HB2677 Summary

• Amends auditor general powers and duties by changing biennial financial audits to annual audits for state agencies subject to federal single audit requirements.

• Establishes a five-year cycle (instead of ten-year) for performance audits of county transportation excise tax revenues and Arizona highway user revenue fund compliance.

• Expands auditor general's authority to examine criminal history records and access employee information during audits, with information safeguards prescribed by the Department of Public Safety.

• Modifies the audit services revolving fund to accept reimbursements from counties conducting performance audits of transportation excise taxes and clarifies fund usage for special audits and federal fund audits.

• Removes a requirement for the auditor general to submit annual activity reports to the governor and committee; repeals section 41-1279.22 entirely.