Lake Pleasant Regional Park Cave Creek Recreation Area Adobe Dam Recreation Area McDowell Mountain Regional Park White Tank Mountain Regional Park Usery Mountain Recreation Area Estrella Mountain Regional Park San Tan Mountain Regional Park Comprehensive Annual Financial Report Maricopa County Phoenix, Arizona For The Fiscal Year July 1, 1999 to June 30, 2000 Prepared By Department of Finance Tom Manos, Chief Financial Officer This page intentionally left blank. INTRODUCTORY SECTION Table Of Contents Listing Of Maricopa County Officials Organizational Charts Letter Of Transmittal Certificate Of Achievement For Excellence In Financial Reporting Back of Introductory Section - Insert Comprehensive Annual Financial Report Table of Contents For the Fiscal Year Ended June 30, 2000 Page Introductory Section Table of Contents Maricopa County Officials Organizational Charts Letter of Transmittal Certificate of Achievement for Excellence in Financial Reporting i v vi viii xxv Financial Section Independent Auditors’ Report 1 Maricopa County Citizen’s Audit Advisory Committee Letter 3 General Purpose Financial Statements: Combined Balance Sheet - All Fund Types And Account Groups Combined Statement Of Revenues, Expenditures And Changes In Fund Balances - All Governmental Fund Types And Expendable Trust Fund Combined Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual - General, Special Revenue, Debt Service And Capital Projects Funds Combined Statement Of Revenues, Expenses And Changes In Fund Equity - All Proprietary Fund Types Combined Statement Of Cash Flows - All Proprietary Fund Types Combining Statement Of Changes In Net Assets – Investment Trust Funds Notes to the Financial Statements: Note 1 Summary Of Significant Accounting Policies Note 2 Reporting Changes Note 3 Beginning Fund Equities Restated Note 4 Individual Fund Deficits Note 5 Deposits And Investments Note 6 County Treasurer’s Investment Pool Note 7 Accounts Receivable Note 8 Property Taxes Receivable Note 9 Due From Other Governmental Units Note 10 Changes In General Fixed Assets Note 11 Proprietary Fund Property, Plant And Equipment Note 12 Employee Compensation Payable Note 13 Long-Term Obligations Note 14 Obligations Under Leases Note 15 Municipal Landfill Closure And Postclosure Care Costs Note 16 Risk Management Note 17 Contingent Liabilities Note 18 Contributed Capital Note 19 Medical Center Operating Revenue Note 20 Residual Equity Transfers Note 21 Interfund Receivables, Payables, And Transfers Note 22 Budgetary Basis of Accounting Note 23 Disproportionate Share Settlement Note 24 Segment Information On Enterprise Funds i 8 10 12 14 15 16 19 25 26 26 26 28 29 29 29 30 30 31 31 37 39 40 41 41 42 42 42 44 44 45 Table of Contents (Continued) For the Fiscal Year Ended June 30, 2000 Page Notes to the Note 25 Note 26 Note 27 Note 28 General Purpose Financial Statements: (Continued) Excess of Expenditures Over Budget In Individual Funds Construction and Other Significant Commitments Employee Retirement Plans Other Post-Employment Benefits 45 46 46 50 Combining, Individual Fund And Account Group Statements And Schedules General Fund: Schedule Of Expenditures – Budget And Actual Special Revenue Funds: Description Of All Special Revenue Funds Combining Balance Sheet Combining Statement Of Revenues, Expenditures And Changes In Fund Balances Statement Of Revenues, Expenditures And Changes In Fund Balances Budget And Actual: Transportation Flood Control Adult Probation Grants Human Services Grants Public Health Air Pollution Juvenile Court Grants CDBG Housing Trust Library Stadium District Bank One Ballpark Operations Animal Control Adult Probation Services Child Support Automation Child Support Enhancement Children’s Issues Education Clerk of Court Grants Conciliation Court Special Correctional Health Grants County Attorney Grants County Attorney Special Court Automation Document Retrieval Domestic Relations Education Economic Development Emergency Management Expedited Child Support Housing Department Jail Operations Justice Court Enhancement Justice Court Grants Justice Court Judicial Enhancement Juvenile Probation Juvenile Restitution ii 53 57 62 74 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 Table of Contents (Continued) For the Fiscal Year Ended June 30, 2000 Page Special Revenue Funds (Continued): Law Library Old Courthouse Palo Verde Parks & Recreation Grants Parks Enhancement Parks Souvenir Parks Lake Pleasant Planning Grants Planning and Development Probate Programs Public Defender Grants Public Defender Training Public Health Pharmacy Recorder’s Surcharge Research and Reporting RICO Sheriff Aviation Sheriff Donations Sheriff Grants Sheriff Inmate Health Services Sheriff Special Funding Superior Court Grants Superior Court Judicial Enhancement Superior Court Special Victim Location Waste Tire Program Debt Service Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures And Changes In Fund Balances Statement Of Revenues, Expenditures And Changes In Fund Balances Budget and Actual: General Obligation Fund Stadium District Capital Projects Funds: Combining Balance Sheet Combining Statement Of Revenues, Expenditures And Changes In Fund Balances Statement Of Revenues, Expenditures And Changes In Fund Balances Budget And Actual: Major League Stadium Bank One Ballpark Project Reserve Jail Construction Fund Intergovernmental Funds Schedule Of Capital Projects - Budget And Actual Enterprise Funds: Combining Balance Sheet Combining Statement Of Revenues, Expenses And Changes In Fund Equity Combining Statement Of Cash Flows Schedule Of Operating Expenses By Department - Medical Center iii 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 149 150 151 152 156 158 160 161 162 163 164 172 174 176 178 Table of Contents (Continued) For the Fiscal Year Ended June 30, 2000 Page Internal Service Funds: Combining Balance Sheet Combining Statement Of Revenues, Expenses And Changes In Fund Equity Combining Statement Of Cash Flows 182 184 186 Trust And Agency Funds: Combining Balance Sheet – All Trust And Agency Funds Combining Schedule Of Changes In Assets And Liabilities – All Agency Funds Combining Statement Of Net Assets – Investment Trust Funds 192 194 195 General Fixed Assets Account Group: Schedule Of General Fixed Assets By Function And Activity Schedule Of Changes In General Fixed Assets By Function And Activity 199 201 General Long-Term Debt Account Group: Comparative Balance Sheets 205 Statistical Section General Revenue By Source - Last Ten Fiscal Years Schedule Of Expenditures/Expenses By Function - Last Ten Fiscal Years Tax Revenues By Source - Last Ten Fiscal Years Property Tax Levies And Collections - Last Ten Fiscal Years Property Tax Levies - All Jurisdictions - Last Ten Fiscal Years Assessed Value And Current Market Value Of All Taxable Property - Last Ten Fiscal Years Property Value, Construction And Bank Deposits - Last Ten Fiscal Years Property Tax Rates And Tax Levies - Direct And Overlapping Governments - All County Governments – Last Ten Fiscal Years Property Tax Rates And Tax Levies - Direct And Overlapping Governments – County Controlled – Last Ten Fiscal Years Comparative Ratio Of Bonded Debt To Assessed Values And Bonded Debt Per Capita - Last Ten Fiscal Years Computation Of Direct And Overlapping General Obligation Bonded Debt Schedule Of Legal Debt Limit Ratio Of Annual General Obligation Debt Service Requirements For General Bonded Debt To Total General Expenditures - Last Ten Fiscal Years Revenue Bond Coverage – Maricopa County Stadium District Special Assessment Billings And Collections - Last Ten Fiscal Years Principal Taxpayers Schedule Of Insurance In Force Salaries And Blanket Bond Of Elected County Officials Cactus League Attendance Miscellaneous Statistical Data 209 210 211 212 213 214 215 Narrative Information Regarding Cover 234 iv 216 217 218 219 220 221 222 223 224 225 227 228 229 Maricopa County Officials BOARD OF SUPERVISORS Andrew Kunasek, Chairman, District 3 Don Stapley, District 2 Fulton Brock, District 1 Janice K. Brewer, District 4 Mary Rose Garrido Wilcox, District 5 ♦♦♦ COUNTY ADMINISTRATIVE OFFICER David R. Smith ♦♦♦ CHIEF FINANCIAL OFFICER Tom Manos v Organizational Charts Elected/Court Elected/Court Officials Officials Maricopa County Citizens Superintendent Superintendentof of Schools Schools Constables Constables(23) (23) County CountyAttorney Attorney Board Board Boardof ofSupervisors/ Supervisors/ Board of ofDirectors Directorsfor forFlood FloodControl, Control, Library Libraryand andStadium StadiumDistricts Districts Sheriff Sheriff Recorder Recorder Assessor Assessor Elections Clerk of the Board Appointed Treasurer Treasurer S.T.A.R. Call Center Internal Audit County Administrative Officer Deputy County Administrator Legal Defender Indigent Representation Court Appointed Counsel Public Defender Criminal Justice Facilities Maricopa Integrated Health System Deputy County Administrator Chief Financial Officer Chief Community Services Officer Chief Health Services Officer Chief Public Works Officer Chief Information Officer Management & Budget Finance Recreation Services Public Health Transportation Office of the C.I.O Human Resources Risk Management Library District Human Services Flood Control District Telecommunications Organizational Planning & Training Materials Management Public Fiduciary Medical Examiner Facilities Management Planning & Development Correctional Health Emergency Management Housing Animal Control Services Research & Reporting General Government Health Care Mandates Community Development Medical Eligibility vi Equipment Services Organizational Charts (Continued) Arizona Judicial Branch in Maricopa County Clerk Clerkofofthe theSuperior SuperiorCourt Court Juvenile JuvenileCourt Court Juvenile Court Center Trial TrialCourts, Courts,Maricopa MaricopaCounty County Superior SuperiorCourt CourtJudges Judgesand and Commissioners Commissioners Maricopa MaricopaCounty CountyJustice JusticeCourts Courts Adult Probation Superior Court Administration vii Justice Court Administration Financial Resources Management Office of the County Administrative Officer October 20, 2000 The Honorable Board of Supervisors Maricopa County County Administration Building 301 W. Jefferson Street Phoenix, AZ 85003 It is our pleasure to submit to you the Comprehensive Annual Financial Report of Maricopa County for the year ended June 30, 2000. This report has been prepared in conformance with generally accepted accounting principles as prescribed in pronouncements of the Governmental Accounting Standards Board (GASB). It is a comprehensive presentation of the County’s financial and operating activities during the past fiscal year. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the management of Maricopa County. We believe the data, as presented, is accurate in all material aspects and shown in a manner designed to present fairly the financial position and results of operations of the various funds and account groups of the County. Financial Statement Presentation This report is presented in three sections: the introduction, the financial section and the statistical section. The Introductory Section includes the table of contents, a list of principal Maricopa County officials, the organizational chart, this transmittal letter, and the Certificate of Achievement for Excellence in Financial Reporting. This section is intended to give the reader of the financial report some basic background about the governmental unit as a whole. The Financial Section includes the auditor’s report, the general purpose financial statements, including the notes, and the combining statements for all funds and account groups. The Statistical Section includes various schedules and information regarding the finances, economics and demographics of the County. The Reporting Entity The financial reporting entity includes all the funds and account groups of the primary government (Maricopa County), as well as its’ component units. Component units are legally separate entities for which the primary government is financially accountable. Blended component units, although legally separate entities, are, in substance, part of the primary government’s operations and are included as part of the primary government. Accordingly, the Maricopa County Flood Control District, Stadium District, Library District and various improvement districts are reported as part of the governmental fund types of the primary government. There are various school districts, irrigation districts, and fire districts within Maricopa County governed by independently elected boards. The financial statements of such districts are not viii included in this report except to reflect amounts held in an agency capacity by the County Treasurer. The reporting entity is further described in Note 1 to the financial statements. Economic Condition and Outlook Maricopa County ranks first in the nation for population change since April 1990, making it the fastest growing county in the nation with a population over 2.9 million. Maricopa County is also the 4th largest county in the nation in terms of population. More than half of the state of Arizona’s population resides in Maricopa County. Maricopa County is located in the central portion of the state with 9,222 square miles - which includes 98 square miles of water - making it the 14th largest county in the United States. It is also home to the nation’s largest regional park system measuring over 115,000 acres. Maricopa County’s main economic sectors include services, trade and manufacturing. According to the Arizona Department of Economic Security and U.S. Department of Labor Statistics, high-tech manufacturing employment in 1999 as a percent of total manufacturing employment in Maricopa County was 41.8% versus the United States average of 14.0%. Maricopa County has been very successful in attracting high-tech manufacturing employment. The March 22, 1999 Computer World magazine named Maricopa County (Phoenix metro area) one of the nation’s top hiring locations for information technology jobs. Service industries, construction and high-tech manufacturing pushed Arizona to the top spot in the nation for job growth during the first half of 2000. Arizona produced 100,100 new jobs during the sixth-month period, giving the state more than 2.2 million jobs overall. Arizona produced 4.7 percent more nonagricultural jobs early this year compared to the same period in 1999, according to the Western Blue Chip Economic Forecast, a survey of economists compiled by Bank One and Arizona State University. Maricopa County’s robust economy continues to expand. The County’s outlook remains positive and growth appears to cover all aspects of the economy. In the eight years since the beginning of the 1990’s, the County’s population grew more than 36% from 2.1 to 2.9 million. Maricopa County is growing faster than any other county in the country according to the U.S. Bureau of the Census. Figures from the U.S. Department of Commerce Bureau of Economic Analysis (BEA) rank Arizona first among all 50 states in growth in real gross state product (GSP) – an inflationadjusted measure of "value added" in production. Based on figures from 1992 (the first year of recovery from the recession of 1990-91) through 1998 (the latest year for which GSP estimates are available), real GSP in Arizona grew 7.5% compared to 3.9% nationally. According to the BEA, strength in high-tech manufacturing and in business services - two industries identified with the New Economy – contributed to the rapid growth. Even though the demand for services is high, the growth in our assessed valuation, state assistance on the Arizona Long Term Care System (ALTCS), more efficient management of our health system and continued fiscal discipline have allowed for a decrease in the property tax rate in fiscal year (FY) 2000-01. This marks the second year in a row that the property tax rate has experienced a decrease. Previously, the overall tax rate for Maricopa County of $1.6475 per $100 of assessed valuation had been held flat for the last eight years. In FY 1999-00, the overall tax rate was reduced by 2.27 cents. For FY 2000-01, the tax rate will be reduced by an additional 5.0 cents to $1.5748. ix Major Initiatives for Fiscal Year 1999-00 Managing for Results Maricopa County’s Managing for Results initiative establishes a framework that integrates planning, budgeting, reporting, evaluating and decision making. Managing for Results means that the entire organization, its management system, its employees and the organizational culture are focused on achieving results for the customer. This initiative establishes the requirements and process to fulfill the County’s Mission and Vision of accountability to its citizens. Maricopa County’s accomplishments in Managing for Results over this past year have been significant. A Managing for Results System has been created including a standardized strategic planning process and a detailed “how to” Resource Guide. Every department/agency has a trained strategic coordinator to support the development and maintenance of a strategic plan. The Board of Supervisors has adopted a Managing for Results policy establishing this initiative as a part of the budget process. Human Resources Management With a growing economy and low unemployment, Human Resources was focused on recruitment and retention strategies. Over 35,000 employment applications were processed to fill 6,300 positions. In addition to posting these jobs on the County's web site, we were successful in recruiting from other web sites. Strategies were developed to recruit hard-to-fill positions at professional conferences. Employee Benefits also experienced the challenges of the marketplace with health and dental insurance carriers. Our consumption continued to be higher than premiums paid. In order to moderate the premium increases, the health plans were modified to provide more choices at varying costs. To offset cost increases in the dental plans, the decision was made to self-insure one of the two dental plans, effective January 1, 2001. County employees continued to see their salaries more competitive with the local market. During this third year of a broadbanding strategy, 14,000 salary advancements were processed for equity, merit or position changes. Comprehensive Master Space Planning During Fiscal Year 1999-00, the Maricopa County Management Team developed a master space plan for Maricopa County, which will cost-effectively handle county space needs to the year 2020. Department directors considered what programs and services will be delivered and how they will be delivered. They determined how these programs will be staffed and where they will be located. Master space plans were developed for downtown Phoenix, Maricopa Integrated Health Systems, and the Durango complex. Based on the results of the 2020 master space planning, long-range strategies have been developed. One of the recommendations of the 2020 master space plan was to develop a series of satellite service centers to provide County services, including judicial services, closer to the citizens of Maricopa County. A consultant was selected to further develop that concept and specific site recommendations will be submitted prior to the end of 2000. Site acquisition and design could begin on two sites in 2001. x The County took a major leap forward in implementing the 2020 master space plan by selecting an architect to design the Plaza de Maricopa, a customer service center for downtown Phoenix, to permit moving several departments from rental space into owned space and to increase the convenience of one-stop service. The project is scheduled for completion by late 2003. Construction began on a parking structure and customer service center for the Clerk of the Superior Court located on Jackson Street; this project is scheduled for completion in early 2001. Another result of the County’s space planning endeavors was the establishment of a Facilities Review Committee by the Board of Supervisors to review all construction projects over $150,000 and all new office space leases. Comprehensive Capital Improvement Program To further address the County’s planning needs, a comprehensive five-year capital improvement program has been developed. The plan will be financed through selling debt at competitive rates and a structured repayment schedule that aligns with the County’s current budget and forecasted resources. General Fund projects that will be undertaken in fiscal year 2000-01 include: a Medical Examiner building, a Public Health facility, planning for a downtown administration building, justice court co-location, land acquisition, and the purchase of existing buildings to replace leased space or antiquated existing County-owned buildings. Jail and Detention Facilities In November of 1998, the citizens approved a dedicated 1/5 of one-cent sales tax to fund the construction and operation of adult and juvenile detention facilities (Proposition 400 - jail tax initiative). This initiative will allow the County to relieve the overcrowding in our facilities, and keep up with the growth expected as the population in Maricopa County continues to grow. A programming study based on the Jail Master Plan was finalized in July 1999, which identified specific facility and budget requirements. The following are the major Capital Improvement Projects: • 4th Avenue Jail: This new downtown jail facility will house 1,360 pre-trial maximum-security inmates. It is a mid-rise building designed to be architecturally compatible with existing buildings in the area. An underground tunnel will be constructed to connect this facility to the existing tunnel system between Madison Street Jail, First Avenue Jail, and Superior Courts. Construction will begin in the summer 2001 and be completed by the end of 2003. • Jackson Street Garage: This design/build pilot project is currently underway. It is expected to accommodate 1,800 vehicles, 800 of which are programmed for use of the new 4th Avenue Jail. The Clerk of the Court Service Center will also be housed at this site. This project is funded from a combination of General Fund and Jail Tax revenues. A contract has been awarded and construction will be completed by May 2001. • Lower Buckeye Jail: This campus totals 805,000 square feet. It will provide over 1,800 beds for maximum, medium, and minimum-security adults, remanded juveniles, a psychiatric unit, and an infirmary. Administrative support offices for jail command and Correctional Health Services are also housed in this facility. This project will additionally provide central services for the entire system. These services include a food factory, central warehouse, central laundry, video visitation, inmate education, and library. Central Services construction will begin in early 2001 and be completed by summer 2002. Construction of the detention portion of the project will begin late spring 2001 and complete early summer, 2003. xi • Juvenile Detention and Courts: 220 new detention beds will be added at the Durango Complex, with ancillary support services such as education, visitation, recreation, intake, medical, and administration. A 48-bed residential treatment facility and a new 12-court Juvenile Courthouse, with support space for Juvenile Court Administration, Clerk of the Superior Court, County Attorney, Public Defender, and Probation will also be added. At the Southeast Facility in Mesa, 120 beds will be added, with one courtroom addition, and a parking structure for 400 spaces. Construction for all juvenile projects will be completed by late 2003. Maricopa Integrated Health System During fiscal year 1999-00, Maricopa Integrated Health System (MIHS), under the leadership of Quorum Health Resources, Inc. reported $18.1 million in net income, which is a $3.4 million increase over the previous year. For the third year in a row, MIHS did not require an additional County General Fund year-end deficit subsidy. The County will continue to improve the financial management and customer satisfaction of the County health system. Ongoing efforts will be made in deciding the best strategic option for the long-term direction of the health care system. Procurement Practices During Fiscal year 1999-00, the Maricopa County Procurement Code was revised to allow the Materials Management Director to award contracts with values of $100,000 or less, and contract terms of five years or less after competitive solicitation without requesting Board of Supervisors approval. The Materials Management Director and the Maricopa County Integrated Health System Chief Procurement Officer may exercise rights and provisions contained within original contracts approved by the Board of Supervisors. These revisions will allow for a more efficient procurement process for contracts with County vendors. Year 2000 Results Maricopa County has worked on Year 2000 Preparedness and Compliance issues since 1996, when the first project leader was selected to commence research. The preparedness program was one of the largest efforts undertaken by Maricopa County; all 54 County departments and agencies were involved. The Y2K effort was separated into three distinct areas: information technology, embedded systems, and the supply chain. The overall effort dealt with the correct handling and processing of dates. Major activities included planning, inventory, scope review, analysis, remediation, testing, implementation, contingency planning and documentation. With the conclusion of the preparedness activities, each department/agency reaching Y2K compliance submitted a Certificate of Compliance indicating Year 2000 Readiness. Overall County compliance was 99.80%, with a total County expenditure of $12,346,000. The 1999 year-end rollover (December 31, 1999) and the leap-year rollover (February 29, 2000) were completed with neither major outages nor interruption to business. County agencies were encouraged to maintain their aggressive posture for disaster preparedness and contingency planning. xii For the Future... Managing for Results During 2000-01, efforts will continue on the Maricopa County’s Managing for Results initiative. To fully integrate Managing for Results there is a great deal of work in progress including: a complete redesign of the budget/accounting structure in order to capture costs at the activity level; a redesign of the performance management system standardizing the system and aligning every employee to activity results; development of a comprehensive data collection and reporting system and an enhanced performance audit function. In addition, Maricopa County continues to assess county preparedness for the managing for results portion of the Governance Performance Project (GPP). The GPP is a partnership of Governing Magazine, the Maxwell School of Citizenship and Public Affairs at Syracuse University, and the Pew Charitable Trusts, that reviews and grades government entities on how effectively they manage money, people, technology, and infrastructure. Efforts toward performance measurement and performance based budgeting should prepare departments for Governing Magazine’s grading of the County’s report scheduled for fiscal year 2002. Human Resources Management In order to be an active partner in the Managing for Results culture, Human Resources (HR) has redefined its mission to state "to provide leadership and human resources systems and programs to officials, departments and agencies so that they can achieve their business results." The strategic goals are a mandate for change: • By June 2002, internal customers will report that HR services and delivery methods have been redefined and redesigned so that they meet the emerging business needs of their department/agency. • By 2003, HR will have implemented a responsive, flexible and competitive total compensation and benefits program, managed within available resources, so that the number of employees leaving voluntarily is reduced. The Human Resources Department will demonstrate corporate leadership through performance consulting and innovative transactional support as indicated by results achieved, customer reporting and active partnership in department and strategic planning. Comprehensive Master Space Planning, Comprehensive Capital Improvement Program, Jail and Detention Facilities, and Maricopa Integrated Health System Ongoing efforts in each of these areas will remain a strategic goal for Maricopa County for Fiscal Year 2000-01. In addition, several new initiatives will be focused on during Fiscal Year 2000-01. Narrative on some of these initiatives follows: Criminal Justice System As one of the largest segments of County operations, the Justice and Law Enforcement arena has significant commitments to enhancing case processing. These efforts strive to resolve cases expeditiously to ensure the efficient administration of justice. In turn, this helps lessen the growth in the jail population, and maximizes staff and other resources throughout the system. The County will be working towards proposing and securing enactment of all possible efficiency improvements in the criminal justice system. This will include development of the integrated justice information system, an improved audit function, and performance goals and measures for the entire criminal justice system. Additional major strategies dealing with improving the justice and law enforcement system include: expand juvenile and adult jail capacity and provide xiii related facilities (Proposition 400 - jail tax initiative); develop regional centers for courts not-ofrecord and/or reduce transports to justice of the peace courts; implement differentiated case management; eliminate unnecessary court proceedings; consolidate criminal divisions to a common location; expand pretrial release supervision; enhance substance abuse evaluation and programming; expand drug court; and expand community based programs for juveniles. Electronic Procurement Maricopa County has undertaken an initiative to study the potential for implementing an electronic procurement system by July 1, 2001. With the assistance of a contract consultant, statutory authority, policies, procedures and process are being analyzed and mapped to assist in making changes to increase procurement effectiveness and reduce transaction costs. The consultant will make a recommendation on the viability of implementing an electronic procurement system by December 2000 based on the availability of applications that will fulfill the County's identified needs. In conjunction with this initiative, the Director of Materials Management has been appointed by the President of the Arizona State Senate as a representative on the Procurement Reform Study Committee created by Senate Bill 1406. This committee is tasked with reviewing current procurement statutory authority and making recommendations to increase the efficiency and effectiveness of government procurement. These recommendations are to take into consideration changes in the marketplace and technology. The committee's recommendations are to be completed by December of 2000. Medical Eligibility and Health Care Mandates During Fiscal Year 2000-01, the County will continue to work towards implementing management changes to the Departments of Medical Eligibility and Health Care Mandates to comply with all AHCCCS requirements, eliminate sanctions, improve productivity, upgrade technology, and maximize non-litigation resolution of health care providers. Specific goals of the Departments include: complete a strategic plan with assistance from performance consultants; reduce financial liability by improving timeliness of hospital determinations and determining eligibility prior to client entry into the health care system; evaluate, develop, and/or procure improved electronic systems; assist with legislative relief solutions; establish, maintain, and enhance partnerships with external customers, e.g. AHCCCS, DES, medical providers; initiate a unit cost study; develop and implement a plan for consolidation of community eligibility sites plan should also address enhancing outreach initiatives; re-engineer the eligibility work flow processes to improve the timeliness and accuracy of determinations - share best practices among all sites; and continue to reduce or eliminate the error rate sanctions by improving quality initiatives. Tobacco Settlement Funds In mid-November of 1998, the media reported a proposed settlement, on a nationwide basis, of the numerous tobacco lawsuits filed across the country against the tobacco industry. Forty-six states (four had already settled) were given a one week “take-it or leave-it” offer to settle all past, present and future claims by all public jurisdictions responsible for treating tobacco related illness for a total of $206 billion. Because counties in Arizona have a statutory obligation to provide for the health care of certain portions of the citizenry, including those suffering from the effects of tobacco, the collective counties have embarked on a dual-track strategy of negotiating with the State to apportion its share (now in excess of $3 billion) between the State and the counties based on historic expenditures as part of the settlement while also preserving all legal options in this matter as well. xiv Service Efforts and Accomplishments: Service efforts to shape and maintain Maricopa County as a sustainable community were made in the past year. The following are some of the service efforts and accomplishments of County staff during fiscal year 1999-00. 2000 National Association of Counties (NACO) Achievement Award Winners: Department Assessor Attorney Clerk of the Court Finance & Internal Audit Materials Management Human Services Human Services Parks & Recreation Parks & Recreation Program Title Notice of Valuation Video Victim Notification System Family Ties and Knots Self-Assessment Workshop for Employees with Cash Handling Responsibilities Contract Monitoring Program Medical & Dental Health Project Dress for Success Inter-Government Cooperation for San Tan Regional Park Public/Private Partnership for Estrella Mountain Regional Park and Phoenix International Raceway The County has designed and implemented a number of unique approaches to address pressing social concerns. For example, the Thomas J. Pappas School for Homeless Children has been recognized on a national level for its valuable contributions to the area’s quality of life. The Maricopa Medical Center has three areas of distinction, including the burn unit, the only facility of its kind in the state. Other superior services are the pediatric intensive care unit and the maternity ward. In addition, the organizations of Mothers Against Drunk Drivers and Parents of Murdered Children recognized the County Attorney’s Office, Victim Witness Division for Outstanding Community Service for their efforts during 1999-00. Maricopa County’s Assessor’s Office is the first office in the nation that has over 98 percent of all building permits submitted in a standardized format via an electronic transfer system from 25 different jurisdictions. They also established the first extensive Computer Assisted Mass Appraisal (CAMA) department in the southwestern United States to rewrite the mass appraisal regression model for Maricopa County. This has added superior uniformity and quality control beyond what was previously available. The County’s Information Technology Department earned the Dell Computer Corporation’s Best Practices Award. This award highlighted the Department’s service and use of technology in both the Recorder and Election Departments using technology to process early voting and document images – Vote-By-Mail. The new, faster storage system implemented allowed the county to process 195,000 ballots in a record 72 hours, compared to several weeks for a much lower number of ballots in the 1996 election. The County experienced an increase of 400 percent in the vote-by-mail program between 1996 and 1998. Early voting helped boost overall voter turnout to 44 percent for the 1998 elections, compared to the national average of 36 percent. In addition to being considered a best practice in the technology arena the system has received prestigious recognition nationally. During April 2000, The Year 2000 Computerworld Smithsonian Collection was formally presented to the Smithsonian's National Museum of American History, xv and the Maricopa County Elections Department's Vote-By-Mail officially became a part of that Permanent Research Collection on Information Technology. FINANCIAL INFORMATION Internal Controls The management of Maricopa County is responsible for establishing and maintaining a system of internal control. Internal accounting controls are designed to provide reasonable, but not absolute assurance regarding: 1) the safeguarding of assets against loss from unauthorized use or disposition; and 2) the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: 1) the cost of a control should not exceed the benefits likely to be derived; and 2) the evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within the above framework. We believe that Maricopa County’s accounting controls adequately safeguard assets and provide reasonable assurance that financial transactions are properly recorded. Single Audit Maricopa County receives both federal and state financial assistance and is responsible for ensuring that an adequate internal control structure is in place to ensure compliance with applicable laws and regulations related to those programs. Management and the accounting staff periodically evaluate this internal control structure. As part of the government’s single audit, tests are made to determine the adequacy of the internal control structure, including that portion related to federal and state financial assistance programs, and County compliance with applicable laws and regulations. The Federal Single Audit Report is issued separately from this report. Budgetary Controls The County also maintains budgetary controls. The objective of these controls is to ensure compliance with budgetary and legal provisions embodied in the annual appropriated budget approved by the Board of Supervisors. The level of Budgetary Control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established at the department level and is aided during the fiscal year by the use of encumbrances of estimated purchases. Open encumbrances lapse at year-end and are re-budgeted as needed in the next fiscal year. The County’s budget process provides for input from department administrators, top management, elected officials, and the public in developing revenue and expenditure projections and determining the County’s programs and services for the coming year. As demonstrated by the statements and schedules included in the financial section of this report, the County continues to meet its responsibility for sound financial management. General Government Functions Governmental funds include general, special revenue, capital projects and debt service funds. These funds are presented on the modified accrual basis of accounting. Revenues are recognized when they are both measurable and available to finance current expenditures. xvi GOVERNMENTAL REVENUE SOURCES The amounts of governmental fund revenues from various sources for the fiscal years 1999-00 and 1998-99 are shown below (in thousands): Amount Revenue Sources Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeits Miscellaneous Total 2000 1999 Increase Percent of Total 2000 1999 $ 296,029 22,187 783,238 62,026 14,583 49,295 $ 273,423 17,068 659,409 57,288 13,427 46,279 $ 22,606 5,119 123,829 4,738 1,156 3,016 24% 2 64 5 1 4 26% 2 62 5 1 4 $1,227,358 $1,066,894 $ 160,464 100% 100% Licenses & Permits 2% Taxes 24% Miscellaneous 4% Fines & Forfeits 1% Intergovernmental 64% Charges for Services 5% During Fiscal Year 1999-00, the County experienced an increase in governmental revenues from the previous year of $160.5 million, a 15.0 percent increase. The main source of this increase is Intergovernmental revenue. The following narrative will provide information regarding the year to year change for each revenue source. Taxes Assessed Valuations: The primary valuation in 1999 increased by 9 percent to $17.5 billion and the secondary valuation increased by 11.1 percent to $18.7 billion when compared to the previous year. The secondary valuation is a more accurate indicator of market conditions since increases in the primary valuation are controlled by State Statute. xvii Property Tax Collections: Current tax collections were 96.9 percent of the levy, increasing .2 percent from the previous year. Total property tax collections were $277.5 million, approximately $21.5 million more than the previous year, due to an increase of $22.4 million in the levy. Historically, collections against the year’s levy have been approximately 95.8 percent, based on the last 10 years. The balance of the tax revenue source is comprised of in lieu taxes and penalties and interest on past due taxes. In lieu taxes include the Salt River Project contributions and in lieu taxes from various governmental entities. In lieu taxes declined $117,075 from the previous year to 8.9 million. Penalties and interest increased $1.4 million from the previous year to $9.8 million. Licenses & Permits Fees levied for licenses and permits as authorized by Arizona Revised Statutes include environmental permits ($6.6 