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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 (AOI-SD.zip) has been downloaded, double click on it and extract the files to C:\Memos\ directory.
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Memo 243 (64k PDF file)—School District Audits (issued 10/30/09). This memo provides guidance on two items that impact school district audits.
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Memo 242 (93k PDF file)—Fiscal Year 2010 Final School District Annual Expenditure Budget Forms, Budget Supplement, Budget Summary, Budget Work Sheets, Desegregation Supplement and related forms, and Instructions (issued 10/1/09). This memo provides instructions and forms for completing the School District Annual Expenditure Budget. See also Forms.
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Memo 241
(103k PDF file)—Fiscal Year 2009 Annual Financial Report (issued 9/4/09). This memo provides instructions and forms for completing the AFR. See also
Forms.
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Memo 240
(74k PDF file)—School District Audits (issued 7/20/2009). 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. Once the file (2009 SD Audits.zip) has been downloaded, double click on it and extract the 5 Word files to C:\AuditReq.
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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.
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Memo 231 (66k 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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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 form in
Microsoft Word.
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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.
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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.
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Memo
161—E-rate
Reimbursements
(issued 5/12/99).
This memo provides
information on
accounting for
E-rate monies.
