In accordance with A.R.S. §15-905(E), the FY 2023 BUDG-25 Budget Verification Letters are now published. Letters are based on the most recent BUDG-25 Budget Verification reports, which have been calculated using the September BSA 55-1 information.  These letters contain the official notification if a FY 2023 December revision is required as of the date of the letter.

• District BUDG-25 Budget Verification Letters are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Switch to Budgets” from the top right corner of the menu bar and then click “Reports” from the middle of the menu bar.
  • Finally, select fiscal year 2023 and then click “Go!”. The BUDG-25 Budget Verification Letter will appear.

• District BSA 55-1 reports are available to download from the School Finance website:
  • First, select a school district and then click “View Reports”
  • Next, scroll down the page to the “School District Reports” section.
  • Finally, click the September “PDF” button. The September BSA 55-1 report will appear.

The budget verification letters are addressed to the district's governing board in care of the district superintendent. Therefore, it is the responsibility of the district to inform the district's governing board members accordingly. 

Reminder: the district's budgeted FY 2023 K3 Reading amount is added to the district's BSL and RCL until the district is approved for the K3 Reading support level weight by the State Board, or December 15th, whichever occurs first.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

BUDG-75 reports for all school districts have been posted to the School Finance website.

BUDG-75 reports for all school districts have been posted to the School Finance website.  FY 2022 BUDG-75 reports have been calculated using the FY 2022 BSA55-1 SRC information.  As a reminder, districts automatically receive a budget balance carryforward adjustment for any under-budgeted RCL in M&O due to the FY 2022 statewide recalculation.

• District BUDG-75 reports are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Switch to Budgets” from the top right corner of the menu bar and then click “Reports” from the middle of the menu bar.
  • Finally, select fiscal year 2022 and then click “Go!”. The BUDG-75 report will appear.

• District BSA 55-1 reports are available to download from the School Finance website:
  • First, select school district and then click “View Reports”
  • Next, scroll down the page to the “School District Reports” section.
  • Finally, click the FY22 SRC “PDF” button. The FY 2022 BSA55-1 SRC report will appear.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

BUDG-AGD reports for all school districts have been posted to the School Finance website. ARS 15-911 requires a report on the aggregate expenditures of local revenues by November 1^st each year. 

Individual district BUDG-AGD reports detail the expenditures and funding sources that have been included in or excluded from the calculation based on the most recently submitted district budget as of 10/24/2022. 

• • District BUDG-AGD reports are available to download from the School Finance website: 
    • First, select a school district and then click “Go!” 
    • Next, click “Switch to Budgets” from the top right corner of the menu bar and then click “Reports” from the middle of the menu bar. 
    • Finally, select fiscal year 2023 and then click “Go!”. The BUDG-AGD report will appear. 

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2023 September BUDG-25 reports have been calculated using the FY 2023 September BSA 55-1 information. 

• District BUDG-25 reports are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Switch to Budgets” from the top right corner of the menu bar and then click “Reports” from the middle of the menu bar.
  • Finally, select fiscal year 2023 and then click “Go!”. The BUDG-25 report will appear.

• District BSA 55-1 reports are available to download from the School Finance website:
  • First, select a school district and then click “View Reports”
  • Next, scroll down the page to the “School District Reports” section.
  • Finally, click the September “PDF” button. The September BSA 55-1 report will appear.

BUDG-25 reports will be available until the Budget Team performs the next update (typically after each State Aid distribution). Once the updating process has begun, all BUDG-25 reports will become unavailable at that time.  Please save a copy for future reference.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

We are aware that some LEAs are experiencing formatting errors when uploading their School-Level AFR files.  If your LEA is receiving errors related to the Totals tab, please follow the steps below:

1. Open your School-Level AFR file
2. Copy all information on the Totals tab
3. Paste all information back on the Totals tab as a value
4. Save your School-Level AFR file
5. Using Common Logon, upload your file.

We apologize for the inconvenience.

Final BUDG-25 reports for all school districts have been posted to the School Finance website.  Final FY 2022 BUDG-25 reports have been calculated using the FY 2021 BUDG-75 report and FY 2022 Statewide Recalculation BSA 55-1 information.  Please note, the reduction for any over-expenditure amount in M&O and/or Unrestricted as reported on the FY 2021 BUDG-75 has been included on the FY 2022 June 30 BUDG-25 Reports.

• District BUDG-25 reports are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Switch to Budgets” from the top right corner of the menu bar and then click “Reports” from the middle of the menu bar.
  • Finally, select fiscal year 2022 and then click “Go!”. The BUDG-25 report will appear.

• District BUDG-75 reports are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Switch to Budgets” from the top right corner of the menu bar and then click “Reports” from the middle of the menu bar.
  • Finally, select fiscal year 2021 and then click “Go!”. The BUDG-75 report will appear.

Please note, BUDG-75 reports have been updated and Budget Balance Carry Forward amounts have been recalculated based on FY21 AFR.

• District BSA 55-1 reports are available to download from the School Finance website:
  • First, select a school district and then click “View Reports”
  • Next, scroll down the page to the “School District Reports” section.
  • Finally, click the FY22 SRC “PDF” button. The FY22 SRC BSA 55-1 report will appear.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

The FY 2023 K-3 Reading budget and FY 2022 K-3 Reading AFR zip files have been posted to the LEA Budget Resources page of the School Finance website.

