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Acronyms 27
A: Autistic MD: Multiple Disabilities
AASBO: Arizona Association of School Business Officials OHI: Other Health Impairments
ADA: Average Daily Attendance OI: Orthopedic Impairment
ADE: Arizona Department of Education PFP: Pay for Performance
ADM: Average Daily Membership PSD: Pre-School with Disabilities
AFR: Annual Financial Report QTL: Qualifying Tax Levy
AG: Attorney General or Auditor General QTR: Qualifying Tax Rate
AOI: Arizona Online Instruction (formerly TAPBI) R: Resource
APOR: Apportionment Report RCL: Revenue Control Limit
ARS or A.R.S.: Arizona Revised Statute SAIS: Student Accountability Information System
ASBA: Arizona School Boards Association SC: Self-Contained
A.V.: Assessed Value SDER: School District Employee Report
BBCF: Budget Balance Carry forward SFB: School Facilities Board
BSL: Base Support Level SLD: Specific Learning Disability
CAFR: Comprehensive Annual Financial Report SLI: Speech/Language Impairment
CEC: Certificates of Educational Convenience SID: Severe Intellectual Disability
CORL: Capital Outlay Revenue Limit Students FIRST: Fair and Immediate Resources For
CPI: Consumer Price Index Students Today
CSF: Classroom Site Fund TANS: Tax Anticipation Notes
DAA: District Additional Assistance TED: Career Technological Education District
DD: Developmental Delayed TEI: Teacher Experience Index
DSL: District Support Level TRCL: Transportation Revenue Control Limit
ED: Emotionally Disabled TSL: Transportation Support Level
ELL: English Language Learners USFR: Uniform System of Financial Records
ESY: Extended School Year
GDP: Gross Domestic Product
K: Kindergarten
K–3: Kindergarten through Third Grade
K–8: Kindergarten through Eighth Grade
K–12: Kindergarten through Twelfth Grade
M&O: Maintenance and Operation
MIID: Mild Intellectual Disability
Arizona Association of School Business Officials | School Finance Summary Manual
