SB 1650 — auditor general; duties; access

SenateHouse Engrossed Senate Bill auditor general;

access State of Arizona Senate Fifty-sixth Legislature First Regular Session CHAPTER 40 SENATE BILL 1650 AN ACT AMENDING SECTIONS 41-1278 AND 41-1279.02, ARIZONA REVISED STATUTES;

D.

The department of transportation, the board of supervisors of a county that has approved a county transportation excise tax as provided in section 42-6106 or 42-6107 and the governing bodies of counties, cities and towns receiving Arizona highway user revenue fund monies shall cooperate with and provide necessary information to the auditor general or the auditor general's consultant.

E.

The department of transportation shall reimburse the auditor general as follows, and the auditor general shall deposit the reimbursed monies in the audit services revolving fund:

1.

For the cost of conducting the studies or hiring a consultant to conduct the studies required by subsection A, paragraph 6, subdivisions (a) and (b) of this section, from monies collected pursuant to a county transportation excise tax levied pursuant to section 42-6106 or 42-6107.

2.

For the cost of conducting the studies or hiring a consultant pursuant to subsection A, paragraph 6, subdivision (c) and paragraph 7 of this section, from the Arizona highway user revenue fund.

It is the duty of any officer or employee of Any such agency or political subdivision, having such records under the officer's or employee's control, to permit SHALL ALLOW access -to 5and -examination S.B.of the records on the request of the auditor general or the auditor general's authorized representative.

1650 to and examination of the records on the request of the auditor general or the auditor general's authorized representative.

FOR THE PURPOSE OF COMPLYING WITH SUBSECTION A OF THIS SECTION, ALL OFFICERS OF ANY STATE AGENCY, BOARD, COMMISSION, DEPARTMENT, INSTITUTION, PROGRAM, ADVISORY COUNCIL OR COMMITTEE OR POLITICAL SUBDIVISION OF THIS STATE SHALL PROVIDE REASONABLE ANDSPACE NEEDED FACILITIES FOR AUDITOR GENERAL STAFF AND MAKE RECORDS AVAILABLE, IN THE FORM AND AT THE TIME PRESCRIBED.

D.- 5 - S.B.

1650 D.

Any officer or person who knowingly fails or refuses to permit such ALLOW access and examination PURSUANT TO THIS SECTION OR OTHERWISE OR KNOWINGLY OBSTRUCTS OR MISLEADS THE AUDITOR GENERAL IN THE EXECUTION OF THE AUDITOR GENERAL'S DUTIES is guilty of a class 2 misdemeanor.

-C. 6 - S.B.

1650 C.

(i)- The6 expenditure- limitationS.B. established for the reporting fiscal year by the economic estimates commission.

1650 (i) The expenditure limitation established for the reporting fiscal year by the economic estimates commission.

-(c) 7A -reconciliation S.B.of the total expenditures reported within the financial statements to the total expenditures reported within the expenditure limitation report.

1650 (c) A reconciliation of the total expenditures reported within the financial statements to the total expenditures reported within the expenditure limitation report.

(c)- A7 reconciliation- ofS.B. the total expenditures reported within the financial statements to the total expenditures reported within the expenditure limitation report.

1650 (c) A reconciliation of the total expenditures reported within the financial statements to the total expenditures reported within the expenditure limitation report.

The governing body of each political subdivision shall provide to the auditor general by July 31 each year the name of the chief fiscal -officer 8designated -by S.B.the governing body of the political subdivision to officially submit the current fiscal year's expenditure limitation report on behalf of the governing body.

1650 officer designated by the governing body of the political subdivision to officially submit the current fiscal year's expenditure limitation report on behalf of the governing body.

The attorney general- may8 file- aS.B. petition for special action in any court of competent jurisdiction to compel any political subdivision to comply with this section.

1650 general may file a petition for special action in any court of competent jurisdiction to compel any political subdivision to comply with this section.

-I. 9 - S.B.

1650 I.

2.- 9 - S.B.

1650 2.

-1. 10 - S.B.

1650 1.

These reviews may- include10 evaluation- ofS.B. administrative and accounting internal controls and reports on such reviews.

1650 may include evaluation of administrative and accounting internal controls and reports on such reviews.

-7. 11 - S.B.

1650 7.

Sec.- 11 - S.B.

1650 Sec.