Enemy Swim Day School

“There are minutes taken at every school board meeting. No committee has the authority to act on behalf of the School Board. The School Board approves or denies all committee recommendations before action is taken.”

“Once the Form 990 and Schedules A, D, E and O are complete, the School Board and Superintendent review the Form 990 and Schedules A, D, E and O. Once the form and schedules are reviewed, the School Board approves the 990 and all schedules at the next regular school board meeting.”

“The conflict of interest policies maintained at the organization cover all board members and employees. When conflicts arise among board members or the Superintendent, issues are determined to be a conflict by consensus vote, with a discussion led by the Chairperson. The involved board member or officer is not allowed to participate in discussion and is recused from voting on the matter. When conflicts arise among employees, issues are determined to be a conflict by the Superintendent. Employees are asked to report conflicts which would be reported to their supervisor, unless the supervisor is involved, and the issue would be reported directly to the Superintendent. Employees are not assigned duties that will put them in violation of the conflict of interest policy. The School Board and administration review policies on a rotational basis. Minor updates are done yearly if needed to policies that may not be in the review rotation for that year.”

“All documents, policies and financial statements are open to public review at the Enemy Swim Day School located at 13525 446th Avenue, Waubay, SD 57273 during normal business hours. All policies and school board minutes are posted on the website: www.esds.us. All parent/student information is made available via the website and home mailings as well as through the local newspaper and digital calling system. Financial statements are open to review at all school board meetings. The school wide budget is reviewed at the annual stakeholder meeting and the partners-in-education meeting held each October or November.”

“The board of directors assumes responsibility for oversight of the audit and selection of an independent accountant. This process has not changed from the prior year.”