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State of ArizonaThe Executive BudgetSOURCES AND USES OFSTATE FUNDSFISCAL YEAR 2015Janice K. BrewerGOVERNORJANUARY 2014Provisions for Individuals with DisabilitiesIndividuals who have a disability and require reasonable accommo‐dation in order to use this document are encouraged to contact theGovernor’s Office of Strategic Planning and Budgeting at 602‐542‐5381.
Sources and Used of State Funds TABLE OF CONTENTSState FundsIndex of Funds by Agency . 1Fund Balances and Descriptions of Funds . 23Flow Charts of Revenue Sources and Distribution of Uses . 398OTHERGeneral Fund Comparative Balance . 712Resources . 713Acknowledgement
State Funds SOURCES AND USES OF FUNDSDISPLAYING HOW MONEY FLOWS THROUGH STATE AGENCIESPreparing the State’s Budget Involves Analysis of Close to a Thousand State FundsTinclude financial information and abrief description of all major State funds, except the General Fund. Each listing depicts summary information for FY2013 expenditures and fiscal years 2014 and 2015 estimatedrevenues and expenditures.New this year are flow charts for most funds that showthe flow of money through a fund, including the statutorilyallowable sources of revenue to the funds and the distributionof funds that are allowed or mandated.The FY 2013 beginning cash balances, revenues by type,expenditures by type, and transfers were retrieved from theArizona Financial Information System. Estimates and recommendations for fiscal years 2014 and 2015 are determined byOSPB and are incorporated into the Executive Budget.While most funds receive revenue from a single sourceand are used for a unique purpose at a single agency, many ofthe funds shown in these tables are not exclusive to a singleagency or activity.The fund descriptions explain the revenue sources andthe legally allowable uses of the fund. The descriptions werecompiled from the establishing statutes, session laws, andother sources.The FY 2013 beginning balances reflect cash, cash investedwith the State Treasurer, outstanding warrants, and warrantsin the process of being printed.In cases where there were commitments made before FY2013 to make expenditures during FY 2013, the expendituresof cash during FY 2013 are classified as “Prior Committed orObligated Expenditures.” When possible, reservations aremade against the cash available from non-lapsing, prior-yearappropriations that have yet to be expended and are identified as “Expenditure/Reserve for Prior Appropriations.”HE FOLLOWING PAGES“Administrative Adjustments” refers to liabilities thatwere incurred during the previous year, but not paid beforethe end of the fiscal year in which the liability was incurred.The concept of administrative adjustments applies to onlyappropriated funds.The term “Operating Expenditures/Appropriations” isused to denote the use of the monies for the non-capital functions of the agency. Monies designated for capital functionsare listed as “Capital Expenditures/Appropriations.”The term “Non-Appropriated Expenditures” is used either when agencies have the implicit authorization to expendmoney from a fund (due to the nature of the fund) withoutannual authorization by the Legislature. Some funds havestatutory caps limiting the amount of money that can remainat the end of the fiscal year; the term “Transfer Due to FundBalance Cap” is used.Occasionally, agencies have been required by the Legislature to transfer monies from specific funds to the GeneralFund. These are labeled “Legislative Fund Transfers.”There are several standard adjustments that affect fundbalances. Standard adjustments are more technical changes toan agency’s budget for such things as rent, risk managementpremiums, retirement contributions, health and dental insurance premiums, human resource pro-rata charges, or annualization of the pay raises enacted the previous year. While theeffects of each of those changes are listed for each fund, thetotal effects for an agency can be found in the State AgencyBudgets volume of the Executive Budget.Due to timing issues and reporting variations within the ArizonaFinancial Information System, the status of any particular fundshould be confirmed by OSPB before finalizing any policy decisions.
