Sedona-Oak Creek Joint Unified School District

In fiscal year 2002, the District had fewer administrative positions per student than the comparable districts, resulting in slightly lower administrative costs per student. The District’s food service costs were below the average for comparable districts; however, the program was not self-supporting. Therefore, the District had to supplement its food service program with about $42,000 from the Maintenance and Operation (M&O) Fund. The District also supplemented its transportation program with M&O monies by more than $14,000 because expenditures exceeded the related revenues. The District also had high plant operation and maintenance costs, primarily because it spent more on electricity and water than the comparable districts. In addition, while the District spent its Proposition 301 monies appropriately, it did not retain documentation to demonstrate that eligible employees met performance pay measures. Finally, the District’s classroom dollars percentage of 50.5 was almost 8 percent less than the state average of 58.2 percent. The low percentage was primarily related to the high plant operation and maintenance costs.