azauditor.gov | School District Reports and Information

Tolleson Union High School District 24-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 4 Mar 2010 14:40:56 -0700

Twenty-four month performance audit followup of the Tolleson Union High School District.

Wickenburg Unified School District

webmaster@azauditor.gov — Fri, 26 Feb 2010 08:30:00 -0700

Wickenburg Unified School District’s administrative costs per student were higher than the comparable districts’ average. The District’s transportation program was efficient but did not comply with all state safety standards. Its plant operation costs per square foot were also lower than the comparable districts’, but very low enrollment at one of its elementary schools impacted these costs. The District’s percentage of dollars spent in the classroom was slightly lower than the comparable districts' average.

Arizona Public School Districts' Dollars Spent in the Classroom Fiscal Year 2009

webmaster@azauditor.gov — Thu, 25 Feb 2010 08:00:00 -0700

Arizona’s state-wide average classroom dollar percentage in fiscal year 2009 was 56.9 percent, a record low since our Office began monitoring classroom dollars 9 years ago. The declining percentage indicates that many districts are violating statute by using CSF monies to shift non-CSF monies away from the classroom. Additionally, available data indicates that higher classroom dollar percentages appear to be associated to some extent with higher student achievement and more efficient operations. Despite their structural challenges, districts of all sizes, types, and locations have identified ways to improve their operational efficiency.

Marana Unified School District Status Review Letter

webmaster@azauditor.gov — Tue, 26 Jan 2010 15:00:00 -0700

This letter notifies the District that it has complied with the Uniform System of Financial Records (USFR) (January 2010).

Somerton Elementary School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 20 Jan 2010 09:30:00 -0700

18 month performance audit followup of the Somerton Elementary School District.

Coolidge Unified School District State Board of Education Letter

webmaster@azauditor.gov — Wed, 13 Jan 2010 13:00:00 -0700

This letter notifies the State Board of Education that Coolidge Unified School District has complied with the Uniform System of Financial Records (USFR) (January 2010).

Coolidge Unified School District Compliance Review Report

webmaster@azauditor.gov — Wed, 13 Jan 2010 13:00:00 -0700

This report found Coolidge Unified School District to be in marginal compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) (January 2010).

Toltec Elementary School District Compliance Review Report

webmaster@azauditor.gov — Wed, 13 Jan 2010 13:00:00 -0700

This report found Toltec Elementary School District to be not in compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) (January 2010).

Ash Fork Joint Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 5 Jan 2010 14:00:00 -0700

6 month performance audit followup of the Ash Fork Joint Unified School District.

Gilbert Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 5 Jan 2010 14:00:00 -0700

12 month performance audit followup of the Gilbert Unified School District.

Miami Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 5 Jan 2010 14:00:00 -0700

12 month performance audit followup of the Miami Unified School District.

Lake Havasu Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 28 Dec 2009 16:00:00 -0700

12 month performance audit followup of the Lake Havasu Unified School District.

Snowflake Unified School District Compliance Review Report

webmaster@azauditor.gov — Wed, 23 Dec 2009 16:00:00 -0700

This report found Snowflake Unified School District to be not in compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) (December 2009).

Paloma Elementary School District Compliance Review Report

webmaster@azauditor.gov — Wed, 23 Dec 2009 16:00:00 -0700

This report found Paloma Elementary School District to be not in compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) (December 2009).

Globe Unified School District Compliance Review Report

webmaster@azauditor.gov — Wed, 23 Dec 2009 16:00:00 -0700

This report found Globe Unified School District to be not in compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) (December 2009).

Casa Grande Union High School District Compliance Review Letter

webmaster@azauditor.gov — Wed, 23 Dec 2009 16:00:00 -0700

This letter notifies the State Board of Education that Casa Grande Union High School District has not complied with the Uniform System of Financial Records (USFR) (December 2009).

