Pima County : Special Audit of the 1997, 2004 and 2006 General Obligation Bond Programs

              Debra K. Davenport
Auditor General
A REPORT
TO THE
ARIZONA LEGISLATURE
January • 2013
Pima County
1997, 2004, and 2006
General Obligation Bond Programs
Financial Audit Division
Special Audit
The Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five
senators and five representatives. Her mission is to provide independent and impartial information and specific
recommendations to improve the operations of state and local government entities. To this end, she provides financial
audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and
conducts performance audits of school districts, state agencies, and the programs they administer.
Copies of the Auditor General’s reports are free.
You may request them by contacting us at:
Office of the Auditor General
2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333
Additionally, many of our reports can be found in electronic format at:
www.azauditor.gov
2910 NORTH 44th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553-0333 • FAX (602) 553-0051
January 29, 2013
Members of the Arizona Legislature
The Honorable Janice K. Brewer, Governor
The Board of Supervisors of
Pima County, Arizona
Transmitted herewith is a report of the Auditor General, a special audit of the Pima County
1997, 2004, and 2006 General Obligation Bond Programs. This report is in response to
Laws 2012, Ch. 120 and was conducted under the authority vested in the Auditor General
by Arizona Revised Statutes §41-1279.03. I am also transmitting within this report a copy
of the report highlights for this audit to provide a quick summary for your convenience.
My staff and I will be pleased to discuss or clarify items in the report.
This report will be released to the public on January 30, 2013.
Sincerely,
Debbie Davenport
Auditor General
Attachment
Pima County administers unique general obligation bond
programs
January 2013
2013
Pima County
1997, 2004, and 2006
General Obligation Bond Programs
REPORT HIGHLIGHTS
SPECIAL AUDIT
The County’s 1997, 2004, and 2006 general obligation bond programs represent a
uniquely collaborative effort between the County and its local jurisdictions. Under its
bond programs, the County finances multiple projects that benefit the County and/or
specific jurisdictions within the County. In contrast, other cities, towns, and counties
in Arizona follow a traditional model in which a single government jurisdiction issues
general obligation bonds for a limited number of specific projects that benefit only that
jurisdiction. The County administers its bond programs in three phases and involves
the local jurisdictions throughout the process:
•• Planning for debt issuance—During this phase, projects are proposed, reviewed,
and approved in preparation for holding a special bond election. Projects are
reviewed and approved by both the Pima County Bond Advisory Committee
(Committee) and the Pima County Board of Supervisors (Board). The Committee
includes members appointed by the Board and the local jurisdictions in the County.
•• Debt issuance and allocating bond proceeds—During this phase, a special bond
election is held to obtain voter approval for the bond amounts and the purposes
for which the bond proceeds
can be spent. The County
then issues the bonds peri-odically
to receive proceeds
as needed, which has been
nearly annually, and the
proceeds are then used to
finance approved projects.
••Project monitoring—Dur-ing
this phase, project
progress is monitored
and any significant project
changes are reviewed
and approved by both the
Committee and the Board.
The table to the right shows the
1997, 2004, and 2006 general
obligation bond programs’
voter-authorized proceeds
totaling approximately $893
million by bond program and
purpose. It also shows the
amount of bond monies spent
for each purpose, which totaled
nearly $735 million from May
1998 through May 2012.
Pima County (County)
administers general
obligation bond programs
approved by voters within
the County. Since 1980,
the County’s voters have
approved general obligation
bond programs in 1982,
1986, 1997, 2004, and 2006.
This special audit focuses
on the general obligation
bond programs approved
by voters in May 1997, 2004,
and 2006. Under these
bond programs, the County
finances multiple projects
that benefit the County and/
or specific jurisdictions
within the County. This audit
provides information on
specific areas related to the
County’s general obligation
bond programs including
how they are administered,
how they compare to
programs administered by
other Arizona counties, how
much bond money has been
received and how it has
been spent, the timing of
completed projects, reasons
for changes in the use of
bond monies or project
timing, and the tax burden
placed on the County’s
citizens and the related
benefits they received in the
form of projects.
Our Conclusion
Comparison of voter-authorized use of bond monies to
Pima County’s actual use by authorized purpose
May 1998 through May 2012
( In thousands)
Bond program and purpose
Voter-authorized
bond
proceeds
Spent on
approved
projects
1997 bond program
Parks $ 52,650 $ 50,734
Public safety 50,000 49,599
Juvenile justice 42,000 42,000
Health and community facilities 42,000 40,793
Open space 36,330 35,654
Flood control 21,500 20,945
Solid waste 12,500 7,486
1997 program totals 256,980 247,211
2004 bond program
Public safety 183,500 92,318
Open space 174,300 167,097
Parks 96,450 74,581
Health and community facilities 81,800 75,151
Flood control 46,200 30,733
2004 program totals 582,250 439,880
2006 bond program
Psychiatric hospital 36,000 31,083
Psychiatric urgent care 18,000 16,754
2006 program totals 54,000 47,837
Total all programs $893,230 $734,928
Bond projects benefited citizens throughout Pima County
Bond proceeds fairly used for authorized purposes and approved projects
REPORT HIGHLIGHTS
SPECIAL AUDIT
January 2013
Pima County
1997, 2004, and 2006
General Obligation Bond Programs
The County has spent bond proceeds from the 1997, 2004, and 2006 general obligation bond programs
on projects that have benefited citizens throughout the County. As a matter of policy, the Committee and
the Board approve projects financed by each bond program based on public benefit regardless of jurisdic-tional
boundaries. They do not
attempt to match the dollar
value of projects completed in
or benefiting a jurisdiction to
the taxes paid by the citizens
of a jurisdiction. Even so, as
illustrated in the figure to the
right, our analysis showed that
in general the dollar value of
bond projects benefiting each
jurisdiction tended to approxi-mate
the taxes paid by each
jurisdiction’s citizens to repay
the bonds. As the figure shows,
taxes paid by citizens in the
towns of Oro Valley, Marana,
Sahuarita, and the City of
South Tucson more closely
approximated the value of
bond projects completed in or
benefiting those jurisdictions.
The largest variances between
taxes paid and benefits in bond
proceeds received were in the
unincorporated areas of the
County and the City of Tucson.
A copy of the full report
is available at: www.azauditor.gov
Contact person:
Keith Dommer (602) 553-0333
43.2% 43.2%
6.8%
4.7%
1.8% 0.3%
35.5%
50.4%
4.6%
5.9%
2.1%
1.5%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
45.0%
50.0%
55.0%
Unincorporated
Pima County
Tucson Oro Valley Marana Sahuarita South Tucson
Percentage of property taxes collected for debt repayment Percentage of completed projects delivered
Comparison of the proportion of secondary property taxes
collected for debt repayment to the proportion of the amount
spent on completed projects within each jurisdiction
May 1998 through May 2012
As shown in the table on the previous page, from May 1998 through May 2012, the County has spent nearly
$735 million in bond proceeds from the 1997, 2004, and 2006 general obligation bond programs. The County
spent the proceeds in accordance with the voter-authorized purposes on projects approved by the Committee
and the Board. In addition, through May 2012 the County had completed 477 of the 513 projects, or 93
percent, on or before the Board’s approved completion dates. Further, any changes in the approved allocation
of bond proceeds or the approved completion dates of the projects were approved by the Board, without any
indication in the Board’s records that changes were made to reward or punish an entity, party, or official who
stood to benefit from or be affected by the project.
TABLE OF CONTENTS
continued
page i
Office of the Auditor General
1
Pima County general obligation bond programs 1
Chapter 1: Pima County administers unique general
3
County has issued general obligation bonds to help finance local
and county-wide projects 3
County bond programs are uniquely administered through
collaboration with local jurisdictions 5
Chapter 2: Bond proceeds fairly used for authorized
11
County has spent bond proceeds as authorized and approved 11
County has completed most projects on time 12
Changes to projects’ costs or timing were approved and appeared
to be made without bias 14
Chapter 3: Bond projects benefited citizens throughout
15
Projects had both local and county-wide benefit 15
Amounts spent generally mirror amounts contributed by each
jurisdiction’s taxpayers 16
TABLE OF CONTENTS
page ii
State of Arizona
continued
Appendix A: 1997, 2004, and 2006 bond
a-1
b-1
c-1
d-1
e-1
County Response
Tables
1 Voter-authorized bond programs, purposes, and amounts
4
2 General obligation bond series issued by bond program
5
3 Comparison of voter-authorized use of bond proceeds to
12
4 Bond projects completed on time and late
TABLE OF CONTENTS
continued
page iii
Office of the Auditor General
Tables (Continued)
5 Secondary property taxes collected for repayment compared to amount
19
6 Comparison of use of bond proceeds to Pima County’s actual and
b-1
7 Project location and actual completion dates compared to approved
c-1
8 Reasons for changes in bond proceeds allocated to projects or
d-1
Figures
1 Comparison of the proportion of secondary property taxes collected for
18
2 1997, 2004, and 2006 Pima County Special Election Voter Publicity
a-1
TABLE OF CONTENTS
concluded
page iv
State of Arizona
Photos:
15
15
16
16
Pima County general obligation bond
programs
Pima County (County) administers general obligation bond programs approved
by voters within the County. Since 1980, the County’s voters have approved
general obligation bond programs in 1982, 1986, 1997, 2004, and 2006. This
special audit focuses on the general obligation bond programs approved by
voters in May 1997, 2004, and 2006. Under these bond programs, the County
finances multiple projects that benefit the County and/or specific jurisdictions
within the County. Managing these bond programs requires ongoing
collaboration among county and local jurisdiction officials. Laws 2012, Ch.
120, requires the Auditor General’s Office to provide the following information:
•• A description of the 1997, 2004, and 2006 general obligation bond
programs including the roles of the Pima County Bond Advisory
Committee and the cities and towns within Pima County in administering
the programs (see Chapter 1, pages 3 through 9).
•• A comparison of these Pima County general obligation bond programs to
general obligation bond programs administered by other counties within
the State (see Chapter 1, pages 3 through 9).
•• A comparison of the amounts and uses of bond monies as approved by
the voters and the Pima County Bond Advisory Committee to the actual
amounts and uses of bond monies (see Chapter 2, pages 11 through 14).
•• A comparison of the timing of projects as approved by the voters to the
actual timing of projects (see Chapter 2, pages 11 through 14).
•• An analysis of Pima County’s explanation included in the Board of
Supervisors meeting minutes for each change in amount or use of bond
monies and each change in project timing, including in each instance
whether there is any reason to believe or conclude that Pima County
changed the amounts or uses of bond monies or the project timing to
reward or punish an entity, party, or official who stood to benefit from or
be affected by the project (see Chapter 2, pages 11 through 14).
•• A schedule of the dollar amount of bonds issued under these three Pima
County general obligation bond programs (see Chapter 1, pages 3
through 9) and a schedule of the location and dollar amount of projects
actually delivered (see Chapter 3, pages 15 through 19).
page 1
Scope and Objectives
INTRODUCTION
Office of the Auditor General
The Office of the Auditor
General has conducted
a special audit of Pima
County’s 1997, 2004, and
2006 general obligation
bond programs. This special
audit is authorized under
Arizona Revised Statutes
(A.R.S.) §41-1279.03 and
was conducted pursuant to
Laws 2012, Ch. 120. This
special audit focused on
specific areas related to Pima
County’s general obligation
bond programs including how
they were administered, how
they compare to programs
administered by other Arizona
counties, how much bond
money has been received
and how it has been spent,
the timing of completed
projects, reasons for changes
in the use of bond monies
or project timing, and the
tax burden placed on the
County’s citizens and the
related benefits they received
in the form of projects in their
area.
page 2
State of Arizona
•• For each of these three Pima County general obligation bond programs, a
determination of the amount of secondary property tax attributable to each city
and town and to the unincorporated areas of Pima County and the total amount
of bond monies expended for projects in each city and town and in the
unincorporated areas of Pima County (see Chapter 3, pages 15 through 19).
Pima County administers unique general
obligation bond programs
page 3
County has issued general obligation bonds to help
finance local and county-wide projects
In May 1997, 2004, and 2006, the County held special bond elections to obtain
voter approval for the issuance and sale of general obligation bonds to help
pay for various local and
county-wide projects (see
textbox for a definition of
general obligation bonds).
Through these elections,
voters have authorized the
County to issue up to $893
million in general obligation
bonds for specific voter-approved
purposes. Table 1
(see page 4) shows the
amounts authorized by
purpose in each election. The group of purposes and amounts authorized by
voters at each election is referred to as a bond program, and the scope of this
audit comprises the three bond programs approved in these elections.
As of May 31, 2012, the County had issued
nearly $755 million of the $893 million
authorized by voters. As shown in Table 2
(see page 5), bond proceeds have been
generated through a series of general
obligation bonds issued nearly annually
between fiscal years 1998 and 2012. As of
May 31, 2012, the County had spent
approximately $735 million of the $755 million on various projects benefiting
the County and/or the eight jurisdictions within the County.1
1 These jurisdictions are the City of Tucson, the City of South Tucson, the Town of Marana, the Town of Oro Valley,
the Town of Sahuarita, the Pascua Yaqui Tribe, the Tohono O’odham Nation, and the unincorporated areas of
Pima County. Chapter 2, pages 11 through 14, discusses the status of the $20 million that was unspent as of
May 31, 2012.
Within Arizona, Pima County’s
(County) 1997, 2004, and
2006 general obligation
bond programs represent a
uniquely collaborative effort
between the County and its
local jurisdictions. Through
these programs, the County
has issued nearly $755 million
in bonds out of a total $893
million authorized by voters
in May 1997, 2004, and 2006
for specific purposes such
as public safety, parks and
open spaces, public health
facilities, and psychiatric care
facilities. The collaborative
nature and size of these
programs distinguishes them
from other general obligation
bond programs administered
by Arizona’s cities, towns, and
counties. County and local
jurisdiction officials administer
the bond programs in three
phases: planning for debt
issuance, debt issuance and
allocation of bond proceeds,
and project monitoring.
Office of the Auditor General
CHAPTER 1
General obligation bonds—Debt instruments
issued by governments to raise monies for
capital projects that will not directly generate
revenues. General obligation bonds are backed
by the full faith and credit of the local
government and its ability to raise taxes to repay
the debt. General obligation bonds generally
require voter approval prior to issuance.
Source: The Business Glossary at www.allbusiness.com.
Legislative audit mandate—The
audit shall include a schedule of
the dollar amount of bonds
issued under the 1997, 2004, and
2006 Pima County general
obligation bond programs.
page 4
State of Arizona
Also as of May 31, 2012, the County had collected approximately $507 million in
secondary property taxes to make interest and principal payments on this debt (see
Chapter 3, pages 15 through 19, for additional information about the County’s
allocation of the taxes among its local jurisdictions).1
1 Secondary property taxes are special taxes levied and collected for specific purposes such as repaying general
obligation bond debt.
Bond
program
Purpose1
Amount
1997
Parks $ 53
Public safety 50
Juvenile justice 42
Health and community facilities 42
Open space 36
Flood control 22
Solid waste 12
Subtotal 257
2004
Public safety 184
Open space 174
Parks 96
Health and community facilities 82
Flood control 46
Subtotal 582
2006
Psychiatric hospital 36
Psychiatric urgent care 18
Subtotal 54
Total authorized $893
Table 1: Voter-authorized bond programs,
purposes, and amounts
Election years 1997, 2004, and 2006
(In millions)
1 For a detailed description of the actual purposes approved by the voters,
see Figure 2 in Appendix A, pages a-1 through a-4.
Source: Auditor General staff summary of information in the 1997, 2004,
and 2006 Special Election Voter Publicity Pamphlets.
page 5
Office of the Auditor General
County bond programs are uniquely administered through
collaboration with local jurisdictions
The County’s collaborative approach with its local jurisdictions used in these three
general obligation bond programs is unique in Arizona. The bond programs are
administered in three phases: planning for debt issuance, debt issuance and allocation
of bond proceeds, and project monitoring.
