In fiscal year 2010, Hayden-Winkelman Unified School District’s student achievement was higher than peer districts’ but lower than state averages. The District operated reasonably efficiently overall when compared to its peers. The District’s administrative costs were similar to peer districts’. However, the District allowed four employees to have more access to its accounting system than was needed to perform their work. In addition, the District incurred finance charges and late fees because of untimely payments, and its computer network password requirements were weak. Further, despite higher per-pupil food service and transportation costs, both programs operated efficiently with lower per-meal and per-mile costs, respectively, than peer districts’. However, although the District’s plant operations costs were similar per pupil and lower per square foot than peer districts’, the District’s facilities were poorly maintained, primarily because it operated considerably more square feet in total and per pupil than peer districts. Because districts receive funding based primarily on their number of students, Hayden-Winkelman USD does not receive additional monies for its extra space and, therefore, does not have additional dollars available for operating and maintaining its extra space.