We Make a Positive Difference
We help government work better by analyzing governmental operations and recommending improvements. In fiscal year 2023, we issued:
185
Reports*
661
Recommendations
$1,744,074
Fraud uncovered
37
Felony charges
* reports include audits, reviews, investigations, alerts, and followups.
What's New
Department did not develop long-range plans for State trust land, risking difficulties demonstrating land sales benefit trust beneficiaries, or inspect land used for mineral mining/exploration to protect public safety, and...
Coconino County appropriately used transportation excise tax revenues and demonstrated measurable project impacts. However, the County lacks a consistent and well-documented methodology for charging personnel expenditures to excise tax-funded activities.
This alert outlines what different authentication controls are, why they are important to the integrity of your system, and what actions you can take to ensure they are effectively used...
We received an allegation of financial misconduct by Jennifer Alcaida, former Town of Parker (Town) office specialist. Our investigation revealed that from February through October 2021, Ms. Alcaida may have...
Department provided inconsistent customer service to some UI claimants and has not analyzed UI Program data to identify potential access barriers or systemic discrimination, potentially causing claimant hardships and frustration...
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 2025, 2 Arizona school districts, Antelope Union High School District (UHSD) and Isaac Elementary School District (ESD), continue to be at higher financial risk than other Arizona school districts based on our analysis of 10 financial risk measures. Both highest-risk districts are experiencing risk related to operating and/or capital budget limit reserves, all 3 General Fund measures, and receivership.
School District Spending Report
In FY 2024, dollars spent on instruction and total per student spending increased from the prior year, but the State-wide instructional spending percentage (ISP) decreased by 0.8 percentage points to 52.6%. For the second consecutive year, this is the lowest ISP since we began monitoring it in FY 2001. The State’s average teacher salary increased to $65,113—a 34.6% increase since FY 2017. Additionally, we report trends in the number of students enrolled in districts, which affects their available funding.