azauditor.gov | School District Reports

Phoenix Union High School District 3rd Performance Audit Followup

webmaster@azauditor.gov — Mon, 7 May 2012 10:00:00 -0700

The Office of the Arizona Auditor General has issued the 3rd performance audit followup of the Phoenix Union High School District.

Santa Cruz Valley Union High School District

webmaster@azauditor.gov — Tue, 1 May 2012 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Santa Cruz Valley Union High School District that shows that the District's student achievement was far below both the peer districts’ and state averages, and its operational efficiencies were mixed with some costs higher and some costs lower than peer districts’. The District’s administrative costs were much higher than peer districts’, in part because of a sudden drop in student enrollment, but also because it paid a certified public accounting firm to help correct poor business practices previously cited by its independent financial auditors. The District’s plant operations and student transportation program both functioned in a reasonably efficient manner, but its food service per-meal costs were much higher than peer districts’ because the District employed more food service staff. Further, since fiscal year 2005, the District has shifted spending from the classroom to other operational areas, primarily administration and instructional support services.

Balsz Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 12 Apr 2012 08:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Balsz Elementary School District.

Florence Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 13 Mar 2012 09:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Florence Unified School District.

Cottonwood-Oak Creek Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 6 Mar 2012 09:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Cottonwood-Oak Creek Elementary School District.

Ajo Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 5 Mar 2012 16:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Ajo Unified School District.

Arizona School District Spending (Classroom Dollars) Fiscal Year 2011

webmaster@azauditor.gov — Thu, 1 Mar 2012 08:00:00 -0700

The Office of the Arizona Auditor General has issued a special study on the Arizona School District Spending (Classroom Dollars) for Fiscal Year 2011.

Between fiscal years 2001 and 2009, Arizona’s total operational spending per pupil increased 47 percent before decreasing 5 percent between fiscal years 2009 and 2011. Despite this overall increase, per-pupil spending in Arizona continues to trail the national average both in total and in the classroom, with the classroom dollar percentage reaching a record low 54.7 percent in fiscal year 2011. Each year since fiscal year 2004, districts have decreased the percentage of their resources they allocated to the classroom. Further, this shift in spending out of the classroom accelerated in fiscal years 2010 and 2011. Although factors outside a district’s control - such as district size, type, and location - can affect its efficiency, some districts operate efficiently and have lower costs despite these factors, while others do not.

Flowing Wells Unified School District

webmaster@azauditor.gov — Tue, 28 Feb 2012 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Flowing Wells Unified School District that shows that the District's student achievement was significantly higher than peer districts’, and its operational efficiency was mixed. The District’s administration operated efficiently and with lower staffing levels than peer districts’, and its food service and student transportation programs operated reasonably well. However, the District’s plant operations costs were significantly higher than peer districts averaged because it employed more plant staff, paid higher salaries due to employee longevity, and used more electricity. Although the District operated in a reasonably efficient manner in most areas, it reduced classroom spending significantly in fiscal year 2010, shifting monies to nonclassroom areas - a trend dating back to fiscal year 2005.

Antelope Union High School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 22 Feb 2012 11:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Antelope Union High School District.

Nadaburg Unified School District 24-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 7 Feb 2012 14:00:00 -0700

The Office of the Arizona Auditor General has issued a 24 month performance audit followup of the Nadaburg Unified School District.

Beaver Creek Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 31 Jan 2012 15:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Beaver Creek Elementary School District .

Cartwright Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 31 Jan 2012 15:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Cartwright Elementary School District.

Thatcher Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 31 Jan 2012 15:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Thatcher Unified School District.

Picacho Elementary School District

webmaster@azauditor.gov — Tue, 3 Jan 2012 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Picacho Elementary School District that shows that the District's student achievement was similar to peer districts', and its operational efficiencies were mixed. The District had high administrative costs and some weak payroll and purchasing controls. Plant operations costs were mixed, with per-pupil costs that were similar to peer districts' and per-square-foot costs that were 28 percent higher. Although the District's transportation program was reasonably efficient, it did not meet all state safety standards. The District's food service costs per meal were higher than peer districts' and the federal National School Lunch Program reimbursement rate. As a result, the District spent nearly $36,000 of its Maintenance and Operation Fund monies to subsidize its food service operations. Further, many of the District's teacher performance pay plan goals did not promote improved job performance.

Arizona English Language Learner Program 6-Month Performance Audit Followup (Fiscal Year 2010)

webmaster@azauditor.gov — Fri, 23 Dec 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a 6-month performance audit followup of the Arizona English Language Learner Program for Fiscal Year 2010.

