Financial Reporting Division

The department of Finance is responsible for the issuance of County-wide financial reports that include the Comprehensive Annual Financial Report, Singe Audit, and the Tax Rates. The Division is responsible for County-wide internal controls and that financial transactions are properly reported. In addition, Finance is responsible for providing general accounting, systems (technological), accounts payable, and debt service activities to Maricopa County government departments so they can make informed decisions, manage resources, and measure and report results.

Accounts Payable

The Accounts Payable function is responsible to provide timely payment of services to County departments so they can correctly remit payments to vendors. The services included in this activity are:
  • Accounts Payable Warrants and Electronic Fund Transfers
  • Accounts Payable Recorded Financial Transactions
  • Jail Bonds

Capital Assets

The Capital Asset function is responsible for recording and tracking land, buildings, equipment, machinery, vehicles and infrastructure in accordance to Maricopa County Capitalization Policy. The Capital Asset Management also assists in planning, budgeting, loss control, and provides replacement costs of all county-wide controllable assets.

Collections Unit

The Collections Unit is responsible for collecting restitution for the court, government agencies, victims and interested parties so they can hold the responsible parties accountable and the appropriate parties can realize financial restitution. The services included in this activity are:
  • Court Orders

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.

Electronic Document Management Team

The Electronic Document Management Team (EDM) was created in 2006, after legal approval to shred any working documents that the Department of Finance scans and saves electronically. On July 1, 2007 the EDM is the first step in an all electronic work flow environment with payments from other County Departments. Soon the EDM team, along with On Base software will allow the public to view payment history and current bills for their fees with the Collections Unit. The EDM Team also scans documents for all the divisions within the Department of Finance and has made retrieval of documents easier, and less labor intensive.

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.