
Business Services
Charged with managing the daily fiscal responsibility of the district’s operations, our Business Department oversees expenditures, receivables, data analysis, and awards contracts.
Financial Transparency
We take the management of public funds—your tax dollars—seriously. Pursuant to Arizona state law, we post all financial documents for public viewing on the Arizona Department of Education website.
- 2025 Hearing Notification and Summary
- FY25 District Expenditure Budget – Revision 2
- FY25 District Expenditure Budget – Revision 1
- FY25 District Expenditure Budget – Adopted
- FY25 Proposed Budget
- FY25 Notice of Public Hearing for Board Adoption of the FY25 Budget
- FY24 Proposed Budget
- 2024 Hearing Notification and Summary
- FY24 Annual Comprehensive Financial Report
- FY24 Annual Financial Report (Typo Corrected on Cover Page)
- FY24 Annual Financial Report
- FY24 Budget Revision #1
- FY24 Budget Revision #2
- FY24 Proposed Budget
- FY24 Adopted Budget
- FY24 Single Audit Report
- FY24 USFR Compliance Questionnaire
- FY24 Governance Communication
- Auditor General’s District Spending Report
- Tax Credit Determination Chart
- FY2023 Annual Financial Report Revision #2
- FY23 Annual Financial Report Revision #1
- FY23 Annual Financial Report
- June 30, 2023 Annual Comprehensive Financial Report
- June 30, 2023 Single Audit Report
- June 30, 2023 USFR Compliance Questionnaire

Public Surplus
Fowler Elementary School District #45 works diligently to reassign surplus property to other schools and departments. Occasionally, we dispose of unused or obsolete items, using the methods described in R7-2-1131 Material Management and Disposition of the Arizona Administrative Code, including the use of internet-based online sales.
For each internet-based online sale, we list items for a period of not less than 14 days, during which persons may submit offers to purchase the specified materials. Please visit Public Surplus, our provider of internet-based online sales.
To register as a buyer with Public Surplus:
- Click register under the register to become part of Public Surplus heading on the home screen.
- Follow the instructions as indicated.
To browse items for sale, on Public Surplus, specific to Fowler Elementary School District #45:
- Click Select Region
- Choose Arizona, under the browse auctions within area heading on the home screen.
- Click Select Agency
- Choose Fowler Elementary School District #45
We state the district’s terms and conditions for online sales on the Public Surplus bid listing.