Effective July 1,
2001, the Legislature established a school-wide audit team to conduct
performance audits of school districts and monitor the percentage of
dollars spent in the classroom. The Division of School Audits carries
out these responsibilities. Performance audits are designed to determine
whether an entity is achieving its objectives and managing its resources
in an effective, economical, and efficient manner. Dollars spent in the
classroom are analyzed at both the state-wide and individual district
level.