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As part of their responsibility to prevent and detect fraud, Hyder Elementary School District (District) officials took appropriate action by reporting to us alleged financial misconduct by Nubia Gonzalez, former...

Department inadequately oversaw affordable housing projects we reviewed, including paying grantees more than $8.1 million without verifying that expenses were adequately supported and for allowable purposes such as delivering needed...

Department committed nearly $1.26 billion toward affordable housing issues in the State in fiscal year 2023 but lacks a comprehensive process to evaluate program performance, limiting its ability to ensure...

The Board issued licenses to qualified applicants we reviewed, but did not timely do so, potentially delaying applicants’ ability to work or impacting the availability of practitioners to treat patients...

Board timely issued initial and renewal licenses, but did not timely resolve complaints, consistently suspend licenses for violations involving imminent public health, safety, or welfare concerns, or verify some applicants...

Board took steps to meet some statutory responsibilities we reviewed, including sending victim notifications within statutory time frames, but did not comply with some State conflict-of-interest requirements, increasing the risk...

Department took steps to meet some statutory responsibilities but did not consistently determine if licensee violations were corrected and lacked documented explanations for some enforcement actions, increasing risk of future...

Board complied with statutory and rule requirements related to its objective and purposes for 3 areas we reviewed but did not timely resolve complaints, potentially affecting patient safety, and charged...

The Council has taken steps to meet some statutory responsibilities we reviewed but did not always notify agencies as required of 5-year review report deadlines, increasing the risk that ineffective...

As part of their responsibility to prevent and detect fraud, Santa Cruz County (County) officials took appropriate action by reporting to us and the Federal Bureau of Investigation (FBI) alleged...

District did not comply with State conflict-of-interest and open meeting law requirements, limiting transparency; did not appropriately handle cash and calculate payroll; provided food and beverages at District events without prior Board approval; and allowed too much access to its IT network and accounting system, increasing the risk of fraud and abuse

District failed to maintain transportation records, limiting the scope of our review; spent nearly $500,000 on travel, including a substantial amount of travel that was unnecessary and potentially wasteful; limited public access to some Board meetings; operated schools below capacity; and failed to comply with requirements to protect students and safeguard public monies and sensitive computerized data

Department has implemented some extended foster care success coaching program requirements but needs to improve its program planning and contractor monitoring; and has not consistently developed youth transition plans or...

Department released 79 of 80 inmates we reviewed within earned release time frames but did not release 14 inmates to the transition program 3 months early and did not timely...

The Arizona State Treasurer receives annual financial and compliance audits:

• Annual Financial Report includes our audit opinion on the reported financial information’s reliability. 
• Report on Internal Control and on Compliance...

Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:

• Annual Comprehensive Financial Report includes our...

Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:

• Annual Comprehensive Financial Report includes our...

District has not developed and implemented comprehensive capital and strategic plans to ensure its spending for capital projects is efficient and does not negatively impact its career and technical education (CTE) programs, and that projects provide intended benefits

District spent $3 million on career and technical education (CTE) programs in fiscal year 2022 but had not established critical accounting and IT controls to prevent errors, fraud, and data loss; lacked policies governing $2.4 million in accumulated fund balances; and did not collect, validate, and use key CTE program outcome data to demonstrate how it effectively prepared students for high-need occupations

County, city, and most towns used excise tax monies we reviewed appropriately and were able to demonstrate their impact, but 2 towns need to improve how they use these monies

District educates a small number of students in a remote community and has taken steps to control its costs, but lacked procedures for certain business office activities, resulting in it being underfunded by over $31,000 and inaccurately reporting its fiscal year 2023 spending; and did not have a formal agreement with Greenlee County School Superintendent’s Office (GCSSO) to provide business office services, increasing the risk of disruptions to District operations

District did not ensure school bus drivers met all drug testing and certification requirements, increasing risks to student safety, and did not establish effective internal controls and IT security measures to safeguard public monies and protect sensitive data

Board has taken steps to meet some statutory responsibilities, but has not ensured the accuracy of student enrollment projections or reviewed consistent information when approving districts’ square footage reduction requests...

District transportation reporting errors led to excess State funding and a lack of internal controls and compliance with important IT requirements put student activity monies and sensitive computerized data at...

From 2013 through 2023, we issued 40 financial investigation reports that included charges of fraudulent schemes associated with about $5 million of Arizona public money losses. This alert outlines the...

As required by law, we conducted a review of per diem compensation and expense reimbursement payments to members of State boards, commissions, councils, and advisory committees (collectively referred to as...

District spent $85.9 million on career and technical education (CTE) programs in fiscal year 2022 but did not follow requirements, recommended practices, or its policies in various areas, increasing its risk for errors, fraud, and data loss; and did not collect, validate, and use key CTE program outcome data to demonstrate how it effectively prepared students for high-need occupations

In FY 2023, State-wide school district spending increased by nearly $1 billion with per student increases in all operational spending areas compared to FY 2022, including instruction. Much of this...

District did not comply with some State conflict-of-interest laws and USFR requirements, limiting transparency into its activities; did not comply with important internal control requirements, increasing risk of errors, fraud...

Department’s agricultural leasing process does not fully align with recommended practices; its agricultural leases including with Fondomonte are below market rates and do not require reporting of or payment for...

