Page 2 - School Finance Manual 2023-24

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 A special thanks goes to Karin Smith from Heinfeld
one of the AASBO Educational Programs. Subject areas Meech, Annette Moreno from The Office of Maricopa
include: accounting, budgeting, purchasing, food service, County School Superintendent, Brian Lockery from
transportation, facility management, human resources Kyrene Elementary School District, Heather Mock from
and school law. Advanced classes are offered in the areas The Office of Maricopa County School Superinten-
of purchasing, budget and finance, and maintenance and dent and Jill Winn from The Office of Maricopa County
operations. An internship program offering opportunities School Superintendent for providing technical assis-
to work with mentors is available to students who have tance in reviewing and updating this FY2023-2024
completed classes in each discipline. edition of the AASBO School Finance Manual.