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Audit Objective

Determine whether the Board and District officials implemented cost-effective measures to control expenditures.

Key Findings

• The Board shared the Superintendent and Business Administrator positions with other districts. We estimated that officials attained cost savings totaling $326,000 over the previous three years.
• The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing expenditures by $90,000 since 2013-14.
• District officials could potentially save taxpayers $284,000 per eight-student classroom by providing select special education services in-house.

Key Recommendations

• Periodically analyze shared positions and sports programs to ensure they remain cost-effective.
• Continue to pursue cost-effective measures by exploring the potential for offering select special education services in-house.
• Formalize any shared services agreements with the other districts to ensure all parties understand the terms.

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