Ash Fork Joint Unified School District Fourth Performance Audit Followup

webmaster@azauditor.gov — Fri, 23 Dec 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a fourth performance audit followup of the Ash Fork Joint Unified School District .

Alhambra Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 22 Dec 2011 09:30:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Alhambra Elementary School District .

Wickenburg Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 22 Dec 2011 09:30:00 -0700

The Office of the Arizona Auditor General has issued a 18 month performance audit followup of the Wickenburg Unified School District .

Superior Unified School District

webmaster@azauditor.gov — Thu, 15 Dec 2011 09:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Superior Unified School District that shows that the District's student achievement results and operational efficiencies were mixed. Student AIMS scores were lower than peer districts' in math and writing but higher in reading. The District's per-pupil administrative costs and per-meal food service costs were lower than peer districts', but its transportation and plant operations costs were higher. Transportation costs were high primarily because of overstaffing and some inefficient routes, and plant operations costs were high because of overstaffing. Further, inadequate accounting and computer controls put the District at higher risk for errors or fraud, and some employees received performance pay despite the goal not being met.

Casa Grande Elementary School District

webmaster@azauditor.gov — Fri, 9 Dec 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Casa Grande Elementary School District that shows that the District's student achievement was slightly higher than peer districts', and it operated efficiently overall with most costs lower than peer districts'. The District significantly reduced its energy costs through equipment upgrades and improved oversight, and its plant operations costs were slightly lower than peer districts'. However, the District may be able to further reduce its plant costs by also reviewing its higher plant staffing levels. The District has also implemented many effective techniques and practices to help its food service program remain efficient and self-supporting. However, the District needs to improve controls over its computer network and systems.

Pima Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 9 Dec 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Pima Unified School District .

Palo Verde Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 9 Dec 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Palo Verde Elementary School District .

Coolidge Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 16 Nov 2011 10:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Coolidge Unified School District.

Balsz Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 9 Nov 2011 11:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Balsz Elementary School District.

Tempe Union High School District 24-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 3 Nov 2011 11:00:00 -0700

The Office of the Arizona Auditor General has issued a 24 month performance audit followup of the Tempe Union High School District.

Madison Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 27 Oct 2011 14:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Madison Elementary School District .

Nadaburg Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 27 Oct 2011 14:00:00 -0700

The Office of the Arizona Auditor General has issued an 18 month performance audit followup of the Nadaburg Unified School District.

J.O. Combs Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 24 Oct 2011 13:32:21 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the J.O. Combs Unified School District.

Willcox Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 6 Oct 2011 15:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Willcox Unified School District .

Creighton Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 6 Oct 2011 15:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Creighton Elementary School District .

Cartwright Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 9 Sep 2011 14:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Cartwright Elementary School District .

Oracle Elementary School District

webmaster@azauditor.gov — Fri, 9 Sep 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Oracle Elementary School District that shows that the District's student achievement was similar to peer districts' and state averages. The District's operational efficiencies were mixed with plant operations and food service costs similar to or lower than peer averages, while administrative and transportation costs were higher. Administrative costs were higher due to higher staffing levels, and transportation costs were higher, in part, due to the District's decision to allow students throughout the District to attend either of two high schools. Additionally, the District needs to strengthen its Proposition 301 performance pay plan, implement stronger IT controls, and ensure it spends tax credit monies appropriately.

Casa Grande Union High School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 30 Aug 2011 13:30:00 -0700

The Office of the Arizona Auditor General has issued an 18 month performance audit followup of the Casa Grande Union High School District .

Morenci Unified School District

webmaster@azauditor.gov — Tue, 30 Aug 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Morenci Unified School District that shows that the district compared favorably with peer districts in both student achievement and operational costs. The District’s student achievement was higher than both the peer districts’ and state averages, and it spent significantly less per student than peer districts in all operational areas. Further, the District’s per-pupil spending was the second lowest of all districts in the State. This low spending mainly reflects the District’s uncommon relationship with a large mining company that owns the town in which the District’s schools are located. The District also drew many students from outside its boundaries likely because of its higher student achievement. However, the District’s inadequate accounting and IT controls put it at increased risk for errors and fraud. Further, the District needs to improve its transportation program reporting, record keeping, and preventative maintenance.

