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J.O. Combs Unified School District J.O. Combs Unified School District’s student achievement is similar to peer districts’ and state averages, and the District generally operates efficiently. The District’s plant operation costs were much lower than peer districts’ because it operated less square footage per pupil, and its food service costs were significantly lower because of proper district oversight. However, the District needs to address two main areas of concern: (1) the District did not adequately document bus maintenance and repairs; and (2) the District had inadequate controls over payroll, purchasing, and its computerized accounting system, which exposed the District to increased risk of errors and fraud.
	Report Highlights (220k) Full Report (703k) District Response (117k) View other J.O. Combs Unified School District Reports

Alhambra Elementary School District Alhambra Elementary School District’s student achievement is slightly higher than that of its peers and it operates efficiently overall, with most costs lower than the peer districts’. The District’s administrative costs were 23 percent lower because it employed fewer staff, and its electricity costs were 25 percent lower partly because of its energy conservation program that holds schools accountable for energy usage. However, the District needs to address two areas of concern: (1) the District’s food service costs were high mainly because it employed significantly more food service employees than the peer districts; and (2) the District may have used Classroom Site Fund (CSF) dollars to supplant non-CSF dollars that were previously used for the classroom.
	Report Highlights (333k) Full Report (818k) District Response (58k) View other Alhambra Elementary School District Reports

Kyrene School District No. 28—Theft and Misuse of Public Monies From July 2004 through March 2009, Janet Thor, former principal, misused at least $54,791 of public monies and embezzled at least $33,940. Ms. Thor perpetrated her scheme by diverting monies received from local businesses, parent support organizations, and community members into unauthorized bank accounts. Then, Ms. Thor wrote checks payable to herself, withdrew cash, and wrote checks for her personal expenses from the accounts. The Arizona Attorney General’s Office has taken criminal action against Ms. Thor, resulting in her indictment on felony charges.
	Executive Summary Full Report (351k) View other Kyrene Elementary School District Reports

Creighton Elementary School District Creighton ESD has several underperforming schools and faces the challenges of declining enrollment and high percentages of at-risk student populations. To operate more efficiently, the District needs to reduce spending in, and improve oversight of, certain noninstructional areas. Specifically, the District has high administrative costs because of high staffing levels and related salary and benefit costs, as well as significant food expenditures for staff. The District also has high transportation costs because of high staffing levels, including redundant staffing of bus aides, high overtime costs, and a possible theft of fuel. Additionally, the District needs to improve controls over its accounting and payroll systems and improve student transportation safety.
	Report Highlights (189k) Executive Summary Full Report (581k) District Response (123k) View other Creighton Elementary School District Reports

Fraud Alert—Conflict of Interest A conflict of interest occurs when a public official participates in an official action that could result in a financial benefit to himself or herself, a family member, or a business with which either is associated and fails to disclose that interest in a public record. Most of the conflict-of-interest cases that we investigate at the Office of the Auditor General involve officials in management positions who abuse their authority and override established internal controls. They often use their positions to inappropriately hire relatives or award contracts to businesses in which they have a personal interest. Conflict-of-interest violations can result in a significant loss of public monies and public trust. This Fraud Alert provides some background on conflict of interest and recommended internal controls that can help protect your organization.
	Fraud Alert (85k) View other Reports & Publications