<?xml version="1.0"?>
<feed xmlns="http://www.w3.org/2005/Atom" xml:lang="en">
	<id>https://arizonacitizenvoice.com/api.php?action=feedcontributions&amp;feedformat=atom&amp;user=Kelly+Arbogast</id>
	<title>Corrective Action Plan AZ - User contributions [en]</title>
	<link rel="self" type="application/atom+xml" href="https://arizonacitizenvoice.com/api.php?action=feedcontributions&amp;feedformat=atom&amp;user=Kelly+Arbogast"/>
	<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php/Special:Contributions/Kelly_Arbogast"/>
	<updated>2026-08-26T05:32:04Z</updated>
	<subtitle>User contributions</subtitle>
	<generator>MediaWiki 1.46.0</generator>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1756</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1756"/>
		<updated>2026-08-24T20:38:34Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;&amp;lt;nowiki&amp;gt;[[Media:filename.pdf|Linked Text]]&amp;lt;/nowiki&amp;gt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
This is a sample [[Media:W2-form.pdf|W2 Form download]] (PDFs open in a new window.)&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
&#039;&#039;&#039;[[Media:filename.xlsx|Linked Text&amp;lt;nowiki&amp;gt;]]&amp;lt;/nowiki&amp;gt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
This is a sample [[Media:Sample-spreadsheet.xlsx|spreadsheet download]], it triggers the &#039;download file&#039; dialog.&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1755</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1755"/>
		<updated>2026-08-24T20:35:01Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;&amp;lt;nowiki&amp;gt;[[Media:filename.pdf|Linked Text]]&amp;lt;/nowiki&amp;gt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
This is a [[Media:W2-form.pdf|W2 Form download]] (It opens in a new window.)&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
&#039;&#039;&#039;[[Media:filename.xlsx|Linked Text&amp;lt;nowiki&amp;gt;]]&amp;lt;/nowiki&amp;gt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
This is a [[Media:Sample-spreadsheet.xlsx|sample spreadsheet download]]. It triggers a download file dialog.&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1754</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1754"/>
		<updated>2026-08-24T20:32:55Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;&amp;lt;nowiki&amp;gt;[[Media:filename.pdf|Linked Text]]&amp;lt;/nowiki&amp;gt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
This is a [[Media:W2-form.pdf|W2 Form download]] (It opens in a new window.)&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
&#039;&#039;&#039;[[Media:filename.xlsx|Linked Text&amp;lt;nowiki&amp;gt;]]&amp;lt;/nowiki&amp;gt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
Here you can [[Media:Sample-spreadsheet.xlsx|download a sample spreadsheet]].&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1753</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1753"/>
		<updated>2026-08-24T20:31:40Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;&amp;lt;nowiki&amp;gt;[[Media:filename.pdf|Linked Text]]&amp;lt;/nowiki&amp;gt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
[[Media:W2-form.pdf|W2 Form download (Opens in a new window!)]]&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
&#039;&#039;&#039;[[Media:filename.xlsx|Linked Text&amp;lt;nowiki&amp;gt;]]&amp;lt;/nowiki&amp;gt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
Here you can [[Media:Sample-spreadsheet.xlsx|download a sample spreadsheet]].&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1752</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1752"/>
		<updated>2026-08-24T20:30:35Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[&#039;&#039;&#039;Media:filename.pdf&#039;&#039;&#039;|&#039;&#039;&#039;Linked Text&#039;&#039;&#039;]&lt;br /&gt;
&lt;br /&gt;
[[Media:W2-form.pdf|W2 Form download (Opens in a new window!)]]&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
[[&#039;&#039;&#039;Media:filename.xlsx&#039;&#039;&#039;|&#039;&#039;&#039;Linked Text&#039;&#039;&#039;&amp;lt;nowiki&amp;gt;]]&amp;lt;/nowiki&amp;gt;&lt;br /&gt;
&lt;br /&gt;
Here you can [[Media:Sample-spreadsheet.xlsx|download a sample spreadsheet]].&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1751</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1751"/>
		<updated>2026-08-24T20:28:20Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
&amp;lt;nowiki&amp;gt;[[Media:filename.pdf]]&amp;lt;/nowiki&amp;gt;&lt;br /&gt;
&lt;br /&gt;
[[Media: W2-form.pdf|W2 Form download (Opens in a new window!)]]&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
&amp;lt;nowiki&amp;gt;[[Media:filename.xlsx]]&amp;lt;/nowiki&amp;gt;&lt;br /&gt;
&lt;br /&gt;
Here you can [[Media:Sample-spreadsheet.xlsx|download a sample spreadsheet]].&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1750</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1750"/>
		<updated>2026-08-24T20:27:49Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
&amp;lt;code&amp;gt;[[Media:filename.pdf]]&amp;lt;/code&amp;gt;&lt;br /&gt;
&lt;br /&gt;
[[Media: W2-form.pdf|W2 Form download (Opens in a new window!)]]&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
&amp;lt;code&amp;gt;[[Media:filename.xlsx]]&amp;lt;/code&amp;gt;&lt;br /&gt;
&lt;br /&gt;
Here you can [[Media:Sample-spreadsheet.xlsx|download a sample spreadsheet]].&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1749</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1749"/>
		<updated>2026-08-24T20:24:53Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[Media: W2-form.pdf|W2 Form download (Opens in a new window!)]]&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
&lt;br /&gt;
Here you can [[Media:Sample-spreadsheet.xlsx|download a sample spreadsheet]].&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1748</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1748"/>
		<updated>2026-08-24T20:23:10Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[Media: W2-form.pdf|W2 Form (Opens in a new window!)]]&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
&lt;br /&gt;
[[Media:Sample-spreadsheet.xlsx|Download this sample spreadsheet!]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1747</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1747"/>
		<updated>2026-08-24T20:22:09Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[Media: W2-form.pdf|thumb]]&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
&lt;br /&gt;
[[Media:Sample-spreadsheet.xlsx|Download this sample spreadsheet!]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1746</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1746"/>
		<updated>2026-08-24T20:21:18Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[Media: W2-form.pdf]]&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
[[Media:Sample-spreadsheet.xlsx|test]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1745</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1745"/>
		<updated>2026-08-24T20:20:59Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[Media: W2-form.pdf]]&lt;br /&gt;
&lt;br /&gt;
=== XLSX ===&lt;br /&gt;
[[Media:Sample-spreadsheet.xlsx|thumb]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=File:Sample-spreadsheet.xlsx&amp;diff=1744</id>
		<title>File:Sample-spreadsheet.xlsx</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=File:Sample-spreadsheet.xlsx&amp;diff=1744"/>
		<updated>2026-08-24T20:20:23Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;sample&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1743</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1743"/>
		<updated>2026-08-24T20:11:24Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[Media: W2-form.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1742</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1742"/>
		<updated>2026-08-24T20:11:08Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: /* PDF */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[Media: W2-FORM.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1741</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1741"/>
		<updated>2026-08-24T20:10:41Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[Media: w2-form.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1740</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1740"/>
		<updated>2026-08-24T20:10:28Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[media: w2-form.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1739</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1739"/>
		<updated>2026-08-24T20:09:52Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[file: w2-form.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1738</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1738"/>
		<updated>2026-08-24T20:09:16Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[file:w2-form.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1737</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1737"/>
		<updated>2026-08-24T20:08:59Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
[[media:w2-form.pdf]]&lt;br /&gt;
&lt;br /&gt;
[[file:w2-form.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1736</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1736"/>
		<updated>2026-08-24T20:08:05Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
[[media:w2-form.pdf]]&lt;br /&gt;
[[file:w2-form.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1735</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1735"/>
		<updated>2026-08-24T20:04:18Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
[[media:w2-form.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1734</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1734"/>
		<updated>2026-08-24T20:03:54Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
[[media:w2.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=File:W2-form.pdf&amp;diff=1733</id>
		<title>File:W2-form.pdf</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=File:W2-form.pdf&amp;diff=1733"/>
		<updated>2026-08-24T20:02:08Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1732</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1732"/>
		<updated>2026-08-24T19:55:35Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=MediaWiki:Common.js&amp;diff=1731</id>
		<title>MediaWiki:Common.js</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=MediaWiki:Common.js&amp;diff=1731"/>
		<updated>2026-08-24T19:53:02Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: Created page with &amp;quot;/* Any JavaScript here will be loaded for all users on every page load. */ $(document).ready(function() {     $(&amp;#039;a[href$=&amp;quot;.pdf&amp;quot;]&amp;#039;).attr(&amp;#039;target&amp;#039;, &amp;#039;_blank&amp;#039;); });&amp;quot;&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;/* Any JavaScript here will be loaded for all users on every page load. */&lt;br /&gt;
$(document).ready(function() {&lt;br /&gt;
    $(&#039;a[href$=&amp;quot;.pdf&amp;quot;]&#039;).attr(&#039;target&#039;, &#039;_blank&#039;);&lt;br /&gt;
});&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1730</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1730"/>
		<updated>2026-08-24T19:49:16Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[Media:sample.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1729</id>
		<title>Demo-page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Demo-page&amp;diff=1729"/>
		<updated>2026-08-24T19:43:03Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;=== Link to In-Page Headings ===&lt;br /&gt;
[[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.07|This is linked to Principle #1, section 1.07]]&lt;br /&gt;
&lt;br /&gt;
[[Principle 11 - Design General Control Activities over Information#11.15|This is linked to Principle #11, section 11.15]]&lt;br /&gt;
&lt;br /&gt;
=== Colored Text ===&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#009999&amp;quot;&amp;gt; This sentence has a cyan-colored text...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;background:#00FF00&amp;quot;&amp;gt; This sentence has a lime-colored background...&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
&amp;lt;span style=&amp;quot;color:#FFFFFF; background:#FF69B4&amp;quot;&amp;gt; This sentence has white-colored text and a Hot Pink-colored background....&amp;lt;/span&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== PDF ===&lt;br /&gt;
&lt;br /&gt;
[[File:sample.pdf]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1316</id>
		<title>Main Page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1316"/>
		<updated>2026-08-20T05:41:17Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;__FORCETOC__&lt;br /&gt;
&lt;br /&gt;
=== Vision ===&lt;br /&gt;
Arizona citizens can readily find how to submits their concerns to their County Officials for resolution. &lt;br /&gt;
=== Purpose ===&lt;br /&gt;
The purpose of this website is to inform the Arizona citizens of governance gaps at the county level and ask for your support to resolve these weaknesses with changes to the [https://www.azleg.gov/ARStitle/ Arizona Revised Statutes (A.R.S.).]&lt;br /&gt;
&lt;br /&gt;
=== Objective ===&lt;br /&gt;
Present a bill to the Arizona Legislature that will change the A.R.S. by December 2026. Create a new statute or revise an old statute to hold Arizona counties accountable to a process that allows citizens to file complaints, which will be addressed or resolved by a Compliance Review and Corrective Action Framework. This bill promotes transparency, accountability, consistency, and continuous improvement while strengthening public confidence in local/county/state government. &lt;br /&gt;
&lt;br /&gt;
=== We need You ===&lt;br /&gt;
add content&lt;br /&gt;
&lt;br /&gt;
=== Methodology (move) ===&lt;br /&gt;
An outline of the steps taken and to be taken to obtain Legislative support to change the A.R.S. are as follows: &lt;br /&gt;
&lt;br /&gt;
# [[Observations of Poor Governance]]&lt;br /&gt;
# [[Comparison of Observations to a Standard]]&lt;br /&gt;
# [[Identification of Deviations from the Standard]]&lt;br /&gt;
# [[Develop a Case for Action from the Deviations]]&lt;br /&gt;
# [[Propose a Bill for Consideration by the Arizona Legislature]]&lt;br /&gt;
&lt;br /&gt;
=== About Me ===&lt;br /&gt;
This project was created by [[Author Bio|Jamie Weinhauer Martin]], a retired Corrective Action Plan (CAP) professional with extensive experience investigating performance anomalies and driving systemic improvement in regulated industries. After observing recurring governance gaps in Maricopa County, Jamie applied the same disciplined CAP approach used in the private sector to public administration.&#039;&#039;&#039;&amp;gt;third person&amp;lt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
I began this journey with somewhat of a partisan perspective. I didn&#039;t seek to change election outcomes. I wanted to know what actions Maricopa County (MC) had taken to address the numerous election-related anomalies reported in 2020, 2022, 2024 and 2025 elections. This is consistent with my CAP experience. My focus shifted towards the lack of an effective method to file complaints with Maricopa County. My scope grew to all Arizona counties when my peers in other Arizona counties echoed by concerns about the less than adequate responsiveness to citizen&#039;s concerns. &#039;&#039;&#039;&amp;gt;first person&amp;lt;&#039;&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
This became a bipartisan issue when I realized the tendency for counties to stonewall it citizens is widespread and most complaints do not have partisan origins. I am seeking bipartisan support for this bill for the benefit of all Arizona citizens. Citizens only have a voice if the County gives thoughtful consideration to their concerns. &lt;br /&gt;
&lt;br /&gt;
=== About Us ===&lt;br /&gt;
In November 2025, Neil Thibodaux joined my earlier efforts to determine how MC was going to prevent recurrence of these repetitive election-related anomalies. He had extensive experience with CAP, but in a different industry than my experience. Our belief in CAP united us in the pursuit of improvements. Neil also had experience with organizational effectiveness reviews, which was helpful when my emphasis shifted from addressing election-related anomalies to addressing an even bigger problem with MC governance gaps. He had been trained in using the [https://www.nri.eu.com/NRI1.pdf Management Oversight and Risk Tree] analysis process to find the organizational causes to significant events, with emphasis on preventing a recurrence of the same and similar events. &lt;br /&gt;
&lt;br /&gt;
We would like to bring other volunteers into this initiative. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you think you can help. We need to people to perform research, review content, and maintain this website. After reading this website, you may see a need we haven&#039;t even thought about. Please consider joining our team.  &lt;br /&gt;
&lt;br /&gt;
=== About CAPAZ ===&lt;br /&gt;
&#039;&#039;&#039;Corrective Action Plan Arizona&#039;&#039;&#039; (CAPAZ) is an independent citizen-base, public-interest project that applies proven CAP methodology. This is a volunteer effort. We do not receive funds from any outside entity. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you like what you see and want to join this team for positive change.&lt;br /&gt;
&lt;br /&gt;
CAP is not new to government, considering the following:&lt;br /&gt;
&lt;br /&gt;
* US Government Departments and Agencies routinely require some nongovernmental companies to implement CAP, which is then used by the government as an oversight tool&lt;br /&gt;
* US Government requires government entities to implement CAP if receiving entity receives funds in accordance with [https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-F/subject-group-ECFRc3bd6ae97de5a40/section-200.511 2 CFR 200.511 (c),] which is illustrated the [https://gao.az.gov/sites/default/files/2024-07/CAP%20guidance.pdf Arizona Government Accounting Office&#039;s CAP].&lt;br /&gt;
* US Government Accountability Office&#039;s [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in the Federal Government] has requirements for federal executive branch agencies to establish a process that management must implement to properly assess and improve internal control, which includes CAP-like attributes in [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17 - Evaluate Issues and Remediate Deficiencies.]&lt;br /&gt;
&lt;br /&gt;
=== About You ===&lt;br /&gt;
Your voice is important. Abraham Lincoln made these remarks in this Gettysburg Address:&amp;lt;blockquote&amp;gt;&#039;&#039;&amp;quot;...that this nation, under God, shall have a new birth of freedom—and that government of the people, by the people, for the people, shall not perish from the earth.&amp;quot;&#039;&#039;&amp;lt;/blockquote&amp;gt;You may be able to help me with a case for action. I need justification to gain legislative support for a new Arizona law that will establish a process to review citizen complaints for governance gaps and implement corrective actions when appropriate. The problem becomes more significant with more examples.  How can you help? &amp;lt;blockquote&amp;gt;Send me details about a frustrating encounter with your county government. With your consent, I would use your unpleasant experience as data in support of a case for action. Your help will be needed to ensure your governance gap is a deviation from a standard. If you dive into this website, you will gain knowledge of the standards for good governance. ￼ &amp;lt;/blockquote&amp;gt;&lt;br /&gt;
You can help keep this idea in front of your Arizona Senator and Representatives. How can you help?&amp;lt;blockquote&amp;gt;&lt;br /&gt;
Following the November 2026 election, send your Senator and Representatives a message. Tell them you want to hold County government accountable to its Citizens. Ask them to support the proposed Bill.&amp;lt;/blockquote&amp;gt;The effort to get the bill approved by the Legislature and signed by the governor is being delayed until after the November 2026 election to allow you to vote for the candidates that you feel will support this effort. The delay will give us some time to draft the bill. The sense of urgency begins after the elections because the Legislature begins their annual review of Legislative initiatives in January 2027.&lt;br /&gt;
&lt;br /&gt;
=== Our Video ===&lt;br /&gt;
{{#ev:youtube|rNILRNN4phE|alignment=center}}&lt;br /&gt;
&lt;br /&gt;
=== Our Prayer ===&lt;br /&gt;
I hope you can join me in an effort to find the right words, said at the right time, to allow others to see how the proposed bill serves citizens and government. It is a desire to promote positive outcomes from a freedom to exchange ideas.&amp;lt;blockquote&amp;gt;&#039;&#039;Lord, we believe the County leaders and employees can be fair and just if guided towards a process that seeks to understand before judgments are made. We have felt injustice from County and believe others have had similar experiences.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We are trying to be faithful to your desire for each of us to love you and love our neighbors.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We seek a process that facilitates cooperation between the State, Counties and their citizens.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;Please grant us the knowledge and wisdom to advance this idea with faith and humbleness. Lord, please let us choose the right words for each opportunity to share our vision with others. We pray that our goal serves you. Amen.&#039;&#039;&amp;lt;/blockquote&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== Our Disclaimer ===&lt;br /&gt;
The contributors to this site believe it is the Arizona County processes that are broken, not the County employees. This website assesses County performance as a public stakeholder with a vested interest in county governance. &lt;br /&gt;
&lt;br /&gt;
Our assessment was impeded by a lack of transparency. Maricopa claims they are under no obligation to create documents unless specified as a requirement within the Arizona Revised Statutes according to a Maricopa County&#039;s legal team&#039;s Defense Brief in a court case with me, Jamie Weinhauer Martin, as the Plaintiff. I had claimed the county had not fulfilled my Public Records Request. &lt;br /&gt;
&lt;br /&gt;
This assessment relies on information collected during my interfaces with MC officials and employees. I have also had to rely on information in the public domain. This type of information was less than ideal for assessment purposes, but it was all that was available given that Maricopa County did not create the documents needed for a more accurate assessment. Therefore, this assessment has relied on the quantity of information, not the quality of information. &lt;br /&gt;
 None of the findings of this report are of sufficient detail to identify misconduct or fraud. In fact, we believe all of MC employees are doing their best to adhere to the expectations of an organization with deficient governance practices. &lt;br /&gt;
We identified numerous examples of poor governance during our assessment. In fact, there were too many to fix at one time; it would be too disruptive to County services to attempt such a lofty goal. Instead, good governance would prioritize governance problems and implement improvements within the budgetary constraints. &lt;br /&gt;
&lt;br /&gt;
In our opinion, the fundament governance gap is a lack of responsiveness to citizen complaints about poor governance. We have been unable to identify a publicly accessible county process that 1) receives and tracks citizen complaints, 2) performs a compliance review to determine the significance of the problem, 3) assigns responsibility to an individual when a deficiency must be resolved, 4) investigates the issue, 5) creates corrective actions based on the cause of the problem, and 6) monitors the implementation and effectiveness of corrective actions. Process steps 1, 2 and 3 are the &#039;&#039;&#039;&#039;&#039;Complaint Process&#039;&#039;&#039;&#039;&#039; and steps 4, 5 and 6 are the &#039;&#039;&#039;&#039;&#039;Corrective Action Process&#039;&#039;&#039;&#039;&#039;. If implemented together, public trust in County increases by formally acknowledging their concerns and County performance improves with the implementation of each corrective action. &lt;br /&gt;
&lt;br /&gt;
=== Start Your Journey ===&lt;br /&gt;
Choose your path:&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
|-&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[The Story|📖 Read The Story]]&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[Governance Analysis|📊 Explore Governance Analysis]]&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Follow the chronological narrative of events &amp;lt;br&amp;gt;that revealed governance gaps.&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Dive into structured analysis&amp;lt;br&amp;gt;using the Green Book framework.&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | 🏠 &#039;&#039;&#039;Main Page&#039;&#039;&#039;&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1314</id>
		<title>Main Page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1314"/>
		<updated>2026-08-20T05:38:55Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;__FORCETOC__&lt;br /&gt;
&lt;br /&gt;
=== Vision ===&lt;br /&gt;
Arizona citizens can readily find how to submits their concerns to their County Officials for resolution. &lt;br /&gt;
=== Purpose ===&lt;br /&gt;
The purpose of this website is to inform the Arizona citizens of governance gaps at the county level and ask for your support to resolve these weaknesses with changes to the [https://www.azleg.gov/ARStitle/ Arizona Revised Statutes (A.R.S.).]&lt;br /&gt;
