Each year the Auditor General (AG) makes changes to the School District Annual Budget. We know that it can be hard to keep up with all of the budget changes; therefore, we have summarized the list of those changes made to the FY2016 School District Budget below:
Cover – Additional Information
- Added lines for the District Superintendent’s and Business Manager’s names to be typed below where they sign on the cover.
- For 2016, added a table to report the district’s estimated percentage of current, PSD-12 budgeted spending in Instruction (Function 1000), Support Services—Students (Function 2100), and Support Services—Instructional Staff (Function 2200) and the total percentage for all three areas as defined in the Arizona School District Spending Report. Guidance on making these estimates is included in the Cover Page instructions linked from that table. (Laws 2015, Ch. 15, §11)
Page 1—Maintenance and Operation (M&O) Fund
- Added a line for Program 630—Other Instructional Programs, which had been included with Programs 700, 800, and 900 in previous years. Districts should report budgeted full- time equivalent (FTE) employees and total expenditure amounts from fiscal year 2015 in the respective cells for these programs, as they will not pull from the prior year’s form.
Page 8—Calculation of Unrestricted Capital Budget Limit (UCBL) and Classroom Site Fund (CSF) Budget Limit
- Added lines to detail amounts reported on Line A.10 as adjustments to the UCBL. These detailed lines were previously included in a side table and then totaled on Line A.10. The side table has been removed and all detail for adjustments is now shown directly on Page 8.
- Updated CSF allocation amount to $327.
- Added columns to detail the amounts reported on Lines B.1 through B.7 for each of the detailed CSFs. These detailed columns were previously included in a table below Page 8 and then totaled on these lines. The table that was below Page 8 has been removed and all detail for the CSFs is now shown directly on Page 8.
For an all-inclusive list of changes made to the FY16 school district budget, please review the FY2016 School District Annual Expenditure Budget Package Summary of Significant Changes.
By Dane Baxter