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Arizona Department of Juvenile Corrections

Arizona Department of Juvenile Corrections—Use of Temporary Stabilization Units

Department has not always followed its policy and procedures for referring youth to temporary stabilization units (TSUs), and youth isolation can potentially have negative consequences and undermine the Department’s mission to rehabilitate youth.

Arizona Board of Regents

Arizona Board of Regents—University-Affiliated Organizations

Universities have not consistently followed ABOR’s guidelines governing university relationships with affiliated organizations, limiting full transparency and accountability for some university resources provided to and the benefits received from these organizations, nor did ABOR regularly receive information on affiliated...

Mayer Unified School District

Mayer Unified School District

District’s noncompliance with important requirements and standards put public monies and sensitive information at increased risk of errors and fraud and also put student safety at risk by using unallowable vehicles, not systematically performing bus maintenance, and not ensuring that drivers met all certification requirements

Santa Cruz County Sheriff's Office

Santa Cruz County Sheriff's Office—Alleged Misuse of Public Monies and Solicitation of Forgery

As part of their responsibility to prevent and detect fraud, Santa Cruz County officials took appropriate action by reporting to us alleged financial misconduct at the Sheriff’s Office.

Arizona Department of Real Estate

Arizona Department of Real Estate

Department met some of its statutory objectives and purposes but did not ensure it selected high-risk brokerages for audit, confirm the validity of license applicants’ fingerprint clearance cards, and consistently investigate complaints in accordance with its policies and procedures.

Mohave Valley Elementary School District

Mohave Valley Elementary School District

District subsidized its food service program with over $167,000 that it could have spent on instruction, overpaid some employees, did not ensure all cash collected was deposited, and did not adequately protect its computerized data

Bowie Unified School District

Bowie Unified School District

High teacher turnover and noncompliance with State’s online instruction program requirements may have negatively impacted student achievement. In addition, District spent more on administration, plant operations, and food service than peer districts and did not generate revenues to cover community program costs—likely diverting monies from instruction.

Arizona Department of Veterans' Services—State Veterans' Homes

Arizona Department of Veterans’ Services—State Veterans’ Homes

Department operates State Veterans’ Homes, reported implementing emergency actions to respond to COVID-19 pandemic, and took action to correct licensing, health, safety, and infection-control deficiencies, but preferences are shifting to home-based care.

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COVID-19 Guidance and Resources


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

School District Financial Risk Analysis


As of December 2020, 13 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 Department of Juvenile Corrections—Use of Temporary Stabilization Units

June 21, 2021

Department has not always followed its policy and procedures for referring youth to temporary stabilization units (TSUs), and youth isolation can potentially have negative consequences and... View Report

PDF icon ReportPDF icon HighlightsPDF icon Auditor General Comments on ResponsePDF icon Response

Arizona Board of Regents—University-Affiliated Organizations

June 3, 2021

Universities have not consistently followed ABOR’s guidelines governing university relationships with affiliated organizations, limiting full transparency and accountability for some university... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Mayer Unified School District

May 18, 2021

District’s noncompliance with important requirements and standards put public monies and sensitive information at increased risk of errors and fraud and also put student safety at risk by using... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Santa Cruz County Sheriff's Office—Alleged Misuse of Public Monies and Solicitation of Forgery

April 29, 2021

As part of their responsibility to prevent and detect fraud, Santa Cruz County officials took appropriate action by reporting to us alleged financial misconduct at the Sheriff’s Office. Our... View Report

PDF icon Report

Arizona Department of Real Estate

April 27, 2021

Department met some of its statutory objectives and purposes but did not ensure it selected high-risk brokerages for audit, confirm the validity of license applicants’ fingerprint clearance cards... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response