RESERVES AND CONTINGENCIES

purpose FLOW OF FUND of section BALANCE & RESERVES

This section is intended to introduce and explain the concepts and applications of the County’s reserves and contingencies. Prior Year Total Sources Current Carry-forward Expenditures

Current Total Uses Reserves & TYPES OF RESERVES Revenue Contingencies

& CONTINGENCIES Actual Net Total Sources Over / (Under) For every conceived risk or possible event, a reserve or Total Uses contingency could be established. To help manage foreseeable Year 1 risk, the County has established the following Reserves and Year 2 Contingencies for the 2009/10 budget: Prior Year Total Sources Current Carry-forward Expenditures Set-asides: ¾ Department Operational Current Total Uses Reserves & ¾ Activity based personnel Revenue Contingencies ¾ Contingency (Board of Supervisors)

Reserves: Net Total ¾ Cash Flows Sources Over / (Under) Total ¾ Emergency Reserves (Rainy day fund) Uses ¾ Anticipated reversions Year 2 Year 3 Only the Board of Supervisors has authority to authorize the use Prior Year of these accounts. Upon the Board’s approval for use of one of Carry-forward these accounts, budget authority is transferred to the appropriate department, function or program. The above flow charts illustrate how prior year’s fund balance No expenditures are directly recorded to these accounts. flows into the subsequent year. General rule use the prior year’s balance to first meet the current year’s reserves requirement and then, if used for expenditures, only one-time expenditures by nature.

F-1 RESERVES AND CONTINGENCIES

CONTINGENCIES

& SET-ASIDES

Department operational: This set-aside is detailed in the Non- Activity based: This set-aside is established to hold (freeze) Departmental pages in the Department Budgets section. These certain County positions that’s primary duty’s workload have set-asides are for a specific designation of budget authority for a decreased to the extent that the position is less critical compared to particular purpose that is set-aside and encumbered until such other County needs. These positions are not abolished since this time the anticipated expenditure materializes to the degree that reduction in workload is anticipated to be a temporary low.

necessitates a budget transfer to harmonize continuity of fluent operations. Any unused portions of this set-aside rolls to fund When a position is set-aside it is done so with attached revenue balance at fiscal year end and is available for appropriation the that is estimated to be generated once it’s workload (performance following fiscal year. and service levels) are back to their appropriate levels.

Contingency: This contingency was established using current These positions are held until the primary function experiences the revenues and may be used for unforeseen purposes (continuing designated workload, as well as the appropriate revenue collection or one-time) that if not doing so would result in detrimental or level to support the position’s reinstatement to the department. undesirable outcomes to the organization. This concept allows for the reallocation of resources to other County areas where demands are increasing from areas where certain performance and service levels are declining. It also allows

Set-Asides / Contingencies by Category (in Thousands) for a quicker reaction, during the fiscal year, to increase service Current year levels when demands for these positions increase by having Prior % Change funding for it already budgeted. Reserve for: Year Amount (reduction) Department operational $ 1,312 711 (46%) The alternative is to abolish positions as appropriate. But then if Contingency 396 300 (24%) they are needed to be added mid-year, the General fund Activity based 157 227 45% contingency budget authority would need to temporarily fund them. Total $ 1,865 1,238 (34%)

Four positions have been included this year versus three in the prior year. This accounts for the significant increase in the set- aside.

F-2 RESERVES AND CONTINGENCIES

RESERVES

Establishing and maintaining reserves this fiscal year with Recommended Practice: A strong cash and fund balance can be primarily prior years fund balances will not only build the quantified, but it should also be qualified. Recommended practices foundation for fiscal stability, but will also help avoid the use of set the percentage of an entity’s budgets dedicated to reserves as ranging from no less than 5% to 15%. A good cash and fund subsequent year’s current revenues to build them back up to necessary levels. balance should identify by what requirements will arise in the following fiscal year. Generally applying the 5% to 15% range to

Reserve—For Cash Flow: This reserve represents the minimum the subsequent year’s needs rather than only the current year’s budget is considered good standing. cash balance necessary to continue the County’s operations without the need to short-term borrow.

Emergency Reserve—Rainy Day Fund: Though it doesn’t rain too often or too much in Yuma County, maintaining a rainy day fund is vital to its financial health in future years. It provides for revenue shortfalls to allow for softer landings if the shortfalls do not correct the next fiscal year. The possibility of natural Reserves by Category (in Millions) disasters, public safety emergencies, up-front economic Percentage of Budget: opportunities, or slumping economic conditions necessitates the Current Reserve for: Amount Year Prior Year need for adequate reserve funds in the current fiscal year and the ability to carry onto the next fiscal year. Cash Flows $ 8.2 11.23% 11.40%

Emergency 3.6 4.97% 5.00% Reserve—For Reversion (Vacancy Factor): The County Reversion (Vacancy factor) 2.1 2.88% 3.10% budgets for all vacant positions at the minimum range with full Total $ 13.9 19.08% 19.50% benefits. The County does not directly reduce a department’s budget based on historical vacancy factors. This reserve acknowledges that the County does have a level of vacancies carried during the year that will revert to fund balance at fiscal year end. This amount is calculated for the fund taken as a whole.

F-3

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F-4 DEBT SERVICE

debt financing a management capital project

The County uses several financing instruments to fund its capital needs. Each method of leveraging has specific and secure Capital sources identified and used for the debts repayment. Improvement Budget The County employs the early recognition option for payments of Planning & Financing principal and interest when due early in the subsequent year for Options financial reporting and budget purposes to ensure resources are both available and measurable when payments are due. Capital Needs Improvement Assessment for Program Pay Debt Capital Modification as Service and Improvement Appropriate Continuing Spending financing Disclosure instruments

Capital Collect from Debt Capacity Improvement Re-payment and Leverage There are numerous financing instruments available to counties Program Revenue Instrument in the State of Arizona, including: Monitoring & Source Analysis ¾ General Obligation Bonds Evaluation ¾ Revenue Bonds ¾ Improvement Bonds Capital Budget Issuance of Development & Debt via Best ¾ Special Assessment Bonds & Rural Development Loans Execution of Instrument ¾ Community Facility Districts Project ¾ Certificates of Participation ¾ Lease Purchase The flow chart above illustrates the ground work to initiate a ¾ Capital and Operating Leases routine and comprehensive analysis of the County’s debt ¾ Pay-as-you-go and capacity to provide assurance that the amount of debt issued is ¾ Interfund Borrowing affordable, cost-effective and promotes an appropriate balance A general explanation of all these instruments and details on how between the County’s capital needs and its ability to pay for the County utilizes them is included in this section. them today and through the debts maturity.

F-5 DEBT SERVICE

Debt

limitation

Bonded indebtedness of local municipalities is subject to a two- The following tables illustrate the County’s compliance with the tiered constitutional debt limit. (Arizona Constitution, Article 9, constitutional debt limitation. The County has $87 million or Section 8; June 2008) 100% of unused 6% borrowing capacity that does not require voter approval prior to issuing debt; and $217 million or 100% of Under Arizona law, counties, cities, towns, school districts and 15% borrowing capacity available that requires prior voter other municipalities may issue general obligation bonds up to 6% approval. of the jurisdiction’s net secondary assessed valuation without voter approval. Voter approval is required before issuing over the 6%. Yuma County Constitutional General Obligation Bonding Capacity

With voter approval cities and towns may issue general obligation Without Prior Voter Approval bonds up to 20% of the jurisdiction’s net secondary assessed 2008/09 Secondary Assessed Valuation $1,449,677,959 valuation for supplying the city or town with water, artificial light or 6% Constitutional Limitation 86,980,678 sewers when this infrastructure will be owned and operated by Less: General Obligation Bonded Debt Outstanding - the city or town; and for the acquisition and development of open Plus: GO Fund Balance Restricted for Repayment - space preserves, parks, playgrounds and recreation facilities, Unused 6% Limitation Borrowing Capacity $ 86,980,678 public safety, law enforcement, fire and emergency services facilities, and streets and transportation facilities.

With voter approval, counties and school districts may issue Yuma County general obligation bonds up to 15% of the jurisdiction’s net. Constitutional General Obligation Bonding Capacity Subject to Voter Approval Special Taxing Districts formed under Arizona Revised Statutes 2008/09 Secondary Assessed Valuation $1,449,677,959 Title 48, have the same and some have further restrictions than 15% Constitutional Limitation 217,451,694 set forth in the Arizona Constitution. Less: General Obligation Bonded Debt Outstanding - Plus: GO Fund Balance Restricted for Repayment - The Library (ARS 48-3904) and Jail Districts both are consistent Unused 15% Limitation Borrowing Capacity $ 217,451,694 with the County’s debt limitation of 6%. The Flood Control (ARS 48-3619) and Heath (ARS 48-2217) Districts have a lower debt limitation of 5% of the jurisdictions net secondary assessed valuation.

F-6 DEBT SERVICE

The following tables illustrate the Jail District’s compliance with Debt limitation the constitutional debt limitation. The Jail District has $87 million or 100% of unused 6% borrowing capacity that does not require (continued) voter approval prior to issuing debt; and $217 million or 100% of 15% borrowing capacity available that requires prior voter The following tables illustrate the Library District’s compliance approval. with the constitutional debt limitation. The Library District has $37 million or 44% of unused 6% borrowing capacity that does The Jail District was approved by voters in 1995 to be supported not require voter approval prior to issuing debt; and $168 by a transaction privilege (sales) tax, rather than a property tax. million or 77% of 15% borrowing capacity available that For that reason, the Jail District has only issued revenue bonds requires prior voter approval. secured and supported by the sales tax, rather than property taxing authority.

Library District Jail District Constitutional General Obligation Bonding Capacity Constitutional General Obligation Bonding Capacity Without Prior Voter Approval Without Prior Voter Approval 2008/09 Secondary Assessed Valuation $1,449,677,959 2008/09 Secondary Assessed Valuation $1,449,677,959 6% Constitutional Limitation 86,980,678 6% Constitutional Limitation 86,980,678 Less: General Obligation Bonded Debt Outstanding (49,960,000) Less: General Obligation Bonded Debt Outstanding - Plus: GO Fund Balance Restricted for Repayment 917,749 Plus: GO Fund Balance Restricted for Repayment - Unused 6% Limitation Borrowing Capacity $ 37,938,427 Unused 6% Limitation Borrowing Capacity $ 86,980,678

Library District Jail District Constitutional General Obligation Bonding Capacity Constitutional General Obligation Bonding Capacity Subject to Voter Approval Subject to Voter Approval 2008/09 Secondary Assessed Valuation $1,449,677,959 2008/09 Secondary Assessed Valuation $1,449,677,959 15% Constitutional Limitation 217,451,694 15% Constitutional Limitation 217,451,694 Less: General Obligation Bonded Debt Outstanding (49,960,000) Less: General Obligation Bonded Debt Outstanding - Plus: GO Fund Balance Restricted for Repayment 917,749 Plus: GO Fund Balance Restricted for Repayment - Unused 15% Limitation Borrowing Capacity $ 168,409,443 Unused 15% Limitation Borrowing Capacity $ 217,451,694

F-7 DEBT SERVICE

The following tables illustrate the Health District’s compliance Debt limitation with the constitutional debt limitation. The Health District has $73 million or 100% of unused 5% borrowing capacity that does not (continued) require voter approval prior to issuing debt; and $217 million or 100% of 15% borrowing capacity available that requires prior The following tables illustrate the Flood Control District’s voter approval. compliance with the constitutional debt limitation. The Flood Control District has $65 million or 100% of unused 5% The Health District was approved by the Board of Supervisors in borrowing capacity that does not require voter approval prior to 2005 to be supported by a transaction privilege (sales) tax, rather issuing debt; and $197 million or 100% of 15% borrowing than a property tax. For that reason, the Health District generally capacity available that requires prior voter approval. will issue revenue bonds secured and supported by the sales tax, rather than property taxing authority.

Flood Control District Health District Constitutional General Obligation Bonding Capacity Constitutional General Obligation Bonding Capacity Without Prior Voter Approval Without Prior Voter Approval 2008/09 Secondary Assessed Valuation $1,292,039,453 2008/09 Secondary Assessed Valuation $1,449,677,959 5% Constitutional Limitation 64,601,973 5% Constitutional Limitation 72,483,989 Less: General Obligation Bonded Debt Outstanding - Less: General Obligation Bonded Debt Outstanding - Plus: GO Fund Balance Restricted for Repayment - Plus: GO Fund Balance Restricted for Repayment - Unused 5% Limitation Borrowing Capacity $ 64,601,973 Unused 5% Limitation Borrowing Capacity $ 72,483,989

Library District Health District Constitutional General Obligation Bonding Capacity Constitutional General Obligation Bonding Capacity Subject to Voter Approval Subject to Voter Approval 2008/09 Secondary Assessed Valuation $1,292,039,453 2008/09 Secondary Assessed Valuation $1,449,677,959 15% Constitutional Limitation 193,805,918 15% Constitutional Limitation 217,451,694 Less: General Obligation Bonded Debt Outstanding - Less: General Obligation Bonded Debt Outstanding - Plus: GO Fund Balance Restricted for Repayment - Plus: GO Fund Balance Restricted for Repayment - Unused 15% Limitation Borrowing Capacity $ 193,805,918 Unused 15% Limitation Borrowing Capacity $ 217,451,694

F-8 DEBT SERVICE

Debt

BURDEN Jail District The General Obligation Bonded Debt Ratios are measurements Net Direct General Obligation Bonded Debt Ratios of the relationship between the debt of the county supported by Per Secondary its property tax base. The tax base is represented by the net Capita Assessed Full Cash secondary assessed valuation (statutory formula applied by the Debt Valuation Value County Assessor) and the full cash value (the assessed value 218,810. $1.45 Billion $13.4 Billion Net Direct GO Bonded adjusted to reflect market value). Net debt is also compared to Debt(Due) Outstanding at population to determine net debt per capita. June 30, 2009 $ 0 0% 0%

Yuma County Flood Control District Net Direct General Obligation Bonded Debt Ratios Net Direct General Obligation Bonded Debt Ratios Per Secondary Per Secondary Capita Assessed Full Cash Capita Assessed Full Cash Debt Valuation Value Debt Valuation Value 218,810. $1.45 Billion $13.4 Billion 218,810. $1.29 Billion $12.6 Billion Net Direct GO Bonded Net Direct GO Bonded Debt(Due) Outstanding at Debt(Due) Outstanding at June 30, 2009 $ 0 0% 0% June 30, 2009 $ 0 0% 0%

Library District Health District Net Direct General Obligation Bonded Debt Ratios Net Direct General Obligation Bonded Debt Ratios Per Secondary Per Secondary Capita Assessed Full Cash Capita Assessed Full Cash Debt Valuation Value Debt Valuation Value 218,810. $1.45 Billion $13.4 Billion 218,810. $1.45 Billion $13.4 Billion Net Direct GO Bonded Net Direct GO Bonded Debt(Due) Outstanding at Debt(Due) Outstanding at June 30, 2009 $ 224.13 3.4% .37% June 30, 2009 $ 0 0% 0%

F-9 DEBT SERVICE

GENERAL

OBLIGATION BONDS

General Obligation (GO) Bonds are secured by the issuer’s general taxing power. As referenced in ARS, Title 35, Chapter 3, the bond security of GO bonds is the taxing power of the state or local government. The County is authorized to levy property taxes or other unrestricted revenue streams, such as sales taxes to pay the general obligation bond payments (principal & interest). Due to this security, interest rates on GO bonds are generally lower than other public securities due to this security.

The voters within the Yuma County Library District on November 8, 2005 authorized the issuance of general obligation bonds up to the amount of $53,765,000 on behalf of the Yuma County Library District for the construction of new library facilities. The first bond segment was issued on March 8, 2006 in the amount of $10,050,000 at varying interest rates ranging from 4.0 to 5.5% over the life of bonds. The final segment of the bonds was issued on July 16, 2007 in the amount of $43,715,000 at varying interest rates ranging from 4.5 to 5.5% over the life of bonds. Both of these bonds mature on July 1, 2035.

A s of June 30, 2009 the county will have $49,960,000 in principal outstanding of general obligation bonds after principal payments on both these bonds have been made.

F-10 DEBT SERVICE

Yuma County Library District Yuma County Library District General Obligation Bonds – Series 2006 General Obligation Bonds – Series 2007 As of June 30, 2009 As of June 30, 2009 Fiscal Interest Fiscal Interest Year Rate Principle Interest Total Year Rate Principle Interest Total 2010 5.0% $ 100,000 $ 359,750 $ 459,750 2010 5.0% 920,000 1,930,475 2,850,475 2011 5.0% 100,000 354,750 454,750 2011 5.0% 965,000 1,893,675 2,858,675 2012 5.0% 100,000 349,750 449,750 2012 5.0% 1,020,000 1,855,075 2,875,075 2013 5.0% 225,000 344,750 569,750 2013 5.0% 945,000 1,814,275 2,759,275 2014 5.0% 1,005,000 1,776,475 2,781,475 2014 5.0% 225,000 333,500 558,500 2015-19 4.5-5% 1,350,000 1,501,000 2,851,000 2015-19 4.5-5% 5,730,000 8,221,075 13,951,075 2020-24 4.5-5% 1,750,000 1,167,438 2,917,438 2020-24 4.5-5% 7,130,000 6,763,625 13,893,625 2025-29 4.5-5% 9,400,000 4,844,350 14,244,350 2025-29 4.5-5% 1,750,000 799,938 2,549,938 2030-35 4.5-5% 14,695,000 2,402,030 17,097,030 2030-35 4.5-5% 2,550,000 451,812 3,001,812 Total 41,810,000 31,501,055 73,311,055 Total $8,150,000 $5,662,688 $13,812,688

Principle Interest Principle Interest 2010 920,000 1,930,475 2011 965,000 1,893,675 2010 $100,000 $359,750 2012 1,020,000 1,855,075 2011 100,000 354,750 2013 945,000 1,814,275 2012 100,000 349,750 2014 1,005,000 1,776,475 2013 225,000 344,750 2015 1,085,000 1,736,275 2014 225,000 333,500 2016 1,125,000 1,692,875 2015 200,000 322,250 2017 1,190,000 1,647,875 2016 225,000 312,250 2018 1,130,000 1,600,275 2017 225,000 301,000 2019 1,200,000 1,543,775 2018 350,000 289,750 2020 1,270,000 1,483,775 2019 350,000 275,750 2021 1,345,000 1,420,275 2020 350,000 261,750 2022 1,420,000 1,353,025 2021 350,000 247,750 2023 1,505,000 1,290,900 2022 350,000 233,750 2024 1,590,000 1,215,650 2023 350,000 219,313 2025 1,680,000 1,136,150 2024 350,000 204,875 2026 1,775,000 1,060,550 2025 350,000 190,000 2027 1,875,000 971,800 2026 350,000 175,125 2028 1,980,000 887,425 2027 350,000 160,250 2029 2,090,000 788,425 2028 350,000 144,938 2030 2,205,000 683,925 2029 350,000 129,625 2031 2,325,000 573,675 2030 350,000 114,313 2032 2,450,000 457,425 2031 350,000 99,000 2033 2,580,000 347,175 2032 350,000 83,250 2034 2,720,000 2033 350,000 2035 2,415,000 2034 350,000 2035 800,000 $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0

$0 $200,000 $400,000 $600,000 $800,000 Millions $100,000 $300,000 $500,000 $700,000

F-11 DEBT SERVICE

The Yuma County Jail District Revenue Bonds of 1996 were REVENUE issued to finance the expansion of Yuma County’s correctional facilities. The bonds are generally callable with interest payable BONDS semiannually. The obligations are secured by the pledge of net revenues from County Maintenance of Effort Payments and

transaction privilege (sales) tax approved by the County’s voters

Revenue bonds are long-term debt instruments that are retired on May 16, 1995. The bond resolution requires the County to use a portion of the proceeds to establish and maintain a bond by specific dedicated revenues. Revenue bonds are designed to be self-supporting through user fees or other special reserve fund, which the County has done by placing $950,000 of the proceeds in an escrow account in the custody of a trustee. At earmarked revenues. The general taxing powers of the jurisdiction are not pledged. The debt created through the June 30, 2009, Yuma County had revenue bonds principal outstanding in the amount of $5,135,000. issuance of revenue bonds is to be repaid by the earnings from the operations of a revenue producing enterprise, from special taxes, or from contract leases or rental agreements. County revenue bonds do not burden the constitutional or statutory debt Yuma County Jail District Revenue Bonds – Series 1996 limitation placed on the County because they are not backed by As of June 30, 2009 the full faith and credit of the issuer. The underlying security is Fiscal Interest the only revenue stream pledged to pay the bond principal and Year Rate Principle Interest Total interest. 2010 5.30% 1,625,000 269,588 1,894,588 2011 5.30% 1,710,000 184,275 1,894,275 2012 5.30% 1,800,000 94,500 1,894,500 Total $5,135,000 548,363 5,683,363

Principle Int erest

2010 1,625,000 269,588

2011 1,710,000184,275

2012 1,800,000

$0.5 $1.0 $1.5 $2.0

M illio ns

F-12 DEBT SERVICE

REVENUE BONDS

(concluded) Yuma County Jail District The Yuma County Jail District Revenue Bonds of 2007 were Revenue Bonds – Series 2007 issued to assist in financing the expansion of Yuma County’s As of June 30, 2009 correctional facilities. The bonds are generally callable with Fiscal Interest interest payable semiannually. The obligations are secured by Year Rate Principle Interest Total the pledge of net revenues from County Maintenance of Effort 2010 3.75% 515,000 365,450 880,450 2011 4.00% 640,000 343,150 983,150 Payments and transaction privilege (sales) tax approved by the 2012 4.00% 1,850,000 294,150 2,144,150 County’s voters on May 16, 1995. The bonds were issued on 2013 4.00% 1,925,000 218,650 2,143,650 April 1, 2007 in the face amount of $10,000,000. The bonds 2014 4.00% 2,010,000 139,950 2,149,950 mature on or before July 1, 2015 as the voter approved 2015 4.00% 2,100,000 49,875 2,149,875 transaction privilege (sales) tax expires, unless it is extended Total $9,040,000 $1,411,225 $10,451,225 prior to its sunset date, on December 31, 2015. For fiscal year ending June 30, 2009, the projected bonds principal outstanding is $9,040,000.

Principle Interest

2010 515,000 365,450 2011 640,000 343,150

2012 1,850,000 294,150

2013 1,925,000

2014 2,010,000

2015 2,100,000 $0.0 $0.5 $1.0 $1.5 $2.0

Millions

F-13 DEBT SERVICE

In fiscal year ended June 30, 2001, the County entered into a loan viI agreement with the United States Department of Agriculture IMPROVEMENT through its Water Infrastructure Financing Authority (WIFA) for water system improvements. The WIFA loan had a principal BONDS amount of $261,555 and was fully drawn down as of June 30, 2005. Interest payments are made semi-annually and principal payments are made annually. The amortization schedule has the Improvement bonds, sometimes referred to as district bonds, final payment on January 1, 2022. For fiscal year ending June fund projects benefiting an isolated group of property owners. 30, 2009, the projected WIFA loan principal outstanding will be They are secured by pledges of revenues from special $150,887. assessments levied against benefiting property located within the specific district. This financing approach optimizes assurance that those property owners who most directly benefit El Prado Estates Improvement District No. 97.10 from the improvements are directly tied to the repayment of the WIFA Loan – Series 2001 debt. Such a district can only be created by petition of the As of June 30, 2009 Fiscal Interest Board of Supervisors by property owners within the district Year Rate Principle Interest Total areas. These bonds are generally callable with interest payable 2010 4.75% 11,584 5,717 17,301 semiannually. 2011 4.75% 12,040 5,251 17,291 2012 4.75% 12,514 4,768 17,282 Improvement Districts are formed according to Arizona statute to 2013 4.75% 13,008 4,265 17,273 fund projects benefiting an isolated group of property owners. 2014 4.75% 13,520 3,742 17,262 2015-20 4.75% 88,221 10,364 98,585 The Yuma County Board of Supervisors sits as the Board of Directors of the Improvement Districts. These Improvement Total $ 150,887 $ 34,107 $ 184,994

Districts Capital construction projects are accounted for in the

Capital Projects and are considered Blended Component Units Principle Interest for financial reporting purposes. However, each is a separate legal entity. Loans have been secured by pledging of revenues 2010 11,584 5,717 from special assessments levied against benefiting property 2011 12,040 5,251 12,514 4,768 located within the specific district. This financing approach 2012 2013 13,008 4,265 optimizes assurance those property owners who most directly 2014 13,520 3,742 benefit from the improvements are directly tied to the repayment 2015 14,053 3,199 of the debt. These bonds are generally callable with interest 2016 14,606 2,634 payable semiannually. The proceeds of these loans were used 2017 15,182 2,047 for construction purposes. 2018 15,780 2019 16,402 2020 12,198 $0 $5,000 $10,000 $15,000

F-14 DEBT SERVICE

IMPROVEMENT BONDS Gadsden Sanitary Sewer Connection Project RUS Loan – Series 2005 (concluded) As of June 30, 2009 Fiscal Interest Year Rate Principle Interest Total In fiscal year ended June 30, 2005, the County entered into a 2010 4.50% 19,984 17,985 37,969 loan agreement with the United States Department of Agriculture 2011 4.50% 19,984 17,086 37,070 2012 4.50% 19,984 16,187 36,171 through its Rural Utility Services (RUS) for the Gadsden sewer 2013 4.50% 19,984 15,288 35,272 system connection improvement project. The loan had a 2014 4.50% 19,984 14,388 34,372 principal amount of $479,610. Interest payments are made semi- 2015-19 4.50% 99,920 58,452 158,372 annually and principal payments are made annually. The 2020-24 4.50% 99,920 35,970 135,890 amortization schedule has the final payment on January 1, 2029. 2025-28 4.50% 79,934 13,488 93,422 Total $ 379,694 $ 188,884 $ 568,538 For fiscal year ending June 30, 2009, the projected loan principal outstanding will be $379,694.

Principle Interest

2010 19,984 17,985 2011 19,984 17,086 2012 19,984 16,187 2013 19,984 15,288 2014 19,984 14,388 2015 19,984 13,489 2016 19,984 12,590 2017 19,984 11,690 2018 19,984 10,791 2019 19,984 9,892 2020 19,984 8,993 2021 19,984 8,093 2022 19,984 7,194 2023 19,984 6,295 2024 19,984 5,395 2025 19,984 4,496 2026 19,984 3,597 2027 19,984 2028 19,982

$0 $10,000 $20,000 $30,000 $40,000

F-15 DEBT SERVICE

SPECIAL

ASSESSMENT BONDS

Special Assessment Bonds, sometimes referred to as District Donovan Estates Improvement District No. 73-3 Bonds, fund projects that benefit an isolated group of property Special Assessment Bonds Series 1999 owners. They are secured by pledges of revenues from special As of June 30, 2009 assessments that are levied against benefiting property located Fiscal Interest within that specific district. This financing approach optimizes Year Rate Principle Interest Total assurance that those property owners who most directly benefit 2010 4.375% 24,100 12,445 36,545 2011 4.375% 25,200 11,366 36,566 from the improvements are directly tied to the repayment of the 2012 4.375% 26,300 10,240 36,540 debt. These bonds are generally callable with interest payable 2013 4.375% 27,400 9,065 36,465 semiannually. 2014 4.375% 28,600 7,840 36,440 2015-18 4.375% 104,900 18,806 123,706 Yuma County currently administers two (2) Improvement District Total $ 236,500 $ 69,762 $ 302,262

Special Assessment bonds, for fiscal year ending June 30, 2009 the projected aggregate outstanding principal will be $344,226. PrincipleInterest The proceeds of these bonds were used for construction purposes. These Improvement Districts are accounted for in the

Capital Projects and are considered Blended Component Units 2010 24,100 12,445 for financial reporting purposes. However, each is a separate 2011 25,200 11,366 legal entity. The Yuma County Board of Supervisors sits as the

Board of Directors of the Improvement Districts. 2012 26,300 10,240 2013 2014 27,400 9,065 2015 28,600 7,840 2016

2017 29,900 6,560 2018 31,200 5,224

32,5003,830

11,300

$0 $10,000 $20,000 $30,000 $40,000

F-16 DEBT SERVICE

SPECIAL COMMUNITY

ASSESSMENT BONDS FACILITES DISTRICT

El Prado Estates Improvement District No. 97-10 Community Facilities Districts are formed under Arizona Special Assessment Bonds Series 2001 Revised Statutes chapter 48 as a special taxing district. They As of June 30, 2009 are allowed to issue debt to undertake major construction Fiscal Interest projects. They may issue GO bonds or Special Assessment Year Rate Principle Interest Total Bonds. Most of these districts also form an improvement district 2010 4.75% 6,840 3,741 10,581 which allows for dedicated special assessments for operations 2011 4.75% 6,840 3,441 10,281 and maintenance of their facilities. 2012 4.75% 6,840 3,110 9,950 2013 4.75% 6,840 2,826 9,666 2014 4.75% 6,840 2,542 9,382 There are currently no Community Facilities Districts in the 2015-18 4.75% 27,360 7,178 34,538 County that the County Board of Supervisors sits as the CFD 2019-22 4.75% 27,360 2,449 29,809 Board of Directors. Total $88,920 $ 25,287 $ 114,207

PrincipleInterest

2010 6,840 3,741 2011 6,840 3,441 2012 6,840 3,110 2013 2014 6,840 2,826 2015 6,840 2,542 2016 2017 6,840 2,243 2018 6,840 1,944 2019 2020 6,840 1,645 2021 6,840 1,346 2022 6,840 1,047 6,840 748 6,840 6,840

$0 $2,000 $4,000 $6,000 $8,000 $10,000

F-17 DEBT SERVICE

CERTIFICATES OF

PARTICIPATION

Certificates of Participations (COP) represent proportionate For fiscal year ending June 30, 2008, the principal outstanding interests in semiannual lease payments. Participation in the was $1,345,000. This COP was to mature July 1, 2012 and was lease is sold in the capital markets. This is a lease-purchase funded primarily from the General Fund with $125,000 annual type of capital financing. The obligations listed under COP does contribution from Adult Probation State funding sources. The not represent the legal debt to the County, they are subject to County Board of Supervisors decided to use available monies annual appropriation to meet payments for that purpose. Rating from the Capital Sales Taxes collected to call and retire the agencies typically give COP issues a grade below that of bonds in their entirety during Fiscal Year 09. General Obligation Bonds. A.R.S. Title 11, Chapter 2, Article 4, SS11-251, Paragraph 46, provides that repayment for lease- purchase real property and improvements for real property be made within twenty five years. Final repayment longer than 15 years can only be established on unanimous approval by the Board of Supervisor’s.

During the year ended June 30, 2000, the County issued

$4,405,000 in certificates of participation with an interest rate of

4.0-5.4 percent to purchase office facilities. Interest on the obligations is payable semiannually. The certificates are payable primarily from semiannual lease payments pursuant to the lease- purchase agreement dated November 1, 1999. Certificates called on or after July 1, 2008 can be redeemed at face value. The certificate of participation resolution also requires the County to use a portion of the proceeds to establish and maintain a reserve fund, which the County has done by placing $440,500 of the proceeds in an escrow account in the custody of a trustee.

F-18 DEBT SERVICE

LEASE CAPITAL AND

PURCHASE OPERATING LEASE

Lease Purchases are issued to raise money that will be used to Capital and operating leasing is generally used for major acquire or construct a building or project. The building and equipment. It is similar to rent, but usually has an option to property usually serve as collateral. The property is leased to the purchase at the end of the lease. county on a short-term, renewable basis. There are two categories of leases: Capital and Operating. To Lease Purchase financing provides long-term financing through a be considered a Capital Lease, any one of the following criteria lease (with a mandatory purchase provision). This method does defines the character of the lease agreement: not constitute indebtedness under a state or local government’s constitutional debt limit and does not require voter approval. In a 1) The lease transfers ownership of the property at the end lease purchase transaction, the asset being financed can include of the lease term. new capital asset needs or assets under existing lease 2) The lease has a bargain purchase option. agreements. 3) The lease term is equal to 75% or more of the estimated life of the property. 4) The present value of the minimum lease payments equals 90% or more of the fair value of the property.

If a lease does not meet any of the above criteria, then it is not a

Capital lease, but an Operation lease. An operating lease does not require a capitalization of minimum lease payments, nor does the county record an asset or a liability. This lease is classified as rental expenditures.

F-19 DEBT SERVICE

INTERFUND PAY-AS-YOU-GO LOANS

Pay-as-you-go financing is paying for capital projects with the Interfund Borrowing is when one fund of a government loans

County’s current or one-time in nature revenue base. This assets to another fund of the same government. These loans method requires an annual appropriation to continue a project are generally interest free and are repaid within one fiscal year. that is in progress. This method provides greater flexibility in the budget, since the project funding can be increased or reduced in any given year. It also avoids interest payments on bond issuances and does not create a set debt service schedule that needs to be met. The disadvantage of this method of financing is that only existing residents pay for the improvements that will benefit new residents that relocate after the expenditures have been made. The projects funded this way also could potentially be slowed in the construction process as it awaits year-to-year appropriations.

F-20 REVENUE (General Fund)

purpose

of section

To familiarize the users of this document with the variety of the County’s revenue sources that support the general fund. This section includes various trends and methods of assessing, levying, and collecting of these revenue sources.

TOP SIX Eighty-eight percent (88%) of the general fund revenue is SOURCES comprised of these six sources. These are the same top six sources as last fiscal year, and are the major indicators of the

County’s revenue outlook. The following are the top six revenue sources for the general fund for fiscal year 2009-10. The first percentage is that of this County property taxes and state shared transaction privilege fiscal year 2009-10 and in brackets is the rank and percentage (sales) taxes are the top two revenue sources. When combined for the prior fiscal year 2008-09: they account for 57% of the general fund’s total revenue.

st County transaction privilege (sales) taxes and automobile taxes #1 County property tax, primary – 31.7% (1 @ 29%) account for 18.3% and 7.2% of total revenue sources. Federal #2 State shared transaction privilege tax – 25.2% (2nd @ 28%) rd payment in lieu of tax (PILT) and the County’s indirect cost #3 County transaction privilege (sales) tax – 18.3% (3 @19%) recovery plan are 4.5% and 3.6%, respectively, of the general #4 Auto tax – 7.2% (4th @ 8%) th fund’s total revenue. #5 Federal payment in lieu of tax (PILT) – 4.5% (5 @ 3%) th #6 Indirect cost recovery – 3.6% (6 @ 2%) These top six revenue sources have grown at a steady average of 4.5% over the last five (5) years, however with the current economic downturn it is anticipated these sources of revenues A general explanation of all these major revenues and the will have minimal growth until the economy turns around. It is details on how the County levies, assesses and collects them is expected this trend will continue until the economy as a whole in the following pages. begins to improve.

F-21 REVENUE (General Fund)

Residential property taxes are calculated by applying the tax rate adopted by the County Board of Supervisors, based on annual levy requirements, per $100 to the property’s assessed valuation. PROPERTY TAX If a property has a full cash value of $100,000 the assessed valuation for residential property would be 10% or $10,000 and if the tax rate is $1.7548, then the calculation for the County

In tax year 2009 (fiscal year 2009/10), the net primary residential property tax would be:

assessed valuation increased by 13.3% to $1.2 billion with 28% $100,000 X 10% / 100 X $1.7548 = $175.48. attributed to new construction. Net primary assessed valuations increased by a higher percentage than the rest of the State of The County levies property taxes for the general fund. The Arizona which had an increase of 11.8%. The primary general fund portion is levied on primary assessments and is assessed valuation is a legislated valuation, which is part of the used for general governmental services. From fiscal year formula when assessing taxes for general operations (general 1997/98 through 2004/05 the County had a consistent tax rate of fund). An increase or decrease in assessed valuation alone $2.3180 per $100 assessed valuation. In the fiscal years since does not equate to higher or lower tax liabilities. 2005/06, the County has reduced the tax rate each year to $1.7548 per $100 assessed valuation this year. This is a product Net primary assessed valuation has grown 72.2% over the last of two factors: 1) the Board maintaining the primary (general 5 years. The graph below shows a ten year history of the fund) property tax increases to an aggregate of a 2% annually County’s net primary assessed valuations (in billions). and 2) increases in the net primary assessed valuation.

1.4 2.5000The graph below shows the County’s ten year history of primary A sse sse d Va lue property tax rates (general fund). 1.2 1.0

Actual Actual Actual Actual Actual Levy R ate 2.0000 0.8 Actual Actual 0.6 Actual Actual

Budget 0.4 1.5000

0.2 0.0 2000 2002 2004 2006 2008 1.0000 2001 2003 2005 2007 2009 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

F-22 REVENUE (General Fund)

The primary property tax levy is estimated to continue to be at the maximum, as established in tax year 2005. This equates to PROPERTY TAX an average 2% increase to taxpayers, as an aggregate, regardless of their home values appreciation; plus applying the (CONTINUED) same tax rate to the value of new construction. This levy is 7% higher than last fiscal year (2008/09), which is lower than the four year average increase of 8%. Levy Limit - Primary property tax levy: There is a strict limitation on how much a County can levy as a primary property The graph below shows the County’s primary property levies (in tax. ARS 42-17051 states this levy shall be limited to an Millions) for the past ten (10) years. increase of 2% over the prior year’s maximum allowable primary Note: The tax year is the calendar year in which the tax is levied rather than the levy, plus increases due to a net gain in property not taxed the government’s fiscal year. For example: previous year (new construction). Even if the County does not • Tax year 2009 is the tax levied in calendar year 2009 (August 2009) for the adopt the maximum allowable primary levy from year to year, fiscal year 2009/10 budget (beginning July1, 2009 and ending June 30, 2010). the 2% allowable increase will be based on the prior year’s maximum allowable primary levy. The net gain in property factor is included in the calculation to take into account all new construction and any additional property added within the Tax Levies County. 25

This 2% limitation on levies was part of the State’s fiscal year 2006/07 legislative budget sessions, and a bill was passed 20 resetting the base year used for the limitation calculation to tax year 2005 (fiscal year 2005/06). The maximum levy changed to equal the County’s prior year actual levy, plus 2%, plus new 15 construction. If a community was at the maximum, there is no impact. This only impacted those communities were not already at the maximum. Yuma County had historically preserved its 10 levy capacity through sound financial planning. The result to the County was the loss of its unused levy capacity in the amount of 12 million over the last three years. 5

0 2000/ 012002-032004-052006-072008-09 2001/ 022003-042005-062007-082009-10

F-23 REVENUE (General Fund)

PROPERTY TAX STATE SHARED TPT

(CONCLUDED) (SALES TAX)

The State’s transaction privilege (sales) tax rate on most taxable Property tax revenue: The Treasurer’s office is responsible for activities is 5.6% with several minor categories having tax rates collecting and distributing property taxes for the county, cities and ranging from 2.5% to 5.5%. An appropriated portion of this towns, community college, school and special districts in the revenue is shared among Arizona counties, cities and towns. County. Property tax collections are estimated to remain at the The tax is collected by Arizona Department of Revenue which is eight-year historical average of 97%. then allocated and distributed to counties, cities and towns The anticipated property tax revenue is derived from the following based on their population. The non-shared portion of the tax is formula: collected and allocated solely to the state.

Tax levy X 97% collection rate

Property tax revenues of $20.8 million account for 31% of the State shared sales tax revenues of $17.0 million accounts for general fund revenue. It is estimated to increase by 5.3% or $1.0 approximately 25% of the general fund revenue. It has million compared to last year (2009) which is a slight increase decreased 3.98% over the prior three fiscal years, but with compared to the four year average increase of 6%, since more current economic trends of the State taken as a whole, the new construction was added for this tax year (2009). estimated revenue for 2009/10 is .2% or $29 thousand increase over the prior year 2008/09). The graph below illustrates a five year history of the County’s property tax revenues (in millions). The chart below shows state shared transaction privilege (sales) tax revenues over the last five years (in millions). 20 20 Budget Projected Actual Actual Actual Actual Actual 15 Projected Budget Actual 15 10 10

5 5

0 0 2006 2007 2008 2009 2010 2006 2007 2008 2009 2010

F-24 REVENUE (General Fund)

Retail sales tax collections have decreased 3.1% over the high of FY 2007/2008 and are estimated to remain flat this budget year. COUNTY TPT Construction transaction privilege (sales) tax collections (SALES TAX) increased 5.1% over last fiscal year. However, local indicators also suggest no growth in this budget year.

The County has a 0.50% transaction privilege (sales) tax for All other transaction privilege (sales) tax collections have general uses. There are various transaction categories where increased 1.3% over the last fiscal year, but are estimated to a local transaction privilege (sales) tax is applied: mining, level off at approximately the same level at the same level as communications and utilities, transportation and warehousing, the current year activity. retail, rental and leasing, restaurant and bar, hotels, services, The chart and graph below illustrates a five year history of the arts and entertainment, and construction. County’s sales tax (in millions).

The County transaction privilege (sales) tax revenues of $12.3 million accounts for approximately 18% of the general fund County transaction privilege (sales) tax by major category - in Millions revenue. Total County transaction privilege (sales) taxes have 2005-06 2006-07 2007-08 2008-09 2009-10 decreased .9% over the last three years, and are estimated to Retail $ 6.4 $ 6.7 $ 6.8 $ 6.6 $ 6.6 remain flat during this budget year based on local economic Change from prior year 8.6% 4.7% 1.4% -3.1% 0% indicators. Construction 2.2 2.3 2.2 2.3 2.3 Change from prior year 7.5% 4.3% -3.9% 5.1% 0% To better understand and estimate future tax revenue All Other 3.3 3.4 3.4 3.4 3.4 collections, the County divides the County transaction privilege Change from prior year 16.5% 4.5% -1.6% 1.3% 0% (sales) tax into three main categories: Total sales tax $ 11.9 $ 12.4 $ 12.4 $ 12.3 $ 12.3

1) Retail, 7

2) Construction and 6 3) All other. 5

Actual Construction transaction privilege (sales) tax is considered a Actual 4 Budget one-time revenue source since once the construction is Actual Projected Projected 3 complete it does not generate any further construction sales tax. Retail and all other categories of sales tax are considered 2 continuing revenue sources and are strong indicators of the 1 County’s sustaining economic conditions. 0

2006 2007 2008 2009 2010

All Other Construction Retail

F-25 REVENUE (General Fund)

AUTO IN LIEU FEDERAL PAYMENT

TAX IN LIEU TAX (PILT)

This source is also referred to as vehicle license fees. It is This source is payable from the Federal Government to collected and distributed by the State to counties, cities and compensate the County for Federal land that is reserved and towns based on population. A portion of this tax is for general as a result considered tax-exempt. The actual amount paid to uses (general fund) and the other portion is restricted to road the County each year is appropriated by the U.S. Congress. maintenance. The transportation portion is then further split by the County; half for development and half for maintenance. Federal Payment in Lieu Tax (PILT) revenues of $3.0 million accounts for 4% of the general fund revenue. It is anticipated Auto in Lieu tax revenues of $4.8 million account for 7% of the remain steady this fiscal year which is consistent with three of general fund revenues. It is anticipated to increase 6.2% over the last four years. The Federal Government decided to fully the current year, however, this increase is due to a timing issue fund both FY 08 and FY 09 which explains the large amount on receipt of the payments in the prior fiscal year. received in FY 09.

The chart below shows auto in lieu tax revenues over the last The chart below shows Federal PILT over the last five years (in five years (in millions). millions).

5 Actual Actual Budget Actual Projected 4 4.0 Projected

3 Budget 3.0

2 2.0 Actual Actual Actual 1 1.0

0 0.0 2006 2007 2008 2009 2010 2006 2007 2008 2009 2010

F-26 REVENUE (General Fund)

INDIRECT COST ALL OTHER

RECOVERY REVENUE SOURCES

Indirect cost recovery is a method of charging and recovering Revenues categorized as non-major or all other revenue sources costs of services provided by central service departments of the include: miscellaneous taxes, licenses and permits, general fund to other districts and funding sources where such intergovernmental, charges for services, fines and fees, investment recovery of costs are allowed. Some districts, such as the Jail income, and miscellaneous revenues which fall short in total dollars and Health districts, directly charge some central services as when compared to the top six major revenue sources. However, they are provided, such as some custodial and accounting the contribution by all sources in this category is an integral part of the County’s financial ability to deliver services. services. The direct charge approach is used when it is determined to be possible and most appropriate in the All other revenues of $7.0 million account for 10.4% of the general circumstance. The Indirect Cost Allocation Plan is prepared in fund revenue; this is slightly lower compared to the last three fiscal compliance with OMB A-87 using a “double step-down” years where all other sources accounted for 12% of total general methodology. fund revenue. This group has remained fairly consistent over the last several years if a large payment is excluded from FY 09. The Indirect cost recovery revenue of $2.4 million accounts for 4% of chart below shows all other revenue sources over the last five years the general fund revenue. The chart below shows indirect cost (in millions). A detailed list of all these revenues is on the next two recover y revenues over the last five years (in millions). pages.

