Fiscal Year 2025 Truth in Taxation Report can be accessed here.
 

For additional information regarding filtering the website, please see this hot topic.
 

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

The FY2023 Over-Expenditures have been included in the Unrestricted Capital (UNR) and Maintenance and Operations (M&O) funds. FY24 FRPL Add-On ADM has also been included in the base support level calculation (BSL).

The following forms are available:

• 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.
  • Select the “Start Fiscal Year” as 2024
     

• District FY23 BUDG-75 reports are available to download from the School Finance website:
  • Select the “Start Fiscal Year” as 2023
  • Optionally, select the “Execution Date” as 11/21/2023
  • Click “Apply.”
  • If a 915 was submitted, please download the latest BUDG75 report without using the execution date drop-down.
     

• District BSA-55 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 “PDF” button. The June BSA-55 report will appear.

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

Thank you!

The Auditor General’s Office plans to release updated FY2025 Expenditure Budget forms by Friday June 21st to include legislative updates. These updates include revised Base Support Amount, Charter Additional Assistance, and onetime supplemental fundings for FRPL, District Additional Assistance, and Charter Additional Assistance. The budget forms will include instructions on how to include the supplemental funding amounts.

For school districts that have already finalized and uploaded their proposed Expenditure Budgets to ADE’s Budget System, please note that you may not increase budget limits from your proposed version to your adopted version based on A.R.S. 15-905.E. However, school districts that have already submitted their proposed Expenditure Budgets to ADE’s Budget System may take the following actions:

1. Re-propose your Expenditure Budget using the update forms released by the Auditor General’s Office and adopt that budget at least 10 calendar days after submitting to ADE’s Budget System. To do this, you can upload another proposed version of your Expenditure Budget on Budget System until July 5th.
2. Adopt your Expenditure Budget based on your already submitted proposed Expenditure Budget (subject to A.R.S. 15-905.E) and submit a revised Expenditure Budget by September 15th using the updated budget forms, as stated in A.R.S. 15-905.Q.

For school districts that have not submitted their proposed budget to ADE’s Budget System yet, please use the updated budget forms provided by the Auditor General’s Office.

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

Base Level Amount 15-901

2.00%/$98.29 total increase

• $5,013.00

Transportation Support Level 15-945

2.08% increase to support per route mile

• 0.5 or fewer: $2.95
• 0.5-1.0: $2.42
• More than 1.0: $2.95

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

2.00% increase to CAA

• Grades PSD-8: $2,090.10
• Grades 9-12: $2,435.97

Qualifying Tax Rate 41-1276

Unified School Districts & Common School Districts not within a High School District (Type 03): $3.1860

Common School Districts within High School District & High School Districts: $1.5930

State Aid Rollover 15-973

$800,727,700 of the FY 2025 basic state aid appropriation to school districts is deferred until July 2025. 

This is equal to FY 2024.

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

Classroom Site Fund 15-977

$792 per weighted pupil

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

$75,000,000 (FY21-FY26)

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: $5,858,000.00
• DAA statewide amount: $23,142,000.00

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

Result Based Funding

Small School Capital Transportation 15-963

Teacher Experience Index 15-941

Unorganized Territory 15-1001

The School Finance Budget System is now available for fiscal year 2025 budget file submissions. Please navigate to ADEConnect Applications and click on “School Finance Budget System” to begin submitting your fiscal year 2025 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].

As a reminder, proposed Expenditure Budget files and Meeting Notifications are due by 07/05/2024, and adopted Expenditure Budget files are due by 07/15/2024.

Please review the documents for submission and publication instructions: 

• FY 2025 School District Annual Expenditure Budget Submission and Publication Instructions 
• FY 2025 Charter School Annual Budget Forms Submission and Publication Information 

Thank you!

As a reminder, starting in FY2024, School Finance collects and maintains school district and charter contact information through the Contact Information tab within the School Finance Budget System.

Within the Budget System, Contact Information can be updated at any time by clicking on the indicated tab:

Please review this tutorial video on updating contact information. If you have any additional questions, please reach out to the School Finance Budget Team at [email protected].

Thank you!

School Finance has posted the BUDG-25 reports for all school districts to the School Finance website. The FY24 May BUDG-25 reports have been calculated using the FY24 May BSA-55 information.

