HB 2368
Initials JH Page 1 House Engrossed
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-seventh Legislature
First Regular Session
House: GOV DPA 4-0-3-0
HB 2368: auditor general; records; financial institutions
Sponsor: Representative Gress, LD 4
House Engrossed
Overview
Requires financial institutions and enterprises to provide specified information relating to
state agencies or political subdivisions to the Office of the Auditor General when requested
to do so.
History
The Office of the Auditor General (OAG) is a legislative agency responsible for auditing state
agencies, counties, universities, community college districts and school districts. The OAG
is currently organized into five operating divisions: the Accountability Services Division, the
Financial Audit Division, the Division of Financial Investigations, the Performance Audit
Division and the Division of School Audits. In addition to its auditing functions, the OAG
provides specific recommendations to improve Arizona's government agencies. The OAG
reports to the Joint Legislative Audit Committee which oversees all audit functions of the
Legislature (A.R.S. § 41-1278, et seq., OAG Website).
Provisions
1. Authorizes the OAG to have access to a financial institution's or enterprise's accounts,
books, records, statements, reports, communications, transactions and other information
relating to any entity of the state or its political subdivisions, provided the OAG notifies
the County Treasurer before accessing the information. (Sec. 1)
2. Requires a financial institution or enterprise to provide all information requested at the
time and in the form requested by the OAG. (Sec. 1)
3. Instructs an authorized representative of the financial institution or enterprise to certify
all information provided to the OAG. (Sec. 1)
4. Allocates all costs or fees associated with producing the requested information to the state
entity or political subdivision. (Sec. 1)
5. Exempts a financial institution or enterprise from liability to the state entity or political
subdivision for providing information requested by the OAG. (Sec. 1)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note