APRIL 2026 BOS FINANCE REPORT.PDF

April 2026
April 2025
Inflows - Real and Personal Property Taxes
County and County Controlled Districts
$67,709,101
$83,904,613
School Districts
309,431,913
369,706,449
Community College District
54,152,144
69,434,120
Municipalities
71,189,802
88,066,748
Special Taxing Districts
17,505,760
20,696,544
Special Health Care District
14,611,035
15,823,804
Other
1,234,196
1,171,457
Total Inflows from Real and Personal Property Taxes
$535,833,951
$648,803,735
Inflows - Other Revenues
County and County Controlled Districts
$182,933,355
$172,255,504
School Districts
391,855,254
620,118,513
Community College District
0
8,900
Municipalities
2,575
11,471
Special Taxing Districts
4,094,990
1,017,123
Special Health Care District
63,988,092
164,940,378
Other
4,065,369
3,946,312
Total Inflows from Other Revenues
$646,939,635
$962,298,201
Grand Total Inflows
$1,182,773,586
$1,611,101,936
Outflows
County and County Controlled Districts
$260,573,893
$250,918,860
School Districts
737,457,589
720,499,191
Community College District
29,416,058
27,021,051
Municipalities
33,990,246
31,172,633
Special Taxing Districts
20,896,064
17,528,558
Special Health Care District
126,354,755
112,075,784
Other
3,414,226
4,048,796
Grand Total Outflows
$1,212,102,831
$1,163,264,873
Net Inflows/Outflows
($29,329,245)
$447,837,063
Cash and Investments Reconciliation
Beginning balance - cash and investments
$8,834,636,441
$8,450,917,641
Net inflows/(outflows)
(29,329,245)
447,837,063
Change in amounts held for distribution
107,733,425
$919,484,385
Rounding difference
(1)
3
Ending Balance - Cash and Investments
$8,913,040,620
$9,818,239,092
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, bond redemptions 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.