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School District Financial Risk Analysis

Arizona School District Financial Risk Analysis—December 2022—Analysis and data file

As of December 31, 2022, 3 Arizona school districts are at higher financial risk than other Arizona school districts based on analysis of 10 financial risk measures, decreasing from 6 districts in December 2021.

Hyder Elementary School District

Hyder Elementary School District

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

Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2022

Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—in fiscal year 2022 and in total through June 30, 2022

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

Glendale Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Computer Tampering

Glendale Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Computer Tampering

As part of their responsibility to prevent and detect fraud, Glendale Elementary School District (District) officials took appropriate action by reporting to us alleged financial misconduct by former payroll technician Anna Pacheco. Our investigation revealed that from...

Fraud Prevention Alert—Cash Receipt Frauds

Fraud Prevention Alert—Cash Receipt Frauds

According to the Association of Certified Fraud Examiners, Inc., cash receipt frauds related to skimming and embezzlement schemes account for 23 percent of all occupational fraud in the United States and Canada and average about 15 months in duration before detection. Over the last 11 years, we have identified public money losses in Arizona governments...

Young Elementary School District

Young Elementary School District

District had higher administrative costs than peer districts and spent unauthorized monies on its community preschool program, and its lack of compliance with important standards and requirements put public monies and sensitive information at risk

Special COVID-19 Report

Special COVID-19 Funding Report

Since March 2020, early in the COVID-19 pandemic, and through September 2022, the federal government has allocated through various acts $77.8 billion to the State of Arizona and its local governments, businesses, and individuals for COVID-19 response and relief efforts. This special COVID-19 funding report presents information on the amounts, intended purposes,...

Arizona Department of Emergency and Military Affairs and State Emergency Council

Arizona Department of Emergency and Military Affairs and State Emergency Council—Sunset Review

Department helps coordinate emergency management efforts throughout the State, but did not consistently develop and track corrective actions to address some emergency response deficiencies, impacting its ability to address these deficiencies during real-world emergency responses, and did not comply with...

Arizona Office of Economic Opportunity

Arizona Office of Economic Opportunity—Sunset Review

Office provides economic, demographic, and tax research and analysis for the State but lacked documentation of benefits received for payments made to Commerce Authority, and Arizona Finance Authority, a related entity, lacked oversight controls for some key activities increasing risk for errors and fraud.

Arizona Health Care Cost Containment System

Arizona Health Care Cost Containment System—Sunset Review

AHCCCS contracts with health plans to provide healthcare services to members in the State but has not timely investigated fraud or abuse incidents and reviewed health plans, correctly made all eligibility determinations, ensured health plans oversee providers in 2 key areas, and established all Housing Program and Administrator oversight...

Arizona Health Care Cost Containment System

Arizona Health Care Cost Containment System—Review of Selected Behavioral Health Services

AHCCCS reported providing behavioral health services to more than 583,000 members in fiscal year 2021 and has contracted for assessments of its behavioral health performance and various services but did not ensure all peer specialists met qualification and supervision requirements, potentially jeopardizing...

Higley Unified School District

Higley Unified School District—Criminal Indictment—Conspiracy, Procurement Fraud, Fraudulent Schemes, Misuse of Public Monies, False Return, and Conflict of Interest (REV December 2022)

This report covers our investigation initiated after the Arizona Attorney General’s Office requested our assistance with its investigation of Higley Unified School District’s possible misuse of public monies....

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Draggable Views Home Preface

COVID-19 Guidance and Resources


Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2022... View Report

Arizona Auditor General Special COVID-19 Funding Report, October 2021... View Report

State and federal guidance and resources by entity and topic…View Links

School District Financial Risk Analysis


As of December 2022, 3 Arizona school districts are at higher financial risk of not being able to operate within their available cash resources and budget constraints…View Report

School District Spending Report


In fiscal year 2021, the State per pupil spending and instructional spending percentage continued an upward trend, and the State average teacher salary increased to $56,349—a 16.5 percent increase over 2017’s average, but short of the 20 percent cumulative goal by fiscal year 2021…View Report

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Arizona School District Financial Risk Analysis—December 2022—Analysis and data file

January 17, 2023

As of December 31, 2022, 3 Arizona school districts are at higher financial risk than other Arizona school districts based on analysis of 10 financial risk measures, decreasing from 6 districts in... View Report

File December 2022 data filePDF icon Financial risk action plan template

Hyder Elementary School District

January 10, 2023

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

 PDF icon ReportPDF icon HighlightsPDF icon Response

Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—in fiscal year 2022 and in total through June 30, 2022

January 1, 2023

This special report provides summary information and 4 interactive dashboards with Arizona school districts’ and charter schools’ (districts and charters) reported spending in fiscal year (FY)... View Report

File Data file

Glendale Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Computer Tampering

December 22, 2022

As part of their responsibility to prevent and detect fraud, Glendale Elementary School District (District) officials took appropriate action by reporting to us alleged financial misconduct by... View Report

PDF icon Report

Fraud Prevention Alert—Cash Receipt Frauds

December 6, 2022

According to the Association of Certified Fraud Examiners, Inc., cash receipt frauds related to skimming and embezzlement schemes account for 23 percent of all occupational fraud in the United... View Report

PDF icon Alert