An Oregon state agency improperly distributed $76 million from an account that boosts school funding.  An audit report released Tuesday says the error is likely to decrease money available for schools in future years.  Auditors from the Secretary of State's Office blamed accounting procedures at the Department of State Lands for the error.  The Land Board is supposed to distribute earnings from the Common School Fund, but leave the principal untouched. Auditors found that the board distributed too much between 2001 and 2007, paying a portion of the principal in addition to the investment earnings.