Measures

Select a measure:

Change in weighted student count

69 of 207 districts are at high risk for change in weighted student count

What is this measure telling me, and why is it important?

This measure shows a district's change in group A weighted student count

(WSC) over a 1- and 4-year period. Districts receive most of their State and local tax revenues based on their weighted student count and a per student State equalization formula . 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. Revenue losses without similar levels of spending reductions will decrease available reserves. Districts with low or no reserves must react quickly to revenue losses to avoid overspending legal budget limits and available resources.

Some small and very small districts can increase their local property tax levy with a small school adjustment . Generally, levying a small school adjustment reduces risk related to WSC declines since it provides an additional revenue source that is unaffected by WSC declines. However, some risk may still exist with large or continual declines. Additionally, districts that levy a small school adjustment but have a frozen tax rate experience risk since they may not be able to fully fund their small school adjustment through local property taxes and may lose funding when WSC declines.

Tell me more about WSC and why the group A WSC is used.

The Arizona school district funding formula increases all districts' student counts with a group A weight and increases specific student counts for special needs with group B weights.

Group A weights provide funding for common student needs across all districts and are determined based on the total number of K-8 and 9-12 students, respectively. As shown in the table below, group A weights are higher for smaller districts to adjust for their need to spread costs over fewer students, are higher for preschool students with disabilities, and are higher for 9-12 students compared to K-8 students.

Group A weights for common student needs

Unweighted student count	Weights per student count*
Unweighted student count	Preschool students with disabilities	K-8	9-12
1–99 student count	1.450	1.399	1.559
100–499 student count	1.450	1.278 to 1.398	1.398 to 1.558
500–599 student count	1.450	1.158 to 1.278	1.268 to 1.398
600 or more student count	1.450	1.158	1.268

*There are slightly higher weights for small, isolated districts as defined in Arizona Revised Statutes §15-901(B)(28).

Group B weights, including a weight for gifted students, provide funding primarily for individual students with specialized educational needs
. Group B weights range from 0.007 to 7.947 and are intended to increase district funding to meet the additional needs of the identified students in each specialized educational need category.

Our analysis looks at each district's change in group A WSC as it is used in the largest portions of student-count-generated formula funding from State and local taxes. For fiscal year 2026, districts are receiving approximately $5,955 per group A weighted student count through base support and classroom site funding, an increase of $150 from fiscal year 2025.

How were districts' risk points assigned for this measure?

Decreases in WSC will have varying effects on a district’s financial risk, depending on the district size, the length of time over which the decreases occur, and the number of consecutive years the district experiences declines. To account for this, we assigned risk points using multiple percentage thresholds, based on district size, and both the 1- and 4-year change percentage. Additionally, to identify additional risk for districts with consistent WSC declines, we used a multiplier to increase the 4-year decline risk points.

Change in weighted student count risk point thresholds

District size*	FY 2025 students attending*	1-year Group A WSC percentage decline		Risk points	4-year Group A WSC percentage decline		Risk points
District size*	FY 2025 students attending*	Greater than or equal to	Less than		Greater than or equal to	Less than
Large and very large	6,000 or more	0.01%	0.99%	0.25		0.01%	2.49%	0.5
		1.00%	1.74%	0.5		2.50%	3.74%	1
		1.75%	2.49%	0.75		3.75%	4.99%	1.5
		2.50%	100%	1		5.00%	100%	2
Medium-small, medium, and medium-large	500-5,999	0.01%	2.49%	0.25		0.01%	2.49%	0.5
		2.50%	3.74%	0.5		2.50%	4.99%	1
		3.75%	4.99%	0.75		5.00%	7.49%	1.5
		5.00%	100%	1		7.50%	100%	2
Small and very small	0-499	0.01%	2.49%	0.25		0.01%	3.99%	0.5
		2.49%	4.99%	0.5		4.00%	6.99%	1
		5.00%	7.49%	0.75		7.00%	9.99%	1.5
		7.5%	100%	1		10.00%	100%	2

* FY 2025 students attending, used to classify districts into size categories, are determined using our Office's analysis of Arizona Department of Education (ADE)-provided, school-district-reported attending average daily membership (ADM) counts. That analysis includes students from 1 Arizona school district attending another district under a tuition agreement in the district where they attend.

4-year decline risk points multipliers

Decline from:	Risk points multiplier
Year 1 - Decline from FY 2025 to FY 2026	0.75
Year 2 - Decline from FY 2024 to FY 2025	0.5
Year 3 - Decline from FY 2023 to FY 2024	0.5
Year 4 - Decline from FY 2022 to FY 2023	0.25
Maximum 4-year decline risk points multiplier	2

To account for the reduced risk a small school adjustment provides, we reduce total risk points by 2.5 for districts that levy a small school adjustment and do not have a frozen tax rate.

