Arizona Revised Statutes Title 11. Counties § 11-661. Posting of financial statements;  budget;  accepting audit results

A. The financial statements required to be filed with the auditor general pursuant to § 41-1279.07 must be posted in a prominent location on the official website of the county not later than seven business days after the date of filing the financial statements with the auditor general.  The financial statements must be retained and accessible in a prominent location on the official website for at least sixty months.  If the financial statements are not filed pursuant to § 41-1279.07, the form as prescribed by subsection B of this section shall be posted on the website of the county in place of the financial statements until the financial statements are filed.

B. If the financial statements for a county are not completed and filed as prescribed by § 41-1279.07 on or before the adoption of the county budget in the subsequent fiscal year, the board of supervisors must include a form, prescribed by the auditor general, in the published budget in the subsequent fiscal year pursuant to §§ 42-17103 and 42-17105 stating that the financial statements required to be filed with the auditor general pursuant to § 41-1279.07 are pending, the reasons for the delay and the estimated date of completion.

C. If the board of supervisors of a county is required to complete the form as prescribed by subsection B of this section, the board of supervisors shall send a copy of the form to the auditor general, the speaker of the house of representatives and the president of the senate.

D. Within ninety days after completing an audit pursuant to this section, the board of supervisors shall require the auditor who performed the audit to present the audit results and any findings to the board in a regular meeting without the use of a consent agenda, and the board shall demonstrate compliance with § 41-1494.