Assigned to RAGE FOR COMMITTEE
ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
FACT SHEET FOR H.B. 2368
auditor general; records; financial institutions
Purpose
Expands the authority of the Office of the Auditor General (OAG) to have access to and
examine certain records.
Background
The OAG is charged with several powers and duties, including: 1) preparing an audit plan
for approval by the Joint Legislative Audit Committee (JLAC); 2) conducting audits relating to
the finances and performance of state agencies, government functions and school districts;
3) performing special research requests, special audits and investigations of state agencies as
requested by JLAC; 4) reporting the results of each audit, investigation or review to JLAC; and
5) establishing a uniform expenditure reporting system for political subdivisions (A.R.S.
§ 41-1279.03).
The OAG must have access to employees and the authority to examine any and all books,
accounts, reports, vouchers, correspondence files and other records, bank accounts, criminal
history record information, monies and other property of state agencies, boards, commissions,
departments, institutions, programs, advisory councils or committees (state entities) or political
subdivisions of Arizona, whether created by the constitution or otherwise, or such documents and
property of a contractor relating to a contract with Arizona (A.R.S. § 41-1279.04).
There is no anticipated fiscal impact to the state General Fund associated with this
legislation.
Provisions
1. Authorizes the OAG or the OAG's authorized representatives, in the performance of official
duties, to have access to financial institutions' or enterprises' information, accounts, books,
records, statements, reports, communications, transactions or any other information relating to
any state entities or political subdivision of Arizona, whether created by the Arizona
Constitution or otherwise.
2. Requires the financial institution or enterprise to provide all information requested by the OAG
or the OAG's authorized representatives in the form and at the time prescribed by the OAG.
3. Requires an authorized representative of the financial institution or enterprise to certify all
information provided to the OAG or the OAG's authorized representatives.
4. Requires costs or fees associated with producing the information requested by the OAG or the
OAG's authorized representatives to be paid by the state entity or political subdivision. FACT SHEET
H.B. 2368
Page 2
5. States that a financial institution or enterprise is not liable to the state entity or political
subdivision for providing to the OAG or the OAG's authorized representative information
requested.
6. Makes technical and conforming changes.
7. Becomes effective on the general effective date.
House Action
GOV 2/5/25 DPA 4-0-3-0
3
rd
Read 2/18/25 60-0-0
Prepared by Senate Research
March 3, 2025
JT/JRM/ci