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Arizona Auditor General Publications Issued Last Fiscal Year

July 1, 2022 to June 30, 2023

Performance audits and sunset reviews

Date Report # Title Entity Type Division
06/29/2023 23-202 Coconino Association for Vocations, Industry and Technology School Districts School Audit
01/10/2023 23-201 Hyder Elementary School District School Districts School Audit
12/01/2022 22-204 Young Elementary School District School Districts School Audit
11/10/2022 Performance Audit and Financial Analysis of the Rio Nuevo Multipurpose Facilities District, 2022 Special Districts Financial Audit
09/30/2022 22-114 Arizona Department of Emergency and Military Affairs and State Emergency Council—Sunset Review State Agencies Performance Audit
09/30/2022 22-113 Arizona Office of Economic Opportunity—Sunset Review State Agencies Performance Audit
09/29/2022 22-112 Arizona Health Care Cost Containment System—Sunset Review State Agencies Performance Audit
09/29/2022 22-111 Arizona Health Care Cost Containment System—Review of Selected Behavioral Health Services State Agencies Performance Audit
09/29/2022 22-110 Arizona State Board of Dental Examiners—Sunset Review State Agencies Performance Audit
09/28/2022 22-109 Arizona State Schools for the Deaf and the Blind—Sunset Review State Agencies Performance Audit
09/20/2022 22-108 Arizona Municipal Tax Code Commission—Sunset Review Other Performance Audit
08/26/2022 22-107 Arizona State Parks Board—Sunset Review State Agencies Performance Audit
08/10/2022 22-106 Arizona State Board of Massage Therapy—Sunset Review State Agencies Performance Audit
07/27/2022 22-105 Arizona Department of Liquor Licenses and Control—Sunset Review State Agencies Performance Audit

