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All Performance Audits

2026
Report # Follow-Up Date
26-201 San Simon Unified School District (March 2026)
Arizona School District Spending Analysis and data file—Fiscal year 2025 (February 2026)
Arizona School District Financial Risk Analysis—January 2026 (January 2026)
2025
Report # Follow-Up Date
25-215 Maine Consolidated School District (December 2025)
25-214 Arizona School Safety—Interoperable Communication Systems (December 2025)
25-117 Arizona Sports and Tourism Authority (November 2025)
25-213 Mohawk Valley Elementary School District—Report 2 of 2 (November 2025)
25-212 Red Rock Elementary School District (October 2025)
25-211 Sonoita Elementary School District (October 2025)
25-210 Cedar Unified School District (October 2025)
25-116 Arizona Department of Economic Security—Sunset Review (September 2025)
25-115 Arizona Department of Economic Security—Contract Oversight of Area Agencies on Aging (September 2025)
25-114 Arizona Department of Economic Security—Division of Developmental Disabilities (September 2025)
25-113 Arizona Board of Occupational Therapy Examiners—Sunset Review (September 2025)
25-112 Arizona State Board of Pharmacy—Sunset Review (September 2025)
25-111 Arizona State Veterinary Medical Examining Board—Sunset Review (September 2025)
25-110 Arizona State Board of Nursing—Sunset Review (September 2025)
25-109 Arizona Department of Child Safety—Investigations of Noncriminal Child Abuse and Neglect Reports (September 2025)
25-209 Tonto Basin Elementary School District (September 2025)
25-108 Arizona Regulatory Board of Physician Assistants—Sunset Review (September 2025)
25-107 Arizona Barbering and Cosmetology Board—Sunset Review (September 2025)
25-208 Western Maricopa Education Center—Report 2 of 2 (September 2025)
25-106 Arizona Department of Gaming, Racing Commission, and Boxing and MMA Commission—Sunset Review (September 2025)
25-207 Mohawk Valley Elementary School District—Report 1 of 2 (August 2025)
25-105 Arizona Department of Corrections, Rehabilitation and Reentry—Annual Compliance Review of Specific Statutory and Policy Requirements (August 2025)
25-104 Arizona Department of Education—School Safety Program (August 2025)
25-206 Yucca Elementary School District (July 2025)
25-205 Seligman Unified School District (July 2025)
25-103 Arizona State Land Department—Sunset Review (July 2025)
25-102 Coconino County—Transportation Excise Tax Performance Audit (June 2025)
25-101 Arizona Department of Economic Security—Unemployment Insurance Program (June 2025)
25-204 Western Maricopa Education Center—Report 1 of 2 (May 2025)
25-203 Sierra Vista Unified School District (April 2025)
25-202 Valley Union High School District (April 2025)
Arizona School District Spending—Fiscal Year 2024—Analysis and data file  (February 2025)
25-201 Liberty Elementary School District (February 2025)
Arizona School District Financial Risk Analysis—January 2025 (January 2025)
2024
Report # Follow-Up Date
24-213 Mammoth-San Manuel Unified School District (December 2024)
24-115 Arizona State Board of Chiropractic Examiners (December 2024)
24-212 Arizona School Safety—Emergency Operations Planning (December 2024)
24-114 Arizona Department of Housing—Sunset Review (October 2024)
24-113 Arizona Department of Housing—Oversight of Selected Housing Programs (October 2024)
24-112 Arizona Board of Osteopathic Examiners in Medicine and Surgery—Sunset Review (September 2024)
24-111 Arizona Board of Respiratory Care Examiners—Sunset Review (September 2024)
24-110 Arizona Board of Executive Clemency—Sunset Review (September 2024)
24-109 Arizona Department of Insurance and Financial Institutions—Sunset Review (September 2024)
24-108 Arizona Board of Behavioral Health Examiners—Sunset Review (September 2024)
24-107 Arizona Governor’s Regulatory Review Council—Sunset Review (September 2024)
24-211 Concho Elementary School District (August 2024)
24-210 Baboquivari Unified School District (July 2024)
24-106 Arizona Department of Child Safety—Young Adult Program (July 2024)
24-105 Arizona Department of Corrections, Rehabilitation and Reentry—Annual Compliance Review of Specific Statutory and Policy Requirements (July 2024)
24-209 East Valley Institute of Technology—Report 2 of 2 (June 2024)
24-208 Mountain Institute Career and Technical Education District (June 2024)
24-104 Gila County Transportation Excise Tax (June 2024)
24-207 Blue Elementary School District (June 2024)
Pinal County Transportation Excise Tax Performance Audit Letter (May 17, 2024) (May 2024)
24-206 Stanfield Elementary School District (May 2024)
24-103 Arizona School Facilities Oversight Board—Sunset Review (May 2024)
24-205 Benson Unified School District (April 2024)
24-204 East Valley Institute of Technology—Report 1 of 2 (March 2024)
Arizona School District Spending—Fiscal Year 2023—Analysis and data file (March 2024)
