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AZ HB2018
Bill
Status
2/12/2021
Primary Sponsor
Michelle Udall
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AI Summary
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Amends Arizona Revised Statutes sections 15-271, 15-905, and 15-914 to modify school district financial management, audit, and budgeting procedures.
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Requires school districts to use accounting systems and uniform financial records prescribed by the auditor general and department of education, with the auditor general reporting noncompliance to both the department and state board of education.
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Modifies budget submission and publication requirements to specify electronic submission to the superintendent of public instruction and department of education website posting, with removal of county school superintendent filing requirements for certain revised budgets.
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Changes audit requirements based on budget size: districts with $2,000,000 or more must have annual audits, those with $700,000-$2,000,000 may have biennial audits, and requires audit reports be sent to the county school superintendent and department of education for website posting.
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Requires school districts and charter schools to publicly accept all audits and compliance questionnaires by roll call vote.
Legislative Description
Schools; audits; financial records; budgets
Schools
Last Action
Chapter 7
2/12/2021