Arizona Office of the Auditor General

Page 230

Arizona School District Spending—Fiscal Year 2015 • Report No. 16-202

STUDENT AND TEACHER MEASURES, FINANCIAL ASSESSMENT, AND REVENUEOPERATIONAL EFFICIENCY

Nonclassroom dollars

Classroom dollars

Instruction60.6%

Administration11.5%

Plant operations10.5%

Food service3%

Transportation5.1%

Student support7.8%

Instruction support1.5%

Peer average50.2%

Spending by operational area

Financial stress assessmentOverall financial stress level: High

Measure: 2013 through 2015 AssessmentChange in number of district students SteadySpending exceeded operating/capital budgets Capital onlySpending increase election results Mixed election resultsOperating reserve percentage (max. 4%), trend 0.8%, DecreasingYears of capital reserve held Less than 1 yearCurrent financial and internal control status Compliant

Low Moderate High

Efficiency measures relative to peer averages

$3.66 $1,071

153

$780

67

$6.09

$2.79

State average

Operational area Measure District

Peer average

AdministrationCost per pupil $843 $1,075 Students per administrative position

72 58

Cost per rider $680 $535

Plant operations

Cost per square foot $4.56 $4.90 Square footage per student

168 258

High Very highVery low Low Comparable

Food serviceCost per meal equivalent

$3.59 $3.39

TransportationCost per mile $3.26 $3.69

Per pupil revenuesPeer State

average averageRevenues by source 2014 2015 2015 2015Federal 583$ 640$ 3,790$ 1,299$ State 1,672 1,927 3,700 3,517 Local 6,411 6,378 4,105 4,248

Total revenues per pupil 88,666$ 88,945$ 111,595$ 99,064$

Equalization formula funding 5,309$ 5,180$ 5,693$ 5,303$ Grants 808 832 1,675 1,167 Donations and tax credits 57 119 140 78

Select revenues from less common sourcesDesegregation 0$ 0$ Small school adjustment 0 0 Federal impact aid 0 0 Voter-approved levy increases 1,606 1,656 19 of 29

District

Select revenues from common sources

Number of peers receiving

1 of 290 of 29

15 of 29

Per pupil spending

Spending by area 2014 2015 2015 2015Instruction 4,270$ 4,428$ 4,428$ 4,105$ Administration 718 843 1,075 780 Plant operations 839 767 1,203 930 Food service 180 218 428 417 Transportation 372 374 498 371 Student support 587 574 623 613 Instruction support 139 107 353 442

Total operational 77,105$ 77,311$ 88,608$ 77,658$

Land and buildings 52$ 124$ 504$ 641$ Equipment 349 355 492 383 Interest 401 413 248 225 Other 41 84 57 150

Total nonoperational 843$ 976$ 1,301$ 1,399$

Total per pupil spending 7,948$ 8,287$ 9,909$ 9,057$

Peer average

State average District

Students who met state standards

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

100%

Math English LanguageArts

Science

District

Peer group

State-wide

Student and teacher measures

Measure DistrictPeer

averageState

averageAttendance rate 92% 92% 94% Graduation rate (2014) 79% 84% 76% Poverty rate (2014) 17% 19% 23% Students per teacher 21.1 17.3 18.6 Average teacher salary $41,480 $38,024 $46,008 Average years of teacher experience 10.1 9.6 11.0 Percentage of teachers in first 3 years 29% 21% 20%

Mingus Union High School District Yavapai County District size, location: Medium, TownEfficiency peer groups 5 and T-6, Achievement peer group 10 Students attending: 1,181Legislative district(s): 1 and 6 Number of schools: 1

Arizona Office of the Auditor General

Page 231

Arizona School District Spending—Fiscal Year 2015 • Report No. 16-202

OPERATIONAL TRENDSFiscal years as indicated

$3.63$3.26

$1,235

$680

$0

$400

$800

$1,200

$1,600

$2,000

$0

$1

$2

$3

$4

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10 11 12 13 14 15

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Plant costs per square foot and square footage per student

Cost per mile Cost per rider

Transportation costs per mile and per rider

$4.98 $3.59

$0

$1

$2

$3

$4

$5

10 11 12 13 14 15

Food service cost per mealFood service cost per mealChanges in operational spending percentages

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Administration

Instruction

Food service

Instruction support

Plant operations

Student support

Transportation

-9%

-6%

-3%

0%

3%

6%

9%

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

$6.65

$4.56

156 168

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200

300

400

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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

$7,533

$7,311

$4,505 $4,428

$0

$2,500

$5,000

$7,500

$10,000

$12,500

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

Total operational and instructional spending per student (inflation adjusted to 2015 dollars)

Administrative cost per student

$882 $843

$0

$400

$800

$1,200

$1,600

$2,000

10 11 12 13 14 15

Administrative costs per student

Students attending

1,163

1,181

0

600

1,200

1,800

2,400

3,000

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

Students attending

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Mingus UHSD—page 2

Year: 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015Percentage: 59.8 62.0 59.4 58.6 58.1 61.3 62.4 58.5 62.6 55.1 55.0 58.0 59.6 60.1 60.6