Procedural Reviews

Procedural Review Reports for State Agencies evaluate whether an entity's internal control policies and procedures help safeguard its assets and describe any weaknesses in these internal control policies and procedures.

Procedural Reviews are performed on school districts that are not required to comply with the Single Audit Act Amendments of 1996. The purpose of the review is to evaluate whether the school district is in substantial compliance with the Uniform System of Financial Records for Arizona School Districts (USFR). The review consists primarily of inquiries, observations, and selected tests of internal control policies and procedures, accounting records, and related documents. The procedural review report describes any internal control weaknesses noted in site review.

2018
Report #	Audit
19-301	Arizona Commission on the Arts July 1, 2017 through June 30, 2018 Internal Control and Compliance Review ()
18-303	Arizona Department of Gaming Procedural Review as of June 12, 2018 ()
18-302	Arizona Department of Environmental Quality Procedural Review as of May 31, 2018 ()
18-301	State of Arizona Corporation Commission Procedural Review as of April 23, 2018 ()

2017
Report #	Audit
17-305	Arizona Department of Adminstration - Central Services Bureau Procedural Review as of March 30, 2017 ()

2016
Report #	Audit
17-301	Arizona Department of Public Safety Procedural Review As of December 5, 2016 ()
16-308	Arizona Department of Forestry and Fire Management Procedural Review As of November 21, 2016 ()
16-306	Arizona State Board of Dental Examiners Procedural Review As of November 17, 2016 ()
	Arizona Exposition and State Fair Procedural Review As of November 9, 2016 ()
	Arizona Office of Tourism Procedural Review As of August 19, 2016 ()
	Arizona Court of Appeals Division Two Procedural Review As of July 11, 2016 ()
	Arizona Court of Appeals Division I Procedural Review As of June 16, 2016 ()
	Arizona Supreme Court Procedural Review As of June 16, 2016 ()

2015
Report #	Audit
	Use of Voluntary Taxpayer Donations July 1, 2011 through April 30, 2014 Procedural Review ()
15-103	Arizona Medical Board—Board Has Improved Its Processes, but Should Conduct a Risk-Based Review of Previously-Issued Licenses ()
	Arizona Department of Liquor Licenses and Control Procedural Review As of March 31, 2015 ()
	Arizona Department of Weights and Measurers Procedural Review as of March 31, 2015 ()
	Arizona Department of Weights and Measurers Procedural Review as of March 31, 2015 ()
	Arizona Department of Agriculture Procedural Review As of February 28, 2015 ()
	Arizona Department of Real Estate Procedural Review As of February 28, 2015 ()
	Arizona State Board of Accountancy Procedural Review as of February 28, 2015 ()
	Arizona Radiation Regulatory Agency Procedural Review as of January 31, 2015 ()

2014
Report #	Audit
	Department of Economic Security Division of Benefits and Medical Eligibility Procedural Review-Data Analysis As of Calendar Year 2012 ()

2013
Report #	Audit
	Arizona State Board of Pharmacy Procedural Review As of March 31, 2013 ()
	Arizona State Board of Funeral Directors and Embalmers Procedural Review As of March 31, 2013 ()
	Arizona State Schools for the Deaf and the Blind Procedural Review As of March 31, 2013 ()
	Arizona State Board of Cosmetology Procedural Review As of March 31, 2013 ()
	Arizona Historical Society Procedural Review As of February 28, 2013 ()
	Arizona Department of Financial Institutions Procedural Review As of February 28, 2013 ()

2012
Report #	Audit
	Department of Economic Security Division of Employment and Rehabilitation Services Procedural Review As of December 31, 2012 ()
	Department of Administration - State Data Center ()
	Arizona State Board of Physical Therapy Procedural Review As of June 30, 2012 ()
	Arizona State Schools for the Deaf and the Blind Procedural Review As of June 20, 2012 ()
	Mohave County Procedural Review As of June 6, 2012 ()
	Apache County Procedural Review As of February 29, 2012 ()
	Arizona State Parks Board Procedural Review As of January 31, 2012 ()

2011
Report #	Audit
	Arizona Department of Environmental Quality Procedural Review As of December 31, 2011 ()
	Public Safety Personnel, Corrections Officer, and Elected Officials' Retirement System - Fiscal Years 1991 through 2011 (November 16, 2011) ()
	Department of Fire, Building and Life Safety Procedural Review As of September 29, 2011 ()

