Home

 

  Reports & Publications        
  

Performance Audits
Comprehensive performance reports of state agencies and school districts and the programs they administer.

Complete List of State Agency Performance Audits

Complete List of School District Performance Audits

Investigative Reports
Investigative reports detailing misconduct resulting in financial losses from various types of governmental entities.

Complete List of Investigative Reports

Financial Audits

Financial audit reports present entity's financial information and describe whether this information is fairly stated in accordance with generally accepted accounting principles and in compliance with laws.

Single Audits

Single Audit reports present federal expenditures and whether these monies were spent properly.

Annual Expenditure/Budgeted Expenditure Limitation Reports

The reports describe whether the entity complied with constitutional spending limits.

Procedural Review ReportsState Agencies

These reports evaluate whether an entity's internal control policies and procedures help safeguard its assets and describe any weaknesses in these internal control policies and procedures.

Procedural Review ReportsSchool Districts

Procedural review are performed on school districts that are not required to comply with the Single Audit Act Amendments of 1996. The purpose of the review is to evaluate whether the school district is in substantial compliance with the Uniform System of Financial Records for Arizona School Districts (USFR). The review consists primarily of inquiries, observations, and selected tests of internal control policies and procedures, accounting records, and related documents. The procedural review report describes any internal control weaknesses noted in site review.

Compliance Review Reports—School Districts/Charter Schools

Compliance reviews are performed on school districts, district-sponsored charter schools, and university or community college-sponsored charter schools that have received a Single Audit or financial statement audit. The purpose of the review is to evaluate whether the school district or charter school is in substantial compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) or Uniform System of Financial Records for Arizona Charter Schools (USFRCS). The compliance review report is primarily based upon the review of the USFR or USFRCS Compliance Questionnaire, auditor’s report on internal control and compliance, management letter, and financial statements. The report describes any internal control weakness and noncompliance with the USFR or USFRCS.

Status Review ReportsSchool Districts/Charter Schools

Status reviews are performed on school districts, district-sponsored charter schools, and university or community college-sponsored charter schools that have been found in noncompliance with the Uniform System of Financial Records for Arizona School Districts (USFR) or Uniform System of Financial Records for Arizona Charter Schools (USFRCS).  The purpose of the review is to determine if the district or charter school has attained substantial compliance with the USFR or USFRCS. The status review report describes any internal control weaknessess that have not been corrected and any additional weaknesses that came to the attention of the review staff.

Office Annual Report

The Office publishes a report annually that describes our activities and accomplishments for the past fiscal year. The report is available electronically from this web site, or you can request a copy from us or as an interlibrary loan from the Arizona State Library, Archives and Public Records.

 


Alerts/Bulletins

Fraud Alerts

Forms

Forms developed for school districts, charter schools, community college districts, counties, and other entities.

Frequently Asked Questions

FAQ sections for school districts, charter schools, counties, cities and towns, and community college districts.

Manuals/Memorandums

Manuals and memorandums issued to school districts, charter schools, counties and other entities.

Webinars

Webinars for school districts, cities and towns, community college districts, and counties

 
 
 

 Home | About UsPublications | Careers | Links | Contact Us | Privacy Statement | Webmaster

Copyright 2013 State of Arizona Office of the Auditor General, All Rights Reserved.