Fiscal Year 2014 Annual Adopted Budget July 1, 2013—June 30, 2014 1 Prefix Adopted Budget Fiscal Year 2014 (July 1, 2013—June 30, 2014) COCONINO COUNTY BOARD OF SUPERVISORS Art Babbott District I Elizabeth C. Archuleta Chairperson District II Mandy Metzger District IV Matthew G. Ryan Vice Chairperson District III Lena Fowler District V COCONINO COUNTY MANAGEMENT Mike Townsend Interim County Manager Larry Dannenfeldt Deputy County Manager Vacant Deputy County Manager Coconino County is committed to enhancing the public good of those we serve. Budget Team Sandi Schulz Megan Zickerman Misty Drye John Comer www.coconino.az.gov Coconino County, Arizona FY14 Adopted Budget 2 Prefix Distinguished Budget Presentation Award The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Coconino County, Arizona for its annual budget for the fiscal year beginning July 1, 2012. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to confirm to program requirements, and we are submitting it to GFOA to determine eligibility for another award. Coconino County, Arizona FY14 Adopted Budget 3 Prefix Table of Contents Prefix ......................................................................................................................................................................... 2 GFOA Distinguished Budget Presentation Award - FY13 Adopted Budget .................................................... 3 Table of Contents.............................................................................................................................................. 4 Alphabetical Quick Reference by Department ................................................................................................ 7 How this Document is Organized .................................................................................................................... 8 Budget Resolution .......................................................................................................................................... 10 Coconino County Board of Supervisors .......................................................................................................... 11 Map of Supervisory Districts.......................................................................................................................... 12 Mission Statement, Leadership Philosophy, Values Statement .................................................................... 13 List of Coconino County Officials................................................................................................................... 14 Coconino County Organization Chart ............................................................................................................ 15 Letter to the Citizens............................................................................................................................................... 16 Budget Summary .................................................................................................................................................... 23 Community Profile - History and Government ................................................................................................. 24 Community Profile - County Services ................................................................................................................ 25 Community Profile - Geography and Land Use................................................................................................. 27 Community Profile - Population Profile ............................................................................................................ 28 Community Profile - Incorporated and Unincorporated Populations .............................................................. 29 Community Profile - Tribal Lands ..................................................................................................................... 30 Community Profile - Employment and Economy ............................................................................................. 31 Community Profile - Housing ............................................................................................................................ 32 Policies that Guide the Budget ........................................................................................................................... 33 Expenditure Limitation ...................................................................................................................................... 41 Basis of Budgeting and Accounting ................................................................................................................... 42 Fund Types ......................................................................................................................................................... 43 Other Funds........................................................................................................................................................ 46 Department Expenditures by Function ............................................................................................................. 48 Department Expenditures by Strategic Priority Area ....................................................................................... 49 Summary Financial Statements ......................................................................................................................... 50 Analysis of Revenue ........................................................................................................................................... 57 Analysis of Expenditures.................................................................................................................................... 68 Reserves .............................................................................................................................................................. 78 General Fund Operating Budget ........................................................................................................................80 General Fund Ten-Year Financial Plan ............................................................................................................. 81 General Fund Revenue Assumptions ................................................................................................................ 83 General Fund Revenues by Percentage ............................................................................................................. 85 General Fund Revenue Projections ................................................................................................................... 86 General Fund Expenditures ...............................................................................................................................88 General Fund Transfers ..................................................................................................................................... 90 General Fund Budget Allocation Changes for FY14 .......................................................................................... 92 State Budget Impacts ......................................................................................................................................... 94 Personnel ............................................................................................................................................................ 95 Secure Rural Schools and Community Self-Determination Act ....................................................................... 97 Debt .................................................................................................................................................................... 98 Strategic Budget and Long Term Planning .......................................................................................................... 100 Financial Planning ..........................................................................................................................................101 Strategic Budget Process ................................................................................................................................ 108 Alignment of Long-Term Planning and Strategic Budget Process ................................................................110 Strategic Budget Process FY14 Timeline ........................................................................................................ 111 Presentation of Financial Information ........................................................................................................... 112 Strategic Priority Areas ................................................................................................................................... 112 Coconino County, Arizona FY14 Adopted Budget 4 Prefix Table of Contents General Government ............................................................................................................................................. 119 Service Area Summary ..................................................................................................................................... 120 Board of Supervisors ........................................................................................................................................ 122 County Manager ............................................................................................................................................... 130 Assessor ............................................................................................................................................................ 145 Recorder ............................................................................................................................................................155 Superintendent of Schools ............................................................................................................................... 164 Treasurer .......................................................................................................................................................... 174 Non-Departmental ........................................................................................................................................... 182 Justice System ...................................................................................................................................................... 184 Service Area Summary ..................................................................................................................................... 185 Adult Probation ................................................................................................................................................ 187 Clerk of the Superior Court .............................................................................................................................. 197 Constable ..........................................................................................................................................................206 County Attorney ............................................................................................................................................... 210 Justice Court - Flagstaff ................................................................................................................................... 225 Justice Court - Fredonia................................................................................................................................... 230 Justice Court - Page.......................................................................................................................................... 235 Justice Court - Williams ...................................................................................................................................240 Juvenile Court Services .................................................................................................................................... 245 Legal Defender ................................................................................................................................................. 259 Public Defender ................................................................................................................................................ 267 Sheriff/Jail ....................................................................................................................................................... 276 Superior Court ..................................................................................................................................................288 Health and Social Services ...................................................................................................................................304 Service Area Summary ..................................................................................................................................... 305 Career Center.................................................................................................................................................... 307 Community Services..........................................................................................................................................317 Public Health Services District (PHSD)........................................................................................................... 332 Community Development .................................................................................................................................... 344 Service Area Summary ..................................................................................................................................... 345 Community Development ................................................................................................................................ 347 Kachina Village Improvement District (KVID) ............................................................................................... 358 Parks and Recreation ....................................................................................................................................... 366 Public Works ....................................................................................................................................................390 Internal Services .................................................................................................................................................... 411 Service Area Summary ..................................................................................................................................... 412 Facilities Management ..................................................................................................................................... 414 Finance ............................................................................................................................................................. 424 Human Resources (HR) ................................................................................................................................... 432 Information Technology (IT) ........................................................................................................................... 449 Special Taxing Districts ........................................................................................................................................ 458 Overview ........................................................................................................................................................... 459 Fire Districts ..................................................................................................................................................... 461 Library District ................................................................................................................................................. 462 Road Improvement Districts ........................................................................................................................... 463 Public Health Services District (PHSD)........................................................................................................... 464 Flood Control District ...................................................................................................................................... 465 Other Districts .................................................................................................................................................. 466 Tax Rates .......................................................................................................................................................... 467 Coconino County, Arizona FY14 Adopted Budget 5 Prefix Table of Contents Capital Budget ...................................................................................................................................................... 470 Definition of Capital and Breakdown the Capital Budget ............................................................................... 471 Summary of Sources and Uses for Capital Expenditures ................................................................................ 471 Routine Capital................................................................................................................................................. 473 Carryover Capital ............................................................................................................................................. 473 Non-routine Capital ......................................................................................................................................... 474 Impact of Capital Projects on Operating Budget ............................................................................................ 480 Capital Planning ............................................................................................................................................... 481 County Parks and Open Space (CPOS) Capital Projects ................................................................................. 481 County-Wide Copier Replacement Projects .................................................................................................... 481 Facilities Management Capital Projects .......................................................................................................... 482 Flood Control District Capital Projects ............................................................................................................ 483 Highway User Revenue Fund (HURF) Capital Projects .................................................................................484 State Budget Document ........................................................................................................................................ 485 Glossary.................................................................................................................................................................508 Glossary of Terms............................................................................................................................................. 509 Acronym List .................................................................................................................................................... 518 Index ..................................................................................................................................................................... 521 Appendix ............................................................................................................................................................... 528 Fiscal Year 2014 Budget Brief ........................................................................................................................ 528 Coconino County, Arizona FY14 Adopted Budget 6 Prefix Alphabetical Quick Reference by Department Adult Probation ......................................................................................................................................................187 Assessor ..................................................................................................................................................................145 Board of Supervisors ............................................................................................................................................. 122 Career Center ......................................................................................................................................................... 307 Clerk of the Superior Court ....................................................................................................................................197 Community Development ..................................................................................................................................... 347 Community Services ............................................................................................................................................... 317 Constable ............................................................................................................................................................... 206 County Attorney .................................................................................................................................................... 210 County Manager .................................................................................................................................................... 130 Facilities Management .......................................................................................................................................... 414 Finance .................................................................................................................................................................. 424 Human Resources (HR) ........................................................................................................................................ 432 Information Technology (IT) ................................................................................................................................ 449 Justice Court - Flagstaff ........................................................................................................................................ 225 Justice Court - Fredonia ........................................................................................................................................ 230 Justice Court - Page ............................................................................................................................................... 235 Justice Court - Williams ........................................................................................................................................ 240 Juvenile Court Services ......................................................................................................................................... 245 Kachina Village Improvement District (KVID) .................................................................................................... 358 Legal Defender....................................................................................................................................................... 259 Non-Departmental ................................................................................................................................................ 182 Parks and Recreation............................................................................................................................................. 366 Public Defender ..................................................................................................................................................... 267 Public Health Services District (PHSD) ................................................................................................................ 332 Public Works.......................................................................................................................................................... 390 Recorder ................................................................................................................................................................. 155 Superintendent of Schools .................................................................................................................................... 164 Sheriff/Jail ............................................................................................................................................................. 276 Superior Court ....................................................................................................................................................... 288 Treasurer ................................................................................................................................................................174 Coconino County, Arizona FY14 Adopted Budget 7 Prefix How This Document is Organized This Fiscal Year 2014 Budget Document has been developed to provide information to the public, document the FY14 budget process and decisions, and present the budget for FY14. The document is divided into the following major sections: Prefix, Letter to the Citizens, Budget Summary, Strategic Budget Process and Long-Term Financial Planning, Department Budgets presented by Service Area, Special Taxing Districts, Capital Budget, State Budget Document, Glossary and Acronym List, Index, and an Appendix containing the FY2014 Budget Brief. Prefix This section includes the County Mission Statement, Leadership Philosophy, and Values Statement, a map of County Supervisory Districts, a list of Coconino County Officials, a County organizational chart, the Table of Contents, and a Department Quick Reference list. Letter to the Citizens This section contains the Letter to the Citizens of Coconino County detailing conditions and decisions that determined the structure of the FY14 budget. Budget Summary The Budget Summary provides a community profile of Coconino County with pertinent economic and demographic information, a discussion of the budget management and fiscal policies that guide the budget process, an explanation of the basis of budgeting and accounting used, and a discussion of fund types. It moves into a discussion of revenues, expenditures, and General Fund past and projected trends, as well as budget allocations for FY14. The summary ends with a discussion of personnel, projects funded under Title III of the Secure Rural Schools and Community Self-Determination Act of 2000 and 2008, and County debt. Strategic Budget Process and Long Term Financial Planning This section was added to the FY10 Adopted Budget. This section details Coconino County’s phase-in of a new Strategic Budget Process, which attempts to align our budget allocations with the outcome of the strategic priorities that are most meaningful to citizens. We also discuss our long-term financial planning efforts and how we have successfully used long-term planning in our budget development. Departmental Budgets Presented by Service Area This section includes a department overview and financial statements for each County department. The department overview includes a department description, opportunities and challenges the department is facing, long-term goals and short-term objectives, and an explanation for the alignment of the department’s programs with its primary strategic priority area. Following each overview is a detailed financial report that shows revenues and expenditures by category and program within the department, along with a detailed list of department staffing. An explanation is included for any major staffing changes from year to year. Each service area is preceded by a summary of the services provided within that area, as well as an explanation for fluctuations in the per capita costs for that service area. Special Taxing Districts This section describes the County’s various special districts, including all improvement districts. It also provides a list of tax rates for all taxing districts within the County. Capital Budget This section contains the County’s capital budget, including the long-term plan, a detailed explanation of each non-routine project, and the effect each project is expected to have on the operating budget. State Budget Document This area contains the State Budget Document. The State Budget Document legally constitutes the budget for Coconino County for FY14. Coconino County, Arizona FY14 Adopted Budget 8 Prefix How This Document is Organized Glossary and Acronym List This section includes a glossary of financial and budgetary terms and a quick reference list of acronyms. In some cases, it also provides definitions for Statutes and programs specific to the State of Arizona and Coconino County. Index A detailed index is provided to assist in locating information on specific subjects. Appendix : Budget Brief This section includes the Fiscal Year 2014 Budget Brief, which is a tri-fold brochure presenting key components of the FY14 budget. Coconino County, Arizona FY14 Adopted Budget 9 Prefix Budget Resolution Coconino County, Arizona FY14 Adopted Budget 10 Prefix Board of Supervisors Supervisor Liz Archuleta District II (Chair) Supervisor Art Babbott District I Supervisor Matt Ryan District III (Vice Chair) Supervisor Mandy Metzger District IV Coconino County, Arizona Supervisor Lena Fowler District V FY14 Adopted Budget 11 Prefix County Supervisory Districts Coconino County, Arizona FY14 Adopted Budget 12 Prefix Mission Statement Coconino County is a land of vast and endless beauty, home to many cultures. With energy and enthusiasm, we commit to: Conscientiously serve our community and provide our citizens with accessible local government;    Provide the most effective and efficient delivery of services; Challenge, recognize and support our employees because they are the backbone of the County;  Protect, preserve and care for our environment. In our second century of public service, we envision our citizens and staff proud of their government and its accomplishments. We look forward to the future - confident that working together in an atmosphere of cooperation and trust, we will meet each new challenge with creativity and integrity. Leadership Philosophy Each employee has a shared responsibility for the leadership, management and outstanding performance of our organization. To achieve excellence, we promote opportunities for self-development, encourage the use of each individual’s talent, knowledge and creativity, and support recognition of achievement. As a result, higher performance is achieved by dedicated colleagues who are interdependent with a common sense of purpose and a shared vision of success. Values We are responsible and accountable to all and our actions are guided by these core values:  Honesty - Everything we say and do is based in truth. Respect - We value differences and treat everyone with kindness and creativity.  Integrity - We honor our commitments.  Responsibility - We take ownership of our actions and their results.  Community - We share goals, cooperate to solve problems and promote a spirit of belonging within the organization.  Coconino County, Arizona FY14 Adopted Budget 13 Prefix County Officials BOARD OF SUPERVISORS District I .................................................................................................................................................... Art Babbott District II ........................................................................................................... Elizabeth C. Archuleta, Chairperson District III ......................................................................................................... Matthew G. Ryan, Vice Chairperson District IV ........................................................................................................................................... Mandy Metzger District V ..................................................................................................................................................Lena Fowler County Manager (Interim) ........................................................................................................... Michael Townsend Deputy County Manager ................................................................................................................Larry Dannenfeldt Clerk of the Board ............................................................................................................................. Wendy Escoffier ELECTED OFFICIALS Clerk of the Superior Court................................................................................................................... Debbie Young Constable........................................................................................................................................... Linda Kuczynski County Assessor ...................................................................................................................................... Chris Mazon County Attorney ................................................................................................................................... David Rozema County Recorder .................................................................................................................................... Patty Hansen County Sheriff ....................................................................................................................................... William Pribil County Superintendent of Schools ......................................................................................................... Robert Kelty County Treasurer ..................................................................................................................................... Bonny Lynn Justice of the Peace Flagstaff.................................................................................................. Howard Grodman Fredonia ....................................................................................................... Mark R. Baron Page ........................................................................................................Donald G. Roberts Williams ..................................................................................................Robert Krombeen Superior Court Division I .................................................................................................. Jacqueline Hatch Division II......................................................................................................... Dan Slayton Division III/Drug Court ...................................................... Mark Moran, Presiding Judge Division IV...................................................................................... Elaine Fridlund-Horne Division V ................................................................................................... Cathleen Brown Division VI.......................................................................... Ted Reed, Judge Pro Tempore APPOINTED DEPARTMENT HEADS Adult Probation (Chief Probation Officer) .............................................................................................. Cindy Winn Career Center ........................................................................................................................................... Carol Curtis Community Development............................................................................................................................. Sue Pratt Community Services .............................................................................................................................. Janet Regner Court Administrator ............................................................................................................................ Gary Krcmarik Facilities Management........................................................................................................................... Susan Brown Public Health Services District (Interim) ......................................................................................... Kimbal Babcock Human Resources ................................................................................................................................ Allison Eckert Finance ..................................................................................................................................................Sandra Schulz Information Technology ................................................................................................................... Kristopher Estes Juvenile Court Services ...................................................................................................................... Bryon Matsuda Legal Defender ................................................................................................................................ Gary Pearlmutter Parks and Recreation ............................................................................................................................... Judy Weiss Public Defender ..............................................................................................................................H. Allen Gerhardt Public Works .................................................................................................................................. Andrew Bertelsen Superior Court Juvenile Court Judge/Commissioner ............................................................ Margaret McCullough Coconino County, Arizona FY14 Adopted Budget 14 Prefix Organizational Chart CITIZENS OF COCONINO COUNTY JUDICIARY SUPERIOR COURT Court Administration Division I Division II Division III/Drug Court Division IV Division V Division VI Clerk of Superior Court Adult Probation JUVENILE COURT Juvenile Division Juvenile Probation JUSTICE COURTS Court Administration Flagstaff Fredonia Page Williams CONSTABLE COUNTY ATTORNEY BOARD OF SUPERVISORS Districts I II III IV V CLERK OF THE BOARD Coconino County, Arizona Board Assistants COUNTY MANAGER DEPUTY COUNTY MANAGER Public Defender Legal Defender Parks and Recreation Public Works Community Development ELECTED OFFICIALS Assessor Treasurer Attorney Recorder Sheriff Superintendent of Schools DEPUTY COUNTY MANAGER Governmental Relations Public Information Liaison to Elected Offices Facilities Management Information Technology Career Center Public Health Services District Human Resources Finance Community Services FY14 Adopted Budget 15 Letter to the Citizens 16 Letter to the Citizens July 9, 2013 Dear Citizens of Coconino County, The Coconino County Board of Supervisors and I are pleased to submit the Adopted Budget for Fiscal Year 2013-2014. FY14 Budget The total Fiscal Year 2014 Adopted Budget for all funds is $229,565,178. The FY14 budget is a 26% increase over the FY13 budget. This variance is due to $43 million in highway un-awarded grants. The appropriation by fund type is as follows: General Fund $ 7 0,7 7 6,665 Special Rev enue Funds and Grants $ 1 56,1 7 2,01 3 Debt Serv ice $ 503,645 Capital Projects $ 2,1 1 2,855 FY 14 Adopted Budget $ 229,565,17 8 FY14 Budget Development Key Considerations The key elements of the FY14 budget are based on the assumption that the economy is steadily recovering, but total revenues will not return to our FY07 and FY08 levels for many years to come. This new level of revenue is referred to as our new normal. Going into FY14, the budget recommendation was for a “flat” operating budget at the program level, meaning changes and reallocations were made at the department and program level. We will use reserves as needed in FY14 to balance our major fund budgets, but our budget outcome focus will continue to look at long-term financial planning that will align recurring revenues and expenditures over the long term. The FY14 Budget recommendation prioritizes investment in our organizational assets: compensation, technology, and facilities. As the economy continues to improve we need to be cognizant of the potential risks of increased turnover we have experienced in years prior to the recession. To address this need, the FY14 budget includes a market adjustment to help better align each position with salaries for similar positions in other organizations. The adjustment raises every pay range for all grades by 1.5%. In addition to the market adjustment, funding is also appropriated for annual merit increases. County employees will be eligible for a 2.5% performance-based merit increase on their evaluation date. The FY14 budget recommendation also includes set-aside funding for technology upgrades as well as funding for the Capital Space Plan fund for office modification and capital needs. Additional General Fund budget allocation changes are discussed in the Budget Summary section on page 92. While we have yet to fully recover from the turbulent economy, we feel we are now in a better position to invest in our most valuable resources. Longer-term considerations in the FY14 budget development process included consistent application of the foundations previously adopted and implemented, recognizing that all major funds and mission critical areas are under funding pressure, and that we have strained areas of needs that are part of our core services. For that reason, we will continue with our more strategic process of evaluating all of our programs and services with a critical eye, knowing we cannot afford to continue at the same service delivery levels. By using the Strategic Budget Process to drive budget allocation decisions we will be able to address decisions to solve our structural budget deficit. Coconino County, Arizona FY14 Adopted Budget 17 Letter to the Citizens Financial Planning As part of the County’s strategic plan, and in order to plan for future revenue constraints, workforce shortages, and expenditure increases, the County began a long-term financial planning process in FY07. This is an ongoing process with the goal of making the County better prepared to provide essential services to its residents into the future. The financial planning process has become even more important as the County works to manage through the difficult economic times that we are facing. The goal of the financial planning process is to have a long term plan to analyze investments of taxpayer dollars for long term benefits with the objective being to align recurring revenues with recurring expenditures, cushioning us from service level fluctuations in times of economic growth or recession. The financial plan foundation key elements are shown in the graph below: Strategic Budget Process • Prioritize Core/Essential Services & Programs • Allocate Resources based on Priorities • Evaluate Mandates/Legally Required Programs 10 Year Plans for All Major Funds Recessionary Revenue Model Align Expenditures to Available Revenues Prioritize County-Wide Mission Critical Areas Personnel and Operational Infrastructure Long Term Perspective  Financial Independence – Develop New Revenue Sources Match Critical Programs to Highly Reliable Revenues to Protect Essential Services Link One-Time, Deferrable Spending to Less Reliable Revenue  Avoid Dependency on Temporary/Cyclical Revenues Maintain Adequate Reserves including Revenue  Seek Relief from Mandates Continuous Improvement and Management  Cost containment opportunities through preventative efforts, efficiencies and use of technology  Sustainability  Emphasis on Essential Programs and People 3 Pronged Approach to Address Economic Impacts, Funding Shortfalls & Cost Shifts • Review and Reduce Expenditures and Service Levels • Strategic Use of Reserves • Develop Additional Revenue The Strategic Budget Process section of this document details our financial planning process and our use of a 10-year forecasting model to develop the FY14 budget. Coconino County, Arizona FY14 Adopted Budget 18 Letter to the Citizens Mission Critical Compensation: The Compensation Strategy Plan was adopted in 2007 and encompasses the following steps:  Step One: Movement Toward Market Competitive Salary Structure  Step Two: Review Job Classifications and Continue Movement Toward Market  Step Three: Remain Competitive - Focus on Performance-Based Compensation  Step Four: Ongoing Maintenance of Market Competitive Compensation Plan Merit increases have not been in place for the past four years in order to help balance the budget. In light of not having merit increases, we are faced with an unintended consequence of compression as well as increases in payroll deductions resulting in less take home pay for employees. During the FY13 adopted budget, the Board of Supervisors supported a package to help address and mitigate staff turnover. The implementation of the Classification and Compensation plan was accelerated to place all position classification grades into an upgraded, more competitive pay structure (salary range). In addition, the FY13 budget included a mid-year adjustment that was implemented following recommendations by a Compensation Committee. In FY14, for the first time since the recession, County staff will receive a market adjustment of 1.5% as well as a 2.5% performance-based merit increase on their evaluation date. By reinstating both the market adjustment and merit increase, the Board and County management are recognizing we must remain competitive in our compensation and retain institutional talent. Information Technology: Technology is essential to everyday work. Our County-wide network is critical to daily operations. During the recession technology replacements have been delayed, which has resulted in employees using outdated software and older computers. This has led to a loss of functionality and less efficiency. In FY14 funding is once again appropriated for updated software and other efficient technology practices. Facilities Infrastructure: Leaving our facilities as status quo will result in higher costs in the future. Our assets continue to deteriorate with the potential for expensive failures. In FY14, funding has been set aside for office modification and other needs, with the anticipation of additional funding being set aside in future years. State Budget Impacts As a subdivision of the State, Counties are mandated by the State to deliver certain services at the local level. Funding provided and services mandated have changed creating additional impacts counties must accommodate. A major concern in the development of the FY14 budget is the continued uncertainty at the State level. At the time of adoption the Arizona State Legislature had failed to adopt a budget placing uncertainty on some key funding decisions. We were still unclear on our AHCCSS and ALTCS payments, as well as whether we would be able to count on a restoration of the County Assistance Fund, a key legislative priority for Coconino County. We continue to see the following proposed reductions and impacts in order for the State to balance their budget.  A shift of HURF shared revenues to fund State DPS  FY14 impact expected to be $900,000  A shift of the cost of Court employee liability insurance payments to counties  Impact expected to be $73,000  A mandated cost shift for court restoration to competency and sexually violent predator treatment services  FY14 impact expected to be $205,000  A mandated cost shift for Justice of the Peace salaries, reducing the State’s share of these payments by 50%  FY14 impact expected to be $76,000 Coconino County, Arizona FY14 Adopted Budget 19 Letter to the Citizens  Inactivation of the State Department of Revenue valuation system, forcing counties to invest in a capital system and staffing to create assessed valuations  FY14 impact expected to be $83,028  A loss in State grant revenue for continuing Court, Probation, and Health programs  FY14 impact unknown—estimated to be at least $1.2 million From FY09 through FY14 we are estimating our impact of what has been passed on to us as a State budget “solution” to be close to $17.1 million. Our annual impact has been between $2.5 million and $3 million, with an unknown for future increases. State Grant Funding The County receives State funding to administer programs. The departments that receive the majority of State funding and would be affected most by State cutbacks include Health, Community Services, Sheriff, Courts, Probation, and Parks and Recreation. Those departments receive over $7 million per year in State grant funding to offset the cost of their programs, and we also receive State shared revenues of $25 million for road maintenance, courts, and as General Fund shared revenues. Additional budget reductions from the State would greatly impact our ability to provide those services. A long-term issue in the annual budget development process is dealing with flat or reduced State funding for our essential programs. The State has swept our funding in periods of economic downturn. Many of the programs we receive State funding to provide are mandated services. When the State funding declines, it becomes necessary to backfill programs with limited General tax dollars. The State has also impacted the County’s ability to find other revenue sources to cover the flat or reduced State funding for our mandates. Our property taxes have a mandated cap on the annual increase of 2% and we do not have authority to increase our local sales tax rate. This has made a decreased level of service for all County programs necessary over time. Federal Issues Coconino County receives over $6 million in Federal revenue in the form of program grants each year. The majority of this funding is for Health, Community Services, and Career Center programs. The recent discussions at the Federal level have focused on budget reductions in exchange for raising the debt ceiling. If there are budget reductions at the Federal level that are passed on through grant and program payment reductions, Coconino County Health and Social Services programs would be greatly impacted. Another source of Federal revenue comes from the reauthorization of the Secure Rural Schools and Community Self-Determination Act of 2000 (SRS). Also known as Forest Fee revenue, this act provides funding to counties for schools and roads, and Title III of this act provides funding for service on Federal land. Coconino County has over 4.7 million acres of federal land, and has typically received between $3 and $4 million of funding from this act. Coconino County uses Title III funds for search and rescue, Sheriff patrol, forest fuels reduction, and emergency services on County federal land. Under the reauthorization of the Act, a percentage of Forest Fee revenue goes to a Resource Allocation Committee that funds projects related to Federal land protection. The remainder funds schools and road improvement projects. The original act was passed in 2000 and expired at the end of 2007. A one year extension to this act was passed in 2008 and a three year reauthorization extended the act through Federal Fiscal Year 2011. On July 6, 2012, the Secure Rural Schools and Community Self Determination Act of 2000 was reauthorized for Federal Fiscal Year 2012 as part of Public Law 112-141. If this act is allowed to expire at the end of the reauthorization, the County will lose $2 million in funding for vital services on Federal land and County schools will lose over $1.5 million of annual funding. At the time this document was being created, the Act was reauthorized for an additional Federal Fiscal Year. Coconino County, Arizona FY14 Adopted Budget 20 Letter to the Citizens The Payment in Lieu of Taxes (PILT) program is another Federal revenue source for the County. This is a payment to the County in lieu of property taxes on Federal land. Full funding of PILT was authorized for FY13, for which we receive $1.5 million annually. If full funding is not reauthorized and historical PILT funding is not maintained, the County could lose $600,000 in annual PILT payments. Other Challenges Coconino County has a history of prudent financial management. We have consistently maintained one of the lowest, or the lowest, property tax rates for all counties in the State. We have used this excess levy capacity during prior recessions to help maintain consistent service levels. Due to a voter approved proposition, our levy was frozen below our prior limit and a cap of 2% growth was placed on our primary property tax levy. This is the first recession in history where we have not had the capacity in our property tax levy to increase our rate to stabilize our revenues. At the same time we are in the process of recovering from a “great recession”, in which public demand for many of our services is at an all time high. It has become increasingly important to prioritize our services and attempt to provide more services with fewer resources. Major Funds All major funds are under financial pressure. In each fund at least one significant revenue stream is negatively impacted. This is due to the recession and/or State and Federal decisions. We are witnessing expenditures continue to grow faster than revenues. Jail District Bed rental revenues are a steady stream of revenue for the Jail District. This revenue is seeing a decrease as the local population use of beds has increased, leaving less beds to rent. The challenge being faced is the ability to hold down the local population to see a higher return in bed rentals. Also impacting bed rental revenues is a decrease in Federal rentals due these prisoners being sent to a Federal prison facility in Texas. Highway User Revenue Fund (HURF) The gas tax is the main stream of revenue for HURF. This tax is distributed based on a portion of fuel distribution and consumption and on a portion of un-incorporated population. The gasoline tax has been flat at $0.18/gallon on gasoline purchases and has not been adjusted in 22 years. This tax has declined 25.5% since FY07. FY14 budgeted HURF revenues are at FY1998 levels. Public Health Services District (PHSD) The main revenue stream for the Public Health Services District is property taxes. The property taxes are based on secondary assessed valuations, which have declined due to the recession. The district will see a decline in property taxes until the secondary valuations start to increase. The annual decrease in secondary assessed values is 13.8% Flood Control The Flood Control revenue stream is also based on property taxes and we are seeing the same issue discussed for the PHSD. With the decline of secondary assessed values, we will see a lower collection in property taxes that go towards flood control projects. The Board of Supervisors will be discussing the Flood Control projects that have been delayed due to resources being redirected to the Schultz Flood area. This discussion will lead to the prioritization and scheduling of high priority projects. CPOS The Capital Projects and Open Space fund is based on a voter approved sales tax. The sales tax is set to expire in FY2015. Discussions are set to take place to decide on options for maintaining newly acquired and improved parks and land. Coconino County, Arizona FY14 Adopted Budget 21 Letter to the Citizens Collaboration Coconino County is involved in several multi-agency collaborative efforts, including the Northern Arizona Public Employee Benefit Trust (NABEPT), which includes the City of Flagstaff, Coconino Community College, the Northern Arizona Intergovernmental Public Transportation Authority, and Flagstaff Unified School District. NAPEBT has been instrumental in the cost containment of employee health benefits. We have averaged significantly lower increases in our health insurance premiums over the past several years when other agencies have seen cost increases of 10% or more. We also have law enforcement services co-located with the City of Flagstaff, which creates efficiencies in the jail system. Our collaboration with all area criminal justice organizations through the Criminal Justice Coordinating Council has identified efficiencies in the criminal justice system, creating a better system for all users. The Coconino County Board of Supervisors relies on recommendations from the Library Board, which is made up of representatives from all County libraries. This collaboration results in library funding recommendations for all district libraries given the available resources. One of the State budget impacts requires counties to pay the cost of restoration to competency cases. Historically the people requiring these services were treated at the Arizona State Hospital. Coconino County formed a collaboration with Yavapai County to treat cases in a Yavapai facility, substantially reducing costs to both Yavapai and Coconino County for this State shifted cost. The FY14 estimated cost savings as a result of this partnership totals over $100,000. Although we have faced some financial challenges in recent years, and difficult decisions will continue to be needed to maintain a balanced budget, the Board of Supervisors is optimistic that FY14 will continue to show economic recovery, and that through investments we have positioned Coconino County to deal with what lies ahead. We are proud of our ability to minimize the impact the recession has had on our service delivery to citizens, and look forward to continuing to provide outstanding service this year. Sincerely, Elizabeth Archuleta, Chairperson Coconino County Board of Supervisors Coconino County, Arizona FY14 Adopted Budget 22 Budget Summary 23 Community Profile History and Government History of Coconino County  Prior to 1891 Coconino County was considered the northern 70% of Yavapai County. However, citizens of Northern Arizona felt the distribution of tax money was going primarily to Prescott to improve roads and railroads in that area as the Yavapai County seat. In 1887 citizens petitioned for secession from Yavapai County.  It wasn’t until February 19, 1891 that Coconino County was established by the 16th Territorial Assembly with an initial population count of 4,000. An election was held that established Flagstaff as the permanent County seat.  A group of taxpayers, seeing the need for the new County to have a place to conduct its business, pressed the U.S. Congress to pass a bill authorizing the Board of Supervisors to issue bonds for the construction of a County building. The Honorable D. M. Riordan was sent to Washington, D.C. to lobby for its passage. In July of 1894, President Grover Cleveland signed the bill, paving the way for the construction of the Historic County Courthouse, which is still used today. Coconino County Courthouse - Circa 1902 Coconino County Courthouse - December 2012  Coconino County had three Supervisors from establishment until January 1981 when the County was split into five Districts.  The assessed valuation reported by the Board of Supervisors in 1891 was $1,975,975. It has grown to $1,519,086,333 in FY2014. Form of Government County government in the United States developed out of the British system of local government (first known as shires - then counties) whose origins can be traced to the 5th century. The traditional primary functions of County government in the United States include law enforcement, the recording of deeds and other documents, and the provision and maintenance of public works such as roads and parks. Coconino County’s government consists of an elected Board of Supervisors who in turn appoint a County Manager. There are five districts, each represented by a Supervisor, and the County Manager serves as the Chief Administrative Officer for the organization. Departments are either headed by an appointed official or an elected official. Elected offices are statutorily determined and include the Sheriff, County Attorney, Recorder, Treasurer, Assessor, Superintendent of Schools, Constable, Clerk of the Superior Court, and the Judiciary. Other departments, such as Community Services and Health, provide services to the community that are either Federally or State mandated or serve the local population’s need and are headed by appointed officials. Coconino County, Arizona FY14 Adopted Budget 24 Community Profile County Services The County, through its various departments, provides a wide array of services to citizens of all ages. Departments with similar missions and functions are grouped into five service areas. The following paragraphs summarize the services provided by the County as well as services that the County does not provide but may be available from other governmental entities such as fire districts or school districts.  General Government includes the offices of the Board of Supervisors, County Manager, Assessor, Recorder, Superintendent of Schools, Treasurer, and Non-Departmental. The Board of Supervisors establishes administrative policy and direction for the County. The County Manager, as the Chief Administrative Officer, implements and administers organizational policies and procedures, and provides support for County initiatives and programs. The County Manager’s Office also has an emergency management division that provides capability for local governments, businesses, organizations, and individuals to respond to, prepare for, recover from, and mitigate the effects of any natural or human-caused emergency or disaster. The Assessor values property for the purposes of taxation and is responsible for a property tax appraisal and administration system, which was previously handled by the Department of Revenue. The Recorder processes and creates a public record of all documents received, such as deeds to land ownership, and manages all aspects of elections, including voter registration and outreach. The Superintendent of Schools advises County School Districts on all budget and finance matters, School Board elections, filling School Board vacancies, and reporting and monitoring teacher certification. The Treasurer collects property taxes for the State, County, incorporated cities and towns, school districts, and special districts. Non-Departmental covers County-wide revenues and expenditures, along with those not directly linked to the functions of one department.  Justice System includes Adult Probation, Clerk of the Superior Court, Constable, County Attorney, Justice Courts in Flagstaff, Fredonia, Page and Williams, Juvenile Court Services, Legal Defender, Public Defender, Sheriff, and Superior Court. The shared purpose of this area is to provide a safe and secure community while administering justice fairly and efficiently. Responsible departments perform pre-trial release and pre-sentence investigations, supervise a wide range of court clients (both adult and juvenile), provide court services to serve the judicial needs of the County, prosecute felonies and juvenile offenses including all misdemeanor cases occurring in the unincorporated areas of the County, prosecute and defend all civil litigation involving the County and its officers, provide law enforcement and patrol services to citizens, operate the County jail, provide access to stakeholders’ records of the Superior Court, and provide legal representation to indigent persons. Other services to citizens include the issuance and recording of marriage licenses, processing passport applications, resolving matters in small claims court, assisting in mental health commitment proceedings, managing citizen volunteers in community policing efforts, and providing law enforcement and search and rescue operations on Lake Powell and the Colorado River.  Health and Social Services includes the Career Center, Community Services, and the Public Health Services District. The Career Center trains youth and adults to enter or re-enter the workforce. The Career Center also provides summer employment and education for teens. Community Services works to meet the needs of the elderly population and the less fortunate citizens of Coconino County. These services include a nutrition program for seniors, respite care, home care, congregate meals, public fiduciary services, emergency assistance for locating housing and paying utilities, and case management to address the needs of the elderly. The Public Health Services District’s focus is to prevent epidemics and the spread of disease, protect against environmental hazards, promote and encourage healthy behaviors, and assure the quality and accessibility of health services. The Medical Examiner’s Office is also under the Public Health Services District and investigates deaths and performs autopsies. Additionally, the Public Health Services District provides clinical health and emergency services to County jail inmates and juveniles in detention. Coconino County, Arizona FY14 Adopted Budget CREC - March 2013 25 Community Profile County Services  Community Development includes the departments of Community Development, Kachina Village Improvement District, Parks and Recreation, and Public Works. The Community Development Department administers and enforces County zoning and building codes, provides inspections, and issues building permits. The Kachina Village Improvement District (KVID) is a division of the Public Works Department that provides potable drinking water and operates a wastewater treatment facility for the residents of Kachina Village. Parks and Recreation creates and maintains unique recreational opportunities including the County fair. The Public Works Highway Division is responsible for maintaining 958 miles of County roadways. Of this total, 222 miles of roads are on Reservation lands and 258 miles on Forest Service land. This division also provides engineering services for roads and bridges, signing and striping of roads, and the management of the County’s vehicle fleet through Mechanical Services.  Internal Services includes Facilities Management, Finance, Human Resources, and Information Technology. These departments primarily provide services for all County departments. Some of the services provided include: providing a safe and clean working environment for all employees and citizens, providing sound financial stewardship of County resources, job recruitment, classification, compensation, training, safety, employee benefits, and networking and programming of the County’s information systems. Services Provided by Other Agencies Many services are provided to County residents and visitors through agencies and governmental entities other than the County. The County does not have or manage fire stations, school districts, potable drinking water and wastewater disposal systems (with the exception of KVID), hospitals, airports, animal shelters, or libraries. The County is also not authorized by Statute to construct roadways but is authorized to perform maintenance and improvements to existing roadways. All of the services listed here are provided to residents by individual cities and towns or through special districts of these agencies. Non-profit organizations also provide various services throughout Coconino County. The Navajo Nation and the Hopi Nation lie partly or entirely within the County’s boundaries. Some services are provided by the Federal Government on Tribal Lands. Under intergovernmental agreements (IGA’s), the County provides road maintenance programs on tribal lands. Prior to FY14, the County also provided solid-waste disposal services on tribal lands under these IGA’s. The Northern Arizona Intergovernmental Public Transportation Authority (NAIPTA) includes transportation agencies from around Northern Arizona in Coconino County. This organization administers the fixed route Mountain Line Transit System throughout the City of Flagstaff, the ADA-compliant special needs para-transit VanGo system, and the Roadrunner Transit System in Sedona. These services were previously provided by the County Transportation department (which is now part of NAIPTA). Coconino County, Arizona FY14 Adopted Budget 26 Community Profile Geography and Land Use Coconino County - at 18,661 square miles - is the largest county in Arizona and the second largest in the United States. Of the 18,661 square miles in Coconino County, 18,619 square miles are land and 42 square miles are water. (U.S. Census Bureau)    Coconino County’s land area is larger than nine of the smallest states: Vermont, Connecticut, Delaware, Hawaii, Maryland, Massachusetts, New Hampshire, New Jersey, and Rhode Island. Despite its size, Coconino County is one of the most sparsely populated counties in Arizona with a population of 7.2 persons per square mile. (U.S. Census) I n c om pari son , t he U . S . population density is 87.4 persons per square mile. (U.S. Census)  Due to its vast size, it is difficult for Coconino County to provide all of its available services in each community.  The County is continually striving to provide more critical needs programs in outlying and rural communities.  The County is also making technological advancements, which allow more services and information to be provided online. For example, taxpayers can now make property tax payments online. Coconino County’s topography is marked by large mountain ranges, deep canyons, red rocks, and the largest contiguous Ponderosa pine forest on earth. It is home to Arizona’s highest point - Mount Humphreys in the San Francisco Peaks, elevation 12,633 feet. The difference in elevation from the County’s lowest point at the Colorado River to its highest point at the summit of Mount Humphreys is 11,574 feet. Coconino County is home to the Grand Canyon National Park, which was granted National Park status on February 26, 1919 in a bill signed by President Woodrow Wilson. That year, the park hosted 44,173 visitors. Today, nearly five million people visit the Grand Canyon annually. Glen Canyon Dam, located on the northern border of the County, was completed in 1963. Its construction led to the creation of Lake Powell and the Glen Canyon National Recreation Area. Coconino County Land Composition (18,619 Square Miles) Other/Public Land - 7% Bureau of Land Management - 5%  Nine entities own 70% of all privately owned land in Coconino County. (Northern Arizona University Rural Policy Institute)  Coconino County is home to five Federal recreation areas: Glenn Canyon National Recreation Area, Grand Canyon National Park, Wupatki National Monument, Sunset Crater National Monument, and Walnut Canyon National Monument.  Coconino County is home to two State recreation areas: Slide Rock State Park and Riordan State Historic Park.  Coconino County is home to 30 Municipal parks, 6 County parks, and 1 natural area. Reservation - 39% State Land - 10% Private Land - 12% Forest Service - 27% Source: ALRIS/Coconino County GIS Coconino County, Arizona FY14 Adopted Budget 27 Community Profile Population Profile According to the Arizona Department of Administration, Office of Employment and Population Statistics, the estimated population of the area in 2012 was approximately 134,313 people. This is less than a 1% decrease from the 2010 Census population of 134,431 and is a 15.5% increase from the 2000 Census population of 116,320. The Arizona Department of Administration, Office of Employment and Population Statistics estimates that the 2013 population projection for Coconino County is 135,446. Projected Population (2004-2014) Population Distribution by Age (2013) 65+ years - 10% 0-19 years - 29% 45-64 years - 24% 20-44 years - 37% Source: Arizona Department of Administration, EPS The population data shows a large increase in the 15 - 24 year old age group from 2000 to 2010. This trend is reflective of the expansion and growth of Northern Arizona University, which is located in central Flagstaff. The data also shows an increasing trend in the retiree age group from 50 years and above, while the age group from 25 - 49 years old has remained relatively flat over the last ten years. Projections going forward show the 15 - 24 year old age group will level out, but the retiree population for the area is projected to continue growing, which result in an increased demand for services provided by many County departments in the future. Annual Population Growth Rates (1950-2010) Population Composition (2013) African American - 1% Asian/Pacific Islander - 2% Native American - 28% 1950-1960 1960-1970 1970-1980 1980-1990 Other - 8% White - 61% Source: Arizona Department of Administration, EPS 1990-2000 2000-2010 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% Of the reported population above, 14% of people also identify themselves as Hispanic, which can be of any race. Growth rates for the State of Arizona have been approximately three times the national average for the past 20 years. Maricopa County has experienced the highest population growth in Arizona since 1980. The average annual growth rate for Coconino County was 1.9% per year from 1990—2000, which is below the State average. This rate decreased slightly to 1.5% from the 2000 census to the 2010 census. However, the City of Flagstaff is experiencing the highest growth rate in the County since the 2000 census. According to the 2010 Census, Arizona is the second-fastest growing state behind Nevada. Coconino County, Arizona FY14 Adopted Budget 28 Community Profile Population Profile Incorporated Populations An incorporated area is a city or town that has an established local government. The charts below reflect the local populations for the incorporated areas of Coconino County. The City of Flagstaff, the County Seat, is Northern Arizona’s largest city, which serves as the trade and tourist center for the County. Arizona Coconino Flagstaff Fredonia Page Sedona* Tusayan Williams 1990 Census 3,665,339 96,591 45,857 1,207 6,598 2,316 2,532 2000 Census 5,130,632 116,320 52,894 1,036 6,809 2,963 562 2,842 2010 Census 6,392,017 134,421 65,870 1,314 7,247 2,842 558 3,023 2013 Estimate 6,572,232 135,446 67,213 1,307 7,388 2,819 550 3,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 - *Represents the portion of Sedona that lies in Coconino County. Source: Arizona Department of Administration, EPS Unincorporated Populations An unincorporated community is the general term for a geographical area having a common social identity without the benefit of a municipal organization or official political designation (i.e. incorporation as a city or town). There are two main types of unincorporated communities:  A neighborhood or other community existing within one or across multiple incorporated areas. In this case a community is part of a municipal government, but not separately incorporated from it.  A neighborhood or other community existing outside of an incorporated municipal government. Coconino County Unincorporated Areas Bellemont Bitter Springs Blue Ridge Cliff Dwellers Clints Well Doney Park Forest Highlands Forest Lakes Fort Valley Grand Canyon Village Greenhaven Happy Jack Jacob Lake Kachina Village Kaibab Estates West Leche-e Lees Ferry Marble Canyon Mormon Lake Mountainaire Munds Park/Pinewood Parks Red Lake Stoneman Lake Timberline/Fernwood Tuba City Valle Vermilion Cliffs Winona Select Unincorporated-Census Designated Places (CDP) Populations CDPs are delineated solely to provide data for settled concentrations of populations that are identifiable by name but are not legally incorporated under the laws of the state in which they are located. PLACE Tuba City Kachina Village Kaibito Parks Coconino County, Arizona POPULATION 8,547 2,602 1,511 1,179 PLACE Mountainaire Leupp Cameron Munds Park FY14 Adopted Budget POPULATION 1,111 944 878 626 29 Community Profile Tribal Lands Coconino County has several Native American Reservation lands and communities within its borders, including the Havasupai, Hopi, Hualapai, Kaibab Paiute, and Navajo tribes. Reservation Geographic and Economic Profiles The Havasupai have lived in the Grand Canyon and central Arizona for over 1,000 years. The reservation consists of plateaus and canyon lands and abuts the western edge of the Grand Canyon’s south rim. The village of Supai is in the 3,000-feet deep Havasu Canyon. The Havasupai economy is driven by tourism, based on the more than 12,000 visitors annually who hike or ride into the Canyon and use the Tribe’s services. Population within Coconino County (2010 Census): 465 Enrolled Tribal Members: 667 Land Area: 293.8 Square Miles The Hopi Reservation lies partially in Coconino County and in neighboring Navajo County and consists of three major mesas with a maximum elevation of 7,200 feet and low deserts and gullies. The village of Old Oraibi is believed to be the oldest continuously inhabited village in the United States (established possibly as early as 1150 A.D.). The Hopi Land economy is principally driven by Federally funded programs (46% of all employment) and private sector service businesses (54%). Other economic activities include cattle production, tourism, coal mining, royalties, and construction. Population within Coconino County (2010 Census): 1,145 Tribal Members: 12,008 Hopi; 10,590 enrolled Land Area: 2,438.6 Square Miles The Hualapai Reservation lies along the Colorado River and the Grand Canyon in both Coconino and Mohave Counties. The terrain is characterized by hills, rugged mesas, forests, cliffs and gorges. The Tribal economy relies on cattle ranching, timber activity, tourism, river rafting, art, and hunting expeditions. The tribe has also undertaken several improvement projects such as construction, paving, lighting, and water treatment installations and other infrastructure. Population within Coconino County (2010 Census): 6 Enrolled Tribal Members: 2,156 Land Area: 1,550.2 Square Miles The Kaibab Paiute Reservation crosses both Coconino and Mohave Counties along Kanab Creek adjacent to the Arizona-Utah border. Its terrain is characterized by grasslands and mesas. The Tribe is part of the Southern Paiute Nation and speaks a Uto-Aztecan language along with English. The Tribal economy is based on livestock and tourism as Arizona Highway 389, the central artery between Las Vegas and Lake Powell, crosses the reservation. Population within Coconino County (2010 Census): 0 Enrolled Tribal Members: 233 Land Area: 188.7 Square Miles The Navajo Nation, the largest reservation in the United States, lies partly in Coconino, Navajo, and Mohave Counties, as well as Utah and New Mexico. Its terrain consists of desert, grasslands, mesas, forests, mountains, and waterways (including Lake Powell). Landmarks include Canyon de Chelly National Park, Monument Valley, the Little Colorado River, Four Corners, Petrified Forest National Monument, and Rainbow Arch National Monument. The Tribe’s economy is driven by several diverse sectors, including livestock ranching, arts, oil production, services and tourism. Population within Coconino County (2010 Census): 23,411 Enrolled Tribal Members: 255,543 Land Area: 18,119.2 Square Miles Coconino County, Arizona FY14 Adopted Budget 30 Community Profile Employment and Economy  The economy of Coconino County is based primarily on public administration, the service industry, wholesale and retail trade, and tourism. The City of Flagstaff (the County seat) is the center of educational, governmental, and scientific employment and is becoming a center for research and development as well as for the manufacture and distribution of high-technology products.  Tourism accounts for 84% of total cluster employment (cluster defined as the geographic concentration of interdependent companies, suppliers, products, labor pool, and institutions that together constitute a significant competitive advantage for a region). Cluster employment is concentrated in eating and drinking places, lodging, and the Federal government (the National Park Service and the U.S. Forest Service).  Major employers include: Northern Arizona University, Coconino Community College, the Unified School Districts, the U.S. Forest Service, the U.S. National Park Service and the Navajo Nation in the government sector; Flagstaff Medical Center, W.L. Gore and Associates, ARA Leisure Services, Nestle-Purina, Walgreens, and SCA Tissues in the private sector. Educational Attainment 25 years + 2013 Employment by Industry (as of May 2013) State and Local Government Leisure and Hospitality Trade, Transportation, and Utilities Educational and Health Services Manufacturing Federal Government Professional and Business Services Mining and Construction Other Services Financial Activites Information 16,500 13,800 8,800 8,700 4,400 2,800 3,000 2,000 1,600 1,200 400 9th or 10th Grade - 8% Less than 9th Grade - 6% Graduate or Professional Degree - 13% Source: Arizona Department of Administration, EPS Bachelor’s Degree - 17% Associate Degree - 7% High School Graduate - 24% Some College (No Degree) - 25% Source: American Community Survey, 2005-2009 The Arizona Department of Administration, Office of Employment and Population Statistics is projecting a 4.0% increase in Nonfarm jobs across the State over the two projected years of 2013 and 2014, which is slightly lower than original projections. Although the job growth is occurring slowly, the local economy has been hit by the effects of sequestration and the payroll tax increase. Average Unemployment Rate (2004-2013) Top Ten Property Taxpayers (2012) Arizona Public Service Company Transwestern Pipeline Company W.L. Gore & Associates Incorporated Unisource Energy Corporation El Paso Natural Gas Company City of Los Angeles Department of Water & Power BNSF Railway Company Qwest Corporation Nevada Power Company Red Feather Properties LTD Partnership Source: Coconino County Assessor Source: Arizona Department of Administration, EPS Coconino County, Arizona FY14 Adopted Budget 31 Community Profile Housing  In 2011, the average household size in Coconino County was 2.78, while the average family size was 3.26. Both figures represent a 3% decrease compared to the 2000 Census data.  In 2011 Coconino County had 64,021 housing units, which was a 1.11% increase from the 2010 Census and a 19.79% increase from 53,443 units in 2000. According to the US Census Bureau, the median home value in Coconino County in 2011 was $246,600, a 1.45% decrease from the prior year. As home values decrease in Coconino County, home ownership is slowly beginning to increase again. Total Housing Units (2010) Occupied Housing Units (2010) Renter Occupied - 39% Vacant - 26% Owner Occupied - 61% Occupied - 74% Source: US Census Source: US Census  For the period from March 2013 to May 2013, single-family home sales in the greater Flagstaff area were down 31.5% compared to the same period in 2012. The median home sales price also declined by 10.2% compared to the same period in the prior year.  As of May 2013, 1 in every 686 housing units in Coconino County foreclosed compared to 1 in every 742 housing units in the State of Arizona.  Foreclosure activity for Coconino County was down 15% in May 2013 compared to the same month the prior year. Geographic Foreclosure Comparison Coconino County Foreclosure Activity Source: RealtyTrac.com Coconino County, Arizona FY14 Adopted Budget 32 Policies That Guide the Budget The financial goals of Coconino County include: accountability to the citizenry, stewardship of public resources and the purposes for which they are intended, helping users assess whether current year revenues are sufficient to pay for services provided in that year, to not burden taxpayers for services previously provided, to protect the County’s capital investments and to realistically present the financial picture of the County. These goals are incorporated into the budget process along with the policies, goals, and priorities of the County to develop a budget that works to meet the needs of all citizens in Coconino County. Policy Requirement of the Budget The Board of Supervisors and the County Manager adopted fiscal policies, budget management policies, and strategic goals and priorities which are used by the departments to guide them through the budget process. Early in the budget process cycle, departments are required to provide revenue and expenditure estimates for the current fiscal year and planned revenues for the following year. The budget team uses these estimates to assist in the update of a ten-year financial plan which is used to monitor changes in available revenues and expenditure levels. Departments also provide an estimate of available fund balances in their Special Revenue Funds to be carried over to the next fiscal year. Departmental requests for incremental increases emphasize funding for program and service changes rather than specific items to be purchased. All decisions are subject to the availability of the County’s financial resources and consistency with program and policy goals set out for the budget process. State Legal Requirements of the Budget The budget process used by Coconino County is developed each year to meet the requirements of both Arizona State Statutes and the County’s management and policy needs. The State Statutes that govern the process are ARS 11-705 and ARS 42-17101 through ARS 42-17110, which establish a fiscal year ending date of June 30th along with specific schedules for the adoption of the Tentative Budget, the adoption of the Final Adopted Budget, and the setting of tax rates for all counties in Arizona. The County is required by statute to adopt a balanced budget each year. A balanced budget has the sum of estimated net revenues and estimated fund balances equal to appropriated expenditures. Once the Final Adopted Budget is approved (legally required by the first Monday in August), it may not be increased and State Statutes prohibit expenditures in excess of this budget total. Additionally, actual expenditures may not legally exceed the expenditure appropriations at the level the budget is adopted and must comply with ARS 42-17106. During the year, the Board of Supervisors may make changes to the budget, which can include adjusting appropriation levels between funds or departments, as long as these changes do not increase the Adopted Budget total. Adjustments to the budget are processed by the budget team and are reviewed in accordance with State laws and the County budget management policy. How Policies Guide County Management and the Budget Since 1996, the Board has had a set of fiscal management policies which guide budget recommendations. They are reviewed and revised every year at the beginning of the budget process. The policies were developed: (1) (2) (3) (4) (5) to significantly contribute to the County’s ability to insulate itself from fiscal crisis to promote its long-term financial stability by establishing clear and consistent guidelines to provide perspective to the financial picture of the entire County rather than single issues areas to link long-run financial planning with day-to-day operations to provide the Board of Supervisors and the citizens of Coconino County with a framework for measuring the fiscal impact of government services against established fiscal parameters. Coconino County, Arizona FY14 Adopted Budget 33 Policies That Guide the Budget Fiscal Policy The County has five main aspects of its fiscal policy: operating budget policies, capital budget policies, revenue policies, reserve policies and debt policies. Operating Budget Policies The budget is a plan for allocating resources.  The County shall annually adopt a balanced budget by fund and department. A balanced budget has the sum of estimated net revenue and estimated fund balances equal to appropriated expenditures.  The County shall not use debt or bond financing to fund current operating expenditures.  The County shall generally use only recurring revenues to fund recurring expenditures. Non-recurring revenues shall generally not be used to fund recurring expenditures.  The County shall maintain a budgetary control system to ensure adherence to the Adopted Budget and associated appropriations. Quarterly reports shall be provided comparing actual revenues and expenditures to budgeted amounts.  All departments shall share in the responsibility of meeting policy goals and ensuring long-term financial viability. Future service plans and program initiatives shall be developed reflecting policy directives, projected resources, and future service requirements. In order to ensure proper policy discussion, discontinuation (or “sunset”) provisions shall be incorporated into service plans, as appropriate. Budgets should be developed to meet the strategic goals and priorities of the organization.  The County will develop and annually update a ten-year financial forecasting system, which will include projections of revenues, expenditures, future costs of current budget decisions and costs, and financing of capital improvements.  Requests for increases in funding will be evaluated within the context of the request’s financial impact on the County’s financial condition on an on-going basis, the County’s expenditure limitation, its impact on organizational performance, its future cost-benefit to the County, and its importance in accomplishing specific outcomes of the strategic priorities for the organization.  The County shall move in the direction of identifying internal services that can be allocated to the different funds and departments of the organization. This allocation should be equitable, based on the use of these services. An indirect cost plan shall be prepared every year to determine the allocation basis for such services.  The cost-benefit of all County services, both internal and external, shall be analyzed periodically and recommendations shall be made about the continuation of these services.  The County Manager shall follow the adopted fiscal policies when developing a recommended budget. The County will actively seek to move towards reporting costs and benefits associated with programs, even as they cross departmental lines in the County’s operating budget.  Full reporting of all costs, direct and indirect, current and future, will be expected as part of the new funding and services decisions. Unless a decision is made by the Board of Supervisors to support a program, grant funds will be expected to cover their full cost and not be looked at in simple terms as “free” funding.  When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be reduced sufficiently to create a positive cash balance. This responsibility resides with the department. Coconino County, Arizona FY14 Adopted Budget 34 Policies That Guide the Budget Capital Budget Policies The capital budget provides resources for capital maintenance and future capital needs, without adversely affecting the operating budget.  The County shall establish an adequate contingency for the maintenance and orderly replacement of capital assets. This is to protect the County’s capital investments and minimize future maintenance costs.  The cost of all new capital projects should include a projection of the future maintenance costs of the assets.  Expenditures for maintenance supplies and materials for replacement items (other than motor vehicles) along with lease/purchase costs shall be budgeted as an operating item. These appropriations will not be placed in the capital budget.  The County shall purchase capital assets using pay-as-you-go financing whenever economically feasible. When economic and statutory constraints make pay-as-you-go financing impractical or financially unwise, the County will consider conservative borrowing to fund the acquisition of capital assets.  Departments will develop and maintain capital replacement plans for major capital repairs and replacements.  Capital projects may begin expending funds for planning and design costs prior to the implementation of a final plan of financing. Expenditures for construction shall begin after the implementation of a final financial plan, which could be pay-as-you-go or debt financing. Revenue Policies Funding for public programs should be derived from a fair, equitable and adequate resource base, while minimizing tax differential burdens.  The County will try to maintain a diversified and stable revenue structure to shelter it from the short-term fluctuations in any one revenues source.  The County will follow an aggressive policy of collecting tax revenues. The County shall continuously explore new sources for revenue.  The County shall consider user fees, when appropriate, to fund services. User fees should be used when there is a direct relationship between the costs of the service and the user. User fees allow the County to provide services without increases to the general tax burden.  The County will establish recovery rates for direct and indirect costs for user fees and charges. These shall be regularly reviewed to determine if pre-established recovery goals are being met.  The County will conservatively estimate its annual revenues by an objective, analytical process. This will include the use of historical trends, current local economic trends, national and global economic trends, and changes in State and Federal laws and policies.  Revenues will be projected for ten years and projections shall be updated quarterly each year.  Each fee and permit revenue source will be evaluated every other year. Inflationary increases to these fee sources will be recommended to maintain a level recovery percentage, unless compelling justification is presented to maintain current fees. Coconino County, Arizona FY14 Adopted Budget 35 Policies That Guide the Budget Reserve Policies Responsible reserve policies will provide adequate resources for cash flow and contingency purposes, while maintaining reasonable tax rates.  The County will maintain a contingency for cash liquidity purposes (i.e. designated fund balances) in the County General Fund equal to at least 10% of its annual revenue budget.  The County will utilize a revenue smoothing reserve allocation of 5% of its annual revenue budget. These funds should only be utilized to cover short-term drops in County revenues to maintain services levels in difficult economic times. This fund is to be replenished as revenues increase.  The County will maintain a contingency account (a.k.a. County contingency) for the General Fund’s annual operating budget to provide for unanticipated expenditures or to meet unexpected increases in service demands. Use of these funds is subject to the County Manager’s approval.  In other major funds, the County will maintain a contingency fund for cash liquidity purposes (i.e. designated fund balance) equal to at least 10% of their annual operating budget.  Available fund balances shall not be used for on-going operating expenditures unless a determination has been made that available balances are in excess of required guidelines and that plans have been established to address future operating budget shortfalls. For using fund balances, emphasis shall be placed on one-time uses.  An annual review of cash flow requirements and appropriate fund balances shall be undertaken to determine whether modifications are appropriate for the reserve/contingency policies. Debt Policies Responsible debt management policy maintains the County’s ability to incur present and future debt at minimal interest rates in amounts needed for infrastructure and economic development without endangering its ability to finance essential County services.  The County will not fund current operations from the proceeds of borrowed funds.  The County will confine long-term borrowing to capital improvements or projects.  When the County finances capital projects by issuing debt, it will repay the debt within a period not to exceed the expected useful life of the project. Coconino County, Arizona FY14 Adopted Budget 36 Policies That Guide the Budget Budget Management Policy Overview  The Board uses the approved County fiscal policies and strategic priorities to guide the County’s budget process. Decisions are evaluated within these contexts as well as the accompanying ten-year financial plan.  During the budget process, departments are asked to put together and evaluate a line item budget for both revenues and expenditures and present program performance measures and outcomes. Funding for all County programs will be submitted to the Budget Team, County Manager, and Board of Supervisors for recommended funding. Increases to program funding must be submitted as part of the annual budget adoption process and must be clearly tied to a specific strategic priority outcome indicator, as adopted by the Board of Supervisors.  All Program Funding Reports (PFRs) should be tied to the outcomes of the adopted Strategic Priority Areas and will be evaluated for funding based on criteria adopted by the Board of Supervisors.  In accordance with State Statutes, the County will adopt a Tentative Budget by the third Monday in July and a Final Adopted Budget by the first Monday in August. The Final Adopted Budget cannot exceed the total of the Tentative Budget. The budget process is planned with the intent to adopt the Tentative Budget by June 30. Funding Contracts with Outside Granting Agencies  All applications for new grants, which are submitted by a department during the off-budget cycle and request a match from the County’s General Fund, must be approved by the Board of Supervisors.  All applications for new grants, submitted by a department during the off-budget cycle, which do not require a match from the County’s General Fund, must be approved by the County Manager.  If new grants or contracts are received by the County, either by any of its agencies headed by elected or appointed officials, they must be approved first by the Board of Supervisors.  Under ARS 42-17102, all expenditures must be shown in the budget, regardless of the source of the funds which pays for the expense.  Departments must appropriate funds for grants that are received off-budget cycle. If it is a new grant, an appropriation is made to the budget holding account. Once the grant is awarded, a budget adjustment is made to move the appropriation into the new fund.  Grant funds that have accumulated a fund balance must expend that fund balance before requesting new funds from the granting agency. An exception is made when there are grant restrictions on the use of the fund balance for a specific purpose. Note: When the County, or any of its granting agencies or elected officials, receives a grant from an outside source, it generally incurs obligations. Grants are generally given for a specific purpose. At a minimum, in accepting the grant, the County assumes the obligation of ensuring that the grant money is spent only for the specific purposes attached to the grant. In addition, there may be impacts to internal service departments, reporting obligations, compliance with nondiscrimination laws, indemnity and releases—all of which become County obligations upon receipt of the grant funds. In accordance with ARS 11-201, the Board of Supervisors is the only entity that has the authority to incur financial, legal, and other obligations on behalf of the County, its agencies, and elected officials. Although some County officials may have express or implied authority to enter into contracts, all of their expenditures are Coconino County, Arizona FY14 Adopted Budget 37 Policies That Guide the Budget subject to budgetary approval by the Board of Supervisors. To ensure fiscal control, the Board of Supervisors must approve all contracts or specifically authorize a designated elected or appointed official to enter into contracts. Under ARS 11-401, County officials are listed as the: Sheriff, Recorder, Treasurer, Superintendent of Schools, County Attorney, Assessor, Supervisors, Clerk of the Board of Supervisors, and the Tax Collector (the Treasurer is the ex-officio tax collector). Delegation authority for appointed officials is in accordance with a specific action taken by the Board of Supervisors. Budget Amendments  Budget amendments throughout the fiscal year, if approved, cannot increase the budget over the adopted total.  Under the State’s Budgetary Statutes that apply to counties, total expenditures cannot exceed the final appropriation in a given fiscal year, once the budget is adopted.  The County’s Board of Supervisors can amend the total appropriations for an individual fund. To guarantee compliance with State Statutes, when one fund’s total appropriation is increased, another fund’s appropriation must be reduced by an equal amount.  Budget amendments are defined as a change in the total appropriations amount at the department or fund level; reallocation of line items is within a department’s budget authority subject to certain internal approvals (see departmental responsibilities below).  All requests for budget amendments that change the budget in a fund or increase the total department budget should be made through the County Manager with final approval from the Board of Supervisors in the form of an agenda item with accompanying documentation.  Departments should use the pull-down menu in the agenda routing software to note that an agenda item requires a budget amendment and a BA should be processed. Any requests for increased general fund support should be clearly explained in the fiscal impact section of the staff report.  Accompanying documentation with an agenda item includes details of the changed budget. The budget changes must be entered in the financial management system (HTE) by the department. When amendments include a request for contingency funds it should be noted specifically in the agenda item. Additionally, when amendments include a request for new staff, it should be noted specifically in the agenda item. An agenda item without this documentation cannot be processed.  All requests from departments to expend appropriations in their budget for a purpose other than for what the appropriation was originally approved must be authorized by the Board of Supervisors.  Departments may expend appropriations in their budget in a program other than the program the appropriation was initially allocated towards if they are still able to achieve the outcomes in each program as presented to the Board of Supervisors in their Program Funding Reports. If a department would like to expend appropriations in their budget in a program other than the program the appropriation was initially allocated towards resulting in a change to the outcomes presented to the Board, they must receive approval from the County Manager. Departmental Responsibilities  Each department is responsible for managing its budget and ensuring compliance with these policies and procedures, i.e. performing the ongoing tracking of revenues and expenditures each month to guard against expenditures in excess of budget or the under-collection of budgeted revenues. Departments should be prepared to explain unexpected variances from the budget, to the Budget Team, County Manager, and/or Board of Supervisors. Coconino County, Arizona FY14 Adopted Budget 38 Policies That Guide the Budget  Departments may spend appropriations within their operations budget without formally reallocating the budget between line items. Budget compliance according to State Statute is at the department or fund level.  A department will need to consult with the Budget Division to expend capital or salary (including ERE) appropriations for a different purpose.  All requests for the reallocation of the budget between the operations and capital categories need to be reviewed by the Budget Division before changes can be finalized.  Requests for transfers between salaries and the other budget categories (i.e. use of salary savings) should be submitted by the department to the County Manager for approval. The department should submit the request with an analysis of how this change will impact the department’s budget. One-time salary savings cannot be used to fund recurring expenditures.  The responsibility for projecting the on-going impact will be calculated by the department and must accompany budget submissions.  To aid departments in managing their budgets, the Finance Department shall send out monthly expenditure and revenue reports to the business manager of each department and include a year-to-date percentage of budget for each line item.  Departments should monitor their revenues on a monthly basis. If revenue estimates drop more than 10% below the amount projected in the budget, the department should contact their Budget representative with an updated revenue figure. Policy for Budgeted Expenditure Carryovers The Board of Supervisors adopts an annual budget which includes every department’s approved expenditures for the year, with the dollar amounts distributed in detail according to the program and category of expense. Major expenditure categories are salaries, benefits, operations, travel, and capital. Policy guidelines and the criteria for requesting and approving carryovers are as follows:  A department may request to carryover an approved capital expenditure appropriation into the next fiscal year when they do not expect to expend all of the appropriation for the project by the end of the current fiscal year. Requests to carryover operating budget items, however, would be limited to special studies or special projects, and one-time expenditures for a specific purpose, such as postage of a major mailing. As with capital, the request should be based on the department’s estimate that the project or study will not be completed in the current fiscal year.  Departments should submit carryover requests during the budget process when they identify current expenditure appropriations that will need to be completed in the next fiscal year.  Budget appropriation dollars must exist in the current year’s annual budget so that there is already an appropriation that may be carried over to the next year. Requests for carryovers will be funded from the same source as the original appropriation.  The original budget appropriation from which the carryover is being requested will almost always be a one-time funding. If the carryover is approved then the carryover amount is a one-time appropriation in the next fiscal year’s budget and does not become part of that department’s base budget.  Approval of carryover requests is subject to available funds. Grants and Special Revenue Funds need to specify the funding source for every carryover request. Coconino County, Arizona FY14 Adopted Budget 39 Policies That Guide the Budget  The total actual expenditures for all year may not exceed the total project budget, regardless of the annual amount appropriated.  Capital expenditures are the most frequent type of carryover request. Often a project is begun in one fiscal year but must be completed in the next fiscal year. This is especially true of major road construction and maintenance projects, building construction or renovation projects, and purchases of major pieces of equipment where the delivery date is after the end of the current fiscal year.  Salary and employee benefit budget appropriations generally do not meet the criteria for carryovers. General Fund Expenditures, Revenue, and Support  Budget management is at the expenditure category level by fund and program. Revenues are considered estimates. An increase in revenue above the budgeted amount does not automatically equate to an increase in an expenditure appropriation in the General Fund.  Departments are expected to stay within their expenditure budget, regardless of revenue. Using additional General Fund revenue as justification for an expenditure appropriation increase will only be considered in special cases. Approval must come from the County Manager.  Routine revenue increases resulting from the fee study related to licenses and permits and charges for services will not be considered as a basis for an expenditure increase. Aside from special cases, new fees identified in the fee study for the General Fund will not be considered as justification for an expenditure appropriation increase.  For funds that receive General Fund support in the form of a transfer, it is the department’s responsibility to stay within the budgeted transfer amount. If revenues will not meet budget projections, expenditures should be reduced accordingly so that the budgeted level of General Fund support will not be exceeded. Financial Management of Personnel Expenditures  Approval for new positions, even through grant funds, must come from the Board of Supervisors.  The Board approves the funding sources for all FTEs.  Charging of an FTE to a General Fund supported cost center for more than the approved amount can be considered in special cases only. Approval can be granted on a limited-term basis and must come from the County Manager or Deputy County Manager that oversees the department. E-mail approval is recommended, with the departmental budget contact to be copied on the request. The department must have the ability to absorb the cost of the cost center change in their budget appropriation.  If positions are approved as part-time, they cannot be combined with other part-time positions to create a benefit-eligible position. An exception can be made for fully grant-funded positions that receive no General Fund support, as long as the grant allows for the benefits and there is sufficient funding in the grant(s) to cover the cost of benefits.  Benefit-eligible FTEs should not be split into part-time FTEs. If this is necessary, it should be done on a limited-term basis and re-evaluated each year. Coconino County, Arizona FY14 Adopted Budget 40 Expenditure Limitation The Arizona Constitution specifies that counties will be subject to expenditure limitations in their annual budgets. This law has been in place since fiscal year 1980 and is based upon a decision by voters to place limits on the spending capacity of local governments. Expenditures that are subject to the limit are those derived from local revenues which include property taxes, County sales tax, fees for services, permits, licenses, and court fines as well as a portion of the gasoline tax. Capital expenditures that are debt-financed are not subject to the limit. Additionally, neither are the expenditures to meet debt service obligations. Revenues received from the State or Federal government are excludable from the limit calculation as well. The Arizona Economic Estimates Commission (EEC) publishes the expenditure limit for every county by May 1 for the upcoming fiscal year beginning on July 1. FY1980 is referred to as the base year. The calculation for each successive year’s expenditure limit as set in Statute contains three parts. First, annual growth in the limit can occur based on the County’s change in population. The population factor in the calculation is the percentage growth in the County population for the current year compared to the population count as of July 1, 1978. The second factor in the calculation accounts for inflation. Each year since 1980 the current year’s national gross domestic product (GDP) implicit price deflator is compared to the 1978 GDP price deflator. The population and inflation factors are multiplied times that part of the calculation which is the expenditure base for FY1980. The result is the expenditure limit for the new fiscal year. The graph below illustrates the change in the annual expenditure limit since 1980. The annual expenditure limit for FY14 is over six times what it was in 1980 and has only increased 6% annually on average since FY00. The overall growth rate has averaged 15.4% since the expenditure limit was enacted. The Federal Bureau of Economic Statistics adjusted the formula by recalculating the base year to 1996 for the GDP price deflator and re -indexing the calculation on measuring inflation. These combined changes dramatically reduced the expenditure limit growth for the County. Coconino County to date has never exceeded the annual expenditure limit. The County has accumulated expenditure limit carry-forwards from prior years when actual expenditures were less than the limit. These amounts are being carried forward to be used this year and in future years when expenditures would otherwise exceed the limit for a particular year. These carry-forward amounts may also be used to support capital projects. The graph below illustrates changes in the expenditure limit since FY1980. Fiscal Year FY1980 FY1985 FY1990 FY1995 FY2000 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 Coconino County, Arizona FY14 Adopted Budget Expenditure Limitation 10,268,127 17,562,554 24,003,655 31,633,275 39,533,349 43,555,714 47,253,582 46,922,733 49,205,337 51,710,904 53,212,623 54,492,857 62,768,726 55,182,593 56,203,452 41 Basis of Budgeting and Accounting In FY10, Coconino County began the implementation of a Strategic Budget Process. This process implementation, combined with a downturn in the State and local economy, changed the way the budget was developed compared to prior processes. For more information on the Strategic Budget Process and the impact its implementation had on the budget development process, please see Page 100—Strategic Budget and Long Term Planning. The Basis of Budgeting Historically the County has used a base budget process for its preparation, in which each department has a base operations appropriation for the upcoming fiscal year. In FY10, it was taken a step further and budgets were developed by program. The program-based budgeting has continued to grow in each fiscal year since FY10. Each department was asked to establish a base budget for each program, not to exceed the calculated base of the entire department. The Budget Team reviewed and set the base budget by fund and department at the beginning of the budget cycle. This base amount includes personnel and operations costs. During past budget processes, departments could request incremental increases to the base amount which may have had a one-time impact (e.g., capital) or a recurring impact (e.g., requests for additional staff). Given the revenue challenges faced by the County this year, there was little opportunity to request budget increases at the total department level. Departments could increase program budgets and reallocate their resources by reducing the base budget of another program in that department. The Basis of Accounting The accounting policies of Coconino County conform to General Accepted Accounting Principles (GAAP) applicable to governmental units as adopted by the Government Accounting Standards Board (GASB). The County’s accounts are maintained in accordance with the principles of fund accounting to ensure that limitations and restrictions on the County’s available resources are observed. The principles of fund accounting req1uire that resources be classified for accounting and reporting purposes into funds or account groups in accordance with the activities or objectives specified for those resources. Each fund is considered a separate accounting entity, and its operations are accounted for in a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditure or expenses. All governmental funds are budgeted and accounted for using the modified accrual basis of accounting. The modified accrual basis of accounting is a blend of accrual and cash basis accounting concepts. Revenue is recognized when measurable and available to finance the expenditures of the current period. Expenditures are generally recorded when the related fund liability is incurred. The internal service fund is accounted for using the full accrual basis of accounting. Revenue is recognized when it is earned and expense are recorded when they are incurred. Fiduciary funds are not formally budgeted for or accounted for by the County. Coconino County, Arizona FY14 Adopted Budget 42 Fund Types Governmental Funds Governmental Funds account for the County’s general government activities undertaken in response to the needs of the citizens of Coconino County and are designed to measure the extent to which revenues obtained during the current fiscal year are sufficient to cover current expenditures. Governmental Funds include the following types: General Fund - The General Fund is the County’s primary operating fund. It accounts for all financial resources of the County, except those required to be accounted for in other funds. Revenues in the General Fund are primarily derived from sales taxes, vehicle license taxes, property taxes, license and permit fees, fines and intergovernmental sources, including State Shared Sales Taxes. General Fund expenditures include the costs associated with general government, the costs associated with providing internal services, and transfers to other funds (principally the funding of operations for health and social services). Special Revenue Funds - Special Revenue Funds account for specific revenue sources, other than major capita projects, that are legally restricted to expenditures for specified purposes. The largest source of revenue in this fund type is the Highway User Revenue Fund (HURF) which is restricted for the maintenance and construction of County roads. It is revenue returned to counties from the State-wide gasoline tax. Debt Service Fund - Debt Service Funds account for resources accumulated and used for the payment of general and special district long-term debt principal, interest, and related costs. Revenues in Debt Service Funds are in the form of transfers, sales tax, special assessments, and investment income. Funds that account for revenues and expenditures associated with special districts, which are funded through special assessments, are also currently active. The County has no general obligation debt currently outstanding. Capital Projects Funds - Capital project funds account for resources to be used for acquiring or constructing major capital facilities. The majority of current capital project expenditures are budgeted in the Parks Capital Plan Fund. Proprietary Funds Proprietary Funds account for the County’s ongoing activities that are similar to those found in the private sector but are not profit seeking; they are intended to be cost-covering. In other words, users of specific goods or services are charged amounts directly related to the costs of providing those goods or services. Coconino County has one Proprietary Fund - it is the Internal Service Fund known as the Mechanical Services Fund. Internal Service Fund - Internal Service Funds are a type of Proprietary Fund where departments are charged for the services of the funds. The fund recovers 100% of its costs through department reimbursements. The accrual basis of accounting is used for the County’s Internal Service Fund. Internal Service Funds account for the financing of goods or services provided by the department or agency to other County departments or agencies, or to other governments on a cost-reimbursement basis. The only Internal Service Fund within Coconino County is the Mechanical Services Fund that operates the County’s fleet of automobiles used for official County business. Depreciation on general fixed assets is expensed. The appropriation for this fund is not shown independently because the fund expenses are charged back to the County departments and are already represented in the Governmental Funds budget. Coconino County, Arizona FY14 Adopted Budget 43 Fund Types Fiduciary Funds Fiduciary Funds account for assets the County holds on behalf of others. Because these funds account for nonCounty assets, the County has no authority over how they are expended. They are not included in the County Budget. Fiduciary Funds include the following fund types: Investment Trust Funds - Investment Trust Funds account for investments made by the County on behalf of other governmental entities. Agency Funds - An Agency Fund is custodial in nature and does not present results of operations. These funds are used to account for assets that the government holds for others in an agency capacity. The County’s budgetary fund structure is illustrated below COCONINO COUNTY BUDGET Governmental Funds General Funds Special Revenue Funds Capital Projects Funds Debt Service Funds Major Funds The following pages present summary financial statement for all Coconino County Governmental Funds along with Major Fund financial statements. Major Funds can be any Governmental Fund type: they do not include Internal Service or Fiduciary Funds. Major Funds are defined as those meeting both of the following criteria: 1. 