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 ARIZONA STATE LEGISLATURE

Forty-ninth Legislature – First Regular Session

SENATE EDUCATION ACCOUNTABILITY AND REFORM AND HOUSE OF

REPRESENTATIVES EDUCATION COMMITTEE OF REFERENCE

FOR THE SCHOOL DISTRICT PERFORMANCE AUDITS OF:

TEMPE UNION HIGH SCHOOL DISTRICT

APACHE JUNCTION UNIFIED SCHOOL DISTRICT

ASH FORK JOINT UNIFIED SCHOOL DISTRICT

LAKE HAVASU UNIFIED SCHOOL DISTRICT

ST. JOHNS UNIFIED SCHOOL DISTRICT

Minutes of Interim Meeting

Monday, November 2, 2009

House Hearing Room 1 -- 9:00 a.m.

Co-Chairman Crandall called the meeting to order at 9:10 a.m. and roll call was taken by the secretary.

Members Present

Senator Allen                                                                          Representative Crandall, Co-Chair

                                                                                                Representative Court

                                                                                                Representative Goodale         

                                                                                                Representative Meyer

                                                                                                Representative Waters

Members Absent

Senator Paton, Co-Chair

Senator Linda Gray

Senator Landrum Taylor

Senator Lopez

Tempe Union High School District

Vicki Hanson, Manager, Division of School Audits, Auditor General’s Office, reviewed the performance audit on the Tempe Union High School District (Attachment 1, pages 1-3).  She advised that the report was issued in September 2009 so follow-up work has not yet been conducted. 

Representative Meyer asked if a summary of consistent problems that surfaced across school districts and solutions to those problems will be provided to school districts not audited. 
Ms. Hanson responded that the audit reports can be accessed on the Auditor General’s website, and every time a report is issued, all superintendents and business managers of school districts in Arizona receive notification by email.  Follow-up reports are also available on the website.

When Representative Meyer indicated that there is no way to ensure that school district administrators review the reports, Representative Goodale remarked that she met with representatives of the Arizona School Boards Association (ASBA) where a discussion was held about how the findings of the audits provide an excellent training opportunity, so the ASBA may be contacting the Auditor General to see what can be done.  Ms. Hanson added that the
Auditor General’s Office previously conducted training at the ASBA on typical items found in audits and will continue to do so.

In response to Representative Waters, Ms. Hanson acknowledged that Proposition 301 monies can be used for purposes other than teachers’ salaries.  The performance audit focuses solely on the portion of 301 monies the school district intended to use for teacher salaries so payroll records were reviewed to see if the teachers actually received the intended increases.  A brief discussion followed concerning supplanting/supplementing 301 monies.

Steve Adolph, Superintendent, Tempe Union High School District, introduced
Diane Meulemans, Chief Financial Officer.  He stated that the performance audit showed examples of how well the school district is managed:

• Administrative costs are similar to other school districts and transportation costs were significantly lower with efficient operations. 
• The Plant Operations and Maintenance (O&M) budget is efficient with lower costs per square footage than comparable school districts.
• Proposition 301 monies are spent for purposes authorized by statute.
• In relation to O&M dollars, 58.2 percent was spent in the classroom, which is 2.9 percent higher than comparable district averages and more than 1 percent higher than the state average.  
• The school district spent more than $461 per student, which is more than comparable school districts.

He stated that the performance audit identified areas for improvement and corrective action to ensure that the district complies with state and federal regulations in accounting practices:

• Steps have been taken to ensure that cash receipts, cash handling and recordkeeping procedures are scrupulously followed.
• Meals are no longer paid for employees not on travel status.
• Monitoring of the use of fuel cards will continue.
• A process was implemented to ensure that bus preventative maintenance is performed and documented in order to meet/exceed state-mandated standards.
• Methods will continue to be explored for the Transportation Department to be even more efficient and a process was implemented to document mileage numbers.
• Efforts were undertaken to utilize campuses efficiently, including expansion of alternative education programs, international baccalaureate programs at Tempe High School, the Marcos de Niza Business Academy working in conjunction with Arizona State University (ASU), the Peggy Payne Academy for Gifted Students at McClintock High School and initiation of a community education program to include summer math, science and finance academies. These programs resulted in an increase of over
  350 students in the district.
• There are plans to make modifications in the stated goal of 301 monies this year; however, certified staff who participated in achieving the performance goal did an exceptional job as evidenced by the fact that over 80 percent of the students met or exceeded state standards on the Arizona’s Instrument to Measure Standards (AIMS) test.
• The district complied with the requirement to ensure that 301 monies are used to supplement rather than supplant other monies; however, the recommended adjustments to the Classroom Site Fund were made.
• Additional steps were implemented to ensure that all accounting transactions are classified in accordance with the Uniform Chart of Accounts.
• Work is underway with the Office of Language Acquisition Services to ensure that the Structured English Immersion program is in compliance with Arizona Department of Education (ADE) guidelines.
• Measures are in place to ensure that the number of English Language Learners (ELL) students is accurately reported and the incremental portion of ELL costs are properly accounted for as required by ADE.

