Coconino County Arizona Adopted Budget Fiscal Year 2004 (July 1, 2003 - June 30, 2004) COCONINO COUNTY BOARD OF SUPERVISORS Paul J. Babbitt District 1 Elizabeth C. Archuleta District 2 Deborah Hill Chairman District 4 Matthew G. Ryan Vice-Chairman District 3 Louise Yellowman District 5 John E. Holmes County Manager OFFICE OF PLANNING AND BUDGET budget@co.coconino.az.us Tara Mia Paone Lee Metheny Pat Nelson Http://co.coconino.az.us Sheila Anders Coconino County Arizona Coconino County Arizona—Adopted Budget FY 2003-2004 Coconino County Arizona COCONINO COUNTY BOARD OF SUPERVISORS RESOLUTION 2003-46 ADOPTING THE COCONINO COUNTY BUDGET FOR FY 2004 WHEREAS in accordance with the provisions of A.R.S. 42-17101 through 42-17105, the Board of Supervisors on July 1, 2003, made and adopted an estimate of the different amounts required to meet the public expenditures for the ensuing fiscal year, also an estimate of revenues from sources other than direct taxation and the amount to be raised by taxation upon real and personal property of Coconino County; and WHEREAS in accordance with said sections of said Code, and following due public notice, the Board met on the 15th day of July, 2003, at which meeting any taxpayer was invited to appear and be heard in favor or against any of the proposed expenditures or proposed tax levies; and WHEREAS publication was duly made as required by law of said estimates together with a notice that the Board would meet on the 12th day of August, 2003, in the Board of Supervisors meeting room for the purpose of making tax levies as set forth in said estimates; and WHEREAS the sums to be raised by primary taxation, as specified therein, do not in the aggregate amount exceed that amount as computed in A.R.S. 42-17101 and 17-102; and WHEREAS by unanimous vote of the Board of Supervisors, said estimates of revenue and expenditures were adopted as the budget of Coconino County for Fiscal Year 2004 following the public hearing on July 15, 2003; NOW THEREFORE BE IT RESOLVED that the Board of Supervisors confirms and ratifies its action taken on July 15, 2003 to adopt the budget of Coconino County for Fiscal Year 2004. Signed and sealed on this 5th day of August, 2003. COCONINO COUNTY BOARD OF SUPERVISORS Deborah Hill, Chairman ATTEST: Steven B. Peru, Clerk of the Board Coconino County Arizona—Adopted Budget FY 2003-2004 iii Coconino County Arizona BOARD OF SUPERVISORS Deborah Hill Chairman District 4 Matthew G. Ryan Vice-Chairman District 3 Coconino County Arizona—Adopted Budget FY 2003-2004 Paul J. Babbitt District 1 Elizabeth C. Archuleta District 2 Louise Yellowman District 5 iv Coconino County Arizona North ● Fredonia SCALE IN MILES 0 4 8 12 16 20 30 ● Page 5 40 Grand Canyon National Park 1 Tuba City ● Tusayan ● 2 3 ● Williams ● 4 Flagstaff ● Sedona Supervisory Districts Within Coconino County District 1: District 2: District 3: District 4: District 5: Coconino County Arizona—Adopted Budget FY 2003-2004 3 Paul J. Babbitt Elizabeth C. Archuleta Matthew G. Ryan, Vice-Chairman Deborah Hill, Chairman Louise Yellowman v Coconino County Arizona COCONINO COUNTY OFFICIALS BOARD OF SUPERVISORS APPOINTED DEPARTMENT HEADS District 1.................................................................................... Paul J. Babbitt District 2........................................................................Elizabeth C. Archuleta District 3...................................................... Matthew G. Ryan, Vice-Chairman District 4...................................................................... Deborah Hill, Chairman District 5.............................................................................. Louise Yellowman County Manager .....................................................................John E. Holmes Clerk of the Board/Deputy County Manager ................................ Steven Peru Deputy County Manager ........................................................... Jerry Flannery Adult Probation (Chief Probation Officer) ..................................James Buzard Career Center................................................................................Carol Curtis Community Development ........................................................ William Towler Community Services ................................................................. Verna Fischer Court Administrator....................................................................Gary Krcmarik Deputy Court Administrator ...................................................... Frank Maiocco Facilities Management.................................................................. Jody Gilbert Finance ..............................................................................Michael Townsend Geographic Information Systems ........................................... Dharmesh Jain Human Resources .................................................................... Jane Emberty Information Technology ......................................................... George Holland Juvenile Court Services ....................................................... Duane Shimpach Legal Defender........................................................................... Wendy White Office of Planning & Budget .................................................. Tara Mia Paone Parks and Recreation .................................................................. Todd Graeff Public Defender....................................................................H. Allen Gerhardt Public Health .......................................................................Barbara Worgess Public Works ...........................................................................John Dobrinksi Superior Court Division V Judge Pro Tempore............................. Mark Moran Superior Court Juvenile Court Judge/Commissioner..... Margaret McCullough ELECTED OFFICIALS County Assessor.......................................................................... Chris Mazon County Attorney .......................................................................Terence Hance County Recorder....................................................................Candace Owens County School Superintendent ................................................... Cecilia Owen County Sheriff .........................................................................Joe D. Richards County Treasurer.......................................................................Bonny Kraske Constable ............................................................................... John Weybright Clerk of the Superior Court ....................................................... Debbie Young Justice of the Peace Flagstaff...................................................Brian Kolb Fredonia ........................................... Mark R. Baron Page.......................................... Donald G. Roberts Williams.................................. William B. Sutton, Jr. Superior Court Division I........................................... Danna Hendrix Division II.......................... Fred Newton (Presiding) Division III...................................... H. Jeffrey Coker Division IV .......................................Charles Adams Coconino County Arizona—Adopted Budget FY 2003-2004 vi Coconino County Arizona TABLE OF CONTENTS Budget Adoption Resolution..............................................iii Coconino County Board of Supervisors ............................iv Mission Statement and County District Map...................... v List of Officials ..................................................................vi Table of Contents.............................................................vii Alphabetical Department Quick Reference .......................ix Letter to the Citizens and Budget Summary Letter to the Citizens ............................................. 1 How This Document Is Organized ......................... 6 Community Profile-History and Government.......... 8 Community Profile-County Services ...................... 9 Community Profile-Geography ............................ 12 Community Profile-Population ............................. 13 Community Profile-Population Change................ 14 Community Profile-Unincorporated Population .... 15 Community Profile-Employment .......................... 16 Community Profile-Income and Housing ............. 17 Policies that Guide the Budget ............................ 18 Budget Tasks and Milestones ............................. 21 Overview of County Financial Structure............... 22 County Financial Structure and Detail ................. 23 Fund Types ......................................................... 24 Summary Financial Statements........................... 26 Analysis of Revenues .......................................... 32 Top Ten Revenue Sources.................................. 42 General Fund Revenue Assumptions .................. 43 General Fund Revenue Projections..................... 45 General Fund Revenues by Percentage.............. 46 Coconino County Arizona—Adopted Budget FY 2003-2004 Analysis of Expenditures ..................................... 47 Reserves............................................................. 53 Fund Balances and Analysis ............................... 56 Budget Priorities and Allocations for FY04 .......... 66 Title III Projects for FY04..................................... 70 General Fund Operating Budget ......................... 71 General Fund Five-Year Financial Summary....... 72 Expenditure Limit ................................................ 73 Expenditure Limit Growth .................................... 74 Debt Management Policy .................................... 75 Debt Service Payments....................................... 76 Debt per Capita ................................................... 77 Future Debt Planning .......................................... 78 Organization Chart .............................................. 79 Changes in Total County Personnel .................... 80 Organizational Full-Time Equivalent Listing......... 81 Adopted Budget Schedules ............................................ 83 Policy and Executive Management Service Area Summary ..................................... 137 Board of Supervisors......................................... 139 County Manager................................................ 143 Office of Planning and Budget ........................... 147 Management Services Service Area Summary...................................... 151 Cooperative Extension ...................................... 153 Facilities Management ...................................... 157 Finance ............................................................. 163 Geographic Information Systems ...................... 167 vii Coconino County Arizona TABLE OF CONTENTS—CONTINUED Human Resources............................................. 171 Information Technology ..................................... 175 Non-Departmental ............................................. 179 General Government Services Service Area Summary...................................... 183 Assessor ........................................................... 185 Recorder ........................................................... 189 School Superintendent ...................................... 193 Treasurer........................................................... 197 Health and Social Services Service Area Summary...................................... 201 Career Center ................................................... 203 Community Services ......................................... 207 Health Services ................................................. 215 Public Safety and Judicial Services Service Area Summary...................................... 223 Adult Probation.................................................. 227 Clerk of the Superior Court................................ 231 Constable .......................................................... 235 County Attorney................................................. 239 Justice Court Flagstaff....................................... 245 Justice Court Fredonia ...................................... 249 Justice Court Page ............................................ 253 Justice Court Williams ....................................... 257 Juvenile Court Services..................................... 261 Legal Defender.................................................. 267 Public Defender................................................. 271 Sheriff................................................................ 275 Coconino County Arizona—Adopted Budget FY 2003-2004 Superior Court ................................................... 283 Environmental Services Service Area Summary...................................... 287 Community Development .................................. 289 Kachina Village Improvement District ................ 293 Parks and Recreation........................................ 297 Solid Waste ....................................................... 303 Transportation Services Service Area Summary...................................... 307 Public Works ..................................................... 309 Improvement Districts and Tax Rates Improvement Districts........................................ 317 Tax Rates.......................................................... 321 Glossary ....................................................................... 327 Index............................................................................. 337 MAPS Following page 12: Land Ownership in Coconino County viii Coconino County Arizona ALPHABETICAL DEPARTMENT QUICK REFERENCE Adult Probation .......................................................227 Assessor.................................................................185 Board of Supervisors ..............................................139 Career Center.........................................................203 Clerk of the Superior Court.....................................231 Community Development .......................................289 Community Services...............................................207 Constable ...............................................................235 Cooperative Extension ...........................................153 County Attorney......................................................239 County Manager .....................................................143 Facilities Management............................................157 Finance...................................................................163 Geographic Information Systems ...........................167 Health Services ......................................................215 Human Resources..................................................171 Information Technology ..........................................175 Coconino County Arizona—Adopted Budget FY 2003-2004 Improvement Districts............................................. 317 Justice Courts......................................................... 245 Juvenile Court Services.......................................... 261 Legal Defender....................................................... 267 Non-Departmental .................................................. 179 Office of Planning and Budget................................ 147 Parks and Recreation............................................. 297 Public Defender...................................................... 271 Public Works-Highway ........................................... 309 Public Works-Kachina Village Improvement Dist. .. 293 Public Works-Solid Waste ...................................... 303 Recorder................................................................. 189 School Superintendent ........................................... 193 Sheriff ..................................................................... 275 Superior Court ........................................................ 283 Tax Rates ............................................................... 321 Treasurer................................................................ 197 ix Coconino County Arizona LETTER TO THE CITIZENS August 13, 2003 Dear Citizens of Coconino County: It is my pleasure as well as that of the Coconino County Board of Supervisors to present to you the Adopted Budget for Fiscal Year (FY) 2003-2004. This document has been created with two very important objectives in mind; that every citizen who reviews this budget have an understanding of the basic financial structure and operations of the County as well as the meaning and purpose of County functions, programs and services. I hope you are pleased with the results. We are committed to making every effort toward making our budget process public. All citizens are welcomed and encouraged to participate in budget discussions with the Board of Supervisors, the County Manager, and all County elected and appointed officials. The Board of Supervisors annually reviews and adopts its fiscal management policies and strategic priorities and refers to continually updated five-year financial projections (included in the summary of this book) for guidance in developing and adopting its annual budget. Each budget decision is also weighed in terms of its immediate impact as well as any impact it may have on the subsequent four budget years. The Board of Supervisors and its staff combine the use of these guidelines with programmatic performance measures in order to evaluate both the cost effectiveness and the efficiency of delivery of its services to you, the citizens of Coconino County. The Adopted Expenditure Budget for FY04 is $134,042,506, an increase of approximately $14 million. This increase can be primarily attributed to citizeninitiated road improvement districts and gas tax-funded road improvement projects. The General Fund expenditure budget is $41.46 million (including reserves), an increase of 8.7% which corresponds to significant Title III-funded expenditures budgeted in the General Fund, the operations and maintenance portion of the Parks and Open Space sales-tax funded program budgeted in the General Fund, and increases in the County’s portion of health and retirement costs for employees. This year’s budget was a challenge to balance, but we were not alone. All across Arizona and the nation, city, town and state governments are experiencing perhaps the worst fiscal environment in 50 years. The effects of 9-11, the uncertainty caused by the war in Iraq and the apparent slowdown in economic activity have thrown local and state budgets out of kilter. The impact on the State combined with other fiscal pressures caused a number of unfunded mandates to be shifted from the State to local governments. If past practice is any indicator, we may be assisting the State in balancing future budgets through cuts in traditional financial assistance to counties and shifts of financial responsibility from the State to local governments. Coconino County Arizona—Adopted Budget FY 2003-2004 1 Coconino County Arizona LETTER TO THE CITIZENS In response to these fiscal constraints, the County took a proactive approach in developing the budget presented here, working with all available resources to trim where possible and determine alternative methods of service delivery to its citizens. This approach included: 1. General Fund budget reductions: The Leadership Team (composed of all department heads) developed and submitted budgets based on a 6% reduction. This reduction is the basis for the Adopted Budget. Departments developed their submissions with the goal of preserving levels of service to the public within available resources while minimizing the impact on the workforce. FY04 is the third year in which the County has reduced its General Fund expenditures. 2. Position Control: Vacant positions were carefully monitored and savings were achieved as departments agreed to keep non-essential positions vacant for the last quarter of FY03 and where possible, through FY04. 3. Brainstorming Sessions: Two sessions were held in which management staff brainstormed ideas to save money and increase revenue. These sessions produced several ideas to increase organizational efficiencies that have already been implemented. Many of these new practices will have longer range impacts. How does the County fund the services it provides to the citizens? Property and Sales Taxes: The County is projecting a 7.86% growth in overall General Fund revenues next year. This growth is primarily based on a slight recovery in sales tax collections and increased property tax collections resulting from increases in the County valuation as well as a 6-cent increase in the County primary property tax rate, from .4153 in FY03 to .4753. This increase was approved by the Board in order to enable to County to pay for unfunded mandates shifted to the County by the State in its budget as well as compensate for lost Federal revenue (in the form of Payment in Lieu of Taxes). The County absorbed the costs of a number of other unfunded mandates in an effort to minimize the impact on its citizens. The County is projecting that County Sales Tax will grow by 1.250% from FY03 to FY04, with the annual growth rate increasing to 2.5% by FY08. State Shared Sales Tax is anticipated to increase by 1.50% from FY03 estimates in FY04 with the annual growth rate to increase to 2.5% in FY08. Currently the county is collecting less in State Shared Sales Tax today than it did in FY01. No future permanent decrease in the portion of this tax distribution to counties is forecasted at this time; however, the State legislature is considering changes. For the FY04 Budget Resolution, the State passed legislation reducing its contribution of this tax to counties through the establishment of the County Contribution Fund for the next two years. Sales taxes make up 62% of the total General Fund revenues; therefore, any changes in collections of the distribution formula could have a serious impact on the fiscal stability of the County. The County Office of Planning and Budget monitors these changes quite closely. The FY04 change was absorbed by the County; further changes will not be as easily handled. Coconino County Arizona—Adopted Budget FY 2003-2004 2 Coconino County Arizona LETTER TO THE CITIZENS Special Revenue Funds: The two largest special revenue funds are the Jail District and the Highway User Revenue Fund (HURF). Total budgeted expenditures for the Flagstaff Jail and the Page Holding Facility are $10,752,577. The Jail District is supported primarily through sales taxes and bed rental reimbursements, which increased in FY03 through efforts on the part of the Sheriff’s Office to obtain new contracts with other government agencies to house out-of-county prisoners in our facility. Future revenues look stable for the Jail at this time HURF expenditures are budgeted at $27,114,094 as the Public Works department continues its efforts to upgrade and maintain the County’s road network. HURF revenues for FY04 are expected to decline due to a shift in distribution mandated by the State Legislature for FY04 and FY05. FY04 will also see a significant increase in the number of citizen-initiated road improvement districts. Grants: Several programs and services offered by the County are supported by State and Federal grant funding. The largest of these are Federal and other grants supporting Mountain Line Transit system and the County Career Center, Adult Probation and Emergency Response services. What did the County accomplish during FY03? The Board of Supervisors annually reviews and confirms its strategic priorities just prior to the budget process in order to provide departments with guidelines in the development of their budgets and programs. Departments are also asked to identify where new funding is needed or to refocus their efforts on different strategies and approaches if no funding can be found in order to continue to provide necessary services to our citizens. The priorities and their accompanying accomplishments during FY03 were identified as follows: Alternate Methods of Program Delivery • The Drug Court program has been an exemplary program to other agencies in providing an alternative to non-violent substance abuse offenders, diverting them from incarceration and into recovery, thus sparing County incarceration expenses Citizen Outreach • The County continued to provide assistance to those communities desiring to establish road improvement districts, with the number slated for construction increasing from 6 roads in FY03 to 9 roads in FY04. • County services to outlying areas were also expanded, including emergency, case management and respite care services. • The County continued to develop the information posted on its web page to include new services offered, news updates, transit and community information, and information regarding Board meetings and decisions. • During the development of the budget, the County held an informational news conference regarding budget issues and public budget and user fee hearings to enable citizens to participate. Intergovernmental Relations Coconino County Arizona—Adopted Budget FY 2003-2004 3 Coconino County Arizona LETTER TO THE CITIZENS • • The County has established several intergovernmental agreements with the City of Flagstaff, the City of Williams, the City of Sedona, the City of Page and the Navajo Nation to combine resources to better provide services that have a common benefit; these agreements include facility-sharing, provision of transit and solid waste services and emergency response services. The County was active in the development of both Federal and State legislation and participated in local and regional organizations such as NACOG. Land Management • The Parks and Recreation department launched its program for Parks and Open Space funded by the voter-approved Parks and Open Space sales tax. With this newly acquired funding, the department has begun researching parcels available for purchase or exchange to add to the County’s open spaces. • The Public Works and Community Services departments as well as the Cooperative Extension program undertook several forest thinning projects to reduce fuels in areas critical to community protection from fire hazard. • The County worked extensively with several local and national organizations, State and Federal agencies and private landowners and community groups to develop the County Comprehensive Plan, detailing a strategic approach to regional development and land use. Organizational Development • The County has continued to make use of in-house trainers to improve the skill levels of its employees in the use of technology and service provision to the citizens; this has greatly reduced costs associated with relying on outside training resources. • The Leadership Team as well as management staff have been trained in and are implementing the philosophy of high performance organizations, an approach designed to enhance efficiency and services while reducing costs. Capital Improvements • The Historic Courthouse renovation was completed and now houses the office of the Superior Court, Justice Court, Clerk of the Superior Court and Constable. • Funding sources were identified to begin planning and construction on the new Williams Justice Center, to be shared with the Sheriff’s department, the Williams Justice Court and the Williams municipal courts. These are but a few and the most prominently visible of the accomplishments achieved by County staff. The County continues on a daily basis to provide services as efficiently and effectively as possible to its citizens while striving to develop new and alternative means of fulfilling its commitments to its community within the current fiscal constraints. Coconino County Arizona—Adopted Budget FY 2003-2004 4 Coconino County Arizona LETTER TO THE CITIZENS What lies ahead for the County in FY04? Budget: The approach to the development of this budget was to ensure that the County could still provide existing service levels while absorbing the effect of the economic downturn, consequent reduced revenues and cost shifts imposed by the State. Additionally, this budget is intended to serve as the backbone for the near future should the current fiscal climate continue by incorporating reductions as part of the base budget as well as having the County’s reserves appropriated in the event that the State decides mid-year to either reduce its grant funding to local governments or request reimbursement for payments received during this year. Capital: With the completion of the Williams Justice Center, we will have finished the first phase of the facilities improvement program. It is important that the County move ahead now to plan the next program. We still have County offices in rented space and the current rent payments could be used to purchase or build modern office facilities. The County has appropriated $57,000 to start developing a long-range facilities plan including a plan for the downtown “campus” to be funded through its Capital Reserve. The time is now for this planning so that when the economy recovers we will be situated to begin implementing the selected projects and programs. The budget also includes capital monies (Federally funded) for a new Mountain Line Transit facility, Public Works road projects, road improvement districts and initial expenditures for the sales-tax funded Parks and Open Space Program. Expenditure Limit: Since 1980 the County has been subject to a statutory limit on local government expenditures. Starting in FY99, the County has budgeted to spend over the limit, but has never actually done so since we have accumulated “credits” from under-expenditures in prior years. But as the County assumes more and more State and Federal “cost shifts” funded by increases in its primary property tax collections, these “credits” may not be sufficient to carry us through into the future and remain in compliance with this statute. Without a permanent increase to the limit, the County would be forced to reduce expenditures through the elimination of services and is examining other alternatives that will be brought to the citizens for comment. We need to continue to look for ways to become increasingly efficient and effective in order to provide the highest level of service. On behalf of the Board of Supervisors, it is my pleasure to present this document to you and to thank you for taking the time to read it. We are pleased with the County’s accomplishments in the last fiscal year and look forward to what we can accomplish this fiscal year. Please feel free to call me or any other Board member, or our staff, if you have any questions or concerns or would like to make any suggestions. We can be reached at (928) 779-6693. Sincerely, Coconino County Board of Supervisors Deborah Hill, Chairman Coconino County Arizona—Adopted Budget FY 2003-2004 5 Coconino County Arizona HOW THIS DOCUMENT IS ORGANIZED This FY 2004 Adopted budget Document has been developed to provide information to the public, document the FY 2004 budget process and decisions, and present the final budget for FY 2004. The document is divided into seven major areas: the Introduction, Letter to the Citizens and Budget Summary, Service Areas and Departmental budgets, Improvement Districts and Tax Rates, and a detailed Glossary. Introduction Included in this area are the budget adoption resolution, a photograph of the current Coconino County Board of Supervisors, the County mission statement, a map of County supervisory districts and a list of Coconino County officials. Letter to the Citizens and Budget Summary This area contains the Letter to the Citizens from the Chairman detailing conditions and decisions that determined the structure of the Fiscal Year 2003-2004 Adopted Budget. The Budget Summary immediately following provides the FY2004 budget calendar, a community profile of Coconino County with pertinent economic and demographic information, a discussion of the budget management and fiscal policies that guide the budget process, a chart providing an overview of the County’s financial structure followed by a detailed discussion and three-year detailed analysis of County revenues and expenditures, a discussion of the County reserves and reserve management policy, a discussion of the impact of the Fiscal Year 2003 estimates on the direction and decisions which form the basis for the FY04 budget, a discussion of priorities and allocations in Fiscal Year 2004, a five-year financial summary for the County General Fund, a discussion of County property taxes relevant to the Fiscal Year 2004 changes, a detailed debt analysis, concluding with a County organization chart and Full-Time Equivalent (FTE) listing. Adopted Budget Schedules This area summarizes the funds budgeted by the County in accordance with the format required by the Arizona State Auditor General. This document is the official summary report statutorily required of all counties within Arizona. It specifically identifies fund types (general, special revenue, debt service and capital) and summarizes revenues and expenditures associated with those funds in detail (either by department or managing division). Service Areas and Departmental Budgets This section provides a general overview of each service area, detailing expenditures, costs per capita, FTE listings, and services provided to the citizens. The overview is followed by detail describing the departmental services, descriptions of department programs, departmental financial summaries, approved increments, and detailed FTE listings. Improvement Districts and Tax Rates This section describes the County’s various special districts, including all improvement districts, with a description of general purposes and financial summaries. Debt service funds are established in accordance with County Debt Policy (see page 75) and statutes governing these funds and district types. Coconino County Arizona—Adopted Budget FY 2003-2004 6 Coconino County Arizona HOW THIS DOCUMENT IS ORGANIZED – CONTINUED Glossary This section includes a glossary of financial or budgetary terms and acronyms. In some cases, it also provides definitions for statutes and programs specific to the State of Arizona and Coconino County. Index A detailed index is provided to assist in locating information on specific subjects. Coconino County Arizona—Adopted Budget FY 2003-2004 7 Coconino County Arizona COMMUNITY PROFILE—HISTORY AND GOVERNMENT History of the County: • • • Coconino County was established on February 19, 1891 by the 16th Territorial Assembly with an initial population count of 4,000. The assessed valuation reported by the Board of Supervisors in 1891 was $1,975,975. A group of taxpayers, seeing the need for the new county to have a place to conduct its business, pressed the U.S. Congress to pass a bill authorizing the Board of Supervisors to issue bonds for the construction of a county building. The Honorable D. M. Riordan was sent to Washington, D.C. to lobby for its passage. In July of 1894, President Grover Cleveland signed the bill, paving the way for the construction of the Historic County Courthouse, recently renovated under the County’s Capital Improvement Plan. Coconino County Courthouse, circa 1891. Coconino County Courthouse, July, 2002. Form of Government: County government in the United States developed out of the British system of local government (first known as shires then counties) whose origins can be traced to the 5th century. The traditional primary functions of county government in the United States include law enforcement, the recording of deeds and other documents, and the provision and maintenance of public works such as roads and parks. Coconino County’s government consists of an elected Board of Supervisors who in turn appoint a County Manager. There are five districts represented by a Supervisor and the County Manager serves as the chief administrative officer for the organization. Departments are either headed by an appointed official or an elected official. Elected offices are statutorily determined and include the Sheriff, County Attorney, Recorder, Treasurer, the School Superintendent, Clerk of the Superior Court, and the Judiciary. Other departments, such as Community Services and Health and Social Services, provide services to the community that are either Federally or State mandated, and are headed by appointed officials. Coconino County Arizona—Adopted Budget FY 2003-2004 8 Coconino County Arizona COMMUNITY PROFILE—COUNTY SERVICES County Services Provided by Service Area Function: The County, through its thirty-one departments, provides a wide array of services to citizens of all ages and in all walks of life. Departments with similar missions and functions are grouped into seven service areas. The following paragraphs summarize the services provided by the County as well as services that the County does not provide but that may be available from other governmental entities such as fire districts or school districts. The first two service areas listed below provide services that are primarily internal for all County Departments. The remaining five service areas are focused primarily on the provision of services to County citizens and to the public at large. • The Policy and Executive Management service area is comprised of three departments, the Board of Supervisors, the County Manager and the Office of Planning & Budget. The Board approves County ordinances and authorizes land use changes, inter-governmental contracts and the County budget. The County Manager, as the chief administrative officer, implements and administers organizational policy and procedures, and provides support for County initiatives and programs. The Office of Planning Budget supports the organization, the Board of Supervisors and the County Manager through the provision of budget development, management analysis and research services. • Management Services includes most internal service departments: Facilities Management, Finance, Human Resources, Geographic Information Systems, Information Technology, and Non-Departmental. The services provided to all County departments include providing a safe and clean working environment for all employees and citizens; sound financial stewardship of County resources; job recruitment and classification and compensation policy, job training, safety and employee benefits; the display, analysis and integration of geographically referenced information (GIS maps), and networking and programming of the County’s information systems. • General Governmental Services includes the offices of the Assessor, Recorder & Elections, School Superintendent and the Treasurer. The Assessor values property for the purposes of taxation, the Treasurer collects property taxes for the State, County, incorporated cities and towns, school districts and special districts. The Recorder processes and creates a public record of all documents received, such as deeds to land ownership, and manages all aspects of elections, including voter registration and outreach. The School Superintendent advises County school districts on all budget and finance matters, school board elections, filling school board vacancies and reporting and monitoring teacher certification. • Health and Social Services includes the Career Center, Community Services and Health Services departments. The Career Center trains youth and adults to enter or re-enter the workforce. Services are open to any job seeker and include basic education, employment success skills, academic classes and vocational training. The Center also provides summer employment and education for teens. Community Services works to meet the needs of the elderly population and the less fortunate citizens of the County. These services include a nutrition program for seniors, respite care, home care, congregate meals, public fiduciary services, emergency assistance for locating housing and paying utilities, and case management to address the needs of the elderly. The Community Services department also includes a public transit division, which provides fixed route transportation within the City of Flagstaff, as well as a Coconino County Arizona—Adopted Budget FY 2003-2004 9 Coconino County Arizona COMMUNITY PROFILE—COUNTY SERVICES (CONT’D) special needs transit system. The Health Services department provides many kinds of services to many clients. This department’s focus is to prevent epidemics and the spread of disease, protect against environmental hazards, promote and encourage healthy behaviors, and assure the quality and accessibility of health services. The Medical Examiner’s office is also under the Health Department; investigating deaths and performing autopsies. Clinical health and emergency services are also provided to County jail inmates and to juveniles in detention. • Public Safety and Judicial Services is the largest functional service area within the County, with more than five hundred full time employees in fourteen departments. These departments are Adult Probation Services, the Clerk of the Superior Court, Constable, County Attorney, Justice Courts in Flagstaff, Fredonia, Page and Williams, Juvenile Court Services, the Legal Defender and Public Defender, the Superior Court, and the Sheriff. The focus of this area is to promote public safety and accountability through a variety of means. Responsible departments perform pre-trial release and pre-sentence investigations; supervise a wide range of court clients (both adult and juvenile); provide court services to serve the judicial needs of the County; prosecute all felonies and juvenile offenses including all misdemeanor cases occurring in the unincorporated areas of the County; prosecute and defend all civil litigation involving the County and its officers; provide law enforcement and patrol services to citizens and operate the County jail; conduct search and rescue operations; provide access to stakeholders’ records of the Superior Court; and provide legal representation to indigent persons. Other services to citizens include the issuance and recording of marriage licenses; processing passport applications; resolving matters in small claims court; assisting in mental health commitment proceedings; managing citizen volunteers in community policing efforts; and providing law enforcement and search and rescue services on Lake Powell and the Colorado River. • Transportation Services includes the Highway and Mechanical Services divisions of the Public Works department. This area is responsible for maintaining 1090 miles of county roadways, including 308 miles of paved roads, 558 miles of gravel roads, 1 mile of concrete road and 223 miles of roads on the reservation. This area also provides engineering services for roads and bridges, signing and striping of roads, the coordination of emergency services County-wide, and the management of the County’s fleet of vehicles. • Environmental Services includes the departments of Community Development, Parks and Recreation, the Public Works Solid Waste division, and Kachina Village Improvement District (KVID). This area administers and enforces all County zoning and building codes and inspections; issues building permits; creates and maintains unique recreational opportunities including a variety of special events (the county fair and horse racing events); operates solid waste disposal facilities for residents at a variety of sites in the County; and provides potable drinking water and operates a wastewater treatment facility to residents in Kachina Village. Coconino County Arizona—Adopted Budget FY 2003-2004 10 Coconino County Arizona COMMUNITY PROFILE—COUNTY SERVICES (CONT’D) Services that the County does not provide: Many services are provided to county residents and to visitors through agencies and governmental entities other than the County. The County does not have or manage fire stations, school districts, potable drinking water and wastewater disposal systems (with the exception of KVID), hospitals, airports, animal shelters, or libraries. All of the services mentioned above are provided to residents by individual cities and towns, or through special districts in the case of school districts, fire districts and library districts, and through non-profit organizations for hospitals and animal shelters. The Navajo Nation and the Hopi Nation, lie partly or wholly within the County’s boundaries. Some services are provided by the Federal government on tribal lands. Under intergovernmental agreements (IGA’s) the County is providing some solid waste disposal and road maintenance programs on tribal lands. Coconino County Arizona—Adopted Budget FY 2003-2004 11 Coconino County Arizona COMMUNITY PROFILE—GEOGRAPHY • • • • • • Coconino County at 18,608 square miles is the largest county in Arizona and the second largest in the United States. Despite its size, Coconino County is one of the most sparsely populated counties in Arizona with a population of 6.2 per square mile (U.S. Census Bureau). Its topography is marked by mountains, deep canyons, and the largest Ponderosa pine forest on earth. It is home to Arizona’s highest point, Mount Humphreys in the San Francisco Peaks, elevation 12,633 feet, and second highest point, Mount Agassiz (also in the San Francisco Peaks) at 12,356 feet. Coconino County is home to the Grand Canyon National Park, which was granted National Park status on February 26, 1919 in a bill signed by President Woodrow Wilson. That year, the park hosted 44,000 visitors. For the past ten years, annual visitation has averaged between 4.2 and 4.4 million. The difference in elevation from the County’s lowest point at the Colorado River to its highest at the summit of Mount Humphreys is 11,574 feet. Glen Canyon Dam, located in the far north of the County, was completed in 1963. Eighty percent of the 3,324,000 visitors to the dam and the Glen Canyon National Recreation area (which includes Lake Powell) are on the Coconino side although the majority of the park is in Utah. • Coconino County Area Composition (18,608 square miles) Bureau of Land Management 5% Other * 7% Reservation 38% State Land 9% • • Private Property 14% Forest Service 27% The City of Flagstaff, the county seat, is Northern Arizona’s largest city and serves as the trade and tourist center for the County. Coconino County Arizona—Adopted Budget FY 2003-2004 Of the 11,886,486 acres in Coconino County, over one third (4,398,000 acres) is reservation land belonging to the Navajo, Hopi, Havasupai, Hualapai and Kaibab Piute tribes. About 14% of the remaining land is privately owned The remainder is primarily held by the U.S. Forest Service (27%), the State of Arizona (9%), the Bureau of Land Management (5%), the National Park Service or the Department of Defense. FEDERAL RECREATION AREAS Glen Canyon National Recreation Area Grand Canyon National Park Wupatki National Monument Sunset Crater National Monument Walnut Canyon National Monument *Not all acreage is within Coconino County. ACRES 1,254,306* 1,218,375* 42,042 3,040 2,249 STATE RECREATION AREAS ACRES Slide Rock State Park 43 Riordan State Historic Park 5 Visitation to National Parks 2002 Sunset Crater NM 150,664 Glen Canyon NRA 2,106,896 Walnut Canyon NM 106,962 Wupatki NM 236,394 Grand Canyon NP 4,001,974 COUNTY/MUNICIPAL RECREATION AREAS There are 5 County parks (603 acres) and 34 municipal parks (1,540 acres) located within the County. 12 Coconino County Arizona COMMUNITY PROFILE—POPULATION Population Distribution by Age Category POPULATION 1990 census 96,591 2000 census 116,320 2002 estimate 120,295 (2002 Estimate) Average annual growth from 1990 - 2000 was 1.9% with the population rising to 116,320 in 2000. Estimated annual growth rate 2000 to 2002 is 1.7%. Ages: 45-64 14.28% Ages: 65+ 5.27% Ages: 25-44 32.03% County Population FY90 through FY02 Ages: 85+ 0.47% Ages: 0-4 8.92% Ages: 18-24 16.99% Ages: 5-17 22.05% Source: U.S. Census Bureau. 140000 120000 112,287 Population 100000 80000 96,591 100,296 104,144 116,320 120,295 108,139 ETHNICITY (2002 Estimate) White......................................... 57.0% Native American....................... 28.5% Hispanic.................................... 10.9% African American ....................... 1.0% Asian........................................... 0.9% Other ........................................... 1.7% 60000 40000 20000 0 Source: Coconino County Office of Planning and Budget 1990 1992 1994 1996 52.3% of the County’s population was born in Arizona. The median age is 26.1. (Source: U.S. Census Bureau) 1998 Coconino County Arizona—Adopted Budget FY 2003-2004 Source: U.S. Census Bureau. 2000 2002 13 Coconino County Arizona COMMUNITY PROFILE—POPULATION CHANGE Average Annual Population Growth Rate POPULATION CHANGE IN COCONINO COUNTY: 1980 TO 2002 Percent Growth ARIZONA Growth rates for the State of Arizona have been approximately three times the national average for the past 18 years. Maricopa County has experienced the highest population growth rate in Arizona since 1980. The average annual population growth rate for Coconino County was 1.90% from 1990 - 2000 (which is below the State average) but dropped to 1.7% from 2000 census to 2002 estimates. Coconino Flagstaff Fredonia Page Sedona Williams See below for 2002 population estimates. Average Annual Growth Rate 1980-1990 ARIZONA Coconino Flagstaff Fredonia Page Sedona * Williams April 1, 1980 Census Popn(1) April 1, 1990 Census Popn(1) April 1, 2000 Census Popn(1) 2002 Estimate 2,716,546 75,008 34,743 1,040 4,907 5,319 2,266 3,665,228 96,591 45,857 1,207 6,598 7,720 2,532 5,130,632 116,320 52,894 1,036 6,809 10,192 2,842 5,472,750(1) 120,295(1) 58,360(2) 1,076(2) 6,981(2) 10,540(2) 2,873(2) * Approximately 30% of Sedona's population (the figure here) live inCoconino County and 70% in Yavapai County. Source: U.S. Census Bureau. 2002 estimates provided where available by the (1) U.S. Census Bureau or the (2) Arizona Department of Economic Security Coconino County Arizona—Adopted Budget FY 2003-2004 Average Annual Growth Rate 1990-2000 April 1, 2000 Census Population Reservation and Off-Reservation Trust Lands (3) TOTAL Navajo .................................................... 180,462* Hopi .............................................................6,946* Havasupai ....................................................... 503 Hualapai ......................................................1,353* Kaibab ............................................................196* ESTIMATED COCONINO 23,216 1,134 503 2 5 *Statistics represent the entire population of the reservation in question, not just those persons residing in Coconino County. The Navajo Nation boundary includes parts of Navajo and Apache Counties in Arizona, and parts of New Mexico and Utah. Both the Hualapai and Kaibab reserevations straddle Coconino and Mohave Counties. Hopiland is partially in Coconino and Navajo Counties. 14 Coconino County Arizona COMMUNITY PROFILE—UNINCORPORATED POPULATION Unincorporated Area Angell Bellemont Big Springs Bitter Springs Black Bill/Doney Park (inc. Winona) Blue Ridge Cameron Chevelon Clints Well Coal Mine Mesa Copper Mine Cow Springs Desert View Forest Lakes Fort Valley/US 180 Frazier Well Grand Canyon Village Greenehaven Happy Jack (inc. Clints Wells) Havasupai (inc. Supai) Hermits Rest Hopi House Rock Hualapai Hilltop Jacob Lake Kachina Village Kaibab Estates Kaibito Leupp Marble Canyon (inc. Vermillion Cliffs) Moenavi Population -1 1052 -1 752 5,9742 1252 978 52 see Happy Jack 1 -1 -1 202 522 664 -1 1,475 1022 302 503 102 233 22 -1 52 2,685 304 275 970 1022 9011 Unincorporated Area Moqui Morman Lake Mountainaire Munds Park/Pinewood North Rim Oak Creek Canyon Parks Pine Springs Red Lake Ryan Sand Springs Sunrise Supai The Gap Timberline/Fernwood Tolani Lake Tonalea Tuba City Tusayan (inc. Moqui & Moenkopi) Twin Arrows Two Guns Valle Vermillion Cliffs Willow Springs Winona Population 502 1,021 1,257 -1 334 1,142 -1 753 -1 -1 -1 see Havasupai 1502 2,3662 -1 -1 8,238 566 252 -1 558 Date Incorporated Coconino Flagstaff Fredonia Page Sedona* Williams 1891 1894 1956 1975 1988 1901 Est. 2002 Area in % of 1 Population Square Miles Population 120,295 58,360 1,076 6,981 2,992 2,873 18,617 64 7 17 19 44 100% 48.5% 0.9% 5.8% 2.5% 2.4% * Approximately 30% (represented by the figure above) of Sedona's population live within Coconino County and 70% live within Yavapai County. 1 Source: Arizona Department of Economic Security -1 see Black Bill/Doney Park 15,958 Total Unincorporated Population 48,013 2 INCORPORATED CITIES IN THE COUNTY see Marble Canyon Unspecified population1 1 60.1% of Coconino County residents live within incorporated areas and 39.9% live within unincorporated areas. Unspecified population count Estimate by Coconino County Community Development and AZ DES. Coconino County Arizona—Adopted Budget FY 2003-2004 15 Coconino County Arizona COMMUNITY PROFILE — EMPLOYMENT Major employers: • The economy of Coconino County is based primarily on government, the service industry, wholesale and retail trade and tour- ism. The City of Flagstaff is the center of educational, governmental and scientific employment and is becoming a center for research and development as well as manufacture and distribution of high-technology products. • Tourism, however, accounts for 84% of total cluster employment (cluster defined as the geographic concentration of interdependent companies, suppliers, products, labor pool and institutions that together constitute a significant competitive advantage for a region). Cluster employment is concentrated in eating and drinking places, lodging and the Federal government (the National Park Service and the U.S. Forest Service). • Coconino County has the second highest per capita tourism employment figure in the State of Arizona, accounting for 31% in the County’s private sector employment (after La Paz County). The national average varies between 12-19%. • Major employers in the County are: Northern Arizona University W. L. Gore & Associates Coconino County Government City of Flagstaff Government Total Coconino County labor force: 64,567 Unemployment (2003 yr-to-date average): 6.7 % Education level of the workforce: Graduate or professional Bachelor’s degree Associate degree Some college/no degree High school graduate 9th to 12th grade Less than 9th grade Coconino County Arizona—Adopted Budget FY 2003-2004 9% 14% 5% 42% 18% 8% 4% Flagstaff Unified School District Flagstaff Medical Center Nestle-Purina Corporation Employment by Sector 2003: Government: ............................ 20,850 Services/Miscellaneous: .......... 15,960 Trade: ....................................... 13,320 Goods producing: ...................... 5,500 Manufacturing: ............................ 2,850 Construction: .............................. 2,450 Transportation/ Communication/Utilities: ......... 1,585 Finance/Insurance/Real Estate: . 1,350 Mining and Quarrying: .................. 100 16 Coconino County Arizona COMMUNITY PROFILE — INCOME AND HOUSING INCOME PER CAPITA: .............................................. ……………..$20,9721 AVERAGE HOUSEHOLD SIZE:............................................................. 2.81 MEDIAN HOUSEHOLD INCOME:.................................................. $34,3201 Number of persons living below the Federal poverty level: 21,8212 1 2 Source: U.S. Census Bureau. Association of Arizona Food Banks Median hourly wage: Average hourly wage: • • • $10.56 $13.62 The average price of a single-family Class 3 dwelling is $160,668 (this excludes mobile homes and dwellings on excess land). There are 55,162 total housing units of which 9,451 (17%) are designated for seasonal, recreational or occasional use. 25,176 units are owner-occupied and 16,041 are residential rental units. Source: U.S. Census Bureau. The average price of a single-family class 3 dwelling is per the FY03 assessed valuations. Coconino County Arizona—Adopted Budget FY 2003-2004 17 Coconino County Arizona POLICIES THAT GUIDE THE BUDGET Policy Requirements of the Budget The Board of Supervisors and the County Manager adopted fiscal policies, budget management policies and strategic priorities which are used by the departments to guide them through the budget process. In December of each fiscal year, the Board holds a public work session to confirm these policies and priorities. Additionally, the Office of Planning and Budget prepares and presents revenue assumptions (based on an environmental scan) for the current fiscal year, the next budget year and the following four-year period. This information becomes the first of many Five-Year Financial Forecasts to be reviewed with executive management. Using these forecasted revenues and available fund balances, the Board confirms amounts to be set aside for incremental increases to base budgets, the budget calendar and budget documentation required by departments during the process. The Board also sets the County’s strategic priorities for departments which are to be implemented in the form of performance goals and objectives. The County uses a performance measurement system to monitor progress against these priorities. Early in the budget process cycle, departments are required to provide revenue estimates for the current fiscal year and planned revenues for the following year. The Office of Planning and Budget uses these estimates to assist in the update of a Five-Year Financial Plan which is used to monitor changes in available revenues and expenditure levels. Departments also provide an estimate of available fund balances in their Special Revenue Funds and Grants to be carried over to the next fiscal year. Departmental requests for incremental increases emphasize funding for program and service changes rather than specific items to be purchased. All decisions are subject to the availability of the County’s financial resources and consistency with program and policy goals set out for the budget process. State Legal Requirements of the Budget The budget process used by Coconino County is developed each year to meet the requirements of both Arizona State statutes and the County’s management and policy needs. The State Statutes that govern the process are ARS 42-301 through ARS 42-304 which establish a fiscal year ending date of June 30th, along with specific schedules for the adoption of the Tentative Budget, the adoption of the Final Adopted Budget, and the setting of tax rates for all counties in Arizona. The County is required by statute to adopt a balanced budget each year. Once the Final Adopted Budget is approved (legally required by the first Monday in August), it may not be increased and State statutes prohibit expenditures in excess of this budget total. Additionally, actual expenditures may not legally exceed the expenditure appropriations at the department level. During the year, the Board of Supervisors may make changes to the budget, which can include adjusting appropriation levels between funds or departments, as long as these changes do not increase the adopted budget total. Adjustments to the budget are processed by the Office of Planning and Budget and are reviewed in accordance with state laws and the County Budget Management Policy. Coconino County Arizona—Adopted Budget FY 2003-2004 18 Coconino County Arizona POLICIES THAT GUIDE THE BUDGET—CONTINUED How Policies Guide County Management and the Budget Since 1996, the Board has had a set of Fiscal Management Policies which guide budget recommendations. They are reviewed and revised every year at the beginning of the Budget Process. The policies were developed: (1) (2) (3) (4) (5) to significantly contribute to the County’s ability to insulate itself from fiscal crisis; to promote its long-term financial stability by establishing clear and consistent guidelines; to provide perspective to the financial picture of the entire County rather than single issue areas; to link long-run financial planning with day-to-day operations, and; to provide the Board of Supervisors and the citizens of Coconino County with a framework for measuring the fiscal impact of government services against established fiscal parameters. The County has four main aspects of its financial management policy: operating budget policies (page 71), revenue policies (page 33), reserve policies (page 53), and debt policies (page 75). The County also has capital management policies which will be published under a separate document with its plan. Budget Management Policies The Board uses the approved County fiscal policies and priorities to guide the County’s Budget process. Decisions are evaluated within these policy contexts. In accordance with Arizona Revised Statutes (ARS) 11-201, the Board of Supervisors is the only entity that has the authority to incur financial, legal, and other obligations on behalf of the County, its agencies, and elected officials. Although some County officials may have express or implied authority to enter into contracts, all of their expenditures are subject to budgetary approval by the Board of Supervisors. The Board meets regularly during each month where they approve contracts and adjustments to appropriations when required. Under ARS 11-401, County officials are listed as: the Sheriff, the Recorder, the Treasurer, the School Superintendent, the County Attorney, the Assessor, the Supervisors, the Clerk of the Board of Supervisors, and the Tax Collector (the Treasurer is the ex officio tax collector). By statute and by this policy, all expenditures must be shown in the budget, regardless of the source of funds which pays for the expense. In order for a department to incur an expense for a particular project or purchase, an appropriation should be included in the County budget. Adjustments to the budget are generally approved by the Board if so doing requires moving appropriations between departments and funds. Adjustments to appropriations within a department’s line item budget may either require County Manager approval or the approval of the Budget department. The County Manager is responsible for general oversight of the County’s budget. Budget amendments throughout the fiscal year, if approved, cannot increase the budget over the adopted total. Amendments will be evaluated on their financial impact on the budget total as well as the impact on service levels. Budget amendments are defined as a change in the total appropriations amount; reallo- Coconino County Arizona—Adopted Budget FY 2003-2004 19 Coconino County Arizona POLICIES THAT GUIDE THE BUDGET—CONTINUED cating line items is within a department’s budget authority subject to certain internal approvals. Under the state’s expenditure limitation and budgetary statutes that apply to counties, total expenditures cannot exceed the final appropriation in a given fiscal year once the budget is adopted (for discussion on expenditure limitation see page 73). The County’s Board of Supervisors can amend the “total” appropriations for an individual fund within the County‘s total budget appropriation. To guarantee compliance with the expenditure limitation, however, when one fund’s total appropriation is increased, another fund’s appropriation must be reduced by an equal amount. In the case of Coconino County, and as stipulated by policy, the fund to be reduced is the Operating Emergency Fund, budgeted in NonDepartmental. All requests for budget amendments are made through the County Manager with final approval from the Board of Supervisors in the form of an agenda item with accompanying documentation. Accompanying documentation with the Agenda Item includes details of the changed budget by line item. The budget changes must be entered on the financial management system by the department. Additionally, when amendments include the request for new staff, it should be noted specifically in the agenda item. An agenda item without this documentation cannot be processed. The Office of Planning and Budget tracks all changes approved during the year via the financial management system. Reports on changes to the budget are presented to the Board and the County Manager at the time of each Quarterly Financial Report. Coconino County Arizona—Adopted Budget FY 2003-2004 20 Coconino County Arizona BUDGET TASKS AND MILESTONES Milestones Due Dates 1. Training on review of FTEs and base budget January 8, 2003 2. Work Session with the Board of Supervisors to present environmental scan data and finalize budget process and calendar for FY03 January 21, 2003 3. Budget Kickoff with all Departments January 27, 2003 4. Base Budget Submissions for all Departments- February 7, 2003 5. Scenario Budget Submissions for Departments March 7, 2003 6. Last day for final changes and corrections to budget submissions March 25, 2003 7. County Manager, Planning & Budget and the Departments budgets meet to go over budgets March 15- April 7, 2003 8. Final County Manager recommendations on increments sent to Budget; decisions will be included in the Proposed Budget April 15, 2003 9. County Manager presents FY04 Proposed Budget to the Board of Supervisors May 13, 2003 10. Board of Supervisor work sessions with departments to review budget submissions 11. Adopt Revised User Fees 12. Present Budget for adoption to the Board of Supervisors- include TNT hearing 13. Adopt Final Budget 14. Adoption of County Tax Rates Coconino County Arizona—Adopted Budget FY 2003-2004 May 13, 20 and June 3, 10, 2003 June 17, 2003 July 1, 2003 July 15, 2003 August 11, 2003 21 Coconino County Arizona OVERVIEW OF THE COUNTY FINANCIAL STRUCTURE SOURCES AND USES The chart here illustrates the flow of revenue sources to expenditure uses. Each column for the four fund types is read from top to bottom. For example, for the County’s General Fund, the base sources are listed (from Taxes to Miscellaneous). These then go into the General Fund Operating, Insurance and Benefits Reserves. These funds are then used for General Government operating expenses and operating contingency. Revenue Sources: Taxes Licenses & Permits Charges for Services Interest on Investments Fines & Forfeitures Contributions Intergovernmental Miscellaneous General Fund Operating Reserve Insurance Reserve Benefits Reserve Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Interest on Investments Contributions Miscellaneous Special Revenue Funds Bond Payment Fund Special Assessments Interest on Investments Miscellaneous Debt Service Road District Bond Funds Special Assessments Charges for Services Interest on Investments Miscellaneous Capital Construction Fund Uses of Funds: General Government Operating Expenses Operating Contingency Roads Health & Social Services Sanitation Jail Coconino County Arizona—Adopted Budget FY 2003-2004 Special Districts Permanent Facilities 22 Coconino County Arizona COUNTY FINANCIAL STRUCTURE AND DETAIL THE COUNTY’S BASIS OF BUDGETING AND ACCOUNTING The Basis of Budgeting The County uses the modified cash accrual basis for planning, budgeting, and financial reporting for Governmental, Expendable Trust and Trust-In-Agency Funds. It conforms to the Generally Accepted Accounting Principles (GAAP). The accrual basis of accounting in which revenues are recorded when measurable and earned and expenses recognized when a good or service is used, regardless of the timing of related cash flows, is applied to Proprietary Funds (of which the County has only one, an Internal Service Fund, Mechanical Services). Governments use the modified accrual basis of accounting to reflect changes in financial resources only to the extent that they are expected to have a near-term impact. For example, revenues are accrued only to the extent that they will be available to pay liabilities of the current period, and forecasting and budgeting of revenues ensures that cash available to budget does not exceed cash received. The County uses a “base budget” process for its preparation where each department has a “base operations appropriation” for the upcoming fiscal year. The Office of Planning and Budget reviews and sets the base budget by fund and department at the beginning of each budget cycle. This base amount includes personnel and operations costs. During the budget process, departments can request “incremental” increases to the base amount which may have a “one-time” impact, (e.g. capital), or a recurring impact, (e.g. requests for additional staff). The content and format required for the budget is provided to all counties through the State Auditor General’s Office each year. We have included a copy of this document, entitled the Adopted Budget Schedules, in this publication (see section Adopted Budget Schedules, starting on page 83). Staff, however, believe the state’s documentation is not comprehensive enough for the citizen to gain a solid understanding of this County’s financial condition, and have therefore created this book to provide additional information and context for how the budget is developed and what services are funded for a given fiscal year. The Basis of Accounting The accounting policies of Coconino County conform to generally accepted accounting principles applicable to governmental units as adopted by the Government Accounting Standards Board (GASB). 