Gilbert Public Schools reports 73.2% of spending in classrooms; audit data and teacher-salary measures vary

GILBERT, Ariz. — Gilbert Public Schools officials told the district governing board that the Auditor General’s FY2024 district spending report shows 73.2% of operational spending in classroom functions and administration at about 8.2%, and explained why published average teacher-salary figures can differ.

The presentation, led by Jackie Matinen, director of finance, and introduced by district business staff, summarized FY2024 operational-area spending and compared Gilbert’s results with neighboring districts and a peer group of large districts. Matinen said instruction—defined in the district’s account code structure as functions in the 1000 series—was 58.9% and student support an additional 9.6%, yielding 73.2% classroom-related spending overall.

The report matters because the Auditor General’s district spending report is widely cited by state policymakers and media, Matinen said. “If that percentage ever dropped precipitously, we might be concerned about how the dollars in the classroom come out,” she told the board.

Board members and staff noted two main caveats. First, Gilbert’s locally published Annual Comprehensive Financial Report uses a government-wide accounting basis and includes items such as interest on long-term debt and depreciation; the Auditor General’s district spending report uses a different fund and function mapping, which can change percentages for instruction and administration. Second, average teacher-salary calculations vary because districts used different coding practices in 2023–24; Gilbert reported an average teacher salary of $67,000 on its AFR (including stipends), a $64,000 figure for base pay excluding stipends, while the Auditor General’s district-spending calculation produced about $63,000. Matinen and other staff advised caution when comparing single-year numbers across districts because mandated uniform account coding only took effect after the 2024 reporting period.

Staff also described an accounting error that inflated reported transportation spending: maintenance and operating charges for the district’s “white fleet” (nonroute vehicles) had been posted to the student-transportation function (2700) rather than to the appropriate functions for special programs and operations. The finance team said they have corrected the coding and expect the 2025 report to reflect that change.

Comparisons with neighboring districts showed Gilbert at or above peer averages for classroom spending and at the low end for administration and plant operations. Matinen highlighted that Gilbert’s administration percentage matches Mesa’s despite Mesa being nearly double Gilbert’s size—an outcome she described as an efficiency signal rather than a direct pay comparison.

Board members asked for multi-year trend reporting, per-school schedules, and historical context stretching back to 2015–2016 so trustees can see the fiscal impact of past overrides and bond measures. Matinen and staff agreed to prepare expanded trend materials and per-school schedules upon request.

The board’s discussion preceded a separate budget presentation and did not include a vote. The district’s finance staff emphasized that while the FY2024 district spending report offers a useful snapshot, differences in account-coding practice and one-time items mean multi-year and detailed local schedules are necessary for accurate comparisons.

Matinen closed by reiterating that some published statewide averages may be misleading until uniform coding is fully adopted and validated across districts; staff expect greater confidence in cross-district comparisons with 2025 data.