House Engrossed Senate Bill school districts; overexpenditures; ADE; notice State of Arizona Senate Fifty-seventh Legislature First Regular Session 2025 SENATE BILL 1689 An Act amending sections 15-107, 15-302 and 15-304, Arizona Revised Statutes; relating to school districts. (TEXT OF BILL BEGINS ON NEXT PAGE)
House Engrossed Senate Bill school districts; overexpenditures; ADE; notice
State of Arizona Senate Fifty-seventh Legislature First Regular Session 2025
SENATE BILL 1689
House Engrossed Senate Bill
school districts; overexpenditures; ADE; notice
State of Arizona
Senate
Fifty-seventh Legislature
First Regular Session
2025
SENATE BILL 1689
An Act
amending sections 15-107, 15-302 and 15-304, Arizona Revised Statutes; relating to school districts.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona: Section 1. Section 15-107, Arizona Revised Statutes, is amended to read: START_STATUTE15-107. School district overexpenditures; fiscal crisis teams; quarterly progress reports; fiscal management report; annual report; actions resulting from overexpenditures; professional development; definition A. A county school superintendent, within two business days, shall provide written notice to the department of education, if, in the county school superintendent's judgment, a school district has committed an overexpenditure under this section. If the department of education, without prior notification from a county school superintendent, determines pursuant to section 15-905, subsection L that a school district's expenditures exceed the school district's general budget limit or unrestricted capital budget limit, or both, the department shall notify the county school superintendent of the county in which the school district is located and take any actions required by this section. Notwithstanding any other law, a warrant shall not be drawn by a county school superintendent for an expenditure that is in excess of the amount budgeted and that has not been previously expended, unless the county school superintendent is notified in writing by the department of education that budget capacity exists as determined by the department based on information provided by the school district. B. The department of education, in conjunction with the county school superintendent, shall monitor the school district and provide technical assistance to the school district and to the county school superintendent to resolve the overexpenditure. C. If the department of education determines that the school district has failed to take appropriate action to resolve the overexpenditure or that the original notice of overexpenditure pursuant to subsection A of this section constitutes an overexpenditure that will cause the school district's overall expenditures to exceed the school district's general budget limit or unrestricted capital budget limit by fifty thousand dollars $50,000 or one-half of one per cent percent, whichever is less, the department shall request that the matter be placed on the agenda of a meeting of the state board of education for action pursuant to this section. D. At the request of the department of education, the state board of education shall call a public meeting to consider overexpenditures by any school district. The state board of education shall require the superintendent of the school district and any other school district personnel who may have information relevant to the overexpenditure to appear before the state board of education. After testimony from all interested parties, the state board of education shall take one of the following actions: 1. Require the department of education, in conjunction with the county school superintendent, to monitor the expenditures of the school district. 2. Direct the department of education to contract with a level one fiscal crisis team. The level one fiscal crisis team shall provide on-site oversight and off-site monitoring for the school district for no not longer than twelve months and shall advise the school district on all financial issues and professional development training related to financial issues. 3. Direct the department of education to contract with a level two fiscal crisis team. The level two fiscal crisis team shall provide on-site oversight and off-site monitoring for the school district for no not longer than twenty-four months, shall have the authority prescribed for level one fiscal crisis teams and may override any financial act or decision of the school district, including expenditures. 4. Appoint a receiver who, subject to the discretion of the state board of education, may take any actions prescribed in section 15-103, subsection F. E. The level one and level two fiscal crisis teams shall be composed of at least one person who has knowledge of school finance and may include current or former school district financial officers, current or former school district business managers, certified public accountants and current or former school district superintendents. The fiscal crisis teams shall not include employees of the state board of education or the department of education. F. The expenses incurred by a fiscal crisis team or by a receiver appointed pursuant to this section shall be paid by the school district. The state board of education shall review the expenses and costs of each fiscal crisis team at least once each calendar quarter. G. Beginning ninety days after submitting the fiscal management report prescribed in subsection H of this section, the fiscal crisis team or receiver appointed pursuant to this section shall submit a detailed written quarterly progress report to the state board of education that includes all of the following: 1. The results of the review of the school district's finances, including expenditures. 2. The recommendations and decisions made by the fiscal crisis team or the receiver appointed pursuant to this section. 