15.01

Information and Communication

Principle 15 - Communicate Externally

Attribute 15.01 - Management should communicate relevant and quality information with appropriate external parties regarding matters impacting the functioning of the internal control system.¹⁰⁸

Attribute Categories

The following attributes contribute to the design, implementation, and operating effectiveness of this principle:

• Communication with External Parties
• Appropriate Methods of Communication

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March 12, 2026: This is How Maricopa County Chose to be Represented in Court

This discussion of Attribute 15.01 from this March 12, 2026 event is specifically from a discussion titled, "No Duty to Explain Anything."

In response to my request to provide an explanation for records withheld, the complete quote of the legal team was "Defendants have no duty to provide an index or explain anything." The management and legal teams were compelled to belittle a citizen who dared to inquire into their business practices. The legal team provided a legal argument, which refuted my claim that they were responsible to fulfill my request. I referred to a statute, which seemed applicable. However, they referred to definition within another statute to explain why my claim didn't apply. Much later, the later, they got to the point, no index would be provided because no documents were withheld.

Potential Green Book Deviation:

Contrary to the Green Book, the Maricopa County acted in a manner which suggested they felt no duty to explain their actions or inactions to members of the public.