 |
ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
auditor general; records; financial institutions
Purpose
Expands the authority of the Office of the Auditor General (OAG) to have access to and examine certain records.
Background
The OAG is
charged with several powers and duties, including: 1) preparing an audit plan
for approval by the Joint Legislative Audit Committee (JLAC); 2) conducting
audits relating to the finances and performance of state agencies, government
functions and school districts;
3) performing special research requests, special audits and investigations of
state agencies as requested by JLAC; 4) reporting the results of each audit,
investigation or review to JLAC; and
5) establishing a uniform expenditure reporting system for political
subdivisions (A.R.S.
§ 41-1279.03).
The OAG must have access to employees and the authority to examine any and all books, accounts, reports, vouchers, correspondence files and other records, bank accounts, criminal history record information, monies and other property of state agencies, boards, commissions, departments, institutions, programs, advisory councils or committees (state entities) or political subdivisions of Arizona, whether created by the constitution or otherwise, or such documents and property of a contractor relating to a contract with Arizona (A.R.S. § 41-1279.04).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Authorizes the OAG or the OAG's authorized representatives, in the performance of official duties, to have access to financial institutions' or enterprises' information, accounts, books, records, statements, reports, communications, transactions or any other information relating to any state entities or political subdivision of Arizona, whether created by the Arizona Constitution or otherwise.
2. Requires the financial institution or enterprise to provide all information requested by the OAG or the OAG's authorized representatives in the form and at the time prescribed by the OAG.
3. Requires an authorized representative of the financial institution or enterprise to certify all information provided to the OAG or the OAG's authorized representatives.
4. Requires costs or fees associated with producing the information requested by the OAG or the OAG's authorized representatives to be paid by the state entity or political subdivision.
5. States that a financial institution or enterprise is not liable to the state entity or political subdivision for providing to the OAG or the OAG's authorized representative information requested.
6. Makes technical and conforming changes.
7. Becomes effective on the general effective date.
House Action
GOV 2/5/25 DPA 4-0-3-0
3rd Read 2/18/25 60-0-0
Prepared by Senate Research
March 3, 2025
JT/JRM/ci