RANGE OF OPERATING POSITION 501 SCHOOL DISTRICTS IN 2008 - 2009 THE OPERATING POSITION IS THE DIFFERENCE BETWEEN ACTUAL REVENUE AND ACTUAL EXPENDITURES IN THE SAME YEAR# DISTRICTS BELOW 0.00% 156 31.14% 0.00 - 4.99% 276 55.68% 5.00 - 9.99% 59 11.78% 10.00 - 14.99% 7 4.40% 15.00% - over 0 0.00% MANY DISTRICTS ARE SPENDING DOWN AVAILABLE FUND BALANCES.