The District’s per-pupil administrative costs were 61 percent higher than those of other districts with a similar number of students. These higher costs were most evident in salaries and benefits, as the District had 43 percent more administrative positions than the comparable districts. The District’s food service cost-per-student was 36 percent higher than the comparable districts’ average. While these higher costs are partly explained by the greater number of meals the District served, auditors also identified a number of inefficiencies relating to the District’s central kitchen, inventory procedures, and delivery process. The District’s cost-per-rider was nearly 42 percent higher than the comparable districts’ average, and its cost-per-mile was about 22 percent higher. Contributing to these higher costs, the District’s routes were not efficient, and its drivers transported fewer riders and drove fewer miles than the comparison districts’ drivers. Although the District’s per-square-foot plant costs were similar to comparable districts’, its per-pupil plant costs were 33 percent higher. This occurred primarily because the District maintained 33 percent more building space per student and operated several more schools than the comparable districts. The District spent its Proposition 301 monies in accordance with statute, but made minor errors in calculating performance pay. While the District’s classroom dollar percentage of 54.1 percent was 4.5 percentage points less than the state average, the District spent $641 more per pupil in the classroom than the state average.  In fiscal year 2004, the District spent over $9.4 million to address two past findings by the Office of Civil Rights. The District does not track the effectiveness of many of the programs currently funded with desegregation monies.