CFO outlines Auditor General report showing Litchfield spends a high share in the classroom

CFO Vaughn presented the Arizona Auditor General’s fiscal-year 2024 school-district spending report to the Litchfield Elementary School District Governing Board on April 22, showing the district devoted 72.8% of operational spending to classroom expenses and 58.9% to direct instructional costs.

Vaughn explained the Auditor General’s methodology, which divides spending into operational and nonoperational categories and further separates classroom operational spending into instruction, student support and instructional support. He said the district’s instructional spending proportion exceeded that of its peer-group districts in the Auditor General’s comparison set for fiscal year 2024.

The presentation noted year-over-year increases in per-student spending, driven in part by state funding and raises for staff. Vaughn said the district’s administrative spending is “very low” by peer comparison, facility spending is comparable with peers, and the district has less square footage per student, indicating efficient use of space. He also reviewed teacher-salary data and explained that differences between district compensation studies and Auditor General comparisons are driven by differing peer-group methodologies and resource levels among districts.

Board members asked questions and commented. Miss Moran and Mr. Mikes praised the district’s balance of teacher compensation and classroom supports; Miss Moran warned that teacher pay remains a closely watched issue and recommended continued attention. The board discussed trade-offs—such as raising salaries by cutting other supports—and underscored a district priority of maintaining supports for student success while working within available resources.

No formal action was taken; the item was presented for discussion and information.