Gila Bend Unified School District

webmaster@azauditor.gov — Tue, 23 Aug 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Gila Bend Unified School District compared favorably with peer districts in operational efficiencies, but not as well in student achievement. The District's student AIMS scores were far below the peer districts' and state averages. The District's per-pupil costs were lower than or similar to the peer districts' in all operational areas. Although Gila Bend USD's per-pupil plant costs were similar to peer districts', its per-square-foot plant costs were higher primarily because of high electricity costs. According to an assessment by its regular electricity provider, to reduce electricity usage and lower costs, the District needs to perform energy upgrades, such as installing new heating/cooling systems, double-paned windows, and upgraded lighting fixtures. So far, the District has been unable to raise the $2 million needed to make these improvements. The District also entered into a 20-year solar power contract to help lower and control its electricity costs. However, the contract is not likely to result in lower costs because it contains high initial rates and a 5 percent annual price escalator. Also, the District still needs to purchase some electricity from its regular provider, which has resulted in additional costs that were not considered when calculating the savings estimate. The solar power system also produces excess electricity, which the District can sell back to its regular electricity provider at the end of the year, but at less than half what it costs to produce. In addition, the District's transportation program has been overfunded by about $98,000 over a 4-year period because it over-reported its fiscal year 2005 route miles for funding. Because the State's statutory funding formula increases transportation funding for mileage increases but does not decrease funding for decreases in mileage, the District continues to be overfunded by about $24,500 each fiscal year. The District also had inadequate IT controls and used a small amount of Classroom Site Fund monies to supplant other district monies.

Florence Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 5 Aug 2011 10:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Florence Unified School District .

Clarkdale-Jerome Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 26 Jul 2011 14:30:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Clarkdale- Elementary School District .

Beaver Creek Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 25 Jul 2011 10:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Beaver Creek Elementary School District .

Pendergast Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 25 Jul 2011 10:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Pendergast Elementary School District .

Ajo Unified School District

webmaster@azauditor.gov — Thu, 30 Jun 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Ajo Unified School District. In fiscal year 2009, Ajo Unified School District's student achievement was generally lower than both the peer districts' and state averages while it compared favorably with peer districts in operational efficiencies. The District's per-pupil costs were lower than the peer districts' in all operational areas. However, the District's inadequate accounting and IT controls put it at increased risk for errors and fraud. Further, the District's shift in classroom spending, particularly in fiscal year 2005, indicates that the District may have used Classroom Site Fund monies to supplant district monies that used to be spent in the classroom. Had Ajo USD continued to direct its monies into the classroom at the same rate it did in fiscal year 2001, it would have spent nearly $160,000 more in the classroom in fiscal year 2009.

Thatcher Unified School District

webmaster@azauditor.gov — Thu, 30 Jun 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Thatcher Unified School District. In fiscal year 2009, Thatcher Unified School District's student achievement was much higher than both the peer districts' and state averages. Its student AIMS scores were higher, its 90-percent graduation rate was higher, and all four of its schools met "Adequate Yearly Progress" for the federal No Child Left Behind Act. Further, the District's per-pupil administration, plant operations, food service, and transportation program costs were all lower than peer districts' averages. However, the District's food service costs were higher per meal, and it needs to begin tracking and monitoring food inventory and meal production to better manage the program. The District should also develop a formal IT disaster recovery plan and test it periodically.

Arizona English Language Learner Program, Fiscal Year 2010

webmaster@azauditor.gov — Wed, 22 Jun 2011 10:30:00 -0700

The Office of the Arizona Auditor General has issued a report on the Arizona English Language Learner Program for Fiscal Year 2010.

Models for the English Language Learner programs were adopted in fiscal year 2008; however, almost two-thirds of the school districts and charter schools reviewed had not fully implemented the Structured English Immersion models by fiscal year 2010. The Arizona Department of Education monitors implementation, and given the level of noncompliance, it should exercise more oversight. Although more students have attained English proficiency since the State adopted the models in fiscal year 2008, other factors could explain the higher reclassification rates, and there are significant data limitations regarding program implementation and student outcomes.

Cottonwood-Oak Creek Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 20 Jun 2011 16:30:40 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Cottonwood-Oak Creek Elementary School District .

Antelope Union High School District

webmaster@azauditor.gov — Fri, 17 Jun 2011 15:30:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Antelope Union High School District compared favorably to its peer districts in both student achievement and operational efficiencies. The District's student AIMS scores were higher than peer districts' and similar to or above the state averages for math and reading. The District's per-pupil administration costs were 36 percent lower than peer districts' and its plant operations per-pupil costs were 16 percent lower. The District also had lower transportation costs both per rider and per mile. Antelope UHSD was able to achieve lower costs because of lower staffing levels. Many employees performed duties for what would typically be multiple positions. For example, the superintendent was also involved in teacher professional development and business services activities, and employees from maintenance, food service, and even the classroom drove bus routes before and after performing their other duties. However, the District's IT controls were inadequate to protect its sensitive information, such as accounting and student information. Specifically, the District needs to have better password controls and ensure that only current employees have access to its network and systems. Further, the District needs to provide better oversight of vendors providing IT services and implement a disaster recovery plan.

