The Scottsdale City Court is required to follow the minimum accounting standards set by the Arizona Supreme Court Administrative Office of the Courts. The Administrative Office of the Courts requires an independent review of these required elements of the City Court’s accounting records and financial procedures to be conducted at least once every three years.
The City Auditor is a certified public accountant and independent of the City Court. This review covered the three calendar years of 2018 through 2020.
In an agreed-upon procedures review, the CPA only performs the specifically requested procedures and reports on those results. This report details both the specified procedures and the results, with no exceptions being noted for any of the specified procedures.