Page 31 - School Finance Manual 2025-26
P. 31
Acronyms 3131
A: Autistic K–12: Kindergarten through Twelfth Grade
AASBO: Arizona Association of School Business Officials M&O: Maintenance and Operations
ACFR: Annual Comprehensive Financial Report MIID: Mild Intellectual Disability
ADA: Average Daily Attendance MD: Multiple Disabilities
ADE: Arizona Department of Education NLT: No Later Than
ADM: Average Daily Membership OAG: Office of the Auditor General
AFR: Annual Financial Report OHI: Other Health Impairments
AGO: Attorney General Office OI: Orthopedic Impairment
AOI: Arizona Online Instruction (formerly TAPBI) PFP: Pay for Performance
ARS or A.R.S.: Arizona Revised Statute PSD: Pre-School with Disabilities
ASBA: Arizona School Boards Association QTL: Qualifying Tax Levy
A.V.: Assessed Value QTR: Qualifying Tax Rate
BBCF: Budget Balance Carry forward R: Resource
BSL: Base Support Level RCL: Revenue Control Limit
CEC: Certificates of Educational Convenience SAIS: Student Accountability Information System
CORL: Capital Outlay Revenue Limit SC: Self-Contained
CPI: Consumer Price Index SDER: School District Employee Report
CSF: Classroom Site Fund SFD: School Facilities Division
CTED: Career Technological Education District SLD: Specific Learning Disability
DAA: District Additional Assistance SLI: Speech/Language Impairment
DD: Developmental Delayed SID: Severe Intellectual Disability
DSL: District Support Level Students FIRST: Fair and Immediate Resources For
ED: Emotionally Disabled Students Today
ELL: English Language Learners TANS: Tax Anticipation Notes
ESY: Extended School Year TEI: Teacher Experience Index
FRPL: Free and Reduced Lunch TRCL: Transportation Revenue Control Limit
G: Gifted TSL: Transportation Support Level
GDP: Gross Domestic Product USFR: Uniform System of Financial Records
K: Kindergarten
K–3: Kindergarten through Third Grade
K–8: Kindergarten through Eighth Grade
Arizona Association of School Business Officials | School Finance Summary Manual
