Superior Unified School District

In fiscal year 2010, Superior Unified School District's student achievement results were mixed. Student AIMS scores were lower than peer districts' in math and writing but higher in reading. Further, both of the District's schools met "Adequate Yearly Progress" for the No Child Left Behind Act, and its high school graduation rate was higher than the state average. The District's operational efficiencies were also mixed. The District operated its administration with costs that were significantly lower than peer districts', and its food service program had lower costs per meal served. However, the District's transportation costs per mile and per rider were both higher than peer districts' because it employed more transportation staff and had some inefficient bus routes. Further, the District's plant operations costs per square foot were higher than peer districts' primarily because it employed more plant staff, with each staff member maintaining fewer square feet of space than the peer districts' and national averages. The District also had inadequate accounting and computer controls, including lack of separation of duties for payroll processing, employees with overly broad access to the District's accounting system, and weak password requirements. Further, some employees received Classroom Site Fund performance pay monies for a goal that was not met because the plan's oversight committee weakened the goal criteria, without governing board approval, so that performance pay could be awarded.