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State Agencies

Report #: 15-119
Environmental Quality, Department of
Performance Audit

The Department assesses program fees to cover the costs of the vehicle emissions testing services it provides to motorists and fleet owners. Although program fees have historically been higher than...

Report #: 15-118
Child Safety, Department of
Performance Audit, Special Report

This report addresses the Arizona Department of Child Safety’s (Department) child safety and risk assessment practices, including its approach for determining whether to remove a child from his/her home. Similar...

Report #: 15-117
Revenue, Department of
Performance Audit

This report provides information on 12 of the sunset factors the Legislature is to consider in determining whether to continue or terminate the Arizona Department of Revenue (Department). The report...

Report #: 15-116
Revenue, Department of
IT Related Findings, Performance Audit

To perform its business functions, the Arizona Department of Revenue (Department) handles large volumes of both paper and electronic sensitive taxpayer information. The volume and nature of this sensitive information...

Report #: 15-115
Radiation Regulatory Agency
Performance Audit

The Arizona Radiation Regulatory Agency (ARRA) inspects x-ray facilities to ensure they are operating properly. Although ARRA has established frequencies for how often it should conduct inspections, it is unable...

Report #: 15-113
Transportation, Department of
Performance Audit

The Arizona Department of Transportation (Department) is responsible for planning, constructing, and maintaining the State’s highway infrastructure. However, the Department’s projected transportation revenues fall short of estimated transportation needs. The...

Report #: 15-114
Transportation, Department of
Performance Audit

This report provides information on 12 of the sunset factors the Legislature is to consider in determining whether to continue or terminate the Arizona Department of Transportation (Department). The report...

Report #: 15-112
Arizona Commerce Authority
Performance Audit

The Arizona Commerce Authority (Authority) focuses on growing and diversifying Arizona’s economy and marketing Arizona to attract, expand, and retain businesses, and create jobs. To assist in this purpose, the...

Report #: 15-CR3
Public Safety Personnel, Corrections Officer, and Elected Officials' Retirement
Performance Audit

As part of its sunset review, the Office of the Auditor General retained Gallagher Fiduciary Advisors, LLC (Gallagher), a subsidiary of Arthur J. Gallagher & Co., to conduct an independent...

Report #: 15-111
Public Safety Personnel, Corrections Officer, and Elected Officials' Retirement
Performance Audit

The Public Safety Personnel Retirement System (System) plans’ assets have not kept pace with estimated pension obligations. The System manages three different defined benefit retirement plans that provide a guaranteed...

Report #: 15-110
Foster Care Review Board
Performance Audit

The Arizona Foster Care Review Board (FCRB) reviews and coordinates the activities of local foster care review boards (local boards) that advise the juvenile court regarding the permanent placement of...

Report #: 15-109
Administration, Department of
Performance Audit

This report provides information on 12 of the sunset factors the Legislature is to consider in determining whether to continue or terminate the Arizona Department of Administration (Department). The report...

Report #: 15-108
Administration, Department of
Performance Audit

As the State’s central human resources authority, the Arizona Department of Administration (Department) is responsible for implementing personnel reform enacted by the Legislature in 2012. Personnel reform was intended to...

Report #: 15-107
Sports and Tourism Authority
Performance Audit

The Arizona Sports and Tourism Authority (Authority) receives tourism revenues from a Maricopa County hotel bed tax and car rental surcharge, and revenues from its multipurpose facility—the University of Phoenix...

Report #: 15-CR2
Retirement System, Arizona State
Special Review

As part of its sunset review, the Office of the Auditor General retained Gallagher Fiduciary Advisors, LLC (Gallagher), a subsidiary of Arthur J. Gallagher & Co., to conduct an independent...

Report #: 15-106
Retirement System, Arizona State
Performance Audit

The Arizona State Retirement System (ASRS) defined benefit plan (ASRS plan) is not fully funded, but steps have been taken to improve its long-term sustainability. The ASRS plan had over...

Report #: 15-CR1SUPP
Child Safety, Department of

The Chapin Hall Center for Children at the University of Chicago prepared a supplemental report to their independent review of Arizona’s child safety system and the Arizona Department of Child...

Office of the Arizona State Treasurer
Financial Audit
Economic Security-ALTCS Contract, Department of
Financial Audit, IT Related Findings