Small school districts have a particular problem in controlling costs at the top administrative level. Because these districts have enrollments under 1,000, there is not a large tax base over which to spread the costs of administrators. In both Roscoe and Downsville, the percentage spent on central administration, see below, is double or triple the percentage when viewed across the state as a whole. In these districts, the costs in fact, rival those of transportation.
Dollar figure spending in Roscoe and Downsville can be seen here.