Arizona CheckbookA public-records digest
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Follow the public money FY2023–2025

Department of Education.

What Arizona’s checkbook records at the Department of Education—not the separate accounts of every school district or local school.

01 / The agency viewExplore state revenues →

Money recorded in and out.

Revenue is money recorded coming in. Spending is money recorded going out. Revenue booked at this agency is not the whole school budget: taxes, transfers and local school accounts can sit elsewhere.

Revenue and spending context

The interactive comparison needs JavaScript and the published revenue snapshot. Missing figures are not zero. The two sides do not establish a surplus or deficit.

Revenue snapshot · JSON Revenue summary · CSV
State aid is not the whole school budget

State equalization aid takes account of an assumed local property-tax contribution. A district with a stronger local tax base can receive less state aid without having less total funding. The rules are in A.R.S. §15-971. These current rules explain the structure; a historical compliance test needs the law and spending authority in effect for that year.

Local property taxes and school accounts are not all recorded under this agency. To see a district’s own budget and annual financial reports, use ADE’s district and charter financial reports.

See the incoming-money categories ↓

02 / Across three fiscal yearsSource fiscal year, not calendar year

A year at a time.

Compare money recorded in and out within the same agency and fiscal year. Negative adjustments stay in the totals.

FY2023–25 snapshot. These figures remain readable without JavaScript. Get the data directly ↓
Source yearRecorded revenueRecorded spending
FY2023$4,082,957,116.09$11,082,721,453.23
FY2024$4,101,835,898.03$11,863,661,877.01
FY2025$3,884,315,102.77$11,735,731,843.01
03 / What the ledger calls itRecorded spending

What were payments for?

These are the checkbook’s purpose labels, not a judgment about results in the classroom. A broad label can include many kinds of payments.

Largest eight purpose labels · FY2023–25, all department expenditures.

  1. AID TO PUB PRIM AND SEC SCHLS AND DIST
    $23,371,874,134.84
  2. AID TO CHARTER SCHOOLS
    $8,050,912,840.69
  3. OTHER EDUCATION AND TRAINING AID
    $2,054,627,910.94
  4. OTHER PROFESSIONAL AND OUTSIDE SERVICES
    $426,037,273.75
  5. OPERATING TRANSFERS OUT
    $374,251,311.49
  6. REGULAR BASE SALARY
    $113,067,915.99
  7. AID TO OTHER ORGANIZATIONS
    $90,280,725.99
  8. EXTERNAL PROGRAMMING & SYSTEM DEVELOPMENT COSTS
    $26,596,253.02

Download every aggregate in this view

Revenue sourcesAgency receipts, not the whole school budget

What was recorded coming in?

These are the ledger’s receipt categories. Federal grants, interest and transfers are different sources; not every incoming entry is a tax. This does not include all money collected elsewhere to support schools.

Largest eight receipt categories · FY2023–25.

  1. FEDERAL GRANTS - OPERATING
    $6,949,029,457.92
  2. MISCELLANEOUS RECEIPTS
    $3,011,756,690.16
  3. TREASURERS INTEREST INCOME
    $1,276,784,558.30
  4. OPERATING TRANSFERS IN
    $520,057,820.93
  5. RENTAL INCOME
    $139,652,817.47
  6. LOAN AND OTHER INTEREST INCOME
    $85,859,179.67
  7. FEDERAL TRANSFERS IN
    $40,614,137.96
  8. INDIRECT COST TRANSFERS IN
    $22,523,505.92

Download every aggregate in this view

04 / The accounting potsNot a funding entitlement

Which pots held the money?

A fund is an accounting pot used to keep certain money together. Its label alone does not prove where every dollar originally came from or who was entitled to receive it.

Largest eight funds by spending · FY2023–25. Revenue for every fund is in the CSV and enhanced view.

  1. GENERAL FUND
    $22,564,455,800.38
  2. FEDERAL GRANT FUND
    $6,962,614,988.33
  3. CLASSROOM SITE FUND
    $3,011,586,649.63
  4. PERMANENT STATE SCHOOL FUND
    $1,029,581,900.00
  5. ADDITIONAL SCHOOL DAYS - PROP 301 FUND
    $466,098,166.63
  6. INSTRUCTIONAL IMPROVEMENT FUND
    $221,963,828.89
  7. SPECIAL EDUCATION FUND
    $108,857,094.92
  8. RESULTS-BASED FUNDING FUND
    $71,859,638.06

Download every aggregate in this view

05 / Names in the checkbookNames are not verified legal identities

Who received named payments?

When supported by the snapshot, this list groups a recorded payee label with the Department of Education. It is not a whole-vendor total across state government, or a list of individual checks.

Before the named list

named: $6,505,261,979.09 · internal: $25,510,266,832.94 · unnamed: $2,666,586,361.22

All spending is included in these categories. Most entries by dollar value use internal payee labels. Named payments are the minority, not the department’s whole budget.

Largest eight named labels · all purposes, department only. Not final classroom use.

  1. MARICOPA COUNTY
    $2,758,155,365.48
  2. PIMA COUNTY
    $696,179,770.26
  3. PINAL COUNTY ARIZONA
    $242,922,340.76
  4. YUMA COUNTY
    $221,370,847.63
  5. NAVAJO COUNTY
    $155,928,781.80
  6. APACHE COUNTY
    $123,668,113.39
  7. COUNTY OF MOHAVE
    $117,334,602.31
  8. YAVAPAI COUNTY
    $100,995,421.97

Download every aggregate in this view

A payment is not evidence of wrongdoing, endorsement or educational outcomes. Exact labels may combine vendor IDs; similar names may still refer to different entities.

What an audit actually foundOne program · August 2025

A documented gap in school-safety oversight.

In report 25-104, the Auditor General found that ADE did not ensure that 15 of 16 schools reviewed met every School Safety Program requirement. The gaps included operational plans and monitoring. ADE agreed with the finding and planned to implement the recommendations.

This is an actual finding about one program and a reviewed sample, not every school or every department payment. The audit does not make this page’s spending total fraudulent or unallowable. Current implementation status has not been verified here.

What would establish a spending violation?

A comparison needs the right program, fund, fiscal year, applicable law, appropriation and supporting records. Revenue minus spending at the agency level is not that test. Equalization aid has a specific spending-authority limit under §15-971(H); that rule does not turn every difference on this page into unlawful spending.

06 / Read with the receipt in mindScope matters

What these numbers can tell you.

The primary source

Arizona OpenBooks ↗ is the official state checkbook. This page is an independent digest of an exported snapshot, not the official portal and not a live feed.

The window is source fiscal years 2023, 2024 and 2025, under the exact agency label DEPT OF EDUCATION. Revenue and expenditure groups reconcile to the available extract. Independent portal completeness is not established.

The limits

Cash entries are not an authorized budget or audited financial statements. Signed totals retain negative adjustments. Agency-level revenue cannot be treated as the full funding for Arizona schools.

This page does not trace every transfer to its final use. A named payment is not a verified identity, and an unnamed entry is not proof of nonpayment.

Snapshot coverage and reconciliation

Snapshot-specific coverage and reconciliation information will appear here if supplied in the published education JSON. Until then, completeness and row-level reconciliation are not established by this page.

Take the numbers with you.

These links point to snapshot files, not a live query. The aggregate downloads cover the published window and keep signed adjustments. They do not contain protected payee identities or individual receipt rows.

Education · JSON ↓Education summary · CSV ↓Revenue summary · CSV ↓

Grouped summaries are not complete ledger-entry receipts. Use the official portal for source records.