McNeal Elementary School District

In fiscal year 2011, McNeal Elementary School District’s student AIMS scores were lower than or similar to the peer districts’ averages. Although per pupil costs were high in some operational areas, the District was relatively efficient overall. McNeal ESD’s per pupil administrative costs were higher than the peer districts’ average, but the District spent a similar total amount for administration as the peer districts. The District’s per pupil administrative costs were higher simply because it had only 53 students compared to the peer district average of 77 students. The District’s food service program also had higher per pupil costs, but its cost per meal was similar to the peer districts’ average. However, the District subsidized its food service program with $23,000 that otherwise potentially could have been spent in the classroom. In order to reduce the need to subsidize its food service program, the District should evaluate and consider making changes, such as increasing meal prices and no longer providing free meals to staff. In addition, McNeal ESD’s plant operations and transportation program were both reasonably efficient, with lower costs per square foot and per mile, respectively. McNeal ESD paid a neighboring district to transport high school students living within McNeal ESD’s boundaries. As allowed by law, both districts received full funding for the route miles. Lastly, the District needs to strengthen some of its purchasing and computer controls.