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Continental Elementary School District


In fiscal year 2017, Continental Elementary School District’s student passage rates on State assessments were higher than or similar to peer districts’ averages, and it operated reasonably efficiently. However, the District lacked adequate accounting and computer controls, which increased the District’s risk of errors and fraud. Specifically, the District did not adequately separate payroll responsibilities and inappropriately loaned over $1,000 to an employee; did not implement adequate controls over its purchasing process and paid for an employee’s personal travel; and did not implement adequate controls over cash, credit cards, and access to its accounting system. Additionally, the District did not systematically perform preventative maintenance on its buses and did not ensure its bus drivers met certification requirements, resulting in potential safety risks.

Follow-Up Report

Additional Documents