How Effective Is TUSD Management? Nine Performance Measures the Public Can Actually Verify
Tucson Unified School District Already Produces Much of the Information Needed to Evaluate Management.
The Missing Piece Is a Public Scorecard Connecting Results to Accountability.
John C. Blackshire, Jr. The Accountware Group | Public School Governance, Financial Accountability, Internal Controls, and Management Effectiveness
Management Effectiveness Should Be Measured, Not Assumed
How does the Tucson Unified School District (TUSD) Governing Board know whether its Superintendent and executive management team are performing effectively?
Is success determined by the number of initiatives announced, the number of consultants hired, the volume of presentations delivered to the Board, or management's assurances that improvements are underway?
Or is management evaluated using objective performance measures that demonstrate whether the District is achieving its educational, financial, and operational objectives?
The distinction is fundamental.
TUSD is responsible for educating tens of thousands of students and managing hundreds of millions of dollars in public resources. Its management should be evaluated using measurable results that taxpayers, parents, employees, and Governing Board members can independently examine.
The good news is that much of the information necessary to perform this evaluation already exists.
TUSD publishes enrollment and attendance information. Arizona publishes school academic performance results. The Arizona Auditor General evaluates district financial risk. TUSD produces budgets and annual financial reports. Board and Audit Committee records provide evidence of governance and oversight.
The challenge is organizing this information into a coherent system of management accountability.
I recommends nine measurable indicators that the TUSD Governing Board should use to evaluate the effectiveness of the Superintendent and executive management team.
These are not abstract management theories. They are practical measurements that can be calculated from existing public information or routine district operating records.
1. Why TUSD Needs an Objective Management Scorecard
In January 2026, the Arizona Auditor General identified TUSD as being among Arizona's highest-risk school districts for financial management.
The Auditor General's findings included declining weighted student counts, deterioration in operating and capital budget limit reserves, negative operating margins, and the redirection of capital resources to operating expenditures.
These findings provide objective evidence that the District has experienced significant financial stress.
TUSD's own Strategic Plan also identifies commitments to sustaining enrollment, recruiting and retaining employees, minimizing vacancies, and measuring the effectiveness of financial investments.
These are reasonable objectives.
However, objectives become meaningful management controls only when they are accompanied by measurable targets, actual results, responsible executives, and corrective actions when performance falls short.
The question is not simply whether management has developed plans.
The question is whether those plans produce measurable improvements in student outcomes, financial sustainability, and operational efficiency.
2. The Nine Measures TUSD Should Publish
The following scorecard provides a practical framework for evaluating districtwide executive management performance.
# | Performance measure | Recommended weighting | Primary question |
1 | Operating financial sustainability | 20% | Is management eliminating recurring operating deficits? |
2 | Financial reserves and liquidity | 15% | Can the District sustain operations without exhausting reserves? |
3 | Student enrollment and retention | 10% | Is management retaining students and accurately forecasting enrollment? |
4 | Student academic achievement | 20% | Are students achieving better educational outcomes? |
5 | School facility utilization | 10% | Is the District using its school buildings efficiently? |
6 | Administrative and overhead efficiency | 10% | Are resources being directed efficiently toward education? |
7 | Internal control and audit remediation | 5% | Does management correct identified control weaknesses? |
8 | Financial reporting and transparency | 5% | Does management provide accurate, complete, and timely information? |
9 | Workforce stability and effectiveness | 5% | Is the District retaining qualified teachers and other essential employees? |
Total | 100% |
These weightings are recommendations from my experience and using available expert sources, not an assertion that the Governing Board has adopted them.
The first four measures account for 65% of the proposed evaluation because financial sustainability and educational performance are central to the District's mission.
The remaining measures assess whether management is operating the organization efficiently, responsibly, and with adequate internal controls.
Measure 1: Operating Financial Sustainability
Recommended weight: 20%
What should be measured?
The District should measure whether recurring operating revenues are sufficient to support recurring operating expenditures.
A school district cannot indefinitely spend more than it receives without consuming reserves, relying on additional financing, or reducing services.
How to calculate the measure
Recurring Operating Surplus or Deficit = Recurring Operating Revenues − Recurring Operating Expenditures
The District should also calculate:
Operating Margin = (Operating Revenues − Operating Expenditures) ÷ Operating Revenues × 100
For comparability with the Arizona Auditor General, the Board should separately report the Auditor General's General Fund operating margin using the state's published methodology.
What does the available information show?
