https://apps.azleg.gov/BillStatus/BillOverview/65990
If a jurisdiction does not file its financial audit with the Auditor General’s office on or before
the adoption of the subsequent year’s budget, a form as prescribed by the Auditor General’s office
must be submitted in the subsequent year’s budget indicating that the financial audit has not been
completed.
In addition, local jurisdictions are not currently required to post their financial audits on their website.

https://apps.azleg.gov/BillStatus/BillOverview/65933
The proposed legislation under HB2147 will reverse the improper application of a
court’s ruling and restore the proper treatment of joint pole usage agreements under
TPT. Without this clarification, secondary users of every utility pole in this state, and
ultimately the end customers of electric power, cable television and telecommunications
services, will be exposed to millions of dollars in added annual costs. 
 

https://apps.azleg.gov/BillStatus/BillOverview/67307
SB1117 creates a process to ensure a legal project exists before an expenditure occurs and adds the Adjacent Ways fund to the annual audit. School Districts would submit projects costing over $50,000 to the School Facilities Board (SFB) for validation. Oversight from SFB will curtail future abuses of the Adjacent Ways levy and bring transparency to taxpayers.