Arizona State and Local Government Documents Collection

Arizona public school districts' dollars spent in the classroom. In November 2000, voters approved Proposition 301, which increased the State’s sales tax from 5 percent to 5.6 percent to provide additional money for educational programs. The enabling legislation for Proposition 301 requires the Auditor General to “. . . monitor school districts to determine the percentage of every dollar spent in the classroom by a school district.” This report presents our analysis of the percentage of dollars spent in the classroom for the most recently completed school year.

In fiscal year 2011, Window Rock Unified School District’s student achievement was similar to peer districts’ averages overall, but the District operated inefficiently with much higher costs in most operational areas. The District’s per pupil administrative costs were much higher than peer districts’, and it lacked adequate controls over its vehicles, purchasing, cash handling, and computer systems. The District’s plant operations costs were also much higher than peer districts’ because the District maintained substantially more building space per student, which was likely not needed because Window Rock USD operated its schools far below their designed capacities. The District’s food service costs were higher than peer districts’ primarily because the District had high food supply costs, likely from not taking advantage of available federal food commodities. This resulted in the District having to subsidize the program with more than $108,000. Lastly, the District’s spending has shifted away from the classroom.

In fiscal year 2012, St. David Unified School District’s student achievement was much higher than peer districts’, on average, and the District was reasonably efficient in most operational areas. The District’s administrative costs were much lower than peer districts’, but the District lacked sufficient accounting and computer controls. The District’s plant operations and transportation program were reasonably efficient overall. However, the District needs to accurately determine and report to the Arizona Department of Education its bus ridership information to help ensure the District is properly funded and to allow it the ability to calculate and monitor rider-based transportation performance measures. The District’s food service program was inefficient, with a cost per meal that was much higher than the peer districts’ average primarily because of overstaffing and inefficient purchasing practices. As a result, the District spent $44,110 of its Maintenance and Operation Fund monies to subsidize the program.

In fiscal year 2012, Salome Consolidated Elementary School District’s student AIMS scores were lower than peer districts’ averages in three of four areas tested—math, reading, and science. Although the District’s per pupil costs were high in some operational areas, the District was reasonably efficient overall. The District’s administrative operations were reasonably efficient, but it lacked adequate controls over its payroll, purchasing, cash collections, and computer network and systems. The District’s plant operations were also reasonably efficient, and its food service costs were lower per meal than peer districts’ averages, but it had to subsidize its food service program, in part, because of its participation in a special National School Lunch Program provision. The District’s transportation program was also reasonably efficient with higher costs per mile but lower costs per rider. However, the District needs to improve controls over its fuel inventory and ensure that its bus drivers meet all certification requirements.