In fiscal year 2011, Paradise Valley Unified School District’s student achievement was similar to peer districts’ and it operated efficiently overall. The District’s per pupil administrative costs were lower than peer districts’, and its food service and transportation programs operated efficiently. The District’s plant operations cost per square foot was lower than peer districts’. However, the District did not gain the full benefit of potential savings from this lower cost per square foot because it maintained a large amount of excess building space. The District should continue to review options to address its excess building capacity. Additionally, the District’s solar power system contracts are unlikely to meet expectations for cost savings, and although the District has taken action to recover estimated financial losses, it should continue to monitor its solar power production and electricity usage. The District also needs to strengthen controls over its computer systems.

In fiscal year 2011, Pearce Elementary School District’s student AIMS scores were similar to peer districts’ averages. Although per pupil costs were high in some operational areas, the District was reasonably efficient overall. Pearce ESD’s per pupil administration costs were similar to the peer districts’ average, and although its plant operations, food service, and transportation program operated with higher per pupil costs than peer districts, these areas operated in a reasonably efficient manner considering factors such as the age of the District’s buildings, number of meals served, and transportation miles driven. Although relatively efficient, the District should strengthen some of its accounting controls, including ensuring proper separation of duties for its payroll and purchasing processes and ensuring purchases are properly approved before they are made. The District should also strengthen some of its computer controls, such as the requirements for network passwords.

In fiscal year 2011, Double Adobe Elementary School District’s student AIMS scores for math and reading were lower than the peer districts’ averages and no writing scores were reported. These scores do not include 5th and 6th grade students’ scores, which were invalidated because a teacher violated test security requirements. The District operated relatively efficiently overall. Double Adobe ESD’s administration, plant operations, and transportation program operated with lower per pupil costs and other costs, such as cost per square foot and cost per mile, than peer district averages. The District did not have any food-service related costs because it has not operated a food service program for at least the past 30 years. Although relatively efficient, the District needs to strengthen its accounting and computer controls as well as controls over its fuel inventory. Further, the District misreported its transportation route mileage and was overfunded by a combined $263,705 for fiscal years 2011 and 2012.