USFRCS (4,384k)—This is the Uniform System of Financial Records for Arizona Charter Schools in Adobe Acrobat. The USFRCS is the accounting and financial reporting manual for Arizona charter schools. This version includes the Chart of Accounts section that was updated in December 2006 that is effective July 1, 2007. Click here to see the memorandum describing the updates.

USFRCS MEMORANDUMS—issued to update the USFRCS between major revisions. All memorandums currently in effect are listed below.

• Memo 77 (83k PDF file)—Fiscal Year 2008 Annual Financial Report (issued 8/29/08). This memo provides instructions and forms for completing the AFR. See also Forms.

• Memo 75 (100k PDF file) and Memo 76 (63k PDF file)—Charter School Annual Budget Forms and Budget Work Sheets for Fiscal Year 2009 (issued 6/13/08 and 7/22/08). Memo 75 provides instructions for completing the annual budget and Memo 76 amends the instructions. Click here to download the memos and forms. The file you download is a zip file (CSBUD09R.zip). Simply double click on the file and extract the 3 Excel files and 2 Word files in your C:\CSFORMS\ directory.

• Memo 74 (68k PDF file)—Charter School Annual Budget Revisions for Fiscal Year 2007-08 (Issued 4/11/08). This Memorandum provides information regarding revising charter school budgets.

• Memo 73 (64k PDF file)—Technology Assisted Project-Based Instruction Program (Distance Learning) (issued 2/25/08). This memo discusses that TAPBI schools should be assigned a specific unit code to track and allocate TAPBI costs.

• Memo 72 (68k PDF file)—Travel Reimbursement Rates (issued 1/28/08). This memo provides guidance on taxable meal reimbursements and increases the travel distance threshold for lodging and meals reimbursements, effective January 1, 2008.

• Memo 63 (161k PDF file)—Technology Assisted Project-Based Instruction Program (Distance Learning) (issued 2/6/2006). This memo provides guidelines for the pilot program for technology assisted project-based instruction for participating schools in accordance with A.R.S. §15-808. Click here to download the memo and log. The file you download is a self-extracting zip file (USFRCS Memo 63.exe). Simply double click on the file and it will place 1 Word and 1 Excel file in your C:\Memos\ directory.

• Memo 59 (37k PDF file)—Extracurricular Activities Fees Tax Credit (issued 8/8/05). This memo provides guidance on accounting for the extracurricular activities fees tax credit established by A.R.S. §43-1089.01.
   

• Memo 44 (45k PDF file)—Guidance for Classroom Site Projects (Issued 4/1/03).  This Memorandum provides guidance on accounting and budgeting for, and reporting on, Classroom Site Fund monies in accordance with current statute.
   

• Memo 33 (32k PDF file)—Average Daily Membership for Kindergarten and First Grade (issued 1/12/01).  This memo provides information regarding the enrollment of children in early (pre-) kindergarten or early first-grade programs and reporting of Average Daily Membership (ADM) data submitted to the Arizona Department of Education.  Click here to download the ADM Corrections form in Microsoft Word.