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Procedural Reviews

Procedural Review Reports for State Agencies evaluate whether an entity's internal control policies and procedures help safeguard its assets and describe any weaknesses in these internal control policies and procedures.

Procedural Reviews are performed on school districts that are not required to comply with the Single Audit Act Amendments of 1996. The purpose of the review is to evaluate whether the school district is in substantial compliance with the Uniform System of Financial Records for Arizona School Districts (USFR). The review consists primarily of inquiries, observations, and selected tests of internal control policies and procedures, accounting records, and related documents. The procedural review report describes any internal control weaknesses noted in site review.

2018
Report #
19-301 Arizona Commission on the Arts July 1, 2017 through June 30, 2018 Internal Control and Compliance Review (June 2018)
18-303 Arizona Department of Gaming Procedural Review as of June 12, 2018 (June 2018)
18-302 Arizona Department of Environmental Quality Procedural Review as of May 31, 2018 (May 2018)
18-301 State of Arizona Corporation Commission Procedural Review as of April 23, 2018 (April 2018)
2017
Report #
17-305 Arizona Department of Adminstration - Central Services Bureau Procedural Review as of March 30, 2017 (March 2017)
2016
Report #
17-301 Arizona Department of Public Safety Procedural Review As of December 5, 2016 (December 2016)
16-308 Arizona Department of Forestry and Fire Management Procedural Review As of November 21, 2016 (November 2016)
16-306 Arizona State Board of Dental Examiners Procedural Review As of November 17, 2016 (November 2016)
Arizona Exposition and State Fair Procedural Review As of November 9, 2016 (November 2016)
Arizona Office of Tourism Procedural Review As of August 19, 2016 (August 2016)
Arizona Court of Appeals Division Two Procedural Review As of July 11, 2016 (July 2016)
Arizona Court of Appeals Division I Procedural Review As of June 16, 2016 (June 2016)
Arizona Supreme Court Procedural Review As of June 16, 2016 (June 2016)
2015
Report #
Use of Voluntary Taxpayer Donations July 1, 2011 through April 30, 2014 Procedural Review (April 2015)
15-103 Arizona Medical Board—Board Has Improved Its Processes, but Should Conduct a Risk-Based Review of Previously-Issued Licenses (April 2015)
Arizona Department of Liquor Licenses and Control Procedural Review As of March 31, 2015 (March 2015)
Arizona Department of Weights and Measurers Procedural Review as of March 31, 2015 (March 2015)
Arizona Department of Weights and Measurers Procedural Review as of March 31, 2015 (March 2015)
Arizona Department of Agriculture Procedural Review As of February 28, 2015 (February 2015)
Arizona Department of Real Estate Procedural Review As of February 28, 2015 (February 2015)
Arizona State Board of Accountancy Procedural Review as of February 28, 2015 (February 2015)
Arizona Radiation Regulatory Agency Procedural Review as of January 31, 2015 (January 2015)
2014
Report #
Department of Economic Security Division of Benefits and Medical Eligibility Procedural Review-Data Analysis As of Calendar Year 2012 (April 2014)
2013
Report #
Arizona State Board of Pharmacy Procedural Review As of March 31, 2013 (March 2013)
Arizona State Board of Funeral Directors and Embalmers Procedural Review As of March 31, 2013 (March 2013)
Arizona State Schools for the Deaf and the Blind Procedural Review As of March 31, 2013 (March 2013)
Arizona State Board of Cosmetology Procedural Review As of March 31, 2013 (March 2013)
Arizona Historical Society Procedural Review As of February 28, 2013 (February 2013)
Arizona Department of Financial Institutions Procedural Review As of February 28, 2013 (February 2013)
2012
Report #
Department of Economic Security Division of Employment and Rehabilitation Services Procedural Review As of December 31, 2012 (December 2012)
Department of Administration - State Data Center (August 2012)
Arizona State Board of Physical Therapy Procedural Review As of June 30, 2012 (June 2012)
Arizona State Schools for the Deaf and the Blind Procedural Review As of June 20, 2012 (June 2012)
Mohave County Procedural Review As of June 6, 2012 (June 2012)
Apache County Procedural Review As of February 29, 2012 (February 2012)
Arizona State Parks Board Procedural Review As of January 31, 2012 (January 2012)
2011
Report #
Arizona Department of Environmental Quality Procedural Review As of December 31, 2011 (December 2011)
