Cover Page Title Page Preface County Administrator's Budget Adoption Memo Government Finance Officers Association Distinguished Budget Presentation Award Table of Contents Pima County Characteristics .................................................... Section 1 Arizona and Pima County Maps Background Information Demographic DataIntroduction ................................................................................ Section 2 Organization Services Provided The Budgetary Process: Fund Composition Basis of Presentation Basis of Budgeting Budgetary Control Budget Amendments Budget Preparation and ApprovalLegal Requirements ................................................................... Section 3 County Spending Limitation Tentative Budget Preparation and Publication Final Budget Adoption Budget Revisions Truth in Taxation Adoption of Tax Levy Property Tax Levy Limitation Pima County Budget Resolution County Free Library District Budget Resolution Flood Control District Budget Resolution Stadium District Budget Resolution Levy of Taxes Resolution Budget Issues ............................................................................. Section 4 Issues Synopsis Recommended Budget Memorandum Tentative Budget Memorandum Adopted Budget Memorandum Budget Overview ........................................................................ Section 5 Summary of Overview Financial Structure Consolidated Overview of County Budget by Fund Total County Budget by Source and Use Revenues & Expenditures for Fiscal Years 2010/2011 through 2012/2013 Budget in Brief 2012/2013 Full Time Equivalent Positions Capital Improvement Program Overview Budget Planning Practices ......................................................... Section 6 Financial Policies Non Financial and Strategic Planning State Reports ............................................................................. Section 7 Summary of State Reports Summary Schedule of Estimated Revenues and Expenditures/Expenses Summary of Tax Levy and Tax Rate Information Summary by Fund Type of Revenues Summary by Fund Type of Other Financing Sources and Interfund Transfers Summary by Department of Expenditures/Expenses Within Each Fund Type Summary by Functional Area and Department of Expenditures/ExpensesSummary Schedules ................................................................... Section 8 Summary of Schedules Fiscal Years 2010/2011 - 2012/2013Summary of Changes in Fund Balances Summary of Expenditures by Fund and Department Summary of Revenues by Fund and Category Summary of Expenditures by Functional Area and Department Summary of Revenues by Functional Area and Department Summary of Expenditures by Fund and Object: Department Summary of Adopted Full Time Equivalent Positions Revenue Sources ...................................................................... Section 9 Purpose, Source List, and Dollar Summary General Fund Capital Projects County Free Library Debt Service Development Services Economic Development and Tourism Employment and Training Environmental Quality Fleet Services Health Improvement Districts Other Special Revenue Funds Parking Garages Print Shop Regional Flood Control District Regional Wastewater Reclamation Risk Management Solid Waste Management Stadium District Telecommunications Transportation Summary of Revenue Changes by Fund, Department, and CategoryFunctional Areas by Program County Administration ................................................... Section 10 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Assessor Board of Supervisors Clerk of The Board Communications Office County Administrator Elections Finance & Risk Management Forensic Science Center Human Resources Information Technology Non Departmental Office of Emergency Management and Homeland Security Procurement Recorder TreasurerCommunity & Economic Development ........................... Section 11 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Community and Economic Development Administration Community Development and Neighborhood Conservation Community Development & Neighborhood Conservation Outside Agencies Community Services, Employment and Training County Free Library Economic Development and Tourism Kino Sports Complex School Superintendent Stadium District Justice & Law Enforcement ............................................ Section 12 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Clerk of the Superior Court Constables County Attorney Indigent Defense Justice Court Ajo Justice Court Green Valley Justice Courts Tucson Juvenile Court Office of Court Appointed Counsel Public Fiduciary Sheriff Superior Court Health Services .............................................................. Section 13 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Health Institutional Health Public Works ................................................................. Section 14 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Capital Projects Capital Projects List Development Services Environmental Quality Facilities Management Fleet Services Natural Resources, Parks & Recreation Office of Sustainability and Conservation Public Works Administration Regional Flood Control District Regional Wastewater Reclamation Solid Waste Management Transportation Capital Improvement Program ............................................. Section 15 Capital Improvement Program Summary Impact of Capital Improvement Projects on O & M and Revenue Summary of Active Capital Improvement Projects Major Capital Improvement Program Projects Supplemental Information .................................................... Section 16 Supplemental Information Summary Glossary of Terms and Acronyms Department Listing Pima County Budget Policies Pima County Debt Policies and Practices Bonding Disclosure, Accountability and Implementation Long Term Debt Service Schedules Valuation of Property for Taxing Purposes in Arizona Components of Arizona's Property Tax System Full Cash Values by Class: 2008 - 2012 Limited Values by Class: 2008 - 2012 Assessment Ratios by Class: 2008 - 2012 Secondary Net Assessed Values by Class: 2008 - 2012 Primary Net Assessed Values by Class: 2008 - 2012 Property Tax Levies and Collections - Ten Year History Property Tax Rates - Direct and Overlapping Governments - Ten Year History Pima County Population, Cities & Towns, and Unincorporated Areas 2000 - 2011 Pima County Population Projections Compared with Arizona, Maricopa County and Other Counties: 2000 - 2011, 2020, 2030, 2040, and 2050 Population & Employment - Ten Year History Addresses & Telephone Numbers
