AZ HB2957

Amends section 11-251 to add paragraph 69 authorizing county boards of supervisors to establish, maintain and operate facilities that provide veterans' services.

Amends section 41-1279.21 to add paragraph 9 requiring the auditor general to perform procedural reviews of county treasurers' offices, including evaluation of compliance with accounting systems and internal controls, with written findings and recommendations provided to the county treasurer, board of supervisors and legislative audit committee.

Requires county treasurers to notify the auditor general in writing whether they agree with review findings and will implement recommendations, and mandates follow-up reviews and status reports within one year of receiving results.

Allows counties with populations under 250,000 (2020 census) to use up to $1,250,000 from any county revenue source, including special taxing district funds, to meet county fiscal obligations in fiscal year 2025-2026, regardless of the original purpose of those revenues.

Requires counties with populations under 250,000 to report to the joint legislative budget committee by October 1, 2025 whether they used revenues for purposes other than originally designated and specify the amounts used.