ARIZONA STATE SENATE
Phoenix, Arizona
REVISED
auditor general; school
audits
Purpose
Removes the random audit
requirement and requires the Auditor General to determine, subject to review
and approval, the school districts being audited each year. 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.
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. Requires the SWAT team in the Auditor General’s office to conduct “special” audits of school districts rather than performance audits.
3. Removes the requirement of the SWAT team to randomly audit each school district.
4. Requires the Auditor General to determine the school districts that are audited each year, subject to committee review and approval.
5. Provides for a general effective date.
Amendments Adopted by Committee
1. Requires the SWAT team in the Auditor General’s office to conduct “special” audits of school districts rather than performance audits.
2. Removes the requirement of the SWAT team to randomly audit each school district.
3. Requires the Auditor General to determine the school districts that are audited each year, subject to committee review and approval.
Senate Action
ED 1/18/01 DPA 6-1-1-0
Prepared by Senate Staff
January 19, 2001