Content and Financial Data Disclaimers
This web site is maintained by the Arizona Department of Administration, General Accounting Office (ADOA-GAO). This site, and the information it contains, complies with A.R.S. § 41-725.
Although reasonable and appropriate measures to maintain the timeliness and accuracy of the Arizona Financial Transparency Portal (the Portal), the financial data provided has been neither reviewed nor audited and may contain errors, omissions or misstatements. Financial data presented is on a cash basis, which may not fairly, completely or accurately represent an entity's financial position or the results of its operations. Some information, deemed to be confidential, is either not presented or presented in such a way as to maintain legal confidentiality.
State of Arizona Disclaimer information
The information presented by the Portal for the State of Arizona represents revenues and expenditures as recorded in the Arizona Financial Information System (AFIS), the system of record for most State agencies. Arizona State University, Northern Arizona University, and University of Arizona process summary level information on AFIS related to State funding, as well as collections of tuition and fees. Detailed revenue and expenditure transactions are maintained in their separate internal accounting systems. The Arizona Power Authority and Public Safety Personnel Retirement System maintain financial data in separate internal accounting systems with no information posted to AFIS.
This site is intended to provide additional information to augment the State’s financial reporting. The State’s Annual Financial Report (AFR) is prepared on a cash basis in accordance with A.R.S. § 35-131.E. The State’s Comprehensive Annual Financial Report (CAFR) contains Audited Financial Statements prepared in accordance with Generally Accepted Accounting Principles (GAAP).
Fiscal Year 2010 data
Fiscal Year 2010 data shows a significantly larger volume of revenue and expenditures when compared to other fiscal years. Due to significant cash flow issues during this fiscal year, the State had to issue Treasurer Warrant Notes (TWNs), which artificially inflated revenues and expenditures because of their accounting treatment. During Fiscal Year 2010, the State issued $94,648,355,383 in TWNs, which increased both revenues and expenditures by that amount. For reference, A.R.S. § 35-185.01 and § 35-185.02 address the issuance and redemption of TWNs.
Fiscal Year 2015 and Prior Compared to Fiscal Year 2016 and Future
Beginning fiscal year 2016, the State of Arizona implemented a new financial accounting system. Due to this conversion, significant modifications were made to the chart of accounts.
Payments made to Bank of America
Bank of America is the State of Arizona’s servicing bank. Payments made by the State of Arizona to Bank of America may represent movement of funds for electronic payments (i.e. wires, Automated Clearing House (ACH) payments, etc.) distributed to multiple payees by Bank of America on behalf of the State of Arizona. For payment details, please contact the State Agency (organization) generating the payment. Disclaimer for payments made to the Arizona State Treasurer: Payments made by the State of Arizona to Arizona Office of the State Treasurer may represent the movement of funds for electronic payments (i.e. wires, Automated Clearing House (ACH) payments, etc.) distributed to multiple payees by the Arizona State Treasurer on behalf of the State of Arizona. For payment details, please contact the State Agency (organization) generating the payment.
Miscellaneous Disclaimer Information
The State of Arizona government operates on a fiscal year that begins on July 1 and ends on the following June 30. The Portal presents the last ten full fiscal years.
The Portal will be updated periodically. State of Arizona data is scheduled to be updated monthly.
All revenues and expenditures are included. However, depending on their nature, some are aggregated and some are shown in detail. For confidential transactions, names of payees/vendors have been appropriately redacted. Additionally, some information, deemed to be confidential, is either not presented or presented in such a way as to maintain legal confidentiality.
The Portal provides the option for downloads on filtered data using the “Export Current View” option, but is limited to 50,000 lines. Downloads are also available for full fiscal years.
Other Governmental/Municipality data
Please be advised, this disclaimer only pertains to the State of Arizona data. The accuracy and validity of information for any other municipality listed under Cities and Towns, Counties, Higher Education, K-12 Education or any other governmental entity on the site is the responsibility of that entity.
Links to various other web sites are provided on the Portal, solely for convenience. No entity affiliated with, employed by or constituting part of the State or Arizona warrants, endorses, assures the accuracy of, or accepts liability for the content of the web sites to which links are provided.
View the Statewide Policies