In this article, unless the context otherwise requires:

Terms Used In Arizona Laws 41-1278

  • Committee: means the joint legislative audit committee. See Arizona Laws 41-1278
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Investigation: means an inquiry into specified acts or allegations of impropriety, malfeasance or nonfeasance in the obligation, expenditure, receipt or use of public monies or into specified financial transactions or practices that may involve such impropriety, malfeasance or nonfeasance. See Arizona Laws 41-1278
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Performance audit: means an audit that determines with regard to the purpose, functions and duties of the audited agency one or more of the following:

    (a) Whether the audited agency is managing or using its resources, including public monies of this state, personnel, property, equipment and space, in an economical and efficient manner. See Arizona Laws 41-1278

  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Special audit: means an audit of limited scope. See Arizona Laws 41-1278
  • Special research request: means research and analysis of issues or questions that are designated as a special research request by the committee, but does not include a performance audit, financial audit, compliance audit, procedural review, special audit, investigation or evaluation required by law. See Arizona Laws 41-1278

1. "Committee" means the joint legislative audit committee.

2. "Investigation" means an inquiry into specified acts or allegations of impropriety, malfeasance or nonfeasance in the obligation, expenditure, receipt or use of public monies or into specified financial transactions or practices that may involve such impropriety, malfeasance or nonfeasance.

3. "Performance audit" means an audit that determines with regard to the purpose, functions and duties of the audited agency one or more of the following:

(a) Whether the audited agency is managing or using its resources, including public monies of this state, personnel, property, equipment and space, in an economical and efficient manner.

(b) Causes of inefficiencies or uneconomical practices, including inadequacies in management information systems, internal and administrative procedures, organizational structure, use of resources, allocation of personnel, purchasing policies and equipment.

(c) Whether the desired results are being achieved.

(d) Whether objectives established by the legislature or other authorizing body are being met.

4. "Special audit" means an audit of limited scope.

5. "Special research request" means research and analysis of issues or questions that are designated as a special research request by the committee, but does not include a performance audit, financial audit, compliance audit, procedural review, special audit, investigation or evaluation required by law.

6. "State agency" means all departments, agencies, boards, commissions, institutions and instrumentalities of this state.