BUDGET IN BRIEF - Bernalillo County, New Mexico · enactment of the last one-eighth increment of the hold harmless gross receipts tax ... VALENCIA COUNTY ... • Real Estate/RIght

BUDGETFISCAL YEAR 2017

IN BRIEF

BUDGETFISCAL YEAR 2018

IN BRIEF

1

TABLE OF CONTENTS

BERNALILLO COUNTY BUDGET IN BRIEF

A Message from the County Manager ..........................................................2How is Bernalillo County Governed? ............................................................3How is Bernalillo County Structured? ...........................................................5How Does the County Generate Revenue? ..................................................7How Does the County Spend Its Budget? .....................................................8Where Does the Money Come From? ..........................................................9How Does the County Spend its Operational Budget? .................................10Your Property Tax Dollars at Work ................................................................11Total Budget by Functional Area ...................................................................15General Government ....................................................................................16Public Safety .................................................................................................17Housing, Health, and Welfare ......................................................................18Culture and Recreation .................................................................................19Public Works .................................................................................................20Capital and Debt Service ..............................................................................21Budget & Accounting Staff and Key Contacts ...............................................22

Bernalillo County operates on a biennial budget cycle that begins in July of every odd fiscal year. In that fiscal year, the County publishes its Biennial Budget Book. Prior to each biennium, the Board of County Commissioners (BCC) approves and adopts the first fiscal year’s budget. They also approve the

second fiscal year’s budget as a plan. By the middle of the first year, the second year is updated and requires BCC approval before formal adoption.

In September of the first quarter of each fiscal year, the BCC approves and adopts adjustments to the base budget that was approved in April.

These “September” adjustments are incorporated into the current fiscal year’s budget. This Budget in Brief highlights the County’s organizational structure and fiscal plan for FY18. Additionally, it consists of summarized data that can be used as a quick reference guide. More detailed information is available in the FY17/FY18

Biennial Budget Book and on the County’s website. (www.bernco.gov)

2

A MESSAGE FROM THE COUNTY MANAGER


To The Citizens of Bernalillo County:

I am pleased to present the Board of County Commissioners’ adopted budget for fiscal year 2018 (FY18) with September adjustments to true up to the 2017 fiscal year ending balances. This Budget in Brief (BIB) provides a cursory overview of the overall plan for allocating resources while sustaining the county’s vision. The BIB includes summary information highlighting the critical decisions made during the county’s annual financial and operational planning process in addition to the key aspects of the original and adjusted budget. The complete budget document is available on our website. Making financial and budgetary information readily accessible to the public is an important element of our commitment to transparency, responsibility and accountability in the management of county resources.

The FY18 adjusted budget is $629.7 million consisting of $312.0 million in the general fund and $317.7 million in non-general fund funds both of which support the county’s strategic plan. The FY18 adjusted budget includes an enactment of the last one-eighth increment of the hold harmless gross receipts tax (GRT) for general operations and a one-sixteenth operating GRT dedicated to public safety operations, generating approximately $20 million and $10 million annually. This additional funding will help to address obligations that have been identified such as staffing, fleet replacement, building maintenance and other operational needs.

This budget balances revenues and expenditures for the fiscal year and conforms to the State of New Mexico Department of Finance and Administration (DFA) requirements in section 6-6-2 NMSA 1978. Likewise, both our DFA ($77.9 million) and revenue/operating stabilization ($15.7 million) reserves remain whole at three months and 5 percent of our operating budget, respectively.

This year we will be issuing gross receipts tax (GRT) revenue bonds to finance the purchase and renovation of an office building for consolidation of administrative functions that will also improve customer services for the residents and businesses of the county. We will also make major strides towards energy efficiency at the Bernalillo County Metropolitan Detention Center, by financing the replacement of old HVAC systems, roofs, lighting and addition of solar. Both projects will ultimately result in long-term financial savings.

Through conservative budgeting practices, prudent financial planning and sound management, the county has maintained triple-A credit ratings from all three credit rating agencies since 2010 on its general obligation bonds. These ratings represent the highest quality credit and allow the county to maintain relatively lower borrowing rates and is shared by only about three dozen other counties in the nation.

In addition to demonstrated credit worthiness, our astute financial management practices have been recognized by national organizations such as the National Government Finance Officers Association (GFOA) for our budget documents and financial statements. We have received the “Distinguished Budget Presentation Award for the 17th consecutive year for the last biennial budget. Later this year we will begin preparation for the FY19/20 biennial budget cycle. The county also has a strong commitment to innovation, service and performance excellence. All departments have aligned their performance measures and objectives to the county’s strategic plan.

We hope you find this document helpful. We are proud of Bernalillo County’s tradition of teamwork, integrity, creativity and collaboration with our county elected officials. We would appreciate any feedback regarding the format, the information included, and suggestions for future editions.

Julie Morgas BacaCounty Manager

3

HOW IS BERNALILLO


Sandoval

Valencia Torrance

Cibola

SantaFe

San Juan

Mckinley

Catron Socorro

GrantSierra

Dona AnaLuna

Hidalgo

Otero

Eddy

Lea

Chaves

Lincoln

Guadalupe

De BacaRoosevelt

Curry

Quay

Harding

San Miguel

Mora

ColfaxUnion

Rio ArribaTaos

Los Alamos

District 1Debbie O'Malley

District 2Art De La Cruz

District 4Lonnie C. Talbert

District 5Wayne A. Johnson

District 3Maggie

Hart Stebbins

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SANDOVAL COUNTY

SAN

TA F

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Y

CIBO

LA CO

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TYVALENCIA COUNTY

TORRANCE COUNTY

Commissioners direct and evaluate appointed department heads, negotiate contracts, bargain with labor organizations, enact policies to deliver public services, and appoint residents to county advisory committees, boards, and commissions, as well as enact ordinances that have the force of law.

Debbie O’Malley Steven Michael Quezada Maggie Hart Stebbins Lonnie C. Talbert Wayne A. Johnson

CHAIRDistrict one

VICE CHAIRDistrict two

MEMBERDistrict five

MEMBERDistrict four

MEMBERDistrict three

Steven Michael Quezada

4

COUNTY GOVERNED?


Tanya Giddings Linda Stover Judge Willow Parks Manny Gonzales Nancy M. Bearce

Clerk TreasurerProbate Judge SheriffAssessor

Conducts federal, state, county, and school board elections in Bernalillo County in compliance with federal and state laws, and assists the City of Albuquerque and villages inBernalillo County with their elections; maintains and archives duly acknowledged documents recorded in the Bernalillo County Clerk’s Office.