Mr. Adolph cited accomplishments of the Tempe Unified High School District: 

• This year there are 38 national merit semifinalists.  The district led the state in the number of national merit scholarship recipients over the last five years.  Every year the graduating class exceeds the year before in the amount of scholarship dollars received. The graduating class of 2009 was awarded just under $50 million in scholarships. 
• Students have been national competition winners in the We the People competition and speak and debate, and national chess and DECA winners.
• Expanded alternative programs are available to students, including career and technical education programs, and the International Baccalaureate World School program at Tempe High School.
• AIMS, Scholastic Aptitude Test (SAT) and American College Test (ACT) scores far exceed the state average.

In response to a question, Mr. Adolph stated that part of the problem in relation to space allocation is that hallway space is actually counted as space in some of the older schools.  Two of the southern schools, Mountain Pointe High School and Desert Vista High School, are at capacity.  Corona del Sol High School is not currently at capacity so some work will be done on enrollment.  The population has moved further south which is the reason for the International Baccalaureate World School program at Tempe High School, the Peggy Pann Academy for Gifted Students at McClintock High School and the partnership with ASU at Marcos de Niza.  Tempe High School’s population in the last five years went from just below 1,200 students to in excess of 1,500 students this year.

Representative Waters suggested that actual classroom space would be a better judge of capacity.

In response to questions, Mr. Adolph indicated that there is seat space in the district, especially in the northern schools.  Tempe High School should hold 1,900 to 2,000 students, but there are only 1,500.  The district looked at closing portions of schools, but chose to try to increase enrollment by having the specialized programs.  Closing one of the schools would be an absolute last resort.  He believes Tempe High School can be filled to capacity with the increased programs.

Mr. Adolph advised that the district considers the AIMS assessment to be a bare minimum standard.  While he is proud that 80 percent of the students are passing, 100 percent should pass.  One of the biggest issues in the district is the fact that a much lower than acceptable percentage of students take the Preliminary Scholastic Aptitude Test (PSAT), SAT and ACT exams.  All students should have the opportunity to go to college based on their ability so there is a big push in the district to increase the number of students who choose to take those exams.

Co-Chairman Crandall asked Mr. Adolph to keep the Education Committee updated on efforts to improve college test taking in order to share with school districts across the state.

Senator Allen noted that many teachers complain about using their own money to buy supplies for the classroom and asked if 301 monies or the dollars spent per student ($461) are used for that purpose.  Mr. Adolph replied that additional supplies have not been purchased with
301 monies or the $461.  The O&M supply budget was reduced five or six years ago and never returned to that level, and it was reduced significantly again this year.  Concerns about teachers buying supplies out of their own pocket are legitimate, and it also probably occurs in his district. 

Apache Junction Unified School District

Mike Quinlan, Manager, Division of School Audits, Auditor General’s Office, reviewed the performance audit and six-month follow-up report on the Apache Junction Unified School District (Attachment 1, pages 3-6).

