This report provides the findings and recommendations of an independent evaluation of the methodologies employed by the Arizona Department of Corrections in the preparation and application of its Operating Per Capita Cost Report and Private Prison Cost Model. The purpose of the Cost Report is to provide the average daily operating cost incurred by ADC during a fiscal year to incarcerate an inmate. Information has also been utilized to compare state versus private prison costs. This report and the evaluation upon which it is based were conducted and prepared at the Department's request by MAXIMUS, Inc.