SOURCES AND USES OF FUNDS TABLE OF CONTENTSAgency NameAFIS Fund Fund NamePageAccountancy, State Board of2001Accountancy Board Fund63Acupuncture Board of Examiners2412Acupuncture Board of Examiners FundAdministration, Arizona Department of1107Personnel Division Fund291600Capital Outlay Stabilization Fund401996Liquor Licenses Fund421999Capitol Police Towing Fund432102000ADA Federal Grant Fund442025ADA Statewide Donations Fund772027Game and Fish Fund842082DEQ Emissions Inspection Fund1102088Corrections Fund1122122State Lottery Fund1242131Anti-Racketeering Revolving Fund1282152Information Technology Fund1332172Utility Regulation Revolving Fund1382176DOA 911 Emergency Telecom Service Revolving Fund1412226Air Quality Fund1542261State Employee Ride Share Fund1632264Security Regulatory and Enforcement Fund1642333Public Access Fund1842453State Traffic and Parking Control Fund2282495PLTO Collections and Disbursements Fund2442500ADA IGA and ISA Fund2462503ADOA Special Events Fund2582504Prison Construction and Operations Fund2582515State DOC Revolving-Transition Fund2622531State Web Portal Fund2642566Automation Projects Fund2772600ADA Payment Card Clearing Fund2812601Credit Card Incentives and Rebate Clearing Fund2822950Stimulus Statewide Admin Fund2842999ADA Federal Economic Recovery Fund2843015Special Employee Health Fund2983035E.R.E. / Benefits Administration Fund3023140Penitentiary Land Earnings Fund3153141State Charitable, Penal & Reformatory Land EarningsFund316Fund Balances and Descriptions1Return to Table of Contents
Agency NameAdministration, Arizona Department ofAdministrative Hearings, Office ofAgriculture, Arizona Department ofAFIS Fund Fund NamePage3187DOC Special Services Fund3243200Retiree Accumulated Sick Leave Fund3264203Admin - AFIS II Collections Fund3444204Motor Pool Revolving Fund3454208Special Services Fund3464213Co-op St Purchasing Fund3484214State Surplus Property Fund3484215Admin - Surplus Property/Federal Fund3494216Risk Management Fund3504219Construction Insurance Fund3514230Automation Operations Fund3534231Telecommunications Fund3545005Certificate of Participation Fund35650402010A Lottery Revenue Bond Debt Service3599200Payroll Administration Fund3912500HGA IGA and ISA Fund2532506Healthcare Group Fund2591239Agricultural Consulting/Training Program Fund312000AHA Federal Grant Fund462012Agriculture Commercial Feed Fund702013Cotton Research and Protection Council Fund702022Egg inspection Fund762051Pesticide Fund952054Agriculture Dangerous Plants Fund972064Agriculture Seed Law Fund1022065Livestock Custody Fund1022081Fertilizer Materials Fund1092083Beef Council Fund1102113Arizona Federal/State Inspection Fund1212138Nuclear Emergency Management Fund1312201Grain Council Fund1472259AZ Iceberg Lettuce Research Fund1622260Citrus, Fruit, and Vegetable Revolving Fund1622297Aquaculture Fund1752298AZ Protected Native Plant Fund1762299AHA AZ Citrus Research Council Fund1762368Leafy Green Marketing Committee Fund1942378Livestock and Crop Conservation Fund1962FY 2015 Executive BudgetReturn to Table of Contents
Agency NameAgriculture, Arizona Department ofAFIS Fund Fund NamePage2381Arizona Agriculture Protection Fund1982436Agriculture Administrative Support Fund2192458Commodity Promotion Fund2292489Equine Inspection Fund2402500AHA IGA and ISA Fund2473011AHA Agriculture Designated/Donations Fund2969000AHA Indirect Cost Recovery Fund384Appraisal, State Board of2270Board of Appraisal Fund166Arizona Health Care Cost Containment System1303Proposition 204 Protection Account (TPTF) Fund321306Tobacco Tax and Health Care Fund341310Tobacco Products Tax Fund35Arizona Historical SocietyArizona Retirement System, Arizona State2000HCA Federal Grant Fund532025HCA Statewide Donations Fund802120AHCCCS Fund1232223Long Term Care System Fund1522409Children's Health Insurance Program Fund2092438AHCCCS Intergovernmental Service Fund2202468Arizona Tobacco Litigation