Public Safety Personnel, Corrections Officer, and Elected Officials' Retirement System - Fiscal Years 1991 through 2011 (November 16, 2011) (November 2011)
Department of Fire, Building and Life Safety Procedural Review As of September 29, 2011 (September 2011)
2010
Report #
Maricopa County RICO Monies Procedural Review (January 1, 2008 through April 30, 2010) (April 2010)
Arizona State Board of Chiropractic Examiners Procedural Review As of March 19, 2010 (March 2010)
2008
Report #
Arizona Department of Racing Procedural Review As of September 10, 2008 (September 2008)
Mohave County Treasurer's Office Procedural Review As of June 30, 2008 (June 2008)
2007
Report #
Maricopa County Regional School District No. 509 (Year Ended June 30, 2006) (September 2007)
2006
Report #
Arizona Department of Financial Institutions Procedural Review As of June 27, 2006 (June 2006)
Arizona State Real Estate Department Procedural Review As of May 16, 2006 (May 2006)
Court of Appeals-Division Two Procedural Review As of February 28, 2006 (February 2006)
Court of Appeals-Division One Procedural Review As of February 28, 2006 (February 2006)
2005
Report #
State of Arizona Office of Tourism Procedural Review As of September 27, 2005 (September 2005)
Arizona Department of Water Resources Procedural Review As of September 23, 2005 (September 2005)
Arizona Department of Education Procedural Review As of August 16, 2005 (August 2005)
Citizens Clean Elections Commission Procedural Review As of July 19, 2005 (July 2005)
Department of Corrections Procedural Review As of July 8, 2005 (July 2005)
Arizona State University Procedural Review As of May 9, 2005 (May 2005)
Residential Utility Consumer Board Procedural Review As of April 30, 2005 (April 2005)
Arizona Board of Equalization Procedural Review As of April 28, 2005 (April 2005)
Arizona Board of Regents Procedural Review As of April 26, 2005 (April 2005)
Arizona Department of Gaming Procedural Review As of April 22, 2005 (April 2005)
Arizona State Schools for the Deaf and the Blind Procedural Review As of April 5, 2005 (April 2005)
State of Arizona Corporation Commission Procedural Review As of January 18, 2005 (January 2005)
2004
Report #
Arizona Department of Liquor Licenses and Control Procedural Review As of November 30, 2004 (November 2004)
Arizona Department of Public Safety Procedural Review As of October 31, 2004 (October 2004)
Arizona Criminal Justice Commission Procedural Review As of August 28, 2004 (August 2004)
Department of Health Services Procedural Review As of September 2, 2004 (June 2004)
Commission on the Arts Procedural Review As of June 30, 2004 (June 2004)
Arizona Department of Administration Procedural Review As of May 26, 2004 (June 2004)
Department of Corrections Procedural Review As of June 8, 2004 (June 2004)
Arizona Office of Administrative Hearings Procedural Review As of May 31, 2004 (May 2004)
Arizona Department of Agriculture Procedural Review As of May 28, 2004 (May 2004)
Arizona State Board of Accountancy Procedural Review As of May 26, 2004 (May 2004)
Board of Occupational Therapy Examiners Procedural Review As of May 18, 2004 (May 2004)
Board of Athletic Training Procedural Review As of May 18, 2004 (May 2004)
Arizona Disease Control Research Commission Procedural Review As of May 10, 2004 (May 2004)
Arizona Department of Commerce Procedural Review As of May 10, 2004 (May 2004)
2003
Report #
Arizona State Board of Nursing Procedural Review As of November 30, 2003 (November 2003)
Arizona Game and Fish Department Procedural Review Follow-up As of September 22, 2003 (September 2003)
Arizona Pioneers' Home Procedural Review As of September 12, 2003 (September 2003)
Arizona Department of Emergency and Military Affairs Procedural Review As of August 28, 2003 (August 2003)
Prescott Historical Society Procedural Review As of August 12, 2003 (August 2003)
Arizona State Library, Archives and Public Records Procedural Review As of July 25, 2003 (July 2003)
Arizona State University Procedural Review As of July 11, 2003 (July 2003)
Water Infrastructure Finance Authority Procedural Review As of July 10, 2003 (July 2003)
Arizona Department of Environmental Quality Procedural Review As of June 23, 2003 (June 2003)
Arizona Department of Veterans' Services Procedural Review As of May 31, 2003 (May 2003)
Arizona Department of Administration Procedural Review As of April 21, 2003 (April 2003)
Court of Appeals-Division Two Procedural Review As of March 31, 2003 (March 2003)
2002
Report #
Office of the Arizona State Treasurer Procedural Review As of December 31, 2002 (December 2002)
Arizona State Board of Cosmetology Procedural Review As of December 12, 2002 (December 2002)
