HB2957

THE CONTEXT: The Arizona Legislature adopts a budget for each fiscal year (FY) that contains general appropriations. Article IV, Section 20, Part 2 of the Constitution of Arizona requires the General Appropriations Act (feed bill) to contain only appropriations for the different state departments, state institutions, public schools and interest on public debt.

WHAT THE BILL DID: The final vetoed version would allow the Auditor General to perform procedural reviews of County Treasurer's offices, specifies the procedural reviews can include the Auditor General's Uniform System of Accounting for County Treasurers and administrative and accounting internal controls, and instruct the Auditor General to provide a written report of the results of the procedural review and recommendations to the County Treasurer, Board of Supervisors and the Joint Legislative Audit Committee (JLAC).

WHY IT MATTERED: The practical reason for this bill was to give Arizonans and public officials a defined option for local government under state law. It would allow the Auditor General to perform procedural reviews of County Treasurer's offices, and would also specifies the procedural reviews can include the Auditor General's Uniform System of Accounting for County Treasurers and administrative and accounting internal controls, rather than leave the current rule unchanged.