Senate Bill 1164 Summary

• Amends Arizona Revised Statutes sections 15-271, 15-905, and 15-914 to modify school district financial reporting, budgeting, and audit requirements.

• Requires the auditor general and department of education to prescribe a uniform system of financial records for school districts to use, with specific guidelines for procurement, revenue apportionment, and pupil enrollment accounting.

• Modifies school district budget submission and posting requirements to include electronic submission to the superintendent of public instruction and prominent display on the department of education website, with links from school district websites where applicable.

• Updates audit requirements for school districts and charter schools, requiring audit reports to be submitted to the county school superintendent and department of education, with reports made available on the department's website.

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