3.0 12

10 2.5 ted Budget c ted c 2.0 je 8 o Proje Pr et Actual 1.5 6 Actual g Actual al u Bud 1.0 l Act 4 ua Actual Act 0.5 2

0.0 0 2006 2007 2008 2009 2010 2006 2007 2008 2009 2010

F-27 REVENUE (General Fund)

ALL OTHER 2007/08 2008/09 2008/09 2009/10 Actual Projected Budget Budget REVENUE SOURCES Rezoning application fee $ 75,575 $ 26,000 $ 70,000 30,000 Plan check fee 240,841 185,400 240,000 200,000 (DETAIL) Subdivision fee 31,110 35,000 35,000 35,000

Modifications (planning & zoning) 2,940 2,800 5,000 3,000 2007/08 2008/09 2008/09 2009/10 Re-inspection fee 15,548 12,000 12,000 12,000 Actual Projected Budget Budget Temporary use permit 6,160 6,000 6,000 6,000 Interest & penalties $599,416 $650,000 $550,000 $550,000 Planning and zoning books 1,298 600 3,300 1,000 Franchise tax 181,123 182,747 186,000 186,000 Recorder fee 458,767 344,000 520,000 350,000 Total non-major taxes 780,539 832,747 736,000 736,000 Payroll garnishment fee 2,613 2,400 2,000 2,000 Attorney fee 402,764 398,000 330,000 400,000 Business license 3,665 1,000 1,000 1,000 Special district charges 316,684 368,690 316,000 342,461 Building permits 486,257 350,000 434,000 350,000 Treasurer office fees 8,623 8,000 8,000 8,000 Plumbing permits 47,763 30,500 45,000 30,500 Sheriff fees 34,390 19,000 30,000 76,000 Electrical permits 87,725 71,200 85,000 71,200 Boarding juvenile prisoner 203,659 73,000 153,000 153,000 Mechanical permits 29,742 21,400 26,000 21,400 Septic Reassignment Fee 14,620 5,000 0 10,000 Mobile home permits 63,604 46,740 70,000 46,740 Public fiduciary fees 52,823 70,000 50,000 50,000 Variance and special use permits 37,529 27,000 20,000 27,000 Cremation Fees 275 10,000 20,000 20,000 Sign and health permits 4,734 3,000 8,000 3,000 Assessor office fees 3,825 3,000 6,000 4,000 Total non-major charges for Environmental health permits 227,810 135,000 240,000 135,000 services 1,872,515 1,568,890 1,806,300 1,702,461 Activity based revenue - - 157,250 227,262 Total non-major license & Superior court fees 293,417 201,000 303,000 303,000 permits 988,829 685,840 1,086,250 913,102 Constable fees 34,747 33,300 41,000 41,000

Justice of the peace #1 fees 937,159 1,300,000 970,000 1,100,000 Federal grant proceeds 129,770 61,005 61,005 61,005 Southwest border initiative Justice of the peace #2 fees 120,487 128,000 128,000 128,000 payments (13,082) 2,800,000 500,000 40,000 Justice of the peace #3 fees 289,208 276,000 277,000 277,000 State boat grant 202,147 236,706 216,491 245,450 House arrest fees 20,628 9,000 23,000 23,000 State justice of the peace grant 101,730 98,951 107,980 114,853 Juvenile court fines and fees 76,439 55,500 85,000 85,000 State grant proceeds (all other) - - 27,503 - Work furlough fees 30,491 28,500 25,000 25,000 State liquor license 31,267 30,000 29,000 29,000 Zoning violations 15,002 18,454 17,750 15,000 State lottery 550,035 522,533 550,035 495,000 Fare/JAU initiative revenues 0 0 100,000 75,000 Agency reimbursements 22,480 7,337 - - Total non-major fines and fees 1,817,578 2,049,754 1,969,750 2,072,000 Total non-major intergovernmental 1,024,347 3,756,532 1,492,014 985,308

F-28 REVENUE (General Fund)

ALL OTHER

REVENUE SOURCES (DETAIL)

2007/08 2008/09 2008/09 2009/10 Actual Projected Budget Budget Interest income 560,995 450,000 450,000 300,000 Total non-major investment income 560,995 450,000 450,000 300,000

General rent 6,001 6,001 6,001 6,001 Housing property rent 10,121 10,121 10,121 10,121 Total non-major rents 16,122 16,122 16,122 16,122

Bad check fees 3,221 2,600 2,575 2,575 Miscellaneous 3,115 0 27,337 0 Vending machine proceeds 17,169 12,200 17,000 17,000 Void and stale dated revenue 42,625 20,100 6,000 20,000 Restitution and other payments 5,769 5,300 3,000 5,000 Sale of county assets 25,094 40,800 28,000 28,000 Election revenues 197,965 251,000 212,000 120,500 Other miscellaneous 169,836 150,000 10,000 58,500 Total non-major miscellaneous 464,794 482,000 305,912 251,575

Total non-major revenues 7,525,719 9,841,885 7,862,348 6,976,568

Total top 6 revenues 58,183,671 59,896,360 60,909,221 60,460,871 Total current revenues 65,709,390 69,738,245 68,771,569 67,437,439

Revenue reversion 14,311 3,832,198 3,312,948 0 Transfers in 189,625 0 0 0 Total all current sources 65,913,326 73,570,443 72,084,517 67,437,439

F-29

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F-30 REVENUE (All Funds)

County property taxes and sales taxes are the top two revenue sources. When combined they account for 38.5% of the total purpose sources a 2.1% reduction compared to prior year attributed to current and future economic forecast. of section State shared revenue, HURF, and Auto lieu taxes (vehicle license) account for a combined total of 22.4% of total revenue

To familiarize the users of this document with the variety of the sources. County’s revenue sources. This section includes various trends and methods of assessing, levying, and collecting of Workforce investment act, Probation, Health and Housing, and these revenue sources. one time Improvement District grants, revenues combined for a total of 21.4% of total revenue sources.

The remaining 17.7% of revenue sources is comprised of hundreds of other taxes, charges for services, fines and fees, TOP TEN investment income, grants and miscellaneous. SOURCES Until recently, these top ten revenue sources have grown, in aggregate, at a steady average rate of 3.0% over the last three Eighty six percent (86%) of the County’s revenue is comprised (3) years. However, a reduction of 4.0% is projected for fiscal of ten (10) major sources. These sources are the primary year 2008/09. Budget year 2009/10 shows an increase in indicators of the County’s revenue outlook. The top ten revenue sources primarily of 15.5% attributed mainly to the one time grant sources for fiscal year 2009/10 are: received for the improvement district. #1 County property tax, primary – 22.7% ($35.0 Million) #2 County transaction privilege (sales tax)–16.8% ($27.2 M) #3 State shared revenue (sales tax) – 11.1% ($18.0 M) #4 One time improvement district grant – 9.3% ($15.0 M) #5 Highway User Revenue Fund (HURF) – 6.7% ($10.8 M) #6 Juvenile and Probation grants – 4.9% ($7.8 M) #7 Auto lieu tax – 4.6% ($7.4 M) #8 Health and housing grants – 4.3% ($6.9 M) #9 Funds generating activities – 3.4% ($5.9 M) #10 Workforce investment act – 3.6% ($5.5M)

A general explanation of all these major revenues and the details on how the County levies, assesses and collects them is in the following pages.

F-31 REVENUE (All Funds)

The primary assessed valuation is a legislated valuation, which is part of the formula when assessing taxes for general operations (general fund). The secondary assessed valuation is a better PROPERTY TAX indicator of market conditions since it is not restricted by statue. The secondary assessed valuation is the basis for the County’s

debt service (if applicable), and the Library and Flood Control Assessed Valuation: In tax year 2009 (fiscal year 2009/10), the District levies. net primary assessed valuation increased by 13.3% to $1.2 billion, new construction included; net secondary assessed Residential property taxes are calculated by applying the tax rate valuation also increased by 5.9% to $1.5 billion new construction adopted by the County Board of Supervisors, based on annual included. Both net primary and secondary assessed valuations levy requirements, per $100 to the property’s assessed valuation. If a property has a full cash value of $100,000 the assessed increased by a higher percentage than the combined Counties valuation for residential property would be 10% or $10,000 and if total for the State of Arizona increased 11.8% and decrease of the tax rate is $1.7548, then the calculation for the County (0.40%), respectively. residential property tax would be: Net primary and secondary assessed valuation have grown 33% and 37% over the last three (3) years, respectively. The graph ($100,000 X 10%) / 100 X $1.7548 = $175.48. below shows a ten year history of the County’s net primary and An increase or decrease in assessed valuation alone does not secondary assessed valuations (in billions). equate to higher or lower liabilities.

Tax Rates

General Fund: The County levies property taxes for the general fund. The general fund portion is levied on primary assessments and is used for general governmental services. Over the last ten (10) years, fiscal year 1998/99 through 2004/05 the County had a consistent tax rate of $2.2318 per $100 assessed valuation. In

fiscal year 2005/06 to today, the County has reduced the tax rate

each year to $1.7548 per $100 assessed valuation this year. This is a product of two factors: 1) the Board maintaining the primary (general fund) property tax increases to an aggregate of a 2% annually and 2) increases in the net primary assessed valuation have contributed to lower tax rate due to larger value base.

F-32 REVENUE (All Funds)

The Flood Control District levies on the secondary assessments. Over the last ten (10) years, fiscal years 1989/99 through PROPERTY TAX 2007/08, the District had a consistent tax rate of $0.3500. Last fiscal year 2008/09 was reduced to .3178 and this fiscal year, the (CONTINUED) rate was again reduced to $0.2910. Like the other tax levies, this is a product of appreciation in assessed valuations and new construction. Library District: The Library District levies property taxes for the Operation and maintenance of the libraries and library The graph below shows the County’s ten year history of primary systems. The District levies on the secondary assessments. and secondary property tax rates. Over the last ten (10) years, fiscal years 1989/99 through 2003/04, the District had a consistent rate of $0.5040 per $100 assessed valuation. In fiscal year 2004/05, the District increased the rate to $0.5740 to coincide with the Library’s master plan. That rate stayed consistent until this fiscal year

2008/09 where it was reduced to $0.5130. This rate reduction was the product of the Board of Supervisors reducing the taxes on property to an aggregate increase of 5%, rather than leaving the same rate which would have been an aggregate tax increase of 33%; the same amount as the appreciation on existing homes assessed valuation.

Library Debt: The Library District also levies property taxes for a voter approved initiative to acquire and construct new library facilities. The District levies on the secondary assessments. This levy is identical to the amount necessary for the annual repayment of two bond issuances. To meet this payment, the rate for fiscal years 2005/06 and 2006/07 was $0.3400 and then

reduced to $0.2354 this fiscal year 2009/10. This reduction is due to property appreciation and the addition of new Levies construction. (Further information on these bonds can be found in the Primary property tax levy limit: There is a strict limitation on Debt Service section of this document) how much a County can levy as a primary property tax. ARS Flood Control District: The Flood Control District levies 42-17051 states this levy shall be limited to an increase of 2% property taxes for the acquisition, construction, operations and over the prior year’s maximum allowable primary levy, plus maintenance of Flood Control systems. increases due to a net gain in property not taxed the previous year (new construction).

F-33 REVENUE (All Funds)

This levy is 5.6% higher than last fiscal year (2008/09), which is lower than the four year average increase of 7.5%. PROPERTY TAX The graph below shows the County’s primary property levies and (CONTINUED) levy limits (unused levy capacity), by tax year, for the past seven (7) years. The blank box reflects the impact of HB 2576 on the County’s levy capacity. Essentially $3.3 million or 18% of the

County’s preserved levy capacity dissipated in tax year 2006 Primary property tax levy limit (concluded): Even if the (fiscal year 2006/07). County does not adopt the maximum allowable primary levy from year to year, the 2% allowable increase will be based on the prior year’s maximum allowable primary levy. The net gain in property factor is included in the calculation to take into account all new construction and any additional property added within the County.

This levy limitation has had no impact on the County for the past ten years as it has been 6% to 16% under the levy limitation. However, as part of the State’s fiscal year 2006/07 legislative budget sessions, a bill was passed that reset the base year used for the limitation calculation to tax year 2005 (fiscal year 2005/06). The maximum levy changed to equal the County’s prior year actual levy, plus 2%, plus new construction. If a community was at the maximum, there is no impact. This only impacted those communities that were not already at the maximum. Yuma County had historically preserved its levy capacity through sound financial planning. Secondary property tax levy limit: There is no statutory The result to the County was the loss of its unused levy capacity limitation on how much a County can levy as a secondary in the amount of $3.3 million that fiscal year for a total of $14.6 property tax. However, the County Board of Supervisor’s has million over the last four years. recognized how maintaining a set rate can dramatically increase individual’s property taxes in times of assessed value appreciation. To better monitor this and maintain customer (the Levy – Primary property: The primary property tax levy public) confidence they have directed the County Administrator continues at the maximum, as established in tax year 2005. and both the Library and Flood Control Districts to bring a self- This equates to an average 2% increase to taxpayers, as an monitoring policy for County Board adoption to put local aggregate, regardless of their home values appreciation; plus limitations on these taxes, similar to those of the primary property applying the same tax rate to the value of new construction. tax levy limitations.

F-34 REVENUE (All Funds)

Property tax collections are estimated to remain at the eight-year historical average of 97.6%. The anticipated property tax revenue is derived from the following formula: PROPERTY TAX Tax levy X 98% collection rate + prior year collections

(CONCLUDED) Property tax revenues of $35.0 million account for 21.7% of total revenues. It is estimated to increase by 4.7% or $1.6 million Levy – Secondary property: Though the property tax rate for compared to last fiscal year 2008/09. secondary property taxes continues to decrease; the Library District levy increased 3.3% or $346 thousand (Library debt The General fund property tax revenue is estimated to increase by service included); however, the Flood Control District decreased 5.3% or $1.0 million compared to last fiscal year 2008/09; which is by (1.7%) or $66 thousand. This equates to a total tax increase lower compared to last fiscal year of 7.6% increase. This lower of $3 for the Library District and tax decrease of ($2) for the percentage increase is attributed to recent reduction in property Flood Control District for a residential home with an assessed values and construction reported in the County. valuation of $100,000. The Flood Control District property tax revenue is estimated to decrease by (0.7%) or ($25,200) compared to last fiscal year The graph below shows the secondary property tax levies for the 2008/09. This reduction is attributed to the Board of Supervisor last five fiscal years (in millions). lessening the property tax burden on secondary taxing entities.

The Library District property tax revenue for operations and debt service payment is estimated to increase by 8.1% and 0.2% respectively; which is lower compared to the 2008/09 year of 10.3% and 9.4%. This lower percentage increases are attributed to the Board of Supervisor lessening the property tax burden on secondary taxing authorities and only collecting what is necessary for debt repayment.

County property tax - in Millions 2005/06 2006/07 2007/08 2008/09 2009/10 General fund – primary $ 15.8 $ 17.6 $ 18.9 $ 20.3 $ 21.5 Change from prior year 3.4% 11.4% 7.7% 7.3% 5.6% Flood –secondary 2.1 3.2 3.4 3.8 3.8 Change from prior year 9.4% 52.8% 5.6% 13.3% (1.7%) Lib operation -secondary 4.2 5.3 6.4 7.0 7.4 Property tax revenue: The Treasurer’s office is responsible for Change from prior year 7.4% 25.8% 20.7% 10.5% 5.9% collecting and distributing property taxes for the county, cities Lib debt -secondary - 3.1 3.8 3.5 3.4 and towns, community college, school and special districts with Change from prior year N/A 100% 20.7% (7.6%) (1.95) in the County. Total property tax $ 22.1 $ 29.2 $ 32.5 $ 34.6 $ 36.1

F-35 REVENUE (All Funds)

The County transaction privilege (sales) tax revenues of $27.2 million accounts for approximately 16.8% of total revenues. Total COUNTY TPT County transaction privilege (sales) taxes have decreased an average of 6.5% over the last four years. This decrease is due to (SALES TAX) the Capital Projects tax having sunset.

Total County transaction privilege (sales) taxes, net the Capital

The County has a 0.50% general transaction privilege (sales) Projects tax, has increased an average of 3.6%, in the last five tax for general uses, 0.50% for the Jail District and 0.10% for the years, but due to current economic situation is estimated not to Health District. increase for the current budget year based on local economic indicators. The general sale tax is a general fund revenue and supports the County’s general operations. County transaction privilege (sales) tax by major category - in Millions

On May 15, 1995, voters approved a 0.50% transaction privilege 2005/06 2006/07 2007/08 2008/09 2009/10 General fund $ 11.9 $ 12.4 $ 12.4 $ 12.3 $ 12.3 (sales) tax to be used to acquire, construct, operate, maintain Change from prior year 10.5% 4.6% (0.4%) (0.4%) 0.0% and finance county jails and jail systems Jail district 11.9 12.4 12.4 12.3 12.3

Change from prior year 10.5% 4.6% (0.4%) (0.4%) 0.0% In 2006, the Board of Supervisors authorized a 0.10% Health district 1.9 2.5 2.5 2.5 2.5 transaction privilege (sales) tax for use for the operations and Change from prior year N/A 23.3% 0.7% 0.5% 1.0% maintenance of the County’s Health District. This moved the Capital projects 11.8 7.3 - - - costs of these services from the property tax to a sales tax. Change from prior year 10.5% -38.5% -100% - - Total sales tax $ 37.5 $ 34.6 $ 27.3 $ 27.1 $ 27.1 On September 12, 2000, voters approved a 0.50% transaction privilege (sales) tax for use of specific capital projects. This tax was approved to sunset at the earlier of collecting $57,564,506 or the calendar year end 2015. In fiscal year 2006/07, the maximum amount was collected resulting in the sunset of the tax.

There are various transaction categories where a local transaction privilege (sales) tax is applied: mining, communications and utilities, transportation and warehousing, retail, rental and leasing, restaurant and bar, hotels, services, arts and entertainment, and construction.

The chart and graph to the right illustrates a five year history of the County’s sales tax (in millions).

F-36 REVENUE (All Funds)

STATE SHARED TPT IMPROVEMENT

(SALES TAX) DISTRICT GRANT

The State’s transaction privilege (sales) tax rate on most taxable The County was awarded $13.4 million in grants to design and activities is 5.6% with several minor categories having tax rates construct a wastewater collection system for the B&C colonial ranging from 2.5% to 5.5%. An appropriated portion of this revenue improvement district. The United Stated Department of Agriculture is shared among Arizona counties, cities and towns. The tax is acting under the provisions of the Consolidated Farm and Rural collected by Arizona Department of Revenue which is then Development Act has awarded $12.6 million in grants for the allocated and distributed to counties, cities and towns based on projects. Additional assistance for the design of the project was their population. The non-shared portion of the tax is collected and provided by Water Infrastructure Finance Authority $35,000; Border allocated solely to the state. Environment Cooperation Commission $50,000; and North

American Development Bank $200,000. State shared sales tax revenues of $18.0 million accounts for approximately 11.1% of total revenue sources. It is projected that This one time revenue amounts to 9% of all revenues. revenue source will decrease a (7.9%) or 1.5 million for FY 2008/09 this is attributable to nation and state wide recession. There is no change budgeted for Fiscal year 2009/10 compared to projected 2008/09 year. HIGHWAY USER

The chart below shows state shared transaction privilege (sales) tax REVENUE FUND revenues over the last five years (in millions). This source is also known as “HURF” or “the gas tax”. HURF is collected and distributed by the State of Arizona Department of Revenue based on a population formula.

The County allocates its distribution to street and highway development and maintenance. The first $6,415,966.49 is allocated 30% to development and 70% to maintenance; and 50% to both development and maintenance thereafter.

HURF revenue of $10.8 million accounts for approximately 6.7% of total revenue sources. It has had an erratic trend over the last four years with an aggregate increase of 1.3% over the last four years. This fiscal year, just like the other State revenues, it is anticipated to increase a minimum of 2.4% or $250 thousand compared to last fiscal year 2008/09.

F-37 REVENUE (All Funds)

JUVENILE & ADULT AUTO IN LIEU

PROBATION GRANT TAX

Juvenile and Adult Probation Grants are revenues received, This source is also referred to as the vehicle license tax. It is primarily from the State; to carry out specific State mandated collected and distributed by the State to counties, cities and services and programs under the umbrella of Superior court. towns based on population. The majority of this tax is for

The total of these grants is approximately $7.8 million and general uses (general fund) and the other portion is restricted to accounts for approximately 4.9% of total revenue sources. It has transportation. The transportation portion is then allocated by the County; half for highway and street development and half for increased an average of 3.8% (4.7% juvenile and 2.9% adult) maintenance. over last five fiscal years. This fiscal year 2009/10 anticipates an increase of 5.0% (5.9% juvenile and 3.9% adult) compared to last This revenue of $7.7 million accounts for approximately 4.6% of year; or $375,074 ($244 juv and $131 adult) total revenue. Consistent with the trend seeing with all other State allocated revenues; this revenue is expected to decrease This fiscal year estimates are based on the best information available from State appropriations at the time of adoption. (6.3%) from 2007/08 actual received revenues.

Actual distributions of these grants are contingent upon state The chart below shows auto in lieu tax revenues over the last appropriations and available resources from the granting state five years (in millions). agencies.

The chart below shows juvenile and probation grant revenues over the last five years (in millions).

F-38 REVENUE (All Funds)

HEALTH AND COUNTY FUNDS

HOUSING GRANT GENERATING ACTIVITIES

Over half of the funding for the health district is from federal and This revenue category is composed from revenues derived from state grants; and 75% of the funding for the Housing department Charge for services and Licensing and permits issued by the is from federal and state grants. These grants are received by County. These funds generating activities provide a better the County to perform specific services to the public. The actual picture in regards to business handled by the County reflection of amount paid to the County for housing services each year is local economy.

appropriated by the U.S. Congress and distributed by HUD. The total of this revenue category amounts to 5.4 million or 3.4%

of total revenue sources. Activities have been declining at an The total of these grants is approximately $6.9 million and accounts for approximately 4.3% of total revenue sources. It average rate of (16%) since 2006. However, for fiscal year 2009/10 is estimated that fund generating activities will increase has increased an average of 3.0% (2.9% Health and 3.2% as local economy slowly starts to recuperate from current Housing) over last four fiscal years. This fiscal year 2009/10 no recession. increases or decreases are anticipated.

The chart below shows the Money generating activities (Charge The chart below shows the Health and Housing grant revenue for services and Licenses and permits) over the last five years (in over the last five years (in millions). millions).

F-39 REVENUE (All Funds)

WORKFORCE SUMMARY

INVESTMENT ACT TABLE

The table below summarizes revenue sources of the County. The Workforce Investment Act is federal funding and referred to as “WIA”. This funding is restricted to be used for classroom 2006/07 2007/08 2008/09 2009/10 and on-the-job training to eligible residents. This program is Actual Actual Projected Budget administered for the County by Yuma Private Industry Council Property taxes $ 28.4 $ 31.6 $ 33.4 $ 35.0 (YPIC). County sales taxes 34.6 27.2 27.1 27.2 State shared sales taxes 19.3 19.5 18.0 18.0 The total federal funding of $4.9 million accounts for One time Improvement District Grant - - - 15.0 approximately 3.0% of total revenue sources. After two years of Highway user revenue fund 10.2 14.0 10.5 10.8 declining revenue, it is expected that the WIA program funding Juvenile and probation grants 7.3 7.5 7.5 7.8 will be closer to the funding levels of four years ago. The actual Auto lieu taxes 7.5 7.9 7.0 7.4 amount paid to the County for this program is contingent on Health and housing grants 6.7 7.1 6.9 6.9 appropriations by the Federal Government. Fund generating activities 6.4 5.6 4.5 5.4 Workforce investment act 4.4 4.4 4.9 4.9 The chart below shows the Workforce Investment Act revenue Total major revenues 124.8 124.8 119.8 138.4 over the last five years (in millions). Total other revenues 30.2 23.0 25.7 23.1 Total current revenues 155.0 147.8 145.5 161.5 Prior year’s fund balance 104.0 111.8 124.4 90.3 Total sources $ 259.0 $ 259.6 $ 269.9 $ 251.8

F-40 POLICIES AND MANDATES

The Board purpose Adopts Policy

of section Policy is Executive

Presented to The Board Implements the Board for Denies Procedures to The purpose of this section is to describe long term policies of the Consideration Execute Policy County which are related to the annual budget process. Policy mandates from the Federal Government and the State of Arizona that impact the County’s annual budget process are also Reviewed by The Board All Existing and summarized. Executive Requests Potential Management for Further Policies are and Legal Review Assessed The policies and mandates are grouped into five major categories:

1) Finance and Accounting, 2) Budget, Draft New or Draft New Problem is 3) Housing, Existing Policy or Existing Discovered 4) Economic Development, Update Procedure and Defined Update 5) Personnel and 6) Planning. Research Research of Policy or Problem as Procedure iI Defined Alternatives

Flow of

Policy setting Finance &

accounting The following chart illustrates the ground work to initiate a routine analysis of the County’s policies and procedure management to provide assurance that the County’s Policies address both defined STANDARDS COMPLIANCE: The accounting policies of the and undiscovered problems and issues: County conform to Generally Accepted Accounting Principles (GAAP) applicable to governmental agencies as adopted by the Governmental Accounting Standards Board (GASB). The County is current in implementing GASB requirements; from the new reporting Model GASB 34 to GASB 50, pension Disclosures.

F-41 POLICIES AND MANDATES

™ Special Revenue Funds account for unique revenue sources finance that are legally restricted by statute, ordinance, or other specific requirements to finance specific functions or activities. (Continued) ™ Debt Service Funds are used to account for the resources FUND ACCOUNTING: The County maintains accounts in that are accumulated for the payment of interest, principal, and accordance to the principals of fund accounting to ensure that related costs on general long-term debt, special assessments, limitations and restrictions on the County’s available resources are and capital leases. This fund type is not used to account for the outstanding debt itself; that is maintained in the observed and adhered to. Fund accounting classifies resources government-wide statements. into funds with respect to the intended activities or objectives specified by those resources for accounting controls and financial reporting purposes. Each fund is an independent fiscal and ™ Capital Projects Funds account for the acquisition and accounting entity, and its operations are accounted for in a construction of major capital activities, and establishes a separate set of self-balancing accounts that comprise assets, separate fund for each major individual construction project or liabilities, fund equity, revenues, and expenditures or expenses. revenue source. The majority of these fund compositions has similar imposed restrictions to that of the Special Revenue There is no limit to the number of funds that a government may Funds, but due to their capital nature is accounted for as establish and maintain for accounting and financial reporting. A Capital Project Funds. general guideline is to use the smallest number of funds possible, yet be consistent with each circumstances and reporting needs. Enterprise Funds are entirely or predominantly self-supporting. These funds account for government services that are rendered to the public on a fee basis, which resembles the private sector. FUND STRUCTURE: A description of the fund categories used by the County for budgetary purposes follows: Measurement focus is on determination of income and financial position. The full accrual basis of accounting is used for these Governmental Funds: These funds are used to account for all of funds. the County’s expendable financial resources, except for those

reported in the Internal Service funds. The measurement focus is Internal Service Funds are used to account for the County’s on determination of financial position rather than determination of ongoing activities that can be viewed as similar to the private income. The modified accrual basis of accounting is used for sector. Measurement focus is on determination of income, these funds. financial position, and changes in financial position. The full

accrual basis of accounting is used for these funds. ™ The General Fund is the primary operating fund. It accounts

for all financial resources of the County, except for those that A detailed description of each fund is located in the Fund are required, either by rule of statute or Generally Accepted Descriptions section of this budget document. Accounting Principles (GAAP), to be accounted for elsewhere, or chosen to do so for internal tracking purposes.

F-42 POLICIES AND MANDATES

III DEBT MANAGEMENT: The County’s Debt policy addresses finance debt which is defined for legal purposes by the State as well as other instruments which have characteristics similar to legally (Continued) defined debt. All potential funding sources should be evaluated before deciding upon a particular method of financing. Sources of CASH AND FUND BALANCES: The County maintains a Cash funding may include, but not limited to: current revenue and fund balances; intergovernmental grants from federal, state, or other and Fund Balance policy in the General Fund, all Special Districts and other specific funds in order to: sources; state revolving funds or loan pools; private sector

™ Meet liquidity requirements for current and long-term contributions through impact fees or public / private partnerships; and operating leases as well as the types of debt financing obligations ™ Manage unexpected revenue shortfalls described below.

™ Accept reasonable uninsured risks, when advantageous Long-term debt is debt that maturities exceed one year. The

™ Provide for unanticipated contingencies and emergencies County may use the following types of long-term debt financing: ™ Provide for long-term budget and tax stabilization ™ General obligation bonds ™ Loan to other funds at reasonable interest rates, when ™ Revenue bonds necessary ™ Assessment bonds ™ Retain only such cash and fund balance levels that are ™ Improvement bonds needed to accomplish the above objectives ™ Excess tax obligations (pending review) The County Administrator and Financial Services Director are ™ Certificates of participation responsible for annually determining the level of cash and fund ™ State or Federal loan agreements balances required to avoid borrowing for cash flow purposes ™ Lease agreements during the fiscal year. The formula and methodology used to determine this is subject to review by the Board of Supervisors. No long-term debt is issued until after the Board of Supervisors

Additionally, a 5% emergency reserve above the determined and County Management have reviewed analysis showing: required amount is maintained. The purpose of the reserve amount is to allow the County to address unanticipated situations 1) The debt can be assumed and serviced without negatively affecting any County operation, while offering some assurance affecting the ability of the entity to properly maintain operations that sufficient funds will be on hand for normal cash flow throughout the life of the debt, purposes. 2) That adequate resources will be available to maintain any The cash contingency and reserves may only be expended upon improvements funded by the issuance of the debt. Included in approval of the Board of Supervisors. such analysis shall be discussion of debt ratio standards and debt

In the event a fund has attained a balance in excess of the service coverage ratios. balance requirements, those excess funds shall be budgeted for use in the next fiscal year only for nonrecurring expenditures, generally capital in nature.

F-43 POLICIES AND MANDATES

III Bond Insurance: This is an insurance policy purchased by an finance issuer or an underwriter for either an entire issue or specific maturities. It will guarantee the payment of principal and interest, (Continued) which in turn provides a higher credit rating and thus a lower borrowing cost for an issuer. The bond insurance company should be chosen through a competitive process. The basis for evaluating DEBT MANAGEMENT (Continued): interested companies should be an estimate of the greatest net

Authority to incur long-term debt is restricted to the Board of present value insurance benefit (present value of debt service Supervisors, except that such debt may also be authorized by the savings less insurance premium).

voters of Yuma County. The following outlines the County’s long- Arbitrage Liability Management: The County’s Financial term debt practices: Services Director shall maintain a system of record keeping and

Use of Financing Specialists: Consideration of long term reporting to meet the arbitrage rebate compliance requirements of

financing should be accomplished with consultants who are the federal tax code. This includes tracking investment earnings experienced local government financial advisors and bond on bond proceeds, using outside experts to assist in calculating counsel. Part of the responsibility of these experts is to provide rebate payments, preparing returns, and making payments in a the Board of Supervisors and County Management with options timely manner in order to preserve the tax exempt status of the and recommendations relative to the structuring of long-term debt. County’s outstanding debt issues. The County will structure its financing in such a way as to reduce or eliminate future arbitrage Selection of Professional Services: The County secures rebate liability wherever feasible and to insure that appropriate professional services that are required to develop and implement rebates of earnings in excess of established arbitrage limits are the County’s debt program. Professional services the County may made in a timely way. require include those of bond counsel, financial advisor, managing underwriters, credit agencies, escrow agents, trustees, printers, Maturing Structures: Repayment schedules should not extend and others. These services will be procured when in the best beyond the economic life of the project or equipment financed.

interest of the County by a competitive selection process. Short-Term Debt: Debt which maturity does not exceeds 12 Method of Sale: Debt issues of the County may be sold by months. Examples of appropriate use of short-term debt are:

competitive, negotiated, or private placement sale methods unless Interfund loans – used to deal with temporary cash shortages in otherwise limited by State law. The selected method of sale will be special revenue funds, primarily grant reimbursement agreements. the option which is expected to result in the lowest cost and most favorable terms given the financial structure used, market Temporary cash shortages for routine operations – used to meet conditions, and prior experience. The County will use the the routine operating expenses in the event of a temporary cash competitive sale method unless there are compelling reasons flow shortage is present due to the timing of tax receipts or other which indicate that a negotiated sale or private placement would expected revenues.

have a more favorable result due to prevailing conditions in the Natural disasters or extraordinary emergencies – in the event the current market. County may be required to borrow funds to cover expenses resulting from natural disasters or extraordinary emergencies.

F-44 POLICIES AND MANDATES

III IV finance Budget (Concluded)

DEBT MANAGEMENT (Concluded): TIME OF ADOPTION: Arizona Revised Statutes (A.R.S.) requires the County to prepare and adopt a balanced budget annually for Revolving Line of Credit: The County’s revolving line of credit is each individual governmental-type fund. Traditionally, the Board of as established in Arizona Revised Statute 11-604.01. Per Statute it Supervisors approves operating budgets before the third Monday in shall not exceed 45% of non-restricted operating revenue received July to allow sufficient time for the legal announcements and the prior year. This line of credit may be used to facilitate the hearings required for the adoption of the property tax levy on or County’s purchase of goods and services for which budget before the third Monday in August. authority has been provided by the Board of Supervisors.

Credit Purchases: Refers to credit and purchase card obligations BUDGETARY BASIS: The County prepares its budget with the that are typically extended directly by vendors (store credit). These accounting principles consistent with its financial reporting methods credit purchases are used to facilitate the County’s purchase of for all funds (except for Depreciation and Compensated Absences). goods and services for which budget authority has been provided For governmental-type funds the modified accrual basis of by the Board of Supervisors. The County’s departments may incur accounting is used. Revenues are recognized when available and these obligations when adhering to the established 1) Purchasing, measurable. Expenditure accruals and liabilities outstanding for 2) Credit Card, 3) Professional Services procurement policies. goods or services received on or prior to but are unpaid at June 30, The County’s Comprehensive Annual Financial Report (CAFR) and are set up to 60 days after the fiscal year end. All open Annual Budget describe the County’s debt obligations. The encumbrance’s lapse at fiscal year end. County’s goal is to maintain or improve its bond rating, to that end, For business-type funds the full accrual basis of accounting is used. prudent financial management policies will be adhered to in all Revenues are recorded when earned and expenses are recorded at areas. The Debt Management Policy should be reviewed annually the time liabilities are incurred, regardless of when the related cash and the County’s Financial Services Director is authorized to issue flow takes place. additional statements as necessary to clarify this policy. The budget consists of all funds subject to appropriation. Fiduciary funds appear in the County’s financial statements, but are not INDIRECT COSTS: It is the Board of Supervisors’ policy to described in the budget. recover from all qualified funds, costs incurred by the General Fund for services provided by central services departments of the County. Allocation is a permitted by law under OMB Circular A-87. “Cost principles for State and Local Governments”.

F-45 POLICIES AND MANDATES

PROPERTY TAX LIMITATION: The Arizona Constitution and budget State law specify a property tax levy limitation system. The system consists of two categories of levy; a limited levy known as the (continued) primary property tax levy and a number of unlimited levies referred to as secondary property tax levies.

BALANCED BUDGET: Arizona law (Title 42 of Arizona Revised Primary property tax levy: There is a strict limitation on how Statutes) generally requires the Board of Supervisors to adopt a much a County can levy as a primary property tax. ARS 42-17051 balanced budget annually. The primary property tax levy, when states this levy shall be limited to an increase of 2% over the prior added to all other available resources, must equal the County’s year’s maximum allowable primary levy, plus increases due to a estimated expenditures. In addition to complying with this net gain in property not taxed the previous year (new construction). Even if the County does not adopt the maximum mandate, the formula used to implement the County’s cash allowable primary levy from year to year, the 2% allowable balance policy protects the County from adopting budgets that will result in structural deficits in future years. increase will be based on the prior year’s maximum allowable

primary levy. The 2% increase applies to all taxable property.

EXPENDITURE LIMITATIONS: Article IX, Section 20.1 of the Secondary property tax levy: The County levies three Arizona State Constitution sets limits on County’s budget capacity. secondary property taxes: (1) Flood Control District, (2) Library

This limitation applies to all Arizona cities and counties. Generally, District Operations and (3) Library Districts Bond Repayments. the Board of Supervisors cannot authorize expenditures of local The County also has 168 Improvement Districts that contain a revenues in excess of the expenditure limitations determined secondary tax levy to pay for specific improvements and annually by the Arizona Economic Estimates Commission. maintenance that benefited those specific developments.

The limitation is based on the County’s actual expenditures in Not only is the dollar amount of the secondary property tax levy

1979-80, adjusted to reflect subsequent inflation and population unlimited, the actual full cash value of property that is used to growth. Not subject to this limit are items such as bond proceeds, determine the tax rate will be subject to changes in market value related debt service, interest earnings, special voter approved without a cap, unlike the primary tax levy which uses a legislated districts, certain highway user funds, federal funds, monies controlled assessment system. received pursuant to intergovernmental agreements, and State grants used for specific purposes. BUDGET MONITORING: The County’s administration monitors the County’s budget at various levels. Generally, the General and Constitutional Expenditure Limit $ 80,347,427 Special revenue funds are monitored at the categorical level Recommended Budget (Net of Exclusions) 53,642,033 (Personnel, Supplies and Services, and Capital Outlay). Debt and Amount below the Constitutional Limit $ 26,705,394 Internal Service funds are monitored at the fund level; and Capital Project funds are monitored by individual projects.

If permitted under ARS 42-17, budgets are modified throughout the fiscal year as unforeseen expenditures arise or anticipated resources dissipate

F-46 POLICIES AND MANDATES

The methodology used to create the priority ranking, evaluates budget each request against a uniform set of criteria. The criteria used to score and rank all department requests with impacts on the general (concluded) fund are as follows:

™ Strategic Plan (15) – does the request directly address a County APPROPRIATION TRANSFERS: The Board of Supervisors has Strategic Plan’s Goal, Objective and / or a Strategy; the strength established levels of approval authority relating to transfers of of addressing those goals, objectives and strategies and the appropriations made in the annual budget. consistency with the County’s current direction? For transfers between funds, except as listed below, Board of ™ Cost (15) - The associated costs over a three fiscal year period. Supervisors approval is required. ™ Core Values (10) – does the request directly address promoting one or more of the County’s five Core Values? For transfers between departments in the same fund, the County ™ Return on Investment (20) – does the request directly address Administrator may transfer amounts up to $20,000 between an increase in productivity; creation of new revenue generation; mutually requesting departments without Board approval. or potential future cost-avoidance (limited emphasis)? Transfers exceeding $20,000 in the same fund may be approved ™ Service Impact (15) – how services to the customer would be by the County Administrator if the amounts are used for the purposes originally approved by the Board of Supervisors. The impacted in three criteria: 1) expand services, 2) no significant impact / maintaining status quo and 3) avoid an undesired County Administrator can make no transfers from the Contingency reduction of service levels? or Operating Reserve accounts without Board approval. ™ Documentation of Resources Needed (10) – documentation of For transfers between line items within the same department and the resources needed and how the resources are to be fund, department heads may make any line item transfers within accounted for. their respective budgets. The exception is, transfers from ™ Documentation of Results Expected (10) – documentation of the personnel need Board approval (however, the County results expected requirements. Administrator may approve if the transfer is to purchase contract ™ Department priority (5) – Prioritized by respective department services to achieve the same purpose). head.

For transfers between capital improvement projects, the County Once all of the requests are rated and evaluated, they are placed Administrator may transfer amounts up to $20,000 between projects in the same capital projects fund without Board approval. into a table arrayed from the highest to lowest total rating. A cut-off line is drawn. This line is established based on the amount of The County Administrator can make no transfers from capital reserve accounts without Board approval. available resources; distinguished by both on-going and one-time in nature. Requests appearing above the line are included in the RANKING OF DEPARTMENT REQUESTS: To provide a level of Recommended Budget. The “Priority Ranking of Requests” confidence to County residents and the Board of Supervisors, the section lists out each of the individual rated items, score and Budget Review Team (BRT) assures that the Budget is based on ranking order. fair assessments from all departmental requests by prioritizing all department budget requests for the County, taken as a whole.

F-47 POLICIES AND MANDATES

v 3 years of the occupancy date. This payback period may be extended to as much as five years for phased projects, or for Housing projects providing jobs with wages that are at least at the average wage level in Arizona. assistance Incentives are considered for companies that provide health insurance for their employees and offer dependent coverage at The Board of Supervisors will administer housing assistance group rates. Also for those companies that provide wages that are programs to the extent resources are provided by the State and competitive with wages paid by similar industries in the region. Federal government. Incentives are in forms that leave value in the community (i.e. better skilled resident workers; tax base enhancements; strategic infrastructure expansion, etc.). economic Incentives are conditioned upon performance. Companies for development which incentives are considered shall execute a contractual commitment to ensure their compliance with job creation and/or capital investment, before any incentives may be provided. INCENTIVES: Yuma County’s unemployment rate and per capita The amount available for incentives is determined during the income continue to be far removed from State-wide averages. The budget process. County’s Strategic Plan calls for strategies to be created to assist with economic development. The Board of Supervisors has adopted an incentives policy as one strategy.

The stated goals of the policy are to induce private sector capital personnel investment, to diversify the economic base and to create quality jobs for Yuma County residents. Existing businesses that are expanding in or to Yuma County are eligible for incentives. EMPLOYEE COMPENSATION:

Incentives are not provided to prospects whose primary market for Pay for Performance. The Board of Supervisors has adopted a their products or services would be in Yuma County, if there are performance based salary adjustment policy applicable to the other existing businesses in Yuma County that provide substantially County’s Regular Step Pay Plan for employees. This policy the same product or service and are able to meet the local market anticipates a certain % of payroll being set aside annually to be demand. used by department heads to award meritorious work performance by employees. Incentives are only provided when they are needed to secure the proposed project; they are not made available when it is probable Step Based Merit Plan. The Board of Supervisors funds salaries for Superior Court employees via a traditional step-based merit plan. the business would relocate or expand in Yuma County without the County’s inducement. Market Based Compensation. It is the Board of Supervisors’ policy to maintain employee salaries at a level that is competitive in the The amount of any incentive shall be recouped through estimated market place Yuma County property tax and/or sales tax enhancements within

F-48 POLICIES AND MANDATES

viIi The goal statements include policies or expectations that are in- place and on-going as well as ones that will be undertaken within the next two years. Many of the goal statements listed do not

planning require specific budget increases: they are things that can be accommodated by adjusting the existing workload of the department, or can be accomplished by the private sector at the FISCAL FORECAST: Each January, the Board of Supervisors time of their submittal of specific projects for approval. conducts a workshop with all County elected officials and its management team. The purpose of the workshop is to consider the Land Use Goals: ; Encourage Agricultural & Rural Sustainability. County’s projected fiscal health for the next five years. The discussion is based upon a presentation made by the County ; Protect Existing Rural & Scenic Landscapes ; Maintain Land Use Compatibility Administrator. The presentation identifies estimated County ; Encourage Mixed Use Developments revenues, expenditures and fund balances for the five year period. ; To Protect Unique Assets

; Promote Land Use Designations, Uses and Plans That Minimize By the end of the workshop, County officials have a better understanding of the five year forecast and what resources may Impacts to the Yuma International Airport and Military Installations be available in the upcoming budget year to implement activities Open Space & Recreational Resources Goals: from the Strategic Plan, the Capital Improvement Plan, the ; Strengthen the Scope of the Yuma County Parks and Recreation Comprehensive Plan or other departmental initiatives. Department ; Expand Yuma County Parks and Recreation Department Resources CAPITAL IMPROVEMENTS PLAN: The Board of Supervisors ; Advocate Open Space and Recreational Resources Development annually adopts a 5 year Capital Improvements Plan (CIP) in conjunction with its adoption of an annual budget. The first year of Circulation Goals: the Capital Improvements Plan consists of those projects for which ; Support Existing Transportation & Aviation Plans the Board appropriates funds. The projects identified in the 4 ; Consider means of eliminating or limiting future airfield encroachment outlying years are to be considered projects that are scheduled to ; Improve the overall transportation level of service be implemented, but are subject to future appropriation decisions ; Support fiscal responsibility by investigating alternative funding by the Board. sources including fair share payments from the development community

2010 COMPREHENSIVE PLAN: It is the policy to maintain a Environmental Goals: long term Comprehensive Plan (also known as a General Plan) in ; Minimize Air Pollutants Generated by All Sources conformance with Arizona State law. The Plan has a 10 year ; Minimize Adverse Effects of Noise Pollution planning period and focuses on describing the desired physical ; Map Environmental Constraints development of the County. The complete plan is available from ; Support Existing Water Resource Plans & Programs ; Protect the Long Term Availability & Viability of Water Resources the County’s Department of Development Services and through its web site: (www.co.yuma.az.us/dds/ord/plans.htm.) ; Improve Management of Solid Waste Disposal, including reduction of illegal dumping (Dome Valley\Wellton).

