Mohave County adopted budget and annual report: fiscal year 2003-2004 |
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Mohave County Adopted Budget and Annual Report Fiscal Year 2003-2004
LINDA FOSBURGH December 24, 1961 - May 13, 2003 The FY 2003- 2004 Adopted Budget and Annual Report is dedicated to Linda Fosburgh. Linda began working for Mohave County as a Secretary in the Finance Department in August 1990. She was promoted to Budget Analyst in April 1995. Linda passed away on May 13, 2003 from breast cancer. She was, and still is, a role model for many. She was a valuable employee, a positive coworker, and friend to many.
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INVITATION TO MOHAVE COUNTY'S FY 2003- 2004 BUDGET
Mohave County and the Financial Services Department welcome you to take a tour through our County's Budget Book for fiscal year 2003-2004 to get acquainted with how we operate and manage the public's money and services. The major sections of the Budget Book are listed below with a brief description to assist the reader in identifying the content location. 1. 2. 3. PROFILE OF MOHAVE COUNTY, ARIZONA...gives you a variety of information ranging from a brief history of the County, the County's populations, tax bases, and labor force. TABLE OF CONTENTS...includes page numbers to assist you in locating information easily. BUDGET OVERVIEW...contains information on the County's current and prior year of historic revenues and expenditures, including where the money comes from, where it is spent, and who spent the money. BUDGET SUMMARY...begins with an organization chart identifying the County departments, department heads and elected officials. This section also explains the County's budget process and schedules. It contains a budget summary to show how the County levies and collects taxes, and identifies the County's major sources of revenue, with associated trends shown in tables and graphs. In addition, all statutory schedules and reports are included in this section. SERVICE BUDGET...contains each of the County departments' budgets and organization charts. Also included are tables listing each department and its divisions, total budget, and number of employees. TAXING JURISDICTION...discloses the Treasurer's report, a history of the County's assessed valuation, a schedule of tax levies and rates for all taxing agencies, and bonded debt information. APPENDICES/INDEX...provides a description of all funds, a glossary of terms for the Budget Book, and reference index.
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This Budget Book contains a wealth of information about Mohave County government. We hope you will find it informative and helpful. If you do not have time to review the whole book, the Table of Contents and the brief description above each section, or the subsection identified by tabs, will help you identify your areas of interest. We welcome all recommendations to enhance our Budget Book. If you have any questions or suggestions, please call or write us. Thank you. Mohave County Financial Services P.O. Box 7000 809 E. Beale Street, Suite 207 Kingman, Arizona 86402 (928) 753-0735
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Pete Byers District 1 Supervisor
Tom Sockwell District 2 Supervisor
Buster Johnson District 3 Supervisor
Ron Walker County Manager
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MOHAVE COUNTY FY 2003-2004 ADOPTED BUDGET AND ANNUAL REPORT
TABLE OF CONTENTS
BUDGET OVERVIEW General Fund History...................................................................................................................1 General Fund Revenue and Expenditures............................................................................... 2-4 All Sources Revenue and Expenditures .................................................................................. 5-9 All Sources Resources and Spending Trends ........................................................................... 10 BUDGET SUMMARIES County Organization Chart.........................................................................................................11 Officials of Mohave County.................................................................................................. 12-13 Budget Process..........................................................................................................................14 Property Tax Revenues ....................................................................................................... 17-24 Sales Taxes ............................................................................................................................... 25 Highway User Road Fund (HURF) Gas Tax..............................................................................26 Official Adopted Budget Documents Resolution for Adoption of Budget ........................................................................................... 27 Schedule A - Summary Schedule of Estimated Expenditures & Revenues ............................ 28 Schedule B - Summary of Tax Levy & Rate Information ......................................................... 29 Schedule C - Summary by Fund of Revenues Other Than Property Taxes...................... 30-46 Schedule D - Summary by Fund of Other Financing Sources & Interfund Transfers........ 47-48 Schedule E - Summary by Department of Expenditures/Expenses Within Each Fund..... 49-55 2003 Levy Limit Worksheet ..................................................................................................... 56 Expenditure Limit Calculation .................................................................................................. 57 Authorized Personnel........................................................................................................... 58-59 SERVICE BUDGET Introduction ................................................................................................................................ 61 General Government Assessor .................................................................................................................................. 62 Board of Supervisors ............................................................................................................... 63 Elections .................................................................................................................................. 64 Facilities Maintenance ............................................................................................................. 65 Financial Services....................................................................................................................66 Fire District Assistance Tax ..................................................................................................... 67 General Administration/Contingency ....................................................................................... 68 General Fund Transfer ............................................................................................................ 69 Human Resources/Risk Management.....................................................................................70 Procurement ............................................................................................................................ 71 Planning & Zoning....................................................................................................................72 Recorder .................................................................................................................................. 73 Treasurer ................................................................................................................................. 74 Judicial Superior Court.................................................................................................................... 76-77 Clerk of Superior Court ............................................................................................................ 78 Probation..................................................................................................................................79 Justice Court ...................................................................................................................... 81-82 Public Defender ....................................................................................................................... 83 Legal Defender ........................................................................................................................ 84
MOHAVE COUNTY FY 2003-2004 ADOPTED BUDGET AND ANNUAL REPORT
TABLE OF CONTENTS
Public Safety Sheriff................................................................................................................................. 86-87 Attorney.............................................................................................................................. 88-89 Constables ......................................................................................................................... 90-94 Medical Examiner .................................................................................................................... 95 Public Works Public Works...................................................................................................................... 96-97 Road Department .................................................................................................................... 98 Flood Control ........................................................................................................................... 99 Health & Community Services Health & Social Services................................................................................................ 100-101 Community Development .............................................................................................. 102-103 Education School Superintendent...........................................................................................................104 Mohave Educational Services Cooperative ........................................................................... 105 Culture and Recreation Library .................................................................................................................................... 106 Parks Grants .......................................................................................................................... 107 TV District Tax ....................................................................................................................... 108 Internal Services Information Technology Services .......................................................................................... 110 Communications .................................................................................................................... 111 Central Services (Print Shop) ................................................................................................ 112 Central Motor Pool ................................................................................................................. 113 Janitorial Services..................................................................................................................114 Health Insurance Retention Trust .......................................................................................... 115 Self Insured Retention Trust .................................................................................................. 116 Enterprise Services Parks......................................................................................................................................118 Landfill....................................................................................................................................119 Water Operations...................................................................................................................120 Debt Service ........................................................................................................................... 122 Capital Outlay Capital Improvement Projects................................................................................................124 Capital Improvement Projects- Sales Tax ............................................................................. 125 TAXING JURISDICTION Treasurer's Annual Report............................................................................................... 126-127 Treasurer's Revolving Line of Credit ....................................................................................... 128 Treasurer's Year-End Report........................................................................................... 129-136 Report of Indebtedness ................................................................................................... 137-138 Lease Purchase/Third-Party Financing Contracts ................................................................... 139 Detailed Schedule of Countywide Bonded Debt Outstanding.......................................... 140-142 Assessed Valuation & State & County Tax Rates 1948 Through 2003 ................................... 143 Statement of 2003 Tax Levies & Rates ........................................................................... 144-148 Summary of Special Districts Tax Levies ........................................................................ 149-150 2003 Combined Tax Rates Jurisdiction ........................................................................... 151-152 APPENDICES/ INDEX Special Revenue Funds................................................................................................... 154-167 Glossary of Terms ........................................................................................................... 168-173 Index ................................................................................................................................ 174-175
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General Fund - Revenue by Source
Adopted FY 03-04 Property Taxes Sales Tax (State Shared) Other Taxes Fines & Fees Licenses & Permits Intergovernmental Charges for Services Others Total Revenues Operating Transfer In Un-reserved Carryover Fund Balance Total Available Resources 20,437,834 14,200,000 1,750,000 1,280,426 805,133 7,833,996 3,959,312 651,762 $ 50,918,463 821,649 $ 6,430,289 $ 58,170,401 Percent of Total 35.13% 24.41% 3.01% 2.20% 1.38% 13.47% 6.81% 1.12% 87.53% 1.41% 11.05% 100.00%
7% 14% 1% 2% 3%
1%
11%
Un-reserved Carryover Property Taxes Sales Tax Other Taxes Fines & Fees 36% Licenses & Permits Intergovernmental Charges for Services
25%
Others
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General Fund - Expenditures by Department
Adopted FY 03-04 Service Category General Government Contingency Judicial Public Safety Public Works Health and Social Services Education Internal Service Enterprise Debt Service Capital Projects Total Budget $ 13,178,964 6,445,566 11,092,319 15,414,963 40,128 8,208,378 288,938 1,553,560 61,085 1,086,500 800,000 $ 58,170,401 22.66% 11.08% 19.07% 26.50% 0.07% 14.11% 0.50% 2.67% 0.11% 1.87% 1.38% 100.00% Percent of Total
1.87%
0.11%
2.67%
0.50%
14.11%
1.38%
22.66%
General Government
Contingency
Judicial
0.07%
Public Safety
Public Works
Health and Social Services
11.08%
Education
Internal Service
26.50%
19.07%
Enterprise
Debt Service
Capital Projects
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General Fund - Expenditures by Type
Adopted FY 03-04 Personnel Services Salaries & Wages Overtime Employee Benefits Total Personnel Services Supplies Other Charges & Services Enterprise Debt Service Capital Contingency Total Expenditures $ 22,740,949 359,500 5,573,536 $ 28,673,985 660,678 21,170,717 61,085 1,086,500 71,870 6,445,566 $ 58,170,401 39.09% 0.62% 9.58% 49.29% 1.14% 36.39% 0.11% 1.87% 0.12% 11.08% 100.00% Percent of Total
0.12% 0.11% 1.87%
11.08%
39.09%
36.39%
Salaries & Wages Overtime Employee Benefits Supplies Other Charges & Services Debt Service Enterprise Ca pi ta l Contingency
0.62% 1.14% 9.58%
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All Sources - Revenue by Source
Budget 2002-03 Property Tax Sales Tax Highway Users Road Tax Fines, Fees & Charges Federal Grants Intergovernmental In-lieu of taxes State & Local grants/fees Internal Service Debt Service Capital Projects Fund Enterprise Fire District Assistance Tax Other Total Operating Revenue 7,071,196 10,786,595 9,803,458 1,281,241 9,881,000 4,735,702 1,072,414 1,368,517 $125,500,155 6,568,338 7,646,960 10,395,095 999,315 5,238,540 4,304,004 1,055,263 9,506,856 $114,247,911 6,995,201 7,976,412 9,226,110 1,089,911 5,177,830 4,896,824 1,199,201 8,999,785 $122,295,207 6% 7% 8% 1% 4% 4% 1% 7% 100% $28,279,897 17,860,000 10,000,000 16,448,098 6,912,037 Actual 2002-03 $27,545,428 18,744,429 9,765,472 6,825,020 5,653,191 Adopted 2003-04 $31,457,653 19,084,000 10,000,000 7,734,527 8,457,753 % of Total 26% 16% 8% 6% 7%
Property Tax Sales Tax Highway Users Road Tax Fines, Fees & Charges Federal Grants Intergovernmental Internal Service Debt Service Capital Projects Fund Enterprise Fire District Assistance Tax Other
2002-03 Budget 2002-03 Actual 2003-04 Budget
0
5,000
10,000 15,000 20,000 25,000 30,000 35,000
in millions
Fiscal Year 2003/04 Adopted Budget reflects projected revenues and actual un-reserved fund balance carryover in determining total available resources. Property Taxes have increased due to the increase in appraised values, assessments for new County improvement districts and the normal growth in the County. Sales Tax increased 6% due to the normal growth in the County. Federal Grants increased 22% due to new grants allotments, phase ins, and increase in current grants. In-lieu taxes are down 2% due to phased out County in-lieu monies and a reduction in Auto lieu taxes. State Grants decreased 22% due to the declining economy and reduction in grant allocations. Internal Services decreased 6% due to declining motor pool charges due to economic restraints.
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All Sources - Expenditures by Department
Budget General Government Assessor Board of Supervisors Elections Building Maintenance & Ground General Administration Financial Services Human Resources Purchasing Planning & Zoning Recorder Treasurer Fire District Assistance Tax General Fund Contingency Total General Government Judicial Bullhead Justice Court Kingman/Cerbat Justice Court Lake Havasu Justice Court Moccasin Justice Court Limited Court Administrator Probation Legal Defender Public Defender Superior Court Total Judicial Public Safety Attorney Bullhead Constable Cerbat Constable Kingman Constable Lake Havasu Constable Medical Examiner Moccasin Constable Sheriff Total Public Safety Public Works Administration Flood Control Roads Total Public Works Health and Community Services Community Development Health and Social Services Total Health and Comm Svcs Education School Superintendent Mohave Educational Svcs Coop. Total Education 508,304 3,485,000 $3,993,304 440,007 2,223,329 $2,663,336 455,115 3,270,500 $3,725,615 0.24% 1.75% 2.00% 5,100,304 14,480,592 $19,580,896 3,877,035 12,385,281 $16,262,316 3,956,299 13,771,120 $17,727,419 2.12% 7.39% 9.51% 260,111 14,750,388 21,198,225 $36,208,724 78,215 4,721,145 11,759,742 $16,559,102 238,880 11,562,625 32,495,062 $44,296,567 0.13% 6.20% 17.43% 23.75% 5,024,883 74,395 57,832 55,519 66,294 176,900 18,179 13,802,706 $19,276,708 3,924,090 69,202 54,101 55,520 64,487 176,900 15,865 13,351,423 $17,711,588 5,055,488 68,135 55,014 54,340 66,100 206,400 16,649 13,348,860 $18,870,986 2.71% 0.04% 0.03% 0.03% 0.04% 0.11% 0.01% 7.16% 10.12% 571,025 1,383,211 482,204 516,104 88,421 6,505,985 695,141 2,293,085 5,708,380 $18,243,556 550,591 1,039,672 366,528 355,212 88,396 5,313,851 659,374 2,049,983 4,801,459 $15,225,066 666,227 1,119,538 447,501 806,868 91,360 6,408,379 726,952 2,405,570 6,478,093 $19,150,488 0.36% 0.60% 0.24% 0.43% 0.05% 3.44% 0.39% 1.29% 3.47% 10.27% 2002-03 $3,287,233 954,687 575,377 1,104,981 840,029 1,321,807 1,452,795 210,802 1,948,325 1,715,908 1,394,468 1,072,414 1,777,540 $17,656,366 Actual 2002-03 $2,689,530 815,007 556,293 1,072,432 482,943 1,154,245 1,384,394 208,898 1,546,091 1,194,133 1,274,339 1,055,263 0 $13,433,568 Adopted 2003-04 $3,584,520 893,344 323,476 1,142,464 1,735,199 1,298,029 657,129 207,530 2,095,439 1,736,010 1,536,279 1,199,201 6,445,566 $22,854,186 % of Total 1.92% 0.48% 0.17% 0.61% 0.93% 0.70% 0.35% 0.11% 1.12% 0.93% 0.82% 0.64% 3.46% 12.26%
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All Sources - Expenditures by Department
Budget 2002-03 Culture and Recreation Library Parks Grant Funds TV District Total Culture and Recreation Internal Services Communications Central Stores/Print Shop Information Services Central Motor Pool Janitorial Services Health Insurance Retention Self Insurance Trust Total Internal Services Enterprise Funds Parks Landfill I-40 Water Operations GVID Water Operation Horizon Six Water Operation Total Enterprise Funds Debt Service Capital Projects Total Expenditures Less Operating Transfers Total Expenditures 1,421,333 7,179,453 1,873,425 1,611,301 181,957 $12,267,469 5,144,458 24,262,583 $179,507,384 1,851,969 177,655,415 1,087,351 342,230 1,330,975 653,086 16,968 $3,430,610 4,206,492 6,674,299 $113,006,697 3,584,522 109,422,175 1,328,851 7,626,946 1,527,870 1,614,439 175,875 $12,273,981 4,266,336 18,462,388 $186,473,072 2,358,855 184,114,217 0.71% 4.09% 0.82% 0.87% 0.09% 6.58% 2.29% 9.90% 100.00% 946,771 98,772 2,162,803 1,847,231 279,131 9,812,380 389,798 $15,536,886 906,156 83,836 2,238,668 2,151,251 240,554 6,257,955 328,957 $12,207,377 886,802 102,361 2,737,307 1,379,080 346,020 9,825,114 1,832,349 $17,109,033 0.48% 0.05% 1.47% 0.74% 0.19% 5.27% 0.98% 9.18% 4,093,894 1,787,031 1,455,509 $7,336,434 3,434,293 188,686 1,009,964 $4,632,943 4,612,639 1,609,286 1,514,148 $7,736,073 2.47% 0.86% 0.81% 4.15% Actual 2002-03 Adopted 2003-04 % of Total
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All Sources - Expenditures by Department
Debt Service Capital Projects Internal Service Enterprise Funds Culture and Recreation Education Health and Community Services Public Works Public Safety Judicial General Government 0 10,000 20,000 Millions 30,000 40,000 50,000 2003-04 Budget 2002-03 Actual 2002-03 Budget
The current adopted department expenditure budgets, including contingency, reflects 100% of the total available resources. The total overall spending trend budgeted for FY 03/04 increased 3.6% due to increased contingency funds in general government. Health decreased 12% due to decrease in state grants. Culture and Recreation increased slightly. Public Safety decreased due to job vacancies and spending restraints. Judicial increased 4% due to added case loads. Public Works increased 22% due to increased road maintenance. Enterprise Funds increased slightly. Education decreased slightly due to decrease in MESC budget. Internal Services increased 10% due to health claims and increase of funds in the self insurance trust. Capital Projects decreased due to the completion of the new Sheriff facility in December 2003. Debt Service decreased due to reduced principal and interest reduction for COPS.
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All Sources - Expenditures by Type
Budget 2002-03 Personnel Services Salaries Employee Benefits Total Personnel Services Supplies Other Charges & Services Capital Contingency Total Operating Expenditures Less Operating Transfers Total Operating Expenditures $ $ 39,731,823 10,754,569 50,486,392 9,296,448 31,861,976 34,517,833 53,344,735 $ 179,507,384 1,851,969 $ 177,655,415 $ $ $ $ 36,753,194 9,870,399 46,623,593 6,944,925 46,844,138 12,594,041 113,006,697 3,584,522 109,422,175 $ 40,453,657 10,921,267 $ 51,374,924 8,365,019 36,924,245 28,189,874 61,619,010 $ 186,473,072 2,358,855 $ 184,114,217 22% 6% 28% 4% 20% 15% 33% 100% Actual 2002-03 Adopted 2003-04 % of Total
Comparative spending trends
Personnel Services Supplies Other Charges & Services Capital 0 10000 20000 30000
millions
2002-03 Budget 2002-03 Actual 2003-04 Budget
40000
50000
60000
The current adopted expenditure budget, including contingency, reflects 100% of the total available resources. Personnel Services increased due to increase in retirement benefit rate. Supplies decreased 10% due to spending constraints. Other Charges & Services increased due to reallocation of expenses, and depreciation. Capital decreased due to completion of Sheriff facility in November 2003. NOTE: Depreciation $1.2 million not budgeted
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All Sources - Resources and Spending Trends
Budget 2002-03 Plus: Revenue Property Tax Sales Tax Highway Users Road Tax Fines, Fees & Charges Federal Grants Intergovernmental Internal Service Debt Service Capital Projects Fund Enterprise Fire District Assistance Tax Other Total Operating Revenue $ 28,279,897 17,860,000 10,000,000 16,448,098 6,912,037 17,857,791 9,803,458 1,281,241 9,881,000 4,735,702 1,072,414 1,368,517 $ 125,500,155 $ $ 27,545,428 18,744,429 9,765,472 6,825,020 5,653,191 14,215,298 10,395,095 999,315 5,238,540 4,304,004 1,055,263 9,506,856 114,247,911 $ 31,457,653 19,084,000 10,000,000 7,734,527 8,457,753 14,971,613 9,226,110 1,089,911 5,177,830 4,896,824 1,199,201 8,999,785 $ 122,295,207 26% 16% 8% 6% 7% 12% 8% 1% 4% 4% 1% 7% 100% Actual 2002-03 Adopted 2003-04 % of Total
Less: Expenditures General Government Judicial Public Safety Public Works Health and Community Services Education Culture and Recreation Enterprise Funds Internal Services Debt Service Capital Projects Total Operating Expenditures Less Operating Transfers Total Operating Expenditures $ 17,656,366 18,243,556 19,276,708 36,208,724 19,580,896 3,993,304 7,336,434 12,267,469 15,536,886 5,144,458 24,262,583 $ 179,507,384 1,851,969 $ 177,655,415 $ $ $ 13,433,568 15,225,066 17,711,588 16,559,102 16,262,316 2,663,336 4,632,943 3,430,610 12,207,377 4,206,492 6,674,299 113,006,697 3,584,522 109,422,175 $ 22,854,186 19,150,488 18,870,986 44,296,567 17,727,419 3,725,615 7,736,073 12,273,981 17,109,033 4,266,336 18,462,388 $ 186,473,072 2,358,855 $ 184,114,217 12% 10% 10% 24% 10% 2% 4% 7% 9% 2% 10% 100%
Ending Fund Balance/Contingency
$
(52,155,260)
$
4,825,736
$ (61,819,010) *
* Per ARS 42-17105 the County is required to budget all available resources. There is $61 million budgeted as fund balance/contingency that is unlikely to be spent. The 2003-2004 budget increased 3.6% over the previous year.
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MOHAVE COUNTY ORGANIZATION CHART
CITIZENS OF MOHAVE COUNTY
ASSESSOR Beverly Payne 4.53% FTE
ATTORNEY William Ekstrom 4.75% FTE
RECORDER Joan McCall 1.97% FTE
SCHOOL SUP Mike File .85% FTE
SHERIFF Thomas Sheahan 20.18% FTE
TREASURER Dora Goodmiller 2.41% FTE
CLERK OF SUPERIOR COURT Virlynn Tinnell 2.48% FTE
SUPERIOR COURT Div 1 - C. Gurtler Div 2 - R. Bartlett Div 3 - S. Conn Div 4 - J. Chavez Div 5 - R. Moon, Pres Div 6 - R. Weiss 3.40% FTE
BOARD OF SUPERVISORS Dist 1 - P. Byers Dist 2 - T. Sockwell Dist 3 - B. Johnson .43% FTE
JUSTICE COURTS CRBT - J. Taylor KGM - L. Imus BHC - T. Brady LHC - J. Wachtel Davis MOC - I. Heaton 3.25% FTE
CONSTABLES CRBT - E. Blevins KGM - P. Bibich BHC - Leon Alley LHC - R. Dinneweth MOC - J. Barlow .42% FTE
PROBATION Rod Marquardt 10.17% FTE
COUNTY MANAGER Ron Walker .84% FTE
CLERK OF THE BOARD Barbara Bracken
COMMUNITY DEVELOPMENT
S. Parel-Duranceau
2.14% FTE
ELECTIONS Allen Tempert .26% FTE
FINANCIAL SERVICES John Timko 1.79% FTE
HEALTH & SOCIAL SVCS Patty Mead 7.75% FTE
INFORMATION TECHNOLOGY Mike Matthews 1.28% FTE
LIBRARY Bonnie Campbell 4.19% FTE
HUMAN RESOURCES & RISK MGMT Geoffrey Riches 1.11% FTE
PLANNING & ZONING Chris Ballard 3.25% FTE
PROCUREMENT Morris Brite .43% FTE
LEGAL DEFENDER Ron Gilleo .94% FTE
PUBLIC DEFENDER Dana Hlavac 2.99% FTE
PUBLIC WORKS Mike Hendrix 18.20% FTE
NOTES: The Board of Supervisors, appointed County Manager and Staff provide administrative support to all elected officials in areas not directly related to their official responsibilities (i.e., accounting, budgeting, payroll, vendor payments and data processing services.) The Full Time Equivalent (FTE) is a total percentage of the overall County-wide, full-time permanent employees.
