PROVO — Everything comes at a cost. An education is no exception.

For proof, just look at Utah County's three school districts, which have all passed multimillion-dollar budgets for the coming school year.

Here's a brief glimpse at how the districts plan to spend their money.

Alpine School District

Members of the Alpine School District's Board of Education approved a $354 million budget. The budget, however, does not address the possibility that several cities — Orem, Lindon and Pleasant Grove — are studying whether to split to form their own school district.

But even if the cities decide to pull away in the coming months, it would not affect Alpine's budget this year, said Jim Hansen, Alpine District's budget director. That's because it would take an esti- mated 18 months before a new district could be formed.

The issue comes on the heels of a law passed this spring by state lawmakers that specifies how cities or groups of cities with at least 65,000 residents can break away from larger school districts to form their own.

About 7.5 percent of the district's revenue comes from federal government programs for low-income or special-needs children. Property taxes from local homes and businesses provide about 24.5 percent of revenue.

The state Legislature provides about 63.5 percent of the money, mostly through the weighted pupil unit, the state's basic per-student funding formula.

The majority of expenditures for 2006-07, nearly 57 percent, is spent on "instruction" — teacher salaries and benefits and textbooks.

Negotiations with the district and teachers union finalized with teachers receiving a 3 percent cost of living increase. The district funded a nearly 11 percent increase in health insurance costs.

About 10 percent of the district's budget will pay off debt that was incurred largely to fund construction of new schools.

Nebo School District

Nebo School District's Board of Education passed a plan to spend $200.5 million.

"There weren't any big issues at all," said Lana Hiskey, Nebo District spokeswoman. "It all went through with flying colors."

The district will issue about $30 million in bonds this summer. Voters in 2004 agreed to allow the school district to issue up to $140 million in bonds for a series of large projects, including new schools and land purchases.

Business administrator Tracy Olsen said the bond money will be used to finish building four schools — three elementary schools and a junior high. It will also be used to help build a high school and two more elementary schools this year.