Paloma Elementary School District

In fiscal year 2016, Paloma ESD’s student test scores were similar to or higher than the peer districts’ averages, and the District was reasonably efficient overall, operating with similar or lower costs in most noninstructional areas. Specifically, the District’s administrative costs were lower than the peer districts’ average primarily because its administrative employees performed duties in other operational areas. Despite lower administrative costs, the District needs to strengthen its purchasing and computer controls. Although the District’s plant operations cost per pupil was similar to the peer districts’ average, its cost per square foot was much higher because the District’s buildings were older than the peer districts’, on average, and older buildings tend to be less energy efficient. In addition, the District was in the process of constructing new school buildings during fiscal year 2016, which likely led to higher energy and insurance costs. The District’s food service program cost per meal was lower than the peer districts’ average, and the program was reasonably efficient. Additionally, the District’s transportation cost per mile was similar to the peer districts’ average, but its cost per rider could not be calculated because the District misreported the number of students it transported. Therefore, a determination of the District’s transportation program efficiency was not possible. Finally, the District needs to improve its transportation program oversight.