Determine whether the Beacon City School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
District officials maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions.
Officials did not post:
- The final annual budget.
- Budget-to-actual results, all original budget detail, audit reports and corrective action plans (CAPs) in an easily accessible location.
- Comprehensive appended property tax report card or CAP to the external audit.
- A completed internal audit report and CAP.
Officials also did not prepare a multiyear financial plan. Posting a prepared plan further enhances the transparency of the District’s fiscal decisions.
Must post required information to the District website:
- Final annual budget.
Should enhance transparency by:
- Posting the budget-to-actual results, all original budget detail, audit reports and CAPs in an easily accessible location.
- Preparing and posting a multiyear financial plan to help residents see the impact of fiscal decisions over time.
District officials did not respond to our audit.