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  • Glossary of Terms and Acronyms

    Accounting Method (Accrual Basis & Modified Accrual Basis) - Under the accrual method, revenues are recognized when they are earned, and expenses are recognized when they are incurred. The budgets of the proprietary funds are presented using the accrual basis. Under a modified accrual method, revenues are recognized when they are measurable and available to finance expenditures. Expenditures, on the other hand, are generally recognized when incurred. (Exceptions to this policy are principal and interest expenditures on general long term debt which are budgeted either when due, or in period 12 (June), if the due date falls early in the subsequent fiscal year.) The budgets of the governmental funds are presented on a modified accrual basis.

    Activity - An effort of a department that contributes to the achievement of a program objective. The smallest operational element of a strategic budget, organized as follows:
    • Program
    • Service
    • Activity

    Ad Valorem Tax - A tax based on the value of property.

    ADA - Americans with Disabilities Act - An enactment to protect the employment and accessibility rights of disabled individuals.

    ADP - Automatic Data Processing - A fully automated and integrated Payroll, HR and Benefits system which Pima County began using in late 2014.

    Adopted Budget - Per ARS §42-17105, the Board of Supervisors shall “....finally determine and adopt estimates of proposed expenditures” and such “adopted estimates” shall “constitute the budget of the County .... for the current fiscal year.” Per statute, this must be done on or before the fourteenth day before the day on which the Board levies taxes (which, in turn, must be done on or before the third Monday in August each year).

    AFCAP - Actual Full Cost Allocation Plan - The plan that identifies the costs of support services provided by the central service departments of Pima County to its operating departments and special revenue, internal service, and enterprise fund departments. The AFCAP for a given fiscal year is based on the actual expenditures of the prior fiscal year. The plan is prepared annually by the Financial Control & Reporting Division of the Department of Finance and Risk Management.

    AGAVE - Software used by Pima County Superior Court and Clerk of the Superior Court, primarily for case management, calendaring, arbitration tracking and statistical data collection of criminal, civil, and family law cases.

    AHCCCS - Arizona Health Care Cost Containment System - The Arizona Medicaid alternative program that provides prepaid (capitation rate) health care for eligible citizens through health maintenance organizations or fee for service programs.

    Alcoholic Beverage License Revenue - Intergovernmental revenue from the State of Arizona, whereby Pima County receives $3,000 each time a new liquor license is granted to a business operating in the unincorporated area of the county.

    ALTCS - Arizona Long Term Care System - The Arizona Medicaid alternative program for long term care added to the AHCCCS program effective January 1, 1989.

    AMS Advantage - Computerized central data system that performs the County's accounting and financial reporting functions.

    Annualized Cost - Operating cost incurred at annual rates for a portion of the prior fiscal year and which must be incurred at similar rates for the entire twelve months of the succeeding fiscal year.

    Antiracketeering Fund - A group of special revenue funds administered pursuant to ARS §13-2314.03. The County Attorney and the Sheriff administer their own antiracketeering funds. The County Attorney’s fund includes funds held for other local law enforcement agencies. Racketeering is defined as any illegal act committed for financial gain.

    AOC Retirement Plan - Administrative Office of Courts Retirement Plan - A qualified pension plan under the Corrections Officer Retirement Plan (CORP) that provides retirement and other benefits to County judiciary probation, surveillance, and juvenile detention officers. The AOC Retirement Plan is administered by the Public Safety Personnel Retirement System (PSPRS).

    Appropriation - A legal authorization granted by the County Board of Supervisors to make expenditures/expenses and to incur obligations for specific purposes during a fiscal year.

    Appropriation Unit - A budgetary Chart of Accounts element in the County’s financial and budgeting systems that comprises the budget for a group of objects, such as Personnel Services. Use of the Appropriation Unit enforces budgetary controls at the Department level. When the entire budget for a group of objects (appropriation unit) has been used, no additional expenses can be charged or encumbered to that appropriation unit without increasing its budget. Moving budgetary authority from one Appropriation Unit to another is handled through the Planning and Budgeting System.

    ARRA - American Recovery and Reinvestment Act - Federal legislation enacted during February 2009 to speed the nation's economic recovery, create and save jobs, and provide services to people affected by the recession. The economic stimulus measures provided by the ARRA include investment in the areas of community and economic development, infrastructure, human services, transportation, and workforce development.

    ARS - Arizona Revised Statutes - The revision and codification of the laws of the state of Arizona of a general or public nature and enacted into law as the Arizona Revised Statutes, Laws 1955, Third Special Session, Chapter 3.

    ASRS - Arizona State Retirement System - A defined benefit plan as described in section 414(j) of the Internal Revenue Code that provides retirement and other benefits to state employees and employees of participating state political subdivisions not covered by one of the Public Safety Personnel Retirement System (PSPRS) plans. Most Pima County employees are members of the ASRS.

    Assessed Valuation - An annual determination of the just or fair value of real estate or other property by the County Assessor and the Arizona Department of Revenue as a basis for levying taxes.

    Assessment Ratio - The percentage factor determining the taxable value of property for each of the various legal classes in Arizona. Ratios are set by the State Legislature. The table “Assessment Ratios By Class For Tax Years 2011–2015” presented in this section shows a history of assessment ratios.

    Banner-University Medical Center South - The hospital, formerly known as Kino Community Hospital and later as University of Arizona Medical Center - South Campus, is operated by Banner Health under a lease agreement with the County.

    Base Budget - The base budget is the prior year’s budget adjusted for known financial changes, such as the annualization of approved prior year supplemental packages and prior year salary and benefit adjustments.

    Board of Deposit - The Board of Supervisors, sitting as the Board of Deposit, designates the servicing bank for the deposits of state and County monies. ARS §35-325 specifies the requirements and procedures which govern the conduct of this board.

    Bond - A written promise to pay a specified sum of money (called the face value or principal amount) at a specified date in the future (called the maturity date), together with periodic interest at a specific rate.

    Bond Implementation Ordinances - Ordinances Nos. 1997-35, 1997-80, 2004-18, and 2006-29 that schedule the sale of bonds authorized by Pima County voters in the May and November 1997 bond elections, the May 2004 bond election, and the May 2006 bond election. These ordinances also establish basic parameters as to how the County will program capital improvements funded with bond revenues. Compliance with these restrictions is governed by Truth in Bonding ordinances, which provide specific guidance on bonding disclosure, accountability, and implementation.

    Bond Principal - The face value of a written promise to pay a specified sum of money at a specified date(s) in the future, called the maturity date(s).

    Branch - A Branch consists of two categories: Pima County or Agency. All accounting entities are defined as one or the other and are summarized as such. A Branch is the highest summarization on the organizational chart.

    Budget - A financial plan consisting of an estimate of proposed expenditures/expenses and their purposes for a given period along with the proposed revenue for financing them.

    Budget Amendment Process - Procedure a department must follow in order to request modification of its adopted budget. Budget amendments must be approved by the Board of Supervisors.

    Budget Stabilization Fund - Prior to fiscal year 1999/2000, the only method of managing budget exceedences was to reserve funding for this purpose in the Board of Supervisors’ Contingency fund. In fiscal year 1999/2000, this process was further developed and institutionalized through the establishment of the Budget Stabilization fund within the General Fund budget. Items which are funded in Budget Stabilization include planned salary compensation, and approved department supplemental packages, where the exact timing or details of the project are not yet determined.

    Budget System - See Planning and Budgeting System.

    Bureau - A Bureau is a group of units that perform a department’s line of business.

    Business Licenses and Permits - Revenues derived from businesses and occupations that must be licensed before operating in the unincorporated area of Pima County, i.e., licenses for itinerant peddlers, pawn broker businesses, initial application fees for industrial users of the wastewater system, the initial license to provide cable TV services to residents, and periodic operating charges levied on providers of cable TV services. Most revenues come from operating charges for cable TV in the unincorporated area and the use of County owned rights-of-way by cable and other telecommunications companies.