Cover Page Title Page Preface
County Administrator's Budget Adoption Memo Government Finance Officers Association Distinguished Budget Presentation Award Table of Contents
Arizona and Pima County Maps Background Information Demographic Data
Fund Composition Basis of Presentation Basis of Budgeting Budgetary Control Budget Amendments Budget Preparation and Approval
Financial Policies Non Financial and Strategic Planning
Summary of State Reports Summary Schedule of Estimated Revenues and Expenditures/Expenses Summary of Tax Levy and Tax Rate Information Summary by Fund Type of Revenues Summary by Fund Type of Other Financing Sources and Interfund Transfers Summary by Department of Expenditures/Expenses Within Each Fund Type Summary by Functional Area and Department of Expenditures/Expenses
Summary of Schedules Fiscal Years 2010/2011 - 2012/2013
Summary of Changes in Fund Balances Summary of Expenditures by Fund and Department Summary of Revenues by Fund and Category Summary of Expenditures by Functional Area and Department Summary of Revenues by Functional Area and Department Summary of Expenditures by Fund and Object: Department Summary of Adopted Full Time Equivalent Positions
Purpose, Source List, and Dollar Summary General Fund Capital Projects County Free Library Debt Service Development Services Economic Development and Tourism Employment and Training Environmental Quality Fleet Services Health Improvement Districts Other Special Revenue Funds Parking Garages Print Shop Regional Flood Control District Regional Wastewater Reclamation Risk Management Solid Waste Management Stadium District Telecommunications Transportation Summary of Revenue Changes by Fund, Department, and Category
County Administration ................................................... Section 10 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Assessor Board of Supervisors Clerk of The Board Communications Office County Administrator Elections Finance & Risk Management Forensic Science Center Human Resources Information Technology Non Departmental Office of Emergency Management and Homeland Security Procurement Recorder Treasurer
Community & Economic Development ........................... Section 11 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Community and Economic Development Administration Community Development and Neighborhood Conservation Community Development & Neighborhood Conservation Outside Agencies Community Services, Employment and Training County Free Library Economic Development and Tourism Kino Sports Complex School Superintendent Stadium District Justice & Law Enforcement ............................................ Section 12 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Clerk of the Superior Court Constables County Attorney Indigent Defense Justice Court Ajo Justice Court Green Valley Justice Courts Tucson Juvenile Court Office of Court Appointed Counsel Public Fiduciary Sheriff Superior Court Health Services .............................................................. Section 13 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Health Institutional Health Public Works ................................................................. Section 14 Summary of Expenditures by Fund: Program Summary of Revenues by Fund: Program Summary of Full Time Equivalents: Program Capital Projects Capital Projects List Development Services Environmental Quality Facilities Management Fleet Services Natural Resources, Parks & Recreation Office of Sustainability and Conservation Public Works Administration Regional Flood Control District Regional Wastewater Reclamation Solid Waste Management Transportation
Capital Improvement Program Summary Impact of Capital Improvement Projects on O & M and Revenue Summary of Active Capital Improvement Projects Major Capital Improvement Program Projects
Supplemental Information Summary Glossary of Terms and Acronyms Department Listing Pima County Budget Policies Pima County Debt Policies and Practices Bonding Disclosure, Accountability and Implementation Long Term Debt Service Schedules Valuation of Property for Taxing Purposes in Arizona Components of Arizona's Property Tax System Full Cash Values by Class: 2008 - 2012 Limited Values by Class: 2008 - 2012 Assessment Ratios by Class: 2008 - 2012 Secondary Net Assessed Values by Class: 2008 - 2012 Primary Net Assessed Values by Class: 2008 - 2012 Property Tax Levies and Collections - Ten Year History Property Tax Rates - Direct and Overlapping Governments - Ten Year History Pima County Population, Cities & Towns, and Unincorporated Areas 2000 - 2011 Pima County Population Projections Compared with Arizona, Maricopa County and Other Counties: 2000 - 2011, 2020, 2030, 2040, and 2050 Population & Employment - Ten Year History Addresses & Telephone Numbers
Administration Building 130 W. Congress Tucson, Arizona 85701 (520) 724-3126 Unpaid invoices or payments received, call (520) 724-3126
