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We Make a Positive Difference

We help government work better by analyzing governmental operations and recommending improvements. In fiscal year 2023, we issued:

185

Reports*

661

Recommendations

$1,744,074

Fraud uncovered

37

Felony charges

* reports include audits, reviews, investigations, alerts, and followups.

 

What's New

District inappropriately paid administrators $34,500 in bonuses and performance pay, incorrectly compensated some employees, and improperly processed some retirement withholdings. It also did not adequately safeguard cash and fuel supplies; comply with conflict-of interest laws; limit access to IT systems; and ensure all transportation requirements were met to help ensure student safety

Review of the Attorney General’s Office use of anti-racketeering monies deposited in the Anti-racketeering Revolving Fund in fiscal years 2023 and 2024

District failed to maintain required records, limiting the scope of our review; erroneously reported transportation data, which led to reduced funding; lacked internal controls in critical areas; failed to manage intergovernmental agreements; and did not comply with requirements for conflicts-of-interest and IT security, putting student safety, public monies, and sensitive computerized data at risk

The Arizona Auditor General (Office) is requesting proposals from qualified firms to conduct 2 performance audits. Specifically, a performance audit of the Maricopa Association of Governments’ (MAG) Regional Transportation Plan...

In FY 2024, State-wide school district spending increased by over $500 million to $13.1 billion, with per student increases in all operational spending areas compared to FY 2023, including instruction...

Featured Reports

Arizona State House

COVID-19 Spending Reports

Followup—Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2022...

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Arizona Auditor General Special COVID-19 Funding Report, November 2022...

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Arizona State House

School District Financial Risk Analysis

As of January 2025, 2 Arizona school districts, Antelope Union High School District (UHSD) and Isaac Elementary School District (ESD), continue to be at higher financial risk than other Arizona school districts based on our analysis of 10 financial risk measures. Both highest-risk districts are experiencing risk related to operating and/or capital budget limit reserves, all 3 General Fund measures, and receivership.

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Arizona State House

School District Spending Report

In FY 2024, dollars spent on instruction and total per student spending increased from the prior year, but the State-wide instructional spending percentage (ISP) decreased by 0.8 percentage points to 52.6%. For the second consecutive year, this is the lowest ISP since we began monitoring it in FY 2001. The State’s average teacher salary increased to $65,113—a 34.6% increase since FY 2017. Additionally, we report trends in the number of students enrolled in districts, which affects their available funding.

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