Some US states have 60/40 plans built into their education budgets. What that means is 60% of the money the state gives to local schools must go to the "classroom." Now, how a state defines classroom is very loose. Most of the time, supplies, working facilities, new desks, books, and teaching materials fit into it. What is the other 40%? Administrative and teacher salaries, lunch programs, and transportation.

In my experience, schools in the US actually waste a huge sum of money because they have incompetent administrative staff (with the added bonus that they're overpaid).