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Toolkit

School Auditing Resources

The above resources provide the framework for basic bargaining preparations. However, additional information and data is collected through the state auditing process. This information can be extremely useful for more advanced preparation and increases a bargaining team’s background knowledge of the financial functions of the District.
By: South Dakota education Association
Published: November 6, 2025

SCHOOL DISTRICT AUDIT

Each District has its own audit report. These audit reports will provide a local bargaining team with a flood of data. Specifically, it will illustrate the discrepancies between what a district has budgeted and what a district has spent for a given year. The most valuable information for bargaining preparation is found on the, “Statement of Revenues, Expenditures, and Changes in Fund Balances” section of the audit. 

AUDITS BY DISTRICT

After navigating to this page, select the proper school district from under the “Schools” tab.

CLASSIFICATIONS OF FUNDS

This document provides a deeper dive into each of the separate funds which may be at the disposal of a District. Definition and Classification of Funds.

SCHOOL FINANCIAL LAW

This resource more thoroughly defines different funds and the restrictions for the uses of those funds. The document cites state codified law for each section that it speaks to. For additional information beyond that provided in each section, look up those law citations in a search engine. School Financial Law

ADDITIONAL ACCOUNTING RESOURCES

For additional accounting resources, look to individual sections of the School Accounting Manual.

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