10% or more of the associated total revenues, expenditures/expenses, assets, or liabilities of: A. All Governmental Funds Or B. Enterprise Funds And 2. 5% or more of revenues, expenditures/expenses, assets, or liabilities of: A. All Governmental Funds And B. All Enterprise Funds Coconino County does not have any Enterprise Funds. Government officials may elect to report a fund as major if they believe that the public interest is served by the reporting—regardless of the quantitative criteria. Coconino County, Arizona FY14 Adopted Budget 44 Fund Types The following funds are considered Major Funds by Coconino County in FY14: General Fund The General Fund is the County’s primary operating fund. It accounts for all financial resources of the County, except for those required to be accounted for in other funds. Highway User Revenue Fund The Highway User Revenue Fund (HURF) accounts for the portion of revenues derived from gasoline tax and returned to the County by the State. HURF is used to support road construction and maintenance projects in the County. Jail District The Jail District is a separate legal entity established to fund the operations of the Coconino County Jail. Its primary source of revenue is a dedicated sales tax. It receives General Fund support in the form of a maintenance of effort payment. Parks and Open Space Sales Tax Fund This fund is used to account for sales tax receipts in association with the Capital Parks and Open Space (CPOS) ballot issue approved by the voters in 2002. This fund has no expenditures, but transfers money for the operating and capital portions of the CPOS projects. Public Health Services District The Public Health Services District was formed on December 15, 2009. It is funded by a property tax, General Fund support, user fees, and State and Federal grants. It funds Public Health Services in the County. Non-Major Funds This is the total of all other Governmental Funds not considered major funds. Coconino County, Arizona FY14 Adopted Budget 45 Other Funds As mentioned on pages 43 and 44, Coconino County has proprietary and fiduciary funds that are not part of the adopted budget structure. The budget for these funds are not legally adopted by the Board of Supervisors. Because these funds have FTEs or are used to offset County expenditures, we feel it is important to discuss the sources and uses of funds in our proprietary and fiduciary funds. Internal Service Funds Coconino County has an internal service fund called Mechanical Services for the operation of general motor pool. We establish a budget for this fund, in which the revenue sources comes through expenditure charges to County departments for their proportional share of vehicle usage expenditures. Coconino County went through a study to evaluate the Mechanical Services program and to determine if there are efficiencies and cost cutting measures that can be utilized to reduce County-wide motor pool costs. The end result will be the adoption of a new rate structure to give the motor pool users more control over their cost allocations. The new rates are to be effective July 1, 2014 (FY15). FY 2014 Budget Charges for Serv ices $ 3,647 ,1 64 Inv estment Income 1 0,000 Miscellaneous 1 2,000 FY 2014 Budget A ccounting Technician II 0.95 Parts Runner 1 .00 T otal Rev enue $ 3,669,164 Trades Div ision Superv isor 1 .00 Equipment Parts Specialist 3.00 Salary /ERE $ Fleet Analy st 0.25 830,262 Operations 53,525 Trav el 1 4,256 V ehicle Replacement 51 8,569 T otal Ex penditures $ 1,416,612 Increase/(Decrease) in Fund Balance $ 2,252,552 Fleet Serv ices Manager 0.25 Mechanic 4.00 Mechanic, Lead 1 .00 Trades Superv isor 1 .00 T otal FT Es 12.45 Investment Trust Funds: Courts The Justice Courts and Superior Court have funds set by Statute in which a percentage of every fee and fine paid to the court is designated to a separate fund. Authority to use the funds is made by grant application to the AOC, which they approve based on need, fund balance, and recurring receivables. Expenditures from the funds that are under $2,500 do not need such approval. The use of these funds are limited to certain types of projects relating to training, collections, automation, and case processing. During the budget process each year, the judges make a recommendation for the annual use of the funds. Although the County Board of Supervisors are not legally required to adopt a budget for these funds, the departments prepare an annual budget for the expenditure of funds. The anticipated expenditure budget by department for FY14 is shown in the table below. There are no FTEs budgeted in these funds. Departm ent Justice Court - Flagstaff $ 26,837 Justice Court - Fredonia 8,7 50 Justice Court - Page 6,426 Justice Court - Williams 8,300 Superior Court Coconino County, Arizona FY 2014 Budget 1 02,7 51 FY14 Adopted Budget 46 Other Funds Investment Trust Funds: Fire District Assistance Tax Please see page 461 for a complete explanation of the fire district assistance tax. Investment Trust Funds: Accommodation Schools The Superintendent of Schools Office operates an accommodation school as an alternative route to achieving a high school diploma. The accommodation school funding is primarily from State Education Equalization revenues. Although the County Board of Supervisors is not legally required to adopt a budget for these funds, the department prepares an annual budget for the expenditure of funds. The Accommodation School program description can be found in the Superintendent of Schools financials on page 164. Coconino County, Arizona FY14 Adopted Budget 47 Department Expenditures by Function Board of Supervisors County Manager Assessor Recorder Superintendent of Schools Treasurer Non-Departmental Adult Probation Clerk of the Superior Court Constable County Attorney Justice Courts Juvenile Court Services Legal Defender Public Defender Sheriff/Jail District Superior Court Career Center Community Services Community Development KVID Parks and Recreation Public Health Services District Public Works Facilities Management Finance Human Resources Information Technology Special Districts General Government x x x x Coconino County, Arizona Public Safety Highways and Streets Sanitation Health Welfare Culture and Recreation Education x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x FY14 Adopted Budget x 48 Expenditures by Strategic Priority Area Board of Supervisors County Manager Assessor Recorder Superintendent of Schools Treasurer Non-Departmental Adult Probation Clerk of the Superior Court Constable County Attorney Justice Courts Juvenile Court Services Legal Defender Public Defender Sheriff/Jail District Superior Court Career Center Community Services Community Development KVID Parks and Recreation Public Health Services District Public Works Facilities Management Finance Human Resources Information Technology Special Districts Coconino County, Arizona Community Vitality x Economic Cultural and Natural Vitality and Resources Development x x x x x Organizational and Fiscal Health x x x x Public Health x x x x x x x x x x x x x x x x x x x x x Public Safety x x x x x x x x x x x FY14 Adopted Budget x x x x x x x 49 Summary Financial Statements All Funds Fiscal Years 2012 Through 2014 The total Fiscal Year 2014 Adopted Budget for all funds is $229,565,178 FY2012 Actuals FY2013 Revised Budget FY2013 Estimated Actuals 20,057,025 31,488,040 428,886 2,080,424 1,536,207 49,479,387 12,540,698 1,441,570 22,211 1,072,788 $ 120,147,237 $ 19,527,352 32,097,042 481,290 1,611,971 1,884,850 61,510,314 12,272,639 946,433 35,900 837,630 $ 131,205,421 $ 30,159,038 36,413,450 12,879,978 3,064,009 12,909,138 6,512,737 6,700,442 2,762,261 141,590 $ 54,513,469 53,644,486 23,153,175 3,425,141 15,361,171 8,229,436 17,364,784 2,885,219 2,323,113 2,353,289 178,026 $ 114,073,960 396,953 68,737 $ 181,365,684 $ $ 6,073,277 $ (50,160,263) $ (1,690,465) ‐ 13,366,433 (13,366,433) $ ‐ ‐ 25,359,442 (25,359,442) $ ‐ $ 11,992 14,266,335 (14,264,885) 13,442 6,073,277 (50,160,263) 93,001,497 99,074,774 99,074,774 $ 48,914,511 FY2014 Adopted Budget Revenues: Property Taxes Other Taxes Special Assessments Licenses & Permits Fees, Fines, and Forfeits Intergovernmental Charges for Services Investment Income Contributions Miscellaneous Total Revenues $ $ $ 19,249,408 34,458,175 435,824 1,428,915 1,433,768 47,684,940 11,288,240 561,747 125,873 1,161,545 117,828,436 $ $ 18,523,834 34,387,024 515,045 1,673,532 1,871,750 59,055,088 11,715,768 718,099 15,600 46,855,567 175,331,307 Expenditures: Current: General Government Public Safety Highways and Streets Sanitation Health Welfare Culture and Recreation Education Capital Outlay $ 30,546,427 41,192,559 14,090,753 1,938,204 13,810,964 6,117,085 8,216,224 2,866,342 273,951 $ 56,449,549 52,836,720 68,798,532 2,328,674 18,583,497 7,075,898 19,466,619 1,409,189 2,112,855 Debt Service: Principle Interest and Other Charges Total Expenditures 396,669 69,723 119,518,901 $ 446,653 56,992 229,565,178 $ (54,233,871) $ 150,000 31,927,602 (31,927,602) 150,000 Excess(deficiency) o revenues over expenditures Other Financing Sources (Uses): Sales of Capital Assets Transfers In Transfers Out Total Other Financing Sources and U ses Net Change in Fund Balances Fund Balances, July 1 Fund Balances, June 30 Coconino County, Arizona $ FY14 Adopted Budget (1,677,023) $ 99,074,774 97,397,751 (54,083,871) $ 97,397,751 43,313,880 50 Summary Financial Statements General Funds Fiscal Years 2012 Through 2014 The total Fiscal Year 2014 Adopted Budget for all General Funds is $70,776,665 FY2013 Revised Budget FY2013 Estimated Actuals $ 7,809,629 15,658,266 ‐ 1,296,586 1,132,653 20,348,822 5,038,826 388,954 1,000 394,418 $ 52,069,155 $ 7,985,781 15,669,237 ‐ 892,500 1,110,850 19,825,819 4,646,984 263,851 ‐ 234,960 $ 50,629,982 $ 7,783,970 16,865,712 ‐ 667,473 1,125,687 21,577,028 4,988,472 176,189 99,260 359,752 $ 53,643,542 8,303,326 16,791,889 ‐ 902,500 1,108,650 21,429,464 4,874,718 248,861 ‐ 239,094 $ 53,898,502 $ 28,331,555 11,611,904 512,880 ‐ ‐ 525,877 1,440,323 492,150 ‐ ‐ ‐ ‐ $ 42,914,689 $ 52,320,795 12,183,736 607,188 ‐ 14,500 506,612 1,421,703 465,680 ‐ ‐ ‐ ‐ $ 67,520,214 $ 28,656,941 12,669,887 457,152 ‐ ‐ 468,673 1,479,900 462,222 ‐ ‐ ‐ ‐ $ 44,194,774 $ 53,886,495 13,268,271 610,597 ‐ 18,000 547,565 1,920,552 525,185 ‐ ‐ ‐ ‐ $ 70,776,665 $ 9,154,465 $ (16,890,232) $ 9,448,767 $ (16,878,163) $ $ ‐ 1,903,377 (11,176,166) $ (9,272,789) $ ‐ 1,689,729 (8,920,375) $ (7,230,646) $ Total Other Financing Sources and U ses ‐ 2,876,517 (8,524,365) $ (5,647,848) ‐ 2,678,562 (16,005,815) $ (13,327,253) Net Change in Fund Balances $ 3,506,618 $ (26,163,021) $ 2,218,122 $ (30,205,416) 29,960,354 $ 33,466,972 $ 33,466,972 $ 35,685,093 $ FY2012 Actuals FY2014 Adopted Budget Revenues: Property Taxes Other Taxes Special Assessments Licenses & Permits Fees, Fines, and Forfeits Intergovernmental Charges for Services Investment Income Contributions Miscellaneous Total Revenues $ Expenditures: Current: General Government Public Safety Highways and Streets Sanitation Health Welfare Culture and Recreation Education Capital Outlay Debt Service: Principle Interest and Other Charges Total Expenditures Excess(deficiency) o revenues over expenditures Other Financing Sources (Uses): Sales of Capital Assets Transfers In Transfers Out Fund Balances, July 1 Fund Balances, June 30 Coconino County, Arizona 33,466,972 7,303,951 FY14 Adopted Budget 35,685,093 5,479,677 51 Summary Financial Statements Highway User Revenue Fund Fiscal Years 2012 Through 2014 The total Fiscal Year 2014 Adopted Budget for the Highway User Revenue Fund is $23,429,373 FY2013 Revised Budget FY2012 Actuals FY2013 Estimated Actuals FY2014 Adopted Budget Revenues: $ ‐ 1,628,885 ‐ 50,035 ‐ 8,975,903 106,075 337,067 ‐ 12,485 $ 11,110,449 $ ‐ 1,600,000 ‐ 23,525 ‐ 9,868,060 ‐ 180,000 ‐ ‐ $ 11,671,585 $ ‐ 1,678,845 ‐ 20,470 ‐ 7,901,472 4,560 121,585 ‐ 41,609 $ 9,768,540 $ $ ‐ ‐ 12,298,062 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 12,298,062 $ ‐ ‐ 22,491,359 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 22,491,359 $ ‐ ‐ 13,572,849 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 13,572,849 $ ‐ ‐ 23,429,373 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 23,429,373 $ (1,187,613) $ (10,819,774) $ (3,804,309) $ (13,105,450) $ $ 11,992 1,605,077 (157,005) $ 1,460,065 $ $ ‐ 3,020,000 (163,864) 2,856,136 $ Total Other Financing Sources and U ses ‐ 1,623,966 (337,326) $ 1,286,641 Net Change in Fund Balances $ $ (7,963,638) $ (2,344,244) $ (10,379,509) 20,340,651 $ 17,996,407 $ Property Taxes Other Taxes Special Assessments Licenses & Permits Fees, Fines, and Forfeits Intergovernmental Charges for Services Investment Income Contributions Miscellaneous Total Revenues ‐ 1,709,800 ‐ 25,827 ‐ 8,538,296 ‐ 50,000 ‐ ‐ $ 10,323,923 Expenditures: Current: General Government Public Safety Highways and Streets Sanitation Health Welfare Culture and Recreation Education Capital Outlay Debt Service: Principle Interest and Other Charges Total Expenditures Excess(deficiency) o revenues over expenditures Other Financing Sources (Uses): Sales of Capital Assets Transfers In Transfers Out Fund Balances, July 1 Fund Balances, June 30 Coconino County, Arizona 99,028 20,241,623 $ 20,340,651 20,340,651 $ 12,377,013 FY14 Adopted Budget $ 150,000 2,775,000 (199,059) 2,725,941 17,996,407 7,616,898 52 Summary Financial Statements Jail District Funds Fiscal Years 2012 Through 2014 The total Fiscal Year 2014 Adopted Budget for the Jail District Fund is $14,958,940 FY2013 Revised Budget FY2012 Actuals FY2013 Estimated Actuals FY2014 Adopted Budget Revenues: Property Taxes Other Taxes Special Assessments Licenses & Permits Fees, Fines, and Forfeits Intergovernmental Charges for Services Investment Income Contributions Miscellaneous Total Revenues $ ‐ 11,368,185 ‐ ‐ ‐ 43,001 1,558,773 166,426 ‐ 3,094 $ 13,139,479 $ ‐ 11,862,999 ‐ ‐ ‐ 20,000 1,883,983 193,057 ‐ ‐ $ 13,960,039 $ ‐ 12,731,437 ‐ ‐ ‐ ‐ 1,269,735 76,579 ‐ 5,008 $ 14,082,759 $ ‐ 12,691,779 ‐ ‐ ‐ 12,000 1,407,483 193,057 ‐ ‐ $ 14,304,319 $ ‐ 12,563,205 ‐ ‐ ‐ ‐ ‐ ‐ 21,885 ‐ 1,970,000 89,333 $ 14,644,422 $ ‐ 13,714,536 ‐ ‐ ‐ ‐ ‐ ‐ 1,009,136 ‐ ‐ ‐ $ 14,723,672 $ ‐ 12,720,617 ‐ ‐ ‐ ‐ ‐ ‐ 266,585 ‐ ‐ 1,500 $ 12,988,702 $ ‐ 14,145,802 ‐ ‐ ‐ ‐ ‐ ‐ 813,138 ‐ ‐ ‐ $ 14,958,940 $ (1,504,944) $ (763,633) $ 1,094,058 $ (654,621) $ $ $ $ ‐ 2,455,695 (48,311) 2,407,384 $ $ ‐ 2,455,695 (86,250) 2,369,445 $ ‐ 2,518,950 (63,500) 2,455,450 $ 1,605,812 $ 3,501,442 $ 1,800,829 Expenditures: Current: General Government Public Safety Highways and Streets Sanitation Health W elfare Culture and Recreation Education Capital Outlay Debt Service: Principle Interest and Other Charges Total Expenditures Excess(deficiency) o revenues over expenditures Other Financing Sources (Uses): Total Other Financing Sources and U ses $ ‐ 2,421,136 (53,644) 2,367,492 Net Change in Fund Balances $ 862,548 Sales of Capital Assets Transfers In Transfers Out Fund Balances, July 1 Fund Balances, June 30 Coconino County, Arizona 10,899,156 $ 11,761,704 11,761,704 $ 13,367,516 FY14 Adopted Budget 11,761,704 $ 15,263,146 15,263,146 $ 17,063,975 53 Summary Financial Statements Parks and Open Space Sales Tax Fiscal Years 2012 Through 2014 The total Fiscal Year 2014 Adopted Budget for the Parks and Open Space Sales Tax Fund is $0 FY2013 Revised Budget FY2012 Actuals FY2013 Estimated Actuals FY2014 Adopted Budget Revenues: Property Taxes $ Other Taxes Special Assessments Licenses & Permits Fees, Fines, and Forfeits Intergovernmental Charges for Services Investment Income Contributions Miscellaneous Total Revenues $ ‐ 2,832,704 ‐ ‐ ‐ ‐ ‐ 152,201 ‐ ‐ 2,984,905 $ ‐ 2,964,806 ‐ ‐ ‐ ‐ ‐ 24,000 ‐ ‐ $ 2,988,806 $ $ $ $ ‐ 3,180,089 ‐ ‐ ‐ ‐ ‐ 66,523 ‐ ‐ 3,246,612 $ $ ‐ 3,193,556 ‐ ‐ ‐ ‐ ‐ 24,000 ‐ ‐ 3,217,556 Expenditures: Current: General Government $ Public Safety Highways and Streets Sanitation Health Welfare Culture and Recreation Education Capital Outlay Debt Service: Principle Interest and Other Charges Total Expenditures $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ $ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Excess(deficiency) o revenues over expenditures $ 2,984,905 $ 2,988,806 $ 3,246,612 $ 3,217,556 $ ‐ ‐ (9,435,736) $ (9,435,736) $ Total Other Financing Sources and U ses ‐ ‐ (1,199,056) $ (1,199,056) ‐ ‐ (2,179,623) $ (2,179,623) ‐ ‐ (11,849,202) $ (11,849,202) Net Change in Fund Balances $ $ (6,446,930) $ 1,066,989 $ (8,631,646) 10,618,336 $ 4,171,406 10,618,336 $ 11,685,324 $ 11,685,324 3,053,678 Other Financing Sources (Uses): Sales of Capital Assets Transfers In Transfers Out Fund Balances, July 1 Fund Balances, June 30 Coconino County, Arizona $ 1,785,850 8,832,486 $ 10,618,336 FY14 Adopted Budget $ 54 Summary Financial Statements Health and Public Health Services District Funds Fiscal Years 2012 Through 2014 The total Fiscal Year 2014 Adopted Budget for all Health Funds is $15,043,752 FY2013 Revised Budget FY2012 Actuals FY2013 Estim ated Actuals FY2014 Adopted Budget Revenues: Property Taxes Other Taxes Special Assessments Licenses & Permits Fees, Fines, and Forfeits Intergovernmental Charges for Services Investment Income Contributions Miscellaneous Total Revenues $ 4,680,097 ‐ ‐ 720,303 ‐ 4,092,170 467,541 31,363 1,135 133,609 $ 10,126,217 $ 4,399,025 ‐ ‐ 687,946 ‐ 4,626,257 518,700 23,480 300 44,485 $ 10,300,193 $ 4,371,583 2,093 ‐ 729,472 26 3,796,483 526,112 9,785 180 128,333 9,564,068 $ $ $ ‐ 645,099 ‐ ‐ 12,909,138 ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 13,554,236 $ ‐ 571,918 ‐ ‐ 14,583,653 ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 15,155,571 $ ‐ 740,072 ‐ ‐ 13,810,964 ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 14,551,036 ‐ 570,894 ‐ ‐ 14,472,858 ‐ ‐ ‐ ‐ ‐ ‐ ‐ $ 15,043,752 $ (3,428,019) $ (4,855,378) $ (4,986,968) $ (5,234,264) $ $ $ $ $ 3,832,663 ‐ ‐ 737,205 ‐ 4,688,115 505,317 12,338 ‐ 33,850 9,809,488 Expenditures: Current: General Government Public Safety Highways and Streets Sanitation Health W elfare Culture and Recreation Education Capital Outlay Debt Service: Principle Interest and Other Charges Total Expenditures $ Excess(deficiency) o revenues over expenditures Other Financing Sources (Uses): Total Other Financing Sources and U ses $ ‐ 3,779,930 (174,411) 3,605,519 N et Change in Fund Balances $ 177,500 $ $ 2,079,931 2,257,431 $ Sales of Capital Assets Transfers In Transfers Out Fund Balances, July 1 Fund Balances, June 30 Coconino County, Arizona $ ‐ 4,647,231 (201,973) 4,445,258 (410,120) 2,257,431 1,847,311 FY14 Adopted Budget ‐ 4,059,458 (166,055) 3,893,403 $ ‐ 5,159,004 (209,792) 4,949,212 $ (1,093,565) $ (285,052) $ $ 2,257,431 1,163,866 $ 1,163,866 878,814 55 Summary Financial Statements Non Major Funds Fiscal Years 2012 Through 2014 The total Fiscal Year 2014 Adopted Budget for all Non Major is $105,356,448 FY2013 Revised Budget FY2013 Estimated Actuals $ 7,567,299 ‐ ‐ 13,500 403,555 16,019,492 5,369,482 365,559 20,076 529,182 $ 30,288,145 7,142,546 ‐ ‐ 8,000 774,000 27,170,178 5,222,972 262,045 35,600 558,185 $ 41,173,526 $ 7,093,856 ‐ ‐ 11,500 308,055 14,409,957 4,499,361 111,087 26,433 626,842 $ 27,087,090 $ 1,827,483 11,593,243 69,036 3,064,009 ‐ 5,986,861 5,260,119 2,270,111 119,706 ‐ 383,289 88,693 $ 30,662,550 $ 2,192,674 27,174,296 54,628 3,425,141 763,018 7,722,824 15,943,081 2,419,539 1,313,977 ‐ 396,953 68,737 $ 61,474,868 $ 1,889,487 15,061,983 60,752 1,938,204 ‐ 5,648,412 6,736,324 2,404,120 7,366 ‐ 396,669 68,223 $ 34,211,540 $ $ $ (20,301,342) $ (7,124,449) $ (22,093,974) $ $ $ FY2012 Actuals FY2014 Adopted Budget Revenues: Property Taxes Other Taxes Special Assessments Licenses & Permits Fees, Fines, and Forfeits Intergovernmental Charges for Services Investment Income Contributions Miscellaneous Total Revenues $ $ $ 6,387,845 ‐ ‐ 8,000 763,100 24,387,213 4,928,250 189,843 15,600 46,582,623 83,262,474 Expenditures: Current: General Government Public Safety Highways and Streets Sanitation Health Welfare Culture and Recreation Education Capital Outlay Debt Service: Principle Interest and Other Charges Total Expenditures 2,563,054 24,851,753 44,758,562 2,328,674 4,092,639 6,528,333 17,546,067 884,004 1,299,717 ‐ 446,653 56,992 $ 105,356,448 Excess(deficiency) o revenues over expenditures (374,405) Other Financing Sources (Uses): Total Other Financing Sources and U ses ‐ 2,664,883 (3,077,632) $ (412,749) ‐ 13,333,139 (4,295,453) $ 9,037,686 ‐ 4,456,377 (2,793,517) $ 1,662,859 $ ‐ 18,796,086 (3,600,234) 15,195,852 Net Change in Fund Balances $ $ (11,263,656) $ (5,461,590) $ (6,898,122) 20,200,793 $ 14,739,203 $ 14,739,203 7,841,081 Sales of Capital Assets Transfers In Transfers Out Fund Balances, July 1 Fund Balances, June 30 Coconino County, Arizona $ (787,153) 20,987,946 $ 20,200,793 $ 20,200,793 8,937,137 FY14 Adopted Budget 56 Analysis of Revenues All Fund Detail by Category This chart highlights FY14 operating revenues for all funds by percentage of the total: Charges for Services - 9.3% Investment Income - 0.6% Miscellaneous - 0.8% Property Tax - 14.7% Special Assessments 0.4% Licenses & Permits - 1.3% Other Taxes - 27.3% Intergovernmental Revenue - 44.2% Fees, Fines, & Forfeits - 1.4% Includes: State and Federal Grants and State Shared Sales Taxes Includes: County Sales Taxes and Vehicle License Taxes Operating revenue excludes unawarded grants The County began a comprehensive financial planning process in FY07. This process has helped to more accurately project financial resources and manage alignment of expenditures to long-term revenue projections. The Strategic Budget Process and Long Term Financial Planning Section (Page 100) discusses our revenue forecasting philosophy in detail. The following pages discuss County revenues for all funds and discuss the projections for the various revenue sources that were used in the County’s ten year financial planning process. General Fund revenue assumptions are discussed in detail on pages 83 through 84. Coconino County, Arizona FY14 Adopted Budget 57 Analysis of Revenues Revenue Sources and Trends Total revenues for all funds are estimated at $126,069,644 for FY14. REVENUE POLICIES The County tries to maintain a diversified and stable revenue structure to shelter it from short-term fluctuations in any one revenue source. The organization follows an aggressive policy on collecting tax revenues and is continuously exploring new sources for revenue. All money is required to be deposited with the Treasurer including all taxes collected on real and personal property in the County, all public monies, statutory fees or funds, and outside agency grants. The County conservatively estimates its annual revenues by an objective and analytical process. This process includes the use of historical trends, current local economic trends, national and global economic trends, and changes in State and Federal laws and policies. Revenues are projected for ten years and projections are updated monthly during the year. Current General fund revenues include a large budget for sales taxes. County sales tax and State shared sales taxes make up 58% of the General Fund revenue budget. In order to try to insulate the organization from the fluctuations in the economy, the organization reviews its user fees and makes recommendations for changes every year for 1/2 of all County departments. In effect, all users fees are re-evaluated and updated as needed every two years. In keeping with legal requirements, user fees are only charged when there is a direct relationship between the costs and revenues associated with a particular departmental service. User fees can allow the County to provide services without increasing the general tax burden. Each time a fee is changed, a public hearing is held to give users the opportunity to review, comment, or change the proposed fees. For a complete list of Coconino County revenue policies, please refer to page 35. Prior year revenues are estimated during the development of the budget and do not always reflect the actual ending revenues for each category. The revenue projections discussed below were based on the revenue estimates developed during the budget. The actual FY13 ending revenues can be found in the major fund and departmental financial statements presented throughout this document. TAXES Property Taxes There are two categories of property for the purpose of taxation in Arizona, real property and personal property. Real property is defined as land and all improvements permanently affixed or attached to the land, including homes, buildings, canals, etc. Personal property is defined as all other property that is not permanently affixed to land, including business equipment and inventory, boats, computers, furniture, vehicles, and an individual’s personal possessions. The County Assessor determines the full cash value of each property. This value is used when determining secondary property taxes. For primary taxes the limited cash value is used. The limited value of property is determined by taking the limited property value of the property in the preceding valuation year, plus the greater of either:  10% of that value, or  25% of the difference between the full cash value of the parcel in the current valuation year and the limited value of the parcel in the preceding valuation year. The County uses primary property taxes to fund a portion of its General Fund budget; secondary taxes are levied to fund the Library District, Public Health Services District, a special lighting district, and the Flood Control District. Coconino County, Arizona FY14 Adopted Budget 58 Analysis of Revenues Primary Property Taxes: Under the primary system, the full cash value of locally-assessed real property (consisting primarily of residential, commercial, industrial, agricultural, and unimproved property) cannot increase by more than 10% per year, except under certain circumstances. Annual levies under the primary system are based on the nature of the property taxed and the taxing authority. Primary taxes levied only on residential property are limited to 1% of the full cash value of the property. In addition, primary taxes levied on all types of property by counties, cities, towns, and community college districts are limited to a maximum increase of 2% over the prior year’s levy plus any amount directly attributable to new construction and annexation. The 2% limitation does not apply to primary taxes levied for local school districts. A law passed by the Arizona State Legislature effective for FY07 further limited the County’s ability to increase primary property tax revenue by limiting those counties that were not assessing their maximum primary property tax rate. Their new maximum rate is a calculation based on the lower rate that was assessed in FY06. Revenues from primary property taxes account for 15.4% of General Fund revenues. Under the 2% levy growth limitation statute, if property values increase more than 2% in any given year, the tax rate will decline. If property values decrease, or increase less than 2%, the tax rate will increase. Below is a chart showing the relationship between assessed valuation changes compared to the primary tax levy. The levy increases by 2% regardless of the change in primary net assessed values. In FY13, we kept the levy flat and did not increase by the 2% but realized a small increase due to new construction. For FY14, Coconino County is collecting the 2% increase plus new construction. At the FY14 rate of $0.5466 per $100 of assessed valuation, the County primary property taxes collected on a home valued at $300,000 are $163.98, which equals $29.58 increase from FY13. Coconino County currently has the second lowest primary property tax rate allowed by Statute for all counties in the State of Arizona! Coconino County, Arizona FY14 Adopted Budget 59 Analysis of Revenues Ten Year Property Tax Rate History (Per $100 of Assessed Valuation) The passage of legislation capping County levies is evident in the chart below of our tax rate history. Prior to this legislation, our property tax rate was held flat, and the levy increased and decreased depending on assessed values. The primary rate was increased or decreased depending on budgetary needs. Beginning in FY07 our maximum rate was decreased to $0.4622. The effective rate we could assess on new construction continued to decline as values rose at a rate greater than 2% per year. In FY14, our tax rate is the highest it has been since FY04. Secondary Property Taxes: Coconino County also collects secondary property taxes for the Library District, the Fire District Assistance Tax, the Public Health Services District, and the Flood Control District. Secondary assessed values, or full cash values, reflect the market prices. Like much of the nation, property values in Coconino County have fallen after large short-term increases. Because of the lag in timing of assessed value changing on the tax rolls, the FY14 secondary assessed values reflect the 2011 market. Secondary values are down 12.87% in FY14 compared to FY13. Library District allocations are made based on recommendations from the Library District Board. For FY14 the tax rate has been increased from .2367 to .2566. Increasing this rate will assist in keeping all County Library operations whole for the fiscal year. Operational reductions may need to be discussed in future budgets. The Public Health Services District was formed during FY10 to protect the funding that is available for public health programs and create additional budget capacity in the General Fund. The maximum rate is $0.2500 per $100 of assessed value. This rate has remained in effect since the onset of the district and will stay at $0.2500 for FY14. The Flood Control District is a special taxing jurisdiction and is not County-wide. Flood control and drainage work is performed and managed by the Community Development and Public Works departments. Coconino County has experienced multiple natural disasters within the past four years, including substantial flooding in the Schultz Burn Area. Coconino County spent over $5 million on response to mitigation efforts related to flooding in FY11 . The Flood Control levy at the FY11 rate of $0.2000 would have been less than $1.6 million. With the current conditions there will be flooding concerns for the next 10 years that require mitigation and response action now. The FY12 and FY13 tax rates were set at $0.4000 in order to help offset some of the anticipated mitigation costs. This same rate was adopted for FY14. For more information on the Flood Control District, please refer to page 465. Coconino County, Arizona FY14 Adopted Budget 60 Analysis of Revenues The chart below shows the 5-year history of property tax levies for districts where the levy is set by the Coconino County Board of Supervisors. History of Tax Rates Flood Control District Library District Public Health Services District $ $ $ FY10 0.2000 0.2293 - $ $ $ FY11 0.2000 0.2367 0.2500 $ $ $ FY12 0.4000 0.2367 0.2500 $ $ $ FY13 0.4000 0.2367 0.2500 $ $ $ FY14 0.4000 0.2556 0.2500 The Fire District Assistance Tax is required by Statute, collected by the County, and distributed to the various fire districts based on a statutory formula. Sales Tax County Sales Tax: A County sales tax is collected to fund general County operations. The tax rate is imposed at 10% of the State transaction privilege tax rate or 0.5% of a total taxable sale. Proposition 100 temporarily increased the State sales tax by $0.001. This increase expired in May of FY13. The County Sales Tax is estimated to be $12,737,297 for FY13 and is projected at $12,691,779 for FY14. It represents 24% of budgeted General Fund revenues and 10% of total County operating revenues. Tax collections are monitored by staff in order to track changes in sales activity and the local economy. FY13 collections increased by 12% from FY12. This is a large increase compared to how far we had fallen from the FY08 high in sales tax revenue. With this increase, we ended Fy13 up 15% from where we were just three years ago. Arizona was one of the hardest hit States in this recent recession. We are anticipating some continued increases in our sales tax revenue going into FY14 and are projecting our revenue at 5.5% growth compared to FY13. This growth would bring us back to FY08 levels. Jail District Sales Tax: An additional sales tax is levied to fund the Sheriff’s detention facility under a County -wide voter authorized Jail District. The Jail District tax rate is imposed at 10% of the State rate, or 0.5% of a total taxable sale. Sales taxes for the district represents approximately 89% of total estimated Jail District operating revenues for FY14. Any fluctuations in the general economy which impact the taxable sales base will have a dramatic impact on the ability of the Jail District to meet its ongoing obligations. In FY07 this tax was increased from 0.3% of a total taxable sale to 0.5% and the sunset on this tax was extended to 2027. This new rate took effect January 1, 2007. For FY13, the estimated tax collections will be $12,731,437 and for FY14 this number is projected at $12,691,779. These taxes are on the same base as the local sales tax, and the projections incorporate the same growth figures. Coconino County, Arizona FY14 Adopted Budget 61 Analysis of Revenues County Parks and Open Space Sales Tax: On January 1, 2003, a voter approved eighth of a cent sales tax became effective. This enables the County to collect taxes to purchase land for open spaces, to construct new parks, and to enhance existing County parks. By Statute, this tax can remain in effect until $33 million has been collected. At the end of FY13, the County will have collected about $29.3 million. FY14 estimated collections are approximately $3,193,556. For more information on the projects this tax is funding, please refer to pages 476 – 481. Other Taxes Vehicle License Tax: Also known as auto in lieu taxes, vehicle license taxes represent about 6% of total General Fund Collections and 16% of HURF revenues. This revenue is split by formula between the General Fund and HURF fund. Tax collections are based on rates applied to the blue book values of vehicles registered in the County. FY13 collections are up 1.8% from FY12. This is another revenue source that has been greatly impacted by the recession, and in FY13 is down over 16.4% from the FY07 high. For FY14 it is estimated to be $3,365,110 in the General Fund, and $1.7 million in the HURF fund. The County is anticipating a 6.5% increase in this revenue source for FY14. Projection: Overall tax revenues collected in FY14 are estimated at $314,042 above FY13 collections. The County will receive $1.5 million above FY13 collections. The County will receive 9% growth in primary property taxes in FY14, which will be offset by declines in our other County-wide secondary levies. For FY14 we are expecting our primary property taxes to grow at a rate of 2% plus less than 1% for new construction. This growth is anticipated in the long-term. Secondary values– and secondary levies– have dropped again for FY14, but we are optimistic that values will level out in FY15, reflecting the current housing market. County Sales tax is projected to have some large growth in FY14 and FY15 reflecting some economic recovery, but our long-term projection is that we will not reach the unsustainable growth curve we were on in the past decade and that longterm growth will reflect population and CPI increases in the County. These projections reflect the growth in Jail District Sales tax and CPOS sales tax as well, because the tax base is the same. Vehicle license taxes are anticipated to rebound a bit more aggressively in FY14, because there has been such a substantial decline in this industry over the last few years as consumers have delayed vehicle replacement purchases. Slower growth is projected moving towards the end of the ten-year forecast period. SPECIAL ASSESSMENTS Assessments are levied twice per year on property owners residing within special improvement district boundaries to pay off the debt issued for improvements to roads or sewer and water systems. Special assessments may also be levied for the maintenance of certain roads not constructed to the County standards. County improvement districts are created at the request of individual homeowners via a petition process and in accordance with ARS Title 48. These revenues are less than 1% of total County operating revenue and are not a General Fund revenue source. For more detail on improvement districts, please refer to Page 458—Special Taxing Districts. Projection: Revenues from special assessments are budgeted to decrease from FY13 to FY14, due to the continual payoff of districts that are in the assessment phase. Moving forward, we are projecting a decrease in Special Assessment revenues as there has been a stall in the creation of new improvement districts for the construction of roads. Assessments from existing districts will be paid off, and there are no districts currently in formation. Although County improvement districts are a viable alternative to residents of unincorporated areas to authorize infrastructure improvements without increasing the general tax burden, the demand for the formation of new districts is anticipated to remain relatively low in the next few years as is construction in the County, and thus the addition of private roads, remains slow. A possible exception to this could be in the Schultz flood area, where residents may form special improvement districts to deal with the projected continued annual flooding that has been impacting private roads. This flooding is a result of the Schultz fire that burned 15,000 acres in 2010. Coconino County, Arizona FY14 Adopted Budget 62 Analysis of Revenues LICENSES AND PERMITS License and permit fees are collected from a variety of County departments and are approved by the Board of Supervisors unless otherwise set forth in Statute. License and Permits represent 1.3% of total operating revenues and 1.8% of General Fund operating revenues. Examples of license and permits include building permits, marriage licenses, dog licenses, and environmental health permits. In the General Fund building permits and plan review fees represent about 1.4% of General Fund operating revenues for FY14. Projection: In FY06 and FY07, we had experienced a boom in our license and permit revenues coinciding with the housing boom that greatly increased our building permit revenue. This was deeply impacted by the recession. Building permit and plan check fees are close to 41% of our FY07 levels. This again is due to the recessionary impact on building. The long-term projection for all licenses and permit growth is 7% in FY14, 3% in FY15, and growth that reflects population and inflation increases moving forward. Staff anticipates the steady collections experienced in the past three years to continue through the forecast period for environmental health and dog licensing, as many of those permits are subject to annual renewal. License and permits are budgeted to increase each fiscal year to account not only for volume increases, but as a result of the user fee study that is conducted every two years for each department. The budget team will continue to closely monitor changes in building permit collections, as this is an indicator of local economic health. FEES, FINES, AND FORFEITS The Coconino County Court System collects various fees, fines, and forfeitures such as citations, court fines, and restitutions. The largest source of fine revenue is through the Justice Courts. The majority of collections are generally related to traffic and misdemeanor fines and support the General Fund (about 2.1% of the total General Fund operating revenues). They represent 1.5% of total operating revenues. For FY14 this revenue is anticipated to increase from FY13 in total, due to a projected increase in forfeitures. Projection: Fees, fines, and forfeit collections will experience an increase in overall revenue in FY14 due to the anticipation of receiving more forfeiture dollars. Growth into the future is expected to be 1.5% but this projection could change with forfeiture revenue fluctuations. INTERGOVERNMENTAL Intergovernmental revenues are collections received by the County from other governments and public entities and include payments in lieu of taxes, State shared sales tax revenues, grants, indirect costs paid by grants, and payments required by intergovernmental agreements. Intergovernmental revenues are distributed from a variety of sources including State or Federal agencies and local cities. State shared sales taxes and highway user revenues are the two largest sources of revenue in this category. Included in this revenue classification are grant revenues that usually carry restrictions on expenditures. Coconino County depends heavily on these sources of revenue to supplement the General Fund and other program functions to provide services to citizens, most notably in the Public Works, Health, Adult Probation, Juvenile Court, and Community Services departments. Overall these revenues will increase $9.4 million from FY13 to FY14. The main reason for this increase being Federal grant funding for Flood Mitigation projects. Coconino County, Arizona FY14 Adopted Budget 63 Analysis of Revenues Grants State and Federal grant revenue is provided to many County departments to assist with the programs that are mandated or that the granting agency believes should be provided. In many instances grants have been awarded, the County has provided a new service, and then the grant money disappears and the County has had to increase financial support or take over funding for that program to maintain the level of service expected by residents of the County. The cost of attracting and retaining employees rises each year, but usually the grant funding does not increase or does not increase at a level that is sufficient to keep up with the County’s increase. This results in increased General Fund support to grant programs or a reduction in these programs to keep them going. An example of this for the Health Department is shown in the chart below. Over time, the General Fund portion of program funding has grown by a higher percentage than State and Federal grant funding. This is particularly true when it comes to State grant allocations. Coconino County has experienced level funding when the economy was booming, and funding cuts from the State during the recession. Many of the programs are State mandated programs, where at the same time we are seeing an increase in case loads, employee costs, and inflationary expenditure increases. There are State mandates that require services to be performed, or statutory levels to be maintained (Probation Officer caseloads, for example, but funding has been drastically reduced for Counties to provide those programs). State Shared Sales Tax A transaction and privilege tax is collected by the State on various business activities. A portion of the total is allocated to a pool which is then distributed to cities, counties, and the State. Incorporated cities/towns receive 25%, counties receive 40.51%, and 34.49% remains in the State General Fund. The categories taxed range from retail, construction, restaurants and bars, and hotel/motels. The “shared ratio” is set by the State Legislature. In additional to the shared portion of the sales tax, the State received voter approval to collect an additional one cent sales tax beginning in June 2010. This authority expired in May of FY13. Coconino County’s portion of State Shared Sales Tax has shown considerable growth over the past two years and into FY14. This growth is based on assessed valuation and the fact that Coconino has a higher percentage of assessed values in the state. As these values increase throughout the state we will experience a decline in this revenue, and will move closer to our anticipated sustainable line, and grow at the rate of population and CPI increases. Coconino County, Arizona FY14 Adopted Budget 64 Analysis of Revenues Highway User Revenue (HURF) HURF is a State tax collected on motor vehicle fuels (gasoline, diesel, etc.); the rate levied is $0.18 per gallon on the motor fuel sold in the State. The primary purpose of HURF is to fund construction and maintenance of streets and highways. A portion of the amount collected is distributed to the State and a portion is returned to cities, towns, and counties. HURF money distributed to the counties is allocated based on fuel sales and estimated consumption as well as the population. As part of the FY09 State budget, the State changed the allocation formula of HURF revenues to allocate more funding to State DPS. This impact was estimated to be a $600,000 reduction in Coconino County HURF revenue for FY09, and was estimated to be at least $650,000 in FY10 and FY11. In FY12, the State increased the reallocation of HURF revenue and the annual reduction in this County revenue by approximately $900,000 per year for Coconino County, which is also the projection for FY14. Fluctuating fuel process and environmental concerns have resulted in a shift in consumer travel behavior. Larger vehicles have been traded in for more fuel efficient vehicles, and consumers are finding ways to carpool and reduce overall travel. These impacts will most likely result in a permanent negative adjustment in this revenue source, with growth for population increases. National Forest Fees National Forest Fee Revenue is received by the County under the Secure Rural Schools and Self-Determination Act of 2008. This revenue includes payments to eligible Counties to compensate them for lumber activities on Federal forest land located within these Counties. The funding can be used for schools and roads, and a portion is set aside under Title III of this act for funding projects on Federal land. This act was scheduled to sunset at the end of FY08, but received a three-year extension by Congress through Federal FY12. On July 6, 2012, the Secure Rural Schools and Community Self-Determination Act of 2000 was reauthorized for Federal fiscal year 2012 as part of Public Law 112-141. At the time of this document, we are still awaiting word on the reauthorization of this act for Federal fiscal year 2013 (County FY2014). Payment in Lieu of Taxes Payments in lieu of taxes (PILT) are made to counties for providing services on federal lands, which are exempt from property taxes. Congress authorized full funding of the PILT program through Federal fiscal year 2012. Under full funding, we receive $1.5 million of revenue. Coconino County has 4.7 million acres of federal land, so the impact of providing services like Search and Rescue and Sheriff patrol can be great. For FY13, Congress authorized an additional year of PILT full funding. PILT funding has been budgeted in FY14 at a reduced level. In future years, if full funding is not authorized and we return to historically reduced funding levels, Coconino County could lose at least $600,000 per year in PILT. Projection: Staff anticipates the County’s continued reliance on outside revenue sources for the operation of programs. We anticipate growth at an average of 2% per year into the future for most intergovernmental revenues. Depending on future Forest Fee legislation and PILT full funding reauthorization, the County may sustain funding reductions from intergovernmental revenue sources in future fiscal years. Staff will continue to be proactive in pursuing grant funding and the Board will continue their legislative efforts to retain Forest Fee funding and PILT full funding. CHARGES FOR SERVICES Charges for services include the County’s user fees, which are revenues collected for services that are provided for the benefit of a specific individual or group. These voluntary services can be withheld if beneficiaries refuse to pay, and can be charged if service utilization can be measured. The County exercises care in establishing charges for services that do not unfairly discriminate against those most in need of services. In the case of many of our Public Health related fees, the Board has adopted a sliding fee schedule in order to provide services to even the neediest of populations. The Board of Supervisors approves all changes to the fee schedule, unless fees are specifically set forth in State Statute. Examples of charges for services to the public include transfer station charges, Jail District bed rentals, probation services, charges for recording documents, and charges for maps, copies and other records. Projection: General fund charges for services are anticipated to increase 2% per year in FY14 and each year moving forward. This increase is driven by volume and inflationary rate increases from fee reviews. For all funds, this number is projected at around 2% for a few years and growing at varying rates depending on the fee type. Coconino County, Arizona FY14 Adopted Budget 65 Analysis of Revenues INVESTMENT INCOME Investment income is comprised of revenues generated from the investment of the County’s cash balances. Balances are invested either through the State of Arizona’s “pool” or through a recognized investment advisor authorized by the Treasurer. Investments are made in conservative instruments (identified by State Statute) due to the public nature of this money. Not all balances can earn interest for the benefit of the particular funds; in some cases, grant contracts do not allow interest to accrue during the year to a fund. The majority of interest earnings accrue to the Highway User Revenue Fund, the Parks and Open Space Debt Service Fund, the Jail District fund balances, and the General Fund reserve. Earnings are allocated monthly by the Treasurer, the County’s investment officer. Staff anticipates that these collections will decline in the next couple of years due to decreases in the fund balance available for interest earnings and a drop in market interest rates. Projection: Investment income is projected at 1.25% of average fund balances for FY14 and FY15 and then increases to 1.75% on the average fund balances for FY16 through the remaining years in the forecast period. Overall this revenue will decline as the County spends down fund balance for revenue smoothing, capital, facility, and IT planning purchases. The interest rate earned by the County has fluctuated in the past, but was about 2% in FY11 as the Treasurer was able to maintain investments with higher than market yields. Staff is anticipating a lower rate of return in the next few years, coinciding with the economic downturn we have been experiencing and interest rates remaining at their current low for a few years. Staff will continue to monitor the rates earned and will make adjustments in the financial planning process as needed. CONTRIBUTIONS Contributions are State contribution revenues derived from the Salt River Project Utility (SRP) and other private donations. Although SRP is a public entity, it estimates its net assessed value and makes payments in lieu of property taxes to each taxing jurisdiction. The General Fund and Library District both receive this annual contribution. The State Legislature authorized the Salt River Project to make a contribution to counties instead of paying property taxes. Other private donations are voluntary contributions the County receives, primarily for providing social services. Projection: The SRP contributions are anticipated to increase in the next few years due to an increase in the County’s primary property tax rate. In the long-term the cap on our property taxes will cause our rate to decline and decrease this revenue source. Other private contributions are difficult to estimate, and are not material to the budget. MISCELLANEOUS Miscellaneous revenues are classified as any revenue that does not fall within a more specific revenue category. An example would include facilities rental. They are generally revenues derived from unanticipated sources and are therefore not subject to discernible variances. Projection: Due to the nature of this revenue, the outlook is for this revenue to remain fairly flat. OTHER FINANCING SOURCES Other financing sources are proceeds received from debt issuances for capital projects and gains on the sale of fixed assets. It is the policy of the Board of Supervisors that debt, short or long-term, may not be issued for operational expenses. Projection: Other financing sources fluctuate depending on debt issuances, both General County and Special District, and asset sales. Additional debt may be issued for Special Districts in future fiscal years, depending on the size of new districts that go into formation. Any debt issued for this purpose is repaid through assessments on district residents. Coconino County, Arizona FY14 Adopted Budget 66 Analysis of Revenues Top Ten Revenue Sources Excluding un-awarded stimulus and other grant funding, the County’s top ten revenues sources in FY14 are (from greatest to least)           State Shared Sales Tax - General Fund Jail District Sales Tax - Jail District County Sales Tax - General Fund County Primary Property Tax - General Fund Highway User Revenue Fund - Public Works Library District Secondary Property Tax - Library District Public Health Services District Secondary Property Tax - Public Health Services District Fund Vehicle License Tax - General Fund/HURF Parks and Open Space Sales Tax - County Parks and Open Space Debt Service Fund Flood Control District Secondary Property Tax - Flood Control District The County’s dependence upon outside (non-property tax) sources of funding is evident and includes the State Shared Sales Tax, County Sales Tax, Jail District Sales Tax, Highway User Revenues, Vehicles License Tax, and Parks and Open Spaces Sales Tax. These select sources make up 49% of all operating revenues. In the General Fund, 66% of revenues come from State Shared Sales Tax, County Sales Tax, and Vehicle Licenses Taxes. Four of the top ten revenues sources are sales taxes that are pegged to the health of the regional tourist economy, which has suffered as the County economy has been in this recession. Diversifying our revenue sources was a main reason for establishing the Public Health Services District as a property tax. FY14 Budgeted Top Ten Revenue Sources 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 ‐ Coconino County, Arizona FY14 Adopted Budget 67 Analysis of Expenditures All Fund Detail by Function This chart highlights FY14 expenditures for all funds by percentage of the total: Sanitation - 1.3% Welfare - 3.9% General Government - 32.0% Public Safety - 29.1% Culture & Recreation - 10.8% Highways & Streets - 13.4% Health - 8.4% Debt Service - 0.3% Education - 0.8% A discussion of these programs, what is included under each, and a projection of future expenditure trends by fund type is included in the pages that follow. It is important to note that the functions listed above, on the County-wide financial statements and in the expenditure discussions, represent the same format as our audit information. These functions are identified and grouped according to GASB guidelines on expenditures by function. The same expenditure information, classified by County Strategic Priority Area, is included as well. The information shown in the Analysis of Expenditures section is for operating expenditures, and excludes unawarded grants. Coconino County, Arizona FY14 Adopted Budget 68 Analysis of Expenditures Coconino County’s FY14 budgeted expenditures have increased by 26% from the FY13 revised budgeted expenditures. This is due to our reserve for un-awarded grants. The County’s expenditure budget for FY14 is composed of its General Funds, Special Revenue Funds, Debt Service Funds, and Capital Project Funds. General Fund expenditures in FY14 represent 31% of the total expenditure budget. Special Revenue Funds, which include grant funds, represent 68% of the total budget. Capital Project Funds account for a little over 0.9%, and Debt Service Funds make up less than 1% of the total County budget. GENERAL GOVERNMENT General government is the function used to describe all expenditures that do not fall under any other function. This includes expenditures for internal services, court services, and many of the offices run by Elected Officials, including the Treasurer, Assessor, Recorder, and Board of Supervisors. General Fund In the County’s General Fund, general government expenditures increased by 3.0% between the FY13 and FY14 budgets, primarily due to the reinstatement of merit raises and a market adjustment of 1.5%. Projection: General government operating expenditures in the General Fund are projected to increase in FY14 over the FY13 budget. We project a slight increase in General Funding in FY14, with continued gradual increases in the next three to five years. The Recorder’s budget will continue to fluctuate due to the cyclical nature of elections. FY14 is not a general election year. In FY14 we were able to address some critical funding issues. The budget includes reinstatement of the merit raises on employees’ anniversary dates, and a 1.5% market adjustment on July 1, 2013. Funds were also set aside to address facility and information technology capital needs. Special Revenue Funds In the various Special Revenue Funds, general government expenditures will increase by 19% between the FY13 and FY14 budgets, primarily due to budgeting the use of fund balances in various funds. Projection: Special Revenue Fund general government expenditures are projected to increase between the FY13 and FY14 budgets. Beginning in FY14, Special Revenue fund budgets are projected to remain fairly constant because outside revenue opportunities available to fund general government activities are limited. Debt Service Funds Debt Service Funds do not have general government expenditures in FY14. Capital Project Funds In FY13 funds were budgeted for the Page Justice Facility. This is a one-time project and funds are being carried over into FY14 to finish the project. Also budgeted for FY13 were funds for technology infrastructure. The County data center must be relocated to enable efficient and effective use of technology. The project was not completed in FY13 and these funds have been carried over into FY14 for the one-time project cost. Projection: The technology infrastructure is a one-time mission critical expenditure. We do not anticipate any general government expenditures in Capital Projects Funds going forward until we are able to implement our strategic Facilities Master Plan. Coconino County, Arizona FY14 Adopted Budget 69 Analysis of Expenditures PUBLIC SAFETY The public safety function includes all expenditures for Flood Control, Emergency Services, Constable, Sheriff, Jail District, Juvenile Court Services, Adult Probation, and the Medical Examiner. At 23.4% of the operating budget, this is one of the largest functions. General Fund In the County’s General Fund, public safety expenditures increased 9.0% between the FY13 and FY14 budgets. A large part of this is due to the increase in public safety retirement rates. Projection: Public safety expenditures in the General Fund are projected to increase for the foreseeable future. Due to local competition, the County has had a difficult time attracting and retaining Deputy Officers, Youth Care Workers, and Probation Officers. If this trend continues, the County will have to increase hiring and retention benefits for those positions, putting a strain on County-wide General Funds. The County is committed to remaining competitive with other local jurisdictions to help offset the shortage of public safety workers in a high demand market. The employee contribution to the public safety retirement system is capped in statute, but recent changes at the State level may slow the contribution rate growth and have long-term impacts to the PSRS system. As the State continues to decrease our grant funding for critical public safety programs, the General Fund will be required to increase our contribution in order to meet our mandates. Special Revenue In the various Special Revenue Funds, public safety expenditures will decrease 5.0% between the FY13 and FY14 budgets. This is primarily due to a decrease in anticipated reimbursements for mitigation in the Shultz flood area. Net of that decrease, the expenditures will increase by 1.5%. Projection: Special Revenue Fund public safety expenditures are projected to increase (net of the Flood Control District increase) between the FY13 and FY14 budgets. This increase is attributed to merit and market increases implemented in the FY14 budget. The trend for Special Revenue Fund public safety expenditures is projected to gradually increase each year. Special Revenue Funds are impacted by the staffing challenges facing the County in the area of public safety. The same retirement system increases mentioned for the General Fund will also impact Special Revenue Funds. Reduced State grant funding for public safety will offset some of these projected budget increases. The County is working on holding down overall public safety and criminal justice system costs. The County’s establishment of the Criminal Justice Coordinating Council has been a major factor in managing public safety and criminal justice system expenditure growth. Debt Service Funds Debt Service Funds do not have public safety expenditures for FY14. Capital Projects Funds Capital Project Funds were budgeted in FY13 and FY14 for the Jail Repair and Replacement (R&R) fund. This is a recurring budget item for routine R&R needs that arise, and the budget changes each year depending on the R&R needs identified. These expenditures are budgeted according to a long-term Jail District R&R schedule and will fluctuate from year to year, as needs change. Similar to our Facilities repair and replacement program, our goal is to identify and perform repair and replacement projects when we are able to maximize our return on investment, by weighing repair costs against replacement costs for Jail District Capital. Coconino County, Arizona FY14 Adopted Budget 70 Analysis of Expenditures HIGHWAYS AND STREETS The highways and streets function of expenditures includes all expenditures for road maintenance, construction, engineering, GIS, and special districts. General Fund Expenditures for highways and streets in the General Fund include those expenditures for GIS. This budget will increase by 1% compared to FY13, due to compensation increases in the FY14 budget. Projection: GIS expenditures are projected to increase for health and retirement rate increases in the next several years. Special Revenue Funds Special Revenue Funds expenditures relating to highways and streets pertain to Public Works expenditures, and they will increase over 200% between the FY14 and FY13 budgets. This is due to reserving un-awarded grant capacity for highways and streets. Un-awarded grant capacity is reserved to allow for us to spend grant funds that are anticipated, but not received, at the time the budget is developed. If we do not reserve this expenditure capacity, we may exceed our budget ceiling that is adopted with the Tentative Budget. The Board of Supervisors must still approve a grant and adjustment to move the expenditure appropriation out of the un-awarded grant appropriation into the operating budget. Public Works is anticipating un-awarded grants in the amount of $44 million. Projection: The goal of the Public Works Department is to plan for a manageable construction level each year. This is becoming increasingly difficult with the uncertainty in the State budget and shifting of HURF funds to State programs. Fund balance in the HURF fund is being depleted, and the point will come when capital projects will not have funding. The focus will be on a manageable level of road maintenance. If the County loses Secure Rural Schools and Community Self Determination Act funding, the HURF fund will lose about $2 million from this revenue source that is currently allocated on an annual basis. This will further limit the ability to provide capital road improvements. Debt Service Fund Debt Service Funds do not have highways and streets expenditures for FY14. Capital Projects Funds Capital Projects Funds do not have highway and streets expenditures for FY14. CULTURE AND RECREATION Library funding and Parks and Recreation Department programs are considered culture and recreation funding. General Fund The General Fund supports culture and recreation by funding administrative and maintenance salaries in the Parks and Recreation Department. In previous years, CPOS (Coconino Parks and Open Space) expenditures were included in the General Fund, but were reimbursed through a transfer of CPOS tax funds. The ability to transfer the reimbursement has expired. These expenditures have now been absorbed into the General Fund. These expenditures will increase 35% in the upcoming fiscal year due to a one-time capital project cost for a new Amphitheater roof. Projection: The CPOS administration dollars were exhausted in FY12. These expenditures are now being absorbed by the General Fund. The Parks and Recreation Department will continue to evaluate these expenditures and prioritize available funding to make up for this revenue loss as they can. Coconino County, Arizona FY14 Adopted Budget 71 Analysis of Expenditures Special Revenue Funds Culture and recreation expenditures will increase 19% in FY14 over the FY13 budget. This increase is for expenditures related to the Coconino Parks and Open Space ballot. Parks and Open Space projects are budgeted according to a capital improvement schedule and the availability of land that was identified for open space acquisition. The projects are funded by a voter-approved sales tax, which is a dedicated voter-protected funding source for projects that were listed on the CPOS ballot. The County Board of Supervisors have very limited ability to change the CPOS budget. There will be a 13% decrease in Library District expenditures. Projection: Library expenditures will decrease in FY14 due to the District levy declining due to secondary assessed valuations being lower. Parks and Recreation expenditures vary due to capital projects in the CPOS programs. For more detail on the upcoming capital projects associated with the CPOS program, see pages 476-481. Debt Service Funds Debt Service Funds do not have culture and recreation expenditures for FY14. Capital Project Funds Capital Project Funds do not have culture and recreation expenditures for FY14. HEALTH Health expenditures include expenditures for the Public Health Services District programs in the County. General Fund There are no direct General Fund health expenditures budgeted. The County does provide General Fund support for health programs through a maintenance of effort payment to the Public Health Services District. Special Revenue Funds In Special Revenue Funds, expenditures for health are expected to increase by 21% in FY14. This is primarily due to un-awarded grants. There are about 35 active Special Revenue health funds, so there are some with budget increases and others with decreases. Projection: Health expenditures will continue to fluctuate depending on available State and Federal grant funding. The recession had a double impact in this area. State funding was reduced because of the State budget crisis, while demand for health services increased. The formation of the Public Health Services District guarantees a baseline of Public Health funding. Secondary assessed values have continued to decline. This has an impact on the property tax revenues available to fund health services, causing the General Fund to prioritize additional health funding along with all other expenditure functions. Debt Service Funds Debt Service Funds do not have health expenditures in FY14. Capital Project Funds Capital Project Funds do not have health expenditures in FY14. Coconino County, Arizona FY14 Adopted Budget 72 Analysis of Expenditures WELFARE Welfare expenditures are for programs in the Community Services and Career Center departments. General Fund The General Fund directly supports Community Services Administration, and also provides funding for Community Services programs that are operated in Special Revenue Funds. For FY14 General Fund expenditures for welfare will increase by 8%. This is mainly due to compensation increases implemented in FY14 and a one-time budget increase for a community assessment. In addition to the direct General Fund budgeted expenditures, the County supports welfare expenditures in Special Revenue funds through transfers of General Fund support. Projection: General Fund welfare expenditures will not change much in the next few years, because administration expenses should remain fairly level. Increases will result in compensation, retirement system, and employee health insurance plan increases. Special Revenue Funds In Special Revenue Funds, expenditure for welfare will decrease by 15% in FY14. This decrease is primarily the result of a decrease in funding for the Coconino Rural Environmental Corp (CREC) program. The Career Center is also seeing a decline in their Workforce Investment Act funding. Projection: Welfare expenditures for Community Services programs will vary based on the level of grant funding received by the County. Many of these programs are funded primarily through grants, with some General Fund support. This level of support is expected to increase with salary and benefit increases in future years. Career Center expenditures are greatly subject to variation due to the nature of their revenues. The Career Center is completely funded by Federal grants, so change in administrations brings changes to these programs. The demand for welfare-type-services is projected to stabilize in the short term as need for these programs is tied to the overall economic situation and we have recently experienced a rapid increase in service demands. The Board of Supervisors may determine that funding the need for these services merits a reallocation from other programs to maintain service levels as Federal funding is reduced. Debt Service Funds Debt Service Funds do not have welfare expenditures for FY14. Capital Project Funds Capital Project Funds do not have welfare expenditures for FY14. SANITATION Sanitation expenditures include those for the County’s on– and off-Reservation solid waste programs and expenditures for the Kachina Village Improvement District. General Fund There are no sanitation expenditures in the General Fund for FY14. The General Fund supports the Solid Waste Program through a transfer to the Solid Waste Fund. Special Revenue Funds Sanitation expenditures in Special Revenue Funds are anticipated to decrease by 32% in FY14 from the FY13 budget. The decrease is due to the elimination of the Navajo Nation Solid Waste contract. The Solid Waste Program budget has been reduced in the past several years by reducing our solid waste service delivery. Coconino County, Arizona FY14 Adopted Budget 73 Analysis of Expenditures Projection: Expenditures for sanitation will continue to rise in the Solid Waste Program if we maintain current service levels. The main driver of these increases will be tipping and transportation fees passed along to the County from outside vendors. Some of the transportation charges will also increase due to the rising cost of fuel. KVID expenditures are not anticipated to increase greatly in the next five years, but increases may come if more homes are built in the Kachina Village area, creating a larger service area. Much of the Solid Waste Program cost increases are passed along to the General Fund in the form of a funds transfer to the program. This support is expected to increase as transportation employeerelated costs increase while the amount citizens are willing to pay for this service remains flat. The Solid Waste Program has reduced hours, closed locations, and increased fees to meet necessary budget education targets over the past several years. Debt Service Funds Debit Service Funds do not have sanitation expenditures for FY14. Capital Project Funds Capital Project Funds do not have sanitation expenditures for FY14. EDUCATION Superintendent of Schools expenditures are categorized as education. General Fund General Fund expenditures for Education will increase by 13% from FY13 to FY14. This is due to a budget increase to supplement a new granting program by hiring a Program Coordinator. This is a limited term position and will expire within five years if permanent funding is not procured. Projection: The General Fund expenditures for education are not projected to show significant changes other than the addition of the Program Coordinator mentioned above. Any other changes will be related to personnel increases. For FY13, these expenditures in the General Fund were funded by Secure Rural Schools and Community Self Determination Act funding. This funding has yet to be reauthorized for FY14. Without another authorization, the County will need to prioritize Superintendent of Schools funding with all other General Fund expenditures. Special Revenue Funds Education expenses will decrease by 63% in Special Revenue Funds from the FY13 budget due to a budgeted decrease in anticipated Federal grants. These grants fund technical assistance and professional development services to County and regional educators to meet State and Federal mandates and improve instructional quality. Projection: Special Revenue Funds education expenditures will vary each year, depending on the amount of grant funds the Education Service Agency is able to receive. The County does not support these programs with additional General Funds, so as grant funding fluctuates, so do expenditures. There is concern that the Federal budget balancing action could impact the revenues for these programs. Debt Service Funds Debt Service Funds do not have education expenditures for FY14. Capital Project Funds Capital Project Funds do not have education expenditures for FY14. DEBT SERVICE PRINCIPAL AND INTEREST All Debt Service Fund payments go towards principal and interest on outstanding special districts debt. A detailed discussion of these expenditures can be found on pages 98-99. Coconino County, Arizona FY14 Adopted Budget 74 Analysis of Expenditures All Fund Detail by Strategic Priority Area This chart highlights FY14 Expenditures for all funds by percentage of the total (net of un-awarded grants): Cultural & Natural Resources - 4.7% Community Vitality - 12.0% Economic Vitality & Development - 0.8% Organizational & Fiscal Health - 22.0% Public Safety - 50.4% Public Health - 10.1% A discussion of these programs, what is included under each, and a projection of future expenditure trends by fund type is included in the pages that follow. FY10 was the first year expenditures were categorized according to Strategic Priority Area. Data presented above represents department categorization of programs into each area. These will continue to be refined as the process develops. Coconino County, Arizona FY14 Adopted Budget 75 Analysis of Expenditures A summary of the types of program expenditures included in each area is listed below, along with projections for changes to the expenditures for these areas in the future. Public Safety The largest allocation in our budget is for Public Safety. This area includes both criminal justice programs like Sheriff Patrol and Superior Court, and public safety programs outside of the criminal justice area like Public Works Road Maintenance and Community Development Planning and Zoning. For FY14, the Public Safety budget will decrease by less than 1%, net of unawarded grants capacity. Projection: Coconino County’s planning efforts have been very successful in containing the costs of the criminal justice system. System-wide collaboration through the Criminal Justice Coordinating Council has helped identify system problems that had been driving up costs. Programs like the Exodus substance abuse treatment program in the Jail District have helped identify preventative measures that can be taken to reduce future costs. Investing in reducing system bottlenecks has also helped keep costs lower. The County plans to continue efforts that will result in a lower than average growth rate in this system. Public Works expenditures will decline as available HURF fund balance is exhausted. The Schultz flood area will likely cause a short term budget increase for capital mitigation efforts. Community Vitality Community Vitality programs include Elections, DUI/Drug Court, Integrated Family Court, Parks and Recreation programs, Emergency Services, Career Center programs, and Superintendent of Schools programs, among others. These expenditures are budgeted to increase 8% over FY13, mainly due to a one-time budgeted expenditure for a new Amphitheater roof. Projection: Because these expenditures include those for Emergency Services and Career Center programs, the Board may decide to increase funding for the safety net programs that see increasing demand for services during economic downturns. The Career Center is 100% Federally funded, which is a volatile funding source. Elections funding is cyclical and is mandated, so the normal elections funding cycles will continue. Superintendent of Schools funding is heavily dependent on Federal allocations that tend to change with changes in the Federal administration. Public Health Public Health programs include all Public Health Service District programs, solid waste, and KVID programs. These expenditures are budgeted to decline 6% in FY14. This is primarily due to a decrease in grant funding. Projection: Health expenditures will continue to fluctuate year over year with available State funding for Health programs. The solid waste budget has been reduced by budget reductions, but the cost of hauling waste increases with higher fuel prices. KVID continually strives to find operational efficiencies, so it is anticipated that these expenditures will not see large increases in the short-term. Organizational and Fiscal Health Organizational and Fiscal Health programs include most of the County’s internal services, and many programs of Elected Offices, including the Treasurer, Assessor, Board of Supervisors, Clerk of Superior Court, and Superintendent of Schools. These expenditures will increase by 6% compared to the FY13 budget. This is primarily due to a budgeted increase for technology software updates and infrastructure. Projection: The programs in Organizational and Fiscal Health are heavily supported by the General Fund. As this funding source becomes ever more competitive given the nature of local tax revenues, these programs will need to find innovative ways to reduce their cost of doing business. Expenditures will increase as pay and benefit increases are approved, but funding for program expansion is uncertain at this time. Coconino County, Arizona FY14 Adopted Budget 76 Analysis of Expenditures Cultural and Natural Resources Cultural and Natural Resources programs include Coconino Parks and Open Space land acquisitions, Facilities Management energy efficiency improvements, and the Coconino Plateau Water Adequacy Council. In FY14 these expenditures will decrease by 10%. This decrease is due to a decrease in expenditures for the CREC program. Projection: Cultural and Natural Resources expenditures will fluctuate in the next few years as Coconino Parks and Open Space funding is used for approved projects and acquisitions. Once these projects and acquisitions are complete, the long-term outlook for this expenditure type will depend on Federal funding and partnership revenues for CREC. Economic Vitality and Development Economic Vitality and Development programs include most Career Center programs, the Coconino Rural Environmental Corps, and payments to economic development collaborations the County is involved with. Projection: Although a small percentage of the total County budget, Economic Development programs have been considered increasingly important to accomplishing the organizational goals of the County. The majority of this program funding is Federal, and is expected to be cyclical in the next ten years as administration priorities adjust. The County will continue to work with Economic Development organizations like SEDI, the Sustainable Economic Development Initiative developed by County staff, to accomplish our Economic Development objectives. Coconino County, Arizona FY14 Adopted Budget 77 Reserves Policies, Changes in Fund Balance, and Long-Term Outlook What is fund balance? Fund balance is the difference between a fund’s assets and its liabilities. A portion of the fund balance may be reserved for various purposes, such as contingencies or encumbrances, carried forward into the next fiscal year, or reverted back to a granting agency if such is contractually stipulated. As a part of the ten-year financial plan, 15% of General Fund revenues will go toward an emergency reserve fund. Of the 15%, 10% is for an emergency reserve. The balance of 5% could be available to be used during economic downturns to help alleviate potential cuts to services. The County also maintains an operating contingency of $240,000 in the General Fund to provide for unanticipated expenditures, or to meet unexpected increases in service demands. Use of these funds is subject to the County Manager’s approval. Available fund balances are not used for on-going operating expenditures unless a determination has been made that available balances are in excess of required guidelines and that plans have been established to address future operating budget shortfalls. However, based on current audit requirements, fund balances associated with grant revenues in cost reimbursement grant funds should be exhausted before the granting agency remits additional funds. For using fund balances, emphasis is placed on one-time uses. An annual review of cash flow requirements and appropriate fund balances is undertaken to determine whether modifications are appropriate for the reserve/contingency policies. What are the changes in fund balance and what is the long-term outlook? By Fund Type General Funds: The General Fund balance will decrease by $9.8 million (37%) as a result of this budget (net of contingencies). Of this, $7.9 million is in the operating General Fund and the remainder is in reserved General Fund balances. As mentioned, we will be expending fund balance as a one-time budget balancing mechanism. We will also be expending over $1 million of fund balance toward compensation, $3 million is being set aside for capital improvements and a one-time allocation of $500,000 for the amphitheater roof. The long term forecast to the operating General Fund shows we are balancing our budget beginning in FY19. Our reserved General Fund balances will be spent down as projects are completed, but our goal is to maintain four years of project funding in these funds, by transferring our one-time capacity from the operating General Fund into the reserved R&R General Funds as it becomes available. This will help us prepare for the next recession, by prefunding projects that can still be funded during the next economic downturn. Special Revenues Funds: Fund balances in the Special Revenue Funds are budgeted to decrease 55%, or $25.3 million in FY14. Most of the decrease (75%) comes in the HURF Fund and Coconino Parks and Open Space Fund. This HURF balance decline of $10.3 million is due to capital projects that have been delayed over the years due to efforts being redirected towards the Schultz flood emergency response and the recession. These capital projects must now be completed to avoid public safety implications. HURF will also make some heavy equipment purchases, as these have also been delayed for the past several years. We have identified that there is a shortage of HURF funding available, and we anticipate the continued use of this fund balance on necessary improvements. This shortage is compounded by the recessionary impacts on this fund, including the annual sweep of approximately $900,000 to fund state DPS. As fund balance dwindles, there will need to be a restructuring of the HURF fund to come back in balance. The CPOS decrease of $8.6 million is due to the continued progress on the CPOS capital plan. This fund balance is reserved for listed projects on the CPOS ballot, and will be required to be spent on projects until the balance is exhausted. The remainder of the decrease in fund balance results from grant funds being spent down to cover expenditures in programs that will be receiving fewer grant dollars, due to the State economic situation. The long-term outlook for these funds are to be spent down to assist with state and federal revenues losses. Coconino County, Arizona FY14 Adopted Budget 78 Reserves Debt Service Funds: Debt Service Funds in total will see an increase of less than 1% in their fund balance in FY14. The long term outlook for the special district debt service funds is very little change in fund balance, because as assessments are collected, debt payments are made. Capital Projects Funds: Capital Projects Fund reserves will see a decrease of 8.1% in FY14. This is mainly due to capital projects in the Jail District repair and replacement fund. Major Funds Highway User Revenue Funds: As discussed in the Special Revenue fund section, the HURF Fund balance will decrease 58% due to road construction and heavy equipment replacement projects anticipated in the next fiscal year coupled with the decline in HURF revenues from the economy and State shifting to fund their deficit. The long-term outlook for this fund projects continued decline in fund balance if the State does not return the shifted revenues back to Counties. The level of service for road maintenance in the County will need to be evaluated to meet the available revenues. Jail District: The Jail District Fund Balance will increase by 15% from the FY13 projected ending balance. The long-term outlook for this fund balance is somewhat uncertain. Discussions on future planning will be taking place during FY14 to decide on need and what type of housing addition or program would be more beneficial for the criminal justice system. Parks and Open Space Debt Service: In FY14 the Parks and Open Space Debt Services fund balance will continue to decrease (75%) as CPOS projects continue and open space acquisitions occur. Ultimately 100% of this fund balance will be spent over the life of the CPOS program. Public Health Services District: The fund balance in this district will decrease by 21% in FY14. Due to a decrease in secondary values the district has seen a decrease in revenue in the form of property taxes while experiencing an increase in operating expenditures. The long-term outlook for this district is that fund balances will continue to decline due to continued drops in property values. Long-term program and service evaluations are needed to align revenues and expenditures in the district. Non Major Funds: Fund balance for Non Major funds will decrease by 62%. The largest decrease is in National Forest Fees. These funds go to road maintenance. Also significantly decreasing is the Parks Capital Project Fund, where funds are allocated for Parks and Recreation projects to be completed in FY14. The Flood Control District is also seeing a substantial decrease for flood related project expenditures. No other funds individually account for a material amount of the decrease. General decreases are budgeted in special revenue funds to fill the gap for expenditure increases. Coconino County, Arizona FY14 Adopted Budget 79 General Fund Operating Budget General Fund Operating Budget Policies The County adopts a balanced budget annually and does not use debt or bond financing to fund current operating expenditures. As a general rule, the County is committed to using only recurring revenues to fund recurring expenditures. The County maintains a budgetary control system to ensure adherence to the Adopted Budget. Quarterly reports are prepared and provided to the Board of Supervisors by the budget team which compare actual revenue and expenditures to budgeted amounts as well as provide updates to the County ten-year financial plans and forecasts. As previously stated, the Budget Team develops and regularly updates a General Fund ten-year financial forecasting system which includes projections of revenues, expenditures, and future costs of current budget decisions and financing of capital improvements. The current revenue and expenditure ten-year plan on the following pages illustrates the results of this process. The entire County budget for FY14 was evaluated within the context of these financial plans and a determination was made on the impacts that the current recurring expenditures would have on the operating budget, the expenditure limit, and the future cash flow needs of the County. When this evaluation was done, it was determined that all departments must submit their program budgets with funding amounts not to exceed the FY13 “base” budget for the department. Expenditure adjustments between programs was allowed. By retaining level program funding from FY13, the County would still have had unsustainable expenditure levels, give the drop in the local economy and the uncertainty of what State impacts would continue to be passed on in FY14. Through our financial planning process, we decided to continue our three-prong approach to budget management. In FY14 we will be utilizing reserves while we embark on a long-term approach to budget alignment. We have strategic compensation, Facilities, and Information Technology needs that are core expenditure requirements to maintain our efficiency and effectiveness as an organization. Over the next five years we will need to align our revenues and expenditures in all of our funds through strategic evaluation of our programs and funding levels, and how they align with our priorities and where we want to be as an organization. This will require significant General Fund budget reductions and realignment. The ten-year plan that follows has been adjusted to eliminate the contingency and fund balance contingency items. The fund balance is presented on the cash basis, because there are annual revenue accruals that are not available in cash balance to fund programs. Contingency items are budgeted for emergency use only so they are not included in the General Fund balance projections. The financial plan that follows is the plan that was used during the budget process, and includes department and budget estimates of FY13 revenue and expenditures, based on year-to-date information that was available at the time the budget was developed. The financial statements presented on pages 50-56 include updated FY13 estimated actuals. An operating deficit is anticipated through FY18. That is the low point in our revenue projection period, where we expect to either lose, or have reductions, in some of our Federal revenue resources. In FY14 we are showing an operating deficit of $3.9 million. This includes a transfer to our facilities capital repair and replacement fund for future improvements. Coconino County, Arizona FY14 Adopted Budget 80 General Fund Ten-Year Financial Plan Actuals FY2012 Revenues and Transfers In Taxes Licenses and Permits Intergovernmental Charges for Services Fees, Fines, and Forfeits Investment Income SRP Contributions Miscellaneous Transfers In Total Revenues and Transfers In $ 23,355,844 1,296,586 20,255,369 4,968,538 1,132,653 301,760 143,905 260,093 1,616,058 53,330,806 Budget FY 2013 $ 23,555,018 892,500 20,286,502 4,555,984 1,110,850 178,000 130,150 194,810 525,610 51,429,424 Estimates FY2013 $ 23,913,423 726,500 21,858,280 4,921,918 1,112,592 83,368 150,534 301,491 524,078 53,592,184 Expenditures and Transfers Out Salaries Benefits Less: Projected Salary Savings Operations Travel Capital Total Transfers Out Total Expenditures and Transfers Out 23,849,760 8,569,962 (1,773,999) 7,398,473 1,375,510 518,209 8,250,931 48,188,845 24,722,449 9,920,412 (300,000) 8,455,776 1,373,833 55,952 9,162,141 53,390,563 24,660,945 9,496,715 (907,269) 7,296,807 1,473,539 118,018 8,758,047 50,896,802 Total Surplus/(Deficit) Beginning Fund Balance Net Ending Fund Balance 5,141,961 15,018,795 20,160,756 (1,961,139) 20,160,756 18,199,618 Fund Balance Unreserved General Fund Loan Balance to Flood Control District Emergency Reserve Total Unreserved Fund Balance Coconino County, Arizona $ $ $ 12,403,544 (1,000,000) 7,757,212 19,160,756 $ $ $ 10,564,045 (1,000,000) 7,635,572 17,199,618 $ $ FY14 Adopted Budget FY 2014 Projected FY 2015 $ 24,995,215 902,500 21,429,464 4,798,718 1,108,650 178,000 130,150 208,944 325,819 54,077,460 $ 25,813,310 920,550 21,844,101 4,901,485 1,125,280 237,611 123,643 211,033 261,861 55,438,873 25,832,503 10,463,266 (300,000) 8,796,059 1,394,751 420,752 11,317,350 57,924,681 26,706,361 11,035,613 (300,000) 7,950,859 1,404,111 46,904 8,956,264 55,800,112 2,695,382 20,160,756 22,856,138 (3,847,222) 22,856,138 $ 19,008,917 (361,239) 19,008,917 18,647,678 15,178,800 (1,000,000) 7,677,338 21,856,138 $ 10,946,171 (1,000,000) 8,062,746 $ 18,008,917 $ $ $ 9,371,126 (1,000,000) 8,276,552 16,647,678 81 General Fund Ten-Year Financial Plan Projected FY 2016 Revenues and Transfers In Taxes Licenses and Permits Intergovernmental Charges for Services Fees, Fines, and Forfeits Investment Income SRP Contributions Miscellaneous Transfers In Total Revenues and Transfers In $ 26,159,169 938,961 21,385,844 5,006,478 1,142,159 326,334 100,000 213,144 264,145 55,536,233 FY 2017 $ 26,511,770 973,703 20,928,338 5,113,744 1,159,291 287,901 100,000 215,275 266,437 55,556,459 FY 2018 $ 27,446,461 1,009,730 22,082,254 5,223,334 1,176,681 252,887 100,000 217,428 266,480 57,775,255 FY 2019 $ 28,548,541 1,046,080 23,303,587 5,335,299 1,194,331 239,633 100,000 219,602 410,199 60,397,272 FY 2020 $ 29,496,814 1,083,739 24,097,178 5,449,690 1,212,246 243,733 100,000 221,798 599,320 62,504,518 FY 2021 $ FY2022 30,458,420 1,121,670 24,896,984 5,566,561 1,230,430 264,142 100,000 224,016 694,300 64,556,522 $ 31,452,206 1,160,928 25,724,007 5,685,967 1,248,886 292,357 100,000 226,256 792,064 66,682,671 Expenditures and Transfers Out Salaries Benefits Less: Projected Salary Savings Operations Travel Capital Total Transfers Out Total Expenditures and Transfers Out 27,200,078 11,531,013 (300,000) 7,663,506 1,418,152 46,904 10,172,792 57,732,444 27,752,879 12,067,742 (300,000) 7,844,617 1,432,334 46,904 8,712,775 57,557,251 28,240,292 12,626,615 (300,000) 7,787,512 1,446,657 46,904 8,684,615 58,532,594 28,814,234 13,236,942 (300,000) 8,020,114 1,461,124 46,904 8,883,710 60,163,026 29,293,186 13,827,421 (300,000) 7,939,513 1,475,735 46,904 9,055,492 61,338,250 29,857,879 14,441,388 (300,000) 8,148,635 1,490,492 46,904 9,258,963 62,944,261 30,323,190 15,166,127 (300,000) 8,094,570 1,505,397 46,904 9,471,291 64,307,480 Total Surplus/(Deficit) Beginning Fund Balance Net Ending Fund Balance (2,196,210) 18,647,678 16,451,468 (2,000,792) 16,451,468 14,450,676 (757,339) 14,450,676 $ 13,693,336 234,246 13,693,336 $ 13,927,582 1,166,267 13,927,582 $ 15,093,850 1,612,261 15,093,850 $ 16,706,110 2,375,192 16,706,110 $ 19,081,302 6,157,173 (350,000) 8,293,503 14,100,676 $ $ $ $ $ Fund Balance Unreserved General Fund Loan Balance to Flood Control District Emergency Reserve Total Unreserved Fund Balance Coconino County, Arizona $ $ $ 7,460,654 (700,000) 8,290,813 15,051,468 $ $ $ $ 5,067,020 8,626,316 13,693,336 $ 4,929,521 8,998,061 13,927,582 FY14 Adopted Budget $ 5,808,070 9,285,780 15,093,850 $ 7,126,777 9,579,333 16,706,110 9,197,711 9,883,591 $ 19,081,302 82 General Fund Revenue Assumptions The single largest fund in the County is the General Fund. It accounts for approximately 41% of the County’s annual operating revenue (net of unawarded grants). The process of estimating and forecasting revenues involves review and analysis of numerous variables and continuous tracking and research. The budget team takes a scan of the local and national economy to estimate current and future growth in retail consumption, tourism spending, and changes in State and Federal legislation which would have an impact on revenue collections. A forecast is created and presented to the County Manager and Board of Supervisors in order to define the financial parameters of the budget process in a given fiscal year. This forecast is subsequently adjusted based on a comparison of the departmental revenue estimates in the months following. Listed below are the current assumptions derived to account for specific tax levies, projected growth in sales taxes, other revenues and interest rates, and fund balances (cash on hand) which will earn interest. The budget was partially based on estimates for FY13. The budget team provided several scenarios for the County Manager and the Board of Supervisors, as part of the financial planning process and budget process. To estimate FY14 revenues for all funds, but in particular for the General Fund, the budget team used the assumption that the current recessionary pattern of our State and local revenues would continue to recover in FY13 and into FY14. This will be noted for many of the revenue growth assumptions that are primarily driven by the economy. Our returns had started to improve during FY12 and that trend continued into FY13. Some estimates have been difficult to determine due to the lag in sales tax collections between fiscal years. The budget development process begins in January. At that time, we only have access to four or five months of revenue data for FY13. Sales that occur in October are not reported until November, and the State figures are released toward the end of December. The following assumptions were used as the growth scenario to estimate the FY14 General Fund revenues available for recurring expenditures.  The County’s primary property tax rate was slightly increased in FY14. We are allowed a 2% growth in our levy each year. Additional growth is also allowed through new construction that was added to the tax rolls during the year. For FY14, Coconino County use the 2% allowable and new construction growth to determine the projected tax levy. This will be the assumption on-going in the ten-year forecast.  Vehicle license tax (auto in lieu) is anticipated to grow by 6% from the FY13 estimates to the FY14 budget due to anticipated economic recovery. This revenue source has been particularly hard hit in the local recession, and revenues have fallen below FY06 levels. Auto Lieu increases are projected to increase by 2% in FY15 and FY16 and then up to 3.7% in FY17 as the trend falls back in line with local inflation and population increases.  County sales tax is projected to grow from the FY13 estimates to the FY14 budget by 5.5%. This will return us to what we have determined our adjusted sustainable baseline. Future growth will be at population and inflation. We are forecasting County local and State shared sales taxes by looking at what our sustainable population and inflation line was prior to the recent recession, and adjusting this down to a revised line at 85% of the historical level. We have worked into the County sales tax growth a two year window for another recession. As we are unable to determine the exact timeframe of another recession the placement of the recession in FY16 and FY17 will balance out with increased growth into the future.  License and permits have fluctuated greatly over the last few years, but are expected to have hit their low point and will grow at a rate of 7% for FY14. Building permits are the main component of this revenue source. After seeing anticipated recovery in FY13 inflationary and population driven increases are anticipated in this revenue source.  State shared sales tax is projected to increase at a pattern similar to County sales tax. Because the local economy has been stronger than the State economy throughout the course of this recession, local net assessed values have become a larger portion of the State local, increasing our State shared sales tax distribution formula. We are seeing this formula increase as short-term revenue, realizing our relative share of net assessed value will return to a more historical level as property values in the Phoenix area eventually recover. Coconino County, Arizona FY14 Adopted Budget 83 General Fund Revenue Assumptions  Other intergovernmental revenue is projected to increase from FY13 estimates to FY14 budget by 2%. This growth is anticipated to continue into future years, but it is offset by adjustments for the loss of Forest Fee Funding for the Superintendent of Schools, and the change in PILT funding as determined.  Charges for services are anticipated to increase by 2% in FY14 compared to FY13. The long-term outlook growth in this revenue source is about 2%, matching anticipated inflationary increases to our fees.  Indirect cost reimbursement will increase 2% from FY13 to FY14. Indirect costs are charges the General Fund makes to other departments for providing internal services. They are recovered from the budgets of our special revenues funds whenever possible under grant, or other funding agreements as charges for services. Future growth will occur at the average rate of inflationary cost increases in the General Fund, with additional increases or decreases resulting form the long-term realignment of General Fund expenditures into or away from internal services.  Fees, fines, and forfeits are anticipated to increase 1.5% in FY14 compared to FY13 and will continue at this rate into the future due to the County’s policy of updating the user fee schedule every two years.  Investment income is projected at 1.25% of the General Fund balance in FY14 through FY15, then it will increase to 1.75% for future years. The rate of return on County investments is tied to market rates, which are projected to remain low in FY14 and gradually increase through economic recovery. Federal interest rate action will impact the long-term investment income returns.  The SRP contribution will decrease in the ten-year period, as our primary property tax decreases due to the restrictions on levy growth.  Miscellaneous revenue is forecasted at the minimum level during the ten-year period. These revenues are usually derived from unanticipated sources.  Transfers in for FY14 are budgeted to decrease due to the loss of Title III Forest Fees for County services provided on Federal lands and the elimination of a transfer from Public Works to Information Technology for technical support. All baseline transfers in will increase with inflationary General Fund increases. Coconino County, Arizona FY14 Adopted Budget 84 General Fund Revenues FY14 Revenues by Percentage This chart details FY14 General Fund revenues for all activities by percentage and illustrates the County’s reliance on State shared and County sales taxes as the predominant General Fund funding sources. Investment Income - 0.5% Fines, Fees, and Forfeits - 2.1% Other - 0.4% Indirect Cost Recovery - 6.8% Primary Property Tax - 15.4% Charges for Services - 2.9% Other Taxes - 31.2% Intergovernmental Revenues - 39.0% Licenses and Permits - 1.7% Includes County Sales Tax and Vehicle License Includes State Shared Sales Tax and PILT Coconino County, Arizona FY14 Adopted Budget 85 General Fund Revenue Projections The County incorporates the preceding assumptions for the budget year and additional estimated growth or decline rates (where applicable) into a ten-year forecast for revenues. This forecast provides County management with a planning tool for determining future funding options and availability. The FY13 estimates were used for the budget development and reflect information available at the time. Primary Property Tax Utilities Auto Lieu County Sales Tax Taxes Subtotal FY2012 FY13 Actuals Budget $ 8,901,741 $ 8,585,781 36,788 35,000 3,047,724 3,153,237 11,369,591 11,781,000 FY13 Estimates 8,661,471 47,198 3,174,632 12,030,122 FY2014 Budget $ 8,903,326 35,000 3,365,110 12,691,779 Projected FY 2015 FY 2016 $ 9,110,909 $ 9,323,682 35,350 35,704 3,492,984 3,625,717 13,174,066 13,174,066 23,355,844 23,555,018 23,913,423 24,995,215 25,813,310 26,159,169 1,296,586 892,500 726,500 902,500 920,550 938,961 17,208,420 17,604,884 18,962,324 19,676,888 19,510,933 19,010,933 1,609,371 492,150 585,999 162,759 196,670 1,514,240 465,680 201,662 297,636 202,400 1,527,293 465,680 345,874 190,212 366,897 1,073,000 282,564 190,212 206,800 1,640,000 288,215 194,016 210,936 1,667,880 293,980 197,897 215,155 20,255,369 20,286,502 21,858,280 21,429,464 21,844,101 21,385,844 Charges for Services Health Indirect 3,705,022 1,263,516 3,158,729 1,397,255 3,524,663 1,397,255 3,440,152 1,358,566 3,508,955 1,392,530 3,579,134 1,427,343 CPOS Indirect Fees, Fines, and Forfeits 1,132,653 1,110,850 1,112,592 1,108,650 1,125,280 1,142,159 Investment Income 301,760 178,000 83,368 178,000 237,611 326,334 SRP Contributions 143,905 130,150 150,534 130,150 123,643 100,000 Miscellaneous 260,093 194,810 301,491 208,944 211,033 213,144 51,714,748 50,903,814 53,068,106 53,751,641 55,177,012 55,272,089 1,616,058 525,610 524,078 325,819 261,861 264,145 $ 53,330,806 $ 51,429,424 $ 53,592,184 $ 54,077,460 $ 55,438,873 $ 55,536,233 Licenses and Permits State Shared Sales Tax PILT SRS Federal Grant & Shared State Grant & Shared Other Intergovernmental Intergovernmental Subtotal Revenues Subtotal Transfers In Grand Total Coconino County, Arizona FY14 Adopted Budget 86 General Fund Revenue Projections The County incorporates the preceding assumptions for the budget year and additional estimated growth or decline rates (where applicable) into a ten-year forecast for revenues. This forecast provides County management with a planning tool for determining future funding options and availability. The FY13 estimates were used for the budget development and reflect information available at the time. Projected FY 2019 FY 2020 $10,086,328 $10,370,918 36,785 37,153 4,039,348 4,184,764 14,386,080 14,903,979 FY2021 $10,664,045 37,525 4,331,231 15,425,619 FY2022 $ 10,965,967 37,900 4,482,824 15,965,515 29,496,814 30,458,420 31,452,206 1,046,080 1,083,739 1,121,670 1,160,928 19,621,589 20,798,884 21,547,644 22,301,812 23,082,375 1,696,234 299,859 201,854 219,458 1,725,070 305,856 205,892 223,847 1,754,396 311,973 210,009 228,324 1,784,221 318,213 214,210 232,890 1,814,553 324,577 218,494 237,548 1,845,400 331,069 222,864 242,299 20,928,338 22,082,254 23,303,587 24,097,178 24,896,984 25,724,007 Charges for Services Health Indirect 3,650,717 1,463,027 3,723,731 1,499,603 3,798,206 1,537,093 3,874,170 1,575,520 3,951,653 1,614,908 4,030,686 1,655,281 CPOS Indirect Fees, Fines, and Forfeits 1,159,291 1,176,681 1,194,331 1,212,246 1,230,430 1,248,886 Investment Income 287,901 252,887 239,633 243,733 264,142 292,357 SRP Contributions 100,000 100,000 100,000 100,000 100,000 100,000 Miscellaneous 215,275 217,428 219,602 221,798 224,016 226,256 55,290,022 57,508,774 59,987,073 61,905,198 63,862,222 65,890,607 266,437 266,480 410,199 599,320 694,300 792,064 $ 55,556,459 $ 57,775,255 $60,397,272 $62,504,518 $64,556,522 $ 66,682,671 Primary Property Tax Utilities Auto Lieu County Sales Tax Taxes Subtotal Licenses and Permits State Shared Sales Tax PILT SRS Federal Grant & Shared State Grant & Shared Other Intergovernmental Intergovernmental Subtotal Revenues Subtotal Transfers In Grand Total Coconino County, Arizona FY 2017 $ 9,541,774 36,061 3,759,869 13,174,066 FY 2018 $ 9,810,027 36,421 3,898,984 13,701,029 26,511,770 27,446,461 28,548,541 973,703 1,009,730 18,510,933 FY14 Adopted Budget 87 General Fund Expenditures Total Expenditures for the General Funds The total County adopted expenditures budget for FY14 is $229,565,178. Of this, total adopted expenditures for the operating General Fund (1001) are $68,442,188, and for all other General Funds adopted expenditures are $2,334,477. The budgeted expenditures in the General Fund represents the budgeted appropriation of fund balance for emergency reserve to provide budget capacity in the event of a fiscal emergency. Other General Funds were created to account for General Funds that have been set aside for special projects. Information in the chart below is shown net of contingency. General Fund Expenditures by Function Welfare - 1.1% Highways and Streets - 1.2% Culture and Recreation - 3.8% Education - 1% Public Safety - 26.3% General Government - 66.6% General Fund Expenditures by Strategic Priority Area Cultural & Natural Resources - 0.3% Community Vitality - 11.1% Economic Vitality & Development - 0.1% Public Safety - 53.1% Coconino County, Arizona Organizational & Fiscal Health - 35.4% FY14 Adopted Budget 88 General Fund Expenditures General Fund Expenditures by Category and Function General Government Salaries $ 16,929,751 Benefits 6,194,302 Operating 9,190,403 Travel 513,238 Capital 666,940 Total $ 33,494,634 Education $ 296,492 91,406 128,587 8,700 ‐ $ 525,185 Highways & Streets Public Safety Welfare $ 358,168 $ 7,158,777 $ 380,412 120,179 4,029,926 135,618 110,250 1,110,817 24,085 22,000 829,253 7,450 ‐ 139,498 ‐ $ 610,597 $ 13,268,271 $ 547,565 Culture & Recreation $ 747,943 258,359 382,040 32,210 500,000 $ 1,920,552 Health $ ‐ ‐ 18,000 ‐ ‐ $ 18,000 Total $ 25,871,543 10,829,790 10,964,182 1,412,851 1,306,438 $ 50,384,804 General Government is net of contingency General Fund Expenditures by Category and Strategic Priority Area Organizational Economic Cultural & & Fiscal Vitality & Community Natural Health Development Vitality Public Safety Resources Salaries $ 7,745,392 $ ‐ $2,528,402 $ 15,531,650 $ 66,099 Benefits 3,034,746 ‐ 899,815 6,869,368 25,861 Operating 6,134,128 71,713 1,559,327 3,161,275 37,739 Travel 286,487 ‐ 111,555 1,014,809 ‐ Capital 628,590 ‐ 509,500 168,348 ‐ Total $ 17,829,343 $ 71,713 $5,608,599 $ 26,745,450 $ 129,699 Total $ 25,871,543 10,829,790 10,964,182 1,412,851 1,306,438 $ 50,384,804 Organizational & Fiscal Health is net of contingency Coconino County, Arizona FY14 Adopted Budget 89 General Fund Transfers An important part of the General Fund budget includes transfer in and out of the fund. For example, a transfer into the General Fund might include a Title III reimbursement for an approved project. A transfer out of the General Fund might include subsidies to State-mandated grant programs where funding has been cut or subsidies for programs where fees do not cover the full cost of the program. The charts below provide a summary of transfers budgeted in FY14. They exclude transfers between the unreserved General Fund and Reserved General Funds. Transfers Into the General Fund Transfer in by Type ($325,819 Total) Recorder Loan - $49,344 Offsetting Program Support - $276,475  Offsetting Program Support: Transfer to offset the cost of General Fund Programs from Special Revenue Funds.  