Naco Elementary School District

In fiscal year 2017, Naco Elementary School District’s (District) student achievement was lower than its peer districts’, and although the District’s costs in noninstructional areas were mixed, with some costs higher and some lower than peer districts’ averages, its operations were reasonably efficient overall. Specifically, the District’s administrative costs per pupil were lower than the peer districts’ average likely because some administrative employees filled multiple roles within administration instead of the District hiring additional employees to fill these roles. Despite lower administrative costs, the District needs to strengthen its computer controls. Although the District’s plant operations cost per square foot was much higher than the peer districts’ average, its cost per pupil was slightly lower because the District operated and maintained fewer square feet per pupil than the peer districts, on average. The District’s food service program costs were much higher than the peer districts’ averages both per meal and per pupil, and the program was not self-supporting, with expenditures exceeding revenues by more than $34,000, which otherwise could have been spent on instruction. Additionally, the District’s transportation costs were much higher than the peer districts’ averages per mile and per rider primarily because the District operated a much smaller transportation program than its peer districts. However, we found the program to be reasonably efficient because, with only 1 bus route, there was little the District could do to improve its efficiency.