Gilbert School District Performance Audit

1. Gilbert School District Performance Audit Time Lines Process • Data file • Interviews Focus Areas • Admin • Transportation • Plant Operation & Maintenance • Prop 301 Classroom Site Fund (expenditures) • Classroom Dollars - accuracy of district records used to calculate percentage of dollars spent in classroom • ELL Preparation Closing Remarks

2. Time Lines • June – September (4 months on site) • Sometimes one full week – sometimes partial or none at all • Sometimes just work space, moving between interviews • October – December • Write up • Phone calls for some clarification • December report • 6 Month follow up • 1 Year follow up

3. Process: What do they look for, how do they do this? • Data files • Need to extract all transactions – each payroll, each transaction • Size of files • Integrity of data • Source documents to test accuracy • Interviews • Set the tone (example: Schools and Technology Services) • Cooperation • Don’t be afraid • Tell them about your good stuff

4. Interviews- continued • Program Managers Interviewed • Plant OPS • Transportation • ELL • Classroom Site Funds, Pay for Performance • Technology • Accounts Payable • Purchasing • Human Resources • Payroll • Warehouse • Athletics

5. Interviews- continued • 12 Schools Interviewed (of 38) • Plant upkeep • Number of students on buses • Security / Transportation • 301 Plans • Check for Internal Controls • Check Duties / responsibilities • Looking for Monitoring and Adjustments as needed. (ex. Transportation routes)

6. Administrative • Primary Focus: • Staffing Levels • P Cards and Credit Cards • Cell Phones • Warehouse • Includes Technology / Data Storage Process: • Procedures, Internal Controls • Costs – From General Ledger Data • Interviews also provide insight into any variations or discrepancies

7. Transportation • Primary Focus: • Bus Capacity • Routing • Outsourcing-costs and management • Fueling • Program monitoring (internal performance measures) • Student Safety Process: • Reviewed, evaluated transportation reports, driver files, bus maintenance and safety records, bus routing. • Counted students off buses at schools; walked and observed bus yard.

8. Plant Operations • Primary Focus: • Energy use and conservation • Preventative maintenance Process: • Evaluated costs in relationship to building space. • Reviewed utility bills and energy conservation plan. • Reviewed preventative maintenance program.

9. Prop 301 • Primary Focus: • Plan • Compliance with plan and statute Process: • Reviewed expenditures for appropriateness, account codes, within statute. • Reviewed distribution of performance pay, including supporting documentation (in schools & in payroll). • Interviews to understand / confirm how plan is established, maintained, edited annually.

10. ELL • Primary Focus: • SEI budget request • Programs and expenditures, including SEI budget worksheets • Task force model compliance Process: • Reviewed testing records for students (who had primary home language other than English). • Interviewed to understand program. • Evaluated ELL related revenues and costs. • Incremental – Compensatory – Regular Ed.

11. Preparation – How to come out with a good audit? • Know your district • Know your capabilities and limitations • Don’t implement a program that your finance department can’t support/monitor • Be especially careful of gray areas • Ask questions – ask the Auditor General and/or business officials of other districts • Get all facts before making decisions – be consistent • Work with staff • Network – Any other district doing this?

12. Preparation- continued • Read other AG Performance reports • Use them, learn from them • Use AASBO database to find any major data differences between districts and if any exist, research and check further – could be an indicator of a performance issue. • Train in the use of the proper account codes. Use your internal controls to check account codes on payroll and purchase orders.

13. To Conclude: What do the auditors know about ELL Instruction? About summer school instruction? About preventative maintenance? Answer: Quite a lot! The AG Auditors have learned a lot about these programs.

14. To Conclude- continued: • Set the tone • You will get tired; don’t get snappy. You will wonder if they are looking until they find something! • The auditors can’t help you • You can’t buy the auditors lunch • Be honest • Be consistent • Toot your own horn! • You can’t prepare for a performance audit upon receipt of their phone call notifying you that they are coming! You need to do everything consistent and correct all the time; only then are you prepared. • Feel good! Remember – our focus is student education!