This is the Uniform System of Financial Records for Arizona Charter Schools (updated 8/21). The USFRCS is the accounting and financial reporting manual for Arizona charter schools.

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. Use the link below 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.

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. Use the link below to download the ADM Corrections form in Microsoft Word.

This is the Uniform Accounting Manual for Arizona Counties in Adobe Acrobat, updated September 2013.

This is the Uniform Accounting Manual for Arizona County Treasurers formatted in Adobe Acrobat.

This is the Uniform Accounting Manual for Arizona County School Superintendents formatted in Adobe Acrobat.

Our Office no longer issues the Uniform Accounting Manual for Arizona Justice of the Peace Courts. For assistance concerning Justice of the Peace Courts, please contact the Administrative Office of the Courts.

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. Use the link below 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.

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.

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.