Fiscal Year Ended June 30, 2009 COCONINO MOHAVE APACHE NAVAJO YAVAPAI LA PAZ MARICOPA COUNTY GILA GREENLEE PINAL GRAHAM YUMA PIMA COCHISE SANTA CRUZ District 1 District 2 District 3 District 4 District 5 Comprehensive Annual Financial Report Maricopa County Phoenix, Arizona For the Fiscal Year July 1, 2008 to June 30, 2009 Prepared By Department of Finance Shelby L. Scharbach, Chief Financial Officer INTRODUCTORY SECTION Table of Contents Listing of Maricopa County Officials Organizational Chart Letter of Transmittal Citizens Audit Advisory Committee Letter Certificate of Achievement for Excellence in Financial Reporting Comprehensive Annual Financial Report Table of Contents For the Fiscal Year Ended June 30, 2009 Introductory Section Page Table of Contents Listing of Maricopa County Officials Organizational Chart Letter of Transmittal Maricopa County Citizens Audit Advisory Committee Letter Certificate of Achievement for Excellence in Financial Reporting i v vi vii xi xii Financial Section Independent Auditors’ Report 1 Management’s Discussion and Analysis 3 Basic Financial Statements Definitions of Government-wide Financial Statements and Listing of Major Funds 17 Government-wide Financial Statements Statement of Net Assets Statement of Activities 19 20 Fund Financial Statements Governmental Funds Financial Statements Balance Sheet Statement of Revenues, Expenditures, and Changes in Fund Balances Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 22 24 26 Proprietary Funds Financial Statements Statement of Net Assets Statement of Revenues, Expenses, and Changes in Fund Net Assets Statement of Cash Flows 28 29 30 Fiduciary Funds Financial Statements Statement of Fiduciary Net Assets Statement of Changes in Fiduciary Net Assets 32 33 Basic Financial Statements – Notes 37 Required Supplementary Information Budgetary Comparison Schedules – General Fund and Major Special Revenue Fund General Fund General Fund by Department Detention Operations Fund 75 76 77 78 Note to Budgetary Comparison Schedules i Table of Contents (Continued) For the Fiscal Year Ended June 30, 2009 Schedule of Agent Retirement Plans’ Funding Progress Page 79 Note to Schedule of Agent Retirement Plans’ Funding Progress 80 Modified Approach for Infrastructure Assets 81 Combining and Individual Fund Statements and Schedules 85 Listing of Nonmajor Governmental Funds Governmental Funds Combining Balance Sheet – Nonmajor Governmental Funds Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds 92 108 Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual Special Revenue Funds Adult Probation Fees Fund Adult Probation Grants Fund Air Quality Fees Fund Air Quality Grants Fund Animal Control Field Operations Fund Animal Control Grants Fund Animal Control License/Shelter Fund Ballpark Operations Fund Cactus League Operations Fund CDBG Housing Trust Fund Check Enforcement Program Fund Child Support Enhancement Fund Children’s Issues Education Fund Clerk of Court Fill the Gap Fund Clerk of the Court EDMS Fund Clerk of the Court Grants Fund Conciliation Court Fees Fund Correctional Health Grants Fund County Attorney Fill the Gap Fund County Attorney Grants Fund County Attorney RICO Fund County School Indirect Cost Fund Court Document Retrieval Fund Criminal Justice Enhancement Fund Del Webb Special Revenue Fund Diversion Fund Domestic Relations Mediation Education Fund Elections Grants Fund Emergency Management Fund Environmental Services Environmental Health Fund Environmental Services Grants Fund Events Center Fund ii 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 Table of Contents (Continued) For the Fiscal Year Ended June 30, 2009 Page Special Revenue Funds (Continued) Expedited Child Support Fund Flood Control Fund General Government Grants Fund Human Services Grants Fund Inmate Health Services Fund Inmate Services Fund Judicial Enhancement Fund Justice Court Judicial Enhancement Fund Justice Court Special Revenue Fund Juvenile Probation Diversion Fund Juvenile Probation Grants Fund Juvenile Probation Special Fees Fund Juvenile Restitution Fund Lake Pleasant Recreation Services Fund Law Library Fees Fund Legal Defender Fill the Gap Fund Library District Fund Library District Grants Fund Medical Examiner Grants Fund Palo Verde Fund Parks and Recreation Grants Fund Parks Donations Fund Parks Enhancement Fund Parks Souvenir Fund Parks Spur Cross Ranch Conservation Fund Planning and Development Fees Fund Probate Fees Fund Public Defender Fill the Gap Fund Public Defender Grants Fund Public Defender Training Fund Public Health Fund Public Health Fees Fund Recorder’s Surcharge Fund School Communication Expense Fund School Grants Fund School Transportation Fund Sheriff Donations Fund Sheriff Grants Fund Sheriff Jail Enhancement Fund Sheriff RICO Fund Small School Service Fund Solid Waste Grants Fund Solid Waste Management Fund Spousal Maintenance Enforcement Enhancement Fund Superior Court Fill the Gap Fund Taxpayer Information Fund Transportation Grants Fund Transportation Operations Fund Trial Court Grants Fund Trial Court Special Revenue Fund Victim Compensation Interest Fund Victim Compensation Restitution Fund Victim Location Fund iii 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 Table of Contents (Continued) For the Fiscal Year Ended June 30, 2009 Page Special Revenue Funds (Continued) Waste Management Fund Waste Tire Fund 210 211 Debt Service Funds County Improvement Debt Fund Stadium District Debt Service Fund 212 213 Capital Projects Funds County Improvement Fund Detention Capital Projects Fund Flood Control Capital Projects Fund General Fund County Improvements Fund Intergovernmental Capital Projects Fund Library District Capital Improvement Fund Long Term Project Reserve Fund Transportation Capital Projects Fund Schedule of Capital Projects – Budget and Actual All Capital Improvement Projects 214 215 216 217 218 219 220 221 222 Internal Service Funds Listing of Internal Service Funds Combining Statement of Net Assets Combining Statement of Revenues, Expenses, and Changes in Net Assets Combining Statement of Cash Flows 229 230 232 234 Agency Fund Listing of Agency Fund Statement of Changes in Assets and Liabilities 239 240 Statistical Section Listing of Statistical Information Net Assets by Component Changes in Net Assets Fund Balances, Governmental Funds Changes in Fund Balances, Governmental Funds Tax Revenues by Source, Governmental Funds Assessed Value and Estimated Market Value of Taxable Property Direct and Overlapping Property Tax Rates Principal Property Tax Payers Property Tax Levies and Collections Ratios of Outstanding Debt by Type Legal Debt Margin Information Pledged Revenue Coverage Demographic and Economic Statistics Principal Employers Budgeted Full-time Equivalent County Employees by Function/Program Operating Indicators by Function/Program Capital Asset Statistics by Function/Program iv 243 244 245 247 248 250 251 252 253 254 255 256 257 258 259 260 261 262 Maricopa County Officials BOARD OF SUPERVISORS Fulton Brock, District 1 Don Stapley, District 2 Andrew Kunasek, District 3 Max Wilson, District 4 Mary Rose Garrido Wilcox, District 5 ♦♦♦ COUNTY MANAGER David R. Smith ♦♦♦ CHIEF FINANCIAL OFFICER Shelby L. Scharbach v Organizational Chart Maricopa County Citizens Superintendent of Schools County Attorney Constables Sheriff Board of Supervisors Clerk of the Court Assessor Treasurer Recorder Elected Appointed County Attorney Civil Division STAR Call Center Clerk of the Board Public Works Assistant County Manager Public Defense Services Legal Defender Contract Juvenile Defender Counsel Public Defender Legal Advocate Public Fiduciary County Manager Internal Audit Community Collaboration Assistant County Manager Deputy County Manager Elections Regional Development Services Assistant County Manager Transportation Management and Budget Animal Care and Control Planning and Development Finance Solid Waste Workforce Management & Development Community Development Emergency Management Materials Management Facilities Management Enterprise Technology Equipment Services Integrate General Litigation d Criminal Human Services Health Care Programs Medical Examiner Risk Management Parks and Recreation Employee Health Initiatives Public Health Correctional Health Research and Reporting NonDepartmental vi Environmental Services Air Quality Special Litigation Maricopa County County Administrative Office 301 West Jefferson Street 10th Floor Phoenix, AZ 85003-2143 Phone: 602-506-3571 Fax: 602-506-3328 www.maricopa.gov December 22, 2009 The Honorable Board of Supervisors Maricopa County County Administration Building 301 W. Jefferson Street Phoenix, AZ 85003 Arizona Revised Statute (A.R.S.) §41-1279.21 requires the Office of the Auditor General to conduct financial audits of the accounts and records of County governments. Pursuant to the statute, the Office of the Auditor General audited the Comprehensive Annual Financial Report (CAFR) of Maricopa County in accordance with generally accepted auditing standards for the year ended June 30, 2009. This report consists of management’s representations concerning the finances of Maricopa County. Consequently, management assumes full responsibility of the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, management of Maricopa County has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient reliable information for preparation of Maricopa County’s financial statements in conformity with generally accepted accounting principles (GAAP). Because the cost of internal control should not outweigh their benefits, Maricopa County’s comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The goal of the independent audit was to provide reasonable assurance that the financial statements of Maricopa County for the fiscal year ended June 30, 2009, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditors expressed an unqualified opinion on the Maricopa County financial statements for the fiscal year ended June 30, 2009. The auditors concluded that the financial statements were considered fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first component of the financial section of this report. The independent audit of the financial statements of Maricopa County was part of a broader, federally mandated “Single Audit” designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government’s internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. This report will be available in Maricopa County’s separately issued Single Audit Report to be issued at a future date. vii GAAP requires management’s discussion and analysis (MD&A) immediately following the independent auditor’s report and provides a narrative introduction, overview, and analysis of the basic financial statements. This MD&A complements this letter of transmittal and should be read in conjunction with it. County Profile Maricopa County was established on February 14, 1871 and is located in the south-central portion of the State of Arizona. According to Arizona Department of Commerce, at July 1, 2008, Maricopa County contained 60.15 percent of the states total population (www.azcommerce.com). The County occupies 9,224 square miles of which 2,128 square miles are incorporated. Phoenix is the capital of Arizona as well as the county seat for Maricopa County. Maricopa County operates under a five member elected Board of Supervisors who appoints a County Manager. The County Manager is responsible for the general administration and overall operations of the various County departments. The County has several-elected officials including the Assessor, Clerk of the Superior Court, Constables, County Attorney, Recorder, Sheriff, Superintendent of Schools, and the Treasurer. Maricopa County includes in its financial statements all activities of the County and its component units. Component units are legally separate entities for which the County is considered to be financially accountable. See Note 1 to the Notes to the Financial Statements - Summary of Significant Accounting Policies for additional information. Maricopa County offers a wide variety of governmental services, including: • Community Resources: Library District, Stadium District, and Superintendent of Schools • County Administration: Board of Supervisors, County Administrator, Assessor’s Office, Clerk of the Board, Elections, Finance, Human Resources, Information Technology, Treasurer’s Office and Facilities Management • Justice and Law Enforcement: Clerk of the Superior Court, County Attorney, Trial Court, Adult Probation, Juvenile Probation, Sheriff’s Department, Public Defender and Public Fiduciary • Medical Services: Public Health, Human Services and Medical Examiner • Public Works: Flood Control District, Transportation Department and Solid Waste Management The annual budget serves as the foundation for Maricopa County’s financial planning and control. The County is required by A.R.S. §42-17101 et. seq. to annually prepare and adopt a balanced budget. Arizona law further requires that no expenditure shall be made or liability incurred in excess of the amounts budgeted except as provided by law. Maricopa County’s annual budget is available on the Internet at the following address: http://www.maricopa.gov/budget/. Economic Outlook Maricopa County has a variety of industries within its boundaries with the majority comprised of high tech, financial, and service industries. Some of the major employers located in the state include Wal-Mart, Banner Health Systems, Wells Fargo & Co. and various local governments (The Book of Lists). viii Because of a favorable climate and mild weather conditions, tourism is also a large factor in the strength of the local economy. Major sporting events can be held year around and many people come to the area during the winter months. Maricopa County is the home to teams from major league professional sports, which include the Arizona Cardinals of the National Football League (NFL), Phoenix Suns of the National Basketball Association (NBA), Arizona Diamondbacks of the Major League Baseball (MLB) and the Phoenix Coyotes of the National Hockey League (NHL). Maricopa County also hosts twelve major league baseball teams for the annual spring training Cactus League. Maricopa County is also a host to other major sporting events such as the FBR Open, formerly known as the Phoenix Open, golf tournament, and Phoenix International Raceway, which hosts two major NASCAR events each year. Cities within Maricopa County also host college bowl games such as the Fiesta Bowl and the Insight Bowl. As Arizona’s economy starts to recover from the economic downturn, it is projected that job growth will begin by the end of 2010 due to the Federal government economic stimulus spending, low interest rates, the injection of liquidity into financial institutions, and stable prices for goods to motivate some increased levels of purchasing (www.workforce.az.gov). Maricopa County’s unemployment rate increased to 8.7 percent as of October 2009, which remains below both the State of Arizona and the United States unemployment rates of 9.3 percent, and 10.2 percent, respectively (www.azcommerce.com). Financial Policies and Long-Term Financial Planning Financial Planning – Maricopa County has a fiscally conservative management philosophy, which has allowed the County to be financially successful. Maricopa County prepares a five-year financial forecast, with the assistance of an economist, which is updated on a quarterly basis for several major funds, including the General Fund and Detention Fund. The five-year forecast provides a conservative estimate of the County’s fiscal condition given realistic economic trends, current Board policies, and existing laws. The forecast does not incorporate anticipated policy changes, spending priorities, or proposed new revenue sources. Capital Improvement Program – Maricopa County’s Capital Improvement Program (CIP) identifies capital projects to be completed over the next five years. Because these projects typically span more than one fiscal year, the plans are updated annually to track existing projects, identify new projects, and update funding estimates and forecasts. It is the County’s policy that new capital projects will be undertaken only if future operating revenues are reasonably estimated to be sufficient to support associated future operating costs. Operating costs associated with new facilities are budgeted by the user department in conjunction with the Facilities Management Department. Estimated operating costs, as well as anticipated savings in lease costs and operating costs of facilities to be replaced are factored into the County’s ten-year financial forecast. Due to the economic downturn, the County has cancelled, delayed or downsized projects in order to concentrate efforts on continuing the new Court Tower project. The Court Tower project has a budget of $339.5 million and is scheduled for completion in November 2011. The Court Tower is to be located adjacent to the downtown County Court complex in Phoenix. The 682,792 square foot project includes 32 courts, jury assembly, in-custody holding, and secure judicial parking. Debt Management – Maricopa County utilizes a modified “pay as you go” financial policy for large capital improvement projects and other infrastructure. The County pays cash for many capital improvements, or utilizes lease reversions or other funding sources from the General Fund to pay for large dollar projects. The use of “pay as you go” for the Court Tower project is estimated to save taxpayers $191 million in estimated debt service payments over twenty years. In addition, this funding philosophy will allow the County to avoid assessing a secondary tax levy for debt service for the Court Tower that would have cost the average taxpayer approximately $9.00 annually. Cash Management – Maricopa County maintains deposits and investments in the Treasurer’s Pool and outside of the Treasurer’s Pool. The Treasurer’s Pool invests all idle monies not specifically invested for a fund or program. In addition, the Treasurer determines the fair value of those pooled investments ix monthly and at June 30. Deposits and investments held outside of the Treasurer’s Investment Pool represent a small portion of the County’s total investments. It is the County’s investment policy to: collateralize all deposits by at least 101 percent of the deposits not covered by depository insurance; preserve the principal value and the interest income of an investment; hold investments to maturity, where practical, to avoid any loss on investments resulting from an early sale or retirement of an investment; and require all of the Treasurer’s securities be held by the agent or trust department and in the County’s name. Expenditure Limitation – On June 30, 1980, Arizona voters approved general propositions amending the Arizona Constitution to establish expenditure and revenue limitations for local governments. The purpose of the expenditure limitation is to control expenditures and to limit future increases in spending to adjustments for inflation, deflation and population growth of the County. The Constitution also limits the amount of revenues that may be generated from property taxes. A two-percent plus new construction annual increase is the maximum allowed by law unless special voter approval is obtained. This report will be available in Maricopa County’s separately issued Expenditure Limitation Report to be issued at a future date. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to Maricopa County for its comprehensive annual financial report for the fiscal year ended June 30, 2008. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both U.S. general accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report could not be accomplished without the efficient and dedicated services of the Department of Finance staff, the assistance of administrative personnel in the various departments, and the competent service of the Office of the Auditor General. We appreciate all of those who assisted in and contributed to the preparation of this report. We also wish to express our sincere appreciation to the Board of Supervisors for their support in planning and overseeing the financial operations of the County in a responsible and progressive manner. Respectfully submitted, David R. Smith County Manager Shelby L. Scharbach Chief Financial Officer x xi xii FINANCIAL SECTION Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements Basic Financial Statements - Notes Required Supplementary Information Budgetary Comparison Schedules - General Fund and Major Special Revenue Fund Note to Budgetary Comparison Schedules Schedule of Agent Retirement Plans' Funding Progress Modified Approach for Infrastructure Assets Combining and Individual Fund Statements and Schedules Nonmajor Governmental Funds Internal Service Funds Agency Fund STATE OF ARIZONA OFFICE OF THE DEBRA K. DAVENPORT, CPA AUDITOR GENERAL WILLIAM THOMSON AUDITOR GENERAL DEPUTY AUDITOR GENERAL Independent Auditors’ Report Members of the Arizona State Legislature The Board of Supervisors of Maricopa County, Arizona We have audited the accompanying financial statements of the governmental activities, aggregate discretely presented component units, each major fund, and aggregate remaining fund information of Maricopa County as of and for the year ended June 30, 2009, which collectively comprise the County’s basic financial statements as listed in the table of contents. These financial statements are the responsibility of the County’s management. Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of three departments and a discretely presented component unit, the Housing Authority, which account for the following percentages of the assets, liabilities, revenues and other sources, and expenses or expenditures and other uses of the opinion units affected: Opinion Unit/Department Government-wide Statements Governmental activities: Stadium District Risk Management Employee Benefits Trust Aggregate discretely presented component unit: Housing Authority Fund Statements Aggregate remaining fund information: Stadium District Risk Management Employee Benefits Trust Assets Liabilities Revenues/ Sources/ Additions Expenses/ Expenditures/Uses/ Deductions 7.37% 1.24% 1.33% 9.60% 11.51% 2.96% 0.62% 0.07% 0.14% 0.89% 0.00% 0.00% 100.00% 100.00% 99.40% 99.52% 0.98% 2.00% 2.15% 0.05% 32.01% 8.22% 0.09% 0.24% 0.86% 0.09% 0.19% 0.81% Those financial statements were audited by other auditors whose reports thereon have been furnished to us, and our opinions, insofar as they relate to the amounts included for those entities, are based solely on the reports of the other auditors. 2910 NORTH 44 th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553 -0333 • FAX (602) 553-0051 We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit and the reports of the other auditors provide a reasonable basis for our opinions. In our opinion, based on our audit and the reports of the other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, aggregate discretely presented component units, each major fund, and aggregate remaining fund information of Maricopa County as of June 30, 2009, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in conformity with U.S. generally accepted accounting principles. The Management’s Discussion and Analysis on pages 3 through 14, the Budgetary Comparison Schedules on pages 75 through 78, the Schedule of Agent Retirement Plans’ Funding Progress on pages 79 and 80, and the Infrastructure Assets information on page 81 are not required parts of the basic financial statements, but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming our opinions on the financial statements that collectively comprise the County’s basic financial statements. The introductory section, combining and individual fund statements and schedules, and statistical section listed in the table of contents are presented for purposes of additional analysis and are not required parts of the basic financial statements. The combining and individual fund statements and schedules have been subjected to the auditing procedures applied by us and the other auditors in the audit of the basic financial statements and, in our opinion, based on our audit and the reports of the other auditors, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them. In accordance with Government Auditing Standards, we will also issue our report on our consideration of the County’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters at a future date. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Debbie Davenport Auditor General December 22, 2009 Management’s Discussion and Analysis This discussion and analysis is intended to be an easily readable analysis of Maricopa County’s (County) financial activities based on currently known facts, decisions or conditions. This analysis focuses on current year activities and should be read in conjunction with the Transmittal Letter that begins on page vii and with the County’s basic financial statements following this section. Financial Highlights • The total assets of the County exceeded its liabilities at the close of the fiscal year by $4,045.8 million (net assets), an increase of 5.2 percent from the prior year. Of this amount, $776.4 million (unrestricted net assets) may be used to meet the County’s ongoing obligations to citizens and creditors. Composition of Net Assets (in millions) Unrestricted $776.4 (19%) Invested in capital assets, net of related debt $2,704.2 (67%) Restricted $565.2 (14%) • The County’s total net assets as reported in the Statement of Activities increased by $200.0 million from the prior year. The County’s primary sources of revenue are from taxes, charges for services, and grants and contributions. Revenue Sources (in millions) Operating Grants & Contributions $229.0 (12%) Other $52.4 (3%) Capital Grants & Contributions $124.2 (6%) Charges for Services $287.8 (15%) Taxes - $1,219.8 (64%) • The County’s governmental funds reported combined fund balances of $1,424.8 million, an increase in fund balance of $22.0 million over the prior fiscal year. Approximately 97.0 percent of the combined fund balances or $1,381.7 million is unreserved and available to meet the County’s current and future needs. 3 Management’s Discussion and Analysis (Continued) • Unreserved fund balance for the General Fund decreased by 19.9 percent to $410.0 million; approximately 46.6 percent of total General Fund expenditures. In accordance with Arizona Revised Statutes (A.R.S.), this entire amount is budgeted to be spent in the next fiscal year. A.R.S. §42-17151 requires that total estimated sources of revenue must equal the total estimated expenditures in the budget for the current fiscal year. In addition, A.R.S. §42-17102 stipulates that the estimated expenditures may include an amount for unanticipated contingencies or emergencies. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the County’s basic financial statements. The County’s basic financial statements consist of three components: 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to the basic financial statements. Required Supplementary Information is included in addition to the basic financial statements. The Combining and Individual Fund Statements and Schedules – Nonmajor Funds begin on page 92. Government-wide Financial Statements are designed to provide readers with a broad overview of the County’s finances, in a manner similar to private-sector businesses. • The Statement of Net Assets presents information on all County assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the County is improving or deteriorating. • The Statement of Activities presents information showing how net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of these government-wide financial statements distinguish functions of the County that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a portion of their costs through user fees and charges (business-type activities). The governmental activities of the County include general government; public safety; highways and streets; health, welfare and sanitation; culture and recreation; education; and interest on long-term debt. The County has no business-type activities. Component units are legally separate entities for which the County is considered to be financially accountable. Blended component units, although legally separate entities, are in substance part of the County’s operations. Therefore, data from these units is combined with data of the primary government. Discretely presented component units, on the other hand, are reported in a separate column in the government-wide financial statements to emphasize they are legally separate from the County. The Maricopa County Flood Control District, Maricopa County Library District, Maricopa County Public Finance Corporation, Maricopa County Special Assessment Districts, Maricopa County Stadium District, and the Maricopa County Street Lighting Districts are reported as blended component units. The Housing Authority of Maricopa County and Maricopa County Sports Commission are reported as discretely presented component units. However, during the year, the County Board of Supervisors voted to terminate the Phoenix Regional Sports Commission, see Note 1 – Summary of Significant Accounting Policies for further information. The Government-wide financial statements can be found on pages 19-21 of this report. Fund Financial Statements are groupings of related accounts that are used to maintain control over resources that have been segregated for specific activities or objectives. The County, like other state and local governments, uses fund accounting to ensure and demonstrate finance-related legal compliance. All of the funds of the County can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. 4 Management’s Discussion and Analysis (Continued) • Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a county’s nearterm financing requirements. Governmental funds include the general, special revenue, debt service, and capital projects funds. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds Balance Sheet and the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The County reports five major governmental funds. Information is presented separately in the governmental funds Balance Sheet and in the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund, Detention Operations Fund, County Improvement Debt Fund, County Improvement Fund and General Fund County Improvements Fund. Data from the other governmental funds (nonmajor) are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements, which begin on page 92 of this report. The governmental funds financial statements can be found on pages 22-26 of this report. • Proprietary funds are used to account for the County’s internal service funds. Internal service funds are an accounting device used to accumulate and allocate costs internally among the County’s various functions. The County uses internal service funds to account for its equipment services, telecommunications, reprographics, risk management, employee benefits trust, and sheriff warehouse functions. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the governmentwide financial statements. The County’s internal service funds are combined into a single, aggregated presentation in the proprietary funds financial statements. Individual fund data for the internal service funds is provided in the form of combining statements, which begin on page 230 of this report. The proprietary fund financial statements can be found on pages 28-30 of this report. • Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the County’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The fiduciary funds financial statements can be found on pages 32-33 of this report. Notes to the Financial Statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes can be found on pages 37-71 of this report. Required Supplementary Information is presented concerning the County’s General Fund and Detention Operations Fund. A budgetary comparison schedule has been provided for both of these funds to demonstrate compliance with budget and additional information is provided by the Note to Budgetary Comparison Schedules. Also presented is the schedule of funding progress for the County’s two agent 5 Management’s Discussion and Analysis (Continued) retirement plans and infrastructure assets reported using the modified approach. Required supplementary information can be found on pages 75-81 of this report. Government-wide Financial Analysis This year is the eighth fiscal year that the County applied Governmental Accounting Standards Board (GASB) Statement No. 34. Net Assets Net assets may serve over time as a useful indicator of a government’s financial position. The following table reflects the condensed Statement of Net Assets of the County for June 30, 2009, as compared to the prior year. Statement of Net Assets As of June 30 (in millions) Governmental Activities 2009 Current and other assets Capital assets Total assets Current liabilities Long-term liabilities Total liabilities Net assets Invested in capital assets, net of related debt Restricted Unrestricted Total net assets * 2008* $ 1,713.5 2,886.5 4,600.0 $ 1,683.0 2,741.8 4,424.8 180.1 374.1 554.2 196.0 383.0 579.0 2,704.2 565.2 776.4 $ 4,045.8 2,546.8 526.2 772.8 $ 3,845.8 % Chg P/Y 1.8% 5.3 4.0 (8.1) (2.3) (4.3) 6.2 7.4 0.5 5.2 Net assets and capital assets amounts for fiscal year 2008 were restated for various infrastructure adjustments related to the prior period. See Note 3 – Beginning Balances Restated for additional information. By far, the largest portion - $2.7 billion or 67 percent - of the County’s net assets reflects the investment in capital assets (e.g., land, buildings and improvements, machinery and equipment, infrastructure and construction in progress), less accumulated depreciation and any related debt used to acquire those assets that is still outstanding. Net assets invested in capital assets increased by $157.4 million due to an increase in net capital assets of $144.7 million, which was magnified by a decrease in capital related debt, net of unspent proceeds, of $22.1 million. The change in capital related debt, net of proceeds, included a decrease in capital related debt of $15.0 million and a decrease in unspent proceeds of $2.3 million. The decrease in capital related debt was a result of the payment of regularly scheduled debt payments and was not due to any early debt refunding. The large increase in capital assets is mainly attributed to Transportation infrastructure capital projects, which increased $138.4 million from the prior year. These projects are accounted for in the Transportation Capital Projects Fund, which had capital outlay expenditures of $65.0 million. In addition to the Transportation infrastructure assets resulting from capital outlay, the County received $106.6 million in donated Transportation infrastructure from other jurisdictions. The County uses capital assets to provide services to its citizens; consequently, these assets are not available for future spending. Although the County’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. 6 Management’s Discussion and Analysis (Continued) The second component of the County’s total net assets, $565.2 million or approximately 14 percent, represents resources that are subject to external restrictions on how they may be used. This component increased by $39.0 million from the prior year. The final component consists of unrestricted net assets, $776.4 million or 19 percent, and may be used to meet the County’s ongoing obligations. Unrestricted net assets increased from fiscal year 2008 by $3.6 million. Both the increases in the restricted and unrestricted net assets can be attributed to revenues exceeding expenses for the fiscal year. Although the economic environment is in a decline, with less revenue collected than the prior year, the County was able to ensure that expenses did not exceed revenues by employing a conservative approach to forecasting and budgeting. The County minimized the negative impact of the economy by utilizing budget balancing tactics, while still providing the citizens with mandated services. Changes in Net Assets As discussed previously, the County’s total net assets of $4.0 billion increased by $200.0 million as reported in the Statement of Activities. The following table reflects the condensed Statement of Activities of the County for the fiscal year 2009 compared to the prior year and indicates the changes in net assets for governmental activities: Governmental Activities 2009 2008* Revenues: Program revenues: Charges for services Operating grants and contributions Capital grants and contributions $ 287.8 229.0 124.2 $ 273.5 263.4 68.4 5.2% (13.1) 81.6 General revenues: Taxes Other Total Revenues 1,219.8 52.4 1,913.2 1,282.9 86.0 1,974.2 (4.9) (39.3) (3.1) Expenses: General government Public safety Highways and Streets Health, welfare and sanitation Other** Total Expenses 174.7 984.6 90.3 403.8 59.8 1,713.2 182.9 965.9 143.4 383.9 63.7 1,739.8 (4.5) 1.9 (37.1) 5.2 (6.0) (1.5) 200.0 3,845.8 $4,045.8 234.4 3,611.4 $3,845.8 (14.6) 6.5 5.2 Change in net assets Net assets – beginning, as restated Net assets – ending * ** % Chg P/Y Net assets for fiscal year 2008 were adjusted by $4.6 million for various Transportation infrastructure adjustments related to the prior period. See Note 3 – Beginning Balances Restated for additional information. The functions of culture and recreation, and education along with interest on long-term debt are shown in the condensed Statement of Activities above as other expenses. One of the main differences a reader will see between the governmental funds reported in the fund financial statements and the Statement of Activities is that governmental funds in the fund financial statements report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is reported as a capital asset and the expense of those assets is allocated over their estimated useful lives and reported as depreciation expense. Capital outlay expenditures exceeded depreciation expense in the current period by $131.1 million. This increase is offset by disposals and other miscellaneous capital asset transactions, such as donations, totaling $14.3 million. 7 Management’s Discussion and Analysis (Continued) In the government-wide Statement of Activities, the significant revenues reported included taxes (Countylevied, general sales, and vehicle license taxes), charges for services, and operating grants, which represent 65.8, 15.0 and 12.0 percent, respectively, of total governmental activities revenues for fiscal year 2009. Tax revenues in total decreased by $63.1 million from the prior year. All tax revenues, with the exception of property taxes, decreased from the prior year, which is a result of the declining economic environment. The increase in property taxes of $38.3 million in fiscal year 2009 was offset by decreases in sales taxes, other County-levied taxes, and vehicle license taxes of $66.0, $22.0, and $13.3 million, respectively. Fiscal year 2009 property tax revenue continued to increase from the prior year even with current falling housing values as there is a lag period between the actual decline in market value and when that decline is recognized for the assessed valuation used for the property tax rate and levy. The primary assessed valuations applicable to fiscal year 2010 are anticipated to decrease. Charges for services revenue increased $14.3 million from the prior year primarily from the reclassification of $21.9 million in Transportation intergovernmental charges for services from the intergovernmental revenue lineitem to the charges for services line-tem, which resulted in a corresponding decrease in operating grants and contributions revenue. Thus, this increase does not represent additional charges for services revenue realized by the County or an actual drop in operating contributions for the year. Including the reclassification based decrease discussed above, operating grants and contributions decreased $34.4 million in total from the prior year. Although capital grants and contributions represents only 6.5 percent of the County’s total revenues, it increased $55.8 million from the prior-year due to additional donations and contributions related to infrastructure assets. During fiscal year 2009, the County received a total of $111.6 million in Flood Control and Transportation infrastructure assets from other jurisdictions compared to $45.4 million in fiscal year 2008. Tax and other operating revenues provide the principal support for the functions of the County, which include general government; public safety; highways and streets; health, welfare and sanitation; culture and recreation; and education. Although, total expenses remained consistent with the prior year, decreasing only $26.6 million or 1.5 percent, fluctuations within the functional classifications occurred between fiscal years 2008 and 2009. The most significant fluctuations were in the public safety; highways and streets; and health, welfare and sanitation functions, with net changes of $18.7, ($53.1), and $19.9 million, respectively. The increase in public safety function expenses is primarily attributable to the State Budget Neutrality Compliance Fund payment of $24.2 million, of which $17.9 million was paid from the public safety function. See page 10 for more information. The decrease in highways and streets expenses is primarily due to a decrease in the amount of capital outlay not resulting in a capital asset of $16.9 million from the prior year. As a higher amount of capital outlay was reclassified as an asset, the amount expensed on the government-wide statements decreased. In addition, the decrease in expenses is also due to a decrease in asset deletions, including infrastructure related assets, of $17.3 million, which resulted in a lower loss on disposal of assets in fiscal year 2009 from the prior year. The increase in health, welfare, and sanitation expenses is primarily due to the State Budget Neutrality Compliance Fund payment of which $3.2 million was paid from the health, welfare and sanitation function and additional ALTCS withholdings of $8.0 million from the prior fiscal year. See page 10 for more information. Financial Analysis of the County’s Funds As noted earlier, the County uses fund accounting to ensure and demonstrate compliance with financerelated legal requirements. Governmental Funds. Governmental activities are contained in the general, special revenue, debt service, and capital projects funds. The focus of the County’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the County’s financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. 8 Management’s Discussion and Analysis (Continued) As of June 30, 2009, the governmental funds reported combined fund balances of $1,424.8 million and an increase in fund balance of $22.0 million over the prior fiscal year. Approximately 97.0 percent of the combined fund balances or $1,381.7 million is available to meet the County’s current and future needs (unreserved fund balance). The remaining fund balance is reserved for inventories, intergovernmental loans, advances and debt service. The following funds are the County’s major governmental funds: The General Fund is the County’s primary operating fund. At the end of the current fiscal year, unreserved fund balance of the General Fund was $410.0 million, while total fund balance was $431.0 million. This represents a decrease in the unreserved fund balance from the prior year of $102.1 million, or 19.9 percent. As a measure of the General Fund’s liquidity, it may be useful to compare both unreserved fund balance and total fund balance to the total fund expenditures. Unreserved fund balance represents 46.6 percent of the total fiscal year 2009 General Fund expenditures, while total fund balance represents 49.0 percent of that same amount. These ratios indicate a strong fund balance position in comparison to expenditures. The Detention Operations Fund is a special revenue fund that was established under the authority of propositions 400 and 401, which were passed in the General Election of November 3, 1998. These propositions authorized a temporary 1/5 of one-cent sales tax to be used for the construction and operation of adult and juvenile detention facilities. On November 5, 2002, the voters approved the extension of the 1/5 of one-cent sales tax in the General Election to be used for jail facility operations. The extension begins in the month following the expiration of the original tax and may continue for not more than twenty years after the date the tax collection begins. The Detention Operations Fund accounts for the jail tax revenue along with transfers from the General Fund for maintenance of effort (MOE). The MOE transfer from the General Fund is used to support the jail detention operations. Arizona Revised Statutes require the County to calculate the maintenance of effort transfer on an annual basis. The Detention Operations Fund transfers monies to the Detention Capital Projects Fund for the construction of the jail facilities. At the end of the current fiscal year, total fund balance of the Detention Operations Fund was $190.8 million, of which more than 99 percent is unreserved. This was an increase in total fund balance of $35.1 million, or 22.6 percent, from the prior fiscal year. Although the fund had more expenditures than revenues by $134.1 million, the increase in fund balance can be attributed to net transfers of $169.1 million, which was a net increase of $35.3 million over the prior year. Transfers from the General Fund for maintenance of effort were $170.1 million while transfers to the Detention Capital Projects Fund were $951.0 thousand. The amount to be transferred to the Detention Capital Projects Fund for any given year is determined through the budget planning process. The County Improvement Debt Fund is a debt service fund that accounts for the debt service on the Lease Revenue Bonds, Series 2001; the Lease Revenue Refunding Bonds, Series 2003; Lease Revenue Bonds, Series 2007A; Lease Revenue Refunding Bonds, Series 2007B; Lease Trust Certificates, Series 2004; and other long-term obligations. At the end of the current fiscal year, unreserved fund balance of the County Improvement Debt Fund was $7.0 million, while total fund balance was $15.8 million. The County Improvement Fund is a capital projects fund that accounts for capital projects funded through the issuance of long-term obligations. Projects currently funded include justice and administrative facilities. At the end of the current fiscal year, fund balance of the County Improvement Fund was $1.7 million, all of which is unreserved. The General Fund County Improvements Fund is a capital projects fund that accounts for capital projects funded by transfers from the General Fund. Projects that are currently funded include justice, administrative and parks facilities. At the end of the current fiscal year, fund balance of the General Fund County Improvements Fund was $419.8 million, all of which is unreserved. 