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School Finance
Classroom Site Fund (CSF)
Determination of Estimated Per Pupil Amounts and Distributions to School Districts and Charter Schools
Annually, the Joint Legislative Budget Committee (JLBC), an agency of the Arizona Legislature,
is statutorily required to determine a per pupil amount from the CSF for the upcoming budget year by March 30
using the estimated statewide weighted student count for the current year and based on estimated available
resources in the CSF for the budget year. The estimated per pupil amounts determined by the JLBC in the prior
year are best estimates on all information available at the time. These projections 15 months prior to the end
of a fiscal year can vary from actual numbers and actual revenues collected. Revenues into the CSF are generated
from the .6% transaction privilege tax (sales tax) increase authorized under Proposition 301 (November 2000
election), endowment earnings and carry forward monies.
Each month, the Arizona Department of Education (ADE) is notified of the amount of monies collected and the ADE
then calculates and distributes these revenues based on the actual amount received. As sales tax revenues or
revenues from State Trust Land investments decline, so do distributions from the CSF. Due to the volatile nature
of revenues during this economic crisis and the fact that the revenues are distributed the month following their
collection, the ADE cannot determine what the final months of the fiscal year will hold for CSF distributions nor
if the estimated per pupil amounts will be met. It is clear that the amounts received and distributed will not
meet the estimated per pupil amount determined by the JLBC for this fiscal year.
Estimated CSF per pupil amounts as determined by the JLBC for FY 2010- Includes actual FY 2008, original FY 2009,
revised FY 2009 and estimated FY 2010 information.
Click here for JLBC Link
Frequently Asked Questions
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Classroom Site Fund (CSF)
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Revised to reflect impact of Legistative changes as of May 24, 2002.
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If you do not find the answer to your question, please email
School Finance.
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How would a reduction in the estimated amount per student effect individual
teachers?
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The Department of Education has no authority to intervene on behalf of
individual teachers. The issue of individual teachers pay depends
completely on the contractual relationship of a teacher with the district or
charter they work for.
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How might the use of M & O money to offset the potential reduction in sales
tax collections this year affect the supplanting issue next year?
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If a district uses M&O money this year and then next year shifts some of those
expenditures to the CSF (because more CSF money is received next year), this
would be supplanting.
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Can counties prevent districts from expending all CSF monies received in the
early part of the year, if the county believes that district will be in
trouble at the end of the year?
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The county does not have the authority to prevent the district from expending
all CSF monies received, as long as the expenditures are within the per pupil
amount projected by JLBC annually, even if the county expected that this
projected amount would be reduced or that funds to support the projected
amount would not be received.
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Can school districts and charter schools access all of the cash currently
distributed to cover current CSF expenditures?
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Yes, cash in the "ten fund" can be used to cover current expenditures in any
one of the three buckets established by the CSF. However, for districts,
expenditures must be made within the provisions and limitations associated
with each bucket as based on the per pupil amount projected by JLBC.
Charter schools should follow the same logic, but based on actual cash
distributions for the fiscal year.
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The first payment was for which month of sales tax collection?
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June, the Arizona Department of Education received the sales tax revenues two
months in arrears, so the June tax collections will be allocated August.
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Does the ADE plan to double any of its payments during the year (skip a
month and make a double payment later)? We need to know this to plan
cash flow requirements.
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ADE in a few cases has made double payments of Classroom Site Fund
revenues. It is our goal to distribute all Classroom Site Funds received
for a fiscal year, up to the amount per weighted student count, as set by the
Joint Legislative Budget Committee. If it is necessary to make 2
payments in one month or 2 payments at one time, this will be done.
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Due to the change to budget control, if I over expend my cost this year
do I have to subtract that from my budget next year?
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If the budget limit, calculated based on the per pupil amount is over
expended, expenditures must be transferred to other appropirate funds or
projects. If a district over expends its cash balance it will have to
register warrants until more cash is received. It will not have to
reduce the next years budget by the over expended amount.
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Does budget control mean I can only budget the amount estimated by JLBC
for the fiscal year?
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Title 15 was modified so that districts may budget for the amount
estimated plus any previous years unexpended budget balance plus any
interest earned. For these purposes, districts should think of this fund
similar to unrestricted capital.
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What is a teacher, for purposes of the Classroom Site Fund?
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The Arizona Attorney General's Office has issued an opinion defining a
"teacher" for the purposes of Classroom Site Fund. They have determined
"Certificated teaches, certified teachers, and others employed to provide
instruction to students on matters related to the school's educational mission
are eligible for the increases in compensation." The opinion in its
entirety can be viewed at
http://www.azag.gov/opinions/2001/I01-014.html.
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Does the District/Charter that I work for have to pay it's teachers Classroom
Site Fund dollars?
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Classroom Site Fund dollars are non-reverting which eams that the
district/charter does not have to expend the monies received in the same fiscal
year it is received in. The Arizona Attorney General's Office has also
issued an opinion stating the "districts and charter schools have discretion
with respect to which teachers receive a base salary increase and in what
amount", this opinion can be viewed in it's entirety at
http://www.azag.gov/opinions/2001/I01-017.html.
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How much money did my district/charter receive in Classroom Site Fund
dollars?
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These distributions are public information, you can view the Classroom Site Fund
payment reports at
http://www.ade.az.gov/Districts/EntitySelection.asp, chose the
district/charter you are interested in, click "Reports/Data", chose the fiscal
year, and the system is "Classroom Site Fund".
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