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  • Correcting AFRs and School-Level Reports For FY23 AFR & FY24 Budget Files & Later

Correcting AFRs and School-Level Reports For FY23 AFR & FY24 Budget Files & Later

  • Tue, Oct 24 2023  •
    • Budget Hot Topics
    • Hot Topics

How to Correct Errors in AFRs and School-Level AFRs

 

Data submitted through the Annual Financial Report (AFR) and School-Level AFR is used to meet various state and federal reporting requirements. School Finance has been made aware of values that appear to have been reported incorrectly by certain districts and charters. It is possible to submit corrections to the AFR and School-Level AFR by following the appropriate process below. Revisions that only affect the Additional Information for NPEFS Reporting (pages 9 & 10 in the AFR) or to the School-Level AFR file may follow the first process defined below.

 

For information regarding corrections and 915s for FY22 AFR and FY23 Budget files or prior, please view the instructions found on this Hot Topic.

 

AFR Revisions that do not include changes in actual expenditures or adjustments to state aid:

AFR revisions that do not include changes in actual expenditures or adjustments to state aid are not required to follow the process defined in ARS 15-915, but need approval from the School Finance Budget Team prior to submitting changes. Additionally, revisions to the School-Level AFR are not required to follow the process defined in ARS 15-915. 

Prior to a district or charter submitting a revision, School Finance requires Help Desk ticket from the district or charter requesting to open the submission window. The Help Desk ticket must contain the following items:

 

Indicate page numbers, columns, rows, current amount reported, corrected amount, and an explanation is required.

  • Example: Page 2, Column E, Row 7, change from $58,456 to $56,285, Input wrong amount from records.

 

After the Budget Team confirms the Help Desk ticket and opens the submission window, districts and charters can submit revised files through Budget System and select School Finance Budget/AFR files accordingly. While the new AFR requires approval and signatures, a new hearing notification is not required.  

 

Note: Please check the file uploads status after the file submission.

 

AFR Revisions that include changes in actual expenditures or adjustments to state aid:

AFR revisions that include changes to actual expenditures and/or adjustments to State Aid, require a request pursuant to ARS 15-915 (please see guidelines page 4).  A request letter on district or charter letterhead must include the following:

 

  1. Date
  2. LEA Name and CTDS Number
  3. Contact name, title, telephone number (including extension if applicable) and the email address of the individual making corrections
  4. The fiscal year the change(s) will affect
  5. The budget form(s) that will be adjusted (e.g., expenditure budget, AFR)
  6. List of the specific changes (e.g., the page number, the cell reference, the current amount reported, the corrected amount, the reason for the changes). NOTE: additional documentation may be required after request is reviewed
  7. The letter must be signed by the Business Manager

 

To begin a Budget/AFR 915, a Help Desk ticket must be submitted using the Budget 15-915 Request Template. Attach the ARS 15-915 request letter, corresponding documentation, and provide the file submission reference numbers. After submitting the request letter and receiving approval for submission from Budget Team, a district or charter can make all necessary revisions and then submit the revised file(s) through Budget System and select School Finance Budget/AFR files accordingly. The School Finance Budget Team will perform a verification on submitted changes; if the Budget Team has any questions about the changes, they will reach out through the submitted Help Desk ticket.

 

Note: Please check the file uploads status after the file submission.

 

If you have any questions about correcting Annual Financial Reports (AFRs) or School-Level AFRs, please submit a Help Desk ticket.

 

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