Arizona Office of the Auditor General Page 124
Arizona School District Spending—Fiscal Year 2015 • Report No. 16-202
STUDENT AND TEACHER MEASURES, FINANCIAL ASSESSMENT, AND REVENUE OPERATIONAL EFFICIENCY
Nonclassroom dollars
Classroom dollars
Instruction 60.7%
Administration 8.5%
Plant operations 10.2%
Food service 4.3%
Transportation 4.4%
Student support 7.2%
Instruction support
4.7%
Peer average 56.6%
Spending by operational area
Financial stress assessment
Overall financial stress level: Moderate
Measure: 2013 through 2015 Assessment Change in number of district students Steady Spending exceeded operating/capital budgets Capital only Spending increase election results Voter-approved Operating reserve percentage (max. 4%), trend 1.1%, Decreasing Years of capital reserve held 1 to 3 years Current 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 Administration
Cost per pupil $595 $641
Students per
administrative position 87 81
Cost per rider $1,175 $1,124 Plant
operations
Cost per square foot $5.28 $5.93 Square footage per
student 136 144
High Very high
Very low Low Comparable
Food service Cost per meal
equivalent $2.49 $2.75
Transportation Cost per mile $4.42 $3.61
Per pupil revenues
Peer State average average Revenues by source 2014 2015 2015 2015 Federal $ 615 $ 622 $ 839 $ 1,299 State 3,110 3,032 3,183 3,517 Local 4,4834,408 4,941 4,248 Total revenues per pupil $ 88,133 $ 88,137 $ 88,963 $ 99,064
Equalization formula funding $ 5,280 $ 4,976 $ 5,221 $ 5,303 Grants 630 641 854 1,167
Donations and tax credits 51 61 83 78
Select revenues from less common sources Desegregation $ 0 $ 0
Small school adjustment 0 0
Federal impact aid 0 0
Voter-approved levy increases 1,463 1,394 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 2014 2015 2015 2015 Instruction $ 3,919 $ 4,268 $ 4,107 $ 4,105 Administration 609 595 641 780Plant operations 751 720 853 930
Food service 299 299 333 417
Transportation 335 313 343 371
Student support 479 506 618 613
Instruction support 331326 367 442
Total operational $ 66,718 $ 77,032 $ 77,262 $ 77,658 Land and buildings $ 740 $ 1,087 $ 551 $ 641
Equipment 194 355 316 383
Interest 176 171 266 225
Other 301322 184 150 Total nonoperational $ 1,432 $ 1,914 $ 1,317 $ 1,399 Total per pupil spending $ 8,150 $ 8,946 $ 8,579 $ 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 Language
Arts Science
District Peer group State-wide
Student and teacher measures
Measure District
Peer average
State average
Attendance rate 95% 95% 94%
Graduation rate (2014) 92% 88% 76%
Poverty rate (2014) 11% 14% 23%
Students per teacher 18.2 19.3 18.6
Average teacher salary $44,928 $44,660 $46,008 Average years of teacher experience 12.1 10.7 11.0 Percentage of teachers in first 3 years 14% 19% 20%
Deer Valley Unified School District
Maricopa County District size, location: Very large, Suburb
Efficiency peer groups 1 and T-4, Achievement peer group 2 Students attending: 32,593
Legislative district(s): 1, 15, 20, and 22 Number of schools: 37
Arizona Office of the Auditor General Page 125
Arizona School District Spending—Fiscal Year 2015 • Report No. 16-202
OPERATIONAL TRENDS Fiscal years as indicated
$3.85
$4.42
$1,039 $1,175
$0
$400
$800
$1,200
$1,600
$2,000
$0
$1
$2
$3
$4
$5
10 11 12 13 14 15
Cost per rider
Cost per mile
Plant costs per square foot and square footage per student
zCost per mile Cost per rider
Transportation costs per mile and per rider
$2.17 $2.49
$0
$1
$2
$3
$4
$5
10 11 12 13 14 15
Food service cost per meal
Food service cost per meal Changes in operational spending percentages
Percentage point change
Administration Instruction Food service Instruction support
Plant operations Student support
Transportation
-6%
-4%
-2%
0%
2%
4%
6%
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15
$6.09
$5.28 126
136
0 50 100 150 200 250
$0
$2
$4
$6
$8
$10
10 11 12 13 14 15 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
zTotal operational spending per student Instructional spending per student
$6,440
$7,032
$3,870 $4,268
$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
$597
$595
$0
$250
$500
$750
$1,000
$1,250
10 11 12 13 14 15
Administrative costs per student
Students attending
26,209
32,593
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
Students attending
5-year spending trend
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Classroom dollar percentage
Deer Valley USD —page 2
Year: 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 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
