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zzzzzzzChandler UnifiedSchool DistrictREPORTHIGHLIGHTSPERFORMANCE AUDIT Administrative CostsSubjectThe Chandler UnifiedSchool District is located Administrative costs are those associatedin southeast Maricopa with directing and managing a schoolCounty, including most district’s responsibilities. At the districtof the city of Chandler level, they are primarily associated withand parts of the town ofthe governing board, superintendent’sGilbert. In fiscal year (FY)office, business office, and support2006, the District hadChandler High School32 schools serving services. At the school level, these costs Photo taken by Auditor General staff.31,631 students in pre- are primarily associated with thekindergarten to 12th principal’s office.grade.Average costs—In FY 2006, Problems with p-cardOur Conclusion Chandler USD’s $500 per-pupil purchasesadministrative cost was similar to the Purchases in excess of limitsChandler USD’s $516 per-pupil average for comparable Inappropriate purchasesadministrative costs weredistricts. Its administrative staffing levels Lost discountssimilar to the comparablewere also similar. Higher prices paiddistricts’ average, and itsstudent transportationand plant costs were Credit card program notlower. More than adequately controlled—In FY 2004,$800,000 of PropositionChandler USD implemented a Cell phone policy not301 monies were notprocurement card (p-card) program tospent in accordance with enforced—The District also did ...
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