The Soft Capital fund monies may only be used for short-term capital items that are required to meet academic adequacy standards such as technology, textbooks, library resources, instructional materials, pupil transportation vehicles, and furniture and equipment. The funding for this account is based on student count and cannot be transferred to the M&O fund.

The Building Renewal fund (also known as Students First) may be used for major renovations and repairs of a building that will maintain or extend the useful life of a building, infrastructure costs, and staff consultants to assist in identifying, defining, or executing building renewal projects. The money for this fund is not based on student count. The revenue comes from the state and is based on the age and condition of our buildings and other factors.

This is all mandated by the Arizona Department of Education and the State of Arizona.