Arizona § 30-204 - Audit of operation funds and collateral deposits
Full text of Arizona Arizona Revised Statutes § 30-204 — Audit of operation funds and collateral deposits, with citation guidance and answers to common questions.
§ 30-204. Audit of operation funds and collateral deposits
A. At the authority's request, a district and state agencies authorized to issue revenue bonds subject to approval of the state certification board shall cause an audit to be made of their respective operation funds. Districts, state agencies and municipalities pledging any assessments, funds or property presently owned or to be provided, accumulated or acquired shall similarly cause an audit to be made of their respective collateral deposits. The audits shall be made by a certified public accountant within sixty days after the close of the respective fiscal years of the districts, state agencies and municipalities, and each shall file a certified copy of the audits with the auditor general.
B. The auditor general, at the expense of the district, state agency or municipality concerned, may make further audits and examinations as the auditor general deems necessary and take appropriate action in relation to the audits as provided by title 41, chapter 7, article 10.1. Unless the auditor general takes official action within thirty days after filing the audit, the audit shall be deemed sufficient.
C. The audits shall be in lieu of all other official audits of all operation funds or collateral deposits of the districts, state agencies and municipalities, except as ordered by a court of competent jurisdiction.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 30-204
What does Arizona Revised Statutes § 30-204 cover?
Section 30-204 ("Audit of operation funds and collateral deposits") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 30-204?
A common citation format is "Arizona Revised Statutes § 30-204" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 30-204 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.