Arizona State and Local Government Documents Collection

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2001 2016

Transportation excise tax money is statutorily restricted to street and highway purposes or transportation projects. Gila County demonstrated that it spent excise tax monies during calendar years 2009 through 2013 to address traffic safety and congestion issues and deteriorating road conditions. Also, in January 2014, the County completed the Gila County Transportation Study, which identified the most critical future transportation infrastructure needs and recommended projects to address those needs. We also determined that the County spent its excise tax monies solely for street and highway purposes or transportation projects as required by Arizona Revised Statutes §28-6392(B), and implemented all but ...

Contributors
Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2014-06

The Arizona State Board of Dental Examiners issues licenses to dentists, dental hygienists, and dental consultants; certificates to dental assistants to perform x-rays and polish teeth, denturists to practice denture technology, and to licensed dental hygienists to administer local anesthesia and nitrous oxide analgesia; and sedation permits to licensed dentists. Although the Board ensured that applicants met all statutory and rule requirements before it issued a license or permit and issued licenses and permits within the prescribed time frames, it should strengthen its oversight of licensees’ compliance with continuing education requirements. In addition, the Board adequately investigated complaints, but should ...

Contributors
Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2014-07

In fiscal year 2011, Chinle Unified School District’s student achievement was similar to peer districts’ averages, and the District’s operational efficiency was mixed, with some costs higher and some costs lower than peer districts’ averages. The District’s per pupil administrative costs were much higher than peer districts’, and it lacked adequate controls over its vehicles, accounts payable processing, and computer systems. The District’s plant operations costs were also much higher than peer districts’ because the District maintained more building space per student, which was likely not needed since Chinle USD operated its schools far below their designed capacities. The District’s ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2014-06

In fiscal year 2012, Laveen Elementary School District’s student achievement was similar to peer districts’ averages, and the District operated efficiently overall with lower costs per pupil than peer districts’, on average, in all operational areas. Despite operating efficiently, Laveen ESD spent 21 percent, or $751, less per pupil in the classroom than peer districts, on average, because it received less funding primarily because it had a lower poverty rate and fewer special needs students. In fact, the District had nearly the lowest overall per pupil spending amount in the State. Although the District operated efficiently overall, it needs to ...

Contributors
Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2014-05

In fiscal year 2012, Clifton Unified School District’s student AIMS scores were lower than both its peer districts’ and state averages. The District’s instructional program needs improvement. For example, some students were not provided the statutorily required number of instructional hours, and one of its four teachers did not have a teaching certificate. The District’s operational efficiencies were mixed, with some costs higher and some costs lower than peer districts’. However, the District lacked proper oversight and adequate controls over nearly all of its operations. In particular, the District lacked basic administrative processes such as monitoring budgets and maintaining proper ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2014-04

In fiscal year 2013, the Department paid at least $14.6 million for transportation services for child protective services clients. However, the Department does not use performance measurement to manage and evaluate these services, including overseeing contracted transportation providers. The Department should develop and implement a performance measurement system to evaluate these services and ensure that this system provides the necessary data to evaluate the appropriateness and cost-effectiveness of contracting for these services. In addition, although the Department has implemented some procedures to help ensure proper payments to transportation providers for these services, additional steps would help address internal control deficiencies.

Contributors
Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2014-03

In November 2000, voters approved Proposition 301, which increased the State’s sales tax from 5 percent to 5.6 percent to provide additional money for educational programs. The enabling legislation for Proposition 301 requires the Auditor General to “. . . monitor school districts to determine the percentage of every dollar spent in the classroom by a school district.” This report presents our analysis of the percentage of dollars spent in the classroom for the most recently completed school year.

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2001/2015

In fiscal year 2013, Safford USD's student achievement was similar to peer districts', and the District operated efficiently overall with most costs lower than, or similar to, the peer districts' averages. The District's administrative cost per pupil was similar to the peer districts' average, and its plant operations and food service program operated efficiently. Further, despite a higher cost per rider, the District's transportation program was reasonably efficient. However, the District should strengthen controls over its computer network and systems.

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2015-09

In fiscal year 2012, Santa Cruz Valley USD's student achievement was similar to peer districts', and its operations were reasonably efficient overall despite having some higher costs than peer districts', on average. However, the District needs to improve its computer controls, pay its credit cards in full to avoid interest charges, and accurately report its costs.

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2015-09

In fiscal year 2012, Tolleson ESD's student achievement was similar to peer districts', and its operational efficiencies were mixed, with some costs higher and some costs lower than peer districts', on average. Specifically, the District's plant operations and food service program operated efficiently, but its administration and transportation program operated less efficiently with higher costs than peer districts' averages.

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2015-08

The State And Local Arizona Documents (SALAD) collection contains documents published by the State of Arizona, its Counties, incorporated Cities or Towns, or affiliated Councils of Government; documents produced under the auspices of a state or local agency, board, commission or department, including reports made to these units; and Salt River Project, a licensed municipality. ASU is a primary collector of state publications and makes a concerted effort to acquire and catalog most materials published by state and local governmental agencies.

The ASU Digital Repository provides access to digital SALAD publications, however the ASU Libraries’ non-digitized Arizona documents can be searched through the ASU Libraries Catalog and Library One Search. For additional assistance, Ask A Government Documents Librarian.

Publications issued by the Morrison Institute for Public Programs at Arizona State University are available in the ASU Digital Repository Morrison Institute for Public Policy - Publications Archive collection.