AZ SB1412

Directs the Arizona Auditor General to conduct a cost study of Arizona online instruction programs and schools, with authority to select a sample of programs, schools, and courses for analysis

Requires the study to examine costs of providing online instruction for fiscal years 2022-2023, 2023-2024, and 2024-2025, including administration, technology, personnel, and curriculum costs, with federal funding contributions also considered

Mandates recommendations for reporting options related to online course delivery methods, expenditures by delivery type, student enrollment numbers, and teacher counts

Requires analysis comparing the amount of school funding generated per online student versus the amount actually spent by the student's school of attendance, plus identification of areas where administrative and reporting requirements can be reduced

Appropriates $165,000 from the state general fund in fiscal year 2026-2027 for the study, with the authorization set to expire December 31, 2027