An audit of the financial statements of the business-type activities and aggregate discretely presented component units of ASU which collectively comprise the University's financial statements. Reports include consideration of the results of the other auditors' testing of internal control over financial reporting that are reported on separately by those other auditors.

The report is both comprehensive and timely, with ELL-related discussions presently taking place in the Legislature that would remove ELL from the throes of political ideologies and return oversight to the State Board of Education. It notes the economic impact on all of Arizona if ELL programs and funding are not improved.