Palo Verde Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 1 Jun 2011 15:30:30 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Palo Verde Elementary School District .

Coolidge Unified School District

webmaster@azauditor.gov — Tue, 17 May 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Coolidge Unified School District. The District did not compare favorably to its peer districts in student achievement, and its operational costs were mixed. The District's student achievement was lower than peer districts' and state averages. Although the District's plant operations and food service costs were similar to peer districts', its administrative costs were 30 percent higher than peer districts', on average, and it lacked adequate procedures to protect it from errors that resulted in the District's overpaying at least 31 employees over $22,000. The District's transportation cost per rider was 23 percent higher than the peer districts' average, primarily because it contracted out part of its transportation program. Additionally, the District inaccurately reported its miles, which likely resulted in $208,000 in overfunding. Further, the District's shift in classroom spending, particularly since fiscal year 2007, indicates possible supplanting. Had the District continued to direct its monies into the classroom at the same rate it did in fiscal year 2001, it would have spent an additional $1.8 million in the classroom in fiscal year 2009. Finally, the District's telephone costs were 75 percent higher than the peer districts', on average, partly because it had an excessive number of cell phones.

Creighton Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 3 May 2011 15:30:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Creighton Elementary School District .

Pima Unified School District

webmaster@azauditor.gov — Wed, 6 Apr 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Pima Unified School District. The District compared favorably to its peer districts in operational efficiencies, and its student achievement was similar to state and peer districts’ averages. The District operated efficiently with significantly lower per-pupil costs in administration, plant operations, and student transportation than its peer districts. These low costs enabled the District to spend a similar amount in the classroom as peer districts despite receiving less funding. However, the District needs to strengthen some administrative practices over its payroll and purchasing processes and needs to improve its transportation program reporting and record keeping.

Wickenburg Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 4 Apr 2011 16:10:37 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Wickenburg Unified School District .

Madison Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 29 Mar 2011 09:00:00 -0700

The Office of the Arizona Auditor General has issued a 6-month performance audit followup of the Madison Elementary School District .

Tempe Union High School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 23 Mar 2011 13:45:00 -0700

The Office of the Arizona Auditor General has issued an 18 month performance audit followup of the Tempe Union High School District .

Balsz Elementary School District

webmaster@azauditor.gov — Tue, 22 Mar 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Balsz Elementary School District. The District did not compare favorably with peer districts in student achievement or operational efficiencies. The District's student achievement was lower than both the peer districts' and state averages. Additionally, its operational costs were higher than peer districts', and its transportation and plant operations programs need better oversight. The District should also strengthen its performance pay plan, and ensure that salary increases from the Classroom Site Fund are paid only to eligible employees and paid in the correct amounts.

J.O. Combs Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 10 Mar 2011 15:30:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the J.O. Combs Unified School District.

Alhambra Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 4 Mar 2011 10:30:29 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Alhambra Elementary School District.

Arizona School Districts' Dollars Spent in the Classroom, Fiscal Year 2010

webmaster@azauditor.gov — Tue, 1 Mar 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued a report on the Arizona School Districts' Dollars Spent in the Classroom for Fiscal Year 2010.

Over the past decade, Arizona's total spending per pupil increased by 47 percent before declining 4 percent in fiscal year 2010. Despite this increase, per-pupil spending in Arizona continues to trail the national average both in total and in the classroom, with the classroom dollar percentage reaching a record low 55.9 percent in fiscal year 2010. Arizona also allocates less of its resources for administration, but more for plant operations and student support services than the national averages. Although factors outside a district's control - such as district size, type, and location - can affect its efficiency, some districts operate efficiently and have lower costs despite these factors, while others do not.

Apache Junction Unified School District 24-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 18 Feb 2011 10:00:00 -0700

The Office of the Arizona Auditor General has issued a 24 month performance audit followup of the Apache Junction Unified School District .

Phoenix Union High School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 28 Jan 2011 13:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Phoenix Union High School District .

Casa Grande Union High School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 27 Jan 2011 11:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Casa Grande Union High School District .

Nadaburg Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 27 Jan 2011 11:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Nadaburg Unified School District.

Willcox Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 27 Jan 2011 11:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Willcox Unified School District.