Settlement Fund2332478Budget Neutrality Compliance Fund2362494Trauma and Emergency Services Fund2432500HCA IGA and ISA Fund2522506Healthcare Group Fund2592532Hospital Loan Residency Fund2652546Prescription Drug Rebate Fund2702566AHCCCS Security Enhancement Proj2772567Nursing Facility Provider Assessment Fund2783791AHCCCS - 3rd Party Collection Fund3379691County Funds Fund3969692Hospital Assessment3962125Historical Society Preservation/Restore Fund1252900Permanent AZ Historical Soc Revolving Fund2839447Non-Appropriated Private Operating Fund3929448Non-Appropriated Restricted Funds Fund3929449Non-Appropriated Private Grants Fund3939450Non-Appropriated Trust Funds Fund3931401Retirement System Appropriated Fund361407Arizona State Retirement System-Non AppropriatedFund37Fund Balances and Descriptions3Return to Table of Contents
Agency NameAFIS Fund Fund NameArizona Retirement System, Arizona State1408Arts, Arizona Commission on the2000HUA Federal Grant FundASU - PolytechnicASU - TempeASU - WestLTD Trust FundPage37552116Arizona Commission on the Arts Fund1222569State Poet Laureate Fund2793014Arizona Arts Trust Fund2973034Budget Stabilization Fund3021411ASU Collections - Appropriated Fund2472Technology and Research Initiative Fund382348900AXA Indirect Cost Recovery Fund3628902AXA Federal Indirect Cost Recovery Fund3678903AXA Federal Grants Fund3708904AXA Endowment and Life Income Fund3738905AXA Designated Funds Fund3758906AXA Auxiliary Funds Fund3788907AXA Restricted Funds Fund3811411ASU Collections - Appropriated Fund388900ASA Indirect Cost Recovery Fund3618901ASA Loan Fund3648902ASA Federal Indirect Cost Recovery Fund3668903ASA Federal Grants Fund3698904ASA Endowment and Life Income Fund3728905ASA Designated Funds Fund3748906ASA Auxiliary Funds Fund3778907ASA Restricted Funds Fund3801411ASU Collections - Appropriated Fund2472Technology and Research Initiative Fund382348900AW Indirect Cost Recovery Fund3618902AW Federal Indirect Cost Recovery Fund3668903AW Federal Grants Fund3698904AW Endowment and Life Income Fund3728905AW Designated Funds Fund3758906AW Auxiliary Funds Fund3788907AW Restricted Funds Fund381Athletic Training, State Board of2583Athletic Training Fund280Attorney General - Department of Law1992Microsoft Settlement Fund402000AGA Federal Grants452014Consumer Protection/Fraud Revolving Fund712016Attorney General Antitrust Revolving Fund734FY 2015 Executive BudgetReturn to Table of Contents
Agency NameAttorney General - Department of LawAFIS Fund Fund NamePage2057Prosecuting Attorney Council Fund992068Attorney General CJEF Distributions Fund1042131Attorney General Anti-Racketeering Fund1282132Attorney General Collection Enforcement Fund1292228Victim Witness Assistance Fund1552380Motor Carrier Safety Revolving Fund1972430Colorado River Land Claims Revolving Fund2172445JCA State Aid to Indigent Defense Fund2232461230Criminal Case Processing Fund2500AGA IGA and ISA Fund2472657283Interagency Service Agreements2999AGA Federal Economic Recovery Fund2853102AG Trust Fund3063180AGA Court Ordered Trust Fund3233215Victims Rights Fund3284216Risk Management Fund3504240Attorney General Legal Services Cost Allocation Fund3559000AGA Indirect Cost Recovery Fund383Auditor General2242Audit Services158Automobile Theft Authority2060Automobile Theft Authority Fund100Barber Examiners, Board of2007Barber Examiners Board FundBehavioral Health Examiners, Board of2256Behavioral Health Examiners FundCharter Schools, State Board for2025CSA Statewide Donations Fund66161782319Charter AZ Online Instruction Processing Fund1802568New Charter Application278Chiropractic Examiners, State Board of2010Chiropractic Examiners Board FundCitizens' Clean Elections Commission2425Citizens Clean Election FundCommerce Authority1001Arizona Commerce Authority Carryover231237Work Force Recruitment and Job Training Fund312000CAA Federal Grant FundConstable Ethics Standards & Training Board69214472196Community Development Bond Fund1452547Arizona Commerce Authority Fund2712548Arizona Competes Fund2713005Application Fees Fund2933189Commerce Donations Fund3259507Arizona Innovation Accelerator Fund3959508Corporation for Skilled Workforce Fund3952346Constable Ethics Standards and Training Fund187Fund Balances and Descriptions5Return to Table of Contents