&lt;br /&gt;
=== Objective ===&lt;br /&gt;
Present a bill to the Arizona Legislature that will change the A.R.S. by December 2026. Create a new statute or revise an old statute to hold Arizona counties accountable to a process that allows citizens to file complaints, which will be addressed or resolved by a Compliance Review and Corrective Action Framework. This bill promotes transparency, accountability, consistency, and continuous improvement while strengthening public confidence in local/county/state government. &lt;br /&gt;
&lt;br /&gt;
=== We need You ===&lt;br /&gt;
add content&lt;br /&gt;
&lt;br /&gt;
=== Methodology (move) ===&lt;br /&gt;
An outline of the steps taken and to be taken to obtain Legislative support to change the A.R.S. are as follows: &lt;br /&gt;
&lt;br /&gt;
# [[Observations of Poor Governance]]&lt;br /&gt;
# [[Comparison of Observations to a Standard]]&lt;br /&gt;
# [[Identification of Deviations from the Standard]]&lt;br /&gt;
# [[Develop a Case for Action from the Deviations]]&lt;br /&gt;
# [[Propose a Bill for Consideration by the Arizona Legislature]]&lt;br /&gt;
&lt;br /&gt;
=== About Me ===&lt;br /&gt;
This project was created by [[Author Bio|Jamie Weinhauer Martin]], a retired Corrective Action Plan (CAP) professional with extensive experience investigating performance anomalies and driving systemic improvement in regulated industries. After observing recurring governance gaps in Maricopa County, Jamie applied the same disciplined CAP approach used in the private sector to public administration.&#039;&#039;&#039;&amp;gt;third person&amp;lt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
I began this journey with somewhat of a partisan perspective. I didn&#039;t seek to change election outcomes. I wanted to know what actions Maricopa County (MC) had taken to address the numerous election-related anomalies reported in 2020, 2022, 2024 and 2025 elections. This is consistent with my CAP experience. My focus shifted towards the lack of an effective method to file complaints with Maricopa County. My scope grew to all Arizona counties when my peers in other Arizona counties echoed by concerns about the less than adequate responsiveness to citizen&#039;s concerns. &#039;&#039;&#039;&amp;gt;first person&amp;lt;&#039;&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
This became a bipartisan issue when I realized the tendency for counties to stonewall it citizens is widespread and most complaints do not have partisan origins. I am seeking bipartisan support for this bill for the benefit of all Arizona citizens. Citizens only have a voice if the County gives thoughtful consideration to their concerns. &lt;br /&gt;
&lt;br /&gt;
=== About Us ===&lt;br /&gt;
In November 2025, Neil Thibodaux joined my earlier efforts to determine how MC was going to prevent recurrence of these repetitive election-related anomalies. He had extensive experience with CAP, but in a different industry than my experience. Our belief in CAP united us in the pursuit of improvements. Neil also had experience with organizational effectiveness reviews, which was helpful when my emphasis shifted from addressing election-related anomalies to addressing an even bigger problem with MC governance gaps. He had been trained in using the [https://www.nri.eu.com/NRI1.pdf Management Oversight and Risk Tree] analysis process to find the organizational causes to significant events, with emphasis on preventing a recurrence of the same and similar events. &lt;br /&gt;
&lt;br /&gt;
We would like to bring other volunteers into this initiative. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you think you can help. We need to people to perform research, review content, and maintain this website. After reading this website, you may see a need we haven&#039;t even thought about. Please consider joining our team.  &lt;br /&gt;
&lt;br /&gt;
=== About CAPAZ ===&lt;br /&gt;
&#039;&#039;&#039;Corrective Action Plan Arizona&#039;&#039;&#039; (CAPAZ) is an independent citizen-base, public-interest project that applies proven CAP methodology. This is a volunteer effort. We do not receive funds from any outside entity. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you like what you see and want to join this team for positive change.&lt;br /&gt;
&lt;br /&gt;
CAP is not new to government, considering the following:&lt;br /&gt;
&lt;br /&gt;
* US Government Departments and Agencies routinely require some nongovernmental companies to implement CAP, which is then used by the government as an oversight tool&lt;br /&gt;
* US Government requires government entities to implement CAP if receiving entity receives funds in accordance with [https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-F/subject-group-ECFRc3bd6ae97de5a40/section-200.511 2 CFR 200.511 (c),] which is illustrated the [https://gao.az.gov/sites/default/files/2024-07/CAP%20guidance.pdf Arizona Government Accounting Office&#039;s CAP].&lt;br /&gt;
* US Government Accountability Office&#039;s [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in the Federal Government] has requirements for federal executive branch agencies to establish a process that management must implement to properly assess and improve internal control, which includes CAP-like attributes in [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17 - Evaluate Issues and Remediate Deficiencies.]&lt;br /&gt;
&lt;br /&gt;
=== About You ===&lt;br /&gt;
Your voice is important. Abraham Lincoln made these remarks in this Gettysburg Address:&amp;lt;blockquote&amp;gt;&#039;&#039;&amp;quot;...that this nation, under God, shall have a new birth of freedom—and that government of the people, by the people, for the people, shall not perish from the earth.&amp;quot;&#039;&#039;&amp;lt;/blockquote&amp;gt;You may be able to help me with a case for action. I need justification to gain legislative support for a new Arizona law that will establish a process to review citizen complaints for governance gaps and implement corrective actions when appropriate. The problem becomes more significant with more examples.  How can you help? &amp;lt;blockquote&amp;gt;Send me details about a frustrating encounter with your county government. With your consent, I would use your unpleasant experience as data in support of a case for action. Your help will be needed to ensure your governance gap is a deviation from a standard. If you dive into this website, you will gain knowledge of the standards for good governance. ￼ &amp;lt;/blockquote&amp;gt;&lt;br /&gt;
You can help keep this idea in front of your Arizona Senator and Representatives. How can you help?&amp;lt;blockquote&amp;gt;&lt;br /&gt;
Following the November 2026 election, send your Senator and Representatives a message. Tell them you want to hold County government accountable to its Citizens. Ask them to support the proposed Bill.&amp;lt;/blockquote&amp;gt;The effort to get the bill approved by the Legislature and signed by the governor is being delayed until after the November 2026 election to allow you to vote for the candidates that you feel will support this effort. The delay will give us some time to draft the bill. The sense of urgency begins after the elections because the Legislature begins their annual review of Legislative initiatives in January 2027.&lt;br /&gt;
&lt;br /&gt;
=== Our Video ===&lt;br /&gt;
{{#ev:youtube|rNILRNN4phE}}&lt;br /&gt;
&lt;br /&gt;
=== Our Prayer ===&lt;br /&gt;
I hope you can join me in an effort to find the right words, said at the right time, to allow others to see how the proposed bill serves citizens and government. It is a desire to promote positive outcomes from a freedom to exchange ideas.&amp;lt;blockquote&amp;gt;&#039;&#039;Lord, we believe the County leaders and employees can be fair and just if guided towards a process that seeks to understand before judgments are made. We have felt injustice from County and believe others have had similar experiences.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We are trying to be faithful to your desire for each of us to love you and love our neighbors.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We seek a process that facilitates cooperation between the State, Counties and their citizens.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;Please grant us the knowledge and wisdom to advance this idea with faith and humbleness. Lord, please let us choose the right words for each opportunity to share our vision with others. We pray that our goal serves you. Amen.&#039;&#039;&amp;lt;/blockquote&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== Our Disclaimer ===&lt;br /&gt;
The contributors to this site believe it is the Arizona County processes that are broken, not the County employees. This website assesses County performance as a public stakeholder with a vested interest in county governance. &lt;br /&gt;
&lt;br /&gt;
Our assessment was impeded by a lack of transparency. Maricopa claims they are under no obligation to create documents unless specified as a requirement within the Arizona Revised Statutes according to a Maricopa County&#039;s legal team&#039;s Defense Brief in a court case with me, Jamie Weinhauer Martin, as the Plaintiff. I had claimed the county had not fulfilled my Public Records Request. &lt;br /&gt;
&lt;br /&gt;
This assessment relies on information collected during my interfaces with MC officials and employees. I have also had to rely on information in the public domain. This type of information was less than ideal for assessment purposes, but it was all that was available given that Maricopa County did not create the documents needed for a more accurate assessment. Therefore, this assessment has relied on the quantity of information, not the quality of information. &lt;br /&gt;
 None of the findings of this report are of sufficient detail to identify misconduct or fraud. In fact, we believe all of MC employees are doing their best to adhere to the expectations of an organization with deficient governance practices. &lt;br /&gt;
We identified numerous examples of poor governance during our assessment. In fact, there were too many to fix at one time; it would be too disruptive to County services to attempt such a lofty goal. Instead, good governance would prioritize governance problems and implement improvements within the budgetary constraints. &lt;br /&gt;
&lt;br /&gt;
In our opinion, the fundament governance gap is a lack of responsiveness to citizen complaints about poor governance. We have been unable to identify a publicly accessible county process that 1) receives and tracks citizen complaints, 2) performs a compliance review to determine the significance of the problem, 3) assigns responsibility to an individual when a deficiency must be resolved, 4) investigates the issue, 5) creates corrective actions based on the cause of the problem, and 6) monitors the implementation and effectiveness of corrective actions. Process steps 1, 2 and 3 are the &#039;&#039;&#039;&#039;&#039;Complaint Process&#039;&#039;&#039;&#039;&#039; and steps 4, 5 and 6 are the &#039;&#039;&#039;&#039;&#039;Corrective Action Process&#039;&#039;&#039;&#039;&#039;. If implemented together, public trust in County increases by formally acknowledging their concerns and County performance improves with the implementation of each corrective action. &lt;br /&gt;
&lt;br /&gt;
=== Start Your Journey ===&lt;br /&gt;
Choose your path:&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
|-&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[The Story|📖 Read The Story]]&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[Governance Analysis|📊 Explore Governance Analysis]]&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Follow the chronological narrative of events &amp;lt;br&amp;gt;that revealed governance gaps.&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Dive into structured analysis&amp;lt;br&amp;gt;using the Green Book framework.&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | 🏠 &#039;&#039;&#039;Main Page&#039;&#039;&#039;&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1312</id>
		<title>Main Page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1312"/>
		<updated>2026-08-20T05:26:55Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;__FORCETOC__&lt;br /&gt;
&lt;br /&gt;
=== Vision ===&lt;br /&gt;
Arizona citizens can readily find how to submits their concerns to their County Officials for resolution. &lt;br /&gt;
=== Purpose ===&lt;br /&gt;
The purpose of this website is to inform the Arizona citizens of governance gaps at the county level and ask for your support to resolve these weaknesses with changes to the [https://www.azleg.gov/ARStitle/ Arizona Revised Statutes (A.R.S.).]&lt;br /&gt;
&lt;br /&gt;
=== Objective ===&lt;br /&gt;
Present a bill to the Arizona Legislature that will change the A.R.S. by December 2026. Create a new statute or revise an old statute to hold Arizona counties accountable to a process that allows citizens to file complaints, which will be addressed or resolved by a Compliance Review and Corrective Action Framework. This bill promotes transparency, accountability, consistency, and continuous improvement while strengthening public confidence in local/county/state government. &lt;br /&gt;
&lt;br /&gt;
=== We need You ===&lt;br /&gt;
add content&lt;br /&gt;
&lt;br /&gt;
=== Methodology (move) ===&lt;br /&gt;
An outline of the steps taken and to be taken to obtain Legislative support to change the A.R.S. are as follows: &lt;br /&gt;
&lt;br /&gt;
# [[Observations of Poor Governance]]&lt;br /&gt;
# [[Comparison of Observations to a Standard]]&lt;br /&gt;
# [[Identification of Deviations from the Standard]]&lt;br /&gt;
# [[Develop a Case for Action from the Deviations]]&lt;br /&gt;
# [[Propose a Bill for Consideration by the Arizona Legislature]]&lt;br /&gt;
&lt;br /&gt;
=== About Me ===&lt;br /&gt;
This project was created by [[Author Bio|Jamie Weinhauer Martin]], a retired Corrective Action Plan (CAP) professional with extensive experience investigating performance anomalies and driving systemic improvement in regulated industries. After observing recurring governance gaps in Maricopa County, Jamie applied the same disciplined CAP approach used in the private sector to public administration.&#039;&#039;&#039;&amp;gt;third person&amp;lt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
I began this journey with somewhat of a partisan perspective. I didn&#039;t seek to change election outcomes. I wanted to know what actions Maricopa County (MC) had taken to address the numerous election-related anomalies reported in 2020, 2022, 2024 and 2025 elections. This is consistent with my CAP experience. My focus shifted towards the lack of an effective method to file complaints with Maricopa County. My scope grew to all Arizona counties when my peers in other Arizona counties echoed by concerns about the less than adequate responsiveness to citizen&#039;s concerns. &#039;&#039;&#039;&amp;gt;first person&amp;lt;&#039;&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
This became a bipartisan issue when I realized the tendency for counties to stonewall it citizens is widespread and most complaints do not have partisan origins. I am seeking bipartisan support for this bill for the benefit of all Arizona citizens. Citizens only have a voice if the County gives thoughtful consideration to their concerns. &lt;br /&gt;
&lt;br /&gt;
=== About Us ===&lt;br /&gt;
In November 2025, Neil Thibodaux joined my earlier efforts to determine how MC was going to prevent recurrence of these repetitive election-related anomalies. He had extensive experience with CAP, but in a different industry than my experience. Our belief in CAP united us in the pursuit of improvements. Neil also had experience with organizational effectiveness reviews, which was helpful when my emphasis shifted from addressing election-related anomalies to addressing an even bigger problem with MC governance gaps. He had been trained in using the [https://www.nri.eu.com/NRI1.pdf Management Oversight and Risk Tree] analysis process to find the organizational causes to significant events, with emphasis on preventing a recurrence of the same and similar events. &lt;br /&gt;
&lt;br /&gt;
We would like to bring other volunteers into this initiative. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you think you can help. We need to people to perform research, review content, and maintain this website. After reading this website, you may see a need we haven&#039;t even thought about. Please consider joining our team.  &lt;br /&gt;
&lt;br /&gt;
=== About CAPAZ ===&lt;br /&gt;
&#039;&#039;&#039;Corrective Action Plan Arizona&#039;&#039;&#039; (CAPAZ) is an independent citizen-base, public-interest project that applies proven CAP methodology. This is a volunteer effort. We do not receive funds from any outside entity. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you like what you see and want to join this team for positive change.&lt;br /&gt;
&lt;br /&gt;
CAP is not new to government, considering the following:&lt;br /&gt;
&lt;br /&gt;
* US Government Departments and Agencies routinely require some nongovernmental companies to implement CAP, which is then used by the government as an oversight tool&lt;br /&gt;
* US Government requires government entities to implement CAP if receiving entity receives funds in accordance with [https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-F/subject-group-ECFRc3bd6ae97de5a40/section-200.511 2 CFR 200.511 (c),] which is illustrated the [https://gao.az.gov/sites/default/files/2024-07/CAP%20guidance.pdf Arizona Government Accounting Office&#039;s CAP].&lt;br /&gt;
* US Government Accountability Office&#039;s [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in the Federal Government] has requirements for federal executive branch agencies to establish a process that management must implement to properly assess and improve internal control, which includes CAP-like attributes in [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17 - Evaluate Issues and Remediate Deficiencies.]&lt;br /&gt;
&lt;br /&gt;
=== About You ===&lt;br /&gt;
Your voice is important. Abraham Lincoln made these remarks in this Gettysburg Address:&amp;lt;blockquote&amp;gt;&#039;&#039;&amp;quot;...that this nation, under God, shall have a new birth of freedom—and that government of the people, by the people, for the people, shall not perish from the earth.&amp;quot;&#039;&#039;&amp;lt;/blockquote&amp;gt;You may be able to help me with a case for action. I need justification to gain legislative support for a new Arizona law that will establish a process to review citizen complaints for governance gaps and implement corrective actions when appropriate. The problem becomes more significant with more examples.  How can you help? &amp;lt;blockquote&amp;gt;Send me details about a frustrating encounter with your county government. With your consent, I would use your unpleasant experience as data in support of a case for action. Your help will be needed to ensure your governance gap is a deviation from a standard. If you dive into this website, you will gain knowledge of the standards for good governance. ￼ &amp;lt;/blockquote&amp;gt;&lt;br /&gt;
You can help keep this idea in front of your Arizona Senator and Representatives. How can you help?&amp;lt;blockquote&amp;gt;&lt;br /&gt;
Following the November 2026 election, send your Senator and Representatives a message. Tell them you want to hold County government accountable to its Citizens. Ask them to support the proposed Bill.&amp;lt;/blockquote&amp;gt;The effort to get the bill approved by the Legislature and signed by the governor is being delayed until after the November 2026 election to allow you to vote for the candidates that you feel will support this effort. The delay will give us some time to draft the bill. The sense of urgency begins after the elections because the Legislature begins their annual review of Legislative initiatives in January 2027.&lt;br /&gt;
&lt;br /&gt;
=== Our Video ===&lt;br /&gt;
&amp;lt;iframe width=&amp;quot;560&amp;quot; height=&amp;quot;315&amp;quot; src=&amp;quot;https://www.youtube.com/embed/rNILRNN4phE&amp;quot; title=&amp;quot;YouTube video player&amp;quot; frameborder=&amp;quot;0&amp;quot; allow=&amp;quot;accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share&amp;quot; referrerpolicy=&amp;quot;strict-origin-when-cross-origin&amp;quot; allowfullscreen&amp;gt;&amp;lt;/iframe&amp;gt;&lt;br /&gt;
&lt;br /&gt;
{{#ev:youtube|VIDEO_ID}}&lt;br /&gt;
&lt;br /&gt;
=== Our Prayer ===&lt;br /&gt;
I hope you can join me in an effort to find the right words, said at the right time, to allow others to see how the proposed bill serves citizens and government. It is a desire to promote positive outcomes from a freedom to exchange ideas.&amp;lt;blockquote&amp;gt;&#039;&#039;Lord, we believe the County leaders and employees can be fair and just if guided towards a process that seeks to understand before judgments are made. We have felt injustice from County and believe others have had similar experiences.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We are trying to be faithful to your desire for each of us to love you and love our neighbors.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We seek a process that facilitates cooperation between the State, Counties and their citizens.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;Please grant us the knowledge and wisdom to advance this idea with faith and humbleness. Lord, please let us choose the right words for each opportunity to share our vision with others. We pray that our goal serves you. Amen.&#039;&#039;&amp;lt;/blockquote&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== Our Disclaimer ===&lt;br /&gt;
The contributors to this site believe it is the Arizona County processes that are broken, not the County employees. This website assesses County performance as a public stakeholder with a vested interest in county governance. &lt;br /&gt;
&lt;br /&gt;
Our assessment was impeded by a lack of transparency. Maricopa claims they are under no obligation to create documents unless specified as a requirement within the Arizona Revised Statutes according to a Maricopa County&#039;s legal team&#039;s Defense Brief in a court case with me, Jamie Weinhauer Martin, as the Plaintiff. I had claimed the county had not fulfilled my Public Records Request. &lt;br /&gt;
&lt;br /&gt;
This assessment relies on information collected during my interfaces with MC officials and employees. I have also had to rely on information in the public domain. This type of information was less than ideal for assessment purposes, but it was all that was available given that Maricopa County did not create the documents needed for a more accurate assessment. Therefore, this assessment has relied on the quantity of information, not the quality of information. &lt;br /&gt;
 None of the findings of this report are of sufficient detail to identify misconduct or fraud. In fact, we believe all of MC employees are doing their best to adhere to the expectations of an organization with deficient governance practices. &lt;br /&gt;
We identified numerous examples of poor governance during our assessment. In fact, there were too many to fix at one time; it would be too disruptive to County services to attempt such a lofty goal. Instead, good governance would prioritize governance problems and implement improvements within the budgetary constraints. &lt;br /&gt;
&lt;br /&gt;
In our opinion, the fundament governance gap is a lack of responsiveness to citizen complaints about poor governance. We have been unable to identify a publicly accessible county process that 1) receives and tracks citizen complaints, 2) performs a compliance review to determine the significance of the problem, 3) assigns responsibility to an individual when a deficiency must be resolved, 4) investigates the issue, 5) creates corrective actions based on the cause of the problem, and 6) monitors the implementation and effectiveness of corrective actions. Process steps 1, 2 and 3 are the &#039;&#039;&#039;&#039;&#039;Complaint Process&#039;&#039;&#039;&#039;&#039; and steps 4, 5 and 6 are the &#039;&#039;&#039;&#039;&#039;Corrective Action Process&#039;&#039;&#039;&#039;&#039;. If implemented together, public trust in County increases by formally acknowledging their concerns and County performance improves with the implementation of each corrective action. &lt;br /&gt;
&lt;br /&gt;
=== Start Your Journey ===&lt;br /&gt;
Choose your path:&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
|-&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[The Story|📖 Read The Story]]&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[Governance Analysis|📊 Explore Governance Analysis]]&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Follow the chronological narrative of events &amp;lt;br&amp;gt;that revealed governance gaps.&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Dive into structured analysis&amp;lt;br&amp;gt;using the Green Book framework.&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | 🏠 &#039;&#039;&#039;Main Page&#039;&#039;&#039;&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1311</id>
		<title>Main Page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1311"/>
		<updated>2026-08-20T05:23:56Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;__FORCETOC__&lt;br /&gt;
&lt;br /&gt;
=== Vision ===&lt;br /&gt;
Arizona citizens can readily find how to submits their concerns to their County Officials for resolution. &lt;br /&gt;
=== Purpose ===&lt;br /&gt;
