Arizona Laws 15-910.01. School district budgets; career and technical education and vocational education center expenses
A. The governing board of a school district which has entered into an intergovernmental agreement or other written contract to establish a jointly owned and operated career and technical education and vocational education center as provided in section 15-789 may budget for vocational maintenance and operation expenses which are specifically exempt in whole or part from the revenue control limit for a period of not to exceed three years beginning the first year that the career and technical education and vocational education center is operating and serving students. The governing board shall notify the state board of education before adopting a budget as provided in this section for the first year of operation of the career and technical education and vocational education center to demonstrate that the center is ready to begin operations.
Terms Used In Arizona Laws 15-910.01
- Average daily membership: means the total enrollment of fractional students and full-time students, minus withdrawals, of each school day through the first one hundred days or two hundred days in session, as applicable, for the current year. See Arizona Laws 15-901
- Base: means the revenue level per student count specified by the legislature. See Arizona Laws 15-901
- Budget year: means the fiscal year for which the school district is budgeting and that immediately follows the current year. See Arizona Laws 15-901
- Contract: A legal written agreement that becomes binding when signed.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Fiscal year: means the year beginning July 1 and ending June 30. See Arizona Laws 15-101
- Governing board: means a body organized for the government and management of the schools within a school district or a county school superintendent in the conduct of an accommodation school. See Arizona Laws 15-101
- Revenue control limit: means the base revenue control limit plus the transportation revenue control limit. See Arizona Laws 15-901
- School district: means a political subdivision of this state with geographic boundaries organized for the purpose of the administration, support and maintenance of the public schools or an accommodation school. See Arizona Laws 15-101
B. For each year that a school district is authorized to budget for a joint career and technical education and vocational education center as provided in this section, the district shall determine the budget amount as follows:
1. Estimate the average daily membership or adjusted average daily membership for the budget year of students to be enrolled in courses held at the joint career and technical education and vocational education center pursuant to section 15-901.
2. Multiply 0.142 by the base level and multiply this product by the average daily membership or adjusted average daily membership as determined in paragraph 1 of this subsection.
C. Before May 15, school districts which overestimate the average daily membership as provided in subsection B, paragraph 1 of this section shall adjust the general budget limit and expenditures based on the actual average daily membership during the current fiscal year. School districts which underestimate the average daily membership may adjust their budgets before May 15 based on the actual average daily membership during the current fiscal year. Procedures for completing adjustments shall be prescribed in the uniform system of financial records. Not later than May 18, the budget as revised shall be submitted electronically to the superintendent of public instruction.
D. A governing board which budgets for career and technical education and vocational education center expenses pursuant to this section shall:
1. Prepare and employ a separate maintenance and operation budget for the career and technical education and vocational education center on a form prescribed by the superintendent of public instruction in conjunction with the auditor general. The budget format shall be designed to allow a school district to plan and provide in detail for expenditures to be incurred solely for the maintenance and operation of the career and technical education and vocational education center.
2. Prepare as a part of the annual financial report a detailed report of expenditures incurred solely for the maintenance and operation of the career and technical education and vocational education center.
E. The part of the primary tax rate set to fund the vocational maintenance and operations expenses as provided in this section shall not be included in the computation of additional state aid for education as prescribed in section 15-972.