In fiscal year 2012, Maricopa USD’s student achievement was similar to its peer districts’, and its operational efficiencies were mixed with some costs higher and some costs similar to, or lower than, peer districts’ averages. The District operated its administration with similar costs, and its food service program was efficient with a much lower cost per meal. However, its plant operations costs were slightly higher primarily because the District maintained excess building space. Additionally, its transportation program had much higher costs primarily because the District employed many more bus aides. Further, the District needs to strengthen controls over its purchasing practices, cash handling, and fuel purchases. Finally, the District taxed for and spent $1.3 million for activities that it classified as desegregation activities, but it could not demonstrate that the monies addressed its violation because it did not have any documentation related to the desegregation case, and district officials could not explain the purpose or goals of its desegregation spending.