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We Make a Positive Difference
We help government work better by analyzing governmental operations and recommending improvements. Our fiscal year 2025 results:
* reports include audits, reviews, investigations, alerts, and followups.
What's New
Seven county attorney’s offices had not updated criminal child abuse and neglect joint investigation protocols for more than 5 years risking unresponsiveness to legal and other changes and the Department...
The Department’s reported process for determining to remove group home staff’s access to children while under investigation for child abuse does not fully address potential safety threats to children, and...
The Arizona Office of Economic Opportunity took steps to help fulfill some statutory objectives we reviewed but did not independently analyze or verify information included in regulatory impact statements, reimbursed...
The Arizona Office of Administrative Hearings generally met its required time frames for providing administrative hearings for State agencies; however, it did not comply with some State conflict-of-interest requirements and...
The Arizona Medical Board timely issued licenses, but did not timely resolve complaints, establish sufficient oversight and accountability mechanisms, or consistently act within or fully exercise its statutory authority, increasing...
Featured Reports
COVID-19 Spending Reports
Followup—Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2022...
Arizona Auditor General Special COVID-19 Funding Report, November 2022...
School District Financial Risk Analysis
As of January 2026, 9 of 207 analyzed Arizona school districts are at the highest financial risk, and 9 are approaching the highest-risk category. This represents an increase from last year’s report when our analysis identified 2 highest-risk school districts and 7 approaching the highest-risk category.
School District Spending Analysis
In FY 2025, districts spent nearly $53 million less on instruction than the prior year, and for the third consecutive year, the State-wide instructional spending percentage (ISP) fell to a new low—52.1%. Although the State average teacher salary increased slightly to $65,613, average teacher salaries declined at 95 districts. Additionally, one-third of districts are potentially at higher financial risk because of declining student enrollment and related funding.