Skip to main content

Eloy Elementary School District—Theft and Misuse of Public Monies


During the Auditor General’s fiscal year 2015 performance audit of the District, we investigated payroll anomalies revealing that from August 2013 through January 2016, Denise Burden, former payroll clerk, may have violated state laws related to theft, misuse of public monies, fraudulent schemes, and forgery when she paid herself unauthorized overtime totaling $23,504 and prepared documents containing her supervisors’ forged signatures 18 times. She embezzled monies from state appropriations that should have been used to support the District and benefit its students. We have submitted our investigative report to the Attorney General’s Office, which has taken criminal action against Ms. Burden resulting in her December 20, 2016, indictment on 14 felony counts.