What reports must be sent to the Auditor Generals Office?
Cities and towns are required to submit audited financial statements and Annual Expenditure Limitation Reports (AELR) to our Office. Auditors reports on internal controls and compliance for federal programs (single audit reports) are not required to be submitted. Towns not subject to the Single Audit Act Amendments of 1996 may submit audited financial statement and audit reports on the AELR biennially. Towns must submit at least an unaudited AELR annually. All required reports may be submitted electronically in portable document format (PDF) either on a CD/DVD or by e-mail at asd@azauditor.gov. If electronic files submitted do not include a signature on all pages that must be signed, such as the Independent Auditors Report and Part I of the AELR, hard copies of the signed pages must also be submitted.