Recorder Loan: The Recorder’s Office borrowed funds from the General Fund for a new purchase agreement for their Tyler Recording System. The loan will be paid back over a three year period, FY14 being the second year. Transfer Out of the General Fund by Function Sanitation - 1.7% General Government - 31.8% Public Safety - 23.7% Welfare - 5.0% Highways & Streets - 0.4% Health - 37.4% Coconino County, Arizona FY14 Adopted Budget 90 General Fund Transfers Transfers Out of the General Fund by Department ($13,641,896 Total) Facilities - $4,299,717 Sheriff/Jail District - $2,558,900 Public Works - $255,785 County Attorney - $11,075 Superior Court - $66,539 Adult Probation - $402,268 Juvenile Court - $202,425 Public Health Services District - $5,154,104 Community Services - $691,083 Transfers Out of the General Fund by Strategic Priority Area Community Vitality - 5.0% Organizational & Fiscal Health - 32.2% Public Health - 39.1% Public Safety - 23.7% Coconino County, Arizona FY14 Adopted Budget 91 General Fund Budget Allocation Changes for FY14 In FY10 and FY11, Coconino County adopted budget reductions that resulted in recurring General Fund budget reductions of 5%. Twenty four FTEs were eliminated from the General Fund. In addition, there were State and Federal funding reductions that caused the additional loss of positions in our special revenue funds, and in some cases the complete elimination of programs. Employee pay has been frozen since 7/1/2009 while some employees have had increases in their retirement system contributions and health insurance premiums, resulting in a reduction in net pay. In FY13 compensation was addressed with a one-time and recurring packages for employees. A committee comprised of representatives from departments across the County and nominated by the Elected/Appointed Leadership Team met to prepare a recommendation to the Board of Supervisors to address compensation. The committee’s intention was to adjust compensation for as many County employees as possible with available funding. The approved recommendation consisted of a base increase determined by the years of service and a one-time lump sum payment to address the contributions all employees made to the organization and the citizens while taking home less pay due to increased payroll deductions. In FY14, compensation was again addressed with a 1.5% market adjust on 7/1/2013 and the reinstatement of the merit increase on the anniversary date of each employee. Increases such as this will be evaluated on an annual basis. Other FY14 changes to the General Fund budget are summarized below: One-Time Funding Changes                              Assessor: Appraiser Certification Training: $5,000 Board of Supervisors: Increase for District IV Interpreter: $15,460 Board of Supervisors: Funding for Historical Archive: $5,000 Community Development: Consultation for the Comprehensive Plan: $100,000 Community Development: Seed Funding for Abatement of Unsafe Buildings: $130,000 Community Development: AmeriCorp Staff Person for Sustainability Program: $7,000 Community Services: Community Assessment: $10,000 County Manager: Twelve Months of Funding for CJCC Coordinator: $46,540 Facilities Management: Replace Rooftop Gas Packs at Fort Valley: $101,000 Facilities Management: Replace Main Water Line at Page Probation: $11,000 Facilities Management: Fredonia Repair & Replacement: $46,170 Facilities Management: Solar Water Heaters: $84,000 Facilities Management: Williams Justice Court Carpet: $49,500 Facilities Management: 110 Building Fire Alarm Panel: $33,000 Fredonia Justice Court: Security Re-model: $28,850 Juvenile Court: Facility Modification: $8,000 Juvenile Court: Control Board Replacement: $40,000 Library District: Operational Increase: $14,000 Non-Departmental: Funding for Permit Tracking Software Conversion: $50,000 Non-Departmental: Funding for Information Technology Upgrades: $500,000 Non-Departmental: Funding for Revenue Option Consultation and Surveys: $100,000 Non-Departmental: Funding for Zucker Consultation: $6,000 Non-Departmental: Funding for Zucker Business Plan Analysis: $5,000 Non-Departmental: Funding for Zucker Relocation: $25,000 Non-Departmental: Vacation Sellback: $175,000 Non-Departmental: Performance Recognition: $25,000 Non-Departmental: Increase in Worker’s Compensation: $350,000 Outside Agency, United Way: Increase to VITA Program: $3,000 Parks and Recreation: Amphitheater Roof: $500,000 Coconino County, Arizona FY14 Adopted Budget 92 General Fund Budget Allocation Changes for FY14       Public Health Services District: MOE Augmentation for Title 36 Contract: $535,000 Recorder: Funding for Future Voter Equipment Replacement: $500,000 Sheriff: Completion of Search and Rescue Mezzanine: $129,498 Sheriff: COPS Grant Match: $400,000 Superintendent of Schools: Limited Term Grant Coordinator: $50,000 Superior Court: Law Library Increase: $14,500 Recurring Funding Changes  Assessor: Storage & Software Maintenance: $5,200  Assessor: Postage for First and Final Mailings: $6,250  Board of Supervisors: Membership Increase: $1,780  Board of Supervisors: Operational Increase to District Budgets: $15,950  Community Development: Entry Level Planning Position: $46,931  Community Services: Public Fiduciary Operations/Travel Increase: $10,000  Constable: Increase in Temporary Wages: $5,588  County Attorney: Increase Victim Witness Funding: $2,500  County Attorney: Restore General Fund Transfer to Cover Victim Postage: $9,500  County Attorney: Two Paralegal Positions: $104,000  Fredonia Justice Court: Operational Increase: $1,000  Legal Defender: Increase for Contract Attorneys: $20,000  Non-Departmental: Increase in Annual Cost of Permit Tracking Software: $12,000  Outside Agency, NACOG: Increase for EDA Dues: $803  Parks & Recreation: Increase Fort Tuthill Fire Contract: $5,000  Parks & Recreation: ActiveNet Fee Increase: $6,000  Parks & Recreation: Summer Seasonals: $30,000  Parks & Recreation: Increased Portolets: $3,500  Parks & Recreation: Increased Utilities at Amphitheater: $15,500  Parks & Recreation: Fund Portion of Game and Fish Cooperative Position out of GF: $20,662  Sheriff: Increase Search & Rescue Deputy to Full Time: $41,432  Sheriff: Increase in Co-Location Costs (Dispatch, Records, Janitorial): $11,638 Coconino County, Arizona FY14 Adopted Budget 93 State Budget Impacts The State of Arizona is projecting a structural deficit for FY2014 and FY2015 with projected recovery in FY2016. The State has chosen to balance their budget in part by shifting their budget deficit onto local governments by passing along mandated costs to counties, funding reductions for county grant programs, county shared revenue sweeps, and agency reductions resulting in reduced services to counties. Budget impacts from the State began in FY09 and are expected to continue through FY14. Because there is such a variety of impacts, quantifying those impacts is nearly impossible. The table below summarizes the various State budget impacts Coconino County has absorbed into our budget over the past several years. FY09 State Budget Impacts Court Liability Insurance FY13 (estimated) FY14 (projected) 52,680 $ 36,600 $ 317,383 116,735 61,073 242,478 125,000 Sexually Violent Predators Cost Shift - 20,682 28,562 21,541 89,060 80,000 County Justice of the Peace Salaries - 70,804 75,817 75,817 75,817 75,817 CAMA System - 562,181 623,879 561,983 101,593 83,028 $ $ Reduction in County Assistance Funds (Lottery) HURF Shifts Subtotal: Revenue Reductions $ 1,025,560 $ 1,200,000 $ 897,673 $ 1,200,000 $ 757,015 $ 1,200,000 $ 36,240 $ 545,188 73,000 $ 436,845 1,200,000 $ 1,200,000 27,502 245,654 550,035 550,035 550,035 600,000 650,000 650,000 900,000 900,000 900,000 1,527,502 $ 2,095,654 $ 2,400,035 $ 2,650,035 $ 2,650,035 $ Grand Total State Budget Impacts by Year $ 1,599,336 $ 3,121,214 $ 3,297,708 $ 3,407,050 $ 3,195,223 $ 2,536,845 Cumulative State Budget Impacts $ 1,599,336 $ 4,720,550 $ 8,018,258 $ 11,425,308 $ 14,620,531 $ 17,157,376         $ 71,834 900,000 $ 54,510 $ FY12 59,384 Subtotal: Direct Cost Shifts 12,450 $ FY11 Restoration to Competency Cost Shift Reduction in Grant Funding/Agency Cost Shifts $ FY10 2,100,000 Court Liability Insurance: Agency shift of a State cost that counties are now required to fund. Restoration to Competency: Cost to house and treat prisoners at the State hospital. Coconino County has entered into an IGA with Yavapai County, resulting in a near 50% decrease in the cost of this new mandate. Projected cost is caseload driven. Sexually Violent Predators: Cost (50%) to house and treat sexually violent prisoners at the State hospital. Justice of the Peace Salaries: Increase cost shift from the State where Counties previously funded 58.85% of salaries and the share has been increased to 80.75%. CAMA System: Shift of mandated parcel assessment program from the State Department of Revenue to counties. This discontinuation of the State system resulted in a new computer system and staffing for every County. Reduction in Grant Funding/Agency Cost Shifts: Reduced or eliminated funding from the State for County programs, many of which we are mandated by the State to provide. This is an estimated figure because State grant funding is variable and can be dependent on many factors including caseload and population. Reduction in County Assistance Funds: The State previously distributed a share of lottery revenues to Counties. This shared revenue has been swept back into the State General Fund. Resulting in a $550,000 annual revenue loss to the County General Fund. In FY14, this funding is being reinstated. HURF Shifts: Gasoline taxes are collected by the State and shared with local governments as the funding mechanism for road maintenance, including snowplowing. Over the past several years the State has been diverting these funds to pay for the State Department of Public Safety, decreasing the State General Fund obligation by sweeping funds from local governments. Coconino County, Arizona FY14 Adopted Budget 94 Personnel Changes in Personnel Coconino County’s full time position count has fluctuated over the past ten years due to fluctuations in State and Federal grant funding along with needed and required reductions during the recent economic downturn. Although total FTEs are up 2% from FY05, we have seen a steady decline in FTEs each year since the peak in FY09. The total FTE count fell by 6.27 positions in FY14 compared to FY13. The majority of these reductions are due to the cancellation of the Solid Waste program with the Navajo Nation in the Public Works Department, and the implementation of the pilot compensation program in the Sheriff’s Office in which the elimination of 3.25 FTEs resulted in a salary increase for uniformed officers. The chart below shows the change in total FTEs over the last ten years. 1,200 1,150 1,100 FTEs 1,050 1,000 950 900 850 800 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 Fiscal Year Coconino County, Arizona FY14 Adopted Budget 95 Personnel Organizational Full-Time Equivalents Department FY12 Budget FY13 Budget Adult Probation 59.55 58.80 FY13 Mid-Year Adjustments (2.00) FY14 Base 56.80 FY14 Budget Approvals - FY14 Budget 56.80 Assessor 25.00 26.00 - 26.00 1.00 27.00 Board of Supervisors 13.50 13.50 - 13.50 1.00 14.50 Career Center 12.00 12.00 Clerk of Superior Court 23.35 23.98 Community Development 22.70 22.50 Community Services 49.22 50.32 48.33 - 48.33 1.00 1.00 - 1.00 - 1.00 42.00 42.00 - 42.00 1.00 11.22 1.25 12.47 - 26.00 Constable County Attorney County Manager 12.40 13.22 Facilities Management 26.00 26.00 Finance 18.25 18.25 Health 113.56 113.14 Human Resources 10.00 9.73 (0.38) (1.99) (2.00) - 12.00 - 12.00 23.60 - 23.60 22.50 26.00 1.00 23.50 43.00 18.25 (0.25) 18.00 111.98 2.35 114.33 - 9.73 0.90 10.63 - 24.00 - 24.00 21.50 - 21.50 2.50 - 2.50 (1.16) Information Technology 29.00 24.00 Justice Courts - Flagstaff 22.75 22.75 Justice Courts - Fredonia 2.50 2.50 Justice Courts - Page 5.00 5.00 5.00 - 5.00 Justice Courts - Williams 5.00 5.00 1.00 6.00 - 6.00 Juvenile Court Services (1.25) - 69.58 69.40 0.71 70.11 - 70.11 KVID 8.00 8.00 - 8.00 - 8.00 Legal Defender 5.00 5.00 - 5.00 Non-Departmental 3.00 - Parks and Recreation 19.75 20.00 Public Defender 21.00 21.00 132.95 132.13 17.00 17.00 269.13 269.33 (3.25) (1.83) Public Works Recorder Sheriff Superintendent of Schools Superior Court Treasurer Organization Total (1.00) (4.59) - 1.00 6.00 - - - 19.00 - 19.00 21.00 127.54 (1.00) - 20.00 127.54 17.00 0.50 17.50 266.08 1.73 267.81 9.83 1.00 8.88 11.66 33.45 34.33 - 34.33 - 34.33 8.00 8.00 - 8.00 - 8.00 1,088.52 1,085.54 (17.74) 1,067.80 11.48 10.83 1,079.28 * For an explanation of position changes in each department, please refer to the department staffing page on the last page of each department’s section. Coconino County, Arizona FY14 Adopted Budget 96 Secure Rural Schools and Community Self Determination Act Background The Secure Rural Schools and Community Self-Determination Act of 2000 (SRS Act) was enacted to provide five years of transitional assistance to rural counties affected by the decline in revenue from timber harvests on federal lands. The last payment authorized under P.L. 106-393 was for 2006. On May 25, 2007, the Iraq Accountability Appropriations Act of 2007, P.L. 110-28, was signed into law. It included a provision for payments to States and counties for FY2007 and extended provisions of Title II and Title III of the SRS Act. On October 3, 2008, P.S. 110-343 (H.R. 1424, Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, and Tax Extenders and Alternative Minimum Tax Relief Act of 2008) was signed into law (aka: SRSCA-2008). Section 601 of Division C of P.L. 110-343 amended and reauthorized the SRS Act (P.S. 106-393). The SRS Act, as amended, retains the original title. This Act approved SRS payments through County Fiscal Year 2011. Although the amount of total program funding was increased under this Act, each year there was 90% reduction in funding levels from the prior year. On July 6, 2012, the Secure Rural Schools and Community Self-Determination Act of 2000 was reauthorized for federal fiscal year 2012 as part of P.S. 112-141. The full funding amount for all counties that elected to receive a share of the State payment is 95% of the prior year amount. As of October 2, 2013, Secure Rural Schools was again passed as part of the Helium Stewardship Act, and is expected to be signed by the President. Once the bill is signed by the President the Board of Supervisors will elect an allocation for these funds. There are three Titles to the SRS Act. Title I allows for funding for County roads and Schools. Title II designates funding towards a Resource Allocation Committee (RAC), to be used to fund “protection, restoration, and enhancement of fish and wildlife habitats and other resource objects on Federal land and non-Federal land where projects would benefit these resources on Federal Land.” Under the 2008 Act, Title III funding is given to the County to fund:    Homeowner education and assistance regarding ways to reduce the risks of wildfire Reimbursement of search, rescue and emergency services on Federal lands Development of community wildfire protection plans Allocation of Funds Under the 2008 Act, funds can be allocated between Title I, II, and III according the following guidelines:    Title I: 80% - 85% Title II: 8% - 20% Title III: 0% - 7% Title III Projects The Coconino County Board of Supervisor’s will tentatively approve Title III funding for eligible projects. There will be a statutory 45 day comment period that will be advertised for public comment before final funding is allocated. If this Act is not reauthorized into the future, the County will have a reduced ability to fund road maintenance projects and wildfire protection, search and rescue, and patrol activities on Federal land. The School Districts would be severely impacted in their ability to maintain the same level of service currently provided to students. Coconino County will continue to work with our legislative partners to advocate for the continued funding of an SRS type Federal program. Coconino County, Arizona FY14 Adopted Budget 97 Debt Debt Management Policies Coconino County Debt The County adopted a debt management policy with the purpose of maintaining the County’s ability to incur present and future debt at minimal interest rates in amounts needed for infrastructure and economic development without endangering its ability to finance essential County services. The County decided that it would not fund current operations from the proceeds of borrowed funds. The County would confine long-term borrowing to capital improvements or projects and when the County finances capital projects by issuing debt, it will repay the debt within a period not to exceed the expected useful life of the project. Since the policy’s adoption, the County has followed these guidelines. The County reviews its debt policy every year during its formal review of all fiscal policies at the start of the budget process. The complete debt management policy is printed on page 36. The legal debt limit of the County is equal to 15% of the County’s net secondary assessed valuation. For FY14 this would total $229,959,792. Coconino County does not have General Fund Obligation Debt. Jail District Debt The Jail District issued debt in FY99 and FY00. This debt was used to finance construction of the Coconino County Jail located in Flagstaff. Payments were made using the special dedicated Jail District sales tax. Series 2000 pledged revenue obligations were retired in FY10. The Series 1998 pledged revenue obligations retired after the final payment in FY12. Special Districts Debt Special districts incurred debt for a number of County improvement districts for improvements to existing roadways. Assessments are levied annually on property owners within the boundaries of these special districts to pay the debt service for improvements. Debt Service Payments The following chart shows the principal outstanding on all Coconino County, Jail District, and Special Districts debt at the end of each fiscal year for the next five years. The figures below assume the County does not issue any new debt through FY17. PRINCIPAL OUTSTANDING COCONINO COUNTY No debt outstanding JAIL DISTRICT No debt outstanding Coconino County, Arizona FY14 Adopted Budget 98 Debt PRINCIPAL OUTSTANDING FY14 Debt Payments The following schedule shows the FY14 interest and principal payments for debt in all Non-Major funds, no major funds have outstanding debt payments. Special Districts Buckboard Trail FY 2012 $ 1 3 ,69 8 FY 2013 $ - FY 2014 $ FY 2015 - $ - FY 2016 FY 2017 $ $ - Hashknife 3 1 ,000 3 3 ,000 3 4,000 3 6 ,000 Kiowa Com m anche 1 4,3 04 1 3 ,005 1 5,44 6 1 5,9 2 8 - - Lupine 1 4,3 6 7 1 1 ,1 93 1 5,56 1 1 6,1 7 1 - - North Startdust & Antelope 3 9,000 4 0,000 4 2 ,000 44 ,000 Pawnee 1 1 ,3 03 9 ,1 1 6 1 2 ,1 6 0 1 2 ,53 4 Pinon Im prov em ent 1 0,1 7 1 8,91 2 1 0,7 1 2 Rio Arroy o 2 3 ,2 89 2 4,808 2 4 ,552 3 ,3 2 2 2 ,548 3 ,483 Toho Tolani 2 9 0,000 3 00,000 3 1 5,000 Tonowanda 4 ,588 4,07 1 4 ,96 5 Shoshone 3 8,000 - 4 7 ,000 40,000 49 ,000 - - - - 2 5,1 67 - - 3 ,6 2 5 - - - - - 5,1 68 - - - FY13 Debt Payments Nonmajor Funds Interest Principal $56,992 $ 446,653 Debt Per Capita The County does not anticipate any general debt issuances in the immediate future, so the County debt per capita is expected to remain at $0. Future Debt Planning The County does not have a formalized future general obligation debt plan at this time. If the County were to issue more debt there would have to be a dedicated revenue stream for debt payments. At this time the county has not identified any new revenue sources that could be used. If the Facilities Master Plan is fully implemented the County may plan some larger capital improvements. At that time debt may be discussed as a funding option. Coconino County, Arizona FY14 Adopted Budget 99 Strategic Budget Process 100 Financial Planning Background Coconino County has a long history of prudent financial management. To position ourselves more strategically moving forward, we began an extensive long-term financial planning process in FY07. This effort began by revising the way we were looking at our long-term General Fund forecasting. We also realized that the more we could promote financial literacy in the County, the more successful we will be as an organization. Worksessions were held with the Board of Supervisors to explain our financial situation and our long-term planning processes. This was essential to providing the framework so the Board could continue to make responsible financial decisions. The financial planning effort was also taken deeper into the organization by providing Leadership Team presentations and presentations to staff at employee forums. More information on Coconino County’s financial planning process can be found on our financial update website at: http://www.coconino.az.gov/fnancialoutlook.aspx. Ten-Year Financial Planning We had been using a five-year plan for projecting General Fund revenues and expenditures. The County realized there is a recession approximately every ten years, and our goal is to maintain consistent staffing, operating, and service delivery levels over time. The economy in the State of Arizona had been experiencing rapid growth, causing growth in our State shared sales tax levels at an unsustainable level. To that end, we developed a tenyear financial plan for not just the General Fund, but for all major funds. This process was effective in aligning our recurring revenues with recurring expenditures. We moved away from a “reactionary” revenue budgeting approach to a more accurate forecasting methodology based on what a sustainable level of revenues could be. We determined “reactionary” budgeting to be projecting major revenues based on the prior year actuals. In effect, this causes an over-estimating of sustainable revenues during times of economic growth, and an underestimating of long term revenues during periods of recession. In developing what we believe is a more accurate forecasting method, County staff evaluated revenues and determined a “base” year would be a realistic point to begin growing revenues. Intuitively, we should only expect long-term revenue growth based on the drivers of those revenues. Therefore, we began to look at sustainable levels as growth in line with population and inflation increases for sales tax revenues. If we realized actual revenues above that line, it was considered onetime funds. If revenues fall below that line it is also considered a short-term dip in which the revenue smoothing fund balance should be used to maintain service levels. The theory of budget prioritization and alignment with revenue types is shown graphically below: Coconino County, Arizona FY14 Adopted Budget 101 Financial Planning The County’s goal with the financial planning effort is not only to provide stable service delivery, but to identify opportunities for cost containment through preventative efforts. To do so, Coconino County has established reserves and expends those funds in the manner than maximizes our return on investment. The FY08 budget included a compensation plan for employees to address our turnover rate of over 26% and pay scales that were well below the regional market. It was estimated the cost of turnover was over $8 million annually for Coconino County. We defeased our debt in FY08, which is estimated to have saved taxpayers over $500,000 of interest payments and freed up all of our general debt capacity. We established a Facilities Repair and Replacement fund to be used on the preventative maintenance efforts that have been proven to have a long-term impact on delaying or minimizing major facility projects. We also underwent a Facilities Master Plan effort, which identified how we can design and maintain our facilities to give us the greatest flexibility in use of space, and provide information on appropriate facilities planning in the next 20 years. This will help with cost containment by reducing the need for leasing and by developing a more efficient “campus” type service delivery for those departments that interact most often. Finally, we completed an IT strategic plan to identify our technology needs. Reserve Policy Coconino County has a policy of setting aside 15% of our General Fund revenues into our emergency reserve fund. Of this, 10% is set aside for emergency scenarios due to extreme weather conditions, fire, flooding, or other emergencies that may arise where we must respond to our citizens. Although many major emergencies are eventually classified as eligible for Federal or State reimbursement, the reimbursement process can take several years and the County needs to have the ability to provide the necessary resources up-front for immediate response. The remaining 5% of the emergency reserve is set aside for revenue smoothing. This allows us to maintain a more consistent level of service if revenue projections are not met. We are able to have cash set aside to meet our obligations, even if our revenues fall below the anticipated figure. Financial Planning Milestones          Established Ten-Year Financial Plan Aligned Revenue Types with Expenditures Spent Only to Recessionary Revenue Levels Paid Debt Saving over $500,000 of Interest Payments Built Prudent Reserves: Revenue Smoothing, Emergency Reserves, R&R Compensation Plan: Addressed Turnover Cost of over $8 million Planned for our Future: Facilities Master Plan and IT Strategic Plan Continuing Development of Strategic Budgeting Began Developing New Revenue Sources in 2007 Coconino County, Arizona FY14 Adopted Budget 102 Financial Planning Financial Planning and the FY14 Budget The recession that began in FY08 greatly impacted our financial planning. The recession we faced was unlike any we have seen in recent history. There was a shift in consumer spending habits, that caused us to rethink our “base” year forecasting and make an adjustment for what we believe will be a long-term change in consumer spending and saving. We are fortunate to have approached our revenue forecasting from a conservative approach, because had we done more reactionary budgeting our long-term revenue forecast would have much further to fall. The critical financial planning action that spared us over $3 million in additional budget reductions was the conservative management of expenditure growth. The County committed to a consistent level of service and spending that did not exceed recessionary revenue levels. If County spending had reflected typical revenue forecasting and associated spending, then budget cuts and resulting service reductions would be drastic. While budget reductions were implemented in FY10 and again in FY11, the chart below shows how our prior planning has insulated us from having to make some of the more dramatic cuts that other agencies in Arizona have experienced throughout this recession: $3.3 million $6.4 million As previously mentioned, the recession has caused us to readjust our “base” level of recurring revenues. We feel FY10 was the low year in our 10-year forecast, but that we will not return to the “baseline” population and CIP growth at the same level as before. We are forecasting a long-term return to 85% of baseline to account for spending changes from taxable goods to more focus on non-taxable purchases like groceries, fuel, and on-line spending. We are currently at 84% of our projected former baseline as of the end of FY12, so we are projecting some higher growth in the early recovery years but do not want to make the mistake of trending that forecast out for ten years, only to return programs to an unsustainable level and make cuts again down the road in order to balance the budget. Our revised forecasting model is depicted graphically in the chart that follows. Coconino County, Arizona FY14 Adopted Budget 103 Financial Planning REVENUE FORECASTING: A NEW REALITY During the period marked “A” on this chart, we were pre-boom time. Our actual revenues trended with population and CPI. During the boom years (shaded as “B” on the chart), we trended above that sustainable line and these revenues were considered one-time. Finally in the recession (shaded area “C”) we fell well below the previously determined “baseline” and our revised projection is growth at projected population and CPI after some initial rebound period of higher growth. You can see we have essentially adjusted our “baseline” down to a reduced level. This chart depicts our local sales tax forecast, but the methodology is applied to our State shared sales tax forecast as well. The first step in developing a budget for FY14 involved reviewing our revenue and expenditure forecast by using a 10-year plan for each major fund, and determining the available resources. Other key considerations for the FY14 budget were:  Looming crisis in FY 2013 from the anticipated loss of substantial Federal revenues  The uncertainty of State budget impacts and the need to be realistic - there are more to come  Continuing prudent fiscal management  Importance of protecting essential services  Evaluating the County budget as a whole to maximize efficiencies and move the focus to outcomes  Continuing to move toward fiscal independence  Compensation strategies to ensure employee investment  Technology infrastructure needs for efficiency  Developing a future strategic “growth” plan that reflects our values and communities’ needs Coconino County, Arizona FY14 Adopted Budget 104 Financial Planning Several financial risks were identified that threaten County solvency: Gravest Threat in 2014 and 2015 State Risks Secondary Tax Cap DOC Shift HURF Shift (permanent?) Local Economy Risks Public Sector Impacts County Solvency RPI Study > $107 million Juvenile Shift Agency Cuts – 10% + AHCCCS Cuts County Revenue Risks Federal Risks PILT Full Funding Ends 2012 SRS Reauthorization & Funding Level/Authority Federal Deficit Reduction One-Time Stimulus Funding Ending FY 2011 Decline of Local Assessed Values Very Slow Recovery Used Most Reserves Many significant risks to the County’s solvency still exist, and this graph captures many of them. The gravest threat is in 2014 and 2015 largely because of the potential loss of federal funding. PILT full funding is set to expire in Federal Fiscal Year 2015. Secure Rural Schools (SRS) funding has been decreasing every year and expires in Federal Fiscal Year 2013 with a one year reauthorization in FY2014. CPOS administration funding was exhausted in FY13, along with losing our Assessor’s Storage and Retrieval funding through the sunset of this act. Other uncertainties lie in the sustainability of DUI/Drug Court funding, Jail District operations, and HURF fund balance. This caused us to use our ten-year financial plan as a method of balancing not only the FY14 budget, but the FY15 and beyond budgets given the upcoming funding losses we are projecting. All of these risks highlight why it is so important to continue our prudent financial approach. We need to remember that the State has not implemented any true structural solutions. Instead they are passing costs to County taxpayers. The local economic risks were determined through a Rural Policy Institute study that determined that recent local government budget reductions would have over $107 million in direct impacts on the regional economy. Reductions in government spending have a ripple effect on our local economy that will ultimately further impact our critical sales tax revenue sources. Coconino County, Arizona FY14 Adopted Budget 105 Financial Planning The following risk mitigation strategies will be implemented to address the financial risks that have been identified: We have used our financial planning process to implement the following action plan for FY14:  Stay the course with prudent fiscal planning and strategic budgeting  Proactively develop plans for known additional State cost shifts  Proactively develop plans in the event of additional Federal budget impacts, specifically to Career Center and social service type funding  Prepare for additional State cuts  Align all County plans to create a future strategic “growth” plan  Determine “mission critical” funding shortfalls and develop funding plans We are confident that our financial planning and strategic budget process have allowed us to adopt an FY14 budget that positions us for the economic rebound ahead. Coconino County, Arizona FY14 Adopted Budget 106 Financial Planning Mission Critical Needs Leadership identified needs that have been marked as “mission critical” due to the impact they have on our ability to deliver services regardless of the department, service location, or program type. Compensation: Compensation has been identified as the number one priority mission critical area. During the FY13 adopted budget, the Board supported a package to help address and mitigate staff turnover through the County’s Classification and Compensation Plan. During Fy13, the Board allowed the County to accelerate the implementation of the Classification and Compensation Plan to place all position classification grades into an upgraded, more competitive pay structure. In addition, the FY13 budget included a mid-year adjustment that was implemented following recommendations by the Compensation Committee. For the first time since the recession, County staff will receive a market adjustment in FY14 to better align each position with salaries for similar positions in other organizations. The adjustment raises every pay range for all grades by 1.5%, meaning every base salary will now be 1.5% higher. In addition to budgeting funds for the market adjustment, funding is also set aside in FY14 for annual merit raises. County employees will be eligible for a 2.5% performance-based merit increase on their annual evaluation date. The merit increase will be based on an employee’s individual performance evaluation and measured on the performance expectations and standards established for the position. Information Technology: With IT, much of our infrastructure, including servers and software, is outdated. Coconino County is the second largest county in the United States geographically so we have a great need to implement telecommuting, video conferencing, and other virtual meeting efficiencies to reduce the vehicle, travel, and environmental impact of long-distance travel in the County. This also makes our services more accessible to some of the more remote locations we serve. The need for new hardware and new software are being addressed in the FY14 budget, along with the need for a disaster recovery investment. Facilities: Our facilities and IT infrastructure are also considered “mission critical” in that they support all of our functions. Our facilities currently include several locations throughout Flagstaff, older facilities throughout the County, and leased space. All of these factors contribute to more costly facilities services compared to a planned campus style facility grouping. We lose productivity through commute times by having staff spread across multiple locations, and we lose efficiency and effectiveness when our services cannot be located more centrally. Our older facilities have higher utility and environmental costs. Because our available space is insufficient, we have costly leased space where we have less impact on expenditure growth related to these facilities. A comprehensive solution to our many facilities issues is needed for long-term cost containment. Funding is included in the FY14 budget to address facility needs in the areas of health and safety, security upgrades, as well as a facilities master plan update. Long-Term Budget Planning Given the revised long-term revenue baseline forecast, looming additional State budget impacts, and mission critical needs, we realized a major budget realignment across all of our funds is needed to balance our budget in the long term. The financial planning team recommended we continue our three prong approach in FY14: 1. Expenditure (Service) Reduction 2. Use Limited Reserve 3. Develop Additional Revenue In the long-term, we are using the three-prong approach, along with a review of the history of all of our programs, and an evaluation of mandates to identify and prioritize our mission critical needs and align our budget with our strategic priorities. This will be a multiple year effort that could result in significant budget changes, including program elimination. We must also look at the revenue part of our three-prong approach to determine if services should have costs offset by the implementation or increase in the fees charged to users. Due to the extent of budget changes needed, we will need to develop the long-term roadmap of what our programs and mission critical funding should be based on our strategic plans and funding criteria. Once our funding reallocations have been generally determined, we will implement a multi-year budget realignment by reducing or eliminating programs through attrition as much as possible. Coconino County, Arizona FY14 Adopted Budget 107 Strategic Budget Process In FY2010 Coconino County built on its history of success with long-term financial planning by implementing a Strategic Budget Process. Since FY2010, the County has expanded on the Strategic Budget Process. Using a phased in approach, the County has implemented new states of the Strategic Budget Process each year since implementation. The goal of the County through the Strategic Budget Process is to direct our limited resources to the services that mean the most to the citizens. Prior to FY2010, the budget process involved the use of “base” budgets for each department, focusing on an incremental approach of adding to the budget. While this was useful for tracking our use of resources, it was not always the best method to discuss our budget since we spent 90% of our time focusing on less than 10% of the budget. What is the Strategic Budget Process?  Also known as “budgeting for outcomes” or “BFO”, the Coconino County Strategic Budget Process has been designed to create a government that works better and costs less. It is an outcomes-based budget process that focuses on best practices in performance management and budgeting.  It focuses on results, strategies, and priorities. The process shifts from paying for costs to funding results. The goal is to align the County’s programs and services with its strategic priority areas and objectives.  It puts the priorities of citizens first to improve their lives in Coconino County.  It emphasizes accountability, innovation, and partnerships. Why are We Doing It?  Using a system of base budgets and increments is no longer effective. Past practices of spending down reserves, freezing employee wages, and holding vacant positions open is no longer viable.  The Coconino County strategic budget process better aligns services delivered with what matters most to our community. How Does it Work?  Utilizing feedback from stakeholder focus groups, citizen surveys, employee forums, and County leadership, the Board of Supervisors adopted strategic priority areas representing critical results for Coconino County.  Departments submit a completed “Program Funding Report” or “PFR” for Board review and discussion. This report provides information on each County program to include outcome based performance measures.  Programs are evaluated based upon how its Outcomes, Return on Investment, Consequences, and Impact and Scope contributed to the strategies in these areas and how well they addressed the needs that matter most to citizens.  Programs that address key strategies within the strategic priority area receive higher priority for limited fund.  The final output is a budget that better reflects citizen priorities and works toward the most efficient and effective delivery of services.  In FY2014, departments were also asked to complete a 3-5 year plan and an annual work plan to define needs and efficiencies moving forward. Coconino County, Arizona FY14 Adopted Budget 108 Strategic Budget Process Coconino County Strategic Budget Process Overview Organization-wide Criteria Strategic Priority Outcome Areas & Strategies Organization-wide Issues Strategic Priority Area Issues Departmental 3-5 Year Plan with Financial Impacts for FY14 Budget and Draft Annual Work Plans County Manager’s Recommended Budget FY14 BOS Approved Budget FY14 Revise 3-5 Year Plans and Annual Departmental Work Plans for FY14 Coconino County, Arizona FY14 Adopted Budget 109 Strategic Budget Process Alignment of Long-Term Planning and the Strategic Budget Process  10-Year Financial Plan  Strategic Budget Process  Aligning Revenues and Expenditures   Planning Efforts— FMP, ITSP, Class and Compensation Based on Priority Areas and Desired Outcomes  Comprehensive Approach  Focus on “KEEPS”, not “CUTS”  Revenue Options  Tactical  Strategic Coconino County, Arizona FY14 Adopted Budget 110 Strategic Budget Process FY2014 Strategic Planning and Budget Timeline TASKS KEY DATES PFR Review: Optional update of Program Funding Reports for Board review. Board of Supervisors given all PFRs for individual review. November Budget Kickoff: FY14 training on FTE lists, FY13 estimates, and FY14 "base" budgets. Financial Management System is opened for entry. January 3rd Leadership Team Retreat: Develop budget priorities and critical issues recommendations for the Board of Supervisors to review and sicuss at their January retreat for FY14 and strategies for future years. January 10th Deadline: FTE List Due to Budget January 25th Board of Supervisor's Retreat: Present the Leadership Team recommendations for the FY14 Budget priorities and recurring necessary expenditures. January 30th Deadline: FY13 estimates and FY14 budget entry due in Financial Management System February 1st Deadline: Carryover requests and unawarded grant forms due March 1st Deadline: 3-5 Year Plans and Annual Work Plans due March 8th County Manager Meetings with Departments: Week 1 March County Manager Meetings with Departments: Week 2 April Board of Supervisor's Worksessions: Financial planning proposed budget presentation June 5th Board of Supervisor's Worksessions: Budget meetings with individual departments June 5th - June 13th ADOPTION DATES Board of Supervisors Meeting: Adopt Tentative FY14 Budget June 18th Board of Supervisors Meeting: Adopt Final Budget for FY14 July 9th Board of Supervisors Meeting: Adopt 2013 Tax Rates August 13th Coconino County, Arizona FY14 Adopted Budget 111 Strategic Budget Process Presentation of Financial Information The financial information for each department is presented following this section. The bullets below provide an explanation of what is included for each department:          A brief description of the department A list of programs with the corresponding primary Strategic Priority Area and description for each program FY14 goals and objectives FY14 opportunities and challenges A chart of the department’s overall alignment to the primary Strategic Priority Area A brief financial summary of budget variances with summary pie charts showing revenues by source type, expenditures by program, expenditures by category, and expenditures by Strategic Priority Area A financial statement for each program is provided categorizing revenues and expenditures over a three-year time period Performance measures are also included for each program Following the program financial statements is a list of FTEs by position for the three most recent budget years. Strategic Priority Areas Coconino County leadership uses six Strategic Priority Areas to focus their resources and evaluate the effectiveness of County programs and services. While these areas were identified by County leadership, teams of employees further defined the outcomes for each area and presented maps showing all causal factors influencing each area to County leadership. Using these maps and the suggestions of the employee teams, County leadership adopted the following statements of the desired outcome for that area and measurable indicators of progress to demonstrate to citizens what is influencing our ability to achieve those outcomes in Coconino County. For each area County leadership also adopted strategies where the County could seek to have the greatest influence to provide services and resources in the FY14 Coconino County budget. For FY14 County leadership considered the key trends and needs of citizens in each of the six strategic priority areas and revisited the organization-wide criteria established during the FY13 budget process. The following pages include the updated outcome statements, strategies, and indicators of progress for each Strategic Priority Area as developed by the employee teams and adopted by the Board of Supervisors for the FY14 budget process. For the purpose of this document, abbreviations for the strategic priority areas have been incorporated into the financial information. The abbreviations as follows:       Community Vitality: CV Cultural and Natural Resources: C&NR Economic Vitality and Development: EV&D Organizational and Fiscal Health: O&FH Public Health: PH Public Safety: PS Coconino County, Arizona FY14 Adopted Budget 112 Strategic Budget Process Strategic Priority Areas (SPAs) Community Vitality (CV) Outcome Statement: Coconino County supports citizens in taking responsibility for themselves, their families, their neighbors and their communities. Government and citizens collaborate to care for the most vulnerable populations and to nurture the healthy development of youth and families. All citizens live in communities where they are valued, connected to others, and their diversity and uniqueness are respected. Strategies:  Create and maintain “adequate” resources for programs that provide a “safety net” for vulnerable populations.  Increase efficiencies and reduce redundancies by pooling resources through internal and external partnerships to “improve the quality of life for Coconino County residents”.  Create opportunities for citizens to strengthen their communities.  Support arts, recreation, culture, life-long learning and enrichment opportuntieis to enhance the quality of life for all citizens.  Create the service delivery infrastructure and technology to connect employees and citizens to resources provided by the County.  Develop, strengthen and support programs to encourage youth and families from diverse backgrounds and perspectives to feel welcome and engaged in their communities.  Continue the development of emergency preparedness plans and partnerships to prepare County communities in the result of an emergency. Indicators of Progress:  High school graduation rate: Current measure indicating success of school-age youth  Voter turnout: Rate of engagement of the community with government  Percentage of the population at or below poverty: Current measure of the number of vulnerable populations due to economic circumstances Coconino County, Arizona FY14 Adopted Budget 113 Strategic Budget Process Strategic Priority Areas (SPAs) Cultural and Natural Resources (C&NR) Outcome Statement: Coconino County provides visionary leadership celebrating, enhancing and sustaining culture and natural resources. Coconino County is committed to active stewardship, preservation and conservation practices including wildlife, silvaculture, agriculture and watershed management that seek to ensure Coconino County’s cultural heritage and natural assets now and for future generations.  Support initiatives, practices and positions that promote clean air, clean water and stewardship of County resources, health landscapes and wildlife within the County.  Consider diverse needs and foster collaborative partnerships to address, develop and promote cultural and/or natural resource objectives.  Support initiatives that celebrate, protect and engage the public in the County’s regional cultural and natural heritage. Indicators of Progress:  Percentage of County facilities with energy efficiency guidelines: stewardship of County facilities  Current measure reflecting County air and water quality: Current measures that can be compared with other communities and national standards Coconino County, Arizona FY14 Adopted Budget 114 Strategic Budget Process Strategic Priority Areas (SPAs) Economic Vitality and Development (EV&D) Outcome Statement Coconino County facilitates collaborative opportunities for retaining, building and attracting vital businesses that are compatible with our region and its vision for the future. Strategies:  Business Development and Retention  Does the program help business fit the regional economy and be sustainable? (Environmentally, Economically)  Who else is providing the same or similar service?  Is there an opportunity for partnership and collaboration?  Does the program foster entrepreneurialism?  Is the program helping to make County policies more flexible or provide incentives to business to locate or remain in Coconino County?  How does the program contribute to rural economic development?  Workforce Training  Provides support for training and workforce skill development.  Is it youth oriented?  Does it involve partners with not-for-profits and others?  Does it provide training in a green economy?  Does it improve financial and business literacy?  Education  Does the program improve financial literacy?  Does the program educate the workforce to meet regional workforce needs?  Does the program educate business owners on government policies and procedures (Federal, State and County)? Indicators of Progress:  Unemployment rate: Current measure that seeks to reflect the match between available jobs and workforce skills.  Median wages and cost of living: Current measure of the affordability of the community  Employability of the workforce: Measure under development that seeks to show further how workforce skills and training programs are preparing the workforce for available jobs Coconino County, Arizona FY14 Adopted Budget 115 Strategic Budget Process Strategic Priority Areas (SPAs) Organizational & Fiscal Health (O&FH) Outcome Statement Coconino County implements sound financial and organizational management to achieve responsible governance, thus anticipating and meeting the dynamic and evolving needs of residents. Citizens experience operational accountability, transparency, seamless accessibility to services and excellent customer service by dedicated employees. Strategies:  As employees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional development, career progression and competitive compensation.  Develop an organizational culture where every employee understands how they each contribute positively through alignment with the County’s missions, vision, values and strategic priorities.  Encourage transparency and clarity at all levels and between all levels of the organization.  Align and implement planning efforts to balance revenues and expenditures, create and maintain mission crucial infrastructure and processes; and develop accountability around the County’s programs and service evaluation process and strategic priority area outcomes.  Recruit, train and retain a qualified and diverse workforce.  Continue to position Coconino County as a leader and role model for responsible and effective government  Engage citizens and community and governmental partners in planning, identifying priorities, addressing challenges and expanding the understanding of the value of County services.  Maintain our long-term conservative budget strategy while identifying appropriate revenue sources to maintain or increase critical services.  Encourage departmental efficiencies.  Ensure and enhance the statutory foundation of county governance to protect and maintain a fair and equitable community structure. Indicators of Progress:  County retention rate: Current measure that reflects the County’s ability to appropriately retain qualified and professional staff (i.e. some turnover due to retirement or disciplinary actions reflect a healthy and accountable organization)  Citizen and customer satisfaction: Collected in the County-wide citizen survey in 2007 and by program and service area currently, this measure reflects citizen satisfaction with the professionalism in the delivery of services in Coconino County.  Balanced budget based on a ten year plan: This annual milestone reflects the County’s commitment to long range planning and the strategic allocation of resources. Coconino County, Arizona FY14 Adopted Budget 116 Strategic Budget Process Strategic Priority Areas (SPAs) Public Health (PH) Outcome Statement Individuals in Coconino County enjoy an optimal quality of life in clean, healthy communities. Prevention, education and health care are accessible for all, contributing to long, healthy lives. Everyone works together to prevent or respond to diseases, accidents, and public health emergencies. Strategies:  Be a resource for access to available services in the community in all areas of the County. Avoid duplication of services. Review clinics and other services to meet the broad needs of the population.  Use County Trends to understand needs not currently being met (or voiced).  Prioritize primary prevention strategies (behavior changing strategies that prevent disease or conditions that contribute to disease from occurring).  Focus on homeless, mental health, detoxification centers that have the most leverage of current resources.  Identify opportunities for the use of technology for high priority funding (telemedicine, etc.)  Seek to be consistent with the Logical Decisions Process and review of health conditions, program standards and administrative standards to determine priorities. Indicators of Progress:  Health behaviors: Current measurement of how individual choices influence the overall health of our County (data gathered through the annual County Health Rankings)  Chronic disease: Current measurement of the prevalence of chronic disease in Coconino County (tracked through ArizonaHealthMatters.org)  Communicable disease: Current measure of the prevalence of communicable disease in Coconino County (tracked through ArizonaHealthMatters.org)  Mortality: Current measurement of how long people live: This is also known as premature death (before age 75) and underlies our intent to address deaths that could have been prevented (data gathered through the annual County Health Rankings) Coconino County, Arizona FY14 Adopted Budget 117 Strategic Budget Process Strategic Priority Areas (SPAs) Public Safety (PS) Outcome Statement In partnership with the community, Coconino County proactively and responsively manages situations that threaten safety and welfare. Public Safety improves quality of life for people in the community through preparedness, education, prevention and corrective actions to ensure justice, provide avenues for reform, and to create a community where people feel safe at home, work or play. Strategies:  Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education.  Prioritize programs that are most effectively addressed by public safety entities.  Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response.  Prioritize programs that reinvest/re-direct resources to create capacity to address system demands.  Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO.  Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Indicators of Progress:  Crime rate compared to State and national rates: Current measure that is widely used by media and citizens to reflect the prevalence of all crime in a community.  Response times: Current measure of times for emergency and non-emergency response in the metropolitan and rural areas that reflects preparedness and the adequacy of resources to provide services to all areas.  Percentage of public that perceive they are safe: Current measure collected annually by the Sheriff’s Office that reflects perception of safety.  Recidivism: Measure being developed by a variety of public safety departments that consistently measures repeat offenders with the system.  Victim satisfaction: Current measure collected by the County Attorney’s Office that reflects how victims perceive they were treated, including measures of the timeliness of the system as well as the professionalism of County services for victims. Coconino County, Arizona FY14 Adopted Budget 118 General Government Mike Townsend Larry Dannenfeldt Interim County Manager Deputy County Manager Christine Mazon Patty Hansen Robert Kelty Bonny Lynn Assessor Recorder School Superintendent Treasurer For a picture of the Coconino County Board of Supervisors, see page 11 of the Prefix 119 General Government Service Area Summary Board of Supervisors County Manager Recorder Superintendent of Schools Assessor Treasurer Description of Services The General Government service area includes the following departments: Board of Supervisors, County Manager, Assessor, Recorder, Superintendent of Schools, and Treasurer. Their shared purpose is to build and improve a caring government that serves and protects all citizens’ rights. These departments want to create an environment where all citizens are afforded the opportunity to participate responsibly. The primary functions of these departments include: determining local property values, collecting all real and personal property taxes for the State, County, incorporated cities and towns, school districts and special districts, creating a public record of all documents received and ensuring that all records are easily accessible to the public, administrating and managing all aspects of elections, including voter registration and outreach, assisting and advising County school districts on all budget and finance matters, school board elections, filling school board vacancies, and recording, reporting, and monitoring teacher certification. Per Capita Costs Over the last five years, the per capita cost for services provided by departments within the General Government service area have slowly been increasing with the recovery of the economy. The largest increases have been seen in the Superintendent of Schools budget, and these increases are reflective of the large increases in State and Federal grants in the Educational Services Agency (ESA) program. The spike in the chart below for FY14 is due to unawarded grants anticipated in the ESA program as well as the reinstatement of the 2.5% merit increase and 1.5% market adjustment for all regular employees. On the contrary, the Recorder’s Office per capita costs are down as a result of the staffing reorganization implemented in FY14 that reduced salary and ERE costs. The chart below shows a five year history of the per capita cost of services for the General Government service area: Coconino County, Arizona FY14 Adopted Budget 120 General Government Service Area Summary The table below shows a three year history of the per capita cost of services for departments within the General Government service area: Department FY12 Actuals FY13 Actuals FY14 Budget Board of Supervisors $ $ $ County Manager 9.29 9.48 Change: FY13 to FY14 11.12 17.33% 9.05 9.34 10.67 14.25% Assessor 11.51 12.48 13.76 10.30% Recorder 12.68 13.64 12.87 -5.67% Superintendent of Schools 38.68 44.01 55.24 25.53% 4.37 4.35 4.97 14.18% 108.63 16.44% Treasurer Total Coconino County, Arizona $ 85.58 $ 93.29 FY14 Adopted Budget $ 121 General Government Board of Supervisors 219 E. Cherry Avenue, Flagstaff, AZ 86001 (928) 679-7144 The Coconino County Board of Supervisors (BOS) consists of five members elected by district to four-year terms. The Board establishes administrative policy and direction for the County and has budgetary oversight over all County departmental budgets to ensure County revenues are expended within established guidelines. The duties, responsibilities, and authority of the Board of Supervisors are expressly provided in the Constitution and/or laws of the State. Program Descriptions Program SPA BOS/Clerk O&FH BOS/Community Grants and Outreach Program CV Elected BOS O&FH Description The Clerk of the Board is an Officer of the County , who serv es as the adminstrator for the BOS. The Clerk is responsible for assuring the statutory duties of the Board of Superv isors are performed within the time lines and requirements prov ided in state law. Each District Superv isor may appropriate grants to community agencies and groups and may be used for a v ariety of purposes. The Board of Superv isors (BOS) has ultimate fiduciary and policy responsibility for all County departments. In addition, the BOS has gov ernance authority in the unincorporated areas of the County . Goals and Objectives    In FY14 the Board of Supervisors will continue their efforts to use electronic packets rather than printed binders resulting in financial savings and less paper waste. Contracts and grants not requiring Board approval will continue to be submitted and reviewed electronically. Requests for work sessions will be submitted electronically, and the Board will receive an electronic update, “Green Book”, on items that do not require a full Board work session. In FY14 legislation will be introduced and passed allowing the Board of Supervisors to delegate authority to the Board of Equalization (BOE) hearing officers to make the final decision on BOE hearings. The Board of Supervisors will continue to lobby at the State and National level in FY14 and beyond to protect the County’s revenues, as well as to protect against the addition of unfunded mandates. Opportunities and Challenges     The increased functionality of the OnBase software will allow contracts that require renewal to be tracked automatically. Departments will receive an electronic notification to begin the renewal process when a contract is up for renewal. The addition of the electronic routing process for contracts under $50,000 will allow staff to begin organizing and cataloging the contents of the records vault from 1980 forward. This is the first step in the creation of an improved records management program for BOS records. Due to an increase in emerging issues, the number of Board work sessions has doubled. Because Coconino County’s land area is so large, staff and citizens do not have the same opportunity to attend public meetings in the central Flagstaff region resulting in an increased need to be able to hold meetings electronically. Coconino County, Arizona FY14 Adopted Budget 122 General Government Board of Supervisors Elected BOS BOS/Clerk Strategic Priority Area Alignment BOS/Community Grants and Outreach Programs Strategies Community Vitality (CV) Create and maintain "adequate" resources for programs that provide a "safety net" for vulnerable populations. Create opportunities for citizens to strengthen their communities. Support arts, recreation, culture, life-long learning and enrichment opportunities to enhance the quality of life for all citizens. Develop, strengthen and support programs to encourage youth and families from diverse backgrounds and perspectives feel welcome and engaged in their communities. Increase efficiencies and reduce redundancies by pooling resources through internal and external partnerships to "improve the quality of life for Coconino County resident". Continue the development of emergency preparedness plans and partnerships to prepare County communities in the result of an emergency. Create the service delivery infrastructure and technology to connect employees and citizens to resources provided by the County. x x x x x x Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance revenues and expenditures, create and maintain mission crucial infrastructure and processes; and develop accountability around the county's programs and service evaluation process and strategic priority area outcomes. As employees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional development, career progression and competitive compensation. Continue to position Coconino County as a leader and role model for responsible and effective government. Develop an organizational culture where every employee understands how they each contribute positively through alignment with the County’s mission, vision, values and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all levels and between all levels of the organization. Engage citizens and community and governmental partners in planning, identifying priorities, addressing challenges and expanding the understanding of the value of county services. Ensure and enhance the statutory foundation of county governance to protect and maintain a fair and equitable community structure. Maintain our long-term conservative budget strategy while identifying appropriate revenue sources to maintain or increase critical services. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Recruit, train and retain a qualified and diverse workforce. Coconino County, Arizona FY14 Adopted Budget x x x x x x x x 123 General Government Board of Supervisors Financial Summary The primary revenue source for the Board of Supervisors is General Fund support. In addition the Board receives liquor license revenue, which is estimated to be 5% over the FY13 budget. The Board also receives franchise revenue from the local cable company, which is estimated to be 35% over the FY13 budget. The actual revenue collected for liquor licenses and utilities varies from year-to-year. The budgets for these revenues have been adjusted in FY13 and FY14 to more accurately project actual collections. For FY13 the Board of Supervisors is estimated to be 12% under their revised expenditure budget of $1,439,300. This variance is primarily due to savings in Community Initiative funding, which will be carried over into FY14. Their FY14 adopted expenditure budget of $1,519,293 is 6% over the FY13 budget. This variance is due to the Community Initiative funding carryover as well as increases in salaries and benefits associated with the class and compensation changes that were implemented in FY13. The following charts illustrate the Board of Supervisors’ revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Licenses & Taxes - 2% Permits - 3% Expenditures by Program BOS/Clerk - 15% Other - 1% Elected BOS - 62% General Fund Support - 94% Expenditures by Category Operations - 31% Expenditures by Strategic Priority Area Travel - 3% Community Vitality - 23% Salary/ERE - 66% Coconino County, Arizona BOS/Community Grants and Outreach - 23% Organizational & Fiscal Health - 77% FY14 Adopted Budget 124 General Government Board of Supervisors Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Taxes Licenses & Permits Charges for Services Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 36,788 48,244 202 13 1,167,145 1,252,391 FY13 Budget $ $ FY12 Actuals 918,968 450,422 43,353 4,994 1,417,737 $ $ 11,621 1,429,358 923,861 280,597 42,939 4,994 1,252,391 $ 1,264,012 83,020 (1,417,737) $ (1,334,717) $ 85,246 (1,252,391) $ (1,167,145) FY13 Actuals $ $ FY13 Budget $ $ 957,045 413,274 64,281 4,700 1,439,300 $ 1,449,276 $ $ 85,030 (1,439,300) $ (1,354,270) $ $ 954,508 276,484 52,587 4,700 1,288,280 $ 1,298,256 $ $ 993,914 476,021 49,358 1,519,293 9,537 $ FY13 Actuals $ 35,000 50,000 30 1,434,263 1,519,293 FY14 Budget 9,976 FY13 Budget $ 47,198 52,630 643 24 1,187,785 1,288,280 FY14 Budget FY13 Actuals 9,976 FY12 Actuals $ 35,000 50,000 30 1,354,270 1,439,300 11,621 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 55,000 28,000 20 1,334,717 1,417,737 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Transfers to Other Funds Total Uses of Funds FY12 Actuals 1,528,830 FY14 Budget 100,495 (1,288,280) $ (1,187,785) $ 85,030 (1,519,293) $ (1,434,263) (11,621) (11,621) (9,976) (9,976) (9,537) $ (1,346,338) $ (1,178,766) $ (1,364,246) $ (1,197,761) $ (1,443,800) FY14 Adopted Budget 125 General Government Board of Supervisors Program Financial Statement: BOS/Clerk FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 193,893 21,185 244 215,322 $ $ 185,200 19,688 337 205,224 215,322 $ 205,224 213,800 213,800 (215,322) (215,322) $ $ (205,224) (205,224) $ 190,216 20,100 3,484 213,800 $ $ (205,224) Number of Board of Equalization (BOE) petitions Staff hours per BOE petition Number of reclassification petitions (Only completed once every four years) Staff hours per reclassification petition (Only completed once every four years) Number of BOS meetings Staff hours per meeting Number of late agenda items submitted as a percentage of the total number of items Number of agenda packets available to the BOS Thursday prior to the meeting, as a percentage of the total number of packets Number of BOE petitions responded to within ARS timeline as a percentage of the total number of petitions received $ $ 210,227 210,227 $ 213,800 $ $ $ (213,800) (213,800) 185,745 23,163 1,319 210,227 $ 210,227 (213,800) 226,127 226,127 FY14 Budget $ $ 202,543 20,100 3,484 226,127 - $ FY13 Actuals $ $ (210,227) (210,227) $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - (215,322) FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ $ - $ 205,224 205,224 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 215,322 215,322 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 226,127 FY14 Budget $ $ (226,127) (226,127) $ (210,227) $ (226,127) FY12 FY13 FY14 160 6.25 81 6.50 100 6.50 N/A 108 N/A N/A 7.5 N/A 108 25 115 27 120 25 10% 15% 8% 90% 90% 95% 100% 100% 100% FY14 Adopted Budget 126 General Government Board of Supervisors Program Financial Statement: BOS/Community Grants and Outreach FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Performance Measures Percentage for community grants Percentage for outreach Percentage for other Coconino County, Arizona 333,363 4,994 338,357 $ $ $ $ 349,978 3,926 165,110 4,801 4,994 178,832 $ 190,453 $ $ (349,978) (178,832) (178,832) $ 282,824 4,700 287,524 $ (190,453) $ $ $ 297,500 $ $ $ (287,524) (287,524) $ (297,500) 634 148,660 940 4,700 154,934 164,910 $ $ (154,934) (154,934) $ $ (164,910) 351,625 351,625 9,537 $ 361,162 FY14 Budget $ $ (9,976) $ 351,625 351,625 FY14 Budget FY13 Actuals (9,976) $ $ $ 9,976 FY13 Budget $ 154,934 154,934 FY14 Budget FY13 Actuals 9,976 (11,621) $ FY13 Actuals FY13 Budget FY12 Actuals (338,357) (338,357) 287,524 287,524 11,621 (11,621) $ 178,832 178,832 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ 11,621 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 338,357 338,357 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Transfers to Other Funds Total Uses of Funds FY12 Actuals (351,625) (351,625) (9,537) $ (361,162) FY12 FY13 FY14 30% N/A N/A 28% 6% 12% 30% 6% 10% FY14 Adopted Budget 127 General Government Board of Supervisors Program Financial Statement: Elected BOS FY12 Budget Revenues and Other Sources Taxes Licenses & Permits Charges for Services Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 725,075 95,874 43,109 864,058 $ $ 734,735 95,799 37,801 868,335 864,058 $ 868,335 35,000 50,000 30 852,946 937,976 $ 83,020 (864,058) (781,038) $ $ 85,246 (868,335) (783,088) $ 766,829 110,350 60,797 937,976 $ $ (783,088) Total number of all BOS meetings Board of Equalization petitions: Notice of Value and Notice of Change Number of reclassification petitions County bond rating Number of meetings BOS attended at the National level Number of meetings BOS attended at the State level Percentage of citizens that rate Coconino County as a good value for the property taxes they pay (Alternate question every other year) Percentage of citizens who say things in Coconino County are headed in the right direction (Alternate question every other year) $ $ 47,198 52,630 643 24 822,625 923,119 $ 937,976 $ $ $ 85,030 (937,976) (852,946) 768,130 104,661 50,328 923,119 $ 923,119 (852,946) $ 35,000 50,000 30 856,511 941,541 FY14 Budget $ $ 791,371 104,296 45,874 941,541 - $ FY13 Actuals $ $ 100,495 (923,119) (822,625) $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - (781,038) FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ - $ 36,788 48,244 202 13 783,088 868,335 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 55,000 28,000 20 781,038 864,058 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 941,541 FY14 Budget $ $ 85,030 (941,541) (856,511) $ (822,625) $ (856,511) FY12 FY13 FY14 108 115 140 160 81 100 N/A AAA 12 45 108 AAA 12 45 N/A AAA 24 45 N/A 50% N/A 47% N/A 50% FY14 Adopted Budget 128 General Government Board of Supervisors Department Staffing (Full Time Equivalents) Positions by Title Administrative Specialist II Administrative Specialist III Administrative Support II Clerk of the Board Elected Official Executive Assistant to BOS Total Positions  FY12 1.00 1.00 0.50 1.00 5.00 5.00 13.50 FY13 1.00 1.00 0.50 1.00 5.00 5.00 13.50 FY14 1.00 1.00 1.50 1.00 5.00 5.00 14.50 In FY14 a limited term Administrative Support II was approved to help provide translation services for the District IV Supervisor. Coconino County, Arizona FY14 Adopted Budget 129 General Government County Manager 219 E. Cherry Avenue, Flagstaff, AZ 86001 (928) 679-7130 Mike Townsend, Interim County Manager The County Manager is responsible for the daily management of County government and is accountable to the Board of Supervisors. Program Descriptions Program SPA Criminal Justice Coordinating Council (CJCC) PS Emergency Management CV Ex ecutiv e Management O&FH Gov ernment Relations O&FH Description The focus of the CJCC is to improv e the efficiency and effectiv eness of the criminal justice sy stem, which is crucial to cost containment of this large segment of the County ’s budget. Emergency Management prov ides capability for local gov ernments, businesses, organizations, and indiv iduals to prepare for, respond to, recov er from, and mitigate the effects of any natural or human-caused emergency or disaster. The staff in the County Manager's office contribute to recommendations and the operational implementation of policies to support the elected Board of Superv isors. The Gov ernment Relations div ision coordinates all gov ernment relations and public outreach for Coconino County . Goals and Objectives      One the primary goals for the County Manager’s Office in FY14 is to complete the recruitment and hiring process for the County Manager. In addition, the County Manager’s Team structure needs to be finalized along with a transition plan to the new County Manager. In FY14 the County Manager’s Office will also manage the recruitment process for key management positions including the Chief Health Officer and the Community Development Director. In FY14 the County Manager’s Office and Public Works will continue discussions with the Board of Supervisors and the public regarding transportation funding. In FY15 the County Manager’s Office will evaluate the return on investment for the limited term Criminal Justice Coordinating Council Program Manager position. Over the next five years, the County Manager’s Office will continue to improve and refine the strategic budget process and implement changes to move towards a financially sustainable organization. Opportunities and Challenges     Like many other departments and organizations, the County Manager’s Office has the opportunity to communicate and deliver services using new technology and social media. The County Manager’s Office can reach out to rural areas of the County that may not normally have the same opportunities that citizens that live in or around Flagstaff have. The County Manager’s Office also has the opportunity to look for new revenue opportunities as well as to identify opportunities for mandate revisions that may benefit Coconino County. One of biggest challenges going forward for the County Manager’s Office is to continue navigating the “new normal”, which is based on a new economic reality, new citizen expectations, and the changing role of government. The County Manager’s Office is also facing a rapidly changing Leadership Team resulting from retirements of long-term tenured department directors in addition to an aging workforce with upcoming retirements in many other positions. Coconino County, Arizona FY14 Adopted Budget 130 General Government County Manager Executive Management Government Relations Emergency Management Strategic Priority Area Alignment Criminal Justice Coordinating Council (CJCC) Programs x x x x Strategies Community Vitality (CV) Create and maintain "adequate" resources for programs that prov ide a "safety net" for v ulnerable populations. Create opportunities for citizens to strengthen their communities. Support arts, recreation, culture, life-long learning and enrichment opportunities to enhance the quality of life for all citizens. Dev elop, strengthen and support programs to encourage y outh and families from div erse backgrounds and perspectiv es feel welcome and engaged in their Increase efficiencies and reduce redundancies by pooling resources through internal and ex ternal partnerships to "improv e the quality of life for Coconino Continue the dev elopment of emergency preparedness plans and partnerships to prepare County communities in the result of an emergency . Create the serv ice deliv ery infrastructure and technology to connect employ ees and citizens to resources prov ided by the County . x x x x x x x Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance rev enues and ex penditures, create and maintain mission crucial infrastructure and processes; and dev elop accountability around the county 's programs and serv ice ev aluation process and strategic priority area outcomes. As employ ees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional dev elopment, career progression and competitiv e Continue to position Coconino County as a leader and role model for responsible and effectiv e gov ernment. Dev elop an organizational culture where ev ery employ ee understands how they each contribute positiv ely through alignment with the County ’s mission, v ision, v alues and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all lev els and between all lev els of the organization. Engage citizens and community and gov ernmental partners in planning, identify ing priorities, addressing challenges and ex panding the understanding of the v alue of county serv ices. Ensure and enhance the statutory foundation of county gov ernance to protect and maintain a fair and equitable community structure. Coconino County, Arizona FY14 Adopted Budget x x x x x x x x x x x 131 General Government County Manager Executive Management Government Relations Emergency Management Strategic Priority Area Alignment Criminal Justice Coordinating Council (CJCC) Programs x x x x Strategies Organizational and Fiscal Health (O&FH) Maintain our long-term conserv ativ e budget strategy while identify ing appropriate rev enue sources to maintain or increase critical serv ices. Prioritize programs that inv est in professional dev elopment and recruitments and training to increase competency with ev idence based practices. Recruit, train and retain a qualified and div erse workforce. Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prev ention, rehabilitation and education. Prioritize programs that are most effectiv ely addressed by public safety Prioritize programs based on achiev ing public safety outcomes such as reduced recidiv ism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinv est/re-direct resources to create capacity to address sy stem demands. Prioritize programs that utilize collaboration efforts to identify common goals and improv e sy stem efficiencies and public safety outcomes such as CJCC and Prioritize programs that inv est in professional dev elopment and recruitments and training to increase competency with ev idence based practices. Coconino County, Arizona FY14 Adopted Budget x x x x x x 132 General Government County Manager Financial Summary The primary revenue source for the County Manager’s office is General Fund support. In addition, the Emergency Management program receives Federal and State grants that offset the cost of the program. However, due to a reduction in Title III funding, the General Fund transfer to the Emergency Management program is increasing to offset the program costs that were previously funded through Title III. The County Manager’s Office is estimated to be 11% under their revised FY13 expenditure budget of $1,422,543. This variance is primarily due to salary and benefits savings resulting from the County Manager vacancy. In addition there are operational savings across each program in the department. Their FY14 adopted expenditure budget of $1,457,530 is 2% over the FY13 budget. This variance is due to an operational increase in the Emergency Management program. The following charts illustrate the County Manager’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Unawarded Grants - 7% Expenditures by Program Federal & State Grants - 7% Government Relations - 17% CJCC - 4% Use of Fund Balance - 4% Executive Management - 54% General Fund Support - 82% Expenditures by Category Travel - 3% Operations - 16% Emergency Management - 25% Expenditures by Strategic Priority Area Community Vitality - 25% Public Safety - 5% Salary/ERE - 81% Organizational & Fiscal Health - 70% Coconino County, Arizona FY14 Adopted Budget 133 General Government County Manager Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Other Transfers from Other Funds Unawarded Grants Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 776 4 68,730 (10) 1,145,805 1,215,304 FY13 Budget $ $ FY12 Actuals 1,172,004 79,708 34,013 1,285,725 $ $ - 1,113,875 72,252 29,177 1,215,304 84,659 96,562 23,931 1,217,391 1,422,543 1,285,725 $ 1,215,304 $ $ (1,193,193) $ (1,193,193) - $ 463 (1,146,268) $ (1,145,805) 1,204,613 171,480 46,450 1,422,543 $ 1,422,543 $ (1,145,805) $ $ (1,144,247) (73,144) $ (1,217,391) $ (1,217,391) FY14 Adopted Budget 46,467 3 69,946 2,641 1,145,595 1,264,651 FY14 Budget $ $ FY13 Actuals $ $ 1,121,606 101,944 41,101 1,264,651 $ 1,264,651 $ $ (1,042,688) (102,907) $ (1,145,595) - $ (1,145,595) 1,182,193 229,987 45,350 1,457,530 - $ FY13 Actuals $ 106,369 100,000 51,436 1,199,725 1,457,530 FY14 Budget - FY13 Budget - $ (1,193,193) $ - FY12 Actuals $ FY13 Actuals FY13 Budget - FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 92,532 1,193,193 1,285,725 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 1,457,530 FY14 Budget $ (1,093,356) (106,369) $ (1,199,725) $ (1,199,725) 134 General Government County Manager Program Financial Statement: Criminal Justice Coordinating Council (CJCC) FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ 16,718 16,718 $ $ $ 6,452 7,835 73 14,361 $ $ FY12 Budget $ $ 14,361 (16,718) (16,718) $ $ (14,361) (14,361) $ (14,361) Performance Measures CJCC Executive Committee satisfaction with CJCC management Establishment and maintenance of measures of criminal justice system operational functioning Establishment and maintenance of measures of criminal justice system substantive functioning (i.e. recidivism, crime rate, etc.) Coconino County, Arizona $ 76,844 (12,500) 64,344 $ $ $ 61,426 61,426 $ 64,344 $ $ (64,344) (64,344) $ 57,963 2,159 1,304 61,426 $ 61,426 (64,344) $ $ (61,426) (61,426) $ $ 79,645 (12,500) 67,145 - $ 67,145 FY14 Budget $ $ (67,145) (67,145) $ (61,426) FY12 FY13 N/A On-going N/A On-going N/A On-going N/A On-going FY14 Adopted Budget 67,145 67,145 FY14 Budget FY13 Actuals $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - (16,718) Implementation of CJCC strategic plan initiatives 64,344 64,344 FY13 Actuals FY13 Budget FY12 Actuals $ $ $ - 16,718 Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 14,361 14,361 FY13 Budget FY12 Actuals 7,718 2,958 6,042 16,718 Net Indirect Support Total $ $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals $ (67,145) FY14 Highly Achieved Highly Achieved Highly Achieved Highly Achieved 135 General Government County Manager Program Financial Statement: Emergency Management FY12 Budget Revenues and Other Sources Federal and State Grants Other Transfers from Other Funds Unawarded Grants Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $  - - $ $ - $ $ - $ - 84,659 96,562 23,931 73,144 278,296 $ $ - $ 147,262 114,884 16,150 278,296 $ $ - $ 278,296 - $ $ $ (73,144) (73,144) $ $ (73,144) $ $ 158,613 52,867 10,484 221,964 $ 221,964 $ $ $ (102,907) (102,907) $ (102,907) 364,174 FY14 Budget $ $ $ 159,583 189,841 14,750 364,174 - FY13 Actuals $ 106,369 100,000 51,436 106,369 364,174 FY14 Budget - $ 46,467 3 69,946 2,641 102,907 221,964 FY14 Budget FY13 Actuals FY13 Budget $ $ - FY12 Actuals $ FY13 Actuals FY13 Budget - $ 10 (10) - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds - FY12 Actuals (106,369) (106,369) - $ (106,369) The Emergency Management program moved to County Manager’s Office from the Public Works Department in FY13 since the program aligns better with the organization-wide mission of the County Manager’s Office. Coconino County, Arizona FY14 Adopted Budget 136 General Government County Manager Program Financial Statement: Emergency Management Performance Measures FY12 FY13 Adopted On-going 95% On-going 25% On-going Mostly Achieved Public safety agencies and government leaders are prepared for leadership role in disasters as demonstrated through participation in training and exercises 5 On-going Somewhat Achieved Coconino County conducts EOC exercise for the County to ensure the EOC team is ready and capable for activation 1 On-going Highly Achieved Plan Adopted On-going 5 7 65% On-going 5 6 20% N/A Reviewed Approved 5 7 Survey On-going 65% On-going Emergency Operations Plan is fully tested All public safety agencies and government leaders are 95% NIMS compliant (TICP and Interoperable plans have been developed) Emergency Notification System provides notification to County population via E911 upgrades; Volunteer sign up of cell phones is ongoing with increased signup each year COOP Plan: Emergency and essential services are provided to citizens during disasters CERT (Community Emergency Response Teams) are trained and equipped for assisting public safety and neighbors Citizens know where to obtain emergency information during disasters Community educational outreach programs are provided to citizens Citizens have GO-Kits and family emergency plans 2009 Multi-jurisdictional Hazard Mitigation Plan is approved by FEMA/BOS Disaster mitigation grant projects are developed as the result of FEMA disaster declaration Citizens understand risks and hazards in their community and take proper protective actions to reduce loss of lives and property Coconino County Volunteer Organizations Active During Disasters (VOAD) agencies such as Red Cross, have the capacity to provide immediate assistance to vulnerable populations during response and recovery phases of a disaster (VOAD participates in training and/or exercises) Coconino County, Arizona FY14 Adopted Budget FY14 Mostly Achieved Mostly Achieved Highly Achieved Highly Achieved Mostly Achieved Mostly Achieved Somewhat Achieved Highly Achieved Mostly Achieved Somewhat Achieved Mostly Achieved 137 General Government County Manager Program Financial Statement: Executive Management FY12 Budget Revenues and Other Sources Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ 4 878,416 878,420 $ $ $ 769,358 60,150 23,096 852,604 $ 801,334 51,724 25,361 878,420 $ $ 801,189 801,189 $ 852,604 $ 878,420 $ 717,943 55,446 27,800 801,189 $ $ $ 4 (878,420) (878,416) $ 801,189 $ (878,416) Performance Measures $ $ (801,189) (801,189) 744,891 744,891 $ (801,189) FY12 N/A An organization providing services that highly align with County strategies and desired outcome criteria N/A An open, collaborative, innovative and supportive work environment N/A An organization that plans for the future and thoughtfully manages a changing environment on our terms, not through involuntary reaction N/A FY14 Adopted Budget FY14 Budget $ $ FY13 Actuals $ $ 678,350 39,983 26,558 744,891 783,564 783,564 FY14 Budget $ $ 700,318 52,646 30,600 783,564 $ 744,891 $ FY13 Actuals $ $ (744,891) (744,891) - A Leadership Team informed of County Supervisor priorities Coconino County, Arizona $ FY13 Budget - (852,604) $ - FY12 Actuals (852,604) (852,604) FY13 Actuals FY13 Budget - $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 852,604 852,604 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 783,564 FY14 Budget $ $ (783,564) (783,564) $ (744,891) $ (783,564) FY13 FY14 Mostly Achieved Somewhat Achieved Mostly Achieved Mostly Achieved Highly Achieved Mostly Achieved Mostly Achieved Highly Achieved 138 General Government County Manager Program Financial Statement: Government Relations FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Coconino County, Arizona 139,715 139,715 $ $ $ $ 114,065 114,065 163,398 163,398 139,715 $ 114,065 $ $ $ $ (114,065) (114,065) 163,398 163,398 $ 163,398 $ $ (163,398) (163,398) $ (114,065) $ $ (163,398) FY14 Adopted Budget $ $ 154,612 154,612 $ 154,612 $ $ $ (154,612) (154,612) $ (154,612) 242,647 FY14 Budget $ $ $ 242,647 242,647 - FY13 Actuals $ 242,647 242,647 FY14 Budget - $ 154,612 154,612 FY14 Budget FY13 Actuals FY13 Budget - (139,715) $ $ - FY12 Actuals (139,715) (139,715) FY13 Actuals FY13 Budget - $ 114,065 114,065 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 139,715 139,715 FY12 Budget Expenditures and Other Uses Salary/ERE Total Uses of Funds FY12 Actuals (242,647) (242,647) - $ (242,647) 139 General Government County Manager Program Financial Statement: Government Relations Performance Measures The dollars in State and Federal funding secured as a result or, in part, of advocacy efforts of the Government Relations program The dollars in State and Federal funding protected as a result or, in part, of advocacy efforts of the Government Relations program Dollars saved by the County as a result of implemented cost-saving measures on the State or Federal level Amount of County revenue generated from State Legislative proposals initiated by the Government Relations program Amount of County revenue generated from Federal Legislative proposals initiated by the Government Relations program Number of press releases generated during the fiscal year FY12 FY13 FY14 N/A On-going On-going N/A On-going On-going N/A On-going On-going N/A On-going On-going N/A On-going On-going N/A 110 On-going The increase in the number of Twitter followers N/A 401 On-going The increase in the number of Facebook followers or "likes" to the County page N/A 338 On-going N/A 2 On-going N/A 423 On-going N/A On-going On-going N/A N/A On-going On-going On-going On-going The number of informational videos produced The number of informational videos viewed on the County's YouTube page The number of news and Internet articles involving the County and/or County programs The number of grant applicants transmitted The number of successful grant applications Coconino County, Arizona FY14 Adopted Budget 140 General Government County Manager Program Financial Statement: Organizational Development FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Performance Measures 99,240 13,650 2,500 115,390 $ $ $ $ 100,689 8,219 3,433 112,341 115,316 115,316 115,390 $ 112,341 $ 99,166 13,650 2,500 115,316 $ $ $ (112,341) (112,341) $ 115,316 $ (112,341) 81,759 81,759 $ $ (115,316) (115,316) $ $ 72,069 6,936 2,755 81,759 (115,316) FY12 $ $ - FY14 Budget $ - $ - $ 81,759 - $ FY13 Actuals $ $ (81,759) (81,759) - $ FY14 Budget FY13 Actuals FY13 Budget - (115,390) $ $ - FY12 Actuals (115,390) (115,390) FY13 Actuals FY13 Budget - - $ 112,341 112,341 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 115,390 115,390 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ - $ (81,759) FY13 - $ - FY14 None  The Organizational Development program was integrated with the Employee Growth and Development program in the Human Resources Department for FY14. Coconino County, Arizona FY14 Adopted Budget 141 General Government County Manager Program Financial Statement: Special Districts Accounting and Management FY12 Budget Revenues and Other Sources Federal and State Grants Transfers from Other Funds Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures $ $ 87,207 2,950 2,375 92,532 $ $ $ $ - 64,253 4,474 308 69,036 - $ 69,036 $ $ - $ - $ - $ - $ $ - $ - $ - $ $ - - FY12 - $ FY14 Budget $ - $ - $ FY13 Actuals $ - $ - $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - $ FY13 Actuals FY13 Budget FY12 Actuals - $ $ - 92,532 - 306 68,730 69,036 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 92,532 92,532 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ - $ - FY13 - $ - FY14 None  The Special Districts Accounting and Management program was moved to the Public Works Department in FY13 to better align the program with the mission of the department. Coconino County, Arizona FY14 Adopted Budget 142 General Government County Manager Program Financial Statement: Special Initiatives FY12 Budget Revenues and Other Sources Federal and State Grants General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures $ $ $ 68,766 68,766 $ $ $ 27,082 27,082 - $ 68,766 $ 27,082 $ $ $ $ 460 (27,082) (26,622) - $ - $ (26,622) - $ $ - $ $ $ - - FY12 $ - $ FY14 Budget $ $ - - $ - - $ FY13 Actuals $ - $ - $ FY14 Budget FY13 Actuals FY13 Budget - (68,766) $ - FY12 Actuals (68,766) (68,766) FY13 Actuals FY13 Budget - - $ 460 26,622 27,082 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 68,766 68,766 FY12 Budget Expenditures and Other Uses Salary/ERE Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ - $ - FY13 - $ - FY14 None  The Special Initiatives program was dissolved in FY13, and the staff in the program have been moved to the Public Works Department. Coconino County, Arizona FY14 Adopted Budget 143 General Government County Manager Department Staffing (Full Time Equivalents) Positions by Title Accounting Technician II Administrative Specialist I Administrative Specialist II Administrative Specialist III CJCC Program Manager County Emergency Manager County Manager Deputy County Manager Director-Government Relations Director-Organizational Development Executive Assistant to County Manager Grants Writer Management Assistant Public Information Officer Special Iniativies Director Total Positions    FY12 1.00 1.00 1.40 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 12.40 FY13 1.00 1.22 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 13.22 FY14 1.00 1.22 1.00 1.00 1.00 1.00 2.00 1.00 1.00 0.25 1.00 1.00 12.47 The Accounting Technician I and the Special Initiatives Director moved to the Public Works Department with the Special Districts Accounting and Management program in FY13. Conversely the Administrative Specialist III and the County Emergency Manager moved to the County Manager’s Office from the Public Works Department in FY13 along with the Emergency Management Program. The CJCC Program Manager is a limited term position through June 30, 2014. At that time, the position will be re-evaluated based on its return on investment. The Grants Writer moved from the Finance Department in FY14 to better utilize the position organizationwide. Coconino County, Arizona FY14 Adopted Budget 144 General Government Assessor 110 East Cherry Avenue, Flagstaff, AZ 86001 (928) 679-7962 Chris Mazon, Coconino County Assessor The Assessor’s Office creates the tax roll annually by identifying, locating and valuing all property subject to ad valorem taxes in Coconino County. Program Descriptions Program Administration SPA Description O&FH The Administration division provides the vision to support employees of the department so they can achieve their departmental missions. This includes human resource activity, procurement, budget, legislative tracking and intergovernmental communication. Appraisal O&FH Cartography O&FH The mandate of the Assessor's office is to locate, list and identify all taxable property within Coconino County. This is done to allow taxing jurisdictions to collect revenues and provide property owners with a fair and equitable value to assure they are paying their fair share of the total tax liability. Cartography begins the appraisal process by ensuring that all new subdivisions, splits, and combinations are identified, numbered and represented on the parcel maps and the workflow process is begun so GIS can update the parcel layer. Customer Service O&FH This program provides assistance to customers at the counter and over the phone with questions concerning the Assessor's Office responsibilities and specific parcel information. Storage and Retrieval O&FH Established in January of 2002, this fund allows the Assessor to create, update, and enhance systems within the office. Goals and Objectives    The primary departmental goal for FY14 is to train employees in the implementation of the recently passed “Primary Residence” legislation. Another goal for FY14 and beyond is the development of revenue streams from IGAs with other Arizona counties for implementation of new property valuation software. The Assessor’s Office will continue the county-wide canvass of all property types in FY14 and will complete this project in the next 6-7 years. Opportunities and Challenges    The main challenge facing this department is the large turnover rate of the appraisal staff, resulting in inefficiency and increased training costs. New primary residence legislation requires the Assessor to identify and notify those that do not qualify for the homeowner’s rebate under the new definition of class three properties. The Assessor’s Office has recently converted to an updated Computer Aided Mass Appraisal (CAMA) system. The conversion to this new property valuation system has been challenging. Many hours were required from our staff in preparation for conversion and in the post conversion clean-up. We have begun to see efficiencies in using our new system and we are now exploring the opportunities for email notifications that could save our department in postage and printing. Coconino County, Arizona FY14 Adopted Budget 145 General Government Assessor Customer Service Cartography Appraisal Strategic Priority Area Alignment Administration Programs Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance revenues and expenditures, create and maintain mission crucial infrastructure and processes; and develop accountability around the county's programs and service evaluation process and strategic priority area outcomes. As employees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional development, career progression and competitive compensation. Continue to position Coconino County as a leader and role model for responsible and effective government. Develop an organizational culture where every employee understands how they each contribute positively through alignment with the County’s mission, vision, values and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all levels and between all levels of the organization. Engage citizens and community and governmental partners in planning, identifying priorities, addressing challenges and expanding the understanding of the value of county services. Ensure and enhance the statutory foundation of county governance to protect and maintain a fair and equitable community structure. Maintain our long-term conservative budget strategy while identifying appropriate revenue sources to maintain or increase critical services. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Recruit, train and retain a qualified and diverse workforce. Coconino County, Arizona FY14 Adopted Budget x x x x x x x x x x x x 146 General Government Assessor Financial Summary The majority of the Assessor’s revenue is provided through General Fund support. The department’s FY13 revenue ended the fiscal year less than 1% above budget. Their revenue budget for FY14 is increasing by 74%, reflecting a full year of the department’s IGA with La Paz County for software consulting. For FY13 the Assessor finished 5% under their revised expenditure budget of $1,771,421. This variance is due to salary savings from unfilled positions as well as decreased storage and retrieval software expenses. Their FY14 adopted expenditure budget of $1,880,724 is 6% higher than their FY13 budget. This variance is due to a new Business Applications Specialist FTE related to the La Paz IGA, as well as the reinstatement of merit increases for eligible employees. The following charts illustrate the Assessor’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Other Intergovernmental - 2% Use of Fund Balance - 1% Expenditures by Program Customer Service - 12% Administration - 27% Cartography - 3% Storage and Retrieval 1% General Fund Support - 97% Expenditures by Category Operations - 5% Appraisal - 57% Expenditures by Strategic Priority Area Travel - 3% Salary/ERE - 92% Coconino County, Arizona Organizational and Fiscal Health - 100% FY14 Adopted Budget 147 General Government Assessor Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Other Intergovernmental Charges for Services Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 59,942 6,362 70,512 1,518,718 1,655,534 FY13 Budget $ $ FY12 Actuals 1,470,071 90,005 50,800 15,000 109,114 1,734,990 $ $ 614,188 2,349,178 1,379,192 133,099 33,304 825 109,114 1,655,534 $ 2,269,722 8,000 (1,577,176) $ (1,569,176) $ 7,184 (1,525,902) $ (1,518,718) FY13 Actuals $ $ FY13 Budget $ $ 1,610,441 109,540 51,440 1,771,421 $ 2,336,424 $ $ 30,400 (1,721,706) $ (1,691,306) $ $ 1,559,942 96,574 33,802 1,690,318 $ 2,255,321 $ $ 30,684 (1,668,158) $ (1,637,474) 1,734,009 91,975 54,740 1,880,724 580,889 $ FY13 Actuals $ 44,800 4,000 4,000 19,000 1,808,924 1,880,724 FY14 Budget 565,003 FY13 Budget $ 22,400 963 7,321 22,160 1,637,474 1,690,318 FY14 Budget FY13 Actuals 565,003 FY12 Actuals $ 22,400 4,000 4,000 49,715 1,691,306 1,771,421 614,188 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 64,000 4,000 97,814 1,569,176 1,734,990 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 2,461,613 FY14 Budget $ 52,800 (1,861,724) $ (1,808,924) (614,188) (614,188) (565,003) (565,003) (580,889) $ (2,183,364) $ (2,132,906) $ (2,256,309) $ (2,202,477) $ (2,389,813) FY14 Adopted Budget 148 General Government Assessor Program Financial Statement: Administration FY12 Budget Revenues and Other Sources Other Intergovernmental Charges for Services Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 310,199 21,180 7,500 338,879 $ $ $ 474,307 290,317 62,773 5,901 358,992 $ $ 492,675 $ $ (466,307) Visits to Assessor website OnBase/scanning system backlog percentage complete 7,184 (358,992) (351,807) $ 439,266 24,265 10,090 473,621 $ (485,491) $ $ $ 636,128 $ $ $ 30,400 (473,621) (443,221) $ (605,728) $ 413,599 31,958 8,004 453,561 609,788 $ $ 30,684 (453,561) (422,877) $ $ (579,104) 469,263 29,465 9,390 508,118 161,910 $ 670,028 FY14 Budget $ $ (156,226) $ 44,800 4,000 4,000 455,318 508,118 FY14 Budget FY13 Actuals (162,507) $ $ 156,226 FY13 Budget $ 22,400 963 7,321 422,877 453,561 FY14 Budget FY13 Actuals 162,507 (133,683) $ FY13 Actuals FY13 Budget FY12 Actuals 8,000 (338,879) (330,879) 22,400 4,000 4,000 443,221 473,621 133,683 (135,428) $ 822 6,362 351,807 358,992 FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ FY12 Budget Net Indirect Support Total County Support $ 135,428 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 4,000 4,000 330,879 338,879 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 52,800 (508,118) (455,318) (161,910) $ (617,228) FY12 FY13 FY14 432,000 90% 500,000 100% 550,000 100% FY14 Adopted Budget 149 General Government Assessor Program Financial Statement: Appraisal FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support $ $ $ 853,035 34,625 43,300 930,960 $ $ $ $ $ 1,283,395 811,972 50,536 27,403 889,911 $ 1,248,522 $ $ (889,911) (889,911) FY13 Actuals $ $ FY13 Budget $ 911,117 35,560 41,350 988,027 $ $ 1,300,562 $ $ $ (988,027) (988,027) $ $ 847,893 42,383 25,798 916,074 $ 1,218,772 $ $ $ 993,793 43,510 45,350 1,082,653 328,180 $ FY13 Actuals $ 1,082,653 1,082,653 FY14 Budget 302,698 FY13 Budget $ 916,074 916,074 FY14 Budget FY13 Actuals 312,535 FY12 Actuals (930,960) (930,960) 988,027 988,027 358,611 FY12 Budget $ 889,911 889,911 FY13 Budget FY12 Actuals 352,435 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 930,960 930,960 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 1,410,833 FY14 Budget (916,074) (916,074) $ (1,082,653) $ (1,082,653) (352,435) (358,611) (312,535) (302,698) (328,180) $ (1,283,395) $ (1,248,522) $ (1,300,562) $ (1,218,772) $ (1,410,833) Performance Measures FY12 FY13 FY14 Appeals Pending building permits Canvass Litigation Primary residence affidavits mailed 1,501 4,000 1,000 15 0 1,469 5,089 2,000 25 16,168 1,300 4,054 6,200 18 5,000 Total County Support Coconino County, Arizona FY14 Adopted Budget 150 General Government Assessor Program Financial Statement: Cartography FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 95,390 500 95,890 $ $ $ $ 133,963 78,553 97 78,649 $ 112,202 $ $ (133,963) (78,649) (78,649) $ 48,767 48,767 $ (112,202) $ $ $ 65,885 $ $ (48,767) (48,767) $ $ (65,885) 49,382 73 49,455 67,336 $ $ (49,455) (49,455) $ $ (67,336) 51,297 51,297 17,420 $ 68,717 FY14 Budget $ $ (17,881) $ 51,297 51,297 FY14 Budget FY13 Actuals (17,118) $ $ $ 17,881 FY13 Budget $ 49,455 49,455 FY14 Budget FY13 Actuals 17,118 (33,553) $ FY13 Actuals FY13 Budget FY12 Actuals (95,890) (95,890) 48,767 48,767 33,553 (38,073) $ 78,649 78,649 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ 38,073 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 95,890 95,890 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals (51,297) (51,297) (17,420) $ (68,717) Performance Measures FY12 FY13 FY14 New parcels created Total parcels Total documents processed through Cartography Total parcels processed for annexation 400 76,000 9,000 50 462 76,150 10,000 75 540 76,912 11,120 115 Coconino County, Arizona FY14 Adopted Budget 151 General Government Assessor Program Financial Statement: Customer Service FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 211,447 211,447 $ $ $ $ 299,699 198,349 198,349 $ 286,690 $ $ (299,699) (198,349) (198,349) $ $ 211,291 211,291 (286,690) $ $ $ 284,134 $ $ $ (211,291) (211,291) $ (284,134) 249,068 249,068 337,266 $ $ (249,068) (249,068) $ $ (337,266) 219,656 219,656 73,379 $ 293,035 FY14 Budget $ $ (88,198) $ 219,656 219,656 FY14 Budget FY13 Actuals (72,843) $ $ $ 88,198 FY13 Budget $ 249,068 249,068 FY14 Budget FY13 Actuals 72,843 (88,341) $ FY13 Actuals FY13 Budget FY12 Actuals (211,447) (211,447) 211,291 211,291 88,341 (88,252) $ 198,349 198,349 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ 88,252 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 211,447 211,447 FY12 Budget Expenditures and Other Uses Salary/ERE Total Uses of Funds FY12 Actuals (219,656) (219,656) (73,379) $ (293,035) Performance Measures FY12 FY13 FY14 Ownership and address changes Incoming phone calls Customers assisted at front counter 9,000 9,000 2,500 12,000 9,000 2,500 13,500 8,000 2,000 Coconino County, Arizona FY14 Adopted Budget 152 General Government Assessor Program Financial Statement: Storage and Retrieval FY12 Budget Revenues and Other Sources Charges for Services Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures $ $ 33,700 15,000 109,114 157,814 $ $ $ $ - 19,693 825 109,114 129,633 49,715 49,715 $ 129,633 $ $ - $ 49,715 49,715 $ - $ $ 22,160 22,160 $ 49,715 $ $ - $ 22,160 22,160 $ 22,160 - FY12 $ 19,000 19,000 FY14 Budget $ $ 19,000 19,000 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 157,814 - 59,120 70,513 129,633 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 60,000 97,814 157,814 FY12 Budget Expenditures and Other Uses Operations Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 19,000 FY14 Budget $ - $ $ - FY13 $ - FY14 None  Please note that this fund, which was created in 2002 to update storage and retrieval technology, sunset in 2011. The funding for FY14 is only expending the remainder of the balance in the fund. Coconino County, Arizona FY14 Adopted Budget 153 General Government Assessor Department Staffing (Full Time Equivalents) Positions by Title Administrative Specialist I Administrative Supervisor Appraisal Manager Appraiser I Appraiser II Appraiser, Senior Business Applications Specialist* Cartographer Chief Deputy Assessor Elected Official Software Implementation Specialist** Total Positions FY12 4.00 1.00 1.00 6.00 4.00 5.00 2.00 1.00 1.00 25.00 FY13 5.00 1.00 1.00 6.00 4.00 5.00 1.00 1.00 1.00 1.00 26.00 FY14 5.00 1.00 1.00 5.00 7.00 3.00 1.00 1.00 1.00 1.00 1.00 27.00 * The Business Application Specialist was added mid-year FY13 and is a 2 1/2 year limited-term position. **The Software Implementation Specialist was moved into this department for FY13, but was previously budgeted within another department. Coconino County, Arizona FY14 Adopted Budget 154 General Government Recorder 110 E. Cherry Avenue, Flagstaff, AZ 86001 (928) 679-7850 Patty Hansen, Recorder The Recorder’s Office responsibilities include processing and creating a public record of all documents received in a timely manner, to insure that all records are easily accessible to the public and to conduct all aspects of elections, including voter management, outreach, and the election process. Program Descriptions Program SPA County Mail Center O&FH Elections CV Recording CV V oter Registration Serv ices CV Description The County Mail Center is responsible for processing the majority of County inbound and Flagstaff area County outbound U.S. Mail, FedEx , and UPS letters and parcels. The Elections Program is responsible for the conduct of local, State and Federal Elections in Coconino County . The mission of the Recorder's Office is to maintain a public record consisting of all documents accepted for recording. This program is responsible for maintaining the official registry of registered v oters for Coconino County . Goals and Objectives     In FY14 the Recorder’s Office will implement an office reorganization. Historically the office has had constant turnover. Well trained and experienced staff provide better services to County citizens. By reorganizing, the department hopes to recruit and retain staff resulting in a higher level of service and overall budgetary savings. The Recorder’s Office will be implementing a premium poll working training program in FY14. The goal is to provide additional training to poll workers and to identify poll workers that would make good precinct inspectors. In FY15 the department would like to be able to accept e-recordings that have an electronic signature and notary. The current voting equipment will need to be replaced in FY18. One priority for the Recorder’s Office over the next five years is to identify funding sources for new equipment at that time. Opportunities and Challenges     The number of e-recordings continues to increase, which has a positive impact in the Recorder’s Office by reducing the postage budget and paper waste. It has also required a change in the workflow and internal processes in the department. Maintaining archival records is becoming a challenge, not only for the County, but nationwide. The only acceptable medium is microfilm. As accessibility to microfilm decreases, the use of digital records increases; however, digital records are not accepted for permanent record. Recent legislation requiring a change to the envelope design for mail ballots is going to result in an increased cost for the envelopes. An increase in the number of people voting early has also resulted in an increased need for personnel in the division to process early mail ballots. The Elections division has seen an increase in the number of lawsuits filed because of technicalities with the conduct of certain election procedures. Hiring and maintaining professional and educated personnel is extremely important to ensure that Coconino County is conducting all elections in accordance with State and Federal laws, and the need to invest in educational and professional development of election personnel is growing. Coconino County, Arizona FY14 Adopted Budget 155 General Government Recorder Voter Registration Recording Elections Strategic Priority Area Alignment County Mail Center Programs Strategies Community Vitality (CV) Create and maintain "adequate" resources for programs that prov ide a "safety net" for v ulnerable populations. Create opportunities for citizens to strengthen their communities. Support arts, recreation, culture, life-long learning and enrichment opportunities to enhance the quality of life for all citizens. Dev elop, strengthen and support programs to encourage y outh and families from div erse backgrounds and perspectiv es feel welcome and engaged in their Increase efficiencies and reduce redundancies by pooling resources through internal and ex ternal partnerships to "improv e the quality of life for Coconino County Continue the dev elopment of emergency preparedness plans and partnerships to prepare County communities in the result of an emergency . Create the serv ice deliv ery infrastructure and technology to connect employ ees and citizens to resources prov ided by the County . x x x x Organizational and Fiscal Health (O&FH) Strategies Align and implement planning efforts to balance rev enues and ex penditures, create and maintain mission crucial infrastructure and processes; and dev elop accountability around the county 's programs and serv ice ev aluation process and strategic priority As employ ees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional dev elopment, career progression and competitiv e compensation. Continue to position Coconino County as a leader and role model for responsible and effectiv e gov ernment. Dev elop an organizational culture where ev ery employ ee understands how they each contribute positiv ely through alignment with the County ’s mission, v ision, v alues and Encourage departmental efficiencies. Encourage transparency and clarity at all lev els and between all lev els of the Engage citizens and community and gov ernmental partners in planning, identify ing priorities, addressing challenges and ex panding the understanding of the v alue of Ensure and enhance the statutory foundation of county gov ernance to protect and maintain a fair and equitable community structure. Maintain our long-term conserv ativ e budget strategy while identify ing appropriate rev enue sources to maintain or increase critical serv ices. Prioritize programs that inv est in professional dev elopment and recruitments and training to increase competency with ev idence based practices. Recruit, train and retain a qualified and div erse workforce. Coconino County, Arizona FY14 Adopted Budget x x 156 General Government Recorder Financial Summary The primary revenue source for the Recorder’s Office is General Fund support. In addition, the Recorder’s Office receives revenue from other municipalities for election costs, as well as fees for services revenue in the Recording division. The fees for services for recording are estimated to be 12% over the FY13 budget while the intergovernmental revenue for election charges is estimated to be 120% over the FY13 budget. The Recorder’s Office is estimated to be 2% under their revised FY13 expenditure budget of $1,937,380. This variance is primarily due to salary and benefits savings from vacant positions. Their FY14 adopted expenditure budget of $1,807,408 is 7% under the FY13 budget. This variance is due to salary and benefits savings from the staffing reorganization being implemented for FY14 as well as operational savings in Voter Registration Services as a result of the cyclical nature of elections. The following charts illustrate the Recorder’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Federal & State Grants - 2% Expenditures by Program Voter Registration Services - 19% Other Intergovernmental - 11% County Mail Center - 3% Charges for Services - 21% Other - 1% Use of Fund Balance - 5% General Fund Support - 60% Expenditures by Category Travel - 3% Capital - 1% Elections - 48% Recording - 30% Expenditures by Strategic Priority Area Organizational & Fiscal Health - 3% Transfers Out - 3% Operations - 34% Salary/ERE - 59% Community Vitality - 97% Coconino County, Arizona FY14 Adopted Budget 157 General Government Recorder Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Charges for Services Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 146,630 388,698 3,077 3,387 25,722 1,135,894 1,703,407 FY13 Budget $ $ FY12 Actuals 1,031,113 986,628 41,430 2,059,171 $ $ 342,454 2,401,625 1,045,159 630,655 27,593 1,703,407 $ 2,045,861 $ FY13 Actuals $ $ FY13 Budget $ $ 1,170,502 666,334 51,200 49,344 1,937,380 $ 2,246,972 $ $ $ $ 1,129,668 681,203 36,732 49,344 1,896,947 $ 2,206,539 $ $ 1,073,331 622,638 52,595 9,500 49,344 1,807,408 311,849 $ FY13 Actuals 2,119,257 FY14 Budget 420,000 (1,614,755) (101,700) $ (1,296,455) 409,748 (1,448,674) (96,968) $ (1,135,894) 440,000 (1,654,660) (101,700) $ (1,316,360) 631,439 (1,682,148) (86,606) $ (1,137,315) 422,000 (1,405,557) (101,700) $ (1,085,257) (342,454) (342,454) (309,592) (309,592) (311,849) $ (1,638,909) $ (1,478,348) $ (1,625,952) $ (1,446,907) $ (1,397,106) FY14 Adopted Budget $ 36,665 194,000 388,000 2,400 2,000 99,086 1,085,257 1,807,408 FY14 Budget 309,592 FY13 Budget $ 53,330 396,464 434,780 1,776 4,516 (131,234) 1,137,315 1,896,947 FY14 Budget FY13 Actuals 309,592 FY12 Actuals $ 19,695 180,000 388,000 2,400 2,000 28,925 1,316,360 1,937,380 342,454 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 120,000 448,000 6,000 2,000 186,716 1,296,455 2,059,171 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals $ 158 General Government Recorder Program Financial Statement: County Mail Center FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 19,430 13,200 32,630 $ $ 37,904 11,784 12,961 24,745 $ 28,445 (32,630) (32,630) (37,904) 54,440 54,440 $ $ (24,745) (24,745) $ 40,240 14,200 54,440 $ (28,445) U.S. Mail, FedEx and UPS outbound pieces processed U.S. Mail, FedEx and UPS inbound pieces processed Jury summons first class presort at $0.433 per piece including usage of folder inserter machine on envelope preparation $ $ $ 63,134 $ $ (54,440) (54,440) $ $ (63,134) 31,863 14,371 46,235 54,706 $ $ (46,235) (46,235) $ $ (54,706) 37,795 14,800 52,595 10,728 $ 63,323 FY14 Budget $ $ (8,471) $ 52,595 52,595 FY14 Budget FY13 Actuals (8,694) $ $ $ 8,471 FY13 Budget $ 46,235 46,235 FY14 Budget FY13 Actuals 8,694 (3,699) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ $ 3,699 (5,274) $ 24,745 24,745 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ 5,274 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 32,630 32,630 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals (52,595) (52,595) (10,728) $ (63,323) FY12 FY13 FY14 150,000 110,000 250,000 150,000 200,000 120,000 20,000 23,000 23,000 FY14 Adopted Budget 159 General Government Recorder Program Financial Statement: Elections FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 360,739 533,981 35,130 929,850 $ $ 1,052,087 370,490 272,908 24,802 668,200 $ 791,854 122,000 (686,819) (101,700) (666,519) (788,756) 19,695 180,000 2,000 2,000 (215) 678,811 882,291 $ $ $ 150,005 (569,586) (96,968) (516,549) $ 408,782 428,609 44,900 882,291 $ (640,203) Decrease (50%) in the number of provisional ballots cast that "Did Not Count" due to voters going to wrong polling place (direct result of better trained pollworkers) Percentage of polling places that by opening of the polls on election day have been delivered all correct supplies both in what is required and the correct quantity necessary to equip the polling places for voting (85 precincts and 73 polling locations) $ $ $ 994,369 $ $ $ 182,000 (759,111) (101,700) (678,811) $ (790,889) $ 397,844 424,191 36,262 858,297 968,103 $ $ 337,801 (749,242) (86,606) (498,047) $ $ (607,853) 399,386 434,578 36,900 870,864 119,911 $ 990,775 FY14 Budget $ $ (109,806) $ 36,665 194,000 2,000 2,000 108,433 527,766 870,864 FY14 Budget FY13 Actuals (112,078) $ $ 109,806 FY13 Budget $ 53,330 396,464 1,132 3,752 (94,428) 498,047 858,297 FY14 Budget FY13 Actuals 112,078 (123,654) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 123,654 (122,237) $ 146,630 2,410 3,377 (766) 516,549 668,200 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 122,237 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 120,000 2,000 2,000 139,331 666,519 929,850 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 164,000 (590,066) (101,700) (527,766) (119,911) $ (647,677) FY12 FY13 FY14 80 6,445 125 95% 100% 100% FY14 Adopted Budget 160 General Government Recorder Program Financial Statement: Recording FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 409,879 272,237 682,116 $ $ $ 814,820 407,203 223,393 630,596 $ $ 759,014 $ $ (403,768) 259,743 (564,652) (304,909) $ 417,860 56,115 49,344 523,319 $ (433,327) $ $ $ 628,005 $ $ $ 258,000 (473,975) (215,975) $ (320,661) $ 406,808 54,545 49,344 510,697 617,204 $ $ 293,638 (461,353) (167,715) $ $ (274,222) 385,363 88,460 9,850 9,500 49,344 542,517 107,980 $ 650,497 FY14 Budget $ $ (106,507) $ 388,000 400 (9,996) 164,113 542,517 FY14 Budget FY13 Actuals (104,686) $ $ 106,507 FY13 Budget $ 434,780 644 764 (93,206) 167,715 510,697 FY14 Budget FY13 Actuals 104,686 (128,418) $ FY13 Actuals FY13 Budget FY12 Actuals 298,000 (569,064) (271,064) 388,000 400 (81,056) 215,975 523,319 128,418 (132,704) $ 388,698 667 10 (63,688) 304,909 630,596 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 132,704 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 448,000 4,000 (40,948) 271,064 682,116 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 258,000 (422,113) (164,113) (107,980) $ (272,093) Performance Measures FY12 FY13 FY14 The number of recorded documents for each fiscal year The percent of e-recordings for each fiscal year The amount of postage saved with e-recorded documents each fiscal year 36,500 65% 32,000 60% 32,000 60% 5,000 7,000 7,500 Coconino County, Arizona FY14 Adopted Budget 161 General Government Recorder Program Financial Statement: Voter Registration Services FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ 88,333 326,242 414,575 $ $ $ $ $ $ 496,814 $ 255,682 121,393 2,790 379,865 (326,242) (326,242) (408,481) 110,196 367,134 477,330 $ 466,548 $ $ (289,691) (289,691) $ 303,620 167,410 6,300 477,330 $ (376,373) $ $ $ 561,465 $ $ $ (367,134) (367,134) $ (451,269) $ 293,154 188,095 469 481,719 566,526 $ $ (425,318) (425,318) $ $ (510,126) 250,787 84,800 5,845 341,432 73,229 $ 414,661 FY14 Budget $ $ (84,808) $ 649 340,783 341,432 FY14 Budget FY13 Actuals (84,135) $ $ 84,808 FY13 Budget $ 56,400 425,318 481,718 FY14 Budget FY13 Actuals 84,135 (86,683) $ FY13 Actuals FY13 Budget FY12 Actuals (82,239) $ $ 86,683 FY12 Budget Net Indirect Support Total County Support $ 82,239 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ 90,175 289,691 379,865 FY13 Budget FY12 Actuals 241,065 167,210 6,300 414,575 Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (340,783) (340,783) (73,229) $ (414,012) Performance Measures FY12 FY13 FY14 Number of registered voters Number of voters on permanent early voting list 68,000 25,000 71,500 35,700 71,000 36,000 Coconino County, Arizona FY14 Adopted Budget 162 General Government Recorder Department Staffing (Full Time Equivalents) Positions by Title FY12 Administrative Manager, Senior Administrative Specialist I Administrative Specialist II Administrative Specialist III Administrative Supervisor Admnistrative Support II Business Manager Chief Deputy Recorder Elected Official Elections Administrator Elections Outreach Coordinator Elections Outreach Worker Elections Training & Communications Coordinator Technical Specialist III Total Positions  1.00 4.