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
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...
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...
Featured Reports
COVID-19 Spending Reports
Followup—Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2022...
Arizona Auditor General Special COVID-19 Funding Report, November 2022...
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.
School District Spending Report
In FY 2023, dollars spent on instruction and total per student spending increased from the prior year, but the State-wide instructional spending percentage (ISP) decreased by 1.1 percentage points to the lowest State-wide ISP since we began monitoring it in FY 2001. The State average teacher salary increased to $62,934, a 30.1% increase since FY 2017. Additional teacher salary reporting, such as base salaries by years of experience, provides more information about how districts pay teachers.