County’s bond programs differ from other bond programs in
Arizona—The County’s three most recent general obligation bond pro-grams
differ from all other general obligation bond programs adminis-tered
by Arizona’s cities, towns, and counties. These other programs fol-low
the traditional program model in which a single government jurisdic-tion
issues general obligation bonds for a limited number of specific
projects that benefit only that jurisdiction. In Arizona, more general obliga-tion
debt is incurred by cities and towns than by counties, suggesting that
cities and towns are generally responsible for planning and financing their
own projects. As of June 30, 2011, Arizona cities and towns owed nearly $4.6 billion
Bond program
Bonds issued 1997 2004 2006 Total
Series 1998 $ 34,954 $ 34,954
Series 1999 45,700 45,700
Series 2000 49,800 49,800
Series 2002 17,486 17,486
Series 2003 45,967 45,967
Series 2004 12,240 $ 51,471 63,711
Series 2005 10,778 54,222 65,000
Series 2007 11,536 79,679 $ 716 91,931
Series 2008 7,346 91,081 1,573 100,000
Series 2009 3,390 70,925 685 75,000
Series 2009A 4,797 45,510 39,693 90,000
Series 2011 3,456 68,086 3,458 75,000
Total issued 247,450 460,974 46,125 754,549
Percentage issued of
total authorized 96% 79% 85% 84%
Authorized but unissued 9,530 121,276 7,875 138,681
Total authorized $256,980 $582,250 $54,000 $893,230
Table 2: General obligation bond series issued by bond program1
May 1998 through May 2012
(In thousands)
1 The totals for each bond series may not match the total amount of debt issued for the series since
each series may include bonds from programs other than the 1997, 2004, and 2006 programs, which
are not included here.
Source: Auditor General staff analysis of Pima County Finance Department schedules of general
obligation bonds issued from May 1998 through May 2012.
Legislative audit mandate—The
audit shall include a comparison
of the Pima County general
obligation bond programs to
general obligation bond
programs administered by other
counties in Arizona.
page 6
State of Arizona
in principal for general obligation bond debt, with approximately $4.3 billion of this
debt owed by cities and towns within Maricopa County.1 Besides Pima County,
only two other counties—Apache and Yuma—had general obligation bond debt.
Together, these two counties had general obligation bond debt totaling about $54
million in principal.2
By contrast, the County’s three bond programs represent a
collaborative effort between the County and its local jurisdictions
that is unique in Arizona in several ways.3 For example, the
County established a Bond Advisory Committee (Committee) to
work with county departments, local jurisdictions, and the public
to identify potential projects that could be financed through
general obligation bonds (see textbox). In addition, rather than
seeking voter approval to issue bonds for a single project or
purpose, the County sought voter approval to issue bonds for the
specific purposes and authorized amounts shown in Table 1 (see
page 4). Through this process, voters have authorized the
County to issue a relatively large amount of debt to finance
hundreds of projects benefiting the County and/or specific
jurisdictions within the County. The County’s process for
administering these bond programs is detailed in the remainder
of this chapter.
County administers bond programs in three phases—The County
administers its general obligation bond programs in three phases: planning for
debt issuance, debt issuance and allocation of bond proceeds, and project
monitoring. The Committee, county officials, and local governments are
involved throughout the process. Specifically:
•• Planning for debt issuance—During this phase, potential projects are
proposed, reviewed, and approved in preparation for holding a special
bond election. County departments, local jurisdictions, and members of
the public can develop potential projects; formal project proposals are
submitted to the Pima County Administration Department (Administration
Department), which forwards all proposed projects to the Committee for
review.
1 The remaining debt, approximately $343 million, was owed by cities and towns in eight other counties: Cochise,
Coconino, Gila, Navajo, Pima, Pinal, Yavapai, and Yuma Counties. The debt owed by cities and towns within Pima
County is not part of the County’s three bond programs addressed by this audit.
2 Apache County and Yuma County owed $5,660,000 and $47,875,000, respectively, for county library capital projects.
3 Not only are these bond programs unique compared to other programs in Arizona, but auditors’ research did not find
another comparable program in the nation.
Bond Advisory Committee—The Pima County
Board of Supervisors established the Committee
to help administer its collaborative bond
programs. The Committee is responsible for
reviewing project proposals from various
stakeholders, making project and funding
recommendations, and monitoring the projects.
The Committee consists of 25 members
appointed as follows: 15 members appointed by
the Board of Supervisors, 7 members appointed
by the local jurisdictions, and 3 members
appointed by the Pima County Administrator.
Source: Auditor General staff analysis of the County’s Truth in
Bonding Code.
Legislative audit mandate—The
audit shall include a description
of the general obligation bond
programs including the role of the
Pima County Bond Advisory
Committee and cities and towns
within Pima County in
administering the programs.
page 7
Office of the Auditor General
The Committee has several subcommittees that focus on specific areas such as
conservation and housing.1 The Committee and its subcommittees review the
proposed projects and solicit recommendations from the Pima County
Administrator. The Pima County Administrator also advises the Committee on the
approximate amount of general obligation bond financing the County can provide
without significantly increasing the County’s secondary property tax rate. The
Committee then prioritizes projects based on public benefit regardless of
jurisdictional boundaries. For example, when prioritizing projects for the 2004
bond program, the Committee adopted four principles favoring projects that: (1)
provided a direct public benefit rather than indirect administrative support, (2)
increased park access for youth and other underserved populations, (3) utilized
property already owned by the County, and (4) included other financing sources
to supplement the bond program spending.
After prioritizing projects, the Committee votes on every project considering both
its public benefit and its required bond financing. A majority of committee
members must be present for voting to occur, and decisions are made based on
majority vote. After voting on each project, the Committee finalizes the approved
project list and prepares a Staff Report for the Pima County Board of Supervisors’
(Board) review. The Staff Report provides specific information about each project,
including the project scope, location, cost, proposed bond financing, other
financing sources, benefit, timing, and future operating and maintenance costs.2
The Board then reviews the Committee’s Staff Report and votes to either approve
the report or return it to the Committee with proposed changes. Once approved
by the Board, the Staff Report is adopted as a Bond Implementation Plan
Ordinance.
•• Debt issuance and allocating bond proceeds—During
this phase, a special bond election is held to obtain voter
approval, bonds are issued, and bond proceeds are used
to finance projects. Once the Board adopts the Bond
Implementation Plan Ordinance, a special bond election
can be held to obtain voter approval for issuing the bonds.
However, rather than seek voter approval for individual
projects, the County seeks approval for specific purposes,
or categories of projects, and an authorized amount of
debt to be issued for each purpose. The purposes and
amounts are determined based on the list of board-approved
projects in the Bond Implementation Plan
Ordinance, and each purpose and associated amount is
placed on the ballot as a separate question (see textbox
for an example ballot question). Voters approved all of the
1 These subcommittees are the Conservation Acquisition Commission, the Davis-Monthan Open Space Advisory
Committee, the Neighborhood Reinvestment Committee, and the Pima County Housing Commission.
2 In addition to bond proceeds, projects may be financed by other sources including government grants and contributions
from the jurisdictions.
Example ballot question from the 1997
special bond election
Question 1 asked “For the purpose of
acquiring, expanding, improving, constructing,
and equipping Juvenile Detention and Court
facilities and paying all expenses properly
incidental thereto and to the issuance of such
bonds, shall Pima County, Arizona be
authorized to issue and sell general obligation
bonds of the County, in an aggregate principal
amount not exceeding $42,000,000?”
Source: 1997 Special Bond Election Pamphlet.
page 8
State of Arizona
proposed purposes in the 1997, 2004, and 2006 elections (see Figure 2 in
Appendix A, pages a-1 through a-4, for a complete list of the ballot questions
from these elections).
For each purpose approved by voters, the County can then issue bonds up to
the authorized amounts. The County’s Administration Department is responsible
for issuing and repaying the bonds, and bonds are issued as recommended by
the Administration Department and approved by the Board. As discussed
previously, the County has issued bonds nearly annually between fiscal years
1998 and 2012. This approach allows the County to manage its debt and
balance secondary property tax rates needed to repay it. Because bonds are
issued over time, the Administration Department also makes recommendations
to the Board regarding which projects from the Bond Implementation Plan
Ordinance should be included in each year’s budget, given the available
resources and which projects are ready to begin first. The Board is responsible
for approving project budgets as part of the adoption of the County’s annual
budget.
•• Project monitoring—During this phase, project progress is monitored and
substantial project changes are reviewed and approved as needed. County
and/or local jurisdiction staff are responsible for monitoring the progress of
projects within their jurisdictions, such as through site visits, and submitting
semi-annual progress reports to the Committee. In addition, the Administration
Department monitors project timing and costs and provides the Committee and
Board with financial and nonfinancial project information. Any substantial
changes to a project’s scope, cost, or timing must be submitted to the
Committee and then the Board for review and approval (see textbox on page 9
for a list of modifications requiring committee and board review and approval).
For local jurisdiction projects, substantial changes must first be approved by the
city or town council before submitting them to the Committee. If approved by the
Committee, substantial project changes are submitted to the Board for approval
as an amendment to the Bond Implementation Plan Ordinance.
In approving project changes, the Board is responsible for ensuring that the total
amount of bond monies used for all projects within a voter-authorized purpose
does not exceed the authorized amount for that purpose. When a project is
completed without using all of its approved bond monies, the remaining bond
monies for that project must be moved to another approved project within the
same voter-authorized purpose. In cases where the movement of proceeds is
not substantial enough to require committee or board approval, the Administration
Department is responsible for meeting with other county departments and/or
the local jurisdictions to determine the movement of proceeds from one
approved project to another.
page 9
Office of the Auditor General
Substantial project modifications that require the Committee’s and the Board’s
review and approval
1. An increase or decrease in total actual project costs by 25 percent or more.
2. An increase or decrease in actual bond costs by 25 percent or more.
3. An increase or decrease in actual other revenues by 25 percent or more.
4. A delay in a project construction or implementation schedule of 12 months or more.
5. A delay in the scheduled years of sale of bonds of 24 months or more caused by changes in
municipal bond market conditions or county financial conditions and necessary to maintain
commitments to capping the secondary property tax rate for debt service.
6. Any project that is not constructed.
7. Any project that is added to those to be constructed.
8. Any increase or decrease in the project scope that alters the disclosed project benefits.
9. All changes to a bond implementation plan necessitated by only a portion of the proposed
bond questions being approved at the special election.
Source: The County’s Truth in Bonding Code.
page 10
State of Arizona
Bond proceeds fairly used for authorized
purposes and approved projects
CHAPTER 2
page 11
County has spent bond proceeds as authorized and
approved
The County has spent the proceeds from its 1997, 2004, and 2006 general
obligation bond programs in accordance with voter authorization on projects
approved by both the Committee and the
Board. As discussed in Chapter 1 (see
pages 3 through 9), voters authorized the
issuance of up to $893 million in general
obligation bonds for specific purposes and
amounts, and the Committee and Board
approved the use of bond proceeds for
specific projects. As shown in Table 3 (see
page 12), the County had spent nearly
$735 million, or 82 percent, of the authorized
limit as of May 31, 2012. Of the remaining amount, approximately $149 million
had been approved by the Committee and the Board to be spent on specific
projects within the voter-authorized purposes, and approximately $9 million
needed to be allocated to specific projects.1
Auditors based their conclusion about monies being spent in accordance with
voter authorization and committee and board approval on two sets of analyses.
First, as part of annual financial audits of Pima County conducted by the
Auditor General’s Office, auditors have routinely reviewed the spending of
bond proceeds. During these audits, auditors found that bond proceeds were
spent for authorized purposes and approved projects. Second, as part of this
special audit, auditors conducted additional test work to further verify that
expenditures were in keeping with what the voters authorized and the
Committee and the Board approved. Table 6 in Appendix B, pages b-1 through
b-6, shows the details of bond program spending for approved projects within
the voter-authorized purposes.
1 The approximately $9 million that needed to be allocated to specific projects had originally been approved by
the Committee and Board to be spent on specific projects within the voter-authorized purposes. However, the
original projects were completed under budget or retired and the bond money was no longer needed for those
projects. The County’s Administration Department actively monitors these bond proceeds for future allocation
to specific projects.
Pima County (County) has
spent bond proceeds from
the 1997, 2004, and 2006
general obligation bond
programs for authorized
purposes and approved
projects, and project changes
appear to have been made
without bias. As of May 31,
2012, the County had spent
nearly $735 million in bond
proceeds in accordance with
voter-authorized purposes on
projects approved by both the
Pima County Board Advisory
Committee (Committee)
and the Pima County Board
of Supervisors (Board).
Approximately 93 percent of
the 513 projects completed
through May 2012 were
completed on or before the
approved completion date.
In addition, any changes
in the approved allocation
of bond proceeds or the
approved completion date of
the projects were approved
by the Board, without any
indication in the Board’s
records that changes were
made to reward or punish an
entity, party, or official who
stood to benefit from or be
affected by the project.
Office of the Auditor General
Legislative audit mandate—The
audit shall include a comparison
of the amounts and uses of bond
monies as approved by the voters
and the Pima County Bond
Advisory Committee to the actual
amounts and uses of these
monies.
page 12
State of Arizona
County has completed most projects on time
The County has completed the vast majority of projects included in the general
obligation bond programs on time. Although voters authorized the maximum
amount of bonds that could be issued for specified purposes, voters did not
approve specific projects or when they should be completed. As a result,
auditors compared projects’ actual completion dates to the completion dates
approved by the Board.1 As shown in Table 4 (see page 13), the County had
1 As discussed in the next section of this chapter (see page 14), changes to projects sometimes became necessary, and
substantive changes were approved by the Board. When comparing the actual completion dates to the approved
completion dates, auditors used the most recently approved completion dates.
Legislative audit mandate—The
audit shall include a comparison
of the timing of projects as
approved by the voters to the
actual timing of projects.
Table 3: Comparison of voter-authorized use of bond proceeds to
Pima County’s actual and intended use by authorized purpose
May 1998 through May 2012
(In thousands)
1 The County spent approximately $1.7 million from other sources on the 2006 bond program in advance of receiving bond proceeds from a
June 2012 bond issuance.
Source: Auditor General staff analysis of the Pima County Special Election Voter Publicity Pamphlets for 1997, 2004, and 2006; all Pima County
Bond Implementation Plan Ordinances; and Pima Country Finance Department schedules of project spending from May 1998 through
May 2012.
County-approved bond proceeds
Bond program and purpose
Voter-authorized
bond proceeds
Spent
Planned for
unfinished
projects
Not allocated
to projects
Total
1997 bond program
Parks $ 52,650 $ 50,734 $ 1,146 $ 770 $ 52,650
Public safety 50,000 49,599 1 400 50,000
Juvenile justice 42,000 42,000 42,000
Health and community facilities 42,000 40,793 1,070 137 42,000
Open space 36,330 35,654 422 254 36,330
Flood control 21,500 20,945 388 167 21,500
Solid waste 12,500 7,486 5,000 14 12,500
1997 program totals 256,980 247,211 8,027 1,742 256,980
2004 bond program
Public safety 183,500 92,318 91,182 183,500
Open space 174,300 167,097 6,555 648 174,300
Parks 96,450 74,581 21,440 429 96,450
Health and community facilities 81,800 75,151 6,649 81,800
Flood control 46,200 30,733 15,291 176 46,200
2004 program totals 582,250 439,880 141,117 1,253 582,250
2006 bond program
Psychiatric hospital 36,000 31,083 45 4,872 36,000
Psychiatric urgent care 18,000 16,754 -- 1,246 18,000
2006 program totals 54,000 47,837¹ 45 6,118 54,000
Total all programs $893,230 $734,928 $149,189 $9,113 $893,230
page 13
Office of the Auditor General
completed 513 projects as of May 31, 2012, of which 477, or 93 percent, were
completed on or before the Board’s approved completion date.1 These projects
comprised 94 percent of the approximately $617 million spent on completed projects
through May 2012. Table 7 in Appendix C, pages c-1 through c-10, presents this
information by project.
1 The County tracks project completion information only at a subproject level. A subproject refers to a smaller project that
is part of a larger project that has been approved by the Bond Advisory Committee and the Board. The 513 projects
completed as of May 31, 2012, are actually subprojects that comprise 177 projects. However, for the purposes of this
report, auditors refer to subprojects as projects.
1 The County had spent a total of approximately $735 million in bond proceeds through May 31, 2012: approximately $617 million had been spent on
completed projects, and approximately $118 million had been spent on projects still in progress.
