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REFERENCE TITLE: school districts; online database; transactions |
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State of Arizona House of Representatives Fifty-sixth Legislature First Regular Session 2023
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HB 2690 |
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Introduced by Representative Heap
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An Act
amending title 15, chapter 7, article 3, Arizona Revised Statutes, by adding section 15-744; relating to assessment and accountability.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 15, chapter 7, article 3, Arizona Revised Statutes, is amended by adding section 15-744, to read:
15-744. School districts; comprehensive database of receipts and expenditures; required information
A. Beginning July 1, 2024, each school district shall maintain an online comprehensive database of receipts and expenditures by the school district and by each individual school operated by the school district. The school district shall make the database ACCESSIBLE and electronically searchable through the school district's website by the PUBLIC at no cost.
B. The database prescribed by subsection A of this section shall include each entry into the school district's general ledger, including receipts of revenues, expenditures and disbursements. The expenditure data prescribed in this subsection shall list all of the following:
1. The date and amount of each transaction, including expenses, disbursements or liabilities incurred.
2. A detailed description of the good or service received for each transaction.
3. A detailed description of the purpose of each transaction.
4. The name of the individual or entity receiving payment from the school district, including, to the extent practicable, a parent entity of the recipient if the recipient is owned by another entity.
5. The department of the school district or individual school that requested each transaction or for whose benefit the transaction occurred.
6. The title of the employee who requested each transaction.
7. The title of the employee who authorized each transaction.
C. The database prescribed by subsection A of this section must Allow users to search and aggregate payments by each field or combination of fields prescribed in subsection B, paragraphs 1, 4, 5, 6 and 7 of this section.
D. Each school district shall update the database prescribed by subsection A of this section not later than five business days after any new transaction occurs.
Sec. 2. Short title
Section 15-744, Arizona Revised Statutes, as added by this act, may be cited as the "Transparency in School District Finances Act".