Lake Havasu USD Performance Audit Highlights

Lake Havasu UnifiedSchool DistrictREPORTHIGHLIGHTS AdministrationPERFORMANCE AUDITSubjectThe Lake Havasu UnifiedSchool District is locatedin Lake Havasu City inMohave County. In FY2007, the District served6,317 students in pre-kindergarten through Thunderbolt Middle School.12th grade at its 9 Source: Photo courtesy of the Lake Havasu Unified School District.schools.computerized accounting system whileLake Havasu USD’s administrative costsOur Conclusion the comparable districts handle thesewere slightly higher in FY 2007 than theduties in-house. Similarly, the DistrictLake Havasu USD’s comparable districts’ average.administrative costs were spends 11 times more per student forslightly higher than outside printing and binding than thecomparable districts’, Administrative Cost Per Pupil comparable districts.and its transportation Fiscal Year 2007costs per rider wereCredit cards and cell phones—$800substantially higher.$749 $703 $673 $652 $700However, plant operation $640 The District did not adequately review$596 $573 $600and maintenance costs credit card purchases and require$500were 11 percent lower receipts. The District also did not have a$400and the District’s formal policy or require signed user$300percentage of dollars$200 agreements for the use of cell phones.spent in the classroom$100was above the state$0average. The District’s Sensitive information—DistrictSierra Cave Lake Flowing Nogales Presco AverageVista USD Creek USD ...