Fiscal Year 2015-2016 Adopted Budget The Height of Desert Living The Government Finance Officers Association of the United States and Canada (GFOA) presented the award of Distinguished Budget Presentation to the Town of Fountain Hills, Arizona, for its annual budget for the fiscal year beginning July 1, 2014. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a: 1) Policy Document, 2) Financial Plan, 3) Operations Guide, and 4) Communications Device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we will submit it to GFOA to determine its eligibility for another award. 2 The Height of Desert Living Table of Contents TABLE OF CONTENTS Page INTRODUCTION This section will give the reader a brief overview of the budget process. The budget message from the Town Manager will summarize the goals of the Town Council and how the budget will aid in the accomplishment of those goals. Also provided here is a brief overview of the Town as well as information about the Town Councilmembers. Budget Message 7 Community Profile 20 Town Council 32 FINANCIAL OVERVIEW This section provides a summary of the financial policies used by the Town and incorporated into the budget, budget highlights, a detailed discussion of the revenues and expenditures of the Town and ends with an overview of the budget process. Financial Overview & Policies 43 Budget Highlights 77 Revenue Summary 93 Expenditure Summary 110 Budget Process & Schedule 117 OPERATING BUDGETS This section begins with an organization chart of the Town and then details all departments and divisions, missions, goals, and expenditures by programs and line items. Performance measures, accomplishments, and objectives are provided within each department section. Operating Budgets 125 Organization Chart 126 Mayor & Town Council 127 Municipal Court 134 Administration 142 Town Manager 150 Town Clerk 154 Human Resources/Risk Management 158 The Height of Desert Living 3 Table of Contents TABLE OF CONTENTS (cont.) Page Finance 162 Information Technology 166 Economic Development (General Fund) 170 Legal Services 171 Development Services 174 Building Safety 182 Code Compliance 186 Engineering 189 Facilities 193 Mapping & Graphics 198 Planning 201 Community Services 205 Community Center 214 Parks 218 Recreation 225 Senior Services 230 Law Enforcement 234 Fire & Emergency Medical 240 SPECIAL REVENUE FUNDS This section presents the special revenue funds of the Town. Fund expenditures are detailed here, similar to the information presented in the Operating Budgets section. Special Revenue Funds 4 247 Streets Division-Highway User Revenue Fund 248 Excise Tax Funds 256 Downtown Strategy Fund 258 Economic Development Fund 261 Tourism Fund 266 Environmental Fund 269 Cottonwoods Maintenance District 273 The Height of Desert Living Table of Contents TABLE OF CONTENTS (cont.) Page DEBT SERVICE FUNDS This section presents a summary of the various debt service funds of the Town and Tax Levy and Tax Rate information. Debt Service Funds Summary of Tax Levy and Tax Rate Information 276 282 CAPITAL IMPROVEMENT PROGRAM This section details the Town’s Capital Improvement Program, definitions, a summary, and details of each project. Capital Improvement Program 285 Capital Projects Summary 291 Capital Projects Information Sheets 299 Facilities Replacement Fund 335 VEHICLE REPLACEMENT PROGRAM This section presents policy and procedures of the vehicle replacement program as well as interfund charges. Policy & Procedure 338 Interfund Charges 343 SCHEDULES This section presents various information not found elsewhere in this budget document. Comprehensive Fee Schedule 345 Schedule of Authorized Positions 367 Pay Plan 370 Resolution 2015-13 373 Glossary 376 Acronyms 390 The Height of Desert Living 5 Budget Message 6 The Height of Desert Living Budget Message BUDGET MESSAGE June 4, 2015 Honorable Mayor and Town Council: I am pleased to submit the operating budgets for the Town of Fountain Hills for the fiscal year beginning on July 1, 2015 and ending June 30, 2016 (FY15-16). This budget is balanced and designed to convey to the public a message that articulates priorities and issues for the upcoming fiscal year. Although each fund should be viewed individually, the Town’s proposed total budget, including all funds is $37.9M. It is important to note that the budget includes the use of one-time resources, such as one-time accumulated reserves and grant funds. These funds cannot be relied upon for on-going operations of the Town. Department Directors and Division Supervisors, Finance staff, and the Town Manager are actively involved in budget preparation. Primary focus is placed on the General Fund (operating fund) which supports core services. Five-year Revenue and Expenditure Forecast The challenges that were faced by staff in balancing the proposed budget for FY1516 will only increase over the coming years. The Town has worked diligently to pare down expenditures while preserving the core services and amenities that make Fountain Hills a desirable place to live. The Town is projected to face budget deficits over the next four years that will make that task increasingly more difficult, as depicted in the following chart: FY2016-2020 Projected General Fund Revenues and Expenditures $17.0 $15.0 $13.0 $11.0 $9.0 $7.0 $5.0 FY15-16 FY16-17 OPERATING EXPENDITURES FY17-18 FY18-19 FY19-20 OPERATING REVENUE The Height of Desert Living 7 Budget Message Primary funding issues facing the Town of Fountain Hills include:         Increased costs for maintenance, repair and/or replacement of aging infrastructure (roads, buildings, parks, the Fountain, etc.) Dependence upon State Shared revenues to fund operating expenditures Dependence upon economically volatile local sales tax to fund operating expenditures Decreased proportionate share of State Shared revenues due to increased population of surrounding communities combined with negligible population growth or decreased population in Fountain Hills Lack of a growing, sustainable, and diversified revenue base to fund ongoing operating costs Potential state legislation impacting revenues, e.g., sweeping of State Shared revenue or unfunded mandates Retaining adequate human capital to maintain current service levels Public safety costs as an increasing proportion of total expenditures, resulting in less funding for other core services One of the chief roles of government is to provide for the safety of its citizens. The citizens of Fountain Hills receive great value from the Town’s contracts for public safety with Maricopa County Sheriff’s Office and Rural/Metro Fire Department. Town funds that are expended for the public safety services provided under these contracts are undeniably high quality and cost efficient. However, the fact remains that public safety costs (albeit very valid) represent an ever-increasing proportion of the Town’s total expenditures. During the period from FY01-02 through FY14‑15, Town total General Fund expenditures increased 25.7%, while public safety costs increased 54.2%, leaving reduced funding to pay for all other core services. Said another way, in FY01-02 the Town’s total General Fund expenditures were $10.8M. Thirteen years later, in FY14‑15, the Town’s total expenditures had increased by $3.1M, to a total of $13.9M; public safety accounted for $2.4M of the $3.1M increase. In essence, this means that by FY14-15, the revenue available for the remainder of the Town’s core services had increased by only $400K. In FY1516, public safety costs now represent 51.8% of the General Fund. 8 The Height of Desert Living Budget Message in millions of dollars The chart below demonstrates the proportion of total Town expenditures relative to public safety costs. (Note: Town General Fund expenditures peaked in FY0809.) The problem lies not in total public safety costs to the Town, which are fair and reasonable, but rather in the lack of a growing, sustainable, and diversified revenue base. In order to provide the core services and amenities that the residents of Fountain Hills expect, new sources of revenue must be found in the near future. The Town relies primarily on two main sources of revenue for operations: (1) State Shared revenues (sales, income and vehicle license taxes distributed proportionately by the State based on population); and (2) local sales tax. Combined, these two sources contribute 88% of the General Fund (35% and 53% respectively). Unfortunately, State Shared revenues are subject to appropriation by the State. The State has projected that shared revenues will exceed the prior year by a modest amount. Each year, there is pressure on the State legislature from outside sources to change the allocation formula which threatens to reduce the Town’s proportionate share. The Height of Desert Living 9 Budget Message The chart below demonstrates that overall local sales tax collections now reflect a modest increase over FY09-10 levels: The following chart demonstrates how total building permits have declined over the past fifteen years, and are over 70% below the record number issued in 2005. HISTORICAL BUILDING PERMIT ACTIVITY 2000 Through 2014 Duplex 10 YEAR Single Family 2000 2001 Multi-Family Total Dwelling Commercial Units Other Bldg. Total Units Bldg. Total Units 354 23 52 20 91 497 45 725 269 3 6 4 37 312 36 567 2002 143 2 4 4 27 174 30 571 2003 145 0 0 3 17 162 20 662 2004 176 8 16 24 212 404 55 564 2005 303 22 44 20 146 493 35 697 2006 220 2 4 4 20 244 44 639 2007 70 0 0 3 18 88 58 408 2008 33 0 0 0 0 33 62 489 2009 5 1 2 0 0 7 20 328 2010 11 0 0 0 0 11 18 366 2011 7 0 0 0 0 7 17 319 2012 6 0 0 0 0 6 20 376 2013 14 0 0 0 0 14 18 386 2014 27 1 2 5 13 42 20 391 15 Year Total 1783 62 130 87 581 2494 498 7488 15 Year Avg 118.9 4.1 8.7 5.8 38.7 166.3 33.2 499.2 The Height of Desert Living Budget Message Core Services Budget In developing the proposed budget, staff focused on a review of services delivered by the Town, increased scrutiny of expenditures, and prioritization of programs to be funded with limited resources. This proposed budget provides the following core services to Town citizens from the funding sources listed: Public Safety Administration Development Services Community Services Excise Tax Funds Downtown/ED/Tourism Special Revenue Funds Debt Service Capital Funds FY14-15 FY15-16 Funding Source $ 6,826,729 2,465,174 4,491,709 2,368,520 $ 7,185,767 2,767,956 4,646,750 2,260,574 General Fund General Fund General Fund General Fund 2,251,195 1,373,654 2,008,335 23,054,273 $ 44,839,589 1,015,908 2,378,899 3,027,313 14,664,106 $ 37,947,273 Excise Tax Special Revenue Debt Service CIP Capital Improvement Program The Town remains committed to funding one-time capital projects with one-time revenue sources. The five-year capital improvement program, which represents an investment in public facilities and infrastructure, totals $14.3M in FY15-16, a 35.8% decrease from last fiscal year. The Town also capitalizes on grants and other funding opportunities to complete projects. The Height of Desert Living 11 Budget Message 12 The Height of Desert Living Budget Message The Height of Desert Living 13 Budget Message Strategic Planning Goals and Operational Priorities Following discussion at the Council Retreat held on January 29, 2015, the Town Council adopted the Strategic Planning Goals and Operational Priorities for FY1516 at the February 19, 2015, Council meeting. Strategic Planning Goals FY2015-16 C3 Solicit Public/Stakeholder Feedback I6 Adequate infrastructure and amenities for downtown development CR4 Implement communications plan for civic involvement I2 Develop reliable funding source for infrastructure maintenance CR6 Evaluate Customer Satisfaction on regular basis EV6 Identify slate of economic development tools and strategies CR7 Communicate the Role of Local Government EV4 Promote retention, expansion and relocation of Quality Businesses EV3 Promote a mixed use core This proposed budget provides for incremental implementation of the following Strategic Planning Goals and Operational Priorities. Strategic Planning Goals FY15-16      14 C3 – Genuinely solicit and consider public and stakeholder feedback as part of the decision-making process CR4 – Implement a comprehensive communications plan to encourage informed citizen participation in civic life CR6 – Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements CR7 – Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices EV3 – Promote a mixed use core where residents can live, work, learn and play in an urban village setting, as depicted in the Downtown Area Specific Plan (Downtown Vision Master Plan) The Height of Desert Living Budget Message     EV4 – Promote retention, expansion and relocation of quality businesses EV6 – Identify a slate of economic development tools and strategies (including tax incentives, fee abatements, etc.) to stimulate economic growth I2 – Lower reliance on State revenues by developing a locally controlled, reliable funding source for infrastructure maintenance I6 – Coordinate closely with downtown development efforts to ensure adequate infrastructure is planned and amenities identified and programmed Operational Priorities FY15-16 Pavement Management Program Environmental Fee Economic Development Plan Rural/Metro Fire Station #2 Contract Negotiations Saguaro Blvd Project Solid Waste Services Negotiations/RFP Operational Priorities FY15-16        Pavement Management Program – Maintenance Plan expanded with Asphalt Replacement Plan Economic Development Plan implementation Fire Services contract negotiation Solid Waste contract negotiation Completion of Saguaro Boulevard reconstruction project Relocation of Fire Station #2 (site yet to be determined) Environmental Fee implementation The Height of Desert Living 15 Budget Message Budget Assumptions          Continued new reality Adherence to State-imposed Expenditure Limitations Law will limit the Town’s ability to budget proposed capital projects Revenue projections are determined using both a trend analysis formula, as well as a flat percentage increase, but are estimates Little or no change is reflected in the distribution of State Shared revenues Existing levels of service are maintained, with no new programs and no new employee positions Annual debt service payment for McDowell Mountain Preserve bonds is eliminated after July 1, 2016 An inflation factor of 2.5% to 3.5% has been added to existing budgets for Administration, Development Services and Community Services departments in future years The law enforcement contract with Maricopa County Sheriff’s Office has been budgeted at an increase of 10.0% The fire services contract with Rural/Metro Corporation is projected at 3% increase for FY15-16 and beyond The following chart provides General Fund projections through FY19-20: Five-year Budget Projection FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 REVENUES Intergovernmental Permits, Licenses, Fees Building Revenue Local Taxes $ 4,892,167 1,162,911 531,021 7,317,367 $ 5,011,855 1,157,285 647,335 7,463,263 $ 5,134,593 1,182,459 648,648 7,634,272 $ 5,260,460 1,205,452 683,761 7,771,098 $ 5,389,540 1,230,582 683,761 7,923,262 Total Revenues $ 13,903,466 $ 14,279,738 $ 14,599,972 $ 14,920,771 $ 15,227,145 Mayor & Town Council Administration Municipal Court Development Services Community Services Public Safety (Police & Fire) $ $ $ $ $ Total Expenditures $ 13,903,466 $ 14,651,698 Surplus/(Deficit) $ $ EXPENDITURES 16 80,084 2,296,210 277,107 1,803,723 2,260,575 7,185,767 - 82,086 2,347,760 284,035 1,848,816 2,723,590 7,365,411 84,138 2,358,954 291,136 1,895,037 2,762,718 7,549,547 $ 14,941,530 (371,960) $ $ 15,496,421 (341,558) $ The Height of Desert Living 87,083 2,483,018 301,326 1,961,363 2,849,850 7,813,781 90,131 2,521,423 311,872 2,030,011 2,860,508 8,087,264 $ 15,901,209 (575,650) $ (674,064) Budget Message Fund Balances During FY11-12, the Town amended the existing financial policy on the classification of fund balance in the annual financial reports; the Resolution created five new classifications of governmental fund balances as required by the Governmental Accounting Standards Board (GASB) Statement No. 54. GASB has found that the usefulness and value of fund balance information that was provided is significantly reduced by misunderstandings regarding the message that it conveys, and the inconsistent treatment and financial reporting practices of governments. In order to improve how fund balance information is reported and enhance its decisionusefulness, GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. The overall principal and goal of GASB Statement No. 54 was to report governmental fund balances based on a hierarchy that shows, from the highest to the lowest, the level or form of constraints on fund balance, and accordingly, the extent to which governments are bound to honor them:  Nonspendable fund balance—Includes amounts either not in spendable form or legally or contractually required to be maintained intact. This amount includes inventory, prepaids, and non-current receivables such as long-term loan and notes receivable and property held for resale (unless the proceeds are restricted, committed or assigned).  Restricted fund balance—Includes amounts that are either (1) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or (2) imposed by law through constitutional provisions or enabling legislation. Restricted fund balance means “restricted net assets” as defined in the government-wide Statement of Net Assets, GASB Statement No. 34, as amended by GASB Statement No. 46.  Committed fund balance—Includes amounts that are committed for specific purposes by formal action of the Town Council. Amounts classified as “committed” are not subject to legal enforceability like restricted fund balance; however, those committed amounts cannot be used for any other purpose unless the Town Council removes or changes the limitation by taking the same form of action it employed to previously impose the limitation. The action to commit fund balances must occur prior to year end; however, actual amounts can be determined in the subsequent period.  Assigned fund balance—Includes amounts that are intended by the Town to be used for specific purposes, but are neither restricted nor committed. Intent should be expressed by the Town Council itself or a subordinate high-level body or official possessing the authority to assign amounts to be used for specific purposes in accordance with policy established by the Town Council. The Height of Desert Living 17 Budget Message This assignment would include any activity reported in a fund other than the General Fund that is not otherwise restricted more narrowly by the above definitions. The Town is not allowed to assign balances that result in a residual deficit.  Unassigned fund balance—Includes any remaining amounts after applying categories above (amounts not classified as nonspendable, restricted, committed or assigned). Planned spending in the subsequent year’s budget would be included in the unassigned fund balance category. The General Fund is the only fund that will report a positive unassigned balance. The requirements in GASB Statement No. 54 are intended to improve financial reporting by providing fund balance categories and classifications that will be more easily understood. Elimination of the reserved component of fund balance in favor of a restricted classification will enhance the consistency between information reported in the government-wide statements and information in the governmental fund financial statements and avoid confusion about the relationship between reserved fund balance and restricted net assets. The fund balance classification approach now requires governments to classify amounts consistently, regardless of the fund type or column in which they are presented. As a result, an amount cannot be classified as restricted in one fund but unrestricted in another. The fund balance disclosure will give users information necessary to understand the processes under which constraints are imposed upon the use of resources and how those constraints may be modified or eliminated. The clarifications of the governmental fund type definitions will reduce uncertainty about which resources can or should be reported in the respective fund types. Distinguished Budget Presentation Award For the past 13 years the Town of Fountain Hills has been awarded the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award. This award is presented to government entities that meet certain criteria in the presentation of their budget. This Budget Message section is designed to provide the lay person with a broad view of the contents of the FY15-16 annual budget, its processes, issues and anticipated outcomes. 