Adheres to the laws enacted by the NewMexico Legislature to accurately and impartially value property in Bernalillo County within the timelines set forth in the New Mexico property tax statutes, and in accordance with the New Mexico State Constitution.

Constitutionally mandated court of limitedjurisdiction that exists to probate estates ofdeceased persons in a more expeditious andcost-effective manner than would be possiblethrough the district court.

Assessor

Probate Judge

Sheriff

Acts as the bank for Bernalillo County; investsall revenue received by Bernalillo County inaccordance with state law, adhering to theprudent person rule of safety, liquidity, andyield; collects and distributes property taxes inaccordance with state law.

Treasurer

Clerk

Protects life and property; resolves conflict;creates and maintains a feeling of security inthe community; proactively reduces theopportunities for the commission of crime;identifies and apprehends offenders of laws; and preserves the peace.

Each elected official serves a four year term and is elected by the general body. For more information visit the county website at http://bernco.gov/ or email [email protected] .

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COUNTY MANAGER

COMMISSIONERS

CITIZENS OF BERNALILLO

HOW IS BERNALILLO

DEPUTY COUNTYMANAGER FORPUBLIC WORKS

DIVISION

• Operations and Maintenance o Traffic Engineering o Road Maintenance o Storm Drain o Solid Waste & Diversified Services• Division Support• Fleet and Facilities Management o Computer Automation o Vehicle Maintenance o Facilities Maintenance o Custodial Services o Facility Construction• Technical Services o Enginerring o Construction o Development Review o Transportation Planning o Natural Resources

• Planning & Development Services o Building o Zoning o Planning o Permit & Application Process o Technology o Health Protection o GIS• Health Promotion• Social Services• ABC Community Schools• Housing• Communication Services o Public Information• Parks & Recreation o Admin o Land Management o Comm. Rec. o Comm. Fitness• Liaison to: o Cultural Services o Clerk o Probate Judge

Vincent Murphy

DEPUTY COUNTYMANAGER

FOR COMMUNITY SERVICESDIVISION

Roger Paul

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COUNTY STRUCTURED?

• Internal Audit• Human Resources• Legal• Capital Improvement Program• Economic Development• Metropolitan Detention Center• Compliance Office for Code of Conduct

COUNTY MANAGER

Julie Morgas Baca


FOR GENERAL SERVICES DIVISION

• Risk Management o Records Management• Real Estate/RIght of Way• Procurement and Business Services o Accounts Payable o Purchasing (Travel)• Constituent & Support Services o Call Center o Inventory o Printing & Graphics• Unclaimed/Indigent Cremation Program

Lisa Sedillo White Greg Perez

• Accounting/Budget o Accounting Housing o Budget o General County o Fixed Assets o Grant Coordination o Payroll• Business Improvement & Performance• Information Technology o ERP o PW Information Technology o Applications o Information Security o Infrastructure o Quality Assurance• Liasion to: o Assessor o Treasurer

Shirley RaginDEPUTY COUNTY

MANAGER FOR FINANCE

DIVISION


FOR HEALTH & PUBLIC SAFETY

DIVISION

• Animal Care Services• Emergency Communications• Fire and Rescue• Office of Homeland Security and Emergency Management• Division Support o Public Safety Admin o Adult Retention Reform o UNM Institute for Social Research• Department of Behavioral Health• Youth Services Center• Liasion to: o Sheriff

7

HOW DOES THE COUNTY GENERATE REVENUE TO SUPPORT ITS ANNUAL BUDGET?


Bernalillo County provides public safety, judicial activities, infrastructure, road maintenance, solid waste, economic development, social services, and parks and recreation programs for its residents. The county budget has six fund types which designate money for specific purposes.

The General Fund is the county’s primary operating fund. The majority of this funding comes from property tax and gross receipts tax (GRT). The general fund will account for resources traditionally associated with government. Beginning in fiscal year 2018 the county began a new sub-fund to the general fund to collect an enacted 1/16 GRT specifically for public safety initiatives. The Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. These sources include taxes, state and federal grants and other sources. Beginning in fiscal year 2016, the county began a new special revenue fund to collect an enacted hold harmless GRT specifically for behavioral health initiatives. The Capital Funds are to be used for the acquisition or construction of capital facilities or land. A capital project is a project that helps maintain or improve a county asset, often called infrastructure. It is new construction, expansion, renovation, or replacement project for an existing facility or facilities.The Debt Service Funds include the general obligation bond series (GO) which funds the capital improvements for the county. The GO Bonds are self-imposed by the voters on all taxable property within the County. The debt service funds also include the GRT bond series. The county currently has issued six outstanding revenue bonds. The bonds are special limited obligations of the county payable solely from net pledged revenues (gross receipts taxes).The Enterprise Funds are utilized to account for operations that are financed and operated in a manner similar to a private business enterprise. The intent of the governing body is that the costs of providing services on a continuing basis be financed or recovered primarily through user charges.The Internal Service Funds capture revenue and expense for the health self-insurance and risk management programs. The risk management fund is used to account for goods or services given to one department by another on a cost reimbursement basis. The types of coverage reimbursed to the internal service fund include automobile insurance, jail liability, property insurance, and aviation insurance.

County Departments & Funding Sources (Recurring & Non-recurring)

Taxes$329,785,077

52%

Licenses and Permits$2,961,165

0%

Fees for Services$51,253,119

8%

Investments$1,346,204

0%

Grants$50,712,582

8%

Miscellaneous$68,764,611

11%

Bonds (Debt Service)$18,088,463

3%

Capital Improvement Funds

$54,649,695 9%

Transfers In$54,171,856

9%

GENERAL FUND SPECIAL REVENUE CAPITAL FUNDS DEBT SERVICEENTERPRISE FUNDS AND INTERNAL SERVICE FUND

312,073,708.55 131,926,952.25 109,055,276.63 35,514,248.00 53,850,730.79 $312,073,709 $161,259,072 $69,065,449 $35,514,248 $53,820,294Accounting & Budget 1/8 Gross Receipt Tax - Environment Capital Construction Courthouse Debt Service Health Self-InsuranceAnimal Care Assessor Valuation Impact Fees General Obligation Debt Service HousingBudget & Business Improvement Behavioral Health GRT Library GO Bonds GRT Debt Service Regional Juvenile DetentionCapital Improvement Projects Capital Improvement Grants Open Space Jail Debt Service Risk ManagementEmergency Communications Clerks Recording and Filing Revenue Bond Debt Service Solid WasteCummunication Services Communication Grants (911) Public Safety Debt ServiceCommunity Services Cultural Services GrantsConstituent & Support Services DWI Seizure ProgramCounty Commissioners Emergency Management GrantsCounty Manager Emergency Medical ServicesCultural Services Farm and RangeEconomic Development Fire DistrictsEconomic Development IRB PILT Health Care GRTEmergency Management Housing Fire and Rescue Indigent CareFleet and Facilities Law Enforcement GrantsGeneral County Metropolitan Detention Center GrantsHuman Resource Operations and Maintenance GrantsInformation Technology Parks and Recreation GrantsInfrastructure Regional Juvenile Detention GrantsInspection and Compliance Reimbursable ContractsLegal Substance Abuse GrantsMetropolitan Detention Center Substance Abuse ProgramOperations and MaintenanceParks and RecreationProbate CourtProcurement & Business ServicesReal Estate / Right of WayRegional Detention CenterRisk ManagementSheriff's DepartmentSocial Service Social Services IRB PILTSolid WasteTechnical ServicesTreasurerYouth Service Center

