Skip to main content

Manuals/Memorandums—Charter schools

To obtain electronic copies of future USFRCS Memorandums and charter school emails, send a message to us at requesting to be added to our charter school distribution list. To obtain a superseded USFRCS Memorandum, send a message to us at requesting the specific memorandum, and we will email it to you.

USFRCS MEMORANDUMS—Issued to update the USFRCS between major revisions. All memorandums currently in effect are listed below.


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.

Memo 083

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 ( has been downloaded, double click on it and extract the files to C:\Memos\ directory.

Memo 033

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.