HB 2179
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ARIZONA HOUSE OF REPRESENTATIVES
Fifty-fifth Legislature
Second Regular Session
House: ED DPA 9-0-0-1
HB 2179: schools; accounting responsibility plans; counties
Sponsor: Representative Udall, LD 25
Caucus & COW
Overview
Alters filing requirements for school districts seeking to assume accounting responsibility.
History
A school district may apply to the State Board of Education (SBE) to assume accounting
responsibility. Currently, school districts must file an accounting responsibility plan with the
Arizona Department of Education. These plans must include administrative and internal
accounting controls designed to achieve compliance with the Uniform System of Financial
Records and a compilation of resources required to implement accounting responsibility.
A school district must apply for evaluation to the Auditor General before applying to assume
accounting responsibility. The Auditor General then makes a recommendation of approval or
denial to SBE. If approved by SBE, the school district is required to notify the county treasurer
and county school superintendent of its intention to assume accounting responsibility. On
notification, the county treasurer is required to establish acceptable standards for interface by the
school district with the county treasurer.
Accounting responsibility means the authority for a school district to operate with full
independence from the county school superintendent with respect to revenues and expenditures
(A.R.S. § 15-914.01).
Provisions
1. Adds a school district applying to SBE to assume accounting responsibility must file an
accounting responsibility plan with the county treasurer and the county school superintendent.
(Sec. 1)
2. Specifies the county treasurer is to establish acceptable standards for interface by school
districts with the county treasurer on receipt of an accounting responsibility plan. (Sec. 1)
3. Deletes the requirement that a school district notify the county treasurer and county school
superintendent of its intention to assume accounting responsibility by March 1st of the fiscal
year preceding the fiscal year of implementation. (Sec. 1)
4. Makes technical changes. (Sec. 1)
Amendments
Committee on Education
1. Requires a school district to file an accounting responsibility plan with the county school
superintendent, rather than both the county treasurer and county school superintendent.
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note HB 2179
Initials CH Page 2 Caucus & COW
2. Directs a school district, before January 1 of the fiscal year preceding the fiscal year of
implementation and before submitting an application to assume accounting responsibility, to
apply for evaluation by the county treasurer.
3. States the county treasurer may recommend approval or denial of accounting responsibility
to SBE.
4. Stipulates the county treasurer's evaluation is to be performed contingent on staff availability
and may be billed to the school district at cost.
5. Details the county treasurer's evaluation must include an analysis of the computer
programming required for the county to manage the school district's funds.