The proposed bill, if enacted, would amend existing statutes related to local government in Arizona, specifically sections 11-251 and 41-1279.21 of the Arizona Revised Statutes. It introduces new provisions that allow the Auditor General to conduct procedural reviews of County Treasurer's offices, which would include evaluating compliance with accounting standards and internal controls. The Auditor General would be required to provide written reports of these reviews, including recommendations, to relevant county officials and the Joint Legislative Audit Committee (JLAC). Additionally, it mandates that County Treasurers notify the Auditor General regarding their agreement with the review findings and their plans for implementing recommendations, along with follow-up requirements for progress reporting.

Furthermore, the bill establishes new fiscal provisions for counties with populations under 250,000, allowing them to meet fiscal obligations from any source of county revenue for the fiscal year 2025-2026, while limiting the use of such funds to no more than $1,250,000 for purposes outside the designated revenue source. Counties would also be required to report to the Joint Legislative Budget Committee by October 1, 2025, on their use of revenue sources for fiscal obligations, detailing any deviations from intended purposes. These updates aim to enhance oversight and accountability in county financial management and operations.

Statutes affected:
Introduced Version: 11-251, 41-1279.21, 28-7091, 28-7095, 40-491, 36-831, 88-452, 11-812, 11-651, 13-2910, 11-653, 23-504, 11-291, 9-500.23, 11-251.12, 11-1005, 48-5901
House Engrossed Version: 11-251, 41-1279.21, 28-7091, 28-7095, 40-491, 36-831, 88-452, 11-812, 11-651, 13-2910, 11-653, 23-504, 11-291, 9-500.23, 11-251.12, 11-1005, 48-5901