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Attorney General’s Office Anti-racketeering Revolving Fund

Attorney General’s Office Anti-racketeering Revolving Fund—Biennial Review

Review of Office’s use of anti-racketeering monies in fiscal years 2021 and 2022 did not identify improper use, but Office made error when processing procurement documents for 1 transaction and did not receive appropriate documentation for portion of 1 reimbursement to law enforcement agency.

School District Financial Risk Analysis

Arizona School District Financial Risk Analysis—December 2022—Analysis and data file

As of December 31, 2022, 3 Arizona school districts are at higher financial risk than other Arizona school districts based on analysis of 10 financial risk measures, decreasing from 6 districts in December 2021.

Hyder Elementary School District

Hyder Elementary School District

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

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

Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—in fiscal year 2022 and in total through June 30, 2022

This special report provides summary information and 4 interactive dashboards with Arizona school districts’ and charter schools’ (districts and charters) reported spending in fiscal year (FY) 2022 and in total through June 30, 2022, and planned...

Glendale Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Computer Tampering

Glendale Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Computer Tampering

As part of their responsibility to prevent and detect fraud, Glendale Elementary School District (District) officials took appropriate action by reporting to us alleged financial misconduct by former payroll technician Anna Pacheco. Our investigation revealed that from...

Fraud Prevention Alert—Cash Receipt Frauds

Fraud Prevention Alert—Cash Receipt Frauds

According to the Association of Certified Fraud Examiners, Inc., cash receipt frauds related to skimming and embezzlement schemes account for 23 percent of all occupational fraud in the United States and Canada and average about 15 months in duration before detection. Over the last 11 years, we have identified public money losses in Arizona governments...

Young Elementary School District

Young Elementary School District

District had higher administrative costs than peer districts and spent unauthorized monies on its community preschool program, and its lack of compliance with important standards and requirements put public monies and sensitive information at risk

Special COVID-19 Report

Special COVID-19 Funding Report

Since March 2020, early in the COVID-19 pandemic, and through September 2022, the federal government has allocated through various acts $77.8 billion to the State of Arizona and its local governments, businesses, and individuals for COVID-19 response and relief efforts. This special COVID-19 funding report presents information on the amounts, intended purposes,...

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 (REV December 2022)

This report covers our investigation initiated after the Arizona Attorney General’s Office requested our assistance with its investigation of Higley Unified School District’s possible misuse of public monies....

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Attorney General’s Office Anti-racketeering Revolving Fund—Biennial Review Attorney General’s Office Anti-racketeering Revolving Fund
Arizona School District Financial Risk Analysis—December 2022—Analysis and data file School District Financial Risk Analysis
Hyder Elementary School District Hyder Elementary School District
Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—in fiscal year 2022 and in total through June 30, 2022 Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2022
Glendale Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Computer Tampering Glendale Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Computer Tampering
Fraud Prevention Alert—Cash Receipt Frauds Fraud Prevention Alert—Cash Receipt Frauds
Young Elementary School District Young Elementary School District
Special COVID-19 Funding Report Special COVID-19 Report
Higley Unified School District—Criminal Indictment—Conspiracy, Procurement Fraud, Fraudulent Schemes, Misuse of Public Monies, False Return, and Conflict of Interest (REV December 2022) Higley Unified School District

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COVID-19 Guidance and Resources


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, October 2021... View Report

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

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 fiscal year 2021, the State per pupil spending and instructional spending percentage continued an upward trend, and the State average teacher salary increased to $56,349—a 16.5 percent increase over 2017’s average, but short of the 20 percent cumulative goal by fiscal year 2021…View Report

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Attorney General’s Office Anti-racketeering Revolving Fund—Biennial Review

January 31, 2023

Review of Office’s use of anti-racketeering monies in fiscal years 2021 and 2022 did not identify improper use, but Office made error when processing procurement documents for 1 transaction and... View Report

PDF icon ReportPDF icon Response

Arizona School District Financial Risk Analysis—December 2022—Analysis and data file

January 17, 2023

As of December 31, 2022, 3 Arizona school districts are at higher financial risk than other Arizona school districts based on analysis of 10 financial risk measures, decreasing from 6 districts in... View Report

File December 2022 data filePDF icon Financial risk action plan template

Hyder Elementary School District

January 10, 2023

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

 PDF icon ReportPDF icon HighlightsPDF icon Response

Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—in fiscal year 2022 and in total through June 30, 2022

January 1, 2023

This special report provides summary information and 4 interactive dashboards with Arizona school districts’ and charter schools’ (districts and charters) reported spending in fiscal year (FY)... View Report

Glendale Elementary School District—Criminal Indictment—Theft, Misuse of Public Monies, Fraudulent Schemes, and Computer Tampering

December 22, 2022

As part of their responsibility to prevent and detect fraud, Glendale Elementary School District (District) officials took appropriate action by reporting to us alleged financial misconduct by... View Report

PDF icon Report