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Yucca Elementary School District—Theft and Misuse of Public Monies

Yucca Elementary School District—Theft and Misuse of Public Monies

Our investigation revealed that from November 2010 to January 2013, Shannon Cavalliere, former Yucca Elementary School District business manager, embezzled and misused $4,361 of public monies for her own benefit. On February 19, 2015, the Mohave County Grand Jury indicted Ms. Cavalliere on felony charges related to theft, misuse of public monies, and fraudulent schemes.

 

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Arizona School District Spending (Classroom Dollars) Fiscal Year 2014

Arizona School District Spending (Classroom Dollars) Fiscal Year 2014

Between fiscal years 2001 and 2014, Arizona’s total operational spending per pupil increased 41 percent. Despite this increase, per pupil spending in Arizona continued to trail the national average both in total and in the classroom. In fiscal year 2014, for the second consecutive year, Arizona districts spent 53.8 percent of available operating dollars on instruction—the lowest percentage since we began monitoring this in fiscal year 2001. The state-wide percentage decreased every year between fiscal years 2004 and 2013 before remaining flat in fiscal year 2014. At the same time, the percentages spent on administration, plant operations, food service, transportation, student support, and instruction support have all increased. Although factors outside a district’s control—such as district size, type, and location—can affect its efficiency, some districts operate efficiently and have lower costs despite these factors, while others do not. Finally, analysis of six measures found 57 of 208 districts had a moderate to high financial stress level.

 

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State Page (102k)

District Pages

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Glendale Union High School District—Theft and Misuse of Public Monies

Glendale Union High School District—Theft and Misuse of Public Monies

Our investigation revealed that from November 2008 to April 2010, Shannon May, former bookstore manager for Independence High School, embezzled and misused $70,382 of public monies that should have benefited students. On February 18, 2015, the Arizona State Grand Jury indicted Ms. May on felony charges related to theft, misuse of public monies, fraudulent schemes, and forgery.

 

Full Report (158k)

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Isaac Elementary School District

Isaac Elementary School District

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 routes but had much higher costs per mile and per rider than peer districts’, partly because it operated a smaller program but also because it offered more generous benefits. Finally, the District lacked adequate controls over user access to its computer network and systems.

 

Report Highlights (168k)

Full Report (2.05MB)

District Response (1.53MB)

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Fowler Elementary School District

Fowler Elementary School District

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 lower administrative and management fees than peer districts’, on average. Further, the District’s transportation program was efficient, with lower costs per mile and per rider and efficient bus routes. However, the District did not accurately report its number of riders transported, which resulted in substantial overfunding for fiscal years 2011 through 2014.

 

Report Highlights (150k)

Full Report (515k)

District Response (74k)

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 Recent Updates

03-04-15:

State of Arizona Statement of Federal Land Payment (October 1, 2013 through September 30, 2014)

 

03-03-15:

Cochise County June 30, 2014, Expenditure Limitation; Financial Statement and Single Audit Highlights; and Single Audit Report

Fountain Hills USD 24-Month Performance Audit Followup

Laveen ESD 6-Month Performance Audit Followup

Yucca ESD Theft and Misuse of Public Monies Special Investigation

 

02-27-15:

Arizona School District Spending Fiscal Year 2014 Special Study

 

02-24-15:

Santa Cruz County Provisional Community College District June 30, 2014, Expenditure Limitation Report and Financial Statements and Report on Internal Control and Compliance with Highlights

 

02-23-15:

Glendale UHSD Theft and Misuse of Public Monies Special Investigation

Isaac ESD Performance Audit Report

 

02-19-15:

Pinal County Community College District June 30, 2014, Single Audit Report, and Financial and Single Audit Highlights

 

02-17-15:

Navajo County June 30, 2014, Report on Internal Control and Compliance

 

02-13-15:

Mohave County Community College District June 30, 2014, Single Audit Report, and Financial and Single Audit Highlights

 

02-12-15:

Addition of Fiscal Year 2015 Reporting Guidelines for Counties, Community Colleges, and School Districts

 

02-11-15:

Maricopa County June 30, 2014, Report on Internal Control and Compliance

 

02-06-15:

Yavapai County June 30, 2014, Report on Internal Control and Compliance

Yuma County June 30, 2014, Expenditure Limitation Report

 

02-04-15:

Cochise County Community College District June 30, 2014, Single Audit Report, and Financial and Single Audit Highlights

 

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