Grand Canyon Times

Thirteen Arizona school districts are currently noncompliant with the uniform system of financial records for Arizona school districts.

That’s according to a report from the office of the Arizona Auditor General (AAG). 

“Compliance reviews are performed on school districts and university, or community college-sponsored charter schools that have received a single audit or financial statement audit,” said the AAG website. “The purpose of the review is to evaluate whether the school district or charter school is in substantial compliance with the Uniform System of Financial Records for Arizona School Districts (USFR) or Uniform System of Financial Records for Arizona Charter Schools (USFRCS). 

When a school district is found to be out of compliance, a “noncompliance letter for internal control deficiencies” is sent by the AAG to the district. That letter is “primarily based upon the review of the USFR or USFRCS Compliance Questionnaire, auditor’s report on internal control and compliance, management letter, and financial statements.”

The AAG’s office, established by the Legislature in 1969, serves as an independent source of impartial information concerning state and local government entities and provides specific recommendations to improve the operations and accountability of government entities. 

The office conducts financial and performance audits, reviews compliance with various laws and regulations, and offers consulting services to government agencies. It operates under the authority of the Arizona Revised Statutes and reports its findings and recommendations to the Arizona Legislature, government officials, and the public to enhance transparency and efficiency in government operations.

The current AAG, Lindsey A. Perry, was appointed to the office on April 18, 2018 by the Joint Legislative Audit Committee, a bipartisan committee of the Arizona Legislature. A certified public accountant (CPA) and certified fraud examiner (CFE), Perry graduated from the University of Arizona in 2002 and began working as a financial auditor for the AAG’s office in 2003. She became director of the Division of Financial Investigations in 2017.

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Which Arizona school districts are currently noncompliant with the uniform system of financial records for Arizona school districts?

District name	Noncompliance type	Original noncompliance letter	Most recent noncompliance letter
Antelope Union High School District	Internal control deficiencies	8/13/2019	10/17/2023
Bicentennial Union High School District	Internal control deficiencies	7/26/2023	Original letter is most recent
Bowie Unified School District	Internal control deficiencies	3/8/2022	9/19/2023
Ganado Unified School District	Internal control deficiencies	12/19/2022	1/5/2024
Gila Bend Unified School District	Internal control deficiencies	1/15/2021	10/4/2023
Hackberry Elementary School District	Internal control deficiencies	12/16/2020	1/5/2024
Hyder Elementary School District	Internal control deficiencies	7/10/2019	10/16/2023
Kingman Unified School District	Internal control deficiencies	7/5/2023	1/5/2024
McNary Elementary School District	Internal control deficiencies	9/20/2023	Original letter is most recent
Naco Elementary School District	Internal control deficiencies	12/20/2022	10/16/2023
Show Low Unified School District	Internal control deficiencies	5/18/2022	8/30/2023
Topock Elementary School District	Internal control deficiencies	7/13/2023	1/5/2024
Young Elementary School District	Internal control deficiencies	2/21/2023	1/5/2024

Source: Arizona Auditor General Report as of 3-6-24.