9 Management’s Discussion and Analysis (Continued) The following table presents the amount of all governmental funds revenues from various sources as well as increases or decreases from the prior year. Revenues Classified by Source Governmental Funds (in millions) 2009 Revenues by Source Taxes Intergovernmental Charges for services Other Totals Amount $ 687.0 783.9 169.5 179.0 $ 1,819.4 2008 Percent of Total 38% 43 9 10 100% Percent of Total 35% 47 8 10 100% Amount $ 672.2 904.6 153.4 188.8 $ 1,919.0 Increase/(Decrease) % Chg Amount P/Y $ 14.8 2.2% (120.7) (13.3) 16.1 10.5 (9.8) (5.2) $ (99.6) (5.2) During fiscal year 2009, the County experienced a decrease in governmental revenues from the previous year of $99.6 million, a 5.2 percent decrease. This decrease in revenue is mainly attributable to the decrease in sales tax related revenues for the General Fund and Detention Operations Fund of $66.0 and $21.2 million, respectively, as detailed below. Intergovernmental and taxes revenues comprise 81 percent of total governmental funds revenue. Taxes revenues increased from fiscal year 2008 as a result of additional property tax revenue of $32.9 million, which was a result of an increase in assessed valuations. Fiscal year 2009 property tax revenue continued to increase from the prior year even with the continued decline in housing values as there is a lag period between the actual decline in market value and when that decline is recognized for the assessed valuation used for the property tax rate and levy. This increase in property tax revenue was partially offset by a decrease in jail tax revenue of $21.2 million in the Detention Operations Fund, which is a result of the continued decline of sales tax revenues in the County and State due to the ailing economy. Likewise, the decrease in intergovernmental revenue was mainly attributed to a decrease in the sales tax apportionment, as reported in the General Fund, of $66.0 million. As with the jail tax revenue, the decrease in General Fund sales tax apportionment is due to the continued downturn in the County’s and State’s economy. Intergovernmental revenue also decreased due to the reclassification of Transportation cost-sharing revenue from intergovernmental to charges for services, for which the County received $22.0 million in fiscal year 2008. This reclassification of cost-sharing revenue resulted in an increase in charges for services revenue over the prior-year, but does not represent a true increase in revenue. The following table presents the amount of all governmental funds expenditures by function compared to prior year amounts. Expenditures by Function Governmental Funds (in millions) 2009 Expenditures by Function General government Public safety Health, welfare and sanitation Capital outlay Other Totals 2008 Amount 176.7 895.8 396.7 Percent of Total 10% 49 22 220.5 125.7 $ 1,815.4 12 7 100% $ $ Amount 173.3 883.0 378.8 279.0 126.7 $ 1,840.8 Percent of Total 9% 48 21 15 7 100% Increase/(Decrease) % Chg Amount P/Y $ 3.4 2.0% 12.8 1.4 17.9 4.7 $ (58.5) (1.0) (25.4) (21.0) (.8) (1.4) Expenditures from governmental fund types for fiscal year 2009 decreased by $25.4 million, a 1.4 percent decrease from the prior year. Although expenditures decreased overall, general government, public safety and health, welfare and sanitation experienced a total increase of $34.1 million from the prior year. This increase is primarily attributable to an increase in payments to the State of Arizona of $32.2 million from the prior year for additional ALTCS withholdings of $8.0 million and State Budget Neutrality Compliance Fund payments of $24.2 million. The State Budget Neutrality Compliance Fund payment was 10 Management’s Discussion and Analysis (Continued) pursuant to Arizona State Laws 2008, Chapter 288, Section 10, a result of the State of Arizona fiscal year 2009 budget balancing initiatives. The decrease in capital outlay expenditures is partially due to the County-wide capital purchasing freeze implemented in March 2008 as a response to the economic downturn. The capital outlay decrease is also due to the completion of several major capital projects funded through Lease Revenue Bonds and accounted for in the County Improvement Fund, for which capital project expenditures decreased $29.9 million from the prior year. General Fund Budgetary Highlights The difference between the original budget and the final amended budget for the General Fund resulted in an increase in revenues of $211.0 thousand and an increase in expenditures of $23.2 million. The increase in budgeted expenditures was primarily a result of an increase in the contingency budget in the General Government Department. Due to revenue shortfalls, contingency expenditures were utilized to help balance the budget. A significant unfavorable revenue variance, as compared to the budget, was incurred for intergovernmental revenues of $73.8 million. This variance is primarily due to state shared sales taxes received being less than anticipated due to the decline in the state’s economic environment. Significant favorable expenditure variances, as compared to the budget, were incurred in the General Government Department (general government function) of $203.7 million. These savings were a result of spending from the contingency and reserve funds that was less than anticipated. None of the variances between the budget and actual amounts were significant enough to affect the County’s ability to provide future services. Capital Assets and Long-Term Liabilities Capital Assets The County’s capital assets balance as of June 30, 2009, was $2.9 billion (net of accumulated depreciation). Capital assets include land, buildings and improvements, infrastructure, machinery and equipment, and construction in progress. The County reports infrastructure assets, which consist of the Flood Control District and Transportation Department infrastructure, in the government-wide financial statements in accordance with GASB Statement No. 34. Additional information regarding infrastructure assets can be found in the Notes to the Financial Statements (Note 1 – Summary of Significant Accounting Policies and Note 11 – Capital Assets). The Flood Control District infrastructure assets consist of drainage systems, dams, flood channels and canals. Flood Control infrastructure is reported using the depreciation approach and the County uses the straight-line method of depreciation on these assets. At June 30, 2009, Flood Control District infrastructure-related assets consisted of land, infrastructure and construction in progress of $242.5, $234.8, and $154.2 million, respectively, net of any related accumulated depreciation. The Transportation Department infrastructure assets consist of a roadway system and a bridge system. Both systems are reported under the modified approach, which means the County will maintain the assets using an asset management system and will document that the infrastructure assets are being preserved at the established condition level. During fiscal year 2009, the condition level of both systems was within the established condition level. Actual maintenance/preservation costs varied by ($2,181,608) and $1,864,234 from the estimated costs for the roadway and bridge system, respectively. Roadway system actual maintenance and preservation costs exceeded estimated costs as funds originally budgeted for capital purchases were reallocated for roadway maintenance. These funds were not included in the original estimated costs. Bridge maintenance and preservation costs fell below the estimated costs as two bridge repair projects were delayed due to final review and approval of the design plans. See Required Supplementary Information on page 81 for additional information. At June 30, 2009, Transportation Department infrastructure-related assets consisted of land, infrastructure and construction in progress of $247.4, $645.9, and $25.3 million, respectively. 11 Management’s Discussion and Analysis (Continued) Capital assets for governmental activities are presented below (in millions) to illustrate changes from the prior year: Governmental Activities 2008* 2009 Land Infrastructure Buildings and improvements (net of accumulated depreciation) Machinery and equipment (net of accumulated depreciation) Construction in progress Infrastructure (net of accumulated depreciation) Totals $ $ 614.8 645.7 $ 569.8 573.6 $ Change $ % Change 45.0 72.1 7.9% 12.5 1,119.9 1,126.1 (6.2) (0.6) 108.9 230.1 106.9 198.3 2.0 31.8 1.9 16.0 167.2 2,741.9 (.1) 144.6 (0.1) 5.3 167.1 2,886.5 $ * The capital asset amounts for fiscal year 2008 were restated for various prior period corrections. See Note 3 – Beginning Balances Restated for additional information. Capital assets, net of accumulated depreciation, increased by $114.6 million, or 5.3 percent, from the prior year. The most significant impact on the increase in capital assets for the fiscal year ended June 30, 2009, was in the increase in infrastructure related capital assets, which accounted for $118.7 million of the total increase from the prior year. During fiscal year 2009, Transportation Department and Flood Control District infrastructure assets changed $138.4 and ($19.7) million, respectively, from the prior year and accounted for changes in land, construction in progress, and non-depreciable infrastructure of $43.8, ($1.8), and $76.8 million, respectively. Long-Term Liabilities Maricopa County has the following bond ratings: Debt Instrument & Rating Agency Rating Date Awarded General Obligation Bonds (implied or issuer credit rating) Fitch Ratings AAA April 2007 Standard & Poor's AAA August 2007 Moody's Investor Services Aa1 April 2009 Lease Revenue Bonds Fitch Ratings AA+ April 2007 Standard & Poor's AA+ April 2007 Moody's Investor Services Aa2 April 2009 Certificates of Participation Fitch Ratings AA+ April 2007 Moody's Investor Services Aa3 April 2009 At June 30, 2009, the County had total long-term liabilities (noncurrent liabilities due within one year and more than one year) outstanding of $374.1 million, which represents a $8.9 million decrease from the prior year balance of $383.0 million. The majority of the $8.9 million decrease is attributable to the issuance of capital leases of $20.1 million, a net increase of reported and incurred but not reported claims of $5.3 million, a net increase of closure and postclosure costs of $3.0 million, and debt service payments made during fiscal year 2009 for lease revenue bonds ($9.8 million), lease trust certificates ($4.6 million), Stadium District revenue bonds ($3.1 million), and capital leases ($19.1 million). The largest components of long-term liabilities at June 30, 2009, consisted of lease revenue bonds - $163.9 million, Stadium District revenue bonds - $41.2 million, capital leases - $51.1 million, and reported claims and incurred but not reported claims - $74.0 million. Lease revenue bonds applicable to governmental activities are paid from the County Improvement Debt Fund (debt service fund) that was funded in prior years by transfers from the General Fund and is predominately unrestricted. At June 30, 2009, the fund balance in the County Improvement Debt Fund to 12 Management’s Discussion and Analysis (Continued) pay future liabilities was $15.8 million. Proceeds from the bonds are currently being used for capital projects. Stadium District revenue bonds are special obligations of the District. The bonds are payable solely from pledged revenues, consisting of car rental surcharges levied and collected by the Stadium District pursuant to A.R.S. §48-4234. On June 5, 2002, the Stadium District issued revenue refunding bonds in the amount of $58,225,000 (par value) of which $41,165,000 remains outstanding. Capital leases applicable to governmental activities of $51.1 million have been entered into for various lease-purchase agreements, which are callable at par plus accrued interest. This is an increase of $1.0 million from the prior year primarily related to the purchase of communications and network infrastructure technology equipment. Reported and incurred but not reported claims applicable to governmental activities of $73.9 million are reported in the Risk Management and Employee Benefits Trust funds (internal service funds). This is an increase of $5.3 million from the prior year primarily related to actuarial estimates for the County’s selfinsured portion of future claims for general litigation related to torts; thefts of, damage to, and destruction of assets; errors and omissions; injuries to employees; natural disasters; and certain health benefits that are paid through the operations of the funds. Additional information regarding long-term liabilities can be found in the Notes to Financial Statements (Note 13 – Long-Term Liabilities and Note 17 – Risk Management). Economic Factors and Next Year’s Budget and Rates • As Arizona’s economy starts to recover, it is projected that job growth will begin by the end of 2010 due to the Federal government economic stimulus spending, low interest rates, the injection of liquidity into financial institutions, and stable prices for goods to motivate some increased levels of purchasing (www.workforce.az.gov). • The population in Maricopa County continues to grow, even though Arizona economy has faltered. The Arizona Department of Commerce reports that Maricopa County’s population increased by 2.1 percent from fiscal year 2007 to 2008 (www.azcommerce.com). The unemployment rate in Maricopa County, according to Arizona Workforce, in October 2009 was 8.7 percent, which remains below both the state average of 9.3 percent and national average of 10.2 percent (www.workforce.az.gov). • As reported by the Arizona Department of Commerce, Maricopa County’s population increased 29.2 percent from July 1, 2000 to July 1, 2008, which is higher than the United States overall population increase of 7.8 percent for the same time period (www.azcommerce.com). As part of the annual budget planning process, the County’s Office of Management and Budget developed a financial forecast to assist in both short and long range financial planning. This forecast provides a conservative estimate of the County’s fiscal condition through the next five years given a realistic economic forecast, current County policies and existing laws. The forecast was instrumental in the determination of the fiscal year 2010 budget and tax rate, which took in to account several significant trends: • Significant declines in property tax assessed values, amounting to $10.2 billion (20.5%). Maricopa County’s primary (general operating) property tax levy is limited to 2% annual increases on existing property, plus taxes on new properties. • State Shared Sales Tax, Vehicle License Tax, Highway User Revenues and County Jail Excise Tax revenues stop declining in fiscal year 2009-10, and begin to increase in the years thereafter. However, annual collections generally do not regain the peak levels of fiscal years 2004-2006 until after the forecast period. 13 Management’s Discussion and Analysis (Continued) • Staggering State budget deficits continue to pose a significant risk to Maricopa County’s fiscal stability. As in the fiscal year 2009-10 Adopted Budget, the forecast assumes continuation of the $24.1 million fiscal year 2008-09 mandated contribution to the State, along with sizable increases in mandated healthcare contributions, in particular the ALTCS program At the end of the fiscal year, unreserved fund balance for the General Fund was $410.0 million, or 46.6 percent of total General Fund expenditures. Unreserved fund balance decreased by 19.9 percent from the prior year. This decrease is primarily attributable to General Fund transfers out to the General County Improvements Fund for capital projects. In accordance with Arizona Revised Statutes (A.R.S.), the entire amount will be budgeted in the next fiscal year. A.R.S. §42-17151 requires that total estimated sources of revenue must equal the total estimated expenditures in the budget for the current fiscal year. The estimated expenditures may include an amount for unanticipated contingencies or emergencies, per A.R.S. §42-17102. Request for Information This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the County’s finances and to demonstrate the County’s accountability for the money it receives. If you have any questions about this report or need additional financial information, please contact Maricopa County Department of Finance, 301 W. Jefferson, Suite 960, Phoenix, AZ 85003, or at www.maricopa.gov. 14 Financial Section Basic Financial Statements Basic Financial Statements Maricopa County Definitions of Government-wide Financial Statements and Listing of Major Funds Government-wide Financial Statements The Statement of Net Assets presents information on all of Maricopa County’s assets and liabilities, with the difference between the two reported as net assets. The Statement of Activities presents information showing how the government’s net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Major Funds General Fund – is the County’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Special Revenue Funds Detention Operations Fund – was established under the authority of propositions 400 and 401, which were passed in the General Election of November 3, 1998. These propositions authorized a temporary 1/5 of one-cent sales tax to be used for the construction and operation of adult and juvenile detention facilities. On November 5, 2002, the voters approved the extension of the 1/5 of one-cent sales tax in the General Election to be used for jail facility operations. The extension begins in the month following the expiration of the original tax and may continue for not more than twenty years after the date the tax collection begins. The Detention Operations Fund accounts for the receipt of tax revenue, jail operations expenditures, and transfers to the Detention Capital Projects Fund for construction of the adult and juvenile detention facilities. Debt Service Funds County Improvement Debt Fund – accounts for the debt service on the Lease Revenue Bonds, Series 2001; the Lease Revenue Refunding Bonds, Series 2003; Lease Revenue Bonds, Series 2007A; Lease Revenue Refunding Bonds, Series 2007B; Lease Trust Certificates, Series 2004; and other long-term obligations. Capital Projects Funds County Improvement Fund – Accounts for capital projects funded through the issuance of long-term obligations. General Fund County Improvements Fund – was established to fund current and future capital projects. Fund assets may be used to pay directly for capital projects or may be appropriated by the Board of Supervisors for debt service. None of the funds has been pledged for debt service, and fund assets may be transferred by the Board of Supervisors at any time for any other County purpose. 17 18 Maricopa County Statement of Net Assets June 30, 2009 ASSETS Cash in bank and on hand Cash and investments held by County Treasurer Receivables (net of allowances for uncollectibles) Due from other governmental units Inventories Prepaids Deferred costs Miscellaneous Intergovernmental loans Cash and investments held by trustee – restricted Capital assets: Land Buildings and improvements Machinery and equipment Infrastructure – nondepreciable Infrastructure – depreciable Construction in progress Less: accumulated depreciation Total assets LIABILITIES Accounts payable Accrued liabilities Employee compensation payable Interest payable Unearned revenue Due to other governmental units Deposits held for other parties Noncurrent liabilities: Due within one year Due in more than one year Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Debt service Unrestricted Total net assets PRIMARY GOVERNMENT COMPONENT UNIT Governmental Activities Housing Authority $ 4,496,758 1,411,608,236 30,469,818 154,072,356 10,335,643 1,369,772 4,123,078 2,511,205 15,535,019 78,987,939 $ 2,475,467 126,176 99,423 50,665 1,342,180 614,764,012 1,445,447,324 284,199,295 645,692,028 234,785,020 230,145,945 (568,553,804) 4,599,989,644 4,121,733 42,043,753 692,624 (28,181,384) 22,770,637 77,680,219 10,677,495 64,079,158 4,021,826 23,588,634 11,000 103,906 156,695 17,423 141,897 81,946,057 292,141,941 554,146,330 909,908 2,704,196,813 18,676,726 4,478,079 385,793,340 72,402,494 38,465,585 40,925,947 4,164,079 18,994,284 776,422,693 $ 4,045,843,314 1,017,458 The notes to the financial statements are an integral part of this statement. 19 489,987 2,166,545 $ 21,860,729 Maricopa County Statement of Activities For the Fiscal Year Ended June 30, 2009 Program Revenues Expenses Functions/Programs Primary government: Governmental activities: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Interest on long-term debt Total governmental activities Total primary government Component units: Housing Authority Sports Commission Total component units $ 174,659,283 984,626,109 90,253,798 403,757,839 42,912,993 8,298,531 8,707,887 1,713,216,440 $ $ 1,713,216,440 $ 287,800,638 $ 25,016,482 121,236 $ $ 25,137,718 $ General revenues: Taxes: Property taxes, levied for general purposes Property taxes, levied for Flood Control District Property taxes, levied for Library District Share of state sales taxes Sales tax – Jail construction and operation Surcharge tax – Stadium District Share of state vehicle license tax Grants and contributions not restricted to specific programs Unrestricted investment earnings Gain on disposal of capital assets Miscellaneous Total general revenues Change in net assets Net assets beginning, as restated Net assets, ending The notes to the financial statements are an integral part of this statement. 20 Operating Grants and Contributions Charges for Services 28,672,080 161,019,287 29,894,868 54,265,926 13,111,055 837,422 $ 287,800,638 5,802,445 33,515,569 91,217,388 90,577,759 291,206 7,623,545 Capital Grants and Contributions $ 16,905,667 107,276,363 229,027,912 124,182,030 $ 229,027,912 $124,182,030 1,499,214 56,627 $ 16,185,226 19,000 $ 1,128,604 1,555,841 $ 16,204,226 $ 1,128,604 Primary Government Net (Expense) Revenue and Changes in Net Assets Component Units Governmental Activities Housing Authority Sports Commission Total $ (140,184,758) (773,185,586) 138,134,821 (258,914,154) (29,510,732) 162,436 (8,707,887) (1,072,205,860) (1,072,205,860) $ (6,203,438) $ (6,203,438) 482,697,371 73,506,944 20,504,964 394,920,581 116,878,703 5,304,565 126,036,362 4,097,990 36,013,917 (45,609) (45,609) $ (6,203,438) (45,609) (6,249,047) 12,247,649 1,272,209,046 17,189 38,847 38,847 13,392 3,797 38,847 56,036 200,003,186 3,845,840,128 (6,186,249) 28,046,978 (6,762) 6,762 (6,193,011) 28,053,740 $ 4,045,843,314 13,392 3,797 $ 21,860,729 $ $ 21 21,860,729 Maricopa County Balance Sheet Governmental Funds June 30, 2009 Detention Operations General ASSETS Cash in bank and on hand Cash and investments held by County Treasurer Receivables Due from other funds Due from other governmental units Inventories Miscellaneous Intergovernmental loans Advances to other funds Cash and investments held by trustee - restricted Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Employee compensation payable Accrued liabilities Due to other funds Due to other governmental units Interest payable Bonds payable Special assessment debt with governmental commitment Advances from other funds Deferred revenue Total liabilities $ 101,520 308,762,722 20,110,889 43,729,338 75,617,782 5,450,779 412,954 15,535,019 24,333 1,068,112 $ $ 470,813,448 $ 200,720,112 $ $ 18,151,102 3,210,395 556,114 $ 8,629,551 1,307,079 6,987 $ $ 6,591,213 2,549,616 22,974,299 312,990 918,369 14,933,647 23,677,434 47,751,910 3,800,782 11,080,000 17,930,616 39,848,227 Fund balances: Reserved for: Inventories Intergovernmental loans Advances Debt service Unreserved, reported in: General fund Special revenue funds Capital projects funds Debt service funds Total fund balances Total liabilities and fund balances 350 175,965,913 548,191 County Improvement Debt 17,067,247 31,948,029 9,943,617 5,450,779 15,467,006 12,167 312,990 8,796,652 410,035,269 190,463,505 7,007,229 430,965,221 $ 470,813,448 190,776,495 $ 200,720,112 15,803,881 $ 47,751,910 Amounts reported for governmental activities in the Statement of Net Assets are different because: Capital assets used in governmental activities are not financial resources and therefore, are not reported in the funds. Some receivables are not available to pay for current period expenditures and therefore, are deferred in the funds. Internal service funds are used by management to charge the costs of equipment services, telecommunications, reprographics, risk management, employee benefits, and the sheriff warehouse to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the Statement of Net Assets. Some long-term liabilities and compensated absences are not due and payable shortly after June 30, 2009, and therefore, are not reported in the funds. Net assets of governmental activities The notes to the financial statements are an integral part of this statement. 22 General Fund County Improvements County Improvement $ $ Other Governmental Funds $ 419,358,604 862,121 23,063 3,743,568 374,619,810 4,882,318 Total Governmental Funds $ 40,546,628 2,798,077 1,179,882 $ 37,613,750 37,636,813 $ 420,220,725 $ $ 2,711,418 $ 379,533 $ 33,227,924 35,939,342 16,628,643 444,398,926 44,689,656 1,222,519 5,856,411 9,697,452 11,000 10,757 $ $ 16,813 24,333 17,187,086 78,716,027 379,533 2,798,077 $ 1,697,471 419,841,192 1,697,471 419,841,192 365,682,899 37,636,813 $ 420,220,725 $ 74,561,260 5,739,993 6,419,512 42,925,376 11,000 3,811,539 11,080,000 16,813 24,333 52,184,949 196,774,775 8,561,846 15,467,006 12,167 18,994,284 10,197,632 175,763,735 176,923,455 3,845,438 1,285,298,262 28,976,198 43,729,338 154,072,356 8,561,846 2,511,205 15,535,019 24,333 78,987,939 1,621,541,934 410,035,269 366,227,240 598,462,118 7,007,229 1,424,767,159 444,398,926 2,882,931,866 28,596,315 52,274,956 (342,726,982) $ 23 4,045,843,314 Maricopa County Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Fiscal Year Ended June 30, 2009 Detention Operations General County Improvement Debt REVENUES Taxes $ Licenses and permits 472,001,004 $ 116,878,703 $ 2,303,516 Intergovernmental 535,999,339 3,022,483 Charges for services 42,786,139 35,867,475 2,652,765 Fines and forfeits 16,370,058 15,056,648 5,566,863 1,077,995 1,084,516,704 161,335,524 3,730,760 Special assessments Miscellaneous Total revenues EXPENDITURES Current: General government 170,024,276 Public safety 435,663,771 294,944,125 Highways and streets Health, welfare and sanitation 245,811,481 Culture and recreation 1,162,914 Education 1,727,263 Debt service: Principal 15,692,000 Interest 7,697,371 Other expenditures Capital outlay Total expenditures 25,678,451 541,025 880,068,156 295,485,150 23,389,371 204,448,548 (134,149,626) (19,658,611) 11,529,674 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Capital lease agreements Total other financing sources (uses) Net change in fund balances Fund balances at beginning of year Increase (decrease) in reserve for inventories Fund balances at end of year $ 2,353,568 170,081,832 (329,094,075) 20,121,941 (951,000) (306,618,566) 169,130,832 11,529,674 (102,170,018) 34,981,206 (8,128,937) 533,590,840 (455,601) 155,654,885 140,404 23,932,818 430,965,221 The notes to the financial statements are an integral part of this statement. 24 $ 190,776,495 $ 15,803,881 County Improvement $ Other Total County Improvements Governmental Funds Governmental Funds $ $ 98,084,639 $ 686,964,346 39,135,581 41,439,097 244,881,431 783,903,253 88,237,371 169,543,750 20,990,329 37,360,387 4,841,432 95,349,598 1,819,401,863 344,330 10,542,603 4,841,432 62,761,159 344,330 10,542,603 558,931,942 6,713,940 176,738,216 165,210,641 895,818,537 54,407,137 54,407,137 150,890,680 396,702,161 32,708,004 33,870,918 6,795,859 8,523,122 3,141,968 18,833,968 2,328,739 10,026,110 3,188 220,481,647 45,529,816 11,492,109 3,188 137,240,246 45,529,816 11,492,109 559,440,402 1,815,405,004 (45,185,486) (949,506) (508,460) 3,996,859 8,111,757 154,897,475 99,197,493 446,171,799 (14,364,097) (101,762,627) (446,171,799) 20,121,941 140,533,378 (2,565,134) 20,121,941 8,111,757 $ General Fund (37,073,729) 139,583,872 (3,073,594) 24,118,800 38,771,200 280,257,320 370,605,398 (1,848,905) 1,402,812,461 (2,164,102) 1,697,471 $ 419,841,192 $ 365,682,899 25 $ 1,424,767,159 Maricopa County Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Fiscal Year Ended June 30, 2009 Net change in fund balances – total governmental funds (page 25) $ 24,118,800 Amounts reported for governmental activities in the Statement of Activities pages 20 – 21 are different because: Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period. 131,053,202 The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade-ins, and donations) is to increase net assets. 14,345,900 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. 2,931,314 The issuance of long-term debt (e.g., bonds, leases) provides current financial resources to governmental funds, while the repayment of the principal of longterm debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities. This amount is the net effect of these differences in the treatment of long-term debt and related items. 18,260,600 Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore, are not reported as expenditures in governmental funds. (5,756,171) Internal service funds are used by management to charge the costs of equipment services, telecommunications, reprographics, risk management, employee benefits, and the sheriff warehouse to individual funds. The net revenue of internal service funds is reported with governmental activities. 15,049,541 Change in net assets of governmental activities (page 21) The notes to the financial statements are an integral part of this statement. 26 $ 200,003,186 27 Maricopa County Statement of Net Assets Proprietary Funds June 30, 2009 Governmental Activities – Internal Service Funds ASSETS Current assets: Cash in bank and on hand $ Cash and investments held by County Treasurer 651,320 126,309,974 Receivables: Accounts 1,240,119 Accrued interest 253,501 Inventories 1,773,797 1,369,772 Prepaids 131,598,483 Total current assets Noncurrent assets: Capital assets: Buildings and improvements 323,649 Machinery and equipment 10,561,172 (7,336,867) Less accumulated depreciation 3,547,954 Total noncurrent assets 135,146,437 Total assets LIABILITIES Current liabilities: Accounts payable 3,118,959 Employee compensation payable 763,756 Accrued liabilities 4,257,983 Due to other funds 803,962 33,749,545 Liability for reported and incurred but not reported claims (current portion) 42,694,205 Total current liabilities Noncurrent liabilities: 40,177,276 Liability for reported and incurred but not reported claims Total noncurrent liabilities 40,177,276 Total liabilities 82,871,481 NET ASSETS Invested in capital assets Unrestricted $ Total net assets The notes to the financial statements are an integral part of this statement. 28 3,547,954 48,727,002 52,274,956 Maricopa County Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Fiscal Year Ended June 30, 2009 Governmental Activities – Internal Service Funds OPERATING REVENUES Charges for services $ Miscellaneous 204,925,522 1,228,580 206,154,102 Total operating revenues OPERATING EXPENSES Personal services 11,507,899 Supplies 26,436,411 Other services 4,290,249 Legal 7,201,470 Insurance and claims 132,602,806 Leases and rentals 13,613 Repairs and maintenance 2,308,674 Travel and transportation 15,051 Utilities 8,391,384 941,573 Depreciation 193,709,130 Total operating expenses Operating income 12,444,972 NONOPERATING REVENUES (EXPENSES) Investment income Loss on disposal of capital assets 2,652,705 (1,628) Total nonoperating revenues 2,651,077 Income before transfers 15,096,049 (46,508) Transfers out Change in net assets 15,049,541 Total net assets – beginning 37,225,415 Total net assets – ending $ 52,274,956 The notes to the financial statements are an integral part of this statement. 29 Maricopa County Statement of Cash Flows Proprietary Funds For the Fiscal Year Ended June 30, 2009 Governmental Activities Internal Service Funds CASH FLOWS FROM OPERATING ACTIVITIES Charges for services Other receipts Payments for goods and services Payments for personal services Net cash provided by operating activities $ 205,841,398 1,228,580 (176,526,156) (11,593,202) 18,950,620 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Loan from General Fund Loan payments to General Fund Net cash provided by noncapital financing activities 803,962 (719,868) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of capital assets Net cash used for capital and related financing activities (171,655) 84,094 (171,655) CASH FLOWS FROM INVESTING ACTIVITIES Interest and dividends Net cash provided by investing activities 3,016,681 3,016,681 Net increase in cash and cash equivalents 21,879,740 105,081,554 Cash and cash equivalents, July 1, 2008 Cash and cash equivalents, June 30, 2009 RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES: Operating income Adjustments to reconcile operating income to net cash provided by operating activities Depreciation expense Liability for reported and incurred but not reported claims – noncurrent Changes in assets [(increase)/decrease] and liabilities [increase/(decrease)]: Accounts receivable Inventories Prepaids Accounts payable Employee compensation payable Accrued liabilities $ 126,961,294 $ 12,444,972 941,573 6,673,757 915,876 42,648 228,190 (1,843,902) (85,303) 998,490 (1,365,681) Liability for reported and incurred but not reported claims - current $ Net cash provided by operating activities SCHEDULE OF NONCASH INVESTING, CAPITAL AND NONCAPITAL FINANCING ACTIVITIES: Accumulated depreciation from disposed capital assets Machinery and equipment disposed Loss on disposal of capital assets Capital assets transferred to governmental activities Transfer out capital assets to governmental activities $ 18,950,620 151,244 (152,872) 1,628 (46,508) 46,508 The notes to the financial statements are an integral part of this statement. 30 31 Maricopa County Statement of Fiduciary Net Assets Fiduciary Funds June 30, 2009 Investment Trust Fund Agency Fund Assets Cash in bank and on hand $ Cash and investments held by County Treasurer $ 37,673,530 $ 37,673,530 $ $ 37,673,530 37,673,530 2,224,476,594 4,355,412 Accrued interest receivable 2,228,832,006 Total assets Liabilities Deposits held for other parties Total liabilities Net Assets Held in trust for investment participants $ 2,228,832,006 The notes to the financial statements are an integral part of this statement. 32 Maricopa County Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Fiscal Year Ended June 30, 2009 Investment Trust Fund Additions: Contributions from participants $ 14,302,874,486 Investment income: Interest income 49,459,823 (7,957,801) Net decrease in fair value of investments 41,502,022 Net investment earnings 14,344,376,508 Total additions Deductions: 14,634,695,419 Distributions to participants 14,634,695,419 Total deductions Change in net assets (290,318,911) 2,519,150,917 Net assets – beginning Net assets – ending $ 2,228,832,006 The notes to the financial statements are an integral part of this statement. 33 34 Financial Section Basic Financial Statements - Notes Basic Financial Statements - Notes Maricopa County Basic Financial Statements – Notes NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES NOTE 2 REPORTING CHANGES NOTE 3 BEGINNING BALANCES RESTATED NOTE 4 RECONCILIATION STATEMENTS NOTE 5 STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY NOTE 6 DEPOSITS AND INVESTMENTS NOTE 7 CONDENSED FINANCIAL STATEMENTS OF COUNTY TREASURER’S INVESTMENT POOL NOTE 8 RECEIVABLES NOTE 9 DUE FROM OTHER GOVERNMENTAL UNITS NOTE 10 INTERGOVERNMENTAL LOANS NOTE 11 CAPITAL ASSETS NOTE 12 CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS NOTE 13 LONG-TERM LIABILITIES NOTE 14 MUNICIPAL LANDFILL CLOSURE AND POSTCLOSURE CARE COSTS NOTE 15 MUNICIPAL REVOLVING LINE OF CREDIT AND IRREVOCABLE STANDBY LETTER OF CREDIT NOTE 16 OPERATING LEASES NOTE 17 RISK MANAGEMENT NOTE 18 POLLUTION REMEDIATION OBLIGATIONS NOTE 19 PENSIONS AND OTHER POSTEMPLOYEMENT BENEFITS NOTE 20 INTERFUND BALANCES AND ACTIVITY NOTE 21 SUBSEQUENT EVENTS OF GOVERNMENT-WIDE 37 AND FUND FINANCIAL Notes to the Financial Statements (Continued) NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of Maricopa County conform to U.S. generally accepted accounting principles applicable to governmental units adopted by the Governmental Accounting Standards Board (GASB). A. Reporting Entity Maricopa County is a general purpose local government governed by a separately elected board of five county supervisors. The accompanying financial statements present the activities of the County (the primary government) and its component units. Component units are legally separate entities for which the County is considered to be financially accountable. Blended component units, although legally separate entities, are in substance part of the County’s operations. Therefore, data from these units is combined with data of the primary government. Discretely presented component units, on the other hand, are reported in a separate column in the government-wide financial statements to emphasize they are legally separate from the County. Each blended and discretely presented component unit discussed below has a June 30 year-end. The reporting entity is comprised of the primary government, Maricopa County Flood Control District, Maricopa County Library District, Maricopa County Public Finance Corporation, Maricopa County Special Assessment Districts, Maricopa County Stadium District, Maricopa County Street Lighting Districts, Housing Authority of Maricopa County, and Phoenix Regional Sports Commission. The blended component units are as follows: Maricopa County Flood Control District The Maricopa County Flood Control District is a legally separate, tax-levying entity pursuant to A.R.S. §48-3602 that provides flood control facilities and regulates floodplains and drainage to prevent flooding of property in Maricopa County. As the Maricopa County Board of Supervisors serves as the Board of Directors of the Flood Control District, it is able to significantly influence the programs, projects, activities, or level of services provided by the District; therefore, the District is considered a blended component unit of the County. Maricopa County Library District The Maricopa County Library District is a legally separate, tax-levying entity pursuant to A.R.S. §483901 that provides and maintains library services for the residents of Maricopa County. As the Maricopa County Board of Supervisors serves as the Board of Directors of the Library District, it is able to significantly influence the programs, projects, activities, or level of services provided by the District; therefore, the District is considered a blended component unit of the County. Maricopa County Public Finance Corporation Maricopa County Public Finance Corporation is a nonprofit corporation created by the Maricopa County Board of Supervisors that exists primarily to assist the County in the acquisition, construction, and improvement of County facilities, including real property and personal property. The Board of Directors of the Public Finance Corporation is subject to the approval of the County Board of Supervisors and the corporation exists primarily for the benefit of the County; therefore, the Corporation is considered a blended component unit of the County. The Corporation has issued lease revenue bonds, certificates of participation, and lease trust certificates that evidence undivided proportionate interests in rent payments to be made under the lease agreements, with an option to purchase, between Maricopa County and the Corporation. Since this debt is in substance the County’s obligation, these liabilities and resulting assets are reported on the County’s financial statements. 38 Notes to the Financial Statements (Continued) Maricopa County Special Assessment Districts The Special Assessment Districts are legally separate entities that provide improvements to various properties within the County. As the Maricopa County Board of Supervisors serves as the Board of Directors of the Maricopa County Special Assessment Districts, it is able to significantly influence the activities or level of services provided by the Districts; therefore, the Districts are considered a blended component unit of the County. Maricopa County Stadium District The Maricopa County Stadium District is a legally separate entity pursuant to A.R.S. §48-4202 that provides regional leadership and fiscal resources to assure the presence of Major League Baseball in Maricopa County. As the Maricopa County Board of Supervisors serves as the Board of Directors of the Stadium District, it is able to significantly influence the programs, projects, activities, or level of services provided by the District; therefore, the District is considered a blended component unit of the County. Complete financial statements for the Maricopa County Stadium District may be obtained at the entity’s administrative office listed below: Maricopa County Stadium District 401 East Jefferson Phoenix, Arizona 85004 www.maricopa.gov/stadiumdistrict Maricopa County Street Lighting Districts The Street Lighting Districts are legally separate entities that provide street lighting in areas of the County that are not under local city jurisdictions. As the Maricopa County Board of Supervisors serves as the Board of Directors of the Maricopa County Street Lighting Districts, the Districts are considered a blended component unit of the County. The discretely presented component units are as follows: Housing Authority of Maricopa County The Housing Authority is a legally separate entity pursuant to A.R.S. §36-1404 that provides efficient and affordable rental housing to low-income households of Maricopa County. Each member of the Maricopa County Board of Supervisors appoints one member to the Board of Commissioners while the sixth member shall be based on the recommendation of the County Manager and the seventh member shall be appointed by a majority vote of the Maricopa County Board of Supervisors. The County does not have the ability to impose its will on the Housing Authority. The Housing Authority is a discretely presented component unit, as the Maricopa County Board of Supervisors may dissolve the Authority at any time at the sole discretion of the County and, therefore, a financial benefit or burden exists. Complete financial statements for the Housing Authority of Maricopa County may be obtained at the entity’s administrative office listed below: Housing Authority of Maricopa County 2024 North Seventh Street, Suite 201 Phoenix, Arizona 85006 www.maricopahousing.org Phoenix Regional Sports Commission The Phoenix Regional Sports Commission (Sports Commission) was a legally separate entity pursuant to A.R.S. §11-701. The Sports Commission provided the citizens of Maricopa County with a variety of sporting experiences by assisting in the promotion and acquisition of events, teams, and youth programs. The Sports Commission’s governing board consisted of fifteen members, of whom 39 Notes to the Financial Statements (Continued) the Maricopa County Board of Supervisors appointed five members, a state university president appointed one member, and the remaining nine members were appointed by the seven most populous cities’ mayors within the County. The County did not have the ability to impose its will on the Sports Commission. The Sports Commission was a discretely presented component unit, as the Maricopa County Board of Supervisors could terminate the Sports Commission at any time at the sole discretion of the County and, therefore, a financial benefit or burden existed. On May 6, 2009, the County Board of Supervisors conducted a public hearing and voted to terminate the Sports Commission effective June 30, 2009. Upon termination, the County assumed all outstanding liabilities and obligations of the Sports Commission and acquired all of their assets. On June 30, 2009, the Sports Commission was terminated and ceased operations. Related Organization The Industrial Development Authority of Maricopa County (Authority) is a legally separate entity that was created to assist in the financing of commercial and industrial enterprises; safe, sanitary, and affordable housing; and healthcare facilities. The Authority fulfills its function through the issuance of tax exempt or taxable revenue bonds. The County Board of Supervisors appoints the Authority’s Board of Directors. The Authority’s operations are completely separate from the County and the County is not financially accountable for the Authority. Therefore, the financial activities of the Authority have not been included in the accompanying financial statements. B. Basis of Presentation The basic financial statements include both government-wide statements and fund financial statements. The government-wide statements focus on the County as a whole, while the fund financial statements focus on major funds. Each presentation provides valuable information that can be analyzed and compared between years and between governments to enhance the usefulness of the information. Government-wide financial statements – provide information about the primary government (the County) and its component units. The statements include a statement of net assets and a statement of activities. These statements report the financial activities of the overall government, except for fiduciary activities. They also distinguish between the governmental and business-type activities of the County and between the County and its discretely presented component units. Governmental activities generally are financed through taxes and intergovernmental revenues. Business-type activities are financed in whole or in part by fees charged to external parties. The County has no business-type activities. The statement of activities presents a comparison between direct expenses and program revenues for each function of the County’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. The County allocates indirect expenses to programs or functions. Program revenues include: • charges to customers or applicants for goods, services, or privileges provided, • operating grants and contributions, and • capital grants and contributions, including special assessments. Revenues that are not classified as program revenues, including internally dedicated resources, unrestricted grant revenues, and all County levied taxes or taxes not levied by the County that are not restricted to a specific program, are reported as general revenues. Generally, the effect of interfund activity has been eliminated from the government-wide financial statements to minimize the double counting of internal activities. However, charges for interfund services provided and used are not eliminated if doing so would distort the direct costs and program revenues reported by the departments concerned. Fund financial statements – provide information about the County’s funds, including fiduciary funds and blended component units. Separate statements are presented for the governmental, proprietary, 40 Notes to the Financial Statements (Continued) and fiduciary fund categories. The emphasis of fund financial statements is on major governmental fund, each displayed in a separate column. All remaining governmental funds are aggregated and reported as nonmajor funds. Internal service and fiduciary funds are aggregated and reported by fund type. The County has no enterprise funds. Proprietary fund revenues and expenses are classified as either operating or nonoperating. Operating revenues and expenses generally result from transactions associated with the fund’s principal activity. Accordingly, revenues, such as user charges, in which each party receives and gives up essentially equal values, are reported as operating revenues. Nonoperating revenues, such as investment income, result from transactions in which the parties do not exchange equal values. Operating expenses include the cost of services, administrative expenses, and depreciation on capital assets. Other expenses, such as interest expense, are considered to be nonoperating expenses. The County reports the following major governmental funds: The General Fund – is the County’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The Detention Operations Fund – was established under the authority of propositions 400 and 401, which were passed in the General Election of November 3, 1998. These propositions authorized a temporary 1/5 of one-cent sales tax to be used for the construction and operation of adult and juvenile detention facilities. On November 5, 2002, the voters approved the extension of the 1/5 of one-cent sales tax in the General Election. The extension begins in the month following the expiration of the original tax and may continue for not more than twenty years after the date the tax collection begins. The Detention Operations Fund accounts for the jail tax revenue and transfers from the General Fund for maintenance of effort and jail operations expenditures. The Detention Operations Fund transfers monies to the Detention Capital Projects Fund for the construction of the jail facilities. The amount to be transferred to the Detention Capital Projects Fund for any given year is determined through the budget planning process. The County Improvement Debt Fund – accounts for the debt service on the Lease Revenue Bonds, Series 2001; the Lease Revenue Refunding Bonds, Series 2003; Lease Revenue Bonds, Series 2007A; Lease Revenue Refunding Bonds, Series 2007B; Lease Trust Certificates, Series 2004; and other long-term obligations. County Improvement Fund – Accounts for capital projects funded through the issuance of long-term obligations. The General Fund County Improvements Fund – was established to fund current and future capital projects. Fund assets may be used to pay directly for capital projects or may be appropriated by the Board of Supervisors for debt service. None of the funds has been pledged for debt service, and fund assets may be transferred by the Board of Supervisors at any time for any other County purpose. The County also reports the following fund types: The internal service funds – account for automotive maintenance and service, telecommunications services, printing and duplicating services, insurance services, self-insured employee benefits, and warehouse services provided to County departments or to other governments on a cost reimbursement basis. The investment trust fund – accounts for pooled assets held and invested by the County Treasurer on behalf of other governmental entities. The agency fund – accounts for assets held by the County as an agent for other governments and individuals. 