The purpose of this website is to inform the Arizona citizens of governance gaps at the county level and ask for your support to resolve these weaknesses with changes to the [https://www.azleg.gov/ARStitle/ Arizona Revised Statutes (A.R.S.).]&lt;br /&gt;
&lt;br /&gt;
=== Objective ===&lt;br /&gt;
Present a bill to the Arizona Legislature that will change the A.R.S. by December 2026. Create a new statute or revise an old statute to hold Arizona counties accountable to a process that allows citizens to file complaints, which will be addressed or resolved by a Compliance Review and Corrective Action Framework. This bill promotes transparency, accountability, consistency, and continuous improvement while strengthening public confidence in local/county/state government. &lt;br /&gt;
&lt;br /&gt;
=== We need You ===&lt;br /&gt;
add content&lt;br /&gt;
&lt;br /&gt;
=== Methodology (move) ===&lt;br /&gt;
An outline of the steps taken and to be taken to obtain Legislative support to change the A.R.S. are as follows: &lt;br /&gt;
&lt;br /&gt;
# [[Observations of Poor Governance]]&lt;br /&gt;
# [[Comparison of Observations to a Standard]]&lt;br /&gt;
# [[Identification of Deviations from the Standard]]&lt;br /&gt;
# [[Develop a Case for Action from the Deviations]]&lt;br /&gt;
# [[Propose a Bill for Consideration by the Arizona Legislature]]&lt;br /&gt;
&lt;br /&gt;
=== About Me ===&lt;br /&gt;
This project was created by [[Author Bio|Jamie Weinhauer Martin]], a retired Corrective Action Plan (CAP) professional with extensive experience investigating performance anomalies and driving systemic improvement in regulated industries. After observing recurring governance gaps in Maricopa County, Jamie applied the same disciplined CAP approach used in the private sector to public administration.&#039;&#039;&#039;&amp;gt;third person&amp;lt;&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
I began this journey with somewhat of a partisan perspective. I didn&#039;t seek to change election outcomes. I wanted to know what actions Maricopa County (MC) had taken to address the numerous election-related anomalies reported in 2020, 2022, 2024 and 2025 elections. This is consistent with my CAP experience. My focus shifted towards the lack of an effective method to file complaints with Maricopa County. My scope grew to all Arizona counties when my peers in other Arizona counties echoed by concerns about the less than adequate responsiveness to citizen&#039;s concerns. &#039;&#039;&#039;&amp;gt;first person&amp;lt;&#039;&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
This became a bipartisan issue when I realized the tendency for counties to stonewall it citizens is widespread and most complaints do not have partisan origins. I am seeking bipartisan support for this bill for the benefit of all Arizona citizens. Citizens only have a voice if the County gives thoughtful consideration to their concerns. &lt;br /&gt;
&lt;br /&gt;
=== About Us ===&lt;br /&gt;
In November 2025, Neil Thibodaux joined my earlier efforts to determine how MC was going to prevent recurrence of these repetitive election-related anomalies. He had extensive experience with CAP, but in a different industry than my experience. Our belief in CAP united us in the pursuit of improvements. Neil also had experience with organizational effectiveness reviews, which was helpful when my emphasis shifted from addressing election-related anomalies to addressing an even bigger problem with MC governance gaps. He had been trained in using the [https://www.nri.eu.com/NRI1.pdf Management Oversight and Risk Tree] analysis process to find the organizational causes to significant events, with emphasis on preventing a recurrence of the same and similar events. &lt;br /&gt;
&lt;br /&gt;
We would like to bring other volunteers into this initiative. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you think you can help. We need to people to perform research, review content, and maintain this website. After reading this website, you may see a need we haven&#039;t even thought about. Please consider joining our team.  &lt;br /&gt;
&lt;br /&gt;
=== About CAPAZ ===&lt;br /&gt;
&#039;&#039;&#039;Corrective Action Plan Arizona&#039;&#039;&#039; (CAPAZ) is an independent citizen-base, public-interest project that applies proven CAP methodology. This is a volunteer effort. We do not receive funds from any outside entity. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you like what you see and want to join this team for positive change.&lt;br /&gt;
&lt;br /&gt;
CAP is not new to government, considering the following:&lt;br /&gt;
&lt;br /&gt;
* US Government Departments and Agencies routinely require some nongovernmental companies to implement CAP, which is then used by the government as an oversight tool&lt;br /&gt;
* US Government requires government entities to implement CAP if receiving entity receives funds in accordance with [https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-F/subject-group-ECFRc3bd6ae97de5a40/section-200.511 2 CFR 200.511 (c),] which is illustrated the [https://gao.az.gov/sites/default/files/2024-07/CAP%20guidance.pdf Arizona Government Accounting Office&#039;s CAP].&lt;br /&gt;
* US Government Accountability Office&#039;s [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in the Federal Government] has requirements for federal executive branch agencies to establish a process that management must implement to properly assess and improve internal control, which includes CAP-like attributes in [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17 - Evaluate Issues and Remediate Deficiencies.]&lt;br /&gt;
&lt;br /&gt;
=== About You ===&lt;br /&gt;
Your voice is important. Abraham Lincoln made these remarks in this Gettysburg Address:&amp;lt;blockquote&amp;gt;&#039;&#039;&amp;quot;...that this nation, under God, shall have a new birth of freedom—and that government of the people, by the people, for the people, shall not perish from the earth.&amp;quot;&#039;&#039;&amp;lt;/blockquote&amp;gt;You may be able to help me with a case for action. I need justification to gain legislative support for a new Arizona law that will establish a process to review citizen complaints for governance gaps and implement corrective actions when appropriate. The problem becomes more significant with more examples.  How can you help? &amp;lt;blockquote&amp;gt;Send me details about a frustrating encounter with your county government. With your consent, I would use your unpleasant experience as data in support of a case for action. Your help will be needed to ensure your governance gap is a deviation from a standard. If you dive into this website, you will gain knowledge of the standards for good governance. ￼ &amp;lt;/blockquote&amp;gt;&lt;br /&gt;
You can help keep this idea in front of your Arizona Senator and Representatives. How can you help?&amp;lt;blockquote&amp;gt;&lt;br /&gt;
Following the November 2026 election, send your Senator and Representatives a message. Tell them you want to hold County government accountable to its Citizens. Ask them to support the proposed Bill.&amp;lt;/blockquote&amp;gt;The effort to get the bill approved by the Legislature and signed by the governor is being delayed until after the November 2026 election to allow you to vote for the candidates that you feel will support this effort. The delay will give us some time to draft the bill. The sense of urgency begins after the elections because the Legislature begins their annual review of Legislative initiatives in January 2027.&lt;br /&gt;
&lt;br /&gt;
=== Our Video ===&lt;br /&gt;
&amp;lt;iframe width=&amp;quot;560&amp;quot; height=&amp;quot;315&amp;quot; src=&amp;quot;https://www.youtube.com/embed/rNILRNN4phE?si=Nu1F2GcJ3xKULXGe&amp;quot; title=&amp;quot;YouTube video player&amp;quot; frameborder=&amp;quot;0&amp;quot; allow=&amp;quot;accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share&amp;quot; referrerpolicy=&amp;quot;strict-origin-when-cross-origin&amp;quot; allowfullscreen&amp;gt;&amp;lt;/iframe&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== Our Prayer ===&lt;br /&gt;
I hope you can join me in an effort to find the right words, said at the right time, to allow others to see how the proposed bill serves citizens and government. It is a desire to promote positive outcomes from a freedom to exchange ideas.&amp;lt;blockquote&amp;gt;&#039;&#039;Lord, we believe the County leaders and employees can be fair and just if guided towards a process that seeks to understand before judgments are made. We have felt injustice from County and believe others have had similar experiences.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We are trying to be faithful to your desire for each of us to love you and love our neighbors.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We seek a process that facilitates cooperation between the State, Counties and their citizens.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;Please grant us the knowledge and wisdom to advance this idea with faith and humbleness. Lord, please let us choose the right words for each opportunity to share our vision with others. We pray that our goal serves you. Amen.&#039;&#039;&amp;lt;/blockquote&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== Our Disclaimer ===&lt;br /&gt;
The contributors to this site believe it is the Arizona County processes that are broken, not the County employees. This website assesses County performance as a public stakeholder with a vested interest in county governance. &lt;br /&gt;
&lt;br /&gt;
Our assessment was impeded by a lack of transparency. Maricopa claims they are under no obligation to create documents unless specified as a requirement within the Arizona Revised Statutes according to a Maricopa County&#039;s legal team&#039;s Defense Brief in a court case with me, Jamie Weinhauer Martin, as the Plaintiff. I had claimed the county had not fulfilled my Public Records Request. &lt;br /&gt;
&lt;br /&gt;
This assessment relies on information collected during my interfaces with MC officials and employees. I have also had to rely on information in the public domain. This type of information was less than ideal for assessment purposes, but it was all that was available given that Maricopa County did not create the documents needed for a more accurate assessment. Therefore, this assessment has relied on the quantity of information, not the quality of information. &lt;br /&gt;
 None of the findings of this report are of sufficient detail to identify misconduct or fraud. In fact, we believe all of MC employees are doing their best to adhere to the expectations of an organization with deficient governance practices. &lt;br /&gt;
We identified numerous examples of poor governance during our assessment. In fact, there were too many to fix at one time; it would be too disruptive to County services to attempt such a lofty goal. Instead, good governance would prioritize governance problems and implement improvements within the budgetary constraints. &lt;br /&gt;
&lt;br /&gt;
In our opinion, the fundament governance gap is a lack of responsiveness to citizen complaints about poor governance. We have been unable to identify a publicly accessible county process that 1) receives and tracks citizen complaints, 2) performs a compliance review to determine the significance of the problem, 3) assigns responsibility to an individual when a deficiency must be resolved, 4) investigates the issue, 5) creates corrective actions based on the cause of the problem, and 6) monitors the implementation and effectiveness of corrective actions. Process steps 1, 2 and 3 are the &#039;&#039;&#039;&#039;&#039;Complaint Process&#039;&#039;&#039;&#039;&#039; and steps 4, 5 and 6 are the &#039;&#039;&#039;&#039;&#039;Corrective Action Process&#039;&#039;&#039;&#039;&#039;. If implemented together, public trust in County increases by formally acknowledging their concerns and County performance improves with the implementation of each corrective action. &lt;br /&gt;
&lt;br /&gt;
=== Start Your Journey ===&lt;br /&gt;
Choose your path:&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
|-&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[The Story|📖 Read The Story]]&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[Governance Analysis|📊 Explore Governance Analysis]]&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Follow the chronological narrative of events &amp;lt;br&amp;gt;that revealed governance gaps.&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Dive into structured analysis&amp;lt;br&amp;gt;using the Green Book framework.&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | 🏠 &#039;&#039;&#039;Main Page&#039;&#039;&#039;&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=MediaWiki:Sidebar&amp;diff=1127</id>
		<title>MediaWiki:Sidebar</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=MediaWiki:Sidebar&amp;diff=1127"/>
		<updated>2026-08-17T21:00:38Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;* Navigation&lt;br /&gt;
** mainpage|Home&lt;br /&gt;
** The Story|The Story&lt;br /&gt;
** The Anomalies|The Anomalies&lt;br /&gt;
** Governance Analysis|Governance Analysis&lt;br /&gt;
** Concerns|Concerns&lt;br /&gt;
&lt;br /&gt;
* About&lt;br /&gt;
** About Us|About Us&lt;br /&gt;
** Author Bio|About the Author&lt;br /&gt;
** What is a CAP?|What is a CAP?&lt;br /&gt;
** About the Green Book|About the Green Book&lt;br /&gt;
** Acronyms &amp;amp; Definitions|Acronyms &amp;amp; Definitions&lt;br /&gt;
&lt;br /&gt;
* Tools&lt;br /&gt;
** recentchanges-url|Recent changes&lt;br /&gt;
** specialpages-url|Special pages&lt;br /&gt;
** demo-page|Demo page&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=About_Us&amp;diff=1126</id>
		<title>About Us</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=About_Us&amp;diff=1126"/>
		<updated>2026-08-17T20:58:11Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: Blanked the page&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1125</id>
		<title>Main Page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=1125"/>
		<updated>2026-08-17T20:57:43Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;= Corrective Action Plan (CAP) for Arizona (AZ) Governance Gaps =&lt;br /&gt;
&lt;br /&gt;
== Overview ==&lt;br /&gt;
__FORCETOC__&lt;br /&gt;
&lt;br /&gt;
=== Purpose ===&lt;br /&gt;
The purpose of this website is to inform the Arizona citizens of governance gaps at the county level and ask for your support to resolve these weaknesses with changes to the [https://www.azleg.gov/ARStitle/ Arizona Revised Statutes (A.R.S.).]&lt;br /&gt;
&lt;br /&gt;
=== Objective ===&lt;br /&gt;
Present a bill to the Arizona Legislature that will change the A.R.S. (&#039;&#039;Arizona Law&#039;&#039;) by December 2026. Create a new statute or revise an old statute to hold Arizona counties accountable to a process that allows citizens to file complaints, which will be addressed or resolved by a Compliance Review and Corrective Action Framework. This bill promotes transparency, accountability, consistency, and continuous improvement while strengthening public confidence in local/county/state government. &lt;br /&gt;
&lt;br /&gt;
=== Vision ===&lt;br /&gt;
Arizona Counties are benchmarked by other counties in other states to understand how citizens can be utilized to improve county operations. &lt;br /&gt;
&lt;br /&gt;
=== Methodology ===&lt;br /&gt;
An outline of the steps taken and to be taken to obtain Legislative support to change the A.R.S. are as follows: &lt;br /&gt;
&lt;br /&gt;
# &#039;&#039;&#039;[[Observations of Poor Governance]]&#039;&#039;&#039;&lt;br /&gt;
# &#039;&#039;&#039;[[Comparison of Observations to a Standard]]&#039;&#039;&#039;&lt;br /&gt;
# &#039;&#039;&#039;[[Identification of Deviations from the Standard]]&#039;&#039;&#039;&lt;br /&gt;
# &#039;&#039;&#039;[[Develop a Case for Action from the Deviations]]&#039;&#039;&#039;&lt;br /&gt;
# &#039;&#039;&#039;[[Propose a Bill for Consideration by the Arizona Legislature]]&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
=== About Me ===&lt;br /&gt;
This project was created by &#039;&#039;&#039;[[Author Bio|Jamie Weinhauer Martin]]&#039;&#039;&#039;, a retired Corrective Action Plan (CAP) professional with extensive experience investigating performance anomalies and driving systemic improvement in regulated industries. After observing recurring governance gaps in Maricopa County, Jamie applied the same disciplined CAP approach used in the private sector to public administration.&lt;br /&gt;
&lt;br /&gt;
I began this journey with somewhat of a partisan perspective. I didn&#039;t seek to change election outcomes. I wanted to know what actions Maricopa County had taken to address the numerous election-related anomalies reported in 2020, 2022, 2024 and 2025 elections. This is consistent with my CAP experience.&lt;br /&gt;
My focus shifted towards the lack of an effective method to file complaints with Maricopa County. My scope grew to all Arizona counties when my peers in other Arizona counties echoed by concerns about the less than adequate responsiveness to citizen&#039;s concerns. &lt;br /&gt;
&lt;br /&gt;
This became a bipartisan issue when I realized the tendency for counties to stonewall it citizens is widespread and most complaints do not have partisan origins. I am seeking bipartisan support for this bill for the benefit of all Arizona citizens. Citizens only have a voice if the County gives thoughtful consideration to their concerns. &lt;br /&gt;
&lt;br /&gt;
=== About Us ===&lt;br /&gt;
In November 2025, Neil Thibodaux joined my earlier efforts to determine how MC was going to prevent recurrence of these repetitive election-related anomalies. He had extensive experience with CAP, but in a different industry than my experience. Our belief in CAP united us in the pursuit of improvements. Neil also had experience with organizational effectiveness reviews, which was helpful when my emphasis shifted from addressing election-related anomalies to addressing an even bigger problem with MC governance gaps. He had been trained in using the [https://www.nri.eu.com/NRI1.pdf Management Oversight and Risk Tree] analysis process to find the organizational causes to significant events, with emphasis on preventing a recurrence of the same and similar events. &lt;br /&gt;
&lt;br /&gt;
We would like to bring other volunteers into this initiative. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you think you can help. We need to people to perform research, review content, and maintain this website. After reading this website, you may see a need we haven&#039;t even thought about. Please consider joining our team.  &lt;br /&gt;
&lt;br /&gt;
=== About CAPAZ ===&lt;br /&gt;
&#039;&#039;&#039;Corrective Action Plan Arizona&#039;&#039;&#039; (CAPAZ) is an independent citizen-base, public-interest project that applies proven CAP methodology. This is a volunteer effort. We do not receive funds from any outside entity. Please contact me [&#039;&#039;&#039;&amp;lt;big&amp;gt;Jamie needs a separate email account for CAPAZ]&amp;lt;/big&amp;gt;&#039;&#039;&#039; if you like what you see and want to join this team for positive change.&lt;br /&gt;
&lt;br /&gt;
CAP is not new to government, considering the following:&lt;br /&gt;
&lt;br /&gt;
* US Government Departments and Agencies routinely require some nongovernmental companies to implement CAP, which is then used by the government as an oversight tool&lt;br /&gt;
* US Government requires government entities to implement CAP if receiving entity receives funds in accordance with [https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-F/subject-group-ECFRc3bd6ae97de5a40/section-200.511 2 CFR 200.511 (c),] which is illustrated the [https://gao.az.gov/sites/default/files/2024-07/CAP%20guidance.pdf Arizona Government Accounting Office&#039;s CAP].&lt;br /&gt;
* US Government Accountability Office&#039;s [https://www.gao.gov/assets/gao-25-107721.pdf Standards for Internal Control in the Federal Government] has requirements for federal executive branch agencies to establish a process that management must implement to properly assess and improve internal control, which includes CAP-like attributes in [https://guides.gaoinnovations.gov/greenbook/2025/principle-17-evaluate-issues-and-remediate-deficiencies/ Principle 17 - Evaluate Issues and Remediate Deficiencies.]&lt;br /&gt;
&lt;br /&gt;
=== About You ===&lt;br /&gt;
Your voice is important. Abraham Lincoln made these remarks in this Gettysburg Address:&amp;lt;blockquote&amp;gt;&#039;&#039;&amp;quot;...that this nation, under God, shall have a new birth of freedom—and that government of the people, by the people, for the people, shall not perish from the earth.&amp;quot;&#039;&#039;&amp;lt;/blockquote&amp;gt;You may be able to help me with a case for action. I need justification to gain legislative support for a new Arizona law that will establish a process to review citizen complaints for governance gaps and implement corrective actions when appropriate. The problem becomes more significant with more examples.  How can you help? &amp;lt;blockquote&amp;gt;Send me details about a frustrating encounter with your county government. With your consent, I would use your unpleasant experience as data in support of a case for action. Your help will be needed to ensure your governance gap is a deviation from a standard. If you dive into this website, you will gain knowledge of the standards for good governance. ￼ &amp;lt;/blockquote&amp;gt;&lt;br /&gt;
You can help keep this idea in front of your Arizona Senator and Representatives. How can you help?&amp;lt;blockquote&amp;gt;&lt;br /&gt;
Following the November 2026 election, send your Senator and Representatives a message. Tell them you want to hold County government accountable to its Citizens. Ask them to support the proposed Bill.&amp;lt;/blockquote&amp;gt;The effort to get the bill approved by the Legislature and signed by the governor is being delayed until after the November 2026 election to allow you to vote for the candidates that you feel will support this effort. The delay will give us some time to draft the bill. The sense of urgency begins after the elections because the Legislature begins their annual review of Legislative initiatives in January 2027.&lt;br /&gt;
&lt;br /&gt;
=== Our Prayer ===&lt;br /&gt;
I hope you can join me in an effort to find the right words, said at the right time, to allow others to see how the proposed bill serves citizens and government. It is a desire to promote positive outcomes from a freedom to exchange ideas.&amp;lt;blockquote&amp;gt;&#039;&#039;Lord, we believe the County leaders and employees can be fair and just if guided towards a process that seeks to understand before judgments are made. We have felt injustice from County and believe others have had similar experiences.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We are trying to be faithful to your desire for each of us to love you and love our neighbors.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;We seek a process that facilitates cooperation between the State, Counties and their citizens.&#039;&#039; &lt;br /&gt;
&lt;br /&gt;
&#039;&#039;Please grant us the knowledge and wisdom to advance this idea with faith and humbleness. Lord, please let us choose the right words for each opportunity to share our vision with others. We pray that our goal serves you. Amen.&#039;&#039;&amp;lt;/blockquote&amp;gt;&lt;br /&gt;
&lt;br /&gt;
== Start Your Journey ==&lt;br /&gt;
Choose your path:&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
|-&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[The Story|📖 Read The Story]]&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[Governance Analysis|📊 Explore Governance Analysis]]&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Follow the chronological narrative of events &amp;lt;br&amp;gt;that revealed governance gaps.&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Dive into structured analysis&amp;lt;br&amp;gt;using the Green Book framework.&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | 🏠 &#039;&#039;&#039;Main Page&#039;&#039;&#039;&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=MediaWiki:Sidebar&amp;diff=1124</id>
		<title>MediaWiki:Sidebar</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=MediaWiki:Sidebar&amp;diff=1124"/>
		<updated>2026-08-17T20:40:19Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;* navigation&lt;br /&gt;
** mainpage|Home&lt;br /&gt;
** The Story|The Story&lt;br /&gt;
** The Anomalies|The Anomalies&lt;br /&gt;
** Governance Analysis|Governance Analysis&lt;br /&gt;
** Concerns|Concerns&lt;br /&gt;
&lt;br /&gt;
* about&lt;br /&gt;
** About Us|About Us&lt;br /&gt;
** Author Bio|About the Author&lt;br /&gt;
** What is a CAP?|What is a CAP?&lt;br /&gt;
** About the Green Book|About the Green Book&lt;br /&gt;
** Acronyms &amp;amp; Definitions|Acronyms &amp;amp; Definitions&lt;br /&gt;
&lt;br /&gt;
* tools&lt;br /&gt;
** recentchanges-url|Recent changes&lt;br /&gt;
** specialpages-url|Special pages&lt;br /&gt;
** demo-page|Demo page&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=2020:_The_Event&amp;diff=1121</id>
		<title>2020: The Event</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=2020:_The_Event&amp;diff=1121"/>
		<updated>2026-08-17T20:15:16Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;The November 2020 general election was the event that led me on a long&lt;br /&gt;
tortuous path of discovery. Ultimately, I concluded there is governance&lt;br /&gt;
problem within the Arizona Counties.&lt;br /&gt;
&lt;br /&gt;
Like a lot of people nationwide, I watched in amazement as Maricopa&lt;br /&gt;
County took weeks to count the ballots following the election. Then&lt;br /&gt;
