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We Make a Positive Difference

We help government work better by analyzing governmental operations and recommending improvements. In fiscal year 2023, we issued:






Fraud uncovered


Felony charges

* reports include audits, reviews, investigations, alerts, and followups.

To read more about our fiscal year 2023 efforts, click here to read our annual report.

What's New

District has not developed and implemented comprehensive capital and strategic plans to ensure its spending for capital projects is efficient and does not negatively impact its career and technical education (CTE) programs, and that projects provide intended benefits
District spent $3 million on career and technical education (CTE) programs in fiscal year 2022 but had not established critical accounting and IT controls to prevent errors, fraud, and data loss; lacked policies governing $2.4 million in accumulated fund balances; and did not collect, validate, and use key CTE program outcome data to demonstrate how it effectively prepared students for high-need occupations

County, city, and most towns used excise tax monies we reviewed appropriately and were able to demonstrate their impact, but 2 towns need to improve how they use these monies

District educates a small number of students in a remote community and has taken steps to control its costs, but lacked procedures for certain business office activities, resulting in it being underfunded by over $31,000 and inaccurately reporting its fiscal year 2023 spending; and did not have a formal agreement with Greenlee County School Superintendent’s Office (GCSSO) to provide business office services, increasing the risk of disruptions to District operations

Request for proposal

The Arizona Auditor General (Office) is requesting proposals from certified public accounting firms (Firms) to perform annual financial statement and single audits and annual expenditure limitation report examinations for each of the following auditees:

  • La Paz County for the fiscal year ending June 30, 2023, with options for 2 additional years.
  • Coconino County Community College District, Graham County, Navajo County Community College District, Navajo County, Mohave County, Mohave County Community College District, Pinal County, Pinal County Community College District, Yavapai County Community College District, and Yuma and LaPaz Counties Community College District for the fiscal year ending June 30, 2024, with options for 2 additional years.

Firms must bid on each auditee individually and may bid for 1 or more of the auditees. Each auditee will be awarded separately. Each engagement must be completed, and a report of its work, including findings and recommendations, must be submitted to the Office no later than March 31, 2025. Earlier completion of each engagement is encouraged. Awards for each engagement will be determined on the basis of demonstrated competence and qualifications to perform the required audit and examination work for reasonable compensation.

Click here to view more detailed information and dates regarding this RFP.

Featured Reports

Arizona State House

COVID-19 Spending Reports

Followup—Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2022...

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Arizona Auditor General Special COVID-19 Funding Report, November 2022...

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Arizona State House

School District Financial Risk Analysis

As of December 2023, 4 Arizona school districts are at higher financial risk of not being able to operate within their available cash resources and budget constraints...

View Report

Arizona State House

School District Spending Report

In FY 2023, dollars spent on instruction and total per student spending increased from the prior year, but the State-wide instructional spending percentage (ISP) decreased by 1.1 percentage points to the lowest State-wide ISP since we began monitoring it in FY 2001. The State average teacher salary increased to $62,934, a 30.1% increase since FY 2017. Additional teacher salary reporting, such as base salaries by years of experience, provides more information about how districts pay teachers.

View Report