How were districts identified as high risk for this measure?

Districts that have 3 or more risk points for this measure are considered high risk.

Example school district with 100 students attending	Risk points
1-year WSC decline: 8%	1
4-year WSC decline: 9%	1.5
Multiplier: Declining WSC in Year 1, Year 2, Year 3, and Year 4	2 = (0.75 + 0.5 + 0.5 + 0.25)
Other factors: Levies small school adjustment, tax rate not frozen	-2.5
Total risk points	1.50 = 1 + (1.5 x 2) - 2.5
Is the district high risk for this measure?	No

Example school district with 10,000 students attending	Risk points
1-year WSC decline: 5%	1
4-year WSC decline: 7%	2
Multiplier: Declining WSC in Year 1, Year 3, and Year 4	1.5 = (0.75 + 0.5 + 0.25)
Total risk points	4 = 1 + (2 x 1.5)
Is the district high risk for this measure?	Yes

How was this measure calculated?

The applicable WSCs from the most recent 5 years were used to calculate the 1- and 4-year change rounded to the hundredth decimal place.

How many districts have been identified as high risk for this measure in each of the last 5 years?

Report date	Number of districts at high risk
December 2021	81 of 207
December 2022	56 of 207
December 2023	68 of 207
January 2025	46 of 207
January 2026	69 of 207

Data source

FYs 2022 through 2026 WSC was obtained from Arizona Department of Education's BSA 55-1 report. Current year group A WSC is the count as of December 31, 2025, used to calculate districts' November payments for the current fiscal year. Final current year WSC information will not be available until after the end of the fiscal year.

Frozen tax rate data was obtained from the Property Tax Oversight Commission

's report, 2025 Review of School Districts that Exceed the 1 Percent State Constitutional Limit.

Districts at high risk for this measure

School district	County	Legislative district(s)	1-year change	4-year change
		1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Alhambra Elementary School District	Maricopa County	24 and 26	-5.0%	-9.1%
Alpine Elementary School District	Apache County	6	-6.3%	-8.6%
Altar Valley Elementary School District	Pima County	16, 21, and 23	-3.5%	-19.1%
Amphitheater Unified School District	Pima County	17, 18, and 20	-2.4%	-8.6%
Apache Junction Unified School District	Pinal County	7, 10, and 15	-1.6%	-22.9%
Balsz Elementary School District	Maricopa County	8	-7.9%	-20.2%
Beaver Creek Elementary School District	Yavapai County	1	-10.8%	-10.2%
Blue Elementary School District	Greenlee County	19	-35.0%	-43.5%
Bullhead City Elementary School District	Mohave County	30	-2.1%	-12.8%
Cartwright Elementary School District	Maricopa County	24 and 26	-5.1%	-15.8%
Cave Creek Unified School District	Maricopa County	3	-10.4%	-29.2%
Chandler Unified School District	Maricopa County	12, 13, 14, and 15	-4.1%	-9.2%
Chinle Unified School District	Apache County	6	-1.9%	-7.7%
Chino Valley Unified School District	Yavapai County	1	-5.5%	-12.3%
Colorado City Unified School District	Mohave County	30	-4.4%	-7.0%
Cottonwood-Oak Creek Elementary School District	Yavapai County	1	-5.5%	-8.6%
Crane Elementary School District	Yuma County	23 and 25	-6.2%	-10.2%
Creighton Elementary School District	Maricopa County	4, 5, and 8	-6.7%	-15.7%
Deer Valley Unified School District	Maricopa County	2, 3, 27, and 28	-2.9%	-5.8%
Douglas Unified School District	Cochise County	19	-2.0%	-9.5%
Eloy Elementary School District	Pinal County	16	-9.6%	-14.3%
Flagstaff Unified School District	Coconino County	1, 6, and 7	-3.4%	-8.2%
Florence Unified School District	Pinal County	7, 15, 16, and 17	-5.3%	-14.3%
Fountain Hills Unified School District	Maricopa County	3	-3.5%	-18.8%
Fowler Elementary School District	Maricopa County	22	-7.5%	-8.5%

Measures

Change in weighted student count

69 of 207 districts are at high risk for change in weighted student count

Group A weights for common student needs

Change in weighted student count risk point thresholds

4-year decline risk points multipliers

Districts at high risk for this measure

Additional school district resources

Arizona Auditor General

Measures

​ Change in weighted student count

69 of 207 districts are at high risk for ​ ​ change in weighted student count

Group A weights for common student needs

Change in weighted student count risk point thresholds

4-year decline risk points multipliers

Districts at high risk for this measure

Additional school district resources

Arizona Auditor General

Change in weighted student count

69 of 207 districts are at high risk for change in weighted student count