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Arizona Department of Revenue

Arizona Department of Revenue—Transaction Privilege Tax Administration and Enforcement—Department should improve its TPT licensure, filing, distribution, and enforcement processes

The Arizona Department of Revenue (Department) is responsible for administering the transaction privilege tax (TPT) on behalf of the State, counties, and cities and towns. TPT is a tax imposed on a seller for the privilege of doing business in the State and is...

Arizona Department of Revenue

Arizona Department of Revenue—Transaction Privilege Tax Support and Education Services—Department should improve call centers’ quality assurance processes and internal collaboration on taxpayer education and outreach efforts

This performance audit focused on the Arizona Department of Revenue’s (Department) provision of support and education services related to its administration of the transaction privilege tax (TPT) on behalf of the State,...

District Spending Report Fiscal Year 2018

Arizona School District Spending - Fiscal Year 2018 - Report and Data File

In fiscal year 2018, Arizona districts spent 54 percent of available operating dollars on instruction—the second consecutive increase in the instructional spending percentage in 14 years. However, since its peak in fiscal year 2004, the State’s instructional spending percentage has declined 4.6 percentage points…

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Pima County Joint Technical Education District—Misuse of Public Monies

As part of its responsibility to prevent and detect fraud, the Pima County Joint Technical Education District (District) took appropriate action and reported suspected fraud to the Pima County Sheriff’s Office, which requested that the Office of the Auditor General investigate allegations of financial misconduct by a former District account services manager.

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Maricopa County Justice Courts Administration—Criminal Indictment—Theft and Misuse of Public Monies

During our fiscal year 2016 financial audit of Maricopa County, we noted a questionable transaction by Dexter Thomas, former director of support services for the Maricopa County Justice Courts Administration, and made further inquiries of management, who informed us of possible financial misconduct by Mr. Thomas. Our investigation revealed that from...

Peach Springs USD

Peach Springs Unified School District

In fiscal year 2017, Peach Springs Unified School District’s school received an “F” letter grade and was required to participate in a school improvement program. Although the District operated with lower costs in nearly all operational areas, we identified a number of improvements needed in the District’s operations. Specifically, the District’s plant operations cost per square foot was...

Arizona Department of Water Resources

Arizona Department of Water Resources—Department is behind schedule in adopting groundwater management plans for the State’s active management areas and should enhance processes for collecting or issuing some required reports

The Arizona Department of Water Resources (Department) was established to manage Arizona’s water resources and has various responsibilities related to groundwater regulation, surface water rights, and state-wide water...

Bonita ESD

Bonita Elementary School District

In fiscal year 2017, Bonita Elementary School District’s student passage rates on state assessments were higher than or similar to peer districts’ averages, and most of its operations were reasonably efficient for its small size. The District’s administrative costs per pupil were…

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Arizona Department of Revenue—Transaction Privilege Tax Support and Education Services—Department should improve call centers’ quality assurance processes and internal collaboration on taxpayer education and outreach efforts

March 13, 2019

This performance audit focused on the Arizona Department of Revenue’s (Department) provision of support and education services related to its administration of the transaction privilege tax (TPT)... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Arizona Department of Revenue—Transaction Privilege Tax Administration and Enforcement—Department should improve its TPT licensure, filing, distribution, and enforcement processes

March 13, 2019

The Arizona Department of Revenue (Department) is responsible for administering the transaction privilege tax (TPT) on behalf of the State, counties, and cities and towns. TPT is a tax imposed on... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Pima County Joint Technical Education District—Misuse of Public Monies

March 1, 2019

As part of its responsibility to prevent and detect fraud, the Pima County Joint Technical Education District (District) took appropriate action and reported suspected fraud to the Pima County... View Report

PDF icon Report

Arizona School District Spending - Fiscal Year 2018 - Report and Data File

March 1, 2019

In fiscal year 2018, Arizona districts spent 54 percent of available operating dollars on instruction—the second consecutive increase in the instructional spending percentage in 14 years. However... View Report

PDF icon Report (with individual district pages) 43 MBPDF icon Report (without individual district pages) 3 MBPDF icon HighlightsPDF icon State PagesPDF icon District PagesFile Data file (Microsoft Excel format)

Maricopa County Justice Courts Administration—Criminal Indictment—Theft and Misuse of Public Monies

February 21, 2019

During our fiscal year 2016 financial audit of Maricopa County, we noted a questionable transaction by Dexter Thomas, former director of support services for the Maricopa County Justice Courts... View Report

PDF icon Report