BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2026 May BUDG-25 reports have been calculated using the FY 2026 May BSA-55 information.

• District BUDG-25, BUDG-75, and BSA-55 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

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

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 2027 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 Friday May 22nd if the State budget has not passed and does not appear likely to pass the following week. It is recommended to revise budgets in early FY 2027 to incorporate changes in State law. Please note that preliminary budget forms will account for an annual inflation change of 2.00% in the Base Level Amount (BLA), but will not anticipate any other changes to 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 2027.

As a reminder, if the preliminary budget forms are utilized for the proposed budget, then the preliminary budget forms must also be utilized for the adopted budget. A district must not propose their budget using the preliminary forms then adopt their budget using the final forms.

School Finance will continue to provide updates via Hot Topic when more information is available.

Thank you!

As mandated by A.R.S. § 15-1042(B), all School Districts and Charter Districts are required to submit data electronically to receive funding. As part of this process, School Districts and Charter Districts must create an instructional calendar for each school site. The Superintendent or authorized representative must certify that each calendar has met the minimum instructional time requirements defined in A.R.S. § 15-901. School Districts and Charter Districts must enter the instructional calendars in student information systems (SIS) for submission to AzEDS. AzEDS will be available for FY 2027 instructional calendars and student data transactions beginning on 6/1/2026.

If the instructional calendar deadline has not been met, the initial release of state aid will be delayed.

Click here to review the full calendar memo. 
Click here to review the Calendar Integrity Reference Guide. 
 

If additional assistance is needed, please submit a HelpDesk ticket.
 

Pursuant to A.R.S. § 15-185(B)(2), the student count of a charter school shall be determined initially by using an "estimated count" based on the actual registration of pupils before the beginning of the school year. 
 
The Charter Estimated Counts application will open for data submission on 05/31/2026. The deadline to submit Charter Estimated Counts is 07/1/2026. 

• Charters can be paid based on Charter Estimated Counts for the first two payments of the year.
• Payment 3 will be based on FY2027 AzEDS ADM data.
• Charter Estimated Counts cannot be revised after the 7/1/2026 deadline.

Click here to review the full Charter Estimated Counts memo.
Click here to review the new Charter Estimated Counts manual.

If additional assistance is needed, please submit a HelpDesk ticket.

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 prior to the monthly data capture dates. Reports are published at https://schoolfinancereports.azed.gov/.

The FY 2027 API is available from 6/1/2026 to 7/15/2027.

*Alternative to FY 2027 AzEDS data available for the first two payments only. Districts will be paid based on AzEDS prior-year ADM, which does not apply to Charters. Charters will be paid based on estimated counts submitted via the ADEConnect Charter Estimated Counts application.

To be eligible for an increase in expenditure capacity and state aid, all FY2025 15-915 requests must be submitted by June 01, 2026, to ensure all data changes/corrections are completed before June 30, 2026.
Requests completed after June 30, 2026, are outside the subsequent fiscal year and are not eligible for increased expenditure capacity and state aid.

Year two (2) and three (3) corrections made within the 2nd and 3rd prior year may decrease expenditure capacity and state aid. Under A.R.S. § 15-915, no increases may result from FY2023 and FY2024 student data corrections.

For additional information and instructions on submitting a request, see the Guidelines for Requesting Prior Year Corrections to State Aid or Budget Capacity (A.R.S. § 15-915) posted here: /finance/school-finance-external-guidelines. 
 

The window for districts to submit transportation Vehicle Inventory data is open until July 15, 2026.

The FY2027 calculation of TSL is dependent on Vehicle Inventory data. Reports will generate at https://schoolfinancereports.azed.gov/ after data has been entered and saved. Failure to enter and save both Route and Inventory data may cause unexpected funding changes. Charters are not required to submit transportation data.

The following resources have been created to assist in submitting transportation data:

• Transportation Data Submission Video
• Transportation FAQ
• Transportation and Vehicle Inventory Application Manual

Please review the resources prior to submitting your transportation data. If additional assistance is needed, please submit a HelpDesk ticket. 

CTEDs should be prepared to report students in a Regionally Identified High Need program* must be reported to AzEDS Portal with Tuition Payer code 9 to receive correct ADM funding.

Students that meet this criterion must be reported as Tuition Payer code 9 to AzEDS Portal:

• A 9th-grade student enrolled in a Regionally Identified High-Need program.
• Continuation students that have graduated from the member site but will continue in CTED for immediate subsequent year after their reported graduation.
  • Continuation students (Grade 13) should be reported as 12th graders due to AzEDS reporting limitation. 

Grade 9 CTED students may generate funding when the student reaches the 40th day of grade 11 and is enrolled in an approved CTED program. Enrollment must be reported on the AzEDS Instructional Calendar for the 40th instructional day. While students can receive funding for 9th grade or the year after their graduation, they are prohibited from receiving CTED funding for more than four years, even if they attend more than one CTED.

 School Finance will verify students' participation in the Regionally Identified High-Need program by using student data reported to AzEDS with a tuition payer code 9 to calculate the appropriate ADM payment in the subsequent fiscal years. For example, if the 9th grade student in FY2026, remains enrolled in the program in FY2028 as an 11th grader, the ADM will be calculated in FY2028. 

*Regionally Identified High Need programs are identified by the Office of Economic Opportunity (OEO) and approved by the Arizona Career and Technical Education Quality Commission (ACTEQC). 

If additional assistance is needed, please submit a HelpDesk ticket.

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2026 April BUDG-25 reports have been calculated using the FY 2026 April BSA-55 information.

• District BUDG-25, BUDG-75, and BSA-55 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

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

Thank you!

To help districts and charters finalize their May 15th Expenditure Budget revisions, School Finance has put together updated preliminary annual FRPL, DAA, CAA, and Prop 123 one time funding apportionment amounts.

The data that was used for the FRPL, DAA, and CAA supplemental payment values come from the preliminary data for the FY26 May state aid payments using the AzEDS data capture date of April 15th, 2026. The data that was used for the Prop 123 supplemental payment values come from the preliminary data for the FY26 April Classroom Site Fund payment.
 
Please note that these values are not the final values that will be used for the second payment of these apportionments. Data based on the FY26 June state aid payments that use the 5/15/2026 data capture date will be used to finalize payment 2 for the FRPL, DAA, and CAA supplemental fundings. Data based on the FY26 June Classroom Site Fund payment will be used to finalize payment 2 for the Prop 123 supplemental funding. As a result, the finalized data is subject to change compared to the values provided in the spreadsheet.

Please see this spreadsheet for the updated preliminary values: FRPL, DAA, CAA, and Prop 123 One Time Funding Update