Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2024 (July 1, 2023 to June 30, 2024), audited actuals (ACFR, governmental funds)
Total revenue $53.3B · total spending $54.0B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Sales taxes | $11,944,220,000.00 |
| Income taxes | $6,147,443,000.00 |
| Tobacco taxes | $253,522,000.00 |
| Property taxes | $44,180,000.00 |
| Motor vehicle and fuel taxes | $2,643,658,000.00 |
| Other taxes | $1,036,980,000.00 |
| Intergovernmental (mostly federal grants, including Medicaid) | $26,693,937,000.00 |
| Licenses, fees and permits | $616,738,000.00 |
| Hospital and nursing facility assessments | $660,050,000.00 |
| Earnings on investments | $1,792,424,000.00 |
| Interest revenues, leases | $14,717,000.00 |
| Amortization revenues, leases | $24,645,000.00 |
| Sales and charges for services | $218,110,000.00 |
| Fines, forfeitures and penalties | $180,627,000.00 |
| Gaming | $197,989,000.00 |
| Tobacco settlement | $88,273,000.00 |
| Proceeds from sale of trust land | $265,697,000.00 |
| Sweeps from component units | $215,700,000.00 |
| Other | $258,589,000.00 |
| General government | $2,270,787,000.00 |
| Health and welfare | $27,353,571,000.00 |
| Inspection and regulation | $330,889,000.00 |
| Education | $12,096,357,000.00 |
| Protection and safety | $2,204,071,000.00 |
| Transportation | $1,612,425,000.00 |
| Natural resources | $329,303,000.00 |
| Intergovernmental revenue sharing (to cities, towns and counties) | $6,243,911,000.00 |
| Debt service: principal | $636,551,000.00 |
| Debt service: interest and other fiscal charges | $72,084,000.00 |
| Capital outlay | $883,183,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted General Fund budget (Laws 2026, Chapter 126) (enacted budget)
Total revenue $17.6B · total spending $18.3B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Sales and use tax | $8,821,395,100.00 |
| Individual income tax | $5,941,508,300.00 |
| Corporate income tax | $1,922,984,700.00 |
| Property tax | $41,229,700.00 |
| Tobacco (luxury) tax | $16,419,700.00 |
| Liquor (luxury) tax | $52,521,100.00 |
| Insurance premium tax | $988,130,000.00 |
| Other taxes | $29,013,500.00 |
| Lottery | $168,752,500.00 |
| Gaming revenue | $64,946,800.00 |
| Licenses, fees and permits | $57,555,100.00 |
| Interest | $175,000,000.00 |
| Sales and services | $32,830,200.00 |
| Other miscellaneous | $381,860,400.00 |
| Transfers and reimbursements | $49,212,000.00 |
| Medicaid hospital revenue | $93,169,800.00 |
| Urban Revenue Sharing (share of income tax paid to cities and towns; subtracted) | −$1,302,029,600.00 |
| Fund transfers (one-time) | $9,700,000.00 |
| Vacant property sales revenue (one-time) | $10,000,000.00 |
| Administration, Arizona Department of | $30,380,600.00 |
| Administration - Automation Projects Fund | $15,134,100.00 |
| Administration - School Facilities Division | $319,112,900.00 |
| Administrative Hearings, Office of | $991,700.00 |
| Agriculture, Arizona Department of | $16,537,800.00 |
| AHCCCS | $2,920,591,900.00 |
| Arts, Arizona Commission on the | $2,000,000.00 |
| Attorney General - Department of Law | $35,514,600.00 |
| Charter Schools, State Board for | $2,806,100.00 |
| Child Safety, Department of | $522,010,700.00 |
| Commerce Authority, Arizona | $12,800,000.00 |
| Community Colleges, Arizona | $108,737,500.00 |
| Corrections, State Department of | $1,678,981,100.00 |
| Criminal Justice Commission, Arizona | $6,852,300.00 |
| Deaf and the Blind, Schools for the | $25,863,200.00 |
| Economic Opportunity, Office of | $521,800.00 |
| Economic Security, Department of | $2,148,224,800.00 |
| Education, State Board of | $3,473,500.00 |
| Education, Department of | $8,450,608,200.00 |
| Emergency and Military Affairs, Department of | $16,509,400.00 |
| Environmental Quality, Department of | $17,000,000.00 |
| Equalization, State Board of | $729,200.00 |
| Executive Clemency, Board of | $1,626,300.00 |
| Forestry and Fire Management, Arizona Department of | $57,937,100.00 |
| Gaming, Department of | $8,104,500.00 |
| Governor, Office of the | $9,492,100.00 |
| Governor's Office of Strategic Planning and Budgeting | $2,860,700.00 |
| Health Services, Department of | $125,659,600.00 |
| Historical Society, Arizona | $3,077,400.00 |
| Historical Society, Prescott | $1,046,500.00 |
| Homeland Security, AZ Department of | $10,015,900.00 |
| Industrial Commission of Arizona | $91,900.00 |
| Insurance and Financial Institutions, Department of | $1,580,300.00 |
| Judiciary: Supreme Court | $31,353,400.00 |
| Judiciary: Court of Appeals | $25,537,900.00 |
