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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...
Sierra Vista Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2023
Grand Canyon Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2023
Hackberry Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2023
Amphitheater Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2023
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...
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...
District spent more on salaries and benefits in all operational areas than its peers, lacked internal controls and did not comply with important requirements in multiple areas, putting public monies...
District used informal, deficient processes in some areas after it stopped outsourcing certain responsibilities and did not follow some important requirements and recommended practices, increasing risk to District assets, student...
District spent $1.4 million on career and technical education (CTE) programs in fiscal year 2021 but lacked key outcome data showing these programs effectively prepared students for high-need occupations
As part of their responsibility to prevent and detect fraud, Arizona State University (ASU) officials took appropriate action by reporting to us alleged financial misconduct by Carlos Urrea, former University...
The Arizona Auditor General (Office) is requesting proposals from qualified firms to assist it in conducting followup work to the Office’s 2019 performance audit of the Arizona Department of Health...
From 2015 through 2022, we issued 12 financial investigation reports associated with about $1.4 million of Arizona public money losses where computer tampering was either the means of theft and/or...
This special report provides summary information and 4 interactive dashboards with Arizona school districts’ and charter schools’ reported spending in fiscal year 2022 and through June 30, 2022, and planned...
District did not comply with State laws and USFR requirements in multiple areas, resulting in 2 employees participating in possible substantial interest conflicts, a negative general fund balance at the...
District failed to maintain required accounting records, limiting the scope of our review; limited public access to some Board meetings and wasted more than $48,000 on unnecessary travel; operated its...
Department has processes for key responsibilities, such as assessing child safety in response to abuse/neglect reports, but did not consistently provide timely and quality court reports or ensure some license...
ACA manages various business incentives; spent more than $2.4 million hosting 5 private CEO Forums, reportedly to market Arizona to companies; and is at increased risk of fraud and waste...
Although several State agencies, other public entities, and nonprofit organizations have roles and responsibilities related to Arizona’s adult protective services system, the primary agency and program responsible for protecting vulnerable...
Department problems related to investigating, taking enforcement action against, and monitoring licensed out-of-home care providers could result in risky or unhealthy environments for children in out-of-home care.
District spent nearly $4.4 million on career and technical education (CTE) programs in fiscal year 2021 but lacked key outcome data showing these programs effectively prepared students for high-need occupations...
FCRB reviewed cases of children in out-of-home care within required time frames and judges reported some information in FCRB’s local board reports provided for child dependency case reviews is useful...
Board has implemented several processes for overseeing charter holders’ academic, financial, and operational performance, but its financial framework does not always identify charter holders’ financial difficulties, which is necessary to...
System and Legislature have taken various steps to improve pension plans’ sustainability and ability of public safety and corrections officers’ pension plans to meet retirement obligations for plan members, but...
Department developed processes to meet various statutory responsibilities but failed to fully address fraud and security incidents, potentially not notifying affected customers and not recovering public monies, and had identified...
Department has not established statutorily required fire safety inspection program, implemented recommendations to help Arizona communities with wildfire planning, or developed complaint-handling process, increasing the risk of fire-related deaths, injuries...
Department has established processes or taken steps to meet various statutory responsibilities to provide centralized support services for State government operations but has not implemented some prior audit recommendations intended...
MVD failed to timely inspect some contracted CDL providers and examiners and did not consistently take remedial action to address inspection violations, potentially jeopardizing the safety of drivers, pedestrians, and...
MVD failed to ensure authorized third-party companies consistently issued vehicle titles, driver licenses, and identification cards only to qualified and/or authorized individuals/entities, increasing public safety risks such as unsafe drivers...
District lacked internal controls and did not comply with requirements in multiple areas, putting public monies, student safety, and sensitive computerized data at risk
ASET has provided insufficient oversight of IT projects, decreasing its ability to identify projects at risk of failing and hindering critical State agency functions, and did not always ensure that...
Department released 122 of 123 inmates we reviewed within earned release time frames but did not release some inmates 3 months early and did not comply with some reporting requirements...
Department did not provide some documents for local board case reviews because of AOC and Department issues, and some caseworkers did not attend case reviews, impacting boards’ ability to review...
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:
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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...
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...
The Arizona State Treasurer receives annual financial and compliance audits:
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Annual Financial Report includes our audit opinion on the reported financial information’s reliability.
