In fiscal year 2010, Marana Unified School District’s student achievement compared favorably to state-wide student achievement indicators but less favorably to its peer districts’ averages. With respect to its operations, the District operated efficiently overall with similar or lower costs than peer districts. However, the District should improve its oversight and controls in several areas. First, the District needs to improve some administrative procedures to reduce the risk of errors and fraud. For example, the District may have improperly included a nondistrict employee in the Arizona State Retirement System, and did not receive reimbursement for the salary of an individual who had been a district teacher but who went to teach at a nearby university in fiscal years 2010, 2011, and 2012. The District also did not ensure employees’ leave balances were accurate, properly limit access to its computerized accounting system, ensure proper approval for purchases, or accurately report its costs. Second, the District should improve controls over bus driver time, fuel usage, and reporting of riders. Finally, the District should ensure that only eligible employees are paid Classroom Site Fund monies and require that teachers actually attain their agreed-upon goals in order to receive additional performance pay.