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The Auditor General’s Office has transitioned the Uniform Expenditure Reporting System (UERS) from a single manual to a series of FAQs and Annual Expenditure Limitation Report (AELR) forms and instructions. The UERS provides cities, towns, counties, and community college districts with detailed instructions for completing and submitting the required expenditure limitation reports.

The FAQs include background information related to expenditure limitations and the UERS, as well as guidance on voter-approved expenditure limitations.

The AELR forms provide an illustrative example of an AELR and related disclosures as well as the accountants’ report following the Uniform Expenditure Reporting System. County management may use these fillable forms to prepare its entity’s AELR. Instructions for completing the forms are included on the AELR Excel file instructions tab. Links to related instructions are provided throughout the forms in blue highlighted text and buttons. To return to the related form after reviewing the instructions, simply click on the form’s tab at the bottom of the Excel screen or press the Alt and back arrow keys. The instructions tab also includes additional links to applicable FAQs and laws related to individual line items. The forms have been set to print without the buttons. Users may remove the highlighted text before printing if needed.


Our Office no longer issues the Uniform Accounting Manual for Arizona Justice of the Peace Courts. For assistance concerning Justice of the Peace Courts, please contact the Administrative Office of the Courts.


This is the Uniform Accounting Manual for Arizona County Treasurers formatted in Adobe Acrobat.


This is the Uniform Accounting Manual for Arizona County School Superintendents formatted in Adobe Acrobat.


This is the Uniform Accounting Manual for Arizona Counties in Adobe Acrobat, updated September 2013.