Frequently Asked Questions / Help
What is Maricopa County OpenBooks?
Maricopa County OpenBooks is a searchable, user-friendly site that provides a central location for citizens to access information about Maricopa County. Maricopa County OpenBooks was created in harmony with the Open Government Initiative
and Arizona Revised Statute (A.R.S.) Section 41-725
. It is a strategic priority of Maricopa County to simplify access to financial and budgetary data as well as information on a variety of significant initiatives. While this information has been historically available at www.maricopa.gov
, the goal of Maricopa County was to provide a central location to find information about how the County operates and bring additional accountability for the use of both tax and non-tax revenues.
What is financial transparency?
Transparency in terms of government spending refers to government opening its books to the public so that taxpayers can see exactly where their money is going. Transparency helps to ensure that taxpayer dollars are spent efficiently by ensuring all decisions are made in the open and on the record. Transparency means that citizens can review and question policymakers' decisions, examine documents, root out inefficiencies and hold officials accountable for the way tax dollars are spent.
What information can I find on Maricopa County OpenBooks?
OpenBooks provides citizens with a centralized source of information about Maricopa County. Currently information provided includes the following:
- demographic and organizational structure of the County, including contact and election information
- taxes and fees imposed on the citizenry
- summary financial and budgetary data
- electronic versions of County contracts in a searchable database
- links to useful resources about the County, State and National government
- a searchable database of detailed revenues and expenditures
How often is Maricopa County OpenBooks updated?
The site is updated as new information is available. Statute requires that it be updated at least every three months.
Who is responsible for the accuracy of the information displayed on this site?
The County Department processing the information is responsible for its accuracy. The Department of Finance Transparency Team is responsible for compiling and listing the information.
Who do I contact if I have questions or want more information about the information displayed on Maricopa County OpenBooks?
What is fund accounting?
Fund accounting is used by non-profit organizations and governments to emphasize
accountability rather than profitability. A fund is a self-balancing set of accounts, segregated
for specific purposes in accordance with laws and regulations or special restrictions and
What is basis of accounting?
Basis of accounting is the method used for recognizing revenues and expenses. Cash basis
accounting recognizes revenues and expenditures when paid. Accrual basis accounting
recognizes revenues when earned and expenses when incurred. Modified Accrual basis
accounting recognizes revenue when it is measureable and available and expenditures
What types of contracts does Maricopa County use?
The County normally utilizes two types of contracts, either a firm-fixed price contract or a term contract.
- Firm-Fixed Price Contract: This type of contract is used when the County procures required services or commodities on a one-time basis. A firm price is requested for fixed quantities, for a fixed price, with single or multiple delivery sites.
- Term Contract: This type of contract is used when the County procures commodities and services as needed, at fixed unit prices or fixed discount schedules, through multi-year contracts for estimated quantities of materials or
services commonly used in volume by specific agencies or on a county-wide basis. Certain contracts may include a price escalation clause.
What is the source of data found on the website?
Data collected for this website was obtained from several sources. Most data is accessed from its original source through a link to the website. Financial and budgetary data is obtained from the County’s general ledger system, budget system, and published budget and financial reports as appropriate.