24-203 Cochise Technology District (February 2024)
24-101 Arizona State Land Department—Assessment of Department’s agricultural leasing process, groundwater reporting mechanisms, and Fondomonte’s leases (February 2024)
24-202 Globe Unified School District (January 2024)
24-201 Northeast Arizona Technological Institute of Vocational Education (January 2024)
2023
Report # Follow-Up Date
23-210 Heber-Overgaard Unified School District (December 2023)
23-209 Sanders Unified School District (December 2023)
23-208 Morristown Elementary School District (December 2023)
Arizona School district financial risk analysis—December 2023—Analysis and Data File (December 2023)
23-207 Cobre Valley Institute of Technology (December 2023)
Followup—Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—in fiscal year 2022 and in total through June 30, 2022 (Originally issued January 1, 2023) (November 2023)
23-206 Owens-Whitney Elementary School District (October 2023)
23-205 Ganado Unified School District (October 2023)
23-116 Arizona Commerce Authority—Sunset Review (September 2023)
23-115 Arizona Department of Child Safety—Sunset Review (September 2023)
23-114 Examining the Delivery of Services to Vulnerable Adults in the Arizona Adult Protective Services System (September 2023)
23-113 Arizona Department of Child Safety—Licensed Foster Care Provider Oversight (September 2023)
23-204 Northern Arizona Vocational Institute of Technology (September 2023)
23-112 Arizona Foster Care Review Board—Sunset Review (September 2023)
23-111 Arizona State Board for Charter Schools—Sunset Review (September 2023)
23-110 Arizona Department of Transportation—Sunset Review (September 2023)
23-109 Public Safety Personnel Retirement System (System)—Sunset Review (September 2023)
23-108 Arizona Department of Forestry and Fire Management—Sunset Review (September 2023)
23-107 Arizona Department of Administration—Sunset Review (September 2023)
23-106 Arizona Department of Transportation—Motor Vehicle Division’s (MVD) Oversight of Commercial Driver License (CDL) Examination Third Parties (August 2023)
23-105 Arizona Department of Transportation—Motor Vehicle Division's (MVD) Oversight of Third Parties (August 2023)
23-203 Aguila Elementary School District (August 2023)
23-104 Arizona Department of Administration—Arizona Strategic Enterprise Technology Office (ASET) IT Project Oversight (July 2023)
23-103 Arizona Department of Corrections, Rehabilitation & Reentry—Annual Compliance Review of Specific Statutory and Policy Requirements (July 2023)
23-102 Arizona Department of Child Safety—Information Provided to Local Foster Care Review Boards and State Ombudsman (July 2023)
23-202 Coconino Association for Vocations, Industry and Technology (June 2023)
Arizona School District Spending—Fiscal Year 2022—Analysis and data file (March 2023)
Arizona School District Financial Risk Analysis—December 2022—Analysis and data file (January 2023)
23-201 Hyder Elementary School District (January 2023)
2022
Report # Follow-Up Date
22-204 Young Elementary School District (December 2022)
22-114 Arizona Department of Emergency and Military Affairs and State Emergency Council—Sunset Review (September 2022)
22-113 Arizona Office of Economic Opportunity—Sunset Review (September 2022)
22-112 Arizona Health Care Cost Containment System—Sunset Review (September 2022)
22-111 Arizona Health Care Cost Containment System—Review of Selected Behavioral Health Services (September 2022)
22-110 Arizona State Board of Dental Examiners—Sunset Review (September 2022)
22-109 Arizona State Schools for the Deaf and the Blind—Sunset Review (September 2022)
22-108 Arizona Municipal Tax Code Commission—Sunset Review (September 2022)
22-107 Arizona State Parks Board—Sunset Review (August 2022)
22-106 Arizona State Board of Massage Therapy—Sunset Review (August 2022)
22-105 Arizona Department of Liquor Licenses and Control—Sunset Review (July 2022)
22-203 Bagdad Unified School District (June 2022)
22-104 State of Arizona Naturopathic Physicians Medical Board—Sunset Review (June 2022)
22-103 Arizona Health Care Cost Containment System—Member Disenrollment Processes (May 2022)
22-102 Arizona State Board of Optometry—Sunset Review (April 2022)
22-202 Buckeye Elementary School District—Report 2 of 2 (April 2022)
22-101 Pima Association of Governments Regional Transportation Authority Plan (April 2022)
Arizona School District Spending—Fiscal Year 2021—Analysis and data file (March 2022)
22-201 Western Arizona Vocational Education District (February 2022)
Arizona School District Financial Risk Analysis—December 2021—Analysis and data file (January 2022)
2021
Report # Follow-Up Date
Arizona school districts’ and charter schools’, and ADE’s discretionary, COVID-19 federal relief spending—through June 30, 2021 (December 2021)
21-208 Buckeye Elementary School District—Report 1 of 2 (December 2021)
21-207 Pine Strawberry Elementary School District (December 2021)
