OFFICAL COUNTY BUDGET FORMS GRAHAM COUNTY Fiscal Year 2013 4/12 GRAHAM COUNTY TABLE OF CONTENTS Fiscal Year 2013 Resolution for the Adoption of the Budget Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses Schedule B—Summary of Tax Levy and Tax Rate Information Schedule C—Summary by Fund Type of Revenues Other Than Property Taxes Schedule D—Summary by Fund Type of Other Financing Sources/ and Interfund Transfers Schedule E—Summary by Department of Expenditures/Expenses Within Each Fund Type Schedule F—Summary by Department of Expenditures/Expenses 4/12 GRAHAM COUNTY Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2013 FUND 1. General Fund ADOPTED BUDGETED EXPENDITURES/ EXPENSES* 2012 ACTUAL EXPENDITURES/ EXPENSES** 2012 $ $ 19,220,684 17,157,454 ESTIMATED REVENUES OTHER THAN FUND BALANCE/ PROPERTY TAX PROPERTY NET ASSETS*** REVENUES TAXES 2013 2013 July 1,2012** Primary: $ 1,479,784 $ 4,361,232 $ 14,468,642 Secondary: OTHER FINANCING 2013 SOURCES $ $ TOTAL FINANCIAL INTERFUND TRANSFERS RESOURCES 2013 AVAILABLE 2013 IN BUDGETED EXPENDITURES/ EXPENSES 2013 $ $ $ $ 20,309,658 20,309,658 2. General Fund - Override Election 3. Total General Fund 19,220,684 17,157,454 1,479,784 4,361,232 14,468,642 20,309,658 20,309,658 4. Special Revenue Funds 11,287,612 7,249,650 3,564,550 201,454 7,815,097 11,581,101 11,581,101 70,237 141,309 5. Debt Service Funds Available 6. Less: Amounts for Future Debt Retirement 7. Total Debt Service Funds 8. Capital Projects Funds (186,249) 186,249 9. Permanent Funds 10. Enterprise Funds Available 11. Less: Amounts for Future Debt Retirement 12. Total Enterprise Funds 13. TOTAL ALL FUNDS $ 30,578,533 $ 24,548,413 $ 4,858,085 $ 4,562,686 $ EXPENDITURE LIMITATION COMPARISON 1. Budgeted expenditures/expenses 2. Add/subtract: estimated net reconciling items 3. Budgeted expenditures/expenses adjusted for reconciling items 4. Less: estimated exclusions 5. Amount subject to the expenditure limitation 6. EEC expenditure limitation 22,469,988 $ $ 2012 $ 30,578,533 $ 2013 31,890,759 $ $ 31,890,759 17,047,814 14,842,945 14,973,014 30,578,533 16,228,819 $ 14,349,714 $ 14,460,924 $ $ $ 31,890,759 $ 31,890,759 * Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E. ** Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. *** Amounts in this column represent Fund Balance/Net Asset amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund). 4/12 SCHEDULE A a.1 GRAHAM COUNTY Summary of Tax Levy and Tax Rate Information Fiscal Year 2013 2012 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2013 4,050,204 $ 4,448,356 4,050,204 $ 4,361,232 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. $ A.R.S. §42-17102(A)(18) 3. Property tax levy amounts A. Primary property taxes $ B. Secondary property taxes General Fund - Override election County Flood Control District County Fire District Assistance Total secondary property taxes C. Total property tax levy amounts $ $ 217,463 116,832 201,454 113,976 $ 334,295 $ 315,430 $ 4,384,499 $ 4,676,662 $ 3,508,155 222,781 3,730,936 4. Property taxes collected* A. Primary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total primary property taxes $ B. Secondary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total secondary property taxes $ 150,361 13,773 164,134 C. Total property taxes collected $ 3,895,070 $ 5. Property tax rates A. County tax rate (1) Primary property tax rate (2) Secondary property tax rate General Fund - Override election County Flood control District County Fire District Assistance (3) Total county tax rate 1.8556 2.0874 0.0953 0.0512 0.0953 0.0539 2.0021 2.2366 B. Special assessment district tax rates Secondary property tax rates * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. 