    CAA - Community Action Agency - Refers to grants administered by the Community Services, Employment & Training Department to assist community agencies in providing services to families and individuals living at or below poverty level.

    Cabinet - A Cabinet is a method of categorizing each department based on functional area. There are five broad functional areas: General Government Services, Community Resources, Health Services, Justice & Law, and Public Works.

    CAFR - Comprehensive Annual Financial Report - The official annual report for Pima County prepared in accordance with generally accepted accounting principles (GAAP) and in conformance with standards of financial reporting as established by the Governmental Accounting Standards Board (GASB) using guidelines recommended by the Government Finance Officers Association (GFOA). The CAFR includes financial statements and analysis, along with statistical data on financial, nonfinancial, and demographic trends. It is also used by bond rating agencies, such as Moody’s, Standard & Poor’s, and Fitch, to determine credit risk, and thus interest rates, for bonds issued by the County.

    Capital Expenditures - An expenditure by all funds, including Proprietary Funds, for the acquisition of or addition to, a fixed asset that costs more than $1,000 and has a useful life of at least one year.

    Capital Expenditures Object Level - A collection of capital expenditure/expense accounts grouped and assembled by type for budgeting purposes.

    Capital Project - Construction, remodeling, infrastructure, or other projects costing $100,000 or more that are part of the Capital Improvement Program (CIP).

    Capital Project Expenditures - Expenditures for construction, remodeling, infrastructure, or other projects costing $100,000 or more that are part of the CIP.

    Capital Projects Fund - A fund used to account for financial resources to be used for the acquisition, remodeling, or construction of major capital facilities (other than those financed by Proprietary Funds).

    Carryover Appropriations - Amounts budgeted in the current fiscal year for expenditures that were originally budgeted in the previous fiscal year and for which obligations have been incurred that cannot be met by the end of the previous fiscal year. Carryover appropriations for General Fund departments are reserved in prior year carryovers within the Contingency department. All carryovers must be approved by the County Administrator.

    CDBG - Community Development Block Grant - Housing and Urban Development block grant funds to be used for increasing available housing and to assist in the physical improvement of low and moderate income communities.

    Centrally Assessed Property - Real and Personal Property used in mining, utility, pipeline, and railroad activities that is valued by the Arizona Department of Revenue rather than local county assessors.

    Charges for Services - Fees charged for performance of a service.

    Chart of Accounts - List of elements used to identify and classify all financial and budget data. Some of the Chart of Accounts elements include Fund, Cabinet, Department, Appropriation Unit, Revenue Source, Expenditure Object, and Balance Sheet Account.

    CIP - Capital Improvement Program - A program outlining all the acquisition, remodeling, and construction of projects costing $100,000 or more to be undertaken by Pima County during the current budget year and the following four fiscal years.

    CJEF - Criminal Justice Enhancement Fund - A special fund derived from a 47 percent surcharge on all traffic fines collected. The state treasurer administers the funds and allocates them among different agencies such as law enforcement, courts, and health services.

    Classification - A title and code assigned to a grouping of similar personnel positions as described in the appropriate class specification (the official document defining the type and level of duties and responsibilities and the minimum qualifications of positions assigned to a particular classification).

    COLA - Cost of Living Adjustment - An adjustment of the compensation rates of regular County employees who are not elected officials. The frequency of such adjustments is determined by the Board of Supervisors, as is the manner in which the COLA is applied.

    Combined Property Tax Rate - The overall rate at which property is taxed, including both the primary property tax rate and secondary property tax rate.

    Community Resources - The organizational entity comprised of the following departments: Community & Economic Development Administration; Community Development & Neighborhood Conservation; Community Services, Employment & Training; County Free Library District; Economic Development & Tourism; Kino Sports Complex; Natural Resources; Parks & Recreation; School Superintendent; and the Stadium District.

    Contingency Funds - Funds reserved by the Board of Supervisors for services or programs which the Board may release for departments to use during the course of the fiscal year. The current categories are Prior Year Carryovers, General Contingency (unreserved), Budget Stabilization, Tax Reduction/Debt Retirement, and General Fund Reserve.

    COPs - Certificates of Participation - A common form of lease-purchase financing, Certificates of Participation are lease-purchase agreements that are divided into fractions and sold to multiple investors, similar to stocks, usually in $5,000 denominations. COPs are tax-exempt agreements that fund capital improvement projects, with the underlying project assets serving as collateral for investors who receive a share of whatever revenue is derived from the lease or lease-purchase.

    COPS Grants - As a component of the U.S. Department of Justice, the Office of Community Oriented Policing Services (COPS) was created through the Violent Crime Control and Law Enforcement Act of 1994. Funds from COPS Grants are used to advance the practice of community policing, provide training and technical assistance at all levels of law enforcement, and provide resources to acquire and deploy innovative crime-fighting technologies.

    CORP - Corrections Officer Retirement Plan - A qualified pension plan under section 401 of the Internal Revenue Code that provides retirement and other benefits to various state and municipal corrections/detention employees, county detention officers, and non-uniformed county sheriff department employees whose primary duties require direct contact with inmates. The CORP is administered by the Public Safety Personnel Retirement System (PSPRS).

    Cost Allocation Plan - The documents identifying, accumulating, and allocating or developing billing rates based on the allowable cost of services provided by a governmental unit to its departments. Pima County uses an Internal Cost Allocation Plan to recover indirect costs from Enterprise Funds, Internal Service Funds, and some Special Revenue Funds. The County recovers indirect costs based on a combination of actual costs and usage information from prior fiscal years. Pima County uses a second Cost Allocation Plan to recover indirect costs from federal grant programs. This plan is prepared following federal guidelines specified in OMB Circular A-87.

    County Administration - See General Government Services

    County Free Library District - A special countywide taxing district established under Arizona Revised Statutes, Title 48, Chapter 24, and Title 11, Chapter, 7, to provide county residents with free and equitable access to information resources needed for full participation in the community and for the enrichment of individual lives. In addition to other powers, the Board of Supervisors, sitting as the board of directors for the County Free Library District, is authorized to levy a secondary property tax on all property within the district to fund necessary expenditures/expenses for the benefit of property holders in the district.

    Debt Service Fund - A segregated fund used to account for the accumulation of resources for, and the payment of, general long term debt principal and interest.

    Debt Service Requirement - The amount of money required to pay both the interest and principal on outstanding debt over a set period of time.

    Department - An aggregation of Bureaus/Divisions that share a specific common purpose and are administered by a single director/manager or elected official. “Department” should not be confused with “Functional Area,” which is a grouping of departments sharing a broad common purpose.

    DSH - Disproportionate Share Hospital Program - Program whereby hospitals that serve a disproportionate number of low income patients receive a separate payment in addition to their standard Medicare and/or Medicaid reimbursement.

    Direct Cost - A cost that can be identified with a specific cost objective and not a common, joint, or collective purpose.

    Discretionary Programs - Programs that are not mandated by law or any other authority.

    Division - An element or segment of government that is organized as a specific administrative or functional unit.

    ECAP - Employee Combined Appeal Program - The annual Pima County work site fund raiser, allowing employees to contribute to their favorite charity through payroll deduction or a one time donation.

    Economic Estimates Commission - Commission mandated under the Arizona Constitution to establish each year an aggregate expenditure limitation from local revenues for counties, cities and towns, community college districts, and local school districts.

    Enterprise Fund - A fund used to account for operations (a) that are financed and operated in a manner similar to a private business enterprise where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

    EORP - Elected Officials' Retirement Plan - A qualified pension plan under section 401 of the Internal Revenue Code that provides retirement and other benefits to state and county elected officials, supreme court justices, superior court and court of appeals judges, and full-time superior court commissioners. The EORP is administered by the Public Safety Personnel Retirement System (PSPRS).

