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All Performance Audits

2019
Report # Audit Last Follow-Up Date
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 # Audit Last 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)
18-206 Paloma Elementary School District (June 2018)
18-104 Arizona’s Universities—Information Technology Security—Universities have implemented several information technology (IT) security practices and can further improve IT security, policies, procedures, and practices (June 2018)
18-205 Mobile Elementary School District (April 2018)
18-103 Arizona Department of Child Safety—Arizona Families F.I.R.S.T.—Department’s contracted substance abuse program incorporates best practices in its design, and Department has implemented controls to oversee contractors’ compliance with program requirements (March 2018)
18-102 Arizona’s Universities—Student Success—Universities have established goals and designed strategies to improve student retention and graduation rates, and can enhance these efforts by consistently evaluating strategies and improving strategic plans (March 2018)
18-204 Tucson Unified School District (March 2018)
18-203 Arizona School District Spending - Fiscal Year 2017 - Report and Data File (March 2018)
18-202 Roosevelt Elementary School District (February 2018)
18-201 Red Mesa Unified School District (January 2018)
18-101 Arizona's Universities—Fee-Setting Processes—ABOR and the universities have established some fee-setting processes consistent with best practices but should further enhance their processes (January 2018)
2017
Report # Audit Last Follow-Up Date
17-214 Holbrook Unified School District (December 2017)
17-113 Arizona Commission for Postsecondary Education—Commission should further strengthen Arizona Family College Savings Program (529 program) oversight and better protect its confidential and sensitive electronic data (December 2017)
17-112 Central Arizona Water Conservation District—District collects and spends revenues in accordance with legal requirements and/or policies, has established various financial reserves, and operates the Central Arizona Groundwater Replenishment District (December 2017)
17-213 Piñon Unified School District (December 2017)
17-212 Joint Technical Education Districts (October 2017)
17-111 Arizona Department of Child Safety—Staff Retention, Recruitment, and Training—Department should continue its efforts to improve staff retention, recruit and hire best fit job applicants, and strengthen staff training (September 2017)
17-110 Arizona Department of Economic Security—Sunset Factors (September 2017)
17-109 Arizona Department of Economic Security—Division of Developmental Disabilities (September 2017)
17-108 Arizona School Facilities Board—Board should improve its school district facility renovation and repair project eligibility assessment, award, and oversight practices, and its information technology database management (September 2017)
17-211 Altar Valley Elementary School District (September 2017)
17-107 Arizona Medical Board—Board issued licenses to qualified applicants and appropriately resolved complaints, but should ensure renewal applicants comply with continuing medical education requirements and continue to improve complaint resolution timeliness (August 2017)
17-210 Tuba City Unified School District (July 2017)
17-209 Blue Ridge Unified School District (July 2017)
17-106 Arizona Foster Care Tuition Waiver Pilot Programs—Programs have helped recipients attend college, but the Programs’ data management and implementation need improvement (June 2017)
17-208 Yuma Union High School District (June 2017)
17-207 Palominas Elementary School District (June 2017)
17-105 Arizona Supreme Court, Administrative Office of the Courts—Adult Probation (June 2017)
17-206 Eloy Elementary School District (May 2017)
17-CR1 Pima Association of Governments—Regional Transportation Authority Plan (April 2017)
17-104 Arizona Department of Economic Security—Information Technology Security—Department should improve security processes and controls over its information technology systems and data, and establish an information security program (April 2017)
17-205 Cañon Elementary School District (April 2017)
17-204 Arizona School District Spending - Fiscal Year 2016 (March 2017)
17-203 Congress Elementary School District (February 2017)