Ash Fork Joint Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 7 Jan 2011 08:00:00 -0700

The Office of the Arizona Auditor General has issued an 18 month performance audit followup of the Ash Fork Joint Unified School District.

Cartwright Elementary School District

webmaster@azauditor.gov — Fri, 17 Dec 2010 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Cartwright Elementary School District. The District compares favorably to its peer districts in operational efficiencies, but not as well in student achievement with AIMS test scores lower than the peer district and state averages. The District generally operates efficiently with administration and food service costs similar to peer averages and plant operations costs lower than peer averages. However, the District needs to improve its transportation program’s efficiency because its per-mile costs were high and it subsidized the program by $1.4 million. The District also needs to implement a required bus preventative maintenance program, address inadequate IT controls over its accounting and student information systems, and ensure that it spends Classroom Site Fund monies appropriately.

Clarkdale-Jerome Elementary School District

webmaster@azauditor.gov — Thu, 16 Dec 2010 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Clarkdale-Jerome Elementary School District. The District operated efficiently with lower per-pupil operational costs than peer districts, and its student achievement was much higher than both the peer districts' and state averages. The District's transportation and food service costs were lower and administration and plant operation costs were much lower than peer district averages. Because of its efficient operations, the District was able to spend more of its resources in the classroom. However, the District needs to address inadequate controls over its expenditure processing and accounting system to help decrease the risk of potential errors, fraud, and misuse of sensitive information.

Glendale Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 14 Dec 2010 13:15:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Glendale Elementary School District .

Beaver Creek Elementary School District

webmaster@azauditor.gov — Wed, 1 Dec 2010 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Beaver Creek Elementary School District. The District compares favorably to its peer districts in operational efficiencies, but not as well in student achievement with AIMS test scores that were below both peer district and state averages. The District operates very efficiently with its administrative, plant operations, food service, and student transportation costs all lower than peer districts'. Beaver Creek ESD maintained these low costs primarily by having lower staffing levels and performing nearly all plant and bus repairs and maintenance in-house. However, the District needs to address inadequate controls over its payroll processing and accounting system to help decrease the risk of errors, fraud, and misuse of sensitive information.

Toltec Elementary School District 24-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 16 Nov 2010 15:15:00 -0700

The Office of the Arizona Auditor General has issued a 24 month performance audit followup of the Toltec Elementary School District .

Tempe Union High School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 10 Nov 2010 15:00:00 -0700

The Office of the Arizona Auditor General has issued a 12 month performance audit followup of the Tempe Union High School District .

Cottonwood-Oak Creek Elementary School District

webmaster@azauditor.gov — Mon, 1 Nov 2010 09:30:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Cottonwood-Oak Creek Elementary School District. The District's student achievement is similar to the averages of its peers and the State, and the District generally operates efficiently. The District has slightly lower administrative costs than its peer districts, but needs to improve controls over its accounting system and computer network. The District also operates an efficient food service program by reducing food supply costs and by selling meals to other school programs. The low-cost operations allow the District to provide free breakfast to all of its students. Separately, the District has identified cost savings in a proposed unification plan with a neighboring union high school district.

Pendergast Elementary School District

webmaster@azauditor.gov — Mon, 1 Nov 2010 09:30:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Pendergast Elementary School District. In fiscal year 2009, Pendergast Elementary School District compared favorably to peer districts in operational efficiencies, but not as well in student achievement with AIMS scores lower than both peer district and state averages. The District operates efficiently overall with administration, plant operation, and food service costs similar to peer averages and transportation costs lower than those of peers. However, the District's shift in classroom spending, particularly since fiscal year 2006, indicates the District may have used Classroom Site Fund (CSF) monies to supplant non-CSF monies in the classroom. If the District had continued to direct its non-CSF monies into the classroom at the same rate as it did in fiscal year 2001, an additional $3 million would have been spent in the classroom in fiscal year 2009.

Wickenburg Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 25 Oct 2010 14:00:00 -0700

The Office of the Arizona Auditor General has issued a 6 month performance audit followup of the Wickenburg Unified School District .

Florence Unified School District

webmaster@azauditor.gov — Fri, 22 Oct 2010 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Florence Unified School District. The District's student achievement is lower than peer districts' and state averages, but the District is taking steps to help improve it. The District operates efficiently overall with most costs lower than or similar to peer districts'. Administration and food service costs were similar, and plant operation costs were lower than peer districts averaged. Transportation costs were mixed with much higher per-pupil costs and much lower per-mile costs. The District needs to address two main operational areas of concern: (1) the District did not adequately document pay for classified staff, and some employees were paid incorrect amounts because of poor time sheet reviews; and (2) the District spent some Classroom Site Fund monies incorrectly.

