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. As a result of our investigation, the Arizona Attorney General’s Office presented evidence to 2 separate State Grand Juries on July 13, 2021 and November 15, 2022, respectively, which led to the indictment of 4 individuals for a combined 27 felony counts related to procurement fraud, fraudulent schemes and practices, fraudulent schemes and artifices, misuse of public monies, conflict of interest, filing a false return, and conspiracy.