Page 27 - School Finance Manual 2023-24
P. 27
Acronyms 27
A: Autistic K–8: Kindergarten through Eighth Grade
AASBO: Arizona Association of School Business Officials K–12: Kindergarten through Twelfth Grade
ACFR: Annual Comprehensive Financial Report (which M&O: Maintenance and Operation
replaced the previous Comprehensive Annual Financial MIID: Mild Intellectual Disability
Report) MD: Multiple Disabilities
ADA: Average Daily Attendance OAG: Office of the Auditor General
ADE: Arizona Department of Education OHI: Other Health Impairments
ADM: Average Daily Membership OI: Orthopedic Impairment
AFR: Annual Financial Report PFP: Pay for Performance
AGO: Attorney General Office PSD: Pre-School with Disabilities
AOI: Arizona Online Instruction (formerly TAPBI) QTL: Qualifying Tax Levy
ARS or A.R.S.: Arizona Revised Statute QTR: Qualifying Tax Rate
ASBA: Arizona School Boards Association R: Resource
A.V.: Assessed Value RCL: Revenue Control Limit
BBCF: Budget Balance Carry forward SAIS: Student Accountability Information System
BSL: Base Support Level SC: Self-Contained
CEC: Certificates of Educational Convenience SDER: School District Employee Report
CORL: Capital Outlay Revenue Limit SFOB: School Facilities Oversight Board
CPI: Consumer Price Index SLD: Specific Learning Disability
CSF: Classroom Site Fund SLI: Speech/Language Impairment
CTED: Career Technological Education District SID: Severe Intellectual Disability
DAA: District Additional Assistance Students FIRST: Fair and Immediate Resources For
DD: Developmental Delayed Students Today
DSL: District Support Level TANS: Tax Anticipation Notes
ED: Emotionally Disabled TEI: Teacher Experience Index
ELL: English Language Learners TRCL: Transportation Revenue Control Limit
ESY: Extended School Year TSL: Transportation Support Level
FRPL: Free and Reduced Lunch USFR: Uniform System of Financial Records
G: Gifted
GDP: Gross Domestic Product
K: Kindergarten
K–3: Kindergarten through Third Grade
Arizona Association of School Business Officials | School Finance Summary Manual