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Elected Officials BOARD OF SUPERVISORS:
Mohave County FY 2003- 04 Adopted Budget and Annual Report
Member, District 1 .................................................................................... PETE BYERS Member, District 2 . ............................................................................................ TOM SOCKWELL Member, District 3 ........................................................................... BUSTER JOHNSON COUNTY ASSESSOR..................................................................................................... BEVERLY PAYNE COUNTY ATTORNEY...................................................................................... WILLIAM J. EKSTROM, JR. COUNTY RECORDER......................................................................................................JOAN L. McCALL COUNTY SCHOOL SUPERINTENDENT .................................................................................... MIKE FILE COUNTY SHERIFF ..................................................................................................... THOMAS SHEAHAN COUNTY TREASURER .............................................................................................DORA GOODMILLER CLERK OF SUPERIOR COURT....................................................................................VIRLYNN TINNELL SUPERIOR COURTS: Judge - Division 1 .............................................................................................. CHUCK GURTLER Judge - Division 2 ................................................................................. RANDOLPH A. BARTLETT Judge - Division 3 ............................................................................................... STEVEN F. CONN Judge - Division 4 ................................................................................................. JAMES CHAVEZ Judge - Division 5(Presiding) ................................................................................ ROBERT MOON Judge - Division 6 .............................................................................................. RICHARD WEISS JUSTICES OF THE PEACE: Bullhead City ............................................................................................................... TOM BRADY Cerbat ....................................................................................................................JOHN TAYLOR Kingman ..................................................................................................................... LARRY IMUS Lake Havasu City ........................................................................................ JILL WACHTEL DAVIS Moccasin ........................................................................................................... I. McKAY HEATON CONSTABLES: Bullhead City .............................................................................................................. LEON ALLEY Cerbat ...................................................................................................................... E.B. BLEVINS Kingman ........................................................................................................... PAMELA L. BIBICH Lake Havasu City ..................................................................................ROBERT R. DINNEWETH Colorado City.............................................................................................................JED BARLOW
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Appointed Officials
Mohave County FY 2003- 04 Adopted Budget and Annual Report
COUNTY MANAGER ............................................................................................ RONALD WALKER Clerk of the Board................................................................................ BARBARA BRACKEN COMMUNITY DEVELOPMENT DIRECTOR ........................................ SUSIE PAREL-DURANCEAU Workforce Development Manager ............................................................................ VACANT Community Services Manager ............................................................................DAVE WOLF ELECTIONS ....................................................................................................... ALLEN TEMPERT
FINANCE DIRECTOR .....................................................................................................JOHN TIMKO Public Fiduciary .................................................................................. CATHERINE ROBBINS HEALTH & SOCIAL SERVICES DIRECTOR.................................................................PATTY MEAD Health Administration ............................................................................ JENNIFER McNALLY Environmental Health .................................................................................. SANDY HILLARY Public Health Nursing ......................................................................... CHRISTY BRONSTON Nutritional Services.................................................................................CAROL MATTHEWS Senior Programs............................................................................................... BRAD BIXLER HUMAN RESOURCE DIRECTOR .................................................................... GEOFFREY RICHES Risk Analyst .......................................................................................... RICHARD WELDON INFORMATION TECHNOLOGY SERVICES DIRECTOR ..................................... MIKE MATTHEWS Communications Manager.....................................................................ANITA YARBROUGH LEGAL DEFENDER ........................................................................................................ RON GILLEO LIBRARY DISTRICT DIRECTOR........................................................................BONNIE CAMPBELL PLANNING & ZONING DIRECTOR ................................................................. CHRISTINE BALLARD Building Inspection .................................................................................... DARRELL RIEDEL PROBATION DIRECTOR..................................................................................... ROD MARQUARDT PROCUREMENT OFFICER........................................................................................MORRIS BRITE PUBLIC DEFENDER................................................................................................... DANA HLAVAC PUBLIC WORKS DIRECTOR ......................................................................MIKE HENDRIX County Engineer.............................................................................................MIKE HENDRIX Roads Superintendent............................................................................MANUEL ESQUIBEL Emergency Services.................................................................................BYRON STEWARD Equipment Fleet Supervisor ......................................................................... NOVAL WRIGHT Buildings & Grounds Supervisor ......................................................................... BILLY BASS Parks Department................................................................................ SHAWN BLACKBURN Landfills................................................................................................................. NICK HONT Improvement Districts....................................................................................ZELDA WRIGHT
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Budget Process
Mohave County FY 2003-04 Adopted Budget and Annual Report
BUDGET PROCESS Budget Authority Mohave County budget process and Arizona Revised Statutes (ARS), the State Auditor General, and County Management policy govern this budget document. State law under ARS 42-17101 and 42-17102 defines the schedule for public hearing and Board of Supervisors approval of the County Tentative Budget, Final Budget, and property tax levy rates. The State Auditor General determines the guidelines for certain budget schedules of the budget document. They are Schedules A through E, Levy Limit Worksheet, and Expenditure Limitations. County Management established the budget policy and administers the budgeting process to ensure that County departments adhere to the policy and understand the mission that has been defined by the Board of Supervisors. Budget Basis The basis of budgeting is explained here to assist readers of the budget document, and to provide a bridge between the budget presentation in this document and the accounting presentation in the Annual Financial Report. Mohave County prepares its budget on a modified accrual or accrual basis when applicable; consistent with the County's financial reporting method. The modified accrual is used for Governmental and Agency Funds, and the accrual method is used in budgeting for Internal Service funds. The County's Governmental Funds consist of the General Fund, Special Revenue Funds, Debt Services Funds, and Capital Project Funds. Governmental fund types and agency fund budgets are developed using the modified accrual basis of accounting. To summarize, under this basis, revenues are estimated for the fiscal year if they are susceptible to accrual, (e.g. amounts can be determined and will be collected within the current period). Principal and interest on general long-term debt are budgeted as expenditures when due, whereas other expenditures are budgeted for liabilities expected to be incurred during the current period. Proprietary Fund Budgets are adopted using the full accrual basis of accounting whereby revenue projections are developed recognizing revenues expected to be earned, and expenditure estimates are developed for all expenses anticipated to be incurred during the fiscal year. The County's Proprietary Fund types consist only of Internal Service Funds, as the County has no other enterprise activities such as transit systems or a golf course. Budget Administration The County Final (or Adopted) Budget authorizes and limits any and all expenditures by County departments, functions and elected officials. The Board of Supervisors (BOS) has designated the County Manager as their agent to monitor and administer the budget, working through the Financial Services Department and direct liaison with other County elected officials. The Final Budget adopted by the BOS cannot be increased during the fiscal year, except for certain grant-related funds. This requires that budgets be developed at a "100% of total estimated resources" level including contingencies, so that changes can be accommodated. Any budget modifications to increase personnel or use of contingency appropriations require BOS approval. For personnel services, the County Manager or Financial Services Director can approve temporary changes in staffing types which do not expand the number of positions or exceed the budget available for that position. Staff or budget expansion in personnel services requires BOS approval. Temporary employee services are controlled at the budgeted amount total level rather than by position. The General Fund Budget was adopted as a modified lump sum budget meaning amounts budgeted for salaries and fringe benefits cannot be used for other types of expenses without prior BOS approval. Budget Calendar Mohave County budgets on a fiscal year basis beginning on July 1 and ending on June 30 of the following year. The County Manager has the responsibility to develop and present a balanced proposed budget annually to the BOS for all County functions and agencies. This is accomplished in a two step process consisting of a "Tentative Budget" submitted for approval prior to the June 30 fiscal year end, and a "Final Budget" submitted in August after final property assessed values are available from the Arizona Department of Revenue and the Mohave County Assessor's office. By statute, the final budget cannot exceed the tentative budget in total. The budget calendar on the following page outlines the significant dates and milestones in the budget cycle.
14
Budget Process
Mohave County FY 2003-04 Adopted Budget and Annual Report
Truth in Taxation A truth in taxation notice and hearing is required under ARS 42-17107, if the proposed primary property tax levy, excluding amounts that are attributable to new construction, is greater than the amount levied by the county in the previous year. Typical Budget Calendar January February March April May June July August 31 Preliminary estimate of available fund resources (i.e. revenue, fund balance) 11 Distribution of adjusted base budget packages 14 Budget meeting with all agencies to review packages and processes Staff and Board workshop to develop BOS priorities 12 Budget requests and packages submitted to Finance 12-16 Budget Review Team completes budget request reviews, prepares recommendations 30 Summarization of fund resources -vs- requests prepared for County Manager 2 Assessor's preliminary valuations received. Estimated revenue updated 11 Capital Improvements budget prepared by County Manager 16 Compilation of the general fund budget schedules 10 County Manager to review requested budgets 21 Assessor provides estimated assessed values (subject to appeal) 3 Tentative budget submitted to BOS 3 BOS publishes Special District reimbursement schedules 11 BOS public hearings on tentative budgets 15 BOS adoption and publication of tentative budget (no later than the 3rd Monday in July) 20 Final budget prepared and filed for BOS consideration in 10 days 1 Board of Equalization prepares and submits abstract for assessment appeals 1 Assessor prepares and submits final assessed values and levy limits to BOS 5 BOS adopts final budget 19 BOS adopts tax levy rates for County and all other taxing jurisdictions
Budget Development Process County Manager and Finance Director hold meetings with all department heads and elected officials to review their requested budgets, discuss their budget goals, and establish budget priorities. The recommended budget is presented to the Board of Supervisors for public hearing and approval. Changes occur from the County Manager meeting with the department heads and elected officials and from the Board of Supervisors' public hearing, and will be updated along with the Assessed Valuation of Property Tax, revenues, and year-end carry over. If a department or official desires an increase in budget or an increase in staff, each must be outlined as a unique and fully costed Budget Addition request package including current and future years' initial and continuing costs. Any increase in revenue available to fund the request is also identified. A cost summary in priority order accompanies the Budget Addition request packages submitted for consideration. Capital Improvements Budgeting The County does not prepare a separate Capital Improvements budget, but rather includes projects as a part of the annual operating budget process as a budgeted function. The prior year's on-going projects and balances are detailed along with supplemental and new appropriations. Appropriations do not lapse for capital projects and the budget is under the administrative control of the County Manager. Expenditure Limit All Arizona counties are subject to annual expenditure limits set by the State with adjustments and exclusions for certain types of expenditures. Mohave County is $11.8 million below the 2003-04 expenditure limit of $117.5 million as detailed in the Expenditure Limit Calculation worksheet herein. This provides the County with significant growth capacity with its limit that is unique among Arizona counties, which are generally above or near their maximums.
15
Budget Process
Mohave County FY 2003-04 Adopted Budget and Annual Report
Debt Limits Mohave County has no outstanding General Obligation debt and therefore has its full debt limit capacity of $71 million (6% of $1.2 billion secondary assessed value) available for future needs. General Obligation bonds require simple majority approval. Contingency Reserves/Full Budgeting Concept Arizona law generally prohibits any increases in budget appropriations of the General Fund after the Board of Supervisors adopts the Tentative Budget, we therefore appropriate 100% of estimated available resources, including carry forward fund balances. To accomplish this 100% budgeting, each fund includes a Contingency appropriation that is a separately budgeted activity in the General Fund; and a separate object of expenditure for other funds. The Board of Supervisors approves the use and transfer of General Fund Contingency during the year. The County Manager or Financial Services Manager approves other funds' contingency uses.
16
Tax Revenue PROPERTY TAX REVENUE Introduction
Mohave County FY 2003-04 Adopted Budget and Annual Report
All property taxes, both real and personal, are based on an assessed value of property owned or operated within the State as of January 1 of the prior year. Since 1980, Arizona has operated under two distinct bases for determining assessed values for levying ad valorem taxes. They are referred to as "full cash" and "limited" valuation. Full Cash Value Full cash value is the same as the property's fair market value. Taxes levied against the net assessed amount of full cash value are known as "Secondary Taxes" and can only be enacted or changed by legislation or public vote within the jurisdiction. Secondary taxes are typically used for debt service, budget overrides, and the operation and maintenance of special service districts such as fire, library, flood control and sanitary improvement districts. Limited Property Value The limited property value is a value calculated according to a statutory formula designed to reduce the effect of inflation on property taxes. It cannot exceed the property=s full cash value. The limited value is derived on each parcel by using one of the following methods: 1. For parcels in existence the previous year that did not undergo modification through construction, destruction, split, assemblage or change in use, values are established at the previous year's value increased by either 10% or 25% of the difference between the prior year limited value and the current year full cash value; whichever is greater. For parcels that underwent modification and for new parcels, including those resulting from a split or assemblage, limited values are established by applying a ratio of full cash value equal to existing properties of the same use or legal class to the new property.
2.
The limited and full cash value of commercial personal property, most mobile homes, and for centrally valued properties (utilities and mines) other than railroads, telecommunications, toll and non-producing mines, are synonymous. Taxes levied against the net assessed amount of limited valuations are known as Primary Taxes, and are used for general County functions and operations. Tax levy rates are set by the Board of Supervisors without voter approval subject to statutory levy limits. These limits generally allow for a 2% inflationary expansion plus the growth in value due to new construction. Mohave County's 2003 tax levy limit is $1.9621 per $100 assessed value as shown in the 2002 Levy Limit Worksheet contained herein. The tax levy limit rate adopted by the County is $1.7500.
17
Tax Revenue Property Classification
Mohave County FY 2003-04 Adopted Budget and Annual Report
All property, both real and personal, in Arizona is assigned a classification by ARS 42-162 to determine assessed valuation for taxation purposes. Each legal class is defined by property use and is assigned a percentage assessment factor that is applied to the limited and full cash values to obtain assessed valuations. Legal classes are defined as follows: Class 1B Producing mines, mining claim property, standing timber, property used to provide local telecommunication services, pipelines, utilities, airport fuel delivery, producing oil and gas companies, shopping centers, golf courses, commercial/manufacturers/assemblers/fabricators, and commercial and industrial property not included in other classes. Class 2 B Agricultural properties, vacant land, and non-profit properties. Class 3 B Residential property, not used for profit (owner occupied). Class 4 B Leased or rented residential property and residential common areas. Class 5 B Railroad operating property, private car company and airline flight property. Class 6 B Historic property, as defined by ARS 42-12101. Environmental manufacturing, as defined by ARS 41-1514.02. Class 7 B Commercial and industrial historic property, as defined by ARS 42-12101. Class 8 B Leased or rented historic residential property, as defined by ARS 42-12101. Class 9 B Leased improvements on government property, as defined by ARS 42-12009. The following table provides a history of assessment ratios, per ARS 42-227, for the above Legal Classes for the last ten calendar years:
Legal Class 1 2 3 4 5 6 7 8 9 1994 30 30 25 16 10 11 24 5 8 1995 29 29 25 16 10 10 26 5 1 1996 28 28 25 16 10 10 24 5 1 Assessment Percentage Ratios 1997 27 27 25 16 10 10 23 5 1 1998 27 27 25 16 10 10 23 5 1 25 16 10 10 21 5 1 25 16 10 10 21 5 1 1999 25 2000 25 2001 25 16 10 10 21 5 25/1 10/1 1 2002 25 16 10 10 20 5 25/1 10/1 1 2003* 25 16 10 10 20 5 25/1 10/1 1
*the 2003 calendar year for taxes represents the 2003/04 County Budget year
18
Tax Revenue Assessed Valuations
Mohave County FY 2003-04 Adopted Budget and Annual Report
Mohave County's climate, recreational opportunities, and quality of living have made it one of the fastest growing areas in Arizona, providing a steady and substantial growth in assessed values for new homes and businesses. The following table provides a ten-year summary of Primary and Secondary assessed values and their annual growth rates.
Assessed Valuations ( in millions $) 1994 Primary value % increase Secondary value % increase 773 9% 852 12% 1995 831 7% 903 6% 1996 854 3% 908 1% 1997 884 3% 919 1% 1998 901 2% 925 1% 1999 910 1% 936 1% 2000 936 3% 960 3% 2001 2002 992 6% 1016 6% 1045 5% 1072 5% 2003 1160 10% 1190 10%
Assessed Valuations
1400 1200 1000 in millions 800 600 400 200 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
Primary Value
Secondary Value
19
Tax Revenue Calendar (for 2003/2004)
Mohave County FY 2003-04 Adopted Budget and Annual Report
June 13, 2003 Final date Assessor ruled on valuation petitions for 2004 values June 27, 2003 (or prior) Mail date for Personal Property Notice of Value (NOV) for commercial properties and manufactured homes for 2003 July 2, 2003 Final 2003 values certified by Assessor to Board of Supervisors July 17, 2003 Appeal deadline for Personal Property NOV for commercial properties and manufactured homes for 2003. (20 days) July 8, 2003 (25 days) Final date for filing owner appeals to Board of Equalization (B.O.E.) for 2004 values August 11, 2003 Final date for Board of Supervisors to adopt 2003 rates and levy taxes October 6, 2003 Final Board of Equalization decisions filed for 2004 values December 15, 2003 Final date for filing appeals to Tax Court for 2004 values January 1, 2004 Valuation date 2004 January 1 thru March 1 Assessor mails notices of value to property owners for 2005 February 10, 2004 Assessor provides levy limit information to State Board and Board of Supervisors for 2004 April (60 days) Final date for property owner to file valuation petitions with Assessor for 2005 values Tax Levy Rates The following schedule of Primary and Secondary rates for the last ten years are shown below. All rates are rounded to the nearest penny.
Tax Levy Rates ($ per $100 assessed Value) 1995 Primary Rate Secondary Rate Total % of change 1.75 0.82 2.57 0% 1996 1.74 0.82 2.56 0% 1997 1.75 0.67 2.42 1998 1.75 0.96 2.71 1999 1.75 0.99 2.74 2000 1.75 0.99 2.74 2001 1.75 0.99 2.74 2002 1.75 1.01 2.76 2003 1.75 1.01 2.76 2004* 1.75 1.01 2.76
-6% 11% 1% 0% 0% 1% 0% 0% *the 2003 calendar year for taxes represents the 2003/04 County Budget year
Tax Levy Rates
2
in millions
1. 5 1 0. 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
Prim a ry Rate
Se conda ry Rate
20
Tax Revenue Real Property Tax Collections
Mohave County FY 2003-04 Adopted Budget and Annual Report
Arizona statutes limit total current and delinquent tax collections to no more than 100% of the current year budget and require a reduction in the current levy rate if the previous year's receipts exceed this limit. The County's history of collections is shown in the following schedule.
Primary Property Tax Levies and Collections (in millions of $) 1995 Tax Levy Current Collections % collected 13.5 12.6 93% 1996 14.0 13.4 96% 1997 14.9 14.4 97% 1998 15.5 15.0 97% 1999 15.8 14.9 94% 2000 15.9 15.2 96% 2001 16.4 15.1 92% 2002 17.3 16.0 92% 2003 18.3 16.6 91% 2004* 20.3 19.7 97%
* Estimated per adopted Budget.
Other figures are actual for fiscal years ended June 30.
Tax Levies and Collections
25 20 15 10 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
in millions
Tax Levy
Current Collection
Delinquent Real Property Tax Sales Real Estate Taxes unpaid after 13 months from the first delinquent date are subject to the sale of a tax lien by the County Treasurer at public auction held annually in February. Bids are made for the interest earned on the amount paid for the tax lien. The tax lien amount is the total of the taxes, delinquent interest, penalties, and fees on the parcel. Property owners may redeem their property any time prior to the issuance of a Treasurers= Deed or court judgment, by paying the applicable lien amount, lien-holder interest, and fees. The holder of a tax lien may request a Judicial Foreclosure three years after the lien is issued, or request an Administrative Foreclosure five years after issuance of the lien. Property having a State tax lien may be sold by the County Board of Supervisors five years after the issuance of the original unredeemed tax lien.
Delinquent Primary Tax Levies (in millions of $) 1995 Tax Levy Current and deliquent collections % collected 13.5 13.3 99% 1996 14.0 14.5 104% 1997 14.9 15.0 101% 1998 15.5 15.6 101% 1999 15.8 15.7 99% 2000 15.9 15.8 99% 2001 16.4 15.6 95% 2002 2003 17.3 16.6 96% 18.3 17.4 95% 2004* 20.3 19.7 97%
* Estimated per adopted Budget.
Other figures are actual for fiscal years ended June 30.
21
Tax Revenue
Mohave County FY 2003-04 Adopted Budget and Annual Report
Real Property Tax Billing and Payments Schedule September Tax bills mailed, payable in two installments on October 1 and March 1, the following year. If the total tax amount is $50.00 or less, the full amount is due October 1. October 1 First half taxes due. November 2 First half taxes delinquent, interest at 16% per annum on the first half amount begins to accrue. December 31 The full amount of the annual taxes may be paid without interest charges. Payments must be received by the Treasurer by this date. March 1, next year Second half taxes due. May 1, next year Second half taxes delinquent, interest accrues at 16% per annum on the outstanding amounts. Personal Property Tax Personal property that is not exempt from taxes is assessed and billed as Unsecured Personal Property. Personal property taxes are billed annually on a monthly basis throughout the year. Taxes become delinquent 60 days after the valuation date on the tax statement. Personal property secured to real property is called Secured Personal Property. Secured personal property is assessed at the same time and in the same manner as real property. The payment requirements are, then, the same as for real property. HB 2331 was passed as part of the 1999 Forty-Fourth Legislature First Regular Session and goes into effect on January 1, 2001. The purpose of this legislation is to eliminate the secured and unsecured personal property classifications, creating one personal property tax roll that will be billed at the same as real property.
Personal Property Tax Collections (in millions of $) 1995 Personal property % annual increase 0.7 -22% 1996 0.7 0% 1997 0.6 1998 0.7 1999 0.6 2000 0.6 0% 2001 0.5 -17% 2002 0.8 60% 2003 0.8 0% 2004* 0.7 -13%
-14% 17% -14% * Estimated per adopted Budget.
Other figures are actual for fiscal years ended June 30.
Personal Property Taxes Collected
1
i n millions
0. 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
P e rsona l Property
22
Tax Revenue Auto-Lieu Tax
Mohave County FY 2003-04 Adopted Budget and Annual Report
The state of Arizona collects and distributes back to the County, an "automobile in-lieu" tax based on vehicle value as part of the annual vehicle licensing process. Such licensed vehicles are excluded from any Personal Property taxes. The following table shows Auto-lieu tax receipts for the last ten years.
1995 Auto-lieu taxes % annual increase 2.1 5%
1996 2.3 10%
1997 2.6
1998 2.8
1999 3.6
2000 3.7 3%
2001 4.2 14%
2002 4.3 2%
2003 4.9 14%
2004* 5.1 4%
13% 8% 29% * Estimated per adopted Budget.
Other figures are actual for fiscal years ended June 30.
Auto-lieu Taxes Collected
6
i n millions
4 2 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
Auto-li e u Taxes
23
Tax Revenue Special Taxing Districts
Mohave County FY 2003-04 Adopted Budget and Annual Report
The County also levies and collects countywide property taxes that are restricted to specific voter approved or legislatively enacted purposes. These revenues are set aside and accounted for in separate Special Revenue funds by the County to ensure expenditures are made only for authorized purposes. The tax levy for Special Taxing Districts is based on Secondary Assessed valuations at the following tax rates (per $100 assessed valuation): District Name/Purpose TV District Fire District Assistance Tax Levy Rate 8.67 cents 10.00 cents Purpose Established in 1983 to provide a County wide TV antenna system and signals to residents. Enacted by the State in 1985 to provide additional support to rural fire districts. The County serves only as a conduit to collect and disburse funds to the Districts. Established by Board of Supervisors in 1986 to provide Public Library facilities and access to all County citizens. Established by Board of Supervisors in 1986 to provide funding for flood, storm water and drainage control projects County wide.
Library District Flood Control District
32.36 cents 50.00 cents __________ 101.03 cents
Total Secondary Rate (2003)
A ten-year history of secondary tax rates is included in the Tax Levy Rate schedule previously presented. The following chart provides a history of collections of Special District taxes. The Sheriff=s Override was voter approved in 1990 for a seven-year period for the addition of twenty deputies and purchase of vehicles and equipment under a specific plan for each year. This special tax was expired on 6/30/97.
Special Tax District revenues (in millions of $) 1995 Television Fire District Assist. Library Flood Control Sheriff's Override Total 0.72 0.84 1.63 1.47 1.27 5.93 1996 0.69 0.80 1.79 1.59 1.30 1997 0.72 0.83 1.83 1.67 1.47 1998 0.80 0.93 2.07 1.80 1999 0.80 0.92 2.50 3.74 2000 0.80 0.92 2.75 3.88 2001 0.82 0.94 2.82 3.97 2002 0.86 1.01 3.20 4.07 2003 0.93 1.05 3.54 4.44 2004* 1.03 1.20 3.92 4.99
6.17 6.52 5.60 7.96 8.35 8.55 9.14 9.96 11.14 * Estimated per adopted Budget. Other figures are actual for fiscal years ended June 30.
24
Tax Revenue
Mohave County FY 2003-04 Adopted Budget and Annual Report
SALES (Transaction Privilege, Severance and Use) TAXES Mohave County established a 1/4 cent sales, that will run for 20 years, and it's use is for County buildings only. The County also receives a distribution of a portion of the State Sales tax collections based on population and taxes collected within the County. Tax rates vary within 32 types of defined business activity from .516% to 6.05% with most activities taxed at 5.5%. The total collections are divided at varying percentages based on business category between "non-shared" (retained by the State) and "shared" portions. The shared sales tax is divided among various jurisdictions, such as incorporated cities and towns, counties, and state general fund. The following table shows Mohave County's actual receipts and nine-year growth.
Sales Tax Collections ( in millions of $) 1995 Transaction Tax % of annual increase 1/4 Cent Sales Tax % of annual increase 10.5 18% 1996 11.3 8% 1997 11.5 2% 1998 11.6 1% 1999 12.2 5% 2000 13.3 9% 2001 12.5 -6% 4.1 0% 2002 13.2 6% 4.4 7% 2003 13.9 5% 4.9 11% 2004* 14.2 2% 4.9 0%
* Estimated per adopted Budget.
Other figures are actual for fiscal years ended June 30.
Sales Tax Collection
15 10 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
in m illion s
Sa l e s Tax
1/ 4 Cent Tax
25
Tax Revenue HIGHWAY USER ROAD FUND (HURF) GAS TAX
Mohave County FY 2003-04 Adopted Budget and Annual Report
The State of Arizona levies a tax, of approximately 18 cents per gallon on motor fuel sold within the state, to be used for maintenance and construction of streets and highways. The State collects and distributes these funds to the State Highway Fund, cities with populations over 300,000, incorporated cities and towns, and counties. The counties' shares of HURF funds are distributed based on fuel sales within each county. With its significant tourism base, Mohave County draws sufficient revenue from the fuel tax to fund its entire road maintenance and construction activities without additional support from the General Fund. The following table provides a history of HURF revenue and annual growth.
Highway User Road Fund (HURF) tax collections (in millions of $) 1995 HURF tax revenue % annual increase 7.7 -1% 1996 7.8 1% 1997 8.1 1998 8.2 1999 8.7 2000 8.5 2001 9.2 2002 9.6 2003 9.8 2004* 10
4% 1% 6% -2% 8% 4% 2% 2% * Estimated per adopted Budget. Other figures are actual for fiscal years ended June 30.
HURF Revenue
15
in millions
10 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
HURF Revenue
26
27
28
Schedule B Summary of Tax Levy and Tax Rate Information
Mohave County FY 2003-04 Adopted Budget and Annual Report 2002-03 FISCAL YEAR 2003-04 FISCAL YEAR
1.
Maximum allowable primary property tax levy calculated in accordance with A.R.S. 42-17051(A). $ 20,467,592 $ 22,914,900
2.
Amount received from primary property taxation in the 2002-03 fiscal year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. 42-17102(A)(18). Property tax levy amount A. Primary property taxes B. Secondary property taxes Television District Fire District Assistance Tax Library District Flood Control District Total secondary property taxes C. Total property tax levy amounts
$
0
3.
$
18,283,834
$
20,437,835
$
$ $
930,165 1,072,414 3,470,330 4,512,369 9,985,278 28,269,112
$
$ $
1,031,743 1,199,201 3,850,890 4,926,900 11,008,734 31,446,569
4.
Property taxes collected* A. Primary property taxes (1) 2002-03 year's levy (2) Prior years' levies (3) Total primary property taxes B. Secondary property taxes (1) 2002-03 year's levy (2) Prior years' levies (3) Total secondary property taxes C. Total property taxes collected
$ $
16,906,000 590,000 17,496,000
$ $ $
9,072,500 301,000 9,373,500 26,869,500
5.
Property tax rates A. County tax rate (1) Primary property tax rate (2) Secondary property tax rates Television District Fire District Assistance Tax Library District Flood Control District (3) Total county tax rate B. Special assessment district tax rates Secondary property tax rates Holiday Lighting Total Property tax rates 1.7500 0.0867 0.1000 0.3236 0.5000 2.7603 1.7500 0.0867 0.1000 0.3236 0.5000 2.7603
0.0413 2.8016
0.0413 2.8016
* Includes actual property taxes collected as of the date the proposed budget was prepared plus estimated property tax collections for the remainder of the fiscal year.
