azauditor.gov | School District Reports and Information

St. David Unified School District - Audit Reports Not Received for FY 2009

webmaster@azauditor.gov — Thu, 2 Sep 2010 14:00:00 -0700

The Office of the Arizona Auditor General has issued a letter notifying the State Board of Education that we had not received St. David Unified School District's financial audit reports and USFR Compliance Questionnaire for the year ended June 30, 2009 as required by the USFR and state law (August 2010).

Indian Oasis-Baboquivari Unified School District - Audit Reports Not Received for FY 2009

webmaster@azauditor.gov — Thu, 2 Sep 2010 14:00:00 -0700

The Office of the Arizona Auditor General has issued a letter notifying the State Board of Education that we had not received Indian Oasis-Baboquivari Unified School District's financial audit reports and USFR Compliance Questionnaire for the year ended June 30, 2009 as required by the USFR and state law (August 2010).

J.O. Combs Unified School District

webmaster@azauditor.gov — Fri, 27 Aug 2010 09:00:00 -0700

The Office of the Arizona Auditor General has issued a performance audit report on the J.O. Combs Unified School District. The 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

USFR Memorandum No. 247 and Fiscal Year 2010 Annual Financial Report forms

webmaster@azauditor.gov — Wed, 25 Aug 2010 15:30:00 -0700

The Office of the Arizona Auditor General has issued USFR Memorandum No. 247 which states that Arizona Revised Statutes (A.R.S.) §15-904 requires school districts to prepare and submit an AFR, in electronic format, by October 15. The Auditor General in conjunction with ADE is required to prescribe the AFR format to be used by all school districts. The Auditor General and ADE developed the AFR format in Microsoft Excel, to incorporate the information districts are statutorily required to include in their AFR. This format will assist districts in complying with AFR preparation and submission requirements.

USFRCS Memorandum No. 86 and Fiscal Year 2010 Annual Financial Report forms

webmaster@azauditor.gov — Wed, 25 Aug 2010 15:30:00 -0700

The Office of the Arizona Auditor General has issued USFRCS Memorandum No. 86 which states that Arizona Revised Statutes (A.R.S.) §15-183(E)(6) and 15-904 require schools to prepare and submit an AFR, in electronic format, by October 15. The Auditor General in conjunction with ADE is required to prescribe the AFR format to be used by charter schools. The Auditor General and ADE developed the AFR format in Microsoft Excel, to incorporate the information schools are statutorily required to include in their AFR. This format will assist schools in complying with AFR preparation and submission requirements.

J.O. Combs Unified School District - Audit Reports Received for FY 2009

webmaster@azauditor.gov — Thu, 19 Aug 2010 11:00:00 -0700

The Office of the Arizona Auditor General has issued a letter notifying J.O. Combs Unified School District that we have received their financial audit reports and USFR Compliance Questionnaire for the year ended June 30, 2009 as required by the USFR and state law (August 2010).

Littlefield Unified School District - Audit Reports Received for FY 2009

webmaster@azauditor.gov — Thu, 19 Aug 2010 11:00:00 -0700

The Office of the Arizona Auditor General has issued a letter notifying Littlefield Unified School District that we have received their financial audit reports and USFR Compliance Questionnaire for the year ended June 30, 2009 as required by the USFR and state law (August 2010).

Nadaburg Unified School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Fri, 13 Aug 2010 15:30:00 -0700

6 month performance audit followup of the Nadaburg Unified School District .

Baseline Study of Arizona's English Language Learner Programs and Data 24-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 10 Aug 2010 08:00:00 -0700

24 month performance audit followup of the Baseline Study of Arizona's English Language Learner Programs and Data .

Congress Elementary School District - Audit Reports Received for FY 2009

webmaster@azauditor.gov — Wed, 4 Aug 2010 13:50:00 -0700

This letter notifies the Congress Elementary School District that we have received their financial audit reports and USFR Compliance Questionnaire for the year ended June 30, 2009 as required by the USFR and state law (July 2010).

Hayden-Winkelman Unified School District - Audit Reports Received for FY 2009

webmaster@azauditor.gov — Wed, 4 Aug 2010 13:50:00 -0700

This letter notifies the Hayden-Winkelman Unified School District that we have received their financial audit reports and USFR Compliance Questionnaire for the year ended June 30, 2009 as required by the USFR and state law (July 2010).

Alhambra Elementary School District

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

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.

Isaac Elementary School District State Board of Education Letter and Marginal Compliance Letter

webmaster@azauditor.gov — Thu, 29 Jul 2010 08:00:00 -0700

Two letters for Isaac Elementary School District were issued. One letter notifies the State Board of Education that Issac Elementary School District has complied with the Uniform System of Financial Records (USFR) (July 2010). The other letter notifies the District's Governing Board of its USFR marginal compliance.