41 Notes to the Financial Statements (Continued) C. Basis of Accounting The government-wide, proprietary fund, and fiduciary fund financial statements are presented using the economic resources measurement focus, with exception of the agency fund, and the accrual basis of accounting. The agency fund is custodial in nature and does not have a measurement focus. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Property taxes are recognized as revenue in the year for which they are levied. Grants and donations are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental funds in the fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when they become both measurable and available. The County considers all revenues reported in the governmental funds to be available if the revenues are collected within 60 days after year-end. The County’s major revenue sources that are susceptible to accrual are property taxes, intergovernmental, charges for services, and investment earnings. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general longterm debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they are due and payable. General capital asset acquisitions are reported as expenditures in governmental funds. Loan proceeds and acquisitions under capital lease agreements are reported as other financing sources. Under the terms of grant agreements, the County funds certain programs by a combination of grants and general revenues. Therefore, when program expenses are incurred, there are both restricted and unrestricted net assets available to finance the program. The County applies grant resources to such programs before using general revenues. The County’s internal service funds and the discretely presented component units follow FASB Statements and Interpretations issued on or before November 30, 1989; Accounting Principles Board Opinions; and Accounting Research Bulletins, unless those pronouncements conflict with GASB pronouncements. The Housing Authority, one of the discretely presented component units, has also chosen to follow FASB Statements and Interpretations issued after November 30, 1989, except for those that conflict with GASB pronouncements D. Cash and Investments For purposes of its statements of cash flows, the County considers only those highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Nonparticipating interest-earning investment contracts are stated at cost. Money market investments and participating interest-earning investment contracts with a remaining maturity of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. E. Inventories The County accounts for its inventories in the governmental funds using the purchase method. Inventories of the governmental funds consist of expendable supplies held for consumption and are recorded as expenditures at the time of purchase. Amounts on hand at year-end are shown on the balance sheet as an asset for informational purposes only and are offset by a fund balance reserve to indicate that they do not constitute “available spendable resources.” These inventories are stated at weighted-average cost. Inventories of government-wide and the internal service funds financial statements are recorded as assets when purchased and expensed when consumed. The amounts shown on the statement of net assets for government-wide and the internal service funds are valued at cost using first-in, first-out and the moving average method, respectively. 42 Notes to the Financial Statements (Continued) F. Property Tax Calendar The County levies real property taxes and commercial personal property taxes on or before the third Monday in August that become due and payable in two equal installments. The first installment is due on the first day of October and becomes delinquent after the first business day of November. The second installment is due on the first day of March of the next year and becomes delinquent after the first business day of May. During the year, the County also levies mobile home personal property taxes that are due the second Monday of the month following receipt of the tax notice and become delinquent 30 days later. A lien assessed against real and personal property attaches on the first day of January preceding assessment and levy. G. Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the government-wide statements and the proprietary funds. Capital assets are defined as assets with an initial, individual cost of more than $5,000. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Property, plant, and equipment of the primary government and the discretely presented component units are depreciated using the straight-line method over the following estimated useful lives: Type of Assets Buildings and improvements Infrastructure Autos and trucks Other equipment Estimated Useful Life (In Years) Discretely Presented Primary Government Component Units 20 - 50 20 - 30 25 - 50 N/A 3 - 10 7 3 - 20 5 7 All infrastructure assets are reported on the government-wide financial statements. Infrastructure maintained by the County Department of Transportation consists of roadways, bridges and related assets. These assets are not depreciated as they are reported using the modified approach. Under the modified approach, the County’s roadway and bridge systems are being preserved at a specified condition level established by the County. For information on the modified approach, see Required Supplementary Information – Modified Approach for Infrastructure Assets. The Flood Control District accounts for the County’s remaining infrastructure assets consisting of drainage systems, dams, flood channels and canals. For the Department of Transportation’s infrastructure assets owned prior to fiscal year 2002, the County estimated their historical cost. The fair market value for right-of-way assets was estimated based on current regional land acquisitions and deflated by the trended growth rate, as determined by the County assessed valuation from the State of Arizona Department of Revenue Abstract of the Assessment Roll for vacant land, agriculture and government property not including legally exempt land. The fair market value for roadway system assets was estimated based on current construction costs and deflated using the Price Trends for Federal-Aid Highway Construction, published by the U.S. Department of Transportation, Federal Highway Administration, Office of Program Administration and Office of Infrastructure. Flood Control District infrastructure assets are accounted for using the straight-line depreciation method with a useful life between 25 and 50 years. For infrastructure assets owned prior to fiscal year 2002, the County used internal records, maintained by the department, to estimate Flood Control’s historical cost for these assets. 43 Notes to the Financial Statements (Continued) H. Investment Income Investment income is composed of interest, dividends, and net changes in the fair value of applicable investments. I. Compensated Absences Compensated absences consist of vacation leave and a calculated amount of sick leave earned by employees based on services already rendered. Employees may accumulate up to 240 hours of vacation leave, but any vacation hours in excess of the maximum amount that are unused at calendar year-end convert to sick leave. Upon termination of employment, all unused vacation benefits are paid to employees. Accordingly, vacation benefits are accrued as a liability in the financial statements. Employees may accumulate an unlimited number of sick leave hours. Generally, sick leave benefits provide for ordinary sick pay and are cumulative but are forfeited upon termination of employment. Because sick leave benefits do not vest with employees, a liability for sick leave benefits is not accrued in the financial statements. However, upon retirement, County employees with accumulated sick leave in excess of 1,000 hours are entitled to a $10,000 nontaxable investment in a Post Employment Health Plan (PEHP) established pursuant to Internal Revenue Code §501(c)(9). In addition, in March 2009, the Board established the Post Employment Health Plan Enhancement Program as a retirement incentive. Under the PEHP Enhancement Program, employees with accumulated sick leave are entitled to receive a one-time, lump-sum, non-taxable contribution up to $30,000. The contribution amount is based on the employee’s accumulated sick leave at their separation of service date. To be eligible for this Enhancement retirement incentive, an employee must have retired and separated from service on or before May 31, 2009. The obligations vested at June 30, 2009, under these policies are accrued as a liability. Compensated absences are substantially paid within one year from fiscal year-end and, therefore, are reported as a current liability on the government-wide financial statements. NOTE 2 – REPORTING CHANGES Beginning in fiscal year 2009, the County established the Library District Capital Improvement (capital project fund) and the Small School Service (special revenue fund) Funds. Both are nonmajor governmental funds. In prior years, the Small School Service Fund was reported with the School Grants Fund (special revenue fund). NOTE 3 – BEGINNING BALANCES RESTATED On July 1, 2008, the County restated governmental activities capital asset balances by $4,646,460 for corrections of prior periods of Transportation infrastructure related assets. These corrections were a result of assets that were incorrectly deleted in prior periods of $16,944,978, assets that should have been deleted in prior periods of ($17,599,811), assets that were owned by the County but unrecorded of $9,629,619, and expenses that were incorrectly capitalized of ($4,328,326). This restatement was comprised of adjustments to land, infrastructure, and construction in progress of $42,602,817, ($33,611,481), and ($4,344,876), respectively. Governmental Activities Net assets reported as of June 30, 2008 Add: Infrastructure asset corrections $ 3,841,193,668 4,646,460 Net assets as of July 1, 2008, as restated 44 $ 3,845,840,128 Notes to the Financial Statements (Continued) NOTE 4 – RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS The Governmental Funds Balance Sheet includes the reconciliation between fund balances – total governmental funds and net assets – Governmental Activities as reported in the government-wide Statement of Net Assets. The details of this reconciliation follow: $ Fund balances – total governmental funds 1,424,767,159 Capital assets used in governmental activities are not financial resources and therefore, are not reported in the funds. 614,764,012 1,445,123,675 273,638,123 880,477,048 230,145,945 (561,216,937) 2,882,931,866 Land Buildings and improvements Machinery and equipment Infrastructure Construction in progress Accumulated depreciation Net governmental funds capital assets at June 30, 2009 Some receivables are not available to pay for current period expenditures and therefore, are deferred in the funds. 21,019,813 5,442,902 2,133,600 28,596,315 Deferred revenue for property taxes receivable at June 30, 2009 Deferred revenue for grant revenues receivable at June 30, 2009 Deferred revenue for contributions receivable at June 30, 2009 Internal service funds are used by management to charge the costs of equipment services, telecommunications, reprographics, risk management, employee benefits, and the sheriff warehouse to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the Statement of Net Assets. 52,274,956 Some long-term liabilities and compensated absences are not due and payable shortly after June 30, 2009, and therefore, are not reported in the funds. (153,285,000) (3,385,000) (41,165,000) (10,465,338) (176,778) 4,123,078 (5,426,862) (51,135,339) (6,672,374) (57,575,409) (17,352,673) (210,287) (342,726,982) Noncurrent lease revenue bonds due in more than one year at June 30, 2009 Certificates of participation due in more than one year at June 30, 2009 Stadium District revenue bonds payable at June 30, 2009 Stadium District loan payable at June 30, 2009 Special assessment debt with governmental commitment payable at June 30, 2009 Deferred issuance cost at June 30, 2009 Bond premium payable at June 30, 2009 Governmental funds capital leases payable at June 30, 2009 Claims and judgments at June 30, 2009 Governmental funds compensated absences payable at June 30, 2009 Liability for closure and postclosure costs at June 30, 2009 Accrued interest payable at June 30, 2009 $ Net assets of governmental activities 45 4,045,843,314 Notes to the Financial Statements (Continued) The governmental fund reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances is a reconciliation between net changes in fund balances – total governmental funds and changes in net assets of governmental activities as reported in the government-wide Statement of Activities. The details of this reconciliation follow: Net change in fund balances – total governmental funds $ 24,118,800 Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period. Governmental funds capital outlay Government-wide depreciation expense for the year ended June 30, 2009 Add: Internal service funds depreciation expense for the year ended June 30, 2009 194,918,743 (64,807,114) 941,573 131,053,202 The net effect of various miscellaneous transactions involving capital assets is to increase net assets. Net value of disposed capital assets for the year ended June 30, 2009 Adjustment for the net value of assets capitalized in the current year but acquired in prior years Donations of capital assets (97,288,694) 16,759 111,617,835 14,345,900 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. Collections of deferred revenues plus current-year grant revenues exceeding amounts reported as earned for the year ended June 30, 2009 Property taxes earned during the year ended June 30, 2009 Collections of deferred contributions revenues exceeding amounts reported as earned for the year ended June 30, 2009 (2,196,316) 5,484,030 (356,400) 2,931,314 The issuance of long-term debt (e.g., bonds, leases) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities. This amount is the net effect of these differences in the treatment of long-term debt and related items. Principal payments on bonds Principal payments on lease trust certificates Proceeds from capital leases Proceeds from special assessment debt Net decrease in bond premium Principal payments on certificates of participation Principal payments on capital leases Net decrease in deferred issuance costs Accrued interest payable on long-term debt 14,156,545 4,612,000 (20,121,941) (145,969) 905,486 465,000 19,080,246 (707,115) 16,348 18,260,600 Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore, are not reported as expenditures in governmental funds. Net decrease in employee compensation payable Decrease in reserve for inventories Net increase in claims and judgments Net increase in liability for closure and postclosure costs 298,905 (2,164,102) (860,504) (3,030,470) (5,756,171) Internal service funds are used by management to charge the costs of equipment services, telecommunications, reprographics, risk management, employee benefits, and the sheriff warehouse to individual funds. The net revenue of internal service funds is reported with governmental activities. 15,049,541 $ Change in net assets of governmental activities 46 200,003,186 Notes to the Financial Statements (Continued) NOTE 5 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY At June 30, 2009, the following funds reported deficits in fund balances or net assets. DEFICIT FUND Governmental Funds: Adult Probation Grants Air Quality Grants Correctional Health Grants County Attorney Grants Emergency Management Human Services Grants Juvenile Probation Grants Public Health School Grants Sheriff Grants Sheriff RICO Transportation Grants Trial Court Grants Proprietary Funds: Risk Management $ 46,048 162,154 6,587 19,791 57,851 1,524,217 23,795 545,642 35,272 1,448,590 27,933 506,586 25,995 $ 6,854,179 The deficits in fund balances or net assets for Adult Probation Grants, Air Quality Grants, Correctional Health Grants, County Attorney Grants, Emergency Management, Human Services Grants, Juvenile Probation Grants, Public Health, School Grants, Sheriff Grants, Transportation Grants, and Trial Court Grants Funds were attributed to the deferring of certain grant revenues. The County accrues grant revenue received within 60 days after year-end, as it is available and measurable. Revenues received after 60 days are considered not available and are therefore deferred. Risk Management Fund’s funding plan calls for the fiscal year ending cash balance to equal the next year’s estimated claims and claims related expenses. As of June 30, 2009, the total net assets deficit was $6,854,179. This is primarily due to the Risk Management Fund not being funded for noncurrent accrued claim liabilities. The remaining fund balance deficit for the Sheriff RICO Fund resulted from operations during the year and is expected to be corrected through normal operations in fiscal year 2010. NOTE 6 – DEPOSITS AND INVESTMENTS Arizona Revised Statutes (A.R.S.) authorize the County to invest public monies in the State Treasurer’s investment pool; obligations issued or guaranteed by the United States or any of the senior debt of its agencies, sponsored agencies, corporations, sponsored corporations, or instrumentalities; specified state and local government bonds; interest earning investments such as savings accounts, certificates of deposit, and repurchase agreements in eligible depositories; and specified commercial paper, bonds, debentures, and notes issued by corporations organized and doing business in the United States. In addition, the County Treasurer may invest trust funds in fixed income securities of corporations doing business in the United States or District of Columbia. Credit risk Statutes have the following requirements for credit risk: 1. Commercial paper must be rated P1 by Moody’s investors service or A1 or better by Standard and Poor’s rating service. 47 Notes to the Financial Statements (Continued) 2. Corporate bonds, debentures, and notes must be rated A or better by Moody’s investors service or Standard and Poor’s rating service. 3. Fixed income securities must carry one of the two highest ratings by Moody’s investors service and Standard and Poor’s rating service. If only one of the above-mentioned services rates the security, it must carry the highest rating of that service. Custodial credit risk Statutes require collateral for demand deposits, certificates of deposit, and repurchase agreements at 101 percent of all deposits not covered by federal depository insurance. Concentration of credit risk Statutes do not include any requirements for concentration of credit risk. Interest rate risk Statutes require that public monies invested in securities and deposits have a maximum maturity of 5 years and that public operating fund monies invested in securities and deposits have a maximum maturity of 3 years. However, the Stadium District is allowed by a separate statute to invest monies, not held for operations, in eligible investments with a maturity of greater than 5 years. Investments in repurchase agreements must have a maximum maturity of 180 days. Foreign currency risk Statutes do not allow foreign investments. Deposits - At June 30, 2009, the carrying amount of the County’s deposits was $304,592,743, and the bank balance was $305,725,002. It is the County’s investment policy to collateralize all deposits by at least 101 percent of the deposits not covered by depository insurance. At a minimum, the collateral is to be held by the pledging financial institution or its agent, but does not have to be held in the County’s name. In October 2008, the FDIC’s Board of Directors authorized the publication in the Federal Register (73 FR 64179) of an interim rule that outlined the structure of a new program called the ‘Temporary Liquidity Program’ (TLGP). This new program was designed to assist in the stabilization of the nation’s financial system. Under the Transaction Account Guarantee program, a component of the TLGP, the FDIC guarantees all funds held in qualifying noninterest-bearing transaction accounts at participating insured depository institutions. On November 26, 2008, the final rule was published in the Federal Register (73 FR 72244). An amendment to 12 CFR 370 in part, extended the TAG program until June 30, 2010. At June 30, 2009, $53,583,822 of the County’s bank balance was exposed to custodial credit risk as follows: Uninsured and uncollaterized Uninsured with collateral held by the pledging financial institution Total $ 39,967,506 13,616,316 $ 53,583,822 Investments – The County’s investments at June 30, 2009, were as follows: Investment Type U.S. Treasury Securities U.S. Agency Securities Mutual funds with trustee Guaranteed investment contracts Other investments $ $ Amount 296,681,749 3,091,198,630 53,578,444 5,927,362 8,957,851 3,456,344,036 Credit risk – It is the County’s investment policy to preserve the principal value and the interest income of an investment. The County can invest in obligations issued or guaranteed by the United States or any of the senior debt of its agencies, sponsored agencies, corporations, or instrumentalities. The County can also invest in commercial paper and corporate bonds with ratings that meet the statutory requirements specified above. At June 30, 2009, credit risk for the County’s investments was as follows: 48 Notes to the Financial Statements (Continued) Investment Type U. S. Treasury Securities U. S. Agency Securities U. S. Agency Securities U. S. Agency Securities Mutual funds with trustee Guaranteed investment contracts Rating Unrated Aaa P1 Unrated Aaa Unrated Rating Agency Not applicable Moody’s Moody’s Not applicable Moody’s Not applicable $ $ Amount 296,681,749 2,090,353,008 980,326,222 20,519,400 53,578,444 5,927,362 3,447,386,185 The $20,519,400 of unrated U.S. agency securities are discount notes issued by the Federal Agricultural Mortgage Corporation (FAMC). As specified in the FAMC Offering Circular, these discount notes were not, and are not expected to be, rated by any credit rating agency. The $8,957,851 of other investments are related to the Public Fiduciary, which invests in equities, mutual funds, U.S. Treasury securities, and other types of investments as directed by court order. Due to the difficulty of obtaining the information and as these investment amounts are determined to be immaterial, Maricopa County will not follow the credit risk disclosure requirements specified by GASB Statement No. 40 – Deposit and Investment Risk Disclosures. Custodial credit risk – For an investment, custodial credit risk is the risk that, in the event of the counterparty’s failure, the County will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. It is the County’s investment policy that all of the Treasurer’s securities be held by the agent or trust department and in the County’s name. The $8,957,851 of other investments are related to the Public Fiduciary, which invests in equities, mutual funds, U.S. Treasury securities, and other types of investments as directed by court order. Due to the difficulty of obtaining the information and as these investment amounts are determined to be immaterial, Maricopa County will not follow the custodial credit risk disclosure requirements specified by GASB Statement No. 40 – Deposit and Investment Risk Disclosures. Concentration of credit risk – It is the County’s investment policy to preserve the principal value of its investments. However, due to the limited investments allowed under statutes and the desire to preserve the principal value, the County’s investments may have a concentration of credit risk of more than 5 percent of total investments in one issuer. Five percent or more of the County’s investments at June 30, 2009, were in the Federal Home Loan Bank, the Federal National Mortgage Association, and the Federal Home Loan Mortgage Corporation. These investments were 33.2 percent, 28.2 percent, and 20.6 percent, respectively, of the County’s total investments. Interest rate risk – It is the County’s investment policy to hold investments to maturity, where practical, and avoid any loss on investments resulting from an early sale or retirement of an investment. Additionally, securities should be invested for a shorter duration, where applicable. At June 30, 2009, the County had the following investments in debt securities. Investment Maturities Investment Type U.S. Treasury Securities U.S. Agency Securities Mutual funds with trustee Guaranteed investment contracts Amount 296,681,749 3,091,198,630 53,578,444 5,927,362 $ 3,447,386,185 $ Less than 1 Year $ 296,681,749 1,035,046,813 53,578,444 $ 1,385,307,006 49 More than 10 Years 1–5 Years $ $ 2,056,151,817 $ 2,056,151,817 $ 5,927,362 5,927,362 Notes to the Financial Statements (Continued) The $5,927,362 of guaranteed investment contracts relate to the Stadium District which is allowed by statute to invest monies, not held for operations, for longer periods of time. The $8,957,851 of other investments are related to the Public Fiduciary, which invests in equities, mutual funds, U.S. Treasury securities, and other types of investments, as directed by court order. Due to the difficulty of obtaining the information and as these investment amounts are determined to be immaterial, Maricopa County will not follow the interest rate risk disclosure requirements specified by GASB Statement No. 40 – Deposit and Investment Risk Disclosures. Foreign currency risk – The County does not have a formal investment policy with respect to foreign currency risk because State statutes do not allow foreign investments. A reconciliation of cash, deposits, and investments to amounts shown on the Statements of Net Assets follows: Cash, deposits and investments: Cash on hand $ Amount of deposits Amount of investments 3,456,344,036 Total $ Governmental Activities Statement of Net Assets: Cash in bank and on hand Cash and investments held by County Treasurer Cash and investments held by trustee Total 123,925 304,592,743 3,761,060,704 Investment Trust Fund Agency Fund Component Units Total $ 4,496,758 $ 1,411,608,236 2,224,476,594 78,987,939 $37,673,530 $ 3,817,647 $ 45,987,935 3,636,084,830 78,987,939 $1,495,092,933 $ 2,224,476,594 $37,673,530 $ 3,817,647 $ 3,761,060,704 NOTE 7 – CONDENSED FINANCIAL STATEMENTS OF COUNTY TREASURER’S INVESTMENT POOL Arizona Revised Statutes require community colleges, school districts, and other local governments to deposit certain public monies with the County Treasurer. The Treasurer has a fiduciary responsibility to administer those and the County’s monies under his stewardship. The Treasurer invests, on a pool basis, all idle monies not specifically invested for a fund or program. In addition, the Treasurer determines the fair value of those pooled investments monthly and at June 30. The County Treasurer’s investment pool is not registered with the Securities and Exchange Commission as an investment company and there is no regulatory oversight of its operations. The pool’s structure does not provide for shares, and the County has not provided or obtained any legally binding guarantees to support the value of the participants’ investments. The Treasurer allocates interest earnings to each of the pool’s participants. However, for the County’s monies in the pool the Board of Supervisors authorized $4,363,956 of interest earned in certain other funds to be transferred to the General Fund. Substantially, all deposits and investments of the County’s primary government are included in the County Treasurer’s investment pool, except for $36,807,536 of deposits, $10,699,033 of investments in U.S. Treasury Securities, $8,886,222 of U.S. Agency Securities, $53,578,444 of mutual funds with trustee, $5,927,362 of guaranteed investment contracts, and $8,957,851 of other investments. Therefore, the deposit and investment risks of the Treasurer’s investment pool are substantially the same as the County’s deposit and investment risks. See Note 6 – Deposits and Investments for disclosure of the County’s deposit and investment risks. 50 Notes to the Financial Statements (Continued) Details of each major investment classification follow: Investment Type U. S. Treasury Securities U. S. Agency Securities Principal $285,655,259 $3,078,783,084 Interest Rates .07 – .13% .11 – 5.5% Maturities 7/09 7/09 – 6/12 Reported Amount $285,982,716 $3,082,312,407 A condensed statement of the investment pool’s net assets and changes in net assets follows. Statement of net assets Assets Liabilities Net assets $ 3,643,573,614 3,643,573,614 $ Net assets held in trust for: Internal participants External participants Total net assets held in trust $ 1,414,741,608 2,228,832,006 3,643,573,614 $ Statement of changes in net assets Total additions Total deductions Net increase (decrease) Net assets held in trust: July 1, 2008 June 30, 2009 $ 24,707,090,337 24,949,178,730 (242,088,393) 3,885,662,007 3,643,573,614 $ NOTE 8 – RECEIVABLES Receivables as of year-end for the County’s individual major funds and nonmajor funds in the aggregate are shown as follows. Taxes receivable does not have an allowance for uncollectible taxes, as the amount is considered immaterial. All other receivables are considered collectible. Pledged receivables represent amounts pledged from donors for the Human Services Campus. Governmental Funds Detention Operations Fund General Fund Receivables: Taxes $19,303,799 Accrued interest 807,090 Special assessments Pledged Total receivables $20,110,889 $ County Improvement Debt Fund $ County Improvement Fund $ 548,191 12,116 General Fund County Improvements $ 23,063 Other Governmental Funds $ 4,009,957 631,595 240,766 $ 23,313,756 2,884,176 240,766 2,537,500 $ 4,882,318 $ 28,976,198 862,121 2,537,500 $ 548,191 $ 2,549,616 $ 23,063 $ 862,121 Total Discretely presented component units: Receivables as of year-end for the discretely presented component units including the applicable allowances for uncollectible accounts, are shown as follows: Housing Authority Receivables Intergovernmental Accounts Other Gross receivables Less: allowance for uncollectibles $ $ Net total receivables 51 81,967 18,484 34,702 135,153 (8,977) 126,176 Notes to the Financial Statements (Continued) NOTE 9 – DUE FROM OTHER GOVERNMENTAL UNITS Amounts due from other governmental units at June 30, 2009, of $154,072,356 as reported on the Governmental Funds balance sheet, include $63,376,468, $12,892,862, and $15,530,609 in state-shared revenues for sales taxes, vehicle license taxes, and highway user taxes, respectively; $18,584,748, $999,123, and $813,253 in jail tax, waste tire surcharge, and rental car surcharge, respectively, collected by the State but not received by the County; $20,065,682 in various Federal and State grants; $4,491,199 due from other governments for prisoner detention and police services; $2,384,765 due from cities and towns for Flood Control District, Library District, and Transportation Department intergovernmental agreements. In addition, the County reported $14,933,647 for debt service reimbursements due from the Maricopa County Special Health Care District, a separate legal entity. The amount is reported in the County Improvement Debt Fund and is deferred, as it is not considered measurable and available to finance expenditures of the current period. As a result of the transition of the Medical Center to the District on January 1, 2005, the Medical Center transferred long-term debt obligations (lease revenue bonds, certificates of participation and installment purchase agreements) to the County. The Maricopa County Special Health Care District will pay the debt obligations per the terms of an Intergovernmental Agreement which coincide with the future principal and interest payments to July 1, 2015. NOTE 10 – INTERGOVERNMENTAL LOANS At June 30, 2009, the County reported intergovernmental loans of $15,535,019. This amount consists of two separate intergovernmental loans to the Maricopa County Special Health Care District, a separate legal entity. On July 1, 2005, the County provided a $15,433,000 ten-year loan to the Maricopa County Special Health Care District. The terms of the loan, as outlined in the Assistance Package Intergovernmental Agreement dated June 8, 2005, include the first five years interest free, with interest payable for the second five-year period at the rate earned by the County Treasurer over that period. The balance of the loan is due August 1, 2015. The County also reported a $102,019 intergovernmental loan to the Maricopa County Special Health Care District for monies owed from the District to the General Fund for early extinguishment of certain debt in advance of maturity. The loan is paid semi-annually until July 1, 2010, at which time the loan will be paid in full. NOTE 11 – CAPITAL ASSETS Capital asset activity for the year ended June 30, 2009 was as follows: Balance July 1, 2008, as restated Governmental activities: Nondepreciable assets: Land Construction in progress Infrastructure Total capital assets not being depreciated Depreciable assets: Buildings and improvements Machinery and equipment Infrastructure Total $ Increase 569,806,003 198,316,878 573,596,696 1,341,719,577 $ 1,425,765,334 264,564,127 230,077,875 71,812,035 141,485,510 86,111,660 299,409,205 24,851,249 34,172,292 4,707,145 63,730,686 1,920,407,336 52 Balance June 30, 2009 Decrease $ 26,854,026 109,656,443 14,016,328 150,526,797 5,169,259 14,537,124 19,706,383 $ 614,764,012 230,145,945 645,692,028 1,490,601,985 1,445,447,324 284,199,295 234,785,020 1,964,431,639 Notes to the Financial Statements (Continued) Balance July 1, 2008, as restated Less accumulated depreciation for: Buildings and improvements Machinery and equipment Infrastructure $ Increase 299,562,939 157,734,568 62,930,634 $ 520,228,141 Total 1,400,179,195 Total capital assets being depreciated, net Governmental activities capital assets, net $ 2,741,898,772 Discretely presented component units: Nondepreciable assets: Land Total capital assets not being depreciated $ 4,367,043 4,367,043 Depreciable assets: Buildings and improvements Machinery and equipment Less accumulated depreciation Total $ 41,080,440 643,921 26,849,642 14,874,719 Balance June 30, 2009 Decrease 29,209,112 30,860,667 4,737,335 $ 3,184,726 13,296,725 $ 325,587,325 175,298,510 67,667,969 64,807,114 16,481,451 568,553,804 (1,076,428) 3,224,932 1,395,877,835 298,332,777 $ 153,751,729 $ 2,886,479,820 $ 245,310 245,310 $ 4,121,733 4,121,733 1,056,332 72,272 1,408,520 (279,916) 93,019 23,569 76,778 39,810 42,043,753 692,624 28,181,384 14,554,993 Discretely presented component units capital assets, net $ $ 19,241,762 (279,916) $ 285,120 $ 18,676,726 The County pledged certain governmental activities land and buildings as collateral for various lease revenue bonds. See Note 13 – Long-term Liabilities for additional information regarding outstanding bonds at June 30, 2009. On July 1, 2008, the County restated governmental activities beginning capital asset balances by $4,646,460 for corrections of prior period errors. See Note 3 – Beginning Balances Restated for additional information. Depreciation expense was charged to functions/programs as follows: Government activities: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Internal service funds $ Total governmental activities depreciation expense Discretely presented component units Housing Authority Sports Commission Total discretely presented component units Depreciation expense 53 $ 14,392,105 31,659,869 4,197,455 3,941,962 9,662,060 12,090 941,573 64,807,114 $ 1,407,975 545 $ 1,408,520 Notes to the Financial Statements (Continued) NOTE 12 – CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS At June 30, 2009, Maricopa County had the following major contractual commitments related to various capital projects. Commitments have been grouped into five major categories: Transportation Construction Projects, Flood Control Construction Projects, Library District Construction Projects, Construction of Justice Facilities, and Construction of Various County Facilities. Transportation Construction Projects At June 30, 2009, the Maricopa County Transportation Department had contractual commitments of $11,865,081 for construction of various roadway projects. The related estimated cost of completion based on the project budgets was $298,734,000, of which not all projects may be completed. Funding for these expenditures will be provided from Highway User Fuel Tax, the primary source of revenue for the Transportation Department. These projects are accounted for in the Transportation Capital Projects Fund (nonmajor governmental fund). Flood Control Construction Projects At June 30, 2009, the Maricopa County Flood Control District had contractual commitments of $23,956,321 for the construction of various flood control projects. The related estimated cost of completion based on the project budgets was $255,506,000, of which not all projects may be completed. Funding for these expenditures will be provided from the Flood Control District’s tax levy of property within Maricopa County, the primary source of revenue for the Flood Control District. These projects are accounted for in the Flood Control Capital Projects Fund (nonmajor governmental fund). Library District Construction Projects At June 30, 2009, the Maricopa County Library District had contractual commitments of $2,143,023 related to major capital projects. The related estimated cost of completion based on the project budgets was $12,500,000, of which not all projects may be completed. Funding for these projects will be provided predominantly through transfers from the Library District Fund. These projects are accounted for in the Library District Capital Improvement Fund (nonmajor governmental fund). Construction of Justice Facilities At June 30, 2009, Maricopa County had contractual commitments of $51,515,210 related to major capital projects. Funding for these projects will be provided predominantly through transfers from the General Fund. The related estimated cost of completion based on the project budgets was $293,052,858. These projects are accounted for in the County Improvement Fund (major governmental fund). Construction of Various County Facilities At June 30, 2009, Maricopa County had contractual commitments of $43,338 related to major capital projects financed primarily by the Lease Revenue Bonds, Series 2007A. The related estimated cost of completion based on the project budgets was $632,639, of which not all projects may be completed. These projects are accounted for in the County Improvement Fund (nonmajor governmental fund). The County had additional contractual commitments of $207,509 relating to major capital projects accounted for in the Intergovernmental Capital Projects Fund (nonmajor governmental fund) and the General Fund County Improvements Fund (major governmental fund) and funded predominantly through transfers from the General Fund. The related estimated cost of completion based on the project budgets was $3,062,960, of which not all projects may be completed. 54 Notes to the Financial Statements (Continued) NOTE 13 – LONG-TERM LIABILITIES The following schedule details the County’s long-term liability and obligation activity for the year ended June 30, 2009. Balance July 1, 2008 Governmental activities: Bonds, loans, and other payables: Lease revenue bonds Lease trust certificates Certificates of participation Stadium District revenue bonds Stadium District loans Special assessment debt with governmental commitment Capital leases Plus: bond premium Total bonds, loans, and other payables Other liabilities: Claims and judgments Reported and incurred but not reported claims Liability for closure and postclosure costs Total other liabilities Governmental activities long-term liabilities Balance June 30, 2009 Due Within One Year $ 9,770,000 4,612,000 445,000 3,105,000 399,578 $ 163,900,000 $ 10,615,000 3,850,000 41,165,000 10,465,338 465,000 3,260,000 1,179,241 Reductions Additions $ 173,670,000 4,612,000 4,295,000 44,270,000 10,864,916 $ 82,519 50,093,644 145,969 20,121,941 34,897 19,080,246 193,591 51,135,339 19,149 23,777,001 287,888,079 6,332,348 20,267,910 37,446,721 905,486 270,709,268 5,426,862 39,315,391 294,220,427 20,267,910 38,352,207 276,136,130 39,315,391 5,811,870 2,767,337 1,906,833 6,672,374 4,069,448 68,618,745 112,693,066 107,384,990 73,926,821 33,749,545 14,322,203 3,787,230 756,760 17,352,673 4,811,673 88,752,818 119,247,633 110,048,583 97,951,868 42,630,666 $ 382,973,245 $139,515,543 $148,400,790 $ 374,087,998 $ 81,946,057 Bonds, loans, and other payables were as follows at June 30, 2009: Lease Revenue Bonds On June 1, 2001, the Maricopa County Public Finance Corporation issued $124,855,000 of Lease Revenue Bonds to pay for the acquisition of, construction of, and equipment for the Public Service Building, Forensic Science Center, Superior Court Customer Service Center, parking garages, and related projects. Under the terms of the bond indentures, the Corporation received the proceeds to construct and purchase these assets and the County will make lease payments to extinguish the debt. Lease payments will equal the aggregate amount of principal and interest due at that date. Upon the final lease payment, the title to the assets will transfer to the County. The County’s obligation to make lease payments will be subject to and dependent upon annual appropriations being made by the County. Bonds maturing on and after July 1, 2012, are subject to optional redemption in increments of $5,000 on July 1, 2011, or any date thereafter, at par plus accrued interest to the date fixed for redemption. In the event of nonappropriation, the bonds would be subject to special redemption at par plus accrued interest to the redemption date. On December 3, 2003, the Maricopa County Public Finance Corporation issued $16,880,000 of Lease Revenue Refunding Bonds for the current refunding of various certificates of participation (Series 2000, 1996, 1994, and 1993), capital leases, and an installment purchase contract, which were legally defeased as of June 1, 2004. The County will be obligated to make lease payments to extinguish the refunding debt when due until all lease payments under the lease have been paid. The County’s obligation to make lease payments will be subject to and dependent upon annual appropriations being made by the County. The bonds are not subject to optional redemption prior to maturity; however, in the event of nonappropriation, the bonds would terminate and be subject to special mandatory redemption at par plus accrued interest, without premium. 