The Arizona Auditor General reported the following General Fund results:
Financial indicator | FY2024 | FY2025 |
General Fund revenues | $400.66 million | $362.22 million |
General Fund expenditures | $412.39 million | $395.81 million |
Operating margin | -2.93% | -9.27% |
These figures show that the District's General Fund expenditures exceeded its revenues in both years and that the operating margin deteriorated significantly.
The FY2025 margin means expenditures were approximately 109.27% of revenues.
Where to obtain the information
Arizona Auditor General's School District Financial Risk Dashboard.
TUSD Annual Financial Reports.
TUSD adopted and revised budgets.
District general ledger and fund-level financial reports.
An important FY2027 consideration
TUSD's new M&O override provides an additional local property-tax-supported funding source.
Management has moved certain expenditures previously supported by regular M&O funding into the override-supported budget.
The Governing Board should therefore require two views:
The financial results of regular M&O operations.
The combined recurring operating results of regular M&O and the override, with interfund transfers and other financing sources separately identified.
A reduction in regular M&O expenditures does not necessarily demonstrate that total operating costs have declined.
Management should receive credit for genuine recurring improvements in financial sustainability—not simply changes in which fund pays the bills.
Proposed performance target
Eliminate the recurring operating deficit and maintain a nonnegative recurring operating margin.
Management should establish annual milestones showing how it intends to achieve that result.
Measure 2: Financial Reserves and Liquidity
Recommended weight: 15%
What should be measured?
TUSD should measure whether it maintains sufficient financial reserves and cash resources to sustain operations and respond to unexpected financial problems.
The District should report three distinct measures:
General Fund operating reserve ratio.
Actual unrestricted, legally available operating cash and reserves.
Operating and capital budget limit reserves.
These measures are related but are not interchangeable.
How to calculate the operating reserve ratio
Using the Arizona Auditor General's methodology:
Operating Reserve Ratio = General Fund Ending Fund Balance ÷ General Fund Expenditures × 100
What does the available information show?
Indicator | FY2024 | FY2025 |
General Fund operating reserve ratio | 21.51% | 9.76% |
This represents a substantial deterioration in financial reserves.
The Auditor General also identified significant declines in operating and capital budget limit reserves.
Why the distinction matters
An unused statutory expenditure limit is not the same as available cash.
A positive accounting fund balance does not necessarily mean that all reported resources are unrestricted or immediately available.
The Governing Board should require separate reporting of these amounts.
Where to obtain the information
Arizona Auditor General Financial Risk Dashboard.
Annual Financial Reports.
County Treasurer cash reports and district cash reconciliations.
Monthly financial statements.
Statutory budget limit calculations.
Proposed performance target
Establish a formal Board-approved reserve policy, including minimum liquidity and operating reserve requirements.
Management should then be evaluated on its ability to restore reserves without using temporary accounting or financing measures to conceal recurring deficits.
Measure 3: Student Enrollment and Retention
Recommended weight: 10%
What should be measured?
Student enrollment is both an educational and financial performance indicator.
TUSD should evaluate:
Annual enrollment changes.
Student retention rates.
School-level capture rates.
Kindergarten enrollment.
Actual enrollment compared with management forecasts.
Demand for successful schools and programs.
How to calculate the measures
Enrollment Change = (Current-Year Enrollment − Prior-Year Enrollment) ÷ Prior-Year Enrollment × 100
Student Retention Rate = Eligible Returning Students Who Reenroll ÷ Total Eligible Returning Students × 100
Enrollment Forecast Error = (Actual Enrollment − Forecast Enrollment) ÷ Forecast Enrollment × 100
A capture rate requires an appropriately defined population of eligible students residing within a school's attendance area and should account for the District's enrollment options and school boundaries.
What does the available information show?
The Arizona Auditor General reported that TUSD's weighted student count declined approximately 8.99% from FY2022 through FY2026.
The District's weighted student count fell from approximately 47,085 to 42,851 over that period.
This decline directly affects funding capacity under Arizona's school finance formulas.
Where to obtain the information
TUSD Data Reports.
Arizona Department of Education enrollment information.
Arizona Auditor General financial risk analysis.
TUSD adopted budget books.
District student information system.
Important management accountability distinction
Not every enrollment decline is caused by management.
Declining birth rates, population changes, charter school competition, and other factors affect enrollment.
However, management is responsible for recognizing those trends, developing realistic forecasts, retaining students where possible, and adjusting operating costs accordingly.
Proposed performance target
The Board should establish achievable enrollment and retention targets based on demographic evidence.