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 17.00 FY13 1.00 4.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 17.00 FY14 1.00 4.50 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 17.50 For FY14 the Recorder’s Office completed a staffing reorganization that resulted in a net savings to the General Fund. The reorganization included the elimination of two full-time benefits eligible positions as well as a significant reduction in temporary wages in exchange for one full-time benefits eligible position and two part-time benefits eligible positions. Coconino County, Arizona FY14 Adopted Budget 163 General Government Superintendent of Schools 2384 N. Steves Boulevard, Flagstaff, AZ 86004 (928) 679-8070 Robert Kelty, School Superintendent The Coconino County Superintendent of Schools’ mission is to serve the public school districts and the community of learners in Coconino County in the areas of law, fiscal planning and disbursement, and the enrichment of academics. Program Descriptions Program SPA Accommodation School CV Educational Serv ices Agency CV Financial and Election Assistance to School Districts CV Description The Coconino County Regional Accommodation School District #99 (CCRASD) encompasses two accommodation high schools, juv enile detention, and jail education. The Coconino County Educational Serv ices Agency (ESA) prov ides technical assistance and professional dev elopment serv ices to County and regional educators to meet State and Federal mandates and improv e instructional quality . The purpose of this program is to facilitate the fiscal efficiencies of school districts by prov iding a central location of financial assistance and ov ersight to all the school districts in Coconino County . Goals and Objectives    In FY14 the Coconino County Superintendent of Schools Office will no longer provide Business Manager duties to the Chevelon Butte Elementary School. These are the only services that the department has been providing that are not mandated. This will allow department staff to focus on providing and improving services that are mandated by Statute. One of the primary goals for the Superintendent of Schools Office in FY14 is to integrate the software that the Finance Division of the department uses with the software that the Treasurer’s Office uses. This will automate many of the processes that are currently being done by hand. In FY14 the department will develop a support group for all Coconino County School District personnel. This will provide a single platform for questions or concerns in the school district business office. In future years, the Superintendent’s Office will continue to monitor the progress and success of the support group. Opportunities and Challenges     The Superintendent of Schools Office has the opportunity to increase its partnerships with other agencies such as Helios, the Northeast Regional Center, and the Governor’s Office of Education Innovation. The department is also very excited about the opportunity to integrate their software with the Treasurer’s Office software. This will automate internal processes and allow department staff to focus their time on more valuable services. One of the greatest challenges for the Superintendent of Schools Office is reduced State and Federal funding coupled with increased unfunded mandates. This does create the opportunity for the department to look for new revenue sources including private grants as well as identifying potential revisions to mandates that would benefit the department and Coconino County. The Superintendent of Schools Office is also finding that it is hard to attract and retain qualified and trained staff. The department is seeing a decrease in qualified applicants when positions are posted for recruitment. Coconino County, Arizona FY14 Adopted Budget 164 General Government Superintendent of Schools Educational Services Agency (ESA) Financial and Election Assistance to School Districts Strategic Priority Area Alignment Accoommodation School Programs x x x x x x x x x x x x x x x Strategies Community Vitality (CV) Create and maintain "adequate" resources for programs that prov ide a "safety net" for v ulnerable populations. Create opportunities for citizens to strengthen their communities. Support arts, recreation, culture, life-long learning and enrichment opportunities to enhance the quality of life for all citizens. Dev elop, strengthen and support programs to encourage y outh and families from div erse backgrounds and perspectiv es feel welcome and engaged in their Increase efficiencies and reduce redundancies by pooling resources through internal and ex ternal partnerships to "improv e the quality of life for Coconino Continue the dev elopment of emergency preparedness plans and partnerships to prepare County communities in the result of an emergency . Create the serv ice deliv ery infrastructure and technology to connect employ ees and citizens to resources prov ided by the County . Coconino County, Arizona FY14 Adopted Budget x 165 General Government Superintendent of Schools Financial Summary The Superintendent of Schools office relies heavily on school equalization tax revenue, State and Federal grants, and National Forest Fee revenue, which is dependent on reauthorization of the Secure Rural Schools Act. In anticipation of the loss of Secure Rural Schools funding for FY14, the Financial and Election Assistance to School Districts program is budgeted with General Fund support to fund the program. For FY13 the Superintendent of Schools is estimated to be 18% over their revised expenditure budget of $5,060,376. This variance is due to increased funding for the Accommodation Schools. The FY14 adopted expenditure budget of $7,457,966 is 49% over the FY13 budget. This variance is primarily due to an increased operational budget as result of increased funding in both the Accommodation Schools and the Educational Services Agency programs. The following charts illustrate the Superintendent of School’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Unawarded Grants - 41% Use of Fund Balance - 2% Expenditures by Program Financial & Election Assistance to School Districts - 7% General Fund Support - 7% Accommodation School - 40% Federal & State Grants - 15% Other - 2% National Forest Fees - 2% Charges for Services - 1% Other Intergovernmental– 1% Taxes - 29% Expenditures by Category Travel - 1% ESA - 53% Expenditures by Strategic Priority Area Salary/ERE - 10% Operations - 89% Coconino County, Arizona Community Vitality - 100% FY14 Adopted Budget 166 General Government Superintendent of Schools Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Taxes Other Intergovernmental Charges for Services National Forest Fees Investment Income Contributions Other Unawarded Grants Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 833,327 4,327,965 171,956 5,333,248 $ $ $ $ 5,433,484 614,012 4,443,703 137,562 5,195,277 $ 5,300,677 $ $ (100,236) 492,150 (492,150) - $ $ (105,400) $ $ 1,244,412 3,577,024 238,940 5,060,376 $ 5,264,349 $ $ $ (465,680) (465,680) $ (669,653) FY14 Adopted Budget $ 681,915 5,230,489 48,036 5,960,440 6,164,413 $ $ 462,222 (462,222) - $ $ (203,973) 742,558 6,719,879 85,529 7,547,966 189,298 $ 7,737,264 FY14 Budget $ $ (203,973) $ 1,115,470 2,239,919 61,920 100,114 130,000 379 136,696 3,100,000 138,283 525,185 7,547,966 FY14 Budget FY13 Actuals (203,973) $ $ 203,973 FY13 Budget $ 1,325,956 2,283,633 6,464 112,898 1,995,397 10,847 20,405 87,237 117,603 5,960,440 FY14 Budget FY13 Actuals 203,973 (105,400) $ FY13 Actuals FY13 Budget FY12 Actuals 535,557 (535,557) - 2,226,081 1,662,565 61,920 99,256 130,000 3,098 20,000 146,843 244,933 465,680 5,060,376 105,400 (100,236) $ 1,534,599 1,520,816 23,739 95,896 1,933,628 11,411 101,347 (26,159) 5,195,277 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 100,236 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,200,975 1,662,565 14,878 113,500 1,955,812 4,303 74,900 306,315 5,333,248 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (525,185) (525,185) (189,298) $ (714,483) 167 General Government Superintendent of Schools Program Financial Statement: Accommodation School FY12 Budget Revenues and Other Sources Federal and State Grants Taxes Other Intergovernmental Charges for Services National Forest Fees Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 2,255,919 2,255,919 $ $ $ $ - $ 2,433,016 2,433,016 240,738 1,662,565 99,256 100,000 3,098 69,500 2,175,157 2,433,016 $ $ - $ $ 2,175,157 2,175,157 - $ $ 643,692 2,283,633 112,898 100,000 8,016 5,756 (59,897) 3,094,098 $ 2,175,157 $ $ - $ 3,094,098 3,094,098 $ 3,094,098 - $ 555,186 2,239,919 100,114 100,000 379 43,179 3,038,777 FY14 Budget $ $ 3,038,777 3,038,777 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 2,255,919 - 594,093 1,520,816 13,145 95,896 100,000 7,117 15,203 86,745 2,433,016 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 149,835 1,662,565 113,500 100,000 4,303 225,716 2,255,919 FY12 Budget Expenditures and Other Uses Operations Total Uses of Funds FY12 Actuals 3,038,777 FY14 Budget $ - $ $ - $ - Performance Measures FY12 FY13 FY14 Number of diplomas issued Number of students passing the AIMS test Absence rate GED 108 83 46% 2 118 120 28% 2 132 133 15% 2 Coconino County, Arizona FY14 Adopted Budget 168 General Government Superintendent of Schools Program Financial Statement: Educational Services Agency (ESA) Revenues and Other Sources FY12 Budget FY12 Actuals Federal and State Grants Other Intergovernmental National Forest Fees Investment Income Contributions Other Unawarded Grants Use of (Increase In) Fund Balance Total Funding Sources $ 1,051,140 14,878 30,000 74,900 80,599 $ 1,251,517 $ 940,506 10,594 30,000 4,294 86,144 (112,905) $ 958,633 Expenditures and Other Uses FY12 Budget FY12 Actuals 464,036 624,825 162,656 $ 1,251,517 $ 267,145 559,552 131,937 $ 958,633 103,186 80,106 $ 1,354,703 $ 1,038,740 FY12 Budget FY12 Actuals Salary/ERE Operations Travel Total Uses of Funds $ Net Indirect Support Total General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ $ Net Indirect Support Total County Support Coconino County, Arizona - $ $ (103,186) $ (103,186) - FY13 Budget $ $ (80,106) $ $ FY13 Budget $ $ 866,019 1,323,880 229,640 2,419,539 $ 2,562,432 $ $ - $ $ (142,893) FY14 Adopted Budget $ 296,224 680,059 44,662 1,020,945 1,110,106 $ $ - $ $ (89,161) 354,660 3,552,515 76,829 3,984,004 91,622 $ 4,075,626 FY14 Budget $ $ (89,161) $ 560,284 61,920 30,000 136,696 3,100,000 95,104 3,984,004 FY14 Budget FY13 Actuals (142,893) $ $ 89,161 FY13 Budget $ 682,264 6,464 50,000 2,831 20,405 81,481 177,500 1,020,945 FY14 Budget FY13 Actuals 142,893 (80,106) $ 1,985,343 61,920 30,000 20,000 146,843 175,433 2,419,539 FY13 Actuals (91,622) $ (91,622) 169 General Government Superintendent of Schools Program Financial Statement: Educational Services Agency (ESA) Performance Measures Educators participating in ESA training opportunities annually Student Impact: Evaluators report increases in all measures of student learning/achievement. Instruments of academic achievement, such as AIMS, demonstrate greater gains than at nonparticipating sites.* Consortium Services: By acting as a fiscal and program planning service, the ESA provided access to funds that small district and charters cannot by law receive as individual awards Grants (competitive) applied for and awarded (ITQ, NAZSLI, Intel RTI, Intel Paget, AZPD) Professional development events/workshops held School district, charter, private schools and BIA-contracted schools receiving services Overall professional development quality based on evaluation feedback Overall rating of relevance of professional development based on participant feedback on courses tied to implementation Overall rating of readiness to implement professional development based on participant feedback FY12 FY13 FY14 679 1,003 500 3% N/A N/A 3 3 3 5 5 3 20 115 60 60 89 60 98% 92% 90% 95% 90% 90% 94% 89% 90% *The NAZIM project required all participant teachers in grade 3-8 to submit student post-data on the Arizona Instrument to Measure Standards (AIMS) in mathematics. The AIMS is a criterion-referenced test, given in the spring to students in grades 3-8. Pre-AIMS data was not collected. Post-AIMS numbers are reported for individual participant teachers in grades 3-8 who reached a 90% or greater participation level. AIMS data was not collected for comparison group teachers. Sixty-two percent of participating teachers are at the meets or exceeds level and 42% are at the approach/below level AIMS post data was collected for eight fourth-grade teachers in the NAESLI project. Sixty percent of students out of a total of 151 students are testing at a meets/exceeds level; 40% are at a approaching or falls below level. A higher percentage of meets/exceeds can be seen for those teachers who had previously participated in other MSP science grants (n=2). Pre-AIMS data was not analyzed which resulted in a lessons learned, further considerations piece for the next Coconino County science grant, NAZSLI. Coconino County, Arizona FY14 Adopted Budget 170 General Government Superintendent of Schools Program Financial Statement: Financial and Election Assistance to School Districts FY12 Budget Revenues and Other Sources National Forest Fees General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 369,291 1,447,221 9,300 1,825,812 $ $ $ 1,822,862 346,867 1,451,135 5,625 1,803,628 $ $ 1,828,921 $ $ 2,950 492,150 (492,150) - $ 378,393 77,987 9,300 465,680 $ (25,294) $ $ $ 526,760 $ $ $ (465,680) (465,680) $ (526,760) FY14 Adopted Budget $ 385,690 1,456,332 3,375 1,845,397 1,960,209 $ $ 462,222 (462,222) - $ $ (114,812) 387,898 128,587 8,700 525,185 97,676 $ 622,861 FY14 Budget $ $ (114,812) $ 525,185 525,185 FY14 Budget FY13 Actuals (61,080) $ $ 114,812 FY13 Budget $ 1,845,397 1,845,397 FY14 Budget FY13 Actuals 61,080 (25,294) $ FY13 Actuals FY13 Budget FY12 Actuals 535,557 (535,557) - 465,680 465,680 25,294 2,950 $ 1,803,628 1,803,628 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ (2,950) General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,825,812 1,825,812 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (525,185) (525,185) (97,676) $ (622,861) 171 General Government Superintendent of Schools Program Financial Statement: Financial and Election Assistance to School Districts Performance Measures The number of school districts this office provides and supports financial assistance on a daily or weekly basis Percentage of school district personnel satisfied with the processing of accounts payable school vouchers Percentage of school district personnel satisfied with the processing of completion reports Percentage of school district personnel satisfied with the processing of revenues Percentage of school district personnel satisfied with the annual tax levy/rate calculations Percentage of school district personnel satisfied with the processing of payroll school vouchers Percentage of school district personnel satisfied based on timeliness and accuracy with the monthly cash reconciliation Number of accounts payable and payroll warrants issued Number of completion reports for grants reviewed and approved Number of payroll vouchers monitored for certified employee status Total aggregated school districts' budget limit monitored by this office for budget/cash capacity Revenue recorded and processed for all school districts by dollar amount Payroll and accounts payable warrants printed for all school districts by dollar amount Number of home schooled students registered Percentage of schools that participated in the spelling bee Number of School Board candidates receiving assistance Number of appointed School Board candidates receiving assistance Coconino County, Arizona FY12 FY13 FY14 9 9 9 100% 100% 100% 100% 100% 100% 100% 90% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 33,000 167 300 29,043 160 262 30,000 160 265 $142,969,794 $157,969,794 $168,000,000 $94,509,075 $75,497,495 $76,000,000 $98,376,028 $146,091,858 $150,000,000 737 73% 7 N/A 757 80% 52 9 757 80% 3 12 FY14 Adopted Budget 172 General Government Superintendent of Schools Department Staffing (Full Time Equivalents) Positions by Title Accounting Technician II Administrative Specialist III Associate Superintendent of Schools Business Manager Chief Deputy Superintendent of Schools Elected Official Program Coordinator School Finance Technician Total Positions  FY12 1.00 1.00 1.00 1.00 1.00 1.00 1.88 1.00 8.88 FY13 1.00 1.00 1.00 1.00 1.00 1.00 4.66 1.00 11.66 FY14 1.00 1.00 1.00 1.00 1.00 1.00 3.83 1.00 10.83 Staffing in the Educational Services Agency program varies from year to year depending on Federal and State grant funding. This is reflected in the fluctuations in total Program Coordinators. In addition, the Superintendent of Schools Office was approved for a limited term Program Coordinator in the Financial and Election Assistance to School Districts Program in FY14. This position will be re-evaluated for return on investment each year and may be reauthorized annually for a total of five years. Coconino County, Arizona FY14 Adopted Budget 173 General Government Treasurer 110 E. Cherry Avenue, Flagstaff, AZ 86001 (928) 679-8188 Bonny K. Lynn, Treasurer The County Treasurer is the ex-officio tax collector for 48 taxing jurisdictions and the custodian of public funds for 36 public entities. Program Descriptions Program SPA A dministration O&FH General Ledger A ccounting/ Inv estments/ Warrants O&FH Tax Collections and Billing O&FH Description This program ex ists because it is a constitutional office for county gov ernments within the State of A rizona. This program performs the following functions for Coconino County accounts, school districts, fire and special districts, state courts fees/fines, and Coconino Community College: daily cash receipting, posting general ledger transactions, banking, inv estment of all public funds on deposit, and pay ing and reconciling warrants. This program consists of the all encompassing processes to v erify and load the lev y , bill and collect tax es, distribute tax es, and make corrections to the roll. Goals and Objectives     In FY13 the Treasurer’s Office installed high level scanning equipment and software to automate and speed up the processing and posting of tax payments. In FY14 their goal is to refine and improve these processes. In FY14 the Treasurer’s Office will also continue to install the Desktop Deposit application across County departments, as well as provide training and support to County departments for the banking application. In FY15 and beyond the Treasurer expects to see increased revenue due to a recovering economy. During this time, the Treasurer’s goal is to increase the return on her investments. Over the next three years, one of the Treasurer’s Office objectives is to invest time in succession planning for a new Treasurer and Chief Deputy Treasurer beginning in FY18. Opportunities and Challenges     Like many other County departments, one of the biggest challenges for the Treasurer’s Office is loss of knowledge through past and future retirements. In FY13 a key management position became vacant due to a retirement of a long-term employee. Additional retirements are on the horizon over the next three to five years, including the Treasurer and the Chief Deputy Treasurer. With the recent and upcoming vacancies, the Treasurer’s Office has the opportunity to evaluate each position and realign job duties accordingly to create a more effective and efficient staff structure. Another challenge that the Treasurer’s Office faces is the increased desire from citizens to access information and data online. While accommodating this need through technological advancements, the department has to also maintain traditional methods for those citizens who don’t have access or the desire to access their information online. With the use of new technology in paperless banking services, the department hopes to free up staff time for additional strategic planning and administrative tasks that have not been a priority in the past. Coconino County, Arizona FY14 Adopted Budget 174 General Government Treasurer General Ledger Accounting/ Investments/Warrants Tax Collections and Billing Strategic Priority Area Alignment Administration Programs Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance rev enues and ex penditures, create and maintain mission crucial infrastructure and processes; and dev elop accountability around the county 's programs and serv ice ev aluation process and strategic priority area outcomes. As employ ees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional dev elopment, career progression and competitiv e compensation. Continue to position Coconino County as a leader and role model for responsible and effectiv e gov ernment. Dev elop an organizational culture where ev ery employ ee understands how they each contribute positiv ely through alignment with the County ’s mission, v ision, v alues and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all lev els and between all lev els of the organization. Engage citizens and community and gov ernmental partners in planning, identify ing priorities, addressing challenges and ex panding the understanding of the v alue of county serv ices. Ensure and enhance the statutory foundation of county gov ernance to protect and maintain a fair and equitable community structure. Maintain our long-term conserv ativ e budget strategy while identify ing appropriate rev enue sources to maintain or increase critical serv ices. Prioritize programs that inv est in professional dev elopment and recruitments and training to increase competency with ev idence based practices. Recruit, train and retain a qualified and div erse workforce. Coconino County, Arizona FY14 Adopted Budget x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x 175 General Government Treasurer Financial Summary The primary revenue source for the Treasurer’s Office is property taxes. As the ex-officio tax collector, the Treasurer collects the delinquent tax interest for Coconino County. For FY13 delinquent tax interest is estimated to be 54% over the FY13 budget. This variance is due to an increase in property tax payments on delinquent properties. The Treasurer’s Office is estimated to be 7% under their revised FY13 expenditure budget of $635,196. This variance is due to operational and capital savings in the Taxes program. Their FY14 adopted expenditure budget of $679,072 is 7% over the FY13 budget. This variance is due to an FY13 carryover for a capital construction project to redesign the customer service counter. The following charts illustrate the Treasurer’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program Charges for Use of Fund Balance - 1% Services - 3% General Ledger Accounting/ Investments/Warrants - 22% General Fund Support - 1% Other - 7% Taxes Collections and Billing- 54% Tax Interest & Penalties - 88% Expenditures by Category Operations - 20% Travel - 1% Administration - 24% Expenditures by Strategic Priority Area Capital - 7% Salary/ERE - 72% Coconino County, Arizona Organizational & Fiscal Health - 100% FY14 Adopted Budget 176 General Government Treasurer Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Tax Interest & Penalties Charges for Services Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 469,060 131,040 8,170 22,952 50,000 681,222 $ $ $ 929,662 474,323 109,280 2,892 50,000 636,494 $ $ 884,934 $ $ (200,662) 1,143,376 (578,670) 564,705 $ 473,034 131,040 8,170 22,952 635,196 $ 316,265 $ $ $ 839,509 $ $ $ 640,000 (606,196) 33,804 $ (170,509) FY14 Adopted Budget $ 478,677 101,976 6,704 2,183 589,541 793,854 $ $ 976,276 (582,019) 394,256 $ $ 189,943 490,458 131,040 8,170 49,404 679,072 283,051 $ 962,123 FY14 Budget $ $ (204,313) $ 600,000 17,870 1,073 48,134 10,057 1,938 679,072 FY14 Budget FY13 Actuals (204,313) $ $ 204,313 FY13 Budget $ 921,435 18,591 455 54,868 (11,552) (394,256) 589,541 FY14 Budget FY13 Actuals 204,313 (248,440) $ FY13 Actuals FY13 Budget FY12 Actuals 650,000 (602,222) 47,778 600,000 20,500 2,500 40,000 6,000 (33,804) 635,196 248,440 (248,440) $ 1,092,112 16,441 1,278 51,264 40,104 (564,705) 636,494 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 248,440 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 600,000 30,500 3,000 40,000 55,500 (47,778) 681,222 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 648,134 (650,072) (1,938) (283,051) $ (284,989) 177 General Government Treasurer Program Financial Statement: Administration FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 118,140 14,160 6,150 5,000 50,000 193,450 $ $ 257,829 125,141 10,296 2,698 50,000 188,134 $ 254,588 10,000 (134,450) (124,450) (188,829) 9,000 146,843 155,843 $ $ $ (136,371) (136,371) $ 130,383 14,310 6,150 5,000 155,843 $ (202,825) Return on investment in comparison to Local Government State Pool at Arizona State Treasurer's Office Comparing portfolio yield to benchmark of the 24 month moving average of the 2 year Treasury $ $ $ 213,274 $ $ $ (146,843) (146,843) $ (204,274) $ 135,816 15,848 4,907 2,183 158,754 217,511 $ $ (154,289) (154,289) $ $ (213,046) 136,869 13,810 6,150 5,000 161,829 80,079 $ 241,908 FY14 Budget $ $ (58,757) $ 9,000 152,829 161,829 FY14 Budget FY13 Actuals (57,431) $ $ 58,757 FY13 Budget $ 27 4,438 154,289 158,754 FY14 Budget FY13 Actuals 57,431 (66,454) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 66,454 (64,379) $ 51,763 136,371 188,134 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 64,379 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 10,000 500 58,500 124,450 193,450 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals (152,829) (152,829) (80,079) $ (232,908) FY12 FY13 FY14 2.0/0.20 1.75/0.25 1.5/0.11 2.12/1.0 2.12/1.50 2.0/1.12 FY14 Adopted Budget 178 General Government Treasurer Program Financial Statement: General Ledger Accounting/Investments/Warrants FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ 5,000 132,261 $ 137,261 $ 121,756 10,985 2,020 2,500 $ 137,261 $ 108,381 6,689 194 $ 115,264 64,681 55,898 $ 201,942 $ 171,162 FY12 Budget FY12 Actuals General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support Net Indirect Support Total County Support 1,763 113,500 $ 115,264 FY12 Actuals Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals $ (132,261) $ (132,261) $ (113,500) $ (113,500) (64,681) (55,898) $ (196,942) $ (169,398) FY13 Budget $ $ $ $ FY13 Budget $ $ 130,226 10,985 2,020 2,500 145,731 $ 201,506 $ $ $ (140,731) (140,731) $ (196,506) $ $ 133,828 8,411 1,797 144,036 201,141 (143,209) (143,209) $ (200,314) 5,000 143,084 148,084 FY14 Budget $ $ 133,304 10,260 2,020 2,500 148,084 76,051 $ 224,135 FY14 Budget $ $ (57,105) FY12 Treasurer's receipts processed by dollar amount deposited for all school districts Treasurer's receipts processed by dollar amount deposited for all special districts Treasurer's receipts processed by dollar amount deposited for Coconino County Warrants verified and paid through Treasurer's Office for all schools Warrants verified and paid through Treasurer's Office for all special districts Warrants verified and paid through Treasurer's Office for Coconino County $ FY13 Actuals (55,775) $ $ 57,105 FY13 Budget $ 827 143,209 144,036 FY14 Budget FY13 Actuals 55,775 Performance Measures Coconino County, Arizona 5,000 140,731 145,731 FY13 Actuals (143,084) (143,084) (76,051) $ FY13 (219,135) FY14 $ 104,420,307 $ 87,198,215 $ 85,000,000 $ $ 33,464,505 $ 33,000,000 13,223,055 $ 128,636,774 $ 102,603,452 $ 102,000,000 $ 174,119,995 $ 170,000,000 $ 170,000,000 $ $ $ 19,236,274 $ 112,507,043 FY14 Adopted Budget 18,000,000 $ 110,000,000 18,000,000 $ 110,000,000 179 General Government Treasurer Program Financial Statement: Tax Collections and Billing FY12 Budget Revenues and Other Sources Tax Interest & Penalties Charges for Services Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 229,164 105,895 15,452 350,511 $ $ 469,891 240,801 92,296 333,096 $ 459,185 $ 640,000 (335,511) 304,489 185,109 600,000 20,500 2,500 40,000 (8,000) (321,378) 333,622 $ $ 1,143,376 (328,799) 814,577 $ 212,425 105,745 15,452 333,622 $ 688,488 Tax payments processed by Treasurer staff via checks mailed by tax payers; number of checks mailed and processed Tax payments processed by Treasurer staff via credit card payment; by number of transactions Tax payments by dollar amount paid with checks mailed Tax payments by dollar amount paid with credit card Number of taxing jurisdictions for which the County Treasurer is the Exofficio Tax Collector $ $ $ 424,729 $ $ $ 640,000 (318,622) 321,378 $ 230,271 $ 209,034 77,717 286,751 375,202 $ $ 976,276 (284,521) 691,755 $ $ 603,304 220,285 106,970 41,904 369,159 126,921 $ 496,080 FY14 Budget $ $ (88,451) $ 600,000 17,870 1,073 48,134 (3,943) (293,975) 369,159 FY14 Budget FY13 Actuals (91,107) $ $ 88,451 FY13 Budget $ 921,435 18,591 455 54,841 (16,816) (691,755) 286,751 FY14 Budget FY13 Actuals 91,107 (126,088) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 126,088 (119,380) $ 1,092,112 16,441 1,278 51,264 (13,422) (814,577) 333,096 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 119,380 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 600,000 20,500 2,500 40,000 (8,000) (304,489) 350,511 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Capital Total Uses of Funds FY12 Actuals 648,134 (354,159) 293,975 (126,921) $ 167,054 FY12 FY13 FY14 41,880 40,000 35,000 2,866 3,000 3,000 $ 77,388,612 $ 3,488,165 $ 77,000,000 $ 3,500,000 $ 67,000,000 $ 3,500,000 48 48 49 FY14 Adopted Budget 180 General Government Treasurer Department Staffing (Full Time Equivalents) Positions by Title Administrative Specialist I Administrative Specialist III Administrative Supervisor Business Manager Chief Deputy-Treasurer Elected Official (Treasurer) Total Positions  FY12 3.00 1.00 1.00 1.00 1.00 1.00 8.00 FY13 FY14 3.00 1.00 1.00 1.00 1.00 1.00 8.00 3.00 1.00 1.00 1.00 1.00 1.00 8.00 Please note there have been no staffing changes in the Treasurer’s Office during the last three years. Coconino County, Arizona FY14 Adopted Budget 181 General Government Non-Departmental Coconino County Administrative Offices, 219 E. Cherry Avenue, Flagstaff, AZ 86001 The Non-Department budget is used to account for all activity that is not directly related to one department. This budget includes the Title III fund under the Secure Rural Schools Act, State budget impacts, the Assessor/ Treasurer system implementation budget, outside agency funding, and contingency budgets. It is used to account for many of the County’s General Fund revenues, including property and sales tax. With the loss of the Arizona Department of Revenue property tax and appraisal system effective September 2012, the Assessor’s Office had to find a business application to support their operations including mandated service to identify, locate and list all real and personal property within Coconino County for ad valorem taxation purposes. In July 2010, the Board of Supervisor’s approved a request from the Assessor’s Office to purchase a Computer Assisted Mass Appraisal (CAMA) System. In conjunction, it was more efficient to also purchase a business application from the same vendor to replace the Treasurer’s current property tax system that no longer has vendor support. The five-year implementation of this inter-departmental project extends through FY14. Another multi-departmental project that is contained within the Non-Departmental budget is the County’s permit tracking program. This program was previously contained in four separate department budgets: Public Works, Community Development, Information Technology, and the Public Health Services District. The County is in the process of implementing new software to track a variety of permits that are approved by multiple County departments. Along the same lines of the permit tracking program, the County is working to implement the comprehensive plan with expenses budgeted in the Non-Departmental budget. Also included in this budget is a vacation sellback program that was approved by the Board of Supervisors for FY14. This program was piloted in FY13 and allows employees to exchange a limited amount of their accrued vacation time for cash. Any salary expenditures due to this program will be paid from Non-Departmental accounts. Non-Departmental expenditures finished 68% under the revised FY13 expenditure budget of $34,198,856. A variance this size is not unusual and is due to unspent contingency funds. The County budgets an operating contingency for the General Fund equal to 15% of General Fund revenues. Transfers to other funds are generally under budget due to budget savings in those funds from turnover and operational savings. The FY14 Adopted Budget of $39,450,103 is 15% higher than the FY13 budget. Because Non-Departmental is mainly used to track contingency items, and the budget variance is anticipated to be high every year, budgeted revenue types, expenditures, and budget by Strategic Priority Area are not presented. Coconino County, Arizona FY14 Adopted Budget 182 General Government Non-Departmental Department-Wide Financial Statement FY12 Budget Revenues and Other Sources FY12 Actuals 432,047 39,547,415 2,098,260 3,355,658 311,824 1,000 146,426 348,103 185,699 (36,325,713) $ 10,100,720 522,866 40,624,902 1,618,862 3,342,012 188,200 130,150 88,344 1,714,851 (14,031,331) $ 34,198,856 396,915 42,250,184 1,920,528 3,292,521 148,361 99,260 186,429 59,344 394,925 (37,820,336) $ 10,928,130 127,052 44,137,103 1,289,564 3,334,001 188,200 130,150 120,344 1,622,765 (11,499,076) $ 39,450,103 Expenditures and Other Uses FY12 Budget FY12 Actuals FY13 Budget FY13 Actuals FY14 Budget Net Indirect Support Total General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support Net Indirect Support Total County Support Coconino County, Arizona 262,453 23,303,622 3,500 235,189 9,235,573 $ 33,040,337 - $ 239,642 816,444 35,602 208,167 8,800,866 $ 10,100,720 $ $ 325,000 23,582,478 3,500 35,500 10,252,378 $ 34,198,856 - - $ FY14 Budget 434,824 37,770,734 1,987,641 3,444,456 401,291 140,636 367,104 127,071 (11,633,420) $ 33,040,337 $ $ FY13 Actuals Federal and State Grants Taxes Other Intergovernmental Charges for Services Investment Income Contributions Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds $ FY13 Budget $ 128,852 1,226,902 25,186 86,613 9,460,576 $ 10,928,130 $ 10,100,720 $ 34,198,856 $ 10,928,130 FY12 Budget FY12 Actuals FY13 Budget FY13 Actuals $ 43,702,161 367,104 (23,804,764) (8,631,081) $ 11,633,420 $ 45,493,756 348,103 (1,299,855) (8,216,291) $ 36,325,713 $ 46,077,439 88,344 (22,520,238) (9,614,214) $ 14,031,331 $ 47,953,831 59,344 (1,354,935) (8,837,904) $ 37,820,336 - $ 11,633,420 $ 36,325,713 $ 14,031,331 FY14 Adopted Budget $ $ - $ 33,040,337 - $ $ 39,450,103 FY14 Budget $ 49,123,870 120,344 (23,383,028) (14,362,110) $ 11,499,076 $ 37,820,336 350,000 24,372,167 3,500 14,724,436 39,450,103 $ 11,499,076 183 Justice System 184 Justice System Service Area Summary Adult Probation Clerk of the Superior Court Constable County Attorney Justice Courts Juvenile Court Legal Defender Public Defender Sheriff/Jail Superior Court Description of Services The Justice System service area includes the following departments: Adult Probation, Clerk of the Superior Court, Constable, County Attorney, Justice Courts, Juvenile Court, Legal Defender, Public Defender, Sheriff and Jail District, and Superior Court. This area’s focus is promoting public safety and judicial accountability through a variety of means, supervising a wide range of court clients (both adult and juvenile), receiving, distributing and preserving official court documents, provision of criminal and civil court prosecuting felonies and misdemeanor cases, providing civil legal advice to County departments and special districts, prosecuting and defending all civil litigation involving the County and its officers, adjudicating traffic, misdemeanor and felony offenses, resolving small claims courts matters, supervising delinquent minors, providing quality and cost-efficient legal representation to indigent persons, providing law enforcement and patrol service to citizens, operating the County jail, and conducting search and rescue operations throughout the County. Per Capita Costs The reduction in cost per capita in FY13 was due to the final payment of jail facility bond principal in FY12. Expenditures in FY13 were also kept under budget by our continued efforts to create lapse in the County-wide budget. Per capita costs are expected to rise in FY14, due to higher expenditures within the Jail District and Juvenile Court departments. This trend of increasing costs in the Justice System is anticipated to continue until the CJCC is able to implement additional strategies to lower the recidivism rates and combat the need for cost increases. Coconino County, Arizona FY14 Adopted Budget 185 Justice System Service Area Summary The chart below shows a five year history of the per capita cost of services for the Justice System service area: Department FY12 Actuals FY13 Actuals FY14 Budget Adult Probation $ $ $ 29.16 30.39 Change: FY13 to FY14 33.79 11.17% Clerk of the Superior Court 9.16 9.10 9.85 8.27% Constable 0.70 0.71 0.78 9.13% 32.68 31.26 34.98 11.90% 109.03 95.90 109.48 14.17% 9.52 16.54 18.45 11.57% County Attorney Jail District Justice Courts 34.08 35.50 44.97 26.69% Legal Defender Juvenile Court Services 6.04 6.05 6.78 12.12% Public Defender 15.95 15.87 16.25 2.41% Sheriff 68.01 71.60 87.32 21.95% Superior Court 26.16 25.73 27.70 7.66% 390.36 15.27% Total Coconino County, Arizona $ 340.48 $ 338.65 FY14 Adopted Budget $ 186 Justice System Adult Probation 222 East Birch Avenue, Flagstaff, AZ 86001 (928) 679-8400 Cindy Winn, Chief Probation Officer The Coconino County Adult Probation Department is a full-service community corrections organization consisting of pretrial services and adult probation. Program Descriptions Program SPA Adult Probation Administration PS Presentence Division PS Pretrial Services PS Supervision PS Description The purpose of the Administration program is to uphold the departmental vision while providing the leadership, strategic direction, and administrative support to the employees of the department so they can produce the results necessary to achieve their departmental mission. The purpose of the Presentence Division is to provide timely reports to Superior Court judges which will assist them in making sentencing decisions. The purpose of the Pretrial Services program is to provide timely information to Coconino County Courts to assist judges in making release decisions and to supervise any clients released to Pretrial Services. The purpose of this program is to provide supervision services to offenders so they can be held accountable, restore victims, and be productive members of the community. Goals and Objectives    A primary goal for FY14 is to meet with the City of Flagstaff, Justice Courts and Superior Courts to provide information on the under-utilized Work Furlough Program to increase use of and revenue generated to the department. Another FY14 goal is to complete the development of Lead Probation Officer duties and implement training for these officers. A major long-term objective, which is closely aligned with our vision and mission, is to complete our Evidence Based Practices Implementation Strategic Plan. Additionally, we plan to focus on systemic problem solving through grant collaborations and involvement in the CJCC and numerous local, state, and national committees and work groups. Opportunities and Challenges   The diversity of our department's funding sources presents a challenge. The majority (48%) of our funding comes from the state (AOC) and state budget allocations have been unpredictable over the past four years. The County provides 32% of our budget and, of course, the County is always impacted by the state budget situation. The remainder (20%) of the budget is generated by fees and collection rates are significantly affected by the general economy. The implementation of evidence based practices (EBP) and other statewide initiatives results in a larger workload for all staff and increased training requirements. Coconino County, Arizona FY14 Adopted Budget 187 Justice System Adult Probation Presentence Division Pretrial Services Supervision Strategic Priority Area Alignment Administration Programs x x x x x x x x x x x x x x x x x x x x x x x x Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget 188 Justice System Adult Probation Financial Summary Adult Probation’s main sources of revenue are Federal and State grants and General Fund support. The department missed their FY13 revenue budget by 3%, mainly due to lower-than-expected Supervision Fees. Adult Probation’s adopted FY14 revenue budget of $2,368,077 is 11% less than their FY13 budget, due to lower expected funding from the state. For FY13 Adult Probation finished 5% under their revised expenditure budget of $4,326,739. This variance is due mainly to savings in operational expenses in the Supervision program. Their FY14 adopted expenditure budget of $4,616,625 is 7% higher than their FY13 budget. This variance is due to higher payroll costs from the initiation of five Lead Probation Officer positions, a 1.5% cost-of-living increase and the reinstatement of 2.5% merit increases for eligible employees. The following charts illustrate Adult Probation’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type General Fund Support - 41% Expenditures by Program Use of Fund Balance - 8% Administration - 4% Presentence - 9% Pretrial - 14% Federal and State Grants - 39% Charges for Services - 12% Expenditures by Category Operations - 13% Supervision - 73% Expenditures by Strategic Priority Area Travel - 3% Salaries/ERE - 84% Coconino County, Arizona Public Safety - 100% FY14 Adopted Budget 189 Justice System Adult Probation Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 1,897,414 616,321 13,641 1,562 (7,658) 1,394,979 3,916,257 FY13 Budget $ $ FY12 Actuals 3,643,473 643,360 106,916 4,393,749 $ $ 364,540 4,758,289 3,447,718 358,580 109,959 3,916,257 $ 4,280,797 (1,396,568) (106,009) $ (1,502,577) $ (1,344,035) (50,944) $ (1,394,979) FY13 Actuals $ $ FY13 Budget $ $ 3,606,896 596,993 122,850 4,326,739 $ 4,713,019 $ $ (1,382,272) (23,118) $ (1,405,390) $ $ 3,613,905 389,529 113,210 4,116,644 $ 4,502,924 $ $ 9 (1,399,200) (23,976) $ (1,423,167) 3,892,618 601,157 122,850 4,616,625 390,848 $ FY13 Actuals $ 1,796,177 559,500 12,400 374,680 1,873,868 4,616,625 FY14 Budget 386,280 FY13 Budget $ 2,008,260 568,466 5,488 9 111,255 1,423,167 4,116,644 FY14 Budget FY13 Actuals 386,280 FY12 Actuals $ 2,030,546 614,700 18,100 258,003 1,405,390 4,326,739 364,540 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,901,931 600,275 14,800 374,166 1,502,577 4,393,749 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 5,007,473 FY14 Budget $ (1,471,600) (402,268) $ (1,873,868) (364,540) (364,540) (386,280) (386,280) (390,848) $ (1,867,117) $ (1,759,519) $ (1,791,670) $ (1,809,447) $ (2,264,716) FY14 Adopted Budget 190 Justice System Adult Probation Program Financial Statement: Administration FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 181,010 2,500 183,510 $ $ 202,917 190,022 122 190,144 $ 211,450 (183,510) (183,510) (202,917) (2) 198,332 198,330 $ $ $ (190,022) (190,022) $ 195,830 2,500 198,330 $ (211,328) Total number of revocations to prison for violations of probation Percentage reduction of prison revocation rates (compared to baseline year of FY08) Total number of new felony convictions committed by probationers Percentage reduction in new felony convictions committed by probationers (compared to baseline year of FY08) $ $ $ 220,795 $ $ $ (198,330) (2) (198,332) $ (220,797) $ 197,752 5 197,757 220,309 $ $ (197,752) (197,752) $ $ (220,304) 209,224 2,500 211,724 22,319 $ 234,043 FY14 Budget $ $ (22,552) $ (15,868) 227,592 211,724 FY14 Budget FY13 Actuals (22,465) $ $ 22,552 FY13 Budget $ 5 197,752 197,757 FY14 Budget FY13 Actuals 22,465 (21,305) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 21,305 (19,407) $ 122 190,022 190,144 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 19,407 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 183,510 183,510 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (211,724) (15,868) (227,592) (22,319) $ (249,911) FY12 FY13 FY14 128 68 68 -42% -69% -69% 19 28 28 -70% -56% -56% FY14 Adopted Budget 191 Justice System Adult Probation Program Financial Statement: Presentence Division FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 358,245 1,500 359,745 $ $ 396,908 332,257 332,257 $ 368,103 (83,469) (83,469) (120,632) 294,174 82,400 376,574 $ $ $ (77,082) (77,082) $ 375,074 1,500 376,574 $ (112,928) Percentage of reports filed with a Word Recognition Aptitude Test (WRAT) completed per policy Percentage of probation eligible clients with an Offender Screening Tool (OST) assessment done per policy $ $ $ 416,250 $ $ (82,400) (82,400) $ $ (122,076) $ 376,337 376,337 417,482 $ $ (88,056) (88,056) $ $ (129,201) 398,879 1,500 400,379 40,752 $ 441,131 FY14 Budget $ $ (41,145) $ 309,575 90,804 400,379 FY14 Budget FY13 Actuals (39,676) $ $ 41,145 FY13 Budget $ 288,280 88,056 376,337 FY14 Budget FY13 Actuals 39,676 (35,846) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 35,846 (37,163) $ 255,175 77,082 332,257 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 37,163 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 276,276 83,469 359,745 FY12 Budget Expenditures and Other Uses Salary/ERE Travel Total Uses of Funds FY12 Actuals (90,804) (90,804) (40,752) $ (131,556) FY12 FY13 FY14 100% 100% 100% 100% 100% 100% FY14 Adopted Budget 192 Justice System Adult Probation Program Financial Statement: Pretrial Services FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 552,219 6,930 18,100 577,249 $ $ 632,669 526,748 5,297 10,738 542,784 $ 598,331 (577,249) (577,249) (632,669) 24,796 566,444 591,240 $ $ $ (532,266) (532,266) $ 566,924 6,216 18,100 591,240 $ (587,813) Number of jail bed-days saved Dollars saved in jail bed-days Employment rate Safety rate (Percentage of defendants who complete Pretrial with no new charges) Appearance rate (formally referred to as Failure to Appear rate) $ $ $ 651,510 $ $ $ (566,444) (566,444) $ (626,714) $ 592,369 17,667 12,642 622,678 686,590 $ $ (582,844) (582,844) $ $ (646,756) 620,143 3,549 18,100 641,792 62,332 $ 704,124 FY14 Budget $ $ (63,912) $ 32,132 609,660 641,792 FY14 Budget FY13 Actuals (60,270) $ $ 63,912 FY13 Budget $ 39,833 582,844 622,678 FY14 Budget FY13 Actuals 60,270 (55,547) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 55,547 (55,420) $ 10,517 532,266 542,783 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 55,420 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 577,249 577,249 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (609,660) (609,660) (62,332) $ (671,992) FY12 FY13 FY14 59,107 $5,057,786 63% 52,000 $4,449,640 60% 53,100 $4,543,767 65% 92% 92% 92% 92% 92% 95% FY14 Adopted Budget 193 Justice System Adult Probation Program Financial Statement: Supervision FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 2,551,999 636,430 84,816 3,273,245 $ $ $ $ 3,525,795 2,398,691 353,161 99,221 2,851,072 $ 3,102,914 $ $ (910,899) (544,665) (50,944) (595,608) $ $ (847,450) $ $ 2,469,068 590,777 100,750 3,160,595 $ 3,424,464 $ $ $ (535,098) (23,116) (558,214) $ (822,083) FY14 Adopted Budget $ 2,447,447 371,858 100,568 2,919,873 3,178,544 $ $ $ 9 (530,547) (23,976) (554,515) 1,796,177 559,500 12,400 48,841 945,812 3,362,730 FY14 Budget $ $ 2,664,372 597,608 100,750 3,362,730 265,445 $ FY13 Actuals (263,869) $ $ 258,671 FY13 Budget $ 2,008,260 568,466 5,488 9 (216,864) 554,515 2,919,873 FY14 Budget FY13 Actuals 263,869 (251,842) $ FY13 Actuals FY13 Budget FY12 Actuals (552,340) (106,009) (658,349) 2,030,546 614,700 18,100 (60,965) 558,214 3,160,595 251,842 (252,550) $ 1,897,414 616,321 13,641 1,562 (273,473) 595,608 2,851,072 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 252,550 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,901,931 600,275 14,800 97,890 658,349 3,273,245 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 3,628,175 FY14 Budget $ $ (559,412) (386,400) (945,812) (258,671) (265,445) (813,185) $ (1,211,257) 194 Justice System Adult Probation Program Financial Statement: Supervision Performance Measures Average monthly percentage of IPS clients not convicted of a new offense (misdemeanor and felony) Average monthly percentage of employment eligible IPS clients that are employed (full or part time) Income taxes paid by IPS probationers Average monthly percentage of employment eligible Standard Probation clients that are employed (full or part time) Average monthly percentage of Standard Probation clients not convicted of a new offense (misdemeanor and felony) Average quarterly percentage of clients (Standard and IPS) not testing positive (individuals) Average quarterly percentage (Standard and IPS) of negative urinalysis tests collected (tests) Amount of victim restitution collected Probation fines and fees collected Probation supervision fees collected Value of community service work performed by the Tuesday work crew specific to Coconino County departments (calculated at minimum wage) Value of community service work performed by the Tuesday work crew specific to non-profit and other governmental (state, city and tribal) entities (calculated at minimum wage) Community restitution hours performed Percentage of successful clients completing deferred prosecution Coconino County, Arizona FY12 FY13 FY14 99.1% 99.3% 99.0% 60% 66% 70% $6,311 $14,000 $15,000 67% 65% 70% 99.9% 99.9% 99.0% 57% 74% 80% 90% 88% 90% $153,524 $214,781 $403,716 $190,000 $200,000 $370,000 $190,000 $200,000 $370,000 $3,497 $3,500 $5,000 $16,475 $18,000 $18,000 25,909 84% 25,000 78% 25,000 78% FY14 Adopted Budget 195 Justice System Adult Probation Department Staffing (Full Time Equivalents) Positions by Title Accounting Technician II Administrative Senior Manager Administrative Specialist I Administrative Specialist II Administrative Specialist III Administrative Supervisor Administrative Support II Community Restitution Coordinator Chief Adult Probation Officer Deputy Chief Pretrial Services Officer Probation Division Manager Probation Officer II* Probation Officer, Lead** Probation Safety/Training Officer Probation Supervisor Probation Work Crew Supervisor Surveillance Officer Technical Specialist I Total Positions FY12 1.00 1.00 1.00 4.00 1.00 1.00 1.50 1.00 1.00 1.00 0.50 2.00 34.00 5.00 1.00 2.55 1.00 59.55 FY13 1.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 33.00 1.00 5.00 1.00 2.80 1.00 58.80 FY14 1.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 26.00 5.00 1.00 5.00 1.00 2.80 1.00 56.80 * Two Probation Officer II positions that have historically been unfunded were removed entirely for FY14. **The Lead Probation Officer positions were created in FY13 to produce a better career ladder for Probation staff. Coconino County, Arizona FY14 Adopted Budget 196 Justice System Clerk of the Superior Court 200 North San Francisco Street, Flagstaff, AZ 86001 (928) 679-7600 Debbie Young, Clerk of the Superior Court The Clerk of the Superior Court’s Office, which was established by the Arizona Constitution as one of several elected offices with specific and special duties, serves as the official record keeper and financial officer for the Superior Court. Program Descriptions Program SPA Description Administration O&FH Administration is necessary to cover salaries, travel, telephones, memberships and other administrative functions of the office. Court Services PS Clerk's Office staff attends court hearing and trials and produce minute entries that summarize the court proceedings. Customer Service/Court Recordkeeping O&FH The Customer Service/Court Recordkeeping program includes case file set up, maintenance and preservation such as microfilming, and EDMS. They also issue passports, marriage licenses, and the Clerk acts as the Probate Registrar and Jury Commissioner. Fiduciary Duties O&FH Fiduciary duties include the collection and distribution of filing fees, fines, and restitution. Goals and Objectives   One main goal of the Clerk of the Superior Court is to use Supreme Court-provided computer technology along with OnBase to streamline court document distribution and implement future e-filing processes. Another department goal is to expand our EDMS processes to include distribution of all documents. The implementation of a public access computer to assist customers in researching court documents will save staff time and be more efficient. The Administrative Office of the Courts (AOC) is in the process of implementing an eAccess plan for the entire state which will allow customers to search records from any home computer. Opportunities and Challenges    Electronic document filing (leading to a paperless court system) is both an opportunity and a challenge for the Clerk’s Office. Though this process will provide efficiencies and reduce paper waste, it also provides challenges to judges and staff in learning to use a computer workflow system and developing new procedures for every aspect of our court system. Criminal Justice Integration provides this department with some of their biggest goals and challenges. This is a process in which information travels from law enforcement to the prosecutor to the courts without duplication of data entry. Superior Court’s innovative new programs, such as Family Court, Drug Court, Veterans Court, Mental Heath Court, and Revocation Court, affect this department. The Clerk’s Office has not gained any new staff to cover these new programs and has the lowest clerk to judge ratio in the state. Service levels to the courts and legal community may not be able to be maintained if these programs expand and department staff does not. Coconino County, Arizona FY14 Adopted Budget 197 Justice System Clerk of the Superior Court Customer Service/ Court Recordkeeping Fiduciary Duties Court Services Strategic Priority Area Alignment Administration Programs x x Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance revenues and expenditures, create and maintain mission crucial infrastructure and processes; and develop accountability around the county's programs and service evaluation process and strategic priority area outcomes. As employees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional development, career progression and competitive compensation. Continue to position Coconino County as a leader and role model for responsible and effective government. Develop an organizational culture where every employee understands how they each contribute positively through alignment with the County’s mission, vision, values and strategic priorities. Encourage departmental efficiencies. Encourage transparency & clarity at all levels and between all levels of the organization. Engage citizens and community and governmental partners in planning, identifying priorities, addressing challenges and expanding the understanding of the value of county services. Ensure and enhance the statutory foundation of county governance to protect and maintain a fair and equitable community structure. Maintain our long-term conservative budget strategy while identifying appropriate revenue sources to maintain or increase critical services. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Recruit, train and retain a qualified and diverse workforce. x Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget x 198 Justice System Clerk of the Superior Court Financial Summary The main source of revenue for the Clerk of the Superior Court is General Fund support, with other revenue coming from fines, fees and bond forfeitures as well as charges for services. The department finished FY13 20% below their revenue budget, due to a smaller number of forfeited bail bonds during the fiscal year. FY14 budgeted revenue is being decreased by 17% to account for this continuing trend as well. For FY13 the Clerk of the Superior Court ended at 5% under their revised expenditure budget of $1,300,157. This variance is largely due to salary savings from unfilled positions. The department’s FY14 adopted expenditure budget of $1,346,233 is 4% higher than in FY13, due to the recent cost-of-living increase and reinstatement of merit increases for eligible employees. The following charts illustrate the Clerk of the Superior Court’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program General Fund Support - 69% Fiduciary Duties - 11% Administration - 15% Transfers In - 1% Licenses and Permits - 3% Charges for Services - 15% Fines, Fees and Forfeitures - 12% Expenditures by Category Operations - 8% Court Services - 34% Expenditures by Strategic Priority Area Travel - 1% Salary/ERE - 91% Coconino County, Arizona Customer Service/Court Recordkeeping - 40% Public Safety - 34% Organizational and Fiscal Health - 66% FY14 Adopted Budget 199 Justice System Clerk of the Superior Court Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Licenses & Permits Charges for Services Fines, Fees, & Forfeits Investment Income Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 39,761 279,007 271,654 9,374 1,391 (208,763) 837,263 1,229,686 FY13 Budget $ $ FY12 Actuals 1,175,645 123,725 1,600 1,300,970 $ $ 293,055 1,594,025 1,094,216 134,051 1,420 1,229,686 $ 1,522,741 200,000 (1,103,040) $ (903,040) $ 211,457 6 (1,048,726) $ (837,263) FY13 Actuals $ $ FY13 Budget $ $ 1,188,232 105,325 6,600 1,300,157 $ 1,594,042 $ $ 210,000 (1,095,567) $ (885,567) $ $ 1,138,760 91,396 2,403 1,232,559 $ 1,526,444 $ $ 196,633 (1,089,375) $ (892,741) 1,231,046 108,587 6,600 1,346,233 335,871 $ FY13 Actuals $ 40,000 217,300 172,000 7,000 13,309 (67,580) 964,204 1,346,233 FY14 Budget 293,885 FY13 Budget $ 38,171 251,482 130,472 4,178 5,991 (90,476) 892,741 1,232,559 FY14 Budget FY13 Actuals 293,885 FY12 Actuals $ 30,000 239,800 255,000 7,550 10,000 (127,760) 885,567 1,300,157 293,055 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 25,000 238,800 105,000 7,550 10,000 11,580 903,040 1,300,970 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 1,682,104 FY14 Budget $ 175,000 (1,139,204) $ (964,204) (293,055) (293,055) (293,885) (293,885) (335,871) $ (1,196,095) $ (1,130,318) $ (1,179,452) $ (1,186,626) $ (1,300,075) FY14 Adopted Budget 200 Justice System Clerk of the Superior Court Program Financial Statement: Administration FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 162,611 18,485 1,600 182,696 $ $ $ 225,196 170,541 6,703 1,420 178,664 $ $ 225,193 $ $ (220,196) (178,664) (178,664) $ 167,050 18,485 6,600 192,135 $ (225,193) $ $ $ 233,941 $ $ $ (182,135) (182,135) $ (223,941) $ 300,649 7,226 2,403 310,278 386,303 $ $ (308,590) (308,590) $ $ (384,614) 172,791 18,485 6,600 197,876 46,387 $ 244,263 FY14 Budget $ $ (76,024) $ 10,000 187,876 197,876 FY14 Budget FY13 Actuals (41,806) $ $ 76,024 FY13 Budget $ 1,688 308,590 310,278 FY14 Budget FY13 Actuals 41,806 (46,529) $ FY13 Actuals FY13 Budget FY12 Actuals (177,696) (177,696) 10,000 182,135 192,135 46,529 (42,500) $ 178,664 178,664 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 42,500 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 5,000 177,696 182,696 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (187,876) (187,876) (46,387) $ (234,263) Performance Measures FY12 FY13 FY14 Customer surveys (not all customers completed a survey) Wait in line at counter longer than five minutes Negative responses on survey 1,250 30 10 1,300 30 10 1,200 40 10 Coconino County, Arizona FY14 Adopted Budget 201 Justice System Clerk of the Superior Court Program Financial Statement: Court Services FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 384,247 8,000 392,247 $ $ $ 487,590 401,138 12,450 413,588 $ $ 520,336 $ $ (443,567) (375,844) (375,844) $ 428,219 8,000 436,219 $ (482,592) $ $ $ 540,942 $ $ $ (392,225) (392,225) $ (496,948) $ 344,965 13,091 358,056 447,329 $ $ (318,359) (318,359) $ $ (407,632) 448,233 8,000 456,233 122,285 $ 578,518 FY14 Budget $ $ (89,273) $ 47,384 408,849 456,233 FY14 Budget FY13 Actuals (104,723) $ $ 89,273 FY13 Budget $ 39,697 318,359 358,056 FY14 Budget FY13 Actuals 104,723 (106,748) $ FY13 Actuals FY13 Budget FY12 Actuals (348,224) (348,224) 43,994 392,225 436,219 106,748 (95,343) $ 37,744 375,844 413,588 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 95,343 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 44,023 348,224 392,247 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals (408,849) (408,849) (122,285) $ (531,134) Performance Measures FY12 FY13 FY14 Minute entries produced Jury trials held 25,000 16 25,500 20 24,900 23 Coconino County, Arizona FY14 Adopted Budget 202 Justice System Clerk of the Superior Court Program Financial Statement: Customer Service/Court Recordkeeping FY12 Budget Revenues and Other Sources Licenses & Permits Charges for Services Fines, Fees, & Forfeits Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 492,952 97,240 590,192 $ $ $ $ 709,345 396,793 114,897 511,690 $ 615,571 $ $ (391,579) 211,457 6 (398,601) (187,138) $ 454,781 78,840 533,621 $ (291,019) $ $ $ 644,329 $ $ $ 210,000 (414,145) (204,145) $ (314,853) $ 349,009 71,079 420,088 509,135 $ $ 196,633 (350,273) (153,640) $ $ (242,688) 457,189 82,102 539,291 122,771 $ 662,062 FY14 Budget $ $ (89,048) $ 40,000 120,800 172,000 6,700 (50,164) 249,955 539,291 FY14 Budget FY13 Actuals (110,708) $ $ 89,048 FY13 Budget $ 38,171 145,182 130,472 4,047 (51,425) 153,640 420,088 FY14 Budget FY13 Actuals 110,708 (103,881) $ FY13 Actuals FY13 Budget FY12 Actuals 200,000 (472,426) (272,426) 30,000 146,600 255,000 7,100 (109,224) 204,145 533,621 103,881 (119,153) $ 39,761 162,061 271,654 9,016 (157,941) 187,138 511,689 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 119,153 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 25,000 146,600 105,000 7,100 34,066 272,426 590,192 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals 175,000 (424,955) (249,955) (122,771) $ (372,726) Performance Measures FY12 FY13 FY14 Passports issued Marriage licenses issued New cases filed (all types) 1,200 900 3,500 1,400 1,000 3,500 1,450 1,200 3,600 Coconino County, Arizona FY14 Adopted Budget 203 Justice System Clerk of the Superior Court Program Financial Statement: Fiduciary Duties FY12 Budget Revenues and Other Sources Charges for Services Investment Income Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures Restitution collections Coconino County, Arizona $ $ $ 135,835 135,835 $ $ $ 171,894 125,745 125,745 $ $ 161,641 $ $ (140,753) (95,617) (95,617) $ $ 138,182 138,182 (131,514) $ $ $ 174,830 $ $ $ (107,062) (107,062) $ (143,710) $ 144,137 144,137 183,677 $ $ (112,152) (112,152) $ $ (151,692) 152,833 152,833 44,428 $ 197,261 FY14 Budget $ $ (39,540) $ 96,500 300 13,309 (74,800) 117,524 152,833 FY14 Budget FY13 Actuals (36,648) $ $ 39,540 FY13 Budget $ 106,300 131 5,991 (80,437) 112,152 144,137 FY14 Budget FY13 Actuals 36,648 (35,897) $ FY13 Actuals FY13 Budget FY12 Actuals (104,694) (104,694) 93,200 450 10,000 (72,530) 107,062 138,182 35,897 (36,059) $ 116,946 358 1,391 (88,567) 95,617 125,745 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 36,059 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 92,200 450 10,000 (71,509) 104,694 135,835 FY12 Budget Expenditures and Other Uses Salary/ERE Total Uses of Funds FY12 Actuals (117,524) (117,524) (44,428) $ (161,952) FY12 FY13 FY14 $260,000 $280,000 $408,000 FY14 Adopted Budget 204 Justice System Clerk of the Superior Court Department Staffing (Full Time Equivalents) Positions by Title Accountant Accounting Technician II Administrative Specialist I* Administrative Supervisor Administrative Support II Business Manager Chief Deputy Clerk Court Technician I Court Technician II Court Technician Supervisor Elected Official Total Positions  FY12 0.60 1.00 7.75 1.00 1.00 1.00 1.00 5.00 3.00 1.00 1.00 23.35 FY13 0.60 1.00 8.38 1.00 1.00 1.00 1.00 5.00 3.00 1.00 1.00 23.98 FY14 0.60 1.00 8.00 1.00 1.00 1.00 1.00 5.00 3.00 1.00 1.00 23.60 For FY14 the Clerk of the Court combined two part-time positions to create one full-time FTE and reduce their overall staff count by .4 FTE. Coconino County, Arizona FY14 Adopted Budget 205 Justice System Constable Coconino County Courthouse, 200 N. San Francisco Street, Flagstaff, AZ 86001 (928) 679-7530 Linda Kuczynski, Constable The Constable is elected to a four-year term and is an officer of the Justice Court and a Peace Officer, according to State law. This office is required by Arizona State Statute and there are no other agencies to cover. Program Descriptions Program Constable SPA Description PS The Constable serv es judicial process for the lower courts. Serv ices include summons, subpoenas, writs of ex ecution, writs of restitution, writs of garnishment, orders of protection, injunctions against harassment, court orders, and the ex ecution of arrest warrants. The Constable attends both civ il and criminal Justice Court hearings when requested to do so and also prov ides security for Justice Court. Goals and Objectives    In FY14 the Constable would like to continue to increase revenue with continued growth in the service of process and warrants programs. With the projected growth in revenue from the warrants program, the Constable would like to increase the Deputy Constable’s hours in FY14. The Constable has been researching available office space and would like to relocate to a larger office with easier public access in the next one to three years. Opportunities and Challenges   The Constable was presented with the opportunity to gain access to the Arizona Motor Vehicle Division’s database. This access allows the Constable to run license plates and driver’s license to locate people who have warrants issued. Being able to make contact with more people has contributed to the increases in revenue. The current location of the Constable’s office is in a high security area where the public can’t access it. If the office was more accessible, the Constable would be able to provide the public with more assistance. The Constable also needs a larger office space with a secure area for storage. Strategic Priority Area Alignment Constable Programs Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget x x x x x x 206 Justice System Constable Financial Summary The Constable’s primary source of revenue is General Fund Support. In addition, the Constable collects fees for service revenue. For FY13 the Constable’s fees for services are estimated to be 45% over the FY13 budget due to increased collections in the warrant program. For FY14 the budgeted fees for service revenue has been increased to be more reflective of actual fee revenue. The Constable’s Office is estimated to be 11% over their FY13 expenditure budget of $92,145. This variance is primary due to a mid-year benefits elections change. The FY14 adopted expenditure budget of $106,172 is 15% over the FY13 budget. This variance is due to an increase in temporary wages and benefits for the Deputy Constable bringing him up to a 24 hour per week employee. The following charts illustrate the Constable’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program Charges for Services - 28% Constable - 100% General Fund Support - 72% Expenditures by Category Operations - 1% Expenditures by Strategic Priority Area Travel - 4% Salary/ERE - 95% Coconino County, Arizona Public Safety - 100% FY14 Adopted Budget 207 Justice System Constable Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Charges for Services General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 86,644 1,260 4,300 92,204 $ $ 110,868 88,208 2,852 8,227 99,287 $ 117,951 34,000 (92,204) (58,204) (76,868) 25,000 67,145 92,145 $ $ $ 31,176 (99,287) (68,111) $ 85,785 2,060 4,300 92,145 $ (86,775) Summons Writs Orders of Protection/Injunction Warrants Average miles traveled per month Revenue generated from service fees Subpoenas Other services not listed Failure to Pay warrant fees collected in conjuction with the Justice Court (Fee was established January 1, 2012) Local warrant fees collected in conjunction with the Justice Court $ $ $ 109,713 $ $ 25,000 (92,145) (67,145) $ $ (84,713) $ 91,891 4,865 6,011 102,768 120,336 $ $ 36,196 (102,768) (66,572) $ $ (84,140) 100,612 1,260 4,300 106,172 12,233 $ 118,405 FY14 Budget $ $ (17,568) $ 30,000 76,172 106,172 FY14 Budget FY13 Actuals (17,568) $ $ 17,568 FY13 Budget $ 36,196 66,572 102,768 FY14 Budget FY13 Actuals 17,568 (18,664) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures  $ 18,664 (18,664) $ 2,321 40 28,815 68,111 99,287 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 18,664 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 34,000 58,204 92,204 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 30,000 (106,172) (76,172) (12,233) $ (88,405) FY12 FY13 FY14 630 110 470 400 1,200 $30,595 830 2,175 640 110 475 400 950 $3,600 630 2,075 690 115 485 420 1,200 $3,800 650 2,120 $1,070 $5,343 $6,000 $5,453 $12,631 $13,000 Please note that the Constable only has one program: Constable. The department-wide financial statement also reflects the program financial statement. Coconino County, Arizona FY14 Adopted Budget 208 Justice System Constable Department Staffing (Full Time Equivalents) Positions by Title Elected Official Total Positions  FY12 1.00 1.00 FY13 FY14 1.00 1.00 1.00 1.00 Please note there have been no staffing changes in the Constable’s office during the last three years. Coconino County, Arizona FY14 Adopted Budget 209 Justice System County Attorney 110 East Cherry Avenue, Flagstaff, AZ 86001 (928) 679-8200 David Rozema, County Attorney The Coconino County Attorney’s Office is dedicated to the vigorous and fair prosecution of crime throughout Coconino County, protection of the rights of crime victims, and effective legal representation of the County and many County special districts. Program Descriptions Program SPA Administrative Services PS Charging Program PS Description The County Attorney, Chief Deputy and administrative management personnel provide the leadership and support to attorneys and staff through policy direction, mentoring, training, long and short range strategic planning and daily operational management of the criminal and civil divisions. The lawyers in the Charging program review police reports and evidence, and then decide whether to seek felony charges; and, if so, what felony charges to seek against whom. Civil Legal Services Program O&FH The Civil Legal Services program (CLSP) provides legal counsel to the BOS, County Manager, County departments and special districts to avoid or minimize financial losses and to ensure sound policy decision making. Felony Prosecution Program PS The Felony Prosecution program prosecutes cases processed through the Charging program. Juvenile Justice Program PS The Juvenile Justice Program reviews referrals from Juvenile Probation and makes decisions regarding whether to file a delinquency or incorrigibility petition or to defer prosecution. Misdemeanor Prosecution Program PS Victim Service and Citizen Outreach PS Coconino County, Arizona The Misdemeanor Prosecution program prosecutes every misdemeanor citation issued by the Coconino Sheriff’s Department, Game and Fish, Fredonia Marshall's Office, NAU Police Department, Sedona PD, Arizona Parks Service, National Park Service, Coconino National Forest Service, Page Police Department, Williams Police Department, Department of Public Safety, Animal Control, Registrar of Contractors, and AZ Liquor License and Control. The Victim Services and Citizen Outreach program supports the Public Safety strategic priority by proactively providing mandated notification and services to crime victims, while collaborating with other agencies to ensure that victims' rights are upheld. FY14 Adopted Budget 210 Justice System County Attorney Goals and Objectives   For FY14, departmental goals are to:  Fill the vacant Paralegal position.  Restructure legal assistant resources within units for increased misdemeanor workload/caseload and additional anticipated impacts from Twin Arrows Casino development.  Implement EDMS: Increase IT resources so the County Attorney’s office has dedicated central IT personnel to work on projects and ongoing initiatives for criminal justice information reporting and mandates, ADRS, records retention, and document storage.  Complete implementation of Electronic Disclosure.  Improve Brief Bank (Civil and Criminal). Additional Law Clerk needed for three month assignment.  Explore and possibly implement a formal Felony case diversion program in addition to DUI/Drug court. Longer-term departmental objectives include:  Addition of a Community Prosecutor FTE.  Returning Victim Witness Services funding to pre-recession level. Opportunities and Challenges Criminal:  Diminished Special Revenue Funds: State appropriations and fund balances are outpaced by salary/ERE increases and operating expenses.  Claw back attempts by State and Federal agencies as evidenced by SWBPI and Legal Arizona Workers Act.  Increasing role of medical, mental state, and other expert testimony in domestic violence, child victimization, and major felony cases.  Loss of APAAC funding for Continuing Legal Education.  Increase in overall number of felony and juvenile cases in recent fiscal years.  Steady multi-year increase in misdemeanor cases; anticipating additional impact with Twin Arrows Casino development.  Proliferation of specialized, problem solving courts (Mental Health, Veterans’, DUI/Drug Court) – these programs are beneficial to the community but require additional resources.  Attorneys and staff are at 100% capacity and process efficiencies are now maximized – technology efficiencies are improving but only sustainable if sufficient IT support from County is priority. Civil:             Increase in litigation for public policy change, election law and community development/zoning laws. Increase in liability claims and civil litigation against the County. These have been strategically handled in-house. Increased Human Resource matters requiring broader scope and greater quantity of legal services. Major changes to local regulation- e.g. zoning codes, food codes. Continuing and increasing need for counsel as result of regulatory reform by the state legislature. Schultz Flood/Fire has required continued advice and counsel. Contract negotiations for mental health facilities and services. Mental Health Court impacts civil division as well as criminal division. Increase in wards/appointments of Guardianships/Conservatorships as alternative to T36; includes increased scrutiny of funds and expenditures. CPOS planning services and infrastructure needs. Complexity of some tax cases has increased. Attorneys and staff at 100% of capacity with current initiatives; new initiatives necessitate added resources. Coconino County, Arizona FY14 Adopted Budget 211 Justice System County Attorney Victim Service and Citizen Outreach Misdemeanor Prosecution Juvenile Justice Felony Prosecution Civil Legal Services Charging Strategic Priority Area Alignment Administrative Services Programs Organizational and Fiscal Health (O&FH) Strategies Align and implement planning efforts to balance revenues and expenditures, create and maintain mission crucial infrastructure and processes; and develop accountability around the county's programs and service evaluation process and strategic priority area outcomes. As employees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional development, career progression and competitive compensation. Continue to position Coconino County as a leader and role model for responsible and effective government. Develop an organizational culture where every employee understands how they each contribute positively through alignment with the County’s mission, vision, values and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all levels and between all levels of the organization. Engage citizens and community and governmental partners in planning, identifying priorities, addressing challenges and expanding the understanding of the value of county services. Ensure and enhance the statutory foundation of county governance to protect and maintain a fair and equitable community structure. Maintain our long-term conservative budget strategy while identifying appropriate revenue sources to maintain or increase critical services. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Recruit, train and retain a qualified and diverse workforce. Coconino County, Arizona FY14 Adopted Budget x x x x x x 212 Justice System County Attorney Felony Prosecution Juvenile Justice Misdemeanor Prosecution Victim Service and Citizen Outreach x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x Civil Legal Services Charging Strategic Priority Area Alignment Administrative Services Programs Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. x Financial Summary The main source of revenue for the County Attorney is General Fund support. The department also receives revenue through Federal and State grants and by levying fines, fees and bond forfeitures. The County Attorney’s office finished FY13 34% under their revenue budget, due to far lower bond forfeitures than expected. This trend is not expected to continue into FY14, however, as departmental revenue is budgeted to increase by 2% from FY13. For FY13, the County Attorney’s Office will be 14% under their revised expenditure budget of $5,084,972. This variance is due to lower case preparation costs, lower grants to other agencies, and salary savings from unfilled positions. Their FY14 adopted expenditure budget of $4,828,718 is 5% lower than their FY13 budget. This variance is due to a significant decrease in grants to other agencies. The charts on the following page illustrate the County Attorney’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Coconino County, Arizona FY14 Adopted Budget 213 Justice System County Attorney Revenue by Source Type General Fund Support - 64% Transfers In - 2% Charges for Services - 1% Use of Fund Balance - 8% Federal & State Grants - 11% Fines, Fees & Forfeitures - 13% Investment Income - 1% Expenditures by Program Felony Prosecution - 43% Misdemeanor Prosecution - 6% Juvenile Justice - 5% Victim Services & Citizen Outreach - 7% Civil Legal Services - 13% Charging - 10% Expenditures by Category Expenditures by Strategic Priority Area Salary/ERE - 71% Transfers Out - 1% Administrative Services - 16% Public Safety - 87% Travel - 1% Organizational and Fiscal Health - 13% Operations - 27% Coconino County, Arizona FY14 Adopted Budget 214 Justice System County Attorney Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Charges for Services Fines, Fees, & Forfeits Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 587,385 23,411 46,957 187,629 51,603 63,114 543,174 2,981,876 4,485,148 FY13 Budget $ $ FY12 Actuals 3,209,435 1,663,872 34,500 151,145 5,058,952 $ $ 376,061 5,435,013 3,185,726 1,185,801 17,564 96,057 4,485,148 $ 4,861,209 25,500 (2,847,646) (850) $ (2,822,996) $ 8,728 6,392 (2,996,109) (886) $ (2,981,876) FY13 Actuals $ $ FY13 Budget $ $ 3,179,326 1,769,778 34,400 101,468 5,084,972 $ 5,524,625 $ $ 11,500 1,686 (2,848,895) (799) $ (2,836,508) $ $ 3,107,429 1,109,697 17,305 162,557 4,396,988 $ 4,836,641 $ $ 10,914 210 (2,862,280) (714) $ (2,851,870) 3,446,337 1,308,552 25,282 48,547 4,828,718 447,088 $ FY13 Actuals $ 524,644 13,395 42,500 650,000 46,750 500 88,563 390,033 3,072,333 4,828,718 FY14 Budget 439,653 FY13 Budget $ 421,533 13,396 55,093 226,639 3,949 93,571 72,532 658,407 2,851,870 4,396,988 FY14 Budget FY13 Actuals 439,653 FY12 Actuals $ 544,644 17,000 48,500 600,000 46,700 500 86,000 905,120 2,836,508 5,084,972 376,061 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 611,896 15,015 62,132 850,000 46,150 500 108,000 542,263 2,822,996 5,058,952 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Transfers to Other Funds Total Uses of Funds FY12 Actuals 5,275,806 FY14 Budget $ 6,000 398 (3,067,656) (11,075) $ (3,072,333) (376,061) (376,061) (439,653) (439,653) (447,088) $ (3,199,057) $ (3,357,937) $ (3,276,161) $ (3,291,523) $ (3,519,421) FY14 Adopted Budget 215 Justice System County Attorney Program Financial Statement: Administrative Services FY12 Budget Revenues and Other Sources Charges for Services Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 546,452 169,724 15,400 731,576 $ $ 794,775 547,519 202,759 11,908 762,187 $ 825,117 $ 500 (731,576) (731,076) (794,275) 9,000 500 730,438 741,624 $ $ 7,745 6,392 (762,187) (748,050) $ $ 550,649 176,275 14,700 741,624 (810,980) Criminal and civil attorneys comply with continuing legal education and training requirements Professional development of staff: Percentage of staff participating in professional development courses Data entry is completed in the proper time frames as required by policies and funding agreements Key management statistical reports are generated according to time lines Financial audits and reports are completed and submitted as required by funding agencies $ $ $ 815,540 $ $ $ 9,500 1,686 (741,624) (730,438) $ (804,354) $ 550,179 187,867 13,683 751,729 827,394 $ $ 6,559 210 (751,729) (744,960) $ $ (820,626) 575,069 195,102 14,182 784,353 72,590 $ 856,943 FY14 Budget $ $ (75,665) $ 5,500 500 777,955 784,353 FY14 Budget FY13 Actuals (73,916) $ $ 75,665 FY13 Budget $ 6,559 744,960 751,729 FY14 Budget FY13 Actuals 73,916 (62,930) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 62,930 (63,199) $ 7,745 748,050 762,187 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 63,199 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 500 731,076 731,576 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 6,000 398 (784,353) (777,955) (72,590) $ (850,545) FY12 FY13 FY14 100% 100% N/A 95% 95% N/A 100% 100% N/A 95% 95% N/A 100% 100% N/A FY14 Adopted Budget 216 Justice System County Attorney Program Financial Statement: Charging FY12 Budget Revenues and Other Sources Other Intergovernmental Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 398,280 2,250 400,530 $ $ $ 445,758 393,278 1,994 395,271 $ $ 440,778 $ $ (306,294) (339,536) (339,536) $ 388,140 1,000 389,140 $ (385,044) $ $ $ 441,894 $ $ $ (347,736) (347,736) $ (400,490) $ 403,790 714 404,504 460,472 $ $ (262,798) (262,798) $ $ (318,765) 484,720 2,000 486,720 61,641 $ 548,361 FY14 Budget $ $ (55,967) $ 13,395 35,402 105,933 331,990 486,720 FY14 Budget FY13 Actuals (52,754) $ $ 55,967 FY13 Budget $ 13,396 17,234 111,077 262,798 404,504 FY14 Budget FY13 Actuals 52,754 (45,507) $ FY13 Actuals FY13 Budget FY12 Actuals (261,066) (261,066) 12,000 29,000 404 347,736 389,140 45,507 (45,228) $ 13,396 4,057 38,282 339,536 395,271 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 45,228 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 58,000 81,464 261,066 400,530 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals (331,990) (331,990) (61,641) $ (393,631) Performance Measures FY12 FY13 FY14 Adult felony charges reviewed Adult felony charges filed Adult felony: Percentage of felony charges filed Adult felony cases charged (cases typically included multiple charges) Adult felony: Percentage of cases charging decision made within 60 days of submittal Adult felony conflict cases Adult felony grand jury subpoenas 5,098 3,893 76% 1,202 4,600 3,585 78% 1,250 N/A N/A N/A N/A 64% 70% N/A 15 149 20 170 N/A N/A Coconino County, Arizona FY14 Adopted Budget 217 Justice System County Attorney Program Financial Statement: Civil Legal Services FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 588,826 3,000 591,826 $ $ $ $ 662,923 591,030 12,926 603,956 $ 675,088 $ $ (662,923) (603,956) (603,956) $ 578,957 3,000 581,957 $ (675,088) $ $ $ 664,149 $ $ $ (581,957) (581,957) $ (664,149) 567,006 4,440 571,446 653,345 $ $ (571,446) (571,446) $ $ (653,345) 604,558 3,200 607,758 80,861 $ 688,619 FY14 Budget $ $ (81,899) $ 607,758 607,758 FY14 Budget FY13 Actuals (82,192) $ $ $ 81,899 FY13 Budget $ 571,446 571,446 FY14 Budget FY13 Actuals 82,192 (71,132) $ FY13 Actuals FY13 Budget FY12 Actuals (591,826) (591,826) 581,957 581,957 71,132 (71,097) $ 603,956 603,956 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ 71,097 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 591,826 591,826 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals (607,758) (607,758) (80,861) $ (688,619) Performance Measures FY12 FY13 FY14 Civil recurring court cases Civil claims and litigation Civil legal counsel Agenda item review and meetings Cost effective representation 268 104 1,150 1,050 N/A 305 95 950 1,050 N/A N/A N/A N/A N/A N/A Coconino County, Arizona FY14 Adopted Budget 218 Justice System County Attorney Program Financial Statement: Felony Prosecution FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Charges for Services Fines, Fees, & Forfeits Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 1,142,954 1,082,650 19,100 151,145 2,395,849 $ $ $ $ 2,530,801 1,108,966 622,096 5,655 96,057 1,832,774 $ 1,967,105 $ $ $ $ (820,479) 983 (730,445) (729,462) $ (863,793) $ 1,125,477 1,278,150 19,700 101,468 2,524,795 2,683,914 $ $ 2,000 (624,914) (622,914) $ $ (782,033) $ $ 1,032,205 613,311 3,622 162,557 1,811,695 $ 1,961,574 $ $ $ 4,355 (712,760) (708,405) $ (858,284) 2,217,454 FY14 Budget $ $ (149,879) $ 1,191,952 808,700 11,100 48,547 2,060,299 157,155 FY13 Actuals $ 344,644 650,000 44,500 53,161 222,390 745,604 2,060,299 FY14 Budget 149,879 (159,119) $ 120,886 1,105 226,639 3,081 93,571 55,298 602,710 708,405 1,811,695 FY14 Budget FY13 Actuals FY13 Budget (134,331) $ $ 159,119 FY12 Actuals 25,000 (710,527) (685,527) 364,644 5,000 2,000 600,000 44,500 57,000 828,737 622,914 2,524,795 FY13 Actuals FY13 Budget 134,331 (134,952) $ 286,188 10,015 9,401 187,629 49,444 59,057 501,578 729,462 1,832,775 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 134,952 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 301,080 15,015 25,000 850,000 44,000 50,000 425,227 685,527 2,395,849 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Transfers to Other Funds Total Uses of Funds FY12 Actuals (745,604) (745,604) (157,155) $ (902,759) Performance Measures FY12 FY13 FY14 Adult felony cases requiring review Adult felony cases charged Adult appeal Mental health Post conviction relief petitions received and restoration of civil rights Revocation (felony and misdemeanor) Forfeitures filed Drug Court cases Conviction rate - percentage of cases charged resulting in guilty plea, guilty verdict, or deferral program/drug court 4,012 1,202 3 241 169 381 53 121 4,070 1,250 5 250 180 380 95 121 N/A N/A N/A N/A N/A N/A N/A N/A 90% 90% N/A Coconino County, Arizona FY14 Adopted Budget 219 Justice System County Attorney Program Financial Statement: Juvenile Justice FY12 Budget Revenues and Other Sources Federal and State Grants Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 203,548 203,548 $ $ $ 227,690 209,810 209,810 $ $ 234,219 $ $ (227,690) (209,810) (209,810) $ $ 205,000 205,000 (234,219) $ $ $ 232,939 $ $ $ (205,000) (205,000) $ (232,939) 238,602 FY13 Actuals $ $ (27,939) $ 209,305 209,305 FY14 Proposed $ $ (209,305) (209,305) $ $ (238,602) 237,535 237,535 30,775 $ 268,310 FY14 Proposed $ $ (29,297) $ 237,535 237,535 FY14 Proposed 29,297 FY13 Budget $ 123,821 (123,821) 209,305 209,305 FY13 Actuals 27,939 (24,410) $ FY13 Actuals FY13 Budget FY12 Actuals (203,548) (203,548) 205,000 205,000 24,410 (24,142) $ 24,551 (24,551) 209,810 209,810 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 24,142 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 203,548 203,548 FY12 Budget Expenditures and Other Uses Salary/ERE Total Uses of Funds FY12 Actuals (237,535) (237,535) (30,775) $ (268,310) Performance Measures FY12 FY13 FY14 Juvenile delinquency - pre-charging referrals reviewed Juvenile delinquency - pre-charging final decision made Juvenile delinquency - percentage of petitions filed within 14 days of referral Juvenile delinquency - post charging review hearings (in lieu of new petitions) Juvenile delinquency - post charging delinquency petitions filed Juvenile truancy: Reduction in truancy through early, aggressive intervention. ATTEND program launched school calendar year 20102011. Target reduction rate of 75 percent or greater. ATTEND program satisfaction among participating schools 1,217 502 1,040 488 N/A N/A 90% 92% N/A 1,812 2,475 N/A 623 435 N/A 92% 92% N/A 90% 98% N/A Coconino County, Arizona FY14 Adopted Budget 220 Justice System County Attorney Program Financial Statement: Misdemeanor Prosecution FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 277,023 1,000 278,023 $ $ $ 309,784 278,891 886 279,777 $ $ 311,771 $ $ (268,364) (237,676) (237,676) $ 275,561 1,000 276,561 $ (269,669) $ $ $ 313,661 $ $ $ (235,164) (235,164) $ (272,264) 325,140 FY13 Actuals $ $ (37,100) $ 284,957 714 285,672 FY14 Proposed $ $ (241,742) (241,742) $ $ (281,210) 291,567 1,000 292,567 37,039 $ 329,606 FY14 Proposed $ $ (39,468) $ 47,151 245,416 292,567 FY14 Proposed 39,468 FY13 Budget $ 43,930 241,742 285,672 FY13 Actuals 37,100 (31,994) $ FY13 Actuals FY13 Budget FY12 Actuals (236,603) (236,603) 41,397 235,164 276,561 31,994 (31,761) $ 42,101 237,676 279,777 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 31,761 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 41,420 236,603 278,023 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals (245,416) (245,416) (37,039) $ (282,455) Performance Measures FY12 FY13 FY14 Adult misdemeanor cases prosecuted Percentage of cases referred to diversion or deferred prosecution program Percentage of cases completing diversion or deferred prosecution program 3,037 2,820 N/A 18% 18% N/A 89% 89% N/A Coconino County, Arizona FY14 Adopted Budget 221 Justice System County Attorney Program Financial Statement: Victim Services and Citizen Outreach FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 52,352 405,248 457,600 $ $ $ 463,282 56,233 345,141 401,374 $ $ 407,131 $ $ (119,032) (112,500) (886) (113,386) $ 55,542 310,353 365,895 $ (119,143) $ $ $ 372,528 $ $ $ (112,500) (799) (113,299) $ (119,932) FY14 Adopted Budget 370,113 FY13 Actuals $ $ (6,633) $ 59,987 302,650 362,637 FY14 Proposed $ $ (112,500) (714) (113,214) $ $ (120,690) 60,936 298,550 359,486 7,026 $ 366,512 FY14 Proposed $ $ (7,476) $ 180,000 37,000 2,250 14,161 126,075 359,486 FY14 Proposed 7,476 FY13 Budget $ 176,826 47,429 867 24,300 113,214 362,637 FY13 Actuals 6,633 (5,757) $ FY13 Actuals FY13 Budget FY12 Actuals (112,500) (850) (113,350) 180,000 37,500 2,200 32,896 113,299 365,895 5,757 (5,682) $ 276,646 29,811 2,158 (20,627) 113,386 401,374 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 5,682 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 310,816 37,132 2,150 (5,848) 113,350 457,600 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals (115,000) (11,075) (126,075) (7,026) $ (133,101) 222 Justice System County Attorney Program Financial Statement: Victim Services and Citizen Outreach Performance Measures Victim satisfaction - number of surveys sent to victims Victim satisfaction - percentage of surveys returned Victim satisfaction - percentage of victims satisfied with services of office Victim notification services provided Bad check program - victim restitution collected Bad check program - victim fees collected Community outreach - number of impressions on citizens, students, teachers receiving the "Live Drug Free Message" community meetings: neighborhood block watches, chapter house meetings, board meetings, civil meetings, education groups, citizen initiatives/training Community outreach - percentage of citizens reporting increased understanding of role of the County Attorney's office Victim witness services - new victims receiving service Victim witness services - new and continuing clients receiving criminal justice advocacy (CJA) services Victim witness services - number of CJA services provided Victim witness services - referrals provided to victims Victim witness services - volunteer hours Victim witness services - advocates providing direct service Victim witness services - percent of victims reporting satisfaction Victim witness services - victim compensation claims approved Victim witness services - victim compensation dollars distributed to crime victims Coconino County, Arizona FY12 FY13 FY14 1,076 19% 94% 35,998 $15,266 $2,866 980 17% 96% 35,700 $12,500 $2,000 N/A N/A N/A N/A N/A N/A 38,000 30,000 N/A 98% 98% N/A 779 787 795 834 842 851 9,832 1,563 13,593 6 100% 131 9,930 1,578 14,480 6 95% 132 10,030 1,594 14,625 6 95% 133 $194,298 $193,000 $194,900 FY14 Adopted Budget 223 Justice System County Attorney Department Staffing (Full Time Equivalents) Positions by Title Administrative Manager, Senior Administrative Specialist I Administrative Support II Attorney Chief Deputy County Attorney Elected Official Legal Assistant Legal Assistant, Executive Legal Assistant, Senior Paralegal* Senior Manager Technical Specialist I Total Positions  FY12 1.00 2.00 1.00 18.00 1.00 1.00 10.00 2.00 3.00 1.00 1.00 1.00 42.00 FY13 1.00 2.00 1.00 18.00 1.00 1.00 10.00 1.00 3.00 2.00 1.00 1.00 42.00 FY14 1.00 2.00 1.00 18.00 1.00 1.00 10.00 1.00 3.00 3.00 1.00 1.00 43.00 Please note that the County Attorney received an additional Paralegal position for FY14 to deal with increases in caseload. Coconino County, Arizona FY14 Adopted Budget 224 Justice System Justice Court - Flagstaff 200 North San Francisco Street, Flagstaff, AZ 86001 (928) 679-7650 Howard Grodman, Justice of the Peace The Flagstaff Justice Court is a limited jurisdiction court responsible for adjudicating traffic, misdemeanor and felony offenses, resolving civil disputes not exceeding $5,000, small claims, landlord/tenant matters, and preserving public safety through the issuance of orders of protection, injunctions against harassment and search warrants. Program Descriptions Program SPA Description Flagstaff Justice Court Case Processing PS Process all cases filed each year in Flagstaff Justice Court in a fair and timely manner. Goals and Objectives   For FY14 the department has the following goals:  Expand use of teleconferencing (Skype, etc.) to reduce recurring travel costs associated with meetings and training.  Implement a video calendar display in courts (similar to airport video monitors) to improve public access and customer service. The department has the following objectives for FY15 and beyond:  Expand the use of electronic document management systems to reduce physical space usage and improve access and distribution for public and staff.  Review current fee structure and explore increasing current fees and implement alternative fees. Opportunities and Challenges    Through the Justice 2030 long-range strategic planning process, the Courts work to proactively respond to the many trends that impact the system such as the increase in County population; increase in diverse minority populations; economic downturns; technology revolution; local, state and federal policy changes; unfunded mandates; caseload trends; and complexity of cases. There is a greater expectation from court customers to take care of business online 24 hours a day from anywhere in the world instead of in line at the public counter. We need to continue to use existing, new and emerging technologies to improve efficiencies. If we don’t keep up with technology trends we will not be able to provide more effective and efficient services. An alarming number of mentally ill misdemeanants, often charged with social crimes, are coming to the attention of the criminal courts. Not only are the numbers increasing but the defendants are presenting in court with far more severe symptoms that require immediate management. The Courts role has shifted to one of linking and referring defendants in an environment where there is limited access to treatment. Coconino County, Arizona FY14 Adopted Budget 225 Justice System Justice Court - Flagstaff Strategic Priority Area Alignment Case Processing Programs Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget x x x x x x 226 Justice System Justice Court - Flagstaff Financial Summary The Flagstaff Justice Court receives most of its revenue through the levying of fines, fees, and bond forfeitures. The Court also receives revenue from charges for services. For FY13, the department’s revenue finished 1% above budget, due mostly to higher-than-anticipated charges for services. The FY14 revenue budget will decrease by 1%, due to a significant reduction in federal and state grants. For FY13, the Flagstaff Justice Court finished 11% under their revised expenditure budget of $1,530,699. This variance is due to salary savings from a department reorganization as well as savings in “Other Court Expenses”. Their FY14 adopted expenditure budget of $1,449,523 is 5% lower than their FY13 budget. This variance is also due to the reorganization during FY13 that reduced department staffing by 1.25 FTEs. The following charts illustrate the Flagstaff Justice Court’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type General Fund Support - 16% Federal and State Grants - 1% Use of Fund Balance - 1% Fines, Fees and Forfeitures - 49% Case Processing - 100% Charges for Services - 32% Other Intergovernmental - 1% Expenditures by Category Operations - 12% Expenditures by Program Expenditures by Strategic Priority Area Public Safety - 100% Travel - 1% Salary/ERE - 87% Coconino County, Arizona FY14 Adopted Budget 227 Justice System Justice Court - Flagstaff Department-Wide and Program Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Charges for Services Fines, Fees, & Forfeits Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ 21,000 512,593 710,714 6,222 (157,385) 184,908 1,278,051 1,401,620 156,085 7,000 1,564,705 1,874,340 $ $ $ $ 1,161,404 110,661 5,986 1,278,051 933,500 (1,246,613) $ (313,113) $ $ 1,307,886 214,354 8,459 1,530,699 309,635 $ 1,587,686 $ 985,411 (1,170,318) $ (184,908) (309,635) (622,748) 51,878 18,500 464,750 685,391 6,100 (15,990) 320,070 1,530,699 (494,543) $ $ $ 1,825,828 $ $ 916,500 (1,236,570) $ (320,070) $ (615,199) $ 1,214,346 133,034 10,188 1,357,568 1,652,697 $ 945,278 (1,131,715) $ (186,437) $ $ (481,566) 1,262,655 178,409 8,459 1,449,523 257,541 $ 1,707,064 FY14 Budget $ 933,500 (1,161,316) $ (227,816) (295,129) $ 14,433 18,500 469,700 703,350 4,700 11,024 227,816 1,449,523 FY14 Budget FY13 Actuals (295,129) $ $ 295,129 FY13 Budget $ 32,866 21,059 476,997 695,737 2,247 6,901 (64,675) 186,437 1,357,568 FY14 Budget FY13 Actuals 295,129 (309,635) $ FY13 Actuals FY13 Budget FY12 Actuals $ $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 309,635 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 18,500 425,000 736,000 7,500 64,592 313,113 1,564,705 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (257,541) $ (485,357) Performance Measures FY12 FY13 FY14 Traffic cases filed Traffic cases concluded/terminated Criminal cases (misdemeanor and felony) filed Criminal cases concluded/terminated Civil and small claim cases filed Civil and small claim cases concluded/terminated Orders of protection and injunctions against harrassment cases processed Total cases filed Total cases concluded/terminated 13,373 13,686 2,734 3,246 1,630 1,666 10,841 13,015 2,233 3,026 1,615 1,640 12,107 12,000 2,500 2,500 1,615 1,600 343 431 400 18,080 18,598 15,120 17,681 16,515 16,100  Please note that the Flagstaff Justice Court has only one program: Justice Court Case Processing. The department-wide financial statement also reflects the program financial statement. Coconino County, Arizona FY14 Adopted Budget 228 Justice System Justice Court - Flagstaff Department Staffing (Full Time Equivalents) Positions by Title Accounting Technician II Administrative Manager Administrative Manager, Senior Administrative Specialist I Administrative Specialist II Administrative Specialist III Administrative Supervisor Elected Official Justice Court Specialist Justice Court Specialist, Senior Justice of the Peace Pro Tem Total Positions FY12 1.00 1.00 7.00 2.00 1.00 1.00 1.00 7.75 1.00 22.75 FY13 1.00 2.00 6.00 2.00 1.00 9.75 1.00 22.75 FY14 1.00 5.50 1.00 10.00 3.00 1.00 21.50 *The Flagstaff Justice Court undertook a department reorganization in FY13, resulting in several employee title changes and a net decrease of 1.25 FTEs. Coconino County, Arizona FY14 Adopted Budget 229 Justice System Justice Court - Fredonia 112 North Main Street, Fredonia, AZ 86022 (928) 643-7472 Mark Baron, Justice of the Peace The Fredonia Justice Court hears cases of civil, felony, misdemeanor and traffic matters. It also deals with orders of protection, injunctions against harassment, search warrants and other legal matters. Program Descriptions Program SPA Description Fredonia Justice Court Case Processing PS Process all cases filed each year in Fredonia Justice Court in a fair and timely manner. Goals and Objectives   For FY14 the department has the following goals:  Expand use of teleconferencing (Skype, etc.) to reduce recurring travel costs associated with meetings and training.  Implement a video calendar display in courts (similar to airport video monitors) to improve public access and customer service. The department has the following objectives for FY15 and beyond:  Increase security at the Fredonia Justice Court.  Expand the use of electronic document management systems to reduce physical space usage and improve access and distribution for public and staff.  Review current fee structure and explore increasing current fees and implement alternative fees.  Continue to work with the Administrative Office of the Courts (AOC) in the development of a new case automation system to more effectively and efficiently process cases. Opportunities and Challenges     Through the Justice 2030 long-range strategic planning process, the Courts work to proactively respond to the many trends that impact the system such as the increase in County population; increase in diverse minority populations; economic downturns; technology revolution; local, state and federal policy changes; unfunded mandates; caseload trends; and complexity of cases. An alarming number of mentally ill misdemeanants, often charged with social crimes, are coming to the attention of the criminal courts. Not only are the numbers increasing but the defendants are presenting in court with far more severe symptoms that require immediate management. The Courts role has shifted to one of linking and referring defendants in an environment where there is limited access to treatment. There is a greater expectation from court customers to take care of business online 24 hours a day from anywhere in the world instead of in line at the public counter. We need to continue to use existing, new and emerging technologies to improve efficiencies. If we don’t keep up with technology trends we will not be able to provide more effective and efficient services. Due to societal changes there is an increasing need for better security for County employees, our partners (law enforcement officers, mental health professionals and attorneys), and the public who visit our facilities. While remote access to the Courts through video and telephonic conferencing and online pleas and payments reduce the exposure of many people to the possibility of violence, the Courts should always remain an iconic secure haven to employees and all who enter Arizona Court facilities. Coconino County, Arizona FY14 Adopted Budget 230 Justice System Justice Court - Fredonia Strategic Priority Area Alignment Case Processing Programs Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget x x x x x x 231 Justice System Justice Court - Fredonia Financial Summary The Fredonia Justice Court receives most of its revenue through General Fund support. The remainder comes from the levying of fines, fees and bond forfeitures and charges for services. The department finished FY13 1% below their budgeted revenue, due to lower-than-expected fines, fees and forfeitures. FY14 revenue is budgeted to increase by 3% over FY13, due to expected increases in both fines and charges for services. For FY13 the Fredonia Justice Court was 15% below their revised expenditure budget of $198,776. This variance was due to lower than expected expenditures for “Other Court Expenses” as well as for travel. The FY14 adopted expenditure budget of $266,225 is 34% higher than the department’s FY13 budget. This increase is mainly due to a capital repair and replacement project slated for the court in FY14. The following charts illustrate the Fredonia Justice Court’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Fines, Fees and Forfeitures - 26% Use of Fund Balance - 16% Charges for Services - 18% Expenditures by Program Case Processing - 100% General Fund Support - 35% Other Intergovernmental - 5% Expenditures by Category Expenditures by Strategic Priority Area Travel - 3% Capital - 26% Operations - 11% Salary/ERE - 60% Coconino County, Arizona Public Safety - 100% FY14 Adopted Budget 232 Justice System Justice Court - Fredonia Department-Wide and Program Financial Statement FY12 Budget Revenues and Other Sources Other Intergovernmental Charges for Services Fines, Fees, & Forfeits Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ 13,526 53,519 75,461 1,754 (18,270) 44,674 170,664 $ $ $ 148,202 37,092 9,497 194,791 $ 146,572 17,358 6,735 170,664 $ $ 250,869 $ $ 226,742 $ $ 108,055 1,512 (154,242) (44,674) (106,646) $ 148,792 38,492 11,492 198,776 $ (100,752) $ $ $ 254,331 $ $ $ 94,561 1,512 (156,426) (60,353) $ (115,908) $ 151,944 13,043 4,851 169,838 225,393 $ $ 96,591 1,512 (160,840) (62,737) $ $ (118,292) 159,140 29,450 8,785 68,850 266,225 48,738 $ 314,963 FY14 Budget $ $ (55,555) $ 12,561 47,025 68,200 700 42,989 94,750 266,225 FY14 Budget FY13 Actuals (55,555) $ $ 55,555 FY13 Budget $ 13,538 44,874 63,325 643 (15,279) 62,737 169,838 FY14 Budget FY13 Actuals 55,555 (56,078) $ FY13 Actuals FY13 Budget FY12 Actuals 101,761 1,512 (153,841) (50,568) 12,561 45,025 65,180 1,400 14,257 60,353 198,776 56,078 (56,078) $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 56,078 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 12,561 50,442 70,900 1,700 8,620 50,568 194,791 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 100,361 1,512 (196,623) (94,750) (48,738) $ (143,488) Performance Measures FY12 FY13 FY14 Traffic cases filed Traffic cases concluded/terminated Criminal cases (misdemeanor and felony) filed Criminal cases concluded/terminated Civil and small claim cases filed Civil and small claim cases concluded/terminated Orders of protection and injunctions against harrassment cases processed Total cases filed Total cases concluded/terminated 1,522 1,695 55 109 35 24 1,081 1,220 57 71 25 23 1,315 1,300 56 70 30 35 6 2 4 1,618 1,828 1,165 1,314 1,405 1,415  Please note that the Fredonia Justice Court has only one program: Justice Court Case Processing. The department-wide financial statement also reflects the program financial statement. Coconino County, Arizona FY14 Adopted Budget 233 Justice System Justice Court - Fredonia Department Staffing (Full Time Equivalents) Positions by Title Accounting Technician II Administrative Specialist I Administrative Support II Elected Official Justice Court Specialist, Senior Total Positions  FY12 1.00 0.50 1.00 2.50 FY13 1.00 1.00 0.50 2.50 FY14 0.50 1.00 1.00 2.50 The Fredonia Justice Court has undergone department reorganization over the past two fiscal years, resulting in employee title changes. Coconino County, Arizona FY14 Adopted Budget 234 Justice System Justice Court - Page 547 Vista Avenue, Page, AZ 86040 (928) 645-8871 Donald Roberts, Justice of the Peace The Page Justice Court services include responsibilities in both civil and criminal matters: small claims, civil claims, misdemeanor complaints, felony preliminary hearings, and traffic complaints. Program Descriptions Program SPA Description Page Justice Court Case Processing PS Process all cases filed each year in Page Justice Court in a fair and timely manner. Goals and Objectives   For FY14 the department has the following goals:  Expand use of teleconferencing (Skype, etc.) to reduce recurring travel costs associated with meetings and training.  Implement a video calendar display in courts (similar to airport video monitors) to improve public access and customer service. The department has the following objectives for FY15 and beyond:  Continue to participate in funding approval process for a remodeled court facility in Page.  Increase security in outlying Justice Courts.  Expand the use of electronic document management systems to reduce physical space usage and improve access and distribution for public and staff.  Review current fee structure and explore increasing current fees and implement alternative fees. Opportunities and Challenges     Through the Justice 2030 long-range strategic planning process, the Courts work to proactively respond to the many trends that impact the system such as the increase in County population; increase in diverse minority populations; economic downturns; technology revolution; local, state and federal policy changes; unfunded mandates; caseload trends; and complexity of cases. An alarming number of mentally ill misdemeanants, often charged with social crimes, are coming to the attention of the criminal courts. Not only are the numbers increasing but the defendants are presenting in court with far more severe symptoms that require immediate management. The Courts role has shifted to one of linking and referring defendants in an environment where there is limited access to treatment. There is a greater expectation from court customers to take care of business online 24 hours a day from anywhere in the world instead of in line at the public counter. We need to continue to use existing, new and emerging technologies to improve efficiencies. If we don’t keep up with technology trends we will not be able to provide more effective and efficient services. Due to societal changes there is an increasing need for better security for County employees, our partners (law enforcement officers, mental health professionals and attorneys), and the public who visit our facilities. While remote access to the Courts through video and telephonic conferencing and online pleas and payments reduce the exposure of many people to the possibility of violence, the Courts should always remain an iconic secure haven to employees and all who enter Arizona Court facilities. Coconino County, Arizona FY14 Adopted Budget 235 Justice System Justice Court - Page Strategic Priority Area Alignment Case Processing Programs Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget x x x x x x 236 Justice System Justice Court - Page Financial Summary The Page Justice Court receives the majority of its revenue from General Fund support. It also creates revenue through the levying of fines, fees and bond forfeitures. Departmental revenue for FY13 finished 4% higher than budget, due to increases in charges for services. Fines, fees and forfeiture revenue is expected to decrease in FY14, resulting in a 3% decrease in total revenue from FY13. For FY13 the Page Justice Court finished within half a percent of their revised expenditure budget of $366,468. Variances included higher salary/ERE expenses mitigated by lower operations expenses. The department’s FY14 adopted expenditure budget of $390,074 is 6% higher than in FY13. This variance is due to higher payroll costs stemming from a position upgrade and higher elected official retirement costs. The following charts illustrate the Page Justice Court’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program General Fund Support - 43% Fines, Fees and Forfeitures - 37% Case Processing - 100% Other Intergovernmental - 4% Charges for Services - 16% Expenditures by Category Operations - 13% Expenditures by Strategic Priority Area Travel - 2% Salary/ERE - 85% Coconino County, Arizona Public Safety - 100% FY14 Adopted Budget 237 Justice System Justice Court - Page Department-Wide and Program Financial Statement FY12 Budget Revenues and Other Sources Other Intergovernmental Charges for Services Fines, Fees, & Forfeits Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ 15,041 65,495 151,335 1,154 880 (27,256) 129,124 335,774 $ $ $ 310,170 49,115 6,511 365,796 $ 289,894 43,378 2,501 335,774 $ $ 441,873 $ $ 411,851 $ $ 193,250 (322,375) (129,124) (245,938) $ 307,052 52,905 6,511 366,468 $ (205,201) $ $ $ 450,939 $ $ $ 195,956 (328,538) (132,582) $ (217,053) $ 316,633 42,478 8,676 367,787 452,258 $ $ 198,956 (345,955) (146,999) $ $ (231,470) 333,658 49,905 6,511 390,074 70,082 $ 460,156 FY14 Budget $ $ (84,471) $ 13,956 63,050 144,700 600 1,000 696 166,072 390,074 FY14 Budget FY13 Actuals (84,471) $ $ 84,471 FY13 Budget $ 15,047 78,610 145,474 468 349 (19,160) 146,999 367,787 FY14 Budget FY13 Actuals 84,471 (76,077) $ FY13 Actuals FY13 Budget FY12 Actuals 156,656 (326,517) (169,861) 13,956 61,050 154,410 700 3,770 132,582 366,468 76,077 (76,077) $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 76,077 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 13,956 61,800 111,200 1,200 7,779 169,861 365,796 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 186,956 (353,028) (166,072) (70,082) $ (236,154) Performance Measures FY12 FY13 FY14 Traffic cases filed Traffic cases concluded/terminated Criminal cases (misdemeanor and felony) filed Criminal cases concluded/terminated Civil and small claim cases filed Civil and small claim cases concluded/terminated Orders of protection and injunctions against harrassment cases processed Total cases filed Total cases concluded/terminated 1,543 1,650 521 547 169 133 1,693 1,660 461 481 295 228 1,600 1,600 491 490 232 228 40 47 45 2,273 2,330 2,496 2,369 2,368 2,378  Please note that the Page Justice Court has only one program: Justice Court Case Processing. department-wide financial statement also reflects the program financial statement. Coconino County, Arizona FY14 Adopted Budget The 238 Justice System Justice Court - Page Department Staffing (Full Time Equivalents) Positions by Title Administrative Specialist I Administrative Supervisor Administrative Support II Elected Official Justice Court Specialist Total Positions  FY12 1.00 1.00 1.00 1.00 1.00 5.00 FY13 1.00 1.00 1.00 1.00 1.00 5.00 FY14 1.00 1.00 1.00 2.00 5.00 For FY14 one Administrative Support II position was upgraded to a Justice Court Specialist to better reflect the work that was being performed by that position. Coconino County, Arizona FY14 Adopted Budget 239 Justice System Justice Court - Williams 700 West Railroad Avenue, Williams, AZ 86046 (928) 635-2691 Robert Krombeen, Justice of the Peace The Williams Justice Court services include responsibilities in both civil and criminal matters: small claims, civil claims, misdemeanor complaints, felony preliminary hearings, and traffic complaints. Program Descriptions Program Williams Justice Court Case Processing SPA Description PS Process all cases filed each year in Williams Justice Court in a fair and timely manner. Goals and Objectives   For FY14 the department has the following goals:  Expand use of teleconferencing (Skype, etc.) to reduce recurring travel costs associated with meetings and training.  Update IGA to provide court services to the City of Tusayan.  Evaluate the home detention program that provides alternatives to jail to determine if it is a cost effective program.  Implement a video calendar display in courts (similar to airport video monitors) to improve public access and customer service.  Accept credit card payments from customers paying court fines and fees. The department has the following objectives for FY15 and beyond:  Increase court security in outlying Justice Courts with potential State Homeland Security grant funding.  Expand the use of electronic document management systems to reduce physical space usage and improve access and distribution for public and staff.  