In fiscal year 2011, Elfrida Elementary School District’s student AIMS scores for reading and writing were similar to the peer districts’ averages, and its math scores were lower. The District’s operational efficiencies compared favorably to peer district averages in most areas. All of the District’s nonclassroom areas operated with lower per pupil costs than peer districts’ averages and were reasonably efficient overall considering the District’s small size. However, although transportation costs per pupil were lower than the peer districts’ on average, Elfrida ESD’s cost per mile was 59 percent higher than the peer districts’ average, partly because of slightly higher staffing levels. Providing transportation services cooperatively with neighboring districts could help bring costs closer to the peer district average. Opportunities to combine operations exist with neighboring school districts, such as a neighboring district located only a parking lot away from Elfrida ESD. Further, the District needs to strengthen its accounting and computer controls.