- J.O. Combs Unified School District
- Financial Data
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Financial Data
The Annual Financial Report (AFR) is a report of expenditures made and revenues received for the school year beginning July 1 and ending June 30 of the following year. The report is put together by our business department and approved by the governing board.The district creates and revises the budget throughout the school year. Once the year is completed, the district will prepare an Annual Financial Report (AFR) that will reflect the revenues and expenditures that occurred during the fiscal year (July 1-June 30). The format and submission deadlines for these files are governed by Arizona revised statutes. The AFR is audited by the district's auditing firm, CliftonLarsonAllen. CliftonLarsonAllen then assists the district with the preparation of the Comprehensive Annual Financial Report (CAFR). In addition to financial data, the CAFR contains financial analysis of district funds, a narrative with a description of the funds, district financial awards, and demographic data. The AFR is also submitted to the Arizona Department of Education (ADE) where it is compiled with other information to create the Superintendent's Annual Financial Report (SAFR).
The AFR is also submitted to the auditor general's office who compiles information from all of the Arizona districts. The auditor general's office uses the information from the school districts to create the classroom spending report. This report compares the spending patterns and achievement of each district by grouping districts into peer groups.
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Proposed Budgets
Initial planned expenditures of the district based on anticipated revenues and defined budget limits. This file must be submitted to the Arizona Department of Education by July 5.
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2022-2023 Proposed Budget
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2021-2022 Proposed Budget
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2020-2021 Proposed Budget
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2019-2020 Proposed Budget
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2018-2019 Proposed Budget
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2017-2018 Proposed Budget
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Adopted Budget
The official adoption of the proposed budget based on input from the community during a public hearing. This file must be submitted to the Arizona Department of Education by July 15.
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2022-2023 Adopted Budget
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2021-2022 Adopted Budget
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2020-2021 Adopted Budget
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2019-2020 Adopted Budget
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2018-2019 Adopted Budget
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2017-2018 Adopted Budget
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Revised Budget
The most current budget for the fiscal year which reflects any changes in revenues and/or expenditures. The final revision must be submitted to the Arizona Department of Education by May 15. There are some provisions for revising after the deadline.
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2022-2023 Revised Budget
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2021-2022 Revised Budget
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2020-2021Revised Budget
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2019-2020 Revised Budget
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2018-2019 Revised Budget
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2017-2018 Revised Budget
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Annual Financial Report (AFR)
The actual revenue and expenditures completed after the end of the fiscal year. This file must be submitted to the Arizona Department of Education by October 15. There are some provisions for revising the file after the deadline.
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2021-2022 AFR
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2020-2021 AFR
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2019-2020 AFR
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2018-2019 AFR
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2017-2018 AFR
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Comprehensive AFR (CAFR)
The audited financial statements of the district completed with a narrative to help provide a greater understanding. This report is typically released in January.
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2020-2021 CAFR
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2019-2020 CAFR
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2018-2019 CAFR
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2017-2018 CAFR
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Classroom Spending Report
An independent analysis of spending in Arizona school districts performed by the auditor general's office in accordance with Proposition 301 (2000). This report is released in March but is based on data from the previous year. These reports are listed under the financial year that they are based on, not the release date.
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2019-2020 Classroom Spending Report
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2018-2019 Classroom Spending Report
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2017-2018 Classroom Spending Report
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Certificate of Excellence Award
The Association of School Business Officials International’s Certificate of Excellence (COE) in financial reporting award. The COE award is conferred to school systems that have met or exceeded the stringent standards of the COE criteria. The district is recognized for its high-quality Comprehensive Annual Financial Report.
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2019-2020 COE
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2018-2019 COE
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2017-2018 COE
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GFOA Certificate of Achievement for Excellence in Financial Reporting
The district comprehensive annual financial report (CAFR) qualifies for a Certificate of Achievement for Excellence in Financial Reporting. The Certificate of Achievement is the highest form of recognition in government accounting and financial reporting, and its attainment represents a significant accomplishment by a government and its management.
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2019-2020 CAFR
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2018-2019 CAFR
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2017-2018 CAFR