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!

School Finance has received several questions about the impact of student enrollment and withdrawal on Empowerment Scholarship Account program eligibility. A few questions that have come up are how long it takes before the Arizona Department of Education (ADE) is notified of student withdrawal from a public school, what is the process for notification of withdrawal, and what happens if a student that has been awarded an Empowerment Scholarship Account enrolls in public school. Please read the information below and feel free to pass this information on to registrars and others who may need this information, including parents who are requesting information about their child’s withdrawal.

The most common question that we have received is when ADE will be notified of student withdrawal from public school. Any time a student withdraws from a school, there will be a delay between when the withdrawal occurs and when that information is submitted to ADE. Each school district and charter records student data, including withdrawals, in their own Student Information System (SIS) and these systems can be set-up to submit data to ADE at different intervals. ARS 15-1042 specifies that a school district or charter is only required to submit student data to ADE electronically once every twenty school days, though in practice most districts and charter submit data more often. Regardless of the interval at which a school district or charter chooses to submit data, there will always be at least a day or two delay between when data is entered at a school and when it appears in ADE systems.

Please note: Districts and charters do not submit paper records of withdrawal to ADE. The information about the withdrawal is submitted through the district or charter Student Information System.

We have also received questions about students that have been awarded Empowerment Scholarship Accounts utilizing services from public schools. The ESA Parent Handbook explains scenarios in which an ESA student may enroll in public school and also the impact of improper enrollment. We suggest that district and charter staff encourage parents to work directly with the ADE ESA team as specific questions come up.

For more information about the Empowerment Scholarship Account program please visit the Empowerment Scholarship Account program website.

The FY2022 Statewide Recalculation has been completed and a list of results can be seen in the file linked below; Charters and Districts are listed alphabetically.

FY2022 Statewide Recalculation Adjustment

Positive SRC Adjustments will be included in the FY2023 September payment as a lump sum adjustment to FY2023 Equalization on the BSA64-1 report for September 2022.

Negative SRC Adjustments will be included in the FY2023 September payment as an adjustment to FY2023 Equalization on the BSA64-1 report for September 2022 and will be taken over the entire fiscal year; 3/12ths 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 9/30/2022.

With the hardship application, a minimum of 75% must be adjusted in FY23 and 25% will be adjusted in FY24. 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)

The Arizona Department of Education is currently updating systems to implement current law as it pertains to Career and Technical Education Districts (CTEDs) and is sharing a draft guidance document for the new processes to give stakeholders an opportunity to review and ask questions. Full implementation is expected in December 2022 and, until that time, specific details about data collection and submission requirements in the guidance document linked below may be added or revised based on system requirements identified during the implementation process. The guidance document will be finalized through a formal review/approval process. 

Please send any feedback or questions regarding the draft guidance document below to [email protected].  All questions will be compiled and answered in a published FAQ document on the School Finance website.

See updated draft guidance here.

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!

If you previously encountered problems submitting the Vehicle Inventory report, the window has been extended to 8/15/22. It is imperative that ALL districts offering transportation submit Vehicle Inventory data or TSL WILL NOT be calculated for FY23.

The Transportation and Vehicle Inventory application is accessed through ADEConnect.

The FY23 calculation of TSL is dependent on Vehicle Inventory data being submitted during the current window which closes on 8/15/22. 

Questions regarding submitting Vehicle Inventory and Mileage data should be submitted via HelpDesk. Please note that charters are not required to submit this data.

Note: This Hot Topic was revised on 7/14/2022 to clarify distribution of additional funds received after 6/27/2022. 

FY2022 Instructional Improvement Fund Payment 2 was distributed on June 29, 2022. This payment was based on actual Instructional Improvement Fund revenues received in the 3rd and 4th quarters as of 6/27/2022 ($11,482,504.02). Additional funds were received after 6/27/2022 and will be distributed in the first FY 2023 payment in the next few weeks.

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