MONTHLY REP DEC 2022.PDF

Maricopa County — Formal (2023-01-25)

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John M. Allen, Treasurer

Maricopa County 301 West Jefferson St., Rm. 100
Phoenix, Arizona 85003

Phone: (602) 506-8511

Treasurer bee oot

http://treasurer.maricopa.gov

DATE: January 9, 2023

TO: Bill Gates, Chairman
Clint Hickman, Vice Chairman, District 4
Thomas Galvin, Supervisor, District 2
Jack Sellers Supervisor, District 1
Steve Gallardo, Supervisor, District 5

SUBJECT: Treasurer's monthly report for December 2022

In compliance with A.R.S. § 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, as well as the ending balance.

Submitted under oath,

Say oi ooueg-

Ingrid J. Garvey,
Chief Deputy Treasurer

STATE OF ARIZONA ) ss.
COUNTY OF MARICOPA _ )

This instrument was acknowledged before me this 9th day of January 2023, by Ingrid J. Garvey,
Chief Deputy Treasurer of Maricopa County, State of Arizona, known to me to be the person
whose name is subscribed to the foregoing instrument and who acknowledged to me that they
executed the same-for and on beha e State of Arizona for the purpose and consideration
therein expressed.

|
= JASMIN CHAIDEZ
Notary Public Notary Public - State of Arizona
MARICOPA COUNTY
Commission # 584937
~\ ye Expires April 28, 2023

My Commission Expires

Maricopa County Treasurer's Office

Financial Report

Month Ended December, 2022

Inflows - Real and Personal Property Taxes

County and County Controlled Districts 38,347,573
School Districts 340,562,763
Community College District 31,544,783
Municipalities 34,547,969
Special Taxing Districts 12,994,022
Special Health Care District 6,406,618
Other 1,086,238

Total inflows from Real and Personal Property Taxes 465,489,966

Inflows - Other Revenues

County and County Controlled Districts 201,308,301
School Districts 347,401,262
Community College District 570,114
Municipalities 572,083
Special Taxing Districts 776,619
Special Health Care District 1,817,231
Other 2,395,979
Total inflows from Other Revenues ~~ $554,841,589
Total inflows $1,020,331,555
Outflows
County and County Controlled Districts 209,414,610
School Districts 730,604,762
Community College District 73,213,938
Municipalities 83,903,834
Special Taxing Districts 25,867,895
Special Health Care District 37,662,774
Other 3,761,798
Total outflows ~~ $4,164,429,611
Net inflows - (outflows) ($144,098,056)

Cash and Investments Reconciliation

Beginning Balances cash and investments 8,273,139,027
Net inflows - outflows (144,098,056)
Change in amounts held for distribution 13,267,144
Rounding difference 0

Ending Balances Cash and Investments $8,142,308,115

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 Treasurers 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.