OFFICIAL COUNTY BUDGET FORMS GRAHAM COUNTY Fiscal Year 2014 4/13 GRAHAM COUNTY TABLE OF CONTENTS Fiscal Year 2014 Resolution for the Adoption of the Budget Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses Schedule B—Tax Levy and Tax Rate Information Schedule C—Revenues Other Than Property Taxes Schedule D—Other Financing Sources/ and Interfund Transfers Schedule E—Expenditures/Expenses by Fund Schedule F—Expenditures/Expenses by Department Schedule G—Full-Time Employees and Personnel Compensation 4/13 GRAHAM COUNTY Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2014 FUND 1. General Fund ADOPTED BUDGETED EXPENDITURES/ EXPENSES* 2013 ACTUAL EXPENDITURES/ EXPENSES** 2013 $ $ 20,309,658 17,969,992 2. General Fund - Override Election ESTIMATED REVENUES OTHER THAN FUND BALANCE/ PROPERTY TAX PROPERTY NET POSITION*** TAXES REVENUES 2014 2014 July 1, 2013** Primary: $ 1,268,293 $ 4,558,218 $ 15,108,927 Secondary: OTHER FINANCING 2014 SOURCES $ $ TOTAL FINANCIAL RESOURCES AVAILABLE 2014 INTERFUND TRANSFERS 2014 IN $ $ $ 20,935,438 BUDGETED EXPENDITURES/ EXPENSES 2014 $ 20,935,438 3. Total General Fund 20,309,658 17,969,992 1,268,293 4,558,218 15,108,927 20,935,438 20,935,438 11,809,884 7,512,934 4,010,214 182,024 7,688,566 11,880,804 11,880,804 75,000 75,000 75,000 4. Special Revenue Funds 5. Debt Service Funds Available 6. Less: Amounts for Future Debt Retirement 7. Total Debt Service Funds 8. Capital Projects Funds (38,118) 0 9. Permanent Funds 10. Enterprise Funds Available 11. Less: Amounts for Future Debt Retirement 12. Total Enterprise Funds 13. TOTAL ALL FUNDS $ 32,119,542 $ 25,444,808 $ 5,278,507 $ 4,740,242 $ 22,872,493 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 $ $ 2013 $ 32,119,542 2014 $ 32,891,242 32,119,542 17,345,592 $ 14,773,950 $ 14,973,014 32,891,242 18,044,900 $ 14,846,342 $ 15,066,253 $ $ * 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 Position 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). 4/13 SCHEDULE A $ 32,891,242 $ 32,891,242 GRAHAM COUNTY Tax Levy and Tax Rate Information Fiscal Year 2014 2013 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 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 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 C. Total property taxes collected $ 4,448,356 $ 4,742,191 4,361,232 $ 4,558,218 $ $ 201,454 113,976 $ $ 315,430 4,676,662 $ 4,173,116 570,767 4,743,883 $ $ $ $ 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 B. Special assessment district tax rates Secondary property tax rates 4/13 2014 SCHEDULE B 182,024 110,491 $ $ 292,515 4,850,733 136,389 29,198 165,587 4,909,470 2.0874 2.3711 0.0953 0.0539 0.0953 0.0569 2.2366 2.5233 GRAHAM COUNTY Revenues Other Than Property Taxes Fiscal Year 2014 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 Planning & Zoning Fees Flood Plain Permits Intergovernmental PILT (Federal in Lieu) Federal Grants-General Forest Service Federal Juvenile 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 License Lottery 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 & Town Jail Housing Greenlee County Communications Services Greenlee County Juvenile Detention Services Food Safety & Wastewater Inspection Fees 4/13 $ ESTIMATED REVENUES ACTUAL REVENUES* ESTIMATED REVENUES 2013 2013 2014 4,000,000 1,950,000 825,000 2,000 635,000 $ 3,577,225 1,938,508 821,839 3,272 803,204 $ 4,000,000 2,000,000 825,000 2,000 600,000 50,000 2,000 48,884 1,100 75,000 2,000 2,700,000 2,636,873 4,550 5,167 286,030 29,728 164,153 113,387 2,636,873 6,000 800,000 148,000 120,000 10,000 25,000 26,000 15,000 33,000 115,000 5,750 28,728 5,970 32,104 110,728 6,000 800,000 