there was the audit count, canvasing, allegations, and lawsuits. When&lt;br /&gt;
was it going to end?&lt;br /&gt;
&lt;br /&gt;
Regardless of your political beliefs, most people could agree that&lt;br /&gt;
Maricopa County’s Election Performance was anomalous, even if you&lt;br /&gt;
thought the outcome was fair or unfair. Most people focused on the&lt;br /&gt;
election outcome as a measure of fairness.&lt;br /&gt;
&lt;br /&gt;
Some people might consider me strange; I was more interested in the&lt;br /&gt;
anomalies than the outcome. I keep pondering about what the county was&lt;br /&gt;
going to do with those anomalies? Or, were they simply going to ignore&lt;br /&gt;
them.&lt;br /&gt;
&lt;br /&gt;
My interest in those election anomalies was influenced by my career. I&lt;br /&gt;
had retired before the 2020 general election. I worked for a large&lt;br /&gt;
company, which operated in the financial sector. My last position&lt;br /&gt;
involved Corrective Action Plans (CAP). In my role, CAP was a process&lt;br /&gt;
used to investigate financial anomalies to ensure that my company wasn’t&lt;br /&gt;
sued by a client or fined by a regulator.&lt;br /&gt;
&lt;br /&gt;
CAP became a regulatory requirement following the Sarbanes-Oxley Act of&lt;br /&gt;
2002 (SOX). The bill was enacted because of accounting scandals in major&lt;br /&gt;
publicly traded companies, including Enron, Tyco International,&lt;br /&gt;
Adelphia, Peregrine Systems, and WorldCom. These scandals cost investors&lt;br /&gt;
billions of dollars when the share prices of affected companies&lt;br /&gt;
collapsed. Lawmakers intervened to restore public confidence in the&lt;br /&gt;
stock markets.&lt;br /&gt;
&lt;br /&gt;
The SOX Act sought to ensure investors could make appropriate trading&lt;br /&gt;
decisions by improving financial reporting accuracy, establishing strict&lt;br /&gt;
internal controls, and holding corporate executives personally&lt;br /&gt;
accountable. It focused heavily on executive responsibility, auditor&lt;br /&gt;
independence, and criminal penalties to prevent fraudulent practices.&lt;br /&gt;
&lt;br /&gt;
Initially, my company did not embrace CAP when the process was rolled&lt;br /&gt;
out. For many employees, it seemed like an unnecessary burden. It was&lt;br /&gt;
just more documentation to do what they would have done anyway. The&lt;br /&gt;
culture failed to immediately recognize that this roll out was a federal&lt;br /&gt;
obligation, Under the law, a formal means to document deviations from&lt;br /&gt;
standards was necessary so the problem could be evaluated for&lt;br /&gt;
compliance, investigated for cause and corrective action plans&lt;br /&gt;
established to resolve the problem. CAP became the term used to describe&lt;br /&gt;
how problems were identified and resolved.&lt;br /&gt;
&lt;br /&gt;
Federal regulators identified poor CAP implementation problem. A fine&lt;br /&gt;
ensued, which was followed by an awakening. Federal regulators were&lt;br /&gt;
using CAP as an oversight tool to ensure financial fraud would not&lt;br /&gt;
recur. Soon thereafter, CAP was relied upon to consistently resolve&lt;br /&gt;
issues that warranted attention; CAP became a way of doing business and&lt;br /&gt;
was no longer considered an obstacle.&lt;br /&gt;
&lt;br /&gt;
I saw CAP transform a culture from “let’s just get this done” to “let’s&lt;br /&gt;
do this the right way.”&lt;br /&gt;
&lt;br /&gt;
I began to see problems differently; they became CAP opportunities. What&lt;br /&gt;
can we learn from this problem to improve performance.&lt;br /&gt;
&lt;br /&gt;
Though retired, I dwelled on these election anomalies. I wanted to&lt;br /&gt;
understand what happened.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
Deviation #1: [[Principle 1 - Demonstrate Commitment to Integrity and Ethical Values#1.01|Principle #1 - 1.01]]&lt;br /&gt;
&lt;br /&gt;
== Timeline ==&lt;br /&gt;
&lt;br /&gt;
# [[Preface]] — Author&#039;s introduction&lt;br /&gt;
# [[2020: The Event]] — The November 2020 general election anomalies&lt;br /&gt;
# [[2001: The Journey Begins]] — Starting to ask questions about lessons learned&lt;br /&gt;
# [[November 2024: Midterm Election]] — The Katie Hobbs situation&lt;br /&gt;
# [[December 2024: Gaining Support]] — Resolution submission&lt;br /&gt;
# [[April 15, 2025: Public Records Request]] — Public Records Request process&lt;br /&gt;
# [[May 15, 2025: Let’s Play Hot Potato]] — Public Records Request runaround&lt;br /&gt;
# [[August 3, 2026: Submitted Complaint]] — Formal complaint submission&lt;br /&gt;
&lt;br /&gt;
== Navigation ==&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Main Page|🏠 Main Page]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
== Related Governance Principles ==&lt;br /&gt;
&lt;br /&gt;
* [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
* [[What is a CAP?|❓ What is a CAP?]]&lt;br /&gt;
* [[About the Green Book|📗 About the Green Book]]&lt;br /&gt;
* [[Author Bio|✍️ About the Author]]&lt;br /&gt;
__FORCETOC__&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Principle_1_-_Demonstrate_Commitment_to_Integrity_and_Ethical_Values&amp;diff=420</id>
		<title>Principle 1 - Demonstrate Commitment to Integrity and Ethical Values</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Principle_1_-_Demonstrate_Commitment_to_Integrity_and_Ethical_Values&amp;diff=420"/>
		<updated>2026-08-14T02:34:09Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;== Principle 1: Demonstrate Commitment to Integrity and Ethical Values ==&lt;br /&gt;
[https://guides.gaoinnovations.gov/greenbook/2025/principle-1-demonstrate-commitment-to-integrity-and-ethical-values/ External Link to US GAO Green Book Principle 1.]&lt;br /&gt;
&lt;br /&gt;
=== Overview ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.01&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.01&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body and management should demonstrate a commitment to integrity and ethical values.&lt;br /&gt;
&lt;br /&gt;
=== Tone at the Top ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.02&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.02&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body and management demonstrate the importance of integrity and ethical values through their directives, attitudes, and behavior.&lt;br /&gt;
 &#039;&#039;&#039;November 2024: Midterm Election&#039;&#039;&#039;&lt;br /&gt;
 &lt;br /&gt;
 Katie Hobbs managed the statewide election process as the Arizona Secretary of State while she was campaigning for Arizona Governor.&lt;br /&gt;
 &lt;br /&gt;
 Contrary to the Green Book, Katie created an ethical question by managing the statewide election process while also being a candidate in the same election she was overseeing. It’s important that we consider the objective of this Green Book Attribute. &lt;br /&gt;
 &lt;br /&gt;
 This isn’t about Katie Hobbs&#039;&#039;&#039;; this attribute is about the tone (or example) Katie is setting for the employees under her control, either directly as a state employee or indirectly as a county employees.&lt;br /&gt;
 &lt;br /&gt;
 Why is this important? There are two possible outcomes for subordinates that may encounter ethical issues (unintentionally or purposefully). Leaders that demonstrate or push the&#039;&#039;&#039; limits of unethical behaviors may encourage unethical behavior by seeing no adverse consequences for this behavior. Meanwhile, a leader’s unethical behavior may shutdown ethical employees that become unwilling to bring up ethical issues knowing that unethical behavior is tolerated.&lt;br /&gt;
 &lt;br /&gt;
 Contrary to the Green Book, Katie created an ethical question by managing the statewide election process while also being a candidate in the same election she was overseeing. It’s important that we consider the objective of this Green Book Attribute.&lt;br /&gt;
 &lt;br /&gt;
 This isn’t about Katie Hobbs; this attribute is about the tone (or example) Katie is setting for the employees under her control, either directly as a state employee or indirectly as a county employees.&lt;br /&gt;
 &lt;br /&gt;
 Why is this important? There are two possible outcomes for subordinates that may encounter ethical issues (unintentionally or purposefully). Leaders that demonstrate or push the limits of unethical behaviors may encourage unethical behavior by seeing no adverse consequences for this behavior. Meanwhile, a leader’s unethical behavior may shutdown ethical employees that become unwilling to bring up ethical issues knowing that unethical behavior is tolerated.&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.03&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.03&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body and management lead by an example that demonstrates the organization’s values, philosophy, and operating style. The oversight body and management set the tone at the top and throughout the organization by their example, which is fundamental to an effective internal control system. In larger entities, the various layers of management in the organizational structure may also set the “tone in the middle.” Although it is the oversight body and management’s responsibility to set the tone at the top, other personnel throughout the entity play an important role in supporting the tone that permeates the organizational culture.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.04&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.04&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body’s and management’s directives, attitudes, and behaviors reflect the integrity and ethical values expected throughout the entity. The oversight body and management reinforce the commitment to doing what is right, not just maintaining a minimum level of performance necessary to comply with applicable laws and regulations, so that these priorities are understood by all stakeholders, such as regulators, service organizations, employees, and the public.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.05&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.05&#039;&#039;&#039; ====&lt;br /&gt;
Tone at the top can be either a driver, as shown in the preceding paragraphs, or a barrier to internal control. Without a strong tone at the top to support an internal control system, the entity’s risk identification may be incomplete, risk responses may be inappropriate, control activities may not be appropriately designed or implemented, information and communication may falter, and results of monitoring may not be understood or acted upon to remediate deficiencies.&lt;br /&gt;
 &#039;&#039;&#039;[[May 15, 2025: Let’s Play Hot Potato]]&#039;&#039;&#039; - Contrary to the Green Book, multiple Maricopa County departments apparently believed that act of closing out of Public Records Request was culturally more important that resolving the citizen’s request.&lt;br /&gt;
 &lt;br /&gt;
 After the Procurement Department supplied four documents per the original PRR, three other PRRs were generated to transfer the (???)&lt;br /&gt;
&lt;br /&gt;
=== Standards of Conduct ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.06&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.06&#039;&#039;&#039; ====&lt;br /&gt;
Management establishes standards of conduct to communicate expectations concerning integrity and ethical values. The entity uses ethical values to balance the needs and concerns of different stakeholders, such as regulators, service organizations, employees, and the public. The standards of conduct guide the directives, attitudes, and behaviors of the organization in achieving its objectives.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.07&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.07&#039;&#039;&#039; ====&lt;br /&gt;
Management, with oversight from the oversight body, defines the organization’s expectations of ethical values in the standards of conduct. Management may consider using policies, operating principles, guidelines, or training to regularly communicate and reinforce the standards of conduct to the organization.&lt;br /&gt;
&lt;br /&gt;
=== Adherence to Standards of Conduct ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.08&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.08&#039;&#039;&#039; ====&lt;br /&gt;
Management establishes processes to evaluate performance against the entity’s expected standards of conduct and address any deviations in a timely manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.09&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.09&#039;&#039;&#039; ====&lt;br /&gt;
Management uses established standards of conduct as the basis for evaluating adherence to integrity and ethical values across the organization. Management evaluates the adherence to standards of conduct across all levels of the entity. To gain assurance that the entity’s standards of conduct are implemented effectively, management evaluates the directives, attitudes, and behaviors of individuals and teams. Evaluations may consist of ongoing monitoring or separate evaluations. Individual personnel can also report issues through reporting lines, such as regular staff meetings, upward feedback processes, a whistleblowing program, or an ethics hotline. The oversight body evaluates management’s adherence to the standards of conduct as well as the overall adherence by the entity.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.10&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.10&#039;&#039;&#039; ====&lt;br /&gt;
Management determines tolerance levels for deviations from standards of conduct. For instance, management may determine that the entity will have zero tolerance for deviations from certain expected standards of conduct, while deviations from others may be addressed with warnings to personnel. Management establishes a process for evaluations of individual and team adherence to standards of conduct that escalates and remediates deviations timely and consistently. Management, with oversight from the entity’s oversight body and with consideration of applicable laws and regulations, takes appropriate actions to remediate deviations.&lt;br /&gt;
&lt;br /&gt;
{{Principles}}&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Principle_1_-_Demonstrate_Commitment_to_Integrity_and_Ethical_Values&amp;diff=419</id>
		<title>Principle 1 - Demonstrate Commitment to Integrity and Ethical Values</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Principle_1_-_Demonstrate_Commitment_to_Integrity_and_Ethical_Values&amp;diff=419"/>
		<updated>2026-08-14T02:32:30Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;== Principle 1: Demonstrate Commitment to Integrity and Ethical Values ==&lt;br /&gt;
[https://guides.gaoinnovations.gov/greenbook/2025/principle-1-demonstrate-commitment-to-integrity-and-ethical-values/ External Link to US GAO Green Book Principle 1.]&lt;br /&gt;
&lt;br /&gt;
=== Overview ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.01&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.01&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body and management should demonstrate a commitment to integrity and ethical values.&lt;br /&gt;
&lt;br /&gt;
=== Tone at the Top ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.02&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.02&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body and management demonstrate the importance of integrity and ethical values through their directives, attitudes, and behavior.&lt;br /&gt;
 &#039;&#039;&#039;November 2024: Midterm Election&#039;&#039;&#039;&lt;br /&gt;
 &lt;br /&gt;
 Katie Hobbs managed the statewide election process as the Arizona Secretary of State while she was campaigning for Arizona Governor.&lt;br /&gt;
 &lt;br /&gt;
 Contrary to the Green Book, Katie created an ethical question by managing the statewide election process while also being a candidate in the same election she was overseeing. It’s important that we consider the objective of this Green Book Attribute. &lt;br /&gt;
 &lt;br /&gt;
 This isn’t about Katie Hobbs&#039;&#039;&#039;; this attribute is about the tone (or example) Katie is setting for the employees under her control, either directly as a state employee or indirectly as a county employees.&lt;br /&gt;
 &lt;br /&gt;
 Why is this important? There are two possible outcomes for subordinates that may encounter ethical issues (unintentionally or purposefully). Leaders that demonstrate or push the&#039;&#039;&#039; limits of unethical behaviors may encourage unethical behavior by seeing no adverse consequences for this behavior. Meanwhile, a leader’s unethical behavior may shutdown ethical employees that become unwilling to bring up ethical issues knowing that unethical behavior is tolerated.&lt;br /&gt;
&amp;lt;blockquote&amp;gt; &lt;br /&gt;
&lt;br /&gt;
Contrary to the Green Book, Katie created an ethical question by managing the statewide election process while also being a candidate in the same election she was overseeing. It’s important that we consider the objective of this Green Book Attribute. &lt;br /&gt;
&lt;br /&gt;
This isn’t about Katie Hobbs; this attribute is about the tone (or example) Katie is setting for the employees under her control, either directly as a state employee or indirectly as a county employees.&lt;br /&gt;
&lt;br /&gt;
Why is this important? There are two possible outcomes for subordinates that may encounter ethical issues (unintentionally or purposefully). Leaders that demonstrate or push the limits of unethical behaviors may encourage unethical behavior by seeing no adverse consequences for this behavior. Meanwhile, a leader’s unethical behavior may shutdown ethical employees that become unwilling to bring up ethical issues knowing that unethical behavior is tolerated.&amp;lt;/blockquote&amp;gt;&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.03&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.03&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body and management lead by an example that demonstrates the organization’s values, philosophy, and operating style. The oversight body and management set the tone at the top and throughout the organization by their example, which is fundamental to an effective internal control system. In larger entities, the various layers of management in the organizational structure may also set the “tone in the middle.” Although it is the oversight body and management’s responsibility to set the tone at the top, other personnel throughout the entity play an important role in supporting the tone that permeates the organizational culture.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.04&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.04&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body’s and management’s directives, attitudes, and behaviors reflect the integrity and ethical values expected throughout the entity. The oversight body and management reinforce the commitment to doing what is right, not just maintaining a minimum level of performance necessary to comply with applicable laws and regulations, so that these priorities are understood by all stakeholders, such as regulators, service organizations, employees, and the public.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.05&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.05&#039;&#039;&#039; ====&lt;br /&gt;
Tone at the top can be either a driver, as shown in the preceding paragraphs, or a barrier to internal control. Without a strong tone at the top to support an internal control system, the entity’s risk identification may be incomplete, risk responses may be inappropriate, control activities may not be appropriately designed or implemented, information and communication may falter, and results of monitoring may not be understood or acted upon to remediate deficiencies.&lt;br /&gt;
 &#039;&#039;&#039;[[May 15, 2025: Let’s Play Hot Potato]]&#039;&#039;&#039; - Contrary to the Green Book, multiple Maricopa County departments apparently believed that act of closing out of Public Records Request was culturally more important that resolving the citizen’s request.&lt;br /&gt;
 &lt;br /&gt;
 After the Procurement Department supplied four documents per the original PRR, three other PRRs were generated to transfer the (???)&lt;br /&gt;
&lt;br /&gt;
=== Standards of Conduct ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.06&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.06&#039;&#039;&#039; ====&lt;br /&gt;
Management establishes standards of conduct to communicate expectations concerning integrity and ethical values. The entity uses ethical values to balance the needs and concerns of different stakeholders, such as regulators, service organizations, employees, and the public. The standards of conduct guide the directives, attitudes, and behaviors of the organization in achieving its objectives.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.07&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.07&#039;&#039;&#039; ====&lt;br /&gt;
Management, with oversight from the oversight body, defines the organization’s expectations of ethical values in the standards of conduct. Management may consider using policies, operating principles, guidelines, or training to regularly communicate and reinforce the standards of conduct to the organization.&lt;br /&gt;
&lt;br /&gt;
=== Adherence to Standards of Conduct ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.08&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.08&#039;&#039;&#039; ====&lt;br /&gt;
Management establishes processes to evaluate performance against the entity’s expected standards of conduct and address any deviations in a timely manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.09&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.09&#039;&#039;&#039; ====&lt;br /&gt;
Management uses established standards of conduct as the basis for evaluating adherence to integrity and ethical values across the organization. Management evaluates the adherence to standards of conduct across all levels of the entity. To gain assurance that the entity’s standards of conduct are implemented effectively, management evaluates the directives, attitudes, and behaviors of individuals and teams. Evaluations may consist of ongoing monitoring or separate evaluations. Individual personnel can also report issues through reporting lines, such as regular staff meetings, upward feedback processes, a whistleblowing program, or an ethics hotline. The oversight body evaluates management’s adherence to the standards of conduct as well as the overall adherence by the entity.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.10&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.10&#039;&#039;&#039; ====&lt;br /&gt;
Management determines tolerance levels for deviations from standards of conduct. For instance, management may determine that the entity will have zero tolerance for deviations from certain expected standards of conduct, while deviations from others may be addressed with warnings to personnel. Management establishes a process for evaluations of individual and team adherence to standards of conduct that escalates and remediates deviations timely and consistently. Management, with oversight from the entity’s oversight body and with consideration of applicable laws and regulations, takes appropriate actions to remediate deviations.&lt;br /&gt;
&lt;br /&gt;
{{Principles}}&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Governance_Analysis&amp;diff=405</id>
		<title>Governance Analysis</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Governance_Analysis&amp;diff=405"/>
		<updated>2026-08-14T01:20:51Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;= Governance Analysis =&lt;br /&gt;
&lt;br /&gt;
This section provides a structured analysis of governance performance gaps using the &#039;&#039;&#039;Green Book&#039;&#039;&#039; — &#039;&#039;Standards for Internal Control in the Federal Government&#039;&#039; (May 2025) published by the United States Government Accountability Office.&lt;br /&gt;
&lt;br /&gt;
{{Principles}}&lt;br /&gt;
&lt;br /&gt;
== Related ==&lt;br /&gt;
&lt;br /&gt;
See [[The Story]] for the chronological narrative that provides context for these gaps.&lt;br /&gt;
&lt;br /&gt;
== Navigation ==&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Main Page|🏠 Main Page]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;br /&gt;
__NOTOC__&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=404</id>
		<title>Principle 10 - Design Control Activities</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=404"/>
		<updated>2026-08-14T01:17:50Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;== 10.0 Design Control Activities ==&lt;br /&gt;
[https://guides.gaoinnovations.gov/greenbook/2025/principle-10-design-control-activities/ External Link to US GAO Green Book Principle 10]&lt;br /&gt;
&lt;br /&gt;
=== Overview ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.01&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.01&#039;&#039;&#039; ====&lt;br /&gt;
