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ARIZONA STATE SENATE
Fifty-Fourth Legislature, Second Regular Session
auditor general; continuation
Purpose
Continues the Office of the Auditor General (OAG) for 10 years.
Background
The Auditor General is appointed to a five-year term by the Joint Legislative Audit Committee (JLAC) and approved by concurrent resolution of the Legislature. The Auditor General must be a certified public accountant licensed to practice in Arizona and is subject to the standards and ethics of the accounting profession as regulated by the Arizona State Board of Accountancy (A.R.S. § 41-1279.01).
The Auditor General, with JLAC approval, may appoint and prescribe the duties of additional professional, technical, clerical and other employees necessary to administer the duties of the OAG (A.R.S. § 41-1279.02). The powers and duties of the OAG include: 1) preparing an audit plan and reporting to JLAC on the results of each audit, investigation and review conducted by the OAG; 2) performing procedural reviews of all state agencies; 3) performing special research requests, special audits and related assignments designated by JLAC; 4) conducting additional statutorily required performance and financial audits; and 5) prescribing a uniform expenditure reporting system for political subdivisions subject to expenditure limitations (A.R.S. §§ 41-1279.03 and 41-1279.07).
The Senate Government and House Government Committees of Reference (CORs) held a public meeting on January 9, 2020, to consider the OAG's responses to the sunset factors and receive public testimony. The CORs recommended that the Legislature continue the OAG for 8 years (COR final report). The OAG is currently set to terminate on July 1, 2020 (A.R.S. § 41-3020.21).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Continues, retroactive to July 1, 2020, the OAG until July 1, 2030.
2. Repeals the OAG on January 1, 2031.
3. Contains a purpose statement.
4. Becomes effective on the general effective date, with a retroactive provision as noted.
House Action
GOV 1/30/20 DP 11-0-0-0
3rd Read 2/13/20 59-0-1
Prepared by Senate Research
March 11, 2020
MH/CS/kja