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Current as of March 08, 2022 | Updated by FindLaw Staff
A. The auditor general or the auditor general's authorized representatives, in the performance of official duties, shall have access to, and authority to examine, any and all books, accounts, reports, vouchers, correspondence files and other records, bank accounts, criminal history record information as defined in § 41-1701, money and other property of any state agency, board, commission, department, institution, program, advisory council or committee or political subdivision of this state, whether created by the constitution or otherwise, or such documents and property of a contractor relating to a contract with this state pursuant to the provisions of § 35-214. It is the duty of any officer or employee of any such agency or political subdivision, having such records under the officer's or employee's control, to permit access to and examination of the records on the request of the auditor general or the auditor general's authorized representative.
B. For the purpose of complying with § 41-1279.03, subsection A, paragraphs 4 and 9, the auditor general or the auditor general's authorized representative, in the performance of official duties, may attend executive sessions of the governing body of any state agency or school district in this state.
C. For the purpose of auditing the department of revenue, the auditor general and the auditor general's authorized representatives have access to state tax returns, except that a report of the auditor general shall not violate the confidentiality of state tax laws.
D. Any officer or person who knowingly fails or refuses to permit such access and examination is guilty of a class 2 misdemeanor.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 41. State Government § 41-1279.04. Authority to examine records; violation; classification - last updated March 08, 2022 | https://codes.findlaw.com/az/title-41-state-government/az-rev-st-sect-41-1279-04/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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