COUNTY DEPARTMENTS AND FUNDING SOURCES (Recurring & Non-recurring)













8


HOW DOES THE COUNTY SPEND ITS BUDGET?Departments serve the community by providing specific services to enhance and protect Bernalillo County citizen’s quality of life. The Bernalillo County total adjusted budget is $629.7 million for fiscal year 2018, of which the general fund comprises 50.4 percent. The non-general fund consists of restricted funds that are used for specific purposes. For example, the assessor has a valuation fund that is to be used for developing valuations per state statute. Capital construction funds have already been distributed to the departments responsible for the completion of agreed upon projects. The capital funds are managed by multiple departments from Finance, Community Services, Public Safety and Public Works divisions The following listing shows the funds within the county’s fiscal year 2018 budget for each department and the number of permanent employees (full-time and part-time) within that department.

County Department Total FY18 Adjusted Budget - All Funds

Total FY18 Adjusted Non General Fund

Budget

Total FY18 Adjusted General Fund Budget

FY18 General Fund Original Budget

FY18 General Fund Adjustments

2018 Budgeted Positions

Accounting and Budget 40,765 37,105 3,660 3,608 52 29

Animal Care Services 2,486 10 2,476 2,072 404 18

Assessor’s Office 10,386 7,397 2,989 2,982 7 136

Business Improvement 1,105 662 443 443 4

Communication Services 762 0 762 714 49 8

Community Services Deputy County Manager 339 0 339 307 32 3

Constituent & Support Services 1,955 0 1,955 1,492 463 23

County Clerk 6,719 1,046 5,674 5,501 173 48

County Commission Dist 1 172 0 172 152 20 2





County Manager Operating 1,236 0 1,236 1,208 28 10

Court of Wills, Estate, and Probate 341 0 341 339 2 6

Department of Addiction Treatment Services 36,138 36,138 0 109

Economic Development 1,378 704 674 630 44 6

Emergency & Information Services 4,491 92 4,399 4,279 120 54

Emergency Management 1,726 1,144 582 581 1 7

Finance Deputy County Manager 2,830 1,873 957 899 58 6

Fire & Rescue 27,858 2,992 24,866 24,796 70 251

Fleet & Facilities 50,209 15,914 34,295 24,306 9,989 142.0

General County 47,651 11,768 35,883 27,426 8,457 0

General Services Deputy County Manager 551 0 551 525 26 5

Housing 22,709 22,270 439 439 34

Human Resources 34,381 29,029 5,352 4,964 388 49

Information Technology 15,687 0 15,687 14,251 1,436 105

Infrastructure 7,303 821 6,482 5,866 616 30

Legal 6,000 0 6,000 4,561 1,439 19

Load Resource Management 21 0 21 21 10

Metropolitan Detention Center 64,154 0 64,154 61,560 2,595 657

Office of Health and Social Service 8,057 4,253 3,804 3,403 401 25

Operations & Maintenance 13,932 8,374 5,559 5,397 162 71

Other High Level Budgeting 18,087 18,087 0 0

Parks & Recreation 21,878 9,604 12,274 10,618 1,656 143

Planning & Development Services 5,802 1,771 4,030 3,987 43 62

Procurement and Business Services 2,006 0 2,006 1,978 28 29

Public Safety Deputy County Manager 422 0 422 422 0 6

Public Works Division Support 682 0 682 672 10 9

Real Estate / Right of Way 413 0 413 392 21 6

Risk Management 19,907 15,367 4,540 4,523 18 16

Sheriff’s Department 50,406 6,682 43,725 43,075 649 465

Solid Waste 643 643 0 13

Technical Services 84,437 81,242 3,195 3,192 3 40

Treasurer’s Office 2,887 0 2,887 2,743 144 38

Youth Services Center 10,099 2,706 7,393 7,387 6 136.0

Grand Total 629,707 317,691 312,016 282,287 29,729 2,837

Budget Summary by Department

(in 000's)

9


WHERE DOES THE MONEY COME FROM?Steps in the Budget Process The county operates on a biennial budget cycle in which it plans for two years per cycle. The biennial budget for fiscal years 2017 and 2018 was presented to the Bernalillo County Commission for approval on April 26, 2016 with fiscal year 2017 formally approved and fiscal year 2018 adopted as a plan. During fiscal year 2017, the Budget Office worked with departments to identify any changes to the fiscal year 2018 planned budget. These changes were incorporated into the fiscal year 2018 planned budget and presented to the BCC for approval on April 25, 2017. Adjustments to the fiscal year 2018 budget were approved on September 26, 2017.

The general fund captures revenues from property and gross receipts taxes and other non-major revenuesources that are not designated for special purposes.The county’s two major sources of general fundrevenues are from property taxes and gross receiptstaxes (GRT), which comprise 45 percent and 49 percent of the general fund revenue respectively.

FY18 GENERAL FUND BASE REVENUE BY SOURCE$282.3M

Property Taxes$127.7

45%

Gross Receipts Taxes$137.0

49%

Motor Vehicle Taxes$3.81%

Gasoline Taxes$1.71%

Intergovernmental$0.30%

Licenses and Permits$3.01%

Charges for Services$5.32%

Investment Income$0.60%

Miscellaneous Income$2.91%

The general fund revenue budget does not include the general fund sub-funds payment in-lieu of taxes (PILT) of $964,556 and Community Services funds of $58,226 for which the expenditure of funding has been restricted to specific purposes by the Bernalillo County Commission and is not

available for operating purposes.

The following waterfall chart for the general fund revenue base budget shows the way sequentially introduced changes in revenue sources help the county determine the expected changes in its base budget from fiscal year 2017 to fiscal year 2018. Starting at the fiscal year 2017 base budget of $256.7 million, forecasted decreases in reimbursements and charges for services along with increases in miscellaneous income, investment income, licenses and permits, property tax income and gross receipt taxes income grew the base revenue to $282.3 million. Adjustments in September included $29.8 million fund balance appropriations which increased the budget to $312.1 million.