    Excise Tax - A tax imposed by federal, state, or local governments on the sale or consumption of specific goods or services. In its broadest meaning, an excise tax is similar to a sales tax, which typically levies a fixed percentage tax on the monetary value of goods or services when purchased by consumers. Title 42, Chapter 6, Article 3, of the Arizona Revised Statutes allows the voters in most Arizona counties to enact countywide jail facilities, capital projects, and transportation excise taxes. More than twenty years ago, the County approved a 1 percent tax (now 6 percent) on the rental of hotel/motel rooms in the unincorporated area of the County, and in May 2006 voters approved the Regional Transportation Authority’s countywide 0.5 percent transportation excise tax. Upon the unanimous vote of the Board of Supervisors, the County is allowed by statute to enact up to a 0.5 percent general county excise tax. At this time, Pima County does not impose such a general excise tax. (Also see Sales Tax and Transaction Privilege Tax.)

    Exemption from Property Taxes - The Arizona Constitution exempts property held by federal, state, or local governments and educational, charitable, and religious nonprofit organizations from property tax. Widows/widowers and disabled persons are eligible for partial exemptions determined by income and the value of their property. All household goods used in a residence and owned by the user are also exempt from a personal property tax.

    Expenditure - The outflow of funds paid for goods or services in funds other than the Enterprise Fund and Internal Service Fund departments (the Proprietary Funds).

    Expenditure Limitation - On June 3, 1980, Arizona voters approved Arizona Constitution, Article IX, Sections 20 and 21, prescribing an annually adjusted expenditure limitation for each county, city, town, and community college district. The purpose of the expenditure limitation is to control expenditures and limit future changes in spending to adjustments for inflation, deflation, and population growth.

    Expense - The value of goods and services consumed in the process of operating Proprietary Fund departments.

    Facilities Renewal Fund - A fund established, subject to annual appropriation, to provide resources for the ongoing need to repair and rehabilitate existing, aging County buildings.

    FARE - Fines/Fees and Restitution Enforcement - A program administered by the Arizona Supreme Court to assist courts in obtaining payment for court ordered fines, fees, and restitution cases in default.

    Fill The Gap - A funding mechanism enacted by the state in 1999 to provide counties with resources to improve criminal case processing. A state appropriation in addition to a seven percent surcharge on court fines and forfeitures, as well as a five percent contribution of court collections by each county to its own Local Courts Assistance Fund, provides funding for this program.

    Fines and Forfeits - Revenue from penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations, neglect of official duty, and the forfeiture of deposits held as performance or appearance guarantees.

    Fire District Assistance Tax - Established by ARS §48-807, which requires, in part, that the Board of Supervisors shall “levy a County Fire District Assistance Tax on the taxable property in the County....” The funds raised by this secondary property tax supplement the operating budgets of the nineteen fire districts in the county.

    Flood Control District - See Regional Flood Control District.

    FMAP - Federal Medical Assistance Percentage - The share of each state’s Medicaid program paid by the federal government. The share runs from a minimum of 50 percent to a maximum of 83 percent, and is determined by the per capita income of each state.

    Forecast - A projection of future revenues, expenses, population, building permits, assessed values, etc. based on historical and current economic, financial, and demographic information.

    FTE - Full Time Equivalent - Decimal conversion of the number of hours authorized for a position into a full time position. One FTE is defined as 2,080 funded hours per fiscal year, i.e., one FTE represents 26 pay periods per fiscal year times 80 hours per pay period for 2,080 hours per fiscal year.

    Full Cash Value - The appraised value of a property approximating the “market value” of the property. For Centrally Assessed Property and personal property excluding mobile homes, the Full Cash Value is used to determine the Taxable Net Assessed Value which is then used to levy both Primary and Secondary Property Taxes.

    Functional Area - Grouping of departments with similar programs and services. Groupings used by Pima County are: Community Resources, General Government Services, Health Services, Justice & Law, and Public Works.

    Fund - A system of accounts that segregates all financial transactions for restricted or designated uses by a government entity. The fund categories used by Pima County are the General Fund, Special Revenue Funds, Capital Projects Fund, Debt Service Fund, Enterprise Funds, and Internal Service Funds. (Also see individual fund definitions.)

    Fund Balance - The difference between the assets and liabilities of governmental funds. Governmental funds include the General Fund, Special Revenue Funds, Capital Projects Fund, and Debt Service Fund.

    FY - Fiscal Year - A 12-month period for which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. For Pima County, the fiscal year is from July 1 through June 30.

    GASB - Government Accounting Standards Board - An independent, rule making body that establishes and improves standards of financial accounting and reporting for state and local governments. It is recognized as the official source of generally accepted accounting principles for state and local governments. Organized in 1984, GASB is the successor to the National Council on Governmental Accounting, whose standards remain in force unless amended or superseded by the GASB.

    General Fund - The General Fund is the County’s principal financing vehicle for general government services and is funded largely by primary property tax revenue and state shared sales tax revenue.

    General Fund Reserve - An amount of money held to cover expenses associated with unforeseen events. The reserve is a contingency expense ideally budgeted at five percent or more of general fund revenues in accordance with the recommendations of the Government Finance Officers Association (GFOA). Such a reserve is looked upon favorably by bond underwriters. Maintaining this reserve has the effect of lowering the interest rates on bonds sold by the County.

    General Government Services (formerly County Administration) - The organizational entity comprised of the departments of Assessor, Board of Supervisors, Clerk of the Board, Communications Office, County Administrator, Elections, Facilities Management, Finance and Risk Management, Fleet Services, Human Resources, Information Technology (includes Telecommunications, an internal service fund department), Non Departmental (Contingency, Debt Service, General Government Revenues, Mandated Payments, and Non Departmental), Procurement, Recorder, and Treasurer.

    General Obligation Bonds - Bonds backed by the full faith and credit of Pima County used to finance a variety of public projects. These bonds require voter approval. General Obligation Bonds are limited tax bonds that are secured by the County’s secondary property tax.

    GFOA – Government Finance Officers Association - A professional association of state, provincial, and local government finance officers in the U.S. and Canada founded to enhance and promote professional management of government for the public benefit by identifying and developing financial policies and practices.

    GME - Graduate Medical Education Program - Postgraduate training program for physicians after medical school, also known as a residency program.

    Governmental Funds - Funds that are used to account for the County’s expendable financial resources and related current liabilities, except those accounted for in Proprietary Funds. Governmental funds include the General Fund, Special Revenue Funds, Capital Projects Fund, and Debt Service Fund.

    Graffiti Abatement Program - A Pima County Department of Transportation program that provides graffiti removal service free of charge to private, residential property owners in the unincorporated area of the county.

    Grants - Contributions or gifts of cash or other assets from another government or private entity to be used or expended for a specified purpose, activity, or facility.

    HAVA - Help America Vote Act - A federal law that established a program to provide funds to states to replace punch card voting systems; established the Election Assistance Commission to assist in the administration of Federal elections and to otherwise provide assistance with the administration of certain Federal election laws and programs; established minimum election administration standards for states and units of local government with responsibility for the administration of Federal elections; and for other purposes.

    Pima County may use HAVA funds approved in 2009 for voting equipment/machines, voter registration enhancements, voter education above the amount in the County maintenance of effort, poll worker recruitment and training above the amount in the County maintenance of effort, and/or other elections projects that can be approved as HAVA projects by the Arizona Secretary of State and do not supplant County maintenance of effort. Approval must be given by the Arizona Secretary of State prior to spending any funds.

