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 | ||||||||||
| Graham County Community College | X1 | |||||||||
| Maricopa Community College | X1 | |||||||||
| Pinal Community College | X1 | X | ||||||||
| Santa Cruz Community College | X1 | |||||||||
| Yuma-La Paz Community College | X1 | |||||||||
| Counties | ||||||||||
| Apache County | X1 | X | X | X | X | X | ||||
| Maricopa County | X1 | X | X | |||||||
| Pinal County | X1 | |||||||||
| Santa Cruz County | X | X | X1 | X | X | X | ||||
| Cities and towns | ||||||||||
| Clifton | X | X | 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 | ||||||||
| Nogales | X | |||||||||
| Parker | X | X | X | X | X | X | X | X | X | X |
| St. Johns | X | X | ||||||||
| Taylor | X | X | ||||||||
| Williams | X | X | X | X | X | X | ||||
| Legend | FS or ELR has been published. | |||||||||
| X | FS or ELR is past due. | |||||||||
1 FS or ELR has been submitted for audit/review but is not yet published.