INSTRUCTIONS BEFORE USING THE ENCLOSED SCHEDULES, PLEASE COMPLETE THE FOLLOWING: Completing the steps below will populate the heading for each of the attached schedules. 1. Select the County Name: 2. Select the Budget Year: GRAHAM COUNTY 2016 Protection/Unprotection of File: Each spreadsheet within the file has been protected to prevent accidental deletion of formulas. When the sheet is protected you can move from one cell to the next using the Tab key. A password was not assigned, so the sheets may be unprotected to make minor formatting changes such as row height, column width, and font size. To unprotect an individual spreadsheet, select Protect/Unprotect Sheet from the menu. You may need to add lines to Schedules C through G to accommodate all funds or departments involved. Remember to check all formulas in the subtotals and totals, to ensure that the additional lines are included, and make changes accordingly. 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Schedules with multiple pages are formatted to print with the column headings on each page. 4/15 OFFICIAL COUNTY BUDGET FORMS GRAHAM COUNTY Fiscal Year 2016 4/15 GRAHAM COUNTY TABLE OF CONTENTS Fiscal Year 2016 Resolution for the Adoption of the Budget Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses Schedule B—Tax Levy and Tax Rate Information Schedule C—Revenues Other Than Property Taxes Schedule D—Other Financing Sources/ and Interfund Transfers Schedule E—Expenditures/Expenses by Fund Schedule F—Expenditures/Expenses by Department (as applicable) Schedule G—Full-Time Employees and Personnel Compensation 4/15 GRAHAM COUNTY Resolution for the Adoption of the Budget Fiscal Year 2016 WHEREAS, in accordance with the provisions of Title 42, Chapter 17, Articles 1-5, Arizona Revised Statutes (A.R.S.), the Board of Supervisors did, on July 6, 2015, make an estimate of the different amounts required to meet the public expenditures/expenses for the ensuing year, also an estimate of revenues from sources other than direct taxation, and the amount to be raised by taxation upon real and personal property of Graham County, and WHEREAS, in accordance with said chapter of said title, and following due public notice, the Board met on August 3, 2015, at which meeting any taxpayer was privileged to appear and be heard in favor of or against any of the proposed expenditures/expenses or tax levies, and WHEREAS, it appears that publication has been duly made as required by law, of said estimates together with a notice that the Board would meet on August 17, 2015, at the office of the Board for the purpose of hearing taxpayers and making tax levies as set forth in said estimates, and WHEREAS, it appears that the sums to be raised by taxation, as specified therein, do not in the aggregate exceed that amount as computed in A.R.S. §42-17051(A), therefore be it RESOLVED, that the said estimates of revenues and expenditures/expenses shown on the accompanying schedules, as now increased, reduced, or changed, are hereby adopted as the budget of Graham County for the fiscal year 2015-2016. Passed by the Board of Supervisors of Graham County, this 3rd day of August, 2015. APPROVED: Danny Smith, Chairman of the Board of Supervisors ATTEST: Terry Cooper, Clerk of the Board of Supervisors 4/15 GRAHAM COUNTY Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2016 FUNDS