Minutes of the Garretson School District #49-4 for Nov. 13, 2023
Regular Meeting Garretson School District #49-4 6:00 p.m. November 13, 2023
Present: Board President Shannon Nordstrom, Board Vice President Andy Hulscher, Board Member Tana Clark, Board Member Wyatt Compton, Board Member Jodi Gloe, Superintendent Guy Johnson, & Business Manager Jacob Schweitzer. Others present: Elementary Principal Katie Hoekman, MS/HS Principal Chris McGregor, Jacki Liester, Natasha Mendoza, Garrick Moritz, Kathi Nolz, Amy Pullman, Randall Pullman, Kelli Schleuter, and many others. Others that were present did not sign in and are unable to be recorded in the minutes.
At 6:00 p.m., the Board convened in the Library for its regular meeting of the Garretson School Board. All votes are unanimous, unless specifically noted in the minutes.
President Nordstrom led the Pledge of Allegiance and welcomed guests and visitors.
President Nordstrom called for any additions or corrections to the Board agenda. There was one addition presented. President Nordstrom requested an item be included at the end of the agenda before executive session, to appoint a hearing officer in executive session regarding a student matter.
Action 24-046: Motion by Compton, second by Clark, to approve the agenda as presented with the proposed addition. Motion carried.
Natasha Mendoza spoke during the Open Forum portion of the meeting. She discussed the restrictions placed on children at the school’s activities/sporting events and her perception of negative effects it is having on the community.
Action 24-047: Motion by Clark, second by Gloe, to start the review process at the December 11, 2023 board meeting of the board policies as it relates to child and community expectations at school related events. Motion carried.
Action 24-048: Motion by Hulscher, second by Compton, to approve the following consent agenda items as presented. Approval of October 9, 2023 regular board meeting minutes, approval of October 24, 2023 special board meeting minutes, approval of November 6, 2023 special board meeting minutes, approval of payments for October 2023 claims, approval of the financial statements for October 2023, approval of October 2023 payroll, approval of November 1, 2023 fuel quotes, Diesel Fuel from Palisades Oil - $3.309, and 10% Ethanol from Palisades Oil - $2.489, and approval of surplus property, which consists of four ThinkPad X130e machines, sixteen Thinkcentre M71z machines, two HP P4015N printers and four Epson projectors. Motion carried.
GARRETSON SCHOOL DISTRICT #49-4
CLAIMS PAID NOVEMBER 13, 2023
GENERAL FUND
