Balsz ESD Performance Audit Report Highlights
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Balsz ESD Performance Audit Report Highlights

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Learn all about the services we offer
2 Pages
English

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Balsz Elementary School DistrictStudent achievement lower and costs higher than peer REPORT districts’HIGHLIGHTSPERFORMANCE AUDITIn 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 Conclusiondistricts’ 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 ...

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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 HIGHLIGHTS
Contact person:
PERFORMANCE AUDITSchool District
Vicki Hanson (602) 553-0333 March 2011
Cost Per Square Foot