AZ SB1688

Amends Arizona Revised Statutes section 15-1466.01 to change language regarding state aid calculations for dual enrollment students (high school students taking college courses taught by high school instructors on high school campuses).

Changes the funding reduction for dual enrollment from a mandatory 50% reduction to a discretionary reduction that "may not be" applied, allowing community colleges to receive full funding for these students.

Appropriates $1,063,300 in total fiscal year 2022-2023 state general fund monies to 11 community college districts to fully fund dual enrollment students, with Maricopa County Community College District receiving the largest allocation at $852,800.

Updates audit reporting requirements to remove the specific beginning audit year reference, requiring the auditor general to continue auditing full-time equivalent student enrollment calculations for expenditure limitation purposes.