Santa Cruz Elementary School District

In fiscal year 2017, Santa Cruz Elementary School District’s student passage rates on State assessments were higher than peer districts’ averages, and the District’s operations were reasonably efficient with some costs higher and some costs lower than the peer districts’ averages. Despite its reasonably efficient operations, the lack of District oversight led to insufficient recordkeeping and increased risk of errors and fraud. Specifically, we found that the District did not maintain appropriate records related to its food service program, which hindered the District’s and our ability to evaluate the program. Additionally, the District did not sufficiently ensure school bus passengers’ safety and welfare because it did not have a policy or systematic procedures for ensuring its school buses were properly maintained. Lastly, the District needs to improve some accounting controls.