Legislative auditors have faulted poor financial management by school districts for allowing questionable spending of public money, including the purchase of a $91,000 tow truck.

Auditors for the Legislative Finance Committee examined five of the state's 89 districts, concluding that local school boards and district administrators need better oversight of school finances.

The auditors also questioned whether some districts were taking unfair advantage of a provision that provides them with hundreds of thousands of dollars in extra state aid for small schools.

In the Las Vegas City school district, two small elementary schools are separated by a parking lot. But auditors said they shouldn't be considered separate small schools for purposes of state financing. The district disagreed in a written response that was part of the audit report.

Public schools account for the largest portion of the state's budget--more than 40 percent--and the audit will provide ammunition for lawmakers who say schools must share in spending cuts to balance the state budget.