In fiscal year 2014, Nogales USD’s student achievement was higher than the peer districts’, and the District’s operations were reasonably efficient overall. The District’s administrative cost per pupil was similar to the peer districts’ average. However, the District needs to strengthen its computer and building access controls. Nogales USD’s plant operations costs were similar per pupil to the peer districts’ average but much higher per square foot, partly because the District’s buildings were older than the peer districts’, on average, and because the District employed more security guard positions. In addition, the District’s food service program was reasonably efficient, with a cost per meal that was similar to the peer districts’ average. Lastly, the District’s transportation program had higher costs per mile and per rider. Improved oversight of the District’s transportation vendor could potentially improve the program’s efficiency.