18 The Height of Desert Living Budget Message A Debt of Gratitude I would like to offer special thanks to the Mayor and Town Council, our numerous board and commission members, and our Town volunteers for their many hours of volunteer service without which the Town could not function in the fine manner it does. This volunteer core of more than 700 citizens provides the Town staff with a vast bank of knowledge about subjects that contribute to planning for the present and future of Fountain Hills. I would also like to thank the Town of Fountain Hills Department Directors and Division Supervisors for their diligence in preparing departmental budgets. The Directors and their staff attended several sessions with the Town Manager and Finance Division to justify programs, develop cost estimates, and answer questions. This team effort has resulted in a balanced budget that achieves the Council’s current goals and assists in planning for the future of Fountain Hills. Respectfully submitted, Ken Buchanan Town Manager The Height of Desert Living 19 Community Profile Community Profile 20 The Height of Desert Living Community Profile COMMUNITY PROFILE The Town of Fountain Hills is a master planned community established in 1970 by McCulloch Properties (now MCO Properties, Inc.). Prior to 1970, the area was a cattle ranch and part of one of the largest land and cattle holdings in Arizona. The land was purchased by Robert McCulloch in the late 1960s and the community designed by Charles Wood, Jr. (designer of Disneyland in southern California). One of the community’s most valuable assets is its natural beauty. Incredible views and natural desert terrain provide for a wide range of outdoor activities including hiking, biking, and golf. In fact, Fountain Hills contains some of the more challenging and picturesque golf courses in the State of Arizona. tallest man-made fountains. It serves as a focal point for the community and attracts thousands of visitors each year. The fountain, driven by three 600 horsepower (450kW) turbine pumps, sprays water at a rate of 7,000 gallons per minute though an 18-inch diameter cement lined steel pipeline. There is a three part, six inch nozzle that mixes air with the incoming water to form a unique jet stream. With all three pumps and under ideal conditions, the fountain reaches 560 feet (171m) in height, though in normal operation only two of the pumps are used, with a fountain height of around 330 feet (101m). When built, it was the world's tallest fountain and held that record for over a decade. The centerpiece of Fountain Hills is our beautiful fountain; one of the world's Fountain Hills is home to over 100 pieces of publicly displayed artwork throughout its downtown and at public buildings. Art is a significant part of the Town's heritage. The many fountains along the Avenue of the Fountains were the beginning of the public art collection. Bronze sculptures and fountains with community profile themes, ranging from the whimsical to the serious, dot The Height of Desert Living 21 Community Profile the streets and adorn the public buildings, plazas and parks. The collection also contains a wide variety of other art types and media, including paintings, stone, photography and metals. Residents and visitors are invited to wander the streets or take the “Art Walk” guided tour. Located on 13,006 acres of land, Fountain Hills is surrounded by the 3,500-foot McDowell Mountains and Scottsdale on the west, the Fort McDowell Yavapai Nation on the east, the Salt River Pima-Maricopa Indian Community on the south and the McDowell Mountain Regional Park on the north. The elevation is 1,575 feet at the fountain, 2,130 feet on Golden Eagle Boulevard, and is approximately 500 feet above Phoenix. Over the past twenty plus years, Fountain Hills has grown from 10,190 residents to a town of 22,489 in 2010. Although the rate of growth has slowed due to the lack of available land on which to build, the Town continues to attract residents who are building large custom homes to take advantage of the scenic vistas surrounding our mountain community. The Town offers a wide range of living accommodations, from small condo- minium complexes to large custom homes. Fountain Hills also offers recreational, cultural and retirement programs that address the needs and lifestyles of active families as well as older adults. The community consists of primarily residential property and open space (9,657 acres or 74%). Of the remaining land, 2,562 acres are developable, with 85 acres being zoned commercial (approximately .7%), 8 acres zoned industrial (.1%), and 1,521 acres are right-of-way/streets (12%). In 2006, Fountain Hills was named by Phoenix Magazine as the best place to live and was cited as "a welcome oasis on the outskirts of a metropolis." The magazine measured the quality of life in 22 Valley communities, including a statistical analysis of each community's population, income, home price, crime rate, miles to Sky Harbor Airport, and square feet of retail. The criteria used by the magazine in this ranking are similar to the priorities established in the Town's Strategic Plan. The volunteer spirit and high level of involvement of the citizens and business representatives were highlighted. Fountain Hills has also earned a top accolade from Business Week maga- 22 The Height of Desert Living Community Profile zine. In its February, 2009 online edition, Fountain Hills was named the “Best Affordable Suburb” in all of Arizona. The magazine evaluated suburbs on a variety of factors but weighted affordability most heavily. They also considered lifestyle (short commutes, clean air, low crime, good weather, and green space), the quality of schools, and the strength of the local economy. None of the places evaluated had populations of more than 60,000 or less than 5,000. Only one suburb per state was selected. people per square mile, or 1.73 people per acre. Fountain Hills’ low population density is a major reason it is such a desirable place to live. Unlike other regions of the Valley, one can dine, play, and commute, without congestion. Fountain Hills’ land is currently developed at an average density of 1.4 dwelling units per acre for single family homes and 6.9 units per acre for multi-family housing. At the end of the year, there were 1,001 vacant single family lots and 59 vacant multi-family lots. Based upon 2010 population, Fountain Hills has an average of 1,106.7 The Height of Desert Living 23 Community Profile Demographics Population 2010 Population Age 0-17 Years 22,489 3,230 Percent of Population Population Age 18 Years Population Age Population Age & Over 0-17 Years 18 Years & Over 19,259 14.4% 85.6% Population Trends Year 1980 1985 1990 1995 2000 2005 2010 2020 2030 2040 Estimated Buildout ~2050 Fountain Hills Population 2,772* 5,200** 10,030* 13,745** 20,235* 24,492* 22,489* 25,929** 31,042** 31,181** 36,540*** * US CENSUS ** MAG ***TOWN DEVELOPMENT SERVICES 24 The Height of Desert Living Community Profile 40000 Fountain Hills Population Trends POPULATION 35000 30000 25000 20000 15000 10000 5000 0 1980 1985 1990 1995 2000 2005 2010 2020 2030 2040 2050 YEAR The Height of Desert Living 25 Community Profile TOWN-WIDE BUILDING PERMITS ISSUED 26 YEAR Single Family Duplex Multi-Family Commercial Other 1998 582 17 36 26 995 1999 415 18 34 36 947 2000 326 33 23 37 892 2001 227 23 6 8 707 2002 135 3 4 16 622 2003 124 10 10 14 689 2004 143 7 64 14 664 2005 165 13 184 9 777 2006 95 3 102 19 745 2007 62 0 18 7 589 2008 33 0 1 50 489 2009 5 1 0 20 328 2010 11 0 0 18 366 2011 7 0 0 17 319 2012 6 0 0 20 376 2013 14 0 0 18 386 2014 27 1 5 20 391 17 Year Total 2377 129 487 349 10282 17 Year Avg 139.8 7.6 28.6 20.5 604.8 The Height of Desert Living Community Profile TOWN-WIDE BUILDING PERMITS ISSUED VALUATION IN DOLLARS COMMERCIAL BUILDING PERMITS ISSUED AND VALUATION Year Permits Issued Valuation ($ in Millions) 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 26 36 37 8 16 14 14 9 19 7 50 21 18 17 20 18 9.739 13.326 25.869 15.625 16.698 9.554 23.021 27.782 15.792 5.966 10.004 0.944 0.719 2.311 1.012 1.060 2014 20 1.936 *1998-2014 Valuation includes commercial building permits as well as tenant improvements. The Height of Desert Living 27 Community Profile 28 The Height of Desert Living Community Profile Shopping Center Location Map The Height of Desert Living 29 Community Profile Fountain Hills Schools The Fountain Hills Unified School District has earned a reputation for excellent academic programs, noteworthy student achievement, and high levels of parent and community involvement. Over the past several years, the district has earned respect throughout the state as a small, friendly, and high achieving system with well-trained and motivated staff (www.fhusd.org). Public Schools 1. Fountain Hills High School 2. Fountain Hills Middle School and Four Peaks Elementary School 3. McDowell Mountain Elementary School Address 16100 E. Palisades Blvd 15414 N. McDowell Mountain Rd 14825 N. Fayette Drive Preschools Address Charter School Address 4. McDowell Mountain Preschool 5. Creative Child Care Preschool 6. Here We Grow Learning Center 7. Maxwell Preschool Academy 8. Maria Montessori Preschool 9. Promiseland Christian Preschool 10. Sunflower Preschool 11. Fountain Hills Charter School Fountain Hills High School 14825 17150 16901 15249 16751 15555 15055 N. Fayette Drive E. Amhurst Drive E. Palisades Blvd N. Fountain Hills Blvd E. Glenbrook Blvd E. Bainbridge Ave N. Fountain Hills Blvd 16751 E. Glenbrook Blvd Fountain Hills Middle School and Four Peaks Elementary School McDowell Mountain Elementary School 30 The Height of Desert Living Community Profile TOWN-WIDE LAND USE Land Use Residential Single Family – L Single Family – M Multi-Family – L Multi-Family – M Multi-Family – H Multi-Family/Condo – L Multi-Family/Condo – M Multi-Family/Condo – H Commercial/Retail Mixed Use Lodging Institutional Industrial Utility Government/Town Owned Schools Parks Golf Course Open Space Scottsdale Owned Land Right of Way/Streets Total Residential Units 995 7,290 444 30 150 555 207 3,051 259 Developed Acres Undeveloped Developable Acres 1,326.9 2,283.8 83.6 1.2 9.1 88.9 19.8 435.2 212.4 17.2 18.7 44.5 31.3 76.4 25.6 110.5 182.4 771.3 Undeveloped Undevelopable Acres 1,475.6 911.5 6,673.0 37.4 85.1 44.2 8.4 2,983.6 199.9 12,981 1,521.2 7,260.0 The Height of Desert Living Total Acres 2,562.2 3,183.5 297.5 17.2 62.9 44.5 39.7 76.4 25.6 110.5 182.4 771.3 2,983.6 199.9 1,521.2 13,005.7 31 Town Council Town Council 32 The Height of Desert Living Town Council Organization Chart Town of Fountain Hills Organization Citizens of Fountain Hills Mayor and Town Council Executive Assistant Presiding Judge Fire / EMS Town Prosecutor Town Attorney Town Manager Community Services Development Services Administration Parks Streets/ Fleet Finance/I.T. Recreation/Tourism Engineering/GIS Community Center Planning/ Code Enforcement Senior Services Building Safety Law Enforcement Administrative Services Town Clerk Volunteer Program Facilities Economic Development Appointed by Council Contracted FRONT ROW: Councilmember Cassie Hansen, Mayor Linda M. Kavanagh, Councilmember Cecil A. Yates BACK ROW: Councilmember Alan Magazine, Councilmember Henry Leger, Vice Mayor Dennis Brown, Councilmember Nick DePorter The Height of Desert Living 33 Town Council Linda M. Kavanagh the town's world-renowned art collection. She was also very active with the Visitor's Bureau to spur tourism for the town. Mayor Kavanagh is an honorary Captain with the Maricopa County Sheriffs' Department, was named Business Advocate of the Year by the Fountain Hills Chamber of Commerce and also served as its Board of Directors Chair. She was also named Fountain Hills Parks & Recreation Outstanding Volunteer of the Year, Community Center Volunteer of the Year and received the River of Time Museum Hero Award. Mayor Linda M. Kavanagh's business career began as second in command at a book and magazine import company in New York City, which catered to specialized markets. She then went on to manage a salon and also became a published author. Upon moving to Arizona with her husband and two sons, she became immersed in business and community service activities in her new hometown of Fountain Hills. Mayor Kavanagh was and is a member of many civic organizations including the American Legion Auxiliary, Cultural & Civic Association, ADOG, Fountain Hills Republican Club, Falcon Boosters, PTO, Sister Cities Foundation, Arizona Latino Republican Association, Library Association, Friend of the Chamber (past chair), McDowell Park Association, Historical Society (past board member), and Chamber Ambassadors (past chair). She served on the Public Art Committee and created the Fountain Hills Docent-Guided Art Walk to showcase 34 Mayor Kavanagh was inducted into the Lower Verde River Valley Hall of Fame in 2009, as a tribute to her many years of active involvement with the town's civic, cultural, service, religious and business communities. Mayor Kavanagh earned a BA degree in English and Education from Queens College in New York City and is an A+ certified computer repair technician, graphic designer and unpaid Director of Constituent Services for her husband, State Senator John Kavanagh. She has two sons and one grandson. Mayor Kavanagh was reelected to her second term of office in 2014. The Height of Desert Living Town Council Dennis Brown numerous other local organizations. They have two sons and one daughter who have given them five – count them five – granddaughters. Vice Mayor Dennis Brown and his wife, Judy, moved to Fountain Hills in 1996. In 1999, they opened their construction company, Echelon Company, building both commercial and residential products in Fountain Hills. Vice Mayor Brown was the President of the Fountain Hills Licensed Contractors Association for five years from 2002 through 2007. In 2002, a Planning and Zoning Commission seat became available. He was appointed to serve on the Commission and served for more than seven years, four of which were as Chair of the Commission. During his seven year tenure on the Planning and Zoning Commission, the Commission rewrote the Town’s sign ordinance, passed the Saguaro protection ordinance, and wrote the Commercial Architectural Guidelines. Vice Mayor Brown and his wife have supported Little League baseball and football, the Fountain Hills Community Theater, Movies in the Park, and The Height of Desert Living 35 Town Council Nick DePorter Councilmember DePorter has enjoyed living in Arizona for 20 years and moved to Fountain Hills in 2010. He was born in Long Beach, California and primarily raised in Las Vegas, Nevada after his father retired from the Los Angeles City Fire Department. Nick holds a BA in Political Science, with minors in Business & Mass Communications, and a Master of Public Administration (MPA) from Arizona State University. He enjoys traveling and spending time with his wife, Adrienne, and children, Jack and Abbie. Nick is proud that his family, parents and in-laws all call Fountain Hills home. Councilmember Nick DePorter’s professional experience includes community relations, business development, strategic planning and higher education leadership. Nick currently serves as Associate Director for Strategic Employer Development at Arizona State University. Nick leads a team that is responsible for partnering with corporations, nonprofits and governmental agencies on behalf of ASU providing these partners a connection to the University for research, recruitment and philanthropic investment opportunities. Councilmember DePorter previously served on the Fountain Hills Strategic Planning Advisory Commission for three years, holding the positions of Chair and Vice-Chair. He also served as a Board Member for the Fountain Hills Cultural and Civic Association for two years. He currently serves on the Health & Human Services Board for Chicanos Por La Causa and the Phoenix Business and Workforce Development Board for the City of Phoenix. 36 The Height of Desert Living Town Council Cassie Hansen Councilmember Hansen has been an ongoing participant in the community since 1989, having actively supported and/or participated in the Civic Association, the Community Chorus, the Arts Council and Public Art Committee, the Fountain Hills Theater, the Chamber Players, Sunridge Foundation, Fountain Hills Chamber of Commerce (1998 Business Person of the Year), Fountain Lake Republican Women’s Club, the Fountain Hills Republican Club, the Library Association, Lower Verde River Valley Hall of Fame in 2004, Boys & Girls Club, Cattleguard, PTO, and mentor/ director of various third grade musical programs. Councilmember Cassie Hansen moved to Arizona from Aurora, Illinois, in 1977, and spent the summer living in a “spec” home built by her parents in Fountain Hills. In 1980, she met husband Bruce in Phoenix where they began their telecommunications business in 1983. Moving to Fountain Hills in 1989, they worked on the successful incorporation effort. Appointed by the interim Council to serve as Town Clerk, Hansen became the first Town employee. Serving as Town Clerk and Director of Administration for thirteen years, her areas of responsibility included human resources, facilities, finance, information technology, and administrative support. She was the liaison with many community groups including the design and construction of the Library/Museum and Community Center, and the re-location of Senior Services to Building C of the old Town Hall complex. The Height of Desert Living 37 Town Council Henry Leger As a resident of Fountain Hills for over 23 years, Councilmember Henry Leger is currently serving his third term on Town Council. He has served the Town in this capacity since June of 2006. In addition to his Town Council position, Henry is currently a board member for Senior Services, Inc., and is a member of several community organizations, including the Fountain Hills Cultural and Civic Association and Chamber of Commerce. Originally from Massachusetts, Henry moved to Arizona in 1970 to attend the University of Arizona where he received his Master’s Degree in Educational Psychology. Henry worked as a professional in the field of leadership and organizational development for 30 years. Throughout his career, he held a number of leadership positions in education and government work settings and worked as an internal consultant for several Fortune 500 companies. He is now retired from that field. 38 Prior to his position on Town Council, he volunteered his time on numerous community initiatives and activities, including:  Serving on the Chamber’s Business Vitally Advisory Committee  Serving on the Executive Committee for the Downtown Visioning project  Member of the Technical Advisory Committee for our Town’s citizen-driven strategic planning initiative:  Co-chair of the Youth Visioning Institute  Co-Chair for the community survey team  Board member, treasurer and member of the Committee of Architecture for the Firerock Ridge neighborhood property owners’ association  Class room volunteer in the Fountain Hills School District  President and Vice President of the Church Council at Shepherd of the Hills Lutheran Church - Fountain Hills Henry is passionate about living in Fountain Hills and contributing to its quality of life. He cherishes spending time with his family and friends and enjoys hiking, golf, and the arts. Henry and his wife, Janet, have two daughters, Kristin and Marisa. Marisa, a graduate of Fountain Hills High School, is enrolled at the University of Arizona. Kristin, a graduate of Fountain Hills High School and University of Arizona, is serving in the Peace Corps. Janet is an active volunteer in the community and enjoys her long-standing professional career at CVS Health. The Height of Desert Living Town Council Alan Magazine Councilmember Magazine received a Ph.D. from the University of Maryland in 1976. He has lived in Fountain Hills with his wife, Cynthia, since 2006. Magazine has two children and a granddaughter. Cynthia has two children from a previous marriage and four grandchildren. Councilmember Alan Magazine was sworn in for his first term on the Town Council on December 4, 2014. Prior to that, he served for over five years on the Strategic Planning Advisory Commission, the last year as Chair. Born and raised in the Boston area, his entire career took place in Washington, D.C. where he served as president of three organizations, the last being The Health Industry Manufacturers Association. Additionally, he served on the staff of the International City Management Association, as well as two four-year terms on the Fairfax County Board of Supervisors in Virginia. In the latter capacity, he represented the county on the Metropolitan Washington Council of Governments’ Board of Directors, as well as serving as Chairman of the Northern Virginia Transportation Commission. During his “retirement” in Fountain Hills, he has won numerous awards as a nature photographer. The Height of Desert Living 39 Town Council Cecil A. Yates Councilmember Yates is an award winning Commercial Real Estate Developer. He is presently the Director of Commercial Property for Tiempo, Inc. and operates over 500,000 square feet of office and retail space throughout Arizona. He has owned and operated several restaurants including Panini's Bar & Grill (as seen on "Man vs. Food") and Zeppes Pizzeria. Councilmember Yates and his wife, Nancy, have been married since 1995 and are the proud parents of two children, Sophia, 17, and Mason, 13; (not to mention their black lab, Wizard; German Shepherd, Gracie; their cat, Simba; and whatever other crawling creatures their kids adopt!) Councilmember Cecil A. Yates was born in New York City, but grew up in Bay Village, Ohio (a suburb of Cleveland). He graduated from Bay High School in 1985 and went on to earn two degrees; one in Marketing and the other in Management from the University of Cincinnati in 1990. He and his family moved to Fountain Hills in 2005. Councilmember Yates served on the Planning and Zoning Commission for five years and two years as its Vice Chairman. He has chaired the General Plan update committee, the economic and development committee with BVAC, co-chaired the sign committee, and was treasurer of Sunridge Canyon HOA. He presently sits on the Maricopa Association of Governments, Domestic Violence Committee. In his spare time, Councilmember Yates coaches soccer and is active in his church. 