Base Level Amount 15-901

2.00%/$100.26 total increase

• $5,113.26

Transportation Support Level 15-945

2.07% increase to support per route mile

• 0.5 or fewer: $3.01
• 0.5-1.0: $2.47
• More than 1.0: $3.01

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

2.00% increase to CAA

• Grades PSD-8: $2,131.90
• Grades 9-12: $2,484.69

Qualifying Tax Rate 41-1276

Unified School Districts and Common School Districts not within a High School District (Type 03): $3.1212

Common School Districts within High School District and High School Districts: $1.5606

State Aid Rollover 15-973

$800,727,700 of the FY 2026 basic state aid appropriation to school districts is deferred until July 2026.

This is equal to FY 2025.

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

Classroom Site Fund 15-977

$842 per weighted pupil

($50 Increase)

State Aid Supplement

One-time supplemental proportional funding for School Districts and Charter Districts based on weighted student counts. The additional amount received by each charter and district will increase budget capacity; districts can use their apportionment in either Maintenance & Operation or Unrestricted Capital Outlay funds.

• $75,000,000

One Time Supplement for CAA & DAA

One-time supplemental funding for Charter Additional Assistance (CAA) and District Additional Assistance (DAA) will be allocated on a proportional basis. The additional amount received by each charter and district will increase budget capacity; districts can use their apportionment in either Maintenance & Operation or Unrestricted Capital Outlay funds.

• CAA statewide amount: $5,858,000
• DAA statewide amount: $23,142,000

One Time Supplement for FRPL

One-time supplemental funding for Free and Reduced Priced Lunch (FRPL) will be allocated on a pro rata basis using FRPL weighted ADM. The amount apportioned to each charter and district will increase budget capacity; districts can use their apportionment in either Maintenance & Operation or Unrestricted Capital Outlay funds.

• FRPL statewide amount: $37,000,000.00

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

Small School Capital Transportation 15-963

Teacher Experience Index 15-941

Unorganized Territory 15-1001

The second payment of the Free Reduced Priced Lunch (FRPL), District Additional Assistance (DAA), and Charter Additional Assistance (CAA) will be appropriated by Tuesday, July 1, 2025. Please view this Hot Topic for more information.

Please see the attached spreadsheets for each payment at the bottom of this Hot Topic for information about the annual payment amounts.

For school districts, these funds can be allocated to either Maintenance and Operations fund 001 (M&O) and/or Unrestricted Capital fund 610 (UNR).

If you have any questions regarding the payment amount, please contact [email protected]. If you have any questions regarding how to input these amounts on the Expenditure Budget form, please contact [email protected]. Thank you!

FRPL Worksheet

DAA Worksheet

CAA Worksheet

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

• District BUDG-25, BUDG-75, and BSA-55 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

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

Thank you!

The $75 million additional funding provided by Proposition 123 (Laws 2015, 1st Special Session, Chapter 1) for FY 2025 will be distributed in two payments: $37.5 million on December 6, 2024, and $37.5 million by June 30, 2025. Individual school district and charter allocations are based on the share of statewide weighted Average Daily Membership (ADM). The second $37.5 million payment was calculated based on the same ADM that was used for the FY25 June Classroom Site Fund payment. 

The file linked below will show the first, second, and total annual payment amounts for the FY 2025 Prop 123 payment per LEA. Districts are listed first by county, followed by charters alphabetically. 

District and Charter Prop 123

Please contact the School Finance Payment Team at [email protected] if you have any questions about this payment.

The School Finance Budget System is now available for fiscal year 2026 budget file submissions. Please navigate to ADEConnect Applications and click on “School Finance Budget System” to begin submitting your fiscal year 2026 budget files.

If you experience issues accessing the page or uploading files, please clear your browser’s cookies and cache before contacting the School Finance Budget Team at [email protected].

Please review the documents for submission and publication instructions: 

• FY 2026 School District Annual Expenditure Budget Submission and Publication Instructions 
• FY 2026 Charter School Annual Budget Forms Submission and Publication Information 

Thank you!

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

• District BUDG-25 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

• District BUDG-75 reports are available to download from the School Finance website

• District BSA-55 reports are available to download from the School Finance website

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

Thank you!

