DECEMBER 2025 MONTHLY REPORT.PDF

December 2025
Inflows - Real and Personal Property Taxes
County and County Controlled Districts
$33,491,750
School Districts
150,865,110
Community College District
26,445,783
Municipalities
31,656,455
Special Taxing Districts
11,648,970
Special Health Care District
7,095,564
Other
1,368,349
Total Inflows from Real and Personal Property Taxes
$262,571,981
Inflows - Other Revenues
County and County Controlled Districts
$170,384,247
School Districts
498,035,497
Community College District
0
Municipalities
4,718
Special Taxing Districts
69,106
Special Health Care District
171,653,639
Other
2,978,266
Total Inflows from Other Revenues
$843,125,473
Grand Total Inflows
$1,105,697,454
Outflows
County and County Controlled Districts
$320,738,385
School Districts
1,249,624,634
Community College District
51,898,241
Municipalities
63,755,901
Special Taxing Districts
37,705,877
Special Health Care District
213,614,815
Other
4,342,549
Grand Total Outflows
$1,941,680,402
Net Inflows/Outflows
($835,982,948)
Cash and Investments Reconciliation
Beginning balance - cash and investments
$9,820,337,879
Net inflows/(outflows)
(835,982,948)
Change in amounts held for distribution
(799,048,731)
Rounding difference
1
Ending Balance - Cash and Investments
$8,185,306,201
Board Of Supervisors Financial Report

Maricopa County Treasurer’s Office
Notes to the Financial Report
In compliance with ARS §11-501, the Maricopa County Treasurer’s Office is submitting to the Maricopa
County Board of Supervisors the monthly Financial Report for all monies received and disbursed.
The Treasurer’s Office serves the taxpayers and citizens of Maricopa County. The Treasurer’s Office is
responsible for the billing and collection of both real and personal property taxes levied by the county and special
taxing districts (schools, municipalities, etc.). This includes receiving, processing, investing, and safeguarding of
public funds. Additionally, the Treasurer’s Office has a fiduciary responsibility to serve as the bank
for school districts and special taxing districts within Maricopa County.
Accounting Policies:
The Treasurer’s Office Financial Report is prepared on a cash basis of reporting. Under the cash basis,
receipts are recorded when received and disbursements are recorded when paid.
The County Treasurer records the resources it holds on behalf of others (school districts, fire districts, special 
lighting improvement districts, etc.) in custodial funds as required by governmental accounting standards.
For the purpose of presenting information in the Financial Report, the financial transactions for the month have 
been aggregated and condensed into a consolidated format as further described in the Inflow Consolidation and 
Outflow Consolidation sections below.
The Financial Report is for information purposes only and has not been audited.
Reporting Entities:
Maricopa County and County Controlled Districts include Maricopa County and the County’s Flood Control District, 
Library District, and Stadium District.
School Districts include elementary school districts, high school districts, unified school districts, and vocational 
school districts.
Community College District is the Maricopa County Community College District.
Municipalities include cities and towns that have authorized a property tax levy.
Special Taxing Districts include street lighting improvement districts, irrigation water districts, and various other 
taxing districts.
Special Health Care District is the Maricopa County Special Health Care District.
Other includes miscellaneous transactions that are not grouped by the reporting entities above.
Inflow Consolidation:
Real and personal property taxes include the receipt of current and prior years taxes related to real and personal 
property, educational state aid and state equalization, bond redemptions, in lieu payments, etc., as applicable.
Other revenues include fines, fees, penalties, revenue from federal and state resources, bond
issuance proceeds, etc., as applicable.
Outflow Consolidation:
Expenditures include warrants, electronic fund transfers, wire transfers, and other payments, used for payroll,
vendor payments, debt service requirements, etc., as applicable.