In fiscal year 2015, Eloy ESD’s student achievement was slightly lower than peer districts’, and it operated with higher per pupil costs in most noninstructional areas. Specifically, the District’s administrative costs were higher primarily because of higher staffing levels and additional employee compensation for performing extra duties. In addition, the District did not follow proper payroll controls, which allowed unauthorized payments to be made, and the District needs to improve its computer controls. Although the District’s plant operations cost per square foot was similar to the peer districts’ average, its cost per pupil was higher than the peer districts’, but the District has taken some steps to correct the higher cost per pupil. In addition, the District’s food service cost per meal was higher than the peer districts’ average primarily because of food waste, and the District experienced an $89,000 food service program shortfall. Finally, the District’s transportation program was less than efficient partly because the District had higher repair and maintenance costs than the peer districts, on average.