21-123 Arizona Game and Fish Commission Heritage Fund (December 2021)
21-206 Valentine Elementary School District (December 2021)
21-205 Gila Institute for Technology (November 2021)
21-122 Arizona Department of Juvenile Corrections—Sunset Review (October 2021)
21-121 Arizona Department of Juvenile Corrections—Youth Treatment Programming Evaluation (October 2021)
21-120 Arizona Department of Public Safety—Sunset Review (September 2021)
21-119 Arizona Department of Corrections, Rehabilitation and Reentry—Sunset Review (September 2021)
21-118 Arizona Department of Corrections, Rehabilitation and Reentry—Review of Specific Self-Improvement or Treatment Programs (September 2021)
21-117 Arizona Department of Environmental Quality—Sunset Review (September 2021)
21-116 Arizona Department of Environmental Quality—Water Quality Protection Responsibilities (September 2021)
21-115 Water Infrastructure Finance Authority of Arizona—Sunset Review (September 2021)
21-114 Arizona Office of Tourism—Sunset Review (September 2021)
21-113 Arizona Department of Child Safety—Comparing Department Practices for Classifying and Locating Children Missing from Care to Best Practices (September 2021)
21-112 Arizona School Facilities Board—Sunset Review (September 2021)
21-111 Arizona State Board of Nursing—Sunset Review (September 2021)
21-110 Arizona Department of Public Safety—Central Repository of Criminal History Records (September 2021)
21-109 Arizona Department of Veterans’ Services and the Arizona Veterans’ Service Advisory Commission—Sunset Review (August 2021)
21-108 Arizona State Board of Barbers—Sunset Review (August 2021)
21-107 Maricopa Association of Governments Regional Transportation Plan (July 2021)
21-106 Pinal County Transportation Excise Tax (June 2021)
21-105 Arizona Board of Regents—Sunset Review (June 2021)
21-104 Arizona Department of Juvenile Corrections—Use of Temporary Stabilization Units (June 2021)
21-103 Arizona Board of Regents—University-Affiliated Organizations (June 2021)
21-204 Mayer Unified School District (May 2021)
21-102 Arizona Department of Real Estate—Sunset Review (April 2021)
21-203 Mohave Valley Elementary School District (April 2021)
21-202 Bowie Unified School District (April 2021)
21-101 Arizona Department of Veterans’ Services—State Veterans’ Homes (April 2021)
21-201 Arizona School District Spending—Fiscal Year 2020—Report and Data File (March 2021)
2020
Report # Follow-Up Date
20-211 Saddle Mountain Unified School District (December 2020)
20-113 Arizona Department of Child Safety—Caseworker Caseload Reporting (December 2020)
Arizona School District Financial Risk Analysis—December 2020—Analysis and data file (December 2020)
20-210 Vernon Elementary School District (December 2020)
20-209 Career and Technical Education Districts (CTEDs) (November 2020)
20-112 Arizona State Board of Dispensing Opticians (November 2020)
20-208 Mingus Union High School District (November 2020)
20-111 Arizona Sports and Tourism Authority (November 2020)
20-110 Arizona Board of Funeral Directors and Embalmers (November 2020)
20-207 Cochise Elementary School District (October 2020)
20-206 Quartzsite Elementary School District (October 2020)
20-205 Hackberry Elementary School District (October 2020)
20-109 Arizona Department of Corrections, Rehabilitation and Reentry—Capital Projects Funding and Department Finances (October 2020)
20-108 Arizona Department of Agriculture (September 2020)
20-107 Arizona Department of Agriculture—Key Regulatory Responsibilities (September 2020)
20-106 Arizona State Board of Pharmacy (September 2020)
20-105 Arizona Department of Child Safety—Caseworker Caseload Standards (July 2020)
20-104 Arizona Department of Veterans’ Services—Military Family Relief Fund (July 2020)
20-204 Gadsden Elementary School District (May 2020)
20-203 Crown King Elementary School District (May 2020)
20-103 Arizona Department of Education—Empowerment Scholarship Accounts Program (April 2020)
20-102 Arizona Department of Agriculture—State Agricultural Laboratory (April 2020)
20-202 Topock Elementary School District (March 2020)
20-201 Arizona School District Spending - Fiscal Year 2019 - Report and Data File (March 2020)
20-101 Arizona Board of Examiners of Nursing Care Institution Administrators and Assisted Living Facility Managers (February 2020)
2019
Report # Follow-Up Date
19-212 Sunnyside Unified School District (December 2019)
19-211 Douglas Unified School District (December 2019)
19-210 Continental Elementary School District (November 2019)
19-115 Arizona Board of Regents—Commercial Real Estate—ABOR lacks comprehensive property information and guidance to implement real estate policies, and operation of some ABOR property lacked oversight and accountability (October 2019)
19-114 Arizona Board of Fingerprinting—Board granted or denied most good-cause and central registry exceptions we reviewed in accordance with statute and rule but should ensure it collects all required application materials (October 2019)