55 Notes to the Financial Statements (Continued) On August 9, 2005, the Maricopa County Public Finance Corporation defeased a portion of the Lease Revenue Bonds, Series 2001, in the amount of $10,605,000. The County contributed the cash to advance refund the bonds, which mature on July 1, 2006 through July 1, 2015. Bonds maturing on and after July 1, 2012, are callable on July 1, 2011, and are redeemable at par plus accrued interest. The outstanding principal balance of $10,605,000 will be paid by investments held in an irrevocable trust with a fair value of $11,254,428. Accordingly, the trust account assets and liability for these defeased bonds are not included in the County’s financial statements. This portion of the lease revenue bonds was initially entered into by the Medical Center, which was transitioned to the Maricopa County Special Health Care District, a separate legal entity, on January 1, 2005. As a result of the transition, the Medical Center transferred this obligation to the County and the District reimburses the County for the principal and interest associated with this debt in accordance with the intergovernmental agreement between the County and the District. Although the County defeased this portion of the bonds, the District is still obligated to reimburse the County for the applicable principal and interest pursuant to the intergovernmental agreement. See Note 9 – Due From Other Governmental Units for additional information. On May 23, 2007, the Maricopa County Public Finance Corporation issued $108,100,000 of Lease Revenue Bonds to pay for the acquisition, construction, and renovation of the Durango Animal Care and Control Facility and various court facilities. Under the terms of the bond indentures, the Corporation received the proceeds to construct and purchase these assets and the County will make lease payments to extinguish the debt. Lease payments will equal the aggregate amount of principal and interest due at that date. Upon the final lease payment, the title to the assets will transfer to the County. The County’s obligation to make lease payments will be subject to and dependent upon annual appropriations being made by the County. Bonds maturing on and after July 1, 2017, are subject to optional redemption in increments of $5,000 on July 1, 2016, or any date thereafter, at par plus accrued interest to the date fixed for redemption. In the event of nonappropriation, the bonds would be subject to special redemption at par plus accrued interest to the redemption date. On May 23, 2007, the Maricopa County Public Finance Corporation issued Lease Revenue Refunding Bonds, Series 2007B, for $32,840,000 (par value) with interest rates ranging from 4% to 5% and maturing from July 1, 2012 to July 1, 2015. The net bond proceeds were $34,414,011 which included a reoffering premium of $973,843, County contributions of $860,000, and cost of issuance of $259,831. The net proceeds were used to advance refund the Lease Revenue Bonds, Series 2001, of $32,215,000, with interest rates ranging from 4.75% to 5.5%, maturing from July 1, 2012 through July 1, 2015, and callable at par plus accrued interest on July 1, 2011. The following Lease Revenue Bonds were outstanding as of June 30, 2009: DESCRIPTION AMOUNT OF ISSUE 2001 Lease Revenue Bonds 2003 Lease Revenue Refunding Bonds 2007A Lease Revenue Bonds 2007B Lease Revenue Refunding Bonds $ 124,855,000 16,880,000 108,100,000 32,840,000 Total $ 282,675,000 56 INTEREST RATES MATURITY DATES 4.55 – 5.47% 3.00 – 3.38% 3.50 – 5.00% 4.00 – 5.00% 7-1-09/12 7-1-09/12 7-1-09/31 7-1-12/15 OUTSTANDING AT JUNE 30, 2009 $ 21,175,000 3,870,000 106,015,000 32,840,000 $ 163,900,000 Notes to the Financial Statements (Continued) Annual debt service requirements to maturity for the County’s Lease Revenue Bonds are as follows: Governmental Activities Interest Year Ending June 30 Principal 2010 $ 10,615,000 $ 7,148,079 $ 17,763,079 2011 11,145,000 6,630,595 17,775,595 2012 10,585,000 6,103,790 16,688,790 2013 11,205,000 5,602,040 16,807,040 2014 11,375,000 5,118,505 16,493,505 2015-19 35,855,000 18,997,075 54,852,075 2020-24 23,160,000 13,363,625 36,523,625 2025-29 29,195,000 7,175,463 36,370,463 2030-32 Total Total 20,765,000 1,106,787 21,871,787 $ 163,900,000 $ 71,245,959 $ 235,145,959 The County defeased lease revenue bonds by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly, the trust account assets and the liability for these defeased bonds are not included in the County’s financial statements. At June 30, 2009, $32,215,000 of bonds outstanding are considered defeased as summarized below. Refunded and Refinanced Obligations Outstanding Issue Principal Series 2001 Lease Revenue Bonds $ Call Date 32,215,000 July 1, 2011 Certificates of Participation Certificates of Participation represent proportionate interests in semiannual lease payments. The County’s obligation to make lease payments is subject to annual appropriations being made by the County for that purpose. On November 1, 2000, Maricopa County Public Finance Corporation issued $6,975,000 of Certificates of Participation to pay for the acquisition of and improvements to the Desert Vista Hospital and medical office facilities. These certificates of participation were initially entered into by the Medical Center, which was transitioned to the Maricopa County Special Health Care District, a separate legal entity, on January 1, 2005. As a result of the transition, the Medical Center transferred this obligation to the County and the District reimburses the County for the principal and interest associated with this debt in accordance with the intergovernmental agreement between the County and the District. See Note 9 – Due From Other Governmental Units for additional information. The following Certificates of Participation were outstanding at June 30, 2009: DESCRIPTION INTEREST RATES MATURITY DATES 4.95 – 5.50% 7-1-09/15 AMOUNT OF ISSUE 2000 Certificates of Participation $ 6,975,000 OUTSTANDING AT JUNE 30, 2009 $ Annual debt service requirements to maturity for certificates of participation are as follows: Governmental Activities Principal Interest Year Ending June 30 2010 2011 2012 2013 2014 2015 – 16 $ 465,000 490,000 520,000 545,000 575,000 1,255,000 $ 189,759 166,000 140,490 113,060 83,653 69,683 Total $ 3,850,000 $ 762,645 57 3,850,000 Notes to the Financial Statements (Continued) Stadium District Revenue Bonds Stadium District Revenue Bonds are special obligations of the District. The bonds are payable solely from pledged revenues, consisting of car rental surcharges levied and collected by the Stadium District pursuant to A.R.S. §48-4234. Under the statute, the Stadium District may set the surcharge at $2.50 on each lease or rental of a motor vehicle licensed for hire, for less than one year, and designed to carry fewer than 15 passengers, regardless of whether such vehicle is licensed in the State of Arizona. The Stadium District Board of Directors initially levied a surcharge at a rate of $1.50 beginning in January 1992 and increased the surcharge to $2.50, the maximum amount permitted by statute, in January 1993. The District has pledged a portion of future car rental surcharge revenue to repay the $58,225,000 in revenue refunding bonds, which were issued in June 2002 to prepay and redeem certain obligations and fund debt service reserves. The bonds do not constitute a debt or a pledge of the faith or credit of Maricopa County, the State of Arizona, or any other political subdivision. The payment of the bonds is enforceable solely out of the pledged revenues and no owner shall have any right to compel any exercise of taxing power of the District, except for surcharges. The bonds maturing after June 1, 2013, are subject to optional redemption in increments of $5,000 at par plus accrued interest. Total principal and interest remaining to be paid on the bonds is $54,203,906, payable through June 2019. Principal and interest paid for the current year and total car rental surcharge revenues were $5,422,532 and $5,303,690, respectively. The Stadium District had the following revenue bonds outstanding at June 30, 2009: DESCRIPTION AMOUNT OF ISSUE 2002 Revenue Refunding Bonds $ 58,225,000 INTEREST RATES MATURITY DATES 4.00 — 5.375% 6-1-10/19 OUTSTANDING AT JUNE 30, 2009 $ 41,165,000 Annual debt service requirements to maturity for Stadium District bonds are as follows: Governmental Activities Year Ending June 30 2010 2011 2012 2013 2014 2015 – 19 TOTAL Principal $ 3,260,000 3,390,000 3,570,000 3,760,000 3,960,000 23,225,000 $ 41,165,000 Interest $ 2,159,094 2,028,694 1,850,719 1,663,294 1,461,194 3,875,913 $ 13,038,908 Stadium District Loans Payable On January 23, 2007, the Stadium District entered into a cost-sharing agreement with the Team for the renovations at Chase Field. Under the terms of the agreement, the Team provided $537,723 of the funding for the renovations; and the agreement states that the Stadium District will pay the Team back over the next three years, ending December 2010. On September 10, 2007, the Stadium District entered into a cost-sharing agreement with the Team for the purchase of a video board and related equipment. Under the terms of the agreement, the Team provided $8,273,928 of the funding for the purchase; and the agreement states that the Stadium District will pay the Team back over nine years, beginning December 2009 and ending in December 2017. On October 12, 2007, the Stadium District entered into a cost-sharing agreement with the Team for phase II of the suite renovations at Chase Field. Under the terms of the agreement, the Team provided 58 Notes to the Financial Statements (Continued) $1,832,928 of the funding for the renovations; and the agreement states that the Stadium District will pay the Team back over ten years, beginning December 2011 and ending in December 2020. Annual debt service requirements to maturity for Stadium District loans payable are as follows: Governmental Activities Year Ending June 30 2010 2011 2012 2013 2014 2015-19 2020-21 Principal 1,179,240 1,179,241 1,200,000 1,200,000 1,200,000 4,273,928 232,929 $ $ Total 10,465,338 Special Assessment Debt With Governmental Commitment Special assessment bonds are payable from assessments collected from property owners benefited by the respective improvements. The special assessment districts pledged these assessments to repay the par issuance amount of $568,658 in special assessment bonds. The proceeds were used to finance construction projects in these districts. Total principal and interest remaining to be paid on these bonds is $266,615, payable through July 2018. While there is no legal obligation for the County to further secure the special assessment bonds of the districts below, the County has made a moral commitment to take steps necessary to prevent default. Principal and interest paid for the current year and total special assessment charges revenue were $51,363 and $108,556, respectively. Special assessment bonds currently outstanding for governmental activities are as follows: AMOUNT OF ISSUE DESCRIPTION Queen Creek Water Marquerite Drive th 7 Street North Plymouth Street Total $ 301,960 60,670 60,059 145,969 $ 568,658 INTEREST RATES MATURITY DATES 4.875% 9.000% 8.000% 8.000% 7-1-09/17 7-1-09/11 1-1-10/14 7-1-09/18 OUTSTANDING AT JUNE 30, 2009 $ 19,944 3,212 24,466 145,969 $ 193,591 Annual debt service requirements to maturity for special assessment debt with governmental commitment are as follows: Governmental Activities Year Ending June 30 2010 2011 2012 2013 2014 2015 – 18 Total Principal $ $ 19,149 20,926 26,031 22,819 22,819 81,847 193,591 59 Interest $ $ 17,487 12,725 10,985 9,094 7,347 15,386 73,024 Notes to the Financial Statements (Continued) Capital Leases The County has entered into various lease-purchase agreements, which are noncancellable, for the acquisitions of the following equipment: Governmental Activities Computer Systems and Equipment $ 46,339,089 Communications Equipment 999,864 Medical Equipment 181,536 Voting Equipment 6,197,732 Total Capital Assets 53,718,221 Accumulated Depreciation (15,056,444) Net Value of Leased Capital Assets $ 38,661,777 These lease-purchase agreements require the County to pay all maintenance costs. At the time of the final principal and interest payments, title to the leased equipment transfers to the County. These leases are contingent on budgetary appropriations each fiscal year. The assets are capitalized at total principal cost. The following schedule details debt service requirements to maturity for the County’s capital leases payable at June 30, 2009. Governmental Activities Year Ending June 30 2010 $ 25,034,201 2011 19,331,785 2012 8,317,467 2013 365,791 2014 27,943 2015-17 74,515 Total minimum lease payments 53,151,702 Amount representing interest (2,016,363) Present value of net minimum lease payments $ 51,135,339 The present value of net minimum lease payments at June 30, 2009, of $51,135,339 exceeds the total capital assets of $38,661,777 because a significant portion of the assets acquired through capital leases are for computer related equipment that is below the County’s capitalization threshold. Funding Source for Governmental Activities Liabilities Governmental Funds Liabilities Funding Source Lease revenue bonds County Improvement Debt Fund Lease trust certificates County Improvement Debt Fund Certificates of participation County Improvement Debt Fund Stadium District revenue bonds Stadium District Debt Service Fund (nonmajor debt service fund) Stadium District loans payable Ballpark Operations Fund (nonmajor special revenue fund) Special assessment debt with governmental commitment Special Assessment Fund (nonmajor debt service fund) Capital leases General Fund, Detention Operations Fund, nonmajor special revenue fund Claims and judgments General Fund, Solid Waste Management Fund (nonmajor special revenue Reported and incurred but not reported claims Risk Management Fund and Employee Benefits Trust Fund Municipal landfill closure and postclosure costs Solid Waste Management Fund (nonmajor special revenue fund) fund) and Risk Management Fund (internal service fund) (internal service funds) 60 Notes to the Financial Statements (Continued) Legal Debt Margin County indebtedness pertaining to general obligation bonds may not exceed six percent of the value of the County’s taxable property ascertained by the last assessment. However, with voter approval, the County may become indebted for an amount not to exceed fifteen percent of such taxable property. At June 30, 2009, the allowable six and fifteen percent limits were $3,498,218,117 and $8,745,545,293, respectively. The County had no outstanding general obligation debt at June 30, 2009, and was therefore within the legal debt margin. Arbitrage Compliance The County is in compliance with all Federal arbitrage regulations for tax-exempt debt securities. As of June 30, 2009, the County had no arbitrage liability. NOTE 14 – MUNICIPAL LANDFILL CLOSURE AND POSTCLOSURE CARE COSTS The County has five landfills which are subject to closure and postclosure care requirements. State and federal laws and regulations require the County to place a final cover on all its landfill sites when they stop accepting waste and to perform certain maintenance and monitoring functions at the sites for 30 years after closure. Although one landfill is exempt from these regulations, the County is performing postclosure monitoring of this site and has included the estimated costs in the closure and postclosure liability. On May 31, 2007, the County’s last remaining landfill ceased accepting waste and the County is in the process of capping the landfill. The closure costs associated with this landfill are included in the landfill closure and postclosure care liability at June 30, 2009. In addition, during fiscal year 2009, the County updated estimates of the amount required to pay for closure, cleanup, remedial actions and monitoring at the County's five landfill sites, in accordance with generally accepted accounting principles. The County estimated these costs to be approximately $17,352,673. The County’s estimate for closure and postclosure care requirements for the five landfills are subject to change due to inflation, changes in technology, and changes in regulations, or results of the investigational study. All associated closure and postclosure costs will be paid from the Solid Waste Management Fund. These amounts are based on what it would cost to perform all closure and postclosure care and remedial investigation costs in fiscal year 2009. According to State and Federal laws and regulations, the County must comply with the local government financial test requirements that assure the County can meet the costs of landfill closure, postclosure, and corrective action when needed. The County is in compliance with these requirements. NOTE 15 – MUNICIPAL REVOLVING LINE OF CREDIT AND IRREVOCABLE STANDBY LETTER OF CREDIT On July 1, 2006, the County entered into a $35,000,000 municipal revolving line of credit with an interest rate of 65% of the bank’s prime rate which has a maturity date of June 30, 2009. Outstanding principal and interest is due on June 30 of each year. During fiscal year 2009, the County had not borrowed against the line of credit. The municipal revolving line of credit was renewed to June 30, 2010. On July 1, 2008, the County entered into a $4,177,256 irrevocable standby letter of credit issued to the Industrial Commission of Arizona for unfunded workers’ compensation claims. The irrevocable standby letter of credit matured on July 1, 2009. The letter of credit was reserved against the municipal revolving line of credit. During fiscal year 2009, the letter of credit had not been drawn upon. The irrevocable standby letter of credit was renewed to July 1, 2010, for $5,325,903. 61 Notes to the Financial Statements (Continued) NOTE 16 – OPERATING LEASES The County’s operating leases are for land, buildings, office equipment, and vehicles under the provisions of various long-term lease agreements classified as operating leases for accounting purposes. Rental expenses under the terms of these operating leases for governmental activities were $18,697,984.43 for the year ended June 30, 2009. These operating leases have remaining lease terms from one to nine years. Also, they provide renewal options and are contingent on budgetary appropriations each fiscal year. The future minimum rental payments required under these operating leases as of June 30, 2009, are as follows: Governmental Activities $ 10,900,273 9,025,588 5,660,947 4,292,895 2,342,479 1,616,467 Year Ending June 30 2010 2011 2012 2013 2014 2015-18 Total minimum payments required $ 33,838,649 NOTE 17 – RISK MANAGEMENT Self-Insurance The Risk Management Fund (internal service fund) accounts for the financing of the insured risk of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees and natural disasters. The County is exposed to various risks of loss related to torts, theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The County carries commercial insurance for all such risks of loss, including workers’ compensation and employees’ health and accident insurance. Settled claims have not exceeded this commercial coverage since the inception of these insurance policies. Liabilities for unpaid claims are estimates determined by an independent actuary using the following actuarial methods: reported loss development, paid loss development, Bornhuetter-Ferguson reported loss and paid loss, frequency times severity, expected loss, incremental paid workers’ compensation, paid allocated loss adjustment expense to paid loss development – automobile liability, and tail liability for medical malpractice. Accrued actuarial liabilities are based on a discounted 55 percent confidence level assuming a 2.55 percent annual rate of return on investments. Accrued actuarial liabilities at June 30, 2009, for each insurable area follow: General liability Automobile liability Malpractice Workers’ compensation Property reserve Auto physical damage Total $ $ 62 33,495,471 3,104,671 13,515,891 11,756,578 242,190 314,319 62,429,120 Notes to the Financial Statements (Continued) Changes in the unpaid claims liability reported in the Risk Management Fund follow: Year 2006-07 2007-08 2008-09 Balance July 1 $ 55,916,393 57,730,019 58,072,094 Current-Year Claims And Changes In Estimates $ 16,330,438 13,460,325 13,180,821 Claims Payments $(14,516,812) (13,118,250) (8,823,795) Balance June 30 $57,730,019 58,072,094 62,429,120 The Employee Benefits Trust Fund (internal service fund) accounts for the financing of the insured risk of loss for certain health benefits (medical, dental, pharmacy, short-term disability, and medical incentives) to eligible employees and their dependents. The liability for medical, dental, pharmacy, short-term disability, behavioral health, and vision claims is based on fiscal year 2009 actuarial reports. Certain portions of the pharmacy liability are based on the unused portion of the member’s pharmacy accounts as administered by another provider. Accrued actuarial liabilities at June 30, 2009, for each insurable area follow: Medical Dental Pharmacy Short-term disability Behavioral health Vision Total $ 8,449,000 286,000 2,174,701 296,000 216,000 76,000 $ 11,497,701 Changes in the unpaid claims liabilities reported in the Employee Benefits Trust Fund follow: Year 2006-07 2007-08 2008-09 Balance July 1 $ 2,771,985 2,206,068 10,546,651 Current-Year Claims And Changes In Estimates $ 16,022,997 95,933,611 99,512,245 Claims Payments $ (16,588,914) (87,449,314) (98,479,540) Other Payments $ (143,714) (81,655) Balance June 30 $ 2,206,068 10,546,651 11,497,701 Other Claims The County has exposure to the following claim areas carrying no commercial insurance: Indigent Health Care Litigation - At June 30, 2009, there were approximately two dozen hospitals and health care professionals seeking reimbursement from the County for health care medical services pertaining to indigent health care. This represents approximately 52,785 claims with a full-billed charge of approximately $252 million. This amount is subject to a statutory discount that averages more than 50%. It is not practical to determine the anticipated outcome of the litigation and to estimate the potential losses due to the fact that the Court has not yet provided a ruling to clarify the current statutory provisions that would provide the parties with the ability to adjudicate the claims. In addition, less than ten percent of the claims have actually been reviewed for legitimacy due to the large number of claims filed and the refusal of the hospital plaintiffs to provide requested support for verification of submitted claims. To date, $64 million in claims with individual hospitals were settled for less than $3 million; however, the method of determining the settlement amount can vary between hospitals as each hospital has a different set of requirements for calculating and agreeing on a settlement. The Superior Court of Maricopa County appointed a Special Master to facilitate the dispute process. As of April 2008, the Special Master recommended decisions and the presiding judge accepted the recommendations that resulted in three judgments against Maricopa County in the combined amount of $42,015,532, including interest and 63 Notes to the Financial Statements (Continued) statutory penalties. Maricopa County is appealing these decisions to the Arizona Court of Appeals. In the opinion of outside legal counsel, it is impossible to reasonably estimate the amount of the loss because of overlapping defenses and imprecise state statute standards that apply; therefore, no accrual for potential liability can be reasonably determined. NOTE 18 – POLLUTION REMEDIATION OBLIGATIONS Maricopa County has estimated and reported a pollution remediation obligation in the government-wide financial statements for the current or potential detrimental effects of existing pollution. At June 30, 2009, the County reported $6,672,374 in claims and judgments, which is comprised of the following pollution remediation obligations. Asbestos – The National Emission Standards for Hazardous Air Pollutants, 40 CFR §61.145, requires the County to inspect buildings for the existence of asbestos prior to the commencement of any demolition or renovation work. As of June 30, 2009, the County had several facilities under consideration for demolition or renovation. The County has reported an estimated pollution remediation liability of $1,075,200 for these projects, which is an estimate provided by a professional environmental consultant. The estimate accounts for pre-cleanup activities, including site assessments to identify hazardous exposure to materials and characterizes and quantifies the potential risk posed at the sites, if any. Cave Creek Landfill – The County has entered into a Consent Decree with the Arizona Department of Environmental Quality (ADEQ) to evaluate the Cave Creek Landfill as a source of groundwater contamination. As of June 30, 2009, the County has reported a pollution remediation liability of $640,466, which is an engineering estimate provided by a professional environmental consultant. The estimate consists of mandated testing costs, completion of the remedial action plan, public meetings, and the recommended remediation at the landfill. Hassayampa Landfill – On July 22, 1987 the Hassayampa Landfill was added to the Superfund National Priorities List by the United States Environmental Protection Agency (EPA), pursuant to the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA), 42 U.S.C. §9605(8), due to suspected groundwater contamination. On February 19, 1988, nine of the major potentially responsible parties (PRP) for the site entered into a Consent Order with the EPA to conduct the Remedial Investigation and Feasibility Study. On August 6, 1992 a Record of Decision was signed and detailed the EPA’s selected cleanup remedy, which resulted in the formation of the Hassayampa Steering Committee (HSC). The HSC, an unincorporated association, consists of 11 PRP’s that entered into a Unilateral Administrative Order with the EPA on March 30, 1993 to conduct additional investigation activities and to begin remedial design and action activities on the groundwater treatment system and soil cap. In September 1997, a Preliminary Close-Out Report was completed and the EPA certification of the completion of construction of the remedial action was issued in April 1998. The groundwater extraction and treatment system and soil vapor extraction and treatment system will continue to be run by the PRP’s until the groundwater and soil meet cleanup levels. The HSC hires consultants that recommend site actions, meet with regulators, and develop cost estimates for remediation of the Hassayampa Landfill. The County is responsible for 27.78% of the HSC’s cost remediation. As of June 30, 2009, the County has reported a pollution remediation liability of $2,335,096, based on the cost estimates provided by the consultants. Stormwater – Under the Clean Water Act, the National Pollutant Discharge Eliminations System Stormwater Program, 40 CFR §122, requires the implementation of controls designed to prevent harmful 64 Notes to the Financial Statements (Continued) pollutants from being washed by stormwater runoff into bodies of water. As of June 30, 2009, an audit of County-owned facilities was conducted to ensure compliance with Federal regulations. Based on the results of the audit, the County has reported an estimated pollution remediation liability of $2,621,612, which is an estimate provided by a professional environmental consultant. The estimate accounts for precleanup activities, including an engineering study which recommended a method for collecting and containing stormwater runoff. The County pollution remediation liability is subject to change due to changes in the cost of goods and services, changes in remediation technology, or changes in laws and regulations governing the remediation effort. The County has no estimated recoveries at this time. NOTE 19 – PENSIONS AND OTHER POSTEMPLOYMENT BENEFITS Plan Descriptions The County contributes to the four plans described below. Benefits are established by state statute and the plans generally provide retirement, long-term disability, and health insurance premium benefits, including death and survivor benefits. The retirement benefits are generally paid at a percentage, based on years of service, of the retirees’ average compensation. Long-term disability benefits vary by circumstance, but generally pay a percentage of the employee’s monthly compensation. Health insurance premium benefits are generally paid as a fixed dollar amount per month towards the retiree’s healthcare insurance premiums, in amounts based on whether the benefit is for the retiree or for the retiree and his or her dependents. The Arizona State Retirement System (ASRS) administers a cost-sharing, multiple-employer defined benefit pension plan; a cost-sharing, multiple-employer defined benefit health insurance premium plan; and a cost-sharing, multiple-employer defined benefit long-term disability plan that covers employees of the State of Arizona and employees of participating political subdivisions and school districts. The ASRS is governed by the Arizona State Retirement System Board according to the provisions of A.R.S. Title 38, Chapter 5, Article 2. The Public Safety Personnel Retirement System (PSPRS) (Maricopa County Sheriff and Maricopa County Attorney Investigators) administers an agent multiple-employer defined benefit pension plan and an agent multiple-employer defined benefit health insurance premium plan that covers public safety personnel who are regularly assigned hazardous duty as employees of the State of Arizona or participating political subdivisions. The PSPRS, acting as a common investment and administrative agent, is governed by a five member board, known as The Fund Manager, and the participating local boards according to the provisions of A.R.S. Title 38, Chapter 5, Article 4. The Corrections Officer Retirement Plan (CORP) (Maricopa County Corrections Officers and Administrative Office of the Courts Probation Officers (AOC Probation)) administers an agent multipleemployer defined benefit pension plan and an agent multiple-employer defined benefit health insurance premium plan that covers certain employees of the State of Arizona’s Department of Corrections and Department of Juvenile Corrections, and county employees whose primary duties require direct inmate contact. The CORP is governed by The Fund Manager of PSPRS and the participating local boards according to the provisions of A.R.S. Title 38, Chapter 5, Article 6. The Elected Officials Retirement Plan (EORP) administers a cost-sharing, multiple-employer defined benefit pension plan and a cost-sharing, multiple-employer defined benefit health insurance premium plan that covers State of Arizona and county elected officials and judges, and elected officials of participating cities. The EORP is governed by The Fund Manager of PSPRS according to the provisions of A.R.S. Title 38, Chapter 5, Article 3. Because the health insurance premium plan benefit of the EORP is not established as a formal trust, the EORP is reported in accordance with GASB Statement No. 45 as an agent multiple-employer defined benefit plan. Accordingly, the disclosures that follow reflect the EORP as if it were an agent multiple-employer defined benefit plan. 65 Notes to the Financial Statements (Continued) Financial Reports Each plan issues a publicly available financial report that includes its financial statements and required supplementary information. A report may be obtained by writing or calling the applicable plan. ASRS 3300 N. Central Avenue P.O. Box 33910 Phoenix, AZ 85067-3910 (602) 240-2000 or (800) 621-3778 www.azasrs.gov PSPRS, CORP, EORP 3010 E. Camelback Road, Suite 200 Phoenix, AZ 85016-4416 (602) 255-5575 www.psprs.com Funding Policy The Arizona State Legislature establishes and may amend active plan members’ and the County’s contribution rates for the ASRS, PSPRS, CORP, and EORP. Cost-Sharing Plans - For the year ended June 30, 2009, active ASRS members were required by statute to contribute at the actuarially determined rate of 9.45 percent (8.95 percent for retirement and 0.5 percent for long-term disability) of the members’ annual covered payroll and the County was required by statute to contribute at the actuarially determined rate of 9.45 percent (7.99 percent for retirement, .96 percent for health insurance premium, and 0.5 percent for long-term disability) of the members’ annual covered payroll. The County’s contributions for the current and 2 preceding years, all of which were equal to the required contributions, were as follows: Year ended June 30 2009 2008 2007 Health Benefit Supplement Fund $ 4,218,640 4,992,957 5,010,107 Retirement Fund $ 35,111,385 38,279,334 36,025,772 Long-Term Disability Fund $ 2,197,279 2,377,738 2,385,117 Agent Plans - For the year ended June 30, 2009, active PSPRS (Maricopa County Sheriff) members were required by statute to contribute 7.65 percent of the members’ annual covered payroll, and the County was required to contribute 23.08 percent, the aggregate of which is the actuarially required amount. The health insurance premium portion of the contribution rate was actuarially set at 1.47 percent of covered payroll. Active PSPRS (Maricopa County Attorney Investigators) members were required by statute to contribute 7.65 percent of the members’ annual covered payroll, and the County was required to contribute 31.83 percent, the aggregate of which is the actuarially required amount. The health insurance premium portion of the contribution rate was actuarially set at 2.29 percent of covered payroll. Active CORP (Maricopa County Corrections Officers) members were required by statute to contribute 7.96 percent of the members’ annual covered payroll except that, beginning October 2008, all non-dispatcher members were required to contribute 8.41 percent. In addition, the County was required to contribute 8.57 percent. The aggregate of members’ and the County’s contributions is the actuarially required amount. The health insurance premium portion of the contribution rate was actuarially set at 0.74 percent of covered payroll. Active CORP (AOC Probation) members were required by statute to contribute 7.96 percent of the members’ annual covered payroll, and the County was required to contribute 9.25 percent, the aggregate of which is the actuarially required amount. The health insurance premium portion of the contribution rate was set at 0.24 percent of covered payroll. Active EORP members were required by statute to contribute 7.00 percent of the members’ annual covered payroll; and the County was required to remit a designated portion of certain court fees plus additional contributions at the actuarially determined rate of 21.21 percent of the members’ annual covered payroll through September 2008 and 14.05 percent of the members’ annual covered payroll for October 2008 through June 2009. The health insurance premium portion of the contribution rate for normal cost was actuarially set at .91 percent of covered payroll. 66 Notes to the Financial Statements (Continued) Actuarial methods and assumptions – Except for the contribution requirements for probation officers participating in the CORP (AOC Probation) plan, which were established by state statute, the contribution requirements for the year ended June 30, 2009, were established by the June 30, 2007, actuarial valuations, and those actuarial valuations were based on the following actuarial methods and assumptions. Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events in the future. Amounts determined regarding the funded status of the plans and the annual required contributions are subject to continual revision as actual results are compared to past expectations and new estimates are made. The required schedule of funding progress presented as required supplementary information provides multiyear trend information that shows whether the actuarial value of the plans’ assets are increasing or decreasing over time relative to the actuarial accrued liability for benefits. Projections of benefits are based on 1) the plans as understood by the County and plans’ members and include the types of benefits in force at the valuation date, and 2) the pattern of sharing benefit costs between the County and plans’ members to that point. Actuarial calculations reflect a long-term perspective and employ methods and assumptions that are designed to reduce short-term volatility in actuarial accrued liabilities and the actuarial value of assets. The significant actuarial methods and assumptions used are the same for all plans and related benefits (unless noted), and the actuarial methods and assumptions used to establish the fiscal year 2009 contribution requirements, are as follows: Actuarial valuation date Actuarial cost method Amortization method June 30, 2007 Projected unit credit Level percent closed for unfunded accrued liability, open for excess 29 years for unfunded actuarial accrued liability, 20 years for excess Smoothed market value Remaining amortization period Asset valuation method Actuarial assumptions: Investments rate of return Projected salary increases includes inflation at 8.50% 5.50%-8.50% for PSPRS and CORP, 5.00% for EORP 5.00% Annual Pension Cost/OPEB Cost - The County’s pension/OPEB cost for the agent plans for the year ended June 30, 2009, and related information follows. (Sheriff) PSPRS (Investigators) (Corrections) CORP (AOC Probation) EORP Pension: Annual pension/OPEB cost Contributions made $ 9,590,556 9,590,556 $ 246,353 246,353 $ 6,914,379 6,914,379 $ 5,164,621 5,164,621 $ 6,723,511 6,723,511 Health Insurance: Annual pension/OPEB cost Contributions made $ 704,911 704,911 $ 20,288 20,288 $ 666,285 666,285 $ 137,570 137,570 $ 155,555 155,555 Trend Information – Annual pension cost information for the current and two preceding years for each of the agent plans follows. Separately reported OPEB cost information for the last year of the required trend information will be prepared next year when it becomes available. Data for the CORP (AOC Probation) plan is only provided for fiscal years subsequent to June 30, 2007, as this plan did not commence until July 1, 2007. 67 Notes to the Financial Statements (Continued) Plan Year Ended June 30, 2009 Pension: PSPRS (Sheriff) PSPRS (Investigators) CORP (Corrections) CORP (AOC Probation) EORP Health Insurance: PSPRS (Sheriff) PSPRS (Investigators) CORP (Corrections) CORP (AOC Probation) EORP Year Ended June 30, 2008 Pension: PSPRS (Sheriff) PSPRS (Investigators) CORP (Corrections) CORP (AOC Probation) EORP Health Insurance: PSPRS (Sheriff) PSPRS (Investigators) CORP (Corrections) CORP (AOC Probation) EORP Contributions Required and Contributions Made Annual Pension/OPEB Percentage of APC Cost (APC) Contributed Net Pension/OPEB Obligation $ 9,590,556 246,353 6,914,379 5,164,621 6,723,511 100.0% 100.0% 100.0% 100.0% 100.0% $ 0 0 0 0 0 $ 704,911 20,288 666,285 137,570 155,555 100.0% 100.0% 100.0% 100.0% 100.0% $ 0 0 0 0 0 $ 8,113,925 212,452 4,964,182 5,412,947 4,971,190 100.0% 100.0% 100.0% 100.0% 100.0% $ 0 0 0 0 0 $ 752,864 16,036 675,289 144,185 180,890 100.0% 100.0% 100.0% 100.0% 100.0% $ 0 0 0 0 0 $ 6,635,820 171,511 4,012,929 4,472,388 100.0% 100.0% 100.0% 100.0% $ 0 0 0 0 Year Ended June 30, 2007 Pension & Health Insurance: PSPRS (Sheriff) PSPRS (Investigators) CORP (Corrections) EORP Funded Status - The funded status of the plans as of the most recent valuation date, June 30, 2009, along with the actuarial assumptions and methods used in those valuations follow. All participating jurisdictions of the CORP (AOC Probation) plan are grouped under one local board and only one actuarial report is completed for the entire group. As a result, data regarding the actuarial accrued liabilities, actuarial value of assets, and funded status of the plan is not available solely for Maricopa County. Thus, the information provided below for CORP (AOC Probation) represents data for the entire plan group and includes all participating jurisdictions. The EORP, by statute, is a cost-sharing plan. However, because of its statutory construction, in accordance with GASB Statement No. 43, paragraphs 5 and 41, the EORP is reported for such purposes as an agent multiple-employer plan. The Fund Manager obtains an actuarial valuation for the EORP on its statutory basis as a cost-sharing plan and, therefore, actuarial information for the County, as a participating government, is not available. 68 Notes to the Financial Statements (Continued) CORP PSPRS Investigators Sheriff Actuarial accrued liability (a) Actuarial value of assets (b) Unfunded actuarial accrued liability (funding excess) (a)–(b) Pension Health Insurance $269,293,904 Pension Health Insurance $ 7,162,362 $ 7,719,853 $184,754,232 $ 0 $ 84,539,672 $ 7,162,362 Funded ratio (b)/(a) Covered payroll (c) Unfunded actuarial accrued liability as a % of covered payroll ([(a)–(b)]/(c)) Corrections AOC Probation Pension Health Insurance Pension Health Insurance $ 148,217 $ 186,395,265 $ 6,325,348 $ 296,763,462 $ 12,993,540 $ 4,564,329 $ 0 $ 159,924,267 $ 0 $ 230,306,951 $ $ 3,155,524 $ 148,217 $ 26,470,998 $ 6,325,348 $ 66,456,511 $ 12,993,540 0 68.6% 0.0% 59.1% 0.0% 85.8% 0.0% 77.6% 0.0% $ 44,607,743 $44,607,743 $ 837,703 $ 837,703 $ 88,455,819 $88,455,819 $ 102,605,280 $102,605,280 189.5% 16.1% 376.7% 17.7% 29.9% 7.2% 64.8% 12.7% The actuarial methods and assumptions used are the same for all plans and related benefits, and for the most recent valuation date, are as follows: Actuarial valuation date Actuarial cost method Amortization method Remaining amortization period Asset valuation method Actuarial assumptions: Investment rate of return Projected salary increases includes inflation at June 30, 2009 Projected unit credit Level percent-of-pay closed 27 years for unfunded actuarial accrued liability, 20 years for excess 7-year smoothed market 8.50% 5.50%-8.50% for PSPRS and CORP, 5.00% for EORP 5.00% NOTE 20 – INTERFUND BALANCES AND ACTIVITY Interfund receivables and payables – interfund balances at June 30, 2009, were as follows: Payable To General Fund $ 33,227,924 9,697,452 803,962 $ 43,729,338 Payable from County Improvement Fund Nonmajor Governmental Funds Internal Service Funds Total Due From Total Due To $ 33,227,924 9,697,452 803,962 $ 43,729,338 All interfund receivables and payables represent cash deficits that were the result of timing differences from grant revenues received in the subsequent year and cash transfers that had not occurred at June 30, 2009. Interfund transfers – interfund transfers for the year ended June 30, 2009, were as follows: Transfers In General Fund Transfers Out General Fund $ Detention County Operations Fund Improvement Debt Fund $170,081,832 $ Detention Operations Fund General Fund County Improvements Fund Nonmajor Governmental Funds Total Transfers In 2,353,568 $ 2,353,568 $170,081,832 $ County Improvement Fund 4,078,324 $ 6,252,339 8,111,757 1,199,011 11,529,674 $ 8,111,757 General Fund County Nonmajor Improvements Fund Governmental Funds $ 154,897,475 $ 154,897,475 $ Total Transfers Out 36,444 $ 329,094,075 951,000 951,000 98,210,049 $ 99,197,493 14,364,096 101,762,628 $ 446,171,799 Transfers of capital assets: 46,508 $ 446,218,307 Internal Service Funds transfer of capital assets to governmental activities 69 Notes to the Financial Statements (Continued) In the fund financial statements, total transfers in of $446,171,799 are less than transfers out of $446,218,307 because of transfers of capital assets between the proprietary and governmental funds. During the year, existing capital assets with book values of $46,508 were transferred from the internal service funds to governmental activities. The internal service funds reported transfers out for the net carrying value of the assets; however, there were no offsetting transfers in reported as these capital assets were transferred to governmental activities in the government-wide financial statements. All interfund transfers are budgeted and are used to move revenues from the fund that collects them to the fund that expends them. The interfund receivables, payables, and transfers by fund are as follows: Due From Other Funds Funds MAJOR FUNDS General Fund $ 43,729,338 Due To Other Funds $ Transfers In $ Special Revenue Funds Detention Operations 2,353,568 170,081,832 Debt Service Funds County Improvement Debt Transfers Out $ 329,094,075 951,000 11,529,674 Capital Projects Funds County Improvement General Fund County Improvements 33,227,924 NONMAJOR FUNDS Special Revenue Funds Air Quality Grants Air Quality Fees Animal Control Field Operations Animal Control License/Shelter Ballpark Operations Cactus League Operations CDBG Housing Trust Clerk of the Court Grants Correctional Health Grants County School Indirect Cost Emergency Management Environmental Services Environmental Health Environmental Services Grants Elections Grants Events Center Flood Control Human Services Grants Library District Parks Donation Parks Enhancement Parks Souvenir Planning and Development Fees Public Health Fees Public Health Grants Sheriff Grants Sheriff RICO Solid Waste Management Solid Waste Management Grants Transportation Operations Transportation Grants Waste Tire 8,111,757 154,897,475 14,364,097 378,553 113,700 111,857 1,087,154 1,707,418 810,458 102,916 87,237 21,409 291,715 112,753 55,525 27,525 1,646,482 40,340 44,709,458 214,166 1,599,809 4,382,432 1,233,438 72,513 8,641,753 160,833 90,000 72,513 6,610 29,834 1,144,972 850,825 12,630 1,605,030 341,095 39,729,566 448,655 975,000 Debt Service Fund Stadium District Debt Service 810,458 Capital Projects Funds Detention Capital Projects Flood Control Capital Projects Intergovernmental Capital Projects Library District Capital Improvement Long Term Project Reserve Transportation Capital Projects 951,000 44,709,458 2,455,833 7,408,315 1,707,418 39.698.916 70 Notes to the Financial Statements (Continued) Due From Other Funds Funds Due To Other Funds Internal Service Funds Sheriff Warehouse Telecommunications Total Transfers In Transfers Out 803,962 46,508 $ 43,729,338 $ 43,729,338 $ 446,171,799 $ 446,218,307 $ 46,508 446,218,307 $ 446,218,307 Transfer of capital assets to/from Governmental activities: Employee Benefits Trust NOTE 21 – SUBSEQUENT EVENTS On July 2, 2009, Maricopa County defeased various capital lease agreements with a principal amount of $24,659,340. The County contributed cash to advance refund the capital lease agreements, which had remaining payment dates of July 4, 2009 through February 15, 2017. The capital leases were paid in advance at par plus accrued interest. 71 72 Financial Section Required Supplementary Information Required Supplementary Information Maricopa County Required Supplementary Information Budgetary Comparison Schedule General Fund For the Fiscal Year Ended June 30, 2009 Variance With Final Budget Budgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Taxes $ Licenses and permits 470,957,388 $ 470,957,388 $ 472,001,004 $ 1,043,616 1,923,641 1,923,641 2,303,516 379,875 609,861,800 609,848,618 535,999,339 (73,849,279) Charges for services 41,261,142 41,485,345 43,642,008 2,156,663 Fines and forfeits 16,669,467 16,613,267 16,669,467 16,613,267 16,370,058 15,056,648 (299,409) (1,556,619) 1,157,286,705 1,157,497,726 1,085,372,573 (72,125,153) General government 363,064,295 383,924,458 180,245,742 203,678,716 Public safety 438,627,296 441,352,336 435,663,771 5,688,565 Health, welfare and sanitation 253,713,351 250,996,552 245,811,481 5,185,071 Culture and recreation 1,426,304 1,176,016 1,162,914 13,102 Education 2,320,833 4,592,539 2,320,833 7,125,168 1,727,263 5,556,510 593,570 1,568,658 1,063,744,618 1,086,895,363 870,167,681 216,727,682 93,542,087 70,602,363 215,204,892 144,602,529 11,246,745 (379,416,476) 13,318,257 (356,476,752) 11,719,165 (329,094,075) (1,599,092) 27,382,677 (368,169,731) (343,158,495) (317,374,910) 25,783,585 (274,627,644) (272,556,132) (102,170,018) 170,386,114 274,627,644 274,627,644 533,590,840 (455,601) 430,965,221 258,963,196 (455,601) 428,893,709 Intergovernmental Miscellaneous Total revenues EXPENDITURES Current: Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing uses Net change in fund balances Fund balance – beginning of period Decrease in reserve for inventory of supplies Fund balance – ending of period $ $ 2,071,512 The notes to the budgetary comparison schedules are an integral part of this schedule. 75 $ $ Maricopa County Required Supplementary Information Budgetary Comparison Schedule by Department General Fund For the Fiscal Year Ended June 30, 2009 Budgeted Amounts Final Original GENERAL GOVERNMENT County Assessor Board of Supervisors Communications County Call Center County Managers Office Elections Enterprise Technology Facilities Management Finance Internal Audit Management & Budget Materials Management Recorder Research and Reporting Treasurer Workforce Management and Development General Government Total General Government PUBLIC SAFETY Adult Probation Clerk of Superior Court Constables Correctional Health County Attorney County Attorney Civil Emergency Management Justice Courts Justice System Planning Juvenile Defender Juvenile Probation Legal Defender Medical Examiner Office Contract Counsel Office of Legal Advocate Public Defender Public Fiduciary Sheriff Trial Courts Total Public Safety $ $ $ $ 24,923,302 2,579,656 932,091 1,628,190 1,429,968 20,096,904 10,785,417 12,908,663 3,787,037 1,843,786 3,746,301 2,029,600 2,279,710 327,743 3,396,965 6,145,531 268,266,931 367,107,795 $ 60,982,903 32,343,816 2,361,217 3,581,457 62,837,039 15,915,927 234,996 14,115,672 542,057 3,654,409 17,220,629 10,511,194 7,721,547 15,414,886 9,529,764 36,768,742 2,612,944 72,479,875 70,347,261 439,176,335 $ $ Actual Amounts 24,064,278 2,579,656 770,219 1,606,369 2,102,502 20,096,904 10,340,526 12,829,165 3,787,037 1,843,786 3,597,903 1,979,326 2,279,710 327,743 2,909,938 6,145,531 290,707,365 387,967,958 $ 61,462,616 31,293,003 2,399,544 3,423,762 62,837,039 11,112,600 219,330 14,234,238 387,378 4,281,765 17,562,469 10,111,194 7,548,957 26,014,886 9,126,459 35,341,386 2,593,974 74,836,143 69,647,261 444,434,004 $ $ $ 301,247 3,569,613 2,517,013 12,343,109 232,265,570 250,996,552 $ $ Variance With Final Budget Positive (Negative) 23,434,677 2,423,671 680,152 1,582,950 1,612,244 19,693,468 10,003,694 12,693,810 3,675,977 1,813,204 3,322,581 1,912,707 1,914,543 310,423 2,909,861 5,278,702 91,517,517 184,780,181 $ 60,879,345 30,901,051 2,241,489 3,423,346 62,783,072 10,895,656 203,827 13,510,390 297,452 4,281,023 16,303,474 9,804,828 7,308,314 25,933,131 8,801,394 34,999,979 2,554,400 73,522,364 68,041,307 436,685,842 $ $ $ 301,247 3,484,646 2,277,615 11,183,804 228,564,169 245,811,481 $ 84,967 239,398 1,159,305 3,701,401 5,185,071 $ $ $ $ 629,601 155,985 90,067 23,419 490,258 403,436 336,832 135,355 111,060 30,582 275,322 66,619 365,167 17,320 77 866,829 199,189,848 203,187,777 583,271 391,952 158,055 416 53,967 216,944 15,503 723,848 89,926 742 1,258,995 306,366 240,643 81,755 325,065 341,407 39,574 1,313,779 1,605,954 7,748,162 HEALTH, WELFARE AND SANITATION Animal Control Services Environmental Services Human Services Public Health General Government Total Health, Welfare and Sanitation $ 322,919 3,687,644 2,517,013 12,417,708 234,768,067 253,713,351 CULTURE AND RECREATION Parks and Recreation $ 1,426,304 $ 1,176,016 $ 1,162,914 $ 13,102 EDUCATION Superintendent of Schools $ 2,320,833 $ 2,320,833 $ 1,727,263 $ 593,570 $ 1,086,895,363 $ 870,167,681 $ 216,727,682 Total General Fund Expenditures $ $ 1,063,744,618 The notes to the budgetary comparison schedules are an integral part of this schedule. 76 Maricopa County Required Supplementary Information Budgetary Comparison Schedule Detention Operations Fund For the Fiscal Year Ended June 30, 2009 Variance With Final Budget Budgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Taxes $ 138,206,968 $ Intergovernmental Charges for services Miscellaneous Total revenues 138,206,968 $ 116,878,703 $ (21,328,265) 3,022,483 3,022,483 27,246,500 6,335,889 27,246,500 6,335,889 35,867,475 5,566,863 8,620,975 (769,026) 171,789,357 174,811,840 161,335,524 (13,476,316) 425,028,752 241,415 427,671,990 620,660 294,944,125 541,025 132,727,865 79,635 425,270,167 428,292,650 295,485,150 132,807,500 (253,480,810) (253,480,810) (134,149,626) 119,331,184 197,452,665 (951,000) 197,452,665 (951,000) 170,081,832 (951,000) (27,370,833) 196,501,665 196,501,665 169,130,832 (27,370,833) (56,979,145) (56,979,145) 34,981,206 91,960,351 56,979,145 56,979,145 155,654,885 140,404 190,776,495 98,675,740 140,404 190,776,495 EXPENDITURES Current: Public safety Capital outlay Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources Net change in fund balances Fund balance – beginning Increase in reserve for inventory of supplies Fund balance– ending $ $ The notes to the budgetary comparison schedules are an integral part of this statement. 