The Uniform System of Financial Records (USFR) is the official accounting and financial reporting manual that all Arizona school districts are required to follow. It is prescribed by the Arizona Auditor General, in coordination with the Arizona Department of Education, to ensure consistent, accurate, and transparent financial practices across all districts and charters. 

Uniform System of Financial Records for Charter Schools (USFRCS)

Charter Shcools - Manuals/Memorandums

Frequently Asked Questions & Answers  

Proportionate Share FAQ 

 Serving Children with Disabilities Placed by Their Parents in Private Schools Q&A

Maintenence of Effort (MOE) Q&A - Coming soon 

34 CFR Part 76, Subpart H, describes how charters can receive IDEA Entitlement funds. The ADE (Arizona Department of Education) requires that a charter notify ESS (Exceptional Student Services) in order to obtain an allocation or an expansion to an allocation in the same year that the respective event occurs. Any entities participating in this process will be worked into the IDEA Basic grant application. (The Charter School Expansion Act Grant is no longer used.)

Proportionare Share 

For questions, please email ESS Program Management.
More information can be found on the proportionate share FAQ page.
The memo issued by ESS Operations regarding the use of carryover funds for a proportionate share
The Office of Special Education Programs has published a guidance document Q&A on Serving Children with Disabilities Placed by Their Parents in Private Schools (February 2022).

High-Cost Child Claims

MOE

Substantial Approval

IDEA funding applications are submitted through the Grants Management Enterprise (GME) system.

Allowable cost