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A JOINT MEMORIAL
REQUESTING THE LEGISLATIVE FINANCE COMMITTEE, THE OFFICE OF
EDUCATION ACCOUNTABILITY AND THE STATE AUDITOR TO AUDIT THE
ALBUQUERQUE PUBLIC SCHOOL DISTRICT TO DETERMINE HOW MUCH OF
THE DISTRICT'S BUDGET GOES TO ADMINISTRATION AND IF THE
DISTRICT IS CLASSIFYING EXPENDITURES IN THE APPROPRIATE
SUBFUNDS OR FUNCTIONS OF THE NEW UNIFORM CHART OF ACCOUNTS.
WHEREAS, with approximately ninety-four thousand six
hundred students, Albuquerque public schools is the largest
school district in the state and one of the largest in the
country; and
WHEREAS, the public school funding formula is based in
part on the assumption that large school districts can
achieve certain economies of scale; and
WHEREAS, according to national center for education
statistics data, many districts of similar size and
composition are able to achieve economies of scale that allow
them to spend less on administrative costs; and
WHEREAS, Albuquerque public school district's general
fund net operational subfund expenditures by function reports
consistently show that the district is among the lowest for
expenditures for administrative functions in New Mexico; and
WHEREAS, the district has shown a difference of no more
than two-tenths of one percent in expenditure in the
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administration subfund under the former chart of accounts for
the last ten years; and
WHEREAS, during that time, the district modified its
administrative structure to include four superintendents, all
of whom were receiving salaries of over one hundred thousand
dollars ($100,000) plus benefits, the district did not show
an increase in expenditures in the administration subfund;
and
WHEREAS, the other four operational subfunds also show
very little movement in the percent of their expenditures
over the same ten-year period; and
WHEREAS, the district reports would seem to indicate
that it is not now spending any more of its state
equalization guarantee distribution in the direct instruction
subfund than it did in 1996-1997;
NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATURE OF THE
STATE OF NEW MEXICO that the legislative finance committee,
the office of education accountability and the state auditor
be requested to audit Albuquerque public schools to determine
how much of the school district's budget actually goes to
functions 2300, 2500, 2600 and 2900 as specified in the
uniform chart of accounts manual of procedures; and
BE IT FURTHER RESOLVED that the audit determine if
Albuquerque public school district is reporting its
expenditures in the appropriate categories; and
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BE IT FURTHER RESOLVED that the audit team report its
findings and recommendations to the legislative finance
committee, the legislative education study committee and the
public education department by November 1, 2007.