State of Arizona Office of the Auditor General



  School Districts - Manuals/Memorandums


To obtain electronic copies of future USFR Memorandums and school district e-mails, send a message to us at requesting to be added to our school district distribution list. To obtain a superseded USFR Memorandum, send a message to us at requesting the specific memorandum and we will e-mail it to you.

USFR (2,972k)—This is the Uniform System of Financial Records for Arizona School Districts (updated 5/14) in Adobe Acrobat. The USFR is the accounting and financial reporting manual for Arizona school districts.

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

  • Memo 262 (97k PDF file)—Fiscal Year 2014 Annual Financial Report (issued 8/15/14). Click here for a zip file containing containing the forms and instructions, and extract the files to C:\SDFORMS\. Read the USFR Memo for additional information.

  • Memo 261 (99k PDF file)—Fiscal Year 2015 School District Annual Expenditure Budget Packet (issued 5/16/14). Click here for a zip file containing the forms and instructions for completing the school district annual expenditure budget. Extract the files to C:\SDFORMS\. Read the USFR Memo, Summary of Significant Changes, and 2015BudgetHints.doc files for additional information.

  • Memo 260 (80k PDF file)—School District Audit Package (issued 5/9/14). This package includes a sample request for proposals with instructions, a sample audit contract, and the USFR Compliance Questionnaire.

  • Memo 244 (69k PDF file)—Arizona Online Instruction (AOI) (issued 11/19/09) .This memo provides guidance to school districts 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 ( has been downloaded, double click on it and extract the files to 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 determination chart.

  • 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 194 (78k 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 188 (40k 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 form in Microsoft Word.

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




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