2010
Report #	Audit
	Maricopa County RICO Monies Procedural Review (January 1, 2008 through April 30, 2010) ()
	Arizona State Board of Chiropractic Examiners Procedural Review As of March 19, 2010 ()

2008
Report #	Audit
	Arizona Department of Racing Procedural Review As of September 10, 2008 ()
	Mohave County Treasurer's Office Procedural Review As of June 30, 2008 ()

2007
Report #	Audit
	Maricopa County Regional School District No. 509 (Year Ended June 30, 2006) ()

2006
Report #	Audit
	Arizona Department of Financial Institutions Procedural Review As of June 27, 2006 ()
	Arizona State Real Estate Department Procedural Review As of May 16, 2006 ()
	Court of Appeals-Division Two Procedural Review As of February 28, 2006 ()
	Court of Appeals-Division One Procedural Review As of February 28, 2006 ()

2005
Report #	Audit
	State of Arizona Office of Tourism Procedural Review As of September 27, 2005 ()
	Arizona Department of Water Resources Procedural Review As of September 23, 2005 ()
	Arizona Department of Education Procedural Review As of August 16, 2005 ()
	Citizens Clean Elections Commission Procedural Review As of July 19, 2005 ()
	Department of Corrections Procedural Review As of July 8, 2005 ()
	Arizona State University Procedural Review As of May 9, 2005 ()
	Residential Utility Consumer Board Procedural Review As of April 30, 2005 ()
	Arizona Board of Equalization Procedural Review As of April 28, 2005 ()
	Arizona Board of Regents Procedural Review As of April 26, 2005 ()
	Arizona Department of Gaming Procedural Review As of April 22, 2005 ()
	Arizona State Schools for the Deaf and the Blind Procedural Review As of April 5, 2005 ()
	State of Arizona Corporation Commission Procedural Review As of January 18, 2005 ()

2004
Report #	Audit
	Arizona Department of Liquor Licenses and Control Procedural Review As of November 30, 2004 ()
	Arizona Department of Public Safety Procedural Review As of October 31, 2004 ()
	Arizona Criminal Justice Commission Procedural Review As of August 28, 2004 ()
	Department of Health Services Procedural Review As of September 2, 2004 ()
	Commission on the Arts Procedural Review As of June 30, 2004 ()
	Arizona Department of Administration Procedural Review As of May 26, 2004 ()
	Department of Corrections Procedural Review As of June 8, 2004 ()
	Arizona Office of Administrative Hearings Procedural Review As of May 31, 2004 ()
	Arizona Department of Agriculture Procedural Review As of May 28, 2004 ()
	Arizona State Board of Accountancy Procedural Review As of May 26, 2004 ()
	Board of Occupational Therapy Examiners Procedural Review As of May 18, 2004 ()
	Board of Athletic Training Procedural Review As of May 18, 2004 ()
	Arizona Disease Control Research Commission Procedural Review As of May 10, 2004 ()
	Arizona Department of Commerce Procedural Review As of May 10, 2004 ()

2003
Report #	Audit
	Arizona State Board of Nursing Procedural Review As of November 30, 2003 ()
	Arizona Game and Fish Department Procedural Review Follow-up As of September 22, 2003 ()
	Arizona Pioneers' Home Procedural Review As of September 12, 2003 ()
	Arizona Department of Emergency and Military Affairs Procedural Review As of August 28, 2003 ()
	Prescott Historical Society Procedural Review As of August 12, 2003 ()
	Arizona State Library, Archives and Public Records Procedural Review As of July 25, 2003 ()
	Arizona State University Procedural Review As of July 11, 2003 ()
	Water Infrastructure Finance Authority Procedural Review As of July 10, 2003 ()
	Arizona Department of Environmental Quality Procedural Review As of June 23, 2003 ()
	Arizona Department of Veterans' Services Procedural Review As of May 31, 2003 ()
	Arizona Department of Administration Procedural Review As of April 21, 2003 ()
	Court of Appeals-Division Two Procedural Review As of March 31, 2003 ()

