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Arizona Commerce Authority

Arizona Commerce Authority—Sunset Review

ACA manages various business incentives; spent more than $2.4 million hosting 5 private CEO Forums, reportedly to market Arizona to companies; and is at increased risk of fraud and waste of public monies because it lacked documentation it verified businesses met some requirements for nearly $11 million in incentives.

Arizona Department of Child Safety

Arizona Department of Child Safety—Sunset Review

Department has processes for key responsibilities, such as assessing child safety in response to abuse/neglect reports, but did not consistently provide timely and quality court reports or ensure some license applicants met licensing requirements, and has not fully implemented most recommendations from 6 prior special audits.

Arizona Adult Protective Services

Examining the Delivery of Services to Vulnerable Adults in the Arizona Adult Protective Services System

Although several State agencies, other public entities, and nonprofit organizations have roles and responsibilities related to Arizona’s adult protective services system, the primary agency and program responsible for protecting vulnerable adults in the State is the Arizona Department of...

Arizona Department of Child Safety—Licensed Foster Care Provider Oversight

Arizona Department of Child Safety—Licensed Foster Care Provider Oversight

Department problems related to investigating, taking enforcement action against, and monitoring licensed out-of-home care providers could result in risky or unhealthy environments for children in out-of-home care.

Northern Arizona Vocational Institute of Technology

Northern Arizona Vocational Institute of Technology

District spent nearly $4.4 million on career and technical education (CTE) programs in fiscal year 2021 but lacked key outcome data showing these programs effectively prepared students for high-need occupations, and accumulated almost $10 million in fund balances by the end of fiscal year 2021 but did not have a policy directing the amount to be...

Arizona Foster Care Review Board

Arizona Foster Care Review Board—Sunset Review

FCRB reviewed cases of children in out-of-home care within required time frames and judges reported some information in FCRB’s local board reports provided for child dependency case reviews is useful, but report content and timeliness could be improved to help better advise judges on children’s progress toward permanent placement and ensure efficient...

Arizona State Board for Charter Schools

Arizona State Board for Charter Schools—Sunset Review

Board has implemented several processes for overseeing charter holders’ academic, financial, and operational performance, but its financial framework does not always identify charter holders’ financial difficulties, which is necessary to hold charter holders accountable for meeting financial expectations and limiting the adverse effects of...

Arizona Department of Transportation

Arizona Department of Transportation—Sunset Review

Department developed processes to meet various statutory responsibilities but failed to fully address fraud and security incidents, potentially not notifying affected customers and not recovering public monies, and had identified but not yet addressed issues related to legislative appropriations for transportation purposes.

Public Safety Personnel Retirement System (System)

Public Safety Personnel Retirement System (System)—Sunset Review

System and Legislature have taken various steps to improve pension plans’ sustainability and ability of public safety and corrections officers’ pension plans to meet retirement obligations for plan members, but despite these efforts, the elected officials’ pension plan’s status declined further, and System’s former Administrator entered...

Arizona Department of Forestry and Fire Management

Arizona Department of Forestry and Fire Management—Sunset Review

Department has not established statutorily required fire safety inspection program, implemented recommendations to help Arizona communities with wildfire planning, or developed complaint-handling process, increasing the risk of fire-related deaths, injuries, and property damage.

Arizona Department of Administration

Arizona Department of Administration—Sunset Review

Department has established processes or taken steps to meet various statutory responsibilities to provide centralized support services for State government operations but has not implemented some prior audit recommendations intended to ensure school facility safety or complied with some open meeting law and complaint-handling requirements.

Arizona Department of Transportation—Motor Vehicle Division’s (MVD) Oversight of Commercial Driver License (CDL) Examination Third Parties

Arizona Department of Transportation—Motor Vehicle Division’s (MVD) Oversight of Commercial Driver License (CDL) Examination Third Parties

MVD failed to timely inspect some contracted CDL providers and examiners and did not consistently take remedial action to address inspection violations, potentially jeopardizing the safety of drivers, pedestrians, and bus passengers, including schoolchildren, in...

Arizona Department of Transportation—Motor Vehicle Division's (MVD) Oversight of Third Parties

Arizona Department of Transportation—Motor Vehicle Division's (MVD) Oversight of Third Parties

MVD failed to ensure authorized third-party companies consistently issued vehicle titles, driver licenses, and identification cards only to qualified and/or authorized individuals/entities, increasing public safety risks such as unsafe drivers, vehicle and identify theft, fraud, and terrorism.

Aguila Elementary School District

Aguila Elementary School District

District lacked internal controls and did not comply with requirements in multiple areas, putting public monies, student safety, and sensitive computerized data at risk

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Draggable Views Home Preface

COVID-19 Spending Reports


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

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

School District Financial Risk Analysis


As of December 2022, 3 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 FY 2022, dollars spent on instruction and total per-student spending increased from the prior year, but the State-wide instructional spending percentage decreased by 0.8 percentage points because districts allocated a smaller proportion of the increased operational spending to instruction than in prior years. The State average teacher salary increased to $58,366 and districts used COVID-19 federal relief monies to help fund a portion of the increase…View Report

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Arizona Commerce Authority—Sunset Review

September 29, 2023

ACA manages various business incentives; spent more than $2.4 million hosting 5 private CEO Forums, reportedly to market Arizona to companies; and is at increased risk of fraud and waste of public... View Report

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

Arizona Department of Child Safety—Sunset Review

September 29, 2023

Department has processes for key responsibilities, such as assessing child safety in response to abuse/neglect reports, but did not consistently provide timely and quality court reports or ensure... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Examining the Delivery of Services to Vulnerable Adults in the Arizona Adult Protective Services System

September 29, 2023

Although several State agencies, other public entities, and nonprofit organizations have roles and responsibilities related to Arizona’s adult protective services system, the primary agency and... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response - AHCCCSPDF icon Response - ADESPDF icon Response - ADHS

Arizona Foster Care Review Board—Sunset Review

September 27, 2023

FCRB reviewed cases of children in out-of-home care within required time frames and judges reported some information in FCRB’s local board reports provided for child dependency case reviews is... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Northern Arizona Vocational Institute of Technology

September 27, 2023

District spent nearly $4.4 million on career and technical education (CTE) programs in fiscal year 2021 but lacked key outcome data showing these programs effectively prepared students for high-... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response