HB2106 Summary

• Amends Arizona school finance laws to clarify language in sections 15-271, 15-905, and 15-914 of the Arizona Revised Statutes.

• Requires the auditor general to report school district financial record deficiencies to both the department of education and the state board of education.

• Mandates that school districts and charter schools send audit reports to the county school superintendent and department of education, with reports to be posted on the department's website.

• Requires school district governing boards and charter school governing bodies to publicly accept all audits and compliance questionnaires by roll call vote.

• Makes technical corrections to budget procedures, including clarifications on budget submission timelines and adjustments for overestimated or underestimated revenues.