Management should also be required to keep enrollment forecasting errors within an approved tolerance.
Measure 4: Student Academic Achievement
Recommended weight: 20%
What should be measured?
Student academic achievement is one of the most important indicators of a school district's effectiveness.
The Governing Board should track:
English Language Arts proficiency.
Mathematics proficiency.
Student academic growth.
Graduation rates.
Chronic absenteeism.
Achievement gaps among student groups.
How to calculate proficiency
Proficiency Rate = Students Scoring Proficient or Highly Proficient ÷ Students With Valid Test Results × 100
Year-over-Year Improvement = Current-Year Proficiency Rate − Prior-Year Proficiency Rate
The improvement should be reported in percentage points, not confused with a percentage change.
Example
Suppose mathematics proficiency increases from 24% to 28%.
That represents an improvement of four percentage points.
The relative percentage increase is approximately 16.7%.
Both calculations are valid, but they describe different things.
Where to obtain the information
The Arizona School Report Cards provide publicly available information concerning academic proficiency, growth, graduation, and other educational indicators.
TUSD also publishes educational and attendance data.
How management should be evaluated
Management should be assessed on improvement over time, with appropriate attention to student demographics, changes in testing, and other factors affecting comparability.
A districtwide average can conceal significant differences between schools.
The Board should therefore examine school-level results and achievement gaps, not simply the overall district average.
Proposed performance target
Establish annual improvement targets for mathematics and ELA proficiency and student growth.
Also establish measurable targets for reducing chronic absenteeism and achievement gaps.
A financially balanced district that consistently fails to improve educational outcomes cannot be considered fully effective.
Measure 5: School Facility Utilization
Recommended weight: 10%
What should be measured?
TUSD should measure whether its school buildings are being used efficiently.
Declining enrollment can leave a district operating more buildings than necessary to serve its students.
Buildings create recurring costs involving maintenance, utilities, custodial services, administration, security, and other support activities.
How to calculate utilization
School Utilization Rate = Actual Student Enrollment ÷ Functional School Capacity × 100
Example
A school designed to accommodate 800 students has an enrollment of 400.
Its utilization rate is:
400 ÷ 800 × 100 = 50%
The building may still provide important educational services, but its fixed operating costs are being spread across a smaller student population.
Where to obtain the information
TUSD school-level enrollment reports.
District facilities capacity assessments.
School utilization studies.
Facilities master plans.
Publicly reported school utilization information, including the KOLD Tableau reporting previously examined by The Accountware Group.
Important qualifications
Capacity should be defined consistently and adjusted for special education programs, specialized classrooms, building restrictions, and other legitimate educational requirements.
A simple enrollment-to-design-capacity ratio should not automatically determine whether a school should close.
Geography, transportation, neighborhood impacts, educational programs, and future enrollment also matter.
Proposed performance target
The Board should establish an appropriate utilization range for different school types.
Management should then report the number of schools below the approved range and the financial impact of excess capacity.
The Board should measure the reduction in avoidable facility costs—not merely the number of schools closed.
Measure 6: Administrative and Overhead Efficiency
Recommended weight: 10%
What should be measured?
TUSD should evaluate the cost of central administration and other overhead functions relative to the number of students served.
How to calculate the measure
Administrative Cost Per Student = Defined Administrative Expenditures ÷ Student Enrollment
The calculation must use consistent definitions of administrative expenditures and student counts.
The Board should also consider:
Administrative Spending Ratio = Defined Administrative Expenditures ÷ Total Relevant Operating Expenditures × 100
What expenditures should be included?
Depending on the selected reporting methodology:
District administration.
Business and finance administration.
Human resources.
Central office management.
Administrative information technology.
Other central support functions.
Instructional support should not automatically be classified as unnecessary overhead.
The District should disclose exactly which functions are included.
Where to obtain the information
TUSD Annual Financial Reports.
Arizona Auditor General school district spending reports.
District expenditure data by function.
Staffing and position-control reports.
Enrollment information.
How to evaluate the results
The Board should compare:
TUSD's administrative costs over at least three years.
Inflation-adjusted cost per student.
Costs relative to appropriate peer districts.
Actual savings achieved through administrative restructuring.
Proposed performance target
Reduce inflation-adjusted administrative costs per student while maintaining necessary financial, compliance, and operational controls.
Management should not receive credit for eliminating necessary controls or shifting administrative costs into other classifications.
Measure 7: Internal Control and Audit Remediation
Recommended weight: 5%
What should be measured?