Tonto Basin Elementary School District Audit Reports Received for FY 2009

webmaster@azauditor.gov — Thu, 29 Jul 2010 08:00:00 -0700

We have received Tonto Basin Elementary School District’s audit reports for the 2 years ended June 30, 2009, and Uniform System of Financial Records Compliance Questionnaire for the year ended June 30, 2009. Therefore, the District has met the report submission requirements for those years.

Williams Unified School District English Language Learner programs, costs, and funding

webmaster@azauditor.gov — Thu, 22 Jul 2010 09:00:00 -0600

The Office of the Auditor General has conducted a review of the Williams USD’s Structured English Immersion and Compensatory Instruction budget requests pursuant to A.R.S. §15-756.12. Auditors reviewed these budget requests to determine whether district records supported them. In accordance with statute, Williams USD was selected for review because its SEI program was monitored by the Arizona Department of Education. The District is located in western Coconino County in northern Arizona and serves students in kindergarten through 12th grade. In fiscal year 2009, Williams USD identified 45 of its 656 students as English language learners.

Stanfield Elementary School District English Language Learner programs, costs, and funding

webmaster@azauditor.gov — Thu, 22 Jul 2010 09:00:00 -0600

The Office of the Auditor General has conducted a review of the Stanfield ESD’s Structured English Immersion and Compensatory Instruction budget requests pursuant to A.R.S. §15-756.12. Auditors reviewed these budget requests to determine whether district records supported them. In accordance with statute, Stanfield ESD was selected for review because its SEI program was monitored by the Arizona Department of Education. The District is located in Pinal County, about 60 miles south of Phoenix, and serves students in kindergarten through 8th grade. In fiscal year 2009, Stanfield ESD identified 182 of its 687 students as English language learners.

Chandler Unified School District English Language Learner programs, costs, and funding

webmaster@azauditor.gov — Thu, 22 Jul 2010 09:00:00 -0600

The Office of the Auditor General has conducted a review of the Chandler USD’s Structured English Immersion and Compensatory Instruction budget requests pursuant to A.R.S. §15-756.12. Auditors reviewed these budget requests to determine whether district records supported them. In accordance with statute, Chandler USD was selected for review because its SEI program was monitored by the Arizona Department of Education. The District is located primarily in the City of Chandler in southeast Maricopa County, and serves students in kindergarten through 12th grade. In fiscal year 2009, Chandler USD identified 2,107 of its 35,423 students as English language learners.

Creighton Elementary School District

webmaster@azauditor.gov — Wed, 21 Jul 2010 10:00:00 -0600

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.

Casa Grande Union High School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 14 Jul 2010 16:00:00 -0700

6 month performance audit followup of the Casa Grande Union High School District .

Madison Elementary School District

webmaster@azauditor.gov — Thu, 8 Jul 2010 08:00:00 -0700

Madison ESD has many academic accomplishments, and its student achievement is higher than comparable districts’, but it could operate more efficiently. The District’s administrative costs were 20 percent higher primarily because of higher administrative staffing levels; its student transportation costs were higher per mile and per rider because it paid transportation staff for nonproductive time; and its plant operation costs were 34 percent higher per student because its schools operated at only 73 percent of capacity. Despite these higher costs, the District was able to spend $142 more per student in the classroom than comparable districts because it had more available resources.

Lake Havasu Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 6 Jul 2010 14:30:00 -0700

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

Ash Fork Joint Unified School District 12-Month Performance Audit Followup

webmaster@azauditor.gov — Tue, 6 Jul 2010 14:30:00 -0700

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

Union Elementary School District State Board of Education Letter and Marginal Compliance Letter

webmaster@azauditor.gov — Fri, 2 Jul 2010 16:30:00 -0700

Two letters for Union Elementary School District were issued. One letter notifies the State Board of Education that Union Elementary School District has complied with the Uniform System of Financial Records (USFR) (May 2010). The other letter notifies the District's Governing Board of its USFR marginal compliance.

Roosevelt Elementary School District - Audit Reports Received for FY 2009

webmaster@azauditor.gov — Fri, 2 Jul 2010 16:30:00 -0700

This letter notifies the District that we have received their financial audit reports and USFR Compliance Questionnaire for the year ended June 30, 2009 as required by the USFR and state law (June 2010).

Miami Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Thu, 1 Jul 2010 13:00:00 -0700

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

Gilbert Unified School District 18-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 30 Jun 2010 08:00:00 -0700

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

Higley Unified School District English Language Learner programs, costs, and funding

webmaster@azauditor.gov — Wed, 30 Jun 2010 08:00:00 -0700

The Office of the Auditor General has conducted a review of the Higley USD’s Structured English Immersion and Compensatory Instruction budget requests pursuant to A.R.S. §15-756.12. Auditors reviewed these budget requests to determine whether district records supported them. In accordance with statute, Higley USD was selected for review because its SEI program was monitored by the Arizona Department of Education. The District is located in Maricopa County, about 30 miles southeast of Phoenix, and serves students in kindergarten through 12th grade. In fiscal year 2009, Higley USD identified 229 of its 9,161 students as English language learners.