GENERAL FUND REVENUE WATERFALL $312.1MFISCAL YEAR 2017 TO FISCAL YEAR 2018

$282.3

$312.1

$256.7 ($0.1) $0.1 $0.1 $0.3 ($0.6) $0.1

$25.5

$29.8

FY17 Base

RevenueBudget

Investment Income

Licenses & Permits

Charges for

Services

Gross Receipts

Tax

FY18Base

RevenueBudget

Increase/(Decrease)(millions)

FY18September

Adj.

FY18AdjustedRevenueBudget

Reimb Miscellanous Income

Property Taxes

The general fund revenue budget does not include the General Fund sub‐funds payment in‐lieu of taxes (PILT) of $964,556 and Community Services funds $58,226 for which the expenditure of funding has been restricted to specific purposes by the Bernalillo County Commission and is not

available for operating purposes.

10

HOW DOES THE COUNTY SPEND ITS OPERATIONAL BUDGET?


General fund expenditures typically include salary and operating expenditures for a majority of county departments. They are funded from the revenues generated by property taxes and gross receipts tax.

FY18 GENERAL FUND BASE EXPENDITURES BY FUNCTIONAL AREA$282.3M

General Government$67.924%

Capital & Debt Service$3.01%

Public Works$33.412%

Public Safety$149.7

53%

Culture & Recreation$11.4

4%

Health & Welfare$6.12%

Transfers Out$10.8

4%

The general fund expenditure budget does not include the general fund sub-funds payment In-lieu of taxes (PILT) of $964,556 and Community Services funds of $58,226 for which the expenditure of funding

has been restricted to specific purposes by the Bernalillo County Commission and is not available for operating purposes.

The following general fund expenditure base budget waterfall chart shows that expected increases in County Manager, Public Safety, Public Works, Community Services, and general county totaling $39.1 million, along with anticipated decreases in Finance and General Services totaling $13.5 million, will increase the fiscal year 2018 base budget to $282.3 million from $256.7 million in fiscal year 2017. Fund balance appropriations of $29.8 million were made during September adjustments bringing the total budget for fiscal year 2018 to $312.0 million. The main reason for the significant increase is due to two gross receipts tax enactments that went into effect July 1, 2017 that is expected to generate $24.9 million in fiscal year 2018.

GENERAL FUND EXPENDITURE WATERFALL $312.0MFISCAL YEAR 2017 TO FISCAL YEAR 2018

County Manager

DebtService

FinancePublic Works General

Services

PublicSafety Community

Services

$23.6

FY18September

Adj.

$312.0

$256.7 $13.7 $0.5 $0.1 ($6.6) ($6.9) ($0.0) $1.2

$282.3

$29.8

FY17Base

Expenditure Budget









FY18Adjusted

ExpenditureBudget

























FY18Base

ExpenditureBudget

































































































General

The general fund expenditure budget does not include the general fund sub-funds payment In-Lieu of taxes (PILT) $964,556 and Community Services $58,226 for which the expenditure of funding has been restricted to specific purposes by the Bernalillo County Commission and is not available for operating purposes.

FY18Base

ExpenditureBudget

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YOUR PROPERTY TAX DOLLARS AT WORK


BERNALILLO COUNTY22%

CITY OF ALBUQUERQUE, APS, UNM, CNM, STATE OF

NEW MEXICO78%

FISCAL YEAR 2018 PROPERTY TAX FUNDING

Almost 80% of property taxes collected go

directly to APS, the city of Albuquerque, and

BERNALILLO COUNTY 22% Community planning and development services Metropolitan Detention Center (MDC) Health and quality of life initiatives 911 Emergency Communications Disaster preparedness training for county staff and

residents Fire and rescue services

Community recreation services , aquatics, and park maintenance

Protection of life and property, conflict resolution, community security, and crime reduction

Animal care services Roadway maintenance Voter‐approved construction projects Civil infrastructure, design and construction

Note: Several property tax‐funded services receive additional support from other sources.

BELOW IS A SAMPLE OF SOME OF THOSE SERVICES

22% OF PROPERTY TAXES COLLECTED IN BERNALILLO COUNTY FUND COUNTY SERVICES

12


YOUR PROPERTY TAX DOLLARS AT WORK

FUNDING SOURCES FISCAL YEAR 2016 FISCAL YEAR 2017 FISCAL YEAR 2018 FISCAL YEAR 20192

PROPERTY TAXES 125,145,252 127,562,559 127,671,967 129,674,427 OTHER FUNDING SOURCES

GROSS RECEIPTS TAXES 110,836,091 111,887,319 136,966,699 142,716,949 MOTOR VEHICLE TAXES 3,951,125 3,837,899 3,790,897 3,810,232 GASOLINE TAXES 1,598,776 1,616,636 1,745,802 1,763,259 INTERGOVERNMENTAL 1,200,935 1,249,539 290,000 - LICENSES AND PERMITS 2,587,330 2,579,502 2,961,165 2,361,547 FEES FOR SERVICES 5,752,941 6,040,452 5,321,136 6,122,460 INVESTMENT INCOME1 578,937 1,140,815 650,000 1,000,000 MISCELLANEOUS 5,085,903 4,284,544 2,889,831 2,976,526

TOTAL OTHER FUNDING 131,592,038 132,636,707 154,615,530 160,750,973 TOTAL OPERATING REVENUES 256,737,291 260,199,265 282,287,497 290,425,400

BERNALILLO COUNTY GENERAL FUND OPERATING REVENUESEXCLUDING TRANSFERS

ACTUALS BASE BUDGET

1Fiscal year 2016 investment income is from the Comprehensive Annual Financial Report (CAFR), p. 33.2Fiscal year 2019 revenue budget is from the fiscal year 2019 Rating Agency Presentation.

13

BERNALILLO COUNTY SERVICES


DEBT ON CAPITAL: 1 cent FINANCE: 6 cents

CASH TRANSFERS repay debt service for county‐owned facilities such as the courthouse and jail.

DEBT ON CAPITAL: 1 cents

ACCOUNTING AND BUDGET provide timely and accurate financial reporting to the public, elected officials, and county departments; produce and manage the budget. BUSINESS IMPROVEMENT AND PERFORMANCE OFFICE provides an integrated approach to organizational performance management and promotes and supports organizational learning. COUNTY ASSESSOR calculates the taxable values for over 280,000 properties in Bernalillo County that account for half of the property taxes collected in the state. COUNTY TREASURER is the banker for the county and is responsible for investments and the collection and distribution of property taxes for the county, as well as other governmental and school entities. INFORMATION TECHNOLOGY provides technology services and support; maintains technical equipment and software; and upgrades, develops and implements new technology.

