 |
ARIZONA STATE SENATE
Fifty-Seventh Legislature, Second Regular Session
appropriation; auditor general; 2028-2029
Purpose
Appropriates $2,385,900 from the state General Fund (state GF) in FY 2029 to the Auditor General (OAG) for county treasurer procedural reviews.
Background
The Joint Legslative Audit Committee (JLAC) must appoint the OAG and be approved by a concurrent resolution of the Legislature. The OAG must be a certified public accountant licensed to practice in Arizona and is subject to the standards and ethics of the accounting profession and regulated by the Arizona State Board of Accountancy (A.R.S. § 41-1279.01).
The OAG must perform procedural reviews of county treasurer's offices. The reviews may include evaluating compliance with the uniform system of accounting for county treasurers prescribed the OAG and administrative and accounting internal controls. The OAG must provide, in writing, the results of the procedural review and recommendations to the county treasurer, county board of supervisors and JLAC (A.R.S. § 41-1279.21).
H.B. 2352 appropriates $2,385,900 from the state GF in FY 2029 to the OAG.
Provisions
1. Appropriates $2,385,900 from the state GF in FY 2029 to the OAG for county treasurer procedural reviews.
2. Declares it is the Legislature's intent that the funding be considered ongoing.
3. Becomes effective on the general effective date.
House Action
GOV 1/28/26 DP 4-3-0-0
APPROP 2/11/26 DP 11-7-0-0
3rd Read 2/25/26 31-23-6
Prepared by Senate Research
March 12, 2026
LMM/ci