Counties

Pinal County and most of its incorporated cities and towns appropriately used transportation excise tax revenues and demonstrated measurable project impacts. However, the Town of Mammoth lacked the ability to demonstrate that it spent all excise tax monies appropriately.

State’s $26 million investment in interoperable communication systems, which reportedly involve about 20% of public schools State-wide, has not yielded anticipated benefits, and their continued use is in doubt because of a lack of assured funding and, in some cases, poor system functionality

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Pinal County is not in compliance with the UERS as it has not completed and submitted its fiscal year 2025 AELR to us for audit

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

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.

Apache County is not in compliance with Arizona law and the UERS as it has not completed and submitted its fiscal years 2023, 2024, and 2025 audited financial statements and AELRs to us for review

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...

Greenlee County is not in compliance with the UERS as it has not completed and submitted its fiscal year 2025 audited financial statements and AELR to us for audit