AZ HB2128

Eliminates the Joint Legislative Audit Committee (JLAC) effective July 1, 2018, transferring its powers and duties to the President of the Senate and Speaker of the House of Representatives.

Changes JLAC meeting requirements from "at least quarterly" to "annually" and reduces oversight responsibilities while maintaining the auditor general appointment process.

Adds new definition of "political subdivision" to the auditor general statutes and renumbers existing definitions in section 41-1278.

Modifies performance audit requirements for transportation excise taxes, highway user revenues, joint technical education districts, and counties/cities/towns receiving state transportation funds.

Updates sunset review procedures by replacing references to JLAC with the President of the Senate and Speaker of the House for designating committee chairs and assigning agencies for performance review.