Audit Reports

Description of ADM and Compliance Audits and Cost Study – ADM and compliance audits review several factors that relate to the calculation of Average Daily Membership and funding of a school district or charter holder. These audits review the instructional hours provided, attendance reported, and enrollment and withdrawal of students to ensure that the school district or charter holder has reported accurate information to ADE. These audits can also review whether or not students were eligible to be reported for ADM by the school district or charter holder. If further problems are identified related to programs funded through state funding, these can also be reviewed in the audit.

The Special Education Cost Study looks at all factors related to the cost of educating special education students in the state. By taking a sample of school districts, charter holders, residential treatment centers, and the State School for the Deaf and Blind, the cost study captures all costs associated in any type of LEA. These costs are then determined per special education category and compared to the funding that is currently being provided for these students.

Statutory References: A.R.S. § 15-915, 15-239, 15-236.

(listed descending chronologically by issue date)