17-103 Arizona Department of Economic Security—Child Care Services—Department should improve its child care provider monitoring and complaint-handling processes and examine consolidating child care regulation under one agency (February 2017)
17-202 Yarnell Elementary School District (February 2017)
17-201 Colorado City Unified School District (January 2017)
17-102 Arizona Department of Child Safety—Administrative Staffing Level—Department’s administrative staffing level appears reasonable compared to other agencies reviewed, and it has implemented a reasonable process for estimating administrative staffing needs (January 2017)
17-101 Arizona Department of Economic Security—Vocational Rehabilitation Services Program—Department should enhance its processes for managing rehabilitation service costs and clients’ progress (January 2017)
2016
Report # Audit Last Follow-Up Date
16-111 Arizona Power Authority—Authority’s process for allocating Hoover Dam power allowed for public input and was consistent with legal requirements, but it should formally approve power pooling arrangements and improve some administrative practices (December 2016)
16-CR1 Maricopa Association of Governments Regional Transportation Plan (November 2016)
16-212 Nogales Unified School District (November 2016)
16-211 Show Low Unified School District (November 2016)
16-210 Skull Valley Elementary School District (November 2016)
16-110 Arizona Department of Child Safety—Permanency Practices—Department should improve its provision of information to the juvenile courts and Foster Care Review Board and implement its plans to further improve other permanency practices and outcomes (September 2016)
16-209 Bouse Elementary School District (September 2016)
16-109 State of Arizona Acupuncture Board of Examiners—Board should improve its processes for issuing licenses and certificates, revise its complaint resolution process, and improve its provision of public information (September 2016)
16-208 Fredonia-Moccasin Unified School District (August 2016)
16-108 Arizona Early Childhood Development and Health Board (First Things First) (August 2016)
16-207 Snowflake Unified School District (August 2016)
16-206 Littlefield Unified School District (August 2016)
16-205 Page Unified School District (August 2016)
16-204 Kyrene Elementary School District (June 2016)
16-107 Arizona Department of Education—Department Oversees Empowerment Scholarship Accounts Program Spending, but Should Strengthen its Oversight and Continue to Improve Other Aspects of Program Administration (June 2016)
16-106 Pinal County Transportation Excise Tax—County and Most Cities and Towns Used Excise Tax Monies Appropriately and Were Able to Demonstrate Its Impact, but Two Towns Need Improvement (June 2016)
16-105 Arizona Criminal Justice Commission—Commission Has Established Effective Grant-Awarding and Monitoring Processes, but Should Better Use Its Research Center (June 2016)
16-104 Arizona Board of Osteopathic Examiners in Medicine and Surgery—Board Appropriately Issued Licenses and Permits, Resolved Complaints, and Provided Public Information, but Should Continue to Improve Complaint Resolution Timeliness (June 2016)
16-103 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 (June 2016)
16-203 Peoria Unified School District (May 2016)
16-102 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 (March 2016)
16-101 Arizona Department of Education—Department Should Improve K-3 Reading Program Administration and Oversight to Help Ensure Consistent Implementation of the Program (March 2016)
16-202 Arizona School District Spending (Classroom Dollars) Fiscal Year 2015 (March 2016)
16-201 Kirkland Elementary School District (February 2016)
2015
Report # Audit Last Follow-Up Date
15-216 Whiteriver Unified School District (December 2015)
15-215 Littleton Elementary School District (December 2015)
15-214 Hillside Elementary School District (November 2015)
15-121 Alternatives to Traditional Defined Benefit Plans (October 2015)
15-120 A Comparison of Arizona’s Two State Retirement Systems (October 2015)
15-213 Riverside Elementary School District (October 2015)
15-212 Maricopa Unified School District (October 2015)
15-119 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 (October 2015)
15-118 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 (September 2015)
15-117 Arizona Department of Revenue—Sunset Factors (September 2015)
15-116 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 (September 2015)
