Gilbert and Higley School Districts Report Diverging Trends in Per-Pupil Spending and Teacher Salaries

Arizona Auditor General's annual review highlights differences in classroom spending, instructional spending, and teacher compensation between the two districts.

Published on Mar. 8, 2026

A recent audit by the Arizona Auditor General reveals that Gilbert Public Schools (GPS) and Higley Unified School District (HUSD) have taken diverging paths when it comes to per-pupil spending and teacher salaries. While both districts exceed the state average for classroom spending, the report highlights contrasting trends, with GPS seeing a slight dip in classroom spending and HUSD increasing its allocation in this area. The report also shows that GPS's instructional spending as a percentage of total dollars has reached its lowest level since the Auditor General began annual reporting in 2001, while HUSD bucked the statewide trend by increasing its instructional spending. Additionally, the report notes a significant gap in average teacher salaries, with GPS teachers earning more than the state average and HUSD teachers experiencing a substantial decrease in their average pay.

Why it matters

The diverging trends in per-pupil spending and teacher salaries between the two districts raise questions about financial priorities and the potential impact on educational quality. Declining enrollment in both districts is also a concern, as it can lead to reduced funding and the need for districts to find ways to maintain or improve educational outcomes with fewer resources. The report's findings highlight the importance of ongoing monitoring of instructional spending and teacher compensation to ensure that resources are allocated effectively and equitably.

The details

The Arizona Auditor General's annual report shows that GPS spent 72.1 cents of every dollar in the classroom, a slight dip from the previous year, while Higley increased its classroom spending to 71.3 cents per dollar – a $1.02 increase year-over-year. Despite the slight decrease, GPS's classroom spending remains above the state average of 68 cents per dollar. Higley also surpasses the state average. However, the report reveals a significant trend: over 100 Arizona school districts decreased the percentage of total dollars spent on instruction in 2024-25, including GPS. GPS's percentage of total dollars spent on instruction dropped to 57.6 cents for every dollar – the lowest figure since the Auditor General began annual reports in 2001. Higley Unified, on the other hand, increased its instruction spending to 58.7 cents of every dollar. Both districts still remain above the state average of 52.1 cents.

  • The Arizona Auditor General's annual report was released in 2026.

The players

Gilbert Public Schools (GPS)

A school district in Gilbert, Arizona that experienced a 3.1% decline in enrollment and a slight dip in classroom spending, but remains above the state average.

Higley Unified School District (HUSD)

A school district in Higley, Arizona that increased its classroom spending and instructional spending, bucking statewide trends, but saw a 2.8% decline in enrollment.

Arizona Auditor General

The state agency responsible for conducting the annual report on per-pupil spending and teacher salaries for Arizona school districts.

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What’s next

The Auditor General's report suggests that declining enrollment is a major concern for Arizona school districts, potentially leading to further funding cuts. Districts will need to find ways to maintain or improve educational quality with fewer resources, and continued monitoring of instructional spending will be crucial to ensure resources are allocated effectively.

The takeaway

The diverging trends in per-pupil spending and teacher salaries between Gilbert Public Schools and Higley Unified School District highlight the importance of financial transparency and the need for districts to prioritize classroom spending and teacher compensation to ensure educational quality and equity across the state.