reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 15 - Education › § 15-974 - Equalization assistance for education for accommodation schools

15-974.
Equalization assistance for education for accommodation schools
A. Equalization assistance for education for accommodation schools shall be paid from appropriations for that purpose to the school districts as provided in section 15-973.
B. When an accommodation school has a positive total cash balance at the end of a fiscal year in its maintenance and operation fund,  the county school superintendent of the county in which the accommodation school is located may authorize an addition to the accommodation school's revenue control limit as provided in section 15-947,  subsection A for the following fiscal year. The county school superintendent may not authorize an addition that exceeds the lesser of the ending cash balance minus the amount budgeted for the budget balance carryforward as provided in section 15-943.01 or ten percent of the revenue control limit of the accommodation school and five percent of the revenue control limit pursuant to section 15-482,  without the necessity of an election pursuant to section 15-481. If an accommodation school has a cash balance in excess of the amount needed to fund the budget balance carryforward and the addition authorized pursuant to this subsection for the following fiscal year,  the remaining cash balance may be used for capital expenditures.
C. Subsection B of this section does not apply to an accommodation school with a student count of one hundred twenty-five or less in kindergarten programs and grades one through eight or to an accommodation school that offers instruction in grade nine,  ten,  eleven or twelve and that has a student count of one hundred or less in grades nine through twelve.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-975 - Method of determining funds payable to a joint common school district

15-975.
Method of determining funds payable to a joint common school district
In determining the amount of state,  county and federal monies or school aid payable to a joint common school district,  the portion of the territory of the joint common school district within each county shall be regarded as a separate school district lying within such county. Records of student count shall be kept as to make readily ascertainable the attendance of pupils residing in the portion of the school district in each county. The forms and reports required by law to be filed shall be appropriately filed. Student enrollment and attendance information required by this subsection shall be submitted electronically to the superintendent of public instruction in a format provided. For purposes of applying to a joint common school district the provisions of section 15-101,  " assessed valuation"  means the net valuation of the part of the school district in the county,  and the part of the school district in each county shall be regarded as a school district employing five or more contract classroom teachers.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-976 - Assistance for school districts for children whose parents are employed by certain state institutions; expenditure limitation

15-976.
Assistance for school districts for children whose parents are employed by certain state institutions;  expenditure limitation
A. The superintendent of public instruction shall assist school districts in educating children whose parents or legal guardians are employed by and domiciled at the following state institutions and stations: the state hospital,  the Arizona state schools for the deaf and the blind,  intellectual disability centers,  port of entry inspection stations and institutions and facilities maintained by the state department of corrections. The school enrollment is deemed for the purpose of determining student count to be enrollment in the school district of actual attendance. The assistance shall be by payment of tuition as follows:
1. For group B children with disabilities,  as provided in section 15-825,  subsection D.
2. For children other than group B children with disabilities,  the costs per student count as prescribed in section 15-824,  subsection G minus the amount generated by the equalization base as determined in section 15-971,  subsection A for those pupils,  except that the tuition for any pupil shall not exceed an amount equal to seven thousand dollars minus the amount generated by the equalization base as determined in section 15-971,  subsection A.
B. Claims for such payments shall be made by the school districts through the county school superintendent to the superintendent of public instruction.
C. The total amount of state monies that may be spent in any fiscal year by the superintendent of public instruction pursuant to subsection A of this section shall not exceed the amount appropriated or authorized by section 35-173 for that purpose. This section shall not be construed to impose a duty on an officer,  agent or employee of this state to discharge a responsibility or to create any right in a person or group if the discharge or right would require an expenditure of state monies in excess of the expenditure authorized by legislative appropriation for that specific purpose.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-978 - Classroom site fund budget limit; school district

15-978.
Classroom site fund budget limit;  school district
The classroom site fund budget limit for each school district is the sum of the following:
1. The allocation that is computed for the school district pursuant to section 15-977,  subsection G,  paragraph 2.
2. The unexpended budget balance from the classroom site fund for the prior fiscal year.
3. The net interest earned on monies in the classroom site fund during the prior fiscal year.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-979 - Instructional improvement fund