Agency NameCorporation CommissionCorrections, Department ofAFIS Fund Fund NamePage2000CCA Federal Grant Fund482076Utility Siting Fund1062172Utility Regulation Revolving Fund1382174Pipeline Safety Revolving Fund1392175Residential Utility Consumer Office Revolving Fund1402264Security Regulatory and Enforcement Fund1642321Utility Surety Fund1812333Public Access Fund1842334Moneys on Demand1842404Securities Investment Management Fund2062500CCA IGA and ISA Fund2482548Arizona Competes Fund2712600Payment Card Clearing Fund2802999CCA Federal Economic Recovery Fund2853014297Arizona Arts Trust Fund3180CCA Court Ordered Trust Fund3249000CCA Indirect Cost Recovery Fund3842000DCA Federal Grant Fund492088Corrections Fund1122107State Education Fund for Correctional Education Fund1182204DOC - Alcohol Abuse Treatment Fund1482379Transition Program Fund1972383Transition Services Fund1992395Community Corrections Enhancement Fund2032428Prisoner Spendable Accounts Fund2162449Employee Recognition Fund2252500DCA IGA and ISA Fund2492504Prison Construction and Operations Fund2582505Inmate Store Proceeds Fund2592515State DOC Revolving-Transition Fund2622551DOC Building Renewal & Preventive Maintenance Fund2723140Penitentiary Land Earnings Fund3153141State Charitable, Penal & Reformatory Land EarningsFund3163147Corrections Donations Fund3193187DOC Special Services Fund3244002ARCOR Enterprises Revolving Fund3394216Risk Management Fund3506FY 2015 Executive BudgetReturn to Table of Contents
Agency NameAFIS Fund Fund NameCorrections, Department of9000DCA Indirect Cost Recovery FundCosmetology, Board of2017Criminal Justice Commission, Arizona2000JCA Federal Grant FundDeaf and the Blind, Arizona State Schools forCosmetology Board FundPage38574562134Criminal Justice Enhancement Fund1302198Victim Compensation and Assistance Fund1462280Drug and Gang Prevention Resource Center Fund1712443State Aid to County Attorneys Fund2222445JCA State Aid to Indigent Defense Fund2232999JCA Federal Economic Recovery Fund2902000SDA Federal Grant Fund612011State Grants Fund692047Telecommunication Fund for the Deaf932444Schools for the Deaf and Blind Fund2232486ASDB Classroom Site Fund2392492SDA Instructional Improvement Fund2423148Trust Fund3194221ASDB Cooperative Services Fund3524222Facilities Use Fund (Enterprise Fund)3522047Telecom for the Deaf Fund2423Commission for the Deaf and the Hard of Hearing Fund2143000Private Grant293Dental Examiners, State Board of2020Dental Board Fund75Dispensing Opticians, State Board of2046Dispensing Opticians Board Fund92Early Childhood Development and HealthBoard, Arizona2000CDA Federal Grant FundDeaf and the Hard of Hearing, Commission forthe2542Early Childhood Development and Health Fund2999CDA Federal Economic Recovery FundEconomic Security, Department of93482692861030Indirect Cost Recovery Fund - A281237Arizona Job Training Fund311600Capital Outlay Stabilization Fund402000DEA Federal Grant Fund492001FWorkforce Investment Grant Fund642007FTemporary Assistance for Needy Families (TANF) Fund672008FChild Care and Development Fund682019Developmentally Disabled Client Trust Fund752066Special Administration Fund1032091Child Support Enforcement Administration Fund114Fund Balances and Descriptions7Return to Table of Contents