29
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04
SOURCE OF REVENUES GENERAL FUND Taxes Tax Penalties/Interest Utilities Franchise Fees Licenses and permits Building Permits (P & Z) Variance Permits Zoning & Use Permits Marriage Licenses Peddler/Pawnbroker Licenses Intergovernmental Federal Government Payment in Lieu Taxes Jail Federal Grant S.O.B.R.A Reimbursement ALTCS Reimbursement State Government Justice of the Peace Reimbursement County in Lieu (DSH) State Shared Revenues Sales Tax Liquor Licenses Lottery State Revenues (Fill the Gap) Auto Lieu Tax Local Revenues Special District Reimbursement Election Reimbursement LaPaz/MOC Cost Share Grant Revenues Payment in-lieu Taxes Charges for services General Government Attorney Fees Building Inspection Plan Review City of Kgm Shelter Fees Finance Department Fees Central Service Charges P & Z Subdivision Review Map & Blueprint Sales P & Z Certification Fees Transportation Fees Pet Fees Other Fees Public Works Fees Recorders Fees Sheriff Charges Superior Court Fees Treasurer Fees $
2002-03
888,159 283,000
$
1,931,389 451,825
$
1,400,000 350,000
680,260 1,133 68,500 4,000
792,497 1,200 109,013 4,224
700,000 1,133 100,000 4,000
1,587,196
1,588,356
1,818,201
161,878
129,658
168,619
13,460,000 46,068 550,035
13,870,346 48,730 552,268
14,200,000 50,000 550,035
5,384,000
4,879,982
5,077,000
855,774 189,860 7,300 38,000 20,000
845,746 180,796
73,224 55,000 7,300
43,966 20,797
14,617 20,000
18,000 250,000 20,293 2,000 480,000 46,500 67,268 3,000 5,000 72,713 17,000 88,966 725,000 18,000
6,976 200,999 23,216 2,349 480,000 41,191 170,979 2,250
8,000 215,000 20,293 2,000 514,048 31,500 159,500 3,000
80,907 23,910
76,713 24,250
916,289 29,407
800,000 18,000
174,000
174,034
174,000
30
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04
SOURCE OF REVENUES Constable Fees Clerk of Courts Constable - BHC Constable - MOC Constable - KGM Constable - LHC Constable - CERBAT Court Fees Justice Court - BHC Justice Court - MOC Justice Court - KGM Justice Court - LHC Public Defender Public Safety Fees Sheriff Jail Contract Billing Jail Patient Fees Jail Incarceration Fees Jail Inmate Meal Fees/Reimbursements Juvenile Detention Charges Electronic Monitoring Fees Welfare Public Fiduciary Fees Fines and forfeits Clerk of Courts Justice Court - BHC Justice Court - MOC Justice Court - KGM Justice Court - LHC Interest on investments Interest Revenue Rents Rents & Royalties Miscellaneous Misc. Revenues Cancelled Warrants/Auction Proceeds * Operating Transfer In Insurance Reimbursements Total General Fund $
2002-03
300,000 26,744 1,228 13,000 20,000 17,000
252,388 28,731 3,719 12,674 23,501 15,332
300,000 26,744 1,700 13,000 22,500 17,000
89,677 17,000 175,000 64,958 100,000
91,473 24,905 216,236 60,441 113,029
89,677 25,000 175,000 84,958 200,000
68,000 389,908 2,000 134,666 13,176 20,045 19,584
73,376 868,573 3,595 196,779 51,634 39,838 23,520
68,000 639,908 2,500 134,666 32,000 30,771 19,584
78,000
44,446
30,000
36,000 247,280 203,138 570,000 121,008
59,244 250,242 210,248 675,263 166,975
44,000 247,280 203,138 585,000 201,008
215,309
339,625
333,000
64,252 253,937
103,307 289,349
98,000 220,762
551,177
627,314 200,000
821,649
29,473,813
$
32,041,743
$
30,480,629
Total General Fund and Transfer In
$
30,024,990
$
32,669,057
$
31,302,278
* Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared plus estimated revenues for the remainder of the fiscal year.
31
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04
SOURCE OF REVENUES SPECIAL REVENUE FUNDS Recorders Surcharge Recorder's Fees User Fee Interest Earnings Total Recorders Surcharge Fund Assessor-GIS Property Information Court Fees Interest Earnings Total GIS Property Information Fund Law Library Court Fees Interest Earnings Miscellaneous Revenues Total Law Library Fund Taxpayer Information Fund Fees Miscellaneous Revenues Total Taxpayer Information Fund Road Fund Highway User Funds Auto Lieu Tax National Forest Fees State Grant - Roads Federal Grant Special District Reimbursement Fuel Charges Interest Earnings Rents-Land & Building Sales of Signs Emergency Services Repair Charges Miscellaneous Revenues Total Road Fund Document Retrieval & Storage Court Fees Interest Earnings Miscellaneous Revenues Total Document Retrieval & Storage Fund Conciliation Court Court Fees State Grant Federal Grant Interest Earnings Revenue Registrations Total Revenues Total General Fund Transfers In Total Conciliation Court Fund Child Support Automation Fund Court Fees Interest Earnings Total Child Support Automation Fund $ 208 $ $ 207 $ $ 206 $ $ 205 $ $ 204 $ $ 203 $ $ 202 $ $ 201 $
2002-03
320,000
$
396,076 2,275
$
370,000
40,000 360,000 509,000 $
34,140 432,491 $
40,000 410,000 400,000
$
395,572
$
509,000 61,800 700
$
395,572
$
400,000 102,100 700
$
93,090 1,014 51
$
62,500
$
94,155
$
102,800
$
114,752
$
22,010 100
$ 10,000,000
114,752
$
22,110
$
9,765,472 1,896,450
$
10,000,000 1,500,000 1,000
1,000 25,000
653
5,000 800,000 467,000 95,000 15,000 30,500 700,000 2,590,000 14,728,500 52,000 3,000 $
9,558 685,219 335,608 96,200 22,283 36,035 812,765 225,857 13,886,100 $
5,000 720,000 467,000 95,000 15,000 58,000 461,900 2,540,000 15,862,900 116,600 3,000
$
119,342 13,458 637
$
55,000 50,000 18,836
$
133,437
$
119,600 50,000 18,836
$
74,080 24,557
$
7,000
3,738
7,000
75,836 117,687 193,523 $
102,375 117,687 220,062 $
75,836 107,678 183,514
$ 500 500 $
14,703 863 15,566
$
32,300 700
$
33,000
32
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 20,000
SOURCE OF REVENUES Child's Issues Education Fund Court Fees Expedited Child Support/Visitation Court Fees Domestic Relations/Mediation Court Fees Health Services Fund State Health Department Allocation State Grant City of Kingman Cost Sharing City of Havasu Cost Sharing City of Bullhead Cost Sharing Certification Fees Septic Tank Fees Plans Reviews Public Accommodation Permit Food Service Permits Swimming Pool Fees Pet Fees Food Handlers Certificate Patient Fees Miscellaneous Revenues Total Revenues Total General Fund Transfers In Total Health Services Fund Case Processing Assistant Fund (CPAF) State Grant Interest Earnings Total Revenues Total General Fund Transfers In Total CPAF Fund Probation Drug Enforcement State Grant Judicial Collection State Grant Interest Earnings Total Judicial Collection Fund State Census Grant State Grant Attorney Enhancement Fund State Grant Miscellaneous Revenues Interest Earnings Total Attorney Enhancement Fund HEALTH GRANTS Injury Prevention Federal Grant Health Donation/Contributions Donations Tobacco Use Prevention State Grant 225 $ 224 $ 223 $ $ 219 $ 218 $ 217 $ $ $ 215 $ $ 214 $ $ 212 $ 211 $ 210 $ 209 $
2002-03 20,000
$
19,847
$
8,700
$
11,351
$
8,700
$ 69,926 25,554 74,308
4,928
$ 69,887 25,554 74,308
$
70,228 29,554 74,309
$
108,918 74,000 458,698 14,313 33,832 286,285 39,038 2,863 52,052 120,000 3,635 1,363,422 608,338 1,971,760 144,918 $
108,918 125,884 442,355 19,717 31,609 257,708 46,481 2,961 48,485 110,291 5,289 1,373,789 485,326 1,859,115 $
108,918 125,000 458,698 14,313 33,832 286,285 39,038 2,863 52,052 115,000 1,500 1,407,248 642,237 2,049,485
$
136,913 577
$
144,918 165,681 310,599 23,180 $
137,490 165,679 303,169 $ 164,300 164,300 23,938
$
14,598
$
55,105
$ $
73,830 1,494 75,324
$ $ $
65,357
55,105
$
65,357
$ 121,000 32,000 3,000 156,000 $
$ 121,000 38,630 3,000 $ 162,630
$
121,576 64,476 492 186,544
$
30,355
$
44,685
$
45,528
$ 472,500
8,500
$
1,000
$
363,349
$
600,206
33
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 90,580 22,000 2,000 $ 114,580
SOURCE OF REVENUES Family Planning Federal Grant Patient Fees Donations Total Family Planning Fund Nutritional Aid State Grant Donations Total Nutritional Aid Fund W.I.C. Federal Grant Newborn Care Federal Grant State Grant Total Newborn Care Fund Sexually Transmitted Diseases Federal Grant Patient Fees Total Sexually Transmitted Diseases Fund Immunization Program Federal Grant Federal Non Cash State Non Cash Donations Miscellaneous Revenues Total Immunization Program Fund Commodity Surplus Food Program Federal Grant State Grant Total Commodity Surplus Food Fund Preventive Health Block Federal Grant Maternal and Child State Grant CISS Federal Grant Housing Opportunity for Aids Federal Grant Health Start State Grant HIV Education Federal Grant State Grant Total HIV Education Fund WIC Tobacco Intervention State Grant 271 $ 243 $ 241 $ 240 $ 239 $ 236 $ 234 $ $ 233 $ 232 $ $ 231 $ $ 230 $ 229 $ $ 228 $ $ 226 $
2002-03 90,580 15,408 2,000 107,988 $
$
84,740 25,096 4,225 114,061
$
43,079
$
37,134
$
43,079
43,079
$
37,134
$
43,079
568,229
$
580,534
$
571,044
10,000 36,400 46,400 8,666 2,000 10,666
$
2,425 25,450
$
10,000 36,400
$
27,875
$
46,400 8,666 3,500
$
9,274 4,188
$
$
13,462
$
12,166
103,981 256,740 6,957
$
174,410
$
136,130 256,740
1,179 6,957 367,678 175,589 399,827
14,596
$
12,567
$
18,998
14,596
$
12,567
$
18,998
90,164 37,744
$
60,459
$
62,996 35,870
$
35,870
$
$ 63,967
425
$ 99,300
$
61,768
$
60,000
$
61,575
$
60,000
15,000 22,092 37,092
$
10,387 2,501
$
2,500 19,592
$
12,888
$
22,092
84,978
43,901
84,978
34
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED ESTIMATED 2002-03 TENTATIVE 2003-04
SOURCE OF REVENUES Ryan White Title I Grant Federal Grant Bio-Terrorism Prepare/Response Federal Grant TOTAL HEALTH GRANTS Attorney -Anti Racketeering Revenue State Grant Miscellaneous Revenues Interest Earnings Operating Transfer In Total Anti Racketeering Fund Attorney -Magnet Federal Grant Miscellaneous Revenues Total Attorney-Magnet Fund Heritage Park State Grant Interest Earnings Total Heritage Park Fund Senior Elder Care Miscellaneous Revenues Interest Earnings Total Senior Elder Care Fund Jail Commissary Utilities Franchise Taxes Jail Contract Billing Interest Earnings Total Jail Commissary Fund Jail Criminal Justice Enhancement State Grant Miscellaneous Revenues Total Criminal Justice Enhancement Fund Jail Local Law Enforcement Federal Grant Operating Transfer In Interest Earnings Total Jail Local Law Enforcement Fund Attorney Auto Theft Gun Grant Federal Grant State Grant Interest Earnings Total Attorney Auto Theft/Gun Grant Fund Attorney ACJC Video Arraignment Federal Grant Interest Earnings Total Video Arraignment Fund Attorney State Aid State Grant Operating Transfers In Interest Earnings Total Attorney State Aid Fund $ 256 $ $ 255 $ $ 254 $ $ 252 $ $ 251 $ $ 250 $ $ 249 $ 248 $ $ $ $ 247 $ $ 246 $ $ 273 $ $ 272 $
2002-03
201,750
$
154,907
$
157,383
390,000 2,684,834 520,000 5,000
$ $
254,983 2,113,020
$ $
292,500 2,725,595 520,000 5,000
$ $
334,654 541 -403
$ $
30,000
16,219 131,283
30,000
555,000
$
482,294
$
555,000
219,000
$
219,832
$
219,000
219,000
$
219,832
$
219,000
122,155 122,155
$ $ $
18,776 4,407 23,183
$ $ $
122,155 122,155
$ 326 $ 125,000 326
$
$ 125,000
$
166,661 4,965
$
5,000 159,000 $
7,536 210,766 $
5,000 159,000
150,000
$
201,966
$
150,000
150,000
$
201,966
$
150,000
30,000 3,000
$
21,853 2,878 1,482
$
30,000 3,000
33,000
$
26,213
$
33,000
$
38,331 22,000
$
27,468 30,517
$ 54,093
60,331
$
57,985
$
36,744 148 36,892
$
42,545
54,093
$
$
42,545
60,000
$
44,103 114,281
$
60,000 53,350 2,000
2,000 62,000 $
7,124 165,508 $
115,350
35
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 139,365 142,398
SOURCE OF REVENUES Local Courts Assistant Fund Operating Transfers In State Grant Interest Earnings Total Local Courts Assistant Fund Interest Earnings Total Court Time Payment Fund Interest Earnings Total Fill the Gap 5% Collection Fund Court Enhancement Fee Order 9905 Court Fees Interest Earnings Total Court Enhancement Fee Fund Legal Defender Training State Grant Interest Earnings Total Legal Defender Training Fund Public Defender Training State Grant Interest Earnings Total Public Defender Training Fund Public Defender State Aid State Grant Operating Transfer In Interest Earnings Interest Earnings Total Legal Defender State Aid/Ind Fund Sarahs House Donations Interest Earnings Total Sarahs House Fund Attorney Victims Crime Assistance Federal Grant State Grant Restitution's Donations Operating Transfer In Interest Earnings Total Attorney Victims Crime Assis. Fund Criminal Justice Records State Grant Interest Earnings Total Criminal Justice Records Fund Federal Rico Revenue Interest Earnings Total Federal Rico Fund Marie Hinds Revenue 296 286 $ $ $ 270 $ $ 269 $ $ 268 $ $ 266 $ $ 265 $ $ 264 $ $ 263 $ $ $ $ 257 $
2002-03
$ 85,358
271,535 85,358 5,849
$
85,358 3,400 80,300
$
362,742 6,093
$
281,763 3,550
$
92,534 268,990
$
83,450
248,000
$
$
286,760
149,000
$
166,342
$
157,000
149,000
$
166,342
$
157,000
6,000
$
5,188 304
$
3,000
6,000
$
5,492
$
3,000
18,500 80 18,580
$
16,942 209
$
18,500 80
$
17,151
$
18,580
22,698
$
31,083 68,019
$ 24,893 500
500
2,761 1,420
19,564
$
41,371
$
24,892
$ 0 $ 95,981 152,532 3,000 28,700 1,385 1,208 281,598 $ 293,319 0
$
$ 119,385 157,553 3,000 27,000 1,116
$
102,883 155,980 4,012 29,236
$
$
308,054
$
$
$ 109,000 4,000 113,000 $ $ $ 9,993 5,242 15,235 32,383
$ $ $ $ 45,000 4,000 49,000 32,383
36
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04
SOURCE OF REVENUES SPECIAL ASSESSMENT FUNDS Flood Control Floodplain Applications Miscellaneous Revenues Interest Earnings Other Tax Revenues Total Revenues Total Loan Proceeds Total Property Tax Revenue Total Flood Control Fund Library District Library Fines Miscellaneous Revenues Interest Earnings Donations/Contributions Property Sales Other Tax Revenues Total Revenues Total Property Tax Revenue Total Library District Fund Sheriff Other Tax Revenues Total Revenues TV Improvement District Interest Earnings Miscellaneous Revenues Total Property Tax Revenue Total TV Improvement District Fund TOTAL SPECIAL ASSESSMENT FUNDS $ $ 861 $ 315 $ $ $ 310 $ $ $ 305 $
2002-03
30,000 46,000 200,000 60,000 336,000 3,200,000 4,512,369 8,048,369
$
28,902 2,420 331,478 154,275
$
30,000 46,000 100,000 60,000
$
517,075
$
236,000
4,290,762 $ 4,807,837 $
4,926,900 5,162,900
35,000 6,365 15,000 1,208
$
56,809 29,126 30,559 2,313
$
50,000 20,000 25,000 1,208
73,000 130,573 3,470,330 3,600,903 $ $
244,715 363,522 3,217,559 3,581,081 $ $
73,000 169,208 3,850,890 4,020,098
$ 10,000
$ 10,000
$
25,096 16,235
$
930,165 940,165 476,573 $ $
861,887 970,768 989,478 $ $
1,031,743 1,041,743 415,208
Sheriff Volunteer Services Revenues Sheriff Local/Federal Rico Operating Transfer In Total Sheriff Local/Federal Rico Fund Sheriff SLIF Grant State Grant Operating Transfer In Total Sheriff SLIF Grant Court Automation Cost Sharing - All Operating Transfer In Interest Earnings Court Fees Total Revenues Total General Fund Transfer In Total Court Automation Fund Mohave Educational Services Coop. User Fees 615 $ 3,485,000 $ 2,334,335 $ 3,485,000 $ $ 144,277 107,000 251,277 $ $ 605 $ 111,577 32,700 $ 104,180 87,265 4,684 29,547 225,676 107,000 332,676 $ $ 64,600 208,877 107,000 315,877 $ 111,577 32,700 318 $ $ $ 30,000 30,000 $ $ $ 31,914 1,156 33,070 $ $ $ 317 $ $ 35,000 35,000 $ $ 3,574 3,574 $ $ 30,000 30,000 316 $ $ $
37
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 1,542,259 67,027
SOURCE OF REVENUES Davis Camp Phase V State Grant Federal Grant Operating Transfer In Interest Earnings Total Davis Camp Phase V Fund Juvenile Detention Second Pod State Grant Interest Earnings Total Juvenile Detention Second Pod Fund Court Automation TCPF State Grant Interest Earnings Total Court Automation TCPF Fund Sheriff Highway Safety Training State Grant Sheriff Safe Schools Grant State Grant Sheriff Victim Witness State Grant Interest Earnings Total Sheriff Victim Witness Fund Sheriff Boating State Grant Donations Contributions Interest Earnings Total Revenues Total General Fund Transfer In Total Sheriff Waterways Fund Senior Programs Federal Grants Donations Reimbursements Miscellaneous Revenues Total Revenues Total General Fund Transfer In Total Senior Programs Fund Library Grants State Grants Donation Contributions Total Library Grants Fund $ 818 $ $ 815 $ $ $ 813 $ $ 811 $ 810 $ 809 $ $ 805 $ $ 804 $ $ 801-803 $
2002-03 1,542,259 72,000 107,794
$
175,414 4,973
$
90 1,722,053 $ 180,477 $ 1,609,286
221,180
$
141,400 5,469
$
221,180
$
146,869
$
111,114
$ 1
$
111,114
$
1
$
$ 37,914
18,715
$ 85,434
$
65,190
$
29,000
$
29,000
$
27,100
29,000
$
29,000
$
27,100
283,000
$
366,163 2,500 3,747
$
366,163
283,000 126,590 409,590 413,713 167,328 69,127
$
372,410 21,098
$
366,163 50,847
$
393,508
$
417,010 413,713 173,290 83,437
$
446,014 179,531 101,544 15,268
$
650,168 361,567 1,011,735 40,000 5,000 45,000
$
742,357 332,573
$
670,440 346,742
$
1,074,930
$
1,017,182 25,000
54,054
$
54,054
$
25,000
PROBATION GRANTS Family Counseling State Grants Interest Earnings Total Revenues Total General Fund Transfer In Total Family Counseling Fund $ $ 20,011 5,003 25,014 $ $ 814 $ 20,011 $ 9,859 475 10,334 5,003 15,337 $ $ 20,011 5,003 25,014 $ 20,011
38
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 220,077
SOURCE OF REVENUES Subsidy Grant State Grants Interest Earnings Operating Transfer In Total Subsidy Grant Fund Adult Intensive State Grants Interest Earnings Operating Transfer In Total Adult Intensive Fund Juvenile Probation State Grants Other Fees Interest Earnings Total Juvenile Probation Fund Juvenile Detention State Grants Interest Earnings Total Safe Schools/Patrol Fund Safe Schools/Patrol State Grants Interest Earnings Total Safe Schools/Patrol Fund Victim Witness State Grants Interest Earnings Operating Transfer In Total Victim Witness Fund Drug Treatment/Education State Grants Interest Earnings Miscellaneous Revenues Total Drug Treatment/Education Fund Small Schools Program State Grants Service Fund Other Fees Miscellaneous Revenues Interest Earnings Total Service Fund P.I.C. Act State Grants Interest Earnings Operating Transfer In Total P.I.C. Act Fund Home Detention Grant State Grants Interest Earnings Total Revenues Total General Fund Transfer In Total Home Detention Fund $ $ 832 $ $ 831 $ $ 830 $ 824 $ $ 823 $ $ 822 $ $ 821 $ $ 820 $ $ 819 $ $ $ 817 $ $ 816 $
2002-03 241,691
$
213,627 394
$
241,691
$
214,021
$
35,274 255,351
308,407
$
257,052 473
$
208,634
308,407
$
257,525
$
46,465 255,099
$ 70,000 $
6,000 79,887 10,248
$ $ 55,000 9,926 $ 64,926
70,000
$
96,135
42,822
$
44,394 412
$
2,364
42,822
$
44,806
$
2,364
258,524
$ -444
$
258,524
$
-444
$ 19,600
19,600
$
19,600 162
$
5,226 24,826 $ 19,762 $
13,060 32,660
113,041
$
95,818 955 1,551
$
129,027
113,041
$
98,324
$
129,027
77,924
$
77,924
$
77,924
275,000
$
330,032 42,712 32,540
$
250,000
25,000 $ 275,000
275,000
$
405,284
376,893
$
320,411 187
$
275,088
48,691 376,893 $ 320,598 $ 323,779
67,594
$
78,216
$
60,835
67,594
$
78,216 5,295
$
60,835 5,295
67,594
$
83,511
$
66,130
39
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 968,766
SOURCE OF REVENUES State Aid Enhancement State Grants Interest Earnings Operating Transfer In Total Revenues JIPS State Grants Interest Earnings Operating Transfer In Total JIPS Fund Community Punishment State Grants Interest Earnings Total Community Punishment Fund Interstate Compact State Grants Interest Earnings Total Interstate Compact Fund TOTAL PROBATION GRANTS $ $ 839 $ $ 836 $ $ 834 $ $ 833 $
2002-03 1,073,476
$
933,314 899
$
234,984 1,073,476 $ 934,213 $ 1,203,750
496,471
$
529,822 25
$
446,071
95,263 496,471 $ 529,847 $ 541,334
158,250
$
78,266 48
$
24,255
158,250
$
78,314
$
24,255
$ 17 $ 3,604,930 $ 17 3,164,876
$
$ $ 3,266,315
Senior Programs Transportation State Grants Interest Earnings Total Revenues Total General Fund Transfer In Total Senior Programs Transportation Fund Hazardous Materials State Grants Federal Grants Interest Earnings Total Revenues Total General Fund Transfer In Total Hazardous Materials Fund Title 1 Juvenile Detention Education Federal Grants Interest Earnings Total Title 1 Juvenile Det. Education Fund Schools Jail Education Grant State Grants Interest Earnings Total Schools Jail Education Fund CASA Grant State Grants Interest Earnings Total CASA Fund Special Education - Juvenile Miscellaneous Revenues Interest Earnings County Equalization Revenue Total Special Education-Juvenile Fund $ 74,000 74,000 $ 838 $ $ 832 1,294 88,000 90,126 $ 90,000 90,000 $ $ 106,921 $ 837 $ 106,921 $ 125,949 645 126,594 $ 106,921 $ 106,921 $ $ 829 $ $ 121 121 $ $ $ 31,943 $ 828 $ 31,943 $ 15,197 386 15,583 $ 16,869 $ 16,869 $ 523,360 $ 105,150 $ 2,483,214 $ 523,360 $ 827 $ 12,000 511,360 $ 10,413 93,303 1,434 105,150 $ 2,483,214 $ 15,000 2,468,214 $ $ 7 $ 826 $ $ 7 7 $
40
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 100 400 TENTATIVE REVENUES 2003-04 100 400 500 11,084 $ 11,584
SOURCE OF REVENUES Holiday Lighting Interest Earnings Other Property Taxes Total Revenues Total Property Tax Revenue Total Holiday Lighting Fund GVID M & O Colorado River Park Impr Dist Interest Earnings Total Colorado River Park Impr Dist Miscellaneous Revenues Interest Earnings Total Horizon Six Water Maintenance Fund Home Program Federal Grants State Grants Total Home Program Fund Welfare To Work - Housing Federal Grants State Grants Total Welfare to Work - Housing Fund Welfare To Work Federal Grants State Grants Total Welfare To Work Fund Employment Training Program Federal Grants Interest Earnings Total Employment Training Program WIA Summer Youth State State Grants Interest Earnings Total WIA Summer Youth State Fund Home Rehabilitation Project Federal Grants State Grants Total Home Rehabilitation Fund CDBG 2002 9/1/02-9/1/04 Federal Grants Supportive Housing Federal Grants State Grants Total Supportive Housing Fund $ 877 $ 876 $ $ 875 $ $ 873 $ $ 872 $ $ 869 $ $ 868 $ $ 866 $ $ 863 $ 860 $ $ 840 $
2002-03
$
175 678 853 10,217
$
500 10,785 11,285 $
11,070
$
64
$
60
$
$
$
$
$ 154,125 154,125 $ 154,015 154,015
$ 154,125 $ 154,125
2,838
$
$
2,838
$
$
2,264
$
561
$
2,264
$
561
$
10,000
$ 101
$
10,000
$
101
$
50,025
$
25,525 1,828
$
50,025 155,000 13,809 168,809 234,700
$
27,353
$ 53,000
$
147,921 17,809
$
$
165,730
$
53,000 462,699
$
7,189
$
90,439
$
66,504 2,166
$
90,439
$
68,670
$
41
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04
SOURCE OF REVENUES HUD Rental Assistance Federal Grants KGM Cost Sharing BHC/LHC Cost Sharing HAP from other PHA's Income from other PHA's Miscellaneous Revenues Interest Earnings Total Revenues Total General Fund Transfer In Total HUD Rental Assistance Fund DES/ESA ONE STOP IGA #E5203004 State Grants/Entitlements WIA Title II 1997-2000 Federal Grants WIA Title II 1998-2001 Federal Grants Miscellaneous Revenues Total Revenues Total General Fund Transfer In Total WIA Title II 1998-2001 Fund WIA Title II 1999-2002 Federal Grants State Grants Total WIA Title II 1999-2002 Fund WIA Title III Dislocated Workers Federal Grants Miscellaneous Revenues Total WIA Title III Dislocated Workers Fund WIA One Stop Federal Grants WIA Title V Federal Grants Sheriff CJRIP III Federal Grants Interest Earnings Total Sheriff CJRIP III Fund Sheriff SLIF Boating Grant Interest Earnings Operating Transfer In Total Sheriff SLIF Boating Grant Sheriff HIDTA Grant Federal Grants Interest Earnings Total Sheriff HIDTA Grant Fund CDBG Projects Federal Grants Supportive Housing Program Federal Grants State Grants Total Supportive Housing Prog. Fund $ 895 $ 893 $ 892 $ $ $ $ 891 $ $ 890 $ 888 $ 887 $ $ 886 $ $ 885 $ $ $ 884 $ 882 $ 879 $ $ $ 878 $
2002-03
1,538,839 3,500 7,000 241,000 21,482 5,000 4,000 1,820,821 7,220 1,828,041
$
1,505,189 3,500 5,500 273,092 28,716 15,000 14,465
$
1,571,247 3,500 5,500 241,000 21,482 5,000 4,000
$
1,845,462 7,220
$
1,851,729 7,220
$
1,852,682
$
1,858,949 5,515
$
7,070
$
281,050
$
249,221
$
716,503
$
672,358
$
113,812
716,503 36,870 753,373
$
672,358 36,870
$
113,812
$
709,228
$
113,812 709,874
$
$
$ 25,000
$
709,874
$ 25,000
$ 69,000 $ 69,000
25,000 22,913
$
25,000
$
23,116
$ 85,152
84,146
$
56,842
$
112,162
$
71,265 1
$
112,162
$
71,266
$
$
5 1,172
$
$
1,177
$
184,000
$ $
239,729 10 239,739
$ $ $
99,785
184,000
$
99,785
73,216
$
87,551
$
$
7,668 230
$
91,950 2,351
$
7,898
$
94,301
42
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04
SOURCE OF REVENUES Welfare Housing Federal Grants State Grants Total Welfare Housing Welfare Housing ADOC #263-00 Donations City of LHC Cost Sharing Total Home Contract Fund TOTAL SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS GVID Water Distribution Penalty on Delinquent Taxes Special Assessment Revenue Interest Earnings Total GVID Water Distribution Fund Scenic Road and Bridge Project Penalty on Delinquent Taxes Special Assessment Revenue Interest Earnings Operating Transfer In Total Scenic Road and Bridge Project Fund Improvement District Debt Service Penalty on Delinquent Taxes Special Assessment Revenue Interest Earnings Total Improvement Dist. Debt Fund Operating Transfer In Residual Equity Transfer In Total Improvement Dist. Debt Fund Mohave County Improvement District Interest Earnings Debt Service Fund -98 Interest Earnings Operating Transfer In from Library and Road Total General Fund Transfer In Total Debt Service -98 Fund Debt Service Fund 2000 Interest Earnings Total General Fund Transfer In Total Debt Service 2000 Fund Jail Bond Tax Prior Year Taxes Interest Earnings Total Jail Bond Tax Fund GVID Construction Fund Interest Earnings Operating Transfer In Total GVID Construction Fund TOTAL DEBT SERVICE FUNDS $ $ 399 $ $ 401 $ 381 $ $ $ 380 $ 340 $ $ $ $ 335 $ $ $ 330 $ $ 322 $ $ $ 897 $ 896 $
2002-03
13,759
$
4,960 723
$
13,759 260,000 200,000 460,000 38,548,074
$
5,683
$
$ $ 33,645,933
$ $ 39,966,350
10,500 563,414 11,955 585,869 2,534 362,930 594
$
9,184 449,485 18,369
$
5,500 208,705 9,000
$ $
477,039 652 227,378 8,496
$ $
223,205 1,000 720,000
$ 366,058 $
141,750 378,276
$ $ 721,000
2,670 229,623 5,357 237,650
$
3,058 214,288 9,593
$
1,210 124,766 125,976
$ $
226,938 90,100 37,455
$ $
237,650
$
354,494
125,976
$
584
$
130
1,031 350,971 1,082,461 1,433,432 $ $ 300,798 499,197 801,027 $ $ 354,153 586,500 940,653
$
8,097 501,620
$
10,000 500,000
$
509,717
$
510,000
$
614 5,194
$
$ 91,664
5,808
$ 9,500
$