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 of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses. Account groups are reporting devices used to estimate certain assets and liabilities of the governmental funds not directly recorded in those funds. Accounts are separately maintained for each fund and account group; however, in the accompanying charts, 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 is listed on the following pages. Coconino County Arizona—Adopted Budget FY 2003-2004 23 Coconino County Arizona FUND TYPES FUND TYPES Governmental Funds Governmental funds account for the County’s general government activities undertaken in response to the needs of the citizens of Coconino County and are designed to measure the extent to which revenues obtained during the current fiscal year are sufficient to cover current expenditures. Governmental funds include the following fund types: General Fund - 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. Revenues in the General Fund are primarily derived from sales taxes, vehicle license taxes, property taxes, license and permit fees, fines and intergovernmental sources. General Fund expenditures include the costs associated with General Government (ex. The Board of Supervisors, Assessor, Recorder, Treasurer, and Law Enforcement) and transfers to other Funds (principally the funding of operations for Health and Welfare services). Special Revenue Funds - The Special Revenue Funds account for specific revenue sources, other than major capital projects, that are legally restricted to expenditures for specified purposes. The largest source of revenue in this fund type is Highway User Revenue (HURF) which is restricted for the maintenance and construction of county roads. HURF is revenue returned to counties from the state-wide gasoline tax. Debt Service Funds - The Debt Service Funds account for resources accumulated and used for the payment of general long-term debt principal, interest, and related costs. The largest fund in this type is the capital debt service fund which is used to repay the Certificates of Participation issued for the County’s capital facilities plan and park development. Revenues are in the form of fund balance, special assessments and interest income. The principal balance was created from transfers from the general fund in FY98 and FY00. The Board of Supervisors authorized these transfers to set aside cash for the repayment of approximately $30 million of debt. The balance of funds in the debt service type are for revenues and expenditures associated with special districts which are funded through assessments. Capital Projects Funds - The Capital Projects Funds account for resources to be used for acquiring or constructing major capital facilities, other than those financed by the Proprietary Fund. These funds are used to account for assets that the government holds for others in an agency capacity. The majority of current capital project expenditures are budgeted in the Parks capital plan and in the several current County improvement districts. Proprietary Funds/Internal Service Funds Proprietary Funds account for the County’s ongoing activities that are similar to those found in the private sector but are not profit-seeking; they are intended to be cost-covering. In other words, users of specific goods or services are charged amounts directly related to the costs of providing those goods or services. The County applies only those applicable Financial Accounting Standards Board Statements and Interpretations, Accounting Principles Board Opinions, and Accounting Research Bulletins issued on or before November 30, 1989 to its proprietary activities unless those pronouncements conflict with or contradict GASB pronouncements. Coconino County Arizona—Adopted Budget FY 2003-2004 24 Coconino County Arizona FUND TYPES—CONTINUED The accrual basis of accounting is used for the County’s Internal Service Fund. Internal service funds account for the financing of goods or services provided by the department or agency to other County departments or agencies, or to other governments on a cost-reimbursement basis. All other funds use a modified cash accrual basis for budgeting and financial reporting. The County’s Internal Service Funds account for the financing of goods or services provided by an internal department or agency to other County departments or agencies, or to other governments on a cost-reimbursement basis. An example of an internal service fund within Coconino County is the Mechanical Service fund that operates the County’s fleet of automobiles used for official County business. In these funds, compensated absences are not budgeted for but are reported on the annual financial reports either in the Long-Term Debt Group of accounts or as expenditures in the Internal Service Fund. Depreciation on general fixed assets is not recorded but depreciation on assets in the Internal Service Fund is expensed. Fiduciary Funds Fiduciary funds account for assets the County holds on behalf of others, and include the following fund types. Investment Trust Funds - The Investment Trust Funds account for investments made by the County on behalf of other governmental entities. Trust-In-Agency Fund - The Agency Fund is custodial in nature and does not present results of operations. This fund is used to account for assets that the government holds for others in an agency capacity. The sole fiduciary fund under the aegis of Coconino County is the Fire District Assistance Tax. ACCOUNT GROUPS 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. General Fixed Assets - The General Fixed Assets Account Group accounts for all fixed assets of the County, except those accounted for in the Proprietary Fund. General Long-Term Debt - The General Long-Term Debt Account Group accounts for all long-term obligations of the County, except those accounted for in the Proprietary Fund. Coconino County Arizona—Adopted Budget FY 2003-2004 25 Coconino County Arizona SUMMARY FINANCIAL STATEMENT FISCAL YEARS 02 THROUGH 04 GENERAL FUND * The General Fund type includes the General Fund, the Insurance Stabilization Fund, the Self Insurance Fund, the Vacation/Sick Leave Fund, and the Operating Emergency Reserve Fund. (in actual dollars) Revenues: Charges for Services Contributions* Fines and Forfeits Intergovernmental Revenue Investment Income Licenses and Permits Other Revenues Taxes Total Revenues: Expenditures: Current: Culture and Recreation Education General Government Health Highways and Streets Public Safety Sanitation Welfare Capital Outlay Debt Service: Principal retirement Interest and Fiscal Charges Total Expenditures: FY2003 Revised Budget FY2002 Actual FY2004 Budget FY2003 Estimate 1,783,011 77,333 1,172,903 16,960,856 991,688 1,090,267 179,179 15,782,442 38,037,679 1,652,165 72,000 1,090,291 16,136,480 471,806 983,500 100,560 16,180,424 36,687,226 1,868,764 80,547 1,080,611 17,098,061 440,666 1,109,500 151,229 16,493,793 38,323,171 1,956,380 64,800 1,122,291 16,803,572 433,840 1,274,500 128,250 17,574,150 39,357,783 500,345 405,509 19,483,057 2,958,596 51,765 8,634,871 0 0 0 485,808 406,170 24,527,097 2,840,439 705,900 9,453,938 0 0 0 489,071 384,125 20,346,205 2,846,408 481,393 9,195,243 0 0 0 622,667 452,932 26,698,520 3,181,257 786,500 9,720,060 0 0 0 0 0 0 0 0 0 0 0 32,034,143 38,419,352 33,742,445 41,461,936 Excess of revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers out Total other financing sources (uses) Excess of revenues and other sources over (under) expenditures and other uses 6,003,536 (1,732,126) 4,580,726 (2,104,153) 616,841 (4,873,153) (4,256,312) 757,550 (6,616,147) (5,858,597) 910,138 (6,536,498) (5,626,360) 1,312,446 (5,786,401) (4,473,955) 1,747,224 (7,590,723) (1,045,634) (6,578,108) Fund balances, July 1 Residual equity transfers in (out) 14,221,566 18,653 13,134,774 0 15,987,443 0 14,941,809 0 Fund balances, June 30 15,987,443 5,544,051 14,941,809 8,363,701 Coconino County Arizona—Adopted Budget FY 2003-2004 26 Coconino County Arizona SUMMARY FINANCIAL STATEMENT FISCAL YEARS 02 THROUGH 04 SPECIAL REVENUE FUNDS (in actual dollars) Revenues: Charges for Services Contributions* Fines and Forfeits Intergovernmental Revenue Investment Income Licenses and Permits Other Revenues Special Assessments Taxes Total Revenues: Expenditures: Current: Culture and Recreation Education Fire District Assistance Dist. General Government Health Highways and Streets Public Safety Sanitation Welfare Capital Outlay Debt Service: Principal retirement Interest and Fiscal Charges Total Expenditures: Excess of revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers out Total other financing sources (uses) Excess of revenues and other sources over (under) expenditures and other uses FY2002 Actual FY2003 Revised Budget FY2003 Estimate FY2004 Budget 5,901,359 94,469 103,244 29,047,699 2,146,771 728,805 542,178 4,997 7,903,210 46,472,732 6,876,949 73,828 190,500 32,411,569 1,006,885 671,175 661,609 9,800 9,281,158 51,183,473 7,544,637 34,333 547,509 31,522,006 862,490 675,093 627,634 9,831 10,131,969 51,955,502 8,162,432 34,333 310,750 32,535,922 893,962 886,426 357,168 13,900 11,979,087 55,173,980 5,503,944 185,472 434,386 1,667,952 5,798,178 10,084,230 12,722,291 2,229,589 6,646,690 4,168,937 2,602,900 1,104,371 1,002,098 6,966,478 23,958,597 17,543,584 2,879,872 7,704,854 3,406,418 2,595,750 1,104,371 600,391 6,426,307 14,307,989 15,164,893 2,478,227 7,157,318 3,386,221 3,026,075 1,154,482 1,178,843 7,019,830 27,303,356 18,265,297 2,785,524 9,859,192 1,600,000 978,344 905,349 897,034 1,315,913 756,308 1,740,000 791,194 47,851,076 69,734,074 55,313,885 76,510,013 (1,378,344) (18,550,601) (3,358,383) (21,336,033) 6,603,010 (2,878,882) 3,724,128 6,822,910 (964,313) 5,858,597 5,734,741 (510,285) 5,224,456 5,786,401 (1,312,446) 4,473,955 2,345,784 (12,692,004) Beginning fund balances July 1 Residual equity transfers in (out) 37,651,406 (18,653) 39,978,537 0 39,978,537 0 41,844,610 0 Ending fund balances, June 30 39,978,537 27,286,533 41,844,610 24,982,532 Coconino County Arizona—Adopted Budget FY 2003-2004 1,866,073 (16,862,078) 27 Coconino County Arizona SUMMARY FINANCIAL STATEMENT FISCAL YEARS 02 THROUGH 04 CAPITAL FUNDS (in actual dollars) Revenues: Charges for Services Contributions* Fines and Forfeits Intergovernmental Revenue Investment Income Licenses and Permits Other Revenues Special Assessments Taxes Total Revenues: FY2002 Actual FY2003 Revised Budget FY2003 Estimate FY2004 Budget 0 0 0 421,940 108,613 0 15,463 26,051 0 572,067 0 0 0 0 833,450 0 7,503,365 0 0 8,336,815 0 0 0 307,808 0 0 0 0 0 307,808 0 0 0 254,375 0 0 0 0 0 254,375 Expenditures: Current: Culture and Recreation Education General Government Health Highways and Streets Public Safety Sanitation Welfare Capital Outlay Debt Service: Principal retirement Interest and Fiscal Charges 0 0 0 0 0 0 0 0 3,743,630 0 0 0 0 0 0 0 0 0 0 0 8,445,551 0 0 0 0 0 0 0 0 0 0 0 2,231,682 0 0 0 0 0 0 0 0 0 0 0 12,783,746 0 0 0 Total Expenditures: 3,743,630 8,445,551 2,231,682 12,783,746 (3,171,563) (108,736) (1,923,874) (12,529,371) 2,183,501 (1,761,247) 789,113 0 464,133 0 0 0 0 789,113 0 464,133 19,401,944 19,401,944 Excess of revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers out Certificates of Participation or Bond Proceeds Total other financing sources (uses) Excess of revenues and other sources over (under) expenditures and other uses Beginning fund balances July 1 Residual equity transfers in (out) Ending fund balances, June 30 Coconino County Arizona—Adopted Budget FY 2003-2004 0 422,254 (2,749,309) 680,377 3,371,979 0 622,670 0 622,670 1,303,047 (1,459,741) 622,670 0 (837,071) 6,872,573 (837,071) 0 6,035,502 28 Coconino County Arizona SUMMARY FINANCIAL STATEMENT FISCAL YEARS 02 THROUGH 04 DEBT SERVICE FUNDS (in actual dollars) Revenues: Charges for Services Contributions* Fines and Forfeits Intergovernmental Revenue Investment Income Licenses and Permits Other Revenues Special Assessments Taxes Total Revenues: FY2003 Revised Budget FY2002 Actual FY2003 Estimate FY2004 Budget 0 0 0 0 1,126,267 0 0 138,159 0 1,264,426 0 0 0 0 767,275 0 0 182,511 0 949,786 0 0 0 0 824,425 0 0 117,200 0 941,625 0 0 0 0 700,000 0 0 350,944 0 1,050,944 Expenditures: Current: Culture and Recreation Education General Government Health Highways and Streets Public Safety Sanitation Welfare Capital Outlay Debt Service: Principal retirement Interest and Fiscal Charges 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,763,356 1,290,789 1,690,000 1,175,905 1,690,000 1,175,905 2,095,440 1,191,371 Total Expenditures: 3,054,145 2,865,905 2,865,905 3,286,811 (1,789,719) (1,916,119) (1,924,280) (2,235,867) Excess of revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers out Total other financing sources (uses) Excess of revenues and other sources over (under) expenditures and other uses 109,930 0 109,930 0 0 0 0 0 0 0 0 0 (1,679,789) (1,916,119) (1,924,280) Beginning fund balances July 1 Residual equity transfers in (out) 22,070,483 0 20,390,694 20,390,694 0 18,466,414 0 Ending fund balances, June 30 20,390,694 18,474,575 18,466,414 16,230,547 Coconino County Arizona—Adopted Budget FY 2003-2004 (2,235,867) 29 Coconino County Arizona SUMMARY FINANCIAL STATEMENT FISCAL YEARS 02 THROUGH 04 ALL FUNDS TOTALS (in actual dollars) Revenues: Charges for Services Contributions* Fines and Forfeits Intergovernmental Revenue Investment Income Licenses and Permits Other Revenues Special Assessments Taxes Total Revenues: Expenditures: Current: Culture and Recreation Education Fire District Assistance Dist. General Government Health Highways and Streets Public Safety Sanitation Welfare Capital Outlay Debt Service: Principal retirement Interest and Fiscal Charges Total Expenditures: Excess of revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers out Certificates of Participation or Bond Proceeds Total other financing sources (uses) Excess of revenues and other sources over (under) expenditures and other uses FY2003 Revised Budget FY2002 Actual FY2003 Estimate FY2004 Budget 7,684,370 171,802 1,276,147 46,430,495 4,373,339 1,819,072 736,820 169,207 23,685,652 86,346,904 8,529,114 145,828 1,280,791 48,548,049 3,079,416 1,654,675 8,265,534 192,311 25,461,582 97,157,300 9,413,401 114,880 1,628,120 48,927,875 2,127,581 1,784,593 778,863 127,031 26,625,762 91,528,106 10,118,812 99,133 1,433,041 49,593,869 2,027,802 2,160,926 485,418 364,844 29,553,237 95,837,082 6,004,289 590,981 434,386 21,151,009 8,756,774 10,135,995 21,357,162 2,229,589 6,646,690 3,743,630 4,654,745 3,009,070 1,104,371 25,529,195 9,806,917 24,664,497 26,997,522 2,879,872 7,704,854 8,445,551 3,895,489 2,979,875 1,104,371 20,946,596 9,272,715 14,789,382 24,360,136 2,478,227 7,157,318 2,231,682 4,008,888 3,479,007 1,154,482 27,877,363 10,201,087 28,089,856 27,985,357 2,785,524 9,859,192 12,783,746 3,363,356 2,269,133 2,595,349 2,072,939 3,005,913 1,932,213 3,835,440 1,982,565 77,306,875 106,351,043 86,984,109 134,042,506 (38,205,424) 9,040,029 (9,193,743) 4,543,997 9,513,282 (9,513,282) 7,580,460 (7,580,460) 7,109,012 (7,046,783) 0 0 9,040,029 0 789,113 (8,404,630) 0 62,229 4,606,226 7,098,847 (7,098,847) 19,401,944 19,401,944 (18,803,479) Fund balances, July 1 Residual equity transfers in (out) 77,315,434 0 74,126,675 0 86,355,463 0 90,961,689 0 Fund balances, June 30 86,355,463 65,722,045 90,961,689 72,158,210 Coconino County Arizona—Adopted Budget FY 2003-2004 30 Coconino County Arizona SUMMARY FINANCIAL STATEMENT FISCAL YEARS 02 THROUGH 04 PROPRIETARY FUNDS (in actual dollars) Revenues: Charges for Services Contributions* Fines and Forfeits Intergovernmental Revenue Investment Income Licenses and Permits Other Revenues/Sources Taxes Total Revenues: Expenditures: Current: Culture and Recreation Education General Government Health Highways and Streets Public Safety Sanitation Welfare Capital Outlay Debt Service: Principal retirement Interest and Fiscal Charges Total Expenditures: Excess of revenues over (under) expenditures Other financing sources (uses): Operating transfers in Operating transfers out Total other financing sources (uses) FY2003 Revised Budget FY2002 Actual FY2003 Estimate FY2004 Budget 2,574,813 0 0 0 74,913 0 54,045 0 2,703,771 2,700,000 0 0 0 25,000 0 15,000 0 2,740,000 2,700,000 0 0 0 25,815 0 90,000 0 2,815,815 2,700,000 0 0 0 35,000 0 60,000 0 2,795,000 0 0 2,485,531 0 0 0 0 0 0 0 0 3,164,213 0 0 0 0 0 0 0 2,777,852 0 0 0 0 0 0 0 3,359,950 0 0 0 0 0 0 0 0 0 0 0 0 0 2,485,531 3,164,213 2,777,852 3,359,950 218,240 37,963 0 0 0 0 0 0 218,240 37,963 Beginning fund balances July 1 Residual equity transfers in (out) 3,122,912 0 3,341,152 0 3,379,115 0 Ending fund balances, June 30 3,341,152 3,379,115 2,814,165 Excess of revenues and other sources over (under) expenditures and other uses Coconino County Arizona—Adopted Budget FY 2003-2004 (564,950) 0 0 0 (564,950) 31 Coconino County Arizona ANALYSIS OF REVENUES FY04 BUDGET—ALL FUNDS DETAIL BY CATEGORY Total revenues for all funds for Fiscal Year 2004 are projected at $115,239,026. The projected percentage by category is indicated by the pie chart provided below. Includes: County Sales Tax, Property Taxes and Vehicle License Taxes Taxes 25.65% Charges for Services 8.78% Fines and Forfeitures 1.24% Interes t on Investm ents 1.76% Special Ass essm ents 0.32% Intergovernm ental Revenues 43.04% Other Sources 16.86% Other Revenues 0.48% Coconino County Arizona—Adopted Budget FY 2003-2004 Licens es and Perm its 1.88% Includes: Grants, Special Revenue Funds and State Shared Sales Taxes 32 Coconino County Arizona ANALYSIS OF REVENUES WHERE DOES THE MONEY COME FROM AND WHAT HAS CHANGED? Total revenues for all funds are estimated at $115,239,026 for FY 2004. Revenue Policies The County tries to maintain a diversified and stable revenue structure to shelter it from short-term fluctuations in any one revenue source. The organization follows an aggressive policy on collecting tax revenues and continuously explores new sources for revenue. All moneys are required to be deposited with the Treasurer including all taxes collected on real and personal property of the county, and all public monies. statutory fees or funds, general funds and outside agency grants. The County conservatively estimates its annual revenues by an objective and analytical process. This process includes the use of historical trends, current local economic trends, national and global economic trends, and changes in State and Federal laws and policies. Revenues are projected for five years and projections are updated quarterly during the year. Current General Fund revenues are heavily weighted to sales taxes. In order to try to insulate the organization from the fluctuations in the economy, the organization reviewed its current user fees and made recommendations for changes. As a matter of policy, user fees are only used when there is a direct relationship between the costs and revenues associated with a particular departmental service. User fees could allow the County to provide services without increasing the general tax burden. Each time a fee is changed, a public hearing is held to give users the opportunity to review, comment or change the proposed fees. An internal review and update of County user fees was conducted in the spring of 2003 by the Office of Planning and Budget. The County is conducting a comprehensive user fee study during FY 2004 in conjunction with the annual calculation of its cost allocation plan. TAXES: Primary Property Taxes: These are collected to fund general County maintenance and operations supported by the County’s General Fund. “Primary” refers to the limited net assessed values on which the taxes are collected. Primary values and taxes are “limited” as to how much they can increase if no changes have been made to the property such as additions, etc. Annual levies under the primary system are based on the nature of the property taxed and the taxing authority. Primary taxes levied on residential property only are limited to 1% of the full cash value of the property. Revenues from primary property taxes account for 13.54% of all General Fund revenues, exclusive of transfer in from other funds. The County’ s tax rate was raised for the FY04 Budget from .4153 per $100 of assessed valuation to .4753. This increase in the primary property tax rate increased the County’s levy by approximately 14%, the proceeds from which were used to fund state mandates as well as previously grant-funded positions whose contracts have expired but whose continuance is essential to maintaining a level of service commensurate with the County’s population growth and service expansion rates. Coconino County Arizona—Adopted Budget FY 2003-2004 33 Coconino County Arizona ANALYSIS OF REVENUES—CONTINUED Property Tax: Changes from the Past to Present Arizona property taxes are divided into two systems: primary and secondary. The County uses primary property taxes to fund a portion of its General Fund budget; secondary taxes are levied to fund libraries, fire districts and flood control projects. Under the primary system, the full cash value of locally-assessed real property (consisting primarily of residential, commercial, industrial, agricultural and unimproved property) cannot increase by more than 10% per year, except under certain circumstances. Annual levies under the primary system are based on the nature of the property taxed and the taxing authority. Primary taxes levied on residential property only are limited to 1% of the full cash value of the property. In addition, primary taxes levied on all types of property by counties, cities, towns and community college districts are limited to a maximum increase of 2% over the prior year’s levy plus any amount directly attributable to new construction and annexation. The 2% limitation does not apply to primary taxes levied for local school districts. Below is a chart demonstrating the changes to property taxes on a per capita basis from FY95 to FY04. In response to increased mandates from the State of Arizona, the County raised its property tax rate for the first time since FY92 in FY03 and again in FY04. The descending line from FY03 to FY04 indicates a decreased percent growth rate in FY04 compared to FY03 (not a decline in actual absolute growth). Property Tax Growth Rate per Capita Growth Rate—FY95-FY04 25.00% Percent Growth 20.00% 15.00% 10.00% 5.00% 0.00% FY95 FY96 FY97 FY98 FY99 FY00 FY01 FY02 FY03 FY04 -5.00% -10.00% Tax Levy Coconino County Arizona—Adopted Budget FY 2003-2004 Population Tax Rate 34 Coconino County Arizona ANALYSIS OF REVENUES— PROPERTY TAX, CONTINUED Property Tax: Changes from the Past to Present—Continued The County does not currently levy its primary tax levy to the maximum allowed under the law. If the County were to raise its primary property tax levy to the maximum legally allowable, based on the 2003 assessed valuation, the increase would result in additional revenue of $355,101 above the current levy and collections. 5-Year 1995 Tax Levy 1996 2.948 2.948 1997 1998 2.948 2.948 1999 2.948 2000 2001 3.122 3.336 2002 2003 3.531 4.354 2004 5.307 Absolute Change FY1999FY2003 10-year Overall Average 2.185 1.84% (in millions) Assessed Valuations $ 681.8 $ 747.7 $ 768.6 $ 819.2 $ 865.2 $ 909.4 $ 971.8 $ 1,028.7 $ 1,048.5 $ 1,116.4 4.01% $ 251.2 (in millions) Tax Rate 0.4132 0.4008 0.3837 0.3599 0.3433 0.3433 0.3433 0.3433 0.4153 0.4753 -3.40% 13.20% * In millions WHERE DOES EACH PROPERTY TAX DOLLAR GO? County Primary Property Taxes collected on a home valued at $150,000 are approximately $71.30. This assumes the FY04 primary property tax rate of .4753 per $100 of assessed value. The increase in primary property tax from the FY03 rate of .4153 per $100 of assessed value would result in a charge of approximately $62.29, is about $9.00. The dollar below represents approximate percentages for County taxes for a property owner in the City of Flagstaff (the County seat). Schools 75.82% Coconino County Arizona—Adopted Budget FY 2003-2004 City 10.44% Education Equaliz. 6.97% County 6.77% 35 * Coconino County Arizona ANALYSIS OF REVENUES—CONTINUED Secondary Property Taxes: Currently Coconino County also collects secondary property taxes for the Library District, the Fire District Assistance Tax and the Flood Control District. All of these entities are special taxing jurisdictions; the Fire Districts are not managed by County staff, a county representative sits on the Library District Board and Flood Control/drainage work is performed and managed by the Community Development and Public Works departments. County Sales Tax: Coconino County imposed a sales tax in FY92 which is collected and returned to fund general fund operations most notably, employee training programs, technology investments and an employee pay plan. The tax rate is imposed at 10% of the State transaction privilege tax rate or 0.5% of a total taxable sale. The County Sales tax is projected to total approximately $9,365,625 in FY04 and represents 32% of General Fund collections. Tax collections are monitored monthly by staff in order to track changes in sales activity and the local economy. A sales tax is levied as well to fund the Sheriff’s detention facility under a county-wide, voter authorized Jail District. The Jail District tax rate is imposed at 6% of the State rate or 0.3% of a total taxable sale. Sales taxes for the district represent almost 64% of total estimated revenues. Any fluctuations in the general economy which impact the taxable sales base will have a dramatic impact on the ability of the Jail District to meet its ongoing obligations; therefore, the Jail District staff meet monthly with the Board to provide a financial report and review an annual forecast. FY04 estimated collections are $5,545,203. Voters approved a 1/8 cent sales tax effective January 1, 2003, which enables the County to purchase land for open spaces and to construct new parks and enhance existing County parks. By statute, this tax can remain in effect until $33 million has been collected. FY04 estimated collections are approximately $2,316,094. Auto Lieu Taxes (or vehicle license taxes) represent 6.1% of total General Fund Collections and 13.5% of the total Road department revenue. VLT collections are based on rates applied to the blue book values of vehicles registered in the County. Newer, more expensive cars result in higher registration fees, or taxes. Post September 11, zero percent financing sales, pushed these revenues even higher than forecast for FY02. Although FY04 collections are not anticipated to increase over FY03, staff expects these revenues to begin increasing during the latter part of the five-year period. Projections: Overall tax revenues collected in FY03 were $509,000 above FY02, primarily due to the increase in the County property tax rate. The County sales tax is forecasted to grow by 1.25% from FY03 to FY04 (to $9.26 million), with the growth rate to reach 2.50 % by FY08. Property tax revenues are projected to grow each year in the five year period due to anticipated increases in property valuations. Auto-lieu taxes are forecasted to come in at the FY03 level for FY04, then resume a modest growth rate. Coconino County Arizona—Adopted Budget FY 2003-2004 36 Coconino County Arizona ANALYSIS OF REVENUES—CONTINUED SPECIAL ASSESSMENTS: Assessments are levied annually on property owners residing within special improvement district boundaries to pay the debt service for improvements made, maintenance of roads. County improvement districts are created at the request of individual homeowners via a petition process. For more detail, please refer to the section under the tab Special Districts. Projection: Revenues from Special Assessments are budgeted to grow by $5.8 million from FY03 to FY04 due to the creation of several new improvement districts for the construction of roads. Most of this increase is the result of a single road improvement district, Toho-Tolani in Kachina Village, at $5.2 million. County improvement districts are a viable alternative to residents of unincorporated areas to authorize infrastructure improvements without increasing the general tax burden; staff anticipates that this financing mechanism will remain constant during the five year forecast period. LICENSES AND PERMITS: License and permit fees are collected from a variety of County departments, and are approved by the Board of Supervisors unless otherwise set forth in State statutes. Examples of licenses and permits include building permits, marriage licenses, dog licenses, and environmental health permits. In the General Fund, building permits, plan review fees and zoning permits represent about 3.6% of total General Fund collections and 95.7% of General Fund collections in Licenses and Permits. Projection: Growth in the local economy and growth in the local population, has supported annual increases in these collections over the past five years. In particular, expansion of the housing market in the last five years has supported 18% growth in building permit fees. Currently, a comprehensive planning process is underway which will have an impact on development and permit fees for the future. This plan is to be adopted by early fall 2003. Staff anticipates the steady collections experienced in past three years to continue in the five year period for Health Services as many of the health permits are subject to annual renewal. A comprehensive fee review will be conducted during FY04 which will include recommendations for new fees and increases in fees. Coconino County Arizona—Adopted Budget FY 2003-2004 37 Coconino County Arizona ANALYSIS OF REVENUES—CONTINUED INTERGOVERNMENTAL REVENUE: Intergovernmental revenues are collections received by the County from other governments and public entities and include payments in lieu of taxes, state shared revenues, grants and payments required by intergovernmental agreements (IGA’s). Intergovernmental revenues are distributed from a variety of sources including State or Federal agencies and local cities. State Shared Sales Taxes and Highway User Revenue (or gasoline tax) are the single largest sources of revenues in this category. Included in this revenue classification are grant revenues that usually carry restrictions on expenditures. Coconino County depends heavily on these sources of revenue to supplement the General Fund and other programmatic functions to provide services to citizens; most notably in the Public Works and Health and Welfare departments. Intergovernmental revenue overall in FY04 is projected to show no growth over FY03, with the $207,000 increase in State Shared Sales Tax being offset by reduced indirect costs from grants whose funding will likely decrease. The State Shared Sales Tax (a Transaction and Privilege Tax) is collected by the State on 30 types of business activities. A portion of the total is allocated to a pool which is then distributed to cities, counties and the state. 25% is returned to incorporated cities/towns, 40.51 % returned to counties and 34.49% remains in the state general fund. The categories taxed range from retail, contracting, restaurants and bars, and hotel/motels. The “shared ratio” is set by the State Legislature. This revenue source grew by an average of 6% annually between FY95 and FY98, by 2% from FY99 to FY01, and did not grow between FY01 and FY03. In fact these collections fell to $13.8 million in FY03 from a high of $14 million in FY01. The slowdown is primarily attributed to a national economic slowdown which has depressed the general taxable sales base and the state’s tourist based economy. FY04 collections are expected to return to FY01 as part of a general economic recovery. The Highway User Revenue Fund, or HURF, is a state tax collected on motor vehicle fuels (gasoline, diesel etc.); the rate levied is $.18 per gallon on the motor fuel sold in the state. The primary purpose of the highway user tax is to fund construction and maintenance of streets and highways. A portion of the amount collected is distributed to the State and a portion is returned cities, towns and counties. The highway user revenues distributed to the counties are allocated based on fuel sales and estimated consumption as well as the population. Projection: The overall lack of growth in General Fund Intergovernmental Revenue from FY01 to the FY04 Budget is mostly attributable to the falling State Shared tax revenues and the declining economy. Conversely, in Special Revenue Funds, this source increased dramatically with the new Federal Transit grant to support the county’s expanded Mountain Line Transit System as well as new grants received for nutrition services and a bio-terrorism program in Health Services. The School Superintendent received a state facilities grant for a needs assessment and potential construction of an accommodation school to serve the County’s at-risk youth. Staff anticipates the county’s continued reliance on outside revenue sources for the operation of programs during the five year forecast period. Coconino County Arizona—Adopted Budget FY 2003-2004 38 Coconino County Arizona ANALYSIS OF REVENUES—CONTINUED Other Intergovernmental Revenue, mostly indirect cost revenue, is projected to show minimal growth through FY05 and then grow by only 1% annually through FY08. State Budget cuts are anticipated in grants and will therefore reduce collections of indirect cost revenue. Policies and procedures to assist grant managers in negotiating costrecovery revenues will continue to be pursued in order to increase these revenues in the future. CHARGES FOR SERVICES: Charges for Services are the County’s user fees, which are revenues collected for services which are provided for the benefit of a specific individual or group. These voluntary services can be withheld if beneficiaries refuse to pay, and can be charged if service utilization can be measured. The County exercises care in establishing charges for services that do not unfairly discriminate against those most in need of services. The Board of Supervisors approves all changes to the fee schedule, unless fees are specifically set forth in state statute. Examples of charges for services to the public include transfer station charges, fees for parks and recreation, vital statistic documents, and probation services and charges for recording documents and copies of the assessor’s maps. Projection: Charges for Services in the General Fund are higher in FY03 than in FY02 due to additional indirect cost revenue that had previously been classified as intergovernmental. Overall these collections increased in FY03 due to much higher activity in mortgage refinancing, which caused the Recorder’s filing fees and new title fees to grow significantly. Collections in FY04 are anticipated to approach estimated collections for FY03 and then projected to have an average annual growth rate of 2.04% in the five year period. In FY03, collections were reduced in the General Fund due to the shift of some of the Recorder’s and Assessor’s fees from the General Fund to a new Storage and Retrieval fund (Special Revenue Fund). All County Funds are increasing their charges for service rates to support the functions transferred from the General Fund due to its limited resources. FINES AND FORFEITURES: Coconino County collects various fines and forfeitures such as citations, court fines and restitutions. The largest source of fine revenue is through the Justice Courts; the county has four justice courts which cover the cities of Flagstaff, Page, Fredonia and Williams. The majority of collections are most directly related to traffic and misdemeanor fines and support the general fund (about 2.9% of the total General Fund revenues). Recently, new special revenue funds have been established by state authority to aggregate these types of revenues to be used for court improvements in the future. Coconino County Arizona—Adopted Budget FY 2003-2004 39 Coconino County Arizona ANALYSIS OF REVENUES—CONTINUED Projection: Fines and Forfeitures collections experienced a substantial decrease (over 20%) from FY01 to F02 and can be attributed to the economic downturn and the inability of individuals to pay these costs at the time of a court decision. Additionally, a decline in tourism lead to a reduction in the standard rate of fines imposed associated with high itinerant traffic. Collections in FY03 are at the FY02 level, and a 1.0% growth rate is projected in the five year period as tourism activity rebounds. Collections in FY04 are projected at just over a 3% increase from FY03 levels. INVESTMENT INCOME: Investment income is comprised of revenues generated from the investment of the County’s cash balances. Balances are invested either through the State Of Arizona’s “pool” or through a recognized investment advisor authorized by the Board of Supervisors. Investments are made in conservative instruments due to the public nature of this money. Not all balances can earn interest for the benefit of the particular fund; in some cases, grant contracts do not allow interest to accrue during the year to the fund. The majority of interest earnings accrue to the Highway User Fund, the Forest Fee balance and the General Fund. Earnings are allocated quarterly by the Treasurer, the County’s investment officer. Staff anticipates that these collections will decline in the next couple of years due to decreases in the fund balance available for interest earnings and declining interest rates. Projection: General Fund interest income in FY 02 dropped as interest rates were lowered and the investment environment nationally went through a transformation. Interest revenues in Debt Service Funds decreased substantially over the past three years as revenues were reclassified to Capital Funds which consequently accounts for the increase in interest revenues associated with this fund designation. Income earned overall declined between FY01 and FY03 as the County pays down principle outstanding on its debt and thereby has less cash available for investment earnings. Earnings were dragged down slightly in FY03 due to an unrealized loss in the State investment pool. The General Fund absorbed $56,960, or approximately 11%, of this “unrealized” loss. The bulk of the loss in interest earnings was in the Roads Fund, the Forest Fees Fund, and Debt Service Funds. Overall, the forecast for all funds earning interest in the next five years will be lackluster due to the interest rate volatility and an uncertainty on Wall Street. Earnings in FY04 are anticipated to be about 75% of FY03 levels as interest rates begin to rise again but against a reduced cash balance. CONTRIBUTIONS: Contributions are revenues derived from the Salt River Project Utility (SRP). SRP revenues have declined in recent years due to changes in the tax laws and in the electric utility industry. Although SRP is a public entity, it estimates its net assessed value and makes payments in lieu of property taxes to each taxing jurisdiction based on its property tax rates. The General Fund, Library District, and Flood Control District each receive this annual contribution. The State Legislature authorized the Salt River Project to make a contribution to counties instead of paying property taxes. Coconino County Arizona—Adopted Budget FY 2003-2004 40 Coconino County Arizona ANALYSIS OF REVENUES—CONTINUED Projection: These revenues declined by 16% from FY01 to FY02 and are projected to decline an additional 6.7% from FY02 to FY03 and by 10% from FY03 to FY04. Based on discussions with the utility, additional declines are anticipated from FY04 through FY08 and have been incorporated into the financial plan for the General Fund and other entities. OTHER FINANCING SOURCES: Other Financing Sources are proceeds received from debt issuances for capital projects. It is the policy of the Board of Supervisors, that debt, short or long term, may not be issued for operational expenses. In FY01, the county issued Certificates of Participation to complete the second phase of a $40 million capital facilities and parks plan. The first financing for these capital improvements was issued in FY98. Each of the issues has a 15 year term for repayment. The second issue received an A3 rating from Moody’s Investors Service due to an assessment of the county’ s strong financial management structure and the significant amount of cash which was set aside for the principal and interest payments over the life of the issue. These interest earnings appear under the capital funds fund type designation as interest on investments. There are no present plans to issue additional debt for these projects at this time. The Parks and Open Space Initiative became effective in January 2003; the County will issue the first certificate of participation in FY04 as part of this program. Repayment of this debt will use the proceeds from the 1/8 cent voter approved sales tax. Projection: Other financing sources have been and will continue to be used for county improvement projects. During the course of FY02, the Board of Supervisors approved the creation and implementation of a revolving loan fund to assist underfinanced improvement districts. The County also created several new improvement districts destined for activation in FY03 and subsequent fiscal years. The revenues and expenditures of these led to a $3.5M increase in collections from FY02 to FY03. FY04 will likely have the same increases due to new improvement districts and the corresponding road improvements. The County will raise $11 million in FY04 through the issuance of certificates of participation in order to fund the first phase of the Parks and Open Space Plan. MISCELLANEOUS: Miscellaneous revenues are classified as any revenue that doesn’t fall within a more specific revenue category. Examples include facilities rental, unanticipated land sales and sales of fixed assets. They are generally revenues derived from non-budgeted sources and are therefore not subject to discernible variances. Projection: Miscellaneous revenue is forecasted at the minimum level during the five-year period. Coconino County Arizona—Adopted Budget FY 2003-2004 41 Coconino County Arizona ANALYSIS OF REVENUES TOP TEN REVENUE SOURCES The County’s Top Ten Revenue Sources are (from greatest to least) : • • • • • • • • • • State Shared Sales Tax—General Fund County Sales Tax—General Fund Highway User Revenue Fund—Public Works Jail Sales Tax—Jail District Primary Property Tax-General Fund Vehicle License Tax (VLT)—General Fund Parks and Open Space Sales Tax—Parks and Recreation Accommodation School—School Superintendent Transit Sales Tax—Mountain Line Transit Transit Federal Grant—Mountain Line Transit Coconino County Arizona—Adopted Budget FY 2003-2004 2 4,1 $1 50 4, 2 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 25 6 5,6 5,43 6 4 ,3 2 9 , $ $9 3 25 ,20 7,5 45 5 0 , ,3 $5 $5 4 89 0 00 ,09 00 ,00 99,3 5,0 , 316 2 2 4,8 0 ,8 , 3 $2 0 2 , 1 2 ,7 $ $ $2 $1 $0 nt ra G al er nt ed ra x t F Tax ol G si Ta ho es an es al Tr Sc Sal n tS e io si at ac an od Tr Sp m n m pe co O x d Ac Ta an e s ns rk x ce Pa Ta Li ty e cl er hi ax op nd T Ve Pr Fu y es al ar ue im tS en Pr ri c ev ist rR D il se U Ja x ay Ta ax hw es T ig al H es S al y S nt ed ou C ar Sh e at St The County’s dependence upon outside sources of funding is evident in the proportion represented by both the State shared sales tax base and highway user revenues (i.e. gasoline taxes). These two revenues alone make up 42.36% of the top ten revenues to be collected in FY04. In fact, the top four sources are pegged to the health of the regional tourist economy which has seen a slowdown in activity over the last 18 months. Current growth projections for FY04 through FY08 assume a 1.95% average rate for sales taxes, a five-year low. $16,000,000 42 Coconino County Arizona GENERAL FUND REVENUE ASSUMPTIONS The single largest fund in the County is the General Fund. It accounts for approximately 41% of the County’s annual revenue. The process of estimating and forecasting revenues involves review and analysis of numerous variables and several months of research. The Office of Planning and Budget takes a “scan” of the local and national economy to estimate current and future growth in retail consumption, tourism spending, and changes in state and federal legislation which would have an impact on revenue collections. A forecast is created and presented to the County Manager and Board of Supervisors in order to define the financial parameters of the budget process in a given fiscal year. This forecast is subsequently adjusted based on a comparison of the departmental revenue estimates in the months following. Listed below are the current assumptions derived to account for specific tax levies, projected growth in sales taxes, other revenues and interest rates, and fund balances (cash on hand) which will earn interest. • County Sales Tax is projected to grow by 1.250% from FY03 estimates to FY04, with the annual growth rate increasing to 2.5% by FY08. State Shared Sales Tax is projected to increase by 1.50% from FY03 estimates in FY04 and in FY05, and to increase by 2.0% in FY06 and FY07, and to grow by 2.5% in FY08. A decrease in the portion of State Shared Sales Tax distributions to counties is projected in this forecast, the state legislature has approved a two-year adjustment to make up for their own shortfall. These projections for slower growth are primarily due to the slowdown in the tourist economy’s hotel/motel, restaurant/bar, and retail sales sectors, which is a reflection of the national economic slowdown. • Auto Lieu Taxes (or vehicle license taxes) are anticipated to remain flat from FY03 estimate to FY04, and to grow by 1.0% each of the following three years, and then by 2.0% in FY07 and FY08. Tax collections are based on rates applied to the blue book values of vehicles registered in the county. Both the 0% financing for new vehicle purchases and the increase in refinancing activity appears to have saturated this market. • Other Intergovernmental Revenue is projected to show no growth through FY05 and then grow by only 1% annually due to the loss of indirect cost revenues as grant programs may be cut back at the State and Federal levels. Partially offsetting this decrease however is the federal PILT payments, which has been adjusted downward in FY04 due to increased revenues under Title III. • Charges for Services, primarily the County’s user fees, are anticipated to decline from FY03 estimates to FY04, and then return to an average annual growth rate of 1.7%. The decrease is due mainly to anticipated decreases in Recorder’s fees. Staff anticipates that due to a slowdown in home refinancing transactions, recording fees will decrease back to FY01 levels. • Fines and Forfeitures are projected to grow by 1.0% throughout the 5-year forecast. These revenues are primarily collected through the county justice courts and a majority of revenue is set by statute and do not normally increase annually. • Interest on Investments will decline to $200,000 by FY06 from $300,000 for FY03 estimates due to anticipated increases in the General Fund’s budgeted expenditures which would correspond to decreases in the fund balance available for interest earnings and as well as declining interest rates. Coconino County Arizona—Adopted Budget FY 2003-2004 43 Coconino County Arizona GENERAL FUND REVENUE ASSUMPTIONS—CONTINUED • Estimated “Transfers In” for FY03 are primarily revenues from Title III Forest Fees for County services provided on Federal lands. Transfers in are estimated at $528,689 in FY03. Current Federal legislation indicates that Title III funding expires after FY06. Transfers In for years FY07 and FY08 are therefore projected to decrease each year by $266,000 (FY03 budgeted Title III transfer into the General Fund). FY04 transfers in are $1,312,446. • SRP, or Salt River Project contribution, will decline by approximately 10% annually during the five-year period. This revenue is not a tax, but a contribution from the utility and could be changed in any budget year. SRP’s contribution in the FY04 Budget is $64,800, down from $80,547 collected in FY03. • Miscellaneous revenue is forecasted at the minimum level during the five-year period. These revenues are usually derived from unanticipated sources. • The County’s Primary Property tax was approved for FY04 at six cents above the FY03 rate to .4753 and is maintained at this level over the five-year period. Coconino County Arizona—Adopted Budget FY 2003-2004 44 Coconino County Arizona GENERAL FUND REVENUE PROJECTIONS—FIVE-YEAR PLAN The following table displays the General Fund projections for FY03 through FY08. Average Annual Estimated FY 2003 Delinquent Taxes Utilities Auto Lieu County Sales Tax Adopted FY 2004 Growth FY 2005 FY 2006 FY 2007 FY 2008 FY04-08 531,454 74,600 2,425,000 9,250,000 500,000 76,000 2,325,000 9,365,625 500,000 76,000 2,348,250 9,506,109 500,000 76,000 2,371,733 9,696,232 500,000 76,000 2,395,450 9,890,156 500,000 76,000 2,443,359 10,137,410 (1.18%) 12,281,054 12,266,625 12,430,359 12,643,964 12,861,606 13,156,769 1.43% 1,109,500 1,274,500 1,299,990 1,325,990 1,352,510 1,379,560 4.87% State Sales Tax 13,800,000 14,124,250 14,334,355 14,618,697 14,908,726 15,278,513 2.14% Other Intergovernmental Subtotal 3,298,061 17,098,061 2,679,322 16,803,572 2,679,322 17,013,677 2,705,023 17,323,720 2,730,980 17,639,706 2,757,197 18,035,710 (3.28%) Charges for Services 1,868,764 1,956,380 2,001,898 2,031,684 2,061,916 2,102,831 2.51% Fines & Forfeits 1,080,611 1,122,291 1,133,514 1,144,849 1,156,298 1,167,861 1.61% 300,000 275,000 250,000 200,000 200,000 200,000 (6.67%) Contributions - (SRP) 80,547 64,800 58,320 52,488 47,239 47,239 (8.27%) Miscellaneous 79,363 128,250 35,000 35,000 35,000 35,000 (11.18%) $33,897,900 $33,891,418 $34,222,758 $34,757,695 $35,354,275 $36,124,970 1.31% 528,689 1,312,446 659,162 665,754 528,645 533,932 0.20% 4,212,739 5,307,525 5,413,676 33,224 5,521,949 74,754 5,632,388 124,590 5,745,036 174,426 7.27% 42,578,363 2.04% Subtotal Licenses & Permits Interest on Investments Sub-Total TRANSFERS IN PROPERTY TAX Addt'l revenues for 2 New Appraisers Grand Total $ 38,639,328 Coconino County Arizona—Adopted Budget FY 2003-2004 $ 40,511,389 $ 40,328,820 $ 41,020,152 $ 41,639,898 $ 0.38% 0.15% 1.92% 1.10% 45 Coconino County Arizona GENERAL FUND REVENUES FY04 REVENUES BY PERCENTAGE This chart details FY04 General Fund base revenues by percentage. Includes County Sales Tax, Vehicle License Tax and Delinquent Taxes Charges for Services 4.97% Contributions* 0.16% Fines and Forfeits 2.85% Taxes 44.65% Intergovernmental Revenue 42.69% Other Revenues 0.33% Licenses and Permits 3.24% Coconino County Arizona—Adopted Budget FY 2003-2004 Investment Income 1.10% Includes State Shared Sales Taxes, Payments in Lieu of Taxes (PILT) and Lottery 46 Coconino County Arizona ANALYSIS OF EXPENDITURES TOTAL EXPENDITURES FOR THE GENERAL FUND AND GENERAL FUND TYPES The total Coconino County Adopted Expenditure Budget for FY04 is $134,042,506. Of this total, proposed base expenditures for the General Fund (1001) are $35,913,734. For all other General Fund types, adopted expenditures are $5,498,201. For General Fund-supported funds which receive budgeted transfers from the General Fund, total adopted expenditures are $23,865,429 and total proposed transfers out are $2,304,012. For General-Fund supported funds which receive transfers at actual expenditures, total adopted expenditures are $7,984,588 and total adopted transfers out are $3,482,943. By Fund: General Fund Employee Benefit Trust Self-Insurance Trust Fund Vacation/Sick Leave Liability Revenue/Emerg/Expend Reserve Computer Lease/Buy Project Total Gen Fund/Gen Fund types: Culture and Recreation 622,667 0 0 0 0 0 622,667 Education 452,932 0 0 0 0 0 452,932 General Government 21,150,319 302,500 150,000 50,000 4,962,201 83,500 26,698,520 Health 3,181,257 0 0 0 0 0 3,181,257 Highways and Streets 786,499 0 0 0 0 0 786,499 Public Safety 9,720,060 0 0 0 0 0 9,720,060 35,913,734 302,500 150,000 50,000 4,962,201 83,500 41,461,935 283,490 83,358 136,844 21,675 97,300 622,667 307,837 62,771 73,079 9,245 0 452,932 11,752,869 3,353,320 5,185,982 381,989 476,159 21,150,319 55,492 15,422 3,107,083 3,260 0 3,181,257 386,956 103,928 287,461 8,154 0 786,499 5,167,627 1,789,320 1,646,330 821,153 295,630 9,720,060 17,954,270 5,408,120 10,436,779 1,245,476 869,089 35,913,734 0 0 0 0 0 0 0 0 0 0 0 0 0 50,000 5,498,201 0 0 5,548,201 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 50,000 5,498,201 0 0 5,548,201 Total By Category-General Fund: Regular/Temp/Overtime Wages Benefits Operations Travel Capital Outlay Total General Fund: By Category-Gen Fund Supported: Regular/Temp/Overtime Wages Benefits Operations Travel Capital Outlay Total General Fund-Supported: Coconino County Arizona—Adopted Budget FY 2003-2004 47 Coconino County Arizona ANALYSIS OF EXPENDITURES WHERE DID THE MONEY GO? Coconino County’s FY04 budgeted expenditures have increased by $8,891,608 from FY03 levels. The County’s expenditure budget for FY04 is comprised of its General Fund, Special Revenue Funds, Debt Service Funds and Capital Funds. General Fund expenditures in FY04 represent 29.8% of the total expenditure budget. Special Revenue Funds, which also include grant funds, represent 57.8% of the total budget. The remaining 12.4% is substantially represented by Capital Expenditures. Proprietary Fund expenditures at Coconino County are not included in the expenditure total as the County’s one internal service fund is Mechanical Services and these expenditures are already reflected in affected departments’ budgets. Where Did the Money Go? General Government: In the County’s General Fund, overall expenditure increases between FY02 and FY04 were due to additional FTE’s and associated benefit costs. Employee retirement and health insurance costs rose notably as did property and casualty insurance costs. This latter increase was felt significantly nationwide as the insurance industry addressed substantially increased claim activity and payouts following the events of September 11. Many other costs previously funded by grants and associated with court-ordered or appointed expenses and attorney fees were passed back to the County by the State. Locally, the addition of new facilities to the County’s capital assets resulted in an increase in operating costs associated with the buildings (utilities, custodial and maintenance services). These changes were made in accordance with the Board of Supervisors’ goal of enhancing County facilities and workspace for employees and citizens. Projection: General Government expenditures in the General Fund have been reduced by 6% in FY04 as the County strives to contain expenditures in response to reduced revenues from sales tax and the economy. Only “mandated” costs (deferred from the State, Federal Government, or contractual arrangement) have been added in this budget. Coconino County Arizona—Adopted Budget FY 2003-2004 48 Coconino County Arizona ANALYSIS OF EXPENDITURES—CONTINUED In Special Revenue Funds, General Government expenditures decreased from FY02 to FY04 as some grant programs have been reduced at the request of the State government in order to address budget constraints. Projection: Special Revenue Funds are budgeted at decreased levels in FY04 over FY03 as projects are completed for the Assessor and Schools. Efforts will continue to upgrade the Recorder’s voter tabulation system which hasn’t seen any changes since 1967. The County’s sole internal service fund, Mechanical Services, is categorized entirely under General Government and demonstrated a 6.4% increase from FY01 to FY02 which can be attributed to increased fuel and out-maintenance costs. Projection: Mechanical Services is projected to experience a 23.2% increase from FY03 to FY04 as fuel prices continue to increase and as the County replaces several motor vehicles. There are no General Government expenditures associated with Debt Service and Capital Funds. Public Safety: The County realized the completion of a major capital improvement plant, a significant portion of which was the construction of a new jointly occupied law enforcement facility (shared by the Sheriff’s Office with the City of Flagstaff Police Department) and a new Juvenile Court services and detention facility in FY01. In the General Fund, the significant increase in this expenditure area over the past two fiscal years can be accounted for by the increase in the FTE base for both the Juvenile Court Services department and the Sheriff’s Office and additional operational costs associated with the new facilities. Projection: Public Safety expenditures are budgeted to remain at the constant same levels between FY03 and FY04. Similarly, in Special Revenue Funds, Public Safety expenditures increased with the expansion of Jail District funding provided through the federal bureau of prisons, the award to the County of an Emergency Response grant and a general increase in Flood Control operational expenditures for drainage projects. Projection: These expenditure levels should continue into FY04 and for the rest of the five