DEBT ON CAPITAL: 1 cent FINANCE: 6 cents

CASH TRANSFERS repay debt service for county‐owned facilities such as the courthouse and jail.


ACCOUNTING AND BUDGET provide timely and accurate financial reporting to the public, elected officials, and county departments; produce and manage the budget. BUSINESS IMPROVEMENT AND PERFORMANCE OFFICE provides an integrated approach to organizational performance management and promotes and supports organizational learning. COUNTY ASSESSOR calculates the taxable values for over 280,000 properties in Bernalillo County that account for half of the property taxes collected in the state. COUNTY TREASURER is the banker for the county and is responsible for investments and the collection and distribution of property taxes for the county, as well as other governmental and school entities. INFORMATION TECHNOLOGY provides technology services and support; maintains technical equipment and software; and upgrades, develops and implements new technology.

COMMUNITY SERVICES: 9 cents ADMINISTRATIVE SERVICES: 9 cents

COUNTY CLERK conducts elections, registers voters, maintains voter rolls and public records. COURT OF WILLS, ESTATE, AND PROBATE probates the estates of deceased persons, provides information about county services, hosts and highlights community events, and educates the public about the probate process. ECONOMIC DEVELOPMENT creates jobs by growing and developing sustainable and successful businesses in Bernalillo County; enhances the quality of life through arts, community outreach, and cultural events. HOUSING administers federal housing and economic development dollars for low and moderate income individuals. OFFICE OF HEALTH AND SOCIAL SERVICES works to improve the health and quality of life in Bernalillo County through coalition building, health assessment and planning, and convening community action. COMMUNICATION SERVICES communicates activities of Bernalillo County to its citizens. PARKS AND RECREATION provides community recreation services, aquatics, park maintenance and capital development, sports and fitness, youth and senior citizens’ centers. PLANNING AND DEVELOPMENT SERVICES administers the county’s building, zoning, planning , subdivision, and business registrations; impact fees; street names; and other development‐related regulations.

CONSTITUENT SUPPORT SERVICES provides support to county residents and internal departments by serving as a single point‐of‐contact; provides internal printing and graphic services, along with the professional fabrication of traffic signage and the creation of promotional signage for county events. HUMAN RESOURCES performs recruiting and maintenance of county compliance with employment, labor laws and collective bargaining agreements. LEGAL provides legal services and represents the county on behalf of the Board of County Commissioners pursuant to Section 36‐1‐19 NMSA and facilitates legal compliance and guidance/training to county employees, elected officials, or the public, concerning issues related to the Code of Conduct, and ethical decision making PROCUREMENT & BUSINESS SERVICES ensures all purchases are made in accordance with state and federal laws, regulations, and ordinances and are obtained at the best value maximizing the use of public funds. REAL ESTATE/RIGHT OF WAY ensures that real estate and right of way preservation activities, related to acquisition and disposition, are in compliance with local/state/federal laws and regulations in order to support and advance the county’s long‐range plans. RISK MANAGEMENT administers and enforces safety policies, provides OSHA training, manages insurance claims and liability issues.

14


BERNALILLO COUNTY SERVICES

COMMUNITY SERVICES: 9 cents FINANCE: 6 cents

ECONOMIC DEVELOPMENT: Creates jobs by growing and developing sustainable and successful businesses in Bernalillo County; enhances the quality of life through arts, community outreach, and cultural events CLERK: Conducts elections, registers voters and maintains voter rolls. Recording and filing - all public records are filed in the Clerk's Office. Indexes are available online under document search. Public Records include deeds, mortgages, liens, judgments, marriage licenses, maps and plats and other public record documents COURT OF WILLS, ESTATE, AND PROBATE: Probate the estates of deceased persons, provide information about county services, host and highlight community events, and educate the public about the probate process HOUSING: Administers federal housing and economic development dollars for low and moderate income individuals OFFICE OF HEALTH & SOCIAL SERVICES: Works to improve the health and quality of life in Bernalillo County through coalition building, health assessment and planning, and convening community action COMMUNICATION SERVICES: Communicates activities of Bernalillo County to its citizens PARKS & RECREATION: Community recreation services, aquatics, park maintenance and capital development, sports and fitness, youth and community centers ZONING: Administers the county’s building, zoning, planning , subdivision, business registration, impact fees , street name, and other development-related regulations COMMUNITY SERVICES DIVISION SUPPORT: Provides administrative and financial support; oversees Communication Services, Parks & Recreation, Zoning, Housing, Office of Health & Social Services, Economic Development, County Clerk, and Probate departments

ACCOUNTING & BUDGET: Provides timely and accurate financial reporting to the public, elected officials, and county departments; produces and manages the budget BUSINESS IMPROVEMENT & PERFORMANCE: Provides an integrated approach to organizational performance management and promotes and supports organizational learning TREASURER: Banker for the county, responsible for investments and collection and distribution of property taxes for the county as well as other governmental and school entities ASSESSORS: Calculates the taxable values for over 280,000 properties in Bernalillo County that account for half of the property taxes collected in the state FINANCE DIVISION SUPPORT: Provides administrative and financial support; oversees the Accounting, Budget, Business Improvement, Procurement & Business Services, and Risk departments


CASH TRANSFERS: To repay debt service for county-owned facilities such as the courthouse and jail

GOVERNMENT SERVICES: 5 cents ADMINISTRATIVE SERVICES: 10 cents

COMMISSION DISTRICTS 1 - 5: The Bernalillo County Board of Commissioners supports county government’s efforts to improve the quality of life for residents, make local government more effective and efficient, and protect the interests of its citizens COUNTY MANAGER: Manage and coordinate all county government operations and other activities as specified by federal, state and local law, and as directed by the Board of County Commissioners. CITY CONTRACTS: Contracted services with the city such as animal care, library, and transit services GENERAL COUNTY: Provides for countywide services and emergency contingency funding

HUMAN RESOURCES: Performs recruiting and maintenance of county compliance with employment, labor laws and collective bargaining agreements INFORMATION TECHNOLOGY: Provides technology services and support, maintains technical equipment and software, upgrades, develops and implements new technology LEGAL: Provides legal services and represents the county on behalf of the Board of County Commissioners pursuant to Section 36-1-19 NMSA PROCUREMENT & BUSINESS SERVICES: Ensures all purchases are made in accordance with state and federal laws, regulations, and ordinances and are obtained at the best value maximizing the use of public funds RISK MANAGEMENT: Administers and enforces safety policies, provides OSHA training, manages insurance claims and liability issues

Note: Expenditure assumptions are based on the recurring general fund operating budget.