15-979.
Instructional improvement fund
(Caution: 1998 Prop. 105 applies.)
A. The instructional improvement fund is established consisting of monies deposited pursuant to sections 5-601.02(H)(3)(a)(i) and 5-601.02(H)(3)(b)(i),  and interest earned on those monies. The department of education shall administer the fund. The fund is not subject to appropriation,  and expenditures from the fund are not subject to outside approval notwithstanding any statutory provision to the contrary.
B. Monies received pursuant to section 5-601.02 shall be deposited directly with the instructional improvement fund. On notice from the department of education,  the state treasurer shall invest and divest monies in the fund as provided by section 35-313,  and monies earned from investment shall be credited to the fund. No monies in the instructional improvement fund shall revert to or be deposited in any other fund,  including the state general fund. Monies in the instructional improvement fund are exempt from the provisions of section 35-190 relating to the lapsing of appropriations. Monies provided from the instructional improvement fund shall supplement,  not supplant,  existing state and local monies.
C. The department of education shall pay the monies in the fund to school districts and charter schools. The department of education shall determine the amount of monies from the fund to be paid to each school district and charter school as follows:
1. Determine the student count for each school district and charter school as provided in section 15-943.
2. Determine the student count for all school districts and charter schools as provided in section 15-943.
3. Divide the amount determined in paragraph 1 of this subsection by the total amount determined in paragraph 2 of this subsection.
4. Multiply the quotient determined in paragraph 3 of this subsection by the total amount of instructional improvement fund monies available to be distributed to school districts and charter schools under this section.
D. Each school district and charter school may utilize up to fifty percent of the amount of monies determined pursuant to subsection C for teacher compensation increases and class size reduction as provided in section 15-977.
E. Monies that are not utilized as provided in subsection D shall be utilized for the following maintenance and operation purposes:
1. Dropout prevention programs.
2. Instructional improvement programs including programs to develop minimum reading skills for students by the end of third grade.
F. School districts and charter schools that receive monies from the instructional improvement fund shall submit a report by November 15 of each year to the department of education that provides an accounting of the expenditure of monies distributed from the fund during the previous fiscal year. The department of education in conjunction with the auditor general shall prescribe the format of the report under this subsection.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-991.01 - Tax levy for property not located in a school district

15-991.01.
Tax levy for property not located in a school district
A. The board of supervisors of each county,  at the time of levying other taxes,  shall annually levy a tax on property not located in a school district. The tax levy shall be at a rate equal to one-half the qualifying tax rate prescribed in section 15-971,  subsection B,  paragraph 2,  per one hundred dollars of assessed valuation used for primary property taxes. The tax shall be levied and collected in the same manner as general county taxes on the property. The tax levy provided for in this section is not subject to title 42,  chapter 17,  articles 2 and 3. The monies received pursuant to this section shall be transmitted by the county treasurer to the state treasurer to be deposited in the state general fund to aid in school financial assistance.
B. The reduction in taxes prescribed in section 15-972 applies to taxes levied pursuant to this section on residential property,  except that the state shall not make the payments prescribed in section 15-972,  subsection H for this reduction in taxes.
C. This section does not apply to territory that was previously unorganized but that is currently part of a school district that is joined pursuant to section 15-445.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-997 - Authority of county officers as to funds, taxes and boundaries of joint common school district

15-997.
Authority of county officers as to funds,  taxes and boundaries of joint common school district
A. The county treasurer of the jurisdictional county shall have custody of the funds of a joint common school district and shall perform all duties imposed by law for the control and accounting of other school funds. Warrants drawn against the funds of a joint common school district shall be drawn by the county school superintendent of the jurisdictional county. Any estimates or other information required by the boards of supervisors of the counties in the joint common school district as a basis for action by such boards shall be supplied by the county school superintendent of the jurisdictional county. The board of supervisors of each county shall perform all duties required by law with respect to county appropriation of funds and levy of taxes for joint common school districts in the same manner as though the portion of the joint common school district in its county were a separate school district,  except that all such tax proceeds and monies shall be paid over to the treasurer of the jurisdictional county.
B. The statement of school district boundaries required to be filed annually by the county school superintendent shall be filed in each county.
C. All amounts required to be raised by the school district through the levy of ad valorem taxes shall be raised through the levy of taxes at the same rate on all taxable property in the school district regardless of location as to county. The county school superintendent of the jurisdictional county shall file with the board of supervisors of each county a statement and estimate upon which taxes are to be based which shall include the assessed valuation of all taxable property in the school district and the tax rate necessary to be levied.
D. The board of supervisors of the jurisdictional county shall hold a budget hearing as required by law and shall have control over the investment of the debt service funds of the joint common school district.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-998 - Liability of treasurer for failure to keep separate account or give notice; enforcement