F-49 POLICIES AND MANDATES

Each Primary Goal has a subset of department level Goals. These planning department level Goals are more specific than the Primary Goals and help express the aspects of the Primary Goal that are of (concluded) particular concern to the County. Department level goals are further broken down into Objectives and Strategies to link the STRATEGIC PLAN: The County’s Strategic Plan is a 4 year County’s plan of action and monitor our progress in achieving plan identifying (1) service expectations and (2) community Primary and department level Goals. The Expectations section of conditions to be achieved by the end of the four year period. The each department/district budget is tied to a Primary Goal, Newly adopted plan expires in fiscal year 2012. department level Goal, Objective, or Strategy.

The Strategic Plan is a document separate from the Annual

Budget, but they are inter-related. The expectations set forth in ORGANIZATIONAL EFFECTIVENESS: Yearly, departments the Strategic Plan are a key source for departments to identify their annual budget priorities. Departments want to make sure prepare written reports addressing the effectiveness and efficiency of their departments. For effectiveness, discussion they have budget authority to maintain or achieve the expectations relevant to their departments. focuses on service levels and community conditions. For

efficiency, departments describe the changing cost of providing The County’s Strategic Plan consists of five Primary Goals: services and productivity over time. To the extent data is available; departments are to show comparisons with other ™ Community Health, Safety, and Well-Being—To promote entities. Annual reports are prepared in accordance with the and enhance community health, safety, and well-being. recommendations of the Governmental Accounting Standards

™ County Resources—To maintain a strong financial base for Board for Service Efforts and Accomplishments reports. the organization and to assure there are adequate resources

to sustain operations and initiatives. Included are two sub- goals: 1) to provide services effectively and efficiently; and 2) to attract and retain a competent County Workforce.

™ Customer Satisfaction—To assure customer satisfaction by all those who use County services or facilities.

™ Economic Development—To promote the economic development of our community by diversifying our economic base and by securing quality employment opportunities for our citizens.

™ Public Awareness, Trust, & Participation—To establish a broad base of public awareness designed to involve and inform our citizens about County issues and to assure high levels of participation in, and trust of, County government.

F-50 PRIORITY RANKING OF REQUESTS

purpose of section criteria

The Priority Ranking process is a method to formulate the FY2009/10: Budget Review Team Priority Rating Points County’s functions and programs considered most important to Max Analysis reaching service goals and objectives in the current fiscal year. Rating Factor Pts It determines what goods and services will be delivered and to Low points Medium points High points Directly addresses Directly addresses what service group and at what cost. It is useful in the Indirectly a goal and a goal and translation of broad objectives into reasonable and practical Strategic Plan 15 addresses a goal or objective, but objective and operating guidelines. objective not a strategy strategy

A formal priority-setting system demonstrates an attempt to Cost 3 yrs: 0-$45k, $46-$90, $91-$130, $131-$175, $176-$220, 15 incorporate rational and professional objectivity into a resource (high to low) $221-$265, >$265k allocation process. Criteria are established to measure the a: Customer Service\satisfaction likelihood of goals and objectives being met with the requests. b: commitment to learn\change\improve Different programs and options are then identified and rated. Core Values 10 c: teamwork\cooperation\communication This provides policy makers information needed to determine d:focus on results the final allocation of resources. e: safety 10 - 40% 41 - 99% 100% or more Using this process allows for more objectivity, since the criteria Return on documented documented documented 20 is tangible and quantitative. Evaluation to ultimately conclude Investment financial return financial return financial return with a priority ranking list is as follows: for the County for the County for the County

No significant 1) Assess and measure each request on established Service Level To avoid reduced 15 To expand service Impact\maintains criteria Impact service level status quo 2) Rank each option by criticalness to fund. Documentation 3) Use the ranking to determine which options are the best fit for the fiscal year budget. of Resources 10 Minimal detail Credible detail Concrete detail Needed Documentation Of course, systems achieve varying levels of success and Credible of Results 10 Minimal metrics Concrete metrics require annual modifications to meet the best results. Some documentation modifications to the criteria were implemented for fiscal year Expected 2009-10. Dept's Priority 5 Top, 2nd, 3rd, 4th Total Points 100

F-51 PRIORITY RANKING OF REQUESTS

CRITERIA explanation (concluded)

The criteria listed on the previous page are used to rate and rank all department requests with impact on the general fund. A The following pages display the results of the Budget Review brief description of each criteria is provided below. Team’s (BRT) prioritizing of all department requests. The ranking process applies a uniform set of criteria to score the ¾ Strategic Plan (15) – does the request directly address a measure of each department’s request for additional General County Strategic Plan Goal, Objective and / or a Strategy; the Fund resources. The process is applied to requests for strength of addressing those goals, objectives and strategies additional personnel, new projects or programs, new supplies and services, capital outlay and any transfers as a result of and the consistency with the County’s current direction? ¾ Cost (15) – The associated costs over a three year period. other program shortfalls.

¾ Core Values (10) – does the request directly address

promoting one or more of the County’s five Core Values? The process was applied to requests that are General fund ¾ Return on Investment (20) – does the request directly related; it is in this fund that there is the most competition for a address an increase in productivity; creation of new revenue limited amount of resources.

generation; or potential future cost-avoidance (limited Once all the departments’ requests are rated, they are placed emphasis)? into a table from the highest total score to the lowest. A cut-off ¾ Service Impact (15) – how services to the customer would be line is drawn. This line is established based on the amount of impacted in three criteria: 1) improve or enhance services, 2) resources available both on-going and one-time in nature.

maintaining status quo and 3) deter an undesired reduction of Those requests falling above the line are included in the

service levels? Recommended Budget. ¾ Documentation of Resources Needed (10) – documentation of the resources needed and how the resources are to be A request falling below the line does not signify that it should be accounted for. deemed unimportant or without merit. It is the case of not ¾ Documentation of Results Expected (10) – documentation of enough resources available to meet all requests. the results expected. ¾ Department priority (5) – Prioritized by respective department The following schedule shows the priority ranking as a result of head. applying this rating system. A running total column is off to the right to show the total amounts of the programs requested. At

Note: There were 30 requests beyond the departments’ status the far right is a total column that shows a running total in

quo operations that were rated at a total single year dollar relation to where the line fell; ie what the cost is to move the line amount of $2,663,707. upward or downward.

F-52 PRIORITY RANKING OF REQUESTS

FISCAL YEAR 2009-10 DEPARTMENT REQUEST PRIORITIES - BY TOTAL SCORE GENERAL FUND, and GENERAL FUND RELATED Projects scoring 47 points or more are included in the Recommended Budget The Budget Review Team scored the Departments' requests based on the factors shown below. Descriptions of the factors appear in the summary.

ID# Department Description Cost Priority Results Total Pts. Total Return on Invesment Resources Core Values Service Level Strategic Plan Running Total Total Running Documentation Documentation Cost (Illustrative) 1 Public Defender Capital Atty (FTG) 15 0 4 15 7 7 7 5 128,456 60 128,456 2 Public Defender Legal Secretary III (FTG) 15 6 4 10 7 7 7 3 43,577 59 172,033 3 Fiduciary Indigent burial Specialist 15 9 4 10 4 3 7 5 54,749 57 226,782 4 Superior Court Collections Specialist 10 6 4 15 4 8 7 2 46,446 56 273,228 5 Superior Court Executive Assistant 7 12 4 0 10 8 7 5 20,688 53 293,916 6 Juvenile Court Time Keeping System 4 15 8 3 4 7 5 5 7,978 51 301,894 7 Sheriff Deputy 15 6 6 0 15 3 3 1 56,466 49 358,360 8 Assessor Appraiser I 12 9 4 6 4 4 3 5 51,301 47 409,661 9 Sheriff - Medical Examiner Part time Medical Examiner Investigator 4 12 8 0 11 3 3 5 38,130 46 447,791 10 Superior Court Web-Based Collection Services 10 15 4 5 3 5 3 0 36,660 45 484,451 11 Assessor Appraiser I 12 9 4 5 3 4 3 3 51,301 43 535,752 12 Assessor Appraiser I 12 9 4 4 2 4 3 2 51,301 40 587,053 13 Sheriff Deputies (4 - Traffic Safety) 15 0 6 0 12 2 2 2 379,065 39 966,118 14 Superior Court Computer Technician 1 9 6 0 5 8 7 3 50,192 39 1,016,310 15 Superior Court Laptops 4 15 4 0 4 6 5 0 1,900 38 1,018,210 16 Assessor Appraiser II 12 9 4 3 1 4 3 1 55,331 37 1,073,541 17 Sheriff Deputies (8 - Priority Response) 15 0 6 0 4 3 3 5 754,759 36 1,828,300 18 Assessor Vehicle 1 15 4 0 7 2 7 0 20,000 36 1,848,300 19 Assessor Vehicle 1 15 4 0 7 2 7 0 25,000 36 1,873,300 20 Legal Defender Legal Office Supervisor 8 3 4 3 5 3 3 5 66,484 34 1,939,784 21 Legal Defender Legal Secretary III 8 6 4 3 4 3 3 3 54,584 34 1,994,368 22 Superior Court JAVS & Courtroom Electronics 4 15 4 0 5 4 1 0 6,000 33 2,000,368 23 Sheriff Deputies (6 - Reduce violent crime) 15 0 6 0 4 2 2 3 568,597 32 2,568,965 24 Legal Defender Legal Secretary III 8 6 4 3 3 3 3 2 54,584 32 2,623,549 25 Adult Probation Furniture 0 15 2 0 7 4 0 1 8,038 29 2,631,587 26 Superior Court Diskkeeper software 1 15 2 0 2 4 3 1 3,240 28 2,634,827 27 Public Defender Travel 0 15 2 0 5 2 2 2 3,000 28 2,637,827 28 Superior Court Storage Area Network 1 15 2 0 2 4 3 0 21,560 27 2,659,387 29 Constable 2 Travel 0 15 2 0 2 0 0 5 2,420 24 2,661,807 30 Constable 2 Computer/printer 0 15 2 0 2 0 0 3 1,900 22 2,663,707

F-53 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } General Fund $ 14,467,797 $ 70,045,160 $ 4,147,807 $ 59,667,614 $ 10,050,765 $ 18,942,385 $ 67,437,439 $ - 18,942,385 $ 86,379,824 General Fund 0100 14,004,049 69,610,662 3,832,198 59,234,961 10,050,765 18,161,183 67,437,439 - 18,161,183 85,598,622 Liability Self-Insurance Account 2329 463,748 434,498 315,609 432,653 - 781,202 - - 781,202 781,202

Special Revenue Funds Adult Probation Adult Probation Drug Grant 2228 2,609 47,231 - 46,950 - 2,890 51,804 - 2,890 54,694 Community Punishment 2229 90,380 86,741 - 85,811 - 91,310 87,409 - 91,310 178,719 Intensive Probation 2230 31,709 1,309,889 201,655 1,423,030 - 120,223 1,251,809 201,655 120,223 1,573,687 Probation Subsidy 2231 268,840 404,556 - 372,114 - 301,282 412,859 92,400 301,282 806,541 DrugCourt Evaluation 2283 (10) 10 ------State Aid Enhancement 2288 11,597 1,313,367 94,727 1,405,107 - 14,584 1,489,569 94,727 14,584 1,598,880 DrugTreatment & Education 2309 13,560 119,548 - 124,477 - 8,631 126,555 - 8,631 135,186 Drug Court Planning 2310 60,683 181,468 217,429 - 24,722 181,170 - 24,722 205,892 Intensive Probation Supervision (JCEF) 2321 10,229 298,852 - - 296,382 12,699 298,852 - 12,699 311,551 Extra Probation Services 2322 103,966 79,130 - 84,360 - 98,736 78,107 - 98,736 176,843 Probation Interstate Comp 2323 20,524 3,420 - 579 - 23,365 3,420 - 23,365 26,785 Adult Global Positioning System 2333 86 2,893 - 2,937 - 42 2,893 - 42 2,935

Assessor Assessor's Fund 2202 603,235 25,000 - 43,622 580,000 4,613 100,000 - 4,613 104,613 Attorney State Attorney Drug Enforcement 2207 (7,062) 253,787 103,219 349,944 - - 246,725 110,066 - 356,791 Crime Victim Comp Grant 2209 66,558 93,966 - 91,666 - 68,858 93,966 - 68,858 162,824 Witness Program 2210 69,788 240,129 114,892 412,144 - 12,665 242,069 162,027 12,665 416,761 Federal Victim Comp Grant 2223 20,841 35,687 - 35,687 - 20,841 35,687 - 20,841 56,528 Bad Check Fund 2225 (1) 23,422 27,567 50,988 - - 28,947 27,952 - 56,899 HIDTA Grant (SBA) 2227 10,449 198,466 - 198,466 - 10,449 227,216 - 10,449 237,665 Anti-Racketeering Fund 2235 266,683 167,000 - 10,000 125,097 298,586 147,000 - 298,586 445,586 Federal Revenue Asset Sharing 2277 10,944 300 - - - 11,244 300 - 11,244 11,544 Federal Justice Asset Sharing 2280 12,481 200 - 1,000 - 11,681 200 - 11,681 11,881 ACJC Domestic 2284 1,475 36,275 6,883 44,633 ------Anti-Gang Enforcement 2285 1 - - 1 ------Somerton Anti-racketeering 2289 37 100 - 137 ------Crime Prosecution Enhancement 2290 175,310 186,336 - 139,604 66,536 155,506 163,846 - 155,506 319,352 Community Prosection 2298 (1) 1 ------State Restitution 2330 73,350 21,500 - 15,000 - 79,850 16,500 - 79,850 96,350 Federal Victim Services 2331 ------2,700 - - 2,700 Victims Compensation Fund 2335 - 8,987 - - - 8,987 2,500 - 8,987 11,487 Federal Justice Asset Sharing - Welton 2337 12,895 150 - 4,996 - 8,049 100 - 8,049 8,149

F-54 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } General Fund $ 66,311,416 $ 7,968,549 $ 11,799,859 $ 300,000 $ 86,379,824 $ 2,095,222 $ (4,747,304) - $ 14,195,081 General Fund 0100 65,530,214 7,968,549 11,799,859 300,000 85,598,622 2,095,222 (3,966,102) - 14,195,081 Liability Self-Insurance Account 2329 781,202 - - - 781,202 - (781,202) - -

Special Revenue Funds Adult Probation Adult Probation Drug Grant 2228 51,645 - - 3,049 54,694 - 159 - 3,049 Community Punishment 2229 86,192 - - 92,527 178,719 - 1,217 - 92,527 Intensive Probation 2230 1,479,169 - - 94,518 1,573,687 - (25,705) - 94,518 Probation Subsidy 2231 471,916 - - 334,625 806,541 - 33,343 - 334,625 DrugCourt Evaluation 2283 ------State Aid Enhancement 2288 1,565,462 - - 33,418 1,598,880 - 18,834 - 33,418 DrugTreatment & Education 2309 126,341 - - 8,845 135,186 - 214 - 8,845 Drug Court Planning 2310 181,337 - - 24,555 205,892 - (167) - 24,555 Intensive Probation Supervision (JCEF) 2321 - 296,382 - 15,169 311,551 - 2,470 - 15,169 Extra Probation Services 2322 77,701 - - 99,142 176,843 - 406 - 99,142 Probation Interstate Comp 2323 700 - - 26,085 26,785 - 2,720 - 26,085 Adult Global Positioning System 2333 2,935 - - 2,935 - (42) - - Assessor Assessor's Fund 2202 26,971 - - 77,642 104,613 - 73,029 - 77,642

Attorney State Attorney Drug Enforcement 2207 353,788 - - 3,003 356,791 - 3,003 - 3,003 Crime Victim Comp Grant 2209 91,666 - - 71,158 162,824 - 2,300 - 71,158 Witness Program 2210 416,761 - - - 416,761 - (12,665) - - Federal Victim Comp Grant 2223 35,687 - - 20,841 56,528 - - - 20,841 Bad Check Fund 2225 56,899 - - - 56,899 - - - - HIDTA Grant (SBA) 2227 227,858 - - 9,807 237,665 - (642) - 9,807 Anti-Racketeering Fund 2235 13,299 119,879 - 312,408 445,586 - 13,822 - 312,408 Federal Revenue Asset Sharing 2277 11,544 - - - 11,544 - (11,244) - - Federal Justice Asset Sharing 2280 11,881 - - - 11,881 - (11,681) - - ACJC Domestic 2284 ------Anti-Gang Enforcement 2285 ------Somerton Anti-racketeering 2289 ------Crime Prosecution Enhancement 2290 120,061 199,275 - 16 319,352 - (155,490) - 16 Community Prosection 2298 ------State Restitution 2330 15,000 - - 81,350 96,350 - 1,500 - 81,350 Federal Victim Services 2331 2,700 - - - 2,700 - - - - Victims Compensation Fund 2335 6,000 - - 5,487 11,487 - (3,500) - 5,487 Federal Justice Asset Sharing - Welton 2337 8,149 - - - 8,149 - (8,049) - -

F-55 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } Clerk of Superior Court Expedited Child Support 2213 24,686 20,920 - 23,899 - 21,707 21,236 - 21,707 42,943 Child Support Automation 2214 1,721 48 - - - 1,769 - - 1,769 1,769 Clerk's Fund 2216 77,753 39,010 - 49,631 - 67,132 39,010 - 67,132 106,142 Spousal Maint Enforcement 2218 33,843 5,960 - - - 39,803 6,217 - 39,803 46,020 National Crime History I 2314 1 - - 1 ------Development Services Flood Control Zone #1 2239 3,552 290 - - - 3,842 500 - 3,842 4,342 Road Fund 2251 1,064,298 40,000 - - - 1,104,298 - - 1,104,298 1,104,298 HURF - DDS 2252 12,534,285 5,939,641 - 4,261,309 - 14,212,617 6,600,807 - 14,212,617 20,813,424 County Flood Control District 2295 10,128,511 4,089,608 - 1,898,375 - 12,319,744 5,593,308 - 12,319,744 17,913,052 CDBG 2296 40,654 160,344 - 200,998 - - 512,570 - - 512,570 SETIF Grant San Luis POE 2311 ------

Emergency Services Other Grants 2334 (2,761) 57,591 - 22,000 - 32,830 447,560 - 32,830 480,390 Health (public) Health Services 2260 2,711,793 6,807,138 786,898 7,473,370 585,629 2,246,830 6,811,399 786,898 2,246,830 9,845,127 Rabies Control 2264 43,571 51,500 385,629 480,700 - - 56,500 424,200 - 480,700 Housing Home Investment 2269 (2,206) 281,668 - 279,462 - - 279,462 - - 279,462 Public Housing 2270 385 (385) ------Public Housing 2271 26,561 - - 8,730 - 17,831 - - 17,831 17,831 Conventional 13-6-PHA 2273 385,855 1,243,574 - 1,294,563 - 334,866 1,243,574 - 334,866 1,578,440 Section 8 Voucher Program 2274 620,571 2,269,397 - 2,275,924 - 614,044 2,269,397 - 614,044 2,883,441 Water Co. 13-6 2275 484,739 129,922 - 133,768 - 480,893 129,922 - 480,893 610,815 Justice Court Justice Court Enhancement Fees 2317 594,370 356,309 2,056 310,715 24,226 617,794 356,309 2,056 617,794 976,159 Justice Court 1 1100 254,726 273,593 2,056 256,637 12,226 261,512 273,593 2,056 261,512 537,161 Justice Court 2 1101 105,321 34,936 - 44,905 6,000 89,352 34,936 - 89,352 124,288 Justice Court 3 1102 234,323 47,780 - 9,173 6,000 266,930 47,780 - 266,930 314,710 Juvenile Court Family Counseling 2212 6,150 24,312 - 24,012 - 6,450 24,412 - 6,450 30,862 Juvenile Probation Fees 2232 46,358 193,847 - 206,579 - 33,626 240,709 - 33,626 274,335 Juvenile Crime reduction (JCRF) 2233 120 34,550 - 34,670 - - 34,550 - - 34,550 Juvenile Restitution 2240 8,737 13,350 - 13,350 - 8,737 12,900 - 8,737 21,637 Juvenile Detention Education 2242 64,804 299,980 - 291,926 - 72,858 309,639 - 72,858 382,497 Juvenile Safe Schools 2244 (8,196) 141,213 - 138,727 - (5,710) 150,053 - (5,710) 144,343 Juvenile Charter School 2245 332,399 673,501 - 676,952 - 328,948 670,778 - 328,948 999,726 Juvenile Victim Rights 2246 251 17,000 - 17,251 - - 17,078 - - 17,078

F-56 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } Clerk of Superior Court Expedited Child Support 2213 25,025 - - 17,918 42,943 - (3,789) - 17,918 Child Support Automation 2214 164 - - 1,605 1,769 - (164) - 1,605 Clerk's Fund 2216 61,889 - - 44,253 106,142 - (22,879) - 44,253 Spousal Maint Enforcement 2218 - - - 46,020 46,020 - 6,217 - 46,020 National Crime History I 2314 ------Development Services Flood Control Zone #1 2239 - - - 4,342 4,342 - 500 - 4,342 Road Fund 2251 - - - 1,104,298 1,104,298 - - - 1,104,298 HURF - DDS 2252 18,257,297 - 1,000,000 1,556,127 20,813,424 - (11,656,490) - 2,556,127 County Flood Control District 2295 14,830,839 - 90,000 2,992,213 17,913,052 - (9,237,531) - 3,082,213 CDBG 2296 512,570 - - - 512,570 - - - - SETIF Grant San Luis POE 2311 ------Emergency Services Other Grants 2334 445,561 - 34,829 480,390 1,999 - 34,829 Health (public) Health Services 2260 8,286,270 424,200 - 1,134,657 9,845,127 - (1,112,173) - 1,134,657 Rabies Control 2264 480,700 - - - 480,700 - - - - Housing Home Investment 2269 279,462 - - - 279,462 - - - - Public Housing 2270 ------Public Housing 2271 - - - 17,831 17,831 - - - 17,831 Conventional 13-6-PHA 2273 1,302,649 - - 275,791 1,578,440 - (59,075) - 275,791 Section 8 Voucher Program 2274 2,552,196 - - 331,245 2,883,441 - (282,799) - 331,245 Water Co. 13-6 2275 135,334 - - 475,481 610,815 - (5,412) - 475,481

Justice Court Justice Court Enhancement Fees 2317 309,671 12,113 - 654,375 976,159 - 36,581 - 654,375 Justice Court 1 1100 256,392 6,113 - 274,656 537,161 - 13,144 - 274,656 Justice Court 2 1101 45,705 3,000 - 75,583 124,288 - (13,769) - 75,583 Justice Court 3 1102 7,574 3,000 - 304,136 314,710 - 37,206 - 304,136 Juvenile Court Family Counseling 2212 24,012 - - 6,850 30,862 - 400 - 6,850 Juvenile Probation Fees 2232 272,856 - - 1,479 274,335 - (32,147) - 1,479 Juvenile Crime reduction (JCRF) 2233 33,950 - - 600 34,550 - 600 - 600 Juvenile Restitution 2240 12,900 - - 8,737 21,637 - - - 8,737 Juvenile Detention Education 2242 284,340 - - 98,157 382,497 - 25,299 - 98,157 Juvenile Safe Schools 2244 138,883 - - 5,460 144,343 - 11,170 - 5,460 Juvenile Charter School 2245 770,674 - - 229,052 999,726 - (99,896) - 229,052 Juvenile Victim Rights 2246 17,078 - - - 17,078 - - - -

F-57 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } Juvenile Court - Continued State Aid State Supreme 2247 22,959 723,482 - 720,482 - 25,959 774,281 - 25,959 800,240 Court Appointed Specialist (CASA) 2248 602 103,866 - 104,468 - - 104,541 - - 104,541 Court Improvement 2249 (90) 24,890 - 24,800 - - 26,046 - - 26,046 Juvenile Risk Management 2250 173 - - 173 ------Juvenile Case Processing 2254 (3) 3 ------Chronic Incorrigible 2255 6,301 154 - - - 6,455 154 - 6,455 6,609 Juvenile Court Charter School 2256 46 - - 46 ------No Child Left Behind 2257 3,737 54,721 - 51,688 - 6,770 53,387 - 6,770 60,157 Juvenile Probation 2259 33,206 102,008 - 118,581 - 16,633 114,795 - 16,633 131,428 Juvenile Drug Court Planning 2261 32,156 22 - - - 32,178 - - 32,178 32,178 Juvenile Drug Court Education 2262 478 46,652 - 46,452 - 678 43,462 - 678 44,140 Juvenile Intensive Probation (JIPS) 2265 21,661 1,044,084 - 1,039,384 - 26,361 1,113,002 - 26,361 1,139,363 Juvenile Diversion Intake 2266 44,315 635,396 - 631,896 - 47,815 682,311 - 47,815 730,126 Juvenile Diversion Programs 2267 7,463 133,757 - 132,857 - 8,363 151,679 - 8,363 160,042 Juvenile Treatment 2268 15,991 364,876 - 363,076 - 17,791 409,456 - 17,791 427,247 Juvenile Justice Dept Program 2340 - 4,086 - 4,086 ------Legal & Public Defenders Public Defender Training 2326 9,523 4,855 - 8,168 - 6,210 8,123 - 6,210 14,333 Public Defender 1400 7,062 1,755 - 811 - 8,006 5,123 - 8,006 13,129 Legal Defender 2000 2,461 3,100 - 7,357 - (1,796) 3,000 - (1,796) 1,204 Indigent Dependency 2241 1,781 22 - - - 1,803 11 - 1,803 1,814 AZ Crim. Justice Comm. (ARRA) 2342 ------18,387 - - 18,387 Library Library District 2276 6,688,032 10,524,549 - 6,634,251 3,582,413 6,995,917 10,736,484 - 6,995,917 17,732,401 Library District LSCA Grants 2312 3,384 83,179 - 74,578 - 11,985 82,812 - 11,985 94,797 Library District Other Grants 2313 83,310 68,765 - 106,122 - 45,953 85,304 - 45,953 131,257 Public works Waste Tire 2204 305,157 292,948 - 347,912 - 250,193 275,930 - 250,193 526,123 HURF Fund 2253 4,791,366 7,853,193 - 8,219,596 - 4,424,963 8,053,193 - 4,424,963 12,478,156 Other Grants 2332 (543) 543 ------Recorder Recorder's Fund 2205 942,371 155,950 - 170,777 - 927,544 155,950 - 927,544 1,083,494 School Superintendent School Superintendent 2281 352,840 866,898 - 866,898 - 352,840 772,450 - 352,840 1,125,290 Sheriff - Administration Crime Justice Enhancement 2208 375 - - 375 ------JAA Grant 2243 (1) 1 ------Sheriff - Federal Justice 2278 27,423 1,000 - 3,000 - 25,423 1,000 - 25,423 26,423 Narcotic EnForcement 2299 34,890 200,355 53,964 218,581 - 70,628 200,355 57,890 70,628 328,873

F-58 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } Juvenile Court - Continued State Aid State Supreme 2247 737,491 - - 62,749 800,240 - 36,790 - 62,749 Court Appointed Specialist (CASA) 2248 104,541 - - - 104,541 - - - - Court Improvement 2249 26,046 - - - 26,046 - - - - Juvenile Risk Management 2250 ------Juvenile Case Processing 2254 ------Chronic Incorrigible 2255 - - - 6,609 6,609 - 154 - 6,609 Juvenile Court Charter School 2256 ------No Child Left Behind 2257 52,825 - - 7,332 60,157 - 562 - 7,332 Juvenile Probation 2259 118,554 - - 12,874 131,428 - (3,759) - 12,874 Juvenile Drug Court Planning 2261 32,178 - - - 32,178 - (32,178) - - Juvenile Drug Court Education 2262 42,979 - - 1,161 44,140 - 483 - 1,161 Juvenile Intensive Probation (JIPS) 2265 1,064,877 - - 74,486 1,139,363 - 48,125 - 74,486 Juvenile Diversion Intake 2266 666,704 - - 63,422 730,126 - 15,607 - 63,422 Juvenile Diversion Programs 2267 149,556 - - 10,486 160,042 - 2,123 - 10,486 Juvenile Treatment 2268 412,742 - - 14,505 427,247 - (3,286) - 14,505 Juvenile Justice Dept Program 2340 ------

Legal & Public Defenders Public Defender Training 2326 11,869 - - 2,464 14,333 - (3,746) - 2,464 - Public Defender 1400 10,665 - 2,464 13,129 - (5,542) - 2,464 Legal Defender 2000 1,204 - - 1,204 - 1,796 - - Indigent Dependency 2241 - - - 1,814 1,814 - 11 - 1,814 AZ Crim. Justice Comm. (ARRA) 2342 18,387 - - - 18,387 - - - - Library Library District 2276 7,957,804 3,310,225 - 6,464,372 17,732,401 - (531,545) - 6,464,372 Library District LSCA Grants 2312 94,797 - - - 94,797 - (11,985) - - Library District Other Grants 2313 85,304 - - 45,953 131,257 - - - 45,953 Public works Waste Tire 2204 311,504 - - 214,619 526,123 - (35,574) - 214,619 HURF Fund 2253 10,459,287 - 1,270,000 748,869 12,478,156 - (2,406,094) - 2,018,869 Other Grants 2332 ------Recorder Recorder's Fund 2205 135,825 - - 947,669 1,083,494 - 20,125 - 947,669 School Superintendent School Superintendent 2281 772,450 - - 352,840 1,125,290 - - - 352,840

Sheriff - Administration Crime Justice Enhancement 2208 ------JAA Grant 2243 ------Sheriff - Federal Justice 2278 26,423 - - - 26,423 - (25,423) - - Narcotic EnForcement 2299 266,817 - - 62,056 328,873 - (8,572) - 62,056

F-59 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } Sheriff - Administration - Continued DrugTask Force 2302 121,962 335,446 - 457,408 - - 283,206 - - 283,206 Local law Enforcement Grant 2303 3,228 - - - - 3,228 - - 3,228 3,228 Stop Violence Against Women 2305 168 - - 168 ------Sheriff's Other Grants 2306 42,636 623,590 - 666,226 - - 1,737,275 - - 1,737,275 National Crime History III 2316 2,656 - - - - 2,656 10 - 2,656 2,666 Sheriff - Jail District Jail Enhancement 2237 (95,196) 292,961 - 256,009 - (58,244) 343,995 - (58,244) 285,751 Inmate Health Services 2238 4,278 7,331 - 7,215 - 4,394 7,739 - 4,394 12,133 Detention Facility Commission 2286 453,432 325,495 - 384,505 - 394,422 406,803 - 394,422 801,225 Yuma County Jail District 2300 3,108,067 13,099,429 6,311,558 17,188,808 2,731,080 2,599,166 13,286,757 8,994,307 2,599,166 24,880,230 Other Jail Grants 2308 95,398 50,530 - 81,239 - 64,689 78,300 - 64,689 142,989 Bureau of Justice Assistance 2338 (1,661) 452,004 - 55,409 - 394,934 451,999 - 394,934 846,933 Superior Court Case Processing Assist - Sup Crt 2206 (1,449) 1,449 ------Conciliation Court 2211 404 67,937 - 68,341 - - 67,125 - - 67,125 Domestic Relations 2217 108,744 9,687 - 56,078 - 62,353 9,687 - 62,353 72,040 JCEF Time Payment 2222 14,908 111,656 - 78,966 - 47,598 111,656 - 47,598 159,254 Law Library 2224 102,139 83,652 - 76,624 - 109,167 85,044 - 109,167 194,211 Aztec Field Training 2234 1,415 25,118 - 25,138 - 1,395 25,118 - 1,395 26,513 State Supreme Court - ADRF 2293 159 (159) ------Supreme Court Enhancement Fees 2324 25,547 30,976 - - - 56,523 38,144 - 56,523 94,667 Superior Court Case 2325 128,277 119,585 24,226 201,638 - 70,450 126,146 12,113 70,450 208,709 Victims Location Fund 2336 - 2,162 - - - 2,162 - - 2,162 2,162 Childrens Issue Education Fund 2339 5,994 23,567 - 12,585 - 16,976 23,567 - 16,976 40,543 Judicial Workload Case Mgmt Model 2341 - 30,000 - 15,000 - 15,000 - - 15,000 15,000 Other Court Related Funds (Shared) Child Support EnForcement 2215 91,227 154,791 - 151,931 - 94,087 157,410 - 94,087 251,497 Clerk of Superior Court Fund 900 - 66,507 - 66,507 - - 68,762 - - 68,762 Superior Court 1000 91,227 88,284 - 85,424 - 94,087 88,648 - 94,087 182,735 IV-D Case Processing 2318 3,517 413 25,181 26,193 - 2,918 200 25,541 2,918 28,659 Clerk of Superior Court 900 - - 25,181 26,193 - (1,012) - 25,541 (1,012) 24,529 Superior Court 1000 3,517 413 - - - 3,930 200 - 3,930 4,130 Fill the Gap 2319 387,559 280,647 151,604 543,368 - 276,442 174,865 255,054 276,442 706,361 Attorney 800 60,954 96,754 - 117,556 - 40,152 1,820 123,246 40,152 165,218 Clerk of Superior Court 900 66,579 - - 45,957 - 20,622 25,957 - 20,622 46,579 Superior Court 1000 1,323 106,000 151,604 208,072 - 50,855 106,000 131,808 50,855 288,663 Public Defender 1400 258,703 77,893 - 171,783 - 164,813 41,088 - 164,813 205,901 Local Court Assistance 2221 26,941 179,134 - 44,221 151,604 10,250 166,582 - 10,250 176,832 Clerk of Superior Court 900 - 44,221 - 44,221 - - 45,024 - - 45,024 Superior Court 1000 26,941 134,913 - - 151,604 10,250 121,558 - 10,250 131,808

F-60 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } Sheriff - Administration - Continued DrugTask Force 2302 283,206 - - - 283,206 - - - - Local law Enforcement Grant 2303 - - - 3,228 3,228 - - - 3,228 Stop Violence Against Women 2305 ------Sheriff's Other Grants 2306 1,737,275 - - - 1,737,275 - - - - National Crime History III 2316 - - - 2,666 2,666 - 10 - 2,666 Sheriff - Jail District Jail Enhancement 2237 285,751 - - - 285,751 - 58,244 - - Inmate Health Services 2238 12,133 - - - 12,133 - (4,394) - - Detention Facility Commission 2286 331,302 - - 469,923 801,225 - 75,501 - 469,923 Yuma County Jail District 2300 19,677,537 2,732,381 - 2,470,312 24,880,230 - (128,854) - 2,470,312 Other Jail Grants 2308 84,611 - - 58,378 142,989 - (6,311) - 58,378 Bureau of Justice Assistance 2338 451,999 - - 394,934 846,933 - - - 394,934 Superior Court Case Processing Assist - Sup Crt 2206 ------Conciliation Court 2211 67,125 - - - 67,125 - - - - Domestic Relations 2217 46,996 - - 25,044 72,040 - (37,309) - 25,044 JCEF Time Payment 2222 84,095 - - 75,159 159,254 - 27,561 - 75,159 Law Library 2224 90,200 - - 104,011 194,211 - (5,156) - 104,011 Aztec Field Training 2234 25,134 - - 1,379 26,513 - (16) - 1,379 State Supreme Court - ADRF 2293 ------Supreme Court Enhancement Fees 2324 94,667 - - - 94,667 - (56,523) - - Superior Court Case 2325 103,158 - - 105,551 208,709 - 35,101 - 105,551 Victims Location Fund 2336 - - 2,162 2,162 - - 2,162 Childrens Issue Education Fund 2339 15,000 - 25,543 40,543 8,567 - 25,543 Judicial Workload Case Mgmt Model 2341 15,000 - - 15,000 (15,000) - - Other Court Related Funds (Shared) Child Support EnForcement 2215 153,166 - - 98,331 251,497 - 4,244 - 98,331 Clerk of Superior Court Fund 900 68,093 - - 669 68,762 - 669 - 669 Superior Court 1000 85,073 - - 97,662 182,735 - 3,575 - 97,662 IV-D Case Processing 2318 25,597 - - 3,062 28,659 - 144 - 3,062 Clerk of Superior Court 900 25,597 - - (1,068) 24,529 - (56) - (1,068) Superior Court 1000 - - - 4,130 4,130 - 200 - 4,130

Fill the Gap 2319 564,671 - - 141,690 706,361 - (134,752) - 141,690 Attorney 800 165,218 - - - 165,218 - (40,152) - - Clerk of Superior Court 900 46,579 - - - 46,579 - (20,622) - - Superior Court 1000 214,538 - - 74,125 288,663 - 23,270 - 74,125 Public Defender 1400 138,336 - - 67,565 205,901 - (97,248) - 67,565 Local Court Assistance 2221 45,024 131,808 - - 176,832 - (10,250) - - Clerk of Superior Court 900 45,024 - - - 45,024 - - - - Superior Court 1000 - 131,808 - - 131,808 - (10,250) - -

F-61 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } Other Court Related Funds (Shared) - Continued Juvenile Account Incentive 2327 11,064 26,466 3,864 30,315 - 11,079 26,862 2,960 11,079 40,901 County Attorney 801 1,540 1,015 - 1,000 - 1,555 6,816 - 1,555 8,371 Juvenile Court - Administration 1700 9,524 25,451 3,864 29,315 - 9,524 20,046 2,960 9,524 32,530 Southwest Border Grant 2320 29,543 - - - 29,543 - - - - - General Revenues 0000 19,245 - - - 19,245 - - - - - Public Defender 1400 222 - - - 222 - - - - - Legal Defender 2000 10,076 - - - 10,076 - - - - - Treasurer Treasurers Information 2201 103,006 8,308 - - - 111,314 12,500 - 111,314 123,814

Other General County Funds Capital Projects Sales Tax 4402 8,872,915 190,087 115,571 - 9,178,573 - - - - - WorkForce Investment Act (WIA) 2291 32,579 4,944,643 - 4,977,222 - - 4,905,638 - - 4,905,638 Help America Vote Act 2203 3,052 9,621 - 12,673 - - 5,000 - - 5,000 Total All Special Revenue Funds 58,265,373 72,805,480 8,409,494 70,583,121 17,351,083 51,546,143 77,514,834 11,249,846 51,546,143 140,310,823 Improvement Districts Southern Sands Mobil 92-4 1801 317 4,362 - 3,196 - 1,483 3,341 - 1,483 4,824 Foothills Mobile Estates-Unit 20 1802 8,538 3,966 - 5,683 - 6,821 3,166 - 6,821 9,987 Castil del Prado (93-3) 1803 265 500 - 448 - 317 500 - 317 817 Fortuna Del Oro (96-2) 1804 395 - - - - 395 - - 395 395 Tamarack Phase I (96-4) 1805 6,294 - - - - 6,294 - - 6,294 6,294 Tamarack Phase II (96-6) 1806 6,329 - - - - 6,329 - - 6,329 6,329 Amistad Estates-Unit II (94-7) 1807 1,123 2,373 - 2,278 - 1,218 2,373 - 1,218 3,591 Hyder Valley 1808 (730) - - - - (730) - - (730) (730) Casa Del Sol Phase I (96-1) 1810 7,980 - - - - 7,980 - - 7,980 7,980 Amistad Estates (92-3) 1811 1,015 4,124 - 4,004 - 1,135 4,124 - 1,135 5,259 Arcadia Meadows 1812 558 1,870 - 1,828 - 600 1,870 - 600 2,470 Buntin Estates 1813 936 3,386 - 3,099 - 1,223 3,157 - 1,223 4,380 Casa Manana Mobile Estates 1814 814 4,700 - 4,564 - 950 4,833 - 950 5,783 Crane Annex 1815 310 1,189 - 1,163 - 336 1,181 - 336 1,517 Crane Subdivision 1816 318 1,117 - 1,122 - 313 1,139 - 313 1,452 Collins Country Manor 1817 3,559 13,534 - 14,216 - 2,877 15,237 - 2,877 18,114 Country Roads 1818 8,368 13,880 - 15,126 - 7,122 13,880 - 7,122 21,002 Debra Jean Estates 1819 1,264 2,897 - 2,616 - 1,545 2,698 - 1,545 4,243 Del Oro Mobile Estates 1820 1,135 5,161 - 4,956 - 1,340 5,161 - 1,340 6,501 Del Sur Estates-Units 1 & 2 1821 28,526 - - 4,571 - 23,955 - - 23,955 23,955 Desert Grove Mobile Est-# 1,2,3 1822 1,287 1,922 - 2,034 - 1,175 1,922 - 1,175 3,097

F-62 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } Other Court Related Funds (Shared) - Continued Juvenile Account Incentive 2327 36,339 - - 4,562 40,901 - (6,517) - 4,562 County Attorney 801 6,776 - - 1,595 8,371 - 40 - 1,595 Juvenile Court - Administration 1700 29,563 - - 2,967 32,530 - (6,557) - 2,967 Southwest Border Grant 2320 ------General Revenues 0 ------Public Defender 1400 ------Legal Defender 2000 ------Treasurer Treasurers Information 2201 55,000 - - 68,814 123,814 - (42,500) - 68,814 Other General County Funds Capital Projects Sales Tax 4402 ------WorkForce Investment Act (WIA) 2291 4,905,638 - - - 4,905,638 - - - - Help America Vote Act 2203 5,000 - - - 5,000 - - - - Total All Special Revenue Funds 107,220,566 7,226,263 2,360,000 23,503,994 140,310,823 - (25,682,149) - 25,863,994 Improvement Districts Southern Sands Mobil 92-4 1801 3,341 - - 1,483 4,824 - - - 1,483 Foothills Mobile Estates-Unit 20 1802 4,384 - - 5,603 9,987 - (1,218) - 5,603 Castil del Prado (93-3) 1803 453 - - 364 817 - 47 - 364 Fortuna Del Oro (96-2) 1804 - - - 395 395 - - - 395 Tamarack Phase I (96-4) 1805 - - - 6,294 6,294 - - - 6,294 Tamarack Phase II (96-6) 1806 - - - 6,329 6,329 - - - 6,329 Amistad Estates-Unit II (94-7) 1807 2,312 - - 1,279 3,591 - 61 - 1,279 Hyder Valley 1808 - - - (730) (730) - - - (730) Casa Del Sol Phase I (96-1) 1810 - - - 7,980 7,980 - - - 7,980 Amistad Estates (92-3) 1811 4,073 - - 1,186 5,259 - 51 - 1,186 Arcadia Meadows 1812 1,862 - - 608 2,470 - 8 - 608 Buntin Estates 1813 3,157 - - 1,223 4,380 - - - 1,223 Casa Manana Mobile Estates 1814 4,627 - - 1,156 5,783 - 206 - 1,156 Crane Annex 1815 1,181 - - 336 1,517 - - - 336 Crane Subdivision 1816 1,139 - - 313 1,452 - - - 313 Collins Country Manor 1817 14,491 - - 3,623 18,114 - 746 - 3,623 Country Roads 1818 15,276 - - 5,726 21,002 - (1,396) - 5,726 Debra Jean Estates 1819 2,698 - - 1,545 4,243 - - - 1,545 Del Oro Mobile Estates 1820 5,023 - - 1,478 6,501 - 138 - 1,478 Del Sur Estates-Units 1 & 2 1821 4,731 - - 19,224 23,955 - (4,731) - 19,224 Desert Grove Mobile Est-# 1,2,3 1822 2,057 - - 1,040 3,097 - (135) - 1,040

