Forms—School Districts

Advice of Encumbrance

Advice of Encumbrance (Previously Issued as USFR Memorandum No. 188)

In accordance with Arizona Revised Statutes §15-906, districts must prepare a list of liabilities for levy funds for goods received or services rendered on or before June 30 that will not be paid by June 30. 

Districts not participating in the Accounting Responsibility Program must complete an Advice of Encumbrance from the list of liabilities and submit it to the County School Superintendent by July 18. The amounts from the list of liabilities should be reported by fund and program on the Advice of Encumbrance.

Fiscal Year 2024 School District Annual Expenditure Budget Package

The Budget Forms zip file contains forms and instructions for completing the school district annual expenditure budget. Extract the files to C:\SDFORMS\. In addition to the extracted files, the C:\SDFORMS\ folder should also include the most recently revised version of the district's fiscal year 2023 budget files. Read the Submission and Publication Instructions and Budget Hints for additional information. The Desegregation Budget Forms zip file contains the forms and instructions for districts that budget for desegregation.

Click here to view a video created for FY 2020 when the format of the budget forms was revised. The video contains a general overview of the Budget file's format. For FY 2023, the APOR55 tab was replaced with the BSA55 tab to coincide with the Arizona Department of Education’s (ADE) implementation of its BSA 55-1 report. The APOR 55-1 report page numbers mentioned in the video do not always agree with the page numbers in ADE’s BSA 55-1 report. However, the information presented on the BSA 55-1 report is generally presented in the same order as described in the video (total time 17 minutes). 

Sample Audit Contract

Use this sample contract to document the agreement for audit services and submit the completed audit contract to the Arizona Auditor General for approval.

Sample Audit Request for Proposals

Use this sample RFP to procure audit services.

Attachment

Procurement Compliance Questionnaire

Use this Procurement Compliance Questionnaire for the year ended June 30, 2023, and thereafter. 

USFR Compliance Questionnaire

Click here for the web-based USFR Compliance Questionnaire (CQ) for the years ended June 30, 2021 and 2022. 

Click here for a short training video for the web-based USFR CQ.

Fiscal Year 2022 COVID-19 Reporting Form

This form collects fiscal year 2022 information on how all Arizona school districts spent and plan to spend stimulus monies in the federal acts related to the COVID-19 pandemic. All districts must submit the completed form to the Arizona Department of Education (ADE) via the Common Logon no later than October 15, 2022.

The file contains detailed instructions for completing and submitting the forms. All districts should copy the accounting data from their completed FY 2022 AFR and paste it into the FY 2022 COVID-19 Reporting Form, as instructed.

Click here to view a short video describing the changes to the form for fiscal year 2022.

FY 2023 School District Annual Financial Report Package

The FY 2023 AFR Forms zip file contains forms and instructions for completing the school district AFR; Food service AFR; Classroom Site Fund (CSF) Narrative; Work Sheet for Determining the Appearance of Supplanting with CTED Monies; ADE’s Results-Based Funding Expenditure Report; and Desegregation AFR for districts that budget for desegregation monies. The school-level reporting (SLR) AFR zip file includes two SLR forms based on district size.

Open the FY 2023 AFR zip file and extract the applicable files to C:\SDFORMS\. In the SLR AFR zip file, choose the appropriate file based on the number of schools in your district and extract only that file to C:\SDFORMS. In addition to the extracted files, the C:\SDFORMS\ folder should also include the most recently revised versions of the district's FY 2023 budget and FY 2022 AFR files.

Read the Review, Submission, and Publication Instructions; Data Uploading Instructions; and FY 2023 AFR Formula Corrections file for additional information.

Click here to view a short video on the school-level reporting form that was issued with the draft forms in the Spring of 2020, that can be used to understand how to complete the final FY 2023 school-level reporting form.

Click here to view a short video describing the School-Level Reporting Form for districts with 1 school.