auditor general; records; financial institutions

HB 2368 expands the Arizona Auditor General's authority to access financial records from banks and financial institutions that work with state agencies. The bill requires these institutions to provide certified, detailed financial information upon request - including accounts, transactions, and reports - related to state contracts, with the state covering any associated costs. This directly affects financial institutions doing business with Arizona government entities, such as state departments or school districts. The law also specifies penalties for obstruction, making refusal to comply a class 2 misdemeanor.