This inventory includes emissions of coarse particulate matter <10 µm in diameter (PM10), fine particulate matter < 2.5 µm (PM2.5), nitrogen oxides, sulfur oxides, and ammonia. Emissions are calculated for both Maricopa County and the PM10 nonattaiment area. Annual totals as well as typical daily emissions are provided for all source categories.

Arizona public school districts' dollars spent in the classroom. In November 2000, voters approved Proposition 301, which increased the State’s sales tax from 5 percent to 5.6 percent to provide additional money for educational programs. The enabling legislation for Proposition 301 requires the Auditor General to “. . . monitor school districts to determine the percentage of every dollar spent in the classroom by a school district.” This report presents our analysis of the percentage of dollars spent in the classroom for the most recently completed school year.

The Division of Children, Youth and Families is the state administered child welfare services agency responsible for developing the Child and Family Services Plan and administering the title IV-B programs under the plan. The Division provides child protective services; services within the Promoting Safe and Stable Families program; family support, preservation, and reunification services; family foster care and kinship care services; services to promote the safety, permanence, and well-being of children with foster and adoptive families; adoption promotion and support services; and health care services for children in out-of-home care.

The Arizona Department of Transportation, the Arizona Game & Fish Department and the Arizona State Parks Board are required to conduct a study every three years on watercraft fuel consumption and recreational watercraft usage. The fuel consumption data is collected to determine the allocation of motor vehicle fuel tax to the State Lake Improvement Fund. The information on recreational watercraft usage patterns on Arizona’s lakes and rivers is necessary, in part, to determine the distribution of SLIF funds to applicants.

In fiscal year 2011, Chino Valley Unified School District’s student achievement was similar to peer district and state averages, and its operational efficiencies were mixed with some costs higher and some costs lower than peer districts’ averages. The District’s per-pupil administrative costs were slightly higher than peer districts’ because the District employed more administrative positions per pupil. The District’s plant operations, food service, and transportation programs operated reasonably efficiently, with cost measures such as cost per square foot, cost per meal, and cost per mile that were similar to or lower than peer districts’ averages. However, the District needs to improve controls over access to critical information systems and strengthen controls over its fuel purchase cards.

The best setting for abused or neglected children who are removed from their homes is a family-based setting, such as with a relative or in licensed foster care. Because it is not family-based, congregate care, such as emergency shelters, group homes, and residential treatment centers, is the least preferred placement option. However, the number of Arizona children and the length of time they are in congregate care has increased and as a result, the costs for this placement type nearly doubled between fiscal years 2009 and 2013. Contributing to the increase in congregate care use is an inadequate supply of foster care homes; various state practices, including some related to permanency goals and activities; and inadequate access to behavioral health services. Although the Arizona Department of Child Safety has taken some steps to reduce the use of congregate care, it should consider other states’ experiences to identify multiple strategies for reducing its use.

In fiscal year 2012, Duncan Unified School District’s student achievement was similar to peer districts’, and the District operated efficiently overall. Although the District’s administrative costs per pupil were slightly higher than the peer districts’ average, the District has taken steps to reduce its costs by reducing its number of administrative positions. The District’s plant operations, food service, and transportation programs were efficient with lower costs per square foot, per meal, and per mile, respectively, than peer districts’ averages. However, the District needs to improve its purchasing and computer controls. The District also needs to accurately determine, and report to the Arizona Department of Education, its ridership information to help ensure the District is properly funded and to allow it the ability to calculate and monitor transportation performance measures such as cost per rider and bus capacity utilization. Further, the District should ensure that its inmate worker documentation complies with statute.

In fiscal year 2012, Fowler Elementary School District’s student achievement was slightly higher than the peer districts’ averages, and the District operated efficiently. The District’s administrative cost per pupil was similar to the peer districts’ average, and it employed proper accounting and computer controls. The District’s plant operations costs per pupil and per square foot were lower than the peer districts’ averages primarily because of lower energy costs. Additionally, the District’s food service cost per meal was lower than the peer districts’ average, and the program was self-sufficient, in part, because the District paid the vendor that ran its program lower administrative and management fees than peer districts, on average. Further, the District’s transportation program was efficient, with lower costs per mile and per rider and efficient bus routes. However, the District did not accurately report its number of riders transported, which resulted in substantial overfunding for fiscal years 2011 through 2014.