In fiscal year 2016, Roosevelt Elementary School District’s student achievement was slightly lower than peer districts’, and the District operated with higher costs in all noninstructional areas. Specifically, the District’s per pupil administrative costs were much higher than the peer districts’ average primarily because of higher staffing. In addition, the District needs to strengthen its accounting and computer controls. The District’s plant operations costs were much higher than the peer districts’ averages primarily because of higher staffing and because it operated many of its schools below their designed capacities. The District also needs to improve oversight of its facility rentals. Further, the District’s transportation program’s efficiency could not be measured because the District lacked sufficient records supporting the number of miles driven and riders transported on its buses, but its per pupil transportation costs were higher than peer districts’, indicating that the program may have been less than efficient. Finally, the District levied $13.5 million in local property taxes and spent these monies for what it classified as desegregation activities. However, it could not demonstrate that these monies addressed its past violations because it did not have a desegregation plan nor did it operate any specific desegregation programs.