AZ HB2179

Requires school districts applying for accounting responsibility to file an accounting responsibility plan with the county school superintendent and the department of education (previously only the department of education).

Adds a new evaluation requirement where school districts must apply for evaluation by the county treasurer before submitting an accounting responsibility application, with the county treasurer able to recommend approval or denial to the state board of education.

Specifies that county treasurer evaluations must include analysis of computer programming required for the county to manage school district funds, contingent on staff availability and may be billed to the school district at cost.

Clarifies the timing of required evaluations to occur before January 1 of the fiscal year preceding implementation, rather than using the previous notification timeline of before March 1.