year period in association with rising population levels and increasing focus on homeland security. Coconino County Arizona—Adopted Budget FY 2003-2004 49 Coconino County Arizona ANALYSIS OF EXPENDITURES—CONTINUED There are no Public Safety expenditures associated with Debt Service, Capital and Proprietary Funds. Highways and Streets: The main expenditure base in the General Fund for Highways and Streets is in the Geographic Information Systems department which was created as an independent department in Fiscal Year 2001. Projection: As the department completes work on the central “parcel” database, it also began a County-wide standard addressing project in FY03 which will be completed during the five year period. As such, the department’s operations, FTE base, and capital outlay needs have expanded accordingly. Special Revenue Funds expenditures have increased significantly since FY01 as the Public Works department has undertaken several new road construction projects, road resurfacing and capital equipment purchases. Expenditures also increased due to the creation of several new improvement districts and the associated capital construction costs. A part of the increase can also be attributed to the increase in budgeted expenditures for the Recorder and Assessor Storage and Retrieval Funds. Projection: This level of expenditure continues into FY04 and beyond, as the Public Works department strives to complete necessary road improvements for the County. As available public funds are forecasted to remain limited, staff expects the creation of improvement districts to serve as a solution for addressing investment in roads in the County. The same assumption would hold true for the Recorder and Assessor’s funds where general funds will become less available, and these departments will be increasingly more reliant on alternatives to enhance operations and expand services. There are no Highways and Streets expenditures associated with Debt Service, Capital and Proprietary Funds. Coconino County Arizona—Adopted Budget FY 2003-2004 50 Coconino County Arizona ANALYSIS OF EXPENDITURES—CONTINUED Sanitation: All sanitation expenditures are posted within Special Revenue Funds and are applied to both the Solid Waste Division (General Fund-supported) within the Public Works department and Kachina Village Improvement District (KVID). Projection: While total FTE costs have declined since FY01, overall expenditures have increased due to increases for contingency expenditures in KVID, increased fuel, insurance and disposal costs, and capital construction projects to improve existing facilities. Solid Waste costs are monitored closely as the General Fund transfers monies annually to cover costs not funded by transfer station fees. Public Works staff have been directed by the Board to look for operational efficiencies in cooperation with the local communities served to control increases in the future. There are no Sanitation expenditures associated with the General (except as a transfer), Debt Service, Capital and Proprietary Funds. Health: The Health Services department, having been the beneficiary of new grant awards, has been able to shift a portion of their service level cost burden out of the General Fund and into Special Revenue Funds. The most significant change in the Health expenditure budget has been the shift of funding and responsibility for indigent health care services as part of the Arizona Health Care Cost Containment System (AHCCCS) back to the State of Arizona during the course of Fiscal Year 2002. However, the County still funds base expenditures for AHCCCS and the long-term care piece (ALTCS). In fact increases are still passed back from the State to the Counties in an effort to balance the State Budget. Several new grants in the area of bio-terrorism and nutrition have been awarded to the department since FY01. Projection: Staff anticipates a continued reliance on grant funding to supplement General Fund moneys for health services in the future. Conversely, the State may reduce funding for grant programs that pay indirect costs, and this would reduce General Fund revenues derived from the payment of those indirect costs. Staff forecasts continued cost shifts from the State for AHCCCS and ALTCS during the 5 year period. Welfare: Welfare expenditures are posted entirely in Special Revenue Funds. Overall expenditures increased significantly from FY01 to FY03 as the Mountain Line Transit program (a nationally recognized rural public transportation system), received significant federal grant funding for the purchase of new public transit vehicles and facility improvements. Additionally, a new rural conservation corps employment program was initiated in FY01; the primary purpose of which is conservation management and youth development in the unincorporated areas of the County. This is the Coconino Rural Environmental Corps program. Coconino County Arizona—Adopted Budget FY 2003-2004 51 Coconino County Arizona ANALYSIS OF EXPENDITURES—CONTINUED Projection: These expenditure levels are expected to continue during the next five years as the transit system expands and the conservation corps program continues. There are no Welfare expenditures in the General, Debt Service, Capital and Proprietary Funds. Capital Outlay: Capital Fund expenditures decreased significantly between FY01 and FY03 as several capital projects neared completion, including the Historical Courthouse renovation, completion of the mold eradication and remodel of the County Administrative Center and the remodel of the former Sheriff’s Office to accommodate the Geographic Information Systems (GIS) and Information Technology (IT) departments’ new offices. Projection: Expenditures will continue to decrease significantly after FY03 as the County completes its major capital investment program. Beginning in FY04 capital expenditures will be incurred for a new capital plan for parks and open space. A sales tax initiative was passed by the voters in November 2002 for the purpose of funding the parks and open space plan. Mountain Line Transit System also has significant capital expenditures in the FY04 Budget. The County is in the process of developing a new Capital Improvement Plan to address continuing facilities, roads and parks needs. Debt Service: Principal Retirement and Interest and Fiscal Charges Debt Service Funds experienced a significant decrease in their expenditure budgets between FY01 and FY03 as a significant portion of these funds were reclassified to Capital expenditures. Debt service funds are funded principally by a transfer from the General Fund into a reserve which is dedicated for the repayment of two issues of Certificates of Participation for capital improvements. Interest earned on these moneys are used to repay principal and interest on the debt outstanding. Projection: For a complete discussion of specific debt obligations, please refer to section Improvement Districts and Tax Rate (page 319). Coconino County Arizona—Adopted Budget FY 2003-2004 52 Coconino County Arizona RESERVES POLICIES, CHANGES IN FUND BALANCE AND LONG-TERM OUTLOOK Responsible reserve policies will provide adequate resources for cash flow and contingency purposes, while maintaining reasonable tax rates. In 1996, the Board of Supervisors directed staff to set up a fiscal reserve for cash liquidity purposes (i.e. designated fund balance) in the County General Fund equal to at least 10% of its annual operating budget. In addition to the General Fund, other major funds, Public Works and the Kachina Village Improvement District (KVID), maintain a contingency fund, also for cash liquidity purposes, (i.e. designated fund balance) equal to at least 10% of their annual operating budgets. Expenditures are authorized by the department director, or the Board of Supervisors in the case of the General Fund, if necessary. The County also maintains an operating contingency of $300,000 in the General Fund to provide for unanticipated expenditures, or to meet unexpected increases in service demands. Use of these funds is subject to the County Manager’s approval. A quarterly activity report on this fund is provided to the Board of Supervisors. Available fund balances are not used for ongoing operating expenditures unless a determination has been made that available balances are in excess of required guidelines and that plans have been established to address future operating budget shortfalls. For using fund balances, emphasis is placed on onetime uses. An annual review of cash flow requirements and appropriate fund balances is undertaken to determine whether modifications are appropriate for the reserve/contingency policies. The County has experienced significant decreases in several fund balances between FY 2002 and FY 2004. These declining fund balances are pronounced in the areas of debt service (as debt obligations are paid down), asset repair and replacement funds (as repairs are made to facilities), Public Works Roads Fund (as planned road construction and maintenance projects are completed), and the County Flood Control District (for planned drainage projects). Conversely, significant increases in fund balances have occurred during the past two years for both new and ongoing capital projects, including the Parks and Open Space initiative for which the voters approved an 1/8 cent sales tax in November 2002, which became effective on January 1, 2003, and the transfer of available lapsed General Fund dollars to the operating emergency reserve fund. The following paragraphs explain the reasons for major changes in individual fund balances, as well as the trends that are being experienced for specific fund types, such as debt service and capital projects, after which several pages contain the detail for changes in fund balances for all active County funds from FY02 to FY04. The fund balances on subsequent pages are as of June 30, or the end of each fiscal year, and are sorted in descending order based on the FY04 forecast ending balances. Many funds have zero fund balances at fiscal year-end, including grant funds that are funded on a reimbursement basis. Several funds with small deficit balances in FY04, such as Boat Patrol (fund 1255), will be resolved through transfers in from other funds. Resolutions have also been identified for those funds reflecting relatively large deficits in FY04. HIV Outpatient & Support (fund 1384) is a federal grant with reimbursements received through the end of the federal fiscal year. Coconino Rural Environment Corps (CREC, fund 1415) will receive contractual payments from various clients, including the U. S. Forest Service. Peaks View Park (fund 1730) will receive a transfer from Parks Capital Projects (fund 1739) and the Coconino Capital Space Plan (fund 1634) will receive a transfer from the Capital Plan Debt Service (fund 1635). A discussion of reserves, policies, changes in fund balances and long-term outlook by major fund type follows: Coconino County Arizona—Adopted Budget FY 2003-2004 53 Coconino County Arizona RESERVES—CONTINUED General Fund: The Auditor General, State of Arizona, and the Government Finance Officer’s Association (GFOA) recommend that local governments maintain a reserve fund balance in their general fund equal to 10% to 15% of that fund’s annual operating budget. The County has set aside 12% of the General Fund’s total operating budget as a reserve in FY04, to be used for expenditure emergencies or to make up for shortfalls in estimated revenues. Funds available to set aside have partly been a result of imposed expenditure reductions in the General Fund departmental base budgets in fiscal years 2002, 2003, and 2004. The goals for these annual reduction amounts were 5%, 3% and 6%, respectively, as a result of a slowing national economy as well as State Budget cuts which have affected General Fund expenditure capacity. In the absence of these cuts the fund balance in the County General Fund would be less than 3% of the FY04 expenditure budget. The General Fund is the County’s largest single fund, and a portion of its available funds is used to support certain other funds/functions which are not selfsustaining, for example the solid waste fund and several health and community services programs. A revenue shortfall in any fund that receives general fund support must, by default, be absorbed in the general fund; thus it is very important to have reserve funds available in the general fund. Debt Service Funds and Capital Projects Funds: The debt service fund is for the repayment of the $18.5 million of certificates of participation (COPS) issued in 1998, and the repayment of an additional $11.6 of COPS issued in 2001 for the completion of the Facilities Plan and Phase I of the Parks Plan. The Facilities debt service fund balance decreased from $19.4 million in FY03 to $15.3 million in FY04 (as a result of payments on outstanding debt), while the Parks Projects fund will grow to $14.9 million with the collection of sales taxes dedicated to the repayment of the first of three bond issues. Approximately $11 million will be issued for the Parks Plan in May 2004. The projects identified for the Parks program include the purchase of land, additional improvements to Ft. Tuthill County Park and Fairgrounds, and the construction of regional parks. Expenditures to date have been predominantly for planning and engineering. The fund balance is expected to grow by $2.1 million in FY04. The sales tax, which will be used for the debt repayment, is due to sunset in approximately ten years, once $33 million has been collected whichever is sooner. Eight road improvement districts are in various stages of design and construction. Improvement districts issue bonded debt, usually for a period of ten years, in order to raise the necessary funds to complete the construction project. Defeasance of this debt occurs as assessment payments are made by the property owners semi-annually. Overall, due to the timing of assessment payments and debt service due, changes in fund balances for road improvement districts tend to be minimal from year to year. Coconino County Arizona—Adopted Budget FY 2003-2004 54 Coconino County Arizona RESERVES—CONTINUED Special Revenue Funds: The largest fund balances for this fund type are the Road Fund (1841) and the Forest Fee Find (1050). Road projects consume several million dollars annually, and are primarily funded from gasoline tax, or Highway User Revenue Fund (HURF), Vehicle License Tax, and from National Forest Fees revenue. The County’s receipts for National Forest Fees have declined over the past several years, causing a declining fund balance by $4 million by year-end FY04. The County is engaged in the development of a revised Capital Plan which will emphasize timing and planning for projects to determine more up to date fund balances. Coconino County Arizona—Adopted Budget FY 2003-2004 55 Coconino County Arizona Fund Balances at June 30 All County Funds Fund 1635 1739 1050 1006 1740 1847 1841 4032 1637 4001 1818 4002 1002 1639 4027 1052 1336 1732 4007 1610 1879 1638 1736 1548 1417 Fund Description Debt Service for Capital Plan Parks Capital Projects National Forest Fees Revenue/Emerg/Expend Resrv Parks and Open Space Mechanical Services Road Jail District Repair & Repl Asset Repair & Repl Reserve Flood Control District Recorder's Storage & Retrieval County Library Fund Employee Benefit Trust State Aid to Detention $2.3 mill County Jail District (a) Title III Forest Fees Healthy Coconino Fund Ft. Tuthill Land Acq & Dev KVID Paving Debt Service '92 5% Local Fill The Gap Workforce Investment Act Capital Projects-Phase II Livestock Arena Fund-Capital Adult Probation Services Mountain Line FY02 Actual Ending Fund Balance FY03 Estim. Ending Fund Balance Incr/(Decr) From FY02 to FY03 % Change From FY02 to FY03 FY04 Forecast Ending Fund Balance Incr/(Decr) From FY03 to FY04 % Change From FY03 to FY04 19,371,848 7,686,482 10,158,447 3,306,764 3,341,152 14,327,226 1,926,173 1,947,301 935,174 450,350 408,816 978,043 375,292 9,781 65,157 278,690 234,988 259,332 74,660 (1,122) 143,399 136,845 317,489 215,371 17,512,776 7,155,577 11,902,086 3,406,917 761,669 3,379,115 12,319,996 1,926,488 1,780,746 1,091,397 519,911 380,826 689,325 372,738 325,699 406,486 278,690 233,389 207,015 138,160 179,867 142,423 135,914 240,133 335,194 (1,859,072) -9.6% 15,276,909 14,948,194 7,784,086 4,962,201 2,859,944 2,814,165 1,931,850 1,926,488 1,387,932 534,002 501,405 450,867 421,825 372,738 325,699 247,600 244,204 233,389 207,015 203,160 185,242 142,423 135,914 133,653 123,705 (2,235,867) -12.8% 7,792,617 108.9% (4,118,000) -34.6% Coconino County Arizona—Adopted Budget FY 2003-2004 (530,905) -6.9% 1,743,639 17.2% 100,153 3.0% 761,669 0 37,963 1.1% (2,007,230) -14.0% 315 0.0% (166,555) -8.6% 156,223 16.7% 69,561 15.4% (27,990) -6.8% (288,718) -29.5% (2,554) -0.7% 315,918 n/a 341,329 523.9% - 0.0% (1,599) -0.7% (52,317) -20.2% 63,500 85.1% 180,989 n/a (976) -0.7% (931) -0.7% (77,356) -24.4% 119,823 55.6% 1,555,284 45.7% 2,098,275 275.5% (564,950) -16.7% (10,388,146) -84.3% - 0.0% (392,814) -22.1% (557,395) -51.1% (18,506) -3.6% 70,041 18.4% (267,500) -38.8% - 0.0% 0 0.0% (158,886) -39.1% (34,486) -12.4% - 0.0% - 0.0% 65,000 47.0% 5,375 3.0% - 0.0% - 0.0% (106,480) -44.3% (211,489) -63.1% 56 Coconino County Arizona Fund Balances at June 30 All County Funds –Continued Fund 1729 1342 1799 1755 1682 1610 1301 4019 1074 1722 1005 1727 1305 1610 1318 1385 1556 1004 1819 1525 1610 1683 1402 4014 1603 Fund Description Racing AZ Nutrition Network-Health Bad Check Prosecution Anti-Racketeering Public Def State Fill the Gap 5% Local Fill The Gap WIC Grant Kachina Village Improvement School Programs Clerk's Forfeiture Fund Vacation/Sick Leave Liability Raymond Park Family Planning 5% Local Fill The Gap St MCH Blck Grnt(School-Based) HIV Prevention Planning Superior Crt State Fill the Gap Self Insurance Trust Fund Voter Tabulation Equipment Fund Work Furlough Program 5% Local Fill The Gap Public Def Fees Svc Community Svcs Donations Tusayan Special Lighting District JCEF Flag JC FY02 Actual Ending Fund Balance FY03 Estim. Ending Fund Balance 204,128 (1,247) 153,425 220,360 35,057 47,030 85,944 479,825 66,121 137,104 107,475 (646,026) 57,402 21,751 75,731 37,059 229,250 32,086 72,321 19,400 92,946 70,884 43,395 51,455 178,161 52,585 143,050 276,827 62,219 87,030 86,312 396,688 66,121 112,704 109,744 (21,412) 60,409 40,251 57,504 36,795 251,482 52,833 99,325 65,610 35,900 89,803 59,923 46,596 37,467 Coconino County Arizona—Adopted Budget FY 2003-2004 Incr/(Decr) % Change From FY02 to FY03 From FY02 to FY03 (25,967) -12.7% 53,832 n/a (10,375) -6.8% 56,467 25.6% 27,162 77.5% 40,000 85.1% 368 0.4% (83,137) -17.3% - 0.0% (24,400) -17.8% 2,269 2.1% 624,614 96.7% 3,007 5.2% 18,500 85.1% (18,227) -24.1% (264) -0.7% 22,232 9.7% 20,747 64.7% 99,325 0.0% (6,711) -9.3% 16,500 85.1% (3,143) -3.4% (10,961) -15.5% 3,201 7.4% (13,988) -27.2% FY04 Forecast Ending Fund Balance 119,392 105,413 100,717 95,186 93,119 87,030 85,545 79,699 66,121 64,604 61,244 60,876 60,770 58,751 58,495 58,476 55,207 55,173 54,325 52,969 50,900 48,803 48,416 45,496 41,367 Incr/(Decr) % Change From FY03 to FY04 From FY03 to FY04 (58,769) -33.0% 52,828 100.5% (42,333) -29.6% (181,641) -65.6% 30,900 49.7% - 0.0% (767) -0.9% (316,989) -79.9% - 0.0% (48,100) -42.7% (48,500) -44.2% 82,288 384.3% 361 0.6% 18,500 46.0% 991 1.7% 21,681 58.9% (196,275) -78.0% 2,340 4.4% (45,000) -45.3% (12,641) -19.3% 15,000 41.8% (41,000) -45.7% (11,507) -19.2% (1,100) -2.4% 3,900 10.4% 57 Coconino County Arizona Fund Balances at June 30 All County Funds –Continued Fund 1842 1585 1545 1455 1272 1552 1016 1950 1315 1453 1723 1335 1692 1418 1475 1681 4026 1610 1424 1468 1752 1459 1579 1496 1733 Fund Description FY02 Actual Ending Fund Balance FY03 Estim. Ending Fund Balance Incr/(Decr) From FY02 to FY03 % Change From FY02 to FY03 FY04 Forecast Ending Fund Balance Incr/(Decr) From FY03 to FY04 % Change From FY03 to FY04 207,327 49,166 34,319 3,915 383,451 40,000 20,723 81,742 21,418 170,872 18,066 11,310 23,272 32,448 94,889 21,224 26,959 8,818 22,592 8,101 28,092 1,409 52,243 11,149 190,948 40,528 37,283 39,045 456,877 42,863 45,091 152,693 18,936 178,369 35,358 20,903 28,318 32,448 106,549 25,467 25,106 16,318 22,592 19,108 35,162 13,252 16,715 78,047 13,895 (16,379) -7.9% (150,000) -78.6% (8,638) -17.6% 2,964 8.6% 35,130 897.3% 73,426 19.1% 2,863 7.2% 24,368 117.6% 70,951 86.8% (2,482) -11.6% 7,497 4.4% 17,292 95.7% 9,593 84.8% 5,046 21.7% 40,948 40,796 40,483 39,480 38,812 38,474 36,591 35,204 31,780 30,320 29,820 28,780 28,318 28,199 26,210 25,417 25,106 23,818 22,592 21,816 21,252 20,767 20,326 16,561 16,556 Pinewood Improvements Conciliation Court Deferred Prosecution CASA-Special Advocate Jail Enhancement JCEF Superior Court Computer Lease/Buy Project Assessor Storage/Retrieval State STD Juvenile Probation Service Clerks Storage & Retrieval Child Health Grant Legl Def Fees for Service *VanGo Juvenile Diversion Fees Fund Public Defender Training Rudd Tank Road Construction 5% Local Fill The Gap *Emergency Services 24 Diversion-Intake Attorney Enhancement Juvenile Treatment Services Enhancement FundJuvenile Intensive Probation Livestock Auction Fund Coconino County Arizona—Adopted Budget FY 2003-2004 - 0.0% 11,660 12.3% 4,243 20.0% (1,853) -6.9% 7,500 85.1% - 0.0% 11,007 135.9% 7,070 25.2% 11,843 840.5% 16,715 n/a 25,804 49.4% 2,746 24.6% 268 0.7% 3,200 8.6% 435 1.1% (418,065) -91.5% (4,389) -10.2% (8,500) -18.9% (117,489) -76.9% 12,844 67.8% (148,049) -83.0% (5,538) -15.7% 7,877 37.7% - 0.0% (4,249) -13.1% (80,339) -75.4% (50) -0.2% - 0.0% 7,500 46.0% - 0.0% 2,708 14.2% (13,910) -39.6% 7,515 56.7% 3,611 21.6% (61,486) -78.8% 2,661 19.2% 58 Coconino County Arizona Fund Balances at June 30 All County Funds –Continued Fund Fund Description 1350 1303 1380 1406 1306 1606 1278 1348 1955 1077 1737 1391 1381 1604 1530 2021 1395 1304 1430 1605 1320 1693 4025 1731 1403 Healthy Families Dental Education MSM Outreach *State Housing Fund Child Health JCEF Williams JC Records Imprvmnt Teen Pregnancy Prevention Taxpayer Information Fund Red Rock Pathways Forest High Unit #5 Trail Immunization Program Tobacco Program JCEF Fredonia JC Interstate Compact Program Regional Accommodation School AZEIP Case Management CVD Heartbeat FEMA JCEF Page JC School Based/Linked Clinic Legl Defender Training 4021-03 Rudd Tank Rd Debt SvC Ft. Tuthill-"FUTS" Weed & Seed FY02 Actual Ending Fund Balance Coconino County Arizona—Adopted Budget FY 2003-2004 73,408 (5,867) 15,516 14,405 2,407 4,970 13,381 7,916 20,327 11,985 12,023 (523) 55,666 6,446 23 (6,117) 7,543 49,535 8,670 3,687 57,699 5,630 6,533 6,651 (2,031) FY03 Estim. Ending Fund Balance 56,951 (2,621) 15,499 14,405 (822) 9,370 13,460 12,250 16,112 11,985 11,942 7,009 58,440 8,500 4,023 49,483 1,909 45,523 7,549 5,230 4,782 6,825 6,679 6,606 6,493 Incr/(Decr) From FY02 to FY03 % Change From FY02 to FY03 (16,457) -22.4% 3,246 55.3% (17) -0.1% - 0.0% (3,229) -134.2% 4,400 88.5% 79 0.6% 4,334 54.7% (4,215) -20.7% - 0.0% (81) -0.7% 7,532 n/a 2,774 5.0% 2,054 31.9% 4,000 n/a 55,600 n/a (5,634) -74.7% (4,012) -8.1% (1,121) -12.9% 1,543 41.8% (52,917) -91.7% 1,195 21.2% 146 2.2% (45) -0.7% 8,524 -419.7% FY04 Forecast Ending Fund Balance 16,432 16,391 16,030 14,405 14,082 13,620 13,460 12,509 12,012 11,985 11,942 11,714 10,652 10,500 9,023 8,019 8,003 7,644 7,549 7,230 6,916 6,825 6,679 6,606 6,493 Incr/(Decr) From FY03 to FY04 % Change From FY03 to FY04 (40,519) -71.1% 19,012 n/a 531 3.4% 0 0.0% 14,904 n/a 4,250 45.4% - 0.0% 259 2.1% (4,100) -25.4% - 0.0% - 0.0% 4,705 67.1% (47,788) -81.8% 2,000 23.5% 5,000 124.3% (41,464) -83.8% 6,094 319.2% (37,879) -83.2% - 0.0% 2,000 38.2% 2,134 44.6% - 0.0% - 0.0% - 0.0% - 0.0% 59 Coconino County Arizona Fund Balances at June 30 All County Funds –Continued Fund Fund Description 1462 1524 1691 1521 4045 1274 1327 1626 1284 1310 1357 4064 1100 4042 1354 1317 1326 1334 1843 1330 1309 1302 1431 1429 1383 Diversion-Consequences Adult Intensive Probation Legal Def State Fill the Gap Adult Probation St Enhancement 4041-06 Rodeo Drive Operations Inmate Welfare Family Planning Title X Fredonia JC Enhancement Fund Protective Vests Injury Prevention Backcountry Food Buckboard Trail ID-Debt Svc Emergency Services 4041-03 Rodeo Dr Debt Service Health Start Supplemental Food Program Flag Comm Found for Teen Clinic Bio-Terrorism Forest Highlands Wetlands Proj Nutrition Grant HIV Education Home Care APS Energy Assistance Title V Ryan White Ttl III Planning FY02 Actual Ending Fund Balance Coconino County Arizona—Adopted Budget FY 2003-2004 2,553 2 1 4,038 4,681 211,439 3,762 3,540 7,163 4 (449) 179 2,599 2,500 82,326 2,872 55,781 18,799 2,182 7,205 - FY03 Estim. Ending Fund Balance 8,740 484 5,151 769 4,645 145,472 3,830 1,352 3,749 3,519 3,288 3,180 6,361 2,956 2,625 179 2,582 2,498 42,313 2,310 45,082 16,285 2,192 4,291 1,995 Incr/(Decr) From FY02 to FY03 % Change From FY02 to FY03 6,187 242.3% 482 n/a 5,150 n/a (3,269) -81.0% (36) -0.8% (65,967) -31.2% 3,830 n/a 1,352 na/ (13) -0.3% (21) -0.6% 3,288 n/a 3,180 n/a (802) -11.2% 2,952 n/a 3,074 n/a - 0.0% (17) -0.7% (2) -0.1% (40,013) -48.6% (562) -19.6% (10,699) -19.2% (2,514) -13.4% 10 0.5% (2,914) -40.4% 1,995 n/a FY04 Forecast Ending Fund Balance 5,391 5,169 5,151 5,056 4,645 4,091 3,946 3,752 3,749 3,519 3,288 3,180 5,611 2,956 2,625 2,614 2,582 2,498 2,313 2,310 2,256 2,222 2,168 2,077 1,995 Incr/(Decr) From FY03 to FY04 % Change From FY03 to FY04 (3,349) -38.3% 4,685 968.0% - 0.0% 4,287 557.5% - 0.0% (141,381) -97.2% 116 3.0% 2,400 177.5% - 0.0% - 0.0% - 0.0% - 0.0% (750) -11.8% - 0.0% (0) 0.0% 2,435 n/a - 0.0% (0) 0.0% (40,000) -94.5% (0) 0.0% (42,826) -95.0% (14,063) -86.4% (24) -1.1% (2,214) -51.6% - 0.0% 60 Coconino County Arizona Fund Balances at June 30 All County Funds –Continued Fund Fund Description 1428 4051 1329 4017 1628 1463 1724 1781 1407 1464 1481 4044 1325 1476 1360 4050 2020 1328 1332 1452 1483 1322 1474 1034 1586 Community Service Board Linda Lane Operations Injury Prevention Program Kachina CID Williams JC Enhancement Fund Juvenile Probation State Aid Child Support Automation State Aid to County Attorney Az Nutrition Network USDA Food Grant Title V Local Delinq Prevention 4041-15 Rodeo Dr. Prepayment Breast Feeding Peer Support Juv-Judicial Consolidation Proj Developmental Services/NICP 4047-15 Linda Lane Prepayment County School Fund Special Care Needs Buckle Up America (NACCHO) *Family Counseling (a) JAIBG Prenatal Educ & Prevention Juvenile Victim's Rights Impl CDBG Drug Enforcement Administration FY02 Actual Ending Fund Balance Coconino County Arizona—Adopted Budget FY 2003-2004 1,939 4,146 1,337 1,300 6,282 18,163 84,119 (775) 10,057 490 479 (4,721) 336 194 228 10,213 150 2,177 134 - FY03 Estim. Ending Fund Balance 1,775 4,146 1,337 1,291 72 18,490 38,619 1,083 10,342 586 502 476 446 (300) 344 10,676 218 10,620 150 134 (54) Incr/(Decr) From FY02 to FY03 (164) - % Change From FY02 to FY03 -8.5% - 0.0% (9) -0.7% - 0.0% (6,210) -98.9% 327 1.8% (45,500) -54.1% 1,858 n/a 285 2.8% 586 n/a 12 2.4% (3) -0.6% 446 n/a 4,421 93.6% 8 2.4% - 0.0% 10,482 n/a (10) -4.4% 407 4.0% - 0.0% - 0.0% (2,177) -100.0% - 0.0% (54) n/a FY04 Forecast Ending Fund Balance 1,871 1,646 1,337 1,291 1,150 1,122 1,102 1,097 1,083 806 586 502 476 446 388 344 289 244 218 210 188 150 141 134 130 Incr/(Decr) From FY03 to FY04 % Change From FY03 to FY04 96 5.4% (2,500) - -60.3% 0.0% - 0.0% 1,150 n/a 1,050 n/a (17,388) -94.0% (37,522) -97.2% - 0.0% (9,536) -92.2% - 0.0% - 0.0% - 0.0% - 0.0% 688 n/a - 0.0% 289 0.0% (10,432) -97.7% - 0.0% (10,410) -98.0% 188 0.0% - 0.0% 141 0.0% - 0.0% 184 n/a 61 Coconino County Arizona Fund Balances at June 30 All County Funds –Continued Fund Fund Description 1307 1264 1482 1784 1311 1150 1558 1549 1554 1331 1151 1547 4028 4090 1252 1253 1269 1251 1263 1559 1578 1589 1454 1465 1477 TB Control BOJ-Dispatch Juvenile Accountability Natl Criminal Hist Improvement Developmental Disability *Special Districts IV-D Case Process Enhancement Drug War DUI/Drug Court Implementation *Health Services Fund Special Districts Coordinator Community Punishment Program Jail District Building Fund 3rd Pod Construction from COP's Cannibus Eradication Patrol Boat Equip Replacement Governor's Highway Safety Grant Outside Pay Sheriff Donations State Justice Grant *ADR Grant - Court Admin *Law Library Healthy Community/Youth DOC Status Offender Juv Account Incntve BG FY02 Actual Ending Fund Balance FY03 Estim. Ending Fund Balance Incr/(Decr) From FY02 to FY03 % Change From FY02 to FY03 FY04 Forecast Ending Fund Balance Incr/(Decr) From FY03 to FY04 1,934 55 (6) 12 5 (211,039) 2,950 5,930 1,416 929 - 84 56 (1) 15 9 1 (31) 5 4 (248) 2,950 5,190 956 - (1,850) -95.7% 0.0% 1.8% - 0.0% (1) n/a 84 56 45 14 9 6 5 5 4 - - 1 46 n/a (1) -6.7% - 0.0% 5 500.0% Coconino County Arizona—Adopted Budget FY 2003-2004 21 350.0% (3) -25.0% 1 0.0% (31) n/a - 0.0% 4 n/a - 0.0% - 0.0% (248) n/a 211,039 100.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% (740) -12.5% - 0.0% - 0.0% - 0.0% (1,416) -100.0% 27 2.9% - 0.0% % Change From FY03 to FY04 36 n/a - 0.0% - 0.0% - 0.0% - 0.0% 248 100.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% (2,950) -100.0% (5,190) -100.0% - 0.0% - 0.0% - 0.0% - 0.0% (956) -100.0% - 0.0% 62 Coconino County Arizona Fund Balances at June 30 All County Funds –Continued Fund Fund Description 1492 1557 1762 1765 1793 1794 1782 1728 1849 1312 1313 1333 1349 1352 1353 1356 1408 1419 1421 1422 1423 1426 1427 1627 NEW PIC Act Model Court-State Funds CCRT:Coordinated Response Children's Justice Grant VOCA-Victims of Crimes Victim Compensation Federal Anti-Racketeering *Fair *Solid Waste DD Case Management Teen Prenatal Medicaid Awareness Svcs AZEIP Immunization-delete Guidance Center Contract Nutrition Education & Training Dom Violence Prev Educ City CDBG Eviction/Foreclosure *Housekeeping *Case Management *Congregate Meals *Home Delivered Meals *Respite Care *Home Program Page JC Enhancement Fund Comprehensive Plan Proj. Grant FY02 Actual Ending Fund Balance Coconino County Arizona—Adopted Budget FY 2003-2004 29,644 (1,142) 211,428 31,696 - FY03 Estim. Ending Fund Balance 40,533 (1,140) 6,450 200,500 8,450 - Incr/(Decr) From FY02 to FY03 % Change From FY02 to FY03 10,889 36.7% 2 0.2% - 0.0% - 0.0% 6,450 0.0% - 0.0% (10,928) -5.2% - 0.0% (23,246) -73.3% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% FY04 Forecast Ending Fund Balance - Incr/(Decr) From FY03 to FY04 % Change From FY03 to FY04 (40,533) -100.0% 1,140 100.0% - 0.0% - 0.0% (6,450) -100.0% - 0.0% (200,500) -100.0% - 0.0% (8,450) -100.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% 63 Coconino County Arizona Fund Balances at June 30 All County Funds –Continued Fund 1881 4036 4039 4052 4062 4085 4091 4035 4038 4054 4074 4023 4075 1102 1531 1757 1401 1471 1624 1850 1267 1460 1338 1392 1760 Fund Description FY02 Actual Ending Fund Balance FY03 Estim. Ending Fund Balance Incr/(Decr) From FY02 to FY03 % Change From FY02 to FY03 FY04 Forecast Ending Fund Balance Incr/(Decr) From FY03 to FY04 % Change From FY03 to FY04 19,151 (23) 166 17 4,845 9,098 (887) 7,714 16,707 (23) 167 (3) (12) 5,555 3,566 (780) 11,891 - 0.0% 0.0% 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% - 0.0% (3) (10) (12) (20) (54) (62) (109) - - - 0.0% Career Cter Training/Education (a) 4035-04 Rio Arroyo CID Construct Kiowa-Comanche ID Pinon County ID-Construction Buckboard Trail ID-Construction Pawnee CID Shoshone-Construction 4035-03 Rio-Arroyo CID Deby Svc Kiowa-Comanche Pinon COunty ID Debt Service Oakwood Pines-Debt Service Rudd Tank Road Investment Oakwood Pines-Operations Assistance Drug Treatment & Education Drug Prosecution *Community Services Juvenile Detention Enhancement FLAG JP CPAF Enhancement Grant *Community Policing Juvenile Parole Death Certificates Commodity Suppl Food Program Victim Restitution Coconino County Arizona—Adopted Budget FY 2003-2004 - 0.0% (2,444) -12.8% - 0.0% - 0.0% 1 0.6% (20) -117.6% - 0.0% (12) n/a 710 14.7% (5,532) -60.8% 107 -12.1% 4,177 54.1% - 0.0% (16,707) -100.0% 23 n/a - 0.0% (167) -100.0% - 0.0% (10) 0.0% - 0.0% (5,575) -100.4% (3,620) -101.5% 718 -92.1% (12,000) -100.9% 64 Coconino County Arizona Fund Balances at June 30 All County Funds –Continued Fund Fund Description 4048 1283 4082 1254 1255 1753 1425 1275 3001 1257 4056 4072 1036 1404 1878 1384 1415 1730 1634 Linda Lane ID Debt Service RATE Gang Task Force Toho-Tolani ID-Construction Metro Unit *Boat Patrol Atty VRIA:Victm Rghts *Energy Assistance BJA-LLEBG Fire District Assistance Drug Detention Tonowanda ID Oakwood Pines-Construction CDBG House Services *Youth Services-County Funded Welfare to Work HIV Outpatient & Support CREC Fee For Service (a) Parks & Rec - Doney Park Coconino County CID-Space Plan FY02 Actual Ending Fund Balance (130) (191) 126 127 (2,893) (3,521) 1,364 (119) (406) (883) (31,453) (30,535) (435,554) (1,330,346) Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Estim. Ending Fund Balance (130) (191) (212) 126 (486) (1,351) (2,893) (3,521) (923) (7,500) (10,000) (406) (36,216) (883) (100,183) (48,661) (410,554) (1,439,816) Incr/(Decr) % Change From FY02 to FY03 From FY02 to FY03 - 0.0% - 0.0% (212) 0.0% - 0.0% (486) 0.0% (1,478) n/a - 0.0% - 0.0% (2,287) -167.7% 119 -100.0% (7,500) 0.0% (10,000) 0.0% - 0.0% (36,216) 0.0% - 0.0% (68,730) 218.5% (18,126) 59.4% 25,000 -5.7% (109,470) 8.2% FY04 Forecast Ending Fund Balance (130) (191) (212) (536) (1,810) (2,489) (2,893) (3,521) (3,923) (7,294) (7,500) (10,000) (27,666) (36,216) (36,983) (111,525) (235,991) (435,554) (1,967,046) Incr/(Decr) % Change From FY03 to FY04 From FY03 to FY04 - 0.0% - 0.0% - 0.0% (662) na/ (1,324) 272.4% (1,138) 84.2% - 0.0% - 0.0% (3,000) 325.0% (7,294) 0.0% - 0.0% - 0.0% (27,260) na/ - 0.0% (36,100) n/a (11,342) 11.3% (187,330) 385.0% (25,000) 6.1% (527,230) 36.6% 65 Coconino County Arizona BUDGET PRIORITIES AND BUDGET ALLOCATIONS FOR FY04 The Board of Supervisors, in conjunction with their fiduciary responsibility, regularly reviews and establishes priorities to guide the budget decision-making process and to provide departments focus and direction to better serve Coconino County citizens. At the beginning of each budget cycle, these strategies are reviewed and confirmed by the organization. Departments are requested to submit documentation for increased funding using these priorities as guidance. This past year the Board of Supervisors identified updated strategic priorities better aligned with the future direction of the organization and designed to respond more closely to the needs of the citizens of Coconino County. These new priorities are: 1. Alternate Methods of Program Delivery: Integrated service delivery County-wide; reform of mental health; greater outreach and provision of services to rural communities; to develop the Criminal Justice system, Health and Community Services; collaborate with other organizations and interdepartmentally. 2. Citizen Outreach: To provide public education regarding County processes; poll citizens and improve access for citizens; to follow up and track complaints; to hold citizen town halls for citizen input and inclusiveness; to understand the differences in and within each community; to develop youth partnerships; to impement the Help America Vote Act. 3. Intergovernmental Relations: Educate citizens on County government, including tribal officials; collaborate with Navajo Nation on health care and infrastructure; work well with other counties on regional issues; emergency services; explore opportunities with other agencies; determine service for the City and County to collaborate on and joint planning for the future; more investment of time and money; greater and more aggressive interaction with the State Legislature; and planning. 4. Budget and Fiscal Policy: Refine internal budgeting procedures; line item budget review; budget relative to population growth, service delivery and land use; programmatic budgeting and service approach to resource allocation; review mandated services and ask why; review grants; have a strong fiscal position with reserves; ensure fiscal resources meet needs; stabilize Jail District finances and local population management; develop and maximize existing funding streams; develop fall-back position; analysis of fiscal impact of legislative changes. 5. Land Management: become conservation easement experts; accomplish Comprehensive Plan; lot split legislation; joint planning with Community Development and Public Works; design standards reviewed for innovation and Green Building Code; protect open space; address water and drainage issues; develop secondary roads standards (regarding the dirt roads issue); and protect sacred sites. 6. Organizational Development: Develop the culture of the organization (inclusiveness, employee outreach); employee development programs; ensure every employee understands the County’s reason for being (enhance the public good); internal customer service; employees use creativity and are self-managers; employee recognition programs; explore other models of doing business; develop organizational workplace; fully integrated technology; clear County policy for each County function. 7. 5-Year Capital Plan and beyond: Completion of Capital Plan; Williams and downtown Master Plan; road improvement projects; expand County parks; Search and Rescue and Transit buildings; inventory priorities; update space plan to include outlying areas; identify funding opportunities; and a long-term maintenance plan. Coconino County Arizona—Adopted Budget FY 2003-2004 66 Coconino County Arizona BUDGET ALLOCATIONS FOR FY04—CONTINUED 8. Board Development: set clear priorities; act collectively; Board and staff communicate well; align organizational, departmental and BOS district issues In order to respond to these priorities, the following highlighted increments are recommended for consideration. Under Alternate Methods of Program Delivery, the County funded mandated increment requests for expenses shifted from the State back to the Health department for ALTCS and Title 36 Involuntary Commitments. For Budget and Fiscal Policy, funding for the Assessor’s request for two additional appraisers was approved. These two positions will serve to update the tax rolls and increase the County’s property tax revenues in future fiscal years. Under Land Management, sales tax-revenue funded for projects scheduled under the Parks and Open Space program was approved; road improvement projects currently underway received continued funding as did new construction through Public Works; this department also received authorization to add new FTE’s to cover operators for outlying areas (Blue Ridge). Under Organizational Development: Using existing funding, a major effort is underway toward the development of the organizational workforce and increasing its level of service provision. Toward this end, two positions formerly half-funded for FY03 were authorized for full and permanent funding in the Flagstaff Justice Court. These positions were initially approved at partial funding under a CPAF phase-in grant and have become integral parts of the service level this department is expected to provide for records management and calendar coordination for the judges in addition to administrative coverage. Under 5-Year Capital Plan and beyond: funding was provided for increment requests from Facilities to increase allocations for downtown utilities; former appropriations were not sufficient to cover the increased electrical and gas use burdens placed on remodeled facilities by addition of climate controls and technology units to newly occupied spaces. While Adult Probation’s housing remains an outstanding issue, Transit has indicated an interest in the South Dental building and Facilities and Health have been discussing moving the Dental clinic to King Street contingent upon sale of the dental building. Funding for the construction of the Williams Justice facility was also approved, now that agreements have been finalized with other implicated agencies. How will we measure our progress? In order to implement these priorities, the Board of Supervisors and the County Manager commissioned all departments to develop goals to be achieved, activities to be performed and quantitative statistics to monitor the progress under each. These “performance measures” are normally reviewed and updated by each department prior to a line item budget submission in order to permit the department formal planning opportunities during the development of the overall County budget. Details of these goals, activities and measures were provided to the Board, the County Manager and the departments under a separate document. Coconino County Arizona—Adopted Budget FY 2003-2004 67 Coconino County Arizona BUDGET ALLOCATIONS FOR FY04—CONTINUED Finally, in order to measure the viability of the stated goals against the County’s available financial resources, the Office of Planning and Budget develops the organization’s Five-Year General Fund Plan in order to examine the impact of certain programs, approved incremental expenditures and staffing increases in the out-years. This plan is provided to the Board of Supervisors and the County Manager as a reference document to assist them in identifying those programs which best serve the County and its citizens and those programs that may ultimately result in fiscal liability for the County. The County will undertake significant revision of its currently used performance measure system to update its methodology in order to be more in alignment with the current practices of other government agencies. The revised system will be in place and available for organization and citizen reference at the conclusion of next year’s budget cycle. Coconino County Arizona—Adopted Budget FY 2003-2004 68 Coconino County Arizona BUDGET ALLOCATIONS FOR FY04—CONTINUED INCREMENT HIGHLIGHTS APPROVED FOR FUNDING UNDER THE GENERAL FUND The following chart illustrates the allocations corresponding to approved General Fund increments by department, general increment purpose and allocation amount. Health - ALTCS Contribution, $57,628 Community Svcs - Deputy Public Health Fiduciary (6 mos.), $24,388 Facilities - King Street Dental Clinic, $204,000 Parks and Open Space-Funded Operations and Maintenance, $147,563 Parks - Facility Improvements General Fund, $36,700 Facilities - Downtown Utilities, $94,775 County Attorney - Victim Rights , $1,720 Facilities - Tech Center Operations and Maintenance, $10,900 Juvenile - Officer Training and Overtime, $47,816 Recorder - Postage, $10,000 Superior Court - Restoration to Competency, $75,000 Assessor - Property Tax Roll Personnel, $184,460 Justice Courts - Admin Support, $59,332 Sheriff - Support Services Increases to City, $78,970 Coconino County Arizona—Adopted Budget FY 2003-2004 Adult Probation - Housing Rental, $132,914 69 Coconino County Arizona TITLE III PROJECTS FOR FY04 FY03 Ending Fund Balance FY04 Title III Allocation Total Available for FY04 Allocations Department Community Development Community Development Community Community Community Community Community Services Services Services Services Services Community Services Community Services Community Services County Manager Geographic Info. Sys. Geographic Info. Sys. Sheriff Sheriff Sheriff Sheriff Sheriff Title III Reserve 368,097 701,680 $ 1,069,777 FY04 Budget Project Name Project Description Admin. Support for Addressing Project .5 FTE staff for addressing project. Comprehensive Plan Project Coordinator Comprehensive Plan Project Coordinator to update current County Comprehensive Plan. CREC Program To continue forest thinning with CREC crews. Fredonia CREC Project To continue the Fredonia Project with CREC crews. Comm CREC Forest thinning and chain saw purchase. FT Valley Project (forest thinning) To fund 1-8 person crew and purchase chainsaws. Training for CREC crews Training of corps members to help mitigate the exposure to risk that accompanies the conservation projects. Summit Restoration Project Tree thinning for fire protection in conjunction with Summit Fire Department. Purchase Pick-up truck To transport crews and equipment to work sites. Forest Projects Greater Flagstaff Forest Partnership Wildfire Risk Reduction-Co-op Extension Wildfire risk reduction near City/Forest Service interface. GIS-Aerial Project Aerial mapping project to obtain GIS data. Street Centerline and Standard Over the past 1.5 years, the Coconino County Geographic Addressing Project Information System (GIS) Department has been building a foundation to create a standard addressing system for the unincorporated areas of the County. Sheriff-Patrol/SAR building plan Design and engineering costs for new SAR building. Search and Rescue - Operating Budget 80% of Search and Rescue operating budget funded by Title III. Title III - Flagstaff Patrol Title III funds to cover patrol activities on federal lands. Search and Rescue-Title III-Vehicles Replace 1983 Chevy one-ton pickup; Snowmobile/ATV replacement program; increase to motor pool for replacement of vehicle purchased through Title III funds. Search and Rescue Title III funds - Replace 1984 GE mobile radio; replace 10 1990 Standard and 10 1984 Uniden protable radios; portable radio battery replacement and radio accessories. Reserved for future projects Unallocated portion of Title III funding: possible projects include ea easements, community cleanups, and CREC projects in Fredonia and Flagstaff Total FY 2004 Budget Coconino County Arizona—Adopted Budget FY 2003-2004 $ 40,000 50,200 42,403 19,998 12,000 30,900 37,600 20,310 28,000 10,000 44,000 107,100 56,791 51,630 92,778 69,867 93,600 15,000 247,600 1,069,777 70 Coconino County Arizona GENERAL FUND OPERATING BUDGET Operating Budget Policies: The County adopts a balanced budget annually and does not use debt or bond financing to fund current operating expenditures. As a general rule, the County is committed to using only recurring revenues to fund recurring expenditures. In accordance with policy, a waiver was granted as part of the FY02-FY04 budget process and the County used available one-time fund balances to fund some of its appropriations due to a slowdown in revenue growth consistent with the recent national economic slowdown. Due to the continuing inconsistency in the County’s revenue streams, efforts are being made to find recurring revenues sources for the continued funding of these appropriations, the most significant of which was the Board of Supervisors decision to raise County primary property tax rate by 14 % in order to cover not only these recurring expenditures but unanticipated and unfunded State mandates. (See Property Tax discussion, page 34-35). The County maintains a budgetary control system to ensure adherence to the adopted budget. Quarterly reports are prepared and provided to the Board of Supervisors by the Office of Planning and Budget which compare actual revenue and expenditures to budgeted amounts as well as provide updates to the County five-year financial plan and forecast. As previously stated, the Office of Planning and Budget develops and regularly updates a five-year financial forecasting system which includes projections of revenues, expenditures and future costs of current budget decisions and financing of capital improvements. The current revenue and expenditure five-year plan on the following page illustrates the results of this process. Departmental requests for increases in funding for FY04 were evaluated within the context of these financial plans and a determination was made on the impacts on the operating budget, the impact on the expenditure limit (see page 73), the impact on service levels and the future cost-benefit to the County. If deficits appear to be forthcoming within a fiscal year after the budget is adopted, spending during the fiscal year must be sufficiently reduced to create a positive cash balance. Before Fiscal Year 2002, the last time this occurred in the County’s history was ten years ago at which time staff began developing an in-house forecasting and financial monitoring system so that appropriate steps could be taken prior to a deficit actually occurring. During the course of Fiscal Year 2003, as the impact of the reduced collections in State-shared sales tax and other State-funded program budget reductions became apparent, all departments within Coconino County were required to reduce their expenditure budgets by 6% for FY04. Most departments were able to comply with this requirement. This expenditure budget reduction permitted the County to generate enough in lapse funding to cover those recurring costs approved in Fiscal Year 2003 not covered by the increased property tax for Fiscal Year 2004. These recurring costs will, however, need to be revisited in Fiscal Year 2005. Coconino County Arizona—Adopted Budget FY 2003-2004 71 Coconino County Arizona GENERAL FUND FIVE-YEAR FINANCIAL SUMMARY FY03-08 Base adjusted by 3% FY 2003 FY 2003 Budget Estimates Final Budget FY 2004 Base Expenditure Budget Increase in Liability Insurance Operating and Capital Carryovers Transfers from the General Fund 94% Base FY 2004 FY 2005 FY 2006 FY 2007 Average growth rate FY 2008 31,617,553 32,384,234 32,158,902 33,569,678 34,569,678 35,768,783 37,015,852 182,645 273,967 410,950 6,336,428 1,138,992 5,170,147 121,763 1,067,896 6,505,056 5,271,999 5,375,857 5,481,762 5,589,752 3.78% 2.03% Budget Increments Approved Increments- Recurring - One Time 347,902 Pay Plan - - - one-time pay adjustment FY04 for benefits increase Alcohol Counseling Project 823,345 817,172 - - - - 1,000,000 1,199,105 1,247,069 1,296,952 587,431 48,500 48,500 48,500 50,000 48,500 50,000 50,000 100,000 50,000 100,000 50,000 100,000 50,000 100,000 50,000 100,000 0.00% 0.00% 607,344 291,000 656,521 150,000 66,387 700,285 300,000 69,583 315,000 714,081 300,000 69,583 320,000 728,148 300,000 69,583 325,000 742,493 300,000 69,583 330,000 2.03% 2.95% 66,472 686,756 268,310 69,583 - 30,000 715,274 33,715 - Additional Programs AS 400 Self-Insurance Trust Fund ( In FY03 this was funded with the $1.6M) Solid Waste Program Contingency Fund Reserve Technology Fund Training Fund Expanded Services- Juvenile Operating costs for Completed Capital Projects Fort Tuthill Positions & Increments previously funded w/one-time money Justice Court positions (one time only) Subtotal-Current Operating Expenditures - - - - 0.00% - 41,429,212 39,740,570 41,870,638 41,498,308 42,880,949 44,344,312 45,905,582 2.41% 36,972,970 300,000 38,339,328 300,000 37,272,970 38,639,328 39,408,819 250,000 670,001 40,328,820 40,150,151 200,000 670,001 41,020,152 40,769,897 200,000 670,001 41,639,898 41,708,362 200,000 670,001 42,578,363 1.35% Revenues Total 39,566,388 275,000 670,001 40,511,389 1.28% Operating Surplus/(Deficit) (4,156,242) (1,101,242) (1,359,249) (1,169,488) (1,860,797) (2,704,414) (3,327,219) 36.20% 5,393,516 5,393,516 (1,059,249) 300,000 (1,928,737) 300,000 (3,489,534) (6,193,948) (1,928,737) (3,489,534) (6,193,948) (9,521,167) Revenues Base Revenues Interest on Investments Raise Property Taxes: 6 cents Use of Fund Balance or Reserves: Beginning Fund Balance-based on Preliminary Audit Insurance Reserve: offset Medical Premium Increase FY04-FY06 Ending Fund Balance Coconino County Arizona—Adopted Budget FY 2003-2004 300,000 1,237,274 4,292,274 (1,059,249) 72 199.72% Coconino County Arizona EXPENDITURE LIMIT The Arizona Constitution specifies that counties will be subject to expenditure limitations in their annual budgets. This law has been in place since fiscal year 1980 and is based upon a decision by voters to place limits on the spending capacity of local governments. Expenditures that are subject to the limit are those derived from local revenues which include property taxes, county sales tax, fees for services, permits, licenses and court fines as well as a portion of the gasoline tax. Capital expenditures that are debt-financed are not subject to the limit. Additionally, neither are the expenditures to meet debt service obligations. Revenues received from the State or Federal government are excludable from the limit calculation as well. The Arizona Economic Estimates Commission (the EEC) publishes the expenditure limit for every county by May 1 for the upcoming fiscal year beginning on July 1. Fiscal Year 1980 is referred to as the base year. The calculation for each successive year’s expenditure limit as set in statute contains three parts. First, annual growth in the limit can occur based on the County’s change in population. The population factor in the calculation is the percentage growth in the County population for the current year compared to the population count as of July 1, 1978. The second factor in the calculation accounts for inflation. Each year since 1980, the current year’s national gross domestic product implicit price deflator (GDP) is compared to the 1978 GDP price deflator. The population and inflation factors are multiplied times the third part of the calculation which is the expenditure base for FY1980. The result is the expenditure limit for the new fiscal year. The graph on the following page illustrates the change in the annual expenditure limit since 1980. The annual expenditure limit for FY03 is almost four times what it was in 1980 but only $330,000 higher than FY02 and in fact less than the limit for FY01. The first reason for this is the Census 2000 for the County figures downsized the actual population (versus previous estimates) and hence the County’s expenditure limit. Additionally, the Federal Bureau of Economic Statistics adjusted the formula further by recalculating the base year to 1996 for the GDP price deflator and then re-indexed the calculation on measuring inflation. These combined changes dramatically reduced the expenditure limit figure for the County. The annual expenditure limit for FY04 is four times what it was in 1980 and has surpassed the previously highest expenditure limit in FY01. Coconino County has never exceeded the annual expenditure limit. The County has accumulated expenditure limit credits from prior years when actual expenditures were less than the limit. These amounts are being carried forward to be used this year and in future years when expenditures would otherwise exceed the limit for a particular year. These carry forward amounts may also be used to support capital projects. The County has begun a discussion on proposing legislative changes to the current law to update parts of the calculation and/or requesting voters to permanently adjust the base to allow a more realistic expenditure budget subject to the limit for the future. Coconino County Arizona—Adopted Budget FY 2003-2004 73 Coconino County Arizona EXPENDITURE LIMIT GROWTH 1980-2004 The chart below illustrates changes in the expenditure limit since 1980. The chart demonstrates the effect of adjustments to the calculation of the Expenditure limit on amounts for the County in FY01, FY02, FY03 and FY04. FY 04 $42,211,753 FY 03 $40,830,714 FY 02 $40,506,541 FY 01 $41,121,086 FY 00 $39,533,349 FY 95 $31,633,275 FY 90 $24,003,655 FY 85 $17,562,554 FY 80 $10,268,127 $0 $5,000,000 $10,000,000 $15,000,000 Coconino County Arizona—Adopted Budget FY 2003-2004 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 $45,000,000 74 Coconino County Arizona DEBT MANAGEMENT POLICY Coconino County Debt In 1996 the County adopted a debt management policy with the purpose of maintaining the County's ability to incur present and future debt at minimal interest rates in amounts needed for infrastructure and economic development without endangering its ability to finance essential County services. The County decided that it would not fund current operations from the proceeds of borrowed funds. The County would confine long-term borrowing to capital improvements or projects and when the County finances capital projects by issuing debt, it will repay the debt within a period not to exceed the expected useful life of the project. Since the policy’s adoption, the County has followed these guidelines. The County reviews its debt policy every year during its formal review of all fiscal policies at the start of the budget process. The County had not issued debt since it built the courthouse in 1894 until FY99 when it initiated a multi-million dollar capital facilities improvement program. The County has issued debt (in the form of Certificates of Participation or “COPs” and Pledged Revenue Obligations) to make significant improvements to the infrastructure of general facilities, begin a multi-year infrastructure plan to overhaul park facilities and to finance a new Jail. Future operating and maintenance costs of these new capital projects have been included in the five-year operating financial plan adopted as part of the annual budget. Issuing debt commits a government’s revenues several years into the future, and may limit the government’s flexibility to respond to changing service priorities, revenue inflows, or cost structures. When the County committed to these capital financings, the Board directed staff to set up specific reserve accounts using accumulated General Fund cash balances which would be used for the debt’s repayment. Current balances are invested for the length of the debt maturity schedule and in accordance with allowable state investment statutes. The debt issued to construct the new County Jail and the Parks and Open Space Plan, however, will use local sales taxes for repayment. A 3/10 of a cent tax and a 1/8 of a cent tax respectively were approved by the voters for this purpose in July 1997. Special District Debt Special taxing districts incurred debt on behalf of the residents of Kachina Village for a 1992 paving project and four County Improvement Districts (Buckboard Trail, Linda Lane, Rodeo Drive and Rudd Tank Road) for improvements to their existing roadways. Assessments are levied annually on property owners within the boundaries of these special districts to pay the debt service for these improvements. For a complete listing of principle outstanding for these debt issues, please refer to the Principle Outstanding graph on the following page. Coconino County Arizona—Adopted Budget FY 2003-2004 75 Coconino County Arizona DEBT SERVICE PAYMENTS Debt Service Fund Policy A maximum amount of debt outstanding has not been formally established by the Board of Supervisors, but it is the policy of executive management not to accumulate a principal amount outstanding that exceeds an amount of cash that can be set aside for repayment. So if the County were to issue $10 million in debt for a capital project, $10 million would need to be set aside in a cash reserve for a time equal to the length of the debt maturity schedule. Interest earnings would be used to meet debt service obligations. At the time that debt is issued, therefore, the Board can be assured that the total debt incurred can be supported by the existing and projected tax and revenue base. PRINCIPAL OBLIGATIONS OUTSTANDING COCONINO COUNTY Certificates of Participation, Series 1998 Certificates of Participation, Series 2001 Pledged Revenue Obligations, Series 1998 Pledged Revenue Obligations, Series 2000 Total SPECIAL DISTRICTS Kachina Paving Buckboard Trail Linda Lane Rodeo Drive Rudd Tank Road Total Coconino County Arizona—Adopted Budget FY 2003-2004 FY2003 FY 2004 FY 2005 FY 2006 FY 2007 14,075,000 9,625,000 15,015,000 2,955,000 $ 41,670,000 12,935,000 9,005,000 13,620,000 2,590,000 $ 38,150,000 11,745,000 8,355,000 12,160,000 2,210,000 $ 34,470,000 10,505,000 7,675,000 10,635,000 1,810,000 $ 30,625,000 9,210,000 6,970,000 9,045,000 1,390,000 $ 26,615,000 215,000 47,600 110,000 231,215 41,400 211,390 34,900 187,761 28,000 163,383 20,600 29,500 80,000 25,700 60,000 21,600 40,000 17,300 20,000 12,700 - $ 372,100 $ 468,315 $ 307,890 $ 253.061 $ 196,683 76 Coconino County Arizona DEBT PER CAPITA As indicated by the graph below, debt service per capita experienced a spike in FY98 and again in FY01 when the County issued debt for the capital improvement program. Debt per capita has steadily decreased since FY01 primarily from debt retirement. It is anticipated that debt service per capita will experience an increase in the future due to the Parks and Open Tax Initiative passed by voters in November 2002. CHANGES IN THE COUNTY’S DEBT PER CAPITA $250 $200 $150 $100 $50 GF Debt Per Cap Coconino County Arizona—Adopted Budget FY 2003-2004 20 03 FY FY 20 02 20 01 FY 20 00 FY FY 19 99 19 98 FY 19 97 FY 19 96 FY 19 95 FY 19 94 FY FY 19 93 $- Jail Debt Per Cap 77 Coconino County Arizona FUTURE DEBT PLANNING On November 5, 2002, Coconino County voters authorized a one-eighth of one-cent Capital Projects sales tax for a Parks and Open Space Program that will fund the acquisition of natural areas within Coconino County and fund park development and enhancements. This sales tax will remain in effect until $33 million dollars have been raised, or about 10 years. The County will issue the debt needed to complete specific projects and pledge the revenue received from the Capital Projects Tax to repay this debt. Coconino County Arizona—Adopted Budget FY 2003-2004 78 Coconino County Arizona ORGANIZATION CHART CITIZENS OF COCONINO COUNTY JUDICIARY ELECTED OFFICIALS ELECTED OFFICIALS SUPERIOR COURT Assessor County Attorney Constable Recorder Sheriff Superintendent of Schools Treasurer CLERK OFTHE SUPERIOR COURT JUSTICE COURT Flagstaff Fredonia Page Williams Division I Division II (Presiding) Division III Division IV Division V COURT APPOINTED DEPARTMENT HEADS Adult Probation Court Administration Juvenile Court Services Coconino County Arizona—Adopted Budget FY 2003-2004 BOARD OF SUPERVISORS District I District II District III District IV District V COUNTY MANAGER DEPUTY COUNTY MANAGER DEPUTY COUNTY MANAGER Elected Official Liaison Legislative Liaison APPOINTED HEADS Career Center Community Services Facilities Finance Health Services Human Resources Legal Defender Public Defender APPOINTED HEADS Community Development Geographic Information Systems Information Technology Parks & Recreation Public Works CLERK OF THE BOARD OFFICE OF PLANNING AND BUDGET Special Districts Coordination 79 Coconino County Arizona CHANGES IN TOTAL COUNTY PERSONNEL In order to keep pace with its expanding level of services and increasing number of programs, the County’s Full-Time Equivalent (FTE) base has grown significantly since FY1997. During FY03, however, the County decreased staffing by slightly over 19.5 positions. Of these, 6 were limited appointments that were to end in FY03 that were approved to continue through FY04. Other positions were lost due to departmental reorganizations or due to lost State or Federal funding. For FY04, the Board of Supervisors authorized an additional 21. 