15-115 Arizona Radiation Regulatory Agency, Arizona Radiation Regulatory Hearing Board, and Medical Radiologic Technology Board of Examiners (September 2015)
15-114 Arizona Department of Transportation—Sunset Factors (September 2015)
15-113 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 (September 2015)
15-112 Arizona Commerce Authority—Authority Can More Clearly Report Its Economic Development Impact and Enhance Its Processes for Awarding and Monitoring Grants (September 2015)
15-CR3 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 (September 2015)
15-111 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 (September 2015)
15-211 Safford Unified School District (September 2015)
15-210 Santa Cruz Valley Unified School District (September 2015)
15-110 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 (September 2015)
15-109 Arizona Department of Administration—Sunset Factors (September 2015)
15-108 Arizona Department of Administration—Department Should Complete Personnel Reform Implementation and Strengthen Workforce Planning State-wide (September 2015)
15-107 Arizona Sports and Tourism Authority—Insufficient Tourism Revenues May Affect the Authority’s Ability to Fully Fund Statutorily Designated Priorities, and the Authority Should Improve Its Facility Management Agreement and Capital Improvement Practices (September 2015)
15-106 Arizona State Retirement System—The ASRS Defined Benefit Plan Is Not Fully Funded, but Steps Have Been Taken to Improve Its Long-term Sustainability and Some Additional Actions Can Further Strengthen Its Financial Condition (August 2015)
15-209 Tolleson Elementary School District (August 2015)
15-208 Wenden Elementary School District (June 2015)
15-207 Kayenta Unified School District (May 2015)
15-206 Scottsdale Unified School District (May 2015)
15-105 Arizona Department of Revenue-Department is Hindered by Ineffective Information Technology (IT) Leadership Processes and Should Prepare for the Planned Replacement of Its Primary IT System (April 2015)
15-104 Arizona Department of Transportation—Motor Vehicle Division—Division Should Improve Field Office Customer Service, Better Regulate the Ignition Interlock Program, and Continue to Enhance its Oversight of Third-Party Offices (April 2015)
15-205 Osborn Elementary School District (April 2015)
15-204 Payson Unified School District (March 2015)
15-102 Arizona Department of Administration—Department Should Strengthen Its Management, Support, and Oversight of the State-wide Procurement System (March 2015)
15-101 Arizona Department of Child Safety—Compared to National Averages, Arizona’s Number of Child Abuse or Neglect Reports Has Been Similar or Higher and Its Substantiation Rate Lower, and the Office of Child Welfare Investigations Is Unique Among States (March 2015)
15-203 Arizona School District Spending (Classroom Dollars) Fiscal Year 2014 (February 2015)
15-202 Isaac Elementary School District (February 2015)
15-201 Fowler Elementary School District (January 2015)
2014
Report # Audit Last Follow-Up Date
14-209 Winslow Unified School District (December 2014)
14-208 St. David Unified School District (December 2014)
14-108 Arizona Department of Administration - Arizona State Purchasing Cooperative Program (November 2014)
14-107 Arizona Department of Child Safety - Children Support Services - Emergency and Residential Placements (October 2014)
14-207 Salome Consolidated Elementary School District (October 2014)
14-106 State of Arizona Naturopathic Physicians Medical Board (September 2014)
14-105 Arizona Board of Executive Clemency (September 2014)
14-104 Arizona Office of Administrative Hearings (September 2014)
14-206 Window Rock Unified School District (September 2014)
14-205 Duncan Unified School District (August 2014)
14-103 Arizona State Board of Dental Examiners (July 2014)
14-204 Chinle Unified School District (June 2014)
14-102 Gila County Transportation Excise Tax (June 2014)
14-203 Laveen Elementary School District (May 2014)
14-202 Clifton Unified School District (April 2014)
14-101 Arizona Department of Economic Security - Children Support Services - Transportation Services (March 2014)
14-201 Arizona School District Spending (Classroom Dollars) Fiscal Year 2013 (February 2014)
2013
Report # Audit Last Follow-Up Date
13-14 Double Adobe Elementary School District (December 2013)
13-13 Pearce Elementary School District (December 2013)
13-15 Arizona Game and Fish Commission, Department, and Director (December 2013)
