Fiscal Strength Maintenance


The mission of Maricopa County is to provide regional leadership and fiscally responsible, necessary public services so that residents can enjoy living in a healthy and safe environment.


Citizens serving citizens by working collaboratively, innovatively, efficiently and effectively. We will be responsive to our customers while being fiscally prudent.

What Fiscal Strength Means to the Citizens of Maricopa County

  • Responsible spending of tax dollars and other resources
  • Accountable structure with focus on results to customers
  • Alignment of resources to fulfill the County's mission and vision

How Maricopa County Maintains Its Fiscal Strength

  • Maricopa County uses Managing For Results to provide the strategic direction and the framework for efficient and effective service delivery to its citizens.
  • On a day-to-day basis, Board-established policies along with best practices that support the County's strategic direction are the guiding principles for management.

Managing for Results

  • Maricopa County is guided by its Managing For Results (MFR) initiative.
  • Managing for Results is the management framework that integrates planning, budgeting, reporting, evaluating and decision making for Maricopa County.
  • Managing for Results sets the mission, vision and priorities for the County and its operations.
  • Decisions are made based on performance and the achievement of results for the County's customers.

How the County's Strategic Priorities Support Fiscal Strength

  • One of the County's 5 Strategic Priorities which serve as guiding principles for decision-making is:
Maricopa County will continue to efficiently manage County resources and engage in effective fiscal planning with integrity and transparency to promote financial stability and economic prosperity for Maricopa County residents.
  • Fiscal stability assists the County in meeting the needs of its citizens.
  • Maricopa County's Board adopts policies which align with and support fiscal responsibility.
  • Maricopa County's budget is based on "Structural Balance" over the economic cycle.
  • Maricopa County maintains a AAA Bond Rating.

Structural Balance

Definition: Recurring revenues meet or exceed recurring expenditures over the economic cycle.
  • Maricopa County reduces operations and cut expenses when revenue declines.
  • Maricopa County does not use one-time resources, such as fund balance, as a funding source for on-going operations.

AAA Bond Rating & Why it's Important

  • AAA is a premium quality rating based on an assessment of these 5 factors:
    • Economic conditions - stability of trends
    • Debt history - debt and debt position
    • Governmental/administration - leadership
    • Financial performance - financial status
    • Debt management - debt policies
  • When bonds are used, Maricopa County's cost of borrowing will be favorable, as we maintain a AAA Bond Rating.
  • Bonding is an option exercised to balance the County's needs against the constitutional expenditure limitation.