In fiscal year 2015, Show Low Unified School District’s student achievement was slightly higher than peer districts’, and the District operated efficiently overall. Show Low USD’s administrative cost per pupil was lower than the peer districts’ average because it employed fewer administrative staff and paid some of its administrative employees less than the peer districts, on average. However, the District needs to strengthen some of its computer and accounting controls. The District’s plant operations were efficient, with costs that were lower per square foot and per pupil, and its food service program was self-sufficient, operating with a cost per meal that was similar to the peer district average. Further, the District’s transportation program was efficient, with a similar cost per mile when compared to the peer districts’ average.