Auditor General analysis: Humboldt Unified spent about $6.90 of every $10 on classroom costs in 2024, below state average per‑pupil spending

Chief financial staff presented the Arizona Auditor General’s 2024 spending analysis and explained how classroom spending and per‑pupil figures compare with state and peer averages.

The Auditor General analysis shows roughly $6.90 of every $10 (69%) was directed to classroom spending for the reporting year. District staff said top‑performing districts typically reach the low to mid‑70% range. The district’s per‑pupil spending was presented at about $12,029 versus a state average around $15,300; staff said the difference equates to roughly $400 per pupil that could have been spent if carry‑forward funds were reduced and redirected.

District finance director Mike Tannehill (presenting the analysis) explained drivers for fluctuations: the 2007 peak followed post‑recession budget changes, and a 2017 low coincided with an unfunded state minimum‑wage increase and several one‑time repair expenses that shifted spending away from classrooms. He described the limited options for closing the per‑pupil gap: (1) increases in federal/state funds tied to student poverty levels; (2) voter‑approved overrides (M&O, capital or bonds); or (3) other local revenue. He underscored that large, unpredictable capital repairs (roof, HVAC) make maintaining a healthy carry‑forward important.

Board members asked clarifying questions about administration, plant, food service and transportation line items; Tannehill noted the district is generally below peer averages in those areas and highlighted that increased revenue typically flows into classroom spending.

Ending: The board received the auditor general report; no vote was taken. Finance staff said they will use the analysis to guide budget and capital planning.