40 The Height of Desert Living Town Council Terms of Office Elected Officials’ Terms of Office Mayor: Linda M. Kavanagh Term of Office: First term: Second term: June, 2012 – November, 2014 December, 2014 – November, 2016 Vice Mayor: Dennis Brown Term of Office: Partial term: Second term: May, 2009 – May, 2012 June, 2012 – November, 2016 First term: December, 2014 – November, 2018 First term: Second term: June, 2008 – May, 2012 June, 2012 – November, 2016 First term: Second term: Third term: June, 2006 – May, 2010 June, 2010 – November, 2014 December, 2014 – November, 2018 Alan Magazine Term of Office: First term: December, 2014 – November, 2018 Cecil A. Yates Term of Office: First term: June, 2012 – November, 2016 Councilmembers: Nick DePorter Term of Office: Cassie Hansen Term of Office: Henry Leger Term of Office: The Height of Desert Living 41 Town Council 42 The Height of Desert Living Financial Overview & Policies Financial Overview & Policies The Height of Desert Living 43 Financial Overview & Policies FUND STRUCTURE TOWN OF FOUNTAIN HILLS BUDGETARY FUNDS GOVERNMENTAL FUNDS OPERATING FUNDS SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS CAPITAL IMPROVEMENT FUNDS General Fund (100) Highway User Revenue Fund (HURF) (200) Revenue Bond Debt Service (500) Capital Projects Fund (600) Public Art Fund (410) Downtown Strategy Fund (300) General Obligation Debt Service (510) Facilities Replacement Fund (610) Internal Service Fund (800) Economic Development Fund (310) Eagle Mountain Debt Service (520) Law Enf orcement Development Fee Fund (710) Vehicle Replacement Fund (810) Tourism Fund (320) Municipal Property Corporation Debt Service (530) Fire & Emergency Development Fee Fund (720) Special Revenue/Grants Fund (400) Parks/Recreation Development Fee Fund (740) Court Enhancement Fund (420) Open Space Development Fee Fund (750) Environmental Fund (460) Cottonwoods Maintenance District Fund (540) 44 The Height of Desert Living Financial Overview & Policies FUND/DEPARTMENT STRUCTURE Governmental Funds Fund Department Statement Summary Fund Type Operating Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Public Art Fund Internal Service Fund Vehicle Replacement Fund Fund Type Fund Special Revenue Highway User Revenue Fund Downtown Strategy Fund Economic Development Fund Tourism Fund Special Revenue Fund Court Enhancement Fund Environmental Fund Cottonwoods Maintenance District Fund Fund Type Fund Debt Service General Obligation Bond Fund Eagle Mountain CFD Fund Municipal Property Corporation Fund Fund Type Fund Capital Projects Capital Projects Fund Facilities Replacement Fund Development Fees Funds Department Total Mayor & Town Council Municipal Court Administration Community Services Development Services Law Enforcement Fire & Emergency Medical Community Services Administration Administration Department Total Development Services Administration Administration Community Services Administration Municipal Court Development Services Administration Department Total Administration Development Services Administration Department Total Administration, Community Services, Development Services, Fire & Emergency Medical Development Services Community Services, Development Services, Law Enforcement, Fire & Emergency Medical, Parks/Recreation, Open Space GRAND TOTAL ALL FUNDS Total Proposed Budget Page Number 114 285-333 Amount 14,018,021 80,084 277,107 2,296,210 2,260,574 1,803,724 3,683,970 3,501,797 15,000 68,555 31,000 Amount 6,237,833 2,843,026 557,886 321,101 136,921 1,655,000 80,615 639,241 4,043 Amount 3,027,313 2,094,722 411,851 520,740 Amount 14,664,106 14,262,885 114 114 335-337 N/A 130,000 271,221 $ 112 127-132 112 134-141 112 142-172 112 205-233 112 174-204 112 235-239 112 241-246 113 N/A 113 N/A 113 342-349 Page Number $ 113 249-255 113 258-260 113 261-265 113 266-268 113 N/A 113 N/A 113 269-272 113 273-275 Page Number $ 113 27 113 278 113 279 Page Number $ $ 37,947,273 The preceding page depicts the budgetary funds of the town. The table above represents the departments of the Town and the funds that are used by those departments. The Height of Desert Living 45 Financial Overview & Policies FUND STRUCTURE The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity. Operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures. Town resources are allocated to and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. The Town of Fountain Hills appropriates all funds in its budget process. Operating Funds «The General Fund (Fund 100) is the primary operating fund of the Town and accounts for the resources and uses of various Fountain Hills departments. It exists to account for the financing of services traditionally associated with local government. These services include police and fire protection, development services (public works/planning), community services (parks and recreation/ community center/senior activity center), general administration, and any other activity for which a special fund has not been created. Governmental accounting requires the General Fund be used for all financial resources except those required to be accounted for in another fund and have designations of non-spendable, restricted, committed, assigned or unassigned. «The Public Art Fund (Fund 410) is funded by developer in-lieu contributions. These funds may only be used for the purchase of art and for the installation of this art throughout the community. Maintenance of the art is provided through the General Fund. This fund has an assigned fund balance. «The Internal Service Funds (Funds 800 and 810) are used to account for the Town’s business-type activities. These funds are considered self-supporting in that the services rendered are financed through user charges or are on a cost reimbursement basis. These funds are classified as having assigned fund balances. Internal Service Funds include:   Internal Service Fund (Fund 800) Vehicle Replacement Fund (Fund 810) Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes, designated as committed or restricted. The Town maintains the following Special Revenue Funds: «The Highway User Revenue Fund (HURF) (Fund 200) is funded by State Shared revenues. The State of Arizona taxes motor fuels and collects a variety of fees and charges relating to the registration and operation of motor vehicles. These revenues are deposited in the Arizona Highway User Revenue Fund (HURF) and are then distributed to the cities, towns and counties and to the State Highway Fund. This fund may only be used for street and highway purposes and is a restricted fund. 46 The Height of Desert Living Financial Overview & Policies «The Downtown Strategy Fund (Fund 300) is a committed fund which may only be used for development of the downtown. Revenue for this fund comes from the 20% (previously 40%) of the .1% of local sales tax collections that have been dedicated for this purpose. «The Economic Development Fund (Fund 310) is a committed fund which may only be used for economic development. Revenue for this fund comes from the 80% (previously 60%) of the .1% of local sales tax collections that have been dedicated for this purpose. «The Tourism Fund (Fund 320) is a committed fund which may only be used for tourism. Revenue for this fund is provided by grants and a transfer from the Economic Development Fund. «The Special Revenue/Grants Fund (Fund 400) is restricted by the terms of the individual grants or program funds received. An example of this would be ARRA Funds or other federal funds. These funds are to be used only for the specific program or programs for which the funds have been awarded and in accordance with all the grant conditions. «The Court Enhancement Fund (Fund 420) is a restricted fund which may only be used to enhance the technological, operational and security capabilities of the Fountain Hills Municipal Court and to support the operation of the Court collection program. Revenues are derived from court fees and bond forfeitures. «The Environmental Fund (Fund 460) is a restricted fund which may only be used to help offset the costs of stormwater management and air quality permit requirements as well as other environmental programs. These items include, but are not limited to, permit fees, wash maintenance, ADWR dam inspection and maintenance, street sweeping, storm drain cleaning and household hazardous waste disposal. Revenues are derived from the annual environmental fee billed to all Town parcel owners. «The Cottonwoods Maintenance District Fund (Fund 540) is a restricted fund which may only be used for maintenance of the Cottonwoods Maintenance District. Revenues are derived from a secondary property tax. Debt Service Funds are established for the payment of principal and interest on bonded indebtedness. Revenues are derived from a secondary property tax levy, pledged excise taxes and municipal property lease payments. Revenues are received in amounts sufficient to pay the annual debt service payment; therefore, the fund balance will be no less than the annual debt service payment due on July 1 of the new fiscal year and no more than the annual debt service payment due on July 1 plus an amount equal to the average annual delinquency factor based on the prior three years’ delinquency rates. The Height of Desert Living 47 Financial Overview & Policies Debt Service funds include:     Revenue Bond Debt Service (Fund 500) General Obligation Debt Service (Fund 510) Eagle Mountain CFD Debt Service (Fund 520) Municipal Property Corporation Debt Service (Fund 530) Capital Improvement Funds are used for the acquisition and or construction of major capital items including facilities, heavy equipment, technology, open space, park improvements and major road improvements. «The Capital Projects Fund (Fund 600) revenues are assigned revenues derived from excess General Fund revenues and 50% of the construction related local sales tax. The Capital Projects Fund is the primary source of capital improvements funding for the Town. «The Facilities Replacement Fund (Fund 610) revenues are currently the result of a transfer from the General Fund. The Fund has been established to cover replacement costs for large scale items that cannot be absorbed in annual operating budgets. These items include, but are not limited to, roofing, interior and exterior building painting, carpet replacement, Physical Plant mechanical equipment, Fire Department equipment and Parks and Recreation structures. «The Development Fee Funds (Funds 710-760) are restricted funds which may only be used for the planning, design and construction of public facilities serving the needs of the new development from which it was collected and designated as restricted. The Town has developed an Infrastructure Improvement Plan (IIP) that identifies each public improvement that is proposed to be the subject of a development fee. This IIP is incorporated as part of the Town’s Capital Improvement Program (CIP). Funds 710, 730, 750 and 760 have been eliminated and development fees are no longer being collected. Development Fee funds currently being collected include:   Fire & Emergency (Fund 720) Parks/Recreation (Fund 740) BUDGETARY AND ACCOUNTING BASIS The budget is prepared on a budgetary basis of accounting for all fund types. Expenditures are recorded when the related fund liability is incurred, and revenues are recognized only when they are measurable and available. In all cases, when goods and services are not received by year-end, the encumbrances lapse. This basis means certain transactions are recognized in the budget on a basis other than Generally Accepted Accounting Principles (GAAP), which is the basis used to prepare the Town’s Comprehensive Annual Financial Report (CAFR). The major differences between the budgetary and GAAP basis are: 48 The Height of Desert Living Financial Overview & Policies  Certain revenues, expenditures and transfers are not included on a budgetary basis, but are accrued and reported on a GAAP basis. For example, increases or decreases in compensated absences are not reported for budgetary purposes, but are presented as revenues or expenditures on a GAAP basis.  Depreciation is not budgeted as an expense in budgetary accounting.  Capital outlays are an expenditure in budgetary accounting and an asset in GAAP.  Certain debt service principal and interest payments are accounted for as expenditures in the General Fund on a budgetary basis, but are reported as expenses in the Debt Service Fund on the GAAP basis. All actual amounts in the budget document are shown on the budgetary basis to facilitate meaningful comparisons. Operating and Capital Budget Relationship Included within the annual budget is a Capital Improvement Program presented on a budgetary basis. Capital project budget funding sources are matched with budgeted expenditures. Governmental accounting procedures do not require adequate budget to pay for an entire contract to be available and appropriated in the period in which a contract is entered. Therefore, expenditures are presented on a budgetary basis which is a cash flow model. For example, a 180 day construction contract entered into in May of fiscal year one would have cash expenditures from May of fiscal year one through October of fiscal year two; however, the entire budget for this project would not be appropriated in fiscal year one, the year in which the contract was entered. Any unspent funds at fiscal year-end are carried forward and budgeted again in year two. The Height of Desert Living 49 Financial Overview & Policies TOWN OF FOUNTAIN HILLS FINANCIAL POLICIES Introduction The Mayor and Town Council (the “Town Council”) of the Town of Fountain Hills (the “Town”) understand that principles of sound financial management establish the framework for overall fiscal planning and management. The principles set forth guidelines for both current activities and long range planning. Following these principles will enhance the Town’s financial health as well as its image and credibility with its citizens, the public in general, bond rating agencies and investors. The policies will be reviewed periodically to assure the highest standards of fiscal management. Policy changes will be needed as the Town continues to grow and becomes more diverse and complex in the services it provides, as well as the organization under which it operates, to provide these services to its citizens. The Town Manager and staff have the primary role of reviewing and providing guidance in the financial area to the Town Council. Overall Goals The overall financial goals underlying these principles are: 1) Fiscal Conservatism. To ensure that the Town is, at all times, in a solid financial condition, defined as:      Cash solvency – the ability to pay bills Budgetary solvency – the ability to balance the budget Long run solvency – the ability to pay future costs Service level solvency – the ability to provide needed and desired services Adhering to the highest accounting and management practices for financial reporting and budgeting as set forth by the Government Finance Officers’ Association (GFOA), the Governmental Accounting Standards Board (GASB) and by other professional organizations. 2) Maintaining Bond Rating. To maintain an Aa3 or better bond rating in the financial community to assure the Town taxpayers that the Town government is well managed and financially sound. 3) Stability. To have the ability to withstand local and regional economic fluctuations, to adjust to changes in the service requirements of our community, and to respond to changes in Federal and State priorities and funding as they affect the Town’s residents. 4) Delivering Quality Services. To deliver quality services in an affordable, efficient and cost-effective basis providing full value for each tax dollar. Fund Balance Fund balance is defined as the cumulative difference of all revenues and expenditures, also considered the difference between fund assets and fund liabilities, known as fund equity. The purpose of this policy is to establish a key element of 50 The Height of Desert Living Financial Overview & Policies the financial stability of the Town by setting guidelines for fund balance. It is essential that the Town maintain adequate levels of fund balance to mitigate financial risk that can occur from unforeseen revenue fluctuations, unanticipated expenditures and similar circumstances. The fund balance also provides cash flow liquidity for the Town’s general operations. Fund balance is an important indicator of the Town’s financial position and adequate reserves must be maintained to allow the Town to continue providing services to the community during periods of economic downturns and/or unexpected emergencies or requirements. The level of fund balance is related to the degree of uncertainty that the Town faces. A prudent level of financial resources is necessary to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unpredicted one-time expenditures. With the Town dependency upon State Shared income and State Shared sales tax revenues for approximately one third of the General Fund budget, there is increased opportunity for fluctuation. Additionally, a significant portion of Town revenue is received from sales taxes – both State Shared and local – which are sensitive to fluctuations in the economy. Therefore, the level of reserves needs to be sufficient to ensure stability in ongoing government operations during a slowdown in the economy or legislative changes to the revenue sharing formula. Fund balance is one of the most widely used elements of state and local government financial statements by (1) municipal bond analysts through credit reviews and ratings, (2) taxpayer associations, (3) research organizations and oversight bodies, (4) state, county and local legislators and officials, (5) financial statement users and (6) reporters. Other objectives that influence the size of the fund balance are: 1. 2. 3. 4. Credit reviews performed by municipal bond analysts. Preserving or improving the Aa3 bond rating. Maintaining a positive trend to historical fund balances. Maintaining a rating equal to or better than surrounding communities. The Governmental Accounting Standards Board (“GASB”) has found that usefulness and value of fund balance information provided is significantly reduced by misunderstandings regarding the message that it conveys and the inconsistent treatment and financial reporting practices of governments. GASB issued a pronouncement, GASB Statement No. 54 (“GASB 54”), which applies to all financial reports of all state and local governmental entities; GASB 54 intended to improve financial reporting by providing fund balance categories and classifications that will be more easily understood. Fund Balance Categories An accounting distinction is made between portions of fund balance that are spendable and nonspendable. These portions are broken into five categories: The Height of Desert Living 51 Financial Overview & Policies  Nonspendable fund balance—Includes amounts either not in spendable form or legally or contractually required to be maintained intact. This amount includes inventory, prepaids, and non-current receivables such as long-term loan and notes receivable and property held for resale (unless the proceeds are restricted, committed or assigned).  