A-OX WELDING SUPPLY CO., INC., AG. CYLINDER RENTALS, $59.95; ACCESS SYSTEMS, COPIER/PRINTER STAPLES- REFILL, $65.89; ALL AROUND WELDING, BUS MAINTENANCE/SUPPLIES, $525.00; ALLIANCE COMMUNICATIONS, NOVEMBER 2023 INTERNET & PHONE SERVICES, $837.00; ASSOCIATED SCHOOL BOARDS OF SOUTH DAKOTA, SCHOOL LAW SEMINAR- 10/18/2023, $125.00; AUTOMATIC BUILDING CONTROLS, ANNUAL MONITORING CONTRACT- 11/1/2023-10/31/2024, $480.00; BASS, DENAE, MATH CURRICULUM BUNDLE- REIMBURSEMENT, $50.00; BENNETT, LIZ, FALL EVENT TICKET TAKING, $40.00; BENSON, TAYLER, JUNIOR HIGH VOLLEYBALL OFFICIAL, $120.00; BONTE, NORA, JUNIOR HIGH VOLLEYBALL OFFICIAL, $150.00; BRANDON ACE HARDWARE, SAW BLADES, $249.17; BUCHHOLZ, KELSEY, JOURNALISM ANALYSIS/EVALUATION SUPPLIES- REIMBURSEMENT, $58.03; CARROLL INSTITUTE, OCTOBER/NOVEMBER 2023 CONTRACT, $1,536.00; CITY OF GARRETSON, GAS/SEWER/WATER, $2,644.35; CLIMATE SYSTEMS, INC., ACTUATOR MAINTENANCE & REPAIRS/SERVICE CONTRACT, $10,179.29; DE WITTE, JORDAN, JUNIOR HIGH VOLLEYBALL OFFICIAL, $130.00; DEBATES, KASSIDY, JUNIOR HIGH VOLLEYBALL OFFICIAL, $60.00; DON’S AUTO & TIRE CO., MTP 48/H6 BATTERY FOR 2011 BLUE GRAND CARAVAN, $175.95; ELLIS, KODIE, FALL EVENT VIDEOGRAPHER, $20.00; ELO’S CPA & ADVISORS, FISCAL YEAR 2023 AUDIT SERVICES, $7,500.00; FIEGEN, GRACIE, JUNIOR HIGH VOLLEYBALL OFFICIAL, $30.00; FIRST BANK & TRUST CREDIT CARD, ACCUTRAIN CORPORATION- CONFFERENCE REGISTRATION, $3,208.00; FIRST BANK & TRUST CREDIT CARD, AMAZON- CLEAR PLASTIC STORAGE BINS, $108.22; FIRST BANK & TRUST CREDIT CARD, AMAZON- CONAIR HAIR DRYER, $9.98; FIRST BANK & TRUST CREDIT CARD, AMAZON- MOUSE PAD, $10.89; FIRST BANK & TRUST CREDIT CARD, AMAZON- SPECIMEN CUPS, $28.98; FIRST BANK & TRUST CREDIT CARD, CRISIS PREVENTION INSTITUTE- COURSE WORKBOOKS, $422.91; FIRST BANK & TRUST CREDIT CARD, FLYBOY DONUTS- IN-SERVICE BREAKFAST, $129.19; FIRST BANK & TRUST CREDIT CARD, HOTELS.COM- CREDIT FOR HOTEL ROOMS, ($1,071.12); FIRST BANK & TRUST CREDIT CARD, MARRIOTT MARQUIS CHICAGO- CONFERENCE HOTEL, $1,263.24; FIRST BANK & TRUST CREDIT CARD, SAWSTOP- ARBOR NUT, $118.32; FIRST BANK & TRUST CREDIT CARD, SDASBO CONFERENCE- REGISTRATION CREDIT, ($100.00); FIRST BANK & TRUST CREDIT CARD, SOUTH DAKOTA MUSIC EDUCATION ASSOCIATION- MEMBERSHIP, $103.00; FIRST BANK & TRUST CREDIT CARD, SHAPE SOUTH DAKOTA- CONFERENCE REGISTRATION, $220.00; FIRST BANK & TRUST CREDIT CARD, TRAVEL GUARD- FLIGHT INSURANCE, $56.00; FIRST BANK & TRUST CREDIT CARD, UNITED AIRLINES- TRAVEL TO CHICAGO FOR CONFERENCE, $711.24; FIRST BANK & TRUST CREDIT CARD, UNITED STATES POSTAL SERVICE- POSTAGE, $8.56; FIRST DAKOTA INDEMNITY CO., WORKER’S COMPENSATION INSURANCE- ENDORSEMENT #1, $2,695.00; GARRETSON FOOD CENTER, LAUNDRY DETERGENT/SCIENCE CLASS SUPPLIES, $26.84; GARRETSON GAZETTE, AUDIT FISCAL AFFAIRS/SCHOOL BOARD MINUTES PUBLICATION, $374.78; GARRETSON SCHOOL DISTRICT CUSTODIAL ACCOUNT, OCTOBER 2023 IMPREST ACCOUNT REIMBURSEMENT, $6,994.71; GRAHAM TIRE, TIRES FOR SILVER VAN, $527.56; GUARANTEE ROOFING & SHEET METAL, ROOF LEAK ABOVE KITCHEN- REPAIR, $379.18; GUIJARRO