The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
In this article, unless the context otherwise requires:
1. "Committee" means the joint legislative audit committee.
2. "Investigation" means an inquiry into specified acts or allegations of impropriety, malfeasance or nonfeasance in the obligation, expenditure, receipt or use of public monies or into specified financial transactions or practices that may involve such impropriety, malfeasance or nonfeasance.
3. "Performance audit" means an audit that determines with regard to the purpose, functions and duties of the audited agency one or more of the following:
(a) Whether the audited agency is managing or using its resources, including public monies of this state, personnel, property, equipment and space, in an economical and efficient manner.
(b) Causes of inefficiencies or uneconomical practices, including inadequacies in management information systems, internal and administrative procedures, organizational structure, use of resources, allocation of personnel, purchasing policies and equipment.
(c) Whether the desired results are being achieved.
(d) Whether objectives established by the legislature or other authorizing body are being met.
4. "Special audit" means an audit of limited scope.
5. "Special research request" means research and analysis of issues or questions that are designated as a special research request by the committee, but does not include a performance audit, financial audit, compliance audit, procedural review, special audit, investigation or evaluation required by law.
6. "State agency" means all departments, agencies, boards, commissions, institutions and instrumentalities of this state.