Fiscal Years 2013– 2017
Capital Improvements Plan

“Innovations and Efficiency
in Service Delivery”

Table of Contents
Introduction ............................................................................................... 1
Evaluation Criteria.................................................................................... 3
Capital Project Definition ......................................................................... 4
Needs Assessment ...................................................................................... 5
Financial Analysis ..................................................................................... 5
Funding Options ........................................................................................ 6
Current Revenue Trends............................................................................ 7
Bonding Capacity ...................................................................................... 8
Plan Implementation ................................................................................. 9
Document Details ...................................................................................... 9
Revenue Estimates and Fund Balance Summary .................................... 10
Citywide Totals ..................................................................................... 17
Total Expenditures by Funding Source ................................................... 17
Improvement Plan Summary ................................................................... 18
Summary and Project Detail Sheets ........................................................ 20
Glossary ................................................................................................... 50

FY2013 - FY2017 Capital Improvements Plan –

Team Members
Lana Mook
David Shapera
Roy Delgado
James McPhetres
Jack Palladino
Joe Ramirez
Lynn Selby

Mayor
Vice Mayor
Councilmember
Councilmember
Councilmember
Councilmember
Councilmember

Dr. Spencer A. Isom

City Manager

William Pupo
Robert A. Nilles
Christy Eusebio

Deputy City Manager
Finance & Technology Director
Senior Accountant

Department Heads
Approved and adopted by: Resolution No. R11-10-36
Dated: October 27, 2011

FY2013 - FY2017 Capital Improvements Plan –

Introduction
The City of El Mirage has transitioned from a small agricultural community to an eclectic
suburb of Phoenix. Nestled in the Northwest Valley between Surprise, Sun City, and
Youngtown, El Mirage is home to more than 32,000 residents. The City of El Mirage is a proud
supporter of Luke Air Force Base which is located less than a mile from El Mirage’s southwest
border.
El Mirage’s eleven square miles of land are split into two distinct types of land use. The
northern section of the City is mostly residential with a smattering of businesses providing goods
and services to the residents while the southern section of the City is home to agriculture,
quarrying, and industrial development. The primary reason for the distinct differences between
the two regions is the AICUZ lines (noise contours) which are used to restrict development
around Luke Air Force
Base.
The City is
developing the southern
region in a manner that
compliments the mission
of Luke AFB. Much of
the City of El Mirage’s
infrastructure has been
developed in conjunction
with this philosophy.
Infrastructure in the
northern area of the City
is adequate to provide for
the needs of the residents
and provides room for
commercial growth while
infrastructure in the
southern portion of the
City is available but
needs
expansion
to
accommodate full buildout.
The City provides full service to its residents including police, fire, recreation, water, and
wastewater treatment. A Capital Improvement Plan (CIP) is a multi-year plan that outlines
current capital and infrastructure needs, future anticipated needs, current projects, and future
costs to the community. It addresses both repair and replacement of existing infrastructure and
purchase of capital equipment as well as the development of new facilities to accommodate
future growth and/or improve services. The CIP links the City's planning and budgeting
functions and is updated annually. The entire CIP document is available on the City’s website
www.cityofelmirage.org.

1

The CIP process began with the adoption of the Council Priorities. These priorities
became the primary focus of the City capital planning process. Departments were asked to
provide capital requests that were need-based or that supported the Council Priorities. The City
Manager and the Finance Department created funding projections for the next five years and then
began to match up the capital needs and priorities with the available funding. Based on the
funding estimates the capital projects were matched up to provide a fully funded CIP. The CIP
process precedes the budget process and will provide the framework for department capital and
operational expenditures. The CIP process will culminate with the adoption of the recommended
CIP, by Council in October/November. The operating budget process will culminate with the
adoption of the recommended budget and that year’s CIP by the Council in May/June. The fiscal
year begins July 1st.

The recommended CIP includes a number of significant capital expenditures. Most of the
projects recommended for inclusion in the CIP provide needed infrastructure improvements to
the southern portion of the City. These improvements not only provide the infrastructure needed
to encourage business development, but also provide better access to the City and the metro area
for our residents and visitors. Other significant CIP expenditures are designed to improve the
quality of life for the residents. These desirable improvements will not only make El Mirage an
affordable place to live but also will enhance the safety and recreational opportunities for those
who live here.

2

FY2013 - FY2017 Capital Improvements Plan –

Evaluation Criteria
In addition to considering basic safety issues such as public health and welfare the City
focused on six criteria for determining whether a capital request was to be included in the CIP.
Items that were determined to be wants rather than needs that did not achieve the priorities of the
Council were automatically eliminated for consideration. The six criteria utilized are identified
below along with a brief explanation of each.
•
•
•

•

•

•

3

Funding – can the City fund this capital expenditure out of existing fund balance, future
revenues, or bonding capacity?
Council Priority – During the Council retreat, was this one of the major capital
expenditures that the Council unanimously determined were essential elements of the
City’s future development?
Red Oak Study – A utility rate study was performed on the City’s Water, Wastewater,
and Sanitation enterprises. As part of the study major capital expenditures were included
in the expenditure portion of the study. Current and future rates have been determined
based in part on these capital expenditures. Was this one of the major capital
expenditures that was identified in the Red Oak Study?
City Manager Recommended – Certain capital expenditures are necessary to provide
basic services. The City Manager reviewed Department Head submissions of CIP
requests and asked the question – will basic City services be severely impacted without
this capital expenditure?
Council Approved – These are items which were approved as part of the current year
budget which may have multi-year funding requirements. If the future year expenditures
are not approved the Capital project will not be completed and the capital item will not be
as useful.
Intergovernmental
Agreement\Grant Match – Is
the projected expenditure being
leveraged to create something
larger?
Sometimes City
projects are used to pay for a
portion of a much larger
project. City funds can be
utilized as a match for grants,
or City projects can be used as
an
in-kind
payment
to
encourage other capital and
infrastructure expenditures.

