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ACRONYMS

School Finance Summary Manual
Arizona Association of School Business Officials (AASBO) - January, 2007
A: Autistic

AASBO: Arizona Association of School Business Officials

ADA: Average Daily Attendance

ADE: Arizona Department of Education

ADM: Average Daily Membership

AFR: Annual Financial Report

AG: Attorney General or Auditor General

APOR: Apportionment Report

ARS or A.R.S.: Arizona Revised Statute

ASBA: Arizona School Boards Association

A.V.: Assessed Value

BBCF: Budget Balance Carry forward

BSL: Base Support Level

CAFR: Comprehensive Annual Financial Report

CEC: Certificates of Educational Convenience

CORL: Capital Outlay Revenue Limit

CPI: Consumer Price Index

CLRL: Capital Levy Revenue Limit

CSF: Classroom Site Fund

DSL: District Support Level

ED: Emotionally Disabled

ELL: English Language Learners

ESY: Extended School Year

FDK: Full Day Kindergarten

GDP: Gross Domestic Product

K-3: Kindergarten through Third Grade
K-8: Kindergarten through Eighth Grade

K-12: Kindergarten through Twelfth Grade

M&O: Maintenance and Operation

MIMR: Mild Mental Retardation

MD: Multiple Disabilities

OHI: Other Health Impairments

OI: Orthopedic Impairment

PFP: Pay for Performance

PSD: Pre-School with Disabilities

QTL: Qualifying Tax Levy

QTR: Qualifying Tax Rate

R: Resource

RCL: Revenue Control Limit

SAIS: Student Accountability Information System

SC: Self-Contained

SDER: School District Employer Report

SFB: School Facilities Board

SLD: Specific Learning Disability

SLI: Speech/Language Impairment

SMR: Severe Mental Retardation

Students FIRST: Fair and Immediate Resources for Students Today

TANS: Tax Anticipation Notes

TEI: Teacher Experience Index

TRCL: Transportation Revenue Control Limit

TSL: Transportation Support Level

USFR: Uniform System of Financial Records