The largest costs far and away are salaries. In fact, about 77% of the 37 mil. plus budget goes to the employees. All told, the school system employees around 720 people to educate 4998 students in 9 schools. As I said, salaries are the largest expense and it's not just salaries. Every employee cost the school system additional money for Social Security, retirement, Medicare and medical, dental, and life insurance in most cases. The table below shows the employee costs for each department. These numbers are before the 2010-2011 raises. 

Other cost include:

Travel-$77,350.00. This includes $13,000.00 for school board members and $13,000.00 for the superintendent travel accommodations and reimbursements.

In-service staff development-$63,050.00

Instructional supplies-$739,249.00

Postage-$12,557.00. $6,500.00 for the director's office, $6,057.00 for the schools.

Communication-$89,720.00

Utilities-$1,089,542.00. Electric $839,703.00, Gas $177,503.00, water & sewer $72,336.00.

Building maintenance-$190,000.00

Drugs & medical supplies-$9,000.00 

Evaluation & testing-$35,000.00

Contracts with other schools-$84,570.00

Contracts with other government agencies-$88,500.00

Contracts with parents-$25,000.00

Contracts with bus owners-$1,416,825.00

Text Books $380,000.00

Library books-$63,300.00

(The school system has spent $2,779,049.00 for text books and library books since 2005.)

Data processing equipment-$140,000.00

Dues & memberships-$22,000.00

Legal fees-$15,000.00

Other equipment-$153,517.00

Other charges-$35,085.00

Other supplies-$25,256.00

Other contracted services-$1,305,741.00

These total more than 6 mil.

As you can see, education the little children is an expensive proposition and it's even worst when there's absolutely no control on spending.