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

The window for districts to submit transportation Vehicle Inventory data will close on Friday, 7/15/2022. The Transportation and Vehicle Inventory application is now accessed through ADEConnect.

 The following resources have been created to assist in submitting transportation data: 

• Transportation Data Submission Video
• Transportation Manual 
• Transportation FAQ

***When entering in the vehicle mileage data, do not enter a date in the meter end date field.  This will cause the vehicle to be marked as ‘retired’. 

If you inadvertently retire a vehicle, you can put the vehicle back ‘in service’ by editing the mileage again and removing the meter end date***

The FY23 calculation of TSL is dependent on Vehicle Inventory data being submitted during the current window which closes on 7/15/22. 

  Questions regarding submitting Vehicle Inventory and Mileage data should be submitted via HelpDesk.

 Please note that charters are not required to submit this data.

The window to submit Charter Estimated Counts for FY23 is now open and accessible via ADEConnect. The deadline to submit Charter Estimated Counts is 7/1/22 at 4:30 pm.

Please note that payment and data capture dates have moved up for FY 2023 and the full list of FY 2023 payment and data capture dates is available in the Hot Topic below. 

2023 Monthly Payment and AzEDS Processing Schedule

To access the application a user must be assigned the role "Charter Estimated Counts - Charter User" in ADEConnect to gain access to this application. The role can be assigned by an Entity Administrator. To find your Entity Administrator, please go to https://home.azed.gov/PublicSite/ and search by Entity ID, CTDS, or Entity Name.

A training on this new application can be viewed here under Charter Estimated Counts Application. Additional information can be found in this Hot Topic. To view the Charter Estimated Counts user manual, click here. 

Any questions you have after reviewing the recorded training session and manual should be submitted via HelpDesk.

School Finance has calculated payments for Average Daily Membership (ADM) in excess of 1.0 generated through participation in Arizona Online Instruction (AOI) in July 2020 in accordance with Laws 2020, Chapter 47. The payment amount for each district and charter and a summary of the payment calculation process are in the file below. These will be included in the June 30, 2022 Equalization payment as an adjustment on the BSA55. 

Summer AOI - July 2020 Payment

Please see the previous Hot Topic for information about the June 2020 payment and please contact [email protected] with any questions or concerns about this calculation.

The file below contains links to view all FY 2021 district and charter financial and compliance audit reports that have been submitted to the Arizona Department of Education (ADE) as of 5/31/2022.

FY 2021 Financial and Compliance Audit Reports

Laws 2021, Chapter 7 revised ARS 15-914 to require that financial and compliance audit reports be submitted to ADE and that the department make the reports available on its website. For more information about how to submit FY 2021 Financial and Compliance Audit Reports, please review the Hot Topic published on December 28, 2021.

Please contact the School Finance Budget Team ([email protected]) if you need assistance submitting FY 2021 Financial and Compliance Audit Reports.

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2022 June BUDG-25 reports have been calculated using the FY 2021 BUDG-75 report and FY 2022 June 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 will be included on the FY 2022 June 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 “PDF” button. The June 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!

Budget Considerations for Type 03 Districts

Basic state aid formula funding is calculated in accordance with statute based on the grade levels in which a school district or charter is approved to provide instruction. For most elementary school districts that are not within a high school district (type 03 districts), formula funding is only calculated for kindergarten through 8^th grade. High School students in type 03 districts, including SPED/ELL student counts, ​are funded based on the tuition amount charged by the attending district in accordance with ARS 15-824. 

Elementary districts that are not within a high school district should keep the following process in mind when closing out FY 2022 and preparing the FY 2023 budget:

• Budgeted tuition out amounts appear in the initial BUDG25 and BSA55 reports
• If a revised budget is submitted, tuition values in the BUDG25 and BSA55 reports will be updated
• Elementary districts that are not within a high school district (type 03 districts) should ensure that final tuition numbers are included in final budget revisions
  • Districts charging tuition are required to provide final tuition invoices by May 1st
• Type 03 districts are required to submit tuition invoices and final copies of the calculation worksheets for the previous fiscal year by October 31st
  • The final tuition amount supported by invoices will be used in the BUDG75 report and will result in an adjustment if the invoice amount does not match the amount in the final budget/BSA55
• If a district realizes that the tuition amount in the final budget or AFR is incorrect after statewide recalculation or after the AFR has been submitted, the tuition amount can be correct through the prior-year data correction process defined in ARS 15-915. Please click here for more information about prior-year data corrections.

Budgeting for the Tuition Out Adjustment:

The funded tuition out adjustment is based on districts' most recent successfully submitted budget as of the time of calculation. The chart below shows the specific locations in the budget file in which reporting by the district is required:

The values that a district enters for the required budgeted tuition amounts/transported counts will appear in the BUDG25 and BSA55 reports. If a revised budget is submitted, tuition values in the BUDG25 and BSA55 reports will be updated in the next calculation.

Reconciling Final Tuition Invoices to the Budget:

Districts can ensure that final tuition invoice amounts are reflected in final budget revisions by comparing the product of the tuition out ADM and tuition charge (tuition x ADM) in the budget to the total tuition invoice amount.

Correcting the Budget through A.R.S. 15-915:

If a district realizes that the tuition amount in the final budget or AFR is incorrect after statewide recalculation or after the AFR has been submitted, the tuition amount can be corrected through the 15-915 process; please see this Hot Topic for steps to request a 15-915 correction.

For questions regarding budgeting for Type 03 Tuition Out or Transporting High School Count, please send an email to [email protected]. For questions regarding your Type 03 Tuition Out adjustment or Transported High School Count on your BSA55, please email [email protected].

There are several reports that districts and charters can access from schoolfinancereports.azed.gov and within the AzEDS system that summarize student counts and are useful 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

School Finance has manually calculated initial add-on payments for the new FRPL Group B weight in accordance with Laws 2022, Chapter 317.

The reports may be run for a given Local Education Agency as the district of residence, which is 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 schoolfinancereports.azed.gov.

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 schoolfinancereports.azed.gov

2. Next, select a Local Education Agency and then click “View Reports”​

​​​​​​i. 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.

ii. 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 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 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 on “Reports” and then click “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 contact the Budget Team at [email protected] if you have any questions about submitting budgets.  For questions regarding AzEDS reports, please contact the Analyst Team via HelpDesk.