43,291 450,000
$
91,664 1,281,241
$ $
493,291 999,315
$ $
9,500 1,089,811
43
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04
SOURCE OF REVENUES CAPITAL PROJECTS FUNDS Capital Improvements Interest Earnings State Grants Total Capital Improvement Operating Transfer In from Juvenile Det. Facility/Library Total General Fund Transfer In Total Capital Improvement Fund County Capital Improvements-Sales Tax Sales Tax Interest Earnings Total Co Capital Improvements-Sales Tax Fund Total General Fund Transfer In Total Co Capital Improvement-Sales Tax Fund GVID Construction In Progress Bond Proceeds-Interest Scenic Road and Bridge Project Special Assessment Revenue Bond Proceeds Total Scenic Road and Bridge Fund Improvement Districts Construction Interest Earnings Reserve Fund Improvement District Penalty on Delinquent Taxes Special Assessment Revenue Interest Earnings Total Reserve Fund Improvement Dist Fund Residual Equity Transfer In Total Reserve Fund Improvement Dist Fund TOTAL CAPITAL PROJECTS FUNDS $ $ 922/923/925 $ 922 $ 435 $ $ 430 $ 422 $ $ $ 410 $ $ $ 405 $
2002-03
$
12,534
$
5,000
$
12,534
$
5,000
415,757 415,757 $
415,757 428,291 $
800,000 805,000
4,400,000 160,000 4,560,000 $
4,874,083 304,802 5,178,885 2,600,000 $
4,884,000 250,000 5,134,000
4,560,000
$
7,778,885
$
5,134,000
$
8
$
$ 5,296,000 5,296,000 $
$
$
$
$
$ 25,000 25,000
700 361
$ 38,830 38,830
$
46,052 47,113 347,822
$
25,000 9,881,000
$ $
394,935 5,238,540
$ $
38,830 5,177,830
ENTERPRISE FUNDS Parks Federal In Lieu Taxes Park Entrance Fees Campground Fees Miscellaneous Revenues Interest Earnings Total Parks Fund Sanitary Landfill State Grant Landfill Fees User Fees/Other Fees Miscellaneous Revenues Interest Earnings Total Sanitary Landfill $ 505 $ 280,000 365,000 580,680 200,000 160,000 1,585,680 $ $ 305,722 367,348 536,359 216,578 234,971 1,660,978 $ $ 320,000 393,250 519,000 250,000 120,000 1,602,250 $ 216 $ 100,000 880,000 180,000 25,000 5,330 1,190,330 $ $ 100,000 821,741 105,000 5,238 2,759 1,034,738 $ 4,742 1,139,338 $ 100,000 857,801 176,795
44
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04
SOURCE OF REVENUES Griffith Water System Cost Sharing W ater Sales Miscellaneous Revenues Rents from Land Buildings Private Industry Contributions Interest Earnings Total Revenues Total General Fund Transfer In Total Griffith Water System Fund GVID Water Operation Miscellaneous Revenues Interest Earnings W ater Sales Total Revenues Total Property Tax Revenue Total GVID Water Operation Fund Horizon Six Water Maintenance Miscellaneous Revenues Interest Earnings Total Horizon Six Water Maintenance Fund Horizon Six Water Operation Miscellaneous Revenues Interest Earnings Total Horizon Six Water Maintenance Fund TOTAL ENTERPRISE FUNDS $ $ 865 $ $ 863 $ $ $ 856 $ $ $ 850 $
2002-03
1,417,692 10,000
$
926,755 6,668 26,158 700 73,175
$
1,341,436 10,000
1,680 175,620 7,500 $ 1,536,236 61,085 1,597,321
8,000 1,435,692 1,435,692 $
2,140 1,035,596
$
1,035,596
$
75,000 30,000 400,000 505,000 505,000
$
60,283 48,050 443,893 552,226 944
$
65,000 35,000 500,000
$ $ $ $ $
$ $ $ $ $
600,000 600,000
553,170 6,606 2,548 9,154 6,606 4,707 11,313 4,304,004
6,500 2,000 8,500 6,500 4,000 10,500 4,735,702
6,500 2,000 8,500 6,500 4,000 10,500 4,896,824
$ $
$ $
INTERNAL SERVICES FUNDS Employee Health Trust STD Wellness Medical Dental Dental Low Youth Care Interest Earnings Fingerprinting Fees/Misc Life Insurance Miscellaneous Revenues Total Employee Health Trust Fund Information Services Central Services Charges User Fees Miscellaneous Revenues Interest Earnings Total Revenues Total General Fund Transfer In Total Information Services Fund $ 1,332,845 536,000 1,868,845 $ 601 $ 1,332,845 $ 1,287,782 12,488 66 25,881 1,326,217 743,000 2,069,217 $ 1,702,727 375,682 2,078,409 $ 1,702,727 $ 6,214,420 $ 24,192 222 $ 168,192 5,456,803 365,471 62,260 50,280 87,222 $ 189,555 5,935,728 454,576 1,171 14,377 164,194 5,045 112,124 25,507 6,902,277 $ 4,997,700 99,600 15,100 170,000 $ 176,400 4,143,600 393,000
45
Schedule C Summary by Fund of Revenues Other Than Property Taxes
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED REVENUES ESTIMATED REVENUES 2002-03 $ 1,039,869 23,604 18,000 10,000 35,000 3,687 40,997 -1,468 1,106,689 40,000 $ 1,213,000 110,000 9,000 $ 119,000 $ $ 1,146,689 $ 1,384,000 99,846 2,647 $ 102,493 10,000 60,000 1,384,000 $ TENTATIVE REVENUES 2003-04 1,289,000 25,000
SOURCE OF REVENUES Central Motor Pool Motor Pool Charges Repair Charges Miscellaneous Revenues Interest Earnings Auction Proceeds Total Revenues Total General Fund Transfer In Total Central Motor Pool Fund Central Print Shop Central Stores Charges Miscellaneous Revenues Total Central Print Shop Fund Communications Telephone Fixed Charges Telephone Long Distance Cell Phone Charges Telephone Miscellaneous Charges Postage Charges Miscellaneous Revenues Interest Earnings Total Communications Fund Janitorial Services Janitorial Services Charges Total Revenues Total General Fund Transfer In Total Janitorial Services Fund Self Insurance Trust Prior Year Taxes Interest Earnings Total Revenues General Fund Transfer In Operating Transfer In Total Self Insurance Trust Fund $ 825 $ $ 650 $ $ 612 $ 610 $ 603 $
2002-03 1,150,000
1,213,000
$
78,413 2,107 80,520
$
514,704 52,000 480 2,000 278,500
$
544,915 30,960 37,470 1,903 275,188 674 608
$
553,186 46,000 64,000 2,140 296,480
847,684
$
891,718
$
961,806
45,451 45,451 233,680 279,131
$
44,179 44,179 233,680
$
46,326 46,326 257,374
$ $
277,859 134 18,456 18,590 127,506
$ $
303,700
31,058 31,058 127,506
31,058 31,058 920,504 400,000
158,564
$
146,096
$
1,351,562
TOTAL INTERNAL SERVICES FUNDS PERMANENT FUNDS Fire District Assistance Local In-Lieu Taxes Prior Year Taxes Total Revenues Total Property Tax Revenue Total Fire Dist Assistance Funds TOTAL PERMANENT FUNDS TOTAL ALL FUNDS TOTAL GENERAL FUND TRANSFERS TOTAL OPERATING TRANSFERS TOTAL LOAN PROCEEDS TOTAL TRANSFERS/PROCEEDS TOTAL ALL FUNDS INCLUDING TRANSFERS AND PROCEEDS 300
$
9,803,458
$
10,370,190
$
9,226,110
$
$
1,188 76,664 77,852 977,411
$
1,072,414 $ $ $ $ $ 93,723,288 3,931,360 1,199,118 3,200,000 8,330,478 $ 102,053,766 $ $ 1,072,414 $ $ $ $ $
1,199,201 $ $ $ $ $ $ $ 90,837,554 4,937,467 2,358,855 7,296,322 98,133,876 1,199,201
1,055,263 77,852 86,677,578 6,444,512 2,805,553 9,250,065 95,927,643
46
Schedule D Summary by Fund of Other Financing Sources and Interfund Transfers
Mohave County FY 2003-04 Adopted Budget and Annual Report
INTERFUND
OTHER FINANCING 2003-04 FUND GENERAL FUND Total General Fund SPECIAL REVENUE FUNDS Road Fund Conciliation Court Health Services Superior Court - Case Processing Attorney Anti-Racketeering Jail Criminal Justice Enhancement Jail Local Law Enforcement Attorney State Aid Local Courts Assistant Fund Court-time Payment Fill the Gap 5% Collection Public Defender State Aid Legal Defender State Aid/Indigent Defense Attorney Victims Crime Assistance Attorney Federal Rico Flood Control Library District Sheriff Local/Federal Rico Court Automation Occupational Health Sheriff - Waterways Probation - Family Counseling Senior Programs Probation - Subsidy Grant Probation - Adult Intensive Juvenile Probation Victim Witness Senior Programs Transportation Probation - Service Fund P.I.C. Act Home Detention State Aid Enhancement J IP S Holiday Lighting Television District Rental Assistance Community Development Total Special Revenue Funds 205 207 212 214 246 251 252 256 257 260 262 266 267 269 286 305 310 317 605 806 813 814 815 816 817 819 822 826 830 831 832 833 834 840 861 878 893 $ 0 $ 0 $ 0 $ $ $ 100 $ $ $ SOURCES <USES> IN
TRANSFERS 2003-04 <OUT>
821,649
$
4,937,467
$ 107,678 642,237 164,300
456,500
0
26,116 3,000 3,000 53,350 139,365 32,700 242,500 24,893 24,892 1,116 5,000 257,310 554,963 30,000 139,700
50,847 5,003 346,742 35,274 46,465 185,269 13,060 0 333,337 48,691 5,295 234,984 95,263 4,850 257,310 7,220
2,219,375
$
2,358,855
DEBT SERVICE FUNDS Debt Service Fund-98 Debt Service Fund-2000 Jail Bond Fund Total Debt Service Funds 380 381 401 $ 0 $ 0 $ 1,440,653 $ $ $ $ 940,653 500,000 0 0 $
47
Schedule D Summary by Fund of Other Financing Sources and Interfund Transfers
Mohave County FY 2003-04 Adopted Budget and Annual Report
INTERFUND OTHER FINANCING 2003-04 FUND SOURCES <USES> IN TRANSFERS 2003-04 <OUT>
CAPITAL PROJECTS FUNDS Capital Projects County Capital Improvement - Sales Tax Total Capital Projects Funds 405 410 $ 0 $ 0 $ 800,000 $ $ $ $ 800,000 $ 0 0
ENTERPRISE FUNDS Griffith Water System Total Enterprise Funds 850 $ $ 0 $ $ 0 $ $ 61,085 61,085 $ $ 0
INTERNAL SERVICE FUNDS Employee Health Trust Sheriff Flight Services Information Services Central Motor Pool Janitorial Services Self Insurance Trust Total Internal Service Funds 222 245 601 603 650 825 $ 0 $ 0 $ 257,374 1,320,504 1,953,560 $ 0 375,682 $ $ $ $ 0
EXPENDABLE TRUST FUNDS $ $ $ $
Total Expendable Trust Funds
$
0
$
0
$
0
$
0
TOTAL ALL FUNDS
$
0
$
0
$
7,296,322
$
7,296,322
48
Schedule E Summary by Department of Expenditures/Expenses Within Each Fund
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2002-03
Mohave County FY 2003-04 Adopted Budget and Annual Report
ESTIMATED EXPENDITURES/ EXPENSES 2002-03 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2003-04
FUND/DEPARTMENT GENERAL FUND AHCCCS Animal Control Assessor Attorney Board of Supervisors Building Inspection Building Maintenance & Ground Clerk-Board of Supervisor Clerk-Superior Court Constable - Bullhead City Constable - Cerbat Constable - Kingman Constable - Lake Havasu City Constable - Moccasin Elections Financial Services General Administration Community Development Justice Court - Bullhead Justice Court - Kingman Justice Court - Lake Havasu Justice Court - Moccasin Juvenile Detention Limited Court Administration Medical Examiner Human Resources Planning & Zoning PLUC ADEQ 208 Probation Public Defender Public Defender - Indigent Defense Public Fiduciary Public Legal Defender Public Works Director Purchasing Recorder Risk Management School Superintendent Sheriff Sheriff-Jail Superior Court Superior Court Mandated Supervisor District I Supervisor District II Supervisor District III Treasurer Voter Registration Contingency Total General Fund $
EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2002-03
$
7,449,682 415,127 2,599,781 2,598,903 418,377 501,784 1,104,981 162,270 1,025,059 68,730 57,832 53,859 65,503 17,798 558,829 941,284 1,133,249 160,796 451,234 823,949 329,077 292,267 664,218 87,550 176,900 482,972 1,395,943 12,598 38,000 1,333,798 2,081,899 100,000 332,873 584,312 43,603 179,289 520,992 966,962 296,549 5,873,452 5,842,186 1,641,888 890,000 95,607 95,607 95,607 1,394,468 204,802 4,957,018 51,619,464
$
147,507 1,645 900 106,495 11,917
$
5,665 1,660 791 381 16,548 -293,220
1,755 53,287 871 2,861 7,044 -7,044
22,665 47,650 58,350 13,683 31,513
20,000 47,763 14,811
$
11,685 -3,179,478 -2,852,295
7,470,798 416,769 2,600,607 2,693,205 413,266 376,244 1,072,432 153,124 972,160 69,202 54,101 55,519 64,487 15,865 556,293 831,665 482,943 158,995 439,480 822,932 321,644 292,264 716,908 88,396 176,900 456,206 1,165,907 1,940 2,000 1,222,487 1,861,898 122,665 322,580 637,464 42,219 208,898 480,449 928,188 285,119 5,748,897 5,889,914 1,625,281 867,967 67,078 86,209 95,330 1,266,176 211,662 44,912,733
$
$
$
7,040,653 431,573 2,700,319 2,775,570 469,716 562,008 1,142,464 169,366 1,068,414 68,135 55,014 54,340 66,100 16,649 323,476 937,156 1,735,199 161,228 439,230 839,774 360,191 290,046 842,691 91,360 206,400 497,213 1,513,260 5,554 14,617 1,295,815 2,040,275 200,000 360,873 657,818 40,128 207,530 495,714 159,916 288,938 5,937,819 5,752,516 1,697,727 890,000 84,754 84,754 84,754 1,407,317 223,004 6,445,566 53,232,934
49
Schedule E Summary by Department of Expenditures/Expenses Within Each Fund
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2002-03
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2003-04
FUND/DEPARTMENT TRANSFERS FROM GENERAL FUND Transfer to Capital Project $ Transfer to Court Automation Transfer to Case Processing Assistant Fund (CPAF) Transfer to Conciliation Court Transfer to Community Development Transfer to Debt Service-98 Transfer to Debt Service-2000 Transfer to Family Counseling Transfer to Health Transfer to Weekend Detention Transfer to Housing Assistance Transfer to Information Services Transfer to Janitorial Transfer to Motor Pool Transfer to Self Retention Trust Transfer to Senior Programs Transfer to Senior Programs-Transportation Transfer to I-40 Water Operations Transfer to Sheriff Transfer to Airways Transfer to Sheriff DARE Transfer to Sheriff Boating Total General Fund Transfers $ Total General Fund And Transfers SPECIAL REVENUE FUNDS RECORDER SURCHARGE GIS PROPERTY INFORMATION LAW LIBRARY TAXPAYER INFORMATION ROAD FUND Operating Transfer Out to Debt Service Total Road Fund DOCUMENT RETRIEVAL & STORAG CONCILIATION COURT CHILD SUPPORT AUTOMATION CHILD ISSUES EDUCATION EXPEDITED CHILD SUPPORT/VISIT DOMESTIC RELATIONS/MEDIATION HEALTH SERVICES FUND SUPERIOR COURTS - CPAF PROBATION - DRUG ENFORCEMEN SUPERIOR COURTS - JUDICIAL ENF ATTORNEY ENHANCEMENT (201) (202) (203) (204) (205) $ $ $
EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2002-03
ESTIMATED EXPENDITURES/ EXPENSES 2002-03
415,757 107,000 165,681 117,687 36,870 582,461 500,000 5,003 608,338 7,220 536,000 233,680 127,506 361,567
$
2,600,000
$
5,295
3,015,757 107,000 165,681 117,687 36,870 499,197 501,620 10,298 485,326 7,220 743,000 233,680 40,000 127,506 332,574
$
800,000 107,000 164,300 107,678 586,500 500,000 5,003 642,237 5,295 7,220 375,682 257,374 920,504 346,742 61,085
207,000 40,000
126,590 3,931,360 55,550,824
$ $
2,852,295
$ $
21,098 6,444,514 51,357,247
$ $
50,847 4,937,467 58,170,401
978,429 686,552 72,121
$ $
$ $
502,022 88,923 52,624 8,163
$ $
1,017,292 884,201 149,181 128,962 29,494,119 456,500 29,950,619 542,693 291,224 61,000 32,944 14,320 28,890
20,586,080 56,006 20,642,086 367,008 278,055 17,861 32,794 14,320 24,094 2,375,714 262,513 20,086 78,961 149,225 3,852 18,725
11,624,895 48,000 11,672,895 15,587 202,879 498 19,244 12,191
(206) (207) (208) (209) (210) (211) (212) (214) (215) (217) (219)
1,773,135 289,036 14,598 64,895 150,317
2,514,134 164,300 23,938 84,176 157,253
50
Schedule E Summary by Department of Expenditures/Expenses Within Each Fund
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2002-03
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2003-04
FUND/DEPARTMENT HEALTH GRANTS Injury Prevention Service Life Is Your Fortune Mini Grant Tobacco Use Prevention Family Planning Primary Care Service Nutritional Aid W .I.C. Fund Newborn Intensive Care Sexual Transmitted Disease Immunization Program Commodity Surplus Food Program Preventative Health Program H.I.V. Grant Child & Maternal Health Block AZ Early Intervention CISS Grant Housing Opportunity for Aids Health Start Grant HIV Education Grant Health AZ 2010 Mini Grant W .I.C. Tobacco Intervention Ryan White Title I Bio-Terrorism Prepare/Response Total Health Grants ATTORNEY - ANTI-RACKETEERING Operating Transfer Out Total Attorney-Antiracketeering ATTORNEY - MAGNET HERITAGE PARK SENIOR ELDER CARE JAIL COMMISSARY JAIL - CRIMINAL JUSTICE ENHANCE Operating Transfer Out Total Criminal Justice Enhancement JAIL - LOCAL LAW ENFORCEMENT ATTY. AUTO THEFT/GUN GRANT ATTY. ACJC - VIDEO ARRAIGNMENT ATTY. STATE AID LOCAL COURTS ASSISTANT FUND COURT TIME PAYMENT Operating Transfer Out Total Court Time Payment FILL THE GAP 5% COLLECTION Operating Transfer Out Total Fill the Gap 5% COURT ENHANCEMENT FEE
EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2002-03
ESTIMATED EXPENDITURES/ EXPENSES 2002-03
(223) (224) (225) (226) (227) (228) (229) (230) (231) (232) (233) (234) (235) (236) (238) (239) (240) (241) (242) (243) (271) (272) (273)
$
28,863 8,345 479,585 152,132 1,947 66,007 602,233 71,202 20,694 371,150 15,921 110,208 95,973 67,921 14,218 63,967 86,712 14,290 40,700 88,710 201,003 390,000 2,991,781 1,011,025 26,385 1,037,410 345,837 283,330 8,381 329,767 234,305 3,000 237,305 108,262
$
15,173 8,559 -15,073 -5,694 2,815
$
53,010 290
-1,874
34,479 -7,367 5,000
$ (246)
$
89,318
$
9,280 10,632 344,005 121,313 1,531 25,598 585,947 53,385 11,133 133,810 12,997 81,147 61,640 22,981 107 426 61,732 51,787 75 13,131 43,760 138,353 271,303 2,056,073 469,815 3,574 473,389 227,526 30,553 739 221,620 211,007 2,878 213,885 36,040
$
67,244 6,371 587,935 149,590 60,649 520,208 29,957 22,622 415,656 18,576 92,153 77,940 69,131 14,218 98,267 92,788 14,290 14,251 103,030 144,701 290,690 2,890,267 934,617 26,116 960,733 298,234 290,648 7,866 302,726 163,786 3,000 166,786 79,107 62,685 36,800 293,425 432,550 146,587 32,700 179,287 317,340 242,500 559,840 656,272
$
(247) (248) (249) (250) (251)
(252) (254) (255) (256) (257) (260)
62,000 48,348 176,167 95,394 143,537 32,700 176,237 724,035 724,035
54,926 36,744 30,517 81,872 7,637 87,265 94,902 1,203 470,986 472,189 74,424
(262)
(263)
520,542
51
Schedule E Summary by Department of Expenditures/Expenses Within Each Fund
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2002-03 (264) (265) (266) 7,849 27,062 61,459 61,469 (267) (269) (270) (286) 44,629 311,067 -15,396 243,176 10,000 253,176
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2003-04 10,443 27,053 26,367 12,000 38,367 21,910 284,639 -15,396 24,579 24,579 172,086 5,000 177,086 25,312 139,983 139,983 58,691 330,502
FUND/DEPARTMENT LEGAL DEFENDER TRAINING FUND PUBLIC DEFENDER TRAINING FUN PUBLIC DEFENDER STATE AID Operating Transfer Out Total Public Defender State Aid LEGAL DEFENDER STATE AID ATTORNEY VICTIMS CRIME ASSIST CRIMINAL JUSTICE RECORDS ATTORNEY FEDERAL RICO Operating Transfer Out Total Attorney Federal Rico
EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2002-03
ESTIMATED EXPENDITURES/ EXPENSES 2002-03
SPECIAL ASSESSMENT FUNDS Flood Control - County Wide (305) Operating Transfer Out to Special Districts Total Flood Control Library District (310) Operating Transfer Out to Debt Service Operating Transfer Out to Special Districts Total Library District Fund Television District (861) Operating Transfer Out to Special Districts Total Television District Total Special Assessment Funds SHERIFF FEDERAL RICO SHERIFF SLIF GRANT COURT AUTOMATION MOHAVE EDUCATIONAL SVCS COO DAVIS CAMP PHASE V JUVENILE DETENTION SECOND PO COURT AUTOMATION SHERIFF DRUG UNDERCOVER SHERIFF CJEF GRANT SHERIFF GOV HWY SAFETY TRAFF SHERIFF SAFE SCHOOLS SHERIFF VICTIM WITNESS SHERIFF WATERWAYS Operating Transfer Out Total Sheriff Waterways (317) (318) (605) (615) (801-803) (804) (805) (807) (808) (809) (810) (811) (813)
$
14,494,467 255,921 14,750,388 3,477,547 294,965 255,921 4,028,433 1,199,588 255,921 1,455,509
$
$
4,465,224 255,921 4,721,145 2,868,197 252,799 255,921 3,376,917 754,043 255,921 1,009,964
$
11,305,315 257,310 11,562,625 4,029,573 297,653 257,310 4,584,536 1,256,838 257,310 1,514,148
$
19,171,602 39,756 30,000 332,898 3,485,000 1,725,388 366,405 111,114 3,899 8,139 -743 20,674 40,333 406,592 406,592
$
$
8,087,464 3,435 8,637 231,987 2,223,329
$
16,591,726 35,000
589,398 3,269,702 1,609,286
61,643 -78,267
188,686 291,969
2,919
3,096
18,715 47,520 65,190 40,425 390,962 2,328 393,290 83,311 35,313 413,330 413,330
52
Schedule E Summary by Department of Expenditures/Expenses Within Each Fund
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2002-03 (815) (818) 1,079,144 51,407
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2003-04 1,027,552 28,103
FUND/DEPARTMENT SENIOR PROGRAMS LIBRARY GRANTS PROBATION GRANTS Family Counseling Subsidy Grant Adult Intensive Juvenile Services Operating Transfer Out Total Juvenile Services Juvenile Detention Safe School/Patrol Residual Equity Transfer Victim Witness Drug Treatment/Education Small Schools Program Service Fund Operating Transfer Out (General Fund) Total Service Fund P.I.C. Act Fund W eekend Detention Grant State Aid Enhancement Juvenile Intensive Community Punishment Total Probation Grant Funds BEQUEST FUND SR PROGRAMS TRANSPORTATION HAZARDOUS MATERIALS TITLE 1 JUVENILE EDUCATION SCHOOL JAIL EDUCATION GRANT C.A.S.A. GRANT SPECIAL EDUCATION - JUVENILE
EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2002-03 55,734 14,054
ESTIMATED EXPENDITURES/ EXPENSES 2002-03 1,051,982 57,375
(814) (816) (817) (819)
$
25,525 261,934 312,676 327,776 327,776 34,365 272,782 22,948 137,593 95,803 1,009,897 50,114 1,060,011 383,562 59,368 1,092,763 487,047 151,484 4,675,523
$
-511 -34,838 -62,453 713 713 8,015 -198,731 3,652 -8,366 80,007 1,774 81,781 -98,774 6,762 -123,997 -46,015 -67,279 -540,041
$
12,323 213,627 257,268 94,652 105,098 44,247 71,051 19,598 97,369 77,855 257,577 44,888 302,465 322,379 78,772 933,441 529,500 78,266 3,016,874
$
(820) (821) (822) (823) (824) (830)
25,014 232,626 268,361 135,982 185,269 321,251 1,273
(831) (832) (833) (834) (836) $ (296) (826) (827) (828) (829) (837) (838) $ $
$ $ $
$ $ $
$ $
29,700 126,356 77,924 896,619 333,337 1,229,956 312,180 58,600 1,082,000 517,493 24,255 3,788,383 32,383
2,001 86,848 12,930
$ 2,544,443 16,869 4,653
556,140 52,813 4,491 126,978 111,461 9,424 4,747 14,171 187,229 1,425 154,125 2,838 2,264 19,480 96,687 168,809
126,594 77,033 5,597 4,856 10,453 25,543
109,970 83,600 10,225 4,850 15,075 182,181 1,496
HOLIDAY LIGHTING ID (840) Operating Transfer Out to Special Districts Total Holiday Lighting ID IMPROVEMENT DISTRICT - M&O COLORADO RIVER PARK HOME PROGRAM W ELFARE TO WORK JOB START W ELFARE TO WORK GRANT (857) (860) (866) (868) (869)
154,015
153,434
562 9,580 37,544 163,272 69,415 53,000
EMPLOYMENT TRAINING PROGRAM (872) W IA SUMMER YOUTH STATE FUND HOME REHABILITATION PROJECT (873) (875)
53
Schedule E Summary by Department of Expenditures/Expenses Within Each Fund
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2002-03 (876) (877) (878) (879) (880-881) (882) (884) (885) (886) (887) (888) (890) (892) 25,000 22,913 88,706 76,035 184,000 184,000 (893) (895) (896) (897) $ 73,216 14 15,744 494,033 71,078,965 $ 281,050 753,381 244,695 92,287 2,042,226
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2003-04 462,207
FUND/DEPARTMENT CDBG 2002 9/1/02-9/1/04 SUPPORTIVE HOUSING HUD RENTAL ASSISTANCE DES/ESA ONE STOP IGA E5203004 HOME RENT SUBSIDY W IA PY01-02 W IA TITLE II 2000-2003 W IA TITLE II 1999-2002 W IA TITLE III DISLOCATE WORKER W IA ONE STOP GRANT W IA TITLE V GRANT SHERIFF COPS IN SCHOOL SHERIFF HIDTA GRANT Operating Transfer Out Total Sheriff HIDTA Grant CDBG PROJECTS SUPPORTIVE HOUSING PROGRAM W ELFARE HOUSING FEDERAL ASS LHC SENIOR CENTER PROJECT Total Special Revenue Funds DEBT SERVICE FUNDS GVID - WELL DEBT SERVICE Residual Operating Transfer GVID - WATER DISTRIBUTION BUTLER ID - DEBT SERVICE IMPROVEMENT DISTRICT - DEBT MOHAVE COUNTY ID C.O.P.S. DEBT SERVICE FUND-98 C.O.P.S. DEBT SERVICE FUND-2000 RESERVE FUND ID Operating Transfer Out Residual Operating Transfer Total Reserve Fund ID JAIL BOND FUND operating transfer o Total Debt Service Funds
EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2002-03 234,936
ESTIMATED EXPENDITURES/ EXPENSES 2002-03 7,189 70,436 1,856,505
1,985,544 5,515
6,733
7,071 -758
-31,130 83,467
249,343 699,806 -43 113,307 705,420 68,671
11,000
14,840 23,115 58,605 48,173
85,152
70,994 70,994 21,321
104,361 139,154 243,515 94,537 7,070 7,668 254,137
75,900 75,900
94,205
131,859
$
38,612,378
$
77,570,344
(321) (322) (330) (335) (340) (380) (381) (399)
$ 1,017,688 481,729 503,362 18,962 1,433,432
$
$
80,857 729,145 285,535 326,976 -458
$ 588,598 720,000 453,700 12,925 941,227 316,645 1,233,241
-500,000 830,150
933,491 781,145 391,200 90,100 266,965 748,265 321,535 3,447,034
1,042,682
1,042,682 (401) $ 316,453 4,497,855
1,233,241
$
330,150
$
$
4,266,336
54
Schedule E Summary by Department of Expenditures/Expenses Within Each Fund
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2002-03
Mohave County FY 2003-04 Adopted Budget and Annual Report
ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2003-04
FUND/DEPARTMENT CAPITAL PROJECTS FUNDS CAPITAL IMPROVEMENTS CTY CAPITAL IMPROVE-SALES TAX GVID CONSTRUCTION IN PROGRES SCENIC ROAD AND BRIDGE PROJE Operating Transfer (405) (410) (422) (430) $ HORIZON 6 PAVING Residual Equity Transfer G.V.I.D. Construction Fund Butler Imrpvovement Reserve Fund Improvement District Reserve Fund Total Capital Projects Funds ENTERPRISE FUNDS PARKS LANDFILL GRIFFITH WATER DISTRICT GVID - WATER OPERATION HORIZON SIX - WATER MAINT. HORIZON SIX - WATER OPERATION Total Enterprise Funds INTERNAL SERVICE FUNDS EMPLOYEE HEALTH TRUST Operating Transfer Out - General Fund Total Employee Health Trust Funds INFORMATION SERVICES CENTRAL MOTOR POOL CENTRAL PRINTING SERVICES COMMUNICATIONS JANITORIAL SERVICES SELF RETENTION TRUST Total Internal Service Funds PERMANENT FUND FIRE DISTRICT ASSISTANT TAX Total Permanent Fund TOTAL ALL FUNDS (300) $ $ $ (222) $ (216) (505) (850) (856) (863) (865) $ $ (435) (922) (923) (925) $ $
EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2002-03
ESTIMATED EXPENDITURES/ EXPENSES 2002-03
668,185 11,343,691 89,286 8,266,310 100,000 8,366,310 37,607
$ 2,600,000
$
127,873 4,504,795
$
1,387,583 15,386,603
$
$
1,313,945 691,750 2,005,695
$
35,937 1,157,504 1,306,043 224,159 158,000 18,462,388
21,562,583
$
2,600,000
$
5,946,613
$
1,421,233 7,179,453 2,703,575 1,611,301 61,381 120,576 13,097,519
$
$
1,087,351 342,230
$
1,328,851 7,626,946 1,527,870 1,614,439 62,310
-830,150
1,330,975 653,086
$
-830,150
$
16,968 3,430,610
$
113,565 12,273,981
9,622,544 189,836 9,812,380 1,955,803 1,807,231 98,772 882,771 279,131 389,798 15,036,050
$
$
6,068,119 189,836 6,257,955 2,238,668 2,151,251 83,836
$
9,825,114 9,825,114 2,737,307 1,379,080 102,361 886,802 346,020 1,832,349 17,109,033
(601) (603) (610) (612) (650) (825) $
207,000 40,000
64,000
906,156 240,554 328,957 12,017,541
$
311,000
$
$
1,072,414 1,072,414 177,964,850
$ $ $ -309,436
$ $ $
1,055,263 1,055,263 109,422,172
$ $ $
1,199,201 1,199,201 184,114,217
55
2003 Levy Limit Worksheet