FY2013 - FY2017 Capital Improvements Plan –

Capital Project Definition
In order to distinguish between true capital items and operating items, the following
capital project definition was developed:
Projects included in the El Mirage CIP, including vehicles and equipment, will be those
with a cost of at least $5,000 with a useful life of at least three years. All other projects shall be
included in Departmental operating budgets. The CIP is to be used as a guide in decisionmaking. The CIP is intentionally developed in the most a-political environment possible with the
full knowledge that the final decisions will be made in the political arena. The CIP is an
objective basis for making decisions in a very subjective environment.
The process for the CIP’s development is divided into four key phases, culminating in the
presentation of a Capital Improvement Plan to the City Council for approval.
1. Needs Assessment. Future needs were outlined by the Council and Department Heads.
2. Financial Analysis. Examined the City’s recent revenues, expenditures, current debt,
and bonding capacity.
3. Capital Project Evaluation Criteria. CIP projects were evaluated and prioritized by
Management using pre-defined evaluation criteria.
4. Capital Improvement Plan. All of the preceding steps culminated in the development
of the plan document that will be updated on an annual basis.

4

FY2013 - FY2017 Capital Improvements Plan –

Needs Assessment
One of the key elements of the El Mirage Capital Improvements Plan is the Needs
Assessment. It addresses the needs for the community within the definition of capital projects for
the next five years. However, additional needs will be identified on a continual basis and will
need to be included in the annual update process. Some unanticipated needs will occur during the
budget year and will be weighed against needs already identified in the annually adopted CIP.
Attached at the end of this document is a document entitled “City of El Mirage, Capital
Improvement Program.” This summarizes the projects approved for funding and all the projects
adopted
for
the
Capital
Improvement Plan in the out
years through FY2017. Each
project is listed by the
responsible Fund/ Department
name and project expenditures
are shown by fiscal year with a
total by project for all years.
Additionally attached is a
document titled “Capital Project
Detail”. It is categorized in
Fund\Department
order
and
details each CIP project by
providing cost detail, description
of the project, and recommended
funding source(s).

FY2013 - FY2017 Capital Improvements Plan –

Financial Analysis
When attempting to determine what resources are available to fund needed infrastructure
improvements, it is important to carefully examine the current financial condition of the City as
well as possible funding alternatives. Like most communities, the City of El Mirage will most
likely always have more needs than financial resources.
In developing the CIP, a complete financial analysis is conducted. Funding options,
municipal revenue trends, the community’s borrowing capacity and current debt are reviewed.

5

FY2013 - FY2017 Capital Improvements Plan –

Funding Options
The City of El Mirage has been funding capital improvement projects for many years.
The key to implementing the CIP is consistent, systematic funding. This is becoming more and
more difficult with today’s political climate, shrinking revenue sources, the demands presented
by El Mirage’s growth, and no dedicated funding source for the CIP.
The following options were considered when analyzing potential funding sources for CIP
Projects.
•
Pay-As-You-Go
Out of
Current Revenues. The City
currently receives the bulk of its
revenues through local sales taxes,
state sales tax, and state income
tax. The City also receives funding
from state fuel taxes which are
restricted for transportation related
expenditures.
• Municipal Bonds. The City can
issue bonds for capital projects.
Municipal bonds are paid back
over a period of time with interest.
The City’s ability to bond is
discussed in more detail in the
bonding capacity section. The
issuance of municipal bonds must
be approved by the voters.
• Certificates of Participation/
Municipal
Property
Corporations. These are funding
mechanisms used by many municipal governments that allow the municipality to borrow funds
without voter approval. The debt is paid back much like a bond – over time with interest. The
City does not currently qualify for this option.
• Lease-Purchase Agreements. This is a method of financing capital projects that lessens the
up-front costs to the municipality. While interest is paid, the payoff period is typically a shorter
period than bonds and the municipality will own the project at the termination of the agreement.
• Improvement Districts. This financing method is used to raise capital for projects in which the
residents who benefit from the improvements pay for them over time.

6

• Development Impact Fees. Fees imposed on new development to defray the impact and
additional costs the development places on municipal infrastructure and services. The City
currently is considering eliminating development impact fees as they can create a barrier to new
growth.
• Grants. Federal, state, and county grants are available to finance capital projects. Many of
these grants require the municipality to participate either financially or through “in kind”
matches. The City currently is aggressively attempting to obtain county, state, and federal grants.
• User Fees. Fees paid by service users to maintain existing facilities and develop additional
capacity.

FY2013 - FY2017 Capital Improvements Plan –

Current Revenue Trends
El Mirage currently has a 3% sales tax over the state and county sales taxes. Local sales
taxes collected have trended down from $6.8 million in Fiscal-Year 2003 to projected revenues
of $5.2 million in Fiscal-Year 2012. Construction sales tax was a substantial part of sales tax
revenue in past years. Sales tax revenue from construction is no longer a significant component
of City sales tax. The City is aggressively pursuing retail and commercial development to
provide a sustainable sales tax base.

Millions

Sales Tax
$7
$6
$5
$4
$3
$2
$1
$0

The City has both a primary and secondary property tax. The primary property tax is used
to pay for a portion of public safety operating costs, while the secondary property tax is used to
retire voter approved debt. The total combined tax rate is $2.89 per $100 net assessed valuation
in FY2012. The rate has continued to climb as property values have declined. The State of
Arizona limits the increase in primary property tax to 2% of the prior year’s levy plus the value
of new development. Unlike other municipalities, the City has no Special Assessment Districts
to pay for infrastructure, maintenance, and street light expenditures.

7

FY2013 - FY2017 Capital Improvements Plan –

Bonding Capacity
The most commonly utilized large project municipal financing method in the United
States of America is the General Obligation Bond (G.O. Bond). This is the most inexpensive way
to finance projects because the bond’s repayment is based on the full taxing authority of the
municipality and backed up by real property. Voters would have to approve any property taxes
(secondary) instituted to support the issuance of G.O. Bonds. At some point, the voters may be
asked to approve additional property tax to support the issuance of G.O. Bonds for desired
community projects.
The State of Arizona places limits on this type of financing. Before planning to finance
future capital improvement through this mechanism, it is important to know how much authority
is available under State Statutes. Under Arizona Law, municipalities may issue G.O. Bonds for
purposes of water, wastewater, artificial light, open space preserves, and parks and recreational
facilities up to an amount not exceeding 20 percent of the secondary assessed value. In addition,
Arizona Law allows municipalities to issue G.O. Bonds for all other purposes not listed above up
to an amount not exceeding six percent of the valuation. A bond initiative is being placed before
the voters in November 2011 to determine if the City’s remaining G.O. bond authority should be
utilized to support two capital projects identified in this document (Police Facility, and
Recreation Facility with Pool).
The City of El Mirage has already issued voter approved debt for streets, parks, and fire
stations.
El Mirage has voter approved debt for water and sewer projects. This voter approved
debt is secured and repaid from water and utility rates and fees. The City has about $6 million of
voter approved water and sewer debt authorized but not issued. Many of the water and sewer
projects in this document are intended to be funded by these bonds. Utility rate increases have
been approved by the Mayor and Council which will help repay the debt on these bonds.
Existing amortization
schedules for water and
sewer as well as G.O.
bonds are included in this
document for reference
purposes.