Palo Verde Elementary School District

webmaster@azauditor.gov — Fri, 8 Oct 2010 08:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the Palo Verde Elementary School District. The District's student achievement, while comparable to the state average, was much higher than that of its peer districts with similar poverty rates. Further, although the District has slightly higher administrative costs due to administrative staffing differences, the District's plant operations, food service, and student transportation programs operated efficiently. In addition, the District draws many students from outside its boundaries likely because of its higher student achievement. However, the District needs to improve controls over its accounting system.

Flagstaff Unified School District 24-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 28 Sep 2010 14:00:00 -0700

The Office of the Arizona Auditor General has issued a 24 month performance audit followup of the Flagstaff Unified School District .

Apache Junction Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 14 Sep 2010 15:00:00 -0700

The Office of the Arizona Auditor General has issued an 18 month performance audit followup of the Apache Junction Unified School District .

J.O. Combs Unified School District

webmaster@azauditor.gov — Fri, 27 Aug 2010 09:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the J.O. Combs Unified School District. The District’s student achievement is similar to peer districts’ and state averages, and the District generally operates efficiently. The District’s plant operation costs were much lower than peer districts’ because it operated less square footage per pupil, and its food service costs were significantly lower because of proper district oversight. However, the District needs to address two main areas of concern: (1) the District did not adequately document bus maintenance and repairs; and (2) the District had inadequate controls over payroll, purchasing, and its computerized accounting system, which exposed the District to increased risk of errors and fraud

Nadaburg Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 13 Aug 2010 15:30:00 -0700

6 month performance audit followup of the Nadaburg Unified School District .

Baseline Study of Arizona's English Language Learner Programs and Data 24-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 10 Aug 2010 08:00:00 -0700

24 month performance audit followup of the Baseline Study of Arizona's English Language Learner Programs and Data .

Alhambra Elementary School District

webmaster@azauditor.gov — Fri, 30 Jul 2010 08:00:00 -0700

Alhambra Elementary School District’s student achievement is slightly higher than that of its peers and it operates efficiently overall, with most costs lower than the peer districts’. The District’s administrative costs were 23 percent lower because it employed fewer staff and its electricity costs were 25 percent lower partly because of its energy conservation program that holds schools accountable for energy usage. However, the District needs to address two areas of concern: (1) the District’s food service costs were high mainly because it employed significantly more food service employees than the peer districts; and (2) the District may have used Classroom Site Fund (CSF) dollars to supplant non-CSF dollars that were previously used for the classroom.

Williams Unified School District English Language Learner programs, costs, and funding

webmaster@azauditor.gov — Thu, 22 Jul 2010 09:00:00 -0600

The Office of the Auditor General has conducted a review of the Williams USD’s Structured English Immersion and Compensatory Instruction budget requests pursuant to A.R.S. §15-756.12. Auditors reviewed these budget requests to determine whether district records supported them. In accordance with statute, Williams USD was selected for review because its SEI program was monitored by the Arizona Department of Education. The District is located in western Coconino County in northern Arizona and serves students in kindergarten through 12th grade. In fiscal year 2009, Williams USD identified 45 of its 656 students as English language learners.

Stanfield Elementary School District English Language Learner programs, costs, and funding

webmaster@azauditor.gov — Thu, 22 Jul 2010 09:00:00 -0600

The Office of the Auditor General has conducted a review of the Stanfield ESD’s Structured English Immersion and Compensatory Instruction budget requests pursuant to A.R.S. §15-756.12. Auditors reviewed these budget requests to determine whether district records supported them. In accordance with statute, Stanfield ESD was selected for review because its SEI program was monitored by the Arizona Department of Education. The District is located in Pinal County, about 60 miles south of Phoenix, and serves students in kindergarten through 8th grade. In fiscal year 2009, Stanfield ESD identified 182 of its 687 students as English language learners.

Chandler Unified School District English Language Learner programs, costs, and funding

webmaster@azauditor.gov — Thu, 22 Jul 2010 09:00:00 -0600

The Office of the Auditor General has conducted a review of the Chandler USD’s Structured English Immersion and Compensatory Instruction budget requests pursuant to A.R.S. §15-756.12. Auditors reviewed these budget requests to determine whether district records supported them. In accordance with statute, Chandler USD was selected for review because its SEI program was monitored by the Arizona Department of Education. The District is located primarily in the City of Chandler in southeast Maricopa County, and serves students in kindergarten through 12th grade. In fiscal year 2009, Chandler USD identified 2,107 of its 35,423 students as English language learners.