    HBTF - Health Benefits Trust Fund - An internal service fund started on July 1, 2013 as a self-insurance program to provide medical, dental, life insurance and other health-related ancillary services to Pima County employees and their families. The primary sources of revenue for the fund are premium payments from employees and the County.

    Arizona law requires that the funding for the self - insurance program be deposited in a trust established by the Pima County Board of Supervisors to satisfy the requirements of Arizona Revised Statutes §11-981. The approved trust document establishes a Board of Trustees of qualified individuals that is appointed by and responsible to the Board of Supervisors for oversight of the trust.

    Health Services - An organizational entity comprised of the departments of Behavioral Health, Environmental Quality, Health, and Office of Emergency Management and Homeland Security.

    HELP - Highway Extension/Expansion Loan Program - A financing mechanism established by the state of Arizona under the provisions of the National Highway System Designation Act of 1995. Pima County uses this program to seek funding to expedite projects that would otherwise be delayed until federal grant money becomes available or the County has the capability to pay-as-you-go.

    HIDTA - High Intensity Drug Trafficking Area - Investigation and enforcement efforts involving complex drug related activities in high drug trafficking areas. The HIDTA program is supported by federal grant funding.

    Hotel/Motel Bed Tax - See Excise Tax and Transient Lodging Excise Tax.

    HSA - Health Savings Account - A tax-exempt trust or custodial savings account set up by an employee to pay or reimburse current and future qualified medical expenses. Enacted under provisions of the Internal Revenue Code, it is an alternative to traditional health insurance. An employee must be covered by a high deductible health plan and can contribute tax-free earnings to the HSA each year up to set limits. The necessary minimum deductible and maximum contribution levels are indexed for inflation over time.

    HURF - Highway User Revenue Fund - Funds allocated by the state to fund the construction and maintenance of the County’s highway and street system. This is the primary funding source for the Transportation Department and provides funds for the construction and maintenance of the County's roads and connecting infrastructure.

    HURF Equity Legislation - Legislation passed by the 1997 State Legislature that resulted in a change in the formula to distribute Highway User Revenue Funds. The formula now includes the population of unincorporated areas in the calculation of distribution amounts. During fiscal year 1996/97, the change increased the distribution to Pima County by $3.3 million, and the increase over a twenty-year period is estimated to be $392.6 million.

    Improvement District - A special taxing district that is established by the Board of Supervisors, at the request of the property owners within a specific area, for the purpose of installing local public improvements and distributing the cost of the improvements among the property owners within the district based upon the benefit derived. The Board of Supervisors sits as the board of directors for the County’s Hayhook Ranch Improvement District and several street light improvement districts. The operation and maintenance budget of each improvement district is funded by a Secondary Property Tax levy on all property located within the district. Other improvement districts exist in the County, but they are authorized and operated by municipalities and other independent boards of directors.

    Incumbent - A Pima County employee or individual assigned to a particular Position Control Number (PCN).

    Indirect Cost - A cost that is incurred for a common or joint purpose benefitting more than one cost objective that is not readily assignable to the individual cost objectives specifically benefitted.

    Information Technology Enhancement Fund - A fund established to provide a source of funding for various specific information technology projects designated during the County's budget process.

    Intergovernmental Revenues - Revenues received from other governments for general financial assistance used in performing specific functions or as sharing of tax proceeds. State shared sales and vehicle license taxes and Highway User Revenue Fund monies comprise the largest share of Intergovernmental Revenues, along with shared Alcoholic Beverage License revenues and Payments in Lieu of Taxes from the Arizona Department of Transportation. Intergovernmental revenues received by Pima County from the federal government include Payments in Lieu of Taxes (PILT) on federal lands exempt from property taxation and grant monies.

    Intermittent Employee - A person who has been hired for seasonal, on-call, or as-needed employment that does not exceed 1,040 paid hours per fiscal year.

    Internal Service Fund - A fund used to account for the financing of goods or services provided by one County department to other County departments on a cost reimbursement basis.

    IT - Information Technology - Computer based systems which are used to acquire, store, and process information in various forms. This includes any hardware, whether primary equipment such as central processing units and personal computers, or ancillary equipment such as printers, scanners, video monitors, keyboards, etc. Information technology also includes the software and program applications which allow the equipment and systems to operate.

    ITD - Information Technology Department - The department that manages the County’s mainframe computer, network servers, wide area network, wireless radio services, and telecommunications.

    JALE - Justice & Law - An organizational entity comprised of the departments of Clerk of the Superior Court, Constables, County Attorney, Forensic Science Center, Justice Court Ajo, Justice Court Green Valley, Justice Courts Tucson, Juvenile Court, Public Defense Services, Public Fiduciary, Sheriff, Superior Court, and Superior Court Mandated Services.

    KERP - Kino Environmental Restoration Project - A cooperative project of the U.S. Army Corps of Engineers, Pima County, and the Regional Flood Control District which was designed for three primary purposes: create native ecosystems; harvest urban storm water; and control flooding. This project was the result of the agencies’ desire to redevelop an existing unlined storm water detention basin, the Tucson (Ajo) Detention Basin, into a detention basin that was more environmentally sensitive and aesthetically pleasing to the Tucson community.

    Lease Purchase Agreement - An agreement providing that portions of a lease payment may be applied toward the purchase of the property under lease.

    Legal Class - A property classification defined by the State Legislature and used to establish various Assessment Ratios to be applied to the Full Cash Value and the Limited Value of a property to determine both the Primary Net Assessed Value and Secondary Net Assessed Value of taxable property. Legal Class is determined by the use of the property.

    Levy - Imposition of taxes and/or special assessments for the support of government activities.

    Levy Limitation - The annual growth rate of the Primary Property Tax Levy is limited to two percent plus the percentage growth of the physical tax base. The levy limitation applies to counties, cities and towns, and community college districts. The annual growth rate of the Secondary Property Tax levied by fire districts pursuant to A.R.S. §48-807 is limited to an eight percent increase, unless an override to the levy limitation is approved by district voters.

    Library District - See County Free Library District.

    Limited Property Value - The basis for establishing the Taxable Property Value for Locally Assessed real property and mobile homes. If there has not been a change in use or substantial modification to the property, it is the lesser of: (1) the previous year’s Limited Property Value increased by 5% or (2) the Full Cash Value of the property. If there has been a change in use or a substantial change made to the property, the Limited Property Value is determined by using the average percentage that the Limited Property Value comprises of the Full Cash Value for like properties in the area.

    Line Item Budget - A budget that allocates funds to specific units and objects, e.g., salaries and office supplies.

    LGIP - Local Government Investment Pool - A pooled investment fund that is maintained by the state treasurer for the collective investment of state monies. The state treasurer deposits state monies in the pooled investment fund and such monies as any county, city, or town may supply. When a depositor provides monies to the pooled investment fund, it specifies the date or dates on which it will require the monies. The pooled investment fund shall be invested by the state treasurer for such periods as will facilitate the return of the monies to the originating bodies in accordance with the instructions received at the time of deposit. Earned interest increments are to be credited promptly after calculation.

    Locally Assessed Property - Real and Personal Property such as homes, apartments, and businesses that is valued by local county assessors.

    Mandated Programs - Programs that are imposed by law or another authority.

    Memo Revenue - Revenue from sale of County owned land and fixed assets, including buildings, vehicles, surplus property, capital lease proceeds, and an offset to budgeted depreciation expense not requiring actual outlay of monies.

    Miscellaneous Revenue - Revenue from rents and royalties received in exchange for the right to use County land, buildings, improvements, and other property; monies received from private sources not associated with transfer of County property or services; reimbursements as compensation for damages to County property; and monies received as refunds and recoveries from outside sources.

