by Byron Schlomach, Kyle Tassinari, Tyler Tassinari
Goldwater Institute
August 14, 2014
Policy Report
While most of Arizona’s individual expenditures are posted for public scrutiny, it is still possible for waste, fraud, and abuse to hide in plain sight due to vague or cryptic descriptions of individual expenditures. Curious taxpayers are treated to accounting codes and code descriptions that often bear little resemblance to the purpose for which funds are expended. In addition, payroll abuses can be hidden because payroll is kept secret under current law even though public employee salaries are subject to open records. If Arizona’s state government is to be truly transparent, each transaction posted on Arizona Open Books needs an accompanying memo line to give citizens accurate descriptions of the specific purpose of each transaction. Sourcing of expenditures should be provided as well. Finally, specific details about the public payroll should be a centerpiece of Arizona Open Books.



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