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School Districts

Western Maricopa Education Center District
Performance Audit
District spent approximately $200,000 on a sponsorship agreement and for entertainment, food, membership dues, and other events that do not appear to align with its primary responsibility of providing CTE programs, including some spending that may have violated the State’s gift clause
Mohawk Valley Elementary School District
Performance Audit
District lacks a capital plan for operating and maintaining its facilities and may have unnecessarily levied property taxes to pay for emergency repairs to its District-owned housing units; further, District’s use of its rental houses appears inconsistent with statutory intent, and units are costly to taxpayers and poorly managed
Yucca Elementary School District
IT Related Findings, Performance Audit
District did not comply with key requirements in financial and operational controls, including accounts payable, cash handling, payroll, procurement, travel reimbursements, and information technology security. These deficiencies increased the risk of errors, fraud, and improper payments and weakened the District’s ability to safeguard public resources. The audit also found that inadequate fiscal recordkeeping limited the scope of the review, increasing the risk of undetected fraud, waste, and misuse.