Restricted fund balance—Includes amounts that are either (1) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or (2) imposed by law through constitutional provisions or enabling legislation. Restricted fund balance means “restricted net assets” as defined in the government-wide Statement of Net Assets, GASB Statement No. 34, as amended by GASB Statement No. 46.  Committed fund balance—Includes amounts that are committed for specific purposes by formal action of the Town Council. Amounts classified as “committed” are not subject to legal enforceability like restricted fund balance; however, those committed amounts cannot be used for any other purpose unless the Town Council removes or changes the limitation by taking the same form of action it employed to previously impose the limitation. The action to commit fund balances must occur prior to year end; however, actual amounts can be determined in the subsequent period.  Assigned fund balance—Includes amounts that are intended by the Town to be used for specific purposes, but are neither restricted nor committed. Intent should be expressed by the Town Council itself or a subordinate highlevel body or official possessing the authority to assign amounts to be used for specific purposes in accordance with policy established by the Town Council. This assignment would include any activity reported in a fund other than the General Fund that is not otherwise restricted more narrowly by the above definitions. The Town is not allowed to assign balances that result in a residual deficit.  Unassigned fund balance—Includes any remaining amounts after applying categories above (amounts not classified as nonspendable, restricted, committed or assigned). Planned spending in the subsequent year’s budget would be included in the unassigned fund balance category. The General Fund is the only fund that will report a positive unassigned balance. General Fund The fund balance of the Town General Fund may consist of up to five components, as described previously. In order to satisfy the objective of maintaining a bond rating equal to or better than surrounding peer communities, a combined General Fund operating fund balance of at least 30% of revenues is recommended. 52 The Height of Desert Living Financial Overview & Policies Committed Fund Balance. The Town will maintain a committed fund balance in the General Fund of 20% of the average actual General Fund revenues for the preceding five fiscal years, indicating stable fiscal policies. The maintenance of this fiscal balance is a particularly important factor considered by credit rating agencies in their evaluation of the credit worthiness of the Town. It is of primary importance that the Town’s credit rating be protected. 1. Rainy Day Fund to be Maintained. As a component of the Committed fund balance, the Town will maintain a Rainy Day Fund, separate and apart from the Unassigned General Fund, which shall be designated for use in the event of an unanticipated expenditure or loss of revenue. The Rainy Day Fund balance at the end of any fiscal year will be equal to a minimum of 20% of the average actual General Fund revenues for the preceding five fiscal years. This contingency will provide for the temporary financing of an unforeseen nature for that year. Expenditures for these emergency or unforeseen appropriations can only be undertaken with Town Manager approval and only if funds are not available in the department requesting the contingency funding. 2. Guidelines for Rainy Day Fund. In order to achieve the objectives of this policy, and to maintain sufficient working capital and a comfortable margin of safety to address emergencies and unexpected declines in revenue without borrowing, the following guidelines shall be adhered to by the Town Manager, Town staff and Town Council: A. Deposit Rules. At the end of each fiscal year, the Town Council shall transfer 5% of any surplus revenues (before transfers to the Capital Projects Fund) to the Rainy Day Fund. Deposits shall be made as set forth herein until the Rainy Day Fund balance is equal to at least 20% of the average actual General Fund revenues for the preceding five fiscal years. B. Use Rules. Rainy Day Funds may only be expended for any one of the following purposes or under the following circumstances: 1. To replace the loss of more than 25% of the Town’s local share of State Shared revenues received pursuant to ARIZ. REV. STAT. § 43206. 2. For any event that threatens the health, safety or welfare of the Town’s citizens. 3. For any event that threatens the fiscal stability of the Town. 4. To address any matter declared as an emergency by the Governor or the Mayor. C. Withdrawal Rules. All withdrawals from the Rainy Day Fund shall be subject to the following rules: 1. Any appropriation shall require the approval by at least 2/3 of the entire Town Council. The Height of Desert Living 53 Financial Overview & Policies 2. The maximum amount of Rainy Day withdrawals in any fiscal year shall not exceed one-half of the total balance in the Fund. D. Replenishment Rules. Any amounts withdrawn from the Rainy Day Fund shall be replenished as follows (and such repayment shall be in addition to the annual deposits set forth above): 1. All amounts shall be repaid in not more than five years, in annual installments of not less than 1% of the previous fiscal year General Fund balance. 2. Repayments shall be appropriated as part of the annual budget adoption. Assigned Fund Balance. The Town will maintain an assigned fund balance in the General Fund of a minimum 10% of the average actual General Fund revenues for the preceding five fiscal years. This assigned fund balance will be assigned for (1) “pay-as-you-go” capital replacement expenditures, (2) vehicle or equipment replacement, (3) capital projects, (4) prepaying or defeasing existing Town debt or (5) any other expenditure that is non-recurring in nature. The 10% is the minimum and may be increased to accelerate accumulation of funds for a large capital expenditure. To the extent these balances are expended, additional funds necessary to restore this additional 10% amount will be provided in at least approximately equal contributions during the five fiscal years following the fiscal year in which the event occurred. The assigned General Fund balance can be authorized for expenditure only in accordance with Resolution 2012-02 adopted by the Mayor and Town Council on June 7, 2012, as may be amended from time to time. Unassigned Fund Balance. Funds in excess of the balances described in the preceding paragraphs will be unassigned General Fund balance, unless otherwise assigned in accordance with GASB 54. By Resolution, the Town Council has allocated General Fund surplus funds to be (1) transferred to the Rainy Day Fund, (2) used to supplement “pay as you go” capital replacement expenditures in the Capital Projects Fund or (3) used to prepay or defease existing Town debt. These funds may not be used to establish or support costs that are recurring in nature. During the annual budget process, the Town Manager will estimate the surplus or deficit for the current year and prepare a projection of the year-end unassigned General Fund balance. Such projection will include an analysis of trends in fund balance levels on an historical and future projection basis. The Finance Director is authorized to assign available fund balance for specific purposes in accordance with GASB 54. It is the policy of the Town that expenditures for which more than one category of fund balance could be used, that the order of use is: Nonspendable fund balance, restricted fund balance, committed fund balance, assigned fund balance and unassigned fund balance. These guidelines will be reviewed by the Town Manager periodically following adoption (or sooner at the direction of the Town Council). 54 The Height of Desert Living Financial Overview & Policies Special Revenue Funds 1. HURF. The Highway User Revenue Fund (“HURF”) is restricted in use solely for street and highway purposes. The fund depends upon State Shared revenues for over 90% of annual revenues. The restricted fund balance will be based on the minimum requirement as specified in the schedule for projects funded with Special Revenue or grant funds. The schedule will be reviewed on an annual basis to determine the required amount to be set aside as restricted fund balance. 2. Excise Tax Funds. The excise tax funds are committed funds that the Town Council may dedicate for specific purposes by resolution or as part of the annual budget adoption. Debt Service Funds The Debt Service Fund is established for the payment of principal and interest on bonded indebtedness and as such is a restricted fund. Revenues are derived from a property tax levy, pledged excise taxes, municipal property lease payments and shared revenues. Revenues are received in amounts sufficient to pay the annual debt service payment; therefore, the restricted fund balance will be no less than the annual debt service payment due on July 1 of the new fiscal year and no more than the annual debt service payment due on July 1 plus an amount equal to the average annual delinquency factor based on the prior three years’ delinquency rates. Capital Projects Funds A Capital Projects Fund has been established to allow the Town to accumulate monies for (1) purchase of land or buildings, (2) improvements to Town-owned properties, (3) grant matches associated with capital improvements, (4) public safety projects and equipment purchases, (5) economic development projects and (6) such other capital projects as determined by the Town Council. The Capital Projects Fund will be funded by: (A) sales of real and personal property belonging to the Town; (B) General Fund transfer of any excess revenues collected over budgeted and unexpended appropriations not needed to meet fund balance requirements or re-appropriation; and (C) interest earnings on the balance of the fund invested per the Town’s investment policy. Accounted for separately, but considered part of the Capital Projects Fund, are accumulated development fees collected pursuant to ARIZ. REV. STAT. § 9-463.05 that are assessed on new construction for the purpose of funding growth. These funds are restricted to growthrelated capital expenditures as designated in the Town’s adopted Infrastructure Improvements Plan. The fund balance will be established each fiscal year during the budget process depending on planned expenditures but cannot exceed accumulated revenues. The Town shall first be entitled to recoup the cost of any capital improvements, infrastructure, marketing or sales-related costs associated with the disposition of property before crediting the Capital Projects Fund (for funds other than development fees). The Town Council may approve the uses of the Capital Projects Fund as a part of its annual budget or by motion and affirmative vote at the time the expenditures are approved. The Height of Desert Living 55 Financial Overview & Policies FINANCIAL PLANNING Financial planning refers to the process of identifying resources and allocating those resources among competing purposes. The primary vehicle for this planning is the preparation, monitoring and analyses of the Town’s budget. It is increasingly important to monitor the performance of the programs competing to receive funding. 1. Budget Adoption. The Town Manager shall prepare a proposed annual budget, which shall be submitted to the Town Council and the public for review in accordance with ARIZ. REV. STAT. § 42-17001, et seq. The Town will budget revenues and expenditures on the basis of a fiscal year beginning July 1 and ending the following June 30. The Town Council will adopt the budget no later than June 30, and the Town Manager shall execute the Town Council policies as set forth in the final adopted budget. 2. Budget Preparation. The Town Manager or authorized designee will prepare a budget in accordance with the guidelines established by the Government Finance Officers Association in its Distinguished Budget Award Program. The proposed budget will contain the following: A. Revenue estimates by major category, by major fund. B. Expenditure estimates by department levels and major expenditure category, by major fund. C. Estimated fund balance by fund. D. Debt service, by issue, detailing principal and interest amounts by fund. E. Proposed personnel staffing levels. F. A detailed schedule of capital projects, including a capital improvement program. G. Any additional information, data, or analysis requested of management by the Town Council. 3. Operating Budget. The operating budget will be based on the principle that current operating expenditures, including debt service, will be funded with current revenues, creating a balanced budget. The Town will not balance the current budget at the expense of meeting future years’ expenditures; for example, accruing future years’ revenues or rolling over short-term debt to avoid planned debt retirement. 4. Revenue Sources. Ongoing operating costs should be supported by ongoing, stable revenue sources. This policy protects the Town from fluctuating service levels and avoids crises when one-time revenues are reduced or removed. Revenues from growth or development should be targeted to costs related to development, or invested in improvements that will benefit future residents or make future service provision efficient. 56 The Height of Desert Living Financial Overview & Policies 5. Revenue Estimate. The Town Manager will provide an estimate of the Town’s revenues annually for each fiscal year, as well as estimates of special (grant, excise tax, etc.) revenues and interfund transfers. 6. Staffing. The budget will fully appropriate the resources needed for authorized regular staffing. At no time shall the number of regular full-time employees on the payroll exceed the total number of full-time positions authorized by the Town Council. All personnel actions shall be in conformance with applicable Federal and State law and all Town ordinances and policies. 7. Budget Preparation Schedule. Annually, the Town Manager shall provide a budget preparation schedule outlining the preparation timelines for the proposed budget. Budget packages for the preparation of the budget, including forms and instructions, shall be distributed to Town Departments in a timely manner for the Department’s completion. Department Directors shall prepare and return their budget proposals to the Administration Department, as required in the budget preparation schedule. 8. Performance Measurement. Performance measurement indicators will be integrated into the budget process as appropriate. 9. Efficiency Analysis. Alternatives for improving the efficiency and effectiveness of the Town’s programs and the productivity of its employees will be considered during the budget process. Duplication of services and inefficiency in service delivery should be eliminated wherever they are identified. 10.Department Responsibility. Department Directors are required to monitor revenues and control expenditures to prevent exceeding their total departmental expenditure budgets. Department Directors shall immediately notify the Town Manager of any exceptional circumstances that could cause a departmental expenditure budget to be exceeded. 11.Quarterly Report. A quarterly report on the status of the General Fund budget and trends will be prepared within 60 days of the end of each quarter by the Town Manager or authorized designee. In addition, the quarterly report shall include revenue and expenditure projections through the end of the fiscal year. 12.Deficit. If a deficit is projected during any fiscal year, the Town will take steps to reduce expenditures, increase revenues or, if a deficit is caused by an emergency, consider using the Rainy Day Fund, to the extent necessary to ensure a balanced budget at the close of the fiscal year. The Town Manager may institute a cessation during the fiscal year on hirings, promotions, transfers and capital equipment purchases. Such action will not be taken arbitrarily or without knowledge and support of the Town Council. The Height of Desert Living 57 Financial Overview & Policies EXPENDITURE CONTROL The Town Manager shall ensure compliance with the legally adopted budget. In addition, purchases and expenditures must comply with all applicable legal requirements. 1. Budgeted Expenditures. Expenditures will be controlled by an annual budget at the departmental level. The Town Council shall adopt appropriations through the budget process. Written procedures will be maintained for administrative approval and processing of certain budget transfers within funds. 2. Purchasing System and Policies. The Town will maintain a purchasing system that provides needed materials in a timely manner to avoid interruptions in the delivery of services. All purchases shall be made in accordance with the Town’s purchasing policies, guidelines and procedures and applicable State and Federal laws. The Town will endeavor to obtain supplies, equipment and services as economically as possible. 3. Internal Controls. Expenditures will be controlled through appropriate internal controls and procedures in processing invoices for payment. 4. State Expenditure Limit. The State of Arizona sets a limit on the expenditures of local jurisdictions. The Town will comply with these expenditure limitations and will submit an audited expenditure limitation report, audited financial statements and audited reconciliation report as defined by the Uniform Expenditure Reporting System (ARIZ. REV. STAT. § 41-1279.07) to the State Auditor General each year. 5. Capitalized Assets. All assets of $10,000 or more will be capitalized and recorded in the Town of Fountain Hills Summary of Capital Assets. REVENUES AND COLLECTIONS All government employees are considered stewards of public funds. In order to provide funding for service delivery, the Town must have reliable revenue sources. These diverse revenues must be collected equitably, timely and efficiently. 1. Balanced Revenue Base. The Town’s goal is a General Fund revenue base that is equally balanced between sales taxes, State Shared revenues, property tax, service fees and other revenue sources. 2. Stable Revenue Base. The Town will strive for a diversified and stable revenue base to shelter it from economic changes or short-term fluctuations and in any one revenue source by doing the following: 58 The Height of Desert Living Financial Overview & Policies A. Establishing new charges and fees as needed and as permitted by law at reasonable levels. B. Pursuing legislative change, when necessary, to permit changes or establishment of user charges and fees. C. Aggressively collecting all revenues, late penalties, outstanding taxes owed and related interest as authorized by law. 3. Monitoring Collection. The Town Manager or authorized designee will monitor all taxes to ensure they are equitably administered and collections are timely and accurate. Fees and charges should be based on benefits and/or privileges granted by the Town, or based on costs of a particular service. 4. Intergovernmental Aid. The Town Manager or authorized designee should pursue intergovernmental aid for those programs and activities that address a recognized need and are consistent with the Town’s long-range objectives. Any decision to pursue intergovernmental aid should include the consideration of the following: A. Present and future funding requirements. B. Cost of administering the funds. C. Costs associated with special conditions or regulations attached to the grant award. 5. Cost Recovery. The Town will attempt to recover all allowable costs (both direct and indirect) associated with the administration and implementation of programs funded through intergovernmental aid. In the case of the Fountain Hills Unified School District, the Town may determine to recover less than full cost of services provided. In the case of State and Federally mandated programs, the Town will attempt to obtain full funding for the service from the governmental entity requiring the service be provided. Allowable costs will be determined based upon a “Cost Allocation Study” prepared periodically. 