As part of their responsibility to prevent and detect fraud, Gadsden Elementary School District (District) officials took appropriate action by reporting to us alleged financial misconduct by former payroll specialist Carolina Carrazco. Our investigation revealed that from October 2017 through August 2019, Ms. Carrazco may have altered the data in the District’s payroll system 4 times to either stop her payroll deductions of health insurance premiums totaling $7,791 while still maintaining District-provided health insurance, or to conceal her actions. Additionally, by these same system-altering actions, Ms. Carrazco prevented the related employer and employee health insurance premiums totaling $20,439 from being paid to a District trust account for their self-insurance plan costs. We submitted our report to the Arizona Attorney General’s Office, which on August 9, 2021, presented evidence to the State Grand Jury. The action resulted in Ms. Carrazco’s indictment on 7 felony counts related to theft, misuse of public monies, fraudulent schemes, and computer tampering.