million), building safety permits ($5.8 million), air pollution permits ($4.4 million), animal licenses ($3.2 million), and others. Licenses and permits increased by $5.1 million compared to the previous year due in part to a $3.2 million increase in building safety permits. Intergovernmental Major items included in intergovernmental revenue during fiscal year 1999-00 are sales tax ($309.7 million), Jail Tax ($92.0 million), vehicle license tax ($94.4 million), highway user revenue ($77.3 million), and Federal and State grants. The major factor driving the increase in intergovernmental revenues ($123.8 million), is the $50.5 million increase in Jail Tax which went into effect on January 1, 1999. It is being used to fund the construction and operation of adult and juvenile detention facilities within Maricopa County. The remainder of the increase in Intergovernmental revenue can be attributed to the population increases within the State of Arizona and Maricopa County. Sales Tax: The State collects transaction privilege taxes (sales tax) on nearly 20 types of business activities. A portion of each of these taxes is allocated to a pool for distribution to cities, counties and the State. Of this pool, 40.5 percent is allocated to Arizona counties. This allocation is based on a statutory formula that utilizes a county's population, assessed value and location of actual sales tax receipts compared to the total of all of these for all counties. Sales tax increased 10.4 percent over the previous year. Jail Tax: The County assesses a 0.2 per cent Jail Tax on all transactions subject to the State Transaction Privilege Tax to fund the construction and operation of adult and juvenile detention facilities. This tax became effective January 1, 1999. Total collections of this tax increased from $41,480,614 in fiscal year 1998-99 to $91,984,716 in fiscal year 199900. Vehicle License Tax: The State assesses vehicle license tax annually on all vehicles. The County distributes 50 percent of vehicle license tax received from the State to incorporated cities and towns and retains the remaining amount in the General Fund. The distribution to the cities and towns is based upon relative population. Vehicle license tax increased 16.5 percent over the previous fiscal year. xviii Highway User Fee: The State levies a gas (highway user) tax on motor fuel sold within the State. The primary purpose of the gas tax is to fund the construction and maintenance of streets and highways. Of the gas tax revenues collected, 20 percent is allocated to counties based upon fuel sales and estimated consumption. Highway user revenue increased 6.8 percent versus the previous fiscal year. Charges for Services County customers are charged for service provided based upon the cost of providing the service. In fiscal year 1999-00, major items in this category included court fees ($10.7 million), recording fees ($10.6 million), probation service fees ($6.1 million), street lighting assessments ($4.6 million), car rental surcharge ($5.7 million) and special law enforcement ($2.8 million). The total fiscal year 1999-00 charges for services increased $4.7 million or 8.3% mainly due to population growth. Fines & Forfeits The County assesses fines and forfeits in areas in which it is responsible for enforcing laws and codes. Included in the $14.6 million is a total of $9.7 million in fines and forfeits collected by the Justice Courts for traffic and misdemeanor fines. In addition, the Superior Court collected $1.6 million in fines. Fiscal year 1999-00 experienced a $1.2 million increase over the previous year primarily attributable to the Justice Courts. Miscellaneous Major items in the $49.3 million of miscellaneous revenues include interest income of $20.7 million, sales at the Sheriff’s Inmate Canteen of $7.8 million, $3.7 million of Bank One BallPark Operations revenue and Flood Control land sales of $2.1 million. GOVERNMENTAL EXPENDITURES BY FUNCTION The amount of expenditures by function for fiscal years 1999-00 and 1998-99 are shown below (in thousands): Amount Function General Government Public Safety Highways & Streets Health, Welfare and Sanitation Culture & Recreation Education Capital Outlay Debt Service Totals 2000 $ 91,629 422,454 55,450 278,987 15,302 17,854 181,401 31,717 $1,094,794 Increase (Decrease) 1999 $ 92,527 364,824 52,048 353,141 13,339 13,627 149,600 33,085 $1,072,191 xix Percent of Total 2000 1999 $ (898) 57,630 3,402 (74,154) 1,963 4,227 31,801 (1,368) 8% 39 5 25 1 2 17 3 9% 34 5 33 1 1 14 3 $ 22,603 100% 100% Public Safety 39% Gen. Government 8% Debt Service 3% Capital Outlay 17% Education 2% Highways & Streets 5% Culture & Recreation 1% Health, Welfare & Sanitation 25% Expenditures for governmental fund types increased by $22.6 million or 2.1% from the prior year. The following narrative will provide information regarding the year to year change for each expenditure function. General Government During fiscal year 1999-00, General Government expenditures decreased minimally from the previous year ($0.9 million). Some of the most significant expenditures within General Government are for Facilities Management ($19.3 million), County Assessor ($13.7 million), Elections ($6.0 million), Information Technology ($4.6 million), Treasurer ($3.1 million), and Human Resources ($2.5 million). In addition, General Government absorbs centrally paid costs for telecommunications ($5.9 million) and risk management ($6.0 million). Public Safety The major factors for the increase in Public Safety of $57.6 million during fiscal year 1999-00, were the increases in the Sheriff’s Office ($11.4 million), Flood Control District ($10.1 million), Indigent Representation ($8.1 million), County Attorney’s Office ($4.7 million), the Courts ($13.9 million) and various Special Revenue Grants ($6.0 million). The increase in the Sheriff’s Office, County Attorney’s Office and Indigent Representation was mainly due to increases in salaries. The increase in the Flood Control District expenditures is due to a significant increase in participatory agreements for capital projects with municipalities within the County. The increase in Special Revenue Grants was due to increased federal funding. Highways & Streets The increase in Highways and Streets for fiscal year 1999-00 of $3.4 million occurred within the Transportation Fund. This increase of 5 percent in expenditures coincides with the 6.8 percent increase in Highway user revenue versus the previous fiscal year. xx Health, Welfare & Sanitation Expenditures in Health, Welfare and Sanitation decreased by $74.1 million from the prior year. This decrease can be attributed to the treatment of the transaction for the Disproportionate Share Program. In the previous year the County’s payment to the State for the Disproportionate Share Program was recorded and presented as a Health, Welfare and Sanitation expenditure. For fiscal year 1999-00, this transaction has been recorded net of proceeds from the Disproportionate Share Program, resulting in a $77.0 million reduction in expenditures from the prior year. Culture & Recreation Expenditures in Culture and Recreation increased approximately $2.0 million during fiscal year 1999-00. The majority of this increase is attributable to the $1.6 million increase in expenditures for the Library District for the annual cost of the operation of the Southeast Regional Library. Education The majority of the increase of $4.2 million in Education during fiscal year 1999-00 was due to a $3.0 million increase in expenditures in Regional School District 509 (Thomas J. Pappas School for Homeless Children). Capital Outlay Capital Outlay increased $32.2 million to $181.4 million during fiscal year 1999-00. The most significant increases occurred in Flood Control, ($14.9 million), due to more available funding, and in Jail Construction, ($14.8 million), due to planning related to the new jail and detention facilities. Debt Service The decrease of $1.4 million in Debt Service expenditures compared to the previous year is primarily due to a decrease in principal and interest payments related to the Stadium District Bonds. Governmental Fund Balance Fund balance reflects the excess of revenues over expenditures and other changes in financial reserves. For fiscal year 1999-00 total fund balance for the all governmental funds increased $129.6 million to end the year at $461.8 million. Proprietary Operations The County’s five enterprise funds provide healthcare and solid waste disposal services. Combined Enterprise Funds total fund equity increased from $98.2 million in 1999 to $116.3 million in 2000, a 18.4 percent increase. With the exception of the Medical Center, which received a payment from the General Fund for their teaching program of $3,547,896, and PreAHCCCS claims of $6,660,000, and the Non-AHCCCS Health Plan that received a Sail grant matching subsidy of $616,200, all enterprise funds are self-supporting. The Combined Internal Service Funds total fund deficit improved minimally from $15.6 million in 1999 to $15.2 million in 2000. Total fund equity is in a deficit position due to management’s decision to not fully fund the liability for incurred but not reported claims in the Risk Management Fund. xxi Debt Administration Maricopa County received rating upgrades from Fitch IBCA (AA) and Moody’s Investors Service in May of 2000 (Aa3). Moody’s Investors Service Press Release dated May 26, 2000, states that the bond upgrade “reflects improvement in the county’s financial position, due to the continuation of conservative fiscal strategies and the elimination of non-service support of the county hospital”. The Aa3 rating also reflects the county’s large and diverse economic base, which continues to experience significant growth, and the county’s low debt position.” The upgrade from Moody’s Investors Services follows an upgraded debt rating for Maricopa County’s general obligation bonds from Moody’s Investors Services from A2 to A1 in November 1998. Outstanding general obligation bonds at June 30, 2000, totaled $79,595,000. The ratio of net direct bonded debt to assessed valuation and the amount of bonded debt per capita are useful indicators of the County’s debt position, and are used by management, citizens, and investors. Net bonded debt is the total general obligation bonded debt (less fund balance reserved for debt service) supported by secondary property taxes. This data as of June 30, 2000, and 1999 was as follows. June 30, 2000 Net Direct Bonded Debt (in thousands) Net Direct Bonded Debt per capita June 30, 1999 $ 79,595 $ 98,670 $ 27.64 $ 35.16 Ratio of Net Direct Bonded Debt to Secondary Assessed Valuation .43% .59% More detailed information about outstanding bonds can be found in the notes to the financial satements and statistical section of this report. Cash Management The Maricopa County Treasurer is responsible for investing cash from the county, schools, and special districts. The Arizona Revised Statutes for investment of public monies provides guidance to the Treasurer. The investment practice is to minimize credit and market risks while maintaining a competitive yield on its portfolio. The effective annual yield on investments for fiscal year 2000 was 5.23%. Interest earned by County funds is apportioned quarterly based on the average daily cash balance. Risk Management The County is exposed to various risks of loss related to general and auto liability, property, aviation liability, medical malpractice, and workers compensation. The County is self-insured for the first $1,000,000 per occurrence of general and auto liability, $1,000,000 per occurrence of medical malpractice, and $250,000 per occurrence of workers compensation. Coverage in excess of these respective amounts is provided through the purchase of commercial insurance. During the fiscal year ending June 30, 2000, there was no significant reduction in excess insurance coverage. Settled claims have not exceeded the County’s commercial insurance coverage limits over the past three fiscal years. xxii Maricopa County has a safety program that promotes employee safety on the job and focuses on risk control techniques designed to minimize accident-related losses. In addition to the safety program’s preventative measures, the Risk Management Department investigates every claim and arbitrates each loss in order to minimize the County’s liability exposure. Fiduciary Operations Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of operations. The principal Agency Funds are Property Tax Collection and Special Purpose Funds. In addition, the County manages Investment Trust Funds under the direction of the County Treasurer. These funds invest cash held by the County for other governments as well as cash held by funds within the County. OTHER INFORMATION Independent Audit State law requires the State Auditor General to conduct financial audits of the accounts and records of County and State agencies. The examination is conducted in accordance with generally accepted governmental auditing standards, and the Auditor’s Opinion is included as part of this report. Expenditure Limitation On June 30, 1980, Arizona voters approved general propositions amending the Arizona Constitution to establish expenditure and revenue limitations for local governments. The purpose of the expenditure limitation is to control expenditures and to limit future increases in spending to adjustments for inflation, deflation and population growth of the County. The Constitution also limits the amount of revenues that may be generated from property taxes. A two-percent plus new construction annual increase is the maximum allowed by law unless special voter approval is obtained. Awards The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to Maricopa County, Arizona for its comprehensive annual financial report for the fiscal year ended June 30, 1999. This was the eleventh consecutive year that the government has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report satisfied both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. xxiii Acknowledgment The preparation of this report could not be accomplished without the efficient and dedicated services of the Department of Finance staff, the assistance of administrative personnel in the various departments, and the competent service of the State Auditor General’s Office. We appreciate all of those who assisted in and contributed to the preparation of this report. We also wish to express our sincere appreciation to the Board of Supervisors for their support in planning and overseeing the financial operations of the County in a responsible and progressive manner. Respectfully submitted, David R. Smith County Administrative Officer Tom Manos Chief Financial Officer xxiv XXV This page intentionally left blank. xxvi FINANCIAL SECTION Independent Auditors’ Report Audit Committee Letter General Purpose Financial Statements General Purpose Financial Statements - Notes Combining, Individual Fund And Account Group Statements And Schedules: General Fund Special Revenue Funds Debt Service Funds Capital Projects Funds Enterprise Funds Internal Service Funds Trust And Agency Funds General Fixed Assets Account Group General Long - Term Debt Account Group Back of Financial Section - Insert xxviii This page intentionally left blank. 4 Financial Section General Purpose Financial Statements The General Purpose Financial Statements are intended to provide the users with an overview and broad perspective of the financial position and results of operations for Maricopa County as a whole. BACK of General Purpose Financial Statement TAB 6 This page intentionally left blank. 7 Combined Balance Sheet All Fund Types And Account Groups As of June 30, 2000 GENERAL GOVERNMENTAL FUND TYPES SPECIAL DEBT REVENUE SERVICE CAPITAL PROJECTS ASSETS AND OTHER DEBITS Cash in bank and on hand $ Cash and investments held by County Treasurer Cash and investments held by trustee 86,139 $ 12,571,822 $ $ 100 25,375,011 133,873,493 24,573,067 149,663,844 7,596,720 102,309 1,641,603 9,241,341 5,143,264 1,202,557 520,129 2,021,895 1,428,798 Receivables (net of allowances for uncollectibles): Taxes Accounts Accrued interest 1,159,189 Special assessments 823,040 Due from other funds 75,378,475 944,339 Due from other governmental units 74,150,888 71,646,247 2,121,165 868,650 380,964 2,254,922 Inventory of supplies 2,982 39,624 Prepaids Miscellaneous 1,140,476 Property, plant and equipment Accumulated depreciation Amount available for retirement of long-term debt Amount to be provided for retirement of long-term debt Total assets and other debits $ 192,254,521 $ 224,893,137 $ $ $ 35,255,105 5,959,979 $ 27,560,821 $ 161,244,574 $ 4,433,263 11,210 LIABILITIES, EQUITY AND OTHER CREDITS Liabilities: Vouchers payable Employee compensation Accrued liabilities 13,832,631 7,371,495 1,538,352 Due to other funds 5,130,696 450 10,287,094 2,268 Due to other governmental units 4,816,133 7,784,847 Deferred revenue 3,891,255 14,795,861 Deposits held for other parties 1,142,448 1,643,213 Interest payable 4,180,426 General obligation bonds payable 20,315,000 Stadium District revenue bonds payable 800,000 Stadium District debt with governmental commitment 900,000 Special assessment debt with governmental commitment 70,060 Housing Department bonds payable Housing Department loans payable Capital leases payable Certificates of participation payable Claims and judgements payable Liability for reported and incurred but not reported claims Total liabilities 31,449,866 80,856,795 Reserved for inventory of supplies 2,121,165 868,650 Reserved for capital lease expenditures 4,247,293 27,407,934 4,447,191 Equity and other credits: Contributed capital Investment in general fixed assets Retained earnings (deficits): Unreserved Fund balances: Reserved for debt service 152,887 Reserved for investment trust participants Unreserved Total equity and other credits Total liabilities, equity and other credits 154,436,197 143,167,692 160,804,655 144,036,342 $ 192,254,521 The accompanying notes are an integral part of these financial statements. 8 $ 224,893,137 156,797,383 152,887 $ 27,560,821 156,797,383 $ 161,244,574 PROPRIETARY FUND TYPES INTERNAL ENTERPRISE SERVICE $ 1,275 157,628,704 5,150,644 $ 30,965,149 735,598 164,199 23,315,816 2,347,238 FIDUCIARY FUND TYPE TRUST AND AGENCY $ 240,747 2,340,219 2,927,317 2,413,430 3,944 152,497,557 (82,259,368) 38,726,415 1,443,058,315 ACCOUNT GROUPS GENERAL GENERAL FIXED ASSETS LONG-TERM DEBT $ $ TOTALS (MEMORANDUM ONLY) JUNE 30, 2000 $ 6,865,950 30,965,149 19,682,594 823,040 76,985,731 148,311,714 7,641,949 3,065,685 3,780,306 1,185,423,485 (87,692,512) 152,887 271,250,733 14,096,367 659,935 115,394 19,342 1,724,817 652,255 9,084,036 (5,433,144) 1,023,841,892 152,887 271,250,733 $ 272,404,469 $ 32,115,306 $ 1,496,656,426 $ $ 16,903,410 4,838,759 18,869,549 62,955,407 3,288,904 $ 1,910,558 576,330 1,090,112 543,030 $ 349,904 $ 1,023,841,892 $ 271,403,620 $ $ 3,702,374,766 $ 72,684,871 45,842,029 26,629,159 76,985,731 27,066,799 19,829,564 81,943,146 4,180,426 99,910,000 28,504,259 29,125,000 729,448 95,975 1,976,984 18,730,305 22,888,381 70,719,037 86,164,622 27,084,256 3,197,932 11,176,915 80,299,933 79,595,000 27,704,259 28,225,000 659,388 95,975 1,976,984 18,121,511 17,222,210 70,719,037 608,794 5,666, 171 42,964,831 43,199,791 156,095,825 47,319,821 93,468,652 19,632,407 95,024,684 271,403,620 714,005,736 113,101,059 1,023,841,892 1,023,841,892 22,839,992 (34,836,922) (11,996,930) 2,989,815 4,247,293 152,887 1,401,326,477 454,706,537 1,401,326,477 305,265 116,308,644 $ 272,404,469 (15,204,515) $ 32,115,306 51,549,950 1,957,488,250 26,079,855 1,401,631,742 $ 1,496,656,426 1,023,841,892 $ 1,023,841,892 9 2,988,369,030 $ 271,403,620 $ 3,702,374,766 Combined Statement Of Revenues, Expenditures And Changes In Fund Balances All Governmental Fund Types And Expendable Trust Fund For the Fiscal Year Ended June 30, 2000 GENERAL GOVERNMENTAL FUND TYPES SPECIAL DEBT REVENUE SERVICE CAPITAL PROJECTS REVENUES Taxes $ 222,975,967 Licenses and permits Intergovernmental $ 52,044,545 271,025 21,915,996 402,400,291 379,977,697 Charges for services 20,744,303 40,987,616 Fines and forfeits 10,871,790 3,711,582 Miscellaneous Total revenues $ 21,008,968 $ 859,370 280,976 13,389 15,281,194 27,655,074 570,601 5,788,570 672,544,570 526,292,510 21,860,545 6,661,329 EXPENDITURES Current: General government Public safety 88,342,570 3,286,559 202,194,917 220,258,774 Highways and streets Health, welfare and sanitation 55,450,402 186,759,849 92,227,337 Culture and recreation 1,334,263 13,968,500 Education 1,353,609 16,499,854 32,223,642 119,333,888 Capital outlay 29,843,358 Debt service: Principal retirement 23,808,586 Interest charges Total expenditures Excess (deficiency) of revenues over expenditures 7,908,121 512,208,850 521,025,314 31,716,707 29,843,358 160,335,720 5,267,196 (9,856,162) (23,182,029) 95,052,830 8,623,900 154,849,043 OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Proceeds of capital leases Total other financing sources (uses) 633,662 (151,792,199) (116,701,994) 4,542,153 (146,616,384) (21,649,164) 8,623,900 154,849,043 13,719,336 (16,381,968) (1,232,262) 131,667,014 145,038,481 160,600,449 1,385,149 25,130,369 Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balances at beginning of year Decrease in reserve for inventory of supplies Increase in reserve for capital lease expenditures Residual equity trans fer in Residual equity transfer out Fund balances at end of year (199,549) (182,139) 2,246,387 34,121,505 (34,121,505) $ 160,804,655 The accompanying notes are an integral part of these financial statements. 10 $ 144,036,342 $ 152,887 $ 156,797,383 FIDUCIARY FUND TYPE EXPENDABLE TRUST $ TOTALS (MEMORANDUM ONLY) JUNE 30, 2000 $ 296,029,480 22,187,021 783,237,358 62,026,284 14,583,372 204,156 49,499,595 204,156 1,227,563, 110 91,629,129 422,453,691 55,450,402 35,000 279,022,186 10,680 15,313,443 17,853,463 181,400,888 23,808,586 7,908,121 45,680 1,094,839,909 158,476 132,723,201 259,159,435 (268,494,193) 4,542,153 (4,792,605) 158,476 127,930,596 146,789 332,301,237 (381,688) 2,246,387 34,121,505 (34,121,505) $ 305,265 $ 462,096,532 11 Combined Statement Of Revenues, Expenditures And Changes In Fund Balances Budget And Actual - General, Special Revenue, Debt Service And Capital Projects Funds For the Fiscal Year Ended June 30, 2000 GENERAL FUND BUDGET SPECIAL REVENUE FUNDS ACTUAL VARIANCE BUDGET ACTUAL VARIANCE REVENUES Taxes $ Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues 222,351,740 $ 222,975,967 $ 624,227 $ 53,117,699 $ 52,044,545 $ (1,073,154) 45,000 271,025 226,025 18,543,522 21,915,996 3,372,474 368,187,558 402,400,291 34,212,733 389,166,158 368,083,981 (21,082,177) 18,492,285 20,744,303 2,252,018 35,669,878 33,827,136 (1,842,742) 9,970,000 10,871,790 901,790 1,485,800 3,711,582 2,225,782 12,905,483 15,281,194 2,375,711 20,269,974 26,304,439 6,034,465 631,952,066 672,544,570 40,592,504 518,253,031 505,887,679 (12,365,352) EXPENDITURES Current: General government 128,706,892 95,197,616 33,509,276 4,974,487 3,285,621 Public safety 206,147,639 202,194,917 3,952,722 240,114,089 215,799,390 24,314,699 42,942,854 55,450,402 (12,507,548) 256,678,300 242,255,649 14,422,651 108,744,801 92,227,337 16,517,464 Culture and recreation 1,336,056 1,334,263 1,793 14,137,483 13,439,124 698,359 Education 1,405,955 1,353,609 52,346 Capital outlay 33,441,539 27,681,489 5,760,050 168,120,289 119,078,622 49,041,667 627,716,381 570,017,543 57,698,838 579,034,003 499,280,496 79,753,507 4,235,685 102,527,027 98,291,342 (60,780,972) 6,607,183 67,388,155 6,161,985 Highways and streets Health, welfare and sanitation 1,688,866 Debt service: Principal retirement Interest charges Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other financing sources (uses) 62,689,415 62,984,508 295,093 88,890,845 95,052,830 (138,029,946) (151,792,199) (13,762,253) (121,202,529) (116,701,994) 4,500,535 (75,340,531) (88,807,691) (13,467,160) (32,311,684) (21,649,164) 10,662,520 (71,104,846) 13,719,336 84,824,182 (93,092,656) (15,041,981) 78,050,675 71,304,846 145,038,481 73,733,635 133,928,793 154,812,835 20,884,042 40,836,137 $ 139,627,711 Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balances at beginning of year Increase (decrease) in reserve for inventory of supplies Fund balances at end of year (199,549) $ 200,000 $ 158,558,268 The accompanying notes are an integral part of these financial statements. 12 (199,549) $ 158,358,268 (143,143) $ (143,143) $ 98,791,574 TOTAL DEBT SERVICE FUNDS BUDGET $ 20,903,863 ACTUAL $ 21,008,968 CAPITAL PROJECTS FUNDS VARIANCE $ BUDGET 105,105 $ ACTUAL $ 8,186,000 (MEMORANDUM ONLY) VARIANCE $ 859,370 BUDGET $ (7,326,630) 296,373,302 ACTUAL $ 296,029,480 VARIANCE $ 22,187,021 3,598,499 765,539,716 771,343,642 5,803,926 54,162,163 54,571,439 409,276 11,455,800 14,583,372 3,127,572 400,000 570,601 170,601 2,350,000 5,748,233 3,398,233 35,925,457 47,904,467 11,979,010 21,303,863 21,579,569 275,706 10,536,000 6,607,603 (3,928,397) 1,182,044,960 1,206,619,421 24,574,461 133,681,379 98,483,237 35,198,142 446,261,728 417,994,307 28,267,421 42,942,854 55,450,402 (12,507,548) 365,423,101 334,482,986 30,940,115 15,473,539 14,773,387 700,152 1,405,955 1,353,609 52,346 297,809,943 176,603,469 121,206,474 (1,585,426) 96,248,115 29,843,358 66,404,757 22,015,000 23,600,426 (1,585,426) 22,015,000 23,600,426 9,428,470 7,843,043 1,585,427 9,428,470 7,843,043 1,585,427 31,443,470 31,443,469 1 96,248,115 29,843,358 66,404,757 1,334,441,969 1,130,584,866 203,857,103 (10,139,607) (9,863,900) 275,707 (85,712,115) (23,235,755) 62,476,360 (152,397,009) 76,034,555 228,431,564 7,534,746 8,623,900 1,089,154 154,931,875 154,849,043 (82,832) 314,046,881 321,510,281 7,463,400 (259,232,475) (268,494,193) (9,261,718) 7,534,746 8,623,900 1,089,154 154,931,875 154,849,043 (82,832) 54,814,406 53,016,088 (1,798,318) (2,604,861) (1,240,000) 1,364,861 69,219,760 131,613,288 62,393,528 (97,582,603) 129,050,643 226,633,246 2,548,314 1,240,000 (1,308,314) 25,370,624 24,912,935 (457,689) 233,152,577 326,004,251 92,851,674 (342,692) $ (343,822) 18,588,522 (56,547) $ $ 56,547 $ 94,590,384 $ 156,526,223 13 $ 61,935,839 $ 135,569,974 $ 454,712,202 (342,692) $ 319,142,228 Combined Statement Of Revenues, Expenses And Changes In Fund Equity All Proprietary Fund Types For the Fiscal Year Ended June 30, 2000 TOTALS (MEMORANDUM ONLY) PROPRIETARY FUND TYPES INTERNAL SERVICE ENTERPRISE JUNE 30, 2000 OPERATING REVENUES Net patient service revenue $ Charges for services Other Total operating revenues 157,286,802 $ $ 157,286,802 387,932,964 87,758,508 15,645,453 392,504 475,691,472 16,037,957 560,865,219 88,151,012 649,016,231 109,481,192 6,628,033 116,109,225 35,681,804 6,408,788 OPERATING EXPENSES Personal services Supplies Medical services 42,090,592 356,683,727 Other services 356,683,727 37,989,771 3,670,501 Legal 41,660,272 5,515,301 5,515,301 342,569 54,305,170 54,647,739 Leases and rentals 3,306,914 1,144,824 4,451,738 Repairs and maintenance 2,489,754 3,346,329 5,836,083 428 97,435 97,863 Utilities 3,720,252 4,299,278 8,019,530 Depreciation 8,166,068 578,926 8,744,994 Miscellaneous 4,945,592 1,435,199 6,380,791 562,808,071 87,429,784 650,237,855 Insurance Travel and transportation Total operating expenses Operating income (loss) (1,942,852) 721,228 (1,221,624) 5,120,607 NON-OPERATING REVENUES (EXPENSES) Grant revenues 5,073,775 46,832 Interest income 8,341,509 1,033,844 Interest expense (2,669,572) (20,902) (12,884) (370,675) Loss on disposal of fixed assets Net non-operating revenues 9,375,353 (2,690,474) (383,559) 10,732,828 689,099 11,421,927 8,789,976 1,410,327 10,200,303 Net income before operating transfers OPERATING TRANSFERS Transfers in 10,824,101 Transfers out (1,489,343) Net income (loss) Fund equities (deficit) at beginning of year – as restated 10,824,101 (1,489,343) 18,124,734 1,410,327 98,183,910 (15,562,347) 19,535,061 82,621,563 OTHER CHANGES IN FUND EQUITIES Net residual equity transfers (34,121,505) Increase in contributed capital 34,121,505 (34,121,505) 34,121,505 Transfer to General Fixed Assets Account Group Fund equities (deficits) at end of year (1,052,495) $ 116,308,644 The accompanying notes are an integral part of these financial statements. 14 $ (15,204,515) (1,052,495) $ 101,104,129 Combined Statement Of Cash Flows All Proprietary Fund Types For the Fiscal Year Ended June 30, 2000 PROPRIETARY FUND TYPES INTERNAL ENTERPRISE SERVICE CASH FLOWS FROM OPERATING ACTIVITIES Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Depreciation Changes in assets and liabilities: Increase in: Accounts receivable Due from other governmental units Inventory of supplies Prepaids Employee compensation Accrued liabilities Due to other funds Due to other governmental units Liability for reported and incurred but not reported claims Decrease in: Accounts receivable Due from other funds Due from other governmental units Prepaids Miscellaneous Vouchers payable Employee compensation Accrued liabilities Due to other funds Net cash provided by operating activities CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Grants received Operating transfers from other funds Operating transfers to other funds Interest expense Net cash provided by non-capital financing activities $ (1,942,852) $ 8,166,068 2,251,654 83,225 1,618,745 83,225 1,618,745 20,380,682 28,459 10,415,546 (14,200,868) (153,972) (245,102) (5,575,715) 19,536,562 20,380,682 28,459 10,415,546 (13,933,104) (267,764) (153,972) (245,102) (5,575,715) 14,581,852 4,954,710 5,073,775 10,824,101 (1,489,343) (2,669,572) 11,738,961 $ 15 (5,337,976) (19,342) (1,154,820) (544,489) 670,453 299,829 202,275 3,288,904 2,257,358 299,829 202,275 3,288,904 5,704 (1,221,624) 8,744,994 (19,342) (388,553) 46,832 5,120,607 10,824,101 (1,489,343) (2,690,474) 11,764,891 (20,902) 25,930 (11,083,996) 5,300,000 (516,364) (692,403) (6,992,763) (2,878,234) (2,878,234) (13,962,230) 5,300,000 (516,364) (692,403) (9,870,997) 8,623,575 984,609 2,363,476 (2,347,238) 1,000,847 9,608,184 2,363,476 (2,347,238) 9,624,422 8,623,575 The accompanying notes are an integral part of these financial statements. $ 578,926 (766,267) (544,489) 670,453 CASH FLOWS FROM INVESTING ACTIVITIES Interest income Proceeds from sale of investments held by trustee Purchase of investments held by trustee Net cash provided by investing activities SCHEDULE OF NONCASH INVESTING, CAPITAL AND FINANCING Transfer of equipment to General Fixed Assets Account Group Res tatement of July 1, 1999 accrued liabilities and retained earnings Deletion of equipment Elimination of accumulated depreciation related to deletions Loss on disposal of fixed assets Residual equity transfer out to the General Fund resulting in an increase of due to other funds. Cash will be transferred in fiscal year 2000-01. Increase in contributed capital due to a residual equity transfer from the General Fund resulting in a decrease of due to other funds. Cash will be transferred in fiscal year 2000-01. JUNE 30, 2000 (5,337,976) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of fixed assets Proceeds from sale of certificates of participation Capital lease payments Certificate of participation payments Net cash used for capital and related financing activities Net increase in cash and cash equivalents Cash and cash equivalents, July 1, 1999 Cash and cash equivalents, June 30, 2000 721,228 TOTALS (MEMORANDUM ONLY) 27,951,625 134,828,998 162,780,623 $ 3,769,223 (24,737) 11,853 12,884 (34,121,505) 34,121,505 $ 3,103,253 20,376,762 23,480,015 $ $ (1,052,495) $ (745,116) 374,441 370,675 31,054,878 155,205,760 186,260,638 (1,052,495) 3,769,223 (769,853) 386,294 383,559 (34,121,505) 34,121,505 Combining Statement Of Changes In Net Assets Investment Trust Funds For the Fiscal Year Ended June 30, 2000 TREASURER’S INVESTMENT POOL Additions: Contributions from participants Investment income: Interest income Net increase (decrease) in fair value of investments Net investment income $3,922,068,543 $ 60,167,964 (2,777,771) 57,390,193 Total additions Deductions: Distributions to participants Total deductions Net increase (decrease) in net assets Net assets held in trust: July 1, 1999 June 30, 2000 INDIVIDUAL INVESTMENT ACCOUNTS $ 3,922,068,543 13,490 13,490 60,167,964 (2,764,281) 57,403,683 3,979,458,736 13,490 3,979,472,226 3,919,122,208 3,919,122,208 15,299,622 15,299,622 3,934,421,830 3,934,421,830 60,336,528 1,254,572,000 $1,314,908,528 The accompanying notes are an integral part of these financial statements. 16 TOTAL (15,286,132) $ 101,704,081 86,417,949 45,050,396 1,356,276,081 $ 1,401,326,477 Financial Section General Purpose Financial Statements - Notes The Notes to the General Purpose Financial Statements include a summary of significant accounting policies and other disclosures considered necessary for a clear understanding of the accompanying financial statements. Back of General Purpose Financial Statements - Notes - TAB 18 Maricopa County Notes to the Financial Statements For the Fiscal Year Ended June 30, 2000 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of Maricopa County conform to generally accepted accounting principles applicable to governmental units as promulgated by the Governmental Accounting Standards Board (GASB). A summary of the County's more significant accounting policies follows. The County’s major operations include general government, public safety, highways and streets, health, welfare and sanitation, culture and recreation, education, maintenance and construction. In addition, the County owns and operates five enterprise activities: two health plans, a long-term care system, a medical center and landfills. A. Reporting Entity Maricopa County is a general purpose local government governed by a separately elected board of five county supervisors. These general purpose financial statements present all fund types and account groups of the County (a primary government) and its component units. Component units are legally separate entities for which the County is considered to be financially accountable. Blended component units, although legally separate entities, are in substance part of the County’s operations, and so data from these units is combined with data of the primary government. Discretely presented component units, on the other hand, are reported in a separate column in the combined financial statements to emphasize they are legally separate from the County. Each blended component unit has a June 30 year-end. The County has no discretely presented component units. The reporting entity is thus comprised of the primary government, Maricopa County Flood Control District, Maricopa County Library District, Maricopa County Stadium District, various Special Assessment Districts and the Maricopa County Street Lighting Districts. The various school districts and some special districts within the County are governed by independently elected boards, and the County is not obligated in any manner for the debt of such districts. Therefore, the financial statements of such districts are not included in the accompanying financial statements except to reflect amounts held in a fiduciary capacity by the County Treasurer. The Blended Component Units are as follows: Maricopa County Flood Control District The Maricopa County Flood Control District is a legally separate entity that provides flood control facilities and regulates floodplains and drainage to prevent flooding of property in Maricopa County. As the County Board of Supervisors serves as the Board of Directors of the Flood Control District, the District is considered a component unit of the County. The District’s activities are reported in the Special Revenue Funds and its fixed assets are reported in the General Fixed Assets Account Group. Maricopa County Library District The Library District is a legally separate entity that provides and maintains library services for the residents of Maricopa County. As the County Board of Supervisors serves as the Board of Directors of the Library District, the District is considered a component unit of the County. The District’s activities are reported in the Special Revenue Funds and its fixed assets are reported in the General Fixed Assets Account Group. 19 Notes to the Financial Statements (Continued) Maricopa County Stadium District The Stadium District is a legally separate entity that provides regional leadership and fiscal resources to assure the presence of Major League Baseball in Maricopa County. As the County Board of Supervisors serves as the Board of Directors of the Maricopa County Stadium District, the District is considered a component unit of the County. The District’s activities are reported in the Special Revenue, Debt Service, and Capital Projects Funds and its fixed assets and long-term liabilities are reported in the General Fixed Assets and General Long-Term Debt Account Groups. Maricopa County Special Assessment Districts The Special Assessment Districts are legally separate entities that provide improvements to various properties within the County. As the County Board of Supervisors serves as the Board of Directors of the Maricopa County Special Assessment Districts, the Districts are considered a component unit of the County. The Districts’ activities are reported in the Debt Service Funds and their long-term liabilities are reported in the General Long-Term Debt Account Group. Maricopa County Street Lighting Districts The Street Lighting Districts are legally separate entities that provide street lighting in areas of the County that are not under local city jurisdictions. As the County Board of Supervisors serves as the Board of Directors of the Maricopa County Street Lighting Districts, the Districts are considered a component unit of the County. The Districts’ activities are reported in the Special Revenue Funds. Complete financial statements of the Maricopa County Stadium District may be obtained at the entity’s administrative office listed below: Maricopa County Stadium District Bank One Ballpark 401 East Jefferson Phoenix, Arizona 85004 Separate financial statements of the remaining blended component units are not prepared. Related Organization The Industrial Development Authority of Maricopa County (Authority) is a legally separate entity that was created to promote industry and develop trade by inducing manufacturing, industrial and commercial enterprises to locate to Maricopa County. The Authority issues bonds for which the proceeds are lent to qualified businesses to finance projects located within the County. The County Board of Supervisors appoints the Authority’s Board of Directors. However, the Authority’s operations are completely separate from the County and the County is not financially accountable for the Authority. Therefore, the financial activities of the Authority have not been included in the accompanying financial statements. B. Fund Accounting The County's accounts are maintained in accordance with the principles of fund accounting to ensure that limitations and restrictions on the County's available resources are observed. The principles of fund accounting require that resources be classified for accounting and reporting purposes into funds or account groups in accordance with the activities or objectives specified for those resources. Each fund is considered a separate accounting entity, and its operations are accounted for in a separate set 20 Notes to the Financial Statements (Continued) of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses. Account groups are reporting devices to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. Accounts are separately maintained for each fund and account group; however, in the accompanying financial statements, funds that have similar characteristics have been combined into generic fund types that are further classified into broad fund categories. A description of the fund categories, types, and account groups follows. 1. Governmental Funds account for the County's general government activities using the flow of current financial resources measurement focus and include the following fund types: The General Fund is the County's primary operating fund. It accounts for all financial resources of the County, except those required to be accounted for in other funds. The Special Revenue Funds account for specific revenue sources, other than expendable trusts and major capital projects, that are legally restricted to expenditures for specific purposes. The Debt Service Funds account for resources accumulated and disbursed for the payment of general long-term debt principal, interest, and related costs. The Capital Projects Funds account for resources to be used for acquiring or constructing major capital facilities, other than those financed by Proprietary Funds. 2. Proprietary Funds account for the County's ongoing activities that are similar to those found in the private sector using the flow of economic resources measurement focus. The County applies only those applicable FASB Statements and Interpretations, APB Opinions, and ARBs issued on or before November 30, 1989, to its proprietary activities unless those pronouncements conflict with or contradict GASB pronouncements. The County’s proprietary funds include the following fund types: The Enterprise Funds account for operations that are financed and operated in a manner similar to private business enterprises, in which the intent of the Board of Supervisors is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or for which the Board of Supervisors has decided that periodic determination of revenues earned, expenses incurred, or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The Internal Service Funds account for the financing of goods and services provided by the department or agency to the County departments or agencies, or to other governments on a costreimbursement basis. 