| Judiciary: Superior Court | $129,196,100.00 |
| Juvenile Corrections, Department of | $33,594,300.00 |
| Land Department, State | $12,089,000.00 |
| Legislature: Auditor General | $27,403,300.00 |
| Legislature: House of Representatives | $21,851,900.00 |
| Legislature: Joint Legislative Budget Committee | $3,043,200.00 |
| Legislature: Legislative Council | $9,411,600.00 |
| Legislature: Ombudsman-Citizens Aide Office | $1,621,300.00 |
| Legislature: Senate | $18,086,200.00 |
| Mine Inspector, State | $2,451,400.00 |
| Natural Resource Conservation Board, State | $389,400.00 |
| Navigable Stream Adjudication Commission | $145,700.00 |
| Public Safety, Department of | $309,788,700.00 |
| Public Safety Personnel Retirement System | $5,000,000.00 |
| Real Estate Department, State | $3,221,400.00 |
| Revenue, Department of | $60,708,600.00 |
| Secretary of State | $18,818,600.00 |
| Tax Appeals, State Board of | $319,000.00 |
| Tourism, Office of | $8,020,200.00 |
| Treasurer, State | $4,706,000.00 |
| Tribal Relations, Governor's Office on | $67,200.00 |
| Universities: Board of Regents | $54,835,600.00 |
| Universities: Arizona State University | $434,594,900.00 |
| Universities: Northern Arizona University | $122,610,500.00 |
| Universities: University of Arizona - Main Campus | $306,268,900.00 |
| Universities: University of Arizona - Health Sciences Center | $74,900,700.00 |
| Veterans' Services, Department of | $14,389,000.00 |
| Water Resources, Department of | $25,729,200.00 |
| Unallocated FY 2026 health insurance adjustments | −$393,400.00 |
| Unallocated FY 2027 health insurance adjustments | $758,400.00 |
| Unallocated FY 2027 AZ360 adjustments | $29,600.00 |
| Unallocated FY 2027 fleet operating ongoing adjustments | $117,900.00 |
| Unallocated FY 2027 fleet operating one-time adjustments | $113,400.00 |
| Unallocated FY 2027 retirement adjustments | −$9,500.00 |
| Capital outlay projects | $19,631,900.00 |
| Capital outlay - Phoenix Convention Center debt service | $26,997,100.00 |
| Capital outlay - Rio Nuevo District distribution | $19,000,000.00 |
| Prior year appropriation adjustments | −$17,382,100.00 |
| Administrative adjustments (prior-year appropriations spent in FY 2027, estimated) | $137,310,000.00 |
| Revertments (appropriations expected to go unspent, estimated; subtracted) | −$217,865,200.00 |
County governments, fiscal year FY2025 (July 1, 2024 to June 30, 2025)
| Apache | — | — | — | 64,445 | — |
| Cochise | $146,106,222.00 | $130,728,628.00 | — | 126,332 | $1,034.80 |
| Coconino | $275,885,629.00 | $275,197,535.00 | $34,981,172.00 | 144,368 | $1,906.22 |
| Gila | $86,597,696.00 | $91,875,120.00 | — | 53,801 | $1,707.68 |
| Graham | $50,830,406.00 | $43,407,879.00 | $7,302,715.00 | 40,157 | $1,080.95 |
| Greenlee | $25,876,722.00 | $26,484,212.00 | $5,144,078.00 | 9,312 | $2,844.09 |
| La Paz | $37,835,336.00 | $39,206,885.00 | — | 16,711 | $2,346.17 |
| Maricopa | $3,374,634,631.00 | $3,213,244,484.00 | — | 4,689,558 | $685.19 |
| Mohave | $226,350,993.00 | $208,624,109.00 | — | 228,102 | $914.61 |
| Navajo | $125,251,934.00 | $118,430,951.00 | $14,742,854.00 | 109,946 | $1,077.17 |
| Pima | $1,217,717,000.00 | $1,264,401,000.00 | $573,681,000.00 | 1,074,685 | $1,176.53 |
| Pinal | $521,818,000.00 | $505,607,000.00 | — | 539,380 | $937.39 |
| Santa Cruz | — | — | — | 50,020 | — |
| Yavapai | $327,722,746.00 | $309,510,659.00 | $74,386,955.00 | 252,552 | $1,225.53 |
| Yuma | $280,041,492.00 | $291,569,465.00 | — | 224,449 | $1,299.05 |
Each county's own audited financial report for fiscal year 2025 (July 1, 2024 to June 30, 2025), as published by the Arizona Auditor General, which receives every county's audited statements under state law. 13 of the 15 counties had filed one; Apache and Santa Cruz had not (see the gaps below), so their figures are empty, not zero. Arizona has no single state table of county finances; the Auditor General posts each report separately. Revenue and spending are the Total Revenues and Total Expenditures of the county's governmental funds (the general fund, special revenue funds such as roads, flood control, library and jail districts, debt service and capital projects funds) on the modified accrual basis, from the Statement of Revenues, Expenditures, and Changes in Fund Balances. They leave out other financing sources and uses (borrowing, lease financing, transfers between the county's own funds), enterprise funds (for example landfills or county hospitals, where a county has them) and money the county holds for others (such as property taxes it