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School Districts

East Valley Institute of Technology
IT Related Findings, Performance Audit
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
-Multiple School District
Special Study

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...

Cochise Technology District
Performance Audit

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...

Globe Unified School District
IT Related Findings, Performance Audit

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

Northeast Arizona Technological Institute of Vocational Education
IT Related Findings, Performance Audit

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...

Sanders Unified School District
IT Related Findings, Performance Audit

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...

Heber-Overgaard Unified School District
IT Related Findings, Performance Audit

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...

Morristown Elementary School District
IT Related Findings, Performance Audit

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...

-Multiple School District
Special Study
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.
Cobre Valley Institute of Technology
Performance Audit

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

-Multiple School District
Special Report

This special report provides summary information and 4 interactive dashboards with Arizona school districts’ and charter schools’ reported spending in fiscal year 2022 and through June 30, 2022, and planned...