Topeka ? This audit is sure to please no one involved in the education debate.

A study by analysts at Standard & Poor’s has identified a set of Sweet 16 school districts that are making effective use of their resources to get stellar student achievement. Further review is expected to identify what those districts are doing right and how the state’s 284 other districts can do better.

But the work already has contradicted some cherished political ideas.

For legislators who think too little money gets into the classroom, some of the high-flying districts are spending more on administration and less on classroom instruction than the state averages.

The Standard & Poor’s audit also shows that more overall spending on public education won’t guarantee that districts exceed expectations. That’s something many educators already know, but don’t like to admit – meaning questions about the S&P work have already arisen.

“The answers you get generally depend on the questions you ask,” said Mark Tallman, lobbyist for the Kansas Association of School Boards.

Gov. Kathleen Sebelius thinks it’s entirely appropriate to ask questions of schools. Education accounts for more than 50 percent of the state’s budget. The Kansas Supreme Court ordered legislators to pony up $290 million this year, pushing the total past $3 billion.

“It seems to me that rarely do we say, ‘How well are you doing with the resources that we have?”‘ Sebelius said. “Taxpayers have a right to know that the dollars are being spent appropriately and that schools are getting results.”

Sebelius was criticized late in 2002, when her review of government programs gave school districts a pass, while other agencies were forced to tighten belts or rearrange priorities.

Not any more.

S&P is mining financial and academic records to determine who’s getting results. Separately, the Kansas Supreme Court has ordered legislators to conduct their own cost study, determining what schools need to reach state and federal academic goals.

Schools face a barrage of goals.

They must be accredited by the state. Students must show annual progress on standardized tests and must reach 100 percent proficiency in reading and math by 2014 to satisfy the federal No Child Left Behind Act. Each program has its own set of guidelines, expectations and paperwork.

Tallman said the S&P audit rewarded districts with low minority enrollments, fewer students living in poverty and low teacher salaries.

That, he said, explains why poor districts in southeast Kansas or any district with more than 10,000 students – large urban and suburban districts – were among the Sweet 16.