Page 25 - School Finance Manual 2025-26

School Business Official Finance Deadlines 25
Provided by:

The following listing includes the primary deadlines for various school finance and business office related topics.
The deadlines are subject to change from the regulatory agencies. School districts should monitor communica-
tions from the regulatory agencies for applicable changes.
Requirements as of 6.30.2026
June July 15
Budget Proposal
☑
June (No Later Than (NLT) 10 days before ☑ Budget Adoption
hearing to adopt) July (NLT July 15)
Submit Proposed Budget to CSS ☑ Upload signed adopted coversheet to ADE
☑
(unless waived by CSS) NLT July 18
Immediately after Board approval
Upload adopted budget to ADE
☑
Upload Signed Proposed Coversheet to ADE NLT July 18
☑
Immediately after Board approval
Publish adopted budget on District website
☑
Upload Proposed Budget to ADE NLT July 18
☑
Immediately after Board approval
Publish Average Teacher Pay on District website
☑
Publish Adoption Hearing Notice NLT July 18
☑
(include insurance proceeds hearing)
Publish 10 days before Board meeting ☑ SPED MOE – Eligibility – check at adopted! Page
2 budget against last MOE $
July Usually July 16
Cooperative contract renewal
☑ Q2 941/QRT 4
(purchasing) ☑
July 31
No Later Than (NLT) July 1
August
Sole Source approval
☑
(purchasing) ☑ Close encumbrance period
NLT July 1 August 29 (60 days after June 30)

District contract renewal September
☑
(purchasing) ADOA/SFD Reporting - Capital Plan, Sq Footage
☑
NLT July 1 Changes/Reallocation Vacant Space, New SQ
Footage, PY Renovation Expenditures, Preven-
Cooperative Agreement renewal/approval tative Maintenance Plan
☑
(purchasing) September 1
NLT July 1
Debt Reporting - ADOA
☑
Set Tax Rate with CSS September 15
☑
Early July
September Budget Revision
☑
Advice of Encumbrance to CSS (if State budget adopted after May 1)
☑
NLT July 18 Optional – District may revise to update the approved
budget factors
Vehicle Inventory/Trans 40-1 NLT September 15
☑
Arizona Association of School Business Officials | School Finance Summary Manual