Mohave County FY 2003-04 Adopted Budget and Annual Report
SECTION A: 2002 MAXIMUM LEVY A.1 2002 Max. allowable primary tax levy.................. $ A.2
20 ,4 67 ,59 2 2 0,8 76 ,9 44
LINE A.1 multiplied by BY 1.02 equals............................................. $
SECTION B: CURRENT YEAR NET ASSESSED VALUE (2003) OF PRIOR YEAR (2002) TAXABLE PROPERTY B.1 Centrally Valued................................................... $ 1 43 ,6 93, 20 5 B.2 B.3 B.4 B.5 Locally Assessed Real Property.......................... Locally Assessed Secured Personal Property..... 864,144,925 56,189,809
Total Assessed Value (B.1 through B.4)...........................................$ 1,064,027,939 B.4 Divided by 100............................................................................$ 1 0,6 40 ,2 79
SECTION C: 2003 NET ASSESSED VALUES C.1 Centrally Valued................................................... $ C.2 C.3 C.4 C.5 Locally Assessed Real Property...(All Property)... Locally Assessed Secured Personal Property..... Total C.1 through C.3........................................... C.4 Divided by 100...............................................
1 91 ,6 28, 86 1 917,486,792 58,760,620 $ 1 ,16 7,8 76 ,2 73 $ 1 1,6 78 ,7 63
SECTION D: 2003 LEVY LIMIT CALCULATION D.1 Enter line A.2...................................................... $ D.2 D.3 D.4 D.5 D.6 Enter line B.5......................................................
20 ,8 76 ,94 4 10,640,279 1.9621 1 1,6 78 ,7 63 2 2,9 14 ,9 00
Maximum Levy Rate ( D.1 divided by D.2)...................................... Enter line C.5................................................................................... $ Multiply D.4 by D.3 (2003 Levy Limit)............................................ $ Enter excess property taxes collected or levied in prior year........................................................................ $ Amount in excess of expenditure limit.............................................. $ 2003 ALLOWABLE LEVY LIMIT (D.5 - D.6 - D.7)............................ $ 2003 Property Tax Relief.................................................................
0 0 2 2,9 14 ,9 00 0 22,914,900 1. 96 21
D.7 D.8 D.9
D.10 Levy Limit Adjusted for Property Tax Relief...................................... D.11 Assessed Values and Maximum Levy Rate............. 1,167,876,273
56
Expenditure Limit Calculation Total Budgeted Expenditures Exclusions: Highway Users Exclusion Capital Projects Funds Internal Service Funds Fire District Assistance Tax Dividends and Interest A.H.C.C.C.S./ALTC Premiums Special Districts Assessments Federal Grants and Aid Community Service (Senior Programs) Federal In-Lieu Payments Federal Grants Federal Aid Total Federal Grants and Aid State Grants and Aid State Grants State Aid Total State Grants and Aid Amounts Received for Products and Services Product & Services Special District Reimbursement Total For Product and Services Intergovernmental Agreements Building Leases Cost Sharing Total Intergovernmental Agreements Total Exclusions Expenditures Subject to Limit Expenditures Limit for 2003-04 Additional Budget Capacity
Mohave County FY 2003-04 Adopted Budget and Annual Report $184,114,217
8,900,277 18,462,388 17,109,033 1,199,201 1,973,636 6,707,132 1,053,471
413,713 1,918,201 8,090,468 314,740 10,737,122
6,961,647 168,619 7,130,266
4,663,610 73,224 4,736,834
98,000 311,103 409,103 $ 78,418,463 $105,695,755 $117,560,656 $ 11,864,901
57
Authorized Personnel by Department
Mohave County FY 2003-04 Adopted Budget and Annual Report FY 03-04 % OF FTE TO COUNTY TOTAL FY 03-04 % OF CHANGE FROM 02-03
FY 01-02 FTE TOTAL ADMINISTRATIVE DEPARTMENT'S COUNTY ADMINISTRATION BOARD OF SUPERVISORS Supervisor District I Supervisor District II Supervisor District III
FY 02-03 FTE TOTAL
FY 03-04 FTE TOTAL
1.0 3.0 3.0 7.0 9.8 18.0 6.0 16.0 13.0
1.0 2.0 2.0 5.0 9.8 21.0 5.0 16.0 13.0
1.0 2.0 2.0 5.0 9.8 21.0 5.0 15.0 14.0
0.43% 0.83% 1.79% 0.43% 1.28% 1.19%
0.00% 0.00% 0.00% 0.00% -6.67% 7.14%
County Manager/Clerk of the Board Financial Services Procurement Information Technology Human Resources/Risk Management
ELECTIONS COMMUNITY DEVELOPMENT Workforce Development
3.0 1.0 33.0 34.0
3.0 1.0 24.0 25.0
3.0 1.0 26.0 27.0
0.26%
0.00%
2.30%
7.41%
HEALTH & SOCIAL SERVICES County Health Services AHCCCS Health Grants Senior Programs WACOG Senior Elder Care
39.0 24.8 33.6 8.3 9.1 0.0 114.8 49.0
39.0 0.0 35.6 6.8 10.9 0.0 92.3 49.0
39.5 0.0 34.6 5.8 16.2 0.0 96.1 51.0
8.18% 4.34%
4.01% 3.92%
LIBRARY DISTRICT PLANNING & ZONING Planning and Zoning Public Land Use Committee Building Inspection PUBLIC DEFENDER Public Defender Legal Defender PUBLIC WORKS Public Works Director Road Department Sanitary Landfill Maintenance, Building Flood Control District Central Motor Pool Parks Department GVID/Griffith
26.0 1.0 12.0 39.0 23.0 10.0
26.0 0.0 12.0 38.0 35.0 11.0
27.0 0.0 13.0 40.0 35.0 11.0
3.40% 2.98% 0.94%
5.00% 0.00% 0.00%
2.0 128.0 1.0 23.0 7.0 11.0 15.8 11.0 198.8
2.0 142.0 1. 0 20.0 8.0 11.0 17.0 11.0 212.0
2.0 142.0 2.0 20.0 8.0 11.0 17.0 12.0 214.0
18.21%
0.93%
ELECTED OFFICIAL'S COUNTY ASSESSOR COUNTY ATTORNEY Attorney's Office Lake Havasu Attorney Enhancement Funds 53.0 53.0 52.6 4.48% -0.82%
40.8
Object Description
| Rating | |
| TITLE | Adopted budget and annual report / Mohave County |
| CREATOR | Mohave County (Ariz.) |
| SUBJECT | Budget--Arizona-Mohave County; Finance, Public--Arizona--Mohave County; Mohave County (Ariz.)--Appropriations and expenditures; |
| Browse Topic |
Government and politics |
| DESCRIPTION | This title contains one or more publications. |
| Language | English; |
| Publisher | Mohave County (Ariz.) |
| Material Collection |
Annual Reports County Documents |
| Geographic Coverage | Mohave County (Ariz.) |
| Source Identifier | 352.1 M69B |
Description
| TITLE | Mohave County adopted budget and annual report: fiscal year 2003-2004 |
| DESCRIPTION | 187 pages (PDF version). File size: 10481.684 KB. |
| TYPE |
Text |
| RIGHTS MANAGEMENT | Copyright to this resource is held by the creating agency and is provided here for educational purposes only. It may not be downloaded, reproduced or distributed in any format without written permission of the creating agency. Any attempt to circumvent the access controls placed on this file is a violation of United States and international copyright laws, and is subject to criminal prosecution. |
| DATE ORIGINAL | [2004] |
| Time Period |
2000s (2000-2009) |
| ORIGINAL FORMAT | Born Digital |
| Source Identifier | 352.1 M69B 2003/04 |
| DIGITAL IDENTIFIER | 2004.pdf |
| DIGITAL FORMAT |
PDF (Portable Document Format) |
| REPOSITORY | Arizona State Library, Archives and Public Records. |
| Full Text |
Mohave County Adopted Budget and Annual Report Fiscal Year 2003-2004 LINDA FOSBURGH December 24, 1961 - May 13, 2003 The FY 2003- 2004 Adopted Budget and Annual Report is dedicated to Linda Fosburgh. Linda began working for Mohave County as a Secretary in the Finance Department in August 1990. She was promoted to Budget Analyst in April 1995. Linda passed away on May 13, 2003 from breast cancer. She was, and still is, a role model for many. She was a valuable employee, a positive coworker, and friend to many. i INVITATION TO MOHAVE COUNTY'S FY 2003- 2004 BUDGET Mohave County and the Financial Services Department welcome you to take a tour through our County's Budget Book for fiscal year 2003-2004 to get acquainted with how we operate and manage the public's money and services. The major sections of the Budget Book are listed below with a brief description to assist the reader in identifying the content location. 1. 2. 3. PROFILE OF MOHAVE COUNTY, ARIZONA...gives you a variety of information ranging from a brief history of the County, the County's populations, tax bases, and labor force. TABLE OF CONTENTS...includes page numbers to assist you in locating information easily. BUDGET OVERVIEW...contains information on the County's current and prior year of historic revenues and expenditures, including where the money comes from, where it is spent, and who spent the money. BUDGET SUMMARY...begins with an organization chart identifying the County departments, department heads and elected officials. This section also explains the County's budget process and schedules. It contains a budget summary to show how the County levies and collects taxes, and identifies the County's major sources of revenue, with associated trends shown in tables and graphs. In addition, all statutory schedules and reports are included in this section. SERVICE BUDGET...contains each of the County departments' budgets and organization charts. Also included are tables listing each department and its divisions, total budget, and number of employees. TAXING JURISDICTION...discloses the Treasurer's report, a history of the County's assessed valuation, a schedule of tax levies and rates for all taxing agencies, and bonded debt information. APPENDICES/INDEX...provides a description of all funds, a glossary of terms for the Budget Book, and reference index. 4. 5. 6. 7. This Budget Book contains a wealth of information about Mohave County government. We hope you will find it informative and helpful. If you do not have time to review the whole book, the Table of Contents and the brief description above each section, or the subsection identified by tabs, will help you identify your areas of interest. We welcome all recommendations to enhance our Budget Book. If you have any questions or suggestions, please call or write us. Thank you. Mohave County Financial Services P.O. Box 7000 809 E. Beale Street, Suite 207 Kingman, Arizona 86402 (928) 753-0735 ii Pete Byers District 1 Supervisor Tom Sockwell District 2 Supervisor Buster Johnson District 3 Supervisor Ron Walker County Manager iii iv v vi vii viii ix MOHAVE COUNTY FY 2003-2004 ADOPTED BUDGET AND ANNUAL REPORT TABLE OF CONTENTS BUDGET OVERVIEW General Fund History...................................................................................................................1 General Fund Revenue and Expenditures............................................................................... 2-4 All Sources Revenue and Expenditures .................................................................................. 5-9 All Sources Resources and Spending Trends ........................................................................... 10 BUDGET SUMMARIES County Organization Chart.........................................................................................................11 Officials of Mohave County.................................................................................................. 12-13 Budget Process..........................................................................................................................14 Property Tax Revenues ....................................................................................................... 17-24 Sales Taxes ............................................................................................................................... 25 Highway User Road Fund (HURF) Gas Tax..............................................................................26 Official Adopted Budget Documents Resolution for Adoption of Budget ........................................................................................... 27 Schedule A - Summary Schedule of Estimated Expenditures & Revenues ............................ 28 Schedule B - Summary of Tax Levy & Rate Information ......................................................... 29 Schedule C - Summary by Fund of Revenues Other Than Property Taxes...................... 30-46 Schedule D - Summary by Fund of Other Financing Sources & Interfund Transfers........ 47-48 Schedule E - Summary by Department of Expenditures/Expenses Within Each Fund..... 49-55 2003 Levy Limit Worksheet ..................................................................................................... 56 Expenditure Limit Calculation .................................................................................................. 57 Authorized Personnel........................................................................................................... 58-59 SERVICE BUDGET Introduction ................................................................................................................................ 61 General Government Assessor .................................................................................................................................. 62 Board of Supervisors ............................................................................................................... 63 Elections .................................................................................................................................. 64 Facilities Maintenance ............................................................................................................. 65 Financial Services....................................................................................................................66 Fire District Assistance Tax ..................................................................................................... 67 General Administration/Contingency ....................................................................................... 68 General Fund Transfer ............................................................................................................ 69 Human Resources/Risk Management.....................................................................................70 Procurement ............................................................................................................................ 71 Planning & Zoning....................................................................................................................72 Recorder .................................................................................................................................. 73 Treasurer ................................................................................................................................. 74 Judicial Superior Court.................................................................................................................... 76-77 Clerk of Superior Court ............................................................................................................ 78 Probation..................................................................................................................................79 Justice Court ...................................................................................................................... 81-82 Public Defender ....................................................................................................................... 83 Legal Defender ........................................................................................................................ 84 MOHAVE COUNTY FY 2003-2004 ADOPTED BUDGET AND ANNUAL REPORT TABLE OF CONTENTS Public Safety Sheriff................................................................................................................................. 86-87 Attorney.............................................................................................................................. 88-89 Constables ......................................................................................................................... 90-94 Medical Examiner .................................................................................................................... 95 Public Works Public Works...................................................................................................................... 96-97 Road Department .................................................................................................................... 98 Flood Control ........................................................................................................................... 99 Health & Community Services Health & Social Services................................................................................................ 100-101 Community Development .............................................................................................. 102-103 Education School Superintendent...........................................................................................................104 Mohave Educational Services Cooperative ........................................................................... 105 Culture and Recreation Library .................................................................................................................................... 106 Parks Grants .......................................................................................................................... 107 TV District Tax ....................................................................................................................... 108 Internal Services Information Technology Services .......................................................................................... 110 Communications .................................................................................................................... 111 Central Services (Print Shop) ................................................................................................ 112 Central Motor Pool ................................................................................................................. 113 Janitorial Services..................................................................................................................114 Health Insurance Retention Trust .......................................................................................... 115 Self Insured Retention Trust .................................................................................................. 116 Enterprise Services Parks......................................................................................................................................118 Landfill....................................................................................................................................119 Water Operations...................................................................................................................120 Debt Service ........................................................................................................................... 122 Capital Outlay Capital Improvement Projects................................................................................................124 Capital Improvement Projects- Sales Tax ............................................................................. 125 TAXING JURISDICTION Treasurer's Annual Report............................................................................................... 126-127 Treasurer's Revolving Line of Credit ....................................................................................... 128 Treasurer's Year-End Report........................................................................................... 129-136 Report of Indebtedness ................................................................................................... 137-138 Lease Purchase/Third-Party Financing Contracts ................................................................... 139 Detailed Schedule of Countywide Bonded Debt Outstanding.......................................... 140-142 Assessed Valuation & State & County Tax Rates 1948 Through 2003 ................................... 143 Statement of 2003 Tax Levies & Rates ........................................................................... 144-148 Summary of Special Districts Tax Levies ........................................................................ 149-150 2003 Combined Tax Rates Jurisdiction ........................................................................... 151-152 APPENDICES/ INDEX Special Revenue Funds................................................................................................... 154-167 Glossary of Terms ........................................................................................................... 168-173 Index ................................................................................................................................ 174-175 1 General Fund - Revenue by Source Adopted FY 03-04 Property Taxes Sales Tax (State Shared) Other Taxes Fines & Fees Licenses & Permits Intergovernmental Charges for Services Others Total Revenues Operating Transfer In Un-reserved Carryover Fund Balance Total Available Resources 20,437,834 14,200,000 1,750,000 1,280,426 805,133 7,833,996 3,959,312 651,762 $ 50,918,463 821,649 $ 6,430,289 $ 58,170,401 Percent of Total 35.13% 24.41% 3.01% 2.20% 1.38% 13.47% 6.81% 1.12% 87.53% 1.41% 11.05% 100.00% 7% 14% 1% 2% 3% 1% 11% Un-reserved Carryover Property Taxes Sales Tax Other Taxes Fines & Fees 36% Licenses & Permits Intergovernmental Charges for Services 25% Others 2 General Fund - Expenditures by Department Adopted FY 03-04 Service Category General Government Contingency Judicial Public Safety Public Works Health and Social Services Education Internal Service Enterprise Debt Service Capital Projects Total Budget $ 13,178,964 6,445,566 11,092,319 15,414,963 40,128 8,208,378 288,938 1,553,560 61,085 1,086,500 800,000 $ 58,170,401 22.66% 11.08% 19.07% 26.50% 0.07% 14.11% 0.50% 2.67% 0.11% 1.87% 1.38% 100.00% Percent of Total 1.87% 0.11% 2.67% 0.50% 14.11% 1.38% 22.66% General Government Contingency Judicial 0.07% Public Safety Public Works Health and Social Services 11.08% Education Internal Service 26.50% 19.07% Enterprise Debt Service Capital Projects 3 General Fund - Expenditures by Type Adopted FY 03-04 Personnel Services Salaries & Wages Overtime Employee Benefits Total Personnel Services Supplies Other Charges & Services Enterprise Debt Service Capital Contingency Total Expenditures $ 22,740,949 359,500 5,573,536 $ 28,673,985 660,678 21,170,717 61,085 1,086,500 71,870 6,445,566 $ 58,170,401 39.09% 0.62% 9.58% 49.29% 1.14% 36.39% 0.11% 1.87% 0.12% 11.08% 100.00% Percent of Total 0.12% 0.11% 1.87% 11.08% 39.09% 36.39% Salaries & Wages Overtime Employee Benefits Supplies Other Charges & Services Debt Service Enterprise Ca pi ta l Contingency 0.62% 1.14% 9.58% 4 All Sources - Revenue by Source Budget 2002-03 Property Tax Sales Tax Highway Users Road Tax Fines, Fees & Charges Federal Grants Intergovernmental In-lieu of taxes State & Local grants/fees Internal Service Debt Service Capital Projects Fund Enterprise Fire District Assistance Tax Other Total Operating Revenue 7,071,196 10,786,595 9,803,458 1,281,241 9,881,000 4,735,702 1,072,414 1,368,517 $125,500,155 6,568,338 7,646,960 10,395,095 999,315 5,238,540 4,304,004 1,055,263 9,506,856 $114,247,911 6,995,201 7,976,412 9,226,110 1,089,911 5,177,830 4,896,824 1,199,201 8,999,785 $122,295,207 6% 7% 8% 1% 4% 4% 1% 7% 100% $28,279,897 17,860,000 10,000,000 16,448,098 6,912,037 Actual 2002-03 $27,545,428 18,744,429 9,765,472 6,825,020 5,653,191 Adopted 2003-04 $31,457,653 19,084,000 10,000,000 7,734,527 8,457,753 % of Total 26% 16% 8% 6% 7% Property Tax Sales Tax Highway Users Road Tax Fines, Fees & Charges Federal Grants Intergovernmental Internal Service Debt Service Capital Projects Fund Enterprise Fire District Assistance Tax Other 2002-03 Budget 2002-03 Actual 2003-04 Budget 0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 in millions Fiscal Year 2003/04 Adopted Budget reflects projected revenues and actual un-reserved fund balance carryover in determining total available resources. Property Taxes have increased due to the increase in appraised values, assessments for new County improvement districts and the normal growth in the County. Sales Tax increased 6% due to the normal growth in the County. Federal Grants increased 22% due to new grants allotments, phase ins, and increase in current grants. In-lieu taxes are down 2% due to phased out County in-lieu monies and a reduction in Auto lieu taxes. State Grants decreased 22% due to the declining economy and reduction in grant allocations. Internal Services decreased 6% due to declining motor pool charges due to economic restraints. 