3. Fiduciary Funds account for assets held by the County on behalf of others, and include the following fund types: The Expendable Trust Fund is accounted for in essentially the same manner as the governmental fund types, using the same measurement focus. Expendable trust funds account for assets where both the principal and interest may be spent. The Investment Trust Funds account for investments made by the County on behalf of other governmental entities using the economic resources measurement focus. 21 Notes to the Financial Statements (Continued) The Agency Fund is custodial in nature and does not present results of operations or have a measurement focus. This fund is used to account for assets that the government holds for others in an agency capacity. 4. Account Groups are used to establish control and accountability for certain County assets and liabilities that are not recorded in the funds and include the following two groups: The General Fixed Assets Account Group accounts for all fixed assets of the County, except those accounted for in Proprietary Funds. The General Long-Term Debt Account Group accounts for all long-term obligations of the County, except those accounted for in Proprietary Funds. C. Basis of Accounting Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied, and determines when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. The financial statements of the Governmental, Expendable Trust, and Agency Funds are presented on the modified accrual basis of accounting. Revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred, except for principal and interest on general long-term debt that are recognized when due. However, since debt service resources are provided during the current year for payment of general long-term debt principal and interest due early in the following year, those expenditures and related liabilities have been recognized in the Debt Service Funds. Those revenues susceptible to accrual prior to receipt are property taxes; franchise taxes; special assessments; intergovernmental aid, grants and reimbursements; interest revenue; charges for services; and sales taxes collected and held by the State at year-end on behalf of the County. Fines and forfeits, licenses and permits, rents, contributions, and miscellaneous revenues are not susceptible to accrual because generally they are not measurable until received in cash. The financial statements of the Proprietary and Investment Trust Funds are presented on the accrual basis of accounting. Revenues are recognized when they are earned, and the expenses are recognized when they are incurred. D. Budgeting and Budgetary Control Arizona Revised Statutes (A.R.S.) require the County to prepare and adopt a balanced budget annually for each separate fund. The Board of Supervisors must approve such operating budgets on or before the third Monday in July to allow sufficient time for the legal announcements and hearings required for the adoption of the property tax levy on the third Monday in August. A.R.S. prohibit expenditures or liabilities in excess of the amounts budgeted. Essentially, the County prepares its budget on the same modified accrual basis of accounting used to record actual revenues and expenditures. 22 Notes to the Financial Statements (Continued) The County has adopted budgets in accordance with the A.R.S. requirements for the General, Special Revenue, Debt Service, and Capital Projects Funds except for certain Special Revenue, Debt Service and Capital Projects Funds. Formal budget integration is not employed for the Expendable Trust, Internal Service, and Enterprise Funds because effective budgetary control is alternatively achieved through either the terms of the trust agreement in the case of the Expendable Trust Fund, or the capability of cost recovery in the case of Internal Service and Enterprise Funds. Budgeted amounts are reported as originally adopted or as amended by authorization from the Board of Supervisors. All budget adjustments require authorization from the Board of Supervisors. Expenditures may not legally exceed appropriations at the department level. In certain instances, transfers of appropriations between departments or from the contingency account to a department may be made upon approval of the Board of Supervisors. With the exception of the General Fund, each fund includes only one department. Increases in budgeted revenues and budgeted appropriations resulting from unanticipated grant funds are included in the budget columns in the financial statements. These increases are not subject to Arizona budgetary law. All grant agreements require approval by the Board of Supervisors. Capital projects are typically long-term projects that are planned for and budgeted over several years. The budgets presented are on an annual basis only. The County budgets for Governmental Fund types on a basis consistent with generally accepted accounting principles (GAAP), with the exception of the following types of transactions: Capital Lease Transactions Bond Issuance Transactions Encumbrance accounting, under which purchase orders, contracts and other commitments to expend monies, is recorded to reserve that portion of the applicable fund balance, is employed as an extension of formal budgetary control. Encumbrances outstanding at year-end for goods or services, which were not received before fiscal year-end, are canceled. However, the County may draw warrants against encumbered amounts for goods or services received but unpaid at June 30 for 30 days immediately following the close of the fiscal year. After 30 days, the remaining encumbered balances lapse. E. Grants Grants are recorded as intergovernmental receivables and revenues when the related expenditure (or expense) is incurred. Grant monies received in advance and not spent are recorded as liabilities in their respective fund. Reimbursement grants for the acquisition of fixed assets of Proprietary Fund Types are recorded as intergovernmental receivables and contributed capital when the related expense is incurred. F. Cash and Investments For purposes of its statements of cash flows, the County considers only those highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Nonparticipating interest-earning investment contracts are stated at cost. Money market investments and participating interest-earning investment contracts with a remaining maturity of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. 23 Notes to the Financial Statements (Continued) G. Inventory of Supplies Inventories of the Governmental Funds consist of expendable supplies held for consumption and are recorded as expenditures at the time of purchase. Amounts on hand at year-end are shown on the balance sheet as an asset for informational purposes only and are offset by a fund balance reserve to indicate that they do not constitute “available spendable resources.” These inventories are stated at weighted-average cost. Inventories of the Proprietary Funds are recorded as assets when purchased and expensed when consumed. The amount shown on the balance sheet for the Enterprise Funds is valued at cost using the first-in, first-out method. The amount shown on the balance sheet for the Internal Service Funds is valued at cost using the moving average method. H. Property, Plant and Equipment Property, plant and equipment expenditures are recorded in the Governmental Fund types, while the assets are recorded in the General Fixed Assets Account Group. Property, plant and equipment for general governmental purposes are capitalized at cost or estimated fair market value at date of donation in the case of gifts. Depreciation on property, plant and equipment in the General Fixed Assets Account Group is not recorded. The County capitalizes equipment that is relatively permanent and of significant value. Relatively permanent is defined as a useful life of one year or longer. Significant value is defined as $1,000 or more. Structures and improvements of $5,000 or more are capitalized. Certain infrastructure assets, including roads, bridges, curbs and gutters, streets and sidewalks, drainage systems and lighting systems, are not capitalized. Property, plant and equipment acquired by the Proprietary Funds are recorded at cost or estimated fair market value at date of donation in the case of gifts. Depreciation is computed using the straight-line method applied over the estimated useful lives of the assets and is charged as an expense against operations. The cost of maintenance and repairs is charged to expense as incurred. Significant renewals and improvements are capitalized and retirements are deducted. The following shows the estimated useful lives of various kinds of County assets: I. TYPE OF ASSETS ESTIMATED USEFUL LIFE IN YEARS Buildings Improvements other than buildings Autos and trucks Other equipment 20 - 50 20 - 50 3 3 - 20 Property Tax Revenues Property taxes are recognized as revenues in the fiscal year they are levied and collected or if they are collected within 60 days subsequent to fiscal year-end. Property taxes not collected within 60 days subsequent to fiscal year-end or collected in advance of the fiscal year for which they are levied are reported as deferred revenues. 24 Notes to the Financial Statements (Continued) The County levies real property taxes on or before the third Monday in August that become due and payable in two equal installments. The first installment is due on the first day of October and becomes delinquent after the first business day of November. The second installment is due on the first day of March of the next year and becomes delinquent after the first business day of May. The County also levies various personal property taxes throughout the year. Rolls are compiled by the Assessor as property is discovered and certified to the Board of Supervisors. The Board acting as the Board of Equalization, conducts hearings on the roll and certifies the amended roll to the County Treasurer at regular monthly Board meetings. The taxes are then due the second Monday of the following month after receipt of the tax notice and becomes delinquent 30 days thereafter. The County also assesses personal property taxes upon secured and unsecured property. Secured personal property taxes are assessed and billed with real estate taxes. Unsecured personal property taxes are billed annually and are payable 30 days after the billing date. A lien assessed against real and personal property attaches on the first day of January preceding assessment and levy thereof. J. Compensated Absences Compensated absences consist of personal leave and a calculated amount of family medical leave as defined by the Federal Family and Medical Leave Act (FMLA), earned by employees based on services already rendered. Employees may accumulate up to 240 hours of personal leave depending on years of service, but any personal hours in excess of the maximum amount that are unused by the calendar year-end are converted to family medical leave. Generally, family medical leave benefits provide for qualifying FMLA events and are cumulative but do not vest with employees and therefore, are not accrued. However, upon retirement, County employees with accumulated family medical leave in excess of 1,000 hours are entitled to a $3,000 bonus. The amount of such bonuses is accrued in the liability recorded for compensated absences. The amount of compensated absences expected to be paid by available financial resources is recorded as a current liability at June 30 in the Governmental Funds. The remaining noncurrent amount of compensated absences of the Governmental Funds is recorded in the General Long-Term Debt Account Group. Vested compensated absences of the Proprietary Funds are recorded as expenses and liabilities of those funds as the benefits accrue to employees. See Note 12 - Employee Compensation Payable for more information. K. Total Columns on Combined Statements The total columns on the combined statements are captioned “Memorandum Only” to indicate the aggregate of the columnar statements by fund type and account group. The data in these columns does not present financial position; results of operations or cash flows in conformity with generally accepted accounting principles and are not comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. NOTE 2 – REPORTING CHANGES During the fiscal year 1999-00, Maricopa County established a Planning and Development Fund as a Special Revenue Fund. 25 Notes to the Financial Statements (Continued) NOTE 3 – BEGINNING FUND EQUITY RESTATED The beginning fund equity of the Enterprise Funds was restated to correct an overstatement in the liability for closure and postclosure costs at June 30, 1999, in the Solid Waste Fund related to the County’s landfills, as estimated costs were not adjusted for cost information existing in prior years. Changes in Beginning Fund Equity: Enterprise Funds Fund Equity at June 30, 1999, as previously reported Correct overstatement in liability for closure and postclosure costs Fund Equity at July 1, 1999, as restated $ $ 94,414,687 3,769,223 98,183,910 NOTE 4 – INDIVIDUAL FUND DEFICITS Regional Schools (Special Revenue Fund), Research and Reporting (Special Revenue Fund), Risk Management (Internal Service Fund) and Non-AHCCCS Health Plans (Enterprise Fund) had deficits of $6,400, $140,051, $23,102,947 and $3,143,815, respectively, at June 30, 2000. For all of these funds except the Risk Management Fund, the deficits resulted from operations during the year and are expected to be corrected through normal operations in fiscal year 2000-01. The Risk Management Fund deficit is the result of the County Board of Supervisors electing to not fund the Risk Management Fund’s unpaid claims. Consequently, the Risk Management Fund only billed user departments for operating costs and administrative expenses from fiscal year 1995-96 to fiscal year 1998-99, resulting in a fund deficit of $23,321,519 at June 30, 1999. On July 1, 1999, Risk Management began billing user departments for actuarially determined paid claim estimates. NOTE 5 – DEPOSITS AND INVESTMENTS Arizona Revised Statutes (A.R.S.) authorize the County to invest public monies in the State Treasurer’s investment pool; U.S. Treasury obligations; specified state and local government bonds; and interest-earning investments such as savings accounts, certificates of deposit, and repurchase agreements in eligible depositories. Statute requires collateral for demand deposits, certificates of deposit, and repurchase agreements at 101 percent of all deposits not covered by federal depository insurance. County Treasurer’s Investment Pool – Arizona Revised Statutes require community colleges, school districts, and other local governments to deposit certain public monies with the County Treasurer (see Note 6). Those monies are pooled with County monies for investment purposes. At June 30, 2000, the investment pool had cash on hand of $4,500. The carrying amount of the pool’s total cash in bank was $18,276,027, and the bank balance was $(811,078). At June 30, 2000, the investments in the County Treasurer’s investment pool consisted of the following: U.S. government securities Total Reported Amount $ 1,845,757,254 Fair Value $ 1,845,757,254 $ 1,845,757,254 $ 1,845,757,254 26 Notes to the Financial Statements (Continued) The investment pool’s investments at June 30, 2000, are categorized below to give an indication of the level of risk assumed by the County at year-end. Category 1 includes investments that are insured or registered in the County’s name, or for which the securities are held by the County or its agent in the County’s name. Category 2 includes uninsured and unregistered investments for which the securities are held by the counterparty’s trust department or agent in the County’s name. Category 3 includes uninsured and unregistered investments for which the securities are held by the counterparty, or by its trust department or agent but not in the County’s name. CATEGORY I U.S. government securities Total investments CATEGORY II $ 1,845,757,254 $ 1,845,757,254 CATEGORY III $ $ REPORTED AMOUNT $ $ FAIR VALUE $1,845,757,254 $1,845,757,254 $ 1,845,757,254 $ 1,845,757,254 Other Deposits – At June 30, 2000, the total nonpooled cash on hand was $96,671. The carrying amount of the total nonpooled cash in bank was $31,733,239, and the bank balance was $32,207,158. Of the bank balance, $5,015,928 was covered by federal depository insurance or by collateral held by the County or its agent in the County’s name and $27,191,230 was covered by collateral held by the pledging financial institution’s trust department or agent in the County’s name. Other Investments - At June 30, 2000, the County’s nonpooled investments consisted of the following: U.S. government securities Repurchase agreements Mutual funds Total $ Reported Amount 34,334,036 77,613,948 27,302,380 $ Fair Value 34,334,036 77,613,948 27,302,380 $ 139,250,364 $ 139,250,364 The County’s nonpooled investments at June 30, 2000, are categorized below to give an indication of the level of risk assumed by the County at year-end. U.S. government securities Repurchase agreements Mutual funds CATEGORY CATEGORY CATEGORY REPORTED FAIR I II III AMOUNT VALUE $16,123,545 $ 2,347,237 $ 15,863,254 77,613,948 $ 34,334,036 $ 34,334,036 77,613,948 77,613,948 27,302,380 27,302,380 (Not subject to categorization) Total investments $16,123,545 $ 79,961,185 $ 15,863,254 $ 139,250,364 $ 139,250,364 The Board of Supervisors authorized $5,824,173 of interest earned in certain other funds to be transferred to the General Fund. A reconciliation of cash and investments to amounts shown on the Combined Balance Sheet follows: Cash and Investments: Cash on hand Carrying amount of deposits Reported amount of investments County Treasurer’s Investment Pool $ 4,500 18,276,027 1,845,757,254 $ Total $ $ 1,864,037,781 27 Other 96,671 31,733,239 139,250,364 171,080,274 $ Total 101,171 50,009,266 1,985,007,618 $ 2,035,118,055 Notes to the Financial Statements (Continued) Combined Balance Sheet: Cash in bank and on hand Cash and investments held by County Treasurer Cash and investments held by Trustee $ Total $ 51,549,950 1,957,488,250 26,079,855 2,035,118,055 NOTE 6 – COUNTY TREASURER’S INVESTMENT POOL Arizona Revised Statutes require community colleges, school districts, and other local governments to deposit certain public monies with the County Treasurer. The Treasurer has a fiduciary responsibility to administer those and the County monies under his stewardship. The Treasurer invests, on a pool basis, all idle monies not specifically invested for a fund or program. In addition, the Treasurer determines the fair value of those pooled investments monthly and at June 30. The County Treasurer’s investment pool is not registered with the Securities and Exchange Commission as an investment company and there is no regulatory oversight of its operations. The structure of the pool does not provide for shares and the County has not provided or obtained any legally binding guarantees to support the value of the participants’ investments. Details of each major investment classification follows. Investment Type U. S. government securities Principal $ 1,845,757,254 Interest Rates 5.0 – 7.0% Maturities Up to 3 Years Fair Value $ 1,845,757,254 Reported Amount $ 1,845,757,254 A condensed statement of the investment pool’s net assets and changes in net assets follows. Statement of net assets Assets Liabilities Net assets $ $ Net assets held in trust for: Internal participants External participants Total net assets held in trust $ $ Statement of changes in net assets Total additions Total deductions Net increase Net assets held in trust: July 1, 1999 June 30, 2000 28 1,925,811,575 0 1,925,811,575 610,903,047 1,314,908,528 1,925,811,575 $ 15,314,925,037 15,114,382,474 200,542,563 $ 1,725,269,012 1,925,811,575 Notes to the Financial Statements (Continued) NOTE 7 – ACCOUNTS RECEIVABLE Accounts receivable balances shown on the combined balance sheet for the Enterprise Funds are stated net of allowances for uncollectibles. A summary of such receivables and related estimated uncollectibles at June 30, 2000, follows. ENTERPRISE FUNDS Gross accounts receivable Less: estimated uncollectibles Accounts receivable $ 72,906,145 (41,940,996) $ 30,965,149 NOTE 8 - PROPERTY TAXES RECEIVABLE The County Treasurer is responsible for the collection of property taxes for all governmental entities within the County. Uncollected real property taxes receivable at June 30, 2000, as determined from the records of the County Treasurer’s Office, consisted of the following: YEAR 1999-00 1998-99 1997-98 1996-97 1995-96 1994-95 Prior Total SPECIAL REVENUE FUNDS GENERAL FUND $ $ 4,601,120 129,004 83,088 73,405 48,536 28,616 179,495 5,143,264 $ $ 1,052,896 37,551 0 133 252 1,000 110,725 1,202,557 DEBT SERVICE FUNDS $ $ 453,312 14,641 0 977 3,731 36 47,432 520,129 The portion of property taxes receivable not collected within 60 days after June 30, 2000, has been deferred and, consequently, is not included in current year revenues. In addition, allowance for uncollectable taxes is considered immaterial, therefore, these amounts are not calculated and presented. NOTE 9 – DUE FROM OTHER GOVERNMENTAL UNITS Amounts due from other governments at June 30, 2000, of $148,311,714, include $55,092,335, $17,515,558 and $13,457,595 in state-shared revenues for sales taxes, vehicle license taxes and highway user taxes, respectively, $16,006,983 in jail tax collected by the State but not received by the County, $936,969 in rental car surcharge collected by the State but not received by the County, $30,820,079 in various Federal and State grants, and $4,849,653 due from other governments for prisoner detention and police services. The balance of $9,632,542 is comprised of miscellaneous receivables from Federal, State and Local Governments. 29 Notes to the Financial Statements (Continued) NOTE 10 – CHANGES IN GENERAL FIXED ASSETS A summary of the changes in general fixed assets follows. BALANCE JULY 1, 1999 GENERAL FIXED ASSETS Land Buildings Improvements other than buildings Machinery and equipment Construction in progress Total general fixed assets $ $ ADDITIONS 33,020,453 657,806,192 55,169,396 209,723,708 6,592,046 962,311,795 BALANCE JUNE 30, 2000 DEDUCTIONS $ $ 1,322,906 39,245 44,558,998 29,807,830 $ 75,728,979 $ 1,498,372 $ 8,893,751 3,806,759 14,198,882 33,020,453 657,630,726 55,208,641 245,388,955 32,593,117 $ 1,023,841,892 The schedule of investment in general fixed assets by source at June 30, 2000, is as follows: General Fund Capital Projects Fund Special Revenue Funds: Air Pollution Animal Control Bank One Ball Park Flood Control Housing Department Jail Operations Library Other Grants Other Special Revenue Parks and Recreation Public Health Recorder’s Surcharge Regional Schools Sports Authority Stadium District Transportation Total investment in general fixed assets $ 437,617,474 32,593,117 4,643,342 4,055,787 355,291,757 23,355,089 43,985,901 2,322,269 8,767,256 17,429,283 9,236,779 5,621,565 6,400,833 5,182,955 8,838,377 22,333 13,123 58,464,652 $ 1,023,841,892 NOTE 11 – PROPRIETARY FUNDS PROPERTY, PLANT AND EQUIPMENT The Proprietary Fund type schedule of property, plant and equipment by asset class at June 30, 2000, is as follows: ASSET CLASS Land Buildings Improvements other than buildings Machinery and equipment Construction in progress Total property, plant and equipment Accumulated depreciation Net property, plant and equipment INTERNAL SERVICE FUNDS ENTERPRISE FUNDS $ 1,489,679 71,108,245 1,375,385 71,140,896 7,383,352 152,497,557 (82,259,368) $ 70,238,189 30 $ 0 379,533 0 8,704,503 0 9,084,036 (5,433,144) $ 3,650,892 TOTAL PROPRIETARY FUNDS $ $ 1,489,679 71,487,778 1,375,385 79,845,399 7,383,352 161,581,593 (87,692,512) 73,889,081 Notes to the Financial Statements (Continued) NOTE 12 – EMPLOYEE COMPENSATION PAYABLE Compensated absences consist of personal leave and a calculated amount of family medical leave, as defined by the Federal Family and Medical Leave Act (FMLA), earned by employees based on services already rendered. Employees may accumulate up to 240 hours of personal leave hours, but any personal leave hours in excess of the maximum amount that are unused by the calendar year-end are converted to family medical leave. Generally, family medical leave benefits provide for qualifying FMLA events and are cumulative, but do not vest with employees and therefore, are not accrued. Personal leave and other compensated absences with similar characteristics are accrued as a liability when the benefits are earned by the employees, if the leave is attributable to past service and it is probable that the employer will compensate the employees for the benefits through paid time or some other means, such as cash payments at termination or retirement. Additionally, the liability to be recognized should be based upon these requirements: a) b) Upon retirement, County employees with accumulated family medical leave in excess of 1,000 hours are entitled to a $3,000 bonus. Fringe benefits related to compensated absences are susceptible to accrual. Liabilities for personal leave and the $3,000 bonus earned by employees at June 30, 2000, were recorded in the following funds and account group: General Special Revenue Enterprise/Internal Service General Long-Term Debt Total $ $ 3,186,000 2,605,320 3,648,793 27,084,256 36,524,369 The remaining balance of $9,317,660 is comprised of accrued payroll and employee benefits at June 30, 2000. NOTE 13 – LONG-TERM OBLIGATIONS Under the direction of the U.S. Department of Housing and Urban Development (HUD) Public Housing Authority GAAP Conversion Guide dated January 1, 2000, Maricopa County will no longer report a liability for the $17,973,888 of Housing Department permanent notes and interest. The Stadium District revenue bonds payable at June 30, 1999 and 2000, in the amounts of $30,230,000 and $28,225,000 respectively, have been reclassified as Stadium District debt with governmental commitment. The City of Peoria and the City of Mesa Municipal Development Corporation issued these revenue bonds on behalf of the Stadium District. Under the Intergovernmental Agreements (IGA), the Stadium District has agreed to pay the principal and interest payments due on the bonds from Stadium District revenues. As the obligation of the Stadium District was established through these intergovernmental agreements the reclassification is considered appropriate. A summary of changes in the general long-term obligations follows: 31 Notes to the Financial Statements (Continued) BALANCE JULY 1, 1999 General obligation bonds payable $ 99,910,000 ISSUES/ ADDITIONS $ RETIREMENTS/ DEDUCTIONS $ 20,315,000 Special assessment debt with governmental $ 79,595,000 208,160 659,388 14,115 95,975 Housing Department bonds payable Housing Department permanent notes and interest BALANCE JUNE 30, 2000 17,973,888 Housing Department loans payable 108,669 1,976,984 Stadium District revenue bonds 1,280,426 27,704,259 Stadium District debt with governmental commitment 2,005,000 28,225,000 4,054,594 18,121,511 3,445,476 17,222,210 Capital leases payable (Note 14) 4,542,153 Certificates of participation payable Employee compensation payable (Note 12) 2,731,764 Claims and judgements payable (Note 17B and C) 27,084,256 11,964,099 $ 312,766,432 $ 19,238,016 $ 11,195,500 70,719,037 60,600,828 $ 271,403,620 Issues of long-term debt were as follows at June 30, 2000: General Obligation Bonds General obligation (G.O.) bonds are direct obligations of the County. Prior to issuance, G.O. bonds must have a majority vote approval from the residents. Principal and interest are payable from secondary property taxes levied on all taxable property within the County without limitation as to rate or amount. The bonds are generally callable and the interest payable semiannually. AMOUNT OF ISSUE DESCRIPTION 1986 Bond Issue Series Series D (1993) 1992 Refunding Bond Issue First Series 1992 Second Series 1992 1994 Refunding Bond Issue 1994A Tax Exempt 1995 Refunding Bond Issue $ $ OUTSTANDING AT JUNE 30, 2000 INTEREST RATES MATURITY DATES 25,575,000 4.5 - 7.5% 7-1-00/04 68,500,000 67,500,000 4.0 – 5.4% 6.25% 7-1-00/03 7-1-00/03 7,275,000 58,700,000 9,220,000 17,320,000 5.0 – 5.2% 4.5 – 4.7% 7-1-00/02 7-1-00/02 3,295,000 6,640,000 188,115,000 $ $ 24,000,000 99,910,000 Special Assessment Bonds Debt With Governmental Commitment Special Assessments Bonds are recorded in the General Long-Term Debt Account Group and payable from assessments collected from property owners benefited by the respective improvements. The proceeds were used to finance construction in these districts. While there is no legal obligation for the County to further secure the special assessment bonds of the districts below, the County has made a moral commitment to take steps necessary to prevent default. The following special assessment districts had bonds outstanding at June 30, 2000: 32 Notes to the Financial Statements (Continued) AMOUNT OF ISSUE $ 59,379 73,587 48,813 274,888 60,657 301,960 185,810 83,236 301,905 14,004 $ 1,404,239 DESCRIPTION Fairview Lane 158th Street Boulder Grand View Manor East Fairview Lane Queen Creek Water White Fence Farms 104 th Place/University Central Avenue Billings Street INTEREST RATES 9.000% 9.000% 9.000% 9.000% 9.000% 4.870% 9.000% 9.000% 9.000% 9.000% MATURITY DATES 1-1-01/06 1-1-01/02 1-1-01/02 1-1-01/05 1-1-01/07 7-1-00/17 1-1-01/07 1-1-01/07 1-1-01/09 1-1-01/08 $ $ OUTSTANDING AT JUNE 30, 2000 17,718 4,934 5,300 46,816 26,894 271,260 67,778 46,100 234,965 7,683 729,448 Public Housing Bonds Housing Department Bonds, payable from Federal government subsidies, are due annually in varying principal and interest amounts. DESCRIPTION AZ 9-6 AMOUNT OF ISSUE INTEREST RATE MATURITY DATES 369,787 3.875% 11-1-00/05 $ OUTSTANDING AT JUNE 30, 2000 $ 95,975 Housing Department Loans Payable Housing Department loans payable at June 30, 2000, consisted of the outstanding notes below. The Department sold notes to the Federal Financing Bank. These notes will be repaid through Federal government subsidies. AMOUNT OF NOTE DESCRIPTION AZ 9-5 AZ 9-9 $ $ INTEREST RATE MATURITY DATES OUTSTANDING AT JUNE 30, 2000 6.60% 6.60% 11-1-00 11-1-00/12 $ 180,839 3,112,494 3,293,333 $ 15,838 1,961,146 1,976,984 Following is the schedule of principal and interest requirements on the Housing Department loans payable: YEAR 2000-01 2001-02 2002-03 2003-04 2004-05 After 2005 PRINCIPAL $ $ INTEREST 115,484 106,578 113,612 121,110 128,829 1,391,371 1,976,984 $ $ 33 130,838 122,859 115,825 106,327 100,608 444,121 1,020,578 TOTAL $ $ 246,322 229,437 229,437 227,437 229,437 1,835,492 2,997,562 Notes to the Financial Statements (Continued) Stadium District Revenue Bonds and Debt with Governmental Commitment Stadium District Revenue Bonds are special obligations of the District. The bonds are payable solely from pledged revenues, consisting of car rental surcharges levied and collected by the Stadium District pursuant to A.R.S. §48-4234. Under the statute, the Stadium District may set the surcharge at $2.50 on each lease or rental of a motor vehicle licensed for hire, for less than one year, and designed to carry fewer than 15 passengers, regardless of whether such vehicle is licensed in the State of Arizona. The Stadium District Board of Directors initially levied a surcharge at a rate of $1.50 beginning in January 1992 and increased the surcharge to $2.50, the maximum amount permitted by statute, in January 1993. The bonds do not constitute a debt or a pledge of the faith or credit of Maricopa County, the State of Arizona, or any other political subdivision. The payment of the bonds is enforceable solely out of the pledged revenues and no owner shall have any right to compel any exercise of taxing power of the District, except for surcharges. On May 15, 1993, the Stadium District issued $10,640,000 of Revenue Bonds Series 1993A to renovate Phoenix Municipal Stadium and construct a practice facility, and to pay off $2,731,000 of outstanding debt financed by the City of Tempe for the renovation of Tempe Diablo Stadium. On July 1, 1993, the Stadium District issued $4,870,000 of Revenue Bonds Series 1993B to purchase Compadre Stadium. On June 1, 1996, the Stadium District issued $9,110,000 of Revenue Bonds Series 1996 to assist in the construction of the City of Mesa HoHoKam Stadium for use by the Chicago Cubs and to assist in the construction of the City of Phoenix Maryvale Baseball Park for use by the Milwaukee Brewers. Subordinate Debt - On June 1, 1993, the City of Peoria issued $24,160,000 of 1993 Series A Bonds on behalf of the Stadium District to construct the Peoria Sports Complex for use by the San Diego Padres and the Seattle Mariners. The Stadium District entered into an Intergovernmental Agreement (“IGA”) with the City of Peoria and the City of Peoria Municipal Sports Complex Authority, pursuant to which the Stadium District has agreed to pay the principal and interest payments due on the bonds from Stadium District Revenues. Stadium District Revenues in the “Peoria Subordinate Obligation Subaccount” remain subject to the pledge and priority lien of the Stadium District Bonds. Second Subordinate Debt - On April 1, 1996, the City of Mesa Municipal Development Corporation issued $10,000,000 of Revenue Bonds Series 1996B on behalf of the Stadium District. Pursuant to the terms of an IGA with the City of Mesa, the Stadium District will, as certain specified revenues become available in the future, repay the City of Mesa an amount equal to the debt service associated with the Series 1996B Bonds, plus certain expenses relating thereto. The calculation of available revenues under the IGA for fiscal year 2000 is $664,333 and is due and payable October 15, 2000. At June 30, 2000, the Stadium District had prepaid $563,837 to the City of Mesa toward future debt payments. The bonds are secured solely by the City of Mesa’s obligation to make payments under the lease and its pledge of excise taxes to secure such obligation. The bonds are remarketed by their remarketing agent at an annual interest rate necessary to market such bonds at prices equal to 100% of the principal amounts thereof, which is not to exceed 15%. On March 10, 1997, the Stadium District issued $10,000,000 in Second Subordinate Capital Appreciation Net Revenue Bonds to assist in the construction of the City of Phoenix Maryvale Baseball Park for use by the Milwaukee Brewers. The bonds mature October 15, 2035. Pursuant to terms of the agreement, the Stadium District will, as certain specified revenues become available in the future, prepay the bonds. The calculation of certain specified revenues under the debt agreement for fiscal year 2000 is $664,333 and is due and payable October 15, 2000. At June 30, 2000, the value of the bonds including interest is $8,283,401, which represents the total obligation if paid on that date. 34 Notes to the Financial Statements (Continued) The Stadium District had the following revenue bonds outstanding at June 30, 2000: AMOUNT OF ISSUE DESCRIPTION OUTSTANDING AT JUNE 30, 2000 INTEREST RATES MATURITY DATES 10,640,000 3.90 - 5.50% 7-1-00/13 4,870,000 3.70 - 4.75% 7-1-00/03 2,640,000 9,110,000 5.00 - 5.75% 7-1-00/14 8,795,000 24,160,000 4.50 - 7.70% 7-1-00/13 20,230,000 10,000,000 10,000,000 Variable, 15% maximum 6.26 - 8.77% 10-15-01/16 10-15-35 Revenue Bonds Series 1993A $ Series 1993B Series 1996 IGA Peoria Sports Complex Series 1993A Second subordinate obligations: IGA Mesa Municipal Dev. Capital Appreciation Bonds $ 68,780,000 $ 10,400,000 8,895,000 6,669,259 $ 57,629,259 Certificates of Participation Certifications of Participation represent proportionate interests in semiannual lease payments. The County’s obligation to make lease payments are subject to annual appropriations being made by the County for that purpose. On February 1, 2000, Maricopa County issued $5,300,000 of Certificates of Participation to pay for the cost of construction for the Avondale Family Health Center. On August 1, 1996, Maricopa County issued $2,500,000 of Certificates of Participation to pay for the cost of a building for Maricopa County Regional School District 509. On August 1, 1994, Maricopa County issued $30,000,000 of Certificates of Participation to assist in the acquisition of the County’s Southeast Juvenile Court and Detention Center and its adult detention facility known as the Estrella Jail Complex. On August 1, 1993, Maricopa County issued $3,850,000 of Certificates of Participation to assist in the acquisition, construction and equipping of the County’s West Mesa Justice Court and Northwest Regional Probation Center facilities. Additionally, the proceeds were used for an advance refunding of the Certificates of Participation Series 1989 and to prepay land purchase agreements the County had previously executed with the State of Arizona. The following Certificates of Participation were outstanding at June 30, 2000: AMOUNT OF ISSUE DESCRIPTION 2000 1996 1994 1993 Certificates Certificates Certificates Certificates of of of of Participation Participation Participation Participation $ $ INTEREST RATES 5,300,000 2,500,000 30,000,000 3,850,000 41,650,000 5.500 5.750 5.125 4.800 - 6.00% 6.25% 6.00% 5.25% MATURITY DATES 7-1-01/10 6-1-01/11 5-25-01/04 6-01-01/08 OUTSTANDING AT JUNE 30, 2000 $ $ 5,300,000 2,003,380 14,285,000 1,300,001 22,888,381 The following is a schedule of future minimum principal and interest payments, for the above-described Certificates of Participation: 35 Notes to the Financial Statements (Continued) YEAR 2000-01 2001-02 2002-03 2003-04 2004-05 After 2005 Total principal and interest payments Amount representing interest Total Certificates of Participation payable at June 30, 2000 ENTERPRISE FUNDS $ 839,557 803,826 803,860 805,447 760,958 3,752,911 7,766,559 (2,100,388) $ 5,666,171 GENERAL LONGTERM DEBT ACCOUNT GROUP $ 4,671,788 4,579,683 4,580,727 4,482,259 326,120 1,750,445 20,391,022 (3,168,812) $ 17,222,210 The following fixed assets are currently associated with the Certificates of Participation: GENERAL FIXED ASSETS ACCOUNT GROUP ENTERPRISE FUNDS Land Juvenile Court Justice Court/Probation Center Buildings Avondale Family Health Center Pappas School Building $ 1,084,430 $ 30,000,000 2,765,570 155,617 $ 1,240,047 $ 2,500,000 35,265,570 Refunded and Refinanced Obligations Future debt service on refunded bonds has been provided through advanced refunding bond issues whereby refunding bonds are issued and the net proceeds, plus any additional resources that may be required, are used to purchase securities issued or guaranteed by the United States government. These securities are then deposited in an irrevocable trust under an escrow agreement which states that all proceeds from the trust will be used to fund the principal and interest payments of the previously issued debt being refunded. The trust deposits have been computed so that the securities in the trust, along with future cash flows generated by the securities, will be sufficient to service the previously issued bonds. The proceeds of the refunding issues have been placed in irrevocable trusts and invested in U.S. Treasury obligations that, together with the interest earned thereon, will provide amounts sufficient for future payment of principal and interest of the issues refunded. The outstanding balance of the refunded debt and the related assets held in trust at June 30, 2000, is not included in the accompanying financial statement. General Obligation Bonds Remaining Amount Outstanding Date Refunded Project of 1986, Series B Project of 1986, Series C Project of 1986, Series C Total Refunded Bonds Outstanding 2/1/92 2/1/92 8/1/92 $ $ 36 8,000,000 9,000,000 58,000,000 75,000,000 Notes to the Financial Statements (Continued) Legal Debt Margin County indebtedness may not exceed six percent of the value of the County’s taxable property ascertained by the last assessment. However, with voter approval, the County may become indebted for an amount not to exceed 15 percent of such taxable property. At June 30, 2000, the County’s net bonded debt was $79,595,000, (0.43% of taxable property), while the six percent limit was $1,120,609,851 and the 15 percent limit was $2,801,524,627. Debt Service Requirements The County’s debt service principal and interest requirements to maturity on all General Obligation, Special Assessment, Housing Department and Stadium District bond issues are as follows: Fiscal Year 2000-01 2001-02 2002-03 2003-04 2004-05 After 2005 General Obligation $ 25,941,675 22,160,035 21,515,750 20,975,000 $ 90,592,460 (10,997,460) 79,595,000 Less Interest $ Special Assessmen t Housing Department $ 98,640 102,696 66,578 92,292 108,759 492,796 $ 961,761 (302,373) $ 659,388 $ 17,560 19,781 16,356 18,578 17,921 17,264 $ 107,460 (11,485) $ 95,975 Stadium District Total Debt Service 4,357,155 4,345,683 4,346,105 4,347,300 4,351,295 41,796,423 $ 63,543,961 (23,178,961) $ 40,365,000 $ 30,415,030 26,628,195 25,944,789 25,433,170 4,477,975 42,306,483 $ 155,205,642 (34,490,279) $ 120,715,363 $ The principal and interest on the Second Subordinate Capital Appreciation Net Revenue Bonds ($6,669,259) and the IGA City of Mesa Municipal Development Corporation Revenue Bonds Series 1996B ($8,895,000) have been excluded from the above schedule as the timing of the repayments cannot be determined due to these bonds having variable interest rates and other factors affecting future payments. Conduit Debt Obligations Maricopa County issues revenue bonds on behalf of private sector entities to provide financial assistance for projects deemed to be of public interest. Neither the principal, accrued interest or premium, if any shall ever constitute an indebtedness of the County or State of Arizona or any political subdivision, nor shall it be a liability or a charge against the general credit or taxing powers. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. As of June 30, 2000, there were three revenue bonds outstanding, with an aggregate principal amount payable of $132,570,000. NOTE 14 – OBLIGATIONS UNDER LEASES A. Operating Leases – The County’s operating leases are for office equipment, land and buildings. Rental expenses under the terms of these operating leases were $14,917,844 for the year ended June 30, 2000. These operating leases have remaining lease terms from one to twelve years. Also, they provide renewal options and are contingent on budgetary appropriations each fiscal year. The future minimum rental payments required under these operating leases as of June 30, 2000, are as follows: 37 Notes to the Financial Statements (Continued) YEAR 2000-01 SPECIAL REVENUE FUNDS GENERAL FUND $ 8,445,901 $ 1,874,970 ENTERPRISE FUNDS $ 1,466,733 TOTAL $ 11,787,604 2001-02 6,757,636 1,290,801 1,399,035 9,447,472 2002-03 5,986,655 747,176 818,623 7,552,454 2003-04 4,705,276 723,719 168,744 5,597,739 2004-05 3,104,486 247,517 150,101 3,502,104 Thereafter Total minimum payments required 7,402,355 235,061 0 7,637,416 $ 36,402,309 $ 5,119,244 $ 4,003,236 $ 45,524,789 B. Capital Leases - The County has entered into various lease-purchase agreements, which are noncancellable, for the acquisitions of the following equipment: ENTERPRISE FUNDS Computer Systems and Equipment Data Communications Equipment Medical Equipment and Furniture Modular Buildings and Improvements Optical Scan Counter Radio System Sheriff’s Helicopters Telephone Systems Total Fixed Assets Accumulated Depreciation Net Value of Leased Fixed Assets $ GENERAL FIXED ASSETS ACCOUNT GROUP $ 8,094,090 235,464 112,336 3,905,953 4,212,000 9,490,995 4,064,699 294,092 30,409,629 $ 30,409,629 2,361,799 $ 2,361,799 (1,704,656) 657,143 These lease-purchase agreements require the County to pay all maintenance costs. At the time of the final principal and interest payments, title to the leased equipment transfers to the County. These leases are contingent on budgetary appropriations each fiscal year. The assets are capitalized at total principal cost. The following is a schedule of future minimum lease payments for the above-described capital leases: YEAR 2000-01 2001-02 2002-03 2003-04 2004-05 Thereafter Total minimum lease payments Amount representing interest Present value of net minimum lease payments GENERAL LONGTERM DEBT ACCOUNT GROUP ENTERPRISE FUNDS $ 400,278 232,792 0 0 0 0 633,070 (24,276) $ 4,880,881 3,498,992 3,014,194 2,546,944 2,485,438 4,909,009 21,335,458 (3,213,947) $ 608,794 $ 18,121,511 38 Notes to the Financial Statements (Continued) NOTE 15 – MUNICIPAL LANDFILL CLOSURE AND POSTCLOSURE CARE COSTS State and Federal laws and regulations require Maricopa County to place a final cover on the eight County landfills (this includes three transfer stations) when they stop accepting waste and to perform specific maintenance and monitoring functions at the site for thirty years after closure. The County reports a portion of closure and postclosure care costs as an operating expense, based on capacity used during the fiscal year. In addition, a liability will be reported based on the total capacity used to date. At June 30, 2000, the operating expense and liability are as follows: CAVE CREEK CLOSURE COSTS Total closure and postclosure costs Approximate total capacity (cubic yards) Total cost per cubic yard $ 3,087,701 $ $ $ NEW RIVER 1,429,434 $ TRANSFER STATIONS GILA 1,131,300 $ 777,323 $ 504,050 TOTAL $ 12,526,277 3,346,000 7.17 2,683,200 530,936 258,720 12,138,856 5,320,000 0 5,320,000 3,190,000 78,000 3,268,000 2,683,200 0 2,683,200 530,936 0 530,936 258,720 0 258,720 11,982,856 78,000 12,060,856 100.00% 97.61% 100.00% 100.00% 100.00% 99.35% 3,828,000 0 $ 4,373,731 559,635 1,293,500 0 $ 717,000 0 (740,299) 103,469 (162,200) 60,323 3,087,701 $ 5,036,835 1,131,300 $ 777,323 0 1 0 0 $ Capacity used HASSAYAMPA PHASE 1 $ 5,596,469 5,320,000 WASTE FLOW (Cubic Yards) Prior to fiscal year 1999-00 Fiscal Year 1999-00 Total waste received ACCRUAL OF COSTS Prior to fiscal year 1999-00 Fiscal year 1999-00 Adjustment of liability for revised estimate of closure costs Total costs accrued at June 30, 2000 QUEEN CREEK $ 1,870,000 0 $ (440,566) $ 1,429,434 $ $ 3,094,000 0 $ (2,589,950) $ 504,050 15,176,231 559,635 (3,769,223) $ 11,966,643 $ 78,000 559,634 REMAINING CAPACITY AND COSTS Remaining life in years Remaining capacity (cubic yards) Remaining costs to accrue 0 0 $ $ 78,000 559,634 0 $ 0 0 $ 0 0 0 0 $ 0 $ 0 0 Accrued liabilities of $11,966,643 have been reduced by $2,993,155 for actual closure and postclosure care costs incurred. The total estimated cost for closure and postclosure care was reduced by $3,769,223 during fiscal year 1999-00. This revision was due to the closure costs of the closed landfills being lower than originally estimated. The revised accrued liability balance at June 30, 2000, for the Solid Waste Enterprise Fund is $8,973,488. The County will recognize the remaining estimated cost of closure and postclosure care costs of $559,634 as the remaining estimated capacity is filled. These amounts are based on what it would cost to perform all closure and postclosure care in fiscal year 1999-00. The actual cost to close the sites may differ from the estimates due to changes in technology, inflation, or changes in regulations. The estimated costs to be incurred in future fiscal years is as follows: YEAR CLOSURE 2000-01 2001-02 2002-03 2003-04 2004-30 $ Total $ POSTCLOSURE 4,106,542 0 0 0 0 4,106,542 $ $ 39 119,995 169,175 169,175 169,175 4,799,060 5,426,580 TOTAL $ $ 4,226,537 169,175 169,175 169,175 4,799,060 9,533,122 Notes to the Financial Statements (Continued) Effective September 1, 1997, State and Federal laws and regulations require that the County demonstrate financial assurance to ensure that the funds necessary to meet the costs of closure, postclosure care, and corrective action will be available when needed. The County is in compliance with these requirements. NOTE 16 – RISK MANAGEMENT The Risk Management Fund and the Employee Benefits Trust Fund (Internal Service Funds) account for the financing of the uninsured risk of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; natural disasters; and short-term disability to eligible employees. Also, prior to January 1, 1998, the County was liable for a portion of medical benefits to eligible employees and their dependents. Subsequent to January 1, 1998, all employee medical benefits are provided through commercial insurance coverage. The County is still liable for claims filed under the previous medical coverage. The County carries commercial insurance for general and automobile liability in excess of $1,000,000 per occurrence and medical malpractice liability in excess of $1,000,000 per occurrence. Settled claims have not exceeded this commercial coverage since the inception of these insurance policies. Payment of workers’ compensation benefits is self-funded up to $250,000 per occurrence. Liabilities for unpaid claims are estimates determined by an independent actuary using the following actuarial methods: incurred loss development, paid loss development, frequency/severity, exposure/loss rate (incurred losses), and the exposure/loss rate (paid losses). Accrued actuarial liabilities are based on a discounted 55 percent confidence level assuming a 5.27 percent annual rate of return on future investment income. Accrued actuarial liabilities at June 30, 2000, for each insurable area follows. General liability Automobile liability Malpractice Workers’ compensation Property reserve Auto physical damage reserve Subtotal Employee health and disability claims Total $ $ 16,660,089 857,364 16,812,189 8,388,464 245,725 66,793 43,030,624 169,167 43,199,791 Changes in the unpaid claims liability reported in the Risk Management Fund follows. BALANCE JULY 1 YEAR 1997-98 1998-99 1999-00 $ 26,957,623 30,372,897 40,772,018 CURRENT-YEAR CLAIMS AND CHANGES IN ESTIMATE $ 11,581,577 19,724,588 10,779,261 40 CLAIM PAYMENTS BALANCE JUNE 30 $ (8,166,303) (9,325,467) (8,520,655) $ 30,372,897 40,772,018 43,030,624 Notes to the Financial Statements (Continued) NOTE 17 – CONTINGENT LIABILITIES A. General Litigation - At June 30, 2000, there were lawsuits and claims pending against the County including interest and costs of litigation ranging from a probable/possible loss of $23,319,383 to a remote loss of $40,769,383 depending upon the outcome of the litigation. A total of $42,718,106 has been accrued in the liability for reported and incurred but not reported claims for general liability, automobile liability, malpractice and workers’ compensation claims in the Risk Management Fund based on the actuary calculation. See Note 16 - Risk Management for more information. B. Indigent Health Care Litigation - At June 30, 2000, there were lawsuits and claims pending against the County in the amount of $128,356,539 for Indigent Health Care. The County has accrued a liability of $1,500,000 in the County General Fund (in accrued liabilities) at June 30, 2000, and $46,169,037 in the General Long-Term Debt Account Group (in Claims and Judgements Payable) in accordance with GASB 10 - Accounting and Financial Reporting for Risk Financing and Related Insurance Issues. C. Environmental Claims - The County has estimated and recorded a probable liability of $24,550,000 in the General Long-Term Debt Account Group in Claims and Judgements Payable for claims resulting from environmental hazards such as illegal dumping by previous landowners and tenants. There is a potential incremental liability of $126,450,000, which is contingent upon the extent to which additional environmental contamination is found. The County is researching historical records and performing investigations to identify the previous landowners and parties who are responsible for the environmental hazards. NOTE 18 – CONTRIBUTED CAPITAL Changes in proprietary fund type contributed capital for the year are summarized as follows: CONTRIBUTED CAPITAL AT JULY 1, 1999 ADDITIONS CONTRIBUTED CAPITAL AT JUNE 30, 2000 DEDUCTIONS ENTERPRISE FUNDS Maricopa Health Plan Medical Center ALTCS Non-AHCCCS Health Plans Solid Waste Total $ 590,079 47,951,622 4,814 9,401 10,791,231 $ $ $ 590,079 82,073,127 4,814 9,401 10,791,231 $ 59,347,147 $ $ $ 93,468,652 $ 14,744,048 1,079,758 291,348 2,886,478 30,445 $ $ $ 14,744,048 1,079,758 291,348 2,886,478 30,445 $ 19,632,407 $ $ $ 19,632,407 34,121,505 34,121,505 INTERNAL SERVICE FUNDS Equipment Services Telecommunications Reprographics Risk Management Employee Benefits Trust Sheriff Warehouse Total 600,330 600,330 41 Notes to the Financial Statements (Continued) NOTE 19 – MEDICAL CENTER OPERATING REVENUE Medical Center operating revenue is reported net of the following deductions: Gross patient service revenue Allowance for uncollectible accounts Indigent patient write-off Contractual and administrative adjustments Cost containment contractual adjustments Total net patient revenue $ Charges for services Total charges for services 356,919,201 (37,608,354) (79,036,580) (59,040,295) (83,947,170) 157,286,802 15,554,098 15,554,098 Disproportionate share settlement Disproportionate share distributions Miscellaneous Total other revenue 68,636,100 (55,495,800) 1,683,396 14,823,696 Total operating revenue $ 187,664,596 NOTE 20 – RESIDUAL EQUITY TRANSFERS During fiscal year 1999-00, ALTCS transferred fund balance in excess of reserve requirements to the General Fund in the amount of $34,121,505. The General Fund transferred $34,121,505 to the Medical Center to cover account deficits. FUND DESCRIPTION EQUITY TRANSFER-IN EQUITY TRANSFER OUT General Fund $ 34,121,505 Surplus From ALTCS $ 34,121,505 Transfer To Medical Center For Deficit Enterprise Funds ALTCS Medical Center 34,121,505 Trans f er Surplus To General F und Trans f er F rom General F und To C ov er D ef ic it 34,121,505 In addition, there were transfers to the General Fixed Assets Account Group in the amount of $1,052,495 from Telecommunications (Internal Service Fund). NOTE 21 – INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS The interfund receivables, payables, and operating transfers by fund are as follows: 42 Notes to the Financial Statements (Continued) DUE FROM OTHER FUNDS FUNDS GENERAL $ 75,378,475 DUE TO OTHER FUNDS OPERATING TRANSFERS IN OPERATING TRANSFERS OUT $ $ $ 633,662 151,792,199 SPECIAL REVENUE Transportation Flood Control Adult Probation Grants Human Services Grants Public Health Air Pollution CDBG Housing Trust Library Stadium District Bank One BallPark Operations Animal Control Adult Probation Services County Attorney Grants Document Retrieval Jail Operations Justice Court Enhancement Justice Court Judicial Parks Enhancement Parks Souvenir Parks Lake Pleasant Planning and Development Public Defender Training Public Health Pharmacy Recorders Surcharge Research and Reporting Sheriff Grants Sheriff Inmate Health Services Sheriff Special Funding 473,079 7,722 8,398,659 587,624 10,572 353,461 234,941 46,648 1,175 60,000 3,193 5,489,334 517,168 6,973 94,930,610 105,606,875 1,501 3,769 73,568 460,130 255,608 93,501 191,081 38,287 40,284 25,000 25,000 145,769 49,682 33,692 37,220 34,688 108,390 124,390 257,283 3,071 505,050 1,259 3,750,000 DEBT SERVICE General Obligation Stadium District 2,982 3,134,566 5,489,334 CAPITAL PROJECTS Major League Stadium Bank One Ballpark Project Reserve Jail Construction Fund Intergovernmental 2,268 517,168 105,606,875 48,725,000 ENTERPRISE Medical Center ALTCS Non-AHCCCS Health Plans Solid Waste 28,237,676 34,121,505 596,226 10,207,901 1,127,826 616,200 64,220 297,297 INTERNAL SERVICE Sheriff Warehouse 543,030 AGENCY Property Tax Collection Special Purpose 719,805 2,478,127 TRUST Treasurer’s Investment Pool Total $ 659,935 76,985,731 $ 43 76,985,731 $ 269,983,536 $ 269,983,536 Notes to the Financial Statements (Continued) NOTE 22 – BUDGETARY BASIS OF ACCOUNTING The adopted budget of the County is prepared on a basis consistent with generally accepted accounting principles with certain exceptions. The activity in Sports Authority, Street Lighting, Regional Schools, Taxpayers’ Information, Regional School District 509, and Regional School District 512 (Special Revenue Funds); Special Assessment Fund (Debt Service Fund) and Bond Fund (Capital Projects Fund) were not specifically budgeted, but were presented as separate funds for financial statement presentation. The capital lease expenditures and the proceeds from the capital leases within the General Fund were not specifically budgeted. In addition, General Fund indirect cost recoveries and disproportionate share settlement payments were budgeted as both operating transfers in and expenditures and therefore, these amounts were also reported on the combined budget statement. However, these activities were eliminated on the Combined Statement of Revenues, Expenditures and Changes in Fund Balances. The following reconciliation is necessary to present the excess of revenues and other sources over expenditures and other uses from the Combined Statement of Revenues, Expenditures and Changes in Fund Balances on a budgetary basis to provide a more meaningful comparison. GENERAL Excess (deficiency) of revenues and other sources over expenditures and other uses, from the Combined Statement of Revenues, Expenditures and Changes in Fund Balances Capital lease expenditures Proceeds from capital leases Indirect cost adjustment – operating transfers in Indirect cost adjustment – expenditures Disproportionate Share Payment – operating transfers in Disproportionate Share Payment – expenditures $ 13,719,336 $ (16,381,968) DEBT SERVICE $ (1,232,262) CAPITAL PROJECTS $ 131,667,014 4,542,153 (4,542,153) (6,855,046) 6,855,046 (55,495,800) 55,495,800 (601,559) 742,409 (4,652,498) 4,459,384 (581,420) 529,376 (131,682) 938 (13,862,078) 15,175,177 (575,594) 837,534 Regional Schools Fund revenues Regional Schools Fund expenditures Street Lighting Fund revenues Street Lighting Fund expenditures Sports Authority Fund revenues Sports Authority Fund expenditures Taxpayers’ Information Fund revenues Taxpayers’ Information Fund expenditures Regional School District 509 Fund revenues Regional School District 509 Fund expenditures Regional School District 512 Fund revenues Regional School District 512 Fund expenditures Special Assessment Fund revenues Special Assessment Fund expenditures Bond Fund revenues Excess (deficiency) of revenues and other sources over expenditures and other uses, from the Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual SPECIAL REVENUE (280,976) 273,238 (53,726) $ 13,719,336 $ (15,041,981) $ (1,240,000) $ 131,613,288 NOTE 23 – DISPROPORTIONATE SHARE SETTLEMENT Section 1923 of the Social provide medical services to were met for the year ended 1999, First Special Session, based on various qualifying Security Act establishes Federal requirements designed to aid entities that a disproportionate share of medically indigent patients. These requirements June 30, 2000, through disproportionate share settlements established by Laws Chapter 1 (Laws 1999). AHCCCS was directed to distribute such settlements criteria and allocation processes. Laws 1999 appropriated the 44 Notes to the Financial Statements (Continued) disproportionate share settlement amounts to be distributed to the hospitals for the year ended June 30, 2000. The Medical Center’s share of the settlement for the year ended June 30, 2000, totaled $68,636,100. However, Laws 1999, First Regular Session, Chapter 176 also mandated the reimbursement of a portion of the disproportionate share settlement through the State Treasurer to the State General Fund. Required reimbursements totaled $55,495,800 for the year ended June 30, 2000. NOTE 24 – SEGMENT INFORMATION ON ENTERPRISE FUNDS The County operates the following Enterprise Funds: Maricopa Health Plan, Medical Center, Arizona LongTerm Care System (ALTCS), Maricopa County Health Plans (Non-AHCCCS), and Solid Waste. Segment information for the year ended June 30, 2000 is as follows: MARICOPA HEALTH PLAN Operating revenues Depreciation, depletion, and amortization expense Operating income (loss) Operating grants Operating transfers: Transfers in Transfers out Net income (loss) Fund Equity: Change in contributed capital Residual equity transfer out Property, plant and equipment: Additions Deletions Net working capital Total assets Total equity (deficit) $ 70,552,611 65,297 (45,222) 974,822 MEDICAL CENTER $ 187,664,596 NONAHCCCS HEALTH PLANS ALTCS $ 7,528,873 (18,811,589) 4,147,774 10,207,901 (1,127,826) (8,134,280) 271,009,553 $ SOLID WASTE 30,719,901 124,601 19,110,424 $ 918,558 1,056 (1,723,943) 926,001 446,241 (472,522) 616,200 (64,220) (169,867) 25,396,361 (297,297) 57,698 34,121,505 10,947,533 (15,469,282) 107,187,252 47,638,892 $ 560,865,219 8,166,068 (1,942,852) 5,073,775 10,824,101 (1,489,343) 18,124,734 34,121,505 (34,121,505) 17,501,851 28,729,052 17,566,897 TOTAL ENTERPRISE FUNDS (34,121,505) 136,463 44,523,913 116,316,947 44,778,361 (3,144,250) 628,823 (3,143,815) 24,737 8,172,235 19,542,395 9,468,309 11,083,996 24,737 51,584,467 272,404,469 116,308,644 NOTE 25 – EXCESS OF EXPENDITURES OVER BUDGET IN INDIVIDUAL FUNDS The following governmental fund types had excess of actual expenditures and other financing uses over budgeted expenditures and other financing uses in their respective departments or funds for the year ended June 30, 2000: GENERAL FUND Animal Control $ 7,296 SPECIAL REVENUE FUNDS County Attorney Grants Park Souvenir Sheriff Special Funding 318,877 19,588 994,826 CAPITAL PROJECTS FUND Bank One Ballpark Project Reserve 45 34,295 Notes to the Financial Statements (Continued) NOTE 26 – CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS At June 30, 2000, Maricopa County had the following major contractual commitments related to various capital projects. Commitments have been grouped into four major categories: Transportation Construction Projects, Flood Control Construction Projects, Construction and Maintenance of Adult and Juvenile Jail Facilities, and General Government Projects. Transportation Construction Projects At June 30, 2000, the Maricopa County Transportation Department had contractual commitments of $11,564,219 of construction of various highway projects. Funding for these expenditures will be provided from Highway User Fuel Tax, the primary source of revenue for the Transportation Department. Flood Control Construction Projects At June 30, 2000, the Maricopa County Flood Control District had contractual commitments of $76,251,000 for the construction of various flood control projects. Funding for these expenditures will be provided from the Flood Control District’s tax levy of property within Maricopa County, the primary source of revenue for the Flood Control District. Construction and Maintenance of Adult and Juvenile Jail Facilities On November 3, 1998, at the general election, the voters approved a 1/5 of one-cent sales tax to begin January 1, 1999, for the construction and maintenance of adult and juvenile jail facilities. The tax shall continue in effect until $900,000,000 of revenue is collected, but in no event more than nine years. At June 30, 2000, Maricopa County had contractual commitments of $37,800,000. General Government Projects At June 30, 2000, Maricopa County had the following contractual commitments related to major capital projects: CONTRACTUAL COMMITMENT PROJECT NAME Medical Examiner Facility Jackson Street Parking Garage Justice Court Facilities Major Maintenance Projects Total $ $ 2,864,515 20,789,483 964,493 279,285 24,897,776 FUNDING SOURCE General Fund General Fund General Fund General Fund NOTE 27 – EMPLOYEE RETIREMENT PLANS Plan Descriptions The County contributes to the four retirement plans described below. Benefits are established by state statute and generally provide retirement, death, long-term disability, survivor, and health insurance premium benefits. The Arizona State Retirement System (ASRS) administers a cost-sharing multiple-employer defined benefit pension plan that covers general employees of the County. The ASRS is governed by the Arizona State Retirement System Board according to the provisions of Arizona Revised Statutes Title 38, Chapter 5, Article 2. 46 Notes to the Financial Statements (Continued) The Public Safety Personnel Retirement System (PSPRS) (Sheriff and Investigators) is an agent multiple-employer defined benefit pension plan that covers public safety personnel who are regularly assigned hazardous duty as employees of the State of Arizona or one of its political subdivisions. The PSPRS, acting as a common investment and administrative agent, is governed by a five member board, known as The Fund Manager, and 181 local boards according to the provisions of Arizona Revised Statutes Title 38, Chapter 5, Article 4. The Corrections Officer Retirement Plan (CORP) is an agent multiple-employer defined benefit pension plan that covers certain employees of the State of Arizona, Departments of Corrections and Juvenile Corrections, and for County employees whose primary duties require direct inmate contact. The CORP is governed by The Fund Manager of PSPRS and 12 local boards according to the provisions of Arizona Revised Statutes Title 38, Chapter 5, Article 6. The Elected Officials Retirement Plan (EORP) is a cost-sharing multiple-employer defined benefit pension plan that covers elected officials and judges of certain state and local governments. The EORP is governed by The Fund Manager of PSPRS according to the provisions of Arizona Revised Statutes Title 38, Chapter 5, Article 3. Financial Reports Each plan issues a publicly available financial report that includes its financial statements and required supplementary information. A report may be obtained by writing or calling the applicable plan. ASRS PSPRS, CORP, EORP 3300 N. Central Ave. P.O. Box 33910 Phoenix, AZ 85067-3910 1020 E. Missouri Ave. Phoenix, AZ 85014 (602) 240-2000 or (800) 621-3778 (602) 255-5575 www.psprs.com Funding Policy The Arizona State Legislature establishes and may amend active plan members’ and the County’s contribution rates. Cost Sharing Plans - For the year ended June 30, 2000, active ASRS members and the County were each required by statute to contribute at the actuarially determined rate of 2.66 percent (2.17 percent retirement and 0.49 percent long-term disability) of the members’ annual covered payroll. The County’s contributions to ASRS for the years ended June 30, 2000, 1999, and 1998 were $9,916,689, $10,878,700 and $10,923,244, respectively, which were equal to the required contributions for the year. In addition, active EORP members were required by statute to contribute 7.00 percent of the members’ annual covered payroll. The County was required to remit a designated portion of court docket fees plus additional contributions of .73 percent of the member’s annual covered payroll, as determined by actuarial valuation. The County’s contributions to EORP for the years ended June 30, 2000, 1999, and 1998 were $2,488,516, $2,522,642 and $2,402,300, respectively, which were equal to the required contributions for the year. 47 Notes to the Financial Statements (Continued) Agent Plans - For the year ended June 30, 2000, active PSPRS (Maricopa County Sheriff’s) members were required by statute to contribute 7.65 percent of the members’ annual covered payroll, and the County was required to contribute at the actuarially determined rate of 4.68 percent, whereas, active PSPRS (Maricopa County Attorney Investigators) members were required by statute to contribute 7.65 percent of the members’ annual covered payroll, and the County was required to contribute at the actuarially determined rate of 6.69 percent. Active CORP members were required by statute to contribute 8.50 percent of the members’ annual covered payroll, and the County was required to contribute at the actuarially determined rate of 5.14 percent. Annual Pension Cost - The County’s pension cost for the two agent plans for the year ended June 30, 1999, the date of the most recent actuarial valuation, and related information follow. PSPRS Contribution rates: County Plan members Annual pension cost Contributions made Actuarial valuation date Actuarial cost method Actuarial assumptions: Investment rate of return Projected salary increases includes inflation at Cost of living adjustments Amortization method Remaining amortization period from 7/1/99 Asset valuation method CORP (Sheriff) (Investigators) 4.75% 7.65% $1,133,097 $1,133,097 6/30/99 Entry Age 9.17% 7.65% $64,104 $64,104 6/30/99 Entry Age 6.21% 8.50% $2,110,871 $2,110,871 6/30/99 Entry Age 9% 9% 9% 6.5% - 9.5%/5.5% None Level % Open 6.5% - 9.5%/5.5% None Level % Open 5.5% - 9.5%/5.5% None Level % Open 20 Years 4 year smoothed market 20 Years 4 year smoothed market 20 Years 4 year smoothed market Trend Information - Information for each of the agent plans as of the most recent actuarial valuations for the past three fiscal years available follows. Plan Year Ended June 30, 1999 PSPRS (Sheriff) PSPRS (Investigators) CORP Plan Year Ended June 30, 1998 PSPRS (Sheriff) PSPRS (Investigators) CORP Contributions Required and Contributions Made Annual Pension Percentage of APC Cost (APC) Contributed $ $ $ 1,133,097 64,104 2,110,871 100.0% 100.0% 100.0% Contributions Required and Contributions Made Annual Pension Percentage of APC Cost (APC) Contributed $ $ $ 1,518,411 95,998 2,173,976 100.0% 100.0% 100.0% 48 Net Pension Obligation $ $ $ 0 0 0 Net Pension Obligation $ $ $ 0 0 0 Notes to the Financial Statements (Continued) Plan Year Ended June 30, 1997 PSPRS (Sheriff) PSPRS (Investigators) CORP Contributions Required and Contributions Made Annual Pension Percentage of APC Cost (APC) Contributed $ $ $ 1,601,746 82,446 2,216,451 Net Pension Obligation 100.0% 100.0% 100.0% $ $ $ 0 0 0 Funding Progress - Analysis of funding progress for each of the agent plans as of the most recent actuarial valuations for the past three fiscal years available follows. PSPRS Valuation Date June 30 (1) (2) (3) (4) (5) Actuarial Value of Plan Assets Entry Age Actuarial Accrued Liability (AAL) Funding (Liability) Excess (1) - (2) Percent Funded (1)/(2) Annual Covered Payroll (6) Unfunded Liability as a Percentage of Covered Payroll (3)/(5) $ 25,320,683 $ 20,435,824 $ 19,219,130 121.1% 119.2% 119.7% $ 24,017,617 $ 21,060,363 $ 19,493,822 N/A N/A N/A (6) Unfunded Liability as a Percentage of Covered Payroll (3)/(5) Sheriff 1999 1998 1997 Valuation Date June 30 $145,193,704 $126,691,889 $116,857,295 $119,873,021 $106,256,065 $ 97,638,165 (1) (2) (3) (4) (5) Actuarial Value of Plan Assets Entry Age Actuarial Accrued Liability (AAL) Funding (Liability) Excess (1)-(2) Percent Funded (1)/(2) Annual Covered Payroll $ 3,946,187 $ 3,267,429 $ 2,943,085 $ 3,703,175 $ 3,240,679 $ 3,223,318 Investigators 1999 1998 1997 $ $ $ 243,012 26,750 (280,233) 49 106.6% 100.8% 91.3% $ $ $ 694,447 648,700 813,878 N/A N/A 34.4% Notes to the Financial Statements (Continued) CORP (1) (2) (3) (4) (5) Valuation Date June 30 Actuarial Value of Plan Assets Entry Age Actuarial Accrued Liability (AAL) Funding (Liability) Excess (1)-(2) Percent Funded (1)/(2) Annual Covered Payroll (6) Unfunded Liability as a Percentage of Covered Payroll (3)/(5) 1999 1998 1997 $ 84,036,931 $ 68,701,567 $ 56,105,909 135.1% 114.7% 106.5% $ 34,908,470 $ 31,894,069 $ 32,374,878 N/A N/A N/A $ $ $ 62,186,176 59,894,176 52,703,436 $ $ $ 21,850,755 8,807,391 3,402,473 NOTE 28 – OTHER POST-EMPLOYMENT BENEFITS In addition to the pension benefits described in Note 27 - Employee Retirement Plans, Maricopa County offers the following post-employment benefits to terminated and retired employees: In accordance with Public Law 99-272, (COBRA), Maricopa County provides continued group medical and dental benefits to terminated employees for a period not to exceed 18, 29, or 36 months, depending upon the type of qualifying event that occurred. To be eligible, an employee must be enrolled in the insurance plan on the day prior to the qualifying event. The beneficiary pays 100 percent of the premium and an administration charge equal to two percent of the premium. Maricopa County’s dental and medical insurance carriers, Health Select, Cigna, United Dental Care and Delta Dental accept the risk for COBRA claims. However, Maricopa County is financially liable for claims in excess of premiums (up to stop loss) filed by those beneficiaries enrolled with Blue Cross/Blue Shield. Maricopa County terminated its contract with Blue Cross/Blue Shield on December 31, 1997. During the fiscal year ended June 30, 2000, Maricopa County had a net claims expense for Blue Cross/Blue Shield run off claims of $6,952. Also under the authority of Public Law 99-272, Maricopa County provides an Employee Assistance Program to terminated employees who choose it when selecting from available COBRA options. This program provides counseling for qualifying terminated employees and their dependents at $1.80 per participant. It is an internal program totally funded by the County. For the fiscal year ended June 30, 2000, there were no enrolled participants qualifying under COBRA in the program. Maricopa County provides medical insurance to retirees. In accordance with Arizona Revised Statute §11263, the County provides post-retirement medical insurance to participants meeting the requirements of the statute. Participants must have enough money in their pension plans to cover the insurance premiums in full. The participants are responsible for paying the full cost of premiums. The County’s insurance carriers accept financial liability for claim costs. In addition to the above benefits, Maricopa County provides a waiver of premium on life insurance benefits provided to currently disabled former employees under the age of 60 who became disabled prior to the age of 60 and while they were benefit eligible employees. The waiver of premium is a part of the contractual agreement the County has with Life Insurance Company of North America. To qualify, the insurance company must approve the disability. This benefit is funded entirely through insurance premiums applied to benefit eligible employees. Maricopa County is experience-rated, and non-participating. In no event is more premium owed than is primarily paid; consequently, no County liability arises for claims in excess of premiums paid. 50 Financial Section General Fund The General Fund is used to account for all resources used to finance County services which are not properly accounted for in other funds. These services include: General Government; Public Safety; Health, Welfare and Sanitation; Culture and Recreation; and Education. Back of General Fund - Tab 52 Maricopa County Schedule Of Expenditures - Budget And Actual General Fund For the Fiscal Year Ended June 30, 2000 BUDGET GENERAL GOVERNMENT County Assessor Board of Supervisors Finance Management and Budget County Manager Elections Materials Management Facilities Management Internal Audit Human Resources Planning and Training Information Technology Recorder Treasurer Call Center General Government Total General Government $ 13,950,951 1,600,830 2,132,366 1,473,828 1,194,035 8,252,074 1,346,798 20,046,552 858,504 2,728,343 626,557 5,179,219 1,827,872 3,654,989 1,219,545 92,929,247 159,021,710 ACTUAL $ 13,921,894 1,463,674 1,857,842 1,337,623 1,003,941 7,237,078 1,249,300 19,458,960 795,525 2,563,535 547,123 5,077,130 1,771,304 3,335,030 1,148,984 55,642,655 118,411,598 VARIANCE $ 29,057 137,156 274,524 136,205 190,094 1,014,996 97,498 587,592 62,979 164,808 79,434 102,089 56,568 319,959 70,561 37,286,592 40,610,112 PUBLIC SAFETY Adult Probation Emergency Management Clerk of Superior Court County Attorney Justice Courts Constables Judicial Mandates Juvenile Courts Medical Examiner Indigent Representation Public Fiduciary Superior Court Sheriff Total Public Safety 10,859,720 175,033 18,622,308 39,035,284 14,767,834 1,484,339 5,631,200 9,694,690 3,025,969 32,047,322 1,677,515 37,215,083 34,881,745 209,118,042 10,834,886 109,715 18,499,955 38,492,972 14,767,834 1,473,883 5,496,988 9,546,027 2,939,903 31,012,197 1,582,598 36,924,260 34,873,757 206,554,975 24,834 65,318 122,353 542,312 0 10,456 134,212 148,663 86,066 1,035,125 94,917 290,823 7,988 2,563,067 HEALTH, WELFARE AND SANITATION Human Services Public Health Animal Control Environmental Services Health Care Mandates Medical Assistance Program Total Health, Welfare and Sanitation 1,302,903 4,904,631 229,035 644,264 223,291,982 26,410,959 256,783,774 1,302,873 4,796,614 236,331 641,334 215,888,464 19,478,325 242,343,941 30 108,017 (7,296) 2,930 7,403,518 6,932,634 14,439,833 CULTURE AND RECREATION Parks and Recreation 1,336,056 1,334,263 1,793 EDUCATION Superintendent of Schools 1,456,799 1,372,766 84,033 Total General Fund Expenditures $ 53 627,716,381 $ 570,017,543 $ 57,698,838 This page intentionally left blank. 54 Financial Section Special Revenue Funds Special Revenue Funds are used to account for revenues which are restricted as to use by statute, rules and regulations, and local policy. The Special Revenue Funds associated with Maricopa County are listed on the next page. A short description of all Special Revenue Funds is provided on the following pages. Transportation Juvenile Restitution Flood Control Law Library Adult Probation Grants Old Courthouse Human Services Grants Palo Verde Public Health Parks & Recreation Grants Air Pollution Parks Enhancement Juvenile Court Grants Parks Souvenir CDBG Housing Trust Parks Lake Pleasant Library Planning Grants Stadium District Planning and Development Bank One Ballpark Operations Probate Programs Animal Control Public Defender Grants Adult Probation Services Public Defender Training Child Support Automation Public Health Pharmacy Child Support Enhancement Recorder’s Surcharge Children’s Issues Education Regional Schools Clerk Of Court Grants Research And Reporting Conciliation Court Special RICO Correctional Health Grants Sheriff Aviation County Attorney Grants Sheriff Donations County Attorney Special Sheriff Grants Court Automation Sheriff Inmate Health Services Document Retrieval Sheriff Special Funding Domestic Relations Education Sports Authority Economic Development Street Lighting Emergency Management Superior Court Grants Expedited Child Support Superior Court Judicial Enhancement Housing Department Superior Court Special Jail Operations Taxpayers’ Information Justice Court Enhancement Victim Location Justice Court Grants Waste Tire Program Justice Court Judicial Enhancement Regional School District 509 Juvenile Probation Regional School District 512 Transportation - Plans and implements an environmentally balanced multi-modal transportation system that serves the region’s needs. Operations are funded through highway user tax. Flood Control - The Maricopa County Flood Control District provides flood control facilities and regulates floodplains and drainage to prevent flooding of property. Operations are funded by a secondary tax levy. Adult Probation Grants - Revenues consist of grant funds that are used for domestic violence, women’s treatment programs, gang prevention and criminal justice records improvement. Human Services Grants - Accounts for the grant funds that are utilized for community action services designed to help the disadvantaged achieve self-sufficiency and family stability. Public Health - Protects, improves and preserves the physical, mental and social well being and the environment of the entire population of Maricopa County with a special responsibility to serve those most vulnerable. Federal and State grants fund operations. Air Pollution - Air Pollution works to protect the environment and public health through control, preservation, and improvement of the County’s air quality. Permit revenue is the funding source. Juvenile Court Grants - Accounts for the grant funds that are utilized for the child nutrition program, family counseling and safe schools program. CDBG Housing Trust - Accounts for the grant funds that are utilized to expand the supply of low income housing through the rehabilitation and reconstruction of single family occupancy homes. Library - Provides and maintains library services for the residents of Maricopa County. Operations are funded by a secondary tax levy. Stadium District - Provides regional leadership and financial resources to assure the presence of Major League Baseball in Maricopa County. Operations are funded by a rental vehicle surcharge. Bank One Ballpark Operations - Accounts for all revenues and expenditures related to Bank One Ballpark. Animal Control - Animal Control reduces the incidences of animal inflicted injuries and reduces the risk of exposure to rabies through enforcement of dog licensing laws, leash laws, capture and impoundment of stray dogs, public education, adoption or humane disposal of excess animals. Licenses and fees are the primary funding source. Adult Probation Services - Collects the fees assessed to persons placed on probation in the Superior Court per A.R.S. §13-901. Monies collected are used to supplement County General Fund appropriations for the compensation costs of probation officers who provide pre-sentence investigations (A.R.S. §12-267). Child Support Automation - Accounts for funds that are utilized to improve, maintain and enhance computer hardware, software and automation systems for the collection of court ordered child support. Operations are funded from revenues which consist of 50% of the monies received by the Clerk’s office for child support handling fees, pursuant to A.R.S. §25-515 and A.R.S. §12-284. Child Support Enhancement - Accounts for funds received from a federal incentive award that is utilized for the enhancement of child support collections through efficient operation of the IV-D program. Children’s Issues Education - Accounts for the funds that are utilized for educational programs regarding the impact that divorce, the restructuring of families and judicial involvement have on children pursuant to A.R.S. §25354. Revenues that are received from the Clerk’s educational program fees supplement any state or county appropriations. Clerk of Court Grants - Accounts for the grant funds that are utilized for the improvement of court automation systems, child support enforcement and the processing of criminal history dispositions. 