    MTCVB - Metropolitan Tucson Convention and Visitors Bureau - see Visit Tucson

    MWBE - Minority & Women-owned Business Enterprises - Businesses owned and operated by women or minorities. It is the policy of Pima County government to ensure full and equitable economic opportunities to persons or businesses that compete for business with Pima County government, including minority-owned business enterprises (MBE) and woman-owned business enterprises (WBE); the goal being to encourage and support business growth and success. The Pima County Minority and Women-owned Business Enterprise Program is a narrowly tailored remedial plan intended to correct identified disparities.

    NAI - Net Assets Impact - A term applicable to proprietary funds describing a change in retained earnings. Prior to a GASB rule change, the term Net Retained Earnings Impact (NREI) was used. The concept is similar to the philosophy of Net Fund Impact (NFI), as applied to other funds.

    NAV - Net Assessed Value - The assessed value of property, less the exceptions and exemptions allowed by the state constitution and statutes.

    NFI - Net Fund Impact - Defined as total revenues for the fiscal year, plus net operating transfers, and minus total expenditures, this calculation quantifies the difference between the fund balances at the beginning and end of the fiscal year. Used in developing and monitoring budgets of special revenue funds, the Debt Service Fund, and the Capital Projects Fund.

    NGFI - Net General Fund Impact - The same as NFI, applicable to the General Fund.

    NSP - Neighborhood Stabilization Program - A collaborative program between Pima County and the federal Department of Housing and Urban Development, as authorized by the Housing and Economic Recovery Act of 2008, to acquire, rehabilitate, and rent to low income residents properties located in areas hard-hit by blight and abandonment of vacant or foreclosed homes. The County’s program is concentrated on foreclosed property acquisition and rehabilitation in the Cardinal/Valencia Road area and redevelopment projects in Ajo and South Tucson through contracts with non-profit organizations.

    Object - A Chart of Accounts element referring to expenditures used in line item budgeting.

    Object Code - A string of numeric characters used to identify location and description of an expenditure type used in line item budgeting.

    One Percent Constitutional Limitation - Article 9, Section 18, of the Arizona Constitution requires the maximum amount of ad valorem Primary Property Taxes that may be collected from primary residence property in any tax year shall not exceed one percent of the property's Limited Property Value. The one percent limitation does not apply when voters have approved overrides above budget, expenditure or tax limitations, or for Secondary Property Tax levies and assessments to retire debt or fund the operations of voter approved Special Taxing Districts.

    Operating Budgets - Plans of current expenditures/expenses and the proposed means of financing them. The annual operating budget is the primary means by which most financing, acquisition, spending, and service delivery activities of a government are controlled.

    Operating Expenditures/Expenses - Expenditures/expenses charged in a fixed period of time to reflect the day-to-day operations.

    Operating Revenues - Revenues earned in a fixed period of time from daily operations. Property taxes collected make up the bulk of operating revenues for the General Fund, Regional Flood Control District, County Free Library District, and Debt Service Fund. Grant revenues are not considered operating revenues.

    Operating Transfers - The movement of cash or assets from a fund that has the resources to a fund that will use them. Operating transfers “in” or “out” are not considered “revenues” or “expenses.”

    Outside Agencies - A group of organizations that are not associated with nor allocated to any particular Pima County department. Outside agencies submit requests for funding to provide economic development, health, and social services for the County, and funds for approved service programs are distributed to the outside agencies via discretionary fund contracts. The Community Development & Neighborhood Conservation Department administers the Outside Agency Program.

    PAG - Pima Association of Governments - A nonprofit council of governments serving as the regional planning agency for Pima County and the Tucson metropolitan area. It is operated by a nine-member board of directors comprising executive officers from each of the nine jurisdictions: Pima County, Tucson, Marana, Oro Valley, Sahuarita, South Tucson, Pasqua Yaqui Tribe, Tohono O’odham Nation, and the State Transportation Board. PAG receives funds from federal, state, and local governments, including Pima County, for planning programs in air quality, water quality, transportation, and other regional programs.

    Part Time Employee - A person who occupies a position that provides employment for less than 80 hours per pay period.

    PCEOC - Pima County Emergency Operations Center - The primary hub for County incident management, operational coordination and situational awareness in county-wide disasters or emergencies. The PCEOC can maintain a sustained 24/7 interagency coordination operation fusing public safety, incident intelligence, emergency response, public health/medical support, mass care support and private sector reporting.

    PCN - Position Control Number - A unique identifier used by the ADP Payroll and the Planning and Budgeting systems to identify specific positions within the County.

    PCWIN - Pima County Wireless Integrated Network - A bond project approved by voters in 2004 to enable simultaneous communication among 30 law enforcement, fire agencies and medical first responders through construction of new tower sites, new 911 dispatch facilities and a new communications and operations center.

    Per Capita - A measure for revenue or expenditure/expense on a per person basis.

    Performance Based Budget - A budget that allocates funds for programs and services based on their worth, performance, effectiveness, and contribution to the organization’s overall mission, goals, and objectives. Theoretically, the decision to appropriate more or fewer resources for programs and services from year to year is based on how well they achieve their stated goals and outcomes. In order to assess the work efficiency of operating units, different types of performance measures are used: input, output, outcome, quality, and efficiency.

    Performance Measure - A quantitative measure or qualitative assessment of how well a department has met or will meet its goals and objectives. Performance measures summarize the relationship between inputs and outputs in achieving outcomes with respect to effectiveness, efficiency, and quality. Performance measures demonstrate what the program service outputs are, what the expected quality levels are for these outputs, and what productivity is expected from expended person-hours and dollars.

    Personal Property - Property of every kind, both tangible and intangible, not included in the definition of real estate. Generally, personal property is moveable property. In Arizona there are two types of personal property, secured and unsecured. The owner of secured personal property is required to have his property declared as secured property. Secured property is taxed at the same time and in the same way as real property. Much of the equipment and the buildings of mines and utilities are secured personal property. Unsecured personal property is usually moveable property that is not exempted by the Arizona Constitution. Business equipment and mobile homes are the most common types of unsecured personal property. The Assessor must include in the assessment roll of property in the County an estimate of the value of unsecured personal property.

    Personnel Services - All costs of compensating Pima County employees including salaries and employee benefit costs such as Pima County contributions for retirement, social security, and health, dental, life, unemployment, and workers’ compensation insurance.

    Photo Traffic Enforcement Program - A program started during fiscal year 2008/09 to enhance the quality of life in Pima County by improving driver compliance with traffic speed laws. A photo enforcement vendor selected by the County identifies, via cameras, drivers who have violated traffic speed limits within unincorporated Pima County. The Pima County Sheriff’s Department, independently or via an agency agreement with the photo enforcement vendor, then determines violations shown by the photo evidence and mails a notice of violation to the responsible party. Persons who request a hearing or fail to respond to the notice of violation are served with a citation for their alleged speeding violations, which are adjudicated through the Pima County Justice Courts. The program expired as of January 5, 2014.

    PILT - Payments in Lieu of Taxes - Properties owned by federal, state, county, and municipal governments are exempt from property taxation. Because such property is exempt, the revenue needs of a jurisdiction are borne by all other taxpayers within the jurisdiction. To offset the increased burden imposed on other taxpayers, federal and state statutes authorize the County to receive payments “in lieu” of the property tax that would have been imposed had such property been subject to local taxes.

    Pima County Attorney Investigator Retirement Plan - A qualified pension plan under section 401 of the Internal Revenue Code that provides retirement and other benefits to Pima County Attorney Investigators. The plan is part of and is administered by the Public Safety Personnel Retirement System (PSPRS).

    Pima County Sheriffs Retirement Plan - A qualified pension plan under section 401 of the Internal Revenue Code that provides retirement and other benefits to Pima County Sheriff’s Department uniformed and other select department personnel. The plan is part of and is administered by the Public Safety Personnel Retirement System (PSPRS).

