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!

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!

The FY 2024 Open Enrollment Participation Report is now available on the School Finance webpage under the Data Collection & Reporting for School and Student Membership Data section. This report provides open enrollment participation rates by school district, school, county, and specific related data. 

For questions, please email School Finance at [email protected].

*** 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!

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2025 March BUDG-25 reports have been calculated using the FY 2025 March 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!

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2025 February BUDG-25 reports have been calculated using the FY 2025 February 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!

In accordance with A.R.S. §15-905(L), the FY 2024 BUDG-75 Expenditure Analysis Letters are now published. Letters are based on the most recent FY 2024 BUDG-75 Over Expenditure reports, which have been calculated using the latest of FY 2024 BSA55 SRC or FY 2024 BSA55 915 information.  These letters serve as official notification of any over expenditure for FY 2024, and how Budget Balance/Over Expenditure values should be recorded on the next FY 2025 budget revision.

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. 

Reports are available on the School Finance Reports website.

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

Thank you!

The FY23 9th grade CTED funding adjustment has been calculated and included in the FY25 February state aid payment. This adjustment has been included in the Adjusted Base Support Level. Please see the attached spreadsheet for more information.

Please note that there will be a final adjustment to this funding based on final FY25 ADM during the SRC payment period.

If you have any questions regarding the funding adjustment, please contact the School Finance Payment Team at [email protected]. If you have any questions regarding the ADM, please open a Help Desk ticket with the School Finance Account Analyst Team.

Thank you!

FY23 CTED Funding Adjustment