77 $ $ Maricopa County Required Supplementary Information Note to Budgetary Comparison Schedules June 30, 2009 NOTE 1 – BUDGETARY BASIS OF ACCOUNTING Budgeting and Budgetary Control Arizona Revised Statutes (A.R.S.) requires the County to prepare and adopt a balanced budget annually for each governmental fund. The Board of Supervisors must approve such operating budgets on or before the third Monday in July to allow sufficient time for the legal announcements and hearings required for the adoption of the property tax levy on the third Monday in August. A.R.S. prohibit expenditures or liabilities in excess of the amounts budgeted. Essentially, the County prepares its budget on the same modified accrual basis of accounting used to record actual revenues and expenditures. The County has adopted budgets in accordance with the A.R.S. requirements for the General, Special Revenue, Debt Service, and Capital Projects Funds, with the exception of the following funds: Accommodation Schools, Street Lighting District, Special Assessment, and the Special Improvement Districts funds. In accordance with GASB Statement No. 34, budgetary comparison schedules should be presented in the required supplementary information for only the General Fund and for each major Special Revenue Fund. Formal budget integration is not employed for the Internal Service Funds because effective budgetary control is alternatively achieved through capability of cost recovery. Budgeted amounts are reported as originally adopted and as amended by authorization from the Board of Supervisors. All budget adjustments with the exception of the Judicial Branch, which includes Adult Probation, Justice Courts, Juvenile Probation and Superior Court, require authorization from the Board of Supervisors. The Judicial Branch appropriations can be moved between the Judicial Branch departments by fund, as requested and approved by the Presiding Judge, without further Board approval. Budgeted appropriations include expenditures and transfers out. Expenditures and transfers out may not legally exceed appropriations at the department level. With the exception of the General Fund, each fund includes only one department. The County’s budget is prepared on a basis consistent with generally accepted accounting principles, except for recording the present value of net minimum capital lease payments as an other financing source in the General Fund. In addition, General Fund indirect costs recovery was a budgeted activity, but this activity was eliminated on the Statement of Revenues, Expenditures, and Changes in Fund Balances. The following schedule reconciles the excess of revenues over expenditures from the Statement of Revenues, Expenditures, and Changes in Fund Balances to the budgetary comparison schedules. General Fund Excess of revenues over expenditures from the Statement of Revenues, Expenditures, and Changes in Fund Balances Net indirect cost adjustment – revenue /expenditures Present value of net minimum capital lease payments Excess of revenues over expenditures from the budgetary comparison schedule 78 $ 204,448,548 (9,365,597) 20,121,941 $ 215,204,892 Maricopa County Required Supplementary Information Schedule of Agent Retirement Plans’ Funding Progress June 30, 2009 Public Safety Personnel Retirement System Actuarial Valuation Date Sheriff Pension 6/30/2009 6/30/2008 Health Insurance 6/30/2009 6/30/2008 Pension and Health Insurance 6/30/2007 Investigators Pension 6/30/2009 6/30/2008 Health Insurance 6/30/2009 6/30/2008 Pension and Health Insurance 6/30/2007 (1) (2) (3) (4) (5) Actuarial Value of Plan Assets Actuarial Accrued Liability Funding (Liability) Excess (1)-(2) Funded Ratio (1)/(2) Annual Covered Payroll $ 184,754,232 176,283,622 $ 269,293,904 263,739,385 $ (84,539,672) (87,455,763) 68.6% 66.8% 0 0 7,162,362 7,614,844 (7,162,362) (7,614,844) 168,446,242 261,206,181 4,564,329 4,457,601 $ (6) Unfunded Liability as a Percentage of Covered Payroll (3)/(5) 44,607,743 47,953,146 (189.5%) (182.4%) 0.0% 0.0% 44,607,743 47,953,146 (16.1%) (15.9%) (92,759,939) 64.5% 43,990,310 (210.9%) 7,719,853 7,013,174 (3,155,524) (2,555,573) 59.1% 63.6% 837,703 885,955 (376.7%) (288.5%) 0 0 148,217 166,787 (148,217) (166,787) 0.0% 0.0% 837,703 885,955 (17.7%) (18.8%) 4,319,200 7,083,978 (2,764,778) 61.0% 697,382 (396.5%) Corrections Officer Retirement Plan Actuarial Valuation Date Correction Officers Pension 6/30/2009 6/30/2008 Health Insurance 6/30/2009 6/30/2008 Pension and Health Insurance 6/30/2007 AOC Probation Officers Pension 6/30/2009 6/30/2008 Health Insurance 6/30/2009 6/30/2008 (1) (2) (3) (4) (5) Actuarial Value of Plan Assets Actuarial Accrued Liability Funding (Liability) Excess (1)-(2) Funded Ratio (1)/(2) Annual Covered Payroll $ (26,470,998) (31,453,224) 85.8% 82.1% $ 159,924,267 $ 186,395,265 144,634,516 176,087,740 $ (6) Unfunded Liability as a Percentage of Covered Payroll (3)/(5) 88,455,819 90,038,577 (29.9%) (34.9%) 0 0 6,325,348 5,997,251 (6,325,348) (5,997,251) 0.0% 0.0% 88,455,819 90,038,577 (7.2%) (6.7%) 132,318,505 165,763,785 (33,445,280) 79.8% 85,695,836 (39.0%) 230,306,951 205,281,974 296,763,462 178,915,393 (66,456,511) 26,366,581 77.6% 114.7% 102,605,280 110,623,732 (64.8%) 0.0% 0 0 12,993,540 2,136,516 (12,993,540) (2,136,516) 0.0% 0.0% 102,605,280 110,623,732 (12.7%) (1.9%) 79 Maricopa County Required Supplementary Information Note to Schedule of Agent Retirement Plans’ Funding Progress June 30, 2009 NOTE 1 – ACTUARIAL INFORMATION AVAILABLE For valuation years prior to 2008, which was prior to the implementation of GASB Statement Nos. 43 and 45, the actuarial measurements were made in the aggregate as to pension and health insurance benefits. In future years when GASB Statement Nos. 43 and 45 measurements are made and reported, the pension and health insurance benefits information will be disaggregated and reported separately. For the CORP (AOC Probation) plan, all participating jurisdictions are grouped under one local board and only one actuarial report is completed for the entire group. As a result, the information provided for CORP (AOC Probation) represents data for the entire plan group as data regarding the actuarial accrued liabilities, actuarial value of assets, and funded status of the plan is not available solely for Maricopa County. In addition, as this plan did not commence until July 1, 2007, data is only provided for fiscal years subsequent to June 30, 2007. The EORP, by statute, is a cost-sharing plan. However, because of its statutory construction, in accordance with GASB Statement No. 43, paragraphs 5 and 41, the EORP is reported for such purposes as an agent multiple-employer plan. The Fund Manager obtains an actuarial valuation for the EORP on its statutory basis as a cost-sharing plan and, therefore, actuarial information for the County, as a participating government, is not available. 80 Maricopa County Required Supplementary Information Modified Approach for Infrastructure Assets For the Fiscal Year Ended June 30, 2009 Condition Rating of Maricopa County Roadway System Percentage of Lane Miles in Very Good or Excellent Condition (71-100) Roadway System FY 2008 84% FY 2009 86% FY 2007 82% FY 2006 83% FY 2005 85% Percentage of Lane Miles in Substandard Condition < 55 FY 2009 FY 2008 FY 2007 FY 2006 FY 2005 1% 2% 2% 3% 3% Roadway System Comparison of Estimated to Actual Maintenance/Preservation(1) Estimated Actual FY 2009 FY 2008 $ 10,343,500 $ 12,525,108 $ 11,473,000 $ 11,236,488 FY 2007 $ 12,489,748 $ 13,101,752 FY 2006 $ 12,000,936 $ 11,842,077 FY 2005 $ 16,125,821 $ 9,502,541 The condition of road pavement is measured using the Maricopa County Department of Transportation (MCDOT) Road Management System (RMS), which is based on weighted averages of nine distress factors of the pavement surface. The RMS used a measurement scale to evaluate the Pavement Condition Rating (PCR) ranging from zero for a failed pavement to 100 for a pavement in perfect condition. The PCR index is used to classify roads in very good or excellent condition (71-100), good condition (55-70), and substandard condition (less than 55). It is the County’s policy to maintain at least 75% of the roadways at a very good or excellent condition level. No more than 5% should be in a substandard condition. Pavement condition assessments are determined annually for all arterial roads and approximately one-half of the local roads are inspected annually. Condition Rating of Maricopa County Bridge System Percentage of Bridges with a Sufficiency Rating >= 70 Bridge System FY 2009 97% FY 2008 99% FY 2007 98% FY 2006 98% FY 2005 99% Percentage of Bridges with a Sufficiency Rating < 50 Bridge System FY 2009 0% FY 2008 0% FY 2007 0% FY 2006 0% FY 2005 0% Comparison of Estimated to Actual Maintenance/Preservation (1) Estimated Actual FY 2009 $2,820,000 $ 955,766 FY 2008 $ 473,000 $ 151,752 FY 2007 $ 950,000 $ 528,034 FY 2006 $ 1,302,721 $ 880,911 FY 2005 $ 811,571 $ 1,040,562 The condition of the County’s bridges is determined using the MCDOT bridge inspection program that follows federal mandates and regulations. The bridge sufficiency rating, which is a weighted average of an assessment of the ability of individual components to meet necessary performance requirements, uses a numerical condition scale ranging from 0 to 100. It is the County’s policy that 90% of bridges will have a rating of >=70 and no more than 3% of bridges will have a rating of <50. All bridges are inspected every two years (approximately one-half of the bridges are inspected annually). (1) Estimated and actual maintenance/preservation costs for fiscal years 2005 to 2008 were updated in fiscal year 2009 to include costs incurred in both the Transportation Operations Fund and Transportation Capital Projects Fund. Previously, only amounts from the Transportation Operations Fund were reported. . 81 82 Financial Section Nonmajor Governmental Funds Combining and Individual Fund Statements and Schedules Nonmajor Governmental Funds Maricopa County Listing of Nonmajor Governmental Funds Special Revenue Funds Accommodation Schools — (Fund 509) Accounts for the maintenance and operations of the accommodation schools. Adult Probation Fees — (Fund 201) Collects the fees assessed to persons placed on probation in the Superior Court per A.R.S. §13-901. Monies collected are used to supplement County General Fund appropriations for the compensation costs of probation officers who provide pre-sentence investigations (A.R.S. §12-267). Adult Probation Grants — (Fund 211) Revenues consist of grant funds that are used for domestic violence, women’s treatment programs, gang prevention and criminal justice records improvement. Air Quality Fees — (Fund 504) Air Quality works to protect the environment and public health through control, preservation, and improvement of the County’s air quality. Permit revenue authorized by A.R.S. §49-4802 is the funding source. Air Quality Grants — (Fund 503) Air Quality Grants was set up to account for all grant activity administered by the Air Quality Department. Animal Control Field Operations — (Fund 574) Accounts for the Animal Control field services that are an optional County service from Animal Control pound activities, which are required by Arizona State Statute. Animal Control Grants — (Fund 573) Animal Control Grants was set up to account for all grant activity administered by Animal Control. Animal Control License/Shelter — (Fund 572) Animal Control reduces the incidences of animal inflicted injuries and reduces the risk of exposure to rabies through enforcement of dog licensing laws, leash laws, capture and impoundment of stray dogs, public education, adoption or humane disposal of excess animals. Licenses and fees are the primary funding source. Ballpark Operations — (Fund 253) Accounts for all revenues and expenditures related to Chase Field. Cactus League Operations — (Fund 250) Provides regional leadership and financial resources to assure the presence of Major League baseball in Maricopa County. Operations are funded by a rental vehicle surcharge. CDBG Housing Trust — (Fund 217) Accounts for the grant funds that are utilized to expand the supply of low income housing through the rehabilitation and reconstruction of single family occupancy homes. Check Enforcement Program — (Fund 266) Accounts for fees that are collected pursuant to A.R.S. §13-1809 and §13-1810, any investigation and prosecution costs and any monies that are obtained as a result of a forfeiture and that are recovered for the county through enforcement of A.R.S. section §13-1802, §13-1807, §13-2002 or §13-2310, whether by final judgment, settlement or otherwise. The monies in the fund shall be used for the investigation, prosecution and deferred prosecution of theft, forgery and fraud. Child Support Enhancement — (Fund 270) Accounts for funds received from a federal incentive award that is utilized for the enhancement of child support collections through efficient operation of the IV-D program. Children’s Issues Education — (Fund 281) Accounts for the funds that are utilized for educational programs regarding the impact that divorce, the restructuring of families and judicial involvement have on children pursuant to A.R.S. §25-354. Revenues that are received from the Clerk’s educational program fees supplement any state or county appropriations. Clerk of Court Fill the Gap — (Fund 218) This fund was set up as indicated by A.R.S. §41-2421F and accounts for monies distributed under A.R.S. §41-2421. Funds are to be used to supplement, not supplant, funding at the level provided in fiscal year 1998 by the counties for the processing of criminal cases in the Superior Court, including the Office of the Clerk of the Superior Court, and Justice Courts. Clerk of the Court EDMS — (Fund 274) The Clerk of Court EDMS Fund was established to account for Electronic Document Management System (EDMS) Fees, which are collected as authorized by Board Agenda C16020028, ADM1005 and State Attorney General’s Opinion 195-18 (R94-63). 85 Maricopa County Listing of Nonmajor Governmental Funds (Continued) Clerk of the Court Grants — (Fund 216) Accounts for the grant funds that are utilized for the improvement of court automation systems, child support enforcement and the processing of criminal history dispositions. Conciliation Court Fees — (Fund 257) Accounts for monies collected under A.R.S. §25-311 related to the dissolution of marriages. The funds collected are used by the Domestic Violence Shelter fund and the Child Abuse Prevention and Treatment fund. Correctional Health Grants — (Fund 292) The Arizona Department of Health Services was awarded a grant by the Department for Health and Human Services, Centers for Disease Control and Prevention, to generate surveillance data for the Center for Disease Control and supplement the syphilis screening activities at the Madison Street Jail. County Attorney Fill the Gap — (Fund 221) County Attorney Fill the Gap was set up as indicated by A.R.S. §412421F and accounts for monies distributed under A.R.S. §41-2421. Funds are to be used to supplement, not supplant, funding at the level provided in fiscal year 1998 by the counties for the processing of criminal cases by county attorneys. County Attorney Grants — (Fund 219) Accounts for funds that are utilized for the investigation and prosecution of child abuse and domestic violence cases and the enhancement of anti-gang enforcement efforts to deter, investigate, prosecute or adjudicate gang offenders. Victim assistance is provided to include transportation, payment of emergency expenses, education programs and training to children’s advocates. County Attorney RICO — (Fund 213) Accounts for the funds provided by the sale of confiscated property pursuant to A.R.S. §13-2314.03. Operated by the County Attorney, RICO consists of all the activity of the Anti-Racketeering Program. County School Indirect Cost — (Fund 795) Established to collect Title VI-B monies received from the Arizona Department of Education. Court Document Retrieval — (Fund 205) Accounts for the collection of an additional filing or appearance fee, not to exceed five dollars, to be used to defray the cost of converting the Clerk of Superior Court’s document storage and retrieval system to micrographics or computer automation as established by A.R.S. §12-284.03. Criminal Justice Enhancement — (Fund 267) Accounts for monies that are allocated to the county attorneys from the Arizona State Criminal Justice Enhancement fund (A.R.S. §41-2401). The funds are to be used for the purpose of enhancing prosecutorial efforts. Del Webb Special Revenue — (Fund 235) Accounts for the revenue received from the Del Webb Anthem community that is restricted to expenditure for development services and recreational services supporting the community. Diversion — (Fund 220) Pursuant to A.R.S. §13-811, funds are utilized for the investigation, prosecution and deferred prosecution of bad check cases. Domestic Relations Mediation Education — (Fund 282) Accounts for the funds that are utilized to establish, maintain and enhance programs designed to educate individuals regarding the impacts on children associated with marriage dissolution, legal separation, restructuring of families and the programs available for mediation of visitation or custody disputes, pursuant to A.R.S. §25-413. Operations are funded by revenues from a surcharge received by the Clerk for each filing of a post-adjudication petition in a domestic relation’s case, pursuant to A.R.S. §12-284. Elections Grants — (Fund 248) Elections Grants was set up to account for all grant activity administered by the Elections Department. Emergency Management — (Fund 215) Emergency Management activity consists of disaster planning and training. Environmental Services Environmental Health — (Fund 506) Environmental Services – Environmental Health Fund was established to account for activities related to the protection of food and water supplies consumed by residents. Funding is provided by fees collected from Health Inspections and the sale of Health Permits. Environmental Services Grants — (Fund 505) Environmental Services Grants was set up to account for all grant activity administered by the County Environmental Services Department. 86 Maricopa County Listing of Nonmajor Governmental Funds (Continued) Events Center — (Fund 375) Accounts for Maricopa County Events Center revenues and expenditures associated with staging entertainment events. Expedited Child Support — (Fund 271) Accounts for the funds that are utilized to establish, maintain and enhance programs designed to expedite the processing of petitions filed and enforce the resultant court orders. Revenues collected for subsequent case filing fees for post-decree petitions in dissolution cases, pursuant to A.R.S. §25-412 and A.R.S. §12-284, fund operations. Flood Control — (Fund 991) Provides flood control facilities and regulates floodplains and drainage to prevent flooding of property and endangering the lives of people in Maricopa County. Operations are funded by a secondary tax levy. General Government Grants — (Fund 249) General Government Grants was set up to account for all non-department specific grant activity. Human Services Grants — (Fund 222) Accounts for the grant funds that are utilized for community action services designed to help the disadvantaged achieve self-sufficiency and family stability. Inmate Health Services — (Fund 254) Accounts for the co-payments received from inmates for self initiated health service pursuant to A.R.S. §31-161 and A.R.S. §31-162. Inmate Services — (Fund 252) Accounts for the funds that are held in trust for the benefit and welfare of the inmates, established under A.R.S. §31-121. The majority of revenues are derived from sales of food and sundries to inmates. Judicial Enhancement — (Fund 208) Revenues consist of fees and surcharges collected under authority of A.R.S. §12-284.03 and time payment fees collected under authority of A.R.S. §12-116. In addition, revenues are received from the State Judicial Enhancement Fund established by A.R.S. §12-113. Expenditures are used to improve, maintain and enhance the collection and management of funds and court automation projects. Justice Court Judicial Enhancement — (Fund 204) Revenues consist of fees and surcharges collected under the authority of A.R.S. §22-281; and time payment fees collected under authority of A.R.S. §12-116; and on-line access subscription fees collected under authority of A.R.S. §22-284. Expenditures are used to improve, maintain and enhance the ability to collect and manage monies assessed or received by the courts and to improve court automation projects. Justice Court Special Revenue — (Fund 245) Established for the purpose of defraying expenses of justice court services by providing improvements in court technology, operations and facilities to enable the courts to respond quickly to changing statutory and case processing needs. Operations are funded by an $18 user’s charge to be added to the Defensive Driving School Diversion Fee as of March 1, 1998. Juvenile Probation Diversion — (Fund 275) The Juvenile Probation Diversion fund was established by A.R.S. §11537 and consists of diversion fees that are collected pursuant to A.R.S. §8-321(N). The monies shall be used at the discretion of the county attorney for administering county community based alternative programs that are established pursuant to A.R.S. §8-321. Juvenile Probation Grants — (Fund 227) Accounts for the grant funds that are utilized for the child nutrition program, family counseling and safe schools program. Juvenile Probation Special Fees — (Fund 228) This fund was established by A.R.S. §12-268 to account for juvenile probation fees collected and used for the purpose of supplementing County General Fund appropriations for the compensation of personnel of the Juvenile Court. Juvenile Restitution — (Fund 229) Pursuant to A.R.S. §8-346, the fund was established for the payment of restitution in juvenile delinquency proceedings. This fund consists of state and local appropriations, gifts, devices and donations from any public or private source. Lake Pleasant Recreation Services — (Fund 240) Provides the public with positive leisure opportunities in a safe, accessible and efficient manner through quality development and programming while conserving and protecting unique and environmentally sensitive areas. 87 Maricopa County Listing of Nonmajor Governmental Funds (Continued) Law Library Fees — (Fund 261) Established by A.R.S. §12-305 to account for a portion of the fees collected by the Clerk of Superior Court to be used for the purchase of books for the county law library. Legal Defender Fill the Gap — (Fund 263) Legal Defender Fill the Gap was set up as indicated by A.R.S. §41-2421F and accounts for monies distributed under A.R.S. §41-2421. Funds are to be used to supplement, not supplant, funding at the level provided in fiscal year 1998 by counties for the processing of criminal cases by the county public defender, legal defender and contract indigent defense counsel in each county. Library District — (Fund 244) Provides and maintains library services for the residents of Maricopa County. Operations are funded by a secondary tax levy. Library District Grants — (Fund 242) Library District Grants was set up to account for all grant activity administered by the County Library District. Medical Examiner Grants — (Fund 224) Medical Examiner Grants was set up to account for all grant activity administered by the department of the Medical Examiner. Palo Verde — (Fund 207) Palo Verde receives an annual allocation of approximately $200,000 from the State of Arizona. Expenditures are utilized for nuclear disaster training. Parks and Recreation Grants — (Fund 230) Accounts for the grant funds that are utilized for state lake improvements, park restoration and the construction and maintenance of hiking trails. Parks Donations — (Fund 243) Accounts for donations and contributions activities provided for by citizens or groups pursuant to A.R.S. §11-941. Parks Enhancement — (Fund 241) Accounts for park and recreation revenues and expenditures associated with enhancing parks and recreation programs pursuant to A.R.S. §11-941. Parks Souvenir — (Fund 239) Accounts for sales proceeds of sundry items at the Maricopa County Parks. Parks Spur Cross Ranch Conservation — (Fund 225) Accounts for the money collected from a Town imposed ½% transaction privilege tax for the operation of the County park (A.R.S. §11-941). The Town was to commence collection of the tax by December 1, 2000. Planning and Development Fees — (Fund 226) Performs mandated community planning functions. provided mainly through license and impact fees. Funding is Probate Fees — (Fund 256) Administers the monies received by the Clerk of the Superior Court pursuant to A.R.S. §14-5314 and A.R.S. §14-5414 to preserve, audit, and safeguard the estates and wards for whom the court has a fiduciary responsibility. Public Defender Fill the Gap — (Fund 262) Public Defender Fill the Gap was set up as indicated by A.R.S. §41-2421F and accounts for monies distributed under A.R.S. §41-2421. Funds are to be used to supplement, not supplant, funding at the level provided in fiscal year 1998 by counties for the processing of criminal cases by the county public defender, legal defender and contract indigent defense counsel in each county. Public Defender Grants — (Fund 233) Accounts for grant funds that are utilized for public defender training and to increase the processing of drug cases. Public Defender Training — (Fund 209) Established by A.R.S. §12-117 to account for fees that are paid on a time payment basis as established by A.R.S. §12-116. Expenditures are utilized for Public Defender Training. Public Health — (Fund 532) Protects, improves and preserves the physical, mental and social well being and the environment of the entire population of Maricopa County with a special responsibility to serve those most vulnerable. Federal and State grants fund operations. Public Health Fees — (Fund 265) Accounts for public health programs that are self-supported by Vital Health fees and pharmacy operations. 88 Maricopa County Listing of Nonmajor Governmental Funds (Continued) Recorder’s Surcharge — (Fund 236) Accounts for the collection of a special recording surcharge, not to exceed four dollars, to be used to defray the cost of converting the County Recorder’s document storage and retrieval system to micrographics or computer automation as established by A.R.S. §11-475.01. School Communication Expense — (Fund 782) Used as a clearing account for T1 telecommunication lines, which are purchased by school headquarters and are shared by all school districts. Individual districts reimburse headquarters for the cost of the T1 lines. School Grants — (Fund 715) Accounts for the special education services provided to small schools as established by A.R.S. §15-365. School Transportation — (Fund 780) Established by A.R.S. §15-1001 to account for transportation aid for the transportation of children from unorganized territory to school districts within the County. Sheriff Donations — (Fund 203) Accounts for and segregates funds to be used in support of mandated functions. Funding is provided by non-specific donations and proceeds from the sale of donated items. Sheriff Grants — (Fund 251) Accounts for grant and intergovernmental funds that support and enhance Sheriff Office activities. Sheriff Jail Enhancement — (Fund 214) Accounts for and segregates enhancements to County jail facilities and operations pursuant to A.R.S. §41-2401. Sheriff RICO — (Fund 212) Accounts for the funds provided by the sale of confiscated property. Operated by the Sheriff’s Office, RICO consists of all the activity of the Anti-Racketeering Program. Small School Service — (Fund 669) Established per A.R.S. §15-365 to account for service programs operated through the County School Superintendent. Solid Waste Grants — (Fund 581) Accounts for the grant activity administered by Solid Waste Management. Solid Waste Management — (Fund 580) Accounts for the waste disposal and landfill closure and postclosure care services. Spousal Maintenance Enforcement Enhancement — (Fund 276) The Spousal Maintenance Enforcement Enhancement Fund is established for the Clerk of the Superior Court consisting of monies received pursuant to A.R.S. §12-289. The Clerk will spend monies in the fund to enhance enforcement of spousal maintenance orders. In addition to the fees required by section A.R.S. §12-284, the clerk shall charge and collect a surcharge of five dollars for each filing of a petition or an answer for annulment, dissolution or marriage or legal separation. The clerk will use the surcharge only for the purposes prescribed by this statute. Street Lighting District — (Fund 992) Provides street lighting in unincorporated areas of Maricopa County. Operations are funded by special assessment. Superior Court Fill the Gap — (Fund 264) Superior Court Fill the Gap was set up as indicated by A.R.S. §41-2421F and accounts for monies distributed under A.R.S. §41-2421. Funds are to be used to supplement, not supplant, funding at the level provided in fiscal year 1998 by the counties for the processing of criminal cases in the superior court, including the office of the clerk of the superior court, and justice courts. Taxpayer Information — (Fund 741) This fund was established by A.R.S. §11-495 to collect public records copying surcharge. The funds are to be spent to upgrade an automated taxpayer information system. Transportation Grants — (Fund 223) Transportation Grants was set up to account for all grant activity administered by the County Transportation Department. Transportation Operations — (Fund 232) Plans and implements an environmentally balanced multi-model transportation system. Operations are funded through highway user taxes. Trial Court Grants — (Fund 238) Grant funds are used for drug enforcement accounting, court appointed special advocates and case processing assistance. 89 Maricopa County Listing of Nonmajor Governmental Funds (Continued) Trial Court Special Revenue — (Fund 259) Accounts for monies received under an intergovernmental agreement with the Department of Economic Security to conduct Title IV-D child support enforcement enhancements. Victim Compensation Interest — (Fund 269) Established as authorized by A.R.S. §11-538 consisting of monies that are distributed pursuant to A.R.S. §12-286 (seventy-five per-cent of the interest earned on restitution monies that are received in trust). The County Attorney shall use monies in the fund to assist eligible victims of crime with medical, counseling and funeral expenses and lost wages. Victim Compensation Restitution — (Fund 268) Established to administer funding provided from the State Victim Compensation and Assistance fund (A.R.S. §41-2407) and from prisoner supervision fees under A.R.S. §31-418. Fund is used for establishing, maintaining and supporting programs that compensate and assist victims of crime. Victim Location — (Fund 273) Revenues are derived from interest earned on restitution monies received in trust and are to be distributed to the County Attorney and Clerk of the Superior Court on a pro rata basis (County Attorney – 75% and Superior Court – 25%). Fund was established by A.R.S. §12-287. Waste Management — (Fund 210) Established by the Board of Supervisors to segregate this activity from the General Fund. This fund accounts for a fixed $65,000 fee from Waste Management Corporation plus a percentage based on the tonnages of refuse dumped. Expenditures are used for economic development in Mobile and other unincorporated areas of the County. Waste Tire — (Fund 290) Accounts for the operations activity of the waste tire processing center for the removal of waste tires from the County pursuant to A.R.S. §44-1305. Debt Service Funds Special Assessment — (Fund 994) To account for debt service on special assessment bonds. Funding is provided by special assessments made against the benefiting property owners. Stadium District Debt Service — (Fund 370) To account for debt service on Stadium District revenue bonds. Capital Projects Funds Detention Capital Projects — (Fund 455) Accounts for Construction associated with the 1/5 of one-cent sales tax approved by voters in the General Election on November 3, 1998. Funding is provided by transfers from the Detention Operations Fund for construction of the adult and juvenile detention facilities. Flood Control Capital Projects — (Fund 990) Set up administratively as a capital project fund to track capital projects activity of the Flood Control District. Funding is provided by a reimbursement transfer from the Flood Control District which derives its funding from an annual Property Tax Levy. Intergovernmental Capital Projects — (Fund 422) Accounts for capital project spending predominantly funded from General Fund revenues. Library District Capital Improvement — (Fund 465) Accounts for Library District capital projects funded from Library District revenue transfers. Long Term Project Reserve — (Fund 450) Accounts for sales tax (Stadium Tax) proceeds collected in excess of the $238,000,000 cap imposed by County Board Resolution. Special Improvement Districts — (Fund 993) Accounts for capital projects financed by the issuance of special assessment bonds. Transportation Capital Projects — (Fund 234) Established administratively as a capital project fund to track capital project activity of the County Transportation Department. Funding is provided by a reimbursement transfer from the Transportation Fund that derives its funding from the State Highways User’s Tax. 90 91 Maricopa County Combining Balance Sheet Nonmajor Governmental Funds June 30, 2009 SPECIAL REVENUE FUNDS Animal Accommodation Schools Adult Adult Air Air Control Probation Fees Probation Grants Quality Fees Quality Grants Field Operations ASSETS Cash in bank and on hand $ $ $ $ 50 $ $ Cash and investments held by County Treasurer 1,822,771 1,675,221 Receivables 239,426 1,583 6,388,208 1,004,114 13,279 2,386 Due from other funds Due from other governmental units 198,871 526,356 Inventories Miscellaneous Cash and investments held by trustee restricted Total assets $ 1,822,771 $ 1,676,804 $ 438,297 $ 6,401,537 $ 526,356 $ $ 143,157 $ 73,078 $ 216,926 $ 370,582 $ 140,889 $ 1,006,500 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Employee compensation payable 2,153 16,218 83,542 Accrued liabilities 6,917 3,456 14,342 7 Due to other funds 378,553 Due to other governmental units Interest payable Special assessment debt with governmental commitment Advances from other funds 251,201 Deferred revenue Total liabilities 162,151 143,157 75,231 484,345 454,131 688,510 17,798 Fund balances: Reserved for inventories Reserved for debt service 1,679,614 1,601,573 (46,048) 5,947,406 (162,154) 988,702 Total fund balances 1,679,614 1,601,573 (46,048) 5,947,406 (162,154) 988,702 Total liabilities and fund balances $ 1,822,771 Unreserved $ 1,676,804 92 $ 438,297 $ 6,401,537 $ 526,356 $ 1,006,500 SPECIAL REVENUE FUNDS Animal Animal Control Grants Control License/Shelter $ $ 2,680 Ballpark Operations $ 83,069 Cactus CDBG Check Child League Operations Housing Trust Enforcement Program Support Enhancement $ $ 969,551 4,896,116 6,856,413 3,307,381 1,995 11,571 14,090 6,795 100 $ 450 $ 132,568 381,623 890,318 16,660 137,563 $ 971,546 $ 4,927,027 $ 7,091,135 $ $ 118,437 $ 105,499 $ 98,924 $ 2,624 32,436 3,314,176 $ 890,418 $ $ 783,594 $ 2,901 3,908 133,018 $ 287 $ 381,623 1,753 64 102,916 121,061 137,999 101,825 890,418 2,040 16,660 $ 850,485 4,772,368 6,989,310 3,314,176 130,978 381,623 850,485 4,789,028 6,989,310 3,314,176 130,978 381,623 971,546 $ 4,927,027 $ 7,091,135 $ 3,314,176 $ 890,418 $ 133,018 $ 381,623 (continued on next page) 93 Maricopa County Combining Balance Sheet Nonmajor Governmental Funds (Continued) June 30, 2009 SPECIAL REVENUE FUNDS Children’s Clerk of Clerk of Clerk of Conciliation Issues Education Court Fill the Gap the Court EDMS the Court Grants Court Fees ASSETS Cash in bank and on hand $ $ $ $ $ Cash and investments held by County Treasurer 300,337 144,306 Receivables 1,835,126 692,246 3,217 1,151 Due from other funds Due from other governmental units 89,008 Inventories Miscellaneous Cash and investments held by trustee restricted Total assets $ 300,337 $ 144,306 $ 1,838,343 $ $ 24,216 $ 96,079 $ 89,008 $ 693,397 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ Employee compensation payable 14,569 12,190 $ 1,771 Accrued liabilities Due to other funds 87,237 Due to other governmental units Interest payable Special assessment debt with governmental commitment Advances from other funds Deferred revenue 38,785 108,269 300,337 105,521 1,730,074 693,397 300,337 105,521 1,730,074 693,397 Total liabilities 89,008 Fund balances: Reserved for inventories Reserved for debt service Unreserved Total fund balances Total liabilities and fund balances $ 300,337 $ 144,306 94 $ 1838,343 $ 89,008 $ 693,397 SPECIAL REVENUE FUNDS Correctional County County County County Court Criminal Health Grants Attorney Fill the Gap Attorney Grants Attorney RICO School Indirect Cost Document Retrieval Justice Enhancement $ $ $ 10,496 $ 1,244,980 2,515,504 $ 1,557,062 $ 2,038,650 $ 568,177 926,813 2,572 21,409 2,902 240,285 92,210 $ 21,409 $ $ 10,496 $ $ $ 10,304 1,580,047 $ 4,072,566 $ 21,084 $ 875 $ 2,038,650 $ $ 34,258 568,177 $ 929,715 8,326 $ 145,956 6,147 11,495 14,473 157,451 2,177,067 21,409 1,544,496 6,587 $ 27,996 10,304 1,599,838 2,177,942 (6,587) 192 (19,791) 1,894,624 2,038,650 553,704 772,264 (6,587) 192 (19,791) 1,894,624 2,038,650 553,704 772,264 21,409 $ 10,496 $ 1,580,047 $ 4,072,566 $ 2,038,650 $ 568,177 $ 929,715 (continued on next page) 95 Maricopa County Combining Balance Sheet Nonmajor Governmental Funds (Continued) June 30, 2009 SPECIAL REVENUE FUNDS Domestic Del Webb Relations Special Revenue Mediation Education Diversion Elections Grants Emergency Management ASSETS Cash in bank and on hand $ $ $ $ $ Cash and investments held by County Treasurer Receivables 501,947 1,440,588 1,030 3,131 276,288 Due from other funds Due from other governmental units 1,646,482 310,343 Inventories Miscellaneous Cash and investments held by trustee restricted Total assets $ 502,977 $ 1,443,719 $ 276,288 $ 1,646,482 $ 310,343 $ 21,676 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ $ $ $ Employee compensation payable 4,005 Accrued liabilities Due to other funds 1,599,809 112,753 46,673 229,760 1,646,482 368,194 Due to other governmental units Interest payable Special assessment debt with governmental commitment Advances from other funds Deferred revenue Total liabilities Fund balances: Reserved for inventories Reserved for debt service Unreserved Total fund balances Total liabilities and fund balances $ 502,977 1,443,719 276,288 (57,851) 502,977 1,443,719 276,288 (57,851) 502,977 $ 1,443,719 96 $ 276,288 $ 1,646,482 $ 310,343 SPECIAL REVENUE FUNDS Environmental $ Services Environmental Environmental Health Services Grants 1,100 $ Expedited Events Center $ 7,034,608 Child Support $ 48,203 Flood Control $ 250 624,336 44,364,744 1,157 3,325,615 14,899 225,000 General Human Government Grants Services Grants $ $ 41,614 550 184,487 976,090 7,528,787 440,516 2,248 $ 7,050,607 $ 225,000 $ 48,203 $ $ 28,857 $ 7,522 $ 48,203 $ 86,403 625,493 $ 49,109,463 $ 41,614 $ 7,713,824 $ 2,718,465 $ 34,944 $ 2,169,160 3,312 77,475 100,740 20,313 343 214,166 115,260 4,382,432 225,000 48,203 2,760,563 6,670 2,585,366 5,576,816 41,614 9,238,041 440,516 $ 6,935,347 625,493 43,092,131 (1,524,217) 6,935,347 625,493 43,532,647 (1,524,217) 7,050,607 $ 225,000 $ 48,203 $ 625,493 $ 49,109,463 $ 41,614 $ 7,713,824 (continued on next page) 97 Maricopa County Combining Balance Sheet Nonmajor Governmental Funds (Continued) June 30, 2009 SPECIAL REVENUE FUNDS Justice Inmate Health Services Inmate Services Judicial Enhancement Justice Court Court Judicial Enhancement Special Revenue ASSETS Cash in bank and on hand $ $ $ $ $ Cash and investments held by County Treasurer Receivables 520,228 11,568,954 1,069 23,667 8,119 595,919 631,720 825,443 2,813,705 1,559 5,862 Due from other funds Due from other governmental units Inventories Miscellaneous Cash and investments held by trustee restricted Total assets $ 529,416 $ 12,188,540 $ 631,720 $ $ 286,574 $ 54,249 $ 827,002 $ 2,819,567 840 $ 78,230 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ Employee compensation payable 53,642 5,578 2,440 340,579 59,827 3,280 78,230 529,416 11,847,961 571,893 823,722 2,741,337 529,416 11,847,961 571,893 823,722 2,741,337 Accrued liabilities 363 Due to other funds Due to other governmental units Interest payable Special assessment debt with governmental commitment Advances from other funds Deferred revenue Total liabilities Fund balances: Reserved for inventories Reserved for debt service Unreserved Total fund balances Total liabilities and fund balances $ 529,416 $ 12,188,540 98 $ 631,720 $ 827,002 $ 2,819,567 SPECIAL REVENUE FUNDS Juvenile Lake Juvenile Juvenile Probation Pleasant Law Legal Probation Diversion Probation Grants Special Fees Recreation Services Library Fees Defender Fill the Gap $ $ 906,690 $ 1,002,940 Juvenile Restitution $ 681,879 1,816 $ 91,008 1,541 630 $ $ 1,629,517 1,059,612 3,438 1,906 1,900 80,292 $ 908,506 $ $ $ 2,568 1,083,232 $ 38,986 $ 683,420 $ 91,008 $ 1,633,585 $ 1,061,518 $ $ 5,231 $ 10,848 $ 130,781 $ 25,045 1,900 5,691 620 1,042,376 $ 2,568 1,107,027 905,938 (23,795) 905,938 (23,795) 908,506 $ 1,083,232 $ 5,231 16,539 130,781 683,420 85,777 1,617,046 930,737 1,900 683,420 85,777 1,617,046 930,737 1,900 683,420 $ 91,008 $ 1,633,585 $ 1,061,518 $ 1,900 (continued on next page) 99 Maricopa County Combining Balance Sheet Nonmajor Governmental Funds (Continued) June 30, 2009 SPECIAL REVENUE FUNDS Parks Library Library District and District Grants Palo Verde Recreation Grants Parks Donations ASSETS Cash in bank and on hand $ 5,740 $ $ $ $ Cash and investments held by County Treasurer 12,777,919 Receivables 401,173 51,524 685,543 897,428 1,398 Due from other funds Due from other governmental units Inventories Miscellaneous Cash and investments held by trustee restricted Total assets $ 13,681,087 $ $ 401,173 $ 51,524 $ 686,941 $ 1,334,062 $ $ 18,030 $ 7,346 $ 1,079 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Employee compensation payable 75,056 1,129 Accrued liabilities Due to other funds Due to other governmental units Interest payable Special assessment debt with governmental commitment Advances from other funds 44,178 827,708 Deferred revenue Total liabilities 2,236,826 19,159 51,524 1,079 11,444,261 382,014 685,862 11,444,261 382,014 685,862 Fund balances: Reserved for inventories Reserved for debt service Unreserved Total fund balances Total liabilities and fund balances $ 13,681,087 $ $ 100 401,173 $ 51,524 $ 686,941 SPECIAL REVENUE FUNDS Parks Parks Enhancement $ 200 Parks Souvenir $ 1,974,648 $ 31,584 Planning Spur Cross and Ranch Conservation Development Fees 80 $ 485,621 $ $ 4,992,946 4,121 $ 500 Probate Fees $ 31,584 $ 7,224 $ 6,573 $ 22,100 485,701 $ $ 804 Public Defender Grants $ 470,663 $ 542,013 11,071 1,978,969 Public Defender Fill the Gap 11,231 1,218 5,004,517 $ 87,437 $ 470,663 $ $ 61,614 543,231 $ 2,069 $ 11,231 8,955 7,349 2,276 9,418 11,231 392,767 $ 29,324 6,573 804 541,818 1,949,645 25,011 484,897 4,462,699 470,663 533,813 1,949,645 25,011 484,897 4,462,699 470,663 533,813 1,978,969 $ 31,584 $ 485,701 $ 5,004,517 $ 470,663 $ 543,231 $ 11,231 (continued on next page) 101 Maricopa County Combining Balance Sheet Nonmajor Governmental Funds (Continued) June 30, 2009 SPECIAL REVENUE FUNDS Public Public Defender Training Public Health Health Fees School Recorder’s Surcharge Communication Expense School Grants ASSETS Cash in bank and on hand $ $ $ 2,600 $ $ $ Cash and investments held by County Treasurer 133,652 50,306 Receivables 4,409,194 3,872,637 8,956 7,246 61,202 119,116 Due from other funds Due from other governmental units 5,450,608 101,972 Inventories 1,040,380 63,024 133,652 $ 6,541,294 $ 4,483,774 $ 3,879,883 $ 1,794 $ 1,416,586 $ $ $ 1,018 104,903 Miscellaneous Cash and investments held by trustee restricted Total assets $ 61,202 $ 221,088 $ 69,149 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ Employee compensation payable Accrued liabilities 275,892 55,320 17,034 13,922 7,086,936 292,926 69,242 1,040,380 63,024 1,341 179 Due to other funds 1,144,972 Due to other governmental units Interest payable Special assessment debt with governmental commitment Advances from other funds 4,420,296 Deferred revenue Total liabilities 2,812 185,870 256,360 Fund balances: Reserved for inventories Reserved for debt service 130,840 (1,586,022) 4,127,824 3,810,641 61,202 (35,272) Total fund balances 130,840 (545,642) 4,190,848 3,810,641 61,202 (35,272) Total liabilities and fund balances $ 133,652 $ 4,483,774 $ 3,879,883 Unreserved $ 6,541,294 102 $ 61,202 $ 221,088 SPECIAL REVENUE FUNDS Sheriff School Transportation $ Sheriff Donations $ 379,828 Sheriff Grants $ 122,604 Jail Enhancement $ 889,071 Sheriff RICO $ 33,019 Small Solid Solid School Service Waste Grants Waste Management $ 3,070 $ $ 28,907 1,175 10,729,251 21,308 1,741,603 $ 379,828 $ $ 15,927 $ 122,604 346,830 $ 1,744,673 $ 889,071 $ 33,019 $ 28,907 $ 346,830 $ $ 4,102 $ 15,303 $ 8,195 $ 5,549 411,796 30,359 186 $ 10,751,734 $ 41,755 6,111 1,689 850,825 12,630 1,898,594 33,019 341,095 24,333 15,927 $ 3,193,263 4,102 60,952 8,195 346,830 72,199 363,901 122,604 (1,448,590) 884,969 (27,933) 20,712 10,679,535 363,901 122,604 (1,448,590) 884,969 (27,933) 20,712 10,679,535 122,604 $ 1,744,673 379,828 $ $ 889,071 $ 33,019 $ 28,907 $ 346,830 $ 10,751,734 (continued on next page) 103 Maricopa County Combining Balance Sheet Nonmajor Governmental Funds (Continued) June 30, 2009 SPECIAL REVENUE FUNDS Spousal Maintenance Street Superior Enforcement Enhancement Lighting District Court Fill the Gap Taxpayer Information Transportation Grants Transportation Operations $ $ ASSETS Cash in bank and on hand $ $ $ $ 206,000 550 Cash and investments held by County Treasurer 141,860 3,679,845 14,910 17,360 16,459,388 Receivables 147,949 Due from other funds Due from other governmental units 625,839 16,353,758 Inventories 1,237,497 Miscellaneous Cash and investments held by trustee restricted Total assets $ 141,860 $ 3,679,845 $ $ 398,674 $ 14,910 $ 223,360 $ 625,839 $ 34,199,142 $ 177,183 $ LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ Employee compensation payable $ 10,839 7,591,055 214,088 Accrued liabilities 3,654,788 Due to other funds 448,655 Due to other governmental units Interest payable Special assessment debt with governmental commitment Advances from other funds 506,587 Deferred revenue 398,674 Total liabilities 10,839 1,132,425 11,459,931 Fund balances: Reserved for inventories 1,237,497 Reserved for debt service Unreserved Total fund balances Total liabilities and fund balances $ 141,860 3,281,171 4,071 223,360 (506,586) 21,501,714 141,860 3,281,171 4,071 223,360 (506,586) 22,739,211 625,839 $ 34,199,142 141,860 $ 3,679,845 104 $ 14,910 $ 223,360 $ SPECIAL REVENUE FUNDS Trial Trial Court Victim Victim Court Grants Special Revenue Compensation Interest Compensation Restitution $ $ $ $ 74,161 2,651,297 798,492 4,528 1,641 Victim Location $ 175,788 Waste Management $ 725,586 Waste Tire $ 503,004 1,475 41,678 Total 250 $ 3,743,568 1,481,943 182,300,262 3,112 4,559,682 999,123 38,394,652 2,798,077 833,811 2,248 $ 115,839 $ 2,655,825 $ $ 106,644 $ 67,430 $ 800,133 $ 175,788 $ $ 727,061 $ $ 503,004 $ $ 2,484,428 $ 232,632,300 $ 183,767 $ 20,304,827 7,540 2,835 1,204,931 5,855,433 9,697,452 11,000 11,000 24,333 16,972,512 27,650 141,834 78,430 186,602 54,070,488 2,798,077 $ (25,995) 2,577,395 800,133 175,788 727,061 503,004 2,297,826 175,763,735 (25,995) 2,577,395 800,133 175,788 727,061 503,004 2,297,826 178,561,812 2,484,428 $ 232,632,300 115,839 $ 2,655,825 $ 800,133 $ 175,788 $ 727,061 $ 503,004 $ (continued on next page) 105 Maricopa County Combining Balance Sheet Nonmajor Governmental Funds (Continued) June 30, 2009 CAPITAL PROJECTS FUNDS DEBT SERVICE FUNDS Stadium Flood District Special Assessment Debt Service Total Detention Control Capital Projects Capital Projects ASSETS Cash in bank and on hand $ $ $ $ $ Cash and investments held by County Treasurer Receivables 205,532 244 205,776 240,766 61,038 301,804 813,253 813,253 83,444,786 43,205,706 Due from other funds Due from other governmental units Inventories Miscellaneous 344,667 Cash and investments held by 9,118,943 trustee restricted Total assets $ 446,298 $ 9,993,478 9,118,943 $ 10,439,776 $ 83,444,786 $ 43,550,373 $ 38,667 $ 17,249,027 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ $ $ Employee compensation payable 17,588 Accrued liabilities Due to other funds Due to other governmental units Interest payable 10,757 10,757 16,813 16,813 214,574 214,574 242,144 242,144 Special assessment debt with governmental commitment Advances from other funds Deferred revenue Total liabilities 38,667 17,266,615 83,406,119 26,283,758 83,406,119 26,283,758 Fund balances: Reserved for inventories Reserved for debt service 204,154 9,993,478 10,197,632 204,154 9,993,478 10,197,632 Unreserved Total fund balances Total liabilities and fund balances $ 446,298 $ 9,993,478 106 $ 10,439,776 $ 83,444,786 $ 43,550,373 CAPITAL PROJECTS FUNDS Inter- Library Long governmental District Term Special Transportation Capital Projects Capital Improvement Project Reserve Improvement Districts Capital Projects $ $ Total $ $ 3,082,339 7,032,327 392 6,357 14,413 62 $ 482,896 Nonmajor Governmental Funds Total $ 54,865,326 $ 3,743,568 192,113,772 374,619,810 20,832 4,882,318 1,338,723 40,546,628 1,404 346,071 1,179,882 7,507,452 7,507,452 16,628,643 48 1,338,675 2,798,077 $ 3,088,696 $ 7,046,740 $ $ 378,218 $ 140,359 $ 7,509,358 $ 