View source for Expand County Records/Documentation Requirements

This page explains the expansion of documentation requirements already specified for counties in Arizona Revised Statutes.

=== Proposed New Statutes for County Documents ===
ACV seeks an effective process for ensuring Arizona Counties create and retain sufficient documentation for external assessment of their internal controls, which are an indication of governance effectiveness.

The new statutes would apply to each of the following Arizona counties:

# Apache County
# Cochise County
# Coconino County
# Gila County
# Graham County
# Greenlee County
# La Paz County
# Maricopa County
# Mohave County
# Navajo County
# Pima County
# Pinal County
# Santa Cruz County
# Yavapai County
# Yuma County

=== Proposed Change to Existing A.R.S. ===

* Title 11 - Counties
** Chapter 2 - Board of Supervisors
*** Article 4 - Powers and Duties
**** 11-251.03. Records center; contents; open to inspection

=== Description of Proposed Changes ===
Maricopa County repeatedly claimed that there was no law that required them to create and retain documents that addressed internal controls. 

The exist statute is being modified to remove (strikethrough) a generic reference to administrative documents in paragraph B.2. New paragraph 4 was created to specify internal control documents that shall be created and retained. The list is comprised of paragraphs 4.a through 4.h. 

==== 11-251.03. Records center; contents; open to inspection ====
A. The board of supervisors may establish a central records center for the preservation, storage and handling of all records required by law to be kept by county officers and justices of the peace.

B. In any county having a central records center, all county officers and justices of the peace shall deliver to the board of supervisors public records in their custody that are:

1. Required by law to be kept.

2. Of legal, <s>administrative,</s> historical or other value as determined pursuant to section 41-151.19.

3. Required to be delivered by the rules adopted by the director of the Arizona state library, archives and public records.

4. Of administrative value or documents the following internal controls activities:

a. Risk assessments (e.g., fraud, improper payments, information security), including the identification, analysis, and response to identified risks.

b. Planned changes resulting from the identification, analysis, and response to risks related to changes impacting internal controls.

c. Justification for planned changes to improve internal controls with an approval record.

d. Policies that state what is expected in departments and agencies.

e. Department and agency procedures that specify actions that implement policies.

f. Results from ongoing monitoring and separate evaluations to identify internal control issues.

g. Investigation of internal control issues, including consequential events and discovery of weaknesses that could lead to consequential events.

h. Corrective actions to remediate internal control deficiencies. 

C. County officers and justices of the peace may make and retain copies of records necessary for those officers to perform the duties of their office.

D. Public records in a central records center shall be open to public inspection and be preserved in the manner prescribed by law.