ÁñÁ«ÊÓÆÁ

Summary of Finances

The Summary of Finances (SOF) is a state aid report produced by the ÁñÁ«ÊÓÆÁ for each school district and charter school. It describes the district’s or school’s funding elements and Foundation School Program (FSP) state aid.

The report includes information on:

• the number of students in average daily attendance (ADA) and weighted average daily attendance (WADA),
• the number of students making up special student populations,
• property values,
• tax rates, and
• tax collections.

The SOF also shows the Tier I entitlement (basic entitlement), the Tier II allotment (supplemental funding), and a variety of other FSP allotments, including facilities allotments, if any.

For each district, the ÁñÁ«ÊÓÆÁ produces several SOF reports throughout the school year, updating the information in the report as new data become available. 

Link to Report and Explanation of Report Data Elements

• State Funding Data Elements, Sources, and Timelines (February 2026)