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San Simon Unified School District

—Not among the highest-risk districts

District demographic information

General information
County	Cochise County
Operational peer group (FY 2024)	12
Legislative district(s)	19

School information	FY 2024	FY 2025
Students attending	93	94
Number of schools	1	1

Analysis and data

The Measures page describes how each measure was calculated, how districts were identified as high risk for each measure, and other measure-related information.

High risk

Change in weighted student count

Analysis

-10.95%	-21.29%
(1-year change)	(4-year change)

Data

FY	Group A WSC
2026	122
2025	137
2024	136
2023	143
2022	155

What is this measure telling me?

This measure shows a district's change in group A weighted student count (WSC) over a 1- and 4-year period. A single-year substantial decrease in WSC, or smaller but repeated decreases over more years, may expose a district to higher financial risk due to the loss of student-count-generated revenue.

Budget limit reserve—

Operating budget

Analysis

-15.27%	-29.34%
(1-year change)	(4-year change)

Data

FY	Budget limit (in $)	Expenditures (in $)	Balance (in $)
2026	2,473,002
2025	2,510,880	2,108,324	402,556
2024	2,392,474	1,917,382	475,092
2023	2,366,590	1,807,766	558,824
2022	2,216,555	1,824,512	392,043
2021	2,274,782	1,705,078	569,704

What is this measure telling me?

This measure shows how a district's Maintenance and Operation (M&O) Fund budget limit reserve has changed over a 1- and 4-year period. Declining, negative, or unfunded M&O Fund budget limit reserves indicate higher financial risk.

Budget limit reserve—

Capital budget

Analysis

3.16%	41.64%
(1-year change)	(4-year change)

Data

FY	Budget limit (in $)	Expenditures (in $)	Balance (in $)
2026	4,627,620
2025	4,613,130	218,556	4,394,574
2024	4,397,000	136,908	4,260,092
2023	3,946,174	94,987	3,851,187
2022	3,744,451	184,831	3,559,620
2021	3,157,137	54,468	3,102,669

What is this measure telling me?

This measure shows how a district's Unrestricted Capital Outlay (UCO) Fund budget limit reserve has changed over a 1- and 4-year period. Declining, negative, or unfunded UCO Fund budget limit reserves indicate higher financial risk.

Financial position—

General Fund operating reserve ratio

Analysis

45.33%	45.66%
FY 2025 unaudited	FY 2024 audited

Data

FY	Balance (in $)	Expenditures (in $)
2025 unaudited	977,282	2,155,741
2024 audited	1,004,068	2,198,939

balance ÷ expenditures = operating reserve ratio

What is this measure telling me?

This measure shows the percent of General Fund monies held in reserve for future spending (i.e., fund balance), compared to total spending from the prior year. A negative operating reserve ratio indicates a negative fund balance, which means the district must use monies received in the following year to cover prior-year spending.

Financial position—

General Fund operating margin ratio

Analysis

5.06%	-1.86%
FY 2025 unaudited	FY 2024 audited

Risk reduced; at least 2 months of FY 2025 General Fund spending in reserves.

Data

FY	Revenue (in $)	Expenditures (in $)
2025 unaudited	2,270,610	2,155,741
2024 audited	2,158,728	2,198,939

(revenue - expenditures) ÷ revenues = operating margin ratio

Risk reduced; at least 2 months of FY 2025 General Fund spending in reserves.

What is this measure telling me?

This measure shows the percent of district General Fund revenues not spent in the year received for each of the most recent 2 years. A district with below-average operating reserves exposes itself to higher financial risk each time its spending exceeds its revenues (i.e., negative operating margin).

Financial position—

General Fund change in fund balance

Analysis

13.41%	6.90%
FY 2024 to 2025 unaudited	FY 2023 to 2024 audited

Data

FY	Change amount (in $)
2024 to 2025 unaudited	115,569
2023 to 2024 audited	64,782

What is this measure telling me?

This measure shows the 1-year percentage change in a district's General Fund balance for each of the most recent 2 years. Declining fund balances or a negative fund balance in the most recent year indicate higher financial risk as less resources remain available for current and future needs.

Capital monies redirected to operations

Analysis

0.00%	0.00%
(FY 2026)	(5-year average)

Data

FY	Capital monies (in $)	Amount redirected (in $)
2026	67,652	0
2025	79,091	0
2024	78,944	0
2023	92,696	0
2022	72,400	0

What is this measure telling me?

This measure shows the percentage of intended capital funding the district has redirected to operational spending rather than capital spending in the current year and on average over the last 5 years. Districts that direct a substantial portion of their intended capital funding to operational spending may be at higher financial risk.

High risk

Small school budget limit adjustment

Analysis

District's small school budget limit adjustment is not fully funded because of a frozen tax rate.

Data

FY	Adjustment (in $)	Total operating and capital budget limit (in $)
2026	1,123,667	7,100,622
2025	1,123,667	7,124,010
2024	1,123,667	6,789,474
2023	1,123,667	6,312,764
2022	1,123,667	5,961,006

The small school adjustment is included in the total operating and capital budget limit.

District's small school budget limit adjustment is not fully funded because of a frozen tax rate.

What is this measure telling me?

This measure shows a district's additional budget capacity from a small school adjustment in the current year and each of the prior 4 years. The loss of the ability to include a small school budget limit adjustment or an unfunded small school budget limit adjustment due to a frozen tax rate may indicate higher financial risk.

High risk

Frozen tax rate

Analysis

District's primary property tax rate has been frozen since at least FY 2012.

What is this measure telling me?

This measure shows whether a district has a frozen primary property tax rate, limiting the District's ability to increase its property tax revenue to fund its allowable budget limits.

Receivership

Analysis

District is not in receivership.

What is this measure telling me?

This measure identifies whether a district is operating under a State Board of Education-appointed receiver due to gross mismanagement or insolvency.

Less common revenues in FY 2025

Some districts have access to revenues and budget capacity that are not available to all districts. These revenues may help lessen financial risks for some districts, but desegregation and small school adjustment revenues can contribute risk for other districts, if they result in a district's property tax rate being frozen, which can cause the district to accumulate unfunded budget capacity. Select the information icon to learn more about the revenues presented.

	Desegregation	$0
	Federal Impact Aid	$0
	Small school adjustment	$1,123,667
	Voter-approved budget overrides	$0
	Total less common revenues per student	$11,954

Source: Desegregation, small school adjustment, and voter-approved budget override amounts - FY 2025 Arizona Department of Education BUDG75 report. Federal Impact Aid amounts - FY 2025 district submitted, unaudited annual financial reports.

San Simon Unified School District

Analysis and data

Change in weighted student count

Budget limit reserve—

Operating budget

Budget limit reserve—

Capital budget

Financial position—

General Fund operating reserve ratio

Financial position—

General Fund operating margin ratio

Financial position—

General Fund change in fund balance

Capital monies redirected to operations

Small school budget limit adjustment

District's small school budget limit adjustment is not fully funded because of a frozen tax rate.

Frozen tax rate

District's primary property tax rate has been frozen since at least FY 2012.

Receivership

District is not in receivership.

Less common revenues in FY 2025

Additional school district resources

Arizona Auditor General