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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 community college districts to receive annual financial and compliance audits, resulting in these required reports:
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The annual financial report...
Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:
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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...
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 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...
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...
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...
District did not take timely disciplinary action for repeated credit card misuse, lacked key outcome data demonstrating how the $1.9 million it spent in fiscal year 2021 effectively prepared students...
From 2013 through 2022, we issued 15 reports identifying forgery frauds associated with almost $3.4 million of Arizona public money losses. As shown in these reports, forgery is often used...
As part of their responsibility to prevent and detect fraud, Arizona Department of Education (Department) officials took appropriate action by reporting to us alleged financial misconduct by Tyler Grandil, the...
As part of their responsibility to prevent and detect fraud, Gila Bend Unified School District (District) officials took appropriate action by reporting to us alleged financial misconduct by former District...
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 former office specialist...
Grand Canyon Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022
In FY 2022, State-wide school district spending increased by more than $1 billion, which led to per student increases in all spending areas compared to FY 2021, including instruction. Much...
Review of Office’s use of anti-racketeering monies in fiscal years 2021 and 2022 did not identify improper use, but Office made error when processing procurement documents for 1 transaction and...
As of December 31, 2022, 3 Arizona school districts are at higher financial risk than other Arizona school districts based on analysis of 10 financial risk measures, decreasing from 6...
District lacked internal controls and did not comply with requirements in multiple areas, putting public monies, sensitive computerized data, and student safety at risk
For the year ended December 31, 2022, we issued 3 financial investigations that led to prosecuting agencies obtaining 25 criminal charges against 5 individuals for losses totaling $983,490. These charges...
As part of their responsibility to prevent and detect fraud, Glendale Elementary School District (District) officials took appropriate action by reporting to us alleged financial misconduct by former payroll technician...
According to the Association of Certified Fraud Examiners, Inc., cash receipt frauds related to skimming and embezzlement schemes account for 23 percent of all occupational fraud in the United States...
District had higher administrative costs than peer districts and spent unauthorized monies on its community preschool program, and its lack of compliance with important standards and requirements put public monies...
Since March 2020, early in the COVID-19 pandemic, and through September 2022, the federal government has allocated through various acts $77.8 billion to the State of Arizona and its local...
The Rio Nuevo Multipurpose Facilities District (District) is a municipal tax collection district located in the downtown area of Tucson. Johnson Consulting conducted this performance audit and financial analysis under...
Office provides economic, demographic, and tax research and analysis for the State but lacked documentation of benefits received for payments made to Commerce Authority, and Arizona Finance Authority, a related...
Department helps coordinate emergency management efforts throughout the State, but did not consistently develop and track corrective actions to address some emergency response deficiencies, impacting its ability to address these deficiencies...
Board may not have taken enforcement action consistent with the nature and severity of some complaints’ substantiated violations and did not resolve complaints in a timely manner, potentially affecting public...
AHCCCS reported providing behavioral health services to more than 583,000 members in fiscal year 2021 and has contracted for assessments of its behavioral health performance and various services but did...
AHCCCS contracts with health plans to provide healthcare services to members in the State but has not timely investigated fraud or abuse incidents and reviewed health plans, correctly made all...
ASDB provides sensory impaired students in the State with educational and support services and has processes for maintaining its campus schools’ accreditation but has not developed a multi-year capital plan...
The Arizona Auditor General is seeking proposals for the services of a certified public accounting firm to perform annual financial statement and compliance audits and annual expenditure limitation report examinations...
Commission has not met its statutory purpose to review, hold hearings on, and approve or deny amendments to the Model City Tax Code because it lacks a quorum of members...
As required by law, we completed a review of per diem compensation and expense reimbursement payments to members of State boards, commissions, councils, and advisory committees (collectively referred to as...
Board developed standardized State Park system operations guidance and multilevel grant award review process but did not comply with some State cash-handling and conflict-of-interest requirements and lacked comprehensive capital project...
Board did not investigate or timely investigate, document, or review all complaints it received; did not issue some initial licenses in accordance with statute and rule; and did not provide...
As part of their responsibility to prevent and detect fraud, Wilson Elementary School District (District) officials took appropriate action by reporting to us fraud allegations of financial misconduct by former...
Department did not handle cash receipts as required, comply with some State- and Department-specific conflict-of-interest requirements, investigate all complaints within established time frames, and had not fully implemented the cocktails...