In fiscal year 2016, Tucson USD’s student achievement was lower than the peer districts’, and it operated with higher per pupil costs in all noninstructional areas. Specifically, the District’s administrative costs were much higher than the peer districts’ average because the District paid some higher salaries, employed more administrative positions, and had some additional expenses related to its court-ordered desegregation programs that the peer districts did not have. In addition, the District needs to strengthen some of its computer controls. The District’s plant operations cost per pupil was much higher than the peer districts’ average primarily because it operated and maintained more square footage per pupil. Although the District’s food service cost per meal was slightly higher than the peer districts’ average, this resulted from some additional, infrequent costs in fiscal year 2016, and the program was otherwise reasonably efficient. Lastly, the District’s transportation program had much higher costs per mile and per rider than the peer districts’ averages, but costs were high because of the added transportation responsibilities placed on the District by its court-ordered desegregation programs.