On June 3, 1980, Arizona voters approved Arizona Constitution, Article IX, §21, prescribing an expenditure limitation for each community college district. The expenditure limitation’s purpose is to control expenditures of local revenues and limit future increases in spending to adjustments for inflation and student population growth. Community college districts were first subject to the expenditure limitation on July 1, 1981.
Arizona Revised Statutes (A.R.S.) §41-1279.07 requires the Arizona Auditor General to prescribe a uniform expenditure reporting system (UERS) for all political subdivisions subject to the constitutional expenditure limitations that Article IX, §21, prescribed. The UERS consists of the Annual Budget Expenditure Limitation Report (ABELR) forms and instructions and FAQs. The ABELR forms and instructions provide detailed instructions for completing and submitting the required budgeted expenditure limitation reports, and the FAQs below provide expenditure limitation background information, common questions related to each required report page, filing requirements, and guidance on voter-approved expenditure limitations.
We also have several UERS webinars available for viewing on the community college webinars page that address completing community college ABELRs and provide detailed information about the requirements for each ABELR page.
- Expenditure limitation basics and penalties for exceeding the limitation
- Part I—expenditure limitation amounts and adjustments to expenditures subject to the limitation
- Part II—exclusions and carryforwards
- Total budgeted expenditures
- Annual budgeted expenditure limitation report format
- Filing requirements
- Voter-approved expenditure limitations
- Audit and filing requirements