Review current fee structure and explore increasing current fees and implement alternative fees. Opportunities and Challenges     Through the Justice 2030 long-range strategic planning process, the Courts work to proactively respond to the many trends that impact the system such as the increase in County population; increase in diverse minority populations; economic downturns; technology revolution; local, state and federal policy changes; unfunded mandates; caseload trends; and complexity of cases. An alarming number of mentally ill misdemeanants, often charged with social crimes, are coming to the attention of the criminal courts. Not only are the numbers increasing but the defendants are presenting in court with far more severe symptoms that require immediate management. The Courts role has shifted to one of linking and referring defendants in an environment where there is limited access to treatment. There is a greater expectation from court customers to take care of business online 24 hours a day from anywhere in the world instead of in line at the public counter. We need to continue to use existing, new and emerging technologies to improve efficiencies. If we don’t keep up with technology trends we will not be able to provide more effective and efficient services. Due to societal changes there is an increasing need for better security for County employees, our partners (law enforcement officers, mental health professionals and attorneys), and the public who visit our facilities. While remote access to the Courts through video and telephonic conferencing and online pleas and payments reduce the exposure of many people to the possibility of violence, the Courts should always remain an iconic secure haven to employees and all who enter Arizona Court facilities. Coconino County, Arizona FY14 Adopted Budget 240 Justice System Justice Court - Williams Strategic Priority Area Alignment Case Processing Programs Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget x x x x x x 241 Justice System Justice Court - Williams Financial Summary The Williams Justice Court relies on fines, fees and bond forfeitures for a large portion of its revenue. It also receives funding from charges for services and General Fund support. The department finished 5% above budget for FY13, due to higher revenue from fines, fees and forfeitures. The department’s FY14 revenue budget will increase 4% from FY13 due to this trend of increased revenue from fines. For FY13 the Williams Justice Court was 9% under their revised expenditure budget of $401,427. This variance was due mainly to savings in “Other Court Expenses”. Their FY14 adopted expenditure budget of $415,398 is 3% greater than their FY13 budget. This variance is due to increased payroll expenses related to the 1.5% cost-ofliving increase and the reinstatement of 2.5% merit increase for eligible employees. The following charts illustrate Williams Justice Court’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type General Fund Support - 16% Expenditures by Program Other Intergovernmental - 4% Case Processing - 100% Charges for Services - 27% Investment Income - 1% Use of Fund Balance - 4% Fines, Fees and Forfeitures - 48% Expenditures by Category Travel - 2% Expenditures by Strategic Priority Area Operations - 16% Salary/ERE - 82% Coconino County, Arizona Public Safety - 100% FY14 Adopted Budget 242 Justice System Justice Court - Williams Department-Wide and Program Financial Statement FY12 Budget Revenues and Other Sources Other Intergovernmental Charges for Services Fines, Fees, & Forfeits Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ 19,479 116,321 206,644 3,484 (45,490) 43,241 343,679 $ $ $ 321,615 60,679 5,850 388,144 $ 315,503 22,222 5,954 343,679 $ $ $ 447,681 $ 403,216 $ $ 268,478 5,561 (317,279) (43,241) (123,834) $ $ 331,478 61,349 8,600 401,427 (102,778) $ $ $ 474,704 $ $ $ 248,143 5,561 (325,609) (71,905) $ (145,182) $ 331,143 24,916 8,420 364,479 437,756 $ $ 267,550 5,561 (318,867) (45,756) $ $ (119,033) 341,949 64,849 8,600 415,398 66,305 $ 481,703 FY14 Budget $ $ (73,277) $ 18,143 112,550 201,300 2,400 15,504 65,501 415,398 FY14 Budget FY13 Actuals (73,277) $ $ 73,277 FY13 Budget $ 19,474 107,609 207,182 1,246 (16,788) 45,756 364,479 FY14 Budget FY13 Actuals 73,277 (59,537) $ FY13 Actuals FY13 Budget FY12 Actuals 253,255 5,561 (323,113) (64,297) 18,143 106,550 193,260 2,850 8,719 71,905 401,427 59,537 (59,537) $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 59,537 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 18,143 110,112 193,000 3,900 (1,308) 64,297 388,144 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 261,143 5,561 (332,205) (65,501) (66,305) $ (131,806) Performance Measures FY12 FY13 FY14 Traffic cases filed Traffic cases concluded/terminated Criminal cases (misdemeanor and felony) filed Criminal cases concluded/terminated Civil and small claim cases filed Civil and small claim cases concluded/terminated Orders of protection and injunctions against harrassment cases processed Total cases filed Total cases concluded/terminated 4,096 3,954 546 585 144 151 3,467 3,665 389 508 119 72 3,500 3,500 460 440 120 135 76 63 70 4,862 4,690 4,038 4,245 4,150 4,075  Please note that the Williams Justice Court has only one program: Justice Court Case Processing. The department-wide financial statement also reflects the program financial statement. Coconino County, Arizona FY14 Adopted Budget 243 Justice System Justice Court - Williams Department Staffing (Full Time Equivalents) Positions by Title Accounting Technician II Administrative Manager Administrative Specialist I Administrative Supervisor Administrative Support II Elected Official Justice Court Specialist* Total Positions FY12 1.00 1.00 1.00 1.00 1.00 5.00 FY13 1.00 1.00 1.00 1.00 1.00 5.00 FY14 1.00 2.00 1.00 2.00 6.00 * The Williams Justice Court has undergone department reorganization over the past two fiscal years, resulting in employee title changes. In addition, the department entered into an IGA with the City of Williams in FY13 to share court costs. This resulted in an additional Justice Court Specialist position that will be reimbursed by the City. Coconino County, Arizona FY14 Adopted Budget 244 Justice System Juvenile 1001 East Sawmill Road, Flagstaff, AZ 86001 (928) 226-5400 Bryon Matsuda, Director The Juvenile Division of the Superior Court in Coconino County has jurisdiction of minors between the ages of eight and eighteen when considering incorrigible and delinquent acts. Program Descriptions Program SPA Description Juvenile Administration PS The Administration program for Juvenile Court provides leadership, strategic direction, and administrative support to the employees of the department. Juvenile Court PS To provide a just, timely, and impartial court setting for all juvenile matters involving delinquency, incorrigibility, dependency and adoptions. Juvenile Detention Services PS Detention Services provide temporary care for youth who are at risk of committing serious delinquent acts, who are a danger to themselves or others, or who may not appear for future hearings. Juvenile Probation Services PS Probation Services works with delinquent youth to develop their pro-social life skills, behaviors, and beliefs. Juvenile Resource Services PS Resource Services provides programs, services and therapies that build youth beliefs, motivations and skills for pro-social behaviors. Goals and Objectives      Implement the House Arrest Electronic Monitoring Program during FY14, reducing the population in detention. Launch the Alternatives Living Unit Program during FY14. Maintain and assure compliance with National and State standards regarding staff-to-detainee ratios in detention. Research and develop alternative funding resources to maintain and enrich services. Perform and conduct research with internal and external entities regarding the effectiveness of court service operations and programs. Opportunities and Challenges     Juvenile Court Judges have training, knowledge and experience regarding what works most effectively with juveniles delinquents. Judges not only need to know legal due process but they need to know how to meet juvenile specific needs through juvenile specific disposition orders. Juvenile Court Judges need to understand what Juvenile-specific programs and resources can do to help correct a juvenile's delinquent behaviors. Without specific Juvenile Court Judges, sufficient due process would occur but the effective specific juvenile delinquency intervention dispositions would not occur where effective youth change would be impacted and public safety would be compromised. Dependency cases require a specific due process for the protection of the child and the parent. Juvenile Judges need to have great understanding and wisdom regarding children’s needs and family dynamics in order to make effective judgments and dispositions. Without specific Juvenile Judges, youth and families could be greatly impacted where youth could be under-protected or families unnecessarily broken apart. Coconino County, Arizona FY14 Adopted Budget 245 Justice System Juvenile Juvenile Court Juvenile Detention Services Juvenile Probation Services Juvenile Resource Services Strategic Priority Area Alignment Administration Programs x x x x x x x x x x x x x x x x x x Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget x x x x x x x x x x x 246 Justice System Juvenile Financial Summary Juvenile’s two main funding sources are General Fund support and Federal and State grants. The department ended FY13 3% below their budgeted revenue, due to a decrease in grant funding. This decrease in grant funding is not expected to continue, however, and Juvenile’s FY14 revenue budget will increase by 3%. For FY13, Juvenile finished 13% under their revised expenditure budget of $5,550,732. This variance is due to across-the-board savings, including salary savings from unfilled positions, savings in other professional services and travel savings. Juvenile’s FY14 adopted expenditure budget of $6,144,915 is 11% higher than their FY13 budget, due mainly to salary/ERE increases and increases to travel budgets. The following charts illustrate Juvenile’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Charges for Services - 1% Expenditures by Program Federal and State Grants - 37% Use of Fund Balance - 12% General Fund Support - 50% Expenditures by Category Operations - 19% Resource Services - 24% Probation Services - 22% Administration - 17% Juvenile Court - 8% Detention Services - 29% Expenditures by Strategic Priority Area Travel - 3% Public Safety - 100% Salary/ERE - 78% Coconino County, Arizona FY14 Adopted Budget 247 Justice System Juvenile Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Unawarded Grants Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 2,041,519 142,456 15,749 12,916 (42,853) 2,407,113 4,576,901 FY13 Budget $ $ FY12 Actuals 4,372,104 1,099,439 113,277 5,584,820 $ $ 949,208 6,534,028 3,958,679 565,923 52,299 4,576,901 $ 5,526,109 6,500 (2,585,318) (29,580) $ (2,608,398) $ 36,113 (2,435,169) (8,056) $ (2,407,113) FY13 Actuals $ $ FY13 Budget $ $ 4,408,866 1,062,099 79,767 5,550,732 $ 6,522,255 $ $ 6,500 (2,579,298) (53,234) $ (2,626,032) $ $ 4,180,494 565,208 62,398 4,808,101 $ 5,779,624 $ $ 27,603 (2,555,111) (5,193) $ (2,532,700) 4,809,262 1,188,552 147,101 6,144,915 952,690 $ FY13 Actuals $ 2,258,054 88,800 27,288 4,000 713,488 3,053,285 6,144,915 FY14 Budget 971,523 FY13 Budget $ 2,097,838 126,195 6,846 9,075 35,447 2,532,700 4,808,101 FY14 Budget FY13 Actuals 971,523 FY12 Actuals $ 2,242,547 65,450 4,000 612,703 2,626,032 5,550,732 949,208 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 2,323,679 65,450 4,035 583,258 2,608,398 5,584,820 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 7,097,605 FY14 Budget $ 6,500 (2,857,360) (202,425) $ (3,053,285) (949,208) (949,208) (971,523) (971,523) (952,690) $ (3,557,606) $ (3,356,321) $ (3,597,555) $ (3,504,223) $ (4,005,975) FY14 Adopted Budget 248 Justice System Juvenile Program Financial Statement: Juvenile Administration FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 687,238 307,178 44,324 1,038,740 $ $ $ 1,192,200 643,222 97,431 13,315 753,969 $ $ 910,257 $ $ (468,248) (301,786) (301,786) $ 657,365 249,045 40,958 947,368 $ (458,074) $ $ $ 1,097,215 $ $ $ (329,668) (329,668) $ (479,515) $ 655,435 94,018 11,329 760,782 914,771 $ $ (310,137) (310,137) $ $ (464,126) 694,542 288,452 22,449 1,005,443 141,766 $ 1,147,209 FY14 Budget $ $ (153,989) $ 391,545 71,500 4,000 202,577 335,821 1,005,443 FY14 Budget FY13 Actuals (149,847) $ $ 153,989 FY13 Budget $ 374,024 91,254 6,114 (20,747) 310,137 760,782 FY14 Budget FY13 Actuals 149,847 (156,288) $ FY13 Actuals FY13 Budget FY12 Actuals (314,788) (314,788) 373,740 51,000 4,000 188,960 329,668 947,368 156,288 (153,460) $ 383,666 101,377 (32,860) 301,786 753,969 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 153,460 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 414,594 51,000 4,000 254,358 314,788 1,038,740 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (335,821) (335,821) (141,766) $ (477,587) Performance Measures FY12 FY13 FY14 Department expenditures are 100% within budget Staff comply with court ordered judicial education and training requirements Data entry is completed in the proper time frames as required by policies and funding agreements Amount of money collected through tax intercept programs Turnover rate is below national turnover rate for similar organizations Key management statistical reports are generated according to the monthly timelines Financial audits and reports are completed and submitted as required by funding agencies 100% 100% 100% 100% 100% 100% 86% 92% 90% $54,000 15% $107,107 13% $50,000 20% 95% 95% 95% 95% 95% 95% Coconino County, Arizona FY14 Adopted Budget 249 Justice System Juvenile Program Financial Statement: Juvenile Court FY12 Budget Revenues and Other Sources Federal and State Grants Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 434,824 27,260 5,140 467,224 $ $ $ 562,905 429,290 26,274 3,902 459,467 $ $ 559,881 $ $ (463,961) (363,270) (232) (363,501) $ 445,460 27,583 6,708 479,751 $ (463,915) $ $ $ 576,655 $ $ $ (376,986) (5,162) (382,148) $ (479,052) FY14 Adopted Budget $ 413,450 40,074 5,483 459,006 552,681 $ $ (360,026) (1,110) (361,136) $ $ (454,812) 466,981 27,583 8,985 503,549 91,910 $ 595,459 FY14 Budget $ $ (93,675) $ 97,604 405,945 503,549 FY14 Budget FY13 Actuals (96,904) $ $ 93,675 FY13 Budget $ 97,817 39 14 361,136 459,006 FY14 Budget FY13 Actuals 96,904 (100,414) $ FY13 Actuals FY13 Budget FY12 Actuals (368,091) (189) (368,280) 97,604 (1) 382,148 479,751 100,414 (95,681) $ 92,919 3 3,043 363,501 459,467 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 95,681 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 94,556 4,388 368,280 467,224 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (397,370) (8,575) (405,945) (91,910) $ (497,855) 250 Justice System Juvenile Program Financial Statement: Juvenile Court Performance Measures Delinquency: Number of delinquent and incorrigible petitions filed Delinquency: Average number of days from filing of petition to adjudication excluding warrants Delinquency: Average number of days from filing of petition to disposition excluding warrants Delinquency: Percentage of court proceedings that result in bench warrants being issued Delinquency: Percentage of court proceedings that end in continuances Dependency: Percentage of dependency cases where a permanency hearing is conducted within the time frames of the laws of Arizona Dependency: Percent of dependency petitions meeting Preliminary Protective Hearing within 5-7 days of removal from home Dependency: Number of dependency petitions filed Dependency: Number of children involved in dependency cases Dependency: Court appointed special advocates will meet with their assigned children no less than monthly Number of children assigned attorney's and/or guardian ad litems Number of interpreters assigned Number of youth and families served and participating through teen court Number of evidence based skill development probation orders Coconino County, Arizona FY12 FY13 FY14 619 427 550 28.4 25.5 25.0 69 65 75 2.4% 2.9% 3.0% 22% 18% 22% 87% 81% 90% 95% 89% 90% 29 43 22 35 24 35 100% 100% 100% 379 14 222 14 370 20 45 60 60 N/A 80% 80% FY14 Adopted Budget 251 Justice System Juvenile Program Financial Statement: Juvenile Detention Services FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 31,907 24,157 47 11,955 (47) 1,463,852 1,531,872 FY13 Budget $ $ FY12 Actuals 1,413,714 130,755 11,148 1,555,617 $ $ 295,587 1,851,204 1,386,825 131,514 13,532 1,531,872 $ 1,864,797 6,500 (1,513,606) $ (1,507,106) $ 36,113 (1,499,965) $ (1,463,852) FY13 Actuals $ $ FY13 Budget $ $ 1,395,517 135,425 10,050 1,540,992 $ 1,840,585 $ $ 6,500 (1,498,909) $ (1,492,409) $ $ 1,509,180 136,239 11,455 1,656,874 $ 2,007,412 $ $ 27,603 (1,622,661) $ (1,595,058) 1,565,348 184,183 23,747 1,773,278 299,717 $ FY13 Actuals $ 39,226 6,500 2,920 1,724,632 1,773,278 FY14 Budget 350,538 FY13 Budget $ 34,213 19,326 56 8,277 (56) 1,595,058 1,656,874 FY14 Budget FY13 Actuals 299,593 FY12 Actuals $ 39,226 6,500 2,857 1,492,409 1,540,992 332,925 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 39,226 6,500 35 2,750 1,507,106 1,555,617 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 2,072,995 FY14 Budget $ 6,500 (1,731,132) $ (1,724,632) (295,587) (332,925) (299,593) (350,538) (299,717) $ (1,802,693) $ (1,796,777) $ (1,792,002) $ (1,945,596) $ (2,024,349) FY14 Adopted Budget 252 Justice System Juvenile Program Financial Statement: Juvenile Detention Services Performance Measures FY12 FY13 FY14 All youth brought to detention will be screened for possible detainment Suicidal screenings will be completed for all youth brought to detention within one hour Youth presenting suicidal ideations will be evaluated by the Community Crisis Intervention Team or Juvenile Court licensed clinical staff and recommendations will be implemented All youth detained more than three days will receive a medical evaluation Youth will not escape from facility Parents/guardians will participate in their child's skill development promotional interviews Youth will not return to detention after release within one year Youth will not return to detention after release within six months Youth detained over four days will have stabilized their harmful behaviors Youth detained over fourteen days will have recognized a need to make changes in their behaviors 100% 100% 100% 93% 90% 100% 100% 100% 100% 44% 0 66% 0 100% 0 2% 2% 50% 70% 73% 68% 70% 60% 75% N/A 23% 90% N/A 23% 90% Coconino County, Arizona FY14 Adopted Budget 253 Justice System Juvenile Program Financial Statement: Juvenile Probation Services FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 1,030,268 79,851 42,813 1,152,932 $ $ $ $ 1,373,668 818,959 11,391 10,702 841,052 $ 1,032,601 $ $ (466,660) (127,463) (2,923) (130,385) $ $ (321,934) $ $ 1,042,124 64,626 14,840 1,121,590 $ 1,348,767 $ $ $ (223,254) (7,048) (230,302) $ (457,479) FY14 Adopted Budget $ 893,011 14,141 25,411 932,563 1,137,232 $ $ (136,259) (136,259) $ $ (340,928) 1,137,969 179,669 51,355 1,368,993 221,519 $ 1,590,512 FY14 Budget $ $ (204,669) $ 798,405 10,800 221,903 337,885 1,368,993 FY14 Budget FY13 Actuals (227,177) $ $ 204,669 FY13 Budget $ 784,454 15,614 (786) (2,978) 136,259 932,563 FY14 Budget FY13 Actuals 227,177 (191,549) $ FY13 Actuals FY13 Budget FY12 Actuals (234,103) (11,821) (245,924) 783,795 7,950 99,543 230,302 1,121,590 191,549 (220,736) $ 713,607 16,922 15,440 (35,303) 130,385 841,051 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 220,736 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 801,906 7,950 97,152 245,924 1,152,932 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (237,158) (100,727) (337,885) (221,519) $ (559,404) 254 Justice System Juvenile Program Financial Statement: Juvenile Probation Services Performance Measures FY12 FY13 FY14 Risk assessments will be completed on referrals A Criminogenic (factors that produce delinquent behaviors) Needs Assessment will be completed on adjudicated youth Youth who have successfully completed non formal court consequences will not re-offend within one year Youth will successfully complete non-formal court consequences within 90 days of consequence assignment Youth on probation will not be adjudicated for a new felony offense while on probation Youth on probation will not be adjudicated for a new misdemeanor offense while on probation Youth on probation will not receive new referrals excluding probation violations Parents/guardians will participate in Family Probation Conferences as prescribed by their steps of change and supervision Youth owing restitution will be making payments Victims will receive a civil judgment on their behalf for youth turning 18 years old still owing restitution Field probation officers will obtain Step Up Juvenile Justice Probation Officer Certification 100% 89% 100% 19% 100% 100% 80% 90% 80% 79% 77% 90% 90% 94% 90% 71% 84% 75% 69% 62% 70% 12% 14% 70% 69% 64% 80% 100% 100% 100% N/A 100% 100% Coconino County, Arizona FY14 Adopted Budget 255 Justice System Juvenile Program Financial Statement: Juvenile Resource Services FY12 Budget Revenues and Other Sources Federal and State Grants Unawarded Grants Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 806,060 554,395 9,852 1,370,307 $ $ $ $ 1,554,051 680,382 299,312 10,848 990,543 $ 1,158,574 $ $ (356,044) (142,686) (4,902) (147,588) $ $ (315,620) $ $ 868,400 585,420 7,211 1,461,031 $ 1,659,033 $ $ $ (150,481) (41,024) (191,505) $ (389,507) FY14 Adopted Budget 1,167,527 FY13 Actuals $ $ (198,002) $ 709,419 280,737 8,720 998,875 FY14 Proposed $ $ (126,028) (4,083) (130,111) $ $ (298,763) 944,422 508,665 40,565 1,493,652 197,779 $ 1,691,431 FY14 Proposed $ $ (168,652) $ 931,274 27,288 286,088 249,002 1,493,652 FY14 Proposed 168,652 FY13 Budget $ 807,330 1,422 798 59,214 130,111 998,875 FY13 Actuals 198,002 (168,032) $ FY13 Actuals FY13 Budget FY12 Actuals (154,730) (17,570) (172,300) 948,182 321,344 191,505 1,461,031 168,032 (183,744) $ 819,420 258 961 22,314 147,588 990,542 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 183,744 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 973,397 224,610 172,300 1,370,307 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (155,879) (93,123) (249,002) (197,779) $ (446,781) 256 Justice System Juvenile Program Financial Statement: Juvenile Resource Services Performance Measures FY12 FY13 FY14 Youth who actively participate in Step Up Mentoring will not re-offend Youth complete their pro social life skill development programs Youth not attending school that are 16 years and older will participate in GED preparation activities Youth who are two grade levels below their peers will improve their reading skill level by one grade level Youth who received 12 or more individual or family therapeutic sessions will have lower recidivism than six months prior to the therapeutic intervention Youth and families who are ordered to participate in family counseling will successfully complete the program Youth who are on electronic monitoring will not have a new felony offense while being monitored Youth will contribute to the community through performance of community restitution hours (rate of return = total community restitution hours X minimum wage) Youth will complete community restitution hours Victims will have an overall high satisfaction level 52% 52% 59% 37% 75% 75% 7% 9% 90% N/A N/A 75% 56% 83% 80% 67% 72% 75% N/A 100% 60% $37,404 $28,299 $60,000 76% 85% 73% 85% 75% 85% Coconino County, Arizona FY14 Adopted Budget 257 Justice System Juvenile Department Staffing (Full Time Equivalents) Positions by Title Accounting Technician II Administrative Manager, Senior Administrative Operations Manager Administrative Specialist I Administrative Specialist II Administrative Specialist III Bailiff II Commissioner/Judge Court Technician I Court Technician II Deputy Director Director Division Manager Judicial Assistant Juvenile Program Coordinator Probation Clinician II Probation Officer II* Probation Officer, Lead Probation Supervisor Probation Work Crew Supervisor Surveillance Officer Technical Specialist I Youth Care Worker II Youth Care Worker III Youth Care Worker V Total Positions  FY12 1.00 1.00 1.00 6.66 1.00 0.72 2.00 0.50 1.00 1.00 1.00 2.00 1.00 3.80 1.00 14.50 4.00 0.40 1.00 1.00 15.00 6.00 3.00 69.58 FY13 1.00 1.00 1.00 6.63 0.72 1.03 2.00 0.50 1.00 1.00 1.00 4.00 1.00 3.00 2.00 11.00 2.00 2.00 0.40 1.00 16.12 7.00 3.00 69.40 FY14 1.00 1.00 1.00 6.40 0.75 1.00 2.00 0.50 1.00 1.00 1.00 4.00 1.00 3.00 2.00 12.00 2.00 2.00 0.40 1.00 16.06 7.00 3.00 70.11 An additional Probation Officer II was approved by the State for FY14. Coconino County, Arizona FY14 Adopted Budget 258 Justice System Legal Defender 201 East Birch Avenue, Flagstaff, AZ 86001 (928) 679-7740 Gary Pearlmutter, Legal Defender The Legal Defender’s Office fulfills the State’s constitutional obligation to provide legal services to persons who are indigent and face a loss of their liberty or family. The US Supreme Court requires states to provide lawyers to represent criminal defendants and minors who are unable to pay for their own attorney. Program Descriptions Program Contractual Indigent Legal Services In-House Indigent Legal Services SPA Description PS This program provides effective legal services to indigent criminal defendants, parents, children and witnesses in criminal, delinquency and dependency matters by outside contract attorneys. PS This program provides effective legal services to indigent criminal defendants, parents, children and witnesses in criminal, delinquency and dependency matters by in-house counsel. Goals and Objectives     For FY14, the department plans on adding an additional Attorney position to reduce cases assigned to contract counsel. This will result in better coordination with behavioral health and justice system partners. Another department goal for FY14 is to explore options to reduce the impact of a new child client visitation rule. This rule imposes a significant burden on the attorneys in our office and under contract, as many of the children in these cases are placed in foster outside the county and the attorney needs to travel there to visit. A goal for FY15 is to increase private-sector DUI representation to further reduce expenditures. A longer-term objective of the Legal Defender is to explore the creation of a statewide expert witness bank through the Arizona Public Defender’s Association and other criminal justice and defense organizations. The witness bank would identify types of experts and their fees, and may enable the offices to reduce the amount of funds expended on experts. Opportunities and Challenges  During the recession, the number of cases in the office declined, but about 18 months ago they leveled off. Mental health cases in particular have increased over the last four years. Case loads per attorney per type of case are critical issues that need to be further evaluated. Coconino County, Arizona FY14 Adopted Budget 259 Justice System Legal Defender In-House Indigent Legal Services Strategic Priority Area Alignment Contractual Indigent Legal Services Programs x x x x x x x x Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget 260 Justice System Legal Defender Financial Summary The majority of the Legal Defender’s revenue is provided through General Fund support. The department finished the fiscal year 21% below their revenue budget, due to lower than expected charges for services. The FY14 revenue budget is 27% lower than FY13, reflecting this continuing trend of lower service charge revenue. For FY13 the Legal Defender’s Office was 3% over their revised expenditure budget of $796,506. This variance was due to increased expenses for legal services contracted to outside attorneys. The department’s FY14 adopted expenditure budget of $926,697 is 16% higher than FY13. This is due to an Attorney position that was transferred into this department from the Public Defender’s Office, as well as the reinstatement of 2.5% merit increases for eligible employees. The following charts illustrate the Legal Defender’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program Contractual Indigent Legal Services - 37% General Fund Support - 97% Use of Fund Balance - 2% Charges for Services - 1% Expenditures by Category Travel- 1% In-House Indigent Legal Services - 63% Expenditures by Strategic Priority Area Operations - 38% Public Safety - 100% Salary/ERE - 61% Coconino County, Arizona FY14 Adopted Budget 261 Justice System Legal Defender Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 468,132 328,921 10,426 807,479 $ $ $ 863,078 464,069 340,604 6,803 811,475 $ $ 867,074 $ $ (829,954) 1,693 5,579 (793,345) (786,073) $ 456,159 329,921 10,426 796,506 $ (841,672) $ $ $ 851,099 $ $ $ 5,105 (767,489) (762,384) $ (816,977) FY14 Adopted Budget $ 439,395 372,279 7,622 819,296 873,889 $ $ 5,668 (807,766) (802,098) $ $ (856,691) 566,350 349,921 10,426 926,697 48,211 $ 974,908 FY14 Budget $ $ (54,593) $ 2,000 6,000 890 4,907 20,280 892,620 926,697 FY14 Budget FY13 Actuals (54,593) $ $ 54,593 FY13 Budget $ 1,791 7,473 498 5,253 2,182 802,098 819,296 FY14 Budget FY13 Actuals 54,593 (55,599) $ FY13 Actuals FY13 Budget FY12 Actuals 5,105 (779,460) (774,355) 2,000 11,000 980 5,000 15,142 762,384 796,506 55,599 (55,599) $ 2,212 7,029 1,262 1,693 5,611 7,595 786,073 811,475 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 55,599 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 2,000 11,000 980 5,000 14,144 774,355 807,479 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 5,053 (897,673) (892,620) (48,211) $ (940,831) 262 Justice System Legal Defender Program Financial Statement: Contractual Indigent Legal Services FY12 Budget Revenues and Other Sources Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures Total cases Adult felony Juvenile delinquency Juvenile delinquency guardian ad litems Adult misdemeanor Dependency Dependency guardian ad litems Appeals Post conviction relief Revocation Mental health Other Coconino County, Arizona $ $ $ 55,346 254,550 309,896 $ $ $ 316,548 55,336 290,599 345,935 $ $ 352,571 $ $ (314,248) 505 (345,935) (345,430) $ 54,081 254,550 308,631 $ (352,066) $ $ $ 315,119 $ $ $ (306,331) (306,331) $ (312,819) $ 54,641 327,667 382,308 389,077 $ $ (381,858) (381,858) $ $ (388,627) 72,395 274,550 346,945 6,178 $ 353,123 FY14 Budget $ $ (6,769) $ 2,300 344,645 346,945 FY14 Budget FY13 Actuals (6,488) $ $ 6,769 FY13 Budget $ 450 381,858 382,308 FY14 Budget FY13 Actuals 6,488 (6,636) $ FY13 Actuals FY13 Budget FY12 Actuals (307,596) (307,596) 2,300 306,331 308,631 6,636 (6,652) $ 505 345,430 345,935 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 6,652 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 2,300 307,596 309,896 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals (344,645) (344,645) (6,178) $ (350,823) FY12 FY13 FY14 169 75 14 13 0 49 2 3 12 1 0 0 210 89 15 8 0 56 2 2 36 2 0 0 210 89 15 8 0 56 2 2 36 2 0 0 FY14 Adopted Budget 263 Justice System Legal Defender Program Financial Statement: In-House Indigent Legal Services FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 412,786 74,371 10,426 497,583 $ $ $ 546,530 408,733 50,004 6,803 465,540 $ $ 514,503 $ $ (515,706) 1,187 5,579 (447,409) (440,643) $ 402,078 75,371 10,426 487,875 $ (489,606) $ $ $ 535,980 $ $ $ 5,105 (461,158) (456,053) $ (504,158) FY14 Adopted Budget $ 384,753 44,612 7,622 436,987 484,811 $ $ 5,668 (425,908) (420,240) $ $ (468,064) 493,955 75,371 10,426 579,752 42,033 $ 621,785 FY14 Budget $ $ (47,824) $ 2,000 6,000 890 4,907 17,980 547,975 579,752 FY14 Budget FY13 Actuals (48,105) $ $ 47,824 FY13 Budget $ 1,791 7,473 498 5,253 1,732 420,240 436,987 FY14 Budget FY13 Actuals 48,105 (48,963) $ FY13 Actuals FY13 Budget FY12 Actuals 5,105 (471,864) (466,759) 2,000 11,000 980 5,000 12,842 456,053 487,875 48,963 (48,947) $ 2,212 7,029 1,262 1,187 5,611 7,595 440,643 465,540 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 48,947 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 2,000 11,000 980 5,000 11,844 466,759 497,583 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 5,053 (553,028) (547,975) (42,033) $ (590,008) 264 Justice System Legal Defender Program Financial Statement: In-House Indigent Legal Services Performance Measures Total cases Adult felony Juvenile delinquency Juvenile delinquency guardian ad litems Adult misdemeanor Dependency Dependency guardian ad litems Appeals Post conviction relief Revocation Mental health Other Average days case open - felony Average days case open - delinquency Average days case open - misdemeanor Average days case open - dependency Full time equivalents Coconino County, Arizona FY12 FY13 FY14 275 113 25 27 0 20 4 0 2 9 75 0 191 126 N/A N/A 2.75 336 101 49 27 2 17 3 1 8 5 121 2 N/A N/A N/A N/A 2.75 465 101 49 27 2 17 3 1 8 5 250 2 N/A N/A N/A N/A 2.65 FY14 Adopted Budget 265 Justice System Legal Defender Department Staffing (Full Time Equivalents) Positions by Title Administrative Support II Attorney* Business Manager Legal Defender Total Positions FY12 1.00 2.00 1.00 1.00 5.00 FY13 1.00 2.00 1.00 1.00 5.00 FY14 1.00 3.00 1.00 1.00 6.00 * For FY14 an Attorney was moved from the Public Defender to the Legal Defender’s office due to changes in the departments’ caseloads. Coconino County, Arizona FY14 Adopted Budget 266 Justice System Public Defender 110 East Cherry Avenue, Second Floor, Flagstaff, AZ 86001 (928) 679-7700 Allen Gerhardt, Public Defender The Public Defender’s Office provides, pursuant to ethical and constitutional obligations, quality and costefficient legal representation to indigent persons who are: criminal defendants, minors accused of delinquency, the subjects of mental health commitment proceedings, parties to child dependency actions, or parties involved in termination of parental rights litigation. Program Descriptions Program SPA Description Adult Felony PS The Adult Felony Representation program provides effective legal representation to assigned indigent adults, as determined by the courts for felony cases, charged with felony offenses so that their rights are protected. Adult Misdemeanor PS The Adult Misdemeanor Representation program is to provide effective legal representation to assigned indigent adults, as determined by the courts in misdemeanor, so that their rights are protected. PS The Juvenile, Mental Health and Dependency Representation program provides effective legal representation to assigned indigent juveniles and adults as determined by the courts so that their rights are protected. PS Adult appeal, post conviction relief and other miscellaneous case representation program provides effective legal representation to assigned indigent adults as assigned by the courts so that their rights are protected. Juvenile, Mental Health and Dependency Other Goals and Objectives   The primary departmental goal for FY14 is to maintain current levels of service and budget control. For FY15, the department plans on investigating methods of reducing costs such as scanning closed files to reduce storage facility costs and utilizing laptop computers in courts for case analysis, scheduling and trial preparation. Opportunities and Challenges  The caseload reduction trend of the last five years is leveling out and increases are anticipated. Social scientists are predicting an increased case load comprised of veterans returning from active duty in conflict areas. Specialty courts such as veteran’s court, drug court and mental health court are addressing the specialized needs of these clients. Coconino County, Arizona FY14 Adopted Budget 267 Justice System Public Defender Adult Misdemeanor Juvenile, Mental Health and Dependency Other Strategic Priority Area Alignment Adult Felony Programs x x x x x x x x x x x x x x x x Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget 268 Justice System Public Defender Financial Summary The Public Defender’s primary source of revenue is General Fund support. FY13 revenue was 7% under budget, due mainly to lower charges for services. Although this trend is expected to continue, the department’s revenue budget is increasing by 1% for FY14, due to larger transfers from other funds. The Public Defender’s Office finished 2% under its revised FY13 expenditure budget of $2,251,722. This variance is due to a combination of salary savings, decrease in travel expenditures, and lower contracted attorney fees. The department’s FY14 adopted expenditure budget of $2,265,874 is an increase of 1% over FY13. This variance is due to the reinstatement of 2.5% merit increases for eligible employees, but mitigated by the transfer of an FTE to the Legal Defender. The following charts illustrate the Public Defender’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program General Fund Support - 90% Transfers In - 2% Use of Fund Balance - 4% Juvenile, Mental Health and Dependency 22% Federal Charges and State for Grants Services 1% - 3% Adult Misdemeanor - 5% Other - 9% Adult Felony - 64% Expenditures by Strategic Priority Area Expenditures by Category Salary/ERE - 86% Transfers Out - 2% Operations - 10% Coconino County, Arizona Travel - 2% Public Safety - 100% FY14 Adopted Budget 269 Justice System Public Defender Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 16,884 63,260 4,638 50,495 62,637 1,994,867 2,192,781 FY13 Budget $ $ FY12 Actuals 1,944,492 248,753 46,335 34,000 2,273,580 $ $ 288,896 2,562,476 1,883,188 227,644 31,454 50,495 2,192,781 $ 2,481,677 (2,045,604) $ (2,045,604) $ (1,994,867) $ (1,994,867) FY13 Actuals $ $ FY13 Budget $ $ 1,991,526 179,861 46,335 34,000 2,251,722 $ 2,544,253 $ $ (2,023,766) $ (2,023,766) $ $ 1,960,695 154,198 34,458 47,275 2,196,626 $ 2,489,157 $ $ 1,942,985 231,101 46,335 45,453 2,265,874 276,472 $ FY13 Actuals $ 20,000 70,000 8,200 45,453 97,911 2,024,310 2,265,874 FY14 Budget 292,531 FY13 Budget $ 16,239 67,258 1,488 49 47,275 77,833 1,986,483 2,196,626 FY14 Budget FY13 Actuals 292,531 FY12 Actuals $ 20,000 80,000 8,200 34,000 85,756 2,023,766 2,251,722 288,896 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 20,000 80,000 8,200 34,000 85,776 2,045,604 2,273,580 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Transfers to Other Funds Total Uses of Funds FY12 Actuals 2,542,346 FY14 Budget 49 (1,986,532) $ (1,986,483) $ (2,024,310) $ (2,024,310) (288,896) (288,896) (292,531) (292,531) (276,472) $ (2,334,500) $ (2,283,763) $ (2,316,297) $ (2,279,014) $ (2,300,782) FY14 Adopted Budget 270 Justice System Public Defender Program Financial Statement: Adult Felony FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support $ $ $ 63,260 3,007 50,495 (34,567) 1,321,401 1,403,596 FY13 Budget $ $ FY12 Actuals 1,179,909 196,173 15,464 1,391,546 $ $ 175,094 1,566,640 1,205,715 186,769 11,112 1,403,596 $ 1,588,337 (1,273,546) $ (1,273,546) $ (1,321,401) $ (1,321,401) FY13 Actuals $ $ FY13 Budget $ $ 1,222,643 154,838 15,464 1,392,945 $ 1,572,939 $ $ (1,274,945) $ (1,274,945) $ $ 1,247,597 139,990 5,772 1,393,359 $ 1,578,901 $ $ 49 (1,303,557) $ (1,303,507) 1,255,625 186,607 15,464 1,457,696 178,184 $ FY13 Actuals $ 70,000 6,500 41,500 1,339,696 1,457,696 FY14 Budget 185,542 FY13 Budget $ 67,258 920 49 21,624 1,303,507 1,393,359 FY14 Budget FY13 Actuals 179,994 FY12 Actuals $ 80,000 6,500 31,500 1,274,945 1,392,945 184,741 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 80,000 6,500 31,500 1,273,546 1,391,546 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 1,635,880 FY14 Budget $ (1,339,696) $ (1,339,696) (175,094) (184,741) (179,994) (185,542) (178,184) $ (1,448,640) $ (1,506,142) $ (1,454,939) $ (1,489,050) $ (1,517,880) Performance Measures FY12 FY13 FY14 Cases per year - felony Cases per year - revocation Average days case open - felony Average days case open - revocation Full time equivalents - felony 1,705 309 209 71 12 1,600 300 200 70 12 1,700 300 200 70 12 Total County Support Coconino County, Arizona FY14 Adopted Budget 271 Justice System Public Defender Program Financial Statement: Adult Misdemeanor FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Performance Measures Cases per year - misdemeanor Average days case open - misdemeanor Full time equivalents - misdemeanor Coconino County, Arizona 77,387 32,620 416 110,423 $ $ $ $ 121,700 77,007 29,759 106,767 $ 118,756 $ $ (121,700) (106,767) (106,767) $ $ 103,804 5,063 416 109,283 (118,756) $ $ $ 124,261 $ $ $ (109,283) (109,283) $ (124,261) 109,388 2,908 112,295 128,845 $ $ (112,295) (112,295) $ $ (128,845) 88,995 9,675 416 99,086 12,498 $ 111,584 FY14 Budget $ $ (16,549) $ 99,086 99,086 FY14 Budget FY13 Actuals (14,978) $ $ $ 16,549 FY13 Budget $ 112,295 112,295 FY14 Budget FY13 Actuals 14,978 (11,990) $ FY13 Actuals FY13 Budget FY12 Actuals (110,423) (110,423) 109,283 109,283 11,990 (11,277) $ 106,767 106,767 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ 11,277 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 110,423 110,423 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (99,086) (99,086) (12,498) $ (111,584) FY12 FY13 FY14 273 144 2 320 140 2 300 140 2 FY14 Adopted Budget 272 Justice System Public Defender Program Financial Statement: Juvenile, Mental Health and Dependency FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Performance Measures Cases per year - dependency Cases per year - juvenile Cases per year - juvenile appeal Cases per year - mental health Average days case open - dependency Average days case open - juvenile Average days case open - juvenile appeal Average days case open - mental health Full time equivalents - juvenile Coconino County, Arizona 566,383 15,837 1,209 583,429 $ $ $ $ 667,089 476,745 10,103 121 486,970 $ 559,300 $ $ (667,089) (486,970) (486,970) $ 544,321 15,837 1,209 561,367 $ (559,300) $ $ $ 640,196 $ $ $ (561,367) (561,367) $ (640,196) 481,742 10,809 492,550 564,066 $ $ (492,550) (492,550) $ $ (564,066) 472,327 30,184 1,209 503,720 67,001 $ 570,721 FY14 Budget $ $ (71,516) $ 503,720 503,720 FY14 Budget FY13 Actuals (78,829) $ $ $ 71,516 FY13 Budget $ 492,550 492,550 FY14 Budget FY13 Actuals 78,829 (72,330) $ FY13 Actuals FY13 Budget FY12 Actuals (583,429) (583,429) 561,367 561,367 72,330 (83,660) $ 486,970 486,970 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ 83,660 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 583,429 583,429 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (503,720) (503,720) (67,001) $ (570,721) FY12 FY13 FY14 31 617 0 171 503 180 0 11 3 30 550 10 170 500 180 120 10 3 30 5 5 150 500 180 120 0 3 FY14 Adopted Budget 273 Justice System Public Defender Program Financial Statement: Other FY12 Budget Revenues and Other Sources Federal and State Grants Investment Income Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ 20,000 1,700 34,000 54,276 78,206 188,182 $ $ $ 207,047 $ $ (97,071) Cases per year - adult appeal Cases per year - post conviction relief Average days case open - adult appeal Average days case open - post conviction relief Full time equivalents - other Cases per year - other 123,721 1,012 20,221 50,495 195,449 20,000 1,700 34,000 54,256 78,171 188,127 $ $ 215,284 $ $ (79,730) (79,730) $ 120,758 4,123 29,246 34,000 188,127 $ (99,565) $ $ $ 206,857 $ $ (78,171) (78,171) $ $ (96,901) $ 121,969 491 28,686 47,275 198,421 217,345 $ $ (78,130) (78,130) $ $ (97,053) 126,038 4,635 29,246 45,453 205,372 18,789 $ 224,161 FY14 Budget $ $ (18,924) $ 20,000 1,700 45,453 56,411 81,808 205,372 FY14 Budget FY13 Actuals (18,730) $ $ 18,924 FY13 Budget $ 16,239 569 47,275 56,209 78,130 198,421 FY14 Budget FY13 Actuals 18,730 (19,835) $ FY13 Actuals FY13 Budget 19,835 (18,865) $ $ FY12 Actuals (78,206) (78,206) Performance Measures Coconino County, Arizona $ FY12 Budget Net Indirect Support Total County Support $ 18,865 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ 16,884 1,631 97,205 79,730 195,450 FY13 Budget FY12 Actuals 120,813 4,123 29,246 34,000 188,182 Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Transfers to Other Funds Total Uses of Funds FY12 Actuals (81,808) (81,808) (18,789) $ (100,597) FY12 FY13 FY14 8 13 439 167 1 6 10 20 400 200 1 5 10 20 400 200 1 5 FY14 Adopted Budget 274 Justice System Public Defender Department Staffing (Full Time Equivalents) Positions by Title Administrative Manager, Senior Administrative Specialist I Attorney* Chief Investigator Legal Assistant Public Defender Total Positions  FY12 1.00 2.00 13.00 1.00 3.00 1.00 21.00 FY13 1.00 2.00 13.00 1.00 3.00 1.00 21.00 FY14 1.00 2.00 12.00 1.00 3.00 1.00 20.00 For FY14 an Attorney was moved from the Public Defender to the Legal Defender’s office due to changes in the departments’ caseloads. Coconino County, Arizona FY14 Adopted Budget 275 Justice System Sheriff 911 East Sawmill Road, Flagstaff, AZ 86001 (928) 226-5012 Bill Pribil, Coconino County Sheriff The Sheriff’s Office provides law enforcement services to all unincorporated areas of Coconino County, operates the County jail, conducts search and rescue operations, serves civil process, and provides patrol and investigative services to the citizens of the County. Program Descriptions Program SPA Description Administration PS The Sheriff and Chief provide leadership, facilitate regional collaboration/communication, and foster opportunities for the development of public safety and safe communities. Detention Services PS Detention is a regional facility housing sentenced and un-sentenced adult offenders. Operations PS Operations is dedicated to proactively and responsively managing situations (crimes and events) that disrupt order and threaten public safety across the entire 18,661 square miles of Coconino County, including waterways, forested areas, reservation, state land and municipalities. Support Services PS Support Services provides core services to all Sheriff’s Office staff and vast numbers of external customers and partners. Goals and Objectives Strategic Objectives:  Cultivate Organizational Development  Achieve competitive pay, benefits and incentives.  Develop staff with education, training, recognition, evaluation, feedback, cross training and retention.  Create cross divisional cohesiveness, collaboration, employee involvement and teamwork.  Be a preferred employer.  Enhance Community Quality and Safety  Increase effective reporting technology and utilize as part of outreach.  Develop, expand and maintain programs.  Develop and maintain effective partnerships.  Identify and proactively respond to law enforcement trends.  Develop, enhance and maintain community information sharing.  Continue to Provide Responsive and Effective Customer Service  Provide ongoing customer service training with improved access to the agency.  Increase timely and effective response.  Promote and expand volunteer, interns, inmate programs with community and departmental needs.  Provide flexible work schedules based on community and organizational needs.  Foster Effective and Innovative Use of Resources  Seek alternative funding sources.  Explore new technology based on the needs and demands of the agency.  Conserve resources, recycle, and update energy conserving equipment.  Prioritize resources, evaluate programs for effectiveness, and train on resources.  Continue accountable spending practices (buy smart).  Maintain and update vehicles. Coconino County, Arizona FY14 Adopted Budget 276 Justice System Sheriff Opportunities and Challenges                         Ability to handle concurrent large scale events with limited resources. Training costs and availability of internal trainers. Time and money costs (recruitment, testing, training) related to employee turnover. Sheriff’s Office turnover rate is higher than the County’s turnover rate. Increase in inmate local population. Decrease of bed rentals revenue. Increase in number of calls for service. Shifts in types of calls for service including responses to more civil, domestic, social, and mental health cases. Increase in Search and Rescue missions. Facilities needs for repair and replacement, storage, and personnel. Population growth in Coconino County (new neighborhoods requiring services). Demographics of residents (e.g., part-time residences play factor in types of crime). Staffing and competitive pay issues (staffing ratios, wages, compression issues, cost of living and retirement changes). Technology and equipment needs (changing expectations with new technology, storage needs and cost). National and State budget impacts. Interagency partnership requirements on staff, resources, grants, etc. Ongoing legislative impacts (gun laws, medical marijuana, immigration, Law Enforcement Boating Safety Fund, Title III, Sex Offender programs, mandatory impounds, etc.) Loss of funding opportunities (grant funding reduction, Title III) and sustainability of programs. National events (e.g., active shooters). Expectations of the community based on TV, movies, etc. Lack of community programs and processes for dealing with mentally ill. Lack of community programs and process for dealing with substance abuse and mental health. Recreational expansions (casino, snow making, shooting range). Unforeseen emergencies (natural disasters). Detention Services Operations Support Services Strategic Priority Area Alignment Administration Programs x x x x x x x x x x x x x x x x x x x x x x x x Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget 277 Justice System Sheriff Financial Summary The Sheriff’s Office’s two main sources of revenue are Jail District sales taxes and General Fund support. The department was 1% over their revenue budget for FY13. The majority of this variance was due to higher-thanexpected Jail District sales tax revenue. FY14 revenue is budgeted to be 11% higher than FY13, due mainly to the continued upward trend in sales tax revenue, as well as the department applying for new grant opportunities. For FY13 the Sheriff’s Office finished 7% under their revised expenditure budget of $24,327,534. This variance is due largely to Jail District repair and replacement projects that were not completed during the fiscal year. The Sheriff’s FY14 adopted expenditure budget of $26,890,144 is 11% higher than their FY13 budget. Half of this variance is from expenditures contingent on grants that have not yet been awarded. The remainder is due to a new salary structure and merit increases that raised the average salary of department staff by 8.8% above last fiscal year. The following charts illustrate the Sheriff’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program Federal & State Grants - 4% General Fund Support - 39% Taxes - 45% Investment Income - 1% Administration - 2% Operations - 29% Unawarded Grants - 4% Detention Services - 56% Charges for Services - 7% Expenditures by Category Capital - 1% Support Services - 13% Expenditures by Strategic Priority Area Operations - 26% Travel - 3% Salaries/ERE - 70% Coconino County, Arizona Public Safety - 100% FY14 Adopted Budget 278 Justice System Sheriff Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Taxes Other Intergovernmental Licenses & Permits Charges for Services Fines, Fees, & Forfeits Unawarded Grants Investment Income Contributions Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ 1,533,283 11,398,500 56,000 2,500 2,462,338 3,000 180,446 5,000 2,362,100 307,230 (2,444,459) 10,254,812 $ 26,120,750 Net Indirect Support Total County Support Coconino County, Arizona $ 1,044,356 11,862,999 66,000 2,500 2,020,872 1,500 208,135 5,000 162,350 300,570 (1,577,301) 10,230,553 $ 24,327,534 $ 708,357 12,731,437 89,797 1,769,425 13,638 86,547 3,260 109,688 373,425 (3,558,311) 10,359,880 $ 22,687,143 FY14 Budget $ 1,016,590 12,691,779 66,000 2,500 1,833,372 1,500 1,260,000 208,980 5,000 162,350 130,820 (1,326,191) 10,837,444 $ 26,890,144 FY13 Budget FY13 Actuals FY14 Budget $ 17,250,022 7,401,299 899,054 570,375 $ 26,120,750 $ 15,700,758 6,789,330 890,629 398,635 $ 23,779,352 $ 17,055,255 6,282,092 898,687 91,500 $ 24,327,534 $ 16,853,027 4,797,969 946,793 89,354 $ 22,687,143 $ 18,765,077 6,966,828 890,541 267,698 $ 26,890,144 1,057,863 1,057,863 1,168,895 1,168,895 944,421 $ 27,178,613 $ 24,837,215 $ 25,496,429 $ 23,856,038 $ 27,834,565 FY12 Budget FY12 Actuals FY13 Budget FY13 Actuals FY14 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,194,750 11,368,185 67,167 3,500 2,098,429 2,788 183,586 2,500 143,730 336,934 (1,032,796) 9,410,579 $ 23,779,352 FY13 Actuals FY12 Actuals Net Indirect Support Total $ FY13 Budget FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals $ 93,550 214,085 (8,085,540) (2,476,907) $ (10,254,812) $ 481,969 244,934 (7,713,513) (2,423,969) $ (9,410,579) $ 112,550 228,102 (8,084,651) (2,486,554) $ (10,230,553) $ 461,843 228,102 (8,594,130) (2,455,695) $ (10,359,880) $ 386,550 117,675 (8,782,769) (2,558,900) $ (10,837,444) (1,057,863) (1,057,863) (1,168,895) (1,168,895) (944,421) $ (11,312,675) $ (10,468,442) $ (11,399,448) $ (11,528,775) $ (11,781,865) FY14 Adopted Budget 279 Justice System Sheriff Program Financial Statement: Administration FY12 Budget Revenues and Other Sources Charges for Services Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 259,517 126,851 24,855 411,223 $ $ 443,948 275,767 83,503 24,526 383,796 $ 419,708 (254,312) (254,312) (287,037) 166,673 320,838 487,511 $ $ $ 342,544 (217,273) 125,271 $ 275,789 186,867 24,855 487,511 $ 89,360 Percentage of customers rating Sheriff's Office as Excellent or Above Average rating in neighborhood survey Percentage of customers rating previous contacts with Sheriff's Office as Excellent or Good in department report survey Percentage of supervisors completing Leadership in Police Organizations/Supervisor Academies Percentage of employees with five plus years of service Because this program oversees the other three core programs, see also other program performance measures $ $ $ 521,725 $ $ $ (320,838) (320,838) $ (355,052) $ 301,733 183,503 29,329 514,564 551,642 $ $ 312,532 (332,666) (20,134) $ $ (57,212) 316,508 132,051 24,855 473,414 31,775 $ 505,189 FY14 Budget $ $ (37,078) $ 284,000 191,105 (1,691) 473,414 FY14 Budget FY13 Actuals (34,214) $ $ 37,078 FY13 Budget $ 312,532 10 181,889 20,134 514,564 FY14 Budget FY13 Actuals 34,214 (35,912) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 35,912 (32,725) $ 342,544 166,523 (125,271) 383,796 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 32,725 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 156,911 254,312 411,223 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 284,000 (282,309) 1,691 (31,775) $ (30,084) FY12 FY13 FY14 50% 63% 63% 58% 83% 83% 70% 85% 85% 100% 100% 100% N/A N/A N/A FY14 Adopted Budget 280 Justice System Sheriff Program Financial Statement: Detention Services FY12 Budget Revenues and Other Sources FY12 Actuals 541,525 11,398,500 2,365,449 178,742 2,360,000 (3,411,649) 2,420,000 $ 15,852,567 455,151 11,368,185 1,646,093 179,577 130,180 (1,865,051) 2,421,136 $ 14,335,271 498,102 11,862,999 1,953,983 206,431 160,250 (2,764,916) 2,455,695 $ 14,372,544 377,521 12,731,437 1,351,818 85,001 101,011 (4,440,988) 2,455,695 $ 12,661,495 Expenditures and Other Uses FY12 Budget FY12 Actuals FY13 Budget FY13 Actuals $ 9,344,336 6,097,713 193,318 217,200 $ 15,852,567 Net Indirect Support Total Net Indirect Support Total County Support $ 8,263,512 5,923,587 148,172 $ 14,335,271 $ 9,086,227 5,034,517 190,400 61,400 $ 14,372,544 $ $ 8,619,936 3,873,616 148,039 19,904 $ 12,661,495 $ 417,482 12,691,779 1,475,983 240,000 206,431 160,250 (2,594,868) 2,518,950 $ 15,116,007 FY14 Budget $ 9,779,165 5,018,242 190,400 128,200 $ 15,116,007 171,255 304,769 267,657 146,574 $ 16,047,554 $ 14,506,526 $ 14,677,313 $ 12,929,152 $ 15,262,581 FY12 Budget FY12 Actuals FY13 Budget FY13 Actuals FY14 Budget $ (2,420,000) $ (2,420,000) $ (2,421,136) $ (2,421,136) (2,455,695) $ (2,455,695) (194,987) (171,255) (304,769) (267,657) (146,574) $ (2,614,987) $ (2,592,391) $ (2,760,464) $ (2,723,352) $ (2,665,524) FY12 FY13 FY14 $20,000 55 4,345 87% 70% 76% $20,000 53 4,776 90% 80% 80% N/A 60 4,700 90% 80% 80% 75% 80% 80% 35% 38% 35% 44% 35% 54% Performance Measures Cost containment of overtime (reported by cost) Number of volunteers (attending in-house training) Number of hours of programs provided by Detention volunteers Percentage of volunteers reporting Excellent to Good services Percentage of attorneys reporting Excellent to Good services Percentage of bail bondsmen reporting Excellent to Good services Percentage of community reporting satisfaction with Detention facility/services Recidivism of EXODUS graduates Percentage of employees with five plus years of service Coconino County, Arizona $ FY14 Budget 194,987 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ FY13 Actuals Federal and State Grants Taxes Charges for Services Unawarded Grants Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources Salary/ERE Operations Travel Capital Total Uses of Funds $ FY13 Budget $ FY14 Adopted Budget $ (2,455,695) $ (2,455,695) $ (2,518,950) $ (2,518,950) 281 Justice System Sheriff Program Financial Statement: Operations FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Licenses & Permits Charges for Services Fines, Fees, & Forfeits Unawarded Grants Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 475,700 67,167 3,500 109,322 2,788 3,590 13,550 336,934 (66,855) 5,621,841 6,567,537 FY13 Budget $ $ FY12 Actuals 5,500,903 586,951 579,739 337,842 7,005,435 $ $ 569,519 7,574,954 5,067,228 492,305 650,840 357,164 6,567,537 $ 7,142,340 93,550 214,085 (6,068,568) (56,907) $ (5,817,840) $ 139,354 244,934 (6,003,296) (2,833) $ (5,621,841) FY13 Actuals $ $ FY13 Budget $ $ 5,514,432 429,282 580,841 20,100 6,544,655 $ 7,100,468 $ $ 112,550 228,102 (5,929,682) (30,859) $ (5,619,889) $ $ 5,905,631 407,719 711,496 43,979 7,068,825 $ 7,672,402 $ $ 148,140 228,102 (6,600,740) $ (6,224,498) 6,278,378 733,447 575,441 129,498 7,716,764 511,245 $ FY13 Actuals $ 570,592 66,000 2,500 71,889 1,500 470,000 1,649 2,100 130,820 101,480 6,298,234 7,716,764 FY14 Budget 603,577 FY13 Budget $ 309,336 89,797 102,992 13,638 1,256 7,507 373,425 (53,623) 6,224,498 7,068,825 FY14 Budget FY13 Actuals 555,813 FY12 Actuals $ 497,368 66,000 2,500 66,889 1,500 804 2,100 300,570 (12,965) 5,619,889 6,544,655 574,803 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 713,394 56,000 2,500 96,889 3,000 804 2,100 307,230 5,678 5,817,840 7,005,435 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 8,228,009 FY14 Budget $ 102,550 117,675 (6,478,509) (39,950) $ (6,298,234) (569,519) (574,803) (555,813) (603,577) (511,245) $ (6,387,359) $ (6,196,644) $ (6,175,702) $ (6,828,075) $ (6,809,479) FY14 Adopted Budget 282 Justice System Sheriff Program Financial Statement: Operations Performance Measures FY12 FY13 FY14 Cost containment of overtime (reported by hours) Number of outreach/information campaigns, community meetings, neighborhood watch, etc. Percentage of employees with five plus years of service Percentage of self-initiated calls for service Cost savings as measured by Search and Rescue volunteer hours Cost savings as measured by cold case volunteer hours Percentage of customers rating neighborhood as Very Safe or Reasonably Safe in department report survey Percentage of customers that Strongly Agree or Agree that their neighborhood is safe in neighborhood survey Percentage of customers rating deputy courtesy as Excellent or Good in department report survey Percentage of customers rating deputy interest as Excellent or Good in department report survey 6,500 7,000 7,000 70 80 80 60% 65% 6,342 800 58% 65% 10,090 800 70% 65% 10,000 800 74% 85% 85% N/A 60% 75% 92% 95% 95% 89% 95% 90% Coconino County, Arizona FY14 Adopted Budget 283 Justice System Sheriff Program Financial Statement: Support Services FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Unawarded Grants Investment Income Contributions Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 263,899 470 420 2,500 732,587 1,492,873 2,492,749 FY13 Budget $ $ FY12 Actuals 2,145,266 589,784 101,142 15,333 2,851,525 $ $ 260,632 3,112,157 2,094,252 289,934 67,091 41,471 2,492,748 $ 2,768,642 (1,762,660) $ (1,762,660) $ 71 (1,492,944) $ (1,492,873) FY13 Actuals $ $ FY13 Budget $ $ 2,178,807 631,426 102,591 10,000 2,922,824 $ 3,196,923 $ $ (1,834,131) $ (1,834,131) $ $ 2,025,728 333,131 57,929 25,471 2,442,260 $ 2,702,842 $ $ 1,171 (1,660,724) $ (1,659,553) 2,391,026 1,083,088 99,845 10,000 3,583,959 254,827 $ FY13 Actuals $ 28,516 1,500 550,000 900 5,000 976,092 2,021,951 3,583,959 FY14 Budget 260,583 FY13 Budget $ 21,500 2,084 280 3,260 1,171 754,412 1,659,553 2,442,260 FY14 Budget FY13 Actuals 274,099 FY12 Actuals $ 48,886 900 5,000 1,033,907 1,834,131 2,922,824 275,894 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 278,364 900 5,000 804,601 1,762,660 2,851,525 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 3,838,786 FY14 Budget $ (2,021,951) $ (2,021,951) (260,632) (275,894) (274,099) (260,583) (254,827) $ (2,023,292) $ (1,768,767) $ (2,108,230) $ (1,920,136) $ (2,276,778) FY14 Adopted Budget 284 Justice System Sheriff Program Financial Statement: Support Services Performance Measures Percentage of customers Very Satisfied with Support Services (maintenance) Percentage of customers Very Satisfied with Support Services (custodial) Percentage of customers Very Satisfied with Support Services (finance) Percentage of customers Very Satisfied with Support Services (IT) Percentage of customers Very Satisfied with Support Services (communications) Percentage of customers Very Satisfied with Support Services (warrants) Percentage of customers Very Satisfied with Support Services (HR) Percentage of customers Very Satisfied with Support Services (administrative team) Amount of funding applied for through grants Amount of funding received through grants Number of CERT classes/Citizen's Academies Number of green projects maintained Percentage of employees with five plus years of service Percentage of successful clients completing deferred prosecution Coconino County, Arizona FY12 FY13 FY14 90% N/A 90% 90% N/A 90% 90% 90% N/A N/A 90% 90% 90% N/A 90% 90% 90% N/A N/A 90% 90% 90% N/A 90% $800,000 $500,000 18 18 61% 84% $750,000 $500,000 20 18 68% 78% $1,561,284 $600,000 20 18 79% 78% FY14 Adopted Budget 285 Justice System Sheriff Department Staffing (Full Time Equivalents) Positions by Title Accounting Technician II Administrative Manager Administrative Manager, Senior Administrative Operations Manager Administrative Specialist I Administrative Specialist II Administrative Specialist III Case Worker Chief Deputy Sheriff Commander-Admin Services Commander-Detention Services Commander-Operations Communicable Disease Investigator Communication/Information Systems Manager Community Programs Planner Corporal Correctional Medical Director Correctional Nurse Correctional Nurse Supervisor Crime Scene Investigator Custodian Custodian, Lead Dental Assistant Deputy Sheriff Detective Detention Cook Detention Facility Lieutenant Detention Maintenance Supervisor Detention Maintenance Technician Detention Officer I Detention Officer II Detention Sergeant Detention Support Specialist Elected Official Extradition Warrant Clerk Food Services Manager Human Resources Generalist Lieutenant Mental Health Clinician Program Coordinator Public Health Dentist Sergeant Substance Abuse Counselor Substance Abuse Technician Systems Administrator Systems Specialist Technical Services Manager Technical Specialist I Coconino County, Arizona FY12 1.00 4.00 1.00 5.50 4.00 2.00 1.00 1.00 1.00 1.00 0.25 1.00 1.00 4.00 1.00 8.00 1.00 1.00 3.50 1.00 0.38 40.00 6.00 5.50 3.00 1.00 3.00 32.00 51.00 16.00 32.00 1.00 4.00 1.00 5.00 1.00 1.00 0.20 9.00 1.80 2.00 4.00 1.00 3.00 FY14 Adopted Budget FY13 1.00 1.00 1.00 1.00 5.50 5.00 2.00 1.00 1.00 1.00 1.00 0.25 1.00 1.00 4.00 1.00 8.00 1.00 1.00 3.50 1.00 0.38 40.00 6.00 5.50 3.00 1.00 3.00 32.00 52.00 16.00 31.00 1.00 4.00 1.00 1.00 5.00 1.00 1.00 0.20 9.00 2.00 2.00 4.00 1.00 3.00 FY14 1.00 1.00 1.00 1.00 5.50 5.00 2.00 1.00 1.00 1.00 1.00 0.25 1.00 1.00 4.00 1.00 8.00 1.00 1.00 3.73 1.00 0.38 36.75 6.00 5.50 3.00 1.00 3.00 32.00 53.00 16.00 31.00 1.00 4.00 1.00 1.00 5.00 1.00 1.00 0.20 9.00 2.00 2.00 1.00 4.50 1.00 - 286 Justice System Sheriff Department Staffing (Full Time Equivalents) Positions by Title (continued) Technical Specialist II Trades Manager Treatment Supervisor Total Positions  FY12 1.00 1.00 269.13 FY13 1.00 1.00 269.33 FY14 2.00 1.00 1.00 267.81 Note that the Sheriff’s Office Pilot Compensation Plan removed 3.25 unfilled Deputy FTEs in exchange for salary increases to the remaining uniformed officers. Coconino County, Arizona FY14 Adopted Budget 287 Justice System Superior Court 200 North San Francisco Street, Flagstaff, AZ 86001 (928) 679-7500 Gary Krcmarik, Court Administrator The Superior Court of Arizona in Coconino County is part of the State’s only general jurisdiction court. Generally, there are two major categories of cases heard in Superior Court: criminal and civil. Program Descriptions Program SPA Description CV The Superior Court's Alternative Dispute Resolution (ADR) program offers mediation as an alternative to the traditional litigation process and aims to assist two (or more) disputants in reaching an agreement in civil, probate, guardianship and domestic relations cases. Conciliation Court CV At little or no cost to participants, the Conciliation Court program provides parent education, counseling mediation and custody evaluation services for families going through separation, divorce or paternity issues. Court Operations PS Court Operations provides leadership and operational management for the daily operations and long-range judicial and non-judicial activities of the court system. DUI/Drug Court PS The DUI/Drug Court program is an alternative to traditional prosecution for eligible drug and alcohol related offenders. Integrated Family Court CV The program provides over 400 families (with children) involved in divorce/domestic relations cases with access to the judicial system under the auspices of "one family - one judge" for a coordinated approach to each case. Judicial Services PS The Judicial Services program provides court-ordered case-related judicial services. CV The Law Library and Self-Help Center serves the legal information needs of the County, including legal professionals and citizens, particularly those representing themselves in legal matters (“pro pers”). Alternative Dispute Resolution Law Library/Self-Help Center Goals and Objectives     For FY14 the department plans to expand Veterans Court services that are not available to veterans through the Veteran’s Administration and provide services to more cases in Justice Court and Municipal Court. Also for FY14, a primary goal is to expand Mental Health Court services to non-seriously mentally ill defendants. A longer-term goal is to explore reducing DUI/Drug Court services (reduce from 70 participants to 50) due to lack of funding for the program. Current funding will be depleted by FY17. A second long-term objective is to implement an evidence-based home detention program to provide alternatives to jail. Coconino County, Arizona FY14 Adopted Budget 288 Justice System Superior Court Opportunities and Challenges     Through the Justice 2030 long-range strategic planning process, the Courts work to proactively respond to the many trends that impact the system such as the increase in County population; increase in aging population, increase in diverse minority populations; increase in need for veteran services and mental health services; economic downturns; technology revolution; local, state and federal policy changes; unfunded mandates; caseload trends, and complexity of cases. There is a greater expectation from court customers to take care of business on-line 24 hours per day from anywhere in the world instead of in-line at a public counter. The trend is to also use existing and emerging technologies to improve efficiencies. An alarming number of mentally ill misdemeanants, often charged with social crimes, are coming to the attention of the criminal courts. Not only are the numbers increasing but the defendants are presenting in court with far more severe symptoms that require immediate management. The Courts role has shifted to one of linking and referring defendants in an environment where there is limited access to treatment. Due to societal changes there is an increasing need for better security for County employees, our partners (law enforcement officers, mental health professionals and attorneys), and the public who visit our facilities. The Courts should always remain an iconic secure haven to employees and all who enter Arizona Court facilities. Coconino County, Arizona FY14 Adopted Budget 289 Justice System Superior Court x x x x x x x x x x x x Law Library/Self-Help Center x Judicial Services x Integrated Family Court x DUI/Drug Court x Court Operations Conciliation Court Strategic Priority Area Alignment Alternative Dispute Resolution Programs Strategies Community Vitality (CV) Create and maintain "adequate" resources for programs that provide a "safety net" for vulnerable populations. Create opportunities for citizens to strengthen their communities. Support arts, recreation, culture, life-long learning and enrichment opportunities to enhance the quality of life for all citizens. Develop, strengthen and support programs to encourage youth and families from diverse backgrounds and perspectives feel welcome and engaged in their communities. Increase efficiencies and reduce redundancies by pooling resources through internal and external partnerships to "improve the quality of life for Coconino County resident". Continue the development of emergency preparedness plans and partnerships to prepare County communities in the result of an emergency. Create the service delivery infrastructure and technology to connect employees and citizens to resources provided by the County. x x x x x Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget x x x x x x x x x x x x x x x x 290 Justice System Superior Court Financial Summary The majority of the Superior Court’s revenue comes from General Fund support, with smaller amounts funded by use of their fund balances and transfers in from other funds. The department finished FY13 2% above their revenue budget, due to the receipt of unexpected fines, fee and forfeitures. FY14 budgeted revenue is being increased by 9% to account for federal and state grants that have yet to be awarded. The Superior Court finished FY13 4% under their revised expenditure budget of $3,654,950. This variance is due to a variety of operating savings in Judicial Services and lower treatment costs for the DUI/Drug Court program. The FY14 adopted expenditure budget of $3,798,072 is 4% higher than their FY13 budget. This variance is due to potential increased expenditures for the unawarded grants mentioned above as well as increased salary/ERE costs from reinstating merit increases for eligible employees. The following charts illustrate the Superior Court’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program Court Operations - 62% General Fund Support - 73% Conciliation Court - 2% Unawarded Grants - 1% Use of Fund Balance - 8% Transfers In - 7% Charges for Services - 6% Federal and State Grants 5% Expenditures by Category Operations - 28% DUI/Drug Court - 13% ADR - 1% Law Library 5% Integrated Family Court - 7% Expenditures by Strategic Priority Area Travel - 1% Community Vitality - 15% Public Safety - 85% Salary/ERE - 71% Coconino County, Arizona Judicial Services - 10% FY14 Adopted Budget 291 Justice System Superior Court Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Fines, Fees, & Forfeits Unawarded Grants Investment Income Contributions Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 205,941 234,297 487 12,481 5,752 1,557 296,432 122,563 2,635,433 3,514,943 FY13 Budget $ $ FY12 Actuals 2,598,492 933,270 56,237 8,000 10,000 3,605,999 $ $ 862,708 4,468,707 2,567,961 871,712 73,879 1,391 3,514,943 $ 4,377,651 $ $ 15,000 (2,611,910) (30,436) $ (2,627,346) $ 7,290 (2,610,441) (32,282) $ (2,635,433) $ $ 2,601,137 979,576 56,237 8,000 10,000 3,654,950 $ 4,671,544 $ $ 6,500 (2,618,346) (43,278) $ (2,655,124) $ $ 2,593,084 833,496 52,934 5,318 5,991 3,490,824 $ 4,507,418 $ $ 8,194 (2,585,378) (78,650) $ (2,655,834) 2,676,506 1,044,020 56,237 8,000 13,309 3,798,072 756,784 $ FY13 Actuals $ 198,096 211,400 55,000 5,040 13,000 1,000 275,736 285,273 2,753,527 3,798,072 FY14 Budget 1,016,594 FY13 Budget $ 171,712 222,725 18,716 4,613 3,005 2,079 283,232 128,908 2,655,834 3,490,824 FY14 Budget FY13 Actuals 1,016,594 FY12 Actuals $ 198,096 212,400 5,040 10,000 1,000 268,153 305,137 2,655,124 3,654,950 FY13 Actuals FY13 Budget 862,708 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 189,032 233,850 9,540 12,000 1,000 287,606 245,625 2,627,346 3,605,999 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 4,554,856 FY14 Budget $ 6,500 (2,693,488) (66,539) $ (2,753,527) (862,708) (862,708) (1,016,594) (1,016,594) (756,784) $ (3,490,054) $ (3,498,141) $ (3,671,718) $ (3,672,428) $ (3,510,311) FY14 Adopted Budget 292 Justice System Superior Court Program Financial Statement: Alternative Dispute Resolution (ADR) FY12 Budget Revenues and Other Sources Charges for Services General Fund Support Total Funding Sources $ 12,000 28,548 40,548 $ $ $ $ 51,645 $ $ $ Number of referrals to ADR Percentage of mediated cases - agreements $ 33,300 4,869 383 38,552 $ $ 49,641 $ $ (39,645) (28,206) (28,206) $ 33,118 7,000 400 40,518 $ (39,295) $ $ $ 53,477 $ $ (31,518) (31,518) $ $ (44,477) $ 33,416 5,569 251 39,236 52,251 $ $ (27,666) (27,666) $ $ (40,681) 34,909 7,000 400 42,309 9,906 $ 52,215 FY14 Budget $ $ (13,015) $ 8,000 34,309 42,309 FY14 Budget FY13 Actuals (12,959) $ $ 13,015 FY13 Budget $ 11,570 27,666 39,236 FY14 Budget FY13 Actuals 12,959 (11,088) $ FY13 Actuals FY13 Budget FY12 Actuals (28,548) (28,548) 9,000 31,518 40,518 11,088 (11,097) Performance Measures Coconino County, Arizona $ FY12 Budget Net Indirect Support Total County Support $ 11,097 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ 10,346 28,206 38,552 FY13 Budget FY12 Actuals 33,148 7,000 400 40,548 Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (34,309) (34,309) (9,906) $ (44,215) FY12 FY13 FY14 32 48% 29 57% 34 60% FY14 Adopted Budget 293 Justice System Superior Court Program Financial Statement: Conciliation Court FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ 21,379 46,484 2,117 8,755 78,735 $ $ $ 33,148 44,500 4,500 82,148 $ 33,299 42,082 3,354 78,735 $ 93,245 $ 89,823 - $ $ (11,097) 9,000 44,400 1,000 27,718 82,118 $ - $ 33,118 44,500 4,500 82,118 $ Number of attendees to the parent information class Number of clients referred to counseling Number of mediations Percentage of full/partial mediated parenting time agreements Number of evaluations (11,088) $ $ $ 95,077 $ $ - $ $ (12,959) $ 33,415 41,439 5,067 79,921 92,935 $ - $ $ $ (13,014) 34,909 44,500 4,500 83,909 9,906 $ 93,815 FY14 Budget $ - $ (13,014) $ 9,000 44,400 1,000 29,509 83,909 FY14 Budget FY13 Actuals (12,959) $ $ 13,014 FY13 Budget $ 6,325 44,733 658 28,205 79,921 FY14 Budget FY13 Actuals 12,959 (11,088) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 11,088 (11,097) $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 11,097 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 9,000 48,600 1,500 23,048 82,148 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (9,906) $ (9,906) FY12 FY13 FY14 323 11 109 73% 24 291 5 130 73% 19 305 6 125 73% 24 FY14 Adopted Budget 294 Justice System Superior Court Program Financial Statement: Court Operations FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Fines, Fees, & Forfeits Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 47,002 89,375 487 4,007 (21,502) 2,014,724 2,134,093 FY13 Budget $ $ FY12 Actuals 2,007,429 154,474 30,812 8,000 10,000 2,210,715 $ $ 666,262 2,876,977 1,975,996 123,456 33,250 1,391 2,134,093 $ 2,799,721 (2,033,409) $ (2,033,409) $ (2,014,724) $ (2,014,724) FY13 Actuals $ $ FY13 Budget $ $ 1,986,345 144,474 30,812 8,000 10,000 2,179,631 $ 2,957,770 $ $ (2,009,650) $ (2,009,650) $ $ 1,986,919 135,100 32,646 5,991 2,160,657 $ 2,937,487 $ $ 1,038 (2,020,656) $ (2,019,618) 2,147,513 144,474 30,812 8,000 13,309 2,344,108 606,994 $ FY13 Actuals $ 74,484 88,000 2,000 16,854 2,162,770 2,344,108 FY14 Budget 776,830 FY13 Budget $ 53,824 84,046 18,716 1,715 839 (18,102) 2,019,618 2,160,657 FY14 Budget FY13 Actuals 778,139 FY12 Actuals $ 74,484 88,000 2,000 5,497 2,009,650 2,179,631 665,628 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 73,505 100,000 2,000 1,801 2,033,409 2,210,715 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 2,951,102 FY14 Budget $ (2,162,770) $ (2,162,770) (666,262) (665,628) (778,139) (776,830) (606,994) $ (2,699,671) $ (2,680,352) $ (2,787,789) $ (2,796,448) $ (2,769,764) FY14 Adopted Budget 295 Justice System Superior Court Program Financial Statement: Court Operations Performance Measures Total number of criminal cases filed Total number of criminal cases disposed Percent clearance rate for criminal cases disposed Percentage of criminal cases disposed within 100 days (goal: 90 percent) Percentage of criminal cases disposed within 180 days (goal: 98 percent) Total number of domestic relations cases filed Total number of domestic relations cases disposed Percent clearance rate for domestic relations cases disposed Percentage of domestic relations cases disposed within 150 days (goal: 90 percent) Percentage of domestic relations cases disposed with 365 day (goal: 100 percent) Total number of civil cases filed Total number of civil cases disposed Percent clearance rate for civil cases disposed Percentage of civil cases disposed within one year (goal: 90 percent) Percentage of civil cases disposed with two years (goal: 100 percent) Annual Court Customer Survey: I was treated with courtesy and respect: Agree/Strongly Agree Annual Court Customer Survey: Court staff paid attention to my needs: Agree/Strongly Agree Annual Court Customer Survey: The court makes reasonable efforts to remove physical and language barriers to service: Agree/Strongly Agree Annual Court Customer Survey: I was able to get my court business done in a reasonable amount of time: Agree/Strongly Agree Annual Court Customer Survey: I felt safe in the courthouse: Agree/Strongly Agree Annual Customer Survey: The forms I needed were clear and easy to understand: Agree/Strongly Agree Annual Customer Survey: I easily found the courtroom or office I needed: Agree/Strongly Agree Annual Customer Survey: Finding the courthouse was easy: Agree/Strongly Agree Annual Customer Survey: The Court's hours of operation made it easy for me to conduct my business: Agree/Strongly Agree Annual Customer Survey: The Court's website was useful: Agree/Strongly Agree Coconino County, Arizona FY12 FY13 FY14 943 732 78% 900 814 90% 930 850 91% 40% 36% 36% 72% 69% 70% 918 729 79% 625 725 116% 630 660 105% 77% 71% 71% 83% 92% 92% 716 633 88% 92% 98% 873 884 101% 90% 97% 880 890 101% 90% 97% 91% 94% 94% 89% 92% 92% 85% 84% 84% 83% 89% 89% 94% 93% 93% 88% 97% 97% 90% 94% 94% 91% 95% 95% 86% 97% 97% 66% 75% 75% FY14 Adopted Budget 296 Justice System Superior Court Program Financial Statement: DUI/Drug Court FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 184,693 282,300 13,600 480,593 $ $ 542,492 179,743 276,520 14,389 470,652 $ 530,661 - $ $ (61,899) 114,612 7,500 2,000 179,000 209,760 512,872 $ (1,469) (1,469) $ 196,222 303,050 13,600 512,872 $ (61,478) Number of participants in DUI/Drug Court program Number of crimes committed while in program Percentage of clean urinalysis/breath tests Number of drug-free babies born to female DUI/Drug Court participants Percentage of participants employed and/or attending school Number of case processing days for DUI/Drug Court cases Number of graduates Number of terminations (non-graduates) $ $ $ 590,129 $ $ - $ $ (77,257) $ 201,811 234,065 3,444 5,318 444,639 526,082 $ $ (32,968) (32,968) $ $ (114,411) 185,955 303,050 13,600 502,605 52,640 $ 555,245 FY14 Budget $ - $ (81,443) $ 114,612 7,500 2,000 186,583 191,910 502,605 FY14 Budget FY13 Actuals (77,257) $ $ 81,443 FY13 Budget $ 110,878 18,353 1,884 194,079 86,477 32,968 444,639 FY14 Budget FY13 Actuals 77,257 (60,009) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 60,009 (61,899) $ 114,612 21,631 6,169 207,279 119,493 1,469 470,652 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 61,899 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 106,527 4,250 6,000 198,453 165,363 480,593 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals (52,640) $ (52,640) FY12 FY13 FY14 121 10 98% 0 84% 87 42 9 135 8 97% 1 84% 60 56 8 125 12 97% 1 84% 150 50 9 FY14 Adopted Budget 297 Justice System Superior Court Program Financial Statement: Integrated Family Court (IFC) FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Contributions Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 288,566 50,250 1,000 339,816 $ $ $ 435,275 291,927 51,021 6,061 349,009 $ $ 446,226 $ $ (410,775) 7,290 (334,545) (327,256) $ 300,867 58,806 1,000 360,673 $ (424,472) $ $ $ 476,216 $ $ $ 6,500 (335,511) (329,011) $ (444,554) FY14 Adopted Budget $ 281,548 49,899 2,545 333,991 444,568 $ $ 7,156 (326,418) (319,262) $ $ (429,838) 215,783 53,750 1,000 270,533 61,246 $ 331,779 FY14 Budget $ $ (110,577) $ 6,500 13,000 251,033 270,533 FY14 Budget FY13 Actuals (115,543) $ $ 110,577 FY13 Budget $ 686 7,152 10 3,005 3,877 319,262 333,991 FY14 Budget FY13 Actuals 115,543 (97,217) $ FY13 Actuals FY13 Budget FY12 Actuals 15,000 (330,316) (315,316) 6,500 10,000 15,162 329,011 360,673 97,217 (95,459) $ 22,948 7,290 197 5,752 (14,434) 327,256 349,009 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 95,459 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 9,000 12,000 3,500 315,316 339,816 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 6,500 (257,533) (251,033) (61,246) $ (312,279) 298 Justice System Superior Court Program Financial Statement: Integrated Family Court (IFC) Performance Measures Percentage of IFC cases that do not have contested hearings or trials (prior to the IFC program, 58% of cases did not have contested hearings or trials) Number of IFC individuals referred to services (includes FLAP referrals) Number of clients served through the Family Law Assistance Program (FLAP) Percentage of FLAP clients reporting that they feel more comfortable with the court process after receiving FLAP services (goal is 75 percent) Number of parents who attended the Cooperative Parenting Education Class Percentage of parents who respond that civility with the other parent has increased by 50 percent (this demonstrates that family conflict is reduced and cooperation is increased) IFC Survey Results: Percentage of client satisfaction with the Cooperative Parenting Education Class: Very Satisfied IFC Survey Results: Percentage of client satisfaction with the Cooperative Parenting Education Class: Strongly Satisfied IFC Survey Results: Percentage of client satisfaction with the Cooperative Parenting Education Class: Satisfied IFC Survey Results: Percentage of client satisfaction with the Cooperative Parenting Education Class: Somewhat Satisfied IFC Survey Results: Percentage of client satisfaction with the Cooperative Parenting Education Class: Not Satisfied Number of domestic relations cases filed with children Percentage of domestic relations cases with children that are disposed of within 180 days (prior to the IFC program, 50 percent disposed within 180 days) The average number of days between filing and disposition of domestic relations cases with children (prior to the IFC program, the average number of days was 220) Number of children who attended Rollercoasters classes Coconino County, Arizona FY12 FY13 FY14 95% 95% 95% 698 707 706 427 429 428 99% 96% 97% 54 48 52 75% 65% 70% 40% 43% 43% 30% 45% 45% 25% 11% 11% 5% 0% 0% 0% 1% 1% 306 255 280 76% 62% 65% 147 127 130 25 24 27 FY14 Adopted Budget 299 Justice System Superior Court Program Financial Statement: Judicial Services FY12 Budget Revenues and Other Sources Unawarded Grants Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 288,220 4,965 293,185 $ $ 5 23,244 261,172 284,421 $ 270,677 13,744 284,421 47,000 273,185 320,185 $ 293,185 $ 284,421 $ 315,220 4,965 320,185 $ $ $ (261,172) (261,172) $ 320,185 $ (261,172) $ $ $ (273,185) (273,185) $ $ (273,185) FY14 Adopted Budget $ $ 260,325 6,791 267,117 $ 267,117 $ $ $ (238,304) (238,304) $ (238,304) 375,185 FY14 Budget $ $ $ 370,220 4,965 375,185 - FY13 Actuals $ 55,000 47,000 273,185 375,185 FY14 Budget - $ 363 28,450 238,304 267,117 FY14 Budget FY13 Actuals FY13 Budget - (248,185) $ - FY12 Actuals (248,185) (248,185) FY13 Actuals FY13 Budget - $ - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 45,000 248,185 293,185 FY12 Budget Expenditures and Other Uses Operations Travel Total Uses of Funds FY12 Actuals (273,185) (273,185) - $ (273,185) 300 Justice System Superior Court Program Financial Statement: Judicial Services Performance Measures Jury Surveys: How would you rate the courteousness of the court staff? Extremely Courteous Jury Surveys: How would you rate the courteousness of the court staff? Courteous Jury Surveys: How would you rate the courteousness of the court staff? Neither Courteous Nor Discourteous Jury Surveys: How would you rate the courteousness of the court staff? Discourteous Jury Surveys: How would you rate the courteousness of the court staff? Extremely Discourteous Jury Surveys: How would you rate the courteousness of the court staff? No Response Jury Surveys: Overall, how satisfied were you with your jury service experience in the court? Very Satisfied Jury Surveys: Overall, how satisfied were you with your jury service experience in the court? Satisfied Jury Surveys: Overall, how satisfied were you with your jury service experience in the court? Neither Jury Surveys: Overall, how satisfied were you with your jury service experience in the court? Unsatisfied Jury Surveys: Overall, how satisfied were you with your jury service experience in the court? Very Unsatisfied Jury Surveys: Overall, how satisfied were you with your jury service experience in the court? No Response Jury Surveys: How would you rate this jury experience with your previous experiences? Better Jury Surveys: How would you rate this jury experience with your previous experiences? Same Jury Surveys: How would you rate this jury experience with your previous experiences? Worse Coconino County, Arizona FY12 FY13 FY14 64% 70% 70% 31% 26% 26% 2% 2% 2% 1% 1% 1% 1% 1% 1% 1% 0% 0% 34% 33% 33% 39% 42% 42% 20% 19% 19% 4% 3% 3% 1% 1% 1% 2% 2% 2% 38% 38% 0% 49% 49% 0% 5% 5% 0% FY14 Adopted Budget 301 Justice System Superior Court Program Financial Statement: Law Library/Self-Help Center FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 51,508 106,526 960 158,994 $ $ 175,890 53,696 103,088 2,697 159,481 $ 177,158 (1,888) (1,888) (18,784) 57,000 40 1,000 89,153 11,760 158,953 $ $ $ (2,606) (2,606) $ 51,467 106,526 960 158,953 $ (20,284) Number of Law Library and Self-Help Center customers (walk-in and phone) Number of online reference questions answered by the Law Librarian Number of clients surveyed who found the Law Library resources they needed Number of free legal packets available in English and Spanish Number of free legal packets provided to customers (walk-in and e-mail) Number of Law Library books used Number of Law Library online legal database searches $ $ $ 178,691 $ $ (11,760) (11,760) $ $ (31,498) $ 55,975 107,098 2,189 165,263 186,979 $ $ (18,016) (18,016) $ $ (39,732) 57,437 121,026 960 179,423 16,092 $ 195,515 FY14 Budget $ $ (21,716) $ 57,000 40 1,000 89,153 32,230 179,423 FY14 Budget FY13 Actuals (19,738) $ $ 21,716 FY13 Budget $ 56,871 (17) 1,240 89,153 18,016 165,263 FY14 Budget FY13 Actuals 19,738 (17,678) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 17,678 (16,896) $ 59,171 (14) 1,557 89,153 7,007 2,606 159,480 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 16,896 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 60,000 40 1,000 89,153 6,913 1,888 158,994 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (32,230) (32,230) (16,092) $ (48,322) FY12 FY13 FY14 15,043 15,700 15,700 212 200 200 86% 89% 89% 79 6,495 813 2,106 79 6,600 700 1,700 79 6,000 700 1,700 FY14 Adopted Budget 302 Justice System Superior Court Department Staffing (Full Time Equivalents) Positions by Title Administrative Manager, Senior Administrative Support II ADR Coordinator Bailiff II Bailiff III (Deputy Chief) Bailiff, Chief Caseflow Manager Commissioner/Judge Court Administrator Deputy Court Administrator Drug Court Coordinator IFC Coordinator Judicial Assistant Judicial Specialist Law Library Specialist Official Court Reporter Superior Court Judge Superior Court Judge Pro Tem Surveillance Officer Total Positions  FY12 1.00 1.00 2.50 1.00 1.00 1.00 0.50 1.00 1.00 1.00 1.00 6.50 2.00 1.00 5.00 5.00 1.00 0.95 33.45 FY13 1.00 0.63 1.00 2.50 1.00 1.00 1.00 0.50 1.00 1.00 1.00 1.00 6.50 2.00 1.00 5.00 5.00 1.00 1.20 34.33 FY14 1.00 0.63 1.00 2.50 1.00 1.00 1.00 0.50 1.00 1.00 1.00 1.00 6.50 2.00 1.00 5.00 5.00 1.00 1.20 34.33 Please note that while there have been no staff changes in the most recent fiscal year, there have been a few minor changes to the Superior Court’s office since FY12. The department increased their administrative staff by .63 FTEs and their Surveillance Officers by .25 FTEs. Coconino County, Arizona FY14 Adopted Budget 303 Health and Social Services 304 Health and Social Services Service Area Summary Public Health Services District Community Services Career Center Description of Services The Health and Social Services service area includes the Career Center, Community Services, and the Public Health Services District. This area provides programs in basic education, employment success skills, academic classes and vocational training for adult and youth participants, services to isolated elderly and less fortunate residents including housekeeping, the Meals on Wheels program, housing assistance and transportation services, protection against environmental hazards, and the promotion of healthy social and family behaviors. The departments’ shared purpose is to create a healthy, prosperous and responsible community of people who have the continuous capacity to maximize resources and productively direct their lives. Per Capita Costs Over the last five years, the per capita cost for services provided by departments within the Health and Social Services service area has been on the incline. This is due largely in part to the increased demand for services in this area due to the recovery following the Great Recession. Many residents of Coconino County are in need of utility assistance, clinic services, or job training. The per capita cost for services provided by the Career Center doubled from FY12 to FY14. The Career Center’s only source of revenue is Federal and State grants so their revenue is dependent on annual appropriation each year. There is also a large increase in per capita costs for Community Services, which is primarily due to the anticipation of a full staff for FY14. The department has had significant vacancy savings over the past two years. The Public Health Services District is also heavily funded through Federal and State grants, which are subject to appropriation each year. In addition, the District pays for mandated services, such as AHCCCS and ALTCS, which are on a steady incline annually. The chart below shows a five year history of the per capita cost of services for the Health and Social Services service area: $170 $165 $160 $155 $150 $145 $140 $135 $130 $125 FY10 Actual Coconino County, Arizona FY11 Actual FY12 Actual FY13 Actual FY14 Adopted Budget FY14 Budget 305 Health and Social Services Service Area Summary The table below shows a three year history of the per capita cost of services for departments within the Health and Social Services service area: Department FY12 Actuals FY13 Actuals FY14 Budget Career Center Community Services Health Total $ $ $ Coconino County, Arizona $ 5.93 44.98 99.20 150.11 $ 7.93 40.01 106.49 154.44 FY14 Adopted Budget $ 10.55 44.36 110.10 165.01 Change: FY13 to FY14 32.96% 10.88% 3.39% 6.85% 306 Health and Social Services Career Center 2625 North King Street, Flagstaff, AZ 86004 (928) 679-7400 Carol Curtis, Director The Career Center provides an atmosphere in which all job seekers - entry level through highly experienced have easy access to the resources needed to secure a job with a great employer. Program Descriptions SPA Description Economic Development Programs Re-Employment and Rapid Response Program EV&D The original grant was designed to reduce unemployment rates by subsidizing jobs for skilled people to return to work. Even with a new Act of Congress to reduce unemployment, the original goal remains: get people the skills they need to work. Workforce and Economic Development Administration O&FH This program provides administrative support to the Workforce and Economic Development programs that promote the County strategies of Economic Vitality and Development and Community Vitality. EV&D The Workforce Investment Act provides funds for programs to educate, train, re-train and retain a qualified workforce of all ages and abilities. Funds are primarily targeted to low income people and provide an avenue to increased financial success for vulnerable residents. Workforce Programs Adult and Youth Education and Job Training Goals and Objectives    “Doing More with More”: In FY14 the department will continue to seek to diversify grants and funding sources by applying for new grant opportunities and by networking with partners on large visionary grants. Regional workforce and economic development partnerships will continue to be a focus for capitalizing on grant opportunities and maximizing resources. Increased emphasis on grants that allow partners to work together to fulfill employer and job seeker needs will help eliminate competition and duplication of services. “Thinking and Acting Entrepreneurially”: For FY15, if no federal or state resources exist for youth summer employment, and their unemployment rates remain high, we will seek funds from the County Board of Supervisors to implement the Teenworks program again. This highly successful program, which twice won the ‘Governors Award for Youth Leadership’, will put youth to work in their communities and neighborhoods. Longer-term objectives include:  Continue grant writing and hire staff to develop grant funded programs.  Implement programs, grants, decisions and strategies developed in year one to further establish the Career Center as a necessary partner in economic development.  Continue increased focus on Veterans re-employment.  Diversify our funding offerings by seeking funds for local employers from the Arizona Job Training Fund and other tax credits made possible through the Arizona Commerce Authority.  Investigate establishing a model for fee-based services that the Career Center can perform as a way to generate a non-grant revenue source. Opportunities and Challenges     The major challenge to this department is the volatility and uncertainty of short-term and long-term federal and state funding. Another challenge is the sluggish economy, resulting in both a high number of unemployed and underemployed individuals as well as employers who are downsizing and ‘hesitant to hire’. The department also faces a growing need for a highly-trained workforce, ready to meet specific requirements of topnotch, high paying employers. A final challenge is the mismatch of applicants to grant eligibility requirements due to both outmoded, restrictive eligibility mandates and to the current location of the Career Center. Coconino County, Arizona FY14 Adopted Budget 307 Health and Social Services Career Center Adult and Youth Education and Job Training Workforce and Economic Development Administration Strategic Priority Area Alignment Re-Employment and Rapid Response Programs Strategies Economic Vitality and Development (EV&D) Business Development and Retention x x Workforce Training x x Education x x Organizational and Fiscal Health (O&FH) Strategies Align and implement planning efforts to balance revenues and expenditures, create and maintain mission crucial infrastructure and processes; and develop accountability around the county's programs and service evaluation process and strategic priority area outcomes. As employees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional development, career progression and competitive compensation. Continue to position Coconino County as a leader and role model for responsible and effective government. Develop an organizational culture where every employee understands how they each contribute positively through alignment with the County’s mission, vision, values and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all levels and between all levels of the organization. Engage citizens and community and governmental partners in planning, identifying priorities, addressing challenges and expanding the understanding of the value of county services. Ensure and enhance the statutory foundation of county governance to protect and maintain a fair and equitable community structure. Maintain our long-term conservative budget strategy while identifying appropriate revenue sources to maintain or increase critical services. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Recruit, train and retain a qualified and diverse workforce. Coconino County, Arizona FY14 Adopted Budget x x x x x 308 Health and Social Services Career Center Financial Summary All of the Career Center’s revenue is supplied by Federal and State grants, with no dollars coming from the County’s General Fund. The department fell 48% short of their FY13 revenue budget due to the budgeting of an entire grant that wasn’t fully received in the fiscal year. Their revenue budget for FY14 is 12% lower than FY13, also due to changes in grant funding. For FY13 the Career Center finished 33% under their revised expenditure budget of $1,624,005. This variance is due to the previously mentioned grant, as well as savings from unfilled staff positions. As with their FY14 revenue budget, the Career Center’s FY14 adopted expenditure budget will decrease due to the timing of grant funding. Their FY14 expenditure budget of $1,441,547 is 11% lower than in FY13. The following charts illustrate the Career Center’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program Re-Employment & Rapid Response - 40% Use of Fund Balance - 1% Federal & State Grants - 99% Expenditures by Category Travel - 4% Operations - 39% Salary/ERE - 57% Coconino County, Arizona Adult & Youth Education and Job Training - 52% Administration - 8% Expenditures by Strategic Priority Area Organizational & Fiscal Health - 8% Economic Vitality & Development - 92% FY14 Adopted Budget 309 Health and Social Services Career Center Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 1,064,202 482,678 42,324 1,589,204 $ $ $ $ 1,737,417 565,265 209,804 35,668 810,737 $ 981,583 $ $ (152,707) (4,494) (4,494) $ $ 798,073 752,682 73,250 1,624,005 (175,340) $ $ $ 1,687,826 $ $ $ - $ FY14 Adopted Budget (63,821) $ 610,756 452,607 20,793 1,084,156 1,227,777 $ $ (1,450) (1,450) $ $ (145,071) 817,571 566,526 57,450 1,441,547 126,439 $ 1,567,986 FY14 Budget $ $ (143,621) $ 1,431,744 9,803 1,441,547 FY14 Budget FY13 Actuals (63,821) $ $ 143,621 FY13 Budget $ 844,716 900 (29) 237,119 1,450 1,084,156 FY14 Budget FY13 Actuals 63,821 (170,846) $ FY13 Actuals FY13 Budget FY12 Actuals (4,494) (4,494) 1,623,555 450 1,624,005 170,846 (148,213) $ 799,253 450 474 6,067 4,494 810,737 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 148,213 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,587,202 (2,492) 4,494 1,589,204 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (126,439) $ (126,439) 310 Health and Social Services Career Center Program Financial Statement: Economic Development Programs - Re-Employment and Rapid Response FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 425,095 56,283 14,329 495,707 $ $ 569,957 257,413 44,993 7,776 310,181 $ 407,661 - $ $ (74,250) 409,622 409,622 $ - $ 165,654 214,268 29,700 409,622 $ (97,480) Increase in number of businesses that secure an Enterprise Zone Tax Credit Assist companies in applying for AZ Job Training Funds Dislocated worker employment retention Dislocated worker earnings increase Dislocated worker attainment of credential $ $ $ 435,516 $ $ - $ $ (25,894) $ 86,934 72,617 6,934 166,484 185,803 $ - $ $ $ (19,319) 368,969 180,121 22,400 571,490 68,388 $ 639,878 FY14 Budget $ - $ (19,319) $ 566,939 4,551 571,490 FY14 Budget FY13 Actuals (25,894) $ $ 19,319 FY13 Budget $ 140,315 26,169 166,484 FY14 Budget FY13 Actuals 25,894 (97,480) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 97,480 (74,250) $ 309,731 450 310,181 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 74,250 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 445,997 49,710 495,707 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (68,388) $ (68,388) FY12 FY13 FY14 2 2 N/A N/A 88% $12,000 70% 3 84% $13,120 65% 3 84% $13,120 N/A FY14 Adopted Budget 311 Health and Social Services Career Center Program Financial Statement: Independent Learning Center FY12 Budget Revenues and Other Sources Federal and State Grants Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures $ $ $ 34,114 56,087 2,830 93,031 $ $ $ 87,997 58,586 31,675 420 90,680 $ $ 101,368 $ $ 5,034 - $ - $ (10,687) $ - $ $ - $ - $ - $ $ - - FY12 - $ FY14 Budget $ - $ $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - (10,687) $ FY13 Actuals FY13 Budget FY12 Actuals - - 10,687 5,034 $ 92,547 (1,867) 90,680 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ (5,034) General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 135,285 (42,254) 93,031 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ $ - FY13 $ - FY14 None * Please note that this program has not been funded since FY12 due to lack of grant funding. Coconino County, Arizona FY14 Adopted Budget 312 Health and Social Services Career Center Program Financial Statement: Workforce and Economic Development Administration FY12 Budget Revenues and Other Sources Federal and State Grants Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 170,110 45,307 1,700 217,117 $ $ 234,479 104,834 52,967 1,261 159,063 $ 187,538 - $ $ (17,362) 103,424 103,424 $ - $ 56,422 33,252 13,750 103,424 $ (28,475) Receive no financial findings on the County Single Audit in connection with Career Center grants Receive no financial findings on Arizona Department of Economic Security (DES) Fiscal Monitor regarding WIA and U.S. Department of Labor grants Submit expenditure reports and cash requests to DES by the last day of each month without errors Provide budget status reports to management on a monthly basis Conduct monthly meetings with administrative staff to communicate current department objectives and procedures $ $ $ 112,151 $ $ - $ $ (8,727) $ 52,977 16,134 312 69,423 80,711 $ - $ $ $ (11,289) 55,836 47,403 13,000 116,239 7,327 $ 123,566 FY14 Budget $ - $ (11,289) $ 115,493 746 116,239 FY14 Budget FY13 Actuals (8,727) $ $ 11,289 FY13 Budget $ 61,178 8,245 69,423 FY14 Budget FY13 Actuals 8,727 (28,475) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 28,475 (17,362) $ 160,449 (1,386) 159,063 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 17,362 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 217,117 217,117 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (7,327) $ (7,327) FY12 FY13 FY14 None None None None None None Completed Completed Completed Completed Completed Completed Completed Completed Completed FY14 Adopted Budget 313 Health and Social Services Career Center Program Financial Statement: Workforce Programs - Adult and Youth Education and Job Training FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 434,883 325,001 23,465 783,349 $ $ $ $ 844,984 144,432 80,169 26,212 250,813 $ 285,017 $ $ (66,129) (4,494) (4,494) $ $ 575,997 505,162 29,800 1,110,959 (38,697) $ $ $ 1,140,159 $ $ $ - $ FY14 Adopted Budget (29,200) $ 470,846 363,856 13,547 848,249 961,263 $ $ (1,450) (1,450) $ $ (114,464) 392,766 339,002 22,050 753,818 50,724 $ 804,542 FY14 Budget $ $ (113,014) $ 749,312 4,506 753,818 FY14 Budget FY13 Actuals (29,200) $ $ 113,014 FY13 Budget $ 643,223 900 (29) 202,705 1,450 848,249 FY14 Budget FY13 Actuals 29,200 (34,203) $ FY13 Actuals FY13 Budget FY12 Actuals (4,494) (4,494) 1,110,509 450 1,110,959 34,203 (61,635) $ 236,526 474 9,320 4,494 250,814 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 61,635 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 788,803 (9,948) 4,494 783,349 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (50,724) $ (50,724) 314 Health and Social Services Career Center Program Financial Statement: Workforce Programs - Adult and Youth Education and Job Training Performance Measures Adult entered employment Adult employment retention Adult earning increase Adult attainment of credential Younger youth diploma attainment Younger youth retention rates Younger youth skill attainment Older youth entered employment Older youth retention Older youth earning increase Older youth attainment of credential Youth placement in employment or education Youth attainment of degree or certification Youth literacy and numeracy increase Customer satisfaction (data can no longer be reported as it is only collected on a statewide basis) Coconino County, Arizona FY12 FY13 FY14 71% 84% $11,200 66% 59% 67% 83% 73% 81% $3,000 51.0% N/A N/A N/A 74% 85% $12,500 55% 75% 70% 83% 75% 82% $3,000 49.5% N/A N/A N/A 74% 85% $12,500 N/A N/A N/A N/A N/A N/A N/A N/A 75% 75% 83% 90% 90% N/A FY14 Adopted Budget 315 Health and Social Services Career Center Department Staffing (Full Time Equivalents) Positions by Title Administrative Specialist I Administrative Specialist III Administrative Support II Business Manager Career Coach Director Employer Services Specialist Program Manager I Program Manager III Senior Program Coordinator Skills Trainer Workforce Development Specialist Total Positions  FY12 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 2.00 12.00 FY13 1.00 1.00 1.00 1.00 1.00 1.00 1.00 5.00 12.00 FY14 1.00 1.00 1.00 1.00 1.00 1.00 1.00 5.00 12.00 Although the total number of staff at the Career Center has not changed since FY12, many positions have changed job titles. These changes were implemented in FY13 to create a more generalist staff capable of multiple functions. Coconino County, Arizona FY14 Adopted Budget 316 Health and Social Services Community Services 2625 N. King Street, Flagstaff, AZ 86004 (928) 679-7425 Janet Regner, Director The Community Services Department strives to enhance the well being of the less fortunate and isolated residents of Coconino County by providing food and shelter, opportunities for social interaction, transportation, home care, economic empowerment, and self-sufficiency. Coconino County Community Services also has been the designated Community Action Agency Program for over twenty years and is a leading safety net agency providing case management services integrated with financial assistance. Program Descriptions Program SPA Citizen Empowerment and Community Engagement CV Coconino Rural Env ironment Corps (CREC) C&NR County Social Serv ices CV General Administration O&FH Housing Rehabilitation CV Public Fiduciary CV Senior Serv ices CV Description A s the designated Community A ction A gency for Coconino County , it is the goal of this program to end pov erty at the indiv idual and community level. The Coconino Rural Env ironment Corps (CREC) operates three y outh and y oung adult workforce dev elopment programs prov iding natural and cultural resource conserv ation serv ices benefiting Coconino County communities, residents, and v isitors. County Social Serv ices prov ides serv ices to income qualified indiv iduals in crisis situations working to address the issue of homelessness in our communities. The General Administrativ e program of Community Serv ices prov ides leadership, strategic direction and administrativ e support to the entire department. The Housing Serv ices program assists low-income homeowners in making required health, safety , and efficiency repairs to their home. This program serv es and protects two v ulnerable populations and also decedents for whom there is no one willing and able to take responsibility for their affairs after their deaths. Senior Serv ices prov ides need-based assistance authorized by ex perienced case managers who conduct assessments to identify av ailable resources. Serv ices prov ided include: meals on wheels, housekeeping, personal care and respite for in-home caregiv ers. Goals and Objectives    In FY14 the Community Services Department will conduct a community health assessment to fully implement Results Oriented Management and Accountability (ROMA) standards. In FY14 and beyond Community Services will ensure that financial management adheres to accepted practices and procedures. Over the next five years the department will continue to increase its capacity to achieve results as well as establish and enhance partnerships among supporters and providers of services to low-income people. Opportunities and Challenges    Like many other departments, Community Services has the opportunity to increase its service level through the use of technology and social media. One of the biggest challenges for the Community Services Department is reduced State and Federal funding coupled with increasing costs to provide services. Community Services also faces the expectation from citizens for increased levels of service in these challenging economic times as well as expansion of services outside of the central Flagstaff region. Coconino County, Arizona FY14 Adopted Budget 317 Health and Social Services Community Services Senior Services Public Fiduciary Housing Rehabilitiation General Administration County Social Services Coconino Rural Environment Corps (CREC) Strategic Priority Area Alignment Citizen Empowerment and Community Engagement Programs Strategies Community Vitality (CV) Create and maintain "adequate" resources for programs that prov ide a "safety net" for v ulnerable populations. Create opportunities for citizens to strengthen their communities. Support arts, recreation, culture, life-long learning and enrichment opportunities to enhance the quality of life for all citizens. Dev elop, strengthen and support programs to encourage y outh and families from div erse backgrounds and perspectiv es feel welcome and engaged in their communities. Increase efficiencies and reduce redundancies by pooling resources through internal and ex ternal partnerships to "improv e the quality of life for Coconino County resident". Continue the dev elopment of emergency preparedness plans and partnerships to prepare County communities in the result of an emergency . Create the serv ice deliv ery infrastructure and technology to connect employ ees and citizens to resources prov ided by the County . x x x x x x x x x x x x x x x x x Strategies Cultural and Natural Resources (C&NR) Does the program support initiativ es, practices and positions that promote clean air, clean water and the stewardship of County resources, healthy landscapes and wildlife habitat? Does the program consider div erse needs and foster collaborativ e partnerships to address, dev elop and promote cultural and/or natural resource objectiv es? Does the program support initiativ es that celebrate, protect and engage the public in the County 's regional cultural heritage? Coconino County, Arizona FY14 Adopted Budget x x x 318 Health and Social Services Community Services Senior Services Public Fiduciary Housing Rehabilitiation General Administration County Social Services Coconino Rural Environment Corps (CREC) Strategic Priority Area Alignment Citizen Empowerment and Community Engagement Programs Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance rev enues and ex penditures, create and maintain mission crucial infrastructure and processes; and dev elop accountability around the county 's programs and serv ice ev aluation process and strategic priority area outcomes. A s employ ees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional dev elopment, career progression and competitiv e compensation. Continue to position Coconino County as a leader and role model for responsible and effectiv e gov ernment. Dev elop an organizational culture where ev ery employ ee understands how they each contribute positiv ely through alignment with the County ’s mission, v ision, v alues and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all lev els and between all lev els of the organization. Engage citizens and community and gov ernmental partners in planning, identify ing priorities, addressing challenges and ex panding the understanding of the v alue of county serv ices. Ensure and enhance the statutory foundation of county gov ernance to protect and maintain a fair and equitable community structure. Maintain our long-term conserv ativ e budget strategy while identify ing appropriate rev enue sources to maintain or increase critical serv ices. Prioritize programs that inv est in professional dev elopment and recruitments and training to increase competency with ev idence based practices. Recruit, train and retain a qualified and div erse workforce. Coconino County, Arizona FY14 Adopted Budget x x x x x x x 319 Health and Social Services Community Services Financial Summary The Community Services Department is heavily funded through State and Federal grants, and grant revenue varies on an annual basis. With the recent economic downturn the department has seen a significant decline in grant revenue. For FY13 Federal and State grant revenue is estimated to be 46% under the FY13 budget. In addition to grant revenue, the primary source of revenue for the CREC program is fees for services. For FY13 fees for services revenue is estimated to be 39% under the FY13 budget. The budget for both of these revenue sources has been reduced in FY14 to better reflect actual collections. The Community Services Department is estimated to be 23% under their revised FY13 expenditure budget of $7,118,893. This variance is primarily due to salary, benefits, and operational savings in the CREC program resulting from a reduction in service contracts for the year. The FY14 adopted expenditure budget of $6,061,074 is 15% under the FY13 budget. This variance is due to a reduction in contracts for the CREC program in FY14. The following charts illustrate the Community Services Department’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type General Fund Support - 28% Use of Fund Balance - 3% Charges for Services - 27% Transfers In - 3% Other - 2% Federal & State Grants - 37% Expenditures by Category Travel - 3% Operations - 31% Salary/ERE - 66% Coconino County, Arizona FY14 Adopted Budget 320 Health and Social Services Community Services Expenditures by Program Senior Services - 14% Citizen Empowerment & Community Engagement - 2% Public Fiduciary - 9% Housing Rehabilitation - 1% General Administration - 9% County Social Services - 21% CREC - 44% Expenditures by Strategic Priority Area Organizational & Fiscal Health - 9% Cultural & Natural Resources - 44% Community Vitality - 47% Coconino County, Arizona FY14 Adopted Budget 321 Health and Social Services Community Services Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Contributions Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 2,872,359 1,798,825 3,724 16,531 118,824 137,063 (88,859) 1,286,925 6,145,393 FY13 Budget $ $ FY12 Actuals 4,163,394 3,749,788 245,356 55,043 8,213,581 $ $ 570,767 8,784,348 3,421,140 2,479,183 190,027 55,043 6,145,393 $ 6,715,960 $ FY13 Actuals $ $ FY13 Budget $ $ 3,888,417 2,992,784 237,692 7,118,893 $ 7,718,014 $ $ $ $ 3,349,445 1,972,853 144,092 5,466,390 $ 6,065,511 $ $ 3,990,563 1,869,519 200,992 6,061,074 743,936 $ FY13 Actuals 6,805,010 FY14 Budget 47,580 (979,270) (566,449) $ (1,498,139) 64,853 (969,270) (382,509) $ (1,286,925) 47,580 (1,020,074) (622,079) $ (1,594,573) 58,507 (902,133) (653,868) $ (1,497,494) 51,000 (1,074,288) (691,083) $ (1,714,371) (570,767) (570,567) (599,121) (599,121) (743,936) $ (2,068,906) $ (1,857,492) $ (2,193,694) $ (2,096,615) $ (2,458,307) FY14 Adopted Budget $ 2,237,423 1,640,046 2,000 8,500 121,449 169,392 167,893 1,714,371 6,061,074 FY14 Budget 599,121 FY13 Budget $ 1,742,859 1,180,421 903 4,368 135,838 144,945 759,561 1,497,494 5,466,390 FY14 Budget FY13 Actuals 599,121 FY12 Actuals $ 3,217,559 1,921,668 2,000 40,375 94,396 161,417 86,905 1,594,573 7,118,893 570,567 FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 4,193,692 2,010,161 2,000 40,375 118,447 168,467 182,300 1,498,139 8,213,581 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals $ 322 Health and Social Services Community Services Program Financial Statement: Citizen Empowerment and Community Engagement FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Contributions Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ 130,211 382 2,800 22,790 3,384 159,566 $ $ $ 73,155 74,620 8,975 156,750 $ 80,133 67,603 11,830 159,566 $ $ 176,024 $ $ 187,769 $ $ (19,274) - $ 51,398 113,284 10,850 175,532 $ (28,202) $ $ $ 191,576 $ $ (23,550) (23,550) $ $ (39,594) $ 55,795 115,200 2,664 173,659 193,817 $ $ (3,000) (3,000) $ $ (23,158) 78,240 52,203 17,166 147,609 12,837 $ 160,446 FY14 Budget $ - $ (20,158) $ 100,000 9,312 38,297 147,609 FY14 Budget FY13 Actuals (16,044) $ $ 20,158 FY13 Budget $ 88,083 1,256 (43) 1,000 894 79,469 3,000 173,659 FY14 Budget FY13 Actuals 16,044 (28,202) $ FY13 Actuals FY13 Budget FY12 Actuals - 150,000 1,982 23,550 175,532 28,202 (19,274) $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 19,274 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 139,488 20,000 (2,738) 156,750 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (12,837) $ (12,837) Performance Measures FY12 FY13 FY14 Number of participants in 10-Week BBE-FSFT trainings Number of BBE new business starts/expansions Number of IDA accounts established Number of IDA accounts completed/continuing Number of participants on NANACT network Number of NANACT website visits Number of persons in ABCD-related information and/or training, including the Micah Collaborative Number of HTC communities Number of persons involved in HTC-related work 36 18 N/A N/A 200 8,000 48 24 24 13 240 20,000 55 30 29 15 240 20,000 500 500 500 N/A N/A 2 20 2 20 Coconino County, Arizona FY14 Adopted Budget 323 Health and Social Services Community Services Program Financial Statement: Coconino Rural Environment Corps (CREC) FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Contributions Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ 1,231,948 1,692,642 815 855 (147,417) 2,778,844 $ 2,140,068 2,143,968 190,938 4,474,974 $ $ $ 1,641,847 1,005,290 131,707 2,778,844 $ 2,778,844 - $ $ 2,192,230 1,823,091 31,875 118,528 4,165,724 - $ Number of jobs created (FTE) Percent of Corps members gaining post-Corps employment, national service, or education placements Amount of AmeriCorps Education Awards distributed Value of community volunteer service performed by Corps members Acres of community wildfire protection and forest restoration Acres of invasive and noxious plant eradication Miles of trails constructed and/or maintained - FY13 Actuals $ $ FY13 Budget $ $ 1,951,106 2,033,180 181,438 4,165,724 948,528 1,074,194 662,142 2,684,864 $ 4,165,724 $ $ - $ 1,678,598 895,851 110,415 2,684,864 $ 2,684,864 - $ $ - $ $ $ - 1,918,897 595,578 129,265 2,643,740 371,119 $ 3,014,859 FY14 Budget $ - $ $ 1,096,392 1,538,049 9,299 2,643,740 FY14 Budget FY13 Actuals $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - Performance Measures Coconino County, Arizona $ FY12 Actuals $ $ - 4,474,974 - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 2,365,983 1,911,584 31,875 165,532 4,474,974 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (371,119) $ (371,119) FY12 FY13 FY14 84 79 80 65% 52% 50% $450,000 $300,000 1,000 600 150 $382,000 $282,000 1,200 685 118 $400,000 $300,000 1,200 600 118 FY14 Adopted Budget 324 Health and Social Services Community Services Program Financial Statement: County Social Services FY12 Budget Revenues and Other Sources Federal and State Grants Investment Income Contributions Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 418,012 959,077 8,232 55,043 1,440,364 $ $ $ 1,556,773 287,719 863,819 10,429 55,043 1,217,010 $ $ 1,307,357 $ $ (355,587) (99,167) (99,167) $ 297,677 573,656 8,240 879,573 $ (189,514) $ $ $ 968,536 $ $ $ (283,785) (283,785) $ (372,748) $ 298,454 527,621 4,552 830,628 935,490 $ $ (241,403) (241,403) $ $ (346,265) 437,940 833,475 9,897 1,281,312 76,857 $ 1,358,169 FY14 Budget $ $ (104,863) $ 854,263 96,204 2,102 328,743 1,281,312 FY14 Budget FY13 Actuals (88,963) $ $ 104,863 FY13 Budget $ 460,241 38 134,755 (5,810) 241,403 830,627 FY14 Budget FY13 Actuals 88,963 (90,347) $ FY13 Actuals FY13 Budget FY12 Actuals (239,178) (239,178) 577,673 91,596 (73,481) 283,785 879,573 90,347 (116,409) $ 951,113 44 762 83,165 82,759 99,167 1,217,010 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 116,409 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,097,852 95,647 7,687 239,178 1,440,364 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals (328,743) (328,743) (76,857) $ (405,600) Performance Measures FY12 FY13 FY14 Number of assists that secured housing Number of assists preventing utility disconnect Number of assists where eviction was averted Number of assists that removed barriers to employment Number of appliances repaired and/or replaced Number of medical prescriptions provided Number of assists for shelter services Number of utility deposits for new service 150 1,600 520 N/A N/A N/A N/A N/A 25 1,000 375 5 8 17 11 160 30 1,200 400 10 10 20 15 170 Coconino County, Arizona FY14 Adopted Budget 325 Health and Social Services Community Services Program Financial Statement: General Administration FY12 Budget Revenues and Other Sources Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures Percentage of grant reports filed on time Coconino County, Arizona $ $ $ 483,623 15,085 7,450 506,158 $ $ $ 642,120 462,786 55,899 7,192 525,877 $ $ 675,526 $ $ (641,120) (525,877) (525,877) $ 485,077 14,085 7,450 506,612 $ (675,526) $ $ $ 660,746 $ $ $ 1,000 (506,612) (505,612) $ (659,746) $ 366,406 97,453 4,813 468,673 598,874 $ $ (468,673) (468,673) $ $ (598,874) 516,030 24,085 7,450 547,565 93,025 $ 640,590 FY14 Budget $ $ (130,201) $ 1,000 546,565 547,565 FY14 Budget FY13 Actuals (154,134) $ $ 130,201 FY13 Budget $ 468,673 468,673 FY14 Budget FY13 Actuals 154,134 (149,649) $ FY13 Actuals FY13 Budget FY12 Actuals 1,000 (506,158) (505,158) 1,000 505,612 506,612 149,649 (135,962) $ 525,877 525,877 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 135,962 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,000 505,158 506,158 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 1,000 (547,565) (546,565) (93,025) $ (639,590) FY12 FY13 FY14 75% 95% 100% FY14 Adopted Budget 326 Health and Social Services Community Services Program Financial Statement: Housing Rehabilitation FY12 Budget Revenues and Other Sources Federal and State Grants Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures Number of homes completed Coconino County, Arizona $ $ $ 29,504 318,178 47 347,729 $ $ $ 356,980 7,343 262,093 41 269,477 $ $ 272,057 $ $ (9,251) - $ 64,344 18,729 83,073 $ (2,580) $ $ 98,760 155 71 4,007 102,992 $ 98,281 $ $ - $ 102,992 102,992 $ 102,992 (15,208) $ 13,133 13,133 FY14 Budget $ $ 13,133 13,133 - $ FY13 Actuals $ - $ (15,208) $ $ - FY13 Budget $ FY14 Budget FY13 Actuals 15,208 (2,580) $ FY13 Actuals FY13 Budget FY12 Actuals - 52,697 30,376 83,073 2,580 (9,251) $ 265,924 436 10,072 (6,956) 269,477 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 9,251 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 345,410 2,319 347,729 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 13,133 FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 N/A 7 7 FY14 Adopted Budget 327 Health and Social Services Community Services Program Financial Statement: Public Fiduciary FY12 Budget Revenues and Other Sources Charges for Services General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ $ 596,321 393,385 41,444 8,564 443,393 (549,741) 46,580 466,882 513,462 $ $ 566,084 $ $ 64,853 (443,393) (378,540) $ 479,839 25,523 8,100 513,462 $ (501,231) $ $ $ 657,077 $ $ $ 46,580 (513,462) (466,882) $ (610,497) $ 398,604 22,900 11,957 433,460 575,560 $ $ 58,507 (433,460) (374,953) $ $ (517,053) 483,100 28,023 15,600 526,723 87,862 $ 614,585 FY14 Budget $ $ (142,100) $ 50,000 476,723 526,723 FY14 Budget FY13 Actuals (143,615) $ $ 142,100 FY13 Budget $ 58,507 374,953 433,460 FY14 Budget FY13 Actuals 143,615 (122,691) $ FY13 Actuals FY13 Budget FY12 Actuals 46,580 (473,112) (426,532) Number of people for whom we act as guardian Number of people for whom we act as conservator Decedents' estates settled Indigent burials Conservatorships over minors' property Rep payee only $ 122,691 (123,209) $ 64,853 378,540 443,393 FY13 Budget FY12 Actuals 440,489 24,523 8,100 473,112 Performance Measures Coconino County, Arizona $ FY12 Budget Net Indirect Support Total County Support $ 123,209 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 46,580 426,532 473,112 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 50,000 (526,723) (476,723) (87,862) $ (564,585) FY12 FY13 FY14 93 95 10 18 14 N/A 107 14 5 10 11 3 120 20 5 15 20 10 FY14 Adopted Budget 328 Health and Social Services Community Services Program Financial Statement: Senior Services FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Contributions Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 578,543 214,337 21,614 814,494 $ $ $ 981,157 547,927 183,034 20,266 751,227 $ $ 928,325 $ $ (493,934) (283,342) (283,342) $ 558,976 214,327 21,614 794,917 $ (460,440) $ $ $ 976,075 $ $ $ (314,744) (314,744) $ (495,902) FY14 Adopted Budget $ 551,587 210,836 9,691 772,114 973,913 $ $ (409,465) (409,465) $ $ (611,264) 556,356 323,022 21,614 900,992 102,236 $ 1,003,228 FY14 Budget $ $ (201,799) $ 186,768 51,997 2,000 8,500 1,800 169,392 118,195 362,340 900,992 FY14 Budget FY13 Actuals (181,158) $ $ 201,799 FY13 Budget $ 147,247 46,464 754 3,368 118 144,945 19,753 409,465 772,114 FY14 Budget FY13 Actuals 181,158 (177,098) $ FY13 Actuals FY13 Budget FY12 Actuals (327,271) (327,271) 244,959 51,997 2,000 8,500 1,800 161,417 9,500 314,744 794,917 177,098 (166,663) $ 293,162 41,330 2,047 12,970 1,942 137,063 (20,628) 283,342 751,227 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 166,663 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 244,959 51,997 2,000 8,500 1,800 168,467 9,500 327,271 814,494 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (362,340) (362,340) (102,236) $ (464,576) 329 Health and Social Services Community Services Program Financial Statement: Senior Services Performance Measures Units of case management (1 unit per hour) (NACOG grant subsidized 1,980 units for $100,000 in FY12) Units performed by County staff (2.8 FTEs) and a contractor for housekeeping, respite and personal care Congregate meals served in Williams and Flagstaff (NACOG Area Agency on Aging subsidized 15,685 in FY12 at $5.00) Home delivered meals in Williams and Flagstaff (NACOG Area Agency on Aging subsidized 13,987 meals in FY12 at $6.00. 