In fiscal year 2017, Bullhead City 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 administrative cost per pupil was similar to the peer districts’, on average. However, the District should strengthen its accounting, computer, and building access controls and improve oversight of its intergovernmental agreements for shared services with a nearby district. The District’s plant operations cost per square foot and cost per pupil were much lower than the peer districts’ averages primarily due to favorable contract terms with its vendor. The District’s food service cost per meal was slightly lower than the peer districts’ average, and its program generated enough revenue to cover all program costs. Finally, the District’s transportation cost per mile was similar to the peer districts’ average. However, the District lacked adequate procedures to ensure bus drivers met certification requirements, and it incorrectly reported the number of miles and riders for state funding purposes.