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FY 2025 Over Expenditure Reports (BUDG-75)

FY 2025 Over Expenditure Reports (BUDG-75)

BUDG-75 reports for all school districts have been posted to the School Finance website. FY 2025 BUDG-75 reports have been calculated using the later of FY 2025 BSA55 SRC or 15-915 data.  As a reminder, districts automatically receive a budget balance carry-forward adjustment for any under-budgeted RCL in M&O due to the FY 2025 statewide recalculation.
 

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

Thank you!

FY 2026 Expenditure Budget (BUDG-25) Verification Letters

FY 2026 Expenditure Budget (BUDG-25) Verification Letters

In accordance with A.R.S. §15-905(E), the FY 2026 BUDG-25 Budget Verification Letters are now published. Letters are based on the most recent BUDG-25 reports, which have been calculated using the October BSA 55 information.  These letters contain the official notification if a FY 2026 December revision is required as of the date of the letter.

  • District BUDG-25 Budget Verification Letters and District BSA-55 reports are available to download from the School Finance website.

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 2026 K-3 Reading amount is added to the district's BSL and RCL until the district is approved for the K-3 Reading support level weight by the State Board, or December 31st, whichever occurs first.

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

Thank you!

Aggregated Expenditure Report Has Been Posted

Aggregated Expenditure Report Has Been Posted

The Fiscal Year 2026 Aggregated Expenditure Budget (AGD) Report for all school districts has been published and is available to download from the School Finance Reports website.

If you have any questions, please contact the School Finance Budget Team at [email protected].

Thank you!

FY 2026 October Expenditure Report (BUDG-25)

FY 2026 October Expenditure Report (BUDG-25)

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2026 October BUDG-25 reports have been calculated using the FY 2026 October BSA-55 information.

District BUDG-25 and BSA-55 reports are available to download from this School Finance website.

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

Thank you!

FY 2026 September Expenditure Report (BUDG-25)

FY 2026 September Expenditure Report (BUDG-25)

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2026 September BUDG-25 reports have been calculated using the FY 2026 September BSA-55 information. 

  

District BUDG-25 and BSA-55 reports are available to download from this School Finance website.

  

NOTE: If a district adopted their FY26 Expenditure Budget on the preliminary budget forms and then revised their Expenditure Budget on the final forms, the ADE Calculated and Applied amounts for desegregation and small school adjustment will show as $0. This error will be fixed with the October BUDG-25 report. 

  

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

  

Thank you! 

FY2025 Statewide Recalculation (SRC) Expenditure Budget Report (BUDG-25)

FY2025 Statewide Recalculation (SRC) Expenditure Budget Report (BUDG-25)

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2025 Statewide Recalculation (SRC) BUDG-25 reports have been calculated using the FY 2025 Statewide Recalculation (SRC) BSA-55 information.

 

Please note: Any previously submitted student data 15-915 requests for FY 2024 and FY 2025 that have been processed so far in FY 2026 have their data reflected in this BUDG-25 Report.

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

FY2025 Statewide Recalculation

FY2025 Statewide Recalculation

The FY2025 Statewide Recalculation has been completed. Please review your Statewide Recalculation adjustment through your FY2025 SRC BSA-64 report found on the School Finance Reports website.

Positive SRC Adjustments will be included in the FY2026 September payment as a lump sum adjustment to the FY2026 Equalization as shown on the BSA-64 report for the September 22, 2025 state aid payment.

Negative SRC Adjustments will be included in the FY2026 September payment as an adjustment to FY2026 Equalization as shown on the BSA-64 report for the September 22, 2025 state aid payment and will be taken over the entire fiscal year; 3/12ths will be taken in September and 1/12th each payment thereafter.

Pursuant to A.R.S § 15-915, hardship requests are available. Please complete the Hardship Application and submit to [email protected] by 9/10/2025.

With the hardship application, a minimum of 75% must be adjusted in FY25 and 25% will be adjusted in FY26. Adjustments will begin with the September payment. Please include all questions regarding these adjustments in your e-mail with the completed form attached. Exceptions for severe scenarios may be made.

Questions or concerns regarding the recalculated ADM/SPED should be submitted through a Help Desk School Finance Account Analyst Support Request.

Please see Guidelines for Requesting Prior Year Corrections to State Aid or Budget Capacity (ARS § 15-915)

Truth In Taxation Report Has Been Published

Truth In Taxation Report Has Been Published

Fiscal Year 2026 Truth in Taxation Report can be accessed here.

If you have any questions regarding this report, please contact the School Finance Budget Team at [email protected].

K-3 Reading 2026 Budget and K-3 Reading 2025 AFR Forms Posted

K-3 Reading 2026 Budget and K-3 Reading 2025 AFR Forms Posted

The FY 2026 K-3 Reading Budget and FY 2025 K-3 Reading AFR zip files have been posted to the LEA Budget Resources page of the School Finance website.
 

The completed files must be uploaded via the Budget System by October 1, 2025.
 

If you have any questions, please email School Finance at [email protected].
 

Thank you!