57 Conciliation Court Special - Accounts for monies collected under A.R.S. §25-311.01 related to the dissolution of marriages. The funds collected are used by the Domestic Violence Shelter fund and the Child Abuse Prevention and Treatment fund. Correctional Health Grants - The Arizona Department of Health Services was awarded a grant by the Department for Health and Human Services, Centers for Disease Control and Prevention, to generate surveillance data for the Center for Disease Control and supplement the syphilis screening activities at the Madison Street Jail. County Attorney Grants - Accounts for funds that are utilized for the investigation and prosecution of child abuse and domestic violence cases and the enhancement of anti-gang enforcement efforts to deter, investigate, prosecute or adjudicate gang offenders. Victim assistance is provided to include transportation, payment of emergency expenses, education programs and training to children’s advocates. County Attorney Special - Pursuant to A.R.S. §13-1811, funds are utilized for the investigation, prosecution and deferred prosecution of bad check cases. Court Automation - Accounts for the collection and expenditure of a $10 fee collected by Clerk of the Court staff upon a filing of the original complaint and answer in all civil, domestic relations, probate and tax cases pursuant to A.R.S. §11-251.08. The funds are utilized to offset the various expenses incurred in the development, enhancement and on-going operation of the Court’s automated information systems. Document Retrieval - Accounts for the collection of an additional filing or appearance fee, not to exceed five dollars, to be used to defray the cost of converting the Clerk of Superior Court’s document storage and retrieval system to micrographics or computer automation as established by A.R.S. §12-284.01. Domestic Relations Education - Accounts for the funds that are utilized to establish, maintain and enhance programs designed to educate individuals regarding the impacts on children associated with marriage dissolution, legal separation, restructuring of families and the programs available for mediation of visitation or custody disputes, pursuant to A.R.S. §25-413. Operations are funded by revenues from a surcharge received by the Clerk for each filing of a post-adjudication petition in a domestic relation’s case, pursuant to A.R.S. §12-284. Economic Development - Established by the Board of Supervisors to segregate this activity from the General Fund. This fund accounts for a fixed $65,000 fee from Waste Management Corporation plus a percentage based on the tonnage’s of refuse dumped. Expenditures are used for economic development in Mobile and other unincorporated areas of the County. Emergency Management - Emergency Management activity consists of disaster planning and training. Expedited Child Support - Accounts for the funds that are utilized to establish, maintain and enhance programs designed to expedite the processing of petitions filed and enforce the resultant court orders. Revenues collected for subsequent case filing fees for post-decree petitions in dissolution cases, pursuant to A.R.S. §25-412 and A.R.S. §12-284, fund operations. Housing Department - Provides a decent and safe living environment to families who cannot afford market rate rents, and promotes programs leading to economic development and self-sufficiency. Jail Operations - Established under the authority of propositions 400 and 401, which were passed in the General Election of November 3, 1998. These propositions authorized a temporary 1/5 cent sales tax to be used for the construction and operation of adult and juvenile detention facilities. Justice Court Enhancement - Established for the purpose of defraying expenses of justice court services by providing improvements in court technology, operations and facilities to enable the courts to respond quickly to changing statutory and case processing needs. Operations are funded by an $18 user’s charge to be added to the Defensive Driving School Diversion Fee as of March 1, 1998. Justice Court Grants - Accounts for funds that are utilized to reduce the backlog of existing criminal cases, juvenile crime reduction and to initiate a pilot video conference/personal computer project for 3 courts. 58 Justice Court Judicial Enhancement - Revenues consist of fees and surcharges related to justice court appearances as established by A.R.S. §12-114 and §12-116. Expenditures are used to improve, maintain and enhance the ability to collect and manage monies assessed or received by the courts and to improve court automation projects. This fund was established on July 1, 1998, under authority of A.R.S. §12-113. Juvenile Probation - This fund was established by A.R.S. §12-268 to account for juvenile probation fees collected and used for the purpose of supplementing County General Fund appropriations for the compensation of personnel of the Juvenile Court. Juvenile Restitution - Pursuant to A.R.S. §8-346, the fund was established for the payment of restitution in juvenile delinquency proceedings. This fund consists of state and local appropriations, gifts, devices and donations from any public or private source. Law Library - Established by A.R.S. §12-305 to account for a portion of the fees collected by the Clerk of Superior Court to be used for the purchase of books for the county law library. Old Courthouse - Accounts for the funds that are utilized for the restoration and preservation of the Old Maricopa County Courthouse. Donations and contributions fund operations. Palo Verde - Palo Verde receives an annual allocation of approximately $200,000 from the State of Arizona. Expenditures are utilized for nuclear disaster training. Parks & Recreation Grants - Accounts for the grant funds that are utilized for state lake improvements, park restoration and the construction and maintenance of hiking trails. Parks Enhancement - Accounts for park and recreation revenues and expenditures associated with enhancing parks and recreation programs pursuant to A.R.S. §11-941. Parks Souvenir - Accounts for sales proceeds of sundry items at the Maricopa County Parks. Parks Lake Pleasant - Provides the public with positive leisure opportunities in a safe, accessible and efficient manner through quality development and programming while conserving and protecting unique and environmentally sensitive areas. Planning Grants - Accounts for grant funds that are utilized for urban planning. Planning and Development - Performs mandated community planning functions. Funding is provided mainly through license and impact fees. Probate Programs - Administers the monies received by the Clerk of Court pursuant to A.R.S. §14-5314 and A.R.S. §14-5414 to preserve, audit, and safeguard the estates and wards for whom the court has a fiduciary responsibility. Public Defender Grants - Accounts for grant funds that are utilized for public defender training and to increase the processing of drug cases. Public Defender Training - Established by A.R.S. §12-117 to account for fees that are paid on a time payment basis as established by A.R.S. §12-116. Expenditures are utilized for Public Defender Training. Public Health Pharmacy - Accounts for public health programs that are self-supported by Vital Health fees and pharmacy operations. Recorder’s Surcharge - Accounts for the collection of a special recording surcharge, not to exceed four dollars, to be used to defray the cost of converting the County Recorder’s document storage and retrieval system to micrographics or computer automation as established by A.R.S. §11-475.01. 59 Regional Schools - Accounts for school activity under the supervision of the Maricopa County Superintendent of Schools. Research and Reporting - Accounts for the activity of governmental research projects that are billed back to the municipalities contracting for these services on a cost reimbursement basis. RICO - Accounts for the funds provided by the sale of confiscated property. Operated by the County Attorney, RICO consists of all the activity of the Anti-Racketeering Program. Sheriff Aviation – Established on July 1, 1998, to track financial activity for law enforcement aviation services, which are provided to cities and towns under intergovernmental agreements. Sheriff Donations - Accounts for and segregates funds to be used in support of mandated functions. Funding is provided by non-specific donations and proceeds from the sale of donated items. Sheriff Grants - Accounts for grant funds that are utilized for patrolling lakes, improving the fingerprinting system, and enhancing DUI and overall traffic enforcement capabilities. Sheriff Inmate Health Services - Accounts for the copayments received from inmates for self initiated health service pursuant to A.R.S. §31-161 and A.R.S. §31-162. Sheriff Special Funding - Accounts for the funds that are held in trust for the benefit and welfare of the inmates, established under A.R.S. §31-121. The majority of revenues are derived from sales of food and sundries to the inmates. Sports Authority - Provides the citizens of the County with a variety of great sporting experiences, by assisting in the promotion and acquisition of events, teams, and youth programs. Street Lighting - Provides street lighting in unincorporated areas of Maricopa County. Operations are funded by special assessment. Superior Court Grants - Grant funds are used for drug enforcement accounting, court appointed special advocates and case processing assistance. Superior Court Judicial Enhancement - Established by A.R.S. §12-113 to account for fees and surcharges related to court appearances as established by A.R.S. §12-114 and A.R.S. §12-116. Expenditures are utilized to improve, maintain and enhance the collection and management of funds and court automation projects. Superior Court Special - Accounts for monies received under an intergovernmental agreement with the Department of Economic Security to conduct Title IV-D child support enforcement enhancements. Taxpayers’ Information - This fund was established by A.R.S. §11-495 to collect public records copying surcharge. The funds are to be spent to upgrade an automated taxpayer information system. Victim Location – Revenues are derived from interest earned on restitution monies received in trust and are to be distributed to the County Attorney and Clerk of the Superior Court on a pro rata basis (County Attorney – 75% and Superior Court – 25%). Fund was established by A.R.S. §12-287. Waste Tire Program - Accounts for the activity for the operation of the waste tire processing center for the removal of waste tires from the County pursuant to A.R.S. §44-1305. Regional School District 509 - Accounts for the maintenance and operations of accommodation School District 509. Regional School District 512 - Accounts for the maintenance and operations of accommodation School District 512. 60 This page intentionally left blank. 61 Maricopa County Combining Balance Sheet All Special Revenue Funds As Of June 30, 2000 TRANSPORTATION ADULT PROBATION GRANTS FLOOD CONTROL HUMAN SERVICES GRANTS PUBLIC HEALTH ASSETS Cash in bank and on hand $ 1,200 $ 450 $ $ 13,241 $ 907 Cash and investments held by County Treasurer 34,987,820 Cash and investments held by trustee 38,032,632 102,309 2,509,961 Receivables: Taxes Accrued interest 360,056 Due from other funds Due from other governmental units Inventory of supplies 17,934,875 611,569 1,009,746 432,656 7,722 1,070,084 75,421 29,305 10,888,988 4,141,012 40,531 218,068 Miscellaneous Total assets 4,062,745 $ 53,895,520 $ 40,731,020 $ 10,888,988 $ 4,294,054 $ 6,721,716 $ 12,561,898 682,973 501,250 $ 14,394,256 347,813 3,500 $ 248,983 783,264 2,030 8,398,659 $ 1,213,275 208,397 420 587,624 $ LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Employee compensation Accrued liabilities Due to other funds 774,831 318,692 293 Due to other governmental units 617,468 1,456,052 2,284,338 4,706,081 1,643,213 15,389,334 15,363,037 10,888,988 4,294,054 5,799,897 611,569 37,894,617 38,506,186 75,421 25,292,562 25,367,983 $ 53,895,520 $ 40,731,020 Deferred revenue Deposits held for other parties Total liabilities Fund balances: Reserved for inventory of supplies Unreserved Total fund balances Total liabilities and fund balances 62 40,531 881,288 921,819 $ 10,888,988 $ 4,294,054 $ 6,721,716 JUVENILE COURT GRANTS AIR POLLUTION $ 800 $ 3,357,867 CDBG HOUSING TRUST $ LIBRARY $ 82,707 6,570,415 2,336,202 192,811 71,394 1,175 4,509 36,622 1,906,610 400 2,372,269 BANK ONE BALLPARK OPERATIONS STADIUM DISTRICT $ 50 $ 7,393 2,920,577 1,770,911 29,447 19,153 3,769 ANIMAL CONTROL $ 2,720 27,393 936,969 221,278 45,663 57,058 $ 5,301,899 $ 2,418,909 $ 324,121 334,905 $ 80,113 292,011 $ 2,372,269 $ 6,840,704 $ 3,887,043 $ 1,858,284 $ 297,054 $ $ $ $ 4,737 3,661 5,708 $ 75,364 89,692 2,898 73,568 134,423 16,159 699,395 134,762 35 46,648 467 1,501 1,819,695 2,175,039 133,986 9,869 659,026 2,191,819 2,372,269 968,178 1,968 14,106 4,642,873 4,642,873 227,090 227,090 5,872,526 5,872,526 3,885,075 3,885,075 1,844,178 1,844,178 $ 6,840,704 $ 3,887,043 251,391 45,663 $ 5,301,899 $ 2,418,909 $ 2,372,269 $ 1,858,284 45,663 $ 297,054 (continued on next page) 63 Maricopa County Combining Balance Sheet All Special Revenue Funds (Continued) As Of June 30, 2000 ADULT PROBATION SERVICES CHILD SUPPORT AUTOMATION CHILD SUPPORT ENHANCEMENT CHILDREN’S ISSUES EDUCATION CLERK OF COURT GRANTS ASSETS Cash in bank and on hand $ $ $ $ $ Cash and investments held by County Treasurer 2,054,430 104,271 277,805 21,779 460,130 1,134 3,008 15,715 199,715 Cash and investments held by trustee Receivables: Taxes Accrued interest Due from other funds 2,976 300,512 Due from other governmental units Inventory of supplies Miscellaneous Total assets $ 2,536,339 $ $ 144,138 186,328 136 $ 105,405 $ 280,813 $ 15,715 $ 503,203 $ 27,611 10,759 LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Employee compensation Accrued liabilities $ $ Due to other funds Due to other governmental units 396,114 Deferred revenue Deposits held for other parties 330,602 Total liabilities 434,484 Fund balances: Reserved for inventory of supplies 2,205,737 2,205,737 Unreserved Total fund balances Total liabilities and fund balances $ 2,536,339 105,405 105,405 $ 105,405 64 280,813 280,813 $ 280,813 15,715 15,715 $ 15,715 68,719 68,719 $ 503,203 CONCILIATION COURT SPECIAL $ CORRECTIONAL HEALTH GRANTS $ 339,808 COUNTY ATTORNEY GRANTS $ COUNTY ATTORNEY SPECIAL $ 313 3,778 300 COURT AUTOMATION $ DOMESTIC RELATIONS EDUCATION DOCUMENT RETRIEVAL $ $ 3,058,864 111,910 707,618 146,267 33,502 1,615 7,667 93,501 1,584 535,790 92,210 $ 343,586 $ $ 3,577 30,983 $ 34,560 313 $ 628,000 $ 3,092,666 $ 113,525 $ 808,786 $ $ 104,105 113,388 480 255,608 $ 129,981 56,234 $ 10,042 2,000 $ 1,871 20,770 $ 313 154,419 313 628,000 309,026 309,026 $ 343,586 $ 313 $ 628,000 $ 147,851 2,265 186,215 12,042 22,641 2,265 2,906,451 2,906,451 101,483 101,483 786,145 786,145 145,586 145,586 3,092,666 $ 113,525 $ 808,786 $ 147,851 (continued on next page) 65 Maricopa County Combining Balance Sheet All Special Revenue Funds (Continued) As Of June 30, 2000 ECONOMIC DEVELOPMENT EXPEDITED CHILD SUPPORT EMERGENCY MANAGEMENT HOUSING DEPARTMENT JAIL OPERATIONS ASSETS Cash in bank and on hand $ $ $ $ 3,157,999 $ Cash and investments held by County Treasurer 242,974 468,797 382,079 5,417,451 2,923 5,076 4,302 58,089 191,081 19,891,624 Cash and investments held by trustee Receivables: Taxes Accrued interest Due from other funds 5,000 Due from other governmental units 2,514,087 Inventory of supplies 1,203,315 Miscellaneous Total assets $ 245,897 $ 478,873 $ 386,381 $ $ 2,628 $ 7,215 11,507 $ 17 11,254 $ 6,875,401 $ 25,558,245 LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Employee compensation $ 3,297,915 Accrued liabilities 2,625,398 1,854,134 5,896 Due to other funds 3,391 Due to other governmental units 460,151 Deferred revenue Deposits held for other parti es 2,628 Total liabilities 478,873 11,271 3,297,915 4,488,819 375,110 375,110 3,577,486 3,577,486 21,069,426 21,069,426 6,875,401 $ 25,558,245 Fund balances: Reserved for inventory of supplies 243,269 243,269 Unreserved Total fund balances Total liabilities and fund balances $ 245,897 $ 478,873 66 $ 386,381 $ JUSTICE COURT ENHANCEMENT $ JUSTICE COURT JUDICIAL ENHANCEMENT JUSTICE COURT GRANTS $ 82,800 $ JUVENILE PROBATION $ $ 202,574 895,188 598,500 2,193 9,692 40,284 7,832 38,287 JUVENILE RESTITUTION LAW LIBRARY $ 2,573 492,599 5,333 4,779 $ 121,087 $ $ 35,128 $ 209,546 $ 945,164 $ 606,332 $ $ 365,158 906 $ 3,913 24,278 $ 2,573 $ 497,932 $ 172 209,546 35,128 209,546 85,959 85,959 $ 121,087 $ 209,546 $ 366,064 28,191 579,100 579,100 578,141 578,141 945,164 $ 606,332 172 2,573 2,573 $ 2,573 497,760 497,760 $ 497,932 (continued on next page) 67 Maricopa County Combining Balance Sheet All Special Revenue Funds (Continued) As Of June 30, 2000 OLD COURT HOUSE PALO VERDE PARKS & RECREATION GRANTS PARKS ENHANCEMENT PARKS SOUVENIR ASSETS Cash in bank and on hand $ $ $ $ $ 50 Cash and investments held by 5,694 County Treasurer 113,908 2,488 820,460 21,819 Cash and investments held by trustee Receivables: Taxes 1,247 Accrued interest 10,094 Due from other funds 8,060 Due from other governmental units Inventory of supplies Miscellaneous Total assets $ 5,694 $ 115,155 $ 10,548 $ 830,554 $ 21,869 $ 1,442 3,923 $ 31 $ 6,472 50,866 $ 3,068 LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable $ Employee compensation Accrued liabilities Due to other funds Due to other governmental units 10,517 Deferred revenue Deposits held for other parties 5,365 Total liabilities 10,548 57,338 3,068 773,216 773,216 18,801 18,801 Fund balances: Reserved for inventory of supplies 5,694 5,694 Unreserved Total fund balances Total liabilities and fund balances $ 5,694 109,790 109,790 $ 115,155 68 $ 10,548 $ 830,554 $ 21,869 PARKS LAKE PLEASANT $ 130 PLANNING AND DEVELOPMENT PLANNING GRANTS $ 7,435,810 $ 175,929 $ 2,503,617 80,939 PUBLIC DEFENDER GRANTS PROBATE PROGRAMS $ 15,852 30,430 PUBLIC DEFENDER TRAINING $ PUBLIC HEALTH PHARMACY $ 73,003 1,781,354 1,215 18,772 11,757 87,128 95,466 15 $ 7,516,879 $ 187,686 $ 2,534,047 $ 15,852 $ 74,218 $ 87,143 $ 1,895,592 $ 17,185 15,810 $ 1,435 1,499 $ 245,299 98,383 18 $ 728 8,799 $ 3,681 18,272 $ 2,914 6,729 $ 169,415 36,806 33,692 8,114 $ 32,995 11,048 343,700 9,527 21,953 43,335 206,221 7,483,884 7,483,884 176,638 176,638 2,190,347 2,190,347 6,325 6,325 52,265 52,265 43,808 43,808 95,466 1,593,905 1,689,371 7,516,879 $ 187,686 $ 2,534,047 $ 15,852 $ 74,218 $ 87,143 $ 1,895,592 (continued on next page) 69 Maricopa County Combining Balance Sheet All Special Revenue Funds (Continued) As Of June 30, 2000 RECORDER’S SURCHARGE RESEARCH AND REPORTING REGIONAL SCHOOLS SHERIFF AVIATION RICO ASSETS Cash in bank and on hand $ $ $ $ 9,075,510 $ Cash and investments held by 2,076,195 County Treasurer 14,831 5,937 Cash and investments held by trustee Receivables: Taxes 22,473 108,390 Accrued interest Due from other funds Due from other governmental units Inventory of supplies Miscellaneous Total assets $ 2,207,058 $ 14,831 $ $ 206,694 45,333 $ 21,231 $ $ 9,075,510 $ 5,937 LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Employee compensation 5,848 9,813 $ $ 1,306,054 Accrued liabilities 124,390 Due to other funds 7,769,456 Due to other governmental units Deferred revenue Deposits held for other parties 252,027 Total liabilities 21,231 140,051 (6,400) (6,400) (140,051) (140,051) 9,075,510 Fund balances: Reserved for inventory of supplies 1,955,031 1,955,031 Unreserved Total fund balances Total liabilities and fund balances $ 2,207,058 $ 14,831 70 $ 5,937 5,937 $ 9,075,510 $ 5,937 SHERIFF DONATIONS $ SHERIFF INMATE HEALTH SERVICES SHERIFF GRANTS $ 3,877 191,397 $ SHERIFF SPECIAL FUNDING $ SPORTS AUTHORITY $ 119,275 $ 5,444,052 56,952 SUPERIOR COURT GRANTS STREET LIGHTING 8,484 $ 1,115,616 293,518 12,030 3,624 1,727,759 3,920 $ 3,877 $ $ 7,420,160 $ $ 163,460 55,737 $ 257,283 3,920 620,106 54,000 $ 628,590 $ 173,275 $ 1,127,646 $ 297,142 $ 74,620 28,468 4,058 505,050 $ 14,653 $ 88,118 $ 87,041 30,957 5 3,071 242,942 3,877 3,877 $ 3,877 $ 111,217 719,422 3,071 612,196 14,653 88,118 229,220 6,700,738 6,700,738 849 849 16,394 16,394 158,622 158,622 1,039,528 1,039,528 67,922 67,922 7,420,160 $ 3,920 $ 628,590 $ 173,275 $ 1,127,646 $ 297,142 (continued on next page) 71 Maricopa County Combining Balance Sheet All Special Revenue Funds (Continued) As Of June 30, 2000 SUPERIOR COURT JUDICIAL ENHANCEMENT SUPERIOR COURT SPECIAL TAXPAYERS’ INFORMATION VICTIM LOCATION ASSETS Cash in bank and on hand $ $ $ $ Cash and investments held by County Treasurer 879,806 490,301 9,553 8,041 535,769 49,092 Cash and investments held by trustee Receivables: Taxes Accrued interest Due from other funds Due from other governmental units Inventory of supplies Miscellaneous Total assets $ 889,359 $ 498,342 $ $ 51,349 1,000 $ 8,092 4,330 $ 535,769 $ 49,092 LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Employee compensation $ Accrued liabilities Due to other funds 12,000 Due to other governmental units Deferred revenue Deposits held for other parties Total liabilities 52,349 24,422 837,010 837,010 473,920 473,920 Fund balances: Reserved for inventory of supplies Unreserved Total fund balances Total liabilities and fund balances $ 889,359 $ 72 498,342 535,769 535,769 $ 535,769 49,092 49,092 $ 49,092 WASTE TIRE PROGRAM $ REGIONAL SCHOOL DISTRICT 509 $ 1,270,919 REGIONAL SCHOOL DISTRICT 512 TOTALS JUNE 30, 2000 $ 2,104,450 $ 576,662 133,873,493 102,309 1,202,557 1,428,798 944,339 71,646,247 868,650 2,254,922 13,828 684,210 6,230 $ 1,975,187 $ $ 109,979 5,652 $ 2,104,450 $ 576,662 $ $ 224,893,137 $ 35,255,105 5,959,979 5,130,696 10,287,094 7,784,847 14,795,861 1,643,213 80,856,795 115,631 1,859,556 1,859,556 $ 1,975,187 12,571,822 2,104,450 2,104,450 $ 2,104,450 868,650 143,167,692 144,036,342 576,662 576,662 $ 576,662 $ 73 224,893,137 Maricopa County Combining Statement Of Revenues, Expenditures And Changes In Fund Balances All Special Revenue Funds For the Fiscal Year Ended June 30, 2000 TRANSPORTATION REVENUES Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other fi nancing sources (uses) Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balances (deficits) at beginning of year Increase (decrease) in reserve for inventory of supplies Fund balances (deficits) at end of year $ 584,973 91,371,221 5,410 2,937,160 94,898,764 ADULT PROBATION GRANTS FLOOD CONTROL $ 43,992,461 901,066 22,187,952 $ HUMAN SERVICES GRANTS $ PUBLIC HEALTH $ 32,429,831 168,365 21,724,353 1,403,868 23,479,969 44,952 5,028,514 72,109,993 32,598,196 21,643 23,149,864 81,344 23,606,265 28,693,391 32,089,970 22,743,334 22,876,852 406,530 23,149,864 410,026 23,286,878 55,450,402 51,573,936 107,024,338 54,174,429 82,867,820 497,654 32,587,624 (12,125,574) (10,757,827) 10,572 319,387 (10,572) (10,572) (353,461) (353,461) (473,079) (473,079) (12,598,653) (10,757,827) (34,074) 51,054,973 36,144,763 966,747 49,866 (18,953) $ 38,506,186 $ 25,367,983 74 (10,854) $ $ $ 921,819 JUVENILE COURT GRANTS AIR POLLUTION $ $ 11,089,534 3,913,023 378,565 252,015 985,651 16,618,788 CDBG HOUSING TRUST $ 11,855,756 185,976 STADIUM DISTRICT LIBRARY $ 8,052,084 $ BANK ONE BALLPARK OPERATIONS $ ANIMAL CONTROL $ 6,941,111 179,640 5,695 6,946,806 204,369 460,665 8,896,758 189,421 5,911,689 3,677,541 3,677,541 8,165,230 46,162 2,494,465 247,369 8,412,599 46,162 2,494,465 484,159 5,865,527 1,183,076 3,235,111 842,435 1,407,093 3,449 302,880 5,790,968 5,722,268 28,980 12,070,712 11,870,785 14,978,894 6,925,756 550,830 15,529,724 262,439 12,133,224 1,089,064 5,606,114 21,050 6,946,806 (62,512) (234,941) (234,941) (3,193) (3,193) 854,123 (62,512) 3,788,750 289,602 (5,489,334) (5,489,334) 304,105 5,910,219 (119,251) (517,168) (517,168) 60,000 (6,973) 53,027 (66,224) 480,966 376,193 665,908 5,391,560 3,508,882 1,178,270 75,636 36,251 $ 4,642,873 $ 227,090 $ $ 5,872,526 $ 3,885,075 $ 1,844,178 $ 45,663 (continued on next page) 75 Maricopa County Combining Statement Of Revenues, Expenditures And Changes In Fund Balances All Special Revenue Funds (Continued) For the Fiscal Year Ended June 30, 2000 ADULT PROBATION SERVICES REVENUES Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures $ CHILD SUPPORT ENHANCEMENT CHILD SUPPORT AUTOMATION $ $ CHILDREN’S ISSUES EDUCATION $ CLERK OF COURT GRANTS $ 60,284 6,259,280 132,874 125,988 6,518,142 2,548 2,548 1,369,763 12,532 72,816 1,246 1,246 15,651 1,385,414 6,827,858 1,212,786 13,959 21,583 14,932 28,891 21,583 (502,564) (26,343) 51,233 1,246 68,719 (502,564) (26,343) 51,233 1,246 68,719 131,748 229,580 14,469 192,848 7,020,706 103,909 1,316,695 OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other financing sources (uses) Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balances (deficits) at beginning of year 2,708,301 Increase (decrease) in reserve for inventory of supplies Fund balances (deficits) at end of year $ 2,205,737 $ 105,405 76 $ 280,813 $ 15,715 $ 68,719 CONCILIATION COURT SPECIAL $ CORRECTIONAL HEALTH GRANTS $ COUNTY ATTORNEY GRANTS $ 5,770 COUNTY ATTORNEY SPECIAL $ COURT AUTOMATION $ $ 529 6,299 1,157,001 6,613 11,675 1,168,676 6,613 $ $ 4,543,697 1,609,217 637,248 1,054,511 130,772 4,543,697 1,456,982 240,283 3,306,482 3,710 640,958 34,714 1,089,225 5,900 136,672 4,511,581 2,119,103 647,663 899,141 1,026,387 21,136 1,047,523 DOMESTIC RELATIONS EDUCATION DOCUMENT RETRIEVAL 58,689 32,116 4,543,697 60,985 2,180,088 6,612 654,275 42,793 941,934 58,689 (121,153) (314) 1,126,394 (13,317) 147,291 77,983 (121,153) (314) 1,126,394 (13,317) 147,291 77,983 430,179 314 1,780,057 114,800 638,854 67,603 309,026 $ $ $ 2,906,451 $ 101,483 $ 786,145 $ 145,586 (continued on next page) 77 Maricopa County Combining Statement Of Revenues, Expenditures And Changes In Fund Balances All Special Revenue Funds (Continued) For the Fiscal Year Ended June 30, 2000 ECONOMIC DEVELOPMENT REVENUES Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues $ EXPEDITED CHILD SUPPORT EMERGENCY MANAGEMENT $ $ HOUSING DEPARTMENT $ 429,794 300,993 12,309,634 1,221,416 21,416 322,409 133,656 13,664,706 377,198 12,069,102 3,690 380,888 12,069,102 (95,259) (58,479) 1,595,604 (95,259) (58,479) 1,595,604 338,528 433,589 2,140,831 86,214 EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Capital outlay Total expenditures 14,930 101,144 22,552 452,346 177,698 446,143 18,705 196,403 Excess (deficiency) of revenues over expenditures 6,203 452,346 OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other financing sources (uses) Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balances (deficits) at beginning of year Increase (decrease) in reserve for inventory of supplies Fund balances (deficits) at end of year (158,949) $ 243,269 $ 78 $ 375,110 $ 3,577,486 JUSTICE COURT ENHANCEMENT JAIL OPERATIONS $ $ JUSTICE COURT JUDICIAL ENHANCEMENT JUSTICE COURT GRANTS $ 103,418,237 $ JUVENILE PROBATION $ JUVENILE RESTITUTION $ LAW LIBRARY $ 75,394 429,264 782,268 705,801 2,520 112,271 820,592 840,554 104,258,791 21,693 450,957 9,722 85,116 490,736 58,726 549,462 101,695,370 373,583 85,116 9,897 1,111,346 798,050 3,156,234 104,851,604 448,474 822,057 85,116 527,690 537,587 1,111,346 798,050 (592,813) 40,482 822,750 1,865 1,865 (371,100) 11,875 (288,596) 1,865 22,542 (11,269,078) (371,100) 11,875 (288,596) 1,865 22,542 32,338,504 457,059 567,225 866,737 708 475,218 94,930,610 (105,606,875) (10,676,265) $ 21,069,426 $ 85,959 $ $ 579,100 $ 578,141 $ 2,573 $ 497,760 (continued on next page) 79 Maricopa County Combining Statement Of Revenues, Expenditures And Changes In Fund Balances All Special Revenue Funds (Continued) For the Fiscal Year Ended June 30, 2000 OLD COURTHOUSE REVENUES Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues $ PALO VERDE $ PARKS & RECREATION GRANTS $ 217,095 PARKS ENHANCEMENT $ PARKS SOUVENIR $ 4,361 1,196,247 8,301 8,301 EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Capital outlay Total expenditures 5,744 222,839 4,361 751,764 1,948,011 43,482 43,482 1,735,071 30,588 211,414 1,946,485 30,588 1,526 12,894 132 203,457 Excess (deficiency) of revenues over expenditures 132 203,457 8,169 19,382 4,361 4,361 OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other financing sources (uses) 25,000 Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balances (deficits) at beginning of of year 25,000 (25,000) (25,000) 8,169 19,382 26,526 (12,106) (2,475) 90,408 746,690 30,907 Increase (decrease) in reserve for inventory of supplies Fund balances (deficits) at end of year $ 5,694 $ 109,790 80 $ $ 773,216 $ 18,801 PARKS LAKE PLEASANT $ PLANNING AND DEVELOPMENT PLANNING GRANTS $ $ 230,727 30,647 6,265,829 1,347,370 439,199 8,052,398 PUBLIC DEFENDER GRANTS PROBATE PROGRAMS $ $ PUBLIC DEFENDER TRAINING $ PUBLIC HEALTH PHARMACY $ 5,874,585 254,329 643,377 4,159 436,293 2,118,973 261,374 125,062 8,118,620 229 254,558 5,028 652,564 12,286 448,579 84,736 4,607,933 590,542 429,166 2,133,658 312,197 2,445,855 258,879 2,405,714 967,608 392,950 1,360,558 84,736 1,270,658 5,878,591 6,691,840 176,638 2,240,029 (145,769) (145,769) 1,989 260,868 (6,310) 9,757 600,299 429,166 30,243 2,435,957 52,265 19,413 9,898 37,220 (34,688) 2,532 (49,682) (49,682) 6,546,071 176,638 2,190,347 (6,310) 937,813 52,265 12,635 19,413 12,430 24,395 1,717,445 (40,504) $ 7,483,884 $ 176,638 $ 2,190,347 $ 6,325 $ 52,265 $ 43,808 $ 1,689,371 (continued on next page) 81 Maricopa County Combining Statement Of Revenues, Expenditures And Changes In Fund Balances All Special Revenue Funds (Continued) For the Fiscal Year Ended June 30, 2000 RECORDER’S SURCHARGE REVENUES Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues $ RESEARCH AND REPORTING REGIONAL SCHOOLS $ $ SHERIFF AVIATION RICO $ $ 3,864,196 1,168,637 138,790 4,002,986 EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Capital outlay Total expenditures 601,559 601,559 465,131 465,131 2,882,035 1,168,637 268,594 268,594 649,106 15,966 519,531 1,168,637 247,118 263,084 403,454 742,409 1,821,371 4,703,406 Excess (deficiency) of revenues over expenditures (700,420) 742,409 14,761 418,215 (140,850) 46,916 OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other financing sources (uses) 5,510 (1,259) (1,259) Excess (deficiency) of revenues and other sources over expenditures and other uses (700,420) Fund balances (deficits) at beginning of year 2,655,451 (140,850) 45,657 134,450 (185,708) 5,510 427 Increase (decrease) in reserve for inventory of supplies Fund balances (deficits) at end of year $ 1,955,031 $ (6,400) 82 $ (140,051) $ $ 5,937 SHERIFF DONATIONS $ SHERIFF INMATE HEALTH SERVICES SHERIFF GRANTS $ 782 782 $ SHERIFF SPECIAL FUNDING $ SPORTS AUTHORITY $ 16,195,477 500 56,038 225,418 16,421,395 1,832 57,870 7,812,962 7,812,962 4,811,851 65,427 7,756,942 SUPERIOR COURT GRANTS STREET LIGHTING $ $ 1,532,494 4,652,498 581,420 581,420 4,652,498 22,597 1,555,091 4,459,384 1,294,883 529,376 782 1,158,806 5,970,657 3,554 68,981 53,939 7,810,881 529,376 4,459,384 192,286 1,487,169 10,450,738 (11,111) 2,081 52,044 193,114 67,922 (11,111) 2,081 52,044 193,114 67,922 11,960 14,313 106,578 846,414 (3,750,000) (3,750,000) 782 6,700,738 3,095 $ 3,877 $ 6,700,738 $ 849 $ 16,394 $ 158,622 $ 1,039,528 $ 67,922 (continued on next page) 83 Maricopa County Combining Statement Of Revenues, Expenditures And Changes In Fund Balances All Special Revenue Funds (Continued) For the Fiscal Year Ended June 30, 2000 SUPERIOR COURT JUDICIAL ENHANCEMENT REVENUES Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues $ EXPENDITURES Current: General government Public safety Highways and st reets Health, welfare and sanitation Culture and recreation Education Capital outlay Total expenditures SUPERIOR COURT SPECIAL $ TAXPAYERS’ INFORMATION $ 662,444 985,110 116,959 29,328 691,772 40,955 1,143,024 729,439 990,461 WASTE TIRE PROGRAM VICTIM LOCATION $ $ 131,682 3,026,217 121,612 24,929 24,929 131,682 108,231 3,256,060 938 2,727,649 Excess (deficiency) of revenues over expenditures 70,650 800,089 990,461 938 (108,317) 152,563 130,744 24,929 528,411 (108,317) 152,563 130,744 24,929 528,411 945,327 321,357 405,025 24,163 1,331,145 49,092 $ 1,859,556 2,727,649 OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other financing sources (uses) Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balances (deficits) at beginning of year Increase (decrease) in reserve for inventory of supplies Fund balances (deficits) at end of year $ 837,010 $ 473,920 84 $ 535,769 $ REGIONAL SCHOOL DISTRICT 509 $ REGIONAL SCHOOL DISTRICT 512 $ TOTALS JUNE 30, 2000 $ 11,557,849 2,173,462 204,185 334,520 130,767 13,862,078 36,889 575,594 14,919,911 255,266 15,175,177 837,534 (1,313,099) (261,940) 52,044,545 21,915,996 379,977,697 40,987,616 3,711,582 27,655,074 526,292,510 3,286,559 220,258,774 55,450,402 92,227,337 13,968,500 16,499,854 119,333,888 521,025,314 837,534 5,267,196 95,052,830 (116,701,994) (21,649,164) (1,313,099) (261,940) (16,381,968) 3,456,545 838,602 160,600,449 (38,996) $ 2,104,450 (182,139) $ 576,662 $ 144,036,342 85 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Transportation For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Licenses and permits Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Highways and streets Capital outlay Total expenditures Deficiency of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses Deficiency of revenues over expenditures and other uses Fund balance at beginning of year 800,000 87,116,280 50,000 1,670,000 89,636,280 ACTUAL $ $ 86 $ (215,027) 4,254,941 (44,590) 1,267,160 5,262,484 42,942,854 74,098,964 117,041,818 55,450,402 51,573,936 107,024,338 (12,507,548) 22,525,028 10,017,480 (27,405,538) (12,125,574) 15,279,964 (1,824,159) (1,824,159) (473,079) (473,079) 1,351,080 1,351,080 (29,229,697) (12,598,653) 16,631,044 43,800,000 51,054,973 7,254,973 49,866 49,866 Increase in reserve for inventory Fund balance at end of year 584,973 91,371,221 5,410 2,937,160 94,898,764 VARIANCE 14,570,303 $ 38,506,186 $ 23,935,883 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Flood Control For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Taxes Licenses and permits Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Deficiency of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses 45,006,614 995,500 20,078,000 2,768,755 68,848,869 ACTUAL $ $ Fund balance at beginning of year 28,693,391 54,174,429 82,867,820 (2,410,138) 6,909,879 4,499,741 (18,518,692) (10,757,827) 7,760,865 1,130,182 1,130,182 (19,648,874) (10,757,827) 8,891,047 30,233,163 36,144,763 5,911,600 Decrease in reserve for inventory (18,953) $ 87 (1,014,153) (94,434) 2,109,952 2,259,759 3,261,124 26,283,253 61,084,308 87,367,561 (1,130,182) (1,130,182) Deficiency of revenues over expenditures and other uses Fund balance at end of year 43,992,461 901,066 22,187,952 5,028,514 72,109,993 VARIANCE 10,584,289 $ 25,367,983 (18,953) $ 14,783,694 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Adult Probation Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures 34,948,330 ACTUAL $ 34,948,330 32,429,831 168,365 32,598,196 34,848,330 100,000 34,948,330 32,089,970 497,654 32,587,624 Excess of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses VARIANCE $ 2,758,360 (397,654) 2,360,706 10,572 10,572 (10,572) (10,572) (10,572) (10,572) Excess of revenues over expenditures and other uses Fund balance at beginning of year Fund balance at end of year $ 88 $ (2,518,499) 168,365 (2,350,134) $ Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Human Services Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures Excess of revenues over expenditures 23,599,318 1,564,041 ACTUAL $ 25,163,359 21,724,353 1,403,868 21,643 23,149,864 24,269,314 330,000 24,599,314 22,743,334 406,530 23,149,864 VARIANCE $ (1,874,965) (160,173) 21,643 (2,013,495) 1,525,980 (76,530) 1,449,450 564,045 (564,045) Fund balance at beginning of year Fund balance at end of year $ 89 564,045 $ $ (564,045) Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Public Health For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures 28,882,214 50,000 121,334 29,053,548 ACTUAL $ 23,479,969 44,952 81,344 23,606,265 VARIANCE $ (5,402,245) (5,048) (39,990) (5,447,283) 28,004,074 568,484 28,572,558 22,876,852 410,026 23,286,878 480,990 319,387 (161,603) (480,990) (480,990) (353,461) (353,461) 127,529 127,529 (34,074) (34,074) Fund balance at beginning of year 966,747 966,747 Decrease in reserve for inventory (10,854) (10,854) Excess of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses Deficiency of revenues over expenditures and other uses Fund balance at end of year $ 90 $ 921,819 5,127,222 158,458 5,285,680 $ 921,819 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Air Pollution For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures $ 15,223,940 561,753 15,785,693 Excess (deficiency) of revenues over expenditures (590,750) OTHER FINANCING USES Operating transfers out Total other financing uses (469,882) (469,882) Excess (deficiency) of revenues over expenditures and other uses 2,979,158 $ 91 1,918,526 11,089,534 3,913,023 378,565 252,015 985,651 16,618,788 VARIANCE $ $ 1,187,534 (436,720) 18,565 150,815 503,651 1,423,845 14,978,894 550,830 15,529,724 245,046 10,923 255,969 1,089,064 1,679,814 (234,941) (234,941) (1,060,632) Fund balance at beginning of year Fund balance at end of year 9,902,000 4,349,743 360,000 101,200 482,000 15,194,943 ACTUAL 234,941 234,941 854,123 1,914,755 3,788,750 809,592 4,642,873 $ 2,724,347 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Juvenile Court Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 92 15,560,121 180,000 ACTUAL $ 15,740,121 11,855,756 185,976 28,980 12,070,712 15,893,880 57,218 15,951,098 11,870,785 262,439 12,133,224 VARIANCE $ (3,704,365) 5,976 28,980 (3,669,409) 4,023,095 (205,221) 3,817,874 (210,977) (62,512) 148,465 101,199 289,602 188,403 (109,778) $ 227,090 $ 336,868 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual CDBG Housing Trust For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses 16,191,837 ACTUAL $ 16,191,837 6,941,111 5,695 6,946,806 16,148,749 19,000 16,167,749 6,925,756 21,050 6,946,806 VARIANCE $ 9,222,993 (2,050) 9,220,943 24,088 (24,088) (24,088) (24,088) 24,088 24,088 Excess (deficiency) of revenues over expenditures and other uses Fund balance at beginning of year Fund balance at end of year $ 93 (9,250,726) 5,695 (9,245,031) $ $ Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Library For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Taxes Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues $ EXPENDITURES Culture and recreation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures $ 318,827 8,834,409 204,369 460,665 8,896,758 8,420,327 491,700 8,912,027 8,165,230 247,369 8,412,599 255,097 244,331 499,428 484,159 561,777 (557,839) (557,839) Excess (deficiency) of revenues over expenditures and other uses 4,714,253 $ 94 4,078,796 $ (3,193) (3,193) (635,457) Fund balance at beginning of year 8,052,084 179,640 VARIANCE (59,001) (9,857) (215,000) 204,369 141,838 62,349 (77,618) OTHER FINANCING USES Operating transfers out Total other financing uses Fund balance at end of year 8,111,085 189,497 215,000 ACTUAL $ 554,646 554,646 480,966 1,116,423 5,391,560 677,307 5,872,526 $ 1,793,730 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Stadium District For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Culture and recreation Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses Excess (deficiency) of revenues over expenditures and other uses $ 95 $ 259,623 114,421 374,044 46,162 46,162 20,962 20,962 5,470,521 5,865,527 395,006 (5,497,073) (5,497,073) (5,489,334) (5,489,334) 2,008,019 $ 5,722,268 189,421 5,911,689 VARIANCE 67,124 67,124 (26,552) Fund balance at beginning of year Fund balance at end of year 5,462,645 75,000 5,537,645 ACTUAL 1,981,467 $ 7,739 7,739 376,193 402,745 3,508,882 1,500,863 3,885,075 $ 1,903,608 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Bank One Ballpark Operations For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous Total revenues $ EXPENDITURES Culture and recreation Total expenditures 2,601,489 2,601,489 ACTUAL $ 2,689,648 2,689,648 Excess (deficiency) of revenues over expenditures (88,159) OTHER FINANCING USES Operating transfers out Total other financing uses Excess (deficiency) of revenues over expenditures and other uses $ 96 $ 1,076,052 1,076,052 2,494,465 2,494,465 195,183 195,183 1,183,076 1,271,235 (629,620) (629,620) (517,168) (517,168) (717,779) 665,908 1,383,687 1,178,270 1,178,270 Fund balance at beginning of year Fund balance at end of year 3,677,541 3,677,541 VARIANCE (717,779) $ 1,844,178 112,452 112,452 $ 2,561,957 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Animal Control For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Licenses and permits Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures 3,100,991 1,355,640 1,738,127 4,600 ACTUAL $ 6,199,358 3,235,111 842,435 1,407,093 3,449 302,880 5,790,968 5,336,970 420,720 5,757,690 5,606,114 304,105 5,910,219 441,668 OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other financing sources (uses) Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balance at beginning of year $ 97 $ 134,120 (513,205) (331,034) (1,151) 302,880 (408,390) (269,144) 116,615 (152,529) (119,251) (560,919) (338,053) (338,053) 60,000 (6,973) 53,027 60,000 331,080 391,080 103,615 (66,224) (169,839) 60,309 75,636 15,327 36,251 36,251 Increase in reserve for inventory Fund balance at end of year VARIANCE 163,924 $ 45,663 $ (118,261) Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Adult Probation Services