Is $2M in "Generosity" Actually Material Malfeasance by the BCHD Board? - If not, Why Not?

BCHD lost $2.3M ($5.2M less $2.9M) of Taxpayer funds from the residents of the three Beach Cities in its Covid Response. BCHD Covid services were 84% non-resident testing and 45% non-resident vaccinations. As a result, of the $2.3M, roughly 80% or $1.8M were incurred solely due to BCHDs Board decision to be "generous" with Taxpayer funding during Covid.

BCHD had no obligation to provide non-resident services, as is readily seen by West Basin Water District that requires residency for programs. Furthermore, a number of cities and counties had RESIDENT ONLY testing and vaccine clinics, therefore cementing that BCHD Board willfully engaged in spending Beach Cities taxpayer funds on non-resident services.

Board Member Koo chalks the $2.3M loss up to "generosity" with taxpayer funds. If that isn't material malfeasance of the Board, what is?

https://www.youtube.com/watch?v=c0Dl-ZizVqE