Ariz. Admin. Code § 4-44-101
The following definitions shall apply throughout these rules except as otherwise required by the context or except as otherwise defined by statute:
1. "Affiliate" means a person controlling, controlled by, or under common control with another person.
2. "Auditor General" means the person designated pursuant to A.R.S. § 41-1279.01(A) to act as Auditor General.
3. "Contractor" means the person or entity who contracts with a school district to provide audit services.
4. "Debarment" means a decision to preclude or prohibit a person from offering a bid or proposal for school district audit services for a period not to exceed three years.
5. "Decision" means a written determination by the Auditor General which is signed by the Auditor General.
6. "Person" means a corporation, company, partnership, firm, association, or society, as well as a natural person.
7. "Suspension" means a decision to preclude or prohibit a person from offering a bid or proposal for school district audit services for a period not to exceed one year.
Ariz. Admin. Code § R4-44-101