Gilbert Unified School District Audit Report Highlights

Gilbert UnifiedSchool DistrictREPORTAdministrationHIGHLIGHTSPERFORMANCE AUDITSubject Administrative costs are those associatedwith directing and managing a schoolThe Gilbert Unified SchoolDistrict area includes district’s responsibilities. At the districtparts of Gilbert, Chandler, level, they are primarily associated withand Mesa. In FY 2007, the governing board, superintendent’sthe District served 35,850office, business office, and supportstudents in pre-services. At the school level, these costskindergarten through 12thgrade attending 26 are primarily associated with the District Offices.Source: District Web site.elementary, 6 junior principal’s office.highs, 4 high schools, and3 academies. The lower administrative costs areGilbert USD’s FY 2007 administrativeprimarily due to having fewerOur Conclusion costs were 15 percent lower than theadministrative positions, particularlycomparable districts’ average. Gilbert USD’s assistant principals, at district schools.administrative costs were15 percent lower than the Administrative Cost Per Pupil Accounting system passwordaverage for comparable Fiscal Year 2007 controls needed—The systemdistricts, while plantadministrator initially establishes users’operation and $800 $669 maintenance costs were $700 passwords, but users are not required to$541 $571 $560 $600 similar. However, its$519 change them. This leaves the users’$498 $477 $500 transportation program accounts open to misuse and the$400 ...