F-63 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } Improvement Districts (Continued) Donovan Estates 1823 12,565 4,479 - 4,624 - 12,420 3,000 - 12,420 15,420 Donovan Estates-Unit 2 1824 6,683 8,760 - 11,164 - 4,279 11,567 - 4,279 15,846 Edenwood West Subdivision 1825 1,423 3,227 - 3,209 - 1,441 3,227 - 1,441 4,668 Eighth Street West-Units 1 & 2 1826 207 1,118 - 1,076 - 249 1,118 - 249 1,367 El Pueblocito Subdivision 1827 2,374 8,807 - 8,506 - 2,675 8,644 - 2,675 11,319 Fair Acres Subdivision 1828 2,650 2,193 - 1,833 - 3,010 1,264 - 3,010 4,274 Fourth Avenue Extension 1829 8,631 9,576 - 11,136 - 7,071 9,576 - 7,071 16,647 Gadsden Townsite 1830 (13,386) 16,650 - 7,193 - (3,929) 13,254 - (3,929) 9,325 Gadsden Estates-Unit 2 1831 7 - - - - 7 - - 7 7 Green Acres Amended 1832 6,466 10,709 - 7,368 - 9,807 5,000 - 9,807 14,807 Hettema Place-Units 1,2&3 1833 25,582 11,845 - 3,000 - 34,427 11,845 - 34,427 46,272 M & B Improvement District 1834 114 700 - 604 - 210 614 - 210 824 International Plaza/Escondido Beach 1835 814 4,901 - 4,862 - 853 5,312 - 853 6,165 Kachina Estates 1836 546 2,202 - 2,176 - 572 2,210 - 572 2,782 Kofa Acres/Kofa Mobile Estates 1837 870 1,532 - 1,722 - 680 1,532 - 680 2,212 La Jolla Del Valle Subdivision 1838 1,167 2,943 - 2,160 - 1,950 1,792 - 1,950 3,742 La Mesa Manor #2 1839 1,841 3,134 - 3,522 - 1,453 3,134 - 1,453 4,587 La Mesa Mobile Park 1840 290 547 - 600 - 237 606 - 237 843 La Mesa Park 1841 1,649 2,915 - 3,282 - 1,282 2,915 - 1,282 4,197 Lee Pate Industrial Park 1843 8,179 - - - - 8,179 - - 8,179 8,179 Loma Vista Estates 1844 19,362 8,112 - 1,836 - 25,638 - - 25,638 25,638 Los Portales Del Alamo Subdivision 1845 (1,924) 8,386 - 7,929 - (1,467) 9,531 - (1,467) 8,064 Lynch Subdivision 1846 1,028 3,931 - 4,045 - 914 4,224 - 914 5,138 Magnolia Village-Unit 1 & 2 1847 458 2,685 - 2,672 - 471 2,913 - 471 3,384 Magnolia Village-Unit 3 1848 3,082 7,548 - 6,282 - 4,348 5,500 - 4,348 9,848 Marta Place 1849 317 1,031 - 1,031 - 317 1,048 - 317 1,365 Meadowbrook Subdivision 1850 1,062 5,186 - 5,205 - 1,043 5,564 - 1,043 6,607 Mesa Del Sol-Unit 1 1851 7,031 7,447 - 5,958 - 8,520 4,000 - 8,520 12,520 Mesa Del Sol-Unit 2 1852 4,942 9,361 - 8,429 - 5,874 6,500 - 5,874 12,374 Old World Village 1853 1,182 4,359 - 4,340 - 1,201 4,409 - 1,201 5,610 Orange Grove Mobile Manor #1&2 1854 9,443 8,971 - 9,258 - 9,156 6,000 - 9,156 15,156 Padre Ranchitos 1855 (16,597) 15,521 - 2,255 - (3,331) 6,200 - (3,331) 2,869 Palm Desert Mobile Estates 1856 875 1,755 - 1,932 - 698 1,954 - 698 2,652 Parkway Subdivision 1857 329 1,366 - 1,317 - 378 1,366 - 378 1,744 Pecan Grove Addition 1858 665 2,496 - 2,479 - 682 2,519 - 682 3,201 Pecan Grove Subdivision 1859 755 3,650 - 3,542 - 863 3,650 - 863 4,513 Lightle Arces/Pecan Park 1860 526 2,293 - 2,269 - 550 2,340 - 550 2,890 Pfeiffer Estates 1861 (16,321) 9,863 - 1,489 - (7,947) 9,863 - (7,947) 1,916 Phillips Subdivision 1862 2,137 - - - - 2,137 - - 2,137 2,137 Pine Tree Estates 1863 186 300 - 322 - 164 327 - 164 491 Rancheros Bonitos 1864 3,122 4,007 - 4,170 - 2,959 4,007 - 2,959 6,966

F-64 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } Improvement Districts (Continued) Donovan Estates 1823 4,688 - - 10,732 15,420 - (1,688) - 10,732 Donovan Estates-Unit 2 1824 11,567 - - 4,279 15,846 - - - 4,279 Edenwood West Subdivision 1825 3,260 - - 1,408 4,668 - (33) - 1,408 Eighth Street West-Units 1 & 2 1826 1,093 - - 274 1,367 - 25 - 274 El Pueblocito Subdivision 1827 8,644 - - 2,675 11,319 - - - 2,675 Fair Acres Subdivision 1828 1,864 - - 2,410 4,274 - (600) - 2,410 Fourth Avenue Extension 1829 11,332 - - 5,315 16,647 - (1,756) - 5,315 Gadsden Townsite 1830 7,460 - - 1,865 9,325 - 5,794 - 1,865 Gadsden Estates-Unit 2 1831 - - - 7 7 - - - 7 Green Acres Amended 1832 7,624 - - 7,183 14,807 - (2,624) - 7,183 Hettema Place-Units 1,2&3 1833 14,052 - - 32,220 46,272 - (2,207) - 32,220 M & B Improvement District 1834 614 - - 210 824 - - - 210 International Plaza/Escondido Beach 1835 4,932 - - 1,233 6,165 - 380 - 1,233 Kachina Estates 1836 2,210 - - 572 2,782 - - - 572 Kofa Acres/Kofa Mobile Estates 1837 1,745 - - 467 2,212 - (213) - 467 La Jolla Del Valle Subdivision 1838 2,194 - - 1,548 3,742 - (402) - 1,548 La Mesa Manor #2 1839 3,569 - - 1,018 4,587 - (435) - 1,018 La Mesa Mobile Park 1840 606 - - 237 843 - - - 237 La Mesa Park 1841 3,326 - - 871 4,197 - (411) - 871 Lee Pate Industrial Park 1843 - - - 8,179 8,179 - - - 8,179 Loma Vista Estates 1844 1,860 - - 23,778 25,638 - (1,860) - 23,778 Los Portales Del Alamo Subdivision 1845 8,064 - - - 8,064 - 1,467 - - Lynch Subdivision 1846 4,110 - - 1,028 5,138 - 114 - 1,028 Magnolia Village-Unit 1 & 2 1847 2,707 - - 677 3,384 - 206 - 677 Magnolia Village-Unit 3 1848 6,505 - - 3,343 9,848 - (1,005) - 3,343 Marta Place 1849 1,048 - - 317 1,365 - - - 317 Meadowbrook Subdivision 1850 5,286 - - 1,321 6,607 - 278 - 1,321 Mesa Del Sol-Unit 1 1851 6,234 - - 6,286 12,520 - (2,234) - 6,286 Mesa Del Sol-Unit 2 1852 8,816 - - 3,558 12,374 - (2,316) - 3,558 Old World Village 1853 4,409 - - 1,201 5,610 - - - 1,201 Orange Grove Mobile Manor #1&2 1854 9,555 - - 5,601 15,156 - (3,555) - 5,601 Padre Ranchitos 1855 2,295 - - 574 2,869 - 3,905 - 574 Palm Desert Mobile Estates 1856 1,954 - - 698 2,652 - - - 698 Parkway Subdivision 1857 1,337 - - 407 1,744 - 29 - 407 Pecan Grove Addition 1858 2,519 - - 682 3,201 - - - 682 Pecan Grove Subdivision 1859 3,595 - - 918 4,513 - 55 - 918 Lightle Arces/Pecan Park 1860 2,312 - - 578 2,890 - 28 - 578 Pfeiffer Estates 1861 1,513 - - 403 1,916 - 8,350 - 403 Phillips Subdivision 1862 - - - 2,137 2,137 - - - 2,137 Pine Tree Estates 1863 327 - - 164 491 - - - 164 Rancheros Bonitos 1864 4,295 - - 2,671 6,966 - (288) - 2,671

F-65 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } Improvement Districts (Continued) Rancho Verde 1865 728 1,735 - 1,966 - 497 2,000 - 497 2,497 Rancho Viejo-Unit 2 1866 (3,289) 6,900 - 2,279 - 1,332 2,316 - 1,332 3,648 Rancho Viejo-Unit 3 1867 436 2,106 - 2,061 - 481 2,135 - 481 2,616 Rio Colorado Estates 1868 625 - - - - 625 - - 625 625 Rossi Subdivision 1869 (24) 790 - 710 - 56 839 - 56 895 Saguro Mobile Estates 1870 1,680 - - - - 1,680 - - 1,680 1,680 San Luis Townsite 1872 1,046 - - - - 1,046 - - 1,046 1,046 Siesta Acres 1873 209 853 - 851 - 211 867 - 211 1,078 South Park Indust District-Unit 2 1874 2,297 2,900 - 3,466 - 1,731 2,900 - 1,731 4,631 Starview Mobile Estates 1875 1,959 3,542 - 3,179 - 2,322 2,779 - 2,322 5,101 Sunburst Estates-Unit 2 1876 582 1,621 - 1,594 - 609 1,624 - 609 2,233 Sunglow Ranchettes 1877 3,546 11,069 - 10,726 - 3,889 10,930 - 3,889 14,819 Sun Valley Estates 1878 5,636 12,001 - 14,075 - 3,562 13,999 - 3,562 17,561 Taylor Place 1879 288 1,059 - 1,054 - 293 1,070 - 293 1,363 Tierra Mesa-Unit #1 1880 1,226 1,877 - 1,717 - 1,386 1,877 - 1,386 3,263 Union Improvement District 1881 798 3,610 - 3,534 - 874 3,610 - 874 4,484 Valle Verde Subdivision 1882 13,380 2,959 - 1,365 - 14,974 - - 14,974 14,974 Valley Citrus Estates-Unit 2 1883 3,740 2,981 - 3,001 - 3,720 2,000 - 3,720 5,720 Valley Citrus Estates-Unit 3 1884 4,071 3,560 - 3,461 - 4,170 2,156 - 4,170 6,326 Valley Park Homes 1885 267 650 - 645 - 272 655 - 272 927 Verde Valley Acres 1886 5,019 3,640 - 3,473 - 5,186 1,838 - 5,186 7,024 Villa Cordova Subdivision 1887 1,610 5,807 - 5,840 - 1,577 5,932 - 1,577 7,509 Villa Hermosa 1888 744 3,338 - 3,180 - 902 3,338 - 902 4,240 Villa Hermosa-Unit 2 1889 796 3,447 - 3,415 - 828 3,505 - 828 4,333 Villa Hermosa-Units 2A & 2C 1890 854 3,371 - 3,342 - 883 3,371 - 883 4,254 Villa Royale Townhouses 1891 878 1,817 - 1,653 - 1,042 1,725 - 1,042 2,767 Wellton Heights-Unit 2 1892 ------West Crane Subdivision 1894 (355) 6,812 - 5,636 - 821 6,488 - 821 7,309 West Crane-Unit 2 1895 4,181 2,449 - 2,454 - 4,176 1,500 - 4,176 5,676 Western Village (81-2) 1896 589 - - - - 589 - - 589 589 Sun Leisure Est Unit 1 & Oth Lnds 1898 1,952 4,474 - 4,051 - 2,375 3,500 - 2,375 5,875 Sun Valley Estates No. 3 1899 4,650 8,111 - 8,893 - 3,868 8,111 - 3,868 11,979 Mirada Del Sol Subdivision 1902 (2,840) 11,020 - 10,694 - (2,514) 16,201 - (2,514) 13,687 Villa Del Rey-Unit 1 1904 1,084 2,228 - 2,010 - 1,302 1,800 - 1,302 3,102 Yuma East # 3 1905 3,995 10,062 - 10,980 - 3,077 11,475 - 3,077 14,552 Desert Air Mobile Estates-Unit 3 1906 1,314 2,382 - 2,064 - 1,632 1,555 - 1,632 3,187 Mesa Del Sol Unit 3 1907 3,346 9,334 - 10,332 - 2,348 11,155 - 2,348 13,503 Wahlquist Subdivision 1908 1,282 4,000 - 3,955 - 1,327 4,000 - 1,327 5,327 Zocalo Gardens 1909 1,638 5,445 - 5,141 - 1,942 5,220 - 1,942 7,162 Greentree Subdivision 1910 2,534 - - - - 2,534 - - 2,534 2,534 Rancho Caballo Subdivision 1911 844 1,991 - 1,984 - 851 2,018 - 851 2,869

F-66 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } Improvement Districts (Continued) Rancho Verde 1865 2,000 - - 497 2,497 - - - 497 Rancho Viejo-Unit 2 1866 2,316 - - 1,332 3,648 - - - 1,332 Rancho Viejo-Unit 3 1867 2,093 - - 523 2,616 - 42 - 523 Rio Colorado Estates 1868 - - - 625 625 - - - 625 Rossi Subdivision 1869 716 - - 179 895 - 123 - 179 Saguro Mobile Estates 1870 - - - 1,680 1,680 - - - 1,680 San Luis Townsite 1872 - - - 1,046 1,046 - - - 1,046 Siesta Acres 1873 863 - - 215 1,078 - 4 - 215 South Park Indust District-Unit 2 1874 3,531 - - 1,100 4,631 - (631) - 1,100 Starview Mobile Estates 1875 3,316 - - 1,785 5,101 - (537) - 1,785 Sunburst Estates-Unit 2 1876 1,624 - - 609 2,233 - - - 609 Sunglow Ranchettes 1877 10,930 - - 3,889 14,819 - - - 3,889 Sun Valley Estates 1878 13,999 - - 3,562 17,561 - - - 3,562 Taylor Place 1879 1,070 - - 293 1,363 - - - 293 Tierra Mesa-Unit #1 1880 1,803 - - 1,460 3,263 - 74 - 1,460 Union Improvement District 1881 3,583 - - 901 4,484 - 27 - 901 Valle Verde Subdivision 1882 1,379 - - 13,595 14,974 - (1,379) - 13,595 Valley Citrus Estates-Unit 2 1883 3,059 - - 2,661 5,720 - (1,059) - 2,661 Valley Citrus Estates-Unit 3 1884 3,526 - - 2,800 6,326 - (1,370) - 2,800 Valley Park Homes 1885 655 - - 272 927 - - - 272 Verde Valley Acres 1886 3,538 - - 3,486 7,024 - (1,700) - 3,486 Villa Cordova Subdivision 1887 5,932 - - 1,577 7,509 - - - 1,577 Villa Hermosa 1888 3,231 - - 1,009 4,240 - 107 - 1,009 Villa Hermosa-Unit 2 1889 3,467 - - 866 4,333 - 38 - 866 Villa Hermosa-Units 2A & 2C 1890 3,394 - - 860 4,254 - (23) - 860 Villa Royale Townhouses 1891 1,725 - - 1,042 2,767 - - - 1,042 Wellton Heights-Unit 2 1892 ------West Crane Subdivision 1894 5,847 - - 1,462 7,309 - 641 - 1,462 West Crane-Unit 2 1895 2,495 - - 3,181 5,676 - (995) - 3,181 Western Village (81-2) 1896 - - - 589 589 - - - 589 Sun Leisure Est Unit 1 & Oth Lnds 1898 4,218 - - 1,657 5,875 - (718) - 1,657 Sun Valley Estates No. 3 1899 9,026 - - 2,953 11,979 - (915) - 2,953 Mirada Del Sol Subdivision 1902 13,687 - - - 13,687 - 2,514 - - Villa Del Rey-Unit 1 1904 2,096 - - 1,006 3,102 - (296) - 1,006 Yuma East # 3 1905 11,475 - - 3,077 14,552 - - - 3,077 Desert Air Mobile Estates-Unit 3 1906 2,150 - - 1,037 3,187 - (595) - 1,037 Mesa Del Sol Unit 3 1907 10,802 - - 2,701 13,503 - 353 - 2,701 Wahlquist Subdivision 1908 4,029 - - 1,298 5,327 - (29) - 1,298 Zocalo Gardens 1909 5,220 - - 1,942 7,162 - - - 1,942 Greentree Subdivision 1910 - - - 2,534 2,534 - - - 2,534 Rancho Caballo Subdivision 1911 2,018 - - 851 2,869 - - - 851

F-67 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } Improvement Districts (Continued) Green Acres-Unit 2 & Other Lands 1912 903 3,881 - 3,752 - 1,032 3,881 - 1,032 4,913 Yuma East Estates # 1 1913 6,513 13,000 - 14,444 - 5,069 13,822 - 5,069 18,891 Yuma East Mesa & Yuma East 2 1914 4,143 8,797 - 7,845 - 5,095 6,187 - 5,095 11,282 San Marcos Village 1916 1,577 - - - - 1,577 - - 1,577 1,577 Araby Industrial Park (84-4) 1917 574 - - - - 574 - - 574 574 Desert Lakes Subdivision 1918 3,243 2,838 - 2,692 - 3,389 2,138 - 3,389 5,527 Marable Vaughn 1919 347 949 - 947 - 349 975 - 349 1,324 Mesa Del Sol-Unit 4 1922 2,036 3,912 - 3,618 - 2,330 2,889 - 2,330 5,219 Mesa Del Sol-Unit 5 1923 991 1,733 - 1,634 - 1,090 1,342 - 1,090 2,432 Villa Del Rey-Unit 2 1924 495 758 - 782 - 471 811 - 471 1,282 Villa Del Rey-Unit 3 1925 43,566 - - 843 - 42,723 - - 42,723 42,723 Los Amigos Subdivision 1926 2,016 5,097 - 4,659 - 2,454 4,830 - 2,454 7,284 Yuma East-Unit 4a,4b,4c,4d 1927 5,826 14,039 - 15,420 - 4,445 16,106 - 4,445 20,551 Hensley's Blvd 1928 3,880 - - 584 - 3,296 - - 3,296 3,296 Yuma Valley 1929 (778) - - - - (778) - - (778) (778) Sunglow Project 1930 3,465 - - - - 3,465 - - 3,465 3,465 Rancho Del Oro 1931 2,101 4,552 - 4,078 - 2,575 3,537 - 2,575 6,112 Tierra Mesa-Unit 3 1932 921 1,967 - 1,784 - 1,104 1,865 - 1,104 2,969 Country Life Mobile Estates 1933 2,439 3,760 - 3,528 - 2,671 2,794 - 2,671 5,465 Mesa Del Sol-Unit 6 1934 1,822 3,476 - 3,824 - 1,474 3,696 - 1,474 5,170 Tierra Mesa-Unit #1 - 4 1935 656 3,000 - 3,054 - 602 3,276 - 602 3,878 Rancho Mesa Verde-Unit 2 1936 4,718 - - 2,706 - 2,012 2,126 - 2,012 4,138 Cresta Gila Estates-Unit 1 1937 11,154 - - - - 11,154 - - 11,154 11,154 Rancho Mesa Verde IWDD 1938 8,870 7,604 - 7,905 - 8,569 6,044 - 8,569 14,613 Villa Viejo Townhouses 1939 361 893 - 960 - 294 972 - 294 1,266 Sun Valley Estates-Unit 2 1940 5,912 11,686 - 14,096 - 3,502 15,396 - 3,502 18,898 Orange Grove Mobile Manor-Unit 5 1941 804 977 - 985 - 796 1,028 - 796 1,824 Tierra Mesa Estates-Unit 4 1942 678 1,732 - 1,893 - 517 1,979 - 517 2,496 Del Sur Estates 1944 43,630 - - - 55 43,575 - - 43,575 43,575 Bardeaux Oakes 1946 663 1,900 - 1,889 - 674 1,923 - 674 2,597 Suncrest Est #1 1947 367 1,195 - 1,215 - 347 1,235 - 347 1,582 Galahad Manor of Camelot 1948 163 1,070 - 1,066 - 167 1,183 - 167 1,350 El Descanso Subdivision 1949 427 823 - 846 - 404 855 - 404 1,259 Rancho Sereno 1950 3,013 11,723 - 11,568 - 3,168 11,723 - 3,168 14,891 Country Meadows 1951 472 1,900 - 1,822 - 550 1,900 - 550 2,450 Hazelwood Estates 1952 408 1,318 - 1,292 - 434 1,318 - 434 1,752 Country Meadows II (93-2) 1953 542 1,866 - 1,843 - 565 1,866 - 565 2,431 Tierra Mesa Estates #5 & 6 1955 2,766 8,045 - 7,768 - 3,043 8,045 - 3,043 11,088 Casa De Encanto 1956 650 1,207 - 1,335 - 522 1,350 - 522 1,872 Desert Foothills Estates No. 5 1957 1,293 3,147 - 2,389 - 2,051 1,997 - 2,051 4,048 Rancho Mesa Verde-Unit 1 1958 1,747 3,034 - 2,888 - 1,893 2,478 - 1,893 4,371

F-68 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } Improvement Districts (Continued) Green Acres-Unit 2 & Other Lands 1912 3,824 - - 1,089 4,913 - 57 - 1,089 Yuma East Estates # 1 1913 15,113 - - 3,778 18,891 - (1,291) - 3,778 Yuma East Mesa & Yuma East 2 1914 8,187 - - 3,095 11,282 - (2,000) - 3,095 San Marcos Village 1916 - - - 1,577 1,577 - - - 1,577 Araby Industrial Park (84-4) 1917 - - - 574 574 - - - 574 Desert Lakes Subdivision 1918 2,738 - - 2,789 5,527 - (600) - 2,789 Marable Vaughn 1919 975 - - 349 1,324 - - - 349 Mesa Del Sol-Unit 4 1922 3,775 - - 1,444 5,219 - (886) - 1,444 Mesa Del Sol-Unit 5 1923 1,706 - - 726 2,432 - (364) - 726 Villa Del Rey-Unit 2 1924 811 - - 471 1,282 - - - 471 Villa Del Rey-Unit 3 1925 876 - - 41,847 42,723 - (876) - 41,847 Los Amigos Subdivision 1926 4,830 - - 2,454 7,284 - - - 2,454 Yuma East-Unit 4a,4b,4c,4d 1927 16,106 - - 4,445 20,551 - - - 4,445 Hensley's Blvd 1928 613 - - 2,683 3,296 - (613) - 2,683 Yuma Valley 1929 - - - (778) (778) - - - (778) Sunglow Project 1930 - - - 3,465 3,465 - - - 3,465 Rancho Del Oro 1931 4,250 - - 1,862 6,112 - (713) - 1,862 Tierra Mesa-Unit 3 1932 1,865 - - 1,104 2,969 - - - 1,104 Country Life Mobile Estates 1933 3,694 - - 1,771 5,465 - (900) - 1,771 Mesa Del Sol-Unit 6 1934 3,996 - - 1,174 5,170 - (300) - 1,174 Tierra Mesa-Unit #1 - 4 1935 3,102 - - 776 3,878 - 174 - 776 Rancho Mesa Verde-Unit 2 1936 2,826 - - 1,312 4,138 - (700) - 1,312 Cresta Gila Estates-Unit 1 1937 - - - 11,154 11,154 - - - 11,154 Rancho Mesa Verde IWDD 1938 8,044 - - 6,569 14,613 - (2,000) - 6,569 Villa Viejo Townhouses 1939 972 - - 294 1,266 - - - 294 Sun Valley Estates-Unit 2 1940 15,119 - - 3,779 18,898 - 277 - 3,779 Orange Grove Mobile Manor-Unit 5 1941 1,028 - - 796 1,824 - - - 796 Tierra Mesa Estates-Unit 4 1942 1,979 - - 517 2,496 - - - 517 Del Sur Estates 1944 - - - 43,575 43,575 - - - 43,575 Bardeaux Oakes 1946 1,923 - - 674 2,597 - - - 674 Suncrest Est #1 1947 1,235 - - 347 1,582 - - - 347 Galahad Manor of Camelot 1948 1,080 - - 270 1,350 - 103 - 270 El Descanso Subdivision 1949 855 - - 404 1,259 - - - 404 Rancho Sereno 1950 11,754 - - 3,137 14,891 - (31) - 3,137 Country Meadows 1951 1,851 - - 599 2,450 - 49 - 599 Hazelwood Estates 1952 1,313 - - 439 1,752 - 5 - 439 Country Meadows II (93-2) 1953 1,873 - - 558 2,431 - (7) - 558 Tierra Mesa Estates #5 & 6 1955 8,148 - - 2,940 11,088 - (103) - 2,940 Casa De Encanto 1956 1,350 - - 522 1,872 - - - 522 Desert Foothills Estates No. 5 1957 2,497 - - 1,551 4,048 - (500) - 1,551 Rancho Mesa Verde-Unit 1 1958 3,017 - - 1,354 4,371 - (539) - 1,354

F-69 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } Improvement Districts (Continued) Rancho Mesa Verde-Unit 1 1959 291 - - - - 291 - - 291 291 Rancho Mesa Verde-Unit 3 1960 1,360 2,485 - 2,340 - 1,505 1,940 - 1,505 3,445 Rancho Mesa Verde-Unit 3 1961 255 - - - - 255 - - 255 255 El Prado EStates-Unit 1 1962 13,652 62,256 - 68,170 - 7,738 81,512 - 7,738 89,250 Foothills Mobile Estates #21 1963 6,563 3,828 - 7,548 - 2,843 5,302 - 2,843 8,145 Foothills Mobile Estates-Unit 22 1964 (311) - - - - (311) - - (311) (311) Foothills #25 1965 20,287 19,465 - 19,270 - 20,482 10,440 - 20,482 30,922 Los Portales Del Alamo #4 1966 3,035 3,173 - 2,010 - 4,198 1,028 - 4,198 5,226 Foothills Mobile Estates-Unit 26 1967 1,461 34,033 - 21,140 - 14,354 16,642 - 14,354 30,996 Mountain Shadows IV 1968 2,568 - - - - 2,568 - - 2,568 2,568 Mountain View-Unit 1 1969 (314) 5,564 - 3,325 - 1,925 3,466 - 1,925 5,391 Mesa Del Sol 99-01 1970 60,415 25,436 - 26,529 - 59,322 81,350 - 59,322 140,672 Oasis Del Este No. 3 1971 1,266 - - - - 1,266 - - 1,266 1,266 College Park and Other 1972 30,159 - - - - 30,159 - - 30,159 30,159 Andy Shapiro ID (79-11) 1973 5,886 4,301 - 4,260 - 5,927 3,201 - 5,927 9,128 Palo Verde Gardens (94-6) 1974 956 2,241 - 1,652 - 1,545 1,677 - 1,545 3,222 Palo Verde Estates (96-8) 1975 2,990 1,766 - 1,706 - 3,050 566 - 3,050 3,616 Yuma Meadows I & II 1976 6,446 4,383 - 1,560 - 9,269 - - 9,269 9,269 Cahaparal East 1977 (63,186) 186,204 - 146,996 - (23,978) 186,204 - (23,978) 162,226 Gadsden New 1978 57,309 - - 2,136 - 55,173 - - 55,173 55,173 Mountain View Unit #2 1980 (7) - - - - (7) - (7) (7) B & C Colonia 1982 4,151 - - - - 4,151 - 4,151 4,151 Arroyo del Fortuna 1983 ------13,234 - 13,234 Contingency 1999 ------200,000 - - 200,000 Total All Improvement Districts 572,855 906,442 - 817,078 55 662,164 1,115,725 - 662,164 1,777,889 Debt Service Funds Improvement Districts Donovan Estates 3543 180,607 36,566 - 36,566 - 180,607 36,566 - 180,607 217,173 Del sur 3544 (55) - 55 ------El prado 3545 181,867 28,180 - 28,179 - 181,868 28,180 - 181,868 210,048 Gadsden 3546 168,532 38,869 - 38,869 - 168,532 38,869 - 168,532 207,401 Library District General obligation 3547 878,700 38,618 3,582,413 3,305,025 - 1,194,706 40,000 3,310,225 1,194,706 4,544,931 Sheriff - Jail District Jail District 3500 1,625,436 9,232 2,731,080 2,745,280 - 1,620,468 15,000 2,732,381 1,620,468 4,367,849 Jail District 1996 3500 1,625,436 9,232 1,855,530 1,869,730 - 1,620,468 15,000 1,851,931 1,620,468 3,487,399 Jail District 2007 3500 - - 875,550 875,550 - - - 880,450 - 880,450 General County obligations Certificates of Participation 3503 2,311,250 2,621 1,352,812 1,934,418 1,732,265 - - - - - Series 1999 - Adult Probation building 3000 559,254 759 1,352,812 1,383,016 529,809 - - - - - Series 1998 - Public Health building 5100 1,751,996 1,862 - 551,402 1,202,456 - - - - -

Total All Debt Service Funds 5,346,337 154,086 7,666,360 8,088,337 1,732,265 3,346,181 158,615 6,042,606 3,346,181 9,547,402

F-70 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } Improvement Districts (Continued) Rancho Mesa Verde-Unit 1 1959 - - - 291 291 - - - 291 Rancho Mesa Verde-Unit 3 1960 2,440 - - 1,005 3,445 - (500) - 1,005 Rancho Mesa Verde-Unit 3 1961 - - - 255 255 - - - 255 El Prado EStates-Unit 1 1962 71,400 - - 17,850 89,250 - 10,112 - 17,850 Foothills Mobile Estates #21 1963 6,516 - - 1,629 8,145 - (1,214) - 1,629 Foothills Mobile Estates-Unit 22 1964 - - - (311) (311) - - - (311) Foothills #25 1965 15,110 - - 15,812 30,922 - (4,670) - 15,812 Los Portales Del Alamo #4 1966 2,028 - - 3,198 5,226 - (1,000) - 3,198 Foothills Mobile Estates-Unit 26 1967 19,778 - - 11,218 30,996 - (3,136) - 11,218 Mountain Shadows IV 1968 - - - 2,568 2,568 - - - 2,568 Mountain View-Unit 1 1969 3,466 - - 1,925 5,391 - - - 1,925 Mesa Del Sol 99-01 1970 81,350 - - 59,322 140,672 - - - 59,322 Oasis Del Este No. 3 1971 - - - 1,266 1,266 - - - 1,266 College Park and Other 1972 - - - 30,159 30,159 - - - 30,159 Andy Shapiro ID (79-11) 1973 4,343 - - 4,785 9,128 - (1,142) - 4,785 Palo Verde Gardens (94-6) 1974 1,677 - - 1,545 3,222 - - - 1,545 Palo Verde Estates (96-8) 1975 1,731 - - 1,885 3,616 - (1,165) - 1,885 Yuma Meadows I & II 1976 1,560 - - 7,709 9,269 - (1,560) - 7,709 Cahaparal East 1977 157,250 - - 4,976 162,226 - 28,954 - 4,976 Gadsden New 1978 2,036 - - 53,137 55,173 - (2,036) - 53,137 Mountain View Unit #2 1980 - - - (7) (7) - - - (7) B & C Colonia 1982 4,151 - - - 4,151 - (4,151) - - Arroyo del Fortuna 1983 10,587 - - 2,647 13,234 - 2,647 - 2,647 Contingency 1999 - - - 200,000 200,000 - 200,000 - 200,000 Total All Improvement Districts 919,887 - - 858,002 1,777,889 - 195,838 - 858,002 Debt Service Funds Improvement Districts Donovan Estates 3543 36,566 - 180,607 - 217,173 - - - 180,607 Del sur 3544 ------El prado 3545 27,882 - 182,166 - 210,048 - 298 - 182,166 Gadsden 3546 37,969 - 169,432 - 207,401 - 900 - 169,432 Library District General obligation 3547 3,311,025 - - 1,233,906 4,544,931 - 39,200 - 1,233,906 Sheriff - Jail District - Jail District 3500 2,746,581 - 950,000 671,268 4,367,849 - 800 - 1,621,268 Jail District 1996 3500 1,866,131 - 950,000 671,268 3,487,399 - 800 - 1,621,268 Jail District 2007 3500 880,450 - - - 880,450 - - - - General County obligations Certificates of Participation 3503 ------Series 1999 - Adult Probation building 3000 ------Series 1998 - Public Health building 5100 ------

Total All Debt Service Funds 6,160,023 - 1,482,205 1,905,174 9,547,402 - 41,198 - 3,387,379

F-71 SCHEDULE OF CHANGES IN FUND BALANCE All Funds

( A ) ( B1 ) ( B2 ) ( C1 ) ( C2 ) ( D ) ( E1 ) ( E2 ) ( F ) ( G ) Projected for Fiscal Year Ending 06/30/09 Recommended Fiscal Year Budget 2009-2010 Fund Fund Total Balance Revenues Expenditures Balance Revenues Appropriated Available FY 08 Transfers In Transfers Out FY 09 Transfers in Revenues SOURCES { per Est } { per Est } { A + B - C } { per Budget } {per Budget} { D } { E + F } Capital Project Funds Improvement Districts Del Sur 4715 6,605 80 - - - 6,685 - - 6,685 6,685 Donovan Estates 4716 130,400 1,586 - - - 131,986 - - 131,986 131,986 El Prado 4717 (11,990) 205 - - - (11,785) - - (11,785) (11,785) Gadsden 4719 14,138 185 - - - 14,323 - - 14,323 14,323 B & C Colonia 4721 - 535,000 - 214,894 - 320,106 14,962,349 - 320,106 15,282,455 Development Services SLIF Project 4401 23,670 834 - 3,076 - 21,428 1,000 - 21,428 22,428 Library District Library District 4720 36,491,312 919,356 - 33,062,827 - 4,347,841 150,000 - 4,347,841 4,497,841 Health District Health District 4410 3,197 1,521 200,000 204,718 - - - - - Sheriff - Jail District Jail District 4403 5,545,832 92,894 - 1,162,381 - 4,476,345 - - 4,476,345 4,476,345 General County Projects Capital Improvement 4407 3,547,041 74,520 11,823,308 6,190,704 2,797,192 6,456,973 106,396 1,458,900 6,456,973 8,022,269 Total All Capital Project Funds 45,750,205 1,626,181 12,023,308 40,838,600 2,797,192 15,763,902 15,219,745 1,458,900 15,763,902 32,442,547 Internal Service Funds Life Cycle Management 6601 380,729 4,838 - 81,790 - 303,777 - - 303,777 303,777 Revolving Fund 6602 17,802 63,844 - 81,329 - 317 213,491 - 317 213,808 Workers Compensation Self-insurance 6605 489,793 213,242 - 251,746 315,609 135,680 572,614 - 135,680 708,294 Health Self-Insurance 6607 9,027,014 9,190,325 - 9,516,328 - 8,701,011 9,914,173 - 8,701,011 18,615,184 Liability Self-Insurance Account 6608 - - - - - 2,167,470 - - 2,167,470 Total All Internal Service Funds 9,915,338 9,472,249 - 9,931,193 315,609 9,140,785 12,867,748 - 9,140,785 22,008,533

Total All County Funds$ 134,317,905 $ 155,009,598 $ 32,246,969 $ 189,925,943 $ 32,246,969 $ 99,401,560 $ 174,314,106 $ 18,751,352 $ 99,401,560 $ 292,467,018

Less: Transfers - Operating (32,246,969) (31,931,360) (18,751,352) Transfers - Internal Funds - (315,609) - (32,246,969) (32,246,969) (18,751,352) (18,751,352) Total All County Funds excl Transfers $ 273,715,666

Less: Quasi-External TransActions (9,915,338) (9,472,249) - (9,931,193) (315,609) (9,140,785) (12,867,748) - (9,140,785) (21,923,533) Grand Total All County Budget - State form$ 124,402,567 $ 145,537,349 $ - $ 179,994,750 $ - $ 90,260,775 $ 161,446,358 $ - 90,260,775 $ 251,792,133

F-72 All Funds SCHEDULE OF CHANGES IN FUND BALANCE

( H1 ) ( H 2) ( I 1) ( I 2) ( J ) ( K ) ( L ) ( M ) ( N ) Recommended for Fiscal Year Budget 2009-2010 Estimated Other Designations Total Anticipated Net Sources Unreserved Expenditures Cash & GAAP Contingency Appropriated Reversions Operating over/(under) Fund Balance Transfers Out Reserve & Other Future USES Gain / (Loss) USES FY 10 { per Budget } {per Budget} { per Budget } {per Budget} { H + I } {reserve formula} { E - H +K } { G - J } { D + L } Capital Project Funds Improvement Districts Del Sur 4715 - - - 6,685 6,685 - - - 6,685 Donovan Estates 4716 - - - 131,986 131,986 - - - 131,986 El Prado 4717 - - - (11,785) (11,785) - - - (11,785) Gadsden 4719 - - - 14,323 14,323 - - - 14,323 B & C Colonia 4721 14,473,507 - - 808,948 15,282,455 - 488,842 - 808,948 Development Services SLIF Project 4401 22,428 - - - 22,428 - (21,428) - - Library District Library District 4720 4,497,841 - - - 4,497,841 - (4,347,841) - Health District Health District 4410 ------Sheriff - Jail District Jail District 4403 300,000 2,581,506 - 1,594,839 4,476,345 - (2,881,506) - 1,594,839 General County Projects Capital Improvement 4407 5,690,528 890,034 - 1,441,707 8,022,269 - (5,015,266) - 1,441,707 Total All Capital Project Funds 24,984,304 3,471,540 - 3,986,703 32,442,547 - (11,777,199) - 3,986,703 Internal Service Funds Life Cycle Management 6601 218,777 85,000 - - 303,777 - (303,777) - - Revolving Fund 6602 213,808 - - - 213,808 - (317) - - Workers Compensation Self-insurance 6605 312,601 - 395,693 708,294 260,013 - 395,693 Health Self-Insurance 6607 9,637,180 - - 8,978,004 18,615,184 - 276,993 - 8,978,004 Liability Self-Insurance Account 6608 1,276,761 - - 890,709 2,167,470 - 890,709 - 890,709 Total All Internal Service Funds 11,659,127 85,000 - 10,264,406 22,008,533 - 1,123,621 - 10,264,406

Total All County Funds$ 217,255,323 $ 18,751,352 $ 15,642,064 $ 40,818,279 $ 292,467,018 $ 2,095,222 $ (40,845,995) $ - $ 58,555,565

Less: Transfers (18,666,352) (85,000) (18,751,352) (18,751,352)

$ 273,715,666

Less: Quasi-External TransActions (11,659,127) (85,000) - (10,264,406) (21,923,533) (1,123,621) (10,264,406)

Grand Total All County Budget - State form$ 205,596,196 $ - $ 15,642,064 $ 30,553,873 $ 251,792,133 $ 2,095,222 $ (41,969,616) $ 48,291,159

F-73 SCHEDULE OF TRANSFERS IN AND OUT All Funds

Fund Interfund Transfer: Fund Number Name In Out Number Name Purpose of Transfer

00100 General Fund - 6,412,801 02300 Jail District Maintenance of effort payment

"" - 162,027 02210 Victims Service Match Operating subsidy "" - 786,898 02260 Health District Continuation of Contribution "" - 2,056 02317 Justice court enhancement Justice court enhancement "" - 92,400 02231 Probation Subsidy Risk Management Insurance "" - 25,541 02318 Superior Court & Clk of the Crt Operating grant subsidy "" - 2,960 02327 Juvenile Incentive Juvenile Incentive Block Grant - 483,866 04407 "" Capital Projects General Construction

Total General Fund - 7,968,549

02264 Rabies Control 424,200 - 02260 Health District Operation Transfer

Total Rabies Control 424,200 -

02210 Victims Services 162,027 - 00100 General Fund Operation Subsidy

Total Victim Services 162,027 -

02231 Probation Subsidy 92,400 - 00100 General Fund Risk Management Insurance

Total Probation Subsidy 92,400 -

F-74 All Funds SCHEDULE OF TRANSFERS IN AND OUT

Fund Interfund Transfer: Fund Number Name In Out Number Name Purpose of Transfer

02260 Health District 786,898 - 00100 General Fund Operation Subsidy "" - 424,200 02264 Rabies Control Operating Transfer

Total Health District 786,898 424,200

02207 Byrne Grant 61,989 - 02235 Anti-Racketeering Operation Subsidy 48,077 02290 Crim Prosecution Enhance Operation Subsidy

Total Byrne Grant 110,066 -

02276 Library District - 3,310,225 03547 Debt Service Debt Service

Total Library District - 3,310,225

201,655 02321 02230 Intensive Probation Intensive Probation Operation Subsidy

Total Intensive Probation 201,655 -

02288 Adult Prob - State Aid Enhance 94,727 - 02321 Intensive Probation Operating grant match

Total Adult Prob - State Aid Enhancement 94,727 -

F-75 SCHEDULE OF TRANSFERS IN AND OUT All Funds

Fund Interfund Transfer: Fund Number Name In Out Number Name Purpose of Transfer

02235 Anti-Racketeering - 57,890 02299 Narcotic Enforcement Operating grant match 61,989 02207 Byrne Grant Operation Subsidy

Total Anti-Racketeering - 119,879

02300 Jail District 6,412,801 - 00100 General Fund Operation Transfer

2,581,506 - 04403 Repair Replacement Fund Operation Transfer "" - 2,732,381 03500 Jail District Debt Service Jail district debt service

Total Jail District 8,994,307 2,732,381

02225 Bad Check 27,952 - 02290 Crim Prosecution Enhance Operation Subsidy

Total Bad Check 27,952 -

02290 Crim. Prosecution Enhance - 27,952 02225 Bad Check Operation Subsidy 123,246 02319 Fill the Gap Operation Subsidy 48,077 02207 Byrne Grant Operation Subsidy

Total Criminal Prosecution Enhancement - 199,275

02299 Narcotic Enforcement 57,890 - 02235 Anti-Racketeering Operation Subsidy

57,890 - Total Narcotic Enforcement

F-76 All Funds SCHEDULE OF TRANSFERS IN AND OUT

Fund Interfund Transfer: Fund Number Name In Out Number Name Purpose of Transfer

02325 Superior Court Case Mgmt 12,113 02317 Justice Court Enhancement Operation Subsidy

Total Superior Court Case Mgmt 12,113 -

2,960 00100 02327 Juvenile Account Incentive General Fund Operation Subsidy

Total Superior Court Case Mgmt 2,960

02317 Justice Court Enhancement 12,113 02325 Superior Court Case Mgmt Operation Subsidy 2,056 00100 General Fund Operation Subsidy

Total Justice Court Enhancement 2,056 12,113

02327 Juvenile Account Incentive - 85,000 04407 CIP Reallocation Adult Probation Computers

Total Superior Court Case Mgmt - 85,000

02319 Fill the Gap 131,808 - 02221 Local Court Assistance Superior Court 123,246 02290 Criminal Prosecution Enhance Attorney

Total Fill the Gap 255,054 -

F-77 SCHEDULE OF TRANSFERS IN AND OUT All Funds

Fund Interfund Transfer: Fund Number Name In Out Number Name Purpose of Transfer

02321 Intensive Probation Supervision - 296,382 02230 Intensive Probation Operation Subsidy

Total Intensive Probation Supervision - 296,382

02318 IV-D - Case Processing 25,541 - 00100 General Fund Operation Subsidy

Total IV-D - Case Processing 25,541 -

02221 Local Court Assistance - 131,808 02319 Fill the Gap Capital Improvement

Total Local Court Assistance - 131,808

03547 Library District Debt Service 3,310,225 - 02276 Library District Debt Service

Total Library District Debt Service 3,310,225 -

04403 Jail Repair Replacement - 2,581,506 02300 Jail District Debt Service

- 2,581,506 Total Jail District Repair Replacement

03500 Jail District Debt Service 2,732,381 - 02300 Jail District Debt Service

Total Jail District Debt Service 2,732,381 -

F-78 All Funds SCHEDULE OF TRANSFERS IN AND OUT

Fund Interfund Transfer: Fund Number Name In Out Number Name Purpose of Transfer

04407 Capital Improvements 120,000 - 00100 General Fund General Construction 5,250 00100 General Fund Oracle Applications 25,000 00100 General Fund Fire system upgrades 333,616 00100 General Fund East County Satellite 20,000 04407 CIP Reallocation General Construction 8,980 04407 CIP Reallocation Close Emer Radio Comm 300,000 04407 CIP Reallocation Admin Bldg Chiller 234,750 04407 CIP Reallocation Oracle Upgrade 200,000 04407 CIP Reallocation Data Backup replacement 50,000 04407 CIP Reallocation VOIP Upgrade - Nortel 76,304 04407 CIP Reallocation Clerk Micro Fische 85,000 06607 CIP Reallocation Adult Probation Computers 37,456 04407 CIP Reallocation Interest 460,000 04407 CIP Reallocation South County Satellite 486 04407 CIP Reallocation EDMS 41,924 04407 CIP Reallocation Desert Trails 6,635 04407 CIP Reallocation Radio Conversion 800 MHZ 158,873 04407 CIP Reallocation Oracle Application (Noetix) 84,660 04407 CIP Reallocation GIS 100,000 04407 CIP Reallocation Economic Development

Total Capital Improvement 1,458,900 890,034

Total Interfund Transfers In / Out 18,751,352 18,751,352

F-79

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F-80 Schedule of Budget Modifications RECOMMENDED TO TENTATIVE

Recommended Budget Summary General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Revenues 86,379,824 129,042,590 1,777,889 3,511,271 30,983,647 22,008,533 273,703,754 Expenditures 78,411,275 133,066,173 1,777,889 9,553,877 28,971,007 21,923,533 273,703,754

Total Revenues Over / (Under) Expenditures 7,968,549 (4,023,583) - (6,042,606) 2,012,640 85,000 - Operating Transfers In - Sources - 11,249,846 - 6,042,606 1,458,900 - 18,751,352 Operating Transfers Out - (Uses) (7,968,549) (7,226,263) - - (3,471,540) (85,000) (18,751,352) Total Other Sources (Uses) (7,968,549) 4,023,583 - 6,042,606 (2,012,640) (85,000) - Excess Revenues and Transfers in Over / (Under) Expenditures and Transfers Out ------Revenues General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All Recommended Budget Amount 86,058,907 128,366,576 1,802,059 3,511,271 30,472,647 22,017,532 272,228,992