4/12 SCHEDULE B a.2 GRAHAM COUNTY Summary by Fund Type of Revenues Other Than Property Taxes Fiscal Year 2013 SOURCE OF REVENUES GENERAL FUND Taxes Sales Tax Revenue Sharing County Sales Tax Auto Lieu Tax County Excise Tax Interest on Delinquent Taxes Licenses and permits Planing & Zoning Permits Floodplain Permits Intergovernmental Federal in Lieu - PILT Forest Service Federal Juvenile Detention Federal Adult Prisoner Detention Federal ARRA Funding Juvenile School Lunch & Education Criminal Justice Enhancement State Prisoner Prosecution DOC Bonita Deputy University of Arizona Field Deputy State Prisoner Detention Justice of the Peace Salary Reimbursement Emergency Services Search & Rescue Liquor Licenses Public Defender Reimbursement Charges for services General Government Administrative Cost Allocation City & Town Animal Shelter & Control Services City & Town Wide Area Network Services City & Town Dispatching Services City and Town Jail Housing Greenlee County Communications Services 4/12 $ ESTIMATED REVENUES ACTUAL REVENUES* ESTIMATED REVENUES 2012 2012 2013 3,325,000 1,700,000 750,000 2,000 300,000 303,703 4,000,000 1,950,000 825,000 2,000 635,000 75,000 2,000 42,591 1,000 50,000 2,000 2,672,505 6,000 600,000 750,000 23,000 142,000 120,000 10,000 23,000 26,000 15,000 33,000 115,000 2,000 5,000 20,000 2,700,447 5,167 699,730 350,547 90,910 165,951 113,469 2,700,000 6,000 800,000 300,000 480,000 124,760 46,360 544,299 12,000 29,382 383,778 483,059 113,752 46,361 551,796 9,490 27,243 SCHEDULE C $ 3,609,603 1,797,334 799,126 23,000 28,728 4,992 33,175 110,729 4,450 4,725 12,278 $ 148,000 120,000 10,000 25,000 26,000 15,000 33,000 115,000 5,000 20,000 519,000 482,650 129,227 44,938 540,830 12,000 23,997 Page 3 of 17 GRAHAM COUNTY Summary by Fund Type of Revenues Other Than Property Taxes Fiscal Year 2013 ESTIMATED REVENUES SOURCE OF REVENUES Greenlee County Juvenile Detention Services Food Safety & Wastewater Inspection Fees ACTUAL REVENUES* ESTIMATED REVENUES 2012 250,000 60,000 2012 250,000 62,256 2013 250,000 65,000 240,000 229,150 240,000 Investments Interest on Investments 15,000 3,626 15,000 Rents, royalties, and commissions WIC Bldg, Senior Center & Cell Towers 50,000 42,265 35,000 Fines and forfeits Fines & Forfeits Contributions Voluntary contributions 75 Miscellaneous Miscellaneous Revenues Refunds & Reimbursements 592,752 350,000 Total General Fund $ 13,811,058 148,131 31,254 $ 13,283,891 524,000 100,000 $ 14,468,642 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 4/12 SCHEDULE C Page 4 of 17 GRAHAM COUNTY Summary by Fund Type of Revenues Other Than Property Taxes Fiscal Year 2013 SOURCE OF REVENUES SPECIAL REVENUE FUNDS Road Fund: Highway Users Revenue Funds (HURF) $ Forest Fees & Other Federal Revenue State Grants & Misc State Revenue Transfer Site & Other Co. reimbursements Miscellaneous & Auction