UERS Compliance Reviews

Arizona Revised Statutes (A.R.S.) §41-1279.07 requires cities, towns, counties, and community college districts to comply with the Uniform Expenditure Reporting System (UERS) and submit audited financial statements and an annual expenditure limitation report (AELR) or annual budgeted expenditure limitations report (ABELR) for community college districts to our Office within 9 months of fiscal year-end.

The entities listed below are not in compliance with the UERS as they have 1 or more years of past-due financial statements (FS) or expenditure limitation reports (ELR) as indicated with an X below. Clicking the linked entity name will take you to a filtered search of the applicable entity's issued reports and past-due report notices.

Entities currently in noncompliance with the UERS

	FY 2021		FY 2022		FY 2023		FY 2024		FY 2025
Entity	FS	ELR	FS	ELR	FS	ELR	FS	ELR	FS	ELR
Community college districts
Maricopa Community College										X
Mohave Community College										X
Pinal Community College								X	X	X
Santa Cruz Community College									X	X
Yuma-La Paz Community College										X
Counties
Apache County					X	X	X	X	X	X
Greenlee County									X	X
La Paz County										X
Maricopa County						X		X		X
Pinal County										X
Santa Cruz County				X		X		X	X	X
Yavapai County										X
Cities and towns
Clifton							X	X	X	X
Colorado City									X	X
Duncan			X	X	X	X	X	X	X	X
Fredonia							X	X	X	X
Gila Bend							X	X	X	X
Globe									X	X
Guadalupe							X	X	X	X
Miami							X	X	X	X
Parker	X	X	X	X	X	X	X	X	X	X
Somerton									X	X
St. Johns							X	X	X	X
Taylor									X	X
Williams					X	X	X	X	X	X

Legend	X	FS or ELR past due
		FS or ELR has been published or submitted to our Office for audit/review