The direct link to the files are District | Charter  Updated Package: 8/3/2022 3:00PM

The completed files must be uploaded via the Common Logon by October 1, 2022. 

Thank you!

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2022 June 30 BUDG-25 reports have been calculated using the FY 2021 BUDG-75 report and FY 2022 June 30 BSA 55-1 information.  The final BUDG-25 reports for FY 2022 will be published after Statewide Recalculation is finalized.  Please note, the reduction for any over-expenditure amount in M&O and/or Unrestricted as reported on the FY 2021 BUDG-75 will be included on the FY 2022 June 30 BUDG-25 Reports.

• District BUDG-25 reports are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Switch to Budgets” from the top right corner of the menu bar and then click “Reports” from the middle of the menu bar.
  • Finally, select fiscal year 2022 and then click “Go!”. The BUDG-25 report will appear.

• District BUDG-75 reports are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Switch to Budgets” from the top right corner of the menu bar and then click “Reports” from the middle of the menu bar.
  • Finally, select fiscal year 2021 and then click “Go!”. The BUDG-75 report will appear.

Please note, BUDG-75 reports have been updated and Budget Balance Carry Forward amounts have been recalculated based on FY21 AFR.

• District BSA 55-1 reports are available to download from the School Finance website:
  • First, select a school district and then click “View Reports”
  • Next, scroll down the page to the “School District Reports” section.
  • Finally, click the June 30 “PDF” button. The June 30 BSA 55-1 report will appear.

BUDG-25 reports will be available until the Budget Team performs the next update (typically after each State Aid distribution). Once the updating process has begun, all BUDG-25 reports will become unavailable at that time.  Please save a copy for future reference.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

The Auditor General’s Office has published FY 2023 Final Budget Forms for school districts and FY 2023 Final Budget Forms for charter schools. Preliminary or final budget forms may be used for FY 2023 proposed and adopted budgets uploaded to ADE. 

The final budget forms should be used for all FY 2023 budget revisions.

Please note that the state budget included authorization for a school district to adopt a FY 2023 budget that is higher than its proposed FY 2023 budget and identify the differences in the budget adoption hearing. Additionally, a school district that adopts a budget that does not consider K-12 funding legislative changes is able to revise its budget by August 1^st and have the revised budget used to set primary and secondary property tax rates.

FY2023 School Finance Fiscal Operations Updates

Base Level Amount 15-901

$4,775.27

          $384.62/8.76% total increase

          ARS 15-952 repealed / eliminates separate 1.25% increase

Transportation Support Level 15-945

2.2% increase to support per route mile

0.5 or fewer: $2.83

0.5-1.0: $2.32

More than 1.0: $2.83

District Additional Assistance (DAA) and Charter Additional Assistance (CAA) 15-185 and 15-961

4.6% increase to CAA

            Grades PSD-8: $1,985.58

            Grades 9-12: $2,314.16 

11.4% increase to DAA (amounts below for student count 600+)

            Grades PSD-8: $502.33

            Grades 9-12: $549.33

            HS Textbooks: $77.65

Qualifying Tax Rate

Unified School Districts and Common School Districts not within a High School District (Type 03): $3.4266

Common School Districts within High School District and High School Districts: $1.7133

Group B Add On

New add-on category "FRPL" with support level weight 0.018 for students who meet the eligibility requirements for free or reduced-price lunches, or an equivalent measure recognized for participating in the federal free and reduced-price lunch program.

Increased support level weight for DD,ED,MIID, SLD to 0.292 (previously 0.093)

State Aid Rollover 

$800,727,700 of the FY 2023 basic state aid appropriation to school districts is deferred until July 2023.

            This is $65M lower than FY2022

            Does not apply to school districts with less than 4,000 ADM. 

Classroom Site Fund 15-977

$708 per weighted pupil 

Prop 123 Additional Funding Laws 2015, 1^st Special Session, Chapter 1, Section 6

$75,000,000 (FY21-FY26)

Results-Based Funding

$68,600,000 allocated based on Spring 2021 AZ Merit Test Results notwithstanding 15-249.08

Certificates of Educational Convenience   Forms/Memos   15-825/ 15-976

School Finance is no longer accepting copies of certificates throughout the fiscal year. Counties will submit one electronic data sheet June 30, 2023 for all certificates issued the FY2022-2023 year.

School Finance Fiscal Operations – Related Statutes

Arizona Department of Corrections 15-1372

Arizona Department of Juvenile Corrections 15-1371

Arizona Online Instruction 15-808

Certificates of Educational Convenience   15-825   15-976

Charter Equalization 15-185

Classroom Site Fund 15-977

College Credit by Examination Incentive Program 15-249.06

County Jails   15-913.01

County Juvenile Detention 15-913

County Small School 15-365

Definitions 15-901

Determination of equalization assistance payments from county and state funds 15-971

District Cash Advance of State Aid   15-973

District Equalization 15-943

Early Literacy Grants 15-249.09

Instructional Improvement Fund 15-979

Optional Two Hundred Days of Instruction (5% base level increase) 15-902.04

Result Based Funding 15-249.08

Small School Capital Transportation 15-963

State equalization assistance property tax levy 15-994

Teacher Experience Index 15-941

Unorganized Territory 15-1001