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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...

Arizona State Board of Dental Examiners

Arizona State Board of Dental Examiners—Sunset Review

Board may not have taken enforcement action consistent with the nature and severity of some complaints’ substantiated violations and did not resolve complaints in a timely manner, potentially affecting public health and safety; and has not complied with conflict-of-interest requirements.

Arizona State Schools for the Deaf and the Blind

Arizona State Schools for the Deaf and the Blind—Sunset Review

ASDB provides sensory impaired students in the State with educational and support services and has processes for maintaining its campus schools’ accreditation but has not developed a multi-year capital plan, impacting its ability to address its capital improvement needs, and it may be collecting more revenue than needed to...

Arizona Municipal Tax Code Commission

Arizona Municipal Tax Code Commission—Sunset Review

Commission has not met its statutory purpose to review, hold hearings on, and approve or deny amendments to the Model City Tax Code because it lacks a quorum of members to hold public meetings.

Arizona State Parks Board

Arizona State Parks Board—Sunset Review

Board developed standardized State Park system operations guidance and multilevel grant award review process but did not comply with some State cash-handling and conflict-of-interest requirements and lacked comprehensive capital project management and grant timeliness policies

Arizona State Board of Massage Therapy

Arizona State Board of Massage Therapy—Sunset Review

Board did not investigate or timely investigate, document, or review all complaints it received; did not issue some initial licenses in accordance with statute and rule; and did not provide some public information in response to our anonymous requests or on its website.

Wilson Elementary School District

Wilson Elementary School District—Criminal Indictment—Theft, Fraudulent Schemes, Forgery, and Misuse of Public Monies

As part of their responsibility to prevent and detect fraud, Wilson Elementary School District (District) officials took appropriate action by reporting to us fraud allegations of financial misconduct by former budget accounting specialists Ryan Mariano and April Childs. Our...

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, 2021... 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 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


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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Young Elementary School District

December 1, 2022

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... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Special COVID-19 Funding Report

November 29, 2022

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... View Report

PDF icon Report

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

September 30, 2022

Department helps coordinate emergency management efforts throughout the State, but did not consistently develop and track corrective actions to address some emergency response deficiencies,... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Arizona Office of Economic Opportunity—Sunset Review

September 30, 2022

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... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response - OfficePDF icon Response - AFA Board

Arizona Health Care Cost Containment System—Sunset Review

September 29, 2022

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... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response