Gov. Katie Hobbs (left) and AG Kris Mayes | AZGovernor.gov / AZag.gov
Gov. Katie Hobbs (left) and AG Kris Mayes | AZGovernor.gov / AZag.gov
The Arizona Attorney General’s Office says it currently “does not have jurisdiction” to take response action towards more than 30 public school districts statewide that are noncompliant with financial record reporting guidelines.
31 Arizona school districts are currently noncompliant with the Uniform System of Financial Records for Arizona school districts, according to a report from the office of the Arizona Auditor General (AAG).
“The Attorney General’s Office does not have jurisdiction over a failure to report or comply with the USFR [Uniform System of Financial Records]. When and if the Arizona Auditor General or the Arizona Department of Education alerts our office to potential violations of laws that we do have the jurisdiction to enforce, we would investigate and take action as appropriate,” the Office’s Communications Director Richie Taylor told Grand Canyon Times.
“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.
An inquiry from Grand Canyon Times to the Office of Gov. Katie Hobbs on action towards such noncompliant school districts went unreturned.
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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 |
| Amphitheater Unified School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Baboquivari Unified School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Bowie Unified School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Bowie Unified School District | Internal control deficiencies | 3/8/2022 | 9/19/2023 |
| Coconino County Regional Accommodation School District | Internal control deficiencies | 6/11/2024 | Original letter is most recent |
| Elfrida Elementary School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Fowler Elementary School District | Internal control deficiencies | 6/13/2024 | Original letter is most recent |
| Fredonia-Moccasin Unified School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| 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 |
| Glendale Union High School District | Internal control deficiencies | 6/25/2024 | Original letter is most recent |
| Globe Unified School District | Internal control deficiencies | 6/12/2024 | Original letter is most recent |
| Hackberry Elementary School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| 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 |
| Kayenta Unified School District | Internal control deficiencies | 6/18/2024 | Original letter is most recent |
| 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 |
| Morristown Elementary School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Naco Elementary School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Naco Elementary School District | Internal control deficiencies | 12/20/2022 | 10/16/2023 |
| Pearce Elementary School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Phoenix Elementary School District | Internal control deficiencies | 6/17/2024 | Original letter is most recent |
| Pine Strawberry Elementary School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Piñon Unified School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Quartzsite Elementary School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Sedona-Oak Creek Joint Unified School District | Internal control deficiencies | 5/13/2024 | Original letter is most recent |
| St. David Unified School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Topock Elementary School District | Internal control deficiencies | 7/13/2023 | 1/5/2024 |
| Valley Union High School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Willcox Unified School District | Internal control deficiencies | 6/12/2024 | Original letter is most recent |
| Wilson Elementary School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Winslow Unified School District | Internal control deficiencies | 6/11/2024 | Original letter is most recent |
| Young Elementary School District | Audit reporting requirements | 4/16/2024 | Original letter is most recent |
| Young Elementary School District | Internal control deficiencies | 2/21/2023 | 1/5/2024 |
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