166,000 120,000 10,000 25,000 26,000 15,000 33,000 115,000 5,000 4,033 20,000 14,877 5,000 550,000 20,000 519,000 482,650 129,227 44,938 540,830 12,000 23,997 250,000 65,000 462,613 480,930 117,212 44,938 548,330 12,724 20,400 250,000 57,760 519,000 474,467 129,500 45,087 541,000 12,000 20,000 250,000 65,000 SCHEDULE C GRAHAM COUNTY Revenues Other Than Property Taxes Fiscal Year 2014 SOURCE OF REVENUES Fines and forfeits Fines & Forfeits ESTIMATED REVENUES ACTUAL REVENUES* ESTIMATED REVENUES 2013 2013 2014 240,000 201,491 240,000 Investments Interest on Investments 15,000 25,678 15,000 Rents, royalties, and commissions WIC Building, Senior Center & Cell Towers 35,000 19,287 35,000 Contributions Voluntary Contributions 100 Miscellaneous Miscellaneous Revenues Refunds & Reimbursements 524,000 100,000 Total General Fund $ 14,468,642 97,256 45,665 $ 13,020,495 631,000 100,000 $ 15,108,927 * 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. 4/13 SCHEDULE C GRAHAM COUNTY Revenues Other Than Property Taxes Fiscal Year 2014 SOURCE OF REVENUES SPECIAL REVENUE FUNDS ESTIMATED REVENUES ACTUAL REVENUES* ESTIMATED REVENUES 2013 2013 2014 Road Funds: Highway User Revenue Funds (HURF) $ Forest Fees & Other Federal Revenue State Grants & Misc State Revenue Transfer Site & Other County Reimbursements Miscellaneous & Auction Revenues City & Town IGA Work Interest Total Road Funds $ 3,000,000 551,176 100,000 140,000 51,500 25,000 20,000 3,887,676 $ Health Services Funds: Bio-Terrorism Grant $ WIC Program Various Health Grants & Services Total Health Services Funds $ 194,393 230,305 702,311 1,127,009 $ Other Funds: LEPC Grants $ Court Funds Document & Storage Funds Assessor & Treasurer Information Funds Graham County Education Consortium Sheriff Funds Attorney Funds Waste Tire Facility Flood Control District Probation Funds Total Other Funds $ 5,141 273,756 31,650 1,500 12,000 609,809 272,340 48,000 1,000 1,545,216 2,800,412 $ Total Special Revenue Funds $ 7,815,097 $ 2,746,507 653,013 77,374 40,504 309,491 6,495 3,833,383 $ $ 2,950,000 585,568 100,000 145,000 52,500 30,000 20,000 3,883,068 166,346 218,251 677,900 1,062,497 $ $ $ 6,174 266,593 35,008 34,472 6,000 426,383 296,754 53,062 539 1,772,699 2,897,684 $ 443,042 249,235 53,000 500 1,579,677 2,627,820 $ 7,793,564 $ 7,688,566 $ $ 167,434 203,354 806,890 1,177,678 2,511 266,705 31,100 2,050 DEBT SERVICE FUNDS $ $ $ Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS Capital Facilities 4/13 $ 186,249 $ 148,131 $ 75,000 Total Capital Projects Funds $ 186,249 $ 148,131 $ 75,000 SCHEDULE C GRAHAM COUNTY Revenues Other Than Property Taxes Fiscal Year 2014 SOURCE OF REVENUES PERMANENT FUNDS ESTIMATED REVENUES ACTUAL REVENUES* ESTIMATED REVENUES 2013 2013 2014 $ $ $ Total Permanent Funds $ $ $ $ $ $ Total Enterprise Funds $ $ $ ENTERPRISE FUNDS TOTAL ALL FUNDS $ 22,469,988 $ 20,962,189 $ 22,872,493 * 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. 4/13 SCHEDULE C GRAHAM COUNTY Other Financing Sources/ and Interfund Transfers Fiscal Year 2014 OTHER FINANCING 2014 SOURCES FUND INTERFUND TRANSFERS 2014 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 4/13 SCHEDULE D GRAHAM COUNTY Expenditures/Expenses by Fund Fiscal Year 2014 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2013 FUND/DEPARTMENT GENERAL FUND Assessor $ Attorney Board of Supervisors Clerk of the Superior Court Courts Health Administration & Other Indigent Attorney Miscellaneous Parks & 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 4/13 $ 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 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2013 $ ACTUAL EXPENDITURES/ EXPENSES* 2013 $ (88,448) 88,448 $ $ $ SCHEDULE E $ 87,600 537,854 962,602 2,158,750 486,495 1,576,609 2,348,953 419,000 704,772 309,547 249,392 199,058 94,406 229,725 1,248,864 218,272 5,893,331 56,176 268,713 7,474 17,969,992 3,451,743 1,056,572 2,520 291,238 19,916 61,259 BUDGETED EXPENDITURES/ EXPENSES 2014 $ $ $ 588,858 1,236,133 2,729,316 525,859 1,684,031 2,374,485 519,500 586,584 366,964 253,655 155,417 84,842 250,003 1,461,125 224,497 6,044,573 77,500 287,096 615,000 870,000 20,935,438 6,212,465 1,274,452 29,008 426,059 136,312 77,633 Graham Co. Educ. Consortium Sheriff Funds Attorney Funds Waste Tire Facility Flood Control District Probation Funds Total Special Revenue Funds $ 79,764 718,644 483,640 48,008 360,225 2,125,152 11,581,101 $ 141,183 228,783 $ 73,764 452,776 228,090 40,411 97,461 1,737,184 7,512,934 $ 525,929 529,198 65,659 408,959 2,195,130 11,880,804 DEBT SERVICE FUNDS $ $ $ $ Total Debt Service Funds $ $ $ $ $ $ $ (38,118) $ 75,000 Total Capital Projects Funds $ $ $ (38,118) $ 75,000 $ $ $ $ Total Permanent Funds $ $ $ $ $ $ $ $ Total Enterprise Funds $ $ $ $ CAPITAL PROJECTS FUNDS PERMANENT FUNDS ENTERPRISE FUNDS TOTAL ALL FUNDS $ 31,890,759 $ 228,783 $ 25,444,808 $ 32,891,242 * 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. 4/13 SCHEDULE E GRAHAM COUNTY Expenditures/Expenses by Department Fiscal Year 2014 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2013 DEPARTMENT/FUND Sheriff: General Fund $ Ft Thomas Resource 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 4/13 $ EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2013 ACTUAL EXPENDITURES/ EXPENSES* 2013 5,807,328 70,705 243,032 8,768 5,671 281,078 29,152 7,039 20,195 53,004 6,525,972 $ $ $ 1,239,630 33,031 2,281 1,117 21,359 60,244 82 14,200 34,525 $ $ 29,228 26,231 98,119 84,650 23,573 SCHEDULE F $ 5,893,331 11,757 122,202 768 267,685 37,460 7,581 3,784 1,538 6,346,107 962,602 6,720 BUDGETED EXPENDITURES/ EXPENSES 2014 $ $ 5,689 225,029 34,558 10,214 21,142 41,467 6,570,502 14,201 18,598 1,236,133 37,724 2,060 5,036 21,779 66,650 82 22,363 48,848 29,150 10,293 6,404 82,645 29,228 30,393 116,771 69,588 4,256 360 $ 6,044,573 59,939 127,891 GRAHAM COUNTY Expenditures/Expenses by Department Fiscal Year 2014 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2013 DEPARTMENT/FUND Drug, Gang & Violent Crime Department Total $ Health Administration & Other: General Fund $ Health Education/Facility Imp Teen Pregnancy Prevention Public Health Emergency Well Woman Health Check Bio-Terrorism Grant Family Planning Prenatal Block Grant WIC HIV Prevention TB Control Population Health Policy Immunization Action Plan Tobacco Education Proposition 201 Vital Records Department Total $ Courts: General Fund Law Library Child Support/Visitation Domestic Relations Education Concilliation Court 4/13 $ 55,000 1,723,270 2,370,848 152,147 132,425 11 86,756 209,337 53,728 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2013 27,361 1,714,016 $ 1,135,229 $ $ $ 2,348,953 86,240 113,183 $ 212,700 10,313 12,980 42,600 1,687,183 18,787 24,409 5,725 21,868 BUDGETED EXPENDITURES/ EXPENSES 2014 $ 45,000 55,000 120,765 65,982 105,714 3,588,706 ACTUAL EXPENDITURES/ EXPENSES* 2013 $ $ SCHEDULE F 87,600 $ (88,448) $ 80,665 183,590 53,122 27,437 201,284 6,249 13,850 24,810 56,507 108,616 58,808 42,212 3,405,524 1,576,609 19,234 12,505 6,100 23,533 $ $ 2,374,485 153,457 130,005 11 97,559 165,134 61,702 2,563 202,715 8,653 13,039 60,389 81,250 120,765 68,408 108,802 3,648,937 1,684,031 18,564 19,820 3,818 15,831 GRAHAM COUNTY Expenditures/Expenses by Department Fiscal Year 2014 DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2013 