ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

House: GOV DPA 6-0-0-1

HB 2369: auditor general; county treasurer; review

Sponsor: Representative Gress, LD 4

Caucus & COW

Overview

Directs the Auditor General to conduct procedural reviews of County Treasurer's offices.

History

The Auditor General is required to order and enforce a correct and uniform system of accounting for counties, community college districts and school district officers and must instruct them on the proper mode of keeping accounts for their offices. The Auditor General's Uniform Accounting Manual for Arizona County Treasurers establishes uniform accounting principles and terminology designed to make it easier for County Treasurers to adhere to Arizona law (A.R.S. § 41-1279.21, UAMACT).

Provisions

1. Instructs the Office of the Auditor General (OAG) to perform procedural reviews of County Treasurer's offices. (Sec. 1)

2. Authorizes a procedural review of a County Treasurer's office to include an evaluation of compliance with the uniform system of accounting for County Treasurers. (Sec. 1)

3. Directs the OAG to provide the results of a procedural review of a County Treasurer to:

a) The County Treasurer;

b) The Board of Supervisors; and

c) The JLAC. (Sec. 1)

4. Requires the County Treasurer to submit a status report on correcting deficiencies and implementing recommendations, at the request of the OAG, within one year after receiving the results of the procedural review. (Sec. 1)

5. Instructs the OAG to follow-up and review a County Treasurer's progress toward correcting deficiencies and implementing recommendations during the one-year period following the review.

6. Specifies the OAG must submit a status report of the follow-up and review to the Board of Supervisors the JLAC. (Sec. 1)

7. Authorizes the OAG to review a County Treasurer's progress after the one-year period if there are uncorrected deficiencies or unimplemented recommendations. (Sec. 1)

8. Requires the County Treasurer to participate in any hearing scheduled by the JLAC or it's designee committee during the review period. (Sec. 1)

Amendments

Committee on Government

1. Requires a County Treasurer subject to a procedural review to notify the Auditor General in writing whether they agree or disagree with the findings and whether or not they will implement the Auditor General's recommendations.

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5. HB 2369

6. Initials JH Page 0 Caucus & COW

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