S c h Fiscal Year General Fund Special Revenue Fund Debt Service Fund Capital Projects Fund Permanent Fund Enterprise Funds Available Total All Funds 2015 Adopted/Adjusted Budgeted Expenditures/Expenses* E 21,270,214 12,122,235 2015 Actual Expenditures/Expenses** E 18,191,709 7,539,960 25,731,668 2016 Fund Balance/Net Position at July 1*** 1,527,239 4,312,511 5,839,750 2016 Primary Property Tax Levy B 4,706,194 186,609 4,892,803 2016 Secondary Property Tax Levy B 2016 Estimated Revenues Other than Property Taxes C 14,180,343 9,651,989 2016 Other Financing Sources 2016 75,000 33,467,449 100,000 23,932,332 D 30,000,000 30,000,000 Other Financing (Uses) D 30,000,000 30,000,000 2016 Interfund Transfers In D 63,995 2,834,929 75,000 2,973,924 2016 Interfund Transfers (Out) D 2,894,787 79,137 2016 Reduction for Amounts Not Available: LESS: Amounts for Future Debt Retirement 2016 Total Financial Resources Available 17,582,984 16,906,901 175,000 34,664,885 2016 Budgeted Expenditures/Expenses 17,582,984 16,906,901 175,000 34,664,885 E EXPENDITURE LIMITATION COMPARISON 1. Budgeted expenditures/expenses 2. Add/subtract: estimated net reconciling items 3. Budgeted expenditures/expenses adjusted for reconciling items 4. Less: estimated exclusions 5. Amount subject to the expenditure limitation 6. EEC expenditure limitation * ** *** 4/15 2,973,924 $ 2015 33,467,449 $ $ 33,467,449 18,655,183 14,812,266 15,147,048 $ 2016 34,664,885 $ $ 34,664,885 19,691,029 14,973,856 15,617,658 Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E. Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. Amounts on this line represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund). SCHEDULE A GRAHAM COUNTY Tax Levy and Tax Rate Information Fiscal Year 2016 2015 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2016 4,890,658 $ 5,093,975 4,608,769 $ 4,706,194 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18) $ 3. Property tax levy amounts A. Primary property taxes B. Secondary property taxes General Fund - Override election County Flood Control District County Fire District Assistance Total secondary property taxes C. Total property tax levy amounts 4. Property taxes collected* A. Primary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total primary property taxes B. Secondary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total secondary property taxes C. Total property taxes collected $ $ $ 193,702 115,913 $ $ 309,615 4,918,384 186,609 114,385 $ $ 300,994 5,007,188 $ $ $ $ $ 5. Property tax rates A. County tax rate (1) Primary property tax rate (2) Secondary property tax rate General Fund - Override election County Flood Control District County Fire District Assistance (3) Total county tax rate B. Special assessment district tax rates Secondary property tax rates 2.1794 2.3071 0.0953 0.0543 0.0953 0.0561 2.3290 2.4585 * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. 4/15 SCHEDULE B GRAHAM COUNTY Revenues Other Than Property Taxes Fiscal Year 2016 SOURCE OF REVENUES ESTIMATED REVENUES ACTUAL REVENUES* ESTIMATED REVENUES 2015 2015 2016 GENERAL FUND Taxes 3360 Sales Tax Revenue Sharing 3361 County Sales Tax 3367 Auto Lieu Tax 3380 County Excise Tax 3611 Interest On Delinquent Taxes $ Licenses and permits 3221 Planning & Zoning Fees 3225 Flood Plain Permits Intergovernmental 3320 Forest Service 3322 Federal Juvenile Detention-BOP 3323 Juvenile School Lunch Program 3326 Federal Juvenile Detention-USM 3330 PILT (Federal in Lieu) 3343 Criminal Justice Enhancement 3345 Search & Rescue 3347 School Salary Reimbursement 3348 State Prisoner Prosecution 3349 DOC Bonita Deputy 3352 State Prisoner Detention 3353 Justice of the Peace Salary Reimb. 