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AZ SB1719

Bill

Status

Introduced

2/5/2026

Primary Sponsor

Shawnna Bolick

Click for details

Origin

Senate

Fifty-seventh Legislature - Second Regular Session (2026)

AI Summary

  • Requires nonprofit corporations receiving more than $250,000 in state assistance annually to file audited financial statements only for years ending in 0 and 5 (every five years), covering the previous five fiscal years
  • Changes the audit filing requirement from annual to a consolidated five-year filing cycle
  • Maintains the requirement that audits be prepared either in accordance with federal single audit regulations or generally accepted accounting principles by an independent certified public accountant
  • Preserves the requirement that all state contracts with nonprofits include provisions for financial and compliance audits
  • Applies to nonprofit corporations as defined under Arizona Revised Statutes section 10-3140

Legislative Description

Nonprofit corporations; audits

Last Action

Senate read second time

2/9/2026

Committee Referrals

Rules2/5/2026
Government Institutions2/5/2026

Full Bill Text

No bill text available