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.
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 (AOI-SD.zip) 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.
199 (32k PDF
Accounting for the Decrease in Fair
Value of Investments in State Treasurer’s
Investment Pool 5
This memo provides
guidance on how to
account for the
decrease in the fair
value of their
investment in the
Memo 194 (78k PDF file)—Guidance
for Classroom Site
budgeting for, and
Classroom Site Fund
monies in accordance
Memo 193 (38k PDF
Capital Assets and Improvements
Provided by the
Facilities Board (issued 11/25/02). This memo provides guidance on recording capital assets and
monies from the
188 (40k PDF
6/14/02). This memo
instructions and a
form for completing
the Advice of
Encumbrance. Click here to
download the form in
Memo 185 (58k PDF
file)—Guidance for Coding Expenditures
in the Maintenance
Outlay, and Soft
memo includes a
List, Other Capital
Non-Capital List to
and should not be
recorded in these
effective date of
this memorandum is
July 1, 2002.
175 (34k PDF
Daily Membership for Kindergarten and
First Grade (issued
children in early
or early first-grade
reporting of Average
Daily Membership (ADM)
data submitted to
here to download
the ADM Corrections
form in Microsoft
Reimbursements (issued 5/12/99).
This memo provides