District officials did not have adequate internal controls over fuel credit card purchases and fuel inventory, such as written policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for.

The Board and District officials did not effectively manage the District's financial condition. As of June 30, 2021, recalculated surplus fund balance totaled $23.6 million, exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the District will generate another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. As a result, the District levied more taxes than needed to fund operations.

The Board and District officials did not properly plan and manage the renovation project.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.

The Board and District officials did not properly manage fund balance and reserves. Officials' practices of appropriating fund balance and reserves that are not needed circumvents the statutory limit on surplus fund balance and lacks transparency.

The former Clerk did not properly account for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. As a result of our audit and investigation, the former Clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service. The following conditions contributed to the theft of money and its concealment.

District officials did not establish adequate controls to prevent inappropriate, unnecessary and unauthorized software from being installed on District computers.

The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.

Based on the results of our review, except for the item mentioned below, we found that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable.

The Board did not ensure the claims auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board's claims audit responsibilities. As a result, claims were not always adequately supported or properly audited before payment. For example, we reviewed 100 claims totaling $520,121 and found that claims totaling $122,184 were not properly audited or did not comply with the District's procurement policy.

District officials did not ensure that goods and services were procured in the most cost-efficient manner or provide adequate oversight of awarded contracts. As a result, the District could have paid more than necessary for goods and services.

Based on the results of our review of the 2023 proposed budget, we identified certain revenue and expenditure projections and other matters that should be reviewed by the Mayor and Council.

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.