Balsz ESD District Response to Performance Audit Report

March 14, 2011 Debra K. Davenport, CPA Auditor General, State of Arizona Office of the Auditor General 2910 North 44th Street, Suite 410 Phoenix, Arizona 85018 RE: Balsz Elementary School District No. 31 Response to Performance Audit 2008-2009 Dear Ms. Davenport This letter is respectfully submitted for review and consideration, by the Office of the Auditor General, on measures taken by the Balsz Elementary School District No. 31 to comply with findings noted in your Performance Audit for fiscal year 2008-2009. The audit indicated four areas of concern: (1) insufficient oversight of transportation, (2) decision to outsource custodial, maintenance, and grounds operations and the lack of a cost analysis, (3) inadequate controls over the payroll/accounting systems and (4) incorrect Classroom Site Fund performance pay and achievement goals. As allowed by A.R.S.41-1279.03 the following is our response to the specific recommendations contained in the audit report. Although it was difficult to adequately respond to the findings in this report due to the time allowed we appreciate your team’s willingness to allow us more time if we wished. As you know the Balsz School District is not a large operation and as such we have limited personnel who can be dedicated to this purpose. We hope you will join us in celebrating all the areas that were examined and had no performance recommendations other than to continue the current satisfactory practice. ...