Arizona § 34-612 Accounting standards; statutory applicability

Arizona Statutes

§ 34-612 — Accounting standards; statutory applicability

Arizona § 34-612

Title 34Arizona Revised Statutes

Ch. 6ARCHITECT SERVICES, ASSAYER SERVICES, CONSTRUCTION SERVICES, ENGINEER SERVICES, GEOLOGIST SERVICES, LANDSCAPE ARCHITECT SERVICES AND LAND SURVEYING SERVICES

Art. 1General Provisions

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Bluebook

Ariz. Rev. Stat. Ann. § 34-612 (2026).

Text

A.Any construction by a county pursuant to this chapter shall comply with the uniform accounting system prescribed for counties by the auditor general pursuant to section 41-1279.21. Any construction by a city or a town pursuant to this chapter shall comply with generally accepted accounting principles.

B.Any building, structure, addition or alteration may be constructed without complying with this chapter if the construction, including construction of buildings or structures on public or private property, is required as a condition of development of private property and is authorized by section 9-463.01 or 11-822. For the purposes of this subsection, building does not include police, fire, school, library or other public buildings.

C.Section 34-104, section 34-201, subsections A th

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A. Any construction by a county pursuant to this chapter shall comply with the uniform accounting system prescribed for counties by the auditor general pursuant to section 41-1279.21. Any construction by a city or a town pursuant to this chapter shall comply with generally accepted accounting principles.

B. Any building, structure, addition or alteration may be constructed without complying with this chapter if the construction, including construction of buildings or structures on public or private property, is required as a condition of development of private property and is authorized by section 9-463.01 or 11-822. For the purposes of this subsection, building does not include police, fire, school, library or other public buildings.

C. Section 34-104, section 34-201, subsections A through I, K and L and sections 34-202, 34-203, 34-221, 34-222, 34-223 and 34-224 do not apply to procurement by an agent of construction-manager-at-risk construction services, design-build construction services and job-order-contracting construction services.

D. Section 34-201, subsections J and M and sections 34-225 and 34-226 apply to procurement by an agent of construction-manager-at-risk construction services, design-build construction services and job-order-contracting construction services.