Management should design control activities to mitigate risks to achieving the entity’s objectives to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.1&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.1 Response to Risks ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.02&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.02&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities in response to risks to achieve an effective internal control system. Control activities are the actions management establishes through policies and procedures to specifically mitigate risks to achieving the entity’s objectives to acceptable levels. Control activities support all the components of internal control but are particularly aligned with the risk assessment component. As part of periodic and ongoing risk assessments, management identifies objectives; the risks related to the entity and its objectives, including its service organizations; the entity’s risk tolerance; and risk responses. Management designs control activities or modifies existing control activities to mitigate risks to acceptable levels within management’s defined risk tolerance. Typically, control activities are needed when an entity chooses to either reduce or share a risk. The nature and extent of the risk response and any associated control activities will depend, at least in part, on management’s defined risk tolerance.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.2&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.2 Design of Appropriate Types of Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.03&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.03&#039;&#039;&#039; ====&lt;br /&gt;
Management designs appropriate types of control activities for the entity’s internal control system, including the entity’s information technology, by considering all aspects of its internal control components, relevant business processes, and operating environment. An entity’s internal control is flexible to allow management to tailor control activities to meet the entity’s unique needs. The specific control activities used by a given entity may be different from those used by others based on several factors. These factors could include specific threats the entity faces and the risks involved, differences in objectives, managerial judgment, size and complexity of the entity, operational environment, and sensitivity and value of data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.04&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.04&#039;&#039;&#039; ====&lt;br /&gt;
The common categories of control activities listed illustrate the range and variety of control activities that may be useful to management. &lt;br /&gt;
&lt;br /&gt;
The list is not all inclusive and may not include all categories of control activities that an entity may need.&lt;br /&gt;
&lt;br /&gt;
==== Common Categories of Control Activities ====&lt;br /&gt;
* Top-level reviews of actual performance&lt;br /&gt;
* Reviews by management at the functional or activity level&lt;br /&gt;
* Establishment and review of performance measures and indicators&lt;br /&gt;
* Management of human capital&lt;br /&gt;
* Control activities over information processing&lt;br /&gt;
* Physical control activities over vulnerable assets&lt;br /&gt;
* Access restrictions to and accountability for resources and records&lt;br /&gt;
* Authorization of transactions&lt;br /&gt;
* Control activities over complete, accurate, and timely recording of valid transactions&lt;br /&gt;
* Appropriate documentation of transactions and control activities&lt;br /&gt;
* Oversight of entity business processes assigned to service organizations&lt;br /&gt;
* Segregation of duties&lt;br /&gt;
* Program-related control activities&lt;br /&gt;
* Fraud-related control activities&lt;br /&gt;
* Improper-payment-related control activities&lt;br /&gt;
* Compliance-related control activities&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.3&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.3 Design of Automated and Manual Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.05&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.05&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be designed and implemented in an automated, partially automated, or a manual manner. Automated control activities may be wholly or partially performed using the entity’s information technology. Manual control activities are performed by individuals without relying on the entity’s information technology. Automated control activities tend to be more reliable because they are less susceptible to human error and are typically more efficient.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.06&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.06&#039;&#039;&#039; ====&lt;br /&gt;
Management designs information technology control activities to support the operation and security of the entity’s information technology and automated business processes. Information technology control activities consist of general, application, and user control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.07&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.07&#039;&#039;&#039; ====&lt;br /&gt;
Application and user control activities rely on the entity’s information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, and output of data. User control activities, sometimes referred to as information technology-dependent controls, are partially automated control activities that are performed by individuals using the entity’s information technology or by relying on the information processed through technology. For example, management may authorize a transaction as part of an automated workflow or may respond to incidents flagged in system log reports.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.08&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.08&#039;&#039;&#039; ====&lt;br /&gt;
General control activities are designed to mitigate information security risks and are the actions established through policies and procedures that apply to all or a large segment of an entity’s information technology. General control activities support the proper operation of the entity’s information technology by creating a suitable environment for effective operation of application and user control activities. General control activities can be designed and implemented in either an automated or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.09&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.09&#039;&#039;&#039; ====&lt;br /&gt;
Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.[[File:10.09-fig-7.png|center|1000x1000px|thumb|&#039;&#039;&#039;Figure 7:&#039;&#039;&#039; Common Categories of Information Technology Control Activities]]&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.4&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.4 Design of Preventive and Detective Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.10&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.10&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be either preventive or detective. The main difference between preventive and detective control activities is timing, that is, when the control activity occurs within an entity’s operations. A preventive control activity is designed to avoid an unintended event or result before it occurs. A detective control activity is designed to discover and timely correct an unintended event or result after it occurs. The effectiveness of a detective control activity depends on timeliness of the corrective action to address the unintended event or result. Corrective action may address the event that occurred or may correct the deficiencies in the process that led to the event.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.11&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.11&#039;&#039;&#039; ====&lt;br /&gt;
Management evaluates the purpose of the control activity as well as the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives. Management may design both preventive and detective control activities to effectively mitigate the risks to achieving the objectives, particularly in circumstances where the risk of an unintended event or result occurring is high. Generally, the higher the risk of an unintended event or result occurring, the stronger or more robust the control activities need to be to effectively mitigate the higher risk to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.12&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.12&#039;&#039;&#039; ====&lt;br /&gt;
Management designs an appropriate mix of preventive and detective control activities to mitigate risks to an acceptable level, prioritizing preventive control activities where appropriate. When designing control activities, management first considers preventive control activities, as they generally offer the most cost-efficient use of resources and are generally effective at mitigating fraud and improper payment risks. Management next considers detective control activities and may design both preventive and detective control activities when necessary to mitigate a particular risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.13&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.13&#039;&#039;&#039; ====&lt;br /&gt;
There may be rare situations where management determines through its evaluation that a preventive control activity would better mitigate a particular risk but is unable to implement it. In these situations, management strengthens and expedites detective control activities and may also expedite monitoring activities to enable the entity to effectively mitigate the risk to acceptable levels, considering the risk related to the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.5&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.5 Design of Control Activities at Various Levels ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.14&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.14&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities at the appropriate levels in the organizational structure.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.15&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.15&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities for appropriate mitigation of risks in the entity’s business processes. Business processes transform inputs into outputs through a series of transactions or activities to achieve the entity’s objectives. Management designs entity-level control activities, business process-level control activities (commonly referred to as transaction control activities), or both depending on the level of precision needed so that the entity mitigates risks to an acceptable level related to its business processes. Entity-level and transaction control activities can be implemented in an automated, partially automated, or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.16&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.16&#039;&#039;&#039; ====&lt;br /&gt;
Entity-level control activities are controls designed to mitigate risks that have a pervasive effect on an entity’s internal control system and may pertain to multiple components. Entity-level control activities may include controls related to the entity’s risk assessment process, control environment, service organizations, management override, and performance or analytical reviews.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.17&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.17&#039;&#039;&#039; ====&lt;br /&gt;
Transaction control activities are controls that directly mitigate information processing risks in the entity’s business processes. The term transaction tends to be associated with business processes addressing reporting objectives (e.g., financial transactions), while the term activity is more often associated with business processes addressing operations or compliance objectives. In the Green Book, “transactions” and “transaction control activities” can cover both transactions and activities. Management may design a variety of transaction control activities for business processes, which may include verifications, reconciliations, authorizations and approvals, physical control activities, and supervisory control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.18&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.18&#039;&#039;&#039; ====&lt;br /&gt;
When designing transaction control activities, management evaluates information processing objectives to meet the entity’s objectives and mitigate related risks.&lt;br /&gt;
&lt;br /&gt;
Information processing objectives may include the following:&lt;br /&gt;
&lt;br /&gt;
* Completeness - All transactions and events that occur have been properly recorded.&lt;br /&gt;
* Accuracy - Data relating to transactions and events are properly and timely recorded.&lt;br /&gt;
* Validity - All recorded transactions and events actually occurred, are related to the entity, and were executed according to prescribed procedures.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.19&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.19&#039;&#039;&#039; ====&lt;br /&gt;
While the information processing objectives are most often associated with financial processes and transactions, information processing objectives can be applied to any activity in an organization. For example, information processing objectives and related control activities can be applied to management’s decision-making processes that use non-financial data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.20&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.20&#039;&#039;&#039; ====&lt;br /&gt;
When designing entity-level and transaction control activities, management evaluates the level of precision needed for the business processes to meet the entity’s objectives and mitigate related risks. The precision of a control activity refers to how exact the control activity will be in preventing or detecting an unintended event or result. Control activity precision is closely linked to the entity’s risk tolerance for a particular objective; a lower risk tolerance will require a more precise control activity. In determining the necessary level of precision for a control activity, management evaluates the following:&lt;br /&gt;
&lt;br /&gt;
* &#039;&#039;&#039;Level of aggregation&#039;&#039;&#039; - A control activity that is performed at a more granular level generally is more precise than one performed at a higher level. For example, an analysis of obligations by budget object class normally is more precise than an analysis of total obligations for the entity.&lt;br /&gt;
* &#039;&#039;&#039;Consistency and timing of performance&#039;&#039;&#039; - A control activity that is performed routinely, consistently, and timely generally is more precise than one performed sporadically.&lt;br /&gt;
* &#039;&#039;&#039;Correlation to relevant business processes&#039;&#039;&#039; - A control activity that is directly related to a business process generally is more likely to prevent or detect and correct an error than a control activity that is only indirectly related.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.6&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.6 Segregation of Duties ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.21&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.21&#039;&#039;&#039; ====&lt;br /&gt;
Management considers segregation of duties in designing control activities so that incompatible duties are segregated. Where such segregation is not practical, management designs alternative control activities to mitigate the risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.22&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.22&#039;&#039;&#039; ====&lt;br /&gt;
Segregation of duties helps prevent fraud, waste, and abuse in the internal control system. Management considers the need to separate control activities related to authority, custody, and accounting of operations to achieve adequate segregation of duties within the entity’s business processes. Segregation of duties can mitigate the risk of management override. Management override circumvents existing control activities and increases risk of fraud, waste, and abuse. Management mitigates this risk through segregation of duties but cannot absolutely prevent it because of the risk of collusion, where two or more employees act together to commit fraud, waste, or abuse.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.23&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.23&#039;&#039;&#039; ====&lt;br /&gt;
If segregation of duties is not practical within a business process because of limited personnel or other factors, management designs alternative control activities to mitigate the risk of fraud, waste, or abuse in the business process.&lt;br /&gt;
&lt;br /&gt;
{{Principles}}&lt;br /&gt;
&lt;br /&gt;
== Related Story Events ==&lt;br /&gt;
&lt;br /&gt;
* [[2020: The Event|🗳️ 2020: The Event]]&lt;br /&gt;
* [[May 15, 2025: Let&#039;s Play Hot Potato|🥔 May 2025: PRR Issues]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=403</id>
		<title>Principle 10 - Design Control Activities</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=403"/>
		<updated>2026-08-14T01:17:05Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: /* 10.04 */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;== 10.0 Design Control Activities ==&lt;br /&gt;
[https://guides.gaoinnovations.gov/greenbook/2025/principle-10-design-control-activities/ External Link to US GAO Green Book Principle 10]&lt;br /&gt;
&lt;br /&gt;
=== Overview ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.01&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.01&#039;&#039;&#039; ====&lt;br /&gt;
Management should design control activities to mitigate risks to achieving the entity’s objectives to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.1&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.1 Response to Risks ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.02&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.02&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities in response to risks to achieve an effective internal control system. Control activities are the actions management establishes through policies and procedures to specifically mitigate risks to achieving the entity’s objectives to acceptable levels. Control activities support all the components of internal control but are particularly aligned with the risk assessment component. As part of periodic and ongoing risk assessments, management identifies objectives; the risks related to the entity and its objectives, including its service organizations; the entity’s risk tolerance; and risk responses. Management designs control activities or modifies existing control activities to mitigate risks to acceptable levels within management’s defined risk tolerance. Typically, control activities are needed when an entity chooses to either reduce or share a risk. The nature and extent of the risk response and any associated control activities will depend, at least in part, on management’s defined risk tolerance.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.2&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.2 Design of Appropriate Types of Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.03&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.03&#039;&#039;&#039; ====&lt;br /&gt;
Management designs appropriate types of control activities for the entity’s internal control system, including the entity’s information technology, by considering all aspects of its internal control components, relevant business processes, and operating environment. An entity’s internal control is flexible to allow management to tailor control activities to meet the entity’s unique needs. The specific control activities used by a given entity may be different from those used by others based on several factors. These factors could include specific threats the entity faces and the risks involved, differences in objectives, managerial judgment, size and complexity of the entity, operational environment, and sensitivity and value of data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.04&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.04&#039;&#039;&#039; ====&lt;br /&gt;
The common categories of control activities listed illustrate the range and variety of control activities that may be useful to management. &lt;br /&gt;
&lt;br /&gt;
The list is not all inclusive and may not include all categories of control activities that an entity may need.&lt;br /&gt;
&lt;br /&gt;
===== Common Categories of Control Activities =====&lt;br /&gt;
&lt;br /&gt;
* Top-level reviews of actual performance&lt;br /&gt;
* Reviews by management at the functional or activity level&lt;br /&gt;
* Establishment and review of performance measures and indicators&lt;br /&gt;
* Management of human capital&lt;br /&gt;
* Control activities over information processing&lt;br /&gt;
* Physical control activities over vulnerable assets&lt;br /&gt;
* Access restrictions to and accountability for resources and records&lt;br /&gt;
* Authorization of transactions&lt;br /&gt;
* Control activities over complete, accurate, and timely recording of valid transactions&lt;br /&gt;
* Appropriate documentation of transactions and control activities&lt;br /&gt;
* Oversight of entity business processes assigned to service organizations&lt;br /&gt;
* Segregation of duties&lt;br /&gt;
* Program-related control activities&lt;br /&gt;
* Fraud-related control activities&lt;br /&gt;
* Improper-payment-related control activities&lt;br /&gt;
* Compliance-related control activities&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.3&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.3 Design of Automated and Manual Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.05&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.05&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be designed and implemented in an automated, partially automated, or a manual manner. Automated control activities may be wholly or partially performed using the entity’s information technology. Manual control activities are performed by individuals without relying on the entity’s information technology. Automated control activities tend to be more reliable because they are less susceptible to human error and are typically more efficient.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.06&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.06&#039;&#039;&#039; ====&lt;br /&gt;
Management designs information technology control activities to support the operation and security of the entity’s information technology and automated business processes. Information technology control activities consist of general, application, and user control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.07&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.07&#039;&#039;&#039; ====&lt;br /&gt;
Application and user control activities rely on the entity’s information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, and output of data. User control activities, sometimes referred to as information technology-dependent controls, are partially automated control activities that are performed by individuals using the entity’s information technology or by relying on the information processed through technology. For example, management may authorize a transaction as part of an automated workflow or may respond to incidents flagged in system log reports.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.08&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.08&#039;&#039;&#039; ====&lt;br /&gt;
General control activities are designed to mitigate information security risks and are the actions established through policies and procedures that apply to all or a large segment of an entity’s information technology. General control activities support the proper operation of the entity’s information technology by creating a suitable environment for effective operation of application and user control activities. General control activities can be designed and implemented in either an automated or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.09&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.09&#039;&#039;&#039; ====&lt;br /&gt;
Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.[[File:10.09-fig-7.png|center|1000x1000px|thumb|&#039;&#039;&#039;Figure 7:&#039;&#039;&#039; Common Categories of Information Technology Control Activities]]&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.4&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.4 Design of Preventive and Detective Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.10&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.10&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be either preventive or detective. The main difference between preventive and detective control activities is timing, that is, when the control activity occurs within an entity’s operations. A preventive control activity is designed to avoid an unintended event or result before it occurs. A detective control activity is designed to discover and timely correct an unintended event or result after it occurs. The effectiveness of a detective control activity depends on timeliness of the corrective action to address the unintended event or result. Corrective action may address the event that occurred or may correct the deficiencies in the process that led to the event.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.11&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.11&#039;&#039;&#039; ====&lt;br /&gt;
Management evaluates the purpose of the control activity as well as the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives. Management may design both preventive and detective control activities to effectively mitigate the risks to achieving the objectives, particularly in circumstances where the risk of an unintended event or result occurring is high. Generally, the higher the risk of an unintended event or result occurring, the stronger or more robust the control activities need to be to effectively mitigate the higher risk to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.12&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.12&#039;&#039;&#039; ====&lt;br /&gt;
