2005 Arizona Revised Statutes - Revised Statutes §15-272  Duties of department of education for uniform system of financial records

A. The department of education shall advise and consult with the auditor general in the preparation and implementation of a uniform system of financial records.

B. The state board of education shall upon report from the auditor general determine whether school districts are maintaining the uniform system of financial records. If the state board of education determines that a school district is not in compliance with the uniform system of financial records or has failed to correct a deficiency within ninety days after receiving notice from the auditor general, the state board of education may direct the superintendent of public instruction to withhold any portion of state funds to the school district from the date of the determination until such time as the auditor general reports compliance with the uniform system of financial records. The auditor general and the department of education shall assist the school district to achieve compliance during such period.