This audit of City Court Minimum Accounting Standards was included on the City Council-approved fiscal year (FY) 2023/24 Audit Plan. The audit 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 is for the three-year period covering calendar years 2021 through 2023.
The City Auditor’s Office conducted this performance audit in accordance with generally accepted government auditing standards and the requirements outlined in the AOC’s Guide for Independent Review. The Guide outlines financial and accounting processes and controls that are to be tested and test procedures that are to be conducted, including observations, interviews, review of files and audit sampling.
The audit found that the City Court complied with requirements of MAS for all financial and accounting processes and controls as outlined in the AOC Guide for Independent Review for the review period of 2021-2023.