Internal audit finds 40% of TRE-funded golf carts inoperable; district plans maintenance, training and inventory fixes

An internal audit presented to the Harlingen CISD Board of Trustees found 10 of 25 golf carts purchased with tax ratification election (TRE) funds were inoperable because of battery failures and other maintenance shortfalls. The audit also reported no preventative maintenance schedule, lack of operator training and at least one high-value vehicle that bypassed inventory tagging procedures. The audit said the 25 carts were purchased on Aug. 17, 2022, after statewide school safety funding changes following the Uvalde shooting. Internal Audit recommended a districtwide assessment of all carts, establishment of a preventative maintenance schedule, formal operator training and stricter fixed-asset controls including transfer-of-equipment documentation. Auditor Neli Ledesma told the board that 10 inoperable carts represent 40 percent of the TRE-funded fleet and that staff interviews indicated users had not been trained on proper charging and battery care. Management told auditors it will conduct an assessment and create a maintenance schedule beginning in August and will collaborate with district operations on repairs and training. The audit also identified one cart worth more than $5,000 that was never barcoded in the inventory because it was shipped directly to a department. Ledesma recommended reiterating purchasing protocol that high‑value items be delivered to central receiving for tagging, or that purchasing notify fixed assets immediately for direct-to-campus deliveries. Finally, auditors discovered a cart shown in inventory records at a campus that had been relocated to district operations with no transfer-of-equipment form on file. Management responded that central receiving will deploy an electronic database and workflow for transfer-of-equipment forms and expects implementation by August. Board and staff discussion: trustees asked whether golf carts will continue to be used in campus security plans; administration said final decisions will follow a campus-by-campus utilization assessment. Trustees also asked for periodic follow-up; internal audit will perform follow-up checks on implementation. The audit presentation was informational; no board vote was required. Auditors said the district also verified 12 additional non-TRE utility vehicles during the review and that improving maintenance and inventory controls should reduce downtime and costs.