Flagstaff Unified School District

Flagstaff USD’s administrative costs per pupil were 33 percent higher than comparable districts’ costs, primarily because it had more administrative positions and paid higher salaries. The District’s transportation program was self-supporting, with revenues exceeding expenditures by more than $500,000. However, the District spent significantly more per rider and a larger percentage of its available operating dollars on transportation than comparable districts. Additionally, the District did not accurately report information for state funding purposes, resulting in its likely being overfunded by about $200,000. Flagstaff USD’s plant operations and maintenance costs per square foot were about 13 percent lower than comparable districts’ because it employed fewer plant employees and deferred maintenance on its buildings. The District spent its Proposition 301 monies for purposes authorized by statute. However, the District’s plan was incomplete, and the District did not always follow its plan when disbursing Proposition 301 monies. Flagstaff USD’s fiscal year 2006 classroom dollar percentage of 55.2 percent was 3.1 points below the state average. The District’s desegregation agreement with the U.S. Department of Education, Office of Civil Rights, requires it to ensure equal educational opportunities for its English Language Learners (ELL). Flagstaff USD spent about $2.2 million, or $1,687 per ELL student, on its desegregation plan in fiscal year 2006. The District’s desegregation expenditures have increased by 15 percent over the past 3 years even though its number of ELL students has decreased by 25 percent during that same time period. The District identified about 12 percent of its students as English language learners (ELL) and provided instruction for them in several different types of programs, including Structured English Immersion, bilingual education, mainstream, and Compensatory Instruction. The District separately accounted for its ELL costs, but not all of these costs were incremental.