Finance and Organizational Services

Announcements / New Information  [date posted]

• 2024/25 Annual Financial Report Data & Per Pupil Costs [03/05/2026]
• 2026/27 Indirect Cost Rates [03/04/2026]
• Dates for 2026/27 School District Budget Preparations [03/02/2026]
• 2026/27 Certifications [02/27/2026]
  • Budget Factors
  • State Aid
• 2025/26 Payment of State Apportionment [01/27/2026]

Upcoming Due Dates/Dates of Importance

• School Finance Webinar [06/24/2026]
• New Superintendent Orientations [07/21/2026 & 07/23/2026]

Most Recent “Announcements/Reminders from School Finance & Organization Services” Email (SFOS Bulletin)

• April 1, 2026

Programs

• Annual Financial Report (ESU)
  • ESU Master Code List
  • ESU Accounting Structure & Users’ Manual
• Annual Financial Report (School District)
  • School District Master Code List
  • School District Accounting Structure & Users’ Manual
  • AFR Look-Up
    • School District
    • Statewide District AFR
  • Per Pupil Costs
• Apportionment
• Audits (School District)
• Budgeting (School District)
  • Budget Factors Certification
  • Budget & LC-2 Materials
  • Expenditure Exclusion Requests Approved by the State Board
  • Property Tax Request Authority Certification
• Census Report (School District)
• Core Services & Technology Infrastructure Certification (ESU)
• Enrollment Option Program
• Exempt (Home) School Program
• Forms
• Grants Management Fiscal Monitoring (Budget & Grants Management)
• Grants Management System (GMS) Information (Budget & Grants Management)
• Indirect Cost Rates
• LEP Allowance Expenditure Requirement
• New Superintendent Orientations
• Payment Information
• Poverty Allowance Expenditure Requirement
• Pupil Transportation
• Reimbursement Rates
  • Mileage Reimbursement Rate effective January 1, 2026 – $.725
• Rules & Regulations (related to FOS Programs)
• School District Advertising for Construction Requirements
• School Reorganization
  • District Dissolution and Unification Lists (under “Reorganization Reports”)
  • 2025/2026 School District Classifications
• Special Education Reporting Information (Budget & Grants Management)
• State Aid Certification Information
  • most recent certification
  • previous certifications
• Statistical Information for Public School Districts (levy and valuation information)
• Superintendent Pay Transparency Act (revised 12/17/2014)
  • Search Contracts by School or Superintendent/Administrator
  • Meeting Notices (revised 02/01/2017)
    • ESU Administrator
    • Superintendent
• Textbook Loan Program (Rule 4)
• Webinar – School Finance & Budget