2002
Report #	Audit
	Office of the Arizona State Treasurer Procedural Review As of December 31, 2002 ()
	Arizona State Board of Cosmetology Procedural Review As of December 12, 2002 ()
	Arizona Navigable Stream Adjudication Commission Procedural Review As of September 26, 2002 ()
	Arizona Historical Society Procedural Review As of June 30, 2002 ()
	Arizona Geological Survey Procedural Review As of June 12, 2002 ()
	Arizona Game and Fish Department Procedural Review As of May 22, 2002 ()
	Department of Insurance Procedural Review As of May 15, 2002 ()
	Board of Barbers Procedural Review As of May 14, 2002 ()
	Commission for the Deaf and the Hard of Hearing Procedural Review As of May 10, 2002 Procedural Highlights ()
	Commission for the Deaf and the Hard of Hearing Procedural Review As of May 10, 2002 ()
	Arizona Commission of Indian Affairs Procedural Review As of April 30, 2002 ()
	Arizona Department of Public Safety Procedural Review As of April 24, 2002 ()
	State Board of Optometry Procedural Review As of April 3, 2002 ()
	Board of Examiners of Nursing Care Institution Administrators and Assisted Living Facility Managers Procedural Review As of April 3, 2002 ()
	Board of Homeopathic Medical Examiners Procedural Review As of April 3, 2002 ()
	Arizona State Board of Funeral Directors and Embalmers Procedural Review As of April 3, 2002 ()
	State Board of Dispensing Opticians Procedural Review As of April 3, 2002 ()
	Arizona State Veterinary Medical Examining Board Procedural Review As of April 3, 2002 ()
	State Board of Podiatry Examiners Procedural Review As of April 3, 2002 ()
	Naturopathic Physicians Board of Medical Examiners Procedural Review As of April 3, 2002 ()
	Arizona State Boards Office Procedural Review As of April 3, 2002 ()
	Arizona State Board of Physical Therapy Procedural Review As of April 3, 2002 ()
	Acupuncture Board of Examiners Procedural Review As of April 3, 2002 ()
	Arizona Board of Executive Clemency Procedural Review As of March 22, 2002 ()
	Arizona Board of Appraisal Procedural Review As of February 28, 2002 ()
	Department of Mines and Mineral Resources Procedural Review As of February 26, 2002 ()
	Arizona Office of the Secretary of State Procedural Review As of February 20, 2002 ()
	Arizona Board of Respiratory Care Examiners Procedural Review As of January 31, 2002 ()
	State of Arizona Corporation Commission Procedural Review As of January 31, 2002 ()

2001
Report #	Audit
	Arizona State Banking Department Procedural Review As of August 22, 2001 ()
	State of Arizona Office of Tourism Procedural Review As of August 13, 2001 ()
	Radiation Regulatory Agency Procedural Review As of June 29, 2001 ()
	Government Information Technology Agency Procedural Review As of April 26, 2001 ()
	Arizona Department of Water Resources Procedural Review As of April 20, 2001 ()
	Arizona Department of Gaming Procedural Review As of April 19, 2001 ()
	Behavioral Health Examiners Procedural Review As of April 5, 2001 ()
	Arizona State Board for Private Postsecondary Education Procedural Review As of April 4, 2001 ()
	Arizona Commission for Postsecondary Education Procedural Review As of March 31, 2001 ()
	Arizona Board of Osteopathic Examiners in Medicine and Surgery Procedural Review As of March 30, 2001 ()
	Board of Occupational Therapy Examiners Procedural Review As of March 26, 2001 ()
	Arizona Commission on Uniform State Laws Procedural Review As of March 26, 2001 ()
	Board of Athletic Training Procedural Review As of March 26, 2001 ()
	Arizona State Board of Chiropractic Examiners Procedural Review As of March 21, 2001 ()
	Office of the Attorney General Procedural Review As of March 21, 2001 ()
	Arizona Supreme Court Procedural Review As of March 14, 2001 ()
	Arizona State Board of Dental Examiners Procedural Review as of March 8, 2001 ()
	Arizona Board of Equalization Procedural Review As of March 5, 2001 ()
	State of Arizona Board of Fingerprinting Procedural Review As of February 23, 2001 ()
	Arizona Department of Racing Procedural Review As of February 16, 2001 ()
	Arizona Department of Liquor Licenses and Control Procedural Review As of February 15, 2001 ()
	Arizona Office of Administrative Hearings Procedural Review As of February 7, 2001 ()

2000
Report #	Audit
	Arizona Department of Commerce Procedural Review As of March 21, 2000 ()