68 additional FTE’s (including the six limited appointment continuations); 10.25 in the General Fund (of which 5 are funded by the voter-approved Parks and Open Space sales tax in the Parks and Recreation department); and 11.43 in grant and special revenue funds. In the General Fund, the Board of Supervisors approved two new appraisers, a cartographer and an administrative support position for the Assessor’s Office. These positions will assist the County in reducing the backlog of properties not appraised at their current value as well as in capturing new construction and personal property values to add to the tax roll in a timely manner. From other funding sources, limited appointment positions approved to be continued include the Comprehensive Plan Coordinator, two formerly grant-funded administrative positions in the Flagstaff Justice Court, and formerly capital-funded positions in Parks and Recreation that will now be funded to assist in the planning and development for the Parks and Open Space program. Additionally in response to other budgetary constraints, such as reductions in State funding for certain programs as well as taking over unfunded State mandates, the County is holding 28.5 positions vacant for Fiscal Year 2004. FTE Growth 500.00 9 5 3 2 .5 6 10.00% 5 1 6 .9 600.00 5 3 4 .7 12.00% 9 Total FTE Changes by Service Area 3 5 3 3 .2 Changes in FTE’s Per Capita FY94-FY04 8.00% FY1994 FY1995 FY1996 FY1997 FY1998 FY1999 FY2000 FY2001 -2.00% -4.00% Coconino County Arizona—Adopted Budget FY 2003-2004 FY2002 FY2003 5 4 .7 1 5 5 .1 5 5 4 .2 1 4 8 .6 0 5 5 .5 0 6 0 .0 0 4 8 .2 0 5 1 .2 0 FY2004 0.00 Policy & Executive Management Svcs Mgmt General Government FY01 Health & Social Svcs FY02 FY03 Public Safety & Judicial Svcs Environmental Services FY04 80 Transportation Services 1 1 6 .5 7 6 .5 0 2 0 .0 0 2 0 .0 0 2 1 .0 0 100.00 0.00% 2 0 .0 0 7 6 .1 3 Population Growth 7 6 .0 0 7 8 .0 0 200.00 2.00% 0 2 1 2 .6 300.00 4.00% 1 0 5 .0 0 1 0 9 .0 0 1 1 0 .0 0 FTEs per capita 1 2 1 6 .3 1 2 1 7 .3 1 2 1 3 .6 2 400.00 6.00% Coconino County Arizona ORGANIZATIONAL FULL-TIME EQUIVALENTS Department Name Adult Probation Assessor Board of Supervisors Career & Training-JTPA Clerk of Superior Court Community Development Community Services Constable County Attorney County Manager Facilities Finance GIS Health Human Resources Information Technology Justice Court-Flagstaff Justice Court-Fredonia Justice Court-Page Justice Court-Williams Juvenile Court Services Legal Defender Office of Planning & Budget Parks and Recreation Public Defender Public Works Public Works-Kachina Village Imp Dist Public Works-Solid Waste Recorder School Superintendent Sheriff Sheriff-Jail District Superior Courts Treasurer Total FY01 Budget 60.500 18.000 11.000 9.750 20.500 17.000 83.260 1.000 39.750 5.000 31.000 12.500 4.500 119.600 9.130 19.000 19.750 2.000 5.500 4.000 67.350 4.475 4.000 11.000 21.000 105.000 8.000 12.600 15.000 19.250 84.000 161.500 25.600 7.750 FY02 Budget 59.100 18.750 11.000 14.788 20.500 19.000 90.360 1.000 42.375 5.000 28.000 13.000 7.000 111.165 9.000 19.000 19.750 2.000 5.000 4.000 75.940 4.475 4.000 14.500 21.000 109.000 8.000 12.710 15.000 6.450 88.500 162.796 26.850 8.000 FY03 Budget 59.100 20.750 11.000 14.788 20.500 19.500 90.360 1.000 8.000 5.000 28.000 13.000 8.000 112.165 10.000 19.000 19.750 2.000 5.000 4.000 75.940 4.475 4.000 14.500 21.000 110.000 8.000 12.710 15.000 7.450 89.000 162.796 27.850 8.000 FY03 Mid-Year Adjustment -0.100 -0.750 -3.788 -1.500 0.010 -0.375 -1.500 -1.515 -4.000 -2.440 1.000 -3.750 -2.310 1.500 -0.450 -2.500 3.784 0.150 - FY04 Base 59.000 20.000 11.000 11.000 20.500 18.000 90.370 1.000 42.000 5.000 26.500 13.000 8.000 110.650 11.000 18.000 15.750 2.000 5.000 4.000 73.500 4.475 5.000 10.750 21.000 110.000 8.000 10.400 16.500 7.000 86.500 166.580 28.000 8.000 1039.265 1057.009 1031.634 -18.533 1047.475 Coconino County Arizona—Adopted Budget FY 2003-2004 FY04 Approved New FY04 Adopted 59.000 4.000 24.000 11.000 11.000 20.500 2.000 20.000 1.500 91.870 1.000 0.250 42.250 5.000 26.500 13.000 8.000 0.100 110.750 11.000 18.000 2.000 17.750 2.000 5.000 4.000 73.500 4.475 5.000 6.000 16.750 21.000 6.500 116.500 8.000 10.400 16.500 7.000 86.500 166.580 1.000 29.000 8.000 23.350 1070.825 81 Coconino County Arizona This page left intentionally blank. Coconino County Arizona—Adopted Budget FY 2003-2004 82 Coconino County Arizona ADOPTED BUDGET SCHEDULE A FISCAL YEAR 2003-2004 SUMMARY SCHEDULE OF ESTIMATED REVENUES AND EXPENDITURES/EXPENSES ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2002-03* FUND (1) 1. General Fund $ 38,419,352 $ ACTUAL EXPENDITURES/ EXPENSES 2002-03** UNRESERVED FUND BALANCE/ UNRESTRICTED NET ASSETS July 1, 2003** 33,635,260 $ DIRECT PROPERTY TAX REVENUES 2003-04 Primary: 7,926,692 $ 5,307,525 $ ESTIMATED REVENUES OTHER THAN PROPERTY TAXES 2003-04 OTHER FINANCING INTERFUND TRANSFERS 2003-04 2003-04 SOURCES 34,050,258 $ 0 $ 0 IN $ TOTAL FINANCIAL RESOURCES AVAILABLE 2003-04 BUDGETED EXPENDITURES/ EXPENSES 2003-04 1,312,446 $ 5,786,401 $ 42,810,520 $ 41,461,936 1,312,446 5,786,401 42,810,520 41,461,936 5,786,401 1,312,446 95,883,089 76,510,013 18,989,392 3,286,811 18,989,392 3,286,811 27,216,045 12,783,746 Secondary: 2. General Fund - Override Election 3. Total General Fund 38,419,352 33,635,260 7,926,692 5,307,525 34,050,258 4. Special Revenue Funds 69,731,006 55,310,798 36,235,154 3,708,465 51,465,515 0 0 3,121,154 3,038,828 17,938,448 1,050,944 0 0 7. Total Debt Service Funds 3,121,154 3,038,828 17,938,448 1,050,944 8. Capital Projects Funds 8,445,551 2,231,682 7,559,726 254,375 5. Debt Service Funds Available 0 0 6. Less: Designation for Future Debt Retirement 19,401,944 9. Permanent Funds 10. Enterprise Funds Available 0 0 0 0 0 0 0 0 0 0 0 11. Less: Designation for Future Debt Retirement 12. Total Enterprise Funds TOTAL ALL FUNDS $ 119,717,063 $ 94,216,568 $ 69,660,020 $ 9,015,990 $ 86,821,092 $ 19,401,944 $ 2002-03 2003-04 $ 119,717,063 $ 134,042,506 (39,433,995) (44,180,298) 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 $ 80,283,068 89,862,208 (31,189,403) (34,944,607) 5. Amount subject to the expenditure limitation $ 49,093,665 $ 54,917,601 6. EEC expenditure limitation $ 40,860,585 $ 42,211,753 7. Audited Carry-Forward Used 8,233,080 7,098,847 $ 7,098,847 $ 184,899,046 $ 134,042,506 12,705,848 * Includes Expenditure/Expense Adjustments Approved in 2002-03 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. (1) Due to the implementation of Govenmental Accounting Standards Board Statement No. 34, which reclassified certain funds, comparisons by fund type between fiscal year 2002-03 and 2003-04 may not be possible for certain funds. Additional information may be obtained from the County Finance Department. Coconino County Arizona—Adopted Budget FY 2003-2004 83 Coconino County Arizona ADOPTED BUDGET SCHEDULE B—PAGE (1) OF (2) TAX YEAR 2003 LEVY LIMIT WORKSHEET—TAX AUTHORITY: COUNTY OF COCONINO SECTION A: A.1 SECTION D: 2002 MAXIMUM LEVY LIMIT 2002 MAXIMUM ALLOWABLE PRIMARY TAX LEVY LIMIT ................................................. $5,349,451 2003 LEVY LIMIT CALCULATION D.1 ENTER LINE A.2 ......................................................................................... 5,456,440 D.2 ENTER LINE B.5 ......................................................................................... 10,655,616 D.3 DIVIDE D.1 BY D.2 AND ENTER RESULT ............................................................................ 0.5121 D.4 ENTER LINE C.5 .................................................................................................................... 11,166,685 MULTIPLY D.4 BY D.3 AND ENTER RESULT ....................................................................... 5,718,459 (AMOUNT ON LINE D.5 FROM 2001 WORKSHEET) A.2 LINE A.1 MULTIPLIED BY 1.02 EQUALS .............................................................................. SECTION B: 5,456,440 2003 NET ASSESSED VALUE OF ALL PROPERTY SUBJECT TO TAXATION IN 2002 B.1 CENTRALLY ASSESSED (SRP NOT INCLUDED) ..................................... 203,425,612 B.2 LOCALLY ASSESSED REAL ...................................................................... 827,089,250 35,046,786 D.5 LINE D.5 EQUALS 2003 MAXIMUM ALLOWABLE LEVY LIMIT B.3 LOCALLY ASSESSED PERSONAL PROPERTY ........................................ B.4 TOTAL OF B.1 THROUGH B.4 EQUALS ............................................................................... 1,065,561,648 B.5 B.4 DIVIDED BY 100 EQUALS ............................................................................................. 10,655,616 SECTION C: D.6 ENTER EXCESS PROPERTY TAXES COLLECTIBLE PURSUANT D.7 ENTER AMOUNT IN EXCESS OF EXPENDITURE LIMITATION TO ARS 42-301, SECTION I .................................................................................................. 2003 NET ASSESSED VALUES PURSUANT TO ARS 42-301, SECTION J ............................................................................. C.1 CENTRALLY ASSESSED (SRP NOT INCLUDED) ..................................... 225,911,917 C.2 LOCALLY ASSESSED REAL ...................................................................... 853,398,801 C.3 LOCALLY ASSESSED PERSONAL PROPERTY ........................................ 37,357,770 C.5 TOTAL OF C.1 THOUGH C.4 EQUALS ................................................................................. 1,116,668,488 C.6 C.5 DIVIDED BY 100 EQUALS .............................................................................................. 11,166,685 Coconino County Arizona—Adopted Budget FY 2003-2004 D.8 0 0 LINE D.5 MINUS LINE D.6 AND LINE D.7 EQUALS 2002 ALLOWABLE LEVY LIMIT .......................................................................................... 84 5,718,459 Coconino County Arizona ADOPTED BUDGET SCHEDULE B FISCAL YEAR 2003-2004—PAGE (2) OF (2) SUMMARY OF TAX LEVY AND TAX RATE INFORMATION 2002-03 FISCAL YEAR 1. 2. 3. Maximum allowable primary property tax levy calculated in accordance with A.R.S. §42-17051(A). Amount received from primary property taxation in the 2002-03 fiscal year in excess of the sum of that year’s maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18). 5. $ 5,349,451 $ 5,662,626 $ - $ 4,354,424 $ 5,307,525 $ $ $ 2,060,179 1,084,876 340,075 3,485,130 $ 2,186,665 1,151,482 370,318 3,708,465 $ 7,839,554 $ 9,015,990 $ 4,100,590 102,184 4,202,774 Property tax levy amount A. Primary property taxes B. Secondary property taxes General Fund-Override election Library District Fire District Assistance Flood Control District Total secondary property taxes C. Total property tax levy amounts 4. 2003-04 FISCAL YEAR Property tax rates A. County tax rate (1) Primary property tax rate (2) Secondary property tax rates General Fund - Override election Library District Fire District Assistance 0.4153 0.4753 0.1899 0.1000 0.1899 0.1000 (3) Total county tax rate 0.7052 0.7652 0.0797 0.0797 B. Special assessment district tax rates Secondary property tax rates Flood Control District * 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. Property taxes collected* A. Primary property taxes (1) 2002-03 year’s levy (2) Prior years' levies (3) Total primary property taxes $ B. Secondary property taxes (1) 2002-03 year’s levy (2) Prior years' levies (3) Total secondary property taxes C. Total property taxes collected $ $ 3,227,377 139,118 3,366,495 $ 7,569,269 Coconino County Arizona—Adopted Budget FY 2003-2004 85 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (1) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES General Fund Operations Revenues Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 1,200,658 1,652,165 1,541,097 1,868,764 1,956,380 13.11% Fines & Forfeitures 740,941 1,090,291 794,714 1,080,611 1,122,291 -0.89% Interest on Investments 303,310 300,000 364,241 300,000 275,000 0.00% Intergovernmental Revs 11,853,811 16,136,480 12,542,706 17,098,061 16,803,572 5.96% 712,665 983,500 816,669 1,109,500 1,274,500 12.81% 79,022 172,560 137,835 159,910 193,050 -7.33% 8,485,958 11,826,000 8,779,653 12,357,072 12,266,625 4.49% 23,376,365 32,160,996 24,976,915 33,973,918 33,891,418 5.38% Description Charges for Services Licenses & Permits Other Revenues Taxes Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Actual Revenues 2001-2002 General Fund Operations Total Coconino County Arizona—Adopted Budget FY 2003-2004 86 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (2) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES General Fund Reserves Revenue Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base 1016 Computer Lease/Buy Project 40,102 7,573 8,126 8,319 0 9.85% 1002 Employee Benefit Trust 43,989 42,948 29,348 36,291 35,000 -15.50% 1006 Revenue/Emerg/Expend 108,880 120,000 94,900 99,020 120,000 -17.48% Resrv 1004 Self Insurance Trust Fund 8,778 6,858 72,476 74,206 2,340 982.04% 1005 Vacation/Sick Leave Liability 3,436 2,000 3,233 2,269 1,500 13.45% 205,185 179,379 208,083 220,105 158,840 -11.45% General Fund Operations Total Coconino County Arizona—Adopted Budget FY 2003-2004 87 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (3) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Special Revenue Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Adult Probation 1548 Adult Probation Services 230,140 353,000 240,311 324,339 378,000 107.08% 1545 Deferred Prosecution 8,456 11,000 2,649 2,964 3,200 29.09% 1525 Work Furlough Program 63,316 114,000 65,890 92,050 102,500 89.91% 301,912 478,000 308,850 419,353 483,700 101.19% 29,363 160,000 175,192 236,000 200,000 125.00% 29,363 160,000 175,192 236,000 200,000 125.00% JTPA 16 0 3 0 0 0.00% Sub-total 16 0 3 0 0 0.00% 4,569 5,000 9,773 6,630 5,000 100.00% 15,924 23,000 17,373 23,334 23,000 100.00% 0 0 1,283 -2 0 0.00% 20,493 28,000 28,429 29,962 28,000 100.00% Sub-total Assessor 1950 Assessor Storage/Retrieval Sub-total Career Center 1895 Clerk of Superior Court 1722 Clerk's Forfeiture Fund 1723 Clerks Storage & Retrieval 1710 Spousal Maintenance Sub-total * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. Coconino County Arizona—Adopted Budget FY 2003-2004 88 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (4) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Special Revenue Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Community Development 4045 4041-06 Rodeo Drive Operations 1,471 0 8 0 0 0.00% 4051 4047-06 Linda Lane Operations 1,361 0 7 0 0 0.00% 4050 4047-15 Linda Lane Prepayment 11 0 0 0 0 0.00% 4001 Flood Control District 28,990 41,970 33,280 31,511 39,333 93.72% 0000 New fund number Sub-total -30,000 31,833 41,970 33,295 5,140 0 650 11,378 1,700 5,695 346,920 865,433 363,438 31,511 9,333 22.24% 0 0.00% 3,246 3,200 188.24% 497,067 887,273 949,802 109.75% 867,133 503,412 891,169 953,002 109.90% 147,591 155,000 508,201 494,467 255,500 164.84% Community Services 1401 *Community Services 1402 Community Svcs Donations 1415 CREC Fee For Service Sub-total 650 County Attorney 1755 Anti-Racketeering 1752 Attorney Enhancement 83,249 125,000 81,537 124,237 124,500 99.60% 1799 Bad Check Prosecution 56,778 72,000 60,509 74,450 71,000 98.61% 1782 Federal Anti-Racketeering 365 500 129 500 500 100.00% 1781 State Aid to County Attorney 52,297 105,192 74,175 82,463 67,500 64.17% 1760 Victim Restitution 2,103 5,000 18,611 16,891 8,000 160.00% 342,383 462,692 743,162 793,008 527,000 113.90% Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 89 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (5) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Special Revenue Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Finance 1,210 14,660 1,062 1,934 9,830 67.05% 1,210 14,660 1,062 1,934 9,830 67.05% 0 0 8,284 5,975 10,242 - 0 0 8,284 5,975 10,242 - 0 0 1,485 1,352 2,400 - 0 0 1,485 1,352 2,400 - 1331 *Health Services Fund 1338 Death Certificates 932,202 20,289 1,110,358 23,900 855,150 30,279 1,073,952 36,024 1,325,543 39,220 119.38% 164.10% Sub-total 952,491 1,134,258 885,429 1,109,976 1,364,763 120.32% 24,165 30,509 26,000 25,000 28,119 49,249 26,776 46,243 25,200 29,650 96.92% 118.60% 54,674 51,000 77,368 73,019 54,850 107.55% 1150 *Special Districts Sub-total Flagstaff Justice Court 1625 Flag JC Enhancement Fund Sub-total Fredonia Justice Court 1626 Fredonia JC Enhancement Fund Sub-total Health Services Juvenile Court Services 1475 1453 Juvenile Diversion Fees Fund Juvenile Probation Service Sub-total * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. Coconino County Arizona—Adopted Budget FY 2003-2004 90 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (6) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Special Revenue Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Kachina Village Improvement 4017 Forest Highlands Wetlands Proj Kachina CID 4019 Kachina Village Improvement 39,356 44 616,052 15,000 0 920,450 4,855 43 623,770 -513 -9 907,459 0 0 920,450 0.00% 0.00% 100.00% Sub-total 655,452 935,450 628,668 906,937 920,450 98.40% 0 5,127 3,897 1,047 0 4,000 6,200 1,600 0 6,358 4,985 1,437 0 5,150 10,046 2,515 0 0 0 0 0.00% 0.00% 0.00% 0.00% 10,071 11,800 12,780 17,711 0 0.00% 0 0 0 0 128 96 -29 707,613 0 8,000 0.00% - 0 0 224 707,584 8,000 - 0 0 1,078 1,470 2,200 - 0 0 1,078 1,470 2,200 - 1843 Legal Defender Indigent Legal Rep-HB 2645 1691 Legal Def State Fill the Gap 1692 Legl Def Fees for Service 1693 Legl Defender Training 1690 Sub-total Non-Departmental 1859 1052 Employee Suggestion Award Title III Forest Fees Sub-total Page Justice Court 1627 Page JC Enhancement Fund Sub-total * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. Coconino County Arizona—Adopted Budget FY 2003-2004 91 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (7) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Special Revenue Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Parks and Recreation *Fair Forest High Unit #5 Trail 1733 Livestock Auction Fund 1740 Parks and Open Space 1729 Racing 247,007 384 73,106 0 93,902 405,515 0 83,650 0 502,700 107,527 171 48,503 143,683 293,008 364,980 -81 85,185 761,669 488,345 411,425 0 85,100 2,318,094 518,480 101.46% 0.00% 101.73% 103.14% Sub-total 414,399 991,865 592,892 1,700,098 3,333,099 336.04% 32,786 66,600 41,089 71,8576 66,600 100.00% 32,786 66,600 41,089 71,8576 66,600 100.00% 424,693 1,698,141 7,590 8,465,852 843,708 600,000 5,000 12,999,325 486,266 1,705,447 6,045 9,631,947 749,556 1,743,639 3,621 12,382,970 809,229 1,400,000 0 11,324,761 95.91% 233.33% 0.00% 87.12% 10,596,276 14,448,033 11,829,705 14,879,786 13,533,990 93.67% 144,066 196,000 189,690 245,789 196,000 100.00% 144,066 196,000 189,690 245,789 196,000 100.00% 1728 1737 Public Defender 1683 Public Def Fees Svc Sub-total Public Works *Solid Waste 1050 National Forest Fees 1842 Pinewood Improvements 1841 Road 1849 Sub-total Recorder 1818 Recorder's Storage & Retrieval Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 92 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (8) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Special Revenue Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base School Superintendent 2021 Spec Co School Reserve-Esperanza Sub-total 2,200 2,265,800 0 2,344,000 2,622,900 115.76% 2,200 2,265,800 0 2,344,000 2,622,900 115.76% 4,484,250 0 168,570 12,041 173,681 54,380 7,094 7,697,405 0 207,000 12,000 188,000 36,102 700 5,628,937 0 229,477 313 148,370 15,396 3,860 8,282,685 0 263,883 315 219,048 21,177 4,060 8,688,268 0 265,000 0 220,000 24,092 2,550 112.87% 0.00% 128.02% 0.00% 117.02% 66.73% 364.29% 4,900,016 8,141,207 6,026,353 8,791,168 9,199,910 113.00% Sheriff 4027 1273 1274 4032 1272 1251 1263 County Jail District (a) Inmate Hlth Care Cost Reimb Inmate Welfare Jail District Repair & Repl Jail Enhancement Outside Pay Sheriff Donations Sub-total * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. Coconino County Arizona—Adopted Budget FY 2003-2004 93 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (9) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Special Revenue Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Special Districts 4041-06 Rodeo Drive Operations 4047-06 Linda Lane Operations 4050 4047-15 Linda Lane Prepayment 4002 County Library Fund 3001 Fire District Assistance 45 0 0 58,299 8,202 7,400 2,400 0 63,000 19,495 2,123 558 11 46,065 9,464 7,364 2,400 8 53,414 -2,287 7,400 4,900 0 69,448 0 100.00% 4.17% 0.00% 110.23% 0.00% Oakwood Pines-Operations Revolving Loan Fund Rudd Tank Road Investment Shoshone-Operations Tusayan Special Lighting District 0 0 0 0 8,132 0 0 0 0 13,290 0 9,867 1,780 0 11,440 0 7,498 0 0 13,559 6,500 0 0 0 11,000 0.00% 0.00% 0.00% 82.77% 74,678 105,585 81,308 81,956 99,248 94.00% 1589 *ADR Grant - Court Admin *Law Library 1579 Superior Court Local Court 6,855 73,259 0 27,741 134,743 40,000 10,496 82,309 30,458 12,4962 133,873 40,000 8,497 137,873 67,918 102.73% 102.32% 169.80% Sub-total 80,114 202,484 123,263 186,369 234,288 115.71% 8,187 5,900 8,845 5,785 5,900 100.00% 8,187 5,900 8,845 5,785 5,900 100.00% 4045 4051 4075 1051 4023 4093 4014 Sub-total Superior Courts 1578 Treasurer 1955 Taxpayer Information Fund Sub-total * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. Coconino County Arizona—Adopted Budget FY 2003-2004 94 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (10) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Special Revenue Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Williams Justice Court 1628 Williams JC Enhancement Fund Sub-total 0 0 234 0 2,400 - 0 0 234 0 2,400 - $19,016,058 $30,608,437 $22,302,100 $33,533,769 $33,868,105 110.65% Special Revenue Funds Total * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. Coconino County Arizona—Adopted Budget FY 2003-2004 95 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (11) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Percent Change FY03 to FY04 Base Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 578,227 467,479 94,856 56,849 80 0 817,222 574,689 114,134 98,000 0 0 564,905 422,364 58,666 68,758 0 2,680 767,996 577,081 63,286 92,621 0 4,000 878,610 647,532 89,546 97,000 0 5,000 107.51% 112.68% 78.46% 98.98% 0.00% - 1,197,491 1,604,045 1,117,373 1,504,984 1,717,688 107.08% 1881 Career Cter Training/Education 1878 Welfare to Work 1879 Workforce Investment Act 0 0 576,947 22,046 0 1,689,202 29,576 0 1,201,117 0 0 1,600,000 22,046 0 1,689,202 100.00% 0.00% 100.00% Sub-total 576,947 1,711,248 1,230,693 1,600,000 1,711,248 100.00% 5% Local Fill The Gap Child Support Automation 1709 CPAF Grant 1552 JCEF Superior Court 23,205 580 11 0 40,000 0 0 22,000 13,238 546 0 2,790 40,000 327 0 22,000 0 0 0 22,000 0.00% 0.00% 0.00% 100.00% Sub-total 23,796 62,000 16,574 62,327 22,000 35.48% 401 0 33 -1 0 0.00% 401 0 33 -1 0 0.00% Grant Funds Fund No. and Description Actual Revenues 2001-2002 Adult Probation 1524 1521 1547 1531 1549 1530 Adult Intensive Probation Adult Probation St Enhancement Community Punishment Program Drug Treatment & Education Drug War Interstate Compact Program Sub-total Career Center Clerk of Superior Court 1610 1724 Community Development 1034 CDBG Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 96 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (12) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Grant Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Community Services 1421 1422 1424 1425 1423 1427 1419 1426 1406 1418 1404 1431 1407 1036 1408 1428 1430 1417 1411 1410 1429 1403 *Case Management *Congregate Meals *Emergency Services *Energy Assistance *Home Delivered Meals *Home Program *Housekeeping *Respite Care *State Housing Fund *VanGo *Youth Services-County Funded APS Energy Assistance Az Nutrition Network CDBG House Services City CDBG Eviction/Foreclosure Community Service Board FEMA Mountain Line Reach Grant TANF Case Management Title V Weed & Seed Sub-total 35,268 61,224 217,723 25,023 42,608 3,035 80,324 8,426 120,464 145,434 0 2,881 598 0 0 6,338 17,611 2,344,838 0 265 62,679 139,742 47,222 94,259 371,717 59,198 90,406 0 100,337 36,195 136,365 654,716 0 11,304 2,280 370,425 30,000 21,112 34,000 2,749,256 0 0 121,637 0 35,061 66,140 270,676 40,255 60,604 601 67,819 12,533 131,441 577,852 11,253 3,985 1,621 23,062 3,600 12,293 28,671 1,617,675 10 253 78,509 11,700 47,222 94,259 373,082 60,198 88,117 212 104,337 23,373 176,277 692,867 11,253 11,313 3,219 90,052 30,000 21,112 34,083 2,140,807 2 49 112,330 58,673 48,064 88,031 371,582 65,824 81,504 0 100,337 31,195 150,000 837,522 0 11,304 0 285,408 0 21,112 34,000 3,826,161 0 0 127,777 0 101.78% 93.39% 99.96% 111.19% 90.15% 0.00% 100.00% 86.19% 110.00% 127.92% 0.00% 100.00% 0.00% 77.05% 0.00% 100.00% 100.00% 139.17% 0.00% 0.00% 105.05% 0.00% 3,314,481 4,930,429 3,055,614 4,172,837 6,079,821 123.31% Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 97 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (13) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Percent Change FY03 to FY04 Base Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 27 48,843 12,118 10,605 0 85,722 42 3 32,043 43,344 11,694 0 46,100 0 10,000 0 194,100 0 0 110,425 58,000 12,000 1 45,270 0 0 0 110,616 7 4 18,479 48,205 12,900 0 45,200 0 0 972 165,308 774 112 86,942 57,797 12,900 0 45,700 0 0 0 192,500 0 0 23,483 58,000 12,900 0.00% 99.13% 0.00% 0.00% 0.00% 99.18% 0.00% 0.00% 21.27% 100.00% 107.50% 244,441 430,625 235,482 370,005 332,583 77.23% 851 59 0 0 786 68 -181 0 0 0 0.00% 0.00% 910 0 854 -181 0 0.00% 5% Local Fill The Gap FLAG JP CPAF 1603 JCEF Flag JC 1604 JCEF Fredonia JC 29,687 41,832 0 0 65,000 29,577 9,200 0 19,093 29,215 3,302 356 63,500 29,252 20,512 0 65,000 0 25,000 0 100.00% 0.00% 271.74% 0.00% Sub-total 71,519 103,777 51,966 113,264 90,000 86.72% Grant Funds Fund No. and Description Actual Revenues 2001-2002 County Attorney 1797 1753 1762 1765 1265 1757 1761 1796 1784 1794 1793 Adult Victim's Rights Implement Atty VRIA:Victm Rghts CCRT:Coordinated Response Children's Justice Grant Domestic Violence Drug Prosecution Juvenile Victim's Rights Metro Drug Grant-Cty Atty Natl Criminal Hist Improvement Victim Compensation VOCA-Victims of Crimes Sub-total Facilities 1632 1470 Heritage Fund State Aid to Detention/Facility Sub-total Flagstaff Justice Court 1610 1624 Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 98 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (14) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Grant Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Fredonia Justice Court 1610 1604 5% Local Fill The Gap JCEF Fredonia JC Sub-total 2,874 0 7,500 2,000 1,517 0 7,500 2,054 7,500 2,000 100.00% 100.00% 2,874 9,500 1,517 9,554 9,500 100.00% 30,079 8,497 695 0 43 94 16,042 0 1,578 17,908 18,502 0 31,726 35,019 0 259 30,350 477,921 39,500 14,300 365,537 0 0 37,779 79,868 4,370 80,339 20,000 0 45,500 100,824 38,898 0 50,000 270,919 9,405 12,857 110,554 14 24 21,275 57,088 3,545 15,568 10,270 4 10,665 49,130 34,609 81 28,875 484,606 25,000 12,858 283,184 -3 -10 30,500 82,956 2,119 77,893 20,539 -3 44,667 101,334 38,898 -17 50,000 588,580 39,500 0 298,184 0 0 50,500 95,838 2,370 76,179 20,539 0 39,667 100,924 38,898 0 50,000 123.15% 100.00% 0.00% 81.57% 0.00% 0.00% 133.67% 120.00% 54.23% 94.82% 102.70% 0.00% 87.18% 100.10% 100.00% 0.00% 100.00% Health Services 1342 1395 1357 1334 1325 1332 1306 1335 1392 1304 1303 1311 1360 1305 1327 1326 1354 AZ Nutrition Network-Health AZEIP Case Management Backcountry Food Bio-Terrorism Breast Feeding Peer Support Buckle Up America (NACCHO) Child Health Child Health Grant Commodity Suppl Food Program CVD Heartbeat Dental Education Developmental Disability Developmental Services/NICP Family Planning Family Planning Title X Flag Comm Found for Teen Clinic Health Start Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 99 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (15) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Grant Funds Fund No. and Description 1350 1309 1384 1385 1302 1391 1310 1329 1333 1380 1330 1383 1320 1328 1318 1315 1317 1307 1348 1381 1301 Healthy Families HIV Education HIV Outpatient & Support HIV Prevention Planning Home Care Immunization Program Injury Prevention Injury Prevention Program Medicaid Awareness Svcs MSM Outreach Nutrition Grant Ryan White Ttl III Planning School Based/Linked Clinic Special Care Needs St MCH Blck Grnt (School-Based) State STD Supplemental Food Program TB Control Teen Pregnancy Prevention Tobacco Program WIC Grant Sub-total-Health Services Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base 323,812 22,722 131,119 21,840 41,586 25,869 8,140 4,700 13,398 37,111 39,995 9,022 121,153 0 72,624 15,555 4,149 16,000 23,332 217,846 100,752 1,441,517 484,198 51,931 442,396 66,417 64,191 53,578 35,790 0 0 63,205 60,177 9,266 116,575 34,960 105,964 27,430 8,213 39,986 41,067 457,981 485,965 4,004,126 333,867 26,330 279,241 31,408 61,315 32,300 86 0 19 30,325 37,152 13,928 33,840 13,544 66,486 7,955 2,304 23,986 9,584 234,272 324,663 2,197,488 484,706 51,089 442,396 51,784 67,965 53,703 -21 0 0 63,188 49,242 17,554 39,705 25,183 98,678 30,514 8,213 39,986 41,067 394,241 486,333 3,700,047 484,198 0 442,396 80,500 63,041 54,880 0 0 0 63,205 54,713 0 94,436 7,090 90,985 15,153 8,213 31,420 41,067 460,035 485,965 3,878,476 100.00% 0.00% 100.00% 121.20% 98.21% 102.43% 0.00% 0.00% 0.00% 100.00% 90.92% 0.00% 81.01% 20.28% 85.86% 55.24% 100.00% 78.58% 100.00% 100.45% 100.00% 96.86% 386 386 0 0 180 180 -82 -82 0 0 0.00% 0.00% JTPA 1890 Youth in Action Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 100 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (16) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Grant Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 19,840 547,382 73,295 0 91,401 0 6,000 0 3,068 9,792 48,823 0 384,586 0 9,076 166,475 210,946 22,300 0 0 15,255 0 20,185 410,938 56,117 0 69,134 28 6,100 2,304 3,068 9,812 28,831 5 296,713 40 9,137 124,891 158,509 22,413 17 0 10,989 9,784 20,087 547,211 91,514 24 93,552 27 6,001 7,743 3,068 9,812 48,823 1 417,285 1,300 9,057 166,444 214,456 22,376 1 0 15,254 11,401 19,840 581,893 62,526 0 96,057 0 6,000 46,186 0 0 7,246 0 429,114 0 0 179,225 221,120 24,999 0 0 15,255 0 Percent Change FY03 to FY04 Base Juvenile Court Services 1452 1468 1455 1456 1462 1465 1454 1483 1478 1477 1482 1471 1496 1458 1460 1463 1459 1474 1476 1479 1557 1492 *Family Counseling (a) 24 Diversion-Intake CASA-Special Advocate Crime-Free Life:Beauty Diversion-Consequences DOC Status Offender Healthy Community/Youth JAIBG JAIGB DETENTION PROJECT Juv Account Incntve BG Juvenile Accountability Juvenile Detention Enhancement Juvenile Intensive Probation Juvenile Judge Pro Temp Juvenile Parole Juvenile Probation State Aid Juvenile Treatment Services Juvenile Victim's Rights Impl Juv-Judicial Consolidation Proj MODEL COURT COORDINATOR Model Court-State Funds PIC Act 10,522 267,601 55,343 3 34,915 29 45 0 6 29,124 296 2 202,749 360 27,459 86,665 86,558 24,239 17,189 22 0 3,791 Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 100.00% 106.30% 85.31% 0.00% 105.09% 0.00% 100.00% 0.00% 0.00% 14.84% 0.00% 111.58% 0.00% 0.00% 107.66% 104.82% 112.10% 0.00% 0.00% 100.00% 0.00% 101 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (17) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Grant Funds Fund No. and Description Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base 0 13,606 78,943 32,850 78,943 16,257 78,943 22,665 0 36,464 0.00% 111.00% 860,524 1,720,032 1,334,215 1,787,045 1,725,925 100.34% 4,500 9,000 3,254 -1,559 0 0.00% 4,500 9,000 3,254 -1,559 0 0.00% 1610 5% Local Fill The Gap 1605 JCEF Page JC 10,887 0 14,500 2,500 1,483 428 16,500 3,043 15,000 2,500 103.45% 100.00% Sub-total 10,887 17,000 1,911 19,543 17,500 102.94% 196,371 212 4,375 40,766 0 0 0 0 0 30,908 7,068 200 4,116 0 0 -1,599 -45 -931 100,000 720,000 0 0 0 37,996 107,288 0.00% 0.00% 0.00% 347.12% 241,724 30,908 11,384 817,425 145,284 470.05% 45,434 10,367 30,900 22,050 55,744 11,697 27,162 22,680 30,900 22,050 100.00% 100.00% 55,801 52,950 67,441 49,842 52,950 100.00% 1481 1464 Title V Local Delinq Prevention USDA Food Grant Actual Revenues 2001-2002 Sub-total-Juvenile Court Services Non-Departmental 1610 5% Local Fill The Gap Sub-total Page Justice Court Parks and Recreation 1732 1731 1736 1730 1727 Ft. Tuthill Land Acq & Dev Ft. Tuthill-"FUTS" Livestock Arena Fund-Capital Parks & Rec - Doney Park Raymond Park Sub-total Public Defender 1682 1681 Public Def State Fill the Gap Public Defender Training Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 102 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (18) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Grant Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Public Works 1850 *State & Local EmergencyAssistance Emergency Response Enhancement 1100 Emergency Services 16,350 0 9,515 53,675 1,000,000 5,400 14,350 66,116 10,583 30,000 294,800 5,538 30,000 748,442 5,550 55.89% 74.84% 102.78% Sub-total 25,865 1,059,075 91,049 330,338 783,992 74.03% 0 0 2,107 -675 0 0.00% 0 0 2,107 -675 0 0.00% 2020 County School Fund 1074 School Programs 30,000 1,867 312,000 0 30,242 19,074 307,350 0 362,000 0 116.03% 0.00% Sub-total 31,867 312,000 49,316 307,350 362,000 116.03% 108,874 12,500 38,724 14 0 218 24,469 0 30,765 116,962 0 24,202 0 0 0 37,064 144,000 49,759 117,471 -4 24,202 2 0 0 15,134 2 25,957 116,122 -12 26,891 1 0 0 37,064 144,000 48,218 116,561 0 20,000 0 7,000 0 37,064 122,019 60,151 99.66% 0.00% 82.64% 0.00% 0.00% 0.00% 84.74% 120.88% 1102 Recorder 1819 Voter Tabulation Equipment Fund Sub-total School Superintendent Sheriff 1255 1267 1275 1264 1252 1265 1257 1269 1254 *Boat Patrol *Community Policing BJA-LLEBG BOJ-Dispatch Cannibus Eradication Domestic Violence Drug Detention Governor's Off. Highway Safety Metro Unit Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 103 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (19) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Grant Funds Fund No. and Description Patrol Boat Equip Replacement 1284 Protective Vests 1283 RATE Gang Task Force 1253 1278 Records Imprvmnt Sub-total Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base 0 7,120 24,678 75,000 3,000 53,900 0 77 23,597 0 -13 23,306 0 0 0 0.00% 0.00% 0.00% 0 247,362 0 403 79 0 0.00% 503,887 206,841 395,656 362,795 72.00% 25,333 30 43 46,346 37,212 25,348 10,853 167,499 46,268 0 0 81,657 142,149 29,133 0 213,097 36,239 38 2 61,680 38,725 10,885 1,105 107,491 38,374 -5 0 81,603 126,368 24,149 0 87,232 46,268 0 0 77,431 45,000 29,133 0 85,066 100.00% 0.00% 0.00% 94.82% 31.66% 100.00% 0.00% 39.92% 312,664 512,304 256,165 357,721 282,898 55.22% 9,964 0 15,000 2,000 3,587 641 18,500 4,400 18,500 4,250 123.33% 212.50% 9,964 17,000 4,228 22,900 22,750 133.82% $8,675,921 $17,089,906 $9,935,685 $15,618,340 $17,597,410 102.97% Superior Courts 1585 1551 1553 1586 1554 1558 1557 1556 Conciliation Court CPAF - Division IV CPAF Superior Crt Pro Temp Div Drug Enforcement Administration DUI/Drug Court Implementation IV-D Case Process Enhancement Model Court-State Funds Superior Crt State Fill the Gap Sub-total Williams Justice Court 1610 1606 5% Local Fill The Gap JCEF Williams JC Sub-total Grant Fund Total Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 104 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (20) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Debt Service Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Community Development 4063 4041-03 Rodeo Dr Debt Service Buckboard Trail ID Prepayments 4030 KVID Paving Const 466 0 1,147 0 0 0 0 30 0 0 0 0 0 0 0 0.00% 0.00% 0.00% Sub-total 1,613 0 30 0 0 0.00% 667,898 667,898 740,000 740,000 580,712 580,712 806,833 806,833 700,000 700,000 94.59% 94.59% 28,067 0 0 9,455 5,222 0 0 4,911 313 0 509 85,068 26,700 0 0 5,128 9,720 0 44,213 0 0 0 2,000 75,000 23,252 177 0 7,241 4,367 411 9,013 4,782 305 0 1,612 74,120 26,656 0 0 7,212 9,720 424 10,000 3,930 221 0 1,189 73,296 25,190 0 83,083 4,213 9,580 0 26,840 0 0 0 0 117,738 94.34% 0.00% 82.16% 98.56% 0.00% 60.71% 0.00% 0.00% 0.00% 0.00% 156.98% 4042 Facilities 1635 Debt Service for Capital Plan Sub-total Special Districts 4025 4024 4035 4042 4048 4063 4064 4008 4006 4038 4030 4007 4021-03 Rudd Tank Rd Debt SvC 4021-04 Rudd Tank Rd Reserve 4035-03 Rio-Arroyo CID Deby Svc 4041-03 Rodeo Dr Debt Service 4047-03 Linda Lane Debt Service Buckboard Trail ID Prepayments Buckboard Trail ID-Debt Svc Kachina Trail CID Debt Service Kachina WW Bond -87 Kiowa-Comanche KVID Paving Const KVID Paving Debt Service '92 Coconino County Arizona—Adopted Budget FY 2003-2004 * Fund descriptions preceded by an asterisk are budgeted to receive a transfer from the General Fund. 105 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (21) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Debt Service Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base KVID Water Debt Service Oakwood Pines-Debt Service 4029 Paving'92 Rsrve 4087 Pawnee County ID 1,247 0 0 0 0 43,250 3,200 0 1,214 0 954 0 928 0 749 0 0 37,100 0 0 0.00% 85.78% 0.00% 0.00% Pawnee Operations Pinon County ID Debt Service 0 0 0 0 0 0 0 0 0 4054 47,200 0.00% - 4092 Shoshone-Debt Service 0 0 0 0 4055 Tonowanda Treasurer Summary Rudd Tank 0 0 0 575 0 467 0 467 134,792 209,786 127,915 $804,303 $949,786 $708,657 4005 4074 4086 4021 Sub-total Debt Service Fund Total Coconino County Arizona—Adopted Budget FY 2003-2004 0 0 0.00% 0 0.00% 0.00% 134,792 350,944 167.29% $941,625 $1,050,944 110.65% 106 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (22) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Capital Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Community Development 4047 4041-04 Rodeo Dr Construction 4047-04 Linda Lane Construction 4026 Rudd Tank Road Construction 15 83 395 0 0 450 1 4 0 0 0 0 0 0 0 0.00% 0.00% 0.00% Sub-total 493 450 5 0 0 0.00% Asset Repair & Repl Reserve Capital Projects-Phase II 1634 Coconino County CID-Space Plan 1631 Heritage Fund 1639 State Aid to Detention $2.3 mill 67,985 4,452 30,242 521 283,430 90,000 0 0 0 0 58,691 4,313 3,383 841 11,285 0 -976 0 -16 -2,554 0 0 250,000 0 0 0.00% 0.00% 0.00% 0.00% Sub-total 386,630 90,000 78,513 -3,546 250,000 277.78% 227,498 0 221,535 271,899 4,375 - 227,498 0 221,535 271,899 4,375 - 9,826 5,534 3 0 0 0 0 62,897 0 0 544,165 0 0 0 0 0.00% 0.00% 0.00% 15,363 0 62,897 544,165 0 0.00% 4041 Facilities 1637 1638 Parks and Recreation 1739 Parks Capital Projects Sub-total Sheriff 3rd Pod Construction from COP's 4028 Jail District Building Fund 1277 Juvenile Jail Imprv Prog 4090 Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 107 Coconino County Arizona ADOPTED BUDGET SCHEDULE C FISCAL YEAR 2003-2004—PAGE (23) OF (23) SUMMARY BY FUND TYPE OF REVENUES OTHER THAN PROPERTY TAXES Capital Funds Fund No. and Description Actual Revenues 2001-2002 Budgeted Revenues 2002-2003 Actual Revenues 2002-2003 Estimated Revenues 2002-2003 Base Revenues 2003-2004 Percent Change FY03 to FY04 Base Special Districts 4041 4041-04 Rodeo Dr Construction 4047 4047-04 Linda Lane Construction 4062 Buckboard Trail ID-Construction 4026 Rudd Tank Road Construction 0 0 0 276 0 0 0 0 16 82 250,100 882 12 61 335,402 647 0 0 0 0 0.00% 0.00% 0.00% 0.00% Sub-total 276 0 251,080 336,122 0 0.00% $630,260 $90,450 $614,030 $1,148,640 $254,375 281.23% Capital Fund Total Coconino County Arizona—Adopted Budget FY 2003-2004 108 Coconino County Arizona ADOPTED BUDGET SCHEDULE D FISCAL YEAR 2003-2004—PAGE (1) OF (5) SUMMARY BY FUND TYPE OF OTHER FINANCING SOURCES/ AND INTERFUND TRANSFERS INTERFUND OTHER FINANCING TRANSFERS 2003-04 Fund # FUND SOURCES 2003-04 IN GENERAL FUND Title III 1052 Community Development - Title III 1052 County Manager - co-op carryover Title III 1052 GIS - Title III 163,891 Sheriff-Title III 322,875 1052 90,200 44,000 Adult Probation 1524 Adult Intensive Probation 48,979 1548 Adult Probation Services 21,894 1521 Adult Probation St Enhancement 36,963 1547 Community Punishment Program 5,064 1525 Work Furlough Program 5,644 Career Center 1881 Career Center 1879 Human Services Rent 39,100 54,985 Community Services 1421 Case Management 1401 Community Services 1422 Congregate Meals 1415 CREC 1424 Emergency Services 1423 Home Delivered Meals 1419 Housekeeping 1417 Huffer Lane Rent 1426 Respite Care 1417 Sale of Dental Clinic to Transit 1406 State Housing Fund 1404 Youth Services 24,405 386,109 52,693 22,795 121,209 75,283 185,696 50,000 7,387 204,000 556 39,349 Finance 1150 Special Districts Coconino County Arizona—Adopted Budget FY 2003-2004 30,544 109 Coconino County Arizona ADOPTED BUDGET SCHEDULE D FISCAL YEAR 2003-2004—PAGE (2) OF (5) SUMMARY BY FUND TYPE OF OTHER FINANCING SOURCES/ AND INTERFUND TRANSFERS INTERFUND OTHER FINANCING TRANSFERS 2003-04 Fund # FUND SOURCES 2003-04 IN GIS 1950 GIS-Assessor Storage & Retrieval to GIS 1841 HURF to GIS 36,764 116,812 Health Services 1331 Health Services Fund 1338 Vital Statistics Fund 1,690,144 9,100 Juvenile Probation Services 1468 24 Diversion-Intake 1455 CASA-Special Advocate 32,277 3,165 1462 Diversion-Consequences 4,028 1452 Family Counseling 5,120 1453 Juavenile Probation Service 4,869 1482 Juvenile Accountablility 2,158 1475 Juvenile Diversion Fees Fund 1496 Juvenile Intensive Probation 24,398 1463 Juvenile Probation State Aid 10,298 1459 Juvenile Treatment Services 9,157 1474 Juvenile Victim's Rights Impl 1,764 1,129 Parks and Recreation 1728 Fair 1740 Parks & Open Space 35,860 219,819 Public Works 1102 Emergency Services 1849 Solid Waste 72,779 686,756 Sheriff-Jail District 4027 Jail District MOE 2,064,310 Superior Court 1578 ADR Grant 1589 Law Library 13,654 20,865 Total General Fund Coconino County Arizona—Adopted Budget FY 2003-2004 $ 0 $ 0 $ 1,312,446 $ 5,786,401 110 Coconino County Arizona ADOPTED BUDGET SCHEDULE D FISCAL YEAR 2003-2004—PAGE (3) OF (5) SUMMARY BY FUND TYPE OF OTHER FINANCING SOURCES/ AND INTERFUND TRANSFERS INTERFUND OTHER FINANCING TRANSFERS 2003-04 Fund # FUND SOURCES 2003-04 IN SPECIAL REVENUE FUNDS Title III 1052 Title III transfers to General fund 620,966 Adult Probation 1524 Adult Intensive Probation 48,979 1548 Adult Probation Services 21,894 1521 Adult Probation St Enhancement 36,963 1547 Community Punishment Program 5,064 1525 Work Furlough Program 5,644 Career Center 1881 Career Center 1879 Human Services Rent 39,100 54,985 Community Services 1421 Case Management 1401 Community Services 1422 Congregate Meals 1415 CREC 1424 Emergency Services 1423 Home Delivered Meals 1419 Housekeeping 1417 Huffer Lane Rent 1426 Respite Care 1417 Sale of Dental Clinic to Transit 1406 State Housing Fund 1404 Youth Services Coconino County Arizona—Adopted Budget FY 2003-2004 24,405 386,109 52,693 22,795 121,209 75,283 185,696 50,000 7,387 204,000 556 39,349 111 Coconino County Arizona ADOPTED BUDGET SCHEDULE D FISCAL YEAR 2003-2004—PAGE (4) OF (5) SUMMARY BY FUND TYPE OF OTHER FINANCING SOURCES/ AND INTERFUND TRANSFERS INTERFUND OTHER FINANCING TRANSFERS 2003-04 Fund # FUND SOURCES 2003-04 IN Finance 1150 Special Districts 30,544 GIS 1950 GIS-Assessor Storage & Retrieval to GIS 1841 HURF to GIS 36,764 116,812 Health Services 1331 Health Services Fund 1331 Vital Statistics Fund 1,690,144 9,100 Juvenile Probation Services 1468 24 Diversion-Intake 1455 CASA-Special Advocate 32,277 3,165 1462 Diversion-Consequences 4,028 1452 Family Counseling 5,120 1453 Juavenile Probation Service 4,869 1482 Juvenile Accountablility 2,158 1475 Juvenile Diversion Fees Fund 1496 Juvenile Intensive Probation 24,398 1463 Juvenile Probation State Aid 10,298 1459 Juvenile Treatment Services 9,157 1474 Juvenile Victim's Rights Impl 1,764 1,129 Parks and Recreation 1728 Fair 1740 Parks & Open Space 35,860 219,819 Public Works 1102 Emergency Services 1849 Solid Waste 72,779 686,756 Sheriff-Jail District 4027 Jail District MOE 2,064,310 Superior Court 1578 ADR Grant 1589 Law Library 13,654 20,865 Total Special Revenue Funds Coconino County Arizona—Adopted Budget FY 2003-2004 $ 0 $ 0 $ 5,786,401 $ 1,312,446 112 Coconino County Arizona ADOPTED BUDGET SCHEDULE D FISCAL YEAR 2003-2004—PAGE (5) OF (5) SUMMARY BY FUND TYPE OF OTHER FINANCING SOURCES/ AND INTERFUND TRANSFERS INTERFUND OTHER FINANCING TRANSFERS 2003-04 Fund # FUND SOURCES 2003-04 IN DEBT SERVICE FUNDS Total Debt Service Funds $ 0 $ 0 $ 0 $ 0 CAPITAL PROJECTS FUNDS Parks and Recreation 1739 Parks Open Space Bond Proceeds $ 11,175,000 $ $ $ Special Improvement Districts 4039 Kiowa-Comanche Construction 441,547 4072 Oakwood Pines Construction 264,560 4085 Pawnee Construction 397,386 4052 Pinon Construction 4036 Rio Arroyo Construction 4091 Shoshone Construction 4082 Toho-Tolani Construction 4056 Tonowanda Construction 295,000 1,031,662 134,000 5,462,586 200,203 Total Capital Projects Funds $ 19,401,944 $ 0 $ 0 $ 0 PERMANENT FUNDS Total Permanent Funds $ 0 $ 0 $ 0 $ 0 Total Enterprise Funds $ 0 $ 0 $ 0 $ 0 TOTAL ALL FUNDS $ ENTERPRISE FUNDS Coconino County Arizona—Adopted Budget FY 2003-2004 19,401,944 $ $ 7,098,847 $ 7,098,847 113 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (1) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE General Fund Operations Expenditures Department Board of Supervisors Facilities Community Development Recorder Non-Departmental Finance Office of Planning & Budget Human Resources Assessor Treasurer Information Technology Constable Adult Probation Sheriff Flagstaff Justice Court Superior Courts Clerk of Superior Court Juvenile Court Services County Attorney Parks and Recreation Public Defender Legal Defender Actual Expenditures 2001-2002 493,498 1,105,846 670,367 612,368 882,449 471,894 188,474 425,020 621,296 296,589 1,045,256 33,269 651,752 3,883,541 569,811 1,164,019 538,624 1,032,946 1,350,109 212,490 1,028,393 323,811 Coconino County Arizona—Adopted Budget FY 2003-2004 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 706,118 1,845,735 1,238,895 1,197,558 0 774,201 318,833 1,089,043 971,585 542,153 1,484,279 58,796 933,729 6,374,724 852,576 1,837,792 830,329 1,649,156 2,060,175 485,808 1,623,159 620,191 539,960 1,286,380 837,809 940,181 384 579,826 204,833 823,788 746,027 362,673 1,244,260 40,762 739,752 4,248,444 672,539 1,434,589 608,707 1,185,984 1,546,950 328,356 1,200,253 412,088 Estimated Expenditures 2002-2003 702,613 1,828,032 1,115,947 1,193,376 0 772,703 265,212 1,072,663 956,290 480,392 1,484,279 58,514 934,182 6,139,894 865,376 1,871,312 801,056 1,563,400 2,028,867 489,071 1,549,552 559,438 Base Expenditures 2003-2004 735,963 2,299,371 1,255,187 1,162,838 0 824,109 339,625 1,134,680 1,117,916 543,564 1,405,233 61,923 1,100,264 6,155,775 729,007 2,118,053 841,901 1,845,077 2,048,565 622,667 1,668,315 653,873 % Change FY03 Budget to FY04 Budget 104.23% 124.58% 101.32% 97.10% 0.00% 106.45% 106.52% 104.19% 115.06% 100.26% 94.67% 105.32% 117.84% 96.57% 85.51% 115.25% 101.39% 111.88% 99.44% 128.17% 102.78% 105.43% 114 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (2) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE General Fund Operations—continued Department Health Services Community Initiatives County Manager Community Services Fredonia Justice Court Page Justice Court GIS Williams Justice Court School Superintendent General Fund Operations Total % Change FY03 Budget to FY04 Budget Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 2,403,638 141,665 309,548 108,753 78,296 186,606 348,027 150,819 309,397 3,179,233 609,852 1,283,179 161,130 115,528 267,637 705,900 219,614 406,170 2,463,614 123,855 632,568 126,225 85,072 208,906 352,090 167,677 301,138 3,170,661 189,300 1,029,233 168,819 112,306 268,098 481,393 220,202 384,125 3,524,578 648,612 1,029,739 189,119 112,942 266,205 786,499 239,202 452,932 110.86% 106.36% 80.25% 117.37% 97.76% 99.46% 111.42% 108.92% 111.51% $21,638,571 $34,443,078 $24,445,690 $32,756,306 $35,913,735 104.27% Actual Expenditures 2001-2002 Coconino County Arizona—Adopted Budget FY 2003-2004 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 115 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (3) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE General Fund Reserves Expenditures Fund No. and Description 1002 1004 1005 1006 1016 Employee Benefit Trust Self Insurance Trust Fund Vacation/Sick Leave Liability Revenue/Emerg/Expend Resrv Computer Lease/Buy General Fund Reserves Total Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget 1,382 98,047 0 0 325,009 200,000 50,000 3,290,806 0 166,418 0 127,719 325,009 203,459 0 398,720 302,500 150,000 50,000 4,962,201 93.07% 75.00% 100.00% 150.79% 279,446 110,459 59,952 58,951 83,500 75.59% $378,875 $3,976,274 $354,089 $986,139 $5,548,201 139.53% Coconino County Arizona—Adopted Budget FY 2003-2004 116 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (4) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Special Revenue Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Adult Probation 1548 Adult Probation Services 1545 Deferred Prosecution 1525 Work Furlough Program 350,616 0 52,645 549,576 0 169,814 334,315 0 79,298 411,853 0 101,078 506,374 0 120,785 92.14% 0.00% 71.13% Sub-total 403,261 719,390 413,613 512,931 627,159 87.18% 0 197,206 100,879 147,256 280,725 142.35% 0 197,206 100,879 147,256 280,725 142.35% 5,432 27,159 55,564 21,907 22,282 3,808 31,030 6,042 53,100 28,538 95.57% 130.27% 32,591 77,471 26,090 37,072 81,638 105.38% 4001 Flood Control District 0000 New fund number 139,626 382,045 124,019 215,363 967,046 40,000 253.12% - Sub-total 139,626 382,045 124,019 215,363 1,007,046 253.12% Assessor 1950 Assessor Storage/Retrieval Sub-total Clerk of Superior Court 1722 1723 Clerk's Forfeiture Fund Clerks Storage & Retrieval Sub-total Community Development Coconino County Arizona—Adopted Budget FY 2003-2004 117 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (5) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Special Revenue Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Community Services 1401 *Community Services 1402 Community Svcs Donations 1415 CREC Fee For Service (a) 0000 New fund number 261,521 1,602 609,947 391,501 14,207 1,001,129 304,220 321 634,402 390,436 14,207 929,649 386,109 14,707 1,159,927 0 98.62% 103.52% 115.86% Sub-total 873,070 1,406,837 938,943 1,334,292 1,560,744 110.94% 288,132 111,761 56,234 0 23,013 1,020 372,666 148,700 124,966 111,940 168,000 15,000 321,514 88,053 66,824 11,427 108,162 7,857 438,000 117,167 84,825 11,428 127,963 12,714 437,141 138,410 113,333 201,000 105,022 20,000 117.30% 93.08% 90.69% 179.56% 62.51% 133.33% 480,160 941,272 603,837 792,097 1,014,907 107.82% 26,193 51,283 31,166 38,999 55,646 108.51% 26,193 51,283 31,166 38,999 55,646 108.51% County Attorney 1755 1752 1799 1782 1781 1760 Anti-Racketeering Attorney Enhancement Bad Check Prosecution Federal Anti-Racketeering State Aid to County Attorney Victim Restitution Sub-total Finance 1150 *Special Districts Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 118 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (6) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Special Revenue Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Flagstaff Justice Court 1625 Flag JC Enhancement Fund 1603 JCEF Flag JC 0 0 0 0 0 0 5,200 0 5,200 12,500 - Sub-total 0 0 0 5,200 17,700 - 1331 *Health Services Fund 1338 Death Certificates 1,763,603 17,077 2,683,576 30,510 2,049,389 25,843 2,618,037 32,456 3,015,687 33,740 112.38% 110.59% Sub-total 1,780,680 2,714,086 2,075,232 2,650,493 3,049,427 112.36% 1475 Juvenile Diversion Fees Fund 1453 Juvenile Probation Service 1466 Property Crime Class 12,491 34,155 0 88,537 154,516 0 11,908 32,561 0 15,534 40,770 0 106,668 182,568 1,049 120.48% 118.15% - Sub-total 46,646 243,053 44,469 56,304 290,285 119.43% 1843 Forest Hilands Wetlds Proj 4019 Kachina Village Imp. 254,212 587,690 120,000 1,249,226 37,446 741,710 39,500 990,596 40,000 1,237,439 33.33% 99.06% Sub-total 841,902 1,369,226 779,156 1,030,096 1,277,439 93.30% Health Services Juvenile Court Services Kachina Village Improvement Coconino County Arizona—Adopted Budget FY 2003-2004 119 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (7) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Special Revenue Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Legal Defender 1692 Legl Def Fees for Service 1693 Legl Defender Training 0 0 11,200 0 0 641 5,000 1,320 0 0 0.00% 0.00% Sub-total 0 11,200 641 6,320 0 0.00% 0 0 0 0 247,600 - 0 0 0 0 247,600 - 0 0 0 0 69,890 - 0 0 0 0 69,890 - 0 0 0 1,470 2,200 - 0 0 0 1,470 2,200 - 1733 *Fair Livestock Auction Fund 1729 Racing 315,431 78,571 237,745 431,630 80,450 540,130 274,758 81,648 452,092 389,157 82,439 514,312 447,285 82,439 577,249 103.63% 102.47% 106.87% Sub-total 631,747 1,052,210 808,498 985,908 1,106,972 105.20% Non-Departmental 1052 Title III Forest Fees Sub-total Office of Planning & Budget 1151 Special Districts Coordinator Sub-total Page Justice Court 1627 Page JC Enhancement Fund Sub-total Parks and Recreation 1728 Coconino County Arizona—Adopted Budget FY 2003-2004 120 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (8) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Special Revenue Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Public Defender 49,631 107,600 32,791 75,000 107,600 100.00% 49,631 107,600 32,791 75,000 107,600 100.00% 1849 *Solid Waste 1842 Pinewood Improvements 1841 Road 985,073 47,397 6,572,222 1,499,646 160,000 23,788,797 993,124 22,190 10,140,614 1,437,773 20,000 14,278,189 1,495,985 150,000 27,062,165 99.76% 93.75% 113.98% Sub-total 7,604,692 25,448,443 11,155,928 15,735,962 28,708,150 113.01% Recorder's Storage & Retrieval 127,561 303,309 96,152 176,228 214,506 70.72% 127,561 303,309 96,152 176,228 214,506 70.72% Spec Co School Reserve-Esperanza 0 2,290,900 0 2,288,400 2,664,364 116.30% 0 2,290,900 0 2,288,400 2,664,364 116.30% County Jail District (a) 5,905,369 1273 Inmate Hlth Care Cost Reimb 0 1274 Inmate Welfare 213,724 4032 Jail District Repair & Repl 24,775 9,744,803 0 318,487 0 6,665,786 0 270,300 0 10,064,165 0 329,850 0 10,752,578 0 406,381 0 110.34% 0.00% 127.60% 0.00% 1683 Public Def Fees Svc Sub-total Public Works Recorder 1818 Sub-total School Superintendent 2021 Sub-total Sheriff 4027 Coconino County Arizona—Adopted Budget FY 2003-2004 121 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (9) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Special Revenue Fund Expenditures Fund No. and Description Jail Enhancement 1251 Outside Pay 1263 Sheriff Donations Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget 72,035 39,299 0 562,571 36,235 700 82,523 33,159 0 145,622 21,177 4,800 638,065 27,042 7,740 113.42% 74.63% 1105.71% 6,255,202 10,662,796 7,051,768 10,565,614 11,831,805 110.96% 4041-06 Rodeo Drive Operations 141 4047-06 Linda Lane Operations 141 4002 County Library Fund 697,548 3001 Fire District Assistance 434,386 4075 Oakwood Pines-Operations 0 4086 Pawnee Operations 0 4093 Shoshone-Operations 0 4014 Tusayan Spec.l Lighting Dist. 6,609 7,400 2,400 2,123,179 1,104,371 0 0 0 11,000 1,374 1,970 928,816 668,392 0 0 0 7,190 7,400 2,400 2,123,179 1,104,371 0 0 0 10,358 7,400 7,400 2,186,072 1,154,482 6,500 0 0 12,100 100.00% 308.33% 102.96% 104.54% 0.00% 0.00% 110.00% Sub-total 1,138,825 3,248,350 1,607,742 3,247,708 3,373,954 103.87% 1578 *ADR Grant - Court Admin 1589 *Law Library 1579 Superior Court Local Court 28,848 182,809 0 53,351 208,611 40,000 28,754 165,214 2,977 38,098 206,865 23,285 42,151 158,738 64,307 79.01% 76.09% 160.77% Sub-total 211,657 301,962 196,945 268,248 265,196 87.82% 1272 Sub-total—Sheriff Special Districts 4045 4051 Superior Courts Coconino County Arizona—Adopted Budget FY 2003-2004 122 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (10) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Special Revenue Fund Expenditures Actual Expenditures 2001-2002 Fund No. and Description Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Treasurer 1955 Taxpayer Information Fund 8,324 10,000 6,800 10,000 10,000 100.00% 8,324 10,000 6,800 10,000 10,000 100.00% 0 0 0 0 1,250 - 0 0 0 0 1,250 - $20,651,768 $51,538,639 $26,094,669 $40,180,961 $57,866,204 112.38% Sub-total Williams Justice Court 1628 Williams JC Enhancement Fund Sub-total Special Revenue Fund Total Coconino County Arizona—Adopted Budget FY 2003-2004 123 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (11) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Grant Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Adult Probation 581,801 469,414 97,182 41,745 2,999 848,916 635,816 121,787 145,000 0 633,165 465,943 57,625 63,767 0 791,004 599,953 70,752 95,065 0 922,904 680,208 94,362 113,767 0 108.72% 106.98% 77.48% 78.46% 0.00% 1,193,141 1,751,519 1,220,500 1,556,774 1,811,241 103.41% 1881 Career Cter Training/Education 1878 Welfare to Work 1879 Workforce Investment Act 63,073 883 698,740 63,711 43,403 1,373,462 34,668 22,610 1,314,006 27,980 0 1,362,904 61,146 36,100 1,628,842 95.97% 83.17% 118.59% Sub-total 762,696 1,480,576 1,371,284 1,390,884 1,726,088 116.58% 0 24,775 17,388 26,389 0 18,534 0 19,137 17,388 26,389 100.00% 100.00% 24,775 43,777 18,534 19,137 43,777 100.00% 1524 1521 1547 1531 1549 Adult Intensive Probation Adult Probation St Enhancement Community Punishment Program Drug Treatment & Education Drug War Sub-total Career Center Clerk of Superior Court 1724 1552 Child Support Automation JCEF Superior Court Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 124 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (12) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Grant Fund Expenditures Fund No. and Description Community Services 1421 1422 1424 1425 1423 1427 1419 1426 1406 1418 1404 1431 1407 1036 1408 1428 1430 1417 1429 1403 *Case Management *Congregate Meals *Emergency Services *Energy Assistance *Home Delivered Meals *Home Program *Housekeeping *Respite Care *State Housing Fund *VanGo *Youth Services-County Funded APS Energy Assistance Az Nutrition Network CDBG House Services City CDBG Eviction/Foreclosure Community Service Board FEMA Mountain Line Title V Weed & Seed Sub-total Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget 44,769 103,211 286,502 36,645 113,185 4,844 158,158 15,647 160,048 447,770 14,521 6,636 866 0 0 10,840 31,383 2,357,975 87,364 163,009 73,346 141,252 454,703 59,198 159,875 9,696 254,652 43,487 137,594 724,431 76,800 11,303 3,150 375,460 30,000 19,381 34,000 2,920,919 125,834 0 48,742 108,017 361,910 48,626 111,913 1,638 175,812 18,399 152,505 510,120 31,247 5,260 1,359 18,108 10,700 15,404 22,456 1,480,062 88,626 0 67,480 143,129 454,693 60,198 155,850 10,482 234,877 29,055 176,940 708,323 67,487 11,303 1,361 90,052 30,000 21,276 35,204 1,970,984 115,244 50,149 72,469 140,724 492,791 65,824 156,787 0 286,033 38,582 150,556 841,771 39,349 11,328 0 312,668 0 21,016 34,000 3,783,650 129,991 0 98.80% 99.63% 108.38% 111.19% 98.07% 0.00% 112.32% 88.72% 109.42% 116.20% 51.24% 100.22% 0.00% 83.28% 0.00% 108.44% 100.00% 129.54% 103.30% 0.00% 4,043,373 5,655,081 3,210,904 4,434,087 6,577,541 116.31% Coconino County Arizona—Adopted Budget FY 2003-2004 125 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (13) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Grant Fund Expenditures Fund No. and Description County Attorney Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget 37,303 12,118 10,605 0 128,487 54,156 48,290 13,787 46,092 0 10,000 0 193,961 110,425 58,000 18,000 38,627 0 0 0 139,362 21,837 39,279 0 46,678 0 0 972 177,830 86,921 57,797 6,450 46,838 0 0 0 195,809 23,484 58,000 19,350 101.62% 0.00% 0.00% 0.00% 100.95% 21.27% 100.00% 107.50% 304,746 436,478 239,105 376,648 343,481 78.69% 1624 FLAG JP CPAF 1603 JCEF Flag JC 41,327 5,754 29,272 46,050 18,631 4,295 29,272 34,500 0 8,600 0.00% 18.68% Sub-total 47,081 75,322 22,926 63,772 8,600 11.42% 1753 1762 1765 1265 1757 1784 1794 1793 Atty VRIA:Victm Rghts CCRT:Coordinated Response Children's Justice Grant Domestic Violence Drug Prosecution Natl Criminal Hist Improvement Victim Compensation VOCA-Victims of Crimes Actual Expenditures 2001-2002 Sub-total Flagstaff Justice Court Coconino County Arizona—Adopted Budget FY 2003-2004 126 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (14) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Grant Fund Expenditures Fund No. and Description Health Services 1342 1395 1357 1334 1325 1332 1306 1335 1392 1304 1303 1311 1360 1305 1327 1326 1354 1336 1350 1309 1384 1385 AZ Nutrition Network-Health AZEIP Case Management Backcountry Food Bio-Terrorism Breast Feeding Peer Support Buckle Up America (NACCHO) Child Health Child Health Grant Commodity Suppl Food Program CVD Heartbeat Dental Education Developmental Disability Developmental Services/NICP Family Planning Family Planning Title X Flag Comm Found for Teen Clinic Health Start Healthy Coconino Fund Healthy Families HIV Education HIV Outpatient & Support HIV Prevention Planning Actual Expenditures 2001-2002 116,333 20,885 3,085 0 1,847 3,529 31,846 0 1,666 56,141 29,223 27 38,128 56,447 0 3,713 36,212 0 333,089 38,805 292,607 40,072 Coconino County Arizona—Adopted Budget FY 2003-2004 Budget Expenditures 2002-2003 477,924 39,480 14,300 365,538 567 0 37,779 79,871 4,370 85,756 20,824 0 45,453 102,834 38,898 0 50,000 153,632 523,866 63,331 442,396 66,419 Actual Expenditures Thru 3rd Qtr 2002-2003 334,105 27,681 9,568 152,763 0 0 28,471 66,909 1,015 64,149 13,684 0 33,623 65,296 42,363 75 36,123 26,870 404,361 49,359 333,827 47,884 Estimated Expenditures 2002-2003 430,774 30,634 9,570 283,186 0 0 33,729 73,363 2,012 81,905 17,293 0 40,246 98,327 35,068 0 46,926 0 501,163 61,788 511,126 52,048 Base Expenditures 2003-2004 535,752 33,406 0 298,184 0 0 35,596 87,961 1,652 114,058 1,527 0 38,979 100,563 38,782 0 50,000 34,486 524,717 42,826 453,738 58,819 % Change FY03 Budget to FY04 Budget 112.10% 84.61% 0.00% 81.57% 0.00% 0.00% 94.22% 110.13% 37.80% 133.00% 7.33% 0.00% 85.76% 97.79% 99.70% 0.00% 100.00% 22.45% 100.16% 67.62% 102.56% 88.56% 127 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (15) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Grant Fund Expenditures Fund No. and Description 1302 1391 1310 1329 1333 1380 1330 1322 1383 1320 1328 1318 1315 1317 1307 1348 1381 1301 Home Care Immunization Program Injury Prevention Injury Prevention Program Medicaid Awareness Svcs MSM Outreach Nutrition Grant Prenatal Educ & Prevention Ryan White Ttl III Planning School Based/Linked Clinic Special Care Needs St MCH Blck Grnt(School-Based) State STD Supplemental Food Program TB Control Teen Pregnancy Prevention Tobacco Program WIC Grant Sub-total-Health Services Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget 50,760 29,112 8,663 4,662 18,453 40,902 45,071 0 26,157 74,479 0 76,739 20,684 6,297 36,421 23,129 316,393 306,911 68,061 54,376 33,658 0 0 72,455 51,415 1,353 9,266 122,660 34,960 130,506 27,135 8,213 40,086 41,067 457,981 485,962 58,584 37,174 666 0 0 43,747 37,893 0 15,970 73,033 20,275 87,898 6,982 4,351 37,714 28,456 286,735 402,354 70,479 46,171 0 0 0 63,205 49,804 0 15,559 92,622 14,701 116,905 32,996 8,213 41,836 36,733 391,467 485,965 77,104 50,175 0 0 0 62,674 54,713 0 0 92,302 17,522 89,994 2,309 5,778 31,420 40,808 507,823 486,732 113.29% 92.27% 0.00% 0.00% 0.00% 86.50% 106.42% 0.00% 0.00% 75.25% 50.12% 68.96% 8.51% 70.35% 78.38% 99.37% 110.88% 100.16% 2,188,488 4,252,392 2,879,958 3,775,814 3,970,402 93.37% Coconino County Arizona—Adopted Budget FY 2003-2004 128 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (16) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Grant Fund Expenditures Fund No. and Description Juvenile Court Services 1452 1468 1455 1462 1465 1454 1483 1477 1482 1471 1496 1460 1463 1459 1474 1476 1557 1492 1481 1464 *Family Counseling (a) 24 Diversion-Intake CASA-Special Advocate Diversion-Consequences DOC Status Offender Healthy Community/Youth JAIBG Juv Account Incntve BG Juvenile Accountability Juvenile Detention Enhancement Juvenile Intensive Probation Juvenile Parole