Aggregate Expenditures Reports (BUDG-AGD)

Note: There was an error in the line "District's at Risk Budgeted Expenditures" in individual BUDG-AGD reports that was corrected at 12:30 PM on 11/1. Please refresh your report if you downloaded a copy before that time. 

BUDG-AGD reports for all school districts have been posted to the School Finance website. ARS 15-911 requires a report on the aggregate expenditures of local revenues by November 1^st each year.

ADE updated the process used to calculate the aggregate expenditures of local revenues this year to align with the guidance from legislative council that was incorporated into the recent Joint Legislative Budget Committee analysis. Aside from items that have been changed to align with the JLBC analysis, the same items have been included in and excluded from the calculation this year as have been in the past.

Individual district BUDG-AGD reports detail the expenditures and funding sources that have been included in or excluded from the calculation based on the most recently submitted district budget as of 10/29/2021.

• • District BUDG-AGD 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-AGD report will appear.

ADE is aware of ongoing litigation regarding which items should or should not be included in the calculation of aggregate expenditures. ADE will review any final judgments to determine if any calculation changes are necessary at that time.