The Maintenance and Operations budget is established by an Arizona Legislature formula that considers Average Daily Membership (ADM), Student Weighted Counts and a set dollar amount per student weighted count. M&O Override funds are used to supplement the state funding formula for schools.
The District Revenue Control Limit is used to determine the maximum possible amount of a Maintenance and Operation (M&O) Override. Funds raised through overrides go directly to the local school district, unlike state tax funds, which are allocated to school districts statewide. Overrides offer the community control over a portion of their annual taxes.