Creative accounting: is it taught to legislators or do they already know about it when they get to the Capitol?

First, from the Arizona Capitol Times, written by Nathan Brown, dated September 1, 2021 (behind a paywall) -

Cobb quits treasurer race to lead dental group

Rep. Regina Cobb is bowing out of the race for state treasurer to take a job as executive director of the Arizona Dental Association.

That was 9/1.

On 9/13, she gave herself a LOT of money, and termed it as a "reimbursement"

Hmmm....