State Budget Reports
Updated for FY 2024
- County Budget & Audit Guide 2023
- FY 2024 State Budget : County Touchpoints
- FY 2024 JLBC Baseline vs. Executive Budget
CSA Expenditure Limit Resources Guide
Quick Reference Materials
One-page primer on the expenditure limit including information on: calculation, modification, penalties and history.
More detailed overview on the expenditure limit, including statutory and constitutional references.
History of County Expenditure Limits
Background, materials, and key takeaways from previous county propositions to permanently adjust the county’s expenditure limit.
Links to relevant constitutional and statutory sections related to the expenditure limit. Includes references and summaries of the legislative changes for each section.
Includes history of various legislative changes to county expenditure limits through permanent or session law.
Includes summaries and references for Arizona Attorney General Opinions related to county expenditure limit issues.
Links to resources describing statutory requirements, template resolution and publicity pamphlet language and timelines for permanent base adjustments.
Links to resources from the Auditor General & CSA on completing & filing the AELR. Also includes statutory timeline.
Templates & Sample Budget Schedules
- OAG County Budget Schedules
- Expanded County Budget Schedules
- Template Pension Funding Policy Language
County Budget Tools
- FY 2022 County Revenue & Expenditure Report
- County Finance Officer Guide 2022
- County Expenditure Limit Primer
- 1% Constitutional Property Tax Cap: Background Briefing
County Revenue Reference Documents
- State Shared Sales Tax (TPT) Distribution Chart
- ADOT Highway User Revenue Fund (HURF) Distribution Chart
- County HURF Distribution Formula
- Arizona Department of Transportation HURF Forecasts
- Vehicle License Tax (VLT) Revenue Distribution Chart
Pension Funding Resources
Pension Overview Series Playlist:
Pension Overview Series Individual Videos:
- Pension Funding 101
- PSPRS Structure
- Plan Assumptions: UAAL & Payroll Growth
- Plan Assumptions: Repayment Method
10 Things to Know About Public Safety Pension Funding – Oct. 2019
Public Safety Pension Funding FAQs – Oct. 2019
Joint Legislative Budget Committee (JLBC)