SB1412 • 2026

Arizona online instruction; cost study

SB1412 - Arizona online instruction; cost study

Education Technology

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Denise “Mitzi” Epstein
Last action: 2026-01-28
Official status: Senate second read
Effective date: Not listed

Plain English Breakdown

The official source material does not specify that the auditor general must include recommendations for reducing or eliminating administrative requirements, although it is mentioned in the bill text under section A.4.

Arizona Online Instruction Cost Study

This bill requires the auditor general to study the costs of online education programs in Arizona and provides funding for this study.

What This Bill Does

Requires the auditor general to conduct a cost study on Arizona's online instruction programs, including administration, technology, personnel, and curriculum costs from fiscal years 2022-2023 through 2024-2025.
Includes recommendations for reporting options related to courses offered by online delivery method, monies spent on each type of course delivery method, the number of students served, and the number of teachers by course delivery method.
Provides $165,000 in funding from the state general fund to cover the cost of the study.

Who It Names or Affects

The auditor general who will conduct the study.
Arizona online instruction programs and schools that must provide information for the study.

Terms To Know

Auditor General: A state official responsible for auditing government financial records and operations.
Cost Study: An analysis of expenses related to a specific program or service.

Limits and Unknowns

The bill does not specify how the results of the study will be used.
It is unclear if and how the recommendations from the study will be implemented.

Bill History

2026-01-28 Senate
Senate second read
2026-01-27 Senate
Senate Rules: None
2026-01-27 Senate
Senate Appropriations, Transportation and Technology: None
2026-01-27 Senate
Senate Education: None
2026-01-27 Senate
Senate first read

Official Summary Text

SB1412 - Arizona online instruction; cost study

Current Bill Text

Read the full stored bill text

SB1412 - 572R - I Ver

REFERENCE TITLE:
Arizona online instruction; cost study

State of Arizona

Senate

Fifty-seventh Legislature

Second Regular Session

2026

SB 1412

Introduced by

Senator
Epstein

AN
ACT

providing for a cost study of Arizona
online instruction; appropriating monies.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1.
Arizona online
instruction; auditor general; cost study; delayed repeal

A. The auditor general
shall conduct and complete a cost study of Arizona online instruction programs
and schools in this state. The auditor general may select a sample
of Arizona online instruction programs, schools and courses for this cost
study. The state board of education, the state board for charter
schools, the department of education and Arizona online instruction programs
and schools shall timely cooperate with and provide to the auditor general
necessary information in the form and format prescribed by the auditor
general. The cost study shall include all of the following:

1. The cost of providing
Arizona online instruction to students pursuant to section 15-808,
Arizona Revised Statutes, including administration, technology, personnel and
curriculum costs for fiscal years 2022-2023, 2023-2024 and
2024-2025. Any costs that are supported by the federal government
shall be considered for the purposes of this cost study. The auditor
general may rely on self-reported costs by Arizona online instruction
programs and schools for the purposes of this paragraph.

2. Recommendations for
reporting options for Arizona online instruction programs and schools related
to courses offered by online delivery method, monies spent on each type of
course delivery method, the number of students served and the number of
teachers by course delivery method.

3. The amount of monies
that the school finance formula generates for a student who receives Arizona
online instruction and the amount of monies spent by the student's school of
attendance.

4. Areas in Arizona online
instruction in which this state can reduce or eliminate administrative and
reporting requirements.

5. Any other information
the auditor general deems necessary.

B. This section is repealed
from and after December 31, 2027.

Sec. 2.
Appropriation;
auditor general; cost study; exemption

A. The sum of $165,000 is appropriated
from the state general fund in fiscal year 2026-2027 to the office of auditor
general for the cost study prescribed by this act.

B. The appropriation made
in subsection A of this section is exempt from the provisions of section
35-190, Arizona Revised Statutes, relating to lapsing of appropriations.