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ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
AMENDED
county treasurers; continuing education
Purpose
Outlines continuing education requirements for a county board of supervisors (BOS), county treasurer and chief deputy treasurer.
Background
Statute authorizes the county BOS to perform a variety of actions, including: 1) supervising the official conduct of all county officers and officers of all districts and other subdivisions of the county charged with assessing, collecting, safekeeping, managing or disbursing the public revenues; 2) examining, settling and allowing all accounts legally chargeable against the county, ordering warrants to be drawn on the county treasurer for that purpose and providing for issuing the warrants; 3) levying such tax annually on the taxable property of the count as may be necessary to defray the general current expenses of the county, including salaries otherwise unprovided for, and levying other taxes as required to be levied by law; and 4) making and enforcing necessary rules and regulations for the government of its body, the preservation of order and the transaction of business (A.R.S. § 11-251).
County treasurers must keep all money belonging to the state, or to the county, in the treasurer's possession until disbursed according to law and keep an account of the receipt and expenditure of monies in books or electronic books detailing the time when, to whom and on what account disbursements were made by the county treasurer (A.R.S. §§ 11-491 and 11-493).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
2. Requires the professional development training to include training on:
a) opening meeting laws;
b) finance and budget matters and laws relating to county governance; and
c) other matters that are reasonably necessary for the effective administration of a county.
3. Requires the training to be conducted by an association of county supervisors.
4. Requires the county to reimburse county BOS members for the reasonable costs of the training.
5. Requires, by December 31 of each year, the county supervisors association that provided the required training to submit a report that lists the elected officials who attended the training to the clerk of the BOS of each county.
6. States that a county BOS member who knowingly fails to complete professional development training may be subject to a civil penalty of $50 for each hour not completed.
8. Requires a person appointed to serve as a county treasurer to complete a minimum of six hours of orientation training within the first year in office.
9. Requires the county BOS to cover the reasonable costs associated with the orientation training.
10. Requires the orientation training to:
a) be conducted by a statewide association of county officials that services county treasurers; and
b) include a list of providers and resources available for completion of the required continuing education.
11. Requires the orientation training to include all of the following:
a) an overview of the statutory responsibilities of the office of the county treasurer or chief deputy treasurer;
b) applicable laws and regulations;
c) bank reconciliation;
d) public fund investing; and
e) any other matter reasonably necessary for the effective administration of the county treasury.
13. Requires, after the first year of a term of office, on appointment to a full term of office or after a subsequent reelection to office, a person elected or appointed to serve as a county treasurer or a chief deputy treasurer to complete a minimum of 10 hours of continuing education each year while serving in office.
14. Requires a county treasurer and a chief deputy treasurer to complete at least one of hour of continuing education each year that is devoted to the subject of waste, fraud and abuse.
15. Allows the education provider to include:
a) government entities;
b) financial institutions; or
c) national
or state professional financial associations
16. Allows the continuing education to be completed through an online program.
17. Requires the county BOS to cover all reasonable costs associated with the education.
18. Requires the continuing education to cover topics related to the powers and duties of the treasurer's office, including:
a) investment strategies;
b) waste, fraud and abuse prevention and detection;
c) cash management;
d) cybersecurity;
e) internal auditing and compliance; and
f) generally accepted accounting principles that are recommended by a national board that establishes state and local accounting guidelines.
19. Requires, by December 31 of each year, the county treasurer and chief deputy treasurer to submit to the clerk of the BOS in the county where the county treasurer or chief deputy treasurer has been elected or appointed a certified statement with documentation of the completion of the required hours of continuing education.
20. States that a county treasurer or chief deputy treasurer who fails to submit a continuing education certification may be subject to a civil penalty of $50 for each hour of education not completed, not to exceed $500.
21. Requires the clerk of the BOS to notify the county BOS of a county treasurer or chief deputy treasurer who has failed to complete the continuing education requirements.
22. Allows the county BOS to impose and collect the civil penalty.
23. Makes technical changes.
24. Becomes effective on the general effective date.
Amendments Adopted by Committee
1. Specifies the county BOS must complete at least six hours of professional development training within one year after the date of certification of the members initial election.
2. Requires a person elected to serve as a county treasurer to complete a minimum of six hours of orientation training by December 31 of the year after the date of the certification of initial election.
3. Requires a person appointed to serve as a county treasurer to complete a minimum of six hours of orientation training within the first year in office.
4. Requires the county BOS to cover the reasonable costs associated with the orientation training.
5. Requires the orientation training to:
a) be conducted by a statewide association of county officials that services county treasurers; and
b) include a list of providers and resources available for completion of the required continuing education.
6. Requires the orientation training to include all of the following:
a) an overview of the statutory responsibilities of the office of the county treasurer or chief deputy treasurer;
b) applicable laws and regulations;
c) bank reconciliation;
d) public fund investing; and
e) any other matter reasonably necessary for the effective administration of the county treasury.
7. Requires, by December 31 of each year, the statewide association of county officials that provided the orientation training to submit to the appropriate county BOS clerk a certified report if the county treasurer attended the orientation training.
8. Specifies that the 10 hours of continuing education for a county treasurer or a chief deputy treasurer must be completed after the first year of a term of office, on appointment to a full term of office or after a subsequent reelection to office.
9. Removes the authorization for an education provider to include coursework from an accredited college or university.
10. Allows the continuing education to be completed through an online program.
11. Requires the county BOS to cover all reasonable costs for continuing education, rather than all costs and fees.
House Action Senate Action
GOV 2/5/25 DPA 7-0-0-0 RAGE 3/26/25 DPA 6-1-0
3rd Read 2/19/25 59-0-1
Prepared by Senate Research
March 27, 2025
JT/JRM/ci