For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Fines and forfeits Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Deficiency of revenues over expenditures $ 5,808,925 6,259,280 132,874 125,988 6,518,142 7,988,925 750,000 8,738,925 6,827,858 192,848 7,020,706 (2,930,000) Fund balance at beginning of year Fund balance at end of year 5,808,925 ACTUAL 98 $ 2,427,436 2,708,301 $ 2,205,737 450,355 132,874 125,988 709,217 1,161,067 557,152 1,718,219 (502,564) 2,930,000 $ VARIANCE (221,699) $ 2,205,737 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Child Support Automation For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year 90,000 ACTUAL $ 90,000 2,548 2,548 (90,000) 2,548 (87,452) 165,000 125,000 290,000 13,959 14,932 28,891 151,041 110,068 261,109 (200,000) (26,343) 173,657 131,748 (68,252) 200,000 $ 99 VARIANCE $ $ 105,405 $ 105,405 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Child Support Enhancement For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 100 100,000 ACTUAL $ VARIANCE 100,000 60,284 12,532 72,816 295,000 21,583 273,417 295,000 21,583 273,417 (195,000) 51,233 246,233 195,000 229,580 34,580 $ 280,813 $ $ (39,716) 12,532 (27,184) 280,813 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Children’s Issues Education For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ 20,000 ACTUAL $ 20,000 20,000 Fund balance at beginning of year $ 101 (20,000) 1,246 (18,754) 20,000 20,000 Excess of revenues over expenditures Fund balance at end of year $ 1,246 1,246 20,000 EXPENDITURES Public Safety Total expenditures VARIANCE $ 1,246 1,246 14,469 14,469 15,715 $ 15,715 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Clerk of Court Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Public safety Capital Outlay Total expenditures Excess of revenues over expenditures ACTUAL 2,315,324 $ VARIANCE 2,315,324 1,369,763 15,651 1,385,414 $ (945,561) 15,651 (929,910) 1,692,175 623,148 2,315,323 1,212,786 103,909 1,316,695 479,389 519,239 998,628 1 68,719 68,718 Fund balance at beginning of year Fund balance at end of year $ 102 1 $ 68,719 $ 68,718 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Conciliation Court Special For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures 1,314,434 ACTUAL $ 1,314,434 1,026,387 21,136 1,047,523 1,264,434 50,000 1,314,434 1,157,001 11,675 1,168,676 Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 103 $ VARIANCE $ (288,047) 21,136 (266,911) 107,433 38,325 145,758 (121,153) (121,153) 430,179 430,179 309,026 $ 309,026 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Correctional Health Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Total expenditures 30,408 ACTUAL $ 30,408 5,770 529 6,299 30,408 30,408 6,613 6,613 Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 104 $ VARIANCE $ (24,638) 529 (24,109) 23,795 23,795 (314) (314) 314 314 $ Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual County Attorney Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures 4,224,820 4,224,820 ACTUAL $ 4,224,820 4,543,697 4,543,697 VARIANCE $ 4,511,581 32,116 4,543,697 4,224,820 (286,761) (32,116) (318,877) Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 105 $ 318,877 318,877 $ Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual County Attorney Special For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Fines and forfeits Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Excess of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 106 1,962,582 1,010,000 40,000 3,012,582 ACTUAL $ 1,609,217 1,456,982 240,283 3,306,482 VARIANCE $ (353,365) 446,982 200,283 293,900 2,781,723 30,000 2,811,723 2,119,103 60,985 2,180,088 662,620 (30,985) 631,635 200,859 1,126,394 925,535 450,000 1,780,057 1,330,057 650,859 $ 2,906,451 $ 2,255,592 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Court Automation For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 107 200,000 909,465 ACTUAL $ VARIANCE 1,109,465 637,248 3,710 640,958 (200,000) (272,217) 3,710 (468,507) 994,465 265,000 1,259,465 647,663 6,612 654,275 346,802 258,388 605,190 (150,000) (13,317) 136,683 150,000 114,800 (35,200) $ $ 101,483 $ 101,483 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Document Retrieval For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 108 1,092,500 ACTUAL $ VARIANCE 1,092,500 1,054,511 34,714 1,089,225 1,391,844 225,656 1,617,500 899,141 42,793 941,934 492,703 182,863 675,566 (525,000) 147,291 672,291 525,000 638,854 113,854 $ 786,145 $ $ (37,989) 34,714 (3,275) 786,145 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Domestic Relations Education For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Total expenditures 253,798 ACTUAL $ 253,798 130,772 5,900 136,672 253,798 253,798 58,689 58,689 195,109 195,109 77,983 77,983 67,603 67,603 Excess of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 109 VARIANCE $ 145,586 $ $ (123,026) 5,900 (117,126) 145,586 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Economic Development For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ $ 385,000 EXPENDITURES Public safety Capital outlay Total expenditures 310,968 Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year 385,000 ACTUAL $ 110 86,214 14,930 101,144 VARIANCE $ (298,786) 14,930 (283,856) 310,968 177,698 18,705 196,403 133,270 (18,705) 114,565 74,032 (95,259) (169,291) 280,000 338,528 58,528 354,032 $ 243,269 $ (110,763) Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Emergency Management For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures 606,003 ACTUAL $ 606,003 429,794 22,552 452,346 594,003 12,000 606,003 446,143 6,203 452,346 VARIANCE $ 147,860 5,797 153,657 Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 111 $ (176,209) 22,552 (153,657) $ Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Expedited Child Support For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ $ 355,000 EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures 780,000 Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year 355,000 ACTUAL $ 112 300,993 21,416 322,409 VARIANCE $ (54,007) 21,416 (32,591) 780,000 377,198 3,690 380,888 402,802 (3,690) 399,112 (425,000) (58,479) 366,521 425,000 433,589 $ 375,110 8,589 $ 375,110 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Housing Department For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for Services Miscellaneous Total revenues $ 16,581,115 ACTUAL $ 16,581,115 EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses 9,594,926 6,116,061 15,710,987 12,069,102 870,128 1,595,604 $ 12,069,102 725,476 58,573 58,573 811,555 Fund balance at beginning of year Decrease in reserve for inventory 1,595,604 784,049 2,140,831 2,140,831 (158,949) $ 113 811,555 (4,271,481) 1,221,416 133,656 (2,916,409) (2,474,176) 6,116,061 3,641,885 (58,573) (58,573) Excess of revenues over expenditures and other financing uses Fund balance at end of year 12,309,634 1,221,416 133,656 13,664,706 VARIANCE $ 3,577,486 (158,949) $ 2,765,931 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Jail Operations For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Deficiency of revenues over expenditures OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other financing sources (uses) Deficiency of revenues and other sources over expenditures and other uses Fund balance at beginning of year Fund balance at end of year $ 114 108,156,000 ACTUAL $ 108,156,000 103,418,237 840,554 104,258,791 107,483,944 7,858,026 115,341,970 101,695,370 3,156,234 104,851,604 VARIANCE $ (4,737,763) 840,554 (3,897,209) 5,788,574 4,701,792 10,490,366 (7,185,970) (592,813) 6,593,157 88,825,845 (105,606,875) (16,781,030) 94,930,610 (105,606,875) (10,676,265) 6,104,765 (23,967,000) (11,269,078) 12,697,922 31,000,000 32,338,504 1,338,504 7,033,000 $ 21,069,426 6,104,765 $ 14,036,426 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Justice Court Enhancement For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 115 399,840 8,160 408,000 ACTUAL $ 429,264 21,693 450,957 VARIANCE $ 29,424 13,533 42,957 452,084 388,500 840,584 373,583 448,474 822,057 78,501 (59,974) 18,527 (432,584) (371,100) 61,484 432,584 457,059 24,475 $ 85,959 $ 85,959 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Justice Court Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ 156,274 ACTUAL $ 156,274 EXPENDITURES Public safety Capital outlay Total expenditures 122,238 34,036 156,274 75,394 9,722 85,116 VARIANCE $ 85,116 37,122 34,036 71,158 85,116 Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 116 $ (80,880) 9,722 (71,158) $ Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Justice Court Judicial Enhancement For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Fines and forfeits Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 117 270,000 4,500 274,500 ACTUAL $ 490,736 58,726 549,462 VARIANCE $ 220,736 54,226 274,962 444,482 250,000 694,482 9,897 527,690 537,587 434,585 (277,690) 156,895 (419,982) 11,875 431,857 419,982 567,225 147,243 $ 579,100 $ 579,100 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Juvenile Probation For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Total expenditures Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 118 832,000 ACTUAL $ 832,000 782,268 40,482 822,750 1,242,538 1,242,538 1,111,346 1,111,346 VARIANCE $ (49,732) 40,482 (9,250) 131,192 131,192 (410,538) (288,596) 121,942 820,930 866,737 45,807 410,392 $ 578,141 $ 167,749 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Juvenile Restitution For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous Total revenues $ 50,000 50,000 ACTUAL $ 1,865 1,865 VARIANCE $ (48,135) (48,135) EXPENDITURES Total expenditures Excess of revenues over expenditures 50,000 1,865 Fund balance at beginning of year Fund balance at end of year (48,135) 708 $ 119 50,000 $ 2,573 708 $ (47,427) Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Law Library For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Fines and forfeits Miscellaneous Total revenues $ EXPENDITURES Public safety Total expenditures 800,000 ACTUAL $ 800,000 705,801 2,520 112,271 820,592 800,000 800,000 798,050 798,050 1,950 1,950 22,542 22,542 475,218 475,218 Excess of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 120 VARIANCE $ 497,760 $ $ (94,199) 2,520 112,271 20,592 497,760 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Old Courthouse For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous Total revenues $ EXPENDITURES General government Capital outlay Total expenditures 50,000 50,000 ACTUAL $ 10,000 40,000 50,000 Fund deficit at beginning of year $ 121 $ 132 Excess of revenues over expenditures Fund balance at end of year 8,301 8,301 VARIANCE $ (41,699) (41,699) 132 9,868 40,000 49,868 8,169 8,169 (2,475) (2,475) 5,694 $ 5,694 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Palo Verde For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ 245,210 ACTUAL $ 245,210 EXPENDITURES Public safety Capital outlay Total expenditures 230,087 15,123 245,210 Fund balance at beginning of year $ 122 $ 203,457 Excess of revenues over expenditures Fund balance at end of year 217,095 5,744 222,839 VARIANCE $ (28,115) 5,744 (22,371) 203,457 26,630 15,123 41,753 19,382 19,382 90,408 90,408 109,790 $ 109,790 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Parks & Recreation Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Total revenues $ EXPENDITURES Capital outlay Total expenditures 20,000 20,000 ACTUAL $ 20,000 20,000 4,361 4,361 VARIANCE $ 4,361 4,361 15,639 15,639 Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 123 $ (15,639) (15,639) $ Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Parks Enhancement For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Culture and recreation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures 1,561,039 456,433 2,017,472 ACTUAL $ Fund balance at beginning of year Fund balance at end of year $ 124 $ (364,792) 295,331 (69,461) 1,765,231 630,900 2,396,131 1,735,071 211,414 1,946,485 30,160 419,486 449,646 (378,659) 1,526 380,185 25,000 25,000 25,000 25,000 (378,659) 26,526 405,185 598,660 746,690 148,030 OTHER FINANCING SOURCES Operating transfers in Total other financing sources Excess (deficiency) of revenues and other sources over expenditures 1,196,247 751,764 1,948,011 VARIANCE 220,001 $ 773,216 $ 553,215 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Parks Souvenir For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous Total revenues $ EXPENDITURES Culture and recreation Total expenditures 36,000 36,000 ACTUAL $ 36,000 36,000 Excess of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses Deficiency of revenues over expenditures and other uses Fund balance at beginning of year Fund balance at end of year $ 125 $ 43,482 43,482 VARIANCE $ 7,482 7,482 30,588 30,588 5,412 5,412 12,894 12,894 (25,000) (25,000) (25,000) (25,000) (12,106) (12,106) 30,907 30,907 18,801 $ 18,801 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Parks Lake Pleasant For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Culture and recreation Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses 1,145,000 1,378,294 145,000 2,668,294 ACTUAL $ 191,545 810,050 1,001,595 306,141 6,691,840 6,385,699 (145,769) (145,769) 99,559 $ 126 5,120,829 (30,924) 294,199 5,384,104 967,608 392,950 1,360,558 Fund balance at beginning of year Fund balance at end of year $ 1,159,153 1,203,000 2,362,153 (206,582) (206,582) Excess of revenues over expenditures and other uses 6,265,829 1,347,370 439,199 8,052,398 VARIANCE 99,559 $ 60,813 60,813 6,546,071 6,446,512 937,813 937,813 7,483,884 $ 7,384,325 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Planning Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Licenses and permits Total revenues $ ACTUAL $ 149,531 149,531 EXPENDITURES Public safety Capital outlay Total expenditures Excess of revenues over expenditures 30,647 230,727 261,374 VARIANCE $ 30,647 81,196 111,843 86,712 6,000 92,712 84,736 84,736 1,976 6,000 7,976 56,819 176,638 119,819 Fund balance at beginning of year Fund balance at end of year $ 127 56,819 $ 176,638 $ 119,819 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Planning and Development For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Licenses and permits Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses 3,585,000 3,045,000 25,000 6,655,000 ACTUAL $ $ 2,289,585 (926,027) 100,062 1,463,620 5,524,026 640,000 6,164,026 4,607,933 1,270,658 5,878,591 916,093 (630,658) 285,435 490,974 2,240,029 1,749,055 (487,392) (487,392) Excess of revenues over expenditures and other uses 5,874,585 2,118,973 125,062 8,118,620 VARIANCE (49,682) (49,682) 3,582 437,710 437,710 2,190,347 2,186,765 Fund balance at beginning of year Fund balance at end of year $ 128 3,582 $ 2,190,347 $ 2,186,765 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Probate Programs For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures 634,689 ACTUAL $ 634,689 254,329 229 254,558 613,722 15,000 628,722 258,879 1,989 260,868 5,967 Fund balance at beginning of year Fund balance at end of year $ 129 5,967 $ VARIANCE $ (380,360) 229 (380,131) 354,843 13,011 367,854 (6,310) (12,277) 12,635 12,635 6,325 $ 358 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Public Defender Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures 646,582 ACTUAL $ VARIANCE 646,582 643,377 4,159 5,028 652,564 631,677 14,905 646,582 590,542 9,757 600,299 41,135 5,148 46,283 52,265 52,265 Excess of revenues over expenditures $ (3,205) 4,159 5,028 5,982 Fund balance at beginning of year Fund balance at end of year $ 130 $ 52,265 $ 52,265 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Public Defender Training For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Public safety Total expenditures 432,902 ACTUAL $ 432,902 436,293 12,286 448,579 432,902 432,902 429,166 429,166 3,736 3,736 19,413 19,413 24,395 24,395 Excess of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 131 VARIANCE $ 43,808 $ $ 3,391 12,286 15,677 43,808 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Public Health Pharmacy For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Operating transfers in Operating transfers out Total other financing sources (uses) Excess (deficiency) of revenues and other sources over expenditures and other uses Fund balance at beginning of year 2,361,750 ACTUAL $ 2,361,750 2,133,658 312,197 2,445,855 2,600,079 35,000 2,635,079 2,405,714 30,243 2,435,957 194,365 4,757 199,122 (273,329) 9,898 283,227 65,000 (106,208) (41,208) 37,220 (34,688) 2,532 (27,780) 71,520 43,740 (314,537) 12,430 326,967 314,537 1,717,445 1,402,908 Decrease in reserve for inventory Fund balance at end of year VARIANCE $ (40,504) $ 132 $ 1,689,371 (228,092) 312,197 84,105 (40,504) $ 1,689,371 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Recorder’s Surcharge For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES General government Capital outlay Total expenditures $ 4,579,000 707,000 5,286,000 Deficiency of revenues over expenditures 133 $ 999,580 2,655,451 $ 1,955,031 368,196 48,790 416,986 1,696,965 (1,114,371) 582,594 (700,420) 1,700,000 $ 3,864,196 138,790 4,002,986 VARIANCE 2,882,035 1,821,371 4,703,406 (1,700,000) Fund balance at beginning of year Fund balance at end of year 3,496,000 90,000 3,586,000 ACTUAL 955,451 $ 1,955,031 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Research and Reporting For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous Total revenues $ EXPENDITURES General government Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses 448,000 448,000 ACTUAL $ 134 17,131 17,131 403,454 14,761 418,215 (17,967) 12,739 (5,228) 35,013 46,916 11,903 (35,013) (35,013) (1,259) (1,259) 33,754 33,754 45,657 45,657 (185,708) (185,708) Fund deficit at beginning of year $ $ 385,487 27,500 412,987 Excess of revenues over expenditures and other uses Fund balance (deficit) at end of year 465,131 465,131 VARIANCE $ (140,051) $ (140,051) Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual RICO For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Fines and forfeits Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures 100,000 400,000 500,000 ACTUAL $ 1,081,000 169,000 1,250,000 Deficiency of revenues over expenditures 1,168,637 VARIANCE $ 1,168,637 1,068,637 (400,000) 668,637 649,106 519,531 1,168,637 431,894 (350,531) 81,363 (750,000) 750,000 Fund balance at beginning of year Fund deficit at end of year $ 135 (750,000) $ $ 750,000 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Sheriff Aviation For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 136 190,074 350,000 540,074 ACTUAL $ VARIANCE $ 268,594 268,594 (190,074) (81,406) (271,480) 1,165,629 374,445 1,540,074 15,966 247,118 263,084 1,149,663 127,327 1,276,990 (1,000,000) 5,510 1,005,510 1,000,000 427 $ 5,937 (999,573) $ 5,937 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Sheriff Donations For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous Total revenues $ EXPENDITURES Public safety Total expenditures 100,000 100,000 ACTUAL $ $ 100,000 100,000 Fund balance at beginning of year $ 137 (99,218) (99,218) 100,000 100,000 Excess of revenues over expenditures Fund balance at end of year 782 782 VARIANCE $ 782 782 3,095 3,095 3,877 $ 3,877 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Sheriff Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Licenses and permits Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING USES Operating transfers out Total other financing uses Excess (deficiency) of revenues over expenditures and other uses Fund balance at beginning of year Fund balance at end of year 10,500 12,813,698 ACTUAL $ VARIANCE 3,749,719 16,573,917 16,195,477 500 225,418 16,421,395 $ (10,500) 3,381,779 500 (3,524,301) (152,522) 11,383,662 8,045,462 19,429,124 4,811,851 1,158,806 5,970,657 6,571,811 6,886,656 13,458,467 (2,855,207) 10,450,738 13,305,945 (3,750,000) (3,750,000) (3,750,000) (3,750,000) (6,605,207) 6,700,738 13,305,945 6,605,207 $ 138 (6,605,207) $ 6,700,738 $ 6,700,738 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Sheriff Inmate Health Services For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 139 200,000 ACTUAL $ VARIANCE 200,000 56,038 1,832 57,870 204,000 182,000 386,000 65,427 3,554 68,981 138,573 178,446 317,019 (186,000) (11,111) 174,889 186,000 11,960 (174,040) $ 849 $ $ (143,962) 1,832 (142,130) 849 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Sheriff Special Funding For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 140 5,952,697 5,952,697 ACTUAL $ 7,812,962 7,812,962 VARIANCE $ 1,860,265 1,860,265 6,416,055 400,000 6,816,055 7,756,942 53,939 7,810,881 (863,358) 2,081 865,439 863,358 14,313 (849,045) $ 16,394 (1,340,887) 346,061 (994,826) $ 16,394 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Superior Court Grants For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures 2,179,077 ACTUAL $ 2,179,077 1,532,494 22,597 1,555,091 2,068,697 110,380 2,179,077 1,294,883 192,286 1,487,169 Excess of revenues over expenditures VARIANCE $ (646,583) 22,597 (623,986) 773,814 (81,906) 691,908 67,922 67,922 Fund balance at beginning of year Fund balance at end of year $ 141 $ 67,922 $ 67,922 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Superior Court Judicial Enhancement For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures Deficiency of revenues over expenditures Fund balance at beginning of year Fund balance at end of year $ 142 800,000 892,331 ACTUAL $ VARIANCE 1,692,331 662,444 29,328 691,772 $ (800,000) (229,887) 29,328 (1,000,559) 1,542,331 950,000 2,492,331 729,439 70,650 800,089 812,892 879,350 1,692,242 (800,000) (108,317) 691,683 800,000 945,327 145,327 $ 837,010 $ 837,010 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Superior Court Special For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Public safety Capital outlay Total expenditures 1,250,579 130,000 327,060 1,707,639 ACTUAL $ 1,632,639 75,000 1,707,639 Fund balance at beginning of year $ 143 $ 990,461 Excess of revenues over expenditures Fund balance at end of year 985,110 116,959 40,955 1,143,024 VARIANCE $ (265,469) (13,041) (286,105) (564,615) 990,461 642,178 75,000 717,178 152,563 152,563 321,357 321,357 473,920 $ 473,920 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Victim Location For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Charges for services Miscellaneous Total revenues $ $ VARIANCE $ 24,929 24,929 30,000 EXPENDITURES Public safety Total expenditures 45,000 45,000 Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance at end of year 30,000 ACTUAL $ 144 (30,000) 24,929 (5,071) 45,000 45,000 (15,000) 24,929 39,929 15,000 24,163 9,163 $ 49,092 $ 49,092 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Waste Tire Program For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Charges for services Miscellaneous Total revenues $ EXPENDITURES Health, welfare and sanitation Total expenditures Excess (deficiency) of revenues over expenditures Fund balance at beginning of year Fund balance (deficit) at end of year $ 145 2,839,530 60,000 ACTUAL 2,899,530 3,026,217 121,612 108,231 3,256,060 4,164,387 4,164,387 2,727,649 2,727,649 1,436,738 1,436,738 (1,264,857) 528,411 1,793,268 121,434 1,331,145 1,209,711 (1,143,423) $ VARIANCE $ 1,859,556 $ $ 186,687 61,612 108,231 356,530 3,002,979 This page intentionally left blank. 146 Financial Section Debt Service Funds Debt Service Funds are used to account for the accumulation of resources for and payment of general obligation, special assessment, and stadium district bond principal and interest. Listed below are the Debt Service Funds associated with Maricopa County and a short description of each fund: General Obligation - To account for debt service on all various purpose general obligation bonds. Funding is provided by the County’s secondary property tax revenues, which may be used only for debt service. Special Assessment - To account for debt service on special assessment bonds. Funding is provided by special assessments made against the benefiting property owners. Stadium District - To account for debt service on Stadium District revenue bonds. Funding is provided by transfers from the Stadium District Special Revenue Fund. Back of Debt Service Funds - TAB 148 Maricopa County Combining Balance Sheet All Debt Service Funds As Of June 30, 2000 GENERAL OBLIGATION SPECIAL ASSESSMENT STADIUM DISTRICT TOTALS JUNE 30, 2000 ASSETS Cash and investments held by County Treasurer $ 22,932,638 $ 249,271 $ Cash and investments held by trustee 1,391,158 1,641,603 $ 24,573,067 1,641,603 Receivables: 520,129 Taxes 2,982 Due from other funds Total assets 520,129 823,040 2,982 823,040 Special assessments $ 23,455,749 $ 1,072,311 $ $ $ 819,337 $ 3,032,761 $ 27,560,821 $ 1,142,448 22,015,000 4,150,399 LIABILITIES AND FUND BALANCES Liabilities: Deferred revenue Bonds payable Bond interest payable 323,111 20,315,000 2,817,638 1,700,000 1,332,761 Special assessment debt with 70,060 30,027 governmental commitment Special assessment interest payable Total liabilities 23,455,749 70,060 30,027 919,424 3,032,761 27,407,934 Fund balances: Reserved for debt service 152,887 152,887 Total fund balances 152,887 152,887 Total liabilities and fund balances $ 23,455,749 $ 149 1,072,311 $ 3,032,761 $ 27,560,821 Maricopa County Combining Statement of Revenues, Expenditures And Changes In Fund Balances All Debt Service Funds For the Fiscal Year Ended June 30, 2000 GENERAL OBLIGATION SPECIAL ASSESSMENT STADIUM DISTRICT TOTALS JUNE 30, 2000 REVENUES Taxes $ 21,008,968 $ $ $ 3,860 21,008,968 280,976 570,601 280,976 Charges for services 566,741 Miscellaneous Total revenues 21,575,709 280,976 3,860 21,860,545 20,315,000 5,635,275 208,160 65,078 3,285,426 2,207,768 23,808,586 7,908,121 25,950,275 273,238 5,493,194 31,716,707 (5,489,334) (9,856,162) 3,134,566 5,489,334 8,623,900 3,134,566 5,489,334 8,623,900 EXPENDITURES Debt service: Principal retirement Interest charges Total expenditures Excess (deficiency) of revenues (4,374,566) over expenditures 7,738 OTHER FINANCING SOURCES Operating transfers in Total other financing sources Excess (deficiency) of revenues and (1,240,000) other sources over expenditures 1,240,000 Fund balances at beginning of year Fund balances at end of year $ $ 7,738 (1,232,262) 145,149 1,385,149 152,887 150 $ $ 152,887 Maricopa County Statement of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual General Obligation Fund For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Taxes Miscellaneous $ Total revenues EXPENDITURES Debt service: Principal retirement Interest charges Total expenditures Deficiency of revenues over expenditures OTHER FINANCING SOURCES Operating transfers in Total other financing sources Deficiency of revenues and other sources over expenditures Fund balances at beginning of year Fund deficits at end of year $ 151 20,903,863 400,000 ACTUAL $ 21,008,968 566,741 VARIANCE $ 105,105 166,741 21,303,863 21,575,709 20,315,000 5,635,275 20,315,000 5,635,275 25,950,275 25,950,275 (4,646,412) (4,374,566) 271,846 2,045,078 3,134,566 1,089,488 2,045,078 3,134,566 1,089,488 (2,601,334) (1,240,000) 1,361,334 2,548,314 1,240,000 (1,308,314) (53,020) $ 271,846 $ 53,020 Maricopa County Statement of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Stadium District For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous $ ACTUAL $ Total revenues 3,860 VARIANCE $ 3,860 EXPENDITURES Debt service: Principal retirement Interest charges Total expenditures Deficiency of revenues over expenditures OTHER FINANCING SOURCES Operating transfers in Total other financing sources Deficiency of revenues and other sources over expenditures 3,860 3,860 1,700,000 3,793,195 3,285,426 2,207,768 (1,585,426) 1,585,427 5,493,195 5,493,194 1 (5,493,195) (5,489,334) 3,861 5,489,668 5,489,334 (334) 5,489,668 5,489,334 (334) (3,527) 3,527 Fund balance (deficit) at beginning of year Fund deficits at end of year $ 152 (3,527) $ $ 3,527 Financial Section Capital Projects Funds Capital Projects Funds are established to account for the proceeds of bond issues and other resources for the acquisition, construction or reconstruction of major capital facilities. Listed below are the Capital Projects Funds associated with Maricopa County and a short description of each fund: Bond Funds - Bond Funds account for capital projects financed by the issuance of special assessment bonds. Major League Stadium - The Major League Stadium Fund accounts for the cost of construction on the Bank One Ballpark. The majority of costs were financed through a .25% Sales Tax that commenced on April 1, 1995 and concluded on December 1, 1997. Bank One Ballpark Project Reserve - Accounts for sales tax (Stadium Tax) proceeds collected in excess of the $238,000,000 cap imposed by County Board Resolution. Jail Construction Fund - Accounts for the proceeds associated with the temporary 1/5 cent sales tax approved by voters in the General Election of November 3, 1998. The proceeds are for the construction and operation of adult and juvenile detention facilities. Intergovernmental Funds - Intergovernmental Funds account for capital projects funded through transfers from other funds. Projects included in this fund are multi-year projects for which the funding has been set-aside during the first year of the project. Back of Capital Projects - TAB 154 This page intentionally left blank. 155 Maricopa County Combining Balance Sheet All Capital Projects Funds As Of June 30, 2000 BANK ONE MAJOR BALLPARK JAIL BOND LEAGUE PROJECT CONSTRUCTION FUNDS STADIUM RESERVE FUND ASSETS Cash in bank and on hand $ $ $ $ 100 Cash and investments held by 281,124 County Treasurer 3,103 Interest receivable 19,912 9,189,355 42,139 39,624 51,986 236 Cash and investments held by trustee Due from other governments $ 284,227 $ 1,140,476 1,192,698 $ $ 12,617 $ 1,190,193 $ Miscellaneous Total assets 9,291,030 102,849,141 1,113,711 $ 103,962,952 $ 2,014,874 11,210 LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Employee compensation 450 Accrued liabilities 13,067 2,268 1,192,461 271,160 237 Due to other funds Total liabilities 2,026,084 Fund balances: Unreserved Total liabilities and fund balances $ 284,227 $ 156 1,192,698 9,291,030 $ 9,291,030 101,936,868 $ 103,962,952 INTERGOVERNMENTAL TOTALS FUNDS JUNE 30, 2000 $ $ 100 149,663,844 9,241,341 1,159,189 39,624 1,140,476 161,244,574 46,513,667 $ 46,513,667 $ $ 1,215,579 $ $ 1,215,579 4,433,263 11,210 450 2,268 4,447,191 45,298,088 156,797,383 46,513,667 $ 161,244,574 157 Maricopa County Combining Statement Of Revenues, Expenditures And Changes In Fund Balances All Capital Projects Funds For the Fiscal Year Ended June 30, 2000 BOND FUNDS REVENUES Intergovernmental Charges for services Miscellaneous $ Total revenues $ $ 1,409,354 3,013,804 53,726 1,295,989 1,667,657 3,013,804 1,295,752 37,795 17,293,055 1,295,752 37,795 17,293,055 237 1,629,862 53,726 OTHER FINANCING SOURCES Operating transfers in Total other financing sources Excess of revenues and other sources over expenditures 53,726 Fund balances at beginning of year 217,434 $ $ 1,295,989 Total expenditures Fund balances at end of year 258,303 JAIL CONSTRUCTION FUND 13,389 40,337 EXPENDITURES Capital outlay Excess (deficiency) of revenues over expenditures BANK ONE BALLPARK PROJECT RESERVE MAJOR LEAGUE STADIUM 271,160 237 $ 158 237 $ (14,279,251) 517,168 105,606,875 517,168 105,606,875 2,147,030 91,327,624 7,144,000 10,609,244 9,291,030 $ 101,936,868 INTERGOVERNMENTAL FUNDS $ $ 601,067 TOTALS JUNE 30, 2000 29,086 859,370 13,389 5,788,570 630,153 6,661,329 11,216,756 29,843,358 11,216,756 29,843,358 (10,586,603) (23,182,029) 48,725,000 154,849,043 48,725,000 154,849,043 38,138,397 131,667,014 7,159,691 25,130,369 45,298,088 $ $ 156,797,383 159 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Major League Stadium For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous $ Total revenues EXPENDITURES Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures 2,000,000 ACTUAL $ 1,295,989 VARIANCE $ (704,011) 2,000,000 1,295,989 (704,011) 2,022,477 1,295,752 726,725 2,022,477 1,295,752 726,725 237 22,714 (22,477) Fund balances at beginning of year Fund balances (deficits) at end of year $ 160 (22,477) $ 237 $ 22,714 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Bank One Ballpark Project Reserve For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous $ ACTUAL 350,000 258,303 1,409,354 350,000 1,667,657 3,500 37,795 (34,295) 3,500 37,795 (34,295) 346,500 1,629,862 600,000 517,168 (82,832) Total other financing sources 600,000 517,168 (82,832) Excess of revenues and other sources over expenditures 946,500 2,147,030 1,200,530 6,700,000 7,144,000 444,000 Total revenues EXPENDITURES Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING SOURCES Operating transfers in Fund balances at beginning of year Fund balances at end of year $ 161 $ VARIANCE 7,646,500 $ 9,291,030 $ 258,303 1,059,354 1,317,657 1,283,362 $ 1,644,530 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Jail Construction Fund For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Miscellaneous $ ACTUAL $ Total revenues EXPENDITURES Capital outlay Total expenditures Deficiency of revenues over expenditures OTHER FINANCING SOURCES Operating transfers in Total other financing sources Excess of revenues and other sources over expenditures Fund balances at beginning of year Fund balances at end of year $ 162 3,013,804 VARIANCE $ 3,013,804 3,013,804 3,013,804 55,028,138 17,293,055 37,735,083 55,028,138 17,293,055 37,735,083 (55,028,138) (14,279,251) 105,606,875 105,606,875 105,606,875 105,606,875 50,578,737 91,327,624 40,748,887 10,260,624 10,609,244 348,620 60,839,361 $ 101,936,868 40,748,887 $ 41,097,507 Maricopa County Statement Of Revenues, Expenditures And Changes In Fund Balances - Budget And Actual Intergovernmental Funds For the Fiscal Year Ended June 30, 2000 BUDGET REVENUES Intergovernmental Miscellaneous $ Total revenues 8,186,000 ACTUAL $ 601,067 29,086 VARIANCE $ (7,584,933) 29,086 8,186,000 630,153 39,194,000 11,216,756 27,977,244 39,194,000 11,216,756 27,977,244 (31,008,000) (10,586,603) 20,421,397 48,725,000 48,725,000 Total other financing sources 48,725,000 48,725,000 Excess of revenues and other sources over expenditures 17,717,000 38,138,397 20,421,397 Fund balances at beginning of year 8,410,000 7,159,691 (1,250,309) EXPENDITURES Capital outlay Total expenditures Deficiency of revenues over expenditures OTHER FINANCING SOURCES Operating transfers in Fund balances at end of year $ 163 26,127,000 $ 45,298,088 (7,555,847) $ 19,171,088 Maricopa County Schedule of Capital Projects – Budget And Actual All Capital Projects Funds For the Fiscal Year Ended June 30, 2000 BUDGET ACTUAL VARIANCE GENERAL GOVERNMENT American Disabilities Act Spur Cross Ranch Medical Examiner Facility Downtown Records Storage Downtown Property Acquisitions Justice Court Co-Location Projects Relocation of Scottsdale Justice Court New Administration Building New Administration Parking Multi Purpose Building MMC Campus Jackson Garage Juvenile Detention/80-bed Expansion Major Maintenance Replacement Vehicles-Sheriff Total General Government $ $ 750,000 3,750,000 1,000,000 6,000 3,100,000 5,000,000 300,000 2,500,000 9,000,000 560,000 2,994,000 1,779,000 23,523,451 2,975,000 57,237,451 $ 47,028,139 3,000,000 3,000,000 2,000,000 55,028,139 $ 351,000 78,000 21,000 5,856,000 710,000 606,000 428,000 72,000 6,107,000 21,000 208,000 830,000 75,000 2,114,000 7,000 1,238,000 734,000 8,885,000 10,734,000 377,000 $ $ 488,646 0 224,045 0 10,895 1,642,606 130,632 2,046,359 893,930 23,939 2,486,612 1,266,988 10,486,453 2,478,568 22,179,673 $ 17,293,055 0 0 0 17,293,055 $ 325,216 0 36,775 5,680,474 733,757 418,199 313,611 28,874 5,789,998 89 8,328,145 371,414 38,261 2,386,408 758 711,316 550,389 4,142,615 11,107,605 408,219 $ $ 261,354 3,750,000 775,955 6,000 3,089,105 3,357,394 169,368 453,641 8,106,070 536,061 507,388 512,012 13,036,998 496,432 35,057,778 CRIMINAL JUSTICE FACILITIES Adult/Juvenile Jail Projects (with Voter Approval) Downtown Multi Facility/Sheriff Training 50% Real Property Parcel at Durango Jail Site Facility Replacement Total Criminal Justice Facilities $ $ $ $ 29,735,084 3,000,000 3,000,000 2,000,000 37,735,084 PUBLIC SAFETY Flood Control District Building Stormwater Monitoring Flood Warning System City of Scottsdale Central Chandler Area Drainage System Town of Guadalupe Structure Assessment Program Sossaman Channel South Phoenix Drainage Improvement PVSP East Maricopa Floodway Rio Salado Wickenburg Wash “Q” Skunk Creek Channel New River Diversion Master Plan Skunk Creek/New River Spook Hill ADMP East Mesa ADMP Glendale/Peoria ADMP North Peoria ADMP $ 164 25,784 78,000 (15,775) 175,526 (23,757) 187,801 114,389 43,126 317,002 20,911 (8,120,145) 458,586 36,739 (272,408) 6,242 526,684 183,611 4,742,385 (373,605) (31,219) Maricopa County Schedule of Capital Projects – Budget And Actual All Capital Projects Funds (Continued) For the Fiscal Year Ended June 30, 2000 BUDGET East Fork Cave Creek White Tanks ADMP Queen Creek ADMP Gilbert/Chandler ADMP Higley ADMP Durango ADMP Arizona Canal Div Channel ADMP Maryvale ADMP Foothills ADMP Fountain Hills ADMP UIBW ADMP Project Contingency Total Public Safety $ 1,290,000 7,848,000 75,000 6,262,000 938,000 280,000 637,000 1,535,000 1,460,000 999,000 19,000 3,860,000 64,655,000 ACTUAL $ 15,950 8,234,295 19,751 8,745,974 6,197 388,779 516,372 1,109,911 461,394 490,660 47,022 0 61,408,428 VARIANCE $ 1,274,050 (386,295) 55,249 (2,483,974) 931,803 (108,779) 120,628 425,089 998,606 508,340 (28,022) 3,860,000 3,246,572 HIGHWAYS AND STREETS Old US 60 Bridge at Gila River Bridge Scour Evaluation Alma School North Bridge Grade Control FERIC Sun City West FERIC Sun City Bell Road ADA Compliance Program - Retrofit Lake Pleasant Rd Corridor Study Sun City/Sun City West DCB Broadway Rd. Salome Hwy – 339th Buckeye Rd (Wintersburg/339th Ave) Lower Buckeye Road (Hassayampa to Salome) Center St (Wittman): Grand to Hovey Recker Road: Chandler Heights to ¾ mile North Steinway Dr: Homestead Dr –Duffy St (Wickenburg) Jomax Rd: 155th Ave to 147th Ave Main St (Gila Bend): Washington Street to I-8 Queen Creek Rd: Power Rd to Hawes Rd Val Vista Dr-Riggs to ½ mile South 27th Ave Twin Peaks to New River Castle Hot Springs Rd West Airport Rd Bridge @ RID Canal PCM 10 Roads Program Camelback Rd (Litchfield/El Mirage) Vacant Land Section 18 Riggs Rd: I-10 to Price Road MCDOT Durango Facilities: Bldg. Modifications Williams Field Road Widening IGA Gates Rd Construction Mgt. Contracts: Unspecified Projects Previous Year’s Projects: Backcharges Meridian Rd: Southern to University $ 165 0 55,000 53,000 10,000 45,000 250,000 70,000 0 225,000 0 0 5,000 753,000 177,000 0 370,000 1,053,000 1,318,000 27,000 59,000 105,000 743,057 140,000 4,520,000 0 14,000 100,000 0 5,000 150,000 (17,125) 300,000 $ 87,907 77,884 73,882 0 36,396 77,641 82,812 19,343 136,016 972 3,196 81 62,922 63,277 2,330 306,127 1,222,589 1,261,936 10,784 51,770 129,351 764,577 0 4,116,660 3,500 17,084 0 2,006 11,393 35,286 100,074 271,175 $ (87,907) (22,884) (20,882) 10,000 8,604 172,359 (12,812) (19,343) 88,984 (972) (3,196) 4,919 690,078 113,723 (2,330) 63,873 (169,589) 56,064 16,216 7,230 (24,351) (21,520) 140,000 403,340 (3,500) (3,084) 100,000 (2,006) (6,393) 114,714 (117,199) 28,825 Maricopa County Schedule of Capital Projects – Budget And Actual All Capital Projects Funds (Continued) For the Fiscal Year Ended June 30, 2000 BUDGET MC85 Bridge @ Avondale Wash Utility Locating Annual On-Call Contract 116th Ave. Bridge @ Gila River Cave Creek Rd: (Lone Mtn. Rd to Carefree Hwy) Estrella Interim LP (II) Reems-Lake Pl Rd McDowell RD: Gilbert Rd. Intersection Carefree Hwy: I-17 to 7th St & Bridge 75th Ave: Glendale Ave to Olive Ave 99th Ave: Boswell Blvd Intersection 99th Ave @ Burns Dr 99th Ave @ Hutton Dr McClintock/Hayden Road: Red Mtn Fwy-McKellips Bush Hwy (Mesa C.L. to Usery Pass Rd) CDBGP Cities/Town Street Pilot MC Highway 85: Intersection @ Estrella Parkway Usery Pass Rd: McDowell to Bush Hwy Guadalupe Rd: Power to Hawes Unallocated Costs (Force Account) Eng Design Concept Reports Contract Archeological Annual On-Call Contract Geotechnical Annual On-Call Contract Surveying Annual on-Call Contract Gen Civil Eng Annual On-Call Contract Real Estate Appraisal Services: Annual Contracts Warranted Traffic Improvements (as needed) North Phoenix Maint Fac McDowell Rd: Pima Freeway to Alma School Ellsworth Rd: University to McKellips Hawes Road Queen Creek – RIT Envir Assessment Consultant Contract Haz Materials On-Call Contracts Biological Assessment Consultant Contracts Indian Springs Rd 51st Ave: GRIC Boundary to Baseline Baseline Rd: 51st Ave to 27th Ave Northern Ave: Loop 101 to 71st Ave Peoria Ave Bridge @ New River Shea Blvd: 144th Street to Palisades Blvd Shea Blvd: Beeline Hwy to 300 Meters West Southern @ 27th Ave Ellsworth: Germann to Baseline Recker Rd: Adobe to Evergreen Right-of-Way: Alma School South Bridge @ Salt River Phases I & II: 107th Ave High Volume Rd Projects MC 85 Bridge – Agua Fria River Old US80 @ Hassayampa-Scour Carefree Hwy at Cave Creek Wash Deer Valley Dr @ 189th Ave/Scour 117,000 100,000 165,000 870,000 2,060,000 0 0 2,138,293 351,000 336,000 336,000 50,000 15,000 520,000 1,594,000 15,000 50,000 1,575,000 550,000 50,000 100,000 50,000 150,000 100,000 0 12,000 662,000 426,000 0 50,000 10,000 10,000 144,000 883,000 5,706,000 1,583,000 155,000 112,000 48,000 363,000 166,000 689,000 