In fiscal year 2012, Riverside ESD’s student achievement was lower than peer districts’, on average, and its operations in noninstructional areas were reasonably efficient overall. Although the District’s administrative costs were higher than peer districts’, on average, the higher costs were primarily attributable to the District’s small size and some one-time or no-longer-incurred costs. However, the District needs to strengthen some of its accounting and computer controls. The District’s food service and transportation programs were reasonably efficient with a similar cost per meal as peer districts’ and a much lower cost per mile and per rider, respectively. However, the District over-reported its mileage, resulting in overfunding of its transportation program. The District’s plant operations costs were mixed with a lower cost per square foot but a higher cost per pupil partly because the District’s schools operated at only 65 percent of capacity and because of some higher-than-average electricity costs caused, in part, by several poorly structured solar power system contracts.