Adjustments 00100 General Fund Reduce Election Deposits - Misc. Income (91,500) - - - - - (91,500) 00100 General Fund Southwest Border Revenue - Intergovernmental 40,000 - - - - - 40,000 00100 General Fund No Contribution to State in current year 500,000 - - - - - 500,000 00100 General Fund Increase in FB due to Clk of Sup Court Fines 102,417 - - - - - 102,417 00100 General Fund Decrease in FB due to JP 1 fines (230,000) - - - - - (230,000) 01984 Improvement Districts Dissolve Citrus Springs District - into City - - (24,170) - - - (24,170) 02205 Recorder Reduce appropriated revenue - (45,000) - - - - (45,000) 02210 Attorney - Victims Balance in Interest on Investments - (125) - - - - (125) 02211 Superior Court Reduce Restitution Revenue - (1,151) - - - - (1,151) 02211 Superior Court Balance in Interest on Investments - 340 - - - - 340 02213 Clerk of Sup. Ct Balance in Interest on Investments - (8) - - - - (8) 02221 Clerk of Sup. Ct Balance in Interest on Investments - 340 - - - - 340 02225 Attorney - Criminal Balance in Interest on Investments - 1,000 - - - - 1,000 02225 Attorney - Criminal Balance in Bad Check Fees - 2,185 - - - - 2,185 02246 Juvenile Court Admin Balance in Interest on Investments - (9) - - - - (9) 02248 Juvenile Court Admin Balance in State Grants - (42) - - - - (42) 02249 Juvenile Court Admin Balance in State Grants - (10) - - - - (10) 02252 Hurf Adjust Carry Forward due to change in 09 est. - 1,300,000 - - - - 1,300,000 02296 DDS - CBDG Agency Reimbursements to Federal Grants - (505,070) - - - - (505,070) 02296 DDS - CBDG Federal Grants to Agency Reimbursements - 505,070 - - - - 505,070 02300 Sheriff - Jail District Reduce Sales Taxes for FY 09 - (208,603) - - - - (208,603) 02300 Sheriff - Jail District Reduce Sales Taxes for FY 10 - (372,903) - - - - (372,903) 04407 Capital Projects Adjust Carry Forward due to change in 09 est. - - - - 511,000 - 511,000 06602 Revolving Fund - PW To reflect PW's Changes - - - - - (5,270) (5,270) 06602 Revolving Fund - PW To reflect PW's Changes - - - - - (5,896) (5,896) 06602 Revolving Fund - PW To reflect PW's Changes - - - - - (28,767) (28,767) 06602 Revolving Fund - PW To reflect PW's Changes - - - - - 30,934 30,934 Total Adjustments 320,917 676,014 (24,170) - 511,000 (8,999) 1,474,762 Total Revenues 86,379,824 129,042,590 1,777,889 3,511,271 30,983,647 22,008,533 273,703,754

F-81 RECOMMENDED TO TENTATIVE Schedule of Budget Modifications

Expenditures General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Recommended Budget Amount 78,426,934 131,805,693 1,802,059 9,553,877 28,622,897 22,017,532 272,228,992 Adjustments 00100 Adult Probation Adult Probation- Court Pay Plan (6,126) - - - - - (6,126) 00100 Adult Probation Adult Probation- Court Pay Plan (21,939) - - - - - (21,939) 00100 Adult Probation Reduce Health Insurance from 8.5% to 8% (465) - - - - - (465) 00100 Adult Probation - Graffiti Reduce Health Insurance from 8.5% to 8% (26) - - - - - (26) 00100 Adult Probation - Pretrial Reduce Health Insurance from 8.5% to 8% (79) - - - - - (79) 00100 Assessor Reduce Health Insurance from 8.5% to 8% (512) - - - - - (512) 00100 Attorney - Admin Reduce Health Insurance from 8.5% to 8% (57) - - - - - (57) 00100 Attorney - Civil Reduce Health Insurance from 8.5% to 8% (162) - - - - - (162) 00100 Attorney - Criminal Reduce Health Insurance from 8.5% to 8% (640) - - - - - (640) 00100 Attorney - Victims Reduce Health Insurance from 8.5% to 8% (73) - - - - - (73) 00100 Board of Supervisors Board of Supervisors - Reduce BOS Contgcy (100,000) - - - - - (100,000) 00100 Board of Supervisors Reduce Health Insurance from 8.5% to 8% (96) - - - - - (96) 00100 CAO - Emergency ManagemenReduce Health Insurance from 8.5% to 8% (26) - - - - - (26) 00100 Clerk of Superior Crt Cerlk of Superior Ct - Court Pay Plan 8,150 - - - - - 8,150 00100 Clk Sup Ct Reduce Health Insurance from 8.5% to 8% (651) - - - - - (651) 00100 Constable #1 Reduce Health Insurance from 8.5% to 8% (70) - - - - - (70) 00100 Constable #2 Reduce Health Insurance from 8.5% to 8% (26) - - - - - (26) 00100 Constables Constable - Holiday Pay Unapproved Reclass (3,199) - - - - - (3,199) 00100 County Administrator Reduce Health Insurance from 8.5% to 8% (258) - - - - - (258) 00100 County Administrator Ch 77 Reduce Health Insurance from 8.5% to 8% (49) - - - - - (49) 00100 DDS DDS - Holiday Pay Unapproved Reclass (1,965) - - - - - (1,965) 00100 DDS DDS - Holiday Pay Unapproved Reclass (8,594) - - - - - (8,594) 00100 DDS DDS - Holiday Pay Unapproved Reclass (13,650) - - - - - (13,650) 00100 DDS Reduce Health Insurance from 8.5% to 8% (183) - - - - - (183) 00100 DDS - BS Reduce Health Insurance from 8.5% to 8% (196) - - - - - (196) 00100 DDS - CS Reduce Health Insurance from 8.5% to 8% (215) - - - - - (215) 00100 DDS - Env Reduce Health Insurance from 8.5% to 8% (40) - - - - - (40) 00100 DDS - GIS Reduce Health Insurance from 8.5% to 8% (110) - - - - - (110) 00100 DDS - P & Z Reduce Health Insurance from 8.5% to 8% 4,980 - - - - - 4,980 00100 Elections Reduce Health Insurance from 8.5% to 8% (33) - - - - - (33) 00100 Fiduciary Reduce Health Insurance from 8.5% to 8% 131 - - - - - 131 00100 Finance Reduce Health Insurance from 8.5% to 8% (333) - - - - - (333) 00100 General Services Reduce Health Insurance from 8.5% to 8% (545) - - - - - (545) 00100 Health Reduce Health Insurance from 8.5% to 8% (37) - - - - - (37) 00100 HR Reduce Health Insurance from 8.5% to 8% (159) - - - - - (159) 00100 ITS Reduce Health Insurance from 8.5% to 8% (492) - - - - - (492) 00100 Justice Ct #1 Reduce Health Insurance from 8.5% to 8% (311) - - - - - (311) 00100 Justice Ct #2 Reduce Health Insurance from 8.5% to 8% (63) - - - - - (63) 00100 Justice Ct #3 Reduce Health Insurance from 8.5% to 8% (83) - - - - - (83) 00100 Juvenile Court Juvenile Court- Court Pay Plan (5,850) - - - - - (5,850) 00100 Juvenile Court Juvenile Court- Medical Services 25,000 - - - - - 25,000 00100 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% (415) - - - - - (415) 00100 Juvenile Court Detention Reduce Health Insurance from 8.5% to 8% (811) - - - - - (811) 00100 Legal Defender Reduce Health Insurance from 8.5% to 8% (230) - - - - - (230)

F-82 Schedule of Budget Modifications RECOMMENDED TO TENTATIVE

Expenditures General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Recommended Budget Amount 78,426,934 131,805,693 1,802,059 9,553,877 28,622,897 22,017,532 272,228,992 Adjustments 00100 Non-Departmental Non Dept - Decrease personnel set aside (40,000) - - - - - (40,000) 00100 Non-Departmental Non Dept - Eliminate Appraisal Services (7,500) - - - - - (7,500) 00100 Non-Departmental Non Dept - Eliminate Land Title Services (5,000) - - - - - (5,000) 00100 Non-Departmental Non Dept - Increase for YCAT funding 11,429 - - - - - 11,429 00100 Non-Departmental Non Dept - Reduce Moving Expenses (30,000) - - - - - (30,000) 00100 Non-Departmental Non Dept - Reduce Port Authority Increase (6,000) - - - - - (6,000) 00100 Non-Departmental Non Dept - Contributions to the State 500,000 - - - - - 500,000 00100 Non-Departmental Non Dept - Move YCAT funding (11,429) - - - - - (11,429) 00100 Non-Departmental Non Dept - Reduce the Judgements & Damages 11,429 - - - - - 11,429 00100 Non-Departmental Non Dept - Remove Vacation Buyback (360,796) - - - - - (360,796) 00100 Public Works Reduce Health Insurance from 8.5% to 8% (155) - - - - - (155) 00100 Public Works - Parks Reduce Health Insurance from 8.5% to 8% 16 - - - - - 16 00100 Recorder Reduce Health Insurance from 8.5% to 8% (167) - - - - - (167) 00100 School Reduce Health Insurance from 8.5% to 8% (85) - - - - - (85) 00100 Sheriff - Admin Reduce Health Insurance from 8.5% to 8% (1,854) - - - - - (1,854) 00100 Sheriff - Boat Reduce Health Insurance from 8.5% to 8% 823 - - - - - 823 00100 Sheriff - ME Reduce Health Insurance from 8.5% to 8% (23) - - - - - (23) 00100 Sup Ct Trial Reduce Health Insurance from 8.5% to 8% (26) - - - - - (26) 00100 Sup. Ct. JAU Reduce Health Insurance from 8.5% to 8% (68) - - - - - (68) 00100 Sup. Ct. Security Reduce Health Insurance from 8.5% to 8% (191) - - - - - (191) 00100 Superior Court Superior Court- Court Pay Plan (7,826) - - - - - (7,826) 00100 Superior Court Superior Court- Court Pay Plan 4,364 - - - - - 4,364 00100 Superior Court Superior Crt - Add Court Reporter ERE's 5,190 - - - - - 5,190 00100 Superior Court Superior Crt - Add Court Reporter ERE's 1,214 - - - - - 1,214 00100 Superior Court Superior Crt - Add Court Reporter ERE's 126 - - - - - 126 00100 Superior Court - Trial Services Superior Crt Trl Serv- Psych Exams RTC - baseli 51,540 - - - - - 51,540 00100 Treasurer Reduce Health Insurance from 8.5% to 8% (162) - - - - - (162) 01984 Improvement Districts Dissolution of Citrus Springs Improvement Distric - - (19,336) - - - (19,336) 01984 Improvement Districts Dissolution of Citrus Springs Improvement Distric - - (4,834) - - - (4,834) 02204 Public Works - Solid Waste Reduce Health Insurance from 8.5% to 8% - (30) - - - - (30) 02204 Public Works - Solid Waste Balance in Contingency - 30 - - - - 30 02205 Recorder Eliminate Capital Outlay - (45,000) - - - - (45,000) 02205 Recorder Reduce Health Insurance from 8.5% to 8% - (7) - - - - (7) 02205 Recorder Balance in Contingency - 7 - - - - 7 02207 Attorney - Criminal Reduce Health Insurance from 8.5% to 8% - (99) - - - - (99) 02207 Attorney - Criminal Balance in Contingency - 99 - - - - 99 02210 Attorney - Victims Reduce Health Insurance from 8.5% to 8% - (125) - - - - (125) 02211 Superior Court Reduce Merit Increase - (982) - - - - (982) 02211 Superior Court Reduce COLA/Market - (169) - - - - (169) 02211 Superior Court Reduce Health Insurance from 8.5% to 8% - 340 - - - - 340 02213 Clk Superior Court Reduce Health Insurance from 8.5% to 8% - (8) - - - - (8) 02213 Clk Superior Court Reduce Holiday for unapproved reclasses - (215) - - - - (215) 02213 Clk Superior Court Balance in Contingency - 790 - - - - 790 02213 Clk Superior Court Balance in Contingency - 215 - - - - 215

F-83 RECOMMENDED TO TENTATIVE Schedule of Budget Modifications

Expenditures General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Recommended Budget Amount 78,426,934 131,805,693 1,802,059 9,553,877 28,622,897 22,017,532 272,228,992 Adjustments 02213 Clk Superior Court Balance in Clerk Sup Ct's Contingency - (732) - - - - (732) 02213 Superior Court Increase Holiday Pay to agreed upon Court compensation - 732 - - - - 732 02213 Superior Court Reduce Merit Increase - (625) - - - - (625) 02213 Superior Court Reduce Market Increase - (49) - - - - (49) 02213 Superior Court Reduce COLA/Market - (116) - - - - (116) 02215 Clk Superior Court Reduce Health Insurance from 8.5% to 8% - (16) - - - - (16) 02215 Superior Court Balance in Contingency - 16 - - - - 16 02215 Superior Court Increase Holiday Pay to agreed upon Court compensation - 2,440 - - - - 2,440 02215 Superior Court Reduce Merit Increase - (164) - - - - (164) 02215 Superior Court Reduce Market Increase - (2,082) - - - - (2,082) 02215 Superior Court Reduce COLA/Market - (386) - - - - (386) 02215 Superior Court Balance in Contingency - 2,632 - - - - 2,632 02215 Superior Court Balance in Contingency - (2,440) - - - - (2,440) 02216 Clk Superior Court Reduce Health Insurance from 8.5% to 8% - (26) - - - - (26) 02216 Clk Superior Court Balance in Contingency - 26 - - - - 26 02216 Clk Superior Court Increase Holiday Pay to agreed upon Court compensation - 1,889 - - - - 1,889 02216 Clk Superior Court Balance in Contingency - (1,889) - - - - (1,889) 02221 Clk Superior Court Reduce Health Insurance from 8.5% to 8% - 340 - - - - 340 02225 Attorney - Criminal Reduce Health Insurance from 8.5% to 8% - 3,185 - - - - 3,185 02227 Attorney - Criminal Reduce Health Insurance from 8.5% to 8% - (47) - - - - (47) 02227 Attorney - Criminal Balance in Contingency - 47 - - - - 47 02228 Adult Probation Reduce Health Insurance from 8.5% to 8% - (8) - - - - (8) 02228 Adult Probation Balance in Contingency - 8 - - - - 8 02229 Adult Probation Reduce Health Insurance from 8.5% to 8% - (2) - - - - (2) 02229 Adult Probation Balance in Contingency - 2 - - - - 2 02230 Adult Probation Reduce Health Insurance from 8.5% to 8% - (753) - - - - (753) 02230 Adult Probation Balance in Contingency - 753 - - - - 753 02230 Adult Probation Decrease Holiday Pay to agreed upon Court compensation - (5,665) - - - - (5,665) 02230 Adult Probation Balance in Contingency - 5,665 - - - - 5,665 02231 Adult Probation Reduce Health Insurance from 8.5% to 8% - (86) - - - - (86) 02231 Adult Probation Balance in Contingency - 86 - - - - 86 02231 Adult Probation Decrease Holiday Pay to agreed upon Court compensation - (2,769) - - - - (2,769) 02231 Adult Probation Balance in Contingency - 2,769 - - - - 2,769 02232 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (65) - - - - (65) 02232 Juvenile Court Admin Balance in Contingency - 65 - - - - 65 02232 Juvenile Court Admin Decrease Holiday Pay to agreed upon Court compensation - (1,414) - - - - (1,414) 02232 Juvenile Court Admin Balance in Contingency - 1,414 - - - - 1,414 02234 Superior Court Reduce Merit Increase - (1,017) - - - - (1,017) 02234 Superior Court Reduce COLA/Market - (175) - - - - (175) 02234 Superior Court Increase Contingency to Balance - 1,192 - - - - 1,192 02235 Superior Court Reduce Merit Increase - (1,451) - - - - (1,451) 02235 Superior Court Balance in Contingency - 1,701 - - - - 1,701 02235 Superior Court Reduce COLA/Market - (250) - - - - (250)

F-84 Schedule of Budget Modifications RECOMMENDED TO TENTATIVE

Expenditures General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Recommended Budget Amount 78,426,934 131,805,693 1,802,059 9,553,877 28,622,897 22,017,532 272,228,992 Adjustments 02237 Jail - Enhancement Fund Balance in Salaries - 7,505 - - - - 7,505 02237 Jail - Enhancement Fund Reduce Across the Board - (3,106) - - - - (3,106) 02237 Jail - Enhancement Fund Reduce Merit Increase - (4,399) - - - - (4,399) 02237 Sheriff - Jail Reduce Health Insurance from 8.5% to 8% - (5,314) - - - - (5,314) 02237 Sheriff - Jail Balance in Salaries - 5,314 - - - - 5,314 02242 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (31) - - - - (31) 02242 Juvenile Court Admin Balance in Contingency - 31 - - - - 31 02244 Juvenile Court Detention Reduce Health Insurance from 8.5% to 8% - (31) - - - - (31) 02244 Juvenile Court Detention Balance in Contingency - 31 - - - - 31 02244 Juvenile Ct Detention Reduce Holiday for unapproved reclasses - (5,429) - - - - (5,429) 02244 Juvenile Ct Detention Balance in Contingency - 5,429 - - - - 5,429 02245 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (212) - - - - (212) 02245 Juvenile Court Admin Balance in Contingency - 212 - - - - 212 02245 Juvenile Court Admin Increase Holiday Pay to agreed upon Court compensation - 1,600 - - - - 1,600 02245 Juvenile Court Admin Balance in Contingency - (1,600) - - - - (1,600) 02246 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (9) - - - - (9) 02247 Juvenile Court Detention Reduce Health Insurance from 8.5% to 8% - (203) - - - - (203) 02247 Juvenile Court Detention Balance in Contingency - 203 - - - - 203 02247 Juvenile Ct Detention Decrease Holiday Pay to agreed upon Court compensation - (21,689) - - - - (21,689) 02247 Juvenile Ct Detention Balance in Contingency - 21,689 - - - - 21,689 02248 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (42) - - - - (42) 02249 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (10) - - - - (10) 02252 DDS - HURF Reduce Health Insurance from 8.5% to 8% - 2,065 - - - - 2,065 02252 DDS - HURF Balance in Contingency - (2,065) - - - - (2,065) 02252 DDS - HURF Reduce Holiday for unapproved reclasses - (5,401) - - - - (5,401) 02252 DDS - HURF Balance in Contingency - 5,401 - - - - 5,401 02252 DDS - HURF Project Deferred from FY 09 - 1,100,000 - - - - 1,100,000 02252 DDS - HURF Project Deferred from FY 09 - 200,000 - - - - 200,000 02253 Public Works Reduce Health Insurance from 8.5% to 8% - 125,754 - - - - 125,754 02253 Public Works Balance in Contingency - (125,754) - - - - (125,754) 02257 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (7) - - - - (7) 02257 Juvenile Court Admin Balance in Contingency - 7 - - - - 7 02259 Juvenile Court Detention Reduce Health Insurance from 8.5% to 8% - (37) - - - - (37) 02259 Juvenile Court Detention Balance in Contingency - 37 - - - - 37 02260 Health Reduce Health Insurance from 8.5% to 8% - 15,577 - - - - 15,577 02260 Health Reduce Health Insurance from 8.5% to 8% - (4,310) - - - - (4,310) 02260 Health Reduce Health Insurance from 8.5% to 8% - 1,415 - - - - 1,415 02260 Health Reduce Health Insurance from 8.5% to 8% - 693 - - - - 693 02260 Health Reduce Health Insurance from 8.5% to 8% - 1,732 - - - - 1,732 02260 Health Reduce Health Insurance from 8.5% to 8% - 675 - - - - 675 02260 Health Reduce Health Insurance from 8.5% to 8% - 832 - - - - 832 02260 Health Reduce Health Insurance from 8.5% to 8% - 3,757 - - - - 3,757 02260 Health Reduce Health Insurance from 8.5% to 8% - 246 - - - - 246 02260 Health Balance in Contingency - (20,617) - - - - (20,617) 02260 Health Add budget for Approved Reclass - 3,190 - - - - 3,190

F-85 RECOMMENDED TO TENTATIVE Schedule of Budget Modifications

Expenditures General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Recommended Budget Amount 78,426,934 131,805,693 1,802,059 9,553,877 28,622,897 22,017,532 272,228,992 Adjustments 02260 Health Balance in Contingency - (3,190) - - - - (3,190) 02260 Health Balance in Contingency - (2,077) - - - - (2,077) 02260 Health Add budget for Approved Reclass - 2,077 - - - - 2,077 02262 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (7) - - - - (7) 02262 Juvenile Court Admin Balance in Contingency - 7 - - - - 7 02265 Juvenile Court Detention Reduce Health Insurance from 8.5% to 8% - (307) - - - - (307) 02265 Juvenile Court Detention Balance in Contingency - 307 - - - - 307 02265 Juvenile Ct Detention Reduce Holiday for unapproved reclasses - (19,138) - - - - (19,138) 02265 Juvenile Ct Detention Balance in Contingency - 19,138 - - - - 19,138 02266 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (172) - - - - (172) 02266 Juvenile Court Admin Balance in Contingency - 172 - - - - 172 02266 Juvenile Court Admin Decrease Holiday Pay to agreed upon Court compensation - (4,728) - - - - (4,728) 02266 Juvenile Court Admin Balance in Contingency - 4,728 - - - - 4,728 02267 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (61) - - - - (61) 02267 Juvenile Court Admin Balance in Contingency - 61 - - - - 61 02267 Juvenile Court Admin Increase Holiday Pay to agreed upon Court compensation - 1,408 - - - - 1,408 02267 Juvenile Court Admin Balance in Contingency - (1,408) - - - - (1,408) 02268 Juvenile Court Admin Reduce Health Insurance from 8.5% to 8% - (155) - - - - (155) 02268 Juvenile Court Admin Balance in Contingency - 155 - - - - 155 02268 Juvenile Court Admin Increase Holiday Pay to agreed upon Court compensation - 10,899 - - - - 10,899 02268 Juvenile Court Admin Balance in Contingency - (10,899) - - - - (10,899) 02273 Housing Reduce Health Insurance from 8.5% to 8% - (218) - - - - (218) 02273 Housing Balance in Contingency - 218 - - - - 218 02273 Housing Add budget for Approved Reclasses - 4,577 - - - - 4,577 02273 Housing To move indirect cost charges - (33,608) - - - - (33,608) 02273 Housing Balance in Contingency - (4,577) - - - - (4,577) 02273 Housing Balance in Contingency - 33,608 - - - - 33,608 02274 Housing Reduce Health Insurance from 8.5% to 8% - (110) - - - - (110) 02274 Housing Balance in Contingency - 110 - - - - 110 02274 Housing Add budget for Approved Reclasses - 1,126 - - - - 1,126 02274 Housing To HAP from Contingency - 256,483 - - - - 256,483 02274 Housing To move indirect cost charges - 21,942 - - - - 21,942 02274 Housing Balance in Contingency - (1,126) - - - - (1,126) 02274 Housing Balance in Contingency - (21,942) - - - - (21,942) 02274 Housing Move Contingency to HAP - (256,483) - - - - (256,483) 02275 Housing Reduce Health Insurance from 8.5% to 8% - 399 - - - - 399 02275 Housing Balance in Contingency - (399) - - - - (399) 02275 Housing Add budget for Approved Reclasses - 745 - - - - 745 02275 Housing To move indirect cost charges - 11,666 - - - - 11,666 02275 Housing Balance in Contingency - (745) - - - - (745) 02275 Housing Balance in Contingency - (11,666) - - - - (11,666) 02276 Library Reduce Health Insurance from 8.5% to 8% - (1,345) - - - - (1,345) 02276 Library Balance in Contingency - 1,345 - - - - 1,345 02276 Library Add budget for approved reclasses - 4,806 - - - - 4,806 02276 Library Balance in Contingency - (4,806) - - - - (4,806)

F-86 Schedule of Budget Modifications RECOMMENDED TO TENTATIVE

Expenditures General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Recommended Budget Amount 78,426,934 131,805,693 1,802,059 9,553,877 28,622,897 22,017,532 272,228,992 Adjustments 02286 Sheriff - Jail Reduce Health Insurance from 8.5% to 8% - 1,351 - - - - 1,351 02286 Sheriff - Jail Balance in Contingency - (1,351) - - - - (1,351) 02288 Adult Probation Reduce Health Insurance from 8.5% to 8% - (496) - - - - (496) 02288 Adult Probation Balance in Contingency - 496 - - - - 496 02288 Adult Probation Decrease Holiday Pay to agreed upon Court compensation - (32,922) - - - - (32,922) 02288 Adult Probation Balance in Contingency - 32,922 - - - - 32,922 02290 Attorney - Criminal Reduce Health Insurance from 8.5% to 8% - (16) - - - - (16) 02290 Attorney - Criminal Balance in Contingency - 16 - - - - 16 02295 Flood Control Reduce Health Insurance from 8.5% to 8% - 757 - - - - 757 02295 Flood Control Balance in Contingency - (757) - - - - (757) 02299 Sheriff - Admin Reduce Health Insurance from 8.5% to 8% - 12,498 - - - - 12,498 02299 Sheriff - Admin Balance in Contingency - (12,498) - - - - (12,498) 02300 Sheriff - Jail Reduce Health Insurance from 8.5% to 8% - 78,541 - - - - 78,541 02300 Sheriff - Jail Balance in Contingency - (78,541) - - - - (78,541) 02300 Sheriff - Jail Reduce Salaries for .5 FTE Reduction - (18,694) - - - - (18,694) 02300 Sheriff - Jail Reduce Social Security for .5 FTE Reduction - (1,159) - - - - (1,159) 02300 Sheriff - Jail Reduce Medicare for ,5 FTE Reduction - (271) - - - - (271) 02300 Sheriff - Jail Reduce State Retirement for .5 FTE Reduction - (1,757) - - - - (1,757) 02300 Sheriff - Jail Reduce Health Insurance for .5 FTE Reduction - (3,078) - - - - (3,078) 02300 Sheriff - Jail Reduce EAP for .5 FTE Reduction - (12) - - - - (12) 02300 Sheriff - Jail Reduce Life Insurance for .5 FTE Reduction - (14) - - - - (14) 02300 Sheriff - Jail Reduce Workers Comp for .5 FTE Reduction - (41) - - - - (41) 02300 Sheriff - Jail Reduce Other Employee Benefits for .5 FTE Reduction - (2,288) - - - - (2,288) 02300 Sheriff - Jail Balance in Contingency - 27,314 - - - - 27,314 02302 Sheriff - Admin Reduce Health Insurance from 8.5% to 8% - (7,045) - - - - (7,045) 02302 Sheriff - Admin Balance in Salaries - 7,045 - - - - 7,045 02302 Sheriff Admin Balance in Salaries - 1,515 - - - - 1,515 02302 Sheriff Admin Reduce Across the Board - (908) - - - - (908) 02302 Sheriff Admin Reduce Merit Increase - (607) - - - - (607) 02308 Sheriff - Jail Reduce Health Insurance from 8.5% to 8% - 264 - - - - 264 02308 Sheriff - Jail Balance in Contingency - (264) - - - - (264) 02309 Adult Probation Reduce Health Insurance from 8.5% to 8% - (36) - - - - (36) 02309 Adult Probation Balance in Contingency - 36 - - - - 36 02310 Adult Probation Reduce Health Insurance from 8.5% to 8% - (34) - - - - (34) 02310 Adult Probation Balance in Contingency - 34 - - - - 34 02310 Adult Probation Increase Holiday Pay to agreed upon Court compensation - 3,234 - - - - 3,234 02310 Adult Probation Balance in Contingency - (3,234) - - - - (3,234) 02317 Justice Court #1 Reduce Health Insurance from 8.5% to 8% - (36) - - - - (36) 02317 Justice Court #1 Balance in Contingency - 36 - - - - 36 02317 Justice Court #2 Reduce Health Insurance from 8.5% to 8% - (17) - - - - (17) 02317 Justice Court #2 Balance in Contingency - 17 - - - - 17 02317 Justice Court #3 Reduce Health Insurance from 8.5% to 8% - (2) - - - - (2) 02317 Justice Court #3 Balance in Contingency - 2 - - - - 2 02318 Clk Superior Court Reduce Health Insurance from 8.5% to 8% - (5) - - - - (5) 02318 Clk Superior Court Balance in Contingency - 5 - - - - 5

F-87 RECOMMENDED TO TENTATIVE Schedule of Budget Modifications

Expenditures General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Recommended Budget Amount 78,426,934 131,805,693 1,802,059 9,553,877 28,622,897 22,017,532 272,228,992 Adjustments 02319 Attorney Reduce Health Insurance from 8.5% to 8% - 1,820 - - - - 1,820 02319 Clk Superior Court Reduce Health Insurance from 8.5% to 8% - 340 - - - - 340 02319 Public Defender Reduce Health Insurance from 8.5% to 8% - 340 - - - - 340 02319 Public Defender Balance in Contingency - (2,500) - - - - (2,500) 02319 Superior Court Reduce Health Insurance from 8.5% to 8% - 836 - - - - 836 02319 Superior Court Balance in Contingency - (836) - - - - (836) 02325 Superior Court Reduce Health Insurance from 8.5% to 8% - 374 - - - - 374 02325 Superior Court Balance in Contingency - (374) - - - - (374) 02327 Juvenile Admin Reduce Health Insurance from 8.5% to 8% - (7) - - - - (7) 02327 Juvenile Admin Balance in Contingency - 7 - - - - 7 02327 Juvenile Court Admin Corresponding Increase in Contingency - 2,960 - - - - 2,960 02329 CAO Self Insurance Reduce Health Insurance from 8.5% to 8% - 492 - - - - 492 02329 CAO Self Insurance Balance in Contingency - (492) - - - - (492) 04403 Capittal - Jail District Reduce Contingency for Trs out to 2300 - - - - (581,506) - (581,506) 04407 4407 Non Dept Reduce Health Insurance from 8.5% to 8% - - - - 9,877 - 9,877 04407 4407 Non Dept Balance in Construction in Progress - - - - (9,877) - (9,877) 04407 Capital Projects - 4407 Adult Probation Corresponding expenditure for Adult Probation Computers - - - - 85,000 - 85,000 04407 Capital Projects - 4407 East County Satellite East County Satellite - - - - 333,616 - 333,616 04407 Capital Projects - 4407 Health Restoration Corresponding Expenditure for Health Restoration - - - - 511,000 - 511,000 06601 ITS - Life Cycle Reduce est expenditures for current year - - - - - (85,000) (85,000) 06602 Public Works Reduce Health Insurance from 8.5% to 8% - - - - - 676 676 06602 Public Works Balance in Other Improvements - - - - - (676) (676) 06602 Public Works - Revolving To reflect PW's changes - - - - - (8,999) (8,999) 06607 Health Insurance Fund Reduce Health Insurance from 8.5% to 8% - - - - - (57) (57) 06607 Health Insurance Fund Balance in Contingency - - - - - 57 57 Total Adjustments (15,659) 1,260,480 (24,170) - 348,110 (93,999) 1,474,762 Total Expenditures 78,411,275 133,066,173 1,777,889 9,553,877 28,971,007 21,923,533 273,703,754

F-88 Schedule of Budget Modifications RECOMMENDED TO TENTATIVE

Operating Transfers In General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All Recommended Budget Amount - 10,665,380 - 6,042,606 1,040,284 - 17,748,270 Adjustments 02300 Sheriff - Jail District Transfer In to Support Jail District 2300 - 581,506 - - - - 581,506 02327 Juvenile Court Admin Add Transfer-Out to 2327 as requested - 2,960 - - - - 2,960 04407 Capital Projects Transfer In to 4407 from ITS - - - - 85,000 - 85,000 04407 Capital Projects Transfer In from GF East County - - - - 333,616 - 333,616 - Total Adjustments - 584,466 - - 418,616 - 1,003,082 Total Operating Transfers In - 11,249,846 - 6,042,606 1,458,900 - 18,751,352

Operating Transfers Out General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All Recommended Budget Amount (7,631,973) (7,226,263) - - (2,890,034) - (17,748,270) Adjustments 00100 General Fund Add Transfer-Out to 2327 as requested (2,960) - - - - - (2,960) 04403 Sheriff - Jail - Repair & Maint. Transfer Out to Support Jail District 2300 - - - - (581,506) - (581,506) 04407 Capital Projects East County Satellite (333,616) - - - - - (333,616) 06607 ITS - Life Cycle Reduce Data Processing Equipment for Transfer Out - - - - - (85,000) (85,000) Total Adjustments (336,576) - - - (581,506) (85,000) (1,003,082) Total Operating Transfers Out (7,968,549) (7,226,263) - - (3,471,540) (85,000) (18,751,352) Total Tentative Other Sources/(Uses ) Budget (7,968,549) 4,023,583 - 6,042,606 (2,012,640) (85,000) -

F-89

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F-90 Schedule of Budget Modifications TENTATIVE TO ADOPTED

Tentative Budget Summary General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All Revenues 86,379,824 129,060,977 1,771,414 3,511,271 30,983,647 22,008,533 273,715,666 Expenditures 78,411,275 133,084,560 1,771,414 9,553,877 28,971,007 21,923,533 273,715,666 Total Revenues Over / (Under) Expenditures 7,968,549 (4,023,583) - (6,042,606) 2,012,640 85,000 -

Operating Transfers In - Sources - 11,249,846 - 6,042,606 1,458,900 - 18,751,352 Operating Transfers Out - (Uses) (7,968,549) (7,226,263) - - (3,471,540) (85,000) (18,751,352)

Total Other Sources (Uses) (7,968,549) 4,023,583 - 6,042,606 (2,012,640) (85,000) -

Excess Revenues and Transfers in Over / (Under) Expenditures and Transfers Out ------

Revenues General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Tentative Budget Amount 86,379,824 129,042,590 1,777,889 3,511,271 30,983,647 22,008,533 273,703,754 Adjustments 03543 Improvement Dist. Debt Serv Increase FY 09 Expenditures - - (6,475) - - - (6,475) 02342 AZ Crim. Just, Comm (ARRA) ARRA Grant Funds - 18,387 - - - - 18,387

Total Adjustments - 18,387 (6,475) - - - 11,912

Total Revenues 86,379,824 129,060,977 1,771,414 3,511,271 30,983,647 22,008,533 273,715,666 Expenditures General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All

Tentative Budget Amount 78,411,275 133,066,173 1,777,889 9,553,877 28,971,007 21,923,533 273,703,754 Adjustments

00100 Medical Eligibility Transfer Burial Budget to Fudiciary (73,578) - - - - - (73,578) 00100 Public Fudiciary Transfer Burial Budget to Fudiciary 73,578 - - - - - 73,578 00100 General Services Approved Reclassification of Emp 3,702 - - - - - 3,702 00100 Non-Departmental Reduce Unemployment set aside to bal. (3,702) - - - - - (3,702) 00100 Public Defender Reduce Personnel Costs (18,387) - - - - - (18,387) 00100 Non-Departmental Increase Unemployment set aside to bal. 18,387 - - - - - 18,387 02260 Health District Correct Retirement Line Item - (71,607) - - - - (71,607) 02260 Health District Correct Retirement Line Item - 71,607 - - - - 71,607 02253 Public Works - Hurf Correct Health Insurance - (96,296) - - - - (96,296) 02253 Public Works - Hurf Balance in Contingency - 96,296 - - - - 96,296 03543 Improvement Dist. Debt Serv Balance in FY 10 Contingency - - (6,475) - - - (6,475) 02342 AZ Crim. Just, Comm (ARRA) Increase Personnel Costs from GF - 18,387 - - - - 18,387 Total Adjustments - 18,387 (6,475) - - - 11,912

Total Expenditures 78,411,275 133,084,560 1,771,414 9,553,877 28,971,007 21,923,533 273,715,666

F-91 TENTATIVE TO ADOPTED Schedule of Budget Modifications

Other Sources (Uses)

Operating Transfers In General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All Tentative Budget Amount - 11,249,846 - 6,042,606 1,458,900 - 18,751,352 Adjustments

------Total Adjustments ------Total Operating Transfers In - 11,249,846 - 6,042,606 1,458,900 - 18,751,352

Operating Transfers Out General Special Improvement Debt Capital Internal Total Fund Agency Description Fund Revenue Districts Service Projects service All Tentative Budget Amount (7,968,549) (7,226,263) - - (3,471,540) (85,000) (18,751,352) Adjustments

------Total Adjustments ------

Total Operating Transfers Out (7,968,549) (7,226,263) - - (3,471,540) (85,000) (18,751,352)

Total Tentative Other Sources/(Uses ) Budget (7,968,549) 4,023,583 - 6,042,606 (2,012,640) (85,000) -

F-92 COUNTY BUDGET RESOLUTION

F-93 COUNTY BUDGET RESOLUTION

F-94 COUNTY BUDGET RESOLUTION

F-95 COUNTY BUDGET RESOLUTION

F-96 COUNTY BUDGET RESOLUTION

F-97 COUNTY BUDGET RESOLUTION

F-98 COUNTY BUDGET RESOLUTION

F-99

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F-100 STATE BUDGET FORMS

YUMA COUNTY Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2009-10 SCHEDULE A

ESTIMATED OTHER FINANCING INTERFUND TRANSFERS ADOPTED REVENUES 2009-10 2009-10 TOTAL BUDGETED ACTUAL DIRECT OTHER THAN FINANCIAL BUDGETED EXPENDITURES/ EXPENDITURES/ FUND BALANCE/ PROPERTY TAX PROPERTY RESOURCES EXPENDITURES/ EXPENSES EXPENSES NET ASSETS*** REVENUES TAXES AVAILABLE 2009- EXPENSES FUND 2008-09* 2008-09** July 1, 2009** 2009-10 2009-10 SOURCES IN 10 2009-10 Primary: 1. General Fund$ 76,089,544 $ 59,667,614 $ 18,942,385 $ 20,820,522 $ 46,616,917 $ $ $ $ 7,968,549 $ 78,411,275 $ 78,411,275 Secondary: 2. General Fund - Override Election 0 3. Total General Fund 76,089,544 59,667,614 18,942,385 20,820,522 46,616,917 7,968,549 78,411,275 78,411,275 4. Special Revenue Funds 128,231,505 71,400,199 52,208,307 15,249,134 63,381,425 11,249,846 7,226,263 134,862,449 134,862,449

5. Debt Service Funds Available 10,969,624 8,088,337 3,346,181 158,615 6,042,606 9,547,402 9,547,402 6. Less: Designation for Future Debt Retirement 7. Total Debt Service Funds 10,969,624 8,088,337 3,346,181 158,615 6,042,606 9,547,402 9,547,402

8. Capital Projects Funds 58,195,321 40,838,600 15,763,902 15,219,745 1,458,900 3,471,540 28,971,007 28,971,007

9. Permanent Funds 0

10. Enterprise Funds Available 0 11. Less: Designation for Future Debt Retirement

12. Total Enterprise Funds 0

13. TOTAL ALL FUNDS$ 273,485,994 $ 179,994,750 $ 90,260,775 $ 36,069,656 $ 125,376,702 $ $ $ 18,751,352 $ 18,666,352 $ 251,792,133 $ 251,792,133

EXPENDITURE LIMITATION COMPARISON 2008-09 2009-10 1. Budgeted expenditures/expenses $ 272,631,096 $ 251,792,133 2. Add/subtract: estimated net reconciling items (116,115,634) (99,517,102) 3. Budgeted expenditures/expenses adjusted for reconciling items 156,515,462 152,275,031 4. Less: estimated exclusions (97,839,624) (98,632,998) 5. Amount subject to the expenditure limitation$ 58,675,838 $ 53,642,033 6. EEC expenditure limitation $ 77,893,304 $ 80,347,427

* Includes Expenditure/Expense Adjustments Approved in 2008-09 from Schedule E. ** Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. *** Amounts in this column represent Fund Balance/Net Asset amounts except for amounts invested in capital assets, net of related debt, and reserved/restricted amounts established as offsets to assets presented for informational purposes (i.e., prepaids, inventory, etc.).

