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State Agencies

Report #: 26-117
Water Infrastructure Finance Authority
Performance Audit

As of June 2026, the Authority provided more than $2.3 billion in loans and more than $243.3 million in grants for water related projects and had appropriately administered the Clean...

Report #: 26-114
Deaf and Blind, State School for the
Performance Audit

ASDB graduated students who did not meet graduation requirements and thus may have been unprepared for secondary education or the job market; could not demonstrate that it conducted background checks...

Report #: 26-115
Deaf and Blind, State School for the
Special Audit

ASDB did not reliably bill, collect, and reconcile service-related revenue, including an estimated $2.1 million for services provided, reducing monies available for operations, and had deficiencies in payroll and purchasing...

Report #: 26-116
Deaf and Blind, State School for the
Performance Audit

The Arizona State Schools for the Deaf and the Blind had multiple operational, financial, educational, and compliance issues, potentially impacting student/staff safety and educational quality, reducing monies available for its operations...

Report #: 26-111
Office of Economic Opportunity
Performance Audit

The Arizona Office of Economic Opportunity took steps to help fulfill some statutory objectives we reviewed but did not independently analyze or verify information included in regulatory impact statements, reimbursed...

Report #: 26-112
Department of Child Safety
Special Audit

The Department’s reported process for determining to remove group home staff’s access to children while under investigation for child abuse does not fully address potential safety threats to children, and...

Report #: 26-113
Department of Child Safety
Special Audit

Seven county attorney’s offices had not updated criminal child abuse and neglect joint investigation protocols for more than 5 years risking unresponsiveness to legal and other changes and the Department...

Report #: 26-110
Administrative Hearings, Office of
Performance Audit

The Arizona Office of Administrative Hearings generally met its required time frames for providing administrative hearings for State agencies; however, it did not comply with some State conflict-of-interest requirements and...

Report #: 26-109
Medical Board
Performance Audit

The Arizona Medical Board timely issued licenses, but did not timely resolve complaints, establish sufficient oversight and accountability mechanisms, or consistently act within or fully exercise its statutory authority, increasing...

Report #: 26-108
Regents, Board of
Performance Audit

The Arizona Board of Regents fulfilled some key statutory objectives we reviewed but did not fully implement some university financial oversight policies, limiting insight into universities’ financial health and increasing...

Report #: 26-107
Arizona Municipal Tax Code Commission
Performance Audit

The Arizona Municipal Tax Code Commission delegated its responsibility for reviewing proposed Model City Tax Code amendments to an entity not recognized in statute, without clear statutory authority to do...

Report #: 26-106
Industrial Commission of Arizona
Performance Audit

The Industrial Commission of Arizona took steps to help fulfill its key objectives and timely processed some workers’ compensation claims but took up to 832 days to resolve some complaints...

Report #: 26-105
Arizona Health Care Cost Containment System, Economic Security, Department of
Special Audit
Despite continued cost increases for the Arizona Long Term Care Services program, which includes the Parents as Paid Caregivers service delivery model, the Arizona Health Care Cost Containment System and the Arizona Department of Economic Security have not fully implemented all cost-control requirements of Laws 2025, Chapter 93, such as not implementing a new standardized assessment tool by October 1, 2025, and not initiating action to enforce the 40-hour limit on parent provided care until April 2026.
Report #: 26-104
Foster Care Review Board
Performance Audit

The Foster Care Review Board (FCRB) has taken steps to improve its processes in response to our 2023 sunset review and can further improve in some key areas including continuing...

Report #: 26-101
Education, Department of
Performance Audit
School letter grade system developed by the Arizona Department of Education and approved by the Arizona State Board of Education obscures key performance differences between schools and does not include statutorily required information about the indicators that make up overall school letter grades, limiting its usefulness in providing public information about schools’ achievement
Report #: 26-301
Equalization, State Board of, Executive Clemency, Board of, Medical Board, State Boards Office, Water Infrastructure Finance Authority
Annual Review

As required by law, we conducted a review of per diem compensation and expense reimbursement payments to members of State boards, commissions, councils, and advisory committees (collectively referred to as...

Report #: 25-117
Sports and Tourism Authority
Performance Audit

Authority distributed revenues consistent with statutory requirements and its revenues have increased since the COVID-19 pandemic, but did not consistently oversee facility manager or comply with all State conflict-of-interest laws...

Report #: 25-116
Economic Security, Department of
Performance Audit
Department calculated child support payments we reviewed in accordance with statute and had processes to help ensure timely and consistent Adult Protective Services investigations, but had a $122 million fiscal year 2025 budget shortfall in the Division of Developmental Disabilities and did not comply with some State conflict-of-interest requirements
Report #: 25-114
Arizona Health Care Cost Containment System, Economic Security, Department of
Performance Audit
Department failed to appropriately classify and subsequently investigate and resolve some reported incidents involving DDD members and did not timely and consistently address some quality-of-care concern investigation violations it identified and those violations could put DDD members’ health and safety at risk