- Determine whether the Board and District officials effectively managed the District’s financial condition.
- Determine whether District officials properly monitored and approved overtime for noninstructional employees.
- The Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used.
- The District’s unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were overfunded.
- District officials did not properly monitor and approve overtime for non-instructional employees.
District officials should:
- Adopt budgets that reasonably reflect the District’s operating needs and discontinue appropriating fund balance that is not needed.
- Reduce the amount of unrestricted fund balance and ensure reserve balance amounts are necessary and reasonable.
- Implement written procedures to monitor and enforce the approval of overtime.
Officials generally agreed with our recommendations. Appendix C includes our comment on the District’s response.