Arizona Revised Statutes Title 15. Education § 15-239. School compliance and recognition; accreditation; audits

A. The department of education may:

B. The department of education may adopt guidelines necessary to implement this section.

C. The department of education may conduct financial, compliance or average daily membership audits of school districts and charter schools. Beginning in fiscal year 2011-2012 and in each fiscal year thereafter, the department of education shall include at least a ten per cent sample of daily attendance records as part of the average daily membership audits.

D. The auditor general may conduct financial, program, compliance or average daily membership audits of school districts and charter schools. Beginning in fiscal year 2011-2012 and in each fiscal year thereafter, the auditor general shall include at least a ten per cent sample of daily attendance records as part of the average daily membership audits.

E. When conducting monitoring and audit activities allowed by this section, the department of education shall prescribe an audit window of up to three consecutive fiscal years immediately preceding the current fiscal year at the time the monitoring or audit activity commences. If the department issues findings within twenty-four months after the beginning of audit or monitoring activities, the department may adjust funding to a school district or charter school if actions that took place within the audit window resulted in overpayment or underpayment of state aid to the school district or charter school or the miscalculation of the budget limit for the school district, or both. Notwithstanding § 15-901, subsection A, paragraph 1, subdivision (a), adjustments to average daily membership for failure to provide sufficient instructional time to meet the requirements for a full-time student pursuant to § 15-901, subsection A, paragraph 1, subdivision (b), may be made proportionately according to the percentage by which the instructional time provided does not meet the required number of instructional hours prescribed for that grade level. Adjustments to state aid and budget limits as prescribed by this subsection shall be made in accordance with § 15-915.