Pima County Arizona
Adopted Budget
Fiscal Year 2012/2013


Table of Contents
Use the links below to navigate to the Adopted Budget documents. Bookmarks are provided within each document for navigation to the individual sections of the budget documents.

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Cover Page

Title Page

Preface

County Administrator's Budget Adoption Memo
Government Finance Officers Association Distinguished Budget Presentation Award
Table of Contents
Pima County Characteristics .................................................... Section 1
Arizona and Pima County Maps
Background Information
Demographic Data
Introduction ................................................................................ Section 2

Organization
Services Provided
The Budgetary Process:
Fund Composition
Basis of Presentation
Basis of Budgeting
Budgetary Control
Budget Amendments
Budget Preparation and Approval
Legal Requirements ................................................................... Section 3

County Spending Limitation
Tentative Budget Preparation and Publication
Final Budget Adoption
Budget Revisions
Truth in Taxation
Adoption of Tax Levy
Property Tax Levy Limitation
Pima County Budget Resolution
County Free Library District Budget Resolution
Flood Control District Budget Resolution
Stadium District Budget Resolution
Levy of Taxes Resolution

Budget Issues ............................................................................. Section 4

Issues Synopsis  
Recommended Budget Memorandum
Tentative Budget Memorandum
Adopted Budget Memorandum

Budget Overview ........................................................................ Section 5

Summary of Overview
Financial Structure
Consolidated Overview of County Budget by Fund
Total County Budget by Source and Use
Revenues & Expenditures for Fiscal Years 2010/2011 through 2012/2013
Budget in Brief 2012/2013
Full Time Equivalent Positions
Capital Improvement Program Overview

Budget Planning Practices ......................................................... Section 6

Financial Policies
Non Financial and Strategic Planning
State Reports ............................................................................. Section 7

Summary of State Reports
Summary Schedule of Estimated Revenues and Expenditures/Expenses
Summary of Tax Levy and Tax Rate Information
Summary by Fund Type of Revenues
Summary by Fund Type of Other Financing Sources and Interfund Transfers
Summary by Department of Expenditures/Expenses Within Each Fund Type
Summary by Functional Area and Department of Expenditures/Expenses
Summary Schedules ................................................................... Section 8

Summary of Schedules

Fiscal Years 2010/2011 - 2012/2013
Summary of Changes in Fund Balances
Summary of Expenditures by Fund and Department
Summary of Revenues by Fund and Category
Summary of Expenditures by Functional Area and Department
Summary of Revenues by Functional Area and Department
Summary of Expenditures by Fund and Object: Department
Summary of Adopted Full Time Equivalent Positions
Revenue Sources ...................................................................... Section 9

Purpose, Source List, and Dollar Summary
General Fund
Capital Projects
County Free Library
Debt Service
Development Services
Economic Development and Tourism
Employment and Training
Environmental Quality
Fleet Services
Health
Improvement Districts
Other Special Revenue Funds
Parking Garages
Print Shop
Regional Flood Control District
Regional Wastewater Reclamation
Risk Management
Solid Waste Management
Stadium District
Telecommunications
Transportation
Summary of Revenue Changes by Fund, Department, and Category
Functional Areas by Program
County Administration ................................................... Section 10

Summary of Expenditures by Fund: Program
Summary of Revenues by Fund: Program
Summary of Full Time Equivalents: Program
Assessor
Board of Supervisors
Clerk of The Board
Communications Office
County Administrator
Elections
Finance & Risk Management
Forensic Science Center
Human Resources
Information Technology
Non Departmental
Office of Emergency Management and Homeland Security
Procurement
Recorder
Treasurer
Community & Economic Development ........................... Section 11

Summary of Expenditures by Fund: Program
Summary of Revenues by Fund: Program
Summary of Full Time Equivalents: Program
Community and Economic Development Administration
Community Development and Neighborhood Conservation
Community Development & Neighborhood Conservation Outside Agencies
Community Services, Employment and Training
County Free Library
Economic Development and Tourism
Kino Sports Complex
School Superintendent
Stadium District

Justice & Law Enforcement ............................................ Section 12

Summary of Expenditures by Fund: Program
Summary of Revenues by Fund: Program
Summary of Full Time Equivalents: Program
Clerk of the Superior Court
Constables
County Attorney
Indigent Defense
Justice Court Ajo
Justice Court Green Valley
Justice Courts Tucson
Juvenile Court
Office of Court Appointed Counsel
Public Fiduciary
Sheriff
Superior Court

Health Services .............................................................. Section 13

Summary of Expenditures by Fund: Program
Summary of Revenues by Fund: Program
Summary of Full Time Equivalents: Program
Health
Institutional Health

Public Works ................................................................. Section 14

Summary of Expenditures by Fund: Program
Summary of Revenues by Fund: Program
Summary of Full Time Equivalents: Program
Capital Projects
Capital Projects List
Development Services
Environmental Quality
Facilities Management
Fleet Services
Natural Resources, Parks & Recreation
Office of Sustainability and Conservation
Public Works Administration
Regional Flood Control District
Regional Wastewater Reclamation
Solid Waste Management
Transportation
Capital Improvement Program  ............................................. Section 15

Capital Improvement Program Summary
Impact of Capital Improvement Projects on O & M and Revenue
Summary of Active Capital Improvement Projects
Major Capital Improvement Program Projects
 Supplemental Information .................................................... Section 16

Supplemental Information Summary
Glossary of Terms and Acronyms
Department Listing
Pima County Budget Policies
Pima County Debt Policies and Practices
Bonding Disclosure, Accountability and Implementation
Long Term Debt Service Schedules
Valuation of Property for Taxing Purposes in Arizona
Components of Arizona's Property Tax System
Full Cash Values by Class: 2008 - 2012
Limited Values by Class: 2008 - 2012
Assessment Ratios by Class: 2008 - 2012
Secondary Net Assessed Values by Class: 2008 - 2012
Primary Net Assessed Values by Class: 2008 - 2012
Property Tax Levies and Collections - Ten Year History
Property Tax Rates - Direct and Overlapping Governments - Ten Year History
Pima County Population, Cities & Towns, and Unincorporated Areas 2000 - 2011
Pima County Population Projections Compared with Arizona, Maricopa County and Other Counties: 2000 - 2011, 2020, 2030, 2040, and 2050
Population & Employment - Ten Year History
Addresses & Telephone Numbers


Pima County Finance Department

FINANCE DEPARTMENT
130 W. Congress Street, 9TH Floor
Tucson, Arizona 85701
(520) 740-3126