Accountability Services Division
The Accountability Services Division provides oversight of school districts' financial and compliance audits, performs on-site status reviews, and issues related reports. Additionally, the Division provides accounting guidance to school districts, charter schools, counties, community college districts, and cities and towns through uniform systems of accounting and financial reporting, webinars and workshops, and by phone and email consultation. The Division also reviews local governments' annual expenditure limitation reports to ensure their spending is within constitutional limits.
Division of Financial Investigations
The Division of Financial Investigations addresses public corruption, fraud, waste, and abuse issues at public entities such as State agencies, counties, school districts, universities, community colleges, and special taxing districts. Specifically, the Division investigates allegations involving theft, misuse of public monies, forgery, fraudulent schemes, money laundering, computer tampering, and conflict of interest and provides reports on these investigations to law enforcement agencies for prosecutorial consideration. Financial investigations also identify actions public officials can take to improve control over public monies and help deter and detect fraud. Additionally, the Division proactively addresses fraud risks by working collaboratively with other Auditor General divisions during their reviews and audits of various public entities. Finally, the Division provides training to public entities and professional associations regarding fraud detection and deterrence.
Division of School Audits
Effective July 1, 2001, the Legislature established a school-wide audit team to conduct performance audits of school districts and to monitor the percentage of dollars spent in the classroom. The Division of School Audits carries out these responsibilities. School district performance audits focus on operational areas such as administration, transportation, plant operations, and food service and are designed to determine whether a school district is managing its resources in an effective, economical, and efficient manner. These audits provide the Legislature and the public with information on the use of public monies and identify best practices or make recommendations to the school districts to improve operations. Additionally, an annual State-wide report analyzes school district spending at both the State-wide and individual district levels. Lastly, special studies are conducted at the request of the Joint Legislative Audit Committee or other legislative bodies.
Financial Audit Division
The Financial Audit Division conducts annual financial and compliance audits of all State agencies, counties, community college districts, and universities in accordance with generally accepted auditing standards, Government Auditing Standards, and federal single audit requirements. These audits provide the Legislature and other governing bodies with information on the receipt and use of public monies, and provide the auditees with specific recommendations to strengthen internal controls over assets and financial transactions and to help ensure compliance with applicable state and federal laws and regulations.
In addition, the Division conducts special financial audits, special research projects, and reviews at the Legislature’s request.
Information Technology Services
IT Services is 1 of our support groups and is responsible for our Office's technology systems, including our network and phone systems, Office website, in-house software applications, and staff computers and software. It also provides IT audit support to our audit divisions. The Division is made up of IT auditors, analysts, and a support services team. IT auditors help to review controls over electronic systems, networks, and applications, including IT security controls. IT analysts help our audit staff collect, prepare, and process data used in our audits to help support findings and conclusions in our reports, including analyzing data to identify potential fraud or misuse of resources. Our support services team manages the Office's phone system, network, and computers; troubleshoots user issues; maintains our technology equipment; develops and maintains software applications; and arranges for the procurement and deployment of updated technologies throughout the Office.
Performance Audit Division
The Performance Audit Division conducts 3 types of audits. Performance audits are designed to determine whether an agency is achieving the objectives established by the Legislature and managing its resources in an effective, economical, and efficient manner. These audits focus on programs and issues that are of particular interest to legislators and the public and make recommendations to improve agency operations. Sunset audits are performance audits that also answer specific questions set forth in the statutes to help the Legislature determine whether or not an agency should continue. Program evaluations assess a program's effectiveness and evaluate whether desired outcomes are being achieved.
Audits are conducted at the request of the Joint Legislative Audit Committee or under the provision of various laws, including Arizona's Sunset Law, which mandates scheduled periodic review of State agencies.