Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

Officials from the 20 Districts audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets.

The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on limited procedures, the district has made minimal progress implementing corrective action. Of the eight audit recommendations, six recommendations were not implemented, and two recommendations were fully implemented.

District officials did not accurately report the district's surplus fund balance, maintain surplus fund balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of district finances and kept $8 million from productive use. Although the district had relatively modest property tax increases each year, the increases may not have been necessary. The district's surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the district's surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated accrued liabilities, non-spendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with evidence that the board properly established the employee benefit accrued liability reserve. As of June 30, 2021, the reserve had a balance of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million.