Alhambra ESD Performance Audit Report

Az Auditor General

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A REPORT
TO THE
ARIZONA LEGISLATURE
Division of School Audits
Performance Audit
Alhambra Elementary
School District
July • 2010
Report No. 10-10
Debra K. Davenport
Auditor GeneralThe Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five senators
and five representatives. Her mission is to provide independent and impartial information and specific recommendations to
improve the operations of state and local government entities. To this end, she provides financial audits and accounting services
to the State and political subdivisions, investigates possible misuse of public monies, and conducts performance audits of
school districts, state agencies, and the programs they administer.
The Joint Legislative Audit Committee
Representative Judy Burges, Chair Senator Thayer Verschoor, Vice ChairTom Boone Senator John Huppenthal
Representative Cloves Campbell, Jr.Richard MirandaRich Crandall Senator Rebecca RiosKyrsten SinemaBob Burns (ex-officio)
Representative Kirk Adams (ex-officio)
Audit Staff
Ross Ehrick, Director
Ann Orrico, Manager and Contact Person
Jennie Snedecor, Team Leader
Estella Arredondo
Melissa Redding
David Winans
Copies of the Auditor General’s reports are free.
You may request them by contacting us at:
Office of the Auditor General
2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • [phone]
Additionally, many of our reports can be found in electronic format at:
www.azauditor.gov
STATE OF ARIZONA
DEBRA K. DAVENPORT, CPA OFFICE OF THE MELANIE M. CHESNEY
AUDITOR GENERAL DEPUTY AUDITOR GENERAL
AUDITOR GENERAL

July 29, 2010


Members of the Arizona Legislature

The Honorable Janice K. Brewer, Governor

Governing Board
Alhambra Elementary School District

Dr. Karen Williams, Superintendent
Alhambra Elementary School District

Transmitted herewith is a report of the Auditor General, A Performance Audit of the Alhambra
Elementary School District, conducted pursuant to A.R.S. §41-1279.03. I am also transmitting
within this report a copy of the Report Highlights for this audit to provide a quick summary
for your convenience.

As outlined in its response, the District agrees with all of the findings and recommendations.

My staff and I will be pleased to discuss or clarify items in the report.

This report will be released to the public on July 30, 2010.


Sincerely,



Debbie Davenport
Auditor General


th
2910 NORTH 44 STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • [phone] • FAX [phone]
Alhambra
Elementary School
District
Slightly higher student achievement and generally efficientREPORT
operationsHIGHLIGHTS
PERFORMANCE AUDIT
Student achievement slightly higher than because some students did not
Our Conclusion peers’—In fiscal year 2009, Alhambra ESD demonstrate sufficient academic
students’ AIMS scores were lower than progress.Alhambra Elementary
School District’s student state averages but slightly higher than the
achievement is slightly District operates efficiently overall wiitthhpeer districts’. Twelve of the District’s 15
higher than that of its generally lower costs—The Districtschools met “Adequate Yearly Progress” for
peers, and it operates spent a similar amount as peer districts’the federal No Child Left Behind Actefficiently overall, with
in the classroom, and significantly less(NLCB), while three schools did notmost costs lower than
per pupil for administration,the peer districts’. The
Percentage of Students who Met orDistrict’s administrative transportation, and plant operations.
costs were 23 percent However, the District’s food service costsExceeded State Standards (AIMS)
lower because it were much higher.Fiscal Year 2009employed fewer staff
100%and its electricity costs Expenditures by Function
were 25 percent lower 80% Fiscal Year 2009partly because of its
60%
energy conservation
Peer
40%program that holds
Alhambra Group
schools accountable for 20% Per Pupil ESD Average
energy usage. However, Administration $544 $705
0%the District needs to Transportation 230 272
Math Reading Wrin gaddress two areas of Plant operations 670 786
concern: (1) the District’s Alhambra ESD Peer Group State-wide Food Service 646 494
food service costs were
high mainly because it
employed significantly
more food service Energy conservation program lowers electricity costs
employees than the peer
districts; and (2) the Alhambra ESD’s fiscal year 2009 electricity individual schools to pay for energy
District may have used usage above the base level determinedcosts per square foot were 25 percentClassroom Site Fund
by the committee. The District alsolower than peer districts’.(CSF) dollars to supplant
installed new electricity meters andnon-CSF dollars that
were previously used for equipment to monitor energy usage. As aPer-SSquare-FFoot Electricity Costs
the classroom. result of these measures, district officialsFiscal Year 2009
stated that they saved over $250,000 in
Alhambra ESD $1.11
the first 18 months of operation, and theyPeer Group Average $1.48
expect to continue saving $250,000 to
$300,000 annually.One reason for this lower cost is the
District’s energy conservation program. In
Because of the potential for significant2002, Alhambra ESD formed a committee
cost savings, other districts shouldto study and analyze its schools’ energy2010 consider exploring the feasibility ofneeds after hours and on weekends and
implementing this practice.to develop an energy conservation
July • Report No. 10-10 program. The program includes an
accountability component that requiresHigh food service costs due to more employees
Alhambra ESD’s food service costs per pupil and per time equivalent (FTE) positions compared to the
meal were much higher than the peer districts’ peer districts’ average of only 79.
average costs. As a result of these high costs, the
We found that some peer districts lowered theirDistrict spent nearly $1.5 million more on the
food service costs by:program in fiscal year 2009 than the program
 Using a central kitchen;generated in revenues.
 Employing fewer managers/supervisors;
 Using disposable trays and utensils; and
Food Service Expenditures