Management designs an appropriate mix of preventive and detective control activities to mitigate risks to an acceptable level, prioritizing preventive control activities where appropriate. When designing control activities, management first considers preventive control activities, as they generally offer the most cost-efficient use of resources and are generally effective at mitigating fraud and improper payment risks. Management next considers detective control activities and may design both preventive and detective control activities when necessary to mitigate a particular risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.13&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.13&#039;&#039;&#039; ====&lt;br /&gt;
There may be rare situations where management determines through its evaluation that a preventive control activity would better mitigate a particular risk but is unable to implement it. In these situations, management strengthens and expedites detective control activities and may also expedite monitoring activities to enable the entity to effectively mitigate the risk to acceptable levels, considering the risk related to the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.5&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.5 Design of Control Activities at Various Levels ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.14&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.14&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities at the appropriate levels in the organizational structure.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.15&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.15&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities for appropriate mitigation of risks in the entity’s business processes. Business processes transform inputs into outputs through a series of transactions or activities to achieve the entity’s objectives. Management designs entity-level control activities, business process-level control activities (commonly referred to as transaction control activities), or both depending on the level of precision needed so that the entity mitigates risks to an acceptable level related to its business processes. Entity-level and transaction control activities can be implemented in an automated, partially automated, or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.16&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.16&#039;&#039;&#039; ====&lt;br /&gt;
Entity-level control activities are controls designed to mitigate risks that have a pervasive effect on an entity’s internal control system and may pertain to multiple components. Entity-level control activities may include controls related to the entity’s risk assessment process, control environment, service organizations, management override, and performance or analytical reviews.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.17&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.17&#039;&#039;&#039; ====&lt;br /&gt;
Transaction control activities are controls that directly mitigate information processing risks in the entity’s business processes. The term transaction tends to be associated with business processes addressing reporting objectives (e.g., financial transactions), while the term activity is more often associated with business processes addressing operations or compliance objectives. In the Green Book, “transactions” and “transaction control activities” can cover both transactions and activities. Management may design a variety of transaction control activities for business processes, which may include verifications, reconciliations, authorizations and approvals, physical control activities, and supervisory control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.18&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.18&#039;&#039;&#039; ====&lt;br /&gt;
When designing transaction control activities, management evaluates information processing objectives to meet the entity’s objectives and mitigate related risks.&lt;br /&gt;
&lt;br /&gt;
Information processing objectives may include the following:&lt;br /&gt;
&lt;br /&gt;
* Completeness - All transactions and events that occur have been properly recorded.&lt;br /&gt;
* Accuracy - Data relating to transactions and events are properly and timely recorded.&lt;br /&gt;
* Validity - All recorded transactions and events actually occurred, are related to the entity, and were executed according to prescribed procedures.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.19&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.19&#039;&#039;&#039; ====&lt;br /&gt;
While the information processing objectives are most often associated with financial processes and transactions, information processing objectives can be applied to any activity in an organization. For example, information processing objectives and related control activities can be applied to management’s decision-making processes that use non-financial data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.20&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.20&#039;&#039;&#039; ====&lt;br /&gt;
When designing entity-level and transaction control activities, management evaluates the level of precision needed for the business processes to meet the entity’s objectives and mitigate related risks. The precision of a control activity refers to how exact the control activity will be in preventing or detecting an unintended event or result. Control activity precision is closely linked to the entity’s risk tolerance for a particular objective; a lower risk tolerance will require a more precise control activity. In determining the necessary level of precision for a control activity, management evaluates the following:&lt;br /&gt;
&lt;br /&gt;
* &#039;&#039;&#039;Level of aggregation&#039;&#039;&#039; - A control activity that is performed at a more granular level generally is more precise than one performed at a higher level. For example, an analysis of obligations by budget object class normally is more precise than an analysis of total obligations for the entity.&lt;br /&gt;
* &#039;&#039;&#039;Consistency and timing of performance&#039;&#039;&#039; - A control activity that is performed routinely, consistently, and timely generally is more precise than one performed sporadically.&lt;br /&gt;
* &#039;&#039;&#039;Correlation to relevant business processes&#039;&#039;&#039; - A control activity that is directly related to a business process generally is more likely to prevent or detect and correct an error than a control activity that is only indirectly related.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.6&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.6 Segregation of Duties ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.21&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.21&#039;&#039;&#039; ====&lt;br /&gt;
Management considers segregation of duties in designing control activities so that incompatible duties are segregated. Where such segregation is not practical, management designs alternative control activities to mitigate the risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.22&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.22&#039;&#039;&#039; ====&lt;br /&gt;
Segregation of duties helps prevent fraud, waste, and abuse in the internal control system. Management considers the need to separate control activities related to authority, custody, and accounting of operations to achieve adequate segregation of duties within the entity’s business processes. Segregation of duties can mitigate the risk of management override. Management override circumvents existing control activities and increases risk of fraud, waste, and abuse. Management mitigates this risk through segregation of duties but cannot absolutely prevent it because of the risk of collusion, where two or more employees act together to commit fraud, waste, or abuse.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.23&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.23&#039;&#039;&#039; ====&lt;br /&gt;
If segregation of duties is not practical within a business process because of limited personnel or other factors, management designs alternative control activities to mitigate the risk of fraud, waste, or abuse in the business process.&lt;br /&gt;
&lt;br /&gt;
{{Principles}}&lt;br /&gt;
&lt;br /&gt;
== Related Story Events ==&lt;br /&gt;
&lt;br /&gt;
* [[2020: The Event|🗳️ 2020: The Event]]&lt;br /&gt;
* [[May 15, 2025: Let&#039;s Play Hot Potato|🥔 May 2025: PRR Issues]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=401</id>
		<title>Principle 10 - Design Control Activities</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=401"/>
		<updated>2026-08-14T01:16:05Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: /* 10.04 */&lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;== 10.0 Design Control Activities ==&lt;br /&gt;
[https://guides.gaoinnovations.gov/greenbook/2025/principle-10-design-control-activities/ External Link to US GAO Green Book Principle 10]&lt;br /&gt;
&lt;br /&gt;
=== Overview ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.01&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.01&#039;&#039;&#039; ====&lt;br /&gt;
Management should design control activities to mitigate risks to achieving the entity’s objectives to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.1&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.1 Response to Risks ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.02&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.02&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities in response to risks to achieve an effective internal control system. Control activities are the actions management establishes through policies and procedures to specifically mitigate risks to achieving the entity’s objectives to acceptable levels. Control activities support all the components of internal control but are particularly aligned with the risk assessment component. As part of periodic and ongoing risk assessments, management identifies objectives; the risks related to the entity and its objectives, including its service organizations; the entity’s risk tolerance; and risk responses. Management designs control activities or modifies existing control activities to mitigate risks to acceptable levels within management’s defined risk tolerance. Typically, control activities are needed when an entity chooses to either reduce or share a risk. The nature and extent of the risk response and any associated control activities will depend, at least in part, on management’s defined risk tolerance.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.2&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.2 Design of Appropriate Types of Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.03&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.03&#039;&#039;&#039; ====&lt;br /&gt;
Management designs appropriate types of control activities for the entity’s internal control system, including the entity’s information technology, by considering all aspects of its internal control components, relevant business processes, and operating environment. An entity’s internal control is flexible to allow management to tailor control activities to meet the entity’s unique needs. The specific control activities used by a given entity may be different from those used by others based on several factors. These factors could include specific threats the entity faces and the risks involved, differences in objectives, managerial judgment, size and complexity of the entity, operational environment, and sensitivity and value of data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.04&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.04&#039;&#039;&#039; ====&lt;br /&gt;
The common categories of control activities listed in table 1 [omitted] illustrate the range and variety of control activities that may be useful to management. &lt;br /&gt;
&lt;br /&gt;
The list is not all inclusive and may not include all categories of control activities that an entity may need.&lt;br /&gt;
&lt;br /&gt;
===== Common Categories of Control Activities =====&lt;br /&gt;
&lt;br /&gt;
* Top-level reviews of actual performance&lt;br /&gt;
* Reviews by management at the functional or activity level&lt;br /&gt;
* Establishment and review of performance measures and indicators&lt;br /&gt;
* Management of human capital&lt;br /&gt;
* Control activities over information processing&lt;br /&gt;
* Physical control activities over vulnerable assets&lt;br /&gt;
* Access restrictions to and accountability for resources and records&lt;br /&gt;
* Authorization of transactions&lt;br /&gt;
* Control activities over complete, accurate, and timely recording of valid transactions&lt;br /&gt;
* Appropriate documentation of transactions and control activities&lt;br /&gt;
* Oversight of entity business processes assigned to service organizations&lt;br /&gt;
* Segregation of duties&lt;br /&gt;
* Program-related control activities&lt;br /&gt;
* Fraud-related control activities&lt;br /&gt;
* Improper-payment-related control activities&lt;br /&gt;
* Compliance-related control activities&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.3&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.3 Design of Automated and Manual Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.05&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.05&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be designed and implemented in an automated, partially automated, or a manual manner. Automated control activities may be wholly or partially performed using the entity’s information technology. Manual control activities are performed by individuals without relying on the entity’s information technology. Automated control activities tend to be more reliable because they are less susceptible to human error and are typically more efficient.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.06&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.06&#039;&#039;&#039; ====&lt;br /&gt;
Management designs information technology control activities to support the operation and security of the entity’s information technology and automated business processes. Information technology control activities consist of general, application, and user control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.07&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.07&#039;&#039;&#039; ====&lt;br /&gt;
Application and user control activities rely on the entity’s information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, and output of data. User control activities, sometimes referred to as information technology-dependent controls, are partially automated control activities that are performed by individuals using the entity’s information technology or by relying on the information processed through technology. For example, management may authorize a transaction as part of an automated workflow or may respond to incidents flagged in system log reports.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.08&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.08&#039;&#039;&#039; ====&lt;br /&gt;
General control activities are designed to mitigate information security risks and are the actions established through policies and procedures that apply to all or a large segment of an entity’s information technology. General control activities support the proper operation of the entity’s information technology by creating a suitable environment for effective operation of application and user control activities. General control activities can be designed and implemented in either an automated or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.09&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.09&#039;&#039;&#039; ====&lt;br /&gt;
Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.[[File:10.09-fig-7.png|center|1000x1000px|thumb|&#039;&#039;&#039;Figure 7:&#039;&#039;&#039; Common Categories of Information Technology Control Activities]]&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.4&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.4 Design of Preventive and Detective Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.10&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.10&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be either preventive or detective. The main difference between preventive and detective control activities is timing, that is, when the control activity occurs within an entity’s operations. A preventive control activity is designed to avoid an unintended event or result before it occurs. A detective control activity is designed to discover and timely correct an unintended event or result after it occurs. The effectiveness of a detective control activity depends on timeliness of the corrective action to address the unintended event or result. Corrective action may address the event that occurred or may correct the deficiencies in the process that led to the event.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.11&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.11&#039;&#039;&#039; ====&lt;br /&gt;
Management evaluates the purpose of the control activity as well as the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives. Management may design both preventive and detective control activities to effectively mitigate the risks to achieving the objectives, particularly in circumstances where the risk of an unintended event or result occurring is high. Generally, the higher the risk of an unintended event or result occurring, the stronger or more robust the control activities need to be to effectively mitigate the higher risk to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.12&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.12&#039;&#039;&#039; ====&lt;br /&gt;
Management designs an appropriate mix of preventive and detective control activities to mitigate risks to an acceptable level, prioritizing preventive control activities where appropriate. When designing control activities, management first considers preventive control activities, as they generally offer the most cost-efficient use of resources and are generally effective at mitigating fraud and improper payment risks. Management next considers detective control activities and may design both preventive and detective control activities when necessary to mitigate a particular risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.13&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.13&#039;&#039;&#039; ====&lt;br /&gt;
There may be rare situations where management determines through its evaluation that a preventive control activity would better mitigate a particular risk but is unable to implement it. In these situations, management strengthens and expedites detective control activities and may also expedite monitoring activities to enable the entity to effectively mitigate the risk to acceptable levels, considering the risk related to the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.5&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.5 Design of Control Activities at Various Levels ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.14&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.14&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities at the appropriate levels in the organizational structure.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.15&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.15&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities for appropriate mitigation of risks in the entity’s business processes. Business processes transform inputs into outputs through a series of transactions or activities to achieve the entity’s objectives. Management designs entity-level control activities, business process-level control activities (commonly referred to as transaction control activities), or both depending on the level of precision needed so that the entity mitigates risks to an acceptable level related to its business processes. Entity-level and transaction control activities can be implemented in an automated, partially automated, or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.16&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.16&#039;&#039;&#039; ====&lt;br /&gt;
Entity-level control activities are controls designed to mitigate risks that have a pervasive effect on an entity’s internal control system and may pertain to multiple components. Entity-level control activities may include controls related to the entity’s risk assessment process, control environment, service organizations, management override, and performance or analytical reviews.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.17&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.17&#039;&#039;&#039; ====&lt;br /&gt;
Transaction control activities are controls that directly mitigate information processing risks in the entity’s business processes. The term transaction tends to be associated with business processes addressing reporting objectives (e.g., financial transactions), while the term activity is more often associated with business processes addressing operations or compliance objectives. In the Green Book, “transactions” and “transaction control activities” can cover both transactions and activities. Management may design a variety of transaction control activities for business processes, which may include verifications, reconciliations, authorizations and approvals, physical control activities, and supervisory control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.18&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.18&#039;&#039;&#039; ====&lt;br /&gt;
When designing transaction control activities, management evaluates information processing objectives to meet the entity’s objectives and mitigate related risks.&lt;br /&gt;
&lt;br /&gt;
Information processing objectives may include the following:&lt;br /&gt;
&lt;br /&gt;
* Completeness - All transactions and events that occur have been properly recorded.&lt;br /&gt;
* Accuracy - Data relating to transactions and events are properly and timely recorded.&lt;br /&gt;
* Validity - All recorded transactions and events actually occurred, are related to the entity, and were executed according to prescribed procedures.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.19&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.19&#039;&#039;&#039; ====&lt;br /&gt;
While the information processing objectives are most often associated with financial processes and transactions, information processing objectives can be applied to any activity in an organization. For example, information processing objectives and related control activities can be applied to management’s decision-making processes that use non-financial data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.20&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.20&#039;&#039;&#039; ====&lt;br /&gt;
When designing entity-level and transaction control activities, management evaluates the level of precision needed for the business processes to meet the entity’s objectives and mitigate related risks. The precision of a control activity refers to how exact the control activity will be in preventing or detecting an unintended event or result. Control activity precision is closely linked to the entity’s risk tolerance for a particular objective; a lower risk tolerance will require a more precise control activity. In determining the necessary level of precision for a control activity, management evaluates the following:&lt;br /&gt;
&lt;br /&gt;
* &#039;&#039;&#039;Level of aggregation&#039;&#039;&#039; - A control activity that is performed at a more granular level generally is more precise than one performed at a higher level. For example, an analysis of obligations by budget object class normally is more precise than an analysis of total obligations for the entity.&lt;br /&gt;
* &#039;&#039;&#039;Consistency and timing of performance&#039;&#039;&#039; - A control activity that is performed routinely, consistently, and timely generally is more precise than one performed sporadically.&lt;br /&gt;
* &#039;&#039;&#039;Correlation to relevant business processes&#039;&#039;&#039; - A control activity that is directly related to a business process generally is more likely to prevent or detect and correct an error than a control activity that is only indirectly related.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.6&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.6 Segregation of Duties ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.21&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.21&#039;&#039;&#039; ====&lt;br /&gt;
Management considers segregation of duties in designing control activities so that incompatible duties are segregated. Where such segregation is not practical, management designs alternative control activities to mitigate the risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.22&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.22&#039;&#039;&#039; ====&lt;br /&gt;
Segregation of duties helps prevent fraud, waste, and abuse in the internal control system. Management considers the need to separate control activities related to authority, custody, and accounting of operations to achieve adequate segregation of duties within the entity’s business processes. Segregation of duties can mitigate the risk of management override. Management override circumvents existing control activities and increases risk of fraud, waste, and abuse. Management mitigates this risk through segregation of duties but cannot absolutely prevent it because of the risk of collusion, where two or more employees act together to commit fraud, waste, or abuse.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.23&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.23&#039;&#039;&#039; ====&lt;br /&gt;
