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 83 (69k PDF file)—Arizona Online Instruction (AOI) (issued 11/19/09) .This memo provides guidance to charter schools concerning AOI in accordance with A.R.S. §15-808. Click here to download the memo (Word document) and corresponding AOI Daily Log (Excel file). Once the zip file (AOI-CS.zip) has been downloaded, double click on it and extract the files to C:\Memos\ directory.

• Memo 82 (66k PDF file)—Tuition Revenue Object Codes (issued 10/21/09). This memo provides guidance on how to code tuition revenue.

• Memo 80 (87k PDF file)—Fiscal Year 2009 Annual Financial Report (issued 9/9/09). This memo provides instructions and forms for completing the AFR. See also Forms.

• Memo 79 (88k PDF file) and Memo 81 (69k PDF file)—Charter School Annual Budget Forms and Budget Work Sheets for Fiscal Year 2010 (issued 6/16/09 and 10/1/09). See also Forms.

• Memo 78 (78k PDF file)—Charter School Annual Budget Revisions for Fiscal Year 2009 (Issued 4/15/09). This Memorandum provides information regarding revising charter school budgets.

• 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 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.