Juvenile Probation State Aid Juvenile Treatment Services Juvenile Victim's Rights Impl Juv-Judicial Consolidation Proj Model Court-State Funds PIC Act Title V Local Delinq Prevention USDA Food Grant Sub-total Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget 10,117 372,927 36,133 41,795 0 0 0 33,307 5,564 0 247,117 39,499 115,864 118,284 15,713 5,663 0 2,835 20,155 6,824 24,800 563,208 74,683 93,277 0 7,416 0 9,792 48,823 0 395,895 10,072 171,240 215,769 24,392 0 15,255 29,644 78,943 32,850 9,296 400,800 40,577 44,120 0 7,419 3,779 10,937 45,763 0 274,693 10,072 132,668 148,471 19,467 0 7,915 547 78,943 14,159 24,800 552,029 57,772 89,242 0 7,417 7,743 9,812 49,535 0 402,789 10,073 177,420 207,436 25,251 0 15,252 512 78,943 22,380 35,370 611,462 65,256 103,434 956 6,000 45,998 0 9,358 168 514,998 5,575 188,473 222,762 26,622 0 14,115 40,533 0 46,000 142.62% 108.57% 87.38% 110.89% 80.91% 0.00% 19.17% 130.08% 55.35% 110.06% 103.24% 109.14% 0.00% 92.53% 136.73% 0.00% 140.03% 1,071,797 1,796,059 1,249,626 1,738,406 1,937,080 107.85% Coconino County Arizona—Adopted Budget FY 2003-2004 129 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (17) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Grant Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Page Justice Court 0 0 0 1,500 500 - 0 0 0 1,500 500 - 1730 Parks & Rec - Doney Park 1727 Raymond Park 11,919 227,928 125,000 30,908 7,478 37,460 200,000 95,386 62,996 25,000 50.40% 80.89% Sub-total 239,847 155,908 44,938 295,386 87,996 56.44% 15,252 22,050 13,645 18,437 22,100 100.23% 15,252 22,050 13,645 18,437 22,100 100.23% 1850 *State & Local EmergencyAssistance Emergency Response Enhancement 1100 Emergency Services 62,236 0 3,661 109,486 1,000,000 6,300 71,494 77,602 6,413 109,479 294,800 6,340 102,779 748,452 6,300 93.87% 74.85% 100.00% Sub-total 65,897 1,115,786 155,509 410,619 857,532 76.85% 1605 JCEF Page JC Sub-total Parks and Recreation Public Defender 1681 Public Defender Training Sub-total Public Works 1102 Coconino County Arizona—Adopted Budget FY 2003-2004 130 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (18) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Grant Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Recorder 1819Voter Tabulation Equipment Fund Sub-total 0 100,000 0 0 45,000 45.00% 0 100,000 0 0 45,000 45.00% 0 312,000 0 307,350 361,711 115.93% 0 312,000 0 307,350 361,711 115.93% 87,220 20,449 10,845 0 -945 -5,146 31,484 0 34,810 0 7,104 27,387 0 116,963 0 24,202 0 0 0 37,064 144,000 49,775 75,000 3,000 53,900 0 85,689 0 26,891 0 0 839 25,169 28,430 37,367 0 0 23,296 0 116,608 0 26,891 0 0 842 36,945 144,000 48,218 0 0 23,306 0 117,885 0 20,000 7,000 0 0 44,358 122,019 60,813 0 0 0 0 100.79% 0.00% 82.64% 0.00% 0.00% 119.68% 84.74% 122.18% 0.00% 0.00% 0.00% 0.00% 213,208 503,904 227,681 396,810 372,075 73.84% School Superintendent 2020 County School Fund Sub-total Sheriff 1255 1267 1275 1252 1270 1265 1257 1269 1254 1253 1284 1283 1278 *Boat Patrol *Community Policing BJA-LLEBG Cannibus Eradication COPS More Domestic Violence Drug Detention Governor's Off. Highway Safety Metro Unit Patrol Boat Equip Replacement Protective Vests RATE Gang Task Force Records Imprvmnt Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 131 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (19) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Grant Fund Expenditures Fund No. and Description Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 32,474 47,487 76,671 18,440 7,038 89,976 46,000 81,657 142,143 29,139 0 192,576 35,455 31,440 91,943 12,914 0 53,047 47,012 81,657 126,364 24,180 0 65,000 46,000 77,247 45,000 29,097 0 281,341 100.00% 94.60% 31.66% 99.85% 0.00% 146.09% 272,086 491,515 224,799 344,213 478,684 97.39% $10,442,387 $18,192,367 $10,879,409 $15,129,837 $18,643,809 102.48% Actual Expenditures 2001-2002 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Superior Courts 1585 1586 1554 1558 1557 1556 Conciliation Court Drug Enforcement Administration DUI/Drug Court Implementation IV-D Case Process Enhancement Model Court-State Funds Superior Crt State Fill the Gap Sub-total Grant Fund Total Coconino County Arizona—Adopted Budget FY 2003-2004 132 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (20) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Debt Service Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Facilities 1635 Debt Service for Capital Plan Sub-total 622,300 2,865,905 590,450 2,865,905 2,935,867 102.44% 622,300 2,865,905 590,450 2,865,905 2,935,867 102.44% 23,960 0 3,039 4,865 0 0 120,937 0 0 0 0 0 26,490 0 5,963 9,720 44,213 0 125,613 43,250 0 0 0 0 23,870 0 2,153 4,863 0 0 117,000 0 0 0 0 0 26,510 0 4,260 9,720 6,820 0 125,613 0 0 0 0 0 25,190 83,083 4,213 9,580 26,840 0 117,738 37,100 0 47,200 0.00% 0.00% 95.09% 70.65% 98.56% 60.71% 0.00% 93.73% 85.78% 0.00% - 152,801 255,249 147,886 172,923 350,944 137.49% $775,101 $3,121,154 $738,336 $3,038,828 $3,286,811 105.31% Special Districts 4025 4035 4042 4048 4064 4038 4007 4074 4087 4054 4092 4055 4021-03 Rudd Tank Rd Debt SvC 4035-03 Rio-Arroyo CID Deby Svc 4041-03 Rodeo Dr Debt Service 4047-03 Linda Lane Debt Service Buckboard Trail ID-Debt Svc Kiowa-Comanche KVID Paving Debt Service '92 Oakwood Pines-Debt Service Pawnee County ID Pinon County ID Debt Service Shoshone-Debt Service Tonowanda Sub-total Debt Service Fund Total Coconino County Arizona—Adopted Budget FY 2003-2004 133 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (21) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Capital Fund Expenditures Actual Expenditures Thru 3rd Qtr 2002-2003 Budget Expenditures 2002-2003 1637 Asset Repair & Repl Reserve 1638 Capital Projects-Phase II 1634 Coconino County CID-Space Plan 82,669 0 1,557,270 253,993 59,962 1,025,813 119,973 0 135,795 216,555 0 248,583 392,814 0 777,230 154.66% 0.00% 75.77% Sub-total 1,639,939 1,339,768 255,768 465,138 1,170,044 87.33% 1,315,672 3,038,252 462,208 1,077,804 3,386,758 111.47% 1,315,672 3,038,252 462,208 1,077,804 3,386,758 111.47% 73,446 66,185 209 0 426,320 0 0 0 0 0 333,126 0 0 0 0 0.00% 0.00% 0.00% 139,840 426,320 0 333,126 0 0.00% Fund No. and Description Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Actual Expenditures 2001-2002 Facilities Parks and Recreation 1739 Parks Capital Projects Sub-total Sheriff 3rd Pod Construction from COP's 4028 Jail District Building Fund 1277 Juvenile Jail Imprv Prog 4090 Sub-total Coconino County Arizona—Adopted Budget FY 2003-2004 134 Coconino County Arizona ADOPTED BUDGET SCHEDULE E FISCAL YEAR 2003-2004—PAGE (22) OF (22) SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND TYPE Capital Fund Expenditures Fund No. and Description Actual Expenditures 2001-2002 Budget Expenditures 2002-2003 Actual Expenditures Thru 3rd Qtr 2002-2003 Estimated Expenditures 2002-2003 Base Expenditures 2003-2004 % Change FY03 Budget to FY04 Budget Special Districts 4036 4062 4039 4072 4085 4052 4026 4091 4082 4056 4035-04 Rio Arroyo CID Construct Buckboard Trail ID-Construction Kiowa-Comanche ID Oakwood Pines-Construction Pawnee CID Pinon County ID-Construction Rudd Tank Road Construction Shoshone-Construction Toho-Tolani ID-Construction Tonowanda ID 0 0 0 0 0 0 135 0 0 0 875,000 343,000 423,451 253,515 242,825 283,920 2,500 0 1,130,000 87,000 0 278,200 0 0 0 2,112 995 0 212 0 0 335,402 0 10,000 0 0 2,500 0 212 7,500 1,031,662 0 441,547 264,560 397,386 295,000 0 134,000 5,462,586 200,203 117.90% 0.00% 104.27% 104.36% 163.65% 103.90% 0.00% 483.41% 230.12% 135 3,641,211 281,519 355,614 8,226,944 225.94% $3,095,586 $8,445,551 $999,495 $2,231,682 $12,783,746 151.37% Sub-total Capital Fund Total Coconino County Arizona—Adopted Budget FY 2003-2004 135 Coconino County Arizona This page left intentionally blank. Coconino County Arizona—Adopted Budget FY 2003-2004 136 POLICY AND EXECUTIVE MANAGEMENT – 21.00 FTES County Manager (5.00 FTEs) Board of Supervisors (11.00 FTEs) Office of Planning & Budget (5.00 FTEs) Description of Services Note: FTE - Full Time Equivalent This service area includes the offices of the Board of Supervisors and the County Manager, whose primary focuses are to establish policy direction and conduct day-to-day management of the County government. The Board passes County ordinances and approves land use changes, intergovernmental contracts and the County budget. The County Manager implements and administers Board policy and provides support for County initiatives and program. During FY03, the Office of Planning and Budget was moved from Management Services to the office of the County Manager in order to respond more comprehensively to strategic planning for management issues of the organization. This office compiles the County budget and analyses and monitors activities having a budgetary impact on the organization. Budgeted Expenditure Trends Budget expenditures overall have increased for the three-year period indicated below. The significant increase from FY02 to FY03 is due to the move of funding for grants to other agencies from Non-Departmental to the office of the County Manager. A portion of the increase from FY03 to FY04 was due to the move of the Office of Planning and Budget from the Management Services service area to the office of the County Manager. Other increases are due to cost increases in Health and Retirement benefits for employees. In the departmental budget percentage chart below, the funds currently budgeted in Non-Departmental correspond to undistributed Title III Forest Fees to be allocated pending project approval by the Board of Supervisors. Once these funds are allocated, they will be moved to the various departments therefore service areas responsible for expenditure oversight. Budgeted Expenditures by Service Area—Three-Year History $2,917,982 $3,500,000 $3,000,000 FY04 Budgeted Expenditures Department Budgets as % of Service Area Total $3,071,429 $2,138,362 NonDepartmental, 8.06% $2,500,000 $2,000,000 Office of Planning and Budget, 13.33% Board of Supervisors, 45.08% $1,500,000 $1,000,000 County Manager, 33.53% $500,000 $0 FY02 Budget FY03 Budget FY04 Budget Coconino County Arizona—Adopted Budget FY 2003-2004 137 POLICY AND EXECUTIVE MANAGEMENT Per Capita Costs of Services While budgeted expenditures increased from FY02 to FY03 with the move of the allocation for grants to outside agencies from the Management Services area to this one, budgeted expenditures increased from FY03 to FY04 due to the move of the Office of Planning and Budget from Management Services to the office of the County Manager here. Additionally, the position of Special Districts Coordinator was transferred from the Public Works department to the Office of Planning and Budget. These moves are reflected in the increase in per capita costs for services in this service area as well as in the significant increase in the departmental budget for the Office of Planning and Budget. $30.00 $25.00 $20.00 $23.77 $15.00 $10.00 $18.38 $24.49 $5.00 $0.00 FY02 Budget Net Change by Department Board of Supervisors County Manager Non-Departmental Office of Planning & Budget Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Budget FY04 Budget FY02 Cost FY03 Cost Per Percent FY04 Cost Percent Per Capita Capita Change Per Capita Change $10.96 $10.72 -2.22% $11.04 2.99% $4.56 $10.45 129.27% $8.21 -21.45% $0.00 $0.00 0.00% $1.97 $2.86 $2.60 -9.27% $3.27 25.73% 138 POLICY AND EXECUTIVE MANAGEMENT D E PA R T M E N TA L P R O G R A M S BOARD OF SUPERVISORS Description of General Departmental Services Descriptions: The Board of Supervisors consists of five elected members chosen by each district to four-year terms. The Board establishes policy and direction for the County and has a wide range of duties specified by Arizona State Statute. The Board passes County laws (ordinances), approves land use changes, grants, contracts and the County budget. The Board has budgetary oversight over all departments to ensure County revenues are expended within established guidelines. In addition, the Board provides policy direction to the organization through an appointed County Manager. This department does not have other programs. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 139 POLICY AND EXECUTIVE MANAGEMENT FINANCIAL SUMMARIES BOARD OF SUPERVISORS FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures General Fund 1001 General Fund Community Initiatives 158,539 - 667,014 235,457 - 102,650 - 706,118 609,852 121,300 - 702,613 189,300 - 122,650 - 735,963 648,612 - Grant Funds 1077 Red Rock Pathways - 19,299 11,985 - - - - 11,985 - - 11,985 Fund Fund Type/Description Coconino County Arizona—Adopted Budget FY 2003-2004 Est. Fund Bal. Remaining @ FY04 Year End 140 POLICY AND EXECUTIVE MANAGEMENT BOARD OF SUPERVISORS INCREMENTS This department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 141 POLICY AND EXECUTIVE MANAGEMENT F U L L - T I M E E Q U I VA L E N T S BOARD OF SUPERVISORS Position Administrative Specialist I Administrative Specialist III Chief Deputy Clerk of the Board Elected Official Executive Asst to BOS Executive Asst to BOS (Tuba City) Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 1.00 5.00 2.00 1.00 0.00 2.00 1.00 5.00 3.00 0.00 0.00 2.00 1.00 5.00 3.00 0.00 0.00 2.00 1.00 5.00 3.00 0.00 11.00 11.00 11.00 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 11.00 FY04 Approved New FY04 Adopted 0.00 2.00 1.00 5.00 3.00 0.00 0.00 11.00 142 POLICY AND EXECUTIVE MANAGEMENT COUNTY MANAGER D E PA R T M E N TA L P R O G R A M S Description of General Departmental Services The County Manager is responsible for the day-to-day management of County government as the Chief Executive Officer and is accountable to the Board of Supervisors. The County Manager: Descriptions: This department does not have other programs. ⇒ Implements and administers policies and operations established by the Board of Supervisors, including the County budget ⇒ Supervises appointed department heads ⇒ Provides support for Board of Supervisors’ initiatives and programs ⇒ Responds to citizen requests ⇒ Interacts with County elected officials, other governmental agencies and community groups The County Manager’s support staff provides administrative, research and documentary support to the Board of Supervisors in conjunction with official Board meetings and functions. Citizen requests and concerns are addressed by the Citizen Outreach Coordinator who reports directly to the County Manager. County Manager Deputy County Manager Deputy County Manager Elected Official Liaison Legislative Liaison Citizen Outreach Office of Planning and Budget Special Districts Coordination Coconino County Arizona—Adopted Budget FY 2003-2004 143 POLICY AND EXECUTIVE MANAGEMENT FINANCIAL SUMMARIES COUNTY MANAGER Fund Fund Type/Description 1001 General Fund FY02 Actual Revenues 0 FY02 Actual Expenditures 484,404 FY02 Ending Surplus/(Deficit) Fund Balance 0 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Budgeted Revenues FY03 Budgeted Expenditures 0 1,283,179 FY03 Estim. Revenues FY03 Estim. Expenditures 0 1,029,233 FY03 Est. Ending Surplus/(Deficit) Fund Balance 0 FY04 Budgeted Revenues FY04 Budgeted Expenditures 44,000 1,029,739 Est. Fund Bal. Remaining @ FY04 Year End 0 144 POLICY AND EXECUTIVE MANAGEMENT INCREMENTS COUNTY MANAGER The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 145 POLICY AND EXECUTIVE MANAGEMENT F U L L - T I M E E Q U I VA L E N T S COUNTY MANAGER Position Assistant County Manager Assistant to the County Manager Citizen Outreach Coordinator County Manager Deputy County Manager Deputy County Manager/ Clerk of the Board Executive Secretary Department Total: FY01 Budget FY02 Budget FY03 Budget 1.00 0.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 5.00 5.00 5.00 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 MidYear Adjustment FY04 Base -1.00 1.00 -1.00 1.00 0.00 FY04 Approved New FY04 Adopted 0.00 1.00 0.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 5.00 0.00 5.00 146 MANAGEMENT SERVICES D E PA R T M E N TA L P R O G R A M S OFFICE OF PLANNING AND BUDGET Description of General Departmental Services Descriptions: The Office of Planning and Budget provides budget development, management analysis and research services to the County Manager and the Board of Supervisors. The department develops annual updates to the longrange financial and organizational plan, analyzes and reviews the overall County budget and provides information and analysis of departmental operational functions and legislative impacts on the County finances. The Budget Department also handles financing for capital projects and compiles and keeps an updated County-wide fee schedule and cost allocation plan. This department does not have other programs. Office of Planning and Budget Budget Special Districts Coordinator Coconino County Arizona—Adopted Budget FY 2003-2004 147 MANAGEMENT SERVICES FINANCIAL SUMMARIES OFFICE OF PLANNING AND BUDGET Fund Fund Type/Description FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End General Fund 1001 General Fund 3 282,457 - - 318,833 - 265,212 - - 339,625 - Special Revenue Funds 1151 Special Districts Coordinator - - - - - - - - 69,890 69,890 - Coconino County Arizona—Adopted Budget FY 2003-2004 148 MANAGEMENT SERVICES OFFICE OF PLANNING AND BUDGET INCREMENTS The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 149 MANAGEMENT SERVICES F U L L - T I M E E Q U I VA L E N T S OFFICE OF PLANNING AND BUDGET FY01 Budget FY02 Budget Administrative Operations Manager Financial Analyst Planning & Budget Manager Planning and Budget Director Special Districts Coordinator 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 Department Total: 4.00 4.00 4.00 1.00 5.00 Position Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 FY03 Mid-Year Budget Adjustment FY04 Base FY04 Approved New FY04 Adopted 1.00 1.00 1.00 1.00 1.00 0.00 5.00 150 MANAGEMENT SERVICES – 76.50 FTES Facilities (26.50 FTEs) Finance (13.00 FTEs) Geographic Information Systems (8.00 FTEs) Human Resources (11.00 FTEs) Information Technology (18.00 FTEs) Non-Departmental (0.00 FTEs) Note: FTE - Full Time Equivalent Description of Services This service area includes the internal service departments, which are Facilities, Finance, Human Resources, Geographic Information Systems, Information Technology and Non-Departmental. Internal service departments provide administrative and professional support to all departments in the organization. Services provided include providing a safe and clean working environment for all employees and citizens, providing repair and replacement to existing facilities and providing leadership in developing capital improvement strategies; job recruitment, administrative support on job classification and compensation policy, job training, safety and employee benefits; the display, analysis and integration of geographically referenced information (GIS maps); and maintenance and support of networking and programming services. Budgeted Expenditure Trends As depicted in the graph below, budgeted expenditures decreased from FY02 to FY03 due to the completion of final projects in the Capital Improvement Plan. Budgeted expenditures however increased from FY03 to FY04 as the County took the precautionary measure of budgeting a significant portion of its fiscal reserves in Non-Departmental to have expenditure capacity available in the event that budgetary cuts at the State level were to occur at mid-Fiscal Year 04. The County additionally budgeted for increased operations in utilities and potential remodeling expenditures contingent upon sale of property. FY04 Budgeted Expenditures Department Budgets as % of Service Area Total Budgeted Expenditures by Service Area—Three-Year History $20,000,000 $15,374,452 $16,209,574 $13,427,749 $15,000,000 Facilities, 39.64% Information Technology, 9.21% $10,000,000 $5,000,000 $0 NonDepartmental, 31.02% Human Resources, 9.82% FY02 Budget FY03 Budget FY04 Budget Coconino County Arizona—Adopted Budget FY 2002-2003 Geographic Information Systems, 4.87% Finance, 5.44% 151 MANAGEMENT SERVICES Per Capita Costs of Services As depicted in the graph below, the per capita costs of service within this service area decreased from FY02 to FY03, primarily again due to the near total completion of the Capital Improvement Plan. In FY04, the County has budgeted for increased costs in utilities among other improvements scheduled for its facilities. The County’s budgeting of fiscal reserves, discussed earlier, accounts for the substantial increase in NonDepartmental. $160.00 $140.00 $120.00 $100.00 $80.00 $60.00 $40.00 $20.00 $0.00 $144.50 $115.11 FY02 Budget Net Change by Department Facilities Finance Human Resources Information Technology Non-Departmental Coconino County Arizona—Adopted Budget FY 2002-2003 FY03 Budget $128.84 FY04 Budget FY02 Cost FY03 Cost Per Percent FY04 Cost Percent Per Capita Capita Change Per Capita Change $75.65 $49.29 -34.85% $51.07 3.61% $6.59 $6.72 2.01% $7.01 4.32% $9.96 $13.15 32.03% $12.65 -3.74% $13.35 $12.99 -2.72% $11.87 -8.62% $33.80 $27.21 -19.49% $39.96 46.86% 152 MANAGEMENT SERVICES C O O P E R AT I V E E X T E N S I O N D E PA R T M E N TA L P R O G R A M S Description of General Departmental Services Today's Cooperative Extension offers diverse programs throughout Coconino County. It is: educators helping train volunteers to provide opportunities for youth participation and leadership opportunities; training to advocates reaching out to youth and communities; instructors helping land users make the best possible use of Arizona's precious natural resources; trained volunteers teaching home gardeners skills such as composting, pest control, and organic gardening; and mentors helping other grandparents raising grandchildren; and educators helping youth learn healthy dating skills. Arizona Cooperative Extension works in partnership with the U.S. Department of Agriculture, the University of Arizona College of Agriculture and Coconino County. Descriptions: This department does not have other programs. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 153 MANAGEMENT SERVICES C O O P E R AT I V E E X T E N S I O N FINANCIAL SUMMARIES Funding is provided through the County Manager’s office as a General Fund allocation in the form of a grant to another agency and is included in the County Manager’s General Fund budget total. For FY04, the County is allocating $27,510 to the Cooperative Extension for operations and an additional $44,000 to be dedicated toward forest thinning projects out of the County’s Title III monies. Coconino County Arizona—Adopted Budget FY 2003-2004 154 MANAGEMENT SERVICES C O O P E R AT I V E E X T E N S I O N INCREMENTS This department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 155 MANAGEMENT SERVICES C O O P E R AT I V E E X T E N S I O N F U L L - T I M E E Q U I VA L E N T S FTE’s for Cooperative Extension are tracked through the University of Arizona. Coconino County Arizona—Adopted Budget FY 2003-2004 156 MANAGEMENT SERVICES D E PA R T M E N TA L P R O G R A M S FACILITIES MANAGEMENT Description of General Departmental Services Descriptions: Facilities Management is responsible for the management and operation of buildings and land owned by the County. Our responsibilities include facilities planning, construction, renovation, and repair and maintenance of facilities located throughout Coconino County. The department includes specialists in facilities management, property management, project estimating and project management, in addition to expertise in various trades, such as mechanical/electrical/plumbing systems, carpentry, painting, general repair, custodial service and landscape maintenance. The department strives to manage County buildings that meet acceptable standards for public facilities and to provide functional and pleasant space, where citizens can receive County services. Asset Repair & Replacement: This fund was established to provide for reinvestment in County facilities. Expenditures will be identified in a long range Repair and Replacement plan and will include work like carpet replacement, roof replacements and replacement of mechanical equipment. Custodial Services Capital Repair and Replacement General Maintenance Property Management Capital Facilities Plan: This fund is used for major capital expenditures. It is a plan for public facilities which results in construction or acquisition of fixed assets, land, and other facilities. Capital Projects (Phase II): This program was developed to identify future capital projects. The program includes plans for a combined Justice/ Municipal court facility, a court holding facility, demolition of the old jail and a new transit building, etc. Facilities Director Operations and Maintenance Capital Debt Service: These funds are set aside to repay the certificates of participation issued for the County’s capital facilities plan. Planning and Construction Administrative Services Heritage Fund: This fund was first used in 1995 for the courthouse staircase project funded in part by State Heritage funds. The County received another Heritage grant to assist in funding portions of the historic renovation of the 1894 Courthouse. HVAC/ Electrical Shop Svcs. Coconino County Arizona—Adopted Budget FY 2003-2004 157 MANAGEMENT SERVICES FINANCIAL SUMMARIES FACILITIES MANAGEMENT FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures 3 1,596,792 - 18,404 1,845,735 18,404 1,828,032 - - 2,299,371 1,743,151 3,086,715 (1,330,346) 139,113 1,025,813 139,113 248,583 (1,439,816) 250,000 777,230 (1,967,046)*1 1637 Asset Repair & Repl Reserve 1638 Capital Projects-Phase II 90,129 5,978 207,313 - 1,947,301 143,399 140,000 - 253,993 59,962 50,000 (976) 216,555 - 1,780,746 142,423 - 392,814 - 1,387,932 142,423 1639 State Aid to Detention $2.3 mill 303,222 1,471,667 375,292 - - (2,554) - 372,738 - - 372,738 1,002,089 2,868,001 19,371,848 940,000 2,865,905 1,006,833 2,865,905 17,512,776 2,935,867 19,403,791 Fund Fund Type/Description General Fund 1001 General Fund FY02 Actual Revenues FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End - Capital Funds 1634 Coconino County CID-Space Plan Debt Service 1635 Debt Service for Capital Plan 4,826,8822 Note: 1. Fund 1634 Capital Space Plan will receive a transfer from Fund 1635 Capital Debt Service to eliminate the deficit, pending updated balances to complete the Space Plan. 2. FY04 revenues in Fund 1635 Capital Debt Service include transfers in from Fund 1730 Peaks View Park—$250,000, and from Fund 1739 Parks Capital Projects—$3,876,882. Coconino County Arizona—Adopted Budget FY 2003-2004 158 MANAGEMENT SERVICES INCREMENTS FACILITIES MANAGEMENT Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund Original request $13,000. To be absorbed from 9090 Carpet Steam Cleaning $0 absorb 9105 Portable Power Lift $0 absorb 9108 Electricity - Non-Departmental Utilities $42,192 recurring 9109 Natural Gas - Non-Departmental Utilities $36,040 recurring 9110 Water and Sewer - Non-Departmental Utilities $16,543 recurring 9122 Operation & Maintenance of Old Jail (Agassiz) $10,900 recurring 9148 King Street Dental Clinic $204,000 onetime $777,230 onetime operating. Original request $10,500. To be absorbed out of Source Of Funds: 9125 Conditional. Contingent upon sale of dental building Coconino County CID-Space Plan Williams Justice Facility Source Of Funds: operating. Debt Service for Capital Plan 9078 Appraisal Services $15,000 onetime 9123 Long-range Facilities Plan & Downtown Master Plan $57,446 onetime . Coconino County Arizona—Adopted Budget FY 2003-2004 Original request for FY04 $58,280 from fund 1638. 159 MANAGEMENT SERVICES INCREMENTS FACILITIES MANAGEMENT Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): Asset Repair & Repl Reserve 9079 Parking Lot Maintenance $20,000 onetime 9080 Hazardous Material Testing $6,500 onetime 9081 Repairs at Coconino County Admin. Center $254,000 onetime 9082 Heater Replacements at 3rd St. Annex (aka E. Anx) $6,000 onetime 9083 Juvenile Detention Duct/Damper $3,000 onetime 9084 Fredonia Electrical Upgrades $5,000 onetime Coconino County Arizona—Adopted Budget FY 2003-2004 160 MANAGEMENT SERVICES F U L L - T I M E E Q U I VA L E N T S FACILITIES MANAGEMENT Position Account Tech II-Constr. Mgmt Accounting Technician I Administrative Sr Manager Business Manager Capital Repair/Replacement Mgr Construction Manager-Cthouse Project Construction Manager-Juvenile Project Custodian Facilities Management Director Facilities Manager Facilities Project Coordinator Facilities Project Manager HVAC / Electrical Supervisor Lead Custodian Planning & Construction Mgr. Security/Access Specialist Skilled Trades Worker Supervisor (Trades) Trades Worker Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 0.00 0.00 1.00 1.00 1.00 0.00 1.00 0.00 0.00 0.00 0.00 1.00 11.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 0.00 11.00 1.00 1.00 1.00 0.00 0.00 1.00 1.00 0.00 11.00 1.00 1.00 1.00 0.00 0.00 1.00 1.00 0.00 11.00 1.00 1.00 0.00 1.00 0.00 1.00 0.50 3.00 2.00 2.00 3.00 3.00 2.00 3.00 3.00 2.00 0.00 11.00 1.00 1.00 0.00 1.00 0.00 1.00 0.50 0.00 3.00 3.00 2.00 31.00 28.00 28.00 Coconino County Arizona—Adopted Budget FY 2003-2004 -1.00 -1.00 1.00 -0.50 FY04 Approved New 3.00 3.00 2.00 -1.50 26.50 0.00 FY04 Adopted 26.50 161 This page left intentionally blank. Coconino County Arizona—Adopted Budget FY 2003-2004 162 MANAGEMENT SERVICES D E PA R T M E N TA L P R O G R A M S FINANCE Description of General Departmental Services Descriptions: Finance administers all the centralized financial, payroll and purchasing functions for the County. Our primary focus is the stewardship of County resources, including an accurate accounting of County resources, employee payroll, an open and fair purchasing function, and sound financial information to assist the Board of Supervisors, County Manager, and County departments in their decision making. Our Special Districts Division provides special districts debt retirement billing and collections. Special Districts/Finance: This fund consists of revenues collected from property owners to provide assessment billing, assessment collection and debt service bond payments. Finance Administration Operations Purchasing Audit Financial Management System Special Districts Coconino County Arizona—Adopted Budget FY 2003-2004 163 MANAGEMENT SERVICES FINANCIAL SUMMARIES FINANCE Fund Fund Type/Description General Fund 1001 General Fund Special Revenue Funds 1150 *Special Districts FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 599 660,645 - 800 774,201 844 772,703 - 800 824,109 - 36,909 37,047 - 51,283 51,283 39,000 38,999 1 55,651 55,646 6 Coconino County Arizona—Adopted Budget FY 2003-2004 164 MANAGEMENT SERVICES INCREMENTS FINANCE The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 165 MANAGEMENT SERVICES F U L L - T I M E E Q U I VA L E N T S FINANCE Position Accountant Accounting Manager Accounting Technician I Accounting Technician II Administrative Support II Finance Director FMS Administrator/Trainer Payroll Specialist Purchasing Manager Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 2.00 1.50 3.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 3.00 1.00 1.00 1.00 1.00 1.00 12.50 13.00 13.00 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 13.00 FY04 Approved New FY04 Adopted 1.00 2.00 2.00 3.00 1.00 1.00 1.00 1.00 1.00 0.00 13.00 166 MANAGEMENT SERVICES D E PA R T M E N TA L P R O G R A M S G E O G R A P H I C I N F O R M AT I O N S Y S T E M S Description of General Departmental Services Descriptions: The Geographic Information Systems (G.I.S.) Department centrally administers a G.I.S. function for all the County departments. The Department enables the County departments to display, analyze and integrate geographically referenced information. The Department provides geographic databases and applications to County departments and the community to assist in making decisions of greater efficiency and accuracy. Vertically integrated G.I.S. data layers provide information about the natural and manmade features of the County land base including, but not limited to, land parcels, political and administrative boundaries, street centerlines and addresses, zoning, aerial photos and topography. This department does not have other programs. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 167 MANAGEMENT SERVICES FINANCIAL SUMMARIES G E O G R A P H I C I N F O R M AT I O N S Y S T E M S Fund Fund Type/Description General Fund 1001 General Fund FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues 22,032 539,077 - 3,000 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Budgeted Expenditures 705,900 FY03 Estim. Revenues 242,029 FY03 Estim. Expenditures 481,393 FY03 Est. Ending Surplus/(Deficit) Fund Balance - FY04 Budgeted Revenues 325,467 FY04 Budgeted Expenditures 786,499 Est. Fund Bal. Remaining @ FY04 Year End - 168 MANAGEMENT SERVICES G E O G R A P H I C I N F O R M AT I O N S Y S T E M S INCREMENTS This department received increments from Title III funding. Title III funded-projects are listed in the Budget Summary section Coconino County Arizona—Adopted Budget FY 2003-2004 169 MANAGEMENT SERVICES F U L L - T I M E E Q U I VA L E N T S G E O G R A P H I C I N F O R M AT I O N S Y S T E M S Position Administrative Specialist I G.I.S. Analyst (1 FTE funded by Title III) G.I.S. Database Administrator G.I.S. Director G.I.S. Project Manager G.I.S. Technician Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 0.50 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 3.00 0.00 1.00 1.00 1.00 3.00 0.00 1.00 1.00 2.00 -1.00 -1.00 4.00 1.00 1.00 0.00 1.00 4.00 1.00 1.00 0.00 1.00 4.50 7.00 8.00 0.00 8.00 Coconino County Arizona—Adopted Budget FY 2003-2004 1.00 1.00 FY04 Approved New 0.00 FY04 Adopted 8.00 170 MANAGEMENT SERVICES D E PA R T M E N TA L P R O G R A M S HUMAN RESOURCES Description of General Departmental Services Descriptions: Human Resources provides comprehensive human resources programs to the County's 1070 employees. It is an internal service department comprised of three divisions: Personnel, Risk Management and Employee Growth and Development (EGAD). Personnel is responsible for job recruitment, personnel policy development, and classification/compensation. Risk Management is responsible for loss control, safety and employee benefits. EGAD develops and oversees employee training solutions and development. The department mission is to support the County's task of creating and maintaining a culture of exemplary public service by recruiting talented, dedicated individuals, providing them with a workplace in which they are safe, productive, satisfied and challenged to realize their individual potential and provide exemplary service. Employee Benefit Trust/Insurance Stabilization: Refunds of insurance premiums used to offset benefit premium increases for County employees and to offset increases in employees’ health and dental coverage. Self Insurance Trust Fund: Provides for County property and casualty insurance claims that are covered but used for amounts that are less than the insurance deductible. Human Resources Personnel Risk Management Employee Growth and Development Wellness Program Coconino County Arizona—Adopted Budget FY 2003-2004 171 MANAGEMENT SERVICES FINANCIAL SUMMARIES HUMAN RESOURCES Fund Fund Type/Description General Fund 1001 General Fund 1002 Employee Benefit Trust 1004 Self Insurance Trust Fund FY02 Actual Revenues 66 57,172 59,960 FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures 603,254 296,845 154,287 978,043 32,086 42,948 156,858 1,089,043 325,009 200,000 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Estim. Revenues 36,291 224,206 FY03 Estim. Expenditures 1,072,663 325,009 203,459 FY03 Est. Ending Surplus/(Deficit) Fund Balance 689,325 52,833 FY04 Budgeted Revenues FY04 Budgeted Expenditures 35,000 152,340 1,134,680 302,500 150,000 Est. Fund Bal. Remaining @ FY04 Year End 421,825 55,173 172 MANAGEMENT SERVICES INCREMENTS HUMAN RESOURCES Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): Self Insurance Trust Fund Original request $165,150. Reduced to standard $100K. 9118 Increase Self-Insured Retention Fund Coconino County Arizona—Adopted Budget FY 2003-2004 $100,000 recurring Department to examine passing back costs to grant and special revenue funds for actual costs accrued. 173 MANAGEMENT SERVICES F U L L - T I M E E Q U I VA L E N T S HUMAN RESOURCES Position Administrative Specialist II Administrative Support I Administrative Support II Human Resources Admin Specialist Human Resources Analyst Human Resources Director Human Resources Program Mgr Human Resources Technician Risk Manager Safety Officer Training Coordinator Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.13 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 9.13 9.00 10.00 0.00 10.00 FY04 Approved New FY04 Adopted 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 11.00 NOTE: The position of the Training Coordinator was housed in Information Technology through FY03. It was authorized during the FY04 budget process to be moved to the Human Resources department. Coconino County Arizona—Adopted Budget FY 2003-2004 174 MANAGEMENT SERVICES I N F O R M AT I O N T E C H N O L O G Y Description of General Departmental Services Information Technology is a centralized service department that provides design, implementation and support of the County’s technology. The department is composed of four divisions: Software Systems, Network Systems, Operations Systems and Criminal Justice Integration. • • • • Software Systems develops and supports custom written application software. It provides consulting services for the selection and installation of purchased application software systems. It maintains the County’s internet and intranet websites. Network Systems is responsible for the design, installation, maintenance, availability and security of the County Network. Additionally, this division is responsible for the physical servers and network devices. Responsibilities include connectivity between County facilities, the internet, and other government and non-government agencies. The County Network consists of approximately one thousand workstations, fifty servers, one hundred printers, one hundred network devices, fiber optic and copper cabling, microwave and spread spectrum radio (wireless) and some video and voice (telephone equipment). Operations Systems provides installation and support of desktop/ deskside systems, including telephones, through the Help Desk function and on-site visits. The Criminal Justice Integration Division designs, implements and supports the sharing of data by all Criminal Justice agencies horizontally through the County and vertically to the State. Coconino County Arizona—Adopted Budget FY 2003-2004 Information Technology Software Systems Network Systems Operations Systems Criminal Justice Integration D E PA R T M E N TA L P R O G R A M S Descriptions: Micron Leasing: The computer leasing program began in the fall of 1998. To date, the master lease agreement between the County and Micron has enabled the County to replace over 800 personal computers and laptops combined. In FY02, the County discontinued leasing computers and has opted instead to buy them, where financially feasable. All computer leases will expire in FY04 when the final lease payments are made. 175 MANAGEMENT SERVICES FINANCIAL SUMMARIES I N F O R M AT I O N T E C H N O L O G Y Fund Fund Type/Description General Fund 1001 General Fund 1016 Computer Lease/Buy Project FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance 116,665 1,256,809 305,747 20,723 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures 82,573 1,484,279 110,459 83,319 1,484,279 58,951 FY03 Est. Ending Surplus/(Deficit) Fund Balance 45,091 FY04 Budgeted Revenues FY04 Budgeted Expenditures 75,000 1,405,233 83,500 Est. Fund Bal. Remaining @ FY04 Year End 36,591 176 MANAGEMENT SERVICES I N F O R M AT I O N T E C H N O L O G Y INCREMENTS The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 177 MANAGEMENT SERVICES F U L L - T I M E E Q U I VA L E N T S I N F O R M AT I O N T E C H N O L O G Y Position Accounting Technician II Criminal Justice Integration Proj Mgr Information Technology Director Network Analyst Network Systems Manager Systems Manager Systems Specialist Technical Specialist Telecommunications Coordinator Telecommunications Svcs Mgr Training Coordinator Webmaster Department Total: FY01 Budget FY02 Budget FY03 Budget 1.00 0.00 1.00 6.00 1.00 1.00 3.00 2.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 6.00 1.00 1.00 3.00 3.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 6.00 1.00 1.00 3.00 3.00 0.00 1.00 1.00 1.00 19.00 19.00 19.00 FY03 MidYear Adjustment FY04 Base 1.00 -1.00 0.00 FY04 Approved New 1.00 1.00 1.00 6.00 1.00 1.00 2.00 3.00 0.00 1.00 0.00 1.00 18.00 FY04 Adopted 1.00 1.00 1.00 6.00 1.00 1.00 2.00 3.00 0.00 1.00 0.00 1.00 0.00 18.00 NOTE: The position of the Training Coordinator was housed in Information Technology through FY03. It was authorized during the FY04 budget process to be moved to Human Resources. Coconino County Arizona—Adopted Budget FY 2003-2004 178 MANAGEMENT SERVICES D E PA R T M E N TA L P R O G R A M S N O N - D E PA R T M E N TA L Description of General Departmental Services Descriptions: General Fund revenues that are not specific to a department are budgeted in Non-Departmental. The most significant of these revenues are the State Shared Sales Tax, County Sales Tax and Vehicle License Tax. NonDepartmental services currently include the Community Initiatives program and Reserve Expenditures for both operating emergencies and vacation/ sick leave liability costs. Revenue/Emerg/Expend (Operating Emergency) Reserve: The County maintains a contingency for cash liquidity purposes in the County General Fund equal to at least 10% of its annual operating budget. It can be used for unanticipated/emergency large expenditures which departments cannot absorb. Vacation/sick leave liability: The County expects departments to absorb up to four weeks of vacation/sick liabilities within their annual budget. Departments may make requests to the County Manager to use the vacation/sick leave contingency when costs exceed for four weeks. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 179 MANAGEMENT SERVICES FINANCIAL SUMMARIES N O N - D E PA R T M E N TA L Fund Fund Type/Description General Fund 1001 General Fund 1005 Vacation/Sick Leave Liability 1006 Revenue/Emerg/Expend Resrv Special Revenue Funds 1052 Title III Forest Fees FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures 32,902,891 4,588 143,365 6,507,181 121,874 107,475 3,306,764 32,505,973 2,000 519,853 50,000 3,290,806 33,751,123 2,269 498,873 6,518,094 398,720 636,956 571,800 65,157 - - 707,613 366,284 FY02 Actual Revenues FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 109,744 3,406,917 34,722,888 1,500 1,555,284 5,786,403 50,000 4,962,201 61,244 - 406,486 709,680 247,600 - 1 2 Note: 1. Non-Departmental does not have General Fund Expenditures; the amounts shown each year represent cash transfers to support other funds. 2. Title III Forest Fees—Fund 1052—is budgeted to transfer a total of $620,966 to Community Development, Co-op Extension, GIS and the Sheriff in FY04. The balance of $247,600 remains unallocated. Possible uses are easements, SAR Building, CREC projects and community cleanups. Coconino County Arizona—Adopted Budget FY 2003-2004 180 MANAGEMENT SERVICES INCREMENTS N O N - D E PA R T M E N TA L The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 181 MANAGEMENT SERVICES N O N - D E PA R T M E N TA L F U L L - T I M E E Q U I VA L E N T S This department does not have full-time equivalents. Coconino County Arizona—Adopted Budget FY 2003-2004 182 GENERAL GOVERNMENT SERVICES – 55.50 FTES Assessor (24.00 FTEs) Recorder (16.50 FTEs) School Superintendent (7.00FTEs) Treasurer (8.00 FTEs) Note: FTE - Full Time Equivalent Description of Services This service area includes the offices of the Assessor, Recorder & Elections, School Superintendent and the Treasurer. The primary functions of these departments include determining local property values; the collection of all real and personal property taxes for the State, County, incorporated cities and towns, school districts and special districts; the creation of a public record of all documents received and to ensure that all records are easily accessible to the public; administration and management of all aspects of elections, including voter registration and outreach; assist and advise County school districts on all budget and finance matters, school board elections, filling school board vacancies and the recording, reporting and monitoring teacher certification. Budgeted Expenditure Trends Expenditures increased significantly from FY02 to FY03 due to budgeting for an accommodation school and the potential purchase of new voting equipment. Growth in budgeted expenditures has continued from FY03 to FY04 due to planned projects for voting equipment and technological upgrades, coverage of increased operational costs, and the addition of four new positions to the office of the Assessor to allow the County to update its property tax rolls. Budgeted Expenditures by Service Area—Three-Year History FY04 Budgeted Expenditures Department Budgets as % of Service Area Total Treasurer 8.08% $10,000,000 $6,330,881 $6,853,556 Assessor 20.41% $3,986,551 $5,000,000 School Superintendent 50.76% Recorder 20.75% $0 FY02 Budget FY03 Budget FY04 Budget Coconino County Arizona—Adopted Budget FY 2002-2003 183 GENERAL GOVERNMENT SERVICES Per Capita Costs of Services As illustrated in the graph and table below, the costs per capita increased in FY03 and FY04 as the County appropriated additional capital funds in the Superintendent’s office for the Accommodation school (funding from a State grant) and funding for the Elections division of the Recorder’s office to purchase new voting equipment in compliance with the Help America Vote Act (HAVA). $100.00 $75.00 $50.00 $51.57 $54.64 $25.00 $34.27 $0.00 FY02 Budget Net Change by Department Assessor Recorder School Superintendent Treasurer Coconino County Arizona—Adopted Budget FY 2002-2003 FY03 Budget FY04 Budget FY02 Cost FY03 Cost Percent FY04 Cost Percent Per Capita Per Capita Change Per Capita Change $8.08 $9.52 17.83% $11.15 17.14% $12.16 $13.04 7.25% $11.34 -13.03% $10.36 $24.51 136.58% $27.74 13.17% $3.67 $4.50 22.41% $4.41 -1.86% 184 GENERAL GOVERNMENT SERVICES D E PA R T M E N TA L P R O G R A M S ASSESSOR Description of General Departmental Services The Assessor’s Office values property in the County for the purpose of taxation. Property values are based on the market approach when there are enough sales in the area to do so. In areas with few sales, the cost approach is used to value property. The income approach can be used to value commercial properties if the property owner provides the necessary information. Taxpayers are notified of their property values in January or February of the year preceding their tax notice. Property owners can petition for a review of their property values at that time. The Assessor also maintains a tax roll with current recorded property ownership and creates maps of the County’s changing configuration. Descriptions: Assessor’s Storage and Retrieval: Established in January of 2002, this fund allows the Assessor to create, update and enhance systems within the office. The Assessor will upgrade hardware and software to allow effective graphical data, such as GIS mapping functions and imaging systems technology. The primary focus is to provide the public with access to necessary data over the internet. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 185 GENERAL GOVERNMENT SERVICES FINANCIAL SUMMARIES ASSESSOR Fund Fund Type/Description FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End General Fund 1001 General Fund 125,575 850,919 - 124,590 971,585 126,290 956,290 - 126,581 1,117,916 - Special Revenue Funds 1950 Assessor Storage/Retrieval 99,343 17,600 81,742 160,000 197,206 236,000 165,049 152,693 200,000 317,489 35,204 Note: Fund 1950 Assessor Storage and Retrieval expenditures include transfers to GIS in FY03 and FY04, for $17,793 and #36,764, respectively. Coconino County Arizona—Adopted Budget FY 2003-2004 186 GENERAL GOVERNMENT SERVICES INCREMENTS ASSESSOR Request ID FY04 Cost Increment Name Source Of Funds: Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund 9063 Cartographer 9064 Appraiser 9199 Administrative Specialist 1 (Personal Property) Source Of Funds: % FTE $34,752 1.00 recurring $104,711 2.00 onetime $36,057 1.00 recurring Assessor Storage/Retrieval 9094 DOR Data Processing Charges 9095 Assessor Storage & Retrieval Coconino County Arizona—Adopted Budget FY 2003-2004 $8,000 recurring $194,100 recurring 187 GENERAL GOVERNMENT SERVICES F U L L - T I M E E Q U I VA L E N T S ASSESSOR Position Administrative Specialist I Administrative Specialist III Administrative Support II Appraisal Manager Appraiser Cartographer Cartographer - Ltd. Appt. Chief Deputy Assessor Elected Official Sr Appraiser Technical Specialist Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base FY04 Approved New 4.00 0.00 2.00 1.00 5.00 0.00 0.00 1.00 1.00 4.00 0.00 3.00 1.00 2.00 1.00 5.00 0.00 0.75 1.00 1.00 4.00 0.00 3.00 1.00 2.00 1.00 6.00 0.00 0.75 1.00 1.00 4.00 1.00 3.00 1.00 2.00 1.00 5.00 0.00 0.00 1.00 1.00 5.00 1.00 1.00 18.00 18.75 20.75 Coconino County Arizona—Adopted Budget FY 2003-2004 -0.75 -0.75 20.00 2.00 1.00 4.00 FY04 Adopted 4.00 1.00 2.00 1.00 7.00 1.00 0.00 1.00 1.00 5.00 1.00 24.00 188 GENERAL GOVERNMENT SERVICES RECORDER D E PA R T M E N TA L P R O G R A M S Description of General Departmental Services Descriptions: The Recorder’s Office is comprised of the Recording Division, which includes the Mailroom and the Elections Division. The Recording Division processes and creates a public record of all documents received. It insures that all documents are processed in a timely manner and that the documents are publicly accessible to all by such means as the internet, correspondence or in person. The Elections Division is responsible for all aspects of elections, including voter registration and management, election outreach, creation of voting precincts and polling places and training and manning of personnel for polling places. In addition to Federal, State and County elections, the department contracts with all other voting jurisdictions such as cities, school and special districts to process and tabulate their elections. Recorder’s Storage & Retrieval: Funds collected which are used to purchase and maintain the Recorder’s office filing system. Recorder Recording Division Elections Mailroom Coconino County Arizona—Adopted Budget FY 2003-2004 189 GENERAL GOVERNMENT SERVICES FINANCIAL SUMMARIES RECORDER Fund Fund Type/Description General Fund 1001 General Fund FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures 613,148 897,733 - 477,250 1,197,558 673,623 1,193,376 - 526,500 1,162,838 - - - - 100,000 100,000 99,325 - 99,325 - 45,000 54,325 219,219 173,134 450,350 196,000 303,309 245,789 176,228 519,911 196,000 214,506 501,405 FY02 Actual Revenues FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End Grant Funds 1819 Voter Tabulation Equipment Fund Special Revenue Funds 1818 Recorder's Storage & Retrieval Coconino County Arizona—Adopted Budget FY 2003-2004 190 GENERAL GOVERNMENT SERVICES INCREMENTS RECORDER Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund 9134 Additional Costs for Postage Coconino County Arizona—Adopted Budget FY 2003-2004 $10,000 recurring 191 GENERAL GOVERNMENT SERVICES F U L L - T I M E E Q U I VA L E N T S RECORDER Position Administrative Specialist I Administrative Specialist III Administrative Sr Manager Administrative Supervisor Administrative Support I Administrative Support II Business Manager Chief Deputy Recorder Elected Official Elections Administrator Elections Outreach Coordinator Elections Technician/Admin Specialist I Elections Technician/Admn. Specialist III Department Total: FY01 Budget FY02 Budget FY03 Budget 3.00 1.00 0.00 1.00 1.00 2.00 0.00 1.00 1.00 1.00 1.00 4.00 3.00 0.00 1.00 1.00 2.00 0.00 1.00 1.00 1.00 1.00 4.00 3.00 0.00 1.00 1.00 2.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 2.00 15.00 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 MidFY04 Year Approved Adjustment FY04 Base New 2.00 0.50 1.00 FY04 Adopted 6.00 3.50 1.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 1.00 6.00 3.50 1.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15.00 15.00 -2.00 1.00 -1.00 1.50 16.50 0.00 16.50 192 GENERAL GOVERNMENT SERVICES D E PA R T M E N TA L P R O G R A M S SCHOOL SUPERINTENDENT Description of General Departmental Services Descriptions: The Superintendent of Schools delivers fiscal assistance and support to County school districts regarding all school budget and finance processes and procedures. The office is also responsible for all school elections, filling school board vacancies, recording teacher certification and registering home school students. In 1999, Coconino County Regional Accommodation School District was established. It now serves the educational needs of students incarcerated in the County juvenile facility, County Jail and at-risk students at the Grand Canyon. The Department also provides educational services to all public schools within the County which support improved student achievement. These services include providing professional staff development, substitute teacher training, analysis of student test data and school improvement planning. Accommodation School Facility: A capital project funded by a state grant to procure land and build a new facility for the accommodation school in Flagstaff. Schools Reserve: Federal and State grants received for education purposes. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 193 GENERAL GOVERNMENT SERVICES FINANCIAL SUMMARIES SCHOOL SUPERINTENDENT Fund Fund Type/Description FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End General Fund 1001 General Fund 477,444 405,487 - 406,170 406,170 406,170 384,125 - 406,170 452,932 - Grant Funds 1074 School Programs 2020 County School Fund 84,600 30,000 185,468 - 66,121 - 312,000 312,000 307,350 307,350 66,121 - 362,000 361,711 66,121 289 Special Revenue Funds 2021 Regional Accommodation School 2,200 - (6,117) 2,265,800 2,290,900 265,800 210,220 49,483 2,622,900 2,664,364 8,019 Note: The Regional Accommodation School, Fund 2021, includes approximately $2 million in revenue and in capital expenditures in FY04 for the purchase/construction of a site in Page and a site in Flagstaff. Coconino County Arizona—Adopted Budget FY 2003-2004 194 GENERAL GOVERNMENT SERVICES SCHOOL SUPERINTENDENT INCREMENTS The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 195 GENERAL GOVERNMENT SERVICES F U L L - T I M E E Q U I VA L E N T S SCHOOL SUPERINTENDENT Position Accounting Technician II Administrative Specialist III Associate Superintendent Chief Deputy Supt of Schools Clerk Director, Esperanza Educational Services Trainer Elected Official Jail Educator Juvenile Detention Educator Psychologist Teacher’s Aides Teachers Adult Educator Department Total: FY01 Budget FY02 Budget FY03 Budget 3.00 1.00 1.00 1.00 0.75 1.00 0.00 1.00 0.50 1.00 1.00 3.00 4.00 1.00 3.00 1.00 0.45 1.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 3.00 1.00 0.45 1.00 0.00 0.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 19.25 6.45 7.45 Coconino County Arizona—Adopted Budget FY 2003-2004 FY04 FY03 MidYear Approved Adjustment FY04 Base New 0.55 -1.00 -0.45 3.00 1.00 1.00 1.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 7.00 0.00 0.00 FY04 Adopted 3.00 1.00 1.00 1.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 7.00 196 GENERAL GOVERNMENT SERVICES D E PA R T M E N TA L P R O G R A M S TREASURER Description of General Departmental Services Descriptions: The Treasurer is the ex-officio tax collector and Treasurer for Coconino County. The Treasurer is responsible for the safety, disbursement and investment of funds on deposit under the direction of the Board of Supervisors, acting as the Board of Deposits. The Treasurer’s Office mails all real and personal property tax notices and collects these taxes for the State, County, incorporated cities and towns, school districts, and special districts. The collected revenues are then distributed to the taxing entities. This office receives all revenue from County departments and pays warrants issued by Coconino County, all the school districts, fire districts and other special districts within the County. The Treasurer is responsible for paying the debt service for bonds issued by the County, school districts and special districts. Taxpayer Information Fund: A taxpayer information fund is established in each county treasury consisting of monies collected from the public records copy surcharge imposed pursuant to section 11-496 and the tax lien processing fee imposed pursuant to 42-18116, subsection C. The county treasurer should administer the fund and spend monies in the fund only to defray the cost of converting or upgrading an automated public information system as follows: 1. purchasing computer hardware and software; 2. training employees to operate the system; 3. maintaining the system, including purchasing equipment maintenance agreements; 4. updating the system hardware and software. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 197 GENERAL GOVERNMENT SERVICES FINANCIAL SUMMARIES TREASURER Fund Fund Type/Description General Fund 1001 General Fund Special Revenue Funds 1955 Taxpayer Information Fund FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance 619,554 402,051 9,688 8,403 FY02 Actual Revenues FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures - 559,673 542,153 559,454 480,392 - 559,673 543,564 - 20,327 5,900 10,000 5,785 10,000 16,112 5,900 10,000 12,012 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 198 GENERAL GOVERNMENT SERVICES INCREMENTS TREASURER The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 199 GENERAL GOVERNMENT SERVICES F U L L - T I M E E Q U I VA L E N T S TREASURER Position Accounting Technician I Accounting Technician II Administrative Support II Business Manager Chief Deputy Treasurer Elected Official Systems Specialist Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 0.00 3.00 1.75 1.00 1.00 1.00 0.00 0.00 3.00 2.00 1.00 1.00 1.00 0.00 0.00 3.00 2.00 1.00 1.00 1.00 0.00 1.00 3.00 1.00 1.00 1.00 1.00 0.00 7.75 8.00 8.00 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 8.00 FY04 Approved New FY04 Adopted 1.00 3.00 1.00 1.00 1.00 1.00 0.00 0.00 8.00 200 HEALTH & SOCIAL SERVICES – 213.62 FTES Career Center (11.00 FTEs) Community Services (91.87 FTEs) Health Services (110.75 FTEs) Note: FTE - Full Time Equivalent Description of Services This service area includes the Career Center, Community Services and Health Services departments. This area provides programs in the area of basic education, employment success skills, academic classes and vocational training for adult and youth participants; services to isolated elderly and less fortunate residents including housekeeping, the Meals on Wheels program, housing assistance and transportation services; protection against environmental hazards, and the promotion of healthy social and family behaviors. Budgeted Expenditure Trends The substantial increase in budgeted expenditures within this service area from FY02 to FY04 is due to the growth and expansion in the County’s public transportation services, including the award of a substantial Federal grant for vehicle acquisition and system improvements. The Health department has continued to receive funding for a Bio-terrorism grant. Under the Federal Workforce Investment Act, additional funds were also allocated to the Career Center to provide job training and counseling services due to the national economic downturn. Budgeted Expenditures by Service Area—Three-Year History $25,000,000 Career Center, 8.38% $20,597,900 $18,516,928 $18,849,335 $20,000,000 Health Services, 51.19% $15,000,000 $10,000,000 Community Services, 40.43% $5,000,000 $0 FY04 Budgeted Expenditures Department Budgets as % of Service Area Total FY02 Budget FY03 Budget FY04 Budget Coconino County Arizona—Adopted Budget FY 2002-2003 201 HEALTH & SOCIAL SERVICES Per Capita Cost of Services The per capita costs for this service area experienced a significant increase from FY03 to FY04, due to state-mandated increases for the Arizona Long Term Care System (ALTCS) and the Arizona Health Care Cost Containment System (AHCCCS) cost pool. Mountain Line Transit (Community Services) was also awarded a Federal grant allowing for the purchase of additional vehicles and land acquisition for the construction of a new facility to meet service demands. $200.00 $150.00 $100.00 $159.19 $153.53 $164.23 $50.00 $0.00 FY02 Budget Net Change by Department Career Center Community Services Health Services Coconino County Arizona—Adopted Budget FY 2002-2003 FY03 Budget FY04 Budget FY02 Cost FY03 Cost Per Percent FY04 Cost Percent Per Capita Capita Change Per Capita Change $12.74 $12.06 -5.35% $13.76 14.12% $62.79 $58.83 -6.30% $66.40 12.85% $83.66 $82.64 -1.22% $84.07 1.73% 202 HEALTH AND SOCIAL SERVICES D E PA R T M E N TA L P R O G R A M S CAREER CENTER Description of General Departmental Services Descriptions: The Career Center trains youth and adults to enter or re-enter the workforce and is funded by a variety of training grants, including Federal dollars from the Workforce Investment Act, the Coconino County General Fund and state funding through the Arizona Legislature. The Career Center offers program services to both job seekers and employers. Job seeker services include basic education, employment success skills, academic classes on line, vocational and academic training tuition, GED preparation, high school credit classes, computer skills training and subsidized work experience. Although most programs are only available to qualified individuals, the Career Center Teen One Stop is open to the public and offers job listings, computers for job search and resume development, phones to schedule interviews, a free fax machine to send applications and resumes, and monthly workshops on teen topics. The Center also provides summer employment and education for teens. Summer jobs and education classes are available for both low-income and any-income teens to gain work experience and class credit while earning minimum wage through the YOU (Youth Opportunities Unlimited) program. Services for employers include tax credits, subsidizing trainees, facilitating job fairs, screening and testing of applications and posting openings on the internet and at County One Stops. Career Center Training/Education: This program provides summer jobs in community improvement projects in their neighborhood to County youth with funding received from the Arizona State Legislature and the Coconino County Board of Supervisors. Welfare to Work: A Federal program whose goal is to provide employment opportunities to welfare recipients and move people off the welfare rolls into jobs. Workforce Investment Act (WIA): The WIA funding connects an array of local, regional, Tribal, State and Federal programs. Training, education, economic development and employment activities are some of the programs that support workforce development. The Act is governed by a 42-member local advisory group: the Workforce Investment Board. The Board is appointed by the County Board of Supervisors and staffed by the Career Center. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 203 HEALTH AND SOCIAL SERVICES FINANCIAL SUMMARIES CAREER CENTER Fund Fund Type/Description Grant Funds 1879 Workforce Investment Act 1878 Welfare to Work 1881 Career Cter Training/Education (a) FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures 1,271,148 5,312 53,090 1,297,095 18,541 84,089 (1,122) (80,550) - 1,689,202 22,046 1,373,462 43,403 63,711 1,600,000 (82) 27,980 1,362,904 27,980 FY03 Est. Ending Surplus/(Deficit) Fund Balance 235,974 (80,632) - FY04 Budgeted Revenues FY04 Budgeted Expenditures 1,572,470 116,732 61,146 1,628,842 36,100 61,146 Est. Fund Bal. Remaining @ FY04 Year End 179,602 - The Career Center is working with Finance to resolve deficits remaining in the JTPA funds. Coconino County Arizona—Adopted Budget FY 2003-2004 204 HEALTH AND SOCIAL SERVICES INCREMENTS CAREER CENTER The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 205 HEALTH AND SOCIAL SERVICES F U L L - T I M E E Q U I VA L E N T S CAREER CENTER Position Accounting Technician II Administrative Specialist I Administrative Specialist III Career Center Director Career Coach Eligibility Worker Program Aide Program Coordinator Program Manager Q C Training Specialist Skills Trainer Department Total: FY01 Budget FY02 Budget FY03 Budget 0.00 1.50 0.00 1.00 1.75 0.50 0.00 2.00 1.00 1.00 1.00 1.00 1.50 1.00 1.00 4.60 0.50 0.19 3.00 1.00 0.00 1.00 1.00 1.50 1.00 1.00 4.60 0.50 0.19 3.00 1.00 0.00 1.00 9.75 14.79 14.79 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 MidYear Adjustment FY04 Base -1.00 -0.50 -1.00 0.00 1.00 1.00 1.00 3.00 0.00 0.00 4.00 1.00 0.00 0.00 -3.79 11.00 -1.60 -0.50 -0.19 1.00 FY04 Approved New FY04 Adopted 0.00 1.00 1.00 1.00 3.00 0.00 0.00 4.00 1.00 0.00 0.00 0.00 11.00 206 HEALTH AND SOCIAL SERVICES COMMUNITY SERVICES Description of General Departmental Services Community Services provides responsive assistance to County residents. Through case management, local services are coordinated to provide assistance to seniors. Our senior nutrition program provides congregate and home delivered meals in Williams and Flagstaff. Light housekeeping and shopping are also available to a limited number of low-income individuals. For individuals and families who find themselves in crisis, we can provide case management services to coordinate available resources and assist with the development of a plan to regain self sufficiency. The City contracts with the County to administer their nationally recognized public transportation program. Fixed route service and ADA compliant special needs transportation are provided throughout the City. Community Services Administration Senior Servic es and Public Fiduciary Weed and Seed Sr Nutrition Title V Sr Employment Community Development Block Grant (CDBG) Home Care Services Transportation Community Resources Mountain Line Community Resource Dev. VanGo Case Mgmt Coconino Rural Env Corps Public Fiduciary Coconino County Arizona—Adopted Budget FY 2003-2004 207 HEALTH AND SOCIAL SERVICES COMMUNITY SERVICES D E PA R T M E N TA L P R O G R A M S Descriptions: APS Energy Assistance: Electric energy assistance program for County residents who meet specific income level requirements. Case Management: To determine eligibility and appropriate service for the elderly and handicapped; the outcome is to maintain the individual in the community as long as possible. Coconino Rural Environment Corps (CREC): A conservation corps program for young adults to engage in public service projects that address environmental conservation, preservation, and restoration. Community Development Block Grant (CDBG): Federal grants for programs and services for low and moderate income residents, including eviction prevention. Community Services/General: For the management of the financial and administrative affairs of the entire department. Congregate Meals: Provide 1/3 of daily nutritional need, plus socialization, exercise, daily activities, volunteerism and education to the elderly. DES Case Management: A Department of Economic Security (DES) funded program to assist low-income individuals and families in managing their dayto-day living needs in order to increase and maintain individual and family independence and self-sufficiency. Donations to Senior Programs: Specific targeted donations made to programs to assist senior citizens of Coconino County. Federal Emergency Management Agency (FEMA): Funding to provide County residents with assistance in meeting rent payments and utility assistance to prevent eviction. This program also provides motel vouchers for the homeless. Home Delivered Meals: Funds to serve a hot nutritious meal which meets 1/3 of daily nutritional needs to homebound elderly. Housekeeping/General: In-home housekeeping services provided to homebound elderly over 60 years of age. Mountain Line Transit: Funding to provide citizens public transportation on fixed bus routes within the greater Flagstaff area. Respite Care: Funds to provide two to four hour blocks of time to relieve caregivers of the elderly already providing 24-hour care for loved ones in their home. Special Needs Transit/Van Go Transportation: To provide para-transit service for those who are unable to use regular city buses; additional services may be provided on a space-available basis. Title V: Provides employment to seniors over 55 years of age and trains them in new skills allowing them to acquire unsubsidized employment. Youth Services: An integrated rural youth development /prevention program and service delivery system to all youth in the County, working with local youth councils in the outlying areas. Emergency Services: Funds assist with eviction prevention and move-in expense for qualified low-income individuals. Energy Assistance: Funds to assist residents with utility bills, deposits and firewood. This program also provides repairs and replacement of appliances. Income limit requirements must be met for this assistance. Coconino County Arizona—Adopted Budget FY 2003-2004 208 HEALTH AND SOCIAL SERVICES FINANCIAL SUMMARIES COMMUNITY SERVICES Fund Fund Type/Description 1001 General Fund General Fund 1034 1036 1122 1403 1404 1406 1407 1408 1410 1411 1417 1418 1419 1421 1422 1423 Grant Funds CDBG CDBG House Services Rural Environment AmeriCorps Weed & Seed *Youth Services-County Funded *State Housing Fund Az Nutrition Network City CDBG Eviction/Foreclosure TANF Case Management Reach Grant Mountain Line *VanGo *Housekeeping *Case Management *Congregate Meals *Home Delivered Meals FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 19,680 152,836 0 15,000 161,130 23,432 168,819 0 20,000 189,119 0 535 15,471 0 276,221 39,539 197,579 2,195 0 355 0 2,994,439 618,895 222,303 63,636 134,047 144,311 12,427 10,847 0 266,764 22,290 192,981 2,190 0 0 0 2,993,823 676,936 222,473 63,155 144,128 153,763 134 -406 -28,646 -2,031 0 14,405 -775 0 8,419 331 215,371 32,448 0 0 0 0 0 370,425 0 0 0 136,365 2,280 30,000 0 0 2,749,256 654,716 100,337 47,222 94,259 90,406 0 375,460 0 0 76,800 137,594 3,150 30,000 0 0 2,920,919 724,431 254,652 73,346 141,252 159,875 0 90,052 0 58,673 31,271 176,940 3,219 30,000 49 2 2,140,807 708,323 234,877 67,480 143,129 155,850 0 90,052 0 50,149 67,487 176,940 1,361 30,000 0 0 2,020,984 708,323 234,877 67,480 143,129 155,850 134 -406 -28,646 6,493 -36,216 14,405 1,083 0 8,468 333 335,194 32,448 0 0 0 0 0 285,408 0 0 39,349 150,556 0 0 0 0 3,826,161 837,522 286,033 72,469 140,724 156,787 0 312,668 0 0 39,349 150,556 0 0 0 0 4,037,650 841,771 286,033 72,469 140,724 156,787 134 -27,666 -28,646 6,493 -36,216 14,405 1,083 0 8,468 333 123,705 28,199 0 0 0 0 The department is working to resolve deficit fund balances. Coconino County Arizona—Adopted Budget FY 2003-2004 209 HEALTH AND SOCIAL SERVICES FINANCIAL SUMMARIES—CONTINUED COMMUNITY SERVICES FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance Grant Funds - Cont'd *Emergency Services *Energy Assistance *Respite Care *Home Program Community Service Board Title V FEMA APS Energy Assistance 462,184 52,433 24,873 3,502 17,513 111,864 17,772 8,515 438,982 56,842 21,958 48,217 17,624 119,323 39,095 9,240 22,592 (2,893) 1,939 7,205 8,670 2,182 371,717 59,198 36,195 21,112 121,637 34,000 11,304 454,703 59,198 43,487 9,696 19,381 125,834 34,000 11,303 454,693 60,198 29,055 10,482 21,112 112,330 34,083 11,313 454,693 60,198 29,055 10,482 21,276 115,244 35,204 11,303 Special Revenue Funds 1401 *Community Services 1402 Community Svcs Donations 1415 CREC Fee For Service (a) 355,784 12,138 823,586 355,399 1,602 854,087 70,884 (30,535) 1,700 865,433 391,501 14,207 1,001,129 390,436 3,246 911,523 390,436 14,207 929,649 Fund 1424 1425 1426 1427 1428 1429 1430 1431 Fund Type/Description FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 22,592 (2,893) 1,775 4,291 7,549 2,192 492,791 65,824 38,582 21,112 127,777 34,000 11,304 492,791 65,824 38,582 21,016 129,991 34,000 11,328 22,592 (2,893) 1,871 2,077 7,549 2,168 59,923 (48,661) 386,109 3,200 972,597 386,109 14,707 1,159,927 48,416 (235,991) Note: 1. Fund 1036 CDBG House Services will have reduced expenditures in FY04 and will not end the year in a deficit. 2. Fund 1424 Emergency Services will have an adjustment in FY04 which will net the fund balance of $22,592 to zero. 3. Fund 1415 Community Rural Environment Corps (CREC) is awaiting reimbursement from various client agencies which will resolve the deficit reflected in FY04. Coconino County Arizona—Adopted Budget FY 2003-2004 210 HEALTH AND SOCIAL SERVICES INCREMENTS COMMUNITY SERVICES Request ID Increment Name Source Of Funds: % FTE FY04 Cost Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund 9089 Operating Funds for New Senior Services Van 9097 Deputy Public Fiduciary $0 onetime Seek donations or grant Recommendation is hire position in January 2004. Source Of Funds: $24,388 1.00 recurring Mountain Line 7716 Mountain Line Bus Purchase $966,000 onetime 7717 Mountain Line Bus Shelters $104,000 onetime 7719 Transportation Land Acquisition $600,000 onetime 9086 Purchase Dental Health Building $240,000 onetime 9087 Signs, Poles, Curb Painting for Mountain Line $46,000 onetime 9088 Transit Bus Maintenance and Storage Facility $200,000 onetime $110,000 onetime Source Of Funds: 1418 Original request $48,772. *VanGo Purchase VanGo paratransit Van Title III projects are listed in the Budget Summary section. Coconino County Arizona—Adopted Budget FY 2003-2004 211 HEALTH AND SOCIAL SERVICES F U L L - T I M E E Q U I VA L E N T S COMMUNITY SERVICES Position Accounting Technician I Accounting Technician II Administrative Manager Administrative Operations Manager Administrative Specialist I Administrative Specialist II Administrative Support I Administrative Support II Case Worker Community Aide Cook CREC Crew Supervisor CREC Crew Trainer CREC Project Coordinator CREC Sr Project Coordinator Deputy Public Fiduciary Director - Community Services Division Supervisor-Trades Eligibility Worker Field Operations Manager Mechanic Program Coordinator Program Coordinator-Sr. Program Manager Public Fiduciary Case Manager Senior Services Van Driver Social Service Aide FY01 Budget FY02 Budget FY03 Budget 1.50 2.00 0.00 2.00 0.00 2.00 0.00 2.50 2.00 7.00 2.63 2.00 0.00 0.00 0.00 0.00 1.00 1.00 3.00 1.00 1.00 7.00 2.00 3.00 2.00 0.00 0.00 1.50 3.00 0.00 2.00 1.00 3.00 0.30 1.50 3.00 6.68 2.63 1.00 1.00 0.00 0.00 0.00 1.00 1.00 4.00 1.00 0.00 8.50 0.00 2.00 2.00 0.00 0.75 1.50 3.00 0.00 2.00 1.00 3.00 0.30 1.50 3.00 6.68 2.63 1.00 1.00 0.00 0.00 0.00 1.00 1.00 4.00 1.00 0.00 8.50 0.00 2.00 2.00 0.00 0.75 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 MidYear Adjustment FY04 Base -1.00 1.00 -1.00 1.00 0.95 0.01 -1.00 2.00 1.00 -1.00 -1.00 -1.00 -0.75 1.50 2.00 1.00 1.00 1.00 3.00 0.30 2.50 3.00 7.63 2.64 1.00 0.00 2.00 1.00 0.00 1.00 1.00 3.00 0.00 0.00 8.50 0.00 1.00 2.00 0.00 0.00 FY04 Approved New 0.50 1.00 FY04 Adopted 1.50 2.00 1.00 1.00 1.00 3.00 0.30 2.50 3.00 7.63 2.64 1.00 0.00 2.00 1.00 0.50 1.00 1.00 3.00 0.00 0.00 8.50 0.00 1.00 2.00 1.00 0.00 212 HEALTH AND SOCIAL SERVICES F U L L - T I M E E Q U I VA L E N T S — C O N T I N U E D COMMUNITY SERVICES Position Special Needs Operator Sr Manager Title V-Activities Clerk Title V-Clerk Title V-Community Aide Title V-Custodian Title V-Day Care Mother Title V-Job Developer Title V-Kitchen Aide Title V-Placed Title V-Transportation Aide Transit Aide Transit Bus Driver Transit Division Manager Transit Operations Manager Transit Service Worker Transit Shift Leader Transportation Dispatcher Work Crew Supervisor Department Total: FY01 Budget FY02 Budget FY03 Budget 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.50 0.00 10.50 0.00 6.63 13.00 1.00 1.00 0.00 4.00 2.00 0.00 0.00 1.00 1.00 5.00 0.50 0.50 0.50 0.50 1.00 0.00 1.50 6.00 17.00 1.00 1.00 1.00 3.00 2.00 1.00 0.00 1.00 1.00 5.00 0.50 0.50 0.50 0.50 1.00 0.00 1.50 6.00 17.00 1.00 1.00 1.00 3.00 2.00 1.00 83.26 90.36 90.36 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 MidYear Adjustment FY04 Base 7.80 -1.00 7.80 1.00 1.00 5.50 0.50 0.50 0.50 0.50 1.00 0.00 1.00 0.00 17.00 1.00 1.00 1.00 3.00 2.00 0.00 0.01 90.37 0.50 -0.50 -6.00 FY04 Approved New FY04 Adopted 7.80 1.00 1.00 5.50 0.50 0.50 0.50 0.50 1.00 0.00 1.00 0.00 17.00 1.00 1.00 1.00 3.00 2.00 0.00 1.50 91.87 213 This page left intentionally blank. Coconino County Arizona—Adopted Budget FY 2003-2004 214 HEALTH AND SOCIAL SERVICES H E A LT H S E R V I C E S Health Services Administration Description of General Departmental Services The Department of Health Services is a public health program that operates to prevent epidemics and the spread of disease, protect against environmental hazards, promote and encourage healthy behaviors, and assure the quality and accessibility of health services. Service units within Health Services include: Access to Care Services which include programs whose goal is to assist citizens to access needed health and support services and reduce barriers to receiving services. Clinical services whose goal is to diagnose, treat and ameliorate the effects of communicable and preventable diseases or to provide a clinical preventive service such as dental care or family planning. This unit also provides services to juveniles in detention. Environmental Services such as inspection and permitting of food establishments throughout the County and permitting of on-site sewage disposal systems; surveillance and investigation of human and animal exposure to plague, hantavirus and other vector and waterborne diseases; rabies detection and monitoring in animals, and animal management services in unincorporated areas of the County. Health Education and Promotion services and programs that promote physical activity, prevent unintentional injury, educate youth and adults on tobacco use prevention and cessation, provide nutrition education and supplemental food to women, infants and children (WIC program) and to eligible low income senior citizens, and home visitor programs for high risk pregnancies and families at risk of abuse or neglect. Medical Examiner’s office investigates deaths and performs autopsies. Health Administration which plans, directs and provides fiscal oversight for all department programs and activities. Coconino County Arizona—Adopted Budget FY 2003-2004 Access to Care Service Unit Operations Medical Examiner Finance Unit Emergency Preparedness Unit Clinical Services Unit Environmental Services Unit Health Education And Promotion Service Unit Northern County Service Unit 215 HEALTH AND SOCIAL SERVICES H E A LT H S E R V I C E S Descriptions: Arizona Nutrition Network: Provide community education to shape food consumption in a positive way and promote healthy behaviors that result in the reduction of disease and the promotion of a healthy lifestyle. Community Nutrition: Program to teach children and their parents the importance of nutrition in a daily diet. It covers the importance of 5 vegetables and fruits a day. Arizona Early Intervention Program (AZEIP): Long-term case management for families with a child with developmental delay or traumatic brain injury. Commodity Supplemental Food Program: Monthly distribution of food boxes to eligible postpartum women, children to age 6 years and older adults. CVD Heartbeat-Cardio Vascular Disease: Physical activity promotion program for grade school students and adults. Death Certificates: Preparation and activities related to death certificates. Dental Education: Oral health and hygiene education in Flagstaff schools. Developmental Services: Identification of and rehabilitation services for fchildren with a developmental delay. Family Planning: Provides contraceptive services and breast and cervical cancer screening to women. Health Services Fund/General: This fund includes the following: Administration, dental services to low-income persons, environmental services, animal management services, services for clients with sexually transmitted diseases, health care services to homebound citizens, immunizations for adults and family planning services. Health Start: Home visiting program to promote prenatal care and primary care for infants and children. Healthy Families: Home visiting program to support families and prevent child-abuse. HIV Case Management and Care: Case management and payment for treatment for individuals with HIV or AIDS. Coconino County Arizona—Adopted Budget FY 2003-2004 D E PA R T M E N TA L P R O G R A M S HIV Outreach: Provides education, testing, counseling and support to high risk populations. HIV Prevention & Planning: Supports activities of the Northern Arizona HIV prevention planning group. Home Health Care: Provision of nursing and nurse aide services in the home to prevent unnecessary institutionalization. Immunization Program: Immunizations for 0-2 year olds and adolescents based on Centers for Disease Control (CDC) guidelines and surveillance of communicable disease, and to adults for required and recommended vaccinations. Injury Prevention: Community activities to prevent and/or reduce intentional and unintentional childhood injuries. Life Skills Training: Promotes healthy self-esteem and effective decision making for grade school students to prevent pregnancy. Maternal & Child Health (MCH) Services: Provides a variety of services to women and children to produce improved pregnancy outcomes and promote wellness in families. Neonatal Intensive Care Program: Provides case management services to medically high-risk infants and children. Sexually Transmitted Diseases (STD): Provides STD counseling and testing services, partner notification and surveillance to prevent the spread of STD’s. TB Control: Provide treatment, surveillance and prevention services for tuberculosis. Teen Wellness Center: Provides primary care, reproductive health services, and behavioral health services to teens. Tobacco Program: Tobacco prevention education and cessation services for youth and adults. Women, Infants and Children (WIC) Grant: Special supplemental nutrition program for women, infants and children. 216 HEALTH AND SOCIAL SERVICES FINANCIAL SUMMARIES H E A LT H S E R V I C E S Fund Fund Type/Description General Fund 1001 General Fund 1301 1302 1303 1304 1305 1306 1307 1309 1310 1311 1312 1313 1315 1317 1318 Grant Funds WIC Grant Home Care Dental Education CVD Heartbeat Family Planning Child Health TB Control HIV Education Injury Prevention Developmental Disability DD Case Management Teen Prenatal State STD Supplemental Food Program St MCH Blck Grnt(School-Based) FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures 101,534 3,262,792 - 106,476 3,179,233 112,499 3,170,661 429,432 73,447 28,768 90,229 110,279 36,467 39,986 52,757 8,178 4,900 13 24 30,838 8,657 117,935 512,376 87,586 36,051 81,828 95,888 41,888 46,675 60,111 9,618 597 1,675 28,851 8,660 222,828 85,944 18,799 (5,867) 49,535 57,402 2,407 1,934 55,781 3,540 12 21,418 179 75,731 485,965 64,191 20,000 80,339 100,824 37,779 39,986 51,931 35,790 27,430 8,213 105,964 485,962 68,061 20,824 85,756 102,834 37,779 40,086 63,331 33,658 27,135 8,213 130,506 486,333 67,965 20,539 77,893 101,334 30,500 39,986 51,089 (21) (3) 30,514 8,213 98,678 485,965 70,479 17,293 81,905 98,327 33,729 41,836 61,788 32,996 8,213 116,905 FY02 Actual Revenues Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures - 123,831 3,524,578 86,312 16,285 (2,621) 45,523 60,409 (822) 84 45,082 3,519 9 18,936 179 57,504 485,965 63,041 20,539 76,179 100,924 50,500 31,420 15,153 8,213 90,985 486,732 77,104 1,527 114,058 100,563 35,596 31,420 42,826 2,309 5,778 89,994 Est. Fund Bal. Remaining @ FY04 Year End - 85,545 2,222 16,391 7,644 60,770 14,082 84 2,256 3,519 1 91 -1 -1 31,780 2,614 58,495 217 HEALTH AND SOCIAL SERVICES FINANCIAL SUMMARIES—CONTINUED H E A LT H S E R V I C E S Fund 1320 1322 1325 1326 1327 1328 1329 1330 1332 1333 1334 1335 1336 1342 1348 1349 1350 1352 Fund Type/Description Grant Funds - Cont'd School Based/Linked Clinic Prenatal Educ & Prevention Breast Feeding Peer Support Flag Comm Found for Teen Clinic Family Planning Title X Special Care Needs Injury Prevention Program Nutrition Grant Buckle Up America (NACCHO) Medicaid Awareness Svcs Bio-Terrorism Child Health Grant Healthy Coconino Fund AZ Nutrition Network-Health Teen Pregnancy Prevention AZEIP Immunization-delete Healthy Families Guidance Center Contract FY02 Actual Revenues 126,130 48 306 8,717 1,169 4,700 56,393 120 22,407 8,362 14,198 278,690 219,299 41,094 1 485,875 35 FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures 102,355 2,852 1,847 5,827 8,711 972 4,674 55,541 3,531 21,945 5,854 2,883 220,530 32,157 87 543,842 1,581 57,699 150 479 2,599 194 1,337 2,872 228 2,500 11,310 278,690 (1,247) 7,916 73,408 - 116,575 38,898 34,960 60,177 365,537 79,868 477,921 41,067 484,198 - 122,660 1,353 567 38,898 34,960 51,415 365,538 79,871 153,632 477,924 41,067 523,866 - 39,705 (3) (17) 38,898 25,183 49,242 (10) 283,184 82,956 484,606 41,067 484,706 - 92,622 35,068 14,701 49,804 283,186 73,363 430,774 36,733 501,163 - FY03 Est. Ending Surplus/(Deficit) Fund Balance 4,782 150 476 2,582 3,830 10,676 1,337 2,310 218 2,498 20,903 278,690 52,585 12,250 56,951 - FY04 Budgeted Revenues 94,436 38,898 7,090 54,713 298,184 95,838 588,580 41,067 484,198 - FY04 Budgeted Expenditures 92,302 38,782 17,522 54,713 298,184 87,961 34,486 535,752 40,808 524,717 - Est. Fund Bal. Remaining @ FY04 Year End 6,916 150 476 2,582 3,946 244 1,337 2,310 218 2,498 28,780 244,204 105,413 12,509 16,432 - Deficit fund balances are under review by the department and will be covered by transfers from other funds and/or reducing expenditures. Coconino County Arizona—Adopted Budget FY 2003-2004 218 2 2 2 2 2 2 3 2 2 HEALTH AND SOCIAL SERVICES FINANCIAL SUMMARIES—CONTINUED H E A LT H S E R V I C E S Fund 1353 1354 1356 1357 1360 1380 1381 1383 1384 1385 1391 1392 1395 Fund Type/Description Grant Funds - Cont'd Nutrition Education & Training Health Start Dom Violence Prev Educ Backcountry Food Developmental Services/NICP MSM Outreach Tobacco Program Ryan White Ttl III Planning HIV Outpatient & Support HIV Prevention Planning Immunization Program Commodity Suppl Food Program AZEIP Case Management Special Revenue Funds 1331 *Health Services Fund 1338 Death Certificates FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures 4 51,875 1 9,099 53,146 73,567 444,144 38,798 384,563 47,799 45,842 2,792 20,074 314 49,681 46 9,094 54,597 55,871 448,171 38,787 424,392 58,282 39,305 2,265 40,235 (449) (4,721) 15,516 55,666 (31,453) 37,059 (523) (887) 7,543 50,000 14,300 45,500 63,205 457,981 9,266 442,396 66,417 53,578 4,370 39,500 50,000 14,300 45,453 72,455 457,981 9,266 442,396 66,419 54,376 4,370 39,480 50,000 12,858 44,667 63,188 394,241 17,554 442,396 51,784 53,703 2,119 25,000 46,926 9,570 40,246 63,205 391,467 15,559 511,126 52,048 46,171 2,012 30,634 2,701,022 28,473 2,590,707 35,254 9,098 2,670,583 23,900 2,670,583 30,510 2,618,037 36,600 2,618,037 41,556 FY02 Actual Revenues FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 2,625 3,288 (300) 15,499 58,440 1,995 (100,183) 36,795 7,009 (780) 1,909 50,000 39,667 63,205 460,035 442,396 80,500 54,880 2,370 39,500 50,000 38,979 62,674 507,823 453,738 58,819 50,175 1,652 33,406 2,625 3,288 388 16,030 10,652 1,995 (111,525) 58,476 11,714 (62) 8,003 4,142 3,015,687 39,220 3,015,687 42,840 522 2 2 2 2 Note: 1. Grant Funds 1310 Injury Prevention through 1313 Teen Prenatal are no longer active programs; and remaining fund balances will be resolved and the funds closed out in FY04. 2. Grant Funds 1322, 1325, 1326, 1329, 1332, 1333, 1349, 1352, 1353, 1356, 1357, and 1383 are no longer active programs and their fund balances will be expended/ resolved in FY04. 3. Fund 1336 Healthy Coconino Fund was established in FY02 with cash available from other Health Department inactive grant funds. It is used to support various health issues/agendas. Coconino County Arizona—Adopted Budget FY 2003-2004 219 HEALTH AND SOCIAL SERVICES INCREMENTS H E A LT H S E R V I C E S Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund Approve annual increase per state 9121 ALTCS Contribution Source Of Funds: recurring $12,000 recurring $2,568 recurring action. *Health Services Fund 9120 Sexual Assault Exams 9128 Humane Association Contract Source Of Funds: $57,628 Original request $48,200. AZ Nutrition Network-Health 7622 Nutrition Network Coconino County Arizona—Adopted Budget FY 2003-2004 $7,478 0.10 recurring 220 HEALTH AND SOCIAL SERVICES F U L L - T I M E E Q U I VA L E N T S H E A LT H S E R V I C E S Position Accounting Technician I Accounting Technician II Administrative Operations Manager Administrative Specialist I Administrative Specialist III Administrative Sr Manager Administrative Support I Administrative Support II Animal Management Officer Animal Management Supervisor Associate Director of Planning/Marketing Case Worker Certified Nurses Aide Comm Hlth Nsg Program Coordinator Communicable Disease Investigator Communications/Training Mgr Community Health Nurse Community/Social Service Aide Courier/Runner Dental Assistant Dental Hygienist/Educator Director - Health Services Eligibility Worker Environmental Aide Environmental Manager FY01 Budget FY02 Budget FY03 Budget 1.00 2.00 1.00 11.85 5.75 1.00 4.25 2.00 3.40 1.00 0.50 3.50 0.90 10.88 5.31 1.00 3.95 2.00 3.40 1.00 0.50 3.50 0.90 10.88 5.31 1.00 3.95 2.00 3.40 1.00 1.00 0.00 2.50 1.00 0.00 2.50 1.00 0.00 2.50 1.00 1.00 0.00 7.45 7.00 1.00 2.00 1.00 1.00 6.75 0.00 1.00 0.00 1.00 1.25 6.80 8.00 1.00 1.88 1.00 1.00 0.00 0.50 1.00 0.00 1.00 1.25 6.80 8.00 1.00 1.88 1.00 1.00 0.00 0.50 1.00 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 MidYear Adjustment FY04 Base -1.00 0.10 -1.43 1.09 -0.25 0.25 7.00 -0.25 0.25 0.10 -8.00 1.00 FY04 Approved New FY04 Adopted 0.50 2.50 1.00 9.45 6.40 1.00 3.70 2.25 3.40 1.00 0.50 2.50 1.00 9.45 6.40 1.00 3.70 2.25 3.40 1.00 1.00 7.00 2.50 1.00 7.00 2.50 0.00 0.75 1.50 6.90 0.00 1.00 1.88 1.00 1.00 1.00 0.50 1.00 0.00 0.75 1.50 6.90 0.00 1.00 1.88 1.00 1.00 1.00 0.50 1.00 221 HEALTH AND SOCIAL SERVICES F U L L - T I M E E Q U I VA L E N T S — C O N T I N U E D H E A LT H S E R V I C E S Position Environmental Specialist I Environmental Specialist II Environmental Specialist III Epidemiologist Family Nutritionist Forensic Assistant Forensic Investigator Medical Examiner Nurse Practitioner Nutritional Counselor Nutritionist Operations Manager Outreach Worker Plans Examiner Program Coordinator Program Manager Public Health Dentist Public Health Preparedness Manage Quality Control/Training Specialist Senior Manager Senior Manager-Health/Comm Svcs. Department Total: FY03 MidYear Adjustment FY04 Base FY01 Budget FY02 Budget FY03 Budget 8.00 1.00 3.00 0.00 0.00 1.00 0.00 1.00 1.20 8.13 2.65 0.00 2.00 1.00 13.03 4.00 1.20 0.00 1.00 5.00 0.45 4.50 2.00 2.00 1.00 0.00 1.00 1.00 1.00 1.20 8.00 3.00 0.10 0.00 0.00 14.56 5.00 1.45 1.00 0.00 5.00 0.00 4.50 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.20 8.00 3.00 0.10 0.00 0.00 14.56 5.00 1.45 1.00 0.00 5.00 0.00 1.00 -1.00 119.60 111.17 112.17 -1.52 Coconino County Arizona—Adopted Budget FY 2003-2004 -1.00 -0.25 -0.10 1.32 -0.35 5.50 1.00 2.00 1.00 0.00 1.00 1.00 1.00 1.20 7.75 3.00 0.00 0.00 0.00 15.88 5.00 1.10 1.00 0.00 5.00 0.00 110.65 FY04 Approved New 0.10 0.10 FY04 Adopted 5.50 1.00 2.00 1.00 0.00 1.00 1.00 1.00 1.20 7.75 3.00 0.00 0.00 0.00 15.88 5.10 1.10 1.00 0.00 5.00 0.00 110.75 222 PUBLIC SAFETY & JUDICIAL SERVICES – 532.56 FTES Adult Probation (59.00 FTEs) Clerk of the Superior Ct (20.50 FTEs) Juvenile Ct Services (73.50 FTEs) Legal Defender (4.48 FTEs) County Attorney (42.25 FTEs) Constable (1.00 FTE) Public Defender (21.00 FTEs) Sheriff (86.50 FTEs) Jail District (165.58) Justice Courts: Flagstaff, Fredonia, Page, Williams (28.75 FTEs) Superior Court (29.00 FTEs) Note: FTE - Full Time Equivalent Description of Services Services in this area include Adult Probation, the Clerk of the Superior Court, Constable, County Attorney, Justice Courts (Flagstaff, Fredonia, Page and Williams), Juvenile Court Services, the Legal Defender, Public Defender, the Superior Court, and Sheriff (including the Jail District). This area’s focus is to promote public safety and judicial accountability through a variety of means: supervising a wide range of court clients (both adult and juvenile); receiving, distributing and preserving official court documents; provision of criminal and civil court; prosecuting felonies and misdemeanor cases; providing civil legal advice to County departments and special districts; prosecuting and defending all civil litigation involving the County and its officers; adjudicating traffic, misdemeanor and felony offenses, resolving small claims court matters; supervising delinquent minors; providing quality and cost-efficient legal representation to indigent persons; providing law enforcement and patrol services to citizens, operating the County jail; and conducting search and rescue operations throughout the County. Budgeted Expenditure Trends—Public Safety—Constable, Sheriff and Jail District Budgeted expenditures decreased from FY02 to FY03 due to the completion of several capital purchase projects in the Sheriff’s Office. The increase in budgeted expenditures for FY04 can be attributed to increases in operational expenditures, increased health and retirement costs and equipment replacement purchases for vehicles and communications. Budgeted Expenditures by Service Area—Three-Year History $19,899,712 $18,026,540 FY04 Budgeted Expenditures Department Budgets as % of Service Area Total $18,421,578 $20,000,000 Constable, 0.34% $15,000,000 Sheriff, 41.29% $10,000,000 Jail District, 58.37% $5,000,000 $0 FY02 Budget FY03 Budget FY04 Budget Coconino County Arizona—Adopted Budget FY 2002-2003 223 PUBLIC SAFETY & JUDICIAL SERVICES Per Capita Costs of Services—Public Safety While per capita costs declined from FY02 to FY03, they increased from FY03 to FY04 primarily due to increases in operational costs and projects to replace necessary equipment for transportation and communications. $200.00 $150.00 $171.08 $100.00 $146.88 $146.83 $50.00 $0.00 FY02 Budget Net Change by Department Constable Sheriff Jail District Coconino County Arizona—Adopted Budget FY 2002-2003 FY03 Budget FY04 Budget FY02 Cost FY03 Cost Per Percent FY04 Cost Percent Per Capita Capita Change Per Capita Change $0.41 $0.48 16.19% $0.49 3.09% $70.99 $63.51 -10.55% $60.65 -4.49% $99.67 $82.85 -16.88% $85.73 3.48% 224 PUBLIC SAFETY & JUDICIAL SERVICES Budgeted Expenditure Trends—Judicial Services Budgeted expenditures decreased from FY02 to FY03 in this area primarily due to completion of several onetime projects and reductions in State funds to both Adult and Juvenile probation services. From FY03 to FY04, however, budgeted expenditures increased primarily due to new grant funding and expenditures associated with the increases in health benefit costs and the Arizona State Retirement System. Budgeted Expenditures by Service Area—Three-Year History $18,407,611 $18,031,622 $18,676,802 $20,000,000 FY04 Budgeted Expenditures Department Budgets as % of Service Area Total Superior Courts, 15.32% Williams Justice Court, 1.29% Adult Probation, 18.95% Public Defender, 9.63% $15,000,000 $10,000,000 Clerk of Superior Court, 5.18% Page Justice Court, 1.44% County Attorney, 18.24% $5,000,000 $0 FY02 Budget FY03 Budget FY04 Budget Coconino County Arizona—Adopted Budget FY 2002-2003 Legal Defender, 3.50% Juvenile Court Services, 21.80% Fredonia Justice Court, 0.60% Flagstaff Justice Court, 4.04% 225 PUBLIC SAFETY & JUDICIAL SERVICES Per Capita Cost of Services—Judicial Services While expenditures decreased in the previous fiscal year, an increase is budgeted for FY 04 to cover increases in personnel costs. The significant decrease shown in the department budget change graph below for Flagstaff Justice Court is due to the transfer of four positions to the Superior Court. $200.00 $150.00 $100.00 $158.25 $146.87 $148.91 $50.00 $0.00 FY02 Budget Net Change by Department Adult Probation Clerk of Superior Court County Attorney Flagstaff Justice Court Fredonia Justice Court Juvenile Court Services Legal Defender Page Justice Court Public Defender Superior Courts Williams Justice Court Coconino County Arizona—Adopted Budget FY 2002-2003 FY03 Budget FY04 Budget FY02 Cost FY03 Cost Per Percent FY04 Cost Percent Per Capita Capita Change Per Capita Change $33.29 $27.73 -16.69% $28.21 1.74% $8.11 $7.75 -4.40% $7.71 -0.49% $29.68 $28.00 -5.64% $27.16 -2.99% $7.72 $7.56 -2.14% $6.02 -20.32% $0.99 $0.94 -4.51% $0.90 -4.30% $31.94 $30.07 -5.87% $32.47 7.99% $5.43 $5.14 -5.28% $5.21 1.37% $2.29 $2.18 -4.96% $2.14 -1.65% $14.15 $14.28 0.91% $14.34 0.41% $22.78 $21.43 -5.91% $22.82 6.47% $1.88 $1.79 -4.63% $1.92 7.18% 226 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S A D U LT P R O B AT I O N Description of General Departmental Services Descriptions: Adult Probation consists of Pre-trial Services, Field Probation and Intensive Adult Probation. Services include pre-trial release investigation, pre-trial supervision to limited jurisdiction court clients, Superior Court probation pre-sentence investigations, and a wide range of supervision levels. The Adult Probation department is committed to an outcome-based community corrections approach. This is accomplished through providing clients with individual needs assessment, values-based education and treatment, restitution to the community and to individual victims, client involvement, and efficient client contact methods which are quality-based rather than quantity-based. Adult Intensive Probation: This grant funds probation and surveillance officers to supervise intensive probation clients. Intensive Probation Services Adult Probation State Aid Enhancement: This grant provides assistance to counties to allow probation officers to supervise clients at the statutory 1:60 ratio. Adult Community Punishment Program: This grant provides supervision to clients who would otherwise be in jail due to probation revocation. Drug Treatment & Education: This grant provides treatment money for drug offenders and pays for a treatment coordinator. Chief Probation Officer Field Probation Adult Probation Services: Probation service fees charged to clients. Fees must be used for adult probation programs. Pretrial/Pre-sentence Work Furlough Program: Fees paid by work furlough inmates to provide for their supervision. Community Services Program Coconino County Arizona—Adopted Budget FY 2003-2004 227 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES A D U LT P R O B AT I O N Fund Fund Type/Description General Fund 1001 General Fund 1521 1524 1530 1531 1547 1549 Grant Funds Adult Probation St Enhancement Adult Intensive Probation Interstate Compact Program Drug Treatment & Education Community Punishment Program Drug War Special Revenue Funds 1525 Work Furlough Program 1545 Deferred Prosecution 1548 Adult Probation Services FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues - 891,767 - - 933,729 - 934,182 - - 1,100,264 - 614,440 769,678 117,354 122,864 81 627,796 782,362 84,106 124,962 3,340 4,038 2 23 19,151 5 574,689 817,222 98,000 114,134 - 635,816 848,916 145,000 121,787 - 596,684 791,486 4,000 92,621 70,504 - 599,953 791,004 95,005 70,752 - 769 484 4,023 16,767 (248) 5 684,495 927,589 5,000 97,000 94,610 - 680,208 922,904 113,767 94,362 - 5,056 5,169 9,023 5 92,575 10,815 351,483 73,907 469,788 72,321 34,319 317,489 114,000 11,000 353,000 169,814 549,576 94,367 2,964 334,497 101,078 411,853 65,610 37,283 240,133 108,144 3,200 399,894 120,785 506,374 52,969 40,483 133,653 FY02 Actual Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 1 1 1 1 1 2 Note: 1. The six grant funds in Adult Probation have transfers in from the General Fund included in their revenues for FY03 and FY04 for the County Pay Plan. 2. Fund 1549 Drug War grant funding ended in FY 1998, and the remaining fund balance plus accrued interest has been gradually expended except for $5. Coconino County Arizona—Adopted Budget FY 2003-2004 228 PUBLIC SAFETY AND JUDICIAL SERVICES INCREMENTS A D U LT P R O B AT I O N Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request onetime, recurring, or to be absorbed? Comments (where applicable): General Fund 9093 Rent and Utilities for Verde Street building Coconino County Arizona—Adopted Budget FY 2003-2004 $132,914 onetime 229 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S A D U LT P R O B AT I O N Position Accounting Technician II Administrative Specialist I Administrative Specialist II Administrative Specialist III Administrative Sr Manager Administrative Supervisor Administrative Support I Administrative Support II Chief Adult Probation Officer Pretrial Services Supervisor Pretrial Services Officer Probation Comm Svcs Coord Probation Division Mgr Probation Officer I Probation Officer II Probation Officer III Probation Work Crew Supervisor Surveillance Officer Technical Specialist Warrant Officer Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.50 1.00 1.00 4.50 1.00 3.00 2.00 22.50 4.00 1.00 8.00 1.00 0.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.50 1.00 1.00 4.50 1.00 3.00 0.00 23.50 4.00 0.60 7.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.50 1.00 1.00 4.50 1.00 3.00 0.00 23.50 4.00 0.60 7.00 1.00 1.00 -1.00 1.00 1.00 4.00 1.00 1.00 1.00 0.00 2.00 1.00 1.00 4.00 1.00 3.00 1.00 24.00 4.00 1.00 7.00 1.00 0.00 60.50 59.10 59.10 -0.10 59.00 Coconino County Arizona—Adopted Budget FY 2003-2004 -1.00 0.50 -0.50 1.00 0.50 0.40 FY04 Approved New FY04 Adopted 1.00 1.00 4.00 1.00 1.00 1.00 0.00 2.00 1.00 1.00 4.00 1.00 3.00 1.00 24.00 4.00 1.00 7.00 1.00 0.00 0.00 59.00 230 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S CLERK OF THE SUPERIOR COURT Description of General Departmental Services The Clerk of the Superior Court’s Office, which was established by the Arizona Constitution as one of several elected offices with specific and special duties, serves as the official record keeper and financial officer for the Superior Court. The functions of the Clerk of the Court are far-reaching, satisfying more than 500 State statutes and court rules. Among the roles that the Clerk of the Superior Court’s office was created to perform are: • • • • • • • • • • Provide the public, court, media and the legal community access to all records of the Superior Court in Coconino County Attend each Superior Court session to record the actions of the court Be the first stop in initiating a Superior Court action in civil, criminal, juvenile, probate, adoption, or domestic relations matters Collect and disburse court-ordered fees, fines and victim restitution in an expedient manner Receive, distribute and preserve official court documents Store exhibits for all court cases Issue and record marriage licenses Process all records in juvenile dependency, delinquency, severance and adoption cases Process passport applications Act as Jury Commissioner to establish a pool of jurors for trial in Superior, Federal and Justice Court cases, and for grand jury for the Superior Court and State Court This department has no separate Descriptions: Clerk’s Forfeiture Fund: These are funds from forfeited criminal appearance bonds. Criminal Ruling 7.6 (d). Clerk’s Storage & Retrieval: This fund is based on collections from $15 on each filing/response fee; to be used to enhance records storage and retrieval. ARS 12-284.01. Court Enhancement Fund: Court enhancement fees are collected by the Clerk of Superior Court and are transmitted to the County Treasurer for deposit in the local Court Enhancement Fund to improve, maintain, and enhance the ability to collect and manage monies assessed or received by the courts; to improve court automation; to improve case processing; and to improve the administration of justice. Fill the Gap – Clerk of the Court: These are funds from the Supreme Court awarded to counties for the planning and implementation of collaborative projects that are designed to improve the processing of criminal cases. Judicial Court Enhancement Fund (JCEF) - Superior Court: These funds are from surcharge collected by Superior Court to improve court collections and automation. Child Support Automation: Statutory fees collected according to ARS 12-284E; to be used to improve, maintain and enhance computer hardware, software and automation systems used to collect court-ordered child support. divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 231 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES CLERK OF THE SUPERIOR COURT FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures 191,310 750,211 - 185,000 830,329 191,000 801,056 - 191,000 841,901 - Grant Funds 1552 JCEF Superior Court 1610 5% Local Fill The Gap 1724 Child Support Automation 1,879 775 25,847 - 40,000 47,030 18,163 22,000 40,000 - 26,389 17,388 22,000 40,000 327 19,137 - 42,863 87,030 18,490 22,000 - 26,389 17,388 38,474 87,030 1,102 Special Revenue Funds 1722 Clerk's Forfeiture Fund 1723 Clerks Storage & Retrieval 6,063 24,323 8,112 36,501 137,104 18,066 5,000 23,000 55,564 21,907 6,630 23,334 31,030 6,042 112,704 35,358 5,000 23,000 53,100 28,538 64,604 29,820 Fund Fund Type/Description General Fund 1001 General Fund FY02 Actual Revenues FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 1 Notes: 1. Fill-the-Gap funds are collected by all judicial service departments and used to fund Drug Court under the Superior Court. Coconino County Arizona—Adopted Budget FY 2003-2004 232 PUBLIC SAFETY AND JUDICIAL SERVICES CLERK OF THE SUPERIOR COURT INCREMENTS The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 233 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S CLERK OF THE SUPERIOR COURT Position Accounting Technician II Administrative Specialist I Administrative Supervisor Administrative Support II Chief Deputy Clerk Court Technician I Court Technician II Elected Official Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 7.00 2.00 1.00 1.00 4.50 3.00 1.00 1.00 7.00 2.00 1.00 1.00 4.50 3.00 1.00 1.00 7.00 2.00 1.00 1.00 4.50 3.00 1.00 1.00 7.00 2.00 1.00 1.00 4.50 3.00 1.00 20.50 20.50 20.50 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 20.50 FY04 Approved New FY04 Adopted 1.00 7.00 2.00 1.00 1.00 4.50 3.00 1.00 0.00 20.50 234 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S C O N S TA B L E Description of General Departmental Services Descriptions: The Constable is an elected officer of the Justice Court and a peace officer. The Constable serves judicial process for the Justice Courts. Services include subpoenas, summons, writs of execution, writs of restitution, writs of garnishment, orders of protection, injunctions against harassment, court orders and the execution of arrest warrants. The Constable attends both civil and criminal Justice Court hearings when requested to do so, and also provides security for Justice Court. This department does not have other programs. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 235 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES C O N S TA B L E Fund Fund Type/Description General Fund 1001 General Fund FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance 21,919 46,857 - Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Budgeted Revenues 21,000 FY03 Budgeted Expenditures 58,796 FY03 Estim. Revenues 23,000 FY03 Estim. Expenditures 58,514 FY03 Est. Ending Surplus/(Deficit) Fund Balance - FY04 Budgeted Revenues FY04 Budgeted Expenditures 23,000 61,923 Est. Fund Bal. Remaining @ FY04 Year End - 236 PUBLIC SAFETY AND JUDICIAL SERVICES INCREMENTS C O N S TA B L E The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 237 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S C O N S TA B L E Position Elected Official Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 1.00 FY04 Approved New FY04 Adopted 1.00 0.00 1.00 238 PUBLIC SAFETY AND JUDICIAL SERVICES COUNTY ATTORNEY County Attorney Description of General Departmental Services The County Attorney is the Chief Prosecutor for the County and represents the County in all legal matters. The office consists of three divisions: the Criminal Division, the Civil Division and Administration. The Criminal Division prosecutes all felonies and juvenile offenses occurring within the County and all misdemeanor cases occurring in the unincorporated areas of the County. The Civil Division is responsible for providing civil legal advice to all County departments, including the Board of Supervisors, the Planning and Zoning Commission, all elected and appointed officials, school districts, fire districts, improvement and other special districts. This division also prosecutes and defends all civil litigation involving the County and its officers. The Administrative Division oversees the administrative operations of the office. Coconino County Arizona—Adopted Budget FY 2003-2004 Administration Criminal Division Charging Bad Check Program Civil Division Case Management Victim Rights Trial Support Juvenile Misdemeanors 239 PUBLIC SAFETY AND JUDICIAL SERVICES COUNTY ATTORNEY D E PA R T M E N TA L P R O G R A M S Descriptions: Anti-Racketeering: Funds from forfeitures seized in drug and antiracketeering cases. Revenues are distributed per the METRO Board of Directors to support local drug apprehension and prosecution efforts as well as community substance abuse education. Use of funds is restricted by statute. Attorney Enhancement: State criminal justice enhancement fund distribution through the Attorney General’s office. Revenues are used to enhance prosecution efforts. Use of funds is restricted by statute. Bad Check Prosecution: State-statute determined bad check fees collected by County Attorney's Bad Check program in Flagstaff, Williams and Page. Revenues are used for the investigation and prosecution of bad check cases. Children's Justice Grant: Intergovernmental agreement with Governor's Office of Community and Family Programs Division For Children to receive funds under Children's Justice Act Grant for the investigation and prosecution of child abuse cases. Drug Prosecution: Edward Bryne Memorial State and Local Law Enforcement Assistance Formula grant administered through the Arizona Criminal Justice Commission to fund drug prosecution efforts. Federal Anti-Racketeering: Funds from forfeitures seized in drug and antiracketeering cases falling under the federal program. Revenues are distributed per the METRO Board of Directors to support local drug apprehension and prosecution efforts. Use of funds is restricted by statute. National Criminal History Improvement Program: Federal funds through the Arizona Criminal Justice Commission to improve processing of criminal history records. The current grant is awarded to Coconino County to assist funding the Criminal Justice Integration pilot project. Coconino County Arizona—Adopted Budget FY 2003-2004 State Aid to County Attorneys’ Fund: State funds through the Arizona Criminal Justice Commission and surcharges on fines. Revenues are used to improve the processing of criminal cases. Victim Compensation: State victim compensation grant administered through the Arizona Criminal Justice Commission to reimburse victims for costs incurred per State guidelines. The fund is administered through the Arizona Criminal Justice Commission and distributed by the Coconino County Victim Compensation Board and Victim/Witness Services of Coconino County. Victim Restitution: Restitution paid by defendants to compensate victims for costs incurred per State guidelines. The fund is administered through the Arizona Criminal Justice Commission and distributed by the Coconino County Victim Compensation Board and Victim/Witness Services of Coconino County. Victims of Crimes Act (VOCA): Federal Victims of Crimes Act grant to rcompensate victims for costs incurred per State guidelines. The fund is administered through the Arizona Criminal Justice Commission and distributed by the Coconino County Victim Compensation Board and Victim/Witness Services of Coconino County. Use of funds is restricted by statute and grant requirements. Victims Right Program: State funds through the Attorney General’s office to provide mandated notification services to victims. Use of funds is restricted by statute and grant requirements. 240 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES COUNTY ATTORNEY Fund Fund Type/Description General Fund 1001 General Fund FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 77,179 1,931,853 - - 2,060,175 563 2,028,867 - 500 2,048,565 - 1753 1757 1762 1765 1784 1793 1794 Grant Funds Atty VRIA:Victm Rghts Drug Prosecution CCRT:Coordinated Response Children's Justice Grant Natl Criminal Hist Improvement VOCA-Victims of Crimes Victim Compensation 50,140 179,409 12,118 11,105 86,097 11,694 58,936 52,233 179,429 12,118 11,105 86,038 20,133 58,936 127 (23) (6) - 46,100 194,100 10,000 110,425 12,000 58,000 46,092 193,961 10,000 110,425 18,000 58,000 45,200 165,308 86,942 12,900 57,797 46,678 177,830 86,921 6,450 57,797 (1,351) (23) 15 6,450 - 45,700 195,832 23,483 12,900 58,000 46,838 195,809 23,484 19,350 58,000 (2,489) 14 - 1752 1755 1760 1781 1782 1799 Special Revenue Funds Attorney Enhancement Anti-Racketeering Victim Restitution State Aid to County Attorney Federal Anti-Racketeering Bad Check Prosecution 127,474 149,289 3,762 72,379 487 83,166 168,152 357,324 5,491 39,955 80,382 28,092 220,360 7,714 84,119 211,428 153,425 125,000 155,000 5,000 105,192 500 72,000 148,700 372,666 15,000 168,000 111,940 124,966 124,237 494,467 16,891 82,463 500 74,450 117,167 438,000 12,714 127,963 11,428 84,825 35,162 276,827 11,891 38,619 200,500 143,050 124,500 255,500 8,000 67,500 500 71,000 138,410 437,141 20,000 105,022 201,000 113,333 21,252 95,186 (109) 1,097 100,717 1 1 2 Note: 1. Grant Funds 1762—Coordinated Response, and 1765—Children’s Justice Court, were not renewed after FY02. 2. The deficit in fund 1760 Victim Restitution will be resolved in FY04. Coconino County Arizona—Adopted Budget FY 2003-2004 241 PUBLIC SAFETY AND JUDICIAL SERVICES INCREMENTS COUNTY ATTORNEY Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund Recommendation is to absorb. Original request 9112 Increase Records Clerk position by 10 hrs/wk $0 9119 Personal Liability Insurance - Victims' Rights $1,720 Coconino County Arizona—Adopted Budget FY 2003-2004 0.25 absorb was for $5,731. recurring 242 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S COUNTY ATTORNEY Position Administrative Manager Administrative Specialist I Administrative Specialist II Administrative Specialist III Administrative Sr Manager Administrative Support II Administrative Support II - Ltd. Appt. Chief Deputy County Attorney Criminal Justice Proj. Manager Deputy County Attorney I Deputy County Attorney II Deputy County Attorney III Deputy County Attorney IV Elected Official Investigator/Bad Check Program Technical Specialist Department Total FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 8.00 4.00 1.00 2.00 1.00 1.00 11.25 4.00 1.00 2.13 1.00 1.00 11.25 4.00 1.00 2.13 1.00 1.00 11.00 4.00 1.00 2.00 1.00 1.00 1.00 2.00 6.00 6.00 2.75 1.00 1.00 1.00 0.00 1.00 0.00 2.00 7.00 6.00 3.00 1.00 1.00 1.00 0.00 1.00 0.00 2.00 7.00 6.00 3.00 1.00 1.00 1.00 -1.00 1.00 0.00 1.00 0.00 2.00 6.00 7.00 3.00 1.00 1.00 1.00 39.75 42.38 42.38 -0.38 42.00 Coconino County Arizona—Adopted Budget FY 2003-2004 -0.25 -0.13 FY04 Approved New FY04 Adopted 0.25 1.00 1.00 11.00 4.00 1.00 2.25 0.00 1.00 0.00 2.00 6.00 7.00 3.00 1.00 1.00 1.00 0.25 42.25 243 This page left intentionally blank. Coconino County Arizona—Adopted Budget FY 2003-2004 244 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S J U S T I C E C O U R T - F L A G S TA F F Description of General Departmental Services Descriptions: The Flagstaff Justice Court is a limited jurisdiction court responsible for adjudicating traffic, misdemeanor and felony offenses; resolving civil disputes not exceeding $10,000, small claims not exceeding $2,500, and landlord/tenant matters; and preserving public safety through the issuance of Orders of Protection, Injunctions Against Harassment and Search Warrants. Department staff may be contacted in person or by telephone to obtain court forms and other information. Enhancement Fee Fund: Fees adopted by the Board of Supervisors and added to civil filing and response fees, and criminal and traffic fines, which are collected by the Flagstaff Justice Court to fund future court innovation and/or improve the Court’s mission to provide enhanced court services to the public. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 Fill-the-Gap: Funds from the Supreme Court awarded to counties for the planning and implementation of collaborative projects that are designed to improve the processing of criminal cases. Judicial Court Enhancement Fund (JCEF)-Flagstaff Justice Court: Surcharge collected by Flagstaff Justice Court to improve collections and increase automation. 245 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES J U S T I C E C O U R T - F L A G S TA F F Fund Fund Type/Description FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End General Fund 1001 General Fund 736,073 819,394 - 678,810 852,576 696,878 865,376 - 687,542 729,007 Grant Funds 1603 JCEF Flag JC 1610 5% Local Fil The Gap 1624 FLAG JP CPAF 5,854 41,833 14,949 41,811 51,455 74,660 20 9,200 65,000 29,577 46,050 29,272 20,512 63,500 29,252 34,500 29,272 37,467 138,160 - 25,000 65,000 - 21,100 - 41,367 203,160 1 - - - - - - 5,975 5,200 775 10,242 5,200 5,817 Special Revenue Funds 1625 Flag JC Enhancement Fund - Notes: 1. Fill-the-Gap funds are collected by all judicial service departments and used to fund Drug Court under the Superior Court. Coconino County Arizona—Adopted Budget FY 2003-2004 246 PUBLIC SAFETY AND JUDICIAL SERVICES INCREMENTS J U S T I C E C O U R T - F L A G S TA F F Request ID FY04 Cost Increment Name Source Of Funds: Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund 9127 Retention of 2.0 FTE CPAF-Funded Positions Source Of Funds: % FTE $59,332 2.00 recurring $12,500 0.00 onetime JCEF Flag JC 9223 Video Arraignment connection and equipment. Coconino County Arizona—Adopted Budget FY 2003-2004 247 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S J U S T I C E C O U R T - F L A G S TA F F Position Accounting Technician II Administrative Operations Manager Administrative Specialist I Administrative Specialist III Administrative Support II Deputy Court Administrator Elected Official Judicial Assistant Justice of the Peace Pro Tem Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 6.00 1.00 5.50 1.00 1.00 2.00 1.25 1.00 1.00 6.00 1.00 5.50 1.00 1.00 2.00 1.25 1.00 1.00 6.00 1.00 5.50 1.00 1.00 2.00 1.25 1.00 1.00 5.50 1.00 5.00 0.00 1.00 0.00 1.25 1.00 1.00 1.00 6.50 1.00 6.00 0.00 1.00 0.00 1.25 19.75 19.75 19.75 15.75 2.00 17.75 Coconino County Arizona—Adopted Budget FY 2003-2004 -0.50 -0.50 -1.00 -2.00 -4.00 FY04 Approved New 1.00 FY04 Adopted 248 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S JUSTICE COURT-FREDONIA Description of General Departmental Services Descriptions: The Fredonia Justice Court is a limited jurisdiction court responsible for adjudicating traffic, misdemeanor and felony offenses; resolving civil disputes not exceeding $10,000, small claims not exceeding $2,500, and landlord/tenant matters; and preserving public safety through the issuance of Orders of Protection, Injunctions Against Harassment and Search Warrants. Because of its distance from Flagstaff, the Fredonia Justice Court Clerk serves as a deputy clerk in issuing marriage licenses. Clerical duties are handled with the public via telephone, mail and in person. Moneys are collected from fines imposed and reports are generated with the moneys being forwarded to the appropriate agency. Enhancement Fee Fund: Fees adopted by the Board of Supervisors and added to civil filing and response fees, and criminal and traffic fines, which are collected by the Flagstaff Justice Court to fund future court innovation and/or improve the Court’s mission to provide enhanced court services to the public. Fill-the-Gap: Funds from the Supreme Court awarded to counties for the planning and implementation of collaborative projects that are designed to improve the processing of criminal cases. Judicial Court Enhancement Fund (JCEF)-Fredonia Justice Court: Surcharges collected by Fredonia Justice Court to improve court collections and increase automation. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 249 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES JUSTICE COURT-FREDONIA Fund Fund Type/Description General Fund 1001 General Fund Grant Funds 1604 JCEF Fredonia JC 1610 5% Local Fil The Gap Special Revenue Funds 1626 Fredonia JC Enhancement Fund FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance 95,003 109,178 - 118,026 115,528 116,864 112,306 - 117,211 112,942 - 551 - 6,446 8,818 2,000 7,500 - 2,054 7,500 - 8,500 16,318 2,000 7,500 - 10,500 23,818 - - - - - 1,352 - 1,352 2,400 - 3,752 FY02 Actual Revenues FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End Notes: 1. Fill-the-Gap funds are collected by all judicial service departments and used to fund Drug Court under the Superior Court. Coconino County Arizona—Adopted Budget FY 2003-2004 250 1 PUBLIC SAFETY AND JUDICIAL SERVICES JUSTICE COURT-FREDONIA INCREMENTS The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 251 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S JUSTICE COURT-FREDONIA Position Accounting Technician II Elected Official Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 2.00 FY04 Approved New FY04 Adopted 1.00 1.00 0.00 2.00 252 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S JUSTICE COURT-PAGE Description of General Departmental Services Descriptions: The Page Justice Court is a limited jurisdiction court responsible for adjudicating traffic, misdemeanor and felony offenses; resolving civil disputes not exceeding $10,000, small claims not exceeding $2,500, and landlord/ tenant matters; and preserving public safety through the issuance of Orders of Protection, Injunctions against Harassment and Search Warrants. Infractions and related complaints filed against juveniles are also processed for minor misdemeanor and/or civil traffic offenses. Because of its distance from Flagstaff, the Page Justice Court Clerk serves as a deputy clerk in issuing marriage licenses. Enhancement Fee Fund: Fees adopted by the Board of Supervisors and added to civil filing and response fees, and criminal and traffic fines, which are collected by the Flagstaff Justice Court to fund future court innovation and/or improve the Court’s mission to provide enhanced court services to the public. This department has no separate Fill-the-Gap: Funds from the Supreme Court awarded to counties for the planning and implementation of collaborative projects that are designed to improve the processing of criminal cases. Judicial Court Enhancement Fund (JCEF)-Page Justice Court: Surcharges collected by Page Justice Court to improve court collections and increase automation. divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 253 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES JUSTICE COURT-PAGE Fund Fund Type/Description General Fund 1001 General Fund Grant Funds 1605 JCEF Page JC 1610 5% Local Fil The Gap Special Revenue Funds 1627 Page JC Enhancement Fund FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY04 Budgeted Revenues FY04 Budgeted Expenditures - 213,069 266,205 1,500 - 5,230 35,900 2,500 15,000 500 - 7,230 50,900 1 1,470 - 2,200 2,200 - FY02 Actual Revenues FY02 Actual Expenditures FY03 Estim. Expenditures 228,299 263,686 - 208,895 267,637 200,731 268,098 3,155 - 3,687 19,400 2,500 14,500 - 3,043 16,500 - - - - - 1,470 FY03 Est. Ending Surplus/(Deficit) Fund Balance Est. Fund Bal. Remaining @ FY04 Year End - Notes: 1. Fill-the-Gap funds are collected by all judicial service departments and used to fund Drug Court under the Superior Court. Coconino County Arizona—Adopted Budget FY 2003-2004 254 PUBLIC SAFETY AND JUDICIAL SERVICES JUSTICE COURT-PAGE INCREMENTS The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 255 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S JUSTICE COURT-PAGE Position Administrative Specialist I Administrative Supervisor Administrative Support II Elected Official Justice of the Peace Pro Tem Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 2.00 1.00 1.00 1.00 0.50 2.00 1.00 1.00 1.00 0.00 2.00 1.00 1.00 1.00 0.00 2.00 1.00 1.00 1.00 0.00 5.50 5.00 5.00 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 5.00 FY04 Approved New FY04 Adopted 2.00 1.00 1.00 1.00 0.00 0.00 5.00 256 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S JUSTICE COURT-WILLIAMS Description of General Departmental Services Descriptions: The Williams Justice Court is a limited jurisdiction court responsible for adjudicating traffic, misdemeanor and felony offenses; resolving civil disputes not exceeding $10,000, small claims not exceeding $2,500, and landlord/ tenant matters; and preserving public safety through the issuance of Orders of Protection, Injunctions against Harassment and Search Warrants. Infractions and related complaints filed against juveniles are also processed for minor misdemeanor and/or civil traffic offenses. Because of its distance from Flagstaff, the Williams Justice Court Clerk serves as a deputy clerk in issuing marriage licenses. Enhancement Fee Fund: Fees adopted by the Board of Supervisors and added to civil filing and response fees, and criminal and traffic fines, which are collected by the Flagstaff Justice Court to fund future court innovation and/or improve the Court’s mission to provide enhanced court services to the public. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 Fill-the-Gap: Funds from the Supreme Court awarded to counties for the planning and implementation of collaborative projects that are designed to improve the processing of criminal cases. Judicial Court Enhancement Fund (JCEF)-Williams Justice Court: Surcharges collected by Williams Justice Court to improve court collections and automation. 