If segregation of duties is not practical within a business process because of limited personnel or other factors, management designs alternative control activities to mitigate the risk of fraud, waste, or abuse in the business process.&lt;br /&gt;
&lt;br /&gt;
{{Principles}}&lt;br /&gt;
&lt;br /&gt;
== Related Story Events ==&lt;br /&gt;
&lt;br /&gt;
* [[2020: The Event|🗳️ 2020: The Event]]&lt;br /&gt;
* [[May 15, 2025: Let&#039;s Play Hot Potato|🥔 May 2025: PRR Issues]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=400</id>
		<title>Principle 10 - Design Control Activities</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=400"/>
		<updated>2026-08-14T01:12:10Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;== 10.0 Design Control Activities ==&lt;br /&gt;
[https://guides.gaoinnovations.gov/greenbook/2025/principle-10-design-control-activities/ External Link to US GAO Green Book Principle 10]&lt;br /&gt;
&lt;br /&gt;
=== Overview ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.01&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.01&#039;&#039;&#039; ====&lt;br /&gt;
Management should design control activities to mitigate risks to achieving the entity’s objectives to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.1&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.1 Response to Risks ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.02&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.02&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities in response to risks to achieve an effective internal control system. Control activities are the actions management establishes through policies and procedures to specifically mitigate risks to achieving the entity’s objectives to acceptable levels. Control activities support all the components of internal control but are particularly aligned with the risk assessment component. As part of periodic and ongoing risk assessments, management identifies objectives; the risks related to the entity and its objectives, including its service organizations; the entity’s risk tolerance; and risk responses. Management designs control activities or modifies existing control activities to mitigate risks to acceptable levels within management’s defined risk tolerance. Typically, control activities are needed when an entity chooses to either reduce or share a risk. The nature and extent of the risk response and any associated control activities will depend, at least in part, on management’s defined risk tolerance.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.2&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.2 Design of Appropriate Types of Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.03&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.03&#039;&#039;&#039; ====&lt;br /&gt;
Management designs appropriate types of control activities for the entity’s internal control system, including the entity’s information technology, by considering all aspects of its internal control components, relevant business processes, and operating environment. An entity’s internal control is flexible to allow management to tailor control activities to meet the entity’s unique needs. The specific control activities used by a given entity may be different from those used by others based on several factors. These factors could include specific threats the entity faces and the risks involved, differences in objectives, managerial judgment, size and complexity of the entity, operational environment, and sensitivity and value of data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.04&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.04&#039;&#039;&#039; ====&lt;br /&gt;
The common categories of control activities listed in table 1 [omitted] illustrate the range and variety of control activities that may be useful to management. &lt;br /&gt;
&lt;br /&gt;
The list is not all inclusive and may not include all categories of control activities that an entity may need.&lt;br /&gt;
&lt;br /&gt;
(ADD TABLE)&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.3&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.3 Design of Automated and Manual Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.05&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.05&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be designed and implemented in an automated, partially automated, or a manual manner. Automated control activities may be wholly or partially performed using the entity’s information technology. Manual control activities are performed by individuals without relying on the entity’s information technology. Automated control activities tend to be more reliable because they are less susceptible to human error and are typically more efficient.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.06&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.06&#039;&#039;&#039; ====&lt;br /&gt;
Management designs information technology control activities to support the operation and security of the entity’s information technology and automated business processes. Information technology control activities consist of general, application, and user control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.07&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.07&#039;&#039;&#039; ====&lt;br /&gt;
Application and user control activities rely on the entity’s information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, and output of data. User control activities, sometimes referred to as information technology-dependent controls, are partially automated control activities that are performed by individuals using the entity’s information technology or by relying on the information processed through technology. For example, management may authorize a transaction as part of an automated workflow or may respond to incidents flagged in system log reports.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.08&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.08&#039;&#039;&#039; ====&lt;br /&gt;
General control activities are designed to mitigate information security risks and are the actions established through policies and procedures that apply to all or a large segment of an entity’s information technology. General control activities support the proper operation of the entity’s information technology by creating a suitable environment for effective operation of application and user control activities. General control activities can be designed and implemented in either an automated or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.09&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.09&#039;&#039;&#039; ====&lt;br /&gt;
Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.[[File:10.09-fig-7.png|center|1000x1000px|thumb|&#039;&#039;&#039;Figure 7:&#039;&#039;&#039; Common Categories of Information Technology Control Activities]]&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.4&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.4 Design of Preventive and Detective Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.10&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.10&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be either preventive or detective. The main difference between preventive and detective control activities is timing, that is, when the control activity occurs within an entity’s operations. A preventive control activity is designed to avoid an unintended event or result before it occurs. A detective control activity is designed to discover and timely correct an unintended event or result after it occurs. The effectiveness of a detective control activity depends on timeliness of the corrective action to address the unintended event or result. Corrective action may address the event that occurred or may correct the deficiencies in the process that led to the event.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.11&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.11&#039;&#039;&#039; ====&lt;br /&gt;
Management evaluates the purpose of the control activity as well as the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives. Management may design both preventive and detective control activities to effectively mitigate the risks to achieving the objectives, particularly in circumstances where the risk of an unintended event or result occurring is high. Generally, the higher the risk of an unintended event or result occurring, the stronger or more robust the control activities need to be to effectively mitigate the higher risk to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.12&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.12&#039;&#039;&#039; ====&lt;br /&gt;
Management designs an appropriate mix of preventive and detective control activities to mitigate risks to an acceptable level, prioritizing preventive control activities where appropriate. When designing control activities, management first considers preventive control activities, as they generally offer the most cost-efficient use of resources and are generally effective at mitigating fraud and improper payment risks. Management next considers detective control activities and may design both preventive and detective control activities when necessary to mitigate a particular risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.13&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.13&#039;&#039;&#039; ====&lt;br /&gt;
There may be rare situations where management determines through its evaluation that a preventive control activity would better mitigate a particular risk but is unable to implement it. In these situations, management strengthens and expedites detective control activities and may also expedite monitoring activities to enable the entity to effectively mitigate the risk to acceptable levels, considering the risk related to the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.5&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.5 Design of Control Activities at Various Levels ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.14&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.14&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities at the appropriate levels in the organizational structure.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.15&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.15&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities for appropriate mitigation of risks in the entity’s business processes. Business processes transform inputs into outputs through a series of transactions or activities to achieve the entity’s objectives. Management designs entity-level control activities, business process-level control activities (commonly referred to as transaction control activities), or both depending on the level of precision needed so that the entity mitigates risks to an acceptable level related to its business processes. Entity-level and transaction control activities can be implemented in an automated, partially automated, or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.16&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.16&#039;&#039;&#039; ====&lt;br /&gt;
Entity-level control activities are controls designed to mitigate risks that have a pervasive effect on an entity’s internal control system and may pertain to multiple components. Entity-level control activities may include controls related to the entity’s risk assessment process, control environment, service organizations, management override, and performance or analytical reviews.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.17&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.17&#039;&#039;&#039; ====&lt;br /&gt;
Transaction control activities are controls that directly mitigate information processing risks in the entity’s business processes. The term transaction tends to be associated with business processes addressing reporting objectives (e.g., financial transactions), while the term activity is more often associated with business processes addressing operations or compliance objectives. In the Green Book, “transactions” and “transaction control activities” can cover both transactions and activities. Management may design a variety of transaction control activities for business processes, which may include verifications, reconciliations, authorizations and approvals, physical control activities, and supervisory control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.18&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.18&#039;&#039;&#039; ====&lt;br /&gt;
When designing transaction control activities, management evaluates information processing objectives to meet the entity’s objectives and mitigate related risks.&lt;br /&gt;
&lt;br /&gt;
Information processing objectives may include the following:&lt;br /&gt;
&lt;br /&gt;
* Completeness - All transactions and events that occur have been properly recorded.&lt;br /&gt;
* Accuracy - Data relating to transactions and events are properly and timely recorded.&lt;br /&gt;
* Validity - All recorded transactions and events actually occurred, are related to the entity, and were executed according to prescribed procedures.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.19&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.19&#039;&#039;&#039; ====&lt;br /&gt;
While the information processing objectives are most often associated with financial processes and transactions, information processing objectives can be applied to any activity in an organization. For example, information processing objectives and related control activities can be applied to management’s decision-making processes that use non-financial data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.20&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.20&#039;&#039;&#039; ====&lt;br /&gt;
When designing entity-level and transaction control activities, management evaluates the level of precision needed for the business processes to meet the entity’s objectives and mitigate related risks. The precision of a control activity refers to how exact the control activity will be in preventing or detecting an unintended event or result. Control activity precision is closely linked to the entity’s risk tolerance for a particular objective; a lower risk tolerance will require a more precise control activity. In determining the necessary level of precision for a control activity, management evaluates the following:&lt;br /&gt;
&lt;br /&gt;
* &#039;&#039;&#039;Level of aggregation&#039;&#039;&#039; - A control activity that is performed at a more granular level generally is more precise than one performed at a higher level. For example, an analysis of obligations by budget object class normally is more precise than an analysis of total obligations for the entity.&lt;br /&gt;
* &#039;&#039;&#039;Consistency and timing of performance&#039;&#039;&#039; - A control activity that is performed routinely, consistently, and timely generally is more precise than one performed sporadically.&lt;br /&gt;
* &#039;&#039;&#039;Correlation to relevant business processes&#039;&#039;&#039; - A control activity that is directly related to a business process generally is more likely to prevent or detect and correct an error than a control activity that is only indirectly related.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.6&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.6 Segregation of Duties ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.21&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.21&#039;&#039;&#039; ====&lt;br /&gt;
Management considers segregation of duties in designing control activities so that incompatible duties are segregated. Where such segregation is not practical, management designs alternative control activities to mitigate the risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.22&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.22&#039;&#039;&#039; ====&lt;br /&gt;
Segregation of duties helps prevent fraud, waste, and abuse in the internal control system. Management considers the need to separate control activities related to authority, custody, and accounting of operations to achieve adequate segregation of duties within the entity’s business processes. Segregation of duties can mitigate the risk of management override. Management override circumvents existing control activities and increases risk of fraud, waste, and abuse. Management mitigates this risk through segregation of duties but cannot absolutely prevent it because of the risk of collusion, where two or more employees act together to commit fraud, waste, or abuse.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.23&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.23&#039;&#039;&#039; ====&lt;br /&gt;
If segregation of duties is not practical within a business process because of limited personnel or other factors, management designs alternative control activities to mitigate the risk of fraud, waste, or abuse in the business process.&lt;br /&gt;
&lt;br /&gt;
{{Principles}}&lt;br /&gt;
&lt;br /&gt;
== Related Story Events ==&lt;br /&gt;
&lt;br /&gt;
* [[2020: The Event|🗳️ 2020: The Event]]&lt;br /&gt;
* [[May 15, 2025: Let&#039;s Play Hot Potato|🥔 May 2025: PRR Issues]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=399</id>
		<title>Principle 10 - Design Control Activities</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Principle_10_-_Design_Control_Activities&amp;diff=399"/>
		<updated>2026-08-14T01:10:47Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;== 10.0 Design Control Activities ==&lt;br /&gt;
[https://guides.gaoinnovations.gov/greenbook/2025/principle-10-design-control-activities/ External Link to US GAO Green Book Principle 10]&lt;br /&gt;
&lt;br /&gt;
=== Overview ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.01&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.01&#039;&#039;&#039; ====&lt;br /&gt;
Management should design control activities to mitigate risks to achieving the entity’s objectives to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.1&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.1 Response to Risks ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.02&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.02&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities in response to risks to achieve an effective internal control system. Control activities are the actions management establishes through policies and procedures to specifically mitigate risks to achieving the entity’s objectives to acceptable levels. Control activities support all the components of internal control but are particularly aligned with the risk assessment component. As part of periodic and ongoing risk assessments, management identifies objectives; the risks related to the entity and its objectives, including its service organizations; the entity’s risk tolerance; and risk responses. Management designs control activities or modifies existing control activities to mitigate risks to acceptable levels within management’s defined risk tolerance. Typically, control activities are needed when an entity chooses to either reduce or share a risk. The nature and extent of the risk response and any associated control activities will depend, at least in part, on management’s defined risk tolerance.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.2&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.2 Design of Appropriate Types of Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.03&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.03&#039;&#039;&#039; ====&lt;br /&gt;
Management designs appropriate types of control activities for the entity’s internal control system, including the entity’s information technology, by considering all aspects of its internal control components, relevant business processes, and operating environment. An entity’s internal control is flexible to allow management to tailor control activities to meet the entity’s unique needs. The specific control activities used by a given entity may be different from those used by others based on several factors. These factors could include specific threats the entity faces and the risks involved, differences in objectives, managerial judgment, size and complexity of the entity, operational environment, and sensitivity and value of data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.04&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.04&#039;&#039;&#039; ====&lt;br /&gt;
The common categories of control activities listed in table 1 [omitted] illustrate the range and variety of control activities that may be useful to management. &lt;br /&gt;
&lt;br /&gt;
The list is not all inclusive and may not include all categories of control activities that an entity may need.&lt;br /&gt;
&lt;br /&gt;
(ADD TABLE)&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.3&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.3 Design of Automated and Manual Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.05&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.05&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be designed and implemented in an automated, partially automated, or a manual manner. Automated control activities may be wholly or partially performed using the entity’s information technology. Manual control activities are performed by individuals without relying on the entity’s information technology. Automated control activities tend to be more reliable because they are less susceptible to human error and are typically more efficient.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.06&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.06&#039;&#039;&#039; ====&lt;br /&gt;
Management designs information technology control activities to support the operation and security of the entity’s information technology and automated business processes. Information technology control activities consist of general, application, and user control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.07&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.07&#039;&#039;&#039; ====&lt;br /&gt;
Application and user control activities rely on the entity’s information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, and output of data. User control activities, sometimes referred to as information technology-dependent controls, are partially automated control activities that are performed by individuals using the entity’s information technology or by relying on the information processed through technology. For example, management may authorize a transaction as part of an automated workflow or may respond to incidents flagged in system log reports.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.08&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.08&#039;&#039;&#039; ====&lt;br /&gt;
General control activities are designed to mitigate information security risks and are the actions established through policies and procedures that apply to all or a large segment of an entity’s information technology. General control activities support the proper operation of the entity’s information technology by creating a suitable environment for effective operation of application and user control activities. General control activities can be designed and implemented in either an automated or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.09&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.09&#039;&#039;&#039; ====&lt;br /&gt;
Common categories of information technology control activities and how they align with information processing and information security objectives are illustrated in figure 7. The common categories of information technology control activities listed in figure 7 are meant only to illustrate the range and variety of control activities that may be useful to management. This list is not all inclusive and may not include all information technology control activities that an entity may need.[[File:10.09-fig-7.png|center|800x800px|thumb|&#039;&#039;&#039;Figure 7:&#039;&#039;&#039; Common Categories of Information Technology Control Activities]]&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.4&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.4 Design of Preventive and Detective Control Activities ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.10&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.10&#039;&#039;&#039; ====&lt;br /&gt;
Control activities can be either preventive or detective. The main difference between preventive and detective control activities is timing, that is, when the control activity occurs within an entity’s operations. A preventive control activity is designed to avoid an unintended event or result before it occurs. A detective control activity is designed to discover and timely correct an unintended event or result after it occurs. The effectiveness of a detective control activity depends on timeliness of the corrective action to address the unintended event or result. Corrective action may address the event that occurred or may correct the deficiencies in the process that led to the event.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.11&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.11&#039;&#039;&#039; ====&lt;br /&gt;
