Glendale Union High School District

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.