Audit Report
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The annual audit for West Fargo Public Schools is conducted by Eide Bailly LLP. The audit is generally conducted in October of each year for the prior fiscal year ending on June 30. The audit report is presented to the School Board in December.
Bidding Procedures
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Preparation for Bidding
Bid packages are prepared in each instance when the school district is requesting proposals and such package should include instructions to bidders, two bid forms, and specifications.
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Notice
With limited expectations, each contract involving the expenditure of an aggregate amount greater than $50,000.00 may be entered into only after ten days’ notice by at least one publication in a legal newspaper published in the county in which the school district, or a portion thereof, is located (NDCC 15.1-09-34).
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Receipt of Proposals
All sealed proposals must be delivered to the Leidal Education Center by the date and time specified in the publication and instruction to bidders. No late proposals are accepted.
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Opening of Bids
At the time set forth in the instructions to bidders and in the publication, the bids are to be opened and read.
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Review of Proposals
After the bid opening, the appropriate administrative officials review all bids to determine if they meet the instruction to bidders and specifications. Any bids failing to meet the instruction to bidders and specifications are noted.
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School Board Action
After review by the administration, the appropriate administrator reports to the School Board on the outcome of the bidding and makes a recommendation concerning the lowest responsible bidder meeting specifications. Any action on the proposals, awarding the bid to the lowest responsible bidder, rejecting a proposal for failing to meet specifications, waiving irregularities, etc. must be taken by the Board.
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Notification to Bidders
After the Board has awarded the contract to the lowest responsible bidder or rejected all bids, all bidders should be so notified.
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Preparation of Contracts
Contracts prepared as a result of the bidding process should incorporate the instructions to bidders, bid form, and specification into the contract.
Active Bids, RFPs, and RFQs
Budget
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The annual budget for the school district is formally adopted in July or August of each school year; this includes the establishment of the initial mill levy for the fiscal year. The mill levy is adjusted prior to October 10 of each year to reflect the final property valuations that are prepared by the Cass County Assessor and the Cass County Auditor. The first major budget revisions are adopted in November and the final budget revisions are adopted in June.
The budget timeline is as follows:
- January - Februrary: Preliminary budget parameters are established by the administration
- February - April: Budget managers build detailed budget requests
- March: Multi-year budget forecasts are shared with the School Board
- April - June: District administration summarizes budgets and makes necessary adjustments
- July: Preliminary budget presented to the School Board for adoption
- Prior to October 10: Final mill levy is established and provided to Cass County Auditor
- November: Adoption of first budget revision
- June: Adoption of final budget revision