6. Growth Revenues. Local sales tax revenues are derived from several sources with a significant portion from construction related activity. To ensure that the revenues from growth or development are targeted to costs related to development, or invested in improvements that will benefit future residents or make future service provision efficient, the Town will designate 50% of those one-time revenues to the Capital Projects Fund. Monthly, these revenues will be transferred from the General Fund to the Capital Projects Fund for future appropriation. The Height of Desert Living 59 Financial Overview & Policies USER FEE COST RECOVERY User fees and charges are payments for voluntarily-purchased, publicly-provided services that benefit specific individuals. The Town relies on user fees and charges to supplement other revenue sources in order to provide public services. 1. Establishing Fees. The Town may establish user fees and charges for certain services provided to users receiving a specific benefit. User fees and charges will be established to recover as much as possible the direct and indirect costs of the program or service, unless the percentage of full cost recovery has been mandated by specific action of the Town Council. It is recognized that occasionally competing policy objectives may result in reduced user fees and charges that recover a smaller portion of service costs. 2. Recalculation. Periodically, the Town will recalculate the full costs of activities supported by user fees to identify the impact of inflation and other attendant costs. CASH HANDLING POLICY Collecting and controlling cash at the Town are very important functions. The Customer Service Representatives and Permit Technicians are the Town’s cash handling agents. Strong internal controls for cash collection and handling are necessary to prevent mistreatment of Town funds and to safeguard and protect employees from unwarranted charges of mishandling funds. Historical practices shall not constitute justification for deviation from these procedures. The material contained in this Section supersedes any previous policies and procedures regarding the handling of cash followed within the Town and/or within Departments. The Finance Division will conduct periodic reviews of cash handling procedures. Any amendments to the policies require Town Council approval, but the Town Manager may make interpretations and exceptions to the policies contained in this Section. 1. Individual Responsibilities. All cash transactions are to be processed by Town staff (including cash, credit cards, checks, etc.) and not volunteers. Any Department Director or manager with responsibilities for managing Town cash receipts and those employees who are entrusted with the receipt, deposit and reconciliation of cash for Town-related activities shall be responsible for knowledge of and compliance with this Section. A reference to this Section should be included as part of all departmental policies and procedures. 2. Establishing Cash Handling Sites. Ideally, from a control perspective, collecting and controlling cash should be centralized in one location; however, that is not always possible or practical. As a result, the collection of money is, in part, decentralized. The Finance Division must authorize all cash handling sites, including one-time requests for cash for special events. Depart- 60 The Height of Desert Living Financial Overview & Policies ments requesting status as a cash handling site (or special events where money is being collected and a cash float is needed) must submit a request to the Finance Division at least 24 hours prior to the special event that includes: A. Reason(s) why cash handling site or cash float is needed. B. A list of the personnel involved with the cash handling site, descriptions of their duties and how segregation of duties will be maintained. C. Whether a change drawer will be needed. D. A description of the reconciliation process, including frequency of reconciliation. E. A description of the process for safeguarding cash until it is deposited. F. A schedule of how often and where cash deposits will be made. 3. Procedures for Cash Collection. A. “Cash” is defined as any of the following accepted methods of payment for Town transactions: (1) Cash (coin and currency). (2) Checks (made payable to the Town, no third party checks). (3) Credit Cards (MasterCard, Visa, Discover, American Express-ACTIVE Net only). (4) Money Orders. B. Cash should be physically protected through the use of vaults, safes, cash registers, etc. Each Department is responsible to make the necessary provisions to properly safeguard the cash receipts in its area and maintain the necessary safe or vault that will ensure the security. Generally, any amount of cash on hand must be maintained in a vault or heavy safe (one which cannot be easily moved by two persons using a hand cart). Cash should not be retained in desk drawers or standard file cabinets without a locking mechanism; petty cash must be secured in a locked file cabinet and keys should be secured separately. C. The cash drawer should be kept shut when not in use and after each transaction. The cash drawer, when open, should not be left unattended when it contains money. The contents of cash drawers should be placed in a safe, vault, or an approved, locked location after each day; all safes are to be kept locked. 4. Receipts. A. Procedures must be in place to record the daily beginning and ending receipt numbers of the cash register, and include safeguards to prevent manipulation of register totals, receipt numbers, etc. Automatic number- The Height of Desert Living 61 Financial Overview & Policies ing of receipts through a computerized system is an acceptable alternative. B. Receipts should be generated from either receipt books or cash register receipt system. C. Cash registers must be programmed to issue receipts, which shall contain all information required by the accounting system to properly credit and track payments. D. Receipt books, if issued for special events, must be issued in sequential order. All books should be accounted for from the time of delivery and returned to the Finance Division. E. Only those receipt books that have been distributed by the Finance Division may be used. F. At a minimum, sequential, pre-numbered receipt forms must contain the following information: (1) (2) (3) (4) (5) (6) Date issued. Cashier and/or Department issuing the receipt. Name of payor (not the department name or revenue source). Net amount received. Sufficient information to identify the purpose of the payment. Form of payment (cash, check, credit card, etc.). G. The receipt forms should also: (1) Contain all available identifying numbers and other pertinent, descriptive information including invoice numbers. (2) Be issued in a minimum of two copies, one for the payor and one to accompany the deposit. (3) Never be altered; if any type of change is necessary, all copies of the receipt must be clearly marked “void” and a new receipt issued. (4) Be filed sequentially and retained by the Department (including void receipts). 5. Cash Received in Person. A. When a customer produces a mutilated bill (where a portion is missing), the receiver should request that the customer have a bank redeem the bill. No bill will be considered for acceptance if both serial numbers are not present. B. A printed receipt must be issued for each payment received when the customer pays in person. At a remote location (for special events), man- 62 The Height of Desert Living Financial Overview & Policies ual pre-numbered receipts may be used when cash register receipts are not available. C. Departments may not accept post-dated checks, IOU’s, or third party checks. D. All cash received must be recorded through the computerized accounting system (MUNIS and/or ACTIVE Net) with computer-generated official Town cash receipts. When a cash handling site with a computerized accounting system has to use temporary cash receipts, those temporary receipts must be converted over to computerized receipts as soon as possible. If the conversion cannot be accomplished within 48 hours, the cash should be deposited into the Department’s safe and tracked in detail until it is recorded on the computerized accounting system. E. The customer must be presented an official Town receipt form with a duplicate record being retained by the receiving Department. All numbered receipts must be accounted for, including the original of voided receipts. F. The cash handling site must maintain a clear separation of duties. An individual should not have responsibility for more than one of the cash handling components: collecting, depositing, disbursement and reconciling. G. The procedures below are to be followed to safeguard the employee and the cash: (1) Account for cash as soon as is it received – count the cash in front of customer. (2) Keep cash received in view of the customer until the transaction is complete. (3) If change is required, count all cash and change in front of customer. (4) Reconcile the funds received to the computerized accounting system cash report or to the total of the temporary receipts at the end of the day or at the end of each shift and balance the receipts. (5) Immediately place all cash in a cash drawer, safe or other secure place until deposited. A secure area for processing and safeguarding funds received should be provided and restricted to authorized personnel. (6) Personal transactions with Town cash funds are prohibited. Monies may never be borrowed nor loaned from cash funds, nor may personal checks be cashed from receipts. (7) All employees paying for Town services (rentals, movie tickets, animal license, business license, etc.) must be rung up by a different employee under a separate user ID. (8) Deposit all cash intact and not intermingled or substituted with other cash. The Height of Desert Living 63 Financial Overview & Policies (9) Pay refunds or expenditures through the appropriate Town bank account on a Town-generated check from the main accounts payable account or petty cash for the smaller accounts. If the original payment was made using credit/debit card, then refunds will be issued through the credit card per credit card regulations. (10) Provide printed receipts generated by the point of sale (POS) program for every transaction involving money. (11) Voided cash receipts must be approved and initialed by a supervisor before the daily deposit is done, noting the reason for voiding the transaction. (12) Deposit daily cash report and cash promptly at the end of each day into the Finance Division safe. (13) Place cash in amounts over $500.00 in the Finance Division safe immediately following the transaction until the end of day close out. (14) Cashiers should enter transactions using their personal logins (switch user) during a single shift. (15) All packaged coin or strapped currency received as payment should be removed from the package or straps and verified. H. Cashing checks from Town deposits, borrowing cash for personal use, lapping receipts to cover shortages in cash receipts, withholding checks for deposit in order to float checks, commingling personal and Town funds and modifying cash records are all serious offenses and may result in discipline up to and including immediate discharge from employment. 6. Cash Received Through the Mail. A. When mail is opened, if the cash received is not credited directly into the appropriate Town account or issued a receipt through a computerized accounting system, a log of the checks, credit card transactions and or cash should be prepared and submitted to the Finance Division. The log should include the customer’s name, amount received, check number and any other information available that may assist in proper allocation of the funds. The envelope also should be retained as part of the records. B. When mail is opened, checks must be endorsed promptly with a restrictive endorsement stamp. Checks must be stored in a safe or other secure place approved by the Finance Division until deposited. C. Unidentified receipts must be deposited to a depository account approved for such purposes. All reasonable attempts should be made to identify the correct account and transfer the funds. 7. Check Acceptance. A. The Federal Reserve has established a regulation to standardize check endorsements: 64 The Height of Desert Living Financial Overview & Policies (1) (2) (3) (4) Checks must be made payable to the Town of Fountain Hills and endorsed promptly with a restrictive endorsement stamp payable to the Town of Fountain Hills. The endorsement stamps must be distributed by the Finance Division; this stamp protects the check if lost or stolen. All depositor’s endorsements are limited to the top 1.5 inches on the back side of the check, at the trailing edge of the check. This area is where endorsements are normally placed. If you look at the face of the check, the endorsement area is directly behind where “Pay to the Order of” is printed. Any check that has been endorsed may not be returned to the customer. Any marks below the 1.5 inches on the check may obscure the bank routing number, cause delays in returning checks, and forfeit the Town’s right to recovery. The purpose of this regulation is to speed collection and returns. The endorsement must include the following: FOR DEPOSIT ONLY TOWN OF FOUNTAIN HILLS [Account Number] (5) (6) (7) Checks should have the customer information pre-printed on the face of the check. Bank issued/generated checks are acceptable. Personal checks from employees for cash may not be cashed at any counter in a Town facility. Checks or credit card transactions will not be cashed or processed for more than the amount of purchase. Departments are not authorized to return currency to the payor in the event that the check exceeds the amount due to the Town. B. Be sure that the name, branch, city and state where the drawer’s bank is located is printed on the check. C. The Town will not accept a check that is: (1) (2) (3) (4) (5) (6) (7) (8) (9) Illegible or not written out clearly; checks should be written out in blue or black ink only. For anything other than the exact amount (no change will be given). A third party check (that is, checks made out to someone other than the Town). Altered or changed. Undated, post-dated or stale dated (older than six months). Not signed. A starter check, i.e. a check without the name, address and check number on the face of the check. Not in U.S. funds. From a foreign bank, even if payable in U.S. funds. The Height of Desert Living 65 Financial Overview & Policies (10) Transfer checks. D. If the written amount on a check does not match the numerical amount, the written amount will govern. E. Money orders should be filled out by the customer in the presence of Town staff; the customer must countersign and write Town of Fountain Hills in the payee section. 8. Credit Card Acceptance. A. Credit cards accepted are Visa, MasterCard, Discover and American Express (ACTIVE Net only). B. When presented with a credit card, the Department cashier shall: (1) (2) (3) (4) (5) (6) Verify that the card has not been altered and is not expired. Check customer identification to verify that the name on the card and the account name are the same, unless someone is paying for other family members. Retain the credit card until the transaction is complete. Enter the credit card transaction by swiping the card through the terminal on the keyboard; if the keyboard does not have a terminal, the swipe reader is not functioning or payment is being taken over the telephone, the credit card number should be entered manually when prompted by ACTIVE Net or Class software programs. If the credit card information is being input from a paper registration form that includes the card number and payor signature, shred or permanently mark over the portion of the form that includes the credit card information as soon as the transaction is complete and the card is accepted. If receiving credit card information over the phone, verify the caller’s name as it appears on the card, verify the amount to be processed, enter the credit card number, expiration date and security code directly into the ACTIVE Net or Class program – immediately shred any piece of paper where the information can be viewed or taken. 9. Balancing Cash Receipts. A. All funds collected must be balanced daily, by mode of payment, by comparing the total of the cash, checks and credit cards to the computerized accounting reports, to the manual receipts totals, including the totals of the money received by mail. All cash receipts and supporting documentation (daily deposit slip, system receipts, and system reports) should be transferred daily to the accounting system and all discrepancies should be resolved before the end of the day/shift. 66 The Height of Desert Living Financial Overview & Policies B. Daily cash counts and reconciliations will be performed on a random basis by the Accountant or other senior Finance Division staff member. These reconciliations should be signed and dated by the reviewer. The total monthly receipts should be balanced with the monthly bank account statements and accounting system monthly reports and all discrepancies should be resolved. C. Currency and coin must be reconciled separately from checks, credit cards and money orders by comparing actual cash received to the cash total from the cash report or to the sum of the cash sales from the manual receipts. D. Over/short amounts must be separately recorded, investigated and resolved to the extent possible as set out in the over/short portion of this Section. E. Because balancing can be a time-consuming task and requires attention to detail, it is recommended that each cashier pre-balance his/her own drawer periodically during the day. NOTE: On the rare occasion that a check needs to be forwarded to another party by the Town of Fountain Hills, the check cannot be endorsed. Any of the following positions are authorized to approve this receipt without endorsement: the Town Manager, the Finance Director and the Town Clerk. Approval to accept this instrument in this manner requires approval from one of the Town’s authorized signatories in writing prior to the presentation of the instrument. F. End of day close out process for cash collection points includes the following: (1) (2) (3) Two signatures on the daily cash report before submitting to the Finance Division. Total deposit must match the printed report from the software program. Deposits are turned in daily and deposited in the Finance Division safe by the responsible party. 10. Cash Over & Short. A. A daily accounting of cash received should be balanced against the total amount on the daily reports run by the Department. Any amount that is over or short shall be reported on the same day to the Department Director and the Accountant. B. The discipline procedures set forth below should be followed if the established dollar limits and frequency of overages and/or shortages are exceeded. The current established dollar limit is five dollars. A log should The Height of Desert Living 67 Financial Overview & Policies be established to record any overages and shortages, and the employee’s name and date. Patterns, frequencies and inconsistencies should be noted on the employee’s performance review. Overages or shortages of $50.00 or more are to be reported to the Finance Director. C. Warnings or exceptions involving cash overages or shortages shall be retained in the employee’s permanent file. D. If the shortage is the result of a suspected or documented theft, the shortage must be reported immediately and in writing to the Accountant, the Finance Director and the Town Manager who will submit to law enforcement for investigation, regardless of amount. E. Employees who handle cash are expected to be careful and accurate and to balance their funds each day without overages or shortages. Failure to follow internal controls and checks and balances as approved by the Finance Division is considered to be at least negligence and could be considered misconduct subject to the following disciplinary procedures: (1) Verbal Warning. A verbal warning will be given if an employee has: (i) Two or more over/shorts in any 90-day period (regardless of the amount). (ii) Cumulative over/shorts of $75.00 or more in any 30-day period. (2) Written Warning. (i) After an employee has received two verbal warnings, the third warning will be in the form of a written warning. A fourth warning will be subject to disciplinary action as determined by the Department Director. (ii) A written warning will be issued if an employee exceeds a cumulative total of $100.00 or more cash short in any month regardless of the number of verbal warnings. 