In fiscal year 2017, Mesa Unified School District’s student achievement was similar to the peer districts’, on average, and its operations were reasonably efficient overall. Specifically, the District’s administrative costs per pupil and its food service cost per meal were similar to the peer districts’ averages. Although the District had slightly higher plant operations costs than the peer districts, on average, the District has taken steps to lower these costs. In addition, although the District’s transportation costs per mile and per rider were much higher than the peer districts’ averages, the program was reasonably efficient, and the high costs resulted primarily because a larger proportion of Mesa USD’s miles and riders were related to special needs transportation. Despite reasonably efficient operations, the District needs to improve its cash-handling and computer controls, ensure catering revenues cover costs, and consult with legal counsel to determine if its catering program is constitutional.