District officials did not develop and manage a comprehensive investment program. As a result, officials did not maximize interest earnings for the District.

District officials did not always seek competition for purchases that are not subject to competitive bidding and did not comply with the District's procurement policy.

District officials can do more to effectively manage the District's financial condition.

JCIDA officials did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that received financial benefits.

Based on the results of our review, we found that certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require City officials' attention.

The Board and District officials need to ensure that employee leave benefits are accurately accounted for and payments for unused leave are properly calculated.

The Board and District officials need to improve budgeting practices to more effectively manage fund balance.

District officials did not effectively manage special education services and claim all Medicaid reimbursements to which the District was entitled.

Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations.

The City Council and officials did not have adequate financial information for the effective management of operations and, as a result, the City lost its credit rating.

District officials could improve controls over online banking procedures.

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

The Legislators and County officials could improve controls over information technology (IT).

The Board and Town officials need to continue to improve their management and oversight of the Town's financial condition.

District officials did not follow their investment policy. As a result, officials did not maximize interest earnings for the District.

Tuition billings for District students enrolled in out-of-district programs were not always accurately calculated or properly supported.

The Town Supervisor did not maintain up-to-date records and reports.

The Board did not adequately monitor cash receipts and disbursements.

The Board did not effectively manage the Town's financial condition.

The Mayor and Council did not adopt structurally balanced budgets, properly monitor the City's financial operations or take appropriate actions to maintain the City's fiscal stability.