1. ADE Budget Reports

2. Topics Understand Two Primary Budget Reports Similarities Differences How Budget Capacity is Determined Reconciling: Where the Numbers Come From ADE Calculations District Values Correcting Error ADE School Finance Team Operations Support (Student Data) Financial Support (Payment | Budget)

3. Budg25 (Budgeted Expenditures Analysis Report) Compares District Budgeted Expenditures to ADE Calculated Values Primary Source: Expenditure Budget Published October-July of current Fiscal Year Budg75 (Actual Expenditures Analysis Report) Compares District Actual Expenditures to ADE Calculated Values Primary Source: Actual Expenditures - AFR Published November of Next Fiscal Year Replaces the Budg25 for that Fiscal Year BUDG 25/75 Reports

5. 3 Main Report Sections BUDGET CAPACITY SCAUNRM&O

6. Report Common Columns

7. Source of District Values BUDG 25 & 75 M&OPage 7 Total Budgeted (Page 1) UNRPage 8 Sec A Total Budgeted (Page 4) SCAPage 8 Sec B Total Budgeted (Page 4) Budgeted Amount Total of Individual Funds (See Slide 9) Budgeted Amount Total of Individual Funds (See Slide 9)

8. ADE Calculations Budget Adopted Most Recent Revised AFR used ONLY on the BUDG75 APORStatute Manual Inputs 915s Budget Reductions

9. ADE Uses Sum of Funds ADE calculations uses the sum of Individual Funds (example: highlighted in yellow) and not Total Column (example: highlighted in blue)

10. Applied Budget Capacity Applied Capacity = Lesser of the ADE calculated Value OR District Value

11. Lesser Than Rule Exceptions Budget Balance Carry Forward M&O Career Ladder | OPIP | Performance Pay Actual Expenditures Applied Type 03 Tuition CEC GROWTH Budget Capacity will be awarded on the BUDG 75 To clarify what number is being used; a APPLIED CAPACITY Column was added to the BUDG75 in FY2009. GOAL is to add a APPLIED CAPACITY Column to the BUDG25 in FY2012

12. Any AZ District 007000 Any AZ District APOR 55 BUDG 25/75 The BSL, TRCL, RCL, Growth, Adjusted RCL, CORL Allocation, and Soft Capital Allocation are "pulled" directly from the APOR55-1. If there is a difference between the ADE calculated\APOR55-1 value and the district's value due to student and\or transportation data, please contact your Account Analysis. Contact the Budget Team for all other budget values and\or questions.

13. Limited to ADOPTED Budget Tax Payer Funded OverridesSmall SchoolDesegregation Dropout Prevention

15. Top of BUDG25 ( Expenditure Budget Comparisons)

16. BUDG 75 Differences Growth Adjustment Calculation Applies Under Budgeted Growth Calculates Budget Balance Carry Forward M&0 Career Ladder \ OPIP Unrestricted and Soft Capital Determines Over Expenditure(s) M&O, Unrestricted and Soft Capital

18. Correcting Budget Capacity Does Student Data/ Transportation Data Reconcile ? Account Analyst Payment Analyst Budget Analyst Account Analysts Directory sfpaymentteam@azed.gov sfbudgetteam@azed.gov

19. Prior Year Corrections (15-915) Write a letter on district or charter letterhead requesting a correction of state aid or budget capacity pursuant to A.R.S. 15-915 List your contact InformationList specifically what needs to be correctedSigned by the business manager Scan & email the letter with support documentation to appropriate SF team (see previous slide)