School Districts

District lacks a capital plan for operating and maintaining its facilities and may have unnecessarily levied property taxes to pay for emergency repairs to its District-owned housing units; further, District’s use of its rental houses appears inconsistent with statutory intent, and units are costly to taxpayers and poorly managed

District did not comply with key requirements in financial and operational controls, including accounts payable, cash handling, payroll, procurement, travel reimbursements, and information technology security. These deficiencies increased the risk of errors, fraud, and improper payments and weakened the District’s ability to safeguard public resources. The audit also found that inadequate fiscal recordkeeping limited the scope of the review, increasing the risk of undetected fraud, waste, and misuse.

District did not comply with key requirements for financial and operational controls, including accounts payable, credit cards, cash handling, payroll, procurement, travel reimbursements, and information technology security. These deficiencies increased the risk of errors, fraud, and improper payments and weakened the District’s ability to safeguard public resources.