F-101 STATE BUDGET FORMS

20,328,144 $ 21,464,803

2008-09 2009-10

FISCAL YEAR FISCAL YEAR

$ 20,328,144 $$- 21,464,803 $

SCHEDULE B COUNTY YUMA Fiscal Year 2009-10

and Tax Rate Information of Tax Levy Summary

Southern Sands 92-4 Mobil Estates-UnitFoothills Mobile 20 Prado (93-3)Castil del Fortuna Oro Del (96-2)Tamarack Phase I (96-4)Tamarack Phase II (96-6) 1802Amistad Estates-Unit II (94-7) 1801 ValleyHyder Sol PhaseCasa I (96-1) Del Amistad Estates (92-3)Arcadia Meadows 1803 1804Buntin Estates 1805 1807 EstatesCasa Manana Mobile 1806 3,966Crane Annex 4,362 1810 1811 500 1814 1808 2,373 3,166 0 3,341 0 1812 0 1813 0 4,124 1815 500 4,700 2,373 1,870 0 0 0 0 3,386 4,124 0 4,833 1,189 1,870 0 3,157 1,181 Less reserve taxes for to be received in property subsequent yearsPlus collected from prior years TaxesProperty to be collected during current year $Less reserve taxes for to be received in property subsequent yearsPlus collected from prior years 9,977,632 TaxesProperty to be collected during current year $ $ 10,523,968 105,028 3,634,627 $ (630,166) 3,609,441 263,099 38,259 (588,891) (229,555) 37,598 (187,992)

Improvement amounts Districts - levy Less reserve taxes for to be received in property subsequent yearsPlus collected from prior years TaxesProperty to be collected during current year for District Operations - Levy Library Yuma County for District Debt Service - Levy Library Yuma County $ $ 19,779,000 $ 7,023,343 20,820,522 amount Flood District -Yuma levy County $ 3,479,427 467,263 7,436,848 3,412,912 (1,016,407) $ 520,513 (1,164,794) 3,825,923 $ 3,759,835 Maximum allowable primary property tax levy. Maximum tax levy. primary property allowable A.R.S. §42-17051(A). Amountreceived from 2007- taxation in the property primary excess in 08 fiscal year of the sum maximum of that year's A.R.S. §42-17102(A)(18). tax levy. primary property allowable B. Secondary property taxes - levy amounts taxes - property levy B. Secondary amount taxesA. Primary - levy property 1. 2. 3. amounts tax levy Property

F-102 STATE BUDGET FORMS

2008-09 2009-10

FISCAL YEAR FISCAL YEAR

SCHEDULE B COUNTY YUMA Fiscal Year 2009-10

and Tax Rate Information of Tax Levy Summary

Crane Subdivision ManorCollins Country RoadsCountry Debra Jean EstatesDel Oro Mobile EstatesDel Sur Estates-Units 1 & 2Desert Grove Est-# Mobile 1,2,3Donovan EstatesDonovan Estates-Unit 2Edenwood West Subdivision 1817 1816Eighth Street West-Units 1 & 2 1822El Pueblocito Subdivision 1821 1820 1819Fair Acres Subdivision 1818Fourth Avenue ExtensionGadsden TownsiteGadsden Estates-Unit 2 1825 1826 13,534 1824Green Acres Amended 1,117 1823Hettema Place-Units 1,2&3 1,922M & B Improvement District 1827 5,161 2,897 13,880International Plaza/Escondido Beach 0Kachina Estates 1828 1829Kofa Acres/Kofa Estates Mobile 15,237 3,227La Jolla Del Valle Subdivision 1,118 1835 8,760 1,139 1831La Mesa Manor #2 1830 1833 4,479 1,922 1832La Mesa Mobile Park 1834 13,880 5,161 8,807La Mesa Park 2,698 1837Lee Pate Industrial Park 2,193 9,576Loma Vista Estates 0 1838Los Portales Del Alamo Subdivision 3,227 11,567 1,118 SubdivisionLynch 4,901 16,650 3,000 11,845 1 & 2 Village-Unit Magnolia 1836 10,709 0 3 Village-Unit Magnolia 8,644 1845 700Marta Place 1839 1840 1,532Meadowbrook Subdivision 1,264 9,576 1843Mesa Del Sol-Unit 1 2,943Mesa Del Sol-Unit 2 5,312 13,254 11,845 1841Old World Village 1844 1847 5,000 2,202Orange Grove Manor Mobile #1&2Padre Ranchitos 1846 0 8,386 614 1848Palm Desert Estates 1,532 Mobile 3,134 1850 547 SubdivisionParkway 1,792 Pecan Grove Addition 1854 0Pecan Grove Subdivision 2,915 1851 8,112Lightle Arces/Pecan Park 2,210 2,685 1849 1852Pfeiffer Estates 9,531 Phillips Subdivision 1856 3,134 3,931 7,548 1853Pine Tree Estates 5,186 606 8,971 1855 1857 2,915 1859 1858 0 2,913 7,447 1860 1,031 0 9,361 4,224 5,500 1,755 4,359 5,564 6,000 1862 15,521 1861 1,366 1863 4,000 3,650 2,496 1,048 6,500 2,293 1,954 4,409 6,200 9,863 1,366 3,650 2,519 0 300 2,340 9,863 327 0

F-103 STATE BUDGET FORMS

2008-09 2009-10 FISCAL YEAR FISCAL YEAR

SCHEDULE B

COUNTY YUMA

Fiscal Year 2009-10

and Tax Rate Information of Tax Levy Summary

RancherosBonitos Rancho VerdeRancho Viejo-Unit 2Rancho Viejo-Unit 3 Estates Colorado Rio Rossi SubdivisionSaguro Mobile EstatesSan Luis TownsiteSiesta AcresSouth Park Indust District-Unit 2 1864Starview Estates Mobile 1866Sunburst Estates-Unit2 1865 1867 RanchettesSunglow 1868 EstatesSun Valley 1874 PlaceTaylor 1870 1869Tierra Mesa-Unit #1Union Improvement District 4,007 1872Valle Verde Subdivision 1875 6,900 Citrus Estates-UnitValley 2 1,735 1876 2,106 Citrus Estates-UnitValley 3 1873 Park HomesValley 1877 0 2,900 AcresVerde Valley CordovaVilla Subdivision 790 1878 4,007 0 1881 HermosaVilla 1880 2,316 Hermosa-UnitVilla 2 3,542 1883 1882 0 2,000 2,135 Hermosa-UnitsVilla 2A & 2C 1879 1884 1,621 Townhouses Royale Villa 853 2,900 Wellton Heights-Unit 2 11,069West Crane Subdivision 0 12,001 839 West Crane-Unit 1887 2 1885 3,610 0 Western (81-2) Village 1886 2,779 1,877 1890Sun Leisure Est Unit 1 & Oth Lnds 2,981 2,959 1,624 EstatesSun Valley No. 3 1,059 3,560 0 1889 10,930 Mirada Del Sol Subdivision 1891 867 1888 1 Del Rey-Unit Villa 13,999 1892Yuma East # 3 1898 1894 3,610 5,807Desert Air Mobile Estates-Unit 3 650 1,877 Mesa Del Sol Unit 3 3,640 2,000 3,371Wahlquist Subdivision 1896 1895 1,070 2,156 Zocalo Gardens 0 1899 3,447 1902 1,817Greentree Subdivision 3,338 1906Rancho Caballo Subdivision 4,474Green Acres-Unit 2 & Other Lands 5,932 6,812Yuma EastEstates # 1904 1 0 1,838 655 3,371 Yuma East Mesa & Yuma East 2San Marcos Village 2,449 1905 3,505 1907 IndustrialAraby Park (84-4) 15,415 1912 8,111 1,725 1908 0 3,338 1911 2,382 1910 3,500 6,488 1914 1909 2,228 0 1913 1,500 16,201 10,062 8,111 1917 9,334 3,881 4,000 1,555 1,991 0 1916 8,797 5,445 1,800 0 13,000 11,475 11,155 3,881 4,000 2,018 0 6,187 5,220 0 13,822 0 0 0

F-104 STATE BUDGET FORMS

2008-09 2009-10 FISCAL YEAR FISCAL YEAR

SCHEDULE B

COUNTY YUMA

Fiscal Year 2009-10

and Tax Rate Information of Tax Levy Summary

Desert Lakes SubdivisionMarable VaughnMesa Del Sol-Unit 4Mesa Del Sol-Unit 5 2 Del Rey-Unit Villa 3 Del Rey-Unit Villa Los Amigos SubdivisionYuma East-Unit 4a,4b,4c,4d 1918 BlvdHensley's Yuma ValleySunglow Project 1922Rancho Del Oro 1919 1923Tierra Mesa-Unit 3 Life Mobile EstatesCountry 1924 1927 1926 2,838Mesa Del Sol-Unit 6 1925Tierra Mesa-Unit #1 - 4Rancho Mesa Verde-Unit 2Cresta Gila Estates-Unit1 3,912Rancho Mesa Verde IWDD 949 1928 1,733 ViejoVilla Townhouses 1933 14,039 Estates-UnitSun 2 Valley 2,138 1930 1929 5,097 758Orange Grove Manor-Unit Mobile 5 1931 1932Tierra Mesa Estates-Unit 4 0 1936 1935 1934Del Sur Estates 1937 2,889 Bardeaux Oakes 1938 1941 1,342 Suncrest Est #1 975 16,106 Galahad Manor of Camelot 3,760 4,830 1939 0El Descanso Subdivision 1940 811 Rancho 4,552 Sereno 1,967 0 1942 0 MeadowsCountry 3,000 3,476 Estates 0 Hazelwood 0 Meadows II (93-2)Country 7,604Tierra Mesa Estates #5 & 6 0 977 2,794 1948Casa De Encanto 1944 11,686 1946Desert Foothills Estates No. 5 3,537 893 1949 1,865 0 Rancho Mesa Verde-Unit 1 1947 1,732 3,276 3,696 Rancho Mesa Verde-Unit 1 0 0 Rancho 2,126 Mesa Verde-Unit 3 6,044 1953Rancho Mesa Verde-Unit 3 1950 1955 1951 1,028 El Prado Estates-Unit 1 1952 15,396 1,070 1957 0 Foothills Mobile Estates #21 1,900Foothills Estates-Unit Mobile 22 972 1958 1,979 0 823Foothills #25 1,195 1959 1956Los Portales Del Alamo #4 1960Foothills Estates-Unit Mobile 26 1961 1,866 11,723Mountain Shadows IV 8,045 1,900 1,183 1,318Mountain 1 1964 View-Unit 1963 3,147 1962 1,923 1,235 3,034 855 1967 0 1,207 1966 2,485 11,723 1,866 0 8,045 1,900 1,318 1,997 0 3,828 62,256 1968 1965 0 1969 2,478 34,033 1,350 3,173 1,940 0 81,512 5,302 19,465 0 16,642 5,564 0 0 1,028 10,440 3,466 0

F-105 STATE BUDGET FORMS

2008-09 2009-10

FISCAL YEAR FISCAL YEAR

B SCHEDULE COUNTYYUMA Fiscal Year2009-10

Information Rate Tax and of Tax Levy Summary

Yuma County Library District - Levy for Operations District-Levy Library County Yuma amount - levy District Flood County Yuma 0.5130 0.3178 0.5130 0.2910 99-01 Sol Del Mesa Oasis Del Este No. 3CollegePark and Other(79-11) ID Shapiro Andy Gardens (94-6)Verde Palo Verde Estates (96-8)Palo I & II Meadows Yuma EastCahaparal NewGadsden 1970Mountain Unit View #2 1971 1972B & C Colonia 1973 1974 Fortuna del Arroyo 1975 1999Contingency ImprovementSubtotal Districts 1976 25,436 taxes property Total secondary 1980 4,301 2,241 1977 0 0 1,766 1978 0 1983 1982 81,350 4,383 186,204 3,201 1,677 $ 32,980 0 0 566 200,000 0 943,817 14,556,076 $ 0 186,204 0 0 15,249,134 1,115,725 0 0 13,234 0 (1) 2008-09 year's levy year's (1) 2008-09 levies years’ (2) Prior taxesproperty (3) Total secondary $ $ 14,107,699 13,825,545 282,154 (3) Total county tax rate tax (3) Total county 2.9674 2.7942 (1) Primary property tax rate tax property (1) Primary rate tax property (2) Secondary 1.8825 1.7548 levy year's (1) 2008-09 levies years’ (2) Prior taxes property (3) Total primary $ $ 19,636,901 19,244,163 392,738 B. Secondary property taxes property B. Secondary taxes collectedC. Total property tax rates Property tax County A. rate $ 33,744,600 C. amounts tax levy Total property collected* taxes Property taxes property A. Primary $ 34,335,076 $ 36,069,656 4. 5. Yuma Library County Districtfor - Levy Debt Service 0.2541 0.2354

F-106 STATE BUDGET FORMS

85.53 65.51

2008-09 2009-10

FISCAL YEAR FISCAL YEAR

SCHEDULE B COUNTYYUMA Fiscal Year 2009-10

Information Rate Tax and Levy Tax of Summary

Southern 92-4 Sands Mobil 1801 Estates-UnitFoothills Mobile 20Castil del Prado (93-3)Fortuna Del Oro (96-2)Tamarack Phase I (96-4)Tamarack Phase II (96-6) 1802Amistad Estates-Unit II (94-7) ValleyHyder Phase I (96-1)Casa Del Sol Amistad Estates (92-3)Arcadia 1803 Meadows 1804Buntin Estates 1805 1807 1806 Estates Mobile Casa Manana 15.61 AnnexCrane - SubdivisionCrane 1810 - ManorCollins Country RoadsCountry 13.89 1811Debra Jean Estates 1814Del Oro Estates Mobile 0.00 1808 25.52 12.46 Sur Estates-UnitsDel 1 & 2 1812 - Desert Est-# Grove 1,2,3 Mobile - - EstatesDonovan 0.00 1813 Estates-Unit 2Donovan West 13.89 Edenwood Subdivision 1817 1816 43.87 West-UnitsEighth Street 1 & 2 1815 19.92 25.52 0.00 1822El Pueblocito Subdivision 1821 1820 1819 103.89Fair Acres Subdivision 1818 ExtensionFourth Avenue - 0.00 Gadsden Townsite 112.87 1825Gadsden Estates-Unit 2 1826 178.08 1824 43.87 Green Acres Amended 25.39 20.48 1823 24.77Hettema 1,2&3 Place-Units 13.35 103.89 M & B Improvement District 1827 193.13 0.00 19.33 BeachInternational Plaza/Escondido 10.89 105.23 Kachina Estates 1828 1829Kofa Acres/Kofa Estates Mobile 200.49 28.81 SubdivisionLa Jolla Del Valle 31.06 1835 46.11 25.89 1831La Mesa #2 Manor 24.60 1830 1833 22.28 13.35 1832 ParkLa Mesa Mobile 179.87 1834 19.33 32.50La Mesa Park 0.00 10.89 1837 Industrial ParkLee Pate 46.66 42.56Loma Estates Vista 1838 28.81 LosPortales Del Alamo Subdivision 31.06 60.88 SubdivisionLynch 21.59 225.00 0.00 14.93 171.67 Village-Unit 1 & 2Magnolia 1836 334.66 Village-Unit 3Magnolia 31.90 50.00 1845Marta Place 1839 1840 15.79Meadowbrook Subdivision 26.89 42.56 1843 1Mesa Del Sol-Unit 37.73 2Mesa Del Sol-Unit 23.40 179.11 171.67 1841 156.25 1844 0.00 1847 28.97 43.86 42.79 1846 1848 15.79 15.75 11.64 1850 22.97 0.00 16.19 1851 76.53 29.08 17.55 1849 1852 48.63 15.75 30.47 12.89 55.09 26.46 0.00 16.19 103.43 0.00 19.04 33.26 82.11 32.74 40.15 28.39 55.56 33.81 57.02

tax rates property Secondary B. Special assessmentB. taxrates district

F-107 STATE BUDGET FORMS

2008-09 2009-10

FISCAL YEAR FISCAL YEAR

SCHEDULE B COUNTY YUMA Fiscal Year2009-10 Fiscal

Rate Information Tax and Levy Tax of Summary

WorldOld Village #1&2 Manor Mobile Orange Grove RanchitosPadre Palm EstatesDesert Mobile SubdivisionParkway Pecan Grove Addition 1854Pecan Grove Subdivision Arces/PecanLightle ParkPfeiffer Estates SubdivisionPhillips 1856 1853 TreePine EstatesRancheros Bonitos 65.96 1855 VerdeRancho 18572 Viejo-Unit Rancho 1859 18583 Viejo-Unit Rancho 1860 Estates Colorado Rio Rossi Subdivision 12.81 29.06 Estates Mobile Saguro San Luis Townsite 44.12 1862 378.56 1861Siesta Acres 26.27 1863 24.012Park South District-Unit Indust 30.07 1864 - 99.70 Estates Mobile Starview 18662 Estates-UnitSunburst 14.26 1865 29.39 1867 RanchettesSunglow 1868 Estates Valley Sun 151.22 1874 209.85 1870 PlaceTaylor 1869 26.27 Tierra Mesa-Unit #1 24.01 30.35 25.00 101.74 - ImprovementUnion District 80.14 - 1872Subdivision Verde Valle 1875 94.52Citrus Estates-UnitValley 2 42.32 1876 27.35 -Citrus Estates-UnitValley 3 1873 209.85 0.00 Park HomesValley 1877 82.86 Acres Valley Verde 32.92 27.25 Cordova SubdivisionVilla 80.14 1878 1881 - HermosaVilla 31.73 1880 114.26 Hermosa-UnitVilla 2 1883 1882 48.78 27.73 Hermosa-UnitsVilla 115.792A & 2C - 1879 1884 Townhouses Royale Villa 19.39 0.00 82.86 Wellton Heights-Unit 2 122.99 34.96 West Crane Subdivision 179.12West 1887 2 Crane-Unit 1885 20.40Western (81-2) Village 1886 89.65 116.00 149.05 1890 1 & Sun Leisure Est Unit Oth Lnds 0.17 27.65 111.25No. 3 Estates Valley Sun 23.02 19.70 1889 121.44 Mirada Sol SubdivisionDel 1891 1888 1 Del Rey-Unit Villa 208.94 1892 3 EastYuma # 1898 20.40 1894 28.33 28.26Desert Estates-UnitAir Mobile 3 107.06 100.00 3Mesa Del Sol Unit 26.54 0.17 Wahlquist Subdivision 1896 0.00 67.38 1895 23.26 Zocalo Gardens 1899 24.80 1902 49.11 - 31.79 1906 78.49 28.94 0.00 28.48 65.50 54.06 1904 26.54 37.68 1905 101.39 25.22 1907 164.48 46.62 1908 31.79 - 41.79 61.40 62.38 0.00 1909 46.42 23.08 101.39 241.81 55.90 102.56 60.22 27.28 27.92 37.50 102.56 63.75 71.97 26.77

F-108 STATE BUDGET FORMS

2008-09 2009-10 FISCAL YEAR FISCAL YEAR

SCHEDULE B

COUNTY YUMA 2009-10 Year Fiscal

Summary of andTax Tax Levy Rate Information

Greentree SubdivisionRancho Caballo SubdivisionGreen Acres-Unit 2 & Other LandsYuma East Estates # 1Yuma East Mesa & Yuma East 2San Marcos Village Industrial ParkAraby (84-4) 1912Desert Lakes Subdivision 1911Marable Vaughn 1910 1914Mesa Del Sol-Unit 4Mesa Del Sol-Unit 5 - 1913 2Villa Del Rey-Unit 3Villa Del Rey-Unit 1917 133.83Los Amigos SubdivisionYuma East-Unit 45.25 4a,4b,4c,4d 1916 1918 BlvdHensley's 52.68Yuma Valley - Sunglow Project 75.14 1922Rancho Del Oro 1919 133.83 1923Tierra Mesa-Unit 3 0.00 LifeCountry Mobile Estates 1924 1927 45.86 1926 14.41Mesa Del Sol-Unit 6 1925 0.00 37.05 Tierra Mesa-Unit #1 - 4Rancho Mesa Verde-Unit 2 79.90 Cresta Gila Estates-Unit 1 48.90 14.60Rancho Mesa Verde IWDD 1928 50.97Villa Viejo Townhouses 0.00 1933 21.66 Estates-UnitSun Valley 49.78 2 1930 10.85 1929 24.86 0.00 Orange Grove Mobile Manor-Unit 5 1931 0.00 1932Tierra Mesa Estates-Unit 4 - 1936 - 1935 1934Del Sur Estates 1937 36.11 Bardeaux Oakes 15.00 1938 1941 39.47 Suncrest Est #1 104.44 0.00Galahad Manorof Camelot 23.17 57.11 23.56 1939El Descanso Subdivision 1940 0.00 Rancho 42.15 Sereno 70.25 1942 - MeadowsCountry - 27.03 53.48 0.00 EstatesHazelwood Meadows II (93-2)Country 0.00 47.82 46.52 77.61 Tierra Mesa Estates #5 & 6 0.00 1948Casa De Encanto 1944 191.57 15.14 1946Desert Foothills Estates No. 5 32.75 1949 66.61 Rancho Mesa Verde-Unit 1 1947 61.86 29.51 56.86 41.69 Rancho Mesa Verde-Unit 1Rancho Mesa Verde-Unit 3 38.01 1953 0.00 48.95 Rancho Mesa Verde-Unit 3 1950 1955 1951El Prado Estates-Unit 1 1952 252.39 18.45 1957 16.47 Foothills Mobile Estates #21 0.00 54.29Foothills Mobile Estates-Unit 22 12.86 1958 70.68 Foothills #25 30.64 1959 1956 1960 1961 34.56 287.32 31.26 31.67 20.40 32.15 1964 1963 82.82 1962 54.94 0.00 13.36 31.67 57.25 12.84 0.00 44.38 287.32 34.56 31.26 31.67 0.00 32.15 52.55 20.58 518.80 0.00 1965 46.75 14.36 0.00 34.64 0.00 679.27 28.51 0.00 68.30 36.63

F-109 STATE BUDGET FORMS

2008-09 2009-10

FISCAL YEAR FISCAL YEAR

SCHEDULE B COUNTY YUMA Fiscal Year 2009-10

and Tax Rate Information of Tax Levy Summary

Los Portales Del Alamo #4Foothills Estates-Unit Mobile 26Mountain Shadows IVMountain 1 View-Unit Mesa Del Sol 99-01Oasis No. 3 Del Este 1967College Park and Other 1966 Shapiro ID (79-11)Andy VerdePalo Gardens (94-6)Palo Verde Estates (96-8)Yuma Meadows I & II 1968Cahaparal East 1969Gadsden New 118.17 1970 Unit #2Mountain View 17.24 1971 1972 & C ColoniaB 1973 1974 DE FortunaArroyo 1975Total Improvement Districts 0.00 67.04 1976 57.78 5.59 0.05 0.00 215.05 0.00 1980 1977 34.48 22.08 1978 0 0.00 1983 41.76 1982 16.86 160.05 0.15 0.00 25.80 0.00 246.63 0.00 7.08 9,023.47 0.00 0.00 0.00 0.00 246.63 8,209.42 0.00 0.00 103.39 0.00

estimated tax property collections for the remainder of the fiscal year.

* Includes taxesactual property collected as of the date the proposed budget was prepared, plus

F-110 STATE BUDGET FORMS

2009-10 REVENUES REVENUES

ESTIMATED Taxes

y

- - 600 1,000 3,000 7,337 2,800 6,000 2,400 8,000 3,000 5,000

70,000 10,000 30,000 30,500 26,000 71,200 35,000 21,400 12,000 46,740 19,000 27,000 73,000 61,005 98,951 650,000 182,747 350,000 522,533 185,400 344,000 398,000 368,690 135,000 236,706 4,577,372 2,157,025 4,255,385 2,800,000 16,951,580 12,318,097 2008-09* ACTUAL REVENUES 10,000 $ 550,000 4,865,222 50,000 16,980,800 12,318,097 186,000 1,000 350,000 20,000 4,000 29,000 495,000 - 30,500 30,000 200,000 71,200 35,000 3,000 21,400 12,000 6,000 1,000 350,000 2,000 400,000 342,461 2,439,939 8,000 46,740 76,000 27,000 3,000 135,000 153,000 61,005 3,036,291 245,450 40,000 114,853 - 227,262

SCHEDULE C

COUNTYYUMA Fiscal Year 2009-10 Fiscal Year

pe of Revenues Other Propert Than y

Fund T Fund

y b

y

Summar

Public fiduciaryfee State sales tax Interest and penalty on delinquentInteresttaxes on and penalty $ Autoin lieu tax salesCounty tax Cremation Fees State liquor license Business licenses Franchise tax Building permits Plumbing permits Assessor's office fees office Assessor's Rezoning applicationRezoning fee State lottery reimbursementsAgency Electrical permits Plan checkfees Subdivision fees Mechanical permits Modifications (planning and zoning) Reinspection fee Mobile homepermits Temporary usepermit booksPlanningand zoning Recorder fees garnishmentPayroll fees Generalfee fund attorney Special district charges Indirect cost revenue Treasurer's office fees Sheriff fees Varianceand special use permits Boarding juvenile prisoner Federal grantproceeds Sign and health permits Environmental healthpermits based revenue Activity Tipping fees----Septic Reassignment Fee Reassignment fees----Septic Tipping Federal PILT Southwest Border Initiative Payments patrolState boat BLESF State Jp reimb grant State grantproceeds

Taxes Licenses and permits Charges for services Intergovernmental

SOURCE OF REVENUES OFSOURCE FUND GENERAL

F-111 STATE BUDGET FORMS

2009-10 REVENUES REVENUES ESTIMATED

- - - 5,300 2,600 9,000 1,845 6,001 12,200 20,100 40,800 33,300 55,500 28,500 18,454 10,121 251,000 150,000 303,417 128,000 276,000 450,000 432,653 434,498 1,070,000 2008-09* ACTUAL REVENUES 17,000 20,000 5,000 28,000 120,500 58,500 2,575 303,000 41,000 1,100,000 128,000 277,000 23,000 85,000 25,000 15,000 $ 46,616,917 300,000 6,001 10,121 $ 46,616,917 - 75,000 - - - -

2329 $ 49,973,761 $ 50,408,259

SCHEDULE C

COUNTY YUMA

Fiscal Year 2009-10 modifiedthe ed on accrual or accrualbasis asof the date the proposed Total General Fund Total General Fund

Total Liability Self Insurance Account Fund Account Insurance Self TotalLiability Taxes Property Other Than of Revenues Type Fund by Summary Vending machine proceeds Void and stale dated revenue Restitutionother payment and assetsSale county revenues Elections Other miscellaneous Bad checkfees Miscellaneous Constable fees Jp #1 fines and fees Jp #2 fines and fees Jp #3 fines and fees House arrest fees Juvenile court fines and fees Work furlough other fines & Zoning& fees violations Fare/JAU revenue initiatives Superior court fees Interest earned Intergovernmental Interest Miscellaneous Rent - general Rents - housing propertyRents - housing

* Includes revenues actual recogniz Miscellaneous Fines and forfeits Investments Liability Self Insurance Account Insurance Self Liability Rents, royalties, and commissionsroyalties, Rents, SOURCE OFSOURCE REVENUES FUND GENERAL

F-112 STATE BUDGET FORMS

2009-10 REVENUES REVENUES ESTIMATED

------282 676 2,988 7,545 3,994 3,305 1,743 1,023 1,114 2,470 46,949 15,314 86,741 65,811 17,625 47,231 76,364 79,130 10,420 381,697 404,556 118,872 298,852 119,548 169,934 296,382 181,468 1,310,379 1,305,895 1,309,889 1,313,367

2008-09* ACTUAL REVENUES $ 51,522 78,107 1,486,581 2,988 15,314 7,545 390,000 412,859 1,247,815 3,994 87,409 66,479 3,305 17,625 282 - - - 1,251,809 51,804 - 126,555 1,489,569 76,364 1,743 - 298,852 126,555 10,420 169,636 1,114 - - - 296,382 2,470 181,170

2231 2230 2229 2288 2228 2322 2321 2309 2310

SCHEDULE C SCHEDULE COUNTY YUMA 2009-10 Year Fiscal

Total Extra Probation Fees Total Fund Probation Subsidy Total Intensive Probation Fund Probation Intensive Total Total Drug Court Planning Fund Total State Enhancement Aid Fund Total Punishment Community Fund Total Adult Probation Fund DrugTotal Grant Adult

Fund Education & Treatment Drug Total Total Intensive Probation SupervisionFund Taxes Property Than Other of Revenues Type Fund by Summary Intergovernmental Intergovernmental Interest Intergovernmental $ Interest Miscellaneous Interest Miscellaneous Fines Charges Interest Miscellaneous Interest Miscellaneous Intergovernmental Miscellaneous Interest Intergovernmental Interest Miscellaneous Charges Fines Intergovernmental Interest Miscellaneous Miscellaneous Interest Intergovernmental State Aid Enhancement Intensive Probation Adult Probation DrugGrant Probation Subsidy Community Punishment DrugTreatment & Education Extra Probation Services Drug CourtPlanning Intensive Probation Supervison SOURCE OF REVENUES SPECIAL REVENUE FUNDS SPECIAL PROBATION ADULT

F-113 STATE BUDGET FORMS

2009-10 REVENUES ESTIMATED

------

53 484 500 2,936 2,500 3,420 6,000 2,840 2,893 2,000 2,300 93,966 35,687 35,687 22,922 23,422 41,000 25,000 25,000 91,666 167,000 237,629 240,129 198,466 198,466 120,000 251,787 253,787 2008-09* ACTUAL REVENUES 2,936 41,000 147,000 2,300 - 93,966 239,694 2,375 - 242,069 35,687 - - 35,687 484 - 3,420 1,500 27,447 28,947 227,216 - 227,216 100,000 6,000 2,840 53 2,893 2,000 100,000 - 100,000 - 244,725 - 246,725 91,666

2235 2209 2210 2223 2323 2225 2227 2333 2202 2207

SCHEDULE C ng Fund

YUMA COUNTY YUMA

Fiscal Year 2009-10 sessor's Fund sessor's Program Fund Program

acketeeri

Total Bad Check Fund Total As

Fund Grant Total HIDTA

Total Witness Total Anti-R

Total Crimel Victim Comp Grant Fund Grant Comp Victim Crimel Total Total Probation Interstate Comp Fund Comp Interstate Probation Total Fund Grant Comp Victim Federal Total Summary by Fund Type of RevenuesOther Fund Type Than by Property TaxesSummary Fund System Positioning Global Adult Total Total State Attorney Drug Enforcement Fund Enforcement Drug Attorney State Total Interest Charges Miscellaneous Intergovernmental Interest Miscellaneous Intergovernmental Interest Miscellaneous Interest Miscellaneous Miscellaneous Intergovernmental Interest Fines Interest Miscellaneous Interest Intergovernmental Charges Miscellaneous Interest Miscellaneous Intergovernmental Interest Intergovernmental Interest Probation Interstate Comp Witness Program Federal Victim Comp Grant Bad CheckFund HIDTA Grant(SBA) Anti-Racketeering Fund Adult Global Positioning System Assessor's Fund Assessor's State DrugEnForcement Attorney Crime Victim Comp Grant SPECIAL REVENUESPECIAL FUNDS (concluded) PROBATION ADULT SOURCE OF REVENUES OF SOURCE ASSESSOR ATTORNEY

F-114 STATE BUDGET FORMS

2009-10 REVENUES

ESTIMATED

------1 1 100 100 200 275 300 200 300 150 150 3,336 1,500 2,500 8,987 36,275 36,000 20,000 21,500 11,487 183,000 186,336

2008-09* ACTUAL

REVENUES ------200 - - - 300 - 200 - - 300 2,571 - 161,275 163,846 - - 100 - 1,500 15,000 16,500 2,700 - 2,500 100 2,700 2,500 -

2285 2289 2284 2280 2277 2290 2298 2337 2330 2331 2335

SCHEDULE C YUMA COUNTY Fiscal Year 2009-10

Total ACJC Domestic Fund Domestic Total ACJC Total Fund State Restitution Total Victim Compensation Fund Compensation Total Victim

Fund Enforcement TotalAnti-Drug Total Federal Victim Services Fund Services Victim Total Federal Fund Prosecution Total Community Total Crime Prosecution Enhancement Prosecution Total Crime Total Somerton Anti-Racketeering Fund Anti-Racketeering Somerton Total

Fund Sharing Asset Justice Total Federal Total Federal Revenue Asset Sharing Fund Sharing Asset Revenue Total Federal of Revenues Fund OtherType Taxes Than Property by Summary Total Fed Justice Asset Sharing-Wellton Fund Sharing-Wellton Asset Total Justice Fed Intergovernmental Interest Miscellaneous Intergovernmental Interest Interest Miscellaneous Intergovernmental Interest Miscellaneous Intergovernmental Miscellaneous Interest Miscellaneous Interest Miscellaneous Interest Miscellaneous Miscellaneous Interest Interest Investments Miscellaneous Interest

Crime Prosecution Enhancement Anti-Gang EnForcement Somerton Anti-Racketeering ACJC Domestic ACJC Federal Justice Asset Sharing Federal Revenue Asset Sharing Community Prosection State Restitution Federal Victim Services Federal Justice Asset Sharing - Welton Victims Compensation Fund SPECIAL REVENUE FUNDS REVENUE SPECIAL (concluded) ATTORNEY SOURCE OF REVENUES

F-115 STATE BUDGET FORMS

2009-10 REVENUES REVENUES ESTIMATED

------48 48 600 943 695 290 290 2,000 5,960 1,687 5,017 15,000 60,000 40,000 40,000 37,323 20,920 39,010 20,225 250,000 300,477 265,000 1,200,000 5,939,641 4,376,564 2008-09* ACTUAL REVENUES REVENUES 1,914,500 15,000 54,367 - 1,250,000 - 6,600,807 70,000 - 12,000 4,943,807 325,000 - 1,200 - - - 6,217 - - 21,236 - - 37,323 1,687 - 39,010 5,017 1,011 500 - - 20,225 - 500 - - - 1,983,867

2252 2251 2218 2214 2213 2216 2239 2314 2295

venues Other Than Property Taxes venues Other Than Property

SCHEDULE C SCHEDULE

YUMA COUNTY

FiscalYear 2009-10

Total Road Fund Fund Total Clerk's Total Hurf - DDSl Fund

Fund Total Zones Flood Control Total National Crime History I Fund History Crime Total National Fund Child Support Total Expedited Fund Automation Total Child Support Total County Flood Control District Fund District Flood Control Total County

of Re Fund Type by Summary Intergovernmental Interest License Miscellaneous Taxes Charges Miscellaneous Charges Intergovernmental Interest License Miscellaneous Miscellaneous Total Spousal Maint. Enforcement Fund Maint.Total Spousal Enforcement Interest Interest Miscellaneous Interest Miscellaneous Fines Interest Miscellaneous Intergovernmental Interest Miscellaneous Charges Interest Miscellaneous Fines Taxes Interest County Flood ControlCounty District Hurf - DDS National Crime History I Child Support Automation Spousal Maintenance Enforcement Road Fund Clerk's Fund Expedited Child Support Flood Control Zone #1 SOURCE OF REVENUES SPECIAL REVENUE FUNDS REVENUE SPECIAL CLERK OF COURTSUPERIOR DEVELOPMENT SERVICES

F-116 STATE BUDGET FORMS

2009-10 REVENUES ESTIMATED ESTIMATED Taxes

y

------

21 218 221 500 (385) (385) 4,100 1,000 57,370 57,591 41,334 50,000 51,500 40,280 21,570 869,632 160,126 160,344 281,647 281,668 328,508 332,640 406,248 6,807,138 2,494,147 1,243,574 3,512,253 2008-09* ACTUAL REVENUES ------6,811,399 2,519,088 869,632 512,570 512,570 446,560 447,560 279,441 4,100 41,334 - - 1,000 6,000 279,462 21 328,508 1,243,574 500 50,000 - 56,500 330,800 3,497,731 40,280 406,248 17,252

2270 2271 2260 2296 2334 2269 2273 2264

C SCHEDULE YUMA COUNTY YUMA

Fiscal Year 2009-10 pe of Revenues Other Than Propert Than Other Revenues pe of

y Fund Total CDBG

Total Other Grants Fund Fund T Fund Total Rabies Control Fund Total Public Housing Fund Housing Public Total Total Public Housing Fund Housing Public Total Total Health Services Fund

y

b y Total Home Investment Act Fund Act Investment Home Total

Total ConventionalFund 13-6-PHA

Summar Interest Miscellaneous Intergovernmental Interest Intergovernmental Miscellaneous Intergovernmental Intergovernmental Interest Interest Other Grants Intergovernmental Interest Fines Interest Miscellaneous Rent Miscellaneous Interest License Miscellaneous Charges Intergovernmental Interest License Miscellaneous Taxes

Public Housing Conventional 13-6-PHA CDBG Home Investment Home Rabies Control Public Housing Health Services

SOURCE OF REVENUES SOURCE SPECIAL REVENUE FUNDS DEVELOPMENT SERVICES(concluded) HOUSING EMERGENCY SERVICES HEALTH SERVICES

F-117 STATE BUDGET FORMS

2009-10 REVENUES REVENUES ESTIMATED

- - - - 70 300 400 600 9,900 1,500 3,950 9,154 9,000 3,266 3,466 3,500 24,312 15,000 24,012 11,000 13,350 14,861 34,550 34,227 33,950 673,501 141,213 663,531 190,347 299,980 141,213 356,309 283,480 129,922 321,294 126,656 193,847 2,269,397 2,231,704 2008-09* 2008-09* ACTUAL REVENUES REVENUES 670,778 - 8,256 150,053 662,522 24,412 236,709 - - 309,639 150,053 400 15,000 24,012 356,309 1,122 11,000 12,900 293,517 14,861 3,500 9,154 400 129,922 321,294 34,550 9,000 126,656 - 34,227 2,269,397 3,266 240,709 600 3,466 - 33,950 2,231,704 4,000

2245 2244 2212 2242 2317 2240 2275 2233 2274 2232

SCHEDULE C

YUMA COUNTYYUMA Fiscal Year 2009-10

Total Fund Water Co. 13-6

Total Counseling Fund Family TotalJuvenile Restitution Fund Total Program Section 8 Voucher Total Fund Safe Schools Juvenile Total Juvenile Charter School Fund Total Fund Juvenile Fees Probation Total Rduction Juvenile Fund Crime

Total Juvenile Detention Fund Education Summary by Fund Type of RevenuesOther Taxes Than Property Fund Type by Summary Fund Fees Enhancement Court Justice Total Miscellaneous Interest Interest Intergovernmental Charges Interest Miscellaneous Intergovernmental Interest Miscellaneous Intergovernmental Interest Miscellaneous Intergovernmental Interest Miscellaneous Intergovernmental Interest Fines Intergovernmental Miscellaneous Miscellaneous Interest Miscellaneous Interest Interest Miscellaneous Intergovernmental Intergovernmental

Juvenile Charter School Juvenile Juvenile Probation Fees Probation Juvenile Juvenile SafeSchools Juvenile Family Counseling Family Juvenile Detention Education Detention Juvenile Justice Court EnhancementFees Juvenile Restitution Juvenile Water Co. 13-6 Juvenile Crime (JCRF) reduction Juvenile Section 8 Voucher Program 8 Voucher Section

JUVENILE COURT (continued)JUVENILE JUVENILE COURT JUVENILE JUSTICE COURTJUSTICE OF REVENUES SOURCE FUNDS REVENUE SPECIAL

F-118 STATE BUDGET FORMS

2009-10 REVENUES REVENUES

ESTIMATED

------3 3 8 80 154 200 154 400 3,000 2,000 16,800 54,713 17,000 54,721 24,630 24,710 720,482 100,008 723,482 102,008 103,466 103,866

2008-09* ACTUAL

REVENUES - - 16,887 - 154 - - 191 - 154 - 53,379 - - - 8 17,078 - 53,387 771,281 112,795 3,000 2,000 - - 774,281 114,795 104,141 400 - 104,541 25,966 80 - 26,046 -

2250 2254 2255 2256 2246 2257 2247 2259 2248 2249

SCHEDULE C SCHEDULE

COUNTY YUMA Fiscal Year 2009-10

Total Fund Probation Juvenile Total Chronic Incorrigible Fund Total Incorrigible Chronic Total Improvement Court Funds Fund Left Behind TotalNo Child Total RightsFund Juvenile Victim

Fund State Supreme Total State Aid Total Juvenile Fund Case Processing Total Juvenile Risk ManagementFund Total Risk Juvenile Fund Specialist Total Court Appointed Total Juvenile Court Charter School Fund TotalSchool Charter Court Juvenile

Taxes Property Than Other Revenues of Type Fund by Summary Interest Intergovernmental Miscellaneous Interest Interest Miscellaneous Interest Intergovernmental Miscellaneous Miscellaneous Interest Miscellaneous Intergovernmental Intergovernmental Interest Interest Miscellaneous Miscellaneous Intergovernmental Interest Miscellaneous Intergovernmental Interest Intergovernmental Interest Miscellaneous Juvenile CaseJuvenile Processing Juvenile VictimJuvenile Rights Chronic Incorrigible Juvenile CourtJuvenile Charter School LeftNo Child Behind State Aid State Supreme State Aid Juvenile ProbationJuvenile Court Appointed CourtSpecialist Appointed (CASA) Court Improvement RiskJuvenile Management SPECIAL REVENUE FUNDS REVENUE SPECIAL SOURCE OF REVENUES SOURCE

F-119 STATE BUDGET FORMS

2009-10 REVENUES REVENUES

ESTIMATED

------22 22 22 22 200 150 900 1,800 4,086 4,086 4,705 4,700 4,855 3,508 46,452 46,652 133,757 363,076 364,876 631,888 635,396 132,857 1,039,384 1,044,084 2008-09* ACTUAL

REVENUES 151,679 407,056 2,400 409,456 ------43,062 8,123 400 - 43,462 1,108,302 - 4,700 8,123 11 - - 1,113,002 677,311 11 18,387 5,000 18,387 - 682,311 150,536 1,143 -

2268 2340 2261 2262 2326 2265 2241 2342 2266 2267

SCHEDULE C

COUNTY YUMA Fiscal2009-10 Year

Total Public Defender Training TotalDefender Public Total Juvenile Treatment Fund Treatment Juvenile Total Total Indigent Dependency Fund Dependency Total Indigent Dept Fund Justice Total Juvenile

TotalDiversion intake Juvenile Fund Total Juvenile Intensive Probation Fund Probation Intensive TotalJuvenile

Fund Programs Diversion Total Juvenile Total Juvenile Drug Court Planning Fund Planning Court Drug Total Juvenile Total Juvenile Drug Court Education Fund Education Court Drug Total Juvenile Total AZ Crim. Justice Comm. (ARRA) Fund (ARRA) Comm. Justice Crim. Total AZ of Revenues Other Fund Type Than by Summary Property Taxes Intergovernmental Interest Intergovernmental Intergovernmental Miscellaneous Interest Interest Miscellaneous Miscellaneous Intergovernmental Intergovernmental Interest Interest Intergovernmental Miscellaneous Interest Interest Miscellaneous Miscellaneous Intergovernmental Intergovernmental Interest Interest Intergovernmental Interest Miscellaneous Juvenile TreatmentJuvenile Juvenile JusticeJuvenile Program Dept Juvenile Juvenile Drug Court Planning Juvenile Juvenile Drug Court Education Public DefenderPublic Training Juvenile IntensiveJuvenile Probation (JIPS) Indigent Dependency Juvenile DiversionJuvenile Intake AZ Crim.AZ JusticeComm. (ARRA) DiversionJuvenile Programs SOURCE OF REVENUES SPECIAL REVENUE FUNDS REVENUE SPECIAL (concluded) COURT JUVENILE LEGAL & PUBLICDEFENDERSLEGAL

F-120 STATE BUDGET FORMS

2009-10

REVENUES ESTIMATED

- - - - - 136 550 543 367 543 8,135 8,000 1,217 28,593 17,400 10,000 64,353 82,812 18,204 83,179 67,548 68,765 56,000 228,812 292,948 122,427 110,000 241,458 137,746 155,950 866,898 866,898 6,533,193 1,200,000 7,853,193 2008-09* ACTUAL

REVENUES 205,930 8,135 8,000 28,593 - 275,930 12,122 6,658,193 122,427 130,000 - 15,000 41,239 1,250,000 8,053,193 - 212,516 - 82,812 - - - - 137,746 18,204 82,812 - 155,950 - 772,450 - 772,450 85,304 85,304 62,000

2204 2253 2276 2332 2312 2205 2281 2313

SCHEDULE C SCHEDULE

COUNTY YUMA

Fiscal Year 2009-10

Total Waste Tire Fund Total Recorder's Fund

Total Other Grants Fund Total District Fund Library

Total HURF - Public Works Fund Total District Library Other Grants Total Library District LSCA GrantsTotal District LSCA Library Total School Superintendent Fund

Summary by Fund Type of Revenues Other Taxes Than Property Type Fund by Summary Charges Interest Fines Miscellaneous Intergovernmental Intergovernmental Interest Interest Rent Miscellaneous Miscellaneous Taxes Taxes Intergovernmental Intergovernmental Interest Interest Miscellaneous Charges Interest Miscellaneous Intergovernmental Intergovernmental Interest Miscellaneous Charges Intergovernmental Library DistrictLibrary HURF Fund Other Grants Library DistrictLibrary LSCA Grants Recorder's Fund Library DistrictLibrary Other Grants School Superintendent Tire Waste SOURCE OF REVENUES REVENUE FUNDS SPECIAL DISTRICT LIBRARY RECORDER SCHOOL SUPERINTENDENT PUBLIC WORKS

F-121 STATE BUDGET FORMS

10

2009-10 REVENUES REVENUES ESTIMATED

------1 1

1,000 1,000 10,067 334,446 200,355 200,355 334,446 623,590 623,590 282,894 292,961

2008-09* ACTUAL REVENUES - 283,206 - - - - - 1,000 ------1,000 - 200,355 - 200,355 - - 283,206 - 1,737,275 - 1,737,275 - - - - - 10 10,067 333,928 343,995 -

2208 2243 2303 2278 2305 2299 2302 2306 2316 2237

SCHEDULE C COUNTY YUMA Fiscal Year 2009-10

Fund Grant Total JAA

Total NarcoticEnforcement TotalTask Drug Force Fund

Fund Enhancement Total Jail

Fund Grants Other Total Sheriff's Total Sheriff - Federal Justice Fund Justice - Federal TotalSheriff III Fund History Crime Total National Total Crime Justice Enhancement Fund Enhancement Justice Total Crime Total Local Law Enforcement Grant Grant Fund LawTotal Enforcement Local

Fund Women Against Violence Total Stop Taxes Other of Revenues Than Property Fund Type by Summary Interest Miscellaneous Intergovernmental Interest Interest Intergovernmental Miscellaneous Miscellaneous Miscellaneous Interest Interest Intergovernmental Miscellaneous Interest Intergovernmental Miscellaneous Intergovernmental Interest Interest Miscellaneous Interest Miscellaneous Miscellaneous Intergovernmental Interest Miscellaneous Crime Justice Enhancement Local EnForcementlaw Grant JAA Grant JAA Sheriff - FederalJustice Stop Violence Against Women ViolenceStop Narcotic EnForcement DrugTask Force Sheriff's Other Grants National CrimeNational III History Jail Enhancement SPECIAL REVENUE FUNDS REVENUE SPECIAL SHERIFF - ADMINISTRATION SOURCE OF REVENUES SHERIFF -DISTRICT JAIL

F-122 STATE BUDGET FORMS

2009-10 REVENUES ESTIMATED

------

5 956 550 116 259 9,687 2,592 7,095 7,331 7,346 7,215 49,980 50,530 13,120 56,345 34,191 67,937 60,332 110,700 111,656 192,741 531,732 119,634 159,064 325,495 451,999 452,004 12,318,097 13,099,429 2008-09* ACTUAL REVENUES 110,700 956 - 111,656 9,687 2,592 - 7,095 78,075 225 78,300 7,739 223,726 13,120 169,957 631,000 237,660 42,500 57,500 12,318,097 13,286,757 6,195 67,125 7,649 406,803 90 - 60,332 598 451,999 - 451,999 - - - -

2222 2217 2308 2300 2211 2286 2238 2338 2206

SCHEDULE C SCHEDULE COUNTY YUMA Fiscal Year 2009-10

Total Other Jail Grants Fund Total Bureau of Justice Fund Total Conciliation Court Fund Total Domestic Relations Fund Total Time JCEF Fund Payment

Total Inmate Health Services Fund

Total Yuma County Jail District Fund

Total Detention Commission Facility Fund Summary by Fund Type of Revenues Other Than Property TaxesRevenues of Other Than Property Type Fund by Summary Total - Sup Crt Fund Case Processing Assist Fines Interest Miscellaneous Miscellaneous Intergovernmental Interest Intergovernmental Interest Fines Charges Charges Interest Miscellaneous Intergovernmental Interest Miscellaneous Taxes Interest Miscellaneous Fines Interest Miscellaneous Charges Interest Fines Interest Miscellaneous

JCEF Time Payment Bureau of JusticeAssistance Other Jail Grants Domestic Relations Detention Facility CommissionDetention Facility Jail DistrictYuma County Conciliation Court Inmate Health Services Case Processing Assist - Sup Crt - Sup Assist Processing Case SOURCE OF REVENUES REVENUE FUNDS SPECIAL SUPERIOR COURT

F-123 STATE BUDGET FORMS

2009-10 REVENUES REVENUES

ESTIMATED

- - 118 838 189 (159) (159) 2,608 2,000 3,799 2,162 2,162 83,652 79,044 25,000 25,118 30,138 30,976 99,821 15,965 23,378 23,567 30,000 30,000 119,585

2008-09* ACTUAL

REVENUES 85,044 79,044 3,000 3,000 25,000 118 25,118 - - - 37,144 1,000 - 38,144 111,896 9,850 4,400 126,146 - - 23,378 189 23,567 - -

2224 2234 2293 2324 2325 2336 2339 2341

SCHEDULE C SCHEDULE

COUNTY YUMA 2009-10 Fiscal Year

Fund Total Law Library

Total Location Victim's Fund Total Aztec Field TrainingTotal Fund Aztec Fund Case Total Court Superior

TotalJudicial Workload CaseMgmt Total Childrens Issue Education Fund Education Issue TotalChildrens Fund ADRF Court Total Supreme State

