Source: https://openbooks.az.gov/financial-reports/bonded-indebtedness
Timestamp: 2019-04-20 09:24:30+00:00

Document:
Beginning with the report for fiscal year 2017, the Arizona Department of Administration is responsible for collecting annual Report of Indebtedness and Report of Bond and Security Issuance Forms for all issues of bonds or other securities issued for a term in excess of one year by the state, county, city, town, school district, irrigation district or other political subdivisions within the State of Arizona. Please contact [email protected] for any questions involving the FY 2017 and later reports.
The Debt form is used to compile the statewide Report of Bonded Indebtedness, as required by Arizona Revised Statutes A.R.S. §35-501. The information submitted should reflect all debt – bonds, lease purchases, third-party financing - for terms greater than one year as of June 30, 2018.
A.R.S. §§18-301 and 18-304 states State government and all local governments shall report all incurred debt, including the date of issue, purpose, original amount, current balance, interest paid to date, and principal and interest paid in the latest full fiscal year. This includes amounts retired or paid in full during the fiscal year. The amounts retired or refunded should represent the total through the life of the bond and not just the amounts retired or refunded during the fiscal year. State government consists of any department, commission, board, institution or other agency of the State receiving, expending or disbursing state funds or incurring obligations against the State. Local governments consist of a county, city or town with a population of more than 2,500 persons; any community college district and school district with a student count of more than 600 pupils; and a state university.
A.R.S. §35-505 exempts industrial development corporations formed pursuant to Chapters 5 and 6 of Title 35 from this annual reporting requirement for the Report of Bonded Indebtedness.
"Any county, city, town, school district, irrigation district or other political subdivision of the state that fails to comply fully with the provisions of this article shall not issue any additional bonds or other securities" per A.R.S. §35-501. Furthermore, any person or member of any governing body knowingly omitting or refusing to comply with this request is guilty of a class 2 misdemeanor per A.R.S. §35-502.
If your Entity has No debt, send one email per entity to [email protected] confirming there is No debt to report.
Email body: Entity has no debt - including contact person's name, email and phone information, Entity Name, Entity Type, Student Count ADM/ Population.
A.R.S. §35-501 requires the "New Debt Issuance Form", posted on the openbooks.az.gov website, to be completed and submitted to [email protected] within 60 days of issuance, if your Entity has issued new debt in FY2018. After this form has been completed, the new debt that is reported on the New Debt Issuance Form needs to be included on the Bond Indebtedness Report for FY 2018.
A.R.S. §35-502 requires that the Arizona Department of Administration receive notification immediately on retirement of a bond or upon payment of interest. In order to promote efficient compliance with this provision, we have asked that a Debt Service Schedule is sent upon issue, and notification of any variation from that schedule is sent to us immediately to [email protected].

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