3. The status of the fiscal management plan described pursuant to subsection H of this section. 4. Recommendations to the state board of education on the content of professional development training related to overexpenditures. 5. Any recommendations of potential action to be taken concerning professional certificates issued to school district personnel by the state board of education or the department of education. The state board of education shall review the recommendations submitted pursuant to this paragraph and shall take appropriate action. H. After appointment, the fiscal crisis team or the receiver appointed pursuant to this section shall review the financial affairs of the school district and may work with school finance personnel at the department of education to ensure that the finances of the school district are in compliance with the laws of this state. A school district that has been assigned a fiscal crisis team or a receiver pursuant to this section shall submit, in consultation with the receiver or the fiscal crisis team, a fiscal management report to the state board of education within one hundred twenty days after the date that the state board of education appointed the receiver or the fiscal crisis team. The fiscal management report shall include the following: 1. A description of the fiscal management plan that has been implemented to correct the overexpenditure, including the following: (a) The manner in which the fiscal management plan will address the findings and recommendations of the fiscal crisis team. (b) A timeline for complete resolution of the overexpenditure. (c) A detailed explanation of the methods and procedures that will be implemented to prevent future overexpenditures. (d) The identification of any issues that need to be resolved before the fiscal management plan may be fully implemented. (e) The identification of any long-term issues resulting from the overexpenditure that will extend to future fiscal years. 2. A description of the manner in which the fiscal management plan was developed, including identification of the role of the fiscal crisis team or the receiver, the role of the school district governing board and the role of the administrators of the school district. I. On or before December 31, the state board of education shall submit an annual report to the governor, the president of the senate and the speaker of the house of representatives. The state board shall provide a copy of this report to the secretary of state. The annual report shall include the following: 1. A summarized compilation of the fiscal management reports submitted by school districts pursuant to subsection H of this section. 2. The actions taken by the state board of education, the department of education, school districts, fiscal crisis teams and receivers during the most recently completed fiscal year. 3. Recommendations regarding improvements to the laws of this state or to administrative actions required under the laws of this state. J. A school district that is assigned a level two fiscal crisis team or a receiver pursuant to this section shall require professional development training for school district governing board members and appropriate administrative personnel of the school district, including the school district superintendent, who are involved in district finances and budgeting, as determined by the level two fiscal crisis team or by the receiver. The professional development training shall be selected from a list approved by the state board of education, and the cost of the professional development training shall be paid by the school district. Governing board members and district administrative personnel shall complete at least twelve hours of professional development training within one hundred twenty days after the assignment of a level two fiscal crisis team or the appointment of a receiver. The fiscal crisis team or the receiver shall report to the state board of education whether the professional development training requirements prescribed in this subsection have been met. K. A school district governing board member who fails to complete the professional development training within the time prescribed in subsection J of this section is guilty of nonfeasance in office, and the state board of education shall forward a complaint to the attorney general. The attorney general may bring an action in superior court against a school district governing board member for failure to comply with the professional development training requirements prescribed in subsection J of this section. If a court determines that a school district governing board member failed to comply with the professional development training requirements prescribed in subsection J of this section, the court shall issue an order removing the school district governing board member from office. Any vacancy in the office of the school district governing board as a result of a court order issued pursuant to this subsection shall be filled in the manner provided by law. L. If any of the administrative personnel of the school district fails to complete the professional development training within the time prescribed in subsection J of this section, the state board of education may take appropriate action concerning current certificates held by that person. M. All information received and records or reports kept by the state board of education during an investigation resulting from a complaint against a receiver appointed pursuant to this section or section 15-103 are confidential and not a public record. N. For the purposes of this section, "overexpenditure" means an expenditure in excess of that exceeds any of the following: 1. The general budget limit of the school district or the amount budgeted by the school district, whichever is less. 2. The unrestricted capital budget limit of the school district or the amount budgeted for capital by the school district, whichever is less. END_STATUTE Sec. 2. Section 15-302, Arizona Revised Statutes, is amended to read: START_STATUTE15-302. Powers and duties A. The county school superintendent shall: 1. Distribute all laws, reports, circulars, instructions and forms that the county school superintendent may receive for the use of school officers. 