8

FY2013 - FY2017 Capital Improvements Plan –

Plan Implementation
The success of a plan or a planning process is measured by the degree of its
implementation. Since resources are limited, it is crucial for the City of El Mirage to follow a
consistent, objective path to allocate funding for future capital improvements needs.
The following implementation program outlines the specific steps necessary to implement the
CIP and perform the annual update.
General Implementation Guidelines
• The El Mirage CIP Five-Year Program is adopted by the City Council and published and
widely distributed.
• The CIP is updated annually and reviewed and adopted by the City Council each year.
• Department heads are responsible for preparing monthly reports on the status of current year
capital projects. The reports are compiled by the City Engineer and provided to the City Council
at each regularly scheduled Council Meeting.
• Citizen input should be sought periodically to determine the desires of the public. Attitudes and
circumstances change and informed decision making requires that the City have an up-to-date
awareness of what the public’s attitudes are toward community facilities and services and how to
pay for them.

FY2013 - FY2017 Capital Improvements Plan –

Document Details
This document summarizes the projects approved for funding
in FY2013 and all projects adopted for the Capital Improvements
Plan in the out years through FY2017. As indicated, every project is
by responsible Fund/Department name and project expenditures are
shown by fiscal year and totaled by project across all years.
The “Capital Project Detail” section is categorized by
Fund/Department and details each CIP project by providing cost
detail, description of the project, and recommended funding
source(s). Following the cost detail section, the timeline of the
project is restated by year. These are not in any prioritized order. All
projects in FY2017+ are for informational purposes only and have
not been funded.

9

FY2013 - FY2017 Capital Improvements Plan –

Revenue Estimates and Fund Balance Summary
General Fund
5 YR
2017
Summary
7,145,282
8,067,500
14,427,000
72,135,000
17,197,228
82,679,604

10
Beginning Balance
Revenues (1)
Expenditures (2)
G.O. Bond
Proceeds
Bond Proceeds

2013
8,067,500
14,427,000
15,887,580

2014
13,682,050
14,427,000
16,205,332

2015
8,133,037
14,427,000
16,529,438

2016
7,798,996
14,427,000
16,860,027

8,500,000
3,000,000

0
0

0
0

0
0

0
0

8,500,000
3,000,000

Capital
Transfers In/(Out)
Subtotal

6,211,000
1,786,130
13,682,050

5,695,000
1,924,319
8,133,037

160,000
1,928,397
7,798,996

130,100
1,909,414
7,145,282

145,000
1,613,479
5,843,534

12,341,100
9,161,738
5,843,534

6,000,000
7,682,050

6,000,000
2,133,037

6,000,000
1,798,996

6,000,000
1,145,282

6,000,000
(156,466)

6,000,000
(156,466)

Reserve
Ending Balance

HURF
21
Beginning Balance
Revenues (1)
Expenditures (2)

10

5 YR
Summary

2013
500
1,600,000
1,365,780

2014
234,720
1,600,000
1,393,096

2015
222,074
1,600,000
1,420,958

2016
299,312
1,600,000
1,449,377

2017
0
1,600,000
1,478,364

500
8,000,000
7,107,574

Capital
Transfers In/(Out)
Subtotal

0
0
234,720

219,550
0
222,074

101,805
0
299,312

500,000
50,065
0

500,000
378,364
0

1,321,355
428,429
0

Reserve
Ending Balance

0
234,720

0
222,074

0
299,312

0
0

0
0

0
0

Water
53
2013
2014
2015
Beginning Balance (1,279,696) (1,345,513) (1,199,673)
Revenues (1)
7,962,025
8,825,787
9,792,802
Bond Proceeds
945,050
816,085
1,399,428
Expenditures (2)
4,963,009
5,208,740
5,485,208
Debt Service
2,059,838
2,104,246
2,245,561

2016
(105,818)
10,859,617
2,522,922
5,887,967
2,506,144

5 YR
2017
Summary
930,561
(1,279,696)
12,007,226
49,447,457
2,661,799
8,345,284
6,176,541
27,721,465
2,696,308
11,612,097

Capital
Transfers In/(Out)
Subtotal

850,000
1,050,000
1,200,568
2,750,000
2,250,000
(1,100,045) (1,133,046) (1,167,038) (1,202,049) (1,238,111)
(1,345,513) (1,199,673)
(105,818)
930,561
3,238,626

Reserve
Ending Balance

834,774
1,688,972
2,554,811
3,106,513
(2,180,287) (2,888,645) (2,660,629) (2,175,952)

3,660,792
(422,166)

8,100,568
(5,840,289)
3,238,626
3,660,792
(422,166)

Sewer

11

2013

5 YR
Summary

54
Beginning Balance
Revenues (1)
Bond Proceeds
Expenditures (2)
Debt Service

0
4,262,896
4,060,893
2,065,407
996,225

2014
2,930,935
4,427,417
2,644,917
2,121,142
1,059,310

2015
2,781,459
4,654,154
2,873,166
2,179,213
1,270,920

2016
3,147,115
4,910,539
180,248
2,284,007
1,064,907

2017
355,525
5,136,563
339,823
2,394,002
1,100,674

Capital
Transfers In/(Out)
Subtotal

1,660,000
(671,222)
2,930,935

3,350,000
(691,358)
2,781,459

2,999,432
(712,099)
3,147,115

3,800,000
(733,463)
355,525

1,300,000
(755,466)
281,769

13,109,432
(3,563,608)
281,769

Reserve
Ending Balance

168,597
2,762,338

346,343
2,435,116

355,878
2,791,237

373,197
(17,672)

391,380
(109,611)

391,380
(109,611)

0
23,391,569
10,099,047
11,043,771
5,492,036

Sanitation
52
Beginning Balance
Revenues (1)
Bond Proceeds
Expenditures (2)
Debt Service
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

