Open Book$

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In order to provide a more inclusive and transparent budget and financial process, the City of Tempe is pleased to present our Open Book$ Financial Transparency portal. Please use the links below to view current year and historical budget data and financial reports, including the Annual Comprehensive Financial Report.

In addition, the city partnered with OpenGov to provide a financial transparency and business intelligence tool that dynamically presents the city's revenues and expenses, from historical trends to line item level details. Community members can utilize OpenGov to gain a better understanding of the city's budget and actuals financial data.

Annual Comprehensive Financial Report

The Annual Comprehensive Financial Report is a thorough and detailed presentation of the City's financial condition. It reports on the City's activities and balances for the fiscal year in accordance with accounting requirements as prescribed by the Governmental Accounting Standards Board.

Development Impact Fees

Under ARS 9-463.05, a city may assess development fees to offset costs associated with providing necessary public services to a development. In 2016, the City adopted the required land use assumptions, Infrastructure Improvement Plan (IIP) and development fees for police, fire, street and park and recreational facilities. In 2020, the City adopted the same for street, water and wastewater facilities. These studies can be accessed here:

The city is required to submit an annual report accounting for the collection and use of fees for each service area. Biennially, the city is required to provide for an "audit" to review the progress of the IIP and collection and expenditures of the development fees. These reports are available here:

Annual Development Fee Reports
2024 Development Impact Fee Report PDF
2023 Development Impact Fee Report PDF
2022 Development Impact Fee Report PDF
2021 Development Impact Fee Report PDF
2020 Development Impact Fee Report PDF
2019 Development Impact Fee Report PDF
2018 Development Impact Fee Report PDF
2017 Development Impact Fee Report PDF
2016 Development Impact Fee Report PDF
2015 Development Impact Fee Report PDF

Biennial "Audit" Reports
2020-2022 PDF
2018-2020 PDF
2016-2018 PDF
2014-2016 PDF
2016 - Governmental Fees PDF

Expenditure Limitation Report

The Annual Expenditure Limitation Report (AELR) is presented as prescribed by the Uniform Expenditure Reporting System (UERS), as required by the Arizona Revised Statutes (ARS) 41-1279.07. The AELR excludes expenditures, expenses , or deductions of certain revenues specified in the Arizona Constitution, Article IX, § 20 from the total expenditures, expenses or deductions reporting in the fund financial statements.

Pension Funding Policy

Arizona Revised Statute 38-863.01 requires each governing body of an employer/member of the Arizona Public Safety Personnel Retirement System (PSPRS) to formally adopt a pension funding policy annually.

Single Audit Report

The single audit report is an annual audit report by fiscal year of the financial statements, business activities, major funds and aggregate remaining fund information of the City of Tempe.

Other Related Reports & Links

City of Tempe, AZ

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