Palo Verde Elementary School District's student achievement, while comparable to the state average, was much higher than that of its peer districts with similar poverty rates. Further, although the District's costs were higher in some areas and lower in others compared to its peer districts', the District operated efficiently overall. Administrative costs were about 7.9 percent higher because the District chose to have a full-time superintendent and a full-time principal for its school while most of the peer districts employed part-time superintendent and principal positions. Plant operation costs were lower because the District employed fewer maintenance workers, and food service costs were lower because it used more federal commodities to reduce food costs. Although its transportation costs per pupil were high, its cost per mile was similar and the program operated efficient routes, filling buses to 88 percent of capacity. The District's higher per-pupil transportation costs were caused primarily by its need to transport special education students a long distance to the Phoenix area. The District also spent more than peer districts on instructional support services because it staffed a position to oversee curriculum and provide teacher training and mentoring. Finally, the District attracts a large portion of its students from outside its district boundaries, likely because of its higher student achievement.