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Yuma Elementary School District—Criminal Indictment—Misuse of Public Monies, Theft, Fraudulent Schemes, and Forgery

Report

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 Mercedes Ruiz), former human resources specialist.  

Our investigation revealed that from November 2021 through October 2022, Ms. Brena admittedly may have perpetrated 3 payroll fraud schemes for her personal benefit and may have used a District purchasing card (p-card) and 2 District credit cards for her personal purposes, altogether causing an $86,388 District loss. Ms. Brena admitted to us she was involved in all 3 payroll schemes and personally benefited from some of her unauthorized p-card purchases.  

We submitted our report to the Arizona Attorney General’s Office, which on August 18, 2025, presented evidence to the State Grand Jury, resulting in Ms. Brena’s indictment on 9 felony counts related to misuse of public monies, theft, fraudulent schemes and practices, and forgery.