11. Returned Check Procedures. A. Any checks returned by the Town’s depository bank as uncollected shall be sent to the Finance Division. Examples of returned checks include: non-sufficient funds (NSF), account closed, payor’s signature missing, refer to maker and post-dated or stale-dated checks. B. When a check is returned, the Finance Division prepares a negative entry to the revenue journal, debiting the originating account for the amount of the check and at the same time assessing a service fee in the amount set forth in the Town’s adopted fee schedule. It is the responsibility of the Department that was credited with the revenue to notify the check writer and use due diligence to collect the amount of the check and the 68 The Height of Desert Living Financial Overview & Policies service fee. The check writer will be prohibited from receiving Town services until the Town is paid the full amount, plus the returned check fee. Restitution should be in the form of currency, money order, cashier’s check or certified check. The Finance Division will maintain an aging report on all non-collectable items; this report will be submitted monthly to the Finance Director. C. When restitution is obtained, the same account should be used that was used on the negative entry and the deposit should be transferred to the Customer Service Representative for inclusion in the daily deposit. D. If after proper due diligence is performed, collection has not been made, the Accountant may be consulted regarding returned items that remain uncollected for further action through the State. 12. Preparation of Deposits (performed by the Finance Division). A. The Finance Division shall prepare all deposits. B. All checks must be made payable to Town of Fountain Hills and endorsed. A calculator tape of the checks should be included with the checks bundled together. C. Cash must be recorded on the deposit slip in the appropriate space. D. Only depository-issued deposit slips, including the appropriate account number(s) and sub-code(s) are to be used. E. Someone not involved with collecting the cash, opening the mail or reconciling the deposit must prepare the deposit. F. Deposit from the Municipal Court should be secured in locking deposit bags, which are available from the bank. G. Trips to the bank should be at random times during each day. 13. Exceptions to Cash Handling Policy. A. Any exception to this Section must be approved in writing by the Department Director and requires the concurrence of the Finance Director. For example, in cases where there is not enough staff available to maintain complete separation of duties, an alternate process to safeguard Town funds must be established and approved by the Finance Director. Requests for exceptions to these procedures must be submitted to the Finance Director in writing. The Height of Desert Living 69 Financial Overview & Policies B. Town personnel are prohibited from depositing Town cash into checking or other bank accounts unless the account has been set up by the Finance Division. 14. Records Retention. All cash receipts and related documents must be maintained in accordance with Records Retention Schedules pursuant to ARIZ. REV. STAT. §§ 39-101 through 39-103 and 41-151.15 through 41-151.19. Accounting reports, deposit slips, credit card receipts, copies of manual cash receipts, etc. should be kept for the period specified by the Records Retention Schedules. DEBT POLICY The purpose of this debt policy is to provide for the preservation and enhancement of the Town’s bond ratings, the maintenance of adequate debt service reserves, compliance with debt instrument covenants and provisions and required disclosures to investors, underwriters and rating agencies. The Town’s overall debt management policy is to ensure that financial resources are adequate in any general economic situation to not preclude the Town’s ability to pay its debt when due. These policies are meant to supplement the legal framework of public debt laws provided by the Arizona Constitution, State Statutes, Federal tax laws and the Town’s current bond resolutions and covenants. 1. General. A. The Town will (1) use current revenues to pay for short-term capital projects, repair and maintenance items and (2) reserve long-term debt for capital improvements with useful lives of ten years or more. The Town will not use long-term debt to fund current governmental operations and will manage its cash flow in a fashion that will prevent any borrowing to meet working capital needs. However, exclusive reliance upon “pay-as-you-go” funds for capital improvements requires existing residents to pay for improvements that will benefit new residents who relocate to the area after the expenditure is made. Financing capital projects with debt provides for an “intergenerational equity,” as the actual users of the capital asset pay for its cost over time, rather than one group of users paying in advance for the costs of the asset. Where there is a benefit to all future residents, debt financing should be given consideration. B. To increase its reliance on current revenue to finance its capital improvements, and promote a “pay-as-you-go” philosophy, the Town will appropriate each year a percentage of current revenues to maintain a minimum 10% of average actual General Fund revenues for the preceding five fiscal years in the assigned fund balance. 70 The Height of Desert Living Financial Overview & Policies 2. Capital Improvement Program. A. As part of the budget process each year, the Town Manager or authorized designee will prepare a capital spending plan that provides a detailed summary of specific capital projects for the five fiscal years subsequent to the fiscal year presented. The plan will include the name of the project, project schedule, capital cost by fiscal year and a recommended specific funding source. The five year capital improvement program will be developed within the constraints of the Town’s ability to finance the plan. B. The Town Manager and Department Directors will develop formal ranking criteria that will be used in the evaluation of all capital projects. The ranking criteria will give greatest weight to those projects that protect the health and safety of its citizens. “Pay-as-you-go” project financing shall be given the highest priority. Capital improvements that must rely upon debt financing shall be accorded a lower priority and projects with a useful life of less than ten years shall not be eligible for inclusion in bond issues except in extraordinary circumstances. C. Lease-purchase financing shall be undertaken only when the project is considered essential to the efficient operation of the Town or to remove expenditures that would exceed the State-imposed expenditure limitation. The Town Manager or authorized designee shall be responsible for ensuring that “pay-as-you-go” expenditures do not cause the Stateimposed expenditure limitation to be exceeded in any fiscal year. D. All capital project requests will be accompanied by a description of the sources of funding to cover project costs. Where borrowing is recommended, a dedicated source of funds to cover debt service requirements must be identified. All capital project requests will be required to identify any impact the project may have on future operating costs of the Town. The Town will seek grants to finance capital improvements and will favor those projects that are likely to receive grant money. E. All capital project appropriations and amendments to the capital improvement program must be approved by the Town Council. F. The capital plan will include all equipment and facilities with a useful life of greater than ten years and a cost greater than $50,000. Debt financing shall not exceed the useful life of the infrastructure improvement or asset. G. The following steps shall be used to prepare the Capital Improvement Program (“CIP”): The Height of Desert Living 71 Financial Overview & Policies (1) Establish Capital Improvement policies. (a) Time period the CIP will cover. (b) Facilities/equipment that will be included in the CIP. (c) How acquisition of multiple items (e.g. computers) will be treated. (d) Identification of projects that are expected to be undertaken, but fall outside the time horizon of the plan. (2) Adopt standards to rank project requests. (a) Projects that address a public health or safety concern are given top priority. (b) Projects mandated by a court of competent jurisdiction or a government with authority over the Town are equal with public health or safety. (c) Major maintenance (preservation of assets). (d) Replacement of obsolete equipment (improving efficiency). (e) Expansion to meet demand caused by growth. (f) Coordination of projects to achieve cost savings. (g) Availability of cash to finance improvements from current revenues. (h) Acquisition of open space. (3) Perform and maintain a capital inventory and identify useful life. (4) Identify projects. (a) Status review of previously approved projects. (b) Identification of new projects. (c) Assess capital project alternatives. (d) Complete project request forms. (5) Assess funding sources. (a) Available grants. (b) Development fees shall be utilized to fund capital projects before pay-as-you-go and bond issuance financing. (c) Developer contributions. (d) Private contributions. (e) Issuance of securities. (f) Capital leases. (6) Approve the CIP and budget. (a) Town Council review. (b) Public hearing. (c) Adoption of the CIP and capital budget. All capital project requests will be accompanied by a description of the sources of funding to cover project costs. Where borrowing is recommended, the source of funds to cover debt service requirements must be 72 The Height of Desert Living Financial Overview & Policies identified. All capital project requests will be required to identify any impact the project may have on future operating costs of the Town. Department Directors will submit detailed descriptions of the useful life of capital projects submitted in conjunction with the preparation of the Town’s CIP. The Town Manager shall incorporate an estimate of the useful life of proposed capital improvements in developing an amortization schedule for each bond issue. If a short-lived asset or project (less than ten years) is included in a bond issue then the bond amortization schedule shall be adjusted to reflect the asset’s rapid depreciation. At no time shall the amortization exceed the life of the asset. 3. Financing Alternatives. A. Financing alternatives include, but are not limited to: (1) Grants. (2) Developer contributions. (3) General Obligation (GO) Bonds – requires voter approval, supported by an ad valorem (property) tax. (4) Revenue Bonds – repaid with dedicated revenue stream (HURF, revenue generated by project). (5) Municipal Property Corporation (MPC) Bonds – repaid with a dedicated revenue source. (6) Community Facilities District (“CFD”) or Special District Bonds – supported by an ad valorem property tax, revenues of the district or assessments of the cost of public infrastructure or enhanced municipal services. (7) Capital leases – repaid within operating budget. (8) Commercial paper (CP) or Bond Anticipation Notes (BAN) with terms less than two years. B. Town debt service costs (GO Bonds, Revenue Bonds, MPC Bonds, Leases) shall not exceed 20% of the Town’s operating revenue in order to control fixed costs and ensure expenditure flexibility. Improvement District, CFD and Special District debt service is not included in this calculation because it is paid by district property owners and is not an obligation of the general citizenry. Separate criteria for CFDs have been established and included within the Town’s CFD policy. C. The Town shall comply with all U.S. Internal Revenue Service arbitrage rebate requirements for bonded indebtedness. D. Where applicable, the Town will structure GO bond issues to create level debt service payments over the life of the issue. The goal will be to strive for a debt repayment schedule to be no more than 15 years; at no time will the debt exceed 25 years. The Height of Desert Living 73 Financial Overview & Policies E. Refunding bonds will be measured against a standard of the net present value debt service savings exceeding 3% of the principal amount of the bonds being refunded, or if savings exceed $750,000, or for the purposes of modifying restrictive covenants or to modify the existing debt structure to the benefit of the Town. Refinancings undertaken for other reasons should proceed only when the advantages have been clearly shown in a cost/benefit analysis of the transaction. F. The Town will seek to maintain and, if possible, improve the current bond rating in order to minimize borrowing costs and preserve access to credit. G. An analysis showing how a new issue combined with current debt impacts the Town’s debt capacity and conformance with Town debt policies will accompany every future bond issue proposal. The debt capacity analysis should reflect a positive trend and include: (1) (2) (3) (4) (5) (6) (7) Percent of debt outstanding as a percent of the legal debt limit. Measures of the tax and revenue base. Evaluation of trends relating to expenditures and fund balance. Debt service as a percentage of assessed valuation. Measures of debt burden on the community. Tax-exempt market factors affecting interest costs. Debt ratios. H. MPC and contractual debt, which is non-voter approved, will be utilized only when a dedicated revenue source (e.g., excise taxes) can be identified to pay debt service expenses. The project to be financed will generate net positive revenues (i.e., the additional revenues generated by the project will be greater than the debt service requirements). I. The Town’s privilege/excise tax to debt service goal will be a ratio of at least 2.5:1 to ensure the Town’s ability to pay for long-term debt from this elastic revenue source. 4. Issuance of Obligations. A. The Town shall select the underwriter and the paying agent/registrar for each debt issuance based on competitive bid. The underwriter must be a firm with an office in the Phoenix area and a record of prior working relationships. B. The request for proposals process will be designed to select the service providers that offer the Town the best combination of expertise and price. The Town is not required to select the firm offering the lowest price, but a report must be prepared by the Town Manager providing justification to the Town Council for a recommendation when other than the 74 The Height of Desert Living Financial Overview & Policies lowest bidder is chosen. The review of all proposals submitted shall be the responsibility of the Town Manager. C. The Town will sell bonds through public sale, online bidding process or an accelerated bidding process unless the Town Council authorizes the bond to be sold by negotiated sale or private placement. D. The Town Manager or designee and Town Attorney will coordinate their activities to ensure that all securities are issued in the most efficient and cost-effective manner and in compliance with the governing statutes and regulations. The Town Manager and the Town Attorney shall consult and jointly select the bond counsel for a bond issue. E. The Town Manager or authorized designee will seek a rating on all new issues which are being sold in the public market if economically feasible. F. The Town will report all financial information on an annual basis and notices of listed events in a timely manner, not in excess of ten business days after the occurrence of event, to the rating agencies and the Municipal Securities Rulemaking Board’s (“MSRB’s”) Electronic Municipal Market Access (EMMA) system. The annual report will include, but not be limited to, the Town’s annual Comprehensive Annual Financial Report (CAFR) and other items specified in the Town’s continuing disclosure undertakings. G. Any institution or individual investing monies as an agent for the Town shall do so in a manner consistent and in compliance with the Town’s adopted Investment Policy. H. The Town Manager or authorized designee will provide detailed draw schedules for any project to be funded with borrowed monies. The Town will invest the proceeds or direct a trustee to invest the proceeds of all borrowings in a manner that will ensure the availability of funds as described in the draw schedules. I. The Town acknowledges the responsibilities of the underwriting community and pledges to make all reasonable efforts to assist underwriters in their efforts to comply with Securities and Exchange Commission Rule 15c2-12 and MSRB Rule G-36. The Town will follow its adopted issuance and post-issuance compliance procedures relating to its tax-exempt financings. The Height of Desert Living 75 Financial Overview & Policies 76 The Height of Desert Living Budget Highlights Budget Highlights The Height of Desert Living 77 Budget Highlights Budget Introduction In FY09-10, the Town introduced program budgeting. Program budgeting is a method of budgeting expenditures to meet programmatic objectives rather than budgeting on a line-item basis. In program budgeting, specific performance objectives or outcomes are defined and the costs to produce those outcomes are enumerated in the budget. With each year’s budget, we have moved closer to producing a true Program Budget. In FY15-16, the budget document continues with Department level, Division level and Program level budgets. We believe program budgeting will provide the citizens with a much better picture of the true cost of providing Town services. For a summary of all Town programs, please see pages 112-114. The proposed budget is based on revenue projections that are conservative and based on the expectation that the local and national economy will continue at its existing pace of moderate growth in revenues next fiscal year. Revenues for all funds are $25.9M (excluding reserves) with expenditures of $37.9M with some funds utilizing reserves for projects. TOWN OF FOUNTAIN HILLS REVENUES BY FUND TYPE Capital Projects Funds 13% Operating Funds 55% Debt Service Funds 13% HURF 9% Special Revenue Funds 9% Excise Tax Funds 2% Total All Funds = $25.9M TOWN OF FOUNTAIN HILLS EXPENDITURES BY FUND Capital Projects 38% General Fund 37% HURF 7% MPC Debt Service 1% Eagle Mtn CFD 1% GO Debt Service Environmental 6% 2% Total All Funds = $37.9M 78 Special Revenue Downtown 4% Economic Dev 1% Downtown Strategy 1% The Height of Desert Living Budget Highlights It should be noted that State Shared sources of revenue are very sensitive to the fluctuations of the economy as well as to annual legislative appropriations. Additionally, these revenues are distributed to cities and towns based on each municipality’s population compared to that of the entire State. Some municipalities have abundant available land for expansion and will continue to grow in population, while others, like Fountain Hills, have fixed borders and limited population growth. Over time, Fountain Hills will, therefore, represent a smaller and smaller percentage of the total and will be allocated a smaller percentage of State Shared revenues. Past efforts to diversify the Town’s revenue sources by asking the voters to approve a primary property tax have been unsuccessful which has necessitated reductions in force while maintaining the existing level of service. General Fund Budget Overview The General Fund supports core services and is the largest fund with the greatest potential for revenue fluctuations. Revenues from taxes, State Shared revenues, license and permit fees, and charges for services provide the major resources to fund programs and services delivered by the Town. FY15-16 GENERAL FUND OPERATING REVENUES Almost 90% of the Town’s General Fund resources are derived from the local sales tax and State Shared revenues. Intergovernmental 35% Local Taxes 53% Building Revenue 4% Permits, Licenses, Fees 8% In FY08-09, the Town received $14.8M in General Fund revenues but dropped over $2M by FY12 to $12.6M. The economic recovery saw a return to a revenue stream of $13.9M. The drop by FY13-14 reflects the reallocation of the Vehicle License Tax revenue (historically available for General Fund expenditures) to the Highway User Revenue Fund (HURF) for pavement management. General Fund Revenues (in millions) $16.0 $13.7 $14.0 $13.5 $13.2 $13.3 $13.2 FY12-13 FY13-14 $13.9 $12.6 $12.0 $10.0 FY09-10 FY10-11 The Height of Desert Living FY11-12 FY14-15 FY15-16 79 Budget Highlights The economic recession forced the Town to focus on the delivery of core services, defined by the Town Council as:     Public Safety – Fire/Emergency Medical, Law Enforcement and Judicial Administration – Economic Development, Finance, Human Resources, Information Technology, Town Manager, Town Clerk Development Services – Building Safety, Engineering, Planning, Code Enforcement, Streets, Stormwater/Environmental Services, Facilities, Mapping & Graphics Community Services – Parks, Recreation, Senior Services, Community Center, Tourism, Open Space and Trails In addition to the focus on core services, the Town Council directed staff to develop a new program in FY14-15 for funding maintenance capital – those projects that are necessary to maintain the Town’s infrastructure but are not considered a capital improvement program (i.e., under the $50,000 threshold for capital projects). During the upcoming year, staff will create a maintenance capital policy, identify the projects that would fall under the new program and also identify a sustainable funding source for those projects. A long term goal has been to identify resources to create an asphalt replacement program; this program would ensure that a sustainable and standardized program would be appropriated annually for the Town’s 390 lane miles of roads. Following is a brief summary of what is included in the proposed General Fund budget for FY15-16: Salaries and Benefits - After the staff reductions made between FY09-10 and FY12-13, there remains a total of 52 full time equivalent employees (FTE) proposed for FY15-16, compared to 115 FTE in FY01-02, and 80 FTE in FY09-10. Most Town employees’ salaries and benefits are funded through the General Fund; salaries normally include overtime, sick leave, vacation and a set aside for increases. Staff is proposing a 2.5% salary adjustment for FY15-16. Because local governments are primarily a service industry, salaries and benefits comprise a major portion of expenditures. For Fountain Hills, salaries and benefits represent 23% of the proposed General Fund budget in FY15-16 and 10% of the total budget. Number of FTE Employees The chart on the right shows that the number of Town employees is only slightly higher than at the lowest level in over fifteen years while the level of service to the citizens has remained constant. 