Finance and Organizational Services

Announcements / New Information [date posted]

• 2025/26 School District Annual Financial Report (AFR) & Audit Materials & Instructions [10/01/2026]
  • School District AFR
  • School District Audit Report

Upcoming Due Dates/Dates of Importance

• 2025/26 School District AFR [due 11/02/2026]
• 2025/26 School District Audit [due 11/05/2026]
• 2025/26 Auditor’s Letter to Management [due 01/31/2027]
• View Recording of 06/24/2026 School Finance Webinar
• View Recording of 2026/27 New Superintendent Orientation

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

• October 1, 2026 [Adobe PDF]

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 July 1, 2026 – $.760
• Rules & Regulations (related to FOS Programs)
• School District Advertising for Construction Requirements
• School Reorganization
  • District Dissolution and Unification Lists (under “Reorganization Reports”)
  • 2026/27 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)
  • Effective Tax Rate for Public School Districts
• 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