GOVERNMENT SERVICES: 11 cents PUBLIC SAFETY: 51 cents

COMMISSION DISTRICTS 1 – 5 are represented by the Board of County Commissioners who support county government’s efforts to improve the quality of life for residents, make local government more effective and efficient, and protect the interests of its citizens. COUNTY MANAGER coordinates all county government operations and other activities as specified by federal, state and local law, and as directed by the Board of County Commissioners. CITY CONTRACTS represents contractual services with the city such as animal care, library, and transit services. GENERAL COUNTY provides for countywide services and emergency contingency funding.

DEPARTMENT OF BEHAVIORAL HEALTH SERVICES provides programs, services and activities to reduce the incidence of DWI related fatalities, and reduce the impact of alcoholism, alcohol abuse, drug dependence and drug abuse within Bernalillo County; improves residents’ lives and the public’s safety by strategically evaluating and enhancing resources for mental health and substance abuse treatment. ANIMAL CARE issues animal licenses, permits and investigates animal concerns. EMERGENCY COMMUNICATIONS handles all 911 and other calls for service and dispatches emergency services when necessary. FIRE & RESCUE provides fire protection, special operations and EMS. METROPOLITAN DETENTION CENTER (MDC) protects the public and provides a safe and secure environment for both inmates and staff. OFFICE OF HOMELAND SECURITY AND EMERGENCY MANAGEMENT (OHSEM) coordinates effective use of county, state and federal resources to protect the lives and health of Bernalillo County citizens and visitors from the effects of natural or human‐caused disasters, including acts of terrorism. YOUTH SERVICES CENTER (YSC) protects community from youth placed in our custody as well as providing safe alternatives for community supervision. SHERIFF protects life and property; resolves conflict; creates and maintains security in the community, proactively reducing crime, identifying and apprehending offenders of the law, and preserving the peace.

PUBLIC WORKS: 13 cents

CAPITAL IMPROVEMENT plans, constructs, designs, renovates and equips buildings. FLEET FACILITIES provides facility maintenance and vehicle repair services. OPERATIONS AND MAINTENANCE maintains roadway‐related traffic control devices, repairs streets, and provides street cleaning and storm drainage. SOLID WASTE AND DIVERSIFIED SERVICES performs graffiti removal, provides call center support, and emergency planning. TECHNICAL SERVICES designs and builds civil infrastructure, plans and develops public infrastructure, and reviews and approves private development requests throughout Bernalillo County.


COMMUNITY SERVICES: 9 cents ADMINISTRATIVE SERVICES: 9 cents

COUNTY CLERK conducts elections, registers voters, maintains voter rolls and public records. COURT OF WILLS, ESTATE, AND PROBATE probates the estates of deceased persons, provides information about county services, hosts and highlights community events, and educates the public about the probate process. ECONOMIC DEVELOPMENT creates jobs by growing and developing sustainable and successful businesses in Bernalillo County; enhances the quality of life through arts, community outreach, and cultural events. HOUSING administers federal housing and economic development dollars for low and moderate income individuals. OFFICE OF HEALTH AND SOCIAL SERVICES works to improve the health and quality of life in Bernalillo County through coalition building, health assessment and planning, and convening community action. COMMUNICATION SERVICES communicates activities of Bernalillo County to its citizens. PARKS AND RECREATION provides community recreation services, aquatics, park maintenance and capital development, sports and fitness, youth and senior citizens’ centers. PLANNING AND DEVELOPMENT SERVICES administers the county’s building, zoning, planning , subdivision, and business registrations; impact fees; street names; and other development‐related regulations.

CONSTITUENT SUPPORT SERVICES provides support to county residents and internal departments by serving as a single point‐of‐contact; provides internal printing and graphic services, along with the professional fabrication of traffic signage and the creation of promotional signage for county events. HUMAN RESOURCES performs recruiting and maintenance of county compliance with employment, labor laws and collective bargaining agreements. LEGAL provides legal services and represents the county on behalf of the Board of County Commissioners pursuant to Section 36‐1‐19 NMSA and facilitates legal compliance and guidance/training to county employees, elected officials, or the public, concerning issues related to the Code of Conduct, and ethical decision making PROCUREMENT & BUSINESS SERVICES ensures all purchases are made in accordance with state and federal laws, regulations, and ordinances and are obtained at the best value maximizing the use of public funds. REAL ESTATE/RIGHT OF WAY ensures that real estate and right of way preservation activities, related to acquisition and disposition, are in compliance with local/state/federal laws and regulations in order to support and advance the county’s long‐range plans. RISK MANAGEMENT administers and enforces safety policies, provides OSHA training, manages insurance claims and liability issues.













15

TOTAL BUDGET BY FUNCTIONAL AREA – ALL FUNDS


General Government

$140.5 22.3%

Capital and Debt Service

$171.3 27.2%

Public Works $41.4 6.6%

Housing, Health and

Welfare $42.9 6.8%

Public Safety $199.4 31.7%

Culture & Recreation

$20.0 3.2%

Transfers Out$14.2 2.3%

All Funds$629.7M

(in millions)

While the general fund component of the Bernalillo County budget supports basic, operational needs, the total county budget supports capital needs such as infrastructure, roads, and new or remodeled facilities. As illustrated on pages 4 and 5 of this document, the county uses a variety of sources beyond taxes to fund its needs. Funding of county programs can span multiple functional areas; for instance, funding for the Metropolitan Detention Center is found in the public safety, capital and debt service, and housing, health and welfare functional areas.The above chart shows the percentage of expenses allocated to each area. The information below and the following pages summarize the composition of each functional area and discuss how the county’s total budget is utilized by various functions to provide key services to Bernalillo County citizens.

General Government 22.3% Funds utilized by this area are used for local government operations. Housing, Health & Welfare 6.8% Funds dedicated to this functional area ensure residents live in a healthy, well-planned environment with access to affordable housing opportunities.Public Safety31.7% Public safety includes countywide funding dedicated to keeping residents safe by providing fire protection services, law enforcement, adult and juvenile detention centers, animal care services, and mental and substance abuse programming.

Culture & Recreation3.2% This functional area provides opportunities for residents to engage in recreational programming along with providing environmental and cultural awareness.Public Works6.6% The Public Works functional area includes countywide funding dedicated to the development and maintenance of public infrastructure.Capital & Debt Service27.2% This functional area includes funding used for the acquisition or construction of facilities or land. Funds are also used to pay off any outstanding county debt.

16

GENERAL GOVERNMENT


General Government represents 22.3% of the total county budget and consists of the County Commission, County Manager, Legal department, Human Resources, Economic Development, Information Technology, Accounting & Budget, Business Improvement and Performance Office, Procurement and Business Services, Risk Management, Right of Way, Constituent Support Services, Treasurer, Assessor, Planning and Development, County Clerk, and Court of Wills, Estate, and Probate.