2. Record all official acts. 3. Appoint governing board members of school districts to fill all vacancies, but the term of the appointment shall be until the next regular election for governing board members, at which time a successor shall be elected to serve the unexpired portion of the term. A person who is subject to registration as a sex offender in this state or in any other jurisdiction is ineligible for appointment under this paragraph. Within thirty days after notification of a vacancy, the school district governing board may submit up to three names to the county school superintendent for consideration of an appointment to fill the vacancy. The county school superintendent is not required to appoint a governing board member from the list of names submitted by the governing board. The county school superintendent, if the county school superintendent deems it in the best interest of the community, may call a special election to fill the vacancies. If an election is called, the newly elected member shall serve for the remainder of the unexpired portion of the term. 4. Make reports, when directed by the superintendent of public instruction, showing matters relating to schools in the county as may be required on the forms furnished by the superintendent of public instruction. 5. Have such powers and perform such duties as otherwise prescribed by law. 6. On or before October 1 of each year, report to the superintendent of public instruction the amount of monies received from state school funds, special school district taxes and other sources, the total expenditures for school purposes and the balance on hand to the credit of each school district at the close of the school year. 7. Contract with the board of supervisors for the board of supervisors to conduct all regular school district elections. 8. Be responsible, in cooperation with the school district governing boards and the board of supervisors, for all special school district elections. 9. Maintain teacher and administrator certification records of effective dates and expiration dates of teachers' and administrators' certificates in compliance with guidelines prescribed in the uniform system of financial records for those school districts for which the county school superintendent is the fiscal agent. The county school superintendent shall not draw a warrant in payment of a teacher's, substitute teacher's or administrator's salary unless the teacher, substitute teacher or administrator is legally certified during the fiscal year in which the term for payment is demanded. 10. Notify a school district three years before the expiration of a revenue control limit override that the school district's budget must be adjusted in the final two years of the override pursuant to section 15-481, subsections P and Q, if the voters do not approve another override. 11. In collaboration with the department of education and other state agencies, assist school districts, charter schools, county free library districts, municipal libraries, nonprofit and public libraries, tribal libraries, private schools and tribal schools on using student data, staff development, curriculum alignment and technology to improve student performance. 12. Assist schools in meeting yearly adequate progress goals as defined by criteria established by the state board of education and implemented by the department of education. B. At the request of school districts and charter schools, the county school superintendent may provide discretionary programs in addition to the programs prescribed in subsection A of this section. C. The county school superintendent may: 1. Provide the services prescribed in subsections A and B of this section in the county or jointly with two or more counties pursuant to title 11, chapter 7, article 3. 2. Review the operations and finances, including expenditures, of any school district that is located in the county. D. Each county school superintendent may establish an advisory committee to the office of the county school superintendent.END_STATUTE Sec. 3. Section 15-304, Arizona Revised Statutes, is amended to read: START_STATUTE15-304. Warrants; limitations; definition A. The county school superintendent, on the voucher of the governing board of a school district, shall draw the county school superintendent's warrant on the county treasurer for all necessary expenses against the school fund of the district. The warrants shall be drawn in the order in which the vouchers are filed in the county school superintendent's office. In lieu of drawing warrants, the county school superintendent may issue an electronic transfer pursuant to section 11-493 for expenditures authorized by this section. Unless notified by the department of education notifies the county school superintendent in writing pursuant to section 15-107 that budget capacity exists, a warrant shall not be drawn for an expenditure from the maintenance and operation, capital outlay, adjacent ways and federal and state grant funds for a purpose not included in the budget of the school district or for an expenditure in excess of the amount budgeted and not previously expended, except for expenditures authorized by the board of supervisors as provided in section 15-907. The county school superintendent shall not draw a warrant for an expenditure from any school district fund except the maintenance and operation, capital outlay or adjacent ways fund or federal and state grant funds