USFR This is the Uniform System of Financial Records for Arizona School Districts (updated 3/25) 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 7/1/24 View FY 2025 USFR Chart of Account changes summary View USFR Chart of Accounts effective through 6/30/24 View FY 2024 USFR Compliance Questionnaire View FY 2023 USFR Compliance Questionnaire