Murphy Elementary School District

In fiscal year 2002, the District had the highest administrative costs of the comparable districts we reviewed, primarily because it had a higher number of administrative positions and higher salaries for some positions. After adjusting for several accounting errors, the District’s classroom dollar percentage was 53.3 percent, while the state-wide average was 58.2 percent. In addition, although the District’s food service program is self-supporting, several aspects of the program’s management could be improved. Further, while the District’s transportation program appears efficient, the District needs to ensure that it properly records all transportation costs and improves the documentation it uses for calculating total route mileage. Finally, the District’s Proposition 301 monies were spent appropriately.