Taxes ofOther Revenues Property Than Type Fund by Summary Intergovernmental Fines Interest Miscellaneous Interest Interest Miscellaneous Fines Interest Miscellaneous Fines Intergovernmental Interest Interest Intergovernmental Investments Intergovernmental Fund Fees Total Court Enhancement Supreme Aztec FieldTrainingAztec Law Library Law State Supreme Court - ADRF Court Supreme State Supreme Court Enhancement Enhancement Fees Supreme Court Superior CourtCase Victims Location FundVictims Location Childrens Issue Education Fund Issue Education Childrens WorkloadJudicial MgmtCase Model SPECIAL REVENUE FUNDS SPECIAL SOURCE OFSOURCE REVENUES

F-124 STATE BUDGET FORMS

2009-10 REVENUES REVENUES ESTIMATED

------15 70 244 413 413 2,616 7,050 1,258 8,308 9,551 9,621 2,282 1,200 26,451 26,466 34,645 151,931 154,791 246,002 280,647 177,934 179,134 4,942,361 4,944,643 2008-09* ACTUAL REVENUES 154,028 26,822 766 40 2,616 - 26,862 157,410 - - 10,000 - 200 200 - 2,500 - 12,500 5,000 149,248 - 25,617 - 4,905,638 5,000 - - 4,905,638 174,865 - - 165,042 1,540 - 166,582

2327 2215 2320 2318 2201 2203 2319 2291 2221

C SCHEDULE YUMA COUNTY YUMA

Fiscal Year 2009-10

Total the Fill Fund Gap

Total Fund IV-D Case Processing Total Help America Vote Act Fund Vote Act Total Help America Total Local Court Assistance Fund Total Local Court Assistance Total Treasurer's Information Fund Total Southwest Grant Fund Border Total Workforce Investment Act Fund Total Investment Workforce Act Total Juvenile Account Incentive Fund Incentive Account Total Juvenile Total Enforcement Fund Support Child

Summary by Fund Type of Revenues Other Than Property Taxes Property Than Other Revenues of Type Fund by Summary Intergovernmental Interest Interest Miscellaneous Interest Intergovernmental Miscellaneous Charges Interest Fines Interest Intergovernmental Miscellaneous Intergovernmental Interest Interest Miscellaneous Intergovernmental Miscellaneous Interest Fines Miscellaneous Intergovernmental Interest Miscellaneous Intergovernmental

Child Support EnForcementChild Southwest BorderSouthwest Grant IV-DProcessing Case Treasurers Information Fill the Gap Fill Help America Vote Act WorkForce Investment Act (WIA) Local Court Assistance CourtLocal Juvenile Account Incentive SPECIAL REVENUE FUNDS REVENUE SPECIAL FUNDS OTHER COURT RELATED SOURCE OF REVENUES SOURCE TREASURER OTHER COUNTY FUNDS

F-125 STATE BUDGET FORMS

-

2009-10 REVENUES REVENUES

ESTIMATED

- - - - - 80 205 185 166 834 2,621 4,838 7,858 9,232 1,586 4,838 2,248 11,500 44,320 18,438 76,041 36,566 28,180 38,869 38,618 92,894 63,844 88,558 535,000 190,087 171,649 919,356 225,638 213,242 122,436 8,964,687 9,190,325 2008-09* ACTUAL

REVENUES 14,962,349 $ 158,615 - - - - 89,585 37,904 - 86,002 $ 63,381,425 $ 15,000 ------$ 106,396 15,219,745 - - 150,000 1,000 $ 36,566 28,180 38,869 40,000 - $ - 9,812,173 - 213,491 - - 9,914,173 102,000 572,614 572,614

3503 4717 4719 4721 4407 6601 3543 3544 3545 3546 3547 3500 4715 4716 4402 4401 4403 4720 6602 6607 6605 $ 154,086 $ 53,562,912 $ 1,626,181

SCHEDULE C

COUNTY YUMA Fiscal2009-10 Year

Funds Service Total Debt Total Fund Revolving Fund Total Capital Projects Funds Projects Total Capital

Funds Revenue TotalSpecial

Fund Total Self-Insurance Health Management Fund Total Life Cycle Fund Tax Sales Projects Total Capital Total Workers Compensation Self Ins Fund Ins Self Compensation Total Workers of Revenues Other Fund Type Than by Summary Property Taxes Intergovernmental Special AssessmentsSpecial Certificates of Participation - Interest Prado - InterestEl Gadsden - Interest B & C Colonia - Integovernmental Miscellaneous Taxes Capital Improvement - Interest Miscellaneous Interest Miscellaneous Donovan Estates Assessment - Special $ Del Sur - Special Assessment - Special Sur Del PradoAssessment - SpecialEl Gadsden - Special Assessment DistrictLibrary - Interest Interest - District Jail Donovan Estates - Interest Del Sur - Interest Sur Del $ Interest Intergovernmental $ Interest Interest SLIF Project - Interest Interest - District Jail DistrictLibrary - Interest Miscellaneous Miscellaneous Intergovernmental Interest Intergovernmental Revolving Fund Revolving Capital ProjectsSales Tax Life Cycle ManagementLife Cycle Health Self-Insurance Workers CompensationInsurance Self Fund DEBT SERVICE FUNDS SERVICE DEBT CAPITAL PROJECTS FUNDS CAPITAL SPECIAL REVENUE FUNDS REVENUE SPECIAL INTERNAL SERVICE FUNDS SERVICE INTERNAL SOURCE OF REVENUES

F-126 STATE BUDGET FORMS

2009-10 2009-10 REVENUES REVENUES

ESTIMATED

- - - -

2008-09* 2008-09* ACTUAL

REVENUES $ 138,244,450 2,157,470 10,000 2,167,470 - $ 12,867,748

6608 $ 114,789,189 $9,472,249

SCHEDULE C

COUNTYYUMA

Fiscal Year 2009-10

FUNDS ALL TOTAL

Funds Sevice Internal Total

Total Fund Liability Self-Insurance

Taxes Property Other Than of Revenues Type Fund by Summary Intergovernmental Interest Miscellaneous Liability Self-Insurance Account Self-Insurance Liability Includes revenuesactual recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared plus revenues estimated for the remainder of the year. fiscal SPECIAL REVENUE FUNDS REVENUE SPECIAL SOURCE OF REVENUES *

F-127 STATE BUDGET FORMS

2,056 2,960 92,400 25,541

2009-10 2009-10

ng Sources/ and Interfund Transfers OTHER FINANCING INTERFUND TRANSFERS

SCHEDULE D $0$0$0$7,968,549 $ 0$ $ 0 0 $$ $ 11,249,846 $$0$0$0$85,000 0 7,226,263 0 $ $$ 6,042,606 $ 0 0 $ $ 0 1,458,900 $ 3,471,540 0 $ 18,751,352 $ 18,751,352 COUNTY YUMA Fiscal2009-10 Year

Total General Fund Total General TOTAL FUNDS ALL FUND SOURCES IN Total Funds Debt Service Total ProjectsCapital Funds Total ProjectsCapital Funds Funds TotalRevenue Special

Summary by Fund Type of OtherFinanci Fund Type by Summary Capital improvements4407$$$$483,866 FUND GENERAL Capital Victim's program ProbationCounty Subsidy districtHealth districtJail Justice court enhancement courtSuperior Administration Incentive Juvenile 2231 SPECIAL REVENUE FUNDS 2210 GrantByrne's 2317 2327 Victim's program courtLocal assistance 2260 checkBad probationIntensive 2300 ProbationCounty Subsidy 2318 Anti-racketeering districtHealth controlRabies districtLibrary 2221 - state aid probation Adult 2210 2207Crime prosecution enhancement 2231Narcotic enforcement $ 2230 districtJail Justice court enhancement 2225 court case managementSuperior 2290 2235 courtSuperior 2288Fill the gap 2260 supervision probation Intensive $ 2264 Administration Incentive Juvenile 2325 2276 2299 2317DEBT SERVICE FUNDS 2321 Debt Dist GOServs Bond Library 2327 162,027 District Jail County Yuma $ 2300 2318 786,898 110,066CAPITAL PROJECTS FUNDS 3547 $ ImprovementsCapital 162,027 6,412,801 $ 2319 District - Jail & Maint Repair 92,400 ImprovementsCapital - Other 201,655 3500Other 27,952 - INTERNAL FUNDS SERVICE Improvements 131,808 Capital 94,727 $ 4403 786,898 4407 4407 424,200 12,113 6601 $ 57,890 2,056 $ 424,200 199,275 119,879 $ 8,994,307 2,960 3,310,225 12,113 3,310,225 $ $ $ 25,541 2,732,381 255,054 296,382 2,732,381 $ $ 1,458,900 $ $ 0 890,034 85,000 2,581,506

F-128 STATE BUDGET FORMS

77,630,073 78,411,275 e 2009-10 EXPENSES EXPENSES BUDGETED yp

EXPENDITURES/

$ $

59,234,961 59,667,614 2008-09* ACTUAL

EXPENSES EXPENDITURES/ 1,875,180 4,334,259 462,207 1,488,624 2,019,784 290,893 4,029,653 351,436 150,369 616,814 1,374,024 2,056,488 895,951 2,997,012 1,726,647 4,817,008 1,162,768 9,398,549 3,995,833 29,493 $ 2,274,290 205,892 2,017,896 611,230 365,151 9,210,488 752,232 3,601,341 2,105,763 726,062 781,202 1,598,880 135,186 176,843 26,785 2,935 $ 54,694 178,719 1,573,687 806,541 11,799,859 2,095,222 300,000 (2,302,453) 15,169 - $ $ enses WithinEachT Fund

p

76,089,544 78,245,188

2008-09 ADOPTED EXPENSES BUDGETED Schedule E enditures/Ex EXPENDITURES/ p 1,640,666 4,131,103 404,816 1,476,239 1,914,860 274,653 3,844,566 529,074 140,296 471,667 1,253,798 1,976,778 734,264 2,841,338 1,605,144 4,614,463 1,220,661 9,270,523 1,141,692 15,000 1,993,455 $ 2,180,503 - - - 217,429 541,442 307,168 8,107,190 577,817 3,454,454 1,883,814 687,517

432,653 1,405,107 124,477 84,360 2,937 579 -

$ 46,950 85,811 1,423,030 372,114 - - YUMA COUNTY YUMA $ $ Fiscal Year 2009-10

2321 12,840

artment of Ex artment

p JCEF)

De y

b y

Total General Fund FUND/DEPARTMENT Total General Fund All Summar

AttorneyBoard of Supervisors AdministratorCounty Clerk of Superior CourtConstablesDevelopment ServicesElectionsEmergency Services FiduciaryPublic ServicesFinancial General ServicesHuman Resources - OperationsInformation Services Technology Justice Courts CourtJuvenile DefenderLegal 457,215 Programs Eligibility Medical 1,479,893 1,951,515 Non-DepartmentalParks 4,296,916 4,241,179 DefenderPublic 148,966 282,186 808,463 3,206,557 1,322,257 528,006 464,743 2,207,485 9,464,374 1,688,801 4,660,236 1,126,361 2,702,798 1,837,845 29,571 Assessor 1,802,428 Adult ProbationAdult $ 2,200,993 Reserves 11,349,563 ReversionContingencies 2,324,333 419,589 Drug Court Planning 2310 195,788 RecorderSchool SuperintendentSheriff's Office WasteSolid Superior CourtSuperior Court Trial ServicesTreasurer factorVacancy 365,593 2,016,768 9,176,021 616,216 3,551,361 749,868 (2,099,418) 710,862 Liability Self-InsuranceLiability Account 2329 2,155,644 State Aid EnhancementState Drug Treatment & Education 2309 2288 133,346 1,462,344 Probation InterstateProbation Comp Global PositioningAdult System 2333 2323 5,000 24,033 Extra Probation Services 2322 142,981 Community Punishment ProbationIntensive SubsidyProbation Drug Court Evaluation 2229 2230 2283 2231 248,184 1,470,495 730,447 - Adult Probation Adult Probation DrugAdult Grant 2228 $ 54,977 Intensive Probation Supervsn ( GENERAL FUND SPECIAL REVENUE FUNDS REVENUE SPECIAL

F-129 STATE BUDGET FORMS

e 2009-10 2009-10 EXPENSES BUDGETED yp

EXPENDITURES/

2008-09* ACTUAL EXPENSES EXPENDITURES/ 104,613 8,149 356,791 42,943 162,824 416,761 68,762 56,528 106,142 56,899 237,665 45,024 325,707 - 24,529 11,881 46,579 - - - 20,813,424 120,077 17,913,052 512,570 165,218 8,371 480,390 96,350 9,420,927 480,700 1,769 46,020 11,544 4,342 1,104,298 - - 2,700 11,487

enses Within Each Fund T Fund Each Within enses p

2008-09 ADOPTED EXPENSES BUDGETED Schedule E Schedule enditures/Ex EXPENDITURES/ p 43,622 4,996 349,944 23,899 91,666 - 412,144 66,507 35,687 49,631 50,988 - 198,466 44,221 10,000 - 26,193 1,000 45,957 44,633 - - 137 4,261,309 139,604 1,898,375 200,998 117,556 - 1,000 22,000 15,000 7,473,370 - 480,700 1 1 - - COUNTY YUMA 2009-10 Year Fiscal

2337 11,961

artment ofEx p De Welton

y b

y

FUND/DEPARTMENT

Summar

Assessor Assessor's Fund 2202 51,528 Attorney State Attorney Drug Enforcement 2207 350,109 Clerk of Superior Court of Superior Clerk Expedited Child Support 2213 37,600 Crime Victim Comp Grant 2209 160,544 Child SupportAutomation 2214 1,558 Witness Program 2210 412,350 Child SupportEnforcement 2215 66,727 Federal Victim Comp Grant 2223 82,608 Clerk's Fund 2216 118,095 Bad Check Fund 2225 53,367 Spousal Maint Enforcement 2218 39,479 HIDTA Grant (SBA) 2227 235,195 Local Court Assistance 2221 41,468 Anti-Racketeering 2235 205,134 National CrimeHistory I 2314 - Federal Revenue Asset Sharing 2277 11,266 IV-D Case Processing 2318 25,181 Federal Justice Asset Sharing 2280 12,649 FillGap the 2319 60,751 ACJC Domestic 2284 49,476 Development Services Flood ControlZone #1 2239 3,554 Anti-Gang Enforcement 2285 - Road Fund 2251 1,175,214 Somerton Anti-Racketeering 2289 23,701 HURF - DDS 2252 19,957,364 Crime Prosecution Enhancement 2290 204,235 County Flood County Control District 2295 14,673,616 Community Prosecution 2298 - CDBG 2296 737,500 Fill the Gap the Fill 2319 159,538 SETIF Grant San Luis POE 2311 3,940 Juvenile Account Incentive 2327 4,330 Emergency Services GrantsOther 2334 192,266 State Restitution 2330 82,694 Fed. Justice SharingAsset - Health (public) Health Services 2260 10,471,683 Federal Victim Services 2331 2,700 Rabies Control 2264 480,000 Victims Compensation Fund 2335 -

F-130 STATE BUDGET FORMS

e 2009-10 EXPENSES BUDGETED yp

EXPENDITURES/

2008-09* ACTUAL

EXPENSES

EXPENDITURES/ 800,240 17,078 999,726 144,343 382,497 13,129 21,637 205,901 - 131,257 34,550 94,797 274,335 14,422,176 30,862 1,204 964,046 - 610,815 32,530 44,140 2,883,441 427,247 131,428 1,578,440 160,042 - 60,157 17,831 730,126 26,046 279,462 1,139,363 104,541 18,387 - 1,814 - 32,178 6,609 - -

enses Within Each Fund T p

2008-09 ADOPTED EXPENSES BUDGETED Schedule E enditures/Ex EXPENDITURES/ p 720,482 17,251 676,952 138,727 291,926 811 13,350 171,783 106,122 34,670 74,578 206,579 6,634,251 24,012 - 7,357 310,715 133,768 29,315 46,452 - 2,275,924 363,076 51,688 118,581 1,294,563 132,857 - - - 8,730 631,896 24,800 279,462 1,039,384 104,468 - - 173 - 4,086 46 YUMA COUNTY YUMA

2009-10 Fiscal Year

2265 1,065,745 2248 104,066

) artment of Ex

p

JIPS) ( De y b y

FUND/DEPARTMENT Summar

Court Appointed Specialist (CASA Specialist Court Appointed State Aid State Supreme Aid State 2247 746,440 Juvenile VictimJuvenile Rights 2246 17,040 Juvenile CharterJuvenile School 2245 1,016,874 Juvenile SafeJuvenile Schools 2244 141,213 AZ Crim. Justice Comm. (ARRA) 2342 - Juvenile Detention Education Detention Juvenile 2242 374,441 Southwest Border GrantSouthwest DefenderPublic Training 2320 2326 16,374 - Juvenile RestitutionJuvenile 2240 38,118 Public Defender Gap the Fill 2319 353,476 Juvenile RiskJuvenile Management 2250 - Library District Other GrantsLibrary 2313 85,304 Juvenile CrimeJuvenile (JCRF) Reduction 2233 34,550 Library District LSCA GrantsLibrary 2312 66,553 Juvenile Probation Fees Probation Juvenile 2232 290,256 Library DistrictLibrary 2276 12,607,394 Juvenile CourtJuvenile CounselingFamily 2212 30,534 Southwest Border GrantSouthwest 2320 - Legal DefenderLegal DependencyIndigent DefenderPublic Training 2241 2326 1,755 7,357 Justice Court Justice Court Enhancement Fees 2317 896,009 Juvenile JusticeJuvenile Dept Program 2340 - Water Co. 13-6 2275 603,469 Juvenile AccountJuvenile Incentive 2327 29,315 Juvenile DrugJuvenile Court Education 2262 42,888 Juvenile DrugJuvenile Court Planning 2261 32,153 Section 8 Voucher Program 2274 2,600,287 Juvenile TreatmentJuvenile 2268 381,649 No Child LeftNo Child Behind ProbationJuvenile 2257 2259 51,688 131,730 Conventional 13-6-PHAConventional 2273 1,639,472 Juvenile Diversion ProgramsJuvenile 2267 141,462 Juvenile CourtJuvenile CharterSchool 2256 - Juvenile CaseJuvenile ProcessingChronic Incorrigible 2254 2255 38 6,528 Public Housing HousingPublic 2270 2271 25,589 365 Juvenile Diversion IntakeJuvenile 2266 681,204 Court Improvement 2249 24,750 Housing Home Investment 2269 486,200 Probation Intensive Juvenile

F-131 STATE BUDGET FORMS

e 2009-10 EXPENSES BUDGETED yp

EXPENDITURES/

2008-09* 2008-09* ACTUAL

EXPENSES EXPENDITURES/

- 1,737,275 285,751 12,133 801,225 22,147,849 142,989 846,933 67,125 182,735 72,040 159,254 194,211 26,513 288,663 26,423 - 328,873 283,206 208,709 40,543 15,000 526,123 12,478,156 1,083,494 1,125,290 2,666 - - 4,130 - 3,228 94,667 2,162 -

enses Within Each Fund T

p

2008-09 2008-09 ADOPTED EXPENSES BUDGETED Schedule E Schedule enditures/Ex EXPENDITURES/ 168 p 666,226 256,009 7,215 384,505 17,188,808 81,239 55,409 68,341 85,424 56,078 78,966 - 76,624 25,138 - 208,072 - - 3,000 218,581 457,408 201,638 12,585 15,000 347,912 8,219,596 170,777 866,898 - - - - - 375 YUMA COUNTY YUMA

2009-10 Fiscal Year

2324 50,826

artment of Ex of artment

p

De y b y ainst Womenainst 2305 - g FUND/DEPARTMENT Summar Violence A Violence p Sheriff - Jail District EnhancementJail 2237 304,511 Gap the Fill 2319 340,120 Sheriff's Grants Other IIICrime National History Inmate Health Services CommissionDetention Facility 2316 2306Yuma Jail County District Jail GrantsOther of Justice AssistanceBureau 2286Superior Court 2238 AssistanceCase Processing 2,019,344 2300 CourtConciliation 2338Child SupportEnforcement Domestic Relations - Local Court Assistance 667,417 2206 2308JCEF Time Payment 21,253,439 Law Library 11,314 2215 Training Field Aztec 507,438 Supreme Court - ADRFState 2211IV-D Case Processing 2221 2217 230,550 2222 2293 - 120,221 2234 2318 11,757 2224 121,388 4,368 106,698 166 26,532 180,418 696 Sto Sheriff - Federal JusticeSheriff - Federal EnforcementNarcotic TaskDrug Force Enforcement Law Local Grant 2278 2303 2299 2302 41,152 554,050 - 543,686 Superior Court Case Court Superior Childrens issue edcation 2325 2339 275,688 30,000 Victims Location FundVictims Location Judicial Workload Case Mgmt 2341 2326 30,000 - Public worksPublic Waste Tire 2204 542,045 HURF Fund GrantsOther Recorder Recorder's Fund Superintendent School School SuperintendentSheriff - Administration Crime Justice Enhancement 2253 2332 2205 2281 2208 11,864,426 1,186,584 1,214,117 - - Supreme Court Enhancement Fees

F-132 STATE BUDGET FORMS

133,084,560 e 2009-10 EXPENSES BUDGETED BUDGETED yp

EXPENDITURES/

$

70,583,121 2008-09* ACTUAL

EXPENSES

EXPENDITURES/ 1,452 3,097 4,905,638 18,114 15,420 $ 5,000 4,824 21,002 15,846 9,987

4,243 4,668 817 6,501 1,367 23,955 11,319 4,274 16,647 3,591 9,325 5,259 2,470 14,807 4,380 46,272 5,783 824 1,517 6,165 2,782 2,212 3,742 4,587 843 4,197 25,638 123,814 - 395 6,294 6,329 (730) 7,980 7 8,179

$ enses Within Each Fund T Fund Each Within enses

p

126,732,311 2008-09 ADOPTED EXPENSES BUDGETED Schedule E Schedule enditures/Ex EXPENDITURES/ p - 2,034 4,977,222 - 14,216 4,624 $ 3,196 12,673 15,126 11,164 5,683 2,616 3,209 448 4,956 1,076 - 4,571 8,506 - 1,833 - 11,136 - 2,278 7,193 4,004 - 1,828 7,368 3,099 3,000 4,564 604 1,163 4,862 1,122 2,176 1,722 2,160 3,522 600 3,282 - 1,836 - YUMA COUNTY $ 2009-10 Year Fiscal

1822 3,162

artment of Ex artment of

p

De y b y

Funds Revenue Total Special FUND/DEPARTMENT Summar

Treasurer Treasurers Information 2201 75,828 Other General Funds County Capital Projects Sales TaxWorkforce Investment Act (WIA) 2291 4402 4,938,466 13,233 CollinsManor Country 1817 16,778 Donovan Estates 1823 16,616 Southern Sands Mobil 92-4 1801 $ 4,590 Help America Vote Act 2203 13,731 Country RoadsCountry 1818 21,691 Donovan Estates Unit 2 1824 17,757 Foothills Mobile Estates Unit # 20 1802 12,156 Debra Jean Estates 1819 4,293 Edenwood West Subdivision 1825 4,626 Castil del Prado (93-3) 1803 533 Del Oro Mobile Estates 1820 6,278 Eighth Street West Units 1 & 2 1826 1,359 Fortuna Del Oro (96-2) 1804 378 Del Sur Estates Units 1 & 2 1821 26,926 El Pueblocito Subdivision 1827 11,107 Tamarack Phase I (96-4) 1805 6,029 Fair Acres Subdivision 1828 4,859 Tamarack Phase II (96-6) 1806 6,063 Fourth Avenue Extension 1829 17,858 Casa Del Sol Phase I (96-1) 1810 7,647 Amistad Estates Unit II (94-7) 1807 3,462 Gadsden Townsite 1830 3,616 Desert Grove Mobile Est Units 1,2,3 Units Est Mobile Grove Desert Hyder ValleyHyder Amistad Estates (92-3) 1811 1808 5,123 (730) Gadsden Estates Unit 2 1831 6 Arcadia Meadows 1812 2,410 Green Acres Amended 1832 17,761 Buntin Estates 1813 4,242 Hettema Place Units 1,2&3 1833 36,358 Casa Manana Mobile Estates 1814 5,562 M & B Improvement District 1834 639 Crane Annex 1815 1,492 Intl. Plaza/Escondido Beach 1835 5,688 Crane Subdivision 1816 1,427 Kachina Estates 1836 2,761 Kofa Acres/KofaMobile Estates 1837 2,387 La Jolla Del Valle Subdivision 1838 4,094 La Mesa Manor #2 1839 4,862 La Mesa Mobile Park 1840 839 La Mesa Park 1841 4,500 Lee Pate Industrial Park 1843 7,836 Loma Vista Estates 1844 26,998 Improvement Districts

F-133 STATE BUDGET FORMS

e 2009-10 EXPENSES BUDGETED yp

EXPENDITURES/

2008-09* 2008-09* ACTUAL

EXPENSES

EXPENDITURES/ 17,561 14,819 2,233 5,101 4,631 5,676 7,309 1,078 895 2,767 2,616 4,254 3,648 4,333 2,497 4,240 6,966 7,509 5,610 491 7,024 12,374 1,916 927 12,520 2,890 6,326 6,607 4,513 5,720 14,552 1,365 3,201 14,974 3,102 9,848 1,744 4,484 13,687 3,384 2,652 3,263 11,979 5,138 2,869 1,363 5,875 8,064 15,156 589 1,046 - 625 1,680 2,137

enses Within Each Fund T

p

2008-09 2008-09 ADOPTED EXPENSES BUDGETED Schedule E enditures/Ex EXPENDITURES/ p 14,075 10,726 1,594 3,179 - 3,466 2,454 5,636 - 851 - 710 - 1,653 2,061 3,342 2,279 3,415 1,966 3,180 4,170 5,840 4,340 322 - 3,473 8,429 645 5,958 2,269 3,461 5,205 3,542 3,001 10,980 1,031 2,479 1,365 2,010 6,282 1,317 3,534 10,694 2,672 1,932 1,717 8,893 4,045 1,054 4,051 7,929 9,258 - 1,489 2,255 YUMA COUNTY YUMA

2009-10Fiscal Year

1898 6,178 1845 7,051 1854 18,127

artment of Ex

p

Units 1/2 De y

rict 2 Unit 1874 4,847 b y Estates 1856 4,480 Unit # 2Unit 1876 2,064

Estates 1870 1,610 Estates 1868 599 FUND/DEPARTMENT Summar

Sun Estates Valley 1878 18,147 Sunglow Ranchettes 1877 14,524 Sunburst Estates Starview Mobile Estates 1875 5,340 Western Village (81-2)Western Village 1896 564 West Crane Unit 2 1895 4,657 South Park Indust Dist West Crane Subdivision 1894 8,307 Saguro Mobile San Luis Townsite Luis San Siesta Acres 1872 1873 1,002 1,108 Wellton Heights Unit # 2 1892 - Rossi Subdivision 1869 762 Rio Colorado Colorado Rio Villa Royale Townhouses Royale Villa 1891 2,784 Rancho Viejo Unit 3 Unit Viejo Rancho 1867 2,556 Villa 2CHermosa & 2A Units Villa 1890 3,977 Rancho Viejo Unit 2 Unit Viejo Rancho 1866 3,988 Villa Hermosa Unit2 1889 4,179 Rancho VerdeRancho 1865 2,382 Villa Hermosa 1888 3,937 Rancheros Bonitos 1864 7,005 Villa CordovaSubdivision 1887 7,141 Old WorldOld Village 1853Phillips SubdivisionPine TreeEstates 5,527 1862 1863 2,048 475 Verde Acres Valley 1886 8,170 MesaDel Sol Unit 2 1852Pfeiffer Estates 14,234 1861 (6,347) Valley ParkValley Homes 1885 899 MesaDel Sol Unit 1 1851 Park Arces/Pecan Lightle 14,086 1860 2,946 Valley Citrus EstatesValley Unit 3 1884 7,432 Meadowbrook SubdivisionMeadowbrook 1850 Subdivision Grove Pecan 6,168 1859 4,380 Valley Citrus EstatesValley Unit 2 1883 6,442 Yuma East# 3 1905 14,617 MartaPlace Addition Grove Pecan 1849 1858 1,284 3,119 Valle Verde Subdivision 1882 16,101 Villa Del Rey Unit 1 Unit Rey Del Villa 1904 3,415 Magnolia Village Unit 3 1848Parkway Subdivision 10,505 1857 1,724 Union Improvement DistrictUnion 1881 4,228 Mirada Del Sol Subdivision 1902 14,784 Magnolia Village Unit 1 & 2 1847Palm DesertMobile 3,164 Tierra Mesa Unit #1 Unit Tierra Mesa 1880 3,049 Sun Valley EstatesSun Valley No. 3 1899 12,962 Lynch SubdivisionLynch 1846 RanchitosPadre 4,935 1855 (7,430) Taylor PlaceTaylor 1879 1,308 Los Del Alamo Subdivision Portales Manor Mobile Orange Grove Lnds 1 Oth Sun Leisure Est Unit &

F-134 STATE BUDGET FORMS

e 2009-10 EXPENSES EXPENSES BUDGETED yp

EXPENDITURES/

2008-09* 2008-09* ACTUAL

EXPENSES

EXPENDITURES/ 5,527 1,324 5,219 2,432 1,282 42,723 7,284 20,551 3,296 2,869 4,913 18,891 11,282 3,187 13,503 5,327 7,162 89,250 8,145 30,922 3,445 2,597 1,582 1,350 1,259 14,891 2,450 1,752 2,431 11,088 1,872 4,048 4,371 1,824 2,496 14,613 1,266 18,898 6,112 2,969 5,465 5,170 3,878 4,138 (778) 3,465 574 1,577 2,534 (311) 255 291 43,575 11,154

T Fund Within Each enses p

2008-09 2008-09 ADOPTED EXPENSES BUDGETED Schedule E enditures/Ex EXPENDITURES/ p 2,692 947 3,618 1,634 782 4,659 843 15,420 584 - - 1,984 3,752 14,444 7,845 - 2,064 10,332 3,955 5,141 - 68,170 7,548 19,270 2,340 - 1,889 1,215 1,066 846 11,568 1,822 1,292 1,843 7,768 1,335 2,389 2,888 - 985 1,893 - 7,905 960 14,096 4,078 1,784 3,528 3,824 3,054 2,706 - - - YUMA COUNTY

Fiscal Year 2009-10

1941 1,735

artment of Ex artment

p

De y b y

FUND/DEPARTMENT Summar

Marable VaughnMarable 4 Unit Sol Del Mesa 5 Unit Sol Del Mesa 2 Unit Rey Del Villa 3 Unit Rey Del Villa Los Amigos Subdivision 4a,4b,4c,4d Unit East Yuma BlvdHensley's Yuma Valley 1922 1919 ProjectSunglow 1923 1924 1927 1926 1925 6,232 1,348 1928 2,781 20,625 1930 1,298 1929 7,280 41,753 3,755 3,316 (778) Desert LakesDesert Subdivision 1918 5,815 Araby Industrial Park (84-4) Park Industrial Araby 1917 549 Green Acres Unit 2 & Other Lands & 2 AcresGreen Unit 1 # Estates East Yuma 2 East Yuma & Mesa East Yuma 1912Village Marcos San 1914 1913 4,652 1916 13,435 18,727 1,511 Rancho Caballo Subdivision Caballo Rancho 1911 2,689 Desert Air Mobile Estates Unit 3 Unit Estates Mobile Air Desert 3 Unit Sol Del Mesa Wahlquist Subdivision GardensZocalo 1906 SubdivisionGreentree 1907 1908 3,672 1910 1909 13,337 4,806 2,427 6,521 Foothills Mobile Estates #21 Estates Mobile Foothills Foothills Mobile EstatesUnit #22 #25Foothills 1964 1963 (312) 8,714 1965 38,191 El Prado Estates Unit # 1 Unit Estates Prado El 1962 72,388 Rancho Mesa Verde Unit 3 Unit Verde Mesa Rancho 1961 244 Rancho Mesa Verde Unit 3 Unit Verde Mesa Rancho 1960 3,914 Suncrest Est #1 Est Suncrest Camelot of Manor Galahad Subdivision Descanso El SerenoRancho MeadowsCountry EstatesHazelwood 1948 (93-2) II Meadows Country #6 & #5 Estates Tierra Mesa 1949Encanto De Casa 1947 5 No. Estates Foothills Desert 1 Unit Verde Mesa Rancho 19531 Unit Verde Mesa Rancho 1955 1950 1951 1952 1,247 1957 1,245 1958 1,634 1959 1956 10,712 2,360 14,733 2,400 1,742 4,395 4,690 1,828 279 Bardeaux OakesBardeaux 1946 2,510 Tierra Mesa Estates Unit 4 Unit Estates Tierra Mesa Estates Sur Del 1942 1944 2,524 41,799 Villa Viejo Townhouses Viejo Villa 2 Unit Estates Valley Sun 1939 1940 17,218 1,212 Rancho Mesa Verde IWDD Verde Mesa Rancho 1938 12,578 Tierra Mesa Unit #3 Unit Tierra Mesa Estates Mobile Life Country 6 Unit Sol Del Mesa #4- #1 Unit Mesa Tierra 2 Unit Verde Mesa Rancho 1 Estates Unit Gila Cresta 1933 1932 1935 1936 1934 1937 6,529 2,799 3,491 4,367 5,440 10,678 Rancho Del Oro Del Rancho 1931 6,944 5 Unit Manor Mobile Grove Orange

F-135 STATE BUDGET FORMS

.

1,777,889 9,547,402 134,862,449 e 2009-10 EXPENSES BUDGETED yp

EXPENDITURES/

$ $ $

817,078 8,088,337 71,400,199 2008-09* ACTUAL EXPENSES EXPENDITURES/

213,808 $ 218,777 55,173 $ 28,971,007 162,226 4,367,849 7,132,235 9,269 4,544,931 - 1,894,839 3,616 207,401 4,497,841 3,222 210,048 22,428 9,128 15,282,455 18,615,184 140,672 $ 217,173 $ 21,923,533 $ 273,715,666 708,294 - - 5,391

30,996 5,226 200,000 (7) 13,234 4,151 2,167,470 - 1,266 30,159 (11,785) 14,323 $ 6,685 131,986 2,568 $ $ $ enses Within Each Fund T Within Fund enses Each

p

1,499,194 58,195,321 20,733,634 10,969,624 128,231,505 296,375,272 2008-09 ADOPTED EXPENSES BUDGETED Schedule E Schedule enditures/Ex EXPENDITURES/ p

81,329 - $ 81,790 2,136 $ 40,838,600 146,996 2,745,280 6,190,704 1,560 3,305,025 204,718 1,162,381 1,706 38,869 33,062,827 1,652 28,179 3,076 - 4,260 - 214,894 9,516,328 - 26,529 $ 36,566 $ 9,931,193 $ 189,925,943 $ - - 251,746 1,383,016 3,325 - 21,140 2,010 ------551,402

YUMA COUNTY YUMA $ $ $ $ $ $ 2009-10 Year Fiscal 6605 701,204 35033503 1,758,392 -

d artment of Ex artment p Adlt Prob De

y b y Total All Improvement Districts Total All SpecialRevenue Funds FUNDS ALL TOTAL FUND/DEPARTMENT

Total Debt Service Funds Summar Total Internal Service Funds Service Internal Total Funds Projects Capital Total proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year of the fiscal the remainder for expenditures/expenses estimated plus prepared, was budget proposed Workers Compnsatn SelfIns Fun Contingency 1999 - Revolving Fund 6602 93,135 Mountain Unit #2 View C ColoniaB & Fortuna delArroyo 1980 1983 1982 (7) 4,001 - Life Management Cycle 6601 $ 416,923 Gadsden 1978 89,030 Certificates of Participation Chaparral East 1977 136,996 Sheriff - Jail District Jail - Sheriff Debt Service 3500 4,295,926 General Projects County Capital Improvement Projects 4407 13,244,616 Yuma MeadowsII I & 1976 10,631 LibraryDistrict General Obligation 3547 4,299,122 Health District Capital ProjectsHealth - District Jail - Sheriff Capital Projects 4410 4403 200,000 4,747,071 PaloVerde Estates (96-8) 1975 4,649 GadsdenService Debt 3546 199,026 Library District Capital Projects 4720 39,303,776 PaloVerde Gardens (94-6) 1974 3,106 El Prado Debt Service 3545 200,982 Development Services Development Capital Projects (SLIF) 4401 21,943 Self-InsuranceLiability Account 6608 - Oasis Del Este No. 3College Park and Other Shapiro ID (79-11)Andy 1971 1972 1973 28,903 1,213 9,926 Del Sur Debt Service 3544 - B & C ColoniaB & 4721 535,000 Health Self-Insurance 6607 19,522,372 Gadsden CapitalProjects 4719 14,103 Mesa Del Sol 99-01 1970 82,176 Improvement Districts Donovan Estates Debt Service 3543 $ 216,176 Improvement Districts Del Sur Capital ProjectsDonovan EstatesCapital ProjectsEl Prado Capital Projects 4716 4715 $ 4717 128,924 6,528 (6,640) Mountain ShadowsIV Mountain Unit 1 View 1968 1969 2,459 4,911 Foothills Mobile Estates Unit #26 1967 36,375 Los Portales Del Alamo #4 1966 5,266 of Participation Certificates - Health Certificates of Participation - * of the date t as basis accrual or accrual modified on the recognized expenditures/expenses actual Includes DEBT SERVICE FUNDS CAPITAL PROJECTSFUNDS

F-136 STATE BUDGET FORMS

2009-10 EXPENSES BUDGETED

EXPENDITURES/

2008-09* ACTUAL

EXPENSES EXPENDITURES/ 4,905,638 781,202 1,573,687 1,598,880 8,371 2,935 - $ 4,334,259 $ 3,995,833 $ 2,274,290 $ 1,875,180 $ 31,283,300 7,132,235 356,791 162,824 416,761 237,665 325,707 120,077 165,218 708,294 178,719 806,541 135,186 205,892 176,843 $ 7,049,621 - $ 6,383,211 $ 1,979,793 56,528 56,899 - - 96,350 8,149 54,694 26,785 104,613 11,881 - 2,700 - 11,487 2,167,470 - 11,592,628 11,544 15,169

2008-09 EXPENSE APPROVED

ADJUSTMENTS $ 1,141,692 6,190,704 85,811 372,114 217,429 $ 84,360 1,383,016 7,326,313 44,633 46,950 1,000 EXPENDITURE/ 432,653 4,977,222 - 1,423,030 1,405,107 1,000 - 2,937 1 - - - - $ 4,131,103 $ 2,180,503 $ 1,640,666 $ 12,994,017 - 91,666 349,944 412,144 198,466 10,000 139,604 117,556 251,746 124,477 $ 5,603,925 $ 1,684,288 35,687 50,988 - 137 15,000 4,996 579 - 43,622

- - - - - 649 4,330 2,700 5,000 82,608 53,367 11,286 47,900 23,701 82,694 11,961 31,715 13,220 24,033 51,528 353,500 160,544 412,350 235,195 222,049 205,844 159,538 701,204 238,992 584,724 138,095 190,560 116,291 960,343 5,607,118 2,155,644 1,013,223 1,680,255 1,486,524 SCHEDULE F SCHEDULE

11,574,478 12,913,443 YUMA COUNTY YUMA 2008-09 Fiscal Year 2009-10 Fiscal

ADOPTED EXPENSES EXPENSES BUDGETED EXPENDITURES/ (668,652) - (999,990) (209,760) (24,180) - - - $ - $ - $ - $ (674,751) - 331,173 (3,391) - - (16,915) - (1,609) - - 9,192 145,723 (4,749) 5,228 26,690 798,049 $ 769,075 $ (8,359) - - (20) 1,576 - - - $ - 23,262 (380) - - 12,000 - - - - - $ 662,718 $ 4,296,916 $ 2,702,798 $ 2,200,993 $ 1,802,428 $ 36,667,908 $ 7,670,745 $ 6,367,132 $ 1,853,956

00100 02207 02209 02210 02223 02225 02227 02235 02277 02280 02284 02285 02289 02290 02298 02319 02327 02330 02331 02335 02337 00100 00100 02291 02329 06605 06608 04402 04407 00100 02228 02229 02230 02231 02283 02288 02309 02310 02321 02322 02323 02333 00100 02202

(JCEF) Summmary by Category of Category Expenditures/Expenses by Summmary Welton

Department Total Department Total Department Total Department Total

y Liability Self-InsuranceLiability Account Fund Ins Workers Self Compensation Capital Improvement Projects Probation Subsidy Drug Treatment & Education Non-Departmental - General Fund Adult Probation - General Fund Assessor - General Fund - General Fund Attorney State Restitution Victims Compensation Fund Somerton Anti-Racketeering Fill the Gap Capital Projects Sales Tax State Aid Enhancement State Attorney DrugState Attorney Enforcement Reserves - General Fund Adult Probation Drug Grant Fund Assessor's Workforce Investment(WIA) Act Crime Victim Comp Grant Program Witness Federal Victim Comp Grant Anti-Racketeering Federal Revenue Asset Sharing Community Prosecution Incentive Account Juvenile Liability Self-InsuranceLiability Account Intensive Probation Drug Court Evaluation Drug Court Planning Probation Interstate Comp Bad CheckFund HIDTA Grant (SBA) Federal Justice Asset Sharing Anti-Gang Enforcement Crime Prosecution Enhancement Federal Victim Services Community Punishment Community Extra Probation Services Adult Global Positioning System ACJC Domestic Intensive Probation Supervision Supervision Probation Intensive Prob Adult - Partcpatn of Certificates 03503 - Sharing Asset Justice Federal General Adult Probation Assessor Attorne

F-137 STATE BUDGET FORMS

2009-10 EXPENSES BUDGETED

EXPENDITURES/

2008-09* ACTUAL

EXPENSES EXPENDITURES/ $ 1,374,024 $ 2,056,488 $ 2,401,552 $ 44,399,767 $ 290,893 $ 462,207 $ 351,436 $ 150,369 $ 1,374,024 $ 2,056,488 42,943 68,762 45,024 24,529 46,579 22,428 512,570 $ 762,207 106,142 $ 290,893 $ 4,029,653 - 20,813,424 $ $ 1,488,624 1,488,624 $ 2,019,784 $ 5,000 356,436 480,390 $ 630,759 17,913,052 - 1,769 4,342 46,020 300,000 1,104,298

2008-09 EXPENSE EXPENSE APPROVED APPROVED ADJUSTMENTS $ $ $ 1,476,239 1,476,239 1,914,860 $ 12,673 541,747 22,000 $ 162,296 1,898,375 EXPENDITURE/ $ 1,253,798 $ 1,976,778 $ 2,171,269 $ 10,208,324 $ 274,653 $ 529,074 $ 140,296 $ 1,253,798 $ 1,976,778 $ 404,816 - - - 3,076 23,899 66,507 44,221 - 26,193 45,957 200,998 $ 404,816 - 49,631 $ $ 274,653 3,844,566 1 - 4,261,309

- 3,940 8,731 1,558 3,554 21,943 43,134 66,727 39,479 41,468 25,181 60,751 737,500 122,266 419,589 118,095 282,186 4,241,179 1,175,214 SCHEDULE F 14,673,316 20,038,868 YUMA COUNTY YUMA 2008-09 Fiscal Year2009-10 ADOPTED EXPENSES EXPENSES BUDGETED EXPENDITURES/ $ $ - - $ (2,856) $ (81,204) $ - $ $ - $ - $ - - $ $ - $ $ 86,695 86,695 2,678 $ 5,000 - 5,000 - - - (5,534) ------70,000 $ 70,000 (26,539) - $ (26,539) $ $ - - - 300 (81,504) - $ 1,322,257 $ 2,207,485 $ 2,347,908 $ 40,895,514 $ 282,186 $ 464,743 $ 148,966 $ 1,322,257 $ 2,207,485 $ 457,215 $$$ 1,479,893 1,479,893 1,951,515 $ 473,474 $ 271,232 $ 876,804 $ $

00100 00100 02295 02296 02311 04401 00100 02203 02334 00100 00100 00100 00100 00100 00100 02213 02214 02215 02216 02218 02221 02314 02318 02319 00100 02239 02251 02252

of Expenditures/Expenses Category by Summmary

Department Total Department Total Department Total Department Total Department Total Department Total Department Total Department Total Department Total

Fund General - es

Board Contingency - GeneralBoard Fund Contingency Help America Vote Act Other Grants Capital Projects(SLIF) Child SupportChild Automation Clerk's Fund Crime I National History Fill the Gap SETIF GrantLuisPOE San Spousal Maint Enforcement Flood Control Zone #1 IV-D Case Processing Case IV-D County Flood Control District Flood County Board ofSupervisors - General Fund AdminsitratorCounty -GeneralFund Clerk of Superior Cour t - Gen Fund Constables - Genereal Fund Elections- General Fund Financial Services - General Fund General Services General Fund ExpeditedSupport Child Child SupportChild Enforcement Road Fund Local Court Assistance HURF - DDS CDBG Development Servic Development Emergencies Services - General Fund Board of Supervisors Administrator County Clerk of Superior Court Constables Development Services Elections Emergency Services Financial Services General Services