Revenue City & Town IGA Work Interest Total _____________________ $ ESTIMATED REVENUES ACTUAL REVENUES* ESTIMATED REVENUES 2012 2012 2013 2,960,000 640,739 155,500 46,500 2,500 20,000 3,825,239 $ $ 2,778,853 633,536 3,823 91,174 38,052 25,525 14,377 3,585,340 $ 224,365 216,947 639,482 1,080,794 $ $ $ 5,141 273,756 31,650 1,500 12,000 609,809 272,340 48,000 1,000 1,545,216 2,800,412 $ 7,815,097 Health Services Funds: Bio Terrorism Grant $ WIC Program Various Grants & Services Total _____________________ $ 256,409 227,819 614,296 1,098,524 $ List Fund: LEPC Grants $ Court Funds Document & Storage Funds Assessor & Treasurer Information Funds Graham County Education Consortium Sheriiff's Funds Attorney Funds Waste Tire Facility Flood Control District Probation Funds Total _____________________ $ 6,976 327,780 35,500 1,550 25,000 602,830 175,007 47,000 1,000 1,471,348 2,693,991 $ $ 4,924 289,098 34,987 28,635 15,600 381,020 240,794 51,003 830 1,645,457 2,692,348 Total Special Revenue Funds $ 7,617,754 $ 7,358,482 $ $ $ 3,000,000 551,176 100,000 140,000 51,500 25,000 20,000 3,887,676 194,393 230,305 702,311 1,127,009 DEBT SERVICE FUNDS $ Total Debt Service Funds $ $ $ $ $ CAPITAL PROJECTS FUNDS 4/12 SCHEDULE C Page 5 of 17 GRAHAM COUNTY Summary by Fund Type of Revenues Other Than Property Taxes Fiscal Year 2013 ESTIMATED REVENUES SOURCE OF REVENUES Capital Facilities $ Total Capital Projects Funds $ 2012 115,000 115,000 ACTUAL REVENUES* ESTIMATED REVENUES 2012 $ $ (177) $ (177) $ $ Total Permanent Funds $ $ $ $ $ $ Total Enterprise Funds $ $ $ $ $ 2013 186,249 186,249 PERMANENT FUNDS ENTERPRISE FUNDS TOTAL ALL FUNDS $ 21,543,812 $ 20,642,196 $ 22,469,988 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 4/12 SCHEDULE C Page 6 of 17 GRAHAM COUNTY Summary by Fund Type of Other Financing Sources/ and Interfund Transfers Fiscal Year 2013 OTHER FINANCING 2013 SOURCES FUND INTERFUND TRANSFERS 2013 IN GENERAL FUND $ $ $ $ Total General Fund $ $ $ $ $ $ $ $ Total Special Revenue Funds $ $ $ $ $ $ $ $ Total Debt Service Funds $ $ $ $ $ $ $ $ Total Capital Projects Funds $ $ $ $ $ $ $ $ $ $ $ Total Enterprise Funds $ $ $ $ $ $ $ TOTAL ALL FUNDS $ $ $ $ SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS CAPITAL PROJECTS FUNDS PERMANENT FUNDS $ Total Permanent Funds $ ENTERPRISE FUNDS 4/12 SCHEDULE D a.7 GRAHAM COUNTY Summary by Department of Expenditures/Expenses Within Each Fund Type Fiscal Year 2013 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2012 FUND/DEPARTMENT GENERAL FUND Assessor $ Attorney Board of Supervisors Clerk of the Superior Court Courts Health Administration & Other Indigent Attorney Miscellaneous Park & Recreation Planning & Zoning Probation Public Fiduciary Recorder Regional Juvenile Detention Ctr School Superintendent Sheriff Solid Waste Management Treasurer Capital Outlay Contingency Total General Fund $ SPECIAL REVENUE FUNDS Road Funds Health Service Funds LEPC Grants Court Funds Document Storage Funds Assessor & Treasurer Funds Graham Co. Ed. Consortium Sheriff's Funds Attorney Funds Waste Tire Facility Flood Control District 4/12 $ EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2012 ACTUAL EXPENDITURES/ EXPENSES* 2012 473,806 1,132,769 2,368,552 479,740 1,224,239 2,355,745 434,000 478,244 369,970 246,485 