5 YR
2017
Summary
189,811
22,885
1,528,120
7,298,262
0
0
1,096,591
5,041,353
99,803
499,015
0
0
(338,770)
(1,598,012)
182,767
182,767

2013
22,885
1,334,970
0
939,220
99,803
0
(300,993)
17,839

2014
17,839
1,440,996
0
966,530
99,803
0
(310,023)
82,479

2015
82,479
1,497,061
0
994,640
99,803
0
(319,323)
165,774

2016
165,774
1,497,115
0
1,044,372
99,803
0
(328,903)
189,811

78,268
(60,429)

161,088
(78,609)

165,773
1

174,062
15,749

182,765
2

182,765
2

Municipal Court
14
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

5 YR
Summary

2013

2014

2015

2016

2017

0
514,000
644,130
0
130,130
0
0
0
0

0
514,000
657,013
0
143,013
0
0
0
0

0
514,000
670,153
0
156,152
0
0
0
0

0
514,000
683,556
0
169,556
0
0
0
0

0
514,000
697,227
0
183,227
0
0
0
0

0
2,570,000
3,352,078
0
782,078
0
0
0
0

Municipal Court Enhancement
15
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

12

2013
32,000
40,000
72,000
0
0
0
0
0

0
40,000
40,000
0
0
0

0
40,000
40,000
0
0
0

0
40,000
40,000
0
0
0

0
40,000
40,000
0
0
0

5 YR
Summary
32,000
200,000
232,000
0
0
0

0
0

0
0

0
0

0
0

0
0

2014

2015

2016

2017

Police Grants
24
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal

5 YR
Summary

2013

2014

2015

2016

2017

0
357,000
408,000
0
51,000
0

0
364,140
416,160
0
52,020
0

0
371,423
424,483
0
53,060
0

0
378,851
432,973
0
54,122
0

0
386,428
441,632
0
55,204
0

0
1,857,842
2,123,248
0
265,406
0

0
0

0
0

0
0

0
0

0
0

0
0

0
959,500
1,061,574
0
102,073
0
0
0
0

5 YR
Summary
47,000
4,797,500
5,103,758
0
259,258
0
0
0
0

Reserve
Ending Balance

Home Rehab
30
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

2013
47,000
959,500
980,730
0
0
25,770

2014
25,770
959,500
1,000,345
0
15,075
0

0
25,770

0
0

2015

2016

0
959,500
1,020,351
0
60,851
0
0
0
0

2017

0
959,500
1,040,759
0
81,259
0
0
0
0

CDBG
31
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

13

2013

2014

2015

2016

5 YR
Summary

2017

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

Debt Service
5 YR
2017
Summary
234,000
74,000
2,140,000
10,700,000
2,100,000
10,500,000
0
0
0
0
274,000
274,000

41
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal

2013
74,000
2,140,000
2,100,000
0
0
114,000

2014
114,000
2,140,000
2,100,000
0
0
154,000

2015
154,000
2,140,000
2,100,000
0
0
194,000

2016
194,000
2,140,000
2,100,000
0
0
234,000

Reserve
Ending Balance

267,500
(153,500)

267,500
(113,500)

267,500
(73,500)

267,500
(33,500)

267,500
6,500

2016

2017

267,500
6,500

Capital Streets
56
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal

2013

Reserve
Ending Balance

2014

2015

5 YR
Summary

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

Capital Park Improvement
65
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

14

2013

2014

2015

2016

5 YR
Summary

2017

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

Capital General
58
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

2013
5,000
0
0
0
0
5,000

2014
5,000
0
0
0
0
5,000

2015
5,000
0
0
0
0
5,000

2016
5,000
0
0
0
0
5,000

0
5,000

0
5,000

0
5,000

0
5,000

5 YR
2017
Summary
5,000
5,000
0
0
0
0
0
0
0
0
5,000
5,000
0
5,000

0
5,000

DIF Municipal Facilities
66
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

2013

2014

2015

2016

5 YR
Summary

2017

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

DIF Parks & Rec
65
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

15

2013
500
0
0
0
0
500

2014
500
0
0
0
0
500

2015
500
0
0
0
0
500

2016
500
0
0
0
0
500

0
500

0
500

0
500

0
500

5 YR
2017
Summary
500
500
0
0
0
0
0
0
0
0
500
500
0
500

0
500

DIF Fire
67
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal

2013

Reserve
Ending Balance

2014

2015

2016

5 YR
Summary

2017

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0
0
0
0
0

0
0

0
0

0
0

0
0

0
0

0
0

DIF Police

0
0
0
0
105,000
105,000

2014
105,000
0
0
0
0
105,000

2015
105,000
0
0
0
0
105,000

2016
105,000
0
0
0
0
105,000

5 YR
2017
Summary
105,000
0
0
0
0
0
0
0
0
105,000
105,000
105,000

0
105,000

0
105,000

0
105,000

0
105,000

0
105,000

5 YR
2017
Summary
1,000
1,000
0
0
0
0
0
0
0
0
1,000
1,000

68
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal

2013

Reserve
Ending Balance

0
105,000

Special Projects
73
Beginning Balance
Revenues (1)
Expenditures (2)
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

2013
1,000
0
0
0
0
1,000

2014
1,000
0
0
0
0
1,000

2015
1,000
0
0
0
0
1,000

2016
1,000
0
0
0
0
1,000

0
1,000

0
1,000

0
1,000

0
1,000

(1) Revenues flat based on FY 12 budget
(2) Expenditures increased by 2% per year. Base year = FY 12 budget
Water/Sewer and Sanitation data from Red Oak study

16

0
1,000

0
1,000

Citywide Totals
Citywide Total
Beginning Balance
Revenues (1)
Expenditures (2)
Debt Service
G.O. Bond
Proceeds
Bond Proceeds
Capital
Transfers In/(Out)
Subtotal
Reserve
Ending Balance

