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Minimum Accounting Standards (MAS)
Completing a MAS Compliance Checklist

The Minimum Accounting Standards (MAS) were developed and adopted to ensure the safety of public monies and define the roles and responsibilities of court personnel in complying with the requirements of MAS as established by the Arizona Supreme Court. As such, the courts are required, as a measure of accountability, to annually conduct a self-assessment by completing the MAS Checklist to determine and document areas of compliance and non-compliance.

ACJA § 1-401: Minimum Accounting Standards (effective 01/01/2021)

2022 MAS CHECKLIST

NOTE: In order to complete the MAS Checklist or the MAS Exception Request Form electronically, please download and save the form to your local computer.
MAS Exception
Request Form
Secondary Technologies
Request Form
Alternative Collection Practices
Request Form
For Courts For Courts For Adult Probation
For Adult Probation For Adult Probation For Juvenile Probation
For Juvenile Probation For Juvenile Probation
 
Training - Financial Management

Remittance Video

What's New with the Minimum Accounting Standards (Dec 2020, PDF)

What's New with the Minimum Accounting Standards (Dec 2020, Video)

Deposit Reconciliation Video

Resources - Financial Management

Arizona State Treasurer Remittance Form

Remittance Guide Sheet (01/2023)

Electronic Signature Instructions

Independent Auditor List

FAQ for Independent Auditors

FAQ for Local Fees

Guide for Independent Review (01/2021)

Mitigation of Fines, Penalties, Surcharges, Assessments & Fees

Remitting Unclaimed Funds