Performance Audit: Colorado River Union High School District

In fiscal year 2011, Colorado River Union High School District’s student AIMS scores were similar to the peer districts’ averages, and it operated efficiently overall with similar or lower costs in most operational areas. The District’s administrative costs were lower than peer districts’. However, it needs to strengthen some controls over its computer systems and cash handling. The District’s plant operations costs per square foot were similar to peer districts’, and its food service costs were much lower. The District’s transportation costs were mixed with a higher cost per rider, but lower cost per mile; however, the District needs to improve its controls over fuel purchases. Further, the District did not maintain complete Proposition 301 pay records, and some of the District’s performance pay plan goals were so easily met that they did not promote improved job performance.