Jim Lockwood, Associate Superintendent, Apache Junction Unified School District, introduced Dr. Chad Wilson, Superintendent.  He thanked the Auditor General’s Office and Mr. Quinlan, noting that the audit coincided with some items that were being dealt with in the district.  The district has been declining for about three years and it is phasing out an O&M override, as well as dealing with state budget cuts.  The main function is to make sure the district provides the best possible educational environment for the students.  He related the following information: 

• Regarding administrative costs, since some administrators were retiring, duties were reorganized.  Some positions were eliminated in the administrative area and support areas such as custodial maintenance and grounds.  That was possible by converting to desert landscaping at two schools in a way that creates a learning environment for the children.  Custodial costs are a challenge with concerns about illnesses. The district wants to provide a safe environment for the children so monitoring is underway, and so far, the changes seem to be working well.
• In regard to utilities and the intergovernmental agreement (IGA) with the City of Apache Junction, there was a barren strip of desert between the middle and high schools, which now has a community pool that the swim team uses, tennis courts and a number of fields that are utilized for athletics.  The City is also experiencing budget problems so some of the grassy areas were reduced and the City agreed to pay some chemical costs for the pool.  Also, a portion of the district is on a well, so well water is being used to irrigate in some areas as opposed to City water.
• Regarding the statement that the district overpaid Proposition 301 monies, an estimate was done earlier in the year of teachers on that particular plan, which included more than originally anticipated so when the cost transfer was made, too many teachers were included.  That was corrected and the same was done in regard to health care.  The district is managing 301 monies as effectively as possible.

Chairman Crandall stated that the district has had some struggles as far as turnover and failed overrides, but he is very pleased with the direction in which it is heading.

Ash Fork Joint Unified School District

Ann Orrico, Manager, Division of School Audits, Auditor General’s Office, reviewed the performance audit on the Ash Fork Joint Unified School District (Attachment 1, pages 6-9), noting that the report was issued in May 2009 so follow-up work has not yet been conducted.  In response to a question, she indicated that she does not know the cost to conduct the audits of
Ash Fork and Tempe Union, but a much smaller team went to Ash Fork.

Debbie Davenport, Auditor General, advised that smaller districts are typically budgeted about 2,800 hours, which is about an $180,000 audit.  Larger districts are higher at 3,200 hours, which would be somewhat over $200,000.  Much base work is done no matter the size of the audit.  A memo regarding estimated costs to audit each Arizona school district every five years was provided to the Members (Attachment 2).

Dave Perey, Superintendent/Principal, Ash Fork Joint Unified School District, advised that the joint district designation is due to the district’s location in two counties, Coconino and Yuma.  He has been at the district since July 1, 2009 and he is not sure if the district disputed any of the findings of the Auditor General.  There were some issues at that time and he has been working on those, with the budget being number one, and the fact that there was board turnover.  He conveyed the following:

• Reductions were made in administrative staff (from superintendent, assistant superintendent and principal to him covering all three positions) and training was provided to custodial staff so more of the work is done in-house.  The business manager was working with a consultant firm, which is no longer done.  Also, the Information Technology (IT) director’s hours were reduced.
• Issues with credit card policies were resolved.
• Inadequate controls over the accounting system were resolved.  All transactions are reviewed and approved prior to completion and there are also password controls.
• Additional compensation for employee contracts has been addressed.
• Staffing levels were reduced in transportation.
• Practices were put into place so the heating and cooling controls are adjusted properly when the building is populated and when it is empty.  Faculty and staff are educated about energy efficient behavior.
• Proposition 301 monies for the fall were postponed because of documentation to make sure teachers are paid for performance.
• The ELL program now complies with statutory requirements.

In response to questions, Mr. Perey related that the tax rate was reduced due to the staff reductions and decrease in district expenditures.  The district decided to make improvements on the athletic fields, which cost about $600,000 per year and will be paid off in about two payments.  When that is done, the tax rate should decrease by a significant amount.  Much of the cost in the budget is the result of those facility improvements, which were possible through the small schools adjustment. 

In response to further questions, he indicated that the average class size is 25 students.  He does not know the name of the firm that performs the district’s annual financial audit, but the fee is $17,000.

Co-Chairman Crandall commented that the performance audits are performed according to items chosen by the House and Senate, but at a cost of $180,000 compared to $17,000 for financial audits by independent Certified Public Accountant (CPA) audit firms.  He wondered if the
Auditor General has the technology to operate like a CPA firm.  He said he will probably mention this in the Joint Legislative Audit Committee meeting and raise the possibility of decreasing requirements for the audits.  He added that the financial audit for the Mesa School District cost $45,000, which he considered high. 

