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ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
performance audits; auditor general
Purpose
Requires the Auditor General (OAG) to conduct performance audits of an agency or political subdivision to determine whether the required terms and conditions are being met, if requested by the Joint Legislative Audit Committee (JLAC).
Background
JLAC is a statutory committee that consists of five members of the Senate who are appointed by the President of the Senate and five members of the House of Representatives who are appointed by the Speaker of the House of Representatives. JLAC must: 1) oversee all audit functions of the Legislature and state agencies; 2) require state agencies to comply with findings and directions of JLAC; and 3) perform all functions required by statute relating to the sunset review of state agencies (A.R.S. § 41-1279).
The OAG must prepare an audit plan for approval by JLAC and report to JLAC the results of each audit and investigation and other reviews conducted by the OAG. As designated by JLAC, the OAG must perform special audits and related assignments and, at the request of JLAC, conduct performance audits, special audits, special research requests and investigations of any state agency. If requested by JLAC, the OAG must conduct performance audits of counties and incorporated cities and towns receiving Highway User Revenue Fund monies to determine whether the monies are being spent in accordance with statutory requirements (A.R.S. § 41-1279.03).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Requires the OAG, if requested by JLAC, to conduct performance audits of an agency or political subdivision of the state that receives taxpayer monies to determine whether the terms and conditions that are required to receive the taxpayer monies are being met.
2. Makes technical changes.
3. Becomes effective on the general effective date.
Prepared by Senate Research
February 3, 2025
AN/SDR/slp