Budgets

Pursuant to A.R.S. § 48-805.02 (A), the Highlands Fire District prepares an annual budget that contains detailed estimated expenditures for each fiscal year and clearly shows salaries payable to employees of the District. A budget summary is posted in three public places and a complete copy of the budget is published on the district’s official website for twenty days before a public hearing held at a meeting called by the board to adopt the budget. Copies of the budget are also available to members of the public on written request to the District.

Following the public hearing, the District board adopts the annual budgets and a complete copy of the budgets are posted in a prominent location on this website within seven business days after final adoption and will be retained on the website for at least sixty months. The adopted budgets are listed below.

Audits

Pursuant to A.R.S. § 48-243, the Highlands Fire District Board selects an outside auditor who is a certified public accountant to perform an annual audit. The District submits a copy of the completed audit to the county treasurer and board of supervisors as required by law.

Pursuant to A.R.S. § 48 -805.02(G), the Board takes formal action to review and receive the audit presented during a public meeting generally held at the October regular meeting.