Home

 
  School Districts - Manuals/Memorandums

 

To obtain electronic copies of future USFR Memorandums and school district e-mails, send a message to us at asd@azauditor.gov requesting to be added to our school district distribution list.

USFR (2,200k)—This is the Uniform System of Financial Records for Arizona School Districts (issued 5/12) in Adobe Acrobat.  The USFR is the accounting and financial reporting manual for Arizona school districts. For additional information on effective dates and changes made in the July 2011 Chart of Accounts revision, please see the item below.

Chart of Accounts (452k)—This is the updated USFR Chart of Accounts with major changes highlighted. Also included is the related memorandum and summary of changes document describing the revisions. (Issued 7/15/11)

USFR MEMORANDUMS—issued to update the USFR manual between major revisions. All memorandums currently in effect are listed below.

  • Memo 254 (87k PDF File)—School District Annual Budget Revisions for Fiscal Year 2012: Adjustments to General Budget Limit, Unrestricted Capital Budget Limit, Soft Capital Allocation Limit, and Classroom Site Fund Budget Limit (Issued 4/12/12). This memorandum provides information on revising school district budgets.

  • Memo 252 (219k PDF file)—Fiscal Year 2011 Annual Financial Report (issued 8/18/11). Click here for the zip file containing the forms and instructions, and extract the files to C:\SDFORMS\. Read the USFR Memo for additional information.

  • Memo 251 (70k PDF file)—Fiscal Year 2012 School District Annual Expenditure Budget Packet (issued 5/27/11). Click here for a zip file containing the forms and instructions for completing the School District Annual Expenditure Budget. Extract the files to C:\SDFORMS\. Read the USFR Memo and 2012BudgetHints.doc files for additional information.

  • Memo 249 (67k PDF File)—USFR Compliance Questionnaire (Issued 9/28/10). Click here to download the Compliance Questionnaire (515k MS Word File).

  • Memo 244 (69k PDF file)—Arizona Online Instruction (AOI) (issued 11/19/09) .This memo provides guidance to school districts concerning AOI in accordance with A.R.S. §15-808. Click here to download the memo (Word document) and corresponding AOI Daily Log (Excel file). Once the zip file (AOI-SD.zip) has been downloaded, double click on it and extract the files to C:\Memos\ directory.

  • Memo 243 (64k PDF file)—School District Audits (issued 10/30/09). This memo provides guidance on two items that impact school district audits.

  • Memo 240 (74k PDF file)—School District Audits (issued 7/20/2009). This memo addresses audit requirements and includes a sample request for proposals with instructions, a sample audit contract, and the USFR Compliance Questionnaire. Click here to download the memo and corresponding files. Once the file (2009 SD Audits.zip) has been downloaded, double click on it and extract the 5 Word files to C:\AuditReq.

  • Memo 219 (101k PDF file)—Guidance on Determining Supplanting for Joint Technological Education District (JTED) Members (issued 1/26/2006). This Memorandum outlines the new statutory requirements for member districts’ use of JTED monies to supplement rather than supplant other vocational education program monies. Click here to download determination chart.

  • Memo 199 (32k PDF File)—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.

  • Memo 194 (42k PDF file)—Guidance for Classroom Site Funds (issued 12/18/02).  This memo provides guidance on accounting and budgeting for, and reporting on, Classroom Site Fund monies in accordance with current statute.

  • Memo 193 (38k PDF file)—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.

  • Memo 188 (31k PDF file)—Advice of Encumbrance (issued 6/14/02).  This memo provides instructions and a form for completing the Advice of Encumbrance.  Click here to download the form in Microsoft Word.

  • Memo 185 (58k PDF file)—Guidance for Coding Expenditures in the Maintenance and Operation, Unrestricted Capital Outlay, and Soft Capital Allocation Funds (issued 12/12/01).  This memo includes a Capital Determination Chart, Capital Supplies List, Other Capital List, and Non-Capital List to assist school districts in determining which expenditures should and should not be recorded in these funds.  The effective date of this memorandum is July 1, 2002.

  • Memo 175 (34k PDF file)—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.  Click here to download the ADM Corrections form in Microsoft Word.

  • Memo 161—E-rate Reimbursements (issued 5/12/99). This memo provides information on accounting for E-rate monies.

 

 
 
 

 Home | About Us | Publications | Careers | Links | Contact Us | Privacy Statement | Webmaster

Copyright 2012 State of Arizona Office of the Auditor General, All Rights Reserved.