One of the clearest indicators of management accountability is whether management corrects problems identified by auditors.
Internal Audit findings, external audit recommendations, regulatory findings, and control deficiencies should be tracked until corrective action is completed and verified.
How to calculate the measure
On-Time Remediation Rate = Findings Corrected and Independently Verified by Their
Approved Deadlines ÷ Findings Due for Remediation × 100
The measure should be calculated separately for high-, moderate-, and low-risk findings.
Additional indicators
Number of overdue high-risk findings.
Average days overdue.
Number of repeat findings.
Percentage of corrective actions independently validated.
Number of findings closed without adequate evidence.
Where to obtain the information
TUSD Internal Audit reports.
Audit Committee materials.
External auditor management letters.
Corrective action plans.
Management's remediation tracking records.
Proposed performance target
All high-risk findings should be corrected by approved deadlines, subject to documented extensions authorized through an appropriate governance process.
The Board should also monitor recurring findings.
A finding that repeatedly reappears may indicate that management has addressed symptoms without correcting the underlying control weakness.
Management should be judged by whether the problem was corrected—not by whether management submitted a response to the audit report.
Measure 8: Financial Reporting Accuracy and Transparency
Recommended weight: 5%
What should be measured?
The Governing Board and Audit Committee depend on management for accurate, complete, and timely financial information.
TUSD should measure:
Timely submission of required financial reports.
Significant corrections after filing.
Completion of required financial reconciliations.
Timeliness of reporting significant financial risks to the Board.
Timeliness of reporting significant internal control matters to the Audit Committee.
Accuracy of financial forecasts.
Resolution of significant audit adjustments.
How to calculate the measures
On-Time Reporting Rate = Reports Submitted by Applicable Deadlines ÷ Reports Required × 100
Forecast Accuracy = 1 − |Actual Result − Forecast Result| ÷ |Forecast Result|
The forecast accuracy calculation requires appropriate treatment when the forecast is zero or close to zero.
The Board should also track the number and significance of financial reporting corrections.
Where to obtain the information
Annual Financial Reports.
Budget submissions.
Governing Board agendas and minutes.
Audit Committee agendas and minutes.
External audit reports.
Management's monthly financial reporting packages.
Important governance distinction
Management is responsible for preparing accurate financial reports and communicating significant matters.
The Board and Audit Committee exercise oversight within their applicable authority.
A requirement for Audit Committee review or approval before a particular regulatory filing should be established by applicable law, policy, charter, or Board direction; it should not be assumed to exist automatically.
Proposed performance target
100% timely regulatory reporting, no material avoidable reporting errors, and timely communication of significant financial and control matters to the appropriate oversight body.
Measure 9: Workforce Stability and Effectiveness
Recommended weight: 5%
What should be measured?
Teachers and other essential employees are central to educational effectiveness.
High turnover and persistent vacancies can disrupt instruction and increase operating costs.
TUSD should monitor:
Teacher retention.
Teacher vacancies.
Critical administrative and technical vacancies.
Average time to fill positions.
Employee absenteeism.
Use of temporary or substitute staffing.
Workforce qualifications and required credentials.
How to calculate the measures
Employee Retention Rate = Beginning-of-Period Employees Still Employed at Period End ÷ Beginning-of-Period Employees × 100
Vacancy Rate = Unfilled Authorized Positions ÷ Total Authorized Positions × 100
Average Time to Fill = Total Days Required to Fill Positions ÷ Number of Positions Filled
Where to obtain the information
District human resources records.
Position-control reports.
Public staffing information.
Arizona School Report Cards.
TUSD budgeted staffing information.
Proposed performance target
Improve retention in critical positions, reduce vacancy rates, and establish reasonable hiring time standards.
Targets should be adjusted for legitimate labor market conditions.
3. What the Existing Public Information Already Tells Us
The available evidence establishes that TUSD has faced substantial financial and enrollment challenges.
Published measure | Earlier result | Later result | Interpretation |
General Fund operating margin | -2.93% FY2024 | -9.27% FY2025 | Financial operating results deteriorated |
General Fund operating reserve ratio | 21.51% FY2024 | 9.76% FY2025 | Reserve coverage declined |
Weighted student count | Approximately 47,085 FY2022 | Approximately 42,851 FY2026 | Student-based funding capacity declined |
Students attending | 38,010 FY2024 | 37,452 FY2025 | Student enrollment declined |
Number of schools | 87 FY2024 | 87 FY2025 | School count remained unchanged during this period |
These measures are not sufficient by themselves to assign responsibility for every result.
