Although the Arizona Board of Regents (ABOR) and the State’s universities—Arizona State University (ASU), Northern Arizona University (NAU), and the University of Arizona (UA)—have established some fee-setting processes that generally align with best practices that help to promote transparency and accountability, they should further enhance these processes. ABOR has statutory authority to set tuition and fees and has established policies and guidance that the universities must follow when setting fees. ASU, NAU, and UA have also developed some fee-setting policies and processes that are consistent with fee-setting standards and guidelines to guide their implementation of ABOR fee-setting policies and guidance and additional internal review and approval processes for establishing class fees that are $100 or less. However, ASU, NAU, and UA should further ensure that class fee revenues are used for approved purposes and address instances of noncompliance with existing fee-setting policies and procedures auditors identified. In addition, ABOR, ASU, NAU, and UA should enhance their fee-setting processes to further align them with fee-setting standards and guidelines.