Arizona Auditor General Debra K. Davenport will make a formal presentation, along with the office’s Financial Audit Director. The presentation will begin at 1:30 p.m. in the Board of Supervisors Hearing Room, 130 W. Congress, first floor.

The presentation will be open to the public. It is possible a quorum of the Pima County Board of Supervisors or the Pima County Bond Advisory Committee may be present, but the presentation is for informational purposes only and no official action will be taken.

The audit, released Tuesday, determined bond proceeds have been used for authorized purposes and have been administered without bias for the benefit of citizens throughout the County. The audit found Pima County’s approach unique in the state for its collaboration with an appointed Bond Advisory Committee that includes representatives of other governmental jurisdictions.

County Administrator Chuck Huckelberry will also present a performance audit plan for completed bond projects, which will summarize the public benefits of the projects, as well as their utilization in the community and conformance with any intergovernmental agreement terms.

To see the report in its entirety, please visit http://www.pima.gov/bonds/pdf/bd-auditor.general.bond.audit.report.pdf.

The state Office of the Auditor General released its findings on Tuesday, Jan. 29, at the conclusion of a legislative-ordered forensic audit of the Pima County bond program, focusing on the general obligation bond programs approved by voters in May 1997, 2004 and 2006.

“We hold as sacred voter trust and believe strongly that voters must have assurance that they will get what they vote for,” said Pima County Administrator Chuck Huckelberry. “We are pleased that this independent review has unequivocally found Pima County to be accountable and transparent in its management of these programs.”

Huckelberry said the audit findings reaffirm the principles of the Truth in Bonding Code. The Code requires that any change to a bond program be voted on by the Board of Supervisors at a public hearing and only after approval by the Bond Advisory Committee. The Code also requires an extensive semi-annual review of the existing program.

Among the major findings:

• Pima County takes a collaborative approach in administering its bond programs, which is unique in all of Arizona.

1. While other jurisdictions in the state typically issue general obligation bonds for specific projects that benefit only their own jurisdictions,PimaCountyhas established a 25-member Bond Advisory Committee that includes seven members appointed by other local jurisdictions withinPimaCounty.
2. Projects are prioritized based on public benefit, regardless of jurisdictional boundaries. The Committee then votes on each project, considering both the cost of the project and its public benefit.

• Bond proceeds have been fairly used for authorized purposes.

1. By the end of May 2012,PimaCountyhad completed the vast majority of projects included in the bond programs, issuing $735 million of the $893 million authorized through voters.
2. As of May 2012, 93 percent of the 515 completed projects were finished early or on time.
3. Auditors analyzed each change in approved expenditures or in anticipated completion date of projects and found they were approved by the Committee and the Board and properly accounted for, without any indication that the changes were made to reward or punish any other entities.

• Bond projects benefited citizens throughout Pima County.

1. Of the 515 projects completed, 178 had a county-wide benefit, while 337 of them primarily benefited a specific area.
2. In general, the projects tended to benefit individual jurisdictions in approximate proportion to the secondary property taxes paid by citizens within those jurisdictions. Auditors determined some differences are to be expected when projects are weighed based on public benefit. The greatest deviation occurred regarding the City of Tucson, which paid 43 percent of the taxes and received 50 percent of the value of the completed projects, and unincorporated Pima County, which paid 43 percent of the taxes and received 36 percent of the value.

Bond Advisory Chairman Larry Hecker said there was never a question that Pima County would pass with flying colors. The Auditor General’s Office routinely reviews the spending of bond proceeds as part of its annual financial audit of County spending practices, although this review was a deeper test and a more stringent process.

The independent affirmation is important withPimaCountyconsidering a bond question in 2014, Hecker said. “This helps us get the message out that our financial house is in order and we are committed to being a good steward of the public funds entrusted to us. The multiple layers of citizen oversight and accountability make this the most stringent and transparent bond program in the State,” he said.

The State Auditor General’s Office will present its final report at a public meeting on Friday, Feb. 1. The meeting will take place at 1:30 p.m. in the Board of Supervisors Hearing Room, 130 W. Congress, first floor.

To read the report in its entirety, please visit http://www.pima.gov/bonds/pdf/bd-auditor.general.bond.audit.report.pdf

Improvements include construction of a splash pad, a covered play structure, accessible walkways, and plaza-area design elements that reflect the historic past of this park. The splash pad has been designed with a manual activation system to allow residents to turn on the water features as desired. This area is fenced with lockable gates that will be open during normal park hours. The existing wading pool will remain in place to serve as a reservoir for the splash pad only.

The old playground has been replaced with a new and larger play system. The new structure is protected from the sun by a steel ramada structure with terra cotta tile roof in keeping with the historic nature of existing elements. Security lighting, wood chip surfacing, and rubberized entrances are also provided. Accessible routes to all the new features have been provided from all four corners of the park. An existing, historic ramada has been preserved with a new ramp added to provide handicap access.

Funding for this project was provided by the 2004 Pima County Neighborhood Reinvestment Bonds; Supervisor Elías; former Ward 6 Council Member Nina Trasoff (currently Steve Kozachik), who provided CDBG Funds for design; the City of Tucson, which provided CDBG funding for the playground and ADA improvements; and the Trinity Presbyterian Church congregation’s donation.

For more information, please contact Lori Aldecoa at 520-243-6673 or Lori.Aldecoa@pima.gov.