Costs
- Circular A-87, School Districts
- Circular A-122, Charter Schools
- Arizona Chart of Accounts for School Districts, 2011
- Arizona Chart of Accounts for Charter Schools
- Return of Funds
Elementary and Secondary Education Act (ESEA) specific guidance
- NCLB Document Library
- Ed.gov: Elementary and Secondary Education
- Title 34 Code of Federal Regulations (CFR) Pt. 80, Uniform Administrative Requirements
- Title 34 Code of Federal Regulations (CFR) Pt. 200, Title I Requirements
Guidance
- Time & Effort and Federal Compliance
- A Quick Guide on Fiscal Documents for Federal Grant Awards
- U.S. Department of Education Fiscal Guidance
Internal Controls
- The Goals of an Effective System of Internal Control
- Guide to Writing Policy and Procedure Documents by UC Santa Cruz
- Policy and Procedure Development Tools by the Swinburne University of Technology
- Internal Controls for Small Organizations by the GWSCPA Educational Foundation
- Internal Controls for Medium-Sized Organizations by the GWSCPA Educational Foundation
Payroll Records
Procurement
- Arizona Revised Statutes (A.R.S.), Title 41, Chapter 23 Arizona Procurement Code
- Arizona Revised Statutes (A.R.S.), Title 15-213 Procurement practices of school districts and charter schools; definitions
- Title 34 CFR 80.36 Procurement
Single Audit
- Office of Management and Budget (OMB) Circular A-133
- Circular A-133 Compliance Supplement , Department of Education
Time Distribution Records
- A Quick Guide on Time Distribution Records
- Individual Semiannual Certification Template
- Individual Semiannual Certification (Completed Example)
- Group Semiannual Certification Template
- Personnel Activity Report Template
- Personnel Activity Report (Littleton ESD Example)
- Personnel Activity Report (Completed Example)
Jennifer Flores, Jennifer.Flores@azed.gov
Education Program Specialist
Monitoring Resolution
Audit Resolution
Tel: (602) 542-3538
