In fiscal year 2014, Peoria Unified School District’s student achievement was similar to peer districts’, on average, and the District operated efficiently overall, with operational costs that were similar to or lower than peer districts’ averages. The District’s per pupil administrative costs were similar to the peer districts’ average. However, it lacked adequate controls over its cash-handling procedures, computer network and systems, and payroll processing. The District’s plant operations and food service programs both operated efficiently with similar or lower costs than the peer districts’ averages. Despite similar transportation costs when compared to its peers, the District did not accurately report its miles, which resulted in overfunding of state monies, and it did not follow its own bus preventative maintenance policy.