BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2025 January BUDG-25 reports have been calculated using the FY 2025 January BSA-55 information.

• All school district budget and payment reports are available on the School Finance website.

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

Thank you!

In accordance with A.R.S.15-915.B, School Finance has recalculated state aid payments for school districts that have been impacted by the Qasimyar vs Maricopa County judgement. More information about this judgement can be found on the Maricopa County Assessor’s website. This judgement impacted tax years 2015-2023, which caused adjustments in fiscal years 2016-2024 state aid payments for impacted districts.

The sum of each fiscal year’s calculated adjusted amounts is included in the fiscal year 2025 January state aid payment as current month adjustments on the BSA-64 report. These reports can be found on the School Finance website.

The calculated amount for each fiscal year and district in Maricopa County can also be found on the spreadsheet linked below.

Please contact the School Finance payment at [email protected] for any questions regarding the adjustment. Thank you!

Qasimyar vs Maricopa County Judgement 15-915.B

The first payment of the Free Reduced Priced Lunch (FRPL), District Additional Assistance (DAA), and Charter Additional Assistance (CAA) will be appropriated by Friday January 10th. These one-time supplemental payments will each be split into two payments- one in early January and another in June. Please view this Hot Topic for more information.

Please see the attached spreadsheets for each payment at the bottom of this Hot Topic for information about the estimated annual payment amounts and the first payment amounts.

For school districts, these funds can be allocated to either Maintenance and Operations fund 001 (M&O) and/or Unrestricted Capital fund 610 (UNR). Please report the sum of these two annual payment amounts in the following cells on the FY2025 Expenditure Budget:

• M&O:
  • Please report the allocated sum of the FRPL and DAA annual amounts on Page 7 cell J52 (line 9f) under “Other”.
  • Please note on the line in cell D52 “FRPL and DAA funding”
  • Do not report any other items in these cells without permission from ADE.

• UNR:
  • Please report the allocated sum of the FRPL and DAA annual amounts on Page 8 cell K28 (line 10c) under “Other”.
  • Please note on the line in cell E28 “FRPL and DAA funding”
  • Do not report any other items in these cells without permission from ADE.

Please note that while there are line items on the BSA55 tab in the Expenditure Budget for these one-time supplemental payments, do NOT input any values for these payments on that tab. These funds are not part of the Revenue Control Limit (RCL).

If you have any questions regarding the payment amount, please contact [email protected]. If you have any questions regarding how to input these amounts on the Expenditure Budget form, please contact [email protected]. Thank you!

Free Reduced Priced Lunch (FRPL) Worksheet

District Additional Assistance (DAA) Worksheet

Charter Additional Asistance (CAA) Worksheet

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

The $75 million additional funding provided by Proposition 123 (Laws 2015, 1st Special Session, Chapter 1) for FY 2024 will be distributed in two payments: $37.5 million by November 30, 2024 and $37.5 million in May 2025. Individual school district and charter allocations are based on the share of statewide weighted attending Average Daily Membership (ADM). The first $37.5 million payment was calculated based on the same ADM that was used for the FY25 November Classroom Site Fund payment.

The file linked below will show the first payment amount and total estimated FY 2025 Prop 123 per LEA. Districts are listed first by county, followed by charters alphabetically.

FY2025 Prop 123 Payment 1 Worksheet

Please contact the School Finance Payment Team at [email protected] for any questions.

School Finance budget reports (Budg-25, Budg-75, AGD, Budg-25 Letter, Budg-75 Letter, and TNT) are now located on the same website where SDER, transportation, and payment reports are accessed: Local Education Agency Reports - ADE School Finance Reports

There is now a section titled “School District Budget Reports” located between the basic state aid reports and transportation reports.

These reports are titled with the month that corresponds to the related basic state aid report and the date the report was published. The reports will be posted in order with the most recently published report, similar to the BSA-55 and BSA-64 reports.

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

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY2025 September BUDG-25 reports have been calculated using the FY2025 September 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.

• FY2023 District BUDG-75 reports are available to download from this School Finance website.
  • Please note that School Finance has not yet run FY2024 BUDG-75 reports.

• District BSA-55 reports are available to download from this School Finance website.

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

Thank you!

The Fiscal Year 2025 Aggregate Expenditure Budget (AGD) Report for all school districts has been published and is available to download from the School Finance Reports website.

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

Thank you!

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2024 Statewide Recalculation (SRC) BUDG-25 reports have been calculated using the FY 2024 Statewide Recalculation (SRC) 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:
  • 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 2023 and then click “Go!”. The BUDG-75 report will appear.
  • Please note that School Finance has not yet run FY24 BUDG-75 reports.

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

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

The FY2024 Statewide Recalculation has been completed. Please review your Statewide Recalculation adjustment through your FY2024 SRC BSA-64 report found on the School Finance Reports website.

Positive SRC Adjustments will be included in the FY2025 September payment as a lump sum adjustment to the FY2025 Equalization as shown on the BSA-64 report for the September 23, 2024 state aid payment.

Negative SRC Adjustments will be included in the FY2025 September payment as an adjustment to FY2025 Equalization as shown on the BS-A64 report for the September 23, 2024 state aid payment and will be taken over the entire fiscal year; 3/12ths will be 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 9/30/2024.

With the hardship application, a minimum of 75% must be adjusted in FY24 and 25% will be adjusted in FY25. 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)