Difference between revisions of "Arizona state budget"

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{{budget infobox|
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{{budget infobox2|
state = Arizona |
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| state = Arizona  
image = Flag of Arizona.png|
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| image = Flag of Arizona.png|
budgetcal = Annual |
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| budgetcal = Biennial
fiscalyear = 2013 |
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| fiscalyear = 2014
datelaw= May 7, 2012 |
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| credit= AA-
lasteraltered = |
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| percentchangedr =   
revenue =  |
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| expenses = $8.6 billion  
percentchangedr =  |
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| all funds expenses = $29.2 billion
expenses = $8.6 billion|
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| spending change = 2.46
all funds expenses = $27.8 billion|
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| change = up
percentchanged = |
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| governor = Jan Brewer
}}{{tnr}}[[Arizona]] Governor [[Jan Brewer|Jan Brewer]] signed the state's $8.6 billion FY2013 budget into law on May 7, 2012.<ref>[http://www.azcentral.com/news/articles/2012/05/07/20120507arizona-budget-approved-by-legislature-brewer.html The Arizona Republic "Brewer signs budget approved by Legislature" May 7, 2012]</ref>  When accounting for both the general fund and non-general fund monies, the state’s “all funds” budget is $27.8 billion.<ref name=jlbc>[http://www.azleg.gov/jlbc/13AR/FY2013AppropRpt.pdf Joint Legislative Budget Committee FY2013 Appropriations Report]</ref>
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| % federal = 38.04%
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| state debt = $61,082,635,000
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| per cap debt = $9,321
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}}{{tnr|limit=3}}This page contains information about '''budget processes and policy issues''' in [[Arizona]], including:
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* A summary of the budget drafting process
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* Trends in expenditures and revenues
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* Current and past fiscal year budget developments
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* Financial transparency measures
  
Arizona operates on an annual budget cycle. Its fiscal year begins July 1, and it is in FY2013.
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Between fiscal year 2010 and fiscal year 2013, Arizona's total state expenditures increased by approximately $1.3 billion, from $27.9 billion in 2010 to $29.2 billion in 2013. This represents a 4.66 percent increase, below the cumulative rate of inflation during the same period (6.27 percent, calculated using the Consumer Price Indices for January 2010 and January 2013).<ref>[http://www.bls.gov/cpi/cpid1402.pdf ''Bureau of Labor Statistics'' "CPI Detailed Report Data for February 2014," accessed April 9, 2014]</ref><ref>[http://inflationdata.com/Inflation/Inflation_Calculators/Cumulative_Inflation_Calculator.aspx ''InflationData.com'' "Cumulative Inflation Calculator," February 28, 2014]</ref>
  
Arizona has a total state debt of approximately $56,034,326,000, when calculated by adding the total of outstanding official debt, pension and other post-employment benefits (OPEB) liabilities, Unemployment Trust Fund loans, and 2013 budget gap.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-third-annual-state-debt-report-shows-total-state-debt-over-4-trillion State Budget Solutions "State Budget Solutions' third annual State Debt Report shows total state debt over $4 trillion" Aug. 28, 2012]</ref> That figure is down from the prior year's debt total of $59,220,240,000.<Ref>[http://www.statebudgetsolutions.org/publications/detail/report-reveals-aggregate-state-debt-exceeds-4-trillion-2 State Budget Solution “Report reveals aggregate state debt exceeds $4 trillion” Oct. 24, 2011]</ref>
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==Budget process==
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{{Arizona budget process}}
  
Arizona's total state debt per capita is $8,643.93.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-debt-more-than-37000-per-private-worker-13000-per-capita State Budget Solutions "State debt more than $37,000 per private worker, $13,000 per capita" Oct. 2, 2012]</ref>
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==Expenditures==
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===Definitions===
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{{Budget types background}}
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===2013 expenditures===
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[[File:Arizona total expenditures 2013.png|right|thumb|500px|Breakdown of expenditures in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
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The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'' "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.
  
According to a 2012 study by 24/7 Wall Street, Arizona is the 47th worst run state taking into account debt per capita, budget deficits, unemployment, median household income, and the percentage of the percentage of the population below the poverty line. The best run state is North Dakota and the worst run state is California.<ref> [http://finance.yahoo.com/news/the-best-and-worst-run-states-in-america-150415625.html/ Yahoo, The Best- and Worst-Run States in America, Nov. 27, 2012] </ref>
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{| class="wikitable" style="text-align:center; width:55%;"
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! colspan="7" align="center" style="background-color:#008000; color: white;" | Total state expenditures, FY 2013 ($ in millions)<ref name=expenditures2013/>
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|-
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! valign="bottom" style="background-color:#444; color: white;" | State
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! valign="bottom" style="background-color:#444; color: white;" | General fund
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! valign="bottom" style="background-color:#444; color: white;" | Federal funds
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! valign="bottom" style="background-color:#444; color: white;" | Other funds
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! valign="bottom" style="background-color:#444; color: white;" | Bonds
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! valign="bottom" style="background-color:#444; color: white;" | Total
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! valign="bottom" style="background-color:#444; color: white;" | Per capita expenditures
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|-
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|'''Arizona''' || '''$8,567''' || '''$12,332''' || '''$7,624''' || '''$770''' || '''$29,293''' || '''$4,420.50'''
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|-
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|[[Colorado state budget|Colorado]] || $7,942 || $7,334 || $13,203 || $0 || $28,479 || $5,405.66
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|-
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|[[Nevada state budget|Nevada]] || $3,179 || $2,918 || $2,769 || $27 || $8,893 || $3,187.30
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|-
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|[[New Mexico state budget|New Mexico]] || $5,656 || $5,660 || $3,227 || $0 || $14,543 || $6,974.10
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|-
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|[[Utah state budget|Utah]] || $4,990 || $3,405 || $3,739 || $469 || $12,603 || $4,344.56
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|-
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|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'' "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
:: ''See also: [http://www.statebudgetsolutions.org/state/detail/arizona The Arizona State Budget on State Budget Solutions]''
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===Expenditures by function===
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[[File:Arizona expenditures by type 2012.png|right|thumb|500px|Breakdown of expenditures by function in FY 2012.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
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State expenditures in Arizona can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.
  
==FY2013 State Budget==
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{| class="wikitable" style="text-align:center; width:55%;"
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures by function, FY 2012 (as percents)<ref name=expenditures2013/>
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|-
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! valign="bottom" style="background-color:#444; color: white;" | State
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! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
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! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
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! valign="bottom" style="background-color:#444; color: white;" | Public assistance
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! valign="bottom" style="background-color:#444; color: white;" | Medicaid
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! valign="bottom" style="background-color:#444; color: white;" | Corrections
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! valign="bottom" style="background-color:#444; color: white;" | Transportation
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! valign="bottom" style="background-color:#444; color: white;" | Other
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|-
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|'''Arizona''' || '''19.0%''' || '''13.5%''' || '''1.0%''' || '''32.0%''' || '''3.6%''' || '''6.4%''' || '''24.6%'''
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|-
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|[[Colorado state budget|Colorado]] || 25.3% || 9.0% || 0.0% || 20.7% || 2.7% || 5.4% || 36.9%
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|-
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|[[Nevada state budget|Nevada]] || 23.6% || 9.7% || 3.2% || 25.4% || 3.8% || 9.5% || 24.9%
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|-
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|[[New Mexico state budget|New Mexico]] || 19.7% || 19.3% || 0.5% || 24.7% || 2.0% || 5.9% || 27.9%
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|-
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|[[Utah state budget|Utah]] || 24.7% || 11.9% || 0.9% || 17.5% || 2.0% || 9.2% || 33.9%
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|-
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|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
Governor [[Jan Brewer]] signed the state's $8.57 billion FY2013 budget into law on May 7, 2012.<ref name=republic>[http://www.azcentral.com/news/articles/2012/05/07/20120507arizona-budget-approved-by-legislature-brewer.html The Arizona Republic "Brewer signs budget approved by Legislature" May 7, 2012]</ref> The budget as enacted can be found [http://www.azleg.gov/jlbc/13AR/FY2013AppropRpt.pdf here].
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===Expenditure trends===
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From 2008 to 2012, expenditures for elementary and secondary education fell by 8.5 percent. Meanwhile, during the same period Medicaid expenditures rose by more than nine percent. Higher education expenditures rose by 2.6 percent. The table below details changes in expenditures from 2008 to 2012.<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'' "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref><ref name=expenditures2012>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report%20%28Fiscal%202010-2012%29.pdf ''National Association of State Budget Officers'' "State Expenditures Report, 2010-2012," accessed February 24, 2014]</ref><ref name=expenditures2009>[http://www.nasbo.org/sites/default/files/2009-State-Expenditure-Report.pdf ''National Association of State Budget Officers'' "State Expenditure Report, 2009," accessed February 24, 2014]</ref><ref name=expenditures2008>[http://www.nasbo.org/sites/default/files/FY08%20State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'' "State Expenditure Report, 2008," accessed February 24, 2014]</ref> Figures are rendered as percents, indicating the share of the total budget spent per category.
  