5 All Sources - Expenditures by Department Budget General Government Assessor Board of Supervisors Elections Building Maintenance & Ground General Administration Financial Services Human Resources Purchasing Planning & Zoning Recorder Treasurer Fire District Assistance Tax General Fund Contingency Total General Government Judicial Bullhead Justice Court Kingman/Cerbat Justice Court Lake Havasu Justice Court Moccasin Justice Court Limited Court Administrator Probation Legal Defender Public Defender Superior Court Total Judicial Public Safety Attorney Bullhead Constable Cerbat Constable Kingman Constable Lake Havasu Constable Medical Examiner Moccasin Constable Sheriff Total Public Safety Public Works Administration Flood Control Roads Total Public Works Health and Community Services Community Development Health and Social Services Total Health and Comm Svcs Education School Superintendent Mohave Educational Svcs Coop. Total Education 508,304 3,485,000 $3,993,304 440,007 2,223,329 $2,663,336 455,115 3,270,500 $3,725,615 0.24% 1.75% 2.00% 5,100,304 14,480,592 $19,580,896 3,877,035 12,385,281 $16,262,316 3,956,299 13,771,120 $17,727,419 2.12% 7.39% 9.51% 260,111 14,750,388 21,198,225 $36,208,724 78,215 4,721,145 11,759,742 $16,559,102 238,880 11,562,625 32,495,062 $44,296,567 0.13% 6.20% 17.43% 23.75% 5,024,883 74,395 57,832 55,519 66,294 176,900 18,179 13,802,706 $19,276,708 3,924,090 69,202 54,101 55,520 64,487 176,900 15,865 13,351,423 $17,711,588 5,055,488 68,135 55,014 54,340 66,100 206,400 16,649 13,348,860 $18,870,986 2.71% 0.04% 0.03% 0.03% 0.04% 0.11% 0.01% 7.16% 10.12% 571,025 1,383,211 482,204 516,104 88,421 6,505,985 695,141 2,293,085 5,708,380 $18,243,556 550,591 1,039,672 366,528 355,212 88,396 5,313,851 659,374 2,049,983 4,801,459 $15,225,066 666,227 1,119,538 447,501 806,868 91,360 6,408,379 726,952 2,405,570 6,478,093 $19,150,488 0.36% 0.60% 0.24% 0.43% 0.05% 3.44% 0.39% 1.29% 3.47% 10.27% 2002-03 $3,287,233 954,687 575,377 1,104,981 840,029 1,321,807 1,452,795 210,802 1,948,325 1,715,908 1,394,468 1,072,414 1,777,540 $17,656,366 Actual 2002-03 $2,689,530 815,007 556,293 1,072,432 482,943 1,154,245 1,384,394 208,898 1,546,091 1,194,133 1,274,339 1,055,263 0 $13,433,568 Adopted 2003-04 $3,584,520 893,344 323,476 1,142,464 1,735,199 1,298,029 657,129 207,530 2,095,439 1,736,010 1,536,279 1,199,201 6,445,566 $22,854,186 % of Total 1.92% 0.48% 0.17% 0.61% 0.93% 0.70% 0.35% 0.11% 1.12% 0.93% 0.82% 0.64% 3.46% 12.26% 6 All Sources - Expenditures by Department Budget 2002-03 Culture and Recreation Library Parks Grant Funds TV District Total Culture and Recreation Internal Services Communications Central Stores/Print Shop Information Services Central Motor Pool Janitorial Services Health Insurance Retention Self Insurance Trust Total Internal Services Enterprise Funds Parks Landfill I-40 Water Operations GVID Water Operation Horizon Six Water Operation Total Enterprise Funds Debt Service Capital Projects Total Expenditures Less Operating Transfers Total Expenditures 1,421,333 7,179,453 1,873,425 1,611,301 181,957 $12,267,469 5,144,458 24,262,583 $179,507,384 1,851,969 177,655,415 1,087,351 342,230 1,330,975 653,086 16,968 $3,430,610 4,206,492 6,674,299 $113,006,697 3,584,522 109,422,175 1,328,851 7,626,946 1,527,870 1,614,439 175,875 $12,273,981 4,266,336 18,462,388 $186,473,072 2,358,855 184,114,217 0.71% 4.09% 0.82% 0.87% 0.09% 6.58% 2.29% 9.90% 100.00% 946,771 98,772 2,162,803 1,847,231 279,131 9,812,380 389,798 $15,536,886 906,156 83,836 2,238,668 2,151,251 240,554 6,257,955 328,957 $12,207,377 886,802 102,361 2,737,307 1,379,080 346,020 9,825,114 1,832,349 $17,109,033 0.48% 0.05% 1.47% 0.74% 0.19% 5.27% 0.98% 9.18% 4,093,894 1,787,031 1,455,509 $7,336,434 3,434,293 188,686 1,009,964 $4,632,943 4,612,639 1,609,286 1,514,148 $7,736,073 2.47% 0.86% 0.81% 4.15% Actual 2002-03 Adopted 2003-04 % of Total 7 All Sources - Expenditures by Department Debt Service Capital Projects Internal Service Enterprise Funds Culture and Recreation Education Health and Community Services Public Works Public Safety Judicial General Government 0 10,000 20,000 Millions 30,000 40,000 50,000 2003-04 Budget 2002-03 Actual 2002-03 Budget The current adopted department expenditure budgets, including contingency, reflects 100% of the total available resources. The total overall spending trend budgeted for FY 03/04 increased 3.6% due to increased contingency funds in general government. Health decreased 12% due to decrease in state grants. Culture and Recreation increased slightly. Public Safety decreased due to job vacancies and spending restraints. Judicial increased 4% due to added case loads. Public Works increased 22% due to increased road maintenance. Enterprise Funds increased slightly. Education decreased slightly due to decrease in MESC budget. Internal Services increased 10% due to health claims and increase of funds in the self insurance trust. Capital Projects decreased due to the completion of the new Sheriff facility in December 2003. Debt Service decreased due to reduced principal and interest reduction for COPS. 8 All Sources - Expenditures by Type Budget 2002-03 Personnel Services Salaries Employee Benefits Total Personnel Services Supplies Other Charges & Services Capital Contingency Total Operating Expenditures Less Operating Transfers Total Operating Expenditures $ $ 39,731,823 10,754,569 50,486,392 9,296,448 31,861,976 34,517,833 53,344,735 $ 179,507,384 1,851,969 $ 177,655,415 $ $ $ $ 36,753,194 9,870,399 46,623,593 6,944,925 46,844,138 12,594,041 113,006,697 3,584,522 109,422,175 $ 40,453,657 10,921,267 $ 51,374,924 8,365,019 36,924,245 28,189,874 61,619,010 $ 186,473,072 2,358,855 $ 184,114,217 22% 6% 28% 4% 20% 15% 33% 100% Actual 2002-03 Adopted 2003-04 % of Total Comparative spending trends Personnel Services Supplies Other Charges & Services Capital 0 10000 20000 30000 millions 2002-03 Budget 2002-03 Actual 2003-04 Budget 40000 50000 60000 The current adopted expenditure budget, including contingency, reflects 100% of the total available resources. Personnel Services increased due to increase in retirement benefit rate. Supplies decreased 10% due to spending constraints. Other Charges & Services increased due to reallocation of expenses, and depreciation. Capital decreased due to completion of Sheriff facility in November 2003. NOTE: Depreciation $1.2 million not budgeted 9 All Sources - Resources and Spending Trends Budget 2002-03 Plus: Revenue Property Tax Sales Tax Highway Users Road Tax Fines, Fees & Charges Federal Grants Intergovernmental Internal Service Debt Service Capital Projects Fund Enterprise Fire District Assistance Tax Other Total Operating Revenue $ 28,279,897 17,860,000 10,000,000 16,448,098 6,912,037 17,857,791 9,803,458 1,281,241 9,881,000 4,735,702 1,072,414 1,368,517 $ 125,500,155 $ $ 27,545,428 18,744,429 9,765,472 6,825,020 5,653,191 14,215,298 10,395,095 999,315 5,238,540 4,304,004 1,055,263 9,506,856 114,247,911 $ 31,457,653 19,084,000 10,000,000 7,734,527 8,457,753 14,971,613 9,226,110 1,089,911 5,177,830 4,896,824 1,199,201 8,999,785 $ 122,295,207 26% 16% 8% 6% 7% 12% 8% 1% 4% 4% 1% 7% 100% Actual 2002-03 Adopted 2003-04 % of Total Less: Expenditures General Government Judicial Public Safety Public Works Health and Community Services Education Culture and Recreation Enterprise Funds Internal Services Debt Service Capital Projects Total Operating Expenditures Less Operating Transfers Total Operating Expenditures $ 17,656,366 18,243,556 19,276,708 36,208,724 19,580,896 3,993,304 7,336,434 12,267,469 15,536,886 5,144,458 24,262,583 $ 179,507,384 1,851,969 $ 177,655,415 $ $ $ 13,433,568 15,225,066 17,711,588 16,559,102 16,262,316 2,663,336 4,632,943 3,430,610 12,207,377 4,206,492 6,674,299 113,006,697 3,584,522 109,422,175 $ 22,854,186 19,150,488 18,870,986 44,296,567 17,727,419 3,725,615 7,736,073 12,273,981 17,109,033 4,266,336 18,462,388 $ 186,473,072 2,358,855 $ 184,114,217 12% 10% 10% 24% 10% 2% 4% 7% 9% 2% 10% 100% Ending Fund Balance/Contingency $ (52,155,260) $ 4,825,736 $ (61,819,010) * * Per ARS 42-17105 the County is required to budget all available resources. There is $61 million budgeted as fund balance/contingency that is unlikely to be spent. The 2003-2004 budget increased 3.6% over the previous year. 10 MOHAVE COUNTY ORGANIZATION CHART CITIZENS OF MOHAVE COUNTY ASSESSOR Beverly Payne 4.53% FTE ATTORNEY William Ekstrom 4.75% FTE RECORDER Joan McCall 1.97% FTE SCHOOL SUP Mike File .85% FTE SHERIFF Thomas Sheahan 20.18% FTE TREASURER Dora Goodmiller 2.41% FTE CLERK OF SUPERIOR COURT Virlynn Tinnell 2.48% FTE SUPERIOR COURT Div 1 - C. Gurtler Div 2 - R. Bartlett Div 3 - S. Conn Div 4 - J. Chavez Div 5 - R. Moon, Pres Div 6 - R. Weiss 3.40% FTE BOARD OF SUPERVISORS Dist 1 - P. Byers Dist 2 - T. Sockwell Dist 3 - B. Johnson .43% FTE JUSTICE COURTS CRBT - J. Taylor KGM - L. Imus BHC - T. Brady LHC - J. Wachtel Davis MOC - I. Heaton 3.25% FTE CONSTABLES CRBT - E. Blevins KGM - P. Bibich BHC - Leon Alley LHC - R. Dinneweth MOC - J. Barlow .42% FTE PROBATION Rod Marquardt 10.17% FTE COUNTY MANAGER Ron Walker .84% FTE CLERK OF THE BOARD Barbara Bracken COMMUNITY DEVELOPMENT S. Parel-Duranceau 2.14% FTE ELECTIONS Allen Tempert .26% FTE FINANCIAL SERVICES John Timko 1.79% FTE HEALTH & SOCIAL SVCS Patty Mead 7.75% FTE INFORMATION TECHNOLOGY Mike Matthews 1.28% FTE LIBRARY Bonnie Campbell 4.19% FTE HUMAN RESOURCES & RISK MGMT Geoffrey Riches 1.11% FTE PLANNING & ZONING Chris Ballard 3.25% FTE PROCUREMENT Morris Brite .43% FTE LEGAL DEFENDER Ron Gilleo .94% FTE PUBLIC DEFENDER Dana Hlavac 2.99% FTE PUBLIC WORKS Mike Hendrix 18.20% FTE NOTES: The Board of Supervisors, appointed County Manager and Staff provide administrative support to all elected officials in areas not directly related to their official responsibilities (i.e., accounting, budgeting, payroll, vendor payments and data processing services.) The Full Time Equivalent (FTE) is a total percentage of the overall County-wide, full-time permanent employees. 11 Elected Officials BOARD OF SUPERVISORS: Mohave County FY 2003- 04 Adopted Budget and Annual Report Member, District 1 .................................................................................... PETE BYERS Member, District 2 . ............................................................................................ TOM SOCKWELL Member, District 3 ........................................................................... BUSTER JOHNSON COUNTY ASSESSOR..................................................................................................... BEVERLY PAYNE COUNTY ATTORNEY...................................................................................... WILLIAM J. EKSTROM, JR. COUNTY RECORDER......................................................................................................JOAN L. McCALL COUNTY SCHOOL SUPERINTENDENT .................................................................................... MIKE FILE COUNTY SHERIFF ..................................................................................................... THOMAS SHEAHAN COUNTY TREASURER .............................................................................................DORA GOODMILLER CLERK OF SUPERIOR COURT....................................................................................VIRLYNN TINNELL SUPERIOR COURTS: Judge - Division 1 .............................................................................................. CHUCK GURTLER Judge - Division 2 ................................................................................. RANDOLPH A. BARTLETT Judge - Division 3 ............................................................................................... STEVEN F. CONN Judge - Division 4 ................................................................................................. JAMES CHAVEZ Judge - Division 5(Presiding) ................................................................................ ROBERT MOON Judge - Division 6 .............................................................................................. RICHARD WEISS JUSTICES OF THE PEACE: Bullhead City ............................................................................................................... TOM BRADY Cerbat ....................................................................................................................JOHN TAYLOR Kingman ..................................................................................................................... LARRY IMUS Lake Havasu City ........................................................................................ JILL WACHTEL DAVIS Moccasin ........................................................................................................... I. McKAY HEATON CONSTABLES: Bullhead City .............................................................................................................. LEON ALLEY Cerbat ...................................................................................................................... E.B. BLEVINS Kingman ........................................................................................................... PAMELA L. BIBICH Lake Havasu City ..................................................................................ROBERT R. DINNEWETH Colorado City.............................................................................................................JED BARLOW 12 Appointed Officials Mohave County FY 2003- 04 Adopted Budget and Annual Report COUNTY MANAGER ............................................................................................ RONALD WALKER Clerk of the Board................................................................................ BARBARA BRACKEN COMMUNITY DEVELOPMENT DIRECTOR ........................................ SUSIE PAREL-DURANCEAU Workforce Development Manager ............................................................................ VACANT Community Services Manager ............................................................................DAVE WOLF ELECTIONS ....................................................................................................... ALLEN TEMPERT FINANCE DIRECTOR .....................................................................................................JOHN TIMKO Public Fiduciary .................................................................................. CATHERINE ROBBINS HEALTH & SOCIAL SERVICES DIRECTOR.................................................................PATTY MEAD Health Administration ............................................................................ JENNIFER McNALLY Environmental Health .................................................................................. SANDY HILLARY Public Health Nursing ......................................................................... CHRISTY BRONSTON Nutritional Services.................................................................................CAROL MATTHEWS Senior Programs............................................................................................... BRAD BIXLER HUMAN RESOURCE DIRECTOR .................................................................... GEOFFREY RICHES Risk Analyst .......................................................................................... RICHARD WELDON INFORMATION TECHNOLOGY SERVICES DIRECTOR ..................................... MIKE MATTHEWS Communications Manager.....................................................................ANITA YARBROUGH LEGAL DEFENDER ........................................................................................................ RON GILLEO LIBRARY DISTRICT DIRECTOR........................................................................BONNIE CAMPBELL PLANNING & ZONING DIRECTOR ................................................................. CHRISTINE BALLARD Building Inspection .................................................................................... DARRELL RIEDEL PROBATION DIRECTOR..................................................................................... ROD MARQUARDT PROCUREMENT OFFICER........................................................................................MORRIS BRITE PUBLIC DEFENDER................................................................................................... DANA HLAVAC PUBLIC WORKS DIRECTOR ......................................................................MIKE HENDRIX County Engineer.............................................................................................MIKE HENDRIX Roads Superintendent............................................................................MANUEL ESQUIBEL Emergency Services.................................................................................BYRON STEWARD Equipment Fleet Supervisor ......................................................................... NOVAL WRIGHT Buildings & Grounds Supervisor ......................................................................... BILLY BASS Parks Department................................................................................ SHAWN BLACKBURN Landfills................................................................................................................. NICK HONT Improvement Districts....................................................................................ZELDA WRIGHT 13 Budget Process Mohave County FY 2003-04 Adopted Budget and Annual Report BUDGET PROCESS Budget Authority Mohave County budget process and Arizona Revised Statutes (ARS), the State Auditor General, and County Management policy govern this budget document. State law under ARS 42-17101 and 42-17102 defines the schedule for public hearing and Board of Supervisors approval of the County Tentative Budget, Final Budget, and property tax levy rates. The State Auditor General determines the guidelines for certain budget schedules of the budget document. They are Schedules A through E, Levy Limit Worksheet, and Expenditure Limitations. County Management established the budget policy and administers the budgeting process to ensure that County departments adhere to the policy and understand the mission that has been defined by the Board of Supervisors. Budget Basis The basis of budgeting is explained here to assist readers of the budget document, and to provide a bridge between the budget presentation in this document and the accounting presentation in the Annual Financial Report. Mohave County prepares its budget on a modified accrual or accrual basis when applicable; consistent with the County's financial reporting method. The modified accrual is used for Governmental and Agency Funds, and the accrual method is used in budgeting for Internal Service funds. The County's Governmental Funds consist of the General Fund, Special Revenue Funds, Debt Services Funds, and Capital Project Funds. Governmental fund types and agency fund budgets are developed using the modified accrual basis of accounting. To summarize, under this basis, revenues are estimated for the fiscal year if they are susceptible to accrual, (e.g. amounts can be determined and will be collected within the current period). Principal and interest on general long-term debt are budgeted as expenditures when due, whereas other expenditures are budgeted for liabilities expected to be incurred during the current period. Proprietary Fund Budgets are adopted using the full accrual basis of accounting whereby revenue projections are developed recognizing revenues expected to be earned, and expenditure estimates are developed for all expenses anticipated to be incurred during the fiscal year. The County's Proprietary Fund types consist only of Internal Service Funds, as the County has no other enterprise activities such as transit systems or a golf course. Budget Administration The County Final (or Adopted) Budget authorizes and limits any and all expenditures by County departments, functions and elected officials. The Board of Supervisors (BOS) has designated the County Manager as their agent to monitor and administer the budget, working through the Financial Services Department and direct liaison with other County elected officials. The Final Budget adopted by the BOS cannot be increased during the fiscal year, except for certain grant-related funds. This requires that budgets be developed at a "100% of total estimated resources" level including contingencies, so that changes can be accommodated. Any budget modifications to increase personnel or use of contingency appropriations require BOS approval. For personnel services, the County Manager or Financial Services Director can approve temporary changes in staffing types which do not expand the number of positions or exceed the budget available for that position. Staff or budget expansion in personnel services requires BOS approval. Temporary employee services are controlled at the budgeted amount total level rather than by position. The General Fund Budget was adopted as a modified lump sum budget meaning amounts budgeted for salaries and fringe benefits cannot be used for other types of expenses without prior BOS approval. Budget Calendar Mohave County budgets on a fiscal year basis beginning on July 1 and ending on June 30 of the following year. The County Manager has the responsibility to develop and present a balanced proposed budget annually to the BOS for all County functions and agencies. This is accomplished in a two step process consisting of a "Tentative Budget" submitted for approval prior to the June 30 fiscal year end, and a "Final Budget" submitted in August after final property assessed values are available from the Arizona Department of Revenue and the Mohave County Assessor's office. By statute, the final budget cannot exceed the tentative budget in total. The budget calendar on the following page outlines the significant dates and milestones in the budget cycle. 14 Budget Process Mohave County FY 2003-04 Adopted Budget and Annual Report Truth in Taxation A truth in taxation notice and hearing is required under ARS 42-17107, if the proposed primary property tax levy, excluding amounts that are attributable to new construction, is greater than the amount levied by the county in the previous year. Typical Budget Calendar January February March April May June July August 31 Preliminary estimate of available fund resources (i.e. revenue, fund balance) 11 Distribution of adjusted base budget packages 14 Budget meeting with all agencies to review packages and processes Staff and Board workshop to develop BOS priorities 12 Budget requests and packages submitted to Finance 12-16 Budget Review Team completes budget request reviews, prepares recommendations 30 Summarization of fund resources -vs- requests prepared for County Manager 2 Assessor's preliminary valuations received. Estimated revenue updated 11 Capital Improvements budget prepared by County Manager 16 Compilation of the general fund budget schedules 10 County Manager to review requested budgets 21 Assessor provides estimated assessed values (subject to appeal) 3 Tentative budget submitted to BOS 3 BOS publishes Special District reimbursement schedules 11 BOS public hearings on tentative budgets 15 BOS adoption and publication of tentative budget (no later than the 3rd Monday in July) 20 Final budget prepared and filed for BOS consideration in 10 days 1 Board of Equalization prepares and submits abstract for assessment appeals 1 Assessor prepares and submits final assessed values and levy limits to BOS 5 BOS adopts final budget 19 BOS adopts tax levy rates for County and all other taxing jurisdictions Budget Development Process County Manager and Finance Director hold meetings with all department heads and elected officials to review their requested budgets, discuss their budget goals, and establish budget priorities. The recommended budget is presented to the Board of Supervisors for public hearing and approval. Changes occur from the County Manager meeting with the department heads and elected officials and from the Board of Supervisors' public hearing, and will be updated along with the Assessed Valuation of Property Tax, revenues, and year-end carry over. If a department or official desires an increase in budget or an increase in staff, each must be outlined as a unique and fully costed Budget Addition request package including current and future years' initial and continuing costs. Any increase in revenue available to fund the request is also identified. A cost summary in priority order accompanies the Budget Addition request packages submitted for consideration. Capital Improvements Budgeting The County does not prepare a separate Capital Improvements budget, but rather includes projects as a part of the annual operating budget process as a budgeted function. The prior year's on-going projects and balances are detailed along with supplemental and new appropriations. Appropriations do not lapse for capital projects and the budget is under the administrative control of the County Manager. Expenditure Limit All Arizona counties are subject to annual expenditure limits set by the State with adjustments and exclusions for certain types of expenditures. Mohave County is $11.8 million below the 2003-04 expenditure limit of $117.5 million as detailed in the Expenditure Limit Calculation worksheet herein. This provides the County with significant growth capacity with its limit that is unique among Arizona counties, which are generally above or near their maximums. 15 Budget Process Mohave County FY 2003-04 Adopted Budget and Annual Report Debt Limits Mohave County has no outstanding General Obligation debt and therefore has its full debt limit capacity of $71 million (6% of $1.2 billion secondary assessed value) available for future needs. General Obligation bonds require simple majority approval. Contingency Reserves/Full Budgeting Concept Arizona law generally prohibits any increases in budget appropriations of the General Fund after the Board of Supervisors adopts the Tentative Budget, we therefore appropriate 100% of estimated available resources, including carry forward fund balances. To accomplish this 100% budgeting, each fund includes a Contingency appropriation that is a separately budgeted activity in the General Fund; and a separate object of expenditure for other funds. The Board of Supervisors approves the use and transfer of General Fund Contingency during the year. The County Manager or Financial Services Manager approves other funds' contingency uses. 16 Tax Revenue PROPERTY TAX REVENUE Introduction Mohave County FY 2003-04 Adopted Budget and Annual Report All property taxes, both real and personal, are based on an assessed value of property owned or operated within the State as of January 1 of the prior year. Since 1980, Arizona has operated under two distinct bases for determining assessed values for levying ad valorem taxes. They are referred to as "full cash" and "limited" valuation. Full Cash Value Full cash value is the same as the property's fair market value. Taxes levied against the net assessed amount of full cash value are known as "Secondary Taxes" and can only be enacted or changed by legislation or public vote within the jurisdiction. Secondary taxes are typically used for debt service, budget overrides, and the operation and maintenance of special service districts such as fire, library, flood control and sanitary improvement districts. Limited Property Value The limited property value is a value calculated according to a statutory formula designed to reduce the effect of inflation on property taxes. It cannot exceed the property=s full cash value. The limited value is derived on each parcel by using one of the following methods: 1. For parcels in existence the previous year that did not undergo modification through construction, destruction, split, assemblage or change in use, values are established at the previous year's value increased by either 10% or 25% of the difference between the prior year limited value and the current year full cash value; whichever is greater. For parcels that underwent modification and for new parcels, including those resulting from a split or assemblage, limited values are established by applying a ratio of full cash value equal to existing properties of the same use or legal class to the new property. 