Ms. Davenport responded that a financial statement audit does not include recommendations for savings, efficiency and effectiveness in meeting the mission like the performance audits.  Financial audits done by the Financial Audit Division of the Auditor General’s Office are comparable in cost to those done by CPA firms, but those audits have different objectives and procedures.  The Office is always looking for ways to keep costs down and utilizes technology, which could be improved with more funding; however, the current group of auditors is very technology savvy.

Co-Chairman Crandall opined that spending $180,000 for the performance audit of Ash Fork is not sustainable.  He would be willing to put out a Request for Proposal (RFP) for extra funding for financial auditors already on site to also conduct the performance piece.  Ash Fork could have hired four teachers with the amount of money spent on the performance audit.

Representative Meyer stated that the argument could also be made that the dollars were well spent because of the savings to taxpayers in that community.

Ms. Davenport added that of the 16 school districts reviewed in the course of the three Committee of Reference (COR) hearings, only eight had at least one follow-up.  If the average savings in those eight school districts in just six months is about $510,000, compared to the cost of the audits, there is an advantage that is not seen in financial statement audits.

Chairman Crandall stated that there is a ratio of declining marginal value at some point.  He asked if there is a way to structure the audit work so the cost is $100,000 and $450,000 is saved.  He wondered what requirements can be taken away that may not lead to the highest value.

Representative Meyer stated that it is okay to be technologically savvy, but he is not sure all school districts can afford to update technology to meet the Auditor General’s needs.  The question is how to use what the auditors are finding to encourage other school districts to make changes.

Lake Havasu Unified School District

Vicki Hanson, Manager, Division of School Audits, Auditor General’s Office, gave a presentation on the performance audit and follow-up report on the Lake Havasu Unified School District (Attachment 1, pages 9-11). 

Gail Malay, Superintendent, Lake Havasu Unified School District, introduced Missy Wood, Director, Business Services.  She said the district believes in fiscal responsibility and always welcomes a chance to improve.  As the report stated, the district does have lower per pupil spending; $311 less than comparable districts and $784 less than the state average. 

Missy Wood, Director, Business Services, Lake Havasu Unified School District, thanked the team and Ms. Hanson, who were very helpful, and made the following comments:

• For administrative costs, the district eliminated one of the directors several years ago and did not replace that person so everyone took on more duties.  The district also allowed people to retire and hired those people back, which is a double-edged sword because replacing those people at the salary they are paid could probably not be done.  Although the district is saving money now, it could be problematic at a later time.  The district released one principal this year and moved an assistant principal at the high school to the alternate school. 
• At the time of the audit in 2006-2007, the district was looking at the computer consortium it belonged to and, unfortunately, when the district was going out for this particular product there were a number of individuals in Mohave County that were participating who chose to leave for another group.  The district looked at what it would cost to bring people on board, but determined that it would create dissension because other people would not be making as much money, and for that type of expertise, what the district would have to pay was almost what is paid considering retirement, etc., so the skills needed worked out at about the same cost.  Also, the district had a contract with Xerox for copiers, but as time went on and different programs were added, the machines often broke down.  Later, the contract was renegotiated; the machine can handle a lot more and is working much better.
• Gas cards were used by different departments like maintenance and transportation.  Individuals matched the receipts, but the accounts payable person was not correlating the information.  That person is no longer in the department and everything is working well.
• The district has a cell phone policy, but the file could not be located when the auditors were at the district, so everybody re-signed the policy.
• Locking computer server rooms and temperatures is difficult because servers were placed throughout the buildings at convenient spots, sometimes just putting in a wire with a gate.  The architect and engineering groups looked at this issue and some of the responses were expensive.  Much of it will probably be done when the district is able, but rooms that should be locked are locked.
• A disaster recovery plan for IT was implemented.  One teacher walked away from her computer during the time of the audit and did not sign off, which can happen if someone has something else on their mind, but the district now has an education process which individuals sign that they understand, and hopefully, that will always be carried out.
• A beverage contract was implemented a number of years ago with Pepsi in which
  50 percent of the proceeds was given to the school, which she considered a donation.  Even though it may not be best practice, it is not prohibited in statute, but rather than be out of conformity, it is all going into the auxiliary accounts as of July 1, 2009.  Those funds are used for in-house training. 
• Regarding student transportation, the grade schools are within a mile so transportation is not needed and students at the high school usually drive or ride with someone.  There are two middle schools and open enrollment so students in the Thunderbolt area who wanted to go to Daytona were bused there and vice versa, which the board decided not to do anymore.  There are a lot of miles in the district and the same bus is used to take students to both middle schools.

