Performance Audit: Salome Consolidated Elementary School District

In fiscal year 2012, Salome Consolidated Elementary School District’s student AIMS scores were lower than peer districts’ averages in three of four areas tested—math, reading, and science. Although the District’s per pupil costs were high in some operational areas, the District was reasonably efficient overall. The District’s administrative operations were reasonably efficient, but it lacked adequate controls over its payroll, purchasing, cash collections, and computer network and systems. The District’s plant operations were also reasonably efficient, and its food service costs were lower per meal than peer districts’ averages, but it had to subsidize its food service program, in part, because of its participation in a special National School Lunch Program provision. The District’s transportation program was also reasonably efficient with higher costs per mile but lower costs per rider. However, the District needs to improve controls over its fuel inventory and ensure that its bus drivers meet all certification requirements.