Arizona § 8-1186 Annual audit

Arizona Statutes

§ 8-1186 — Annual audit

Arizona § 8-1186

Title 8Arizona Revised Statutes

Ch. 13EARLY CHILDHOOD DEVELOPMENT AND HEALTH PROGRAMS

Art. 4Funding Sources and Administration

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Bluebook

Ariz. Rev. Stat. Ann. § 8-1186 (2026).

Text

(Caution: 1998 Prop. 105 applies)

A.The board shall cause an annual financial audit to be conducted of each of the board's funds, accounts and subaccounts by an independent certified public accountant within one hundred twenty days after the end of the fiscal year.

B.The board shall immediately file a certified copy of the audit with the auditor general. The auditor general may make such further audits and examinations as necessary and may take appropriate action relating to the audit or examination pursuant to title 41, chapter 7, article 10.1. If the auditor general takes no further action within thirty days after the audit is filed, the audit is considered to be sufficient.

C.The board shall pay negotiated and approved fees and costs of the certified public accountant and audit

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(Caution: 1998 Prop. 105 applies)

A. The board shall cause an annual financial audit to be conducted of each of the board's funds, accounts and subaccounts by an independent certified public accountant within one hundred twenty days after the end of the fiscal year.

B. The board shall immediately file a certified copy of the audit with the auditor general. The auditor general may make such further audits and examinations as necessary and may take appropriate action relating to the audit or examination pursuant to title 41, chapter 7, article 10.1. If the auditor general takes no further action within thirty days after the audit is filed, the audit is considered to be sufficient.

C. The board shall pay negotiated and approved fees and costs of the certified public accountant and auditor general under this section from the administrative costs account of the early childhood development and health fund established by section 8-1181.