Source: Auditor General staff analysis of all Pima County Bond Implementation Plan Ordinances and Pima County Finance Department schedules of
project spending and capital asset records from May 1998 through May 2012.
Total
projects completed
Projects
completed on time
Projects
completed late
Bond program and purpose
Number
Bond
proceeds
spent1
Number
Bond
proceeds
spent
Number
Bond
proceeds
spent
1997 bond program
Parks 117 $ 49,166 106 $ 44,135 11 $ 5,031
Public safety 16 49,599 14 46,047 2 3,552
Juvenile justice 2 42,000 2 42,000
Health and community facilities 95 40,392 91 32,432 4 7,960
Open space 37 34,148 28 29,327 9 4,821
Flood control 13 17,143 9 14,488 4 2,655
Solid waste 1 3,966 1 3,966
1997 program totals 281 236,414 250 208,429 31 27,985
2004 bond program
Public safety 23 15,085 22 15,044 1 41
Open space 64 165,414 62 163,621 2 1,793
Parks 53 59,919 51 54,671 2 5,248
Health and community facilities 74 72,485 74 72,485
Flood control 15 20,165 15 20,165
2004 program totals 229 333,068 224 325,986 5 7,082
2006 bond program
Psychiatric hospital 1 30,328 1 30,328
Psychiatric urgent care 2 16,754 2 16,754
2006 program totals 3 47,082 3 47,082
Total all programs 513 $616,564 477 $581,497 36 $35,067
Table 4: Bond projects completed on time and late
May 1998 through May 2012
(Bond proceeds spent in thousands)
page 14
State of Arizona
Changes to projects’ costs or timing were approved and
appeared to be made without bias
Changes to projects’ costs and/or timing were approved by the Board in accordance
with county policy and did not appear to be made to reward or punish an entity, party,
or official who stood to benefit from or be affected by the projects. Between
May 1998 and May 2012, the Board approved 256 changes to projects
included in the general obligation bond programs. Of these changes, 133
increased or decreased the amount of bond proceeds approved to be spent
on bond program projects, 171 affected the completion date of projects, and
110 affected some other aspect of projects such as the amount of non-bond
monies approved for projects.1
Auditors analyzed each change in the amount or approved allocation of bond
monies and each change in project completion date and determined that the
changes were reviewed and approved by the Board in accordance with county
policy and were properly accounted for in the County’s records (see Chapter
1, pages 3 through 9, for a description of the County’s process for making
project changes). Auditors reviewed the minutes related to each change and
did not identify any instances in which the record could be construed as
indicating or suggesting that changes had been made to reward or punish any
entity, party, or official. Most of the changes were for one or more of the
following reasons:
•• Projects were initially approved at the beginning of a bond program and were
not always fully designed and planned at that point in time.
•• Historic or environmental concerns were identified during the construction
phase causing additional relocation, construction, or remediation.
•• Projects were originally planned to be completed with a combination of bond
proceeds and monies from other sources, and there were changes in the
amount of monies received from other sources or changes to the time period in
which those monies were to be received.
•• Real property for some projects could not always be purchased as planned,
requiring alternate sites to be identified.
Table 8 in Appendix D, pages d-1 through d-6, lists each change in amount or
approved allocation of bond proceeds to a project and each change in a project’s
timing.
1 The number of changes by type does not equal the total number of approved changes because one approved change
may have affected both a project’s approved allocation of bond monies and the completion date.
Legislative audit mandate—The
audit shall include an analysis of
Pima County’s explanation
included in the Board of
Supervisors meeting minutes for
each change in amount or use of
bond monies and each change in
project timing, including in each
instance whether there is any
reason to believe or conclude
that Pima County changed the
amounts or uses of bond monies
or the project timing to reward or
punish an entity, party, or official
who stood to benefit from or be
affected by the project.
Bond projects benefited citizens throughout
Pima County
page 15
Projects had both local and county-wide benefit
The 513 projects completed with bond proceeds are located throughout Pima
County. Of these projects, 337 had primarily a local benefit—that is, a benefit
accruing primarily or exclusively to citizens within a specific area or jurisdiction.
The projects shown in Photos 1 and 2 are examples of projects with local
benefit. Although citizens from other jurisdictions could use Marana’s
Rattlesnake Park or the Clements Recreational Facility in Tucson, the most
likely users are citizens living nearby.
Pima County (County) has
spent bond proceeds from
the 1997, 2004, and 2006
general obligation bond
programs on projects that
have benefited citizens
throughout the County. As
a matter of policy, the Bond
Advisory Committee and the
County Board of Supervisors
approve projects financed by
each bond program based
on public benefit regardless
of jurisdictional boundaries.
They do not attempt to
match the dollar value of
projects completed in or
benefiting a jurisdiction to
the taxes paid by the citizens
of a jurisdiction. Even so,
auditors’ analysis showed the
dollar value of bond projects
benefiting each jurisdiction
tended to approximate the
taxes paid by the jurisdiction’s
citizens to pay off the bonds.
The greatest deviations were
in the City of Tucson, which
received a somewhat higher
benefit in bond proceeds than
the taxes its residents paid,
and unincorporated Pima
County, which received a
somewhat lower dollar benefit
than taxes paid.
Office of the Auditor General
CHAPTER 3
Photo 1: Marana Rattlesnake Park
Source: Courtesy of Pima County.
Photo 2: Clements Recreational Facility
Source: Courtesy of Pima County.
page 16
State of Arizona
For the remaining 176 projects completed with bond proceeds, the benefits are
more county-wide. These projects include health, psychiatric, and public safety
facilities such as those shown in Photos 3 and 4. The new Pima County Psychiatric
Hospital and new Juvenile Court Detention and Administrative Facilities, each built
with bond proceeds, are located in particular jurisdictions, but citizens throughout
the County will use them.
A detailed schedule of the location and dollar amount of each completed project can
be found in Table 7 in Appendix C (see pages c-1 through c-10). This schedule also
shows whether auditors considered the project to have a local benefit or a county-wide
benefit.
Amounts spent generally mirror amounts contributed by
each jurisdiction’s taxpayers
In general, projects financed through the three bond programs tended
to benefit individual jurisdictions in approximate proportion to the
secondary property taxes being paid by each jurisdiction’s residents to
pay off the bonds. Auditors compared the bond program-related
secondary property taxes paid by citizens in each city and town and the
unincorporated areas of the County to the dollar value of bond projects
completed in or benefiting each jurisdiction. The methodology used (see Appendix
E, pages e-1 through e-5, for a detailed explanation) took into account the fact that
some projects had primarily a local benefit while other projects had a county-wide
Legislative audit mandate—The audit
shall include a schedule of the location
and dollar amount of projects actually
delivered.
Photo 3: Pima County Psychiatric
Hospital
Photo 4: Juvenile Court Detention and
Administrative Facilities
Source: Courtesy of Pima County. Source: Courtesy of Pima County.
page 17
Office of the Auditor General
benefit.1 As shown in Figure 1 (see page 18), the taxes paid by the citizens of the towns
of Oro Valley, Marana, Sahuarita, and the City of South Tucson approximated the value
of bond projects completed in or benefiting those jurisdictions.
The greatest deviation from this pattern occurred in unincorporated areas of Pima
County and the City of Tucson. For example, the citizens in the unincorporated areas
paid 43 percent of the taxes and received 36 percent of the value of completed
projects. In contrast, the citizens of the City of Tucson paid 43 percent of the taxes and
received 50 percent of the value of completed projects.
Differences like these, and the other smaller differences shown in Figure 1 (see page
18), can be expected under a policy in which projects are approved based on public
benefit regardless of jurisdiction (see Chapter 1, pages 3 through 9, for more
information on the bond projects approval process), as no attempt is made to match
the dollar value of projects that will be completed in a jurisdiction to the secondary
property taxes that will be paid by the citizens of a jurisdiction for interest and principal
payments on the debt.
Auditors conducted the same analysis for each general obligation bond program
separately and found similar results. As shown in Table 5 (see page 19), for each of
the three bond programs, the property taxes paid by the citizens in Oro Valley, Marana,
Sahuarita, and South Tucson were comparable to the dollar value of projects
completed in or benefiting those jurisdictions. Similarly, for each of the three bond
programs, there were differences between the property taxes paid and the dollar value
of completed projects in or benefiting the City of Tucson and the unincorporated areas
of Pima County. For example, the citizens in the unincorporated areas of Pima County
had paid 43 percent of the property taxes for the 1997 bond program but received only
34 percent of the dollar value of the completed projects.
1 The dollar value of completed projects in each jurisdiction included both the dollar value of projects physically located
within the jurisdiction that had a local benefit and a share of county-wide projects allocated to the jurisdiction regardless
of physical location. County-wide projects were allocated to benefiting jurisdictions based on the jurisdiction’s population
in relation to the County’s population.
page 18
State of Arizona
43.2% 43.2%
6.8%
4.7%
1.8% 0.3%
35.5%
50.4%
4.6%
5.9%
2.1%
1.5%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
45.0%
50.0%
55.0%
Unincorporated
Pima County
Tucson Oro Valley Marana Sahuarita South Tucson
Percentage of property taxes collected for debt repayment Percentage of completed projects delivered
Figure 1: Comparison of the proportion of secondary property taxes
collected for debt repayment to the proportion of the amount
spent on completed projects within each jurisdiction1
May 1998 through May 2012
1 Auditors performed the analysis for each city and town in Pima County and for the unincorporated areas as required by the
legislative mandate. The Pascua Yaqui Tribe and Tohono O’Odham Nation were included in the unincorporated areas.
Source: Auditor General staff analysis of the 1997, 2004, and 2006 bond program principal and interest payment schedules; Pima
County adopted budgets and Abstracts by Tax Authority and Legal Class for the County of Pima reports for fiscal years
1999 through 2012; Pima County Finance Department schedules of project spending; and the general obligation bond
program’s completed project maps from May 1998 through May 2012.
page 19
Office of the Auditor General
Burden Benefit
Bond program and jurisdiction2
Property
taxes
collected1
Percentage
of property
taxes
collected
Projects
delivered
Percentage
of projects
delivered
1997 bond program
Unincorporated Pima County $105,302 43.1% $ 81,286 34.4%
City of Tucson 109,109 44.6% 118,350 50.1%
Town of Oro Valley 15,819 6.5% 10,680 4.5%
Town of Marana 10,015 4.1% 14,561 6.2%
Town of Sahuarita 3,447 1.4% 5,003 2.1%
City of South Tucson 761 0.3% 6,535 2.7%
1997 Bond Program totals $244,453 $236,415
2004 bond program
Unincorporated Pima County $105,338 43.4% $120,753 36.3%
City of Tucson 101,598 41.8% 167,615 50.3%
Town of Oro Valley 17,308 7.1% 15,480 4.6%
Town of Marana 12,620 5.2% 20,289 6.1%
Town of Sahuarita 5,314 2.2% 6,495 2.0%
City of South Tucson 701 0.3% 2,436 0.7%
2004 Bond Program totals $242,879 $333,068
2006 bond program
Unincorporated Pima County $ 8,493 43.4% $16,967 36.0%
City of Tucson 8,070 41.3% 24,981 53.1%
Town of Oro Valley 1,417 7.2% 1,970 4.2%
Town of Marana 1,058 5.4% 1,679 3.6%
Town of Sahuarita 461 2.4% 1,213 2.5%
City of South Tucson 56 0.3% 271 0.6%
2006 Bond Program totals $ 19,555 $47,081
Table 5: Secondary property taxes collected for repayment compared to amount
spent on completed projects by bond program and jurisdiction
May 1998 through May 2012
(In thousands)
1 The amount of secondary property taxes collected includes amounts for both principal and interest payments on the general
obligation bonds.
2 Auditors performed the anlyasis for each city and town in Pima County and for the unincorporated areas as required by the
legislative mandate. The Pascua Yaqui Tribe and Tohono O’Odham Nation were included in the unincorporated areas.
Source: Auditor General staff analysis of the 1997, 2004, and 2006 bond program principal and interest payment schedules;
Pima County adopted budgets and Abstracts by Tax Authority and Legal Class for the County of Pima reports for the
fiscal years 1999 through 2012; Pima County Finance Department schedules of project spending; and the general
obligation bond program’s completed project maps from May 1998 through May 2012.
page 20
State of Arizona
1997, 2004, and 2006 bond election
questions
APPENDIX A
Office of the Auditor General
1997 bond program
Question 1: Juvenile Detention and
Court Facilities
For the purpose of acquiring, expanding, improving, constructing, and
equipping Juvenile Detention and Court facilities and paying all expenses
properly incidental thereto and to the issuance of such bonds, shall Pima
County, Arizona be authorized to issue and sell general obligation bonds of the
County, in an aggregate principal amount not exceeding $42,000,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate not higher than 12 percent per annum.
Question 2: Public Safety, Law
Enforcement and
Superior Court
For the purpose of acquiring, expanding, improving, constructing, and
equipping Adult Detention, Superior Court, Adult Probation, and other Court
Facilities, Sheriff's Department Substations; Records and Evidence Storage
Facilities; and Security and Automated Crime-Solving Systems and paying all
expenses properly incidental thereto and to the issuance of such bonds, shall
Pima County, Arizona be authorized to issue and sell general obligation bonds
of the County, in an aggregate principal amount not exceeding $50,000,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate not higher than 12 percent per annum.
Question 3: Parks For the purpose of acquiring, developing, expanding, improving, and
equipping new and existing parks, including recreational athletic fields,
community centers and pools, and extending existing river parks and paying
all expenses properly incidental thereto and to the issuance of such bonds,
shall Pima County, Arizona be authorized to issue and sell general obligation
bonds of the County, in an aggregate principal amount not exceeding
$52,650,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate not higher than 12 percent per annum.
Question 4: Sonoran Desert Open
Space and Historic
Preservation
For the purpose of acquiring, expanding, developing and restoring real and
personal property for open space and preservation purposes, including
Sonoran Desert habitats containing Saguaro cactus and wildlife, public trails
and access to trails; and properties of cultural and historical significance and
paying all expenses properly incidental thereto and to the issuance of such
bonds, shall Pima County, Arizona be authorized to issue and sell general
obligation bonds of the County, in an aggregate principal amount not
exceeding $36,330,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate not higher than 12 percent per annum.
Figure 2: 1997, 2004, and 2006 Pima County Special Election Voter Publicity Pamphlet questions
page a-1
State of Arizona
Figure 2: (Continued)
Question 5: Public Health, Safety,
Recreational, and
Cultural Facilities
For the purpose of acquiring, constructing, improving, renovating and
equipping, new and existing public facilities of the County for health, safety,
recreational and cultural purposes, including libraries, buildings on the Kino
Health Campus, community buildings and facilities for learning, recreation,
arts, day care, and safety improvements to further neighborhood reinvestment
and also including asbestos removal, lighting, fire safety improvements and
improved access for disabled persons and paying all expenses properly
incidental thereto and to the issuance of such bonds, shall Pima County,
Arizona be authorized to issue and sell general obligation bonds of the County,
in an aggregate principal amount not exceeding $42,000,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate not higher than 12 percent per annum.
Question 6: Flood Control
Improvement
For the purpose of acquiring, constructing, expanding, and improving the flood
control facilities of the County, including bank stabilization, channels,
drainageways, dikes, levees and other flood control improvements and paying
all expenses properly incidental thereto and to the issuance of such bonds,
shall Pima County, Arizona be authorized to issue and sell general obligation
bonds of the County, in an aggregate principal amount not exceeding
$21,500,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate not higher than 12 percent per annum.
Question 7: Solid Waste
Improvements
For the purpose of acquiring, constructing, expanding and improving the solid
waste disposal facilities of the County, including development of a new
regional solid waste disposal facility, closure of the regional Tangerine disposal
facility required to meet federal and state environmental standards, expansion
of the Sahuarita solid waste disposal facility, and undertaking necessary
remediation and corrective environmental actions at closed County landfills
and paying all expenses properly incidental thereto and to the issuance of
such bonds, shall Pima County, Arizona be authorized to issue and sell
general obligation bonds of the County, in an aggregate principal amount not
exceeding $12,500,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate not higher than 12 percent per annum.