ALIER, LAURA, FALL EVENT VIDEOGRAPHER, $20.00; HANSEN, JADA, FALL EVENT VIDEOGRAPHER, $20.00; HARRIS, ASHLEY, JUNIOR HIGH VOLLEYBALL OFFICIAL, $100.00; HEALTHEQUITY, HEALTH SAVINGS ACCOUNT CONTRIBUTIONS/FEES, $200.00; HERMANSON, ZACHARY, FALL EVENT VIDEOGRAPHER, $20.00; HILLYARD, CLEANING/MAINTENANCE SUPPLIES, $3,849.46; HORACE MANN, SEPTEMBER 2023 ADMIN. FEES/OCTOBER 2023 PAYROLL ACH’S/FEES, $526.63; HOSKINS, DAN, FALL EVENT CLOCK/SCOREBOARD, $40.00; HOVE, ADDISON, JUNIOR HIGH VOLLEYBALL OFFICIAL, $80.00; HOWE, BEV, FALL EVENT CLOCK/SCOREBOARD, $40.00; HOWE, BETSY, CHILD ABUSE CONFERENCE- REGISTRATION REIMBURSEMENT, $150.00; INNOVATIVE OFFICE SOLUTIONS, LLC, CLASSROOM & OFFICE SUPPLIES, $60.50; INTELLIPRO SECURITY, LLC, BUS CAMERAS, $584.44; JOHNSON, GUY, MILEAGE REIMBURSEMENT- SCHOOL LAW SEMINAR, $159.12; JUHL, DANIKA, FALL EVENT VIDEOGRAPHER, $40.00; KOCH, KAYLIN, JUNIOR HIGH VOLLEYBALL OFFICIAL, $80.00; KSB SCHOOL LAW, TITLE IX EMPLOYEE TRAINING, $50.00; LASTING IMPRESSIONS UNLIMITED, INC., SOCCER AWARDS, $52.50; M.J. DALSIN, INC., LEAK REPAIR/MAINTENANCE, $452.12; MAC DOCTORS, MACBOOK AIR REPAIR, $592.00; MIDWEST BUS PARTS, INC., PARK BRAKE, $196.85; NORTHERN STATE UNIVERSITY, FALL 2023 DIGITAL TEXTBOOKS, $673.79; NORTHRUP, NORINDA, BINDER- REIMBURSEMENT, $17.50; OFFICE OF WEIGHTS & MEASURES, RETAIL SCALES, $56.00; OLSON’S PEST TECHNICIANS, BIMONTHLY PEST CONTROL SERVICES, $95.00; OLSON, SYDNEY, JUNIOR HIGH VOLLEYBALL OFFICIAL, $80.00; PALISADES OIL, CO., BULK FUEL, $3,445.65; PALISADES PROPANE, CO., BULK PROPANE, $822.69; PETERSON, CHARLI, JUNIOR HIGH VOLLEYBALL OFFICIAL, $50.00; POPPLERS MUSIC, INC., BAND MUSIC/INSTRUMENT REPAIRS, $167.98; RESTAURANT EQUIPMENT REPAIR, BREAKER ISSUE- MAINTENANCE, $243.84; ROBERTS, CAMERON, FALL EVENT VIDEOGRAPHER, $60.00; RODNEY LOWE CONSTRUCTION, LOT GRADING, $96.94; ROOSEVELT HIGH SCHOOL ORAL INTERP., ORAL INTERP ENTRY FEES- 10/27/2023, $12.00; ROTERT, JACKIE, FALL EVENT CLOCK/SCOREBOARD, $320.00; ROTERT, MACI, JUNIOR HIGH VOLLEYBALL OFFICIAL, $90.00; SCHOOL SPECIALTY, LLC, PAPER ROLLS/PLASTIC BINDING, $301.24; SCHRANK, MATT, MILEAGE REIMBURSEMENT- E-RATE TRAINING, $27.95; SOUTH DAKOTA SOCIETY FOR TECHNOLOGY IN EDUCATION, 2023-2024 MEMBERSHIP, $30.00; SIKKINK, AUBREY, FALL EVENT VIDEOGRAPHER, $20.00; STURDEVANT’S AUTO PARTS, TEFLON TAPE/WEATHER STRIPPING, $34.06; SWATEK, BRYN, JUNIOR HIGH VOLLEYBALL OFFICIAL, $60.00; SYSA, ISABELLA, JUNIOR HIGH VOLLEYBALL OFFICIAL, $120.00; THOMAS, COLEENA, FALL EVENT VIDEOGRAPHER, $20.00; TOM HILSENDEGER REFEREE SERVICES, 2023 SOCCER OFFICIATING SERVICES, $169.00; TWO WAY SOLUTIONS, INC., BUS MAINTENANCE/LICENSING RENEWAL, $571.91; WAGEWORKS, OCTOBER 2023 ACH FEES, $967.98; WAGNER, ALEAH, JUNIOR HIGH VOLLEYBALL OFFICIAL, $90.00; WALTMAN, CONNER, FALL EVENT VIDEOGRAPHER, $20.00; WASTE MANAGEMENT, NOVEMBER 2023 GARBAGE & RECYCLING SERVICES, $686.75; WRIGHT SPECIALTY PREMIUM TRUST, INSURANCE PREMIUM- ELECTRIC BUSES, $3,777.00; XCEL ENERGY, AUGUST-SEPTEMBER 2023 ELECTRICITY, $10,085.98; ZWEEP, AVERY, FALL EVENT VIDEOGRAPHER, $20.00;
