In fiscal year 2014, Skull Valley ESD’s student test scores on Arizona’s Instrument to Measure Standards (AIMS) were not compared to peer district averages because ten or fewer of the District’s students took each section of the AIMS test. Although the District’s noninstructional costs varied by area, with some costs higher and some costs lower than peer districts’ average, the District was reasonably efficient overall. The District’s administrative cost per pupil was slightly lower than the peer districts’ average primarily because it employed fewer administrative employees. However, the District needs to strengthen some of its accounting and computer controls. Skull Valley ESD’s plant operations were reasonably efficient despite higher costs per square foot and per pupil. The District’s costs were higher primarily because it had fewer square feet and students over which to spread more fixed-type costs, such as repair and maintenance of school buildings. In addition, the District’s food service program was reasonably efficient despite a much higher cost per meal. The District’s higher cost per meal was partly due to it serving 28 percent fewer meals per student than the peer districts, on average, and also because of higher salary and benefit costs resulting from the longevity of its only food service employee. Lastly, the District’s transportation costs were mixed, with a much higher cost per mile but lower cost per rider than the peer districts’ averages because the District transported its riders fewer miles, on average, than the peer districts. However, Skull Valley ESD was one of three districts that claimed the same route mileage for transportation funding after a law change prohibited this practice.