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ARIZONA HOUSE OF REPRESENTATIVESFifty-seventh Legislature First Regular Session |
House: APPROP DP 11-7-0-0 |
HB 2957: local government; 2025-2026
Sponsor: Representative Livingston, LD 28
House Engrossed
Overview
Contains provisions relating to local government needed to implement the FY 2026 budget.
History
The Arizona Legislature adopts a budget for each fiscal year (FY) that contains general appropriations. Article IV, Section 20, Part 2 of the Constitution of Arizona requires the General Appropriations Act (feed bill) to contain only appropriations for the different state departments, state institutions, public schools and interest on public debt. Statutory changes necessary to reconcile the appropriations made in the feed bill and other changes are drafted into separate budget bills. These bills are prepared according to subject area.
Provisions
Auditor General Review of County Treasurers
1. Allows the Auditor General to perform procedural reviews of County Treasurer's offices. (Sec. 2)
2. Specifies the procedural reviews can include the Auditor General's Uniform System of Accounting for County Treasurers and administrative and accounting internal controls. (Sec. 2)
3. Instructs the Auditor General to provide a written report of the results of the procedural review and recommendations to the County Treasurer, Board of Supervisors and the Joint Legislative Audit Committee (JLAC). (Sec. 2)
4. Directs a County Treasurer subject to review to notify the Auditor General in writing whether they agree or disagree with the findings and whether they will implement the recommendations, implement modifications or refuse to implement the recommendations. (Sec. 2)
5. Instructs a County Treasurer, upon a request of the Auditor General, to submit to the Auditor General a written status report on correcting deficiencies and implementing recommendations within one year after receiving the results of the procedural review. (Sec. 2)
6. States the Auditor General must follow up and review the progress of the County Treasurer toward correcting deficiencies and implementing recommendations and report their findings to the Board of Supervisors and JLAC within one year. (Sec. 2)
7. Authorizes the Auditor General to review a County Treasurer's progress after the one-year period if deficiencies have not been corrected or recommendations have not been implemented. (Sec. 2)
8. Mandates a County Treasurer participate in any hearing scheduled during the review period by JLAC or any other Legislative committee designated by JLAC. (Sec. 2)
County Fiscal Obligations
9. Authorizes a county with a population of fewer than 250,000 persons according to the 2020 US Census to meet any county fiscal obligation from any source of county revenue in FY 2026, including monies of countywide special taxing jurisdictions for which the Board of Supervisors serve as the board of directors. (Sec. 3)
10. Clarifies that a county with a population of fewer than 250,000 persons cannot use more than $1,250,000 for purposes other than the purposes of the revenue source. (Sec. 3)
11. Instructs each county with a population of fewer than 250,000 persons, by October 1, 2025, to report to the director of the Joint Legislative Budget Committee:
a) Whether the county used a revenue source for purposes other than the purposes of the revenue source to meet a county fiscal obligation; and
b) If so, the specific revenue source and amount of revenues the county intends to use in FY 2026. (Sec. 3)
County Veterans Services
12. Authorizes county Board of Supervisors to establish, maintain and operate facilities that provide veterans' services. (Sec. 1)
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HB 2957
Initials JH Page 0 House Engrossed
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