Colorado River Union High School District

In fiscal year 2011, Colorado River Union High School District’s student AIMS scores were similar to the peer districts’ averages, and it operated efficiently overall with similar or lower costs in most operational areas. The District’s administrative costs were lower than peer districts’ primarily because it employed fewer administrative staff as a result of operating fewer schools than peer districts, on average. However, it needs to strengthen controls over its cash handling and some controls over its computer systems, such as reducing access to the accounting system and strengthening password requirements. The District’s plant operations costs per square foot were similar to peer districts’, and its food service costs were much lower. The District’s transportation costs were mixed with a higher cost per rider and a lower cost per mile. However, the District needs to improve its controls over fuel purchases. For example, the District was unable to determine from vendor billings whether all fuel purchases were made by district employees for district vehicles and were appropriate based on transaction details. Further, the District did not maintain complete Proposition 301 pay records, and some of the District’s performance pay plan goals were so easily met that they did not promote improved job performance.