Administrator salaries. Here are a collection from around Utah (utahsright.com is a fantastic website):

Alpine Super: $306k
Cache Super: $219k
Cache Deputy Super 1: $160k.
Cache Deputy Super 2: $163k
Carbon Super: $233k. In charge of two high schools: Lighthouse (85 students) and Carbon (~800), two middle schools, and five elementary schools.
Davis Super: $394k
Grand Super: $124k
Granite Super: $306k
Granite Asst. Super 1: $220k
Granite Asst. Super 2: $223k
Granite Asst. Super 3: $222k
Granite Asst. Super 4: $207k
Iron Super: $264k
Morgan Super: $130k. In charge of one HS, one Middle, two Elementary, and just 3000 total students.
North Sanpete Super: $99k (about 2000 students)
North Sanpete Asst. Super: $84k
North Summit Super: $142k (about 1100 students)
Park City Super: $245k
Provo Super: $150k
Provo Associate Super: $148k
Provo Associate Super: $139k
Rich Super: $130k
San Juan Super: $162k
Sevier Super: $179k
South Sanpete Super: $108k (about 3000 students)
South Sanpete Asst. Super: $98k
Tintic Super: $92k (250 kids)
Tooele Super: $205k
Tooele Asst. Super: $156k
Uintah Super: $170k

That's not all of them, just about the first three pages as they popped up (I'm not sure how the site sorts things). Very few are under $100k, and most are over $200k, with several cracking $300k, while teachers in their districts are making as little as 1/8th of that (I guarantee there's at least one teaching job in Granite School District that makes less than $40k a year).

This is the biggest problem, IMO.