HB2481

THE CONTEXT: The Arizona Auditor General (OAG), in conjunction with the Arizona Department of Education (ADE), establishes the USFR, which prescribes the minimum internal control policies and procedures to be used by school districts for accounting, financial reporting, budgeting, attendance reporting and other compliance requirements ( USFR ). The OAG must inform a school district that fails to maintain the USFR of the school district's deficiencies and give the school district 90 days to correct the deficiencies.

WHAT THE BILL DID: The final vetoed version would instruct SBE, if a school district fails to correct a USFR deficiency within 90 days after receiving notice from the OAG, to: a; consult with ADE to determine the amount of training and other interventions necessary or appropriate to assist the school district to achieve compliance; and b; direct ADE to provide to the school district a list of approved training programs and providers for the training and interventions, require a school district, within 30 calendar days after receiving the list of approved training programs and providers from ADE, to: a; implement any interventions; and b; provide any training to the school district's superintendent, business manager, chief financial officer and any other administrator or executive identified by SBE or ADE, and instruct a school district to notify ADE when each intervention is implemented and when each administrator completes the training.

WHY IT MATTERED: The practical reason for this bill was to give the people who rely on the rule clearer information and a defined reporting process. It would instruct SBE, if a school district fails to correct a USFR deficiency within 90 days after receiving notice from the OAG, to: a. consult with ADE to determine the amount of training and other interventions necessary or appropriate to assist the school district to achieve compliance; and b. direct ADE to provide to the school district a list of approved training programs and providers for the training and interventions, and would also require a school district, within 30 calendar days after receiving the list of approved training programs and providers from ADE, to: a. implement any interventions; and b. provide any training to the school district's superintendent, business manager, chief financial officer and any other administrator or executive identified by SBE or ADE, rather than leave the current rule unchanged.