Arizona School District Spending—Fiscal Year 2016 | March 2017 | Report 17-204

PAGE 204

Nonclassroomdollars

Classroom dollars

Spending by operational area

STUDENT AND TEACHER MEASURES, FINANCIAL ASSESSMENT, AND REVENUESOPERATIONAL EFFICIENCY

Arizona Auditor General

Administration, 16.3%Plant operations, 13%Food service, 6.6%Transportation, 4.8%Student support, 4.9%Instruction support, 1.6%

Instruction52.8%

Peer average49.6%

Per pupil revenuesPeer State

average averageRevenues by source 2015 2016 2016 2016Federal 1,733$ 1,645$ 2,338$ 1,301$ State 4,699 5,180 3,632 3,780 Local 3,245 3,392 7,286 4,268 Total revenues per pupil 9,677$ 10,217$ 13,256$ 9,349$

Equalization formula funding 6,285$ 7,008$ 7,157$ 5,471$ Grants 2,472 2,177 2,186 1,182 Donations and tax credits 21 49 264 86

Select revenues from less common sourcesDesegregation 0$ 0$ Small school adjustment 0 0 Federal impact aid 0 0 Voter-approved levy increases 419 557 15 of 20

District

Select revenues from common sources

Number of peers receiving

0 of 205 of 205 of 20

Per pupil spending

Spending by area 2015 2016 2016 2016Instruction 4,405$ 4,916$ 5,245$ 4,145$ Administration 1,383 1,521 1,647 806 Plant operations 1,104 1,209 1,511 939 Food service 633 615 496 415 Transportation 456 446 517 364 Student support 463 453 640 633 Instruction support 146 149 409 444 Total operational 8,590$ 9,309$ 10,465$ 7,746$

Land and buildings 398$ 198$ 455$ 621$ Equipment 287 376 488 400 Interest 171 168 158 216 Other 419 377 47 153 Total nonoperational 1,275$ 1,119$ 1,148$ 1,390$

Total per pupil spending 9,865$ 10,428$ 11,613$ 9,136$

Peer average

State average District

Financial stress assessmentOverall financial stress level:

Low Moderate High

Spending exceeded operating/capital budgets No overspendingSpending increase election results No election heldOperating reserve percentage, Trend 3.4%, Increasing

Low

Years of capital reserve held 1 to 3 yearsCurrent financial and internal control status Compliant

Measure: 2014 through 2016 AssessmentChange in number of district students Steady

Efficiency measures relative to peer averagesOperational

area Measure DistrictPeer

averageState

average

AdministrationCost per pupil $1,521 $1,647 $806 Students per administrative position

58 45 67

Plant operations

Cost per square foot $5.87 $4.72 $6.10 Square footage per student

206 341 154

Food service Cost per meal $3.48 $3.52 $2.81

Very low Low Comparable High Very high

Cost per rider $598 $863 $1,092 Transportation

Cost per mile $2.40 $3.32 $3.72

Students who passed state assessments

DistrictPeer groupState-wide

0%10%20%30%40%50%60%70%80%90%

100%

Math EnglishLanguage Arts

Science

Student and teacher measures

Measure DistrictAttendance rate (2015) 94% 93% 94% Graduation rate (2015) 47% 83% 78% Poverty rate (2015) 25% 24% 23% Students per teacher 12.7 16.5 18.6 Average teacher salary $44,450 $44,919 $46,384 Amount from Proposition 301 $5,166 $5,307 $5,315 Average years of teacher experience 14.6 12.0 11.0 Percentage of teachers in first 3 years 14% 17% 20%

Peer average

State average

Littlefield Unified School DistrictMohave County District size, location: Small, RuralEfficiency peer groups 6 and T-7, Achievement peer group 5 Students attending: 392Legislative district(s): 5 Number of schools: 2

Classroom dollar percentage

Arizona Auditor General Arizona School District Spending—Fiscal Year 2016 | March 2017 | Report 17-204

OPERATIONAL TRENDSFiscal years as indicated

PAGE 205

Littlefield USD—page 2

Year: 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016Percentage: 52.5 63.4 62.9 63.7 55.6 54.4 55.4 54.6 50.6 52.6 53.8 54.3 50.2 51.9 51.3 52.8

Transportation costs per mile and per rider

$2.51

$2.40

$1,045

$598

$0

$300

$600

$900

$1,200

$1,500

$0

$1

$2

$3

$4

$5

11 12 13 14 15 16

Cos

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r

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Plant costs per square foot and square footage per student

Cost per mile Cost per rider

234

392

0

200

400

600

800

1,000

01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16

Students attendingStudents attending

Changes in operational spending percentages

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Food serviceInstruction supportPlant operations

Student support

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-10%

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5%

10%

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01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16

Food service cost per meal

$2.97$3.48

$0

$1

$2

$3

$4

$5

11 12 13 14 15 16

Food service cost per meal

$4.48

$5.87

159 206

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100

200

300

400

500

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$8

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Plant costs per square foot and square footage per student

Cost per square foot Square footage per student

Plant cost per square foot and square footage per student

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$4,280 $4,916

$0

$4,000

$8,000

$12,000

$16,000

$20,000

01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16

Total operational spending per student Instructional spending per student

Total operational and instructional spending per pupil (inflation adjusted to 2016 dollars)

Administrative cost per pupil

$1,294

$1,521

$0

$400

$800

$1,200

$1,600

$2,000

11 12 13 14 15 16

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