482,896 $ 56,204,001 $ 201,326,850 $ 444,398,926 $ 38,368 $ 6,540,190 $ 24,384,829 $ 44,689,656 450 528 17,588 1,222,519 978 5,856,411 9,697,452 11,000 10,757 16,813 24,333 17,187,086 378,218 140,359 38,818 6,540,718 24,403,395 78,716,027 2,798,077 $ 2,710,478 6,906,381 7,509,358 444,078 49,663,283 176,923,455 10,197,632 352,687,190 2,710,478 6,906,381 7,509,358 444,078 49,663,283 176,923,455 365,682,899 3,088,696 $ 7,046,740 $ 7,509,358 $ 482,896 107 $ 56,204,001 $ 201,326,850 $ 444,398,926 Maricopa County Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds For the Fiscal Year Ended June 30, 2009 SPECIAL REVENUE FUNDS Adult Probation Fees Accommodation Schools Adult Probation Grants Air Quality Fees Animal Control Field Operations Air Quality Grants REVENUES Taxes $ $ $ $ Licenses and permits $ $ 9,078,977 Intergovernmental 6,123,734 14,042 3,637,085 Charges for services 9,319,224 Fines and forfeits 3,503,146 4,086,059 576,819 616,603 3,250,096 6,444,842 3,394 Special assessment Miscellaneous Total revenues 77,481 64,419 6,201,215 12,886,789 4,213,904 156,761 15,555,819 4,205,860 22,691 16,297,183 4,086,059 3,290,223 17,695,877 3,815,175 2,993,272 EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education 4,850,891 Debt service: Principal Interest Other expenditures 370,105 Capital outlay Total expenditures 1,105,258 4,850,891 15,925,924 4,205,860 18,801,135 3,815,175 2,993,272 1,350,324 (3,039,135) 8,044 (2,503,952) 270,884 296,951 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in 113,700 (111,857) Transfers out 113,700 Total other financing sources (uses) Net change in fund balances 1,350,324 (3,039,135) 8,044 (2,390,252) 344,235 4,640,708 (54,092) 8,337,658 (111,857) 270,884 185,094 (433,038) 803,608 (162,154) $ 988,702 Fund balances (deficit) at beginning of year, as restated Increase (decrease) in reserve for (14,945) inventories Fund balances (deficit) at end of year $ 1,679,614 $ 1,601,573 108 $ (46,048) $ 5,947,406 $ SPECIAL REVENUE FUNDS Animal Control License/ Shelter Animal Control Grants $ $ Cactus League Operations Ballpark Operations $ $ CDBG Housing Trust $ Check Enforcement Program $ Child Support Enhancement $ 7,948,948 6,427,702 93,432 2,020,636 97,175 379,727 2,034,960 95,682 4,572,703 71,826 2,128,392 10,065,266 4,572,703 71,826 6,427,702 3,922 10,690 383,649 107,865 446,873 1,803,985 7,782,445 6,427,702 1,600,657 79,605 720,065 16,252 1,803,985 7,782,445 1,616,909 720,065 324,407 2,282,821 2,955,794 (648,239) (1,087,154) (1,707,418) (1,087,154) (1,707,418) 810,458 324,407 1,195,667 1,248,376 526,078 3,588,141 5,740,934 6,427,702 446,873 79,605 (63,224) 28,260 162,219 (63,224) 28,260 3,151,957 194,202 353,363 810,458 5,220 $ 850,485 $ 4,789,028 $ 6,989,310 $ 3,314,176 $ $ 130,978 $ 381,623 (continued on next page) 109 Maricopa County Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds (Continued) For the Fiscal Year Ended June 30, 2009 SPECIAL REVENUE FUNDS Children’s Issues Education Clerk of Court Fill the Gap Clerk of the Court EDMS Clerk of the Court Grants Conciliation Court Fees REVENUES Taxes $ $ $ $ $ Licenses and permits Intergovernmental 1,419,187 Charges for services 124,877 2,089,590 3,585,364 1,550,334 Fines and forfeits Special assessment Miscellaneous Total revenues 9,114 7,518 27,992 133,991 2,097,108 3,613,356 1,419,187 1,567,043 16,709 115,007 2,472,650 2,540,067 1,357,544 1,759,582 115,007 2,472,650 2,868,444 1,357,544 1,759,582 18,984 (375,542) 744,912 61,643 (192,539) 18,984 (375,542) 744,912 61,643 (192,539) 281,353 481,063 985,162 (61,643) 885,936 EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Debt service: Principal Interest Other expenditures 328,377 Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances (deficit) at beginning of year, as restated Increase (decrease) in reserve for inventories Fund balances (deficit) at end of year $ 300,337 $ 105,521 110 $ 1,730,074 $ $ 693,397 SPECIAL REVENUE FUNDS Correctional Health Grants $ County Attorney Fill the Gap $ County Attorney Grants $ County Attorney RICO County School Indirect Cost $ $ Court Document Retrieval $ Criminal Justice Enhancement $ Del Webb Special Revenue $ 2,450 31,231 504,840 7,094,750 1,895,916 939,449 758,816 1,345,463 2,932,238 31,231 26,383 26,446 96,033 3,589 7,819 44,747 11,243 1,470,672 7,121,196 3,028,271 762,405 1,353,282 1,940,663 13,693 2,737,750 7,019,607 3,107,076 924,083 3,327,870 10,209 37,818 314,497 13,175 137,712 37,818 2,737,750 7,032,782 3,244,788 314,497 924,083 3,327,870 10,209 (6,587) (1,267,078) 88,414 (216,517) 447,908 429,199 (1,387,207) 3,484 (291,715) (291,715) (6,587) $ (6,587) $ (1,267,078) 88,414 (216,517) 156,193 429,199 (1,387,207) 3,484 1,267,270 (108,205) 2,111,141 1,882,457 124,505 2,159,471 499,493 192 $ (19,791) $ 1,894,624 $ 2,038,650 $ 553,704 $ 772,264 $ 502,977 (continued on next page) 111 Maricopa County Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds (Continued) For the Fiscal Year Ended June 30, 2009 SPECIAL REVENUE FUNDS Domestic Relations Mediation Education Diversion Elections Grants Environmental Services Environmental Health Emergency Management REVENUES Taxes $ $ $ $ $ Licenses and permits 13,977,083 Intergovernmental 1,675,393 Charges for services 879,653 191,255 Fines and forfeits 237,320 5,031,974 1,089,056 328,206 Special assessment Miscellaneous Total revenues 22,154 7,910 1,111,210 199,165 135,840 1,675,393 1,116,973 19,473,103 EXPENDITURES Current: General government 28,911 Public safety 840,549 978,853 Highways and streets Health, welfare and sanitation 190,682 19,020,644 Culture and recreation Education Debt service: Principal Interest Other expenditures Capital outlay Total expenditures 840,549 190,682 28,911 978,853 19,020,644 270,661 8,483 1,646,482 138,120 452,459 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances (1,646,482) (55,525) (1,646,482) (55,525) 270,661 8,483 138,120 396,934 1,173,058 267,805 (195,971) 6,538,413 Fund balances (deficit) at beginning of year, as restated Increase (decrease) in reserve for inventories Fund balances (deficit) at end of year $ 1,443,719 $ 276,288 112 $ $ (57,851) $ 6,935,347 SPECIAL REVENUE FUNDS Environmental Services Grants $ Expedited Child Support Events Center $ $ General Government Grants Flood Control $ 72,672,487 $ Human Services Grants $ Inmate Health Services $ 4,311,553 913,721 183,831 234,944 40,902,625 577,559 95,558 2,460 38,890 15,285 28,281,359 916,181 38,890 592,844 105,449,230 234,944 336,441 13,788 41,239,066 109,346 234,944 32,455,146 888,656 147,597 445,580 38,677,302 56,790 813,288 888,656 56,790 445,580 33,268,434 27,525 (17,900) 147,264 72,180,796 (27,525) (40,340) (44,709,458) (27,525) (40,340) (44,709,458) 94,719 234,944 38,772,021 147,597 2,467,045 (38,251) (58,240) 147,264 27,471,338 2,467,045 (38,251) 58,240 478,229 16,152,622 (3,991,262) 567,667 (91,313) $ $ $ 625,493 43,532,647 $ $ (1,524,217) $ 529,416 (continued on next page) 113 Maricopa County Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds (Continued) For the Fiscal Year Ended June 30, 2009 SPECIAL REVENUE FUNDS Inmate Services Justice Court Judicial Enhancement Judicial Enhancement Justice Court Special Revenue Juvenile Probation Diversion REVENUES Taxes $ $ $ $ $ Licenses and permits Intergovernmental Charges for services 1,655,978 4,332,548 Fines and forfeits 373,230 840,108 Special assessment Miscellaneous Total revenues 9,375,538 20,151 62,167 113,777 19,305 9,375,538 1,676,129 902,275 4,446,325 392,535 23,818,669 2,035,490 2,664,304 6,882,274 288,672 EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Debt service: Principal Interest Other expenditures Capital outlay Total expenditures 1,072,216 194,550 259,226 24,890,885 2,230,040 2,923,530 6,882,274 288,672 (15,515,347) (553,911) (2,021,255) (2,435,949) 103,863 (15,515,347) (553,911) (2,021,255) (2,435,949) 103,863 27,363,308 1,125,804 2,844,977 5,177,286 802,075 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances (deficit) at beginning of year, as restated Increase (decrease) in reserve for inventories Fund balances (deficit) at end of year $ 11,847,961 $ 571,893 114 $ 823,722 $ 2,741,337 $ 905,938 SPECIAL REVENUE FUNDS Juvenile Probation Special Fees Juvenile Probation Grants $ $ Lake Pleasant Recreation Services Juvenile Restitution $ $ Law Library Fees $ Legal Defender Fill the Gap $ Library District $ 5,477,385 20,107,587 195,719 578,511 1,616,013 1,360,505 3,399,197 168 2,015 59,000 2,309,970 794,021 11,820 30,463 19,337 92,586 30,636 772 606,849 5,489,205 4,008,171 19,337 1,708,767 1,393,156 59,772 24,014,146 5,252,349 5,458,255 23,351 1,153,610 75,313 1,681,008 21,214,660 203,959 5,252,349 5,458,255 23,351 1,681,008 1,153,610 75,313 21,418,619 236,856 (1,450,084) (4,014) 27,759 239,546 (15,541) 2,595,527 1,233,438 (8,641,753) (7,408,315) $ 236,856 (1,450,084) (4,014) 27,759 239,546 (15,541) (4,812,788) (260,651) 2,133,504 89,791 1,589,287 691,191 17,441 16,257,049 (23,795) $ 683,420 $ 85,777 $ 1,617,046 $ 930,737 $ 1,900 $ 11,444,261 (continued on next page) 115 Maricopa County Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds (Continued) For the Fiscal Year Ended June 30, 2009 SPECIAL REVENUE FUNDS Library District Grants Medical Examiner Grants Parks and Recreation Grants Palo Verde Parks Donations REVENUES Taxes $ $ $ $ $ Licenses and permits Intergovernmental 78,035 100,587 354,558 155,742 11,391 449 66,908 78,035 100,587 365,949 156,191 66,908 5,587 351,892 132,410 26,599 351,892 132,410 26,599 14,057 23,781 40,309 Charges for services Fines and forfeits Special assessment Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation 78,035 Education Debt service: Principal Interest Other expenditures 95,000 Capital outlay 78,035 Total expenditures 100,587 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in (160,833) Transfers out (160,833) Total other financing sources (uses) Net change in fund balances 14,057 23,781 (120,524) 367,957 (23,781) 806,386 Fund balances (deficit) at beginning of year, as restated Increase (decrease) in reserve for inventories Fund balances (deficit) at end of year $ $ $ 116 382,014 $ $ 685,862 SPECIAL REVENUE FUNDS Parks Enhancement $ Parks Spur Cross Ranch Conversation Parks Souvenir $ $ Planning and Development Fees $ Public Defender Fill the Gap Probate Fees $ $ Public Defender Grants $ 2,709,525 333,659 2,161,118 301,372 2,931,324 459,775 1,312,769 40,892 $ 4,077,509 185,564 14,805 217,861 12,103 11,989 6,238,627 185,564 316,177 5,899,602 471,878 1,324,758 333,659 12,738,121 389,531 1,499,630 332,379 6,754,025 113,041 330,714 6,754,025 113,041 330,714 12,738,121 389,531 1,499,630 332,379 (515,398) 72,523 (14,537) (6,838,519) 82,347 (174,872) 1,280 72,513 (90,000) (72,513) (17,487) (72,513) (532,885) 10 (14,537) (6,831,909) 82,347 (174,872) 1,280 2,482,530 25,001 499,434 11,294,608 388,316 708,685 (1,280) 1,949,645 6,610 $ 25,011 6,610 $ 484,897 $ 4,462,699 $ 470,663 $ 533,813 $ (continued on next page) 117 Maricopa County Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds (Continued) For the Fiscal Year Ended June 30, 2009 SPECIAL REVENUE FUNDS Public Defender Training Public Health Fees Public Health Recorder’s Surcharge School Communicatio School Grants Expense REVENUES Taxes $ $ $ $ $ $ Licenses and permits Intergovernmental 469,216 36,370,246 Charges for services 380,168 3,889,180 79,100 1,001,025 79,100 1,012,162 72,379 955,132 4,373,924 Fines and forfeits Special assessment Miscellaneous Total revenues 17,127 9,526 119,304 112,904 486,343 36,759,940 4,008,484 4,486,828 11,137 EXPENDITURES Current: General government 5,353,659 Public safety 531,626 Highways and streets Health, welfare and sanitation 36,651,417 5,163,880 Culture and recreation Education Debt service: Principal Interest Other expenditures 691,234 Capital outlay Total expenditures 531,626 36,651,417 5,163,880 6,044,893 72,379 955,132 (45,283) 108,523 (1,155,396) (1,558,065) 6,721 57,030 Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in 29,834 Transfers out 29,834 Total other financing sources (uses) Net change in fund balances (45,283) 108,523 (1,125,562) (1,558,065) 6,721 57,030 176,123 1,001,417 5,356,372 5,368,706 54,481 (92,302) (1,655,582) (39,962) Fund balances (deficit) at beginning of year, as restated Increase (decrease) in reserve for inventories Fund balances (deficit) at end of year $ 130,840 $ (545,642) 118 $ 4,190,848 $ 3,810,641 $ 61,202 $ (35,272) SPECIAL REVENUE FUNDS School Transportation $ Sheriff Donations $ Sheriff Grants $ Sheriff Jail Enhancement $ 4,346,405 Small School Service Sheriff RICO $ $ 1,799,980 Solid Waste Grants $ 104,204 Solid Waste Management $ 346,830 238,220 1,050,287 417,621 42,771 417,621 42,771 4,346,405 1,799,980 1,052,387 2,100 40,339 3,944,282 1,558,960 958,266 304,957 104,204 519,468 346,830 543,177 268,220 1,782,980 83,492 1,077,573 821,748 121,314 519,468 40,339 5,021,855 2,380,708 1,079,580 83,492 78,610 (101,847) 2,432 (675,450) (580,728) (27,193) 20,712 346,830 1,782,980 (1,239,803) (1,605,030) (1,605,030) $ (101,847) 2,432 (675,450) (580,728) (27,193) 465,748 120,172 (773,140) 1,465,697 (740) 122,604 $ (1,448,590) 363,901 $ $ 884,969 $ (27,933) 20,712 (2,844,833) 13,524,368 $ 20,712 $ $ 10,679,535 (continued on next page) 119 Maricopa County Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds (Continued) For the Fiscal Year Ended June 30, 2009 SPECIAL REVENUE FUNDS Spousal Maintenance Enforcement Enhancement Street Lighting District Superior Court Fill the Gap Taxpayer Information Transportation Grants Transportation Operations $ $ REVENUES Taxes $ $ $ $ Licenses and permits 1,093,003 Intergovernmental 291,564 Charges for services 110,791 1,724,336 719,928 99,214,084 92,766 Fines and forfeits Special assessment Miscellaneous Total revenues 4,126 4,841,432 109,330 373 114,917 4,950,762 1,724,709 115,921 4,799,657 1,913,686 4,076,041 719,928 291,564 104,475,894 388,732 54,018,405 EXPENDITURES Current: General government 1,096,426 Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Debt service: Principal Interest Other expenditures 409,418 1,973,736 115,921 4,799,657 1,913,686 1,096,426 798,150 55,992,141 (1,004) 151,105 (188,977) (376,498) (506,586) 48,483,753 Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in (39,729,566) Transfers out (39,729,566) Total other financing sources (uses) Net change in fund balances (1,004) 151,105 (188,977) (376,498) 142,864 3,130,066 193,048 599,858 (506,586) 8,754,187 Fund balances (deficit) at beginning of year, as restated 14,037,347 Increase (decrease) in reserve for (52,323) inventories Fund balances (deficit) at end of year $ 141,860 $ 3,281,171 $ 120 4,071 $ 223,360 $ (506,586) $ 22,739,211 SPECIAL REVENUE FUNDS Trial Court Special Revenue Trial Court Grants $ $ Victim Compensation Interest Victim Compensation Restitution $ $ Victim Location $ Waste Management $ Waste Tire $ Total $ 92,780,074 39,135,581 1,269,089 6,640,911 77,777 4,319,137 232,317,236 52,399 70,254,057 63,482 119,550 20,990,329 89,625 15,580 16,191 25,922 15,115 83,315 4,841,432 56,697,900 1,269,089 6,730,536 79,062 135,741 25,922 92,892 4,454,851 517,016,609 1,284,114 6,982,900 3,877 182 6,713,940 105,262 165,210,641 54,407,137 7,165,440 150,890,680 32,708,004 6,795,859 1,284,114 6,982,900 3,877 182 (15,025) (252,364) 75,185 135,559 25,922 34,351 9,911,821 105,262 7,199,791 426,638,082 (12,370) (2,744,940) 90,378,527 (975,000) 2,266,553 (100,952,169) (975,000) (98,685,616) (15,025) (252,364) 75,185 135,559 25,922 (12,370) (3,719,940) (8,307,089) (10,970) 2,829,759 651,876 664,574 149,866 515,374 6,017,766 188,717,806 (1,848,905) $ (25,995) $ 2,577,395 $ 727,061 $ 800,133 $ 175,788 $ 503,004 $ 2,297,826 $ 178,561,812 (continued on next page) 121 Maricopa County Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds (Continued) For the Fiscal Year Ended June 30, 2009 DEBT SERVICE FUNDS Stadium District Debt Service Special Assessment CAPITAL PROJECTS FUNDS Flood Control Capital Projects Detention Capital Projects Total REVENUES Taxes $ $ 5,303,690 $ 5,303,690 $ $ Licenses and permits Intergovernmental 11,889,325 Charges for services 108,555 108,555 Fines and forfeits Special assessment 411,308 411,308 108,555 5,714,998 5,823,553 Principal 36,968 3,105,000 3,141,968 Interest 14,395 2,314,344 2,328,739 3,188 3,188 1,294,351 54,265,699 51,363 5,422,532 5,473,895 1,294,351 54,265,699 57,192 292,466 349,658 (1,294,351) (42,376,374) 951,000 44,709,458 (810,458) (810,458) (810,458) (810,458) 951,000 44,709,458 57,192 (517,992) (460,800) (343,351) 2,333,084 146,962 10,511,470 10,658,432 83,749,470 23,950,674 83,406,119 $ 26,283,758 Miscellaneous Total revenues 11,889,325 EXPENDITURES Current: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Debt service: Other expenditures Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances (deficit) at beginning of year, as restated Increase (decrease) in reserve for inventories Fund balances (deficit) at end of year $ 204,154 $ 9,993,478 122 $ 10,197,632 $ CAPITAL PROJECTS FUNDS Intergovernmental Capital Projects $ Library District Capital Improvement $ Long Term Project Reserve $ 875 Special Improvement Districts $ Transportation Capital Projects $ Total $ 875 Total Nonmajor Governmental Funds $ 98,084,639 39,135,581 674,870 12,564,195 244,881,431 17,874,759 17,874,759 88,237,371 20,990,329 80,528 173,604 1,207,841 13,168 4,176,810 5,651,951 4,841,432 62,761,159 80,528 173,604 1,208,716 13,168 22,726,439 36,091,780 558,931,942 6,713,940 165,210,641 54,407,137 150,890,680 32,708,004 6,795,859 3,141,968 2,328,739 2,995,147 675,538 3,029,342 28,977 65,039,371 127,328,425 3,188 137,240,246 2,995,147 675,538 3,029,342 28,977 65,039,371 127,328,425 559,440,402 (2,914,619) (501,934) (1,820,626) (15,809) (42,312,932) (91,236,645) (508,460) 2,455,833 7,408,315 1,707,418 39,698,916 96,930,940 99,197,493 (101,762,627) 2,455,833 7,408,315 1,707,418 39,698,916 96,930,940 (2,565,134) (458,786) 6,906,381 (113,208) (15,809) (2,614,016) 5,694,295 (3,073,594) 7,622,566 459,887 52,277,299 171,229,160 370,605,398 3,169,264 (1,848,905) $ 2,710,478 $ 6,906,381 $ 7,509,358 $ 444,078 123 $ 49,663,283 $ 176,923,455 $ 365,682,899 124 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Adult Probation Fees Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Fines and forfeits Miscellaneous Total revenues 11,920,048 $ 11,920,048 $ 9,319,224 $ (2,600,824) 2,053,100 276,000 2,053,100 276,000 3,503,146 64,419 1,450,046 (211,581) 14,249,148 14,249,148 12,886,789 (1,362,359) 14,643,968 16,061,027 544,000 15,555,819 370,105 505,208 173,895 14,643,968 16,605,027 15,925,924 679,103 (394,820) (2,355,879) (3,039,135) (683,256) (2,355,879) 4,063,979 1,708,100 $ (3,039,135) 4,640,708 1,601,573 $ (683,256) 576,729 (106,527) EXPENDITURES Current: Public safety Capital outlay Total expenditures Deficiency of revenues under expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ (394,820) 4,063,979 3,669,159 $ 125 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Adult Probation Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental Charges for services $ 3,654,526 922,947 $ 4,029,748 922,947 $ 3,637,085 576,819 $ (392,663) (346,128) Total revenues 4,577,473 4,952,695 4,213,904 (738,791) 4,577,481 4,952,703 4,205,860 746,843 4,577,481 4,952,703 4,205,860 746,843 (8) (8) 8,044 8,052 (8) 35,901 35,893 (8) 35,901 35,893 8,044 (54,092) (46,048) 8,052 (89,993) (81,941) EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance (deficit) – beginning Fund balance (deficit) – ending $ 126 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Air Quality Fees Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Licenses and permits $ 15,624,428 $ 14,610,883 $ Charges for services Fines and forfeits Miscellaneous Total revenues 9,078,977 $ (5,531,906) 616,603 616,603 3,415,548 292,000 3,415,548 292,000 6,444,842 156,761 3,029,294 (135,239) 19,331,976 18,318,431 16,297,183 (2,021,248) 20,651,197 1,739,400 19,637,652 1,739,400 17,695,877 1,105,258 1,941,775 634,142 22,390,597 21,377,052 18,801,135 2,575,917 (3,058,621) (3,058,621) (2,503,952) 554,669 113,700 (323,418) 113,700 (323,418) (323,418) (209,718) 113,700 323,418 (3,382,039) 3,453,019 70,980 (3,268,339) 3,453,019 184,680 (2,390,252) 8,337,658 5,947,406 878,087 4,884,639 5,762,726 EXPENDITURES Current: Health, welfare and sanitation Capital outlay Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balance – beginning Fund balance – ending $ 127 $ 323,418 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Air Quality Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 4,132,144 $ 4,132,144 $ 4,086,059 $ (46,085) 4,132,144 4,132,144 4,086,059 (46,085) Health, welfare and sanitation 4,062,990 4,062,990 3,815,175 247,815 Total expenditures 4,062,990 4,062,990 3,815,175 247,815 69,154 69,154 270,884 201,730 Total revenues EXPENDITURES Current: Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund deficit – beginning Fund deficit – ending $ (69,161) (69,161) 69,161 (69,161) (69,161) 69,161 (7) (1,569,159) (1,569,166) (7) (1,569,159) (1,569,166) 128 $ $ 270,884 (433,038) (162,154) $ 270,891 1,136,121 1,407,012 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Animal Control Field Operations Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Licenses and permits $ 15,985 $ Intergovernmental 237,312 $ 14,042 $ 15,564 Charges for Services (15,564) 3,130,586 3,203,386 3,250,096 46,710 2,500 5,000 2,500 5,000 3,394 22,691 894 17,691 3,154,071 3,463,762 3,290,223 (173,539) 2,677,462 192,000 2,987,153 192,000 2,993,272 (6,119) 192,000 2,869,462 3,179,153 2,993,272 185,881 284,609 284,609 296,951 12,342 (284,609) (284,609) (111,857) 172,752 (284,609) (284,609) (111,857) 172,752 749,813 749,813 749,813 749,813 185,094 803,608 988,702 185,094 53,795 238,889 Fines and forfeits Miscellaneous Total revenues (223,270) EXPENDITURES Current: Health, welfare and sanitation Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending $ 129 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Animal Control Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Licenses and permits $ Charges for services Miscellaneous Total revenues $ 1,227,899 $ $ (1,227,899) 102,336 803,000 102,336 803,000 93,432 2,034,960 (8,904) 1,231,960 905,336 2,133,235 2,128,392 (4,843) 854,701 2,232,600 1,803,985 428,615 854,701 2,232,600 1,803,985 428,615 50,635 (99,365) 324,407 423,772 EXPENDITURES Current: Health, welfare and sanitation Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending $ (24,759) (24,759) 24,759 (24,759) (24,759) 24,759 25,876 558,461 584,337 (124,124) 558,461 434,337 130 $ $ 324,407 526,078 850,485 $ 448,531 (32,383) 416,148 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Animal Control License/Shelter Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Licenses and permits $ Charges for services Miscellaneous Total revenues 6,298,504 $ 8,377,849 $ 7,948,948 $ (428,901) 1,908,728 195 1,951,648 195 2,020,636 95,682 68,988 95,487 8,207,427 10,329,692 10,065,266 (264,426) 6,654,808 51,000 8,777,073 51,000 7,782,445 994,628 51,000 6,705,808 8,828,073 7,782,445 1,045,628 1,501,619 1,501,619 2,282,821 781,202 EXPENDITURES Current: Health, welfare and sanitation Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses (1,501,633) (1,501,633) (1,087,154) 414,479 (1,501,633) (1,501,633) (1,087,154) 414,479 (14) (14) 1,195,667 1,195,681 3,175,841 3,175,841 3,588,141 5,220 4,789,028 412,300 5,220 1,613,201 Net change in fund balances Fund balance – beginning Increase in reserve for inventories Fund balance – ending $ 3,175,827 131 $ 3,175,827 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Ballpark Operations Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ Total revenues 4,506,391 $ 4,506,391 $ 4,572,703 $ 66,312 4,506,391 4,506,391 4,572,703 66,312 2,088,554 2,088,554 1,600,657 16,252 487,897 (16,252) 2,088,554 2,088,554 1,616,909 471,645 2,417,837 2,417,837 2,955,794 537,957 EXPENDITURES Current: Culture and recreation Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending $ (1,660,000) (1,660,000) (1,707,418) (47,418) (1,660,000) (1,660,000) (1,707,418) (47,418) 757,837 4,189,756 4,947,593 757,837 4,189,756 4,947,593 1,248,376 5,740,934 6,989,310 490,539 1,551,178 2,041,717 132 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Cactus League Operations Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ 25,000 $ 25,000 $ 71,826 $ 46,826 25,000 25,000 71,826 46,826 482,288 800,288 720,065 80,223 482,288 800,288 720,065 80,223 (457,288) (775,288) (648,239) 127,049 492,750 810,750 810,458 (292) 492,750 810,750 810,458 (292) 35,462 3,079,219 3,114,681 35,462 3,079,219 3,114,681 162,219 3,151,957 3,314,176 126,757 72,738 199,495 Total revenues EXPENDITURES Current: Culture and recreation Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES Transfers in Total other financing sources Net change in fund balances Fund balance – beginning Fund balance – ending $ 133 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual CDBG Housing Trust Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Total revenues 12,709,276 $ 22,683,543 $ 6,427,702 $ (16,255,841) 12,709,276 22,683,543 6,427,702 (16,255,841) 12,669,988 22,644,255 6,427,702 16,216,553 12,669,988 22,644,255 6,427,702 16,216,553 39,288 39,288 (39,288) (39,292) (39,292) 39,292 (39,292) (39,292) 39,292 (4) (731,287) (731,291) (4) (731,287) (731,291) 4 731,287 731,291 EXPENDITURES Current: Health, welfare and sanitation Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance (deficit) – beginning Fund balance (deficit) – ending $ 134 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Check Enforcement Program Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Fines and forfeits $ 592,500 7,500 Miscellaneous Total revenues $ 592,500 7,500 $ 379,727 3,922 $ (212,773) (3,578) 600,000 600,000 383,649 (216,351) 599,997 599,997 446,873 153,124 599,997 599,997 446,873 153,124 3 3 (63,224) (63,227) 3 731,287 731,290 3 731,287 731,290 (63,224) 194,202 130,978 (63,227) (537,085) (600,312) EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 135 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Child Support Enhancement Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ 72,000 8,000 Miscellaneous $ 72,000 8,000 $ 97,175 10,690 $ 25,175 2,690 80,000 80,000 107,865 27,865 157,500 157,500 79,605 77,895 157,500 157,500 79,605 77,895 Excess (deficiency) of revenues over expenditures (77,500) (77,500) 28,260 105,760 Net change in fund balances (77,500) 310,401 232,901 (77,500) 310,401 232,901 28,260 353,363 381,623 105,760 42,962 148,722 Total revenues EXPENDITURES Current: Health, welfare and sanitation Total expenditures Fund balance – beginning Fund balance – ending $ 136 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Children’s Issues Education Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 111,007 4,000 $ 111,007 4,000 $ 124,877 9,114 115,007 115,007 133,991 115,007 115,007 115,007 115,007 115,007 115,007 $ 13,870 5,114 18,984 EXPENDITURES Current: Public safety Total expenditures Excess of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 260,744 260,744 137 $ 260,744 260,744 $ 18,984 18,984 18,984 281,353 300,337 18,984 20,609 39,593 $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Clerk of Court Fill the Gap Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous 2,153,845 2,000 $ 2,153,845 2,000 $ 2,089,590 7,518 $ (64,255) 5,518 2,155,845 2,155,845 2,097,108 (58,737) 2,430,862 2,623,584 2,472,650 150,934 2,430,862 2,623,584 2,472,650 150,934 Deficiency of revenues under expenditures (275,017) (467,739) (375,542) 92,197 Net change in fund balances (275,017) 286,029 11,012 (467,739) 286,029 (181,710) (375,542) 481,063 105,521 92,197 195,034 287,231 Total revenues EXPENDITURES Current: Public safety Total expenditures Fund balance – beginning Fund balance (deficit) – ending $ 138 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Clerk of the Court EDMS Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous 2,880,000 20,000 $ 2,880,000 20,000 $ 3,585,364 27,992 $ 705,364 7,992 2,900,000 2,900,000 3,613,356 713,356 3,300,005 150,000 3,453,782 150,000 2,540,067 328,377 913,715 (178,377) 3,450,005 3,603,782 2,868,444 735,338 Excess (deficiency) of revenues over expenditures (550,005) (703,782) 744,912 1,448,694 Net change in fund balances (550,005) 884,800 334,795 (703,782) 884,800 181,018 744,912 985,162 1,730,074 1,448,694 100,362 1,549,056 Total revenues EXPENDITURES Current: Public safety Capital outlay Total expenditures Fund balance – beginning Fund balance – ending $ 139 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Clerk of the Court Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Total revenues 1,635,834 $ 1,635,834 $ 1,419,187 $ (216,647) 1,635,834 1,635,834 1,419,187 (216,647) 1,635,833 1,635,833 1,357,544 278,289 1,635,833 1,635,833 1,357,544 278,289 1 1 61,643 61,642 1 (57,926) (57,925) 1 (57,926) (57,925) 61,643 (61,643) 61,642 (3,717) 57,925 EXPENDITURES Current: Public safety Total expenditures Excess of revenues over expenditures Net change in fund balances Fund deficit – beginning Fund balance (deficit) – ending $ 140 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Conciliation Court Fees Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 1,685,930 10,000 $ 1,685,930 10,000 $ 1,550,334 16,709 $ (135,596) 6,709 1,695,930 1,695,930 1,567,043 (128,887) 1,695,930 1,695,930 64,000 1,759,582 (63,652) 64,000 1,695,930 1,759,930 1,759,582 348 (64,000) (192,539) (128,539) (64,000) 671,058 607,058 (192,539) 885,936 693,397 (128,539) 214,878 86,339 EXPENDITURES Current: Public safety Capital Outlay Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 671,058 671,058 141 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Correctional Health Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 32,818 Total revenues $ 41,409 $ 31,231 $ (10,178) 32,818 41,409 31,231 (10,178) 32,818 41,409 37,818 3,591 32,818 41,409 37,818 3,591 (6,587) (6,587) (6,587) (6,587) 117 (6,470) EXPENDITURES Current: Health, welfare and sanitation Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances (117) (117) Fund balance (deficit) – beginning Fund deficit – ending $ 142 $ (117) (117) $ (6,587) $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual County Attorney Fill the Gap Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Charges for services 774,381 $ 774,381 1,007,307 1,007,307 32,700 32,700 Fines and forfeits $ Miscellaneous Total revenues 504,840 $ (269,541) 939,449 (67,858) 26,383 (32,700) 26,383 1,814,388 1,814,388 1,470,672 (343,716) 2,314,388 3,032,045 2,737,750 294,295 2,314,388 3,032,045 2,737,750 294,295 (500,000) (1,217,657) (1,267,078) (49,421) (500,000) 1,237,394 737,394 (1,217,657) 1,237,394 19,737 (1,267,078) 1,267,270 192 (49,421) 29,876 (19,545) EXPENDITURES Current: Public safety Total expenditures Deficiency of revenues under expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 143 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual County Attorney Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 8,347,333 $ 8,347,333 $ Miscellaneous Total revenues 7,094,750 26,446 $ (1,252,583) 26,446 8,347,333 8,347,333 7,121,196 (1,226,137) 8,347,330 8,347,330 7,019,607 13,175 1,327,723 (13,175) 8,347,330 8,347,330 7,032,782 1,314,548 3 3 88,414 88,411 3 1,710,312 1,710,315 3 1,710,312 1,710,315 EXPENDITURES Current: Public safety Capital outlay Total expenditures Excess of revenues over expenditures Net change in fund balances Fund balance (deficit) – beginning Fund balance (deficit)– ending $ 144 $ $ 88,414 (108,205) (19,791) $ 88,411 (1,818,517) (1,730,106) Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual County Attorney RICO Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Fines and forfeits $ 2,750,000 $ 2,750,000 $ Miscellaneous Total revenues 2,932,238 96,033 $ 182,238 96,033 2,750,000 2,750,000 3,028,271 278,271 2,750,000 3,350,768 3,107,076 137,712 243,692 (137,712) 2,750,000 3,350,768 3,244,788 105,980 (600,768) (216,517) 384,251 (600,768) 1,823,757 1,222,989 (216,517) 2,111,141 1,894,624 384,251 287,384 671,635 EXPENDITURES Current: Public safety Capital Outlay Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 1,823,757 1,823,757 145 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual County School Indirect Cost Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ $ $ Miscellaneous Total revenues 758,816 3,589 $ 758,816 3,589 762,405 762,405 314,497 (314,497) 314,497 (314,497) 447,908 447,908 EXPENDITURES Current: Education Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending (1,881,148) (1,881,148) (291,715) 1,589,433 (1,881,148) (1,881,148) (291,715) 1,589,433 (1,881,148) 1,881,148 (1,881,148) 1,881,148 156,193 1,882,457 2,038,650 2,037,341 1,309 2,038,650 $ $ 146 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Court Document Retrieval Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 1,149,843 400 $ 1,149,843 400 $ 1,345,463 7,819 $ 195,620 7,419 1,150,243 1,150,243 1,353,282 203,039 1,150,236 1,194,237 924,083 270,154 1,150,236 1,194,237 924,083 270,154 7 (43,994) 429,199 473,193 7 68,689 68,696 (43,994) 68,689 24,695 429,199 124,505 553,704 473,193 55,816 529,009 EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 147 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Criminal Justice Enhancement Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Miscellaneous Total revenues 1,771,246 28,500 $ 1,771,246 28,500 $ 1,895,916 44,747 $ 124,670 16,247 1,799,746 1,799,746 1,940,663 140,917 2,384,928 3,541,256 3,327,870 213,386 2,384,928 3,541,256 3,327,870 213,386 (585,182) (1,741,510) (1,387,207) 354,303 (585,182) 2,097,087 1,511,905 (1,741,510) 2,097,087 355,577 (1,387,207) 2,159,471 772,264 354,303 62,384 416,687 EXPENDITURES Current: Public safety Total expenditures Deficiency of revenues under expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 148 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Del Webb Special Revenue Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Licenses and permits $ 54,233 23,000 Miscellaneous $ 54,233 23,000 $ 2,450 11,243 $ (51,783) (11,757) 77,233 77,233 13,693 (63,540) 72,148 72,148 10,209 61,939 72,148 72,148 10,209 61,939 5,085 5,085 3,484 (1,601) (5,088) (5,088) 5,088 (5,088) (5,088) 5,088 (3) 500,140 500,137 (3) 500,140 500,137 Total revenues EXPENDITURES Current: Public safety Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending $ 149 $ $ 3,484 499,493 502,977 $ 3,487 (647) 2,840 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Diversion Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Fines and forfeits $ 988,810 20,000 Miscellaneous Total revenues $ 988,810 20,000 $ 1,089,056 22,154 $ 100,246 2,154 1,008,810 1,008,810 1,111,210 102,400 1,008,810 1,008,810 840,549 168,261 1,008,810 1,008,810 840,549 168,261 270,661 270,661 270,661 1,173,058 1,443,719 270,661 130,138 400,799 EXPENDITURES Current: Public safety Total expenditures Excess of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 1,042,920 1,042,920 150 $ 1,042,920 1,042,920 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Domestic Relations Mediation Education Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 186,682 4,000 $ 186,682 4,000 $ 191,255 7,910 190,682 190,682 199,165 190,682 190,682 190,682 190,682 190,682 190,682 $ 4,573 3,910 8,483 EXPENDITURES Current: Health, welfare and sanitation Total expenditures Excess of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 241,263 241,263 151 $ 241,263 241,263 $ 8,483 8,483 8,483 267,805 276,288 8,483 26,542 35,025 $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Elections Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ $ $ Total revenues 1,675,393 $ 1,675,393 1,675,393 1,675,393 EXPENDITURES Current: 29,524 29,524 28,911 613 29,524 29,524 28,911 613 (29,524) (29,524) 1,646,482 1,676,006 (1,646,482) (1,646,482) (1,646,482) (1,646,482) General government Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance (deficit) – ending $ (29,524) 71,493 41,969 152 $ (1,676,006) 71,493 (1,604,513) $ $ 1,676,006 (71,493) 1,604,513 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Emergency Management Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Charges for Services Total revenues 569,974 235,000 $ 660,758 219,334 $ 879,653 237,320 $ 218,895 17,986 804,974 880,092 1,116,973 236,881 752,212 752,212 926,985 926,985 978,853 978,853 (51,868) (51,868) 52,762 (46,893) 138,120 185,013 (52,762) (52,762) 52,762 (52,762) (52,762) 52,762 53,882 53,882 (99,655) 53,882 (45,773) EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance (deficit) – beginning Fund balance (deficit) – ending $ 153 $ $ 138,120 (195,971) (57,851) $ 237,775 (249,853) (12,078) Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Environmental Services Environmental Health Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Actual Amounts Final Original Positive (Negative) REVENUES Licenses and permits $ Charges for services 12,966,378 12,966,378 $ 13,977,083 $ 1,010,705 6,372,686 5,031,974 (1,340,712) 120,000 202,400 120,000 202,400 328,206 135,840 208,206 (66,560) 19,661,464 19,661,464 19,473,103 (188,361) 21,292,259 56,000 21,612,259 475 19,020,644 2,591,615 475 21,348,259 21,612,734 19,020,644 2,592,090 (1,686,795) (1,951,270) 452,459 2,403,729 (481,622) (537,147) (55,525) 481,622 (481,622) (537,147) (55,525) 481,622 (2,168,417) 5,419,748 3,251,331 $ (2,488,417) 5,419,748 2,931,331 $ 396,934 6,538,413 6,935,347 2,885,351 1,118,665 4,004,016 Fines and forfeits Miscellaneous Total revenues $ 6,372,686 EXPENDITURES Current: Health, welfare and sanitation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending $ 154 $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Environmental Services Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 900,000 8,000 Miscellaneous Total revenues $ 900,000 8,000 $ 913,721 2,460 $ 13,721 (5,540) 908,000 908,000 916,181 8,181 482,998 482,998 888,656 (405,658) 425,000 907,998 425,000 907,998 888,656 425,000 19,342 2 2 27,525 27,523 (27,525) (27,525) (27,525) (27,525) EXPENDITURES Current: Health, welfare and sanitation Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances 2 58,995 58,997 Fund balance – beginning Fund balance – ending $ 155 $ (27,523) 58,995 31,472 $ $ 27,523 (58,995) (31,472) Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Events Center Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ 75,000 Total revenues $ 75,000 $ 38,890 $ (36,110) 75,000 75,000 38,890 (36,110) 75,000 95,581 56,790 38,791 75,000 95,581 56,790 38,791 (20,581) (17,900) 2,681 (50,000) (40,340) 9,660 (50,000) (40,340) 9,660 (70,581) 103,724 33,143 $ (58,240) 58,240 12,341 (45,484) (33,143) EXPENDITURES Current: Culture and recreation Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances 103,724 103,724 Fund balance – beginning Fund balance – ending $ 156 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Expedited Child Support Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 441,080 4,500 $ 441,080 4,500 $ 577,559 15,285 445,580 445,580 592,844 445,580 445,580 445,580 445,580 445,580 445,580 $ 136,479 10,785 147,264 EXPENDITURES Current: Health, welfare and sanitation Total expenditures Excess of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 385,495 385,495 157 $ 385,495 385,495 $ 147,264 147,264 147,264 478,229 625,493 147,264 92,734 239,998 $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Flood Control Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Actual Amounts Final Original Positive (Negative) REVENUES Taxes $ Licenses and permits Intergovernmental Miscellaneous Total revenues 74,096,526 $ 74,096,526 $ 72,672,487 $ (1,424,039) 746,000 746,000 4,311,553 3,565,553 133,384 8,509,868 133,384 8,509,868 183,831 28,281,359 50,447 19,771,491 83,485,778 83,485,778 105,449,230 21,963,452 35,962,288 35,962,288 32,455,146 813,288 3,507,142 (813,288) 35,962,288 35,962,288 33,268,434 2,693,854 47,523,490 47,523,490 72,180,796 24,657,306 (44,709,458) (44,709,458) (44,709,458) (44,709,458) (44,709,458) (44,709,458) EXPENDITURES Current: Public safety Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance (deficit) – beginning 2,814,032 2,814,032 27,471,338 24,657,306 (2,814,032) (2,814,032) 16,152,622 (91,313) 43,532,647 18,966,654 (91,313) 43,532,647 Decrease in reserve for inventory of supplies Fund balance – ending $ $ 158 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual General Government Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 15,658,168 415,000 10,484,038 15,658,168 10,899,038 234,944 (10,664,094) 16,223,209 8,420,519 234,944 8,185,575 16,223,209 8,420,519 234,944 8,185,575 Excess (deficiency) of revenues over expenditures (565,041) 2,478,519 (2,478,519) Net change in fund balances (565,041) 2,478,519 (2,478,519) Miscellaneous Total revenues $ $ 234,944 $ (180,056) (10,484,038) EXPENDITURES Current: General government Total expenditures Fund balance – beginning Fund balance (deficit) – ending $ (565,041) 159 $ 2,478,519 $ $ (2,478,519) Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Human Services Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 41,943,100 $ 45,165,218 $ Miscellaneous Total revenues 40,902,625 336,441 $ (4,262,593) 336,441 41,943,100 45,165,218 41,239,066 (3,926,152) 39,136,172 1,714,760 42,358,290 1,714,760 38,677,302 94,719 3,680,988 1,620,041 40,850,932 44,073,050 38,772,021 5,301,029 1,092,168 1,092,168 2,467,045 1,374,877 EXPENDITURES Current: Health, welfare and sanitation Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund deficit – beginning Fund deficit – ending $ (1,092,166) (1,092,166) 1,092,166 (1,092,166) (1,092,166) 1,092,166 2 (3,423,123) (3,423,121) 2 (3,423,123) (3,423,121) 160 $ $ 2,467,045 (3,991,262) (1,524,217) $ 2,467,043 (568,139) 1,898,904 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Inmate Health Services Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for Services $ 139,715 10,000 Miscellaneous $ 139,715 10,000 $ 95,558 13,788 $ (44,157) 3,788 149,715 149,715 109,346 (40,369) 299,715 447,312 147,597 299,715 299,715 447,312 147,597 299,715 Deficiency of revenues under expenditures (150,000) (297,597) (38,251) 259,346 Net change in fund balances (150,000) 527,178 377,178 (297,597) 527,178 229,581 (38,251) 567,667 529,416 259,346 40,489 299,835 Total revenues EXPENDITURES Current: Public safety Total expenditures Fund balance – beginning Fund balance – ending $ 161 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Inmate Services Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ 14,520,364 $ 14,520,364 $ 9,375,538 $ (5,144,826) 14,520,364 14,520,364 9,375,538 (5,144,826) 19,112,421 28,477,498 23,818,669 1,072,216 4,658,829 (1,072,216) 19,112,421 28,477,498 24,890,885 3,586,613 Deficiency of revenues under expenditures (4,592,057) (13,957,134) (15,515,347) (1,558,213) Net change in fund balances (4,592,057) 21,988,062 17,396,005 (13,957,134) 21,988,062 8,030,928 (15,515,347) 27,363,308 11,847,961 (1,558,213) 5,375,246 3,817,033 Total revenues EXPENDITURES Current: Public safety Capital outlay Total expenditures Fund balance – beginning Fund balance – ending $ 162 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Judicial Enhancement Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 1,144,000 33,727 $ 1,144,000 33,727 $ 1,655,978 20,151 $ 511,978 (13,576) 1,177,727 1,177,727 1,676,129 498,402 1,502,724 90,000 2,350,501 90,000 2,035,490 194,550 315,011 (104,550) 1,592,724 2,440,501 2,230,040 210,461 (414,997) (1,262,774) (553,911) 708,863 (414,997) 1,011,957 596,960 (1,262,774) 1,011,957 (250,817) (553,911) 1,125,804 571,893 708,863 113,847 822,710 EXPENDITURES Current: Public safety Capital outlay Total expenditures Deficiency of revenues under expenditures Net change in fund balances Fund balance – beginning Fund balance (deficit)– ending $ 163 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Justice Court Judicial Enhancement Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Fines and forfeits $ Miscellaneous Total revenues 623,484 34,498 $ 623,484 34,498 $ 840,108 62,167 $ 216,624 27,669 657,982 657,982 902,275 244,293 657,480 2,815,533 269,118 2,664,304 259,226 151,229 9,892 657,480 3,084,651 2,923,530 161,121 502 (2,426,669) (2,021,255) 405,414 502 3,050,168 3,050,670 (2,426,669) 3,050,168 623,499 (2,021,255) 2,844,977 823,722 405,414 (205,191) 200,223 EXPENDITURES Current: Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 164 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Justice Court Special Revenue Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) Revenues Charges for Services $ Miscellaneous Total revenues 2,898,665 195,412 $ 4,411,597 195,412 $ 4,332,548 113,777 $ (79,049) (81,635) 3,094,077 4,607,009 4,446,325 (160,684) 3,776,505 7,273,368 6,882,274 391,094 3,776,505 7,273,368 6,882,274 391,094 (682,428) (2,666,359) (2,435,949) 230,410 (682,428) 4,769,874 4,087,446 (2,666,359) 4,769,874 2,103,515 (2,435,949) 5,177,286 2,741,337 230,410 407,412 637,822 Expenditures Current: Public safety Total expenditures Deficiency of revenues under expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 165 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Juvenile Probation Diversion Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ 300,000 16,633 Miscellaneous Total revenues $ 300,000 16,633 $ 373,230 19,305 $ 73,230 2,672 316,633 316,633 392,535 75,902 316,635 316,635 288,672 27,963 316,635 316,635 288,672 27,963 (2) (2) 103,863 103,865 (2) 699,930 699,928 (2) 699,930 699,928 103,863 802,075 905,938 103,865 102,145 206,010 EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 166 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Juvenile Probation Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Miscellaneous Total revenues 6,177,305 50,000 $ 8,075,931 50,000 $ 5,477,385 11,820 $ (2,598,546) (38,180) 6,227,305 8,125,931 5,489,205 (2,636,726) 6,227,304 8,125,930 5,252,349 2,873,581 6,227,304 8,125,930 5,252,349 2,873,581 1 1 236,856 236,855 1 479,941 479,942 1 479,941 479,942 236,856 (260,651) (23,795) 236,855 (740,592) (503,737) EXPENDITURES Current: Public safety Total expenditures Excess of revenues over expenditures Net change in fund balances Fund balance (deficit) – beginning Fund balance (deficit) – ending $ 167 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Juvenile Probation Special Fees Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Fines and forfeits Miscellaneous Total revenues 929,489 $ 929,489 $ 578,511 $ (350,978) 3,760,698 6,000 3,760,698 6,000 3,399,197 30,463 (361,501) 24,463 4,696,187 4,696,187 4,008,171 (688,016) 4,696,187 5,475,796 5,458,255 17,541 4,696,187 5,475,796 5,458,255 17,541 (779,609) (1,450,084) (670,475) (779,609) 1,741,880 962,271 (1,450,084) 2,133,504 683,420 (670,475) 391,624 (278,851) EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 1,741,880 1,741,880 168 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Juvenile Restitution Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ Total revenues 25,000 $ 25,000 $ 19,337 $ (5,663) 25,000 25,000 19,337 (5,663) 25,000 25,000 23,351 1,649 25,000 25,000 23,351 1,649 (4,014) (4,014) (4,014) 89,791 85,777 (4,014) (4,074) (8,088) EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 93,865 93,865 169 $ 93,865 93,865 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Lake Pleasant Recreation Services Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Fines and forfeits Miscellaneous Total revenues 1,581,244 $ 1,581,244 $ 1,616,013 $ 34,769 53 222,320 53 222,320 168 92,586 115 (129,734) 1,803,617 1,803,617 1,708,767 (94,850) 1,843,630 1,843,630 1,681,008 162,622 1,843,630 1,843,630 1,681,008 162,622 (40,013) (40,013) 27,759 67,772 (40,013) 1,560,221 1,520,208 (40,013) 1,560,221 1,520,208 27,759 1,589,287 1,617,046 67,772 29,066 96,838 EXPENDITURES Current: Culture and recreation Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 170 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Law Library Fees Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Fines and forfeits Miscellaneous Total revenues 895,000 $ 895,000 $ 1,360,505 $ 465,505 2,000 43,000 2,000 43,000 2,015 30,636 15 (12,364) 940,000 940,000 1,393,156 453,156 940,000 1,499,256 1,153,610 345,646 940,000 1,499,256 1,153,610 345,646 (559,256) 239,546 798,802 (559,256) 583,496 24,240 239,546 691,191 930,737 798,802 107,695 906,497 EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 583,496 583,496 171 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Legal Defender Fill the Gap Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ 59,000 $ 59,000 $ Miscellaneous Total revenues 59,000 772 $ 772 59,000 59,000 59,772 772 59,000 75,313 75,313 59,000 75,313 75,313 (16,313) (15,541) 772 (16,313) 17,974 1,661 (15,541) 17,441 1,900 772 (533) 239 EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances 17,974 17,974 Fund balance – beginning Fund