Catalina Foothills’ FY 2003 classroom dollar percentage of 61.4 was almost 3 percentage points above the state average and 2.5 percentage points above the comparable districts’ average. The District spent 10.2 percent of its current dollars on administration, very near the state average of 9.9 percent. However, its per-pupil costs were 16 percent higher than the comparison districts’ average, primarily because the District employed more assistant principals and had longer-tenured staff who earned higher salaries. The District’s food service program was self-supporting because its contract with the food service vendor guarantees a profit, and volunteer organizations provide food service for the elementary schools at minimal cost to the District. Catalina Foothills’ transportation costs were 26 percent higher than similar districts’, primarily because of its bus leasing costs. These costs are high because the District will only lease buses that are no more than 5 years old. In contrast, buses owned by the comparable districts were, on average, about 10 years old. The District’s per-square foot plant costs were 17 percent lower than the comparable districts’ average. Low salary and telephone costs helped to keep the District’s plant costs low. The District has also taken steps to decrease electricity and water usage and continues to look for ways to further decrease its plant-related costs. The District spent its FY 2003 Proposition 301 monies according to statute, but did not have a plan that spelled out how it would spend its base pay and menu option monies.