unless sufficient cash is available in the fund according to the records of the county school superintendent. The county school superintendent may only draw a warrant for an expenditure from a federal or state grant fund when sufficient cash is not available in the grant fund if the county treasurer maintains the two accounts as provided in section 15-996, paragraph 1 and if the county school superintendent determines that the expenditures are included in the budget section of the approved grant application. Warrants may be processed through an electronic payment system. B. A county school superintendent, within two business days, shall provide written notice to the department of education, if, in the county school superintendent's judgment, a school district has committed an overexpenditure as defined in section 15-107. C. The state board of education shall require a county school superintendent who fails to comply with the notification requirements of subsection B of this section to complete professional development training. The state board of education may also require the employees of a county school superintendent who are involved in school district finances and budgeting to complete professional development training. The professional development training shall be selected from a list approved by the state board of education, and the cost of the professional development training shall be paid by the county school superintendent. County school superintendents and employees of the county school superintendent who are involved in district finances and budgeting shall complete at least twelve hours of professional development training within one hundred twenty days after the decision of the state board of education to require professional development training of the county school superintendent and the employees of the county school superintendent who are involved in district finances and budgeting. D. A county school superintendent who fails to complete the professional development training within the time prescribed in subsection C of this section is guilty of nonfeasance in office, and the state board of education shall forward a complaint to the attorney general. The attorney general may bring an action in superior court against a county school superintendent for failure to comply with the professional development training requirements prescribed in subsection C of this section. If a court determines that a county school superintendent failed to comply with the professional development training requirements prescribed in subsection C of this section, the court shall issue an order removing the county school superintendent from office. E. A county school superintendent who fails to comply with the notification requirements of subsection B of this section more than once is guilty of unprofessional conduct. The attorney general may commence an action in superior court to enforce this subsection against any county school superintendent who violates the notification requirements of subsection B of this section more than once. If the court determines that a county school superintendent is guilty of unprofessional conduct, the court shall issue an order directing the removal of the county school superintendent from office. F. Any vacancy in the office of county school superintendent shall be filled in the manner prescribed by section 11-251. G. For the purposes of this section, "voucher" means a summary cover sheet and either copies of the invoices of the expenditure or a listing of the invoice detail. END_STATUTE
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 15-107, Arizona Revised Statutes, is amended to read:
START_STATUTE15-107. School district overexpenditures; fiscal crisis teams; quarterly progress reports; fiscal management report; annual report; actions resulting from overexpenditures; professional development; definition
A. A county school superintendent, within two business days, shall provide written notice to the department of education, if, in the county school superintendent's judgment, a school district has committed an overexpenditure under this section. If the department of education, without prior notification from a county school superintendent, determines pursuant to section 15-905, subsection L that a school district's expenditures exceed the school district's general budget limit or unrestricted capital budget limit, or both, the department shall notify the county school superintendent of the county in which the school district is located and take any actions required by this section. Notwithstanding any other law, a warrant shall not be drawn by a county school superintendent for an expenditure that is in excess of the amount budgeted and that has not been previously expended, unless the county school superintendent is notified in writing by the department of education that budget capacity exists as determined by the department based on information provided by the school district.
B. The department of education, in conjunction with the county school superintendent, shall monitor the school district and provide technical assistance to the school district and to the county school superintendent to resolve the overexpenditure.
C. If the department of education determines that the school district has failed to take appropriate action to resolve the overexpenditure or that the original notice of overexpenditure pursuant to subsection A of this section constitutes an overexpenditure that will cause the school district's overall expenditures to exceed the school district's general budget limit or unrestricted capital budget limit by fifty thousand dollars $50,000 or one-half of one per cent percent, whichever is less, the department shall request that the matter be placed on the agenda of a meeting of the state board of education for action pursuant to this section.
