Arizona Office of the Auditor General
Page 177
Arizona School District Spending—Fiscal Year 2014 • Report No. 15-203
STUDENT ACHIEVEMENT, TEACHER MEASURES, AND FINANCIAL ASSESSMENTOPERATIONAL EFFICIENCY
Per pupil spending by operational area
ADE-reported district and school letter grades
Financial stress assessment
Low Moderate High
Cost measures relative to peer averages
Spending by operational area
5-year spending trend (2009 through 2014)
Instruction55.6%
Administration17.2%
Plant operations14.7%
Food service4.5%
Transportation6.9%
Student support1%Instruction
support0.1%
Classroomdollars
Nonclassroom dollars
Stress level
Overall financial stress level: Low
Measure: 2012 through 2014 AssessmentChange in number of district students Small school adjustmentSpending exceeded operating/capital budgets No overspendingSpending increase election results No election heldOperating reserve percentage (max. 4%), trend 4.0%, SteadyYears of capital reserve held More than 3 yearsCurrent financial and internal control status Compliant
Low Moderate High
22013 22014 22014 22014 22012TTotal $$17,876 $$14,973 $$16,101 $$7,578 $$10,667 CClassroom dollars 99,577 88,328 88,231 44,073 66,495 NNonclassroom dollars: 88,299 66,645 77,870 33,505 44,172 Administration 3,781 2,570 2,835 757 1,160 Plant operations 2,457 2,203 2,137 923 1,008 Food service 756 671 901 405 429 Transportation 1,068 1,043 1,072 373 464 Student support 202 149 536 600 594 Instruction support 35 9 389 447 517
PPeer average
SState average
NNational average District
Student and teacher measures
Measure DistrictPeer
averageState
averageAttendance rate 96% 94% 95% Graduation rate (2013) N/A 80% 75% Poverty rate (2013) 24% 24% 24% Students per teacher 11.1 17.3 18.6 Average teacher salary $49,185 $42,872 $46,026 Amount from Proposition 301 $2,500 $5,022 $4,810 Average years of teacher experience 14.1 12.1 10.9 Percentage of teachers in first 3 years 15% 19% 20%
Food serviceCost per meal equivalent
$4.40 $5.02
TransportationCost per mile $1.17 $1.61 Cost per rider $1,318 $1,444
Plant operations
Cost per square foot $7.05 $6.51 Square footage per student
313 351
AdministrationCost per pupil $2,570 $2,835 Students per administrator
36 28
State average
Operational area Measure District
Peer average
$3.62 $1,036
153
$757
68
$6.04
$2.69
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District grade:
Grade
Number of
schoolsPercentage of
schools
A 0
B 1
C 0
D 0
F 0
Not rated 0
0%
0%
0%
0%
100%
0%
Students who met state standards (AIMS)
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Math Reading Writing Science
District
Peer group
State-wide
San Simon Unified School DistrictCochise County District size, location: Very small, RuralEfficiency peer groups 11 and T-11, Achievement peer group 5 Students attending: 144Legislative district(s): 14 Number of schools: 1
Arizona Office of the Auditor General
Page c-157
Arizona School District Spending—Fiscal Year 2014 • Report No. 15-203
OPERATIONAL TRENDSFiscal years as indicated
Classroom dollar percentage:2001 22002 2003 22004 2005 22006 2007 22008 2009 22010 2011 22012 2013 2201452.2 56.8 50.3 51.4 55.0 59.3 58.3 54.3 54.5 56.5 53.1 52.2 53.6 55.6
$1.66$1.17
$1,181 $1,318
$0
$600
$1,200
$1,800
$2,400
$3,000
$0
$1
$2
$3
$4
$5
09 10 11 12 13 14
Cos
t per
ride
r
Cos
t per
mile
Plant costs per square foot and square footage per student
Cost per mile Cost per rider
Transportation costs per mile and per riderAverage teacher salary
$47,322
$49,185
$0
$15,000
$30,000
$45,000
$60,000
$75,000
10 11 12 13 14
Average teacher salary
$4.30 $4.40
$0
$1
$2
$3
$4
$5
09 10 11 12 13 14
Food service cost per mealFood service cost per mealChanges in operational spending percentages
Per
cent
age
poin
t cha
nge
Administration
Instruction
Food service
Instruction support
Plant operations
Student support
Transportation
-15%
-10%
-5%
0%
5%
10%
15%
01 02 03 04 05 06 07 08 09 10 11 12 13 14
$5.76
$7.05
482
313
0
200
400
600
800
1,000
$0
$2
$4
$6
$8
$10
09 10 11 12 13 14
Squ
are
foot
age
per s
tude
nt
Cos
t per
squ
are
foot
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
Total operational spending per student Instructional spending per student
$10,466
$14,973
$5,463 $8,328
$0
$5,000
$10,000
$15,000
$20,000
$25,000
01 02 03 04 05 06 07 08 09 10 11 12 13 14
Total operational and instructional spending per student
Administrative cost per student
$3,743
$2,570
$0
$1,000
$2,000
$3,000
$4,000
$5,000
09 10 11 12 13 14
Administrative costs per studentStudents attending
130 144
0
50
100
150
200
250
01 02 03 04 05 06 07 08 09 10 11 12 13 14
Students attending
San Simon Unified School District