3355 Emergency Services 3356 Public Defender Reimbursement 3362 Liquor License 3364 Legislative Appropriation 3365 Lottery 3385 University of Arizona Field Deputy 3,573,926 1,923,661 890,059 $ 4,000,000 2,000,000 949,241 149,032 55,000 2,000 51,428 800 50,000 5,000 20,000 500,000 36,000 250,000 2,778,581 125,000 3,520 230,715 27,759 45,671 2,536,842 112,485 4,388 129,221 15,000 200,000 30,000 100,000 3,056,184 125,000 5,000 130,000 6,323 32,525 131,519 17,697 7,141 500,000 550,038 28,728 35,000 111,310 15,000 6,500 500,000 550,000 30,000 15,000 33,000 315,172 15,000 6,000 500,000 550,000 26,000 SCHEDULE C $ 148,199 130,000 10,000 Charges for services 4/15 4,000,000 2,000,000 884,717 2,000 250,000 GRAHAM COUNTY Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES SOURCE OF REVENUES General Gov't 3212, 3401-3419, 3421-3483, 3935 3420 Administrative Cost Allocation 3392, 3394 City & Town Animal Shelter & Control Svcs 3271, 3272 Food Safety & Wastewater Inspection Fees 3386 Greenlee County Juvenile Detention Services 3393 City & Town Jail Housing 3395 City & Town Wide-Area Network Services 3396 City & Town Dispatching Services 3489 Greenlee County Communications Services ESTIMATED REVENUES ACTUAL REVENUES* 2015 304,750 474,467 132,500 65,000 250,000 12,000 45,087 544,000 20,000 2015 262,723 454,389 118,076 63,475 250,000 4,362 57,631 568,916 20,400 2016 246,950 476,930 120,248 70,000 250,000 220,000 219,349 240,000 3,000 3,423 3,500 20,000 21,546 22,000 Fines and forfeits 3510, 3511, 3521, 3522 Fines & Forfeits Investments 3610, 3612 Interest on Investments Rents, royalties, and commissions 3701 WIC Building, Senior Center & Cell Towers Contributions 3801 Voluntary Contributions 52,775 554,273 20,400 177,320 Miscellaneous Misc. Revenues 3359, 3852, 3919, 3925, 3941, 3949 3948 Refunds & Reimbursements 100,338 49,872 Total General Fund $ 14,744,484 14,628 34,613 $ 13,223,496 21,000 40,000 $ 14,180,343 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 4/15 SCHEDULE C GRAHAM COUNTY Revenues Other Than Property Taxes Fiscal Year 2016 SOURCE OF REVENUES SPECIAL REVENUE FUNDS ESTIMATED REVENUES ACTUAL REVENUES* ESTIMATED REVENUES 2015 2015 2016 Road Funds (210): 3363, 3367 Highway User Revenue Funds (HURF) $ 3320, 3321 Forest Fees & Other Federal Revenue 3340 State Grants & Misc State Revenue 3440, 3485, 3927 Transfer Site & Other County Reimb. 3701, 3919, 3925, 3948 Misc. & Auction Revenues 3399 City & Town IGA Work 3610 Interest Total Road Funds $ 120,000 41,500 30,000 9,000 3,764,652 Health Services Funds: $ Public Health Emerg. Prep (Bio-Terrorism Grant) 267 WIC Program 270 Various Health Grants & Services 232-266, 268-269, 271-279 Total Health Services Funds $ 192,652 218,429 663,477 1,074,558 $ Other Funds: $ LEPC/EMPG Grants 014-017 Court Funds 021-028, 031-039, 056-065, 113-114 Document & Storage Funds; Juv GED Test 040-042; 078 Assessor & Treasurer Information Funds 043-045 Sheriff Funds 120-150 Attorney Funds 161-178 Waste Tire Facility 207 Flood Control District 218 Probation Funds 