Court Improvement Project Indigent Defense Access & Visitation DEA JCEF Fill the Gap JCEF JP #2 Spousal Maint. Enforcement JCEF JP #1 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 $ 16,228 17,392 5,940 16,554 6,762 12,239 32,448 10,757 15,691 81,380 31,151 24,557 9,275 57,858 28,764 3,287 2,128,255 Probation: General Fund $ Juvenile Diversion Fees Juvenile Probation Fees Juvenile Diversion Intake Juvenile Diversion Consequence Juvenile Safe Schools Juvenile Family Counseling Juvenile Standard 90,127 17,680 73,130 76,853 80,385 24,268 799 9,741 256,072 4/13 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2013 ACTUAL EXPENDITURES/ EXPENSES* 2013 BUDGETED EXPENDITURES/ EXPENSES 2014 16,246 12,152 16,228 15,500 5,948 6,673 2,694 13,104 45,284 8,621 15,188 79,521 19,063 20,625 9,226 60,364 36,870 3,298 2,093,598 11,964 14,493 10,075 45,310 21,470 21,470 6,089 12,101 32,378 $ $ SCHEDULE F (88,448) $ 88,448 (10,000) 832 4,400 2,000 2,086 $ 1,848,401 $ 199,058 19,446 1,606 21,957 71,802 25,101 329 12,241 260,114 $ 155,417 16,492 74,714 66,409 72,245 26,065 1,912 11,106 269,964 GRAHAM COUNTY Expenditures/Expenses by Department Fiscal Year 2014 DEPARTMENT/FUND Juvenile Intensive Supervision Juvenile Service Treatment Juvenile JABG Juvenile Drug Court Extra Juvenile Probation JCEF JIPS - Probation JCEF Juvenile Standard UA Testing Reimbursement Juvenile UA Testing Reimb. Adult Probation Fees Adult Intensive Service Adult Community Punishment Adult State Aid Enhancement Drug Treatment Education Domestic Violence Sex Offender Treatment CJEF Substance Abuse CJEF Sex Offender Extra Adult Probation Interstate Compact 30% JCEF - Probation SAE Assist Adult GPS Adult MRT Adult NCTI (Drug Education) Department Total 4/13 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2013 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2013 132,462 55,141 4 10,000 6,485 8,655 137,439 1,361 448,018 202,843 20,050 338,899 26,297 15,263 17,407 12,704 17,000 62,979 6,798 6,890 75,189 1,020 500 500 2,232,959 (2,000) 15,000 (1,000) 40,000 (13,000) (6,352) 16,632 56,345 36,240 $ 229,631 SCHEDULE F $ ACTUAL EXPENDITURES/ EXPENSES* 2013 BUDGETED EXPENDITURES/ EXPENSES 2014 136,862 53,144 3,637 9,004 5,128 8,655 136,421 67,601 10,050 20,775 161,610 4,093 522,045 233,446 20,000 294,928 125,200 250,042 20,073 405,201 13,334 4,037 10,460 6,360 33,632 60,935 200 64,532 111,456 1,020 122 228 1,955,689 1,210 8,430 10,321 24,032 $ 25,000 8,162 7,271 10,819 122,649 1,020 1,525 2,082 2,367,039 GRAHAM COUNTY Full-Time Employees and Personnel Compensation Fiscal Year 2014 FUND GENERAL FUND SPECIAL REVENUE FUNDS Court Funds Probation Funds Sheriff's Office Funds Attorney/Victim Witness Funds Highway Funds Health Funds Total Special Revenue Funds Employee Salaries and Hourly Costs 2014 Full-Time Equivalent (FTE) 2014 Retirement Costs 2014 Healthcare Costs 2014 190 $ 8,494,295 $ 1,223,862 $ 2 24 3 2 29 13 74 $ 113,244 1,029,481 231,214 144,244 1,248,600 591,160 3,357,943 $ 4,206 70,630 20,601 14,958 133,500 66,053 309,948 $ $ $ $ 1,502,425 85,655 25,357 21,117 249,750 83,975 571,722 Total Estimated Personnel Compensation 2014 Other Benefit Costs 2014 $ = $ 11,220,582 $ = $ $ = $ 117,450 1,185,766 277,172 180,319 1,631,850 741,188 4,133,745 DEBT SERVICE FUNDS Total Debt Service Funds $ $ $ $ $ $ $ $ = $ = $ $ $ $ $ $ $ $ $ = $ = $ $ $ $ $ $ $ $ $ = $ = $ $ $ $ $ $ $ $ $ = $ = $ $ = $ CAPITAL PROJECTS FUNDS Total Capital Projects Funds PERMANENT FUNDS Total Permanent Funds ENTERPRISE FUNDS Total Enterprise Funds TOTAL ALL FUNDS 4/13 264 $ 11,852,238 $ 1,533,810 SCHEDULE G $ 2,074,147 15,354,327