HB2115 Summary

• Amends auditor general duties and powers, renumbering performance audit requirements from paragraph 9 to 8 in the auditor general's annual powers and duties.

• Changes financial audit frequency for state agencies from "at least biennial" to "annual" audits in accordance with federal single audit requirements.

• Modifies school district audit provisions by removing language requiring audits to determine compliance with English language learner and compensatory instruction fund requirements.

• Repeals section 41-1279.22 entirely and reorganizes auditor general personnel provisions regarding criminal history records and disclosure requirements.

• Updates multiple cross-references throughout Arizona Revised Statutes to reflect paragraph number changes and clarifies uniform cost reporting guidelines for career technical education districts.