29, 300-346 Total Other Funds $ 93,879 317,698 27,075 2,575 435,113 254,804 55,015 600 1,644,432 2,831,191 $ Total Special Revenue Funds $ 7,670,401 DEBT SERVICE FUNDS $ 4/15 SCHEDULE C 2,989,152 575,000 $ 3,002,280 512,973 $ 110,390 35,978 $ 10,957 3,672,578 $ 3,106,081 516,283 105,000 49,000 30,000 10,000 3,816,364 191,092 212,746 625,734 1,029,572 $ $ $ 13,936 294,296 43,039 21,349 425,465 180,609 54,172 1,102 1,638,106 2,672,074 $ 239,687 286,737 29,315 20,575 2,152,926 241,111 55,015 1,100 1,658,349 4,684,815 $ 7,374,224 $ 9,651,989 $ $ $ $ $ $ 192,652 232,176 725,982 1,150,810 GRAHAM COUNTY Revenues Other Than Property Taxes Fiscal Year 2016 SOURCE OF REVENUES ESTIMATED REVENUES ACTUAL REVENUES* ESTIMATED REVENUES 2015 2015 2016 Total Debt Service Funds $ $ $ $ $ $ CAPITAL PROJECTS FUNDS Capital Facilities 403 Jail District Construction 450 100,000 Total Capital Projects Funds $ $ $ $ $ $ Total Permanent Funds $ $ $ $ $ $ Total Enterprise Funds $ $ $ 100,000 PERMANENT FUNDS ENTERPRISE FUNDS TOTAL ALL FUNDS $ 22,414,885 $ 20,597,720 $ 23,932,332 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 4/15 SCHEDULE C GRAHAM COUNTY Other Financing Sources/ and Interfund Transfers Fiscal Year 2016 FUND OTHER FINANCING 2016 SOURCES GENERAL FUND 150 Jail District $ 403 Capital Outlay 024 Conciliation Court Fund 027 Indigent Defense 031 Fill-the-Gap Grants 060 Fill-the-Gap Sup. Ct. 062 Fill-the-Gap JP#1 Total General Fund $ $ SPECIAL REVENUE FUNDS 024 Conciliation Court Fund $ 026 Court Improvement Project 027 Indigent Defense 031 Fill-the-Gap Grants 033 JCEF - JP #2 060 Fill-the-Gap Sup. Ct. 062 Fill-the-Gap JP#1 063 Fill-the-Gap JP#2 113 CASA 150 Jail District 162 Victim Witness Other 166 Victim Restitution 168 ACJC Victim Witness Program 171 Juvenile Victim Advocate Total Special Revenue Funds $ INTERFUND TRANSFERS 2016 IN $ $ $ $ $ 13,442 9,746 17,590 14,064 9,153 63,995 $ 2,819,787 75,000 $ 2,894,787 $ 13,442 12,719 9,746 17,590 2,250 14,064 9,153 2,250 12,719 2,819,787 160 131 13 $ $ $ $ $ $ 2,834,929 $ 42 79,137 DEBT SERVICE FUNDS $ Total Debt Service Funds $ CAPITAL PROJECTS FUNDS 403 Capital Outlay $ 450 Jail District Construction Total Capital Projects Funds $ $ 30,000,000 30,000,000 $ 30,000,000 30,000,000 $ $ $ 75,000 $ $ 75,000 $ PERMANENT FUNDS $ Total Permanent Funds $ $ $ $ $ $ $ $ $ $ $ $ $ ENTERPRISE FUNDS $ Total Enterprise Funds $ TOTAL ALL FUNDS $ 4/15 30,000,000 $ 30,000,000 SCHEDULE D $ 2,973,924 $ 2,973,924 GRAHAM COUNTY Expenditures/Expenses by Fund Fiscal Year 2016 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2015 FUND/DEPARTMENT GENERAL FUND 002 - Assessor 004 - Attorney 005 - Victim Witness 006 - Indigent Attorney 007 - Board of Supervisors 008 - Overtime Salary 009 - Clerk of Superior Court 018 - Building Maintenance 019 - Electrical Mainentance 020 - Information Technology 021 - Elections 025 - Park and Recreation 029 - General Office Expenses 033 - JP #1 034 - JP #2 035 - Medical Examiner 040 - Planning & Zoning 042 - Probation 044 - Recorder 049 - Search & Rescue 051 - Sheriff 052 - Animal Shelter 053 - School Superintendent 055 - Superior Court Judge 056 - Regional Juvenile Detention Center 057 - Treasurer 059 - Miscellaneous 060 - Employment & Training 063 - Public Fiduciary 065 - Detention Health Services 068 - Medical Indigent Health 070 - Health Administration 073 - Solid Waste Mgt. 089 - Capital Outlay 079 - Contingency Total General Fund EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2015 ACTUAL EXPENDITURES/ EXPENSES* 2015 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 585,075 1,164,803 13,669 538,000 773,922 12,000 529,218 161,966 8,857 1,385,528 215,812 365,403 323,500 356,309 240,725 52,000 253,911 163,309 255,995 12,000 5,388,711 255,638 215,463 971,024 1,470,456 317,385 599,584 17,131 88,365 531,117 2,110,000 299,838 108,500 615,000 870,000 21,270,214 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ SPECIAL REVENUE FUNDS $ Road Funds 210 Public Health Emerg. Prep 267 WIC Program 270 Health Grants/Svcs 232-266, 268-269, 271-279 LEPC/EMPG Grants 014-017 Court Funds 021-028, 031-039, 056-065, 113-114 Doc & Storage Funds; Juv GED 040-042; 078 Assessor & Treasurer Funds 043-045 Sheriff Funds 120-150 Attorney Funds 161-178 Waste Tire Facility 207 Flood Control District 218 Probation Funds 029, 300-346 Total Special Revenue Funds $ 6,423,087 196,120 201,700 803,671 107,221 392,361 115,825 79,779 582,630 533,396 55,019 456,634 2,230,541 12,177,984 $ $ (941) 559,158 861,614 15,097 536,200 759,484 502,539 190,243 1,917 1,170,930 194,179 393,973 256,019 354,206 196,145 33,600 251,684 157,994 225,484 19,419 5,238,668 215,621 214,495 842,846 1,277,015 286,256 350,410 51,085 86,121 460,204 2,095,819 298,415 94,870 18,191,709 3,692,243 151,132 200,118 660,192 6,460 238,600 56,207 21,216 384,644 171,677 54,172 125,512 1,777,786 7,539,960 BUDGETED EXPENDITURES/ EXPENSES 2016 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ (54,808) (55,749) $ $ $ $ $ $ $ 75,000 $ $ $ 75,000 $ $ $ $ Total Permanent Funds $ $ $ $ $ $ $ $ Total Enterprise Funds $ $ $ $ $ $ $ $ (55,749) $ $ 642,174 1,162,591 13,571 488,000 786,626 12,000 526,473 193,107 9,031 1,371,160 216,204 387,162 273,000 369,750 213,718 66,600 256,229 163,021 272,520 17,066 3,227,737 250,342 217,102 955,699 1,387,829 379,446 512,829 80,200 89,734 1,993,400 262,418 108,500 300,000 377,745 17,582,984 6,425,589 226,080 214,575 851,817 241,890 391,368 104,898 97,913 5,205,638 528,635 55,019 457,238 2,106,241 16,906,901 DEBT SERVICE FUNDS $ Total Debt Service Funds $ CAPITAL PROJECTS FUNDS $ 403 Capital Outlay 450 Jail District Construction Total Capital Projects Funds $ 75,000 100,000 175,000 PERMANENT FUNDS ENTERPRISE FUNDS TOTAL ALL FUNDS $ 33,523,198 25,731,668 $ 34,664,885 * Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 4/15 SCHEDULE E a.24 GRAHAM COUNTY Expenditures/Expenses by Department Fiscal Year 2016 DEPARTMENT/FUND Sheriff: General Fund $ Stonegarden GIITEM Ft Thomas Resource Officer Jail Revenue Fund JAG Grants Health Service Fee Jail Enhancement ACJC Drug Grant ARRA Interest Fund Forest Road Patrol BLM Patrol Grant Jail District Fund Sheriff Total $ Attorney: General Fund $ Enhanced Collection Victim Witness Other Bad Check Fees Fill-the-Gap Victim Restitution Anti-Gang Enforcement ACJC Victim Witness Program ACJC Victim Compensation Victim Compensation/VOCA Juvenile Victim Advocate Anti-Racketeering - RICO Prosecution Fees Diversion Fund Fair & Legal Employment Act Drug, Gang & Violent Crime Attorney Total $ 4/15 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2015 5,656,349 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2015 $ 5,656,349 50,848 57,009 117,350 25,324 5,730 