Budget Hot Topics

School Finance has posted the BUDG-25 reports for all school districts to the School Finance website. The FY24 May BUDG-25 reports have been calculated using the FY24 May BSA-55 information.

The Auditor General has published preliminary budget form packets for FY25. These packets can be accessed for school districts via this link and for charter districts via this link.

There are several reports that districts and charters can access from School Finance Reports and within the AzEDS system that summarize student counts and are helpful in the budget preparation process:

A.R.S. § 15-915 2023 Timelines

A.R.S. § 15-185(D) requires the reduction of the base support level and equalization assistance by the amount of federal and state monies received by a charter school that are intended for the basic maintenance and operations of the school.

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 2025 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.

School Finance has posted the BUDG-25 reports for all school districts to the School Finance website. The FY 2024 April BUDG-25 reports have been calculated using the FY 2024 April BSA-55 information.

BUDG-25 reports for all school districts have been posted to the School Finance website. FY 2024 March BUDG-25 reports have been calculated using the FY 2024 March BSA-55 information.

BUDG-25 reports for all school districts have been posted to the School Finance website. FY 2024 February BUDG-25 reports have been calculated using the FY 2024 February BSA-55 information.

In accordance with A.R.S. §15-905(L), the FY 2023 BUDG-75 Expenditure Analysis Letters are now published. Letters are based on the most recent FY 2023 BUDG-75 Over Expenditure reports, which have been calculated using FY 2023 BSA55 SRC information. These letters serve as official notification of any over expenditure for FY 2023, and how Budget Balance/Over Expenditure values should be recorded on the next FY 2024 budget revision.