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Uniform System of Financial Records

The Uniform System of Financial Records (USFR) is the official accounting and financial reporting manual that all Arizona school districts are required to follow. It is prescribed by the Arizona Auditor General, in coordination with the Arizona Department of Education, to ensure consistent, accurate, and transparent financial practices across all districts and charters. 

Uniform System of Financial Records for Charter Schools (USFRCS)

Charter Shcools - Manuals/Memorandums

Uniform System of Financial Records for School Districts (USFR)

 School Districts - Manuals/Memorandums