This report examines the geographical distribution of expenditures within Eugene (Oregon) School District 4J during the 1974-75 fiscal year and compares these expenditure data with figures on average daily pupil membership for each of the district's four regions. Data for the study were taken from a report prepared by the district's accounting office on all expenses for each district school and from student enrollment reports submitted by the district to the State Department of Education. Overall, the Eugene district has a yearly budget of approximately $33 million and an average daily pupil membership of about 20,000 pupils. Expenditure data for 110 separate accounts within 13 major budget areas are examined for the elementary, junior high, and senior high school levels, as well as for different geographical regions. Because the report is intended to be purely descriptive, no value judgements are offered on the different expenditure levels observed. However, the discussion does place considerable emphasis on the difference in expenditures between the district's north and south regions. (JG)