Arizona Laws 15-947. Revenue control limit; district support level; general budget limit; unrestricted total capital budget limit; district additional assistance limit
A. The revenue control limit for a school district is equal to the sum of the base revenue control limit determined in section 15-944 and the transportation revenue control limit determined in section 15-946.
Terms Used In Arizona Laws 15-947
- Accommodation school: means either:
(a) A school that is operated through the county board of supervisors and the county school superintendent and that the county school superintendent administers to serve a military reservation or territory that is not included within the boundaries of a school district. See Arizona Laws 15-101
- Base: means the revenue level per student count specified by the legislature. See Arizona Laws 15-901
- Base support level: means the base support level as provided in section 15-943. 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
- District support level: means the base support level plus the transportation support level. See Arizona Laws 15-901
- 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
- Property: includes both real and personal property. See Arizona Laws 1-215
- 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
- Transportation revenue control limit: means the transportation revenue control limit computed as prescribed in section 15-946. See Arizona Laws 15-901
- Transportation support level: means the support level for pupil transportation operating expenses as provided in section 15-945. See Arizona Laws 15-901
- United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
B. The district support level for a school district is equal to the sum of the base support level determined in section 15-943 and the transportation support level determined in section 15-945.
C. The general budget limit for each school district, for each fiscal year, is the sum of the following:
1. The maintenance and operations portion of the revenue control limit for the budget year.
2. The maintenance and operation portion of the following amounts:
(a) Amounts that are fully funded by revenues other than a levy of taxes on the taxable property within the school district, as listed below:
(i) Amounts budgeted as the budget balance carryforward as provided in Section 15-943.01.
(ii) Tuition revenues for attendance of nonresident pupils.
(iii) State assistance as provided in section 15-976.
(iv) Special education revenues as provided in section 15-825, subsection D and section 15-1204.
(v) Title VIII of the elementary and secondary education act of 1965 assistance determined for children with disabilities, children with specific learning disabilities, children residing on Indian lands and children residing within the boundaries of an accommodation school that is located on a military reservation and that is classified as a heavily impacted local educational agency pursuant to 20 United States Code § 7703 as provided in section 15-905, subsections K and O.
(vi) Title VIII of the elementary and secondary education act of 1965 administrative costs as provided in section 15-905, subsection P.
(vii) State assistance for excess tuition as provided in Section 15-825.01.
(viii) Transportation revenues for attendance of nonresident pupils.
(b) Amounts approved pursuant to an override election as provided in section 15-481 for the applicable fiscal year.
(c) Amounts authorized by the county school superintendent pursuant to section 15-974, subsection B.
(d) Expenditures for complying with a court order of desegregation as provided in section 15-910.
(e) Interest on registered warrants or tax anticipation notes as provided in section 15-910.
(f) Amounts budgeted for a jointly owned and operated career and technical education and vocational education center as provided in Section 15-910.01.
3. The maintenance and operations portion of district additional assistance for the budget year.
4. Any other budget item that is budgeted in the maintenance and operation section of the budget and that is specifically exempt from the revenue control limit or district additional assistance.
D. The unrestricted capital budget limit, for each school district for each fiscal year, is the sum of the following:
1. The federal impact adjustment as determined in section 15-964 for the budget year.
2. Any other budget item that is budgeted in the capital outlay section of the budget and that is specifically exempt from district additional assistance.
3. The unrestricted capital portion of the amounts contained in subsection C of this section.
4. The unexpended budget balance in the unrestricted capital outlay fund from the previous fiscal year.
5. The net interest earned in the unrestricted capital outlay fund from the previous fiscal year.