School Districts

District had lower spending in most operational areas and its student assessment scores exceeded peer and State averages, but the District lacked some internal controls related to cash handling and expenditures; did not comply with IT security requirements; and failed to oversee transportation services, resulting in increased risks to public monies, sensitive computerized data, and student safety

District wasted over $17,000 by holding Governing Board retreats outside District boundaries and did not ensure that Board members and employees complied with conflict-of-interest requirements. The District also put student safety at risk by not limiting access to its buildings and ensuring school buses and drivers met safety requirements; and it did not properly handle cash and credit cards, nor limit access to IT systems.

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

District spent approximately $200,000 on a sponsorship agreement and for entertainment, food, membership dues, and other events that do not appear to align with its primary responsibility of providing CTE programs, including some spending that may have violated the State’s gift clause

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