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
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
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
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