F-138 STATE BUDGET FORMS

2009-10 EXPENSES BUDGETED

EXPENDITURES/

2008-09* ACTUAL

EXPENSES EXPENDITURES/ $ 964,046 2,690,693 480,700 - $ 610,815 5,369,989 $ 218,777 3,215,789 9,420,927 $ 19,300,176 $ 18,615,184 19,511,135 17,831 $ 1,726,647 $ 9,398,549 $ 895,951 $ 279,462 $ 2,997,012 - 1,578,440 2,883,441 - -

2008-09 EXPENSE APPROVED ADJUSTMENTS EXPENDITURE/ $ 1,915,859 310,715 480,700 204,718 $ 133,768 3,992,447 $ 81,790 2,923,128 $ 10,250,592 7,473,370 $ 17,980,713 9,516,328 8,730 $ 1,605,144 $ 9,270,523 $ 734,264 $ 279,462 $ 2,841,338 551,402 - 1,294,563 2,275,924 -

- -

365

25,589 896,009 480,000 200,000 603,469 416,923 1,639,472 2,600,287 SCHEDULE F 10,753,815 20,898,189 19,522,372 YUMA COUNTYYUMA 2008-09 Fiscal Year 2009-10 Year Fiscal ADOPTED EXPENSES BUDGETED EXPENDITURES/ $ (30,070) - - - $ - $ - (86,695) - $ - (282,132) $ (282,132) - - $ (30,070) $ - $ $ - - $ (86,695) - - - - - $ 2,619,307 $ 5,355,382 $ 3,623,480 $ 20,330,835 $ 1,723,298 $ 9,464,374 $ 808,463 $ 486,200 $ 3,206,557 $

00100 02317 00100 02260 02264 03503 04410 00100 06607 00100 02269 02270 02271 02273 02274 02275 00100 06601 F

of Category Expenditures/Expenses by Summmary

Department Total Department Total Department Total Department Total Department Total

Certificates of Participation - Health Rabies Control Conventional 13-6-PHAConventional Justice Court EnhancementFees Health Services Health Self-Insurance Public Housing LifeManagement Cycle Home Investment Home Capital Projects - Health Section 8 VoucherSection 8 Program Water Co. 13-6 Public Housing ProgramsMedical Eligibility - GF HumanResources - GeneralFund Housing - Genereal Fund Information ServicesTechnology - G Justice CourtGeneral - Fund Health (Public) Human Resources Housing Services Technology Information Justice Court

F-139 STATE BUDGET FORMS

2009-10 EXPENSES BUDGETED BUDGETED

EXPENDITURES/

2008-09* ACTUAL

EXPENSES EXPENDITURES/ $ 23,691,002 $ 1,165,786 $ 1,162,768 $ 14,422,176 $ 4,817,008 4,544,931 999,726 1,139,363 4,497,841 1,204 - - - $ 10,416,683 94,797 131,257 30,862 34,550 21,637 17,078 26,046 60,157 44,140 32,530 274,335 382,497 144,343 800,240 104,541 131,428 730,126 160,042 427,247 1,814 6,609 - 32,178 -

2008-09 EXPENSE APPROVED ADJUSTMENTS $ 43,182,803 $ 4,614,463 74,578 291,926 118,581 EXPENDITURE/ $ 1,228,018 $ 1,220,661 $ 6,634,251 3,305,025 676,952 1,039,384 33,062,827 - 7,357 - - 173 46 4,086 $ 9,285,234 106,122 24,012 34,670 13,350 17,251 24,800 51,688 - 46,452 29,315 206,579 138,727 720,482 104,468 631,896 132,857 363,076 -

- - - -

38 1,755 7,357 6,528 66,553 85,304 30,534 41,450 38,118 17,783 26,839 58,357 32,153 44,538 29,315 290,256 297,691 271,721 783,875 107,009 131,370 726,395 152,650 487,455 4,299,122 1,028,201 1,136,048 SCHEDULE F SCHEDULE 39,303,776 YUMA COUNTY YUMA 2008-09 Fiscal Year 2009-10 ADOPTED EXPENSES BUDGETED EXPENDITURES/ $ 19,808 $ - $ - $ - $ 34,497 - (11,327) (70,303) - - - - $ (321,145) 19,808 - - (6,900) - (743) (2,089) (6,669) (1,650) - - - 76,750 (130,508) (37,435) (2,943) 360 (45,191) (11,188) (105,806) - - - - - $ 56,362,149 $ 1,135,473 $ 1,126,361 $ 12,607,394 $ 4,625,739 $ 10,364,063

00100 02241 02320 02326 02276 02312 02313 03547 04720 00100 02212 02232 02233 02250 02240 02242 02244 02245 02246 02247 02248 02249 02254 02255 02256 02257 02259 02261 02262 02265 02266 02267 02268 02327 02340

of Expenditures/Expenses Category by Summmary

Department Total Department Total Department Total

Family Counseling Family Indigent Dependency Library District LSCA Grants Capital Projects Juvenile Victim Rights Juvenile Diversion Intake Library DistrictLibrary Other Grants General Obligation Juvenile Probation Fees Juvenile Detention Education StateAid State Supreme Juvenile Probation Juvenile Justice Dept Program Juvenile Crime Reduction (JCRF) Juvenile Safe Schools Juvenile Charter School Court Appointed Specialist (CASA) Court Improvement Juvenile Drug Court Planning Juvenile Diversion Programs Juvenile Treatment Incentive Account Juvenile Juvenile Court - General Fund Juvenile Risk Management Processing Case Juvenile Juvenile Court Charter School Juvenile Intensive Probation (JIPS) Legal Defender - GeneralFund Library District Southwest Border Grant Public Defender Training Juvenile Restitution No Child Left Behind Juvenile Drug Court Education Chronic Incorrigible Juvenile Court Legal Defender Library

F-140 STATE BUDGET FORMS

2009-10 EXPENSES EXPENSES BUDGETED

EXPENDITURES/

2008-09* 2008-09* ACTUAL EXPENSES EXPENDITURES/ $ 1,694,724 $ 11,592,159 $ 1,490,441 $ 2,255,313 $ 616,814 $ 13,999,812 12,478,156 328,873 283,206 1,737,275 205,901 752,232 526,123 1,083,494 1,125,290 - - $ 9,210,488 $ 2,017,896 $ 616,814 $ 29,493 $ 611,230 $ 365,151 26,423 13,129 213,808 - 3,228 2,666 - 18,387 -

2008-09 EXPENSE EXPENSE APPROVED APPROVED ADJUSTMENTS $ 9,452,948 218,581 666,226 $ 8,107,190 EXPENDITURE/ $ 712,219 $ 1,174,066 $ 2,166,049 $ 471,667 $ 9,241,654 8,219,596 457,408 171,783 577,817 347,912 170,777 866,898 - 375 - 168 - - - - $ 1,993,455 $ $ 471,667 15,000 $ 541,442 $ 307,168 3,000 811 81,329

------41,152 16,374 93,135 533,467 543,686 903,964 353,476 749,868 542,045 1,186,584 1,214,117 SCHEDULE F SCHEDULE 11,945,930

COUNTY YUMA 2008-09 2008-09 Fiscal Year 2009-10 ADOPTED EXPENSES EXPENSES BUDGETED EXPENDITURES/ $ - $ 1,342,639 $ - $ - $ - $ (81,504) (81,504) 20,583 - 1,115,380 - - - - - $ 206,676 $ - $ $ - - $ $ ------

$ 1,802,800 $ 11,178,290 $ 1,579,710 $ 2,207,695 $ 528,006 $ 13,360,549 $ 9,156,021 $ 1,837,845 $$ 528,006 29,571 $ 616,216 $ 365,593 00100 00100 02282 02208 02278 02299 02302 02303 02305 02306 02316 00100 02319 02320 02326 02342 00100 00100 00100 02204 02253 02332 06602 00100 02205 02281

Summmary by Category of Expenditures/Expenses Category by Summmary

Department Total Department Total Department Total Department Total Department Total Department Total

Other Grants Other Drug Task Force EnforcementLaw Grant Local III CrimeHistory National Southwest Border Grant Tire Waste HURF Fund Accommodation School District School Accommodation Stop Violence Against Women Against Stop Violence Sheriff - Federal Justice Sheriff - Federal Other Grants Sheriff's Public Defender Training Defender Public Revolving Fund CrimeEnhancement Justice Fill the Gap Solid Waste Superintendent School Narcotic Enforcement AZ Crim. Justice Comm. (ARRA) Public Defender - General Fund Public Fiduciary - General Fund - General Fiduciary Public Parks Fund - General Fund - General Recorder Recorder's Fund Fund General - Superintendent School Fund General - - Administration Sheriff Public Defender Public Fiduciary Public Works Recorder Superintendent School SheriffAdministration -

F-141 STATE BUDGET FORMS

2009-10 EXPENSES BUDGETED

EXPENDITURES/

2008-09* ACTUAL

EXPENSES EXPENDITURES/ $ 4,824 3,591 5,259 2,470 4,380 5,783 1,517 40,543 $ 849,876 9,987 12,133 159,254 26,513 $ 726,062 $ 285,751 $ 3,601,341 801,225 142,989 67,125 72,040 194,211 288,663 208,709 182,735 817 $ 4,367,849 1,894,839 30,499,568 2,105,763 22,147,849 $ 7,062,856 15,000 846,933 - 6,294 6,329 7,980 123,814 94,667 395 4,130 - (730) - 2,162

2008-09 EXPENSE EXPENSE APPROVED APPROVED ADJUSTMENTS 78,966 25,138 85,424 $ 21,880,846 15,000 55,409 EXPENDITURE/ $ 3,196 - - 2,278 - 4,004 - 1,828 3,099 4,564 1,163 12,585 $ 687,517 - 5,683 7,215 - $ 687,517 $ 256,009 $ 3,454,454 384,505 81,239 56,078 68,341 76,624 208,072 201,638 448 - - - - 2,745,280 1,162,381 1,883,814 17,188,808 - - $ 6,166,134

- - - - 533 378 166 696 (730) 4,590 6,029 6,063 3,462 7,647 5,123 2,410 4,242 5,562 1,492 4,368 30,000 75,828 12,156 11,314 93,991 24,548 50,826 667,417 230,550 100,757 111,645 121,388 180,418 340,120 275,688 4,295,926 4,747,071 2,016,768 SCHEDULE F 21,253,439 YUMA COUNTYYUMA 2008-09 2008-09 Fiscal Year 2009-10 ADOPTED EXPENSES BUDGETED EXPENDITURES/ $ ------$ - - - - - 12,707 1,984 - $ - $ - $ (7,105) - - (89,000) 8,576 ------$ 507,438 - - - - $ (42,838) - 30,000 507,438 - -

$ 786,690 $ 710,862 $ 304,511 $ 3,551,361 $ 31,510,228 $ 6,902,740 $

02339 02341 00100 02201 01801 01802 01803 01804 01805 01806 01807 01808 01810 01811 01812 01813 01814 01815 02237 02238 02286 02300 02308 02338 03500 04403 00100 00100 02206 02211 02215 02217 02221 02222 02224 02234 02293 02318 02319 02324 02325 02326

Expenditures/Expenses of Category by Summmary

Department Total Department Department Total Department Total Department

Foothills Mobile Estates Mobile Foothills Unit # 20 Tamarack Phase II (96-6) Amistad Estates Unit II (94-7) Valley Hyder Amistad Estates (92-3) Meadows Arcadia Buntin Estates Casa MananaMobile Estates Annex Crane Judicial Workload Mgmnt Case Judicial Castil del Prado (93-3) Law Library Law Supreme - ADRF Court State Case Court Superior Inmate Health Services CourtSuperior Trial Services Information Treasurers Yuma County Jail DistrictYuma County Assistance of Justice Bureau Child Support Enforcement Assistance Court Local Training Field Aztec Fees Enhancement Court Supreme Fund Location Victims Domestic Relations Fortuna DelOro (96-2) Tamarack Phase I (96-4) Fill the Gap the Fill Capital Projects Assistance Processing Case Superior Court - General Fund Other Jail GrantsOther Jail Childrens issue edcation issue Childrens JCEF TimePayment Jail Enhancement Commission Facility Detention Fund - General Treasurer Southern Sands Mobil 92-4 IV-D Case Processing Casa Del Sol PhaseCasa Sol I Del (96-1) Debt Service Court Conciliation Sheriff - Jail District Superior Court Treasurer Improvement Districts

F-142 STATE BUDGET FORMS

2009-10 EXPENSES BUDGETED

EXPENDITURES/

2008-09* 2008-09* ACTUAL

EXPENSES EXPENDITURES/ 2,869 1,916 25,638 9,848 12,520 12,374 15,156 18,114 21,002 23,955 15,420 15,846 11,319 16,647 14,807 46,272 843 491 824 217,173 4,587 4,197 8,064 5,138 3,384 1,365 6,607 5,610 2,652 1,744 3,201 4,513 2,890 1,452 4,243 6,501 3,097 4,668 1,367 4,274 9,325 6,165 2,782 2,212 3,742 - 131,986 7 8,179 2,137 6,685

2008-09 EXPENSE APPROVED ADJUSTMENTS EXPENDITURE/ 2,255 1,489 1,836 6,282 5,958 8,429 9,258 14,216 15,126 4,571 4,624 11,164 8,506 11,136 7,368 3,000 - 600 322 604 36,566 - - 3,522 3,282 - 7,929 4,045 2,672 1,031 5,205 4,340 1,932 1,317 2,479 3,542 2,269 - 1,122 2,616 4,956 2,034 - 3,209 1,076 1,833 7,193 4,862 2,176 1,722 2,160

- 6 839 475 639 4,862 4,500 7,836 7,051 4,935 3,164 1,284 6,168 5,527 4,480 1,724 3,119 4,380 2,946 2,048 1,427 4,293 6,278 6,528 3,162 4,626 1,359 4,859 3,616 5,688 2,761 2,387 4,094 (7,430) (6,347) 26,998 10,505 14,086 14,234 18,127 16,778 21,691 26,926 16,616 17,757 11,107 17,858 17,761 36,358 216,176 128,924

F SCHEDULE YUMA COUNTY YUMA 2008-09 2008-09 Fiscal Year 2009-10 Fiscal ADOPTED EXPENSES

BUDGETED EXPENDITURES/ ------

01839 01840 01841 01843 01844 01845 01846 01847 01848 01849 01850 01851 01852 01853 01855 01856 01857 01858 01859 01860 01861 01862 01863 01816 01817 01818 01819 01820 01821 03544 04715 01822 01823 01824 03543 04716 01825 01826 01827 01828 01829 01830 01831 01832 01833 01834 01835 01836 01837 01838

Expenditures/Expenses of Category by Summmary

Crane Subdivision Crane Palm Desert Mobile Estates Mobile Palm Desert Subdivision Phillips Country Roads Country Estates Jean Debra Service Debt Sur Del 2 Estates Unit Donovan Service Estates Debt Donovan Subdivision Acres Fair Gadsden Townsite Hettema Place Units 1,2&3 M & B Improvement District Alamo Del Subdivision Los Portales Marta Place 2 Mesa Del Sol Unit WorldOld Village Ranchitos Padre Del Sur Capital Projects Capital Sur Del La Mesa Park Intl. Plaza/Escondido Beach Plaza/Escondido Intl. Donovan Estates Capital Projects Estates Capital Donovan Edenwood WestEdenwood Subdivision Green Acres Amended Acres Green La Mesa Mobile Park La Mesa Mobile Park Industrial Pate Lee Subdivision Lynch 2 & 1 Unit Village Magnolia 3 Unit Village Magnolia Meadowbrook Subdivision 1 Mesa Del Sol Unit Parkway Subdivision Grove Pecan Addition Grove Subdivision Pecan Park Arces/Pecan Lightle Pfeiffer Estates LomaEstates Vista Pine Tree Estates Collins Country Manor Country Collins Estates OroDel Mobile Del Sur Estates Units 1 & 2 Est 1,2,3 Desert Units Mobile Grove Estates Donovan Eighth StreetWest Units 2 1 & Subdivision El Pueblocito Extension Fourth Avenue Gadsden Estates Unit 2 Kachina Estates Kofa Acres/Kofa Mobile Estates Subdivision Valle Del La Jolla La Mesa Manor #2 Orange Grove Mobile Manor Units 1/2 Manor Mobile Orange Grove 01854

F-143 STATE BUDGET FORMS

2009-10 EXPENSES BUDGETED

EXPENDITURES/

2008-09* 2008-09* ACTUAL

EXPENSES EXPENDITURES/ 895 927 7,309 5,676 5,875 3,102 3,187 5,327 7,162 2,869 4,913 5,527 1,324 5,219 2,432 6,966 2,497 3,648 2,616 1,078 4,631 5,101 2,233 1,363 3,263 4,484 5,720 6,326 7,024 7,509 4,240 4,333 4,254 2,767 11,979 13,687 14,552 13,503 18,891 11,282 14,819 17,561 14,974 589 574 625 - 2,534 1,577 1,680 1,046

2008-09 EXPENSE APPROVED ADJUSTMENTS EXPENDITURE/ - - - 710 645 - 5,636 2,454 4,051 2,010 2,064 3,955 5,141 1,984 - 3,752 - 2,692 947 3,618 1,634 4,170 1,966 2,279 2,061 - - 851 3,466 3,179 1,594 1,054 1,717 3,534 3,001 3,461 3,473 5,840 3,180 3,415 3,342 1,653 8,893 10,694 10,980 10,332 14,444 7,845 10,726 14,075 1,365

- 564 549 599 762 899 8,307 4,657 6,178 3,415 3,672 4,806 6,521 2,427 2,689 4,652 1,511 5,815 1,348 6,232 2,781 7,005 2,382 3,988 2,556 1,610 1,002 1,108 4,847 5,340 2,064 1,308 3,049 4,228 6,442 7,432 8,170 7,141 3,937 4,179 3,977 2,784 12,962 14,784 14,617 13,337 18,727 13,435 14,524 18,147 16,101

F SCHEDULE YUMA COUNTY 2008-09 2008-09 Fiscal Year 2009-10 Fiscal ADOPTED EXPENSES

BUDGETED EXPENDITURES/ ------

01892 01894 01895 01896 01898 01899 01902 01904 01905 01906 01907 01908 01909 01910 01911 01912 01913 01914 01916 01917 01918 01919 01922 01923 01864 01865 01866 01867 01868 01869 01870 01872 01873 01874 01875 01876 01877 01878 01879 01880 01881 01882 01883 01884 01885 01886 01887 01888 01889 01890 01891

Expenditures/Expenses of Category by Summmary

Sun EstSun Leisure 1 & Oth Unit Lnds LakesDesert Subdivision Rossi Subdivision Rossi Saguro Estates Mobile Acres Valley Verde WestSubdivision Crane Rancho Caballo Subdivision Caballo Rancho Park Industrial (84-4) Araby San LuisTownsite Siesta Acres 2 Unit Crane West Western (81-2) Village EstatesSun Valley No. 3 Yuma East # 3 3 Sol Unit Mesa Del Gardens Zocalo Greentree Subdivision 2 & OtherGreen Acres Lands Unit Yuma East Estates # 1 Vaughn Marable 4 Sol Unit Mesa Del 5 Sol Unit Mesa Del Rancho Verde Rancho Unit 2 Viejo Rancho Unit 3 Viejo Rancho Estates Colorado Rio South Park Indust District Unit 2 Estates Mobile Starview Sunburst Estates Unit # 2 Ranchettes Sunglow #1 Unit Tierra Mesa ImprovementUnion District Subdivision VerdeValle Citrus EstatesValley Unit3 ParkValley Homes Subdivision Cordova Villa HermosaVilla Hermosa2 Villa Unit Villa Hermosa Units2A& 2C Townhouses Royale Villa 2 # WelltonUnit Heights Mirada Del Sol Subdivision Sol Del Mirada Villa Unit1 Del Rey Desert Air Estates Mobile Unit 3 Wahlquist Subdivision 2 East & Yuma Mesa East Yuma San MarcosVillage Sun Valley Estates Sun Valley Place Taylor Citrus EstatesValley Unit2 Rancheros Bonitos Rancheros

F-144 STATE BUDGET FORMS

2009-10 EXPENSES BUDGETED

EXPENDITURES/

2008-09* 2008-09* ACTUAL

EXPENSES EXPENDITURES/ 210,048 2,431 1,872 4,048 4,371 3,445 8,145 5,226 5,391 9,128 3,222 3,616 1,282 7,284 3,296 6,112 2,969 5,465 5,170 3,878 4,138 1,266 1,824 2,496 2,597 1,582 1,350 1,259 2,450 1,752 11,088 89,250 30,922 30,996 140,672 42,723 20,551 14,613 18,898 14,891 291 255 2,568 1,266 3,465 30,159 11,154 43,575 (11,785) (778) (311)

2008-09 EXPENSE APPROVED ADJUSTMENTS EXPENDITURE/ - - 28,179 1,843 1,335 2,389 2,888 2,340 7,548 2,010 3,325 - - 4,260 1,652 1,706 782 4,659 584 4,078 - 1,784 3,528 3,824 3,054 2,706 960 985 1,893 1,889 1,215 1,066 846 1,822 1,292 7,768 68,170 19,270 21,140 26,529 - 843 15,420 7,905 - 14,096 - 11,568 - - -

279 244 (312) (778) 2,360 1,828 4,395 4,690 3,914 8,714 5,266 2,459 4,911 1,213 9,926 3,106 4,649 1,298 7,280 3,755 3,316 6,944 2,799 6,529 5,440 3,491 4,367 1,212 1,735 2,524 2,510 1,634 1,247 1,245 2,400 1,742 (6,640) 10,712 72,388 38,191 36,375 82,176 28,903 41,753 20,625 10,678 12,578 17,218 41,799 14,733 200,982

F SCHEDULE YUMA COUNTY 2008-09 2008-09 Fiscal Year 2009-10 Fiscal ADOPTED EXPENSES

BUDGETED EXPENDITURES/ ------

01953 01955 01956 01957 01958 01959 01960 01961 01962 03545 04717 01963 01964 01965 01966 01967 01968 01969 01970 01971 01972 01973 01974 01975 01924 01925 01926 01927 01928 01929 01930 01931 01932 01933 01934 01935 01936 01937 01938 01939 01940 01941 01942 01944 01946 01947 01948 01949 01950 01951 01952

Expenditures/Expenses of Category by Summmary

Rancho Mesa Verde Unit 3 Unit Mesa Verde Rancho El Prado Estates # 1 Unit El Prado Capital Prado ProjectsEl Mountain View Unit 1 Mountain View Other Parkand College Rancho Del Oro Del Rancho #6 & #5 Estates Tierra Mesa Desert Foothills Estates No. 5 1 Unit Mesa Verde Rancho 1 Unit Mesa Verde Rancho 3 Unit Mesa Verde Rancho #22 Unit Estates Mobile Foothills #26 Unit Estates Mobile Foothills Sol 99-01 Mesa Del VerdePalo Gardens (94-6) VerdePalo Estates (96-8) Villa Unit3 Del Rey 4a,4b,4c,4d Yuma East Unit Yuma Valley #3 Unit Tierra Mesa Estates Life Mobile Country 6 Sol Unit Mesa Del - #4 #1 Unit Tierra Mesa 2 Unit Mesa Verde Rancho Cresta Gila Estates Unit 1 EstatesSun Valley Unit 2 4 Unit Estates Tierra Mesa SurDel Estates Suncrest Est #1 ofManor Camelot Galahad Subdivision Descanso El Sereno Rancho Estates Hazelwood II (93-2) Meadows Country Andy Shapiro ID (79-11) ID Shapiro Andy Rancho Mesa Verde IWDD Mesa Verde Rancho OakesBardeaux Encanto De Casa El Prado Debt Service Del AlamoLos #4 Portales IV Shadows Mountain OasisNo.3 Este Del Los Amigos Subdivision Blvd Hensley's Townhouses Viejo Villa 5 Unit Manor Mobile Orange Grove Meadows Country Foothills Mobile Estates #21 Estates Mobile Foothills Sunglow ProjectSunglow #25 Foothills Villa Unit2 Del Rey

F-145 STATE BUDGET FORMS

2009-10 EXPENSES BUDGETED

EXPENDITURES/

2008-09* ACTUAL

EXPENSES EXPENDITURES/ 162,226 207,401 9,269 55,173 15,282,455 $ 17,836,175 (7) 14,323 13,234 200,000 4,151 $ 273,715,666

2008-09 EXPENSE APPROVED ADJUSTMENTS $ 214,894 1,135,586 EXPENDITURE/ 146,996 38,869 - 1,560 2,136 - - - - $ 189,925,943

- - - (7) ed accrual or accrual basis as of the date the proposed budge 4,001

10,631 89,030 14,103 136,996 199,026

SCHEDULE F YUMA COUNTYYUMA 2008-09 Fiscal Year 2009-10 Year Fiscal ADOPTED EXPENSES BUDGETED EXPENDITURES/ - - - - - $ 535,000 - - 535,000 - - $ 1,697,562 $ 295,520,373 $ 2,258,293

01976 01977 01978 03546 04719 01980 01982 04721 01983 01999

of Category Expenditures/Expenses by Summmary

Department Total

Gadsden Gadsden Capital Projects B & C Colonia Chaparral East Gadsden Debt Service Mountain UnitView #2 Arroyo del Fortuna Arroyo Contingency B & C Colonia Includes actual expenditures/expenses on the modifirecognized prepared, was estimated plus expenditures/expensesfor remainderthe ofthe fiscal year. Yuma Meadows I & II *

F-146 COUNTY PROFILE

History The County Seal reflects some of this Indian Heritage along Yuma’s first settlers were the Native American Tribes whose with the Arizona sun, open desert landscape, the areas descendants continue to occupy the Cocopah Reservation in agriculture, historical sites, Colorado River, near-perfect Yuma County, and the nearby Quechan Reservation. Yuma’s flying conditions, and other aspects of Yuma County. first recorded historic event was in 1540 when Spanish explorer Hernando de Alarcon became the first European to see the area of the City and County of Yuma. It was clear that Yuma was a great natural crossing of the Colorado River and an ideal location for a city.

In 1701, Father Eusebio Francisco Kino was the first person to recognize the Yuma Crossing as a gateway to California. About a hundred years later, Father Francisco Garces led Juan Bautista de Anza and his pioneering expedition to the Yuma Crossing in their search for a land route to California. Garces founded two missions at the Crossing in 1779, but was killed in the last major Indian uprising shortly after. There are a few historic sites in Yuma County, most notably

Kit Carson rediscovered the Yuma Crossing in the 1850’s the Yuma Territorial Prison State Park and the Yuma when Yuma became the major river crossing for California Quartermaster Depot State Park. The Quartermaster Depot gold-seekers. From 1540 to 1854 Yuma was under Spanish was used by the US Army to store supplies and distribute and Mexican control. Through the Gadsden Purchase in 1854, them as needed to Arizona, Nevada, New Mexico, Utah, and

Yuma became a territorial possession of the United States. Texas. There was a continuous supply of at least six months

Yuma County became one of the original four counties in the worth of clothes, food, ammunition, and other military goods at

State of Arizona when it was created in 1864. the Depot.

In these early years, the City of Yuma held several different Yuma Ferry Crossing 1889 names. From 1854 through 1858 Yuma was known as Colorado City. From 1858 to 1873 it was named Arizona City. Finally in 1873 the Territorial Legislature settled on Yuma. The County and City of Yuma’s name is derived from the name of the areas original inhabitants—the Yumas. The Yumas consisted of the Indian tribes of the lower Colorado region: Quechan, Cocopah, and the Mohave tribes. These tribes were related because they are all members of the same linguistic group.

F-147 COUNTY PROFILE

Ocean vessels went around the Baja Peninsula to Port Since pardons and paroles were easily obtained, many of the Isabel near the mouth of the Colorado River. There, prisoners served only a portion of their sentences. There were supplies were loaded and taken up the Colorado via river one-hundred and eleven deaths at the prison—most were due steamers to Yuma. From here, freight was shipped further to tuberculosis which was common at the time. Twenty-six upriver on steamers and by land with mule drawn freight people escaped while serving their sentence, but only two of wagons. them came from inside the prison walls. The others occurred during work duty and other activities outside of the prison. In 1877, the Southern Pacific Railroad expanded to Yuma There were no capital punishment executions at the prison. and the Quartermaster Deport and Fort Yuma soon came to an end. Territorial Prison Guard Watchtower & Prison Cells

Yuma 1886 (railroad bridge built in 1877)

The Prison’s infamous reputation painted a grim picture of the treatment encountered by prisoners while inside. Perpetuating this notoriety were stories published about the prison. Most notably, Three-ten to Yuma by Elmore Leonard and its later film adaptations both titled 3:10 to Yuma—one in 1957 and the The Signal Corps established a weather station in Yuma in other in 2007. In the 1961 western The Comancheros, John 1875 and the Army officially terminated the Supply Depot in Wayne also mentions the Prison. However, despite this 1883. The Signal Corps remained until 1891 when the notoriety, historic evidence says the prison was run humanely. United States Weather Service operated the Depot site until Punishments for inmates were the “Dark Cell” for misbehavior 1949. and ball-and-chain for those who attempted to escape.

The Yuma Territorial Prison State Park is also a part of The Territorial Prison was home to one of the first public Yuma County’s history. In July 1876, the first seven inmates libraries in the Arizona Territory. A fee was charged for stepped into the cells they had built themselves. During its visitors to tour the institution and proceeds went to purchasing thirty years of operation, 3,069 prisoners (including 29 new books. One of the earliest electrical generating plants women) inhabited the walls of the Territorial Prison. Inmates was used to power the lights in the prison buildings as well as served sentences for crimes ranging from murder to ventilate the cellblock. polygamy. The most common crime was grand larceny.

F-148 COUNTY PROFILE

By 1907 the Prison was overcrowded and there was no Imperial Sand Dunes room for expansion on Prison Hill. Prisoners began construction of a new facility in Florence, Arizona and the prison closed on September 15, 1909.

From 1910 to 1914 the Yuma High School occupied the prison buildings. The football team was scheduled to play a favored-to-win football team in Phoenix. The Phoenix team dubbed the Yuma High School team “the criminals.” When Yuma unexpectedly won, Yuma adopted the nickname and mascot with pride and thereby earned the unique nickname “The Criminals.” This continues to be their mascot and team name to this day. Empty cells also served as a makeshift hotel for hobos riding the freights in the 1920s and as housing for families displaced by the Great Depression. http://en.wikipedia.org/wiki/Image:Glamis_Presidents_263.jpg

Climate Many people enjoy the hunting and fishing opportunities Yuma is one of the hottest cities of any kind in the United provided by the vast uninhabited areas and the Colorado States. The average July high temperature is 107 degrees River. Dove and Quail season bring hunters to Yuma Fahrenheit compared to Death Valley’s 115 degree July County every fall. The annual Colorado River Crossing average high. The average high temperature in January is Balloon Festival attracts many unique hot air balloons and 69 degrees. The Guinness Book of World Records notes spectators. that Yuma is the sunniest place on earth. There are around 4,456 hours of possible daylight annually and Yuma is sunny for about 4,050 hours—a little more than 90% of the Colorado River & River Crossing Balloon Festival time. The moderate winter temperatures and abundance of year-round sunshine attract many winter-visitors.

Recreation/Sites of Interest Other than the aforementioned State Parks, there are some interesting sites/recreation available in and near Yuma County. Downtown Yuma is historic and maintains its charm despite the area’s growth. In addition, the Kofa Mountain Range and wildlife refuge area, Mittry Lake, Martinez Lake, and the nearby Imperial Sand Dunes in

California provide recreation to visitors and locals.

F-149 COUNTY PROFILE

The Marine Corps Air Station (MCAS) and Yuma Proving Yuma County consists of approximately 5,522 square miles. Ground (YPG) bring a military presence to the community. Much of the area is open desert. The County’s population is MCAS performs an annual air show with large-scale military concentrated in the vicinity of the City of Yuma, which is exercises. The Army’s YPG base provides a testing venue located on the Colorado River and is about a 30 minute drive for new military equipment. to Mexico.

Population and Demographics When compared to Arizona, Yuma County is small and rural. In July 2006, Arizona's population was 6,305,210 and Yuma County's population was 195,449. The City of Yuma, Arizona's 11th largest city had 91,015, or 46.6% of the County population. When we look inside Yuma County we get a picture of a region with impressive growth in its population. • Yuma County grew 22.7% between 2000 and 2006 • The City of Yuma grew by 18.9% Yuma’s Location • Somerton grew by 39% Yuma County is Arizona’s southwest border county. To the • San Luis on the U.S.-Mexico border grew by 54.7% west is the State of California and to the south is Mexico. between 2000 and 2006 The Colorado River forms the County’s western border. Arizona’s two largest cities, Phoenix and Tucson, are in the 2 counties immediately east of Yuma. From the City of Yuma, the drive to Phoenix is about 3 hours. The drive to Tucson is about 4 hours. San Diego and the Southern California beaches along the Pacific Ocean are a 3 to 4 hour drive.

United States Arizona

F-150 COUNTY PROFILE

The following table gives an estimate of what Yuma The age distribution of Yuma’s population is different for County’s population is and will be in the future: different ethnic groups. The Hispanic population in Yuma County is young, and it is more-or-less the same as the

Population Statewide picture. In Yuma County 22.3% of the Hispanic or Estimates 2006 2007 2008 2009 2010 Latino population is 9 years of age or younger (the Statewide City of Yuma 91,015 93,241 95,442 97,610 99,757 figure is 23.0%) and only 5.4% of this segment of the San Luis 24,485 26,018 27,534 29,027 30,506 population is 65 years of age or older. Compare these figures Somerton 10,258 10,758 11,253 11,741 12,224 to the data for Non-Hispanic white residents. In Yuma County Wellton 1,998 2,026 2,054 2,081 2,108 only 8.7% of these people are 9 years of age or younger; Foothills 28,827 30,224 31,605 32,966 34,313 statewide the figure is 11.2%. But what really cements Yuma’s Unincorporated 38,917 39,168 39,416 39,661 39,903 image as a place for retirees is the proportion of Non-Hispanic Total Yuma white residents age 65 and older. The figure for Yuma County County 195,499 201,435 207,305 213,086 218,810 is 34.7% compared to just 14.3% Statewide.

Source: Arizona Department of Economic Security, Research Administration, Population Statistics Unit, 12/01/06. Foreign-Born Population

Household Size One out of every four Yuma County residents (24.0%) is foreign born. Statewide the foreign-born group is only one out Whereas the "typical" household in Yuma County averaged of every eight residents (12.8% of the State’s population). 2.86 persons in 2006, place-to-place differences are Further, Yuma’s foreign-born group is more likely to be long- substantial. For example, the retirement oriented Foothills term residents. About 65% of Yuma’s foreign-born residents had only 2.11 persons per household, while the average came to Yuma before 1990. Statewide there is more of a bias household size in San Luis was more than twice as large toward newcomers; 48.4% of the foreign-born entered the (4.31 persons). State after 1990.

Ethnicity and Age of Population Yuma County is heavily Hispanic; 55.8% of its residents are Household Incomes Hispanic or Latino (the Arizona figure is almost one-half that Household incomes throughout Yuma County tend to be of Yuma County at 29%). Non-Hispanic white residents relatively low compared to the statewide average. Statewide, represent 39.8% of the County’s population. The sum of 26.3% of all households have an income less than $25,000. In these two percentages is 95.6%, which means that there are Yuma County the figure is 33.9%. At the other end of the relatively small numbers of Asians, Blacks, and other non- spectrum outcomes are similar. Statewide, 14.5% of all Hispanic ethnic groups in Yuma County. households have incomes of $100,000 or more.

F-151 COUNTY PROFILE

In Yuma County the figure is 7.7%. The City of Yuma makes The Yuma Marine Corps Air Station and the Army’s Yuma slightly more than the County as a whole with 9.3% of Proving Ground are important employers. Indicative of the households in the $100,000 plus income range. The role the military plays in Yuma County is that for every 1000 percentages for the Foothills and San Luis are 5.0% and 1.1%, civilian jobs there are 64 military jobs, and Statewide there are respectively. 9 military jobs for each 1000 civilian jobs (Year 2000 data).

Economy & Workforce

As you can see from the table below, per capita income in Employment by NAICS Sector

Yuma County is less than the State of Arizona as a whole— 2005 2006 2007 similar to the Household Income figures. Total Non-farming 50.9 52.7 53.5 Per Capita Total Private 37.2 38.4 39.1

Income 2001 2002 2003 2004 2005 Goods Producing 7.8 8.0 7.6 Yuma (MSA) $18,201 $19,861 $19,171 $20,265 $21,005 Mining and Construction 5.0 5.2 4.7 Arizona $26,197 $26,472 $26,975 $28,564 $30,019 Manufacturing 2.8 2.8 2.9

The tables below and to the right illustrate employment-related Service-Providing 43.1 44.7 45.9 information for Yuma County. Reported unemployment rates Private Service-Providing 29.4 30.3 31.5 have historically been very high in Yuma County, most likely Trade, Transportation, & Utilities 10.3 10.6 10.8 associated with the economy’s heavy reliance on agriculture and the seasonal nature of its employment. However, the rate Information 1.1 1.2 1.6 is slowly moving downward. Financial Activities 1.6 1.6 1.6

Professional & Business Services 3.5 3.7 4.2 Unemployment 2005 2006 2007 Educational & Health Services 6.0 6.1 6.1 Total Civilian Labor Force 75.7 76.9 78.9 Total Unemployment 11.9 11.1 10.9 Leisure and Hospitality 5.4 5.5 5.5 Rate 15.7% 14.4% 13.8% Other Services 1.6 1.7 1.7

Total Employment 63.7 65.8 68.0 Government 13.7 14.4 14.5

Federal Government 3.0 3.2 3.3 The chart to the right shows that in non-farm employment, most jobs are in the Service Providing sector (using the NAICS State and Local Government 10.7 11.2 11.2 classification system), with State and local government being the largest employers in this sector. Not shown on this table but also important to Yuma’s economy is the military.

F-152 COUNTY PROFILE

The tables below show Yuma County’s Top Ten Employers As you can see from the table below, Yuma County is known and Principal Sales Taxpayers. Reflected in these numbers nationally as the provider of winter vegetables such as lettuce, are the strong agricultural, military, service, and production cauliflower and broccoli. These are captured in the category of sectors. principal vegetables in this table. The table also shows Yuma County is the State’s leading producer of citrus as well as four Top Ten Employers other crops. Rank Top Employers Employees 1 US Marine Corps Air Station 6156 2 US Army - Yuma Proving Ground 2400 3 Yuma Regional Medical Center 1844 4 Yuma School District #1 1700

5 Grower's Company 1400 Crops in Yuma County, with state comparisons Year

6 Yuma County 1311 2000 7 Sayler American Fresh Foods 1000 8 Yuma City Government 985 Acres Yield per Rank harvested acre Production in AZ 9 Yuma Union High School District 921 10 Dole Corporation 850 Upland cotton 25,300 1,385 lbs 73,000 bales 3 **all #’s from FY 2007 CAFR except Army & Marine which came from each organization Pima cotton 1,300 886 lbs 2,400 bales 1 directly

Durum wheat 38,600 6,100 lbs 117,690 tons 1

Other wheat 1,800 6,020 lbs 5,420 tons 2 Principal Sales Taxpayers, per FY 2007 CAFR Barley 1,000 5,420 lbs 2,710 tons 6 % of Total Rank Taxpayer Sales Tax Corn for grain 4,000 11,200 lbs 22,400 tons 2

1 Gowan Co, LLC 6.88% Alfalfa hay 30,000 8.7 tons 260,000 tons 3 2 Bill Alexander Ford Lincoln Mercury, Inc 5.75%

3 KYMA 5.67% Other hay 20,000 4.1 tons 81,400 tons 1 4 Gowan Milling Co, LLC 5.57% Principal 26,965,000 5 Shay Oil Company, Inc 4.69% vegetables 83,500 323 cwt cwt 1

6 JV Farms, Inc 3.95% Citrus 17,600 408 ctn 7,187,000 ctn 1 7 Western Newspapers 3.91%

8 Bill Alexander Automotive Center, Inc 3.58% 9 Fisher Chevrolet, Inc 3.56%

10 JLG Harvesting, Inc 3.13% Top Ten % of Total Sales Tax 46.69%

F-153 COUNTY PROFILE

The following two tables demonstrate that livestock plays a The following chart shows gross sales in the Yuma Metropolitan substantial role in Yuma’s agricultural economy, but crops are Region in thousands of dollars. As you can see, sales in all clearly the dominant component. sectors are growing at a steady pace except for the highlighted contracting numbers.

Livestock in Yuma County, with some state comparisons Year 2000 Yuma Metropolitan Region Sales (in thousands of dollars) Livestock Inventory Rank in AZ Sales ($000's) FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 All cattle & calves 93,000 3 Gross Sheep and lambs 24,000 2 Retail 1,203,846 1,216,690 1,533,511 1,712,669 1,775,002 Retail 930,427 930,254 1,173,707 1,279,958 1,341,418 Restaurants & Bars 128,479 129,767 159,119 184,237 193,975 Cash Receipts in Yuma County, with some state comparisons Year 2000 Gasoline 144,940 156,670 200,685 248,112 362,605 Gallons 94,404 86,774 97,801 98,202 92,663 Contracting 244,794 282,771 417,081 468,482 459,591 Cash receipts Yuma as % of AZ Rank in AZ Hotel/Motel NA 32,087 38,100 44,728 49,356 Crops $595,147,000 48.50% 1 ** Source: Arizona Department of Revenue Livestock $70,437,000 6.60% 4 There was a very significant boom in contracting sales from FY Lettuce Field 2004 to FY 2005 that continued into FY 2006, but in FY 2007 this number dropped. This was likely linked to the slowing of the housing market which can also be referenced through the chart below. The drop in contracting likely corresponds to the significant decrease in the number of new housing units authorized. New Housing Units Authorized 2500 2000 1500

1000

500

# of New Housing Units 0 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 Photo taken by Bianca Acosta Total Units 1328 1816 2210 2231 1945 981 Single Family Units 1248 1696 2123 2155 1903 964

F-154 COUNTY PROFILE

Contracting Education

500,000 School Districts 450,000 400,000 As a whole, Yuma County School Districts have seen a 3% 350,000 growth rate in their enrollment numbers. Yuma County 300,000 consists of nine School Districts: 250,000 ™ Antelope Union High School District - Wellton, AZ 200,000 150,000 ™ Crane Elementary District - Yuma, AZ 100,000 ™ Mohawk Valley Elementary District - Roll, AZ 50,000 ™ Somerton Elementary District - Somerton, AZ 0 ™ Wellton Elementary District - Wellton, AZ FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 ™ Yuma Elementary District - Yuma, AZ ™ Yuma Union High School District - Yuma, AZ The chart above illustrates the impact of the decrease in new ™ Gadsden Elementary District - San Luis, AZ housing units on the contracting industry. ™ Hyder Elementary District - Dateland, AZ

Institutions of Higher Learning Arizona Western College (AWC), Northern Arizona University, and The University of Phoenix are all established features on Yuma’s educational landscape. Additionally, Southern Illinois University offers a Bachelors degree in Aviation Management at the Marine Corps Air Station in Yuma.

The most substantial campus is Arizona Western College (AWC). This community college offers transfer degrees in subjects ranging from Administration of Justice to Theater; Occupational degrees; AGEC or Arizona General Education Curriculum certificates; and different Occupational certificates.

Northern Arizona University offers degree programs including; Bachelors level, Masters level, and at the Doctoral level. The University of Phoenix offers several Bachelors and Masters

**Photo taken by Bianca Acosta Programs – mostly in education and business.

F-155 COUNTY PROFILE

Transportation Systems Trucking Service Highways -Con-Way Western Express -Interstate 8 -Central Freight Lines -U.S. 95 -Consolidated Freightways -Highway 80 -Gale Transfer Rail -LA Yuma Freight Lines Inc. -Union Pacific Railroad -Pacific Scales -Yuma Valley Railway Tourist Railroad -Roadway Express Air Service -San Luis International Freight Service -Yuma International Airport -Yellow Freight Systems Inc. Source: Arizona Department of Commerce, Community Profiles Public Transportation Services -Greater Yuma Dial-A-Ride Transportation Providers -Yuma County Area Transit (YCAT) -Taxicabs (Various) Bus Lines -Greyhound Bus Lines Airlines -America West Express/US Airways -Skywest/United Express -Delta -Wings Inc. (Charter) -Diamond Air, Airlines Inc. (Charter)

Data for this County Profile is largely drawn from the Yuma Data Bank web site located at http://www.yumadata.com/, the US Census Bureau http://www.census.gov/, Arizona Workforce Informer http://www.workforce.az.gov/, the US Bureau of Economic Analysis http://www.bea.gov/interactive.htm, wikipedia.com www.wikipedia.com, the Arizona State Parks Website http://www.pr.state.az.us/, the Economic & Business Research Center http://www.ebr.eller.arizona.edu/ and several photos were taken by Bianca Acosta.

**Photo Taken by Bianca Acosta

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