MONTHLY REP OCT 2022.PDF

Maricopa County — Formal (2022-12-07)

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Inflows - Real and Personal Property Taxes
County and County Controlled Districts
230,545,984
School Districts
1,081,860,686
Community College District
187,585,881
Municipalities
216,709,079
Special Taxing Districts
82,914,878
Special Health Care District
39,970,641
Other
4,501,251
Total inflows from Real and Personal Property Taxes
1,844,088,400
Inflows - Other Revenues
County and County Controlled Districts
150,774,442
School Districts
288,980,585
Community College District
14
Municipalities
1,985
Special Taxing Districts
2,351,838
Special Health Care District
1,094
Other
2,641,395
Total inflows from Other Revenues
$444,751,353
Total inflows
$2,288,839,753
Outflows
County and County Controlled Districts
210,480,537
School Districts
711,100,089
Community College District
64,551,359
Municipalities
66,550,261
Special Taxing Districts
21,846,343
Special Health Care District
10,646,694
Other
5,402,195
Total outflows
$1,090,577,478
Net inflows - (outflows)
$1,198,262,275
Cash and Investments Reconciliation
Beginning Balances cash and investments
7,191,483,998
Net inflows - outflows
1,198,262,275
Change in amounts held for distribution
134,433,276
Rounding difference
1
Ending Balances Cash and Investments
$8,524,179,550
Maricopa County Treasurer's Office
Financial Report
Month Ended October, 2022

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.