In fiscal year 2013, Kirkland Elementary School District’s student AIMS scores were slightly higher than or similar to the peer districts’ averages, and the District operated efficiently overall. Specifically, the District’s administrative cost per pupil was 11 percent lower than peer districts’, on average, because it operated with lower administrative staffing levels. However, the District needs to strengthen some of its purchasing and computer controls. The District’s plant operations costs per pupil were lower than peer districts’ because it operated and maintained substantially less building space per pupil, and its food service program operated efficiently with a lower cost per meal and per pupil than peer districts’, on average. The District’s transportation program had slightly higher costs per mile, but did not appear to be inefficient. However, the District lacked documentation to demonstrate that its buses were regularly maintained, misreported its transportation ridership numbers to the Arizona Department of Education, and did not ensure that all driver certification requirements were met.