739 meals were billed to ALTCS/Evercare at the AHCCCS rate.) Senior trips in Flagstaff and Williams for lunch, recreation, medical visits and shopping. There are no dedicated FTEs other than the .5 Community Aide/Kitchen Helper in Williams who also delivers meals. (NACOG funds 5,000 units) Fees and donations received for county-only homecare funded by the Public Health Services District Coconino County, Arizona FY12 FY13 FY14 2,135 986 100 3,200 2,961 1,152 27,604 17,290 18,000 18,115 12,004 11,000 9,077 5,707 6,500 $3,453 $3,968 $5,000 FY14 Adopted Budget 330 Health and Social Services Community Services Department Staffing (Full Time Equivalents) Positions by Title Accountant Administrative Manager Administrative Specialist I Administrative Specialist III Administrative Support II Assistant Director-Community Services Business Manager Case Worker Certified Fiduciary Community Aide Cook CREC Shop Assistant Director-Community Services Eligibilty Worker Food Services Manager Grant Technician Program Coordinator Program Manager I Program Manager II Program Manager III Public Fiduciary Total Positions  FY12 1.00 1.00 2.00 2.00 2.30 1.00 1.00 4.00 3.00 4.92 2.00 1.00 1.00 1.00 1.00 1.00 11.00 6.00 1.00 1.00 1.00 49.22 FY13 1.00 1.00 1.00 2.00 2.93 1.00 1.00 4.00 3.48 4.92 2.00 1.00 1.00 1.00 1.00 1.00 11.00 7.00 1.00 1.00 1.00 50.33 FY14 1.00 1.00 2.00 2.93 1.00 1.00 4.00 3.48 4.92 2.00 1.00 1.00 1.00 1.00 1.00 11.00 6.00 1.00 1.00 1.00 48.33 Due to annual fluctuations in State and Federal grant revenue, the position counts in the Community Services Department vary from year to year. For FY14 two positions that were no longer being funded were removed from the FTE list. Coconino County, Arizona FY14 Adopted Budget 331 Health and Social Services Public Health Services District (PHSD) 2625 N. King Street, Flagstaff, AZ 86004 (928) 679-7272 Kimbal Babcock, Interim Director The mission of the Public Health Services District (PHSD) is to provide services that prevent epidemics and the spread of disease, protect against environmental hazards, promote and encourage healthy behaviors, and assure accessibility of health services. Program Descriptions Program SPA A dministration PH Other Serv ices PH Primary Prev ention PH Secondary Prev ention PH Tertiary Prev ention PH Description Health A dministration prov ides leadership and ov ersight for the operations of the department. The Other Serv ices program includes activ ities that may not directly affect a person or a community ’s health; howev er, the benefits fit within and ex tend bey ond the scope of health. Primary prev ention seeks to prev ent the onset of diseases and conditions detrimental to public health. Secondary prev ention has been a prov en method of prev ention that helps prov ide assurance that interv entions hav e been implemented to minimize the spread of disease and prev ent conditions detrimental to public health. Tertiary prev ention is required when it is necessary to interv ene to abate or treat a condition, source of illness or hazard to public health. Goals and Objectives    After a year with an Interim Chief Health Officer (CHO), the Public Health Services District’s first goal for FY14 is to complete the hiring process for a permanent CHO and follow-up with a successful orientation to the Public Health Services District. Another priority for the Health District in FY14 is to develop a process improvement plan for Title 36 services and begin implementing training to help reduce the need and costs for these services. Over the next five years the Public Health Services District will develop a Financial Sustainability Plan. The development phase will begin in FY14 with the development of a strategic plan and long range vision. Implementation will begin in the following years with a plan to reduce expenditures and increase revenues. Opportunities and Challenges    Like many other County departments, the Public Health Services District is facing both opportunities and challenges associated with the Health Care Reform Act. The PHSD foresees increased attention to primary prevention as a result of a dedicated Federal funding source for public health services. They also foresee a decrease in the barriers to accessing health care with the new health care program. The impacts associated with the implementation of the Health Care Reform Act are still unknown at this time, however. Since the recession the Public Health Services District has faced a significant increase in their demand for services at the same time that revenue has declined. This demonstrates that limited resources are used to their maximum benefit during economic downturns. New tools such as the Logical Decisions Software and the Community Health Assessment have assisted the Public Health Services District in basing their decisions on science and values rather than preferences. These tools also assist the District in prioritizing their programs and activities. Coconino County, Arizona FY14 Adopted Budget 332 Health and Social Services Public Health Services District (PHSD) Other Services Primary Prevention Secondary Prevention Tertiary Prevention Strategic Priority Area Alignment Administration Programs x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x Strategies Public Health (PH) Be a resource for access to av ailable serv ices in the community in all areas of the County . Use County trends data to understand needs not currently being met (or v oiced). Prioritize primary prev ention strategies (behav ior changing strategies that prev ent disease or conditions that contribute to disease from occurring). Focus on homeless, mental health, detox ification centers that hav e the most lev erage of current resources. Identify opportunities for the use of technology for high priority funding (telemedicine, etc.) Seek to be consistent with the Logical Decisions Process and rev iew of health conditions, program standards and administrativ e standards to determine priorities. Coconino County, Arizona FY14 Adopted Budget 333 Health and Social Services Public Health Services District (PHSD) Financial Summary The Public Health Services District is heavily funded through State and Federal grants that are subject to appropriation each fiscal year. With the recent economic downturn, the department has seen a significant decline in grant revenue. For FY13 Federal and State grant revenue is estimated to be 20% below budget. The district also relies on property tax revenue, which has also seen a decline due to a decrease in assessed values. Property tax revenue for the district is down 23% since the district was created and began collecting property taxes in FY11. For FY13 the Public Health Services District is estimated to be 5% under their revised FY13 expenditure budget of $14,551,036. This variance is due to salary, benefits, and operational savings across all programs in the department. The FY14 adopted expenditure budget of $15,248,644 is 1% over the FY13 budget. This variance is due to a significant increase in the cost to provide Title 36 services. The following charts illustrate the Public Health Services District’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Taxes - 25% Other Intergovernmental - 1% Other - 1% Unawarded Grants - 1% Use of Fund Balance - 2% Licenses & Permits - 5% Charges for Services - 3% Federal & State Grants - 28% General Fund Support - 34% Expenditures by Category Travel - 2% Transfers Out - 1% Salary/ERE - 48% Coconino County, Arizona Operations - 49% FY14 Adopted Budget 334 Health and Social Services Public Health Services District (PHSD) Expenditures by Program Secondary Prevention - 14% Tertiary Prevention - 3% Primary Prevention - 30% Administration - 48% Other Services - 5% Expenditures by Strategic Priority Area Public Health - 100% Coconino County, Arizona FY14 Adopted Budget 335 Health and Social Services Public Health Services District (PHSD) Department-Wide Financial Statement FY12 Budget Revenues and Other Sources FY12 Actuals 3,919,926 4,680,097 172,243 720,303 467,541 31,363 99,219 35,525 (177,500) 3,744,379 $ 13,693,097 4,511,257 4,399,025 115,000 687,946 518,700 23,480 7,930 36,855 410,120 4,621,175 $ 15,331,488 3,636,581 4,373,676 159,902 729,472 526,112 26 9,785 96,938 31,576 1,093,565 4,038,348 $ 14,695,981 4,363,365 3,832,663 150,000 737,205 505,317 12,338 18,630 15,220 174,750 285,052 5,154,104 $ 15,248,644 Expenditures and Other Uses FY12 Budget FY12 Actuals FY13 Budget FY13 Actuals FY14 Budget 6,804,302 7,280,727 313,586 125,785 185,082 $ 14,709,482 Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona 6,531,618 6,757,909 259,797 4,913 138,860 $ 13,693,097 - $ 7,154,739 7,682,915 317,917 175,917 $ 15,331,488 119,247 $ $ 6,792,906 7,418,232 260,482 79,416 144,945 $ 14,695,981 - $ $ 7,291,176 7,450,325 302,251 204,892 $ 15,248,644 (28,223) - $ 14,709,482 $ 13,812,344 $ 15,331,488 $ 14,667,758 $ 15,248,644 FY12 Budget FY12 Actuals FY13 Budget FY13 Actuals FY14 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ $ FY14 Budget 4,807,696 4,600,357 91,000 716,732 547,716 14,353 7,630 39,401 140,218 3,744,379 $ 14,709,482 $ $ FY13 Actuals Federal and State Grants Taxes Other Intergovernmental Licenses & Permits Charges for Services Fines, Fees, & Forfeits Investment Income Contributions Other Unawarded Grants Use of (Increase In) Fund Balance General Fund Support Total Funding Sources Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds $ FY13 Budget $ (3,744,379) $ (3,744,379) - $ (3,744,379) $ (3,744,379) $ (4,621,175) $ (4,621,175) (119,247) $ (3,744,379) $ (3,863,626) $ (4,621,175) FY14 Adopted Budget $ (4,038,348) $ (4,038,348) 28,223 $ (4,010,125) $ (5,154,104) $ (5,154,104) $ (5,154,104) 336 Health and Social Services Public Health Services District (PHSD) Program Financial Statement: Administration FY12 Budget Revenues and Other Sources Federal and State Grants Taxes Charges for Services Investment Income Contributions Other Unawarded Grants Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ 4,600,357 12,000 (1,924,301) 3,739,733 $ 6,427,789 $ $ $ $ 4,399,025 45 19,745 70 (1,718,841) 4,621,175 $ 7,321,219 $ 988,705 5,095,123 20,962 137,063 6,241,854 $ FY12 Budget 6,241,854 $ $ (3,739,733) $ (3,739,733) - $ (3,739,733) $ (3,739,733) 1,136,328 5,971,099 37,875 175,917 7,321,219 $ 7,321,219 $ (3,739,733) 39,400 4,373,676 (222) 7,831 84,003 109 (1,586,321) 4,038,348 $ 6,956,824 $ (4,621,175) $ (4,621,175) FY14 Budget $ 3,832,663 10,008 174,750 (1,827,790) 5,154,104 $ 7,343,735 FY13 Actuals $ $ 965,953 5,831,874 14,053 144,945 6,956,825 FY14 Budget $ $ 1,117,326 6,004,493 17,024 204,892 7,343,735 $ FY13 Budget - $ (3,739,733) $ - FY12 Actuals $ FY13 Actuals FY13 Budget - 6,427,789 Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 4,680,097 385 22,874 83,530 975 (2,285,740) 3,739,733 $ 6,241,854 FY13 Budget FY12 Actuals 1,102,358 5,102,441 39,705 183,285 6,427,789 Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Transfers to Other Funds Total Uses of Funds FY12 Actuals 6,956,825 $ FY13 Actuals $ (4,038,348) $ (4,038,348) - 7,343,735 FY14 Budget $ (5,154,104) $ (5,154,104) - - $ (4,621,175) $ (4,038,348) $ (5,154,104) FY12 FY13 FY14 Strategic plan draft completed N/A N/A Community Health Assessment completed N/A 100% Community Health Improvement Plan completed N/A 50% Complete first draft of Logical Decisions prioritization N/A 100% N/A >Due to T36 N/A Yes 100% Complete in FY13 100% Complete in FY13 100% Yes Performance Measures Complete final draft of Logical Decisions prioritization Expenditures fall equal to or less than budget or explanation provided Coconino County, Arizona FY14 Adopted Budget 337 Health and Social Services Public Health Services District (PHSD) Program Financial Statement: Other Services FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Charges for Services Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ $ $ - Improve customer access to birth certificates by 10% 587,901 166,397 22,561 776,858 4,036 115,000 167,400 2,000 453,205 741,641 $ 794,360 $ $ - $ 537,705 175,316 28,620 741,641 $ (17,502) $ $ $ 741,641 $ $ - $ $ - $ 625,988 156,342 24,723 79,416 886,469 4,036 150,000 146,500 2,000 459,958 762,494 FY14 Budget $ $ 561,801 172,883 27,810 762,494 887,935 $ FY13 Actuals $ - $ $ $ 1,466 FY13 Budget $ 3,027 159,902 158,838 890 15 563,796 886,469 FY14 Budget FY13 Actuals - (17,502) $ FY13 Actuals FY13 Budget FY12 Actuals $ $ 17,502 767,827 - 4,036 172,243 158,915 2,583 439,082 776,858 FY13 Budget FY12 Actuals 461,574 180,058 27,695 98,500 767,827 Performance Measures Coconino County, Arizona $ FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 4,036 91,000 154,650 1,200 516,941 767,827 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 762,494 FY14 Budget $ - $ (1,466) $ (1,466) $ - FY12 FY13 FY14 N/A 10% Complete in FY13 FY14 Adopted Budget 338 Health and Social Services Public Health Services District (PHSD) Program Financial Statement: Primary Prevention FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Contributions Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ 3,481,420 163,455 5,821 15,639 31,758 579,384 4,646 4,282,124 $ $ 3,295,765 1,535,290 137,941 21,785 1,797 4,992,578 $ $ 3,142,169 1,043,039 95,119 1,797 4,282,124 $ $ 4,096,628 217,700 1,735 7,930 35,085 362,701 4,721,779 4,992,578 $ 4,371,695 $ $ $ $ (4,646) (4,646) 3,431,138 1,151,217 139,424 4,721,779 $ 4,721,779 $ (94,217) Performance Measures $ $ - $ $ $ - $ $ 3,269,012 1,035,295 109,239 4,413,546 3,886,125 212,100 314 18,630 14,320 456,658 4,588,147 FY14 Budget $ $ 3,642,418 813,099 132,630 4,588,147 (33,692) $ 4,379,854 $ FY13 Actuals $ - $ $ 3,324,297 234,314 1,049 12,935 26,877 814,074 4,413,545 FY14 Budget FY13 Actuals FY13 Budget (89,571) (4,646) $ - FY12 Actuals (4,646) (4,646) FY13 Actuals FY13 Budget 89,571 $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 4,308,613 281,750 1,150 7,630 36,085 352,704 4,646 4,992,578 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 4,588,147 FY14 Budget $ - $ 33,692 $ 33,692 $ - FY12 FY13 FY14 Reduction in child fatalities as a result of motor vehicle crashes N/A N/A 5% in 3 years Breastfeeding rates will meet or exceed Healthy People 2020 goals as evidenced by the following: 81.9% shall breastfeed at initiation, 60.6% at 6 months, and 34.1% at 1 year of age N/A 91.3%/ 55.0%/34.3% 91%/ 57%/35% Reduce percent of children who are obese N/A N/A 5% in 5 years Coconino County, Arizona FY14 Adopted Budget 339 Health and Social Services Public Health Services District (PHSD) Program Financial Statement: Secondary Prevention FY12 Budget Revenues and Other Sources Federal and State Grants Licenses & Permits Charges for Services Investment Income Contributions Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ 148,909 720,303 93,910 42 50 2,792 802,314 1,768,320 $ 1,418,702 304,400 103,395 1,826,497 $ $ $ 1,368,604 287,328 112,388 1,768,320 $ 1,780,494 - $ 209,470 687,946 95,555 900 974,241 1,968,112 $ $ - $ $ 1,543,328 317,114 107,670 1,968,112 (12,174) Performance Measures $ $ $ 1,968,112 $ $ - $ $ - 1,523,066 317,131 108,835 1,949,032 1,953,035 $ - $ $ (4,003) FY13 Five percent reduction in the number of infants born with low or very low birth weight over five years N/A N/A Reduce rate of critical violations in food service establishments N/A N/A FY14 Adopted Budget 295,649 737,205 116,717 16 900 932,799 2,083,286 FY14 Budget $ $ 1,595,371 365,615 122,300 2,083,286 - $ 2,083,286 FY14 Budget $ - $ (4,003) FY12 Coconino County, Arizona $ FY13 Actuals $ $ 4,003 FY13 Budget $ 136,548 729,472 89,579 13 2,557 990,836 1,949,032 FY14 Budget FY13 Actuals - (12,174) $ FY13 Actuals FY13 Budget FY12 Actuals $ $ 12,174 1,826,497 - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 209,470 716,732 79,316 3 1,316 819,660 1,826,497 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals $ - FY14 5% in 5 years 5% in 1 year 340 Health and Social Services Public Health Services District (PHSD) Program Financial Statement: Tertiary Prevention FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ 285,561 50,876 43 0 287,461 623,941 $ $ 525,903 158,538 4,850 5,500 694,791 $ $ 444,240 166,022 8,767 4,913 623,941 $ $ 623,941 - 201,123 38,000 800 338,814 578,737 $ $ $ - $ 506,240 68,169 4,328 578,737 $ Performance Measures - $ $ 133,309 43,604 2 2,016 311,179 490,110 $ 578,737 $ $ - $ 408,889 77,590 3,631 490,110 $ 490,110 - $ - $ $ - FY13 No increase in the rate of chlamydia N/A N/A Reduction in the rate of dental caries for children on AHCCCS N/A N/A Estabish guidelines and standards for medical marijuana edibles N/A N/A FY14 Adopted Budget 177,555 30,000 263,427 470,982 FY14 Budget $ $ 374,260 94,235 2,487 470,982 - $ 470,982 FY14 Budget $ - $ - FY12 Coconino County, Arizona $ FY13 Actuals $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 694,791 - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 285,577 32,000 2,000 375,214 694,791 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals $ - FY14 0% in 3 years 5% in 3 years 100% complete in 2 years 341 Health and Social Services Public Health Services District (PHSD) Department Staffing (Full Time Equivalents) Positions by Title FY12 Accounting Technician I Accounting Technician II Administrative Manager Administrative Manager, Senior Administrative Specialist I Administrative Specialist II Administrative Specialist III Administrative Supervisor Administrative Support I Administrative Support II Animal Management Officer Breastfeeding Peer Counselor Case Worker Certified Nurse Aide Communicable Disease Investigator Community Dietitian Community Health Nurse Dental Assistant Dental Hygienst/Educator Dental Program Manager Director-Public Health Division Manager Environemental Aide Environmental Health Specialist I Environmental Health Specialist II Environmental Health Specialist III Environmental Quality Specialist I Environmental Quality Specialist II Epidemiologist Forensic Investigator I Forensic Technician Grant Writer HIV Case Manager Medical Director Medical Examiner Nurse Practitioner Nurse Supervisor Nutrition Counselor Policy Analyst Program Coordinator Program Manager I Program Manager II Program Manager III Program Supervisor Public Health Communications Relations Manager Public Health Dentist Coconino County, Arizona 1.00 1.00 1.00 1.00 7.13 2.00 6.00 2.00 0.50 3.55 4.00 1.63 8.30 1.00 0.75 1.00 3.08 1.63 1.00 1.00 1.00 4.00 0.50 4.64 1.00 1.00 1.00 1.00 3.00 1.00 0.75 0.25 1.00 1.90 1.00 6.30 2.50 2.00 8.95 1.00 3.75 0.88 0.10 FY14 Adopted Budget FY13 FY14 1.00 1.00 1.00 1.00 5.38 2.00 6.00 2.00 0.55 3.45 4.00 1.51 7.75 1.00 1.75 1.00 2.88 1.63 1.00 1.00 1.00 4.00 4.64 1.00 1.00 1.00 1.00 1.00 3.00 1.00 1.00 1.75 1.00 1.55 1.00 6.55 1.00 1.75 1.00 8.96 1.00 3.00 0.88 0.10 1.00 2.00 1.00 1.00 5.25 2.00 5.00 2.00 0.50 3.55 4.00 1.21 7.88 1.00 1.33 1.00 2.78 1.63 1.00 1.00 1.00 4.00 4.64 1.00 1.00 1.00 1.00 1.00 3.00 1.00 1.00 2.00 1.00 1.50 1.00 6.55 1.00 1.75 2.00 9.00 1.00 3.00 1.00 0.10 342 Health and Social Services Public Health Services District (PHSD) Department Staffing (Full Time Equivalents) Positions by Title Public Health Educator Public Health Planner, Senior Public Health Training Manager Senior Manager Social Worker/Guardian Investigator Total Positions  FY12 11.84 2.00 1.00 1.00 0.63 113.56 FY13 12.31 2.00 1.00 1.00 0.75 113.14 FY14 13.41 1.50 1.00 1.00 0.75 114.33 Due to the fluctuations in Federal and State grant revenue, the total number of positions in the Public Health Services District changes on an annual basis depending on grant appropriation. Coconino County, Arizona FY14 Adopted Budget 343 Community Development 344 Community Development Service Area Summary Kachina Village Improvement District (KVID) Community Development Parks and Recreation Public Works Description of Services The shared purpose of the Community Development service area is to enhance quality of life, provide livable communities, and provide service to the public. This service area includes the following departments: Community Development, Kachina Village Improvement District (KVID), Parks and Recreation, and Public Works. This area administers and enforces all County zoning and building codes and inspections, issues building permits, creates and maintains unique recreation opportunities, including a variety of special events such as the County Fair, maintains County roads, and provides potable water and wastewater services to rural communities in the County. Per Capita Costs The per capita costs in the Community Development services area have fluctuated from year to year primarily due to planned versus completed capital projects in each of the departments included in the service area. The huge spike in per capita costs for FY14 includes planned Capital Parks and Open Space projects in Parks and Recreation, a one-time General Funded addition of a permanent roof structure on the Amphitheater, water/ wastewater infrastructure improvements at KVID, and more than $12 million in Schultz Flood mitigation capital projects still to be completed. But the largest factor contributing to the FY14 increase is the Public Works application for more than $44 million in grant funding for road maintenance capital projects. The chart below shows a five year history of the per capita cost of services for the Community Development service area: Coconino County, Arizona FY14 Adopted Budget 345 Community Development Service Area Summary The table below shows a three year history of the per capita cost of services for departments within the Community Development service area: Department FY12 Actuals FY13 Actuals FY14 Budget Community Development $ $ $ KVID Parks and Recreation Public Works 40.47 Coconino County, Arizona $ 113.81 71.02% 9.29 7.98 12.82 60.61% 18.89 30.29 114.41 277.72% 531.96 306.20% 773.00 227.85% 129.64 Total 66.55 Change: FY13 to FY14 198.30 130.96 $ 235.78 FY14 Adopted Budget $ 346 Community Development Community Development 2500 North Fort Valley Road, Building #1, Flagstaff, AZ 86001 (928) 679-8850 Sue Pratt, Director Community Development carries out three separate functions within Coconino County: planning and zoning, the permitting of building construction, and floodplain management. Program Descriptions Program SPA Building Division PS County Sustainability Program C&NR Flood Control District PS Planning and Zoning PS Description The Building program includes several components. These include review of building plans to ensure compliance with codes, permitting and permit tracking building inspections, and sustainable building. The Coconino County Sustainability Program (CCSP) seeks to improve the effectiveness and build off of current internal Coconino County sustainability efforts. This program administers the National Flood Insurance Program, provides funding for drainage improvement projects and capacity for ongoing work associated with the Schultz Fire flood area. This program includes the preparation of plans for the County and its communities and implements and enforces the County Zoning and Subdivision Ordinances originally adopted by the Board of Supervisors in 1964. Goals and Objectives     The adoption of the 2012 Building Code is a primary department goal for FY14. A goal for the next few years is the implementation of the Zucker Report recommendations to reorganize and streamline the development services and permitting divisions of the County. A department goal for FY15 is the adoption of the County Comprehensive Plan. The main long-term (3-5 years) objective of the Community Development Department is to ensure the creation of a resilient department that can sustain the roller coaster ride of short- and long-term economic changes and of other trends as well. Opportunities and Challenges    The main challenge for this department in FY14 will be the retirement or departure of many veteran employees, resulting in a decrease in institutional knowledge. These departures will create an opportunity as well, leaving room for reorganization based on Zucker Report recommendations. The long-term challenge for Community Development lies with a building industry that is primarily directed by economic conditions. Coconino County, Arizona FY14 Adopted Budget 347 Community Development Community Development Planning and Zoning Flood Control District County Sustainability Program Strategic Priority Area Alignment Building Division Programs Strategies Cultural and Natural Resources (C&NR) Does the program support initiatives, practices and positions that promote clean air, clean water and the stewardship of County resources, healthy landscapes and wildlife habitat? Does the program consider diverse needs and foster collaborative partnerships to address, develop and promote cultural and/or natural resource objectives? Does the program support initiatives that celebrate, protect and engage the public in the County's regional cultural heritage? x x Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona FY14 Adopted Budget x x x x x x x 348 Community Development Community Development Financial Summary The two main sources of revenue for Community Development are Federal and State grants and Flood Control District property taxes. The department finished FY13 68% below its revenue budget, due to federal reimbursements for Schultz Fire/Flood projects that were budgeted but not completed during the fiscal year. The department’s revenue budget is decreasing by 15% for FY14, due to a decrease in Schultz Fire/Flood project reimbursements as well as an 17% decrease in Flood Control District property tax revenues. For FY13 the Community Development Department remained 55% below its revised expenditure budget of $20,261,274. This variance is almost entirely due to Schultz Fire/Flood capital projects that were not completed during the fiscal year. The FY14 adopted expenditure budget of $16,100,184 is 21% lower than in FY13. This variance is again due almost entirely to capital projects. The following charts illustrate Community Development’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Expenditures by Program Revenue by Source Type Federal and State Grants - 64% Planning and Zoning - 4% Building Division - 6.8% Sustainability - 0.2% General Fund Support 6% Use of Fund Balance - 8% Other Intergovernmental 2% Licenses and Permits - 5% Taxes - 15% Flood Control District - 89% Expenditures by Category Expenditures by Strategic Priority Area Public Safety - 99.9% Capital - 77% Travel - 1% Operations - 9% Transfers Out - 3% Salaries/EREs - 10% Coconino County, Arizona Cultural and Natural Resources - 0.1% FY14 Adopted Budget 349 Community Development Community Development Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Taxes Other Intergovernmental Licenses & Permits Charges for Services Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ 1,568,318 2,464,124 118,271 4,261,714 425,000 8,837,427 9,139,521 $ 11,250,606 2,977,549 1,335,925 818,000 3,150 40,000 180 3,169,376 666,488 $ 20,261,274 $ $ $ 1,367,457 2,345,351 117,139 1,700,248 5,530,196 838,180 41,605 (1,494,522) $ (614,737) $ 1,567,565 2,184,825 99,650 15,014,234 1,395,000 $ 20,261,274 302,094 376,563 5,832,290 $ 20,637,837 $ 1,207,436 9,861 (1,308,540) $ (91,244) (302,094) (916,831) $ FY13 Actuals $ $ FY13 Budget FY12 Actuals $ $ 463,900 3,165,023 598,076 1,218,581 1,249 51,848 1,121 9,861 (70,708) 91,244 5,530,196 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 302,094 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 591,893 3,175,218 3,205,380 838,300 3,150 40,000 180 41,605 326,964 614,737 8,837,427 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals $ 10,195,970 2,469,330 383,853 818,000 3,150 20,000 180 1,207,578 1,002,123 $ 16,100,184 FY13 Actuals $ $ $ FY13 Budget $ 696,513 2,935,653 1,010,025 588,172 906 23,068 1,554 3,128,137 708,647 9,092,676 FY14 Budget 1,396,148 2,136,656 101,193 5,458,679 9,092,676 FY14 Budget $ 1,622,017 1,517,907 99,650 12,310,610 550,000 $ 16,100,184 376,563 337,860 9,469,239 $ 16,438,044 FY13 Actuals 811,380 (1,477,868) $ (666,488) 579,132 (1,287,779) $ (708,647) 811,380 (1,813,503) $ (1,002,123) (302,094) (376,563) (376,563) (337,860) (393,338) $ (1,043,051) $ (1,085,210) $ (1,339,983) FY14 Adopted Budget $ FY14 Budget $ 350 Community Development Community Development Program Financial Statement: Addressing Specialist FY12 Budget Revenues and Other Sources Transfers from Other Funds Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Performance Measures 11,799 170 11,969 $ $ $ $ 14,440 9,684 177 9,861 $ 12,195 $ $ (2,471) 9,861 (9,861) - $ - $ (2,334) $ $ - $ - $ - $ - $ $ - - FY12 - FY14 Budget $ - $ $ FY13 Actuals $ - $ $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - (2,334) $ FY13 Actuals FY13 Budget FY12 Actuals 11,969 (11,969) - - 2,334 (2,471) $ 9,861 9,861 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ 2,471 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 11,969 11,969 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ $ - FY13 $ - FY14 None  Please note that this program was funded in FY11 and FY12 on a limited-term basis and has not been funded for FY14. Coconino County, Arizona FY14 Adopted Budget 351 Community Development Community Development Program Financial Statement: Building Division FY12 Budget Revenues and Other Sources Licenses & Permits Other Transfers from Other Funds General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 809,151 48,803 78,209 936,163 $ $ 1,122,652 724,828 33,261 69,849 827,938 $ 1,022,680 750,180 29,636 (936,163) (156,347) (342,836) 750,000 180 168,571 918,751 $ $ $ 1,140,267 (827,938) 312,329 $ 814,468 34,283 70,000 918,751 $ 117,587 Single family dwelling permits including modulars Renewal energy permits (solar, wind, solar water heater, including APS community solar project for FY11, FY12) Building inspection site visits Commercial cellular tower permits issued, including upgrades and improvements Commercial meteorlogical wind test towers issued Total building permits issued Building permit fees collected, includes plan check Other (permits issued for flood, snow damage, and tornado) and other repairs Commercial permits (FY12 includes wind farm) All other permits (additions, remodels, garages, etc.) including over-thecounter Sustainable building (structures) permits issued in County only Sustainable building (structures) permits issued in City of Flagstaff through County program $ $ $ 1,152,002 $ $ $ 750,180 (918,751) (168,571) $ (401,822) $ 705,468 36,244 70,360 812,072 1,047,830 $ $ 534,963 (812,072) (277,109) $ $ (512,866) 814,541 182,283 70,000 1,066,824 204,318 $ 1,271,142 FY14 Budget $ 750,180 (1,066,824) $ (316,644) (235,757) $ 750,000 180 316,644 1,066,824 FY14 Budget FY13 Actuals (233,251) $ $ 235,757 FY13 Budget $ 533,409 1,554 277,109 812,072 FY14 Budget FY13 Actuals 233,251 (194,742) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 194,742 (186,489) $ 1,139,211 1,056 (312,329) 827,938 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 186,489 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 750,000 180 29,636 156,347 936,163 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (204,318) $ (520,962) FY12 FY13 FY14 54 80 95 51 45 45 4,058 3,900 4,100 21 30 25 3 1,311 1,139,211 0 1,250 475,000 5 1,280 500,000 60 75 75 113 45 50 1,009 975 0 16 15 15 6 10 5 FY14 Adopted Budget 352 Community Development Community Development Program Financial Statement: County Sustainability Program FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ - $ $ - $ - - 14,000 14,000 - $ $ - $ 13,000 1,000 14,000 $ - Performance Measures Development of a Coconino County Sustainability Advisory Group that is internal and County-wide Development of a Coconino County Sustainability Program with staffing and resource support Inventory and report of Coconino County Sustainability achievements Coconino County departments that have a sustainability aspect in their three to five year plan Departments that have completed a water, energy, fuel, purchasing, waste and recycling assessment that includes operations and practices Departments that have completed a Green House Gas Assessment Number of sustainability educational presentations, events and workshops hosted internally Develop a detailed outline and scope of work for an internal Coconino County Sustainability Plan Review of other jurisdictions' sustainability programs, plans, practices, operations and governing documents with a comprehensive analysis that will provide direction and planning support for the Coconino County Sustainability Program and Coconino County $ $ 15,086 15,086 $ 18,350 $ $ (14,000) (14,000) $ 15,075 11 15,086 $ 20,472 (18,350) 23,370 23,370 FY14 Budget $ $ 15,370 8,000 23,370 3,727 $ FY13 Actuals $ $ (15,086) (15,086) (4,350) $ $ $ 5,386 FY13 Budget $ FY14 Budget FY13 Actuals 4,350 $ FY13 Actuals FY13 Budget FY12 Actuals $ $ $ - FY12 Budget Net Indirect Support Total County Support - - FY13 Budget FY12 Actuals - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds - FY12 Actuals 27,097 FY14 Budget $ $ (23,370) (23,370) (5,386) $ (20,472) (3,727) $ (27,097) FY12 FY13 FY14 60% 85% 100% 10% 40% 50% 50% 100% 100% 2 12 8 0 4 4 1 2 N/A 0 4 4 10% 100% 50% 70% 85% 85% *This program was initiated by the Board of Supervisors and the Community Development Department in FY13. Coconino County, Arizona FY14 Adopted Budget 353 Community Development Community Development Program Financial Statement: Flood Control District FY12 Budget Revenues and Other Sources Federal and State Grants Taxes Other Intergovernmental Licenses & Permits Charges for Services Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ 264,382 2,368,247 23,562 4,261,714 425,000 7,342,905 $ $ $ $ - 245,574 2,250,737 25,096 1,700,248 4,221,655 4,221,655 $ $ - $ 261,020 2,102,352 10,800 15,014,234 1,395,000 $ 18,783,406 - $ $ $ 18,783,406 $ $ $ - $ FY14 Adopted Budget - 274,472 2,058,637 13,108 5,458,679 7,804,896 FY14 Budget $ 272,726 1,142,545 10,800 12,310,610 550,000 $ 14,286,681 7,804,896 $ 14,286,681 FY13 Actuals $ $ $ $ 10,195,970 2,469,330 383,853 8,000 1,950 20,000 1,207,578 $ 14,286,681 - FY13 Budget $ 696,513 2,935,653 1,010,025 11,500 23,068 3,128,137 7,804,896 FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ 11,250,606 2,977,549 1,335,925 8,000 1,950 40,000 3,169,376 $ 18,783,406 - 7,342,905 - 463,900 3,165,023 598,076 13,500 51,848 16 (70,708) 4,221,656 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 591,893 3,175,218 3,205,380 1,500 1,950 40,000 326,964 7,342,905 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals - FY14 Budget $ $ $ - - $ - 354 Community Development Community Development Program Financial Statement: Flood Control District Performance Measures District Administration and National Flood Insurance Program: Flood status reports issued District Administration and National Flood Insurance Program: Building permits issued in floodplains District Administration and National Flood Insurance Program: Community flood studies initiated District Administration and National Flood Insurance Program: Community flood studies completed Flood Control capital improvement: Projects under development Flood Control capital improvement: Projects completed Schultz Flood mitigation: External funding secured for preparation and response Schultz Flood mitigation: External funding secured for mitigation Schultz Flood mitigation: Number of mitigation projects under development Schultz Flood mitigation: Number of mitigation projects completed Coconino County, Arizona FY12 FY13 FY14 180 175 180 18 20 15 2 3 0 2 3 0 10 0 10 1 0 0 $6,000,000 $500,000 $0 $2,000,000 $3,000,000 $6,300,000 4 4 7 5 4 7 FY14 Adopted Budget 355 Community Development Community Development Program Financial Statement: Planning and Zoning FY12 Budget Revenues and Other Sources Licenses & Permits Charges for Services Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 482,986 46,904 16,500 546,390 $ $ 659,524 387,371 61,176 22,194 470,741 $ 575,759 88,000 (546,390) (458,390) (571,524) 60,000 1,200 483,917 545,117 $ $ $ 67,169 (470,741) (403,573) $ 479,077 47,190 18,850 545,117 $ (508,591) Completion of Flagstaff Regional Plan 10 year update to the Coconino County Comprehensive Plan Conditional use permits applied for Zone change requests Subdivisions - preliminary plat applications (Includes administrative subdivisions) Open zoning violation cases Closed zoning violation cases Pre-application cases $ $ $ 684,078 $ $ $ 61,200 (545,117) (483,917) $ (622,878) $ 401,133 41,764 17,725 460,621 596,040 $ $ 44,169 (460,621) (416,452) $ $ (551,871) 519,380 185,079 18,850 723,309 129,814 $ 853,123 FY14 Budget $ $ (135,419) $ 60,000 1,200 662,109 723,309 FY14 Budget FY13 Actuals (138,961) $ $ 135,419 FY13 Budget $ 43,263 906 416,452 460,621 FY14 Budget FY13 Actuals 138,961 (105,018) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 105,018 (113,134) $ 65,870 1,249 49 403,573 470,741 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 113,134 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 86,800 1,200 458,390 546,390 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 61,200 (723,309) (662,109) (129,814) $ (791,923) FY12 FY13 FY14 75% 0% 76 6 85% 0% 50 4 100% 75% 60 4 1 1 1 178 172 131 129 90 100 100 95 125 FY14 Adopted Budget 356 Community Development Community Development Department Staffing (Full Time Equivalents) Positions by Title Addressing Specialist* Administrative Specialist I Administrative Specialist II Administrative Supervisor Assistant Director Building Inspector Chief Building Official Code Enforcement Officer Community Development Director Grants Writer Hydrologist Permit Technician Planner** Planner, Principal Planner, Senior Plans Examiner Plans Review Technician Program Manager III Sustainable Building Program Manager Zoning Inspector Total Positions FY12 0.20 0.50 1.30 1.00 1.00 5.00 1.00 2.00 1.00 0.50 1.00 1.00 1.00 1.00 2.00 1.00 0.20 1.00 1.00 22.70 FY13 0.50 1.30 1.00 1.00 5.00 1.00 2.00 1.00 0.50 1.00 1.00 1.00 1.00 2.00 1.00 0.20 1.00 1.00 22.50 FY14 0.50 1.30 1.00 1.00 5.00 1.00 2.00 1.00 0.50 1.00 1.00 1.00 1.00 1.00 2.00 1.00 0.20 1.00 1.00 23.50 *The Addressing Specialist was Title III funded on a one-year limited term basis. **The Planner position was created in FY14 as a first step towards the reorganization of the permitting division recommended in the Zucker report. Coconino County, Arizona FY14 Adopted Budget 357 Community Development Kachina Village Improvement District (KVID) 5600 East Commerce Avenue, Flagstaff, AZ 86004 (928) 679-8300 George Sereno, District Manager The Kachina Village Improvement District (KVID) provides water and wastewater services to approximately 1,370 homes in this unincorporated area of Coconino County. Program Descriptions Program SPA Administration PH Wastewater Collection, Treatment and Disposal PH Water Sourcing and Distribution PH Description Administration of the Kachina Village Improvement District. The Kachina Village Improvement District provides cost effective, reliable on-demand wastewater removal, treatment, and disposal services to the residents, commercial customers and emergency service organizations within Kachina Village. The Kachina Village Improvement District provides cost effective, reliable on-demand drinking water delivery services to the residents, commercial customers and emergency service organizations within Kachina Village. Goals and Objectives   The main goal for FY14 is the upgrade of the North Storage booster station to constant pressure and expansion to support the Kachina North development. A secondary goal is the purchase and installation of a second aeration blower for the wastewater plant. This will provide blower backup and capacity to maximize system efficiency and reliability. Opportunities and Challenges             Federal, state and local regulatory requirements and reporting mandates will significantly increase. Many if not all of these regulatory requirements and reporting mandates will be unfunded. Demand for KVID services will rise slightly. The demand for qualified operators will escalate. The shortage of qualified operators will cause employee benefits and salaries to increase or increase turnover as operators leave for other organizations as they have done in the past. Costs of compliance will rise as a result of EPA regulator demands (sampling, testing, accounting, process, procedures, reporting). An increase in utility complexity will increase the demand for mechanical, electrical, control systems, accounting and business management skills and expertise. Full cost pricing will become a greater factor in utility operations and will negatively impact the ability of utilities to acquire grant funding and/or low cost loans. Greening opportunities and pressure to implement greening projects will increase and so will the cost of operations. Grant money for greening projects may increase. The cost of engineering services will rise dramatically in the post recession period. Best Value Contracting procurement will provide greater opportunities than other procurement methods. Infrastructure degradation will continue as will the cost to replace, repair or refurbish aging systems. Advanced technologies and systems will continue to proliferate in the industry. Coconino County, Arizona FY14 Adopted Budget 358 Community Development Kachina Village Improvement District (KVID) Water Sourcing and Distribution Strategic Priority Area Alignment Wastewater Collection, Treatment and Disposal Programs x x x x x x x x x x Strategies Public Health (PH) Be a resource for access to available services in the community in all areas of the County. Use County Trends data to understand needs not currently being met (or voiced). Prioritize primary prevention strategies (behavior changing strategies that prevent disease or conditions that contribute to disease from occurring). Focus on homeless, mental health, detoxification centers that have the most leverage of current resources. Identify opportunities for the use of technology for high priority funding (telemedicine, etc.) Seek to be consistent with the Logical Decisions Process and review of health conditions, program standards and administrative standards to determine priorities. Coconino County, Arizona FY14 Adopted Budget 359 Community Development Kachina Village Improvement District (KVID) Financial Summary KVID’s primary source of revenue is charges for water and wastewater services. The department’s revenue was 6% lower than budgeted for FY13, due to decreased charges for both water and wastewater services. FY14 revenue is expected to be essentially flat compared to FY13. KVID was 34% under their revised FY13 expenditure budget of $1,656,453. The majority of this variance was due to carryover funding for a water meter upgrade project that was not required. The department’s FY14 adopted expenditure budget of $1,752,019 is 6% higher than their FY13 budget. This variance is due to two significant capital infrastructure repair projects slated for FY14. The following charts illustrate KVID’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Investment Income - 1% Expenditures by Program Wastewater Collection, Treatment & Disposal - 42% Use of Fund Balance - 31% Other - 1% Water Sourcing & Distribution - 58% Charges for Services - 67% Expenditures by Strategic Priority Area Expenditures by Category Travel - 1% Operations - 48% Coconino County, Arizona Capital - 18% Salary/ERE - 33% FY14 Adopted Budget Public Health - 100% 360 Community Development Kachina Village Improvement District (KVID) Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $  $ $ 524,829 1,218,671 11,645 12,000 1,767,145 $ $ $ $ - $ 412,768 813,300 9,464 33,875 1,269,407 1,170,000 10,270 20,000 456,183 1,656,453 1,269,407 $ $ - $ $ 538,852 974,856 13,745 129,000 1,656,453 - $ $ $ 1,656,453 $ $ $ - $ - $ 452,469 562,927 14,474 60,954 1,090,825 1,170,500 9,770 20,000 551,749 1,752,019 FY14 Budget $ $ 577,036 835,983 20,000 319,000 1,752,019 1,090,825 $ FY13 Actuals $ $ $ $ - FY13 Budget $ 1,087,461 10,345 32,847 (39,829) 1,090,825 FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 1,767,145 - 1,214,498 20,273 51,676 (17,041) 1,269,407 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,171,000 20,440 12,000 563,705 1,767,145 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals - 1,752,019 FY14 Budget $ $ $ - - $ - Please note that KVID pays 100% of their allocated indirect costs and receives no General Fund support. Coconino County, Arizona FY14 Adopted Budget 361 Community Development Kachina Village Improvement District (KVID) Program Financial Statement: Administration FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ Performance Measures 215,629 52,810 268,439 $ $ $ $ - 223,712 4,953 228,665 243,389 243,389 228,665 $ $ - $ 232,889 10,500 243,389 $ - $ $ 243,926 243,926 $ 243,389 $ $ - $ 239,874 4,052 243,926 $ 243,926 - FY12 - FY14 Budget $ - $ $ FY13 Actuals $ - $ $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ $ - 268,439 - 228,665 228,665 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 268,439 268,439 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ $ - FY13 $ - FY14 None * Note that the Administration program has been folded into the department’s other two programs for FY14. Coconino County, Arizona FY14 Adopted Budget 362 Community Development Kachina Village Improvement District (KVID) Program Financial Statement: Wastewater Collection, Treatment and Disposal FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures Annual volume processed Annual kWh consumption Quality compliance Containment compliance Coconino County, Arizona $ $ 153,123 324,293 3,995 481,411 $ $ $ $ - 66,359 242,556 5,108 314,023 620,000 250 (88,792) 531,458 $ 314,023 $ $ - $ 158,395 296,968 6,095 70,000 531,458 $ - $ $ 592,682 1,918 (238,221) 356,379 $ 531,458 $ $ - $ 74,795 276,877 4,706 356,379 $ 356,379 - $ 620,000 250 114,256 734,506 FY14 Budget $ $ 293,936 341,570 10,000 89,000 734,506 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 481,411 - 639,067 458 75 (325,577) 314,023 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 620,000 400 (138,989) 481,411 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 734,506 FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 46,754,000 540,641 100% 100% 45,000,000 600,000 100% 100% 45,000,000 600,000 100% 100% FY14 Adopted Budget 363 Community Development Kachina Village Improvement District (KVID) Program Financial Statement: Water Sourcing and Distribution FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures Annual volume processed Annual volume sold KWh Quality compliance Sampling schedule compliance Coconino County, Arizona $ $ 156,077 841,568 7,650 12,000 1,017,295 $ $ $ $ - 122,697 565,791 4,356 33,875 726,719 550,000 10,020 20,000 301,586 881,606 $ 726,719 $ $ - $ 147,568 667,388 7,650 59,000 881,606 $ - $ $ 494,779 8,427 32,847 (45,533) 490,521 $ 881,606 $ $ - $ 137,800 281,998 9,768 60,954 490,521 $ 490,521 - $ 550,500 9,520 20,000 437,493 1,017,513 FY14 Budget $ $ 283,100 494,413 10,000 230,000 1,017,513 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 1,017,295 - 575,431 19,815 51,601 79,871 726,719 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 551,000 20,040 12,000 434,255 1,017,295 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 1,017,513 FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 74,450,470 55,298,911 563,890 100% 100% 74,000,000 55,000,000 560,000 100% 100% 74,000,000 55,000,000 560,000 100% 100% FY14 Adopted Budget 364 Community Development Kachina Village Improvement District (KVID) Department Staffing (Full Time Equivalents) Positions by Title Business Manager District Manager Industrial Tech-Wright Water/Wastewater Manager Water/Wastewater Plant Operator Water/Wastewater Plant Operator, Senior Total Positions  FY12 1.00 1.00 1.00 1.00 2.00 2.00 8.00 FY13 1.00 1.00 1.00 1.00 2.00 2.00 8.00 FY14 1.00 1.00 1.00 1.00 2.00 2.00 8.00 Please note that there have been no staffing changes at KVID in the last three years. Coconino County, Arizona FY14 Adopted Budget 365 Community Development Parks and Recreation 2446 Fort Tuthill Loop, Flagstaff, AZ 86001 (928) 679-8000 Judy Weiss, Director Coconino County Parks and Recreation engages the public by developing and delivering quality sustainable parks, equitable community partnerships, accessible, diverse recreational and educational opportunities; and by protecting unique natural areas and open spaces. Program Descriptions Program SPA Administration CV Facility Dev elopment Acquisitions C&NR Facility Dev elopment Administration CV Facility Dev elopment Construction CV Facility Dev elopment Trails CV Facility Management Maintenance CV Facility Management Operations CV Programs & Serv ices Amphitheater Ev ents CV Programs & Serv ices Campgrounds CV Programs & Serv ices County Fair CV Programs & Serv ices Ev ent Facility Users Programs & Serv ices Outdoor Recreation Coconino County, Arizona CV CV Description The Parks and Recreation Administration program prov ides leadership, strategic direction, financial management, administrativ e support, marketing and communications for the department. The Facility Dev elopment-Acquisitions program was established in 2002 when the Coconino Parks and Open Space (CPOS) sales tax prov ided for the acquisition of key parcels, in accordance with the ballot measure, for open space conserv ation. The Facility Dev elopment-Administration program manages new construction and redev elopment of parks. The Facility Dev elopment-Construction program designs and builds safe, attractiv e and enjoy able park improv ements and new park facilities based on the CPOS ballot measure and project list with the approv al of the Board of Superv isors. The Facility Dev elopment-Trails program promotes the Community V itality Strategy with the prov ision of recreational opportunities on safe, well-maintained, non-motorized community pathway s that connect our communities geographically , encourage social interaction, and engage users of all ages across the demographic spectrum. The Facility Management-Maintenance program maintains and repairs all County parks, natural areas, and trails. The Facility Management-Operations program prov ides water/sewer serv ices, electrical serv ices, garbage and port-o-let serv ices, backflow testing, and janitorial supplies at all County parks and properties. The Amphitheater Ev ents program ov ersees an outdoor performing arts facility . The Campgrounds program prov ides the administration, maintenance, and operations of Coconino County campgrounds. This program produces the Coconino County Fair, a family oriented ev ent that highlights the County 's cultural, agricultural, natural, and artistic resources. The Ev ents program prov ides ev ent producers the opportunity to lease County park facilities for their ev ents. The Outdoor Recreation program offers fee-based outdoor recreation education programming to people of all ages. FY14 Adopted Budget 366 Community Development Parks and Recreation Program SPA Programs & Serv ices Ramada and Field Rentals CV Programs & Serv ices Stables CV Description The Ramada and Field Rental program prov ides low-cost public use of picnic ramadas and ballfields at Fort Tuthill County Park, Louise Y ellowman County Park, Ray mond County Park and Peaks V iew County Park. The Stables program prov ides stabling facilities to support the equestrian ev ents at Fort Tuthill County Park. Goals and Objectives      In FY14 one of Parks and Recreation’s main goals is to plan for the upcoming expiration of the County Parks and Open Space (CPOS) sales tax. The department has begun this endeavor with a series of work sessions with the Board of Supervisors to inform them of the current status and suggested options for the future. In FY14 Parks and Recreation will also explore legislative options to increase revenues for continued operation and maintenance of the County’s parks system. In FY13 the department issued an RFP for outsourcing the campground and developing a snow play area. If successful in FY14, this could generate new revenue and save significantly in development costs. In FY15 Parks and Recreation will begin planning to implement natural resource plans for Rogers Lake and Pumphouse Wash. These plans will be a road map for the future with minimal development. Over the next two to five years, Parks and Recreation will continue to complete the remaining voter approved CPOS projects as funding permits. Opportunities and Challenges    An increase in new public and private partnerships will create additional opportunities for new revenue sources. These partnerships are also projected to have a significant economic impact on the region. Maintaining current parks is equally or more important than building new ones. With the expiration of CPOS operations and maintenance (O&M) funding, Parks and Recreation will need to look for additional revenue sources to continue the current level of service. The department did receive an increase in its General Fund support beginning in FY14 to help offset the loss of the CPOS O&M funding. Arizona’s growing population has increased the demand for new, expanded and more diversified parks facilities. Costs for land, operations and capital projects have also increased. These trends, coupled with increased competition for tax dollars by other government departments and the decline in the availability of grant funding, have resulted in a greater emphasis on generating alternative non‐tax revenues. Coconino County, Arizona FY14 Adopted Budget 367 Community Development Parks and Recreation Programs and Services: Amphitheater Events Programs and Services: Campgrounds Programs and Services: County Fair x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x Administration Programs and Services: Stables Facility Management - Operations x Programs and Services: Ramada & Field Rentals Facility Management - Maintenance x Programs and Services: Outdoor Recreation Facility Development - Trails x Programs and Services: Event Facility Users Facility Development - Construction x Strategic Priority Area Alignment Facility Development - Acquisitions Facility Development - Administration Programs x x Strategies Community Vitality (CV) Create and maintain "adequate" resources for programs that prov ide a "safety net" for v ulnerable populations. Create opportunities for citizens to strengthen their communities. Support arts, recreation, culture, lifelong learning and enrichment opportunities to enhance the quality of life for all citizens. Dev elop, strengthen and support programs to encourage y outh and families from div erse backgrounds and perspectiv es feel welcome and engaged in their communities. Increase efficiencies and reduce redundancies by pooling resources through internal and ex ternal partnerships to "improv e the quality of life for Coconino County resident". Continue the dev elopment of emergency preparedness plans and partnerships to prepare County communities in the result of an emergency . Create the serv ice deliv ery infrastructure and technology to connect employ ees and citizens to resources prov ided by the County . Coconino County, Arizona x x x FY14 Adopted Budget x x x x 368 Community Development Parks and Recreation Programs and Services: Stables Programs and Services: Ramada & Field Rentals Programs and Services: Outdoor Recreation Programs and Services: Event Facility Users Programs and Services: County Fair Programs and Services: Campgrounds Programs and Services: Amphitheater Events Facility Management - Operations Facility Management - Maintenance Facility Development - Trails Facility Development - Construction Facility Development - Administration Administration Strategic Priority Area Alignment Facility Development - Acquisitions Programs Strategies Cultural and Natural Resources (C&NR) Does the program support initiativ es, practices and positions that promote clean air, clean water and the stewardship of County resources, healthy landscapes and wildlife habitat? Does the program consider div erse needs and foster collaborativ e partnerships to address, dev elop and promote cultural and/or natural resource objectiv es? Does the program support initiativ es that celebrate, protect and engage the public in the County 's regional cultural heritage? Coconino County, Arizona x x x FY14 Adopted Budget 369 Community Development Parks and Recreation Financial Summary The Parks and Recreation Department’s primary source of revenue is Coconino Parks and Open Space (CPOS) sales tax revenue. For FY13 CPOS sales tax revenue is estimated to be 12% under budget. Parks and Recreation also receives fee-based revenue for the programs it provides. For FY13 the Fees for Services revenue is estimated to be 7% over budget due to increased event participation and attendance. Parks and Recreation is estimated to be 67% under their revised FY13 expenditure budget of $13,068,851. This variance is due to planned capital projects that were not completed in FY13. The FY14 adopted expenditure budget of $15,763,175 is 21% over the FY13 budget. This variance is due to the addition of CPOS capital projects in FY14. The following charts illustrate the Parks and Recreation department’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Taxes - 20% Charges for Services - 4% Other - 1% Federal & State Grants - 1% Transfers In - 1% General Fund Support - 9% Use of Fund Balance - 64% Expenditures by Category Transfers Out - 1% Salary/ERE - 8% Operations - 5% Travel - 1% Capital - 85% Coconino County, Arizona FY14 Adopted Budget 370 Community Development Parks and Recreation Expenditures by Program Expenditures by Strategic Priority Area Cultural & Natural Resources - 35% Community Vitality - 65% Coconino County, Arizona FY14 Adopted Budget 371 Community Development Parks and Recreation Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Taxes Charges for Services Investment Income Contributions Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ 85,000 2,849,625 875,460 91,676 2,100 653,953 5,139,151 305,372 $ 10,002,337 1,315,851 1,031,098 44,875 6,931,560 678,953 $ 10,002,337 $ 10,310,336 Coconino County, Arizona $ $ FY12 Budget $ 143,623 2,964,806 756,392 51,000 2,100 1,972 106,150 8,067,947 974,861 $ 13,068,851 1,230,741 1,216,649 50,837 22,770 650,908 3,171,905 $ 1,295,942 934,025 45,170 10,662,564 131,150 $ 13,068,851 305,193 278,249 3,477,098 $ 13,347,100 $ 141,463 3,180,089 811,174 69,795 26,183 106,150 (1,090,817) 1,025,683 $ 4,269,718 $ 85,000 3,193,556 751,517 51,000 2,100 1,972 106,150 10,074,895 1,496,985 $ 15,763,175 FY13 Actuals $ $ $ FY13 Budget FY14 Budget 1,283,882 899,011 46,966 1,908,709 131,150 4,269,718 $ 1,336,296 770,344 42,308 13,483,077 131,150 $ 15,763,175 278,249 309,371 4,547,967 $ 16,072,546 FY13 Actuals 366,092 106,150 (1,446,703) (400) $ (974,861) 373,467 106,150 (1,504,900) (400) $ (1,025,683) 342,417 106,150 (1,945,552) $ (1,496,985) (307,999) (305,193) (278,249) (278,249) (309,371) (822,575) $ (1,253,110) $ (1,303,932) $ (1,806,356) $ FY14 Adopted Budget $ FY14 Budget 316,845 625,907 (1,405,134) (55,000) $ (517,382) (613,371) $ FY14 Budget 485,710 653,953 (1,390,035) (55,000) $ (305,372) $ $ FY13 Actuals FY13 Budget FY12 Actuals $ Net Indirect Support Total County Support $ 307,999 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 95,000 2,832,704 735,645 177,866 18,735 625,907 (1,831,335) 517,382 $ 3,171,905 FY13 Budget FY12 Actuals $ Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals $ 372 Community Development Parks and Recreation Program Financial Statement: Administration FY12 Budget Revenues and Other Sources Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 394,235 194,372 14,410 25,000 628,017 $ $ 727,862 339,950 219,285 15,017 25,000 599,252 $ 690,358 653,953 (571,017) 82,936 (16,909) 106,150 464,414 570,564 $ $ $ 625,907 (546,161) 79,746 $ 396,526 133,628 15,410 25,000 570,564 $ (11,360) Excellent or good service ratings in annual citizen survey; rank among County departments Number of active cultural and natural resource management partnerships in place Number of community events sponsored by CCPR or co-sponsored with community partners Direct cost recovery from earned revenues $ $ $ 665,279 $ $ $ 106,150 (570,564) (464,414) $ (559,129) $ 397,988 158,573 10,058 25,000 591,619 690,590 $ $ 106,150 (591,619) (485,469) $ $ (584,440) 399,590 128,292 10,599 25,000 563,481 103,446 $ 666,927 FY14 Budget $ $ (98,971) $ 106,150 457,331 563,481 FY14 Budget FY13 Actuals (94,715) $ $ 98,971 FY13 Budget $ 106,150 485,469 591,619 FY14 Budget FY13 Actuals 94,715 (91,106) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 91,106 (99,845) $ 625,907 53,091 (79,746) 599,252 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 99,845 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 653,953 57,000 (82,936) 628,017 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Transfers to Other Funds Total Uses of Funds FY12 Actuals 106,150 (563,481) (457,331) (103,446) $ (560,777) FY12 FY13 FY14 3 N/A N/A 5 5 5 2 N/A N/A 69% N/A N/A FY14 Adopted Budget 373 Community Development Parks and Recreation Program Financial Statement: Facility Development - Acquisitions FY12 Budget Revenues and Other Sources Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ 2,462 69,501 71,962 $ 1,320,019 1,320,019 $ $ $ 56,047 15,915 71,962 $ 71,962 - $ 1,972 4,850,002 4,851,974 $ $ - $ $ 4,851,974 4,851,974 - Performance Measures $ 4,851,974 $ 3,376 19,835 23,211 $ - $ $ $ 23,210 23,210 - $ $ 1,972 5,573,416 5,575,388 FY14 Budget $ $ 5,575,388 5,575,388 $ 23,210 $ FY13 Actuals $ - $ $ FY14 Budget FY13 Actuals FY13 Budget 5,575,388 FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 2 2 2 4 2 4 2 0 0 0 1 0 Develop resource management plans for County-owned lands Coordination of planning efforts for collaborative resource management CPOS project implementation: Completed and potential future acquisitions: Rogers Lake Completed 2250 acres FY11 Pumphouse Pending 26 acres FY13 Fort Tuthill Pending 220 acres FY13 Donation to County of 240 acres with 17,000 square feet of building improvements on May 17, 2011 and completed in FY12 Coconino County, Arizona $ - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 1,320,019 - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,320,019 1,320,019 FY12 Budget Expenditures and Other Uses Operations Capital Total Uses of Funds FY12 Actuals FY14 Adopted Budget 374 Community Development Parks and Recreation Program Financial Statement: Facility Development - Administration FY12 Budget Revenues and Other Sources Taxes Investment Income Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ 3,180,089 66,523 (2,992,176) 400 $ 254,836 3,193,556 24,000 (2,849,503) $ 368,053 FY12 Budget FY12 Actuals FY13 Budget FY13 Actuals FY14 Budget $ Net Indirect Support Total $ 946,868 $ $ $ $ - $ $ (78) 154,833 205,519 8,300 368,652 $ 810,446 - $ 368,411 1,182 Performance Measures $ (400) (400) $ 155,853 95,701 3,282 254,836 $ (159) $ $ $ 151,226 210,759 6,068 368,053 (7,252) $ 247,584 (1,098) $ FY13 Actuals $ (400) (400) $ 241 366,955 FY14 Budget $ - $ 7,252 $ 6,852 1,098 $ 1,098 FY12 FY13 FY14 2 2 2 2 2 2 Provide park facilities that continue to align with community preferences Develop public park facilities utilizing local partnerships and outside funding sources Coconino County, Arizona $ FY13 Budget 1,182 $ $ (241) FY12 Actuals (78) $ 170,082 117,552 4,237 519,757 811,628 (1,182) FY12 Budget Net Indirect Support Total County Support $ 78 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ $ FY14 Budget 2,964,806 24,000 (2,620,554) 400 $ 368,652 153,125 236,612 9,250 547,803 946,790 $ FY13 Actuals 2,832,704 152,201 (2,173,277) $ 811,628 $ $ FY13 Budget 2,849,625 64,676 (1,967,511) $ 946,790 Expenditures and Other Uses Salary/ERE Operations Travel Transfers to Other Funds Total Uses of Funds FY12 Actuals FY14 Adopted Budget 375 Community Development Parks and Recreation Program Financial Statement: Facility Development - Construction FY12 Budget Revenues and Other Sources Federal and State Grants Investment Income Contributions Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 124,445 5,006,070 5,130,515 $ $ $ $ - $ 293,199 6,855 300,054 23,623 27,000 2,100 5,703,055 5,755,778 300,054 $ $ - $ $ 68,188 5,687,590 5,755,778 - Performance Measures $ $ 23,623 465 8,567 1,870,139 1,902,794 $ 5,755,778 $ $ - $ 34,182 1,868,612 1,902,794 $ 1,902,794 - $ 27,000 2,100 7,378,589 7,407,689 FY14 Budget $ $ 7,407,689 7,407,689 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 5,130,515 - 19,074 108 280,872 300,054 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 27,000 2,100 5,101,415 5,130,515 FY12 Budget Expenditures and Other Uses Operations Capital Total Uses of Funds FY12 Actuals 7,407,689 FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 Completed projects Best management practices and green construction materials have been incorporated into the design and construction of new parks Collaborative planning and design with partners and stakeholders Minimum of three planning/design/public charettes incorporated into project designs during the public scoping process 4 2 1 3 1 1 4 3 3 2 3 3 CPOS park projects opened to public (total) 2 3 3 Coconino County, Arizona FY14 Adopted Budget 376 Community Development Parks and Recreation Program Financial Statement: Facility Development - Trails FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ 41,139 41,139 $ 46,760 605,471 652,231 $ $ 40,835 304 41,139 $ $ 41,139 - $ $ $ - $ - $ Number of active collaborative partnerships to increase trail infrastructure Number of community volunteers engaging in trail building and maintenance - $ $ 5,978 5,978 $ - $ 5,978 5,978 $ - $ $ 5,978 - - FY14 Budget $ - $ $ FY13 Actuals $ - $ $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - Performance Measures Coconino County, Arizona - FY13 Actuals FY13 Budget FY12 Actuals $ $ $ - 652,231 - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 652,231 652,231 FY12 Budget Expenditures and Other Uses Operations Travel Capital Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 2 2 2 300 300 300 FY14 Adopted Budget 377 Community Development Parks and Recreation Program Financial Statement: Facility Management - Maintenance FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 260,877 109,452 16,918 387,247 $ $ $ 457,698 260,546 176,515 25,246 462,307 $ $ 539,828 $ $ (457,698) (456,700) (456,700) $ 270,262 146,215 16,918 433,395 $ (534,221) $ $ $ 498,575 $ $ $ (394,002) (394,002) $ (459,182) FY14 Adopted Budget $ 352,607 199,155 25,467 577,229 666,322 $ $ 433 (540,759) (540,326) $ $ (629,419) 314,660 118,822 18,265 451,747 82,922 $ 534,669 FY14 Budget $ $ (89,093) $ 451,747 451,747 FY14 Budget FY13 Actuals (65,180) $ $ 89,093 FY13 Budget $ 32,839 433 3,631 540,326 577,229 FY14 Budget FY13 Actuals 65,180 (77,521) $ FY13 Actuals FY13 Budget FY12 Actuals (387,247) (387,247) 35,000 4,393 394,002 433,395 77,521 (70,451) $ 10,000 (4,393) 456,700 462,307 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 70,451 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 387,247 387,247 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (451,747) (451,747) (82,922) $ (534,669) 378 Community Development Parks and Recreation Program Financial Statement: Facility Management - Maintenance Performance Measures Percent of assessed value of assets spent on annual maintenance activities Percent of assets maintained at Master Plan recommended level of four percent funding Percent of park visitors rating facilities as good or excellent Number of times per week Fort Tuthill County Park receives routine maintenance (5/1- 10/1) Number of times per week Fort Tuthill County Park receives routine maintenance (10/1- 5/1) Number of times per week Raymond County Park receives routine maintenance (5/1 - 10/1) Number of times per week Raymond County Park receives routine maintenance (10/1 - 5/1) Number of times per week Sawmill County Park receives routine maintenance (5/1 - 10/1) Number of times per week Sawmill County Park receives routine maintenance (10/1 - 5/1) Number of times per week Peaks View County Park receives routine maintenance (5/1 - 10/1) Number of times per week Peaks View County Park receives routine maintenance (10/1 - 5/1) Number of times per week Pumphouse County Natural Area receives routine maintenance (all year) Number of times per week Louise Yellowman County Park receives preventative routine maintenance (all year) Number of times per week Rogers Lake County Natural Area receives routine maintenance (all year) Level of service the parks system is maintained at (best 1 to 5 worst) Coconino County, Arizona FY12 FY13 FY14 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2 2 2 1 2 2 2 7 7 1 2 2 2 7 7 1 2 2 2 2 2 1 2 2 1 1 1 7 7 7 0 1 1 3.5 3.5 3.5 FY14 Adopted Budget 379 Community Development Parks and Recreation Program Financial Statement: Facility Management - Operations FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 1,942 59,640 2,862 64,444 $ $ $ $ 65,003 3,154 39,734 3,482 46,370 $ 47,410 $ $ (65,003) (46,370) (46,370) $ 1,943 59,600 2,862 64,405 $ (47,410) $ $ 36,520 36,520 $ 64,907 $ $ (64,405) (64,405) $ 2,212 28,990 5,318 36,520 $ 37,094 $ $ (36,520) (36,520) (64,907) $ $ (37,094) 39,535 23,400 862 63,797 10,182 $ 73,979 FY14 Budget $ $ (574) $ 63,797 63,797 FY14 Budget FY13 Actuals (502) $ $ $ 574 FY13 Budget $ FY14 Budget FY13 Actuals 502 (1,040) $ FY13 Actuals FY13 Budget FY12 Actuals (64,444) (64,444) 64,405 64,405 1,040 (559) $ 46,370 46,370 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ 559 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 64,444 64,444 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (63,797) (63,797) (10,182) $ (73,979) Performance Measures FY12 FY13 FY14 Number of playgrounds available for public use Number of trails available for public use Number of restrooms available for public use Number of ramadas and picnic areas available for public use Number of athletic facilities available for public use Number of event venues available for entertainment opportunities Number of rental facilities Number of camping sites available for public use Number of visitors to County parks Number of visitors to events at County parks Percent of facilities rated as 'state of the art' or 'high quality' by visitors and users 7 17.25 7 11 16 11 46 102 N/A N/A 8 17.25 8 12 17 11 48 102 N/A N/A 9 17.25 9 14 17 11 48 102 N/A N/A N/A N/A N/A Coconino County, Arizona FY14 Adopted Budget 380 Community Development Parks and Recreation Program Financial Statement: Horse Races FY12 Budget Revenues and Other Sources Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures $ $ $ 93,909 1,690 95,599 $ $ $ 119,905 81,902 4,174 35 86,112 $ $ 109,654 $ $ (79,306) (55,000) (55,000) $ - $ (78,543) $ $ 324 10,829 (11,153) (0) $ - $ - $ - $ $ - - FY12 - $ FY14 Budget $ - $ $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - (23,543) $ FY13 Actuals FY13 Budget FY12 Actuals (55,000) (55,000) - 23,543 (24,306) $ 4 14,092 17,016 55,000 86,112 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 24,306 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 40,599 55,000 95,599 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ $ - FY13 $ - FY14 None  Please note that the Horse Races are no longer being offered through the Parks and Recreation Department. Coconino County, Arizona FY14 Adopted Budget 381 Community Development Parks and Recreation Program Financial Statement: Programs and Services - Amphitheater Events FY12 Budget Revenues and Other Sources Charges for Services General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 24,291 23,150 47,441 $ $ $ 53,944 21,442 35,647 57,089 $ $ 63,362 $ $ 224,056 Number of free or low-cost community events, CCPR or County-sponsored, co-sponsored or otherwise Number of total events (public and private) Number of attendees served Percentage of expenses covered by revenue 94,315 (57,089) 37,226 $ 22,909 41,150 64,059 $ 30,953 $ $ 59,332 (4,085) 55,247 $ 69,556 $ $ 101,150 (64,059) 37,091 $ $ 31,594 $ 24,901 30,346 55,247 85,875 477,726 563,601 FY14 Budget $ $ 22,451 41,150 500,000 563,601 61,459 5,748 $ FY13 Actuals $ $ (5,497) $ $ 6,211 FY13 Budget $ FY14 Budget FY13 Actuals 5,497 (6,273) $ FY13 Actuals FY13 Budget FY12 Actuals 278,000 (47,441) 230,559 101,150 (37,091) 64,059 6,273 (6,503) $ 94,315 (37,226) 57,089 FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ FY12 Budget Net Indirect Support Total County Support $ 6,503 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 278,000 (230,559) 47,441 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Capital Total Uses of Funds FY12 Actuals 59,332 (55,247) 4,085 FY14 Budget $ $ (6,211) $ (2,127) 569,349 85,875 (563,601) (477,726) (5,748) $ (483,474) FY12 FY13 FY14 4 5 5 22 15,244 110% 27 27,510 150% 22 22,000 125% FY14 Adopted Budget 382 Community Development Parks and Recreation Program Financial Statement: Programs and Services - Campgrounds FY12 Budget Revenues and Other Sources Charges for Services Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 29,303 14,640 43,943 $ $ 51,522 23,010 14,126 37,135 $ 44,094 50,210 (43,943) 6,267 (1,312) 50,510 (7,056) 43,454 $ $ $ 41,403 (37,135) 4,267 $ 28,814 14,640 43,454 $ (2,691) Number of times the entire campground is rented to facilitate an event that supports arts, culture, and life-long learning and enrichment (i.e. Pickin' in the Pines, AA Round Up, etc.) Number of organizations that utilize the campground as a 'retreat' location to conduct volunteer activities and youth-building programs which lead to strengthened communities (i.e. Boy Scouts of America, etc.) Number of campsites for public use at the Fort Tuthill County Park campground Number of campsites for public use at the Cataract Lake County Park campground Percentage of expenses covered by revenue $ $ 57,165 644 (12,302) 45,507 $ 50,631 $ $ 50,510 (43,454) 7,056 $ $ (121) $ 24,005 21,502 45,507 52,210 381 52,591 FY14 Budget $ $ 37,951 14,640 52,591 51,681 9,958 $ FY13 Actuals $ $ (7,177) $ $ 6,175 FY13 Budget $ FY14 Budget FY13 Actuals 7,177 (6,959) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 6,959 (7,579) $ 41,348 55 (4,267) 37,135 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 7,579 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 50,210 (6,267) 43,943 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals 57,809 (45,507) 12,302 FY14 Budget $ $ (6,175) $ 6,128 62,549 52,210 (52,591) (381) (9,958) $ (10,339) FY12 FY13 FY14 3 5 4 2 2 2 102 96 96 28 N/A N/A 129% 130% 110% FY14 Adopted Budget 383 Community Development Parks and Recreation Program Financial Statement: Programs and Services - County Fair FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 135,146 168,337 515 106,150 410,148 $ $ $ 446,986 110,345 179,853 828 106,150 397,177 $ $ 430,280 $ $ (36,838) - $ 168,656 207,785 760 123,000 106,150 606,351 $ (33,104) $ $ $ 648,056 $ $ - $ $ (41,705) $ 142,432 252,206 645 40,097 106,150 541,530 577,794 $ - $ $ $ (36,264) 178,768 177,545 4,030 106,150 466,493 46,711 $ 513,204 FY14 Budget $ - $ (36,264) $ 85,000 409,100 (27,607) 466,493 FY14 Budget FY13 Actuals (41,705) $ $ 36,264 FY13 Budget $ 85,000 438,351 2,483 2,767 12,929 541,530 FY14 Budget FY13 Actuals 41,705 (33,104) $ FY13 Actuals FY13 Budget FY12 Actuals - 85,000 390,300 131,051 606,351 33,104 (36,838) $ 85,000 418,856 6,586 2,018 (115,283) 397,177 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 36,838 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 85,000 389,750 (64,602) 410,148 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals (46,711) $ (46,711) Performance Measures FY12 FY13 FY14 Number of attendees and participants participating in the fair Number of fair entries Number of exhibitors Percentage of expenses covered by revenue 45,095 2,800 800 120% 42,841 3,685 927 106% 44,000 4,000 1,000 100% Coconino County, Arizona FY14 Adopted Budget 384 Community Development Parks and Recreation Program Financial Statement: Programs and Services - Event Facility Users FY12 Budget Revenues and Other Sources Charges for Services General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ 92,804 21,751 114,555 $ $ $ 115,908 17,795 133,703 $ 96,771 17,784 114,555 $ $ 165,930 $ $ 144,209 $ $ (84,230) 92,804 (114,555) (21,751) $ 111,413 17,795 129,208 $ (51,405) $ $ $ 157,636 $ $ $ 132,400 (129,208) 3,192 $ (25,236) $ 75,959 22,366 98,325 118,404 $ $ 165,153 (98,325) 66,829 $ $ 46,749 81,829 17,631 99,624 21,809 $ 121,433 FY14 Budget $ $ (20,080) $ 120,500 (20,876) 99,624 FY14 Budget FY13 Actuals (28,428) $ $ 20,080 FY13 Budget $ 165,153 (66,829) 98,325 FY14 Budget FY13 Actuals 28,428 (29,655) $ FY13 Actuals FY13 Budget FY12 Actuals 81,700 (133,703) (52,003) 132,400 (3,192) 129,208 29,655 (32,227) $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 32,227 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 81,700 52,003 133,703 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Total Uses of Funds FY12 Actuals 120,500 (99,624) 20,876 (21,809) $ (933) Performance Measures FY12 FY13 FY14 Number of events (does not include County sponsored events) Number of attendees and participants served Percentage of expenses covered by revenue 49 24,754 61% 52 24,568 79% 50 24,600 125% Coconino County, Arizona FY14 Adopted Budget 385 Community Development Parks and Recreation Program Financial Statement: Programs and Services - Outdoor Recreation FY12 Budget Revenues and Other Sources Charges for Services General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 4,621 6,932 11,553 $ $ 12,909 33,210 1,504 34,714 $ 44,405 (11,553) (11,553) (12,909) 8,732 27,166 35,898 $ $ $ 1,373 (34,714) (33,341) $ 27,166 8,732 35,898 $ (43,033) Number of public served from CCPR and/or partner-produced Outdoor Recreation programs Number of Outdoor Recreation programs offered by CCPR and/or partners Percentage of expenses covered by revenue $ $ $ 42,862 $ $ 8,732 (35,898) (27,166) $ $ (34,130) $ 17,473 4,446 491 22,411 26,952 $ $ 16,349 (22,411) (6,062) $ $ (10,603) 44,163 8,332 400 52,895 11,895 $ 64,790 FY14 Budget $ $ (4,541) $ 8,732 44,163 52,895 FY14 Budget FY13 Actuals (6,964) $ $ 4,541 FY13 Budget $ 16,349 6,062 22,411 FY14 Budget FY13 Actuals 6,964 (9,692) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 9,692 (1,356) $ 1,373 33,341 34,714 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 1,356 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 11,553 11,553 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 8,732 (52,895) (44,163) (11,895) $ (56,058) FY12 FY13 FY14 100 179 200 9 13 20 N/A 80% 100% FY14 Adopted Budget 386 Community Development Parks and Recreation Program Financial Statement: Programs and Services - Ramada and Field Rentals FY12 Budget Revenues and Other Sources Charges for Services General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 54,853 12,300 920 68,073 $ $ 82,560 45,416 5,228 1,688 52,332 $ 65,808 13,600 (68,073) (54,473) (68,960) 11,100 71,805 82,905 $ $ $ 11,276 (52,332) (41,056) $ 66,185 15,800 920 82,905 $ (54,532) Recreational facilities available for public use: includes ramadas, picnic areas, ball fields and other athletic facilities Percentage of expenses covered by revenue $ $ $ 98,939 $ $ 11,100 (82,905) (71,805) $ $ (87,839) $ 47,902 4,929 1,705 54,536 66,531 $ $ 14,081 (54,536) (40,455) $ $ (52,450) 29,996 15,800 920 46,716 7,678 $ 54,394 FY14 Budget $ $ (11,995) $ 11,100 35,616 46,716 FY14 Budget FY13 Actuals (16,034) $ $ 11,995 FY13 Budget $ 14,081 40,455 54,536 FY14 Budget FY13 Actuals 16,034 (13,476) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 13,476 (14,487) $ 11,276 41,056 52,332 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 14,487 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 13,600 54,473 68,073 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 11,100 (46,716) (35,616) (7,678) $ (43,294) FY12 FY13 FY14 34 34 34 20% 20% 22% FY14 Adopted Budget 387 Community Development Parks and Recreation Program Financial Statement: Programs and Services - Stables FY12 Budget Revenues and Other Sources Charges for Services General Fund Support Total Funding Sources $ 62,200 414 62,614 $ $ $ $ 76,383 $ $ $ $ 44,913 15,165 60,078 62,200 (62,614) (414) (14,183) 62,200 8 62,208 $ 74,085 $ $ 75,674 (60,078) 15,596 $ 47,235 14,973 62,208 $ 1,589 $ $ $ 74,497 $ $ 62,200 (62,208) (8) $ $ (12,297) $ 42,550 17,427 59,977 71,573 $ $ 60,310 (59,977) 333 $ $ (11,263) 36,127 13,973 1,000 51,100 10,119 $ 61,219 FY14 Budget $ $ (11,596) $ 64,000 (12,900) 51,100 FY14 Budget FY13 Actuals (12,289) $ $ 11,596 FY13 Budget $ 60,310 (333) 59,977 FY14 Budget FY13 Actuals 12,289 (14,008) $ FY13 Actuals FY13 Budget FY12 Actuals (13,769) $ $ 14,008 FY12 Budget Net Indirect Support Total County Support $ 13,769 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ 75,674 (15,596) 60,078 FY13 Budget FY12 Actuals 47,641 14,973 62,614 Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 64,000 (51,100) 12,900 (10,119) $ 2,781 Performance Measures FY12 FY13 FY14 Number of stalls rented Percentage of expenses covered by revenue 7,500 98% 4,144 91% 4,500 100% Coconino County, Arizona FY14 Adopted Budget 388 Community Development Parks and Recreation Department Staffing (Full Time Equivalents) Positions by Title Administrative Manager Administrative Specialist III Administrative Support II Detention Officer II Director-Parks and Recreation Natural Resources Maintenance Supervisor Parks Maintenance Worker Parks Manager - Construction Parks Manager - Maintenance Parks Manager - Operations Parks Manager - Planning and Acquisitions Parks Outreach Program Coordinator Parks Project Coordinator Program Coordinator Special Events Coordinator Trades Supervisor Trades Worker I Total Positions  FY12 2.00 2.00 1.75 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 19.75 FY13 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 20.00 FY14 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 19.00 Please note that the Detention Officer II position was moved to the Sheriff’s Office for FY14. Coconino County, Arizona FY14 Adopted Budget 389 Community Development Public Works 5600 East Commerce Avenue, Flagstaff, AZ 86004 (928) 679-8300 Andy Bertelsen, Director Public Works consists of eleven programs within the areas of road maintenance, solid waste and fleet services. Program Descriptions Program SPA Description Public Works Administration manages all divisions of the Public Works Department, which includes: Road Maintenance, including sign and infrastructure maintenance, Equipment Maintenance and Services, Engineering, Capital Planning and Development including Flood Control District projects, Solid Waste Operations, and Mechanical Services. This program meets the requirement of the BIA contract between the BIA and the County for maintenance on reservation roads established as a primary road system for Navajo Nation residents. Administration PS BIA Contract Road Services PS Community Clean-Ups PH Community Clean-Ups provide a means for Coconino County residents to dispose of waste that has accumulated on their properties. Engineering PS The Engineering Division of Public Works provides a technical resource for Coconino County. Engineering work includes surveying, planning, engineering studies, design, public presentations, construction oversight, and records keeping. Highway Equipment Services PS Highway Equipment Services provides Coconino County's Highway User Revenue Fund (HURF) with fleet vehicle and equipment acquisition, maintenance, repairs and disposal needs. Mechanical Services PS Mechanical Services provides Coconino County's light vehicle fleet acquisition, maintenance and disposal needs. Off-Nation Residential Waste and Recycling PH Road Maintenance PS This program includes the Willard Springs and Mormon Lake Transfer Stations, the Williams Transfer Station, and waste collection in Marble Canyon. This program optimizes the expenditure of funds for road maintenance by utilizing the techniques and materials used in road maintenance. Sign Shop PS This program optimizes the expenditure of funds for road signing and striping by utilizing the techniques and materials used in road and highway signing. There are approximately 9,500 signs along our County maintained roads. Waste Tire Collection PH This program collects waste tires from several locations around the County, thus providing proper disposal of waste tires for residents and businesses in Coconino County. Coconino County, Arizona FY14 Adopted Budget 390 Community Development Public Works Goals and Objectives   Departmental goals for FY14 include:  Complete the Transportation Planning Initiative to determine the future of County transportation services.  Establish clear processes and programs for meeting the mandated requirements of the Arizona Pollution Discharges Elimination System Program (AZPDES) and Multi-Sector General Permit (MSGP) Program.  Request more dirt/gravel pits from the US Forest Service.  Secure a consultant to support revision and updating of the County’s Engineering Standards; Gain input from development community stakeholders; Work with Board to Adopt New Standards.  Work with the Board of Supervisors to develop and obtain stakeholder input and gain approval for a stormwater ordinance.  Expand Chipseal treatment to 15% of all roads.  Evaluate outsourced crackfilling versus in-house.  Eliminate fleet vehicles with lower than 7,000 miles per year and evaluate all other vehicles for level of need; Support development of Public Works car pool.  Lengthen lifespan of heavy equipment from seven to ten years. Longer-term objectives for Public Works include:  Improve Engineering’s plan review and permitting processes to increase customer satisfaction. Meet the mandated requirements of SB 1598 relative to Public Works Permits. Incorporate applicable recommendations as provided by the Zucker report to improve customer service.  Research and discover innovative ideas to increase the effectiveness of our recycling program. This should include ways to reach out to the more rural communities and educate on the ways they can reduce, reuse, and recycle their waste.  Implement new mechanical services rates. Opportunities and Challenges           Aging infrastructure continues to increase demands on Public Works road maintenance requirements. Increasing costs for construction materials continue to erode the amount of work the department can perform annually. The Schultz Flood Area requires continued flood mitigation and response efforts. Federal and state funding for transportation services have been significantly reduced in recent years. Funding for County roads is at 1998 levels. Only 10% of County roads are chip-sealed annually when national standards recommend 15%. Over a long period of time the County has assumed responsibility for roads that it may not have direct responsibility for maintaining. Other agencies, like the City of Flagstaff, have reduced their emergency response to snow events. Unlike many Arizona Counties, Coconino County has record snowfall so precious Transportation Fund dollars are spent on snow activities each year. Fuel sales are down nationally to 2003 levels which mean HURF revenues which fund this department are down within our state. A slow increase in consumption nationally is predicted through the next two years which should bring us back to 2005 levels. Coconino County, Arizona FY14 Adopted Budget 391 Community Development Public Works Waste Tire Collection Sign Shop Road Maintenance Off-Nation Residential Waste and Recycling Mechanical Services Highway Equipment Services Engineering Community Clean-Ups BIA Contract Road Services Strategic Priority Area Alignment Administration Programs Strategies Public Health (PH) Be a resource for access to available services in the community in all areas of the County. Use County Trends data to understand needs not currently being met (or voiced). Prioritize primary prevention strategies (behavior changing strategies that prevent disease or conditions that contribute to disease from occurring). Focus on homeless, mental health, detoxification centers that have the most leverage of current resources. x x x x x x Identify opportunities for the use of technology for high priority funding (telemedicine, etc.) Seek to be consistent with the Logical Decisions Process and review of health conditions, program standards and administrative standards to determine priorities. Strategies Public Safety (PS) Prioritize programs based on long-term cost reduction strategies such as prevention, rehabilitation and education. Prioritize programs that are most effectively addressed by public safety entities. Prioritize programs based on achieving public safety outcomes such as reduced recidivism, reduced building safety risks, reduced accidents and increased emergency response. Prioritize programs that reinvest/re-direct resources to create capacity to address system demands. Prioritize programs that utilize collaboration efforts to identify common goals and improve system efficiencies and public safety outcomes such as CJCC and FMPO. x x x x x x x x x Prioritize programs that invest in professional development and recruitments and training to increase competency with evidence based practices. Coconino County, Arizona x FY14 Adopted Budget x x x x x 392 Community Development Public Works Financial Summary Public Works receives revenue from many different sources, including Highway User Revenue Fees (HURF) and charges for services. Departmental revenue fell 25% short of their FY13 budget. A portion of this variance was due to federal and state grants that were not awarded. The remainder was due to lower HURF revenue and a transfer from the Flood Control District that did not occur because certain capital projects were postponed. Departmental revenue for FY14 is budgeted to decrease 15%, due in part to lower charges for services, as well as the lack of revenue from the cancelled Nation Residential Waste program. The revenue budget for federal and state grants has also been decreased significantly for FY14, although this may be reversed if the department is awarded with any of the more than $44M in Central Federal Lands grants they have applied for. For FY13 Public Works finished 37% below their revised expenditure budget of $28,872,583. The majority of this variance was due to capital projects not completed during the fiscal year. Additional savings were realized when none of the department’s $870,000 in contingency funds needed to be expended. The department also realized more than $1.3 million in salary savings. Their FY14 adopted expenditure budget of $72,884,545 is 152% above their FY13 budget, but contains $44.7 million in capital expenditures contingent on winning the Central Federal Lands grants mentioned above. Without these capital expenditures the department’s FY14 budget is 2% lower than in FY13. The following charts illustrate the Public Works department’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Use of Fund Balance - 15% Taxes - 2% Charges for Services - 5% Highway User Revenue Fees - 11% Transfers In - 4% Federal & State Grants - 1% Unawarded Grants - 62% Coconino County, Arizona FY14 Adopted Budget 393 Community Development Public Works Expenditures by Program Engineering - 72% BIA Contract Road Services - 1% Sign Shop - 1% Administration - 3% Highway Equipment - 8% Waste Tire Collection - 0.3% Road Community Mechanical Maintenance Cleanups - 0.1% OffServices - 5% 9% Nation Residential Waste - 0.6% Expenditures by Category Expenditures by Strategic Priority Area Public Health - 1% Capital - 73% Operations - 15% Salary/ERE - 12% Coconino County, Arizona Public Safety - 99% FY14 Adopted Budget 394 Community Development Public Works Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Vehicle License Tax (VLT) Other Intergovernmental Licenses & Permits Charges for Services Highway User Revenue Fees (HURF) Unawarded Grants Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ 2,853,187 1,860,000 892,624 16,525 3,614,153 8,450,000 260,000 52,000 2,149,985 6,338,092 635,258 $ 27,121,824 8,776,897 10,810,239 122,723 7,032,480 379,485 $ 27,121,824 Coconino County, Arizona 1,939,640 1,600,000 873,207 23,525 4,511,334 8,100,000 190,000 12,000 3,112,128 7,978,222 532,527 $ 28,872,583 $ 7,631,839 9,451,939 62,854 567,301 337,326 $ 18,051,257 $ 698,868 1,678,845 331,927 20,470 3,359,609 7,240,186 154,123 74,233 1,700,823 2,456,919 335,045 $ 18,051,047 FY13 Budget $ 8,609,164 10,635,225 108,948 9,355,382 163,864 $ 28,872,583 FY14 Budget $ 425,426 1,709,800 167,420 25,827 3,776,634 8,150,450 44,694,625 60,000 162,000 2,813,937 10,642,641 255,785 $ 72,884,545 FY13 Actuals $ 7,242,665 8,946,829 31,811 1,672,737 157,005 $ 18,051,047 FY14 Budget $ 8,897,360 10,912,050 88,748 52,787,328 199,059 $ 72,884,545 82,304 55,601 55,601 41,871 $ 27,204,128 $ 18,133,561 $ 28,928,184 $ 18,106,648 $ 72,926,416 FY12 Budget FY12 Actuals FY13 Budget FY13 Actuals FY14 Budget $ $ Net Indirect Support Total County Support $ FY13 Actuals 82,304 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,232,028 1,628,885 950,204 50,035 3,415,686 8,016,010 368,170 32,138 1,656,799 165,586 535,716 $ 18,051,257 FY13 Budget FY12 Actuals $ Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals (17,830) (617,428) (635,258) $ $ (82,304) $ (717,562) (535,716) (535,716) $ $ (532,527) (532,527) (82,304) $ (618,020) $ $ (55,601) $ (588,128) FY14 Adopted Budget (335,045) (335,045) $ $ (55,601) $ (390,646) (255,785) (255,785) (41,871) $ (297,656) 395 Community Development Public Works Program Financial Statement: Administration FY12 Budget Revenues and Other Sources Vehicle License Tax (VLT) Charges for Services Highway User Revenue Fees (HURF) Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance Total Funding Sources $ 1,860,000 8,450,000 250,000 100,000 (8,299,044) $ 2,360,956 $ $ Net Indirect Support Total $ $ 912,470 1,106,844 32,507 37,000 272,135 2,360,956 $ $ $ $ - 814,473 1,010,827 6,131 58,107 268,596 2,158,135 2,158,135 $ $ - $ - See other Public Works programs' performance measures as well since Administration is a support service to all Number of RFPs issued Number of bids processed Number of contracts processed Number of FTEs supported Number of RFQs issued (added 04/18/13) FY13 Actuals $ 1,678,845 7,240,186 144,430 2,168 140,829 (7,186,180) $ 2,020,278 FY13 Budget $ $ 973,173 1,079,259 34,882 37,000 94,736 2,219,050 $ 2,219,050 $ $ - $ 966,284 949,427 8,315 96,253 2,020,278 $ 2,020,278 - 1,709,800 8,150,450 50,000 163,937 (7,704,940) $ 2,369,247 FY14 Budget $ $ 1,032,248 1,165,695 34,682 37,000 99,622 2,369,247 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - Performance Measures Coconino County, Arizona 1,600,000 8,100,000 180,000 154,628 (7,815,578) $ 2,219,050 FY12 Actuals $ $ - 2,360,956 - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support 1,628,885 500 8,016,010 337,356 2,303 98,966 (7,925,886) $ 2,158,135 - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 2,369,247 FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 N/A N/A N/A 1 5 35 132.75 N/A 1 7 60 132.13 1 1 7 80 127.53 1 FY14 Adopted Budget 396 Community Development Public Works Program Financial Statement: BIA Contract Road Services FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 176,825 238,500 1,100 416,425 $ $ $ $ - 34,131 49,351 83,482 134,640 33,420 305,041 473,101 $ 83,482 $ $ - $ 236,501 235,500 1,100 473,101 $ - $ $ 156,691 160,060 (24,867) 291,884 $ 473,101 $ $ - $ 204,795 87,011 78 291,884 $ 291,884 - $ 127,443 167,420 141,887 436,750 FY14 Budget $ $ 199,650 232,000 5,100 436,750 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 416,425 - 134,784 8,355 (59,657) 83,482 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 33,420 383,005 416,425 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 436,750 FY14 Budget $ - $ $ - $ - Performance Measures FY12 FY13 FY14 Number of miles graded Cost per mile of grading 460 $267 1,060 $285 950 $285 Coconino County, Arizona FY14 Adopted Budget 397 Community Development Public Works Program Financial Statement: Community Clean-Ups FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Unawarded Grants Transfers from Other Funds Total Funding Sources $ $ $ $ Net Indirect Support Total $ 43,937 486 44,423 $ $ 125,500 125,500 $ $ 12,956 30,995 472 44,423 $ $ 44,423 - $ $ - $ Cost of overall operations Number of residents attending the landfill event Number of residents attending the Willard Springs event Number of residents attending the Williams event (estimated) Cleanup - number of participating residents Cleanup cost per resident - FY13 Actuals $ $ FY13 Budget $ 62,500 62,500 $ 487 59,994 60,481 $ 62,500 $ $ - $ 19,321 40,880 279 60,481 $ 60,481 - $ 63,000 63,000 FY14 Budget $ $ 63,000 63,000 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - Performance Measures Coconino County, Arizona 62,500 62,500 $ FY12 Actuals $ $ - 125,500 - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 63,000 62,500 125,500 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 63,000 FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 $44,424 685 492 356 1,533 $28.98 $59,429 700 516 373 1,589 $37.40 $65,440 721 531 384 1,636 $40.00 FY14 Adopted Budget 398 Community Development Public Works Program Financial Statement: Emergency Management FY12 Budget Revenues and Other Sources Federal and State Grants Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures $ $ $ 163,864 98,422 16,150 278,436 $ $ $ 300,448 129,440 43,455 10,848 183,742 $ $ 205,754 $ $ (105,529) (43,776) (43,776) $ - $ (65,788) $ 10 (10) - $ $ - $ - $ - $ $ - - FY12 - $ FY14 Budget $ - $ $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - (22,012) $ FY13 Actuals FY13 Budget FY12 Actuals (17,830) (65,687) (83,517) - 22,012 (22,012) $ 82,053 57,833 81 43,776 183,742 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 22,012 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 109,341 62,485 23,093 83,517 278,436 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ $ - FY13 $ - FY14 None  The Emergency Management program was moved from Public Works to the County Manager’s Office in FY13. Coconino County, Arizona FY14 Adopted Budget 399 Community Development Public Works Program Financial Statement: Engineering FY12 Budget Revenues and Other Sources Federal and State Grants Licenses & Permits Charges for Services Unawarded Grants Other Transfers from Other Funds Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ 1,078,738 1,292,605 13,663 3,182,138 107,350 5,674,494 $ $ $ $ - $ 883,648 793,066 11,312 408,004 68,730 2,164,759 1,600,000 23,525 1,395,000 4,274,969 7,293,494 2,164,759 $ $ - $ $ 1,132,078 843,625 13,663 5,235,000 69,128 7,293,494 - $ $ $ 7,293,494 $ $ $ - $ FY14 Adopted Budget - 3,000 25,827 44,631,625 550,000 7,507,763 $ 52,718,215 954,358 714,101 7,839 1,556,512 60,752 3,293,562 FY14 Budget $ 1,225,530 1,567,960 13,663 49,811,625 99,437 $ 52,718,215 3,293,562 $ 52,718,215 FY13 Actuals $ $ $ $ - FY13 Budget $ 232,422 20,470 4,560 3,036,110 3,293,562 FY14 Budget FY13 Actuals - $ FY13 Actuals FY13 Budget FY12 Actuals $ $ - 5,674,494 - 566,863 50,035 105,575 36 1,442,250 2,164,759 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 2,475,846 16,525 425,000 2,757,123 5,674,494 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals - FY14 Budget $ $ $ - - $ - 400 Community Development Public Works Program Financial Statement: Engineering Performance Measures Develop Pavement Management System with Annual Inspections Continue to train and establish team concept for division Develop and construct possible solutions for the Schultz Fire disaster area Number of Schultz Fire solutions in design Number of Schultz Fire solutions in construction Continue to produce workable specification and standards Provide continuous public educational and outreach for residents Develop and maintain the AZPDES and MSGP stormwater quality programs, which are mandated Research and employ current technology and software Pursue the adoptions of several ordinances including storm water, right of way and grading Rewrite permit literature to be 1598 compliant Revise permit process to be 1598 compliant Number of permits processed Implement GIS Layer for OSOW permit Coconino County, Arizona FY12 FY13 FY14 Develop Plan 2 Implement N/A Maintain 2 Develop Plan Implement Implement 7 2 Edit Maintain 3 6 Edit Maintain 3 7 Publish Maintain Maintain Maintain Formalize Maintain Maintain Maintain Write Edit/Adopt Maintain N/A N/A 126 N/A Modify Complete 132 Implement Modify Modify 139 Maintain FY14 Adopted Budget 401 Community Development Public Works Program Financial Statement: Highway Equipment FY12 Budget Revenues and Other Sources Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ 1,034,405 2,224,873 10,300 2,244,411 5,513,989 $ $ $ $ - 895,726 1,843,450 488 26,970 2,766,634 2,766,634 $ $ - 5,794,256 5,794,256 $ - Coconino County labor rate charged on a work order Empire Machinery shop labor rate charged on a work order Rush Truck Center shop labor rate charged on a work order Percent of vehicles and equipment past due for replacement based on Policy #7.04 The number of vehicles and equipment maintained by this division FY13 Actuals $ $ FY13 Budget $ $ 1,033,183 2,224,873 10,300 2,525,900 5,794,256 2,186 11,992 2,646,419 2,660,598 $ 5,794,256 $ $ - $ 901,459 1,640,802 3,802 114,535 2,660,598 $ 2,660,598 - $ 150,000 5,402,887 5,552,887 FY14 Budget $ $ 1,047,830 2,164,623 10,300 2,330,134 5,552,887 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - Performance Measures Coconino County, Arizona $ FY12 Actuals $ $ - 5,513,989 - 28 2,766,607 2,766,635 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 40,000 5,473,989 5,513,989 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 5,552,887 FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 $32.00 $96.35 $100.00 $32.00 $103.25 $114.00 $32.00 $105.31 $116.28 31% 35% 37% 386 386 386 FY14 Adopted Budget 402 Community Development Public Works Program Financial Statement: Mechanical Services FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 771,642 2,707,328 14,256 1,024,395 4,517,621 $ $ 4,548,074 748,486 2,762,914 1,996 773 3,514,169 $ 3,544,622 $ - $ $ (30,453) 4,379,864 10,000 12,000 112,878 4,514,742 - $ $ 768,122 2,719,418 14,256 1,012,946 4,514,742 (30,453) Percent of in-stock parts that were available when a technician came to the parts counter Percent of in-stock parts sold at Flagstaff Percent of in-stock parts sold in Williams Total number of in-stock parts sold Total gallons of fuel sold to the City of Flagstaff Total gallons purchased from the City of Flagstaff Total gallons of fuel consumed (by County) Coconino County shop labor rate charged on a work order Tyrrell Chevrolet shop labor rate charged on a work order Number of mileage rate miles driven Total number of Work Orders created by Mechanical Services each year Total number of Work Orders created for preventive maintenance $ $ $ 4,547,459 $ $ - $ $ (32,717) $ 619,534 2,790,947 3,166 1,690 3,415,338 3,448,055 $ - $ $ $ (32,717) 830,262 2,569,209 14,256 518,569 3,932,296 29,115 $ 3,961,411 FY14 Budget $ - $ (32,717) $ 3,647,164 10,000 12,000 263,132 3,932,296 FY14 Budget FY13 Actuals (32,717) $ $ 32,717 FY13 Budget $ 3,249,785 7,205 43,477 114,871 3,415,338 FY14 Budget FY13 Actuals 32,717 (30,453) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 30,453 (30,453) $ 3,193,283 30,783 19,942 270,161 3,514,169 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 30,453 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 3,482,683 10,000 12,000 1,012,938 4,517,621 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals (29,115) $ (29,115) FY12 FY13 FY14 85.6% 87.5% 87.0% 85.4% 86.5% 49,107 84,071 52,122 411,191 $32 $95 2,119,795 1,830 841 87.2% 89.3% 49,591 81,928 48,067 415,111 $32 $98 2,172,015 1,780 786 87.0% 89.0% 50,000 82,000 48,000 416,000 $73 $100 N/A 1,800 750 FY14 Adopted Budget 403 Community Development Public Works Program Financial Statement: Nation Residential Waste and Recycling FY12 Budget Revenues and Other Sources Other Intergovernmental Charges for Services General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 252,452 929,524 23,000 1,204,976 $ $ $ $ 232,522 1,002,300 12,931 1,247,754 839,787 2,000 334,484 1,176,271 1,204,976 $ 1,247,754 $ $ $ $ (358,604) (358,604) 221,564 931,707 23,000 1,176,271 $ 1,176,271 $ (358,604) $ 150,806 605 214,593 366,004 $ $ (334,484) (334,484) $ $ 55,472 309,196 1,335 366,004 (334,484) $ - $ FY14 Budget $ - $ $ 366,004 $ FY13 Actuals $ $ (214,593) (214,593) $ FY14 Budget FY13 Actuals FY13 Budget - (343,772) $ - FY12 Actuals (343,772) (343,772) FY13 Actuals FY13 Budget - $ 884,453 4,697 358,604 1,247,754 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 859,204 2,000 343,772 1,204,976 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals - FY14 Budget $ - $ $ (214,593) $ - Performance Measures FY12 FY13 FY14 Tuba City waste tons Kaibeto waste tons LeChee waste tons Tonalea waste tons Leupp waste tons The Gap waste tons Cameron waste tons Kaibeto cost per ton Gap cost per ton Tonalea cost per ton Cameron cost per ton Leupp cost per ton Tuba cost per ton Lechee cost per ton 3,371 742 1,085 829 931 46 350 $309 $2,600 $226 $152 $122 $113 $104 902 228 112 624 220 14 98 $310 $2,650 $93 $148 $130 $100 $107 0 0 0 0 0 0 0 $0 $0 $0 $0 $0 $0 $0  The Nation Residential Waste and Recycling program was cancelled in FY13 and the service was transitioned to a private entity. Coconino County, Arizona FY14 Adopted Budget 404 Community Development Public Works Program Financial Statement: Off-Nation Residential Waste and Recycling FY12 Budget Revenues and Other Sources Charges for Services Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 74,596 232,102 4,647 311,345 $ $ 334,684 $ 59,504 201,848 3,200 264,553 (182,969) (182,969) (206,308) 120,470 14,701 173,043 308,214 $ 289,634 $ $ (108,336) (108,336) $ 71,395 232,172 4,647 308,214 $ Willard Springs waste tons Mormon Lake waste tons Willard Springs cost per ton Mormon Lake cost per ton Williams Transfer Station annual cost Marble Canyon annual cost Cost of hazardous materials, recycling, and waste disposal Landfill recycling tons (County drop-off bins) (133,417) $ $ $ 325,991 $ $ $ (173,043) (173,043) $ (190,820) $ 74,212 225,076 2,135 301,423 319,766 $ $ (95,452) (95,452) $ $ (113,795) 123,176 232,582 4,647 360,405 10,967 $ 371,372 FY14 Budget $ $ (18,343) $ 120,470 9,150 230,785 360,405 FY14 Budget FY13 Actuals (17,777) $ $ 18,343 FY13 Budget $ 97,709 108,261 95,452 301,423 FY14 Budget FY13 Actuals 17,777 (25,081) $ FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ 25,081 (23,339) $ 106,635 49,582 108,336 264,552 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 23,339 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 120,470 7,906 182,969 311,345 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (230,785) (230,785) (10,967) $ (241,752) FY12 FY13 FY14 476.78 75.80 $168 $469 $100,776 $6,082 $45,569 75 503.42 76.36 $188 $497 $105,928 $6,599 $39,584 75 543.42 80.35 $205 $535 $109,106 $6,599 $40,772 75 FY14 Adopted Budget 405 Community Development Public Works Program Financial Statement: Road Maintenance FY12 Budget Revenues and Other Sources Federal and State Grants Other Intergovernmental Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ 1,500,000 4,075,425 25,000 5,600,425 $ $ $ $ $ $ $ $ 3,628,501 1,399,969 11,397 5,039,867 1,500,000 4,347,915 25,000 5,872,915 5,039,867 (25,000) (25,000) $ (25,000) FY13 Actuals $ $ FY13 Budget $ $ 3,903,185 1,963,630 6,100 5,872,915 91,052 21,061 16,596 1,500,000 3,551,535 25,000 5,205,244 $ 5,872,915 $ $ (25,000) (25,000) $ 3,277,661 1,926,396 1,187 5,205,244 $ 5,205,244 (25,000) $ 2,100,000 4,663,810 25,000 6,788,810 FY14 Budget $ $ 4,208,210 2,575,500 5,100 6,788,810 - $ FY13 Actuals $ $ (25,000) (25,000) $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - (25,000) Number of miles graded Cost per mile of grading Number of miles resurfaced Cost per mile of resurfacing Cubic yards of material produced Cost per cubic yard of material produced Lane-miles of roads chip sealed Cost per square yard of chip seal (internal only) Percentage of roads chip sealed Percentage of roads overlayed (department wide) Divisional vacancy percentage rate Miles of crack filling Cost per mile of crack filling $ FY12 Actuals (25,000) (25,000) Performance Measures Coconino County, Arizona $ FY12 Budget $ $ - 5,600,425 Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ 192,493 57,396 9,840 1,500,000 3,255,137 25,000 5,039,867 FY13 Budget FY12 Actuals 4,081,325 1,513,000 6,100 5,600,425 Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 6,788,810 FY14 Budget $ $ (25,000) (25,000) $ (25,000) $ (25,000) FY12 FY13 FY14 2,304 $521 71 $18,145 87,846 $9.78 87 $1.96 13% 0% 16% 90 $5,414 2,000 $510 70 $17,500 90,000 $10.00 62 $2.05 9% 5% 20% 88 $6,990 1,500 $510 55 $18,000 75,000 $10.00 126 $2.05 19% 1% 27% 75 $5,200 FY14 Adopted Budget 406 Community Development Public Works Program Financial Statement: Sign Shop FY12 Budget Revenues and Other Sources Federal and State Grants Other Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ 16 422,493 422,509 $ 209,403 157,624 544,536 911,563 $ $ $ 181,047 168,015 73,447 422,510 $ 422,510 - $ $ - $ Number of miles of striping (there are approximately 520 miles of striping) Cost per mile of striping Number of hours for sign inspection Number of hours for sign repair Number of hours for new sign installation Number of hours for sign production Number of hours for sign inventory (50% of the 9,300 signs in our inventory are street name signs) - FY13 Actuals $ $ FY13 Budget $ 249,981 158,624 544,536 953,141 $ 319,040 319,040 $ 953,141 $ $ - $ 151,132 167,908 319,040 $ 319,040 - $ 89,983 368,102 458,085 FY14 Budget $ $ 210,461 157,624 90,000 458,085 - $ FY13 Actuals $ - $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - Performance Measures Coconino County, Arizona 953,141 953,141 $ FY12 Actuals $ $ - 911,563 - FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 911,563 911,563 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Capital Total Uses of Funds FY12 Actuals 458,085 FY14 Budget $ - $ $ - $ - FY12 FY13 FY14 465 400 450 $90 2,538 1,058 23 92 $80 2,100 800 60 90 $80 2,100 800 40 80 73 80 80 FY14 Adopted Budget 407 Community Development Public Works Program Financial Statement: Waste Tire Collection FY12 Budget Revenues and Other Sources Federal and State Grants Charges for Services Investment Income Use of (Increase In) Fund Balance Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures Number of tires collected Coconino County, Arizona $ $ $ 21,177 183,917 1,000 206,094 $ $ $ 212,594 11,404 145,748 4,078 161,229 $ $ 165,987 $ $ (6,500) - $ 19,982 183,917 1,000 204,899 $ (4,758) $ $ $ 210,006 $ $ - $ $ (5,107) $ 18,437 95,086 3,674 117,197 121,737 $ - $ $ $ (4,541) 19,993 183,857 1,000 204,850 1,789 $ 206,639 FY14 Budget $ - $ (4,541) $ 205,000 9,000 (9,150) 204,850 FY14 Budget FY13 Actuals (5,107) $ $ 4,541 FY13 Budget $ 218,206 6,950 301 (108,260) 117,197 FY14 Budget FY13 Actuals 5,107 (4,758) $ FY13 Actuals FY13 Budget FY12 Actuals - 205,000 9,000 (9,101) 204,899 4,758 (6,500) $ 211,898 4,510 4 (55,183) 161,229 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ 6,500 General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 205,000 9,000 (7,906) 206,094 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (1,789) $ (1,789) FY12 FY13 FY14 70,077 60,980 65,529 FY14 Adopted Budget 408 Community Development Public Works Department Staffing (Full Time Equivalents) Positions by Title Accounting Technician II Administrative Manager, Senior Administrative Specialist I Administrative Specialist II Administrative Specialist III Administrative Support II Assistant County Engineer Assistant County Surveyor Buyer Capital Projects Manager Cartegraph Technician Code Enforcement Officer Community Relations Manager Construction Inspector I Construction Inspector II Construction Supervisor County Emergency Manager County Engineer County Surveyor Custodian Deputy Director Designer Director Engineer in Training Engineering Technician Equipment Parts Specialist Fleet Analyst Fleet Services Manager Grants Writer Maintenance Superintendent Mechanic Mechanic, Lead Operator Operator, Senior Parts Runner Program Coordinator Program Manager III Right of Way Agent Right of Way Technician Service Writer Sign Maintenance Worker Solid Waste Manager Special Initiatives Assistant Survey Technician Coconino County, Arizona FY12 3.00 1.00 1.00 1.30 3.00 2.