AZ SB1074

Requires cities, towns, counties, and community college districts to post financial statements and audit reports on their official websites within seven business days of filing with the auditor general, and retain them for at least 60 months.

Mandates that within 90 days after completing an audit, the certified public accountant or auditor must present audit results and findings to the governing body in a regular meeting without using a consent agenda.

Prohibits state agencies, cities, towns, counties, and political subdivisions from requiring employees to engage in training that presents blame or judgment based on race, ethnicity, or sex, and prohibits using public monies for such training (exempts sexual harassment training).

Defines prohibited "blame or judgment" to include concepts such as attributing moral/intellectual superiority to one race or sex, holding individuals responsible for actions of others in their racial or ethnic group, or characterizing meritocracy as racist or sexist.

Requires the Department of Administration to submit an annual report by December 1 detailing state agency compliance with the training restrictions to the governor, legislature, and secretary of state.