TOTAL GENERAL FUND, $71,807.99
CAPITAL OUTLAY FUND
ACCESS SYSTEMS, NOVEMBER 2023 SERVICES/PRINTER SERVICES, $1,685.63; APPTEGY, INC., THRILLSHARE ROOMS SUBSCRIPTION, $5,665.00; HAUFF MID-AMERICA SPORTS, WRESTLING SINGLETS, $1,258.95; IXL LEARNING, INC., LICENSE SUBSCRIPTION, $4,375.00; JJ’S ELECTRIC, EV BUS CHARGERS- INSTALLATION, $7,033.00;
TOTAL CAPITAL OUTLAY FUND, $20,017.58
SPECIAL EDUCATION FUND
A TO Z WORLD LANGUAGES, INC., INTERPRETER SERVICES, $250.00; CHILDREN’S HOME SOCIETY, SEPTEMBER 2023 TUITION, $2,571.27; GOODCARE, LLC, SEPTEMBER & OCTOBER 2023 SERVICES, $12,960.45; ISI, LLC, OCTOBER/NOVEMBER 2023 INTERPRETER SERVICES, $12,292.50; LIFESCAPE, SEPTEMBER 2023 SERVICES/TUITION, $8,119.50; PRAIRIE LAKES EDUCATIONAL COOPERATIVE, OCTOBER 2023 SERVICES, $3,333.91; SCHOOL ADMINISTRATORS OF SOUTH DAKOTA, 504 WORKSHOP, $50.00; TEACHWELL SOLUTIONS, AUGUST-OCTOBER 2023 SERVICES, $26,959.00;
TOTAL SPECIAL EDUCATION FUND, $66,536.63
CAPITAL PROJECTS FUND
MAMMOTH SPORTS CONSTRUCTION, COMPLEX PROJECT- APPLICATION #6, $101,905.29;
TOTAL CAPITAL PROJECTS FUND, $101,905.29
FOOD SERVICE FUND
LUNCHTIME SOLUTIONS, INC., SEPTEMBER & OCTOBER 2023 FOOD SERVICES, $66,904.27;
TOTAL FOOD SERVICE FUND, $66,904.27
CUSTODIAL FUND
FIRST BANK & TRUST CREDIT CARD, AMAZON- CAN OPENER, $14.90; FIRST BANK & TRUST CREDIT CARD, DOLLAR GENERAL- BINGO PRIZES, $65.83; FIRST BANK & TRUST CREDIT CARD, DOLLAR GENERAL- ELEMENTARY SUPPLIES, $13.70;
TOTAL CUSTODIAL FUND, $94.43
TOTAL CLAIMS: $327,266.19
IMPREST CHECKS
OCTOBER 2023
GENERAL FUND IMPREST CHECKS
BIG EAST CONFERENCE, ORAL INTERP. TOURNAMENT ENTRIES, $25.00; BLEGEN, MICHAEL, VOLLEYBALL OFFICIAL- 10/2/2023, $119.72; BOSCH, RANDI, VOLLEYBALL OFFICIAL- 10/20/2023, $129.38; BRANDON VALLEY HIGH SCHOOL, ORAL INTERP. ENTRIES, $24.00; BROOKING SPEECH & DEBATE, FALL FESTIVAL ORAL INTERP. ENTRIES, $15.00; BUCHHOLZ, KELSEY, PRAXIS TEST- REIMBURSEMENT, $138.06; CASH, BIG EAST CONFERNCE CHOIR REGISTRATION FEES, $70.00; CASH, CHOIR REGISTRATION FEES/MEAL MONEY, $66.00; CASH, ALL-STATE CHOIR MEAL MONEY, $420.00; CHRISTENSEN, JILL, VOLLEYBALL OFFICIAL- 10/5/2023, $163.04; DIVISION OF CRIMINAL INVESTIGATION, BACKGROUND CHECK, $43.25; DUNCANSON, BRIAN, SOCCER OFFICIAL- 9/30/2023, $102.24; FIEST, DANIEL, VOLLEYBALL OFFICIAL- 10/20/2023, $120.08; FIRST DAKOTA INDEMNITY CO., POLICY TERM 7/1/2022-7/1/2023 INSURANCE ADJUSTMENT, $3,164.00; HESLER, LOUIS, SOCCER OFFICIAL- 9/30/2023, $126.10; JESSE JAMES ROAD RACE, WORLD STRIDES CHECK- REIMBURSEMENT, $113.00; KOERNER, HERBIE, FOOTBALL OFFICIAL- 10/6/2023, $133.28; LEE, TREVOR, SOCCER OFFICIAL- 9/30/2023, $74.32; PARKER