In fiscal year 2014, Whiteriver Unified School District’s student achievement was lower than peer districts’, on average, and its operational efficiency varied by area with some costs higher and some costs lower than peer districts’ averages. The District’s transportation program was reasonably efficient with a lower cost per mile and bus routes that filled buses to an average of 85 percent of seat capacity. Additionally, the District’s food service program operated efficiently with a much lower cost per meal than peer districts’, on average. However, the District’s administrative cost per pupil was much higher than the peer districts’ average because of higher staffing levels, and the District needs to strengthen controls over its computer network and systems. Further, the Districts’ plant operations cost per pupil was higher than the peer districts’ average primarily because the District maintained a large amount of excess building space, operating its schools at just 57 percent of capacity, on average, in fiscal year 2014.