• Cover Page

• Title Page

• Preface

• Pima County Characteristics........................................

• Introduction................................................................

• Legal Requirements.....................................................

• Budget Issues..............................................................

• Budget Overview........................................................

◦ County Administration.....................................

◦ Community & Economic Development............

◦ Justice and Law Enforcement..........................

◦ Medical Services.............................................

◦ Public Works..................................................

• Supplemental Information............................................

County Administrator's Budget Adoption Memo
Government Finance Officers Association Distinguished Budget Presentation Award
Table of Contents

Arizona and Pima County Maps
Pima County Characteristics

Climate Characteristics
Transportation Facilities
Tax Characteristics
Population Characteristics
Employment Characteristics
Construction Activity
Pima County Retail Sales

Organization
Services Provided
The Budgetary Process:

Fund Composition
Basis of Presentation
Basis of Budgeting
Budgetary Control
Budget Amendments
Budget Preparation and Approval

Organization Chart

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

Issues Synopsis  
Recommended Budget Memorandum
Tentative Budget Memorandum
Adopted Budget Memorandum

Summary of Overview
Financial Structure
Consolidated Overview of County Budget by Fund
Total County Budget by Source and Use
Revenues & Expenditures for Fiscal Years 2005/2006 through 2007/2008
Budget in Brief Fiscal Year 2007/2008
Full Time Equivalent Positions 2005/2006 through 2007/2008
Changes in Full Time Equivalent Positions
Capital Improvement Program

Financial Policies
Non Financial and Strategic Planning

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

Summary of Schedules

Fiscal Years 2006/2007 -- 2008/2009

Summary of Changes in Fund Balances
Summary of Expenditures by Fund and Super Department
Summary of Revenues by Fund and Category
Summary of Expenditures by Functional Area and Super Department
Summary of Revenues by Functional Area and Super Department
Summary of Expenditures by Fund and Object: Department
Summary of Adopted Full Time Equivalent Positions

Fiscal Years 2008/2009 -- 2012/2013 and beyond

Summary of Active Capital Improvement Projects

Fiscal Years 2008/2009

Summary of Adopted Supplemental Packages

Purpose, Source List, and Dollar Summary
General Fund Revenues
Capital Projects Fund
Communications Fund
County Free Library
Debt Service
Development Services
Economic Development and Tourism
Employment and Training
Environmental Quality
Fleet Services
Graphic Services
Improvement Districts
Medical Services
Other Special Revenue Funds
Parking Garages
Public Health
Regional Flood Control District
Risk Management
Solid Waste Management
Stadium District
Transportation
Wastewater Management
Summary of Revenues by Fund, Department, and Category

County Administration..................................Section 10

Summary of Expenditures by Fund: Program
Summary of Revenues by Fund: Program
Summary of Full Time Equivalents: Program
Assessor
Board of Supervisors
Clerk of The Board
County Administrator
Elections
Finance & Risk Management
Forensic Science Center
Human Resources
Information Technology
Non Departmental
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 Resources
Community Services, Employment and Training
County Free Library
Economic Development and Tourism
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

Medical Services...........................................Section 13

Summary of Expenditures by Fund: Program
Summary of Revenues by Fund: Program
Summary of Full Time Equivalents: Program
Institutional Health
Pima Health System and Services
Public 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
Development Services
Environmental Quality
Facilities Management
Fleet Services
Graphic Services
Natural Resources, Parks & Recreation
Public Works Administration
Regional Flood Control District
Solid Waste Management
Transportation
Wastewater Management

Supplemental Information Summary
Glossary of Terms and Acronyms
Super Department Listing
Pima County Budget Policies
Pima County Debt Policies and Practices
Long Term Debt Service Schedules
Valuation of Property for Taxing Purposes in Arizona
Components of Arizona's Property Tax
Full Cash Values by Class: 2004 - 2008
Limited Values by Class: 2004 - 2008
Assessment Ratios by Class: 2004 - 2008
Secondary Net Assessed Values by Class: 2004 - 2008
Primary Net Assessed Values by Class: 2004 - 2008
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
Pima County Population Projections Compared with Arizona, Maricopa and Other Counties: 2000 - 2007, 2010, 2020, 2030, 2040, and 2050
Population & Employment - Ten Year History
Addresses & Telephone Numbers