Gilbert Unified School District Audit Report Highlights

Az Auditor General

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• Publié par: Novig
• Nombre de lectures: 14
• Langue: English

Extrait

Gilbert Unified
School District
REPORT
AdministrationHIGHLIGHTS
PERFORMANCE AUDIT
Subject Administrative costs are those associated
with directing and managing a schoolThe Gilbert Unified School
District area includes district’s responsibilities. At the district
parts of Gilbert, Chandler, level, they are primarily associated with
and Mesa. In FY 2007, the governing board, superintendent’s
the District served 35,850
office, business office, and supportstudents in pre-
services. At the school level, these costskindergarten through 12th
grade attending 26 are primarily associated with the District Offices.
Source: District Web site.elementary, 6 junior principal’s office.
highs, 4 high schools, and
3 academies. The lower administrative costs areGilbert USD’s FY 2007 administrative
primarily due to having fewerOur Conclusion costs were 15 percent lower than the
administrative positions, particularlycomparable districts’ average.
Gilbert USD’s assistant principals, at district schools.
administrative costs were
15 percent lower than the Administrative Cost Per Pupil Accounting system passwordaverage for comparable Fiscal Year 2007 controls needed—The systemdistricts, while plant
administrator initially establishes users’operation and $800
$669 maintenance costs were $700 passwords, but users are not required to
$541 $571 $560
$600 similar. However, its
$519 change them. This leaves the users’$498 $477
$500 transportation program accounts open to misuse and the
$400 costs were higher. The
District open to exploitation of its system$300 District generally spent
$200 and records.Proposition 301 monies
$100 appropriately, and its
$0 classroom dollar
Scos dale Deer Valley Chandler Peoria Paradise Gilbert Averagepercentage was higher
USD USD USD USD Valley USD USD
than the state and
national averages. Gilbert
USD has adjusted its
English Language Recommendation
Learner’s program to
address requirements. The District should establish policies that require users to change their password
upon initial logon, and periodically.
2008
December • 2008Student Transportation
In FY 2007, the District spent $2 million a cost of $372 per trip. In addition, the
more on transportation than it received in District failed to oversee its bus
state aid. Further, the District’s $3.70 cost contractors. As a result, two vendors
per mile was about 7 percent more than overbilled the District 56 percent of the
the comparable districts’ average. time, for total overbillings of at least
$10,000.
Transportation Cost Per Mile
Lack of performance measures—Fiscal Year 2007
The District also did not establish and
$4.50 monitor performance measures to help$3.89 $3.70
$4.00
$3.46 $3.43 $3.19 $3.21 $3.44 manage its transportation program.$3.50
$3.00 Measures such as cost per mile, cost per
$2.50 rider, and bus capacity utilization can help
$2.00
$1.50 evaluate efficiency and identify cost
$1.00 savings.
$0.50
$0.00
Chandler Gilbert Peoria Deer Scos dale Paradise Average Oil testing can improve
USD USD USD Valley USD Valley efficiency—The District’s practice ofUSD USD
testing oil samples from about half of its
buses results in cost savings by allowingInefficient Routes—One reason for oil changes at 7,500 to 10,000 rather than
the higher cost was inefficient bus routes. every 5,000 miles. Because oil testing
A typical efficient bus route uses 75 costs are low ($6.50 per oil sample) and
percent or more capacity. On average, there is the potential for cost savings,
Gilbert USD buses averaged 56 percent other school districts should explore the
of capacity. feasibility of implementing this practice.
Outsourced transportation—Also,
partly because of its inefficient routes, the
District was unable to meet all of its
transportation needs. Instead, it had to
contract for bus services for field trips at a
cost of $475 per trip and athletic events at
Recommendations
The District should:
 Review and modify bus routes to increase efficiency.
 Review transportation vendor invoices to ensure they conform to contract terms.
 Establish and monitor performance measures such as cost per mile, cost per rider,
and bus capacity use.
page2Plant Operation and Maintenance
Plant operation and maintenance costs
Plant Cost Per Square Footinclude salaries, benefits, and other costs
Fiscal Year 2007for heating and cooling, equipment repair,
grounds keeping, and security. $6.57
$7.00
$6.21 $5.96 $5.89 $5.67 $5.92
$6.00
$5.17 Gilbert’s plant operation and maintenance $5.00
costs per pupil and per square foot were $4.00
$3.00 similar to the average for comparable
$2.00 districts. The District has developed and
$1.00 partially implemented an energy
$0.00 conservation program, and its
Scos dale Chandler Peoria Gilbert Deer Valley Paradise Averagepreventative maintenance program and
USD USD USD USD USD Valley USD
centralized plant facility have also helped
keep costs down.
Proposition 301 Monies
Proposition 301 monies are special tax In FY 2007, eligible employees earned
monies designated for teachers’ base $856 in base pay, up to $1,832 in
pay increases, performance pay, and performance pay, and about $1,679 in
certain menu options such as reducing menu option monies. However, a sample
classroom size, providing dropout of employees’ pay records revealed that
prevention programs, and additional pay 43 percent had insufficient documentation
increases. to demonstrate they had earned all of
their performance pay.
Recommendation
The District should retain documentation to show that Proposition 301 monies were
spent according to the District’s plan.
page3Classroom Dollars
Gilbert USD had a higher classroom dollar The District spent less because, unlike
percentage—62.1 percent—than the state some of the comparable districts, it did
and national averages. However, the not participate in the career ladder
District actually spent fewer dollars per program, or receive desegregation or K-3
student in the classroom. This is because budget override monies.
the District had lower total spending per
pupil ($6,362) than the averages of the Fewer instructional support
comparable districts ($6,878), the State, staff—Gilbert spent 53 percent less on
($7,382) and the nation ($8,702). instructional support than the comparable
districts, in part because it employed
fewer librarians.
English Language Learner (ELL) Programs
English language learners are students For the FY 2009 school year, the District
TTOO OOBBTTAAIINN whose native language is not English and made adjustments in its ELL program to
MORE INFORMATION who are not currently able to perform address state requirements adopted in
ordinary classroom work in English. They September 2007. It now includes four
A copy of the full report are identified through state-adopted tests hours of English language developmentcan be obtained by calling
that districts are required to administer to daily, provided by qualified teachers.(602) 553-00333 students whose primary language at ELL costs and funding—For FYhome is other than English. Former ELL
2007, the District received about $550,000students must have their English
in ELL-related funding, but it recordedproficiency retested every 2 years. About 3
or by visiting spending of about $2.5 million. However,percent (726) of Gilbert USD students are
our Web site at: this inappropriately includedELL.
www.azauditor.gov nonincremental costs. Beginning in FY
District’s ELL program—In FY 2007, 2007, Districts are required to identify andContact person for
the District offered English language record the incremental costs for ELL,this report:
instruction in 3-hour blocks to its ELL which are costs in addition to the normalAnn Orrico
students. costs of educating English-proficient
students.
Recommendation
The District should separately account for the incremental portion of its ELL costs.
REPORT
Gilbert Unified School HIGHLIGHTS
PERFORMANCE AUDITDistrict
December 2008
page 4