collects for school districts and cities). They are actual results, not the adopted budget. Spending includes capital outlay and debt payments, so it can be larger than revenue in a year the county spends savings or borrowed money. Arizona school districts are separate governments and are not included. Property tax is the county's property tax revenue in its governmental funds, shown only where the statement prints it as its own line; seven counties print one 'Taxes' line that combines property, sales and other taxes; for them the property tax column is empty, and the combined line is kept in the data, never relabeled as property tax. Pima and Pinal print thousands of dollars, converted here. Population is the Census Bureau's July 1, 2025 estimate, the day after the fiscal year ended. The data also keeps Census Bureau 2022 figures for each county, separately and for reference only: a different year and a different classification, never mixed with these figures (several Census values are mostly estimates or incomplete for Arizona counties). Spending per resident is our division of the county’s reported spending by its population.
Sources: Cochise County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Coconino County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Gila County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Graham County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Greenlee County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; La Paz County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Maricopa County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Mohave County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Navajo County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Pima County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Pinal County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Yavapai County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Yuma County, annual financial report for the year ended June 30, 2025 (audited), as published by the Arizona Auditor General; Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds; Arizona Auditor General, letter to Apache County of July 2, 2026 on past-due financial statements; Arizona Auditor General, letter to Santa Cruz County of July 2, 2026 on past-due financial statements; Arizona Auditor General, Financial and Federal Compliance Audits (list of county annual financial reports); U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit files (reference figures kept separately for each county in the data, not shown in the table; amounts in thousands of dollars); U.S. Census Bureau, County Population Totals, Vintage 2025 (co-est2025-alldata.csv).
What elected county officials are paid (2026, as set by state law)
| Apache | County attorney | — | — | $143,678.00 |
| Apache | County assessor | — | — | $83,800.00 |
| Apache | County recorder | — | — | $83,800.00 |
| Apache | County sheriff | — | — | $120,824.00 |
| Apache | County school superintendent | — | — | $83,800.00 |
| Apache | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Apache | County treasurer | — | — | $83,800.00 |
| Apache | Clerk of the superior court | — | — | $83,800.00 |
| Cochise | County attorney | — | — | $143,678.00 |
| Cochise | County assessor | — | — | $83,800.00 |
| Cochise | County recorder | — | — | $83,800.00 |
| Cochise | County sheriff | — | — | $120,824.00 |
| Cochise | County school superintendent | — | — | $83,800.00 |
| Cochise | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Cochise | County treasurer | — | — | $83,800.00 |
| Cochise | Clerk of the superior court | — | — | $83,800.00 |
| Coconino | County attorney | — | — | $143,678.00 |
| Coconino | County assessor | — | — | $83,800.00 |
| Coconino | County recorder | — | — | $83,800.00 |
| Coconino | County sheriff | — | — | $120,824.00 |
| Coconino | County school superintendent | — | — | $83,800.00 |
| Coconino | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Coconino | County treasurer | — | — | $83,800.00 |
| Coconino | Clerk of the superior court | — | — | $83,800.00 |
| Gila | County attorney | — | — | $143,678.00 |
| Gila | County assessor | — | — | $83,800.00 |
| Gila | County recorder | — | — | $83,800.00 |
| Gila | County sheriff | — | — | $120,824.00 |
| Gila | County school superintendent | — | — | $83,800.00 |
| Gila | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Gila | County treasurer | — | — | $83,800.00 |
| Gila | Clerk of the superior court | — | — | $83,800.00 |
| Graham | County attorney | — | — | $143,678.00 |