VOLLEYBALL FUND, JUNIOR VARSITY VOLLEYBALL TOURNAMENT ENTRY FEE, $70.00; PIERSON, DEAN, VOLLEYBALL OFFICIAL- 10/24/2023, $114.68; PIERSON, ROD, VOLLEYBALL OFFICIAL- 10/24/2023, $156.92; REINESCH, TREVOR, FOOTBALL OFFICIAL- 10/6/2023, $137.24; REISDORFER, JASON, VOLLEYBALL OFFICIAL- 10/10/2023, $120.80; ROOK, BRIAN, VOLLEYBALL OFFICIAL- 10/10/2023, $177.32; SIOUX FALLS CHRISTIAN HIGH SCHOOL, REGION 2A CROSS COUNTRY MEET EXPENSES, $197.08; SNELL, KRISTEN, ACTIVITY TICKETS- REIMBURSEMENT, $150.00; SOULEK, TY, FOOTBALL OFFICIAL- 10/6/2023, $151.28; SOUTH DAKOTA MOTOR VEHICLES DIVISION, ELECTRIC BUSES- PLATE/TITLE FEES, $80.10; STITZ, JILL, VOLLEYBALL OFFICIAL- 10/5/2023, $122.60; WEBER, DOUG, FOOTBALL OFFICIAL- 10/6/2023, $189.26; WEED, KIM, VOLLEYBALL OFFICIAL- 10/2/2023, $136.52; WEIER, NATHAN, FOOTBALL OFFICIAL- 10/6/2023, $144.44;
TOTAL GENERAL FUND IMPREST CHECKS, $6,994.71;
TOTAL IMPREST CHECKS: $6,994.71
Financial Report
The Business Manager presented a financial report of cash balances, expenditures, and receipts for the month of October 2023 as listed below:
Cash Balances as of October 31, 2023: General Fund: $52,859.82; Capital Outlay Fund: $1,189,811.58; Special Education Fund: $85,928.48; Capital Projects Fund: $207,001.51; Food Service Fund: $316,035.84; Driver’s Education Fund: $10,212.22; Preschool Fund: ($16,417.91); Custodial Fund: $119,812.00.
Expenditures: General Fund: ACH Fees, $112.40; Claims, $62,665.77; Payroll, $301,600.92; Capital Outlay Fund: Claims, $1,133,916.97; Special Education Fund: Claims, $17,319.17; Payroll, $57,009.89; Food Service Fund: Claims, $12,714.73; Preschool Fund: Payroll, $9,236.62; Custodial Fund: ACH Fees, $1,582.21; Claims, $64,266.13.
Receipts: General Fund: Local Sources, $46,835.71; Intermediate Sources, $1,363.46; State Sources, $203,701.00; Capital Outlay Fund: Local Sources, $22,528.40; Special Education Fund: Local Sources, $14,273.44; State Sources, $15,411.00; Food Service Fund: Local Sources, $24,870.22; Federal Sources, $3,422.35; Preschool Fund: Local Sources, $4,400.00; Custodial Fund: Local Sources, $113,737.01.
Old Business:
None
New Business:
There were no conflicts of interest.
Board President Nordstrom and Superintendent Johnson took a moment to Recognize American Education Week and thank all the employees that are involved in the education and growth of the children in the district.
President Nordstrom went through each of the standing positions and resolutions that will be reviewed and discussed at the Associated School Boards of South Dakota Delegate Assembly on Friday, November 17, 2023.
Action 24-049: Motion by Gloe, second by Hulscher, to approve an exception to policy KG: Community Use of School Facilities and allow the Junior Olympics volleyball program to use the district facilities without charge. Motion carried.
