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.

The Federal Transit Administration Section 5311 Rural Public Transportation Program provides program funds for capital, operating, and administrative assistance to local public bodies, nonprofit organizations, and operators of public transportation services in non-urbanized areas. The Public Transportation Division of the Arizona Department of Transportation provides financial and technical assistance to transit agencies throughout the state to enhance the access of people in non-urbanized areas to health care, shopping, education, employment, public services and recreation.

The Arizona Department of Transportation was authorized in 1996 to administer a State Infrastructure Bank under a cooperative agreement with the Federal Highway Administration. The Highway Expansion and Extension Loan Program (HELP) was established. The financial statements present only the funds comprising the Fund and are not intended to present fairly the financial position or results of operations of the Department.