This bill proposes to update current statutes by mandating a cost study of Arizona online instruction programs, which will be conducted by the auditor general. The study will assess various financial aspects, including the costs associated with providing online instruction, recommendations for reporting options, and the financial implications of the school finance formula for students receiving online instruction. The auditor general will have the authority to select a sample of programs and schools for this study and will require cooperation from relevant educational bodies to gather necessary data. Additionally, the bill includes a provision for the study to be repealed after December 31, 2026.

Furthermore, the bill appropriates $165,000 from the state general fund for the fiscal year 2025-2026 to support the cost study. This appropriation is exempt from the usual provisions regarding lapsing of appropriations, ensuring that the funds will remain available for the intended purpose. Overall, the bill aims to enhance the understanding of the financial dynamics of online education in Arizona while providing necessary funding for the study.