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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
District administrators failed to effectively oversee District operations; did not maintain required accounting and operational records; lacked adequate controls over spending, gift card management, and transportation reporting; and did not...
District took steps to consistently collect, validate, and accurately report student outcome data and used this data to evaluate its CTE programs’ effectiveness; but it lacked some controls related to...
District improperly received State funding for out-of-State students and should evaluate operational changes for educating the few Arizona students it serves; it also provided unauthorized fringe benefits to 2 employees...
District paid 2 employees more than $104,000 for overtime work without ensuring the charges were reasonable and potentially wasted other monies on food and beverages, excess vehicles, and car wash...
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.