House of Representatives

HB 2411

auditor general; flood control districts

Sponsors: Representatives Leff, Weiers: Blendu, Farnsworth, et al

 

DPA

Committee on Retirement and Government Operations

DPA

Caucus and COW

X

Third Read

 

 

As Passed the House

 

HB 2411 authorizes the Office of the Auditor General (OAG) to conduct or cause to be conducted performance and/or financial audits of county flood control districts at the request of the Joint Legislative Audit Committee (JLAC) or a member of JLAC.

 

Current Status

HB 2411 was amended in the Retirement and Government Operations Committee (RGO) to strike the allowance that a member of JLAC may request an audit of county flood control districts. The RGO amendment was adopted in the Committee of the Whole.

 

History

The OAG is responsible for conducting annual financial and compliance audits, which monitor state agency productivity and performance. The OAG also develops uniform accounting systems for counties, community college districts, school districts and charter schools and helps state agencies to improve and oversee their operations. The OAG is under the direction of JLAC and is divided into three divisions. The OAG’s three divisions are Financial Audit, Performance Audit and Accounting Services with support services from Professional Practice and Information Technology Services and Administration.

 

The OAG has a separate list of powers and duties relating to counties, school districts and community colleges in ARS §41-1279.21.

 

Flood control districts are established in ARS §48-3602 and their purpose is to regulate and maintain floodplains with monies earned from taxes, donations, exchanges and investments. The floodplains are areas connected to channels of watercourses where drainage is or could be restricted by man-made structures.

 

Provisions

·          Authorizes the Office of the Auditor General (OAG) to conduct or cause to be conducted performance and/or financial audits of county flood control districts at the request of the Joint Legislative Audit Committee (JLAC).

 

 
 
Amendments

HB 2411 was amended in the Retirement and Government Operations Committee as follows:

§         Strikes the allowance that a member of JLAC may request a county flood control district be audited and clarifies that the auditor general shall conduct or cause to be conducted audits of county flood control districts.

The RGO amendment was adopted in the Committee of the Whole.

 

 

 

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45th Legislature                       

Second Regular Session            2          April 1, 2002

 

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