Tucson Unified School District

Pima County District size, location: Very large, City

1
Efficiency peer groups 1 and T-5, Achievement peer group 3 Students attending : 45,398
Legislative district(s): 2, 3, 4, 9, and 10 Number of schools: 86
STUDENT AND TEACHER MEASURES,
OPERATIONAL EFFICIENCY
FINANCIAL ASSESSMENT, AND REVENUES

Spending by operational area Student and teacher measures

Peer State
Classroom Nonclassroom Measure District average average
dollars dollars Attendance rate (2015) 92% 94% 94%
Graduation rate (2015) 86% 84% 78%
Poverty rate (2015) 29% 24% 23%
Students per teacher 18.4 19.0 18.6
Administration, 10.9% Average teacher salary $43,745 $44,998 $46,384
Plant operations, 13.2%
Amount from Proposition 301 $4,230 $5,064 $5,315
Instruction Food service, 5%
48.8% Average years of teacher experience 11.3 11.6 11.0
Transportation, 5.8%
Peer average Student support, 9.6% Percentage of teachers in first 3 years 24% 17% 20%
56.2% Instruction support, 6.7%
Students who passed state assessments
100%
90%
80%
70%
60% District
Efficiency measures relative to peer averages 50% Peer group
Operational Peer State 40% State-wide
30%
area Measure District average average 20%
Cost per pupil $914 $673 $806 10%
Administration Students per 0%
50 80 67 Math English Science
administrative position Language Arts
Cost per square foot $6.15 $5.86 $6.10
Plant
operations
Square footage per Financial stress assessment
180 147 154
student Overall financial stress level: Low
Food service Cost per meal $3.03 $2.73 $2.81 Measure: 2014 through 2016 Assessment
Change in number of district students Moderate decrease
Cost per mile $4.65 $3.76 $3.72
Transportation Spending exceeded operating/capital budgets No overspending
Cost per rider $2,033 $1,462 $1,092
Spending increase election results No election held
Very low Low Comparable High Very high Operating reserve percentage, Trend 3.9%, Steady
Years of capital reserve held More than 3 years
Per pupil spending Current financial and internal control status Compliant
Peer State
Low Moderate High
District average average
Spending by area 2015 2016 2016 2016 Per pupil revenues
Instruction $ 4,005 $ 4,108 $ 4,121 $ 4,145 Peer State
Administration 897 914 673 806 District average average
Plant operations 1,124 1,105 859 939 Revenues by source 2015 2016 2016 2016
Food service 417 423 329 415 Federal $ 1,241 $ 1,539 $ 838 $ 1,301
Transportation 482 487 341 364 State 3,607 3,777 3,389 3,780
Student support 791 810 639 633 Local 4,621 4,670 5,025 4,268
Instruction support 512 565 369 444 Total revenues per pupil $ 9,469 $ 9,986 $ 9,252 $ 9,349
Total operational $ 8,228 $ 8,412 $ 7,331 $ 7,746
Select revenues from common sources
Land and buildings $ 588 $ 200 $ 396 $ 621 Equalization formula funding $ 5,286 $ 5,469 $ 5,384 $ 5,471
Equipment 413 519 369 400 Grants 1,213 1,508 854 1,182
Interest 254 249 247 216 Donations and tax credits 74 90 94 86
Other 117 112 194 153 Number of peers
Total nonoperational $ 1,372 $ 1,080 $ 1,206 $ 1,390 Select revenues from less common sources receiving
Total per pupil spending $ 9,600 $ 9,492 $ 8,537 $ 9,136 Desegregation $ 1,301 $ 1,403 4 of 10
Small school adjustment 0 0 0 of 10
1 Federal impact aid 16 21 2 of 10
District is working with the Arizona Department of Education to resolve
student count discrepancy. See Appendix B, page b-5. Voter-approved levy increases 479 538 10 of 10

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

PAGE 390
 Tucson USDpage 2
Classroom dollar percentage
Year: 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Percentage: 53.9 54.7 54.9 55.0 55.4 54.9 54.3 53.4 53.5 53.9 50.4 50.6 49.2 48.7 48.7 48.8
OPERATIONAL TRENDS
Fiscal years as indicated
5-year spending trend (2011 through 2016) Administrative
Administrative costscost per pupil
per student
Totall operat
operational
o erattion
ionnall spendi
n sspending
endi
ndinng g p
perr pupil,
p , adadjusted
a d sted
dju d fo
ffor
orr iinflation,
nfla
a on,
atio $1,250
decreased dbbyy 5 percen
percent
p nt.
ntt. The
T e pe
percentage
p ercen
rcenn age
ntage
e of
o d dollars
do
o larss spen
ol sspent
pen ntt in
n n th
the
h
he $1,000 $914
classroom decre
decreased
d creeased d from 5 50.
500.4
4 to 4 48.
48
8.88 p percent
ercen nt.
nt
n t. As a
$750
percentagege off total al operatio
operational
tio
onal spend
spending,
ndding, ad administration
ministr
stration $793
increased a and d food
f sservice
se
ervicee inc
increased
nc
c
creasedd slightly,
s w e plant
while $500
operations
ns decre
decreased
ecreea slightly
tly. Other nonclassroom areas
tly $250
remained d stable
ble.
le
$0
11 12 13 14 15 16

Total operational and instructional spending Plantcosts

Plant costper
persquare
square foot
foot and
and square footage
square
per pupil (inflation adjusted to 2016 dollars) per student
footage per student
$12,500 $10 250

Square footage per student

$10,000 Cost per square foot $8 175 180 200
$7,934 $8,412

$7,500 $6 150
$6.49 $6.15
$5,000 $4 100
$4,277 $4,108
$2,500 $2 50

$0 $0 0
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 11 12 13 14 15 16
z Total operational spending per student Instructional spending per student z Cost per square foot Square footage per student

Changes in operational spending percentages Food

Foodservice
servicecostcost
per meal
per meal
9% $5
Percentage point change

6% $4
3% $3.03
Transportation $3
Plant operations
0% Instruction support
Student support $2 $2.60
-3% Administration
Food service $1
-6% Instruction

-9% $0
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 Plant
11 costs per
12 square foot
13 and square
14 15 16

Students attending
Students attending footage per student
Transportation costs per mile and per rider
75,000 $10 $3,500

60,000 $8 $2,800
Cost per rider

59,267 $1,971
Cost per mile

$2,033
45,000 $6 $2,100
45,398
30,000 $4 $4.65 $1,400
$4.06
15,000 $2 $700

0 $0 $0
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 11 12 13 14 15 16
z Cost per mile Cost per rider

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

PAGE 391