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While Glendale Union High School District’s administrative cost
percentage was at the state average, the District’s fiscal year 2003 per-pupil
administrative costs were about 20 percent higher than comparable districts
averaged. The higher per-pupil costs were primarily because the District
employed more assistant principals. While the District’s three assistant
principals per school is similar to staffing levels in other high schools
reviewed, assistant principals in these other schools serve more students, on
average. Additionally, the District offered more generous expense allowances and
compensation for accumulated vacation and sick leave than the comparable
districts. The District’s food service program was not self-supporting and cost
$461,000 more than it received in revenues in fiscal year 2003. The operating
loss was related to the District having a higher average cost per meal and its
break-even analysis not including all related food service costs. The District
also subsidized its transportation program by about $560,000. Higher costs were
linked to the District’s relatively high proportion of mileage associated with
special needs transportation. However, the District can take steps to manage
costs by reviewing its routes, maintaining accurate mileage records, and
developing efficiency measures. The District’s plant operation and maintenance
costs were similar to comparably sized districts. Proposition 301 monies were
spent in accordance with statute and the District’s spending plan, and the
District’s classroom dollar percentage of 59.7 percent is above the state
average of 58.6. Finally, the District spent approximately $5.1 million for
desegregation activities to address concerns related to racial discrimination in
discipline matters, students with limited English proficiency (LEP), and
students considered at risk of dropping out of school. However, expenditures for
at-risk programs for non-LEP students do not appear to qualify as desegregation
expenses under Arizona law.
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