[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-200463-105":53,"doc-detail-200463-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","notice-of-pending-financial-statement-filing-instructions","Notice of Pending Financial Statement Filing - Instructions","","Arizona Auditor General instructions explain how counties must file and publish required financial statements when filing is delayed. Under A.R.S. §11-661, counties must submit copies within 9 months after the fiscal year ends, post them on the county’s official website within 7 business days, and keep them accessible for at least 60 months. The notice form is printed on county letterhead, completed with delay reasons, estimated completion date, and contact details, then distributed to specified state offices and used in the budget process if statements are not completed by adoption deadlines.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/notice-of-pending-financial-statement-filing-instructions/200463/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/notice-of-pending-financial-statement-filing-instructions/200463.png","ImageObject",442,249,{"name":88,"@type":89},"Rizky","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-14","2026-09-04",true,{"@type":98,"interactionType":99,"userInteractionCount":8},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does the county need to file under A.R.S. §11-661 when financial statements are delayed?","Question",{"text":108,"@type":109},"Counties must use the prescribed “Notice of Pending Financial Statement Filing” form and provide required details for the delayed financial statements, including the fiscal year, reasons for the delay, and the estimated completion date.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Where and for how long must the financial statements be posted on the county website after filing?",{"text":113,"@type":109},"After filing with the Arizona Auditor General, the financial statements must be posted in a prominent location on the county’s official website within 7 business days and retained and accessible for at least 60 months.",{"name":115,"@type":106,"acceptedAnswer":116},"When must the notice be printed on the county’s letterhead for the budget process?",{"text":117,"@type":109},"If the financial statements are not completed on or before the county’s budget-adoption process deadlines, the notice must be printed on the county’s letterhead and published in the subsequent fiscal year budget to notify taxpayers of the pending statements and delay details.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},200463,1788509042,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":8,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":9},962085564807,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Notice of Pending Financial Statement Filing  \nInstructions  \nArizona Revised Statutes (A.R.S.) §11-661 requires counties to file a copy of their financial statements with the Arizona Auditor General pursuant to A.R.S. §41-1279.07 within 9 months after the close of each fiscal year. These financial statements must be posted in a prominent location on the county’s official website within 7 business days of filing the reports with the Arizona Auditor General and must be retained and accessible on the website for at least 60 months. For counties that do not meet the March 31 filing deadline, the Arizona Auditor General has prescribed this Notice of Pending Financial Statement Filing form pursuant to A.R.S. §11-661(B) .  \nThe fillable form should be printed on the county’s letterhead and posted on its website in place of the financial statements. This instruction page does not need to be posted. Once the financial statements are filed and available on the website, the form should be removed. The form includes space to enter the following information:  \n􀁸 County name.  \n􀁸 The fiscal year in question.  \n􀁸 Reasons for the delayed report. Please detail the delay and include action being taken to complete the reports. If more than 1 fiscal year’s reports have not been filed with the Arizona Auditor General, identify the fiscal years and discuss the progress made to complete the reports.  \n􀁸 Estimated date for completion. Enter the projected date that the statements, including the auditors’report, will be filed with the Arizona Auditor General.  \n􀁸 A contact name, title, phone number, and email address.  \nA copy of this form must also be sent [to the Arizona Auditor General at](to the Arizona Auditor General at asd@azauditor.gov)[ ](to the Arizona Auditor General at asd@azauditor.gov)[asd@azauditor.gov](to the Arizona Auditor General at asd@azauditor.gov), the Speaker of the House of Representatives (speaker), and the President of the Senate (president) . The current speaker’sand president’s email addresses can be found on the House of Representatives Member Roster and Senate Member Roster, respectively.  \nIf the financial statements are not completed as prescribed on or before the county’s budget-adoption process pursuant to A.R.S. §§42-17103 and 42-17105, this form must be printed on the county’s letterhead and published in the budget in the subsequent fiscal year to notify taxpayers that the required financial statements are pending, the reasons for the delay, and the estimated date of completion.  \nCounties should use this form, dated 3/21, for fiscal year 2020 financial statements and thereafter. As changes become necessary, we will post new forms on our website and notify counties of the changes by email.  \nIf you have any questions, please contact the Arizona Auditor General, Accountability Services Division, at (602) 977-2796 or email us [at](at asd@azauditor.gov)[ ](at asd@azauditor.gov)[asd@azauditor.gov](at asd@azauditor.gov).  \n3/21 Arizona Auditor General  \nNotice of Pending Financial Statement Filing  \nDate:    \nArizona Revised Statutes (A.R.S.) §11-661 requires counties to file a copy of their financial statements with the Arizona Auditor General pursuant to A.R.S. §41-1279.07 within 9 months after the close of each fiscal year. These financial statements must be posted in a prominent location on the county’s official website within 7 business days of filing the reports with the Auditor General.  \nWe posted this form on our website in place of the financial statements until we file the financial statements with the Arizona Auditor General. We have sent a copy of this form to the Arizona Auditor General, the Speaker of the House of Representatives, and the President of the Senate.  \nIf the financial statements are not completed as prescribed on or before our budget-adoption process pursuant to A.R.S. §§42-17103 and 42-17105, this form will be published in the budget for the subsequent fiscal year to notify taxpayers that t","cbCairOIs8TMFuhu","https://ap.wps.com/l/cbCairOIs8TMFuhu","pdf",118733,"English","# Notice of Pending Financial Statement Filing\n## Instructions\n## Form completion fields\n## Distribution and budget publication guidance","[{\"question\":\"What does the county need to file under A.R.S. §11-661 when financial statements are delayed?\",\"answer\":\"Counties must use the prescribed “Notice of Pending Financial Statement Filing” form and provide required details for the delayed financial statements, including the fiscal year, reasons for the delay, and the estimated completion date.\"},{\"question\":\"Where and for how long must the financial statements be posted on the county website after filing?\",\"answer\":\"After filing with the Arizona Auditor General, the financial statements must be posted in a prominent location on the county’s official website within 7 business days and retained and accessible for at least 60 months.\"},{\"question\":\"When must the notice be printed on the county’s letterhead for the budget process?\",\"answer\":\"If the financial statements are not completed on or before the county’s budget-adoption process deadlines, the notice must be printed on the county’s letterhead and published in the subsequent fiscal year budget to notify taxpayers of the pending statements and delay details.\"}]","Notice of Pending Financial Statement Filing - Instructions | PDF"]