In fiscal year 2017, Arlington Elementary School District’s student achievement was similar to its peer districts’, and the District’s operations were reasonably efficient overall. Specifically, the District’s per pupil administrative costs were slightly lower than the peer districts’ average. However, the District needs to strengthen its accounting and computer controls. The District’s plant operations cost per square foot was much higher than the peer districts’ average primarily because of its higher water and energy costs. To the District’s credit, it has taken several steps to address these higher costs. The District’s food service cost per meal was slightly lower than the peer districts’ average, and district officials were reviewing options to further reduce future program costs. Finally, the District’s transportation costs per mile and per rider were both similar to peer districts’ averages because the District employed efficient practices. However, the District lacked adequate documentation to show that it regularly maintained and inspected its buses, and it misreported the number of riders transported for state funding purposes.