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State Agencies

Arizona Court of Appeals Division I Procedural Review As of June 16, 2016
Court of Appeals - Division I
Procedural Review
Arizona State Board of Respiratory Care Examiners—Board Appropriately Issued Licenses and Resolved Complaints but Should Continue to Address Continuing-Education Noncompliance and Improve Complaint Resolution Timeliness and Provision of Public Information
Report #: 16-103
Respiratory Care Examiners, Board of
Performance Audit

The Arizona State Board of Respiratory Care Examiners (Board) regulates the practice of respiratory care in the State. The Board issued licenses to applicants who met statutory and rule licensure...

Arizona Department of Child Safety—Department Should Adopt Common Implementation Practices from Other Jurisdictions As It Moves Forward with Implementing a New Differential Response System
Report #: 16-102
Child Safety, Department of
Performance Audit, Special Report

This report addresses the use of a differential response system and set screening criteria to manage reports of child abuse and neglect. A differential response system provides a method other...

Arizona Department of Education—Department Should Improve K-3 Reading Program Administration and Oversight to Help Ensure Consistent Implementation of the Program
Report #: 16-101
Education, Department of
Performance Audit

The K-3 Reading Program (Program) is intended to improve the reading proficiency of kindergarten through third grade (K-3) students in Arizona. We reviewed a random sample of public school districts...

Government Property Lease Excise Tax
Report #: 15-307
-Arizona, State of
Special Audit

We conducted a special audit of the government property lease excise Tax (GPLET) to address whether GPLET, as modified by Laws 2010, Ch. 321, provides a viable revenue stream to...

Alternatives to Traditional Defined Benefit Plans
Report #: 15-121
Public Safety Personnel, Corrections Officer, and Elected Officials' Retirement, Retirement System, Arizona State
Performance Audit

Our Office issued performance audits and sunset reviews of the Arizona State Retirement System (ASRS) (see Report No. 15-106), and the Public Safety Personnel Retirement System (System) (see Report No...

A Comparison of Arizona’s Two State Retirement Systems
Report #: 15-120
Public Safety Personnel, Corrections Officer, and Elected Officials' Retirement, Retirement System, Arizona State
Performance Audit

The State sponsors two retirement systems for government employees, the Arizona State Retirement System (ASRS) and the Public Safety Personnel Retirement System (System), which are independent of each other and...

Arizona Department of Environmental Quality—Vehicle Emissions Inspection Program—Department Reduced Some Program Fees, but Can Improve Fee-Setting Process, Continue to Improve Contract Monitoring, and Use Effectiveness Study to Make Program Improvements
Report #: 15-119
Environmental Quality, Department of
Performance Audit

The Department assesses program fees to cover the costs of the vehicle emissions testing services it provides to motorists and fleet owners. Although program fees have historically been higher than...

Arizona Department of Child Safety—Department Assesses Child Safety and Risk Using Common Factors or Accepted Approaches, but Needs to Improve Critical Aspects of Its Child Safety and Risk Assessment Process
Report #: 15-118
Child Safety, Department of
Performance Audit, Special Report

This report addresses the Arizona Department of Child Safety’s (Department) child safety and risk assessment practices, including its approach for determining whether to remove a child from his/her home. Similar...

Arizona Department of Revenue—Department Should Improve Its Information Technology Security, Continue Developing Its Information Security Program, and Enhance the Physical Security of Taxpayer Information
Report #: 15-116
Revenue, Department of
IT Related Findings, Performance Audit

To perform its business functions, the Arizona Department of Revenue (Department) handles large volumes of both paper and electronic sensitive taxpayer information. The volume and nature of this sensitive information...

Arizona Department of Revenue—Sunset Factors
Report #: 15-117
Revenue, Department of
Performance Audit

This report provides information on 12 of the sunset factors the Legislature is to consider in determining whether to continue or terminate the Arizona Department of Revenue (Department). The report...

Arizona Radiation Regulatory Agency, Arizona Radiation Regulatory Hearing Board, and Medical Radiologic Technology Board of Examiners
Report #: 15-115
Radiation Regulatory Agency
Performance Audit

The Arizona Radiation Regulatory Agency (ARRA) inspects x-ray facilities to ensure they are operating properly. Although ARRA has established frequencies for how often it should conduct inspections, it is unable...

Arizona Department of Transportation—Projected Transportation Revenues Fall Short of Estimated Needs and the Arizona Legislature Should Consider a Task Force to Study Options for Addressing Transportation Revenue Needs
Report #: 15-113
Transportation, Department of
Performance Audit

The Arizona Department of Transportation (Department) is responsible for planning, constructing, and maintaining the State’s highway infrastructure. However, the Department’s projected transportation revenues fall short of estimated transportation needs. The...

Arizona Department of Transportation—Sunset Factors
Report #: 15-114
Transportation, Department of
Performance Audit

This report provides information on 12 of the sunset factors the Legislature is to consider in determining whether to continue or terminate the Arizona Department of Transportation (Department). The report...

Arizona Commerce Authority—Authority Can More Clearly Report Its Economic Development Impact and Enhance Its Processes for Awarding and Monitoring Grants
Report #: 15-112
Arizona Commerce Authority
Performance Audit

The Arizona Commerce Authority (Authority) focuses on growing and diversifying Arizona’s economy and marketing Arizona to attract, expand, and retain businesses, and create jobs. To assist in this purpose, the...

Public Safety Personnel Retirement System—The System’s Three Retirement Plans’ Funded Statuses Have Declined and Additional Actions Are Needed to Improve Their Long-term Sustainability
Report #: 15-111
Public Safety Personnel, Corrections Officer, and Elected Officials' Retirement
Performance Audit

The Public Safety Personnel Retirement System (System) plans’ assets have not kept pace with estimated pension obligations. The System manages three different defined benefit retirement plans that provide a guaranteed...

Independent Operational Review of the Public Safety Personnel Retirement System (the System) Investment Strategies, Alternative Asset Investment Procedures, and Fees Paid to External Investment Managers
Report #: 15-CR3
Public Safety Personnel, Corrections Officer, and Elected Officials' Retirement
Performance Audit

As part of its sunset review, the Office of the Auditor General retained Gallagher Fiduciary Advisors, LLC (Gallagher), a subsidiary of Arthur J. Gallagher & Co., to conduct an independent...

Arizona Foster Care Review Board—Enhanced Board Member Recruitment, Timely Submission of All Case Review Reports, Increased Caseworker Participation at Reviews, and Reporting on Child Welfare System Recommendations and Program Metrics Needed
Report #: 15-110
Foster Care Review Board
Performance Audit

The Arizona Foster Care Review Board (FCRB) reviews and coordinates the activities of local foster care review boards (local boards) that advise the juvenile court regarding the permanent placement of...

Arizona Department of Administration—Department Should Complete Personnel Reform Implementation and Strengthen Workforce Planning State-wide
Report #: 15-108
Administration, Department of
Performance Audit

As the State’s central human resources authority, the Arizona Department of Administration (Department) is responsible for implementing personnel reform enacted by the Legislature in 2012. Personnel reform was intended to...

Arizona Department of Administration—Sunset Factors
Report #: 15-109
Administration, Department of
Performance Audit

This report provides information on 12 of the sunset factors the Legislature is to consider in determining whether to continue or terminate the Arizona Department of Administration (Department). The report...