AZ HB2493

Amends Arizona law to require providers accepting Arizona empowerment scholarship account payments to comply with the same financial and electronic data submission requirements as school districts and charter schools, including the uniform system of financial records.

Requires providers to comply with financial reporting requirements established by sections 15-186, 15-701.01, 15-756.10, and 15-843.

Mandates the Department of Education include providers in annual achievement profiles and requires providers to comply with departmental information requests for those profiles.

Makes providers subject to performance audits by the Auditor General under section 41-1279.03, with the Auditor General considering differences applicable to private businesses when conducting audits.

Authorizes the Department of Education or Auditor General to conduct financial, program, or compliance audits of providers and permits the Department to require periodic reporting on student enrollment and attendance.