Willcox Unified School District

webmaster@azauditor.gov — Wed, 30 Jun 2010 08:00:00 -0700

Willcox Unified School District’s student achievement is higher than peer districts’, and it generally operates efficiently with lower costs. However, the District needs to address four areas of concern: (1) the District cannot show that its buses are receiving required systematic, preventative maintenance such as brake inspections; (2) district errors resulted in $44,000 of overfunding in state transportation aid; (3) the District does not have adequate controls over its accounting system or its payroll processing, greatly increasing its risk of errors and fraud; and (4) the District likely supplanted Classroom Site Fund monies.

Bagdad Unified School District - Audit Reports Received for FY 2009

webmaster@azauditor.gov — Wed, 23 Jun 2010 11:00:00 -0700

Fiscal Year 2011 School District Annual Budget Forms

webmaster@azauditor.gov — Wed, 16 Jun 2010 11:00:00 -0700

Instructions and forms for completing the School District Annual Expenditure Budget. Once the file (SDBUD11.zip) has been downloaded, double click on it and extract the 5 Excel files and 5 Word files to C:\SDFORMS\.

Fiscal Year 2011 Charter School Annual Budget Forms

webmaster@azauditor.gov — Wed, 16 Jun 2010 11:00:00 -0700

These budget forms and work sheets are in MS Excel format for Arizona charter schools to use in preparing a budget. Once the file (CSBUD11.zip) has been downloaded, simply double click on the file and extract the 3 Excel files and 1 Word file to C:\CSFORMS\.

Clifton Elementary School District State Board of Education Letter

webmaster@azauditor.gov — Wed, 2 Jun 2010 10:30:00 -0700

This letter notifies the State Board of Education that Clifton Elementary School District has not complied with the Uniform System of Financial Records (USFR) (May 2010).

Continental Elementary School District State Board of Education Letter

webmaster@azauditor.gov — Wed, 2 Jun 2010 10:30:00 -0700

This letter notifies the State Board of Education that Continental Elementary School District has complied with the Uniform System of Financial Records (USFR) (May 2010).

Continental Elementary School District Compliance Review Report

webmaster@azauditor.gov — Wed, 2 Jun 2010 10:30:00 -0700

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

Pima Unified School District Audit Reports Received for FY 2009

webmaster@azauditor.gov — Wed, 2 Jun 2010 10:30:00 -0700

This letter notifies the District that it has submitted the annual financial statement audit report and the USFR Compliance Questionnaire for the year ended June 30, 2009 as required by the USFR and state law (May 2010).

Wickenburg Unified School District Compliance Review Report

webmaster@azauditor.gov — Wed, 2 Jun 2010 10:30:00 -0700

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

Phoenix Union High School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 26 May 2010 15:00:00 -0700

6 month performance audit followup of the Phoenix Union High School District.

Glendale Elementary School District 6-Month Performance Audit Followup

webmaster@azauditor.gov — Wed, 26 May 2010 15:00:00 -0700

6 month performance audit followup of the Glendale Elementary School District.

Fredonia-Moccasin Unified School District State Board of Education Letter

webmaster@azauditor.gov — Thu, 20 May 2010 14:00:00 -0700

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

Saddle Mountain Unified School District State Board of Education Letter

webmaster@azauditor.gov — Thu, 20 May 2010 14:00:00 -0700

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

Saddle Mountain Unified School District Compliance Review Report

webmaster@azauditor.gov — Thu, 20 May 2010 14:00:00 -0700

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

Ft. Thomas Unified School District Compliance Review Letter

webmaster@azauditor.gov — Thu, 20 May 2010 14:00:00 -0700

This letter found Ft. Thomas Unified School District to be in marginal compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) (May 2010).

Littleton Elementary School District Compliance Review Letter

webmaster@azauditor.gov — Thu, 20 May 2010 14:00:00 -0700

This letter found Littleton Elementary School District to be in marginal compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) (May 2010).

Superior Unified School District Audit Reports Received for FY 2009

webmaster@azauditor.gov — Thu, 20 May 2010 14:00:00 -0700

This letter notifies the District that it has submitted the audit reports and Uniform System of Financial Records Compliance Questionnaire for the year ended June 30, 2009 (May 2010).

Tucson Unified School District Compliance Review Letter

webmaster@azauditor.gov — Thu, 20 May 2010 14:00:00 -0700

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

Tonto Basin Elementary School District Audit Reports Not Received for FY 2009