In fiscal year 2017, Bonita Elementary School District’s student passage rates on state assessments were higher than or similar to peer districts’ averages, and most of its operations were reasonably efficient for its small size. The District’s administrative costs per pupil were slightly lower than the peer districts’, on average, and its plant operations costs were lower than peer districts’. The District’s food service cost per meal was much higher than the peer districts’ average, and its program did not generate enough revenue to cover all program costs, but in fiscal year 2019, the District brought the program in-house in an effort to reduce costs. The District’s transportation costs per mile and per rider were lower than the peer districts’ average primarily because it paid some parents or guardians to transport their students at a rate substantially less than what it typically costs to operate a school bus. However, the District should strengthen its accounting and computer controls and ensure it correctly reports the number of riders for state transportation funding purposes. Finally, the District should continue to closely monitor and control its spending because of its enrollment decline and limited ability to increase revenues.