2004 bond program
Question 1: Sonoran Desert Open
Space and Habitat
Protection; Preventing
Urban Encroachment
of Davis-Monthan Air
Force Base
For the purpose of acquiring real and personal property for open space and
habitat protection, including, without limitation, Sonoran Desert open space,
protecting wildlife habitats, saguaro cacti, ironwood forests and lands around
rivers, washes and recharge areas to ensure high water quality, the acquisition
of lands in the vicinity of Davis-Monthan Air Force Base to prevent urban
encroachment, and the acquisition of real or personal property or interests or
rights in property for such purpose and paying all expenses properly incidental
thereto and to the issuance of such bonds, shall Pima County, Arizona be
authorized to issue and sell general obligation bonds of the County, in an
aggregate principal amount not exceeding $174,300,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate or rates not higher than 12 percent per annum.
page a-2
Office of the Auditor General
Figure 2: (Continued)
Question 2: Public Health and
Community Facilities
For the purpose of acquiring, developing, expanding, improving and equipping
new and existing facilities to further the health, education, welfare and safety of
the citizens of the County, including, without limitation, County hospitals, clinics
and other buildings, museums and facilities for the arts, facilities for the
disposal of solid waste, and lighting, housing and other improvements and
facilities to further neighborhood reinvestment, and the acquisition and
construction of real or personal property or interests or rights in property for
such purpose and paying all expenses properly incidental thereto and to the
issuance of such bonds, shall Pima County, Arizona be authorized to issue
and sell general obligation bonds of the County, in an aggregate principal
amount not exceeding $81,800,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate or rates not higher than 12 percent per annum.
Question 3: Public Safety and
Justice Facilities
For the purpose of acquiring, developing, improving and equipping public
safety and justice facilities in the County, including, without limitation, a new
court complex, renovation of the County's Old Courthouse, jail security
improvements, and a regional emergency radio communications system, and
the acquisition and construction of real or personal property or interests or
rights in property for such purpose and paying all expenses properly incidental
thereto and to the issuance of such bonds, shall Pima County, Arizona be
authorized to issue and sell general obligation bonds of the County, in an
aggregate principal amount not exceeding $183,500,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate or rates not higher than 12 percent per annum.
Question 4: Parks and
Recreational Facilities
For the purpose of acquiring, developing, expanding, improving and equipping
new and existing parks and recreational facilities in the County, including,
without limitation, athletic fields, community centers, libraries, historic and
cultural facilities and trails, and the acquisition or construction of real or
personal property or interests or rights in property for such purpose and paying
all expenses properly incidental thereto and to the issuance of such bonds,
shall Pima County, Arizona be authorized to issue and sell general obligation
bonds of the County, in an aggregate principal amount not exceeding
$96,450,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate or rates not higher than 12 percent per annum.
Question 5: River Parks and Flood
Control Improvements
For the purpose of acquiring, constructing, expanding and improving the flood
control facilities of the County, including, without limitation, bank stabilization,
channels, drainage ways, dikes, levees and other flood control improvements
and river parks and other related facilities and the acquisition and construction
of real or personal property or interests or rights in property for such purpose
and paying all expenses properly incidental thereto and to the issuance of
such bonds, shall Pima County, Arizona be authorized to issue and sell
general obligation bonds of the County, in an aggregate principal amount not
exceeding $46,200,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate or rates not higher than 12 percent per annum.
page a-3
State of Arizona
Figure 2: (Concluded)
2006 bond program1
Question 3: Psychiatric Urgent
Care Facilities
For the purpose of acquiring, developing, improving and equipping psychiatric
urgent care facilities for the County, including the acquisition and construction
of real and personal property or interests or rights in property for such purpose
and paying all expenses properly incidental thereto and to the issuance of
such bonds, shall Pima County, Arizona be authorized to issue and sell
general obligation bonds of the County, in an aggregate principal amount not
exceeding $18,000,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate or rates not higher than 12 percent per annum. The issuance of these
bonds will result in an annual levy of property taxes sufficient to pay the debt
on the bonds.
Question 4: Psychiatric Inpatient
Hospital Facilities
For the purpose of acquiring, developing, improving and equipping psychiatric
inpatient hospital facilities for the County, including the acquisition and
construction of real and personal property or interests or rights in property for
such purpose and paying all expenses properly incidental thereto and to the
issuance of such bonds, shall Pima County, Arizona be authorized to issue
and sell general obligation bonds of the County, in an aggregate principal
amount not exceeding $36,000,000?
The bonds to be issued in one or more series, maturing not more than 30
years following the date of issuance of each series, and bearing interest at a
rate or rates not higher than 12 percent per annum. The issuance of these
bonds will result in an annual levy of property taxes sufficient to pay the debt
on the bonds.
page a-4
1 The numbers of the questions in the 2006 Pima County Special Election Voter Publicity Pamphlet were designated as Question 3 and Question 4 to avoid
confusion with a separate but concurrent election for the Regional Transportation Authority.
Source: The 1997, 2004, and 2006 Pima County Special Election Voter Publicity Pamphlets.
APPENDIX B Use of bond proceeds
Office of the Auditor General
County-approved bond proceeds
Voter-authorized
Planned for Not
bond unfinished allocated
Bond program purpose and projects proceeds1 Spent projects to projects Total
1997—Parks
Miscellaneous Park System Renovations $ 1 ,844 $ 2 $ 1 ,846
Ajo Pool Renovations 1,726 1,726
Anamax Neighborhood Park Renovations 550 550
Tucson Mountains West of the Tucson Basin 1,013 $ 87 1,100
Tucson Athletic and Play Field Improvements 2,669 331 3,000
Colossal Cave Mountain Park Improvements 500 500
Rillito Park Improvements 1,617 3 1,620
Mehl-Foothills Park Improvements 426 9 435
Dennis Weaver Park Improvements 250 250
Coronado Middle School Play Field Lighting 570 63 633
Yaqui Park Improvements 1,183 63 1,246
South Tucson Play Field Lighting Improvements 52 52
Freedom Park Center Improvements 1,400 1,400
Sahuarita District Park Improvements 700 700
Augie Acuña-Los Niños Neighborhood Park
Improvements 90 90
Sam Lena Recreation Area Improvements 90 90
Santa Rita Park Lighting Improvements 200 200
Armory Park/Children's Museum Improvements 243 7 250
Linda Vista Park Improvements 282 (2) 280
Three Points Veterans Memorial Park Lighting
Improvements 481 4 485
Picture Rocks Park Improvements 1,097 1,097
Southeast Regional Park Improvements 1,227 5 1,232
Lawrence District Park Lighting Improvements 375 375
Vail Park Improvements 500 62 562
Udall Park Improvements 492 8 500
Old Nogales Park Land Acquisition 100 100
Catalina Park Land Acquisition 7 7
Ryan Field Park Land Acquisition 62 62
Southeast Park Land Acquisition 340 10 350
Rillito River Park - La Cholla to I-10 831 8 839
Rillito River Park - Campbell to Alvernon 2,265 (4) 2,261
Rillito Park at Columbus Boulevard District Park 826 (192) 634
Rillito Park at River Bend 1,026 9 1,035
Oro Valley Cañada Del Oro River Park 996 4 1,000
Tucson Diversion Channel Soccer Field 2 2
Santa Cruz River Park, Irvington to Valencia 132 1,068 1,200
Santa Cruz River Community Park 850 850
Table 6: Comparison of use of bond proceeds to Pima County’s actual and intended use by
voter-authorized purpose and board-approved projects
May 1998 through May 2012
(In thousands)
page b-1
State of Arizona
Table 6: (Continued)
County-approved bond proceeds
Voter-authorized
Planned for Not
bond unfinished allocated
Bond program purpose and projects proceeds1 Spent projects to projects Total
Northwest Educational Park (Amphitheater) 1,300 1,300
Canyon Del Oro Riverfront Park 1,254 (4) 1,250
Old Nogales Park 959 959
Kino Community Field Lighting Improvement 317 317
Flowing Wells Park 2,305 2,305
Branding Iron Park 100 100
Marana Rattlesnake Park (Continental Ranch) 414 86 500
Columbus Park 1,990 10 2,000
Tanque Verde Community Center 810 (110) 700
Roy P. Drachman-Agua Caliente Regional Park
Visitor Center 661 6 667
Arivaca Community Center Expansion 200 200
Sopori Community Center 300 300
Lawrence Community Center 680 680
Drexel Heights Community Center 590 590
Ochoa-Lena Resource Center 800 800
Kino Community Education & Resource Center 1,000 1,000
Clements Recreational Facility 2,500 2,500
Thomas Jay Community Center 788 3 791
Quincie Douglas Park Expansion 2,000 2,000
Northwest Community Center/Pool (YMCA/Arthur Pack) 4,752 4,752
Undesignated Parks 380 380
1997 Parks totals 5 2,650 5 0,734 1,146 770 5 2,650
1997—Public safety
Sheriff New Substations 626 1 627
Substation Expansion—Various Locations 56 94 150
Sheriff Evidence Security 2,740 2,740
Sheriff—Radio System Upgrade 2,545 2,545
Sheriff—Communication Towers 20 20
Sheriff Jail/Detention - S-01, S-02, S-04, S-06 3 1,718 200 3 1,918
Superior Court New Courtrooms 1 1,394 106 1 1,500
Superior Court Adult Probation 500 500
1997 Public safety totals 5 0,000 4 9,599 1 400 5 0,000
1997—Juvenile justice
Juvenile Court Detention and Administrative Facilities 4 2,000 4 2,000
1997 Juvenile justice totals 4 2,000 4 2,000 - - 4 2,000
1997—Health and community facilities
Green Valley Performing Arts Center 1,500 1,500
Los Artes Youth Learning Center 1,540 1,540
El Pueblo Adult Education and Child Care 750 750
El Rio Adult Education and Child Care 1,476 24 1,500
Improve Disabled Access 898 202 1,100
Fire Sprinkler/Asbestos Removal - Legal Services Building 5,220 76 137 5,433
Downtown Complex 4,839 4 4,843
PBX Replacement 1,084 1,084
Kino Public Health Center 3,097 3 3,100
Kino Hospital Repair 5,900 5,900
Northwest (Amphitheater) 2,000 2,000
page b-2
Office of the Auditor General
Table 6: (Continued)
County-approved bond proceeds
Voter-authorized
Planned for Not
bond unfinished allocated
Bond program purpose and projects proceeds1 Spent projects to projects Total
City of Tucson Midtown 1,957 43 2,000
Kino Youth, Library and Resource Center 850 850
Marana Expansion 76 24 100
South Tucson Expansion 300 300
Neighborhood Reinvestment 9,306 694 1 0,000
1997 Health and community facilities totals 4 2,000 4 0,793 1,070 137 4 2,000
1997—Open space
Tumamoc Hill 1,250 1,250
Los Morteros 730 730
Valencia Site 51 51
Pantano Townsite 43 43
Colossal Cave Rehabilitation 400 400
Agua Caliente Ranch Buildings Rehabilitation 350 350
Empirita Ranch Buildings Rehabilitation 200 200
Robles Ranch House Rehabilitation 822 822
Mission San Agustin 317 18 335
Canoa Ranch Buildings Rehabilitation 1,484 16 1,500
Anza National Trail and Campsites 750 750
Agua Caliente Creek 798 798
Agua Verde Creek 2,047 2,047
Tucson Mountain Park - Robles Pass 5,985 5,985
Tucson Mountain Park - Los Morteros 487 487
Tortolita Ironwood Forest 1 1
Catalina State Park Expansion 1 1
Canoa Ranch 4,562 4,562
Tumamoc Hill 205 19 224
Tortolita Shooting Range 25 25
Tucson Mountain Park/Tortilita Mountain Park/Cienega
Creek 1 3,552 99 118 1 3,769
Central Arizona Project (CAP) Trailhead 100 100
36th St Trailhead 192 8 200
Tortolita Mountain Park Trail System 113 37 150
Various Trailhead Parking/staging 237 13 250
Tucson Diversion Channel Trail Connection 3 180 117 300
Various Trail Acquisitions 949 51 1,000
1997 Open space totals 3 6,330 3 5,654 422 254 3 6,330
1997—Flood control
Santa Cruz River, Grant Road to Fort Lowell alignment 2,990 2,990
Santa Cruz River, Valencia to Irvington 3,800 388 4,188
Lower Santa Cruz Levee, Interstate 10 to Sanders 6,000 6,000
Mission Wash 1,000 1,000
City of Tucson 2,000 2,000
City of South Tucson 900 900
Town of Sahuarita 500 500
Town of Oro Valley 155 7 162
Green Valley Number 9 1,000 1,000
Continental Vista 250 250
South Tucson Fourth Avenue 500 500
Fairview and Limberlost 1,010 1,010
page b-3
State of Arizona
Table 6: (Continued)
County-approved bond proceeds
Voter-authorized
Planned for Not
bond unfinished allocated
Bond program purpose and projects proceeds1 Spent projects to projects Total
Holladay and Forrest 500 500
Tucson Diversion Channel 340 160 500
1997 Flood control totals 2 1,500 2 0,945 388 167 2 1,500
1997—Solid waste
Regional Facility Acquisition and Initial Disposal Cell 2,000 2,000
Tangerine Closure 3,000 3,000
Sahuarita Expansion 3,966 34 4,000
Environmental Remediation 3,520 (20) 3,500
1997 Solid waste improvements totals 1 2,500 7,486 5,000 14 1 2,500
1997 program totals 2 56,980 2 47,211 8,027 1,742 2 56,980
2004—Public safety
Pima County Regional Public Safety Communications
Network 3 3,299 5 8,701 9 2,000
New Pima County Justice Court/City of Tucson
Municipal Court Complex 4 8,636 2 7,364 7 6,000
Rehabilitation of Old Courthouse 5 4,495 4,500
Corrections Jail Security Project 3,000 3,000
Interagency Victim Advocacy Center 5,396 604 6,000
Juvenile Court Build-Out 1,982 18 2,000
2004 Public safety totals 1 83,500 9 2,318 9 1,182 - 1 83,500
2004—Open space
Habitat Protection Priorities 1 12,000 1 12,000
Community Open Space Parcels 3 7,354 (54) 3 7,300
Urban Open Spaces Requested by Jurisdictions 8,445 6,555 1 5,000
Preventing Urban Encroachment on Davis-Monthan -
Air Force Base 9,298 702 1 0,000
2004 Open space totals 1 74,300 1 67,097 6,555 648 1 74,300
2004—Parks
Empirita Ranch Buildings Rehabilitation 400 400
Canoa Ranch Buildings Rehabilitation 2,198 502 2,700
Juan Batista de Anza National Historic Trail 2,237 1,513 3,750
Fort Lowell Acquisition and San Pedro Chapel 2,027 973 3,000
Helvetia Townsite Acquisition 3 3
Steam Pump Ranch Rehabilitation 4,998 4,998
Binghampton Historic Buildings Rehabilitation 960 960
Marana Mound Community Site 33 17 50
Dakota Wash Site Acquisition 543 57 600
Coyote Mountains Sites Acquisition 800 800
Honey Bee Village Site Acquisition 1,562 88 1,650
Performing Arts Center Rehabilitation 682 682
Valencia Site Preservation 1,230 107 1,337
Los Morteros Preservation 250 250
Pantano Townsite Preservation 45 5 50
Ajo Curley School Art Institute 306 194 500
Dunbar School 1,218 1,218
Marana Continental Ranch New Library 4,454 46 4,500
Oro Valley Public Library Extension 1,100 1,100
Wilmot Branch Library Replacement or Relocation 5,067 1,933 7,000
page b-4
Office of the Auditor General
Table 6: (Continued)
County-approved bond proceeds
Voter-authorized
Planned for Not
bond unfinished allocated
Bond program purpose and projects proceeds1 Spent projects to projects Total
Flowing Wells Community Center 3,483 17 3,500
Southeast Regional Park/Shooting Range 3,212 288 3,500
Lighting of Existing and New Sports Fields 3,244 356 3,600
Curtis Park - Flowing Wells East 2,800 (150) 2,650
Catalina Community Park 378 622 1,000
Dan Felix Memorial Park 421 2 150 573
Brandi Fenton Memorial Riverbend Park at
Binghampton Historic District 4,000 4,000
George Mehl Family Memorial Park 2,000 2,000
Rillito Race Track 2,412 15 2,427
Kino Public Sports Field Lighting 641 9 650
Feliz Paseos Universal Access Park 993 7 1,000
Picture Rocks Pool 1,950 3 47 2,000
Eastside Sports Complex and Senior Center Site 5,362 638 6,000
Northside Community Park 244 5,256 5,500
Southeast Community Park 200 5,800 6,000
Houghton Greenway 898 502 1,400
Julian Wash Linear Park 3,664 36 3,700
Arroyo Chico Wash Improvements 565 435 1,000
Atturbury Wash Sanctuary Land Acquisition and
Expansion 363 837 1,200
Pantano River Park 3,483 17 3,500
Rio Vista Natural Resource Park 1,482 18 1,500
Cultural and Heritage Park 980 20 1,000
Tortolita Trail System 861 339 1,200
Anamax Park Multi-Use Ballfield 500 500
Bicycle Lane on Sahuarita Road 330 1,170 1,500
Naranja Town Site Park 2 2
2004 Parks totals 9 6,450 7 4,581 2 1,440 429 9 6,450
2004—Health and community facilities
Kino Public Health Center 2 5,000 2 5,000
New Psychiatric Hospital 1 3,654 (1,654) 1 2,000
Teresa Lee Health Clinic 576 1,424 2,000
Animal Care Center 2,919 81 3,000
Roy Place Commercial Building Restoration 778 22 800
Green Valley Performing Arts Center Phase 2 4,000 4,000
Mount Lemmon Community Center 999 1 1,000
Amado Food Bank Kitchen 300 300
Arizona Sonora Desert Museum - Auditorium 1,000 1,000
Arizona Sonora Desert Museum - Gray Water 1 199 200
Pima Air and Space Museum - Hangar #1 Center 1,000 1,000
Neighborhood Reinvestment Affordable Housing
Programs 8,034 1,966 1 0,000
Pima County Neighborhood Reinvestment Projects 1 6,241 3,059 700 2 0,000
Ina Road Tire Facility Relocation 649 851 1,500
2004 Health and community facilities totals 8 1,800 7 5,151 6,649 - 8 1,800
2004—Flood control
Floodprone and Riparian Land Acquisition 4,939 61 5,000
Urban Drainage Infrastructure Program 8,105 176 8,281
City of South Tucson Urban Drainage 1,521 198 1,719
page b-5
State of Arizona
Table 6: (Concluded)