13-12 McNeal Elementary School District (December 2013)
13-14 Review of Selected State Practices for Information Technology Procurement (November 2013)
13-11 Paradise Valley Unified School District (October 2013)
CPS-1301 Arizona Department of Economic Security - Children Support Services - Foster Home Recruitment-Related Services Contracts (October 2013)
13-13 Arizona Historical Society (September 2013)
13-12 Arizona State Board for Charter Schools (September 2013, Report No. 13-12) (September 2013)
13-10 Kingman Unified School District (September 2013)
13-11 Arizona State Board of Funeral Directors and Embalmers (September 2013)
13-10 Department of Environmental Quality - Sunset Factors (September 2013)
13-09 Elfrida Elementary School District (September 2013)
13-09 Arizona State Board of Cosmetology (September 2013)
13-08 Patagonia Elementary and Union High School Districts (September 2013)
13-08 Water Infrastructure Finance Authority (September 2013)
13-07 Arizona State Board of Pharmacy (September 2013)
13-06 Department of Environmental Quality - Underground Storage Tanks Financial Responsibility (September 2013)
13-05 Arizona Department of Financial Institutions (August 2013)
13-07 Colorado River Union High School District (August 2013)
13-04 Registrar of Contractors (July 2013, Report No. 13-04) (July 2013)
13-06 Chino Valley Unified School District (June 2013)
13-03 Arizona State Board of Physical Therapy (May 2013)
13-05 Pomerene Elementary School District (May 2013)
13-04 Fort Thomas Unified School District (May 2013)
13-02 Arizona Board of Appraisal (April 2013)
13-03 Bicentennial Union High School District (March 2013)
13-01 Department of Environmental Quality - Compliance Management (March 2013)
13-02 Ash Creek Elementary School District (March 2013)
13-01 Arizona School District Spending (Classroom Dollars) Fiscal Year 2012 (March 2013)
2012
Report # Audit Last Follow-Up Date
12-13 Queen Creek Unified School District (October 2012)
12-07 Arizona Health Care Cost Containment System - Sunset Factors (September 2012)
12-06 Arizona Health Care Cost Containment System - Medicaid Fraud and Abuse Prevention, Detection, Investigation, and Recovery Processes (September 2012)
12-05 Arizona State Schools for the Deaf and the Blind (September 2012)
12-04 Arizona State Parks Board (September 2012)
12-12 Vail Unified School District (August 2012)
12-03 Arizona Board of Behavioral Health Examiners (August 2012)
12-11 Ray Unified School District (August 2012)
12-10 Hayden-Winkelman Unified School District (August 2012)
12-09 Marana Unified School District (August 2012)
12-08 Fountain Hills Unified School District (July 2012)
12-07 Humboldt Unified School District (July 2012)
12-06 Cave Creek Unified School District (June 2012)
12-02 Arizona Health Care Cost Containment System - Medicaid Eligibility Determination (June 2012)
12-05 Prescott Unified School District (June 2012)
12-04 Higley Unified School District (May 2012)
12-03 Santa Cruz Valley Union High School District (May 2012)
12-01 Arizona Health Care Cost Containment System - Coordination of Benefits (April 2012)
CPS-1201 Department of Economic Security - Division of Children, Youth and Families - Child Protective Services - In-Home Services Program Performance Audit Report (April 2012)
12-02 Arizona School District Spending (Classroom Dollars) Fiscal Year 2011 (March 2012)
12-01 Flowing Wells Unified School District (February 2012)
11-14 Picacho Elementary School District (January 2012)
2011
Report # Audit Last Follow-Up Date
11-14 Arizona Game and Fish Commission Heritage Fund (December 2011)
11-CR1 Maricopa County Regional Transportation Plan (December 2011)
11-13 Superior Unified School District (December 2011)
11-12 Casa Grande Elementary School District (December 2011)
11-13 Department of Fire, Building and Life Safety (September 2011)
11-12 Arizona Board of Regents - Sunset Factors (September 2011)
11-11 Arizona Board of Regents - Tuition Setting for Arizona Universities (September 2011)
11-10 Arizona Department of Veterans' Services and the Arizona Veterans' Service Advisory Commission - Sunset Factors (September 2011)
11-09 Arizona Department of Veterans' Services - Veterans' Donations and Military Family Relief Funds (September 2011)
11-08 Department of Corrections - Sunset Factors (September 2011)
11-07 Department of Corrections - Oversight of Security Operations (September 2011)
11-11 Oracle Elementary School District (September 2011)