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State Agencies

Report #: 22-105
Liquor Licenses and Control, Department of
Performance Audit

Department did not handle cash receipts as required, comply with some State- and Department-specific conflict-of-interest requirements, investigate all complaints within established time frames, and had not fully implemented the cocktails...

-Arizona, State of
Financial Audit, IT Related Findings, Single Audit

Annual financial and compliance reports: State and federal laws require the State of Arizona to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in...

Office of the Arizona State Treasurer
Financial Audit

The Arizona State Treasurer receives annual financial and compliance audits:

  • Annual Financial Report includes our audit opinion on the reported financial information’s reliability. 

  • Report on Internal Control and on Compliance...

Report #: 22-104
Naturopathic Physicians, Board of Medical Examiners
Performance Audit

Board issued licenses/certificates we reviewed to qualified applicants within required time frames but did not resolve some complaints in a timely manner, which may impact patient safety, and did not...

Report #: 22-103
Arizona Health Care Cost Containment System
Performance Audit

AHCCCS terminated health insurance coverage for some Native American children contrary to regulations and failed to timely disenroll members from healthcare coverage who were no longer eligible, resulting in unnecessary...

Report #: 22-102
Optometry, Board of
Performance Audit

Board did not comply with some State conflict-of-interest requirements, did not answer or respond to our anonymous phone calls or provide some required information on its website, and licensed some...

Report #: 22-301
Secretary of the State, Office of the
Special Audit

Pursuant to Laws 2021, Ch. 408, §54, we conducted a special audit of (1) financial and related information of private, nongovernmental grant monies used for Arizona’s 2020 elections by the...

Citizens Clean Election Commission
Special Review
Report #: 21-123
Game and Fish Department
Performance Audit

The Arizona Game and Fish Department spent Heritage Fund monies in accordance with statute but did not consider some Heritage Fund operations and maintenance expenses for compliance with statutory limit...

Report #: 21-302
-Arizona, State of
Special Report

Since March 2020, early in the COVID-19 pandemic, and through October 2021, the federal government has allocated through various acts $74.9 billion to the State of Arizona and its local...

Report #: 21-121
Juvenile Corrections, Department of
Performance Audit

Department has not assessed fidelity for some treatment intervention components, implemented some treatment programming recommended improvements, and tracked a comprehensive set of outcome measures for its treatment programming, potentially impacting...

Report #: 21-122
Juvenile Corrections, Department of
Performance Audit

Department has established processes for the statutory responsibilities we reviewed, including assessing youths’ educational needs, but had deficiencies in some processes, including not always following its requirements for supervising youth on...

Economic Security-ALTCS Contract, Department of
Financial Audit, IT Related Findings
Report #: 21-120
Public Safety, Department of
Performance Audit

Department has met some of its statutory objectives and purposes but did not include information on the sex offender website for some offenders and included information it should not have...

Report #: 21-119
Corrections, Department of
Performance Audit

Department met some statutory objectives and purposes in the areas we reviewed, but did not release all inmates approved for the transition program 3 months early in 2020 and lacked...

Report #: 21-118
Corrections, Department of
Performance Audit

Department did not provide 3 of 4 programs we reviewed to most inmates who needed them, and many inmates who were enrolled in the programs did not complete them, impacting...

Report #: 21-116
Environmental Quality, Department of
Performance Audit

Department has not developed all required aquifer water quality standards, conducted key ongoing groundwater monitoring of the State’s aquifers, monitored for agricultural pesticides in groundwater and surrounding soil, or reduced...

Report #: 21-117
Environmental Quality, Department of
Performance Audit

Department met its statutory objective and purpose in some areas we reviewed but had not complied with State conflict-of-interest requirements and did not fully implement some key information technology (IT)...

Report #: 21-115
Water Infrastructure Finance Authority
Performance Audit

WIFA has established processes and provides financial assistance for basic water infrastructure in Arizona. Since its inception, WIFA has used federal capitalization grants, bond issuances, and loan repayments to fund...

Report #: 21-113
Child Safety, Department of
Performance Audit, Special Report

Department’s practices for classifying and locating children missing from care are generally consistent with recommended practices, but caseworkers did not always comply with documentation requirements, the Department and law enforcement...