1. AASBO Bi-Monthly Meeting September 2012 Office of the Auditor General Update

2. FY 2012 AFR PG. 1 PG. 6

3. FY 2012 AFR Deleted Funds/Programs: – At Risk Pupil Dropout Prevention Program Fund – Full-Day Kindergarten Funds (2) – ARRA State Fiscal Stabilization Fund (SFSF) Programs

4. 2012 AFR - Capital Fund Detail A.R.S. § 15-904.B New Format for information for: Soft Capital Bond Building Building Renewal New School Facilities

5. FY 2012 AFR - Capital Detail 6150 Classified Salaries 6200 Employee Benefits 6450 Construction 6710 Land and Improvements 6720 Buildings and Improvements 6731 Furniture and Equipment 6734 Vehicles 6737 Technology 6830 Redemption of Principal 6840, 6850 Interest PG. 4 Renovation New Construction Other

6. FY 2012 AFR PG. 9 Funds 020-799 All Funds Funds 020-799

7. Reminders & Upcoming Projects Not revising for FY 2012 Use CQ dated September 2010 (USFR Memo No. 249) Spring 2013 Issue New CQ for FY 2013 Audits USFR Revisions- Audit Requirements & Financial Reporting Sections

8. Chart of Accounts Items Effective FY 2013: Specific Fund #s: National Forest Fees (349), Taylor Grazing Fees (353), E-Rate (374) and Impact Aid (378) Specific Fund Balance Codes for Governmental Fund Balance and Proprietary Net Assets Separately account for Summer School Tuition Separately account for Current Year and Prepaid Insurance Coverage Separately account for Fuel Purchases by type of fuel Separately account for Interest Paid on Loans and Capital Leases See Chart of Accounts Cover Memo (July 15, 2011) @ www.azauditor.gov

9. Webinars Auxiliary Operations Series  The Basics- 8/28/12 recorded and available @ www.aasbo.org or www.azauditor.gov Upcoming:  Extracurricular Fees Tax Credits -With Department of Revenue  District Level Oversight

11. Contact Info phone. 602.553.0333 web site. www.azauditor.gov email. www.asd@azauditor.gov