In fiscal year 2012, Clifton Unified School District’s student AIMS scores were lower than both its peer districts’ and state averages. The District’s instructional program needs improvement. For example, some students were not provided the statutorily required number of instructional hours, and one of its four teachers did not have a teaching certificate. The District’s operational efficiencies were mixed, with some costs higher and some costs lower than peer districts’. However, the District lacked proper oversight and adequate controls over nearly all of its operations. In particular, the District lacked basic administrative processes such as monitoring budgets and maintaining proper controls over expenditures resulting in it overspending its legal budget limits in fiscal years 2009, 2010, and 2011. The District also failed to meet several transportation safety requirements. For example, its primary driver was not certified to drive a school bus. Lastly, the District lacked proper supervision of inmate workers on its school campus.

Presenting the budget in these volumes allows users to select the level of information that meets their needs. Volume I, the Adopted Budget Summary, provides summary level information. Volume II, the Adopted Budget Operating Detail, provides detailed information on staffing and city services. Volume III, the Approved Five-Year Capital Improvement Program, provides detailed information on capital projects.

The African-American community has played a historically significant role in the advancement of Arizona and our region. The future success of our state relies on our ability to strengthen our communities and empower them to meet and exceed their vast potential. This project between the community and the University was undertaken to help advance a better understanding of the changing dynamics of Arizona’s African-American population and the critical issues that require our collective attention in terms of education, health care, the economy, culture, and leadership.

The Finance Department provides financial information and service to Gila County governmental departments and offices so they can effectively manage their resources. Thorough review and management of the County’s financials, along with developing and complying with internal policies and procedures, provides Administration with the tools for making fiscally sound management decisions.

This report consists of management’s representations concerning the finances of Coconino County. Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, management of the County has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the County’s financial statements in conformity with generally accepted accounting principles.