The state’s FY 2013 General Fund budget is $8.57 billion, but after accounting for non-General Fund monies, the state’s “all funds” budget is $27.8 billion.<ref name=jlbc>[http://www.azleg.gov/jlbc/13AR/FY2013AppropRpt.pdf Joint Legislative Budget Committee FY2013 Appropriations Report]</ref>
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{| class="wikitable" style="text-align:center; width:65%;"
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures from 2008 to 2012 (as percents)
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|-
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! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
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! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
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! valign="bottom" style="background-color:#444; color: white;" | Public assistance
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! valign="bottom" style="background-color:#444; color: white;" | Medicaid
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! valign="bottom" style="background-color:#444; color: white;" | Corrections
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! valign="bottom" style="background-color:#444; color: white;" | Transportation
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! valign="bottom" style="background-color:#444; color: white;" | Other
 +
|-
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|2012 || 19.0% || 13.5% || 1.0% || 32.0% || 3.6% || 6.4% || 24.6%
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|-
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|2011 || 20.0% || 13.9% || 0.2% || 33.9% || 3.5% || 6.2% || 22.3%
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|-
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|2010 || 22.0% || 12.6% || 0.3% || 27.7% || 3.8% || 5.6% || 28.0%
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|-
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|2009 || 23.9% || 11.7% || 0.4% || 29.4% || 3.8% || 5.9% || 24.8%
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|-
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|2008 || 27.5% || 10.9% || 0.5% || 22.8% || 4.2% || 7.0% || 27.2%
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|-
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|style="background-color:black; color:white"|'''Change in %'''
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| style="background-color:black; color:white" align="center"|'''-8.5%''' || align="center" style="background-color:black; color:white"|'''2.6%'''|| align="center" style="background-color:black; color:white"| '''0.5%''' || align="center" style="background-color:black; color:white"|'''9.2%''' ||align="center" style="background-color:black; color:white"| '''-0.6%''' || align="center" style="background-color:black; color:white"|'''-0.6% ''' || align="center" style="background-color:black; color:white"|'''-2.6% '''
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|-
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|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
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|}
  
Spending increases contained in the budget include:<ref name=republic/><ref name=jlbc/>
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==Revenues==
* $89 million to K-12 education, including $40 million for a program to ensure that students are ready to read by third grade and $15 million in Capital Outlay Revenue Limit;
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===2013 revenues===
* $21million for universities;
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[[File:Arizona GF revenues 2013.png|right|400px|thumb|Breakdown of general fund revenue sources in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
*$39 million for the seriously mentally ill;
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The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'' "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.  
*$20 million for the construction of 500 new state-run maximum-security prison beds and $16 million for 1,000 new private-prison beds.
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*$17 million for automation projects.
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The budget also includes a $200 million deposit into the state's Budget Stabilization Fund (“Rainy Day Fund”), bringing the fund total to $450 million.<ref name=jlbc/><ref>[http://www.thenewsstar.com/article/20120624/BUSINESS/206240302 The News Star "Budget turnarounds: Some states socking cash away" Jun 23, 2012]</ref>
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{| class="wikitable" style="text-align:center; width:55%;"
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, FY 2013 ($ in millions)<ref name=expenditures2013/>
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|-
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! valign="bottom" style="background-color:#444; color: white;" | State
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! valign="bottom" style="background-color:#444; color: white;" | Sales tax
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! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
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! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
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! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
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! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
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! valign="bottom" style="background-color:#444; color: white;" | Total
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! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
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|-
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|'''Arizona''' || '''$3,822''' || '''$3,288''' || '''$688''' || '''$0''' || '''$785''' || '''$8,583''' || '''$1,295.23'''
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|-
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|[[Colorado state budget|Colorado]] || $2,186 || $5,642 || $640 || $13 || $111 || $8,592 || $1,630.87
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|-
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|[[Nevada state budget|Nevada]] || $919 || $0 || $0 || $705 || $1,463 || $3,087 || $1,106.40
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|-
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|[[New Mexico state budget|New Mexico]] || $2,395 || $1,210 || $250 || $69 || $1,731 || $5,655 || $2,711.86
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|-
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|[[Utah state budget|Utah]] || $1,633 || $2,652 || $313 || $0 || $495 || $5,093 || $1,755.68
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|-
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| align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.<ref name=2013census>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=bkmk ''United States Census Bureau'' "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
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|}
  
The Finance Advisory Committee told lawmakers that the projected surplus for FY2013 was $143 million.  The temporary one-cent-per-dollar increase in the sales tax expires on May 31, 2013, with one month left in the fiscal year.<ref>[http://www.azcentral.com/news/articles/2011/10/18/20111018arizona-budget-picture-improves.html#ixzz1bH1iPRIl Oct., 2011]</ref> Economists project that the state will be in the red anywhere from $610 million to $1.2 billion in FY2014.<ref>[http://www.azcentral.com/news/articles/2011/10/18/20111018arizona-budget-picture-improves.html#ixzz1bH1iPRIl Oct., 2011]</ref>
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===Revenue trends===
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The table below details the change in revenue sources in the general fund from 2009 to 2013.<ref name=expenditures2013/><ref name=expenditures2011/> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.  
  
'''Mortgage Settlement Funds'''
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{| class="wikitable" style="text-align:center; width:65%;"
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, Arizona ($ in millions)<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'' "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref>
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|-
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! valign="bottom" style="background-color:#444; color: white;" | Year
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! valign="bottom" style="background-color:#444; color: white;" | Sales tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
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! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
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! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
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! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
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! valign="bottom" style="background-color:#444; color: white;" | Total
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! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
 +
|-
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|2013 || $3,822 || $3,288 || $688 || $0 || $785 || $8,583 || $1,295.23
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|-
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|2012 || $3,655 || $3,092 || $648 || $0 || $833 || $8,228 || $1,255.96
 +
|-
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|2011 || $3,467 || $2,864 || $560 || $0 || $1,490 || $8,381 || $1,295.60
 +
|-
 +
|2010 || $3,382 || $2,416 || $413 || $0 || $2,114 || $8,325 || $1,299.00
 +
|-
 +
|2009 || $3,756 || $2,568 || $592 || $0 || $1,360 || $8,276 || $1,254.74
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|-
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|style="background-color:black; color:white"|'''Change in %'''
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| style="background-color:black; color:white" align="center"|'''1.76%''' || align="center" style="background-color:black; color:white"|'''28.04%'''|| align="center" style="background-color:black; color:white"| '''16.22%''' || align="center" style="background-color:black; color:white"|'''0.00%''' ||align="center" style="background-color:black; color:white"| '''-42.28%''' || align="center" style="background-color:black; color:white"|'''3.71%''' || align="center" style="background-color:black; color:white"|'''3.23%'''
 +
|-
 +
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'' "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
The state enacted a [http://www.azleg.gov/legtext/50leg/2r/laws/0294.pdf law] in May 2012 permitting $50 million of the $97.8 million the state received in the mortgage foreclosure settlement with major banks to be transferred to the state's general fund for FY2013.<ref>[http://www.bloomberg.com/news/2012-07-04/states-steal-federal-foreclosure-funds-at-their-own-peril.html Bloomberg "States Steal Federal Foreclosure Funds at Their Own Peril" July 4, 2012]</ref><ref>[http://www.azleg.gov/legtext/50leg/2r/laws/0294.pdf Arizona Legislature Senate Bill 1523 Signed May 7, 2012]</ref>
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==State budgets by year==
 +
===Fiscal year 2014===
 +
{{Budget bill box
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|State = Arizona
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|Year = 2014
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|Link =
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|Introduced =
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|Days =
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|State House =
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|Vote lower house =
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|State Senate =
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|Vote upper house =
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|Conference =
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|Conference upper house vote =
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|Conference lower house vote =
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|Governor = [[Jan Brewer]]
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|Signed =
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|Vetoed =
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}}
  