However, they demonstrate why the Board should require management to explain how its strategies are addressing declining enrollment, recurring operating costs, and financial reserve deterioration.
The District's existing financial risk action plan provides a starting point for measuring corrective actions.
The next step should be to connect those actions to actual financial outcomes.
4. What Information Is Publicly Available—and What Management Should Provide
Not every measure can be fully calculated from existing public reports.
That is not a reason to abandon the measurement.
It is a reason for the Governing Board to require management to produce the missing information.
Measure | Public information currently available | Additional management information needed |
Operating sustainability | AFRs, budgets, financial risk data | Recurring/nonrecurring reconciliation and combined operating forecast |
Financial reserves | Auditor General reserve ratios, financial reports | Monthly available cash and restricted/unrestricted reserve detail |
Enrollment | TUSD enrollment reports, ADE data | Student retention, withdrawal reasons, forecast accuracy |
Academic achievement | Arizona School Report Cards | Board-approved improvement targets and intervention results |
Facility utilization | Enrollment and selected capacity information | Validated functional capacity and building-level operating costs |
Administrative efficiency | Expenditure reports and staffing information | Consistent cost classifications and detailed staffing trends |
Audit remediation | Available audit reports and committee records | Complete finding inventory, deadlines, verification results |
Financial reporting | AFRs, filings, public meeting records | Internal reporting deadlines, corrections, escalation records |
Workforce effectiveness | Selected public staffing information | Detailed turnover, vacancies, and time-to-fill data |
The Board should distinguish unavailable public information from information that management does not maintain.
If management lacks reliable information necessary to evaluate a major operational objective, that may itself indicate a management information or internal control weakness requiring assessment.
5. A Practical Quarterly TUSD Management Dashboard
The Governing Board should receive a standardized dashboard each quarter.
Each performance measure should include:
Reporting field | Required information |
Performance measure | Clearly defined indicator |
Executive owner | Superintendent, CFO, or responsible executive |
Prior-year actual | Comparable historical result |
Current-year target | Board-approved numerical target |
Current actual | Verified performance result |
Variance | Difference between target and actual |
Three-year trend | Improving, stable, or deteriorating |
Corrective action | Specific response to unfavorable results |
Completion deadline | Date corrective action should be completed |
Validation | Source and status of independent verification |
The dashboard should distinguish annual outcome measures from quarterly leading indicators.
For example, academic proficiency is generally measured annually, while enrollment, vacancies, cash balances, and audit remediation can be monitored more frequently.
The Board should also establish a consistent scoring methodology.
Recommended performance ratings
Exceeds Target: Performance exceeds the approved objective by a defined, meaningful margin.
Meets Target: Performance achieves the approved objective.
Below Target: Performance falls short but remains within an approved tolerance.
Materially Below Target: Performance falls significantly short or reflects a serious unresolved problem.
Not Verified: Reliable information is unavailable to determine performance.
A missing or unverified result should not automatically be treated as successful performance.
6. Independent Validation Is Essential
A management scorecard should not rely exclusively on management's own interpretations of its performance.
The Board should require documented data sources and independent verification of selected measures.
Internal Audit can evaluate the reliability of performance reporting, test selected calculations, and assess whether management's controls over the information are functioning.
For example, Internal Audit could:
Recalculate reported financial ratios.
Reconcile enrollment figures to source records.
Validate facility capacity information.
Test the completeness of audit findings.
Review whether claimed cost savings were actually achieved.
Evaluate whether reported corrective actions are supported by evidence.
This is consistent with the principles of an effective internal control framework.
Management owns the performance reporting process.
The Governing Board oversees it.
Internal Audit provides independent assurance within its approved mandate.
7. How the Governing Board Should Use the Scorecard
The nine measures should become part of the Superintendent's formal annual performance evaluation.
The Superintendent should then use aligned measures to evaluate the CFO and other executive managers.
Responsibility must be assigned appropriately.
For example:
The CFO should be primarily accountable for financial reporting, forecasting, liquidity management, and financial controls.
Academic leadership should be accountable for educational improvement strategies.
Operations and facilities management should be accountable for building utilization and operating efficiency.
Human Resources should be accountable for workforce metrics.
The Superintendent should be accountable for coordinating these functions and delivering districtwide results.
Not every outcome is fully within management's control.
However, management should be accountable for recognizing risks, responding appropriately, and demonstrating whether its actions achieved the intended results.
