PAGE 122
Spending by operational area
STUDENT ACHIEVEMENT, STUDENT AND TEACHER MEASURES, AND REVENUES
OPERATIONAL 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 revenues
Peer State average average Revenues by source 2016 2017 2017 2017 Federal $ 670 $ 682 $ 885 $ 1,318 State 3,207 3,205 3,394 3,831 Local 4,465 4,955 5,302 4,443 Total per pupil revenues $ 8,342 $ 8,842 $ 9,581 $ 9,592
Equalization formula funding $ 5,138 $ 5,165 $ 5,387 $ 5,503
Amount from Prop 123 230 234 241 245
Prop 123 additional funding 45 45 46 46
Grants 686 705 901 1,185 Donations and tax credits 82 84 98 89
Select revenues from less common sources Desegregation $ 0 $ 0
Small school adjustment 0 0
Federal impact aid 0 0
Voter-approved levy increases 1,311 1,721 10 of 10 District Select revenues from common sources Number of peers receiving 4 of 10 0 of 10 2 of 10
Per pupil spending
Spending by area 2016 2017 2017 2017 Instruction $ 4,022 $ 4,483 $ 4,386 $ 4,377 Administration 689 733 680 844Plant operations 805 810 877 977
Food service 288 305 323 422
Transportation 289 307 341 381
Student support 514 562 679 679
Instruction support 273 278 358 461
Total operational $ 6,880 $ 7,478 $ 7,644 $ 8,141 Land and buildings $ 485 $ 735 $ 651 $ 691
Equipment 278 300 393 424
Interest 152 185 223 236
Other 218 266 209 161 Total nonoperational $ 1,133 $ 1,486 $ 1,476 $ 1,512 Total per pupil spending $ 8,013 $ 8,964 $ 9,120 $ 9,653
Peer
average State average District
Student and teacher measures
Measure District
Attendance rate 95% 95% 94%
Graduation rate (2016) 94% 90% 80%
Poverty rate (2016) 11% 13% 22%
Special education population 10% 12% 12%
Students per teacher 17.2 18.4 18.5
Average teacher salary $45,022 $46,837 $48,372 Amount from Prop 301 $4,874 $6,016 $5,840 Average years of teacher experience 12.3 11.3 11.3 Percentage of teachers in first 3 years 16% 18% 19%
Peer
average State average
Efficiency measures relative to peer averages
Cost per rider $1,221 $1,207 $1,198 Transportation Cost per mile $4.72 $4.28 $3.84 Very low Low Comparable High Very high Food service Cost per meal $2.67 $2.79 $2.88 Plant
operations
Cost per square foot $5.87 $6.15 $6.30 Square footage per
student 138 147 155
Administration
Cost per pupil $733 $680 $844
Students per
administrative position 86 80 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, 9.8%
Plant operations, 10.8%
Food service, 4.1%
Transportation, 4.1%
Student support, 7.5%
Instruction support, 3.7%
Instruction 60%
Peer average 56.4%
Deer Valley Unified School District
Maricopa County District size, location: Very large, Suburb
Efficiency peer groups 1 and T-3, Achievement peer group 21 Students attending: 32,724
Legislative district(s): 1, 15, 20, and 22 Number of schools: 38
Deer Valley USD —page 2
Year: 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Percentage: 60.1 62.2 61.6 62.8 61.9 61.2 60.5 61.5 60.6 60.6 59.6 58.9 58.6 58.3 60.7 58.5 60.0 Instructional spending percentage
Arizona Auditor General
OPERATIONAL TRENDS AND FINANCIAL STRESS ASSESSMENT Fiscal years as indicated
PAGE 123
Transportation costs per mile and per rider
$4.00
$4.72
$1,169 $1,221
$0
$300
$600
$900
$1,200
$1,500
$0
$1
$2
$3
$4
$5
12 13 14 15 16 17
Cost per rider
Cost per mile
Plant costs per square foot and square footage per student
zCost per mile Cost per rider
Food service cost per meal
$2.29
$2.67
$0
$1
$2
$3
$4
$5
12 13 14 15 16 17
Food service cost per meal
$5.99 $5.87
133 138
0 50 100 150 200 250
$0
$2
$4
$6
$8
$10
12 13 14 15 16 17
Square footage per student
Cost per square foot
Plant costs per square foot and square footage per student
zCost per square foot Square footage per student
Plant cost per square foot and square footage per student
Administrative cost per pupil
$571
$733
$0
$250
$500
$750
$1,000
$1,250
12 13 14 15 16 17
Administrative costs per student
5-year spending trend
(2012 through 2017)Totall operationall spendingg perr pupil, adjustedd forr inflation, Total operao
increasederaation dd byionnal
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oo totalg ovoveraall romfr al
al operationalmm 555858.999 tooo 606 al
aal spending, percen
plantcennntt. OveralOO nt
nt operationsll, aasas aaa percentp sss decreasedcenttage
dd andageeoofo
dd foodf ottotaal operao dd serviceperaation
ee andtionnaal spending,s dd transportation plannt operatio
decreasedrations decrd dd slightly,ecrreased
yy whileseddd anda d oodfo d ervs ee administrationervvicee anda d
nn increasedtrraanspo dd andspoortation
dd student decrease
supportasedd slightlys rtrt increasedlyy, wwhilew
dd slightlyee adad tly tly.
Students attending
26,209
32,724
0 9,000 18,000 27,000 36,000 45,000
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)$6,603
$7,478
$3,968 $4,483
$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 16 17
zTotal operational spending per pupil Instructional spendingper pupil
Financial stress assessment
Overall financial stress level:
Low Moderate High
Spending exceeded operating/capital budgets NNo overspending Spending increase election results VVoter-approved Operating reserve percentage, Trend 22.1%, Varying
M Moderate
Years of capital reserve held 11 to 3 years Current financial and internal control status MMarginally compliant
Measure: 2015 through 2017 Assessment
Change in number of district students SSteady
Arizona School District Spending—Fiscal Year 2017 | March 2018 | Report 18-203
