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Audit Objective

Determine whether the District is paying health insurance premiums for deceased retirees or their dependents.

Key Findings

• The District did not pay health insurance premiums for deceased retirees or their dependents.
• District officials did not independently verify whether retirees were living and still eligible for coverage.

Key Recommendations

• Establish a process to periodically monitor the status of all retirees and their spouses and dependents receiving health insurance coverage.

District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.