"The REAL TOTAL is EVERY EXPENSE THAT GOES INTO OPERATING A SCHOOL DISTRICT" This IS what the numbers presented by Richard (as obtained from the KSDE website) portray.

The point is when comparing dollars spent per student, there ARE differences from district to district because some have bonded indebtedness (which increases the cost per student) and others don't. Some may have had to spend more in one year than is normal due to a major repair or renovation and this will drive up the cost per student for that year. Local dollars may be more or less from district to district due to state aid being more or less based on district wealth.

So,

Using the "common sense" approach, which district is more efficient: Mullinville with 226 students or Salina with 6900+ students?

For 2008-09 the median dollars spent per student in Kansas was $13,302. Using the "SIMPLE AS THAT" approach which district is more efficient, the one that spent $8600 per student (34% under the median) or the one that spent $16,300+ per student (25% above the median)?