19-113 Arizona Department of Child Safety—Foster Home Recruitment, Licensure, Use, and Retention—Department engages in recommended recruitment practices but foster parent feedback indicates a need for improved customer service and more information about children (September 2019)
19-209 Santa Cruz Elementary School District (September 2019)
19-112 Arizona Department of Health Services—Department failed to investigate or timely investigate some long-term care facility complaints, did not comply with some conflict-of-interest requirements, and has some gaps in 4 IT security areas (September 2019)
19-111 Arizona Department of Health Services—Arizona State Hospital—State Hospital has not fully evaluated assault-reduction strategies but has established processes for patient admission, ensuring patients receive prescribed treatment, and reporting incidents (September 2019)
19-110 Arizona Department of Insurance—Department’s process to prioritize fraud referrals for investigation lacks important components and practices for managing conflicts of interest increase risk of nondisclosure (September 2019)
19-208 Wellton Elementary School District (September 2019)
19-207 Camp Verde Unified School District (September 2019)
19-109 Arizona Department of Health Services—Procurement and Contract Monitoring—Department did not follow some procurement requirements and paid for some services without ensuring they were provided and contract requirements were met (August 2019)
19-206 Solomon Elementary School District (July 2019)
19-205 Parker Unified School District (June 2019)
19-108 Gila County Transportation Excise Tax—County, city, and most towns used excise tax monies for highway and street purposes, but Miami did not always use excise tax monies appropriately (June 2019)
19-107 Arizona Department of Health Services—Medical Marijuana Program—Department did not timely, consistently, or adequately perform several medical marijuana regulatory activities and misallocated some Medical Marijuana Fund monies (June 2019)
19-106 Arizona Department of Revenue—Sunset Factors—Department did not comply with all conflict-of-interest requirements, ensure it collected and reported all State income taxes, and plan for eventual replacement of its main IT system (June 2019)
19-105 Arizona School Facilities Board—Building Renewal Grant Fund—Board can better ensure timely project completion and payments to districts, Board member compliance with conflict-of-interest laws, and district compliance with State procurement requirements (June 2019)
19-104 Arizona Board of Psychologist Examiners—Board should seek statutory authority to require criminal background checks for licensure, improve timeliness of complaint and claim handling, and review appropriateness of its licensing fees (April 2019)
19-204 Naco Elementary School District (March 2019)
19-103 Arizona Department of Revenue—Transaction Privilege Tax Support and Education Services—Department should improve call centers’ quality assurance processes and internal collaboration on taxpayer education and outreach efforts (March 2019)
19-102 Arizona Department of Revenue—Transaction Privilege Tax Administration and Enforcement—Department should improve its TPT licensure, filing, distribution, and enforcement processes (March 2019)
19-203 Arizona School District Spending - Fiscal Year 2018 - Report and Data File (March 2019)
19-202 Peach Springs Unified School District (January 2019)
19-101 Arizona Department of Water Resources—Department is behind schedule in adopting groundwater management plans for the State’s active management areas and should enhance processes for collecting or issuing some required reports (January 2019)
19-201 Bonita Elementary School District (January 2019)
2018
Report # Follow-Up Date
18-211 Mesa Unified School District (December 2018)
18-107 Arizona Psychiatric Security Review Board—Board should ensure it receives needed information to inform its decision making, improve its issuance of hearing notices and orders, and develop rules, policies, and procedures to help meet key responsibilities (December 2018)
18-210 Bullhead City Elementary School District (November 2018)
18-106 Arizona Board of Athletic Training—Board should ensure applicants meet lawful presence and continuing-education requirements, and improve the information on its website and the licensee information staff provide over the phone (October 2018)
18-209 Sentinel Elementary School District (October 2018)
18-208 Arlington Elementary School District (September 2018)
18-105 Arizona Department of Gaming—Department assesses compliance with Tribal-State Gaming Compact, but should enhance its gaming facility employee recertification and horse racing licensure processes (August 2018)
18-207 San Fernando Elementary School District (August 2018)