School districts in New Hampshire are organized in School Administrative Units (SAUs). School Administrative Unit 23 is comprised of five independent school districts— Bath, Benton, Haverhill Cooperative, Piermont, and Warren.Its responsibilities include managing a collective budget of approximately $25 million, maintaining 8 school buildings, coordinating the activities of six independent school boards, and supervising the educational program for approximately 1,100 students.SAU 23 and its member districts employ more than 200 people in northwest New Hampshire.