D. At the request of the department of education, the state board of education shall call a public meeting to consider overexpenditures by any school district. The state board of education shall require the superintendent of the school district and any other school district personnel who may have information relevant to the overexpenditure to appear before the state board of education. After testimony from all interested parties, the state board of education shall take one of the following actions:
1. Require the department of education, in conjunction with the county school superintendent, to monitor the expenditures of the school district.
2. Direct the department of education to contract with a level one fiscal crisis team. The level one fiscal crisis team shall provide on-site oversight and off-site monitoring for the school district for no not longer than twelve months and shall advise the school district on all financial issues and professional development training related to financial issues.
3. Direct the department of education to contract with a level two fiscal crisis team. The level two fiscal crisis team shall provide on-site oversight and off-site monitoring for the school district for no not longer than twenty-four months, shall have the authority prescribed for level one fiscal crisis teams and may override any financial act or decision of the school district, including expenditures.
4. Appoint a receiver who, subject to the discretion of the state board of education, may take any actions prescribed in section 15-103, subsection F.
E. The level one and level two fiscal crisis teams shall be composed of at least one person who has knowledge of school finance and may include current or former school district financial officers, current or former school district business managers, certified public accountants and current or former school district superintendents. The fiscal crisis teams shall not include employees of the state board of education or the department of education.
F. The expenses incurred by a fiscal crisis team or by a receiver appointed pursuant to this section shall be paid by the school district. The state board of education shall review the expenses and costs of each fiscal crisis team at least once each calendar quarter.
G. Beginning ninety days after submitting the fiscal management report prescribed in subsection H of this section, the fiscal crisis team or receiver appointed pursuant to this section shall submit a detailed written quarterly progress report to the state board of education that includes all of the following:
1. The results of the review of the school district's finances, including expenditures.
2. The recommendations and decisions made by the fiscal crisis team or the receiver appointed pursuant to this section.
3. The status of the fiscal management plan described pursuant to subsection H of this section.
4. Recommendations to the state board of education on the content of professional development training related to overexpenditures.
5. Any recommendations of potential action to be taken concerning professional certificates issued to school district personnel by the state board of education or the department of education. The state board of education shall review the recommendations submitted pursuant to this paragraph and shall take appropriate action.
H. After appointment, the fiscal crisis team or the receiver appointed pursuant to this section shall review the financial affairs of the school district and may work with school finance personnel at the department of education to ensure that the finances of the school district are in compliance with the laws of this state. A school district that has been assigned a fiscal crisis team or a receiver pursuant to this section shall submit, in consultation with the receiver or the fiscal crisis team, a fiscal management report to the state board of education within one hundred twenty days after the date that the state board of education appointed the receiver or the fiscal crisis team. The fiscal management report shall include the following:
1. A description of the fiscal management plan that has been implemented to correct the overexpenditure, including the following:
(a) The manner in which the fiscal management plan will address the findings and recommendations of the fiscal crisis team.
(b) A timeline for complete resolution of the overexpenditure.
(c) A detailed explanation of the methods and procedures that will be implemented to prevent future overexpenditures.
(d) The identification of any issues that need to be resolved before the fiscal management plan may be fully implemented.
(e) The identification of any long-term issues resulting from the overexpenditure that will extend to future fiscal years.
2. A description of the manner in which the fiscal management plan was developed, including identification of the role of the fiscal crisis team or the receiver, the role of the school district governing board and the role of the administrators of the school district.
I. On or before December 31, the state board of education shall submit an annual report to the governor, the president of the senate and the speaker of the house of representatives. The state board shall provide a copy of this report to the secretary of state. The annual report shall include the following:
1. A summarized compilation of the fiscal management reports submitted by school districts pursuant to subsection H of this section.
2. The actions taken by the state board of education, the department of education, school districts, fiscal crisis teams and receivers during the most recently completed fiscal year.
3. Recommendations regarding improvements to the laws of this state or to administrative actions required under the laws of this state.