163,000 207,000 20,000 25,000 49,000 355,000 166 ACTUAL 264,357 17,609 81,273 941,055 3,602,354 8,751 5,005 2,043,962 925,869 24,938 19,506 16,815 1,173 729,802 1,556,911 0 50,358 120,545 414,604 3,996 27,952 861 500,241 93,878 79 779 447,255 505,365 6,489 16,619 444 0 77,579 208,603 5,719,706 (199,181) 98,856 76,986 24,404 275,037 121,109 714,198 84,808 97,414 2,990 23,526 47,568 321,926 VARIANCE (147,357) 82,391 83,727 (71,055) (1,542,354) (8,751) (5,005) 94,331 (574,869) 311,062 316,494 33,185 13,827 (209,802) 37,089 15,000 (358) 1,454,455 135,396 46,004 72,048 49,139 (350,241) 6,122 (79) 11,221 214,745 (79,365) (6,489) 33,381 9,556 10,000 66,421 674,397 (13,706) 1,782,181 56,144 35,014 23,596 87,963 44,891 (25,198) 78,192 109,586 17,010 1,474 1,432 33,074 Maricopa County Schedule of Capital Projects – Budget And Actual All Capital Projects Funds (Continued) For the Fiscal Year Ended June 30, 2000 BUDGET Indian School Rd. @ Agua Fria River Tuthill Rd @ Gila River/Scour Rittenhouse Rd @ Queen Creek Wash/Sc Delineation On – Call Consultant 51st Ave: Broadway to Baseline IGA Guadalupe Rd: Hawes to Meridian Hawes Rd ¼ S. of Queen Creek Rittenhouse Estrella Pkwy: MC 85 to Yuma McQueen Rd: Queen Creek to Pecos Estrella Pkwy-Yuma Rd to McDowell 51st Ave Bridge @ Salt River (Design Construct) Thomas Rd: 99th to 91st Ave Litchfield Rd: Bell to Grand Ave Bush Hwy at Salt River (Blue Point) Gilbert Rd-Williams Field Rd. to Ray Rd. Gilbert Rd-McDowell Rd to SR87 91st Avenue-Deer Valley Dr to William Rd MC85-Estrella Pkwy to Litchfield Rd MC85-Cotton Lane to Estrella Pkwy 87th Ave Channel-Deer Valley to Williams Queen Creek Rd Bridge at Eastern Canal Ray Rd Channel-Tuthill Rd to Airport Rd Loop 303-McDowell to Thomas Queen Creek Rd, AZ Ave to McQueen DCR Bartlett Lake Rd-CC to Horseshoe Power Road (Guadalupe-Baseline) Vulture Mine Rd. @ Box Wash Riggs Road (Alma School Rd Intersection) 83rd Ave from Northern Ave to Olive Ave 115th Ave-MC85 to McDowell DCR 99th Ave-McDowell to Glendale Chandler Heights, Road Bridge over the Eastern Canal Power Road Bridge over Queen Creek Deer Valley Road Bridge-New River Gilbert Rd: Pecos to Williams Field 51st Ave. Truck Rt: Dusty Lane to Sa Williams Field Rd: Gilbert to Lindsay 75th Ave: MC 85 to Van Buren Ocotillo: EOM to Palo Verde Ocotillo Rd: Basha to AZ Ave. ITS Feasibility Study 51st Ave. Santa Cruz to St. John Williams Field @ Higley Southern Ave. @ 99th Ave. El Mirage: Bell to Beardsley Cactus Rd: 91st Ave. to 89th Ave. El Mirage Road (Bell Rd to Loop 303) Thompson Rd: Hunt Hwy to San Tan 20,000 78,000 260,000 100,000 1,329,000 400,000 442,000 1,162,000 182,000 1,170,000 13,890,000 113,000 6,000 850,000 161,000 2,611,000 352,000 143,000 272,000 48,000 24,000 45,000 252,000 175,000 440,000 264,000 0 10,000 240,000 225,037 760,000 27,000 180,000 170,000 17,000 17,000 23,000 17,000 30,000 23,000 100,000 12,000 59,000 28,000 319,000 32,000 328,000 1,400,000 167 ACTUAL 0 7,525 238,732 70,187 504,572 401,037 338,490 1,057,629 83,952 820,490 12,095,580 1,868 723 442,782 91,966 2,707,080 194,783 215,425 254,343 27,149 18,291 50,847 272,397 236,101 468,946 418,019 (5,115) (1,330) 153,774 228,467 410,268 7,613 76,106 137,510 3,320 10,579 3,315 13,313 17,822 5,244 311 37,729 49,566 11,104 201,828 13,896 238,145 1,400,446 VARIANCE 20,000 70,475 21,268 29,813 824,428 (1,037) 103,510 104,371 98,048 349,510 1,794,420 111,132 5,277 407,218 69,034 (96,080) 157,217 (72,425) 17,657 20,851 5,709 (5,847) (20,397) (61,101) (28,946) (154,019) 5,115 11,330 86,226 (3,430) 349,732 19,387 103,894 32,490 13,680 6,421 19,685 3,687 12,178 17,756 99,689 (25,729) 9,434 16,896 117,172 18,104 89,855 (446) Maricopa County Schedule of Capital Projects – Budget And Actual All Capital Projects Funds (Continued) For the Fiscal Year Ended June 30, 2000 BUDGET Guadalupe Rd Carefree Hwy: 7th St to Cave Creek & Bridge Patton Road Grand Ave Overpass Patton Rd west of Grand Ave. R.O.W. In-Fill Road System Overlay Costs Geodetic Control Network Roeser & Chamber Bridges @ Buckeye Feeder Ditch IGA Litchfield Bypass 115th Ave. at Buckeye Feeder Ditch McKellips Bridge @ Salt River Project Reserve Total Highways and Streets ACTUAL VARIANCE $ 650,000 102,125 0 470,000 100,000 2,000,000 500,000 1,273,406 350,000 259,000 30,000 950,000 417,207 69,568,000 650,731 100,144 1,630 617,002 48,407 3,459,263 (1,050) 774,005 138,773 259,000 0 411,344 0 59,645,419 $ $ $ 440,000 440,000 $ $ 0 0 $ $ 440,000 440,000 Major League Baseball Stadium Total Culture and Recreation $ $ 2,000,000 2,000,000 $ $ 1,298,020 1,298,020 $ $ 701,980 701,980 Total Capital Projects $ 248,928,590 $ 161,824,595 $ 87,103,995 $ (731) 1,981 (1,630) (147,002) 51,593 (1,459,263) 501,050 499,401 211,227 0 30,000 538,656 417,207 9,922,581 HEALTH, WELFARE AND SANITATION MIHS-Medical Equipment Upgrade Total Health, Welfare and Sanitation CULTURE AND RECREATION 168 Financial Section Enterprise Funds Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private enterprises where the intent of the County is that the costs of providing goods and services to the general public on a continuing basis be financed through user charges. This allows for the evaluation of these funds on the same basis as investor-owned enterprises in the same industry. Listed below are the Enterprise Funds associated with Maricopa County. A short description of each fund is provided on the next page. Maricopa Health Plan Medical Center Arizona Long Term Care System (ALTCS) Non-AHCCCS Health Plans Solid Waste Maricopa Health Plan - Maricopa County Health Plan (MCHP) is an ambulatory health care plan operated by Maricopa Managed Care Systems (MMCS). MMCS contracts with the Arizona Health Care Cost Containment System (AHCCCS) which provides monthly capitation revenues based on MCHP plan enrollment. Medical Center - The Maricopa Medical Center provides quality, cost competitive health care and health professional education to assure the health security of individuals, families, and the community. Arizona Long Term Care System (ALTCS) - The Arizona Long Term Care System (ALTCS) is a managed care, long term care plan operated by Maricopa Managed Care Systems (MMCS). Chronically ill and physically disabled patients receive medical services as a result of an annual contract with AHCCCS. Non-AHCCCS Health Plans - The Non-AHCCCS Health Plans are primarily: • Health Select - a managed care health plan offered to employees, spouses and their families; • Senior Select - a Medicare plan operating under contract with the Federal government. Solid Waste - Solid Waste assists the cities and towns, businesses, and citizens in continuously improving regional waste management systems. This includes an ever-increasing focus on reducing the amount of waste generated, maximizing resource recovery, proper management of special wastes, and environmentally sound disposal. This page intentionally left blank. 171 Maricopa County Combining Balance Sheet All Enterprise Funds As Of June 30, 2000 MARICOPA HEALTH PLAN ASSETS Current assets: Cash in bank and on hand Cash and investments held by County Treasurer Cash and investments held by trustee Receivables (Net of allowance for uncollectibles): Accounts Accrued interest Due from other governmental units Inventory of supplies Prepaids Miscellaneous Total current assets $ MEDICAL CENTER $ 26,289,076 5,150,644 2,300,295 74,635 26,065,161 2,340,219 2,927,317 2,360,578 28,664,006 Property, plant and equipment: Land Buildings Improvements other than buildings Machinery and equipment Construction in progress Total property, plant and equipment Accumulated depreciation Net property, plant and equipment 38,843,919 302,193 71,044,683 459,153 58,793,856 7,383,352 137,983,237 (69,639,904) 68,343,333 4,965,782 4,965,782 (4,900,736) 65,046 Total assets LIABILITIES AND FUND EQUITY Current liabilities: Vouchers payable Employee compensation Accrued liabilities Due to other funds Due to other governmental units Leases payable – current portion Certificates of participation – current portion Liability for reported and incurred but not reported claims Total current liabilities $ 28,729,052 $ 107,187,252 $ 359,933 $ 12,523,086 4,831,881 4,758,019 28,237,676 3,288,904 379,635 294,000 568,698 Long-term liabilities: Leases payable (net of current portion) Certificates of participation (net of current portion) Total liabilities Fund equity: Contributed capital Retained earnings (deficits): Unreserved Total fund equities Total liabilities and fund equity $ 172 10,233,524 11,162,155 54,313,201 11,162,155 229,159 5,006,000 59,548,360 590,079 82,073,127 16,976,818 17,566,897 (34,434,235) 47,638,892 28,729,052 $ 107,187,252 NON-AHCCCS HEALTH PLANS ALTCS $ $ $ 1,275 17,768,818 113,570,810 2,044,189 447,500 TOTALS JUNE 30, 2000 SOLID WASTE 555,504 20,032 $ 30,965,149 735,598 2,340,219 2,927,317 2,413,430 3,944 202,166,280 193,431 52,852 628,388 3,944 17,967,468 3,113,019 50,273 1,187,486 63,562 916,232 4,217,966 3,113,019 (2,858,571) 254,448 50,273 (49,838) 435 6,385,246 (4,810,319) 1,574,927 116,062,499 1,275 157,628,704 5,150,644 1,489,679 71,108,245 1,375,385 71,140,896 7,383,352 152,497,557 (82,259,368) 70,238,189 $ 116,316,947 $ 628,823 $ 19,542,395 $ 272,404,469 $ 3,156,149 $ 853,699 $ 10,543 6,878 9,690,494 $ 3,623,347 34,121,505 228,991 596,226 30,637,585 71,538,586 2,093,722 3,772,638 9,795,233 16,903,410 4,838,759 18,869,549 62,955,407 3,288,904 379,635 381,318 42,964,831 150,581,813 71,538,586 3,772,638 278,853 10,074,086 229,159 5,284,853 156,095,825 4,814 9,401 10,791,231 93,468,652 (1,322,922) 9,468,309 22,839,992 116,308,644 87,318 44,773,547 44,778,361 $ 116,316,947 (3,153,216) (3,143,815) $ 628,823 $ 19,542,395 173 $ 272,404,469 Maricopa County Combining Statement Of Revenues, Expenses And Changes In Fund Equity All Enterprise Funds For the Fiscal Year Ended June 30, 2000 MARICOPA HEALTH PLAN OPERATING REVENUES Net patient service revenue Charges for services Other Total operating revenues $ MEDICAL CENTER $ 70,552,611 70,552,611 OPERATING EXPENSES Personal services Supplies Medical services Other services Insurance Leases and rentals Repairs and maintenance Travel and transportation Utilities Depreciation Miscellaneous Total operating expenses 2,148,595 625,756 66,695,497 294,858 94,711,160 33,559,129 24,911,310 35,719,686 136,901 2,359,025 2,488,493 81,744 Operating income (loss) NON-OPERATING REVENUES (EXPENSES) Grant revenues Interest income Interest expense Loss on disposal o f fixed assets Net non-operating revenues Net income (loss) before operating transfers Operating transfers in Operating transfers out Net income (loss) Fund equities (deficit) at beginning of year, as restated 157,286,802 15,554,098 14,823,696 187,664,596 65,297 686,086 70,597,833 3,713,263 7,528,873 1,348,345 206,476,185 (45,222) (18,811,589) 1,020,044 4,147,774 90,810 (2,641,350) 1,020,044 1,597,234 974,822 (17,214,355) 974,822 16,592,075 10,207,901 (1,127,826) (8,134,280) 21,651,667 OTHER CHANGES IN FUND EQUITIES Residual equity transfer Increase in contributed capital 34,121,505 Fund equities (deficit) at end of year $ 174 17,566,897 $ 47,638,892 NON-AHCCCS HEALTH PLANS ALTCS $ $ 271,009,553 $ $ 30,719,209 692 30,719,901 97,493 821,065 918,558 210,514 8,837 697,212 2,110,051 270,170 29,265,695 90,551 205,668 112,649 124,601 2,523,157 251,899,129 1,056 388,004 32,443,844 19,110,424 (1,723,943) 271,009,553 10,300,872 1,217,912 235,811,225 1,224,150 6,285,937 926,001 76,095 6,285,937 1,002,096 25,396,361 (721,847) 25,396,361 53,503,505 616,200 (64,220) (169,867) (2,973,948) TOTALS JUNE 30, 2000 SOLID WASTE 109,481,192 35,681,804 356,683,727 37,989,771 342,569 3,306,914 2,489,754 428 3,720,252 8,166,068 4,945,592 562,808,071 660,526 56,284 1,261 428 6,989 446,241 1,391,080 (472,522) (1,942,852) 868,623 (28,222) (12,884) 827,517 5,073,775 8,341,509 (2,669,572) (12,884) 10,732,828 354,995 8,789,976 (297,297) 57,698 9,410,611 10,824,101 (1,489,343) 18,124,734 98,183,910 (34,121,505) $ 44,778,361 157,286,802 387,932,964 15,645,453 560,865,219 (34,121,505) 34,121,505 $ (3,143,815) $ 9,468,309 175 $ 116,308,644 Maricopa County Combining Statement Of Cash Flows All Enterprise Funds For the Fiscal Year Ended June 30, 2000 MARICOPA HEALTH PLAN CASH FLOWS FROM OPERATING ACTIVITIES Operations: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by (used for) operating activities: Depreciation $ Changes in assets and liabilities Increase in: Accounts receivable Inventory of supplies Prepaids Employee Compensation Accrued liabilities Due to other funds Due to other governmental units Liability for reported and incurred but not reported claims Decrease in: Due from other governmental units Miscellaneous Vouchers payable Employee compensation Accrued liabilities Due to other funds Liability for reported and incurred but not reported claims Net cash provided by (used for) operating activities MEDICAL CENTER $ (45,222) (18,811,589) 65,297 7,528,873 (21,205) (3,945,738) (766,267) (491,637) 696,107 319,525 3,288,904 3,758,926 20,380,682 2,915,943 (3,444,122) 7,471,370 (1,155,064) (206,037) (5,977,261) 10,393,627 1,167,858 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Grants received Operating transfers from other funds Operating transfers to other funds Interest expense Net cash provided by (used for) noncapital financing activities 4,147,774 10,207,901 (1,127,826) (2,641,350) 10,586,499 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of fixed assets Proceeds from sale of certificates of participation Capital lease payments Certificates of participation payments Net cash used for capital and related financing activities (10,947,533) 5,300,000 (436,271) (610,719) (6,694,523) CASH FLOWS FROM INVESTING ACTIVITIES Interest income Net cash provided by investing activities Net increase in cash and cash equivalents Cash and cash equivalents, July 1, 1999 Cash and cash equivalents, June 30, 2000 $ SCHEDULE OF NONCASH INVESTING, CAPITAL AND FINANCING Restatement of July 1, 1999 accrued liabilities and retained earnings Deletion of equipment Elimination of accumulated depreciation related to deletions Loss on disposal of fixed assets Residual equity transfer out to the General Fund resulting in an increase of due to other funds. Cash will be transferred in fiscal year 2000-01. Increase in contributed capital due to a residual equity transfer from the General Fund resulting in a decrease of due to other funds. Cash will be transferred in fiscal year 2000-01. 176 $ 1,066,601 1,066,601 90,810 90,810 11,460,228 14,828,848 26,289,076 5,150,644 $ 5,150,644 $ 34,121,505 NON-AHCCCS HEALTH PLANS ALTCS $ $ 19,110,424 $ $ (1,723,943) 124,601 1,056 (1,209,208) TOTALS JUNE 30, 2000 SOLID WASTE (472,522) (1,942,852) 446,241 8,166,068 (161,825) (5,337,976) (766,267) (544,489) 696,107 407,312 402,530 3,288,904 4,628,019 (52,852) 87,787 402,530 869,093 (8,196,137) (964,291) (432,311) (4,622,315) 4,775,054 (212,242) 20,380,682 10,415,546 (13,933,104) (25,654) (652,414) (5,978,245) (4,622,315) 14,581,852 (297,297) (28,222) (325,519) 5,073,775 10,824,101 (1,489,343) (2,669,572) 11,738,961 (80,093) (81,684) (161,777) (11,083,996) 5,300,000 (516,364) (692,403) (6,992,763) 873,109 873,109 8,623,575 8,623,575 173,571 17,596,522 17,770,093 27,951,625 134,828,998 162,780,623 28,233 (173,490) (25,654) (14,066) (984) (1,542,445) 926,001 616,200 (64,220) 1,477,981 (136,463) (136,463) 6,528,591 6,528,591 $ 11,167,182 102,403,628 113,570,810 $ 64,464 64,464 $ $ $ $ 3,769,223 (24,737) 11,853 12,884 (34,121,505) $ $ 3,769,223 (24,737) 11,853 12,884 (34,121,505) 34,121,505 177 Maricopa County Schedule Of Operating Expenses By Department Medical Center For the Fiscal Year Ended June 30, 2000 DAILY HOSPITAL SERVICES Surgical I.C.U. Medical I.C.U. Coronary I.C.U. Pediatrics I.C.U. Burn unit Surgical acute Medical acute Detention APCU Pediatrics I.C.U. OB/GYN Psychiatric Labor and delivery Operating Room Recovery Room Nursery TOTAL DAILY HOSPITAL SERVICES ANCILLARY SERVICES Anesthesiology Medical supply Laboratory Lithotripsy Pulmonary Cardiology Neurophysiology Radiology Pharmacy Respiratory therapy Endoscopy lab Renal dialysis Physical/medical therapy Psychiatry Cast Room Correctional Health TOTAL ANCILLARY SERVICES OUTPATIENT NURSING SERVICES Clinics Emergency Room Primary Care Centers TOTAL OUTPATIENT NURSING SERVICES $ 1,889,504 1,522,458 1,067,969 794,741 2,988,294 2,001,852 2,614,682 815,437 2,527,249 1,683,749 2,592,700 6,507,070 3,678,424 4,649,081 720,832 3,745,873 39,799,915 1,253,636 6,990,089 8,782,284 3,640 39,236 652,672 99,058 5,672,626 12,513,797 2,141,872 528,756 1,041,272 623,035 99,903 49,583 19,230 40,510,689 2,823,328 7,422,477 16,993,435 27,239,240 SPECIAL NURSING SERVICES Attendant care Home health Nursing home services Dental services TOTAL SPECIAL NURSING SERVICES MEDICAL SERVICES ADMINISTRATION Education Employee health TOTAL MEDICAL SERVICES ADMIN. 9,377,321 307,834 9,685,155 GENERAL SERVICES Social Services Printing Food services Laundry Housekeeping Security Power plant Facility maintenance Medical equipment repair Transportation Patient transfer Communications TOTAL GENERAL SERVICES 900,751 333,215 3,266,584 776,812 2,527,883 750,878 2,905,126 2,277,628 559,703 328,682 596,226 1,213,297 16,436,785 FISCAL SERVICES Fiscal services administration Admitting Business office Information services TOTAL FISCAL SERVICES 6,132,263 3,179,769 4,292,777 3,594,568 17,199,377 ADMINISTRATIVE SERVICES Nursing Hospital Volunteer Medical library Clinical departments TOTAL ADMINISTRATIVE SERVICES 1,902,120 6,082,929 55,459 332,594 2,311,361 10,684,463 NON-DEPARTMENTAL 29,651,299 TOTAL OPERATING EXPENSES 178 $ 10,936,548 1,333,856 616,672 2,382,186 15,269,262 $206,476,185 Financial Section Internal Service Funds Internal Service Funds are used to account for services and commodities provided by one department or agency to other departments or agencies of the County. These services are provided on a cost-reimbursement basis. Listed below are the Internal Service Funds associated with Maricopa County. A short description of each fund is provided on the next page. Equipment Services Telecommunications Reprographics Risk Management Employee Benefits Trust Sheriff Warehouse Equipment Services - This fund provides assistance to other Maricopa County departments to ensure quality service to the citizens of Maricopa County by furnishing and maintaining the necessary County mobile equipment in an efficient manner. Telecommunications - This fund provides cost effective voice, data, and radio communications to County employees. Reprographics - This fund provides the County’s printing and duplicating services. Risk Management - This fund supports the comprehensive insurance/self-insurance program, which safeguards County assets and employees by means of a Trust Fund. Personnel skilled in loss control, claims and litigation and workers’ compensation work together to avert risk and conserve the human and financial resources of Maricopa County. Employee Benefits Trust - This fund collects employee and employer contributions for payment of the employees’ health and life insurance benefits . Sheriff Warehouse - Sheriff Warehouse tracks inventory activity for supplies purchased by the warehouse for resale and stores consignment inventory for other departments. This page intentionally left blank. 181 Maricopa County Combining Balance Sheet All Internal Service Funds As Of June 30, 2000 EQUIPMENT SERVICES TELECOMMUNICATIONS REPROGRAPHICS ASSETS Current assets: Cash in bank and on hand $ 900 580,009 Cash and investments held by County Treasurer $ 400 1,338,972 $ 239,545 Cash and investments held by trustee Receivables: 8,720 Accrued interest Due from other governments Inventory of supplies 385,220 38,846 966,129 1,386,938 239,545 376,750 5,079,596 5,456,346 (3,006,802) 2,449,544 876,209 876,209 (505,271) 370,938 Prepaids Total current assets Property, plant and equipment: 2,783 2,541,036 2,543,819 (1,848,054) 695,765 Buildings Machinery and equipment Total property, plant and equipment Accumulated depreciation Net property, plant and equipment Total assets $ 1,661,894 $ 3,836,482 $ 610,483 $ 407,026 232,640 5,018 $ 505,981 177,140 $ 97,990 25,576 LIABILITIES AND FUND EQUITY Liabilities: Current liabilities: Vouchers payable Employee compensation Accrued liabilities Due to other funds Liability for reported and incurred but not reported claims Total current liabilities 644,684 683,121 123,566 Long-term liabilities: Liability for reported and incurred but not reported claims Total liabilities 644,684 683,121 123,566 14,744,048 1,079,758 291,348 (13,726,838) 1,017,210 2,073,603 3,153,361 195,569 486,917 Fund equity: Contributed capital Retained earnings (deficits): Unreserved Total fund equities (deficits) Total liabilities and fund equity (deficit) $ 1,661,894 182 $ 3,836,482 $ 610,483 EMPLOYEE BENEFITS TRUST RISK MANAGEMENT $ 300 17,531,326 2,347,238 $ 162,599 3,625,964 189,724 42,303 19,342 650,255 20,718,843 2,000 3,852,208 SHERIFF WAREHOUSE $ TOTALS JUNE 30, 2000 $ 240,747 19,342 1,724,817 652,255 28,464,414 1,300,751 110,693 110,693 (45,491) 65,202 164,199 23,315,816 2,347,238 1,300,751 379,533 8,704,503 9,084,036 (5,433,144) 3,650,892 96,969 96,969 (27,526) 69,443 $ 20,784,045 $ 3,921,651 $ 1,300,751 $ 32,115,306 $ 771,818 84,550 $ 36,685 56,424 1,082,543 $ 91,058 $ 28,538,582 29,394,950 169,167 1,344,819 636,639 1,910,558 576,330 1,090,112 543,030 28,707,749 32,827,779 14,492,042 43,886,992 1,344,819 636,639 14,492,042 47,319,821 2,886,478 30,445 600,330 19,632,407 2,546,387 2,576,832 63,782 664,112 (34,836,922) (15,204,515) (25,989,425) (23,102,947) $ 20,784,045 $ 3,921,651 2,551 543,030 $ 1,300,751 183 $ 32,115,306 Maricopa County Combining Statement Of Revenues, Expenses And Changes In Fund Equity All Internal Service Funds For the Fiscal Year Ended June 30, 2000 EQUIPMENT SERVICES OPERATING REVENUES Charges for services Other Total operating revenues $ OPERATING EXPENSES Personal services Supplies Other services Legal Insurance Leases and rentals Repairs and maintenance Travel and transportation Utilities Depreciation Miscellaneous Total operating expenses Operating income (loss) NON-OPERATING REVENUES (EXPENSES) Grant Revenue Interest income Interest expense Loss on disposal of fixed assets Net non-operating revenues (expenses) Net income (loss) 7,914,856 19,357 7,934,213 TELECOMMUNICATIONS $ 2,510,869 2,696,282 184,917 1,896 2,306,629 1,533,431 406,811 16,046 2,085,105 16,042 89,792 130,941 475,777 8,207,667 (273,454) 1,085,907 1,172,493 56,640 4,204,642 317,578 321,004 11,405,135 1,230,308 46,832 4,770 Fund equities (deficit) at beginning of year OTHER CHANGES IN FUND EQUITIES Transfer to General Fixed Assets Account Group Fund equities (deficit) at end of year $ 184 12,566,599 68,844 12,635,443 (18,214) 33,388 (240,066) 9,577 (20,902) (321,699) (333,024) 897,284 1,257,276 3,308,572 1,017,210 $ (1,052,495) 3,153,361 REPROGRAPHICS $ 760,464 9,605 770,069 $ $ (4,475) (4,475) 3,524 483,393 845,512 173,985 845,512 218,572 (26,287) 147,698 470,163 (23,102,947) 2,128,508 $ 2,128,508 6,344 2,067,658 60,850 2,106,669 $ 2,576,832 185 $ 87,758,508 392,504 88,151,012 6,628,033 6,408,788 3,670,501 5,515,301 54,305,170 1,144,824 3,346,329 97,435 4,299,278 578,926 1,435,199 87,429,784 721,228 1,950,641 110,673 9,733 244,870 45,961,777 322,465 (23,321,519) $ $ TOTALS JUNE 30, 2000 44,900,405 3,353 2,285 6,131 18,182 4,844 17,058 349,028 19,025,477 (626,940) 103,616 38,176 762,070 7,999 46,253,104 31,138 46,284,242 SHERIFF WAREHOUSE 521,431 11,599 261,970 33,922 2,704,479 5,512,502 9,404,765 39,518 86,446 440 486,917 18,134,977 263,560 18,398,537 941,179 347,925 182,913 1,651 903 $ EMPLOYEE BENEFITS TRUST RISK MANAGEMENT 60,850 46,832 1,033,844 (20,902) (370,675) 689,099 1,410,327 603,262 (15,562,347) 664,112 $ (1,052,495) (15,204,515) Maricopa County Combining Statement Of Cash Flows All Internal Service Funds For the Fiscal Year Ended June 30, 2000 EQUIPMENT SERVICES TELECOMMUNICATIONS CASH FLOWS FROM OPERATING ACTIVITIES $ Operating income (loss) (273,454) $ 1,230,308 Adjustments to reconcile operating income (loss) to net cash provided by (used for) operating activities: 130,941 Depreciation 317,578 Changes in assets and liabilities Increase in: Due from other governmental units (74,781) Inventory of supplies Vouchers payable 5,018 Accrued liabilities Due to other funds Liability for reported and incurred but not reported claims Decrease in: Accounts receivable Due from other funds Prepaids (151,323) (65,228) Vouchers payable Employee compensation (625,070) (54,710) (22) (6,010) Accrued liabilities (8,043) Due to other funds Liability for reported and incurred but not reported claims (436,870) Net cash provided by (used for) operating activities 862,074 CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES 46,832 Grants received (20,902) (20,902) Interest expense 46,832 Net cash provided by non-capital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES (552,888) (552,888) Acquisition of fixed assets Net cash used for capital and related financing activities (2,064,665) (2,064,665) CASH FLOWS FROM INVESTING ACTIVITIES Interest income 13,757 7,839 13,757 7,839 Proceeds from sale of investment held by trustee Purchase of investments held by trustee Net cash provided by (used for) investing activities Net increase (decrease) in cash and cash equiv alents Cash and cash equivalents, July 1, 1999 $ Cash and cash equivalents, June 30, 2000 SCHEDULE OF NONCASH INVESTING, CAPITAL AND FINANCING ACTIVITIES Transfer to General Fixed Assets Account Group (929,169) 1,510,078 580,909 $ $ (210,151) 191,937 18,214 Deletion of equipment Elimination of accumulated depreciation related to deletions Loss on disposal of fixed assets 186 $ (1,215,654) 2,555,026 1,339,372 (1,052,495) (406,688) 84,989 321,699 REPROGRAPHICS $ 7,999 EMPLOYEE BENEFITS TRUST RISK MANAGEMENT $ 103,616 (626,940) $ 17,058 322,465 SHERIFF WAREHOUSE $ 60,850 TOTALS JUNE 30, 2000 $ 9,733 578,926 (19,342) 34,292 441,339 (19,342) (388,553) 508,629 299,851 222,009 2,258,606 (313,772) 28,369 2,544 222,009 4,629 292,289 2,258,606 83,225 1,618,745 83,225 1,618,745 28,459 (776,393) (153,972) (22) (19,734) (6,952) 4,954,710 28,459 (6,826) (21,710) (5,498) (1,314) (3,012) (1,355) (6,952) 2,297,939 137,767 2,093,800 721,228 46,832 (20,902) 25,930 (202,986) (202,986) (30,881) (30,881) (26,814) (26,814) 817,612 2,363,476 (2,347,238) 833,850 $ (65,219) 304,764 239,545 $ $ $ (37,825) 33,350 4,475 2,896,769 14,634,857 17,531,626 (2,878,234) (2,878,234) 145,401 984,609 2,363,476 (2,347,238) 1,000,847 145,401 $ 2,416,526 1,372,037 3,788,563 $ (90,452) 64,165 26,287 187 $ $ $ $ 3,103,253 20,376,762 23,480,015 (1,052,495) (745,116) 374,441 370,675 This page intentionally left blank. 188 Financial Section Trust And Agency Funds Trust and Agency Funds are used to account for assets held by the County in a fiduciary capacity or as an agent for individuals, private organizations, other governments and/or other funds. A short description of each fund is provided on the next page. The County maintains Investment Trust Funds to account for investments made by the County on behalf of other governmental entities using the economic resources measurement focus. • Treasurer’s Investment Pool • Individual Investment Accounts The County maintains an Expendable Trust Fund for contributions expended in accordance with the covenants of the donation. Expendable Trust Funds are accounted for in essentially the same manner as Governmental Funds. • Contributions The County maintains Agency Funds, which are not under the control of the Board of Supervisors. Agency Funds are custodial in nature and do not involve measurement of results of operations. • Property Tax Collection • Special Purpose INVESTMENT TRUST FUNDS: Treasurer’s Investment Pool - The Treasurer’s Investment Pool accounts for pooled investments made on behalf of School Districts and other governmental units. Individual Investment Accounts - Individual Investment Accounts record specific investments made on behalf of other governmental units. EXPENDABLE TRUST FUND: Contributions - Contributions accounts for activities that are financed through donations by citizens or groups. AGENCY FUNDS: Property Tax Collection - The Property Tax Collection Fund accounts for property tax receipts prior to apportionment to the taxing governmental units. Special Purpose - The Special Purpose Fund accounts for receipts, which are designated for special purposes and are not related to an individual governmental unit. This page intentionally left blank. 191 Maricopa County Combining Balance Sheet All Trust And Agency Funds As Of June 30, 2000 INVESTMENT TRUST FUNDS TREASURER’S INDIVIDUAL INVESTMENT INVESTMENT POOL ACCOUNTS ASSETS Cash in bank and on hand Cash and investments held by County Treasurer Accrued interest receivable Due from other funds Due from other governmental units Total assets $ $ 1,300,155,015 14,093,578 659,935 $ LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Due to other funds Due to other governmental units Deposits held for other parties Total liabilities 1,314,908,528 $ Fund balances Reserved for investment trust participants Unreserved Total liabilities and fund balances 86,417,949 $ $ 1,314,908,528 $ 192 86,417,949 1,314,908,528 86,417,949 $ 86,417,949 EXPENDABLE TRUST FUND AGENCY FUNDS PROPERTY TAX COLLECTION CONTRIBUTIONS $ $ 303,205 2,789 305,994 $ $ 729 $ 15,468,266 $ $ 719,805 11,067,787 3,680,674 15,468,266 729 $ $ 15,468,266 $ 305,265 305,994 SPECIAL PURPOSE $ 15,468,266 $ 193 38,726,415 40,713,880 115,394 79,555,689 349,175 2,478,127 109,128 76,619,259 79,555,689 79,555,689 TOTALS JUNE 30, 2000 $ $ $ $ 38,726,415 1,443,058,315 14,096,367 659,935 115,394 1,496,656,426 349,904 3,197,932 11,176,915 80,299,933 95,024,684 1,401,326,477 305,265 1,496,656,426 Maricopa County Combining Schedule Of Changes In Assets And Liabilities All Agency Funds For the Fiscal Year Ended June 30, 2000 BALANCE JULY 1, 1999 PROPERTY TAX COLLECTION Assets Cash and investments held by County Treasurer Total assets Liabilities Due to other funds Due to other governmental units Deposits held for other parties Total liabilities SPECIAL PURPOSE Assets Cash in bank and on hand Cash and investments held by County Treasurer Due from other governmental units Total assets Liabilities Vouchers payable Due to other funds Due to other governmental units Deposits held for other parties Total liabilities TOTALS FOR ALL AGENCY FUNDS Assets Cash in bank and on hand Cash and investments held by County Treasurer Due from other governmental units Total assets Liabilities Vouchers payable Due to other funds Due to other governmental units Deposits held for other parties Total liabilities ADDITIONS BALANCE JUNE 30, 2000 DEDUCTIONS $ $ 15,814,475 15,814,475 $ $ 2,759,333,764 2,759,333,764 $ 2,759,679,973 $ 2,759,679,973 $ $ 15,468,266 15,468,266 $ 1,610,684 10,469,588 3,734,203 15,814,475 $ 2,344,232,614 354,256,542 60,844,608 2,759,333,764 $ 2,345,123,493 353,658,343 60,898,137 $ 2,759,679,973 $ 719,805 11,067,787 3,680,674 15,468,266 14,699,562 38,866,839 107,602 53,674,003 $ 24,026,853 1,406,497,025 115,394 1,430,639,272 $ $ 1,404,649,984 107,602 $ 1,404,757,586 $ 811,954 2,801,126 22,000 50,038,923 53,674,003 $ 349,175 2,478,127 109,128 1,427,702,842 1,430,639,272 $ 811,954 2,801,126 22,000 1,401,122,506 $ 1,404,757,586 $ 14,699,562 54,681,314 107,602 69,488,478 $ 24,026,853 4,165,830,789 115,394 $ 4,189,973,036 $ $ 4,164,329,957 107,602 $ 4,164,437,559 $ 811,954 4,411,810 10,491,588 53,773,126 69,488,478 $ $ $ $ $ $ $ $ $ $ $ $ 194 $ $ $ 349,175 2,346,710,741 354,365,670 1,488,547,450 $ 4,189,973,036 811,954 2,347,924,619 353,680,343 1,462,020,643 $ 4,164,437,559 $ $ $ 38,726,415 40,713,880 115,394 79,555,689 349,175 2,478,127 109,128 76,619,259 79,555,689 38,726,415 56,182,146 115,394 95,023,955 349,175 3,197,932 11,176,915 80,299,933 95,023,955 Maricopa County Combining Statement Of Net Assets Investment Trust Funds As of June 30, 2000 TREASURER’S INVESTMENT POOL ASSETS Cash and investments held by County Treasurer Accrued interest receivable Due from other funds Total assets $ INDIVIDUAL INVESTMENT ACCOUNTS 1,300,155,015 14,093,578 659,935 1,314,908,528 $ 1,314,908,528 $ 86,417,949 TOTALS JUNE 30, 2000 $ 1,386,572,964 14,093,578 659,935 1,401,326,477 $ 1,401,326,477 86,417,949 LIABILITIES Total liabilities Net assets held in trust $ 195 86,417,949 This page intentionally left blank. 196 Financial Section General Fixed Assets Account Group The General Fixed Assets Account Group is used to account for all of the County’s property, plant and equipment other than those accounted for in Proprietary Funds. Back of General Fixed Assets Account Group - TAB 198 Maricopa County Schedule Of General Fixed Assets By Function And Activity As of June 30, 2000 LAND GENERAL GOVERNMENT County Assessor Board of Supervisors Finance Office of Management & Budget Facilities Management Materials Management Computer Systems Telecommunications County Manager Elections Internal Audit Human Resources Recorder Treasurer Organizational Development Non Departmental Total General Government PUBLIC SAFETY Adult Probation Emergency Management Clerk of Superior Court County Attorney Justice Courts Constables Correctional Health Juvenile Court Medical Examiner Planning and Development Public Defender Public Fiduciary Superior Court Sheriff Flood Control Total Public Safety HIGHWAYS AND STREETS Transportation Total Highways and Streets HEALTH, WELFARE AND SANITATION Community Development Social Services Housing Department Air Pollution Animal Control Medical Assistance Program Waste Tire Public Health Total Health, Welfare and Sanitation CULTURE AND RECREATION Library Parks and Recreation Stadium District Major League Stadium Sports Authority Total Culture and Recreation $ BUILDINGS $ IMPROVEMENTS OTHER THAN BUILDINGS $ 450,341 MACHINERY & EQUIPMENT $ 180,963 15,807,403 907,588 2,470,122 898,965 $ 22,763,939 22,763,939 $ $ 83,413,865 100,128,856 $ $ 5,574,443 9,574,834 $ $ 3,144,752 $ $ $ $ 4,662,201 4,662,201 $ $ 27,332,475 $ $ $ 13,770,197 13,770,197 $ $ 8,118,104 8,118,104 $ $ 31,914,150 31,914,150 $ $ 58,464,652 58,464,652 $ 138,389 5,036,087 10,040,314 4,430,267 2,654,237 1,482,642 209,482 3,423,978 27,415,396 $ 138,389 5,119,380 43,985,901 4,743,017 4,902,128 1,485,067 209,482 5,906,239 66,489,603 2,401,924 1,677,085 13,123 21,521 22,333 4,135,986 $ 142,957 3,187,749 2,057,501 19,766,540 504,674 191,259 12,838,190 8,322,625 $ 83,293 33,945,587 286,487 1,776,877 2,425 $ $ 2,201,723 38,296,392 6,496,987 3,482 26,263 443,914 $ 280,538 750,715 $ $ 7,276 9,425,237 $ $ 9,432,513 $ 355,270,236 4,772,708 $ 12,234,974 380,352 4,655,551 8,579,646 10,384,611 466,464 342,647 24,603,272 1,010,564 2,149,820 2,626,276 127,381 37,877,442 141,663,041 23,355,089 270,457,130 $ 4,772,708 $ $ $ 5,617,100 386,158 474,136 161,005 20,790,387 1,182,164 3,384,271 18,953,007 63,925 5,168,279 82,687 497,823 6,128,581 3,113,414 34,079 140,047,316 206,084,332 $ 94,656 $ 27,100 $ 16,017,773 88,961,131 10,432,320 138,460,169 27,100 $ 5,166,759 386,158 293,173 161,005 2,512,862 274,576 3,384,271 18,953,007 63,925 5,168,279 82,687 497,823 5,229,616 3,113,414 34,079 28,295,069 73,616,703 9,090,222 380,352 4,417,938 8,579,646 5,139,361 466,464 342,647 4,332,058 819,305 2,149,820 2,495,759 127,381 9,021,479 43,860,365 12,905,526 104,128,323 130,517 518,920 17,243 536,163 TOTAL $ 361,770,705 199 $ $ 8,906,187 15,878,512 13,123 355,291,757 22,333 380,111,912 Maricopa County Schedule Of General Fixed Assets By Function And Activity (Continued) As of June 30, 2000 LAND EDUCATION Superintendent of Schools Regional School District 509 Regional School District 512 Total Education Total general fixed assets allocated to functions $ BUILDINGS $ 258,342 IMPROVEMENTS OTHER THAN BUILDINGS MACHINERY & EQUIPMENT $ $ $ $ 816,279 3,195,052 167,066 4,178,397 $ 816,279 8,657,801 167,066 9,641,146 $ 245,388,955 $ 991,248,775 $ 32,593,117 $ 1,023,841,892 5,204,407 $ 258,342 $ 5,204,407 $ $ 33,020,453 $ 657,630,726 $ Construction in progress TOTAL GENERAL FIXED ASSETS 200 55,208,641 TOTAL Maricopa County Schedule Of Changes In General Fixed Assets By Function And Activity For The Fiscal Year Ended June 30, 2000 GENERAL FIXED ASSETS JUNE 30, 1999 GENERAL GOVERNMENT County Assessor Board of Supervisors Finance Office of Management & Budget Facilities Management Materials Management Computer Systems Telecommunications County Manager Elections Internal Audit Human Resources Recorder Treasurer Organizational Development Non Departmental Total General Government PUBLIC SAFETY Adult Probation Emergency Management Clerk of Superior Court County Attorney Justice Courts Constables Correctional Health Juvenile Court Medical Examiner Planning and Development Public Defender Public Fiduciary Superior Court Sheriff Flood Control Total Public Safety HIGHWAYS AND STREETS Transportation Total Highways and Streets HEALTH, WELFARE AND SANITATION Community Development Social Services Housing Department Air Pollution Animal Control Medical Assistance Program Waste Tire Public Health Total Health, Welfare and Sanitation CULTURE AND RECREATION Library Parks and Recreation Stadium District Major League Stadium Sports Authority Total Culture and Recreation $ ADDITIONS 4,653,397 347,941 386,607 103,968 20,605,268 1,200,763 3,923,746 8,521,778 52,682 4,878,255 59,328 519,186 4,773,725 2,689,389 16,121 138,528,843 191,260,997 $ $ $ 10,871,508 421,129 4,267,184 7,621,164 8,273,098 448,672 307,935 23,803,745 975,761 1,208,845 2,192,734 123,761 37,417,189 137,288,468 22,850,380 258,071,573 $ $ $ $ $ $ $ $ GENERAL FIXED ASSETS JUNE 30, 2000 DEDUCTIONS 1,083,659 50,372 93,679 57,037 284,022 3,010 425,282 10,439,882 11,243 352,346 23,359 82,680 2,177,187 488,919 17,958 1,518,473 17,109,108 $ $ 2,285,773 $ $ 432,924 47,387 256,939 497,903 13,914 1,959 $ $ 1,796,390 6,610 645,306 1,456,385 2,125,427 19,751 34,712 810,383 70,670 965,287 618,312 5,750 508,087 7,414,968 1,019,025 17,497,063 58,358,902 58,358,902 $ $ 119,297 4,567,450 37,925,720 3,914,187 4,396,003 1,308,732 209,482 5,460,943 57,901,814 $ 9,384,619 17,053, 363 13,123 353,993,737 23,092 380,467,934 $ $ $ 119,956 12,155 6,150 $ 98,903 21,609 964,757 8,653 62,322 104,043 822,331 64,894 $ 10,856 35,867 24,312 184,770 2,130 47,834 3,040,395 514,316 5,111,506 $ 12,234,974 380,352 4,655,551 8,579,646 10,384,611 466,464 342,647 24,603,272 1,010,564 2,149,820 2,626,276 127,381 37,877,442 141,663,041 23,355,089 270,457,130 752,537 752,537 $ $ 646,787 646,787 $ $ 58,464,652 58,464,652 25,985 690,422 6,060,181 890,952 663,570 187,322 209,482 495,530 9,223,444 $ 6,893 138,492 $ 138,389 5,119,380 43,985,901 4,743,017 4,902,128 1,485,067 209,482 5,906,239 66,489,603 $ $ 62,122 157,445 10,987 209,482 50,234 635,655 478,432 1,174,851 $ $ 1,298,020 $ 201 5,617,100 386,158 474,136 161,005 20,790,387 1,182,164 3,384,271 18,953,007 63,925 5,168,279 82,687 497,823 6,128,581 3,113,414 34,079 140,047,316 206,084,332 1,298,020 $ 759 1,654,042 $ 8,906,187 15,878,512 13,123 355,291,757 22,333 380,111,912 Maricopa County Schedule Of Changes In General Fixed Assets By Function And Activity (Continued) For The Fiscal Year Ended June 30, 2000 GENERAL FIXED ASSETS JUNE 30, 1999 EDUCATION Superintendent of Schools Regional School District 509 Regional School District 512 Total Education Construction in progress TOTAL GENERAL FIXED ASSETS $ ADDITIONS GENERAL FIXED ASSETS JUNE 30, 2000 DEDUCTIONS $ 40,977 $ 58,360 $ $ 833,662 8,657,801 167,066 9,658,529 $ 40,977 $ 58,360 $ 816,279 8,657,801 167,066 9,641,146 $ 6,592,046 $ 29,807,830 $ 3,806, 759 $ 32,593,117 $ 962,311,795 $ 75,728,979 $ 14,198,882 $ 1,023,841,892 202 Financial Section General Long-Term Debt Account Group The General Long-Term Debt Account Group is used to record and present the County’s liability for non-proprietary long-term obligations from date of issuance until the obligations are retired. Back of General Long-Term Debt Account Group Tab 204 Maricopa County General Long-Term Debt Account Group Comparative Balance Sheets June 30, 2000 and 1999 BA LA NCE JUNE 30, 2000 A mount A v ailable in Debt Ser v ic e Funds A mount to be Pr ov ided For Retir ement of Long- Ter m Debt Total A v ailable or to be Pr ov ided Gener al Obligation Bonds Pay able Spec ial A s s es s ment Debt With Gov er nmental Commitment Hous ing Depar tment Bonds Pay able Hous ing Depar tment Per manent Notes & Inter es t Pay able Hous ing Depar tment Loans Pay able Stadium Dis tr ic t Rev enue Bonds Pay able Stadium Dis tr ic t Debt With Gov er nmental Commitment Capital Leas es Pay able Cer tif ic ates of Par tic ipation Pay able Employ ee Compens ation Pay able Claims and Judgements Pay able Total Gener al Long- Ter m Debt 205 BA LA NCE JUNE 30, 1999 $ 152,887 271,250,733 $ 1,385,149 311,381,283 $ 271,403,620 $ 312,766,432 $ 79,595,000 659,388 95,975 0 1,976,984 27,704,259 28,225,000 18,121,511 17,222,210 27,084,256 70,719,037 $ 99,910,000 867,548 110,090 17,973,888 2,085,653 28,984,685 30,230,000 17,633,952 20,667,686 24,352,492 69,950,438 $ 271,403,620 $ 312,766,432 This page intentionally left blank. 