USFR (1,672k)—This is the Uniform System of Financial Records for Arizona School Districts in Adobe Acrobat.  The USFR is the accounting and financial reporting manual for Arizona school districts. Once the file (USFRpdf.exe) is downloaded, simply double click on the file.  It will self-extract into the subdirectory C:\USFR.  Double click on the USFR Shortcut.  Click on the link, “Using the Reader,” for instructions.

Chart of Accounts (185k)—This is the updated USFR Chart of Accounts with major changes highlighted (Issued 6/30/06—Effective 7/1/07).  Click here to see the memorandum and summary of changes describing the revisions.

MANUAL REVISIONS

• USFR Revision Dates

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

• Memo 239 (70k PDF file)—Fiscal Year 2010 Preliminary School District Annual Expenditure Budget Forms, Budget Supplement, Budget Summary, Budget Work Sheets, Truth in Taxation Work Sheet, Hearing Notice of Tax Increase, Hearing Notice, Desegregation Supplement and related forms, and Instructions (issued 6/16/09). This memo provides instructions and forms for completing the School District Annual Expenditure Budget. See also Forms.

• Memo 238 (111k PDF file)—School District Annual Budget Revisions for Fiscal Year 2009: Adjustments to General Budget Limit, Unrestricted Capital Budget Limit, Soft Capital Allocation Limit, and Classroom Site Fund Budget Limit (Issued 4/15/09). This memorandum provides information regarding revising school district budgets.

• Memo 237 (94k 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 236 (65k PDF file)—Revised Fiscal Year 2009 School District Budget Work Sheets and amended Instructions (issued 7/22/08). Click here to download the revised budget work sheets.

• Memo 235 (62k PDF file)—USFR Compliance Questionnaire (issued 7/8/08). This memo includes the revised USFR Compliance Questionnaire to be used for FY 2008 audits and thereafter. Click here to download the updated USFR Compliance Questionnaire in Microsoft Word.

• Memo 234 (175k PDF file)—Fiscal Year 2009 School District Annual Expenditure Budget Forms, Budget Supplement, Budget Summary, Budget Work Sheets, Truth in Taxation Work Sheet, Hearing Notice of Tax Increase, Hearing Notice, Desegregation Supplement and related forms, and Instructions (issued 6/13/08). This memo provides instructions and forms for completing the School District Annual Expenditure Budget.

• Memo 232 (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 231 (67k PDF file)—Reimbursement of Travel Expenses (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 224 (75k PDF file)—School District Audits (issued 8/23/2006). This memo addresses audit requirements and includes a sample request for proposals with instructions, a sample audit contract, and the USFR Compliance Questionnaire. Click here to download the memo and corresponding files. The file you download is a self-extracting zip file (AuditReq06.exe). Simply double click on the file and it will place 5 Word files in you C:\AuditReq\ directory.

• Memo 220 (160k 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 (USFR Memo 220.exe). Simply double click on the file and it will place 1 Word and 1 Excel file in your C:\Memos\ directory.

• Memo 219 (101k PDF file)—Guidance on Determining Supplanting for Joint Technological Education District (JTED) Members (issued 1/26/2006). This Memorandum outlines the new statutory requirements for member districts’ use of JTED monies to supplement rather than supplant other vocational education program monies. Click here to download the memo and determination work sheet. The file you download is a self-extracting zip file (Memo 219.exe). Simply double click on the file and it will place 1 Word and 1 Excel file in your C:\Memos\ directory.

• Memo 218 (36k PDF file)—Joint Technological Education District (JTED) Average Daily Membership and Attendance Requirements (issued 10/5/2005). This memo outlines changes to average daily membership and attendance requirements for JTEDs and their member school districts that became effective August 12, 2005.

• Memo 214 (36k 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 213 (31k PDF file)—Increased Sealed Bidding Threshold (Issued 6/20/05). This memo provides the new sealed bidding threshold adopted by the Arizona State Board of Education.

• Memo 199 (32k PDF File)—Guidance on Accounting for the Decrease in Fair Value of Investments in State Treasurer’s Local Government Investment Pool 5 (Issued 6/30/03). This memo provides guidance on how to account for the decrease in the fair value of their investment in the State Treasurer’s Local Government Pool 5.

• Memo 196 (34k PDF file)—Impact of Governmental Accounting Standards Board (GASB) Statement No. 34 on Capital Assets (Issued 2/7/2003).  This memo addresses changes in accounting for capital assets under GASB Statement No. 34.

• Memo 194 (42k PDF file)—Guidance for Classroom Site Funds (issued 12/18/02).  This memo provides guidance on accounting and budgeting for, and reporting on, Classroom Site Fund monies in accordance with current statute.

• Memo 193 (38k PDF file)—Recording Capital Assets and Improvements Provided by the Arizona School Facilities Board (issued 11/25/02).  This memo provides guidance on recording capital assets and improvements that have been constructed or purchased with monies from the School Facilities Board. 

• Memo 191 (29k PDF file)—Required Instructional Hours by Grade Level and Days of Instruction (issued 8/21/02).  This memo provides information on the minimum instructional hours by grade level and the minimum days of instruction required for FY 2002-03 and thereafter.

• Memo 188 (31k PDF file)—Advice of Encumbrance (issued 6/14/02).  This memo provides instructions and a form for completing the Advice of Encumbrance.  Click here to download the memo in Microsoft Word. The file you download is a self-extracting zip file (Advice02.exe). Simply double click on the file and it will place file (Memo 188.doc) in your C:\Memos\ directory.

• Memo 185 (58k PDF file)—Guidance for Coding Expenditures in the Maintenance and Operation, Unrestricted Capital Outlay, and Soft Capital Allocation Funds (issued 12/12/01).  This memo includes a Capital Determination Chart, Capital Supplies List, Other Capital List, and Non-Capital List to assist school districts in determining which expenditures should and should not be recorded in these funds.  The effective date of this memorandum is July 1, 2002.

• Memo 175 (34k 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.

• Memo 161—E-rate Reimbursements (issued 5/12/99). This memo provides information on accounting for E-rate monies.