Balsz ESD Performance Audit Report
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A REPORTTO THEARIZONA LEGISLATUREDivision of School AuditsPerformance AuditBalsz Elementary School DistrictMarch • 2011Report No. 11-02Debra K. DavenportAuditor 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 CommitteeSenator Rick Murphy, Chair Representative Carl Seel, Vice ChairSenator Andy BiggsEric MeyerOlivia Cajero Bedford Representative Justin OlsonSenator Rich CrandallBob RobsonKyrsten SinemaAnna TovarSenator Russell Pearce (ex officio) Representative Kirk Adams (ex officio)Audit StaffRoss Ehrick, DirectorVicki Hanson, Manager and Contact PersonBriton Baxter, Team Leader Christine Medrano Jay Rasband Copies of the Auditor General’s reports are free.You may request them by contacting us at:Office of the Auditor General2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333Additionally, many of our reports can be found in electronic format at:www.azauditor.gov STATE OF ...

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A REPORT
TO THE
ARIZONA LEGISLATURE
Division of School Audits
Performance Audit
Balsz Elementary
School District
March • 2011
Report No. 11-02
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
Senator Rick Murphy, Chair Representative Carl Seel, Vice Chair
Senator Andy BiggsEric MeyerOlivia Cajero Bedford Representative Justin Olson
Senator Rich CrandallBob RobsonKyrsten SinemaAnna Tovar
Senator Russell Pearce (ex officio) Representative Kirk Adams (ex officio)
Audit Staff
Ross Ehrick, Director
Vicki Hanson, Manager and Contact Person
Briton Baxter, Team Leader
Christine Medrano
Jay Rasband
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 • (602) 553-0333
Additionally, many of our reports can be found in electronic format at:
www.azauditor.gov
STATE OF ARIZONA
OFFICE OF THE DEBRA K. DAVENPORT, CPA MELANIE M. CHESNEY
AUDITOR GENERAL DEPUTY AUDITOR GENERAL
AUDITOR GENERAL

March 21, 2011


Members of the Arizona Legislature

The Honorable Janice K. Brewer, Governor

Governing Board
Balsz Elementary School District

Dr. Jeffrey Smith, Superintendent
Balsz Elementary School District

Transmitted herewith is a report of the Auditor General, A Performance Audit of the Balsz
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 March 22, 2011.

