Avondale ESD’s fiscal year 2005 administrative costs were lower than the comparable districts’ average. However, the District inappropriately paid 232 employees a total of $81,000 in bonuses that were not properly specified in their employment contracts. The food service program was self-sufficient, and its cost per meal was similar to the comparable districts’ average. The District did not report actual route miles as required for state transportation funding purposes. Despite having a lower cost per rider than the comparable districts’ average, Avondale ESD’s transportation expenditures exceeded its state transportation funding by about $68,000 in fiscal year 2005. While its per-student plant costs were lower than the comparable districts’, Avondale ESD’s per-square-foot plant costs were higher, mainly due to electricity costs. The District spent about $25,000 of its Proposition 301 monies to pay salary costs that should have been paid from other monies, and its Proposition 301 spending plan was incomplete. Avondale ESD spent 62.1 percent of its dollars in the classroom, which was 3.7 percentage points above the state average. However, its total per-pupil spending was lower than the comparable district, state, and national averages. This was because the District received less state funding than the comparable districts, for reasons such as not having high school students, having less-experienced teachers, and not participating in the Career Ladder program.