 The FY23 Over-Expenditures have been included in the Unrestricted Capital (UNR) and Maintenance and Operations (M&O) funds. FY24 FRPL Add-On ADM is also included in the base support level calculation (BSL).

The following forms are available:

• 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 FY23 BUDG-75 reports are available to download from the School Finance website:
  • Select the “Start Fiscal Year” as 2023
  • Optionally, select the “Execution Date” as 11/21/2023
  • Click “Apply.”
  • If a 915 was submitted, please download the latest BUDG75 report without using the execution date drop-down.

• District BSA-55 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 May “PDF” button. The May BSA-55 report will appear.

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

Thank you!

The Auditor General has published preliminary budget form packets for FY25. These packets can be accessed for school districts via this link and for charter districts via this link.

Please note that School Finance will not open the School Finance Budget System window to submit these files until June 15th. When the Budget System is available to submit FY25 budget forms, School Finance will post an additional Hot Topic.

Thank you!

There are several reports that districts and charters can access from School Finance Reports and within the AzEDS system that summarize student counts and are helpful in the budget preparation process:

•  ADM20 - summarizes district/charter regular education student counts by grade level
• SPED20 - summarizes district/charter special education student counts by need
• ELL20 - summarizes district/charter English Learner student counts by program
• ADM30 - summarizes school-level regular education student counts
• GIFT10 - lists all students who qualify for the gifted program
• GIFT11 - breaks down those students to their individual gifted needs of Language Arts (Verbal) giftedness, Non-Verbal giftedness, Quantitative (Math) giftedness or Other giftedness
• FRPL20 – summarizes district/charter with reported FRPL need by grade level
• FRPL30 - summarizes school-level FRPL counts

The reports may be run for a given Local Education Agency as the district of residence, the student count used in basic state aid calculations, or the district of attendance, which is the student count used in Classroom Site Fund calculations and certain other payments. The reports may be run for any date during the fiscal year from within the AzEDS system, and data submission dates that were used in basic state aid payment calculations are also available without the need to log in through School Finance Reports.

Instructions to access the reports are below:

• To view ADM20, SPED20, and ELL20 reports for data used in basic state aid payment calculations:

1. First, navigate to School Finance Reports
2. Next, select a Local Education Agency and click “View Reports.”​
   1. ​​​​​​ADM Reports: This section allows LEAs to view the report or download a PDF of the Data Capture Date used for the State Aid payment and linked to the BSA 55 for a given month.
   2. Additionally, from within BSA-55 reports, clicking the “AzEDS Execution Date” link in the top right corner of the report will display the same reports that appear under the ADM report category(click “next page” to view all reports).

• To run ADM20, SPED20, and ELL20 reports that were not used in basic state aid payment calculations:

1. First, navigate to AzEDS
2. Next, click on “Reports” and then click “ADM.”
3. Select the desired report (ADM20, SPED20, or ELL20)
4. Select the Local Education Agency
5. Select the data capture date and “District of Residence.”
6. Finally, click “View Report.”

• To run ADM30 reports 

1. First, navigate to AzEDS
2. Next, click on “Reports” and then click “ADM.”
3. Select the desired report (ADM30)
4. Select the Local Education Agency
5. Select the data capture date and report type “Limited” and  “District of Attendance.”
6. Finally, click “View Report.”

• To run GIFT reports 

1. First, navigate to AzEDS
2. Next, click “Reports” and “Support Program.”
3. Select the desired report (GIFT10, GIFT11)
4. Select the Local Education Agency
5. Select the School(s)
6. Finally, click “View Report.”

Please get in touch with the Budget Team at [email protected] if you have any questions about submitting budgets.  For questions regarding AzEDS reports, please get in touch with the Analyst Team via HelpDesk.

To be eligible for an increase in expenditure capacity and state aid, all FY2023 A.R.S. § 15-915 requests must be submitted by June 01, 2024, to ensure all data changes/corrections are completed before June 30, 2024.

Requests completed after June 30, 2024, are outside the subsequent fiscal year and are not eligible for increased expenditure capacity and state aid.

Year two (2) and three (3) corrections made within the 2nd and 3rd prior year may decrease expenditure capacity and state aid. Under A.R.S. § 15-915, no increases may result from FY2021 and FY2022 student data corrections.

For additional information and instructions on submitting a request, see the Guidelines for Requesting Prior Year Corrections to State Aid or Budget Capacity (A.R.S. § 15-915).