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Site Last Updated: Wednesday May 22, 2013

Arizona Board of Appraisal The Arizona Board of Appraisal (Board) regulates real estate appraisal in Arizona by licensing and certifying appraisers, registering appraisal management companies (AMCs) and property tax agents, investigating complaints, and issuing discipline for violations of board statutes and rules. The Board's complaint resolution process has several weaknesses that contribute to potentially untimely and/or inappropriate complaint resolution. The Board has taken steps to improve its process, but it should continue revising and/or develop and implement policies and procedures to address these weaknesses. The Board should also comply with statutory requirements for registering AMCs and develop and implement policies and procedures for providing timely and complete complaint information to the public.
	Report Highlights (115k) Full Report (1.05MB) Agency Response (780k) View other Arizona Board of Appraisal Reports

Bicentennial Union High School District In fiscal year 2011, Bicentennial UHSD’s student AIMS scores in math and writing were lower than peer districts’ averages, its reading scores were similar, and its graduation rate was higher. The District’s cost-efficiency in noninstructional areas was mixed, with some costs higher and some lower than peer districts’ averages. The District has experienced considerable management-level turnover during the last decade, which may have negatively impacted its operations as evidenced by auditors’ having identified opportunities for improvement in multiple operational areas. For example, the District’s administrative costs were slightly lower than peer districts averaged, but the District has poor controls over payroll and purchasing and lacks sufficient computer controls. Additionally, in fiscal years 2011 and 2012, the District failed to maintain documentation showing that bus driver certification requirements were met and bus preventative maintenance and repairs were performed. Finally, overproduction and uncollected food charges contributed to the District’s need to subsidize its food service program.
	Report Highlights (479k) Full Report (1.2MB) District Response (515k) View other Bicentennial UHSD Reports

Department of Environmental Quality—Compliance Management The Department of Environmental Quality monitors and enforces regulated facilities’ compliance with environmental laws and regulations to control or prevent the release of contaminants into the environment that may have negative effects on the public’s health. Regulated facilities include power plants, wastewater treatment plants, dry cleaners, construction equipment, and other portable pollution sources. Although the Department monitors compliance by conducting inspections of regulated facilities based on frequency commitments negotiated with the U.S. Environmental Inspection Agency (EPA), it can more effectively protect public health and the environment by targeting inspections of facilities based on risk. Therefore, it should request that the EPA collaborate with it to develop a risk-based inspections approach. Additionally, the Department needs to take more consistent, timely, and effective enforcement actions.
	Report Highlights (115k) Full Report (628k) Agency Response (189k) View other Department of Environmental Quality Reports

Glendale Elementary School District—Theft and Misuse of Public Monies Our investigation revealed that from January 2004 through May 2008, a former superintendent’s executive assistant misused $32,501 of public monies, embezzling $8,045 of this amount for her own purposes. On March 18, 2013, the Arizona State Grand Jury indicted the former employee on ten felony counts related to theft, misuse of public monies, fraudulent schemes, and forgery.
	Full Report (253k) Summary View other Glendale Elementary School District Reports

Paradise Valley Unified School District No. 69—Theft and Misuse of Public Monies Our investigation revealed that from December 2008 to May 2010, Brian Dyer, former North Canyon High School athletic director and math teacher, unlawfully appropriated $10,578 and $2,497, respectively, of public monies for himself and for another employee. On March 11, 2013, the Arizona State Grand Jury indicted Mr. Dyer on felony charges related to theft, misuse of public monies, and fraudulent schemes.
	Full Report (377k) Summary View other Paradise Valley Unified School District Reports

Arizona School District Spending (Classroom Dollars) Fiscal Year 2012 Between fiscal years 2001 and 2009, Arizona’s total operational spending per pupil increased 47 percent before decreasing 5 percent between fiscal years 2009 and 2012. Despite this overall increase, per-pupil spending in Arizona continued to trail the national average both in total and in the classroom, with the classroom dollar percentage dropping to 54.2 percent in fiscal year 2012, the lowest point since we began monitoring it in fiscal year 2001. Each year since fiscal year 2004, districts have decreased the percentage of their resources they allocated to the classroom. At the same time, the percentages allocated to administration, plant operations, food service, transportation, student support, and instruction support have all increased. Although factors outside a district’s control—such as district size, type, and location—can affect its efficiency, some districts operate efficiently and have lower costs despite these factors, while others do not. Finally, analysis of six district-level measures found 39 percent of Arizona districts have a moderate to high financial stress level.
	Report Highlights (129k) Full Report (3.94MB) State Page (144k) District Pages (2.86MB) View other Multiple or State-wide District Reports