120 110 115 108 106 100 87 90 80 77 77 82 70 88 87 80 61 60 58 57 51 51 52 50 40 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 80 The Height of Desert Living Budget Highlights Employee benefits include health, vision and dental insurance, employer taxes, disability, workers’ compensation insurance, and employer match of retirement contributions. The Town does not provide a defined benefit pension plan for employees but rather matches employee contributions into a 401(a) account maintained by the International City/County Managers Association (ICMA). Contractual Services - The Town contracts with outside professionals for a number of services which represents 25% of the total budget (61% of the General Fund). Two major contracts included in this category are: 1. Fire protection and emergency medical services ($3,306,680), currently under contract with Rural/Metro Corporation – 3% increase; and 2. Police protection ($3,554,666), currently provided through the Maricopa County Sheriff’s Office – 10% increase. These two contracts alone represent 52% of the General Fund budget in FY15-16. Contractual Services also includes annual landscape maintenance contracts, equipment and vehicle repairs, and facilities maintenance (janitorial, building maintenance, etc.). Maintenance of the Town’s 116 acres of parks, Town medians, dams, and washes are provided by independent contractors. These contracts are solicited through a bid process to obtain the most competitive price for the Town. With pavement management a high priority, the Town is placing a priority on infrastructure maintenance that has been deferred ($1,000,000 in the HURF fund). Maintenance/Utilities - In FY15-16, maintenance/utilities represent 7% of the total General Fund budget. The Town owns ten buildings that require maintenance on HVAC equipment, interior and exterior surfaces, electric and plumbing, fire systems, irrigation, etc. Town staff has been unable to dedicate the resources necessary to maintain the buildings in an optimum condition; consequently future budgets will require increasing amounts of maintenance funding to bring the buildings up to standards. Supplies and Services - Supplies and Services include operational costs such as insurance, office supplies, etc. for Town Hall and other Town-owned buildings and accounts for 4% of the operating budget. The Town owns the Library, the Museum, the Community Center, two fire stations, a vehicle maintenance facility, the Kiwanis building, and the Community Theater building. Other items in this category are postage and travel. Capital Outlays - Capital outlays include the purchase of furniture and equipment, and the improvement of Town facilities with a cost of at least $10,000 but less than $50,000. Expenditures of $50,000 or more are included in the Capital Improvement Program. The Town began, with the FY10-11 budget, the inclusion of vehicle replacement charges to each department based on depreciation to be transferred and expended within a Vehicle Replacement Fund. The Height of Desert Living 81 Budget Highlights HURF/Streets Fund Overview The HURF/Streets Fund is a fund restricted to streets and transportation related purposes. With an operational priority for pavement management, the revenue from the Vehicle License Tax (VLT) will be appropriated within the HURF fund to be used for pavement maintenance (not reconstruction). The available resources in HURF are anticipated at $2.3M in FY15-16 which includes $888,838 from VLT. Road maintenance has not been adequately funded for several years which has resulted in serious degradation of the Town’s 186 miles of arterial and collector streets. The FY15-16 program of work will continue to focus on resolving the longterm fiscal needs for road maintenance. The HURF/Streets fund provides funding for the following Town programs:         Streets Department—Administration Adopt-A-Street Legal Services Open Space Pavement Management Street Signs Traffic Signals Vehicle Maintenance Excise Tax Funds Overview The Excise Tax/Downtown Fund was created in FY00-01 designating .1% of the Town’s 2.6% local sales tax to downtown development. On April 18, 2013, the Town Council established an additional fund by splitting the original Excise Tax/ Downtown Fund into two separate funds:   Downtown Strategy Fund (original Excise Tax/Downtown Fund ) Economic Development Fund Both funds were funded originally through the dedicated .1% of local sales tax with a 60/40 split—60% of sales tax revenues allocated to the new Economic Development Fund and 40% of sales tax revenues allocated to the Downtown Strategy Fund. The residual fund balance of the Excise Tax/Downtown Fund as of June 30, 2013, was included with any new revenue in the Downtown Strategy Fund to be used towards Town Center infrastructure improvement and development. The Economic Development Fund, originally, was funded with 60% of the .1% local sales tax to be available for any economic development purpose. The Economic Development budget also included a proposal to create a new fund for Tourism in the amount of $103,000 as well as implementation of the Economic Development 82 The Height of Desert Living Budget Highlights Plan adopted by the Council in March 2013. A resolution (2014-50) was passed on December 4, 2014, changing the allocations to 80% to the Economic Development Fund and 20% to the Downtown Strategy Fund effective January 1, 2015. Special Revenue Fund Overview All special revenues (grants, etc) are received in the Special Revenue Fund unless the item specifically has been budgeted in another fund, especially if the grant pertains to a capital improvement project. The revenues and expenses for a grant need to be equal and net to zero. If grants require a Town match, funds are transferred to the Special Revenue Fund from another fund to account for the difference. With proceeds from a $63,000 grant from the State lottery funds (LTAF II), the Town contracted with Valley Metro to conduct a study regarding future transit services within the Town. The study was conducted within the community by Valley Metro and the results shared with Town Council who then recommended that the RideChoice program be adopted by the Town. Grant funds will continue to support the program as long as they are available. The RideChoice program is open to residents with qualifying disabilities and those who are 65 years of age and older. It is a voucher program that uses an electronic card to allow participants to use a taxi for rides. The program helps residents who are without transportation get around town or make connections to bus routes or Dial-a-Ride. Included in the FY15-16 budget is an appropriation of $1.5M in the event that an unanticipated grant becomes available. Other revenues in the Special Revenue Fund are the Court Enhancement Fund, the Environmental Fund, and the Cottonwoods Maintenance District Fund – these funds are assigned/restricted for specific purpose and not available for general operations. Debt Service Funds Overview Total debt service revenues for FY15-16 are budgeted at $3.2 million including secondary property taxes for voter approved bonds, transfers from the General Fund for the Community Center and excise taxes to pay for Municipal Property Corporation (MPC) debt (Community Center and mountain preserve). Revenues are budgeted higher than expenditures to allow for a delinquency factor in uncollected property tax revenues. The following is a summary of the debt payments for FY15-16:    General Obligation Bonds (property taxes) Municipal Property Corporation (excise taxes) Eagle Mountain Facilities District (property taxes) The Height of Desert Living $2.1 million $0.4 million $0.5 million 83 Budget Highlights Capital Projects Fund Overview The Capital Projects Fund resources are derived from one time construction sales tax (50% of revenues – the other 50% funds operations in the General Fund) as well as bond proceeds or other revenue sources. During the building boom prior to 2008, the Town accumulated approximately $10M in the Capital Projects Fund and has been cautious about moving forward with projects during the recession. Any proposed capital funding policy should include prioritization of projects based on strategic plans, need, cost, life expectancy, etc. A revised policy will be presented to the Town Council in the near future. Projects by Project Type Expenditures - FY16-20 Parks & Recreation Projects 15% Street/Sidewal k Projects 37% Facilities Projects 21% Traffic Signal Projects Vehicle 8% Replacement Program Stormwater Management/ Contingency 5% Drainage 1% Projects 11% Downtown Improvement Projects 2% Projects by Funding Source Expenditures - FY16-20 Development Fees 11% Capital Projects Fund 42% Grants 15% Bonds 23% Excise Tax Fund 3% General Fund 5% 84 Other 1% The Height of Desert Living Budget Highlights The following project areas and funding source are programmed for FY15-16 with total expenditures for capital projects budgeted at $14.3M which include: $5.0M $3.7M $0.9M $2.1M for Saguaro Boulevard reconstruction, funded with bonds for a new fire station relocation project, funded with CIP reserves in park improvements, funded with CIP reserves in wash channelization project, mostly grant funded The complete list of projects is shown on pages 292-297. The annual impact on the FY15-16 operating budget as a result of the proposed capital improvement projects is expected to have minimal impact on maintenance costs although the amount is unknown at this time. The projects are replacing existing roads, facilities and open space that require high maintenance due to their age. No ongoing personnel related costs are anticipated from the completion of these projects. Development Fees Fund Overview With limited funds from development anticipated, there are few capital projects budgeted to be funded from Development Fees in the next fiscal year. However, new legislation required that the Town update the Infrastructure Improvement Plan (IIP) and conduct a revised development fee study prior to August 1, 2014. This study was initiated in FY12-13, completed in FY13-14 and is the basis for new fees. The study was approved and reduced the number of fee categories from six to two:   Law Enforcement, Streets, Open Space and Library/Museum were eliminated Fire & Emergency and Parks/Recreation will remain The fund balances remaining in the eliminated categories are included in the FY1516 expenditures to be used towards programs or projects that were included in the original IIP. The Height of Desert Living 85 Budget Highlights FY15-16 Summary of Proposed Budget Revenues and Expenditures - All Funds Operating Funds Revenues: Sales Tax Property Tax Franchise Tax Intergovernmental Debt Service Proceeds Fines and Forfeitures Licenses and Permits Charges for Services Leases and Rents Investment Earnings Other Sub total Use/(Source) of Reserves Total Revenues Expenditures: Current: General Government: Mayor and Council Administration Municipal Court Total General Government Public Safety: Law Enforcement Fire & Emergency Medical Total Public Service Community Services Development Services Total Expenditures Debt Service Funds Capital Projects Funds Total $ 7,317,367 $ 665,165 $ 332,035 2,526,163 324,310 4,892,167 1,790,000 147,011 686,428 104,640 151,700 280,831 50,000 319 18,000 343,669 981,483 14,193,483 3,191,647 3,226,158 (175,462) (164,334) 11,437,948 $ 14,018,021 $ 3,027,313 $ 14,664,106 $ 332,583 5,366 3,967,162 16,350 540,000 12,000 6,400 417,579 5,297,440 940,393 $ 6,237,833 $ 8,647,150 2,531,529 324,310 10,649,329 163,361 1,331,068 163,700 280,831 74,719 1,742,731 25,908,728 12,038,545 $ 37,947,273 $ $ $ 80,084 2,395,765 277,107 2,752,956 3,683,970 3,501,797 7,185,767 2,275,574 1,803,724 $ 14,018,021 $ 2,615,462 2,615,462 411,851 $ 3,027,313 $ 342,885 342,885 203,484 3,717,202 3,920,686 1,130,535 9,270,000 $ 14,664,106 Note: See page 44 for a listing of the funds included in each column. 86 Non-Major Funds The Height of Desert Living 1,655,000 80,615 1,735,615 136,921 4,365,297 $ 6,237,833 80,084 7,009,112 357,722 7,446,918 3,887,454 7,218,999 11,106,453 3,543,030 15,850,872 $ 37,947,273 Budget Highlights TOWN OF FOUNTAIN HILLS REVENUES BY TYPE - ALL FUNDS Property Tax 7% Franchise Tax 1% Intergovernmental 28% Sales Tax 23% Licenses and Permits 3% Reserves 32% Leases and Rents 1% Other 5% TOWN OF FOUNTAIN HILLS EXPENDITURES BY FUNCTION - ALL FUNDS Administration 19% Development Services 42% Community Services 9% The Height of Desert Living Municipal Court 1% Law Enforcement 10% Fire & Emergency Medical 19% 87 Budget Highlights Historical Summary of Revenues and Expenditures - All Funds FY14-15 Revised Budget FY15-16 Proposed Budget $ 7,957,163 $ 8,459,268 1,421,614 1,463,056 334,668 349,414 6,323,048 6,677,517 187,251 170,995 570,904 891,783 162,085 161,376 213,870 252,585 56,665 81,138 1,817,132 2,223,289 19,044,400 20,730,421 (348,591) 1,495,037 $ 18,695,809 $ 22,225,458 $ 8,454,880 909,071 316,400 12,614,313 8,200,000 164,261 903,899 153,590 241,762 85,134 3,312,852 35,356,162 9,483,427 $ 44,839,589 $ 8,647,150 2,531,529 324,310 10,649,329 163,361 1,331,068 163,700 280,831 74,719 1,742,731 25,908,728 12,038,545 $ 37,947,273 $ $ $ FY12-13 Actual Revenues: Taxes: Sales Tax Property Tax Franchise Tax Intergovernmental Debt Service Proceeds Fines and Forfeitures Licenses and Permits Charges for Services Leases and Rents Investment Earnings Other Sub total Use/(Source) of Reserves Total Revenues Expenditures: Current: General Government: Mayor and Council Administration Municipal Court Total General Government Public Safety: Law Enforcement Fire & Emergency Medical Total Public Service Community Services Development Services Total Expenditures 88 76,004 5,277,580 385,253 5,738,837 2,891,378 3,317,115 6,208,493 2,132,341 4,616,138 $ 18,695,809 FY13-14 Actual $ 76,799 5,297,766 296,384 5,670,949 3,067,013 3,821,721 6,888,734 2,236,098 7,429,677 $ 22,225,458 The Height of Desert Living 80,318 7,024,510 355,780 7,460,608 3,582,630 6,124,099 9,706,729 4,269,295 23,402,957 $ 44,839,589 80,084 7,009,112 357,722 7,446,918 3,887,454 7,218,999 11,106,453 3,543,030 15,850,872 $ 37,947,273 Budget Highlights In Millions Town of Fountain Hills Revenues - By Year and Type 14 12 10 8 6 4 2 0 -2 FY12-13 FY13-14 FY14-15 FY15-16 Actual Actual Revised Proposed Budget Budget Sales Tax Property Tax Franchise Tax Intergovernmental Debt Service Proceeds Fines and Forfeitures Licenses and Permits Charges for Services Leases and Rents Investment Earnings Other Reserves Town of Fountain Hills Expenditures - By Year and Function 25 Mayor and Council In Millions 20 Administration 15 Municipal Court 10 Law Enforcement 5 0 FY12-13 Actual FY13-14 Actual FY14-15 Revised Budget FY15-16 Proposed Budget The Height of Desert Living Fire & Emergency Medical Community Services Development Services 89 Budget Highlights FY15-16 Projected Changes in Fund Balances Operating Funds Revenues: Sales Tax Property Tax Franchise Tax Intergovernmental Debt Service Proceeds Fines and Forfeitures Licenses and Permits Charges for Services Leases and Rents Investment Earnings Other Total Revenues Expenditures: General Government: Mayor and Council Administration Municipal Court Total General Government Public Safety: Law Enforcement Fire & Emergency Medical Total Public Service Community Services Development Services Total Expenditures Net Change in Fund Balance Fund Balance Beginning of Year - estimated End of Year Fund Balance Percentage Change $ 7,317,367 324,310 4,892,167 147,011 686,428 151,700 280,831 50,000 343,669 14,193,483 Debt Service Funds Capital Projects Funds $ $ 665,165 2,526,163 319 3,191,647 332,035 1,790,000 104,640 18,000 981,483 3,226,158 Non-Major Funds $ Total 332,583 5,366 3,967,162 16,350 540,000 12,000 6,400 417,579 5,297,440 $ 8,647,150 2,531,529 324,310 10,649,329 163,361 1,331,068 163,700 280,831 74,719 1,742,731 25,908,728 80,084 2,395,765 277,107 2,752,956 2,615,462 2,615,462 342,885 342,885 1,655,000 80,615 1,735,615 80,084 7,009,112 357,722 7,446,918 3,683,970 3,501,797 7,185,767 2,275,574 1,803,724 14,018,021 411,851 3,027,313 203,484 3,717,202 3,920,686 1,130,535 9,270,000 14,664,106 136,921 4,365,297 6,237,833 3,887,454 7,218,999 11,106,453 3,543,030 15,850,872 37,947,273 175,462 164,334 8,895,862 $ 9,071,324 2% $ 250,368 414,702 66% (11,437,948) 15,507,909 $ 4,069,961 (74%) (940,393) 2,956,507 $ 2,016,114 (32%) (12,038,545) 27,610,646 $ 15,572,101 (44%) Note: See page 44 for a listing of the funds included in each column. Operating funds included in this table are the General Fund, Public Art and Internal Service Funds. The Debt Service Fund increased because of the initial long interest payment on the General Obligation Bonds, Series 2014 for the Saguaro Boulevard reconstruction. The Capital Projects and Non-Major funds will be utilizing accumulated reserves for one time capital expenditures. 