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 2027 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 Friday May 22nd if the State budget has not passed and does not appear likely to pass the following week. It is recommended to revise budgets in early FY 2027 to incorporate changes in State law. Please note that preliminary budget forms will account for an annual inflation change of 2.00% in the Base Level Amount (BLA), but will not anticipate any other changes to 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 2027.

As a reminder, if the preliminary budget forms are utilized for the proposed budget, then the preliminary budget forms must also be utilized for the adopted budget. A district must not propose their budget using the preliminary forms then adopt their budget using the final forms.

School Finance will continue to provide updates via Hot Topic when more information is available.

Thank you!

Average Daily Membership (ADM) is calculated using data submitted in the Arizona Education Data Standards (AzEDS) system. Data capture stores a static copy of ADM every month on the data capture deadline. ADM is the basis of state aid funding. Monthly state aid payments are a percentage of the annual equalization assistance less previous payments year-to-date.

Ensure data is reconciled and free of integrity errors prior to the monthly data capture dates. Reports are published at https://schoolfinancereports.azed.gov/.

The FY 2027 API is available from 6/1/2026 to 7/15/2027.

*Alternative to FY 2027 AzEDS data available for the first two payments only. Districts will be paid based on AzEDS prior-year ADM, which does not apply to Charters. Charters will be paid based on estimated counts submitted via the ADEConnect Charter Estimated Counts application.

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2026 April BUDG-25 reports have been calculated using the FY 2026 April BSA-55 information.

• District BUDG-25, BUDG-75, and BSA-55 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

To help districts and charters finalize their May 15th Expenditure Budget revisions, School Finance has put together updated preliminary annual FRPL, DAA, CAA, and Prop 123 one time funding apportionment amounts.

The data that was used for the FRPL, DAA, and CAA supplemental payment values come from the preliminary data for the FY26 May state aid payments using the AzEDS data capture date of April 15th, 2026. The data that was used for the Prop 123 supplemental payment values come from the preliminary data for the FY26 April Classroom Site Fund payment.
 
Please note that these values are not the final values that will be used for the second payment of these apportionments. Data based on the FY26 June state aid payments that use the 5/15/2026 data capture date will be used to finalize payment 2 for the FRPL, DAA, and CAA supplemental fundings. Data based on the FY26 June Classroom Site Fund payment will be used to finalize payment 2 for the Prop 123 supplemental funding. As a result, the finalized data is subject to change compared to the values provided in the spreadsheet.

Please see this spreadsheet for the updated preliminary values: FRPL, DAA, CAA, and Prop 123 One Time Funding Update 

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2026 March BUDG-25 reports have been calculated using the FY 2026 March BSA-55 information.

• District BUDG-25, BUDG-75, and BSA-55 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

The FY24 9th grade CTED funding adjustment has been calculated and included in the FY26 February state aid payment. This adjustment has been included in the Adjusted Base Support Level. Please see the attached spreadsheet for more information.

Please note that there will be a final adjustment to this funding based on final FY26 ADM during the SRC payment period.

If you have any questions regarding the funding adjustment, please contact the School Finance Payment Team at [email protected]. If you have any questions regarding the ADM, please open a Help Desk ticket with the School Finance Account Analyst Team.

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FY24 CTED Funding Adjustment

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2026 February BUDG-25 reports have been calculated using the FY 2026 February BSA-55 information.

• District BUDG-25, BUDG-75, and BSA-55 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

In accordance with A.R.S. §15-905(L), the FY 2025 BUDG-75 Expenditure Analysis Letters are now published. Letters are based on the most recent FY 2025 BUDG-75 Over Expenditure reports, which have been calculated using the latest of FY 2025 BSA55 SRC or FY 2025 BSA55 915 information.  These letters serve as official notification of any over expenditure for FY 2025, and how Budget Balance/Over Expenditure values should be recorded on the next FY 2026 budget revision.

The expenditure analysis letters are addressed to the district's governing board in care of the district superintendent. Therefore, it is the responsibility of the district to inform the district's governing board members accordingly. 

Reports are available on the School Finance Reports website.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2026 January BUDG-25 reports have been calculated using the FY 2026 January BSA-55 information.

• District BUDG-25, BUDG-75, and BSA-55 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!

BUDG-25 reports for all school districts have been posted to the School Finance website.  FY 2026 December BUDG-25 reports have been calculated using the FY 2026 December BSA-55 information.

• District BUDG-25, BUDG-75, and BSA-55 reports are available to download from this School Finance website. For further instructions on how to navigate the website, please view this Hot Topic.

FY 2026 District Additional Assistance (DAA) one-time funding, Free-Reduced Priced Lunch (FRPL) one-time funding, and State Aid Supplement (Prop123) annual amounts have been updated. Please review the following Hot Topics for more information regarding these amounts:

• FRPL, DAA, and CAA One-Time Funding | Arizona Department of Education
• FY 2026 Prop 123 (State Aid Supplement) Payment 1 | Arizona Department of Education

Please contact the Budget Team ([email protected]) if you have any questions.

Thank you!