This report consists of management's representations concerning the finances of the City of Mesa. This discussion and analysis is designed to 1) assist the reader in focusing on significant financial issues, 2) provide an overview of the City’s financial activities, 3) identify changes in the City’s financial position, 4) identify any material deviations from the financial plan (the approved annual budget), and 5) identify individual fund issues and concerns.

The State of the System Report is a compilation of the physical inventory and status of the Maricopa County Department of Transportation’s infrastructure. It addresses roadway congestion, traffic safety, low volume road paving, bridges, and pavement conditions. Also, included are recommendations for future improvements within each of the infrastructure categories. The SOS report has been produced annually since 1998.