AZ HB2183

Amends Arizona Revised Statutes section 15-977 regarding the classroom site fund, which receives monies from Proposition 301 sales tax revenues.

Prohibits school districts and charter schools from supplanting (replacing) existing school site funding with classroom site fund revenues, and requires that teacher compensation increases supplement rather than supplant compensation from other sources.

Adds new subsection P requiring the auditor general to instruct school districts or charter schools to restore any monies that have been improperly supplanted from the classroom site fund for purposes listed in the statute.

Maintains existing fund allocation requirements: 40% for teacher performance-based compensation increases and employment expenses, 20% for teacher base salary increases and employment expenses, and 40% for maintenance and operations including class size reduction, AIMS intervention, dropout prevention, and teacher professional development.