FY 2021 ADOPTED BUDGET PRESENTATION - COUNTY.PDF

06/22/2020
1
MARICOPA 
COUNTY
BUDGET
FY 2021

Change to 
Expenditures
Offset by Non 
Departmental/ 
Shifts/ 
Eliminations
Net Change
General Fund Shifts Between Departments
1,324,786
-1,324,786
0
General and Detention Fund Reallocations Between 
Appropriations
-1,104,263
1,104,263
0
Special Revenue Contingency Adjustments
3,148,613
-3,148,613
0
Reallocations between Funds and/or Appropriations
56,715
-56,715
0
Net Changes
3,425,851
-3,425,851
0
06/22/2020
2
MARICOPA COUNTY
BUDGET FY 2021
Changes from Tentative to Proposed Final Budget

General Fund
Item
To Department
To Amount
From Department
From Amount
Justice System Transcription
and Interpretation
County Attorney
150,029 Assistant County 
Manager (940)
-150,029
Justice System Transcription
and Interpretation
Public Defense 
Services
149,662 Assistant County 
Manager (940)
-149,662
FY 2020 Pay-for-Performance
Balance
County Attorney
409,339 Non Departmental
-409,339
Copier Center
Public Defense
Services
74,805 Superior Court
-74,805
Industrial Development 
Authority
Assistant County 
Manager (950)
540,951 Finance
-540,951
Total
1,324,786
-1,324,786
3
MARICOPA COUNTY
BUDGET FY 2021
06/22/2020
* Non Recurring

General and Detention Fund
Reallocations Between Appropriations
Department/Item
General
Fund
Detention 
Fund
Eliminations
MCSO Position
-81,473
81,473
MCSO ISF Charges
251,918
-251,918
Juvenile Detention 2% Reduction Redistribution
1,005,581
-17,958
Adult Probation 2% Reduction Redistribution
274,768
-915,860
Superior Court 2% Reduction Redistribution 
-346,531
Non Departmental Above Base MOE
-1,104,263
1,104,263
Net Change
0
-1,104,263
1,104,263
06/22/2020
4
MARICOPA COUNTY
BUDGET FY 2021
* Non Recurring

Special Revenue Contingency Adjustments 
Revenue and Expenditures
Department/ Item
Special Revenue 
Fund
Special
Revenue Fund
Contingency
Public Defense Services Title IV-E
2,794,485
-2,794,485
Elections HAVA Grant*
352,128
-352,128
Medical Examiner Grant
2,000
-2,000
Net Change
3,148,613
-3,148,613
5
MARICOPA COUNTY
BUDGET FY 2021
06/22/2020
* Non Recurring

Reallocations Between Funds and/or Appropriations
Department
To Fund/
Appropriation
To 
Expenditure
From Fund/
Appropriation
From
Expenditure
Clerk of the Court
276 NRNP
40,000
202 NRNP
-40,000
Non Departmental Parks Capital Projects
445 PNBC
16,715
445 PLPC
-16,715
Net Change
56,715
-56,715
06/22/2020
6
MARICOPA COUNTY
BUDGET FY 2021

No Change to Combined Tax Rate
1.25
1.3
1.35
1.4
1.45
1.5
1.55
1.6
1.65
FY 2017
FY 2018
FY 2019
FY 2020
FY 2021
$1.4009
$1.4009
$1.4009
$1.4009
$1.4009
$0.1792
$0.1792
$0.1792
$0.1792
$0.1792
$0.0556
$0.0556
$0.0556
$0.0556
$0.0556
Library
Flood Control
County Primary
Total Rate
$1.6357
Total Rate
$1.6357
Total Rate
$1.6357
Total Rate
$1.6357
Total Rate
$1.6357
Total Rate
$1.6357
5/18/2020
7
MARICOPA COUNTY
BUDGET FY 2021

Maximum Levy vs. Actual Levy - General Fund
$464 
$492 
$518 
$538 
$558 
$581 
$606 
$628 
$656 $684 $713 
$746 
$781 
$463
$492
$492
$478
$425 $410
$443
$471
$506
$536
$566
$605
$640
 $100
 $175
 $250
 $325
 $400
 $475
 $550
 $625
 $700
 $775
 $850
Maximum Levy
Actual Levy
5/18/2020
8
MARICOPA COUNTY
BUDGET FY 2021

In FY 2020, County Primary Property Taxes were only 11.43% of Total 
Property Taxes
5/18/2020
9
MARICOPA COUNTY
BUDGET FY 2021

Impact of COVID-19 Pandemic
On the FY 2021 Budget
06/22/2020
10

CARES Act Corona Virus Relief Funds
$399 Million Total ($378 Million in FY 2021)
•
Essential Public Health Response 
•
Making County Services and Workspaces Safe
•
Homelessness Response and Prevention
•
Supporting Small Businesses 
•
Covering Unplanned Costs Resulting from COVID-19   
06/22/2020
11
MARICOPA COUNTY
BUDGET FY 2021

FY 2021 Estimate of Reduction to Resources
Operating
In Millions
Sales Tax
50.1
Vehicle License Tax
11.0
Jail Excise Tax
15.4
Other Revenues
5.4
Total
81.9
Non Recurring
In Millions
Sales Tax
50.0
Vehicle License Tax
4.4
Jail Excise Tax
15.0
Other Revenues
20.1
Transfers
25.8
Unanticipated Expenditures
9.1
Total
124.5
MARICOPA COUNTY
BUDGET FY 2021
5/18/2020
12

FY 2021 Reductions to Uses
Operating
In Millions
Line Item Contingencies
33.6
Operating Transfers
26.8
Department 2% Operating Reductions
24.3
Pay-for-Performance
23.7
Total Reductions
108.4
Increase General Contingency
-26.5
Net Reduction
81.9
Non Recurring
In Millions
Future Year Projects
55.9
New/Existing Capital Projects
37.8
New/Existing Parks Projects
13.7
Future Year Technology
18.3
FY 21 Non Capital Initiatives
9.1
Future Year Initiatives
7.5
Utilization of Future Reserves
8.5
Forecasted Capital Project Savings
1.2
Total Reductions
152.0
Increase General Contingency
-27.5
Net Reduction
124.5
MARICOPA COUNTY
BUDGET FY 2021
5/18/2020
13

Budget Monitoring and Adjustment Process
•
Most recent revenue forecast: $10.8 $41.5 $46.5 $30.1 million below FY21 budget 
•
3% Department Reduction:  
$ 38.8 million (Full Year)
•
5% Department Reduction:
$ 64.6 million (Full Year)
•
Department Submissions
•
Continue to analyze to determine compliance with Board criteria
•
No adjustments recommended at this time
•
Monitor revenue monthly
•
Revisit at the end of the first quarter with updated revenue forecast and any 
recommendation for reductions that meet Board criteria
06/22/2020
14
MARICOPA COUNTY
BUDGET FY 2021

Budget
Tentative
Proposed
Final
Variance
Operating
2,136,889,975 2,136,889,975
0
Non Recurring
934,854,716
934,854,716
0
Total
3,071,744,691 3,071,744,691
0
06/22/2020
15
MARICOPA COUNTY
BUDGET FY 2021

August 17
Property Tax Levy Adoption
Budget Calendar – Remaining Dates
MARICOPA COUNTY
BUDGET FY 2021
16
06/22/2020
County Primary Property Tax Rate, 
Flood Control and Library District Tax Rates 
Remain Flat for FY 2021

5/18/2020
17
MARICOPA 
COUNTY
BUDGET
FY 2021