School Finance External Guidelines


The purpose of these policies and procedures is to provide guidance to all school districts and charter districts throughout the State of Arizona on the rules and regulations, including Arizona Revised Statutes (A.R.S.) which must be followed in the reporting of information to the School Finance Unit of the Arizona Department of Education (ADE). Following these procedures will assist the school districts and charter districts in complying with the reporting requirements placed upon these entities and will support compliance with the Uniform System of Financial Records (USFR) Compliance questionnaire. For additional information regarding district or charter requirements go to:

The scope of these policies and procedures is to cover information and processes relevant to reporting data, which impacts state funding, to the School Finance Unit. As legislative or system changes occur, these documents will be updated accordingly.

During fiscal year 2015-2016, districts and charters began submitting via the Arizona Education Data System (AzEDS). AzEDS and various ADE on-line applications collect data that is required by the federal government; however, because the information does not affect state funding, information on those processes is not addressed in these policies and procedures. Other units within the ADE require that school districts and charter districts submit additional information. Those units include, but are not limited to the following: Accountability, Exceptional Student Services, and the Office of English Language Acquisition Services.

Current Guidelines

School Finance Manual [C] Age Requirements & Validation for Funding

School Finance Manual [D] Compilation & Maintenance of Student Records

School Finance Manual [G] Defining Excused Absences (formerly EX-1)

School Finance Manual [L] Career Technical Education District

GE-17 First Day Absences Issued 7-07

GE-18 Instructional Hours and Programs Issued 7-1-13

GE-19 Passing Time Issued 7-1-13

SF-0001 Enrollment Cap Amendments Issued 7-1-14

SF-0002 Transportation Guideline Issued 7-1-14

SF-0003 AOI Participation Modified 9-23-19

  • In regards to the FTE requirements specified on page 6 of 7, in the guideline SF-0003 AOI Participation Issued 7-1-14, FTE shall be based solely on subjects a student actually particulates in, without regard to hours actually logged. Until the student withdraws or June 30th, FTE may be determined based on the number of subjects in the student’s planned instructional program. ADE will review the applicability of instructional time logged to the determination of FTE. Should instructional time logged be determined to be a necessary component of FTE determination, advance notice of change will be provided.

Archive of Previous Guidelines

EX-1 Excused Absences Issued 11-18-09

GE-20 Absence Reporting Issued 7-1-13