| Graham | County assessor | — | — | $83,800.00 |
| Graham | County recorder | — | — | $83,800.00 |
| Graham | County sheriff | — | — | $120,824.00 |
| Graham | County school superintendent | — | — | $83,800.00 |
| Graham | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Graham | County treasurer | — | — | $83,800.00 |
| Graham | Clerk of the superior court | — | — | $83,800.00 |
| Greenlee | County attorney | — | — | $143,678.00 |
| Greenlee | County assessor | — | — | $83,800.00 |
| Greenlee | County recorder | — | — | $83,800.00 |
| Greenlee | County sheriff | — | — | $120,824.00 |
| Greenlee | County school superintendent | — | — | $83,800.00 |
| Greenlee | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Greenlee | County treasurer | — | — | $83,800.00 |
| Greenlee | Clerk of the superior court | — | — | $83,800.00 |
| La Paz | County attorney | — | — | $143,678.00 |
| La Paz | County assessor | — | — | $83,800.00 |
| La Paz | County recorder | — | — | $83,800.00 |
| La Paz | County sheriff | — | — | $120,824.00 |
| La Paz | County school superintendent | — | — | $83,800.00 |
| La Paz | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| La Paz | County treasurer | — | — | $83,800.00 |
| La Paz | Clerk of the superior court | — | — | $83,800.00 |
| Maricopa | County attorney | — | — | $143,678.00 |
| Maricopa | County assessor | — | — | $96,600.00 |
| Maricopa | County recorder | — | — | $96,600.00 |
| Maricopa | County sheriff | — | — | $120,824.00 |
| Maricopa | County school superintendent | — | — | $96,600.00 |
| Maricopa | County supervisor (each member of the board of supervisors) | — | — | $96,600.00 |
| Maricopa | County treasurer | — | — | $96,600.00 |
| Maricopa | Clerk of the superior court | — | — | $96,600.00 |
| Mohave | County attorney | — | — | $143,678.00 |
| Mohave | County assessor | — | — | $83,800.00 |
| Mohave | County recorder | — | — | $83,800.00 |
| Mohave | County sheriff | — | — | $120,824.00 |
| Mohave | County school superintendent | — | — | $83,800.00 |
| Mohave | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Mohave | County treasurer | — | — | $83,800.00 |
| Mohave | Clerk of the superior court | — | — | $83,800.00 |
| Navajo | County attorney | — | — | $143,678.00 |
| Navajo | County assessor | — | — | $83,800.00 |
| Navajo | County recorder | — | — | $83,800.00 |
| Navajo | County sheriff | — | — | $120,824.00 |
| Navajo | County school superintendent | — | — | $83,800.00 |
| Navajo | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Navajo | County treasurer | — | — | $83,800.00 |
| Navajo | Clerk of the superior court | — | — | $83,800.00 |
| Pima | County attorney | — | — | $143,678.00 |
| Pima | County assessor | — | — | $96,600.00 |
| Pima | County recorder | — | — | $96,600.00 |
| Pima | County sheriff | — | — | $120,824.00 |
| Pima | County school superintendent | — | — | $96,600.00 |
| Pima | County supervisor (each member of the board of supervisors) | — | — | $96,600.00 |
| Pima | County treasurer | — | — | $96,600.00 |
| Pima | Clerk of the superior court | — | — | $96,600.00 |
| Pinal | County attorney | — | — | $143,678.00 |
| Pinal | County assessor | — | — | $83,800.00 |
| Pinal | County recorder | — | — | $83,800.00 |
| Pinal | County sheriff | — | — | $120,824.00 |
| Pinal | County school superintendent | — | — | $83,800.00 |
| Pinal | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Pinal | County treasurer | — | — | $83,800.00 |
| Pinal | Clerk of the superior court | — | — | $83,800.00 |
| Santa Cruz | County attorney | — | — | $143,678.00 |
| Santa Cruz | County assessor | — | — | $83,800.00 |
| Santa Cruz | County recorder | — | — | $83,800.00 |
| Santa Cruz | County sheriff | — | — | $120,824.00 |
| Santa Cruz | County school superintendent | — | — | $83,800.00 |
| Santa Cruz | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Santa Cruz | County treasurer | — | — | $83,800.00 |
| Santa Cruz | Clerk of the superior court | — | — | $83,800.00 |
| Yavapai | County attorney | — | — | $143,678.00 |
| Yavapai | County assessor | — | — | $83,800.00 |
| Yavapai | County recorder | — | — | $83,800.00 |
| Yavapai | County sheriff | — | — | $120,824.00 |
| Yavapai | County school superintendent | — | — | $83,800.00 |
| Yavapai | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Yavapai | County treasurer | — | — | $83,800.00 |
| Yavapai | Clerk of the superior court | — | — | $83,800.00 |
| Yuma | County attorney | — | — | $143,678.00 |
| Yuma | County assessor | — | — | $83,800.00 |
| Yuma | County recorder | — | — | $83,800.00 |