The following information items were presented to the Board; Policy KK: Visitors to Schools and Policy KMC: Annual Notification to Parents.
The First Readings of the following were presented to the Board as a part of the policy adoption process: Policy KLB: Public Complaints About Curriculum or Instructional Materials and Policy KLB-E: Request for Reconsideration of Instructional Materials.
The Second Readings of Policy BDDD: Quorum (new policy) and Policy KBAA: Public Records were presented to the Board.
Action 24-050: Motion by Gloe, second by Hulscher, to adopt Policy BDDD: Quorum (new policy) and Policy KBAA: Public Records. Motion carried.
Administration provided the Board with four administrative reports:
a. Superintendent’s Report - Superintendent Johnson showed the Board some telematics/screenshots of a few of the electric bus routes, along with some data on fuel efficiency and energy usage.
b. Prairie Lakes Educational Cooperative Report - Board Member Hulscher reviewed the minutes from the most recent meeting.
c. Elementary Principal/Curriculum Director’s Report - Principal Hoekman informed the Board of a 96% participation rate at parent-teacher conferences. She also reported on the Innovative Schools Summit Conference in Chicago, the Veteran’s Day program held on November 10, and Restraint training and Instructional Leadership training. The K-2 Music Concert is scheduled for November 30th. Lastly, she told the Board that she would be ordering samples and working with middle school & high school math and English/language arts teachers to determine needs and begin work on implementation of Social Studies standards.
d. Middle School/High School Principal Report - Principal McGregor made the Board aware that American Education week is November 13th-17th. He then informed them that the middle school had a 55% participation rate for parent-teacher conferences, while the high school had a 32% participation rate. Next, Principal McGregor told the Board about upcoming events: middle school/high school band and choir concert on November 14th, winter formal on December 2nd, and a middle school/high school Christmas concert on December 11th. Lastly, he added that Elizabeth Roth qualified for the State Oral Interp. competition in Poetry.
Action 24-051: Motion by Nordstrom, second by Gloe, to appoint Sam Kerr as the hearing officer for executive session as it relates to a student matter. Motion carried.
Action 24-052: Motion by Gloe, second by Clark, to go into executive session, pursuant to SDCL 1-25-2, subsection 1: A Personnel Matter and subsection 2: A Student Matter. Motion carried. The Board entered executive session at 7:03 p.m.
President Nordstrom declared the Board out of executive session at 8:06 p.m.
Action 24-053: Motion by Nordstrom, second by Gloe, to approve the Superintendent’s recommendation for expulsion in the student matter regarding policy violation of the school handbook along with violating state law. Expulsion starting 11/13/2023 and ending at the end of the 2023-2024 school year. Motion carried.
Action 24-054: Motion by Clark, second by Hulscher, to approve the findings of fact, conclusions of law, and final decision as submitted by the Board of Education’s attorney in a parental complaint matter, and to authorize the Board Chair (President) to execute the same to direct the Board of Education’s attorney to serve the findings of fact, conclusions of law, and final decision to the parties. Motion carried.
Action 24-055: Motion by Gloe, second by Clark, to adjourn at 8:08 p.m. Motion carried.
Approved by the Garretson Board of Education this _____ day of _________, 2023.
Board President, Shannon Nordstrom
Business Manager
Published at the total approximate cost of $206.72 and can be viewed for free at www.sdpublicnotices.com. 11-23-23-1tc
NOTICE OF AUDIT OF THE FISCAL AFFAIRS OF THE MUNICIPALITY OF GARRETSON
Notice is hereby given that the records and books of account of the Municipality of Garretson, South Dakota, have been audited by Schoenfish & Co., Inc., Certified Public Accountants of Parkston, South Dakota for the two years ended December 31, 2021. A detailed report thereon, containing additional information, is filed with the Municipality of Garretson and the Department of Legislative Audit in Pierre, South Dakota for public
The following findings and recommendations referred to in the report are hereby listed in accordance with the provisions of SDCL 4-11-12.
CURRENT AUDIT FINDINGS AND RECOMMENDATIONS
Finding:
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This has been a continuing audit finding since 2001.
Recommendation:
1. We recommend that the municipal officials be cognizant of the lack of segregation of duties for the receipts, disbursements, and payroll functions and attempt to provide compensating internal controls whenever and wherever possible and practical.
