The Board and District officials did not always ensure claims were properly audited before payment. We reviewed 150 claims packets totaling $870,798 and found claims totaling $700,507 were not properly audited.

District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling $546,527. This can be attributed to District officials not following Board-adopted fixed asset policies.

Village officials did not ensure that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of the Village's employees received erroneous compensation totaling $141,800.

District officials did not always ensure the facilities and transportation departments' goods and services were competitively procured.

The Board did not provide adequate oversight of the Company's financial operations. As a result, there is significant risk that Company money could be used inappropriately without detection.

The Board and District officials did not properly manage fund balance and all reserves.

Officials did not ensure students received all services from their individualized education programs (IEPs) or that all Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid reimbursements.

District officials did not adequately secure access to the network or properly manage user permissions in financial and student information applications.

District officials did not adequately manage network user accounts or develop a written IT contingency plan that details how District officials would respond to IT disruptions. As a result, officials had active but unneeded network user accounts that could be used as entry points for individuals to gain unauthorized access to the Districts IT systems, and the lack of comprehensive written IT contingency plan impairs the District's ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that were confidentially communicated to officials.

District officials did not adequately manage or monitor nonstudent network user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially to officials.

While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials.

Aside from minor exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could improve oversight of and internal controls over disbursements.

Based on the results of our review, we found that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable. However, we identified certain revenue and expenditure projections that should be reviewed by the Mayor and Council.

We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not competitively procured as required by the District's procurement policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers.

The Board did not provide adequate oversight of District financial activities and did not complete mandatory fiscal oversight training.

Based on the results of our review, we found that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable. However, we identified certain revenue and expenditure projections that should be reviewed by the Mayor and Council.

District officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. We examined purchases totaling $556,813 and found District officials could not support that they periodically sought competition for purchases totaling $478,613.

Village officials did not ensure that insurance premium contributions were accurately calculated and collected.

Members of the Board did not use competitive methods to renovate leased firehouse space and did not adequately oversee leasehold agreements for renovations.

District officials did not make procurements in accordance with District policies, statutory requirements and good business practices.