A.R.S. § 15-185(D) requires the reduction of the base support level and equalization assistance by the amount of federal and state monies received by a charter school that are intended for the basic maintenance and operations of the school. 

Monies intended for basic maintenance and operations (M&O) are those intended to support the educational program of the school. They do not include supplemental federal and state grants for specific purposes, such as ESEA Title I, IDEA Part B, and federal food program reimbursements. In addition, by statute, they do not include Federal Impact Aid (Title 8, P.L. 103-382) monies. The Auditor General will make the final determination of what monies are considered to be intended for basic maintenance and operations. 

To assist the Arizona Department of Education (ADE) and the Auditor General in identifying the types of monies applicable to this reduction, charter holders who have monies to report must complete the form on page 2. An electronic copy of the form, including signature, must be sent by email to [email protected] on or before 4:30 p.m. on July 1, 2022. Charter holders with no monies to report should not complete or return the form. 

The full memo, along with the form that must be submitted, can be found by clicking here. 

School Finance has manually calculated initial add-on payments for gifted students in accordance with Laws 2021, Chapter 404 and the files below describe the calculation process and details for each district and charter. The additional funding for districts and charters will appear as adjustments to the base support level in BSA55 reports. Calculations will be updated one time after statewide recalculation in July to reflect final student data. 

FY 2022 Gifted Add-on Payment Summary

FY2022 Gifted Group B Funding.xlsx

Please refer to our September Hot Topic about reporting gifted students for more information.

In FY 2023, the gifted add-on weight is expected to be fully implemented in ADE student data and payment systems and will appear in the BSA55 report along with other add-on funding

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

 Note: This Hot Topic was revised on 4/8/2022 to remove references to single audit files

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 3/23/2022.

 Download FY 2021 District and Charter 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 March BUDG-25 reports have been calculated using the FY 2021 BUDG-75 report and FY 2022 March 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 March 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 November “PDF” button. The March 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!

In accordance with A.R.S. §15-905(L), the FY 2021 BUDG-75 Expenditure Analysis Letters are now published. Letters are based on the most recent FY 2021 BUDG-75 Over Expenditure reports, which have been calculated using FY 2021 APOR55-1 reconciliation information.  These letters serve as official notification of any over expenditure for FY 2021, and how Budget Balance/Over Expenditure values should be recorded on the next FY 2022 budget revision.

• District BUDG-75 Expenditure Analysis letters 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 Expenditure Analysis will appear.

• District APOR55-1 reports are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Reports/Data” from the middle of the menu bar.
  • Finally, select fiscal year 2021 and system APOR, then click “Go!”. The APOR55-1 report will appear.

The expenditure analysis 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. 

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

Thank you!

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

February's data capture for the March payment is scheduled for 2/8/22 at 5pm. Please ensure you’ve reconciled your data prior to data capture as payments will be based on data in AzEDS.

Please review and reconcile your SIS data against the following reports in AzEDS:

INTEG15 – free and clear of membership ADM Integrity errors

STUD10 – validate that all of your students have landed in AzEDS

ADM15 – ensure all students expected to generate funding are indicated as fundable

ADM20, SPED20, and EL20 – ensure that your ADM is what you expect for each ADM type

The following videos provide general information related to the data reconciliation process:

Introduction to Data Verification Reports: https://youtu.be/ou9Jst9qnsg

Introduction to Data Verification Reports 2: https://youtu.be/_m3uEo3OGRI

Introduction to Integrity: https://youtu.be/PYzBAEZmiSs

Your prior payment reports can be found here: https://schoolfinancereports.azed.gov/.

Please submit a School Finance HelpDesk ticket if you need assistance with your data.

Additionally, please note that the timing of payment data capture dates will be modified beginning in FY23 per House Bill 2898 as shared in a recent Hot Topic. 

We are cleaning up the School Finance website to make it easier to navigate and find information. You can now access all Budget Forms and Resources by clicking on “Forms” on the navigation menu on the right side of the website

and then opening the "Budget Forms and Resources" dropdown.

If you have any questions or need assistance finding a specific form or report, please email School Finance at [email protected].

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