Co-Chairman Crandall asked if parents would take children to school for perhaps $1 per mile. 
Ms. Wood stated that students are bused from the Daytona area to Nautilus (grade school) because most parents work or start earlier so that was not feasible.  There are seven special needs buses that are going constantly and driver time has to be watched because of all the places those children are taken.  The district will probably not have 50 or 75 percent ridership, but the routes have been improved.  Three buses can now be set aside, and through attrition the district lost two drivers and a part-time person so costs did decrease.  She continued her comments: 

• Driving records are now documented in employee files.
• As far as educating staff about Plant O&M, staff became involved enough to make suggestions on how to cut costs.  Much of the operation was streamlined through more efficient lighting, etc.  The district is currently considering a solar project for the high school, which could freeze what the district is paying for utilities now because there have been two increases in the last few years.  As far as being more efficient, the district is constantly aware and talked to staff about small refrigerators, etc.
• The district pays Proposition 301 payments three times per year, and a memo is sent to eligible staff prior to the payments about the amount.  The first year everyone was excited, but it was an addendum to a contract and the teachers were told what would be received based on the number of students, etc.  Unfortunately, the amount decreased five times during that year so the district was paying out every two weeks and decided not to do that again.  Last year the payment decreased three times, so what was filled out at the beginning and alluded to may not be the end result. 

Mrs. Goodale stated that this is a great community with some far expanses of populations and the transportation routes are very much impacted by going to Crystal Beach and Desert Hills schools.  She spent some time at the schools and attended meetings on budget issues and everyone was always welcoming and accommodating.  The school district is very visionary and she believes the financial issues will be taken care of, but academics will always be number one with the district.  She added that she is very proud of Lake Havasu.

St. Johns Unified School District

Ann Orrico, Manager, Division of School Audits, Auditor General’s Office, gave a presentation on the performance audit and 18-month follow-up report on the St. Johns Unified School District (Attachment 1, pages 12-14).  In response to a query, Ms. Orrico explained that once a district reports a certain number for mileage, the district receives funding for that according to the state funding formula for transportation.  If the mileage decreases in future years, the funding level remains the same.  The district decreased mileage by about 100,000 miles.

Representative Meyer noted that it would cost the district $57,000 to transport the children and asked if the district could do it or if the students are scattered.  Ms. Orrico answered that some of the students transported by parents are open enrollment students or live in a far-reaching area of the district so it is more efficient to pay the parents.  She said 58 of the 69 students are through an open enrollment policy from outside the district.

Larry Heap, Superintendent, St. Johns Unified School District, introduced Quinn Ashton, Business Manager, and provided the following information: 

• The district is about 35 miles east of ShowLow and has three schools; a primary K-3; a middle school K-8; and a high school 9-12. 
• The district has great students and teachers. 
• The elementary school was chosen as the Reading First school in the reading program this past year. 
• The school received the Don F. Stowe Award through the Arizona Interscholastic Association and had five state championships last year.  The academic decathlon team competes with 1A through 3A and won that competition 22 years in a row. 

He said he is proud that the district corrected every finding.  The bottom line is what the district spends in the classroom, which is $400 more per pupil than comparable districts and $825 more per pupil compared to the state average.  He made the following points in response to the audit: 

• Regarding administrative costs being 14 percent higher, Quinn Ashton is the best Business Manager in Arizona, and the school district spent $12,000 to train him.
• For student transportation, the district was doing what ADE said but the
  Auditor General’s Office recommended a change.  ADE said the district had been doing it right so the district went back to the way it was done before. 
• For Plant O&M, the district in on the Salt River Project Plant, which brought a lot of employment to the area and built very nice school facilities.  The district has lower numbers of students.  He told the auditors he will ask if the board wants to consolidate into the high school building, which was built for 1,100 students, but the board did not want to place kindergarten students with high school students at one campus.
• For Proposition 301 monies, the bottom line is having a good Business Manager.  The districts waits until revenues are collected through the end of June, figures out how many employees are eligible, divides the revenues by the number of employees and sends the payments out, which has worked well.
• In 2007, the only finding on ELL is that when the program takes effect in 2009 the  guidelines need to be followed, which the district intended to do and did.

