SB 1410 Summary

• Requires the auditor general to conduct annual comprehensive audits of all charter schools in Arizona, in addition to any other audits required by law.

• Modifies charter school audit requirements from "at least annual financial statement audit" to "comprehensive audit" conducted in accordance with generally accepted governmental auditing standards.

• Expands the auditor general's schoolwide audit team duties to include monitoring of charter schools (in addition to school districts) to determine percentage of dollars spent in the classroom and compliance with education funding laws.

• Requires charter school audits to include examinations of classroom spending, special education programs, and diversity of charter school pupils and staff.

• Grants the auditor general access to charter school executive sessions and requires charter schools to comply with audit reporting, follow-up, and hearing participation requirements applicable to school districts.