Abstract
The Problem. The problem central to this study was to determine whether or not significantly different rates of expenditures occur in selected budget categories in the high school districts of California, based upon the size of the district, and further, to determine whether each district could be correctly classified into its nominal group based on its mean expenditure rates of the five selected budget categories. Research Methodology. All 115 high school districts in California were divided into three criterion groups; 0-1000 ADA (N = 43), 1001-5000 ADA (N = 37), and 5001 ADA and above (N = 35). Rates of expenditure in category 1000, certificated salaries; category 2000, classified salaries; category 3000, employee benefits; category 4000, books, supplies and equipment replacement; and category 5000, contracted services and other operating expense, were determined by dividing the amounts spent by each district in each of the five budget categories in 1979-1980 by the total cost of education, which included the five categories mentioned plus category 6000, capital outlay. One way analysis of variance was used to determine whether significant differences existed between the means of the three groups of districts in each of the five expenditure categories. Multiple discriminant function analysis was used to determine whether the means of the five expenditure categories for each district could correctly classify that district into its nominal group. Findings. Significant differences in expenditure rates were found in four of the five budget categories. Category 1000, certificated salaries; and category 4000, books, supplies, and equipment replacement, proved to be the areas of greatest differences between the three groups. No significant expenditure rate differences were found in category 2000, classified salaries. Districts above 5000 ADA were correctly classified in 88.6%, or thirty-one of the thirty-five cases. Districts of 0-1000 ADA were correctly classified in 62.8%, or twenty-seven of forty-three cases. Classification results of both groups were significant at the .05 level using chi square. Districts of 1001-5000 ADA were successfully classified in seventeen of thirty-seven cases, or 45.9%. The chi square test was not significant at the .05 level.