Agency NameEconomic Security, Department ofEducation, Department ofAFIS Fund Fund NamePage2093Economic Security CPA Investments Fund1152160Domestic Violence Shelter Fund1342162Child Abuse Prevention Fund1352173Children and Family Services Training Program Fund1392192Child Passenger Restraint Fund1442217Public Assistance Collections Fund1502224Department Long-Term Care System Fund1532335Spinal and Head Injuries Trust Fund1852348Neighbors Helping Neighbors Fund1872421CPS Expedited Substance Abuse Treatment Fund2132429Joint Substance Abuse Treatment Fund2162502TANF and CCDF Clearing Fund2572558Unemployment Special Assessment Fund2753145Economic Security Donations Fund3173146DD Client Investment3183152Economic Security Client Trust Fund3203193Revenue From State or Local Agency Fund3253207Special Olympics Fund3274003Industries for the Blind Fund3404216Risk Management Fund3507510Unemployment Insurance Benefits Fund3609998Non-Lapsing GF Finger Imaging3971006Academic Contests Fund231007Charter Schools Stimulus Fund241009Special Education Fund241014School Accountability Fund Prop 301 Fund251015Additional School Days Fund261016School Safety Prop 301 Funds Fund261017Character Education Fund271032Temp Trans Privilege and Use Tax - 1%282000EDA Federal Grant Fund502025EDA Statewide Donations Fund792136Arizona Youth Farm Loan Fund1302361American Competitiveness Project Fund1922366Golden Rule Special Plate Fund1932399Teacher Certification Fund2042420Assistance for Education Fund2122470Failing Schools Tutoring Fund2338FY 2015 Executive BudgetReturn to Table of Contents
Agency NameEducation, Department ofAFIS Fund Fund Name2471Classroom Site Fund2342485English Learner Class Personnel Bonus Fund2392492EDA Instructional Improvement Fund2422500EDA IGA and ISA Fund2502522Character Education Special Plate Fund2632534Arizona Scholarships for Pupils with Disabilities2652535Arizona Structured English Immersion Fund2662552Education Learning and Accountability2732570Empowerment Scholarship Account Fund2792650AZ Agricultural Youth Special Plate Fund2822999EDA Federal Economic Recovery Fund2863138Public Institution Permanent School Earnings Fund3154209DOE Internal Services Fund3464210Education Commodity Fund3474211Education Printing Fund3479000EDA Indirect Cost Recovery FundEmergency and Military Affairs, Department of 1010Military Installation Fund386252000MAA Federal Grant Fund572025MAA Statewide Donations Fund812087Emergency Management Training Fund1122104Freedom Academy1162106Navajo Camp Fund1182124National Guard Morale, Welfare and Recreation Fund1252138Nuclear Emergency Management Fund1312140National Guard Fund1322200Federal Cooperative Agreement Income1462349National Guard Relief Fund1882500Interagency Service Agreement Fund2453031Emergency Response Fund3019000MAA Indirect Cost Recovery FundEnvironmental Quality, Department ofPage2000EVA Federal Grant Fund388512082DEQ Emissions Inspection Fund1102178Hazardous Waste Management Fund1422180DEQ Agreement Fund1432221Water Quality Assurance Revolving Fund1512225Small Water Systems Fund1532226Air Quality Fund1542254Clean Water Revolving Fund161Fund Balances and Descriptions9Return to Table of Contents
Agency NameEnvironmental Quality, Department ofAFIS Fund Fund NamePage2271Underground Storage Tank Revolving Fund1662289Recycling Fund1742306Voluntary Equipment Emissions Reduction Fund1782308Centralized Monitoring Fund1792328Permit Administration Fund1822365Voluntary Vehicle Repair and Retrofit Program Fund1932400DEQ Grant Fund2052449EVA Statewide Employee Recognition Gifts/Donations Fund2262500EVA IGA and ISA Fund2502545Regulated Substance Fund2702563Institutional & Engineering Control Fund2762564Voluntary Remediation Fund2763006Specific Site Judgement Fund2943110Solid Waste Fee Fund3073500Used Oil Fund3304100Water Quality Fee Fund3437000Indirect Cost Fund359Equal Opportunity, Governor's Office for2000AFA Federal Grant Fund45Exposition & S
Accountancy, State Board of 2001 Accountancy Board Fund 63 Acupuncture Board of Examiners 2412 Acupuncture Board of Examiners Fund 210 Administration, Arizona Department of 1107 Personnel Division Fund 29 1600 Capital Outlay Stabilization Fund 40 1996 Liquor Licenses Fund 42 1999 Ca