Followups

Follow-Up Date Report # Title Entity Type Division
06/26/2023 21-206 Valentine Elementary School District School Districts School Audit
06/22/2023 22-106 Arizona State Board of Massage Therapy—Sunset Review State Agencies Performance Audit
06/22/2023 22-203 Bagdad Unified School District School Districts School Audit
06/21/2023 19-205 Parker Unified School District School Districts School Audit
06/15/2023 20-204 Gadsden Elementary School District School Districts School Audit
06/13/2023 22-103 Arizona Health Care Cost Containment System—Member Disenrollment Processes State Agencies Performance Audit
06/13/2023 21-113 Arizona Department of Child Safety—Comparing Department Practices for Classifying and Locating Children Missing from Care to Best Practices State Agencies Performance Audit
06/07/2023 22-108 Arizona Municipal Tax Code Commission—Sunset Review Other Performance Audit
05/26/2023 20-209 Career and Technical Education Districts (CTEDs) School Districts School Audit
05/25/2023 19-112 Arizona Department of Health Services—Department failed to investigate or timely investigate some long-term care facility complaints, did not comply with some conflict-of-interest requirements, and has some gaps in 4 IT security areas State Agencies Performance Audit
05/08/2023 20-107 Arizona Department of Agriculture—Key Regulatory Responsibilities State Agencies Performance Audit
04/27/2023 19-106 Arizona Department of Revenue—Sunset Factors—Department did not comply with all conflict-of-interest requirements, ensure it collected and reported all State income taxes, and plan for eventual replacement of its main IT system State Agencies Performance Audit
04/27/2023 19-104 Arizona Board of Psychologist Examiners—Board should seek statutory authority to require criminal background checks for licensure, improve timeliness of complaint and claim handling, and review appropriateness of its licensing fees State Agencies Performance Audit
04/04/2023 21-105 Arizona Board of Regents—Sunset Review State Agencies Performance Audit
03/27/2023 21-114 Arizona Office of Tourism—Sunset Review State Agencies Performance Audit
02/28/2023 21-108 Arizona State Board of Barbers—Sunset Review State Agencies Performance Audit
02/28/2023 21-202 Bowie Unified School District School Districts School Audit
02/21/2023 22-104 State of Arizona Naturopathic Physicians Medical Board—Sunset Review State Agencies Performance Audit
02/15/2023 19-113 Arizona Department of Child Safety—Foster Home Recruitment, Licensure, Use, and Retention—Department engages in recommended recruitment practices but foster parent feedback indicates a need for improved customer service and more information about children State Agencies Performance Audit
02/14/2023 20-102 Arizona Department of Agriculture—State Agricultural Laboratory State Agencies Performance Audit
02/09/2023 21-103 Arizona Board of Regents—University-Affiliated Organizations State Agencies Performance Audit
02/03/2023 21-120 Arizona Department of Public Safety—Sunset Review State Agencies Performance Audit
01/31/2023 20-208 Mingus Union High School District School Districts School Audit
01/26/2023 20-206 Quartzsite Elementary School District School Districts School Audit
01/25/2023 21-117 Arizona Department of Environmental Quality—Sunset Review State Agencies Performance Audit
01/20/2023 21-102 Arizona Department of Real Estate—Sunset Review State Agencies Performance Audit
01/20/2023 19-115 Arizona Board of Regents—Commercial Real Estate—ABOR lacks comprehensive property information and guidance to implement real estate policies, and operation of some ABOR property lacked oversight and accountability State Agencies, Universities Performance Audit
01/18/2023 22-102 Arizona State Board of Optometry—Sunset Review State Agencies Performance Audit
01/10/2023 19-101 Arizona Department of Water Resources—Department is behind schedule in adopting groundwater management plans for the State’s active management areas and should enhance processes for collecting or issuing some required reports State Agencies Performance Audit
12/20/2022 21-116 Arizona Department of Environmental Quality—Water Quality Protection Responsibilities State Agencies Performance Audit
12/16/2022 21-110 Arizona Department of Public Safety—Central Repository of Criminal History Records State Agencies Performance Audit
12/16/2022 20-108 Arizona Department of Agriculture State Agencies Performance Audit
11/16/2022 20-112 Arizona State Board of Dispensing Opticians State Agencies Performance Audit
11/09/2022 20-109 Arizona Department of Corrections, Rehabilitation and Reentry—Capital Projects Funding and Department Finances State Agencies Performance Audit
10/14/2022 21-122 Arizona Department of Juvenile Corrections—Sunset Review State Agencies Performance Audit
10/14/2022 21-118 Arizona Department of Corrections, Rehabilitation and Reentry—Review of Specific Self-Improvement or Treatment Programs State Agencies Performance Audit
09/15/2022 21-111 Arizona State Board of Nursing—Sunset Review State Agencies Performance Audit
08/24/2022 21-115 Water Infrastructure Finance Authority of Arizona—Sunset Review State Agencies Performance Audit
08/24/2022 19-108 Gila County Transportation Excise Tax—County, city, and most towns used excise tax monies for highway and street purposes, but Miami did not always use excise tax monies appropriately Counties Performance Audit
08/17/2022 16-102 Arizona Department of Child Safety—Department Should Adopt Common Implementation Practices from Other Jurisdictions As It Moves Forward with Implementing a New Differential Response System State Agencies Performance Audit
08/15/2022 20-110 Arizona Board of Funeral Directors and Embalmers State Agencies Performance Audit
08/10/2022 21-109 Arizona Department of Veterans’ Services and the Arizona Veterans’ Service Advisory Commission—Sunset Review State Agencies Performance Audit
08/08/2022 18-104 Arizona’s Universities—Information Technology Security—Universities have implemented several information technology (IT) security practices and can further improve IT security, policies, procedures, and practices State Agencies, Universities Performance Audit
07/28/2022 21-121 Arizona Department of Juvenile Corrections—Youth Treatment Programming Evaluation State Agencies Performance Audit
07/25/2022 19-111 Arizona Department of Health Services—Arizona State Hospital—State Hospital has not fully evaluated assault-reduction strategies but has established processes for patient admission, ensuring patients receive prescribed treatment, and reporting incidents State Agencies Performance Audit
07/19/2022 20-210 Vernon Elementary School District School Districts School Audit
07/11/2022 21-123 Arizona Game and Fish Commission Heritage Fund State Agencies Performance Audit