PROJECTS & INITIATIVES• The Planning and Development Services department will guide land use, community growth and development through current and long range planning, code enforcement, and permit issuance.• The County Clerk will develop a voter outreach program to include in formation via website, videos, events and advertisements to educate the public on the importance of registering to vote and participation.• The Treasurer’s Office will be upgrading from IAS Client to IAS-World. We will also be adding new security cameras and a RFP project consultant for the investment advisor RFP.• Accounting and Budget department will continue working with departments on previously developed long range planning as well as refine and update replacement schedules for fleet, building maintenance, and IT.• As part of the countywide canvass, the Assessor’s Office has deployed assessment analyst which is an advanced reassessment soft ware with clear aerial imagery and accurate measurement, sketching solution. • Business Improvement & Performance Office has vastly improved its performance management process and transformed performance measure and objective tracking countywide through the use of dashboards and web pages that are accessible to the public on the county’s website. Financial transparency has been taken to the next level with the addition of the county’s budget to actuals and tax dollars at work information being made available to the public on bernco.gov. • Information Technology is collaborating with the Metropolitan Detention Center to upgrade the security system to improve reliability and increase quality and coverage of video. • Human Resources will use InProcess software to map and document all existing HR processes. HR is currently working to update the FMLA and military leave processes.• Legal department will transition McClendon class action lawsuit from litigation to implementation of settlement phase by domain.• Economic Development fosters job creation through existing financial incentives and new home rule county economic development tools, business education programming and film office branding to increase location awareness.• Procurement and Business Services is developing a new home rule procurement ordinance that will streamline the procurement process.• Risk Management is exploring options for a risk information management system which will provide a more efficient tool for claims, safety, analytics, and other data management.

General Government

$140.5 22.3%

Capital and Debt Service

$171.3 27.2%


Housing, Health and

Welfare $42.9 6.8%



$20.0 3.2%


All Funds (in millions)

$- $5.0

$10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0 $45.0 $50.0

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Operating

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General Fund Internal ServiceFund

Special Revenue Capital Funds

General Government Expenditures by Fund

(in millions)

Salary Operating

17

PUBLIC SAFETY


Public Safety represents 31.7% of the total county budget and consists of Animal Care Services, Emergency Communications, Department of Behavioral Health Services, Fire & Rescue, Sheriff, Office of Emergency Management and Homeland Security, and the Adult and Juvenile Detention Centers.

General Government

$140.5 22.3%

Capital and Debt Service $171.3 27.2%


Housing, Health and Welfare

$42.9 6.8%



$20.0 3.2%



PROJECTS & INITIATIVES• The Youth Services Center will successfully complete American Correctional Association (ACA) certification in fiscal year 2018 and will be performing a camera upgrade of entire facility.• Emergency Communications is anticipating completion of computer aided dispatch upgrade/records management system and fire alerting system. • Workforce Management is working on implementation of Kronos time and attendance and department re-organization. • The Department of Behavioral Health Services will improve behavioral health outcomes in our community by using the behavioral tax funds to create new programs for at risk populations.• Animal Care has broken ground on a new South Valley animal shelter, with an anticipated opening in fiscal year 2018.• Fire & Rescue will continue to replace outdated heart monitors and extraction equipment along with completing the final phase of our self-contained breathing apparatus (SCBA) replacement plan as part of recently passed public safety tax. They will also complete building out of bunker gear storage areas at designated stations. • Office of Emergency Management and Homeland Security (OHSEM) will be doing a comprehensive review and updating the county’s emergency operation plan to include all of the support annexes. In addition, OHSEM will focus on conducting exercises involving different scenarios in county owned facilities. Also, conducting public outreach for major events including the State Fair and Balloon Fiesta. Work with private sector partners such as Live Nation and other organizations that have events that draw large amounts of people to conduct training and exercises designed to work with first responders to protect citizens of the county. • The Sheriff’s Office will be working to implement the records management system, the replacement of the departments mobile data terminals, and will begin to plan the development of a new substation in the NE Heights of Albuquerque. • Metropolitan Detention Center will continue to work on resolving the McClendon class action lawsuit and work towards meeting the standards set by the court’s compliance monitors.

$- $10.0 $20.0 $30.0 $40.0 $50.0 $60.0 $70.0

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$200.0

General Fund Special Revenue Funds

Public SafetyExpenditures by Fund

(in millions)

Salary Operating

18

HOUSING, HEALTH & WELFARE


Housing, Health and Welfare represents 6.8% of the total county budget and supports the goal that “Bernalillo County residents live in a healthy, well-planned environment and have access to affordable housing opportunities.”

General Government

$140.5 22.3%




$42.9 6.8%



$20.0 3.2%



$-

$10.0

$20.0

$30.0

$40.0

General Fund Special Revenue Funds Enterprise Funds

Housing, Health & WelfareExpenditures by Fund

(in millions)

Salary Operating

$- $2.0 $4.0 $6.0 $8.0

$10.0 $12.0 $14.0 $16.0 $18.0

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Operating

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PROJECTS & INITIATIVES• The Office of Health and Social Services desires to improve the quality of life by improving access to programs and services, and by utilizing and leveraging available resources.• The Housing department provides a variety of programs such as assisted housing, public housing, homeownership, home rehabilitation and self-sufficiency.• The unclaimed and indigent cremation program provides a deserved, lawful, proper and dignified manner of disposition for the decedent residents who are indigent or unclaimed.• Funding for health care related programs are supported such as psychiatric observations for the youth detention center and the nurse advice hotline, as well as providing office and building facilities for the state health department.• The county partners with community groups and government agencies to deliver primary medical and dental care for residents who qualify as medically indigent.• Enforce local, state, and federal codes for permitting and enforcing well and wastewaters ordinances, overseeing the county’s water conservation, and compliance with our federal storm water quality through assessment and monitoring.

19

CULTURE AND RECREATION


Culture and Recreation represents 3.2% of the total county budget and supports the goal that “opportunities for recreation, environmental and cultural awareness are available to Bernalillo County residents.”

General Government

$140.5 22.3%

Capital and Debt Service $171.3 27.2%Public Works

$41.4 6.6%


$42.9 6.8%



$20.0 3.2%



PROJECTS & INITIATIVES• Parks and Recreation promotes healthy lifestyles with opportunities for positive experiences through the concept of “life centers” which includes recreational activities, fitness centers and programs, sports leagues, numerous community events, park and open space properties, and senior citizen services and meal programs.• Funding is provided to support an array of quality social service programs and community events with a focus on improving the quality of life for low and moderate income residents of Bernalillo County.• Educate the community through an ongoing celebration of the arts and cultural resources.