Management's Response:
The Municipality of Garretson Mayor, Greg Beaner, is the contact person responsible for the response for this comment. This comment is due to the expertise of staff and the size of the Municipality of Garretson, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. We are aware of this problem and are attempting to provide compensating controls.
Finding:
Material weaknesses were noted in internal accounting control and record keeping resulting in diminished assurance that transactions were properly executed and recorded and that assets were properly safeguarded. This has been a continuing audit finding since 2017.
Recommendations:
1. We recommend that financial information be more accurately presented.
2. We recommend that all necessary accounting records be established and properly maintained.
Management's Response:
The Municipality of Garretson Mayor, Greg Beaner, is the contact person responsible for the response for this comment. We will attempt to be more accurate and complete when preparing the financial statements and obtain sufficient expertise to do so.
Finding:
Expenditures were in excess of the amounts budgeted in the Second Penny Sales Tax Special Revenue Fund and several departments in the General Fund and Liquor, Lodging and Dining Sales Tax Fund in 2021. Expenditures were also in excess of the amounts budgeted in the Liquor, Lodging and Dining Sales Tax Fund and one department in the Second Penny Sales Tax Fund in 2020. In addition, the Liquor, Lodging and Dining Sales Tax Fund was budgeted to spend more than available in 2021. This has been a continuing audit finding since 2013.
Recommendation:
4. We recommend that budgets be adopted in accordance with SDCL 9-21-9 and that the expenditures be limited to amounts budgeted or budget supplements be made in accordance with SDCL 9-21-7 and SDCL 9-21-6.1 to allow for expenditures.
Management's Response:
The Municipality of Garretson Mayor, Greg Beaner, is the contact person responsible for the corrective action plan for this comment. The Municipality will be more careful to follow the budgetary guidelines prescribed by law.
Finding:
The Municipality of Garretson has committed several violations of laws. This has been a continuing audit finding since 2020.
Recommendation:
5. We recommend that all laws and regulations be followed by the Municipality.
Management's Response:
The Municipality of Garretson Mayor, Greg Beaner, is the contact person responsible for the corrective action plan for this comment. We will follow all laws and regulations and gain proper education to become aware of the current laws.
RUSSELL A. OLSON, AUDITOR GENERAL DEPARTMENT OF LEGISLATIVE AUDIT
Published twice at the total approximate cost of $88.82 and can be viewed for free at www.sdpublicnotices.com. 11-23-23-2tc
NOTICE OF HEARING
NOTICE IS HEREBY GIVEN, that the Garretson City Council, acting as a Board of Adjustment, will hold a public hearing on the 4th day of December, 2023 at 6:30 p.m. at the Garretson American Legion to consider the request for a conditional use permit to allow an owner operated dog grooming business within said property.
Robert and Tamara Feauto own the property described as parcel 82813 LOT 9 BLOCK 2 JOHNSONS 2ND ADDITION TO THE CITY OF GARRETSON, Minnehaha County, South Dakota,
NOTICE IS FURTHER GIVEN that any interested persons, their representative, or their attorney may appear and be heard.
Dated this 15th day of November 2023.
Paetyn Dreckman
Finance Officer
Published twice at the total approximate cost of $20.45 and can be viewed for free at www.sdpublicnotices.com. 11-23-23-2tc
NOTICE OF SALE OF COUNTY SURPLUS PROPERTY
Notice is hereby given that Minnehaha County will hold a public auction of surplus property at www.purplewave.com. The auction will take place on Tuesday, December 5th, 2023.
The following items will be auctioned:
A 2008 Ford F-250 Extended Cab 4X4 with 178603 miles VIN 1FTSX21Y58EA36303, A 2010 Ford F-250 Crew Cab 4X4 with 189639 miles VIN 1FTSW2BY1AEB17368 and a 1999 JLG 2033E 20’ Scissor Lift.
Items will be available for review at www.purplewave.com. All items are subject to sales tax. All items are sold as is, where is, and must be removed from the auction site and payment made as per Purplewave’s direction.
Additional information may be obtained by contacting the Minnehaha County Highway Department at 605-367-4316, or by visiting the Purplewave webpage at www.purplewave.com and viewing the December 5th sale information.
Dated this 14th day of November, 2023
Leah Anderson, County Auditor
Published at the total approximate cost of $14.20 and can be viewed for free at www.sdpublicnotices.com. 11-23-23-1tc