County-approved bond proceeds
Voter-authorized
Planned for Not
bond unfinished allocated
Bond program purpose and projects proceeds1 Spent projects to projects Total
Tohono O'odham Nation Drainage Improvements 900 600 1,500
Pascua Yaqui Tribe Black Wash Urban Drainage
Flood Control Improvements 527 473 1,000
Santa Cruz River, Ajo to 29th Street 41 1 3,959 1 4,000
Santa Cruz River, Grant Road to Camino del Cerro 2,700 2,700
Rillito River Linear Park Completion 3,000 3,000
Santa Cruz River in the Vicinity of Continental Ranch 4,000 4,000
Cañada del Oro River Park, Thornydale to Magee 5,000 5,000
2004 Flood control totals 4 6,200 3 0,733 1 5,291 176 4 6,200
2004 program totals 5 82,250 4 39,880 1 41,117 1,253 5 82,250
2006—Psychiatric hospital
Psychiatric Inpatient Hospital Facilities 3 6,000 3 1,083 45 4,872 3 6,000
2006—Psychiatric urgent care
Psychiatric Urgent Care Facilities 1 8,000 1 6,754 1,246 1 8,000
2006 program totals 5 4,000 4 7,837 45 6,118 5 4,000
Total all programs $ 893,230 $ 7 34,928 $ 1 49,189 $ 9 ,113 $ 8 93,230
page b-6
1 Voters did not authorize bond monies at the project level, only at the authorized purpose level.
Source: Auditor General staff analysis of the Pima County Special Election Voter Publicity Pamphlets for 1997, 2004, and 2006; all Pima County Bond
Implementation Plan Ordinances; and Pima County Finance Department schedules of project spending from May 1998 through May 2012.
APPENDIX C Project locations and completion dates
Office of the Auditor General
Table 7: Project location and actual completion dates compared to approved completion dates
May 1998 through May 2012
page c-1
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
1997—Parks
Acuna-Los Ninos Neighborhood Park Pool Renovation
and Tot Lot U No $ 105,642 06/30/03 6/30/2007 Yes
Anamax Neighborhood Park Tot Lot, Ramadas, Sidewalks S No 124,089 06/30/04 6/30/2007 Yes
Arthur Pack Field 6 Lighting U No 169,161 06/30/05 6/30/2007 Yes
Arthur Pack Parking Lot Renovation and Ramadas U No 9,364 06/30/02 6/30/2007 Yes
Arthur Pack Security Lights U No 7 5,059 06/30/01 6/30/2007 Yes
E.S. Bud Walker Neighborhood Park ADA Restrooms &
Electric Upgrades U No 7 0,401 06/30/01 6/30/2007 Yes
Cardinal Neighborhood Park Walkways, Tot Lot, Ramadas U No 9 0,129 06/30/03 6/30/2007 Yes
Curtis Park Field Lighting - 1997 U No 286,691 06/30/08 6/30/2007 No
Denny Dunn Neighborhood Park Tot Lot U No 5 8,313 06/30/00 6/30/2007 Yes
Dugout Roof Installations Multiple Yes 5 8,827 06/30/04 6/30/2007 Yes
Gibson Park Basketball Court U No 5 7,038 06/30/03 6/30/2007 Yes
Manzanita Park Sewer U No 3 7,182 06/30/04 6/30/2007 Yes
Manzanita Park Improvements Ramadas, Tot Lot U No 106,552 06/30/03 6/30/2007 Yes
Meadowbrook Neighborhood Park Tot Lot, Drinking
Fountains U No 9 2,764 06/30/02 6/30/2007 Yes
Mission Ridge Neighborhood Park Paving and Striping U No 8 ,891 06/30/01 6/30/2007 Yes
Miscellaneous Park System Renovations A Multiple Yes 2 9,167 06/30/06 6/30/2007 Yes
Richardson Neighborhood Park Tot Lot, Drinking Fountains U No 1 15,419 06/30/02 6/30/2007 Yes
Sopori Park Improvements Ramadas, Paving, Landscaping U No 3 9,679 06/30/01 6/30/2007 Yes
Sunset Pointe Neighborhood Park Misc Improvements M No 3 1,450 06/30/02 6/30/2007 Yes
Park Picnic Tables Multiple Yes 3 9,145 06/30/00 6/30/2007 Yes
Ted Walker Park Improvements, Ramadas, Walkways M No 3 4,931 06/30/03 6/30/2007 Yes
Thomas Jay Neighborhood Park Misc Improvements T No 9 4,624 06/30/00 6/30/2007 Yes
Three Points Veterans Memorial Park Swing Sets U No 1,703 06/30/00 6/30/2007 Yes
Wildwood Neighborhood Park Tot Lot, Walk, Drinking
Fountains U No 1 07,821 06/30/02 6/30/2007 Yes
Ajo Pool A U No 1,726,199 06/30/00 6/30/2001 Yes
Anamax Neighborhood Park Renovations S No 550,000 06/30/04 6/30/2005 Yes
Arizona Desert Museum Parking Lot Lighting U Yes 9 6,937 06/30/01 6/30/2003 Yes
Gil Ray Campground Restroom U No 1 26,947 06/30/00 6/30/2003 Yes
Ironwood Picnic Area Paving U No 5 4,406 06/30/02 6/30/2003 Yes
Juan Santa Cruz Picnic Area Restroom U No 7 3,405 06/30/02 6/30/2003 Yes
Camino de Oeste Trailhead U No 1 7,706 06/30/03 6/30/2003 Yes
Tucson Mountain Park Renovation U No 3 54,268 06/30/05 6/30/2003 No
Water System Improvements Multiple Yes 289,239 06/30/02 6/30/2003 Yes
Amphi Softball Field Improvement T No 9 3,139 06/30/02 6/30/2013 Yes
Rudy Garcia Park (COT) T No 3 3,155 06/30/08 6/30/2013 Yes
Joaquin Murrieta Park Improvments (COT) T No 4 6,088 06/30/10 6/30/2013 Yes
Juhan Park Expansion Project T No 9 9,912 06/30/10 6/30/2013 Yes
Manuel Herrera Park Improvements (COT) T No 1 13,641 06/30/09 6/30/2013 Yes
Mehl/Foothills District Park Field Lighting T No 2 79,509 06/30/02 6/30/2013 Yes
Little League Field of Dreams T No 1 63,786 06/30/01 6/30/2013 Yes
Dan Felix Memorial Park Soccer Fields Lighting M No 2 22,393 06/30/03 6/30/2013 Yes
Grijalva Park (COT) T No 1 50,000 06/30/09 6/30/2013 Yes
Rillito River Park Path Expansion U No 1 35,294 06/30/02 6/30/2013 Yes
State of Arizona
page c-2
Table 7: (Continued)
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
Santa Cruz River Park Path Expansion T No 1 47,658 06/30/01 6/30/2013 Yes
Santa Cruz River Park Playground T No 1 14,929 06/30/07 6/30/2013 Yes
Thomas Jay Park Improvements T No 1 42,339 06/30/10 6/30/2013 Yes
Thomas Jay Regional Park Access Bridge (Planning Only) T No 5 1,453 06/30/04 6/30/2013 Yes
Thomas Jay Regional Park Senior Field Development
(Planning Only) T No 6 0,668 06/30/04 6/30/2013 Yes
Yes2Kids Handball Court T No 145,840 06/30/08 6/30/2013 Yes
Colossal Cave Mountain Park Improvements (see CH-24) U Yes 434,174 06/30/06 6/30/2005 No
Rillito Park Improvements (Phase 2) T No 597,356 06/30/00 6/30/2005 Yes
Rillito Park Improvements (Phase 1) T No 1 ,019,326 06/30/00 6/30/2005 Yes
Mehl-Foothills Park Improvements A T No 426,440 06/30/00 6/30/2001 Yes
James Kriegh Park (High School Lighting
Improvements) A OV No 1 97,764 06/30/06 6/30/2007 Yes
Coronado School Field Lighting A U No 5 69,748 06/30/98 6/30/1999 Yes
Yaqui Park Improvements A ST No 1 ,183,132 06/30/11 6/30/2013 Yes
South Tucson Playing Field Lighting Improvements A ST No 51,766 06/30/98 6/30/1999 Yes
Freedom Park Center Improvements T No 1 ,642,233 06/30/05 6/30/2005 Yes
Sahuarita District Park Improvements U No 702,235 06/30/06 6/30/2005 No
Augie Acuna-Los Ninos A U No 9 0,250 06/30/00 6/30/1999 No
Sam Lena Park Improvements A T No 89,871 06/30/00 6/30/1999 No
Santa Rita Park Lighting Improvements A T No 200,000 06/30/03 6/30/1999 No
Armory Park/Children's Museum Improvements (COT) T No 226,646 06/30/09 6/30/2009 Yes
Linda Vista Neighborhood Park U No 282,489 06/30/04 6/30/2005 Yes
Three Points Vet. Mem.Park Lighting U No 4 81,362 06/30/01 6/30/2001 Yes
Picture Rocks Park Improvements U No 1 ,096,609 06/30/04 6/30/2005 Yes
Southeast Regional Park Improvements U No 759,411 06/30/05 6/30/2005 Yes
Shooting Range Back Stop U No 3 37,027 06/30/05 6/30/2005 Yes
Southeast Regional Park Improvements (Restroom) U No 1 31,031 06/30/03 6/30/2005 Yes
Lawrence Dist. Park Lighting Improvements U No 362,357 06/30/02 6/30/2001 No
Vail Park Improvements U No 500,046 06/30/02 6/30/2003 Yes
Udall Park Improvements T No 3 30,568 06/30/05 6/30/2005 Yes
Udall Park Lighting Improvements T No 1 59,556 06/30/05 6/30/2005 Yes
Old Nogales Land Acquisition A U No 100,000 06/30/00 6/30/2001 Yes
Catalina Park Land Acquisition U No 6 ,554 06/30/06 6/30/2007 Yes
Ryan Field Park Land Acquisition U No 6 1,542 06/30/03 6/30/2005 Yes
Rita Ranch / Purple Heart Park T No 340,131 06/30/01 6/30/2001 Yes
Flowing Wells District Park East / Curtis Road Park U No 200,226 06/30/05 6/30/2005 Yes
Rillito River Park - La Cholla to I-10 (Phase 1) U No 355,439 06/30/05 6/30/2005 Yes
Purple Heart Plaza Park T No 52,958 06/30/05 6/30/2005 Yes
El Bosque De Los Rios Pima County Memorial Trees
Park (Design Only) M No 6 7,962 06/30/05 6/30/2005 Yes
Dan Felix Memorial Park Restrooms M No 1 36,891 06/30/04 6/30/2005 Yes
Rillito Park Remnant Parcels T No 1 7,376 06/30/05 6/30/2005 Yes
Rillito River Park - Campbell to Alvernon (South Bank) T No 1 ,017,675 06/30/06 6/30/2013 Yes
Rillito River Park - Campbell to Alvernon (North Bank) T No 9 36,091 06/30/10 6/30/2013 Yes
Rillito River Park, Mountain to Campbell (South Bank) T No 3 16,770 06/30/12 6/30/2013 Yes
Rillito Park at Columbus Boulevard District Park T No 400,179 06/30/09 6/30/2011 Yes
Divided Urban Pathway Mountain Ave-First Ave T No 421,514 06/30/12 6/30/2011 No
Rillito Park at River Bend (Land and Well) T No 1,006,685 06/30/01 6/30/2007 Yes
Oro Valley CDO River Park OV No 9 96,153 06/30/09 6/30/2009 Yes
Northwest Pool / Marana and Marana USD M No 1 ,205,004 06/30/03 6/30/2003 Yes
Canada Del Oro Riverfront Park OV No 1 ,254,246 06/30/01 6/30/2003 Yes
Old Nogales Park U No 959,032 06/30/05 6/30/2005 Yes
Kino Community Field Lighting Improvements A T No 3 17,387 06/30/01 6/30/2001 Yes
Flowing Wells Park U No 2,269,324 06/30/04 6/30/2005 Yes
Branding Iron Park U No 1 00,000 06/30/01 6/30/1999 No
SCR Pk Continental Ranch M No 8 5,000 06/30/12 6/30/2013 Yes
Marana Rattlesnake Park - Continental Ranch (Marana) M No 329,018 06/30/10 6/30/2013 Yes
Columbus Park T No 1 ,989,540 06/30/10 6/30/2009 No
Tanque Verde Community Center A U No 809,837 06/30/99 6/30/1999 Yes
Office of the Auditor General
page c-3
Table 7: (Continued)
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
Roy P. Drachman - Agua Caliente Regional Park
(see CH-25) U No 720,618 06/30/04 6/30/2005 Yes
Arivaca Community Center Expansion U No 199,309 06/30/01 6/30/2001 Yes
Kay Stupy-Sopori Swimming Pool A U No 300,000 06/30/03 6/30/2003 Yes
Drexel Heights Community Center U No 589,769 06/30/03 6/30/2003 Yes
Kino Community Education & Resource Center T No 3 00 06/30/03 6/30/2003 Yes
Clements Recreational Facility T No 2,499,750 06/30/05 6/30/2005 Yes
Thomas Jay Community Center T No 6 15,281 06/30/09 6/30/2009 Yes
Los Ninos Pool Upgrade T No 1 70,372 06/30/09 6/30/2009 Yes
Quincie Douglas Park Expansion T No 2 ,049,998 06/30/06 6/30/2007 Yes
Northwest Community Center Pool U No 5 ,039,287 06/30/03 6/30/2003 Yes
Santa Rita Skate Park T No 150,000 06/30/09 6/30/2011 Yes
Kino Coalition - Hidalgo Park T No 150,000 06/30/10 6/30/2016 Yes
Agua Caliente Ranch Rehabilitation (See P-48) U No 6,101 06/30/04 6/30/2005 Yes
Sports Park Lighting M No 3 28,643 06/30/09 6/30/2014 Yes
South Tucson Gateway Project ST No 1 50,000 06/30/03 6/30/2003 Yes
Kino Youth Library and Resource Center T No 790,556 06/30/04 6/30/2005 Yes
Sam Lena Library ST No 6 49,305 06/30/03 6/30/2003 Yes
1997—Public safety
Sheriff's New Substations - Robles Ranch U Yes 625,736 06/30/03 6/30/2003 Yes
Sheriff's Substation Expansion (Rincon) T Yes 3 0,977 06/30/03 6/30/2003 Yes
Sheriff's Substation Expansion (San Xavier) T Yes 2 5,344 06/30/02 6/30/2003 Yes
Sheriff''s Evidence Security T Yes 2,211,905 06/30/03 6/30/2003 Yes
Property and Evidence Facility Addition T Yes 656,242 06/30/03 6/30/2003 Yes
Sheriff's Radio System Upgrade Multiple Yes 2,544,430 06/30/02 6/30/2001 No
Sheriff Communication Tower U Yes 1 9,734 06/30/00 6/30/2001 Yes
Sheriff's Dept. Maximum Security Detention T Yes 2 8,406,754 06/30/06 6/30/2007 Yes
Parks & Recreation Administration Facility M Yes 3,183,613 06/30/02 6/30/2007 Yes
Superior Court - New Courtrooms T Yes 3,845,260 06/30/05 6/30/2011 Yes
Superior Courts Elevator Modernization T Yes 908,393 06/30/01 6/30/2011 Yes
Superior Courts - Fire Alarm Upgrade T Yes 917,698 06/30/06 6/30/2011 Yes
Superior Court 8th Floor Remodel T Yes 4,619,158 06/30/11 6/30/2011 Yes
Superior Court - Roof T Yes 1,008,033 06/30/12 6/30/2011 No
Superior Courts - Public Address System T Yes 9 5,687 06/30/98 6/30/2011 Yes
Superior Court Adult Probation - South Office T Yes 500,000 06/30/99 6/30/1999 Yes
1997—Juvenile justice
Juvenile Court Center Expansion T Yes 40,434,689 06/30/01 6/30/2001 Yes
Juvenile Court FF&E T Yes 1,565,113 06/30/01 6/30/2001 Yes
1997—Health and community facilities
Green Valley Performing Arts Center U No 1,499,584 06/30/04 6/30/2007 Yes
