Page 11 - School Finance Manual 2025-26

Budget Formula Construction cont. 11

Pupil Transportation Funding cont. Revenue Control Limit (RCL) and

Transportation Revenue Control Limit District Support Level (DSL)
(TRCL) The Revenue Control Limit (RCL) is a spending
The Preliminary Transportation Revenue Control Limit limit and is calculated by adding the BSL to the
(TRCL) is determined by adding the increase in the TRCL. The RCL may be allocated, in amounts
budget year TSL from the prior year TSL to the prior determined by the district, between the M&O fund
year TRCL. budget and the unrestricted capital fund budget.

In accordance with A.R.S. §15-946, the budget year The District Support Level (DSL) is that portion of
TRCL cannot increase from the prior year TRCL amount the RCL that is eligible for equalization assistance.
if the budget year TRCL would exceed 120% of the It is calculated by adding the BSL to the TSL.
budget year TSL.

If the budget year Preliminary TRCL is greater than
120% of budget year TSL, then the budget year TRCL
is the same as the prior year TRCL.

In 2007, the Arizona legislature amended A.R.S.
§15-946 to set the TRCL to equal the TSL, when the
TSL is greater than the TRCL (Laws 2007, 1st Regular
Session, Chapter 234, Section 1).

The Preliminary Transportation

Revenue Control Limit (TRCL) is The Revenue Control
determined by adding the increase Limit may be allocated,
in the budget year TSL from the prior in amounts determined
year TSL to the prior year TRCL. by the district, between

the M&O fund budget
and the unrestricted
capital fund budget.
Key Education Funding Factors

2023-24 2024-25 2025-26
Base Support Level $4,914.71 $5,013.00 $5,113.26

Transportation Support Level (per mile) $2.37/$2.89 $2.42/$2.95 $2.47/$3.01
District Additional Assistance (Elem/HS) $549.45/$600.86 $549.45/$600.86 $549.45/$600.86

Charter Additional Assistance (Elem/HS) $2049.12/$2388.21 $2090.10/$2435.97 $2131.90/$2484.69
Classroom Site Fund $758 $792 $842

Arizona Association of School Business Officials | School Finance Summary Manual