Budget & Taxes

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.

Consolidated Resources

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

County Budget Tools

County Revenue Reference Documents

Pension Funding Resources

Pension Overview Series Playlist:

Pension Overview Series Individual Videos:

  1. Pension Funding 101
  2. PSPRS Structure
  3. Plan Assumptions: UAAL & Payroll Growth
  4. Plan Assumptions: Repayment Method