Dayton's school system has falling enrollment, one of the highest poverty rates in Ohio and an enormous number of special-education students.

Lakota, located in Butler County, is the third fastest growing school district in the state, serving suburban residents with few poor or special-needs students.

But financially, the districts are a closer match than they seem on the surface. With a 15.17-mill tax levy looming for Dayton on May 8, a comparison of the two is an instructive journey through Dayton's spending habits.

Last year, Lakota passed Dayton to become the seventh largest Ohio school district, with just over 17,000 students enrolled to Dayton's approximately 16,000.

At roughly the same size, their spending patterns speak volumes about the priorities they have — and the challenges they face. Their budgets are, perhaps surprisingly, not that different.

In Lakota, 67 percent of its budget goes directly to the classroom. In Dayton, it's 64 percent.

In Lakota, administrative costs are 2 percent of the budget. Dayton's are 3 percent.

Even busing costs line up when Dayton's expense for transporting charter school students is removed.

Dayton does spend much more overall. It has far more administrators.

And special education and poverty programs carve out a separate universe of services unknown in suburb districts such as Lakota.

Even so, sometimes they face the same issues. Three years ago both needed better administrative space. Lakota built a cheap new administration building. Dayton spent big money to buy a former corporate world headquarters.

Dayton officials say they have spent money wisely. In 2000, the district spent just 47 percent of its budget on classroom education. Since that time, $44 million was committed to a huge reform plan that school leaders say has paid off in higher test scores.

"We knew our spending had to be different to focus on our main business of educating children," Superintendent Percy Mack said. "Today, it is."