15-998.
Liability of treasurer for failure to keep separate account or give notice;  enforcement
If the county treasurer fails to keep a separate account for each school district and for the special county school reserve fund or give the notice required by section 15-996,  he is liable to the county in the amount of five hundred dollars,  and the county attorney shall,  upon direction of the board of supervisors,  bring an action in the name of the county against the treasurer for the recovery of the five hundred dollars. Monies collected are payable into the county school fund.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-999 - Preference of payment of warrants; use of balance of school fund remaining at close of fiscal year

15-999.
Preference of payment of warrants;  use of balance of school fund remaining at close of fiscal year
A. All warrants registered after January 1,  1936 and drawn on the county treasurer against the school fund of the school district by the county school superintendent or finance officer of a school district that has assumed accounting responsibility pursuant to section 15-914.01 on the order of the governing board shall be entitled to preference of payment out of the school fund according to priority of registration.
B. Unless otherwise provided in this chapter and chapter 10 of this title,  if a balance remains in the school fund of a school district at the close of a fiscal year,  such balance shall be used for reduction of school district taxes for the budget year.
C. A warrant that is drawn on the school fund of the school district by the county school superintendent or finance officer of a school district that has assumed accounting responsibility pursuant to section 15-914.01 and that is not presented for payment within one year after the date of issuance is void. All warrants not presented within one year shall have no further force or effect,  and any monies held at the expiration of such time in any fund or account for the payment of the warrants shall be transferred or reverted to the fund upon which the warrants were drawn.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1000 - County school fund

15-1000.
County school fund
The county school fund of each county shall consist of all revenues accruing to the credit of each county from:
1. That portion of the payments made under section 36-1419 which represents payment in lieu of the county levy for school purposes.
2. Taylor grazing act monies as provided in section 37-723.
3. All receipts from the lease of public lands as provided in section 37-724.
4. All balances remaining in the county school fund and in the special county school reserve fund at the end of the fiscal year and all balances of lapsed school districts remaining after the payments authorized under section 15-469.
5. All dividends,  proceeds from sales,  refunds,  credits arising from cancelled warrants and any other sums or amounts that are attributable to the county school fund.
6. All other federal lieu taxes which are not specifically allocated by law.
7. Any gratuity or devise designated for specific school purposes.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1001 - Special county school reserve fund

15-1001.
Special county school reserve fund
A. The board of supervisors of each county shall annually budget for the special county school reserve fund an amount to meet the requirements of that fund. Warrants drawn on the special county school reserve fund shall be approved prior to payment by the board of supervisors,  as other county warrants are approved,  or this responsibility may be delegated by the board of supervisors to the county school superintendent. The budgeted amounts for the special county school reserve fund shall be itemized and estimated to meet the following needs:
1. For transportation of school children to and from one-room and two-room rural schools that are determined by the county school superintendent to be in need of such aid.
2. For transportation to and from unorganized territory to school districts of children who are eligible to receive state aid.
3. For transportation to and from the nearest high school of pupils residing in common school districts which are contiguous or not contiguous to and which are not within a high school district if it is determined by the county school superintendent that such common school districts are in need of such aid to supplement the monies received as provided in subsection B of this section.
4. For one-room and two-room school districts,  an amount which when added to the state aid for a school district will provide not more than five thousand dollars for a one-room school and not more than nine thousand dollars for a two-room school,  provided that such schools are maintained for a minimum of one hundred seventy-five days or two hundred days,  as applicable,  per year.
5. For necessary expenses for the establishment and conduct of accommodation schools pursuant to section 15-308.
6. For expenditures necessary to establish and maintain,  for the first year of operation,  a county special education program for children with disabilities as provided in chapter 7,  article 4 of this title.
B. The county school superintendent shall determine the eligibility for transportation aid for the transportation of children from unorganized territory to school districts within that county in the manner provided in this chapter for other school districts and shall certify the eligibility to the department of education.
C. The county school superintendent shall determine the amount of transportation aid for transportation of children from unorganized territory to school districts within that county based upon the provisions of section 15-945,  subsection A,  paragraphs 1 and 2,  except that such transportation aid shall not exceed the actual cost of providing such transportation. The county school superintendent shall certify the amount to the department of education which shall apportion the monies no later than the second Monday in September,  December,  March and June.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1002 - Administration of county school reserve fund; uses

