State of Arizona Office of the Auditor General


  Charter Schools - Manuals/Memorandums
To obtain electronic copies of future USFRCS Memorandums and charter school e-mails, send a message to us at requesting to be added to our charter school distribution list. To obtain a superseded USFRCS Memorandum, send a message to us at requesting the specific memorandum and we will e-mail it to you.

USFRCS (1,973k)—This is the Uniform System of Financial Records for Arizona Charter Schools (updated 9/13) in Adobe Acrobat. The USFRCS is the accounting and financial reporting manual for Arizona charter schools.

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

  • Memo 99 (90k PDF file)—Fiscal Year 2014 Annual Financial Report (issued 8/15/14). Click here for the zip file containing the forms, and extract the files to C:\CSFORMS\. Read the USFRCS Memo for instructions on completing the AFR.

  • Memo 98 (90k PDF file)—Charter School Annual Budget Forms and Budget Work Sheets for Fiscal Year 2015 (issued 5/16/14). Click here for a zip file containing the forms and instructions for completing the charter school budget. Extract the files to C:\CSFORMS. Read the USFRCS Memo for additional information.

  • Memo 97 (80k PDF file)—Charter School Audits (Issued 5/9/14). This Memorandum provides guidance on audit requirements for certain charter schools. Click here to download the Legal Compliance Questionnaire (57k MS Word File).

  • Memo 83 (69k PDF file)—Arizona Online Instruction (AOI) (issued 11/19/09).This memo provides guidance to charter schools 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 ( has been downloaded, double click on it and extract the files to C:\Memos\ directory.

  • Memo 82 (66k PDF file)—Tuition Revenue Object Codes (issued 10/21/09). This memo provides guidance on how to code tuition revenue.

  • Memo 72 (66k PDF file)—Travel Reimbursement Rates (issued 1/28/08). This memo provides guidance on taxable meal reimbursements and increases the travel distance threshold for lodging and meals reimbursements, effective January 1, 2008.

  • Memo 44 (45k PDF file)—Guidance for Classroom Site Projects (Issued 4/1/03).  This Memorandum provides guidance on accounting and budgeting for, and reporting on, Classroom Site Fund monies in accordance with current statute.

  • Memo 33 (32k 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.


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