Picacho Elementary School District

In fiscal year 2009, Picacho Elementary School District's student achievement was similar to peer districts', and its operational efficiencies were mixed. The District had high administrative costs and some weak payroll and purchasing controls. Plant operations costs were mixed, with per-pupil costs that were similar to peer districts' and per-square-foot costs that were 28 percent higher. Although the District's transportation program was reasonably efficient, it did not meet all state safety standards. The District's food service costs per meal were higher than peer districts' and the federal National School Lunch Program reimbursement rate. As a result, the District spent nearly $36,000 of its Maintenance and Operation Fund monies to subsidize its food service operations. Further, many of the District's teacher performance pay plan goals did not promote improved job performance.

Report Highlights (808k)

Full Report (1,343k)

District Response (636k)

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Arizona Game and Fish Commission Heritage Fund

The Arizona Game and Fish Department has established and generally follows policies and procedures to ensure Heritage Fund monies are spent in accordance with statutory purposes. The Department should strengthen its policies and procedures to ensure these monies are used appropriately for administrative costs and for costs related to contracts and escrow accounts. The Arizona Game and Fish Commission also appropriately spends Heritage Funds monies to purchase land to conserve wildlife habitat, and the Department should improve its management of these Heritage Fund properties.

Report Highlights (179k)

Full Report (1,465k)

Agency Response (173k)

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Maricopa County Regional Transportation Plan

In 2004, Maricopa County voters extended an existing sales tax initiative that generated funding for transportation projects, adding a significant investment in light rail, new and improved freeways, street improvements, and bus transit features. As of June 2011, a significant number of projects had been completed, but determining the effect these projects had on congestion, mobility, and quality-of-life needs could not be measured at that point. As such, the Maricopa Association of Governments, Arizona Department of Transportation, Regional Pubic Transportation Authority, and METRO rail—the four primary organizations responsible for oversight or implementation of elements of the Regional Transportation Plan—can take several steps to improve the plan's cost-efficiency and effectiveness. Specifically, improved performance measurement, improved coordination between entities, and more consolidated efforts between transit agencies could realize cost savings and improved operational outcomes. Further, strengthening the roles and responsibilities of the Maricopa Association of Governments Transportation Policy Committee and the Citizen's Transportation Oversight Committee could enhance effectiveness and improve accountability to taxpayers.

Full Report (4,698k)

Agency Responses (1,650k)

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Fraud Alert—Billing Schemes

Billing schemes are a common type of fraud that occurs when employees cause their employer to issue a payment for an illegitimate or overstated charge. The schemes generally last about 2 years before being detected and have a median loss of nearly $130,000. This Fraud Alert provides some background information on billing schemes and recommended internal controls that can help protect your organization.

Fraud Alert (201k)

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Superior Unified School District

In fiscal year 2010, Superior Unified School District's student achievement results and operational efficiencies were mixed. Student AIMS scores were lower than peer districts' in math and writing but higher in reading. The District's per-pupil administrative costs and per-meal food service costs were lower than peer districts', but its transportation and plant operations costs were higher. Transportation costs were high primarily because of overstaffing and some inefficient routes, and plant operations costs were high because of overstaffing. Further, inadequate accounting and computer controls put the District at higher risk for errors or fraud, and some employees received performance pay despite the goal not being met.

Report Highlights (259k)

Full Report (1,406k)

District Response (658k)

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02-02-12:

Addition of an Auditor I job position opening within our Performance Audit Division

Maricopa County 06-30-2011 Comprehensive Annual Financial Report(external link), Highway User Revenue Fund Monies Compliance Attestation Report, and Report on Internal Controls and Compliance

Maricopa CCCD June 30, 2011 Report on Internal Control and Compliance

Navajo County June 30, 2011 Comprehensive Annual Financial Report (external link)

Pima County June 30, 2011 Comprehensive Annual Financial Report (external link)

Pima County Community College District June 30, 2011 Comprehensive Annual Financial Report (external link)

Pinal County CCD June 30, 2011 Single Audit and Financial Audit Highlights

Yavapai County June 30, 2011 CAFR

Yuma/La Paz Counties Community College District June 30, 2011 Financial Statement Audit Report

01-31-12:

Beaver Creek Elementary School District 12-Month Performance Audit Followup

Cartwright Elementary School District 12-Month Performance Audit Followup

Thatcher Unified School District 6-Month Performance Audit Followup

USFR Memorandum 253—Credit Cards and Purchasing Cards

01-24-12:

Arizona Sports and Tourism Authority Initial Performance Audit Followup

01-20-12:

Addition of the October 6th, 2011 JLAC meeting minutes and video archive

01-11-12:

Cochise County Community College District 06-30-2011 Comprehensive Annual Financial Report, Expenditure Limitation Report and Single Audit Report

Maricopa County Community College District 06-30-2011 Comprehensive Annual Financial Report (external link)

State of Arizona Statement of Federal Land Payments, October 1, 2010 through September 30, 2011

01-03-12:

Picacho Elementary School District Performance Audit Report

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