The Arizona Auditor General engaged Sjoberg Evashenk Consulting, Inc. to conduct a performance audit of Liberty Elementary School District, pursuant to Arizona Revised Statutes §41-1279.03(A)(9), and determine the District’s efficiency and effectiveness in 4 operational areas—administration, plant operations and maintenance, food service, and transportation—and its compliance with certain State requirements. We found that the District did not comply with important requirements and recommended practices in various areas, including accounts payable, travel reimbursements, credit cards, and procurement, increasing the risk for errors, fraud, and improper payments. Additionally, the District did not accurately calculate bus mileage and riders, which may have impacted the District’s transportation funding. Finally, we identified various information technology (IT) deficiencies that increased the District’s risk for unauthorized access to sensitive District information and data loss.
The full report can be found here.
