In fiscal year 2014, Congress Elementary School District’s student AIMS scores were higher than the peer districts’ averages, and the District operated efficiently overall. Specifically, the District’s administrative costs per pupil were 38 percent lower than the peer districts’, on average, because it operated with lower administrative staffing levels. However, the District needs to strengthen its accounting and computer controls. The District’s plant operations cost per pupil was lower than peer districts’ because it operated and maintained 39 percent fewer square feet per student than peer districts. In addition, the District’s food service program operated efficiently with a lower cost per meal than peer districts’, on average, primarily because it implemented some effective cost-controlling techniques. Lastly, the District’s transportation program operated with a much lower cost per mile and per rider because the District transported its riders fewer miles than peer districts, on average, and operated its transportation program with fewer employees than the peer districts, on average.