In May 1987, the Legislative Audit Commission for the State of Minnesota directed the Program Evaluation Division to examine noninstructional expenditures for elementary and secondary education. This report, the first of two, focuses on two questions: (1) Has the commitment of resources in Minnesota to instructional activities declined relative to that for noninstructional activities? and (2) How does Minnesota's commitment of resources compare to that of other states? Accordingly, after an executive summary, the first chapter of the report focuses on spending, and provides data on overall spending trends, spending by program area, types of expenditures, and variation among districts. The second chapter focuses on staffing and salary trends, and on variations in staffing and salary among districts. The third chapter provides national comparisons between Minnesota and the United States as a whole on expenditures, staffing, and salaries. Appended is a list of selected program evaluations conducted by the Program Evaluation Division for the State of Minnesota. (TE)