A. The department of education may:

Terms Used In Arizona Laws 15-239

  • Average daily membership: means the total enrollment of fractional students and full-time students, minus withdrawals, of each school day through the first one hundred days or two hundred days in session, as applicable, for the current year. See Arizona Laws 15-901
  • Charter school: means a public school established by contract with the state board of education, the state board for charter schools, a university under the jurisdiction of the Arizona board of regents, a community college district or a group of community college districts pursuant to article 8 of this chapter to provide learning that will improve pupil achievement. See Arizona Laws 15-101
  • Daily attendance: means :

    (a) For common schools, days in which a pupil:

    (i) Of a kindergarten program or ungraded, but not group B children with disabilities, who is at least five, but under six, years of age by September 1 attends at least three-quarters of the instructional time scheduled for the day. See Arizona Laws 15-901

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fiscal year: means the year beginning July 1 and ending June 30. See Arizona Laws 15-101
  • Full-time student: means :

    (i) For common schools, a student who is at least six years of age before January 1 of a school year, who has not graduated from the highest grade taught in the school district and who is regularly enrolled in a course of study required by the state board of education. See Arizona Laws 15-901

  • instructional time: means hours or time spent pursuant to an instructional time model adopted under Section 15-901. See Arizona Laws 15-901
  • School district: means a political subdivision of this state with geographic boundaries organized for the purpose of the administration, support and maintenance of the public schools or an accommodation school. See Arizona Laws 15-101

1. Monitor school districts to ascertain that laws applying to the school districts are implemented as prescribed by law.

2. Adopt a system of recognition for school districts that meet or exceed the requirements of the law that apply to the school districts.

3. Establish standards and procedures for the accreditation of all schools requesting state accreditation.

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 section 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 section 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 section 15-915.