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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

Classroom Site Fund (CSF)

Revised to reflect impact of Legistative changes as of May 24, 2002.

 

  • Classroom Site Fund Distribution Summary:    FY 2009-10    FY 2008-09    FY 2007-08    FY 2006-07    FY 2005-06


  • If you do not find the answer to your question, please email School Finance.

    Questions:
  • 1. How would a reduction in the estimated amount per student effect individual teachers?
  • 2. 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?
  • 3. 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?
  • 4. Can school districts and charter schools access all of the cash currently distributed to cover current CSF expenditures?
  • 5. The first payment was for which month of sales tax collection?
  • 6. 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.
  • 7. Due to change to budget control, if I overexpend my cost this year do I have to subtract that from my budget next year?
  • 8. Does budget control mean I can only budget the amount estimated by JLBC for the fiscal year?
  • 9. What is a teacher, for purposes of the Classroom Site Fund?

  • 10. Does the District/Charter that I work for have to pay it's teachers Classroom Site Fund dollars?

  • 11. How much money did my district/charter receive in Classroom Site Fund dollars?


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    Question 1:

    How would a reduction in the estimated amount per student effect individual teachers?

    Answer to Question 1:

    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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    Question 2:

    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?

    Answer to Question 2:

    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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    Question 3:

    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?

    Answer to Question 3:

    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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    Question 4:

    Can school districts and charter schools access all of the cash currently distributed to cover current CSF expenditures?

    Answer to Question 4:

    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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    Question 5:

    The first payment was for which month of sales tax collection?

    Answer to Question 5:

    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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    Question 6:

    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.

    Answer to Question 6:

    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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    Question 7:

    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?

    Answer to Question 7:

    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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    Question 8:

    Does budget control mean I can only budget the amount estimated by JLBC for the fiscal year?

    Answer to Question 8:

    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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    Question 9:

    What is a teacher, for purposes of the Classroom Site Fund?

    Answer to Question 9:

    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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    Question 10:

    Does the District/Charter that I work for have to pay it's teachers Classroom Site Fund dollars?

    Answer to Question 10:

    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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    Question 11:

    How much money did my district/charter receive in Classroom Site Fund dollars?

    Answer to Question 11:

    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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