Key Staff & Office Divisions
Staff

Jeff Larson
Legal Counsel

Joe Moore
Director of Information Technology Services

Randy Roberts
Director of Professional Practice
Accounting Services Division
The Accounting Services Division provides technical assistance to entities, which includes making presentations, conducting workshops, developing annual budget and financial reporting packages, and prescribing uniform systems of accounting, financial reporting, and legal compliance for various types of entities. The division also reviews audit reports and compliance questionnaires of school districts and school district sponsored charter schools to determine CPA firms' adherence to professional standards and schools' compliance with prescribed systems. Additionally, the division performs on-site status and procedural reviews of school districts, on-site status reviews on school district-sponsored charter schools, and issues review reports. The division also reviews annual expenditure limitation reports of entities to ensure their spending is within constitutional limits.

Laura Miller
Accounting Services Director

Michael Stelpstra
Accounting Services Manager

Jerry Strom
Accounting Services Manager
Financial Accounting Division
The Financial Audit Division conducts annual financial and compliance audits of all state agencies, counties, community college districts, and universities in accordance with generally accepted auditing standards, government auditing standards, and federal single audit requirements. These audits provide the Legislature and other governing bodies with information on the receipt and use of public monies, and provide the auditees with specific recommendations to strengthen internal controls over assets and financial transactions and to help ensure compliance with applicable state and federal laws and regulations.
In addition, the division conducts special financial audits, special research projects, and reviews at the Legislature's request.
The division also encompasses a special investigative unit to address fraud, waste, and abuse issues. The unit conducts special investigations and provides training on fraud detection and deterrence.

Jay Zsorey
Financial Audit Director

Tara Erickson
Financial Audit Manager

Victoria Fisher
Financial Audit Manager

Rick Meyer
Financial Audit Manager

Donna Miller
Financial Audit Manager

Dianne Schaller
Technology Information Specialist

Kathleen Wood
Financial Audit Manager
Performance Audit Division
The Performance Audit Division conducts three types of audits. Performance audits are designed to determine whether an agency is achieving the objectives established by the Legislature and managing its resources in an effective, economical, and efficient manner. These audits focus on programs and issues that are of particular interest to legislators and the public and make recommendations to improve agency operations. Sunset audits are performance audits that also answer specific questions set forth in the statutes to help the Legislature determine whether or not an agency should continue. Program evaluations assess a program's effectiveness and evaluate whether desired outcomes are being achieved.
Audits are conducted at the request of the Joint Legislative Audit Committee or under the provision of various laws, including Arizona's Sunset Law, which mandates scheduled periodic review of state agencies.

Dale Chapman
Performance Audit Director

Catherine Clark
Performance Audit Manager

Catherine Dahlquist
Performance Audit Manager

Shan D. Hays
Performance Audit Manager

Kim Hildebrand
Performance Audit Administrative Manager

Dot Reinhard
Performance Audit Manager

Lois W. Sayrs
Senior Methodologist
Division of School Audits
Effective July 1, 2001, the Legislature established a school-wide audit team to conduct performance audits of school districts and monitor the percentage of dollars spent in the classroom. The Division of School Audits carries out these responsibilities. Performance audits are designed to determine whether an entity is achieving its objectives and managing its resources in an effective, economical, and efficient manner. Dollars spent in the classroom are analyzed at both the state-wide and individual district level.

Ross Ehrick
Division of School Audits Director

Vicki Hanson
Division of School Audits Manager

Tara Lennon
Division of School Audits Manager

Ann Orrico
Division of School Audits Manager

Mike Quinlan
Division of School Audits Manager
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December 2010
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