2023 Arizona Revised Statutes › Title 41 - State Government › § 41-1279.21 - Powers and duties of auditor general relating to counties, school districts and community colleges

41-1279.21.
Powers and duties of auditor general relating to counties,  school districts and community colleges
A. In addition to other powers and duties prescribed by law,  the auditor general shall:
1. Conduct or cause to be conducted annual financial statement audits of financial transactions and accounts kept by or for all counties. For a county that is required to comply with the federal single audit requirements,  audits shall include compliance audits of financial transactions and applicable accounts kept by or for the county. The audits shall be conducted in accordance with generally accepted governmental auditing standards and,  accordingly,  shall include tests of the accounting records and other auditing procedures as may be considered necessary under the circumstances. Each county shall provide financial information for inclusion in the annual audit that verifies that Arizona highway user revenue fund monies received by the county pursuant to title 28,  chapter 18,  article 2 and any other dedicated state transportation revenues received by the county are being used solely for the authorized transportation purposes.
2. Perform procedural reviews for school districts that are not required to comply with the federal single audit requirements at times determined by the auditor general. These reviews may include evaluation of administrative and accounting internal controls and reports on such reviews.
3. Conduct or cause to be conducted annual financial statement audits of financial transactions and accounts kept by or for community college districts. For a community college district that is required to comply with the federal single audit requirements,  audits shall include compliance audits of financial transactions and applicable accounts kept by or for the community college district. The audits shall be conducted in accordance with generally accepted governmental auditing standards and,  accordingly,  shall include tests of the accounting records and other auditing procedures as may be considered necessary under the circumstances.
4. Approve contracts for financial and compliance auditing services except if specific statutory authority is otherwise provided. The auditor general shall ensure that such contract audits are conducted in accordance with generally accepted governmental auditing standards and shall determine if such audits meet minimum audit standards prescribed by the auditor general. An audit shall not be accepted as meeting the requirements of this paragraph until it has been approved by the auditor general.
5. Order and enforce a correct and uniform system of accounting by county,  community college district and school district officers and instruct them in the proper mode of keeping accounts of their offices.
6. Require of county treasurers and custodians of county,  community college district or school district funds,  as often as the auditor general deems necessary,  a verified statement of their accounts.
7. Report to the committee and to the attorney general the refusal or neglect of any county,  community college district or school district officer to conform to rules and regulations of the auditor general's office.
8. Report to the committee and to the governor the result of the auditor general's examinations of county,  community college district and school district offices as often as required by public interest.
B. The auditor general may adopt rules providing for disapproving contracts,  and suspending or debarring any contractor providing financial and compliance auditing services to a school district based on applicable standards similar to those adopted by this state under section 41-2613.
C. Notwithstanding any other law,  the disapproval of a contract or the suspension or debarment may be appealed to the superior court pursuant to title 12,  chapter 7,  article 6.