15-1002.
Administration of county school reserve fund;  uses
A. The special county school reserve fund may be used only for:
1. Transportation of children to and from one-room and two-room rural schools that are determined by the county school superintendent to be in need of such aid.
2. Transportation from unorganized territory to school districts of children who are eligible to receive state aid for such children.
3. Transportation to and from the nearest high school of pupils residing in common school districts which are contiguous or not contiguous to and which are not within a high school district,  if it is determined by the county school superintendent that such common school districts are in need of such aid.
4. Costs of maintaining one-room and two-room rural schools in any school district in excess of the amount available for such schools from the county school fund and their school district levy,  but not to exceed the additional amount required and estimated for such purpose by the county school superintendent in fixing the amount of the special county school reserve fund under the provisions of section 15-1001.
5. Necessary expenses in excess of the per capita apportionment from the county school fund for the establishment and conduct of schools in unorganized territory.
6. Expenditures necessary to establish and maintain,  for the first year of operation,  a county special education program for children with disabilities as provided in chapter 7,  article 4 of this title.
7. Expenditures for service programs pursuant to section 15-365.
B. The county school superintendent shall apportion the special county school reserve fund. If at the end of any school year any part of the reserve fund remains unexpended,  such amount shall be shown in the estimate of the county school superintendent for the succeeding year as a balance of county school funds on hand,  except as prescribed by the terms of subsection C of this section.
C. If an accommodation school accepting federal funds becomes a school district,  the board of supervisors may order the county school superintendent to transfer the cash balance credited to the accommodation school as of July 1 of the fiscal year in which the transfer occurred to the newly organized school district. In addition,  all property both real and personal,  title of which is vested in the accommodation school,  shall become the property of the newly formed school district.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1022 - Tax levy for bonds; administration and disposition of tax; cancellation of paid bonds; security

15-1022.
Tax levy for bonds;  administration and disposition of tax;  cancellation of paid bonds;  security
A. The board of supervisors,  at the time of making the levy of taxes for county purposes,  shall levy a tax for the year on the taxable property in a school district or former school district canceled by election,  which has outstanding school bonds for the interest and redemption of the bonds. The tax shall not be less than sufficient to pay the interest of the bonds for the year and the portion of the principal of the bonds becoming due during the year and in any event shall be enough to raise,  annually,  for the first half of the term of the bonds a sufficient amount to pay the interest thereon,  and during the remainder of the term enough to pay the annual interest and to pay,  annually,  a portion of the principal of the bonds equal to an amount produced by taking the whole amount of bonds outstanding and dividing it by the number of years the bonds then have to run.
B. All monies,  when collected,  shall be paid into the county treasury to the credit of the debt service fund of the school district and shall be used only for payment of principal and interest on the bonds. The county treasurer shall keep the debt service fund separate from all other funds in the county treasury. The principal and interest on the bonds shall be paid by the county treasurer from the fund provided therefor.
C. The county treasurer or the treasurer's designated agent shall cancel all bonds and coupons when paid.
D. All bonds,  heretofore and hereafter issued,  are secured by a lien on all revenues received pursuant to the tax levy. The lien arises automatically without the need for any action or authorization by the school district,  the school district's governing board or the county treasurer. The lien is valid and binding from the time of the issuance of the bonds. The revenues received pursuant to the levy of the tax are immediately subject to the lien. The lien attaches immediately to the revenues and is effective,  binding and enforceable against the school district,  the school district's governing board and the county treasurer,  their successors,  transferees and creditors and all other parties asserting rights in the revenues,  irrespective of whether the parties have notice of the lien,  without the need for any physical delivery,  recordation,  filing or further act.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1023 - Issuance of bonds