2. The limited and full cash value of commercial personal property, most mobile homes, and for centrally valued properties (utilities and mines) other than railroads, telecommunications, toll and non-producing mines, are synonymous. Taxes levied against the net assessed amount of limited valuations are known as Primary Taxes, and are used for general County functions and operations. Tax levy rates are set by the Board of Supervisors without voter approval subject to statutory levy limits. These limits generally allow for a 2% inflationary expansion plus the growth in value due to new construction. Mohave County's 2003 tax levy limit is $1.9621 per $100 assessed value as shown in the 2002 Levy Limit Worksheet contained herein. The tax levy limit rate adopted by the County is $1.7500. 17 Tax Revenue Property Classification Mohave County FY 2003-04 Adopted Budget and Annual Report All property, both real and personal, in Arizona is assigned a classification by ARS 42-162 to determine assessed valuation for taxation purposes. Each legal class is defined by property use and is assigned a percentage assessment factor that is applied to the limited and full cash values to obtain assessed valuations. Legal classes are defined as follows: Class 1B Producing mines, mining claim property, standing timber, property used to provide local telecommunication services, pipelines, utilities, airport fuel delivery, producing oil and gas companies, shopping centers, golf courses, commercial/manufacturers/assemblers/fabricators, and commercial and industrial property not included in other classes. Class 2 B Agricultural properties, vacant land, and non-profit properties. Class 3 B Residential property, not used for profit (owner occupied). Class 4 B Leased or rented residential property and residential common areas. Class 5 B Railroad operating property, private car company and airline flight property. Class 6 B Historic property, as defined by ARS 42-12101. Environmental manufacturing, as defined by ARS 41-1514.02. Class 7 B Commercial and industrial historic property, as defined by ARS 42-12101. Class 8 B Leased or rented historic residential property, as defined by ARS 42-12101. Class 9 B Leased improvements on government property, as defined by ARS 42-12009. The following table provides a history of assessment ratios, per ARS 42-227, for the above Legal Classes for the last ten calendar years: Legal Class 1 2 3 4 5 6 7 8 9 1994 30 30 25 16 10 11 24 5 8 1995 29 29 25 16 10 10 26 5 1 1996 28 28 25 16 10 10 24 5 1 Assessment Percentage Ratios 1997 27 27 25 16 10 10 23 5 1 1998 27 27 25 16 10 10 23 5 1 25 16 10 10 21 5 1 25 16 10 10 21 5 1 1999 25 2000 25 2001 25 16 10 10 21 5 25/1 10/1 1 2002 25 16 10 10 20 5 25/1 10/1 1 2003* 25 16 10 10 20 5 25/1 10/1 1 *the 2003 calendar year for taxes represents the 2003/04 County Budget year 18 Tax Revenue Assessed Valuations Mohave County FY 2003-04 Adopted Budget and Annual Report Mohave County's climate, recreational opportunities, and quality of living have made it one of the fastest growing areas in Arizona, providing a steady and substantial growth in assessed values for new homes and businesses. The following table provides a ten-year summary of Primary and Secondary assessed values and their annual growth rates. Assessed Valuations ( in millions $) 1994 Primary value % increase Secondary value % increase 773 9% 852 12% 1995 831 7% 903 6% 1996 854 3% 908 1% 1997 884 3% 919 1% 1998 901 2% 925 1% 1999 910 1% 936 1% 2000 936 3% 960 3% 2001 2002 992 6% 1016 6% 1045 5% 1072 5% 2003 1160 10% 1190 10% Assessed Valuations 1400 1200 1000 in millions 800 600 400 200 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Primary Value Secondary Value 19 Tax Revenue Calendar (for 2003/2004) Mohave County FY 2003-04 Adopted Budget and Annual Report June 13, 2003 Final date Assessor ruled on valuation petitions for 2004 values June 27, 2003 (or prior) Mail date for Personal Property Notice of Value (NOV) for commercial properties and manufactured homes for 2003 July 2, 2003 Final 2003 values certified by Assessor to Board of Supervisors July 17, 2003 Appeal deadline for Personal Property NOV for commercial properties and manufactured homes for 2003. (20 days) July 8, 2003 (25 days) Final date for filing owner appeals to Board of Equalization (B.O.E.) for 2004 values August 11, 2003 Final date for Board of Supervisors to adopt 2003 rates and levy taxes October 6, 2003 Final Board of Equalization decisions filed for 2004 values December 15, 2003 Final date for filing appeals to Tax Court for 2004 values January 1, 2004 Valuation date 2004 January 1 thru March 1 Assessor mails notices of value to property owners for 2005 February 10, 2004 Assessor provides levy limit information to State Board and Board of Supervisors for 2004 April (60 days) Final date for property owner to file valuation petitions with Assessor for 2005 values Tax Levy Rates The following schedule of Primary and Secondary rates for the last ten years are shown below. All rates are rounded to the nearest penny. Tax Levy Rates ($ per $100 assessed Value) 1995 Primary Rate Secondary Rate Total % of change 1.75 0.82 2.57 0% 1996 1.74 0.82 2.56 0% 1997 1.75 0.67 2.42 1998 1.75 0.96 2.71 1999 1.75 0.99 2.74 2000 1.75 0.99 2.74 2001 1.75 0.99 2.74 2002 1.75 1.01 2.76 2003 1.75 1.01 2.76 2004* 1.75 1.01 2.76 -6% 11% 1% 0% 0% 1% 0% 0% *the 2003 calendar year for taxes represents the 2003/04 County Budget year Tax Levy Rates 2 in millions 1. 5 1 0. 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Prim a ry Rate Se conda ry Rate 20 Tax Revenue Real Property Tax Collections Mohave County FY 2003-04 Adopted Budget and Annual Report Arizona statutes limit total current and delinquent tax collections to no more than 100% of the current year budget and require a reduction in the current levy rate if the previous year's receipts exceed this limit. The County's history of collections is shown in the following schedule. Primary Property Tax Levies and Collections (in millions of $) 1995 Tax Levy Current Collections % collected 13.5 12.6 93% 1996 14.0 13.4 96% 1997 14.9 14.4 97% 1998 15.5 15.0 97% 1999 15.8 14.9 94% 2000 15.9 15.2 96% 2001 16.4 15.1 92% 2002 17.3 16.0 92% 2003 18.3 16.6 91% 2004* 20.3 19.7 97% * Estimated per adopted Budget. Other figures are actual for fiscal years ended June 30. Tax Levies and Collections 25 20 15 10 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 in millions Tax Levy Current Collection Delinquent Real Property Tax Sales Real Estate Taxes unpaid after 13 months from the first delinquent date are subject to the sale of a tax lien by the County Treasurer at public auction held annually in February. Bids are made for the interest earned on the amount paid for the tax lien. The tax lien amount is the total of the taxes, delinquent interest, penalties, and fees on the parcel. Property owners may redeem their property any time prior to the issuance of a Treasurers= Deed or court judgment, by paying the applicable lien amount, lien-holder interest, and fees. The holder of a tax lien may request a Judicial Foreclosure three years after the lien is issued, or request an Administrative Foreclosure five years after issuance of the lien. Property having a State tax lien may be sold by the County Board of Supervisors five years after the issuance of the original unredeemed tax lien. Delinquent Primary Tax Levies (in millions of $) 1995 Tax Levy Current and deliquent collections % collected 13.5 13.3 99% 1996 14.0 14.5 104% 1997 14.9 15.0 101% 1998 15.5 15.6 101% 1999 15.8 15.7 99% 2000 15.9 15.8 99% 2001 16.4 15.6 95% 2002 2003 17.3 16.6 96% 18.3 17.4 95% 2004* 20.3 19.7 97% * Estimated per adopted Budget. Other figures are actual for fiscal years ended June 30. 21 Tax Revenue Mohave County FY 2003-04 Adopted Budget and Annual Report Real Property Tax Billing and Payments Schedule September Tax bills mailed, payable in two installments on October 1 and March 1, the following year. If the total tax amount is $50.00 or less, the full amount is due October 1. October 1 First half taxes due. November 2 First half taxes delinquent, interest at 16% per annum on the first half amount begins to accrue. December 31 The full amount of the annual taxes may be paid without interest charges. Payments must be received by the Treasurer by this date. March 1, next year Second half taxes due. May 1, next year Second half taxes delinquent, interest accrues at 16% per annum on the outstanding amounts. Personal Property Tax Personal property that is not exempt from taxes is assessed and billed as Unsecured Personal Property. Personal property taxes are billed annually on a monthly basis throughout the year. Taxes become delinquent 60 days after the valuation date on the tax statement. Personal property secured to real property is called Secured Personal Property. Secured personal property is assessed at the same time and in the same manner as real property. The payment requirements are, then, the same as for real property. HB 2331 was passed as part of the 1999 Forty-Fourth Legislature First Regular Session and goes into effect on January 1, 2001. The purpose of this legislation is to eliminate the secured and unsecured personal property classifications, creating one personal property tax roll that will be billed at the same as real property. Personal Property Tax Collections (in millions of $) 1995 Personal property % annual increase 0.7 -22% 1996 0.7 0% 1997 0.6 1998 0.7 1999 0.6 2000 0.6 0% 2001 0.5 -17% 2002 0.8 60% 2003 0.8 0% 2004* 0.7 -13% -14% 17% -14% * Estimated per adopted Budget. Other figures are actual for fiscal years ended June 30. Personal Property Taxes Collected 1 i n millions 0. 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 P e rsona l Property 22 Tax Revenue Auto-Lieu Tax Mohave County FY 2003-04 Adopted Budget and Annual Report The state of Arizona collects and distributes back to the County, an "automobile in-lieu" tax based on vehicle value as part of the annual vehicle licensing process. Such licensed vehicles are excluded from any Personal Property taxes. The following table shows Auto-lieu tax receipts for the last ten years. 1995 Auto-lieu taxes % annual increase 2.1 5% 1996 2.3 10% 1997 2.6 1998 2.8 1999 3.6 2000 3.7 3% 2001 4.2 14% 2002 4.3 2% 2003 4.9 14% 2004* 5.1 4% 13% 8% 29% * Estimated per adopted Budget. Other figures are actual for fiscal years ended June 30. Auto-lieu Taxes Collected 6 i n millions 4 2 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Auto-li e u Taxes 23 Tax Revenue Special Taxing Districts Mohave County FY 2003-04 Adopted Budget and Annual Report The County also levies and collects countywide property taxes that are restricted to specific voter approved or legislatively enacted purposes. These revenues are set aside and accounted for in separate Special Revenue funds by the County to ensure expenditures are made only for authorized purposes. The tax levy for Special Taxing Districts is based on Secondary Assessed valuations at the following tax rates (per $100 assessed valuation): District Name/Purpose TV District Fire District Assistance Tax Levy Rate 8.67 cents 10.00 cents Purpose Established in 1983 to provide a County wide TV antenna system and signals to residents. Enacted by the State in 1985 to provide additional support to rural fire districts. The County serves only as a conduit to collect and disburse funds to the Districts. Established by Board of Supervisors in 1986 to provide Public Library facilities and access to all County citizens. Established by Board of Supervisors in 1986 to provide funding for flood, storm water and drainage control projects County wide. Library District Flood Control District 32.36 cents 50.00 cents __________ 101.03 cents Total Secondary Rate (2003) A ten-year history of secondary tax rates is included in the Tax Levy Rate schedule previously presented. The following chart provides a history of collections of Special District taxes. The Sheriff=s Override was voter approved in 1990 for a seven-year period for the addition of twenty deputies and purchase of vehicles and equipment under a specific plan for each year. This special tax was expired on 6/30/97. Special Tax District revenues (in millions of $) 1995 Television Fire District Assist. Library Flood Control Sheriff's Override Total 0.72 0.84 1.63 1.47 1.27 5.93 1996 0.69 0.80 1.79 1.59 1.30 1997 0.72 0.83 1.83 1.67 1.47 1998 0.80 0.93 2.07 1.80 1999 0.80 0.92 2.50 3.74 2000 0.80 0.92 2.75 3.88 2001 0.82 0.94 2.82 3.97 2002 0.86 1.01 3.20 4.07 2003 0.93 1.05 3.54 4.44 2004* 1.03 1.20 3.92 4.99 6.17 6.52 5.60 7.96 8.35 8.55 9.14 9.96 11.14 * Estimated per adopted Budget. Other figures are actual for fiscal years ended June 30. 24 Tax Revenue Mohave County FY 2003-04 Adopted Budget and Annual Report SALES (Transaction Privilege, Severance and Use) TAXES Mohave County established a 1/4 cent sales, that will run for 20 years, and it's use is for County buildings only. The County also receives a distribution of a portion of the State Sales tax collections based on population and taxes collected within the County. Tax rates vary within 32 types of defined business activity from .516% to 6.05% with most activities taxed at 5.5%. The total collections are divided at varying percentages based on business category between "non-shared" (retained by the State) and "shared" portions. The shared sales tax is divided among various jurisdictions, such as incorporated cities and towns, counties, and state general fund. The following table shows Mohave County's actual receipts and nine-year growth. Sales Tax Collections ( in millions of $) 1995 Transaction Tax % of annual increase 1/4 Cent Sales Tax % of annual increase 10.5 18% 1996 11.3 8% 1997 11.5 2% 1998 11.6 1% 1999 12.2 5% 2000 13.3 9% 2001 12.5 -6% 4.1 0% 2002 13.2 6% 4.4 7% 2003 13.9 5% 4.9 11% 2004* 14.2 2% 4.9 0% * Estimated per adopted Budget. Other figures are actual for fiscal years ended June 30. Sales Tax Collection 15 10 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 in m illion s Sa l e s Tax 1/ 4 Cent Tax 25 Tax Revenue HIGHWAY USER ROAD FUND (HURF) GAS TAX Mohave County FY 2003-04 Adopted Budget and Annual Report The State of Arizona levies a tax, of approximately 18 cents per gallon on motor fuel sold within the state, to be used for maintenance and construction of streets and highways. The State collects and distributes these funds to the State Highway Fund, cities with populations over 300,000, incorporated cities and towns, and counties. The counties' shares of HURF funds are distributed based on fuel sales within each county. With its significant tourism base, Mohave County draws sufficient revenue from the fuel tax to fund its entire road maintenance and construction activities without additional support from the General Fund. The following table provides a history of HURF revenue and annual growth. Highway User Road Fund (HURF) tax collections (in millions of $) 1995 HURF tax revenue % annual increase 7.7 -1% 1996 7.8 1% 1997 8.1 1998 8.2 1999 8.7 2000 8.5 2001 9.2 2002 9.6 2003 9.8 2004* 10 4% 1% 6% -2% 8% 4% 2% 2% * Estimated per adopted Budget. Other figures are actual for fiscal years ended June 30. HURF Revenue 15 in millions 10 5 0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 HURF Revenue 26 27 28 Schedule B Summary of Tax Levy and Tax Rate Information Mohave County FY 2003-04 Adopted Budget and Annual Report 2002-03 FISCAL YEAR 2003-04 FISCAL YEAR 1. Maximum allowable primary property tax levy calculated in accordance with A.R.S. 42-17051(A). $ 20,467,592 $ 22,914,900 2. Amount received from primary property taxation in the 2002-03 fiscal year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. 42-17102(A)(18). Property tax levy amount A. Primary property taxes B. Secondary property taxes Television District Fire District Assistance Tax Library District Flood Control District Total secondary property taxes C. Total property tax levy amounts $ 0 3. $ 18,283,834 $ 20,437,835 $ $ $ 930,165 1,072,414 3,470,330 4,512,369 9,985,278 28,269,112 $ $ $ 1,031,743 1,199,201 3,850,890 4,926,900 11,008,734 31,446,569 4. Property taxes collected* A. Primary property taxes (1) 2002-03 year's levy (2) Prior years' levies (3) Total primary property taxes B. Secondary property taxes (1) 2002-03 year's levy (2) Prior years' levies (3) Total secondary property taxes C. Total property taxes collected $ $ 16,906,000 590,000 17,496,000 $ $ $ 9,072,500 301,000 9,373,500 26,869,500 5. Property tax rates A. County tax rate (1) Primary property tax rate (2) Secondary property tax rates Television District Fire District Assistance Tax Library District Flood Control District (3) Total county tax rate B. Special assessment district tax rates Secondary property tax rates Holiday Lighting Total Property tax rates 1.7500 0.0867 0.1000 0.3236 0.5000 2.7603 1.7500 0.0867 0.1000 0.3236 0.5000 2.7603 0.0413 2.8016 0.0413 2.8016 * Includes actual property taxes collected as of the date the proposed budget was prepared plus estimated property tax collections for the remainder of the fiscal year. 29 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 SOURCE OF REVENUES GENERAL FUND Taxes Tax Penalties/Interest Utilities Franchise Fees Licenses and permits Building Permits (P & Z) Variance Permits Zoning & Use Permits Marriage Licenses Peddler/Pawnbroker Licenses Intergovernmental Federal Government Payment in Lieu Taxes Jail Federal Grant S.O.B.R.A Reimbursement ALTCS Reimbursement State Government Justice of the Peace Reimbursement County in Lieu (DSH) State Shared Revenues Sales Tax Liquor Licenses Lottery State Revenues (Fill the Gap) Auto Lieu Tax Local Revenues Special District Reimbursement Election Reimbursement LaPaz/MOC Cost Share Grant Revenues Payment in-lieu Taxes Charges for services General Government Attorney Fees Building Inspection Plan Review City of Kgm Shelter Fees Finance Department Fees Central Service Charges P & Z Subdivision Review Map & Blueprint Sales P & Z Certification Fees Transportation Fees Pet Fees Other Fees Public Works Fees Recorders Fees Sheriff Charges Superior Court Fees Treasurer Fees $ 2002-03 888,159 283,000 $ 1,931,389 451,825 $ 1,400,000 350,000 680,260 1,133 68,500 4,000 792,497 1,200 109,013 4,224 700,000 1,133 100,000 4,000 1,587,196 1,588,356 1,818,201 161,878 129,658 168,619 13,460,000 46,068 550,035 13,870,346 48,730 552,268 14,200,000 50,000 550,035 5,384,000 4,879,982 5,077,000 855,774 189,860 7,300 38,000 20,000 845,746 180,796 73,224 55,000 7,300 43,966 20,797 14,617 20,000 18,000 250,000 20,293 2,000 480,000 46,500 67,268 3,000 5,000 72,713 17,000 88,966 725,000 18,000 6,976 200,999 23,216 2,349 480,000 41,191 170,979 2,250 8,000 215,000 20,293 2,000 514,048 31,500 159,500 3,000 80,907 23,910 76,713 24,250 916,289 29,407 800,000 18,000 174,000 174,034 174,000 30 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 SOURCE OF REVENUES Constable Fees Clerk of Courts Constable - BHC Constable - MOC Constable - KGM Constable - LHC Constable - CERBAT Court Fees Justice Court - BHC Justice Court - MOC Justice Court - KGM Justice Court - LHC Public Defender Public Safety Fees Sheriff Jail Contract Billing Jail Patient Fees Jail Incarceration Fees Jail Inmate Meal Fees/Reimbursements Juvenile Detention Charges Electronic Monitoring Fees Welfare Public Fiduciary Fees Fines and forfeits Clerk of Courts Justice Court - BHC Justice Court - MOC Justice Court - KGM Justice Court - LHC Interest on investments Interest Revenue Rents Rents & Royalties Miscellaneous Misc. Revenues Cancelled Warrants/Auction Proceeds * Operating Transfer In Insurance Reimbursements Total General Fund $ 2002-03 300,000 26,744 1,228 13,000 20,000 17,000 252,388 28,731 3,719 12,674 23,501 15,332 300,000 26,744 1,700 13,000 22,500 17,000 89,677 17,000 175,000 64,958 100,000 91,473 24,905 216,236 60,441 113,029 89,677 25,000 175,000 84,958 200,000 68,000 389,908 2,000 134,666 13,176 20,045 19,584 73,376 868,573 3,595 196,779 51,634 39,838 23,520 68,000 639,908 2,500 134,666 32,000 30,771 19,584 78,000 44,446 30,000 36,000 247,280 203,138 570,000 121,008 59,244 250,242 210,248 675,263 166,975 44,000 247,280 203,138 585,000 201,008 215,309 339,625 333,000 64,252 253,937 103,307 289,349 98,000 220,762 551,177 627,314 200,000 821,649 29,473,813 $ 32,041,743 $ 30,480,629 Total General Fund and Transfer In $ 30,024,990 $ 32,669,057 $ 31,302,278 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared plus estimated revenues for the remainder of the fiscal year. 31 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 SOURCE OF REVENUES SPECIAL REVENUE FUNDS Recorders Surcharge Recorder's Fees User Fee Interest Earnings Total Recorders Surcharge Fund Assessor-GIS Property Information Court Fees Interest Earnings Total GIS Property Information Fund Law Library Court Fees Interest Earnings Miscellaneous Revenues Total Law Library Fund Taxpayer Information Fund Fees Miscellaneous Revenues Total Taxpayer Information Fund Road Fund Highway User Funds Auto Lieu Tax National Forest Fees State Grant - Roads Federal Grant Special District Reimbursement Fuel Charges Interest Earnings Rents-Land & Building Sales of Signs Emergency Services Repair Charges Miscellaneous Revenues Total Road Fund Document Retrieval & Storage Court Fees Interest Earnings Miscellaneous Revenues Total Document Retrieval & Storage Fund Conciliation Court Court Fees State Grant Federal Grant Interest Earnings Revenue Registrations Total Revenues Total General Fund Transfers In Total Conciliation Court Fund Child Support Automation Fund Court Fees Interest Earnings Total Child Support Automation Fund $ 208 $ $ 207 $ $ 206 $ $ 205 $ $ 204 $ $ 203 $ $ 202 $ $ 201 $ 2002-03 320,000 $ 396,076 2,275 $ 370,000 40,000 360,000 509,000 $ 34,140 432,491 $ 40,000 410,000 400,000 $ 395,572 $ 509,000 61,800 700 $ 395,572 $ 400,000 102,100 700 $ 93,090 1,014 51 $ 62,500 $ 94,155 $ 102,800 $ 114,752 $ 22,010 100 $ 10,000,000 114,752 $ 22,110 $ 9,765,472 1,896,450 $ 10,000,000 1,500,000 1,000 1,000 25,000 653 5,000 800,000 467,000 95,000 15,000 30,500 700,000 2,590,000 14,728,500 52,000 3,000 $ 9,558 685,219 335,608 96,200 22,283 36,035 812,765 225,857 13,886,100 $ 5,000 720,000 467,000 95,000 15,000 58,000 461,900 2,540,000 15,862,900 116,600 3,000 $ 119,342 13,458 637 $ 55,000 50,000 18,836 $ 133,437 $ 119,600 50,000 18,836 $ 74,080 24,557 $ 7,000 3,738 7,000 75,836 117,687 193,523 $ 102,375 117,687 220,062 $ 75,836 107,678 183,514 $ 500 500 $ 14,703 863 15,566 $ 32,300 700 $ 33,000 32 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 20,000 SOURCE OF REVENUES Child's Issues Education Fund Court Fees Expedited Child Support/Visitation Court Fees Domestic Relations/Mediation Court Fees Health Services Fund State Health Department Allocation State Grant City of Kingman Cost Sharing City of Havasu Cost Sharing City of Bullhead Cost Sharing Certification Fees Septic Tank Fees Plans Reviews Public Accommodation Permit Food Service Permits Swimming Pool Fees Pet Fees Food Handlers Certificate Patient Fees Miscellaneous Revenues Total Revenues Total General Fund Transfers In Total Health Services Fund Case Processing Assistant Fund (CPAF) State Grant Interest Earnings Total Revenues Total General Fund Transfers In Total CPAF Fund Probation Drug Enforcement State Grant Judicial Collection State Grant Interest Earnings Total Judicial Collection Fund State Census Grant State Grant Attorney Enhancement Fund State Grant Miscellaneous Revenues Interest Earnings Total Attorney Enhancement Fund HEALTH GRANTS Injury Prevention Federal Grant Health Donation/Contributions Donations Tobacco Use Prevention State Grant 225 $ 224 $ 223 $ $ 219 $ 218 $ 217 $ $ $ 215 $ $ 214 $ $ 212 $ 211 $ 210 $ 209 $ 2002-03 20,000 $ 19,847 $ 8,700 $ 11,351 $ 8,700 $ 69,926 25,554 74,308 4,928 $ 69,887 25,554 74,308 $ 70,228 29,554 74,309 $ 108,918 74,000 458,698 14,313 33,832 286,285 39,038 2,863 52,052 120,000 3,635 1,363,422 608,338 1,971,760 144,918 $ 108,918 125,884 442,355 19,717 31,609 257,708 46,481 2,961 48,485 110,291 5,289 1,373,789 485,326 1,859,115 $ 108,918 125,000 458,698 14,313 33,832 286,285 39,038 2,863 52,052 115,000 1,500 1,407,248 642,237 2,049,485 $ 136,913 577 $ 144,918 165,681 310,599 23,180 $ 137,490 165,679 303,169 $ 164,300 164,300 23,938 $ 14,598 $ 55,105 $ $ 73,830 1,494 75,324 $ $ $ 65,357 55,105 $ 65,357 $ 121,000 32,000 3,000 156,000 $ $ 121,000 38,630 3,000 $ 162,630 $ 121,576 64,476 492 186,544 $ 30,355 $ 44,685 $ 45,528 $ 472,500 8,500 $ 1,000 $ 363,349 $ 600,206 33 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 90,580 22,000 2,000 $ 114,580 SOURCE OF REVENUES Family Planning Federal Grant