233,762 17,994 12,645 20,501 41,467 ACTUAL EXPENDITURES/ EXPENSES* 2015 $ 50,848 57,009 117,350 25,324 5,730 233,762 17,994 12,645 20,501 41,467 BUDGETED EXPENDITURES/ EXPENSES 2016 5,473,708 $ 67,349 (392) 56,909 66,642 23,296 149,835 15,722 5,285 6,238,979 $ 6,238,979 $ 5,858,352 $ 1,230,472 49,699 1,980 5,165 14,996 34,089 82 22,362 48,854 $ 1,230,472 49,699 1,980 5,165 14,996 34,089 82 22,362 48,854 $ 910,310 5,190 840 $ 37,495 50,018 121,558 68,394 27,521 51,183 1,763,868 $ 37,495 50,018 121,558 68,394 27,521 51,183 1,763,868 SCHEDULE F 2,916 2,503 22,362 8,277 37,370 26,948 13,009 1,121 $ 51,141 1,081,987 $ 3,495,145 97,194 56,909 130,136 15,654 5,760 256,187 28,000 12,288 20,501 51,467 4,531,542 8,700,783 1,242,762 53,099 1,165 5,195 15,610 43,459 82 29,677 48,385 37,370 45,699 126,727 43,243 27,694 51,230 1,771,397 a.24 a.25 GRAHAM COUNTY Expenditures/Expenses by Department Fiscal Year 2016 DEPARTMENT/FUND Health Administration & Other: General Fund $ Health Education/Facility Imp Teen Pregnancy Prevention Public Health Emergency Well Woman Health Check PHEP (Bio-Terrorism Grant) Family Planning Public Health Accreditation WIC HIV Prevention TB Control Healthy AZ Population Initiative Immunization Action Plan Tobacco Education STD (Sexually Transm. Dis.) Proposition 201/Smoke Free AZ Vital Records Health Total $ Courts: General Fund Law Library Child Support/Visitation Domestic Relations Education Concilliation Court Field Trainer Court Improvement Project Fill-the-Gap Indigent Defense Access & Visitation JCEF Fill-the-Gap JCEF JP #2 Spousal Maint. Enforcement JCEF JP #1 Prosecution Fees 4/15 $ ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2015 2,409,838 98,413 141,407 11 14,448 196,120 62,938 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2015 $ 2,409,838 98,413 141,407 11 14,448 196,120 62,938 201,700 7,558 12,000 82,094 102,353 120,765 201,700 7,558 12,000 82,094 102,353 120,765 65,982 95,702 3,611,329 65,982 95,702 3,611,329 2,097,276 17,217 22,106 4,000 5,900 52,708.00 3,769 8 5,250 14,356.00 44,350 10,000 $ $ 2,097,276 17,217 22,106 4,000 5,900 52,708 2,828 SCHEDULE F ACTUAL EXPENDITURES/ EXPENSES* 2015 $ $ $ 2,394,234 68,710 120,304 220 151,132 55,916 23,618 200,118 6,469 14,661 52,095 90,829 94,042 5,371 69,757 58,199 3,405,675 1,895,735 18,479 10,829 3,300 2,202 50,000 6,915 8 5,250 14,356 44,350 10,000 BUDGETED EXPENDITURES/ EXPENSES 2016 $ $ $ 2,255,818 107,079 136,153 27,000 226,080 60,270 23,419 214,575 10,143 12,177 95,153 91,372 120,765 5,371 72,922 89,993 3,548,290 2,065,640 17,393 19,546 3,475 5,028 50,000 3,539 8 4,493 1,968 11,264 11,096 3,750 13,759 40,644 9,839 a.25 a.26 GRAHAM COUNTY Expenditures/Expenses by Department Fiscal Year 2016 ADOPTED BUDGETED EXPENDITURES/ EXPENSES DEPARTMENT/FUND 2015 Courthouse Security 20,000.00 JCEF Clerk of the Court 25,396 38,943 Doc Storage Clerk of the Court Interest Fund Clerk of the Court 10,341 Justice Court Recovery JP#1 65,059 19,010 Justice Court Recovery JP#2 5,753 Fill-the-Gap - Superior Court 6,000 Fill-the-Gap JP #1 3,648 Fill-the-Gap JP #2 32,000 Superior Court Enhancement CASA 32,516 3,315 Juvenile Emergency 2,538,921 Courts Total $ Probation: General Fund $ DEA Juvenile Diversion Fees Juvenile Probation Fees Juvenile Diversion Intake Juvenile Diversion Consequence Juvenile Programs Juvenile Family Counseling Juvenile Standard