At 61.1 percent, Chandler USD’s classroom dollar percentage was the same as comparable districts’, but well above the state average of 58.3 percent. The District’s fiscal year 2006 per-pupil administrative costs were similar to the comparable districts’ average. Despite similar costs, the District did not adequately manage its credit card and cell phone usage. Some cardholders exceeded approved purchasing limits, did not obtain available discounts, and purchased items available in the District’s warehouse. Also, the District did not collect about $16,000 that employees owed for personal use of district-provided cell phones. Student transportation costs were lower than the comparable districts’ average; however, the District should look for program efficiencies because costs exceeded state funding by $2 million. Using performance measures, such as bus capacity utilization, cost per mile, and cost per rider, would help monitor efficiency. The District did not adequately monitor purchases on its fuel cards. Also, the District can better ensure all of its bus drivers are meeting minimum safety standards. Fiscal year 2006 plant costs were similar to the comparable districts’ average. However, with its higher per-square-foot plant cost, the District could face significantly increasing costs as it adds new schools. The District spent $800,000 for base salary increases from its Prop 301 performance pay monies. In addition, about $56,000 of menu monies were paid to ineligible staff. Based on its fiscal year 2006 accounting records, the District’s ELL funding appeared to cover its related incremental costs.