Correcting AFRs and School-Level Reports

How to Correct Errors in AFRs and School-Level AFRs

Data submitted through the Annual Financial Report (AFR) and School-Level AFR is used to meet various state and federal reporting requirements. School Finance has been made aware of values that appear to have been reported incorrectly by certain districts and charters. It is possible to submit corrections to the AFR and School-Level AFR by following the appropriate process below. Revisions that only affect the Additional Information for NPEFS Reporting (page 9 in the AFR) or to the School-Level AFR file may follow the first process defined below.

AFR Revisions that do not include changes in actual expenditures or adjustments to state aid:

AFR revisions that do not include changes in actual expenditures or adjustments to state aid are not required to follow the process defined in ARS 15-915, but need approval from the School Finance Budget Team prior to submitting changes.  Additionally, revisions to the School-Level AFR are not required to follow the process defined in ARS 15-915. 

Prior to a district or charter submitting a revision, School Finance requires an email from the district or charter requesting that the previously-submitted file(s) be archived. The email must contain the following items:

1. AFR submission reference # (corrected file)

2. Indicate page numbers, columns, rows, current amount reported, corrected amount, and an explanation is required.

·         Example: Page 2, Column E, Row 7, change from $58,456 to $56,285, Input wrong amount from records.

After emailing the Budget Team, districts and charters can submit revised files through ADE Common Logon and select School Finance File Upload (Budget/AFR). The new AFR requires approval and signatures, however, a new hearing notification is not required.  

Note: When resubmitting AFR files you will get a message stating “The submitted Budget/Version has already been submitted this Fiscal Year” or that the “file is being held for processing”; either message is expected.

AFR Revisions that include changes in actual expenditures or adjustments to state aid:

AFR revisions that include changes to actual expenditures and/or adjustments to State Aid, require a request pursuant to ARS 15-915 (please see guidelines page 4).  A request letter on district or charter letterhead must include the following:

1. Date

2. LEA Name and CTDS Number

3. Contact name, title, telephone number (including extension if applicable) and the email address of the individual making corrections

4. The fiscal year the change(s) will affect

5. The budget form(s) that will be adjusted (e.g., expenditure budget, AFR)

6. List of the specific changes (e.g., the page number, the current amount reported, the corrected amount, the reason for the changes). NOTE: additional documentation may be required after request is reviewed

7. The letter must be signed by the Business Manager

After submitting the request letter, a district or charter can make all necessary revisions and then submit the revised file(s) through ADE Common Logon and select School Finance File Upload (Budget/AFR).  Lastly, email [email protected] the ARS 15-915 request letter, corresponding documentation, and provide the file submission reference numbers.  

Note: When resubmitting AFR files you will get a message stating “The submitted Budget/Version has already been submitted this Fiscal Year” or that the “file is being held for processing”; either message is expected.

The School Finance Budget Team will perform a verification on submitted changes, archive the previous version, process the revised version, and email you upon completion.  If required, the School Finance Payment Team will make any necessary adjustments to payments and payment reports.

If you have any questions about correcting Annual Financial Reports (AFRs) or School-Level AFRs, please email [email protected].