FREQUENTLY ASKED QUESTIONS

The State of Arizona uses a centralized, automated accounting system, the Arizona Financial Information System (AFIS). AFIS is the State’s principal accounting system and is used by most State organizations as their primary accounting system. Arizona State University, Northern Arizona University, and University of Arizona process summary level information in 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. Confidential and sensitive information (such as personally identifiable information) has been redacted before posting to the Portal.

The Report of Outstanding Indebtedness Reporting Guidelines can be found here

Salary transactions are processed in the State's Payroll/Human Resources system, Human Resource Information Solution (HRIS). The detailed transactions processed in HRIS are aggregated by agency, cost account and expense category before being interfaced to and recorded in the Arizona Financial Information System (AFIS).

AFIS Arizona Financial Information System
ARRA American Recovery and Reinvestment Act of 2009
ARRF Anti-Racketeering Revolving Fund
CAWCD Central Arizona Water Conservation District
CCDF Child Care and Development Fund
CERF Collection Enforcement Revolving Fund
CFRF Consumer Fraud Revolving Fund
CJEF Criminal Justice Enhancement Fund
COP Certificate of Participation
GAN Grant Anticipation Note
HITF Health Insurance Trust Fund
HURF Highway-User Revenue Fund
JCEF Judicial Collection Enhancement Fund
LCF Land Conservation Fund
LGIP Local Government Investment Pool
LTAF Local Transportation Assistance Fund
PLTO Privatized Lease to Own
RARF Regional Area Road Fund
TANF Temporary Assistance for Needy Families
TWN Treasurer Warrant Note
VLT Vehicle License Tax
WBF Water Banking Fund
WQARF Water Quality Assurance Revolving Fund

The Portal is updated monthly with the financial information from the previous month.

In the top right corner of the table, you will see "Export". By clicking on that link you will have the option to export the current data filtered. Please note, downloads are limited to 50,000 rows.

The State of Arizona organization processing the information is responsible for its accuracy. The Arizona Department of Administration, General Accounting Office is responsible for compiling and listing the information. Individual entities are responsible for their own data.

To make an inquiry or to provide feedback, please contact the Arizona Department of Administration, General Accounting Office at [email protected].

If a transaction was processed without a Vendor/Payee/Customer name in the AFIS, it will be displayed as “N/A.” For confidential or sensitive transactions, names of Vendors/Payees/Customers will be displayed as “Name Redacted.”

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 limitations.

A basis of accounting is the method used for recognizing an entity's revenues and expenses. Cash basis accounting recognizes revenues when received and expenditures when paid. Accrual basis accounting recognizes revenues when earned and expenses when incurred. Modified Accrual basis accounting recognizes revenue when it is measurable and available and expenditures when incurred.