Budget forms for the upcoming fiscal year are typically published shortly after the State budget passes to incorporate any changes in State law. Since the FY 2026 State budget has not yet passed, School Finance and the Auditor General's Office are planning to publish preliminary budget forms to allow districts and charters to plan budget preparation processes and governing board meetings.

The Auditor General's Office expects to publish preliminary budget forms for use in budget proposal and adoption by Thursday, May 22nd if the State budget has not passed and does not appear likely to pass the following week. Please note that preliminary budget forms will not account for routine annual changes, such as inflation, and will not anticipate any other changes to State law. Therefore, any district or charter that proposes its budget using the preliminary budget forms must also adopt the preliminary forms, then revise its budget in early FY 2026 using the final budget forms to incorporate any changes in State law. Districts in which the qualifying levy is greater than the equalization base (non-State-aid districts), in particular, should be aware of the impact of preliminary forms on the budget and discuss property tax rate considerations with counties if preliminary budget forms are used with revisions expected. We will provide a timeframe for final budget form issuance once final changes in State law are known.

If the State budget passes before May 22nd, or appears likely to pass the following week, the Auditor General’s Office will not publish preliminary forms and will instead publish the final budget forms as soon as possible after the budget passes. The final forms will account for all changes in State law, and it may not be necessary to revise the budget in early FY 2026.

School Finance will continue to provide updates via Hot Topic when more information is available.

Thank you!

*** IMPORTANT *** Cover Pages and Audit Files will no longer be accepted via email.

School Finance has made an update to allow users to upload their PDFs directly to the Budget System.

The following Files should be uploaded via this tab:

• Audit PDFS
• Budget/AFR Cover Pages
• Budget/AFR District Website Link (Upload as PDF under Cover Page)

Uploading the Cover Page:

STEP 1

In the Budget System, navigate to the “PDF Upload” tab on the top right. (Note: this tab has changed names from “Audit PDF Upload” to “PDF Upload”)

STEP 2

To upload a file, click on “File Upload” located on the left of the screen.

STEP 3

Select the appropriate fiscal year and "Cover Page" as the document type.

***In the document description, make sure to reference which file type and version cover page is being uploaded (i.e., proposed, adopted, revision, original, corrected).

Uploading an Audit file:

Follow Steps 1-3 above, but select the “Audit File” document type.

***In the document description, make sure to note which type of audit file is being uploaded.

Uploading the Website Link:

STEP 1

Open a blank document in Microsoft Word (or another similar application).

STEP 2

Copy and paste the link to your posted Budget/AFR in the blank document.

STEP 3

Save the file as a PDF.

Step 4

Follow the steps in the Cover Page section and upload the website link with “Cover Page” as the selected document type.

***In the document description, make sure to note what the website link is for by including the form and version.

Externally view and download the Audit PDFs and Cover Pages uploaded tothe  Budget System

LEAs can access the uploaded PDF files from the School Finance Reports Website:

• Click on “File Submission Status Report” on the top right of the screen

• On the top right corner of this page, click “PDF Uploaded Files” and you should see the uploaded files in the dashboard.

• On the dashboard, you can filter and view the data by fiscal year, entity, and document type. A file can be downloaded by clicking on “Download” and a link to the file can be copied by right clicking on “Download" and clicking "Copy link."

If you have questions after reviewing the information above, please email the School Finance Budget Team at [email protected].

Average Daily Membership (ADM) is calculated using data submitted in the Arizona Education Data Standards (AzEDS) system. Data capture stores a static copy of ADM every month on the data capture deadline. ADM is the basis of state aid funding. Monthly state aid payments are a percentage of the annual equalization assistance less previous payments year-to-date.

Ensure data is reconciled and free of integrity errors before the monthly data capture dates. Reports are published at School Finance Reports. 

The FY 2026 API is available from 06/01/2025 to 07/15/2026.

*Alternative to FY 2026 AzEDS data available for the first two payments only. Districts will be paid based on AzEDS prior-year student counts, which do not apply to Charters. Charter will be paid based on estimated counts submitted via the ADEConnect Charter Estimated Counts application.

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

• District BUDG-25 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

• District BUDG-75 reports are available to download from the School Finance website

• District BSA-55 reports are available to download from the School Finance website

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

Thank you!