Creighton Elementary School District

webmaster@azauditor.gov — Wed, 21 Jul 2010 10:00:00 -0600

Creighton ESD has several underperforming schools and faces the challenges of declining enrollment and high percentages of at-risk student populations. To operate more efficiently, the District needs to reduce spending in, and improve oversight of, certain noninstructional areas. Specifically, the District has high administrative costs because of high staffing levels and related salary and benefit costs, as well as significant food expenditures for staff. The District also has high transportation costs because of high staffing levels, including redundant staffing of bus aides, high overtime costs, and a possible theft of fuel. Additionally, the District needs to improve controls over its accounting and payroll systems and improve student transportation safety.

Casa Grande Union High School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 14 Jul 2010 16:00:00 -0700

6 month performance audit followup of the Casa Grande Union High School District .

Madison Elementary School District

webmaster@azauditor.gov — Thu, 8 Jul 2010 08:00:00 -0700

Madison ESD has many academic accomplishments, and its student achievement is higher than comparable districts’, but it could operate more efficiently. The District’s administrative costs were 20 percent higher primarily because of higher administrative staffing levels; its student transportation costs were higher per mile and per rider because it paid transportation staff for nonproductive time; and its plant operation costs were 34 percent higher per student because its schools operated at only 73 percent of capacity. Despite these higher costs, the District was able to spend $142 more per student in the classroom than comparable districts because it had more available resources.

Lake Havasu Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 6 Jul 2010 14:30:00 -0700

18 month performance audit followup of the Lake Havasu Unified School District .

Ash Fork Joint Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 6 Jul 2010 14:30:00 -0700

12 month performance audit followup of the Ash Fork Joint Unified School District.

Miami Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 1 Jul 2010 13:00:00 -0700

18 month performance audit followup of the Miami Unified School District.

Gilbert Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 30 Jun 2010 08:00:00 -0700

18 month performance audit followup of the Gilbert Unified School District.

Higley Unified School District English Language Learner programs, costs, and funding

webmaster@azauditor.gov — Wed, 30 Jun 2010 08:00:00 -0700

The Office of the Auditor General has conducted a review of the Higley USD’s Structured English Immersion and Compensatory Instruction budget requests pursuant to A.R.S. §15-756.12. Auditors reviewed these budget requests to determine whether district records supported them. In accordance with statute, Higley USD was selected for review because its SEI program was monitored by the Arizona Department of Education. The District is located in Maricopa County, about 30 miles southeast of Phoenix, and serves students in kindergarten through 12th grade. In fiscal year 2009, Higley USD identified 229 of its 9,161 students as English language learners.

Willcox Unified School District

webmaster@azauditor.gov — Wed, 30 Jun 2010 08:00:00 -0700

Willcox Unified School District’s student achievement is higher than peer districts’, and it generally operates efficiently with lower costs. However, the District needs to address four areas of concern: (1) the District cannot show that its buses are receiving required systematic, preventative maintenance such as brake inspections; (2) district errors resulted in $44,000 of overfunding in state transportation aid; (3) the District does not have adequate controls over its accounting system or its payroll processing, greatly increasing its risk of errors and fraud; and (4) the District likely supplanted Classroom Site Fund monies.

Phoenix Union High School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 26 May 2010 15:00:00 -0700

6 month performance audit followup of the Phoenix Union High School District.

Glendale Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 26 May 2010 15:00:00 -0700

6 month performance audit followup of the Glendale Elementary School District.

Flagstaff Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 5 May 2010 13:30:00 -0700

18 month performance audit followup of the Flagstaff Unified School District.

Washington Elementary School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 21 Apr 2010 12:30:00 -0700

18 month performance audit followup of the Washington Elementary School District.

Tempe Union High School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 19 Apr 2010 08:30:00 -0700

6 month performance audit followup of the Tempe Union High School District.

Technology Assisted Project-Based Instruction Program 4th Performance Audit Followup

webmaster@azauditor.gov — Tue, 30 Mar 2010 15:45:01 -0700

The 4th performance audit followup for the Technology Assisted Project-Based Instruction Program.

Toltec Elementary School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 30 Mar 2010 15:45:00 -0700

Twelve month performance audit followup of the Toltec Elementary School District.

Apache Junction Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 16 Mar 2010 11:00:00 -0700

Twelve month performance audit followup of the Apache Junction Unified School District.

Tolleson Union High School District 24-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 4 Mar 2010 14:40:56 -0700

Twenty-four month performance audit followup of the Tolleson Union High School District.