Management evaluates the purpose of the control activity as well as the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives. Management may design both preventive and detective control activities to effectively mitigate the risks to achieving the objectives, particularly in circumstances where the risk of an unintended event or result occurring is high. Generally, the higher the risk of an unintended event or result occurring, the stronger or more robust the control activities need to be to effectively mitigate the higher risk to acceptable levels.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.12&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.12&#039;&#039;&#039; ====&lt;br /&gt;
Management designs an appropriate mix of preventive and detective control activities to mitigate risks to an acceptable level, prioritizing preventive control activities where appropriate. When designing control activities, management first considers preventive control activities, as they generally offer the most cost-efficient use of resources and are generally effective at mitigating fraud and improper payment risks. Management next considers detective control activities and may design both preventive and detective control activities when necessary to mitigate a particular risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.13&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.13&#039;&#039;&#039; ====&lt;br /&gt;
There may be rare situations where management determines through its evaluation that a preventive control activity would better mitigate a particular risk but is unable to implement it. In these situations, management strengthens and expedites detective control activities and may also expedite monitoring activities to enable the entity to effectively mitigate the risk to acceptable levels, considering the risk related to the likelihood of an unintended event or result occurring and the magnitude of impact it would have on the entity in achieving its objectives.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.5&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.5 Design of Control Activities at Various Levels ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.14&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.14&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities at the appropriate levels in the organizational structure.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.15&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.15&#039;&#039;&#039; ====&lt;br /&gt;
Management designs control activities for appropriate mitigation of risks in the entity’s business processes. Business processes transform inputs into outputs through a series of transactions or activities to achieve the entity’s objectives. Management designs entity-level control activities, business process-level control activities (commonly referred to as transaction control activities), or both depending on the level of precision needed so that the entity mitigates risks to an acceptable level related to its business processes. Entity-level and transaction control activities can be implemented in an automated, partially automated, or a manual manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.16&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.16&#039;&#039;&#039; ====&lt;br /&gt;
Entity-level control activities are controls designed to mitigate risks that have a pervasive effect on an entity’s internal control system and may pertain to multiple components. Entity-level control activities may include controls related to the entity’s risk assessment process, control environment, service organizations, management override, and performance or analytical reviews.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.17&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.17&#039;&#039;&#039; ====&lt;br /&gt;
Transaction control activities are controls that directly mitigate information processing risks in the entity’s business processes. The term transaction tends to be associated with business processes addressing reporting objectives (e.g., financial transactions), while the term activity is more often associated with business processes addressing operations or compliance objectives. In the Green Book, “transactions” and “transaction control activities” can cover both transactions and activities. Management may design a variety of transaction control activities for business processes, which may include verifications, reconciliations, authorizations and approvals, physical control activities, and supervisory control activities.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.18&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.18&#039;&#039;&#039; ====&lt;br /&gt;
When designing transaction control activities, management evaluates information processing objectives to meet the entity’s objectives and mitigate related risks.&lt;br /&gt;
&lt;br /&gt;
Information processing objectives may include the following:&lt;br /&gt;
&lt;br /&gt;
* Completeness - All transactions and events that occur have been properly recorded.&lt;br /&gt;
* Accuracy - Data relating to transactions and events are properly and timely recorded.&lt;br /&gt;
* Validity - All recorded transactions and events actually occurred, are related to the entity, and were executed according to prescribed procedures.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.19&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.19&#039;&#039;&#039; ====&lt;br /&gt;
While the information processing objectives are most often associated with financial processes and transactions, information processing objectives can be applied to any activity in an organization. For example, information processing objectives and related control activities can be applied to management’s decision-making processes that use non-financial data.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.20&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.20&#039;&#039;&#039; ====&lt;br /&gt;
When designing entity-level and transaction control activities, management evaluates the level of precision needed for the business processes to meet the entity’s objectives and mitigate related risks. The precision of a control activity refers to how exact the control activity will be in preventing or detecting an unintended event or result. Control activity precision is closely linked to the entity’s risk tolerance for a particular objective; a lower risk tolerance will require a more precise control activity. In determining the necessary level of precision for a control activity, management evaluates the following:&lt;br /&gt;
&lt;br /&gt;
* &#039;&#039;&#039;Level of aggregation&#039;&#039;&#039; - A control activity that is performed at a more granular level generally is more precise than one performed at a higher level. For example, an analysis of obligations by budget object class normally is more precise than an analysis of total obligations for the entity.&lt;br /&gt;
* &#039;&#039;&#039;Consistency and timing of performance&#039;&#039;&#039; - A control activity that is performed routinely, consistently, and timely generally is more precise than one performed sporadically.&lt;br /&gt;
* &#039;&#039;&#039;Correlation to relevant business processes&#039;&#039;&#039; - A control activity that is directly related to a business process generally is more likely to prevent or detect and correct an error than a control activity that is only indirectly related.&lt;br /&gt;
&lt;br /&gt;
=== &amp;lt;span id=&amp;quot;10.6&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;10.6 Segregation of Duties ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.21&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.21&#039;&#039;&#039; ====&lt;br /&gt;
Management considers segregation of duties in designing control activities so that incompatible duties are segregated. Where such segregation is not practical, management designs alternative control activities to mitigate the risk.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.22&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.22&#039;&#039;&#039; ====&lt;br /&gt;
Segregation of duties helps prevent fraud, waste, and abuse in the internal control system. Management considers the need to separate control activities related to authority, custody, and accounting of operations to achieve adequate segregation of duties within the entity’s business processes. Segregation of duties can mitigate the risk of management override. Management override circumvents existing control activities and increases risk of fraud, waste, and abuse. Management mitigates this risk through segregation of duties but cannot absolutely prevent it because of the risk of collusion, where two or more employees act together to commit fraud, waste, or abuse.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;10.23&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;10.23&#039;&#039;&#039; ====&lt;br /&gt;
If segregation of duties is not practical within a business process because of limited personnel or other factors, management designs alternative control activities to mitigate the risk of fraud, waste, or abuse in the business process.&lt;br /&gt;
&lt;br /&gt;
{{Principles}}&lt;br /&gt;
&lt;br /&gt;
== Related Story Events ==&lt;br /&gt;
&lt;br /&gt;
* [[2020: The Event|🗳️ 2020: The Event]]&lt;br /&gt;
* [[May 15, 2025: Let&#039;s Play Hot Potato|🥔 May 2025: PRR Issues]]&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Principle_1_-_Demonstrate_Commitment_to_Integrity_and_Ethical_Values&amp;diff=398</id>
		<title>Principle 1 - Demonstrate Commitment to Integrity and Ethical Values</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Principle_1_-_Demonstrate_Commitment_to_Integrity_and_Ethical_Values&amp;diff=398"/>
		<updated>2026-08-14T01:05:21Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;== Principle 1: Demonstrate Commitment to Integrity and Ethical Values ==&lt;br /&gt;
[https://guides.gaoinnovations.gov/greenbook/2025/principle-1-demonstrate-commitment-to-integrity-and-ethical-values/ External Link to US GAO Green Book Principle 1.]&lt;br /&gt;
&lt;br /&gt;
=== Overview ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.01&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.01&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body and management should demonstrate a commitment to integrity and ethical values.&lt;br /&gt;
&lt;br /&gt;
=== Tone at the Top ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.02&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.02&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body and management demonstrate the importance of integrity and ethical values through their directives, attitudes, and behavior.&lt;br /&gt;
&lt;br /&gt;
=== November 2024: Midterm Election ===&lt;br /&gt;
Katie Hobbs managed the statewide election process as the Arizona Secretary of State while she was campaigning for Arizona Governor.&lt;br /&gt;
 Contrary to the Green Book, Katie created an ethical question by managing the statewide election process while also being a candidate in the same election she was overseeing. It’s important that we consider the objective of this Green Book Attribute. &lt;br /&gt;
 &lt;br /&gt;
 This isn’t about Katie Hobbs&#039;&#039;&#039;; this attribute is about the tone (or example) Katie is setting for the employees under her control, either directly as a state employee or indirectly as a county employees.&lt;br /&gt;
 &lt;br /&gt;
 Why is this important? There are two possible outcomes for subordinates that may encounter ethical issues (unintentionally or purposefully). Leaders that demonstrate or push the&#039;&#039;&#039; limits of unethical behaviors may encourage unethical behavior by seeing no adverse consequences for this behavior. Meanwhile, a leader’s unethical behavior may shutdown ethical employees that become unwilling to bring up ethical issues knowing that unethical behavior is tolerated.&lt;br /&gt;
&amp;lt;blockquote&amp;gt; &lt;br /&gt;
&lt;br /&gt;
Contrary to the Green Book, Katie created an ethical question by managing the statewide election process while also being a candidate in the same election she was overseeing. It’s important that we consider the objective of this Green Book Attribute. &lt;br /&gt;
&lt;br /&gt;
This isn’t about Katie Hobbs; this attribute is about the tone (or example) Katie is setting for the employees under her control, either directly as a state employee or indirectly as a county employees.&lt;br /&gt;
&lt;br /&gt;
Why is this important? There are two possible outcomes for subordinates that may encounter ethical issues (unintentionally or purposefully). Leaders that demonstrate or push the limits of unethical behaviors may encourage unethical behavior by seeing no adverse consequences for this behavior. Meanwhile, a leader’s unethical behavior may shutdown ethical employees that become unwilling to bring up ethical issues knowing that unethical behavior is tolerated.&amp;lt;/blockquote&amp;gt;&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.03&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.03&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body and management lead by an example that demonstrates the organization’s values, philosophy, and operating style. The oversight body and management set the tone at the top and throughout the organization by their example, which is fundamental to an effective internal control system. In larger entities, the various layers of management in the organizational structure may also set the “tone in the middle.” Although it is the oversight body and management’s responsibility to set the tone at the top, other personnel throughout the entity play an important role in supporting the tone that permeates the organizational culture.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.04&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.04&#039;&#039;&#039; ====&lt;br /&gt;
The oversight body’s and management’s directives, attitudes, and behaviors reflect the integrity and ethical values expected throughout the entity. The oversight body and management reinforce the commitment to doing what is right, not just maintaining a minimum level of performance necessary to comply with applicable laws and regulations, so that these priorities are understood by all stakeholders, such as regulators, service organizations, employees, and the public.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.05&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.05&#039;&#039;&#039; ====&lt;br /&gt;
Tone at the top can be either a driver, as shown in the preceding paragraphs, or a barrier to internal control. Without a strong tone at the top to support an internal control system, the entity’s risk identification may be incomplete, risk responses may be inappropriate, control activities may not be appropriately designed or implemented, information and communication may falter, and results of monitoring may not be understood or acted upon to remediate deficiencies.&lt;br /&gt;
 &#039;&#039;&#039;[[May 15, 2025: Let’s Play Hot Potato]]&#039;&#039;&#039; - Contrary to the Green Book, multiple Maricopa County departments apparently believed that act of closing out of Public Records Request was culturally more important that resolving the citizen’s request.&lt;br /&gt;
 &lt;br /&gt;
 After the Procurement Department supplied four documents per the original PRR, three other PRRs were generated to transfer the (???)&lt;br /&gt;
&lt;br /&gt;
=== Standards of Conduct ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.06&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.06&#039;&#039;&#039; ====&lt;br /&gt;
Management establishes standards of conduct to communicate expectations concerning integrity and ethical values. The entity uses ethical values to balance the needs and concerns of different stakeholders, such as regulators, service organizations, employees, and the public. The standards of conduct guide the directives, attitudes, and behaviors of the organization in achieving its objectives.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.07&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.07&#039;&#039;&#039; ====&lt;br /&gt;
Management, with oversight from the oversight body, defines the organization’s expectations of ethical values in the standards of conduct. Management may consider using policies, operating principles, guidelines, or training to regularly communicate and reinforce the standards of conduct to the organization.&lt;br /&gt;
&lt;br /&gt;
=== Adherence to Standards of Conduct ===&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.08&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.08&#039;&#039;&#039; ====&lt;br /&gt;
Management establishes processes to evaluate performance against the entity’s expected standards of conduct and address any deviations in a timely manner.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.09&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.09&#039;&#039;&#039; ====&lt;br /&gt;
Management uses established standards of conduct as the basis for evaluating adherence to integrity and ethical values across the organization. Management evaluates the adherence to standards of conduct across all levels of the entity. To gain assurance that the entity’s standards of conduct are implemented effectively, management evaluates the directives, attitudes, and behaviors of individuals and teams. Evaluations may consist of ongoing monitoring or separate evaluations. Individual personnel can also report issues through reporting lines, such as regular staff meetings, upward feedback processes, a whistleblowing program, or an ethics hotline. The oversight body evaluates management’s adherence to the standards of conduct as well as the overall adherence by the entity.&lt;br /&gt;
&lt;br /&gt;
==== &amp;lt;span id=&amp;quot;1.10&amp;quot;&amp;gt;&amp;lt;/span&amp;gt;&#039;&#039;&#039;1.10&#039;&#039;&#039; ====&lt;br /&gt;
Management determines tolerance levels for deviations from standards of conduct. For instance, management may determine that the entity will have zero tolerance for deviations from certain expected standards of conduct, while deviations from others may be addressed with warnings to personnel. Management establishes a process for evaluations of individual and team adherence to standards of conduct that escalates and remediates deviations timely and consistently. Management, with oversight from the entity’s oversight body and with consideration of applicable laws and regulations, takes appropriate actions to remediate deviations.&lt;br /&gt;
&lt;br /&gt;
{{Principles}}&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=396</id>
		<title>Main Page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=396"/>
		<updated>2026-08-14T00:49:20Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;= Arizona Compliance Review and Corrective Action Framework =&lt;br /&gt;
&lt;br /&gt;
The purpose of this framework is to describe the key elements of an effective citizen complaint, compliance review, and corrective action process for Arizona counties which may include state entities. It presents a practical governance framework that promotes transparency, accountability, consistency, and continuous improvement while strengthening public confidence in local/county/state government.&lt;br /&gt;
&lt;br /&gt;
Rather than creating new compliance standards, this framework applies well-established compliance review principles already used throughout government and private industry to citizen-identified governance concerns. It describes the essential components of an objective compliance review process, outlines the lifecycle of an effective complaint and corrective action program, and establishes the governance principles necessary to ensure significant citizen concerns are evaluated consistently, documented objectively, and resolved through a structured process.&lt;br /&gt;
&lt;br /&gt;
== Start Your Journey ==&lt;br /&gt;
Choose your path:&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
|-&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[The Story|📖 Read The Story]]&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[Governance Analysis|📊 Explore Governance Analysis]]&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Follow the chronological narrative of events &amp;lt;br&amp;gt;that revealed governance gaps.&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Dive into structured analysis&amp;lt;br&amp;gt;using the Green Book framework.&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
{{About}}&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | 🏠 &#039;&#039;&#039;Main Page&#039;&#039;&#039;&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
__NOTOC__&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=395</id>
		<title>Main Page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=395"/>
		<updated>2026-08-14T00:48:42Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;= Arizona Compliance Review and Corrective Action Framework =&lt;br /&gt;
&lt;br /&gt;
The purpose of this framework is to describe the key elements of an effective citizen complaint, compliance review, and corrective action process for Arizona counties which may include state entities. It presents a practical governance framework that promotes transparency, accountability, consistency, and continuous improvement while strengthening public confidence in local/county/state government.&lt;br /&gt;
&lt;br /&gt;
Rather than creating new compliance standards, this framework applies well-established compliance review principles already used throughout government and private industry to citizen-identified governance concerns. It describes the essential components of an objective compliance review process, outlines the lifecycle of an effective complaint and corrective action program, and establishes the governance principles necessary to ensure significant citizen concerns are evaluated consistently, documented objectively, and resolved through a structured process.&lt;br /&gt;
&lt;br /&gt;
== Start Your Journey ==&lt;br /&gt;
Choose your path:&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
|-&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[The Story|📖 Read The Story]]&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[Governance Analysis|📊 Explore Governance Analysis]]&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Follow the chronological narrative of events that revealed governance gaps.&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Dive into structured analysis using the Green Book framework.&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
{{About}}&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | 🏠 &#039;&#039;&#039;Main Page&#039;&#039;&#039;&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
__NOTOC__&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=394</id>
		<title>Main Page</title>
		<link rel="alternate" type="text/html" href="https://arizonacitizenvoice.com/index.php?title=Main_Page&amp;diff=394"/>
		<updated>2026-08-14T00:47:55Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;= Arizona Compliance Review and Corrective Action Framework =&lt;br /&gt;
&lt;br /&gt;
The purpose of this framework is to describe the key elements of an effective citizen complaint, compliance review, and corrective action process for Arizona counties which may include state entities. It presents a practical governance framework that promotes transparency, accountability, consistency, and continuous improvement while strengthening public confidence in local/county/state government.&lt;br /&gt;
&lt;br /&gt;
Rather than creating new compliance standards, this framework applies well-established compliance review principles already used throughout government and private industry to citizen-identified governance concerns. It describes the essential components of an objective compliance review process, outlines the lifecycle of an effective complaint and corrective action program, and establishes the governance principles necessary to ensure significant citizen concerns are evaluated consistently, documented objectively, and resolved through a structured process.&lt;br /&gt;
&lt;br /&gt;
== Start Your Journey ==&lt;br /&gt;
Choose your path:&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
|-&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[The Story|📖 Read The Story]]&lt;br /&gt;
! style=&amp;quot;width: 50%; text-align: center; font-size: 1.2em;&amp;quot; | [[Governance Analysis|📊 Explore Governance Analysis]]&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Follow the chronological narrative of events&lt;br /&gt;
that revealed governance gaps.&lt;br /&gt;
| style=&amp;quot;text-align: center;&amp;quot; | Dive into structured analysis&lt;br /&gt;
using the Green Book framework.&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
{{About}}&lt;br /&gt;
&lt;br /&gt;
{| class=&amp;quot;wikitable&amp;quot; style=&amp;quot;width: 100%;&amp;quot;&lt;br /&gt;
! colspan=&amp;quot;3&amp;quot; | Quick Navigation&lt;br /&gt;
|-&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | 🏠 &#039;&#039;&#039;Main Page&#039;&#039;&#039;&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[The Story|📖 The Story]]&lt;br /&gt;
| style=&amp;quot;width: 33%; text-align: center;&amp;quot; | [[Governance Analysis|📊 Governance Analysis]]&lt;br /&gt;
|}&lt;br /&gt;
&lt;br /&gt;
__NOTOC__&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
	</entry>
	<entry>
		<id>https://arizonacitizenvoice.com/index.php?title=File:Capaz-logo.png&amp;diff=386</id>
		<title>File:Capaz-logo.png</title>
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		<updated>2026-08-13T23:20:25Z</updated>

		<summary type="html">&lt;p&gt;Kelly Arbogast: &lt;/p&gt;
&lt;hr /&gt;
&lt;div&gt;&lt;/div&gt;</summary>
		<author><name>Kelly Arbogast</name></author>
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