balance – ending $ 172 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Library District Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Taxes $ Intergovernmental Charges for services Fines and forfeits Miscellaneous Total revenues 20,375,371 $ 20,375,371 $ 20,107,587 $ (267,784) 183,117 183,117 195,719 12,602 4,047,366 4,047,366 2,309,970 (1,737,396) 609,020 162,256 609,020 172,560 794,021 606,849 185,001 434,289 25,377,130 25,387,434 24,014,146 (1,373,288) 22,435,535 104,500 23,066,557 515,792 21,214,660 203,959 1,851,897 311,833 22,540,035 23,582,349 21,418,619 2,163,730 2,837,095 1,805,085 2,595,527 790,442 1,233,438 (8,641,753) 1,233,438 (8,641,753) 1,233,438 (8,641,753) (7,408,315) (7,408,315) (7,408,315) (4,571,220) 11,471,769 6,900,549 (5,603,230) 11,471,769 5,868,539 (4,812,788) 16,257,049 11,444,261 EXPENDITURES Current: Culture and recreation Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending $ 173 $ $ $ 790,442 4,785,280 5,575,722 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Library District Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ $ Total revenues 75,000 $ 78,035 $ 3,035 75,000 78,035 3,035 75,000 75,000 78,035 78,035 (3,035) (3,035) EXPENDITURES Current: Culture and recreation Total expenditures Excess of revenues over expenditures Net change in fund balances 23,513 23,513 Fund balance – beginning Fund balance – ending $ 174 $ 23,513 23,513 $ $ (23,513) (23,513) Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Medical Examiner Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ $ Total revenues 112,015 $ 100,587 $ (11,428) 112,015 100,587 (11,428) 17,015 95,000 5,587 95,000 11,428 112,015 100,587 11,428 EXPENDITURES Current: Public safety Capital outlay Total expenditures Excess of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ $ 175 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Palo Verde Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 354,558 $ 354,558 $ Miscellaneous Total revenues 354,558 11,391 $ 11,391 354,558 354,558 365,949 11,391 333,663 333,663 351,892 (18,229) 333,663 333,663 351,892 (18,229) 20,895 20,895 14,057 (6,838) (20,897) (20,897) 20,897 (20,897) (20,897) 20,897 (2) 218,905 218,903 $ (2) 218,905 218,903 $ EXPENDITURES Current: Public safety Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending $ 176 14,057 367,957 382,014 $ 14,059 149,052 163,111 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Parks and Recreation Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 14,965 $ 173,714 $ Miscellaneous Total revenues 155,742 449 $ (17,972) 449 14,965 173,714 156,191 (17,523) 14,965 191,234 132,410 58,824 14,965 191,234 132,410 58,824 (17,520) 23,781 41,301 (17,520) 22,802 5,282 23,781 (23,781) 41,301 (46,583) (5,282) EXPENDITURES Current: Culture and recreation Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances 22,802 22,802 Fund balance (deficit) – beginning Fund balance – ending $ 177 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Parks Donations Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ 108,000 Total revenues $ 108,000 $ 66,908 $ (41,092) 108,000 108,000 66,908 (41,092) 108,000 108,000 26,599 81,401 108,000 108,000 26,599 81,401 40,309 40,309 EXPENDITURES Current: Culture and recreation Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances 791,660 791,660 Fund balance – beginning Fund balance – ending $ 178 $ (160,833) (160,833) (160,833) (160,833) (160,833) 791,660 630,827 (120,524) 806,386 685,862 $ $ 40,309 14,726 55,035 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Parks Enhancement Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 2,035,497 3,916,080 $ 2,205,479 4,006,080 $ 2,161,118 4,077,509 $ (44,361) 71,429 5,951,577 6,211,559 6,238,627 27,068 3,035,409 2,980,794 4,082,678 2,980,794 6,754,025 (2,671,347) 2,980,794 6,016,203 7,063,472 6,754,025 309,447 (64,626) (851,913) (515,398) 336,515 64,630 64,630 (90,000) 72,513 (90,000) 7,883 64,630 (25,370) (17,487) 7,883 4 2,963,360 2,963,364 (877,283) 2,963,360 2,086,077 (532,885) 2,482,530 1,949,645 344,398 (480,830) (136,432) EXPENDITURES Current: Culture and recreation Capital outlay Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balance – beginning Fund balance – ending $ 179 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Parks Souvenir Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ Total revenues 130,000 $ 190,000 $ 185,564 $ (4,436) 130,000 190,000 185,564 (4,436) 65,370 125,370 113,041 12,329 65,370 125,370 113,041 12,329 64,630 64,630 72,523 7,893 EXPENDITURES Current: Culture and recreation Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses (64,630) (64,630) (72,513) (7,883) (64,630) (64,630) (72,513) (7,883) 21,056 21,056 21,056 21,056 10 25,001 25,011 10 3,945 3,955 Net change in fund balances Fund balance – beginning Fund balance – ending $ 180 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Parks Spur Cross Ranch Conservation Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Actual Amounts Final Original Positive (Negative) REVENUES Charges for services $ Miscellaneous 428,400 24,100 $ 428,400 24,100 $ 301,372 14,805 $ (127,028) (9,295) 452,500 452,500 316,177 (136,323) 452,501 250,000 452,501 250,000 330,714 121,787 250,000 702,501 702,501 330,714 371,787 Deficiency of revenues under expenditures (250,001) (250,001) (14,537) 235,464 Net change in fund balances (250,001) 500,639 250,638 (250,001) 500,639 250,638 (14,537) 499,434 484,897 235,464 (1,205) 234,259 Total revenues EXPENDITURES Current: Culture and recreation Capital outlay Total expenditures Fund balance – beginning Fund balance – ending $ 181 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Planning and Development Fees Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Final Actual Amounts Positive (Negative) REVENUES Licenses and permits $ Charges for services Fines and forfeits Miscellaneous Total revenues 5,420,000 $ 2,709,525 $ (2,710,475) 7,052,000 5,420,000 $ 7,052,000 2,931,324 (4,120,676) 150,000 975,000 150,000 975,000 40,892 217,861 (109,108) (757,139) 13,597,000 13,597,000 5,899,602 (7,697,398) 15,696,611 129,850 15,696,611 129,850 12,738,121 2,958,490 129,850 15,826,461 15,826,461 12,738,121 3,088,340 (2,229,461) (2,229,461) (6,838,519) (4,609,058) 3,305 (462,814) 6,610 (462,814) 3,305 462,814 (462,814) (459,509) 6,610 466,119 EXPENDITURES Current: Public safety Capital outlay Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balance – beginning Fund balance – ending $ 182 (2,692,275) 2,750,238 57,963 $ (2,688,970) 2,750,238 61,268 $ (6,831,909) 11,294,608 4,462,699 $ (4,142,939) 8,544,370 4,401,431 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Probate Fees Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ 385,531 4,000 Miscellaneous Total revenues $ 385,531 4,000 $ 459,775 12,103 389,531 389,531 471,878 389,531 389,531 389,531 389,531 389,531 389,531 $ 74,244 8,103 82,347 EXPENDITURES Current: Public safety Total expenditures Excess of revenues over expenditures Net change in fund balances 303,563 303,563 Fund balance – beginning Fund balance – ending $ 183 $ 303,563 303,563 $ 82,347 82,347 82,347 388,316 470,663 82,347 84,753 167,100 $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Public Defender Fill the Gap Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ 1,630,600 $ 1,630,600 $ Miscellaneous 1,312,769 11,989 $ (317,831) 11,989 1,630,600 1,630,600 1,324,758 (305,842) 2,156,743 2,327,482 1,499,630 827,852 2,156,743 2,327,482 1,499,630 827,852 Deficiency of revenues under expenditures (526,143) (696,882) (174,872) 522,010 Net change in fund balances (526,143) 661,761 135,618 (696,882) 661,761 (35,121) (174,872) 708,685 533,813 522,010 46,924 568,934 Total revenues EXPENDITURES Current: Public safety Total expenditures Fund balance – beginning Fund balance (deficit) – ending $ 184 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Public Defender Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Total revenues 387,261 $ 387,261 $ 333,659 $ (53,602) 387,261 387,261 333,659 (53,602) 387,251 387,251 332,379 54,872 387,251 387,251 332,379 54,872 10 10 1,280 1,270 10 8,159 8,169 10 8,159 8,169 1,280 (1,280) 1,270 (9,439) (8,169) EXPENDITURES Current: Public safety Total expenditures Excess of revenues over expenditures Net change in fund balances Fund balance (deficit) – beginning Fund balance – ending $ 185 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Public Defender Training Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Miscellaneous Total revenues 652,774 7,000 $ 652,774 7,000 $ 469,216 17,127 $ (183,558) 10,127 659,774 659,774 486,343 (173,431) 633,647 705,119 531,626 173,493 633,647 705,119 531,626 173,493 26,127 (45,345) (45,283) 62 26,127 172,698 198,825 (45,345) 172,698 127,353 (45,283) 176,123 130,840 62 3,425 3,487 EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 186 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Public Health Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Charges for Services Miscellaneous Total revenues 45,392,960 $ 44,404,868 $ 36,370,246 $ (8,034,622) 207,435 966 301,699 966 380,168 9,526 78,469 8,560 45,601,361 44,707,533 36,759,940 (7,947,593) 44,354,537 43,460,709 36,651,417 6,809,292 44,354,537 43,460,709 36,651,417 6,809,292 1,246,824 1,246,824 108,523 (1,138,301) EXPENDITURES Current: Health, welfare and sanitation Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses (1,246,839) (1,246,839) 1,246,839 (1,246,839) (1,246,839) 1,246,839 Net change in fund balances Fund balance – beginning (15) (15) 108,523 108,538 275,940 275,940 1,001,417 (1,655,582) (545,642) 725,477 (1,655,582) (821,567) Decrease in reserve for inventories Fund balance (deficit) – ending $ 275,925 187 $ 275,925 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Public Health Fees Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for Services $ Miscellaneous Total revenues 4,629,817 100,000 $ 4,549,148 100,000 $ 3,889,180 119,304 $ (659,968) 19,304 4,729,817 4,649,148 4,008,484 (640,664) 4,920,647 6,657,104 5,163,880 1,493,224 4,920,647 6,657,104 5,163,880 1,493,224 (190,830) (2,007,956) (1,155,396) 852,560 45,000 (180,420) 45,000 (180,420) 29,834 (15,166) 180,420 (135,420) (135,420) 29,834 165,254 (326,250) (2,143,376) (1,125,562) 1,017,814 4,206,261 4,206,261 5,356,372 (39,962) 4,190,848 1,150,111 (39,962) 2,127,963 EXPENDITURES Current: Health, welfare and sanitation Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balance – beginning Decrease in reserve for inventories Fund balance – ending $ 188 3,880,011 $ 2,062,885 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Recorder’s Surcharge Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 4,320,000 109,134 $ 4,320,000 109,134 $ 4,373,924 112,904 $ 53,924 3,770 4,429,134 4,429,134 4,486,828 57,694 3,863,298 639,000 5,734,657 639,000 5,353,659 691,234 380,998 (52,234) 4,502,298 6,373,657 6,044,893 328,764 (73,164) (1,944,523) (1,558,065) 386,458 (73,164) 5,737,730 5,664,566 (1,944,523) 5,737,730 3,793,207 (1,558,065) 5,368,706 3,810,641 386,458 (369,024) 17,434 EXPENDITURES Current: General government Capital outlay Total expenditures Deficiency of revenues under expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 189 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual School Communication Expense Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 82,680 Total revenues $ 105,000 $ 79,100 $ (25,900) 82,680 105,000 79,100 (25,900) 82,680 105,000 72,379 32,621 82,680 105,000 72,379 32,621 6,721 6,721 6,721 54,481 61,202 6,721 5,388 12,109 EXPENDITURES Current: Education Total expenditures Excess of revenues over expenditures Net change in fund balances 49,093 49,093 Fund balance – beginning Fund balance – ending $ 190 $ 49,093 49,093 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual School Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 1,027,019 $ 1,027,019 $ Miscellaneous Total revenues 1,001,025 11,137 $ (25,994) 11,137 1,027,019 1,027,019 1,012,162 (14,857) 1,777,016 35,000 2,136,577 35,000 955,132 1,181,445 35,000 1,812,016 2,171,577 955,132 1,216,445 (784,997) (1,144,558) 57,030 1,201,588 (784,997) 1,004,008 219,011 (1,144,558) 1,004,008 (140,550) 57,030 (92,302) (35,272) 1,201,588 (1,096,310) 105,278 EXPENDITURES Current: Education Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance (deficit) – beginning Fund balance (deficit) – ending $ 191 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual School Transportation Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ Total revenues 792,887 $ 792,887 $ 417,621 $ (375,266) 792,887 792,887 417,621 (375,266) 792,887 792,887 519,468 273,419 792,887 792,887 519,468 273,419 (101,847) (101,847) (101,847) 465,748 363,901 (101,847) 204,217 102,370 EXPENDITURES Current: Education Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 261,531 261,531 192 $ 261,531 261,531 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Sheriff Donations Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ 25,800 Total revenues $ 105,800 $ 42,771 $ (63,029) 25,800 105,800 42,771 (63,029) 25,800 105,800 40,339 65,461 25,800 105,800 40,339 65,461 2,432 2,432 2,432 120,172 122,604 2,432 38,343 40,775 EXPENDITURES Current: Public safety Total expenditures Excess of revenues over expenditures Net change in fund balances 81,829 81,829 Fund balance – beginning Fund balance – ending $ 193 $ 81,829 81,829 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Sheriff Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Total revenues 6,758,867 $ 6,085,927 $ 4,346,405 $ (1,739,522) 6,758,867 6,085,927 4,346,405 (1,739,522) 6,814,697 733,453 4,774,699 1,311,228 3,944,282 1,077,573 830,417 233,655 7,548,150 6,085,927 5,021,855 1,064,072 (675,450) (675,450) (675,450) (773,140) (1,448,590) (675,450) (131,473) (806,923) EXPENDITURES Current: Public safety Capital outlay Total expenditures (789,283) Excess (deficiency) of revenues under expenditures Net change in fund balances Fund deficit – beginning Fund deficit – ending $ (789,283) (641,667) (1,430,950) 194 $ (641,667) (641,667) $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Sheriff Jail Enhancement Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Total revenues 2,205,000 $ 2,205,000 $ 1,799,980 $ (405,020) 2,205,000 2,205,000 1,799,980 (405,020) 1,890,000 315,000 2,407,954 315,000 1,558,960 821,748 848,994 (506,748) 2,205,000 2,722,954 2,380,708 342,246 (517,954) (580,728) (62,774) (517,954) 1,403,556 885,602 (580,728) 1,465,697 884,969 (62,774) 62,141 (633) EXPENDITURES Current: Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 1,403,556 1,403,556 195 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Sheriff RICO Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Fines and forfeits $ 1,155,000 $ 1,155,000 $ Miscellaneous 1,050,287 2,100 $ (104,713) 2,100 1,155,000 1,155,000 1,052,387 (102,613) 939,000 216,000 939,000 216,000 958,266 121,314 (19,266) 94,686 1,155,000 1,155,000 1,079,580 75,420 Excess (deficiency) of revenues over expenditures (27,193) (27,193) Net change in fund balances (27,193) (740) (27,933) (27,193) (740) (27,933) Total revenues EXPENDITURES Current: Public safety Capital outlay Total expenditures Fund balance (deficit) – beginning Fund balance (deficit) – ending $ $ 196 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Small School Service Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 110,000 $ 110,000 $ 104,204 $ (5,796) 110,000 110,000 104,204 (5,796) 110,000 110,000 83,492 26,508 110,000 110,000 83,492 26,508 Excess of revenues over expenditures 20,712 20,712 Net change in fund balances 20,712 20,712 Total revenues EXPENDITURES Current: Education Total expenditures Fund balance – beginning Fund balance – ending $ $ 197 $ 20,712 $ 20,712 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Solid Waste Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ $ Total revenues 435,586 $ 346,830 $ (88,756) 435,586 346,830 (88,756) 246,850 188,736 268,220 78,610 (21,370) 110,126 435,586 346,830 88,756 EXPENDITURES Current: Health, welfare, and sanitation Capital Outlay Total expenditures Excess of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ $ 198 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Solid Waste Management Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for Services $ Miscellaneous Total revenues 275,000 525,000 $ 275,000 525,000 $ 238,220 304,957 $ (36,780) (220,043) 800,000 800,000 543,177 (256,823) 6,607,782 6,607,782 1,782,980 4,824,802 6,607,782 6,607,782 1,782,980 4,824,802 (5,807,782) (5,807,782) (1,239,803) 4,567,979 EXPENDITURES Current: Health, welfare, and sanitation Total expenditures Deficiency of revenues under expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending $ (1,014,587) (1,644,617) (1,605,030) 39,587 (1,014,587) (1,644,617) (1,605,030) 39,587 (6,822,369) 7,614,952 792,583 (7,452,399) 7,614,952 162,553 (2,844,833) 13,524,368 10,679,535 4,607,566 5,909,416 10,516,982 199 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Spousal Maintenance Enforcement Enhancement Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Actual Amounts Final Original Positive (Negative) REVENUES Charges for Services $ Miscellaneous Total revenues 115,171 750 $ 115,171 750 $ 110,791 4,126 115,921 115,921 114,917 115,921 115,921 115,921 115,921 115,921 115,921 $ (4,380) 3,376 (1,0 04) EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 124,794 124,794 200 $ 124,794 124,794 $ (1,004) (1,004) (1,004) 142,864 141,860 (1,004) 18,070 17,066 $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Superior Court Fill the Gap Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 2,005,456 5,000 $ 2,005,456 5,000 $ 1,724,336 373 $ (281,120) (4,627) 2,010,456 2,010,456 1,724,709 (285,747) 2,010,454 2,191,021 1,913,686 277,335 2,010,454 2,191,021 1,913,686 277,335 2 (180,565) (188,977) (8,412) 2 1,688,794 1,688,796 (180,565) 1,688,794 1,508,229 (188,977) 193,048 4,071 (8,412) (1,495,746) (1,504,158) EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 201 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Taxpayer Information Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues $ $ 719,928 $ 719,928 (800,000) 800,000 800,000 800,000 800,000 719,928 (80,072) 800,000 1,011,980 1,096,426 (84,446) 800,000 1,011,980 1,096,426 (84,446) (211,980) (376,498) (164,518) (211,980) 379,894 167,914 (376,498) 599,858 223,360 (164,518) 219,964 55,446 EXPENDITURES Current: General government Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 379,894 379,894 202 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Transportation Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ 665,308 Total revenues $ 1,742,401 $ 291,564 $ (1,450,837) 665,308 1,742,401 291,564 (1,450,837) 165,308 500,000 412,351 1,330,050 388,732 409,418 23,619 920,632 665,308 1,742,401 798,150 944,251 (506,586) (506,586) (506,586) (506,586) 212,042 (294,544) EXPENDITURES Current: Highways and streets Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance (deficit) – beginning Fund balance (deficit) – ending $ (212,042) (212,042) 203 $ (212,042) (212,042) $ (506,586) $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Transportation Operations Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Actual Amounts Final Original Positive (Negative) REVENUES Licenses and permits $ Intergovernmental Charges for services Miscellaneous Total revenues 2,291,315 $ 2,291,315 $ 1,093,003 $ (1,198,312) 120,800,563 120,800,563 99,214,084 (21,586,479) 55,500 2,886,466 55,500 2,886,466 92,766 4,076,041 37,266 1,189,575 126,033,844 126,033,844 104,475,894 (21,557,950) 58,321,543 3,294,290 58,321,543 3,294,290 54,018,405 1,973,736 4,303,138 1,320,554 61,615,833 61,615,833 55,992,141 5,623,692 64,418,011 64,418,011 48,483,753 (15,934,258) (76,711,865) (69,191,040) (39,729,566) 29,461,474 (76,711,865) (69,191,040) (39,729,566) 29,461,474 EXPENDITURES Current: Highways and streets Capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning (12,293,854) (4,773,029) 8,754,187 13,527,216 12,293,854 12,293,854 14,037,347 (52,323) 22,739,211 1,743,493 (52,323) 15,218,386 Decrease in reserve for inventories Fund balance – ending $ $ 204 7,520,825 $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Trial Court Grants Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Miscellaneous Total revenues 2,012,717 1,000 $ 2,012,717 1,000 $ 1,269,089 $ (743,628) (1,000) 2,013,717 2,013,717 1,269,089 (744,628) 2,013,724 2,013,724 1,284,114 729,610 2,013,724 2,013,724 1,284,114 729,610 (7) (7) (15,025) (15,018) (7) 68,762 68,755 (7) 68,762 68,755 (15,025) (10,970) (25,995) (15,018) (79,732) (94,750) EXPENDITURES Current: Public safety Total expenditures Deficiency of revenues under expenditures Net change in fund balances Fund balance (deficit) – beginning Fund balance (deficit) – ending $ 205 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Trial Court Special Revenue Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 5,635,313 45,000 $ 5,635,313 45,000 $ 6,640,911 89,625 $ 1,005,598 44,625 5,680,313 5,680,313 6,730,536 1,050,223 5,680,313 6,913,829 305,000 6,982,900 (69,071) 305,000 5,680,313 7,218,829 6,982,900 235,929 (1,538,516) (252,364) 1,286,152 (1,538,516) 2,384,449 845,933 (252,364) 2,829,759 2,577,395 1,286,152 445,310 1,731,462 EXPENDITURES Current: Public safety Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance– beginning Fund balance – ending $ 2,384,449 2,384,449 206 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Victim Compensation Interest Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Fines and forfeits $ 40,000 $ 40,000 63,482 15,580 40,000 40,000 79,062 39,062 440,000 440,000 3,877 436,123 440,000 440,000 3,877 436,123 Excess (deficiency) of revenues over expenditures (400,000) (400,000) 75,185 475,185 Net change in fund balances (400,000) 641,938 241,938 (400,000) 641,938 241,938 75,185 651,876 727,061 475,185 9,938 485,123 Miscellaneous Total revenues $ $ 63,482 (24,420) EXPENDITURES Current: Public safety Total expenditures Fund balance – beginning Fund balance – ending $ 207 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Victim Compensation Restitution Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Fines and forfeits $ 95,000 5,000 Miscellaneous Total revenues $ 95,000 5,000 $ 119,550 16,191 $ 24,550 11,191 100,000 100,000 135,741 35,741 500,000 500,000 182 499,818 500,000 500,000 182 499,818 (400,000) (400,000) 135,559 535,559 (400,000) 664,191 264,191 (400,000) 664,191 264,191 135,559 664,574 800,133 535,559 383 535,942 EXPENDITURES Current: Public safety Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balances Fund balance – beginning Fund balance – ending $ 208 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Victim Location Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ 18,000 $ 18,000 $ 25,922 $ 18,000 53,302 53,302 53,302 53,302 53,302 53,302 Excess (deficiency) of revenues over expenditures (35,302) (35,302) 25,922 61,224 Net change in fund balances (35,302) 135,438 100,136 (35,302) 135,438 100,136 25,922 149,866 175,788 61,224 14,428 75,652 Total revenues 25,922 7,922 18,000 7,922 EXPENDITURES Current: Public safety Total expenditures Fund balance – beginning Fund balance – ending $ 209 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Waste Management Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for Services $ 65,000 $ 65,000 $ Miscellaneous 77,777 15,115 $ 12,777 15,115 65,000 65,000 92,892 27,892 452,522 452,522 105,262 347,260 452,522 452,522 105,262 347,260 Deficiency of revenues under expenditures (387,522) (387,522) (12,370) 375,152 Net change in fund balances (387,522) 495,950 108,428 (387,522) 495,950 108,428 (12,370) 515,374 503,004 375,152 19,424 394,576 Total revenues EXPENDITURES Current: Public safety Total expenditures Fund balance – beginning Fund balance – ending $ 210 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Waste Tire Fund – Special Revenue Fund For the Fiscal Year Ended June 30, 2009 Variance with Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Charges for Services Miscellaneous Total revenues 5,450,000 $ 5,450,000 $ 4,319,137 $ (1,130,863) 80,000 200,000 80,000 200,000 52,399 83,315 (27,601) (116,685) 5,730,000 5,730,000 4,454,851 (1,275,149) 5,672,678 7,199,710 7,165,440 34,351 34,270 (34,351) 5,672,678 7,199,710 7,199,791 (81) 57,322 (1,469,710) (2,744,940) (1,275,230) EXPENDITURES Current: Health, welfare and sanitation Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balances Fund balance – beginning Fund balance – ending $ (1,032,322) (1,032,322) (975,000) 57,322 (1,032,322) (1,032,322) (975,000) 57,322 (975,000) 4,803,901 3,828,901 (2,502,032) 4,803,901 2,301,869 (3,719,940) 6,017,766 2,297,826 (1,217,908) 1,213,865 (4,043) 211 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual County Improvement Debt Fund – Debt Service Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Charges for services $ Miscellaneous Total revenues 2,663,869 638,524 $ 2,663,869 638,524 $ 2,652,765 1,077,995 $ (11,104) 439,471 3,302,393 3,302,393 3,730,760 428,367 23,389,608 23,389,608 15,692,000 7,697,371 7,697,608 (7,697,371) 23,389,608 23,389,608 23,389,371 237 (20,087,215) (20,087,215) (19,658,611) 428,604 EXPENDITURES Debt service: Principal Interest Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES Transfers in Total other financing sources Net change in fund balances Fund balance – beginning Fund balance – ending $ 11,529,657 11,529,657 11,529,674 17 11,529,657 11,529,657 11,529,674 17 (8,557,558) 21,468,273 12,910,715 (8,557,558) 21,468,273 12,910,715 (8,128,937) 23,932,818 15,803,881 428,621 2,464,545 2,893,166 212 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Stadium District Debt Service Fund – Debt Service Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Taxes $ Miscellaneous Total revenues 5,450,000 475,094 $ 5,450,000 475,094 $ 5,303,690 411,308 $ (146,310) (63,786) 5,925,094 5,925,094 5,714,998 (210,096) 5,432,344 5,432,344 3,105,000 2,327,344 2,314,344 3,188 (2,314,344) (3,188) EXPENDITURES Debt service: Principal Interest Other expenditures Total expenditures Excess of revenues over expenditures 5,432,344 5,432,344 5,422,532 9,812 492,750 492,750 292,466 (200,284) OTHER FINANCING USES Transfers out Total other financing uses (492,750) (810,750) (810,458) 292 (492,750) (810,750) (810,458) 292 255,761 255,761 (318,000) 255,761 (62,239) (517,992) 10,511,470 9,993,478 (199,992) 10,255,709 10,055,717 Net change in fund balances Fund balance – beginning Fund balance (deficit) – ending $ 213 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual County Improvement Fund – Capital Projects Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ $ $ Total revenues 344,330 $ 344,330 344,330 344,330 EXPENDITURES Capital outlay Total expenditures Deficiency of revenues under expenditures 134,748,803 66,878,651 45,529,816 21,348,835 134,748,803 66,878,651 45,529,816 21,348,835 (134,748,803) (66,878,651) (45,185,486) 21,693,165 8,111,758 8,111,757 (1) 8,111,758 8,111,757 (1) (58,766,893) 84,318,468 25,551,575 (37,073,729) 38,771,200 1,697,471 21,693,164 (45,547,268) (23,854,104) OTHER FINANCING SOURCES Transfers in Total other financing sources Net change in fund balances Fund balance – beginning Fund balance (deficit) – ending (134,748,803) 84,318,468 $ (50,430,335) 214 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Detention Capital Projects Fund – Capital Projects Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) EXPENDITURES Capital outlay $ Total expenditures Deficiency of revenues under expenditures 5,951,000 $ 1,387,991 $ 1,294,351 $ 93,640 5,951,000 1,387,991 1,294,351 93,640 (5,951,000) (1,387,991) (1,294,351) 93,640 OTHER FINANCING SOURCES Transfers in Total other financing sources Net change in fund balances Fund balance – beginning Fund balance – ending $ 951,000 951,000 951,000 951,000 951,000 951,000 (5,000,000) 72,122,469 67,122,469 (436,991) 72,122,469 71,685,478 (343,351) 83,749,470 83,406,119 215 $ $ $ 93,640 11,627,001 11,720,641 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Flood Control Capital Projects Fund – Capital Projects Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Total revenues 14,910,000 $ 14,910,000 $ 11,889,325 $ (3,020,675) 14,910,000 14,910,000 11,889,325 (3,020,675) 60,000,000 60,000,000 54,265,699 5,734,301 60,000,000 60,000,000 54,265,699 5,734,301 (45,090,000) (45,090,000) (42,376,374) 2,713,626 EXPENDITURES Capital Outlay Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES Transfers in Total other financing sources Net change in fund balances Fund balance – beginning Fund balance – ending $ 44,709,458 44,709,458 44,709,458 44,709,458 44,709,458 44,709,458 (380,542) 18,339,252 17,958,710 (380,542) 18,339,252 17,958,710 2,333,084 23,950,674 26,283,758 216 $ $ $ 2,713,626 5,611,422 8,325,048 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual General Fund County Improvements Fund – Capital Projects Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original REVENUES $ Actual Amounts Final $ $ Miscellaneous Total revenues Positive (Negative) $ 10,542,603 10,542,603 10,542,603 10,542,603 EXPENDITURES 18,174,462 18,264,914 11,492,109 6,772,805 18,174,462 18,264,914 11,492,109 6,772,805 (18,174,462) (18,264,914) (949,506) 17,315,408 177,840,504 (6,252,339) 154,897,475 (14,364,097) 154,897,475 (14,364,097) 171,588,165 140,533,378 140,533,378 Fund balance – beginning 153,413,703 267,771,295 122,268,464 267,771,295 139,583,872 280,257,320 17,315,408 12,486,025 Fund balance – ending 421,184,998 390,039,759 419,841,192 29,801,433 Capital outlay Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources Net change in fund balances 217 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Intergovernmental Capital Projects Fund – Capital Projects Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ $ $ Total revenues 80,528 $ 80,528 80,528 80,528 EXPENDITURES Capital outlay Total expenditures Deficiency of revenues under expenditures 3,450,000 3,955,833 2,995,147 960,686 3,450,000 3,955,833 2,995,147 960,686 (3,450,000) (3,955,833) (2,914,619) 1,041,214 OTHER FINANCING SOURCES Transfers in Total other financing sources Net change in fund balances Fund balance – beginning Fund balance (deficit) – ending $ 1,950,000 2,455,833 2,455,833 1,950,000 2,455,833 2,455,833 (1,500,000) 589,741 (910,259) (1,500,000) 589,741 (910,259) (458,786) 3,169,264 2,710,478 218 $ $ $ 1,041,214 2,579,523 3,620,737 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Library District Capital Projects Fund – Capital Projects Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Miscellaneous $ Total revenues 300,000 $ 300,000 $ 173,604 $ (126,396) 300,000 300,000 173,604 (126,396) 3,137,092 3,137,092 675,538 2,461,554 3,137,092 3,137,092 675,538 2,461,554 (2,837,092) (2,837,092) (501,934) 2,335,158 EXPENDITURES Capital outlay Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES Transfers in Total other financing sources Net change in fund balances 7,408,315 7,408,315 7,408,315 7,408,315 7,408,315 7,408,315 4,571,223 4,571,223 6,906,381 2,335,158 Fund balance – beginning Fund balance – ending $ 4,571,223 219 $ 4,571,223 $ 6,906,381 $ 2,335,158 Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Long Term Project Reserve Fund – Capital Projects Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Taxes $ Miscellaneous Total revenues 1,300,000 $ 1,300,000 $ 875 1,207,841 $ 875 (92,159) 1,300,000 1,300,000 1,208,716 (91,284) 3,903,000 4,253,000 3,029,342 1,223,658 3,903,000 4,253,000 3,029,342 1,223,658 (2,603,000) (2,953,000) (1,820,626) 1,132,374 EXPENDITURES Capital outlay Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES Transfers in Total other financing sources Net change in fund balances Fund balance – beginning Fund balance – ending $ 1,660,000 1,660,000 1,707,418 47,418 1,660,000 1,660,000 1,707,418 47,418 (943,000) 7,504,359 6,561,359 (1,293,000) 7,504,359 6,211,359 (113,208) 7,622,566 7,509,358 1,179,792 118,207 1,297,999 220 $ $ $ Maricopa County Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual Transportation Capital Projects Fund – Capital Projects Fund For the Fiscal Year Ended June 30, 2009 Variance With Final BudgetBudgeted Amounts Original Actual Amounts Final Positive (Negative) REVENUES Intergovernmental $ Charges for services $ $ $ 674,870 20,103,960 17,874,759 4,176,810 (2,229,201) 4,176,810 20,103,960 20,103,960 22,726,439 2,622,479 104,677,000 104,677,000 65,039,371 39,637,629 104,677,000 104,677,000 65,039,371 39,637,629 (84,573,040) (84,573,040) (42,312,932) 42,260,108 Miscellaneous Total revenues 674,870 20,103,960 EXPENDITURES Capital outlay Total expenditures Deficiency of revenues under expenditures OTHER FINANCING SOURCES Transfers in Total other financing sources Net change in fund balances Fund balance – beginning Fund balance (deficit) – ending $ 74,748,984 67,197,509 39,698,916 (27,498,593) 74,748,984 67,197,509 39,698,916 (27,498,593) (9,824,056) 7,504,359 (2,319,697) (17,375,531) 7,504,359 (9,871,172) (2,614,016) 52,277,299 49,663,283 14,761,515 44,772,940 59,534,455 221 $ $ $ Maricopa County Schedule of Capital Projects – Budget and Actual All Capital Improvement Projects For the Fiscal Year Ended June 30, 2009 Budgeted Amounts Original Actual Amounts Final Variance with Final Budget GENERAL GOVERNMENT County Improvement Central Court Building $ Court Tower Durango Animal Care & Control Durango 911 and Crime Lab Southeast Consolidated Justice Court Total County Improvement 7,556,380 $ 7,556,380 $ 6,361,932 55,213,727 58,713,727 38,893,597 300,000 300,000 274,287 11,908,300 59,770,396 132,781 175,763 $ 134,748,803 $ $ 1,500,000 $ $ 1,194,448 19,820,130 25,713 132,781 175,763 66,878,651 $ 45,529,816 $ 1,500,000 $ 1,030,854 $ 21,348,835 Intergovernmental Capital Projects Buckeye Hills Shooting Range Cave Creek Transfer Station 1,180,000 Hassayampa Transfer Station Maricopa Regional Trail System Morristown Transfer Station New River Transfer Station Total Intergovernmental Capital Projects 35,000 35,000 160,833 160,833 469,146 290,704 35,000 33,559 1,441 975,000 680,000 579,986 100,014 975,000 90,000 275,000 265,619 90,000 9,381 Non-Project Rainbow Valley Transfer Station 889,296 $ 3,450,000 $ 3,955,833 $ 2,995,147 $ $ 1,200,000 $ 1,451,285 $ 1,451,014 $ 960,686 General Fund County Improvements Chambers Building Basement Remodel Emergency Services HVAC Upgrades 271 550,000 550,000 501,322 48,678 Lower Buckeye Central Plant Chilled Water 2,484,959 2,484,959 2,308,460 176,499 Maricopa Regional Trail System 1,692,086 1,531,253 505,642 1,025,611 465,642 (465,642) Non-Recurring/Non-Project Old ACC Building Demo 250,000 250,000 158,405 91,595 Parks System Master Plan 212,344 132,344 60,551 71,793 Public Health Generator 325,000 325,000 317,859 7,141 Saguaro Lake Aid Station 750,000 750,000 681,069 68,931 3,109,314 3,109,314 519,779 2,589,535 760,000 760,000 738,441 21,559 Sheriff Court Remodel 2,433,900 2,433,900 70,440 2,363,460 Visitor Centers & Amphitheaters 4,306,859 100,000 4,386,859 100,000 3,713,485 673,374 100,000 Security Building Security Building Plumbing Upgrade Vulture Mountain Total General Fund County Improvements $ 18,174,462 $ 18,264,914 $ 11,492,109 $ 6,772,805 $ 137,000 $ 137,000 $ 137,824 $ (824) CRIMINAL JUSTICE FACILITES Lower Buckeye Food Factory Boiler Room Lower Buckeye Laundry Dust Collection Pup Tents Restroom Building Retherm Food Delivery System Total Criminal Justice Facilities $ 314,000 314,000 262,046 51,954 500,000 5,000,000 793,421 143,570 765,601 128,880 27,820 14,690 5,951,000 222 $ 1,387,991 $ 1,294,351 $ 93,640 Maricopa County Schedule of Capital Projects – Budget and Actual All Capital Improvement Projects (Continued) For the Fiscal Year Ended June 30, 2009 Budgeted Amounts Final Original Actual Amounts Variance with Final Budget CULTURE AND RECREATION Library Building White Tank Library District Tech Phase II Total Culture and Recreation $ $ $ 2,637,092 500,000 3,137,092 $ 958,000 $ $ 2,637,092 500,000 3,137,092 $ 675,538 $ $ 675,538 $ 1,134,000 575,000 68,000 203,000 5,000 46,000 9,780,000 3,289,000 2,412,000 1,158,000 10,406,000 50,000 2,076,000 1,918,000 755,000 34,000 750,000 250,000 108,000 1,139,000 1,389,000 50,000 179,000 10,000 712,000 70,000 7,653,000 400,000 $ 1,061,753 132,508 13,997 193,477 574 6,028 8,017,548 2,879,831 2,380,203 979,285 10,322,783 33,145 2,016,319 1,834,317 498,894 25,121 556,775 42,230 $ 1,961,554 500,000 2,461,554 PUBLIC SAFETY ACDC ADMP Ariz Canal Diversion Channel Buckeye #1 Buckeye/Sun Valley ADMP City Of Chandler City Of Scottsdale Durango ADMP East Maricopa Floodway East Mesa ADMP Floodprone Prop Acquisition Glendale/Peoria ADMP Hassayampa River Higley ADMP Maryvale ADMP Mcmicken Dam Metro ADMP Phoenix Dam Safety Program Powerline Frs Project Reserves (Flood) Queen Creek ADMP S Phoenix Drainage Improvement Saddleback Flood Remed Struct Salt/Gila River Scatter Wash Channel Skunk Creek/New River Sossaman Channel Spook Hill Admp Spook Hill Frs Town Of Guadalupe Town Of Queen Creek Upper New River White Tanks ADMP White Tanks Dam #4 Wickenburg ADMS Wittman ADMP Total Public Safety 20,000 20,000 515,000 2,370,000 5,690,000 4,289,000 4,962,000 60,000 2,210,000 2,180,000 20,000 430,000 515,000 580,000 2,430,000 1,219,000 1,188,000 1,020,000 5,000 10,000 7,455,000 32,000 5,000 $ 55,000 17,283,000 780,000 2,989,000 710,000 60,000,000 156,210 3,514 709,577 10,887 7,606,446 181,384 72,247 442,492 54,003 9,523 4,426 39,972 1,762,452 409,169 31,797 178,715 83,217 16,855 59,681 83,683 256,106 8,879 193,225 207,770 108,000 101,900 499,323 50,000 22,790 6,486 2,423 59,113 46,554 218,616 29 57,030 8,315,083 703,052 3,600,922 44,971 58,970 418,917 82,948 99,078 1,037,100 889,677 45,000 116,000 8,734,000 786,000 3,700,000 $ 60,000,000 $ 54,265,699 $ 5,734,301 $ 70,000 175,000 1,450,000 $ 87,176 4,029 915,459 604,438 208,633 73,208 590,533 535,023 183 877,702 $ (17,176) 170,971 534,541 (604,438) (208,633) 46,792 (530,533) 304,977 (183) (427,702) HIGHWAYS AND STREETS 7th St Carefreehwy-Desert Hills 51st Ave Santa Cruz-Gric Bdry 51st Ave Pecos Rd 67th Ave Southern And Broadway 90th St Mcdowell To Quenton 99th Ave Olive To Bell ITS 115th Ave And Happy Valley Rd Alma Sch Mclellan - Mckellips Apache Bl Bridge Tempe Canal Asphalt Rubber Overlay Plan B $ 70,000 175,000 1,450,000 120,000 60,000 840,000 120,000 60,000 840,000 450,000 223 Maricopa County Schedule of Capital Projects – Budget and Actual All Capital Improvement Projects (Continued) For the Fiscal Year Ended June 30, 2009 Budgeted Amounts Final Original Actual Amounts Variance with Final Budget HIGHWAYS AND STREETS (CONT.) Aztech Smart Corridors Ph III Baseline Rd. At 67th Ave Bell Rd Sr303 To 75th ITS Bell Rd Sr303L Grand Av ITS Benchmarking Study Bridge Preservation Broadway Road At 67th Avenue Broadway Road At Hawes Road Brown Road At Crimson Road Brown Road At Signal Butte Rd Buckeye Row Improv South I-10 Buckeye Rd Wintersburg 35th Av Bush Hwy Usery - Stewart Mtn Camino Del Sol At Spanish Gdn Candidate Assessment Reports Carefree Hwy At 16th Street Carefree Hwy At 24th Street Carefree Hwy At 7th Street Chand Hgts At Sanoki Wash Cotton Ln Bridge At Gila River County Arterials Deer Valley El Mirage To Lk P Del Webb Blvd At 99th Ave Desert Hills At Skunk Creek Dobson Rd Bridge @ Salt River Dust Mitigation East Valley Sig Mod 6 El Mirage Beardsley - Lp 303 El Mirage Bell - Beardsley El Mirage Northn Bell Ellsworth German Baseline Ellsworth Rd Hunt Hwy - Riggs Forest Rd Mcdowell - Rio Verde Galivan Pk Cloud To Joy Rnch General Civil Engineering Gilbert Rd Lwc Flood Repair Gompers Circle Paving Happy Vly Rd At Agua Fria GCS Hunt Hwy At Hawes Indian Sch Litchfield-Dysart Indian School At Beardsley Cnl Indian School Rd 111th Ave Indian School Rd Sig Mod Indn Schl Rd At El Mirage Rd Intelligent Trans Syst ITS Low Volume Roads Program Low Volume Roads Program Ph3 Lower Buckeye Rd Salome 339Th Lp 303 Indian Sch -Clearview Mag Alcp Projects Mc 85 107th Ave – 91st Ave Mc 85 91st Ave – 75th Ave Mc 85 Cotton Ln-Estrella Pkwy Mc 85 @ Miller Rd Mc 85 Baseline Rd Mc 85 Ext Sr 85 To Turner Rd $ $ $ 767,500 120,000 1,500,750 767,500 120,000 1,500,750 530,000 350,000 3,530,000 350,000 350,000 350,000 305,000 305,000 1,405,500 1,405,500 1,400,000 416,500 461,500 1,600,000 416,500 461,500 3,030,000 675,000 3,030,000 675,000 1,050,000 530,000 115,000 6,615,000 175,000 1,560,000 1,050,000 530,000 115,000 6,615,000 175,000 1,560,000 30,000 130,000 5,900,000 1,000,000 780,000 30,000 130,000 5,900,000 100,000 780,000 30,000 30,000 390,000 1,000 170,000 1,030,000 4,075,000 390,000 1,000 170,000 1,030,000 4,075,000 1,220,000 1,030,000 5,810,000 5,030,000 6,030,000 155,000 945,000 575,000 1,220,000 1,030,000 5,810,000 3,530,000 3,030,000 155,000 945,000 575,000 224 689 801,222 54,292 754,956 20,000 646,752 31,216 39,597 15 300,000 39,876 16,273 2,747 1,322,179 477,900 536,439 6,271 1,239 2,051,276 754,226 126,298 8,430 699,055 90,176 6,390,654 679,955 1,357,191 1,115,216 1,419,273 62,282 9,635,595 143,074 8,464 16,759 40,791 790,904 33,847 351,970 139,507 161,697 2,748,659 256,352 27,197 375,186 36,390 147,182 635,823 152,857 693,013 $ (689) (33,722) 65,708 745,794 (20,000) 3,530,000 (296,752) (31,216) 310,403 (15) 5,000 (39,876) 1,389,227 (2,747) 277,821 (61,400) (74,939) (6,271) (1,239) (2,051,276) 3,030,000 (79,226) (126,298) (8,430) 350,945 530,000 24,824 224,346 (504,955) 202,809 (1,115,216) (1,389,273) 67,718 (3,735,595) 100,000 636,926 (8,464) (16,759) (40,791) (760,904) (33,847) 38,030 (138,507) 8,303 1,030,000 1,326,341 (256,352) (27,197) 844,814 1,030,000 5,773,610 3,382,818 2,394,177 155,000 792,143 (118,013) Maricopa County Schedule of Capital Projects – Budget and Actual All Capital Improvement Projects (Continued) For the Fiscal Year Ended June 30, 2009 Budgeted Amounts Final Original Actual Amounts Variance with Final Budget HIGHWAYS AND STREETS (CONT.) MCDOT TMC Upgrade Mcdowell Road At 91st Avenue Mcdowell Shoulders Widening Meridian Rd Miller Rd Bridge At Bid Canal Mingus At 25th Avenue Ne Maintenance Yard New River Rd S Curvs W Fig Spr Northern Ave Sr 303 To Grand Northern Ave At El Mirage Rd Northern Ave Litchfield Rd Old Us 80 Bridge @ Gila River Olive Ave And 107Th Ave Olive Ave Ltchfld To Lp101 Its Partnership Support Pavement Preservation Pinnacle Pk At 83rd And 91st A Pm10 Box Bar And Needle Rock Pm10 Ph4 In Se Valley Pncl Pk Lk Pleasnt 83rd Ave Power Rd Guadalupe - Bseline Power Rd Pecos And Uprr Xing Power Rd Pecos To Santan Fwy Project Reserves Account Prop Mgmt Prior Years Projects Queen Crk Rd Az Ave - Mcqueen Riggs Ellsworth To Meridian Riggs Rd Gilbert To Val Vista Riggs Rd At Sonoqui Wash Riggs Road At Power Road Riggs Road At Sossaman Road Right-Of-Way Rio Verde Dr Forest To 136th Rittenhouse Rd And Cloud Rd Row In-Fill Road Inventory Sys Safety Projects Signal Modernization Scw 3 Signal Modernization Scw 4 Signal Modernization Scw 5 Southern At Meridian Special Projects Sun City Mill And Overlay Ph 2 Sun City Signl Upgr Rh Johnson Sun Valley Pkway Pvmnt Repair Tip Development Traffic Improvements Traffic Signal 21 Traffic Signal 22 Traffic Signal 23 Traffic Signal 24 Traffic Signal 25 Traffic Signal Improvement 12 Traffic Signal Improvement 16 Traffic Signal Improvement 18 Traffic Signal Upgrade - 5 Loc $ 120,000 $ 120,000 1,030,000 1,030,000 1,050,000 1,050,000 377,500 1,750,000 10,000 120,000 130,000 2,230,000 377,500 1,750,000 10,000 120,000 1,030,000 2,230,000 1,955,000 1,955,000 5,300,000 6,650,000 50,000 2,525,000 50,000 6,710,000 170,000 440,000 1,190,000 280,000 2,790,000 10,000 600,000 580,000 5,000 5,000 5,000 50,000 2,525,000 50,000 4,710,000 170,000 440,000 1,190,000 280,000 2,790,000 10,000 600,000 580,000 5,000 5,000 5,000 10,000 1,600,000 10,000 1,600,000 11,450,000 530,000 10,000 10,000 10,000 10,000 10,000 250,000 180,000 395,750 120,000 11,450,000 2,030,000 10,000 10,000 10,000 10,000 10,000 250,000 180,000 395,750 120,000 225 $ 139,688 38,285 179 65,062 1,167 22,656 32,500 243,408 114,212 5,641 264,714 369,791 93,550 58,181 451,807 1,280,027 128,370 521,480 8,165,276 3,001 9,708 20,000 22,581 2,406,176 3,824 3,722,067 57,955 643,807 970,342 335,696 137,117 139,899 44,450 15,506 9,063 49,924 2,998,821 14,444 1,086 369,716 38,239 450 195,280 79,845 32 498 $ (19,688) (38,285) (179) (65,062) (1,167) (22,656) 997,500 (243,408) 935,788 (5,641) 112,786 1,380,209 (83,550) 61,819 1,030,000 2,230,000 (451,807) 674,973 (128,370) (521,480) (1,515,276) (3,001) (9,708) (20,000) 27,419 118,824 46,176 987,933 112,045 (203,807) 219,658 280,000 2,454,304 (127,117) 460,101 580,000 (39,450) (10,506) (4,063) (49,924) 10,000 (1,398,821) (14,444) (1,086) 11,080,284 2,030,000 (28,239) 9,550 10,000 10,000 10,000 54,720 100,155 395,718 119,502 Maricopa County Schedule of Capital Projects – Budget and Actual All Capital Improvement Projects (Continued) For the Fiscal Year Ended June 30, 2009 Budgeted Amounts Original Final Actual Amounts Variance with Final Budget HIGHWAYS AND STREETS (CONT.) Transportation Planning Unallocated Force Account Vinyard 143rd Ave Pir Vls And Radio Upgrade Warranted Traffic Improvements Williams Fld Gilbert -Lindsay Williams Fld At Higley Total Highways and Streets $ $ 230,000 75,000 1,000 640,000 1,000,000 260,000 $ 104,677,000 $ 226 230,000 75,000 1,000 640,000 1,000,000 260,000 $ 104,677,000 $ $ 634,791 19,765 1,904 44 65,039,371 $ 230,000 75,000 1,000 5,209 980,235 258,096 (44) 39,637,629 Financial Section Combining and Individual Fund Statements Internal Service Funds Internal Service Funds Maricopa County Listing of Internal Service Funds Internal Service Funds are used to account for services and commodities provided by one department or agency to other departments or agencies of the County. These services are provided on a cost-reimbursement basis. The following is a listing of the Internal Service Funds reported within Maricopa County. Equipment Services - This fund provides assistance to other Maricopa County departments to ensure quality service to the citizens of Maricopa County by furnishing and maintaining the necessary County mobile equipment in an efficient manner. Telecommunications - This fund provides cost effective voice, data, and radio communications to County employees. Reprographics - This fund provides the County’s printing and duplicating services. Risk Management - This fund supports the comprehensive insurance/self-insurance program, which safeguards County assets and employees by means of a Trust Fund. Personnel skilled in loss control, claims and litigation and workers’ compensation work together to avert risk and conserve the human and financial resources of Maricopa County. Employee Benefits Trust - This fund collects employee and employer contributions for payment of the employees’ medical, dental, pharmacy, and short-term disability benefits. Sheriff Warehouse - Sheriff Warehouse tracks inventory activity for supplies purchased by the warehouse for resale and stores consignment inventory for other departments. 