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Arizona State and Local Government Documents Collection


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.

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Subject
Date Range
2001 2015


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 2011, Chino Valley Unified School District’s student achievement was similar to peer district and state averages, and its operational efficiencies were mixed with some costs higher and some costs lower than peer districts’ averages. The District’s per-pupil administrative costs were slightly higher than peer districts’ because the District employed more administrative positions per pupil. The District’s plant operations, food service, and transportation programs operated reasonably efficiently, with cost measures such as cost per square foot, cost per meal, and cost per mile that were similar to or lower than peer districts’ averages. However, the District needs to ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2013-06

In fiscal year 2012, Duncan Unified School District’s student achievement was similar to peer districts’, and the District operated efficiently overall. Although the District’s administrative costs per pupil were slightly higher than the peer districts’ average, the District has taken steps to reduce its costs by reducing its number of administrative positions. The District’s plant operations, food service, and transportation programs were efficient with lower costs per square foot, per meal, and per mile, respectively, than peer districts’ averages. However, the District needs to improve its purchasing and computer controls. The District also needs to accurately determine, and report to ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2014-08

In fiscal year 2011, Elfrida Elementary School District’s student AIMS scores for reading and writing were similar to the peer districts’ averages, and its math scores were lower. The District’s operational efficiencies compared favorably to peer district averages in most areas. All of the District’s nonclassroom areas operated with lower per pupil costs than peer districts’ averages and were reasonably efficient overall considering the District’s small size. However, the District’s transportation cost per mile was 59 percent higher than the peer districts’ average, partly because of slightly higher staffing levels. Providing transportation services cooperatively with neighboring districts could help bring ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2013-09

In fiscal year 2012, Fowler Elementary School District’s student achievement was slightly higher than the peer districts’ averages, and the District operated efficiently. The District’s administrative cost per pupil was similar to the peer districts’ average, and it employed proper accounting and computer controls. The District’s plant operations costs per pupil and per square foot were lower than the peer districts’ averages primarily because of lower energy costs. Additionally, the District’s food service cost per meal was lower than the peer districts’ average, and the program was self-sufficient, in part, because the District paid the vendor that ran its program ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2015-01

In fiscal year 2012, Isaac Elementary School District’s student achievement was similar to peer district averages, and the District’s operational efficiencies were mixed, with much higher administrative and plant operations costs than peer districts’ averages but lower food service costs. Between fiscal years 2007 and 2012, the District decreased its classroom spending while it increased nonclassroom spending, primarily for administration and plant operations. At the end of fiscal year 2011, the District closed two schools to reduce costs, but its administrative and plant operations costs remained high, partly because of higher staffing levels. The District’s transportation program operated efficient bus ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2015-02

In fiscal year 2012, Kayenta Unified School District’s student achievement was slightly higher than peer districts’, and the District’s efficiency in noninstructional areas was mixed, with some costs higher and some lower than peer districts’, on average. The District’s per pupil administrative costs were similar to peer districts’, on average, but the District needs to strengthen controls over its computer network and systems. The District’s plant operations costs were much higher partly because it provided employee housing and had some unique facilities that other districts typically do not have. However, the District also had excess space at its schools. To ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2015-05

In fiscal year 2011, Kingman Unified School District’s student achievement was similar to peer district averages, and it operated efficiently with lower costs than peer districts’, on average. The District operated its administration with lower per pupil costs because it employed fewer administrative staff per pupil than peer districts, on average. In addition, the District’s plant operations cost per square foot and food service cost per meal were lower than peer districts’ averages. The District’s transportation program cost per pupil was higher than the peer districts’ average, but the program was efficient, with lower per mile costs. However, the District ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2013-09

In fiscal year 2011, McNeal Elementary School District’s student AIMS scores were lower than or similar to peer districts’ averages. Although per pupil costs were high in some operational areas, the District was relatively efficient overall. McNeal ESD’s per pupil administrative costs were higher than the peer districts’ average, but only because the District served fewer students. The District’s food service program also had higher per pupil costs, but its cost per meal was similar to the peer districts’ average. However, the District subsidized its food service program with $23,000 that otherwise potentially could have been spent in the classroom. ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2013-12

In fiscal year 2012, Osborn Elementary School District’s student achievement was slightly higher than peer districts’, and the District’s efficiency in noninstructional areas was mixed, with some costs higher and some costs lower than peer districts’. The District’s administrative cost per pupil was slightly lower than the peer districts’ average, and its food service program operated efficiently with a lower cost per meal, on average. However, the District’s transportation program operated less efficiently, and although the District made some improvements to the program in fiscal year 2013, better oversight is still needed. Further, the District’s plant operations costs were much ...

Contributors
Arizona. Division of School Audits, Arizona. Office of the Auditor General, Arizona. Legislature
Created Date
2015-04