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Higley Unified School District

Higley Unified School District—Criminal Indictment—Conspiracy, Procurement Fraud, Fraudulent Schemes, Misuse of Public Monies, False Return, and Conflict of Interest

This report covers our investigation initiated after the Arizona Attorney General’s Office requested our assistance with its...

Maricopa Association of Governments Regional Transportation Plan

Maricopa Association of Governments Regional Transportation Plan

In November 2004, Maricopa County voters passed Proposition 400 authorizing a 20-year continuation of a county-wide, half-cent sales tax dedicated to new and improved freeways, street improvements, and transit projects including bus and light rail. This performance audit, conducted by the independent firm Sjoberg Evashenk...

Pinal County Transportation Excise Tax County, cities, and towns used excise tax monies we reviewed in accordance with State law and were able to demonstrate their impact, and all previous recommendations have been implemented

Pinal County Transportation Excise Tax

Transportation excise tax revenue is statutorily restricted to street and highway purposes. Pinal County and its 10 incorporated cities and towns received $90.8 million in excise tax revenue during calendar years 2016 through 2020. We found that the County, cities, and towns used excise tax monies we reviewed consistent with statute for various highway and...

Arizona Board of Regents

Arizona Board of Regents

ABOR has established processes related to several of its statutory responsibilities we reviewed but can improve its effectiveness in other areas, including discussing the universities’ significant risk areas and plans for addressing these risks.

Arizona Department of Juvenile Corrections

Arizona Department of Juvenile Corrections—Use of Temporary Stabilization Units

Department has not always followed its policy and procedures for referring youth to temporary stabilization units (TSUs), and youth isolation can potentially have negative consequences and undermine the Department’s mission to rehabilitate youth.

Arizona Board of Regents

Arizona Board of Regents—University-Affiliated Organizations

Universities have not consistently followed ABOR’s guidelines governing university relationships with affiliated organizations, limiting full transparency and accountability for some university resources provided to and the benefits received from these organizations, nor did ABOR regularly receive information on affiliated...

Mayer Unified School District

Mayer Unified School District

District’s noncompliance with important requirements and standards put public monies and sensitive information at increased risk of errors and fraud and also put student safety at risk by using unallowable vehicles, not systematically performing bus maintenance, and not ensuring that drivers met all certification requirements

Santa Cruz County Sheriff's Office

Santa Cruz County Sheriff's Office—Alleged Misuse of Public Monies and Solicitation of Forgery

As part of their responsibility to prevent and detect fraud, Santa Cruz County officials took appropriate action by reporting to us alleged financial misconduct at the Sheriff’s Office.

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COVID-19 Guidance and Resources


State and federal guidance and resources by entity and topic…View Links

School District Financial Risk Analysis


As of December 2020, 13 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


State per pupil spending and instructional spending percentage continued upward trend, and State average teacher salary increased to $54,814—a 13.3 percent increase over 2017’s average but short of 15 percent cumulative goal…View Report

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Higley Unified School District—Criminal Indictment—Conspiracy, Procurement Fraud, Fraudulent Schemes, Misuse of Public Monies, False Return, and Conflict of Interest

July 22, 2021

This report covers our investigation initiated after the Arizona Attorney General’s Office... View Report

PDF icon Report

Maricopa Association of Governments Regional Transportation Plan

July 1, 2021

In November 2004, Maricopa County voters passed Proposition 400 authorizing a 20-year continuation of a county-wide, half-cent sales tax dedicated to new and improved freeways, street improvements... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Pinal County Transportation Excise Tax

June 30, 2021

Transportation excise tax revenue is statutorily restricted to street and highway purposes. Pinal County and its 10 incorporated cities and towns received $90.8 million in excise tax revenue... View Report

PDF icon ReportPDF icon Highlights

Arizona Board of Regents

June 25, 2021

ABOR has established processes related to several of its statutory responsibilities we reviewed but can improve its effectiveness in other areas, including discussing the universities’ significant... View Report

PDF icon ReportPDF icon HighlightsPDF icon Response

Arizona Department of Juvenile Corrections—Use of Temporary Stabilization Units

June 21, 2021

Department has not always followed its policy and procedures for referring youth to temporary stabilization units (TSUs), and youth isolation can potentially have negative consequences and... View Report

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