Policies and Regulations NEPN Code: DJ
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Fiscal Management
Expenditures

It is the policy of the School Board that not only the letter, but the spirit of all laws and regulations relating to purchases by the school system and the control of its finances and property, be abided by strictly and without exception.

Within the framework of applicable laws and regulations, purchases and use of materials and manpower shall be accomplished in accordance with good business practices with the primary purpose of serving the program in instruction.

The Board holds the Superintendent directly responsible for carrying out this policy, and toward that end, the Superintendent shall detail the procedures for executing this policy in written administrative directives.

Purchasing Procedures

A system will be maintained by the purchasing supervisor for the purpose of combining orders, avoiding duplications of purchases, taking full advantage of lowered prices for bulk purchasing, to follow up on orders of delivery which have been unduly delayed, and to reconcile deliveries to orders before payment is made. This delivery control will apply to all purchases, regardless of point of delivery.

Unless specifically permitted by a School District policy or regulation, no person, other than the Business Manager, or designee, shall make purchases, enter into contracts of any nature whatsoever, or make commitments in the name of, or in behalf of the Board or the District. In all cases, no person other than the Business Manager, or designee, shall obligate or bind the District to current or future expenditures, terms or conditions, included in any purchase or contract.

If the contract involves the expenditure of $15,000 or more, then it is necessary for the contract to be approved by the Board. After Board approval, the contracts for $15,000 or more shall be entered into by the Board President and Business Manager. Any contract less than $15,000 shall be entered into by the Business Manager or designee.

Each contract shall include the printed name of any individual signing the contract.

Requisitions for budgeted items shall originate from the key personnel directly responsible for their use. The Business Manager shall arrange appropriate administrative reviewing channels whereby all requisitions will be examined and approved, or disapproved for purchasing.

Every requisition/order shall be approved by the principal or department head who has final budget authority.

Ordering Goods and Services (Purchase Orders)

No employee of the school system may obligate the Board for a purchase without its having gone through the regular, approval procedure.

The Business Manager may recommend incidental accounts, petty cash funds, and open purchase orders for the various schools and departments to allow for the timely purchase of goods, subject to Board authorization.

Conflicts of Interest

No employee, officer, or agent may participate in the selection, award, or administration of a contracted supported by Federal, State, or Local award if he or she has a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for contract.

 

Legal Reference:

2 CFR Part 200.318 General Procurement Standards
SDCL 5-18A Public Agency Procurement – General Provisions

 

Policy   Board Action (formerly 3300, 3320, 3321 & 3324)
Adopted: 05-28-68    
Amended: 05-10-76    
Amended: 08-14-95 28225  
Amended: 06-28-04 33860  
Amended: 01-09-06 34304  
Reviewed: 10-27-08 35196  
Reviewed: 09-12-11 36163  
Reviewed: 06-13-16 37489  
Amended: 07-09-18 38082
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