Toltec Elementary School District Performance Audit Report Highlights

Toltec ElementarySchool DistrictREPORTAdministrationHIGHLIGHTSPERFORMANCE AUDITSubject Toltec ESD spent $928 per pupil onadministrative costs for FY 2007. This wasThe Toltec ElementarySchool District similar to the $970 average of theencompasses the cities comparable districts, but slightly higherof Eloy, Arizona City, and than the $881 average for the State’sa portion of Casa Grande.medium-sized districts.In FY 2007, the Districthad an elementary andFailure to account for special Photo by Auditor General staff.middle school serving1,189 students in pre- revenues—Because Toltec ESD failed • The District has boxes of student fileskindergarten through 8th to maintain separate accounts for special containing social security numbers,grade. revenues, the District was unable to addresses, and phone numbers inOur Conclusion ensure that the monies were used as unsecured locations.intended. For example: • The District’s bus transportation providerToltec ESD’sneeds only limited access to studentadministrative costs per • The District used extracurricular activities taxinformation for planning bus routes, butpupil were similar to credit monies for school libraries andhad access to other information, such ascomparable districts and special education, rather thansocial security numbers.the state average, and its extracurricular activities, as required by law.• Nine former employees still had Internetplant operation and • Student activities monies—monies ...