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AZ Auditor General Reports

Understanding the Auditor General School District Spending Analysis

The Auditor General School District Spending Analysis looks at a variety of funds within the district spending and breaks those funds into categories to report how a school district is spending their funds. 

Those categories consist of Classroom Spending, further broken down by Instruction, Student Support, and Instruction Support and non-classroom spending, further broken down by Administration, Plant Operations, Food Service, and Transportation.  These categories are listed below with an explanation of what each category is and the types of expenditures.

Instruction: This is expenditures directly in the classroom. 

  • Teacher
  • Para educator

Student Support: These are activities designed to assess and improve the students’ well-being and to supplement the teaching process.  

  • Attendance worker
  • Social Worker
  • Guidance Services – includes the guidance counselor and any assistant to guidance counselor
  • Health Services – nurse, nurse’s aide, personal nurse
  • Psychological Services
  • Speech Pathology & Audiology
  • Occupational/Physical Therapist
  • Student Travel – meals, lodging, etc.

Instruction Support: Activities associated with assisting the instructional staff with the content and process of proving learning experience for students.

  • Staff Development
  • Instructional & Curriculum Development
  • Instructional Staff Training
  • Library/Media Services
  • Instruction-Related Technology
  • Academic Student Assessment
  • Directors of Teaching and Learning, Assessment & Accountability, College and Career Readiness, Data & Programing, Gifted, Special Ed, Athletics, Chief Systems Operator as well as their Admin Assistants
  • Coordinators of AVID, ESSER, State and Federal Programs, Fine Arts, Behavior Specialists, Data quality Monitor, ELL Data Technician, Instructional Coaches, and I.T. staff

Administration: Includes General Administration and School Administration

  • Governing Board
  • Superintendent & Admin Assistant
  • Associate Superintendent & Admin Assistant
  • Assistant Superintendent, Executive Director of Elementary Ed, and their Admin Assistants
  • Lobbying
  • Elections
  • School Principal, Assistant Principal, and their admin assistants
  • All Finance, Purchasing, Warehouse, Communications, and Human Resources staff (administrative and classified employees)
  • Non-Instructional staff professional development
  • Administrative Technology: Activities concerned with supporting the information technology systems, including supporting administrative networks.

Plant Operation: Activities with keeping the physical plant open, comfortable, and safe for use.

  • Maintenance – all employees classified and administrative
  • Grounds
  • Care and upkeep of equipment
  • Security – SRO and security guards (all staff and their equipment)

Food Services: Activities with providing food to student and staff in a school district.

  • All staff both classified and administrative
  • All costs associated for food services

Transportation: Activities with conveying students to and from school

  • All staff both classified and administrative
  • Vehicles
  • Fuel
  • Vehicle repairs