AZ HB2368

Expands auditor general authority to examine financial institutions' information, accounts, books, records, statements, reports, communications, and transactions related to state agencies and political subdivisions.

Financial institutions and enterprises must provide requested information to the auditor general or authorized representatives in the form and time prescribed by the auditor general.

Costs or fees associated with producing information requested by the auditor general shall be paid by the state agency, board, commission, department, institution, program, advisory council, committee, or political subdivision.

Financial institutions and enterprises are not liable to state agencies or political subdivisions for providing information to the auditor general pursuant to these provisions.

Maintains existing penalties of class 2 misdemeanor for officers or persons who knowingly fail, refuse, obstruct, or mislead the auditor general in execution of duties, with attorney general supervision of prosecutions.