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.

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.

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

The Arizona Auditor General has transitioned the Uniform Expenditure Reporting System (UERS) from a single manual to a series of FAQs and Annual Expenditure Limitation Report (AELR) forms and instructions. The UERS provides cities, towns, counties, and community college districts with detailed instructions for completing and submitting the required expenditure limitation reports.

The Auditor General’s Office has transitioned the Uniform Expenditure Reporting System (UERS) from a single manual to a series of FAQs and Annual Budgeted Expenditure Limitation Report (ABELR) forms and instructions. The UERS provides cities, towns, counties, and community college districts with detailed instructions for completing and submitting the required expenditure limitation reports.

The Auditor General’s Office has transitioned the Uniform Expenditure Reporting System (UERS) from a single manual to a series of FAQs and Annual Expenditure Limitation Report (AELR) forms and instructions. The UERS provides cities, towns, counties, and community college districts with detailed instructions for completing and submitting the required expenditure limitation reports.

The FAQs include background information related to expenditure limitations and the UERS, as well as guidance on voter-approved expenditure limitations.