257 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES JUSTICE COURT-WILLIAMS Fund Fund Type/Description General Fund 1001 General Fund Grant Funds 1606 JCEF Wil iams JC 1610 5% Local Fil The Gap Special Revenue Funds 1628 Wil iams JC Enhancement Fund FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures 236,997 211,323 - 223,195 219,614 267,887 220,202 - 257,418 239,202 1,808 - 4,970 21,751 2,000 15,000 - 4,400 18,500 - 9,370 40,251 4,250 18,500 - - - - - - - - - 2,400 1,250 Est. Fund Bal. Remaining @ FY04 Year End - 13,620 58,751 1 1,150 Notes: 1. Fill-the-Gap funds are collected by all judicial service departments and used to fund Drug Court under the Superior Court. Coconino County Arizona—Adopted Budget FY 2003-2004 258 PUBLIC SAFETY AND JUDICIAL SERVICES JUSTICE COURT-WILLIAMS INCREMENTS The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 259 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S JUSTICE COURT-WILLIAMS Position Administrative Specialist I Administrative Supervisor Administrative Support II Elected Official Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 4.00 FY04 Approved New FY04 Adopted 1.00 1.00 1.00 1.00 0.00 4.00 260 PUBLIC SAFETY AND JUDICIAL SERVICES JUVENILE COURT SERVICES Description of General Departmental Services The Juvenile Division has jurisdiction over incorrigible and delinquent minors between the ages of eight (8) and eighteen (18). Juvenile delinquency is a quality-of-life issue affecting the total community. Therefore, Coconino County Juvenile Court, Probation and Detention Services seek the involvement and cooperation of many entities in fulfilling its responsibilities. Coconino County Juvenile Court is committed to the belief that each youth grows and learns in a nurturing environment. The “Balanced and Restorative Justice Model” is used in working with delinquent juveniles. Coconino County Arizona—Adopted Budget FY 2003-2004 Juvenile Court Services Detention Services Probation Services 261 PUBLIC SAFETY AND JUDICIAL SERVICES JUVENILE COURT SERVICES D E PA R T M E N TA L P R O G R A M S Descriptions: Community Advisory Board Grants: This is a Juvenile Crime Reduction Fund given to the Juvenile Citizen Advisory Board. In 1999, it was used for Grad Night. In FY 2000 it was used for the State-wide Citizen Advisory Board conference. In FY2001 and 2002, 2003 it was used for Search Institute surveys and implementation. Court Appointed Special Advocates: This program recruits and trains volunteers throughout the County who are appointed by the Presiding Juvenile Court Judge to advocate personally for dependent children in foster care under the supervision of Department of Economic Security (DES) in the Superior Court. Each child has his or her own personal advocate who reviews all court documents in all DES casework plans and reports directly to the Judge on the child’s behalf. Diversion/Intake: This program is an agreement with the Arizona Supreme Court to provide programs for the purpose of reducing the number of juvenile offenders who participate in the formal judicial process. Family Counseling: This program helps in providing counseling in areas that are felt to contribute to a juvenile’s habitual offenses. It pays for counseling that addresses family issues. Juvenile Account Incentive Block: Monies received from the Governor's office to provide services for drug programs and intensive outpatient therapy. Juvenile Detention Enhancement: These funds are used to assist Coconino County in maintaining, expanding and operating its juvenile detention center. Juvenile Diversion Consequences: These monies are utilized to provide services to minors who demonstrate a reasonable chance of reducing the number of repetitive juvenile offenses and to offset the cost of services for children referred to the juvenile court. Juvenile Diversion Fees: Fees paid to this fund are from repetitive juvenile offenders from delinquency complaints. Coconino County Arizona—Adopted Budget FY 2003-2004 Juvenile Diversion Intake: These monies are used for the purpose of reducing the number of repetitive juvenile offenders and to reduce the process for minors through non-formal court actions and through the use of consequences. Juvenile Intensive Probation: This program is used to reduce the number of commitments to the Arizona Department of Juvenile Corrections or out-ofhome placements for juveniles with a delinquent history. They are supervised by surveillance, treatment, work, education and home detention. Juvenile Probation Services: This fee fund is used for the improvement of probation services to all juveniles. These fees must be used for probation services only; 70% of these monies are used for probation officers. Juvenile Probation Standard Probation: This fund is an agreement with the Arizona Supreme Court to assist the County in maintaining a caseload ratio of 35:1 for field officers per ARS 8-803(c), 12-261 and Supreme Court Administrative Order #89-6. Standard Probation funds shall supplement County funds for probation services, not supplant them. Juvenile Treatment Services: These monies are used to reduce the number of repetitive juvenile offenders through the various treatment services, evaluations and monitoring services offered. Juvenile Victim’s Rights Implementation: The Arizona State Legislature passed statutes to define the rights of victims to crimes under Article II, Section 2.1 of the Arizona Constitution. This fund provides services to those victims. Model Court: This is a grant to promote Juvenile Court Judicial Consolidation. This allows dependency and delinquency juvenile matters to be consolidated and heard by the full-time judicial officer assigned to Juvenile Court. United States Department of Agriculture Food Grant (USDA): This is a Federal reimbursable grant through the Arizona Department of Education to provide school lunch reimbursements and commodities; the program ensures that each minor is given a well-balanced meal that meets nutritional guidelines. 262 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES JUVENILE COURT SERVICES Fund Fund Type/Description General Fund 1001 General Fund 1452 1454 1455 1459 1460 1462 1463 1464 1465 1468 1471 1474 1476 1477 1481 1482 1483 1492 1496 1557 Grant Funds *Family Counseling (a) Healthy Community/Youth CASA-Special Advocate Juvenile Treatment Services Juvenile Parole Diversion-Consequences Juvenile Probation State Aid USDA Food Grant DOC Status Offender 24 Diversion-Intake Juvenile Detention Enhancement Juvenile Victim's Rights Impl Juv-Judicial Consolidation Proj Juv Account Incntve BG Title V Local Delinq Prevention Juvenile Accountability JAIBG PIC Act Juvenile Intensive Probation Model Court-State Funds FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues 2,850 1,400,016 - - 1,649,156 3,245 1,563,400 - 3,245 1,845,077 - 17,512 60 95,048 178,842 54,688 61,148 163,206 23,807 39 529,710 4 24,723 20,215 41,500 41,989 16,578 6,790 355,727 - 17,673 52,787 174,437 55,549 59,401 162,055 21,270 526,740 23,293 14,313 41,500 41,985 16,572 2,108 345,126 - 10,213 1,416 3,915 1,409 4,845 2,553 6,282 10,057 929 8,101 166 2,177 29,644 52,243 (1,142) 19,840 6,000 73,295 210,946 9,076 91,401 166,475 32,850 547,382 22,300 9,792 78,943 48,823 384,586 15,255 24,800 7,416 74,683 215,769 10,072 93,277 171,240 32,850 563,208 24,392 9,792 78,943 48,823 29,644 395,895 15,255 25,207 6,001 92,902 219,279 10,783 95,429 171,210 22,665 27 563,036 1 23,074 446 9,812 79,529 49,534 7,743 11,401 428,593 15,254 24,800 7,417 57,772 207,436 10,073 89,242 177,420 22,380 552,029 25,251 9,812 78,943 49,535 7,743 512 402,789 15,252 10,620 39,045 13,252 5,555 8,740 72 10,342 956 19,108 167 446 586 (1) 40,533 78,047 (1,140) 24,960 6,000 65,691 230,277 100,085 189,523 36,464 614,170 26,763 9,404 46,186 453,512 15,255 35,370 6,000 65,256 222,762 5,575 103,434 188,473 46,000 956 611,462 168 26,622 9,358 45,998 40,533 514,998 14,115 210 39,480 20,767 (20) 5,391 1,122 806 21,816 (1) 141 446 586 45 188 16,561 - FY02 Actual Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 1 1 1 1 Note: 1. Grant funding was discontinued for Funds 1471, 1476, 1477 and 1481. 2. Grant revenues in FY03 and FY04 include transfers in from the General Fund for the County Pay Plan. Coconino County Arizona—Adopted Budget FY 2003-2004 263 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES—CONTINUED JUVENILE COURT SERVICES Fund Fund Type/Description Special Revenue Funds 1453 Juvenile Probation Service 1475 Juvenile Diversion Fees Fund FY02 Actual Revenues 58,248 37,896 FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues 55,972 17,291 170,872 94,889 25,000 26,000 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Budgeted Expenditures 154,516 88,537 FY03 Estim. Revenues 48,267 27,194 FY03 Estim. Expenditures 40,770 15,534 FY03 Est. Ending Surplus/(Deficit) Fund Balance 178,369 106,549 FY04 Budgeted Revenues FY04 Budgeted Expenditures 34,519 26,329 182,568 106,668 Est. Fund Bal. Remaining @ FY04 Year End 30,320 26,210 264 PUBLIC SAFETY AND JUDICIAL SERVICES INCREMENTS JUVENILE COURT SERVICES Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund 9024 Officer Safety $20,000 recurring 9103 Detention Overtime $27,816 recurring Coconino County Arizona—Adopted Budget FY 2003-2004 265 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S JUVENILE COURT SERVICES Position Accounting Technician II Administrative Operations Manager Administrative Specialist I Administrative Specialist II Administrative Sr Manager Bailiff/Security Officer Commissioner/Judge Community Svc Coord. Court Technician I CSW Supervisor Deputy Director Director - Juvenile Court Services Juvenile Detention Division Manager Juvenile Prog. Coord. (Teen Court) Juvenile Program Coordinator Probation Division Mgr Probation Officer I Proation Officer II Probation Officer III Program Coord (CASA/Model Ct) Psychologist Surveillance Officer Technical Specialist Youth Care Worker I Youth Care Worker I (Transport Offic Youth Care Worker II Youth Service Worker Department Total: FY01 Budget FY02 Budget 1.00 1.00 8.70 1.00 1.00 0.00 0.50 1.00 1.00 0.50 1.00 1.00 1.00 0.50 0.00 1.00 0.00 14.00 5.00 1.00 1.00 2.00 1.00 18.15 1.00 3.00 1.00 1.00 1.00 9.25 1.00 1.00 1.00 0.50 1.00 1.00 0.50 1.00 1.00 1.00 0.50 0.00 1.00 1.00 14.00 5.00 1.00 0.00 2.00 1.00 26.19 0.00 3.00 1.00 1.00 1.00 9.25 1.00 1.00 1.00 0.50 1.00 1.00 0.50 1.00 1.00 1.00 0.50 0.00 1.00 1.00 14.00 5.00 1.00 0.00 2.00 1.00 26.19 0.00 3.00 1.00 67.35 75.94 75.94 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 FY03 Mid-Year Budget Adjustment FY04 Base -1.25 -0.50 -0.50 2.00 -1.00 -1.00 -1.19 1.00 -2.44 FY04 Approved New 1.00 1.00 8.00 1.00 1.00 1.00 0.50 1.00 1.00 0.00 1.00 1.00 1.00 0.00 2.00 1.00 1.00 13.00 5.00 0.00 0.00 2.00 1.00 25.00 0.00 4.00 1.00 73.50 FY04 Adopted 1.00 1.00 8.00 1.00 1.00 1.00 0.50 1.00 1.00 0.00 1.00 1.00 1.00 0.00 2.00 1.00 1.00 13.00 5.00 0.00 0.00 2.00 1.00 25.00 0.00 4.00 1.00 0.00 73.50 266 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S LEGAL DEFENDER Description of General Departmental Services Descriptions: In FY 99, the Coconino County Legal Defender's Office was created as a “second-tier” indigent defense service. The office handles and coordinates all Coconino County court cases found to qualify for court-appointed counsel and not assigned to the Office of the Public Defender. Ethical standards limit the representation of the Public Defender's Office, especially in cases where there is more than one person requiring court-appointed counsel. The primary goal of the Legal Defender's Office is to accept the "second tier" of representation, to contract with local attorneys for additional conflict representation, and to be available when other conflicts prevent the appointment of the Public Defender. The Public Defender and the Legal Defender can act as counsel only if specifically appointed by the Court. Indigent Legal Defense: Client reimbursements and assessments received for Public Defender and Legal Defender attorney costs for individuals who have been found by the Judiciary to be indigent. These funds are used to offset the expense of paying attorneys who have accepted appointment from the Coconino County Superior Court Judiciary for representation of parents and children in Dependency cases. Legal Defender – Fill the Gap: Funds from the Supreme Court awarded to counties for the planning and implementation of collaborative projects that are designed to improve the processing of criminal cases. Legal Defender’s Public Defender Training Fund: These funds are used to supplement continuing legal education and other training expenses. A portion may also be used for costs related to administration of these programs. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 267 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES LEGAL DEFENDER Fund Fund Type/Description General Fund 1001 General Fund FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End - 537,487 - - 620,191 - 559,438 - - 653,873 - Special Revenue Funds 1692 Legl Def Fees for Service 9,238 - 23,272 6,200 11,200 10,046 5,000 28,318 - - 28,318 Grant Funds 1691 Legal Def State Fill the Gap 1693 Legl Defender Training 2,266 7,887 - 1 5,630 4,000 1,600 - 5,150 2,515 1,320 5,151 6,825 - - 5,151 6,825 1 Notes: 1. Fill-the-Gap funds are collected by all judicial service departments and used to fund Drug Court under the Superior Court. Coconino County Arizona—Adopted Budget FY 2003-2004 268 PUBLIC SAFETY AND JUDICIAL SERVICES INCREMENTS LEGAL DEFENDER The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 269 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S LEGAL DEFENDER Position Administrative Specialist III Administrative Support I Deputy Public Defender III Legal Defender Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 0.48 2.00 1.00 1.00 0.48 2.00 1.00 1.00 0.48 2.00 1.00 1.00 0.48 2.00 1.00 4.48 4.48 4.48 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 4.48 FY04 Approved New FY04 Adopted 1.00 0.48 2.00 1.00 0.00 4.48 270 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S PUBLIC DEFENDER Description of General Departmental Services Descriptions: Following appointment by the courts of Coconino County, the Public Defender provides, pursuant to ethical and constitutional obligations, quality and cost-efficient legal representation to indigent persons who are: criminal defendants; minors accused of delinquency; the subjects of mental health commitment proceeding; parties to child dependency actions; or parties involved in termination of parental rights litigation. Public Defender Training: Funding used for the training and education of the Public Defender’s office. Public Defender Indigent Costs from Fees: Client reimbursements and assessments received for Public Defender attorney costs, which are then used for indigent defense costs. This department has no separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 271 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES PUBLIC DEFENDER Fund Fund Type/Description 1001 General Fund General Fund FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 15 1,429,927 0 0 1,623,159 0 1,549,552 0 50,000 1,668,315 0 1681 1682 Grant Funds Public Defender Training Public Def State Fill the Gap 23,162 49,483 21,237 60,653 21,224 35,057 22,050 30,900 22,050 0 22,680 27,162 18,437 0 25,467 62,219 22,050 30,900 22,100 0 25,417 93,119 1683 Special Revenue Funds Public Def Fees Svc 79,745 64,009 92,946 66,600 107,600 71,857 75,000 89,803 66,600 107,600 48,803 1 Notes: 1. Fill-the-Gap funds are collected by all judicial service departments and used to fund Drug Court under the Superior Court. Coconino County Arizona—Adopted Budget FY 2003-2004 272 PUBLIC SAFETY AND JUDICIAL SERVICES INCREMENTS PUBLIC DEFENDER The department does not have increments. Coconino County Arizona—Adopted Budget FY 2003-2004 273 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S PUBLIC DEFENDER Position Administrative Specialist I Administrative Specialist II Administrative Sr Manager Chief Deputy Public Defender Chief Investigator Deputy Public Defender I Deputy Public Defender II Deputy Public Defender III Deputy Public Defender IV Public Defender Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 2.00 3.00 1.00 1.00 1.00 1.00 0.00 9.00 2.00 1.00 2.00 3.00 1.00 1.00 1.00 0.00 1.00 9.00 2.00 1.00 2.00 3.00 1.00 1.00 1.00 0.00 1.00 9.00 2.00 1.00 2.00 3.00 1.00 1.00 1.00 1.00 1.00 8.00 2.00 1.00 21.00 21.00 21.00 Coconino County Arizona—Adopted Budget FY 2003-2004 1.00 -1.00 0.00 21.00 FY04 Approved New FY04 Adopted 2.00 3.00 1.00 1.00 1.00 1.00 1.00 8.00 2.00 1.00 0.00 21.00 274 PUBLIC SAFETY AND JUDICIAL SERVICES SHERIFF Description of General Departmental Services The Sheriff's Office provides law enforcement and patrol services to all unincorporated areas of the County, operates the County jail, conducts search and rescue operations, serves civil process and provides criminal investigative services. Substations are located in Page, Fredonia, Williams, Grand Canyon/Tusayan, Sedona, Tuba City, Blue Ridge and Forest Lakes Estates. The Sheriff’s Office works with citizen volunteers in a community policing effort in areas such as Pinewood/Munds Park, Kachina Village, Mormon Lake, Doney Park, Doney Park East, Timberline-Fernwood, Parks and Kaibab Estates. Sheriff Patrol Flagstaff Patrol Page Patrol Williams Patrol Search and Rescue Administration Jail Medical Assistance Nursing Support Services Criminal Investigations Admin. Services Warrants Flagstaff Operations Custodial Page Operations Maintenance Construction Coconino County Arizona—Adopted Budget FY 2003-2004 275 PUBLIC SAFETY AND JUDICIAL SERVICES SHERIFF D E PA R T M E N TA L P R O G R A M S Descriptions: Boat Patrol: This program provides law enforcement and Search and Rescue services on Lake Powell and the Colorado River. CCSD-Inmate Health Care Cost Reimbursement: This program provides reimbursement from the inmates for health care services provided at a rate of $3.00 per visit. Community Policing (COPS): The Community Policing program encourages partnerships between communities and law enforcement by assigning a specific deputy to interact with a specific community on a daily basis. This helps develop Neighborhood Watch programs, summer work programs for youth, and recreational programs, etc. for the community as well as taking a more focused approach to criminal activity and domestic violence. Domestic Violence: The Sheriff’s Office participates in a multijurisdictional task force that focuses on education, prevention and prosecution of Domestic Violence crimes. Jail Enhancement: This is a special revenue fund generated from fees and fines administered by the Arizona Department of Corrections. The proceeds are used for training of Detention staff and the purchase of goods and services that will enhance the inmates stay. Metro Unit: The Sheriff’s Office participates in a multi-jurisdictional task force in Northern Arizona for the education, detection, enforcement and prevention of drug-related crimes. Repair & Replacement (Jail District): A special fund established under the Jail District that sets aside monies for future repair and replacement of infrastructure in the County Jail. Sheriff Donations: A special fund generated from donations from individuals and businesses to support the Sheriff’s department’s volunteer efforts in the communities and Search and Rescue. Drug Detention: The Arizona Criminal Justice Commission provides funding for data collection and statistical information regarding detention of persons on drug-related charges. Inmate Welfare: This is special revenue fund generated from sales of commissary items and commissions from collect phone calls placed by inmates. The proceeds are used for goods and services that have a direct benefit to the inmates. Jail District: A special district authorized in 1997 to provide funds for the operation of the County Jail through a .3 cents sales tax. Coconino County Arizona—Adopted Budget FY 2003-2004 276 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES SHERIFF Fund Fund Type/Description FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End General Fund 1001 General Fund 548,524 6,066,291 - 223,023 6,374,724 227,073 6,139,894 - 383,725 6,155,775 - Capital Funds 4028 Jail District Building Fund 4090 3rd Pod Construction from COP's 6,105 11,176 291,008 545,358 (211,039) - - 426,320 - 544,165 - 333,126 - - - - - 52,874 109,640 37,064 206 42,809 1,396 38,724 47 33,636 10,865 48,654 109,641 37,493 1,490 44,691 1,396 46,056 28,017 7,104 126 (119) (397) (3,521) 13,381 (191) 3,762 75,000 49,759 116,962 37,064 144,000 24,202 53,900 3,000 75,000 49,775 116,963 37,064 144,000 24,202 53,900 3,000 48,754 116,648 37,064 1,239 144,000 30,412 79 23,497 (13) 48,218 116,608 36,945 842 144,000 26,891 23,306 - 410 (486) 13,460 3,749 7,000 60,151 116,561 37,064 122,019 20,000 - 7,000 60,813 117,885 44,358 122,019 20,000 - (252) (1,810) (7,294) 13,460 3,749 1252 1253 1254 1255 1257 1265 1267 1269 1275 1278 1283 1284 Grant Funds Cannibus Eradication Patrol Boat Equip Replacement Metro Unit *Boat Patrol Drug Detention Domestic Violence *Community Policing Governor's Off. Highway Safety Grants BJA-LLEBG Records Improvement RATE Gang Task Force Protective Vests Note: 1. Fund 4090 3rd Pod Construction for the new jail activity was completed in FY02. 2. Fund 4028 Jail District Building Fund was closed out upon the completion of this capital project. 3. Fund 1257 Drug Detention receives a 25% match from the Jail District. 4. The three grant funds that reflect deficit ending fund balances in FY04 will be resolved in FY04 via transfers of cash from other funds and/or reduced expenditures. Coconino County Arizona—Adopted Budget FY 2003-2004 277 2 1 4 4 3 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES—CONTINUED SHERIFF Fund 1251 1263 1272 1274 4027 4032 Fund Type/Description Special Revenue Funds Outside Pay Sheriff Donations Jail Enhancement Inmate Welfare County Jail District (a) Jail District Repair & Repl FY02 Actual Revenues 81,051 8,387 259,166 287,086 11,046,294 673,424 FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance 81,209 4,871 115,697 323,067 11,038,084 1,081,433 2,950 5,930 383,451 211,439 9,781 1,926,173 36,102 700 188,000 207,000 9,794,803 12,000 36,235 700 562,571 318,487 9,744,803 - 21,177 4,060 219,048 263,883 10,380,083 315 21,177 4,800 145,622 329,850 10,064,165 - 2,950 5,190 456,877 145,472 325,699 1,926,488 FY04 Budgeted Revenues 24,092 2,550 220,000 265,000 10,752,578 - FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 27,042 7,740 638,065 406,381 10,752,578 - 38,812 4,091 325,699 1,926,488 Note: Fund 4032 Jail District Repair and Replacement reflects ending fund balances in FY03 and FY04 that include accrued revenues. The actual cash available is a lesser amount. Coconino County Arizona—Adopted Budget FY 2003-2004 278 PUBLIC SAFETY AND JUDICIAL SERVICES INCREMENTS SHERIFF Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? General Fund 9152 Support Services - Dispatch $65,701 recurring 9154 Support Services - Records $13,269 recurring $47,802 recurring Source Of Funds: Comments (where applicable): County Jail District (a) 9150 Jail District - Records IGA Coconino County Arizona—Adopted Budget FY 2003-2004 279 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S SHERIFF Position Accounting Technician II Administrative Operations Manager Administrative Specialist I Administrative Specialist II Administrative Specialist III Administrative Support II Captain Chief Deputy Sheriff Comm/Info Systems Manager Corporal Custodian Deputy Sheriff Detective Evidence Technician Extradition Warrant Clerk Lead Custodian Lieutenant Senior Manager Sergeant Sheriff Systems Specialist Sheriff Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 3.00 3.00 0.00 2.50 1.00 1.00 1.00 5.00 3.50 38.00 6.00 1.00 0.00 1.00 4.00 1.00 9.00 1.00 1.00 1.00 1.00 3.00 3.00 0.00 3.00 1.00 1.00 1.00 4.00 3.50 38.00 7.00 1.00 4.00 1.00 4.00 1.00 9.00 1.00 1.00 1.00 1.00 3.00 3.00 0.00 3.50 1.00 1.00 1.00 4.00 3.50 38.00 7.00 1.00 4.00 1.00 4.00 1.00 9.00 1.00 1.00 1.00 1.00 3.00 3.00 1.00 1.50 1.00 1.00 1.00 4.00 4.00 36.00 7.00 1.00 4.00 1.00 4.00 1.00 9.00 1.00 1.00 84.00 88.50 89.00 Coconino County Arizona—Adopted Budget FY 2003-2004 1.00 -2.00 0.50 -2.00 -2.50 86.50 FY04 Approved New FY04 Adopted 1.00 1.00 3.00 3.00 1.00 1.50 1.00 1.00 1.00 4.00 4.00 36.00 7.00 1.00 4.00 1.00 4.00 1.00 9.00 1.00 1.00 0.00 86.50 280 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S SHERIFF—JAIL DISTRICT Position Administrative Operations Manager Administrative Specialist I Administrative Specialist II Administrative Specialist III Communicable Disease Investigator Construction Project Manager Cook Correctional Nurse Practitioner Correctional Nurse Supervisor Correctional RN Dental Assistant Deputy Chief-Jail Detention Facility Lieutenant Detention Maintenance Supervisor Detention Officer I Detention Officer II Detention Sergeant Detention Support Specialist Division Supervisor- Trades Food Services Manager Jail Education Instructor Jail Treatment Coordinator Lic. Pract. Nurse/Comm. Hlth Ns. Network Systems Manager Paralegal Program Coordinator Program Manager Public Health Dentist Skilled Trades Worker Jail District Total: FY01 Budget FY02 Budget FY03 Budget 2.00 1.00 0.00 1.00 0.00 1.00 5.50 0.00 0.00 0.00 0.00 1.00 2.00 1.00 27.00 54.00 15.00 32.00 0.00 1.00 1.00 1.00 9.00 1.00 1.00 2.00 0.00 0.00 3.00 2.00 1.00 0.00 1.00 0.00 0.00 5.50 0.00 0.00 0.00 0.13 1.00 2.00 1.00 30.73 54.30 15.00 32.84 1.00 1.00 0.00 1.00 7.51 1.00 0.00 1.00 1.00 0.04 3.00 2.00 1.00 0.00 1.00 0.00 0.00 5.50 0.00 0.00 0.00 0.13 1.00 2.00 1.00 30.73 54.30 15.00 32.84 1.00 1.00 0.00 1.00 7.51 1.00 0.00 1.00 1.00 0.04 3.00 161.50 163.05 163.05 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 MidYear Adjustment 1.00 0.25 1.00 1.00 6.00 1.27 1.05 0.31 -1.00 -7.51 1.00 -1.00 0.16 3.53 FY04 Base FY04 Approved New 2.00 1.00 1.00 1.00 0.25 0.00 5.50 1.00 1.00 6.00 0.13 1.00 2.00 1.00 32.00 55.35 15.00 33.15 1.00 1.00 0.00 0.00 0.00 1.00 1.00 1.00 0.00 0.20 3.00 166.58 FY04 Adopted 2.00 1.00 1.00 1.00 0.25 0.00 5.50 1.00 1.00 6.00 0.13 1.00 2.00 1.00 32.00 55.35 15.00 33.15 1.00 1.00 0.00 0.00 0.00 1.00 1.00 1.00 0.00 0.20 3.00 0.00 166.58 281 This page left intentionally blank. Coconino County Arizona—Adopted Budget FY 2003-2004 282 PUBLIC SAFETY AND JUDICIAL SERVICES D E PA R T M E N TA L P R O G R A M S SUPERIOR COURT Description of General Departmental Services Descriptions: The Superior Court is a component of the State court system with divisions located in each county. The Coconino County Superior Court has five Court Divisions which fall under the Judicial Services branch and serve the judicial needs of the County. The Presiding Judge has administrative jurisdiction over all courts in the County. IV-D DES Grant: Funds used to employ a part-time judge pro-tempore to allow for more effective and timely case processing of IVD cases. Alternate Dispute Resolution (ADR): Court Administration fees collected by Superior Court to offset a portion of the ADR program costs. Case Processing Assistance Fund (CPAF): Supreme Court grant funds for the purpose of improving criminal case processing. Conciliation Court: Fee collected by Superior Court to finance a marriage conciliation program. Superior Court Administrative Services Judicial Services Court Enhancement Fund: Court enhancement fees are collected by the Clerk of Superior Court and are transmitted to the County Treasurer for deposit in the local Court Enhancement Fund to improve, maintain, and enhance the ability to collect and manage monies assessed or received by the courts; to improve court automation; to improve case processing; and to improve the administration of justice. Drug Enforcement: This is a grant for Juvenile Court Consolidation. This provides partial funding for a full-time pro-tem judge to hear juvenile and dependency cases. Legal Services Center: Funds used for the Law library and Self-help Center. This is a research facility which is co-located with Legal Aid. The Self-help Center provides court forms for pro-per litigants. Superior Court Fill the Gap: Funds from the Arizona State Supreme Court awarded to counties for the planning and implementation of collaborative projects that are designed to improve the processing of criminal cases. These funds assisted in the development and implementation a multi-jurisdictional drug court system in Coconino County and are being further used to assist in its functioning. Coconino County Arizona—Adopted Budget FY 2003-2004 283 PUBLIC SAFETY AND JUDICIAL SERVICES FINANCIAL SUMMARIES SUPERIOR COURT Fund Fund Type/Description General Fund 1001 General Fund FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 1,423 1,572,003 - - 1,837,792 - 1,871,312 - - 2,118,053 - 149,529 262,057 36,449 54,838 64,321 149,518 120,511 26,281 10 46,697 67,139 229,250 49,166 - 142,149 213,097 29,133 46,268 81,657 142,143 192,576 29,139 46,000 81,657 126,368 87,232 24,149 38,374 81,603 126,364 65,000 24,180 47,012 81,657 4 251,482 (31) 40,528 (54) 45,000 85,066 29,133 46,268 77,431 45,000 281,341 29,097 46,000 77,247 4 55,207 5 40,796 130 Special Revenue Funds 1578 *ADR Grant - Court Admin 43,660 40,341 - 27,741 53,351 38,098 38,098 - 42,151 42,151 - 1579 Superior Court Local Court Enhancement Fund1589 *Law Library 222,575 219,316 - 40,000 134,743 40,000 208,611 40,000 206,865 23,285 206,865 16,715 - 67,918 158,738 64,307 158,738 20,326 - 1554 1556 1558 1559 1585 1586 Grant Funds DUI/Drug Court Implementation Superior Crt State Fill the Gap IV-D Case Process Enhancement State Justice Grant Conciliation Court Drug Enforcement Administration 1 Notes: 1. Fill-the-Gap funds are collected by all judicial service departments and used to fund Drug Court under the Superior Court. Coconino County Arizona—Adopted Budget FY 2003-2004 284 PUBLIC SAFETY AND JUDICIAL SERVICES INCREMENTS SUPERIOR COURT Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund 9099 Restoration to Competency - Superior Court 9101 Add 1 F.T.E Bailiff Coconino County Arizona—Adopted Budget FY 2003-2004 $75,000 $0 recurring 1.00 absorb 285 PUBLIC SAFETY AND JUDICIAL SERVICES F U L L - T I M E E Q U I VA L E N T S SUPERIOR COURT Position Administrative Manager Administrative Specialist III - Drug Court Alternate Dispute Resolution Coord Bailiff/Security Officer Caseflow Manager Commissioner/Judge Court Administrator Deputy Court Administrator Drug Court Coordinator Elected Official Judicial Assistant Judicial Specialist Law Library Assistant Official Court Reporter Security Chief/Bailiff Senior Judicial Assistant Superior Court Judge Superior Ct Judge Pro Tem Surveillance Officer Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 1.00 1.00 1.00 1.00 0.75 2.00 1.00 0.50 1.00 0.00 1.00 0.00 4.00 0.00 0.75 5.00 1.00 1.00 4.00 1.60 0.00 1.00 0.75 2.00 1.00 0.50 1.00 0.00 1.00 0.00 4.00 0.00 1.00 5.00 1.00 1.00 4.00 1.60 1.00 1.00 0.75 2.00 1.00 0.50 1.00 0.00 1.00 0.00 5.00 0.00 1.00 5.00 1.00 1.00 4.00 1.60 1.00 -1.00 0.25 0.00 1.00 2.00 1.00 0.00 1.00 1.00 1.00 4.00 5.00 2.00 1.00 5.00 1.00 0.00 0.00 1.00 1.00 0.00 1.00 3.00 1.00 0.00 1.00 1.00 1.00 4.00 5.00 2.00 1.00 5.00 1.00 0.00 0.00 1.00 1.00 25.60 26.85 27.85 0.15 Coconino County Arizona—Adopted Budget FY 2003-2004 -0.50 1.00 4.00 2.00 -1.00 -4.00 -0.60 28.00 FY04 Approved New 1.00 1.00 FY04 Adopted 29.00 286 ENVIRONMENTAL SERVICES – 55.15 FTES Community Development (20.00 FTEs) Kachina Village Improvement District (K.V.I.D.) (8.00 FTEs) Parks & Recreation (16.75 FTEs) Solid Waste Public Works (10.40 FTEs) Note: FTE - Full Time Equivalent Description of Services This service area includes the departments of Community Development, Kachina Village Improvement District (K.V.I.D.), Parks & Recreation, and the Public Works Solid Waste division. This area administers and enforces all County zoning and building codes and inspections; issues building permits; creates and maintains unique recreational opportunities including a variety of special events (the County Fair and racing events); provides potable drinking water and operates a wastewater treatment facility to residents in Kachina Village; and operates solid waste disposal facilities for residents at a variety of sites in the County. Budgeted Expenditure Trends The bulk of the decrease in expenditures from FY02 to FY03 can be attributed to the completion of Phase I of the Parks capital plan. The Solid Waste budget also decreased due to cost saving measures implemented in FY02 and carried into FY04. Budgeted expenditures for this area increased from FY03 to FY04 due to the expansion of projects in the Flood Control District (housed in Community Development). The Parks and Recreation department is also launching its voter-approved Parks and Open Space tax capital improvement program, whose objective is the purchase of open space for preservation and the completion of other County park improvements. Budgeted Expenditures by Service Area—Three-Year History $15,000,000 $10,148,474 $9,221,990 $10,188,121 FY04 Budgeted Expenditures Department Budgets as % of Service Area Total Public Works, 14.17% Community Development, 22.20% $10,000,000 $5,000,000 $0 FY02 Budget FY03 Budget FY04 Budget Coconino County Arizona—Adopted Budget FY 2002-2003 Parks and Recreation, 51.08% Kachina Village Improvement District, 12.54% 287 ENVIRONMENTAL SERVICES Per Capita Cost of Services Costs per capita in this service area declined in FY03 as a result of the completion of Phase I of the Parks capital plan, improved cost efficiencies at the Solid Waste facilities and increased operational efficiencies in KVID. The increase from FY03 to FY04 can be largely attributed to expanded Flood Control projects and the implementation of the Parks and Open Space land acquisition and park improvement program. $100.00 $75.00 $87.25 $75.12 $81.23 $50.00 $25.00 $0.00 FY02 Budget Net Change by Department Community Development Kachina Village Improvement District Parks and Recreation Public Works Coconino County Arizona—Adopted Budget FY 2002-2003 FY03 Budget FY04 Budget FY02 Cost FY03 Cost Per Percent FY04 Cost Percent Per Capita Capita Change Per Capita Change $13.02 $13.20 1.42% $18.04 36.61% $12.80 $11.15 -12.86% $10.19 -8.67% $49.80 $38.55 -22.60% $41.50 7.66% $11.63 $12.22 5.06% $11.51 -5.74% 288 ENVIRONMENTAL SERVICES D E PA R T M E N TA L P R O G R A M S COMMUNITY DEVELOPMENT Description of General Departmental Services Descriptions: Community Development consists of Planning and Zoning, the Building Division, the Flood Control District, Special Districts, and the administration of transportation planning. Planning and Zoning prepares comprehensive and special area plans, processes zoning cases and provides information to the public. The Building Division reviews plans, conducts inspections and interprets building code questions. The Flood Control District interprets flood ordinances, responds to inquiries about flood status, and ensures that the County retains its flood insurance rating. Flood Control District: Secondary property tax collected for funding flood control projects and floodplain management. Community Development Administration Flood Control Coconino County Arizona—Adopted Budget FY 2003-2004 289 ENVIRONMENTAL SERVICES FINANCIAL SUMMARIES COMMUNITY DEVELOPMENT Fund Fund Type/Description General Fund 1001 General Fund Special Revenue Funds 4001 Flood Control District New Comprehensive Plan Project Grant FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures 1,079,259 968,554 - 1,066,038 395,107 - 189,160 - 935,174 - 382,045 - FY02 Actual Revenues FY03 Estim. Revenues FY03 Estim. Expenditures 1,238,895 1,115,038 1,115,947 382,045 - 371,586 - 215,363 - FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End - 1,315,800 1,255,187 - 1,091,397 - 409,651 40,000 967,046 40,000 534,002 - Note: Fund “NEW” will be assigned a permanent number once the grant money is received from Diablo Trust and the Arizona Community Foundation. Coconino County Arizona—Adopted Budget FY 2003-2004 290 ENVIRONMENTAL SERVICES INCREMENTS COMMUNITY DEVELOPMENT Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? New grant fund number 7614 Diablo Trust $10,000 onetime 7615 Arizona Community Foundation $30,000 onetime $30,000 onetime Source Of Funds: Comments (where applicable): Flood Control District 9166 John Baker Drainage Coconino County Arizona—Adopted Budget FY 2003-2004 291 ENVIRONMENTAL SERVICES F U L L - T I M E E Q U I VA L E N T S COMMUNITY DEVELOPMENT Position Administrative Specialist I Administrative Supervisor Administrative Support Building Inspector Building Plans Examiner Chief Building Official Code Enforcement Officer Community Development Director Hydrologist Hydrologist Technician Planner Plans Examiner Plans Review Technician Principal Planner Project Coordinator/Comprehensive Plan Sr Planner Zoning Inspector Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 1.00 0.00 5.00 2.00 1.00 1.00 1.00 0.00 0.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 5.00 2.00 1.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.50 5.00 2.00 1.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 5.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 2.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 -1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 17.00 19.00 19.50 -1.50 18.00 2.00 20.00 -0.50 -2.00 1.00 -1.00 2.00 FY04 Approved New 1.00 FY04 Adopted 1.00 1.00 1.00 5.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 2.00 1.00 1.00 NOTE: The two newly approved positions were limited appointments authorized for continuation through FY04 via Title III funding. Coconino County Arizona—Adopted Budget FY 2003-2004 292 ENVIRONMENTAL SERVICES PUBLIC WORKS—KACHINA D E PA R T M E N TA L P R O G R A M S VILLAGE IMPROVEMENT DISTRICT Description of General Departmental Services Descriptions: The Kachina Village Improvement District provides potable drinking water to 1,400 connections (totaling 3,800 customers) in Kachina Village and operates a 309,000 gallon-per-day wastewater treatment plant and wetlands disposal facility. Customer service includes monthly utility billing for all customers. Kachina Village Improvement District: This fund is used for all maintenance, operations and capital expenditures at KVID. Kachina Village Improvement District Water KVID/Forest Highlands Wetlands Joint Use Project: Under a 50-year lease agreement, Forest Highlands has financed wetlands modifications as follows: converted existing Pond 7 into a storage treatment pond and pumping facility. The pond will be used to store treated wastewater effluent from the Forest Highlands wastewater facility, and to treat wastewater purchased from Kachina Village. An additional evaporation pond may be constructed to maintain current storage capacity at the wetlands. Wastewater Coconino County Arizona—Adopted Budget FY 2003-2004 293 ENVIRONMENTAL SERVICES PUBLIC WORKS—KACHINA Fund Fund Type/Description Special Revenue Funds 1843 Forest Highlands Wetlands Proj 4017 Kachina CID 4019 Kachina Vil age Improvement FINANCIAL SUMMARIES VILLAGE IMPROVEMENT DISTRICT FY02 Actual Revenues 35,698 59 930,718 FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues 292,124 829,062 82,326 1,300 479,825 15,000 920,450 120,000 1,249,226 (513) (9) 907,459 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 Estim. Expenditures 39,500 990,596 FY03 Est. Ending Surplus/(Deficit) Fund Balance 42,313 1,291 396,688 FY04 Budgeted Revenues 920,450 FY04 Budgeted Expenditures 40,000 1,237,439 Est. Fund Bal. Remaining @ FY04 Year End 2,313 1,291 79,699 294 ENVIRONMENTAL SERVICES PUBLIC WORKS—KACHINA Request ID FY04 Cost Increment Name Source Of Funds: INCREMENTS VILLAGE IMPROVEMENT DISTRICT % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): Kachina Village Improvement 9017 Install genset @ well/BS 1 & well 4 $50,000 onetime 9018 Replacement of 1991 Chevy Pickup Truck $32,000 onetime 9019 Repair Reservoirs 1 & 2 $5,000 onetime 9020 Security/SCADA system $80,000 onetime 9021 Infrastructure repair for TTCID project $20,000 onetime 9022 ATV for security and customer service $8,000 onetime 9023 Infrastructure repair for TTCID project $20,000 onetime $0 onetime $25,000 onetime . 9062 KVID Billing Computer 9201 Valve Exercising & Leak Detection Coconino County Arizona—Adopted Budget FY 2003-2004 Absorb. Original increment request $1,000 295 ENVIRONMENTAL SERVICES PUBLIC WORKS—KACHINA F U L L - T I M E E Q U I VA L E N T S VILLAGE IMPROVEMENT DISTRICT Position Accounting Technician I Administrative Operations Manager KVID Customer Service Specialist Manager (Trades) Sr Water/Wastewater Operator Utility Technician I Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 Mid-Year Adjustment FY04 Base 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 2.00 2.00 8.00 8.00 8.00 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 8.00 FY04 Approved New FY04 Adopted 1.00 1.00 1.00 1.00 2.00 2.00 0.00 8.00 296 ENVIRONMENTAL SERVICES P A R K S A N D R E C R E AT I O N Description of General Departmental Services Parks & Recreation is a full service parks and recreation agency which provides recreational & cultural park management, natural area management, trails and special events. The department performs countywide parks and recreation planning. The department manages five existing parks: Fort Tuthill County Park, Raymond County Park/Pumphouse Greenway, Cataract Lake County Park, Peaks View County Park and Sawmill County Park. A capital improvement program has been underway since FY00 and has resulted in substantial enhancements to the county park system. Fort Tuthill, located near Flagstaff, is a regional recreational park housing indoor and outdoor exhibit areas, outdoor stages, an amphitheater, a motor sports area, trails, a campground, an archery range and equestrian facilities including a racetrack, arenas, and stables. Fort Tuthill hosts approximately 75 special events and 600,000 park visitors annually. These events include the annual Coconino County Fair and Coconino County Horse Races which are produced by the department. Raymond County Park/Pumphouse Greenway is a community park and natural area in Kachina Village. Raymond Park has active recreation areas including a basketball court, playground and picnic area. Pumphouse Greenway is an adjacent perennial stream and wetland with a community trail which overlooks a waterway that attracts ducks, hawks, songbirds and the occasional elk. Cataract Lake County Park, located near Williams, is a 15-acre campground bordering Cataract Lake. It features wooded, rustic camping and leisure fishing (during wet years). Peaks View County Park, located in Doney Park, is a 27-acre neighborhood park featuring playgrounds, trails and a multipurpose ballfield. This ballfield shows off the latest in sportsfield technology with state-of-the-art artificial turf for year-round enjoyment. Coconino County Arizona—Adopted Budget FY 2003-2004 Sawmill County Park is a two-acre multicultural art and nature park located within Flagstaff. It features five backyard wildlife habitat demonstration gardens, a sculpture walk, playground, art wall, a small performance amphitheater, and a Flagstaff Urban Trail System connection. On November 5, 2002 Coconino County voters approved a capital projects sales tax which will fund the Coconino Parks & Open Space Program. This program, which will produce $33 million, will result in the acquisition of seven natural areas, development of one new recreational park, the continued development of six recreational parks, two trail projects, and three joint ventures with the Navajo Nation over the next ten years. Historically, the department has relied heavily on revenues produced by special events, especially the Coconino County Horse Races, to maintain base operations. Given the decline of the horse race industry, the department’s most pressing challenge is to develop new operations and maintenance funding sources in the coming years. Parks and Recreation Administration Events and Recreation Maintenance/ Operations Marketing/ P.R. Planning 297 ENVIRONMENTAL SERVICES P A R K S A N D R E C R E AT I O N D E PA R T M E N TA L P R O G R A M S Descriptions: Doney Park: This program corresponds to the development and completion of Parks View County Park. Fair: These are monies collected during the County Fair and are used for the operations of the Fair Division of the Parks and Recreation Department. Forest Highlands Unit #5 Trail: Fort Tuthill-Flagstaff Urban Trails System (FUTS): This fund handles the Flagstaff Urban Trail System grant received through the Arizona State Parks Board Heritage Fund Program. This grant was used to extend the Flagstaff Urban Trail from the boundary on the north side of Fort Tuthill into the park, and to establish a small trailhead area. Fort Tuthill Land Acquisition and Development Parks Capital Projects: These monies will be used for improvements to Fort Tuthill and its trail systems and raised through the issuance of certificates of participation. Racing: These are funds collected during the County Races and are used for the operations of the Racing Division of the Parks and Recreation Department. Raymond Park: Grants and donations are used for ongoing improvements made to Raymond Park at Kachina Village. Improvements have been made to the picnic tables, ball field, parking lot, handicap accessible trail, and fencing. This work is complete but there is a continuing need for further improvements. Heritage Fund Grants for Historical and Wildlife Preservation: These two grants from the Arizona State Parks Board Heritage Fund Program are to provide funding for historical and wildlife preservation at Fort Tuthill. Livestock Auction Fund/Livestock Arena Fund Parks and Open Space Debt Service: This program, approved by Coconino County voters in November 2002, is a sales-tax supported program created to protect natural areas and to develop and enhance the County parks. Capital expenditures are budgeted in Parks Capital Projects Fund and Operations and Maintenance are budgeted in a separate division in the General Fund. Coconino County Arizona—Adopted Budget FY 2003-2004 298 ENVIRONMENTAL SERVICES FINANCIAL SUMMARIES P A R K S A N D R E C R E AT I O N Fund Fund Type/Description FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End General Fund 1001 General Fund 131,670 500,452 - 209,650 485,808 161,734 489,071 - 290,319 622,667 - Capital Funds 1739 Parks Capital Projects 334,330 1,722,219 7,686,482 - 3,038,252 546,899 1,077,804 2,575,521 11,179,375 3,386,758 10,368,138 1727 1730 1731 1732 1736 Grant Funds Raymond Park Peaks View Park Ft. Tuthill-"FUTS" Ft. Tuthill Land Acq & Devel Livestock Arena Fund-Capital 47,985 45,469 283 198,881 5,842 228,113 12,320 - (646,026) (435,554) 6,651 234,988 136,845 30,908 - 30,908 125,000 - 720,000 225,000 (45) (1,599) (931) 95,386 200,000 - (21,412) (410,554) 6,606 233,389 135,914 107,288 741,170 - 25,000 312,996 - 60,876 17,620 6,606 233,389 135,914 1728 1729 1733 1737 1740 Special Revenue Funds *Fair Racing Livestock Auction Fund Forest Highlands Unit #5 Trail Parks and Open Space 367,928 493,588 90,862 513 - 360,812 498,405 79,710 - 204,128 11,149 12,023 - 405,515 502,700 83,650 - 431,630 540,130 80,450 - 389,157 488,345 85,185 (81) 761,669 389,157 514,312 82,439 - 178,161 13,895 11,942 761,669 447,285 518,480 85,100 2,318,094 447,285 577,249 82,439 219,819 119,392 16,556 11,942 2,859,944 2 1 3 3 3 4 5 Note: 1. FY04 Revenues in Fund 1730 Peaks View Park include a transfer in of $703,174 from Fund 1739 Parks Capital Projects. 2. FY04 Expenditures in Fund 1739 Parks Capital Projects include a transfer to Fund 1730 Peaks View Park for $703,174 and to Fund 1635 Capital Debt Service for $3,876,882. 3. The fund balances in Funds 1731, 1732 and 1736 will be expended for future projects. 4. The fund balance in Fund 1737 Forest Highlands Unit #5 Trail is dedicated funding for a future trail project in conjunction with Forest Highlands community. 5. Expenditures in Fund 1740 Parks and Open Space represent a transfer to the Parks General Fund to fund administrative costs for the Parks and Open Space Plan. The balance of the revenues will be used to pay debt service on the plan. Coconino County Arizona—Adopted Budget FY 2003-2004 299 ENVIRONMENTAL SERVICES INCREMENTS P A R K S A N D R E C R E AT I O N Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): General Fund Original request $75,000. To be paid to Public Works at 7749 Parks Capital Imp-FTCP Maintenance Bldg $25,000 onetime 9137 FTCP Gatehouse and Gatehouse $25,000 onetime 9209 CPOS OPERATION & MAINTENANCE-Services & Supplies $69,791 onetime 9211 CPOS OPERATIONS & MAINTENANCEAdministrative Specialist III $39,350 1.00 recurring 9213 CPOS OPERATIONS & MAINTENANCE-Trades Worker $38,422 1.00 recurring 9218 CPOS PROJECT OPERATIONS & MAINTENANCEMarketing Coordinator $19,419 0.33 recurring $25,000 unless leftover funding available from FY03 approved increment. Original request $25,000 from General Fund. Recommend budgeting offsetting revenue over FY04 and FY05 as with project 9139 and include in Capital Plan. Schedule construction for Spring, 2004 and research cost of temporary modular facility. Continuance of 2-year ltd. Appointment; this Source Of Funds: portion will be reimbursed from Open Space operations; remaining .67 funded out of Fair and Racing. *Fair Original request $11,700. Recommend funding and 9146 Tables & Chairs Source Of Funds: $11,700 onetime $24,000 onetime budgeting offsetting revenues in FY04 and FY05 and moving to capital funds. Racing Original request $24,000. Recommend budgeting in 9143 Portable Shower Coconino County Arizona—Adopted Budget FY 2003-2004 capital plan. 300 ENVIRONMENTAL SERVICES INCREMENTSCONT’D P A R K S A N D R E C R E AT I O N Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): Parks Capital Projects 9208 CPOS AMPHITHEATER CONSTRUCTION $887,238 onetime 9215 CPOS PROJECT ADMINISTRATION - Construction Manager $75,327 9217 CPOS PROJECT ADMINISTRATION - Services & Supplies $49,750 9220 CPOS PROJECT ADMINISTRATION-Administrative Support II $32,019 1.00 recurring 9221 CPOS PROJECT ADMINISTRATION-Trails Planner $43,279 1.00 recurring 9222 CPOS SAWMILL COUNTY PARK CONSTRUCTION $92,851 Coconino County Arizona—Adopted Budget FY 2003-2004 1.00 recurring recurring onetime 301 ENVIRONMENTAL SERVICES F U L L - T I M E E Q U I VA L E N T S P A R K S A N D R E C R E AT I O N Position Accounting Tech II Administrative Manager Administrative Specialist II Administrative Specialist III Administrative Support I Administrative Support II Business Manager Construction Manager Construction Mgmt Assistant Construction Program Manager Facilities Helper Grants & Construction Mgmt Asst Maintenance Manager Marketing Coordinator Operations Manager Park Planning Project Coordinator Parks and Recreation Director Prog Coordinator**(Spec. Events) Trades Worker Trails Planner Department Total: FY01 Budget FY02 Budget 0.00 0.00 1.00 0.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 1.00 1.00 0.00 1.00 0.00 1.00 0.00 3.00 1.00 0.00 0.00 1.00 0.00 0.50 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 3.00 1.00 0.00 0.00 1.00 0.00 0.50 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 0.00 1.00 1.00 3.00 1.00 11.00 14.50 14.50 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 FY03 Mid-Year Budget Adjustment FY04 Base -1.00 0.00 1.00 1.00 0.00 0.75 0.00 1.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 1.00 1.00 1.00 0.00 3.00 0.00 -3.75 10.75 1.00 0.25 -1.00 -1.00 -1.00 -1.00 1.00 -1.00 FY04 Approved New FY04 Adopted 1.00 1.00 0.00 1.00 1.00 1.00 0.75 1.00 1.00 0.00 0.00 1.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 4.00 1.00 6.00 16.75 1.00 1.00 1.00 1.00 302 ENVIRONMENTAL SERVICES PUBLIC WORKS—SOLID D E PA R T M E N TA L P R O G R A M S WASTE Description of General Departmental Services Descriptions: The Solid Waste Department is responsible for providing solid waste and waste tire collection sites throughout the County and providing easy and timely access to these facilities. Solid Waste: The Solid Waste Fund is responsible for funding solid waste disposal and tire collection sites throughout the County and providing easy and timely access to these facilities. Funds for these services are provided through the County’s General Fund, fees for service and the Navajo Nation. This department does not have separate divisions. Coconino County Arizona—Adopted Budget FY 2003-2004 303 ENVIRONMENTAL SERVICES PUBLIC WORKS—SOLID Fund Fund Type/Description Special Revenue Funds 1849 *Solid Waste FY02 Actual Revenues 1,266,676 FY02 Actual Expenditures 1,390,641 FINANCIAL SUMMARIES WASTE FY02 Ending Surplus/(Deficit) Fund Balance 31,696 FY03 Budgeted Revenues FY03 Budgeted Expenditures 843,708 1,499,646 FY03 Estim. Revenues FY03 Estim. Expenditures 1,406,077 1,429,323 FY03 Est. Ending Surplus/(Deficit) Fund Balance 8,450 FY04 Budgeted Revenues 1,495,985 FY04 Budgeted Expenditures 1,504,435 Est. Fund Bal. Remaining @ FY04 Year End - Fund balance represents the Navajo Nation contribution and will be used to off-set expenses in FY03 Coconino County Arizona—Adopted Budget FY 2003-2004 304 ENVIRONMENTAL SERVICES PUBLIC WORKS—SOLID Request ID FY04 Cost Increment Name Source Of Funds: INCREMENTS WASTE % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): *Solid Waste Recommend this request; but to negotiate the 9051 Waste Tire Disposal Increase Coconino County Arizona—Adopted Budget FY 2003-2004 $70,000 recurring contract to consider the distance in hauling for rural counties. 305 ENVIRONMENTAL SERVICES PUBLIC WORKS—SOLID Position Senior Operator Supervisor (Trades) Transfer Station Operator Department Total: F U L L - T I M E E Q U I VA L E N T S WASTE FY01 Budget FY02 Budget 3.00 1.00 8.60 3.00 1.00 8.71 3.00 1.00 8.71 -2.31 3.00 1.00 6.40 12.60 12.71 12.71 -2.31 10.40 Coconino County Arizona—Adopted Budget FY 2003-2004 FY03 FY03 Mid-Year FY04 Budget Adjustment FY04 Base Approved New FY04 Adopted 3.00 1.00 6.40 0.00 10.40 306 TRANSPORTATION SERVICES – 116.50 FTES Public Works (116.50 FTEs) Emergency Services Mechanical Services Note: FTE - Full Time Equivalent Description of Services This service area includes the Emergency Services, Highway and Mechanical Services programs of the Public Works department. This service area is responsible for maintaining 1,090 miles of county roadways, which includes 308 miles of paved roads, 558 miles of unpaved roads, 1 mile of concrete road and 223 miles of reservation roads. Public Works provides engineering services, signing and striping of roads, and the coordination of Emergency Services. Mechanical Services responsibilities include acquisition, maintenance and disposal of the County's fleet of cars, trucks and road maintenance equipment. Because Mechanical Services is an internal service fund whose expenditure line items are included in departmental budgets, it is not included in the following analyses. Budgeted Expenditure Trends Budgeted Expenditures within this service area have steadily increased over the past three years as indicated on the graph below. Growth is due to increasing appropriations for maintaining safe roadways and minimizing traffic congestion in the unincorporated areas of the County. The largest of these projects are overlay plans for portions of Lake Mary and Leupp Roads. The Public Works department has budgeted other large projects that will include resurfacing, road striping and intersection realignments. Budgeted Expenditures by Service Area—Three-Year History $25,064,583 $30,000,000 $25,000,000 FY04 Budgeted Expenditures Department Budgets as % of Service Area Total $28,121,626 $19,655,127 Emergency Services, 3.05% $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Public Works, 96.95% FY02 Budget FY03 Budget FY04 Budget Coconino County Arizona—Adopted Budget FY 2002-2003 307 TRANSPORTATION SERVICES Per Capita Costs of Services The costs per capita have steadily increased as the County has continued to appropriate increasing resources for the maintenance of safe roadways and the minimization of traffic congestion for the citizens and visitors to Coconino County between FY02 through FY04. The Emergency Services division has also taken on an increasing importance since September 11, 2001. This division has received increasing Federal funding toward development of enhanced emergency response systems. $250.00 $200.00 $204.16 $150.00 $100.00 $224.22 $168.97 $50.00 $0.00 FY02 Budget Net Change by Department Public Works Emergency Services Coconino County Arizona—Adopted Budget FY 2002-2003 FY03 Budget FY04 Budget FY02 Cost FY03 Cost Per Percent FY04 Cost Percent Per Capita Capita Change Per Capita Change $167.94 $195.07 16.15% $217.38 11.44% $1.03 $9.09 779.79% $6.84 -24.77% 308 TRANSPORTATION SERVICES D E PA R T M E N TA L P R O G R A M S P U B L I C W O R K S – H I G H W AY Description of General Departmental Services Descriptions: Public Works is responsible for the maintenance of 1090 miles of County roadways, including 308 miles of paved roads, 558 miles of gravel roads, 1 mile of concrete road, and 223 miles of reservation roads. The department also provides engineering services, fleet management, coordination of Emergency Services, management of the Solid Waste division, signing and striping of County roadways, issuance of grading, excavation and right-ofway encroachment permits, and the operation of the Kachina Village Water/Wastewater system (see Kachina Village Improvement District). Emergency Response Fund: This program is used to provide staffing to Local Emergency Planning Committees, purchase equipment for local fire departments, fire districts and public safety agencies for the development of hazardous materials emergency response teams and to implement Arizona's Emergency Planning and Community Right-To-Know Program. Emergency Services: State and Local Grants used for emergency planning. HMEPPG (Hazardous Materials Emergency Preparedness Planning Grant): This grant provides for the development, improvement and implementation of Hazardous materials emergency response plans. Public Works Emergency Service Admin Services Mechanical Services Fleet Services Engineering Equipment Maintenance Sign Shop Highway User Revenue Fund (HURF): These monies fund Public Works projects and are collected from the state gasoline tax. They are used to construct and maintain a safe, effective and efficient road system. Highway-Mechanical Services: Mechanical Services is an internal service fund and is responsible for the acquisition, maintenance and disposal of the County's fleet of light vehicles and equipment. Parts & Supply maintains the inventory of supplies and repair parts used by Fleet Services and Highway Maintenance divisions. Highway Maintenance Coconino County Arizona—Adopted Budget FY 2003-2004 Reservation Roads National Forest Fees: Federal revenues allocated for National Forest road projects. 309 TRANSPORTATION SERVICES FINANCIAL SUMMARIES P U B L I C W O R K S – H I G H W AY Fund Fund Type/Description Grant Funds 1100 Emergency Services 1102 *State & Local EmergencyAssistance 1850 Emergency Response Enhancement Grant 1050 1841 1842 1847 Special Revenue Funds National Forest Fees Roads Pinewood Improvements Mechanical Services FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance 9,595 89,432 - 3,661 101,073 - 7,163 - 1,819,287 14,493,119 9,861 2,724,304 1,785,127 10,241,397 51,764 2,487,967 10,158,447 14,327,226 207,327 3,341,152 FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues 5,400 53,675 1,000,000 6,300 109,486 1,000,000 5,538 109,479 294,800 6,340 109,479 294,800 600,000 12,999,325 5,000 2,740,000 23,788,797 160,000 3,164,213 1,743,639 12,382,970 3,621 2,815,815 14,278,189 20,000 2,777,852 FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 6,361 - 5,550 102,779 748,442 6,300 102,779 748,452 5,611 (10) 11,902,086 12,432,007 190,948 3,379,115 1,400,000 16,842,761 2,795,000 5,518,000 27,062,165 150,000 3,359,950 7,784,086 2,212,603 40,948 2,814,165 Note: 1. Fund 1050 National Forest Fees expenditures in FY04 constitute a transfer to Fund 1841 Roads. 2. Fund 1841 Roads revenue in FY04 includes the $5,518,000 transfer in from Fund 1050. Coconino County Arizona—Adopted Budget FY 2003-2004 310 TRANSPORTATION SERVICES INCREMENTS PUBLIC WORKS Request ID Increment Name Source Of Funds: 7005 7677 FY04 Cost % FTE Is this request Onetime, recurring, or to be absorbed? Comments (where applicable): Road Double A Extension Road Right-of-Way Acquisitions $250,000 onetime $300,000 onetime $22,000 onetime $2,000 onetime Original request was $42,000. All maintenance is 9026 Maintenance of highway facilities 9027 Workspace Improvement 9028 Copier Replacement $20,000 onetime 9029 Phase II - V : 2 Way Radio Replacement Plan $70,000 onetime 9030 Tool Allowance Increase $3,500 recurring 9031 Construction Equipment Replacement $1,391,162 onetime 9032 Replace shop equipment $15,000 onetime 9033 Remove underground vehicle lifts $16,000 onetime 9034 Install above ground vehicle lift in Flag Equip Sh $42,000 onetime 9035 Relocate Equipment Storage Building $200,000 onetime approved except painting the Williams building due to the State budget cuts. Recommend $900 for mechanics and $400 for Coconino County Arizona—Adopted Budget FY 2003-2004 service workers. Original request was $5,500. 311 TRANSPORTATION SERVICES INCREMENTS PUBLIC WORKS Request ID FY04 Cost Increment Name % FTE Is this request Onetime, recurring, or to be absorbed? 