The academy is part of the Recreation and Parks Department and takes place at designated Recreation locations and other approved sites throughout The Villages. Continuing education in the area Sumter District Schools operates the Sumter County Adult Community Education Center in unincorporated Sumter County. For residents of Lake and Sumter counties, Lake-Sumter State College provides adult education at the South Lake Campus in Clermont, the Leesburg Campus in Leesburg, and the Sumter Campus in unincorporated Sumter County. College of Central Florida serves residents of Marion County, operating the Ocala Campus and the Hampton Center in Ocala in Marion County and centers and campuses in adjacent counties. Annual events Each year, in April, The Villages host The Villages Senior Games, where approximately 2,000 residents compete in hundreds of athletic events. The top five athletes in each age division and win in the Villages are invited to compete in the Florida Senior Games. The games have taken place in The Villages for 18 years and include track and field, tennis, basketball, bowling, volleyball, pickleball, fencing, clay shooting, and others. Criticism IRS audit of CDD bonds In January 2008, the Village Center CDD was notified by the Internal Revenue Service of the IRS' intent to audit several recreational bonds issued in 2003 to determine compliance with tax regulations (mainly due to their status as municipal bonds which are exempt from Federal income tax). The IRS sent three "Notices of Proposed Issues" in January 2009 challenging the tax-exempt status of the bonds on three grounds: the Issuer does not qualify as a political subdivision or "on behalf of the issuer" of tax-exempt bonds pursuant to Section 1.103-I(b) of the Internal Revenue Code regulations, the opinions of value do not support the price paid by the Issuer to the developer for the Series 2003 Facilities, and the payment of the sales price for the facilities to the developer by the Issuer is not a governmental use of the proceeds of the Bonds, and the Bonds are private activity bonds, the interest on which is not excludable under IRS Section 103. The position stemmed largely from the interrelationship between VCCDD and The Villages developers (since VCCDD has no residents, the Board of Supervisors consists solely of individuals who work for or have an affiliation with The Villages developers, and the developers-controlled board purchased VCCDDs infrastructure from the developers). Essentially, the IRS's position is that the VCCDD