Issued Date
March 23, 2021
Audit Objective
Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
Key Findings
District officials maintained a website, but certain financial information was not transparent and comprehensive.
Officials did not post:
- Comprehensive budget-to-actual results in an easily accessible location.
- Corrective action plans (CAPs) with a specific individual responsible for corrective action and implementation date per audit recommendations.
Officials did not prepare:
- A multiyear financial plan. Posting a prepared plan further enhances the transparency of the District’s fiscal decisions.
Key Recommendations
- Provide further transparency by posting comprehensive budget-to-actual and internal audit results in a location easy to access.
- Prepare and post a multiyear financial plan to help residents see the impact of fiscal decisions over time.
- Ensure CAPs address responsibility and implementation dates of corrective action.
District officials generally agreed with our recommendations and indicated they will take corrective action. Appendix C includes our comment on an issue District officials raised in their response.