School Districts

District spent $3 million on career and technical education (CTE) programs in fiscal year 2022 but had not established critical accounting and IT controls to prevent errors, fraud, and data loss; lacked policies governing $2.4 million in accumulated fund balances; and did not collect, validate, and use key CTE program outcome data to demonstrate how it effectively prepared students for high-need occupations

District educates a small number of students in a remote community and has taken steps to control its costs, but lacked procedures for certain business office activities, resulting in it being underfunded by over $31,000 and inaccurately reporting its fiscal year 2023 spending; and did not have a formal agreement with Greenlee County School Superintendent’s Office (GCSSO) to provide business office services, increasing the risk of disruptions to District operations