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On June 3, 1980, Arizona voters approved Arizona Constitution, Article IX, §20, prescribing an expenditure limitation for each county. 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. Counties were first 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 Arizona Auditor General to prescribe a uniform expenditure reporting system (UERS) for all political subdivisions subject to the constitutional expenditure limitations that Arizona Constitution, Article IX, §20, prescribed. The UERS consists of the Annual Expenditure Limitation Report (AELR) forms and instructions and FAQs. The AELR forms and instructions provide detailed instructions for completing and submitting the required expenditure limitation reports, and the FAQs below provide expenditure limitation background information, common questions related to each required report page, filing requirements, and guidance on voter-approved expenditure limitations. 

We also have several UERS webinars available for viewing on the county webinars page that address completing county AELRs and provide detailed information about the requirements for each AELR page.

Uniform Expenditure Reporting System (UERS)

  1. Expenditure limitations basics and penalties for exceeding the limitation
  2. Part I—expenditure limitation amounts and adjustments to expenditures subject to the limitation
  3. Part II—exclusions and carryforwards
  4. Reconciliation-Subtractions and additions
  5. Independent accountants' report
  6. Filing requirements
  7. Voter-approved expenditure limitations

County Finance

  1. Audit and filing requirements
  2. Budgeting
  3. Capital assets
  4. Expenditures
  5. Miscellaneous
  6. Payroll
  7. Revenues

County School Superintendent (CSS)

  1. Audit requirements
  2. County school funds
  3. Indirect costs
  4. Miscellaneous
  5. Reconciliation to the county treasurer

County Treasurer

Property taxes