Page 27 - School Finance Manual 2021-22
P. 27

Acronyms                                                                                         27



            A: Autistic                                         M&O: Maintenance and Operation

            AASBO: Arizona Association of School Business Officials  MIID: Mild Intellectual Disability
            ACFR: Annual Comprehensive Financial Report (which   MD: Multiple Disabilities
            replaced the previous Comprehensive Annual Financial   OHI: Other Health Impairments
            Report)                                             OI: Orthopedic Impairment
            ADA: Average Daily Attendance                       PFP: Pay for Performance

            ADE: Arizona Department of Education                PSD: Pre-School with Disabilities
            ADM: Average Daily Membership                       QTL: Qualifying Tax Levy
            AFR: Annual Financial Report                        QTR: Qualifying Tax Rate

            AG: Attorney General or Auditor General             R: Resource
            AOI: Arizona Online Instruction (formerly TAPBI)    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                  SFOB: School Facilities Oversight Board
            BSL: Base Support Level                             SLD: Specific Learning Disability
            CEC: Certificates of Educational Convenience        SLI: Speech/Language Impairment

            CORL: Capital Outlay Revenue Limit                  SID: Severe Intellectual Disability
            CPI: Consumer Price Index                            Students FIRST: Fair and Immediate Resources For
            CSF: Classroom Site Fund                            Students Today
            DAA: District Additional Assistance                 TANS: Tax Anticipation Notes
            DD: Developmental Delayed                           TED: Career Technological Education District

            DSL: District Support Level                         TEI: Teacher Experience Index
            ED: Emotionally Disabled                            TRCL: Transportation Revenue Control Limit
            ELL: English Language Learners                      TSL: Transportation Support Level

            ESY: Extended School Year                           USFR: Uniform System of Financial Records
            G: Gifted
            GDP: Gross Domestic Product
            K: Kindergarten
            K–3: Kindergarten through Third Grade

            K–8: Kindergarten through Eighth Grade
            K–12: Kindergarten through Twelfth Grade





            Arizona Association of School Business Officials   |   School Finance Summary Manual
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