SEPTEMBER 2023 REP.PDF

Maricopa County — Formal (2023-11-01)

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John M. Allen, Treasurer
301 West Jefferson St., Suite 100
Phoenix, Arizona 85003

l
MA R) COPA COUNTY Pnpax: (602) 806-1102

TREASURER’S OFFICE http://treasurer.maricopa.gov

DATE: October 09, 2023

TO: Clint Hickman, Chairman
Jack Sellers, Vice Chairman, District 1
Thomas Galvin, Supervisor, District 2
Bill Gates Supervisor, District 3
Steve Gallardo, Supervisor, District 5

SUBJECT: Treasurer's monthly report for September 2023

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,

Jrau dS baw oP

Ingrid J. Garvey
Chief Deputy

STATE OF ARIZONA ) ss.
COUNTY OF MARICOPA _ )

This instrument was acknowledged before me on this 9th day of October 2023, by Ingrid J. Garvey
Chief Deputy 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 behalf of-the-State of Arizona for the purpose and consideration therein expressed.

Dex:\ 25, WP

My Commission Expires

JASMIN CHAIDEZ
Notary Public - State of Arizona
MARICOPA COUNTY
Commission # 646142
Expires April 25, 2027

v
MAR)COPA
COUNTY

TREASURER’S OFFICE Month Ended September 2023

Financial Report

Inflows - Real and Personal Property Taxes

County and County Controlled Districts $76,023,818
School Districts 416,749,340
Community College District 60,952,045
Municipalities 65,443,164
Special Taxing Districts 28,570,555
Special Health Care District 14,587,149
Other 3,231,844

Total Inflows from Real and Personal Property Taxes ~~ $665,557,915

Inflows - Other Revenues

County and County Controlled Districts $146,058,594

School Districts 249,142,445

Community College District 0

Municipalities 1,917

Special Taxing Districts 6,024,972

Special Health Care District 55,610,471

Other 3,006,903

Total Inflows from Other Revenues ~~ $459,845,302_

Total Inflows $1,125,403,217
Outflows

County and County Controlled Districts $212,818,028

School Districts 856,025,663

Community College District 2,251,204

Municipalities 2,432,939

Special Taxing Districts 9,770,237

Special Health Care District 85,212,057

Other 6,662,759

Total Outflows " $4,175,172,887

Net Inflows/(Outflows) ($49,769,670)

Cash and Investments Reconciliation

Beginning balance - cash and investments $6,817,677,017
Net inflows/(outflows) (49,769,670)
Change in amounts held for distribution 68,762,454
Rounding difference 0

Ending Balance - Cash and Investments $6,836,669,801

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.