Audit of instructional materials finds uneven inventory controls, low teacher survey response

An internal audit presented Sept. 30 to the Lake County School Board identified opportunities to tighten inventory controls, improve forecasting and ordering procedures, and to better track digital‑resource utilization across the district.

Auditors said they used a risk‑based sampling approach and visited five school sites selected for high purchasing volume; the firm and district staff acknowledged the sample included four higher‑risk schools and one site the auditors described as an exemplar. The auditors reported inconsistent inventory storage and checkout practices across the sampled sites; surplus inventory at sampled schools ranged from about 10% to 29%, and one school ordered roughly twice the materials needed for a semester course because staff had not considered whether one required set could…