AZ SB1312

Amends fire district audit and financial review requirements in Arizona Revised Statutes sections 48-253, 48-805, 48-805.02, 48-807, 48-820, 48-821, and 48-822, and adds new section 48-823.

Allows fire districts to sell or dispose of surplus real property, facilities, or equipment with board approval, and permits districts to retain private legal counsel and certified public accountants for audits.

Modifies audit presentation requirements to allow auditors to present reports telephonically or via live electronic format during public board meetings, rather than requiring in-person presentations, and requires auditors to attest whether audits disclosed information contrary to district certifications.

Updates fire district merger and consolidation procedures to allow consolidations without elections when all governing body votes are unanimous and required taxpayer consent is obtained, and clarifies that merged/consolidated districts are new legal entities that dissolve the original districts by operation of law.

Establishes that merger or consolidation of fire districts shall not expand existing ambulance service certificate of necessity boundaries unless separately authorized under title 36, chapter 21.1, article 2.