Reports

This special report provides summary information and 4 interactive dashboards with Arizona school districts’ and charter schools’ (districts and charters) reported spending in fiscal year (FY) 2022 and in total through June 30, 2022, and planned future spending of allocated/awarded (awarded) COVID-19 federal relief monies (relief monies), as required by Laws 2021, Ch. 408, §54. This special report also provides Arizona Department of Education (ADE)-reported spending in FY 2022 and in total through June 30, 2022, and planned future spending of the discretionary federal relief monies that it...

We have audited, in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the U.S. Comptroller General, the financial statements of the governmental activities, business-type activities, aggregate discretely presented component units, each major fund, and aggregate remaining fund information of the State of Arizona as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the State’s basic financial statements, and have...

This report reviewed the performance of the Arizona Commerce Authority (ACA), which administers the Arizona Coronavirus Relief Fund (Fund). The Fund was established to receive donations and provide financial support to organizations working to mitigate the impact of the pandemic in Arizona. Through the review of more than $7.8 million of the total $10.2 million distributed from the Fund, the audit identified that most of these monies were used for PPE for frontline medical personnel. Additionally, the review of 15 grant awards totaling $2.5 million to nonprofit organizations found that the ACA...

This special report provides summary information and four interactive dashboards with Arizona school districts' and chart schools' reported spending in fiscal year 2022 and in total through June 30, 2022, and planned future spending of allocated/awarded COVID-19 federal relief monies as required by law. In total, districts and charters reported spending $2.2 billion, or almost half of their relief monies through June 30, 2022.

This special report provides summary information and four interactive dashboards with Arizona school districts’ and charter schools’ reported spending in FY 2022 and in total through June 30, 2022, and planned future spending of allocated/awarded COVID-19 federal relief monies, as required by Laws 2021, Ch. 408, §54. This special report also provides Arizona Department of Education-reported spending in FY 2022 and in total through June 30, 2022, and planned future spending of the discretionary COVID-19 federal relief monies that it received, as required by the law. This information is included...

The COVID-19 pandemic resulted in upheaval to the economy and government services. Ulster County needed to address the questions of people and organizations during the pandemic as it related to public health concerns. To address public questions and concerns, Ulster County established a COVID hotline. Despite allocating significant resources to promotion and widening the scope of the Service Center, it still receives few calls. The call volume does not seem to align with the staffing and additional resources being allocated to operate a separate unit of government. This downtime could...

Our audit sought to determine if unemployment claims filed in the name of Ulster County employees were handled in accordance with current law and Ulster County policy. Our audit revealed that the Personnel Department properly identified fraudulent unemployment claims and challenged those claims. In addition, the Personnel Department staff appropriately notified the Sheriff’s Department and the Information Systems Department about the potential unemployment insurance fraud. However, it appears that some employees may not have been notified by the Personnel Department that they were the victims...

Since March 2020, early in the COVID-19 pandemic, and through September 2022, the federal government has allocated through various acts $77.8 billion to the State of Arizona and its local governments, businesses, and individuals for COVID-19 response and relief efforts. This special COVID-19 funding report presents information on the amounts, intended purposes, and recipients of those allocations. It also presents the results of our audit of the allocated monies Arizona State government directly spent and distributed during fiscal year 2021.

This report is a summary of the costs related to responding to the pandemic that the Ulster County Comptroller’s Office was able to aggregate from existing reported financial and personnel data for 2020. The County continues to incur substantial costs in the current year 2021, many of which are offset by pandemic related revenue streams, such as the cost of operating vaccination clinics. We have reviewed the 2020 expenditures to assist in both improving the accounting for these costs and potentially identifying and obtaining revenues to offset these costs.

This audit was conducted to evaluate CARES Act funds designated for City Council-approved small business recovery and housing relief programs. The Office found that Community relief programs were adequately designed to address the economic impact from the pandemic. Controls over the distribution and monitoring of some community recovery programs should be improved to prevent and detect misappropriations. Emergency relief programs can benefit from the lessons learned during these COVID-19 responses.