J.O. Combs Unified School District’s student achievement is similar to peer districts’ and state averages, and the District generally operates efficiently. The District’s administrative, food service, and plant operation costs were similar to or lower than those of peer districts. For example, the District’s $1.95 cost per meal is one of the lowest in the State. The District keeps costs low by using performance measures to evaluate staffing levels, and reviewing weekly inventory and production sheets to help limit waste. However, the District’s transportation costs were much higher than peer districts’, requiring the District to subsidize its program with more than $825,000 that could otherwise have potentially been spent in the classroom. Although these higher costs were due primarily to factors outside the District’s control, establishing and monitoring performance measures would help the District identify areas for improvement. Additionally, the District does not have documentation that preventative maintenance was done, and it is not adequately documenting repairs made to its buses. Finally, the District did not maintain adequate controls over its payroll and purchasing processes, and over access to its computerized accounting system. Such controls reduce the risk of errors and fraud.