2013
6,970,689
33,597,391
29,425,856
3,155,866

2014
15,771,301
34,738,840
30,108,356
3,263,359

2015
10,284,878
35,995,940
30,864,444
3,616,284

2016
11,610,878
37,326,622
31,823,037
3,670,854

2017
8,966,679
38,738,837
32,683,159
3,896,785

5 YR
Summary
6,970,689
180,397,630
154,904,852
17,603,148

8,500,000
8,005,943
8,721,000
0
15,771,301

0
3,461,002
10,314,550
0
10,284,878

0
4,272,594
4,461,805
0
11,610,878

0
2,703,170
7,180,100
0
8,966,679

0
3,001,622
4,195,000
0
9,932,195

8,500,000
21,444,331
34,872,455
0
9,932,195

7,349,139
8,422,162

8,463,903
1,820,975

9,343,962
2,266,916

9,921,272
(954,593)

10,502,437
(570,242)

10,502,437
(570,242)

Total Expenditures by Funding Source
Source

FY 12/13

FY 13/14

G.O. Bonds

$ 6,000,000

$ 2,500,000

Bonds

0

3,000,000

0

0

Fees

510,000

1,100,000

900,000

Fees/Bonds

2,000,000

3,300,000

Fund Balance

211,000

Taxes

Total

17

FY 14/15
$

FY 15/16
0

$

FY 16/17
0

$

TOTAL
REQUESTED

FY 17+
0

$

0

$ 8,500,000

0

0

3,000,000

3,250,000

3,350,000

0

9,110,000

3,300,000

3,300,000

200,000

200,000

12,300,000

442,100

363,610

630,100

610,000

8,474,600

10,567,055

0

35,000

0

0

35,000

0

70,000

$ 8,721,000

$ 10,377,100

$ 4,563,610

$ 7,180,100

$ 4,195,000

$ 8,674,600

$

43,547,055

18

19

Fund #
10
10
10
10
10
10
21
21
21
53
53
53
53
53
53
54
54
54
54
54
54
54
54
54
54

20

Dept
Fire
Fire
IT
Police
Police
Recreation
HURF
HURF
HURF
Water
Water
Water
Water
Water
Water
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer
Sewer

Funding
Taxes
Fund Balance
Fund Balance
Bonds
Fund Balance
G.O. Bonds/Bonds
Fund Balance
Fund Balance
Fund Balance
Fees/Bonds
Fees
Fees
Fees
Fees
Fees
Fees/Bonds
Fees/Bonds
Fees/Bonds
Fees
Fees/Bonds
Fees
Fees
Fees/Bonds
Fees
Fees

Heart Monitors
Fire Hose Replacement
20 TB Data Storage System
Police Station Facility
Vehicle Replacement – Police
New YMCA Facility
Downtown Alley Paving
Northern Parkway Improvements
Citywide Traffic Signal Improvements
Citywide Water System Improvements
Water Meter Replacement Program
Water Master Plan
Water Miscellaneous Improvements
121st Road Improvements – Water
Varney Road Water Line - Dysart to El Mirage
Southern Sewer Extension/Lift
Citywide Drainage Improvements/Culverts
Wastewater System Improvements
Lower El Mirage Drainage Improvements
Wastewater Treatment Plant Improvements
Wastewater Master Plan
Railroad Sewer Crossing
WWTP Plant Expansion
Wastewater Miscellaneous Improvements
121st Road Improvements - Wastewater

Project

10

2014

6,000,000
7,682,050

Ending Balance

1,786,130

Transfers In/(Out)

Reserve

6,211,000

Capital

13,682,050

3,000,000

Bond Proceeds

Subtotal

8,500,000

G.O. Bond Proceeds

2,133,037

6,000,000

8,133,037

1,924,319

5,695,000

0

0

1,798,996

6,000,000

7,798,996

1,928,397

160,000

0

0

15,887,580 16,205,332 16,529,438

Expenditures (2)

8,133,037

2015

14,427,000 14,427,000 14,427,000

8,067,500 13,682,050

2013

Revenues (1)

Beginning Balance

21
7,145,282

2017

1,145,282

6,000,000

7,145,282

1,909,414

130,100

0

0

(156,466)

6,000,000

5,843,534

1,613,479

145,000

0

0

16,860,027 17,197,228

14,427,000 14,427,000

7,798,996

2016

(156,466)

6,000,000

5,843,534

9,161,738

12,341,100

3,000,000

8,500,000

82,679,604

72,135,000

8,067,500

5 YR Summary

Heart Monitors

Equipment
Buildings
Improvements

10

Fund

General
Fund

Funding
Source:

$35,000

FY 13/14

$70,000

$70,000

$35,000

Total

FY 16/17

TOTAL
REQUESTED

Heart monitors are used on virtually every emergency medical call. They’re
used to monitor heart rhythm, defibrillate, provide external pacemaker
capabilities, and monitor vital signs. The department currently has 3 heart
monitors ranging in age from 3 to 8 years old. Current industry standards are
to replace heart monitors every 5 - 8 years. One monitor is being replaced in
the current fiscal year.

Category:
Design
Land

22

Fire Hose Replacement

Category:
Design
Land
Equipment
Buildings
Improvements

Funding
Source:

General Fund

Fund

10

$16,000

FY 12/13

$36,100

$36,100

$20,100

Total

FY 15/16

TOTAL
REQUESTED

Fire hose is required to be tested annually and replaced every 10 years in
accordance with the National Fire Protection Association and Insurance Service
Organization standards. Each fire engine requires 1,650 feet of hose in various
sizes. Additionally, 600 feet of hose is required to be maintained in reserve,
equating to approximately 123 sections of hose that must be replaced at least
every 10 years due to wear and damage.

23

24

Equipment
Buildings
Improvements

Category:
Design
Land
10

Fund

General Fund

Funding
Source:

$45,000

$45,000

$45,000

Total

FY 12/13

TOTAL
REQUESTED

Replace Xiotech storage system. Current system reaches manufacturer end of
life in 2012. Storage Area Network replacement estimate of $45,000.
Replacement scheduled for FY 12/13.

20 TB Data Storage System

Police Station Facility

Buildings
Improvements

24
GO Bonds

GO Bonds

Fund
24

24

Funding
Source:
GO Bonds

FY 12/13
$500,000

$5,000,000
$0
$6,000,000

$5,000,000
Total

TOTAL
FY 13/14
REQUESTED
$500,000
$0
$500,000
$500,000

The City plans to construct a new 18,000 SF police station facility on land
designated for City use next to an existing city park. Cost includes design,
construction, site improvements and furnishings. (no land acquisition cost is
included). The energy efficient facility would house all operations of the Police
Department, including Administration, Patrol, and Investigations, evidence
storage, records management and storage, modern IT infrastructure, a
community meeting room and a public lobby.