Financial investigations and alerts

Date Report # Title Entity Type Division
06/27/2023 23-404 Fraud Prevention Alert—Forgery Frauds Financial Investigations
06/12/2023 23-403 Arizona Department of Education—Criminal Indictment—Computer Tampering and Fraudulent Schemes State Agencies Financial Investigations
06/08/2023 23-402 Gila Bend Unified School District—Criminal Indictment—Conspiracy, Fraudulent Schemes, Misuse of Public Monies, and Theft School Districts Financial Investigations
04/20/2023 23-401 Hyder Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Forgery School Districts Financial Investigations
12/31/2022 2022 Financial Investigations Highlights Other Financial Investigations
12/22/2022 22-404 Glendale Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Computer Tampering School Districts Financial Investigations
12/06/2022 22-403 Fraud Prevention Alert—Cash Receipt Frauds Other Financial Investigations
08/08/2022 22-402 Wilson Elementary School District—Criminal Indictment—Theft, Fraudulent Schemes, Forgery, and Misuse of Public Monies School Districts Financial Investigations

Financial and federal compliance audits

Date Report # Title Entity Type
06/30/2023 Cochise County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Coconino County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Gila County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Santa Cruz County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Mohave County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Yuma County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Graham County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Pinal County Community College District / June 30, 2023 / Annual Financial Related Reports Community Colleges
06/30/2023 Coconino County Community College District / June 30, 2023 / Annual Financial Related Reports Community Colleges
06/30/2023 Pima County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Yavapai County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Yuma and La Paz Counties Community College District / June 30, 2023 / Annual Financial Related Reports Community Colleges
06/30/2023 Yavapai County Community College District / June 30, 2023 / Annual Financial Related Reports Community Colleges
06/30/2023 Pima County Community College District / June 30, 2023 / Annual Financial Related Reports Community Colleges
06/30/2023 Maricopa County Community College District / June 30, 2023 / Annual Financial Related Reports Community Colleges
06/30/2023 Navajo County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Maricopa County / June 30, 2023 / Annual Financial Related Reports Counties
06/30/2023 Navajo County Community College District / June 30, 2023 / Annual Financial Related Reports Community Colleges
06/30/2023 University of Arizona / June 30, 2023 / Annual Financial Related Reports Universities
06/30/2023 Arizona State University / June 30, 2023 / Annual Financial Related Reports Universities
06/30/2023 Office of the Arizona State Treasurer / June 30, 2023 / Annual Financial Related Reports State Agencies
06/30/2023 Northern Arizona University / June 30, 2023 / Annual Financial Related Reports Universities
09/30/2022 Department of Economic Security Division of Developmental Disabilities ALTCS Contract / September 30, 2022 / Annual Financial Related Report State Agencies

