[read complete report - pdf]

Audit Objective

Determine whether District officials took action to effectively manage the financial condition of the general and cafeteria funds.

Key Findings

District officials have:

• Implemented measures to contain costs in the general fund. Over the last three fiscal years, general fund expenditures have increased 8 percent while revenues have increased 5 percent.
• Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over $100,000.

Key Recommendations

• The Board should continue to examine the cost-effectiveness of special education services and offer programs in-house when it is cost-effective to do so.
• District officials should examine ways to gain more control over cafeteria menu options in an effort to increase student participation.

District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the District’s response letter.