Category:
Design
Land
Equipment

25

Police Vehicle Replacement

Improvemen
t

Equipment
Buildings

Category:
Design
Land

10

Total

General
Fund $150,000 $160,000 $160,000 $110,000 $110,000

$690,000

$690,000

Funding
TOTAL
Fund Source: FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 REQUEST

The request for vehicle replacement for the next five years allows for the
replacement of two (2) marked and (2) unmarked police vehicles each of the
first 3 fiscal years. FY 15/16 and FY16/17 would be for marked vehicles only. By
staggering the replacement of the fleet, this will enable a purchase option to
keep all the vehicles from reaching the end of their economic and safety life
cycle during the same year. Each marked police vehicle averages approximately
14,000 miles per year.

26

New YMCA Facility

10

10
10

Equipment

Buildings
Improvements

Fund

Design
Land

Category:

GO Bonds/
Bonds
GO Bonds/
Bonds

Funding
Source:
GO Bonds/
Bonds

$4,950,000
$0
$5,500,000

Total

$350,000

$200,000
$0

$4,950,000

$350,000

$200,000

FY 12/13

TOTAL
REQUESTED

The City, in partnership with the YMCA, plans to construct a new YMCA facility
with pool. The facility will be located adjacent to Gateway Park on
approximately 5 acres. Cost includes design, construction, site improvements and
furnishings. (no land acquisition cost is included).

27

21

234,720

0

Reserve

Ending Balance

234,720

0

Transfers In/(Out)

Subtotal

-

Capital

1,365,780

Expenditures (2)

500

1,600,000

2013

Revenues (1)

Beginning Balance

28
222,074

0

222,074

0

219,550

1,393,096

1,600,000

234,720

2014

299,312

0

299,,312

0

101,805

1,420,958

1,600,000

222,074

2015

114,290

0

0

50,065

500,000

1,449,377

1,600,000

299,312

2016

0

0

0

0

378,364

500,000

1,478,364

1,600,000

2017

0

0

0

428,429

1,321,355

7,107,574

8,000,000

500

5 YR Summary

Downtown Alley Paving
East & West of El Mirage Rd

Category:1
Design
Land
Equipment
Buildings
Improvements

Funding
Source:

HURF Fund

Fund

21

TOTAL
FY 12/13 FY 13/14 REQUESTED
$0
$0
$0
$0
$157,000
$157,000
Total
$157,000

The City plans to existing dirt alleys located throughout the City. Cost includes
design and construction. Total project cost is estimated at $660,000 with Federal
CMAQ grant funding totals $503,000. The remaining costs are local match.
ADOT to award project and complete construction administration as a federal
aid project.

29

Northern Parkway Improvements

Improvement

Category:
Design
Land
Equipment
Buildings

21

HURF
Fund

FY 17+

Total

$500,000 $500,000 $8,474,600

Funding
Fund Source: FY 15/16 FY 16/17

$9,474,600

$9,474,600

TOTAL
REQUESTED
$0
$0
$0
$0

Northern Avenue is to be widened into an expressway/parkway configuration.
Northern Parkway is to be widened as a road of regional significance. Costs
include Design Concept Report, design, ROW acquisition, and construction
shared between project partners El Mirage, Glendale, Peoria, Maricopa County,
and MAG. Regional funding extends beyond the current five year CIP.

30

Citywide Traffic Signal Improvements

Category:1
Design
Land
Equipment
Buildings
Improvements

Funding
Source:

HURF Fund

Fund

21

TOTAL
FY 13/14 FY 14/15 REQUESTED
$0
$0
$0
$0
$62,550 $101,805
$164,355
Total
$164,355

This project consists of the design, pavement, and signalization improvements at
various arterial traffic signal locations throughout the City to improve
computerized signal control, closed circuit video, pedestrian control, signage,
signal preemption, and signal coordination with adjoining agencies. Federal
CMAQ Grant Funds total $383,495. The remainder of costs are the local match.
ADOT to award project and complete construction administration as a federal
aid project.

31

53

2014

2015

850,000

Capital

1,050,000

2,104,246

1,200,568

2,245,561

5,485,208

2,750,000

2,506,144

5,887,967

2,522,922

2,250,000

2,696,308

6,176,541

2,661,799

12,007,226

Ending Balance

Reserve

1,688,972

2,554,811

3,106,513

930,561

(2,180,287) (2,888,645) (2,660,629) (2,175,952)

834,774

(105,818)

(422,166)

3,660,792

3,238,626

(1,345,513) (1,199,673)

2,059,838

Debt Service

5,208,740

1,399,428

10,859,617

Subtotal

4,963,009

Expenditures (2)

816,085

9,792,802

930,561

2017

(1,100,045) (1,133,046) (1,167,038) (1,202,049) (1,238,111)

945,050

Bond Proceeds

8,825,787

(105,818)

2016

Transfers In/(Out)

7,962,025

(1,279,696) (1,345,513) (1,199,673)

2013

Revenues (1)

Beginning Balance

32
(422,166)

3,660,792

3,238,626

(5,840,289)

8,100,568

11,612,097

27,721,465

8,345,284

49,447,457

(1,279,696)

5 YR Summary

Improvement

53

$450,000

Total

$450,000 $450,000 $450,000

$200,000

$2,000,000

$1,800,000

$0

$50,000

Buildings

$50,000

$0

$50,000

Equipment

$50,000

$0

53

FY 13/14

TOTAL
FY 14/15 FY 15/16 REQUEST

Land

Design

Fees
/Bonds

Funding
Fund Source: FY 12/13

These improvements consist of various water line improvements including
additional loops for improved water flow, additional valves and additional fire
hydrants as needed.

Category:

33

$0

Buildings

Total $1,250,000

$250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000

$0

Equipment

Fees

$0

Land

Improvement 53

$0

Design

Category:

TOTAL
Funding
Fund Source: FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 REQUEST

This project includes the replacement of 850 water meters annually to maintain a 12
year replacement schedule.

34

$150,000

$0

Improvements
Total

$0

$150,000

Buildings

$50,000

$0

$100,000

FY 13/14

Equipment

Fees

FY 12/13

$0

53

Fund

TOTAL
REQUESTED

Land

Design

Category:

Funding
Source:

This project will update the existing water master plan including distribution
and collection computer models to appropriately plan for future improvements
to the water systems.