The  Arizona Center for Law in the Public Interest filed suit in Maricopa County Superior Court to block the transfer of funds to the general fund budget.<ref>[http://www.businessweek.com/ap/2012-08-23/judge-considers-use-of-mortgage-settlement-money Businessweek "Judge considers use of mortgage settlement money" Aug. 23, 2012]</ref>
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XXOne or two short paragraphs to summarize the current fiscal year budget.XX
  
'''Legislative Proposed Budget'''
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===Fiscal year 2013===
 +
::''See also: [[Arizona state budget (2012-2013)]]
  
On Feb. 20, 2012, Republic leaders released their $8.65 billion proposed budget, 18 hours before committees were to review the budget.  Democrats said that Republicans were being sneaky and expressed frustration about the quick speed at which they were expected to decide on the budget.  Gov. Jan Brewer said that she would not sign the budget should it reach her desk.<ref>[http://www.insidetucsonbusiness.com/news/top_stories/gop-lawmakers-unveil-state-budget-and-the-clash-begins/article_b85afe76-5e63-11e1-920d-001871e3ce6c.html InsideTucsonBusiness.com "GOP lawmakers unveil state budget and the clash begins" Feb. 23, 2012]</ref>
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===Fiscal year 2012===
 +
::''See also: [[Arizona state budget (2011-2012)]]
  
The legislative budget spends $300 million less than the governor's proposed budget and the legislative budget sets aside $200 million in 2013 to retire some debt early.<ref>[http://www.azcentral.com/members/Blog/RobertRobb/155997 AZCentral.com "Legislative budget better than Brewer's" Feb. 24, 2012]</reF>
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===Fiscal year 2011===
 +
::''See also: [[Arizona state budget (2010-2011)]]
  
In April, Republicans said that they were close to reaching a budget agreement with Gov. Brewer but they released no details.  Democrats said that they were not at the table but that the plan would reflect some of their ideas.<ref>[http://tucsoncitizen.com/arizona-news/2012/04/26/arizona-gop-accord-on-budget-is-near/ Tucson Citizen "Arizona GOP: Accord on budget is near" April 26, 2012]</ref>
+
===Fiscal year 2010===
 +
::''See also: [[Arizona state budget (2009-2010)]]
  
'''Governor's Proposed Budget'''
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==Historical spending==
 +
State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).<ref name=expenditures2013/><ref name=expenditures2012/>
 +
{{State budget historical spending
 +
|State=Arizona
 +
|totalbudgets= 3
 +
|2011-2012genfund=8414
 +
|2011-2012otherfund=7064
 +
|2011-2012fedfund=12299
 +
|2011-2012bonds=763
 +
|2011-2012budgettotal=28540
 +
|2010-2011genfund=8306
 +
|2010-2011otherfund=6715
 +
|2010-2011fedfund=14971
 +
|2010-2011bonds=741
 +
|2010-2011budgettotal=30733
 +
|2009-2010genfund=9016
 +
|2009-2010otherfund=7192
 +
|2009-2010fedfund=10626
 +
|2009-2010bonds=1112
 +
|2009-2010budgettotal=27946
 +
}}
  
Gov. [[Jan Brewer]] announced in Dec. 2011 that the state was not facing a deficit in FY2013, the first time the state was not facing a deficit for the coming fiscal year.  Instead, budget director John Arnold anticipates a "temporary surplus" of between $1.3 billion and $1.5 billion for FY2013. As a result, Brewer said that the state would not be asking the largest counties to make a mandatory donation to the state's general fund as it has done for several years.<ref>[http://www.azcentral.com/arizonarepublic/local/articles/2011/12/15/20111215arizona-wont-raid-counties-coffers.html#ixzz1giyzYGdl The Arizona Republic "Arizona won't raid counties' coffers" Dec. 16, 2011]</ref>
+
==State debt==
 +
According to a January 2014 report by the nonprofit organization State Budget Solutions, Arizona had a state debt of over $61 billion. Its state debt per capita was $9,321. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded [[public pensions]].<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-fourth-annual-state-debt-report ''State Budget Solutions'' "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014]</ref><ref>[http://washingtonexaminer.com/exography-unfunded-public-employee-pensions-are-driving-state-debts-skyward/article/2542548 ''Washington Examiner'' "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014]</ref>
 +
{{State debt box
 +
|State = Arizona
 +
|totaldebt= $61,082,635,000
 +
|totaldebtrank=25
 +
|percapdebt=$9,321
 +
|percapdebtrank=45
 +
|expenditures = $15,478,000,000
 +
|expendituresrank =27
 +
}}
  
The governor's proposed budget can be found [http://www.azgovernor.gov/Priorities/BudgetInfo.asp here].  The governor's $8.96 billion budget proposal would give state workers their first pay raise in five years if they opt out of the state's personnel system, and tends to Arizona's ailing technological infrastructure.  It also saves $600 million for emergencies.<ref>[http://www.azcentral.com/news/politics/articles/2012/01/13/20120113brewer-unveils-billion-budget-proposal.html#ixzz1nLdE8T8j AZCentral.com "$8.96 billion budget proposal unveiled by Gov. Brewer" Jan. 13, 2012]</ref>
+
===Public pensions===
 +
::''See also: [[Arizona public pensions]] and [[Arizona public employee salaries]]''
  
==FY2012 State Budget==
+
A 2012 report from the Pew Center on the States noted that Arizona's pension system was funded at 75 percent at the close of fiscal year 2010, below the 80 percent funding level experts recommend. Consequently, Pew designated the state's pension system as cause for "serious concern."<ref name=pewupdate>[http://www.pewstates.org/research/state-fact-sheets/widening-gap-update-arizona-85899399288 ''Pew Center on the States'' "Widening Gap Update: Arizona," June 18, 2012]</ref>
* '''See past [[Archived Arizona state budgets|state budgets]]'''
+
  
The stat ended FY2012 with a $379 million surplus. The budget already assumed a $122 million surplus, tax revenue generated $145 million more than anticipated and spending was $112 million less than anticipated.<Ref>[http://www.kpho.com/story/19092576/az-reports-improved-year-end-budget-figures KPHO.com "AZ reports improved year-end budget figures" July 23, 2012]</ref> Spending was less due in part to lower school enrollment and few adults without children enrolling in Medicaid. In Dec. 2011, legislative budget staffers forecasted that the state would end the fiscal year with more than $400 million in the bank.<ref>[http://azdailysun.com/news/local/state-and-regional/senate-looks-to-cut-pension-payments/article_dff972bf-f2b8-50ed-a257-178c57758752.html#ixzz1hIO1VPlI Arizona Daily Sun "Senate looks to cut pension payments" Dec. 22, 2011]</ref>
+
Taken together, the funded ratio for the state's pension systems decreased from 80.1 percent in fiscal year 2007 to 71.9 percent in fiscal year 2012, an 8.2 percent drop. Likewise, unfunded liabilities increased from approximately $7.8 billion in fiscal year 2007 to more than $14 billion in fiscal year 2012.<ref name=ASRSvaluation>[https://www.azasrs.gov/content/pdf/system/Plan_Valuation.pdf ''Arizona State Retirement System'' "Actuarial Report on the Valuation of the Plan as of June 30, 2012," accessed October 29, 2013]</ref><ref name=ACORPvaluation>[http://www.psprs.com/sys_corp/ActuarialReports/Actuarial_12_CO.pdf ''Arizona Corrections Officer Retirement Plan'' "Arizona Corrections Officer Retirement Plan Consolidated Report, June 30, 2012," accessed October 29, 2013]</ref><ref name=EORPvaluation>[http://www.psprs.com/sys_eorp/ActuarialReports/Actuarial_12_EO.pdf ''Elected Officials' Retirement Plan'' "Elected Officials' Retirement Plan Consolidated Report, June 30, 2012," accessed October 29, 2013]</ref><ref name=PSPRSvaluation>[http://www.psprs.com/sys_psprs/ActuarialReports/Actuarial_12_PS.pdf ''Public Safety Personnel Retirement System'' "Public Safety Personnel Retirement System Consolidated Report, June 30, 2012," accessed October 29, 2013]</ref>
  
