Terms Used In Arizona Laws > Title 41 > Chapter 7 > Article 10.1 - Joint Legislative Audit Committee and Auditor General

• Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
• Committee: means the joint legislative audit committee. See Arizona Laws 41-1278
• Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
• Contract: A legal written agreement that becomes binding when signed.
• Ex officio: Literally, by virtue of one's office.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• 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
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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.
• Oversight: Committee review of the activities of a Federal agency or program.
• 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

• Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
• Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
• 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
• State agency: means all departments, agencies, boards, commissions, institutions and instrumentalities of this state. See Arizona Laws 41-1278
• Subpoena: A command to a witness to appear and give testimony.
• Writing: includes printing. See Arizona Laws 1-215