35

Funding
Source:

Fees

Fund

53

$4,000,000
$4,000,000

Total

FY 16/17

$2,000,000 $2,000,000

FY 15/16

TOTAL
REQUESTED

These improvements consist of various water improvement projects that need
to be addressed throughout the year and are not budgeted for elsewhere.

Category:
Design
Land
Equipment
Buildings
Improvements

36

Improvements

53

Fees

$422,000
$450,568

$422,000
Total

$0

Buildings

$28,568
$0

$28,568

Equipment

Fees

$0

53

FY 14/15

TOTAL
REQUESTED

Land

Design

Fund

Funding
Source:

The City plans to install new paving, curb and drainage improvements along
121st Road adjacent to the existing WWTP facility (1300 feet). Cost includes
design and construction.

Category:

37

Improvements

53

Fees

$200,000
$250,000

$200,000
Total

$0

Buildings

$50,000
$0

$50,000

Equipment

Fees

FY 13/14

$0

53

Fund

TOTAL
REQUESTED

Land

Design

Category:

Funding
Source:

This project includes the design and construction costs to provide
approximately 1,000 feet of a new 8” water line to provide adequate looping and
flow in this area.

38

54

2,065,407

Expenditures (2)

168,597

Reserve

2,762,338

2,930,935

Subtotal

Ending Balance

(671,222)

1,660,000

Transfers In/(Out)

Capital

996,225

4,060,893

Bond Proceeds

Debt Service

4,262,896

0

Revenues (1)

2013

2,435,116

346,343

2,781,459

(691,358)

3,350,000

1,059,310

2,121,142

2,644,917

4,427,417

2,930,935

2014

2,791,237

355,878

3,147,115

(712,099)

2,999,432

1,270,920

2,179,213

2,873,166

4,654,154

2,781,459

2015

(17,672)

373,197

355,525

(733,463)

3,800,000

1,064,907

2,284,007

180,248

4,910,539

3,147,115

2016

(109,611)

391,380

281,769

(755,466)

1,300,000

1,100,674

2,394,002

339,823

5,136,563

355,525

2017

(109,611)

391,380

281,769

(3,563,608)

13,109,432

5,492,036

11,043,771

10,099,047

23,391,569

0

5 YR Summary

Sewer Fund
Estimated Revenues & Expenditures

Beginning Balance

39

Funding
Source:
Fees/Bonds

Fees/Bonds

Fund
54

54

$1,500,000
Total

FY 12/13

$0
$0
$0
$0
$1,500,000
$1,500,000

TOTAL
REQUESTED

This project includes the design and construction costs to provide a wastewater
collection primary line to the southern portion of the City where no central
wastewater system exists. This project will include 1.2 miles of gravity sewer
and a parallel force main along El Mirage Road from Olive to Northern. A lift
station is planned between Northern and Olive to send collected wastewater to
the existing WWTP at Peoria and 121st. Gravity sewer and force main are
estimated at $100/lf each to construct plus design and lift station costs.

Southern Sewer & Lift Extension

Category:
Design
Land
Equipment
Buildings
Improvements

40

$500,000

$500,000

$1,500,000
$1,500,000

$500,000
Total

$0

Buildings

Improvements

$0

Equipment

Fees
54 /Bonds

$0

FY 15/16

Land

FY 14/15

$0

FY 13/14

TOTAL
REQUESTED

Design

Funding
Fund Source:

These improvements are for the design and construction of various drainage
improvements throughout the City.

Citywide Drainage Improvements

Category:

41

42

Improvements

53

$100,000

$100,000

$300,000
$300,000

$100,000
Total

$0

Buildings

Fees
/Bonds

$0

TOTAL REQUEST

Equipment

FY 15/16

$0

FY 14/15

Land

FY 13/14

$0

Fund

Design

Category:

Funding
Source:

This includes various sewer line collection systems improvements including the
refurbishing of existing manholes. To be completed on an as needed basis.

Wastewater System Improvements

43

Improvements

Category:
Design
Land
Equipment
Buildings
54

Fund

Fees

Funding
Source:

$500,000
Total

FY 12/13

$0
$0
$0
$0
$500,000
$500,000

TOTAL
REQUESTED

The City plans to improve existing drainage conditions along the Lower El
Mirage Wash from Dysart Road to El Mirage Road in partnership with the
Maricopa County Flood Control District. The project will include drainage
culvert enhancements at major road crossings, detention basin enhancements
at Cactus and El Mirage roads, and installation of multi-use recreational and
landscaping enhancements. Total project cost is estimated at $2,000,000 with
the City contributing $500k plus in-kind land/existing
excavation/improvements. Project to be led by Flood Control.

Lower El Mirage Drainage Improvements

Wastewater Treatment Plant Improvements

$200,000 $200,000 $200,000

$1,000,000
$1,000,000

$200,000 $200,000
Total

$0

Buildings

54

$0

Equipment

Improvement

$0

Land

Fees
/Bonds

$0

TOTAL
REQUEST

Design

Category:

Funding
Fund Source: FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17

This includes the design and construction costs to provide various improvements
to the Wastewater Treatment Facility. To be completed on an as needed basis.

44

Fund
54

Funding
Source:
Fees

Total

$150,000

TOTAL
FY 12/13 FY 13/14
REQUESTED
$100,000
50,000
$150,000
$0
$0
$0
$0

This project will update the existing wastewater master plan including
distribution and collection computer models to appropriately plan for future
improvements to the wastewater systems.

Wastewater Master Plan

Category:
Design
Land
Equipment
Buildings
Improvements

45

Railroad Sewer Crossing

Improvements

$50,000
$60,000

$50,000
Total

$0

Buildings

$10,000
$0

$10,000

Equipment

Fees

$0

54

FY 12/13

Land

Design

Fund Funding Source:

TOTAL
REQUESTED

Sewer Crossing of Santa Fe Lane and BNSF Railroad tracks for future
connection of Cory's Plaza Shopping area to sewer system. Plaza is currently
serviced by cesspools.

Category:

46

Improvements

54

Bonds

$5,500,000
$6,000,000

$1,500,000 $2,000,000 $2,000,000
Total

$0

Buildings

$500,000

$0

$500,000

Equipment

Bonds

$0

54

FY 14/15

TOTAL
FY 15/16 REQUESTED

Land

Design

Category:

Funding
Fund Source: FY 13/14

The project will increase plant capacity from 2.5MGD to 3.5MGD in accordance
with regulatory requirements.

