Auditor General Comment to District Response

AUDITOR GENERAL COMMENTSTO DISTRICT RESPONSEBased on discussions with the District during the audit and at the draft report meetingas well as follow-up research, the following auditor comments are provided toaddress certain district responses to the report recommendations.Chapter 1, AdministrationClassification of Network Assistants and Technician—According to theDistrict’s job descriptions for its Network Assistants and Network Technician, thegoals for both positions are to provide support for the District’s computers andrelated systems. Further, as recently as September 2003, the District’s Director ofBusiness Services described these positions as working with student computers,instructional software, and the Internet. According to the Uniform Chart of Accountsfor school districts, employees performing these duties should be classified asadministrative. Further, the Fair Labor Standards Act (FLSA) is a federal lawgoverning wage and hour standards, not accounting. Therefore, as reported, theDistrict had 37 administrative positions in fiscal year 2002. Chapter 4, Plant Operation and MaintenanceRepair and Maintenance Costs—As the report describes, Agua Fria’s highPlant Operation and Maintenance costs were not attributed to electricity, but to itshigher repair and maintenance costs. When auditors properly reclassified costsbased on the Uniform Chart of Accounts for school districts, the District’s repair andmaintenance costs totaled $238,133, or more ...