Bicentennial Union High School District

In fiscal year 2011, Bicentennial UHSD’s student AIMS scores in math and writing were lower than peer districts’ averages, its reading scores were similar, and its graduation rate was higher. The District’s cost-efficiency in noninstructional areas was mixed, with some costs higher and some lower than peer districts’ averages. The District has experienced considerable management-level turnover during the last decade, which may have negatively impacted its operations as evidenced by auditors’ having identified opportunities for improvement in multiple operational areas. For example, the District’s administrative costs were slightly lower than peer districts averaged, but the District has an increased risk of errors, fraud, and unauthorized access to sensitive information because of its poor controls over payroll and purchasing and its lack of sufficient computer controls. Additionally, in fiscal years 2011 and 2012, the District failed to maintain documentation showing that bus driver certification requirements were met and bus preventative maintenance and repairs were performed. Further, the District lacked sufficient controls over its fuel inventory. Finally, the District’s food service program spent $26,200 more than it received in food service-related revenues. The District’s high food supply costs, which may be the result of producing too many daily meals and keeping poor records, contributed to its need to subsidize the program. Further, the District did not follow its policy related to charging for meals and did not always collect credit extended to students and staff.