Sincerely,



Debbie Davenport
Auditor General



th
2910 NORTH 44 STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553-0333 • FAX (602) 553-0051
Balsz Elementary
School District
Student achievement lower and costs higher than peer REPORT
districts’HIGHLIGHTS
PERFORMANCE AUDIT
In fiscal year 2009, Balsz ESD’s students’ The District spent more in the classroom
AIMS scores were lower than peer than peer districts, but it also spent more Our Conclusion
districts’ and state averages. In that fiscal in nearly every nonclassroom area as well.
Overall, in fiscal year 2009, year, three of the District’s five schools Its $856-per-pupil administrative costs
Balsz Elementary School failed to meet “Adequate Yearly Progress” were slightly higher than the peer districts’
District did not compare for the federal No Child Left Behind Act $813 average, and its plant operations favorably with peer
(NCLB) because of insufficient academic and transportation programs operated districts in student
progress. In fiscal year 2010, four of the achievement or inefficiently at costs that were much higher
operational efficiencies. District’s schools were in the required than peer districts’, on average. Although
The District’s student NCLB school improvement process the District’s $2.24 cost per meal was
achievement was lower monitored by the Arizona Department of similar to the peer districts’ $2.37 cost per than both the peer
Education. meal average, food service costs were 14 districts’ and state
percent higher per pupil than the peer averages. Additionally, its
Percentage of Students Who Met or operational costs were districts’ average because all Balsz ESD
higher than peer districts’, Exceeded State Standards (AIMS) students received free lunches under the
and its transportation and Fiscal Year 2009 National School Lunch Program, which
plant operations programs 90% increased the number of meals served.80%need better oversight. The
70%District should also
60% Expenditures by Functionstrengthen its performance 50%
Fiscal Year 2009pay plan, and ensure that 40%
30%salary increases from the
20% Peer
Classroom Site Fund are 10% Balsz Group paid only to eligible 0%
Per Pupil ESD Average Math Reading Writingemployees and paid in the
Administration $856 $813 correct amounts. Balsz ESD Peer Group State-wide
Plant operations 1,099 858
Food service 581 510
Transportation 269 254
Transportation program oversight inadequate
In fiscal year 2009, Balsz ESD’s $997-per- overcharged for athletic and field trips.
rider transportation costs were 36 percent
District not ensuring that buses are higher than the peer districts’ average,
being maintained—The vendor uses
and its $6.65-per-mile costs were 27 district buses and is responsible for
percent higher. Balsz contracted its maintaining them. However, the District
transportation program to a vendor; did not review maintenance records to
however, it failed to adequately review ensure that its buses were maintained
vendor invoices. according to state standards.
District not charged according to its District overstated mileage and riders
agreement—The District was charged an for state funding purposes—State 2011 incorrect rate for its daily routes, and transportation aid is based on mileage
neither the District nor the vendor could and the number of riders reported by a March • Report No. 11-02 explain why. Additionally, the District was school district. In its report to ADE, Balsz
overcharged for after-school late runs and ESD overstated its mileage by 37 percent and its Recommendations—The District should:
number of riders by almost 100 percent. However, • Work with its vendor to recover overpayments.
these overstatements did not affect the amount of • Ensure the vendor properly maintains the buses.
transportation aid received by the District because • Accurately calculate and report mileage and
the District had reported higher mileage in a prior riders for funding purposes.
year and the State’s transportation funding formula
increases funding for year-to-year increases but
does not decrease funding for year-to-year decreases.
Decision to outsource merits further review based on significantly higher
plant costs
Balsz ESD’s $1,099 plant cost per student was 28
Cost Per Square Footpercent higher than the peer districts’ average, and
Fiscal Years 2005 through 2009its cost per square foot increased 41 percent
$8.50between fiscal years 2005 and 2009. The largest
$8.00cost increase occurred in fiscal year 2007 when the
$7.50District began outsourcing its custodial,
$7.00maintenance, and grounds operations. The District
$6.50made this change without any cost analysis to
$6.00support outsourcing these services.
$5.50
Recommendation—The District should evaluate $5.00
2005 2006 2007 2008 2009whether to continue outsourcing its plant
Fiscal Year
operations.
Inadequate controls increased risk of errors and fraud
The District failed to maintain adequate controls Recommendations—The District should:
over its payroll processing and accounting system. • Implement proper controls over its payroll
Although no improper transactions were detected in processing to ensure adequate separation of
the samples auditors reviewed, these poor controls responsibilities.
exposed the District to increased risk. • Limit employees’ access to only those
accounting system functions needed to
perform their work.
Some Classroom Site Fund monies spent incorrectly, and performance pay
plan did not promote improved performance
In fiscal year 2009, the District paid $10,873 in Recommendations—The District should:
Classroom Site Fund (CSF) monies to teachers who • Ensure that only eligible employees receive
were on special assignment performing CSF monies.
administrative duties and, therefore, did not meet • Establish meaningful performance goals.
statutory requirements to receive CSF monies. In
another instance, at least eight teachers were either
over- or underpaid CSF monies.
Additionally, Balsz ESD’s performance goals were
too easily achieved, so the plan required little
“performance.”
A copy of the full report is available at: REPORT
www.azauditor.govBalsz Elementary HIGHLIGHTSContact person: PERFORMANCE AUDITSchool District Vicki Hanson (602) 553-0333 March 2011
Cost Per Square FootTABLE OF CONTENTS
District Overview 1
Student achievement lower than peer districts’ and state averages 1
District’s costs high, and better oversight needed 2
Finding 1: District did not sufficiently oversee costly transportation
program 3
Insufficient district oversight contributed to high costs 3
District overstated its route mileage and riders for state funding purposes 5
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