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County School Superintendent (CSS)

An educational service agency, service program, or accommodation school operated by a county school superintendent would be considered to be part of the county school superintendent’s office and therefore, part of the county’s reporting entity and audit. However, such entities could contract for their own audits if the county auditors would be able to rely on the other auditor’s reports (i.e., would the proper kind of audit be performed, filed in a timely manner, etc.). Any audit work performed for a county department in addition to the annual single audit of the county is, however, subject to approval by the State of Arizona, Arizona Auditor General. A.R.S §41-1279.21(A)(1).

County School Funds

If a county receives Taylor Grazing Act monies for lands that do not lie within a particular school district, the monies must be credited to the County School Fund and apportioned among the school districts of the county or used to support small district service programs. However, statute does not prohibit transferring monies from the County School Fund to the Special County School Reserve Fund.

Indirect costs

The monies received as reimbursements should be deposited and recorded in the County General Fund (Fund) because the expenditures being reimbursed were originally made from that Fund.

Yes. The reimbursements should be budgeted for under the county school superintendent office as part of the Fund, in accordance with A.R.S. §42-17102.

No. Generally, discretionary grant monies are received before expenditures are made and may be spent at the recipient's discretion. Federal reimbursement monies serve to reimburse the county school superintendent for indirect costs already incurred in administering federal grant programs. The claim for reimbursement must be made based on actual indirect costs incurred. Therefore, federal reimbursements for indirect costs are not discretionary grant monies.


The UAMACSS is available in electronic format by clicking here.

Reconciliation to the county treasurer

Before writing off any differences, the county school superintendent should contact each school district and their contract auditors, if necessary, to resolve the differences. If unreconciled balances are related to prior fiscal years, the county school superintendent should consider the materiality to beginning fund balances by fund before making any journal entries. Approval (or agreement) should be obtained from each school district for amounts that are to be adjusted/written off to agree with the county treasurer’s balances.