The Arizona Auditor General (Office) is requesting proposals from certified public accounting firms (Firms) to perform annual financial statement and single audits and annual expenditure limitation report examinations for each of the following auditees: 1. La Paz County for the fiscal year ending June 30, 2023, with options for 2 additional years. 2. Coconino County Community College District, Graham County, Navajo County Community College District, Navajo County, Mohave County, Mohave County Community College District, Pinal County, Pinal County Community College District, Yavapai County Community College District, and Yuma and LaPaz Counties Community College District for the fiscal year ending June 30, 2024, with options for 2 additional years. Firms must bid on each auditee individually and may bid for 1 or more of the auditees. Each auditee will be awarded separately. Each engagement must be completed, and a report of its work, including findings and recommendations, must be submitted to the Office no later than March 31, 2025. Earlier completion of each engagement is encouraged. Awards for each engagement will be determined on the basis of demonstrated competence and qualifications to perform the required audit and examination work for reasonable compensation.

District’s important internal controls were insufficient, and it did not comply with requirements in multiple areas, putting public monies, sensitive data, and student safety at risk

District spent nearly $3 million on career and technical education (CTE) programs in fiscal year 2021 but lacked a comprehensive plan for its central CTE programs, lacked key outcome data...

For the year ended December 31, 2023, we issued 4 financial investigations that led to prosecuting agencies obtaining 34 criminal charges against 5 individuals for potential losses totaling $1,833,925. These...

District had lower spending in most operational areas, but lacked some required internal controls and did not comply with important IT security requirements, putting public monies and sensitive computerized data...

District spent more on salaries and benefits in all operational areas than its peers, lacked internal controls and did not comply with important requirements in multiple areas, putting public monies...

District used informal, deficient processes in some areas after it stopped outsourcing certain responsibilities and did not follow some important requirements and recommended practices, increasing risk to District assets, student...

As of December 21, 2023, 4 Arizona school districts are at higher financial risk than other Arizona school districts based on analysis of 10 financial risk measures.

District spent $1.4 million on career and technical education (CTE) programs in fiscal year 2021 but lacked key outcome data showing these programs effectively prepared students for high-need occupations

As part of their responsibility to prevent and detect fraud, Arizona State University (ASU) officials took appropriate action by reporting to us alleged financial misconduct by Carlos Urrea, former University...

From 2015 through 2022, we issued 12 financial investigation reports associated with about $1.4 million of Arizona public money losses where computer tampering was either the means of theft and/or...

District did not comply with State laws and USFR requirements in multiple areas, resulting in 2 employees participating in possible substantial interest conflicts, a negative general fund balance at the...

District failed to maintain required accounting records, limiting the scope of our review; limited public access to some Board meetings and wasted more than $48,000 on unnecessary travel; operated its...

Although several State agencies, other public entities, and nonprofit organizations have roles and responsibilities related to Arizona’s adult protective services system, the primary agency and program responsible for protecting vulnerable...

ACA manages various business incentives; spent more than $2.4 million hosting 5 private CEO Forums, reportedly to market Arizona to companies; and is at increased risk of fraud and waste...

Department has processes for key responsibilities, such as assessing child safety in response to abuse/neglect reports, but did not consistently provide timely and quality court reports or ensure some license...

Department problems related to investigating, taking enforcement action against, and monitoring licensed out-of-home care providers could result in risky or unhealthy environments for children in out-of-home care.

FCRB reviewed cases of children in out-of-home care within required time frames and judges reported some information in FCRB’s local board reports provided for child dependency case reviews is useful...

District spent nearly $4.4 million on career and technical education (CTE) programs in fiscal year 2021 but lacked key outcome data showing these programs effectively prepared students for high-need occupations...

Board has implemented several processes for overseeing charter holders’ academic, financial, and operational performance, but its financial framework does not always identify charter holders’ financial difficulties, which is necessary to...

System and Legislature have taken various steps to improve pension plans’ sustainability and ability of public safety and corrections officers’ pension plans to meet retirement obligations for plan members, but...

Department developed processes to meet various statutory responsibilities but failed to fully address fraud and security incidents, potentially not notifying affected customers and not recovering public monies, and had identified...

Department has not established statutorily required fire safety inspection program, implemented recommendations to help Arizona communities with wildfire planning, or developed complaint-handling process, increasing the risk of fire-related deaths, injuries...

Department has established processes or taken steps to meet various statutory responsibilities to provide centralized support services for State government operations but has not implemented some prior audit recommendations intended...

MVD failed to timely inspect some contracted CDL providers and examiners and did not consistently take remedial action to address inspection violations, potentially jeopardizing the safety of drivers, pedestrians, and...

MVD failed to ensure authorized third-party companies consistently issued vehicle titles, driver licenses, and identification cards only to qualified and/or authorized individuals/entities, increasing public safety risks such as unsafe drivers...

District lacked internal controls and did not comply with requirements in multiple areas, putting public monies, student safety, and sensitive computerized data at risk

ASET has provided insufficient oversight of IT projects, decreasing its ability to identify projects at risk of failing and hindering critical State agency functions, and did not always ensure that...

Department released 122 of 123 inmates we reviewed within earned release time frames but did not release some inmates 3 months early and did not comply with some reporting requirements...

Department did not provide some documents for local board case reviews because of AOC and Department issues, and some caseworkers did not attend case reviews, impacting boards’ ability to review...

Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:

• Annual Comprehensive Financial Report includes our...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

The Arizona State Treasurer receives annual financial and compliance audits:

• Annual Financial Report includes our audit opinion on the reported financial information’s reliability. 

• Report on Internal Control and on Compliance...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

• The annual financial report...

Annual financial and compliance reports: State and federal laws require the State of Arizona to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in...

Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:

• Annual Comprehensive Financial Report includes our...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...