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 3.00 1.00 1.00 0.25 1.00 16.00 26.00 26.00 1.00 0.80 1.00 1.00 1.00 1.00 1.00 FY14 Adopted Budget FY13 3.00 1.00 1.00 0.48 2.00 2.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 3.00 2.00 1.00 0.25 1.00 14.00 1.00 26.00 26.00 1.00 1.00 0.80 1.00 1.00 1.00 1.00 1.00 1.00 1.00 FY14 3.00 1.00 1.00 0.48 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 2.00 3.00 1.00 1.00 0.25 1.00 15.00 1.00 26.00 25.00 1.00 1.00 0.80 1.00 1.00 1.00 1.00 1.00 1.00 1.00 409 Community Development Public Works Department Staffing (Full Time Equivalents) Positions by Title (continued) Trades Division Supervisor Trades Supervisor Transfer Station Operator* Transportation Planner Total Positions FY12 7.00 7.00 4.60 1.00 132.95 FY13 7.00 7.00 4.60 1.00 132.13 FY14 7.00 7.00 1.00 1.00 127.53 * For FY14 the department removed 3.60 vacant Transfer Station Operator FTEs that were no longer required due to the cancellation of the Nation Residential Waste and Recycling Program. Coconino County, Arizona FY14 Adopted Budget 410 Internal Services Facilities Information Technology Human Resources Finance 411 Internal Services Service Area Summary Facilities Management Finance Human Resources Information Technology Description of Services The Internal Services service area includes the following departments: Finance, Facilities Management, Human Resources, and Information Technology. These departments provide administrative and professional support to all departments within the organization. Services provided include providing the Board of Supervisors and the citizens with accurate, understandable information about County finances, budget preparation and presentation, purchasing, special districts formation and assistance, providing a safe and clean working environment for all employees and citizens, providing repair and replacement to existing facilities and providing leadership in developing capital improvement strategies, job recruitment, administrative support on job classification and compensation policy, job training, safety and employee benefits, and maintenance and support of networking and programming services. This service area’s shared purpose is to build and improve a caring government that serves and protects all citizens’ rights. These departments want to create an environment where all citizens are afforded the opportunity to participate responsibly. Per Capita Costs Over the last five years, the per capita cost for services provided by departments within the Internal Services service area have varied primarily due to planned versus completed capital projects in Facilities Management and Information Technology. In addition, the Human Resources Department is showing a significant increase in FY14 as a result of the shift of the Organizational Development program from the County Manager’s Office to the Human Resources Department. The spike in per capita costs in FY14 includes the reinstatement of the 2.5% merit increase and 1.5% market adjustment for all regular employees. The chart below shows a five year history of the per capita cost of services for the Internal Services service area: Coconino County, Arizona FY14 Adopted Budget 412 Internal Services Service Area Summary The table below shows a three year history of the per capita cost of services for departments within the Internal Services service area: Department FY12 Actuals FY13 Actuals FY14 Budget Facilities Management $ $ $ Finance Human Resources Information Technology Total Coconino County, Arizona $ 20.94 20.65 Change: FY13 to FY14 35.18 70.33% 11.10 11.02 12.47 13.19% 8.41 8.76 11.07 26.31% 20.53 19.94 23.49 17.80% 60.98 60.37 82.21 36.16% FY14 Adopted Budget 413 Internal Services Facilities Management 2500 N. Fort Valley Road, Flagstaff, AZ 86001 (928) 679-8800 Sue Brown, Director The Facilities Management Department strives to provide a safe, functional and aesthetic work environment for all County departments and the citizens served by our organization. Program Descriptions Program SPA Administration O&FH Capital Planning and Construction O&FH Capital Repair and Replacement O&FH Operation and Maintenance O&FH Resource Conserv ation C&NR Description This program ensures the effectiv e operation of the Facilities Department by prov iding leadership, strategic direction, financial management and administrativ e support to the employ ees and program of the department. This program prov ides both tactical and strategic planning through constant communication of organizational information and needs assessment. This program includes annual facilities condition assessments to prioritize repair and replacement for Coconino County building components. FOMP prov ides secure, accessible, clean and functional work space for deliv ering serv ices to the public. Mandated contractual and regulatory requirements for building env ironments are met through this program. This program consolidates the ongoing energy conserv ation efforts of the Facilities Management Department into one program. Goals and Objectives     In FY14 the Facilities Management Department will begin implementing pieces of their communications plan, which includes developing a customer satisfaction survey to use for benchmarking and integrating a Facilities Management presentation into New Employee Orientation. During the next two years Facilities Management will review current service levels for all buildings and will adjust operational levels in buildings where County square footage has been or will be reduced. Over the next three to five years the department plans to expand the Building Representative Program as well as promote the achievements of employees and the Facilities Management Department by updating and publishing information like the Energy Star Certifications of each building. One of the department’s long-term objectives is to continue to monitor energy usage to identify critical energy thresholds, issues, and opportunities. Opportunities and Challenges     Through an effective communications plan, the Facilities Management Department hopes to see a reduction in operational and energy costs by engaging staff and citizens in efficiency activities. In addition, cooperative purchasing and shared systems and resources across Coconino County has the potential in gaining efficiencies with limited resources. Facilities Management will begin to research such opportunities in FY14. A major challenge that the department continues to face is recruitment, retention, and training of staff to operate hybrid environments and building systems automation. A continued challenge is that the overall demand for energy continues to increase. Rising demand and regulatory pressure to reduce carbon emissions will continue to push energy prices higher, increasing Coconino County’s utilities costs. Coconino County, Arizona FY14 Adopted Budget 414 Internal Services Facilities Management Resource Conservation Operation and Maintenance Capital Repair and Replacement Capital Planning and Construction Strategic Priority Area Alignment Administration Programs Strategies Cultural and Natural Resouces (C&NR) Does the program support initiativ es, practices and positions that promote clean air, clean water and the stewardship of County resources, healthy landscapes and wildlife habitat? Does the program consider div erse needs and foster collaborativ e partnerships to address, dev elop and promote cultural and/or natural resource objectiv es? Does the program support initiativ es that celebrate, protect and engage the public in the County 's regional cultural heritage? x x x Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance rev enues and ex penditures, create and maintain mission crucial infrastructure and processes; and dev elop accountability around the county 's programs and serv ice ev aluation process and strategic priority area outcomes. As employ ees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional dev elopment, career progression and competitiv e compensation. Continue to position Coconino County as a leader and role model for responsible and effectiv e gov ernment. Dev elop an organizational culture where ev ery employ ee understands how they each contribute positiv ely through alignment with the County ’s mission, v ision, v alues and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all lev els and between all lev els of the organization. Engage citizens and community and gov ernmental partners in planning, identify ing priorities, addressing challenges and ex panding the understanding of the v alue of county serv ices. Ensure and enhance the statutory foundation of county gov ernance to protect and maintain a fair and equitable community structure. Maintain our long-term conserv ativ e budget strategy while identify ing appropriate rev enue sources to maintain or increase critical serv ices. Prioritize programs that inv est in professional dev elopment and recruitments and training to increase competency with ev idence based practices. Recruit, train and retain a qualified and div erse workforce. Coconino County, Arizona FY14 Adopted Budget x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x 415 Internal Services Facilities Management Financial Summary The Facilities Management Department’s primary source of revenue is General Fund support. The Capital Repair and Replacement reserves also generate investment income, which offsets the cost of the program. In FY13 the actual investment income earned on the reserves is estimated to be 68% under budget. Facilities Management also received a Federal grant as part of the American Recovery and Reinvestment Act (ARRA) of 2009. The department is estimated to complete all scheduled projects and close out this funding source in FY13. Facilities Management is estimated to be 46% under their revised FY13 expenditure budget of $5,184,778. This variance is due to a delay in completion of capital planning and repair projects, which will be carried over into FY14. The FY14 adopted expenditure budget of $4,806,769 is 7% under their FY13 expenditure budget. This variance is due to a reduction in planned capital repair and replacement projects in FY14. The following charts illustrate the Facilities Management department’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Expenditures by Program Investment Income - 1% Resource Conservation - 16% Administration - 5% Operations & Maintenance - 28% Capital Repair & Replacement - 16% General Fund Support - 99% Expenditures by Category Capital - 15% Capital Planning & Construction - 35% Expenditures by Strategic Priority Area Salary/ERE - 32% Cultural & Natural Resources - 16% Travel - 1% Operations - 52% Organizational & Fiscal Health - 84% Coconino County, Arizona FY14 Adopted Budget 416 Internal Services Facilities Management Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 57,400 52,185 26,869 329,577 2,395,246 2,861,277 FY13 Budget $ $ FY12 Actuals 1,469,698 938,627 42,100 1,815,966 4,266,391 $ $ - 1,344,141 1,179,437 40,901 296,798 2,861,277 52,000 2,515,740 2,617,038 5,184,778 4,266,391 $ 2,861,277 $ $ (2,600,960) $ (2,600,960) - $ 467 (2,395,713) $ (2,395,246) 1,457,864 2,610,323 42,100 1,074,491 5,184,778 $ 5,184,778 $ (2,395,246) $ $ (2,617,038) $ (2,617,038) $ (2,617,038) FY14 Adopted Budget 22,383 16,415 38,853 303,967 2,440,352 2,821,970 FY14 Budget $ 52,000 (2,423,901) 7,178,670 $ 4,806,769 FY13 Actuals $ $ 1,393,824 1,244,512 41,394 142,241 2,821,970 FY14 Budget $ $ $ FY13 Budget - $ (2,600,960) $ - FY12 Actuals $ FY13 Actuals FY13 Budget - FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 61,577 52,000 1,551,854 2,600,960 4,266,391 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 2,821,970 $ FY13 Actuals $ (2,440,352) $ (2,440,352) - $ (2,440,352) 1,568,762 2,490,104 41,200 706,703 4,806,769 4,806,769 FY14 Budget $ (2,678,670) (4,500,000) $ (7,178,670) $ (7,178,670) 417 Internal Services Facilities Management Program Financial Statement: Administration FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ 234,709 234,709 $ $ $ $ $ 203,078 27,919 6,702 237,698 242,279 242,279 237,698 (234,709) (234,709) $ $ (237,698) (237,698) $ 218,579 16,500 7,200 242,279 $ $ (237,698) $ $ 242,942 242,942 $ 242,279 $ $ $ (242,279) (242,279) 221,219 14,949 6,774 242,942 $ 242,942 (242,279) 257,039 257,039 FY14 Budget $ $ 233,339 15,500 8,200 257,039 - $ FY13 Actuals $ $ (242,942) (242,942) $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - (234,709) FY13 Actuals FY13 Budget FY12 Actuals $ $ $ - 234,709 Net Indirect Support Total County Support $ FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ $ 237,698 237,698 FY13 Budget FY12 Actuals 211,009 16,500 7,200 234,709 Net Indirect Support Total $ $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 257,039 FY14 Budget $ $ (257,039) (257,039) $ (242,942) $ (257,039) Performance Measures FY12 FY13 FY14 County FTEs per Facilities Department FTE 42.30 41.40 38.08 Coconino County, Arizona FY14 Adopted Budget 418 Internal Services Facilities Management Program Financial Statement: Capital Planning and Construction FY12 Budget Revenues and Other Sources Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ 15,000 524,007 402,309 941,316 $ $ $ $ $ $ $ $ 109,494 248,447 862 1,402 360,206 15,000 1,298,977 363,878 1,677,855 360,206 15 (356,536) (356,521) $ (356,521) FY13 Actuals $ $ FY13 Budget $ $ 127,654 1,356,884 1,300 192,017 1,677,855 8,649 32,312 (38,590) 323,567 325,937 $ 1,677,855 $ $ $ (363,878) (363,878) 129,532 195,594 811 325,937 $ 325,937 (363,878) 15,000 (1,715,283) 3,358,669 $ 1,658,386 FY14 Budget $ $ 149,517 1,321,552 1,300 186,017 1,658,386 - $ FY13 Actuals $ $ (323,567) (323,567) $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - (402,309) Building utilization, square feet per employee Benchmark target utilization (FMRT) Implementation of 12-year Facilities Master Plan $ FY12 Actuals (402,309) (402,309) Performance Measures Coconino County, Arizona $ FY12 Budget $ $ - 941,316 Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ 23,264 424 (20,002) 356,521 360,206 FY13 Budget FY12 Actuals 128,684 (201,923) 1,300 1,013,255 941,316 Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 1,658,386 FY14 Budget $ (358,669) (3,000,000) $ (3,358,669) $ (323,567) $ (3,358,669) FY12 FY13 FY14 393 454 0/12 374 454 0/12 380 454 0/12 FY14 Adopted Budget 419 Internal Services Facilities Management Program Financial Statement: Capital Repair and Replacement FY12 Budget Revenues and Other Sources Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ 37,000 1,027,847 2,050 1,066,897 $ $ $ $ $ $ $ $ 53,175 61,135 1,184 295,395 410,889 37,000 1,186,283 2,050 1,225,333 410,889 (1,866) (1,866) $ (1,866) FY13 Actuals $ $ FY13 Budget $ $ 51,660 290,699 500 882,474 1,225,333 7,766 3,436 347,838 1,536 360,576 $ 1,225,333 $ $ (2,050) (2,050) $ 54,287 162,228 1,820 142,241 360,576 $ 360,576 (2,050) $ 37,000 (767,487) 1,502,050 771,563 FY14 Budget $ $ 56,169 194,208 500 520,686 771,563 - $ FY13 Actuals $ $ (1,536) (1,536) $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - (2,050) Annual R&R project funding R&R funding/replacement value of assets Industry average funding/replacement value (IFMA) $ FY12 Actuals (2,050) (2,050) Performance Measures Coconino County, Arizona $ FY12 Budget $ $ - 1,066,897 Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support $ 28,921 43 380,059 1,866 410,889 FY13 Budget FY12 Actuals 58,287 230,399 500 777,711 1,066,897 Net Indirect Support Total $ FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 771,563 FY14 Budget $ (2,050) (1,500,000) $ (1,502,050) $ (1,536) $ (1,502,050) FY12 FY13 FY14 $762,243 0.69% 1-3% $467,325 0.42% 1-3% $500,000 0.45% 1-3% FY14 Adopted Budget 420 Internal Services Facilities Management Program Financial Statement: Operations and Maintenance FY12 Budget Revenues and Other Sources Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support $ $ 421 1,222,729 1,223,150 $ FY13 Budget $ $ FY12 Actuals 986,021 289,429 33,100 1,308,550 $ $ 903,495 287,502 32,153 1,223,150 - 1,317,784 1,317,784 1,308,550 $ 1,223,150 $ $ (1,308,550) $ (1,308,550) $ 421 (1,223,150) $ (1,222,729) - 976,928 307,756 33,100 1,317,784 $ 1,317,784 1,257,972 1,257,972 $ (1,317,784) $ (1,317,784) FY14 Budget $ $ FY13 Actuals $ $ 914,324 311,660 31,988 1,257,972 1,366,633 1,366,633 FY14 Budget $ $ 1,037,777 297,656 31,200 1,366,633 $ 1,257,972 $ FY13 Actuals $ (1,257,972) $ (1,257,972) - 1,366,633 FY14 Budget $ (1,366,633) $ (1,366,633) - - $ (1,317,784) $ (1,257,972) $ (1,366,633) Performance Measures FY12 FY13 FY14 Annual maintenance cost per square foot Industry benchmark maintenance cost per square foot (FMRT) Annual custodial cost per square foot Industry benchmark custodial cost per square foot (FMRT) $1.67 $2.54 $1.55 $0.97 $1.92 $2.54 $1.78 $0.97 $2.05 $2.58 $1.85 $0.97 Coconino County, Arizona $ (1,222,729) $ FY13 Budget - $ (1,308,550) $ - FY12 Actuals $ FY13 Actuals FY13 Budget - FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 1,308,550 1,308,550 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals FY14 Adopted Budget 421 Internal Services Facilities Management Program Financial Statement: Resource Conservation FY12 Budget Revenues and Other Sources Federal and State Grants Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ $ 85,697 604,222 25,000 714,919 $ $ $ 74,899 554,434 629,333 30,480 691,047 721,527 $ 714,919 $ 629,333 $ 83,043 638,484 721,527 $ $ $ 31 (576,463) (576,432) $ 721,527 $ (576,432) $ 22,383 3,106 (5,281) 614,335 634,543 $ $ (691,047) (691,047) $ $ 74,462 560,081 634,543 (691,047) $ $ 58,869 694,279 753,148 FY14 Budget $ $ 91,960 661,188 753,148 $ 634,543 $ FY13 Actuals $ $ (614,335) (614,335) $ FY14 Budget FY13 Actuals FY13 Budget - (653,342) $ - FY12 Actuals (653,342) (653,342) FY13 Actuals FY13 Budget - $ 57,400 25,981 (30,480) 576,432 629,333 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 61,577 653,342 714,919 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Capital Total Uses of Funds FY12 Actuals 753,148 FY14 Budget $ $ (694,279) (694,279) $ (614,335) $ (694,279) Performance Measures FY12 FY13 FY14 County annual utility cost per square foot Industry benchmark (FMRT) utility cost per square foot $1.99 $3.13 $2.22 $3.20 $2.35 $3.32 Coconino County, Arizona FY14 Adopted Budget 422 Internal Services Facilities Management Department Staffing (Full Time Equivalents) Positions by Title Administrative Manager, Senior Business Manager Construction Manager Director-Facilities Management Facilities Manager Facilities Operations Manager Facilities Project Coordinator Facilities Service Worker Facilities Service Worker, Lead HVAC/Electrical Supervisor HVAC/Electrical Technician I Trades Supervisor Trades Worker I Trades Worker II Total Positions  FY12 1.00 1.00 1.00 1.00 1.00 1.00 1.00 10.00 1.00 1.00 3.00 2.00 1.00 1.00 26.00 FY13 1.00 1.00 1.00 1.00 1.00 1.00 1.00 10.00 1.00 1.00 3.00 2.00 1.00 1.00 26.00 FY14 1.00 1.00 1.00 1.00 1.00 1.00 1.00 10.00 1.00 1.00 3.00 2.00 1.00 1.00 26.00 Please note there have been no staffing changes in the Facilities Management Department during the last three years. Coconino County, Arizona FY14 Adopted Budget 423 Internal Services Finance 219 E. Cherry Road, Flagstaff, AZ 86001 (928) 679-7199 Sandra Schulz, Finance Director/CFO The Finance Department provides all centralized financial, payroll, budget and purchasing functions for the County. The primary mission of the department is the financial stewardship of County resources. Program Descriptions Program SPA Financial Serv ices O&FH Purchasing O&FH Description Finance holds the primary fiduciary responsibility for prov iding accurate, timely financial information for the County as a whole that is essential for making economic, political and social decisions. The purpose of the County 's Purchasing div ision is to prov ide fair and equitable opportunities to persons and companies inv olv ed in public purchasing with the County , to max imize the v alue of public funds while maintaining compliance with statutory requirements. Goals and Objectives      In FY14 the Finance Department will evaluate the current departmental staff structure and will consider possible reorganization scenarios. With several positions vacant, it is the opportune time to review the department’s needs before filling key vacancies. In FY14 the Finance Department will consider implementing a pay card program, which will eliminate the need for hard copy payroll checks for employees who do not receive direct deposit. In FY14 the Finance Department will implement an electronic timesheet system to eliminate manual timesheet data entry. The system will automate the timekeeping process. Over the next two years, the Finance Department will review the financial planning process, its return on investment, and the level of service needed going forward. During the next five years, the Finance Department will work with each department to determine which financial competencies are needed at the department level and then assist each department to meet or increase those competencies in conjunction with the Human Resources Department. Opportunities and Challenges     The Finance Department continues to automate processes resulting in decreased costs, decreased waste, and increased rebate revenue. One major challenge that the Finance Department is currently experiencing is the loss of knowledge through retirements and vacancies in key management positions in the department. Coconino County is experiencing this in many of its departments, which is leading the County to look at additional cross training and succession planning in preparation for future retirements. Although the full impact is unknown, the Health Care Reform Act will create additional challenges in Finance, as well as other County Departments, going forward. Currently the Finance Department is seeing increased reporting requirements and financial impacts as two of its major issues stemming from the Health Care Reform Act. The Finance Department is also seeing an increased demand in service levels resulting from departmental turnover in Director and key financial management positions across the County. Coconino County, Arizona FY14 Adopted Budget 424 Internal Services Finance Purchasing Strategic Priority Area Alignment Financial Services Programs x x Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance rev enues and ex penditures, create and maintain mission crucial infrastructure and processes; and dev elop accountability around the county 's programs and serv ice ev aluation process and strategic priority area outcomes. As employ ees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional dev elopment, career progression and competitiv e compensation. Continue to position Coconino County as a leader and role model for responsible and effectiv e gov ernment. Dev elop an organizational culture where ev ery employ ee understands how they each contribute positiv ely through alignment with the County ’s mission, v ision, v alues and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all lev els and between all lev els of the Engage citizens and community and gov ernmental partners in planning, identify ing priorities, addressing challenges and ex panding the understanding of the v alue of county Ensure and enhance the statutory foundation of county gov ernance to protect and maintain a fair and equitable community structure. Maintain our long-term conserv ativ e budget strategy while identify ing appropriate rev enue sources to maintain or increase critical serv ices. Prioritize programs that inv est in professional dev elopment and recruitments and training to increase competency with ev idence based practices. Recruit, train and retain a qualified and div erse workforce. Coconino County, Arizona FY14 Adopted Budget x x x x x x x x x x x x 425 Internal Services Finance Financial Summary The Finance Department’s primary source of revenue is General Fund support. In addition Finance receives revenue from rebates on the e-Payables and Purchasing Card programs based on utilization. For FY13 this revenue source is estimated to be 36% over the FY13 budget due to an increase in participation in the program. Finance also receives Fees for Services revenue for the Special Districts Management and Accounting program. For FY13 this revenue source is estimated to come in 19% under budget due a decrease in active road improvement districts. The Finance Department is estimated to be 6% under its revised FY13 expenditure budget of $1,602,875. This variance is due to salary and benefits savings from two vacancies plus operational savings in the Financial Services program. The FY14 adopted expenditure budget of $1,703,988 is 6% over the FY13 expenditure budget. This variance is due to an increase in salary and benefits as a result of the class and compensation changes implemented in FY13 as well as an operational increase associated with the financial management system. The following charts illustrate the Finance Department’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Transfers In - 1% Use of Fund Balance - 9% Expenditures by Program Purchasing - 13% Charges for Services - 1% Other - 3% Financial Services - 87% General Fund Support - 86% Expenditures by Category Travel - 2% Expenditures by Strategic Priority Area Capital - 4% Operations - 18% Salary/ERE - 76% Coconino County, Arizona Organizational & Fiscal Health - 100% FY14 Adopted Budget 426 Internal Services Finance Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 18,440 616 53,715 11,304 (143,940) 1,572,758 1,512,894 FY13 Budget $ $ FY12 Actuals 1,288,000 271,194 24,995 40,000 1,624,189 $ $ - 1,222,369 230,368 20,137 40,020 1,512,894 20,200 900 45,000 11,121 (55,924) 1,581,578 1,602,875 1,624,189 $ 1,512,894 $ $ 35,000 (1,389,396) (312,489) $ (1,666,885) - $ 53,715 (1,313,865) (312,608) $ (1,572,758) 1,263,336 245,431 25,108 69,000 1,602,875 $ 1,602,875 $ (1,572,758) $ $ 45,000 (1,363,999) (262,579) $ (1,581,578) $ (1,581,578) FY14 Adopted Budget 16,288 303 61,060 12,093 (55,475) 1,469,991 1,504,261 FY14 Budget $ $ FY13 Actuals $ $ 1,221,906 203,327 10,433 68,596 1,504,261 $ 1,504,261 $ $ 61,060 (1,266,865) (264,187) $ (1,469,991) $ (1,469,991) 1,303,578 303,802 25,608 71,000 1,703,988 - $ FY13 Actuals $ 20,200 50,000 28,768 138,847 1,466,173 1,703,988 FY14 Budget - FY13 Budget - $ (1,666,885) $ - FY12 Actuals $ FY13 Actuals FY13 Budget - FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 19,200 900 35,000 11,245 (109,041) 1,666,885 1,624,189 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 1,703,988 FY14 Budget $ 50,000 (1,402,638) (113,535) $ (1,466,173) $ (1,466,173) 427 Internal Services Finance Program Financial Statement: Financial Services FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 18,440 616 53,715 11,304 16,040 1,232,002 1,332,118 FY13 Budget $ $ FY12 Actuals 1,156,193 270,236 21,087 1,447,516 $ $ - 1,087,738 228,954 15,426 1,332,118 20,200 900 45,000 11,121 (124,924) 1,445,009 1,397,306 1,447,516 $ 1,332,118 $ $ 35,000 (1,252,723) (112,489) $ (1,330,212) - $ 53,715 (1,173,108) (112,608) $ (1,232,002) 1,131,633 244,473 21,200 1,397,306 $ 1,397,306 $ (1,232,002) $ $ 45,000 (1,227,430) (262,579) $ (1,445,009) $ (1,445,009) FY14 Adopted Budget 16,288 303 61,060 12,093 (124,071) 1,329,837 1,295,511 FY14 Budget $ $ FY13 Actuals $ $ 1,085,579 201,999 7,932 1,295,511 $ 1,295,511 $ $ 61,060 (1,126,710) (264,187) $ (1,329,837) $ (1,329,837) 1,161,363 302,364 21,700 1,485,427 - $ FY13 Actuals $ 20,200 50,000 28,768 67,847 1,318,612 1,485,427 FY14 Budget - FY13 Budget - $ (1,330,212) $ - FY12 Actuals $ FY13 Actuals FY13 Budget - FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 19,200 900 35,000 11,245 50,959 1,330,212 1,447,516 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 1,485,427 FY14 Budget $ 50,000 (1,255,077) (113,535) $ (1,318,612) $ (1,318,612) 428 Internal Services Finance Program Financial Statement: Financial Services Performance Measures Unqualified opinion on annual Financial Statements Prepare a Comprehensive Annual Financial Report Financial reporting audit findings/deficiencies Percentage of monthly reports distributed by the 15th of the following month Number of departments provided with internal review/financial management assistance Average accounts payable entries per week Average P-card entries per month: Purchasing and Financial Services share this measure because each program manages part of the activity. Average dollars on accounts payable per week Average P-Card dollars per month : Purchasing and Financial Services share this measure because each program manages part of the activity. Employees paid per pay period Balanced budget is adopted Bond rating Receipt of GFOA Distinguished Budget Presentation Award Percentage of departments presenting performance measures Departments using grants management software Number of grant expenditure reports submitted on time Number of Qrep reports written for departments Percentage of time the Financial Management System is available 24/7 in a year Number of security additions/changes/deletions on system Number of software modules supported/maintained Number of support activites completed Percentage of adjusting entries made within 10 working days of submission Receive GFOA award for Excellence in Financial Reporting Rebate received for P-Cards and E-payables: Note rebates are for the calendar year. First number is P-card rebate and second number is e-payable rebate. Purchasing and Financial Services share this measure because each program manages part of the activity. Percentage of security additions/changes on system completed within 2 business days Percentage of payables paid within 10 days of receipt (per policy) Grants applied for/awarded Coconino County, Arizona FY12 FY13 FY14 Yes Yes 1 Yes Yes 0 Yes Yes 0 100% 100% 100% 3 1 3 630 550 620 1,550 1,785 1,950 $940,000 $1,000,000 $975,000 $353,000 $360,091 $400,000 1,200 Yes Aa3 Yes 100% 4 90 120 1,250 Yes Aa3 Yes 100% 4 95 25 1,200 Yes Aa3 Yes 100% 12 95 42 98.9% 98.9% 99.1% 1,280 23 200 1,330 23 220 1,273 23 156 99% 99% 99% Yes Yes Yes $55k/$5k $58k/$5k $65K/$7K 100% 95% 100% 98% N/A 98% 5/2 99.9% N/A FY14 Adopted Budget 429 Internal Services Finance Program Financial Statement: Purchasing FY12 Budget Revenues and Other Sources Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ (159,980) 340,756 180,776 $ $ $ 131,807 958 3,908 40,000 176,673 $ 134,631 1,414 4,711 40,020 180,776 $ 176,673 $ 180,776 69,000 136,569 205,569 $ (136,673) (200,000) (336,673) $ $ (140,756) (200,000) (340,756) $ 131,703 958 3,908 69,000 205,569 $ $ Average purchasing card transactions per month Average purchasing card dollars per month Number of purchasing card holders Total number of purchase orders Number of bids Number of request for proposals Percent of bid/RFP contracts awarded to County vendors/State vendors/out of state Number of solicitations protested/number sustained MasterCard/Office Depot rebate amount (340,756) $ $ 68,596 140,155 208,751 $ 205,569 $ $ $ (136,569) (136,569) 136,327 1,327 2,501 68,596 208,751 $ 208,751 (136,569) $ 71,000 147,561 218,561 FY14 Budget $ $ 142,215 1,438 3,908 71,000 218,561 - $ FY13 Actuals $ $ (140,155) (140,155) $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - (336,673) FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ - $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support (160,000) 336,673 176,673 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 218,561 FY14 Budget $ $ (147,561) (147,561) $ (140,155) $ (147,561) FY12 FY13 FY14 1,550 $353,000 407 934 9 9 68%/ 22%/10% 0/0 $55,000 1,785 $360,091 415 1,300 10 10 1,600 $366,000 400 1,300 10 10 N/A N/A 1/1 $56,580 0/0 $65,000 FY14 Adopted Budget 430 Internal Services Finance Department Staffing (Full Time Equivalents) Positions by Title Accountant Accountant, Senior Accounting Manager-Audit Accounting Manager-Operations Accounting Technician I Accounting Technician II Administrative Manager Administrative Specialist I Budget Analyst Budget Analyst, Senior Budget Manager Buyer Director-Finance Financial System Manager Grants Writer Payroll Operations Administrator Payroll Specialist Purchasing Manager Total Positions  FY12 1.00 1.00 1.00 1.00 0.50 2.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.25 1.00 1.00 1.00 18.25 FY13 1.00 1.00 1.00 1.00 0.50 2.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.25 1.00 1.00 1.00 18.25 FY14 1.00 1.00 1.00 1.00 0.50 2.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 18.00 For FY14 the Grants Writer was moved to the County Manager’s Office to make better use of this position organization-wide. Coconino County, Arizona FY14 Adopted Budget 431 Internal Services Human Resources 420 N. San Francisco Street, Flagstaff, AZ 86001 (928) 679-7100 Allison Eckert, Director Human Resources (HR) is committed to delivering high quality, innovative human resource and risk management services to attract, develop, motivate, protect, and retain a diverse workforce. Program Descriptions Program SPA Employ ee Benefits O&FH Employ ee Growth and Organizational Dev elopment O&FH Employ ee Relations O&FH Personnel Administration O&FH Recruitment and Retention O&FH Risk Management and Safety O&FH Description The Employ ee Benefits program dev elops and deliv ers a robust, comprehensiv e benefit plan including health, dental, v ision, life, retirement plans and a v ariety of optional benefits to ov er 1 ,000 employ ees and 1 53 retirees. The Employ ee and Organizational Dev elopment Program works to increase organizational effectiv eness through dev elopment of employ ees and interv entions in organizational processes to ensure alignment with the County 's mission, v ision, strategic priorities and sy stems. Employ ee Relations inv olv es the body of work concerned with establishing and maintaining work relationships that contribute to satisfaction, productiv ity , motiv ation, and morale. The Personnel Administration div ision of the Human Resources department prov ides leadership, strategic direction and ov ersight, and general administrativ e support County -wide as well as in support of all Human Resources functions. The Recruitment and Retention program prov ides collaborativ e serv ices with all 35 County departments in the identification of present and future staffing needs. The Risk Management and Safety div ision procures, administers, dev elops and coordinates centralized serv ices to all County departments and ov er 1 ,200 employ ees. Goals and Objectives    In FY14 the Human Resources Department will begin implementing new regulations associated with the Affordable Healthcare Reform Act, which includes a health insurance exchange for eligible individuals. In FY14 the HR Department will implement new programs or expand on existing programs to improve the successes of each of the department’s divisions. Some of these programs include a new Project Manager Training program, improvements to the comprehensive Wellness Incentives program, and an enhanced ADA Essential Duties program. In FY14 the HR Department will also utilize technology to automate and streamline additional processes and reduce paper waste. Opportunities and Challenges    HR has seen an increase in technology solutions that efficiently and effectively automate functions and allow the department to query meaningful data. One of the largest challenges that the Human Resources Department faces is the increased regulations associated with the Healthcare Reform Act for which the associated impacts are currently unknown. Another challenge that HR faces, similar to other County departments, is the loss of knowledge through retirements of long-term employees, which is creating an increased need for succession planning and cross-training. Coconino County, Arizona FY14 Adopted Budget 432 Internal Services Human Resources Risk Management and Safety Personnel Administration Recruitment and Retention Employee Relations Employee Growth and Organizational Development Strategic Priority Area Alignment Employee Benefits Programs Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance rev enues and ex penditures, create and maintain mission crucial infrastructure and processes; and dev elop accountability around the county 's programs and serv ice ev aluation process and strategic priority area outcomes. As employ ees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional dev elopment, career progression and competitiv e compensation. Continue to position Coconino County as a leader and role model for responsible and effectiv e gov ernment. Dev elop an organizational culture where ev ery employ ee understands how they each contribute positiv ely through alignment with the County ’s mission, v ision, v alues and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all lev els and between all lev els of the organization. Engage citizens and community and gov ernmental partners in planning, identify ing priorities, addressing challenges and ex panding the understanding of the v alue of county serv ices. Ensure and enhance the statutory foundation of county gov ernance to protect and maintain a fair and equitable community structure. Maintain our long-term conserv ativ e budget strategy while identify ing appropriate rev enue sources to maintain or increase critical serv ices. Prioritize programs that inv est in professional dev elopment and recruitments and training to increase competency with ev idence based practices. Recruit, train and retain a qualified and div erse workforce. Coconino County, Arizona FY14 Adopted Budget x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x 433 Internal Services Human Resources Financial Summary The Human Resources Department’s primary source of revenue is General Fund support. Interest is earned on the available fund balances in the Employee Benefits Trust and the Self Insurance Trust funds. Human Resources is estimated to be 13% under their revised FY13 expenditure budget of $1,379,236. This variance is due to operational savings from uninsured losses in the Risk Management and Safety program. The FY14 adopted expenditure budget of $1,512,405 is 10% over the FY13 expenditure budget. This variance is primarily due to an increase in salaries and benefits resulting from the reorganization associated with the addition of the Organizational Development Director to the Human Resources Department. In addition the Organizational Development Director’s operational budget was also moved to HR. Formerly the FTE and the operational budget were located in the County Manager’s Office. The following charts illustrate the Human Resources department’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Investment Income - 1% Expenditures by Program Use of Fund Balance - 6% Risk Management & Safety - 40% Employee Benefits - 11% Employee Growth & Organizational Development - 8% Employee Relations - 5% Recruitment & Retention - 13% General Fund Support - 93% Expenditures by Category Operations - 46% Personnel Administration - 23% Expenditures by Strategic Priority Area Travel - 1% Salary/ERE - 53% Organizational & Fiscal Health - 100% Coconino County, Arizona FY14 Adopted Budget 434 Internal Services Human Resources Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Federal and State Grants Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 93,454 17,245 103,511 (239,472) 1,234,391 1,209,129 FY13 Budget $ $ FY12 Actuals 709,365 670,521 5,911 1,385,797 $ $ - 714,227 443,803 9,082 42,017 1,209,129 20,000 10,000 71,308 1,277,928 1,379,236 1,385,797 $ 1,209,129 $ $ (1,235,576) $ (1,235,576) - $ 89 (1,234,480) $ (1,234,391) 701,316 672,009 5,911 1,379,236 $ 1,379,236 $ (1,234,391) $ $ (1,277,928) $ (1,277,928) $ (1,277,928) FY14 Adopted Budget 6,735 12,459 (4,780) 1,182,992 1,197,405 FY14 Budget $ $ FY13 Actuals $ $ 738,532 453,893 4,980 1,197,405 $ 1,197,405 $ $ (1,182,992) $ (1,182,992) $ (1,182,992) 813,608 692,886 5,911 1,512,405 - $ FY13 Actuals $ 6,000 102,737 1,403,668 1,512,405 FY14 Budget - FY13 Budget - $ (1,235,576) $ - FY12 Actuals $ FY13 Actuals FY13 Budget - FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 20,000 10,000 120,221 1,235,576 1,385,797 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals 1,512,405 FY14 Budget $ (1,403,668) $ (1,403,668) $ (1,403,668) 435 Internal Services Human Resources Program Financial Statement: Employee Benefits FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Coconino County, Arizona 119,030 55,800 857 175,687 $ $ $ $ 119,255 54,116 1,444 174,815 171,439 171,439 175,687 $ 174,815 $ 116,039 55,400 171,439 $ $ $ (174,815) (174,815) $ 171,439 $ $ (171,439) (171,439) $ (174,815) $ $ (171,439) FY14 Adopted Budget $ $ 115,650 53,294 220 169,165 $ 169,165 $ $ $ (169,165) (169,165) $ (169,165) 171,192 FY14 Budget $ $ $ 115,792 55,400 171,192 - FY13 Actuals $ 171,192 171,192 FY14 Budget - $ 169,165 169,165 FY14 Budget FY13 Actuals FY13 Budget - (175,687) $ $ - FY12 Actuals (175,687) (175,687) FY13 Actuals FY13 Budget - $ 174,815 174,815 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 175,687 175,687 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (171,192) (171,192) - $ (171,192) 436 Internal Services Human Resources Program Financial Statement: Employee Benefits Performance Measures FY12 Number of employees enrolled in benefit plans FY13 FY14 975 918 975 1,618 2,031 2,031 Number of EAP visits 500 673 673 EAP: Average number of visits for employees accessing services Percentage of employees accessing EAP services reporting improved job performance as a result of receiving services Number of employees enrolled in Flexible Spending Accounts Number of employees enrolled in Health Savings Accounts 3.0 4.4 4.4 85% 85% 85% 180 71 170 75 180 75 Number of data entry changes made: adds/deletes/changes Number of employees enrolled in Deferred Compensation FICA savings to County based on employee pre-tax benefit plans 133 135 142 $153,969 $154,500 $156,000 Number of retirees in benefit plan 153 158 158 Percentage of retirees participating in County benefit plan 71% 69% 69% FMLA - Number of approved requests 128 178 178 FMLA - Number of non-FMLA approved leaves 11 28 28 Number of Military leave of absence 5 7 7 Number of other types of leave Number of active FMLA cases per pay period Percentage of individuals participating in Wellness Incentive Program Healthcare cost per employee (Total cost of healthcare/Number of benefit eligible employees) Benefits as a percentage of salary (Annual Benefits Cost/Annual Salary) Coconino County, Arizona 4 6 6 24.0 N/A 25.4 78% 25.4 78% $6,546 N/A N/A 37.90% N/A N/A FY14 Adopted Budget 437 Internal Services Human Resources Program Financial Statement: Employee Growth and Organizational Development FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Coconino County, Arizona 61,304 32,775 94,079 $ $ $ $ 61,667 42,869 104,535 91,649 91,649 94,079 $ 104,535 $ 60,874 30,775 91,649 $ $ $ (104,535) (104,535) $ 91,649 $ $ $ (104,535) (91,649) (91,649) $ $ FY14 Adopted Budget (91,649) $ $ 62,481 23,838 96 86,415 $ 86,415 $ $ $ (86,415) (86,415) $ (86,415) 127,901 FY14 Budget $ $ $ 69,150 58,751 127,901 - FY13 Actuals $ 127,901 127,901 FY14 Budget - $ 86,415 86,415 FY14 Budget FY13 Actuals FY13 Budget - (94,079) $ $ - FY12 Actuals (94,079) (94,079) FY13 Actuals FY13 Budget - $ 104,535 104,535 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 94,079 94,079 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (127,901) (127,901) - $ (127,901) 438 Internal Services Human Resources Program Financial Statement: Employee Growth and Organizational Development Performance Measures Number of EGAD trainings offered (not including Supervisor's Academy or Executive Leadership Academy) Number of attendees (not including Supervisor's Academy or Executive Leadership Academy) Number of instructional hours (not including Supervisor's Academy or Executive Leadership Academy) Percent of seats filled Percent of registered participants who attended classes Percent of attendees who rated classes as "VERY USEFUL" toward improvement of job performance FY12 FY13 FY14 51 52 52 1,819 1,158 1,158 131 112 112 105% 90% 72% 85% 72% 85% 87% 89% 89% Percent of attendees who rated having a "GREATER UNDERSTANDING" of the subject after completion of training Supervisor's Development Academy (SDA) number of participants SDA pre-test scores (average percentage) SDA post-test scores (average percentage) 93% 92% 92% 25 66% 96% 24 49% 88% 24 49% 88% SDA percent increase in knowledge attained 29% 39% 39% 146 213 213 68 73 73 13 N/A 15 274 176 176 80 64 64 SDA number of participants retained (Since 2001: 266 SDA participants) SDA number of participants promoted (Since 2001: 266 SDA participants) Executive Leadership Academy number of participants Total number of instructional hours (includes academies if offered) Total number of classes offered (includes academies if offered) Coconino County, Arizona FY14 Adopted Budget 439 Internal Services Human Resources Program Financial Statement: Employee Relations FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Coconino County, Arizona 61,303 4,864 1,142 67,309 $ $ $ $ 61,665 611 139 62,415 75,738 75,738 67,309 $ 62,415 $ 60,874 14,864 75,738 $ $ $ (62,415) (62,415) $ 75,738 $ $ $ (62,415) (75,738) (75,738) $ $ FY14 Adopted Budget (75,738) $ $ 62,480 5,949 229 68,658 $ 68,658 $ $ $ (68,658) (68,658) $ (68,658) 84,014 FY14 Budget $ $ - $ 69,150 14,864 84,014 - FY13 Actuals $ 84,014 84,014 FY14 Budget - - $ 68,658 68,658 FY14 Budget FY13 Actuals FY13 Budget - (67,309) $ $ - FY12 Actuals (67,309) (67,309) FY13 Actuals FY13 Budget - - $ 62,415 62,415 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 67,309 67,309 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (84,014) (84,014) - $ (84,014) 440 Internal Services Human Resources Program Financial Statement: Employee Relations Performance Measures Number of exit interview questionnaires completed Percent of exiting employee completing questionnaires Top reason why employees are leaving the County FY12 FY13 FY14 43 28% 32 5% Career Opportunity 32 5% Moving Second reason why employees are leaving the County Number of performance evaluations completed/submitted to HR Number of consultations Pending Career Opportunity Salary/Wage Pending 251 264 275 113 168 168 Number of employees filing for unemployment insurance (UI) 144 118 118 Percent of UI claims protested 47% 42% 42% Percent of UI claim decisions won 91% 75% 75% UI claim decision won - potential liability avoided $145,428 $98,136 $98,136 UI claim decision lost - potential liability $15,359 $36,100 $36,100 8 2 2 Percent of UI hearings won 83% 100% 100% Percent of overall win rate 87% 85% 85% $148,811 $108,448 $108,448 0 0 0 N/A N/A N/A Number of UI hearings Total liability avoided Number of appeals to the Employee Appeals Board Number of appeals to the Employee Appeals Board won Number of EEOC claims received Number of EEOC claims won 2 8 8 Pending Pending Pending 2 7 7 Number of internal investigations/assessments completed Coconino County, Arizona FY14 Adopted Budget 441 Internal Services Human Resources Program Financial Statement: Personnel Administration FY12 Budget Revenues and Other Sources Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 292,380 42,594 2,284 337,258 $ $ $ 299,639 35,435 5,139 340,214 335,598 335,598 $ 337,258 $ 340,214 $ 287,061 42,626 5,911 335,598 $ $ $ 79 (340,214) (340,134) $ 335,598 $ (340,134) $ $ $ (335,598) (335,598) $ $ (335,598) FY14 Adopted Budget $ $ 295,023 48,274 2,972 346,269 $ 346,269 $ $ $ (346,269) (346,269) $ (346,269) 342,977 FY14 Budget $ $ $ 294,440 42,626 5,911 342,977 - FY13 Actuals $ 342,977 342,977 FY14 Budget - $ 346,269 346,269 FY14 Budget FY13 Actuals FY13 Budget - (337,258) $ - FY12 Actuals (337,258) (337,258) FY13 Actuals FY13 Budget - $ 79 340,134 340,214 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 337,258 337,258 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (342,977) (342,977) - $ (342,977) 442 Internal Services Human Resources Program Financial Statement: Personnel Administration Performance Measures Number of regular new hires entered in payroll Percentage increase of number of new hires entered in payroll from prior year Number of temporary new hires entered in payroll Percentage increase of number of temporary new hires entered in payroll from prior year Number of termination of regular employees FY12 FY13 FY14 138 142 142 3.8% 2.9% 0.0% 500 548 548 -14.2% 9.1% 0.0% 156 138 138 13.9% -13.0% 0.0% 300 457 457 -34.80% 52.33% 0.00% 15.8% 14.3% 14.3% Turnover rate (excluding retirement separations) 14% 13% 13% Vacancy Rate (Formula: Total number of vacant positions/Total number of approved positions x 100) 8.5% 8.3% 8.5% 251 264 275 23.30% 24.38% 25.39% Percentage of increase in number of terminations from prior year Number of terminations of temporary employees Percentage of increase in number of temporary employee terminations from prior year Turnover Rate (Formula: Total number of employees on the first of each month (A); Total number of terminations each month (B); B/A x 100 = Percent of monthly turnover) Number of performance evaluations completed and entered in the payroll system Percentage of performance evaluations completed (Formula: Number of performance evaluations completed and entered in payroll system/Number of approved FTE's) Coconino County, Arizona FY14 Adopted Budget 443 Internal Services Human Resources Program Financial Statement: Recruitment and Retention FY12 Budget Revenues and Other Sources Other General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 70,161 37,940 771 108,872 $ $ $ 63,600 39,478 266 103,343 104,382 104,382 $ 108,872 $ 103,343 $ 73,702 30,680 104,382 $ $ $ 10 (103,343) (103,334) $ 104,382 $ (103,334) $ $ $ (104,382) (104,382) $ $ (104,382) FY14 Adopted Budget $ $ 83,441 24,138 502 108,080 $ 108,080 $ $ $ (108,080) (108,080) $ (108,080) 177,283 FY14 Budget $ $ - $ 146,603 30,680 177,283 - FY13 Actuals $ 177,283 177,283 FY14 Budget - - $ 108,080 108,080 FY14 Budget FY13 Actuals FY13 Budget - (108,872) $ - FY12 Actuals (108,872) (108,872) FY13 Actuals FY13 Budget - - $ 10 103,334 103,343 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 108,872 108,872 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals (177,283) (177,283) - $ (177,283) 444 Internal Services Human Resources Program Financial Statement: Recruitment and Retention Performance Measures FY12 FY13 FY14 Percentage of applicants rating satisfaction with the County recruitment process 99% 99% 99% Time to Fill: Number of days from opening of requisition to date of hire (not counting continuous recruitments) 75 65 70 44% 43% 43% 37% 37% 37% Percentage of job openings filled with qualified internal candidates (number of promotions and transfers divided by number of postings) Applicant EEO statistics: Percentage of applicants who are from a minority class Applicant EEO statistics: Asian 2% 2% 2% Applicant EEO statistics: Hispanic 11% 11% 11% Applicant EEO statistics: Native American Indian 14% 14% 14% Applicant EEO statistics: African American 6% 6% 6% Applicant EEO statistics: Other 3% 3% 3% Number of applications received 6,791 6,490 6,400 Number of recruitments/job announcements posted 205 160 160 Number of outreach events attended 11 10 10 Percentage of employees rating their satisfaction of the County's Service Award Recognition Program as "satisfied" or "very satisfied" (based on completed surveys) 93% 93% 93% Coconino County, Arizona FY14 Adopted Budget 445 Internal Services Human Resources Program Financial Statement: Risk Management and Safety FY12 Budget Revenues and Other Sources Federal and State Grants Investment Income Other Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Coconino County, Arizona $ $ $ 105,187 496,548 857 602,592 $ $ $ 108,402 271,295 2,093 42,017 423,807 20,000 10,000 71,308 499,122 600,430 $ 602,592 $ 423,807 $ 102,766 497,664 600,430 $ $ $ (449,158) (449,158) $ 600,430 $ (449,158) $ $ $ (499,122) (499,122) $ $ (499,122) FY14 Adopted Budget $ $ 119,457 298,400 960 418,818 $ 418,818 $ $ $ (404,405) (404,405) $ (404,405) 609,038 FY14 Budget $ $ $ 118,473 490,565 609,038 - FY13 Actuals $ 6,000 102,737 500,301 609,038 FY14 Budget - $ 6,735 12,459 (4,780) 404,405 418,819 FY14 Budget FY13 Actuals FY13 Budget - (452,371) $ - FY12 Actuals (452,371) (452,371) FY13 Actuals FY13 Budget - $ 93,454 17,245 103,422 (239,472) 449,158 423,807 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 20,000 10,000 120,221 452,371 602,592 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Total Uses of Funds FY12 Actuals (500,301) (500,301) - $ (500,301) 446 Internal Services Human Resources Program Financial Statement: Risk Management and Safety Performance Measures FY12 FY13 FY14 16 21 21 $49,050 $2,965 $0 $88,827 $14,996 $0 $131,996 $8,981 $35,000 General liability claims including reserves $3,117 $26,955 $15,036 Employee practices liability claims including reserves $10,000 $0 $5,000 Law enforcement liability claims including reserves $32,986 $3,350 $30,742 Average cost per claim Cost effective claims handling: Amount claimed versus actual settlement = amount saved Losses to County property $3,066 $4,230 $6,286 $21,158,124 $10,998,105 $16,078,114 $25,948 $25,000 $25,000 65 869 120 80 887 115 85 985 118 220 217 220 71 59 66 5.4% 5.1% 5.7% 1.13 1.13 1.32 5.4% 7.2 3.63 47% 52% 71% Total number of liability claims filed against the County Total anticipated liability claim expenditures including reserves Auto liability claims against the County including reserves Errors and omissions claims includes reserves Number of safety trainings offered Number of employees attending safety training Industrial Injuries: Number of workers compensation claims Industrial injuries: Total reports, including injuries not needing medical treatment Industrial injuries: Total number of reports which qualify as recordable under OSHA guidelines (Recordable injuries are those injuries requiring medical treatment, and/or modified duty or days away from work) Percentage of employee population who sustained an OSHA recordable injury Experience Modification Factor (E-mod): A factor applied to rates (A factor less than 1.00% results in a discount in premium) OSHA accident frequency rate (The national average for local governments is 7.0%) Workers Compensation Loss Ratio: Claims paid/Premium paid Coconino County, Arizona FY14 Adopted Budget 447 Internal Services Human Resources Department Staffing (Full Time Equivalents) Positions by Title Assistant Director-Human Resources Director-Human Resources Human Resouces Analyst Human Resources Manager Human Resources Technician Risk Manager Total Positions  FY12 1.00 3.00 2.50 2.50 1.00 10.00 FY13 FY14 1.00 3.00 2.73 2.00 1.00 9.73 1.00 1.00 3.63 2.00 2.00 1.00 10.63 In FY12 Human Resources voluntarily reduced the Human Resources Technician positions by 0.50 FTE in order to increase the hours for a Human Resources Manager by 0.23 FTE. In FY13 the Organizational Development Director formerly housed in the County Manager’s Office was vacated and the position was moved to Human Resources. As part of the FY14 budget Human Resources proposed a reorganization, which included eliminating the Organization Development Director position in order to increase the hours for several part-time Human Resource Analyst positions. In addition, one part-time Human Resources Manager was increased to full-time and reclassified to the Assistant Director. Coconino County, Arizona FY14 Adopted Budget 448 Internal Services Information Technology (IT) 211 N. Agassiz Street, Flagstaff, AZ 86001 (928) 679-7900 Kris Estes, Director The Information Technology (IT) Department is a centralized service department that provides networking, Geographic Information Systems (GIS), programming services and analysis, computer purchasing, software purchasing and upgrades, limited software applications training for County users, and miscellaneous technology consulting services to other County departments. Program Descriptions Program SPA Administration O&FH Business A pplications Dev elopment and Support O&FH Geographic Information Sy stems (GIS) O&FH Network and Operations O&FH Description A dministration prov ides the leadership and ov ersight for the operations of the department, which includes prov iding strategic direction, financial management, personnel management, quality improv ement, partnership dev elopment, public relations and marketing. This div ision supports the public, County departments and partner agencies through the daily operational support and automation of business processes by prov iding serv ices such as project management, analy sis, dev elopment, and/or procurement of third party technology solutions and maintenance of ex isting sy stems. GIS prov ides a technology based framework that allows Coconino County to streamline business processes, create efficient workflows, increase access to and improv e quality of information. The mission of this div ision is to maintain and continuously improv e the IT infrastructure to support and deliv er IT sy stems and serv ice to Coconino County citizens and internal customers in a cost-effectiv e and efficient manner. Goals and Objectives    In FY14 Coconino County will replace the legacy software for permit tracking. The IT department will lead this endeavor while coordinating with the departments that use the software on a daily basis. The other departments involved include Community Development, Public Works, and the Public Health Services District. The end result is to increase the level of service provided to the public and improve staff productivity. In FY13 IT and Facilities Management began researching a new location for the IT Data Center. In FY14 the goal is to begin relocation of the Data Center. The relocation is based on the Facilities Master Plan and will establish a long-term sustainable location to improve and ensure County systems availability. Over the next three to five years the IT Department will continue to utilize technology to efficiently support County government operations and make services and information more accessible to citizens and staff. Opportunities and Challenges  The citizens, businesses, and employees of Coconino County expect advancing technology to support them in their daily tasks. This is both a challenge and opportunity for Coconino County and the Information Technology Department. Moving forward Coconino County must examine how technology can be used to best support its operations and the services provided to citizens. Critical technologies include but are not limited to: web technologies, social media, workflow automation, electronic document management, IT security, and geographic information systems. Coconino County, Arizona FY14 Adopted Budget 449 Internal Services Information Technology (IT) Geographic Informatin Systems Network and Operations x x x x x x x x x x x Administration Strategic Priority Area Alignment Business Applications Development and Support Programs Strategies Organizational and Fiscal Health (O&FH) Align and implement planning efforts to balance rev enues and ex penditures, create and maintain mission crucial infrastructure and processes; and dev elop accountability around the county 's programs and serv ice ev aluation process and strategic priority area outcomes. As employ ees are our number one asset, continue a commitment to their success by allocating funds and resources toward continued education, professional dev elopment, career progression and competitiv e Continue to position Coconino County as a leader and role model for responsible and effectiv e gov ernment. Dev elop an organizational culture where ev ery employ ee understands how they each contribute positiv ely through alignment with the County ’s mission, v ision, v alues and strategic priorities. Encourage departmental efficiencies. Encourage transparency and clarity at all lev els and between all lev els of the organization. Engage citizens and community and gov ernmental partners in planning, identify ing priorities, addressing challenges and ex panding the understanding of the v alue of county serv ices. Ensure and enhance the statutory foundation of county gov ernance to protect and maintain a fair and equitable community structure. Maintain our long-term conserv ativ e budget strategy while identify ing appropriate rev enue sources to maintain or increase critical serv ices. Prioritize programs that inv est in professional dev elopment and recruitments and training to increase competency with ev idence based Recruit, train and retain a qualified and div erse workforce. Coconino County, Arizona FY14 Adopted Budget x x x 450 Internal Services Information Technology (IT) Financial Summary The Information Technology Department’s primary source of revenue is General Fund support. In addition, the department receives a small amount of revenue from map sales in the GIS division as well as earned interest on the available fund balance in the PC replacement fund. The Public Works Department also transfers funds to IT to cover the cost of one FTE that provides dedicated support to Public Works. The IT Department is estimated to be 13% under its revised FY13 expenditure budget of $3,132,920. This variance is due to salary and benefits savings from multiple vacancies as well as operational savings in all programs. The FY14 adopted expenditure budget of $3,209,180 is 2% over the FY13 expenditure budget. This variance is primarily due to an increase in salary and benefits as a result of the class and compensation changes implemented in FY13 as well as the reinstated merit increase for FY14. The following charts illustrate the Information Technology department’s revenues by source type, expenditures by program, expenditures by category, and budget by strategic priority area. Revenue by Source Type Other - 1% Transfers In - 2% Expenditures by Program Use of Fund Balance - 18% Network and Operations - 54% GIS - 19% Business Applications Development, & Support - 17% General Fund Support - 79% Expenditures by Category Operations - 37% Administration - 10% Expenditures by Strategic Priority Area Travel - 2% Salary/ERE - 61% Organizational & Fiscal Health - 100% Coconino County, Arizona FY14 Adopted Budget 451 Internal Services Information Technology (IT) Department-Wide Financial Statement FY12 Budget Revenues and Other Sources Charges for Services Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Coconino County, Arizona $ $ $ 1,560 11,510 4 368,203 421,472 2,007,220 2,809,969 FY13 Budget $ $ FY12 Actuals 2,102,613 1,083,134 43,300 258,710 4,646 3,492,403 $ $ - 1,563,030 986,253 32,492 223,547 4,646 2,809,969 6,000 4,001 83,615 424,326 2,614,978 3,132,920 3,492,403 $ 2,809,969 $ $ 6,000 371,801 (2,744,519) $ (2,366,718) - $ 1,560 368,203 (2,376,983) $ (2,007,220) 1,887,203 1,203,738 41,979 3,132,920 $ 3,132,920 $ (2,007,220) $ $ 6,000 83,615 (2,704,593) $ (2,614,978) - $ (2,614,978) FY14 Adopted Budget 1,582 5,427 129 84,160 371,697 2,261,311 2,724,306 FY14 Budget $ $ FY13 Actuals $ $ 1,635,092 1,067,776 21,437 2,724,306 $ 2,724,306 $ $ 1,664 84,160 (2,347,135) $ (2,261,311) - $ (2,261,311) 1,960,350 1,181,430 67,400 3,209,180 - $ FY13 Actuals $ 500 4,001 87,854 578,999 2,537,826 3,209,180 FY14 Budget - FY13 Budget - $ (2,366,718) $ - FY12 Actuals $ FY13 Actuals FY13 Budget - FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 6,000 4,001 371,801 743,883 2,366,718 3,492,403 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 3,209,180 FY14 Budget $ 500 87,854 (2,626,180) $ (2,537,826) $ (2,537,826) 452 Internal Services Information Technology (IT) Program Financial Statement: Administration FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ $ $ Performance Measures 163,702 8,914 2,650 175,266 $ $ $ $ 161,996 11,281 762 174,039 294,099 294,099 175,266 $ 174,039 $ 282,535 8,914 2,650 294,099 $ $ $ (174,039) (174,039) $ 294,099 $ (174,039) 212,482 212,482 $ $ (294,099) (294,099) $ $ 204,278 6,380 1,825 212,482 (294,099) FY12 $ $ 317,998 317,998 FY14 Budget $ $ 299,684 8,914 9,400 317,998 $ 212,482 $ FY13 Actuals $ $ (212,482) (212,482) $ FY14 Budget FY13 Actuals FY13 Budget - (175,266) $ $ - FY12 Actuals (175,266) (175,266) FY13 Actuals FY13 Budget - $ 174,039 174,039 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 175,266 175,266 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 317,998 FY14 Budget $ $ (317,998) (317,998) $ (212,482) FY13 $ (317,998) FY14 None Coconino County, Arizona FY14 Adopted Budget 453 Internal Services Information Technology (IT) Program Financial Statement: Business Applications Development and Support FY12 Budget Revenues and Other Sources General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ 380,815 380,815 $ $ 543,091 61,344 2,850 607,285 $ 287,111 92,128 1,576 380,815 $ 607,285 $ 380,815 642,411 642,411 (607,285) (607,285) $ $ (380,815) (380,815) $ 476,337 155,545 10,529 642,411 $ $ (380,815) Number of EDMS Enterprise users Number of documents added to OnBase: Assessor Number of documents added to OnBase: BOS Agendas Number of documents added to OnBase: County Attorney Number of documents added to OnBase: Environmental Health Number of documents added to OnBase: Human Resources Number of documents added to OnBase: Juvenile Court Number of documents added to OnBase: Superior Court Number of documents added to OnBase: Public Works Number of documents added to OnBase: Treasurer Number of documents added to OnBase: Total Total number of documents being managed $ $ 501,567 501,567 $ 642,411 $ $ $ (642,411) (642,411) 397,098 99,988 4,481 501,567 $ 501,567 (642,411) 557,463 557,463 FY14 Budget $ $ 426,823 115,640 15,000 557,463 - $ FY13 Actuals $ $ (501,567) (501,567) $ $ $ - FY13 Budget $ FY14 Budget FY13 Actuals - - (607,285) FY13 Actuals FY13 Budget FY12 Actuals Performance Measures Coconino County, Arizona $ $ - $ FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 607,285 607,285 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 557,463 FY14 Budget $ $ (557,463) (557,463) $ (501,567) $ (557,463) FY12 FY13 FY14 390 56,250 3,105 18,647 421 2,356 14,250 86,586 N/A N/A 181,615 298,350 N/A 56,250 3,551 24,237 842 688 17,616 88,633 1,200 43,000 236,017 534,367 N/A 61,875 4,001 27,872 42,000 1,376 20,258 90,405 31,000 43,000 321,787 856,154 FY14 Adopted Budget 454 Internal Services Information Technology (IT) Program Financial Statement: Geographic Information Systems (GIS) FY12 Budget Revenues and Other Sources Charges for Services Other Transfers from Other Funds General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total $ Performance Measures $ $ $ 527,416 175,228 2,200 704,844 $ $ $ 378,134 120,015 14,731 512,880 6,000 83,615 503,073 592,688 $ 704,844 $ 512,880 $ 457,139 125,349 10,200 592,688 $ $ $ 1,560 273,295 (512,880) (238,026) $ 592,688 $ (238,026) $ 1,582 82 84,160 371,328 457,152 $ $ 6,000 83,615 (592,688) (503,073) $ $ 364,049 89,170 3,933 457,152 (503,073) FY12 $ $ 500 87,854 504,243 592,597 FY14 Budget $ $ 478,347 92,250 22,000 592,597 $ 457,152 $ FY13 Actuals $ $ 1,664 84,160 (457,152) (371,328) $ FY14 Budget FY13 Actuals FY13 Budget - (427,733) $ - FY12 Actuals 6,000 271,111 (704,844) (427,733) FY13 Actuals FY13 Budget - $ 1,560 273,295 238,026 512,880 FY13 Budget FY12 Actuals FY12 Budget Net Indirect Support Total County Support $ - General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 6,000 271,111 427,733 704,844 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Total Uses of Funds FY12 Actuals 592,597 FY14 Budget $ $ 500 87,854 (592,597) (504,243) $ (371,328) FY13 $ (504,243) FY14 None Coconino County, Arizona FY14 Adopted Budget 455 Internal Services Information Technology (IT) Program Financial Statement: Network and Operations FY12 Budget Revenues and Other Sources Investment Income Other Transfers from Other Funds Use of (Increase In) Fund Balance General Fund Support Total Funding Sources $ $ $ $ Net Indirect Support Total Net Indirect Support Total County Support Performance Measures Number of network threats managed Coconino County, Arizona $ $ $ 11,510 4 94,908 421,472 1,214,341 1,742,234 FY13 Budget $ $ FY12 Actuals 868,404 837,648 35,600 258,710 4,646 2,005,008 $ $ - 735,788 762,830 15,424 223,547 4,646 1,742,234 4,001 424,326 1,175,395 1,603,722 2,005,008 $ 1,742,234 $ $ 100,690 (1,257,124) $ (1,156,434) - $ 94,908 (1,309,249) $ (1,214,341) 671,192 913,930 18,600 1,603,722 $ 1,603,722 $ (1,214,341) $ 5,427 47 371,697 1,175,934 1,553,105 $ (1,175,395) $ (1,175,395) FY14 Budget $ $ FY13 Actuals $ $ 669,668 872,239 11,198 1,553,105 4,001 578,999 1,158,122 1,741,122 FY14 Budget $ $ 755,496 964,626 21,000 1,741,122 $ FY13 Budget - $ (1,156,434) $ - FY12 Actuals $ FY13 Actuals FY13 Budget - FY12 Budget General Fund Support Program Revenue Transfers in from Other Funds Program Expenditures GF Transfers to Other Funds Total Direct Support 4,001 100,690 743,883 1,156,434 2,005,008 FY12 Budget Expenditures and Other Uses Salary/ERE Operations Travel Capital Transfers to Other Funds Total Uses of Funds FY12 Actuals 1,553,105 $ FY13 Actuals $ (1,175,934) $ (1,175,934) - 1,741,122 FY14 Budget $ (1,158,122) $ (1,158,122) - - $ (1,175,395) $ (1,175,934) $ (1,158,122) FY12 FY13 FY14 N/A 456 450 FY14 Adopted Budget 456 Internal Services Information Technology (IT) Department Staffing (Full Time Equivalents) Positions by Title FY12 Business Applications Specialist Business Manager Director-Information Technology GIS Analyst I GIS Anlayst II GIS Technician IT Business Analyst IT Manager-GIS IT Manager-Network and Operations IT Manager-Programming and Business Applications IT Project Manager Network Analyst Network Engineer Network Engineer, Lead Programmer Analyst I Programmer Analyst II Systems Administrator, Lead Technical Specialist II Technical Specialist III Technical Support Supervisor Telecommunications Service Specialist Webmaster Total Positions  1.00 1.00 1.00 3.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 3.00 1.00 2.00 2.00 1.00 1.00 1.00 29.00 FY13 1.00 1.00 1.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 24.00 FY14 1.00 1.00 1.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 24.00 In FY13 the IT Department completed a staffing reorganization to better align staff with the needs of the department. The reorganization included the elimination of several positions in exchange for reclassifications of other positions as well as an increase to the operations budget for contract services. Coconino County, Arizona FY14 Adopted Budget 457 Special Taxing Districts 458 Special Taxing Districts Special taxing districts are usually created to fill a need for services in an area that might otherwise be limited from receiving these services for various reasons including size, location, or financial limitations. Through the formation of a special taxing jurisdiction, funding can be created for programs by placing the responsibility on those directly benefiting from that service. Funds are collected through the assessment of a tax on all real property or on all sales within the boundaries of the special taxing district. State statutes specify the formation process and reporting requirements for special taxing districts including submission of an annual budget to the County Board of Supervisors and the County Treasurer no later than July 20th of each year. Arizona Statutes currently allow for the formation of 35 various types of special taxing districts, including municipal improvement districts, community facilities districts, fire districts, county improvement districts, rural road improvement districts, special road districts, power districts, electrical districts, hospital districts, flood control districts, county free library districts, county jail districts, regional public transportation authorities, and public health services districts. Currently within Coconino County there are:               17 Fire Districts 5 Domestic Water Districts 1 Facilities District 2 Hospital Districts 2 Sanitation Districts 1 Flood Control District 1 Special Lighting District 1 Community College District 9 School Districts 4 Joint Technology Districts 1 Library District 1 Jail District 1 Public Health Service District 10 Active Road Improvement Districts Please refer to the financial summaries that follow for detailed budget information for those districts under the control of the Coconino County Board of Supervisors acting as the Board of Directors for each district. Note: The Jail District budget is presented within the Sheriff’s Department budget under the Justice System service area. The Flood Control District budget is presented within the Community Development Department budget. The Public Health Services District is presented within the Health and Social Services service area. Coconino County Property Taxes The Coconino County Board of Supervisors is required to set the tax rates for all County taxing jurisdictions. However, each rate is determined by the Board of Directors of the district through a public hearing process. County staff evaluate the tax rates and budgets submitted by each district to ensure compliance with any levy limits or other statutory requirements of the districts. Some special districts on the above list do not levy a property tax. As the Ex-Officio Tax Collector, the Coconino County Treasurer mails all property tax notices and manages the property tax collection on behalf of each taxing jurisdiction. The Treasurer is also responsible for the distribution of those dollars to each taxing entity. The Coconino County General Fund will only receive $0.06, or 6.0 cents, of every property tax dollar collected for fiscal year 2014. A breakdown of property tax levies by type is shown on the following page. Coconino County, Arizona FY14 Adopted Budget 459 Special Taxing Districts FY2014 (Tax Year 2013) Tax Levy by District Type Public Health Services District - 3% Other Special Districts - 7% Coconino County General Fund Primary Levy - 6% Cities - 8% Fire Districts - 10% *Education - 66% * The pie chart excludes the State homeowner’s rebate for primary school taxes on class 3 properties. For more information on individual district rates and levies, please contact the taxing jurisdiction directly at: Taxing Authority Coconino County General Fund Contact Phone Number 928-679-7184 Taxing Authority Flood Control District Contact Phone Number 928-679-7184 Library District 928-679-7184 Public Health Services District 928-679-7184 Fire District Assistance 928-679-7184 Forest Lakes Domestic Water 928-535-5438 State School Tax Equalization 602-542-4331 Majestic Views Domestic Water 928-778-3627 City of Flagstaff 928-774-5281 Williams Facilities District 928-635-4451 City of Williams 928-635-4451 Williams Hospital District 928-635-4441 Sedona Fire District 928-282-6800 Anasazi Trail CID 928-679-7165 Summit Fire District 928-526-9537 Page Hospital District 928-645-0112 Highlands Fire District 928-525-1717 Coconino Community College 928-226-4211 Pinewood Fire District 928-286-9885 Flagstaff USD #1 928-527-6000 Forest Lakes Fire District 928-535-4644 Williams USD #2 928-635-4473 Greenhaven Fire District 928-353-4138 Grand Canyon USD #4 928-638-2461 Mormon Lake Fire District 928-354-2231 Chevelon Butte USD #5 928-535-4729 Sherwood Forest Fire District 928-635-9837 Fredonia USD #6 928-643-7333 The Woods Fire District 928-635-1345 Page USD #8 928-608-4101 Kaibab Estates West Fire District 928-637-2555 Sedona-OakCreek USD #9 928-204-6800 Blue Ridge Fire District 928-477-2751 Maine Consolidated SD #10 928-635-2115 Junipine Fire District 928-635-1010 Ash Fork USD #31 928-637-2561 Tusayan Fire District 928-638-3473 Joint Vocational Tech Institute 928-645-2737 Ponderosa Fire District 928-773-8933 NATIVE Joint Technology District 928-524-4168 Westwood Estates Fire District 928-556-0662 Valley Academy Education District 928-771-3233 Flagstaff Ranch Fire District 928-226-3300 Mountain Institute Joint Technology 928-771-0791 Lockett Ranch Fire District 928-864-4726 County Education District 928-679-8070 Coconino County, Arizona FY14 Adopted Budget 460 Special Taxing Districts Fire Districts Fire districts provide services to the public that are deemed necessary for fire protection, preservation of life, and to assist the State Fire Marshal in the enforcement of fire protection standards, including enforcement of the uniform fire code. Each fire district may levy a secondary property tax not to exceed $3.25 per one hundred dollars of assessed valuation against all property situated within the district. Additionally, according to Arizona Revised Statute 48-807 the Board of Supervisors shall levy a County Fire District Assistance Tax (FDAT) on the taxable property in the County not to exceed $0.10 per one hundred dollars of assessed valuation. The amount that each fire district receives is equal to 20% of the property tax levy adopted by each fire district with a maximum FDAT distribution not to exceed $400,000. Coconino County does not have financial management responsibility for the fire districts. Staff prepares the calculation of the FDAT tax levy and the Board of Supervisors acknowledges each fire district budget. The County does not manage a fire district or adopt a fire district’s budget, nor does it have any authority to change a fire district’s budget. The County Treasurer is responsible for mailing out the property tax bill and collecting the taxes for each fire district and for clearing each fire district’s warrants per statute. Below is a list of the 17 County fire districts and the amount of Fire District Assistance Tax each will receive in FY14. Fire District Sedona Summit Highlands Pinewood Forest Lakes Greenhaven Mormon Lake Sherwood Forest The Woods Kaibab Estates West Blue Ridge Junipine Tusayan Ponderosa Westwood Estates Flagstaff Ranch Lockett Ranch Total Coconino County, Arizona FDAT Distribution $ 92,943 349,215 349,215 298,880 91,842 21,157 16,830 15,839 547 11,523 90,869 11,629 56,187 96,447 10,876 28,314 24,104 $ 1,566,415 FY14 Adopted Budget 461 Special Taxing Districts Library District The Library District is a political subdivision of the State of Arizona. The Board of Supervisors levies a library tax based on secondary property valuations. The tax is levied and collected upon all property in the County, including incorporated cities and towns. Coconino County has a management responsibility for the Library District. The County appoints a representative to the Library District Board. The Library District Board drafts and proposes an annual budget to the County Board of Supervisors acting as the Library District Board of Directors. Coconino County adopts the Library District’s budget and authorizes the tax rate. In FY10 the Library District tax rate was increased from $0.2292 to $0.2367 per $100 of assessed valuation to assist with cost shifts that Coconino County was receiving from the State. In FY14 the tax rate was raised from $0.2367 to $0.2556 to mitigate the declining levy created by lower assessed valuations. Below is a list of the County libraries and the FY14 contributions they will receive: Library Ashfork Automation Replacement Bookmobile Countywide Auto Personnel Flagstaff Forest Lakes Fredonia Grand Canyon Havasupai Jail Library Law Library Page Sedona Tuba City Williams Total Coconino County, Arizona FY14 Allocation $ 7,678 138,211 70,457 112,488 2,019,621 73,952 60,771 83,800 5,268 58,955 89,153 294,896 340,275 188,322 84,920 $ 3,628,767 FY14 Adopted Budget 462 Special Taxing Districts Road Improvement Districts Arizona Revised Statute Title 48, Chapter 6 authorizes the creation of road improvement districts for the purpose of, among other actions, maintaining, landscaping, grading, re-grading, or otherwise improving the whole or any portion of one or more streets in the proposed district. County road improvement districts can have one of three purposes: to bring a non-County road to County standards, to improve an existing County road to meet current road standards, or to provide maintenance and dust control to non-paved roads. A road improvement district which constructs a road to County standards will be accepted into the County’s road system and it will be regularly maintained through the Public Works department. A road maintenance district will provide a mechanism for County residents to make improvements to their roadway, guarantee a minimum level of service, and establish full financial participation among neighbors as residents are required to pay an annual maintenance fee. A road improvement or maintenance district is formed by petition. The petition must be signed by a majority of the persons owning real property or by owners of 51% or more of real property within the limits of the proposed district for an improvement district or 70% of property owners within the boundaries of a maintenance district. The petition is the formal request to the County to prepare a preliminary construction estimate for the improvements and for annual maintenance costs. The Board of Supervisors act as the Board of Directors for County road improvement districts. The Board adopted a policy in 2000 that allows the County to absorb costs associated with engineering, bond counsel, and financial advisor fees for improvement districts where the costs of the projects do not exceed $200,000. In those districts where total construction costs exceed $200,000, a flat County contribution may be made to the district. For improvement districts where roads are improved to County standards, Coconino County may contribute a percentage of the total costs based upon the functional classification of the roadway(s) being improved, providing funds are available. Specifically, Coconino County may contribute 40% for major collector roads, 25% to minor collector roads, and 10% for local roadways or country lanes. The functional classification will be determined by the Coconino County Public Works Department. In FY02 Coconino County created a revolving loan fund to finance non-building improvements for road districts. Under this program, the County may advance monies to an improvement district to finance the construction of a road with a total cost of $300,000 or less. A repayment schedule is adopted and twice per year assessments are made on the property owners within the district. The FY14 expenditure budget for the Oakwood Pines Improvement District will be $0. This district is no longer active and will be closed out in FY14. All construction and bond activity has been completed. Debt service payments for active districts are shown below: District Hashknife Debt Service Kiowa Comanche Debt Service Lupine Debt Service North Stardust and Antelope Debt Service Pawnee County Debt Service Pinon County Debt Service Rio Arroyo Debt Service Shoshone Debt Service Toho-Tolani Debt Service Tonowanda Debt Service Total FY14 Budget Coconino County, Arizona FY14 Budget $ 47,266 14,239 12,379 53,965 9,975 9,132 27,351 2,791 322,088 4,459 $ 503,645 FY14 Adopted Budget 463 Special Taxing Districts Public Health Services District On December 15, 2009 the Coconino County Board of Supervisors formed a Public Health Services District (PHSD) through unanimous vote of the Board. The Board authorized a maximum PHSD property tax rate of $0.25 per $100 of assessed value. In FY14 the tax rate for the PHSD will be maintained at $0.25. Background County Board of Supervisors were given the authority to form Public Health Services Districts in 2000 after the State transferred more of the public health costs to counties and eliminated the payments from cities that had helped pay those costs. The Boards were given the authority to form districts through a unanimous vote or through voter approval. A district can be funded by either a sales tax (capped at 0.10%) or a property tax (capped at $0.25 per $100 of assessed value). PHSD Programs Upon forming the PHSD, it was determined that all Health Department programs should fall under the PHSD along with the Community Services-operated Homecare program. Below is a list of each program that is included in the PHSD. Health Administration  Leadership and Financial Management  Community Relations and Partnerships  Emergency Preparedness  Quality Improvement  Mandated Payments: AHCCCS, ALTCS, Title 36, and Sexual Assault Exam Fees Primary Prevention  Injury Prevention  Environmental Health  Dental Clinic and Oral Health  HIV Services  Clinic Services  Health Education Secondary Prevention  Animal Management  Surveillance  Environmental Health and Quality Inspections and Investigations  Contract Tracing  Case Management  High Risk Nutrition Assessment Tertiary Prevention  Infectious Disease Treatment  Juvenile Detention Health Care  Animal Cruelty  Pesticide Treatment of Vector-Borne Illnesses  Public Health Nuisance Abatement Senior Services Homecare:  Housekeeping and Chore Services  Visiting Nurse  Personal Care  Respite  Case Management Coconino County, Arizona FY14 Adopted Budget 464 Special Taxing Districts Flood Control District District Boundaries The Flood Control District is a special secondary property taxing jurisdiction which includes the cities of Williams and Sedona, the town of Tusayan, and all other unincorporated areas of the County. It excludes the cities of Flagstaff, Page, and Fredonia. Background A secondary property tax is levied on properties within the district boundaries to fund flood control project needs according to a project prioritization schedule. Taxes collected within the City of Williams (6% of total Flood Control District taxes) are reverted back to the City for use on flood control projects within city boundaries as determined by the City as the flood plain managers. Taxes collected within the City of Sedona (17% of total Flood Control District taxes) are reverted back to the City for use on flood control projects within city boundaries with review by the County as the flood plain manager. Because the County acts as flood plain manager for the City of Sedona funds, Coconino County allocates proportional administration expenses against the Sedona distribution. Outside of the incorporated cities of Williams and Sedona, taxes collected are managed by the Flood Control District operating fund. These funds are often leveraged with HURF dollars to incorporate flood control improvements into road construction projects within the boundaries of the Flood Control District. The maximum rate allowed by Statute is $0.5000 per $100 of assessed value. The secondary tax rate for this district had remained flat at $0.20 from FY06 to FY11. In FY12 the rate was increased to $0.40 because the County was not meeting the funding needs to construct projects on the 10-year flood project list, as well as to address the needs in the burn area of the 2010 Schultz Fire. The rate will remain at $0.40 for FY14. The budget detail for the Flood Control District can be found in the Community Development Department on page 347. Coconino County, Arizona FY14 Adopted Budget 465 Special Taxing Districts Other Districts There are a number of other special districts for which the County is required to set tax rates as determined by the taxing jurisdictions. The County has no oversight into how these funds are spent or managed. The only action the Board takes for these districts is to adopt the tax rates. Updated tax rates are published in the adopted budget each year following rate setting and adoption by the Coconino County Board of Supervisors. Please refer to pages 467 through 469 for a list of these rates. Kachina Village Improvement District The Kachina Village Improvement District (KVID) was formed to create an operating water and wastewater system for the Kachina Village subdivision which is managed and operated by County staff. KVID is managed as a division of the Public Works Department and is funded by charges for services (customer fees). Jail District The Jail District operates out of the Sheriff’s Department. This district was formed for the express purpose of raising the necessary funds, through a County sales tax, to pay for the construction and operation of a new jail and Sheriff’s administration facility in Flagstaff and a short-term holding facility in the City of Page. Capital funds were raised through the issuance of Pledged Revenue Obligations in January of 1998 and August of 2000. Tusayan Special Lighting District The Tusayan Special Lighting District was established to pay for street lights on Highway 64 in Tusayan, near the Grand Canyon National Park. It is supported by a secondary property tax assessed on each of the frontage properties along the highway based on a formula set by the district. The budget pays for the electric bill which is about $1,000 per month, as well as some capital improvements for the incorporated City of Tusayan. Coconino County, Arizona FY14 Adopted Budget 466 Special Taxing Districts FY14 (2013) Tax Rates DIRECT TAX LEVY ASSESSED VALUE LIMITED/ UNLIMITED 8,303,326 3,918,515 1,519,086,333 1,533,065,282 1,533,065 1,533,065,282 ****TAX RATE PER $100 VALUATION**** (LIMITED) (UNLIMITED) TOTAL PRIMARY SECONDARY TAX RATE 2012/2013 TOTAL TAX RATE INCREASE (DECREASE) OVER 2012/2013 PERCENT INCREASE (DECREASE) 0.4480 0.2367 0.0986 0.0189 22.01% 7.98% COCONINO COUNTY General Fund Library District Fund Fire District Assistance Fund 7,808,357 0.2556 0.5466 0.2556 0.1000 0.1000 0.1000 0.0000 0.00% 0.5466 0.3556 0.9022 0.7847 0.1175 14.97% 1,524,176,613 0.5123 1.0589 0.0000 0.3556 0.5123 1.4145 0.4717 1.2564 0.0406 0.1581 8.61% 12.58% 654,894,299 661,062,990 0.8429 0.8429 0.8366 0.8366 0.8429 0.8366 1.6795 0.7131 0.8366 1.5497 0.1298 0.0000 0.1298 18.20% 0.00% 8.38% 1.5365 1.5365 0.0000 0.0000 1.5365 1.5365 1.3441 1.3441 0.1924 0.1924 14.31% 14.31% TOTAL COUNTY Education Equalization 0.5466 TOTAL COUNTY AND STATE CITY OF FLAGSTAFF Primary Secondary 5,520,173 5,530,453 TOTAL CITY OF FLAGSTAFF CITY OF WILLIAMS 597,894 Primary 38,913,725 TOTAL CITY OF WILLIAMS SPECIAL DISTRICTS FIRE DISTRICTS SEDONA FIRE F.D. 2,481,986 122,870,608 2.0200 2.0200 1.6300 0.3900 23.93% SUMMIT F.D. 3,283,148 101,019,953 3.2500 3.2500 3.1100 0.1400 4.50% HIGHLANDS F.D. 2,657,118 83,557,171 3.1800 3.1800 3.1400 0.0400 1.27% PINEWOOD F.D. 1,711,724 52,961,752 3.2320 3.2320 2.6948 0.5372 19.93% FOREST LAKES F.D. 525,991 16,184,337 3.2500 3.2500 2.8028 0.4472 15.96% GREENHAVEN F.D. 121,171 8,924,453 1.3577 1.3577 0.9725 0.3852 39.61% MORMON LAKE F.D. 96,389 5,384,860 1.7900 1.7900 1.7500 0.0400 2.29% SHERWOOD FOREST F.D. 90,710 3,149,649 2.8800 2.8800 1.8800 1.0000 53.19% 3,131 894,521 0.3500 0.3500 0.3000 0.0500 16.67% 65,991 2,810,775 2.3478 2.3478 2.3478 0.0000 0.00% 520,416 26,551,840 1.9600 1.9600 1.7500 0.2100 12.00% JUNIPINE F.D. 66,600 2,054,576 3.2415 3.2415 2.9148 0.3267 11.21% TUSAYAN F.D. 321,788 9,901,161 3.2500 3.2500 3.2500 0.0000 0.00% PONDEROSA F.D. 552,362 22,545,388 2.4500 2.4500 1.7300 0.7200 41.62% WESTWOOD ESTATES F.D. 62,286 3,098,801 2.0100 2.0100 1.9900 0.0200 1.01% FLAGSTAFF RANCH F.D. 162,157 6,334,264 2.5600 2.5600 2.5400 0.0200 0.79% 138,044 9,202,946 1.5000 1.5000 1.0100 0.4900 48.51% THE WOODS F.D. KAIBAB ESTATES WEST F.D. BLUE RIDGE F.D. LOCKETT RANCH F.D. Coconino County, Arizona FY14 Adopted Budget 467 Special Taxing Districts FY14 (2013) Tax Rates DIRECT TAX LEVY ASSESSED VALUE LIMITED/ UNLIMITED OTHER SPECIAL DISTRICTS 2,469,330 FLOOD CONTROL ****TAX RATE PER $100 VALUATION**** (LIMITED) (UNLIMITED) TOTAL PRIMARY SECONDARY TAX RATE 2012/2013 TOTAL TAX RATE INCREASE (DECREASE) OVER 2012/2013 PERCENT INCREASE (DECREASE) 617,332,542 0.4000 0.4000 0.4000 0.0000 0.00% PUBLIC HEALTH SERVICE DISTRICT 3,832,663 1,533,065,282 0.2500 0.2500 0.2500 0.0000 0.00% FOREST LAKES DOMESTIC WATER 252,831 15,801,939 1.6000 1.6000 1.3639 0.2361 17.31% MAJESTIC VIEWS DOMESTIC WATER 34,000 1,009,362 3.3685 3.3685 1.6919 1.6766 99.09% 7,500 1,543,531 0.4859 0.4859 0.4209 0.0650 15.44% WILLIAMS HOSPITAL DISTRICT 1,134,447 116,992,639 0.9697 0.9697 0.9700 (0.0003) -0.03% PAGE HOSPITAL DISTRICT 1,451,996 147,455,691 0.9847 0.9847 0.9847 (0.0000) 0.00% 0.4636 0.3875 0.0761 19.64% WILLIAMS FACILITIES DISTRICT COCONINO COMMUNITY COLLEGE Maintenance and Operations Bond Interest and Redemption 7,042,484 1,519,086,333 1,905,340 1,533,065,282 TOTAL COCONINO COMMUNITY COLLEGE 0.4636 0.4636 0.1243 0.1243 0.1052 0.0191 18.14% 0.1243 0.5879 0.4927 0.0952 19.32% SCHOOL DISTRICTS FLAGSTAFF U.S.D. #1 Maintenance and Operations Adjacent Ways 15% M&O Override Capital Override Class B Bond Interest & Redemption 40,972,487 1,029,381,875 3.9803 3.9803 3.6182 0.3621 98,821 7,303,175 - 1,029,381,875 1,034,297,548 1,034,297,548 0.0096 0.7061 0.0000 0.0096 0.7061 0.0000 0.0459 0.6126 0.1833 (0.0363) 0.0935 (0.1833) 5,149,767 1,034,297,548 0.4979 0.4979 0.4112 0.0867 21.08% 1.2040 5.1939 4.8712 0.3227 6.62% 0.3432 0.3432 3.9899 TOTAL FLAGSTAFF U.S.D. #1 10.01% -79.08% 15.26% -100.00% WILLIAMS U.S.D. #2 Maintenance and Operations Unrestricted Capital 10% M&O Override 3,642,729 110,818,937 3.2871 3.2871 3.1092 0.1779 5.72% 362,710 383,033 110,818,937 111,606,266 0.3273 0.3273 0.3432 3.9576 0.2179 0.3128 3.6399 0.1094 0.0304 0.3177 50.21% 9.72% 8.73% 7.1199 6.1433 0.9766 15.90% 1.0385 0.3178 0.2338 1.0385 0.3178 0.5529 0.8442 0.2825 (0.3191) 0.1943 0.0353 -57.71% 23.02% 12.50% 0.0000 0.0000 2.2101 (2.2101) -100.00% 3.6144 TOTAL WILLIAMS U.S.D. #2 GRAND CANYON U.S.D. #4 Maintenance and Operations Unrestricted Capital 10% M&O Override 5% K-3 Override Class A Bond Interest & Redemption Class B Bond Interest & Redemption 901,513 12,661,872 7.1199 29,603 132,507 40,550 12,661,872 12,759,471 12,759,471 0.2338 412,909 12,759,471 12,759,471 7.3537 TOTAL GRAND CANYON U.S.D #4 3.2361 3.2361 0.6677 2.5684 384.66% 4.5924 11.9461 10.7007 1.2454 11.64% CHEVELON BUTTE U.S.D. #5 Maintenance and Operations Unrestricted Capital Soft Capital Minimum State School Tax 321,202 47,242,474 0.6799 0.6799 0.5597 0.1202 76,155 - 47,242,474 47,242,474 0.1612 0.0000 0.1612 0.0000 0.2186 0.0098 (0.0574) (0.0098) 705,047 47,242,474 TOTAL CHEVELON BUTTE U.S.D. #5 Coconino County, Arizona 1.4924 2.3335 0.0000 21.48% -26.26% -100.00% 1.4924 1.3869 0.1055 7.61% 2.3335 2.1750 0.1585 7.29% FY14 Adopted Budget 468 Special Taxing Districts FY14 (2013) Tax Rates DIRECT TAX LEVY ASSESSED VALUE LIMITED/ UNLIMITED ****TAX RATE PER $100 VALUATION**** (LIMITED) (UNLIMITED) TOTAL PRIMARY SECONDARY TAX RATE 2012/2013 TOTAL TAX RATE INCREASE (DECREASE) OVER 2012/2013 PERCENT INCREASE (DECREASE) SCHOOL DISTRICTS FREDONIA U.S.D. #6 Maintenance and Operations 970,717 20,800,047 4.6669 4.6669 3.8600 0.8069 - 20,800,047 0.0000 4.6669 0.0000 0.0000 4.6669 0.0247 3.8847 (0.0247) 0.7822 0.2782 0.2680 0.5462 Unrestricted Capital TOTAL FREDONIA U.S.D. #6 20.90% -100.00% 20.14% PAGE U.S.D. #8 Maintenance and Operations Soft Capital Unrestricted Capital Adjacent Ways 10% M&O Override 5% K-3 Override 5,744,221 134,939,058 4.2569 4.2569 3.3190 12,684 377,472 363,632 134,939,058 134,939,058 134,939,058 135,683,724 135,683,724 0.0000 0.0094 0.0000 0.0000 0.0094 0.0000 0.2782 0.2680 4.8125 0.0356 0.0000 0.0000 0.5814 0.2702 4.2062 4.2663 TOTAL PAGE U.S.D. #8 0.9379 (0.0356) 0.0094 0.0000 (0.3032) (0.0022) 0.6063 28.26% -100.00% 100.00% 0.00% -52.15% -0.81% 14.41% SEDONA-OAKCREEK U.S.D. #9 Maintenance and Operations Unrestricted Capital Minimum State School Tax 10% M&O Override 5% K-3 Override Class B Bond for SedonaOakcreek 1,627,149 121,320,389 1.3412 1.3412 1.3580 (0.0168) -1.24% 121,320,389 0.0000 0.0000 0.0564 (0.0564) -100.00% 952,729 121,320,389 0.7853 0.7853 0.0000 0.7853 107,494 30,906 123,131,661 123,131,661 0.0873 0.0251 0.0873 0.0251 0.1292 0.0365 (0.0419) (0.0114) 1,601,943 123,131,661 1.3010 1.3010 1.2040 0.0970 8.06% 1.4134 3.5399 2.7841 0.7558 27.15% 32.41% - 2.1265 TOTAL SEDONA-OAKCREEK U.S.D. #9 0.00% -32.43% -31.23% MAINE CONSOLIDATED S.D. #10 Maintenance and Operations Unrestricted Capital Soft Capital 1,681,821 29,890,530 5.6266 5.6266 4.2495 1.3771 85,039 - 29,890,530 29,890,530 0.2845 0.0000 5.9111 0.0000 0.2845 0.0000 5.9111 0.2703 0.1319 4.6517 0.0142 (0.1319) 1.2594 TOTAL MAINE CONSOLIDATED S.D. #10 5.25% -100.00% 27.07% ASH FORK U.S.D. #31 Maintenance and Operations Unrestricted Capital Soft Capital 379,847 5,313,663 7.1485 7.1485 6.4043 0.7442 12,551 - 5,313,663 5,313,663 0.2362 0.0000 7.3847 0.0000 0.2362 0.0000 7.3847 0.7085 0.0502 7.1630 (0.4723) (0.0502) 0.2217 TOTAL ASH FORK U.S.D. #31 CAVIAT JOINT VOCATIONAL TECH INSTITUTE 11.62% -66.66% -100.00% 3.10% 657,678 1,315,356,746 0.0500 0.0500 0.0500 0.0000 0.00% 5,821 11,642,539 0.0500 0.0500 0.0500 0.0000 0.00% VALLEY ACADEMY EDUCATION DISTRICT 61,566 123,131,661 0.0500 0.0500 0.0500 0.0000 0.00% MOUNTAIN INSTITUTE JOINT TECHNOLOGY 2,693 5,386,373 0.0500 0.0500 0.0500 0.0000 0.00% COUNTY EDUCATION DISTRICT 3,894 183,132 2.1265 1.9585 0.1680 8.58% NATIVE JOINT TECHNOLOGY DISTRICT Coconino County, Arizona 2.1265 FY14 Adopted Budget 469 Capital 470 Capital Budget Definition of Capital and Breakdown of the Capital Budget Capital Expenditures are expenditures used to acquire long-term assets or improve the useful life of existing County assets, and result in depreciation reductions over the life of the acquired asset. Coconino County’s capitalization thresholds (the dollar values above which asset acquisitions are added to the capital assets accounts), depreciation methods, and estimated useful lives of capital assets are as follows: Capitalization Threshold All $5,000 5,000 5,000 5,000 Land Construction In Progress Buildings Machinery and Equipment Infrastructure Depreciation Method N/A N/A Straight-Line Straight-Line Straight-Line Estimated Useful Life N/A N/A 25-40 Years 3-25 Years 15-50 Years Coconino County’s total capital budget for FY14 is $35,449,000. A summary of sources and uses for these capital expenditures is detailed below. Coconino County, Arizona Capital Projects, FY14 Annual Budget Expenditures Revenues Taxes Department/ Project Description Copier Replacement Facilities Page Justice Court Remodel Williams Justice Court Carpet Ft. Valley #1 HVAC Parking Lot Repairs 110 Building Hillside Stabilization Solar Water Heaters at King Street, 110 Services and Juvenile 110 Building Fire Alarm Panel Administration Building Boiler Fredonia Justice Court Abatement Page Water Line Replacement Administration Building Doors Center for the Arts Stairs Art Barn Demolition Bulk Paint, Carpet, Elevators, etc. Flood Control District Schultz Flood Projects Sales Federal/ State Funds Property Bond Proceeds Transfers from Other Use of Fund Funds Balance Capital Outlay Other - - - - - - 71,000 71,000 - - - - - 186,000 - 186,000 - - - - - - 49,000 49,000 - - - - - - 91,000 91,000 - - - - - - 15,000 15,000 - - - - - - 50,000 50,000 - - - - - - 74,000 74,000 - - - - - - 33,000 33,000 - - - - - - 20,000 20,000 - - - - - - 39,000 39,000 - - - - - - 10,000 10,000 - - - - - - 20,000 20,000 - - - - - - 2,000 2,000 - - - - - - 30,000 30,000 - - - - - - 87,000 87,000 - 1,742,000 10,569,000 - - - - 12,311,000 Coconino County, Arizona FY14 Adopted Budget 471 Capital Budget Expenditures Revenues Taxes Department/ Project Description Fredonia Justice Court Security Remodel Sales Federal/ State Funds Property Bond Proceeds Transfers from Other Use of Fund Capital Outlay Funds Balance Other - - - - - 29,000 40,000 69,000 - - - - - 500,000 - 500,000 2,751,000 - - - - - - 2,751,000 4,145,000 - - - - - - 4,145,000 4,975,000 - - - - - - 4,975,000 600,000 - - - - - - 600,000 512,000 - - - - - - 512,000 - - - - - - 9,000 9,000 39,000 - - - - - - 39,000 2,298,000 - - - - - - 2,298,000 40,000 - - - - - - 40,000 32,000 - - - - - - 32,000 75,000 - - - - - - 75,000 4,965,000 - - - - - - 4,965,000 - 100,000 - - - - - 100,000 90,000 - - - - - - 90,000 - - - - 517,000 - - 517,000 - - - - - - 12,000 12,000 - - - - - - 307,000 307,000 - - - - - 129,000 - 129,000 - - - - - 10,000 - 10,000 - - - - - - 7,000 7,000 - - - - - - 106,000 106,000 - - - - - - 15,000 15,000 Superior Court IT Equipment - - - - - - 8,000 8,000 Treasurer IT Equipment Office Remodel - - - - - - 13,000 13,000 - - - - - 37,000 - 37,000 20,522,000 $ 1,842,000 $ 10,569,000 - $ 517,000 $ 891,000 $ 1,108,000 Parks and Recreation Replace Amphitheater Roof Fort Tuthill Water/Wastewater Fort Tuthill Fairgrounds Fort Tuthill Expansion Kachina Area Forest and Wetlands Peaks View County Park Recorder Office Remodel Public Works IT Equipment Highway Equipment Robotic Survey Equipment Shop Equipment Rights of Way Road Construction Flood District Projects Road Sign Replacement Mechanical Services Vehicles KVID Vehicles KVID Infrastructure Sheriff/Jail Search and Rescue Building Mezzanine Construction Phone Switch UPS Replacement Communication Equipment Detention HVAC Intake Door Replacement Total: $ Coconino County, Arizona $ FY14 Adopted Budget $ 35,449,000 472 Capital Budget Coconino County’s capital budget can also be broken out into Routine Capital, Carryover Capital, and Non-Routine Capital Expenditures. Routine capital expenditure account for $6,087,000 of the FY14 budget, and consist of items such as Public Works heavy equipment replacement and Facilities repair and replacement projects. Routine Capital Project County Fleet Vehicle Replacement Data Processing Equipment Facilities Repair and Replacement Heavy Equipment Purchases KVID Routine Vehicle Replacement Public Works Road Construction Public Works Shop Equipment Public Works Rights-of-Way Total Routine Capital         FY14 Budget $ 517,000 138,000 15,000 1,898,000 12,000 3,400,000 32,000 75,000 $ 6,087,000 County Fleet Vehicle Replacement: Routine replacement of passenger cars and light trucks in the County motor pool. Data Processing Equipment: Copier, PC, and printer replacements in excess of the capital threshold. Facilities Repair and Replacement: Miscellaneous parking lot repairs and unplanned repair and replacement projects. Heavy Equipment Purchases: Routine replacements of public works heavy equipment. KVID Routine Vehicle Replacement: KVID is planning to routinely replace vehicles, to include trucks, quads, and trailers etc. Public Works Road Construction: Routine road maintenance. Public Works Shop Equipment: Routine replacements of necessary shop equipment other than heavy equipment. Public Works Right of Way: Right of Ways as needed for CIP projects or other projects. Carryover Capital Carryover capital expenditures are for projects budgeted in a previous fiscal year, but not scheduled for completion until this fiscal year. Carryover capital accounts for $2,408,000 of the FY14 budget and is broken out by project in the table on the next page. Coconino County, Arizona FY14 Adopted Budget 473 Capital Budget Project Sheriff's UPS Replacement Page Justice Court Remodel 110 Building Rock Wall Stabilization Admin Building Boiler Jail HVAC Equipment Art Barn Demolition Lake Mary Tree Removal Public Works Heavy Equipment Center for the Arts Concrete Replacement Admin Building Door Replacement Juvenile Water Heaters 110 Building Solar Water Heater Stardust/Yancey Road Improvement Ouysourced Chipseal Project Aggregate Facilities R&R Projects Total Carryover Capital FY14 Budget $ 10,000 186,000 50,000 20,000 12,000 30,000 1,100,000 400,000 2,000 20,000 5,000 21,000 200,000 265,000 87,000 $ 2,408,000 Non-Routine Capital The remaining $26,954,000 is budgeted for non-routine capital projects, which are explained in detail on the following pages. Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Coconino County, Arizona Schultz Fire/Flood Area Projects Community Development/Public Works Flood Control District Tax/Federal and State Grants $12,311,000 This funding will be used to repair the roads and increase the drainage capacity of the infrastructure in the area affected by the 2010 Schultz Fire. This event was declared a federal emergency by President Obama in 2010 and a majority of these expenditures will be reimbursed through federal emergency funds. We believe that the capital projects being completed in FY14 should reduce the operational costs associated with the prevention and mitigation of flooding caused by the Schultz Fire of 2010. However, because these operating costs themselves are transitory in nature, we won’t include decreasing operational costs as an effect of these projects. Solar Water Heater Installation at King Street, 110 Services Building and Juvenile Facilities Facilities Management Facilities Repair and Replacement Fund $48,000 This project will replace standard water heaters that have reached their useful lifecycle with more efficient units that utilize solar power for preheating. It is predicted that the natural gas consumption at these three buildings will decrease by 10% due to this project. This would result in a decrease in annual utility costs of approximately $4,200 per year. Minimal extra maintenance costs are expected. FY14 Adopted Budget 474 Capital Budget Non-Routine Capital (continued) Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Coconino County, Arizona Fire Alarm Panel Replacement at the 110 Services Building Facilities Management Facilities Repair and Replacement Fund $33,000 This project will replace the building’s fire alarm panel that has reached its useful life and is experiencing maintenance issues. This project is a direct replacement of existing technology and should have no net effect on operations. Replacement of Gas Packs at Building #1 on the Fort Valley Campus Facilities Management Facilities Repair and Replacement Fund $91,000 This project replaces the gas pack heating and cooling units at the Fort Valley #1 building. This equipment has reached its useful life. The new units will have higher SEER efficiency ratings and should reduce building utility costs by 5%, or $850 per year. Replacement of Carpet at Williams Justice Court Facilities Management Facilities Repair and Replacement Fund $49,000 Replacement of aging carpeting at the Williams Justice Court building. This project is a direct replacement of existing finishes and should have no net effect on operations. Replacement of Main Water Line at Page Probation building Facilities Management Facilities Repair and Replacement Fund $10,000 This project replaces the outside water main in hopes of improving substandard water pressure in the building. The current water main is not leaking, so this project should have no effect on utility costs. No additional maintenance costs should be created from this project. Fredonia Justice Court Remodel/Remediation Facilities Management Facilities Repair and Replacement Fund $39,000 This project will remove asbestos and lead paint in the building as well as remodel the bathrooms to be in compliance with the Americans With Disabilities Act. This project should have no net effect on operational expenses. FY14 Adopted Budget 475 Capital Budget Non-Routine Capital (continued) Project: Department: Funding Source: Project Cost: Program Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Coconino County, Arizona Fredonia Justice Court Security Remodel Fredonia Justice Court Justice Court Enhancement Fund/General Fund $69,000 This remodel will increase security at the Fredonia Justice Court by creating a greater degree of separation between court personnel and court attendees. This project should have no net effect on operational expenses. KVID Infrastructure Repair and Replacement Kachina Village Improvement District KVID Utility Revenue $307,000 Repair and replacement of aging water delivery and wastewater recovery infrastructure. This project replaces equipment already in place and will not require additional maintenance. New pump equipment should reduce electricity usage and new piping will reduce water leakage in the system. The project will not result in changes to the operational budget, however, as it only mitigates the continued aging of the system. Peaks View County Park Construction Parks and Recreation County Parks and Open Space Sales Tax $512,000 Additional improvements and amenities will be added to this park once public input has been received. Additional operating expenses won’t be known until the public decides the nature of the new amenities. The park currently requires maintenance and any increases are expected to be nominal. No new revenues are expected from the construction. Kachina Area Forest and Wetlands Acquisition Parks and Recreation County Parks and Open Space Sales Tax $600,000 This funding is designated for the acquisition of land for conservation purposes and the completion of trails and lookout spots for the wetlands. Due to the planned conservation use of the acquired land, no new revenue and only minimal operational expenditures will be required for this project. FY14 Adopted Budget 476 Capital Budget Non-Routine Capital (continued) Project: Department: Funding Source: Project Cost: Program Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Coconino County, Arizona Fort Tuthill Fairgrounds Improvements Parks and Recreation County Parks and Open Space Sales Tax $4,145,000 This funding is designated for Fort Tuthill County Fairgrounds improvements, including restoration of the old fort. Significant additional operational costs (~$100,000) will be associated with this project, but not within the next two fiscal years. At least one additional maintenance worker and one additional manager may be needed. Park revenue should increase significantly as well, with the expectation that any new expenditures would be funded with new revenue. Fort Tuthill County Park Expansion Parks and Recreation County Parks and Open Space Sales Tax $4,975,000 Acquisition of neighboring land to expand Fort Tuthill County Park. Additional operations and maintenance costs are unknown and will depend on the amount of land purchased and the future use of the land. Additional acreage will most likely be used to increase revenue-generating activities, with the expectation that any additional expenses are met through additional revenue. Replace Amphitheater Roof Parks and Recreation General Fund $500,000 This project will replace the removable roof that was destroyed by a late-season snowstorm with a permanent structure over the amphitheater. This project will save the department $10,000 annually in erection, tear-down and storage costs for the old structure. Fort Tuthill Water/Wastewater Infrastructure Parks and Recreation County Parks and Open Space Sales Tax $2,751,000 This is a long-term project that consists of building infrastructure to run water and wastewater to areas of the Fort Tuthill County Park that do not currently have it. Utility costs are expected to increase, but matching increases to revenue are expected as higher fees can be justified by better amenities with running water. FY14 Adopted Budget 477 Capital Budget Non-Routine Capital (continued) Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Coconino County, Arizona Public Works Robotic Survey Equipment Public Works Highway User Revenue Fund $40,000 This project replaces aging surveying equipment with more accurate and efficient technology. The new equipment will decrease man-hours dedicated to surveying, but not to the extent that fewer FTEs will be needed. The equipment will not require any additional expense to maintain. Cedarwood and Bowstring Flood District Capital Project Public Works Flood Control District Tax $100,000 This project will improve localized drainage along the west side of Bowstring, within existing County Right of Way, including widening and reinforcing the drainage ditch and installing larger driveway culverts. Once the project is complete, no additional ongoing operational expenses will be required to maintain the area. Multi-Year County Roads Signage Project Public Works Highway User Revenue Fund $90,000 Replacement of all street name signs in the Pinewood/Munds Park area. While County staff will be required to install the signs, no additional maintenance costs will be required for upkeep. Recorder’s Office Remodel Recorder General Fund $9,000 This project will remodel the Recorder’s front counter design for increased efficiency and security. No additional operating costs will be incurred by this remodel project. Replacement of HVAC Units in Jail Detention Facility Sheriff/Jail Jail District Sales Tax $94,000 Replacement of failing and inefficient HVAC units in detention facility. These units have reached their useful life. Newer, more efficient HVAC system should reduce Detention Center electricity costs by 3%, or roughly $8,000 per year. No additional maintenance costs are expected due to this project. FY14 Adopted Budget 478 Capital Budget Non-Routine Capital (continued) Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Project: Department: Funding Source: Project Cost: Project Description: Effect on Operating Budget: Coconino County, Arizona Search and Rescue Building Mezzanine Construction Sheriff/Jail General Fund $129,000 This project expands the storage area at the Search and Rescue Building by installing a second floor mezzanine area. This construction has always been part of the long-term plan for the building. The new construction does not add any square footage to the footprint of the building, and will not result in increased utility costs. Intake Door Replacement at the Jail Detention Facility Sheriff/Jail Jail District Sales Tax $15,000 This project would change the building layout so that the intake door opens directly into the video court room. No additional operating costs will be incurred by this door replacement project. Treasurer’s Office Remodel Treasurer General Fund $37,000 This project will remodel the Treasurer’s front counter design for increased efficiency and security. No additional operating costs will be incurred by this remodel project. FY14 Adopted Budget 479 Capital Budget Non-Routine Capital (continued) An important component of non-recurring capital projects is their impact on ongoing operational expenditures and revenues. The chart below depicts all cost implications associated with FY14 non-routine capital projects. Please note that positive figures indicate additional operating costs and negative figures indicate operational savings. Estimated Impact of FY14 Capital Projects on Annual Operating Budget Personnel Utilities Services Supplies Total Impact Solar Water Heaters $0 ($4,200) $0 $0 ($4,200) Fort Valley #1 HVAC $0 ($850) $0 $0 ($850) Peaks View County Park $0 $0 To Be Determined $0 To Be Determined To Be Determined Fort Tuthill County Park Fairgrounds $80,000 $10,000 $5,000 $5,000 $100,000 Additional Fee Revenue Fort Tuthill County Park Expansion To Be Determined To Be Determined To Be Determined To Be Determined To Be Determined To Be Determined Fort Tuthill County Park Amphitheater Roof $0 $0 ($10,000) $0 ($10,000) Fort Tuthill County Park Water Infrastructure $0 To Be Determined $0 $0 To Be Determined Jail HVAC Replacement $0 ($8,000) $0 $0 ($8,000) $80,000 ($3,050) ($5,000) $5,000 $76,950 Total Effect Coconino County, Arizona FY14 Adopted Budget Funding Source Additional Fee Revenue 480 Capital Budget Capital Planning The County has worked to establish recurring funds for routine capital projects such as PC replacement, server replacement, and facilities repair and replacement. The establishment of these funds has helped delay major improvements to facilities and IT and has reduced what could have been potential major capital projects in those areas by keeping up on maintenance of our major capital facilities and infrastructure. All capital projects are planned out to make sure adequate funding is available to support capital projects and to maintain the on-going operating and maintenance costs associated with them. All major funds as well as departments with the need have ten year plans to assist in planning and appropriating funds for capital projects. County Parks and Open Space Capital Projects (Major Fund) Non-routine capital for County Capital Parks and Open Space are planned out under a ten year planning scenario similar to what is utilized for the General Fund. The remaining balance of the funds collected and to be collected from the County Parks and Open Space Tax is projected to be exhausted at the end of FY15. FY14 FY15 Fort Tuthill County Park Expansion Kachina Area Forest and Wetlands Acquisition Fort Tuthill County Park Fairgrounds Improvements Navajo Interpretive Sites Peaks View County Park Improvements Doney Park Urban Trail Fort Tuthill Water/Wastewater Infrastructure $ 4,975,000 600,000 4,145,000 512,000 2,751,000 $ 374,000 605,000 - Total CPOS Capital Project Cost: $ 12,983,000 $ 979,000 County-wide Copier Replacement The Purchasing division of Finance manages the replacement of County-wide copy machines at the end of their life cycle. As this can be a costly process a schedule has been created for upcoming replacements. Below is a snapshot of replacement costs over the next five years, as the list of actual departments and copiers is more detailed. FY14 General Government Health and Social Services Justice System Community Development Internal Services Total Per Year Coconino County, Arizona $ FY15 53,000 10,000 7,000 $ 70,000 $ 8,000 10,000 70,000 10,000 $ 98,000 FY16 $ 3,000 8,000 3,000 $ 14,000 FY14 Adopted Budget FY17 $ $ - FY18 $ 7,000 68,000 11,000 $ 86,000 481 Capital Budget Facilities Capital Projects Non-routine facilities capital is being planned out through the Facilities Master plan process that is still on-going. Upon completion of this master plan, the County should be able to identify capital projects that will result in the best long-term facility uses and potential capital upgrades that may result in energy efficiency savings. In the meantime the Facilities staff has created a plan for projects through FY20. FY14 Parking Lot Maintenance $ 15,000 Aggregate Buildings 87,000 Solar Water Heaters at King 74,000 Street, 110 Services, Juvenile 110 Building Hillside 50,000 Stabilization Administration Boiler 20,000 Replacement Administration Exterior Door 20,000 Replacement Art Barn Demolition 30,000 Center for the Arts Stairs 2,000 Replacement Page Justice Court Remodel 186,000 Fredonia Abatement/Remodel 39,000 Replace 110 Services Building 33,000 Fire Alarm Panel Replace Page Probation Main 10,000 Water Line Recarpet Williams Justice 49,000 Replace HVAC Units at Fort 91,000 Valley #1 Replace Rooftop Units at Juvenile Replace Courthouse Water Heaters Replace King Street Roof Replace King Street Chiller and Retrocomission Reconstruct King Street Parking Lot Replace 110 Building Roof Reconstruct 110 Services Building Parking Lot Replace HVAC Units at Courthouse Reroof Center for the Arts Replace Juvenile Roof Projects $ 706,000 Coconino County, Arizona FY15 $ 15,000 - FY16 $ 15,000 - FY17 $ 15,000 - FY18 $ 15,000 - FY19 $ 15,000 - FY20 $ 15,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 125,000 - - - - - 25,000 - - - - - 140,000 - - - - - - - - - - - - 250,000 - - - - - 78,000 - - - - - - 30,000 - - - - - 400,000 $ 15,000 $ 15,000 $ 305,000 FY14 Adopted Budget 225,000 $ 240,000 $ 343,000 100,000 190,000 $ 735,000 482 Capital Budget Flood Control Capital Projects Due to the Schultz Fire and Flood many Flood Control District projects were put on hold to deal with the emergency at hand. With the adoption of the FY14 budget it is anticipated that these projects will start to be completed. A five year plan for the Flood Control projects is below. Coconino County Flood Control District 5 Year Capital Plan FY14 Fort Valley Drainage Plan (Study and Engineering) Mt. Dell Drainage Plan (Study and Engineering) $ 200,000 250,000 FY15 FY16 $ - FY17 $ - - FY18 $ - $ - - - - Turkey Trail Drainage Improvements (Construction) - 400,000 - - - Fernwood Drainage Improvements (Study and Engineering) - 125,000 - - - Pine Del Drainage Plan (Study and Engineering) - 250,000 - - - Pine Del 10 Year, 100 Foot Offset - 250,000 - - - Mt. View Ranchos Drainage (Construction) - 75,000 - - - Fort Valley Drainage Plan (Construction) - - 1,000,000 - - Mt. Dell Drainage Plan (Construction) - - 350,000 - - Pine Dell Drainage Plan(Construction) - - 300,000 - - Kaibab Estates West Drainage Improvements (Construction) - - Total Capital Expenditures $ 450,000 Coconino County, Arizona $ 1,100,000 - $ 1,650,000 FY14 Adopted Budget 500,000 $ 500,000 - $ - 483 Capital Budget HURF Capital Projects Public Works also plans for heavy equipment and road construction projects. FY14 Cosnino Road grade change Mountain Dell drainage box culverts Clear Creek Pines #4, 5 and 6 drainage system Townsend Winona Road pavement and bridge repair Spring Valley Road culverts Pine Del drainage improvement Townsend Winona Road overlay Fernwood drainage improvement Cedarwood drainage improvement Total Capital Project Cost $ 3,000,000 100,000 100,000 $ 3,200,000 FY17 Stardust Trail pavement overlay Copeland Lane pavement overlay Landfill Road pavement overlay Suzette Lane Rio De Flag stream crossing Clear Creek Pines #3 and 7 drainage system Kaibab Estates West box culverts Kaibab Estates West drainage improvements Pavement Preservation - location to be determined Kaibab Estates West drainage improvements Timberline drainage improvements phase II Espee Road stream crossing Total Capital Project Cost $ 413,000 750,000 750,000 40,000 100,000 $ 2,053,000 FY15 $ 1,520,000 110,000 100,000 $ 1,730,000 FY18 $ $ 100,000 50,000 2,000,000 2,150,000 FY16 $ 1,760,000 100,000 150,000 $ 2,010,000 FY19 $ $ 2,000,000 50,000 50,000 2,100,000 FY20 $ 2,000,000 200,000 $ 2,200,000 Other Major Funds Routine repair and replacement projects for the Jail District and the Public Health Services District are incorporated into the departments ten year plans. At this time the only projects for these Districts are seen in the non-routine descriptions in the previous pages. Coconino County, Arizona FY14 Adopted Budget 484 State Budget Document 485 State Budget Document Summary Schedule of Estimated Revenues and Expenditures FUND 1. General Fund 2. General Fund Override Election ADOPTED BUDGETED EXPENDITURES/ EXPENSES* 2013 $ 3. Total General Fund 4. Special Revenue Funds 5. Debt Service Funds Available 67,440,780 ACTUAL EXPENDITURES/ EXPENSES** 2013 $ 45,670,894 FUND BALANCE/ NET POSITION*** July 1, 2013 $ PROPERTY TAX REVENUES 2014 Primary: 8,303,326 30,237,664 $ Secondary: ESTIMATED REVENUES OTHER THAN PROPERTY TAXES 2014 $ 8,303,326 10,220,508 45,595,176 67,440,780 110,379,368 45,670,894 80,627,063 30,237,664 47,374,567 45,595,176 110,855,417 465,690 465,672 569,442 504,520 465,690 2,323,113 465,672 385,258 569,442 9,902,596 504,520 2,360 6. Less: Amounts for Future Debt Retirement 7. 