The District’s fiscal year 2004 per-pupil administrative cost of $851 was slightly higher than comparable districts’.  These higher costs related to the District operating more schools than similarly-sized districts. While the food service program was self-supporting, its cost per student was 26 percent higher than the comparable districts' average because the District served more meals. Although its $2.29 cost per meal was lower than the comparison districts’ average, this was still $0.25 per meal higher than similarly-sized districts previously audited by this Office. The District’s student transportation costs could be reduced through more efficient routes.  Its bus routes were operating at only 54 percent of capacity, and bus files lacked maintenance and inspection information. The District’s plant costs were high because it operated more schools with more building space per student and used 3 times more water than comparable districts, on average. The District allocated and spent its Proposition 301 monies for purposes authorized by statute. Each full-time eligible employee meeting all performance requirements received $4,146 in additional pay, on average, from Proposition 301 monies. The District spent only 52.5 percent of its dollars in the classroom, 6.1 points below the state average. However, because the District had more resources available, primarily from local taxes to pay for higher utility costs and from federal grants, its per-pupil classroom spending was similar to state and comparable district averages.