182,708 89,008 254,766 1,349,502 215,504 5,652,123 70,000 273,523 700,000 870,000 19,220,684 $ $ $ $ 5,525,260 1,162,407 29,326 598,590 111,687 82,461 93,972 765,569 405,466 47,013 314,111 $ $ SCHEDULE E 3,044 473,962 963,568 1,969,341 474,918 1,612,387 2,312,040 426,500 445,859 351,875 244,532 136,764 91,755 229,129 1,319,903 214,751 5,484,922 70,224 273,329 9,752 51,943 17,157,454 3,327,191 1,053,830 4,430 373,913 21,053 7,175 16,808 430,650 261,986 51,008 102,840 BUDGETED EXPENDITURES/ EXPENSES 2013 $ $ $ 510,211 1,239,630 2,570,610 488,830 1,687,183 2,370,848 419,000 581,960 338,149 257,847 90,127 96,599 246,456 1,455,748 218,389 5,807,328 76,000 284,743 700,000 870,000 20,309,658 5,835,434 1,217,858 27,983 458,752 121,771 103,870 79,764 718,644 483,640 48,008 360,225 Probation Funds Total Special Revenue Funds $ 2,003,593 11,139,455 $ 145,113 148,157 $ 1,598,766 7,249,650 $ 2,125,152 11,581,101 DEBT SERVICE FUNDS $ Total Debt Service Funds $ CAPITAL PROJECTS FUNDS Capital Facilities $ Total Capital Projects Funds $ 70,237 70,237 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 141,309 141,309 $ $ PERMANENT FUNDS $ Total Permanent Funds $ ENTERPRISE FUNDS $ Total Enterprise Funds $ TOTAL ALL FUNDS $ 30,430,376 $ 148,157 $ 24,548,413 $ 31,890,759 * Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 4/12 SCHEDULE E GRAHAM COUNTY Summary by Department of Expenditures/Expenses Fiscal Year 2013 DEPARTMENT/FUND Sheriff: General Fund $ Jail District Fund Ft Thomas Resourse Officer Jail Revenue Fund JAG Grant #2 Health Service Fee Jail Enhancement ACJC Drug Grant ARRA Interest Fund Forest Road Patrol BLM Patrol Grant Department Total $ Attorney General Fund $ Enhanced Collection Victim Witness Other Bad Check Fees Fill the Gap Victim Restitution Anti-Gang Enforcement Victim Witness Program Victim Compensation Victim Compensation/VOCA Juvenile Victim Advocate Anti-Racketeering - RICO Prosecution Fees Diversion Fund Fair & Legal Employment Act Drug, Gang & Violent Crime Department Total $ 4/12 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2012 5,652,123 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2012 $ ACTUAL EXPENDITURES/ EXPENSES * 2012 $ 70,705 251,434 5,484,922 $ 5,808,329 $ 70,705 243,032 8,768 5,671 281,076 41,747 4,039 56,043 53,004 6,572,414 $ 70,150 70,230 2,365 5,608 309,342 41,747 3,154 56,043 27,536 6,417,692 $ $ 247,560 22,096 7,769 5,848 4,532 5,915,472 1,132,769 $ $ 991,472 260 4,000 7,212 482 4,295 18,547 51,424 81 14,172 30,529 11,627 28,964 26,829 110,999 88,294 19,705 1,538,235 BUDGETED EXPENDITURES/ EXPENSES 2013 15,169 42,503 3,127 9 12,712 19,638 74,686 $ SCHEDULE F $ 54,284 1,225,554 $ 1,290,149 33,031 2,281 1,117 21,359 60,244 82 13,204 14,336 8,500 58,128 26,231 98,119 84,650 23,573 55,000 1,790,004 a.10 GRAHAM COUNTY Summary by Department of Expenditures/Expenses Fiscal Year 2013 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2012 DEPARTMENT/FUND Health Administration & Other General Fund $ Health Education/Facility Imp Teen Pregnancy Prevention Pubic Health Emergency Well Woman Health Check Bio-Terrorism Grant Family Planning WIC HIV Prevention TB Control Immunization Action Plan Tobacco Education Proposition 201 Vital Records Department Total $ Courts General Fund Law Library Child