In fiscal year 2002, the District had the highest administrative costs of the comparable districts we reviewed, largely due to significantly higher consultant and travel costs, and more administrators. The District’s classroom dollar percentage was 43.9 percent, while the state-wide average was 58.2 percent. Additionally, the District’s food service program cost $160,000 more to operate than it recovered, reducing the dollars available for spending in the classroom. However, the District’s transportation costs appeared reasonable given the number of route miles driven and students transported. Further, its Proposition 301 monies were spent appropriately.