The state’s FY 2012 General Fund budget was $8.32 billion. After accounting for non-General Fund monies, the state’s “all funds” budget was $26.9 billion.<ref name=plan>[http://www.azleg.gov/jlbc/12app/FY2012AppropRpt.pdf Arizona Joint Legislative Budget Committee "Appropriations Report FY2012" May 2010]</ref>  The state's $8.3 billion FY2012 general fund budget relied primarily on cuts to eliminate a projected $1.1 billion shortfall.<ref name=signs/>  Gov. Brewer signed it into law on April 6, 2011.<ref>[http://www.eastvalleytribune.com/arizona/politics/article_a9033dc2-61a6-11e0-9abc-001cc4c03286.html The East Valley Tribune "Brewer signs budget slashing education and health care, restoring transplant coverage" April 7, 2011]</ref>  Using those cuts, the budget eliminated a projected $1.1 billion shortfall.<ref name=signs>[http://washingtonexaminer.com/news/2011/04/arizona-gov-signs-budget-health-care-changes The Washington Examiner "Arizona gov signs budget with health care changes" April 8, 2011]</reF>  The budget is 20% smaller than it was four years ago.<ref>[http://www.azcentral.com/arizonarepublic/local/articles/2011/10/01/20111001arizona-state-budget-cutbacks-creative-solutions.html#ixzz1Ziu054qL The Arizona Republic "http://www.azcentral.com/arizonarepublic/local/articles/2011/10/01/20111001arizona-state-budget-cutbacks-creative-solutions.html#ixzz1Ziu054qL" Oct. 1, 2011]</ref>
+
===Credit ratings===
 +
States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.<ref name=credit>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 ''Stateline: The Daily News Service of The Pew Charitable Trusts'' "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012]</ref>
  
The 416 page Appropriations Report for FY2012 prepared by the [[Arizona Joint Legislative Budget Committee|Joint Legislative Budget Committee]] can be found [http://www.azleg.gov/jlbc/12app/FY2012AppropRpt.pdf here].
+
The table below lists the Standard and Poor's credit ranking for Arizona from 2001 to 2012 (grades from surrounding states are provided for additional context).<ref name=credit/>
  
Spending cuts included:<ref name=signs/><Ref name=question>[http://www.azcentral.com/arizonarepublic/local/articles/2011/02/03/20110203arizona-budget-university-funding-cuts.html The Arizona Republic "Arizona budget: Lawmakers question universities about funding" Feb. 3, 2011]</ref>
+
{| class="wikitable" style="text-align:center; width:55%;"
* $198 million from universities, approximately a 40% reduction in state support to the schools from the past thee years
+
! colspan="6" align="center" style="background-color:#008000; color: white;" | S&P credit ratings from 2001 to 2012
*$183.2 million from K-12 schools
+
|-
*nearly $72.9 million from community colleges
+
! valign="bottom" style="background-color:#444; color: white;" |
*$50.4 million from the state's social-service agency 
+
! valign="bottom" style="background-color:#444; color: white;" | '''Arizona'''
 
+
! valign="bottom" style="background-color:#444; color: white;" | Colorado
The Legislature also approved these FY 2012 budget actions:<ref name=plan/>
+
! valign="bottom" style="background-color:#444; color: white;" | Nevada
* $1.1 billion in new reductions, including $524 million from Medicaid waiver plan savings;
+
! valign="bottom" style="background-color:#444; color: white;" | New Mexico
* $172 million in new fund transfers (in addition to $85 million in the Baseline for a total of $256 million);
+
! valign="bottom" style="background-color:#444; color: white;" | Utah
*$53 million in other revenue, including $22 million  for a one-time Tax Amnesty Program;
+
|-
*$66 million cash payments or redirected local revenue  (in addition to $35 million in the Baseline for a total of $101 million);
+
| 2012 || AA- || AA || AA || AA+ || AAA
* $70 million in additional base revenue above the Baseline estimate, including the Legislature's adoption of revenue growth rates of 5.6% in FY 2011 and 5.7% in FY 2012.
+
|-
 +
| 2011 || AA- || AA || AA || AA+ || AAA
 +
|-
 +
| 2010 || AA- || AA || AA+ || AA+ || AAA
 +
|-
 +
| 2009 || AA- || AA || AA+ || AA+ || AAA
 +
|-
 +
| 2008 || AA || AA || AA+ || AA+ || AAA
 +
|-
 +
| 2007 || AA || AA || AA+ || AA+ || AAA
 +
|-
 +
| 2006 || AA || AA- || AA+ || AA+ || AAA
 +
|-
 +
| 2005 || AA || AA- || AA || AA+ || AAA
 +
|-
 +
| 2004 || AA || AA- || AA || AA+ || AAA
 +
|-
 +
| 2003 || AA- || AA- || AA || AA+ || AAA
 +
|-
 +
| 2002 || AA- || AA- || AA || AA+ || AAA
 +
|-
 +
| 2001 || N/A || AA || AA || AA+ || AAA
 +
|-
 +
|}
  
In FY2012, the state deposited $250 million into the state's Budget Stabilization Fund (“Rainy Day Fund”). In FY2010 and FY2011, the fund's balance had been $0.<ref name=jlbc>[http://www.azleg.gov/jlbc/13AR/FY2013AppropRpt.pdf Joint Legislative Budget Committee FY2013 Appropriations Report]</ref>
+
==Federal aid to state budget==
 +
::''See also: [[Federal aid to budgets in the 50 states]]''
 +
The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.<ref name=federalaid>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?pid=COG_2012_FIN009&prodType=table ''United States Census Bureau'' "State Government Finances: 2012," accessed February 24, 2014]</ref>
  
'''Education Spending'''
+
State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, [[Mississippi state budget#Federal aid to state budget|Mississippi]] received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, [[Alaska state budget#Federal aid to state budget|Alaska]] received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.<ref name=federalaid/>
  
For FY2012, Arizona devoted 27.1% of its total spending to education, up from 26.5% in FY2009.<ref>[http://www.statebudgetsolutions.org/publications/detail/throwing-money-at-education-isnt-working State Budget Solutions "Throwing Money At Education Isn't Working" Sept. 12, 2012]</ref>
+
{| class="wikitable" style="text-align:center; width:50%;"
 
+
! colspan="4" align="center" style="background-color:#008000; color: white;" | Federal aid to state budgets in 2012
{|class="wikitable"
+
!Fiscal Year
+
!Total Spending<ref>[http://www.usgovernmentspending.com/spending_chart_1997_2017AKb_13s1li111mcn_F0t USGovernmentSpending.com "Arizona Government Spending Chart - Total Spending" Aug. 4, 2012]</ref>
+
!Education Spending<reF>[http://www.usgovernmentspending.com/spending_chart_1997_2017ALb_13s1li111mcn_20t http://www.usgovernmentspending.com/spending_chart_1997_2017ALb_13s1li111mcn_20t USGovernmentSpending.com "Arizona Government Spending Chart - Education Spending"Aug. 4, 2012]</ref>
+
! Percent Education Spending
+
 
|-
 
|-
|2009|| $53.5 billion ||$14.2 billion || 26.5%
+
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Federal aid as % of general revenue
 +
! valign="bottom" style="background-color:#444; color: white;" | Total federal aid
 +
! valign="bottom" style="background-color:#444; color: white;" | National rank
 
|-
 
|-
|2010|| $55.2 billion||$14.3 billion||25.9%
+
| '''Arizona''' || '''38.04%''' || '''$10,394,549,000''' || '''8'''
 
|-
 
|-
|2011|| $52.9 billion||$14.0 billion||26.4%
+
| [[Colorado state budget|Colorado]] || 28.85% || $6,310,538,000|| 35
 +
|-
 +
| [[Nevada state budget|Nevada]] || 25.48% || $2,798,426,000 || 44
 +
|-
 +
| [[New Mexico state budget|New Mexico]] || 36.61% || $5,171,367,000 || 9
 +
|-
 +
| [[Utah state budget|Utah]] || 31.61% || $4,481,494,000 || 31
 
|-
 
|-
|2012|| $50.9 billion||$13.8 billion||27.1%
 
 
|}
 
|}
 
+
===Medicaid Waiver===
+
===Stimulus===
The budget's heath care bill stated that the Legislature supported restoration of transplant coverage and authorized Brewer to make changes to the Medicaid program to fit services and eligibility standards to available funding. 
+
Arizona received $6.7 billion in federal stimulus funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery'', "Stimulus Spending by State"]</ref>
 
+
<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery.gov'' "Stimulus Spending by State," accessed February 21, 2014]</ref>
The biggest cut reduces state funding for the Medicaid program by $510 million. Freezes proposed by Brewer would reduce Arizona Healthcare Cost Containment System's enrollment by approximately 138,000 people in the next year.  The reductions would come in enrollment categories that are above federally required minimums. The program now serves approximately 1.3 million low-income people, or 20% of Arizonans.<ref name=signs/> The state plans to limit adult Medicaid recipients to 25 days of hospital coverage a year effective at the end of October 2011.<ref>[http://www.usatoday.com/news/washington/story/2011-10-23/states-limit-medicaid-hospital-stays/50886398/1 USAToday.com "More states limiting Medicaid hospital stays" Oct. 23, 2011]</ref>
+
 
