Willcox Unified School District’s student achievement is higher than peer districts’, and it generally operates efficiently with lower costs. The District spent $4,634 per pupil in the classroom, which was similar to the peer districts’ and state averages. The District’s administration and transportation costs were lower than peer districts’, and its plant operation costs were significantly lower. Although the transportation program operates efficiently, safety and reporting improvements are needed. The District’s bus maintenance records were inadequate to show that safety-related maintenance, including brake inspections, had occurred. Further, what maintenance records were available showed that maintenance was not systematic or uniform. The District also overstated its mileage by 16 percent, resulting in its receiving about $44,000 more in state transportation aid than it should have received. Willcox USD was also exposed to an increased risk of errors and fraud because it failed to maintain adequate controls over its payroll processing and did not properly limit access to its accounting system and network. Finally, although Willcox USD spent its Classroom Site Fund (CSF) monies for purposes authorized by statute, it has shifted its spending away from the classroom, a strong indication that CSF monies are supplanting (replacing) rather than supplementing district monies in the classroom.