    Planning and Budgeting System - The County’s computerized network based budgetary planning and reporting system.

    Pooled Investment Interest Revenue - Interest revenue earned on fixed income securities held in local government investment pools invested by the County or state treasurer. Assets from two or more jurisdictions are combined into an investment pool to facilitate the implementation of more diversified, lower cost investment strategies while maintaining separate accounting and audit trails for the funds provided by each jurisdiction.

    Primary Property Tax - All ad valorem taxes except for secondary property taxes. It is determined by dividing the Taxable Net Assessed Value by 100 and then multiplying the quotient by the Primary Tax Rate. The Primary Property Tax is used by the County, schools, cities and towns, and community college district to support the ongoing operation of the jurisdiction as opposed to capital improvements or override amounts which must be approved by the voters. If the amount of primary taxes levied in a given year exceeds the amount of natural growth in the tax base, there must be a public hearing before the increase is imposed. The amount of primary taxes that can be imposed is limited by statute.

    Program - A group of closely related activities and services provided by an organization within the County. Programs produce some type of measurable result. The activities or services can be mandatory or discretionary. The activities or services may have different funding sources (e.g., General Fund support, grants, Special Revenue Funds, etc.).

    Program Budget - A budget that organizes revenues and expenditures according to program output rather than departmental consumption, as in a line item budget, perhaps crossing standard organizational lines (youth program, for example).

    Program Budgeting - A budget methodology that relates appropriations to goals. Budget developers practicing this approach strive to appropriate funds for goal oriented units.

    Property Tax Stabilization Fund - A special revenue fund established to provide for future stabilization of the primary and combined property tax rates. Financial resources are provided by operating transfers from the General Fund.

    Proposition 101 (“Local Property Tax Levies,” 2006 General Election) - A state initiative passed by voters in November 2006 which amended Article IX, Section 19, of the Arizona Constitution by changing the base year for the primary property tax levy limit of each county, city, town, and community college district. The base year changed from tax year 1980 to tax year 2005. The proposition was initiated by the Arizona legislature to reduce any excess levying capacity jurisdictions had built up since 1980. Approval of the proposition by voters reduced Pima County’s primary property tax levy limit from $277,200,000 in tax year 2005 to $256,100,000 in 2006. In tax year 2006 Pima County’s actual primary property tax levy was $248,469,882.

    Proposition 117 (Arizona Property Tax Assessed Valuation Amendment, 2012 General Election) - A state initiative passed in November 2012 that amended Article IX Section 18 of the Arizona Constitution to provide that the Limited Property Value of all Locally Assessed Property cannot increase by more than 5% per year. Moreover, the Limited Property Value will serve as the Taxable Property Value for both Primary and Secondary taxes. The change will not affect most Centrally Assessed Property taxpayers.

    Proposition 204 (“Healthy Arizona Initiative,” 2000 General Election) - A state initiative passed in November 2000 that raised the income limits for Arizona residents to qualify for medical assistance, allowing a greater number to receive subsidized health care.

    Proposition 204 County Hold-Harmless - Prior to the implementation of Proposition 204 (“Healthy Arizona Initiative,” 2000 General Election), counties were paying for eligibility and medical liability costs. When the state assumed these costs as part of Proposition 204, it made three changes in county financing to generate funds. It reduced Disproportionate Share Hospital payments and created two new county contributions – the Uncompensated Care contribution and the AHCCCS Administration Cost contribution. While all of these changes resulted in a total net gain for some counties, they also created a total net loss for others. In order to ensure that counties did not suffer a net loss as a result of the implementation of Proposition 204, the state enacted County Hold-Harmless payments. These payments began in fiscal year 2002/03 and remained unchanged at $3.8 million through fiscal year 2009/10. No County Hold-Harmless payments are budgeted for fiscal year 2014/15, as State budget shortfalls eliminated such payments.

    Proprietary Funds - Funds used to account for the County’s ongoing activities that are similar to those found in the private sector. Proprietary funds include the County’s Enterprise and Internal Service funds.

    PSPRS - Public Safety Personnel Retirement System - A qualified pension plan under section 401 of the Internal Revenue Code that provides retirement and other benefits to public safety personnel who are regularly assigned hazardous duty in the employ of the state of Arizona or a political subdivision thereof, including Pima County. Pima County public safety personnel are covered by the Pima County Sheriffs Retirement Plan or the Pima County Attorney Investigator Retirement Plan. In addition, the PSPRS also administers the Corrections Officer Retirement Plan (CORP) and the Elected Officials’ Retirement Plan (EORP).

    PTOC - Property Tax Oversight Commission - A commission authorized by the Arizona Legislature to oversee the constitutional and statutory limitations on primary property tax levies of the counties, cities and towns, and community college districts. PTOC also oversees statutory limitations on fire district secondary property taxes levied pursuant to A.R.S. §48-807.

    Public Works - The organizational entity comprised of the departments of Capital Projects, Development Services, Office of Sustainability and Conservation, Project Management Office, Public Works Administration, Real Property Services, Regional Flood Control District, Regional Wastewater Reclamation District, and Transportation.

    Real Property - Land and improvements attached to the land. Exceptions are some improvements in those legal classes that are primarily valued by the Arizona Department of Revenue. In many cases the improvements for these classes of property are defined as secured personal property.

    Recommended Budget - The budget, as proposed by the County Administrator to the Board of Supervisors, during the annual budget process.

    Recreational Vehicle Space Surcharge - A 50¢ per night per space surcharge on recreational vehicles and travel trailers leasing space in an RV park or mobile home park for less than 12 months. An owner paying personal property tax on a vehicle instead of a vehicle license tax and who leases a space for longer than 12 months is exempt. The tax was imposed by the Board of Supervisors sitting as the Board of Directors of the County Stadium District.

    Regional Flood Control District - A special countywide taxing district established under Arizona Revised Statutes, Title 48, Chapter 21, to protect public health, safety, and welfare by implementing flood control solutions and providing comprehensive flood prevention services, and to enhance natural floodplain characteristics and environmental quality by preserving and protecting riparian habitat resources. In addition to other powers, the Board of Supervisors, sitting as the Board of Directors for the Regional Flood Control District, is authorized to levy a secondary property tax on real property in the district to fund necessary expenditures/expenses for the benefit of property holders within the district.

    Regional Logistics Workforce - A federal grant for Workforce Innovation in Regional Economic Development (WIRED) Innovation Frontier under the Community Services, Employment & Training Department’s One Stop Program, which works in partnership with Cochise, Santa Cruz, and Yuma Counties and educational institutions to develop a skilled workforce for the regional transportation logistics industry and other industries that rely on logistics.

    Regular Employee - An employee who is employed full time, part time, or variable time on a continuous and continuing basis.

    Retirement Plans - Eligible Pima County employees are members of and receive retirement and other benefits from one of six retirement plans: Arizona State Retirement System (ASRS), Corrections Officer Retirement Plan (CORP), Elected Officials’ Retirement Plan (EORP), Pima County Attorney Investigator Retirement Plan, Pima County Sheriffs Plan, or Administrative Office of Courts Retirement Plan (AOC). The Public Safety Personnel Retirement System administers all retirement plans except the ASRS. Each of the six retirement plans covering Pima County employees is described in the glossary.

    Revenue Source - A Chart of Accounts element referring to revenues used in line item budgeting.

    Revenue Source Code - A string of numeric characters used to identify location and content of a revenue source account.

    Revenues - Monies received as income. It includes such items as tax payments, fees for specific services, receipts from other governments, fines, interest income, etc.

    Revised Budget - A department's authorized budget, as modified during the fiscal year, by the Board of Supervisors via the Budget Amendment Process.