Wickenburg Unified School District

webmaster@azauditor.gov — Fri, 26 Feb 2010 08:30:00 -0700

Wickenburg Unified School District’s administrative costs per student were higher than the comparable districts’ average. The District’s transportation program was efficient but did not comply with all state safety standards. Its plant operation costs per square foot were also lower than the comparable districts’, but very low enrollment at one of its elementary schools impacted these costs. The District’s percentage of dollars spent in the classroom was slightly lower than the comparable districts' average.

Arizona Public School Districts' Dollars Spent in the Classroom Fiscal Year 2009

webmaster@azauditor.gov — Thu, 25 Feb 2010 08:00:00 -0700

Arizona's state-wide average classroom dollar percentage in fiscal year 2009 was 56.9 percent, a record low since our Office began monitoring classroom dollars 9 years ago. The declining percentage indicates that many districts are violating statute by using CSF monies to shift non-CSF monies away from the classroom. Additionally, available data indicates that higher classroom dollar percentages appear to be associated to some extent with higher student achievement and more efficient operations. Despite their structural challenges, districts of all sizes, types, and locations have identified ways to improve their operational efficiency.

Somerton Elementary School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 20 Jan 2010 09:30:00 -0700

18 month performance audit followup of the Somerton Elementary School District.

Ash Fork Joint Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 5 Jan 2010 14:00:00 -0700

6 month performance audit followup of the Ash Fork Joint Unified School District.

Gilbert Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 5 Jan 2010 14:00:00 -0700

12 month performance audit followup of the Gilbert Unified School District.

Miami Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 5 Jan 2010 14:00:00 -0700

12 month performance audit followup of the Miami Unified School District.

Lake Havasu Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 28 Dec 2009 16:00:00 -0700

12 month performance audit followup of the Lake Havasu Unified School District.

Nadaburg Unified School District

webmaster@azauditor.gov — Fri, 11 Dec 2009 08:00:00 -0700

Nadaburg Unified School District’s administrative costs per student were similar to the average for comparable districts, but it needs to improve several administrative processes. The District’s transportation costs were much higher than for comparable districts because it must drive its high school students to schools out of the District. Plant operation costs were higher than the average for comparable districts because of higher staffing levels and higher energy costs. Although the District spent a similar amount of dollars in the classroom as comparable districts and the state average, its classroom dollar percentage was lower because it spent more in total. Lastly, the District’s English Language Learner program was not in compliance with the state model for structured English immersion.

Casa Grande Union High School District

webmaster@azauditor.gov — Tue, 1 Dec 2009 08:00:00 -0700

Casa Grande UHSD had higher administrative, transportation, and plant operation and maintenance costs than the comparable districts. The District’s performance pay goals did not promote improved performance, and the District paid some employees incorrect amounts of Proposition 301 monies. The District’s classroom dollar percentage was below the comparable districts’ and state averages. Casa Grande UHSD needs to make changes to its English Language Learner program to comply with the state model.

Deer Valley Unified School District Performance Audit 4th Followup

webmaster@azauditor.gov — Mon, 30 Nov 2009 08:00:00 -0700

Fourth performance audit followup of the Deer Valley Unified School District.

Union Elementary School District 24-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 30 Nov 2009 08:00:00 -0700

Twenty-four month performance audit followup of the Union Elementary School District.

Tempe Union High School District

webmaster@azauditor.gov — Fri, 11 Sep 2009 08:00:00 -0700

Tempe UHSD’s administrative costs were similar to comparable districts’, and its transportation program operated efficiently. The District’s plant operations were also efficient, but costly because the District operated most of its schools well below their designed capacity. The District’s 58.2 percent classroom dollar percentage was above the state and comparable districts’ averages, but the District supplanted at least $245,000 of Proposition 301 monies. The District’s ELL program did not fully comply with the State’s model.

Phoenix Union High School District

webmaster@azauditor.gov — Wed, 30 Sep 2009 08:00:00 -0700

Phoenix UHSD’s administrative costs were 15 percent higher than the average for comparable districts largely because of high salaries, a severance plan, and retiree benefits. In addition, we identified a number of poor management practices. Plant operation costs were 29 percent higher, largely because of employing more security guards and paying higher salaries. The District saves significant money by using public transit to transport most of its students, but the savings are offset by the high costs of transportation provided by private vendors. Phoenix UHSD spends $49.7 million annually on desegregation programs, but these expenditures no longer have a clear link to the original court order that led to the programs and it is likely the District's schools could meet the court-ordered racial balance without the desegregation programs.