Arizona Auditor General Home Page
We Make a Positive Difference
We help government work better by analyzing governmental operations and recommending improvements. Our fiscal year 2025 results:
* reports include audits, reviews, investigations, alerts, and followups.
What's New
As part of their responsibility to prevent and detect fraud, Sahuarita Unified School District (District) officials took appropriate action by reporting to us alleged financial misconduct by Denise Montano (aka...
Department took steps to implement recommendations from its 2024 sunset review but its Low Income Housing Tax Credit program monitoring did not ensure some housing units at properties we reviewed...
As of June 2026, the Authority provided more than $2.3 billion in loans and more than $243.3 million in grants for water related projects and had appropriately administered the Clean...
The Arizona State Schools for the Deaf and the Blind had multiple operational, financial, educational, and compliance issues, potentially impacting student/staff safety and educational quality, reducing monies available for its operations...
ASDB did not reliably bill, collect, and reconcile service-related revenue, including an estimated $2.1 million for services provided, reducing monies available for operations, and had deficiencies in payroll and purchasing...
Featured Reports
Annual Financial Report Portal
The Arizona Auditor General’s annual financial report (AFR) portal, created in conjunction with the Arizona Department of Education (ADE), is a web-based method that school district and charter school officials will use to populate and create the AFR files required by A.R.S. §15-904. The public may view completed school district and charter school AFR files on ADE’s website.
School District Financial Risk Analysis
As of January 2026, 9 of 207 analyzed Arizona school districts are at the highest financial risk, and 9 are approaching the highest-risk category. This represents an increase from last year’s report when our analysis identified 2 highest-risk school districts and 7 approaching the highest-risk category.
School District Spending Analysis
In FY 2025, districts spent nearly $53 million less on instruction than the prior year, and for the third consecutive year, the State-wide instructional spending percentage (ISP) fell to a new low—52.1%. Although the State average teacher salary increased slightly to $65,613, average teacher salaries declined at 95 districts. Additionally, one-third of districts are potentially at higher financial risk because of declining student enrollment and related funding.