NE Valley Times

This audit of City Court Minimum Accounting Standards was included in the City Council-approved fiscal year (FY) 2023/24 Audit Plan. The objective was to review the City Court’s compliance with the Minimum Accounting Standards (MAS) established by the Arizona Supreme Court through the Administrative Office of the Courts (AOC). The review covered the three-year period from 2021 through 2023.

The City Auditor’s Office conducted this performance audit following generally accepted government auditing standards and the requirements outlined in the AOC’s Guide for Independent Review. This guide details financial and accounting processes and controls to be tested, including procedures such as observations, interviews, file reviews, and audit sampling.

The audit found that the City Court complied with MAS requirements for all financial and accounting processes and controls as specified in the AOC Guide for Independent Review during the review period of 2021-2023.