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Keeping tax dollars in classrooms challenging
Thelma Grimes/Vail Sun
In tough economic times many citizens ask the state and federal governments where their tax dollars are going. In the Vail School District a recent study showed the answer is clear: nearly 60 percent of the total is being spent in classrooms.
The State of Arizona Office of the Auditor General released results for all school districts across the state, looking at how much money is actually spent inside the classroom in 2007.
For the last seven years the audit has been conducted to summarize how districts reported spending their classroom site fund money allocated through Proposition 301 and the education sales tax approved by voters in November 2000.
Vail came in at 59.3 percent, and with recent labels of excelling for all 15 schools, and deemed by the federal government as having made adequate yearly progress, the district southeast of Tucson continues to be an educational leader in the state.
Calvin Baker, Vail's superintendent of schools, said keeping tax dollars in the classrooms is not as easy as it sounds.
"It is very difficult to keep a high percentage of money in the classrooms when utility costs and fuel costs are so much higher than they used to be," he said. "Many school districts build school budgets at the district level. They look at the number of students in each school and decide how many teachers, counselors, librarians, art teachers and other staff that each school should have.
"Vail uses a process that is primarily formula based. We distribute out money to schools based primarily on the number of students at the school. The local site council and principal then decide how to divide the money up at each school. We also work very hard to control administrative costs. We have fewer administrators and lower paid administrators than many other school districts."
While pleased that Vail schools are able to focus on the importance of preparing students for the real world, Baker said the struggles each year only get tougher, considering education continues to be under funded.
"School budgets are much like budgets at our homes," he said. "There are certain fixed costs, like utilities and transportation, that simply must be paid for. Once those fixed costs are covered, any remaining money can be spent on other things. The greater the gap between income and fixed costs, the great the amount of money that can be spent on other things."
While funding shortfalls may be a problem, the auditor's report showed that statewide Arizona schools continue to fall behind the national average, which is 61.2 percent.
The report stated, "Arizona's classroom dollar percentages could have been higher if districts had continued spending their resources as they did in fiscal year 2001.
The additional Proposition 301 and Indian gaming monies could have raised the state's classroom percentage to 59.7 percent. However, Arizona School districts' spending patterns over the past few years indicates districts are likely using Proposition 301 monies to supplant other district monies, and therefore the gap between Arizona districts' actual and potential classroom dollar percentages continues to grow."
Gov. Janet Napolitano also expressed concern about why more than half of Arizona schools are spending less than 58 cents of every dollar on classroom instruction. After the results were released, Napolitano said she is not suggesting school administrators or board members are wasting money, but since taking office she has stressed a need to allocate more funds to direct instruction.
Baker said funding shortfalls are a major factor in districts not being able to meet national standards. Giving a specific example, Baker said the Sonoita School District, which has been deemed the best in state in classroom spending, makes the grade due to its small class size, which means the district does not have to follow budget limits like most other districts.
"Those limits are responsible for per pupil expenditures in Arizona being 49th or 50th out of other states," Baker said. "The income or revenue for each student in Sonoita is almost double compared to other districts in the area. As such, they are able to put a much higher percentage of money into classrooms. The lesson here is fund schools properly and a greater share of the budget can be put into classrooms."
The balancing act is going to become even tougher for school administrators in the coming years, as major cuts in the state budget are expected.
The $20 million is cuts are needed due to an estimated $1 billion shortfall. Lawmakers continue to promise that they will do whatever they can to avoid cutting classroom funding.
In tough economic times many citizens ask the state and federal governments where their tax dollars are going. In the Vail School District a recent study showed the answer is clear: nearly 60 percent of the total is being spent in classrooms.
The State of Arizona Office of the Auditor General released results for all school districts across the state, looking at how much money is actually spent inside the classroom in 2007.
For the last seven years the audit has been conducted to summarize how districts reported spending their classroom site fund money allocated through Proposition 301 and the education sales tax approved by voters in November 2000.
Vail came in at 59.3 percent, and with recent labels of excelling for all 15 schools, and deemed by the federal government as having made adequate yearly progress, the district southeast of Tucson continues to be an educational leader in the state.
Calvin Baker, Vail's superintendent of schools, said keeping tax dollars in the classrooms is not as easy as it sounds.
"It is very difficult to keep a high percentage of money in the classrooms when utility costs and fuel costs are so much higher than they used to be," he said. "Many school districts build school budgets at the district level. They look at the number of students in each school and decide how many teachers, counselors, librarians, art teachers and other staff that each school should have.
"Vail uses a process that is primarily formula based. We distribute out money to schools based primarily on the number of students at the school. The local site council and principal then decide how to divide the money up at each school. We also work very hard to control administrative costs. We have fewer administrators and lower paid administrators than many other school districts."
While pleased that Vail schools are able to focus on the importance of preparing students for the real world, Baker said the struggles each year only get tougher, considering education continues to be under funded.
"School budgets are much like budgets at our homes," he said. "There are certain fixed costs, like utilities and transportation, that simply must be paid for. Once those fixed costs are covered, any remaining money can be spent on other things. The greater the gap between income and fixed costs, the great the amount of money that can be spent on other things."
While funding shortfalls may be a problem, the auditor's report showed that statewide Arizona schools continue to fall behind the national average, which is 61.2 percent.
The report stated, "Arizona's classroom dollar percentages could have been higher if districts had continued spending their resources as they did in fiscal year 2001.
The additional Proposition 301 and Indian gaming monies could have raised the state's classroom percentage to 59.7 percent. However, Arizona School districts' spending patterns over the past few years indicates districts are likely using Proposition 301 monies to supplant other district monies, and therefore the gap between Arizona districts' actual and potential classroom dollar percentages continues to grow."
Gov. Janet Napolitano also expressed concern about why more than half of Arizona schools are spending less than 58 cents of every dollar on classroom instruction. After the results were released, Napolitano said she is not suggesting school administrators or board members are wasting money, but since taking office she has stressed a need to allocate more funds to direct instruction.
Baker said funding shortfalls are a major factor in districts not being able to meet national standards. Giving a specific example, Baker said the Sonoita School District, which has been deemed the best in state in classroom spending, makes the grade due to its small class size, which means the district does not have to follow budget limits like most other districts.
"Those limits are responsible for per pupil expenditures in Arizona being 49th or 50th out of other states," Baker said. "The income or revenue for each student in Sonoita is almost double compared to other districts in the area. As such, they are able to put a much higher percentage of money into classrooms. The lesson here is fund schools properly and a greater share of the budget can be put into classrooms."
The balancing act is going to become even tougher for school administrators in the coming years, as major cuts in the state budget are expected.
The $20 million is cuts are needed due to an estimated $1 billion shortfall. Lawmakers continue to promise that they will do whatever they can to avoid cutting classroom funding.
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