In fiscal year 2014, Littlefield USD’s student achievement was similar to peer districts’, and the District’s operations were reasonably efficient in most operational areas. Littlefield USD’s administrative costs per pupil were slightly lower than the peer districts’ average primarily because it employed fewer administrative staff, but the District needs to strengthen controls over its computer systems and network. The District’s plant operations costs were higher per square foot but lower per student because the District maintained less building space per student. Further, we observed the District’s facilities and plant operations activities and did not identify any overstaffing, unusually high salaries, or excessive or unneeded building heating or cooling. In addition, the District’s food service program was self-sufficient, operating with a cost per meal that was much lower than the peer district average, and its transportation program was reasonably efficient, with buses being filled to an average of 84 percent of seat capacity.