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The Arizona Auditor General is requesting proposals from qualified firms to conduct a special audit of the Arizona State Employee Health Plan administered by the Arizona Department of Administration.
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The Pinal County Community College District is not in compliance with the UERS as it has not completed and submitted its fiscal year 2025 audited financial statements and FYs 2024...
The Maricopa Association of Governments selected projects to be funded by Propositions 400 and 479 in alignment with system-wide goals and has opportunities to better demonstrate whether the regional transportation...
This alert describes how management did not detect unauthorized credit card and purchasing card purchases and outlines actions you can take to help protect public monies and prevent unauthorized purchases...
District did not provide constant student supervision nor consistently control visitor access at its central campuses, potentially putting student safety at risk. It also did not ensure cash collections and...
District incorrectly calculated some employees’ pay and retirement contributions, lacked purchasing controls to reduce the potential for unauthorized fuel card transactions, failed to maintain its school buses to ensure safe...
District administrators failed to effectively oversee District operations; did not maintain required accounting and operational records; lacked adequate controls over spending, gift card management, and transportation reporting; and did not...
District took steps to consistently collect, validate, and accurately report student outcome data and used this data to evaluate its CTE programs’ effectiveness; but it lacked some controls related to...
District improperly received State funding for out-of-State students and should evaluate operational changes for educating the few Arizona students it serves; it also provided unauthorized fringe benefits to 2 employees...
Ajo Unified School District—No Longer in Noncompliance with Audit Reporting Requirements for FY 2025
District paid 2 employees more than $104,000 for overtime work without ensuring the charges were reasonable and potentially wasted other monies on food and beverages, excess vehicles, and car wash...
As required by law, we conducted a review of per diem compensation and expense reimbursement payments to members of State boards, commissions, councils, and advisory committees (collectively referred to as...
Valentine Elementary School District—Not in Compliance with Audit Reporting Requirements for FY 2025
District lacked effective controls to limit access to its campus; did not ensure its employees and Governing Board members complied with certain conflict-of-interest requirements; did not follow cash, credit cards...
As part of their responsibility to prevent and detect fraud, Deer Valley Unified School District (District) officials took appropriate action by reporting to us alleged financial misconduct by Michelle Haworth...
This is an analysis of Arizona school district financial risk using the most current data available for 10 financial risk measures. We monitor each district’s overall financial risk of not...
District’s student assessment scores far exceeded peer and State averages, but the District lacked some internal controls related to cash handling and purchasing, and did not comply with IT security...
For the year ended December 31, 2025, our financial investigators reviewed 86 fraud-related allegations concerning school districts, counties, State agencies, universities, community college districts, special taxing districts, and other political...
Authority distributed revenues consistent with statutory requirements and its revenues have increased since the COVID-19 pandemic, but did not consistently oversee facility manager or comply with all State conflict-of-interest laws...
Johnson Consulting conducted the audit under contract with our Office and in response to the requirements of Arizona Revised Statutes §48-4231.01. The audit consultant found the District has made substantial...
As part of their responsibility to prevent and detect fraud, Yuma Elementary School District (District) officials took appropriate action by reporting to us alleged financial misconduct by Mercedes Brena (aka...
Department did not develop long-range plans for State trust land, risking difficulties demonstrating land sales benefit trust beneficiaries, or inspect land used for mineral mining/exploration to protect public safety, and...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report...
Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:
- Annual Comprehensive Financial Report includes our...
Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:
- Annual Comprehensive Financial Report includes our...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Annual financial and compliance reports: State laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report includes the...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report...
Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report...
Santa Cruz County Provisional Community College District is not in compliance with the UERS as it has not completed and submitted its fiscal year 2025 audited financial statements and ABELR...
Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report...
Pinal County is not in compliance with the UERS as it has not completed and submitted its fiscal year 2025 AELR to us for audit
Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report...
Coconino County appropriately used transportation excise tax revenues and demonstrated measurable project impacts. However, the County lacks a consistent and well-documented methodology for charging personnel expenditures to excise tax-funded activities.
Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:
- The annual financial report...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Annual financial and compliance reports: State and federal laws require Arizona universities to receive annual financial and compliance audits, resulting in these required reports:
- Annual Comprehensive Financial Report includes our...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
Santa Cruz County is not in compliance with the UERS as it has not completed and submitted its fiscal years 2025 audited financial statements and 2024 and 2025 annual expenditure...
Annual financial and compliance reports: State and federal laws require Arizona counties to receive annual financial and compliance audits, including audits of federal financial assistance programs, resulting in required annual...
This alert outlines what different authentication controls are, why they are important to the integrity of your system, and what actions you can take to ensure they are effectively used...
We received an allegation of financial misconduct by Jennifer Alcaida, former Town of Parker (Town) office specialist. Our investigation revealed that from February through October 2021, Ms. Alcaida may have...
Department provided inconsistent customer service to some UI claimants and has not analyzed UI Program data to identify potential access barriers or systemic discrimination, potentially causing claimant hardships and frustration...