DES MOINES, Iowa (AP) – An Iowa state audit says many school districts have failed to reach the state goal of smaller classes and higher academic achievement. The audit covered fiscal years 2006-2010 of the state’s Early Intervention Block Program, which has spent more than $146 million over that period. The class goal is 17 students for kindergarten through third grade.

The audit report, which was released Thursday, says some districts didn’t have paperwork to verify they had provided help for struggling students. Iowa Department of Education officials say that the class-size goal was merely that: a goal. The officials say the program gives districts some discretion on spending.