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Performance Audit: Kingman Unified School District

Description

In fiscal year 2011, Kingman Unified School District’s student achievement was similar to peer district averages, and it operated efficiently with lower costs than peer districts’, on average. The District operated its administration with lower per pupil costs because it

In fiscal year 2011, Kingman Unified School District’s student achievement was similar to peer district averages, and it operated efficiently with lower costs than peer districts’, on average. The District operated its administration with lower per pupil costs because it employed fewer administrative staff per pupil than peer districts, on average. In addition, the District’s plant operations cost per square foot and food service cost per meal were lower than peer districts’ averages. The District’s transportation program cost per pupil was higher than the peer districts’ average, but the program was efficient, with lower per mile costs. However, the District should improve some of its administrative practices. In particular, the District should strengthen controls over its cash handling, culinary arts program, and computer network and systems.

Contributors

Created

Date Created
2013-09

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Performance Audit: Chino Valley Unified School District

Description

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

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.

Contributors

Created

Date Created
2013-06

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Performance Audit: Paradise Valley Unified School District

Description

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

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.

Contributors

Created

Date Created
2013-10

Arizona School District Spending: Classroom Dollars, 2001-2015

Description

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

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.

Contributors

Created

Date Created
2001 to 2015

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Performance Audit: Elfrida Elementary School District

Description

In fiscal year 2011, Elfrida Elementary School District’s student AIMS scores for reading and writing were similar to the peer districts’ averages, and its math scores were lower. The District’s operational efficiencies compared favorably to peer district averages in most

In fiscal year 2011, Elfrida Elementary School District’s student AIMS scores for reading and writing were similar to the peer districts’ averages, and its math scores were lower. The District’s operational efficiencies compared favorably to peer district averages in most areas. All of the District’s nonclassroom areas operated with lower per pupil costs than peer districts’ averages and were reasonably efficient overall considering the District’s small size. However, the District’s transportation cost per mile was 59 percent higher than the peer districts’ average, partly because of slightly higher staffing levels. Providing transportation services cooperatively with neighboring districts could help bring costs closer to the peer district average. Further, the District needs to strengthen its accounting and computer controls.

Contributors

Created

Date Created
2013-09

Arizona Watercraft Survey

Description

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

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.

Contributors

Created

Date Created
2003 to 2012

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Performance Audit: Safford Unified School District - A Report to the Arizona Legislature

Description

In fiscal year 2013, Safford USD's student achievement was similar to peer districts', and the District operated efficiently overall with most costs lower than, or similar to, the peer districts' averages. The District's administrative cost per pupil was similar to

In fiscal year 2013, Safford USD's student achievement was similar to peer districts', and the District operated efficiently overall with most costs lower than, or similar to, the peer districts' averages. The District's administrative cost per pupil was similar to the peer districts' average, and its plant operations and food service program operated efficiently. Further, despite a higher cost per rider, the District's transportation program was reasonably efficient. However, the District should strengthen controls over its computer network and systems.

Contributors

Created

Date Created
2015-09

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Performance Audit: Santa Cruz Valley Unified School District - A Report to the Arizona Legislature

Description

In fiscal year 2012, Santa Cruz Valley USD's student achievement was similar to peer districts', and its operations were reasonably efficient overall despite having some higher costs than peer districts', on average. However, the District needs to improve its computer

In fiscal year 2012, Santa Cruz Valley USD's student achievement was similar to peer districts', and its operations were reasonably efficient overall despite having some higher costs than peer districts', on average. However, the District needs to improve its computer controls, pay its credit cards in full to avoid interest charges, and accurately report its costs.

Contributors

Created

Date Created
2015-09

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Performance Audit: Tolleson Elementary School District - A Report to the Arizona Legislature

Description

In fiscal year 2012, Tolleson ESD's student achievement was similar to peer districts', and its operational efficiencies were mixed, with some costs higher and some costs lower than peer districts', on average. Specifically, the District's plant operations and food service

In fiscal year 2012, Tolleson ESD's student achievement was similar to peer districts', and its operational efficiencies were mixed, with some costs higher and some costs lower than peer districts', on average. Specifically, the District's plant operations and food service program operated efficiently, but its administration and transportation program operated less efficiently with higher costs than peer districts' averages.

Contributors

Created

Date Created
2015-08

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Performance Audit: Wenden Elementary School District - A Report to the Arizona Legislature

Description

In fiscal year 2012, Wenden ESD's student test scores on Arizona's Instrument to Measure Standards (AIMS) were mixed compared to peer district averages, with similar scores in reading but lower scores in math, writing, and science. Although the District's costs

In fiscal year 2012, Wenden ESD's student test scores on Arizona's Instrument to Measure Standards (AIMS) were mixed compared to peer district averages, with similar scores in reading but lower scores in math, writing, and science. Although the District's costs in noninstructional areas were mixed, with some costs higher and some costs lower than peer districts' averages, the District was reasonably efficient overall. However, auditors identified several opportunities for improved procedures and controls.

Contributors

Created

Date Created
2015-06