8. 9. 10. 11. Total Debt Service Funds Capital Projects Funds Permanent Funds Enterprise Funds Available Less: Amounts for Future Debt Retirement 12. Total Enterprise Funds 13. TOTAL ALL FUNDS $ 180,608,951 $ 127,148,887 $ 88,084,269 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 $ $ $ $ 18,523,834 2013 180,608,951 $ (46,726,461) 133,882,490 81,288,611 52,593,879 $ 55,182,593 $ $ 156,957,473 2014 229,565,178 (37,678,237) 191,886,941 141,033,482 50,853,459 56,203,452 *Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E. **Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. ***Amounts in this column represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund). Coconino County, Arizona FY14 Adopted Budget 486 State Budget Document Summary Schedule of Estimated Revenues and Expenditures FUND 1. General Fund 2. General Fund Override Election OTHER FINANCING 2014 SOURCES $ 3. Total General Fund 4. Special Revenue Funds 5. Debt Service Funds Available $ TOTAL FINANCIAL RESOURCES AVAILABLE 2014 INTERFUND TRANSFERS 2014 IN $ 2,678,562 $ 2,678,562 24,949,323 150,000 16,005,815 $ 16,005,815 15,921,787 70,808,913 BUDGETED EXPENDITURES/ EXPENSES 2014 $ 70,776,665 70,808,913 177,628,028 70,776,665 156,172,013 1,073,962 503,645 1,073,962 14,204,673 503,645 2,112,855 6. Less: Amounts for Future Debt Retirement 7. 8. 9. 10. 11. Total Debt Service Funds Capital Projects Funds Permanent Funds Enterprise Funds Available Less: Amounts for Future Debt Retirement 12. Total Enterprise Funds 13. TOTAL ALL FUNDS 4,299,717 $ 150,000 Coconino County, Arizona $ $ 31,927,602 $ 31,927,602 FY14 Adopted Budget $ 263,715,576 $ 229,565,178 487 State Budget Document Tax Levy and Tax Rate Information 2013 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18) $ 3. Property tax levy amounts A. Primary property taxes B. Secondary property taxes Library District Flood Control District Public Health Services District 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 7,985,781 $ 8,303,326 $ 7,830,225 $ 8,303,326 $ 4,164,997 2,977,549 4,399,025 11,541,571 19,371,796 $ 3,918,515 2,469,330 3,832,663 10,220,508 18,523,834 $ $ $ $ $ $ $ $ $ 7,746,208 165,263 7,911,471 11,251,668 170,688 11,422,356 19,333,827 5. Property tax rates A. County tax rate (1) Primary property tax rate (2) Secondary property tax rate Library District Public Health Services District (3) Total county tax rate B. Special assessment district tax rates Secondary property tax rates Flood Control District * 2014 0.4480 0.5466 0.2367 0.2500 0.9347 0.2556 0.2500 1.0522 0.4000 0.4000 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. Coconino County, Arizona FY14 Adopted Budget 488 State Budget Document Revenues Other Than Property Taxes ESTIMATED REVENUES 2013 SOURCE OF REVENUES GENERAL FUND al cst et ipdt ut Taxes Auto in Lieu County Sales Tax Excise Tax Interest and Penalities on Delinquent Taxes Utilities bp ll ml pl pcf zp Licenses and permits Building Permits Liquor Licenses Marriage Licenses Peddler's Licenses Plan Check Fees Zoning & Use Permits Intergovernmental Federal Government fgr Federal Grant Revenue coop Forest Service Co-Op fic Indirect Costs nff National forest Fee Revenue pilt Payment in Lieu of Taxes State Government sgr State Grant Revenue sic Indirect Costs jpr Justice of the Peace Reimbursements scf State Compensation Fund Reimbursement ssst State Shared Sales Tax Other Government cf Constable Fees er Election Revenue iga Intergovernmental Agreements 12 1 23 4 34 25 17 16 Charges for services Assessor Board of Supervisors Clerk of Superior Court Community Development Community Services County Attorney Constable Information Technology Coconino County, Arizona ACTUAL REVENUES* 2013 ESTIMATED REVENUES 2014 $ 3,153,237 11,781,000 100,000 600,000 35,000 $ 3,174,632 12,030,122 243,020 750,000 47,198 $ 3,365,110 12,691,779 100,000 600,000 35,000 $ 500,000 50,000 30,000 2,500 250,000 60,000 $ 400,000 34,000 40,000 2,500 210,000 40,000 $ 500,000 50,000 40,000 2,500 250,000 60,000 $ $ 15,000 56,000 120,662 1,514,240 228,669 63,160 17,604,884 180,000 $ 4,000 120,000 1,200 46,580 11,000 20,000 6,000 FY14 Adopted Budget $ $ 62,000 275,874 465,680 1,527,293 1,073,000 110,425 63,160 11,077 18,962,324 127,052 63,160 1,800 19,676,888 25,000 324,497 22,400 25,000 162,000 44,800 4,048 560 95,000 700 46,580 5,080 500 66,000 216,564 $ 4,000 95,000 1,200 50,000 5,500 5,000 500 489 State Budget Document Revenues Other Than Property Taxes 21 38 40 43 24 28 7 26 27 5 20 22 SOURCE OF REVENUES Charges for services Justice Courts - Flagstaff Justice Courts - Fredonia Justice Courts - Page Justice Courts - Williams Juvenile Court Services Legal Defender Non-Departmental: Indirect Costs Parks and Recreation Public Defender Recorder Sheriff Superior Court Fines and forfeits jpf Justice of the Peace Fines sf Sheriff Fines scourtSuperior Court Fines ESTIMATED REVENUES 2013 ACTUAL REVENUES* 2013 ESTIMATED REVENUES 2014 245,650 20,000 32,000 45,000 6,500 11,000 3,342,012 366,092 80,000 258,000 25,450 6,500 241,650 22,000 33,500 51,000 6,500 5,736 3,360,645 375,070 64,000 290,279 375,394 7,045 245,650 22,000 32,000 51,000 6,500 6,000 3,334,001 342,417 70,000 258,000 314,450 6,500 $ 1,049,350 1,500 60,000 $ 1,080,642 2,600 40,000 $ 1,077,800 1,500 40,000 ii Investments Interest and Investment Income $ 263,851 $ 118,030 $ 248,861 con Contributions Voluntary contributions $ 130,150 $ 245,034 $ 130,150 $ 104,810 $ 211,205 $ 96,494 Total General Fund $ 42,600,997 $ 45,504,000 $ 45,595,176 Miscellaneous Other Other * 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. SPECIAL REVENUE FUNDS 18 Adult Probation CP Capital Parks and Open Space 70 Career Center 23 Clerk of Superior Court 34 Community Services 25 County Attorney ID County Improvement Districts JD County Jail District LD County Library District 33 County Manager 2 Facilities Management Coconino County, Arizona $ 2,481,477 2,988,806 1,001,995 289,850 5,394,614 1,245,344 50,052 13,940,039 88,935 84,659 FY14 Adopted Budget $ 2,382,131 3,077,067 977,762 224,300 5,357,936 1,010,232 24,161 13,291,976 179,541 83,607 38,394 $ 2,368,077 3,217,556 1,431,744 226,800 3,958,418 1,271,789 11,430 14,304,319 81,439 106,369 490 State Budget Document Revenues Other Than Property Taxes SOURCE OF REVENUES SPECIAL REVENUE FUNDS 9 Finance FC Flood Control District 21 Justice Courts - Flagstaff 38 Justice Courts - Fredonia 40 Justice Courts - Page 43 Justice Courts - Williams 24 Juvenile Court Services 83 Kachina Village Improvement 28 Legal Defender 7 Non-Departmental 26 Parks and Recreation 27 Public Defender 31 Public Health Services District 41 Public Works 5 Recorder 90 Superintendent of Schools 20 Sheriff 22 Superior Court 13 Treasurer UG Unawarded Grants Total Special Revenue Funds $ ESTIMATED REVENUES 2013 ACTUAL REVENUES* 2013 ESTIMATED REVENUES 2014 20,200 12,416,481 230,150 26,205 30,460 64,410 2,162,034 1,200,000 2,230 8,500 506,372 21,700 5,140,751 12,862,842 132,400 579,857 1,240,842 423,036 23,000 20,200 6,642,509 276,465 25,388 31,600 62,100 2,264,434 1,204,800 1,957 3,000 547,400 17,700 5,703,901 12,395,748 191,968 1,718,396 858,716 404,674 18,170 20,200 10,609,773 250,483 26,025 32,650 65,650 2,344,354 1,200,000 2,230 8,500 525,172 21,700 5,802,075 10,828,855 201,065 788,900 1,297,202 422,036 18,943 49,411,663 64,657,241 $ 59,036,233 $ 110,855,417 $ 565,606 $ 535,595 $ 504,520 Total Debt Service Funds $ 565,606 $ 535,595 $ 504,520 $ 6 $ DEBT SERVICE FUNDS ds County Improvement Districts CAPITAL PROJECTS FUNDS 2 20 82 83 Facilities Management County Jail District County Improvement Districts Kachina Village Improvement District $ 19,545 440 3,421 220 2,090 270 Total Capital Projects Funds $ 19,985 $ 3,647 $ 2,360 TOTAL ALL FUNDS $ 107,843,829 $ 105,079,475 $ 156,957,473 * 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. Coconino County, Arizona FY14 Adopted Budget 491 State Budget Document Other Financing Sources/(Uses) and Interfund Transfers FUND GENERAL FUND 1001 General Fund $ 1006 General Fund: Emergency Reserve 1007 Financial Management System General Fund: Computer Lease/Buy 1016 Project 1052 Title III Forest Fees 1102 State and Local Assistance 1150 Special Districts Billing 1255 Boat Patrol 1283 Statewide Gant Task Force 1331 Public Health Services District 1421 Case Management 1422 Congregate Meals 1424 Emergency Services 1452 Family Counseling 1455 CASA Special Advocate 1459 Juvenile Treatment Services 1462 Diversion - Consequences 1463 Juvenile Probation State Aid 1468 Diversion - Intake 1474 Juvenile Victim's Rights 1496 Juvenile Intensive Probation 1521 Adult Probation State Enhancement 1524 Adult Intensive Probation 1531 Drug Treatment and Education 1548 Adult Probation Services 1557 Model Court 1578 ADR Grant 1589 Law Library 1626 Fredonia Justice Court 1628 Williams Justice Court 1634 Space Plan 1637 Asset Repair and Replacement 1691 Legal Defender State Fill the Gap 1728 Fair 1753 Attoney Victim Rights 1799 Bad Check Prosecution 1818 Recorder's Storage and Retrieval 1819 Voter Tabulation System 1841 Public Works 1849 Solid Waste 4027 County Jail District Total General Fund $ Coconino County, Arizona OTHER FINANCING 2014 SOURCES $ INTERFUND TRANSFERS 2014 IN $ 1,915,027 318,988 $ 318,988 90,000 223,327 117,675 106,369 23,535 13,570 26,380 5,154,104 77,031 285,309 328,743 4,083 5,757 71,561 14,368 23,154 61,840 3,111 15,733 155,360 181,935 49,105 15,868 2,818 34,309 32,230 35,500 1,512 5,561 4,299,717 1,500,000 5,053 106,150 11,075 398 49,344 123,354 $ FY14 Adopted Budget $ 2,678,562 $ 101,700 25,000 230,785 2,518,950 16,005,815 492 State Budget Document Other Financing Sources/(Uses) and Interfund Transfers FUND 1001 1050 1051 1150 1254 1283 1293 1295 1302 1331 1337 1522 1548 1556 1562 1579 1589 1610 1682 1691 1739 1740 1752 1755 1757 1781 1841 4001 4002 4027 6006 SPECIAL REVENUE FUNDS General Fund $ National Forest Fees National Forest Fees: Revolving Loan Fund Special Districts Billing Meto Unit Statewide Gang Task Force Cold Case Grant OPPIS Project Home Care Public Health Services District WIC Breastfeeding Grant Adult Probation Fees Adult Probation Services Superior Court State Fill the Gap Probate Enhancement Fees Court Enhancement Law Library 5% Local Fill the Gap Public Defender State Fill the Gap Legal Defender State Fill the Gap Parks Capital Projects Parks and Open Space Sales Tax Attorney Enhancement Anti-Racketeering Drug Prosecution State Aid Public Works Flood Control District County Library District County Jail District Sedona Flood Control Total Special Revenue Funds $ OTHER FINANCING 2014 SOURCES $ Coconino County, Arizona $ 9,472,083 2,200,000 $ 444,547 17,000 92,705 13,145 10,362 53,082 56 169,392 174,292 4,900 550 550 186,583 13,309 13,309 89,153 244,651 45,453 45,453 4,907 11,849,202 11,849,202 35,402 53,145 150,000 150,000 CAPITAL PROJECTS FUNDS 1001 Coconino County: Space Plan $ 1640 Huffer Lane Escrow Account Total Capital Projects Funds $ TOTAL ALL FUNDS $ INTERFUND TRANSFERS 2014 IN 150,000 $ $ $ $ $ $ FY14 Adopted Budget 75,705 550,000 89,153 63,500 65,878 24,949,323 40,000 88,563 2,750,000 65,878 $ $ $ 3,000,000 1,299,717 4,299,717 $ 31,927,602 $ 15,921,787 $ 31,927,602 493 State Budget Document Expenditures/Expenses by Fund FUND/DEPARTMENT ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2013 GENERAL FUND 18 Adult Probation $ 12 Assessor 1 Board of Supervisors 23 Clerk of Superior Court 4 Community Development 32 Community Initiatives 34 Community Services 17 Constable 25 County Attorney 33 County Manager 2 Facilities Management 9 Finance 11 Human Resources 16 Information Technology 21 Justice Court - Flagstaff 38 Justice Court - Fredonia 40 Justice Court - Page 43 Justice Court - Williams 24 Juvenile Court Services 28 Legal Defender 7 Non-Departmental 26 Parks and Recreation 27 Public Defender 5 Recorder 20 Sheriff 90 Superintendent of Schools 22 Superior Court 13 Treasurer Total General Fund $ 1,382,272 1,687,817 1,082,060 1,095,567 1,463,868 318,913 1,020,074 87,145 2,848,895 1,144,247 3,725,545 1,548,318 1,328,835 3,133,043 1,236,570 156,426 328,538 325,609 2,579,298 794,051 22,839,460 1,421,703 2,187,722 1,756,360 7,975,741 465,680 2,618,346 606,196 67,158,299 SPECIAL REVENUE FUNDS 18 Adult Probation $ 12 Assessor 70 Career Center 23 Clerk of Superior Court 34 Community Services 25 County Attorney ID County Improvement Districts JD County Jail District LD County Library 2,899,468 31,933 1,001,993 173,285 6,460,545 2,094,027 16,804 13,446,208 4,427,083 Coconino County, Arizona EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2013 $ ACTUAL EXPENDITURES/ EXPENSES* 2013 $ 33,889 7,995 14,000 26,532 35,599 50,401 (123) 5,778 108,410 $ $ 282,481 $ (27,826) $ 17,782 622,012 (84) (200,309) 500 34,000 FY14 Adopted Budget BUDGETED EXPENDITURES/ EXPENSES 2014 1,385,635 1,628,388 1,130,193 1,055,711 1,346,108 155,129 882,532 91,677 2,919,359 1,023,069 3,254,466 1,476,001 1,302,768 2,735,428 1,236,570 159,982 339,863 314,560 2,697,183 830,262 2,495,704 1,402,699 2,162,463 1,759,477 8,230,930 465,680 2,596,059 592,998 45,670,894 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,471,600 1,861,724 1,167,668 1,139,204 1,813,503 351,625 1,074,288 106,172 3,067,656 1,094,426 3,448,183 1,631,485 1,512,405 3,209,180 1,161,316 196,623 353,028 332,205 2,857,360 924,242 23,733,028 1,920,552 2,190,421 1,507,257 8,782,769 525,185 2,693,488 650,072 70,776,665 2,737,946 30,715 1,002,039 138,845 6,266,676 1,535,429 8,500 13,028,539 4,077,926 $ $ $ $ $ $ $ $ $ 3,145,025 19,000 1,441,547 175,778 4,986,786 1,712,515 11,400 14,145,802 3,834,594 494 State Budget Document Expenditures/Expenses by Fund FUND/DEPARTMENT SPECIAL REVENUE FUNDS 33 County Manager 2 Facilities Management 9 Finance FC Flood Control District 21 Justice Court - Flagstaff 38 Justice Court - Fredonia 40 Justice Court - Page 43 Justice Court - Williams 24 Juvenile Court Services Kachina Village 83 Improvement 28 Legal Defender 7 Non-Departmental 26 Parks and Recreation 27 Public Defender Public Health Services 31 District 41 Public Works 5 Recorder 90 Superintendent of Schools 20 Sheriff 22 Superior Court 13 Treasurer UG Unawarded Grants Total Special Revenue $ Funds DEBT SERVICE FUNDS County Improvement ds $ Districts Total Debt Service $ Funds Coconino County, Arizona EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2013 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2013 240,184 10,000 53,900 17,168,406 220,837 37,350 28,605 67,518 2,897,128 38,112 99,657 657 220,000 51,878 1,854,644 (198,191) 74,306 2,455 1,101,240 10,877,660 30,000 BUDGETED EXPENDITURES/ EXPENSES 2014 ACTUAL EXPENDITURES/ EXPENSES* 2013 222,820 16,972 53,900 10,228,447 204,507 12,524 16,479 45,038 2,367,516 $ $ $ $ $ $ $ $ $ 264,174 58,869 72,503 13,736,681 261,370 60,852 30,620 74,893 3,260,267 1,710,113 $ 1,752,019 3,071 2,455 992,639 13,711,473 30,000 634,650 3,169,412 25,600 $ $ $ $ 13,809,399 601,928 13,952,008 $ 14,869,002 24,131,477 110,196 721,274 1,815,080 988,048 29,000 62,500 1,785 1,664,249 (65,541) 1,556 15,822,008 85,470 1,755,518 1,183,500 922,361 3,184 $ $ $ $ $ $ $ 24,058,565 250,807 884,004 1,888,435 999,275 29,000 49,411,663 $ 80,627,063 $ 156,172,013 106,745,747 $ 3,633,621 465,690 $ $ 465,672 $ 503,645 465,690 $ $ 465,672 $ 503,645 FY14 Adopted Budget 495 State Budget Document Expenditures/Expenses by Fund FUND/DEPARTMENT CAPITAL PROJECTS FUNDS 2 Facilities Management $ 20 County Jail District Total Capital Projects $ Funds TOTAL ALL FUNDS $ * EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2013 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2013 1,313,977 970,500 $ 2,284,477 $ 176,654,213 $ BUDGETED EXPENDITURES/ EXPENSES 2014 ACTUAL EXPENDITURES/ EXPENSES* 2013 $ 14,260 370,998 $ $ 1,299,717 813,138 38,636 $ 385,258 $ 2,112,855 3,954,738 $ 127,148,887 $ 229,565,178 38,636 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. Coconino County, Arizona FY14 Adopted Budget 496 State Budget Document Expenditures/Expenses by Department DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2013 2013 2013 2014 Adult Probation 1001 General Fund $ Adult Probation State 1521 Enhancement 1524 Adult Intensive Probation 1525 Work Furlough Program 1530 Interstate Compact Program Drug Treatment and 1531 Education 1545 Deferred Prosecution Community Punishment 1547 Program 1548 Adult Probation Services Adult Probation Total $ 603,110 4,281,740 Assessor 1001 General Fund $ 1950 Assessor Storage and Retrieval Assessor Total $ 1,687,817 31,933 1,719,750 $ Board of Supervisors 1001 General Fund $ Board of Supervisors Total $ 1,382,272 $ $ 1,385,635 $ 1,471,600 802,519 (16,602) 776,566 812,060 944,363 32,949 10,000 32,468 1,012,711 12,864 10,301 1,113,235 58,554 6,000 122,218 (19,623) 80,379 128,561 224,633 284,332 125,474 133,677 250,632 133,677 (8,203) (15,866) (27,826) $ 495,018 4,123,581 $ $ 33,889 17,782 51,671 $ 1,628,388 30,715 1,659,103 $ 1,861,724 19,000 1,880,724 1,082,060 1,082,060 $ $ 7,995 7,995 $ $ 1,130,193 1,130,193 $ $ 1,167,668 1,167,668 Career Center 1879 Workforce In Action $ Career Center Total $ 1,001,993 1,001,993 $ $ 622,012 622,012 $ $ 1,002,039 1,002,039 $ $ 1,441,547 1,441,547 Clerk of Superior Court 1001 General Fund $ 1562 Probate Enhancement Fees 1710 Spousal Maintenance 1721 Integrated Family Court 1722 Clerk's Forfeiture Fund 1723 Clerk's Storage and Retrieval Clerk of Superior Court Total $ 1,095,567 31,120 6,711 6,800 92,139 36,515 1,268,852 $ $ 1,055,711 31,429 $ $ 1,463,868 $ 14,000 1,463,868 $ 14,000 Community Development 1001 General Fund $ Community Development $ Total Coconino County, Arizona $ $ 608,606 4,616,625 73,241 34,175 1,194,556 $ 1,139,204 35,309 5,410 5,410 94,276 35,373 1,314,982 $ 1,346,108 $ 1,813,503 $ 1,346,108 $ 1,813,503 (17) (50) (17) (84) $ FY14 Adopted Budget $ 497 State Budget Document Expenditures/Expenses by Department DEPARTMENT/FUND Community Initiatives 1001 General Fund $ Community Initiatives Total $ Community Services General fund $ CDBG Reinvestments CDBG Housing Services Home Care Community Services Community Services 1402 Donations 1414 Arizona State Land Grants 1415 CREC Fee for Services 1421 Case Management 1422 Congregate Meals 1424 Emergency Services 1425 Energy Assistance 1427 Home Program 1428 Community Service Board 1432 EECBG Formula Grant Community Services Total $ 1001 1031 1036 1302 1401 Constable 1001 General Fund $ Constable Total $ 1001 1752 1753 1755 1756 1757 1760 1781 1782 1793 1794 1799 County Attorney General fund $ Attorney Enhancement Attorney Victim Rights Anti-Racketeering STOP Drug Prosecution Victim Restitution State Aid Federal Anti-Racketeering Victims of Crimes Act Victim Compensation Bad Check Prosecution County Attorney Total $ Coconino County, Arizona ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2013 2013 2013 2014 318,913 318,913 $ $ 1,020,074 17,729 $ 26,532 26,532 $ $ 155,129 155,129 $ $ 351,625 351,625 $ 882,532 $ 1,074,288 365 161,417 1,050 169,392 1,937 20,000 20,000 128,695 1,144,458 3,021,266 126,020 487,480 1,187,665 (308,092) 1,115,831 3,207,703 126,020 487,480 866,457 104,454 188,056 (39,110) (14,506) 235,000 2,408,740 77,031 525,874 1,278,653 2,659 13,133 145,672 161,417 (18) 2,000 7,319,202 $ (200,309) $ 129,760 150,219 374 7,149,208 87,145 87,145 $ $ $ $ 91,677 91,677 $ $ 106,172 106,172 2,848,895 157,655 50,499 1,272,188 $ $ 2,919,359 171,000 52,395 922,444 $ 3,067,656 194,699 61,325 958,528 500 $ 6,061,074 292,619 21,500 108,752 50,000 145,938 26,500 115,874 144,280 41,500 120,522 50,000 130,000 10,814 4,942,922 89,832 11,446 4,454,788 130,000 11,661 4,780,171 $ 500 FY14 Adopted Budget $ $ 498 State Budget Document Expenditures/Expenses by Department ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2013 2013 2013 2014 DEPARTMENT/FUND 4014 4035 4038 4054 4055 4067 4070 4074 4078 4084 4087 4092 County Improvement Districts Tusayan Special District $ Rio Arroyo Debt Service Kiowa Comanche Debt Service Pinon County Debt Service Tonowanda Debt Service Hashknnife Debt Service Lupine Debt Service Oakwood Pines Debt Service North Stardust & Antelope Debt Services Toho-tolani Debt Service Pawnee County Debt Service Shoshone Debt Service County Improvement $ Districts Total County Jail District 4027 County Jail District $ Jail District Repair and 4032 Replacement County Jail District Total $ County Library District 4002 County Library District $ County Library District Total $ 1001 1100 1101 1102 1852 1001 1432 1634 1637 County Manager General Fund $ Emergency Services Emergency Services - Supplies State and Local Assistance Homeland Security Grant County Manager Total $ Facilities Management General Fund $ EECBG Formula Grant Space Plan $ General Fund: Asset Repair and Replacement Reserve Facilities Management $ Coconino County, Arizona 16,804 27,038 1,681 393 541 48,199 1,879 120 $ $ 8,500 27,038 1,681 393 541 48,199 1,879 102 $ 11,400 27,351 14,239 9,132 4,459 47,266 12,379 54,923 54,923 53,965 329,213 1,323 380 329,213 1,323 380 322,088 9,975 2,791 482,494 $ 13,446,208 $ 970,500 $ 4,427,083 4,427,083 1,144,247 34,665 5,100 2,581,439 10,000 1,313,977 $ 515,045 $ 13,028,539 $ 14,145,802 813,138 13,399,537 $ 14,958,940 $ $ $ $ 4,077,926 4,077,926 $ $ 3,834,594 3,834,594 $ $ $ 1,094,426 51,436 $ 238,531 (200,419) 38,112 $ 1,023,069 1,227 3,067 211,651 6,875 1,245,889 $ 1,358,600 2,550,828 16,972 14,260 $ $ 2,678,670 58,869 1,299,717 703,638 $ 769,513 3,285,698 $ 4,806,769 $ 72,636 370,998 $ 35,599 20,480 $ 1,144,106 5,049,522 474,172 38,636 14,416,708 200,419 1,384,431 34,000 $ $ $ 79,177 $ 135,256 FY14 Adopted Budget $ 212,738 499 State Budget Document Expenditures/Expenses by Department DEPARTMENT/FUND Finance 1001 General Fund $ Genera Fund: Financial 1007 Management System 1150 Special Districts Billing Finance Total $ Flood Control District 4001 Flood Control District $ Williams Flood Control 6003 District 6006 Sedona Flood Control District Flood Control District Total $ Human Resources 1001 General Fund $ General Fund: Employee 1002 Benefit Trust General Fund: Self Insurance 1004 Trust Human Resources Total $ Information Technology 1001 General Fund $ General Fund: Computer 1016 Lease/Buy Information Technology $ Total Justice Court - Flagstaff 1001 General Fund $ 1612 ACJC Flag Improvement Flagstaff Justice Court 1625 Enhancement 1630 $1 Judicial Production Justice Court - Flagstaff Total $ Justice Court - Fredonia 1001 General Fund $ Fredonia Justice Court 1626 Enhancement 1630 $1 Judicial Production Justice Court - Fredonia Total $ Coconino County, Arizona ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2013 2013 2013 2014 1,363,999 $ 184,319 $ 657 1,291,248 $ 184,753 1,402,638 228,847 53,900 1,602,218 $ 657 $ 53,900 1,529,901 $ 72,503 1,703,988 16,554,907 $ 220,000 $ 9,612,322 $ 13,214,712 177,702 178,395 155,142 435,797 17,168,406 $ 220,000 $ 437,730 10,228,447 $ 366,827 13,736,681 1,227,527 $ 50,401 $ 1,202,031 $ 1,403,668 101,308 100,737 1,328,835 $ 2,704,716 $ 50,401 $ 1,302,768 $ 1,512,405 (123) $ 2,353,837 $ 2,626,180 428,327 381,591 3,133,043 $ 1,236,570 $ 583,000 (123) $ 2,735,428 $ 3,209,180 $ 1,236,570 37,445 $ 1,161,316 14,433 51,878 215,237 163,062 5,600 1,457,407 $ 156,426 $ 51,878 240,337 $ 4,000 1,441,077 $ 6,600 1,422,686 $ 159,982 $ 196,623 37,050 300 193,776 108,737 12,524 $ FY14 Adopted Budget $ 172,506 59,752 $ 1,100 257,475 500 State Budget Document Expenditures/Expenses by Department DEPARTMENT/FUND Justice Court - Page 1001 General Fund $ Page Justice Court 1627 Enhancement 1630 $1 Judicial Production Justice Court - Page Total $ Justice Court - Williams 1001 General Fund $ Williams Justice Court 1628 Enhancement 1630 $1 Judicial Production Justice Court - Williams Total $ Juvenile Court Services General Fund $ Family Counseling Juvenile Probation Services CASA Special Advocate Juvenile Treatment Services Diversion - Consequences Juvenile Probation State Aid USDA Food Grant Diversion - Intake Juvenile Victim's Rights 1474 Implementation 1475 Juvenile Diversion Fees Juvenile Account Incentive 1477 Block Grant 1485 Probation Fees Over $40 1486 Diversion Fees Over $40 1488 Step Up Mentoring Program 1489 Parenting Grant 1491 Title II - Mentoring 1492 PIC Act 1493 Community Asset Building 1494 JCRF Step Up Transition 1496 Juvenile Intensive Probation 1557 Model Court Juvenile Court Services Total $ 1001 1452 1453 1455 1459 1462 1463 1464 1468 Coconino County, Arizona ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2013 2013 2013 2014 328,538 $ $ 27,705 339,863 $ 15,679 353,028 28,629 900 357,143 $ $ 800 356,342 $ 1,991 383,648 325,609 $ $ 314,560 $ 332,205 66,818 700 393,127 2,579,298 20,531 263,877 81,248 449,697 94,272 188,589 42,083 617,375 45,038 $ 359,598 $ $ $ (3,522) 2,697,183 20,415 74,648 81,119 423,814 67,222 199,858 29,779 609,207 (1,300) 24,750 28,587 98,150 181,246 6,330 22,415 (23) 2,172 908 32,977 232,381 17,220 27,288 50,719 1,915 2,857,360 20,508 360,576 86,172 477,796 103,295 279,141 42,146 654,620 114,103 53,269 121,789 69,526 63,569 58,255 472,763 22,520 5,476,426 4,200 407,098 $ $ 28,799 70,693 995 14,811 $ 74,306 FY14 Adopted Budget $ 122,784 72,753 5,000 122,784 80,000 63,533 58,255 450,346 23,086 5,064,699 56,849 490,045 23,182 6,117,627 $ 501 State Budget Document Expenditures/Expenses by Department DEPARTMENT/FUND ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2013 2013 2013 2014 Kachina Village Improvement District Kachina Village Improvement $ 1,854,644 4019 District Kachina Village 1,854,644 Improvement District $ Total Legal Defender 1001 General Fund $ General Fund: Legal 1692 Defender Fees for Services 1693 Legal Defender Training Legal Defender Total $ 1001 1002 1300 1841 4027 3999 Non-Departmental General Fund $ General Fund: Employee Benefit Trust Health for Health Public Works County Jail District Unawarded Grants Non-Departmental Total $ Parks and Recreation 1001 General Fund $ 1728 Fair 1730 Peaks View Park 1739 Parks Capital Projects 1745 Coop Habitat Improvement Parks and Recreation Total $ Public Defender 1001 General Fund $ 1681 Public Defender Training General Fund: Public 1683 Defender Fees for Services Public Defender Total $ Coconino County, Arizona 767,489 $ (198,191) $ 1,710,113 $ 1,752,019 $ (198,191) $ 1,710,113 $ 1,752,019 $ $ 794,674 $ 897,673 26,562 35,588 2,455 796,506 $ 22,514,460 $ 5,778 26,569 $ 3,071 833,333 $ 2,455 926,697 $ 2,495,704 $ 23,383,028 325,000 350,000 763,018 103,894 234,328 992,639 23,940,700 $ 1,421,703 500,201 11,964 10,365,495 $ 12,299,363 $ 2,023,766 30,000 $ 5,778 595,257 39,393 634,650 2,495,704 $ $ 1,402,699 489,472 $ 1,920,552 360,343 11,964 13,339,166 $ 15,632,025 $ 2,024,310 30,000 $ $ 163,956 2,217,722 2,640,547 39,393 4,572,111 2,014,502 25,600 147,961 $ FY14 Adopted Budget 49,411,663 74,137,330 $ $ 2,188,063 166,111 $ 2,220,421 502 State Budget Document Expenditures/Expenses by Department ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2013 2013 2013 2014 DEPARTMENT/FUND 1301 1302 1303 1304 1305 1306 1307 1309 1315 1317 1318 1320 1327 1330 1331 1334 1335 1336 1337 1338 1342 1343 1344 1347 1348 1350 1354 1355 1361 1362 1363 1364 1365 1366 1367 1369 1370 1381 Public Health Services District WIC Grant $ Home Care Dental Education CVD Heartbeat Family Planning Child Health TB Control HIV Education State STD Supplemental Food Program State MCH Block Grant Teen Wellness Clinic Family Planning Title X Nutrition Grant Health Services Bio-Terrorism Grant Child Health Grant Healthly Coconino WIC Breastfeeding Grant Vital Records Arizona Nutrition Network Smoke Free Arizona Safe Routes to Schools Coconino First Things First Home Visit Teen Pregnancy Prevention Healthy Families Health Start March of Dimes GOHS Lifesavers Conference First Things First Quality First First Things First Oral Health Grant CAPP FTF Nutrition Education Health Policy Project Public Health Emergency Public Health Accredidation FTF Navajo County Tobacco Program Coconino County, Arizona 647,259 161,417 13,307 5,000 116,165 39,448 7,905 17,569 6,055 10,009 4,596 22,153 167,005 4,694 9,819,680 236,698 153,115 10,850 101,312 135,709 523,984 88,697 40,271 $ 37,905 $ (161,417) 8,384 3,580 435 440 11,076 745 251,487 1,098 3,688 10,000 205,482 (205,482) 125,429 447,770 111,796 211,614 8,000 15,666 8,225 49,802 98,798 11,858 2,020 177,497 64,224 14,299 45,000 86,833 359,879 FY14 Adopted Budget 685,856 $ 634,643 12,166 10,503 113,452 39,448 8,995 17,569 6,055 10,450 4,320 21,894 138,361 5,439 9,701,005 460,512 141,554 8,555 105,002 130,829 242,025 85,621 46,300 12,531 14,868 109,381 44,966 159 17,122 6,055 10,099 12,018 22,825 140,901 4,101 10,292,465 244,279 148,686 8,350 104,748 187,564 452,559 89,204 38,857 121,292 648,983 104,647 6,711 19,305 128,524 705,708 92,213 42,302 55,443 110,604 130,495 900 177,497 43,683 476 29,627 66,028 352,776 2,000 348,312 71,266 9,017 9,722 94,204 366,253 14,000 503 State Budget Document Expenditures/Expenses by Department ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2013 2013 2013 2014 DEPARTMENT/FUND Public Health Services District 1384 HIV Outpatient and Support 1391 Immunization Program 1392 Westside Food Bank Public Health Services $ District Total Public Works 1150 Special Districts $ 1841 Public Works 1849 Solid Waste Public Works Total $ Recorder 1001 General Fund $ Recorder's Storage and 1818 Retrieval 1819 Voter Tabulation System 1820 HAVA Block Grant Recorder Total $ 1001 1251 1252 1254 1255 1263 1269 1272 1274 1275 1283 1287 1293 1294 1295 Sheriff General Fund $ Outside Pay Cannabis Eradication Metro Unit Boat Patrol Sheriff Donations GOHS Grant Jail Enhancement Inmate Welfare Local Law Enforcement Block Grant Statewide Gang Task Force State Homeland Security COPS Methamphetamine DUI Impound Fees OPPIS Project Sheriff Total $ Coconino County, Arizona 142,496 71,073 1,074 15,673 158,170 68,786 4,310 3,399 13,970,816 $ 54,628 22,387,465 1,689,384 24,131,477 $ $ 1,654,660 $ 601,928 62,500 62,500 $ 13,952,008 $ 14,869,002 $ $ $ 60,273 14,866,667 895,068 15,822,008 $ 63,937 23,429,373 565,255 24,058,565 $ 1,672,220 $ 1,405,557 110,196 101,700 1,866,556 $ 1,785 1,785 7,975,741 15,523 6,705 159,964 273,553 22,000 $ 108,410 FY14 Adopted Budget 101,700 179,098 1,758,064 $ 8,230,930 23,429 $ 2,932 (24,328) 12,215 42,869 87,257 $ 30,400 (53,000) 27,000 $ 71,709 1,844,947 20,000 192,480 51,069 189,897 30,155 2,154 9,790,821 85,470 $ (6,705) 96,423 (150,478) 554,100 297,480 179,583 60,774 5,107 $ 8,782,769 15,821 190,862 186,382 5,137 29,416 287,323 232,390 270,099 292,579 22,000 7,020 20,000 35,420 9,701 141,093 16,717 18,610 9,414,430 201,050 8,010 127,595 30,155 562 10,671,204 539,750 360,814 $ 504 State Budget Document Expenditures/Expenses by Department DEPARTMENT/FUND Superintendent of Schools 1001 General Fund $ 1074 County Schools Superintendent of Schools Total $ ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2013 2013 2013 2014 465,680 721,274 1,186,954 $ 2,618,346 452,872 27,071 60,000 7,000 6,000 40,518 104,640 82,118 $ Superior Court General Fund $ Superior Court State Fill the Gap IV-D Case Process Enhancement Adult Drug Court Grant Arizona License Plate Roest Highlands Foundation ADR Grant Court Enhancement Conciliation Court Drug Enforcement 1586 Administration 1589 Law Library 1710 Spousal Maintenance Superior Court Total $ Treasurer 1001 General Fund 1955 Taxpayer Information Treasurer Total $ 606,196 29,000 635,196 1001 1556 1558 1565 1567 1569 1578 1579 1585 TOTAL ALL DEPARTMENTS $ $ 1,664,249 1,664,249 $ $ 2,596,059 410,243 26,255 60,000 $ $ 525,185 884,004 1,409,189 7,596 40,190 97,390 81,745 2,693,488 442,605 27,927 60,000 7,000 6,000 42,309 104,639 83,909 45,376 33,150 45,463 158,953 3,500 3,606,394 165,792 179,423 176,654,213 $ 465,680 1,755,518 2,221,198 1,556 $ 1,556 $ 3,954,738 $ 3,518,420 $ 3,692,763 $ $ 592,998 3,184 596,182 650,072 29,000 679,072 127,148,887 $ 229,565,178 * 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. Coconino County, Arizona FY14 Adopted Budget 505 State Budget Document Full-Time Employees and Personnel Compensation FUND Employee Salaries and Hourly Costs 2014 Full-Time Equivalent (FTE) 2014 GENERAL FUND 1001 General Fund 1637 General Fund: Asset Repair and Replacement 1683 General Fund: Public Defender Fees for Services Total General Fund SPECIAL REVENUE FUNDS 1074 County Schools 1102 State and Local Assistance 1150 Special Districts 1254 Metro Unit 1255 Boat Patrol 1274 Inmate Welfare 1283 Statewide Gang Task Force 1293 COPS Methamphetamine 1301 WIC Grant 1302 Home Care 1303 Dental Education 1305 Family Planning 1306 Child Health 1309 HIV Education 1317 Supplemental Food Program 1318 State MCH Block Grant 1320 Teen Wellness Clinic 1327 Family Planning Title X 1331 Health Services 1334 Bio-Terroism Grant 1335 Child Health Grant 1337 WIC Breastfeeding Grant 1338 Vital Records 1342 Arizona Nutrition Network 1343 Smoke Free Arizona 1344 Safe Routes to School 1348 Teen Pregnancy Prevention 1350 Healthy Families 1354 Health Start 1362 First Things First Quality First 1363 First Things First Oral Health Grant 1365 FTF Nutrition Education 1366 Health Policy Project 1370 FTF Navajo County 1381 Tobacco Program 1384 HIV Outpatient and Support 1391 Immunization Program 1392 Westside Food Bank 1415 CREC Fee for Services 1421 Case Management 1422 Congregate Meals 1424 Emergency Services 1428 Community Service Board 1453 Juvenile Probation Services 1455 CASA Special Advocate 1459 Juvenile Treatment Services 1462 Diversion - Consequences Coconino County, Arizona 486.30 $ 25,368,602 Retirement Costs 2014 $ 4,509,666 Healthcare Costs 2014 $ 3,557,311 Total Estimated Personnel 2014 Other Benefit Costs 2014 $ 2,388,851 = $ 35,824,916 0.70 41,270 4,763 5,992 4,144 56,170 0.26 37,457 4,322 1,531 2,541 45,851 25,447,329 $ 4,518,751 $ 487.26 $ 4.73 1.00 2.00 2.00 3.00 4.00 2.50 3.40 10.14 3.30 0.15 1.50 0.58 0.25 0.25 0.13 0.20 0.80 52.71 4.00 1.86 2.46 0.85 5.51 1.39 0.55 1.50 10.30 1.50 0.60 $ 244,738 116,200 78,185 85,977 130,448 159,691 98,502 85,002 418,974 98,012 9,027 79,575 33,511 10,834 6,895 6,731 16,706 55,242 2,663,862 154,203 84,255 74,417 90,891 247,068 56,637 17,559 68,242 439,455 62,150 36,143 $ 25,124 13,410 9,022 67,524 82,967 18,758 48,897 9,809 48,350 11,311 1,042 9,183 3,867 1,250 174 777 1,928 6,375 313,152 17,795 9,723 4,610 10,489 28,511 6,536 2,026 7,875 50,713 7,172 4,171 $ 3,564,834 $ 28,232 15,881 11,778 20,557 27,020 27,020 25,565 15,865 68,278 17,667 1,585 6,444 1,472 265 1,321 2,641 7,942 382,723 28,189 20,581 12,529 12,584 36,992 7,361 14,065 67,705 5,673 $ 2,395,536 23,191 11,892 6,520 14,216 19,164 21,045 15,394 9,719 36,727 10,078 727 6,907 2,863 936 677 587 1,350 5,611 237,900 13,028 6,723 6,385 7,663 20,926 4,944 1,501 5,938 37,614 5,163 3,088 $ = $ 35,926,937 321,285 157,383 105,505 188,274 259,599 226,514 188,358 120,395 572,329 137,068 12,381 102,109 40,241 14,492 8,011 9,416 22,625 75,170 3,597,637 213,215 121,282 97,941 121,627 333,497 75,478 21,086 96,120 595,487 80,158 43,402 1.26 57,744 6,664 14,527 5,962 84,897 3.50 1.00 1.00 4.53 1.75 1.13 0.15 12.00 2.00 6.62 8.30 2.00 0.90 1.25 5.42 1.45 152,398 49,339 41,835 212,626 74,535 42,811 4,041 425,136 46,454 243,616 314,295 41,597 28,778 57,066 288,465 70,577 17,587 5,694 4,828 24,537 8,601 4,941 21,789 5,889 5,889 32,389 10,305 6,317 182,688 5,361 28,437 36,269 4,800 9,662 6,585 39,796 7,336 73,418 11,777 23,554 56,822 16,455 5,577 7,924 41,131 9,691 13,281 4,285 3,664 19,048 6,468 3,632 346 145,149 3,999 26,090 30,554 4,488 7,012 4,414 32,803 6,438 205,055 65,207 56,216 288,600 99,909 57,701 4,387 826,391 67,591 321,697 437,940 67,340 51,029 75,989 402,195 94,042 FY14 Adopted Budget 506 State Budget Document Full-Time Employees and Personnel Compensation FUND Full-Time Equivalent (FTE) 2014 SPECIAL REVENUE FUNDS 1463 Juvenile Probation State Aid 1468 Diversion - Intake 1474 Juvenile Victim's Rights Implementation 1475 Juvenile Diversion Fees 1496 Juvenile Intensive Probation 1521 Adult Probation State Enhancement 1524 Adult Intensive Probation 1525 Work Furlough Program 1531 Drug Treatment and Education 1545 Deferred Prosecution 1548 Adult Probation Services 1556 Superior Court State Fill the Gap 1557 Model Court 1558 IV-D Case Process Enhancement 1562 Probate Enhancement Fees 1578 ADR Grant 1585 Conciliation Court 1586 Drug Enforcement Administration 1589 Law Library 1625 Flagstaff Justice Court Enhancement 1627 Fredonia Justice Court Enhancement 1628 Williams Justice Court Enhancement 1710 Spousal Maintenance 1721 Integrated Family Court 1722 Clerk's Forfeiture Fund 1723 Clerk's Storage and Retrieval 1728 Fair 1739 Parks Capital Projects 1752 Attorney Enhancement 1753 Attorney Victim Rights 1755 Anti-Racketeering 1757 Drug Prosecution 1781 State Aid 1799 Bad Check Prosecution 1841 Public Works 1849 Solid Waste 1879 Workforce in Action 4001 Flood Control District 4019 Kachina Village Improvement 4027 County Jail District Total Special Revenue Funds TOTAL ALL FUNDS Employee Salaries and Hourly Costs 2014 Healthcare Costs 2014 Other Benefit Costs 2014 4.11 8.69 187,923 480,416 28,719 62,204 34,342 65,348 18,560 44,652 269,544 652,620 0.50 15,082 1,740 2,944 1,273 21,039 1.10 6.58 40,397 307,821 4,662 44,669 9,578 46,907 3,201 29,634 57,838 429,031 11.43 576,190 89,320 88,545 57,155 811,210 15.91 1.50 796,072 38,127 117,448 5,940 121,583 10,566 77,032 3,921 1,112,135 58,554 1.00 63,064 9,825 5,889 6,385 85,163 2.61 5.90 110,464 345,849 16,219 49,526 21,235 44,687 12,414 34,344 160,332 474,406 2.97 134,682 17,460 14,435 12,378 178,955 0.40 12,339 1,424 2,355 1,057 17,175 0.26 21,816 2,518 2,046 1,547 27,927 0.60 0.50 0.50 27,947 26,663 26,663 3,401 3,077 3,077 2,944 2,944 2,438 2,225 2,225 33,786 34,909 34,909 0.25 36,250 4,183 2,641 2,389 45,463 1.00 39,762 4,589 5,889 3,648 53,888 2.25 72,079 11,780 15,588 8,515 107,962 0.09 2,697 311 951 537 4,496 0.25 7,046 2,660 2,641 1,846 14,193 0.12 0.12 1.14 0.38 2.37 2.00 2.25 1.00 3.50 1.75 2.25 0.25 111.83 2.00 12.00 3.10 8.00 168.48 3,454 3,454 38,323 10,936 102,164 111,668 144,760 32,730 173,038 110,238 86,589 8,275 4,949,838 92,091 545,637 187,028 379,192 6,962,230 399 399 4,422 1,262 15,286 12,887 16,705 3,777 23,430 12,722 9,992 955 638,394 11,797 65,044 23,314 47,219 774,517 1,268 1,268 12,045 4,015 17,503 14,733 19,095 10,566 27,575 10,254 14,419 1,472 907,966 16,454 98,727 27,496 65,818 1,235,213 289 289 4,006 915 13,521 11,938 11,889 2,452 16,935 9,316 7,272 709 748,272 12,697 59,168 19,888 46,387 953,457 5,410 5,410 58,796 17,128 148,474 151,226 192,449 49,525 240,978 142,530 118,272 11,411 7,244,470 133,039 768,576 257,726 538,616 9,925,417 568.36 $ 1,055.62 $ Coconino County, Arizona Retirement Costs 2014 Total Estimated Personnel Compensation 2014 25,191,439 $ 50,638,768 $ 3,363,600 $ 7,882,351 $ FY14 Adopted Budget 4,201,334 $ 7,766,168 $ 3,102,886 5,498,422 = $ # $ 35,859,259 71,786,196 507 Glossary 508 Glossary Accrual Basis of Accounting - A method of accounting in which revenues are recorded when measurable and earned and expenses are recognized when goods are received or a service is used. Activity - An effort which contributes toward the achievement of a specific set of objectives or goals. Several activities may fall under one goal as there are sometimes several steps, or tasks, required to reach the desired end result. Ad Valorem Taxes - Generally referred to as property taxes, these are taxes levied on real and personal property according to the property’s assessed valuation and the current tax rate. Adopted Budget - A plan of financial operations approved by the Board of Supervisors and established by resolution which reflects approved tax rates, estimates of revenues, expenditures, transfers, departmental objectives and performance/workload indicators for a fiscal year. Agency Funds - These funds account for assets held by an entity in a trustee capacity or as an agent for individuals, private organizations, other governmental organizations or other funds. This is a type of fiduciary fund. AHCCCS - An acronym for "Arizona Health Care Cost Containment System." Arizona counties make a contribution to the State-managed AHCCCS system based on a formula proscribed by State law. The AHCCCS program provides indigent health care. ALTCS - An acronym for "Arizona Long-Term Care System” which provides indigent long-term care. Counties make a contribution to ALTCS based on a formula established by State law. Annual Financial Audit - The independent review of the financial position and reporting procedures of a local government entity, for which Coconino County is reported to the State Auditor General and the Board of Supervisors. Annualize - To calculate the full-year cost of any budget changes made mid-fiscal year for the purpose of adding that cost to a prepared annual budget. Appropriation - An authorized amount approved by the Board of Supervisors for a specified unit or agency of the County government against which expenditures may be incurred and obligations made for specific purposes within a specified fiscal year. Assessed Valuation - The valuation of real estate or certain personal property for purposes of taxation, which is a statutorily determined percentage of market value. Assessment Ratio - The ratio at which the tax rate is applied to the tax base. Asset - Resources owned or held by a government which have monetary value. Attrition - A method of reducing personnel by not filling positions made vacant through resignation, reassignment, transfer, retirement, termination or means other than layoff. Balanced Budget - A budget in which the sum of estimated net revenues and appropriated fund balances are equal to appropriated expenditures. Base Budget - The base cost of continuing existing funding for provided services in the current budget year. Benchmark - An indicator of results against which an organization compares itself. Bond - A long-term promise to repay a specified amount (on the face of the bond) on or by a particular date; used primarily to finance capital projects. General Obligation Bond - A bond backed by the credit and taxing power of the government. Revenue Bond - A bond backed by revenues specific to a project or undertaking, such as a jail or new building construction. Bond Refinancing - The payoff and re-issuance of bonds in order to obtain an improved interest rate and/or bond conditions. Budget - A plan for financial activity for a specified period of time (in Coconino County, a fiscal year runs from July 1st to June 30th. Budget Amendment - A change to the Adopted Budget for the purposes of re-allocating appropriations during a fiscal year. Budgetary Basis - The basis of accounting used by a government agency to estimate financing sources and uses in its budget, which are generally GAAP, cash, or modified cash accrual bases. Budget Calendar - The schedule of key dates that a government follows in the preparation and adoption of its budget. Coconino County, Arizona FY14 Adopted Budget 509 Glossary Budgetary Control - The management of a government in accordance with its approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Assets - Assets of a determined value ($5,000 or more for Coconino County), which generally have a useful life of several years; also called fixed assets. Capital Budget - A spending plan for improvements to or acquisition of County-owned land, facilities, and/or infrastructure. The capital budget (1) balances revenues and expenditures, (2) specifies the sources of revenues, (3) lists each project of acquisition, and (4) must ordinarily be approved by the legislative body. Capital Outlay - Expenditures for items of a set substantial value ($5,000 or more in Coconino County) such as computer systems or vehicles. Capital Project - A major construction, acquisition or renovation activity which adds value to a government’s physical assets or significantly increases its useful life; also called a capital improvement. Capital Projects Fund - A type of governmental fund established to account for expenditures related to capital projects. Capitalized Interest - A portion of the proceeds of an issue that is set aside to pay interest in the securities for a specified period of time. Interest is commonly capitalized for the construction period of a revenue-producing project and sometimes for a period thereafter, so that debt service expense does not begin until the project is expected to be operational and producing revenues. Sometimes referred to as “funded interest.” Carryover Funds - Unexpended budgeted funds from the previous fiscal year, which may be carried into the next fiscal year to make payments to complete a project or continue a program. Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased. Cause and Effect Map - A visual representation of all factors influencing a Strategic Priority Area. Certificate of Participation (COP) - An instrument producing a pro rata share in a specific pledged revenue stream, usually lease payments by the issuer that are subject to annual appropriation. The certificate generally entitles the holder to receive a share, or participation, in the lease payments from a particular project. The lease payments are passed through the lessor to the certificate holders. The lessor typically assigns the lease and lease payments to a trustee, which then distributes the lease payments to the certificate holders. Chart of Accounts - A chart that assigns a unique number to each type of transaction (e.g., salaries or property taxes) and to each budgetary unit in the organization. The chart of accounts provides a system for recording revenues and expenditures that fits the organizational structure and adheres to statutory and financial reporting requirements. Commodities - Expendable items that are consumable or have a short life span, such as office supplies, gasoline, and small equipment. Community Initiatives (CI) - A program under the Board of Supervisors in which each District Supervisor, upon approval from the entire Board and with legal review, may appropriate funding to community agencies and groups limited to secular non-profit organizations. Community Investment Program (CIP) - Also known as a capital improvement plan, this is a detailed plan for the expenditure of funds towards capital projects, usually over five years. Compensated Absences - Compensated absences are absences for which employees will be paid, such as vacation, sick leave, or other leave. Constant or Real Dollars - The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time in the past. Consumer Price Index - A statistical description of price levels provided by the U.S. Department of Labor and used as a measure of the increase in the cost of living to reflect economic inflation. Contingency - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services - Services rendered to a government by private firms, individuals or other governmental agencies, e.g. rents, maintenance agreements and professional consulting services. Cost-of-Living Adjustment (COLA) - An increase in salaries to offset the adverse effect of inflation on compensation. County Assistance Fund - This is funding through the State General Fund, and Coconino County has been authorized for a one-time payment in FY14. Coconino County, Arizona FY14 Adopted Budget 510 Glossary County Parks and Open Space (CPOS) Tax - This is a tax passed by the voters authorizing the County to collect up to $30 million in revenue to be spent on parks and open space projects in the County. County Permitting System - This is a multi-departmental permitting system purchased by the County in FY04. This software allows the County to efficiently track all licenses and permits, including building permits, animal licenses, and food services permits across multiple departments. County Sales Tax - A general excise tax levied on all applicable categories of sales expressed as a percentage of the State Sales Tax. Coconino County's Sales Tax is 10% of the State Sales Tax, which, for most retail sales, constitutes a 1/2 cent per dollar of sales. Debt Service Fund - A type of governmental fund established to account for the payment of general long-term debt, which includes principal and interest. Dedicated Tax - A tax levied to support a specific government program or purpose. Deficit - The excess of an entity’s liabilities over it assets or the excess of expenditures or expenses over revenues during a single accounting period. Department - The basic organizational unit of government which is functionally unique in its delivery of services. Depreciation - The amount of expense charged against earnings by an organization to write off the cost of a capital asset over its useful life, giving consideration to wear and tear, obsolescence and salvage value. If the expense is assumed to be incurred in equal amounts in each business period over the life of the asset, the depreciation method used is straight line (SL). If the expense is assumed to be incurred in decreasing amounts in each business period over the life of the asset, the method used is said to be accelerated. Designated Fund Balance - Current operating funds that have been limited for a specific purpose by specific action of the Board of Supervisors for fiscal reserve purposes or by an administrative unit authorized by the Board to designate funds. Development-Related Fees - Fees and charges generated by building, development and growth in a community. Emergency Reserve - This is a portion of General Fund revenues set aside for unbudgeted emergency expenditures and revenue smoothing purposes. Employee Related Expenditures (ERE) - The ERE included in the Adopted Budget are the County's share of an employee's fringe benefits and taxes. ERE provided by Coconino County include FICA (Social Security), Medicare, employee and dependent health insurance, dental, vision, unemployment, life and AD&D insurance, retirement and workers compensation. Encumbrance - A reservation of funds for an anticipated expenditure prior to actual payment of that specific item. Funds usually are reserved or encumbered with a purchase order prior to the actual cash payment being disbursed. Enterprise Fund - A proprietary fund established to account for governmental facilities and services that are entirely or predominantly self-supporting by user charges. Environmental Scans - These are service areas identified at the Strategic Advance to have similar goals and priorities where the possibility exists to provide services as a unit working together, not just as individual departments. Excise Tax - County excise taxes apply to any transactions that are subject to the state’s transaction privilege tax and are commonly used to support and enhance county services. See County Sales Tax. Expendable Trust Funds - These funds account for assets held by an entity in a trustee capacity where the principle and income may be expended in the course of the funds’ designated operations. Expenditure - A decrease in net financial resources. Expenditures include payment in cash for current operating expenses, capital outlays and debt service. Expenditure Limit - In 1980 the Arizona Constitution was amended to limit the expenditures for counties and other local governments. Adjustments are allowed for increases in inflation or deflation and population growth. Set expenditure limitations can only be adjusted by a vote of the constituents. Expense - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Facilities Master Plan - This is a plan that is being developed to make the most efficient and effective use of available County space while meeting the existing and long-term projected space needs of every department. Coconino County, Arizona FY14 Adopted Budget 511 Glossary Factor - Something that contributes to a Strategic Priority Area happening (or prevents it from happening); provides one cause-effect link to a result within a cause-and-effect map. FDAT - FDAT, an acronym for “Fire District Assistance Tax”, is a property tax not to exceed $0.10 per one hundred dollar of assessed valuation. This tax helps support fire districts in addition to their secondary property tax levy. The amount each district receives is equal to 20% of their secondary property tax levy, up to $400,000. Fiduciary Fund - A fund held by a governmental unit in a fiduciary capacity for an external party. Fiscal Policy - A government agency’s adopted policy for managing revenues, spending and debt related to the government services and programs it provides and its capital investment; fiscal policy establishes agreed-upon principles and guidelines for the planning and programming of government budgets and their funding. Fiscal Year (FY) - The 12-month period to which the annual operating budget applies. The Coconino County fiscal year begins July 1 and ends June 30. The County's fiscal year is expressed in terms of the ending date, for example, "FY 2014" refers to the fiscal year that begins July 1, 2013 and ends June 30, 2014. Flood Control District - This is a special taxing district that addresses flood control problems and issues through capital projects in Williams, Sedona, and some unincorporated areas of the County. Full Accrual Accounting - A basis of accounting in which revenue is recognized when earned and expenses are recognized when incurred. Full-Time Equivalent (FTE) - A measure of the authorized hours for a position, or a group of positions, expressed in terms of the authorized hours for a full-time position (2,080 annual hours). For example, a van driver authorized and budgeted for 1,040 annual hours would be an FTE of .5; or three half-time positions would equal 1.5 FTE’s. Function - A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g., public safety). Fund - A fiscal and accounting entity with a self-balancing set of accounts which is segregated for the purpose of carrying on specific activities or objectives in accordance with specific regulations, restrictions, or limitations. The County has several funds. Governmental accounting information is organized into funds, each with separate revenues, expenditures, and fund balances. Fund Balance/Equity - The difference between a fund's assets and its liabilities. Portions of the fund balance may be reserved for various purposes, such as contingencies or encumbrances, carried forward into the next fiscal year, or reverted back to a granting agency if such is contractually stipulated. GASB 34 - Refers to Statement 34 issued by the Government Accounting Standards Board (GASB) which establishes new requirements for the annual financial reports of State and local governments. The statement was developed to make annual reports easier to understand and more useful to the people who use governmental financial information to make their decisions (or who may do so in the future): legislators, their staff and members of oversight bodies; investors, creditors and others who provide resources to governments; and citizen groups and the public in general. Generally Accepted Accounting Principles (GAAP) - These are the uniform minimum standards for financial accounting and reporting, reflecting the rules and procedures that define accepted accounting principles. General Fund - The governmental fund used to account for all revenues and expenditures of the County that are not required to be accounted for in other funds. Revenues are primarily from property taxes, County sales tax, vehicle license taxes, license and permit fees, and State-shared sales tax. General Fund expenditures include costs for every service area and function, as well as transfers out to other funds. The General Fund is the largest fund in the County budget. Goal - A goal is the purpose towards which an endeavor is directed. A goal supports a department's mission statement and is a County-wide priority. Goals should include expected performance levels (i.e. citizen satisfaction levels, turnaround times, efficiencies, etc.) and are results-oriented, specific, state outcomes in measurable terms , and are attainable within a specifically stated time frame. Governmental Fund - A generic classification used by GASB to refer to all funds other than proprietary and fiduciary funds. The General Fund, Special Revenue Funds, Capital Projects Funds, and Debt Service funds are the types of funds referred to as governmental funds. Governmental funds are said to be expendable; that is, resources are received and expended, with no expectation that they will be returned through user or departmental charges. Revenues and expenditures (not expenses) of governmental funds are recognized on the modified accrual basis of accounting. Coconino County, Arizona FY14 Adopted Budget 512 Glossary Grant - A contribution made by one governmental unit or other organization to another to support a specific function. Grants may be classified as either operational or capital, depending upon the grantee. Grant Revertment - When a government entity in receipt of a grant returns any unexpended funds from the grant award to the granting agency. Highway User Revenue Fund (HURF) - This revenue is derived from the gas tax, a portion of which is returned to counties by the State. Home Rule - A limited grant of discretion from a State government to a local government, concerning either the organization of functions or the raising of revenue. Without home rule, local governments are restricted to whatever functions, organization, revenue policies, and borrowing restrictions are specified by the State government. HTE - The County Financial Management System. Improvement District - In accordance with Arizona Revised Statute Title 48, Chapter 6, a special district created for the purpose of, among other actions, maintaining, landscaping, grading, regarding or otherwise improving the whole or any portion of one or more streets in the proposed district. Indicator of Progress - A measure, or a combination of measures, that allows the observer to know how well the Strategic Priority Area is being achieved. Indirect Cost - A cost necessary for the functioning of an organization as a whole but which cannot be directly assigned to one service. Infrastructure - The physical assets of a government (for example streets or bridges). Interfund Transfer - The transfer of money from one fund to another in a governmental unit. Interfund transfers usually have to be approved by the governing body and are normally subject to restrictions in State and local law. Intergovernmental Revenue - Revenues from other governments, such as the State and Federal government, in the form of grants, entitlements, shared revenues or payments in lieu of taxes. Internal Service Funds - One or more funds that account for the goods and services provided by one department to another within government on a cost-reimbursement basis. This is a type of proprietary fund. Investment Trust Funds - Those funds that account for investments made by the County on behalf of other governmental agencies. This is a type of fiduciary fund. Jail District - This is a taxing district approved by the voters to enact a sales tax to fund the Coconino County Jail and its operations. It is a separate legal entity. Kachina Village Improvement District (KVID) - A water/wastewater treatment plant established to service the citizens of the Kachina Village subdivision. Land Development - Capital improvements to preserve land or to enhance its public use. This includes fencing, outdoor lighting, drainage/storm runoff, and planting vegetation, as well as forest thinning. Lapse Budget - A term for budgeted appropriations that were not expended in a given fiscal year. Leadership Team - A committee made up of appointed County officials. Lease Purchase - This method of financing allows the County to construct or acquire property and pay for it over a period of time by installment payments rather than an outright purchase. The time payments include an interest charge, which is typically lower than standard rates because the recipient does not have to pay income tax on the interest. Levy - To impose taxes for the support of governmentally provided services. Levy Limit - In 1980 the Arizona Constitution was amended to limit the amounts which could be levied on property by counties and other local governments. Limited Appointment - A position whose appointment is made for a specific project within a specific time frame. Limited appointments range from six to 36 months in duration. Line Item Budget - A budget that reflects appropriation by specific expenditure categories. Coconino County does not publish a line item budget but uses it for internal management. Long-Term Debt - This is all debt, including bonds, debentures, bank debt, mortgages, and capital lease obligations with a repayment period greater than one year. Lottery Revenue - The State allocates a portion of the lottery proceeds to counties based on a formula. Coconino County, Arizona FY14 Adopted Budget 513 Glossary Major Fund - A fund consisting of: 10% or more of the associated total revenues, expenditures/expenses, assets or liabilities of all governmental or all enterprise funds, and 5% or more of revenues, expenditures/ expenses, assets or liabilities of all governmental funds and enterprise funds. Mandate - A legal requirement that a jurisdiction produce a specific result, conduct a specific activity, or provide a specific service, sometimes at a specific level. Marginal Cost - The additional cost of providing service to one more resident or consumer. Once capacity is reached, additional service capacity must be funded, and marginal cost increases substantially. Measure - Measures are the indicators which provide means of measuring how well a department or program is doing in meeting a stated goal. Measures say whether the division is on target. They answer the question of “How well are we doing?” and quantify effectiveness and/or efficiency in terms of providing service. Mission Statement - A written description stating the broad purpose of an organization and its function. Coconino County's mission statement appears at the beginning of this budget document. Modified Accrual Basis of Accounting - A type of accounting in which revenue is recognized when it is measurable and available to finance the expenditures of the current period and expenditures are generally recorded when the related fund liability is incurred (with some exceptions). Mountain Line - The Flagstaff general bus transportation system. National Forest Fee Revenue - This is revenue generated by logging activities on National Forest Service land that goes to support Public Works projects and County School Districts. A portion of this revenue is allocated to Title III. Net Budget - The legally Adopted Budget less all interfund transfers and interdepartmental charges. Net Cost to the County - An amount of funds, other than State and Federal grants, program-specific fees, and fund balance required to fund a program at a desired level. For example, a program with a budget of $100,000 less Federal grant revenue of $25,000 and local fee revenue of an $25,000 would result in a $50,000 "net cost to the County." Net Present Value (NPV) - A method used to calculate the economic value of capital projects. NPV uses a discount rate to take into account the discrepancy between the present costs of undertaking a project and its future stream of benefits. The greater the NPV of a project, the more economically attractive it will be. Object of Expenditure - An expenditure classification, referring to the lowest and most detailed level, such as electricity, office supplies, office furniture, etc. Objective - An activity to be achieved in well-defined and measurable terms within a specific time frame. Obligations - Amounts which a government may be legally required to meet out of its resources, including both actual liabilities and encumbrances not yet paid. One-Time Increment - An expenditure that, once added to the budget, will increase expenditures for one fiscal year and disappear from the next fiscal year’s budget. An example of a one-time increment would include funding to purchases a specific piece of equipment. Operating Budget - That portion of a budget which deals with recurring expenditures such as salaries, electric bills, postage, printing and duplicating, paper supplies, and gasoline. Taken together, the operating and the capital budgets should equal the total amount of spending for the fiscal period. Operating Expenses - The cost for personnel, materials and equipment required for a department to function. Operating Revenue - Funds that the government receives as income to pay for ongoing day-to-day operations; includes taxes, fees from specific services, interest earnings and grant revenues. Outcome - The quantified result of an accomplished goal as determined by its measure. Other Taxing District - Special taxing districts created to fill a need for services in an area that might otherwise be limited from receiving these services for various reasons. Output Indicator - A unit of work accomplished without reference to the resources required for the work (for example, number of permits issued, number of arrests made, miles of road refurbished). Output indicators do not reflect the effectiveness or efficiency of the work performed. Outside Agency/County Partner - County partnerships with local organizations to provide services to the community that Coconino County is unable to provide or that are better provided by an agency that specializes in the service provided. Coconino County, Arizona FY14 Adopted Budget 514 Glossary Pay-as-you-go Basis - A term used to describe a financial policy whereby capital outlays are financed from current and available revenues rather than borrowing. Payment in Lieu of Taxes (PILT) - This revenue is received from the Federal government by counties with public lands. Some counties have a large percentage of their area in public lands and find themselves responsible for providing services to thousands of visitors each year. This revenue partially offsets those expenses incurred from public land use and compensates for revenue lost due to the presence of public, nontaxable Federal property in a county. Annually, Coconino County receives at least ten cents per acre for the 4.7 million acres of Federal land in the County. The United States Congress determines the PILT appropriation, and the Bureau of Land Management (BLM) manages the program. Performance Budget - A budget format that includes (1) performance goals and objectives and (2) demand, workload, efficiency, and effectiveness (outcome or impact) measures for each governmental program. Performance Indicators - Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Performance Measure - As defined by GFOA, a specific quantitative measure or qualitative assessment of results obtained through a program or activity. It summarizes the relationship between inputs and outputs in achieving outcomes with respect to effectiveness, cost (efficiency) and quality. Performance Measurement - As defined by GFOA, a process for determining how a program is accomplishing its mission, goals, and objectives through the delivery of products, services, or processes. Personal Property - For property tax purposes in Arizona, personal property is designated as all types of property except land, buildings or other real property improvements. Taxable personal property includes movable items used for agricultural, commercial, industrial or rental-residential purposes. Personal property is not attached permanently to real property and may be removed by its owner without damage to the real property. Mobile homes are also personal property unless the owners file an affidavit affixing the mobile home to their real property. Pledged Revenues - These are moneys obligated for the payment of debt service and the making of other deposits required by the bond contract. Gross pledge or gross revenue pledge - A pledge that all revenues received will be used for debt service prior to deductions for any costs or expenses. Net pledge or net revenue pledge - A pledge that net revenues will be used for payment of debt service. Primary Property Taxes and Values - Primary or "limited" values are used to calculate primary property taxes which are collected to fund the maintenance and operation of school districts, community college districts, counties, cities and State government. Primary values and taxes are both "limited" as to how much they can increase if no changes have been made to the property. Program - A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible. Program Budget - A budget which allocates money to the functions or activities of a government rather than to specific items of cost to specific departments. Program Funding Report (PFR) - Reports prepared by departments for each program they offer to show how their programs align with the County’s Strategic Priority Areas. Every PFR is reviewed and evaluated by the County Manager and the Board of Supervisors to assist with funding recommendations as part of the budget process each year. Program Performance Budget - A method of budgeting whereby the services provided to the residents are broken down into identifiable service programs or performance units. A unit can be a department, a division or a workgroup. Each program has an identifiable service or output and objectives to effectively provide the service. The effectiveness and efficiency of providing the service by the program is measured by performance indicators. Program Revenue - Revenues earned by a program including fees for services, license and permit fees, and fines. Property Tax System - Arizona's property tax system is unique in that it uses two types of property values for taxing purposes, primary and secondary (see definitions of each). Property taxes are applied to each $100 of assessed valuation on real and personal property. The total FY2014 property tax rate for the Coconino County General Fund is .5466 per $100. Coconino County, Arizona FY14 Adopted Budget 515 Glossary Proposed Budget - A plan of financial operations submitted by the County Manager to the Board of Supervisors. This plan reflects estimated revenues, expenditures, transfers, departmental goals, objectives, and performance/workload indicators. Proprietary Funds - Sometimes referred to as “income determination,” “non-expendable,” or “commercialtype” funds. They are used to account for a government’s ongoing organizations and activities that are similar to those often found in the private sector (enterprise and internal service funds). Revenues and expenses (not expenditures) are accounted for on the full accrual basis. Public Hearing - An open meeting regarding proposed operating or capital budget allocations that provides citizens with an opportunity to voice their views on the merits of the proposals. Purpose - A broad statement of the goals in terms of meeting public service needs that a department is organized to meet. Real Property - Real estate, including land and improvements (buildings, fencing, paving) classified for purposes of assessment. Regressive Tax - A tax that is relatively more burdensome on lower-income households. Reserves - Fund balances that cannot be used for recurring expenditures but are available for emergency or one -time expenditures. Reserves For Unforeseen Contingencies - Funding for nonrecurring, unanticipated expenditures; the funds protect the local government from having to issue short-term debt to cover such needs. Residual Equity Transfer - A one-time transfer of cash from an existing fund to a new fund would fall under the definition of a non-capitalized asset residual equity transfer. Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Resources - The total amount available for appropriation including estimated revenues, fund transfers, and beginning fund balances. Revenue - An increase in assets or financial resources. Revenue Bond - A bond that is payable from a specific source of revenue and to which the full faith and credit of an issuer with taxing power is not pledged. Revenue bonds are payable from identified sources of revenue and do not permit the bondholders to compel taxation or legislative appropriation of funds not pledged for payment of debt service. Pledged revenues may be derived from operation of the financed project, grants and excise or other specified non-ad-valorem taxes. Revenue Neutral Position - A position is considered to be revenue neutral when its expenditure impact, i.e., its total cost, is directly offset by the generation of incremental (or "new") revenue. Roadrunner - The Sedona transit system. Salary Savings - The reduced expenditures for salaries that result when a position remains unfilled for part of a year or when a more senior employee is replaced by a newer employee at a lower salary. Secondary Property Taxes and Values - Secondary or "full cash" values are synonymous to market values. They are used to calculate secondary property taxes to support voter-approved budget overrides, bond issues and other debt service, such as special districts. Coconino County collects secondary taxes for the Library District Fund, Fire District Assistance Fund and Flood Control District. Service Area - These are made up of departments with similar goals and priorities with a common purpose and common issues to address. Service Level - Services or products which comprise actual or expected output of a given program. Focus is on results, not measures or workload. Source of Revenue - Revenues are classified according to their source or point of origin. Special Assessment - A tax or levy customarily imposed against only those specific parcels of real estate that will benefit from a proposed public improvement like a street or sewer. Special Districts - An independent government unit organized to perform a single governmental function or a restricted number of related functions. Special districts usually have the power to incur debt and levy taxes; certain types of special districts are entirely dependent upon enterprise earnings and cannot impose taxes. Examples of special districts are water districts, drainage districts, paving districts, flood control districts, hospital districts and fire protection districts. Coconino County, Arizona FY14 Adopted Budget 516 Glossary Special Revenue Fund - A governmental fund used to account for revenues legally earmarked for a particular purpose. For example, if revenues from a hotel/motel occupancy tax are earmarked for tourism and convention development, a hotel/motel tax fund would account for the revenues and expenditures associated with such purposes. SRP In-Lieu Contribution - The Salt River Project (SRP), a quasi-governmental agency in Arizona, pays a "contribution" to the County as prescribed by State statute based upon the current tax rates. State Shared Sales Tax - Sales Tax collected by the State and distributed to cities and counties based on a formula set by State statute. Strategic Advance - A meeting of the Board of Supervisors, Elected Officials, and Leadership Team to develop strategies for becoming a high performance organization. Strategic Priority Area - An area of focus identified by the County Leadership that expresses the key outcomes that matter to citizens, in terms that citizens might use. Strategies - Approaches chosen to achieve a Strategic Priority Area. Supplemental Appropriation - An additional appropriation made by the government body after the budget year has started. In Coconino County, this is accomplished by process of budget amendment approved by the Board of Supervisors. Target Budget - Desirable expenditure levels provided to departments in developing the coming year’s recommended budget; based on the prior year’s Adopted Budget, excluding one-time expenditures, projected revenues and reserve requirements. Tax Levy - The resultant product when the tax rate per one hundred dollars of assessed value is multiplied by the tax base. Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefits of the people. This term does not encompass special assessments. Tentative Budget - A preliminary adoption of the budget that sets the expenditure “ceiling” that legally cannot be exceeded during a given fiscal year. Tipping Fees - The cost for use of solid waste facilities charged to individual users. This may be levied on tonnage or cubic foot or cubic yard of solid waste. In Coconino County the tipping fees are levied by the cubic yard and do not cover the entire cost of solid waste handling. Title III - A portion of National Forest Fee revenue allocated by the board. Title V - Subsidized employment to those 55 and over to train in new skills and reenter the workforce. Transfers In/Out - Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Unawarded Grants - Budgeted capacity for new or continued State and Federal funding that has not been awarded at the time of budget adoption. Unencumbered Fund Balance - Amount of an appropriation neither expended nor encumbered; generally available for future purposes. User Fees/Charges - Fees imposed for direct receipt of a public service on the party receiving the service. VanGo - The Flagstaff ADA compliant para-transit system. Variable Cost - A cost that increases or decreases relative to increases/decreases in the amount of service provided. Vehicle License Tax - Also known as Auto-Lieu, a tax paid to the State by drivers when registering vehicles as part of the total registration cost, a portion of which is returned to the counties by the State. Working Cash - Excess of readily available assets over current liabilities; cash-on-hand equivalents which may be used to satisfy cash flow needs. Workload Indicator - A unit of work to be done (for example, number of permit applications received/ processed, number of criminal investigations, etc.) Zero-based Budgeting - Zero-based budgeting is a method by which decision makers conduct an annual evaluation of each program’s purpose and priority, weighing it against all other spending possibilities; as a consequence of this evaluation, decision makers may decide not to renew funding for an existing program, or opt to fund an enhanced spending package, provide for another decision unit, or to provide base level funding for an entirely new initiative. Coconino County, Arizona FY14 Adopted Budget 517 Acronym List ACRONYM DEFINITION 4FRI ..........................................................Four Forest Restoration Iniative ACJC .........................................................Arizona Criminal Justice Commission ADA ..........................................................Americans with Disabilities Act ADEQ ........................................................Arizona Department of Environmental Quality ADHS ........................................................Arizona Department of Health Services ADOH .......................................................Arizona Department of Housing ADOT ........................................................Arizona Department of Transportation ADR ..........................................................Alternate Dispute Resolution AHCCCS ...................................................Arizona Health Care Cost Containment System AIMS .........................................................Arizona’s Instrument to Measure Standards ALTCS .......................................................Arizona Long Term Care System AOC ..........................................................Administrative Office of the Courts APS ...........................................................Arizona Public Service ARRA ........................................................American Recovery and Reinvestment Act ARS ...........................................................Arizona Revised Statutes ASRS .........................................................Arizona State Retirement System ASU ...........................................................Alcohol Stabilization Unit BFO ...........................................................Budgeting for Outcomes BIA ............................................................Bureau of Indian Affairs BLM ..........................................................Bureau of Land Management BOS ...........................................................Board of Supervisors CAFR ........................................................Comprehensive Annual Financial Report CAMA .......................................................Computer Assisted Mass Appraisal CASA .........................................................Citizens Against Substance Abuse CBBC.........................................................Collaborating to Build Better Communities CCAO ........................................................Coconino County Attorney's Office CCC&Y ......................................................Coconino Coalition for Children and Youth CCCSD ......................................................Coconino County Community Services Department CDBG ........................................................Community Development Block Grant CECE.........................................................Citizen Empowerment and Community Engagement CERT ........................................................Community Emergency Response Team CES ...........................................................Cooperative Extension Services CEV ...........................................................Community Economic Vitality CI ..............................................................Community Initiative CID............................................................County Improvement District CIP ............................................................Capital Improvement Plan CJ ..............................................................Criminal Justice CJCC .........................................................Criminal Justice Coordinating Council CJI ............................................................Criminal Justice Integration CNR ..........................................................Cultural and Natural Resources COLA ........................................................Cost of Living Adjustment COP ...........................................................Certificate of Participation CORP ........................................................Corrections Officer Retirement Plan CPOS .........................................................Coconino Parks and Open Space Coconino County, Arizona FY14 Adopted Budget 518 Acronym List ACRONYM DEFINITION CPWAC .....................................................Coconino Plateau Water Advisory Council CREC ........................................................Coconino Rural Environmental Corps CV .............................................................Community Vitality DES ...........................................................Department of Economic Security DOR ..........................................................Department of Revenue DPS ...........................................................Department of Public Safety EAP ...........................................................Employee Assistance Program ECoNA ......................................................Economic Collaborative of Northern Arizona EDA ..........................................................Economic Development Assessment EDC...........................................................Economic Development Council EDMS .......................................................Electronic Document Management System EEC ...........................................................Economic Estimates Commission EECBG ......................................................Energy Efficiency and Conservation Block Grant EGAD ........................................................Employee Growth and Development EOC...........................................................Emergency Operations Center EORP ........................................................Elected Officials Retirement Plan ERE ...........................................................Employee Related Expenditures ESA ...........................................................Educational Services Agency EV&D ........................................................Economic Vitality and Development FACTS .......................................................Family and Community Teaming for Students FARE ........................................................Fines, Assessments, Restitution Enforcement Program FCP ...........................................................Flagstaff Cultural Partners FDAT ........................................................Fire District Assistance Tax FEMA........................................................Federal Emergency Management Association FMP ..........................................................Facilities Master Plan FMPO .......................................................Flagstaff Metropolitan Planning Organization FMAP ........................................................Federal Medical Assistance Percentages FMS ..........................................................Financial Management System FTCP .........................................................Fort Tuthill County Park FTE ...........................................................Full Time Equivalent FUSD ........................................................Flagstaff Unified School District FY..............................................................Fiscal Year GAAP ........................................................Generally Accepted Accounting Principles GASB ........................................................Government Accounting Standards Board GDP ..........................................................Gross Domestic Product GED ..........................................................General Equivalency Diploma GF .............................................................General Fund GFFP .........................................................Greater Flagstaff Forest Partnership GFOA ........................................................Government Finance Officers Association GIS ............................................................Geographic Information Systems HR ............................................................Human Resources HURF .......................................................Highway User Revenue Fund IGA ...........................................................Intergovernmental Agreement IFC ............................................................Integrated Family Court Coconino County, Arizona FY14 Adopted Budget 519 Acronym List ACRONYM DEFINITION IT ..............................................................Information Technology JC ..............................................................Justice Court KKONA .....................................................Kinship Kare of Northern Arizona KVID .........................................................Kachina Village Improvement District LGA ...........................................................Local Government Assessment MG ............................................................Master Gardener MOE..........................................................Maintenance of Effort NACASA ...................................................Northern Arizona Center Against Sexual Assault NACOG .....................................................Northern Arizona Council of Governments NAIPTA ....................................................Northern Arizona Intergovernmental Public Transportation Authority NAPEBT ...................................................Northern Arizona Public Employee Benefit Trust NAREG .....................................................Northern Arizona Renewable Energy Purchasing Group NAU ..........................................................Northern Arizona University NM ............................................................National Monument NP .............................................................National Park NPV...........................................................Net Present Value NRA ..........................................................National Recreation Area OD.............................................................Organizational Development O&FH .......................................................Organizational and Fiscal Health PC .............................................................Personal Computer PF..............................................................Public Fiduciary PFR ...........................................................Program Funding Report PH ............................................................Public Health PHSD ........................................................Public Health Services District PILT ..........................................................Payment in Lieu of Taxes PIO ............................................................Public Information and Outreach PS ..............................................................Public Safety PSRS .........................................................Public Safety Retirement System RAC ...........................................................Resource Allocation Committee RANNA .....................................................Resource Action Network Northern Arizona RFP ...........................................................Request for Proposal RPI ............................................................Rural Policy Institute RTAC ........................................................Rural Transportation Advisory Council SEDI .........................................................Sustainable Economic Development Initiative SPA ...........................................................Strategic Priority Area SRP ...........................................................Salt River Project SRS ...........................................................Secure Rural Schools TGC ...........................................................The Guidance Center TNT ...........................................................Truth in Taxation UWNA ......................................................United Way of Northern Arizona VITA .........................................................Volunteer Income Tax Assistance VLT ...........................................................Vehicle License Tax WIA...........................................................Workforce Investment Act WIC ...........................................................Women, Infants, and Children Coconino County, Arizona FY14 Adopted Budget 520 Index 521 Index Accounting, Basis of, 42 Acronyms, List of, 518 Adult Probation, 187-196 Agency Funds, Description, 44 All Funds - Summary Financial Statements, 50 Alphabetical Quick Reference by Department, 7 Amendments, Budget, Policy, 38 Analysis of Expenditures, All Funds Detail by Function, 68 Analysis of Expenditures, 68-77 Analysis of Revenues, All Funds Detail by Category, 57 Analysis of Revenues, 57-67 Appointed Officials, 14 Assessor, 145-154 Auto-Lieu Taxes, Revenues, Analysis of, 62 Basis of Accounting, 42 Basis of Budgeting, 42 Board of Supervisors, 11, 122-129 Budget Amendments, Policy, 38 Budget Management Policies, 37-40 Budget Resolution, 10 Budget Summary, 23 Budgeted Expenditure Carryovers, Policy For, 39-40 Budgeting, Basis of, 42 Capital Budget, 470 Capital Budget Policies, 35 Capital Planning, 481 Capital Projects Funds, Description, 43 Capital Projects Funds, Reserves, 79 Career Center, 307-316 Carryovers, Policy For, 39-40 Changes in Personnel, 95 Charges for Services, General Fund, Revenue Assumptions, 84 Charges for Services, Revenues, Analysis of, 65 Citizens, Letter to, 16 Clerk of the Superior Court, 197-205 Community Development Department, 347-357 Community Development, Service Area Summary, 345-346 Community Profile - County Services, 25-26 Community Profile - Employment and Economy, 31 Community Profile - Geography and Land Use, 27 Community Profile - History and Government, 24 Community Profile - Housing, 32 Community Profile - Tribal Lands, 30 Community Profile - Population Profile, 28-29 Community Profile - Unincorporated Populations, 29 Community Services, 317-331 Constable, 206-209 Contributions, General Fund Revenue Assumptions, 84 Contributions, Revenues, Analysis of, 66 County Attorney, 210-224 County Employment, 31 County Geography, 27 County Government, 24 County History, 24 County Housing, 32 County Land Use, 27 County Manager, 130-144 Coconino County, Arizona FY14 Adopted Budget 522 Index County Officials, 11 County Population Profile, 28-29 County Population, Unincorporated, 29 County Sales Tax, 61 County Sales Tax, General Fund, Revenue Assumptions, 83 County Services, 25-26 County Tribal Lands, 30 Culture and Recreation, Expenditures, Analysis of, 71-72 Debt Management, Policy, 98 Debt Planning, Future, 99 Debt Principle Outstanding, 98-99 Debt Service Funds, Description, 43 Debt Service Funds, Reserves, 79 Debt Service, Expenditures, Analysis of, 74 Debt Service, Payments, 99 Debt, County, 98 Debt, Per Capita, 99 Debt, Policies, 36 Debt, Special Districts, 98-99 Department Expenditures by Function and SPA, 48-49 Department, Alphabetical Quick Reference by, 7 Departmental Responsibilities, 38-39 Distinguished Budget Presentation Award, 3 Districts, Supervisory, 12 Education, Expenditures, Analysis of, 74 Elected Officials, 11 Employment in the County, 31 Expenditure Budget, Total, 88 Expenditure Limit Growth, 41 Expenditure Limit, 41 Expenditures by Function, Department, 48 Expenditures, Analysis of, 68-77 Expenditures, Capital Projects Funds, Analysis of, 69-74 Expenditures, Carryover Policy, 39-40 Expenditures, Culture and Recreation, Analysis of, 71-72 Expenditures, Debt Service, Analysis of, 74 Expenditures, Education, Analysis of, 74 Expenditures, General Fund, Analysis of, 69-74 Expenditures, General Government, Analysis of, 69 Expenditures, Health, Analysis of, 72 Expenditures, Highways and Streets, Analysis of, 71 Expenditures, Public Safety, Analysis of, 70 Expenditures, Sanitation, Analysis of, 73-74 Expenditures, Special Revenue Funds, Analysis of, 69-74 Expenditures, Welfare, Analysis of, 73 Facilities Management, 414-423 Fees, Fines, and Forfeits, General Fund Revenue Assumptions, 84 Fees, Fines, and Forfeits, Revenues, Analysis of, 63 Fiduciary Funds, Description, 44 Finance, 424-431 Financial Planning, 101-107 Financial Statements, Summary, All Funds, 50 Financial Statements, Summary, General Funds, 51 Financial Statements, Summary, Highway User Revenue Fund, 52 Financial Statements, Summary, Jail District Fund, 53 Financial Statements, Health and Public Health Service District Funds, 55 Financial Statements, Summary, Non-Major Funds, 56 Coconino County, Arizona FY14 Adopted Budget 523 Index Financial Statements, Summary, Parks & Open Space Debt Service Fund, 54 Fire Districts, 461 Fiscal Policy, 34-36 Flagstaff Justice Court, 225-229 Flood Control District, 465 Fredonia Justice Court, 230-234 FTE Listing, 96 Fund Types, 43-45 Funding Contracts with Outside Agencies, 37-38 FY14 Timeline, 111 General Fund Expenditures, Analysis, 69-74 General Fund Support for Other Programs, 90-91 General Fund, Description, 43 General Fund, Ten-Year Financial Summary FY13-FY22, 81-82 General Fund, Operating Budget, 80 General Fund, Reserves, 78 General Fund, Revenue Assumptions, 83-84 General Fund, Revenue Projections, 86-87 General Fund, Revenues, by Percentage, 85 General Funds - Summary Financial Statements, 51 General Government, Expenditures, Analysis of, 69 General Government, Service Area Summary, 120-121 Geography of the County, 27 Glossary, 508 Government of the County, 24 Governmental Funds, Description, 43 Health and Social Services, Service Area Summary, 305-306 Health Expenditures, Analysis of, 72 Highway User Revenue Fund - Summary Financial Statements, 52 Highway User Revenue Fund, Description, 45 Highway User Revenue Fund, Revenue, Analysis of, 65 Highways and Streets, Expenditures, Analysis of, 71 History of the County, 24 Housing in the County, 32 How Policies Guide County Management and the Budget, 33 How this Document is Organized, 8-9 Human Resources, 432-448 Information Technology, 449-457 Interest on Investments, General Fund Revenue Assumptions, 84 Intergovernmental Revenues, Analysis of, 63-65 Internal Service Funds, Description, 43, 46 Internal Services, Service Area Summary, 412-413 Investment Income, Revenues, Analysis of, 66 Investment Trust Funds, Description, 44, 46-47 Jail District - Summary Financial Statements, 53 Jail District (Sheriff), 276-287, 466 Jail District Fund, Description, 45 Justice Court, Flagstaff, 225-229 Justice Court, Fredonia, 230-234 Justice Court, Page, 235-239 Justice Court, Williams, 240-244 Justice System, Service Area Summary, 185-186 Juvenile Court Services, 245-258 Kachina Village Improvement District, 358-365, 466 Land Use, 27 Leadership Philosophy, County, 13 Legal Defender, 259-266 Coconino County, Arizona FY14 Adopted Budget 524 Index Letter to the Citizens, 16 Library District, 462 Licenses and Permits, General Fund Revenue Assumptions, 83 Licenses and Permits, Revenues, Analysis of, 63 Major Funds, Description, 44 Miscellaneous, General Fund Revenue Assumptions, 84 Miscellaneous, Revenues, Analysis of, 66 Mission Statement, County, 13 Non-Departmental, 182-183 Non-Major Funds - Summary Financial Statements, 56 Non-Major Funds, Description, 45 Officials, County, 11 Operating Budget Policies, 34 Operating Budget, General Fund, 80 Organization Chart, County, 15 Organizational Full-Time Equivalents, 96 Other Financing Sources, Revenues, Analysis of, 66 Other Intergovernmental Revenue, General Fund Assumptions, 84 Page Justice Court, 235-239 Parks and Recreation, 366-389 Personnel, Changes in, 95 Policies that Guide the Budget, 33-40 Policies, Budget Amendments, 38 Policies, Budget Management, 37-40 Policies, Budgeted Expenditure Carryovers, 39-40 Policies, Capital Budget, 35 Policies, Debt, 36 Policies, Departmental Responsibilities, 38-39 Policies, Funding Contracts with Outside Agencies, 37-38 Policies, How they Guide the County Management and the Budget, 33 Policies, Operating Budget, 34 Policies, Reserve, 36 Policies, Revenue, 35 Policy Requirements of the Budget, 33 Policy, Debt Management, 98 Policy, Fiscal, 34-36 Population Profile, 28-29 Population, Unincorporated, of the County, 29-30 Primary Property Tax, General Fund Revenue Assumptions, 83 Primary Property Tax, Revenue, Analysis of, 59 Principle, Outstanding Debt Service, 98-99 Property Tax, Changes, Past to Present, 59-60 Property Tax, Primary, Description, 59 Property Tax, Revenues, Analysis of, 58-61 Property Tax, Secondary, Description, 60 Proprietary Funds, Description, 43 Public Defender, 267-275 Public Health Services District, 332-343, 464 Public Safety, Expenditures, Analysis of, 70 Public Works, 390-410 Recorder, 155-163 Reserve Policies, 36 Reserves, 78-79 Resolution, Budget, 10 Responsibilities, Department, 38-39 Revenue Assumptions, General Fund, 83-84 Revenue Policies, 58 Coconino County, Arizona FY14 Adopted Budget 525 Index Revenue Projections, General Fund, 86-87 Revenue Sources, Chart of, 67 Revenues by Percentage, General Fund, 85 Revenues, Analysis of, All Funds by Category, 57 Revenues, Analysis of, 57-67 Revenues, Analysis of, Top Ten Revenue Sources, 67 Road Improvement Districts, 463 Sales Tax, County, Description, 61 Sanitation, Expenditures, Analysis of, 73-74 Secondary Property Tax, Revenues, Analysis of, 60-61 Secure Rural Schools and Community Self Determination Act, 97 Service Area Summary, Community Development, 345-346 Service Area Summary, General Government, 120-121 Service Area Summary, Health and Social Services, 305-306 Service Area Summary, Internal Services, 412-413 Service Area Summary, Justice System, 185-186 Services Provided by Other Agencies, 26 Services, County, 25-26 Sheriff, 276-287 Special Assessments, Revenues, Analysis of, 62 Special Revenue Funds, Description, 43 Special Revenue Funds, Reserves, 78 Special Taxing Districts, 458 SRP Contribution, General Fund Revenue Assumptions, 84 State Budget Document, 485 State Budget Impacts, 94 State Legal Requirements of the Budget, 33 State Shared Sales Tax, Revenue, Analysis of, 64 Strategic Budget and Financial Planning, 100 Summary Financial Statements, All Funds, 50 Summary Financial Statements, General Funds, 51 Summary Financial Statements, Highway User Revenue Fund, 52 Summary Financial Statements, Jail District Fund, 53 Summary Financial Statements, Health and Public Service Health District Funds, 55 Summary Financial Statements, Non-major Funds, 56 Summary Financial Statements, Parks & Open Space Debt Service Fund , 54 Summary, Budget, 23 Superintendent of Schools, 164-173 Superior Court, 288-303 Supervisory Districts, Map of, 12 Support for Other Programs, General Fund, 90-91 Table of Contents, 4-6 Tax Rates, 467-469 Taxes, Property, 58-61 Taxes, Revenues, Analysis of, 58-62 Taxes, State Shared Sales, 64 Ten Year Financial Summary, General Fund, 81-82 Top Ten Revenue Sources, 67 Transfers In and Out, General Fund, 90-91 Transfers In, General Fund Revenue Assumptions, 84 Treasurer, 174-181 Tribal Lands, 30 Tusayan Special Lighting District, 466 Unincorporated Population of the County, 29-30 Values Statement, 13 Vehicle License Tax, 62 Vehicle License Tax, General Fund Revenue Assumptions, 83 Coconino County, Arizona FY14 Adopted Budget 526 Index Welfare, Expenditures, Analysis of, 73 Williams Justice Court, 240-244 Coconino County, Arizona FY14 Adopted Budget 527 Coconino County Property Tax Supervisory Districts The FY 2014 (Tax Year 2013) primary property tax rate for Coconino County is $0.5466 per $100 of assessed value. COCONINO COUNTY Fiscal Year 2014 Budget Brief The total property taxes levied by the Coconino County Board of Supervisors for County‐wide taxing districts will decrease (between FY13 and FY14) by over $800,000 across the county. The FY2014 Budget for Coconino County is $229,565,178 As the ex‐officio tax collector, the Coconino County Treasurer collects property tax on behalf of all governmental agencies, educational agencies, fire districts, and other special districts in the County and distributes the taxes to these agencies. FY2014 Budget by Strategic Priority Area Cultural & Natural Resources ‐ 5% The Coconino County General Fund receives approximately 6 cents of every property tax dollar collected. Community Vitality ‐ 12% Economic Vitality & Development ‐ 1% Where does my tax dollar go? Public Safety ‐ 50% Education ‐ 66% Other Special Districts 11% Cities and Towns 9% Coconino Coconino County County General Special Districts Fund ‐ 6% 8% Note: Tax rates vary depending on where a parcel is located. Special district taxes depend on the taxing jurisdictions in each area. The break‐ down above is for all taxes levied in Coconino County in Tax Year 2013. The County Board of Supervisors levies special district taxes for the County‐wide Library District and Public Health Services District. The Flood Control Special District is not County‐wide. For more information on Coconino County property taxes, please visit the Treasurer’s website at www.coconino.az.gov/treasurer. For more information on property valuation in Coconino County, please visit the Assessor’s website at www.coconino.az.gov/assessor. Coconino County Board of Supervisors District I: Art Babbott District II: Elizabeth C. Archuleta, Chairperson District III: Matthew G. Ryan, Vice Chairperson District IV: Mandy Metzger District V: Lena Fowler 219 E. Cherry Avenue Flagstaff, AZ 86001 Ph: 928‐679‐7120 Toll‐free: 877‐679‐7120 Public Health ‐ 10% Organizational & Fiscal Health ‐ 22% Mission Statement Coconino County is a land of vast and endless beauty, home to many cultures. With energy and enthusiasm, we commit to:  Conscientiously serve our community and provide our citizens with accessible local government;  Provide the most effective and efficient delivery of services;  Challenge, recognize and support our employees because they are the backbone of the County;  Protect, preserve and care for our environment. In our second century of public service, we envision a citizenry and staff that is proud of their local government and its accomplishments. We look forward to the future and are confident that by working together in an atmosphere of cooperation and trust, we will meet each new challenge with creativity and integrity. www.coconino.az.gov 528 Coconino County FY14 Budget County Revenues Budget Development Coconino County uses a long‐term planning process to balance our budget. The goal is to align our recurring revenues with recurring expenditures to provide a consistent level of service delivery during economic downturns. To do this, the County employs the following budgeting processes: General Fund Budget Summary July 1, 2013—June 30, 2014 Major Revenue Sources State Shared Sales Tax Local Sales Tax Property Taxes Payment in Lieu of Taxes Secure Rural Schools Highway User Revenue Fund Jail District Bed Rentals      Established 10‐year financial plans Aligned revenue types with expenditures Budgeted employee related costs to recessionary levels Paid debt savings over $500K in interest payments Built prudent reserves: revenue smoothing, emergency reserves and repair and replacement  Instituted a Compensation Plan that targeted turnover costs of more than $8 million  Planned for our future with a Facilities Master Plan and IT Strategic Plan  Continuing development of strategic budgeting techniques F Y14 B udge ted R ev enu e All Fund: Revenues by Type Property Tax ‐ 10.9% Other ‐ 27.1% Other Taxes ‐ 30.5% Coconino County FY2014 Budget Once again, Coconino County built on the history of success with long term financial planning to adopt a balanced budget. The first step in developing the budget for FY14 involved reviewing revenue and expenditure forecasts, utilizing a 10‐year plan for each major fund and determining the available resources. Other key considerations for the FY14 budget were:     The steadily recovering economy Compensation challenges New “normal” level of revenues Planning for future major decisions, including transportation, County parks and open spaces  Continue the same fiscal discipline used in the previous five years  Develop prioritized annual work plans  Invest in aging technology and facilities to increase efficiency Outlook from the Governor’s Office Overall impact of budget shifts from the Sate of Arizona to Coconino from 2008‐2014 = $7,164,391 With Arizona’s revenue growth at 5.1 percent, the State expects to collect about $180 million above projected budget forecasts. However, the State’s budget is projected to have a structural deficit for FY2014 and FY2015, but is expected to recover in FY2016. Issues Expected to Surface  K‐12 education funding and districts sponsoring charter schools  DES and the increased number of children in out‐of‐home care  Increased prisoner population and incarceration costs  Inadequate information technology systems at State agencies  Capital needed to fix and build State facilities Investment Income ‐ 0.4% State Sha red Sales T ax Sales T ax Prop erty T ax es Ind irect C ost Reco very O ther Tax es Intergo vern m ental Reven u e Ch arge s fo r Se rvices Fines, Fees, a nd Fo rfeits Licenses an d Perm its Investm ent Inco m e Co ntrib u tio ns O ther To ta l G ene ral Fun d R ev enu e $ 19,6 76 ,8 8 8 12 ,6 91,7 79 8 ,9 03 ,32 6 3,6 7 7,6 17 3,50 0,110 1,4 0 8,96 0 1,5 4 0,717 1,10 8 ,6 50 90 2 ,50 0 24 8 ,8 6 1 13 0,150 108 ,9 4 4 $ 5 3 ,8 9 8,5 0 2 FY2014 General Fund Expenditures & Support Fines, Fees & Forfeits ‐ 1.0% Internal Services ‐ 24% Parks, Roads & Community Development ‐ 7% Charges for Services ‐ 6.7% Licenses & Permits ‐ 1.0% Intergovernmental Revenues ‐ 22.4% Includes State and Federal Grants and State Shared Sales Taxes Includes County Sales Taxes and Vehicle License Taxes All Fund Revenues Property Tax $ 19,123,834 Other Taxes 53,463,912 Licenses & Permits Intergovernmental Revenue 1,673,532 39,378,200 Charges for Services 11,715,768 Fines, Fees & Forfeits 1,871,750 Investment Income 718,099 Other Total FY14 Revenues Justice System ‐ 45% 47,536,212 $ 175,481,307 Health & Social Services ‐ 12% Justice System Sheriff, Courts, County Attorney, and Public Defender General Government ‐ 12% General Government Board of Supervisors, County Manager, Assessor, Recorder, Treasurer, and Superintendent of Schools Parks, Roads & Community Development Park Maintenance, Solid Waste, and Building Programs Health & Social Services Public Health Services District and Community Services Programs Internal Services IT, Human Resources, Facilities Management, and Finance Services 529