Patient Fees Donations Total Family Planning Fund Nutritional Aid State Grant Donations Total Nutritional Aid Fund W.I.C. Federal Grant Newborn Care Federal Grant State Grant Total Newborn Care Fund Sexually Transmitted Diseases Federal Grant Patient Fees Total Sexually Transmitted Diseases Fund Immunization Program Federal Grant Federal Non Cash State Non Cash Donations Miscellaneous Revenues Total Immunization Program Fund Commodity Surplus Food Program Federal Grant State Grant Total Commodity Surplus Food Fund Preventive Health Block Federal Grant Maternal and Child State Grant CISS Federal Grant Housing Opportunity for Aids Federal Grant Health Start State Grant HIV Education Federal Grant State Grant Total HIV Education Fund WIC Tobacco Intervention State Grant 271 $ 243 $ 241 $ 240 $ 239 $ 236 $ 234 $ $ 233 $ 232 $ $ 231 $ $ 230 $ 229 $ $ 228 $ $ 226 $ 2002-03 90,580 15,408 2,000 107,988 $ $ 84,740 25,096 4,225 114,061 $ 43,079 $ 37,134 $ 43,079 43,079 $ 37,134 $ 43,079 568,229 $ 580,534 $ 571,044 10,000 36,400 46,400 8,666 2,000 10,666 $ 2,425 25,450 $ 10,000 36,400 $ 27,875 $ 46,400 8,666 3,500 $ 9,274 4,188 $ $ 13,462 $ 12,166 103,981 256,740 6,957 $ 174,410 $ 136,130 256,740 1,179 6,957 367,678 175,589 399,827 14,596 $ 12,567 $ 18,998 14,596 $ 12,567 $ 18,998 90,164 37,744 $ 60,459 $ 62,996 35,870 $ 35,870 $ $ 63,967 425 $ 99,300 $ 61,768 $ 60,000 $ 61,575 $ 60,000 15,000 22,092 37,092 $ 10,387 2,501 $ 2,500 19,592 $ 12,888 $ 22,092 84,978 43,901 84,978 34 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED ESTIMATED 2002-03 TENTATIVE 2003-04 SOURCE OF REVENUES Ryan White Title I Grant Federal Grant Bio-Terrorism Prepare/Response Federal Grant TOTAL HEALTH GRANTS Attorney -Anti Racketeering Revenue State Grant Miscellaneous Revenues Interest Earnings Operating Transfer In Total Anti Racketeering Fund Attorney -Magnet Federal Grant Miscellaneous Revenues Total Attorney-Magnet Fund Heritage Park State Grant Interest Earnings Total Heritage Park Fund Senior Elder Care Miscellaneous Revenues Interest Earnings Total Senior Elder Care Fund Jail Commissary Utilities Franchise Taxes Jail Contract Billing Interest Earnings Total Jail Commissary Fund Jail Criminal Justice Enhancement State Grant Miscellaneous Revenues Total Criminal Justice Enhancement Fund Jail Local Law Enforcement Federal Grant Operating Transfer In Interest Earnings Total Jail Local Law Enforcement Fund Attorney Auto Theft Gun Grant Federal Grant State Grant Interest Earnings Total Attorney Auto Theft/Gun Grant Fund Attorney ACJC Video Arraignment Federal Grant Interest Earnings Total Video Arraignment Fund Attorney State Aid State Grant Operating Transfers In Interest Earnings Total Attorney State Aid Fund $ 256 $ $ 255 $ $ 254 $ $ 252 $ $ 251 $ $ 250 $ $ 249 $ 248 $ $ $ $ 247 $ $ 246 $ $ 273 $ $ 272 $ 2002-03 201,750 $ 154,907 $ 157,383 390,000 2,684,834 520,000 5,000 $ $ 254,983 2,113,020 $ $ 292,500 2,725,595 520,000 5,000 $ $ 334,654 541 -403 $ $ 30,000 16,219 131,283 30,000 555,000 $ 482,294 $ 555,000 219,000 $ 219,832 $ 219,000 219,000 $ 219,832 $ 219,000 122,155 122,155 $ $ $ 18,776 4,407 23,183 $ $ $ 122,155 122,155 $ 326 $ 125,000 326 $ $ 125,000 $ 166,661 4,965 $ 5,000 159,000 $ 7,536 210,766 $ 5,000 159,000 150,000 $ 201,966 $ 150,000 150,000 $ 201,966 $ 150,000 30,000 3,000 $ 21,853 2,878 1,482 $ 30,000 3,000 33,000 $ 26,213 $ 33,000 $ 38,331 22,000 $ 27,468 30,517 $ 54,093 60,331 $ 57,985 $ 36,744 148 36,892 $ 42,545 54,093 $ $ 42,545 60,000 $ 44,103 114,281 $ 60,000 53,350 2,000 2,000 62,000 $ 7,124 165,508 $ 115,350 35 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 139,365 142,398 SOURCE OF REVENUES Local Courts Assistant Fund Operating Transfers In State Grant Interest Earnings Total Local Courts Assistant Fund Interest Earnings Total Court Time Payment Fund Interest Earnings Total Fill the Gap 5% Collection Fund Court Enhancement Fee Order 9905 Court Fees Interest Earnings Total Court Enhancement Fee Fund Legal Defender Training State Grant Interest Earnings Total Legal Defender Training Fund Public Defender Training State Grant Interest Earnings Total Public Defender Training Fund Public Defender State Aid State Grant Operating Transfer In Interest Earnings Interest Earnings Total Legal Defender State Aid/Ind Fund Sarahs House Donations Interest Earnings Total Sarahs House Fund Attorney Victims Crime Assistance Federal Grant State Grant Restitution's Donations Operating Transfer In Interest Earnings Total Attorney Victims Crime Assis. Fund Criminal Justice Records State Grant Interest Earnings Total Criminal Justice Records Fund Federal Rico Revenue Interest Earnings Total Federal Rico Fund Marie Hinds Revenue 296 286 $ $ $ 270 $ $ 269 $ $ 268 $ $ 266 $ $ 265 $ $ 264 $ $ 263 $ $ $ $ 257 $ 2002-03 $ 85,358 271,535 85,358 5,849 $ 85,358 3,400 80,300 $ 362,742 6,093 $ 281,763 3,550 $ 92,534 268,990 $ 83,450 248,000 $ $ 286,760 149,000 $ 166,342 $ 157,000 149,000 $ 166,342 $ 157,000 6,000 $ 5,188 304 $ 3,000 6,000 $ 5,492 $ 3,000 18,500 80 18,580 $ 16,942 209 $ 18,500 80 $ 17,151 $ 18,580 22,698 $ 31,083 68,019 $ 24,893 500 500 2,761 1,420 19,564 $ 41,371 $ 24,892 $ 0 $ 95,981 152,532 3,000 28,700 1,385 1,208 281,598 $ 293,319 0 $ $ 119,385 157,553 3,000 27,000 1,116 $ 102,883 155,980 4,012 29,236 $ $ 308,054 $ $ $ 109,000 4,000 113,000 $ $ $ 9,993 5,242 15,235 32,383 $ $ $ $ 45,000 4,000 49,000 32,383 36 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 SOURCE OF REVENUES SPECIAL ASSESSMENT FUNDS Flood Control Floodplain Applications Miscellaneous Revenues Interest Earnings Other Tax Revenues Total Revenues Total Loan Proceeds Total Property Tax Revenue Total Flood Control Fund Library District Library Fines Miscellaneous Revenues Interest Earnings Donations/Contributions Property Sales Other Tax Revenues Total Revenues Total Property Tax Revenue Total Library District Fund Sheriff Other Tax Revenues Total Revenues TV Improvement District Interest Earnings Miscellaneous Revenues Total Property Tax Revenue Total TV Improvement District Fund TOTAL SPECIAL ASSESSMENT FUNDS $ $ 861 $ 315 $ $ $ 310 $ $ $ 305 $ 2002-03 30,000 46,000 200,000 60,000 336,000 3,200,000 4,512,369 8,048,369 $ 28,902 2,420 331,478 154,275 $ 30,000 46,000 100,000 60,000 $ 517,075 $ 236,000 4,290,762 $ 4,807,837 $ 4,926,900 5,162,900 35,000 6,365 15,000 1,208 $ 56,809 29,126 30,559 2,313 $ 50,000 20,000 25,000 1,208 73,000 130,573 3,470,330 3,600,903 $ $ 244,715 363,522 3,217,559 3,581,081 $ $ 73,000 169,208 3,850,890 4,020,098 $ 10,000 $ 10,000 $ 25,096 16,235 $ 930,165 940,165 476,573 $ $ 861,887 970,768 989,478 $ $ 1,031,743 1,041,743 415,208 Sheriff Volunteer Services Revenues Sheriff Local/Federal Rico Operating Transfer In Total Sheriff Local/Federal Rico Fund Sheriff SLIF Grant State Grant Operating Transfer In Total Sheriff SLIF Grant Court Automation Cost Sharing - All Operating Transfer In Interest Earnings Court Fees Total Revenues Total General Fund Transfer In Total Court Automation Fund Mohave Educational Services Coop. User Fees 615 $ 3,485,000 $ 2,334,335 $ 3,485,000 $ $ 144,277 107,000 251,277 $ $ 605 $ 111,577 32,700 $ 104,180 87,265 4,684 29,547 225,676 107,000 332,676 $ $ 64,600 208,877 107,000 315,877 $ 111,577 32,700 318 $ $ $ 30,000 30,000 $ $ $ 31,914 1,156 33,070 $ $ $ 317 $ $ 35,000 35,000 $ $ 3,574 3,574 $ $ 30,000 30,000 316 $ $ $ 37 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 1,542,259 67,027 SOURCE OF REVENUES Davis Camp Phase V State Grant Federal Grant Operating Transfer In Interest Earnings Total Davis Camp Phase V Fund Juvenile Detention Second Pod State Grant Interest Earnings Total Juvenile Detention Second Pod Fund Court Automation TCPF State Grant Interest Earnings Total Court Automation TCPF Fund Sheriff Highway Safety Training State Grant Sheriff Safe Schools Grant State Grant Sheriff Victim Witness State Grant Interest Earnings Total Sheriff Victim Witness Fund Sheriff Boating State Grant Donations Contributions Interest Earnings Total Revenues Total General Fund Transfer In Total Sheriff Waterways Fund Senior Programs Federal Grants Donations Reimbursements Miscellaneous Revenues Total Revenues Total General Fund Transfer In Total Senior Programs Fund Library Grants State Grants Donation Contributions Total Library Grants Fund $ 818 $ $ 815 $ $ $ 813 $ $ 811 $ 810 $ 809 $ $ 805 $ $ 804 $ $ 801-803 $ 2002-03 1,542,259 72,000 107,794 $ 175,414 4,973 $ 90 1,722,053 $ 180,477 $ 1,609,286 221,180 $ 141,400 5,469 $ 221,180 $ 146,869 $ 111,114 $ 1 $ 111,114 $ 1 $ $ 37,914 18,715 $ 85,434 $ 65,190 $ 29,000 $ 29,000 $ 27,100 29,000 $ 29,000 $ 27,100 283,000 $ 366,163 2,500 3,747 $ 366,163 283,000 126,590 409,590 413,713 167,328 69,127 $ 372,410 21,098 $ 366,163 50,847 $ 393,508 $ 417,010 413,713 173,290 83,437 $ 446,014 179,531 101,544 15,268 $ 650,168 361,567 1,011,735 40,000 5,000 45,000 $ 742,357 332,573 $ 670,440 346,742 $ 1,074,930 $ 1,017,182 25,000 54,054 $ 54,054 $ 25,000 PROBATION GRANTS Family Counseling State Grants Interest Earnings Total Revenues Total General Fund Transfer In Total Family Counseling Fund $ $ 20,011 5,003 25,014 $ $ 814 $ 20,011 $ 9,859 475 10,334 5,003 15,337 $ $ 20,011 5,003 25,014 $ 20,011 38 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 220,077 SOURCE OF REVENUES Subsidy Grant State Grants Interest Earnings Operating Transfer In Total Subsidy Grant Fund Adult Intensive State Grants Interest Earnings Operating Transfer In Total Adult Intensive Fund Juvenile Probation State Grants Other Fees Interest Earnings Total Juvenile Probation Fund Juvenile Detention State Grants Interest Earnings Total Safe Schools/Patrol Fund Safe Schools/Patrol State Grants Interest Earnings Total Safe Schools/Patrol Fund Victim Witness State Grants Interest Earnings Operating Transfer In Total Victim Witness Fund Drug Treatment/Education State Grants Interest Earnings Miscellaneous Revenues Total Drug Treatment/Education Fund Small Schools Program State Grants Service Fund Other Fees Miscellaneous Revenues Interest Earnings Total Service Fund P.I.C. Act State Grants Interest Earnings Operating Transfer In Total P.I.C. Act Fund Home Detention Grant State Grants Interest Earnings Total Revenues Total General Fund Transfer In Total Home Detention Fund $ $ 832 $ $ 831 $ $ 830 $ 824 $ $ 823 $ $ 822 $ $ 821 $ $ 820 $ $ 819 $ $ $ 817 $ $ 816 $ 2002-03 241,691 $ 213,627 394 $ 241,691 $ 214,021 $ 35,274 255,351 308,407 $ 257,052 473 $ 208,634 308,407 $ 257,525 $ 46,465 255,099 $ 70,000 $ 6,000 79,887 10,248 $ $ 55,000 9,926 $ 64,926 70,000 $ 96,135 42,822 $ 44,394 412 $ 2,364 42,822 $ 44,806 $ 2,364 258,524 $ -444 $ 258,524 $ -444 $ 19,600 19,600 $ 19,600 162 $ 5,226 24,826 $ 19,762 $ 13,060 32,660 113,041 $ 95,818 955 1,551 $ 129,027 113,041 $ 98,324 $ 129,027 77,924 $ 77,924 $ 77,924 275,000 $ 330,032 42,712 32,540 $ 250,000 25,000 $ 275,000 275,000 $ 405,284 376,893 $ 320,411 187 $ 275,088 48,691 376,893 $ 320,598 $ 323,779 67,594 $ 78,216 $ 60,835 67,594 $ 78,216 5,295 $ 60,835 5,295 67,594 $ 83,511 $ 66,130 39 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 968,766 SOURCE OF REVENUES State Aid Enhancement State Grants Interest Earnings Operating Transfer In Total Revenues JIPS State Grants Interest Earnings Operating Transfer In Total JIPS Fund Community Punishment State Grants Interest Earnings Total Community Punishment Fund Interstate Compact State Grants Interest Earnings Total Interstate Compact Fund TOTAL PROBATION GRANTS $ $ 839 $ $ 836 $ $ 834 $ $ 833 $ 2002-03 1,073,476 $ 933,314 899 $ 234,984 1,073,476 $ 934,213 $ 1,203,750 496,471 $ 529,822 25 $ 446,071 95,263 496,471 $ 529,847 $ 541,334 158,250 $ 78,266 48 $ 24,255 158,250 $ 78,314 $ 24,255 $ 17 $ 3,604,930 $ 17 3,164,876 $ $ $ 3,266,315 Senior Programs Transportation State Grants Interest Earnings Total Revenues Total General Fund Transfer In Total Senior Programs Transportation Fund Hazardous Materials State Grants Federal Grants Interest Earnings Total Revenues Total General Fund Transfer In Total Hazardous Materials Fund Title 1 Juvenile Detention Education Federal Grants Interest Earnings Total Title 1 Juvenile Det. Education Fund Schools Jail Education Grant State Grants Interest Earnings Total Schools Jail Education Fund CASA Grant State Grants Interest Earnings Total CASA Fund Special Education - Juvenile Miscellaneous Revenues Interest Earnings County Equalization Revenue Total Special Education-Juvenile Fund $ 74,000 74,000 $ 838 $ $ 832 1,294 88,000 90,126 $ 90,000 90,000 $ $ 106,921 $ 837 $ 106,921 $ 125,949 645 126,594 $ 106,921 $ 106,921 $ $ 829 $ $ 121 121 $ $ $ 31,943 $ 828 $ 31,943 $ 15,197 386 15,583 $ 16,869 $ 16,869 $ 523,360 $ 105,150 $ 2,483,214 $ 523,360 $ 827 $ 12,000 511,360 $ 10,413 93,303 1,434 105,150 $ 2,483,214 $ 15,000 2,468,214 $ $ 7 $ 826 $ $ 7 7 $ 40 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 100 400 TENTATIVE REVENUES 2003-04 100 400 500 11,084 $ 11,584 SOURCE OF REVENUES Holiday Lighting Interest Earnings Other Property Taxes Total Revenues Total Property Tax Revenue Total Holiday Lighting Fund GVID M & O Colorado River Park Impr Dist Interest Earnings Total Colorado River Park Impr Dist Miscellaneous Revenues Interest Earnings Total Horizon Six Water Maintenance Fund Home Program Federal Grants State Grants Total Home Program Fund Welfare To Work - Housing Federal Grants State Grants Total Welfare to Work - Housing Fund Welfare To Work Federal Grants State Grants Total Welfare To Work Fund Employment Training Program Federal Grants Interest Earnings Total Employment Training Program WIA Summer Youth State State Grants Interest Earnings Total WIA Summer Youth State Fund Home Rehabilitation Project Federal Grants State Grants Total Home Rehabilitation Fund CDBG 2002 9/1/02-9/1/04 Federal Grants Supportive Housing Federal Grants State Grants Total Supportive Housing Fund $ 877 $ 876 $ $ 875 $ $ 873 $ $ 872 $ $ 869 $ $ 868 $ $ 866 $ $ 863 $ 860 $ $ 840 $ 2002-03 $ 175 678 853 10,217 $ 500 10,785 11,285 $ 11,070 $ 64 $ 60 $ $ $ $ $ 154,125 154,125 $ 154,015 154,015 $ 154,125 $ 154,125 2,838 $ $ 2,838 $ $ 2,264 $ 561 $ 2,264 $ 561 $ 10,000 $ 101 $ 10,000 $ 101 $ 50,025 $ 25,525 1,828 $ 50,025 155,000 13,809 168,809 234,700 $ 27,353 $ 53,000 $ 147,921 17,809 $ $ 165,730 $ 53,000 462,699 $ 7,189 $ 90,439 $ 66,504 2,166 $ 90,439 $ 68,670 $ 41 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 SOURCE OF REVENUES HUD Rental Assistance Federal Grants KGM Cost Sharing BHC/LHC Cost Sharing HAP from other PHA's Income from other PHA's Miscellaneous Revenues Interest Earnings Total Revenues Total General Fund Transfer In Total HUD Rental Assistance Fund DES/ESA ONE STOP IGA #E5203004 State Grants/Entitlements WIA Title II 1997-2000 Federal Grants WIA Title II 1998-2001 Federal Grants Miscellaneous Revenues Total Revenues Total General Fund Transfer In Total WIA Title II 1998-2001 Fund WIA Title II 1999-2002 Federal Grants State Grants Total WIA Title II 1999-2002 Fund WIA Title III Dislocated Workers Federal Grants Miscellaneous Revenues Total WIA Title III Dislocated Workers Fund WIA One Stop Federal Grants WIA Title V Federal Grants Sheriff CJRIP III Federal Grants Interest Earnings Total Sheriff CJRIP III Fund Sheriff SLIF Boating Grant Interest Earnings Operating Transfer In Total Sheriff SLIF Boating Grant Sheriff HIDTA Grant Federal Grants Interest Earnings Total Sheriff HIDTA Grant Fund CDBG Projects Federal Grants Supportive Housing Program Federal Grants State Grants Total Supportive Housing Prog. Fund $ 895 $ 893 $ 892 $ $ $ $ 891 $ $ 890 $ 888 $ 887 $ $ 886 $ $ 885 $ $ $ 884 $ 882 $ 879 $ $ $ 878 $ 2002-03 1,538,839 3,500 7,000 241,000 21,482 5,000 4,000 1,820,821 7,220 1,828,041 $ 1,505,189 3,500 5,500 273,092 28,716 15,000 14,465 $ 1,571,247 3,500 5,500 241,000 21,482 5,000 4,000 $ 1,845,462 7,220 $ 1,851,729 7,220 $ 1,852,682 $ 1,858,949 5,515 $ 7,070 $ 281,050 $ 249,221 $ 716,503 $ 672,358 $ 113,812 716,503 36,870 753,373 $ 672,358 36,870 $ 113,812 $ 709,228 $ 113,812 709,874 $ $ $ 25,000 $ 709,874 $ 25,000 $ 69,000 $ 69,000 25,000 22,913 $ 25,000 $ 23,116 $ 85,152 84,146 $ 56,842 $ 112,162 $ 71,265 1 $ 112,162 $ 71,266 $ $ 5 1,172 $ $ 1,177 $ 184,000 $ $ 239,729 10 239,739 $ $ $ 99,785 184,000 $ 99,785 73,216 $ 87,551 $ $ 7,668 230 $ 91,950 2,351 $ 7,898 $ 94,301 42 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 SOURCE OF REVENUES Welfare Housing Federal Grants State Grants Total Welfare Housing Welfare Housing ADOC #263-00 Donations City of LHC Cost Sharing Total Home Contract Fund TOTAL SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS GVID Water Distribution Penalty on Delinquent Taxes Special Assessment Revenue Interest Earnings Total GVID Water Distribution Fund Scenic Road and Bridge Project Penalty on Delinquent Taxes Special Assessment Revenue Interest Earnings Operating Transfer In Total Scenic Road and Bridge Project Fund Improvement District Debt Service Penalty on Delinquent Taxes Special Assessment Revenue Interest Earnings Total Improvement Dist. Debt Fund Operating Transfer In Residual Equity Transfer In Total Improvement Dist. Debt Fund Mohave County Improvement District Interest Earnings Debt Service Fund -98 Interest Earnings Operating Transfer In from Library and Road Total General Fund Transfer In Total Debt Service -98 Fund Debt Service Fund 2000 Interest Earnings Total General Fund Transfer In Total Debt Service 2000 Fund Jail Bond Tax Prior Year Taxes Interest Earnings Total Jail Bond Tax Fund GVID Construction Fund Interest Earnings Operating Transfer In Total GVID Construction Fund TOTAL DEBT SERVICE FUNDS $ $ 399 $ $ 401 $ 381 $ $ $ 380 $ 340 $ $ $ $ 335 $ $ $ 330 $ $ 322 $ $ $ 897 $ 896 $ 2002-03 13,759 $ 4,960 723 $ 13,759 260,000 200,000 460,000 38,548,074 $ 5,683 $ $ $ 33,645,933 $ $ 39,966,350 10,500 563,414 11,955 585,869 2,534 362,930 594 $ 9,184 449,485 18,369 $ 5,500 208,705 9,000 $ $ 477,039 652 227,378 8,496 $ $ 223,205 1,000 720,000 $ 366,058 $ 141,750 378,276 $ $ 721,000 2,670 229,623 5,357 237,650 $ 3,058 214,288 9,593 $ 1,210 124,766 125,976 $ $ 226,938 90,100 37,455 $ $ 237,650 $ 354,494 125,976 $ 584 $ 130 1,031 350,971 1,082,461 1,433,432 $ $ 300,798 499,197 801,027 $ $ 354,153 586,500 940,653 $ 8,097 501,620 $ 10,000 500,000 $ 509,717 $ 510,000 $ 614 5,194 $ $ 91,664 5,808 $ 9,500 $ 43,291 450,000 $ 91,664 1,281,241 $ $ 493,291 999,315 $ $ 9,500 1,089,811 43 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 SOURCE OF REVENUES CAPITAL PROJECTS FUNDS Capital Improvements Interest Earnings State Grants Total Capital Improvement Operating Transfer In from Juvenile Det. Facility/Library Total General Fund Transfer In Total Capital Improvement Fund County Capital Improvements-Sales Tax Sales Tax Interest Earnings Total Co Capital Improvements-Sales Tax Fund Total General Fund Transfer In Total Co Capital Improvement-Sales Tax Fund GVID Construction In Progress Bond Proceeds-Interest Scenic Road and Bridge Project Special Assessment Revenue Bond Proceeds Total Scenic Road and Bridge Fund Improvement Districts Construction Interest Earnings Reserve Fund Improvement District Penalty on Delinquent Taxes Special Assessment Revenue Interest Earnings Total Reserve Fund Improvement Dist Fund Residual Equity Transfer In Total Reserve Fund Improvement Dist Fund TOTAL CAPITAL PROJECTS FUNDS $ $ 922/923/925 $ 922 $ 435 $ $ 430 $ 422 $ $ $ 410 $ $ $ 405 $ 2002-03 $ 12,534 $ 5,000 $ 12,534 $ 5,000 415,757 415,757 $ 415,757 428,291 $ 800,000 805,000 4,400,000 160,000 4,560,000 $ 4,874,083 304,802 5,178,885 2,600,000 $ 4,884,000 250,000 5,134,000 4,560,000 $ 7,778,885 $ 5,134,000 $ 8 $ $ 5,296,000 5,296,000 $ $ $ $ $ $ 25,000 25,000 700 361 $ 38,830 38,830 $ 46,052 47,113 347,822 $ 25,000 9,881,000 $ $ 394,935 5,238,540 $ $ 38,830 5,177,830 ENTERPRISE FUNDS Parks Federal In Lieu Taxes Park Entrance Fees Campground Fees Miscellaneous Revenues Interest Earnings Total Parks Fund Sanitary Landfill State Grant Landfill Fees User Fees/Other Fees Miscellaneous Revenues Interest Earnings Total Sanitary Landfill $ 505 $ 280,000 365,000 580,680 200,000 160,000 1,585,680 $ $ 305,722 367,348 536,359 216,578 234,971 1,660,978 $ $ 320,000 393,250 519,000 250,000 120,000 1,602,250 $ 216 $ 100,000 880,000 180,000 25,000 5,330 1,190,330 $ $ 100,000 821,741 105,000 5,238 2,759 1,034,738 $ 4,742 1,139,338 $ 100,000 857,801 176,795 44 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 TENTATIVE REVENUES 2003-04 SOURCE OF REVENUES Griffith Water System Cost Sharing W ater Sales Miscellaneous Revenues Rents from Land Buildings Private Industry Contributions Interest Earnings Total Revenues Total General Fund Transfer In Total Griffith Water System Fund GVID Water Operation Miscellaneous Revenues Interest Earnings W ater Sales Total Revenues Total Property Tax Revenue Total GVID Water Operation Fund Horizon Six Water Maintenance Miscellaneous Revenues Interest Earnings Total Horizon Six Water Maintenance Fund Horizon Six Water Operation Miscellaneous Revenues Interest Earnings Total Horizon Six Water Maintenance Fund TOTAL ENTERPRISE FUNDS $ $ 865 $ $ 863 $ $ $ 856 $ $ $ 850 $ 2002-03 1,417,692 10,000 $ 926,755 6,668 26,158 700 73,175 $ 1,341,436 10,000 1,680 175,620 7,500 $ 1,536,236 61,085 1,597,321 8,000 1,435,692 1,435,692 $ 2,140 1,035,596 $ 1,035,596 $ 75,000 30,000 400,000 505,000 505,000 $ 60,283 48,050 443,893 552,226 944 $ 65,000 35,000 500,000 $ $ $ $ $ $ $ $ $ $ 600,000 600,000 553,170 6,606 2,548 9,154 6,606 4,707 11,313 4,304,004 6,500 2,000 8,500 6,500 4,000 10,500 4,735,702 6,500 2,000 8,500 6,500 4,000 10,500 4,896,824 $ $ $ $ INTERNAL SERVICES FUNDS Employee Health Trust STD Wellness Medical Dental Dental Low Youth Care Interest Earnings Fingerprinting Fees/Misc Life Insurance Miscellaneous Revenues Total Employee Health Trust Fund Information Services Central Services Charges User Fees Miscellaneous Revenues Interest Earnings Total Revenues Total General Fund Transfer In Total Information Services Fund $ 1,332,845 536,000 1,868,845 $ 601 $ 1,332,845 $ 1,287,782 12,488 66 25,881 1,326,217 743,000 2,069,217 $ 1,702,727 375,682 2,078,409 $ 1,702,727 $ 6,214,420 $ 24,192 222 $ 168,192 5,456,803 365,471 62,260 50,280 87,222 $ 189,555 5,935,728 454,576 1,171 14,377 164,194 5,045 112,124 25,507 6,902,277 $ 4,997,700 99,600 15,100 170,000 $ 176,400 4,143,600 393,000 45 Schedule C Summary by Fund of Revenues Other Than Property Taxes Mohave County FY 2003-04 Adopted Budget and Annual Report ADOPTED REVENUES ESTIMATED REVENUES 2002-03 $ 1,039,869 23,604 18,000 10,000 35,000 3,687 40,997 -1,468 1,106,689 40,000 $ 1,213,000 110,000 9,000 $ 119,000 $ $ 1,146,689 $ 1,384,000 99,846 2,647 $ 102,493 10,000 60,000 1,384,000 $ TENTATIVE REVENUES 2003-04 1,289,000 25,000 SOURCE OF REVENUES Central Motor Pool Motor Pool Charges Repair Charges Miscellaneous Revenues Interest Earnings Auction Proceeds Total Revenues Total General Fund Transfer In Total Central Motor Pool Fund Central Print Shop Central Stores Charges Miscellaneous Revenues Total Central Print Shop Fund Communications Telephone Fixed Charges Telephone Long Distance Cell Phone Charges Telephone Miscellaneous Charges Postage Charges Miscellaneous Revenues Interest Earnings Total Communications Fund Janitorial Services Janitorial Services Charges Total Revenues Total General Fund Transfer In Total Janitorial Services Fund Self Insurance Trust Prior Year Taxes Interest Earnings Total Revenues General Fund Transfer In Operating Transfer In Total Self Insurance Trust Fund $ 825 $ $ 650 $ $ 612 $ 610 $ 603 $ 2002-03 1,150,000 1,213,000 $ 78,413 2,107 80,520 $ 514,704 52,000 480 2,000 278,500 $ 544,915 30,960 37,470 1,903 275,188 674 608 $ 553,186 46,000 64,000 2,140 296,480 847,684 $ 891,718 $ 961,806 45,451 45,451 233,680 279,131 $ 44,179 44,179 233,680 $ 46,326 46,326 257,374 $ $ 277,859 134 18,456 18,590 127,506 $ $ 303,700 31,058 31,058 127,506 31,058 31,058 920,504 400,000 158,564 $ 146,096 $ 1,351,562 TOTAL INTERNAL SERVICES FUNDS PERMANENT FUNDS Fire District Assistance Local In-Lieu Taxes Prior Year Taxes Total Revenues Total Property Tax Revenue Total Fire Dist Assistance Funds TOTAL PERMANENT FUNDS TOTAL ALL FUNDS TOTAL GENERAL FUND TRANSFERS TOTAL OPERATING TRANSFERS TOTAL LOAN PROCEEDS TOTAL TRANSFERS/PROCEEDS TOTAL ALL FUNDS INCLUDING TRANSFERS AND PROCEEDS 300 $ 9,803,458 $ 10,370,190 $ 9,226,110 $ $ 1,188 76,664 77,852 977,411 $ 1,072,414 $ $ $ $ $ 93,723,288 3,931,360 1,199,118 3,200,000 8,330,478 $ 102,053,766 $ $ 1,072,414 $ $ $ $ $ 1,199,201 $ $ $ $ $ $ $ 90,837,554 4,937,467 2,358,855 7,296,322 98,133,876 1,199,201 1,055,263 77,852 86,677,578 6,444,512 2,805,553 9,250,065 95,927,643 46 Schedule D Summary by Fund of Other Financing Sources and Interfund Transfers Mohave County FY 2003-04 Adopted Budget and Annual Report INTERFUND OTHER FINANCING 2003-04 FUND GENERAL FUND Total General Fund SPECIAL REVENUE FUNDS Road Fund Conciliation Court Health Services Superior Court - Case Processing Attorney Anti-Racketeering Jail Criminal Justice Enhancement Jail Local Law Enforcement Attorney State Aid Local Courts Assistant Fund Court-time Payment Fill the Gap 5% Collection Public Defender State Aid Legal Defender State Aid/Indigent Defense Attorney Victims Crime Assistance Attorney Federal Rico Flood Control Library District Sheriff Local/Federal Rico Court Automation Occupational Health Sheriff - Waterways Probation - Family Counseling Senior Programs Probation - Subsidy Grant Probation - Adult Intensive Juvenile Probation Victim Witness Senior Programs Transportation Probation - Service Fund P.I.C. Act Home Detention State Aid Enhancement J IP S Holiday Lighting Television District Rental Assistance Community Development Total Special Revenue Funds 205 207 212 214 246 251 252 256 257 260 262 266 267 269 286 305 310 317 605 806 813 814 815 816 817 819 822 826 830 831 832 833 834 840 861 878 893 $ 0 $ 0 $ 0 $ $ $ 100 $ $ $ SOURCES |