Wastewater Treatment Plant Expansion

47

Funding
Source:

Fees

Fund

54

FY 16/17

$1,100,000
Total

FY 15/16

$1,000,000

$2,100,000
$2,100,000

TOTAL
REQUESTED

These improvements consist of various wastewater improvement projects that
need to be addressed throughout the year and are not budgeted for elsewhere.

Wastewater Miscellaneous Improvements

Category:
Design
Land
Equipment
Buildings
Improvements

48

121st Avenue Improvements
Wastewater Portion

Improvements

54

Fees

$186,867
$199,432

$186,867
Total

$0

Buildings

$12,565
$0

$12,565

Equipment

Fees

$0

54

FY 14/15

TOTAL
REQUESTED

Land

Design

Fund

Funding
Source:

The City plans to install new paving, curb and drainage improvements along
121st Road adjacent to the existing WWTP facility (1300 feet). Cost includes
design and construction.

Category:

49

FY2013 - FY2017 Capital Improvements Plan –

Glossary
Accrual Basis

A basis of accounting in which transactions are recognized at the
time they are incurred, as opposed to when cash is received or spent

Adoption

Formal action by the City Council to approve a document (Budget; Capital
Improvement Plan; etc.) for the fiscal year

Appropriation

Specific amount of monies authorized by the City Council for the
purposes of incurring obligations and acquiring goods and services

Assessed Valuation A value set upon real property by the County Assessor for the
purpose of levying property taxes
Base Budget

The ongoing expense for personnel, contractual services,
commodities, and the replacement of equipment to maintain service
levels previously established by the City Council

Bonds

A certificate of debt guaranteeing a payment of a specified amount
of money by a specified future date

Budget

Financial plan of estimated expenditures and anticipated resources
adopted for a specific period of time outlining a plan for achieving
Council goals and objectives

Capital Items

Any item with a purchase price exceeding $5,000

Capital Projects
Budget

50

The expenditures of revenues for major capital projects and items
such as city buildings, parks, acquisition of land, major street
construction and reconstruction, water and sewer lines and any other
project which adds to the capital assets or infrastructure of the City

Cash Basis

A basis of accounting in which transactions are recognized only
when cash is increased or decreased

CIP

Capital Improvement Plan

Contingency

Monies which have not been allocated to any specific purpose and
may only be utilized in conjunction with Council notification.

Capital Projects
Funds

Debt Service

This fund accounts for resources providing for the acquisition or
construction of all capital facilities and items
Principal and interest payments on borrowed funds such as bonds

Debt Service Funds Used to account for the accumulation of resources for, and the
payment of, general long-term debt, principal and interest
Encumbrance

Accounting concept that recognizes a commitment to expend
resources in the future

Enterprise Fund

Used to account for the business-type activities of a government.
These are activities which are financed and operated in a manner
where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general
public on a continuing basis be financed or recovered primarily
through user charges

Estimated Revenue The amount of projected revenue to be collected during the fiscal
year
Expenditure

Expenditure
Limitation

51

Represents a decrease in fund resources for the acquisition of goods
or services

An amendment to the Arizona State Constitution that limits annual
expenditures of all municipalities. The Economic Estimates
Commission sets the limit based upon population growth and
inflation.

F.T.E.

Full Time Equivalent – 2080 hours worked equates to 1.0 full time
equivalent position

Fiscal Year

Any period of twelve consecutive months that establishes the
beginning and the ending of financial transactions. For the City of
El Mirage this period begins July 1 and ends June 30

Fund

A set of self-balancing accounts that record revenues and
expenditures associated with specific activities

Fund Balance

Carry over funds due to actual revenues exceeding actual
expenditures

General Fund

The fund used to measure all financial transactions of the
municipality except those required by law or agreement to be
accounted for in another fund. The general fund is the primary
operating fund of the city.

General Obligation Type of bond backed by full faith and credit of the City.
(G.O.) Bond
Grant

A contribution by the State or Federal government or other
organization to support a particular function.

Highway User
Revenue Fund
(HURF)

This revenue source consists of state taxes collected on gasoline,
vehicle licenses, and a number of other additional transportation
related fees. These funds must be used for street and highway purposes

Infrastructure

Facilities on which the continuance and growth of a community
depend on such as roads, water lines, sewers, public buildings,
parks, airports, etc

Intergovernmental Revenue received from other governmental agencies (e.g., State
Revenue (Shared) Sales Tax, State Income Tax, gasoline tax, motor vehicle license)

52

Long Term Debt

Debt with a maturity of more than one year after the date of issuance

Maintenance and
Operation (M&O)
Costs

The day-to-day operating and maintenance cost of a municipality
including such things as personnel, gas, electric utility bills,
telephone expense, reproduction costs, postage and vehicle
maintenance

Objectives

A desired outcome that is measurable and that can be achieved
within a specific time frame

Operating Budget

A budget for the delivery of ongoing City services, to include
expenditures such as personal services, contractual services,
commodities, and operating capital items

Primary Property
Tax

A limited tax levy used for general government operations. State
statute restricts the total levy to a 2% annual increase plus an
increase for any new construction and / or annexation

Property Tax Rate

The amount of tax levied for each $100 of assessed valuation

Reserves

Money that has been set aside in the event of revenue shortfalls

Resources

Total monies available for appropriation purposes to include
revenues, fund balances, transfers and other financing services (i.e.,
bond proceeds)

Revenue Bond

Bonds that are backed by revenues from a specific system (i.e.,
Water and Sewer Revenue Bonds are payable from water and sewer
revenues)

Revenue

Resources achieved from taxes, user charges/fees, and other levels
of government

ROW

Right of Way

Secondary Property Voter approved tax levy which can only be used to retire general
Tax
bonded debt obligations

53

Special Revenue
Funds

Used to record the receipt of funding from specific revenue sources
(other than special assessments, trusts, or major capital projects) that
are legally restricted to expenditure for specific purposes

Tax Levy

The total amount to be raised by general property taxes for purposes
specified in the Tax Levy ordinance

Transfer

An inter-fund transaction where one fund contributes resources to
another fund where the resources are expended