 Purchasing rather than making baked goods.
Fiscal Year 2009
Alhambra Peer Group We also found that the peer districts were able to
ESD Average produce more meals per employee. If Alhambra
Cost per meal $2.79 $2.34 ESD’s employees each produced as many meals
Meals per FTE¹ 22,692 42,917 as the peer district employees, the District could
¹Full-time equivalent positions. potentially operate with about half of its current
staffing level.
Costs were high primarily because Alhambra ESD
Recommendation—The District should evaluateemployed significantly more food service employees
whether it can reduce staffing levels to producethan the peer districts’. The District employs 137 full-
cost savings.
The District may have supplanted using Classroom Site Fund (CSF) monies
In recent years, Alhambra ESD has shifted some of intended to assist teachers with the content and
its spending away from the classroom. Statute process of providing learning experiences for
requires that districts use CSF monies to supplement students such as that provided by or through
and not supplant—that is add to rather than librarians, teacher training, and curriculum
replace—other monies spent in the classroom. In development. However, the increase in instructional
2001, before it received CSF monies, the District support spending should not come at the expense
spent 60.8 percent of its operating dollars in the of classroom spending.
classroom. In fiscal year 2009, despite receiving over
$4.2 million in CSF monies earmarked primarily for RReeccoommmmeennddaattiioonn——The District should ensure that
the classroom, the District spent only 56.7 percent in CSF monies are used to supplement, and not
the classroom, 4.1 percentage points less than in supplant, other district monies.
2001. Had the District continued to direct its other
monies into the classroom at the same rate as in Maintenance of Effort and Actual Classroom
2001, the additional CSF monies would have boosted Dollar Percentages
the District’s classroom dollar percentage to 61.9 Fiscal Years 2001 through 2009
percent, resulting in an additional $5.5 million being 65.0
63.8 63.664.0spent in the classroom in fiscal year 2009 alone.
63.0
63.0
62.2
61.7 61.9 61.9 61.9
62.0
62.6 62.5 62.3
61.861.0District increased spending for instructional support 61.2 61.260.8
60.0services—The District’s reduction in classroom 59.4
59.0
spending is more than matched by its increased 58.0
57.0spending in instructional support services (ISS). The
56.756.0District’s ISS spending has increased by over 6
2001 2002 2003 2004 2005 2006 2007 2008 2009
percentage points since 2001. ISS activities are
Actual Classroom Dollar Percentage Maintenance of Effort
necessary and closely tied to the classroom. They are
A copy of the full report is available at: REPORT
www.azauditor.govAlhambra Elementary HIGHLIGHTSContact person: PERFO