Las Artes Art and Learning Center ST No 1 ,540,014 06/30/01 6/30/1999 No
El Pueblo Adult Education and Childcare Center T No 750,000 06/30/00 6/30/2001 Yes
El Rio Adult Education and Child Care Center T No 1 ,475,596 06/30/03 6/30/2001 No
Downtown Restroom Modifications T Yes 124,212 06/30/01 6/30/2013 Yes
Ajo Courthouse Restroom Modifications U Yes 3 7,283 06/30/01 6/30/2013 Yes
Automatic Door Openers - Open Program Multiple Yes 1 3,688 06/30/07 6/30/2013 Yes
Modifications to Lee and Rogers Health Clinics and
Pima Animal Control Center T Yes 109,861 06/30/02 6/30/2013 Yes
Kino Hospital Patient Room ADA Modifications T Yes 2 7,166 06/30/03 6/30/2013 Yes
Kino C.O.P.E. ADA modifications Multiple Yes 5,484 06/30/03 6/30/2013 Yes
ADA Modifications at Posada del Sol T Yes 312,780 06/30/05 6/30/2013 Yes
ADA Restroom Modifications - Public Works Building T Yes 4 9,214 06/30/06 6/30/2013 Yes
ADA Modifications at Kino Hospital T Yes 9 8,983 06/30/05 6/30/2013 Yes
ADA Restroom Modifications - 3rd Flr 97 E. Congress T Yes 8,223 06/30/08 6/30/2013 Yes
ADA Modifications 6920 E. Broadway, Suite D T Yes 1,231 06/30/08 6/30/2013 Yes
Legal Services Building Asbestos Abatement A T Yes 2,472,907 06/30/06 6/30/2007 Yes
Legal Services Building Abate Floors 2 and 19 T Yes 768,913 06/30/03 6/30/2007 Yes
Legal Services Building, 8th Floor T Yes 951,681 06/30/06 6/30/2007 Yes
State of Arizona
page c-4
Table 7: (Continued)
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
Legal Services Building Elevator Modernization T Yes 921,479 06/30/02 6/30/2007 Yes
Legal Services Building Roof Replacement T Yes 104,988 06/30/02 6/30/2007 Yes
Downtown Complex Preliminary Planning T Yes 134,478 06/30/06 6/30/2007 Yes
Admin Building Elevator Modernization T Yes 620,494 06/30/03 6/30/2007 Yes
Administration Buidling 3rd Floor Rehabilitation T Yes 938,006 06/30/06 6/30/2007 Yes
Administration Building 6th Floor Rehabilitation T Yes 1,150,757 06/30/07 6/30/2007 Yes
Administration Bldg 7th Floor Restoration T Yes 5 7,725 06/30/08 6/30/2007 No
Administration Building Preliminary Planning T Yes 9 8,668 06/30/06 6/30/2007 Yes
Replacement of Central Chiller T Yes 378,028 06/30/00 6/30/2007 Yes
Downtown Cooling Tower Replacement T Yes 445,670 06/30/03 6/30/2007 Yes
Health & Welfare Bldg Elevator Modernization T Yes 504,018 06/30/05 6/30/2007 Yes
Hydraulic Elevator Rehabilitation T Yes 110,790 06/30/05 6/30/2007 Yes
Print Shop Conversion to Recorder's Office T Yes 221,797 06/30/02 6/30/2007 Yes
Remodel Health & Welfare, Floor I West T Yes 178,956 06/30/03 6/30/2007 Yes
PBX Replacement T Yes 1,084,000 06/30/01 6/30/2001 Yes
Kino Public Health Center Building (Design) T Yes 1,804,557 06/30/04 6/30/2005 Yes
Kino Site Work T Yes 1,284,408 06/30/04 6/30/2005 Yes
Kino Hospital Repair (Part 1) T Yes 1,020,900 06/30/01 6/30/2005 Yes
Misc. Kino Hospital Repairs (Part 2) T Yes 4,886,350 06/30/06 6/30/2005 No
Northwest Library OV No 2 ,000,000 06/30/03 6/30/2003 Yes
City of Tucson Midtown Library T No 1,824,935 06/30/07 6/30/2007 Yes
Entrance Canopies for Midtown Library T No 132,410 06/30/07 6/30/2007 Yes
Kino Youth Library and Resource Center T No 849,999 06/30/04 6/30/2005 Yes
Marana Library Expansion M No 7 6,104 06/30/08 6/30/2009 Yes
South Tucson Gateway Project ST No 18,121 06/30/03 6/30/2003 Yes
Sam Lena Library ST No 93,781 06/30/03 6/30/2003 Yes
Valenzuela Youth Center ST No 1 88,098 06/30/03 6/30/2003 Yes
Sunland Vista T No 7 65,139 06/30/04 6/30/2011 Yes
Chantlalli Estates T No 300,002 06/30/04 6/30/2011 Yes
Copper Vista T No 435,000 06/30/06 6/30/2011 Yes
Balboa & Laguna Habitat House T No 798,013 06/30/09 6/30/2011 Yes
High Sierra Estates T No 4 34,744 06/30/05 6/30/2011 Yes
West Ochoa Project T No 120,000 06/30/08 6/30/2011 Yes
Colonia Libre ST No 2 73,984 06/30/06 6/30/2011 Yes
We-Chij Estates T No 4 44,580 06/30/08 6/30/2011 Yes
Copper Vista Phase II T No 5 95,467 06/30/11 6/30/2011 Yes
Challenger Little League Baseball Field Multiple Yes 5 0,000 06/30/98 6/30/2011 Yes
Elvira T No 150,000 06/30/03 6/30/2011 Yes
Fairgrounds T No 1 36,146 06/30/01 6/30/2011 Yes
Silvercroft T No 1 50,000 06/30/02 6/30/2011 Yes
Parkway Terrace T No 1 46,790 06/30/01 6/30/2011 Yes
South Tucson Basketball Court & Community Garden ST No 1 48,970 06/30/07 6/30/2011 Yes
Amphi T No 150,000 06/30/01 6/30/2011 Yes
Dunbar Springs T No 1 8,800 06/30/02 6/30/2011 Yes
Miracle Manor I T No 1 50,000 06/30/01 6/30/2011 Yes
Balboa Heights T No 1 22,318 06/30/01 6/30/2011 Yes
Barrio Kroeger Lane (COT) T No 1 50,000 06/30/11 6/30/2011 Yes
Miracle Manor II T No 6 4,000 06/30/02 6/30/2011 Yes
Rose T No 1 50,000 06/30/03 6/30/2011 Yes
Corbett T No 7 5,000 06/30/04 6/30/2011 Yes
Myers (Mayfield Terrace) T No 1 50,000 06/30/01 6/30/2011 Yes
City Parkside (Julia Keen Neighborhood) T No 1 50,000 06/30/09 6/30/2011 Yes
Wakefield T No 1 15,000 06/30/01 6/30/2011 Yes
Bravo Park I T No 1 19,995 06/30/03 6/30/2011 Yes
Keeling T No 1 50,000 06/30/03 6/30/2011 Yes
Iron Horse T No 1 43,333 06/30/03 6/30/2011 Yes
El Rio T No 1 46,510 06/30/06 6/30/2011 Yes
Barrio Blue Moon T No 1 50,000 06/30/03 6/30/2011 Yes
Western Hills T No 1 50,000 06/30/04 6/30/2011 Yes
Santa Rita Skate Park T No 170,468 06/30/09 6/30/2011 Yes
Office of the Auditor General
page c-5
Table 7: (Continued)
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
South Park T No 150,000 06/30/04 6/30/2011 Yes
Las Vistas T No 4 5,574 06/30/03 6/30/2011 Yes
Pueblo Gardens Elementary T No 1 38,000 06/30/09 6/30/2011 Yes
La Pilita T No 121,750 06/30/05 6/30/2011 Yes
Sunnyside T No 1 35,872 06/30/08 6/30/2011 Yes
National City T No 111,923 06/30/06 6/30/2011 Yes
Old Pascua T No 149,038 06/30/07 6/30/2011 Yes
El Cortez Heights T No 1 45,973 06/30/06 6/30/2011 Yes
West Ochoa T No 148,232 06/30/08 6/30/2011 Yes
Bravo Park II T No 2 0,621 06/30/06 6/30/2011 Yes
Pueblo Gardens Lighting / Cavett Elementary School T No 8 6,058 06/30/07 6/30/2011 Yes
Julian Wash Neighborhood T No 5 ,000 06/30/06 6/30/2011 Yes
Jefferson Park T No 1 50,000 06/30/05 6/30/2011 Yes
Menlo Park T No 1 39,093 06/30/07 6/30/2011 Yes
Sunset Villa T No 1 50,000 06/30/09 6/30/2011 Yes
Corbett Neighborhood Pedestrian Bridge T No 8 ,506 06/30/05 6/30/2011 Yes
Wakefield Art Project T No 3 5,000 06/30/07 6/30/2011 Yes
1997—Open space
Tumamoc Hill T No 1,249,391 06/30/09 6/30/2009 Yes
Los Morteros M No 7 29,999 06/30/05 6/30/2005 Yes
Pantano Townsite U No 4 2,971 06/30/00 6/30/1999 No
Colossal Cave Rehabilitation U No 400,001 06/30/05 6/30/2005 Yes
Agua Caliente Ranch Rehabilitation (See P-48) U No 397,000 06/30/04 6/30/2005 Yes
Empirita Lower Ranch Buildings Rehabilitation
(1997 Bonds) U No 2 19,996 06/30/09 6/30/2009 Yes
Robles Ranch Rehabilitation U No 5 72,116 06/30/03 6/30/2003 Yes
Robles Ranch 4H Complex U No 258,577 06/30/03 6/30/2003 Yes
Mission San Agustin T No 2 61,465 06/30/02 6/30/2001 No
Canoa Ranch Bldgs 103/105 Rehab (1997 Auth) U No 729,441 06/30/09 6/30/2013 Yes
Canoa Ranch Emergency Stabilization U No 1 58,332 06/30/03 6/30/2013 Yes
Canoa Ranch Floodwall U No 4 6,040 06/30/06 6/30/2013 Yes
Anza National Trail and Campsites S No 8 6,764 06/30/08 6/30/2007 No
Anza Trail - A Mountain Interpretive Sign T No 4 ,358 06/30/04 6/30/2007 Yes
Anza Trail - Canoa Segment U No 639,073 06/30/08 6/30/2007 No
Anza Trail - Local Road Signs Multiple Yes 1 9,805 06/30/05 6/30/2007 Yes
Agua Caliente Creek U Yes 798,306 06/30/01 6/30/2007 Yes
Agua Verde Creek U Yes 2,047,020 06/30/01 6/30/2003 Yes
Tucson Mountain Park - Robles Pass U Yes 5,985,989 06/30/00 6/30/2003 Yes
Tucson Mountain Park - Los Morteros U Yes 487,076 06/30/98 6/30/2009 Yes
Canoa Ranch U Yes 5,012,037 06/30/01 6/30/2003 Yes
Tumamoc Hill T Yes 184,193 06/30/09 6/30/2009 Yes
Cortaro and Hartman M Yes 236,886 06/30/10 6/30/2009 No
Tang Northwest Property M Yes 2,377,093 06/30/08 6/30/2009 Yes
Walden Ranch U Yes 1,101,633 06/30/05 6/30/2009 Yes
Tortolita Mountains - Carpenter Ranch U Yes 7 8,029 06/30/06 6/30/2009 Yes
Clyne Ranch Property U Yes 1,186,354 06/30/10 6/30/2009 No
Tucson Mountain Park - General U Yes 6,053,702 06/30/03 6/30/2009 Yes
Dos Picos Property U Yes 1,427,431 06/30/10 6/30/2009 No
Tortolita Mountain Park U Yes 746,999 06/30/10 6/30/2009 No
Central Arizona Project Trailhead (CAP) A M No 100,001 06/30/06 6/30/2007 Yes
36th Street Trailhead T No 1 92,589 06/30/07 6/30/2005 No
Tortolita Mountain Park Trail System U No 112,510 06/30/09 6/30/2009 Yes
Wild Burro Wash Trail Acquisition M No 3 3,415 06/30/06 6/30/2013 Yes
Anza Trail Bridge Development U No 4 0,893 06/30/06 6/30/2013 Yes
Arizona Trail Segments 9 & 10 U No 121,456 06/30/05 6/30/2013 Yes
Fantasy Island Master Plan T No 9 ,108 06/30/06 6/30/2013 Yes
1997—Flood control
Santa Cruz River: Grant Road to Ft Lowell Road T No 2,990,001 06/30/03 6/30/2003 Yes
Lower Santa Cruz Levee M No 6 ,000,001 06/30/01 6/30/2001 Yes
State of Arizona
page c-6
Table 7: (Continued)
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
Mission View Wash T No 1,000,000 06/30/10 6/30/2009 No
Earp Wash Detention Basin - City of Tucson T No 1,998,599 06/30/06 6/30/2007 Yes
South Tucson Drainage Improvement ST No 8 99,999 06/30/99 6/30/2001 Yes
La Canada Dr.: Duval Mine Rd. to El Toro - Sahuarita
Drainage Improvement S No 500,000 06/30/06 6/30/2007 Yes
Oro Valley Drainage Improvements (Mutterers Wash) OV No 1 55,690 06/30/04 6/30/2003 No
Green Valley Drainageway #9 U No 1,000,000 06/30/02 6/30/2001 No
Continental Vista Erosion Protection U No 249,998 06/30/04 6/30/2005 Yes
South Tucson 4th Avenue ST No 5 00,000 06/30/99 6/30/1999 Yes
Fairview Limberlost Drainage Improvements U No 1,010,001 06/30/03 6/30/2003 Yes
Holladay/Forrest Drainage Improvements U No 5 00,000 06/30/06 6/30/2005 No
Tucson Diversion Channel Drainage Improvements T No 339,652 06/30/07 6/30/2007 Yes
1997—Solid waste
Sahuarita Expansion Phase 1 S Yes 3,966,344 06/30/08 6/30/2007 No
2004—Public safety
Regional Public Safety Communications System Multiple Yes 5 4 06/30/11 6/30/2016 Yes
Microwave Path-Childs mountain to PCSD Ajo Office U Yes 9 2,264 06/30/09 6/30/2016 Yes
Justice Court - State of Arizona Property T Yes 2,089,337 06/30/09 6/30/2016 Yes
Justice Court - Rasmussen Ford - Helms Trust Property T Yes 640,884 06/30/09 6/30/2016 Yes
Justice Court - Chicanos Por La Causa Property T Yes 5,612 06/30/09 6/30/2016 Yes
Justice Court - McCuistion Property T Yes 460,025 06/30/09 6/30/2016 Yes
Justice Court - Stone-Toole LLC Property T Yes 1,418,981 06/30/09 6/30/2016 Yes
Corrections Jail Security - Contraband Scanners T Yes 7 6,157 06/30/05 6/30/2010 Yes
Corrections Jail Security - Cell Door Locks T Yes 403,297 06/30/06 6/30/2010 Yes
Corrections Jail Security - Elevator Upgrades T Yes 717,841 06/30/07 6/30/2010 Yes
Corrections Jail Security Project - Food Passes T Yes 4 9,855 06/30/07 6/30/2010 Yes
Corrections Jail Security - Main Jail HVAC Improvements T Yes 309,453 06/30/08 6/30/2010 Yes
Corrections Jail Security - Main Jail Sliding Doors T Yes 159,818 06/30/10 6/30/2010 Yes
Corrections Jail Security - Main Jail Pod Restoration T Yes 133,827 06/30/10 6/30/2010 Yes
Corrections Jail Security - Security Enhancements T Yes 4 1,406 06/30/11 6/30/2010 No
Corrections Jail Security - Training Center/Support
Services Remodel T Yes 606,869 06/30/08 6/30/2010 Yes
Main Jail Roof and AC Upgrades T Yes 501,477 06/30/10 6/30/2010 Yes
Demolition of the Former MVD Site T Yes 8 3,579 06/30/05 6/30/2014 Yes
Health and Welfare Building First Floor- Asbestos
Abatement T Yes 278,424 06/30/11 6/30/2014 Yes
Interagency Victim Advocacy Center T Yes 5,034,020 06/30/10 6/30/2014 Yes
Juvenile Court - Central Plant Improvements T Yes 718,039 06/30/09 6/30/2010 Yes
Juvenile Court Build-Out T Yes 235 06/30/09 6/30/2010 Yes
Juvenile Court - Tenant Improvements T Yes 1,263,810 06/30/09 6/30/2010 Yes
2004—Open space
Sweetwater Properties/TPL -Tucson Mountain Park U Yes 1 1,742,270 06/30/04 6/30/2008 Yes
Des Rochers Property - Tucson Mountain Park U Yes 306,314 06/30/07 6/30/2010 Yes
Matesich - Camino de Oeste-Tucson Mountain Park U Yes 9 8,876 06/30/06 6/30/2010 Yes
Route 606 - Camino de Oeste U Yes 272,177 06/30/07 6/30/2010 Yes