Juvenile Intensive Supervision Juvenile Service Treatment Juvenile JABG Juvenile Drug Court Extra Juvenile Probation JCRF Grant Life Skills-Juvenile Adult UA Testing Reimb. Juvenile UA Testing Reimb. Adult Probation Fees 4/15 163,309 19,527 67,918 53,791 93,628 25,978 2,561 11,083 205,875 103,684 66,866 3,833 7,000 2,900.00 159,215 6,950 487,518 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2015 20,000 25,396 38,943 10,341 65,059 19,010 5,753 6,000 3,648 32,000 32,516 3,315 $ 2,537,980 ACTUAL EXPENDITURES/ EXPENSES* 2015 2,318 18,506 21,352 1,918 20,105 15,178 9,474 9,473 257 4,926 37,020 797 $ 2,157,606 BUDGETED EXPENDITURES/ EXPENSES 2016 27,707 18,500 26,656 8,764 76,414 14,930 3,016 3,016 3,922 45,628 28,719 2,535 $ 2,492,428 $ $ $ 163,309 20,441 67,918 53,791 94,926 31,125 2,561 7,332 195,915 112,184 80,916 3,833 7,000 2,900.00 59,215 6,950 487,518 SCHEDULE F 157,994 20,441 8,181 28,831 94,931 31,191 756 5,866 195,915 112,184 105,659 812 7,000 2,900 56,388 4,468 254,332 163,021 37,294 59,674 32,773 97,636 39,925 3,007 10,504 209,978 107,506 139,622 4,200 2,960 6,520 2,480 134,865 5,448 371,862 a.26 a.27 GRAHAM COUNTY Expenditures/Expenses by Department Fiscal Year 2016 DEPARTMENT/FUND Adult Intensive Service Adult Community Punishment Adult State Aid Enhancement Adult Drug Treatment Educ. Adult Drug Testing Sex Offender Treatment CJEF Substance Abuse CJEF Sex Offender Extra Adult Probation Interstate Compact 30% JCEF - Probation IPS Assist SAE Assist Adult GPS Adult MRT Adult NCTI (Drug Education) Probation Total ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2015 307,771 17,500 342,491 4,103 40,668 25,000 13,477 8,171 21,307 126,792 1,020 1,737 2,177 2,393,850 EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2015 315,651 17,500 365,219 4,103 40,668 22,700 13,477 8,857 21,307 126,792 1,020 1,737 2,177 $ 2,339,042 $ ACTUAL EXPENDITURES/ EXPENSES* 2015 289,793 17,500 365,219 BUDGETED EXPENDITURES/ EXPENSES 2016 273,690 17,500 340,394 3,145 15,213 3,439 34,449 22,700 2,887 696 23,625 9,979 8,962 129,378 1,020 122,649 1,020 1,742 2,538 2,269,262 380 1,935,781 $ * Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 4/15 SCHEDULE F a.27 GRAHAM COUNTY Full-Time Employees and Personnel Compensation Fiscal Year 2016 FUND Employee Salaries and Hourly Costs 2016 Full-Time Equivalent (FTE) 2016 Retirement Costs 2016 Total Estimated Personnel Compensation 2016 Other Benefit Costs 2016 Healthcare Costs 2016 GENERAL FUND 151 $ 7,037,271 $ 1,143,840 $ 1,309,970 $ $ 9,491,080 SPECIAL REVENUE FUNDS Court Funds Probation Funds Jail District Fund Sheriff's Office Funds Attorney/Victim Witness Funds Highway Funds Health Funds Total Special Revenue Funds 3 27 39 2 2 29 11 113 $ 93,653 1,177,214 1,522,552 65,406 92,656 1,295,188 528,169 4,774,838 $ 9,411 198,277 125,364 13,935 9,413 143,080 59,687 559,168 $ 6,761 215,279 328,493 13,518 20,374 306,787 100,519 991,731 $ $ $ $ 109,825 1,590,771 1,976,408 92,860 122,444 1,745,055 688,374 6,325,737 $ $ $ DEBT SERVICE FUNDS Total Debt Service Funds $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ CAPITAL PROJECTS FUNDS Total Capital Projects Funds PERMANENT FUNDS Total Permanent Funds ENTERPRISE FUNDS Total Enterprise Funds INTERNAL SERVICE FUND Total Internal Service Fund TOTAL ALL FUNDS 4/15 264 $ 11,812,109 $ 1,703,008 SCHEDULE G $ 2,301,700 15,816,817