Tolleson UHSD’s fiscal year 2006 administrative costs per pupil and number of administrative positions were average when compared to similar districts. However, the District did not adequately control and document some expenditures, such as purchases made on the Superintendent’s credit card and on charge accounts. Further, some fund-raising proceeds from a district-sponsored golf fund-raiser were not used for intended purposes, and it is unclear if statute allows the District to conduct such events. Although the District’s student transportation costs were similar to the comparable districts’, Tolleson UHSD spent $148,000 more than it received in transportation funding. The District’s lack of reliable rider counts prevented further analysis to identify the potential causes of this subsidy. Plant costs were similar to comparable districts’. The District spent its Proposition 301 monies for purposes authorized under statute. However, about 56 employees received incorrect amounts of Proposition 301 monies because of a clerical error. The District’s fiscal year 2006 classroom dollar percentage of 57.7 percent is below both the state-wide average of 58.3 percent and the national average of 61.5 percent. Tolleson UHSD identified 281 of its students as English language learners (ELL) and provided instruction for them through several different types of programs, including Structured English Immersion, bilingual education, and compensatory instruction. The District did not separately account for ELL-related costs for fiscal year 2006 and was in the process of determining and allocating ELL-related costs for fiscal year 2007.