SB 1323 Arizona Senate · 57th Legislature - First Regular Session

performance audits; auditor general

SB 1323 expands the Arizona Auditor General's authority to conduct performance audits, directly affecting state agencies, school districts, counties, and cities/towns receiving highway funds. Key provisions require annual financial audits of state agencies, mandatory performance audits of transportation excise tax spending by counties, and a new schoolwide audit team to track how much school district funding goes directly to classrooms. School districts must publicly post this classroom spending percentage on their websites and respond to audit findings within two years. The bill also mandates audits of counties and local governments using highway user revenues to ensure compliance with spending rules.

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Governor

Introduced Jan 30, 2025 Last action Mar 4, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version → Senate Engrossed Version · 7 edits · Feb 20, 2025

MODERATE

The bill was amended from its introduced version to the Senate Engrossed version, primarily adding new substantive sections to the Auditor General's duties and creating new subsections (B through E) that establish rules for hiring consultants, charging fees for audits, and reimbursement mechanisms for transportation excise tax studies. The text also includes formatting changes and page number updates typical of legislative markup.

Scope change

The bill's scope was expanded by adding new duties for the Auditor General, including the ability to hire consultants, charge fees for certain audits, and establish reimbursement procedures for transportation excise tax studies.

REQUIREMENT

Added new subsection B allowing the Auditor General to adopt rules and hire consultants for specific studies.

Added new subsection D requiring cooperation from transportation departments and county officials.

Added new paragraph 10 requiring annual review of per diem compensation and expense reimbursements for state employees.

Added new paragraph 11 allowing performance audits of agencies receiving taxpayer monies upon request.

FISCAL

Added new subsection C permitting the Auditor General to charge reasonable fees for audits and accounting services for political subdivisions.

Added new subsection E establishing reimbursement procedures for transportation excise tax studies.

TECHNICAL

Changed the reference title from 'performance audits; auditor general' to 'SB1323 - 571R - S Ver' and updated formatting throughout the document.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 20, 2025

Upper · Passed

PASSED

upper

Feb 20, 2025

Upper · Passed

upper

Feb 5, 2025

Upper · Passed

upper

1 primary · 1 co-sponsor