FY 2015 COUNTY BUDGET GUIDELINES AND PRIORITIES REVISED TRACK CHANGES.PDF

MARICOPA COUNTY
FY 2015 Budget Guidelines and Priorities
For Consideration by the Board of Supervisors on January 27, 2014
The purpose of these guidelines and priorities is to provide direction from the
Board of Supervisors to the County Manager, Office of Management and Budget
and all departments so that they can develop a sustainable, structurally-balanced
budget over the entire economic cycle that achieves, within available resources,
the County’s mission and strategic goals as set forth in the Maricopa County
Strategic Plan.
Property Taxes
The base budget will assume the FY 2015 primary property tax rate will remain
flat.
Other Major Revenue Source Assumptions
The base budget will assume the Most Likely values from the County’s economic
consultant for State-Shared Sales tax, State-Shared Vehicle License tax, and Jail
Excise Tax revenues.
Employee Compensation
Funding targeted for performance-based salary increases and critical recruitment
and market issues is recommended in the amount of 2.5% on average.
Budget Requests
1) Base budget requests will be prepared within threshold amounts equal to their
current budgets plus Board of Supervisor authorized adjustments. The Office
of Management and Budget is directed to adjust budget thresholds for the
following:
a) The annualized impact of FY 2014 budget issues or mid-year adjustments.
b) The annualized impact of other items (including intergovernmental
agreements) that were approved by the Board of Supervisors, so long as
the impact was disclosed at the time of Board approval.
c) Items required by State law, such as judges’ and elected officials’ salary
increases and mandated contributions to AHCCCS, ALTCS and other
programs.
d) Other technical adjustments as required.
2) All departments must submit their base expenditure budget requests within
their budget thresholds. If justified by revenue projections, base revenue
budget requests may exceed revenue thresholds. Revenue thresholds for
non-General Fund budgets will include an adjustment as necessary to
maintain structural balance (recurring revenues equal to or greater than
recurring expenditures) within the fund. If the revenue threshold cannot be

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met, departments must reduce base expenditures and base revenue by an
amount sufficient to restore structural balance.
3) All budget submissions will be analyzed by the Office of Management and
Budget for budget reductions.
4) Requests for additional funding above the threshold must be approved by the
Board of Supervisors in order to be considered. Agendas items for Board of
Supervisors’ approval of consideration must be entered within two weeks
after the department’s budget submission due date.
5) Departments participating in the Zero-Based Budget process will complete
decision packages utilizing the forms provided by the Office of Management
and Budget. Items (1) and (2) above to not apply to ZBB requests. For
departments submitting Zero-Based Budget requests, any increases above
the FY 2014 appropriation plus the adjustments listed in item (1) above must
be approved by the Board of Supervisors in order to be considered.
Agendas items for Board of Directors’ Supervisors’ approval of consideration
must be entered within two weeks after the Board’s approval of the budget
guidelines.
Contingency, Reserves and Fund Balances
The base budget will include a plan to incrementally restore operating
contingency.
In accordance with the Board of Supervisors’ strategic goals regarding structural
balance and reserves, fund balances will first be used to incrementally build
reserves. A multi-year plan to build reserves to an adequate level will be
developed as part of the FY 2015 budget development process. The plan will
include building basic reserves from fund balances and cyclical reserves from
cyclical revenue sources.
In accordance with the Board of Supervisors’ strategic goal regarding structural
balance, requests to use fund balances should be limited to either building
reserves or one-time, non-recurring expenditures and should not be used to
offset an operating deficit.
Any use of fund balances and other non-recurring sources to support an
operating budget deficit must be specifically approved by the Board of
Supervisors.

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Capital Improvement Program
No funding will be available for new capital improvement projects until after
reserve decisions have been made by the Board of Supervisors
1. Transportation
The Office of Management and Budget is directed to work with the
Transportation Department to develop an updated Transportation Capital
Improvement Program budget for FY 2015 that, within available non-recurring
resources, meets the strategic goal of developing, identifying funding, and
beginning to implement a long-range plan for addressing HURF funded
projects and transportation infrastructure needs.
2. Information Technology
Funding for Information Technology Major Maintenance will be continued as
per the schedule developed as part of the FY 2014 budget. If it is determined
that funding is available for Information Technology Projects, the Board will
prioritize the needs within the available funds.
3. Facilities Capital Improvement
If it is determined that funding is available for Capital Improvement Projects,
the Board will prioritize the needs within the available funds.