229 Maricopa County Combining Statement of Net Assets All Internal Service Funds June 30, 2009 Equipment Services Telecommunications Reprographics ASSETS Current assets: Cash in bank and on hand $ Cash and investments held by County Treasurer 900 $ 200 2,195,865 8,960,746 $ 429,223 Receivables: Accounts Accrued interest Inventories 2,321 14,619 364,824 85,512 2,563,910 9,061,077 1,729,724 (1,651,507) 7,826,630 (5,102,566) 832,745 (436,464) 78,217 3,047,713 396,281 2,642,127 12,108,790 825,504 Prepaids Total current assets 429,223 Noncurrent assets: Capital assets: Buildings and improvements 323,649 Machinery and equipment Less accumulated depreciation Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts payable 486,044 895,873 28,861 Employee compensation payable 186,836 223,420 82,020 672,880 1,119,293 110,881 672,880 1,119,293 110,881 78,217 1,891,030 1,969,247 3,047,713 7,941,784 10,989,497 396,281 318,342 714,623 Accrued liabilities Due to other funds Liability for reported and incurred but not reported claims (current portion) Total current liabilities Noncurrent liabilities: Liability for reported and incurred but not reported claims Total noncurrent liabilities Total liabilities NET ASSETS Invested in capital assets Unrestricted (deficit) Total net assets (deficit) $ 230 $ $ Employee Risk Management $ 100 Benefits Trust $ 55,524,769 114,548 650,120 Sheriff Warehouse $ Total $ 651,320 59,199,371 126,309,974 1,240,119 1,240,119 122,013 1,261,618 108,154 56,901,035 61,319,777 253,501 1,323,461 1,773,797 1,369,772 1,323,461 131,598,483 323,649 108,666 (89,205) 63,407 (57,125) 10,561,172 (7,336,867) 19,461 6,282 3,547,954 56,920,496 61,326,059 1,323,461 135,146,437 1,213,024 489,491 5,666 3,118,959 132,531 138,949 763,756 4,257,983 4,257,983 803,962 $ 22,251,844 11,497,701 23,597,399 16,384,124 803,962 33,749,545 809,628 42,694,205 40,177,276 40,177,276 40,177,276 40,177,276 63,774,675 16,384,124 809,628 82,871,481 19,461 (6,873,640) (6,854,179) 6,282 44,935,653 44,941,935 513,833 513,833 3,547,954 48,727,002 52,274,956 $ $ $ 231 Maricopa County Combining Statement of Revenues, Expenses, and Changes in Net Assets All Internal Service Funds For the Fiscal Year Ended June 30, 2009 Equipment Services Telecommunications Reprographics OPERATING REVENUES Charges for services $ Miscellaneous 16,083,455 10,824 $ 20,262,971 1,105,105 $ 784,706 58,520 16,094,279 21,368,076 843,226 Personal services 3,507,420 3,476,256 695,038 Supplies 9,942,493 2,856,668 225,316 790,389 3,436,957 39,835 Total operating revenues OPERATING EXPENSES Other services Legal Insurance and claims 28,121 Leases and rentals 11,985 1,628 Repairs and maintenance 474,181 1,801,681 32,812 Travel and transportation 6,694 8,329 28 130,968 97,774 8,260,416 766,513 70,351 14,990,025 20,608,448 1,066,541 Utilities Depreciation Total operating expenses Operating income (loss) 3,161 1,104,254 759,628 32,390 133,634 (1,628) 32,390 132,006 1,136,644 891,634 (223,315) NONOPERATING REVENUES (EXPENSES) Investment income Loss on disposal of capital assets Total nonoperating revenues (expenses) Income (loss) before transfers (46,508) Transfers out Change in net assets Total net assets (deficit) – beginning Total net assets (deficit) – ending (223,315) $ 1,136,644 845,126 832,603 10,144,371 1,969,247 232 $ 10,989,497 (223,315) 937,938 $ 714,623 Employee Risk Management $ 35,172,048 Benefits Trust $ 129,607,798 54,131 35,172,048 129,661,929 1,733,991 2,095,194 1,175,588 9,228,499 Sheriff Warehouse $ 3,014,544 Total $ 204,925,522 1,228,580 3,014,544 206,154,102 3,007,847 26,436,411 11,507,899 23,068 4,290,249 7,201,470 7,201,470 18,614,823 113,956,701 132,602,806 13,613 2,308,674 15,051 8,391,384 941,573 3,556 3,379 28,729,428 125,283,773 3,030,915 193,709,130 6,442,620 4,378,156 (16,371) 12,444,972 1,132,429 1,354,252 2,652,705 (1,628) 1,132,429 1,354,252 2,651,077 7,575,049 5,732,408 (16,371) 15,096,049 (46,508) $ 7,575,049 5,732,408 (16,371) 15,049,541 (14,429,228) 39,209,527 530,204 37,225,415 (6,854,179) $ 44,941,935 $ 513,833 233 $ 52,274,956 Maricopa County Combining Statement of Cash Flows All Internal Service Funds For the Fiscal Year Ended June 30, 2009 Equipment Services CASH FLOWS FROM OPERATING ACTIVITIES Charges for services Other receipts Payments for goods and services Payments for personal services Net cash provided by (used for) operating activities $ 16,083,455 Telecommunications $ 10,824 (11,490,211) (3,549,744) 1,054,324 20,262,971 Reprographics $ 784,706 1,105,105 58,520 (17,067,001) (3,496,330) (305,682) (681,681) 804,745 (144,137) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Loan from General Fund Loan payments to General Fund Net cash provided by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of capital assets Net cash used for capital and related financing activities (171,655) (171,655) CASH FLOWS FROM INVESTING ACTIVITIES Interest and dividends Net cash provided by investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents, July 1, 2008 Cash and cash equivalents, June 30, 2009 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED BY (USED FOR) BY OPERATING ACTIVITIES: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by (used for) operating activities Depreciation expense Liability for reported and incurred but not reported claims – noncurrent Changes in assets [(increase)/decrease] and liabilities [increase/(decrease)]: Accounts receivable Inventories Prepaids Accounts payable Employee compensation payable Accrued liabilities Liability for reported and incurred but not reported claims - current SCHEDULE OF NONCASH INVESTING, CAPITAL AND NONCAPITAL FINANCING ACTIVITIES: Accumulated depreciation from disposed capital assets Machinery and equipment disposed Loss on disposal of capital assets Capital assets transferred to governmental activities Transfer out capital assets to governmental activities 169,412 30,069 169,412 1,084,393 802,502 1,112,372 8,158,444 573,360 2,196,765 $ 8,960,946 $ 429,223 $ 1,104,254 $ 759,628 $ (223,315) 97,774 766,513 101,289 $ 70,351 (8,895) (206,669) (692,427) (4,530) (42,324) (20,074) 13,357 1,054,324 $ 39,897 $ (39,897) 804,745 $ 111,347 $ (112,975) 1,628 (46,508) 46,508 234 (144,137) $ $ Net cash provided by (used for) operating activities 30,069 (144,137) Employee Benefits Trust Risk Management $ 35,172,048 $ 130,523,674 Sheriff Warehouse $ 3,014,544 Total $ 54,131 (22,280,121) (1,727,023) 1,228,580 (122,284,503) (2,138,424) 11,164,904 205,841,398 (3,098,638) 6,154,878 (176,526,156) (11,593,202) (84,094) 18,950,620 803,962 (719,868) 803,962 (719,868) 84,094 84,094 (171,655) (171,655) 1,274,161 1,543,039 3,016,681 1,274,161 1,543,039 3,016,681 12,439,065 7,697,917 21,879,740 43,085,804 52,151,574 105,081,554 $ 55,524,869 $ 59,849,491 $ $ 6,442,620 $ 4,378,156 $ 3,556 (16,371) $ 126,961,294 $ 12,444,972 3,379 941,573 6,673,757 6,673,757 915,876 915,876 (49,746) 221,074 133,660 (1,057,223) 6,968 (43,230) $ 11,164,904 228,190 $ $ 6,154,878 (16,713) (1,843,902) (1,264) 998,490 (1,365,681) (85,303) 999,754 951,050 (2,316,731) $ 42,648 7,116 $ $ (84,094) $ $ 18,950,620 151,244 (152,872) 1,628 (46,508) 46,508 235 236 Financial Section Agency Fund Agency Fund Maricopa County Listing of Agency Fund Agency Funds are used to account for assets held by the County in a fiduciary capacity or as an agent for individuals, private organizations, other governments and/or other funds. The County maintains an Agency Fund, which is not under the control of the Board of Supervisors. The Agency Fund is custodial in nature and does not involve measurement of results of operations. AGENCY FUND Special Purpose - The Special Purpose Fund accounts for receipts, which are designated for special purposes and are not related to an individual governmental unit. 239 Maricopa County Statement of Changes in Assets and Liabilities Agency Fund For the Fiscal Year Ended June 30, 2009 Balance Balance July 1, 2008 Additions Deductions June 30, 2009 SPECIAL PURPOSE Assets Cash in bank and on hand Total assets $ 43,159,467 $ $ 5,485,937 $ 37,673,530 $ 43,159,467 $ $ 5,485,937 $ 37,673,530 Liabilities Deposits held for other parties Total liabilities $ 43,159,467 $ $ 5,485,937 $ 37,673,530 $ 43,159,467 $ $ 5,485,937 $ 37,673,530 240 STATISTICAL SECTION Maricopa County Listing of Statistical Information Contents Page Financial Trends Information These schedules contain trend information to help the reader understand how the County’s financial performance and well-being have changed over time. 244 Net Assets by Component Changes in Net Assets Fund Balances, Governmental Funds Changes in Fund Balances, Governmental Funds Revenue Capacity 250 These schedules contain information to help the reader assess the County’s most significant local revenue source, the property tax. Tax Revenues by Source, Governmental Funds Assessed Value and Estimated Market Value of Taxable Property Direct and Overlapping Property Tax Rates Principal Property Tax Payers Property Tax Levies and Collections Debt Capacity 255 These schedules present information to help the reader assess the affordability of the County’s current levels of outstanding debt and the County’s ability to issue additional debt in the future. Ratios of Outstanding Debt by Type Legal Debt Margin Information Pledged Revenue Coverage Demographic and Economic Information 258 These schedules offer demographic and economic indicators to help the reader understand the environment within which the County’s financial activities take place. Demographic and Economic Statistics Principal Employers Operating Information 260 These schedules contain service and infrastructure data to help the reader understand how the information in the County’s financial report relates to the services the County provides and the activities it performs. Budgeted Full-Time Equivalent County Employees by Function/Program Operating Indicators by Function/Program Capital Asset Statistics by Function/Program 243 Maricopa County Net Assets by Component Last Eight Fiscal Years (accrual basis of accounting) Fiscal Year NET ASSETS 2001-02 2002-03 2003-04 2004-05 Invested in capital assets, net of related debt $ 1,259,210,540 $ 1,529,060,770 $ 1,811,332,732 $ 2,345,910,917 Restricted 321,969,019 222,913,694 $ 1,804,093,253 234,284,414 441,241,848 $ 2,204,587,032 204,462,971 397,555,149 $ 2,413,350,852 $ 260,495,040 456,714,660 3,063,120,617 $ 81,077,781 $ 75,738,774 $ 72,392,695 $ 1,388,358 $ 53,752,904 (8,089,795) 126,740,890 $ 43,997,578 6,410,491 126,146,843 $ 16,320,660 19,709,472 108,422,827 $ 7,277 (26,237,718) (24,842,083) $ 2,347,299,275 $ 260,502,317 430,476,942 3,038,278,534 Governmental activities Unrestricted Total governmental activities net assets Business-type activities Invested in capital assets, net of related debt Restricted Unrestricted Total business-type activities net assets Primary government Invested in capital assets, net of related debt $ 1,340,288,321 $ 1,604,799,544 $ 1,883,725,427 Restricted 375,721,923 214,823,899 $ 1,930,834,143 278,281,992 447,652,339 $ 2,330,733,875 220,783,631 417,264,621 $ 2,521,773,679 2005-06 2006-07 2007-08 $ 2,443,905,934 $ 2,488,280,795 $ 2,542,165,396 345,147,265 437,856,827 526,220,283 Unrestricted Total primary government net assets Fiscal Year NET ASSETS 2008-09 Governmental activities Invested in capital assets, net of related debt Restricted 2,704,196,813 565,223,808 561,333,573 686,000,889 772,807,989 $ 3,350,386,772 $ 3,612,138,511 $ 3,841,193,668 $ 4,045,843,314 $ $ $ 2,704,196,813 Unrestricted Total governmental activities net assets $ 776,422,693 Business-type activities Invested in capital assets, net of related debt Restricted Unrestricted Total business-type activities net assets $ 1,253,947 1,860,630 7,556 7,691 (4,568,970) (3,486,686) (3,307,467) $ (1,618,365) Primary government $ 2,445,159,881 $ 2,490,141,425 $ 2,542,165,396 Restricted 345,154,821 437,864,518 526,220,283 Unrestricted 556,764,603 682,514,203 772,807,989 $ 3,347,079,305 $ 3,610,520,146 $ 3,841,193,668 Invested in capital assets, net of related debt Total primary government net assets 565,223,808 776,422,693 $ 4,045,843,314 Prior to fiscal year 2001-02, the schedule of net assets by component is not available due to the initial year of GASB Statement No. 34 presentation. 244 Maricopa County Changes in Net Assets Last Eight Fiscal Years (accrual basis of accounting) Expenses Governmental activities: General government (1) Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Interest on long-term debt Total governmental activities expenses Business-type activities: Medical Center AHCCCS — Acute Health Care program AHCCCS— ALTCS program Non-AHCCCS health care programs (Senior Select) Solid Waste Management Other business-type activities Total business-type activities expenses Total primary government expenses Program Revenues Governmental activities: Charges for services: General government Public safety Highways and streets Health, welfare and sanitation Culture and recreation Education Operating grants and contributions Capital grants and contributions Total governmental activities program revenues Business-type activities: Charges for services: Medical Center AHCCCS — Acute Health Care program AHCCCS— ALTCS program Non-AHCCCS health care programs (Senior Select) Solid Waste Management Other business-type activities Fiscal Year 2004-05 2005-06 2001-02 2002-03 2003-04 $ 133,357,097 490,943,644 52,464,778 304,220,867 25,453,164 16,675,171 11,557,524 $ 181,265,791 506,600,904 51,016,886 335,607,743 27,488,028 17,386,261 11,446,165 $ 185,518,463 581,443,588 44,392,614 332,380,442 27,963,450 19,170,903 8,249,310 $ 176,430,887 685,762,001 63,014,453 439,784,002 33,068,497 18,397,229 7,827,876 $ 185,628,267 782,136,857 70,418,156 433,776,254 32,596,971 20,220,846 7,763,995 1,034,672,245 1,130,811,778 1,199,118,770 1,424,284,945 1,532,541,346 340,556,596 93,168,287 241,654,207 66,767,140 366,425,283 109,142,148 232,991,015 75,004,905 371,991,804 167,346,474 273,164,762 82,737,548 168,986,980 132,314,013 252,178,102 40,048,082 56,657,239 639,546 742,785,776 1,615,848 785,179,199 1,336,866 896,577,454 29,911,332 583,390,427 99,105,695 $ 1,777,458,021 $ 1,915,990,977 $ 2,095,696,224 $ 2,007,675,372 $ $ $ $ 2006-07 $ 211,473,080 $ 182,868,340 864,907,381 965,934,762 132,992,498 143,367,655 464,255,008 383,885,390 36,196,645 38,751,304 15,687,335 14,687,029 6,254,330 10,347,354 1,731,766,277 26,357,344 71,880,262 1,563,228 24,243,241 8,461,408 2,714,129 304,923,484 44,322,271 484,465,367 26,589,393 78,288,469 1,769,524 26,745,928 8,546,372 4,146,571 294,296,698 18,917,753 459,300,708 37,213,997 84,213,640 6,550,179 28,100,481 8,954,896 2,383,943 382,416,458 39,017,299 588,850,893 291,946,393 100,104,747 252,343,614 64,169,238 334,310,122 115,846,532 240,083,167 70,518,591 380,554,715 138,274,739 234,370,191 59,656,677 158,640,394 117,680,705 220,784,342 44,860 106,470 230,389 21,213,776 245 2008-09 $ 174,659,283 984,626,109 90,253,798 403,757,839 42,912,993 8,298,531 8,707,887 1,739,841,834 1,713,216,440 $ 1,631,647,041 $ 1,732,692,103 $ 1,739,841,834 $ 1,713,216,440 $ $ $ 2,400,374 24,457,239 81,687,973 1,451,293 22,917,356 8,358,894 3,057,546 281,170,304 2,712,908 425,813,513 2007-08 45,332,986 102,807,289 12,380,453 33,726,958 9,378,993 82,561 393,375,512 42,537,895 639,622,647 334,354 591,472 925,826 34,852,251 $ 30,942,935 95,402,079 160,282,028 12,756,421 19,009,650 36,933,502 48,326,397 4,213,017 14,216,206 818,977 687,074 443,607,678 263,428,112 47,256,549 68,386,096 675,840,474 605,278,498 29,801,116 53,842,048 908,814 969,493 360,864 667,376 28,672,080 161,019,287 29,894,868 54,265,926 13,111,055 837,422 229,027,912 124,182,030 641,010,580 Maricopa County Changes in Net Assets (Continued) 2001-02 Operating grants and contributions Capital grants and contributions Total business-type activities program revenues Total primary government program revenues Net (Expense)/Revenue Governmental activities Business-type activities Total primary government net expense General Revenues and other Changes in Net Assets Governmental activities: Taxes Property taxes, levied for general purposes Property taxes, levied for Flood Control District Property taxes, levied for Library District Property taxes, levied for debt service Share of state sales taxes Sales tax – Jail construction and operation Surcharge tax – Stadium District Vehicle license tax Grants and contributions not restricted to specific programs Unrestricted investment earnings Gain on disposal of capital assets (1) Miscellaneous Transfers Total governmental activities Business-type activities: Unrestricted investment earnings Gain (loss) on disposal of capital assets Miscellaneous Special item – loss on closure of business activity Transfers Total business-type activities Total primary government Change in Net Assets Government activities Business-type activities Total primary government 2002-03 Fiscal Year 2005-06 2006-07 2004-05 2,501,372 19,944 520,840,533 $ 1,109,691,426 84,004,028 $ 723,626,675 2,545,683 $ 678,386,157 $ 605,278,498 $(1,055,925,803) $(1,134,563,336) 1,619,857 6,272,958 6,959,432 714,881,810 $ 1,140,695,323 767,824,314 $ 1,252,289,681 6,681,898 9,833 819,778,442 $ 1,279,079,150 $ (608,858,732) (27,903,966) $ (646,346,411) (17,354,885) $ (739,818,062) (76,799,012) $ (835,434,052) (62,549,894) $ (892,918,699) (15,101,667) $ (636,762,698) $ (663,701,296) $ (816,617,074) $ (897,983,946) $ (908,020,366) $ (1,054,305,946) $ 269,753,187 44,775,297 9,690,800 20,250,715 325,728,202 98,177,716 5,407,664 106,115,829 8,700,138 29,404,833 $ 295,627,499 44,302,535 10,369,080 19,708,786 330,260,143 98,932,138 5,240,032 110,603,659 1,725,495 16,507,950 13,346,055 3,061,600 (16,531,668) 933,153,304 $ 328,580,647 50,702,924 14,414,827 19,267,865 358,056,954 107,441,209 5,556,717 116,054,332 1,775,295 8,626,732 21,601,858 3,915,244 (58,278,148) 977,716,456 $ 357,712,304 56,093,885 15,796,618 $ 388,190,146 61,763,471 17,366,792 397,712,843 119,143,064 6,024,355 122,637,827 1,813,162 20,995,575 2,594,524 10,627,773 (25,752,045) 902,880,109 6,359,401 (103,280) 1,972,145 2007-08 2003-04 2008-09 $ 641,010,580 $(1,072,205,860) $(1,134,563,336) $(1,072,205,860) $ 413,294,370 65,513,238 18,390,885 $ 449,499,249 69,462,089 19,473,450 $ 482,697,371 73,506,944 20,504,964 457,785,985 137,876,660 6,498,814 138,003,052 1,858,155 29,479,569 480,411,950 145,389,597 6,288,093 143,543,618 1,844,364 55,405,747 460,958,772 138,063,948 6,132,465 139,312,595 1,814,394 72,729,140 394,920,581 116,878,703 5,304,565 126,036,362 4,097,990 36,013,917 4,262,227 (37,047,610) 1,065,144,250 13,558,451 (43,435,540) 1,208,945,555 10,346,066 6,098,668 1,346,526,596 11,474,763 12,247,649 1,368,920,865 1,272,209,046 796,848 1,002,779 447,790 6,883 12,914 684,104 169,932 43,435,540 43,903,127 $ 1,252,848,682 (6,098,668) (5,244,632) $ 1,341,281,964 $ 316,026,856 28,801,460 $ 344,828,316 $ 290,600,793 (3,624,775) $ 286,976,018 25,752,045 33,980,311 $ 936,860,420 16,531,668 19,126,192 $ 952,279,496 58,278,148 59,074,996 $ 1,036,791,452 (108,765,405) 37,047,610 (70,715,016) $ 994,429,234 $ 294,021,377 6,076,345 $ 300,097,722 $ 286,806,893 1,771,307 $ 288,578,200 $ 237,898,394 (17,724,016) $ 220,174,378 $ 229,710,198 (133,264,910) $ 96,445,288 $1,368,920,865 $1,272,209,046 $ 234,357,529 $ 200,003,186 $ 234,357,529 $ 200,003,186 Prior to fiscal year 2001-02, the changes in net assets are not available due to the initial year of GASB Statement No. 34 presentation. (1) Beginning fiscal year 2007, general government expenses include loss on disposal of capital assets. This amount was previously shown separately within general revenues on the Statement of Activities. For comparison purposes, for fiscal years 2002, 2005 and 2006, loss on disposal of capital assets was reclassified on this schedule into general government 246 Maricopa County Fund Balances, Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 1999-00 2000-01 2001-02 2002-03 2003-04 General Fund Reserved Unreserved Total general fund $ 6,368,458 154,436,197 $ 160,804,655 $ 4,416,236 156,786,153 $ 161,202,389 $ 5,083,202 249,039,062 $ 254,122,264 $ 3,834,312 288,822,823 $ 292,657,135 $ 2,400,780 315,905,112 $ 318,305,892 $ $ $ $ $ All Other Governmental Funds Reserved 1,021,537 1,194,925 23,515,381 24,618,711 22,498,657 Unreserved, reported in: Special revenue funds 143,167,692 119,080,975 153,208,886 156,611,561 187,646,410 Capital projects funds 156,797,383 242,663,698 123,383,762 $ 486,323,360 145,345,468 97,344,273 $ 419,414,008 120,430,525 81,674,429 $ 383,335,226 108,561,138 74,332,552 $ 393,038,757 Debt service funds Total all other governmental funds $ 300,986,612 2004-05 Fiscal Year 2006-07 2005-06 2007-08 2008-09 General Fund Reserved $ $ $ 3,281,552 427,995,902 431,277,454 $ 23,602,714 Special revenue funds Capital projects funds $ Unreserved Total general fund $ $ 25,557,789 539,621,335 565,179,124 $ $ 26,503,298 444,964,280 471,467,578 $ 22,460,845 192,187,526 129,612,546 36,643,487 382,046,273 $ $ $ 21,465,733 512,125,107 533,590,840 $ 23,388,690 259,363,049 115,785,803 18,808,809 416,418,506 $ 20,929,952 410,035,269 $ 430,965,221 $ 24,144,860 $ 22,105,351 306,244,082 339,553,123 366,227,240 447,826,380 18,495,336 795,954,488 $ 490,257,680 15,265,958 869,221,621 $ 598,462,118 7,007,229 993,801,938 All Other Governmental Funds Reserved Unreserved, reported in: Debt service funds Total all other governmental funds 247 Maricopa County Changes in Fund Balances, Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2000-01 1999-00 2001-02 2002-03 Revenues Taxes $ Licenses and permits 296,029,480 $ 316,624,353 $ 343,037,203 $ 474,876,462 22,187,021 23,688,768 26,106,311 28,192,974 783,237,358 803,712,695 831,668,101 745,697,718 Charges for services 62,026,284 65,836,359 68,770,386 66,499,607 Fines and forfeits 14,583,372 14,908,415 15,776,099 16,326,795 Miscellaneous 49,295,439 65,397,496 69,879,317 3,625,508 59,899,212 Total revenues 1,227,358,954 1,290,168,086 1,355,237,417 1,395,118,276 Intergovernmental Special assessment Expenditures General government Public safety Highway and streets Health, welfare and sanitation 91,629,129 101,678,589 99,265,465 114,241,982 422,453,691 459,487,297 481,843,123 493,435,114 55,450,402 59,803,451 55,240,772 44,226,114 278,987,186 295,158,694 311,510,932 331,752,530 Culture and recreation 15,302,763 16,312,843 17,651,564 19,388,797 Education 17,853,463 16,552,929 16,560,263 17,268,012 Principal 23,808,586 24,091,044 39,618,137 34,071,393 Interest 7,908,121 7,677,328 10,271,627 10,423,785 315,588,133 Debt service Other Capital outlay Total expenditures 181,400,888 229,743,778 1,179,102 294,010,771 1,094,794,229 1,210,505,953 1,327,151,756 1,380,395,860 132,564,725 79,662,133 28,085,661 14,722,416 Excess of revenues over (under) expenditures Other financing sources (uses) Transfers in Transfers out Capital lease agreements 259,159,435 321,948,526 243,650,675 386,029,678 (268,494,193) (342,528,925) (269,402,720) (402,561,346) 4,542,153 Proceeds from bond issuance 165,830 9,843,870 111,095,706 78,450,670 Premium on refunding bonds 4,321,656 3,541,257 Payment to escrow agent (77,980,850) Loan Proceeds (4,792,605) Total other financing sources (uses) Net change in fund balances $ 127,772,120 90,681,137 $ 170,343,270 (11,897,098) $ 16,188,563 (12,210,012) $ 2,512,404 Debt service as a percentage of non capital expenditures 3.5% 3.2% 248 4.9% 4.2% Fiscal Year 2003-04 $ 524,751,335 2004-05 $ 556,751,810 2005-06 $ 2006-07 601,231,444 $ $ 672,237,546 2008-09 $ 686,964,346 31,629,382 34,765,632 42,266,662 40,078,842 40,434,059 41,439,097 778,964,259 904,156,166 1,025,737,248 1,105,841,984 904,588,701 783,903,253 71,682,924 74,735,757 86,925,888 87,668,832 153,431,323 169,543,750 17,166,377 21,855,377 23,366,008 31,641,869 32,061,172 37,360,387 3,584,883 48,974,704 3,536,133 56,838,888 3,770,790 69,589,514 3,929,786 105,465,489 5,284,808 110,992,618 4,841,432 95,349,598 1,476,753,864 1,652,639,763 1,852,887,554 2,015,002,416 1,919,030,227 1,819,401,863 118,226,772 130,064,711 131,031,069 173,121,467 173,285,719 176,738,216 563,716,985 636,868,683 733,244,452 813,297,449 882,964,097 895,818,537 41,549,321 48,811,843 47,763,048 56,087,569 54,885,932 54,407,137 331,028,006 437,845,805 430,614,292 461,668,854 378,763,080 396,702,161 19,587,482 22,146,913 24,625,293 28,283,735 30,186,081 33,870,918 18,815,487 18,014,621 18,885,218 15,218,331 14,677,474 8,523,122 35,159,141 15,677,059 18,780,267 16,297,518 15,607,476 18,833,968 8,828,297 8,592,525 8,497,208 6,030,238 11,441,406 10,026,110 266,757 248,465,695 11,870 205,929,785 17,508 232,922,515 1,460,467 301,383,004 5,250 278,993,140 3,188 220,481,647 1,385,643,943 1,523,963,815 1,646,380,870 1,872,848,632 1,840,809,655 1,815,405,004 91,109,921 128,675,948 206,506,684 142,153,784 78,220,572 3,996,859 295,868,643 346,549,747 314,004,599 791,514,765 389,617,546 446,171,799 (358,012,976) (395,058,179) (357,440,139) (785,416,097) (386,617,546) (446,171,799) 6,333,484 8,384,655 9,395,689 25,720,244 29,953,944 20,121,941 15,598,262 12,000,000 3,000,000 140,940,000 (10,605,000) (34,414,011) 1,217,018 10,106,857 (41,644,851) 141,158,007 43,060,801 457,156 1,596,088 (12,353,671) (52,109,102) $ 640,375,614 2007-08 39,000,819 3.9% (28,123,777) $ 100,552,171 1.8% $ 164,861,833 1.9% $ 283,311,791 1.5% 249 $ 121,281,373 1.7% 20,121,941 $ 24,118,800 1.8% Maricopa County Tax Revenues by Source, Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 1999-00 $ General State Vehicle Highway Baseball Property Taxes Sales Tax License Tax User Fuel Tax Stadium Tax 296,029,480 $ 309,009,200 $ 94,431,066 $ 77,317,632 $ 258,303 2000-01 316,624,353 322,429,593 100,019,454 78,243,269 278,259 2001-02 343,037,203 325,728,202 106,115,829 78,285,210 128,498 2002-03 370,704,292 330,260,143 110,603,659 82,153,376 96,555 2003-04 411,753,409 358,056,954 123,937,327 86,598,735 84,018 2004-05 431,584,391 397,712,843 130,947,139 90,566,135 61 2005-06 456,855,970 457,785,985 147,366,085 96,972,512 5,294 2006-07 468,697,924 480,411,950 153,262,719 107,593,116 1,938 2007-08 528,041,133 460,958,772 148,862,871 102,751,593 1,160 2008-09 564,781,078 394,920,582 134,831,210 90,419,237 875 90.8% 27.8% 42.8% 16.9% Change 2000-09 Rental Fiscal Year 1999-00 Street Car Surcharge $ 5,722,238 -99.7% Jail Tax $ 91,984,716 Lighting Assessments $ 1,934,600 Total Revenues $ 876,687,235 2000-01 5,637,184 97,752,375 3,612,549 2001-02 5,407,664 98,177,716 3,505,969 924,597,036 960,386,291 2002-03 5,240,032 98,932,138 3,471,253 1,001,461,448 2003-04 5,556,717 107,441,209 3,425,632 1,096,854,001 2004-05 6,024,355 119,143,064 3,430,588 1,179,408,576 2005-06 6,493,520 137,876,660 3,770,790 1,307,126,816 2006-07 6,286,155 145,389,597 3,929,786 1,365,573,185 2007-08 6,131,305 138,063,948 5,284,808 1,390,095,590 2008-09 5,303,690 116,878,703 4,841,432 1,311,976,805 -7.3% 27.1% 150.3% Change 2000-09 49.7% The Vehicle License Tax for fiscal year 1998-99 and all subsequent years, have a combined amount from the General and Transportation Funds. The Baseball Stadium Tax ended in November 1997, but small amounts continue to be remitted on delinquent tax returns. The Jail Tax was approved by the voters in the General Election on November 3, 1998. The change in Jail Tax is calculated from fiscal year 1999. 250 Maricopa County Assessed Value and Estimated Market Value of Taxable Property Last Ten Fiscal Years (in thousands of dollars) Property Values Fiscal Assessed Total Total Secured Total Assessed Year Direct and Unsecured Value as a Ended June 30, Secured Tax Rate Estimated Market Value Percentage of Total Estimated Market Value 1999-00 $ 17,749,278 $ 2000-01 19,813,298 2001-02 21,748,902 2002-03 Unsecured Total 927,553 $ 18,676,831 1.6248 142,792,237 13.1% 1,064,418 20,877,716 1.5748 160,906,987 13.0 1,164,233 22,913,135 1.5448 180,653,046 12.7 23,303,509 1,153,538 24,457,047 1.5448 194,235,322 12.6 2003-04 26,405,899 1,072,089 27,477,988 1.5448 226,293,568 12.1 2004-05 28,811,532 1,255,455 30,066,987 1.4748 245,835,672 12.2 2005-06 31,886,842 1,310,377 33,197,219 1.4611 273,817,028 12.1 2006-07 34,922,001 1,372,693 36,294,694 1.4348 301,474,323 12.0 2007-08 48,136,309 1,398,265 49,534,574 1.2970 431,682,163 11.5 2008-09 56,831,715 1,471,920 58,303,635 1.2047 516,677,465 11.3 $ Secured and Unsecured assessed property values and estimated market values are determined each calendar year. The tax rates st are applicable beginning July 1 of the next fiscal year. The Board of Supervisors approves the tax rates on the third Monday of August. Source: Maricopa County Department of Finance – Property Tax Division. 251 Maricopa County Direct and Overlapping Property Tax Rates Last Ten Fiscal Years County Direct Rates General Obligation Flood County Fiscal Year County Operating Debt Service Control District Library District Total Direct 1999-00 1.1884 0.1085 0.2858 0.0421 1.6248 2000-01 1.1641 0.1152 0.2534 0.0421 1.5748 2001-02 1.1832 0.0876 0.2319 0.0421 1.5448 2002-03 1.2108 0.0800 0.2119 0.0421 1.5448 2003-04 1.2108 0.0700 0.2119 0.0521 1.5448 2004-05 1.2108 0.0000 0.2119 0.0521 1.4748 2005-06 1.1971 0.0000 0.2119 0.0521 1.4611 2006-07 1.1794 0.0000 0.2047 0.0507 1.4348 2007-08 1.1046 0.0000 0.1533 0.0391 1.2970 2008-09 1.0327 0.0000 0.1367 0.0353 1.2047 Overlapping Rates Central Arizona State Fiscal Year of Arizona Education Equalization Water Other Community Conservation District Special Districts College District School Districts Cities 1999-00 0.0000 0.5217 0.1400 0 - 2.9871 1.1285 .2751 - 10.0452 0 - 2.2512 2000-01 0.0000 0.5123 0.1300 0 - 3.3260 1.1194 .1186 - 9.4925 0 - 2.0816 2001-02 0.0000 0.4974 0.1300 0 - 4.0000 1.1107 .1120 - 9.2148 0 - 2.2390 2002-03 0.0000 0.4889 0.1300 0 - 5.1000 1.1127 .4684 - 13.6519 0 - 2.0415 2003-04 0.0000 0.4717 0.1200 0 - 3.6500 1.0785 .7731 - 11.8075 0 - 2.6733 2004-05 0.0000 0.4560 0.1200 0 - 3.8600(1) 1.0372 1.0947 - 14.3477 0 - 2.4060 2005-06 0.0000 0.4358 0.1200 0 - 3.8600 1.0315 (1) 1.0182- 14.3301(1) 0 - 2.4275 (1) 2006-07 0.0000 0.0000 0.1200 0 - 3.8600 1.0646 0.8765 - 14.7188 0 - 2.9666 2007-08 0.0000 0.0000 0.1200 0 - 3.8600 0.9760 0.9413 - 8.7577 0 - 2.6736 2008-09 0.0000 0.0000 0.1000 0 - 3.3000 0.9386 0.6874 - 12.7204 0 - 2.2993 Source: Maricopa County Department of Finance – Property Tax Division. All tax rates are per $100 assessed valuation. (1) Data updated in fiscal year 2007. 252 Maricopa County Principal Property Tax Payers Current Year and Nine Years Ago 2008-09 1999-00 Percentage of Percentage of Total County Taxpayer Arizona Public Service Company Secondary Valuation Rank Total County Assessed Value Secondary Valuation 783,320,617 1 Assessed Value $ 1,089,988,626 1 1.87% 516,949,948 2 0.98 Qwest Corporation 311,769,857 3 0.53 Southwest Gas Corporation 170,921,067 4 0.29 97,038,350 7 0.52 Southern California Edison Co 156,780,381 5 0.27 236,027,104 3 1.26 204,045,244 4 1.09 Salt River Project $ Rank 4.19% El Paso Electric Co 136,607,847 6 0.23 Panda Gila River, LP 121,851,840 7 0.21 Mesquite Power, LLC 104,500,001 8 0.18 Wal-Mart Stores Inc. 95,548,796 9 0.16 Target Corporation 88,176,064 10 0.15 Public Service Company Of New Mexico 79,241,237 11 0.14 112,181,397 6 0.60 Scottsdale Fashion Square Partnership 66,130,882 12 0.11 47,334,672 12 0.25 Safeway Inc. 60,706,613 13 0.10 37,194,029 15 0.20 Southern Cal Public Pwr Auth (Palo Verde) 56,686,005 14 0.10 88,506,537 8 0.47 Metropolitan Life Insurance Company 54,664,871 15 0.09 Host Kierland, LLC 53,700,083 16 0.09 Pulte Home Corporation 53,006,295 17 0.09 Verizon Wireless 51,340,863 18 0.09 New Harquahala Generating Co., LLC 48,525,399 19 0.08 Smiths Food & Drug Centers, Inc. 47,651,777 20 0.08 US West New Vector Group Inc 321,615,550 2 1.72 Motorola Computer Group, SPS, GEG 173,500,012 5 0.93 Intel Corporation 87,504,788 9 0.47 A T & T/Wireless Service 73,811,195 10 0.40 Los Angeles Dept. of Water and Power 62,328,889 11 0.33 MCI Telecommunications Corp. 46,843,769 13 0.25 Phoenician Hotel 39,045,493 14 0.21 McDonnell Douglas Realty & Helicopter 31,509,634 16 0.17 First American Tax Valuation 28,456,171 17 0.15 Air Touch Communication 28,429,563 18 0.15 Southwest Co Wireless LP 28,104,547 19 0.15 The Mills Corp. 24,775,774 20 0.13 Total Principal Taxpayers $ 3,417,748,452 Countywide Secondary Valuation $ 58,303,635,287 5.86% $ 2,551,573,335 $ 18,676,830,848 Source: Maricopa County Treasurer’s Office. 253 13.66% Maricopa County Property Tax Levies and Collections Last Ten Fiscal Years Collected within the Fiscal Year of the Levy Fiscal Year Levied Ended June 30, For the Fiscal Year 1999-00 Total Collections to Date County Tax $ Collections Amount Percentage of Levy 97.50% In Subsequent Years $ Amount Percentage of Levy 279,978,758 $ 272,985,725 4,495,253 $ 277,480,978 2000-01 302,546,405 293,824,613 97.12 6,109,482 299,934,095 2001-02 327,717,255 315,788,529 96.36 7,649,178 323,437,707 98.69 2002-03 352,679,730 341,135,608 96.73 7,823,752 348,959,360 98.95 2003-04 392,827,196 383,224,353 97.56 7,474,847 390,699,200 99.46 2004-05 411,881,140 402,111,242 97.63 4,965,323 407,076,565 98.83 2005-06 451,253,280 438,441,057 97.16 8,185,769 446,626,826 98.97 2006-07 484,223,277 469,107,028 96.88 10,594,113 479,701,141 99.07 2007-08 519,814,623 503,200,873 96.80 14,091,868 517,292,741 99.51 2008-09 558,747,827 535,412,874 95.82 535,412,874 95.82 Note: Collections to date may exceed 100%, as the initial amount levied is not updated to reflect any adjustments or exemptions arising from taxpayer disputes. County Tax Levied for the Fiscal Year Fiscal Year Ended June 30, 1999-00 County Operating $ 207,540,697 Flood Control District Debt Service $ 20,264,361 $ 44,310,754 County Library $ 7,862,946 Total County $ 279,978,758 2000-01 225,396,514 24,051,128 44,309,245 8,789,518 302,546,405 2001-02 252,676,223 20,071,906 45,322,696 9,646,430 327,717,255 2002-03 277,949,612 19,565,638 44,868,063 10,296,417 352,679,730 2003-04 308,122,580 19,234,591 51,153,993 14,316,032 392,827,196 2004-05 339,882,099 0 56,334,141 15,664,900 411,881,140 2005-06 0 62,733,411 17,295,751 451,253,280 2006-07 371,224,118 398,725,245 0 67,096,622 18,401,410 484,223,277 2007-08 430,023,735 0 70,422,870 19,368,018 519,814,623 2008-09 463,492,311 0 74,674,333 20,581,183 558,747,827 Source: Maricopa County Department of Finance – Property Tax Division. 254 99.11% 99.14 Maricopa County Ratios of Outstanding Debt by Type Last Ten Fiscal Years General Bonded Debt Percentage Fiscal General of Assessed Year Ended June 30, Obligation Bonds Property Value (a) 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 $ 99,910,000 79,595,000 58,370,000 39,515,000 20,165,000 0 0 0 0 0 Per Capita (b) 0.53 0.38 0.25 0.16 0.07 0.00 0.00 0.00 0.00 0.00 32.26 24.89 17.71 11.66 5.76 0.00 0.00 0.00 0.00 0.00 Other Governmental Activities Debt Fiscal Lease Lease Year Ended June 30, Revenue Bonds Trust Certificates 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 $ 104,355,000 104,355,000 91,558,756 93,569,383 101,101,501 81,188,067 181,245,043 173,670,000 163,900,000 $ 10,812,000 9,212,000 6,812,000 4,612,000 Stadium Certificates District Rev. Bonds $ 57,629,259 55,107,043 58,225,000 57,225,000 55,225,000 52,735,000 50,050,000 47,230,000 44,270,000 41,165,000 Special Assessment $ 729,448 589,431 458,977 368,573 343,102 235,458 154,267 103,077 82,519 193,591 of Participation $ 17,222,210 13,575,118 9,804,315 5,808,084 5,500,000 5,115,000 4,715,000 4,295,000 3,850,000 Installment Capital Leases $18,121,511 14,225,356 19,442,376 19,414,905 10,820,105 13,507,633 16,312,891 33,039,132 50,093,644 51,135,340 Business -type Activities Fiscal Lease Certificates Installment Total Year Ended June 30, Revenue Bonds of Participation Purchase Agreements (d) Primary Government (c) of Assessed Property Value (a) $ $ 199,887,393 303,024,071 285,532,002 245,167,454 203,910,257 184,827,345 162,615,360 273,379,974 277,023,162 260,243,931 $ 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 $ 20,500,000 20,500,000 17,986,244 16,670,618 43,499 36,933 29,957 $ 5,666,171 11,824,853 11,768,519 10,940,368 5,865,000 608,794 3,252,270 2,607,815 2,350,524 1,252,049 Percentage 1.07 1.45 1.25 1.00 0.74 0.61 0.49 0.75 0.56 0.45 Per Capita (b) $ 64.54 94.75 86.61 72.34 58.29 50.80 42.88 69.96 69.47 63.23 Note: Details regarding the County’s outstanding debt can be found in the notes to the financial statements. (a) See Assessed Value and Estimated Market Value of Taxable Property schedule for assessed property value data. (b) Population data can be found in the Demographic and Economic Statistics schedule. (c) Includes general bonded debt, other governmental activities, and business-type activities debt. (d) Prior to FY 2002, Installment Purchase Agreements include Capital Leases. 255 Purchase Agreements $ 892,254 546,202 205,765 Maricopa County Legal Debt Margin Information Last Ten Fiscal Years Fiscal Year 1999-00 2000-01 2001-02 2002-03 Total net general obligation debt $2,801,524,627 79,595,000 $ 3,131,657,332 58,205,000 $ 3,436,970,172 57,596,083 $ 3,668,557,092 38,792,654 $ 4,121,698,129 20,165,000 Legal debt margin $2,721,929,627 $ 3,073,452,332 $ 3,379,374,089 $ 3,629,764,438 $ 4,101,533,129 Debt limit 2003-04 Total net debt applicable to the limit as a percentage of debt limit 2.84% 1.86% 1.68% 1.06% 0.49% Fiscal Year Debt limit 2004-05 2005-06 2006-07 2007-08 2008-09 $ 4,510,048,001 $ 4,979,582,760 $ 5,444,204,040 $ 7,430,186,074 $8,745,545,293 $ 4,510,048,001 $ 4,979,582,760 $ 5,444,204,040 $ 7,430,186,074 $8,745,545,293 Total net general obligation debt Legal debt margin Total net debt applicable to the limit as a percentage of debt limit 0% 0% 0% 0% 0% Legal Debt Margin Calculation for Fiscal Year 2008-09 Assessed Value Debt limit (15% of assessed value) $58,303,635,287 8,745,545,293 Debt applicable to limit: General obligation bonds Total net debt applicable to limit Legal debt margin $8,745,545,293 Note: The Arizona Constitution, Article 9, Section 8, states that a County may become indebted for an amount not to exceed fifteen percent of taxable property. 256 Maricopa County Pledged Revenue Coverage Last Ten Fiscal Years Stadium District Revenue Bonds Net Revenue Available Fiscal Year 1999-00 Gross Revenue $ 5,911,689 For Debt Service (1) $ 9,374,409 Debt Service Requirements Principal Interest Total $ 3,285,426 $ 2,207,768 $ Gross Coverage Net Coverage 5,493,194 108% 171% 2000-01 5,909,719 9,743,378 2,607,216 3,078,606 5,685,822 104% 171% 2001-02 4,172,913 8,188,248 1,620,168 1,593,307 3,213,475 130% 255% 2002-03 5,565,801 8,658,371 1,000,000 2,945,548 3,945,548 141% 219% 2003-04 5,972,808 9,512,699 2,000,000 2,918,480 4,918,480 121% 193% 2004-05 6,533,419 10,320,528 2,490,000 2,873,964 5,363,964 122% 192% 2005-06 7,018,591 10,697,550 2,685,000 2,738,844 5,423,844 129% 197% 2006-07 6,838,436 10,702,495 2,820,000 2,604,374 5,424,374 126% 197% 2007-08 6,671,848 10,511,470 2,960,000 2,463,594 5,423,594 123% 194% 2008-09 5,714,998 9,993,478 3,105,000 2,317,532 5,422,532 105% 184% Gross Coverage Net Coverage 56% Special Assessment Bonds Net Revenue Available Fiscal Year 1999-00 Gross Revenue $ 280,976 For Debt Service (1) $ 152,887 Debt Services Requirements Principal Interest Total 273,238 103% 2000-01 125,432 137,444 $ 208,160 93,828 $ 65,078 47,047 $ 140,875 89% 98% 2001-02 320,841 195,439 223,211 39,635 262,846 122% 74% 2002-03 153,188 249,963 66,090 32,574 98,664 155% 253% 2003-04 158,646 295,985 85,577 27,047 112,624 141% 263% 2004-05 25,503 193,014 107,644 20,830 128,474 20% 150% 2005-06 60,481 157,670 81,191 14,634 95,825 63% 165% 2006-07 27,874 123,706 51,819 10,019 61,838 45% 200% 2007-08 56,579 146,962 26,711 6,612 33,323 170% 441% 2008-09 108,555 204,154 36,968 14,395 51,363 211% 397% Note: Details regarding the outstanding debt can be found in the notes to the financial statements. (1) Net revenue available for debt service consists of gross revenues plus beginning fund balance less expenditures not covered by bond proceeds and all transfers not applicable to debt retirement. Fund balance is included in net revenue since it represents unexpended pledged revenues. 257 Maricopa County Demographic and Economic Statistics Last Ten Fiscal Years Fiscal Year 1999-00 2000-01 2001-02 2002-03 2003-04 Unemployment Rate (June 30,) County 2.30% 3.70% 5.00% 5.30% 4.40% State 4.00% 4.70% 6.00% 5.70% 5.00% United States 4.00% 4.60% 5.80% 6.30% 4.60% Population/Income Statistics Income $ 89,771,608,000 $ 93,544,549,000 $ 96,998,974,000 $ 101,378,940,000 3,097,240 3,198,064 3,296,739 3,389,229 Population Per Capita $ 28,984 $ 29,250 $ 29,423 $ 29,912 $ 110,278,789,000 3,498,347 $ 31,523 Fiscal Year 2004-05 2005-06 2006-07 2007-08 2008-09 County 4.10% 3.60% 2.90% 4.30% 8.00% State 4.70% 4.20% 3.40% 4.80% 8.70% United States 5.00% 4.60% 4.50% 5.50% 9.50% $ 120,716,738,000 $134,339,487,000 $139,665,253,000 3,638,481 3,792,675 3,907,492 Unemployment Rate (June 30,) Population/Income Statistics Income Population Per Capita $ 33,178 $ 35,667 $ 36,135 (1) (1) 3,987,942 4,115,811 (1) (1) Source: Workforce Informer Arizona at www.workforce.az.gov for unemployment rate, population, income and per capita statistics. Note: Population, income and per capita are periodically updated by the Bureau of Economic Analysis, as reported by www.workforce.az.gov. As a result, income and per capita figures were adjusted for fiscal years 2000 through 2005 to reflect the most accurate estimates. (1) Income and per capita estimates were not yet available for fiscal years 2008 and 2009. (2) 2009 population data yet available. 2009 population was estimated based on the average inflationary factor for previous ten years. 258 Maricopa County Principal Employers Current Year and Nine Years Ago 2009 2000 Percentage of Employer Employees Rank Total County Employment Percentage of Employees Rank Total County Employment State of Arizona 50,936 1 3.06% 59,348 1 3.85% Wal-Mart Stores, Inc. 32,814 2 1.97% 13,800 6 0.89% Banner Health Systems 23,100 3 1.39% 13,973 4 0.91% City of Phoenix 17,068 4 1.03% 12,917 7 0.84% Maricopa County 14,014 5 0.84% 13,860 5 0.90% Wells Fargo & Company 14,000 6 0.84% 9,837 8 0.64% Arizona State University 13,005 7 0.78% Honeywell Aerospace 12,600 8 0.76% 17,500 2 1.13% U.S. Postal Services 10,545 9 0.63% 9,756 9 0.63% Basha’s Inc. 10,460 10 0.63% 15,500 3 1.00% 9,700 10 0.63% Fry's Food and Drug Stores Motorola Total for Principal Employers Total Employment in Maricopa County 198,542 11.93% 1,663,600 176,191 11.42% 1,542,765 As of June 30 Source: The Business Journal, Book of Lists Workforce Informer Arizona at www.workforce.az.gov for total employed in Maricopa County. Difference in number of employees reported on this report for Maricopa County and the next report is due to the next report using budgeted full time employees. 259 Maricopa County Budgeted Full-time Equivalent County Employees by Function/Program Last Eight Fiscal Years Function/Program General Government Board of Supervisors Call Center County Assessor County Manager Elections Facilities Management Finance Human Resources Information Technology Internal Audit Management and Budget Materials Management Other General Government Recorder Employee Health Initiatives Treasurer Public Safety Adult Probation Clerk of Superior Court Constables County Attorney Court System Emergency Management Flood Control Juvenile Probation Medical Examiner Planning & Development Public Fiduciary Sheriff Correctional Health Integrated Criminal Justice Info Highways and Streets Transportation Health, Welfare and Sanitation Air Quality (1) Animal Control Environmental Services Human Services Other Health, Welfare and S it ti Public Health Solid Waste Culture and Recreation Library District Parks and Recreation Stadium District Education Superintendent of Schools Fiscal Y 2001-02 2002-03 2003-04 2004-05 25 33 322 18 54 235 43 67 67 16 22 39 136 71 15 64 25 34 322 11 54 248 44 66 66 16 22 40 141 71 16 64 24 33 321 12 54 245 48 51 61 15 20 36 132 70 25 64 24 33 321 13 54 301 42 51 63 15 21 35 140 70 26 59 1,175 666 30 829 1,845 15 223 828 64 115 35 2,465 264 14 1,092 689 30 917 1,846 15 226 869 63 125 35 2,488 265 15 1,072 684 30 915 1,849 14 224 833 65 125 34 2,494 262 22 1,153 710 30 990 1,965 15 227 1,012 66 159 34 3,214 381 19 504 478 479 N/A 133 283 368 115 523 12 N/A 140 274 369 108 535 14 136 98 4 2005-06 2006-07 2007-08 24 33 358 26 58 264 56 53 109 20 35 37 83 84 24 63 27 33 365 20 58 271 56 17 117 20 27 37 177 84 30 64 25 33 361 13 58 232 49 52 142 20 33 37 92 85 28 47 1,193 743 30 992 2,053 15 208 966 70 190 36 3,558 348 18 1,237 772 31 1,037 2,190 15 209 951 73 214 36 3,835 368 16 1,249 776 31 1,033 2,269 15 196 957 91 205 36 3,850 471 22 1,246 768 32 1,023 2.259 14 189 902 91 177 35 3,810 456 21 479 477 484 515 513 N/A 141 282 368 40 542 13 N/A 144 303 461 40 557 12 131 (1) (2) 149 197 463 41 575 13 164 (1) 158 205 471 50 587 18 165 156 307 461 7 556 23 257 167 271 435 7 533 29 136 104 4 136 104 4 147 86 5 150 88 5 150 90 5 161 92 5 161 90 5 30 30 33 32 33 33 40 37 12,001 12,107 11,976 13,509 13,999 14,726 15,091 14,835 Source: County Management and Budget Department (1) Air Quality reported as a component of Environmental Services prior to fiscal year 2006. (2) Data updated in fiscal year 2007. 260 22 33 331 21 54 263 44 55 109 15 32 35 81 (2) 80 23 (2) 59 2008-09 Maricopa County Operating Indicators by Function/Program Last Eight Fiscal Years Function/Program 2001-02 2002-03 2003-04 2004-05 Fiscal Year 2005-06 2006-07 2007-08 2008-09 General Government County Assessor Number of parcels assessed 1,214,539 1,259,703 1,305,716 1,361,695 1,339,473 1,494,585 1,533,026 1,543,998 Elections Registered voters 1,296,457 1,290,457 1,552,421 1,573,606 1,475,218 1,529,223 1,588,186 1,834,377 Number voting (1) 723,867 723,867 1,211,963 1,211,963 899,484 899,484 1,380,571 1,380,571 Public Safety Adult Probation Probationers (including absconders) 32,671 30,216 32,001 28,631 30,631 31,405 30,617 30,666 Community service hours 864,242 853,041 769,314 891,897 813,931(8) 680,989 517,816 586,723 Collections $36,502,058 $23,772,376 $25,349,639 $28,417,533 $32,078,615 $31,078,450 $29,590,772 $28,690,912 County Attorney Adult felony filings 30,322 30,459 34,052 34,480 39,654 38,694 N/A (3) N/A (3) Juvenile filings 9,578 8,651 9,537 9,557 13,752 14,401 N/A (3) N/A (3) Flood Control District Linear miles of watercourses delineated N/A (3) 441 1302 N/A (3) 260 282 342 204 Presentation, consultation requests 220 495 26 39 30 965 160 completed N/A (3) Square miles of watershed studies completed N/A (3) 10 782 1,238 1,994 503 631 411 Drainage complaint investigations conducted <30 days N/A (3) 269 140 N/A (3) 149 140 141 319 Justice Courts Annual new filings 351,278 355,170 348,040 375,944 379,498(8) 412,558 435,744 725,654(6) Total non-jury trials commenced N/A (3) 22,777 41,238 34,615 17,630 4,079 5,467 3,626 Total jury trials commenced N/A (3) 71 70 49 218(8) 495 754 120 Juvenile Probation Population under 18 years old (est.) 861,454 878,683 896,257 914,182 932,466 951,049 1,110,894 1,133,112 Juveniles brought to detention 10,287 10,119 9,916 9,782 10,029 10,491 10,444 10,327 Average length of detention (days) 15 15 17 19 19 17 14 13 Superior Court Annual Case Filings 136,069(5) 145,299(5) 155,460(5) 154,996(5) 157,956(5) 162,856 177,892 190,330 Public Health Certified copies of birth or death certificates 225,224 217,686 257,249 286,124 311,980 324,777 354,316 374,678 Number of immunizations 185,320 211,455 232,431 222,100 308,493 235,573 279,778 275,724 Cases of communicable diseases investigated 2,645 3,794 3,914 3,121 2,867 3,031 8,795 9,671 Culture and Recreation Library District Number of items circulated N/A (4) N/A (4) 3,768,536 3,716,554 4,271,158 4,531,500 5,911,180 7,179,520 Number of library cards issued N/A (4) N/A (4) 290,492 58,118 57,732 52,652 64,648 62,973 Number of print, media and electronic N/A (4) N/A (4) 578,879 887,682 986,390 736,061 826,458 828,188 items Education Superintendent of Schools School districts in Maricopa County 57 58 58 57 58 58 58 58 Home Schooled students 7,700 8,832 10,255 11,592 8,249 9,517 9,790 9,737 Private School students 15,000 19,200 21,724 25,793 27,585 27,606 29,283 19,213 (1) November general election data used for two fiscal-year time span (i.e., fiscal-year of election date and fiscal year immediately prior to election). (2) Data updated in fiscal year 2007. (3) Information unavailable for fiscal year. (4) Data unavailable as a new computer system was installed in fiscal year 2003. (5) Data was adjusted during fiscal year 2005. (6) Significant increase due to photo enforcement. Note: Indicators for Highways and Streets is not available. Source: Managing for Results – Strategic Plans and Performance. 261 Maricopa County Capital Asset Statistics by Function/Program Last Eight Fiscal Years Fiscal Year Function/Program 2001-02 2002-03 2003-04 N/A N/A N/A N/A N/A N/A 2004-05 2005-06 2006-07 2007-08 2008-09 General Government Facilities Management Number of buildings owned by Facilities Number of buildings maintained by 353 177(2) 353 177 (2) 26 (1) 177 (2) 26 175 27 167 Public Safety Flood Control District 118 118 118 297 310 318 324 333 Justice Courts Operating alert stations 23 23 23 23 23 23 23 25 Juvenile Courts 2 2 2 2 2 2 2 2 8,287 8,873 9,570 10,062 10,062 9,562 9,562 11,509 4 4 6 6 6 6 6 6 Miles of Road 5,823 5,586 5,569 5,555 5,557 5,205 5,420 5,232 Miles of road with paved surfaces 4,421 4,421 4,452 4,503 4,514 4,255 4,491 4,334 25 27 28 28 27 27 23 22 258 265 283 299 290 293 286 276 3 3 3 3 3 3 2 2 Number of public health facilities 2 2 2 2 2 2 2 2 Number of WIC facilities 2 2 2 2 2 2 2 2 6 6 6 6 6 6 6 6 2 2 2 2 3 2 2 2 10 11 10 10 10 13 13 15 2 2 2 2 1 1 1 0 Regional county parks 9 9 9 9 9 9 9 9 County managed golf courses 3 3 3 3 3 3 3 3 119,301 119,307 119,239 119,261 118,754 119,185 119,257 119,257 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Sheriff Inmate beds available (incl. portable) Number of jail facilities Highways and Streets Transportation Number of major bridges Number of total bridges Health, Welfare and Sanitation Animal Care and Control Number of animal shelters Public Health Solid Waste Management Number of transfer stations Culture and Recreation Library District Number of facilities owned Facilities operated Bookmobiles Parks and Recreation Total acres managed Conservation areas Stadium District Major league baseball field (1) (2) The number of Facilities Management owned buildings decreased significantly from fiscal year 2006 as various buildings were transferred from Facilities Management to the respective County department. Data was adjusted in fiscal year 2007. Source: Various County Agencies. Note: Indicators for Education is not available. 262 MRJP www.maricopa.gov