J. A school district that is assigned a level two fiscal crisis team or a receiver pursuant to this section shall require professional development training for school district governing board members and appropriate administrative personnel of the school district, including the school district superintendent, who are involved in district finances and budgeting, as determined by the level two fiscal crisis team or by the receiver. The professional development training shall be selected from a list approved by the state board of education, and the cost of the professional development training shall be paid by the school district. Governing board members and district administrative personnel shall complete at least twelve hours of professional development training within one hundred twenty days after the assignment of a level two fiscal crisis team or the appointment of a receiver. The fiscal crisis team or the receiver shall report to the state board of education whether the professional development training requirements prescribed in this subsection have been met.
K. A school district governing board member who fails to complete the professional development training within the time prescribed in subsection J of this section is guilty of nonfeasance in office, and the state board of education shall forward a complaint to the attorney general. The attorney general may bring an action in superior court against a school district governing board member for failure to comply with the professional development training requirements prescribed in subsection J of this section. If a court determines that a school district governing board member failed to comply with the professional development training requirements prescribed in subsection J of this section, the court shall issue an order removing the school district governing board member from office. Any vacancy in the office of the school district governing board as a result of a court order issued pursuant to this subsection shall be filled in the manner provided by law.
L. If any of the administrative personnel of the school district fails to complete the professional development training within the time prescribed in subsection J of this section, the state board of education may take appropriate action concerning current certificates held by that person.
M. All information received and records or reports kept by the state board of education during an investigation resulting from a complaint against a receiver appointed pursuant to this section or section 15-103 are confidential and not a public record.
N. For the purposes of this section, "overexpenditure" means an expenditure in excess of that exceeds any of the following:
1. The general budget limit of the school district or the amount budgeted by the school district, whichever is less.
2. The unrestricted capital budget limit of the school district or the amount budgeted for capital by the school district, whichever is less. END_STATUTE
Sec. 2. Section 15-302, Arizona Revised Statutes, is amended to read:
START_STATUTE15-302. Powers and duties
A. The county school superintendent shall:
1. Distribute all laws, reports, circulars, instructions and forms that the county school superintendent may receive for the use of school officers.
2. Record all official acts.
3. Appoint governing board members of school districts to fill all vacancies, but the term of the appointment shall be until the next regular election for governing board members, at which time a successor shall be elected to serve the unexpired portion of the term. A person who is subject to registration as a sex offender in this state or in any other jurisdiction is ineligible for appointment under this paragraph. Within thirty days after notification of a vacancy, the school district governing board may submit up to three names to the county school superintendent for consideration of an appointment to fill the vacancy. The county school superintendent is not required to appoint a governing board member from the list of names submitted by the governing board. The county school superintendent, if the county school superintendent deems it in the best interest of the community, may call a special election to fill the vacancies. If an election is called, the newly elected member shall serve for the remainder of the unexpired portion of the term.
4. Make reports, when directed by the superintendent of public instruction, showing matters relating to schools in the county as may be required on the forms furnished by the superintendent of public instruction.
5. Have such powers and perform such duties as otherwise prescribed by law.
6. On or before October 1 of each year, report to the superintendent of public instruction the amount of monies received from state school funds, special school district taxes and other sources, the total expenditures for school purposes and the balance on hand to the credit of each school district at the close of the school year.
7. Contract with the board of supervisors for the board of supervisors to conduct all regular school district elections.
8. Be responsible, in cooperation with the school district governing boards and the board of supervisors, for all special school district elections.
9. Maintain teacher and administrator certification records of effective dates and expiration dates of teachers' and administrators' certificates in compliance with guidelines prescribed in the uniform system of financial records for those school districts for which the county school superintendent is the fiscal agent. The county school superintendent shall not draw a warrant in payment of a teacher's, substitute teacher's or administrator's salary unless the teacher, substitute teacher or administrator is legally certified during the fiscal year in which the term for payment is demanded.
10. Notify a school district three years before the expiration of a revenue control limit override that the school district's budget must be adjusted in the final two years of the override pursuant to section 15-481, subsections P and Q, if the voters do not approve another override.