    RTA - Regional Transportation Authority - Created in 2004, the RTA is a public body authorized by ARS §48-5301 through §48-5315 to identify multi-modal transportation priorities and design projects to meet needs under the Regional Transportation Plan. Members include Pima County, Marana, Oro Valley, Pascua Yaqui Tribe, Sahuarita, South Tucson, Tohono O’odham Nation, Tucson, the Pima Association of Governments, and the Arizona State Transportation Board. Projects developed under the Regional Transportation Plan are funded by a 20-year countywide transportation excise tax approved by voters in May 2006. The excise tax rate on most purchases taxed under Arizona law is 0.5 percent, including the leasing of commercial real property, and is commonly referred to as the "half-cent RTA sales tax."

    Sales Tax - A tax imposed by state and local governments on the purchase of certain taxable goods and services. The tax is typically a fixed percentage of the monetary value of the good or service and is paid at the time the final consumer purchases the good or service. Items or materials purchased by businesses for resale are generally exempt from sales tax, as the tax will be imposed at the time the final consumer purchases the good or service. (Also see Excise Tax and Transaction Privilege Tax.)

    SCAAP - State Criminal Alien Assistance Program - A federal program that provides reimbursement to states and other jurisdictions that incurred correctional officers’ salary costs for detaining undocumented immigrants.

    SDCP - Sonoran Desert Conservation Plan - A comprehensive regional conservation and urban planning effort initiated in 1998 and adopted by the Board of Supervisors in 2001 to protect and enhance the natural and cultural environment of Pima County. Led by a steering committee, with extensive participation by the public, the scientific community, and many County departments, the Sonoran Desert Conservation Plan focuses on critical and sensitive habitat conservation, historic and cultural preservation, and riparian protection. The Sonoran Desert Conservation Plan represents the community’s long term strategy for the coexistence of Pima County's natural and urban environments, while upholding and giving the broadest application to the ecosystem protection goals of the Endangered Species Act.

    Secondary Property Tax - Generally, a property tax approved by voters to pay interest and retire debt used for capital improvements or to fund ongoing operation expenses of special voter-approved districts. Pima County has four secondary property taxes. The Secondary Property Tax for Debt Service is used to pay interest and principal on County debt incurred for capital improvements and approved budget overrides. The Secondary Property Tax for the Regional Flood Control District and the Secondary Property Tax for the County Free Library District fund the ongoing operation expenses of each respective district. The County also has a state mandated Secondary Property Tax called the Fire District Assistance Tax, which assists in funding the operations of the nineteen fire districts in the county. Other jurisdictions may impose their own secondary property taxes.

    Self Insurance Trust Fund - An internal service fund that accounts for the risk management function of the County. The fund is administered by an appointed Board of Trustees and provides self insurance coverage to the County for medical malpractice, workers compensation, unemployment, general liability, property damage, environmental damage, and employee dental benefits. It also acquires coverage for other risks. The fund is financed by the General Fund and specific user departments.

    Service - Defines the department’s product or benefit to the County. Services may be identified, by combining the department’s major activities with a common purpose into one group. For example, recruiting, training, and classification are activities that make up Personnel Service under the department’s Administration Program.

    Sewer Revenue Bonds - Bonds issued by Pima County for Regional Wastewater Reclamation District capital improvement projects that are pledged to be repaid from sewer user fees and/or sewer connection fees instead of being repaid from secondary property tax revenue.

    SLID - Street Lighting Improvement District - A special taxing district authorized under Arizona Revised Statutes, Title 48, Chapter 6, for the purpose of funding and maintaining lighting improvements for streets and parks and to purchase the energy needed to operate those improvements. The Board of Supervisors sits as the board of directors for twenty-one County SLIDs, the budgets of which are funded by a Secondary Property Tax levy on all property located within the SLID.

    Southwest Border Prosecution Initiative - An initiative (previously called the Southwest Border Local Assistance Initiative) that provides funds to Arizona and three other border states to reimburse state, county, tribal, and municipal governments for costs associated with the prosecution of federally initiated and declined-referred criminal cases.

    Special Revenue Funds - A fund category used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes. Special Revenue Funds include Transportation, Health, the Regional Flood Control District, Employment & Training, the County Free Library, the Stadium District, Environmental Quality, Solid Waste Management, the Tire Fund, and various departmental programs.

    Special Taxing District - A district established under Arizona Revised Statutes, Title 48, whose board of directors is authorized to levy secondary property taxes or assessments on property located within the boundary of the district to fund expenditures/expenses for the benefit of property holders in the district. The Pima County Board of Supervisors sits as the board of directors for three countywide special taxing districts: the County Free Library District, the Regional Flood Control District and the Stadium District. The Board of Supervisors also sits as the board of directors for twenty-two smaller special taxing districts, including the Hayhook Ranch Improvement District and twenty-one Street Lighting Improvement Districts. Within Pima County, there are other independent special taxing districts such as the fire, irrigation, and water improvement districts, along with municipal business improvement and community facilities districts.

    Stadium District - A special taxing district established under Arizona Revised Statutes, Title 48, Chapter 26, to provide family entertainment for Pima County residents through sports recreation and community events and to develop relationships with professional sports organizations that will have a positive impact on the local economy. The Board of Supervisors sits as the board of directors for the Stadium District, and has earmarked revenues from the County’s Vehicle Rental and Recreational Vehicle Space Surcharges, along with a portion of revenues from the Transient Lodging Tax, to fund the expenditures/expenses of the district.

    State Aid to Education - The State of Arizona provides financial aid to school districts throughout the state by funding various types of assistance through its General Fund budget, lottery and Indian gaming revenues, and revenues from a 0.6% sales tax earmarked for educational uses. The State also reduces local primary property taxes paid by primary residence taxpayers in each school district. Commonly called the “Homeowner’s Rebate,” this subsidy is known as Basic State Aid. During fiscal year 2015/16, homeowners can receive a Basic State Aid subsidy up to $600 against their local school district primary tax. There is an exception to the $600 maximum subsidy should the combined Primary Property Tax levies for all jurisdictions where the homeowner resides exceed one percent of the homeowner’s Limited Property Value. When this exception occurs, an additional subsidy amount is determined and added to the Basic State Aid so that the combined Primary Property Tax levies paid by the homeowner to all jurisdictions do not exceed one percent of his/her Limited Property Value. Per legislation passed in 2015, the State funds up to $1 million of this additional state aid each year and the Property Tax Oversight Commission (PTOC) decides which jurisdictions within Pima County pay any amount of additional state aid in excess of the State’s $1 million contribution.

    State School Equalization Tax - Pursuant to ARS §15-994 the State mandates the levy of a Primary Property Tax to provide equalization assistance to school districts. The rate for such a Primary Property Tax levy is subject to Truth in Taxation provisions as set forth in ARS §41-1276, with a majority vote by the legislature being required to set the State School Equalization Tax rate above the Truth in Taxation rate for any year.

    State Shared Sales Taxes - Sales taxes collected by the State of Arizona, which are distributed to the State General Fund and to the General Funds of Arizona counties and cities to supplement revenues.

    Street & Highway Revenue Bonds - Transportation bonds issued for the purpose of constructing street and highway projects. They are secured by state shared gasoline tax revenue collections in the state of Arizona Highway User Revenue Fund (HURF). Debt service on these bonds is paid from the County's share of HURF funding received through the Transportation Department.

    Sun Corridor, Inc. (formerly known as TREO) - Formed in 2005 to serve as the lead economic development agency for the greater Tucson area, Sun Corridor, Inc. supports the creation of new businesses, the expansion of existing businesses within the region, and the attraction of high-impact companies that share the community's values across Southern Arizona and into Mexico.

    Supplemental Package - Requests for funding in excess of the department Base Budget or expansion of the Operating Budget.

