AZ HB2443

Amends Arizona law to extend auditor general authority to charter schools alongside school districts for financial and compliance audits.

Charter schools must comply with reporting, follow-up, and hearing participation requirements when subject to audits by the auditor general under section 41-1279.03.

Auditor general is required to establish a schoolwide audit team to conduct performance audits of both school districts and charter schools to determine classroom spending percentages and compliance with English immersion and compensatory instruction fund requirements.

Charter schools must submit written status reports on implementation of audit findings every six months for two years and participate in any hearings scheduled by the joint legislative audit committee during the review period.

Auditor general and authorized representatives gain authority to examine all records and attend executive sessions of charter school governing bodies for auditing purposes.