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ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
school transparency portal; reporting; requirements
Purpose
Requires the Arizona Department of Administration (ADOA) to include, in the school financial transparency portal, each entry into a school district's or charter school's general ledger, including receipts of revenues, expenditures and disbursements. Specifies types of expenditure data that must be included and information that is exempt from inclusion in the school financial transparency portal.
Background
Statute requires
ADOA to develop a transparent and easily accessible school financial
transparency portal that includes the following school-level data for charter
schools, individual schools operated by a school district and school districts:
1) the detailed total revenues generated by weighted student count; 2) the
total allocated federal, state and local revenues; 3) the allocation of
Classroom Site Fund monies; 4) the amounts allocated for teacher pay and
benefits, student support and other expenditures; 5) a comparison of the
funding information for each school in relation to the funding information for
other schools in the same local education agency; and
6) any other information that is necessary for a transparent comparison between
schools' revenues, expenditures, student demographics or student achievement.
The Arizona Department of Education and Arizona State Board for Charter Schools
must provide and assist with an necessary data or information ADOA requests for
the school financial transparency portal (A.R.S.
ยง 15-747).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Adds, to the information ADOA must include in the school financial transparency portal, each entry into a school district's or charter school's general ledger, including receipts of revenues, expenditures and disbursements.
2. Requires expenditure data included in the school financial transparency portal to list:
a) the manner of payment, including check, warrant, credit, debit or other purchasing card;
b) the funding source, including categorical codes and the accounts from which the expenditure is appropriated;
c) a description of the type and purpose of the transaction;
d) the date and amount of each payment; and
e) the name of the person or entity receiving the payment, including to the extent practicable a parent entity of the recipient if the recipient is owned by another entity.
3. Prohibits ADOA from including the following information in the school financial transparency portal:
a) tax payment or refund data that include confidential taxpayer information;
b) data relating to payments of state assistance to individual recipients;
c) payee's addresses or telephone numbers;
d) work product in anticipation of litigation or information subject to attorney-client privilege; and
e) any other information that is designated by law or preapproved by the ADOA as confidential.
4. Makes technical and conforming changes.
5. Becomes effective on the general effective date.
Prepared by Senate Research
February 10, 2025
MH/KK/ci