1. The Duneland School Corporation shall strive to maintain and/or increase the current level (percentage) of expenditures for the student instructional expenditure categories as compared to the other expenditure categories as described in IC 21-42.5-3-4 for the next fiscal year by identifying efficiencies (e.g. consolidation of services, cooperative purchasing, etc.) in expenditure categories. 　

Section 3 of IC 20-42.5 pertains to maximization of the allocation and use of school resources for student instruction and learning. IC 20-42.5-3-6(a) states: “Beginning with the 2007-08 school year, each governing body shall establish goals for each category of expenditures set forth in section 4 of this chapter that will increase the school corporation’s allocation of taxpayer resources directly to student instruction and learning, in light of the unique circumstances present in the school corporation.”

The categories of expenditures referenced above are: (1) Student academic achievement expenditures, (2) Student instructional support expenditures, (3) Overhead and operational expenditures, and (4) Nonoperational expenditures.

Student Instructional Expenditures include: (1) student academic achievement expenditures plus (2) student instructional support expenditures. Other Expenditure Categories include: (3) overhead and operational expenditures plus (4) non-operational expenditures.