+
The cuts would save $207 million in FY2012.<ref name=allows>[http://www.businessweek.com/ap/financialnews/D9P1H9S00.htm Businessweek "Judge allows cuts to Arizona's Medicaid program" Aug. 10, 2011]</ref>
+
 
+
Opponents challenged whether Gov. Brewer had legal authority to limit enrollment in Medicaid.  A state court ruled on Aug. 11, 2011, that she can legally reduce enrollment in Arizona's Medicaid program to help balance the state budget..<ref name=allows/>
+
  
 
==Budget transparency==
 
==Budget transparency==
:''See also: [[Evaluation of Arizona state website]] or [[Constitutional provisions regarding reading of bills]]
+
{| class="wikitable" style="float:right; margin:1em 1em 1em 1em; text-align:center; width:15%;"
 +
! colspan="2" align="center" style="background-color:#008000; color: white;" | Transparency evaluation
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" |
 +
! valign="bottom" style="background-color:#444; color: white;" | Arizona OpenBook
 +
|-
 +
|[[Criteria for evaluating databases|Searchability]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Grants]] || {{No (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Contracts]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Line item expenditures]] || {{Yes (Sunshine Review)}} 
 +
|-
 +
|[[Criteria for evaluating databases|Dept./agency budgets]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Public employee salaries]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|colspan="3"|<small>Last evaluated in 2012.</small>
 +
|}
 +
::''See also: [[Evaluation of Arizona state website]] and [[Constitutional provisions regarding reading of bills]]''
  
Arizona has a website that tracks government spending, [http://openbooks.az.gov/app/transparency/index.html;jsessionid=360D420FA948AFDE0B25504C529F842C Arizona OpenBook].
+
Arizona publishes a website that tracks government spending, [http://openbooks.az.gov/app/transparency/index.html;jsessionid=360D420FA948AFDE0B25504C529F842C Arizona OpenBook].
  
 
Arizona does not have a constitutional provision providing a legislative review period.
 
Arizona does not have a constitutional provision providing a legislative review period.
  
 
===Government tools===
 
===Government tools===
 
+
The table to the right can be helpful in evaluating the level of transparency provided by a state spending and transparency database:
This table can be used to evaluate the level of transparency provided by a state spending and transparency database:
+
 
+
{|style="width:100%" class=wikitable
+
|+ '''Criteria for evaluating spending databases'''
+
!State Database!![[Criteria for evaluating databases|Searchability]]!![[Criteria for evaluating databases|Grants]]!![[Criteria for evaluating databases|Contracts]]!![[Criteria for evaluating databases|Line Item Expenditures]]!![[Criteria for evaluating databases|Dept/Agency Budgets]]!![[Criteria for evaluating databases|Public Employee Salary]]
+
|-
+
|align=center|[[Arizona state budget|[http://openbooks.az.gov/app/transparency/index.html;jsessionid=360D420FA948AFDE0B25504C529F842C Arizona OpenBook]]]|| {{yes}} || {{no (Sunshine Review)}} || {{yes}} || {{yes}} || {{yes}} || {{yes}}
+
|}
+
* The service has an "Advanced Search" function.<ref>[http://openbooks.az.gov/app/transparency/application.html?govLevel=STATE&entityId=3&transType=1&fiscalYear=2012&advanced=1&transdate_start=&transdate_end=&webuploaddate_start=&webuploaddate_end=&daterange_from=&daterange_to=&entity_trans_id=&entity_trans_ref_id=&contract_name=&contract_number=&vpc= AZOpenbooks, Advanced Search]</ref>
+
* All expenditures are viewable as individual line item expenses.
+
* The page links to the Executive Branch website, which contains department and agency budgets.<Ref>[http://openbooks.az.gov/app/transparency/disclaimers.html About Arizona Government]</ref>
+
* Salary totals per department are available through the State Treasurer's AZ Checkbook.<ref>[http://www.azcheckbook.com/comptroller-object AZ Checkbook Expenditures]</ref>
+
  
 
===Arizona checkbook register===
 
===Arizona checkbook register===
In February of 2010 the state began posting its [[online checkbook register|checkbook register]] online, dubbing the website [http://www.azcheckbook.com/ AZCheckbook]. The checkbook shows a snapshot of the daily total deposits and withdrawals from the State's Operating Account.<ref>[http://www.azcheckbook.com/ Arizona Checkbook.com]</ref> State Treasurer Dean Martin launched the website wanting it to be searchable, user-friendly website that discloses all revenues and expenditures for Arizona State government.<ref>[http://www.abc15.com/content/financialsurvival/azstories/story/New-website-shows-how-Arizona-is-spending-your/V4R4nCdcFE649MQiuRGRXQ.cspx ''ABC News'', New website shows how Arizona is spending your tax dollars, February 16, 2009]</ref>
+
In February 2010, the state began posting its [[online checkbook register|checkbook register]] online, dubbing the website [http://www.azcheckbook.com/ AZCheckbook]. The checkbook shows a snapshot of the daily total deposits and withdrawals from the State's Operating Account.<ref>[http://www.azcheckbook.com/ ''AZCheckbook.com'', "Home page," accessed April 15, 2014]</ref><ref>[http://www.abc15.com/content/financialsurvival/azstories/story/New-website-shows-how-Arizona-is-spending-your/V4R4nCdcFE649MQiuRGRXQ.cspx ''ABC News'', "New website shows how Arizona is spending your tax dollars," February 16, 2009]</ref>
  
===Multi-Measure Budget Transparency Profile===
+
===Multi-measure budget transparency profile===
 +
The Institute of Government and Public Affairs at the University of Illinois created a multi-measure transparency profile for Arizona, which measured state transparency as of September 2011 using indicators from a range of organizations.  These indicators measured both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.<ref>[http://igpa.uillinois.edu/ ''Institute of Government and Public Affairs at University of Illinois'' "Home page," accessed February 21, 2014]</ref><ref name=allstates/>
  
The [http://igpa.uillinois.edu/ Institute of Government and Public Affairs] at the [http://www.uillinois.edu/ University of Illinois] has created a [http://igpa.uillinois.edu/system/files/Arizona_Profile_IGPA_093011.pdf multi-measure transparency profile for Arizona], which measures state transparency as of September 2011 using indicators from a range of organizations, including Sunshine Review. These indicators measure both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presents four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.
+
IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Arizona ranked last in the nation, earning two out of eight possible points.<ref name=allstates/>
  
In addition to the individual state profile, IGPA offers a [http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf 50-state comparison] and [http://igpa.uillinois.edu/content/state-transparency-profiles profiles for other states].
+
{| class="wikitable" style="text-align:center; width:55%;"
 
+
! colspan="2" align="center" style="background-color:#008000; color: white;" | Arizona - IGPA score for budget process, contents and disclosure
==Budget background==
+
|-
 
+
! valign="bottom" style="background-color:#444; color: white;" | Budget transparency indicator
The Governor releases a budget proposal shortly after each session of the Legislature convenes (2nd Monday in January). The [http://www.azleg.state.az.us/jlbc.htm Joint Legislative Committee] (JLBC) then releases its estimate of baseline spending. The JLBC:
+
! valign="bottom" style="background-color:#444; color: white;" | Yes or no?
*8 members from each house.
+
|-
*Chairmanship rotates between 2 Appropriations Committee Chairmen.
+
| Performance measures || {{Yes}}
*Committee meets monthly – has 188 statutory responsibilities.
+
|-
*Publishes a monthly update on revenue collections and other fiscal issues.
+
| "Generally Accepted Accounting Principles" budget || {{no (Sunshine Review)}}
*Especially during the interim between sessions, the JLBC provides legislative oversight of state fiscal issues.
+
|-
*The Joint Committee on Capital Review is comparable committee for capital issues.
+
| Multi-year forecasting || {{no (Sunshine Review)}}
 
+
|-
===State Constitution===
+
| Annual cycle || {{no (Sunshine Review)}}
While Arizona is viewed as having a balanced budget provision, the [[Arizona Constitution|Arizona Constitution]] allows shortfalls to carry over to the next fiscal year.
+
|-
 