Serr Property-Tucson Mountain Park U Yes 102,690 06/30/06 6/30/2010 Yes
Whitaker Property - Tucson Mountain Park U Yes 104,528 06/30/06 6/30/2010 Yes
Canoa Ranch Parcels U Yes 3,047,141 06/30/07 6/30/2012 Yes
Tortolita Mountain Park - Carpenter Ranch U Yes 1,100,000 06/30/06 6/30/2010 Yes
Berard Property-Tucson Mountain Park U Yes 9 2,454 06/30/06 6/30/2014 Yes
Firkins Property-Tucson Mountain Park U Yes 3 7,377 06/30/06 6/30/2014 Yes
Heater Property-Tucson Mountain Park U Yes 1,005,591 06/30/06 6/30/2014 Yes
Hiett Property-Tucson Mountain Park T Yes 728,989 06/30/06 6/30/2014 Yes
Hyntington Property-Tucson Mountain Park U Yes 7 7,676 06/30/06 6/30/2014 Yes
Pacheco Property-Tucson Mountain Park T Yes 249,713 06/30/06 6/30/2014 Yes
Agua Caliente: Doucette Property T Yes 573,257 06/30/05 6/30/2010 Yes
Terra Rancho Grande U Yes 1,397,791 06/30/10 6/30/2010 Yes
Tanque Verde & Houghton Partners U Yes 1,585,517 06/30/11 6/30/2010 No
Office of the Auditor General
page c-7
Table 7: (Continued)
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
Belvedere Estates-Tucson Mountain Park T Yes 632,428 06/30/06 6/30/2010 Yes
Habitat for Humanity 36th/La Cholla T Yes 1,042,810 06/30/08 6/30/2010 Yes
Tucson Mt Park/36th Street/Jacobs Trust T Yes 607,308 06/30/04 6/30/2010 Yes
Mission and 33rd T Yes 207,025 06/30/11 6/30/2010 No
Valencia Site T Yes 533,561 06/30/10 6/30/2010 Yes
Kino at 36th - Little America Refining T Yes 796,254 06/30/12 6/30/2012 Yes
Treehouse Realty Property U Yes 946,229 06/30/10 6/30/2010 Yes
Corridor Purchase T Yes 1 5,464 06/30/12 6/30/2016 Yes
Open Space at Houghton Road T Yes 1,628,630 06/30/12 6/30/2016 Yes
Garold C Brown Property #1 U Yes 3,217,339 06/30/08 6/30/2016 Yes
Davis Monthan Encroachment Prevention Multiple Yes 2 5,448 06/30/12 6/30/2016 Yes
Fisher Trust Property T Yes 8 1,105 06/30/07 6/30/2016 Yes
Brown Property 141-11-003G #2 T Yes 1,396,567 06/30/08 6/30/2016 Yes
Hermitage No-Kill Cat Shelter Property Davis- Monthan T Yes 1 8,531 06/30/06 6/30/2016 Yes
Morrison & Shaffer Trust Property #1 T Yes 421,141 06/30/07 6/30/2016 Yes
PARSONS U Yes 203,995 06/30/07 6/30/2016 Yes
DOS Perros LLC Property U Yes 472,908 06/30/08 6/30/2016 Yes
Millane & Rendon U Yes 5 2,044 06/30/08 6/30/2016 Yes
Shaffer Parcel T Yes 200,949 06/30/08 6/30/2016 Yes
Tres Piedras LLC Property T Yes 136,559 06/30/07 6/30/2016 Yes
Tri-Tronics, Inc U Yes 620,360 06/30/07 6/30/2016 Yes
Amadon Property U Yes 133,120 06/30/07 6/30/2016 Yes
Cates Property-Cienega Corridor U Yes 143,382 06/30/06 6/30/2016 Yes
Chess Property U Yes 134,288 06/30/07 6/30/2016 Yes
Davidson Canyon/Bar V Ranch/Martin U Yes 8,249,317 06/30/05 6/30/2016 Yes
Sands Ranch U Yes 2 1,122,669 06/30/09 6/30/2016 Yes
Clyne Ranch U Yes 3,789,368 06/30/10 6/30/2016 Yes
Knez Property - Cienega Corridor U Yes 258,965 06/30/07 6/30/2016 Yes
Nunez Property-Cienega Corridor U Yes 7 6,700 06/30/06 6/30/2016 Yes
Poteet Property-Tucson Mountain Park U Yes 304,404 06/30/06 6/30/2016 Yes
Rocking K Inholdings/Empirita U Yes 1 0,921,396 06/30/10 6/30/2016 Yes
Transamerica Trust RH-26841 c/o Ruth Baker estate U Yes 245,805 06/30/05 6/30/2016 Yes
Santa Cruz Open Space-Marley Property U Yes 2 0,105,880 06/30/09 6/30/2016 Yes
South Wilmot U Yes 124,181 06/30/07 6/30/2016 Yes
Diamond Bell Ranch U Yes 966,513 06/30/08 6/30/2016 Yes
Sopori Ranch U Yes 1 8,822,126 06/30/09 6/30/2016 Yes
King 98 Ranch U Yes 2,146,239 06/30/05 6/30/2016 Yes
Madera Highlands Acquisition U Yes 445,992 06/30/06 6/30/2016 Yes
Rancho Seco Acquisition U Yes 1 8,615,839 06/30/05 6/30/2016 Yes
Avra Valley/I-10 Parcel U Yes 798,485 06/30/08 6/30/2016 Yes
Bee/Sorita Property - Avra Valley U Yes 6 8,959 06/30/05 6/30/2016 Yes
Buckelew Farms U Yes 5,103,355 06/30/07 6/30/2016 Yes
Harvey Mordka Property - Avra Valley U Yes 2 7,660 06/30/05 6/30/2016 Yes
Cochie Canyon Property U Yes 2,928,951 06/30/08 6/30/2016 Yes
Linda Vista/Patrick Property - Tortolita U Yes 474,657 06/30/07 6/30/2016 Yes
A7 / Bellota Ranch U Yes 2,069,059 06/30/05 6/30/2016 Yes
Six Bar Ranch - San Pedro U Yes 1 1,557,299 06/30/07 6/30/2016 Yes
2004—Parks
Empirita Ranch Buildings Rehabilitation U No 400,000 06/30/08 6/30/2010 Yes
Canoa Ranch Master Plan U No 3 92,344 06/30/09 6/30/2014 Yes
Canoa Ranch Recon Bldg 106-109 U No 9 07,385 06/30/09 6/30/2014 Yes
Anza National Historic Trail U No 9 9,361 06/30/11 6/30/2016 Yes
Anza Trail - Abrego Trailhead U No 731,542 06/30/08 6/30/2016 Yes
Anza Trail - Canoa Supplement U No 316,389 06/30/08 6/30/2016 Yes
Anza Trail - Haven Bridge U No 7 8,361 06/30/06 6/30/2016 Yes
Anza Trail - Tuquison Campsite T No 201,857 06/30/09 6/30/2016 Yes
San Pedro Chapel T No 4 73,980 06/30/09 6/30/2016 Yes
Steam Pump Ranch Rehabilitation OV No 4 ,997,806 06/30/11 6/30/2010 No
Binghampton Historic Buildings Rehabilitation U No 960,000 06/30/07 6/30/2010 Yes
State of Arizona
page c-8
Table 7: (Continued)
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
Dakota Wash Site Acquisition T No 5 43,071 06/30/12 6/30/2014 Yes
Coyote Mountains Site Acquisition U No 8 00,000 06/30/05 6/30/2014 Yes
Performing Arts Center Rehabilitation T No 6 81,994 06/30/09 6/30/2012 Yes
Los Morteros Preservation M No 2 49,993 06/30/11 6/30/2010 No
Dunbar School T No 1,217,989 06/30/11 6/30/2012 Yes
Marana Continental Ranch New Library M No 4 ,453,877 06/30/09 6/30/2010 Yes
Oro Valley Library Expansion OV No 1 ,099,551 06/30/06 6/30/2008 Yes
Wilmot Branch Library T No 4,762,160 06/30/11 6/30/2014 Yes
Wilmot Library Childrens Interactive T No 2 5,000 06/30/12 6/30/2014 Yes
Manzanita Park Expansion T No 1 30,000 06/30/12 6/30/2014 Yes
Flowing Wells Community Center U No 3 ,483,230 06/30/08 6/30/2010 Yes
Ajo Shooting Range U No 2 2,705 06/30/07 6/30/2012 Yes
Southeast Regional Shooting Range Berms U No 1 30,405 06/30/08 6/30/2012 Yes
Southeast Regional Shooting Range Education Center U No 223,352 06/30/09 6/30/2012 Yes
Southeast Regional Park/Shooting Range U No 2,772,012 06/30/12 6/30/2012 Yes
Tucson Mountain Park Shooting Range U No 6 3,869 06/30/07 6/30/2012 Yes
Field Lighting Boom Truck Multiple Yes 1 24,505 06/30/06 6/30/2014 Yes
Flowing Wells Park Lighting of Existing Fields U No 248,966 06/30/06 6/30/2014 Yes
Northwest YMCA Dog Park U No 6 0,450 06/30/06 6/30/2014 Yes
Brandi Fenton Memorial Park Lighting U No 3 46,858 06/30/09 6/30/2014 Yes
McDonald Park Field Lighting 5 & 6 U No 3 28,110 06/30/08 6/30/2014 Yes
McDonald Park Field Lighting Upgrades U No 1 69,965 06/30/08 6/30/2014 Yes
Rillito Race Track Field Lighting T No 9 70,044 06/30/06 6/30/2014 Yes
Sports Park Lighting M No 8 95,349 06/30/09 6/30/2014 Yes
Curtis Park - Flowing Wells East U No 2,799,136 06/30/07 6/30/2010 Yes
Dan Felix Memorial Park - Pegler Wash M No 2 87,714 06/30/09 6/30/2012 Yes
Meadowbrook Basketball Court U No 133,733 06/30/09 6/30/2012 Yes
Brandi Fenton Memorial Park (River Bend) U No 4 ,000,000 06/30/07 6/30/2010 Yes
Multi-Use Paths along I-10 Frontage Rd M No 2 66,319 06/30/12 6/30/2012 Yes
Mehl Family Foothills Parks Improvements T No 1 ,733,680 06/30/11 6/30/2012 Yes
Rillito Regional Park Seeding and Turf T No 40,486 06/30/11 6/30/2014 Yes
Rillito Race Track T No 2,371,668 06/30/08 6/30/2014 Yes
Kino Public Sports Field Lighting T No 6 40,745 06/30/09 6/30/2016 Yes
Feliz Paseos Universal Access Park 2004 Authorization U No 9 92,943 06/30/07 6/30/2010 Yes
Picture Rocks Pool U No 1 ,950,334 06/30/07 6/30/2012 Yes
Udall Park Sports Field Improvements (COT) T No 1 ,732,244 06/30/11 6/30/2012 Yes
Julian Wash Linear Park (COT) T No 3 ,164,054 06/30/12 6/30/2012 Yes
Pantano River Park: Sellarole to Michael Perry Park T No 597,993 06/30/12 6/30/2012 Yes
Pantano River Park, 22nd Street to Michael Perry Park T No 2,884,996 06/30/11 6/30/2012 Yes
Rio Vista Natural Resource Park (COT) T No 1 ,481,681 06/30/10 6/30/2012 Yes
Marana Cultural and Heritage Park M No 979,131 06/30/10 6/30/2012 Yes
Anamax Park Multi-Use Ball Field S No 500,000 06/30/08 6/30/2016 Yes
2004—Health and community facilities
Kino Public Health Center T Yes 2 4,999,999 06/30/07 6/30/2010 Yes
Helistop at UPH Kino Campus T Yes 7 23,620 06/30/11 6/30/2012 Yes
Kino Campus Rezoning T Yes 2 47,677 06/30/10 6/30/2012 Yes
Psychiatric Hospital T Yes 1 1,677,910 06/30/12 6/30/2013 Yes
17 N Linda Adaptive Reuse T Yes 1 30,547 06/30/07 6/30/2012 Yes
Animal Care Center T Yes 2,779,149 06/30/10 6/30/2012 Yes
PACC Dog Visitation Yard & Improvements T Yes 1 39,710 06/30/12 6/30/2012 Yes
Roy Place Commercial Bldg Restoration T No 7 77,558 06/30/11 6/30/2012 Yes
Green Valley Performing Arts Center Phase 2 U No 3 ,999,972 06/30/09 6/30/2016 Yes
Mt. Lemmon Community Center U No 9 99,234 06/30/09 6/30/2012 Yes
Amado Food Bank Kitchen U Yes 2 99,999 06/30/09 6/30/2012 Yes
Arizona Sonora Desert Museum - Auditorium U Yes 1,000,000 06/30/07 6/30/2010 Yes
Pima Air and Space Museum - Hangar T Yes 9 99,890 06/30/07 6/30/2010 Yes
Casa Bonita Phases III, IV, V T No 184,611 06/30/06 6/30/2016 Yes
Corazon Del Pueblo Phase I T No 3 52,694 06/30/07 6/30/2016 Yes
Sylvester Drive Estates T No 480,150 06/30/09 6/30/2016 Yes
MLK Apartments T No 1 ,272,678 06/30/11 6/30/2016 Yes
Office of the Auditor General
page c-9
Table 7: (Continued)
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
Ghost Ranch Lodge T No 1,100,000 06/30/11 6/30/2016 Yes
Curley School Apartments U No 3 50,000 06/30/07 6/30/2016 Yes
Corazon Del Pueblo Phase II T No 3 95,466 06/30/08 6/30/2016 Yes
Westmoreland Neighborhood Project T No 4 07,000 06/30/10 6/30/2016 Yes
Corazon Del Pueblo Phase III T No 4 08,197 06/30/09 6/30/2016 Yes
Sunnyside Pointe-Phase 1 T No 1 ,464,218 06/30/10 6/30/2016 Yes
El Banco Remodel T No 5 32,073 06/30/12 6/30/2016 Yes
Barrio Hollywood Cambio Grande Project (COT) T No 4 43,693 06/30/12 6/30/2016 Yes
South Tucson Youth project ST No 4 25,000 06/30/12 6/30/2016 Yes
A Mountain Neighborhood T No 500,000 06/30/08 6/30/2016 Yes
South Park Neighborhood Water Slide T No 1 57,498 06/30/06 6/30/2016 Yes
Miracle Manor Playground Equipment T No 2 09,001 06/30/06 6/30/2016 Yes
Feldmans Neighborhood Sidewalks T No 4 99,997 06/30/08 6/30/2016 Yes
Julia Keen Neighborhood Street Lighting T No 5 00,000 06/30/09 6/30/2016 Yes
Midvale Park Reinvestment T No 396,107 06/30/09 6/30/2016 Yes
Rose Neighborhood Reinvestment (COT) T No 2 00,112 06/30/10 6/30/2016 Yes
Oak Flower Neighborhood T No 4 59,778 06/30/07 6/30/2016 Yes
Flowing Wells Neighborhood U No 4 48,099 06/30/08 6/30/2016 Yes
Amado Community U No 500,000 06/30/08 6/30/2016 Yes
Miles School (COT) T No 4 88,235 06/30/07 6/30/2016 Yes
Alvernon Heights T No 3 7,784 06/30/08 6/30/2016 Yes
Marana Vista Estates M No 443,829 06/30/08 6/30/2016 Yes
Robles Junction/Three Points U No 4 99,211 06/30/11 6/30/2016 Yes
Jefferson Park (COT) T No 3 82,545 06/30/11 6/30/2016 Yes
Santa Catalina Mountain Community Center (NR Phase) U No 5 00,000 06/30/08 6/30/2016 Yes
Rincon Heights Street Revitalization (COT) T No 4 10,531 06/30/09 6/30/2016 Yes
Highland Vista (COT) T No 6 9,358 06/30/10 6/30/2016 Yes
Myers Neighborhood Lighting (COT) T No 2 43,529 06/30/10 6/30/2016 Yes
Ajo Skate Park U No 546,636 06/30/08 6/30/2016 Yes
Rillito Tucson Neighborhood Association T No 4 99,903 06/30/07 6/30/2016 Yes
Barrio Anita (COT) T No 3 94,200 06/30/10 6/30/2016 Yes
Catalina Community Services Building U No 4 91,522 06/30/10 6/30/2016 Yes
Barrio Viejo Park (COT) T No 1 18,316 06/30/10 6/30/2016 Yes
Amphi Neighborhood (COT) T No 394,284 06/30/10 6/30/2016 Yes
South Tucson Parks Improvements ST No 4 99,999 06/30/07 6/30/2016 Yes
Flowing Wells Health Clinic U No 4 91,704 06/30/09 6/30/2016 Yes
Midtown Sidewalk Project (COT) T No 3 33,787 06/30/11 6/30/2016 Yes
Miracle Manor II Neighborhood (COT) T No 2 03,804 06/30/10 6/30/2016 Yes
North Dodge Neighborhood (COT) T No 2 66,600 06/30/10 6/30/2016 Yes
Palo Verde Lighting Project (COT) T No 2 53,237 06/30/10 6/30/2016 Yes
Arivaca Community Project U No 236,523 06/30/10 6/30/2016 Yes
Catalina Health Facility U No 2,169 06/30/10 6/30/2016 Yes
Continental Health Clinic U No 5 00,000 06/30/10 6/30/2016 Yes