15-1023.
Issuance of bonds
A. Upon receipt of the certificate of the appropriate election officer as provided in section 15-493 that a majority of votes cast at the bond election favors issuing the bonds,  the school district governing board shall issue the bonds of the school district in the number and amount provided in the proceedings,  payable from the debt service fund of the school district,  naming the fund,  and the monies shall be raised by taxation upon the taxable property in the school district for redemption of the bonds and payment of interest thereon.
B. The governing board of the school district by an order entered upon its minutes shall prescribe the form of the bonds and the interest coupons attached thereto and fix the time when the whole or any part of the principal of the bonds is payable,  which shall not be more than twenty years from the date thereof.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1023.01 - Municipal property corporation financing prohibited; definition

15-1023.01.
Municipal property corporation financing prohibited;  definition
A. Except as provided in subsection C,  a school district shall not directly or indirectly pledge its full faith and credit nor incur any direct or indirect obligation of any kind against or pay school district revenues to a municipal property corporation or a special district under title 48 as a means of financing the acquisition or construction of school capital facilities.
B. This section does not apply to any valid obligation initially incurred by a school district on or before December 31,  1998.
C. A school district may pledge school district revenues to a municipal property corporation or a special district under title 48 for the purpose of constructing teacher housing facilities or for any project financed with a loan from the United States department of agriculture.
D. For purposes of this section,  " municipal property corporation"  means a corporation organized by or at the direction of a city,  town or school district to construct and own a capital facility that the school district pledges to lease or lease-purchase and finance with school district revenues.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1027 - Administration of school district debt service funds by county treasurer

15-1027.
Administration of school district debt service funds by county treasurer
The county treasurer shall keep an account of all school district debt service funds,  showing the school district to which each fund belongs. On or before the fifteenth day of each month the treasurer shall credit the amount of monies collected during the preceding month to which the school district is entitled. The treasurer shall receive and credit any and all interest or income earned by the debt service fund.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1028 - Disposition of surplus tax monies

15-1028.
Disposition of surplus tax monies
A. If a bond issue and interest thereon have been fully paid and a balance remains in the debt service fund from taxes collected for payment of the bonds and interest,  the balance may be applied on the payment of other outstanding bonded indebtedness of the school district payable from the levy of taxes on property within the school district in which the excess tax monies were collected,  or if there is no outstanding bonded indebtedness,  the balance remaining in or accruing to the debt service fund,  on written request of the governing board of the school district,  shall be used for reduction of school district taxes.
B. When a school bond issue and interest thereon have been fully paid and a tax levy has thereafter been made on and taxes collected from property the situs of which is in a school district other than the original school district for which the levy was made,  such taxes shall belong to the school district from which they were collected,  and the county treasurer shall credit such taxes to the general school fund of the school district. The taxes may be expended by the governing board of the school district as other monies in its general school fund are expended.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1029 - Rights of bondholder; additional state tax

15-1029.
Rights of bondholder;  additional state tax
A. If the board of supervisors fails to make the levy necessary to pay school district bonds or interest coupons at maturity and such bonds or coupons are presented to the county treasurer and payment is refused,  the owner may file the bond,  together with all unpaid coupons,  with the department of administration,  taking his receipt therefor. Such bonds and coupons shall be registered with the department of administration.
B. The department of revenue shall add to the tax to be levied by the school district which issued the bonds a sufficient rate to obtain the amount of principal or interest past due prior to the next levy. The tax shall be levied and collected as a part of the school district tax but shall be paid into the state treasury,  shall be passed to the special credit of the school district bond tax and shall,  as payments mature,  be paid by warrants to the holder of registered obligations as shown by the register in the department of administration until such obligations are fully satisfied and discharged. Any balance then remaining shall be remitted to the general account and credit of the school district.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1030 - Cancellation of unsold bonds; notice; hearing

