ARIZONA STATE SENATE
Phoenix, Arizona
auditor general;
flood control districts
Expands the powers and duties of the Auditor General to include conducting performance and/or financial audits of county flood control districts.
The Office of the Auditor General (OAG) is responsible for conducting annual financial and compliance audits, special financial audits, performance and sunset audits. The OAG is also responsible for developing uniform accounting systems for counties, community college districts, school districts, and charter schools and a uniform expenditure reporting system for political subdivisions subject to constitutional expenditure limitation. The OAG is composed of three operating divisions: financial audit, performance audit and accounting services.
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.
According to the OAG, the office is unable to conduct audits of county flood control districts in addition to their active audit schedule with their current resources. However, JLAC is charged with the responsibility of prioritizing the audit schedule and may take into consideration the OAG’s resources in doing so.
1. Requires the OAG to conduct or cause to be conducted a performance and/or financial audit of a county flood control district at the request of JLAC.
2. Provides for a general effective date.
RGO 3/22/02 DP 8-0-0
3rd Read 4/2/02 52-3-5
Prepared b Senate Staff
April 10, 2002