FY 2021 BUDG-75 Expenditure Analysis Letters

In accordance with A.R.S. §15-905(L), the FY 2021 BUDG-75 Expenditure Analysis Letters are now published. Letters are based on the most recent FY 2021 BUDG-75 Over Expenditure reports, which have been calculated using FY 2021 APOR55-1 reconciliation information.  These letters serve as official notification of any over expenditure for FY 2021, and how Budget Balance/Over Expenditure values should be recorded on the next FY 2022 budget revision.

• District BUDG-75 Expenditure Analysis letters are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Switch to Budgets” from the top right corner of the menu bar and then click “Reports” from the middle of the menu bar.
  • Finally, select fiscal year 2021 and then click “Go!”. The BUDG-75 Expenditure Analysis will appear.

• District APOR55-1 reports are available to download from the School Finance website:
  • First, select a school district and then click “Go!”
  • Next, click “Reports/Data” from the middle of the menu bar.
  • Finally, select fiscal year 2021 and system APOR, then click “Go!”. The APOR55-1 report will appear.

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. 

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

Thank you!