Nadaburg Unified School District

webmaster@azauditor.gov — Fri, 11 Dec 2009 08:00:00 -0700

Nadaburg Unified School District’s administrative costs per student were similar to the average for comparable districts, but it needs to improve several administrative processes. The District’s transportation costs were much higher than for comparable districts because it must drive its high school students to schools out of the District. Plant operation costs were higher than the average for comparable districts because of higher staffing levels and higher energy costs. Although the District spent a similar amount of dollars in the classroom as comparable districts and the state average, its classroom dollar percentage was lower because it spent more in total. Lastly, the District’s English Language Learner program was not in compliance with the state model for structured English immersion.

Santa Cruz Valley Unified School District Compliance Review Letter

webmaster@azauditor.gov — Fri, 11 Dec 2009 08:00:00 -0700

This letter found that Santa Cruz Valley Unified School District has complied with the Uniform System of Financial Records (USFR) for the year ended June 30, 2007 (November 2009).

Casa Grande Union High School District

webmaster@azauditor.gov — Tue, 1 Dec 2009 08:00:00 -0700

Casa Grande UHSD had higher administrative, transportation, and plant operation and maintenance costs than the comparable districts. The District’s performance pay goals did not promote improved performance, and the District paid some employees incorrect amounts of Proposition 301 monies. The District’s classroom dollar percentage was below the comparable districts’ and state averages. Casa Grande UHSD needs to make changes to its English Language Learner program to comply with the state model.

Deer Valley Unified School District Performance Audit 4th Followup

webmaster@azauditor.gov — Mon, 30 Nov 2009 08:00:00 -0700

Fourth performance audit followup of the Deer Valley Unified School District.

Union Elementary School District 24-Month Performance Audit Followup

webmaster@azauditor.gov — Mon, 30 Nov 2009 08:00:00 -0700

Twenty-four month performance audit followup of the Union Elementary School District.

USFR Memorandum No. 244

webmaster@azauditor.gov — Wed, 25 Nov 2009 14:30:00 -0700

This memo provides guidance to school districts concerning Arizona Online Instruction(AOI).

Higley Unified School District Compliance Review Report

webmaster@azauditor.gov — Wed, 25 Nov 2009 14:08:38 -0700

This report found Higley Unified School District to be not in compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) (November 2009).

USFR Memorandum No. 243

webmaster@azauditor.gov — Thu, 19 Nov 2009 16:35:00 -0700

This memo provides guidance on two items that impact school district audits.

Tucson Unified School District Compliance Review Report

webmaster@azauditor.gov — Thu, 19 Nov 2009 16:35:00 -0700

This report found Tucson Unified School District to be not in compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) (October 2009).

Tempe Union High School District

webmaster@azauditor.gov — Fri, 11 Sep 2009 08:00:00 -0700

Tempe UHSD’s administrative costs were similar to comparable districts’, and its transportation program operated efficiently. The District’s plant operations were also efficient, but costly because the District operated most of its schools well below their designed capacity. The District’s 58.2 percent classroom dollar percentage was above the state and comparable districts’ averages, but the District supplanted at least $245,000 of Proposition 301 monies. The District’s ELL program did not fully comply with the State’s model.

Phoenix Union High School District

webmaster@azauditor.gov — Wed, 30 Sep 2009 08:00:00 -0700

Phoenix UHSD’s administrative costs were 15 percent higher than the average for comparable districts largely because of high salaries, a severance plan, and retiree benefits. In addition, we identified a number of poor management practices. Plant operation costs were 29 percent higher, largely because of employing more security guards and paying higher salaries. The District saves significant money by using public transit to transport most of its students, but the savings are offset by the high costs of transportation provided by private vendors. Phoenix UHSD spends $49.7 million annually on desegregation programs, but these expenditures no longer have a clear link to the original court order that led to the programs and it is likely the District's schools could meet the court-ordered racial balance without the desegregation programs.

Revised Fiscal Year 2010 Charter School Annual Budget Forms

webmaster@azauditor.gov — Tue, 6 Oct 2009 08:00:00 -0700

These budget forms and work sheets are in MS Excel format for Arizona charter schools to use in preparing a budget. The forms have been updated to reflect all 2009 legislation passed since the preliminary forms were issued in June 2009, including the Third Special Session. Once the file (CSBUD10.zip) has been downloaded, simply double click on the file and extract the 2 Excel files and 1 Word file to C:\CSFORMS\.