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Created2013-10
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 efficiently. The District’s plant operations cost per square foot was

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.

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Created2013-09
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 employed fewer administrative staff per pupil than peer districts, on

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.

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Created2013-09
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 areas. All of the District’s nonclassroom areas operated with lower

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.

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Created2013-06
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 administrative costs were slightly higher than peer districts’ because the

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.

Created2001 to 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 301 requires the Auditor General to “. . . monitor

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.

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Created2013-12
Description

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

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.

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Created2013-12
Description

In fiscal year 2011, McNeal Elementary School District’s student AIMS scores were lower than or similar to peer districts’ averages. Although per pupil costs were high in some operational areas, the District was relatively efficient overall. McNeal ESD’s per pupil administrative costs were higher than the peer districts’ average, but

In fiscal year 2011, McNeal Elementary School District’s student AIMS scores were lower than or similar to peer districts’ averages. Although per pupil costs were high in some operational areas, the District was relatively efficient overall. McNeal ESD’s per pupil administrative costs were higher than the peer districts’ average, but only because the District served fewer students. The District’s food service program also had higher per pupil costs, but its cost per meal was similar to the peer districts’ average. However, the District subsidized its food service program with $23,000 that otherwise potentially could have been spent in the classroom. In addition, McNeal ESD’s plant operations and transportation program were both reasonably efficient, with lower costs per square foot and per mile, respectively. McNeal ESD paid a neighboring district to transport high school students living within McNeal ESD’s boundaries. As allowed by law, both districts received full funding for the route miles. Lastly, the District needs to strengthen some of its purchasing and computer controls.

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Created2015-04
Description

In fiscal year 2012, Osborn Elementary School District’s student achievement was slightly higher than peer districts’, and the District’s efficiency in noninstructional areas was mixed, with some costs higher and some costs lower than peer districts’. The District’s administrative cost per pupil was slightly lower than the peer districts’ average,

In fiscal year 2012, Osborn Elementary School District’s student achievement was slightly higher than peer districts’, and the District’s efficiency in noninstructional areas was mixed, with some costs higher and some costs lower than peer districts’. The District’s administrative cost per pupil was slightly lower than the peer districts’ average, and its food service program operated efficiently with a lower cost per meal, on average. However, the District’s transportation program operated less efficiently, and although the District made some improvements to the program in fiscal year 2013, better oversight is still needed. Further, the District’s plant operations costs were much higher than peer districts’, primarily because the District maintained a large amount of excess building space, even after closing a school at the end of fiscal year 2011. Lastly, the District needs to strengthen some of its computer controls.

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Created2014-03
Description

In fiscal year 2012, Payson Unified School District’s student achievement was slightly higher than peer district averages, and the District’s operations were reasonably efficient in most areas. The District’s administrative costs were similar to the peer district average, but the District lacked adequate controls over user access to its computer

In fiscal year 2012, Payson Unified School District’s student achievement was slightly higher than peer district averages, and the District’s operations were reasonably efficient in most areas. The District’s administrative costs were similar to the peer district average, but the District lacked adequate controls over user access to its computer network and systems. The District’s plant operations cost per square foot was similar to the peer districts’ average, but its cost per pupil was higher because it operated more building space per pupil. The District’s transportation program costs were higher than peer district averages, but the program was reasonably efficient, with efficient bus routes and proper fuel usage monitoring. However, the District’s food service program was less than efficient, with a higher cost per meal than the peer districts’ average because of higher staffing costs and some food service vendor contract terms that were not favorable to the District. As a result, the District spent $24,590 of its Maintenance and Operation Fund monies to subsidize its food service program.

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Created2015-09
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 the peer districts' average, and its plant operations and food

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.