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 the study and will require cooperation from relevant educational bodies to gather necessary data. The bill also includes a provision for the study to be repealed after December 31, 2026.

Additionally, the bill appropriates $165,000 from the state general fund for the fiscal year 2025-2026 to support the cost study, with an exemption from lapsing provisions under current law. This financial allocation aims to ensure that the auditor general has the resources needed to conduct a thorough analysis of online instruction costs and related factors in Arizona.