The Town Clerk (Clerk) did not record, remit and report all collections received in a timely and accurate manner.

While all purchases reviewed were for appropriate District purposes, District officials did not use a competitive process to procure goods and services.

Based on the results of our review, except for certain matters, the significant revenue and expenditure projections in the proposed budget appear reasonable. Continually evolving circumstances caused by the pandemic may require adjustments to the budget throughout the year as more information becomes available.

We issued an audit report in August 2017 identifying certain conditions and opportunities for City management's review and consideration. To further our policy of providing assistance to local governments, we revisited the City in May 2020 to review progress in implementing our recommendations and verify the implementation of the City's corrective action plan (CAP) submitted for the 2017 audit. Based on our limited procedures, it appears that the City has made progress implementing corrective action. Of the nine audit recommendations, three recommendations were fully implemented, five recommendations were partially implemented and one recommendation was not implemented.

The Board and District officials did not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at reasonable levels or within legal limits.

District officials did not establish adequate IT controls over user access to protect against unauthorized use, access and loss.

The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector's records were insufficient to determine whether she deposited money in a timely manner.

District officials did not ensure that the District's network access controls were secure.

The District's network was not adequately secure to protect the student information system (SIS) against unauthorized use, access and loss.

The Board and District officials did not adopt realistic budgets and effectively manage fund balance and reserves.

The Board and District officials could improve controls over noninstructional payroll payments.

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.