Kino Coalition - Hidalgo Park T No 481,645 06/30/10 6/30/2016 Yes
Hedrick Acres T No 2 0,490 06/30/09 6/30/2016 Yes
NW Neighborhood Assoc (COT) T No 3 20,743 06/30/11 6/30/2016 Yes
Barrio San Antonio (COT) T No 4 84,078 06/30/12 6/30/2016 Yes
Picture Rocks Neighborhood U No 3 82,064 06/30/10 6/30/2016 Yes
Menlo Park Neighborhood (COT) T No 3 97,006 06/30/12 6/30/2016 Yes
Avondale Neighborhood Project (COT) T No 200,151 06/30/12 6/30/2016 Yes
El Cortez Neighborhood Project (COT) T No 1 08,271 06/30/10 6/30/2016 Yes
West University Neighborhood Association (COT) T No 1 14,596 06/30/12 6/30/2016 Yes
Cardinal Street Revitalization U No 7 ,549 06/30/09 6/30/2016 Yes
Elvira Neighborhood (COT) T No 2 63,863 06/30/12 6/30/2016 Yes
Barrio Centro (COT) T No 6 7,906 06/30/12 6/30/2016 Yes
2205 S. Fourth Avenue ST No 2 18,245 06/30/11 6/30/2016 Yes
Waste Tire Collection Site Relocation M Yes 648,604 06/30/12 6/30/2012 Yes
2004—Flood control
SEP - Dybvig Acquisition M No 714,162 06/30/06 6/30/2016 Yes
SEP - Granite Construction Co Land S No 2 15,950 06/30/06 6/30/2016 Yes
State of Arizona
page c-10
Table 7: (Concluded)
1 Pima County tracks project completion information only at a subproject level. A subproject refers to a smaller project that is part of a larger project that
has been approved by the Bond Advisory Committee and the Pima County Board of Supervisors. The projects listed here are subprojects that comprise
the projects listed in Table 6 (see pages b-1 through b-6).
2 For project locations the following abbreviations were used: U-Unincorporated areas of Pima County, T-City of Tucson, OV- Town of Oro Valley, M-Town of
Marana, S-Town of Sahuarita, ST-City of South Tucson, Multiple-Multiple locations throughout Pima County.
Source: Auditor General staff analysis of Pima County Finance Department schedules of project spending and the general obligation bond program’s
completed project maps from May 1998 through May 2012 and all Pima County Bond Implementation Plan Ordinances.
County- Bond Actual Approved
wide proceeds completion completion On
Bond program purpose and projects1 Location2 benefit spent date date time?
Ajo - Curley School Detention Basin U No 1,266,533 06/30/08 6/30/2016 Yes
Ajo - Second Avenue Bridge U No 529,378 06/30/07 6/30/2016 Yes
Green Valley Abrego Drive Culvert U No 2 86,204 06/30/05 6/30/2016 Yes
Green Valley Erosion Control U No 1 ,380,243 06/30/11 6/30/2016 Yes
Old Nogales Hightway at Franco Wash U No 1 02,261 06/30/07 6/30/2016 Yes
Columbus Wash Phase II Drainage Improvement T No 4,223,287 06/30/08 6/30/2016 Yes
Littletown Urban Drainage T No 248,104 06/30/07 6/30/2016 Yes
Tanque Verde Creek Lakes of Castle Rock Erosion
Protection T No 2 4,588 06/30/11 6/30/2016 Yes
Verde Meadows Crest Improvements T No 2 2,008 06/30/07 6/30/2016 Yes
Silvercroft Wash Pedestrian Bridge T No 1 52,101 06/30/06 6/30/2016 Yes
Rillito River Linear Park, Alvernon to Craycroft T No 3,000,000 06/30/09 6/30/2014 Yes
Santa Cruz River Bank Protection in vicinity of
Continental Ranch M No 3 ,999,999 06/30/08 6/30/2014 Yes
CDO Wash Bank Protection & Linear Park: Omni Golf
Course U No 4 ,000,332 06/30/09 6/30/2016 Yes
2006—Psychiatric hospital
Psychiatric Hospital T Yes 3 0,327,709 06/30/12 6/30/2013 Yes
2006—Psychiatric urgent care
Psychiatric Urgent Care Center T Yes 1 5,415,126 06/30/12 6/30/2013 Yes
Abrams 1st to 2nd floor Relocation T Yes 1,339,239 06/30/12 6/30/2013 Yes
APPENDIX D Project changes
Office of the Auditor General
Change Indication of
in bond Change reward or
Bond program, purpose, and projects proceeds Type Change reason punishment
1997—Parks
Miscellaneous Park System Renovations $ 827 Bond proceeds Increase in project costs No
Miscellaneous Park System Renovations 3 89,171 Bond proceeds Project expanded No
Ajo Pool Renovations 115,000 Bond proceeds Increase in project costs No
Ajo Pool Renovations 401,200 Bond proceeds Increase in project costs No
Anamax Neighborhood Park Renovations - Timing Additional time required to complete project No
Tucson Mountains West of the Tucson Basin - Timing Project expanded No
Tucson Athletic and Play Field Improvements - Timing Additional time required to complete project No
Colossal Cave Mountain Park Improvements - Timing Additional time required to complete project No
Rillito Park Improvements 4,326 Bond proceeds Increase in project costs No
Rillito Park Improvements (185,000) Bond proceeds Proceeds moved to cover costs in another project No
Rillito Park Improvements 600,000 Bond proceeds Project expanded No
Rillito Park Improvements - Timing Project expanded No
Mehl-Foothills Park Improvements 185,000 Bond proceeds Increase in project costs No
Mehl-Foothills Park Improvements - Timing Additional time required to complete project No
Dennis Weaver Park Improvements - Timing Additional time required to complete project No
Dennis Weaver Park Improvements - Timing Jurisdiction/Community request No
Dennis Weaver Park Improvements - Timing Third party involvement/regulation/compliance No
Yaqui Park Improvements 148,235 Bond proceeds Combined into larger project No
Yaqui Park Improvements 498,116 Bond proceeds Combined into larger project No
Yaqui Park Improvements - Timing Combined into larger project No
Yaqui Park Improvements - Timing Project expanded No
South Tucson Play Field Lighting Improvements ( 148,235) Bond proceeds Combined into larger project No
Freedom Park Center Improvements - Timing Additional time required to complete project No
Sahuarita District Park Improvements - Timing Additional time required to complete project No
Augie Acuña-Los Niños Neighborhood Park
Improvements 15,259 Bond proceeds Increase in project costs No
Sam Lena Recreation Area Improvements 1 4,870 Bond proceeds Increase in project costs No
Armory Park/Children's Museum I mprovements - Timing Additional time required to complete project No
Armory Park/Children's Museum I mprovements - Timing Jurisdiction/Community request No
Linda Vista Park Improvements - Timing Additional time required to complete project No
Three Points Veterans Memorial Park Lighting
Improvements (115,000) Bond proceeds Proceeds moved to cover costs in another project No
Picture Rocks Park Improvements - Timing Additional time required to complete project No
Southeast Regional Park Improvements 9 2,218 Bond proceeds Increase in project costs No
Southeast Regional Park Improvements 140,000 Bond proceeds Project expanded No
Southeast Regional Park Improvements Timing Additional time required to complete project No
Lawrence District Park Lighting Improvements ( 401,200) Bond proceeds Proceeds moved to cover costs in another project No
Udall Park Improvements - Timing Project expanded No
Old Nogales Park Land Acquisition - Timing Additional time required to complete project No
Catalina Park Land Acquisition ( 193,446) Bond proceeds Project completed under budget or retired No
Catalina Park Land Acquisition - Timing Additional time required to complete project No
Ryan Field Park Land Acquisition ( 38,457) Bond proceeds Obtained other funding No
Ryan Field Park Land Acquisition Timing Additional time required to complete project No
Rillito River Park - La Cholla to I-10 ( 1,560,830) Bond proceeds Proceeds moved to cover costs in another project No
Rillito River Park - La Cholla to I-10 - Timing Project expanded No
Rillito River Park - Campbell to Alvernon ( 138,798) Bond proceeds Proceeds moved to cover costs in another project No
Rillito River Park - Campbell to Alvernon - Timing Additional time required to complete project No
Rillito River Park - Campbell to Alvernon - Timing Project expanded No
Table 8: Reasons for changes in bond proceeds allocated to projects or changes in project timing
May 1998 through May 2012
page d-1
State of Arizona
Change Indication of
in bond Change reward or
Bond program, purpose, and projects proceeds Type Change reason punishment
Rillito River Park - Campbell to Alvernon - Timing Project expanded No
Rillito Park at Columbus Boulevard District Park ( 277,109) Bond proceeds Proceeds moved to cover costs in another project No
Rillito Park at Columbus Boulevard District Park ( 727,218) Bond proceeds Proceeds moved to cover costs in another project No
Rillito Park at Columbus Boulevard District Park 1 38,798 Bond proceeds Project expanded No
Rillito Park at Columbus Boulevard District Park - Timing Project expanded No
Rillito Park at Columbus Boulevard District Park - Timing Third party involvement/regulation/compliance No
Rillito Park at Columbus Boulevard District Park - Timing Third party involvement/regulation/compliance No
Rillito Park at River Bend 3 5,000 Bond proceeds Increase in project costs No
Oro Valley Cañada Del Oro River Park - Timing Additional time required to complete project No
Oro Valley Cañada Del Oro River Park - Timing Project reduced No
Tucson Diversion Channel Soccer Field ( 498,116) Bond proceeds Combined into larger project No
Tucson Diversion Channel Soccer Field - Timing Combined into larger project No
Santa Cruz River Park, Irvington to Valencia - Timing Additional time required to complete project No
Santa Cruz River Park, Irvington to Valencia - Timing Environmental delays/Landfill closure extension No
Santa Cruz River Park, Irvington to Valencia - Timing Third party involvement/regulation/compliance No
Santa Cruz River Community Park - Timing Additional time required to complete project No
Santa Cruz River Community Park - Timing Third party involvement/regulation/compliance No
Northwest Educational Park (Amphitheater) ( 1,200,000) Bond proceeds Environmental delays/Landfill closure extension No
Northwest Educational Park (Amphitheater) - Timing Environmental delays/Landfill closure extension No
Northwest Educational Park (Amphitheater) - Timing Environmental delays/Landfill closure extension No
Canyon Del Oro Riverfront Park - Timing Jurisdiction/Community request No
Old Nogales Park 109,032 Bond proceeds Increase in project costs No
Old Nogales Park - Timing Additional time required to complete project No
Kino Community Field Lighting Improvement (182,613) Bond proceeds Project completed under budget or retired No
Flowing Wells Park 1 ,560,830 Bond proceeds Increase in project costs No
Flowing Wells Park - Timing Additional time required to complete project No
Roadrunner School/Community Park ( 200,000) Bond proceeds Proceeds moved to cover costs in another project No
Roadrunner School/Community Park - Timing Additional time required to complete project No
Marana Rattlesnake Park (Continental Ranch) - Timing Additional time required to complete project No
Marana Rattlesnake Park (Continental Ranch) - Timing Additional time required to complete project No
Marana Rattlesnake Park (Continental Ranch) - Timing Third party involvement/regulation/compliance No
Marana Rattlesnake Park (Continental Ranch) - Timing Project expanded No
Columbus Park - Timing Additional time required to complete project No
Columbus Park - Timing Project reduced No
Roy P. Drachman-Agua Caliente Regional Park
Visitor Center 85,000 Bond proceeds Increase in project costs No
Roy P. Drachman-Agua Caliente Regional Park
Visitor Center - Timing Additional time required to complete project No
Sopori Community Center (300,000) Bond proceeds Proceeds moved to cover costs in another project No
Sopori Community Center 300,000 Bond proceeds Jurisdiction/Community request No
Sopori Community Center - Timing Additional time required to complete project No
Lawrence Community Center - Timing Project expanded No
Lawrence Community Center - Timing Third party involvement/regulation/compliance No
Drexel Heights Community Center (190,231) Bond proceeds Proceeds moved to cover costs in another project No
Clements Recreational Facility - Timing Additional time required to complete project No
Thomas Jay Community Center (109,060) Bond proceeds Proceeds moved to cover costs in another project No
Thomas Jay Community Center 28 Bond proceeds Increase in project costs No
Thomas Jay Community Center - Timing Additional time required to complete pr