Accountability reviews

Date Title Entity Type
06/30/2023 Arizona County Community College Districts and Colleges of Qualifying Indian Tribes / June 30, 2023 / Full-Time Equivalent Student Enrollment Report Community Colleges
06/30/2023 Arizona University System / June 30, 2023 / Full-Time Equivalent Student Enrollment Report Universities
06/29/2023 Peach Springs Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
06/29/2023 Grand Canyon Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
06/29/2023 Bowie Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
06/21/2023 Ganado Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
06/20/2023 Fredonia-Moccasin Unified School District—Not in Compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
06/09/2023 Gila Bend Unified School District—Notice to the State Board of Education—Status review requested for Uniform System of Financial Records for Arizona School Districts (USFR) noncompliance School Districts
06/08/2023 Safford Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
06/13/2023 Maricopa County Regional School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
05/25/2023 Pine Strawberry Elementary School District—Notice to the State Board of Education—No Longer in Noncompliance with Audit Reporting Requirements for FY 2021 School Districts
05/24/2023 Fountain Hills Unified School District —Not in Compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
05/24/2023 Bicentennial Union High School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
05/24/2023 Red Mesa Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
05/17/2023 Topock Elementary School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
05/17/2023 Aguila Elementary School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
04/25/2023 Kayenta Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
04/20/2023 Hyder Elementary School District —No Longer in Noncompliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Young Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Window Rock Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Wenden Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Valley Union High School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Topock Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Safford Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Red Mesa Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Piñon Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Pine Strawberry Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Peach Springs Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 McNary Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Maricopa County Regional School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Kayenta Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Isaac Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Hyder Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Grand Canyon Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Ganado Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Elfrida Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Bowie Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Bicentennial Union High School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Baboquivari Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Antelope Union High School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
04/18/2023 Aguila Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2022 School Districts
03/06/2023 Safford Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2021 School Districts
02/23/2023 Mobile Elementary School District—Notice to the State Board of Education—No Longer in Noncompliance with Audit Reporting Requirements for FY 2021 School Districts
02/21/2023 Antelope Union High School District —Notice to the State Board of Education—Still in Noncompliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
02/21/2023 Young Elementary School District—Not in Compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
02/21/2023 Hyder Elementary School District—Notice to the State Board of Education—Still in Noncompliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
02/21/2023 Gila Bend Unified School District—Notice to the State Board of Education—Still in Noncompliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
01/31/2023 Mobile Elementary School District—Notice to the State Board of Education—Not in Compliance with Audit Reporting Requirements for FY 2021 School Districts
01/31/2023 Pine Strawberry Elementary School District—Notice to the State Board of Education—Not in Compliance with Audit Reporting Requirements for FY 2021 School Districts
01/24/2023 Show Low Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2021 School Districts
12/20/2022 Naco Elementary School District—Not in Compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
12/19/2022 Ganado Unified School District—Not in Compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
11/17/2022 Show Low Unified School District —Not in Compliance with Audit Reporting Requirements for FY 2021 School Districts
11/10/2022 Piñon Unified School District —No Longer in Noncompliance with Audit Reporting Requirements for FY 2021 School Districts
11/09/2022 Bicentennial Union High School District—No Longer in Noncompliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
10/25/2022 Ganado Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2021 School Districts
10/18/2022 Safford Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2021 School Districts
10/18/2022 Piñon Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2021 School Districts
10/18/2022 Pine Strawberry Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2021 School Districts
10/18/2022 Mobile Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2021 School Districts
10/18/2022 Ganado Unified School District—Not in Compliance with Audit Reporting Requirements for FY 2021 School Districts
08/23/2022 Morristown Elementary School District—No Longer in Noncompliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts
07/12/2022 Cochise Elementary School District—No Longer in Noncompliance with the Uniform System of Financial Records for Arizona School Districts (USFR) School Districts

Special audits/reviews

Date Report # Title Entity Type Division
03/01/2023 Arizona School District Spending—Fiscal Year 2022—Analysis and data file School Districts School Audit
01/31/2023 23-101 Attorney General’s Office Anti-racketeering Revolving Fund—Biennial Review State Agencies Performance Audit
01/17/2023 Arizona School District Financial Risk Analysis—December 2022—Analysis and data file School Districts Accountability Services
11/29/2022 22-303 Special COVID-19 Funding Report State Agencies Financial Audit
09/20/2022 Phoenix Convention Center - Economic and Fiscal Impact Analysis Update, 2021 Cities and Towns Financial Audit
09/12/2022 22-302 State Board Member Per Diem Compensation and Expense Reimbursements / Fiscal Year 2021 / Annual Review State Agencies Financial Audit