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Arizona School District Financial Risk Analysis—December 2021—Analysis and data file

Arizona School District Financial Risk Analysis—December 2021—Analysis and data file

As of December 31, 2021, 6 Arizona school districts are at higher financial risk than other Arizona school districts based on analysis of 10 financial risk measures, decreasing from 13 districts in December 2020.

Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2021

Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2021

This special report provides summary information and 3 interactive dashboards with Arizona school districts’ and charter schools’ reported spending through June 30, 2021, and planned spending of allocated/awarded COVID-19 federal relief monies, as required by Laws 2021...

Buckeye Elementary School District

Buckeye Elementary School District

District had higher electricity and water costs than peer districts, and District’s lack of compliance with important requirements and standards put public monies and sensitive information at risk

Pine Strawberry Elementary School District

Pine Strawberry Elementary School District

District employed more noninstructional staff than peer districts and did not ensure all cash was deposited, and a District Board member did not comply with conflict-of-interest law

Game-and-Fish

Arizona Game and Fish Commission Heritage Fund

The Arizona Game and Fish Department spent Heritage Fund monies in accordance with statute but did not consider some Heritage Fund operations and maintenance expenses for compliance with statutory limit, increasing risk that these monies would be unavailable for their intended purpose.

Fraud Prevention Alert—Payroll Disbursement Frauds

Fraud Prevention Alert—Payroll Disbursement Frauds

According to the Association of Certified Fraud Examiners, Inc., payroll disbursement frauds related to falsified wages, ghost employees, and commission schemes account for 13 percent of occupational fraud in the U.S. and Canada. Similarly, during the last 9 years, we have identified public money losses in Arizona governments totaling $0.5 million...

Valentine Elementary School District

Valentine Elementary School District

District did not comply with important requirements and standards, putting public monies and sensitive information at increased risk of errors and fraud and potentially risking student safety

Gila Institute for Technology

Gila Institute for Technology

District did not collect all required student outcome data to help assess whether its career and technical education programs were effective in preparing students for high-need occupations and did not follow best practices regarding its unspent fund balance

Special COVID-19 Report

Special COVID-19 Funding Report

Since March 2020, early in the COVID-19 pandemic, and through October 2021, the federal government has allocated through various acts $74.9 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, and...

Tucson Unified School District

Tucson Unified School District—Criminal Indictment—Theft and Misuse of Public Monies

As part of their responsibility to prevent and detect fraud, Tucson Unified School District (District) officials took appropriate action by reporting to us an allegation of financial misconduct by Rosa Ordonez, former bookstore finance manager at Pueblo High School. Our investigation revealed that in July and...

Arizona Department of Juvenile Corrections

Arizona Department of Juvenile Corrections—Sunset Review

Department has established processes for the statutory responsibilities we reviewed, including assessing youths’ educational needs, but had deficiencies in some processes, including not always following its requirements for supervising youth on parole and not ensuring that youth in its work incentive program were paid as required by statute...

Arizona Department of Juvenile Corrections

Arizona Department of Juvenile Corrections—Youth Treatment Programming Evaluation

Department has not assessed fidelity for some treatment intervention components, implemented some treatment programming recommended improvements, and tracked a comprehensive set of outcome measures for its treatment programming, potentially impacting its ability to ensure its treatment programming’s effectiveness

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Draggable Views Home Preface

COVID-19 Guidance and Resources


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 2021, 6 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


State per pupil spending and instructional spending percentage continued upward trend, and State average teacher salary increased to $54,814—a 13.3 percent increase over 2017’s average but short of 15 percent cumulative goal…View Report

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Arizona School District Financial Risk Analysis—December 2021—Analysis and data file

January 11, 2022

As of December 31, 2021, 6 Arizona school districts are at higher financial risk than other Arizona school districts based on analysis of 10 financial risk measures, decreasing from 13 districts... View Report

File December 2021 data filePDF icon Financial risk action plan template

Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2021

December 28, 2021

This special report provides summary information and 3 interactive dashboards with Arizona school districts’ and charter schools’ reported spending through June 30, 2021, and planned spending of... View Report

Buckeye Elementary School District

December 21, 2021

District had higher electricity and water costs than peer districts, and District’s lack of compliance with important requirements and standards put public monies and sensitive information at risk... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Pine Strawberry Elementary School District

December 16, 2021

District employed more noninstructional staff than peer districts and did not ensure all cash was deposited, and a District Board member did not comply with conflict-of-interest law

 PDF icon ReportPDF icon HighlightsPDF icon Response

Arizona Game and Fish Commission Heritage Fund

December 16, 2021

The Arizona Game and Fish Department spent Heritage Fund monies in accordance with statute but did not consider some Heritage Fund operations and maintenance expenses for compliance with statutory... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response