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Audit Objective

Determine whether the Board and District officials adopted budgets with reasonable estimates.

Key Finding

The Board and District Officials:

• Did not reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18).

Key Recommendation

• Adopt annual budgets that contain reasonable estimates for appropriations based on historical and/or other known factors.

District officials generally disagreed with our findings and recommendation. Appendix B includes our comments on issues raised in the District’s response letter.