The Board should establish targets prospectively rather than changing them after actual performance becomes known.
8. The Difference Between Completing Activities and Achieving Results
One of the most common weaknesses in management reporting is confusing activity with effectiveness.
Consider the following examples.
Management activity | Actual effectiveness measure |
Developed a financial recovery plan | Recurring operating deficit reduced or eliminated |
Hired a facilities consultant | Avoidable facility operating costs reduced |
Launched an enrollment campaign | Student retention or capture rate improved |
Implemented an academic initiative | Student achievement or growth improved |
Revised purchasing policies | Purchasing control exceptions decreased |
Established an audit corrective action plan | Findings independently verified as corrected |
Expanded recruitment efforts | Critical vacancies and turnover decreased |
Activities may be necessary to achieve objectives.
However, completing activities does not establish that the objectives were achieved.
This is particularly important when evaluating consultants, restructuring initiatives, and management improvement programs.
The Board should ask what changed, how much it changed, what it cost, and whether the result can be independently verified.
9. The COSO Connection: Management Accountability Is an Internal Control Issue
The COSO Internal Control–Integrated Framework establishes five components of internal control:
Control Environment.
Risk Assessment.
Control Activities.
Information and Communication.
Monitoring Activities.
A management performance scorecard supports several of these components.
It helps the organization establish measurable objectives, identify risks to those objectives, communicate performance information, and monitor whether corrective actions are effective.
COSO Principle 5 specifically addresses accountability for internal control responsibilities.
COSO Principle 16 addresses ongoing and separate evaluations.
COSO Principle 17 addresses evaluating and communicating internal control deficiencies.
A scorecard alone does not establish that TUSD has an effective internal control system.
However, a well-designed scorecard can be an important entity-level management control when it uses reliable information, meaningful targets, effective oversight, and documented corrective actions.
The absence of a comprehensive public scorecard does not automatically establish a material weakness.
That conclusion would require a separate assessment of applicable criteria, risks, and existing compensating controls.
Nevertheless, the Board should ask whether its existing management reporting system provides sufficient information to evaluate performance and hold executives accountable.
10. What TUSD's Governing Board Should Do Next
I recommend that the Governing Board take five actions.
First, adopt nine districtwide management performance measures.
The measures should cover financial sustainability, reserves, enrollment, academic achievement, facilities, overhead, audit remediation, financial reporting, and workforce stability.
Second, approve numerical targets.
Each target should have a documented baseline, measurement methodology, responsible executive, and reporting frequency.
Third, require a quarterly public management scorecard.
Confidential personnel information and other protected records should be excluded or appropriately aggregated.
Fourth, direct Internal Audit to evaluate the reliability of the reporting process.
The Audit Committee should receive information about material reporting weaknesses, significant data limitations, and unresolved deficiencies.
Fifth, connect the results to executive management evaluations.
Performance should be evaluated against approved targets, with appropriate consideration of external conditions and management's demonstrated response to those conditions.
A Specific Request for Management
The Board should ask the Superintendent to provide the following:
A consolidated report identifying the performance measures currently used to evaluate TUSD executive management, the numerical targets established for FY2024 through FY2027, actual results for each year, the executives responsible for each measure, and the corrective actions taken when targets were not achieved.
That request should not require TUSD to create an entirely new data system.
Most of the underlying information already exists.
What is needed is a disciplined process for connecting objectives, performance, and accountability.
Conclusion: TUSD Should Be Judged by Results
TUSD's management effectiveness should not be a matter of opinion.
It should be evaluated using measurable evidence.
The District already publishes significant information concerning financial condition, student enrollment, educational achievement, and operating expenditures.
Additional management records can support measures of facility utilization, workforce stability, audit remediation, and financial reporting performance.
Together, these sources provide a practical basis for evaluating the Superintendent and executive management team.
The Arizona Auditor General's findings demonstrate why such accountability is particularly important now.
TUSD has experienced declining enrollment, deteriorating financial reserves, and significant operating financial stress.
The Governing Board should require management to demonstrate that its strategies are producing measurable improvements.
The fundamental question is not whether TUSD management is busy, whether it has developed plans, or whether it can explain its difficulties.
The question is whether management is delivering better educational outcomes while restoring financial sustainability and using public resources effectively.
Nine well-defined performance measures can help the Governing Board, Audit Committee, parents, employees, and taxpayers answer that question with evidence rather than rhetoric.
The Accountware Group — Independent Analysis of Public School Governance, Financial Accountability, Internal Controls, and Management Effectiveness.
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