20

PUBLIC WORKS


Public Works represents 6.6% of the total county budget and consists of Technical Services, Operations and Maintenance, Solid Waste, Capital Improvement Program, and Fleet and Facilities Management.

General Government

$140.5 22.3%




$42.9 6.8%



$20.0 3.2%



$(10.0)

$-

$10.0

$20.0

$30.0

$40.0

General Fund Special RevenueFunds

Enterprise Funds Capital Funds

Public WorksExpenditures by Fund

(in millions)

Salary Operating

$- $5.0

$10.0 $15.0 $20.0 $25.0 $30.0

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PROJECTS & INITIATIVES• Construct, remodel, and maintain county-owned buildings/facilities and equipment in a professional, timely, efficient, effective and safe manner.• Provide full service maintenance and repair of vehicles, heavy equipment, and Sheriff’s department and Fire department fleets.• Maintain and repair all county streets, highways, and roads; traffic control signs/signals and drainage infrastructure; provide road ice/snow removal, and solid waste collection.• Technical Services identifies the need and plans for new transportation infrastructure and services.• Bridge Boulevard Reconstruction: Reconstruct Bridge Blvd from Coors to Isleta Blvd.• South Valley Drinking Water Project Phase 7B.• 2nd Street Reconstruction: Reconstruct 2nd Street and build new multiuse trail from Valle del Oro Wildlife Refuge to Desert Road. • Hooper Road Storm Drain: Construction of 300 feet of storm drain within Hooper Road which ties into the 5 Points Road Storm Drain project which was completed last year.• Fiber optic installation on Rio Bravo from Poco Loco to Isleta, From Fire Station #38 to Mountain View Community Center and Fire Training Academy. • Safe Routes to Schools projects with Barcelona Road, Blake Road, Sunset Road, and 2nd Street SW.• Alameda Drain multi use trail from Montaño Road to Osuna Road.• Ongoing campaign to identify unpermitted septic systems and correct failing or substandard septic systems in order to address the provisions of the wastewater ordinance and the storm-water permit.

21

CAPITAL AND DEBT SERVICE


Capital and Debt Service Represent 27.2% of the total County budget.

CAPITAL PROJECT FUNDSThe Capital Improvement Program informs management and the public on the county’s future capital needs. Capital project funds are used for the acquisition or construction of capital facilities and land. Capital projects maintain or improve county assets, often called infrastructure. It can be a new construction, expansion, renovation, or replacement project for an existing facility or a purchase of major equipment. Capital projects and debt service represent 27.2

percent of the total county budget. The capital project funds are: • Capital Construction Fund: Funding received from bond proceeds from gross receipt tax revenue bonds and general obligation bonds. General obligation bond funds finance major capital construction. Gross receipt tax revenue bond funds finance specific major capital construction projects. • Library Fund: Accounts for the financing and acquisition of library books and library resources. Financing is provided by proceeds from general obligation bonds and earnings from the investment of those monies. • Impact Fees Fund: Accounts for impact fees received from developers. Impact Fees are restricted for use on infrastructure improvements that address the needs of new development. • Open Space Fund: Accounts for the financing and acquisition of open space. Bernalillo County’s imposed tax rate for tax year 2017, adjusted for yield control, is 12.224 mills including the current levy of 0.20 mills to fund its open space projects.

DEBT SERVICE FUNDSDebt service funds include the general obligation and gross receipts tax bond series. The county currently has 18 outstanding general obligation and six outstanding gross receipts tax bonds. • General Obligation Bond Series: Primarily fund capital improvements for the county, and are self-imposed by the voters on all taxable property within the county. • Gross Receipt Tax Bond Series: Also known as revenue bonds. The gross receipt tax bond series are supported by gross receipt taxes. The bonds are special limited obligations of the county, payable solely from net pledged revenues.

General Government

$140.5 22.3%

Capital and Debt Service $171.3 27.2%Public Works

$41.4 6.6%


$42.9 6.8%



$20.0 3.2%



22

BERNALILLO COUNTY BUDGET IN BRIEFBERNALILLO COUNTY BUDGET IN BRIEF

ACCOUNTING & BUDGET DEPARTMENT Shirley Ragin – Deputy County Manager for Finance – (505) 468-7308

Pamela Moon – Accounting & Budget Director – (505) 468-1407

BUDGET OFFICE Jennifer Gallegos....................... (505) 468-7312 Dominique Velasquez

Stephanie Pugh Kevin Noel Stephanie Sanchez Joshua Castellano Gonzalez Emma Romero Veronica Steimle Vigil

(Names in bold are key contacts)

ACCOUNTING ADMINISTRATION Jackie Sanchez .......................... (505) 468-1401 Anthony Infantino Ryan Travelstead Leticia Carreon Jennifer Urioste Cindy Torres Victoria Herring Martin Gallegos Victor Martinez Richard Harding Leroy C’ de Baca Victoria Herring Trudy McGregor……………………. (505) 468-1405 Nataliya Rubinchik Paul Herrera David Trujillo


ACCOUNTING & BUDGET DEPARTMENT Shirley Ragin – Deputy County Manager for Finance – (505) 468-7308

Pamela Moon – Accounting & Budget Director – (505) 468-1407

BUDGET OFFICE Jennifer Gallegos....................... (505) 468-7312 Amber Bonesteel

ACCOUNTING OFFICE Jackie Sanchez .......................... (505) 468-1401 Anthony Infantino

Dana Sanchez Kevin Noel Stephanie Sanchez Carlos Sanchez Emma Romero Mario Ruiz Crystal Trujillo

PAYROLL OFFICE Geri Maestas………………………….(505) 468-7307 Angelic Garcia Cindy Keaveny Elouise Zamora

Ryan Travelstead Leticia Carreon Jennifer Urioste Cindy Torres Marilyn Sanchez Martin Gallegos David Trujillo Victor Martinez Richard Harding Leroy C’ de Baca Richard Sena Trudy McGregor Nataliya Rubinchik Paul Herrera Veronica Steimle Vigil

(Names in bold are key contacts)

BERNALILLO COUNTY

BUDGET IN BRIEFFISCAL YEAR 2018

(505) 468-7000 Monday-Friday: 8AM-5PM

[email protected]

ONE CIVIC PLAZA, NWALBUQUERQUE, NM. 87102

Documents

BUDGET IN BRIEF - Bernalillo County, New Mexico · enactment of the last one-eighth increment of the hold harmless gross receipts tax ... VALENCIA COUNTY ... • Real Estate/RIght