Support/Visitation Domestic Relations Education Concilliation Court Court Improvement Project Fill the Gap Access & Visitation DEA JCEF Fill the Gap JCEF JP #2 Spousal Maint. Enforcement JCEF JP #1 4/12 $ 2,355,745 100,207 99,506 81,265 252,843 53,724 225,688 9,842 12,969 59,340 119,565 65,982 81,476 3,518,152 1,224,239 24,470 19,636 11,133 22,128 16,228 14,050 5,400 19,969 17,000 1,875 11,430 61,676 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2012 ACTUAL EXPENDITURES/ EXPENSES * 2012 $ $ $ $ $ $ SCHEDULE F 3,044 BUDGETED EXPENDITURES/ EXPENSES 2013 2,312,040 72,217 142,826 4,100 73,263 205,855 61,100 232,421 5,991 13,765 53,338 102,671 56,642 29,641 3,365,870 $ 1,579,824 23,328 2,547 9,300 14,675 14,470 1,467 $ 30,866 3,813 22,345 $ 2,371,653 152,147 132,425 11 86,756 209,337 53,728 212,700 10,313 12,980 55,000 120,765 65,982 105,714 3,589,511 1,684,805 18,787 24,409 5,725 23,766 17,992 17,392 4,043 21,451 16,543 6,762 12,139 30,390 a.11 GRAHAM COUNTY Summary by Department of Expenditures/Expenses Fiscal Year 2013 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2012 DEPARTMENT/FUND Prosecution Fees JCEF Clerk of the Court Justice Court Recovery Fees FTG - Superior Court FTG JP #1 FTG JP #2 Superior Court Enhancement CASA Juvenile Emergency Department Total $ Probation General Fund Juvenile Diversion Fees Juvenile Probation Fees Juvenile Diversion Intake Juvenile Diversion Consequence Juvenile Safe Schools Juvenile Family Counseling Juvenile Standard Juvenile Intensive Supervision Juvenile Service Treatment Juvenile ADJC Juvenile Drug Court Extra Juvenile Probation UA Testing Reimbursement Juvenile UA Testing Reimb. Adult Probation Fees Adult Intensive Service Adult Community Punishment Adult State Aid Enhancement Drug Treatment Education 4/12 $ 29,540 16,915 108,817 53,034 60,797 10,480 61,294 29,459 3,259 1,822,829 182,708 73,238 69,619 75,806 25,650 586 7,822 237,940 74,979 53,931 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2012 $ 3,044 $ 10,010 5,012 120,848 2,520 462,345 179,126 25,151 338,037 26,297 SCHEDULE F 1,969 976 2,000 56,483 (2,500) 11,080 (5,100) 86,505 (6,300) ACTUAL EXPENDITURES/ EXPENSES * 2012 BUDGETED EXPENDITURES/ EXPENSES 2013 19,165 9,750 77,549 41,938 38,826 8,495 21,701 27,497 10,757 15,691 36,164 31,151 24,557 9,275 53,858 28,764 3,287 2,097,708 $ 1,947,556 $ $ 136,982 1,725 5,331 77,745 26,417 62 9,778 237,227 129,912 51,342 $ 7,291 1,775 11,841 86 151,301 227,954 15,433 381,669 4,971 90,127 75,630 78,312 81,379 26,295 399 7,820 258,786 133,991 57,705 4 10,249 4,666 108,282 161 494,442 210,896 24,738 345,475 41,400 a.12 GRAHAM COUNTY Summary by Department of Expenditures/Expenses Fiscal Year 2013 DEPARTMENT/FUND Domestic Violence Sex Offender Treatment CJEF Substance Abuse CJEF Sex Offender Extra Adult Probation Interstate Compact 30% JCEF - Probation SAE Assist Adult GPS Department Total $ 4/12 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2012 12,806 13,910 12,704 17,092 51,402 5,959 20,421 79,362 1,020 2,186,301 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2012 $ SCHEDULE F 145,113 $ ACTUAL EXPENDITURES/ EXPENSES * 2012 BUDGETED EXPENDITURES/ EXPENSES 2013 1,464 20,723 11,745 17,092 500 188 15,263 80,051 906 1,611,511 $ 13,675 17,082 57,979 6,798 40,951 81,973 1,135 2,285,613 a.13