On June 3, 1980, Arizona voters approved Arizona Constitution, Article IX, §20, prescribing an expenditure limitation for each city and town. The expenditure limitation’s purpose is to control expenditures of local revenues and limit future increases in spending to adjustments for inflation and population growth. Cities and towns were subject to the expenditure limitation effective in the fiscal year following the first regularly scheduled governing board member election after July 1, 1980.
Arizona Revised Statutes (A.R.S.) §41-1279.07 requires the Auditor General to prescribe a uniform expenditure reporting system (UERS) for all political subdivisions subject to the constitutional expenditure limitations Article IX, §20, prescribed. As that statute required, our Office developed the UERS forms to provide detailed instructions for completing and submitting expenditure limitation reports.