+
| Binding revenue forecast || {{no (Sunshine Review)}}
[[Article 9, Arizona Constitution|Article 9, sections 4 and 5 read]]:
+
|-
 
+
| Legislative revenue forecast || {{no (Sunshine Review)}}
<blockquote>''“The fiscal year shall commence on the first day of July in each year. An accurate statement of the receipts and expenditures of the public money shall be published annually, in such manner as shall be provided by law. Whenever the expenses of any fiscal year shall exceed the income, the legislature may provide for levying a tax for the ensuing fiscal year sufficient, with other sources of income, to pay the deficiency, as well as the estimated expenses of the ensuing fiscal year.”''<ref>[http://www.azleg.gov/Constitution.asp?Article=9 ''Arizona Constitution'']</ref></blockquote> 
+
|-
 
+
| Non-partisan staff || {{No (Sunshine Review)}}
<blockquote>''“The state may contract debts to supply the casual deficits or failures in revenues, or to meet expenses not otherwise provided for; but the aggregate amount of such debts, direct and contingent, whether contracted by virtue of one or more laws, or at different periods of time, shall never exceed the sum of three hundred and fifty thousand dollars; and the money arising from the creation of such debts shall be applied to the purpose for which it was obtained or to repay the debts so contracted, and to no other purpose. In addition to the above limited power to contract debts the state may borrow money to repel invasion, suppress insurrection, or defend the state in time of war; but the money thus raised shall be applied exclusively to the object for which the loan shall have been authorized or to the repayment of the debt thereby created. No money shall be paid out of the state treasury, except in the manner provided by law.”''<ref>[http://www.azleg.gov/Constitution.asp?Article=9 ''Arizona Constitution'']</ref></blockquote>
+
|-
 +
| Constitution or statutory tax/spend limitations || {{Yes (Sunshine Review)}}
 +
|-
 +
| '''TOTAL''' || '''2'''  
 +
|-
 +
|}
 +
In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.<ref name=allstates>[http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf ''Institute of Government and Public Affairs at University of Illinois'' "Budget Transparency Profiles - All 50 States," September 2011]</ref>
  
 
==Accounting principles==
 
==Accounting principles==
::''See also: [[Arizona government accounting principles]]
+
::''See also: [[Arizona government accounting principles]]''
The [http://www.azauditor.gov/JLAC/JLAC_Overview.htm Joint Legislative Audit Committee], which oversees all audit functions of the Arizona Legislature, provides direction for the [http://www.azauditor.gov/overview.htm Auditor General’s Office]. Subject to approval by a majority vote of both legislative houses, the Committee also appoints the Auditor General for a 5-year renewable term. Debra K. Davenport has been the [http://www.azauditor.gov/DDavenport.htm Auditor General] since 1999. The Auditor General’s Office publishes [http://www.azauditor.gov/publications.htm online] their audits and must:
+
The [http://www.azauditor.gov/JLAC/JLAC_Overview.htm Joint Legislative Audit Committee], which oversees all audit functions of the Arizona Legislature, provides direction for the [http://www.azauditor.gov/overview.htm Auditor General’s Office]. Subject to approval by a majority vote of both legislative houses, the Committee also appoints the Auditor General for a five-year renewable term. The Auditor General’s Office publishes [http://www.azauditor.gov/publications.htm online] their audits and must:
*ascertain whether public entities are making wise use of their resources—public money, personnel, property, equipment, and space;  
+
*Ascertain whether public entities are making wise use of their resources—public money, personnel, property, equipment, and space;  
*determine whether public entities are complying with applicable laws, regulations, and governmental accounting and financial and reporting standards;  
+
*Determine whether public entities are complying with applicable laws, regulations, and governmental accounting and financial and reporting standards;  
*define standards and establish procedures for accounting and budgeting, as the Legislature requires; and  
+
*Define standards and establish procedures for accounting and budgeting, as the Legislature requires; and  
*provide technical assistance to state and local governmental entities.<ref>[http://www.azauditor.gov/overview.htm ''State of Arizona, Office of the Auditor General Web site'', retrieved October 8, 2009]</ref>  
+
*provide technical assistance to state and local governmental entities.<ref name=auditoroverview>[http://www.azauditor.gov/overview.htm ''State of Arizona, Office of the Auditor General'', "Overview," accessed October 8, 2009]</ref>  
  
Arizona Revised Statutes §41-1279 established the Joint Legislative Audit Committee (JLAC).  Among other duties, it is charged to:
+
Arizona Revised Statute §41-1279 establishes the Joint Legislative Audit Committee (JLAC).  Among other duties, it is charged to:
 
*Oversee all audit functions of the legislature and state agencies including sunset, performance, special and financial audits, special research requests and the preparation and introduction of legislation resulting from audit report findings.  
 
*Oversee all audit functions of the legislature and state agencies including sunset, performance, special and financial audits, special research requests and the preparation and introduction of legislation resulting from audit report findings.  
 
*Appoint an auditor general subject to approval by a concurrent resolution of the legislature and direct the auditor general to perform all sunset, performance, special and financial audits and investigations.  
 
*Appoint an auditor general subject to approval by a concurrent resolution of the legislature and direct the auditor general to perform all sunset, performance, special and financial audits and investigations.  
*Require state agencies to comply with findings and directions of the committee regarding sunset, performance, special and financial audits.<ref>[http://www.azauditor.gov/overview.htm ''State of Arizona, Office of the Auditor General Web site'', retrieved October 8, 2009]</ref>
+
*Require state agencies to comply with findings and directions of the committee regarding sunset, performance, special and financial audits.<ref name=auditoroverview/>
 
+
==Credit rating==
+
In 2012, the State of Arizona was given the following ratings:<ref>[http://www.aztreasury.gov/about/creditrating/ "Office of the Arizona State Treasurer," Arizona's General Obligation Credit Rating, accessed August 1, 2013]</ref>
+
{| class="Wikitable"
+
| align="center" style="background:#f0f0f0;"|'''State'''
+
| align="center" style="background:#f0f0f0;"|'''Fitch'''
+
| align="center" style="background:#f0f0f0;"|'''Moody's'''
+
| align="center" style="background:#f0f0f0;"|'''S&P'''
+
|-
+
| Arizona||NR||Aa3||AA-
+
|}
+
 
+
==Stimulus==
+
Arizona received $6.7 billion in federal stimulus funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery'', "Stimulus Spending by State"]</ref>
+
 
+
==Public Employees==
+
::''See also: [[Arizona public employee salaries]] and [[Arizona public pensions]]''
+
According to 2011 Census data, the state of Arizona employed a total of 85,187 people<ref name=census2011>[http://www2.census.gov/govs/apes/11staz.txt U.S. Census, 2011 Public Employment and Payroll Data
+
State Governments, Arizona]</ref> up from a total of 82,890 state employees in 2010.<ref>[http://www2.census.gov/govs/apes/10staz.txt 2010 Public Employment and Payroll Data
+
State Governments, Arizona]</ref>  Of those 85,187 employees in 2011,  57,907 were full-time employees receiving a net pay of $256,773,209 per month and 27,280 were part-time employees paid 29,510,389 per month.  More than 57% of those employees, or 48,851 employees, were in education or higher education.<ref name=census2011/>
+
  
 
==See also==
 
==See also==
 
* [[Arizona government sector lobbying]]
 
* [[Arizona government sector lobbying]]
 
* [[Arizona public pensions]]
 
* [[Arizona public pensions]]
 +
* [[Governor of Arizona]]
 +
* [[Arizona State Senate]]
 +
* [[Arizona House of Representatives]]
  
 
==External links==
 
==External links==
 
* [http://www.statebudgetsolutions.org/state/detail/arizona State Budget Solutions, Arizona]
 
* [http://www.statebudgetsolutions.org/state/detail/arizona State Budget Solutions, Arizona]
* [http://www.azleg.state.az.us/jlbc.htm Arizona state budget], joint legislative budget committee
 
* [http://www.usgovernmentspending.com/Arizona_state_spending.html Arizona state and local spending]
 
 
* [http://www.aztreasury.gov/distributions.html Arizona Office of the State Treasurer, Distributions]
 
* [http://www.aztreasury.gov/distributions.html Arizona Office of the State Treasurer, Distributions]
 
* [https://www.spirit.az.gov/Applications/SPIRIT/SR.nsf Arizona Department of Administration, SPIRIT Automated eProcurement System]
 
* [https://www.spirit.az.gov/Applications/SPIRIT/SR.nsf Arizona Department of Administration, SPIRIT Automated eProcurement System]
 
