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SUMMARY
The Office of the Auditor General has conducted a performance audit of the Casa Grande Union High School District pursuant to A.R.S. §41-1279.03(A)(9). This performance audit examines six aspects of the District’s operations: administration, student transportation, plant operation and maintenance, expenditures of sales taxes received under Proposition 301, the accuracy of district records used to calculate the percentage of dollars spent in the classroom, and the District’s English Language Learner programs.
Administration (see pages 5 through 10)
On average, Casa Grande UHSD’s administrative costs were slightly higher than comparable districts’. These higher costs occurred primarily because of the District’s higher administrative staffing levels and partly from its higher purchased service costs. As a result, the District spent a higher percentage of its available operating dollars on administration than the comparable districts’ and the state average. More specifically, the District had more information technology staff and spent more for professional and technical services such as legal services. Additionally, the District needs to correct problems with a number of its administrative practices. For example, it made improper payments totaling almost $8,900 to local restaurants to pay for meals of district employees and board members not on travel status, and for nonemployees. The District also did not follow its credit card policies and procedures, which resulted in 14 of 30 credit card users exceeding their annual spending limits and numerous unsupported purchases. Further, the District increased its exposure to theft or fraud because it lacked adequate controls over cash handling and access to its accounting system. Lastly, the District improperly paid staff stipends that were not specified in their employment contracts or other formal documents.
Student transportation (see pages 11 through 16)
In fiscal year 2008, Casa Grande UHSD subsidized its transportation program by $677,000—monies that could otherwise have potentially been spent in the classroom. The District had the highest per-rider and per-mile costs of the comparable districts, which resulted in its spending a much greater portion of its resources for student transportation. Further, the District’s transportation costs have increased 124 percent since 2004 while its miles driven have increased only 3 percent. The District’s high transportation spending is partially due to additional costs it incurred related to its evening school, providing shuttle runs, and employing a high number of bus assistants. However, the District’s insufficient oversight of its vendor-operated transportation program likely also negatively impacted its costs. The District did not adequately review billings, did not conduct needed cost analysis, and did not establish and monitor performance measures. Additionally, the District’s lack of oversight led to safety concerns as it resulted in the District’s being unaware that numerous drivers and buses transporting its students did not have proper documentation to show they met DPS’s Minimum Standards. For example, one driver transported students for 21 months after being denied certification by DPS for being convicted of, or subject to, an outstanding warrant for a felony. Similarly, not all of the bus files contained required DPS inspections and at least seven buses had a violation that required that the bus be pulled from service until repaired.
Plant operation and maintenance (see pages 17 through 19)
The District’s plant costs per square foot were 60 percent higher than the comparable districts’ largely because of its employing more staff, specifically security guards. Because of these high costs and the District’s plans to open another high school in August 2009, it is critical that the District review its staffing levels and monitor costs to determine whether they are appropriate and where savings can be achieved.
Proposition 301 monies (see pages 21 through 25)
For fiscal year 2008, Casa Grande UHSD spent its Proposition 301 monies for purposes authorized by statute, with each eligible employee earning up to $7,788 in Proposition 301 monies. However, the District’s performance pay goals did not promote improved performance, and its plan did not specify how much performance pay eligible employees could earn. The District also paid some employees incorrect amounts of Proposition 301 monies. More specifically, some teachers were paid for goals not met, and at least 15 employees were paid incorrect amounts.
Classroom dollars (see pages 27 through 29)
Although Casa Grande UHSD received more funding per pupil than comparable districts, allowing it to spend $622 more per pupil, it did not spend these additional monies in the classroom. As a result, after adjusting approximately $1.7 million for accounting errors, the District’s revised classroom dollar percentage was only 52.8 percent; significantly lower than the comparable districts’ average of 58.1 percent and the State’s 57.3 percent average. The District’s additional funding came primarily from state transportation aid, a voter-approved maintenance and operations override, and federal programs. However, the District’s override vote failed in November 2008, making it even more important for the District to review its noninstructional spending.
English Language Learner programs, costs, and funding
(see pages 31 through 34)
In fiscal year 2008, Casa Grande UHSD identified approximately 6 percent of its students as English language learners (ELL) and provided Structured English Immersion and Compensatory Instruction programs for them. However, the District was not in compliance with state requirements because it tested some, but not all, of its students with primary home languages other than English, did not provide English language development instruction to all ELL students, and did not ensure that student test data was accurate.
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