Effective July 1, 2001, the Legislature established a school-wide audit team to conduct performance audits of school districts and to monitor the percentage of dollars spent in the classroom. The Division of School Audits carries out these responsibilities. School district performance audits focus on operational areas such as administration, transportation, plant operations, and food service and are designed to determine whether a school district is managing its resources in an effective, economical, and efficient manner. These audits provide the Legislature and the public with information on the use of public monies and identify best practices or make recommendations to the school districts to improve operations. Additionally, an annual state-wide report analyses school district spending at both the state-wide and individual district levels. Lastly, special studies are conducted at the request of the Joint Legislative Audit Committee or other legislative bodies.