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We help government work better by analyzing governmental operations and recommending improvements. Our fiscal year 2025 results:
* reports include audits, reviews, investigations, alerts, and followups.
What's New
The Arizona Medical Board timely issued licenses, but did not timely resolve complaints, establish sufficient oversight and accountability mechanisms, or consistently act within or fully exercise its statutory authority, increasing...
District provided central CTE programs that aligned with workforce needs and effectively monitored its central program outcomes, but could improve its oversight of its 2 member districts’ spending and processes...
The Arizona Board of Regents fulfilled some key statutory objectives we reviewed but did not fully implement some university financial oversight policies, limiting insight into universities’ financial health and increasing...
District’s domed athletic facility increased its operating costs and may pose an ongoing financial burden, and the District did not effectively manage aspects of its capital planning, business office, transportation...
The Arizona Municipal Tax Code Commission delegated its responsibility for reviewing proposed Model City Tax Code amendments to an entity not recognized in statute, without clear statutory authority to do...
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 2026, 9 of 207 analyzed Arizona school districts are at the highest financial risk, and 9 are approaching the highest-risk category. This represents an increase from last year’s report when our analysis identified 2 highest-risk school districts and 7 approaching the highest-risk category.
School District Spending Analysis
In FY 2025, districts spent nearly $53 million less on instruction than the prior year, and for the third consecutive year, the State-wide instructional spending percentage (ISP) fell to a new low—52.1%. Although the State average teacher salary increased slightly to $65,613, average teacher salaries declined at 95 districts. Additionally, one-third of districts are potentially at higher financial risk because of declining student enrollment and related funding.