The Office of the Auditor General serves as an independent source of impartial information concerning state and local governmental entities and provides specific recommendations to improve the operations of those entities. To fulfill its statutory duties, the office must:
- ascertain whether public entities are making wise use of their resources - public money, personnel, property, equipment, and space;
- determine whether public entities are complying with applicable laws, regulations, and governmental accounting and financial and reporting standards;
- define standards and establish procedures for accounting and budgeting, as the Legislature requires; and
- provide technical assistance to state and local governmental entities.
The Joint Legislative Audit Committee, which oversees all audit functions of the Arizona Legislature, provides direction for the Auditor General's Office. Subject to approval by a majority vote of both legislative houses, the committee also appoints the Auditor General for a five-year renewable term.
The Auditor General is assisted in fulfilling office responsibilities by a deputy and nearly 200 employees organized into four operating divisions: Financial Audit, Performance Audit, Accounting Services, and School Audits. These divisions are supported by a general counsel and administrative, information technology services, and quality control groups.
The office has audit responsibility for state agencies, counties, universities, community college districts, and school districts. The office also completes highly specific research and investigative projects in response to legislative requests.