Florence Unified School District

Florence Unified School District's student achievement is lower than peer districts' and state averages, but the District is taking steps to help improve it. The District operates efficiently overall with most costs lower than or similar to peer districts'. Administrative costs were similar even though Florence USD had more assistant principals than its peer districts. The District's plant costs were lower because it operated less square footage per student than peer districts averaged and operated its schools at a reasonable 76 percent of capacity. Additionally, Florence USD's $2.61 cost per meal was similar to the peer districts' $2.62-per-meal average. Although the District's per-pupil transportation costs were higher, its per-mile costs were lower. This cost difference may be due to the large geographic area the District covers. Despite operating efficiently in these areas, the District needs to make a few improvements. For example, inadequate payroll procedures increased the District's risk of errors because the District did not adequately document pay for classified staff. As a result, the District could not show that these employees received the correct pay. Further, some employees were paid incorrect amounts because of poor time sheet reviews. Additionally, the District spent some Classroom Site Fund monies incorrectly because it used some of these monies for purposes not authorized by statute.