In fiscal year 2009, Pima Unified School District compared favorably to its peer districts in operational efficiencies, and its student achievement was similar to state and peer districts’ averages. The District’s lower operational costs enabled it to spend a similar amount in the classroom as its peer districts despite its receiving less funding. The District’s administrative costs were 15 percent lower per pupil than peer districts’ because it employed fewer business office and school secretarial staff. Pima USD’s plant costs were lower per pupil primarily because it maintained less space per student, using a centralized campus that shares common buildings such as a library and cafeteria. The District’s transportation costs per mile and per rider were similar to peer districts’, but it spent significantly less per student because its buses traveled fewer miles and transported a smaller percentage of its students. However, the District needs to retain its bus maintenance and repair records and track actual miles and riders for funding purposes. Although Pima USD’s cost per meal was slightly lower than the peer districts’ average, it spent about $51,000 to subsidize its food service program. The District has implemented changes to lower costs in the future by reducing staff, changing lunch options, and monitoring production and inventory. The District also needs to strengthen some administrative practices over its payroll and purchasing processes and needs to improve its transportation program reporting and record keeping.