Mr. Heap added that the auditors do a great job, but an element of the team that is missing is someone who knows education well enough to conduct a preliminary audit and determine if there are any problems; if not, the auditors should move on to places where there are problems.

Senator Allen remarked that people must live in rural Arizona to understand what the school district is dealing with.  Many people live on 20 or 40 acres on dirt roads out in remote areas so utilizing parents to bring students to the bus stop is the only way to get the students to school on time.  Also, there is no tax base in the property tax so transportation dollars that are left over go to good use to fill in some gaps.  Mr. Heap noted that the district is fortunate that parents will drive students to the nearest bus stop, which saves a lot of wear and tear on the buses.

Representative Meyer asked about open enrollment students.  Mr. Heap explained that a community about 53 miles north sends many students to the district by choice.  Before he was superintendent the district began sending buses to that community, which continues today.  Many are Native American children who live a long distance from the nearest bus stop.

Quinn Ashton, Business Manager, St. Johns Unified School District, in response to a question, indicated that the students qualify to be transported under No Child Left Behind (NCLB) free-and-reduced lunch counts.  For open enrollment students, the district can take the bus, by statute, up to 25 miles outside the district.  Some of the students live another 25 miles beyond that in the middle of the reservation on dirt roads so parents take the students to the nearest bus stop to be driven to the district on a full bus.  There is some efficiency of routes taking place once the students get to the bus stop.

Co-Chairman Crandall asked if a failing district has an obligation under NCLB to subsidize transportation.  Mr. Ashton answered that he is not well versed on NCLB, but he heard that.  There was some discussion with the boundary district about providing some funding; however, it will not save state taxpayers any money.

Representative Meyer noted that an issue discussed in other hearings was how to deal with the transportation formula, which incentivizes districts to drive additional miles.  Because of the competition for students, districts in the city and rural areas are providing transportation outside their district to pick up children and establishing programs to bring children into their district.  There is no oversight of how transportation dollars are spent and taxpayers are paying the cost.  He suggested that the reason the district spends more per pupil is because extra transportation dollars are received that other districts do not receive.

Senator Allen noted that the Auditor General said the statute only allows mileage for one round trip per day and asked if the ADE agrees.  Mr. Ashton replied that he asked the County Attorney to submit an opinion to the Attorney General, and statute requires that if there is no response, the County Attorney’s opinion is used.  The Attorney General did not respond so the opinion from the County Attorney is that the school district can claim route miles all four ways, whether the student is in the vehicle or not.  ADE’s reason is that the district also has contracted bus carriers who probably do not turn off the mileage meter when there are no students on the bus.

Senator Allen noted that an item discussed during the 2009 Session, which will probably resurface next Session, is if a district pays parent miles the district will only be reimbursed for a certain amount.  The amount ended up at $1.10 per mile and she would like some feedback on that.

Co-Chairman Crandall stated that there are winners and losers under the transportation formula so opinions are welcome as the Members consider making changes.  Senator Allen related that the transportation funding formula is very complicated and should be redone.  School districts are just trying to do their job.

Mr. Heap stated that the district receives many Title I students, but in order to receive funds for those students, the other district has to agree.  He opined that the funds should follow the student.

Representative Meyer asked about capacity rates, noting that these are tough financial times and to run a school that is half full or less is a challenge.  A school was closed in his district, which saved over $1 million per year.  Mr. Heap said his point is well taken, adding that the district was fortunate enough to be able to install individual heating and cooling in each classroom several years ago so large sections of the schools are closed off, which has helped reduce costs tremendously.

Co-Chairman Crandall stated that the Members learned a lot from the three COR meetings.  He introduced Zach Tretton, the new Research Analyst for Education.  He indicated the need to meet as a group and discuss some of the issues raised.  He added that a better, less costly model needs to be found to perform school performance audits, as well as a review of what the Legislature is requiring in the performance audits.

Without objection, the meeting adjourned at 11:30 a.m.

                                                                        _______________________________

                                                                        Linda Taylor, Committee Secretary

                                                                        October 10, 2009

(Original minutes, attachments and audio on file in the Chief Clerk’s Office; video archives available at http://www.azleg.gov)

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COR - SENATE ED AND HOUSE ED

November 2, 2009

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