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How Budgets are Categorized cont. 19

Other Instructional Programs -
Program 610 - 630 The monies in the three funds must be used to supple-
These programs are used to account for activities that ment, rather than supplant, existing monies and must
add to a student’s educational experience. These activi- not be used for administrative purposes.
ties typically include events and activities that take place
outside the traditional classroom. Some examples of
such activities are athletics, band, choir, and debate. 011 Classroom Site Fund - Base Salary
This fund includes 20% of the current CSF allocation
Classroom Site Fund 010 and any prior year’s unexpended budget balance and
interest earnings. Monies in this fund can only be used
The Classroom Site Fund (CSF), as prescribed by for teacher base salary increases, teacher employment
A.R.S. §15-977, was established in fiscal year 2002 to related expenses, and registered warrant expenses for
account for the portion of state sales tax collections and this fund.
State Trust Land income provided to school districts
as an additional source of funding for teacher salary 012 Classroom Site Fund -
increases and other specified maintenance and opera-
tion purposes. The amount that school districts receive Performance Pay
from the State to use at school sites is based on actual This fund includes 40% of the current CSF alloca-
tax collections, not to exceed the Joint Legislative tion and any prior year’s unexpended budget balance
Budget Committee (JLBC) annual estimate. and interest earnings. Monies in this fund can only be
used for performance-based teacher compensation
A.R.S. §15-978 establishes the Classroom Site Fund increases, teacher employment-related expenses, and
Budget Limit (CSFBL) as the JLBC’s current estimate, registered warrant expenses for this fund.
plus any prior year’s unexpended budget balance
and interest earnings in the CSF. Budget control is Each district must adopt a Classroom Site Fund Pay
applied at the total CSF level (i.e., Fund 010 expen- for Performance Compensation Plan t on or before
ditures cannot exceed the CSFBL). The restrictions December 31st of each year. State requires that 33%
placed on the original allocation of revenues apply in of Performance Pay funding is directly tied to the indi-
all future years. Therefore, the unexpended budget vidual teacher’s performance.
balance must be carried forward in each of the three
CSF detailed special revenue funds (011, 012, and
013) separately.
013 Classroom Site Fund - Other
The CSF is a budget-controlled fund; therefore, districts This fund includes 40% of the current CSF allocation
may make expenditures in the Fund that are within the and any prior year’s unexpended budget balance and
CSFBL, prior to receiving cash in which interest earnings. Monies in this fund can
case warrants would be registered for only be used for the following maintenance
the fund. and operation purposes: class size reduc-
tion; teacher compensation (teachers as
Laws 2009, 3rd Special Session, defined in Fund 011) increases; assess-
Chapter 11, amended A.R.S. 15-977 to ment intervention programs; teacher devel-
require that classroom site fund budget opment; dropout prevention programs;
limit be adjusted for any prior year carry- teacher liability insurance premiums; and
forward or shortfall. For FY2019, the registered warrant expenses for this fund.
budget amount per weighted student Expenditures for class size reduction,
was set at $423 and can only be paid AIMS intervention, and dropout preven-
to certified teachers who hold an ADE tion programs must be appropriate expen-
teaching certificate and teach 50% or ditures under function 1000-Instruction,
more of the time. excluding athletics.
Arizona Association of School Business Officials | School Finance Summary Manual