PAGE 418

Spending by operational area

STUDENT ACHIEVEMENT, STUDENT AND TEACHER MEASURES, AND REVENUESOPERATIONAL EFFICIENCY

Arizona Auditor General Arizona School District Spending—Fiscal Year 2017 | March 2018 | Report 18-203

1 See Appendix A for information such as districts included in each peer group and Appendix B for sources and methodology.

Per pupil revenuesPeer State

average averageRevenues by source 2016 2017 2017 2017Federal 8,469$ 10,658$ 3,999$ 1,318$ State 5,028 5,740 4,066 3,831 Local 1,231 928 4,210 4,443 Total per pupil revenues 14,728$ 17,326$ 12,275$ 9,592$

Equalization formula funding 5,479$ 5,730$ 5,929$ 5,503$ Amount from Prop 123 240 241 243 245 Prop 123 additional funding 45 48 49 46 Grants 1,724 2,507 1,751 1,185 Donations and tax credits 4 12 138 89

Select revenues from less common sourcesDesegregation 0$ 0$ Small school adjustment 0 0 Federal impact aid 7,006 8,151 Voter-approved levy increases 146 162 20 of 29

District

Select revenues from common sources

Number of peers receiving

1 of 290 of 29

14 of 29

Per pupil spending

Spending by area 2016 2017 2017 2017Instruction 5,216$ 7,665$ 4,541$ 4,377$ Administration 1,399 1,562 1,102 844 Plant operations 2,025 2,446 1,289 977 Food service 674 707 396 422 Transportation 487 749 488 381 Student support 1,168 1,657 632 679 Instruction support 687 901 346 461 Total operational 11,656$ 15,687$ 8,794$ 8,141$

Land and buildings 0$ 818$ 764$ 691$ Equipment 596 532 536 424 Interest 469 244 221 236 Other 7 27 78 161 Total nonoperational 1,072$ 1,621$ 1,599$ 1,512$

Total per pupil spending 12,728$ 17,308$ 10,393$ 9,653$

Peer average

State average District

Student and teacher measures

Measure DistrictAttendance rate 90% 92% 94% Graduation rate (2016) 71% 79% 80% Poverty rate (2016) 40% 43% 22% Special education population 11% 12% 12% Students per teacher 12.6 15.3 18.5 Average teacher salary $60,441 $48,972 $48,372 Amount from Prop 301 $3,920 $4,489 $5,840 Average years of teacher experience 15.5 12.6 11.3 Percentage of teachers in first 3 years 9% 16% 19%

Peer average

State average

Efficiency measures relative to peer averages

Cost per rider $1,293 $921 $1,198 Transportation

Cost per mile $4.39 $2.98 $3.84

Very low Low Comparable High Very high

Food service Cost per meal $3.19 $3.54 $2.88

Plant operations

Cost per square foot $7.48 $5.20 $6.30 Square footage per student

327 263 155

AdministrationCost per pupil $1,562 $1,102 $844 Students per administrative position

47 53 67

Operational area Measure District

Peer average

State average

Students who passed state assessments

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

100%

Math English Language Arts Science

District Peer group State-wide

Administration, 9.9%Plant operations, 15.6%Food service, 4.5%Transportation, 4.8%Student support, 10.6%Instruction support, 5.7%

Instruction48.9%

Peer average50.2%

Window Rock Unified School DistrictApache County District size, location: Medium, TownEfficiency peer groups 5 and T-7, Achievement peer group 71 Students attending: 1,792Legislative district(s): 7 Number of schools: 5

Window Rock USD—page 2

Year: 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017Percentage: 54.1 57.3 57.5 56.1 52.0 52.0 52.4 50.4 50.1 49.6 47.4 48.0 47.1 46.1 45.6 44.7 48.9

Instructional spending percentage

Arizona Auditor General

OPERATIONAL TRENDS AND FINANCIAL STRESS ASSESSMENTFiscal years as indicated

PAGE 419

Transportation costs per mile and per rider

$3.64

$4.39

$786

$1,293

$0

$300

$600

$900

$1,200

$1,500

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$1

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$4

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Cost per mile Cost per rider

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Food service cost per meal

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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

Administrative cost per pupil

$1,587 $1,562

$0

$400

$800

$1,200

$1,600

$2,000

12 13 14 15 16 17

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2,935

1,792

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600

1,200

1,800

2,400

3,000

01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17

Students attending

Total operational and instructional spending per pupil (inflation adjusted to 2017 dollars)

$9,968

$15,687

$5,393

$7,665

$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 17Total operational spending per pupil Instructional spending per pupil

Financial stress assessment

Overall financial stress level:

Low Moderate High

Spending exceeded operating/capital budgets NNo overspendingSpending increase election results No election heldOperating reserve percentage, Trend 44.3%, Varying

MModerate

Years of capital reserve held IImpact Aid Fund reserveCurrent financial and internal control status MMarginally compliant

Measure: 2015 through 2017 AssessmentChange in number of district students LLarge decrease

Arizona School District Spending—Fiscal Year 2017 | March 2018 | Report 18-203