15-1030.
Cancellation of unsold bonds;  notice;  hearing
A. If a bond issue remains unsold for six months after being offered for sale,  the governing board of the school district or any school district comprised wholly or partly of territory which at the time of holding the bond election was within the school district may cancel the unsold bonds.
B. The school district governing board shall fix a time for a hearing on the proposed cancellation of the unsold bonds. The school district governing board shall give notice of the time and place of the hearing which shall set forth in general terms the object of the hearing. The notice shall be published for ten days prior to the day of hearing in some newspaper published in the school district. If no newspaper is published in the school district,  the notice shall be published in a newspaper published at the county seat of the county in which the school district or some part thereof is located.
C. At the time and place designated in the notice the school district governing board shall hear reasons for or against granting the proposed cancellation of the unsold bonds,  and if the board deems it for the best interests of the school district that the unsold bonds be canceled it shall enter an order canceling the unsold bonds,  and thereupon the bonds and the vote by which they were authorized to be issued shall be void.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1031 - Power to use outstanding bond authorizations of common school districts or high school districts

15-1031.
Power to use outstanding bond authorizations of common school districts or high school districts
A. All outstanding authorizations permitting the issuance of bonds,  as provided in this section and sections 15-1022 through 15-1030,  or the incurring of debt by a common school district or a high school district at the time either such district becomes part of a unified school district,  shall remain in full force and effect. The unified school district shall be vested with all powers to act for and on behalf of such common school district or high school district to issue the bonds for the purposes for which such authorizations were granted. The school district governing board may submit the bonds for approval by the attorney general.
B. The bonds shall be issued pursuant to this section,  chapter 4,  article 5 of this title and sections 15-1021 through 15-1030 except that the effect of the bonds issued pursuant to this section shall be the same as if the questions pertaining to the issuance of the bonds had been submitted to and approved by the electors of the unified school district after its formation.
C. The provisions of this section shall not be construed as authorizing indebtedness in excess of the percentage limitation as prescribed for a unified school district in article IX,  section 8.1,  Constitution of Arizona.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1032 - Capital facilities; bonded indebtedness liability for unified school districts

15-1032.
Capital facilities;  bonded indebtedness liability for unified school districts
A. All school buildings of established school districts which are located within any unified school district shall,  together with all equipment and furnishings,  become the property of the unified school district.
B. If any established common school district or high school district has a bonded indebtedness liability,  the liability or so much of it as is attributable to facilities located within the boundaries of any unified school district shall become an assumed indebtedness liability of the unified school district. The unified school district governing board shall levy a tax against the property of the unified school district for the payment of the principal and interest,  but nothing in this section shall be construed to relieve the taxable property in the theretofore existing school districts from liability to taxation for the payment thereof if necessary to prevent a default in such payment. The unified school district shall assume the indebtedness liabilities of the existing school districts which shall be regarded as an indebtedness of the unified school district for the purpose of determining the debt incurring capacity of the unified school district.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1033 - Certification of school district bonds by attorney general

15-1033.
Certification of school district bonds by attorney general
A. Any school district may submit to the attorney general bonds to be issued under this article after the school district has authorized their issuance. Within fifteen days after submission by the school district,  the attorney general shall examine the bonds and pass on the validity of the bonds and the regularity of the proceedings authorizing their issuance.
B. If the bonds and proceedings submitted to the attorney general by a school district conform to the laws of this state,  and if the bonds when delivered and paid for will constitute binding and legal obligations of the school district according to the terms of the bonds,  the attorney general shall certify in substance that the bonds are issued in accordance with the constitution and laws of this state.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1041 - Student accountability information system

15-1041.
Student accountability information system
The student accountability information system is established to enable school districts,  career technical education districts and charter schools to transmit student level data and school finance data electronically through the internet to the department of education for the purposes of complying with the statutory obligations of the department of education and the state board of education.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1045 - Education database; pupil privacy

