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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...

District did not establish effective internal controls over payments, procurement, and credit cards to safeguard public monies; lacked IT security measures to protect sensitive data; and inaccurately reported the number of school bus miles driven and riders, which may have impacted its transportation funding

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...

For the year ended December 31, 2024, our financial investigators reviewed 102 fraud-related allegations concerning school districts, State agencies, universities, counties, cities and towns, and special taxing districts.  Additionally, 5...

District spent less than peer districts on administration, but lacked some required internal controls and did not comply with important IT security requirements, putting student safety, District property, and sensitive computerized data at risk

The Board regularly expanded complaint investigations by subpoenaing information unrelated to complaint allegations, potentially resulting in unwarranted disciplinary actions and lengthy complaint investigations; did not always apply its statutes and...

From 2014 through 2023, we issued 32 financial investigation reports that included misuse of public monies charges associated with about $3.8 million of Arizona public money losses. This alert outlines...

None of the school emergency operations plans (EOPs) we reviewed fully met the State’s EOP Minimum Standards and none of the schools we reviewed had fully implemented and tested their...

As part of their responsibility to prevent and detect fraud, Hyder Elementary School District (District) officials took appropriate action by reporting to us alleged financial misconduct by Nubia Gonzalez, former...

Department inadequately oversaw affordable housing projects we reviewed, including paying grantees more than $8.1 million without verifying that expenses were adequately supported and for allowable purposes such as delivering needed...

Department committed nearly $1.26 billion toward affordable housing issues in the State in fiscal year 2023 but lacks a comprehensive process to evaluate program performance, limiting its ability to ensure...

Board timely issued initial and renewal licenses, but did not timely resolve complaints, consistently suspend licenses for violations involving imminent public health, safety, or welfare concerns, or verify some applicants...

The Board issued licenses to qualified applicants we reviewed, but did not timely do so, potentially delaying applicants’ ability to work or impacting the availability of practitioners to treat patients...

Board took steps to meet some statutory responsibilities we reviewed, including sending victim notifications within statutory time frames, but did not comply with some State conflict-of-interest requirements, increasing the risk...

Department took steps to meet some statutory responsibilities but did not consistently determine if licensee violations were corrected and lacked documented explanations for some enforcement actions, increasing risk of future...

Board complied with statutory and rule requirements related to its objective and purposes for 3 areas we reviewed but did not timely resolve complaints, potentially affecting patient safety, and charged...

The Council has taken steps to meet some statutory responsibilities we reviewed but did not always notify agencies as required of 5-year review report deadlines, increasing the risk that ineffective...

As part of their responsibility to prevent and detect fraud, Santa Cruz County (County) officials took appropriate action by reporting to us and the Federal Bureau of Investigation (FBI) alleged...

District did not comply with State conflict-of-interest and open meeting law requirements, limiting transparency; did not appropriately handle cash and calculate payroll; provided food and beverages at District events without prior Board approval; and allowed too much access to its IT network and accounting system, increasing the risk of fraud and abuse

District failed to maintain transportation records, limiting the scope of our review; spent nearly $500,000 on travel, including a substantial amount of travel that was unnecessary and potentially wasteful; limited public access to some Board meetings; operated schools below capacity; and failed to comply with requirements to protect students and safeguard public monies and sensitive computerized data

Department has implemented some extended foster care success coaching program requirements but needs to improve its program planning and contractor monitoring; and has not consistently developed youth transition plans or...

Department released 79 of 80 inmates we reviewed within earned release time frames but did not release 14 inmates to the transition program 3 months early and did not timely...

Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:

• Annual Comprehensive Financial Report includes our...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report includes the...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:

• Annual Comprehensive Financial Report includes our...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:

• Annual Comprehensive Financial Report includes our...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

The Arizona State Treasurer receives annual financial and compliance audits:

• Annual Financial Report includes our audit opinion on the reported financial information’s reliability. 
• Report on Internal Control and on Compliance...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

District has not developed and implemented comprehensive capital and strategic plans to ensure its spending for capital projects is efficient and does not negatively impact its career and technical education (CTE) programs, and that projects provide intended benefits

District spent $3 million on career and technical education (CTE) programs in fiscal year 2022 but had not established critical accounting and IT controls to prevent errors, fraud, and data loss; lacked policies governing $2.4 million in accumulated fund balances; and did not collect, validate, and use key CTE program outcome data to demonstrate how it effectively prepared students for high-need occupations

County, city, and most towns used excise tax monies we reviewed appropriately and were able to demonstrate their impact, but 2 towns need to improve how they use these monies

District educates a small number of students in a remote community and has taken steps to control its costs, but lacked procedures for certain business office activities, resulting in it being underfunded by over $31,000 and inaccurately reporting its fiscal year 2023 spending; and did not have a formal agreement with Greenlee County School Superintendent’s Office (GCSSO) to provide business office services, increasing the risk of disruptions to District operations

District did not ensure school bus drivers met all drug testing and certification requirements, increasing risks to student safety, and did not establish effective internal controls and IT security measures to safeguard public monies and protect sensitive data

Board has taken steps to meet some statutory responsibilities, but has not ensured the accuracy of student enrollment projections or reviewed consistent information when approving districts’ square footage reduction requests...

District transportation reporting errors led to excess State funding and a lack of internal controls and compliance with important IT requirements put student activity monies and sensitive computerized data at...

From 2013 through 2023, we issued 40 financial investigation reports that included charges of fraudulent schemes associated with about $5 million of Arizona public money losses. This alert outlines the...

As required by law, we conducted a review of per diem compensation and expense reimbursement payments to members of State boards, commissions, councils, and advisory committees (collectively referred to as...

District spent $85.9 million on career and technical education (CTE) programs in fiscal year 2022 but did not follow requirements, recommended practices, or its policies in various areas, increasing its risk for errors, fraud, and data loss; and did not collect, validate, and use key CTE program outcome data to demonstrate how it effectively prepared students for high-need occupations

In FY 2023, State-wide school district spending increased by nearly $1 billion with per student increases in all operational spending areas compared to FY 2022, including instruction. Much of this...

District did not comply with some State conflict-of-interest laws and USFR requirements, limiting transparency into its activities; did not comply with important internal control requirements, increasing risk of errors, fraud...

Department’s agricultural leasing process does not fully align with recommended practices; its agricultural leases including with Fondomonte are below market rates and do not require reporting of or payment for...

The Arizona Auditor General (Office) is requesting proposals from certified public accounting firms (Firms) to perform annual financial statement and single audits and annual expenditure limitation report examinations for each of the following auditees: 1. La Paz County for the fiscal year ending June 30, 2023, with options for 2 additional years. 2. Coconino County Community College District, Graham County, Navajo County Community College District, Navajo County, Mohave County, Mohave County Community College District, Pinal County, Pinal County Community College District, Yavapai County Community College District, and Yuma and LaPaz Counties Community College District for the fiscal year ending June 30, 2024, with options for 2 additional years. Firms must bid on each auditee individually and may bid for 1 or more of the auditees. Each auditee will be awarded separately. Each engagement must be completed, and a report of its work, including findings and recommendations, must be submitted to the Office no later than March 31, 2025. Earlier completion of each engagement is encouraged. Awards for each engagement will be determined on the basis of demonstrated competence and qualifications to perform the required audit and examination work for reasonable compensation.

District’s important internal controls were insufficient, and it did not comply with requirements in multiple areas, putting public monies, sensitive data, and student safety at risk

District spent nearly $3 million on career and technical education (CTE) programs in fiscal year 2021 but lacked a comprehensive plan for its central CTE programs, lacked key outcome data...

For the year ended December 31, 2023, we issued 4 financial investigations that led to prosecuting agencies obtaining 34 criminal charges against 5 individuals for potential losses totaling $1,833,925. These...

District had lower spending in most operational areas, but lacked some required internal controls and did not comply with important IT security requirements, putting public monies and sensitive computerized data...