Navigate to a specific district's page:

Apache Junction Unified School District

—Not among the highest-risk districts

District demographic information

General information
County	Pinal County
Operational peer group (FY 2024)	3
Legislative district(s)	7, 10, and 15

School information	FY 2024	FY 2025
Students attending	2,590	2,306
Number of schools	5	5

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

-1.64%	-22.89%
(1-year change)	(4-year change)

Data

FY	Group A WSC
2026	2,692
2025	2,737
2024	3,086
2023	3,425
2022	3,491

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.

High risk

Budget limit reserve—

Operating budget

Analysis

-55.19%	-56.46%
(1-year change)	(4-year change)

Data

FY	Budget limit (in $)	Expenditures (in $)	Balance (in $)
2026	20,465,428
2025	23,456,361	22,611,432	844,929
2024	24,427,408	22,541,956	1,885,452
2023	23,682,277	22,399,634	1,282,643
2022	23,348,619	23,141,969	206,650
2021	20,654,906	18,714,190	1,940,716

Risk of overspending as FY 2026 operating budget limit is less than FY 2025 expenditures.

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

-23.11%	100.00%
(1-year change)	(4-year change)

Data

FY	Budget limit (in $)	Expenditures (in $)	Balance (in $)
2026	1,307,729
2025	608,188	315,774	292,414
2024	1,431,665	1,051,340	380,325
2023	2,000,660	1,399,900	600,760
2022	1,459,936	682,900	777,036
2021	637,734	552,269	85,465

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

19.32%	26.97%
FY 2025 unaudited	FY 2024 audited

Data

FY	Balance (in $)	Expenditures (in $)
2025 unaudited	5,675,393	29,370,262
2024 audited	6,743,405	25,007,430

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

1.48%	5.69%
FY 2025 unaudited	FY 2024 audited

Data

FY	Revenue (in $)	Expenditures (in $)
2025 unaudited	29,812,693	29,370,262
2024 audited	26,515,714	25,007,430

(revenue - expenditures) ÷ revenues = operating margin ratio

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

9.02%	31.36%
FY 2024 to 2025 unaudited	FY 2023 to 2024 audited

Data

FY	Change amount (in $)
2024 to 2025 unaudited	469,431
2023 to 2024 audited	1,610,021

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.

High risk

Capital monies redirected to operations

Analysis

29.38%	38.29%
(FY 2026)	(5-year average)

Data

FY	Capital monies (in $)	Amount redirected (in $)
2026	1,361,434	400,000
2025	1,533,697	1,334,175
2024	1,704,598	881,965
2023	1,586,227	369,885
2022	1,366,135	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.

Small school budget limit adjustment

Analysis

N/A - District is too large to be eligible for adjustment.

Data

FY	Adjustment (in $)	Total operating and capital budget limit (in $)
2026	0	21,773,157
2025	0	24,064,549
2024	0	25,859,073
2023	0	25,682,937
2022	0	24,808,555

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

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.

Frozen tax rate

Analysis

District's primary property tax rate is not frozen.

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	$0
	Voter-approved budget overrides	$0
	Total less common revenues per student	$0

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.

Apache Junction 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

N/A - District is too large to be eligible for adjustment.

Frozen tax rate

District's primary property tax rate is not frozen.

Receivership

District is not in receivership.

Less common revenues in FY 2025

Additional school district resources

Arizona Auditor General