Cottonwood-Oak Creek ESD's student achievement is similar to peer districts' and state averages, and it operates efficiently with similar or lower costs in administration, plant operations, food service, and transportation. However, the District can improve certain administrative procedures. The District is exposed to increased risk of errors and fraud because it does not adequately limit access to its accounting system and computer network. Some district employees have access to accounting system functions beyond what their job duties require and several terminated employees still had access to the District's computer network. The District also needs to improve password controls to its computer network by requiring user-defined passwords and periodic password changes. The District operated a low-cost food service program that allowed it to provide free breakfast to all of its students. The District's food service program kept costs 11 percent lower than its peer districts by maximizing its use of free U.S. Department of Agriculture food commodities. It also generated revenue by selling meals to other school programs. To further improve operational efficiency, the District also identified over $690,000 of cost savings for it and a neighboring union high school district through unifying the two districts. Such savings would occur by reducing duplicate noninstructional positions, including superintendent, business manager, assistant principal, and warehouse supervisor, among others.