AZ HCR2047

Establishes the Arizona State Parks Board Heritage Fund, funded by $10 million annually from state lottery revenue, with funds not subject to appropriation or reversion to the general fund.

Allocates heritage fund monies as follows: 5% for local/regional/state trails, 35% for parks and outdoor recreation, 17% for natural area acquisition, 4% for natural area maintenance, 17% for historic preservation, 17% for state park acquisition/development, and 5% for environmental education.

Restricts individual entities from receiving more than 20% of available monies in any fiscal year and prohibits the state parks board from using eminent domain to acquire property with heritage fund monies.

Requires the Arizona State Parks Board to submit annual reports to the legislature detailing expenditures, projects, property acquisitions, and related activities funded by the heritage fund.

Directs the Auditor General to conduct performance audits of the heritage fund programs at the same time as regular Arizona State Parks Board audits and report findings to the legislature.