206 STATISTICAL SECTION General Revenue By Source Schedule Of Expenditures/Expenses By Function Tax Revenues By Source Property Tax Levies And Collections Property Tax Levies - All Jurisdictions Assessed Value And Current Market Value Of All Taxable Property Property Value, Construction And Bank Deposits Property Tax Rates And Tax Levies - Direct And Overlapping Governments – All County Governments Property Tax Rates And Tax Levies - Direct And Overlapping Governments – County Controlled Comparative Ratio Of Bonded Debt To Assessed Values And Bonded Debt Per Capita Computation Of Direct And Overlapping General Obligation Bonded Debt Schedule Of Legal Debt Limit Ratio Of Annual General Obligation Debt Service Requirements Revenue Bond Coverage - Maricopa County Stadium District Special Assessment Billings And Collections Principal Taxpayers Schedule Of Insurance In Force Salaries And Blanket Bond Of Elected County Officials Cactus League Attendance Miscellaneous Statistical Data Back of Statistical Section - TAB 208 Maricopa County General Revenue By Source Last Ten Fiscal Years FISCAL YEAR TAXES $ LICENSES INTER- CHARGES AND GOVERNMENTAL FOR AND MISCELLANEOUS TOTAL PERMITS REVENUE SERVICES FORFEITS REVENUES REVENUES 10,051,451 $ 347,727,163 $ 332,830,758 FINES 1990-91 $ 233,695,836 1991-92 244,169,031 10,358,198 401,145,843 396,337,501 $ 6,902,568 8,041,074 1992-93 241,583,133 11,259,000 360,680,338 449,030,396 1993-94 223,501,878 12,620,995 413,395,893 490,597,087 1994-95 225,445,807 14,940,192 469,173,104 1995-96 234,576,660 12,415,267 1996-97 240,138,668 1997-98 $ 39,458,743 $ 970,666,519 35,877,173 1,095,928,820 6,122,462 85,268,280 1,153,943,609 7,078,224 103,261,423 1,250,455,500 503,308,300 8,474,023 120,263,029 1,341,604,455 569,939,435 514,379,027 9,862,807 128,748,175 1,469,921,371 13,324,933 624,050,582 501,022,059 11,499,560 145,577,959 1,535,613,761 256,680,131 14,882,655 599,058,890 519,752,362 12,460,671 241,598,017 1,644,432,726 1998-99 273,423,421 17,067,513 664,030,245 555,408,121 13,426,857 149,268,415 1,672,624,572 1999-00 296,029,480 22,187,021 788,357,965 607,246,050 14,583,372 74,529,345 1,802,933,233 The above amounts include revenue for all fund types, unless otherwise noted below. Revenues include all operating and non-operating revenue after elimination of internal service charges. The decrease in taxes in fiscal year 1993-94 reflects a $4.3 million decrease in the levy and decreased interest on delinquent taxes. The increase in fiscal year 1995-96 intergovernmental revenue includes a $68.2 million increase in the .25% sales tax imposed on April 1, 1995. The sales tax was used for the construction of the Arizona Diamondbacks Major League Baseball Stadium. Miscellaneous Revenues includes Disproportionate Share Revenue that is received by the Medical Center for Indigent Patient Care as follows: FISCAL YEAR 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 DISPROPORTIONATE SHARE REVENUE $ 57,849,700 67,144,900 63,430,600 75,886,800 79,236,300 89,200,900 90,334,000 13,140,300 209 Maricopa County Schedule Of Expenditures/Expenses By Function Last Ten Fiscal Years HEALTH, FISCAL GENERAL PUBLIC HIGHWAYS WELFARE AND YEAR GOVERNMENT SAFETY STREETS SANITATION 1990-91 $ 117,318,956 $ 266,713,577 $ 34,450,365 $ 455,041,276 1991-92 146,221,981 284,277,876 33,921,390 503,998,022 1992-93 150,268,168 300,090,886 30,681,790 545,411,776 1993-94 65,811,660 309,338,572 34,267,926 761,883,314 1994-95 161,027,321 311,584,793 42,107,241 629,504,260 1995-96 93,831,068 285,016,888 42,260,676 800,964,510 1996-97 85,306,487 312,469,016 41,937,037 809,396,927 1997-98 85,863,050 338,229,571 38,787,702 820,102,629 1998-99 112,294,215 364,823,901 52,048,136 870,517,004 1999-00 91,300,405 422,453,691 55,450,402 841,830,257 CULTURE FISCAL AND YEAR RECREATION 1990-91 $ 10,310,720 EDUCATION $ 1,355,108 $ DEBT CAPITAL SERVICE PROJECTS 32,872,452 $ TOTAL 128,091,750 $ 1,046,154,204 1991-92 10,038,831 1,487,051 34,746,309 98,106,681 1,112,798,141 1992-93 14,535,168 1,332,882 27,985,940 78,780,290 1,149,086,900 1993-94 22,870,494 1,304,110 20,788,678 77,597,172 1,293,861,926 1994-95 17,629,546 1,108,972 14,353,255 60,193,852 1,237,509,240 1995-96 11,702,304 1,113,304 28,658,400 180,419,728 1,443,966,878 1996-97 35,319,556 1,138,321 30,876,332 242,991,752 1,559,435,428 1997-98 10,720,646 10,810,535 33,042,328 215,313,941 1,552,870,402 1998-99 13,356,613 13,627,432 33,084,610 149,605,281 1,609,357,192 1999-00 15,313,445 17,853,463 31,716,707 181,400,888 1,657,319,256 The above amounts include expenditures/expenses for all fund types, unless otherwise noted below. Figures include all expenditures from all funds, except that Internal Service Funds are reported net of charges for services. All Enterprise Funds are classified under Health, Welfare and Sanitation. All Internal Service Funds are classified under General Government. FISCAL YEAR 1991-92 ALTCS $ 49,500,000 AHCCCS $ 43,100,000 TOTAL $ FUNCTION 92,600,000 General Government 1992-93 52,200,000 37,700,000 89,900,000 General Government 1993-94 49,700,000 45,100,000 94,800,000 Health, Welfare and Sanitation 1994-95 58,100,000 43,000,000 101,100,000 General Government 1995-96 76,600,000 38,600,000 115,200,000 Health, Welfare and Sanitation 1996-97 73,000,000 38,600,000 111,600,000 Health, Welfare and Sanitation 1997-98 84,260,000 38,660,000 122,920,000 Health, Welfare and Sanitation 1998-99 92,812,000 38,659,000 131,471,000 Health, Welfare and Sanitation 1999-00 93,056,500 38,659,236 131,715,736 Health, Welfare and Sanitation 210 Maricopa County Tax Revenues By Source Last Ten Fiscal Years FISCAL YEAR GENERAL PROPERTY TAX STATE SALES TAX 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 $ 233,695,836 244,169,031 241,583,133 223,501,878 225,445,807 234,576,660 240,138,668 256,680,131 273,423,421 296,029,480 $ 158,679,571 164,190,068 176,925,962 194,846,044 215,015,368 231,009,128 242,352,311 257,643,630 279,812,954 309,009,200 VEHICLE LICENSE TAX $ 39,002,142 39,539,163 41,074,451 48,861,161 53,450,464 53,481,261 64,600,858 68,309,110 81,053,747 94,431,066 HIGHWAY USER FUEL TAX $ 56,946,418 55,318,677 55,922,890 57,901,673 63,227,494 68,763,760 73,249,850 67,408,288 72,392,313 77,317,632 The decrease in property tax revenue in fiscal year 1993-94 was due to a $4.3 million decrease in the levy and decreased interest on past due taxes. The increased sales and vehicle license taxes over the past ten years were caused by a strong economy and by population increases. The vehicle license taxes for 1997-98 has a combined amount from the General Fund and Transportation Fund. 211 Maricopa County Property Tax Levies And Collections Last Ten Fiscal Years FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 $ FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 CURRENT TAX COLLECTIONS TOTAL TAX LEVY 215,532,524 215,298,396 210,713,325 206,382,123 206,250,696 214,404,513 221,234,454 239,451,423 257,557,253 279,978,758 $ $ 1,866,094 1,449,266 1,568,056 988,342 731,514 1,142,574 1,453,561 1,458,893 1,513,450 1,605,527 197,639,447 198,893,474 198,645,975 198,088,983 196,800,826 210,726,586 216,526,935 234,374,998 250,203,739 271,213,222 TOTAL TAX COLLECTIONS PREPAID TAXES $ PERCENT OF LEVY COLLECTED 91.7% 92.4 94.3 96.0 95.4 98.3 97.9 97.9 97.1 96.9 DELINQUENT TAXES COLLECTED $ TOTAL COLLECTIONS AS A PERCENT OF LEVY 210,013,746 212,776,451 211,565,378 203,403,524 201,203,663 215,097,772 222,426,066 239,975,721 255,997,229 277,517,430 97.4% 98.8 100.4 98.6 97.6 100.3 100.5 100.2 99.4 99.1 10,508,205 12,433,711 11,351,347 4,326,199 3,671,323 3,228,612 4,445,570 4,141,830 4,280,040 4,698,681 DELINQUENT TAXES RECEIVABLE $ 17,347,983 13,061,392 9,070,092 5,265,240 5,592,605 3,944,568 4,169,498 5,668,507 5,488,792 5,554,482 DELINQUENT TAXES AS A PERCENT OF CURRENT LEVY 8.0% 6.1 4.3 2.6 2.7 1.8 1.9 2.4 2.1 2.0 The levy for unsecured personal property is based on an estimate of the assessed value. As a result, collections often vary from the levy. To show a more accurate portrayal of delinquencies (levy less collections), delinquencies for unsecured personal property have been excluded. Source: Maricopa County Department of Finance - Property Tax Division. 212 Maricopa County Property Tax Levies All Jurisdictions Last Ten Fiscal Years FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 COUNTY OPERATING $ 137,721,939 136,572,245 146,115,141 140,248,266 164,865,317 156,257,472 154,487,036 169,045,638 183,750,071 207,540,697 FISCAL YEAR ALL OTHER JURISDICTIONS 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 $ 1,352,116,109 1,403,506,418 1,409,181,726 1,424,936,081 1,464,890,951 1,589,746,968 1,513,011,257 1,676,553,842 1,807,712,694 1,954,117,165 DEBT SERVICE $ 25,911,019 25,868,883 19,461,200 25,360,203 428,377 20,670,863 22,590,472 21,446,852 22,058,679 20,264,361 TOTAL FLOOD CONTROL $ 46,465,486 46,536,850 39,254,429 35,142,441 35,318,672 36,078,354 38,118,477 42,339,342 44,670,223 44,310,754 TOTAL COUNTY LIBRARY $ 6,204,723 6,320,418 5,882,555 5,631,213 5,638,330 1,397,824 6,038,469 6,619,593 7,078,280 7,862,946 $ 216,303,167 215,298,396 210,713,325 206,382,123 206,250,696 214,404,513 221,234,454 239,451,425 257,557,253 279,978,758 COUNTY AS A PERCENT OF TOTAL LEVY $ 1,568,419,276 1,618,804,814 1,619,895,051 1,631,318,204 1,671,141,647 1,804,151,481 1,734,245,711 1,916,005,267 2,065,269,947 2,234,095,923 13.8% 13.3 13.0 12.7 12.3 11.9 12.8 12.5 12.5 12.5 The levy for education equalization, formerly reported as part of the County levy (through fiscal year 199293), has been reclassified as an other jurisdiction levy to conform with the rest of the financial statements. The Equalization levy is a legally mandated tax that is distributed to school districts. Refunding of general obligation debt in fiscal year 1993-94 resulted in a decrease to the secondary tax rate (Debt Service) and an increase to the primary tax rate (County Operating). 213 Maricopa County Assessed Value And Current Market Value Of All Taxable Property (In Thousands Of Dollars) Last Ten Fiscal Years SECURED PROPERTY VALUES FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 CURRENT MARKET ASSESSED $ 13,543,667 12,967,078 12,445,915 12,300,837 12,072,197 13,322,347 13,568,692 14,854,238 15,891,850 17,749,278 UNSECURED PROPERTY VALUES $ 94,829,048 92,667,731 91,766,875 90,277,507 91,542,251 100,603,839 103,760,455 115,551,926 122,914,557 137,565,447 $ TOTAL PROPERTY VALUES FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 $ 14,773,149 14,235,176 13,808,814 13,504,108 13,521,175 14,119,435 14,343,156 15,723,498 16,813,017 18,676,831 $ 1,229,482 1,268,098 1,362,899 1,203,271 1,448,978 797,088 774,464 869,260 921,167 927,553 $ 5,445,310 5,590,095 5,043,287 5,328,743 6,344,921 4,722,441 4,173,257 4,724,629 5,256,748 5,226,790 TOTAL ASSESSED VALUE CURRENT MARKET ASSESSED CURRENT MARKET ASSESSED AS A PERCENT OF TOTAL MARKET VALUE 100,274,358 98,257,826 96,810,162 95,606,250 97,887,172 105,326,280 107,933,712 120,276,555 128,171,305 142,792,237 14.7% 14.5 14.3 14.1 13.8 13.4 13.3 13.1 13.1 13.1 The decrease in unsecured assessed values in fiscal year 1995-96 is due primarily to the impact of state legislation, which reduced the assessment ratios for personal property. 214 Maricopa County Property Value, Construction And Bank Deposits (In Thousands Of Dollars) Last Ten Fiscal Years CURRENT MARKET PROPERTY VALUES YEAR 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 COMMERCIAL $ 20,858,313 20,116,910 19,535,716 19,378,969 18,995,968 20,259,834 20,497,121 21,975,970 24,209,802 27,958,797 INDUSTRIAL $ 35,993,394 34,358,235 32,862,589 31,043,712 30,884,588 32,028,834 32,153,084 32,857,804 34,870,631 38,517,369 RESIDENTIAL $ 43,422,651 43,782,849 44,411,857 45,183,569 48,006,616 53,037,612 55,283,506 65,442,782 69,090,872 76,316,071 TOTAL $ 100,274,358 98,257,994 96,810,162 95,606,250 97,887,172 105,326,280 107,933,711 120,276,556 128,171,305 142,792,237 CONSTRUCTION (1) COMMERCIAL YEAR # OF UNITS 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 1,391 1,276 1,946 4,170 3,205 2,741 3,371 4,325 3,606 3,939 VALUE $ 402,000 375,660 550,345 547,667 959,539 1,043,978 1,422,483 1,840,334 2,230,445 1,878,629 INDUSTRIAL # OF UNITS 286 242 107 129 132 201 356 242 264 198 $ RESIDENTIAL VALUE # OF PERMITS 92,000 65,100 39,244 50,139 145,310 413,835 788,083 233,598 378,141 210,676 19,009 21,796 26,085 28,409 35,458 37,474 38,129 40,561 45,712 47,106 VALUE $ 1,320,816 1,613,885 2,159,845 2,432,682 3,209,240 3,199,942 3,508,538 3,943,544 4,778,571 5,142,869 (2) BANK DEPOSITS $ 18,992,331 19,448,091 19,358,015 19,485,966 20,017,167 21,171,950 17,806,183 20,296,620 24,940,253 22,330,881 NOTE: Construction figures exclude Other Construction, such as sheds, fences, signs, and other land improvements. (1) Source: “Arizona Business” Arizona Real Estate Center, Arizona State University. (2) Source: Arizona Banker’s Association. 215 Maricopa County Property Tax Rates And Tax Levies Direct And Overlapping Governments - All County Governments Last Ten Fiscal Years CENTRAL ARIZONA WATER CONSERVATION DISTRICT 0.1000 0.1400 0.1400 0.1400 0.1400 0.1400 0.1400 0.1400 0.1400 0.1400 TAX RATES FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 COUNTY CONTROLLED 1.6083 1.6475 1.6475 1.6475 1.6475 1.6475 1.6475 1.6475 1.6475 1.6248 FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 OTHER SPECIAL DISTRICTS 0 - 2.8098 0 - 3.4693 0 - 3.9353 0 - 3.9348 0 - 3.9334 0 - 3.9254 1 - 6.4642 0 - 4.3496 0 - 3.4931 0 - 2.9871 STATE OF ARIZONA 0.4700 0.4700 0.4700 0.4700 0.4700 0.4700 0.0000 0.0000 0.0000 0.0000 COMMUNITY COLLEGE DISTRICT 0.7963 0.8402 0.8510 0.8532 0.8934 1.1130 1.0476 1.1346 1.1125 1.1285 EDUCATION EQUALIZATION 0.5300 0.5300 0.5300 0.5300 0.5300 0.5300 0.5300 0.5300 0.5300 0.5217 SCHOOL DISTRICTS .1246 - 9.9232 .1286 - 11.2006 .0862 - 9.5650 .1285 - 18.9866 .1356 - 10.2650 .0842 - 11.9754 .1131 - 10.2185 .8314 - 12.0368 .1141 - 10.6396 .2751 - 10.0452 0 0 0 0 0 0 0 0 0 0 CITIES - 2.7716 - 3.4629 - 2.1786 - 2.3850 - 2.9563 - 2.8989 - 2.2074 - 2.2011 - 2.2011 - 2.2512 All tax rates are per $100 assessed valuation. TAX LEVIES FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 COUNTY CONTROLLED $ 216,303,167 215,298,396 210,713,325 206,382,123 206,250,696 214,404,513 221,234,454 239,451,423 257,557,253 279,978,758 FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 OTHER SPECIAL DISTRICTS 83,727,127 92,417,785 99,038,330 96,551,845 94,907,843 93,108,561 72,827,379 63,159,938 68,476,018 67,713,342 $ $ STATE OF ARIZONA 66,424,802 65,215,394 63,945,919 62,492,117 62,520,935 63,420,563 0 0 0 0 COMMUNITY COLLEGE DISTRICT $ 113,119,704 116,919,688 115,902,567 113,440,000 118,841,866 151,227,097 146,669,820 171,402,574 179,200,267 198,948,746 EDUCATION EQUALIZATION $ 74,904,564 73,540,763 72,109,227 70,469,834 70,502,331 71,516,805 74,071,041 79,533,234 84,891,508 91,109,039 SCHOOL DISTRICTS $ 846,492,990 887,885,561 888,371,856 912,006,892 944,958,494 1,025,829,866 1,033,216,078 1,156,474,971 1,255,263,520 1,353,201,602 CENTRAL ARIZONA WATER CONSERVATION DISTRICT $ 14,773,149 19,929,246 19,332,340 18,905,751 18,929,645 19,767,209 20,080,420 22,012,897 23,536,796 26,147,563 $ CITIES 152,302,789 149,653,244 150,481,484 151,069,642 154,229,837 158,876,867 166,146,519 183,970,230 196,344,584 216,996,873 The levy for education equalization, which was formerly reported as a County levy, is now shown separately. The equalization levy is a legally mandated tax, distributed to school districts. 216 Maricopa County Property Tax Rates And Tax Levies Direct And Overlapping Governments - County Controlled Last Ten Fiscal Years COUNTY CONTROLLED TAX RATES FISCAL YEAR COUNTY OPERATING DEBT SERVICE FLOOD CONTROL DISTRICT COUNTY LIBRARY TOTAL COUNTY 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 0.9745 0.9843 1.0739 1.0548 1.2394 1.1580 1.1054 1.1265 1.1472 1.1884 0.1683 0.1741 0.1409 0.1878 0.0032 0.1464 0.1575 0.1364 0.1312 0.1085 0.4235 0.4447 0.3901 0.3632 0.3632 0.3332 0.3425 0.3425 0.3270 0.2858 0.0420 0.0444 0.0426 0.0417 0.0417 0.0099 0.0421 0.0421 0.0421 0.0421 1.6083 1.6475 1.6475 1.6475 1.6475 1.6475 1.6475 1.6475 1.6475 1.6248 FLOOD CONTROL DISTRICT COUNTY LIBRARY TOTAL COUNTY All tax rates are per $100 assessed valuation. TAX LEVIES FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 COUNTY OPERATING $ 137,721,939 136,572,245 146,115,141 140,248,266 164,865,317 156,257,472 154,487,036 169,045,638 183,750,071 207,540,697 DEBT SERVICE $ 25,911,019 25,868,883 19,461,200 25,360,203 428,377 20,670,863 22,590,472 21,446,852 22,058,679 20,264,361 $ 217 46,465,486 46,536,850 39,254,429 35,142,441 35,318,672 36,078,354 38,118,477 42,339,342 44,670,223 44,310,754 $ 6,204,723 6,320,418 5,882,555 5,631,213 5,638,330 1,397,824 6,038,469 6,619,593 7,078,280 7,862,946 $ 216,303,167 215,298,396 210,713,325 206,382,123 206,250,696 214,404,513 221,234,454 239,451,425 257,557,253 279,978,758 Maricopa County Comparative Ratio Of Bonded Debt To Assessed Values And Bonded Debt Per Capita Last Ten Fiscal Years FISCAL YEAR POPULATION (1) 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 ASSESSED VALUE OF TAXABLE PROPERTY 2,122,101 2,179,975 2,233,700 2,291,200 2,355,900 2,551,765 2,634,625 2,720,575 2,806,100 2,879,492 $ 14,773,149,205 14,235,175,875 13,808,814,077 13,504,107,816 13,521,174,915 14,119,434,946 14,343,156,861 15,723,498,194 16,813,017,261 18,676,830,848 AMOUNT AVAILABLE FOR RETIREMENT OF GENERAL OBLIGATION DEBT $ 10,946,683 3,471,935 714,516 9,957,983 2,671,278 478,731 1,712,018 1,212,057 1,240,000 0 NET BONDED DEBT $ 191,103,317 179,278,065 163,035,484 159,442,017 166,843,722 154,076,269 135,502,982 117,832,943 98,670,000 79,595,000 BONDS PAYABLE $ 202,050,000 182,750,000 163,750,000 169,400,000 169,515,000 154,555,000 137,215,000 119,045,000 99,910,000 79,595,000 BONDED DEBT AS PERCENTAGE OF ASSESSED VALUE 1.29% 1.26 1.18 1.18 1.23 1.09 0.94 0.75 0.59 0.43 BONDED DEBT PER CAPITA $ 90.05 82.24 72.99 69.59 70.82 60.38 51.43 43.31 35.16 27.64 (1) Source: Maricopa Association of Governments. Data from this source for previous years is subject to periodic update. See page 220 for the County’s legal debt limit. 218 Maricopa County Computation Of Direct And Overlapping General Obligation Bonded Debt For the Fiscal Year Ended June 30, 2000 Maricopa County general obligation debt Less amount available for retirement of general obligation debt $ Net general obligation debt 79,595,000 0 79,595,000 Overlapping debt: School Districts Cities and Towns Special Districts 2,839,096,270 1,866,995,982 453,135,749 Total direct general obligation and overlapping debt 219 $ 5,238,823,001 Maricopa County Schedule Of Legal Debt Limit For the Fiscal Year Ended June 30, 2000 Assessed value of real and personal property $ 18,676,830,848 Debt limit, 15 percent of assessed value (Constitutional limit) $ 220 2,801,524,627 Maricopa County Ratio Of Annual General Obligation Debt Service Requirements For General Bonded Debt To Total General Expenditures For the Last Ten Fiscal Years FISCAL YEAR 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 PRINCIPAL PAYMENTS $ 19,300,000 19,000,000 13,300,000 7,835,000 14,960,000 17,340,000 18,170,000 19,135,000 20,315,000 INTEREST $ 12,727,260 11,171,534 9,308,788 8,873,375 10,176,909 9,416,838 8,627,593 7,754,745 6,828,695 5,635,275 TOTAL GENERAL EXPENDITURES TOTAL DEBT SERVICE $ 32,027,260 30,171,534 22,608,788 16,708,375 10,176,909 24,376,838 25,967,593 25,924,745 25,963,695 25,950,275 $ 1,046,154,204 1,112,798,141 1,149,086,900 1,293,861,926 1,237,509,240 1,443,966,878 1,559,435,428 1,552,870,402 1,609,357,192 1,657,319,256 RATIO 3.1 2.7 2.0 1.3 0.8 1.7 1.7 1.7 1.6 1.6 Total General Expenditures includes all funds, except that Internal Service Funds are reported net of charges for services. General obligation bonds reported in the special assessment debt with government commitment have been excluded. The absence of Principal payments in fiscal years 1994-95 is due to the advanced refunding of the outstanding Maricopa County General Obligation Bonds. This refunding allowed the County to restructure its General Obligation Bond payments so that no principal payments would be required in fiscal year 199495. 221 Maricopa County Revenue Bond Coverage Maricopa County Stadium District NET REVENUE AVAILABLE FISCAL GROSS FOR DEBT YEAR REVENUE SERVICE (2) 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 $ 2,967,725 4,082,671 5,561,045 5,239,274 8,776,890 7,079,357 5,972,846 5,911,689 $ 2,589,602 12,117,665 8,508,784 8,572,192 12,490,055 9,756,245 8,987,531 9,374,409 DEBT SERVICE REQUIREMENTS PRINCIPAL INTEREST $ $ 1,491,279 2,469,910 2,448,910 2,941,961 3,995,066 3,381,131 2,207,768 390,000 420,000 1,300,000 1,460,000 2,594,815 3,400,500 3,285,426 TOTAL $ 1,881,279 2,889,910 3,748,910 4,401,961 6,589,881 6,781,631 5,493,194 GROSS NET COVERAGE COVERAGE NA 217% 192% 140% 199% 107% 88% 108% NA 644% 294% 229% 284% 148% 133% 171% (1) Maricopa County Stadium District originated in the 1992 fiscal year to provide financial assistance for the development and improvement of baseball training facilities located within the County. (2) Net revenue available for debt service consists of gross revenues plus beginning fund balance less expenditures not covered by bond proceeds and all transfers not applicable to debt retirement. Fund balance is included in net revenue since it represents unexpended pledged revenues. 222 Maricopa County Special Assessment Billings And Collections Last Ten Fiscal Years FISCAL YEAR SPECIAL ASSESSMENT BILLING 1990-91 $ 495,708 SPECIAL ASSESSMENTS COLLECTED (1) $ 706,353 1991-92 400,937 478,965 1992-93 334,264 511,883 1993-94 270,078 591,769 1994-95 191,244 172,671 1995-96 197,874 298,976 1996-97 169,946 263,862 1997-98 175,052 528,178 1998-99 194,717 456,057 1999-00 154,258 351,564 (1) Includes assessments paid prior to billing date, which are used for early redemption of bonds. 223 Maricopa County Principal Taxpayers 1999-00 SECONDARY VALUATION TAXPAYER COUNTY'S 1999-00 SECONDARY ASSESSED VALUATION PERCENTAGE (%) Arizona Public Service US West New Vector Group, Inc. Southern California Edison Company El Paso Electric Co. Motorola Computer Group, SPS, GEG Public Service Company of New Mexico Southwest Gas Corporation Southern California Public Power Authority Intel Corporation A T & T/Wireless Service City of Los Angeles Dept. of Water & Power Scottsdale Fashion Square Partnership MCI Telecommunications Corp. Sheraton the Phoenician Safeway Inc. McDonnell Douglas Helicopter Co First American Tax Valuation Air Touch Communication Southwest Wireless The Mills Corp. DMB Associates Inc. Shorenstein Realty Investors LP Albertson’s Gainey Ranch Financial LTD Partnership Phoenix Newspaper Inc. Gainey Drive Associates Biltmore Hotel Limited Partnership Paradise Valley Investments Company Biltmore Shipping Center Partners Scottsdale Plaza Resort LLC Phoenix Corporation Center LLP Scottsdale Fiesta Plaza LP Phoenix Coca-Cola Bottling Co. $ 783,320,617 321,615,550 236,027,104 204,045,244 173,500,012 112,181,397 97,038,350 88,506,537 87,504,788 73,811,195 62,328,889 47,334,672 46,843,769 39,045,493 37,194,029 31,509,634 28,456,171 28,429,563 28,104,547 24,775,774 24,081,675 23,235,134 23,177,104 21,268,641 20,437,068 18,195,181 17,949,676 15,197,632 14,912,180 10,237,501 9,010,101 6,902,150 6,681,874 4.19% 1.72 1.26 1.09 0.93 0.60 0.52 0.47 0.47 0.40 0.33 0.25 0.25 0.21 0.20 0.17 0.15 0.15 0.15 0.13 0.13 0.12 0.12 0.11 0.11 0.10 0.10 0.08 0.08 0.05 0.05 0.04 0.04 Total Principal Taxpayers $ 2,762,859,252 14.79% Countywide Secondary Valuation $ 18,676,830,848 100.00% Source: Treasurer's Office, Maricopa County. 224 Maricopa County Schedule Of Insurance In Force For the Fiscal Year Ended June 30, 2000 POLICY TYPE INSURER POLICY NUMBER POLICY DATES DEDUCTIBLE/SIR General Liability Auto Liability Errors & Omissions Reliance Insurance Co. of Illinois NEA01611320 0 3/1/00 to 3/1/01 $ 25,000,000 Limit, excess of $ 1,000,000 SIR Following Form Excess Liability National Union Fire Ins Co 3467041 3/1/00 to 3/1/01 $ 25,000,000 Limit, excess or $ 25,000,000 Limit, excess of $ 1,000,000 SIR Property/Inland Marine Allianz Insurance Co. CLP1031382 7/1/99 to 7/1/00 $601,095,289 Blanket Buildings & Contents $ 100,000 Deductible $100,000,000 Earthquake Limit $ 100,000 Deductible $100,000,000 Flood Zone B&C Limit $ 10,000,000 Flood Zone A Limit $ 100,000 Deductible Property/Inland Marine Insurance Co. of the West XHO17010900 7/1/99 to 7/1/00 $ 10,000,000 excess $ 10,000,000 underlying Difference in conditions including flood, excluding earthquake Property/Inland Marine American Alliance Insurance Co. CPP03994770 7/1/99 to 7/1/00 $ 6,000,000 part of $10,000,000 excess $20,000,000 Property/Inland Marine Greenwich Insurance Co. ACG3394770 7/1/99 to 7/1/00 $ 4,000,000 part of $10,000,000 excess $20,000,000 Property/Inland Marine Westchester Fire Insurance Co. IXL4923820 7//1/99 to 7/1/00 $ 10,000,000 excess $30,000,000 Employee Dishonesty National Union Fire Insurance Co. 8606686 2/28/00 to 2/28/01 $ 10,000,000 Limit $ 50,000 Deductible Including coverage for Treasurer/Tax Collector Theft & Robbery National Union Fire Insurance Co. 8606686 2/28/00 to 2/28/01 $ $ Computer Fraud and Wire Transfer Fraud National Union Fire Insurance Co. 8606686 2/28/00 to 2/28/01 $ 10,000,000 Limit $ 50,000 Deductible Forgery Alteration and Property Other than M&S National Union Fire Insurance Co. 8606686 2/28/00 to 2/28/01 $ $ Aviation National Union Fire Ins Co. AV479379002 7/1/99 to 7/1/00 $ 20,000,000 Limit Aircraft & Non-owned Aircraft 225 1,000,000 Limit 5,000 Deductible 1,000,000 Limit 5,000 Deductible Maricopa County Schedule Of Insurance In Force (Continued) For the Fiscal Year Ended June 30, 2000 POLICY TYPE INSURER POLICY NUMBER POLICY DATES DEDUCTIBLE/SIR 7/1/00 Aviation OL&T/P Premises National Union Fire Ins Co. AP338714302 7/1/99 to 7/1/00 $ 20,000,000 Liability Limit $ 100,000 Fire Legal Liability $ 5,000 Medical Expense Excess Workers’ Compensation National Union Fire Insurance Co. of Pittsburgh, PA 4159007 7/1/98 to 7/1/01 $ $ $ Self-Insurers Guaranty Bond Lumberman’s Mutual Casualty Co 3S91864800 9/10/99 to 9/10/00 $ 250,000 Limit Continuous until cancelled Annual installment Medical Malpractice and Liability American Continental Insurance Co. 97L661-MY 12/4/99 to 12/4/00 $ 10,000,000 Limit $ 1,000,000 SIR Retro date 7/1/85 Excess Medical Malpractice American Continental Insurance Co. 97V661-MY 12/4/99 to 12/4/00 $ 5,000,000 Excess of $10,000,000 Primary. Additional $10,000,000 added effective 5-1-99. Retro date 7/1/85 Accident Policy Medical Center Employees Hartford Life & Accident Co 59SR351515 3/1/00 to 3/1/01 $ $ $ $ Accident Policy Head Start/Early Head Start Hartford Life & Accident Co 59SR351525 6/1/00 to 6/1/01 $ 2,000 Accidental Death $ 10,000 Accidental Dismemberment $ 10,000 Medical Expense $ 250 Maximum Dental Limit Accident Policy All Training Centers Hartford Life & Accident Co 59SR352110 7/1/99 to 7/1/00 $ $ $ $ Accident Policy Sheriff’s Department Hartford Life & Accident Co 59SR352131 10/1/99 to 10/1/00 $ 3,000 Accidental Death $ 10,000 Accidental Dismemberment $ 10,000 Medical Expense $ 250 Maximum Dental Limit 226 WC Statutory 1,000,000 EL 250,000 SIR 1,000 Accidental Death 2,500 Accidental Dismemberment 1,000 Medical Expense 250 Maximum Dental Limit 2,500 2,500 2,500 250 Accidental Death Accidental Dismemberment Medical Expense Maximum Dental Limit Maricopa County Salaries And Blanket Bond Of Elected County Officials For the Fiscal Year Ended June 30, 2000 ANNUAL SALARY $ 52,000 52,000 92,000 52,000 52,000 60,000 75,000 52,000 57,750 92,400 TITLE Board of Supervisors Assessor County Attorney Recorder School Superintendent Clerk of the Superior Court Sheriff Treasurer Superior Court Judge Court Commissioners Justices of the Peace Precincts 2401, 2407, 2421 Precincts 2402 - 2436 Constables Precinct 2503 - 2505 Precinct 2508 - 2510 Precinct 2513 - 2521 (1) Source: A.R.S. §11-419 Defined Salary. (2) Maricopa County’s portion only. (3) Source: Department of Risk Management, Maricopa County. 227 (1) (1) (1) (1) (1) (1) (1) (2) BLANKET BOND (3) $ 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 40,405 43,517 10,000,000 10,000,000 44,170 44,170 44,170 10,000,000 10,000,000 10,000,000 Maricopa County Cactus League Attendance For the Fiscal Year Ended June 30, 2000 The following numbers demonstrate the growth of the Cactus League since 1996: CACTUS LEAGUE ATTENDANCE 2000 1999 1998 Arizona Diamondbacks (1) California Angels Chicago Cubs Chicago White Sox (2) Colorado Rockies Milwaukee Brewers Oakland Athletics San Diego Padres San Francisco Giants Seattle Mariners 93,162 86,005 136,408 79,526 63,723 68,813 84,839 97,238 100,023 107,611 104,435 67,797 171,651 87,742 66,594 77,286 76,791 108,036 116,479 117,295 149,077 68,836 134,329 73,434 80,749 63,625 74,255 85,980 105,726 117,411 0 66,137 157,046 0 103,475 56,715 79,786 82,752 118,916 126,233 TOTAL 917,348 994,106 953,422 791,060 (1) Inaugural Major League Season in 1998. (2) 1998 was the 1st year in Cactus League; previously in Grapefruit League. CACTUS LEAGUE FACILITIES FACILITY TENANTS Fitch Park - Mesa Chicago Cubs Hi Corbett Field - Tucson Colorado Rockies Hohokam Park - Mesa Chicago Cubs Indian Bend Park - Scottsdale San Francisco Giants Maryvale Baseball Park - Phoenix Milwaukee Brewers Papago Baseball Facility - Phoenix Oakland Athletics Peoria Sports Complex - Peoria San Diego Padres & Seattle Mariners Phoenix Municipal Stadium - Phoenix Oakland Athletics Scottsdale Stadium - Scottsdale San Francisco Giants Tempe Diablo Stadium - Tempe California Angels Tucson Electric Park - Tucson Arizona Diamondbacks & Chicago White Sox 228 1997 Maricopa County Miscellaneous Statistical Data For the Fiscal Year Ended June 30, 2000 Geographical location Maricopa County is located in the south-central portion of the State of Arizona. Its boundaries enclose the greater metropolitan Phoenix area, which is principally comprised of the cities of Phoenix, Tempe, Mesa, Scottsdale, Glendale, Chandler and the town of Paradise Valley. Topographical diversity characterizes the County. There are low mountain ranges, desert valleys and man-made lakes. The County seat, Phoenix, is the capital of Arizona. Altitude 1,117 feet Area of the County: Incorporated area Unincorporated area 9,222 square miles 1,441 square miles (15.6%) 7,781 square miles (84.4%) Form of government Governed by five-member Board of Supervisors Date formed 1871 Fiscal year begins July 1 Registered voters 1,131,791 as of July 2000 Number voting 586,090 General Election 11/98 Percent voting 43% in General Election 11/98 Number of judicial courts: Superior court departments Justice of peace courts 83 23 Miles of County maintained roads: Miles of road Miles of road with paved surfaces Number of major bridges Number of total bridges 5,821 4,335 25 256 Number of County park facilities: Regional County parks Recreation areas County managed golf courses Total acres managed 5 4 3 115,428 229 Maricopa County Miscellaneous Statistical Data For the Fiscal Year Ended June 30, 2000 POPULATION OF COUNTY POPULATION PERCENTAGE INCREASE 34,488 89,576 150,970 186,193 331,770 663,510 971,228 1,509,262 2,122,101 2,551,765 159.7% 68.5 23.3 78.2 100.0 46.4 55.4 40.6 20.2 1910 Census 1920 Census 1930 Census 1940 Census 1950 Census 1960 Census 1970 Census 1980 Census 1990 Census 1995 Special Census POPULATION OF CITIES AND TOWNS 1990 CENSUS Avondale Buckeye Carefree Cave Creek Chandler El Mirage Fountain Hills Gila Bend Gilbert Glendale Goodyear Guadalupe Litchfield Park Mesa Paradise Valley Peoria Phoenix Queen Creek Scottsdale Surprise Tempe Tolleson Wickenburg Youngtown Unincorporated Total County POPULATION OF STATE OF ARIZONA (1) Source: Department of Economic Security. periodic update. ESTIMATED 1999 (1) 16,169 5,038 1,666 2,925 90,533 5,001 10,030 1,747 29,188 148,134 6,258 5,458 3,303 288,091 11,671 50,618 983,403 2,667 130,069 7,122 141,865 4,434 4,515 2,542 27,370 7,280 2,785 3,940 160,430 5,825 17,770 1,815 90,530 204,035 14,385 5,470 4,585 375,725 13,160 88,365 1,263,895 4,150 198,070 18,685 162,120 4,450 5,130 2,735 169,654 2,122,101 196,787 2,879,492 3,665,228 4,842,987 Data from this source for previous years is subject to 230 Maricopa County Miscellaneous Statistical Data For the Fiscal Year Ended June 30, 2000 BUILDING PERMITS BANK DEPOSITS (1) (2) CALENDAR YEAR PERMITS ISSUED 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 34,767 37,539 44,077 47,787 55,011 58,948 62,965 67,461 76,045 83,188 AS OF DECEMBER 31 THOUSANDS OF DOLLARS 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 VALUE OF BUILDINGS $ $ 18,992,331 19,448,091 19,358,015 19,485,966 20,017,167 21,171,950 17,806,183 20,296,620 24,940,253 22,330,881 (1) Source: Bureau of Business and Economic Research, Arizona State University. (2) Source: Arizona Bankers’ Association. 231 2,340,916,000 2,501,786,000 3,228,424,000 3,529,540,000 4,898,379,000 5,440,364,000 6,798,562,000 7,796,954,000 8,488,426,000 8,324,511,000 Maricopa County Miscellaneous Statistical Data For the Fiscal Year Ended June 30, 2000 INCOME CALENDAR YEAR 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 RETAIL SALES (3) PER CAPITA (1) $ CALENDAR YEAR 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 18,042 18,156 19,367 20,196 21,696 22,182 23,809 24,279 27,254 Not Available MEDIAN PER HOUSEHOLD (2) $ THOUSANDS OF DOLLARS $ 16,426,500 16,935,500 18,148,000 18,844,400 20,747,000 23,199,217 27,174,296 29,085,000 31,970,000 31,969,715 (1) Source: Department of Economic Security, Research Administration. (2) 1996 & 1997 are “Median Per Family”. Median Per Household was unavailable. Source: Survey of Buying Power, Sales & Market Management. (3) Source: Survey of Buying Power, Sales & Market Management. 232 28,778 30,162 31,255 33,002 34,894 31,932 45,000 47,500 32,585 32,748 Maricopa County Miscellaneous Statistical Data For the Fiscal Year Ended June 30, 2000 COUNTY EMPLOYEES-GENERAL GOVERNMENT YEAR NUMBER OF EMPLOYEES 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 PERCENT INCREASE (DECREASE) 10,118 10,781 11,899 12,632 13,314 13,121 13,128 13,475 14,076 13,989 13,083 7.7% 6.6 10.4 6.2 5.4 (1.4) 0.1 2.6 4.5 (.6) (6.5) NUMBER OF EMPLOYEES PER THOUSAND OF CAPITA 4.7 5.1 5.5 5.6 5.8 5.6 5.1 5.1 5.2 5.0 4.4 UNEMPLOYMENT RATE (1) YEAR COUNTY STATE UNITED STATES 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 4.3% 4.3 5.9 4.8 5.0 4.1 3.3 3.6 2.6 2.9 2.3 5.3% 4.8 7.2 6.0 6.4 5.3 5.3 5.5 4.2 4.2 3.9 5.1% 7.0 7.8 7.0 6.0 5.7 5.3 5.4 4.7 4.4 4.1 (1) Source: Department of Economic Security, Population and Statistical Unit, Research Administration. 233 Maricopa County Trail Program On February 21, 2000 the Board of Supervisors announced the formation of the Maricopa County Trail Commission and their plans to form a Regional Trail System. The goal of the program is to connect the County regional park system, link recreational corridors around the Valley and help preserve open space in the community. The project will capitalize on existing right-of-ways such as canals, parks, utility corridors and flood control projects. The commission will hold regular public meetings to create an effective trail plan and seek citizen input as they decide where the trail will go, what it will look like and form additional community partnerships to make the program a reality. Due to our regional planning responsibility, this is a natural function for the County. It is essential that we exercise our ability to set responsible guidelines for future development. It is the hope of the commission that someday this project will be a source of pride for the entire community. TRAIL GUIDE Frequently Asked Questions WHY IS THE COUNTY T AKING T HE LEAD IN T RAILS? It is a quality of life issue. As Maricopa County continues to grow at an amazing rate, it becomes more and more important to preserve a portion of our beautiful desert as open space. We have an obligation to leave this legacy for the next generation of Arizonans. As part of our regional planning responsibility, Maricopa County feels strongly about accomplishing this goal. The trail program is one element of the plan. It is a way to connect spaces together and help preserve them. The trail program will be a portion of the County's Comprehensive Plan, Eye to the Future 2020, that was adopted in 1997. Additionally, this program complies with the Growing Smarter Open Space Policies adopted in 1998. HOW WILL T HE T RAIL BE CREATED? The trail will be created, by linking open space projects and trail systems into one big loop around the county. Some of the trails already exist, some are in the planning stages and some might have to be created from scratch. The trails cross through many jurisdictions, communities and properties, so partnerships and agreements are a key to creating the larger single trail. Maricopa County will serve as the facilitator to bring all the different links together. WHAT ARE SOME OF T HE EXAMPLES OF AREAS, PARKS, OR T RAILS T HAT COULD BE LINKED? • • • • • Maricopa County Park System County Hiking and Riding Trails, adopted June 29, 1964 Desert Spaces, adopted by MAG (Maricopa Association of Governments), October 25, 1995 West Valley Recreation Corridor Superstition San Tan Corridor 234 • Maricopa County Flood Control Planned Projects: The Rio Salado, Tres Rios, and El Rio HOW WILL T HE COUNTY BRING ALL T HE LINKS T OGETHER? First, the Board of Supervisors created the Maricopa County Trails Commission, to be comprised of 2 members of the Board of Supervisors, 2 members of the Maricopa County Parks Commission, 5 Board-appointed citizen members and a number of stakeholders who have partnered with the County to implement this project. The commission will hold regular meetings to create an effective trail plan, identifying a system of trails that connect the County Park system, local community parks, private land and recreational areas. The commission will then make recommendations to the Board of Supervisors. Finally, negotiations and agreements between the landowners and the county will be made to create the trail system. The project will capitalize on existing right-of-ways such as canals, parks, utility corridors and flood control properties. The partnerships are crucial to the success of this project since it has limited potential to generate revenue. SO, WHERE IS T HE FUNDING FOR T HE T RAIL PROGRAM COMING FROM? We do not know how much this trail system will cost, it is too early in the planning process. However, given the scope and size of the project, the County knows it can not embark on this project alone. That is why we are partnering with the Bureau of Reclamation, Salt River Project and Arizona Public Service and have made them a part of our Trail Commission. Additionally, we are partnering with municipalities throughout the County and will continue to work with them as the trail progresses. HOW WILL T HE COMMISSION IDENTIFY LAND T O BE LINKED T OGETHER? Maricopa County has already identified some areas that are potential trail sites by working with many departments and agencies such as: Maricopa County Flood Control District, Maricopa County Planning and Development, Maricopa County Department of Transportation (MCDOT), Parks and Recreation, State Lands Department, municipal parks and recreation departments, Salt River Pima-Maricopa Indian Community, Fort McDowell Indian Tribe, Gila River Indian Community, Maricopa Association of Governments, Salt River Project, Arizona Public Service, Bureau of Land Management, Bureau of Reclamation and Tonto National Forrest. WHO WILL BE ABLE T O USE T HE T RAILS? Everyone! The trails system will provide all kinds of recreational opportunities. It will also provide an alternative transportation corridor, allowing people to bike or walk from place to place. The trail commission will seek to create a trail system where people can bike, walk, run or ride horses. 235 WILL T HERE BE UNIFORM LANDSCAPING, PAVING AND FACILITIES ALONG T HE T RAIL? No, remember this is a system that will link many trails and open spaces together, some already in existence. Portions of the trail will be paved, unpaved or landscaped depending on the community in which that portion of the trail resides. HOW WILL T HIS PROGRAM AFFECT NEW DEVELOPMENT? The trail system will enhance the quality of life for Valley residents, making it an even more attractive place to live and attractive for development. It will establish a precedent for planning open space and trails in future county development. The finished trail program will be adopted by the Board of Supervisors and become part of the Comprehensive Plan, providing guidelines about trails and the role they play in the growth of Maricopa County. WHEN WILL T HE T RAIL SYSTEM BE COMPLETED? Not for awhile. There are lots of partnerships to be developed, land to be identified. During the remainder of this year the Trail Commission will survey our open space needs, assess available resources, identify funding sources, form community partnerships, gather input from the community and hold public meetings. The Board of Supervisors hopes to adopt the trail program in December 2000. Then, implementation of the program can begin as early as January of 2001, but implementation will realistically go on for several years. The Trail Commission may find that much of the proposed trail is already in place, or maybe they will find they are starting with almost nothing. In either case, it’s hoped that this 200-plus-mile trail will become a source of regional pride in our community. It’s adoption into the County's Comprehensive Plan will insure that our pristine desert is preserved for generations to come and that open space will forever be a valuable part of our community. 236 Back Cover 237 Back of Back Cover 238