| Yuma | County sheriff | — | — | $120,824.00 |
| Yuma | County school superintendent | — | — | $83,800.00 |
| Yuma | County supervisor (each member of the board of supervisors) | — | — | $83,800.00 |
| Yuma | County treasurer | — | — | $83,800.00 |
| Yuma | Clerk of the superior court | — | — | $83,800.00 |
Arizona sets the salaries of elected county officers in state law, not county by county: every county falls in one of two classes by population, and each officer in a class is paid the same annual salary. A.R.S. 11-419 sets the salaries of the county attorney, assessor, recorder, sheriff, school superintendent, supervisors and treasurer (amounts in effect since Jan. 1, 2025); A.R.S. 12-281 sets the clerk of the superior court's (since Jan. 1, 2023, reviewed by the state Commission on Salaries for Elective State Officers). 'Population' means the latest U.S. decennial census (A.R.S. 1-215), so the class follows the 2020 census: only Maricopa and Pima counties have 500,000 or more people; Pinal, the next largest, had about 426,000 in 2020 (its 2025 estimate passed 500,000, but the class follows the census). Figures are the salary the statute sets for the office, not wages actually paid: they leave out benefits and any mid-year change, and they do not name the officeholder. Supervisors' figure is each member's salary. A.R.S. 11-419 also prints the salaries in effect through Dec. 31, 2024, which are kept in the data as the earlier salary. Justices of the peace and constables, also elected county officers, are paid under other statutes and are not included.
Sources: Arizona Revised Statutes 11-419, County salaries (Arizona Legislature copy); Arizona Revised Statutes 12-281, Clerk of the superior court: oath; bond; salary; Arizona Revised Statutes 1-215, Definitions ('population' means the latest decennial census); U.S. Census Bureau, County Population Totals, Vintage 2025 (April 1, 2020 estimates base, used to place each county in its class).
What is not here yet
- The State of Arizona ACFR for fiscal year 2025 (year ended June 30, 2025) had not been published by the Auditor General or found elsewhere as of Oct. 20, 2026; FY2024 is the latest audited year. The General Accounting Office site (gao.az.gov), which posts the ACFRs, answered this workspace with a browser challenge and could not be opened; the ACFR copy used is the one the Auditor General published.
- The JLBC FY 2027 Appropriations Report is a scanned document; its figures were transcribed from page images and checked against every printed subtotal and total, not read from a text layer. The 42.3 MB PDF is kept outside the repository (sha256 in raw/PULLS.md).
- FY 2027 General Fund spending is shown by budget unit, as the Legislature appropriates it, not by function; it cannot be lined up with the ACFR's functional categories.
- Apache County: no audited financial report for FY 2023, FY 2024 or FY 2025 had been filed with the Auditor General as of its July 2, 2026 letter, and none was posted by Oct. 20, 2026. No figures shown.
- Santa Cruz County: no audited financial report for FY 2024 or FY 2025 was posted by the Auditor General as of Oct. 20, 2026. No figures shown.
- Property tax alone is not shown for Cochise, Gila, La Paz, Maricopa, Mohave, Pinal and Yuma, whose governmental funds statements print a single combined 'Taxes' line; the split is in each report's notes or statistical section and was not transcribed; not yet checked.
- Each county's audit opinion (unmodified or modified) was not recorded here; not yet checked.
- Census Bureau figures (2022 Census of Governments) were checked as an alternative and kept only as a reference block: for six Arizona counties most 2022 dollars are Census estimates, and some reported totals look incomplete next to the counties' audited statements. The Census 2024 Annual Survey sample covers 14 of 15 counties (not Greenlee) and was not used.
- These are salaries fixed by statute, not payroll records: what each officeholder was actually paid (and who holds each office) was not pulled. No statewide payroll source for county officers was found; not yet checked.
- Classes were assigned with the Census Bureau's April 1, 2020 estimates base, which is built on the 2020 census count but is not the count itself; no county is within 50,000 of the 500,000 line, so the class cannot differ. The Census API that serves the official 2020 count requires a key and was not used.
- Justices of the peace and constables (elected county officers paid under other statutes) are not included; not yet checked.
Gaps in the public money records as of the date checked.