9036 Williams/Parks area Water Study $20,000 onetime 9037 Phase II of Sheephill Fence $30,000 onetime 9045 New FTE - Engineering Design Coordinator $52,278 1.00 recurring 9046 NEW FTE - Division Supervisor/Trades $60,269 1.00 recurring 9047 Road resurfacing $195,000 9050 Increase FTE Positions (3) Operators $132,484 9052 Acquire Contract Construction Inspectors $50,000 recurring 9053 Purchase Robotic Total Station $22,500 onetime 9054 Townsend-Winona Turn Lane & Rio Rancho $125,000 onetime 9055 Cosnino Grade Change, North of RR $350,000 onetime 9056 Lake Mary Rd. (FH3) Overlay 329.5-338.5 $2,350,000 onetime 9057 Leupp Rd. Overlay east 6 miles $1,500,000 onetime 9058 Silver Saddle Path, SR 89 to Koch Field $80,000 onetime Coconino County Arizona—Adopted Budget FY 2003-2004 Comments (where applicable): onetime 3.00 recurring 312 TRANSPORTATION SERVICES INCREMENTS PUBLIC WORKS Request ID FY04 Cost Increment Name 9059 Railroad Signals north of Williams 9060 % FTE Is this request Onetime, recurring, or to be absorbed? $25,000 onetime Townsend-Winona Overlay west 4.1 miles $1,100,000 onetime 9061 Pinewood Drainage Projects $1,000,000 onetime 9067 New FTE - Admin Specialist II 9068 Department Project Application Tool $7,900 onetime 9072 Collection of GPS coordinates for Sign Inventory $7,000 onetime 9073 WEB-X Training Equipment $4,200 onetime 9074 Replacement of Network Switches 9075 Network Analyst Computer Training 9168 Stardust Road 9170 9999 Comments (where applicable): Recommend part-time position and re-evaluate $19,878 0.50 recurring department/function needs during FY05. Original request was $41,552. Recommend Public Works absor b this $0 absorb $3,000 recurring $50,000 onetime Improvement Districts - Public Works $850,000 onetime Permit Tracking Application $150,000 Coconino County Arizona—Adopted Budget FY 2003-2004 0.00 increment. Original request was $5,000. Recommend $3,000. Original request was $8,000 recurring 313 TRANSPORTATION SERVICES INCREMENTS PUBLIC WORKS Request ID FY04 Cost Increment Name Source Of Funds: % FTE Is this request Onetime, recurring, or to be absorbed? Mechanical Services 9038 Tool allowance increase $1,800 recurring 9040 Remove (2) underground vehicle lifts $8,000 onetime 9041 Replace (14) Light trucks $473,793 onetime 9042 Replace (7) Passenger cars $158,042 onetime 9043 Replace MV Other $19,000 onetime 9044 Install (2) above ground vehicle lifts $27,000 onetime Source Of Funds: 9200 Comments (where applicable): CM recommends $900. Original request was $3,200 Emergency Response Enhancement Grant Administrative Specialist III Coconino County Arizona—Adopted Budget FY 2003-2004 $48,442 1.00 recurring 314 TRANSPORTATION SERVICES F U L L - T I M E E Q U I VA L E N T S PUBLIC WORKS Position Accounting Technician II Administrative Manager Administrative Specialist I Administrative Specialist II Administrative Specialist III Administrative Support II Business Manager Buyer Caretaker Code Enforcement Officer County Engineer Courier/Runner Custodian Director Division Supervisor - Trades Emergency Services Coordinator Engineering Design Coordinator Engineering Design/Const Coord Engineering Svcs Supervisor Equipment Analyst Equipment Parts Specialist Fleet Analyst Interim Public Works Director Maintenance Superintendent Manager (Trades) Mechanic Network Analyst Operator FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 2.00 0.00 2.00 0.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 6.00 1.00 0.00 1.00 1.00 0.00 2.00 0.00 0.00 1.00 2.00 12.00 1.00 23.00 2.00 1.00 1.00 0.00 2.00 1.00 0.00 1.00 0.00 2.00 1.00 1.00 1.00 1.00 6.00 1.00 0.00 1.00 1.00 0.00 2.00 0.00 0.00 1.00 2.00 15.00 1.00 23.00 2.00 1.00 1.00 0.00 2.00 1.00 0.00 1.00 0.00 2.00 1.00 1.00 1.00 1.00 6.00 1.00 0.00 1.00 1.00 1.00 2.00 0.00 0.00 1.00 2.00 15.00 1.00 23.00 2.00 1.00 1.00 0.00 2.00 1.00 0.00 1.00 0.00 2.00 1.00 1.00 2.00 0.00 6.00 1.00 0.00 1.00 1.00 0.00 2.00 1.00 1.00 1.00 2.00 17.00 1.00 22.00 Coconino County Arizona—Adopted Budget FY 2003-2004 1.00 -1.00 -1.00 1.00 1.00 2.00 -1.00 FY04 Approved New 0.50 1.00 1.00 1.00 3.00 FY04 Adopted 2.00 1.00 1.00 0.50 3.00 1.00 0.00 1.00 0.00 2.00 1.00 1.00 2.00 0.00 7.00 1.00 1.00 1.00 1.00 0.00 2.00 1.00 1.00 1.00 2.00 17.00 1.00 25.00 315 TRANSPORTATION SERVICES F U L L - T I M E E Q U I VA L E N T S — C O N T I N U E D PUBLIC WORKS Position Public Works Project Coord Right-of-Way Agent Senior Operator Senior Planner Senior Survey Technician Service Worker Service Worker/Equipment Service Writer Sign Maintenance Worker Special Districts Planner Supervisor (Trades) Support Services Manager Survey Technician Department Total: FY01 Budget FY02 Budget FY03 Budget FY03 MidYear Adjustment FY04 Base 1.00 0.00 22.00 1.00 1.00 3.00 0.00 1.00 2.00 0.00 7.00 1.00 1.00 1.00 1.00 24.00 1.00 1.00 1.00 0.00 1.00 2.00 1.00 7.00 1.00 1.00 1.00 1.00 24.00 1.00 1.00 1.00 0.00 1.00 2.00 1.00 7.00 1.00 1.00 1.00 1.00 24.00 1.00 1.00 0.00 0.00 1.00 2.00 0.00 7.00 1.00 1.00 105.00 109.00 110.00 Coconino County Arizona—Adopted Budget FY 2003-2004 -1.00 -1.00 0.00 110.00 FY04 Approved New FY04 Adopted 1.00 1.00 24.00 1.00 1.00 0.00 0.00 1.00 2.00 0.00 7.00 1.00 1.00 6.50 116.50 316 IMPROVEMENT DISTRICTS & TAX RATES IMPROVEMENT DISTRICTS Special taxing districts are usually created to fill a need for services in an area that might otherwise be limited from receiving these services for various reasons, including size, location, or financial limitations. Through the formation of a special taxing jurisdiction, funding can be created for programs by placing the responsibility on those directly benefiting from that service. Funds are collected through the assessment of a property tax on all real property within the boundaries of the special taxing district. Statutes specify the formation process, reporting requirements for special taxing districts including submission of an annual budget to the County Board of Supervisors and the County Treasurer no later than July 10 of each year. Arizona statutes currently allow for the formation of 32 various types of special taxing districts, including Irrigation and Agricultural Improvement Districts, Antinoxious Weed Districts, Pest Control Districts, Municipal Improvement Districts, Community Facilities Districts, Fire Districts, County Improvement Districts, Rural Road Improvement Districts, County Television Improvement Districts, Special Road Districts, Power Districts, Electrical Districts, Hospital Districts, Sanitary Districts, Irrigation and Water Conservation Districts, Irrigation Water Delivery Districts, Flood Control Districts, County Free Library District, County Jail Districts, Stadium Districts, Groundwater Replenishment Districts, Regional Public Transportation Authority, and Public Health Services Districts. Currently within Coconino County there are: • • • • • • • • • • • • 1 Facilities District 2 Hospital Districts 1 Flood Control District 1 Special Street Lighting District 1 Community College District 10 School Districts 2 Joint Technology Districts 1 Library District 1 Jail District, and 13 Road Improvement Districts Please refer to the Financial Summaries that follow for detailed budget information. Note: The Flood Control budget is within the Environmental Services area under Community Development and the Jail District budget is within the Public Safety and Judicial Services area under the Sheriff’s Department. FIRE DISTRICTS Fire districts provide services to the public that are deemed necessary for fire protection, for preservation of life and to assist the state fire marshal in the enforcement of fire protection standards, including enforcement of the uniform fire code. 19 Fire Districts 1 Domestic Water District Coconino County Arizona—Adopted Budget FY 2003-2004 317 IMPROVEMENT DISTRICTS & TAX RATES According to Arizona Revised Statue 48-807 the Board of Supervisors shall levy a county Fire District Assistance Tax (FDAT) on the taxable property in the county not to exceed .10 cents per one hundred dollars of assessed valuation. The amount that each fire district will receive will be an amount equal to 20% of the property tax levy adopted by each fire district. Additionally, each fire district may levy a secondary property tax not to exceed $3.00 per one hundred dollars of assessed valuation against all property situated within the district. Does the County have a management responsibility for fire districts? No. Staff prepares the calculation of the FDAT tax levy and acknowledges each fire district budget. The County does not manage a fire district or adopt a fire district’s budget. The County Treasurer is responsible for mailing out and collecting the taxes for each fire district and clear its warrants. LIBRARY DISTRICTS Library districts are a political subdivision of the state of Arizona. The Board of Supervisors levies a library tax based on secondary property valuations. The tax is levied and collected upon all property in the county, including incorporated cities and towns in the county. Does the County have a management responsibility for library districts? Yes. The County appoints a representative to the Library District Board. The Board drafts and proposes an annual budget to the County Board of Directors. Coconino County adopts the Library District’s budget and authorizes the tax rate. Coconino County Arizona—Adopted Budget FY 2003-2004 COUNTY IMPROVEMENT DISTRICTS (CIDS) Arizona Revised Statute Title 48, Chapter 6 authorizes the creation of districts for the purpose of, among other actions, maintaining, landscaping, grading, regarding or otherwise improving the whole or any portion of one or more streets in the proposed district. County improvement districts can take either of two forms: for the purpose of constructing a non-County road to County standards or for the purpose of maintenance. A CID which constructs a road to County standard will be accepted into the County’s road system and it will be regularly maintained through the Public Works department. Maintenance districts provide for improvements to a roadway to standard and then provide funds to maintain the road at an annual cost to homeowners. An improvement district is formed by petition. The petition must be signed by at least 51% of persons owning real property within the proposed district boundaries. The petition is the formal request to the County to prepare a preliminary construction estimate for the improvements and for annual maintenance costs. What is the County’s responsibility for road improvement districts? The Board of Supervisors is the Board of Directors for County improvement districts. The Board adopted a policy in 2000 which allows the County to absorb costs associated with engineering, bond counsel and financial advisor fees for improvement districts where the total costs of the projects do not exceed $200,000. In those districts where total construction costs exceed $200,000, a flat 10% County contribution shall be made to the district. 318 IMPROVEMENT DISTRICTS & TAX RATES In FY02, Coconino County was instrumental in proposing and receiving legislative approval to create a Revolving Loan Fund to finance non-building improvements for road districts. Under this program, the County may advance monies to an improvement district to finance the construction of a road with a total cost of $300,000 or less. A repayment schedule is adopted and biannual assessments are made on the residents. The following improvement districts are currently formed: • Buckboard Trail • Rio Arroyo • Kachina Paving • Rodeo Drive • Kiowa-Comanche • Rudd Tank Road • Linda Lane • Shoshone • Oakwood Pines • Toho-Tolani • Pawnee • Tonowanda • Pinon • Tusayan Street Lighting Three-Year Change in Cost Per Capita $100.00 $95.29 $75.00 $58.20 $50.00 $25.00 OTHER DISTRICTS The Kachina Village Improvement District (KVID) has an operating water and wastewater system which is managed by County staff. KVID is a department of the Environmental Services Area and is funded by charges for services (customer fees). The County Flood Control District, which is funded through a direct property tax levy, funds flood control projects throughout the County, and is a division of the Community Development Department. The Jail District operates out of the Sheriff’s Department. This district was formed for the express purpose of raising the necessary funds, through a County sales tax, to pay for the construction and operation of a new jail and Sheriff’s Administration Facility in Flagstaff and a short-term holding facility in the City of Page. Capital funds were raised through the issuance of Pledged Revenue Obligations in January of 1998 and August 2000. In addition to the districts listed above there are a number of special districts for which the County is required to set tax rates determined by the taxing jurisdictions. For a list of these jurisdictions, their associated tax levy by assessed value and tax rates, please refer to the tax schedules starting on page 323. $33.15 $0.00 FY02 Budget FY03 Budget FY04 Budget Coconino County Arizona—Adopted Budget FY 2003-2004 319 IMPROVEMENT DISTRICTS & TAX RATES FINANCIAL SUMMARIES Fund Fund Type/Description FY02 Actual Revenues FY02 Actual Expenditures FY02 Ending Surplus/(Deficit) Fund Balance FY03 Budgeted Revenues FY03 Budgeted Expenditures FY03 Estim. Revenues FY03 Estim. Expenditures FY03 Est. Ending Surplus/(Deficit) Fund Balance FY04 Budgeted Revenues FY04 Budgeted Expenditures Est. Fund Bal. Remaining @ FY04 Year End 4026 4036 4039 4052 4056 4062 4072 4082 4085 4091 Capital Funds Rudd Tank Road Construction 4035-04 Rio Arroyo CID Construct Kiowa-Comanche ID Pinon County ID-Construction Tonowanda ID Buckboard Trail ID-Construction Oakwood Pines-Construction Toho-Tolani ID-Construction Pawnee CID Shoshone-Construction 16,093 - 585 - 26,959 - 875,000 - 2,500 875,000 423,451 283,920 87,000 343,000 253,515 1,130,000 242,825 - 647 335,402 - 2,500 7,500 335,402 10,000 212 - 25,106 (7,500) (10,000) (212) - 1,031,662 441,547 295,000 200,203 264,560 5,462,586 397,386 134,000 1,031,662 441,547 295,000 200,203 264,560 5,462,586 397,386 134,000 25,106 (7,500) (10,000) (212) - 4007 4025 4035 4038 4042 4048 4054 4064 4074 Debt Service KVID Paving Debt Service '92 4021-03 Rudd Tank Rd Debt SvC 4035-03 Rio-Arroyo CID Deby Svc Kiowa-Comanche 4041-03 Rodeo Dr Debt Service 4047-03 Linda Lane Debt Service Pinon COunty ID Debt Service Buckboard Trail ID-Debt Svc Oakwood Pines-Debt Service 101,713 31,680 16,096 10,036 - 133,679 27,260 15,472 9,731 - 259,332 6,533 4 (130) - 75,000 26,700 5,128 9,720 44,213 43,250 125,613 26,490 5,963 9,720 44,213 43,250 73,296 26,656 7,212 9,720 10,000 - 125,613 26,510 4,260 9,720 6,820 - 207,015 6,679 2,956 (130) 3,180 - 117,738 25,190 83,083 4,213 9,580 47,200 26,840 37,100 117,738 25,190 83,083 4,213 9,580 47,200 26,840 37,100 207,015 6,679 2,956 (130) 3,180 - Fund 4030 can be closed at the discretion of the Board. Staff will come back in July or August with an item. Coconino County Arizona—Adopted Budget FY 2003-2004 320 IMPROVEMENT DISTRICTS & TAX RATES C O C O N I N O C O U N T Y T A X R AT E S — 2 0 0 3 T A X Y E A R — 2 0 0 4 C O L L E C T I O N S DIRECT TAX LEVY ASSESSED VALUE LIMITED UNLIMITED ****TAX RATE PER $100 VALUATION**** (LIMITED) (UNLIMITED) TOTAL PRIMARY SECONDARY TAX RATE 2002/2003 TOTAL TAX RATE INCREASE (DECREASE) OVER 2002/2003 PERCENT INCREASE (DECREASE) COCONINO COUNTY General Fund Library District Fund Fire District Assistance Fund 5,307,525 2,186,665 1,151,482 1,116,668,488 1,151,482,204 1,151,482,204 Total County EDUCATION EQUALIZATION 5,267,325 1,116,668,488 Total County and State CITY OF FLAGSTAFF 3,347,106 4,550,192 456,880,429 464,257,886 0.4753 0.1899 0.1000 0.2899 0.4753 0.1899 0.1000 0.7652 0.4153 0.1899 0.1000 0.7052 0.0600 0.0000 0.0000 0.0600 14.45% 0.00% 0.00% 8.51% 0.4717 0.9470 0.2899 0.4717 1.2369 0.4889 1.1941 (0.0172) 0.0428 -3.52% 3.58% 0.9801 0.9801 0.7326 0.9801 1.7127 0.7326 0.9801 1.7127 0.0000 0.0000 0.0000 0.00% 0.00% 0.00% 0.1174 0.1174 1.6089 0.1174 1.7263 1.4676 0.1254 1.5930 0.1413 (0.0080) 0.1333 9.63% -6.39% 8.37% 0.7326 0.7326 Total Flagstaff CITY OF WILLIAMS 0.4753 455,492 35,050 28,310,802 29,858,941 1.6089 1.6089 Total Williams SPECIAL DISTRICTS FIRE DISTRICTS SEDONA FIRE F.D. 1,631,291 92,686,971 1.7600 1.7600 1.7600 - 0.00% SUMMIT F.D. 1,470,321 58,812,836 2.5000 2.5000 2.5000 0.0000 0.00% HIGHLANDS F.D.(Kach/Mountainaire) 1,493,388 71,113,690 2.1000 2.1000 1.9000 0.2000 10.53% PINEWOOD F.D. 641,182 37,716,589 1.7000 1.7000 1.6700 0.0300 1.80% FOREST LAKES F.D. 230,386 12,125,597 1.9000 1.9000 1.9000 (0.0000) 0.00% FORT VALLEY F.D. 120,077 7,771,953 1.5450 1.5450 1.0000 0.5450 54.50% GREENHAVEN F.D. 32,525 3,574,154 0.9100 0.9100 0.9100 0.0000 0.00% MORMON LAKE F.D. 70,056 4,317,367 1.6200 1.6200 1.7200 (0.1000) -5.81% PINE DEL F.D. 14,238 1,017,032 1.4000 1.4000 1.1700 0.2300 19.66% Coconino County Arizona—Adopted Budget FY 2003-2004 321 IMPROVEMENT DISTRICTS & TAX RATES C O C O N I N O C O U N T Y T A X R AT E S — 2 0 0 3 T A X Y E A R — 2 0 0 4 C O L L E C T I O N S DIRECT TAX LEVY ASSESSED VALUE LIMITED UNLIMITED ****TAX RATE PER $100 VALUATION**** (LIMITED) (UNLIMITED) TOTAL PRIMARY SECONDARY TAX RATE 2002/2003 TOTAL TAX RATE INCREASE (DECREASE) OVER 2002/2003 PERCENT INCREASE (DECREASE) 30,718 2,047,904 1.5000 1.5000 1.5000 (0.0000) 0.00% 736 490,780 0.1500 0.1500 0.1500 (0.0000) -0.02% KAIBAB ESTATES WEST F.D. 31,947 1,597,342 2.0000 2.0000 2.0000 0.0000 0.00% MT. ELDEN LOOKOUT RD F.D. 29,032 1,658,965 1.7500 1.7500 1.1000 0.6500 59.09% 313,000 17,403,274 1.8000 1.8000 1.8000 - 0.00% JUNIPINE F.D. 17,428 871,402 2.0000 2.0000 2.0000 (0.0000) TUSAYAN F.D. 293,784 10,683,063 2.7500 2.7500 2.0000 0.7500 PARKS/BELLEMONT F.D. 155,183 10,345,563 1.5000 1.5000 1.5000 (0.0000) 32,457 2,041,327 1.5900 1.5900 0.9600 0.6300 65.62% 247,576 8,252,519 3.0000 3.0000 3.0000 0.0000 0.00% 464,639,501 0.0797 0.0797 0.0797 - 0.00% 140,000 11,853,784 1.1730 1.1730 1.1730 0.0000 0.00% 2,400 1,168,448 0.2054 0.2054 0.2058 (0.0004) -0.19% 802,118 79,064,121 1.0145 1.0145 0.9769 0.0376 3.85% 1,138,876 135,811,427 0.8386 0.8386 0.9946 (0.1560) SHERWOOD FOREST F.D. THE WOODS F.D. BLUE RIDGE F.D.(Clear Creek Pines) WESTWOOD ESTATES F.D. FLAGSTAFF RANCH F.D. 0.00% 37.50% 0.00% OTHER SPECIAL DISTRICTS FLOOD CONTROL FOREST LAKES DOMESTIC WATER WILLIAMS FACILITIES DISTRICT WILLIAMS HOSPITAL DISTRICT PAGE HOSPITAL DISTRICT 370,318 Coconino County Arizona—Adopted Budget FY 2003-2004 -15.69% 322 IMPROVEMENT DISTRICTS & TAX RATES C O C O N I N O C O U N T Y T A X R AT E S — 2 0 0 3 T A X Y E A R — 2 0 0 4 C O L L E C T I O N S DIRECT TAX LEVY ASSESSED VALUE LIMITED UNLIMITED ****TAX RATE PER $100 VALUATION**** (LIMITED) (UNLIMITED) TOTAL PRIMARY SECONDARY TAX RATE 2002/2003 TOTAL TAX RATE INCREASE (DECREASE) OVER 2002/2003 PERCENT INCREASE (DECREASE) COCONINO COMMUNITY COLLEGE Maintenance and Operations Bond Interest and Redemption 4,576,108 1,931,005 1,116,668,488 1,151,482,204 0.4098 0.4098 Total Coconino Comm College 0.1677 0.1677 0.4098 0.1677 0.5775 0.4083 0.1726 0.5809 0.0015 (0.0049) (0.0034) 0.37% -2.84% -0.59% 0.2559 1.2645 1.5204 4.3625 0.0000 0.3472 0.1378 0.2559 1.2645 6.3679 5.1778 0.0000 0.1021 0.0411 0.2694 1.1686 6.7590 (0.8153) 0.0000 0.2451 0.0967 (0.0135) 0.0959 (0.3911) -15.75% N/A 240.06% 235.28% -5.01% 8.21% -5.79% 0.4611 0.4257 0.8868 4.2517 0.0654 0.2730 0.4611 0.4257 5.4769 3.9990 0.1483 0.1702 0.4754 0.4434 5.2363 0.2527 (0.0829) 0.1028 (0.0143) (0.0177) 0.2406 6.32% -55.90% 60.40% -3.01% -3.99% 4.59% 0.7729 2.0827 2.8556 3.8772 0.5419 0.0148 0.7729 2.0827 7.2895 4.0540 1.5606 0.2852 2.4054 8.3052 (0.1768) (1.0187) (0.2704) 0.7729 (0.3227) (1.0157) -4.36% -65.28% -94.81% N/A -13.42% -12.23% 1.2198 0.0000 0.0129 1.3050 1.2374 0.0000 0.0000 1.1858 (0.0176) 0.0000 0.0129 0.1192 2.5377 2.4232 0.1145 -1.42% N/A N/A 10.05% N/A 4.73% SCHOOL DISTRICTS FLAGSTAFF U.S.D. #1 Maintenance and Operations Unrestricted Capital Soft Capital Adjacent Ways Override Bond Interest and Redemption 31,655,645 0 2,519,390 999,919 1,910,978 9,442,874 725,630,826 725,630,826 725,630,826 725,630,826 746,767,395 746,767,395 4.3625 0.0000 0.3472 0.1378 4.8475 Total Flagstaff U.S.D. #1 WILLIAMS U.S.D. #2 Maintenance and Operations Unrestricted Capital Soft Capital Override Bond Interest and Redemption 3,079,289 47,366 197,720 348,227 321,493 72,424,888 72,424,888 72,424,888 75,521,035 75,521,035 4.2517 0.0654 0.2730 4.5901 Total Williams U.S.D. #2 GRAND CANYON U.S.D. #4 Maintenance and Operations Unrestricted Capital Soft Capital Override Bond Interest and Redemption 852,420 119,139 3,254 170,547 459,567 21,985,459 21,985,459 21,985,459 22,065,908 22,065,908 3.8772 0.5419 0.0148 4.4339 Total Grand Canyon U.S.D. #4 CHEVELON BUTTE U.S.D. #5 Maintenance and Operations Unrestricted Capital Soft Capital Minimum State School Tax Bond Interest and Redemption 351,884 0 3,721 376,462 0 28,847,670 28,847,670 28,847,670 28,847,670 33,029,694 Total Chevelon Butte U.S.D. #5 Coconino County Arizona—Adopted Budget FY 2003-2004 1.2198 0.0000 0.0129 1.3050 2.5377 0.0000 0.0000 323 IMPROVEMENT DISTRICTS & TAX RATES C O C O N I N O C O U N T Y T A X R AT E S — 2 0 0 3 T A X Y E A R — 2 0 0 4 C O L L E C T I O N S DIRECT TAX LEVY ASSESSED VALUE LIMITED UNLIMITED ****TAX RATE PER $100 VALUATION**** (LIMITED) (UNLIMITED) TOTAL PRIMARY SECONDARY TAX RATE 2002/2003 TOTAL TAX RATE INCREASE (DECREASE) OVER 2002/2003 PERCENT INCREASE (DECREASE) FREDONIA-MOCCASIN U.S.D. #6 Maintenance and Operations Unrestricted Capital Soft Capital Bond Interest and Redemption 333,511 106,437 0 0 11,873,792 11,873,792 11,873,792 12,256,443 2.8088 0.8964 0.0000 3.7052 Total Fredonia-Moccasin U.S.D. #6 0.0000 0.0000 2.8088 0.8964 0.0000 0.0000 3.7052 2.6807 1.0368 0.2357 0.0000 3.9532 0.1281 (0.1404) (0.2357) 0.0000 (0.2480) 4.78% -13.54% -100.00% N/A -6.27% 0.2085 1.0154 0.9323 0.0189 2.1751 2.0136 0.0000 0.1145 0.0000 0.0000 0.2085 1.0154 0.9323 0.0189 4.3032 2.1595 0.0000 0.0000 0.0000 0.0000 0.2224 0.9912 0.8704 0.0210 4.2645 (0.1459) 0.0000 0.1145 0.0000 0.0000 (0.0139) 0.0242 0.0619 (0.0021) 0.0387 -6.76% N/A N/A N/A N/A -6.25% 2.44% 7.11% -10.00% 0.91% 5.3073 0.0000 0.0064 5.5778 0.0000 0.0000 (0.2705) 0.0000 0.0064 0.0000 0.0000 5.3137 5.5778 (0.2641) -4.85% N/A N/A N/A -4.73% 9.6289 9.6289 9.6289 9.6289 7.8860 7.8860 1.7429 1.7429 22.10% 22.10% 0.7598 1.7377 2.4975 1.5754 0.0891 0.0115 0.7598 1.7377 4.1735 0.3033 1.3185 0.0669 0.9321 2.1345 4.7553 1.2721 (1.2294) (0.0554) (0.1723) (0.3968) (0.5818) SEDONA-OAKCREEK U.S.D. #9 Maintenance and Operations Unrestricted Capital Soft Capital Adjacent Ways Minimum State School Tax Override Bond Interest and Redemption Bond Expense for F.U.S.D. #1 Bi-county taxes repayment 1,785,147 0 101,509 0 0 193,319 941,470 864,420 17,524 88,654,484 88,654,484 88,654,484 88,654,484 92,719,134 92,719,134 92,719,134 92,719,134 92,719,134 2.0136 0.0000 0.1145 0.0000 0.0000 2.1281 Total Sedona-Oakcreek U.S.D. #9 MAINE CONSOLIDATED S.D. #10 Maintenance and Operations Unrestricted Capital Soft Capital Bond Interest and Redemption 1,053,064 0 1,270 0 19,841,808 19,841,808 19,841,808 20,651,281 5.3073 0.0000 0.0064 5.3137 Total Maine Consolidated S.D. #10 TUBA CITY U.S.D. #15 Bond Interest and Redemption 1,351,432 14,035,170 2,040,467 115,403 14,895 992,104 2,268,991 129,520,554 129,520,554 129,520,554 130,574,369 130,574,369 Total Tuba City U.S.D. #15 PAGE U.S.D. #8 Maintenance and Operations Unrestricted Capital Soft Capital Override Bond Interest and Redemption Total Page U.S.D. #8 Coconino County Arizona—Adopted Budget FY 2003-2004 1.5754 0.0891 0.0115 1.6760 419.42% -93.24% N/A -18.49% -18.59% -12.23% 324 IMPROVEMENT DISTRICTS & TAX RATES C O C O N I N O C O U N T Y T A X R AT E S — 2 0 0 3 T A X Y E A R — 2 0 0 4 C O L L E C T I O N S DIRECT TAX LEVY ASSESSED VALUE LIMITED UNLIMITED ****TAX RATE PER $100 VALUATION**** (LIMITED) (UNLIMITED) TOTAL PRIMARY SECONDARY TAX RATE 2002/2003 TOTAL TAX RATE INCREASE (DECREASE) OVER 2002/2003 PERCENT INCREASE (DECREASE) ASH FORK U.S.D. #31 Maintenance and Operations Unrestricted Capital Soft Capital Bond Interest and Redemption 130,348 153,198 9,368 0 3,537,824 3,537,824 3,537,824 3,543,086 8.2795 Total Ashfork U.S.D. #31 CAVIAT Joint Technology District Yavapai (Valley Academy Education) Joint Technology District COUNTY EDUCATION DISTRICT 3.6844 4.3303 0.2648 0.0000 0.0000 3.6844 4.3303 0.2648 0.0000 8.2795 6.6580 0.0000 0.0000 6.6580 (2.9736) 4.3303 0.2648 0.0000 1.6215 -44.66% N/A N/A N/A 24.35% 120,209 240,417,755 0.0500 0.0500 0.0500 0.0000 0.00% 46,360 92,719,134 0.0500 0.0500 0.0500 0.0000 0.00% 6,188 316,013 1.9583 2.0296 (0.0713) -3.51% Coconino County Arizona—Adopted Budget FY 2003-2004 1.9583 325 This page left intentionally blank. Coconino County Arizona—Adopted Budget FY 2003-2004 326 GLOSSARY Accrual Basis of Accounting—A method of accounting in which revenues are recorded when measurable and earned, and expenses are recognized as soon as a liability is incurred, regardless of the timing of related inflows and outflows of cash. Activity—An effort which contributes toward the achievement of a specific set of objectives or goals. Several activities may fall under one goal as there are sometimes several steps, or tasks, required to reach the desired end result. Ad Valorem Taxes—Generally referred to as property taxes, levied on real and personal property according to the property’s assessed valuation and the current tax rate. Adopted Budget—A plan of financial operations approved by the Board of Supervisors and established by resolution which reflects approved tax rates, estimates of revenues, expenditures, transfers, departmental objectives and performance/workload indicators for a fiscal year. AHCCCS—An acronym for "Arizona Health Care Cost Containment System." Arizona counties make a contribution to the State-managed AHCCCS system based on a formula proscribed by State law. The AHCCCS program provides indigent health care. ALTCS—An acronym for "Arizona Long-Term Care System” which provides indigent long-term care. Counties make a contribution to ALTCS based on a formula established by State law. Annual Audit/Financial—The independent review of the financial position and reporting procedures of a local government entity, which for Coconino County is reported to the State Auditor General and the Board of Supervisors. Annualize—To calculate the full-year cost of any budget changes made mid-fiscal year for the purpose of adding that cost to a prepared annual budget. Appropriation—An authorized amount approved by the Board of Supervisors for a specified unit or agency of the County government against which expenditures may be incurred and obligations made for specific purposes Coconino County Arizona—Adopted Budget FY 2002-2003 within a specified fiscal year. Architectural, Planning, Engineering--The initial phase of a capital project, when applicable, that involves the architectural design work, the planning/critical path mapping, and the engineering design work necessary to begin construction. Assessed Valuation—The valuation of real estate or certain personal property for purposes of taxation, which is a statutorily determined percentage of market value. Assessment Ratio—The ratio at which the tax rate is applied to the tax base. Asset—Resources owned or held by a government which have monetary value. Attrition—A method of reducing personnel by not filling positions made vacant through resignation, reassignment, transfer, retirement, termination or means other than layoff. Auto Lieu Tax—A tax paid to the State by drivers when registering vehicles as part of the total registration cost, a portion of which is returned to the counties by the State. Balanced Budget—A budget in which current revenues equal current expenditures. The legal requirements for a balanced budget may be set by the State or local government. Base Budget—The base cost of continuing existing funding for provided services in the current budget year. Biennial Budget—A budget that covers a two-year period. Bond—A long-term promise to repay a specified amount (on the face of the bond) on or by a particular date; used primarily to finance capital projects. General Obligation Bond—A bond backed by the credit and taxing power of the government. Revenue Bond—A bond backed by revenues specific to a project or undertaking, such as a jail or new building construction. Bond Refinancing—The payoff and re-issuance of bonds in order to obtain 327 GLOSSARY an improved interest rate and/or bond conditions. Budget—A plan for financial activity for a specified period of time (in Coconino County, a fiscal year from July 1 to June 30 of the following year) indicating all planned revenues and expenditures for that period. Budgetary Basis—The basis of accounting used by a government agency to estimate financing sources and uses in its budget, which are generally GAAP, cash or modified cash accrual bases. Budget Calendar—The schedule of key dates which a government follows in the preparation and adoption of its budget. Budgetary Control—The management of a government in accordance with its approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Assets—Assets of a determined value which generally have a useful life of several years; also called fixed assets. Capital Budget—A spending plan for improvements to or acquisition of County-owned land, facilities, and/or infrastructure. The capital budget (1) balances revenues and expenditures, (2) specifies the sources of revenues, (3) lists each project of acquisition, and (4) must ordinarily be approved by the legislative body. Capital Equipment & Furniture – Purchases of equipment or furniture for a capital project, to include road construction machinery, mainframe computers, elevators, and office furniture. Capital Improvement—A plan for public facilities which results in construction or acquisition of property. A capital program includes fixed assets, such as buildings, parks, land and other facilities. Capital Improvement Plan (CIP)—A list of capital projects to be completed over a designated period of time, usually five years, by department. The CIP may also list anticipated revenues to pay for the projects. Capital Outlay—Expenditures for items of a set substantial value ($1,000 or more in Coconino County at this writing) such as computer systems or vehicles. Coconino County Arizona—Adopted Budget FY 2002-2003 Capital Project—A major construction, acquisition or renovation activity which adds value to a government’s physical asset or significantly increases its useful life; also called a capital improvement. Capital Reserve—A portion of fund balance which is set aside and not appropriated. Adequate capital reserves are an important element of sound fiscal policy. Currently, a large portion of capital reserves has been set aside to cover the repayment of the County's capital borrowing over the next 15 years. Carryover Funds—Unexpended funds from the previous fiscal year, which may be used to make payments to complete a project or continue a program in the current fiscal year. This is sometimes referred to as a beginning fund balance. Cash Basis—A basis of accounting in which transactions are recognized only when cash is increased or decreased. Chart of Accounts—A chart that assigns a unique number to each type of transaction (e.g., salaries or property taxes) and to each budgetary unit in the organization. The chart of accounts provides a system for recording revenues and expenditures that fits the organizational structure and adheres to statutory and financial reporting requirements. Commodities—Expendable items that are consumable or have a short life span, such as office supplies, gasoline, and small equipment. Constant or Real Dollars—The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time in the past. Construction – That aspect of a capital project which constitutes the manufacture, assembly, or building of a tangible asset (usually a physical structure) such as a road, a building, or a park. Construction is exclusive of land acquisition, project planning, and the purchase of equipment or furniture. Consumer Price Index—A statistical description of price levels provided by the U.S. Department of Labor and used as a measure of the increase in the cost of living to reflect economic inflation. 328 GLOSSARY Contingency—A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services—Services rendered to a government by private firms, individuals or other governmental agencies, e.g. rents, maintenance agreements and professional consulting services. Cost-of-Living Adjustment (COLA) - An increase in salaries to offset the adverse effect of inflation on compensation. County Sales Tax—A general excise tax levied on all applicable categories of sales expressed as a percentage of the State Sales Tax. Coconino County's Sales Tax is 10% of the State Sales Tax, which, for most retail sales, constitutes a 1/2 cent per dollar of sales. Debt Service Fund—A fund established to account for the payment of general long-term debt which includes principal and interest. Dedicated Tax—A tax levied to support a specific government program or purpose. Deficit—The excess of an entity’s liabilities over it assets or the excess of expenditures or expenses over revenues during a single accounting period. Department—The basic organizational unit of government which is functionally unique in its delivery of services. Depreciation—Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. Development-Related Fees—Fees and charges generated by building, development and growth in a community. Employee-Related Expense (ERE) - The ERE expenditures included in the Adopted Budget are the County's share of an employee's fringe benefits. ERE benefits provided by Coconino County include FICA (Social Security), Medicare, employee and dependent health insurance, dental and life insurance, retirement and workers compensation. The amount of most ERE’s is based on a set percentage of employees' salaries. This percent- Coconino County Arizona—Adopted Budget FY 2002-2003 age varies per fringe benefit category. Encumbrance—A reservation of funds for an anticipated expenditure prior to actual payment of that specific item. Funds usually are reserved or encumbered with a purchase order prior to the actual cash payment being disbursed. Entitlements—Payments to which local governmental units are entitled, pursuant to an allocation formula determined by the agency providing the monies (generally the state or federal government). Expenditure—Decrease in net financial resources. Expenditures include payment in cash for current operating expenses, capital outlays and debt service. Expenditure Limitation—In 1980 the Arizona Constitution was amended to limit the expenditures for counties and other local governments. Adjustments are allowed for increases in inflation or deflation and population growth. Set expenditure limitations can only be adjusted by vote of the constituents. Expense—Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Fiscal Policy—A government agency’s adopted policy for managing revenues, spending and debt related to the government services and programs it provides and its capital investment; fiscal policy establishes agreed-upon principles and guidelines for the planning and programming of government budgets and their funding. Fiscal Year—the 12-month period to which the annual operating budget applies. The Coconino County fiscal year begins July 1 and ends June 30. The County's fiscal year is expressed in terms of the ending date, for example, "FY 2003" refers to the fiscal year that begins July 1, 2002 and ends June 30, 2003. Fixed Assets—Assets of long-term character in use by the government agency, such as land, buildings, machinery, vehicles and other equipment. 329 GLOSSARY Forest Fees (Title III) - Revenue derived from logging activities on National Forest Service lands within the County, a portion of which is distributed to the County to benefit Search and Rescue and Emergency Services, Community Services Work Camps, easement purchases, forest-related educational programs, fire prevention and county planning in accordance with federal law. The funds are distributed in each fiscal year according to priorities determined by the Board of Supervisors. Full-Time Equivalent (FTE) - A measure of the authorized hours for a position, or a group of (FTE) positions, expressed in terms of the authorized hours for a full-time position (2,080 annual hours). For example, a van driver authorized and budgeted for 1,040 annual hours would be an FTE of .5; or three half-time positions would equal 1.5 FTE’s. Function—A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety). Fund—A fiscal and accounting entity with a self-balancing set of accounts which is segregated for the purpose of carrying on specific activities or objectives in accordance with specific regulations, restrictions, or limitations. The County has several funds including the General, Capital Projects, Debt Service, Special Revenue, Grant, and Internal Service funds. Governmental accounting information is organized into funds, each with separate revenues, expenditures, and fund balances. Fund Balance—The difference between a fund's revenues and its expenditures. Portions of the fund balance may be reserved for various purposes, such as contingencies or encumbrances, carried forward into the next fiscal year, or reverted back to a granting agency if such is contractually stipulated. GAAP—Generally Accepted Accounting Principles. These are the uniform minimum standards for financial accounting and reporting, reflecting the rules and procedures that define accepted accounting principles. Coconino County Arizona—Adopted Budget FY 2002-2003 GASB 34—Refers to Statement 34 issued by the Government Accounting Standards Board which establishes new requirements for the annual financial reports of state and local governments. The statement was developed to make annual reports easier to understand and more useful to the people who use governmental financial information to make their decisions (or who may do so in the future): legislators, their staff and members of oversight bodies; investors, creditors and others who provide resources to governments; and citizen groups and the public in general. General Fund—The fund used to account for all revenues and expenditures of the County that are not required to be accounted for in other funds. Revenues are primarily from property taxes, County sales tax, auto lieu taxes, license and permit fees, and State-shared sales tax. General fund expenditures include costs of General Government and transfers to other funds. The General Fund is the largest fund in the County Budget. Goal—A goal is the purpose towards which an endeavor is directed. A goal supports a department's Mission Statement and a Countywide Priority. Goals should include expected performance levels (i.e. citizen satisfaction levels, turnaround times, efficiencies, etc.) and are resultsoriented, specific, state outcomes in measurable terms and attainable within a specifically stated time frame. Grant—A contribution made by one governmental unit or other organization to another to support a specific function. Grants may be classified as either operational or capital, depending upon the grantee. Grant Revertment—When a government entity in receipt of a grant reverts any unexpended funds from the grant award to the granting agency. Home Rule—A limited grant of discretion from a state government to a local government, concerning either the organization of functions or the raising of revenue. Without home rule, local governments are restricted to whatever functions, organization, revenue policies, and borrowing restrictions are specified by the State government. 330 GLOSSARY HURF—An acronym for "Highway User Revenue Funds;" this revenue is derived from the gas tax, a portion of which is returned to counties by the State. Improvement District—In accordance with Arizona Revised Statute Title 48, Chapter 6, a special district created for the purpose of, among other actions, maintaining, landscaping, grading, regarding or otherwise improving the whole or any portion of one or more streets in the proposed district. Increments—The term used in the County budget process to identify increased costs due to a program or service demand change. A program increment covers: (1) maintenance of an existing program; (2) an expansion/improvement of an existing program; (3) a new program; (4) a proposal to fund from local dollars a program which has previously been supported by non-local sources of revenue. Sometimes an increment is adding staff or other resources to a program in order to continue the present level of service. Absence of an increment in the face of a growing population's service demands could lower the quality of service. Incremental Budgeting—A budgeting process in which precedent determines how funds will be allocated among departments and programs. Under incremental budgeting, increases in allocations usually occur in small increases over past levels. Indirect Cost—A cost necessary for the functioning of an organization as a whole but which cannot be directly assigned to one service. Infrastructure—The physical assets of a government (for example, streets, water, sewer, public buildings and parks). Interfund Transfer—The transfer of money from one fund to another in a governmental unit. Interfund transfers usually have to be approved by the governing body and are normally subject to restrictions in State and local law. Intergovernmental Revenue—Revenues from other governments, such as the State and Federal government, in the form of grants, entitlements, shared revenues or payments in lieu of taxes. Coconino County Arizona—Adopted Budget FY 2002-2003 Internal Service Funds—One or more funds that account for the goods and services provided by one department to another within government on a cost-reimbursement basis. Departments that use internal services may have a line item in their budget for such services and charges to these funds are called Internal Service Charges. Land Acquisition – The purchase, or exchange of assets, undertaken to acquire possession of land parcels, primarily for parks and open space capital projects or to serve as the site for the construction of a building or parking lot. Land Development – Capital improvements to preserve land or to enhance its public use. This includes fencing, outdoor lighting, drainage/ storm runoff, and planting vegetation, as well as forest thinning. Lease Purchase—This method of financing allows the County to construct or acquire property and pay for it over a period of time by installment payments rather than an outright purchase. The time payments include an interest charge, which is typically lower than standard rates because the recipient does not have to pay income tax on the interest. Levy—To impose taxes for the support of governmentally provided services. Levy Limit—In 1980 the Arizona Constitution was amended to limit the amounts which could be levied on property by counties and other local governments. Coconino County is estimated to be under the limit in FY 2003 by $995,027Limited Appointment—A position whose appointment is made for a specific project within a specific time frame. Limited appointments must be for no more than 24 months in duration. Line Item Budget—A budget that reflects appropriation by specific expenditure categories. Coconino County does not publish a line item budget but uses it for internal management. Long-Term Debt—Debt with a maturity date of more than one year after the date of issuance. Lottery Revenue—The State allocates a portion of the lottery proceeds to 331 GLOSSARY counties based on a formula. Marginal Cost—The additional cost of providing service to one more resident or consumer. Once capacity is reached, additional service capacity must be funded, and marginal cost increases substantially. Materials and Supplies—Expendable materials and operating supplies necessary to conduct departmental operations. Measure—Measures are the indicators which provide means of measuring how well a department or program is doing in meeting a stated goal. Measures say whether the division is on target. They answer the question of “how well are we doing” and quantify effectiveness and/or efficiency in terms of providing service. Mission Statement—A written description stating the broad purpose of an organization and its function. Coconino County's mission statement appears at the beginning of this budget document. Modified Accrual Basis of Accounting—a method of accounting that focuses on current financial resources. Revenues are recognized when earned, but only to the extent that they are available (i.e. collectible within the period or soon enough afterwards to be used to pay liabilities of the current period). Expenditures are recognized in the accounting period in which the fund liability is incurred and measurable. Net Budget—The legally adopted budget less all interfund transfers and interdepartmental charges. Net Cost to the County—An amount of funds, other than State and Federal grants, program-specific fees, and fund balance required to fund a program at a desired level. For example, a program with a budget of $100,000 and a Federal grant for $25,000 and generating local fees of an additional $25,000 would result in a $50,000 "net cost to the County." Net Present Value (NPV) —A method used to calculate the economic value of capital projects. NPV uses a discount rate to take account of the discrepancy between the present costs of undertaking a project and its future stream of benefits. The greater the NPV of a project, the more Coconino County Arizona—Adopted Budget FY 2002-2003 economically attractive it will be. Object of Expenditure—An expenditure classification, referring to the lowest and most detailed level, such as electricity, office supplies, office furniture, etc. Objective—An activity to be achieved in well-defined and measurable terms within a specific time frame. Obligations—Amounts which a government may be legally required to meet out of its resources, including both actual liabilities and encumbrances not yet paid. Operating Budget—That portion of a budget which deals with recurring expenditures such as salaries, electric bills, postage, printing and duplicating, paper supplies, and gasoline. The operating budget may be a separate document from the capital budget, or a consolidated document may be prepared with one section devoted to operating expenditures and another to capital expenditures. Taken together, the operating and the capital budgets should equal the total amount of spending for the fiscal period. Operating Expenses—The cost for personnel, materials and equipment required for a department to function. Operating Revenue—Funds that the government receives as income to pay for ongoing day-to-day operations; includes taxes, fees from specific services, interest earnings and grant revenues. Outcome—The quantified result of an accomplished goal as determined by its measure. Output Indicator—A unit of work accomplished without reference to the resources required for the work (for example, number of permits issued, number of arrests made, miles of road refurbished). Output indicators do not reflect the effectiveness or efficiency of the work performed. Pay-as-you-go Basis—A term used to describe a financial policy whereby capital outlays are financed from current and available revenues rather than borrowing. Performance Budget—A budget format that includes (1) performance goals and objectives and (2) demand, workload, efficiency, and effective- 332 GLOSSARY ness (outcome or impact) measures for each governmental program. Performance Indicators—Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Performance Measurement—Data collected to determine how effective or efficient a program is in achieving its objectives. Personal Property—For property tax purposes in Arizona, personal property is designated as all types of property except land, buildings or other real property improvements. Taxable personal property includes movable items used for agricultural, commercial, industrial or rental-residential purposes. Personal property is not attached permanently to real property and may be removed by its owner without damage to the real property. Mobile homes are also personal property unless the owners file an affidavit affixing the mobile home to their real property. PILT—An acronym for "Payment in Lieu of Taxes", this revenue is received from the federal government by counties with public lands. Some counties have a large percentage of their area in public lands, and find themselves responsible for providing services to thousands of visitors each year. This revenue partially offsets those expenses incurred from public land use, and compensates for revenue lost due to the presence of public, non-taxable federal property in a county. Annually, Coconino County receives at least ten cents per acre for the 4.7 million acres of Federal land in the County. The United States Congress determines the PILT appropriation, and the Bureau of Land Management (BLM) manages the program. Primary Taxes and Values—Primary or "limited" values are used to calculate primary property taxes which are collected to fund the maintenance and operation of school districts, community college districts, counties, cities and State government. Primary values and taxes are both "limited" as to how much they can increase if no changes have been made to the property. Prior-Year Encumbrances—Obligations from previous fiscal years in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is Coconino County Arizona—Adopted Budget FY 2002-2003 reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated. Program—A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible. Program Budget—A budget which allocates money to the functions or activities of a government rather than to specific items of cost to specific departments. Program Performance Budget—A method of budgeting whereby the services provided to the residents are broken down into identifiable service programs or performance units. A unit can be a department, a division or a workgroup. Each program has an identifiable service or output and objectives to effectively provide the service. The effectiveness and efficiency of providing the service by the program is measured by performance indicators. Program Revenue—Revenues earned by a program including fees for services, license and permit fees and fines. Property Tax System—Arizona's property tax system is unique in that it uses two types of property values for taxing purposes, primary and secondary (see definitions of each). Property taxes are applied to each $100 of assessed valuation on real and personal property. The total FY 2003 property tax rate for the Coconino County General Fund is .4153 per $100. Proposed Budget—A plan of financial operations submitted by the County Manager to the Board of Supervisors. This plan reflects estimated revenues, expenditures, transfers, and departmental goals, objectives, and performance/workload indicators. Public Hearing—An open meeting regarding proposed operating or capital budget allocations which provides citizens with an opportunity to voice their views on the merits of the proposals. Purpose—A broad statement of the goals in terms of meeting public service needs that a department is organized to meet. Real Property—Real estate, including land and improvements (buildings, 333 GLOSSARY fencing, paving) classified for purposes of assessment. Regressive Tax—A tax that is relatively more burdensome on lowerincome households. Reserves For Unforeseen Contingencies (Unanticipated)—Funding for nonrecurring, unanticipated expenditures; the funds protect the local government from having to issue short-term debt to cover such needs. Resolution—A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Revenue—An increase in assets or financial resources. Resources—The total amount available for appropriation including estimated revenues, fund transfers and beginning fund balances. Revenue Neutral Position—A position is considered to be revenue neutral when its expenditure impact, i.e., its total cost, is directly offset by the generation of incremental (or "new") revenue. Salary Savings—The reduced expenditures for salaries that result when a position remains unfilled for part of a year or when a more senior employee is replaced by a newer employee at a lower salary. Secondary Taxes and Values—Secondary or "full cash" values are synonymous to market values. They are used to calculate secondary property taxes to support voter-approved budget overrides, bond issues and other debt service, such as Special Districts. Coconino County collects secondary taxes for the Library District Fund, Fire District Assistance Fund and Flood Control District. Service Level—Services or products which comprise actual or expected output of a given program. Focus is on results, not measures or workload. SOBRA—An acronym for "Sixth Omnibus Budget Reconciliation Act;" this is a revenue source of Federal dollars passed through the State as reimbursement for the cost of administering a federally mandated program for pregnant women, and children age eight and under. Source of Revenue—Revenues are classified according to their source Coconino County Arizona—Adopted Budget FY 2002-2003 or point of origin. Special Assessment—A tax or levy customarily imposed against only those specific parcels of real estate that will benefit from a proposed public improvement like a street or sewer Special Districts—An independent government unit organized to perform a single governmental function or a restricted number of related functions. Special districts usually have the power to incur debt and levy taxes; certain types of special districts are entirely dependent upon enterprise earnings and cannot impose taxes. Examples of special districts are water districts, drainage districts, paving districts, flood control districts, hospital districts and fire protection districts. An example in Coconino County is the Kachina Village Improvement District (KVID). Special Revenue Fund—A fund used to account for revenues legally earmarked for a particular purpose. For example, if revenues from a hotel/motel occupancy tax are earmarked for tourism and convention development, a hotel/motel tax fund would account for the revenues and expenditures associated with such purposes. SRP In-Lieu Contribution—The Salt River Project (SRP), a quasigovernmental agency in Arizona, pays a "contribution" to the County as prescribed by State statute based upon the current tax rates. State-Shared Sales Tax—Sales Tax collected by the State and distributed to cities and counties based on a formula set by State statute. Supplemental Appropriation—An additional appropriation made by the government body after the budget year or biennium has started. In Coconino County, this is accomplished by process of budget amendment approved by the Board of Supervisors. Target Budget—Desirable expenditure levels provided to departments in developing the coming year’s recommended budget; based on the prior year’s adopted budget, excluding one-time expenditures, projected revenues and reserve requirements. Tax Levy—The resultant product when the tax rate per one hundred dollars of assessed value is multiplied by the tax base. 334 GLOSSARY Taxes—Compulsory charges levied by a government for the purpose of financing services performed for the common benefits of the people. This term does not encompass special assessments Transfers In/Out—Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Tipping Fees—The cost for use of solid waste facilities charged to individual users. This may be levied on tonnage or cubic foot or cubic yard of solid waste. In Coconino County the tipping fees are levied by the cubic yard and do not cover the entire cost of solid waste handling. Unencumbered Fund Balance—Amount of an appropriation neither expended nor encumbered; generally available for future purposes. User Fees/Charges—Fees imposed for direct receipt of a public service on the party receiving the service. Variable Cost—A cost that increases or decreases relative to increases/decreases in the amount of service provided. Working Cash—Excess of readily available assets over current liabilities; cash-on-hand equivalents which may be used to satisfy cash flow needs. Workload Indicator—A unit of work to be done (for example, number of permit applications received/processed, number of criminal investigations, etc.) Zero-based Budgeting—Zero-based budgeting is a method by which decision makers conduct an annual evaluation of each program’s purpose and priority, weighing it against all other spending possibilities; as a consequence of this evaluation, decision makers may decide not to renew funding for an existing program, or opt to fund an enhanced spending package or provide for another decision unit or to provide base level funding for an entirely new initiative. Coconino County Arizona—Adopted Budget FY 2002-2003 335 This page left intentionally blank. Coconino County Arizona—Adopted Budget FY 2002-2003 336 INDEX Account Groups, 25 Accounting, Basis of, 23 Adult Probation, 227 All funds—Summary Financial Statement, 30 Allocations, FY04 Budget, 66 Analysis of Expenditures, by fund type and category, 48-52 Analysis of Expenditures, General Fund, 47 Analysis of Revenues, All Funds by Category, 32 Analysis of Revenues, general, 32-42 Appointed Officials, vi Assessor, 185 Auto-Lieu Taxes, Revenues, Analysis of, 36 Basis of Accounting, 23 Basis of Budgeting, 23 Board of Supervisors, 139 Budget Allocations, FY04, 66 Budget Calendar, 21 Budget Management Policies, 19 Budget Policies, 18 Budget Priorities, Budget Resolution, iii Budget Tasks and Milestones, 21 Budgeting, Basis of, 23 Calendar, Budget, 21 Capital Funds, Reserves, 54 Capital Funds—Summary Financial Statement, 28 Capital Outlay Expenditures, Analysis of, 52 Capital Projects Funds, description, 24 Career Center, 203 Charges for Services, Revenues, Analysis of, 39 Citizens, Letter to the, 1 Clerk of the Superior Court, 231 Community Development, 289 Community Profile-County Services, 9 Coconino County Arizona—Adopted Budget FY 2002-2003 Community Profile-Employment, 16 Community Profile-Geography, 12 Community Profile-History and Government, 8 Community Profile-Income, 17 Community Profile-Population, 13 Community Profile-Population Change, 14 Community Profile-Unincorporated Population, 15 Community Services, 207 Constable, 235 Contributions, Revenues, Analysis of, 40 Cooperative Extension, 153 County Attorney, 239 County Employment, 16 County Financial Structure, Detail, 23 County Financial Structure, Overview of, 22 County Geography, 12 County Government, 8 County History, 8 County Housing, 17 County Income, 17 County Manager, 143 County Officials, vi County Population, 13 County Population, Change, 14 County Population, Unincorporated, 15 County Services, 9 Debt, County, 75 Debt, Per Capita, 77 Debt, Special District, 75 Debt Management, Policy, 75 Debt Planning, Future, 78 Debt Principle Outstanding, 76 Debt Service, Expenditures, Analysis of, 52 Debt Service, Payments, 76 337 INDEX Debt Service, Policy, 76 Debt Service Funds, description, 24 Debt Service Funds, Reserves, 54 Debt Service Funds-Summary Financial Statements, 29 Elected Officials, vi Elections (Recorder), 189 Employment in the County, 16 Environmental Services, 287 Expenditure Budget, Total, 47 Expenditure Limit, 73 Expenditure Limit Growth, 74 Expenditures, Analysis of, 47-52 Expenditures, Analysis of, by fund type and Category, 47-52 Expenditures, Capital Outlay, Analysis of, 52 Expenditures, Debt Service, Analysis of, 52 Expenditures, General Fund, Analysis of, 47 Expenditures, General Government, Analysis of, 48 Expenditures, Health, Analysis of, 51 Expenditures, Highways and Streets, Analysis of, 49 Expenditures, Public Safety, Analysis of, 48 Expenditures, Sanitation, Analysis of, 51 Expenditures, Welfare, Analysis of, 51 Facilities Management, 157 Fiduciary Funds, description, 25 Finance, 163 Financial Statements, Summary, 26-31 Financial Structure, County, Detail, 23 Financial Structure, County, Overview of, 22 Fines and Forfeitures, Revenues, Analysis of, 39 Fiscal Year 03, Impact of—see Letter to the Citizens, 1 FTE Listing, 81 Fund Balances, 56-65 Fund Types, 24 GASB 34, 23 Coconino County Arizona—Adopted Budget FY 2002-2003 General Fixed Assets, Account Group, description, 25 General Fund, description, 24 General Fund Expenditures, Analysis, 47 General Fund Expenditures, Analysis, general, 47-52 General Fund, Five-Year Financial Summary FY04-FY08, 72 General Fund, Operating Budget, 71 General Fund, Reserves, 54 General Fund, Revenue Assumptions, 43 General Fund, Revenue Projections, 45 General Fund, Revenues, by percentage, 46 General Fund-Summary Financial Statements, 26 General Government, Expenditures, Analysis of, 48 General Government Services, 183 General Long-Term Debt, Account Group, description, 25 Geographic Information Systems, 167 Geography of the County, 12 Glossary, 327 Government of the County, 8 Governmental Funds, 24 Health (department), 214 Health and Social Services, 201 Health Expenditures, Analysis of, 51 Highways and Streets, Expenditures, Analysis of, 49 Highway User Revenue Fund, Revenue, Analysis of, 38 History of the County, 8 Housing in the County, 17 Human Resources, 171 Improvement Districts, 317 Income in the County, 17 Information Technology, 175 Intergovernmental Revenues, Analysis of, 38 Internal Service Funds, description, 24 Investment Income, Revenues, Analysis of, 40 Investment Trust Funds, description, 25 338 INDEX Jail District (Sheriff), 275 Justice Court, Flagstaff, 245 Justice Court, Fredonia, 249 Justice Court, Page, 253 Justice Court, Williams, 257 Juvenile Court Services, 261 Kachina Village Improvement District, 293 Legal Defender, 267 Letter to the Citizens, 1 Licenses and Permits, Revenues, Analysis of, 37 Management Services, 151 Miscellaneous, Revenues, Analysis of, 41 Mission Statement, County, v Non-Departmental, 179 Office of Planning and Budget, 147 Officials in the County, vi Operating Budget Policies, 71 Operating Budget, General Fund, 71 Organization Chart, 79 Other Financing Sources, Revenues, Analysis of, 41 Parks and Recreation, 297 Personnel, Changes in, Total, 80 Policies that Guide the Budget, 18 Policies, Budget Management, 19 Policies, Operating Budget, 71 Policies, Reserves, 53 Policies, Revenue, 33 Policy, Debt Management, 75 Policy and Executive Management, 137 Policy Requirements of the Budget, 18 Population of the County, 13 Population, Unincorporated, of the County, 15 Population Change, of the County, 14 Principle, Outstanding Obligations, 76 Coconino County Arizona—Adopted Budget FY 2002-2003 Priorities, Budget, 66 Priorities, Strategic, 66 Property Tax, Changes, Past to Present, 34 Property Tax, Primary, description, 33 Property Tax, Revenues, Analysis of, 36 Property Tax, Secondary, description, 36 Proprietary Funds, description, 24 Proprietary Funds-Summary Financial Statements, 31 Public Defender, 271 Public Safety and Judicial Services, 223 Public Safety, Expenditures, Analysis of, 48 Public Transit (Community Services), 207 Public Works, 309 Recorder, 189 Reserves, 53 Reserves, Capital Funds, 54 Reserves, Debt Service Funds, 54 Reserves, General Fund, 54 Reserves, Special Revenue Funds, 55 Revenue Assumptions, General Fund, 43 Revenue Policies, 33 Revenue Projections, General Fund, 45 Revenue Sources, chart of, 22 Revenues, Analysis of, All Funds by Category, 32 Revenues, Analysis of, general, 32 Revenues, Analysis of, Top Ten Revenue Sources, 42 Revenues, General Fund, by percentage, 46 Sales Tax, County, description, 36 Sanitation, Expenditures, Analysis of, 51 School Superintendent, 193 Secondary Property Tax, Revenues Analysis of, 36 Services, County, 9 Sheriff, 275 Solid Waste, 303 339 INDEX Special Assessments, Revenues, Analysis of, 37 Special Revenue Funds, description, 24 Special Revenue Funds, Expenditures, Analysis of, 48 Special Revenue Funds, Reserves, 55 State Budget Document, 83-138 State Legal Requirements of the Budget, 18 State Shared Sales Tax, Revenue, Analysis of, 38 Strategic Priorities, Listing of, 66 Summary Financial Statements, 26-31 Superior Court, 283 Table of Contents, vii-ix Tax Rates, 321 Taxes, Auto Lieu, 36 Taxes, description, 33 Taxes, Property, 33 Taxes, Revenues, Analysis of, 36 Taxes, State Shared Sales, 38 Top Ten Revenue Sources, 42 Transportation Services, 307 Treasurer, 197 Trust-in-agency funds, description, 25 Unincorporated population of the County, 15 Uses, chart of, 22 Welfare, Expenditures, Analysis of, 51 Coconino County Arizona—Adopted Budget FY 2002-2003 340