Business & Finance

To provide support and management services to student learning, improve customer satisfaction, and safeguard the assets of the school district.

The Finance Department is responsible for the financial management of the school district in accordance with generally accepted accounting procedures. Responsibilities of the department include:

Budget development and control
Payroll
Accounts payable
Procurement
Debt service
Control of district assets

Information regarding Property Taxes can be found by clicking here.

Financial Reports

In accordance with Arizona Revised Statute §41-725, which requires the District to provide financial transparency, we are providing information for the public's review. For more information regarding the Arizona Transparency Act, please visit http://openbooks.az.gov.

Crane Elementary School District No. 13 is committed to providing a clear view of how the District's funds are spent. We invite you to review the information provided for you below regarding the District's expenditures, budgets, financial reports, and other pertinent information.

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, Heinfeld, Meech & Co., P.C. (H&M). H&M then assists the District with the preparation of the Comprehensive Annual Financial Report (CAFR), the Single Audit Reporting Package (SARP), and the Popular Annual Financial Report (PAFR). 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 PAFR is a summary of the CAFR, but in a format that does not necessarily require a background in public finance in order to interpret or understand the report. The AFR is also submitted to the Arizona Department of Education (ADE) where it is compiled with other information to create the Arizona Superintendent of Public Instruction'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, also known as the Arizona School District Spending Report. This report compares the spending patterns, perceived financial risk, and achievement of each District by grouping Districts into peer groups.

All of these reports can be accessed below, arranged by the report name and then by fiscal year. The reports below represent the most current versions available.

Annual Expenditure Budgets

This document is prescribed by the Arizona Department of Education and Office of the Auditor General, arranged by fiscal year. You may also find this same information on the Arizona Department of Education's website. The links below will attempt to launch your Microsoft Excel application for viewing.

2019-2020
2018-2019
2017-2018
2016-2017
2015-2016

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Annual Financial Reports

This document is prescribed by the Arizona Department of Education and Office of the Auditor General. It incorporates all financial information statutorily required for all funds by fiscal year. Revenues and Expenditures for the fiscal year are presented and a comparison to the prior year is included. This file must be submitted to the Arizona Department of Education by October 15th. The links below will attempt to launch your Microsoft Excel application for viewing.

2022-2023

2021-2022

2020-2021

2019-2020
2018-2019
2017-2018
2016-2017
2015-2016

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Annual Comprehensive Financial Reports

The Annual Comprehensive Financial Report (ACFR, formerly known as the Comprehensive Annual Financial Report) is presented as required by the Arizona Revised Statues and includes a comprehensive report of the District's finances. The financial statements have been audited as required by Heinfeld, Meech & Co., P.C., and are typically complete by December 31st for the previous fiscal year.

2023-2024

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Popular Annual Financial Reports

A Popular Annual Financial Report, or PAFR, is a document that is intended to convey the financial results of the District’s operations to those stakeholders of the District that do not necessarily have a background in public finance. The document, among other things, is derived from the government’s Comprehensive Annual Financial Report (CAFR), should use graphics and other visuals to augment the financial message, and should not be overwhelmingly technical in nature. These requirements are sometimes contrary to traditional financial reporting. This report is typically provided by Spring for the previous fiscal year.

2023-2024

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Single Audit Reporting Package

The Single Audit Act and Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, requires non-federal entities that expend equal to, or in excess of, $750,000 in federal awards, within a fiscal year, to have an audit performed in accordance with the Single Audit Act. The Arizona Department of Education is the Single Audit pass-through entity for Arizona local educational agencies. These are typically completed by December 31st for the previous fiscal year.

2023-2024

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Arizona School District Spending

An independent analysis of spending in Arizona School Districts performed by the Auditor General's Office in accordance with Proposition 301 (passed by Arizona voters in 2000). This report is released in March, but is based on data from the previous fiscal year. These reports are listed under the financial year that they are based on, not the release date. Classroom dollar percentage is the amount spent for classroom purposes divided by the total amount spend for day-to-day operations, or total operational spending. Additional detail for this report this can be found by on the Auditor General's website.

2023-2024

2022-2023

2021-2022

2020-2021

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Superintendent's Annual Financial Report

This report compiles data from multiple sources, primarily the District's Annual Financial Report (AFR). Crane's page from Volume II is reported by Fiscal Year below, but you can find the complete report at http://www.azed.gov. Arizona Revised Statute §15-255 requires this report to be published by January 15th and distributed to the Governor and the Legislature.

2023-2024