Apache Junction USD’s fiscal year 2007 per-pupil administrative costs were 10 percent higher than the comparable districts’ primarily because of payouts for unused leave time for an unusually large number of retirements and resignations, and also because of having more administrative positions. Also, the District should better secure its accounting system. The District’s student transportation costs were about twice the comparable districts’ average primarily because of the large geographical size of the District and the distance to transport its students. Also contributing to the higher mileage, the District had only one high school and two middle schools and transported students from the entire district boundaries to those schools. Apache Junction USD’s plant operation and maintenance costs were 17 percent higher than the comparable districts’ primarily because of having more positions, high utility costs for a community park jointly operated with the City of Apache Junction, and a costly maintenance agreement for its copiers. Eligible employees received about $4,000 of additional salary from Proposition 301 monies. However, the District awarded performance pay to three employees who were not eligible and also spent about $82,500 of menu option monies to pay for healthcare benefits for employees who were not eligible. The District’s classroom dollar percentage of 54.4 percent was about four percentage points below the state and comparable districts’ averages, and about seven points below the national average. Apache Junction USD identified approximately 5 percent (304 students) of its students as English language learners but will need to modify its programs to comply with new state requirements.