In fiscal year 2010, Humboldt Unified School District compared favorably with peer districts in both student achievement and operational efficiencies. The District’s student achievement was higher than both its peer districts’ and state averages. Additionally, it operated efficiently, spending much less per student than peer districts on administration and plant operations. Further, its food service program operated efficiently with a much lower cost per meal, and its transportation program was efficient with a much lower cost per mile and cost per rider. Operating efficiently allowed the District to spend more of its available resources for instructional purposes, which was especially important for Humboldt USD because the District’s per-pupil operational spending of $6,432 was $664 less per pupil than its peer districts’ and one of the lowest per-pupil spending amounts in the State. Humboldt USD had less money available primarily because it did not receive additional funding through voter-approved budget overrides to increase its budget and chose to budget less of its capital monies for operational purposes. The District’s per-pupil administrative costs were 26 percent lower than peer districts’ primarily because it employed fewer administrative staff and paid some administrators lower salaries. The District also had efficient plant operations with lower costs both per student and per square foot primarily because of lower staffing levels, lower salaries, and lower energy costs. Humboldt USD has implemented many effective techniques and practices to manage its food service program, and the program was efficient and self-supporting with a cost per meal that was much lower than peer districts’. Humboldt USD’s transportation program was also efficient with lower costs for salaries, repair and maintenance, and fuel. However, the District needs to strengthen controls over its computer systems.