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SUMMARY
The Office of the Auditor General has conducted a performance audit of the Wickenburg Unified School District pursuant to A.R.S. §41-1279.03(A)(9). This performance audit examines five aspects of the District’s operations: administration, student transportation, plant operation and maintenance, expenditures of sales taxes received under Proposition 301, and the accuracy of district records used to calculate the percentage of dollars spent in the classroom.
Administration (see pages 5 through 12)
In fiscal year 2008, Wickenburg USD’s administrative costs per pupil were 10 percent higher than the comparable districts’ average costs primarily because it employed more administrative positions. Further, the District did not properly safeguard its computer network, and it inappropriately paid performance pay to some of its administrators. In addition, the District improperly included several nondistrict employees in the Arizona State Retirement System (ASRS). Based on Internal Revenue Service and ASRS criteria these individuals were actually employees of the non-profit foundation that partners with the District to operate the performing arts center.
Student transportation (see pages 13 through 16)
Wickenburg USD’s student transportation program operated efficiently. The District’s costs were similar to comparable districts,’ its routes were filled to an average of 90 percent capacity, and the program cost the District $258,000 less to operate than it received in transportation funding. However, the District did not meet all state standards for bus preventative maintenance or random drug and alcohol testing, and it did not accurately report the number of eligible riders transported for funding purposes. Although the District has an efficient program, establishing and monitoring performance measures, such as cost per mile and cost per rider, would be another useful tool to help the District maintain or further improve the program’s efficiency.
Plant operation and maintenance (see pages 17 through 20)
The District’s fiscal year 2008 plant operation and maintenance costs were lower than the comparable districts’ average costs. The District has undertaken efforts, such as installing new thermostats to help lower energy costs, to keep its overall plant costs low. However, the District’s biggest challenge has to do with its newest school, Festival Foothills Elementary. In fiscal year 2008, the school operated at only 7 percent capacity, and in fiscal year 2010, capacity rose to only 16 percent. The District is able to continue operating the school primarily because the home builder of the community where the school is located has been donating monies to fund operating cost shortfalls since the school opened in January 2008. Also, the school depends on a significant amount of open enrollment students and the funding associated with them. The District may have difficulty operating Festival Foothills Elementary without sufficient assistance from the home builder and the state funding it receives because of open enrollment students.
Proposition 301 monies (see pages 21 through 23)
In November 2000, voters passed Proposition 301, which increased the state-wide sales tax to provide additional resources for education purposes. Wickenburg USD spent its Proposition 301 monies primarily to increase teacher compensation. However, the District paid Proposition 301 monies to three ineligible administrative employees.
Classroom dollars (see pages 25 through 28)
Wickenburg USD’s fiscal year 2008 classroom dollar percentage was 55.5, significantly lower than the comparable districts’ average and the state and national averages. Despite the lower percentage, the District was still able to spend a similar amount of dollars per pupil in the classroom, primarily because of the donations it receives in support of its Festival Foothills Elementary school. In addition, the District inappropriately spent over $19,000, or 15 percent, of Extracurricular Activities Fees Tax Credit monies on activities or items that did not meet statutory requirements.
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