In fiscal year 2012, Wenden Elementary School District’s student AIMS scores were mixed compared to peer district averages with lower scores in math, writing, and science and a similar score in reading. Although the District’s costs were high in some operational areas, the District was reasonably efficient overall. The District’s administrative operations were reasonably efficient, but it lacked adequate controls over its payroll, purchasing, and computer network and systems. Its plant operations were also reasonably efficient, as was its food service program. However, the District’s decision to provide free meals to all students and sell meals at a loss to employees and community members increased its need to subsidize its food service program. The District’s transportation program was reasonably efficient, but it should ensure that its bus drivers meet all certification requirements.