In fiscal year 2015, Altar Valley Elementary School District’s student achievement was much lower than the peer districts’, and although it had higher costs in most noninstructional areas, the District’s operations were reasonably efficient overall. Specifically, the District’s administrative costs per pupil were much higher than the peer districts’ average, but only because it had fewer students than the peer districts, on average. However, the District needs to strengthen its cash-handling and computer controls. The District’s plant operations cost per pupil was much higher than the peer districts’ average primarily because it operated much more square footage per pupil than the peer districts averaged. The District has taken a step to decrease its plant operations costs by entering into an energy savings contract. Altar Valley ESD’s food service program costs per meal and per pupil were similar to the peer districts’ averages, and its transportation program costs per mile and per rider were much lower than the peer districts’ averages because the District employed efficient practices, such as employing some part-time bus drivers and monitoring fuel usage.