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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:

185

Reports*

661

Recommendations

$1,744,074

Fraud uncovered

37

Felony charges

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

 

What's New

Yucca Elementary School District

District did not comply with key requirements in financial and operational controls, including accounts payable, cash handling, payroll, procurement, travel reimbursements, and information technology security. These deficiencies increased the risk of errors, fraud, and improper payments and weakened the District’s ability to safeguard public resources. The audit also found that inadequate fiscal recordkeeping limited the scope of the review, increasing the risk of undetected fraud, waste, and misuse.

Seligman Unified School District

District did not comply with key requirements for financial and operational controls, including accounts payable, credit cards, cash handling, payroll, procurement, travel reimbursements, and information technology security. These deficiencies increased the risk of errors, fraud, and improper payments and weakened the District’s ability to safeguard public resources.

Arizona State Land Department—Sunset Review

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—Transportation Excise Tax Performance Audit

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.

Fraud Prevention Alert—Effectively Using Authentication Controls

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...

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 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.

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Arizona State House

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.

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