USFR This is the Uniform System of Financial Records for Arizona School Districts (updated 6/23) in Adobe Acrobat. The USFR is the accounting and financial reporting manual for Arizona school districts. Entity Type School Districts Files View USFR View USFR Chart of Accounts effective 7/1/23 View FY 2024 USFR Chart of Account changes summary View USFR Chart of Accounts effective through 6/30/23 View FY 2023 USFR Compliance Questionnaire View FY 2022 USFR Compliance Questionnaire