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Financial Reports

Some of our recent financial resources are available below. Additional information is available on the College Budget and Finance webpages.

Monthly Financial Reports

Monthly financial reports as presented to the Governing Board during their regular meetings. This glossary may be useful when reading these reports.  

FY 2024

Annual Budget

Annual budgets by fiscal year (FY) prepared on State of Arizona forms. Additional information including detailed budgets and capital projects are available on the College Budget webpage.

General Fund Budget Detail

Pima Community College report by fiscal year providing details about the general fund budget.

Annual Comprehensive Financial Reports

Annual report of College financial activities.  

Report Highlights from Annual Financial and Single Audit

Highlights and summary of audits performed by the Office of the Auditor General for the State of Arizona.

Single Audit and Report On Internal Control and Compliance

Higher education institutions receiving federal funding must conduct an annual independent audit in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Guidance.  The auditors’ report includes information on compliance in each major federal program; a report on internal control over compliance; and a report on schedule of expenditures of federal awards required by OMB Circular A-133. The Arizona Office of the Auditor General conducts the independent audit for PCC.

Once the audit is completed, the Auditor General sends a report to the appropriate federal agencies.  When this results in a response from an agency, the response will be posted alongside the corresponding audit report.

(Prior to moving under Office of Management and Budget Uniform Guidance, these were two separate reports - the A-133 Single Audit and the Report on Internal Controls and Compliance.)

Expenditure Limitation Reports

Annual report verifying College expenditures were within the Economic Estimates Commission expenditure limitation. 

Audited Full-Time Equivalent Student Enrollment (FTSE) Reports for Arizona Community Colleges

Annual FTSE report calculated in accordance with the criteria defined in the Arizona Revised Statutes.

Arizona General Accounting Office

The Arizona Department of Administration (ADOA) General Accounting Office (GAO) is responsible for establishing Statewide accounting policies and procedures, managing the Arizona Financial Information System (AFIS), administering the Statewide Payroll through the Human Resources Information Solution (HRIS), preparing the Statewide Financial Reports, and providing technical assistance and other management advisory services. 

Arizona's OpenBooks Portal

The State of Arizona's official transparency web site is Arizona's OpenBooks portal, which was created in accordance with Arizona Revised Statutes Section 41-725. It is a searchable, user-friendly public site that serves as a single point of reference for citizens to view information about the financial activities of the State of Arizona. This site also contains information for certain State of Arizona local governments, including: counties, cities, towns, community college districts, school districts, and state universities.

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