* [http://www.aztreasury.gov/application/distribsearch.asp Arizona Treasury Revenue Distributions database]
 
* [http://www.aztreasury.gov/application/distribsearch.asp Arizona Treasury Revenue Distributions database]
* [http://www.azgovernor.gov/Budget2011.asp Arizona Executive Budget 2011]
+
* [http://azgovernor.gov/dms/upload/GS_011413_SOS2013.pdf ''State of Arizona'', "Gov. Jan Brewer - State of the State Address 2013," January 14, 2013]
* [http://azgovernor.gov/dms/upload/GS_011413_SOS2013.pdf ''State of Arizona'',"Gov. Jan Brewer - State of the State Address 2013," January 14, 2010]
+
===Additional reading===
 +
*[http://www.nytimes.com/2014/02/03/us/battles-loom-in-many-states-over-what-to-do-with-budget-surpluses.html?hp&_r=0 ''The New York Times'', "Battles loom in many states over what to do with budget surpluses," February 3, 2014]
 +
*[http://uspirg.org/reports/usp/following-money-2014 ''U.S. PIRG'', "Report: Transparent & Accountable Budgets," April 8, 2014]
  
 
==References==
 
==References==

Revision as of 12:47, 15 April 2014

Arizona state budget

Flag of Arizona.png
Budget calendar:  Biennial
Fiscal year:  2014
State Credit Rating:  AA-
Current Governor:  Jan Brewer
Financial figures
GF expenses[1]:  $8.6 billion
All funds expenses:  $29.2 billion
Spending % Change:  Green Arrow Up Darker.svg2.46[2]
% from Federal Funding:  38.04%
State Debt:  $61,082,635,000
Per Capita State Debt:  $9,321
Other state budgets
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Policypedia Budget Policy-logo-no background.png
This page contains information about budget processes and policy issues in Arizona, including:
  • A summary of the budget drafting process
  • Trends in expenditures and revenues
  • Current and past fiscal year budget developments
  • Financial transparency measures

Between fiscal year 2010 and fiscal year 2013, Arizona's total state expenditures increased by approximately $1.3 billion, from $27.9 billion in 2010 to $29.2 billion in 2013. This represents a 4.66 percent increase, below the cumulative rate of inflation during the same period (6.27 percent, calculated using the Consumer Price Indices for January 2010 and January 2013).[3][4]

Budget process

Arizona operates on a biennial budget cycle, with each biennium beginning in July. The sequence of key events in the budget process is as follows:[5][6]

  1. Budget instructions are sent to state agencies on June 1 of the year preceding the start of the new biennium
  2. State agencies submit their budget requests to the governor by September 1.
  3. Agency hearings are held in November and December.
  4. The governor submits his or her proposed budget to the state legislature in January.
  5. From January through April, the legislature debates the budget. A simple majority is required to pass a budget.

In Arizona, the governor has line-item and item veto of appropriations authority.[6]

The governor is required by law to submit a balanced budget to the legislature. In turn, the legislature is legally required to pass a balanced budget.[6]

Expenditures

Definitions

Although each state executes its budget process differently, the National Association of State Budget Officers (NASBO) breaks down state expenditures into four general categories. This allows for comparisons among the 50 states. NASBO's categories are as follows:[7]

  • General fund: "The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state."
  • Other funds: "Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds."
  • Federal funds: "Funds received directly from the federal government."
  • Bonds: "Expenditures from the sale of bonds, generally for capital projects."

2013 expenditures

Breakdown of expenditures in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).[7] Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.

Total state expenditures, FY 2013 ($ in millions)[7]
State General fund Federal funds Other funds Bonds Total Per capita expenditures
Arizona $8,567 $12,332 $7,624 $770 $29,293 $4,420.50
Colorado $7,942 $7,334 $13,203 $0 $28,479 $5,405.66
Nevada $3,179 $2,918 $2,769 $27 $8,893 $3,187.30
New Mexico $5,656 $5,660 $3,227 $0 $14,543 $6,974.10
Utah $4,990 $3,405 $3,739 $469 $12,603 $4,344.56
Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.[8][9]
Source: National Association of State Budget Officers

Expenditures by function

Breakdown of expenditures by function in FY 2012.
Source: National Association of State Budget Officers

State expenditures in Arizona can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures by function, FY 2012 (as percents)[7]
State Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
Arizona 19.0% 13.5% 1.0% 32.0% 3.6% 6.4% 24.6%
Colorado 25.3% 9.0% 0.0% 20.7% 2.7% 5.4% 36.9%
Nevada 23.6% 9.7% 3.2% 25.4% 3.8% 9.5% 24.9%
New Mexico 19.7% 19.3% 0.5% 24.7% 2.0% 5.9% 27.9%
Utah 24.7% 11.9% 0.9% 17.5% 2.0% 9.2% 33.9%
Source: National Association of State Budget Officers

Expenditure trends

From 2008 to 2012, expenditures for elementary and secondary education fell by 8.5 percent. Meanwhile, during the same period Medicaid expenditures rose by more than nine percent. Higher education expenditures rose by 2.6 percent. The table below details changes in expenditures from 2008 to 2012.[7][10][11][12][13] Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures from 2008 to 2012 (as percents)
Year Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
2012 19.0% 13.5% 1.0% 32.0% 3.6% 6.4% 24.6%
2011 20.0% 13.9% 0.2% 33.9% 3.5% 6.2% 22.3%
2010 22.0% 12.6% 0.3% 27.7% 3.8% 5.6% 28.0%
2009 23.9% 11.7% 0.4% 29.4% 3.8% 5.9% 24.8%
2008 27.5% 10.9% 0.5% 22.8% 4.2% 7.0% 27.2%
Change in % -8.5% 2.6% 0.5% 9.2% -0.6% -0.6% -2.6%
Source: National Association of State Budget Officers

Revenues

2013 revenues

Breakdown of general fund revenue sources in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).[7] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, FY 2013 ($ in millions)[7]
State Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
Arizona $3,822 $3,288 $688 $0 $785 $8,583 $1,295.23
Colorado $2,186 $5,642 $640 $13 $111 $8,592 $1,630.87
Nevada $919 $0 $0 $705 $1,463 $3,087 $1,106.40
New Mexico $2,395 $1,210 $250 $69 $1,731 $5,655 $2,711.86
Utah $1,633 $2,652 $313 $0 $495 $5,093 $1,755.68
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.[8]
Source: National Association of State Budget Officers

Revenue trends

The table below details the change in revenue sources in the general fund from 2009 to 2013.[7][10] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, Arizona ($ in millions)[7][10]
Year Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
2013 $3,822 $3,288 $688 $0 $785 $8,583 $1,295.23
2012 $3,655 $3,092 $648 $0 $833 $8,228 $1,255.96
2011 $3,467 $2,864 $560 $0 $1,490 $8,381 $1,295.60
2010 $3,382 $2,416 $413 $0 $2,114 $8,325 $1,299.00
2009 $3,756 $2,568 $592 $0 $1,360 $8,276 $1,254.74
Change in % 1.76% 28.04% 16.22% 0.00% -42.28% 3.71% 3.23%
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.[8][9]
Source: National Association of State Budget Officers

State budgets by year

Fiscal year 2014

Arizona state budget -- 2014
Arizona State Legislature
Legislative History
Governor:Jan Brewer

XXOne or two short paragraphs to summarize the current fiscal year budget.XX

Fiscal year 2013

See also: Arizona state budget (2012-2013)

Fiscal year 2012

See also: Arizona state budget (2011-2012)

Fiscal year 2011

See also: Arizona state budget (2010-2011)

Fiscal year 2010

See also: Arizona state budget (2009-2010)

Historical spending

State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).[7][11]

Historical state budget spending in Arizona ($ in millions)
Fiscal year General Fund Other funds Federal funds Bonds Budget totals
Total % of Budget Total % of Budget Total % of Budget Total % of Budget
2011-2012 $8,414 29.5% $7,064 24.8% $12,299 43.1% $763 2.7% $28,540
2010-2011 $8,306 27% $6,715 21.8% $14,971 48.7% $741 2.4% $30,733
2009-2010 $9,016 32.3% $7,192 25.7% $10,626 38% $1,112 4% $27,946
Averages: $8,578.67 30% $6,990.33 24% $12,632 43% $872 3% $29,073
General Fund: The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state.
Other funds: Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds.
Federal funds: Funds received directly from the federal government.
Bonds: Expenditures from the sale of bonds, generally for capital projects.

