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  • Arizona School District SpendingFiscal 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 SpendingFiscal Year 2016 | March 2017 | Report 17-204

    OPERATIONAL TRENDSFiscal years as indicated

    PAGE 205

    Littlefield USDpage 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

    t per

    ride

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    Cos

    t per

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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

    Per

    cent

    age

    poin

    t cha

    nge

    Administration

    Instruction

    Food serviceInstruction supportPlant 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 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

    0

    100

    200

    300

    400

    500

    $0

    $2

    $4

    $6

    $8

    $10

    11 12 13 14 15 16

    Squa

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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

    $8,153 $9,309

    $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

    Administrative costs per student5-year spending trend (2011 through 2016)

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    Littlefield USD

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