In fiscal year 2012, St. David Unified School District’s student achievement was much higher than peer district averages, and the District was reasonably efficient in most operational areas. The District’s administrative costs were much lower than peer districts’, but the District lacked sufficient controls over payroll processing and cash collections as well as controls over its computer network and systems. The District’s plant operations and transportation program were reasonably efficient overall. However, the District needs to accurately determine and report to the Arizona Department of Education its bus ridership information to help ensure the District is properly funded and to allow it the ability to calculate and monitor rider-based transportation performance measures. Finally, St. David USD’s food service program was inefficient, with a cost per meal that was much higher than the peer districts’ average primarily because of overstaffing and inefficient purchasing practices. As a result, the District spent $44,110 of its Maintenance and Operation Fund monies to subsidize the program.