15-1045.
Education database;  pupil privacy
A. Any collection,  maintenance or disclosure of pupil educational records compiled by the department of education in an education database of pupil records shall comply with the family educational rights and privacy act (20 United States Code section 1232g).
B. The department of education shall maintain the database in the following manner:
1. The use of the information is limited to comply with statutory obligations.
2. Personally identifiable information is confidential and is not public record.
3. Proper security measures are employed to ensure the confidentiality and integrity of the education database.
4. Data is secured from breaches and identity theft through implementation of protections and standards.
C. The pupil identifier in the education database is unique,  not identifiable by anyone other than officials maintaining the education database and shall not be the pupil's social security number or any variation of the pupil's social security number.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1051 - Definition of noncustodial federal monies

15-1051.
Definition of noncustodial federal monies
In this article,  unless the context otherwise requires,  " noncustodial federal monies" :
1. Means federal monies that are received by the department of education and that meet at least one of the following criteria:
(a) Are designated by the federal government as block grant monies.
(b) Are designated by the federal government as general revenue sharing monies.
(c) Provide this state with broad authority to make spending decisions regarding the development,  implementation or operation of a program or service.
(d) Are considered essential to meet total spending obligations of a federally required or matched program or service authorized by the legislature in which the federal government requires at least one percent of the program or service funding to come from this state.
2. Does not include federal monies awarded directly to school districts or charter schools.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1052 - Receipt of federal monies; accounting; report

15-1052.
Receipt of federal monies;  accounting;  report
The department of education shall account for all federal monies it receives in separate accounts or funds as necessary to meet accounting,  budgetary and auditing requirements. The department of education may use the most efficient system of accounts and records,  consistent with legal requirements and standards and necessary fiscal safeguards. The department of education shall provide a report detailing all federal monies received by the department of education,  including differentiating between noncustodial federal monies and all other federal monies and how monies were allocated during each fiscal year. The department of education shall submit the report on or before December 1 of each year to the joint legislative budget committee for review.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1101 - Revolving funds; purpose and manner of procuring

15-1101.
Revolving funds;  purpose and manner of procuring
A. If the activities of a school district require immediate cash outlays for items including postage,  freight,  express,  fuel taxes,  parcel post,  travel or other minor disbursements but not including salaries or wages,  which are proper as ultimate claims for payment from school district school funds,  the governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  may apply to the county school superintendent to establish and maintain a revolving fund. The allowable amount of the fund shall be fifty cents per student count,  except that for a common school district or high school district,  at the request of the governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  the fund may be increased to an amount of five thousand dollars,  but in no event shall the amount of the fund be more than ten thousand dollars,  and for a unified school district,  at the request of the governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  the fund may be increased to an amount of ten thousand dollars,  but in no event shall the amount of the fund be more than twenty thousand dollars. The application shall state the purposes for which the fund is required and the amount deemed necessary and shall designate the particular official of the school district who shall be the custodian of and be charged with the handling and accounting for the fund.
B. The county school superintendent may allow such application,  draw a warrant to the order of the designated custodian and charge the amount against the school district fund,  but no revolving fund shall be established unless the designated custodian is bonded for an amount equal to twice the amount of the fund. The cost of the bond shall be a proper charge against the school district.
C. The designated custodian shall periodically submit a voucher with supporting papers covering disbursements from the revolving fund to the county school superintendent who shall issue a warrant for the voucher to reimburse the fund. If the school district is dissolved,  consolidated,  unified or subdivided,  or if the governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  decides to terminate the revolving fund,  the designated employee shall return the original amount of the revolving fund to the county treasurer by the date that the dissolution,  consolidation,  unification or subdivision of the district becomes effective or within thirty days after the date that the governing board decides to terminate the revolving fund,  whichever is appropriate.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1103 - Insurance proceeds fund; disposition of proceeds

15-1103.
Insurance proceeds fund;  disposition of proceeds
A. Monies received for and derived from insurance losses shall be deposited with the county treasurer who shall credit the deposits to the insurance proceeds fund of the respective school district. The insurance proceeds fund of a school district is a continuing fund that is not subject to reversion.
B. The governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  may apply the proceeds from insurance recoveries to the payment of any outstanding bonded indebtedness of the school district that is payable from the levy of taxes on property within the school district.
C. The governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  may apply the proceeds of insurance recoveries to construct,  acquire,  improve,  repair or furnish school property after notice. If the proceeds are applied to a project that costs more than two hundred fifty thousand dollars,  the governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  may apply the proceeds after notice and a hearing.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1104 - Unemployment compensation fund

