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The  Arizona  Association  of  School  Business  Officials   Two  certificate  credentials,  School  Business  Specialist
            (AASBO) is pleased to provide this document so that   and School Business Official, are currently being offered
            you  may  better  understand  the  ever-changing  world  of   to  AASBO  members.  For  further  information  on  these
            school finance. This document will assist you in assem-  programs,  contact  the  Director  of  Education  Programs
            bling and deciphering the various elements of a school   or an AASBO staff member. AASBO is an organization
            district budget as well as being a resource for other related   that is dependent upon the service of its members. The
            budgetary issues. This manual is only one resource avail-  creation of an update of the School Finance Manual was
            able to you in your quest to understand                       accomplished by the combined efforts of the
            school finance. This document, as well   If you should have   membership and AASBO staff.
            as  other  related  information,  is  avail-  any questions, ideas,
            able  to  you  via  the  AASBO  web  site.   or suggestions,   A special thanks goes to all those contrib-
            The  AASBO website (www.aasbo.org)                            uting  to  the  update  of  this  year’s  manual.
            contains numerous links to other related   please feel free to   If  you  should  have  any  questions,  ideas,
            organizations that contain helpful infor-  contact the AASBO   or  suggestions,  please  feel  free  to  contact
            mation  in  the  area  of  school  finance.   staff at        the  AASBO  staff  at  602-253-5576.  They
            Attempts have been made to weave in      602-253-5576.        will  be  more  than  willing  to  assist  you.
            the unusual changes that have occurred
            in response to the budget challenges                          - AASBO Board of Directors
            being seen at the state level. Users of                                                  www.aasbo.org
            this manual should continue to check with the Department
            of Education, the Auditor General and the AASBO website
            and  bimonthly  meetings  to  assure  they  have  the  most
            recent data and to determine if the Legislature has made
            any mid-year changes to the school finance formula. For
            those who desire a learning experience typically associ-
            ated  with  a  classroom  environment,  including  qualified
            instructors and interaction with peers, consider enrolling in
            one of the AASBO Educational Programs. Subject areas   A  special thanks goes to  Karin Smith  from  Heinfeld
            include: accounting, budgeting, purchasing, food service,   Meech,  Brian  Lockery  from  Kyrene  School  District
            transportation,  facility  management,  human  resources   Annette  Moreno  from The  Office  of  Maricopa  County
            and school law. Advanced classes are offered in the areas   School  Superintendent  for providing  technical  assis-
            of purchasing, budget and finance, and maintenance and   tance  in  reviewing  and  updating  this  FY2022-2023
            operations. An internship program offering opportunities   edition of the AASBO School Finance Manual.
            to work with mentors is available to students who have
            completed classes in each discipline.
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