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.

Reports
(listed descending chronologically by issue date)

  2014

Harvest Power Community Development Group, Inc. ADM Audit Report Fiscal Years 2011, 2012 and 2013

Maricopa Unified School District ADM Audit Report Fiscal Years 2011, 2012 and 2013

Luz Academy of Tucson, Inc. ADM Audit Report Fiscal Years 2011, 2012 and 2013

El Centro for the Study of Primary and Secondary Education, Inc. ADM Audit Report Fiscal Years 2011, 2012 and 2013

Heritage Academy, Inc. ADM Audit Report Fiscal Year 2013

Pinnacle Education-WMCB, Inc. ADM Audit Report Fiscal Years 2011, 2012 and 2013

Pinnacle Education-Tempe, Inc. ADM Audit Report Fiscal Years 2011, 2012 and 2013

Pinnacle Education-Kino, Inc. ADM Audit Report Fiscal Years 2011, 2012 and 2013

Pinnacle Education-Mesa, Inc. ADM Audit Report Fiscal Years 2011, 2012 and 2013

Pinnacle Education-Casa Grande, Inc. ADM Audit Report Fiscal Years 2011, 2012 and 2013

Dysart Unified School District ADM Audit Report Fiscal Years 2011, 2012 and 2013

Colorado City Unified School District ADM Audit Report Fiscal Years 2011, 2012 and 2013

Heritage Academy, Inc. ADM Audit Report Fiscal Years 2010, 2011 and 2012

Acorn Montessori Charter School Letter Report

Kayenta Unified School District ADM Audit Report Fiscal Years 2010, 2011 and 2012

2013

Arizona School for Integrated Academics and Technologies, Inc. ADM Audit Report Fiscal Years 2010, 2011 and 2012

Tolleson Union High School District ADM Audit Report Fiscal Years 2010, 2011 and 2012

Winslow Unified School District ADM Audit Report Fiscal Years 2010, 2011 and 2012

Bradley Academy of Excellence Average Daily Membership Audit Report Fiscal Years 2010, 2011 and 2012

 2012

EQ Scholars, Inc. ADM Audit Report Fiscal Years 2009, FY2010 and 2011

Red Mesa Unified School District ADM Audit Report Fiscal Years 2009, 2010 and 2011

Phoenix School of Academic Excellence ADM Audit Report FY2009, FY2010 and FY2011

Payson Unified School District ADM Audit Report FY 2008, 2009 and 2010

2011

Cartwright Elementary School District ADM Report FY 2008, 2009 and 2010

PPEP TEC FY2008, 2009 2010
Tucson Unified School District FY 2008, 2009 and 2010
Scottsdale Horizons Charter School Average Daily Membership Audit Report Fiscal Years 2009 and 2010
Madison Elementary School District Average Daily Membership Audit Report

2010
RSD Charter School ADM Report (October 15, 2010)
S.C. Jensen Corporation d.b.a. Intelli-Schools, Inc. ADM Report (October 8, 2010)
Intelli-Schools Inc. ADM Report (October 8, 2010)
PAS Charter, Inc. d.b.a. Intelli-Schools, Inc. ADM Report (October 8, 2010)
AJO USD ADM Report (May 3, 2010)
Sequoia Choice-Arizona Distance Learning—Technology Assisted Project-Based Instruction Program ADM and Compliance Report (April 14, 2010)
Lake Havasu Letter Report (April 9, 2010)

2009
Roosevelt Elementary ADM and Compliance Audit Report (October 1, 2009)
Dysart ADM Report (July 15, 2009)
Avondale ADM Letter Report (May 4, 2009)
Pima Partnership High School (May 1, 2009)
Omega ADM Report (April 24, 2009)
Maya Charter High School ADM Audit Report (April 1, 2009)
Sandoval High School ADM Audit (February 9, 2009)
Friendly House ADM Audit Report (January 28, 2009)

2008
Chino Valley Audit Report (November 6, 2008)
East Valley Institute of Technology (May 15, 2008)
Phoenix Elementary School District No. 1 (May 14, 2008)
Page Unified School District Audit (March 7, 2008)

2007
Snowflake ADM Audit Report (December 21, 2007)
Show Low ADM Audit Report (December 21, 2007)
Special Education Cost Study Report (December 2007)

Forms and Guidelines

School Finance Procedures Manual
EX-1 Excused Absences Guideline & Procedure
GE-17 First Day Absence Guideline & Procedure
GE-19 Passing Time
EX-34 Attendance & Membership Record Keeping
GE-18 Amended Instructional Hours and Programs
GE-20 Absence Reporting Requirement
GE-22 Audit Unit
After the Audit

Audit Resolution Form  
Due Dates

Data Collection Dates for Charters Data Collection Dates for Districts

 

Contact Information

Arizona Department of Education
The Audit Unit

Lisa Eddy, Chief Auditor

602-364-4061
1535 West Jefferson Street, Bin 19
Phoenix, Arizona 85007

For school district and charter holder information on state questions:
Phone: (602) 364-4063
Fax: (602) 542-2734
Email: Audits@azed.gov