15-1104.
Unemployment compensation fund
Unemployment compensation monies shall be deposited with the county treasurer who shall credit the deposits to the unemployment compensation fund of the respective school district. The unemployment compensation fund of a school district is a continuing fund not subject to reversion,  except that any monies in the fund determined by the governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  to be in excess of insurance needs shall be used for reduction of school district taxes for the budget year.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1106 - Permanent teacherage fund; uses; definition

15-1106.
Permanent teacherage fund;  uses;  definition
A. A school district governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  may establish a permanent teacherage fund. Such fund shall be comprised of proceeds obtained from the lease of teacherages within the school district. Monies in such fund may be used for any of the following purposes:
1. Maintenance and operation of teacherages.
2. Debt service related to teacherages.
3. Purchase of houses,  including mobile or modular housing,  to be used exclusively as teacherages for school districts located on Indian and federal lands.
4. Reduction of the local tax levy if accumulation in such fund warrants such use.
B. Monies in a permanent teacherage fund are not subject to reversion.
C. For the purposes of this section,  " teacherage"  means any housing facilities for teachers and other school employees provided by a school district pursuant to section 15-342,  paragraph 6.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1107 - Litigation recovery fund; disposition of proceeds

15-1107.
Litigation recovery fund;  disposition of proceeds
A. Monies received for and derived from settlement of legal controversies or from recovery of costs,  attorney fees or damages by a school district in litigation by or against the school district shall be deposited with the county treasurer who shall credit the deposits to the litigation recovery fund of the school district. The litigation recovery fund is a continuing fund that is not subject to reversion.
B. If a school district receives monies as provided in subsection A of this section for the purpose of replacing or repairing school buildings or other school property,  the governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  may apply the proceeds only to:
1. Reimburse the building renewal grant fund established by section 41-5731 or the emergency deficiencies correction fund established by section 41-5721 to the extent that monies were received from those funds for replacing or repairing school buildings or other school property that was the subject of the dispute and the monies recovered by the school district pursuant to subsection A of this section are designated for the replacement or repair. The school district shall prioritize the reimbursement as described in this paragraph,  if applicable.
2. Pay any outstanding bonded indebtedness of the school district that is payable from the levy of taxes on property within the school district.
3. Construct,  acquire,  improve,  repair or furnish school buildings after notice. If the proceeds are applied to a project that costs more than $250, 000,  the governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  may apply the proceeds after notice and a hearing.
4. Replace or repair the school property other than school buildings.
C. Except as provided in subsection B of this section,  the governing board,  or the superintendent or chief administrative officer with the approval of the governing board,  may apply the proceeds of litigation recoveries to procure legal services or for the costs of litigation.
2023 Arizona Revised Statutes › Title 15 - Education › § 15-1108 - District services fund

15-1108.
District services fund
A. A school district governing board may establish district services programs to provide goods or services,  excluding services provided pursuant to section 15-213,  to district schools or departments or other school districts and may charge users on a cost reimbursement basis. Revenues from the operation of a district services program shall be transmitted to the county treasurer for deposit in a district services fund. The governing board may employ personnel,  purchase supplies and equipment and incur other necessary expenses related to the operation of a district services program. Examples of district services programs include printing and duplicating,  data processing and motor pool services.
B. A district services fund shall be accounted for as prescribed in the uniform system of financial records pursuant to chapter 2,  article 4 of this title. A school district governing board may advance monies from the maintenance and operation fund into the district services fund to cover start-up costs. Monies in the district services fund are not subject to reversion at the end of the fiscal year. The governing board may direct the county treasurer to establish a separate fund pursuant to this section for each district services program.
C. A school or department may choose not to purchase services from a district services program if the school or department determines that it is more advantageous for the school or department to procure the services from another source.
D. The provisions of this section shall not be utilized to replace services provided to a school district by a private enterprise as defined in section 41-2751.