State debt

According to a January 2014 report by the nonprofit organization State Budget Solutions, Arizona had a state debt of over $61 billion. Its state debt per capita was $9,321. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded public pensions.[14][15]

Total state debt in Arizona[16]
Type Totals U.S. rank
Total state debt $61,082,635,000 25
Per capita debt $9,321 45
State and other fund expenditures $15,478,000,000 27

Public pensions

See also: Arizona public pensions and Arizona public employee salaries

A 2012 report from the Pew Center on the States noted that Arizona's pension system was funded at 75 percent at the close of fiscal year 2010, below the 80 percent funding level experts recommend. Consequently, Pew designated the state's pension system as cause for "serious concern."[17]

Taken together, the funded ratio for the state's pension systems decreased from 80.1 percent in fiscal year 2007 to 71.9 percent in fiscal year 2012, an 8.2 percent drop. Likewise, unfunded liabilities increased from approximately $7.8 billion in fiscal year 2007 to more than $14 billion in fiscal year 2012.[18][19][20][21]

Credit ratings

States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.[22]

The table below lists the Standard and Poor's credit ranking for Arizona from 2001 to 2012 (grades from surrounding states are provided for additional context).[22]

S&P credit ratings from 2001 to 2012
Arizona Colorado Nevada New Mexico Utah
2012 AA- AA AA AA+ AAA
2011 AA- AA AA AA+ AAA
2010 AA- AA AA+ AA+ AAA
2009 AA- AA AA+ AA+ AAA
2008 AA AA AA+ AA+ AAA
2007 AA AA AA+ AA+ AAA
2006 AA AA- AA+ AA+ AAA
2005 AA AA- AA AA+ AAA
2004 AA AA- AA AA+ AAA
2003 AA- AA- AA AA+ AAA
2002 AA- AA- AA AA+ AAA
2001 N/A AA AA AA+ AAA

Federal aid to state budget

See also: Federal aid to budgets in the 50 states

The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.[23]

State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, Mississippi received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, Alaska received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.[23]

Federal aid to state budgets in 2012
State Federal aid as % of general revenue Total federal aid National rank
Arizona 38.04% $10,394,549,000 8
Colorado 28.85% $6,310,538,000 35
Nevada 25.48% $2,798,426,000 44
New Mexico 36.61% $5,171,367,000 9
Utah 31.61% $4,481,494,000 31

Stimulus

Arizona received $6.7 billion in federal stimulus funding between February 2009 and June 2013.[24] [25]

Budget transparency

Transparency evaluation
Arizona OpenBook
Searchability Y
600px-Yes check.png
Grants N
600px-Red x.png
Contracts Y
600px-Yes check.png
Line item expenditures Y
600px-Yes check.png
Dept./agency budgets Y
600px-Yes check.png
Public employee salaries Y
600px-Yes check.png
Last evaluated in 2012.
See also: Evaluation of Arizona state website and Constitutional provisions regarding reading of bills

Arizona publishes a website that tracks government spending, Arizona OpenBook.

Arizona does not have a constitutional provision providing a legislative review period.

Government tools

The table to the right can be helpful in evaluating the level of transparency provided by a state spending and transparency database:

Arizona checkbook register

In February 2010, the state began posting its checkbook register online, dubbing the website AZCheckbook. The checkbook shows a snapshot of the daily total deposits and withdrawals from the State's Operating Account.[26][27]

Multi-measure budget transparency profile

The Institute of Government and Public Affairs at the University of Illinois created a multi-measure transparency profile for Arizona, which measured state transparency as of September 2011 using indicators from a range of organizations. These indicators measured both website transparency and other recognized facets of governmental transparency. In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.[28][29]

IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Arizona ranked last in the nation, earning two out of eight possible points.[29]

Arizona - IGPA score for budget process, contents and disclosure
Budget transparency indicator Yes or no?
Performance measures
{{{1}}}
"Generally Accepted Accounting Principles" budget N
600px-Red x.png
Multi-year forecasting N
600px-Red x.png
Annual cycle N
600px-Red x.png
Binding revenue forecast N
600px-Red x.png
Legislative revenue forecast N
600px-Red x.png
Non-partisan staff N
600px-Red x.png
Constitution or statutory tax/spend limitations Y
600px-Yes check.png
TOTAL 2

In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.[29]

Accounting principles

See also: Arizona government accounting principles

The Joint Legislative Audit Committee, which oversees all audit functions of the Arizona Legislature, provides direction for the Auditor General’s Office. Subject to approval by a majority vote of both legislative houses, the Committee also appoints the Auditor General for a five-year renewable term. The Auditor General’s Office publishes online their audits and must:

  • Ascertain whether public entities are making wise use of their resources—public money, personnel, property, equipment, and space;
  • Determine whether public entities are complying with applicable laws, regulations, and governmental accounting and financial and reporting standards;
  • Define standards and establish procedures for accounting and budgeting, as the Legislature requires; and
  • provide technical assistance to state and local governmental entities.[30]

Arizona Revised Statute §41-1279 establishes the Joint Legislative Audit Committee (JLAC). Among other duties, it is charged to:

  • Oversee all audit functions of the legislature and state agencies including sunset, performance, special and financial audits, special research requests and the preparation and introduction of legislation resulting from audit report findings.
  • Appoint an auditor general subject to approval by a concurrent resolution of the legislature and direct the auditor general to perform all sunset, performance, special and financial audits and investigations.
  • Require state agencies to comply with findings and directions of the committee regarding sunset, performance, special and financial audits.[30]

See also

External links

Additional reading

References

  1. Refers to General Fund spending. Typically in state budgets the General Fund is spending that is most directly controlled by state legislators.
  2. This figure is derived by calculating the percent difference between the prior two years' spending levels according to the National Association of State Budget Officers.
  3. Bureau of Labor Statistics "CPI Detailed Report Data for February 2014," accessed April 9, 2014
  4. InflationData.com "Cumulative Inflation Calculator," February 28, 2014
  5. National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting," updated April 2011
  6. 6.0 6.1 6.2 National Association of State Budget Officers "Budget Processes in the States, Summer 2008," accessed February 21, 2014
  7. 7.0 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 National Association of State Budget Officers "State Expenditure Report, 2011-2013," accessed February 21, 2014
  8. 8.0 8.1 8.2 United States Census Bureau "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014
  9. 9.0 9.1 United States Census Bureau "Vintage 2009: Annual Population Estimates," accessed February 26, 2014
  10. 10.0 10.1 10.2 National Association of State Budget Officers "State Expenditure Report, 2009-2011," accessed February 24, 2014
  11. 11.0 11.1 National Association of State Budget Officers "State Expenditures Report, 2010-2012," accessed February 24, 2014
  12. National Association of State Budget Officers "State Expenditure Report, 2009," accessed February 24, 2014
  13. National Association of State Budget Officers "State Expenditure Report, 2008," accessed February 24, 2014
  14. State Budget Solutions "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  15. Washington Examiner "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014
  16. State Budget Solutions "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  17. Pew Center on the States "Widening Gap Update: Arizona," June 18, 2012
  18. Arizona State Retirement System "Actuarial Report on the Valuation of the Plan as of June 30, 2012," accessed October 29, 2013
  19. Arizona Corrections Officer Retirement Plan "Arizona Corrections Officer Retirement Plan Consolidated Report, June 30, 2012," accessed October 29, 2013
  20. Elected Officials' Retirement Plan "Elected Officials' Retirement Plan Consolidated Report, June 30, 2012," accessed October 29, 2013
  21. Public Safety Personnel Retirement System "Public Safety Personnel Retirement System Consolidated Report, June 30, 2012," accessed October 29, 2013
  22. 22.0 22.1 Stateline: The Daily News Service of The Pew Charitable Trusts "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012
  23. 23.0 23.1 United States Census Bureau "State Government Finances: 2012," accessed February 24, 2014
  24. Recovery, "Stimulus Spending by State"
  25. Recovery.gov "Stimulus Spending by State," accessed February 21, 2014
  26. AZCheckbook.com, "Home page," accessed April 15, 2014
  27. ABC News, "New website shows how Arizona is spending your tax dollars," February 16, 2009
  28. Institute of Government and Public Affairs at University of Illinois "Home page," accessed February 21, 2014
  29. 29.0 29.1 29.2 Institute of Government and Public Affairs at University of Illinois "Budget Transparency Profiles - All 50 States," September 2011
  30. 30.0 30.1 State of Arizona, Office of the Auditor General, "Overview," accessed October 8, 2009