Office of the Auditor General & AZ Department of Education issued a revision to USFR Manual

The Office of the Auditor General and the Arizona Department of Education have issued a revised Uniform System of Financial Records (USFR) for Arizona School Districts (USFR) manual.

Click here to view the "Expenditures: Procurement" section of the USFR Manual.
(This section was extracted from the full USFR Manual)

You may download the full USFR Manual at:

The USFR Expenditures section was revised to reflect the increased threshold for using sealed, competitive bidding procedures and to increase the oral and written price quotation thresholds for purchases below that amount. The increased thresholds are effective today. Districts may need to revise their own purchasing policies before using the increased thresholds.

If you have any questions, please contact Roger Walter or Amanda Winn at or (602) 553-0333.