 |
ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
AMENDED
school transparency portal; reporting; requirements
Purpose
Requires each school district and charter school to annually post a copy of the previous fiscal year's general ledger, including receipts of revenues, expenditures and disbursements, on the school district's or charter school's website by October 1. Specifies information that a school district or charter school must include and exclude from the general ledger for the posting requirement.
Background
Statute requires the Arizona Department of Administration (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. Requires each school district and charter school to annually post a copy of the previous fiscal year's general ledger, including receipts of revenues, expenditures and disbursements, on the school district's or charter school's website by October 1 of each year.
2. Requires the copy of the general ledger posted on a school district or charter school's website 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 a school district or charter school from including the following information on the school district's or charter school's website for the posting requirement:
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.
Amendments Adopted by Committee
1. Replaces the requirement for ADOA to include each entry into a school's general ledger on the school financial transparency portal with a requirement for each school district and charter school to post a copy of the previous year's general ledger as outlined on the school district or charter school's website annually by October 1.
2. Makes conforming changes.
Senate Action
ED 2/12/25 DPA 4-3-0
Prepared by Senate Research
February 14, 2025
MH/KK/ci