Fiscal Year 2026 Truth in Taxation Report can be accessed here.
If you have any questions regarding this report, please contact the School Finance Budget Team at [email protected].
The FY 2026 K-3 Reading Budget and FY 2025 K-3 Reading AFR zip files have been posted to the LEA Budget Resources page of the School Finance website.
The completed files must be uploaded via the Budget System by October 1, 2025.
If you have any questions, please email School Finance at [email protected].
Thank you!
Base Level Amount 15-901
2.00%/$100.26 total increase
Transportation Support Level 15-945
2.07% increase to support per route mile
District Additional Assistance (DAA) & Charter Additional Assistance (CAA) 15-185 & 15-961
2.00% increase to CAA
Qualifying Tax Rate 41-1276
Unified School Districts and Common School Districts not within a High School District (Type 03): $3.1212
Common School Districts within High School District and High School Districts: $1.5606
State Aid Rollover 15-973
$800,727,700 of the FY 2026 basic state aid appropriation to school districts is deferred until July 2026.
This is equal to FY 2025.
Does not apply to charters or school districts with less than 4,000 ADM.
Classroom Site Fund 15-977
$842 per weighted pupil
($50 Increase)
State Aid Supplement
One-time supplemental proportional funding for School Districts and Charter Districts based on weighted student counts. The additional amount received by each charter and district will increase budget capacity; districts can use their apportionment in either Maintenance & Operation or Unrestricted Capital Outlay funds.
One Time Supplement for CAA & DAA
One-time supplemental funding for Charter Additional Assistance (CAA) and District Additional Assistance (DAA) will be allocated on a proportional basis. The additional amount received by each charter and district will increase budget capacity; districts can use their apportionment in either Maintenance & Operation or Unrestricted Capital Outlay funds.
One Time Supplement for FRPL
One-time supplemental funding for Free and Reduced Priced Lunch (FRPL) will be allocated on a pro rata basis using FRPL weighted ADM. The amount apportioned to each charter and district will increase budget capacity; districts can use their apportionment in either Maintenance & Operation or Unrestricted Capital Outlay funds.
School Finance Fiscal Operations – Related Statutes
Arizona Department of Corrections 15-1372
Arizona Department of Juvenile Corrections 15-1371
Arizona Online Instruction 15-808
Certificates of Educational Convenience 15-825 15-976
Charter Equalization 15-185
Classroom Site Fund 15-977
College Credit by Examination Incentive Program 15-249.06
County Jails 15-913.01
County Juvenile Detention 15-913
County Small School 15-365
Definitions 15-901
Determination of equalization assistance payments from county and state funds 15-971
District Cash Advance of State Aid 15-973
District Equalization 15-943
Early Literacy Grants 15-249.09
Instructional Improvement Fund 15-979
Optional Two Hundred Days of Instruction (5% base level increase) 15-902.04
Small School Capital Transportation 15-963
Teacher Experience Index 15-941
Unorganized Territory 15-1001
The second payment of the Free Reduced Priced Lunch (FRPL), District Additional Assistance (DAA), and Charter Additional Assistance (CAA) will be appropriated by Tuesday, July 1, 2025. Please view this Hot Topic for more information.
Please see the attached spreadsheets for each payment at the bottom of this Hot Topic for information about the annual payment amounts.
For school districts, these funds can be allocated to either Maintenance and Operations fund 001 (M&O) and/or Unrestricted Capital fund 610 (UNR).
If you have any questions regarding the payment amount, please contact [email protected]. If you have any questions regarding how to input these amounts on the Expenditure Budget form, please contact [email protected]. Thank you!
BUDG-25 reports for all school districts have been posted to the School Finance website. FY 2025 June BUDG-25 reports have been calculated using the FY 2025 June BSA-55 information.
Please contact the Budget Team ([email protected]) if you have any questions.
Thank you!
The $75 million additional funding provided by Proposition 123 (Laws 2015, 1st Special Session, Chapter 1) for FY 2025 will be distributed in two payments: $37.5 million on December 6, 2024, and $37.5 million by June 30, 2025. Individual school district and charter allocations are based on the share of statewide weighted Average Daily Membership (ADM). The second $37.5 million payment was calculated based on the same ADM that was used for the FY25 June Classroom Site Fund payment.
The file linked below will show the first, second, and total annual payment amounts for the FY 2025 Prop 123 payment per LEA. Districts are listed first by county, followed by charters alphabetically.
Please contact the School Finance Payment Team at [email protected] if you have any questions about this payment.
The School Finance Budget System is now available for fiscal year 2026 budget file submissions. Please navigate to ADEConnect Applications and click on “School Finance Budget System” to begin submitting your fiscal year 2026 budget files.
If you experience issues accessing the page or uploading files, please clear your browser’s cookies and cache before contacting the School Finance Budget Team at [email protected].
Please review the documents for submission and publication instructions:
Thank you!
BUDG-25 reports for all school districts have been posted to the School Finance website. FY 2025 May BUDG-25 reports have been calculated using the FY 2025 May BSA-55 information.
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 2026 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 Thursday, May 22nd if the State budget has not passed and does not appear likely to pass the following week. Please note that preliminary budget forms will not account for routine annual changes, such as inflation, and will not anticipate any other changes to State law. Therefore, any district or charter that proposes its budget using the preliminary budget forms must also adopt the preliminary forms, then revise its budget in early FY 2026 using the final budget forms to incorporate any changes in 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 2026.
School Finance will continue to provide updates via Hot Topic when more information is available.
Thank you!
*** IMPORTANT *** Cover Pages and Audit Files will no longer be accepted via email.
School Finance has made an update to allow users to upload their PDFs directly to the Budget System.
The following Files should be uploaded via this tab:
Uploading the Cover Page:
STEP 1
In the Budget System, navigate to the “PDF Upload” tab on the top right. (Note: this tab has changed names from “Audit PDF Upload” to “PDF Upload”)
STEP 2
To upload a file, click on “File Upload” located on the left of the screen.
STEP 3
Select the appropriate fiscal year and "Cover Page" as the document type.
***In the document description, make sure to reference which file type and version cover page is being uploaded (i.e., proposed, adopted, revision, original, corrected).
Uploading an Audit file:
Follow Steps 1-3 above, but select the “Audit File” document type.
***In the document description, make sure to note which type of audit file is being uploaded.
Uploading the Website Link:
STEP 1
Open a blank document in Microsoft Word (or another similar application).
STEP 2
Copy and paste the link to your posted Budget/AFR in the blank document.
STEP 3
Save the file as a PDF.
Step 4
Follow the steps in the Cover Page section and upload the website link with “Cover Page” as the selected document type.
***In the document description, make sure to note what the website link is for by including the form and version.
Externally view and download the Audit PDFs and Cover Pages uploaded tothe Budget System
If you have questions after reviewing the information above, please email the School Finance Budget Team at [email protected].