Finding Text
The major federal program affected is 84.425D-Elementary and Secondary School Emergency Relief Fund. Criteria: South Dakota Codified Law (SDCL) 5-18A-14 and 5-18A-21(19) require School Districts to bid certain items that they purchase, including purchases of $100,000 or more for public improvements and purchases of $50,000 or more for equipment building supplies or equipment with certain exceptions. Condition Found: The School District did not follow proper SDCL bidding procedures in regards to a bus that had a total cost of more than $50,000. Cause: The School did not properly bid a bus. Effect: The bus was not bid. Therefore, the School District was not in compliance with South Dakota Codified Law. Questioned Costs: The bus cost $58,355. Recommendation: We recommend the School District properly bid all items that are required to be bid before they are purchased.