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Financial Reporting

Financial Reporting is responsible for the issuance of County-wide financial reports that include the Comprehensive Annual Financial Report, Singe Audit, and the Tax Rates. In addition, the Division is responsible for County-wide internal controls and that financial transactions are properly reported. These functions are administered through the various Divisions within Financial Reporting.

Cash Management

The Cash Management function is responsible for the County-wide reconciliation of cash, and ensuring that departments are following internal policies and procedures. In addition, the Division is responsible for financial reporting as it pertains to cash and County-wide investments.

Debt Management

The Debt Management function is responsible for the issuance of long-term debt obligations including bonds and capital leases along with refunding debt obligations when interest savings are favorable. In addition, the Division publishes annually the Debt Management Plan and ensures that the County is in compliance with all debt related activities.

Grants Management

The Grants function is responsible for the County-wide reporting of Federal and State grants.  The Division also compiles the Schedule of Expenditures of Federal Awards (SEFA), which includes the Federal grant activity of Maricopa County and related expenditures.  Maricopa County’s SEFA and Federal programs are audited annually as part of the County’s Single Audit.  In addition, the Division is responsible for grant compliance which ensures that the financial activity is properly reported and that the departments are complying with the requirements of the grantors.  The Grants Division also prepares the County-wide central service cost allocation plans including the departmental indirect cost plans.

Tax Division

The Tax function works with the taxing jurisdictions that include school districts, cities, towns, and special districts to set their property tax rates.

Jail Per Diem Rates

The Financial Reporting Division establishes the jail detention housing and booking rates that are charged to various government jurisdictions.


There are publications that are put out by the Department of Finance yearly and monthly. Along with those publications, there are policies that the department has to follow. Those policies are listed under each division's individual web page.

Annual Publications

Monthly Publications

Policies and Procedures

General Admin Hours
Mon-Fri: 8am-5pm
except holidays 

Maricopa County Department of Finance
301 W. Jefferson, Suite 960
Phoenix, AZ 85003-2906
Ph: 602-506-3561
Fax: 602-506-3439
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