Parkston School District Business Manager, Jason Michel, and Superintendent, Pat Mikkonen, are the contact people responsible for this corrective action. Our actions include the following for all new purchases: 1. Policy Reinforcement and Revision. The District Business Office personnel will review and update procurement policies to ensure alignment with federal and state requirements, which will help clearly define thresholds for small purchase , formal bids, and documentation expectations. 2. Staff Training. The District will provide mandatory training for all business office staff involved in purchasing that addresses the following topic areas: a) Federal procurement standards (Uniform Guidance), b) State bidding requirements, and c) District procurement policies. Training will occur annually and upon hiring of new personnel. 3. Procurement Procedures Implementation. The District will establish a standardized procurement checklist to be utilized by all business office personnel which will require: a) Documentation of quotes (minimum of 2 for small purchases), b) Public advertisement for bids when thresholds are exceeded, c) Written justification for vendor selection, d) pre-approval from the school board along with business office for all purchases exceeding $10,000. 4. Internal Review Process. The District will implement a pre-procurement review process which will be implemented by the Business Manager and the Superintendent for purchases over $10,000. The District will conduct quarterly internal audits of procurement files. 5. Documentaton Controls. The District will create and maintain a centralized procurement file (digital or physical) for all federally funded purchases and ensure all required documentation is retained and easily accessible for audit.