ARIZONA STATE SENATE
Phoenix, Arizona
auditor general; school
audits
Purpose
Removes the requirement that
every school district be audited at least once every five years by the Auditor
General’s school-wide audit team.
Background
Laws 2000, Fifth Special
Session, Chapter 1 established a requirement that the Auditor General’s office
establish a school-wide audit (SWAT) team to conduct performance audits and
monitor the percentage of dollars spent by school districts for classroom
purposes. The SWAT team is to be
established by the Auditor General’s office by July 1, 2001. The new requirement specifies that SWAT team
audits be conducted at least once every five years for each school district in the
state.
The Auditor General’s office
estimates the fiscal impact for the SWAT team to audit every school district
once every five years is approximately $7.5 million to hire approximately 98
new employees in order to complete 46 school district audits a year. The legislation that created the SWAT team
did not include an appropriation for the purpose of implementing the
audits.
While S.B. 1016 removes the
timeline for each school district to be audited at least once every five years,
the bill maintains the requirement that the SWAT team conduct a random audit of
each school district in the state.
Provisions
1. Removes the requirement that every school district be audited at least once every five years by the Auditor General’s school-wide audit team.
2. Provides for a general effective date.
Prepared by Senate Staff
January 9, 2001