11. In collaboration with the department of education and other state agencies, assist school districts, charter schools, county free library districts, municipal libraries, nonprofit and public libraries, tribal libraries, private schools and tribal schools on using student data, staff development, curriculum alignment and technology to improve student performance.
12. Assist schools in meeting yearly adequate progress goals as defined by criteria established by the state board of education and implemented by the department of education.
B. At the request of school districts and charter schools, the county school superintendent may provide discretionary programs in addition to the programs prescribed in subsection A of this section.
C. The county school superintendent may:
1. Provide the services prescribed in subsections A and B of this section in the county or jointly with two or more counties pursuant to title 11, chapter 7, article 3.
2. Review the operations and finances, including expenditures, of any school district that is located in the county.
D. Each county school superintendent may establish an advisory committee to the office of the county school superintendent.END_STATUTE
Sec. 3. Section 15-304, Arizona Revised Statutes, is amended to read:
START_STATUTE15-304. Warrants; limitations; definition
A. The county school superintendent, on the voucher of the governing board of a school district, shall draw the county school superintendent's warrant on the county treasurer for all necessary expenses against the school fund of the district. The warrants shall be drawn in the order in which the vouchers are filed in the county school superintendent's office. In lieu of drawing warrants, the county school superintendent may issue an electronic transfer pursuant to section 11-493 for expenditures authorized by this section. Unless notified by the department of education notifies the county school superintendent in writing pursuant to section 15-107 that budget capacity exists, a warrant shall not be drawn for an expenditure from the maintenance and operation, capital outlay, adjacent ways and federal and state grant funds for a purpose not included in the budget of the school district or for an expenditure in excess of the amount budgeted and not previously expended, except for expenditures authorized by the board of supervisors as provided in section 15-907. The county school superintendent shall not draw a warrant for an expenditure from any school district fund except the maintenance and operation, capital outlay or adjacent ways fund or federal and state grant funds unless sufficient cash is available in the fund according to the records of the county school superintendent. The county school superintendent may only draw a warrant for an expenditure from a federal or state grant fund when sufficient cash is not available in the grant fund if the county treasurer maintains the two accounts as provided in section 15-996, paragraph 1 and if the county school superintendent determines that the expenditures are included in the budget section of the approved grant application. Warrants may be processed through an electronic payment system.
B. A county school superintendent, within two business days, shall provide written notice to the department of education, if, in the county school superintendent's judgment, a school district has committed an overexpenditure as defined in section 15-107.
C. The state board of education shall require a county school superintendent who fails to comply with the notification requirements of subsection B of this section to complete professional development training. The state board of education may also require the employees of a county school superintendent who are involved in school district finances and budgeting to complete professional development training. The professional development training shall be selected from a list approved by the state board of education, and the cost of the professional development training shall be paid by the county school superintendent. County school superintendents and employees of the county school superintendent who are involved in district finances and budgeting shall complete at least twelve hours of professional development training within one hundred twenty days after the decision of the state board of education to require professional development training of the county school superintendent and the employees of the county school superintendent who are involved in district finances and budgeting.
D. A county school superintendent who fails to complete the professional development training within the time prescribed in subsection C of this section is guilty of nonfeasance in office, and the state board of education shall forward a complaint to the attorney general. The attorney general may bring an action in superior court against a county school superintendent for failure to comply with the professional development training requirements prescribed in subsection C of this section. If a court determines that a county school superintendent failed to comply with the professional development training requirements prescribed in subsection C of this section, the court shall issue an order removing the county school superintendent from office.
E. A county school superintendent who fails to comply with the notification requirements of subsection B of this section more than once is guilty of unprofessional conduct. The attorney general may commence an action in superior court to enforce this subsection against any county school superintendent who violates the notification requirements of subsection B of this section more than once. If the court determines that a county school superintendent is guilty of unprofessional conduct, the court shall issue an order directing the removal of the county school superintendent from office.
F. Any vacancy in the office of county school superintendent shall be filled in the manner prescribed by section 11-251.
G. For the purposes of this section, "voucher" means a summary cover sheet and either copies of the invoices of the expenditure or a listing of the invoice detail. END_STATUTE