Department 19 Budget Is Catch-All For County Expenses

By Tammy Gray-Searles
   A line item in the county budget labeled “miscellaneous” and designated for more than $1.8 million in expenditures was recently explained by Navajo County Finance Director James Menlove.
   “These are expenditures that aren’t necessarily applicable to one department, or that would cover a number of departments. Rather than divide it up, we pay it out of this,” he said. “We call it miscellaneous because it doesn’t fit anywhere in the other departments. It’s expenditures that overlap more than one department.”
   The budget item is also referred to as “Department 19.” It is being used to pay for items such as memberships to organizations including the County Supervisors Association, the Arizona Association of Counties and the National Association of Counties; and for postage, identification cards, printing supplies and advertising for the county. The Department 19 budget also includes the cost of salary and wages for the director of the Northern Arizona Training Center (NATC) in Taylor.
   Menlove explained that costs that can be attributed to a single specific department, such as membership dues to a specific department-related organization, are included in that department’s budget. Those that cover several departments are included in the Department 19 budget.
   As of Oct. 23, just slightly more than 25 percent of the way through the fiscal year, approximately 45 percent of the Department 19 budget had been expended. Menlove explained that it is because many payments are made up front at the beginning of the fiscal year, such as membership dues and the purchase of certain supplies, and that the amounts will balance out as the fiscal year progresses.
   “It sounds high at this point in the year, but it’s because we make some payments and purchases up front,” he remarked.
   In addition to including $71,650 in personnel expenses, the Department 19 budget includes $5,000 for office supplies, $5,000 for operating supplies, $20,000 for food supplies, $10,000 for public event supplies, $10,000 for awards, $10,000 for repair and maintenance supplies, $100,000 for legal services, $300,000 for accounting and auditing services, $279,220 for other services, $120,000 for telephone, $500 for satellite and cable, $24,000 for publishing and advertising, $5,000 for duplicating, $225,000 for general liability insurance, $425,717 for aid to other governments and non-profits, $150,000 for judgments, damages and claims, and $103,062 for dues, memberships and sub scri ptions.
   As of Oct. 23, the county had spent 46 percent of the Department 19 budget for aid to other governments and non-profits. Those expenditures include $80,000 for the Navajo County Fair, $9,200 for Heber-Overgaard Chamber-Tall Timbers Park, $5,839 for a county facility installation at the Indian Wells Chapter, $1,900 for the Central Navajo Nation Fair, $500 for the Southwest Navajo Nation Fair, $5,000 for the City 4 Navajo County Connection broadcast, $23,000 for the Cooperative Extension, $500 for the Northern Arizona Council of Governments, $1,000 to the Navajo Mountain Chapter, $230 to Whipporwill Springs, $1,000 for a Hopi cancer contribution, $200 to the Teesto Chapter, $5,000 for the Jeddito Senior Center, $5,000 for the Teesto Senior Center, $5,000 to the Dilkon Senior Center, $5,000 to the Indian Wells Senior Center, $5,000 for the Whitecone Senior Center, $2,000 for the Birdsprings Senior Center, $1,500 for the Tolani Lake Senior Center, $7,000 to the Hopi Tribe, $5,000 to the Hopi Senior Center, $5,000 to the Winslow Council on Aging, $5,000 for the Silver Creek Senior Center, $5,000 for the Cedar Hills Senior Center, $5,000 to the Rural America Assisted Living Facility, $5,000 to the Rim Country Senior Center, $10,000 to the White Mountain Apache Tribe and $5,000 to the Pinetop-Lakeside Senior Center.
   Membership dues paid out of the Department 19 fund totaled $57,304, including membership in the County Supervisors Association for $42,046, the Arizona Association of Counties for $15,020 and the National Association of Counties for $125.
   Only four percent of the awards budget was spent as of Oct. 23, with $366 spent on recognition plaques and service pins. Menlove noted that the fund is only used for employee recognitions such as the quality emulsions and cost cutting awards given out during meetings of the Board of Supervisors, and for service pins to employees who pass significant employment date anniversaries. The quality emulsions and cost-cutting employees or departments awards typically consist of a plaque and a fruit basket.
   Menlove explained that the budgets for food supplies and public event supplies are intended for events such as hosting public officials. So far, $586 of the food supply budget has been expended for a “small county dinner” for state and federal elected officials, and $5,034 of the public event supplies budget has been expended for promotion materials for the Navajo County Fair and the Navajo Nation Fair.
   Although only the expenditures made so far are included in the report given by Menlove, he has agreed to provide an outline of expenditures planned for the rest of the fiscal year. Menlove explained that not all of the budget is expected to be necessary, but needs to be available. The fund for legal services, for example, is set aside for payment to expert witnesses for the public and legal defender’s offices, but may or may not be needed. Other line items, such as the general liability insurance, are already nearly expended, since the insurance bill was paid at the beginning of the fiscal year.