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.

Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly authorized.

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 claims auditor did not perform a proper claims audit because she did not ensure claims had adequate supporting documentation for her review prior to approval.

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.

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.

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 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.

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 always ensure the facilities and transportation departments' goods and services were competitively procured.

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.

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.

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 adequately secure access to the network or properly manage user permissions in financial and student information applications.

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.

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

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.

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.