    Supplies - Articles and commodities, which are consumed or materially altered when used, e.g., office supplies, maps, blueprints, repair and maintenance supplies, and small tools, equipment or computer software costing less than $1,000 per item.

    Tax Rate - As applied to property taxes, the rate at which a property will be taxed. Primary and Secondary Tax rates are set by the County Board of Supervisors or the governing boards of other taxing jurisdictions. The tax rate is determined by dividing the jurisdiction’s tax levy by 1 percent of its Primary or Secondary Net Assessed Value, as the tax rate is expressed as a dollar amount per $100 of net assessed value. The amount of tax due on each property is determined by multiplying the tax rate by 1 percent of the property’s respective Primary or Secondary Net Assessed Value.

    Tax Reduction/Debt Retirement Fund - The Tax Reduction/Debt Retirement Fund was established in fiscal year 1999/2000 for the purpose of pooling revenues from various activities in order to offset possible future tax increases. Fund sources include any new revenues derived from expense recoveries, such as federal or state reimbursements for criminal justice and law enforcement, sale of surplus property, and fee increases by General Fund departments where General Fund support is reduced or the fees are not earmarked for a specific purpose.

    Tax Year - The year in which a lien for property taxes is imposed. Liens are imposed on property on January 1st of the year in which the levy is set. The first half-year amount of taxes is due on October 1st of the tax year, and the second half-year amount of taxes is due on March 1st of the following calendar year. If taxes are not paid when due, the lien will be offered for sale.

    Taxable Net Assessed Value - Determined by multiplying the Taxable Property Value by the Assessment Ratio for the property and subtracting the amount of any applicable property exemptions. The Taxable Net Assessed Value is used to determine both the Primary and Secondary Property Taxes levied on a given property

    Taxable Property Value - The basis for establishing both Primary and Secondary Taxes on a property. According to Proposition 117 which became effective in Tax Year 2015, the taxable value for Locally Assessed Property is the Limited Property Value. Centrally Assessed Property and all personal property except for mobile homes are exempted from this rule and use the Full Cash Value of the property as the Taxable Property Value.

    Temporary Employee - An employee who has been appointed on a full-time, part-time, or variable-time basis for a limited period not to exceed eighteen months.

    Tentative Budget - Per ARS §42-17101, the Board of Supervisors “ . . . on or before the third Monday in July each year, shall prepare . . . an estimate of the different amounts that will be required to meet the . . . public expense . . . for the current fiscal year.”

    Title IV-D - Referring to that portion of Social Security law covering the child support enforcement program, Federal Division of Child Support Enforcement.

    Total Net Assets - The difference between the assets and liabilities of proprietary funds. Proprietary funds include the County’s Enterprise and Internal Service funds.

    Transaction Privilege Tax - Arizona’s version of a sales or excise tax. The seller is responsible for paying the entire amount of the tax due based on the gross taxable proceeds or gross taxable income of the business. The seller may include the tax in the purchase price or absorb the tax itself; however, in practice the tax is typically passed on to the consumer. Many types of transactions such as the purchase of unprepared food for consumption at home, prescription drugs and medical equipment, and most services are exempt from the transaction privilege tax under Arizona law.

    Transient Lodging Excise Tax - A special tax levied on individuals who secure accommodations in any hotel, motel, or other organization that offers accommodations located in any jurisdiction which does not levy a municipal occupational license tax. Receipts from Pima County’s transient lodging excise tax, which is levied only in the unincorporated area of the County, are distributed to the Stadium District (34%), the Economic Development and Tourism Special Revenue Fund (16%), and to Visit Tucson for tourism promotion (50%). Also see Excise Tax.

    TREO - Tucson Regional Economic Opportunities, Inc - See Sun Corridor, Inc.

    Truth in Bonding Ordinance - Ordinance 1997-25 that added Pima County Code Chapter 3.06 “Bonding Disclosure, Accountability, and Implementation,” requiring the Board of Supervisors to provide notification to voters prior to a bond election of what projects will be constructed with bond revenues and provide assurances that the County will carry out the bond programs as authorized.

    Truth in Taxation - Whenever a proposed Primary Property Tax levy, excluding amounts attributable to new construction, is greater than the amount levied by the County in the preceding year, the Board of Supervisors is required by ARS § 42-17107 to publish a notice of tax increase and hold a public truth in taxation hearing before approving the adopted budget. ARS § 42-17104 requires such a public hearing be held on or before the fourteenth day before the day taxes are levied. Whenever a truth in taxation hearing has been required, Pima County has customarily held such a hearing on the same day and immediately preceding the Board’s approval of the adopted budget.

    Unit - A Chart of Accounts element that is the lowest organizational level at which departments budget. Each unit is identified by a unique four digit identifier. Financial expenditure/expense transactions are recorded by fund/unit/object, while revenue transactions are recorded by fund/unit/revenue source.

    The University of Arizona Medical Center - South Campus - See Banner University Medical Center South

    Vacancy Savings - A savings realized when budgeted positions are left vacant for all or part of a fiscal year. This reduction to the personal services budget allows the department to use these amounts to fund other items.

    Visit Tucson (formerly known as MTCVB) - The recognized tourism promotion agency in the County whose goal is to enhance economic prosperity through the marketing and promotion of the metropolitan Tucson region for meetings, conventions, sporting events, and tourism. Visit Tucson’s film office also promotes the region as a location for the television, motion picture, and advertising industries.

    VLT - Vehicle License Tax - An ad valorem tax imposed on cars, trucks, and trailers in the state of Arizona. This tax is usually collected by the counties, but some counties have opted to have the state collect the tax. In Pima County, this tax is collected by the Motor Vehicle Division of the Arizona Department of Transportation and then redistributed to the County. The VLT is a major revenue source for Pima County. (Note: The Chart of Accounts identifies the VLT revenue source as State Revenue Vehicle License Tax – 4117.)

    WERF - Water Environment Research Foundation – An independent scientific research organization dedicated to wastewater and storm water issues. WERF funds water quality research and awards funding through a competitive process.

    WIFA - Water Infrastructure Finance Authority - An independent state agency authorized to finance the construction, rehabilitation and/or improvement of drinking water, wastewater, wastewater reclamation, and other water quality facilities/projects. Generally, WIFA offers borrowers below market interest on loans for one hundred percent of eligible project costs.

    WIRED - Workforce Innovation in Regional Economic Development - A federal grant to the Community Services, Employment & Training Department for the Pima County One Stop program, which will align workforce development, economic development, and educational efforts around a regional (including Cochise, Santa Cruz, Yuma, and Pima Counties) strategy to promote innovation and increase the region’s prosperity.

    Workforce Investment Act (WIA) of 1998 - The act that requires states to streamline and consolidate their training systems by creating a “one stop” approach for the delivery of services. The WIA replaced the Job Training Partnership Act and established a new workforce development program for the nation.

    Zero Base Budget - This type of budget is generally used in conjunction with program budgeting (although it may be applied to line item budgeting). It is a budget for which the funding level must be justified without regard to prior year funding levels. Under a target base approach, the prior year’s budget is adjusted for known financial changes, such as approved salary and benefit adjustments, and is then used as the starting point for the current year. Modifications to this base are requested in supplemental packages. Under a zero base approach, no specific target base is established. The department evaluates its current level of operations, programmatic structure, and staffing in the context of its function statement and mandates. Organizational revisions, if beneficial to the achievement of department goals, are made. Programs are then subdivided into services and activities which define the department’s products or benefits to the County. Each service is individually budgeted at its current level and can be individually evaluated for adoption. Each line item for each service is evaluated and justified. During the fiscal year, the actual costs of each service can be captured, and variances from budgeted costs are monitored and analyzed. The zero based budgeting program has been postponed since fiscal year 2007/08.

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    Tucson, AZ 85701

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