Manuals/Memorandums—School Districts

To obtain electronic copies of future USFR Memorandums and school district emails, send a message to us at asd@azauditor.gov requesting to be added to our school district distribution list. To obtain a superseded USFR Memorandum, send a message to us at asd@azauditor.gov requesting the specific memorandum and we will email it to you.

USFR MEMORANDUMS—issued to update the USFR manual between major revisions. All memorandums currently in effect are listed below.

USFR

This is the Uniform System of Financial Records for Arizona School Districts (updated 6/24) in Adobe Acrobat. The USFR is the accounting and financial reporting manual for Arizona school districts.
View USFR View USFR Chart of Accounts effective 7/1/24 View FY 2025 USFR Chart of Account changes summary View USFR Chart of Accounts effective through 6/30/24 View FY 2024 USFR Compliance Questionnaire View FY 2023 USFR Compliance Questionnaire

Memo 244

**Arizona Online Instruction (AOI)** (issued 11/19/09) .This memo provides guidance to school districts concerning AOI in accordance with A.R.S. §15-808. Use the link below to download the memo (Word document) and corresponding AOI Daily Log (Excel file). Once the zip file (AOI-SD.zip) has been downloaded, double click on it and extract the files to C:\Memos\ directory.
Zip File Memo 244

Memo 199

Guidance on Accounting for the **Decrease in Fair Value of Investments** in State Treasurer’s Local Government Investment Pool 5 (Issued 6/30/03). This memo provides guidance on how to account for the decrease in the fair value of their investment in the State Treasurer’s Local Government Pool 5.
Memo 199

Memo 193

Recording Capital Assets and **Improvements Provided by the Arizona School Facilities Board** (issued 11/25/02). This memo provides guidance on recording capital assets and improvements that have been constructed or purchased with monies from the School Facilities Board.
Memo 193

Memo 175

Average Daily Membership for **Kindergarten and First Grade** (issued 1/12/01). This memo provides information regarding the enrollment of children in early (pre-) kindergarten or early first-grade programs and reporting of Average Daily Membership (ADM) data submitted to the Arizona Department of Education. Use the link below to download the ADM Corrections form in Microsoft Word.
Memo 175 ADM Corrections Form

Memo 161

**E-rate Reimbursements** (issued 5/12/99). This memo provides information on accounting for E-rate monies.
Memo 161