The budget process is a collaborative effort between all County offices and departments. The Office of Management and Budget, Human Resources, and the Maricopa County Elected Officials, the Judicial Branch, and Appointed County departments all participated fully. Negotiation sessions were held with all parties to discuss their base budget and budget issues. Detailed reviews of the budgets occurred prior to the negotiation sessions, and allowed a fruitful discussion to transpire. Many departments were able to fund their compensation or other budget concerns within their base budget, thereby offsetting the need for new funding.

The Arizona Tax Expenditure Report is a study prepared for the Governor and the Legislature by the Arizona Department of Revenue's Office of Economic Research and Analysis. The purpose of this report is to provide a better understanding of the costs associated with the existing set of tax exemptions, exclusions, deductions, and credits. There are sections on every tax imposed in Arizona. In each section, provisions dealing with that specific tax type are analyzed.

Arizona Revised Statute § 43-1089.01 provides a non-refundable individual tax credit for fees and cash contributions paid to public schools in Arizona for the support of extracurricular activities or character education programs. This credit is available only to individuals. The credit is equal to the amount of fees paid or amount contributed up to $200 for single or heads of household taxpayers and up to $400 for married taxpayers that file a joint return.

The mission statement of the Department of Revenue is to serve the people of Arizona by administering tax laws with integrity, fairness and efficiency. It is our vision that we set the standard for tax services. Tax laws that fall under the department’s purview are primarily in the areas of income, transaction privilege (sales), use, luxury, withholding, property, estate, fiduciary, bingo, and severance.

The Countywide Strategic plan is a comprehensive planning document that organizes County government’s long-term vision into 10 strategic priority areas and 29 strategic goals. The Strategic Priorities outlined in this document were established to help maintain a focus on the most critical issues facing us as a local government over the next five years. They provide focus for policy and funding decisions and, where appropriate, provide guidance in the reallocation of existing resources. The accomplishments listed in the annual reports are reflective of the actions departments are taking to contribute to the overall success of achieving the goals in the plan.