In fiscal year 2014, Colorado City USD’s student achievement was slightly higher than peer districts’, and its operations were efficient overall. As a result of efficient operations, the District was able to spend a larger portion of its available operating dollars in the classroom than peers, on average, despite spending over $1,500 less per pupil overall. The District’s administrative costs per pupil were much lower than the peer districts’ average, but it needs to improve controls over its computer network and systems and its classification of expenditures. The District’s plant operations were reasonably efficient, but stronger controls over facility rentals are needed. The District’s food service cost per meal was much lower than the peer average, but the District needs to strengthen controls over food service cash collections. Additionally, the District’s transportation cost per mile was the same as the peer districts’ average, but we could not determine a cost per rider because the District did not report its actual riders.