Arizona Navigable Stream Adjudication Commission Procedural Review As of September 26, 2002 (September 2002)
Arizona Historical Society Procedural Review As of June 30, 2002 (June 2002)
Arizona Geological Survey Procedural Review As of June 12, 2002 (June 2002)
Arizona Game and Fish Department Procedural Review As of May 22, 2002 (May 2002)
Department of Insurance Procedural Review As of May 15, 2002 (May 2002)
Board of Barbers Procedural Review As of May 14, 2002 (May 2002)
Commission for the Deaf and the Hard of Hearing Procedural Review As of May 10, 2002 Procedural Highlights (May 2002)
Commission for the Deaf and the Hard of Hearing Procedural Review As of May 10, 2002 (May 2002)
Arizona Commission of Indian Affairs Procedural Review As of April 30, 2002 (April 2002)
Arizona Department of Public Safety Procedural Review As of April 24, 2002 (April 2002)
State Board of Optometry Procedural Review As of April 3, 2002 (April 2002)
Board of Examiners of Nursing Care Institution Administrators and Assisted Living Facility Managers Procedural Review As of April 3, 2002 (April 2002)
Board of Homeopathic Medical Examiners Procedural Review As of April 3, 2002 (April 2002)
Arizona State Board of Funeral Directors and Embalmers Procedural Review As of April 3, 2002 (April 2002)
State Board of Dispensing Opticians Procedural Review As of April 3, 2002 (April 2002)
Arizona State Veterinary Medical Examining Board Procedural Review As of April 3, 2002 (April 2002)
State Board of Podiatry Examiners Procedural Review As of April 3, 2002 (April 2002)
Naturopathic Physicians Board of Medical Examiners Procedural Review As of April 3, 2002 (April 2002)
Arizona State Boards Office Procedural Review As of April 3, 2002 (April 2002)
Arizona State Board of Physical Therapy Procedural Review As of April 3, 2002 (April 2002)
Acupuncture Board of Examiners Procedural Review As of April 3, 2002 (April 2002)
Arizona Board of Executive Clemency Procedural Review As of March 22, 2002 (March 2002)
Arizona Board of Appraisal Procedural Review As of February 28, 2002 (February 2002)
Department of Mines and Mineral Resources Procedural Review As of February 26, 2002 (February 2002)
Arizona Office of the Secretary of State Procedural Review As of February 20, 2002 (February 2002)
Arizona Board of Respiratory Care Examiners Procedural Review As of January 31, 2002 (January 2002)
State of Arizona Corporation Commission Procedural Review As of January 31, 2002 (January 2002)
2001
Report #
Arizona State Banking Department Procedural Review As of August 22, 2001 (August 2001)
State of Arizona Office of Tourism Procedural Review As of August 13, 2001 (August 2001)
Radiation Regulatory Agency Procedural Review As of June 29, 2001 (June 2001)
Government Information Technology Agency Procedural Review As of April 26, 2001 (April 2001)
Arizona Department of Water Resources Procedural Review As of April 20, 2001 (April 2001)
Arizona Department of Gaming Procedural Review As of April 19, 2001 (April 2001)
Behavioral Health Examiners Procedural Review As of April 5, 2001 (April 2001)
Arizona State Board for Private Postsecondary Education Procedural Review As of April 4, 2001 (April 2001)
Arizona Commission for Postsecondary Education Procedural Review As of March 31, 2001 (March 2001)
Arizona Board of Osteopathic Examiners in Medicine and Surgery Procedural Review As of March 30, 2001 (March 2001)
Board of Occupational Therapy Examiners Procedural Review As of March 26, 2001 (March 2001)
Arizona Commission on Uniform State Laws Procedural Review As of March 26, 2001 (March 2001)
Board of Athletic Training Procedural Review As of March 26, 2001 (March 2001)
Arizona State Board of Chiropractic Examiners Procedural Review As of March 21, 2001 (March 2001)
Office of the Attorney General Procedural Review As of March 21, 2001 (March 2001)
Arizona Supreme Court Procedural Review As of March 14, 2001 (March 2001)
Arizona State Board of Dental Examiners Procedural Review as of March 8, 2001 (March 2001)
Arizona Board of Equalization Procedural Review As of March 5, 2001 (March 2001)
State of Arizona Board of Fingerprinting Procedural Review As of February 23, 2001 (February 2001)
Arizona Department of Racing Procedural Review As of February 16, 2001 (February 2001)
Arizona Department of Liquor Licenses and Control Procedural Review As of February 15, 2001 (February 2001)
Arizona Office of Administrative Hearings Procedural Review As of February 7, 2001 (February 2001)
2000
Report #
Arizona Department of Commerce Procedural Review As of March 21, 2000 (March 2000)