ARIZONA STATE SENATE
Phoenix, Arizona
auditor general;
special research requests
An emergency measure requiring the Office of the Auditor General (OAG) to perform special research requests at the request of the Joint Legislative Audit Committee.
The Joint Legislative Audit Committee (JLAC) is a twelve-member committee, consisting of six members from each chamber of the Legislature. JLAC oversees all legislative and agency audit functions. JLAC appoints the Auditor General and directs all sunset, performance, special and financial audits and investigations.
The OAG is responsible for providing independent financial, performance and compliance audits in support of legislative oversight and public accountability of funds administered by the state and certain local governments. In order to perform its audits, the OAG is authorized by statute to access agency correspondence, files and other records, bank accounts, criminal history record information, money and other property of any state agency.
Pursuant to statute, JLAC may direct the OAG to conduct a performance audit or a special performance audit of any agency. Individual legislators may not assign audits to the OAG; however, JLAC may consider the legislator’s request and direct the OAG to conduct an audit. Currently, statute does not authorize the OAG to research and analyze a specific issue or question that is not in conjunction with a performance audit, financial audit or special audit.
There is no known fiscal impact to the state general fund associated with this measure.
1. Requires the OAG to perform special research requests at the request of JLAC, to be overseen by JLAC.
2. Defines “Special Research Request” as research and analysis of issues or questions that are designated as a special research request by JLAC, but does not include a performance audit, financial audit, compliance audit, procedural review, special audit, investigation or evaluation required by law.
3. Requires the OAG to disclose information contained in the special research request working papers and audit files to the President of the Senate and the Speaker of the House of Representatives or their respective designees upon request, if JLAC approves the special research request.
4. Specifies that the information contained in the working papers and audit files are not a public record and is not subject to disclosure except to the Attorney General and any county attorney in connection with an investigation.
5. Prohibits further disclosure of the information obtained from the Auditor General.
6. Expands the authority to examine records to the Auditor General’s authorized representatives, in the performance of official duties.
7. Contains technical changes.
8. Becomes effective upon signature of the Governor.
Prepared by Senate Staff
February 5, 2002