In fiscal year 2012, Salome Consolidated Elementary School District had lower AIMS scores in math, reading, and science than the peer districts’ averages, and its writing scores were higher. Although the District’s per pupil costs were high in some operational areas, the District was reasonably efficient overall. The District operated with slightly higher administrative costs per pupil and slightly higher plant operations costs per square foot, but auditors did not identify overstaffing, unusually high salaries, or wastes of resources. However, the District lacked adequate controls over payroll, purchasing, cash collections, and its computer network and systems. The District operated its food service program with lower costs per meal than the peer districts’ average, but its participation in a special National School Lunch Program provision contributed to it subsidizing its food service program with $30,750 that otherwise potentially could have been spent in the classroom. The District’s transportation program was reasonably efficient with higher costs per mile but lower costs per rider. However, the District needs to improve controls over its fuel inventory and ensure that its bus drivers meet all certification requirements.