This government document is issued by Internal Audit for use in Maricopa County, AZ
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https://www.google.com/url?client=internal-element-cse&cx=007218899975830598806:668akstzics&q=https://www.maricopa.gov/DocumentCenter/View/51481/2019-Audit-Recommendations-Not-Implemented-Within-One-Year&sa=U&ved=2ahUKEwj46euAtPX5AhXF-6QKHe71ARwQFnoECAQQAg&usg=AOvVaw2p0dAiJhcGSng-541AELhp