90 The Height of Desert Living Budget Highlights FY15-16 Proposed Budget Summary of Expenditures Fund/Department FY12-13 FY13-14 Actual Actual Revised Budget Proposed Budget FY14-15 FY15-16 76,799 1,958,224 292,490 1,609,961 2,120,860 3,385,588 3,064,707 $ Operating Funds Mayor & Council Administration Municipal Court Development Services Community Services Fire & Emergency Medical Law Enforcement $ Total General Fund 80,318 2,094,545 275,165 2,014,506 2,368,519 3,447,099 3,379,630 $ 80,084 2,296,210 277,107 1,803,724 2,260,574 3,501,797 3,683,970 12,508,629 13,659,782 13,903,466 3,680 1,234 15,000 15,000 3,680 1,234 15,000 15,000 63,186 64,560 72,394 68,555 63,186 64,560 72,394 68,555 116,336 6,427 550,581 134,091 17,752 - 31,000 - 122,763 684,672 17,752 31,000 $ 13,025,269 $ 13,259,095 $ 13,764,928 $ 14,018,021 $ $ $ $ Total Public Art Fund Administration Total Internal Service Fund Administration Development Services Total Vehicle/Equip Repl Fund Special Revenue Funds Development Services $ 12,835,640 Community Services Total Operating Funds 76,004 2,720,606 373,952 1,534,135 1,987,467 3,253,049 2,890,427 Total Highway User Revenue Fund 2,049,424 3,146,310 2,387,204 2,843,026 2,049,424 3,146,310 2,387,204 2,843,026 176,322 176,322 272,730 272,730 1,879,079 1,879,079 557,886 557,886 Administration Total Economic Development Fund - 147,581 147,581 245,841 245,841 321,101 321,101 Community Services Total Tourism Fund - - 126,275 126,275 136,921 136,921 125,222 61,667 1,289,439 1,655,000 125,222 61,667 1,289,439 1,655,000 11,300 3,894 80,615 80,615 11,300 3,894 80,615 80,615 - - - 639,241 - - - 639,241 11,033 3,363 3,600 4,043 11,033 3,363 3,600 4,043 Administration Total Downtown Strategy Fund Administration Total Special Revenue Fund Municipal Court Total Court Enhancement Fund Development Services Total Environmental Fund Administration Total Cottonwoods Maint District Total Special Revenue Funds $ 2,373,301 $ 3,635,545 The Height of Desert Living $ 6,012,053 $ 6,237,833 91 Budget Highlights FY15-16 Proposed Budget Summary of Expenditures Fund/Department Debt Service Funds Administration Total Gen Oblig Debt Service $ Development Services Total Eagle Mtn CFD Debt Service Administration Total Munic Prop Corp Debt Service Total Debt Service Funds Capital Projects Funds Administration Development Services Community Services Fire & Emergency Medical $ $ Total Capital Projects Fund Development Services Total Facilities Replacement Fund Law Enforcement Total Law Enforcement Dev Fee Fire & Emergency Medical Total Fire/Emergency Dev Fee Development Services Total Streets Dev Fee Community Services Total Park/Rec Dev Fee Community Services Total Open Space Dev Fee Community Services Total Library/Museum Dev Fee Total Capital Projects Funds Grand Total of All Funds 92 $ FY12-13 FY13-14 Actual Actual 1,001,062 1,001,062 $ FY14-15 FY15-16 Revised Budget Proposed Budget 1,014,000 1,014,000 $ 472,100 472,100 $ 2,094,722 2,094,722 421,193 425,313 423,035 411,851 421,193 425,313 423,035 411,851 1,089,175 1,108,910 1,113,200 520,740 1,089,175 1,108,910 1,113,200 520,740 2,511,430 176,217 399,066 131,978 63,115 $ $ 2,548,223 539,824 1,678,516 92,712 433,826 $ 2,008,335 $ $ 2,055,080 15,808,000 1,717,000 2,630,000 $ 3,027,313 342,885 9,140,000 1,130,000 3,650,000 770,376 2,744,878 22,210,080 14,262,885 - - 143,772 130,000 - - 143,772 130,000 951 2,306 203,000 203,484 951 2,306 203,000 203,484 951 2,306 47,000 67,202 951 2,306 47,000 67,202 4,315 11,813 407,921 - 4,315 11,813 407,921 - 3,795 9,217 - - 3,795 9,217 - - 4,470 9,769 - 535 4,470 9,769 - 535 951 2,306 42,500 - 951 2,306 42,500 - 2,782,595 $ 23,054,273 $ 14,664,106 $ 22,225,458 $ 44,839,589 $ 37,947,273 785,809 $ 18,695,809 $ The Height of Desert Living Revenue Summary Revenue Summary The Height of Desert Living 93 Revenue Summary Revenue This section provides a broad overview of the revenues included in the FY15-16 budget. Information is presented for each fund. TOWN OF FOUNTAIN HILLS REVENUES BY FUND TYPE Capital Projects Funds 13% Operating Funds 55% Debt Service Funds 13% HURF 9% Special Revenue Funds 9% Excise Tax Funds 2% Total All Funds = $25.9M Total revenues for all funds are estimated at $25,908,728. The Operating Funds portion represents approximately 55% of the total. HURF/Streets funds represent 9% of the total. Special Revenue funds represent another 9% of the budget. Debt Service represents 13% and Capital Projects represent 13%. 94 The Height of Desert Living Revenue Summary FY15-16 Proposed Budget Summary of Revenues Description FY12-13 FY13-14 Actual Actual FY14-15 FY15-16 Revised Budget Proposed Budget Operating Funds Sales Tax-Local Franchise Fees Liquor License Fees Business License Animal License Building Permit Sign Permits Planning & Zoning Fees Landscape Permits Encroachment Permits Variances Subdivision Fees Special Event Permit Engineering Fees Plan Review Inspection Fees Rental Fees Non-Taxable Rental Cell Tower Lease Sales Tax-State Income Tax-State Vehicle License Tax Fire Insurance Prem Tax Program Fees Non-Taxable Fees Sponsorships Donations Reimbursements/Refunds Auction/Recycle Proceeds Restitution/Ins Proceeds Miscellaneous Revenue Taxable Sales Court Fines/Fees Interest Income Internal Service Charges Transfer In Total General Fund In-Lieu Fees Transfer In $ 6,758,279 334,668 2,150 102,614 45,595 86,420 11,240 9,090 420 41,025 4,200 7,100 3,675 4,550 86,144 12,214 83,003 3,472 127,395 1,840,766 2,297,203 752,949 34,719 152,106 1,650 8,845 439 170,853 623 6,533 59,869 7,241 173,024 22,611 253 13,252,938 $ 7,100,383 349,414 4,400 103,640 44,426 137,133 8,540 40,278 19,921 3,225 34,755 5,350 3,850 131,005 18,168 98,793 12,215 141,576 1,957,505 2,506,685 39,174 138,089 381 9,469 36,208 2,516 60 13,583 7,785 154,024 56,449 1,926 13,180,926 $ 7,232,640 316,400 1,500 111,305 41,006 390,900 3,350 10,000 1,348 35,000 4,000 21,000 2,500 2,500 50,000 17,000 94,850 6,500 140,412 2,048,760 2,722,248 35,000 124,850 1,500 10,200 300 1,000 1,150 1,000 19,830 15,000 150,011 62,424 3,300 13,678,784 $ 7,317,367 324,310 1,500 109,575 41,832 257,755 3,350 10,000 2,100 20,000 4,000 21,000 2,500 2,500 193,316 17,000 124,840 13,779 142,212 2,148,444 2,707,673 36,050 135,200 1,500 10,250 20,260 1,000 1,000 1,000 20,822 6,900 147,011 50,000 5,420 2,000 13,903,466 3,412 780 750 - 15,000 - 15,000 - 4,192 750 15,000 15,000 169 60,001 201 61,859 62,246 68,555 Total Internal Service Fund 60,170 62,060 62,246 68,555 Auction/Recycle Proceeds Restitution/Ins Proceeds Interest Income Internal Service Charges Vehicle Repl Charges Transfer In Total Vehicle/Equip Repl Fund 11,017 12,664 1,519 173,359 1,704 200,263 54,107 95 2,233 153,797 210,232 1,268 167,705 168,973 1,268 205,194 206,462 Total Public Art Fund Miscellaneous Revenue Internal Service Charges Total Operating Funds $ 13,517,563 $ 13,453,968 The Height of Desert Living $ 13,925,003 $ 14,193,483 95 Revenue Summary FY15-16 Proposed Budget Summary of Revenues Description Special Revenue Funds Vehicle License Tax Highway User Tax In-Lieu Fees Adopt-A-Street Fee Auction/Recycle Proceeds Restitution/Ins Proceeds Miscellaneous Revenue Interest Income Transfer In $ Total Highway User Revenue Fund Sales-Excise Tax Interest Income Total Downtown Strategy Fund Sales-Excise Tax Interest Income Transfer In Total Economic Development Fund Grants Transfer In Total Tourism Fund Grants LTAF II Prop 202/Gaming Rev Total Special Revenue Fund CCEF Revenue JCEF Revenue Interest Income Total Court Enhancement Fund Environmental Fee Transfer In Total Environmental Fund Property Tax-Cy Interest Income Total Cottonwoods Maint District Total Special Revenue Funds 96 $ FY12-13 FY13-14 Actual Actual 1,232,187 4,796 120 1,128 8,112 1,000 711 767,000 $ FY14-15 FY15-16 Revised Budget Proposed Budget 800,475 1,268,563 22,156 437 9,212 533 375 994,000 $ 867,000 1,194,094 12,000 240 6,060 1,200 - $ 888,838 1,403,324 12,000 6,000 300 - 2,015,054 3,095,751 2,080,594 2,310,462 305,703 5,654 129,069 11,878 117,540 - 66,517 6,000 311,357 140,947 117,540 72,517 - 193,603 29 - 160,300 90,000 266,066 50,000 - 193,632 250,300 316,066 - - 119,100 119,100 20,000 139,100 159,100 36,957 9,662 78,603 31,667 30,000 1,367,079 66,132 - 1,515,000 65,000 75,000 125,222 61,667 1,433,211 1,655,000 12,087 2,140 196 14,750 2,221 124 14,250 300 14,250 2,100 100 14,423 17,095 14,550 16,450 - - - 540,000 222,479 - - - 762,479 3,339 9 4,823 5 4,823 - 5,366 - 3,348 4,828 4,823 5,366 2,469,404 $ 3,513,920 The Height of Desert Living $ 4,020,118 $ 5,297,440 Revenue Summary FY15-16 Proposed Budget Summary of Revenues Description Debt Service Funds Property Tax-Cy Interest Income Transfer In $ Total Gen Oblig Bd Debt Serv Property Tax-Cy Interest Income Total Eagle Mtn CFD Debt Serv Sales-Excise Tax Interest Income Transfer In Total Munic Prop Corp Debt Serv Total Debt Service Funds $ FY12-13 FY13-14 Actual Actual 998,602 372 - $ 1,029,428 178 - FY14-15 FY15-16 Revised Budget Proposed Budget $ 474,000 210 42,500 $ 2,109,477 210 - 998,974 1,029,606 516,710 2,109,687 419,673 123 428,805 77 430,248 600 416,686 9 419,796 428,882 430,848 416,695 611,406 276 403,454 645,342 107 421,884 619,800 500 193,500 665,165 100 - 1,015,136 1,067,333 813,800 665,265 2,433,906 $ 2,525,821 The Height of Desert Living $ 1,761,358 $ 3,191,647 97 Revenue Summary FY15-16 Proposed Budget Summary of Revenues Description Capital Projects Funds Sales Tax-Local Development Fees Debt Serv/Bond Proceeds Grants Miscellaneous/Reimbursements Interest Income Transfer In Total Capital Projects Fund $ Transfer In Total Facilities Replacement Fund Development Fees Interest Income Total Law Enforcement Dev Fee Development Fees Interest Income Total Fire/Emergency Dev Fee Development Fees Interest Income Total Streets Dev Fee Development Fees Interest Income Total Park/Rec Dev Fee FY12-13 FY13-14 Actual Actual 281,775 40,001 11,626 21,140 108,943 463,485 $ FY14-15 FY15-16 Revised Budget Proposed Budget 390,871 43,449 30,814 421,641 886,775 $ 324,600 200,000 8,200,000 4,314,000 19,800 2,434,921 15,493,321 $ 332,035 1,790,000 154,082 12,000 745,686 3,033,803 - - 143,772 81,715 - - 143,772 81,715 1,539 207 3,059 105 100 - 1,746 3,164 100 - 4,376 43 9,234 25 4,990 - 26,580 - 4,419 9,259 4,990 26,580 107,605 89 228,265 147 - - 107,694 228,412 - - 41,353 - 93,636 1 7,500 - 78,060 - 41,353 93,637 7,500 78,060 Development Fees Interest Income Total Open Space Dev Fee (810) 5,192 4,382 11,622 11,622 - 6,000 6,000 Development Fees Interest Income 1,333 43 2,898 17 - - 1,376 2,915 - - (928) - 928 - - (928) 928 - - Total Library/Museum Dev Fee Development Fees Interest Income Transfer In Total General Govt Dev Fee Total Capital Projects Funds Grand Total of All Funds 98 $ 623,527 $ 19,044,400 $ 1,236,712 $ 15,649,683 $ $ 20,730,421 $ 35,356,162 $ 25,908,728 The Height of Desert Living 3,226,158 Revenue Summary FY15-16 Revenues by Type Operating Funds Revenues: Sales Tax Property Tax Franchise Tax Intergovernmental Debt Service Proceeds Fines and Forfeitures Licenses and Permits Charges for Services Leases and Rents Investment Earnings Other Sub total Use/(Source) of Reserves Total Revenues Debt Service Funds Capital Projects Funds Non-Major Funds Total % of Total $ 7,317,367 $ 665,165 $ 332,035 2,526,163 324,310 4,892,167 1,790,000 147,011 686,428 104,640 151,700 280,831 50,000 319 18,000 343,669 981,483 14,193,483 3,191,647 3,226,158 (175,462) (164,334) 11,437,948 $ 332,583 5,366 3,967,162 16,350 540,000 12,000 6,400 417,579 5,297,440 940,393 $ 8,647,150 2,531,529 324,310 10,649,329 163,361 1,331,068 163,700 280,831 74,719 1,742,731 25,908,728 12,038,545 23% 7% 1% 28% 0% 0% 4% 0% 1% 0% 4% 68% 32% $ 14,018,021 $ 6,237,833 $ 37,947,273 100% $ 3,027,313 $ 14,664,106 Note: See page 44 for a listing of the funds included in each column. See the following pages for a discussion of the major revenue types, restrictions on use, and major influences for each type. The graphs on the following pages do not represent all of the accounts combined into the above categories. The use of reserves is intended to be for funding capital projects. The Height of Desert Living 99 Revenue Summary State Shared Sales Tax Revenue General Fund 100 The Height of Desert Living Revenue Summary Local Sales Tax Revenue All Funds The Height of Desert Living 101 Revenue Summary State Shared Income Tax Revenue General Fund 102 The Height of Desert Living Revenue Summary Highway User Revenue Highway User Revenue Fund The Height of Desert Living 103 Revenue Summary Vehicle License Tax Revenue Highway User Revenue Fund 104 The Height of Desert Living Revenue Summary Fines and Forfeitures Revenue General Fund The Height of Desert Living 105 Revenue Summary Licensing Fee Revenue General Fund 106 The Height of Desert Living Revenue Summary Building Related Revenue General Fund The Height of Desert Living 107 Revenue Summary Charges For Services-Recreation User Fees General Fund 108 The Height of Desert Living Revenue Summary Charges For Services-Rentals General Fund The Height of Desert Living 109 Expenditure Summary Expenditure Summary 110 The Height of Desert Living Expenditure Summary Expenditures This section provides a broad overview of the expenditures included in the FY1516 budget. Information is presented for each fund. All Funds Expenditure Summary Total expenditures for all funds are $37,947,273 including transfers. The General Fund represents 37% of the total. HURF/Streets Fund represents 7% of the total Town budget. Special Revenue Funds represent 4% of the budget, Downtown Funds represent 2%, with Debt Service representing 8%, and Capital Projects representing 38%. With the introduction of program budgeting, all expenditures are categorized by line item or program. A summary of all programs and proposed costs is shown on the next pages. TOWN OF FOUNTAIN HILLS EXPENDITURES BY FUND Capital Projects 38% General Fund 37% HURF 7% MPC Debt Service 1% Eagle Mtn CFD 1% GO Debt Service Environmental 6% 2% Total All Funds = $37.9M Special Revenue Downtown 4% Economic Dev 1% The Height of Desert Living Downtown Strategy 1% 111 Expenditure Summary FY15-16 Proposed Budget Summary of Expenditures by Fund and Program Description FY12-13 FY13-14 FY14-15 FY15-16 Actual Actual Revised Budget Proposed Budget Operating Funds Accounting Administration Amenities Animal Control Art & Culture Attorney Services Audit Services Boards & Commissions Budget Building Inspection Building Maintenance Capital Improvement Prog Civil Cases Code Compliance Community Events Criminal Cases Current Planning Customer Service Elections Emergency Medical Engineering Environmental Service Event Planning Field Prep/Maint Fire Projects Fountain Home Delivered Meals Incarceration/Transport Juvenile Landscape Maintenance Legislation Licensing Long Range Planning Mapping & Graphics Network Administration Open Space Operations Patrol Payroll Permitting Public Defender Prosecutor Purchasing Records Management Recruitment Risk Management Senior Memberships Social/Community Services Support Special Events Special Interest Programs Sports Activities Stormwater Management Strategic Planning Training & Development Treasury Video Services Volunteers Web Site Youth & Teen Programs Total General Fund 112 $ 51,450 2,182,194 218,515 37,880 7,767 236,759 65,925 43,473 39,636 209,033 567,569 87,949 40,347 91,185 99,135 75,831 94,363 31,974 29,979 1,377,727 124,254 29,398 54,013 152,826 1,550,938 188,860 74,521 66,434 15,467 176,540 42,081 35,877 25,972 86,156 193,367 31,762 88,148 2,762,382 15,255 108,205 2,750 110,000 17,157 16,223 7,405 254,571 80,550 386,637 45,881 27,364 26,889 56,901 193,225 21,330 3,315 44,091 20,593 55,471 15,139 39,001 12,835,640 $ 38,113 1,699,275 190,310 37,705 48,127 205,137 68,946 56,217 56,545 234,543 593,143 89,718 31,909 93,627 94,842 51,224 97,300 32,151 57,432 1,420,228 136,475 32,611 61,195 170,384 1,624,954 223,119 60,983 56,302 8,691 162,852 38,488 45,436 26,790 72,239 145,728 31,494 115,620 2,946,797 16,291 114,359 3,750 91,667 28,341 15,550 21,110 243,193 86,956 129,103 54,487 27,073 24,407 55,629 205,650 22,040 4,389 41,053 17,188 44,024 10,948 94,771 12,508,629 $ The Height of Desert Living 51,346 1,843,998 239,748 39,825 42,021 232,430 68,279 60,627 45,514 252,190 726,442 96,002 30,999 104,546 109,330 48,996 106,782 31,166 58,917 1,468,591 146,313 35,214 60,394 187,281 1,628,240 223,665 65,266 67,500 8,292 228,117 48,183 38,702 29,315 76,812 151,955 39,581 137,406 3,249,300 22,060 122,699 6,300 90,000 41,180 16,735 32,575 281,456 99,108 140,772 41,974 25,864 41,725 78,519 255,405 21,848 7,000 46,808 10,529 69,565 38,393 89,982 13,659,782 $ 116,656 1,618,905 327,975 40,320 41,453 293,454 97,370 48,691 52,601 240,052 657,174 93,274 31,505 102,479 114,580 48,866 107,623 17,762 34,840 1,513,136 197,654 30,747 57,862 181,643 1,661,464 220,871 73,522 67,500 8,286 236,488 46,655 47,777 29,278 70,565 159,391 29,058 116,568 3,554,666 23,668 126,218 4,800 90,000 47,247 16,206 29,652 276,779 105,841 115,197 42,451 26,769 39,850 73,851 148,939 57,259 18,000 42,902 13,233 75,435 49,927 90,531 13,903,466 Expenditure Summary FY15-16 Proposed Budget Summary of Expenditures by Fund and Program Description Art & Culture Total Public Art Fund Operational Support Vehicle Replacement Total Internal Service Funds Total Operating Funds Special Revenue Funds Administration Adopt A Street Legal Services Open Space Pavement Management Street Signs Street Sweeping Traffic Signals Vehicle Maintenance Total Highway User Revenue Fund $ $ Administration Total Downtown Strategy Fund Administration Total Economic Development Fund Administration Total Tourism Fund Grants Admin Total Special Revenue Fund Administration Equipment Replacement Total Court Enhancement Fund Administration Total Environmental Fund Cottonwoods Maintenance District Total Cottonwoods Maint District Total Special Revenue Funds Debt Service Funds Gen Oblig Bd Debt Service Eagle Mtn CFD Debt Service Munic Prop Corp Debt Service Total Debt Service Funds $ $ $ FY12-13 FY13-14 FY14-15 FY15-16 Actual Actual Revised Budget Proposed Budget 3,680 1,234 15,000 15,000 3,680 1,234 15,000 15,000 63,186 122,763 185,949 64,560 684,672 749,232 72,394 17,752 90,146 68,555 31,000 99,555 13,025,269 140,481 3,164 25,696 263,788 1,225,433 75,621 133,990 106,317 74,934 2,049,424 $ $ 13,259,095 336,496 3,585 25,698 241,291 2,205,886 82,757 74,772 103,333 72,492 3,146,310 $ $ 13,764,928 170,717 4,804 24,000 275,863 1,493,250 86,798 92,563 152,034 87,175 2,387,204 $ $ 14,018,021 220,860 4,227 32,136 350,309 1,761,276 90,003 278,145 106,070 2,843,026 176,322 272,730 1,879,079 557,886 176,322 272,730 1,879,079 557,886 - 147,581 245,841 321,101 - 147,581 245,841 321,101 - - 126,275 136,921 - - 126,275 136,921 125,222 61,667 1,289,439 1,655,000 125,222 61,667 1,289,439 1,655,000 11,300 3,894 30,000 50,615 30,000 50,615 11,300 3,894 80,615 80,615 - - - 639,241 - - - 639,241 11,033 11,033 3,363 3,363 3,600 3,600 4,043 4,043 2,373,301 1,001,062 421,193 1,089,175 2,511,430 $ $ $ 3,635,545 1,014,000 425,313 1,108,910 2,548,223 The Height of Desert Living $ $ $ 6,012,053 472,100 423,035 1,113,200 2,008,335 $ $ $ 6,237,833 2,094,722 411,851 520,740 3,027,313 113 Expenditure Summary FY15-16 Proposed Budget Summary of Expenditures by Fund and Program Description Capital Projects Funds Administration Downtown Development Fire Projects General Govt Projects Library/Museum Project Park Development Pavement Management Stormwater Management Traffic Signals Total Capital Projects Fund $ Administration Total Facilities Replacement Fund Law Enforcement Dev Fee Fire/Emergency Dev Fee Streets Dev Fee Park/Rec Dev Fee Open Space Dev Fee Library/Museum Dev Fee General Govt Dev Fee Total Development Fee Funds FY12-13 FY13-14 FY14-15 FY15-16 Actual Actual Revised Budget Proposed Budget 2,805 145,306 63,115 28,106 38,000 93,978 391,900 7,166 770,376 $ 1,650 515,983 433,826 220,714 92,712 1,414,200 51,814 13,979 2,744,878 $ 190,080 1,865,000 2,630,000 100,000 1,717,000 13,618,000 1,690,000 400,000 22,210,080 $ 142,885 200,000 3,650,000 1,130,000 6,565,000 2,195,000 380,000 14,262,885 - - 143,772 143,772 130,000 130,000 951 951 4,315 3,795 4,470 951 - 2,306 2,306 11,813 9,217 9,769 2,306 - 203,000 47,000 407,921 42,500 - 203,484 67,202 535 - 15,433 37,717 700,421 271,221 Total Capital Projects Funds $ 785,809 $ 2,782,595 $ 23,054,273 $ 14,664,106 Grand Total of All Funds $ 18,695,809 $ 22,225,458 $ 44,839,589 $ 37,947,273 114 The Height of Desert Living Expenditure Summary FY15-16 Expenditures by Department and Division Department Division General Fund Operations Mayor & Council Mayor & Council Municipal Court Municipal Court Administration Town Manager Town Clerk Human Resources/Risk Management Finance Information Technology Legal Services Proposed Budget $ 277,107 592,150 130,490 401,120 508,221 275,975 388,254 Total Administration Development Services 2,296,210 Engineering Facilities Planning Code Compliance Mapping & Graphics Building Safety 505,793 752,761 167,648 102,479 70,565 204,478 Total Development Services Community Services 80,084 1,803,724 Recreation Community Center Senior Services Parks-Fountain Park Parks-Golden Eagle Park Parks-Desert Vista Park Parks-Four Peaks Park Parks-Open Space/Trails Parks-Avenue of the Fountains Plaza 614,267 227,823 231,846 442,267 374,238 113,291 140,963 29,058 86,821 Total Community Services 2,260,574 Law Enforcement Law Enforcement 3,683,970 Fire & Emergency Medical Fire & Emergency Medical 3,501,797 Total General Fund Operations 13,903,466 Special Revenue Fund Operations Development Services Streets/HURF Administration Downtown Strategy Fund Administration Economic Development Fund Administration Tourism Fund Development Services Environmental Fund 2,843,026 557,886 321,101 136,921 639,241 Total Special Revenue Fund Operations Total of Above Expenditures The Height of Desert Living 4,498,175 $ 18,401,641 115 Expenditure Summary Expenditure Limitation Each year, the Economic Estimates Commission of the State of Arizona develops expenditure limits for local governments in Arizona based on a formula using 1979-80 expenses adjusted for inflation and population growth. Cities and towns are required to stay within the limits or incur a penalty (reduction in State Shared revenues). The FY15-16 expenditure limitation for the Town of Fountain Hills is $26,804,069 which is a 2.7% increase from the previous year. The limit applies to FY15-16 expenditures of the Town (all funds) but allows for certain exemptions and deductions. For example, bond proceeds, debt service payments, grant expenditures, and HURF and are not included when determining compliance with the expenditure limitation. However, development fee and capital project expenditures are subject to the limitation. The table below is an estimate of the Town’s expenditure limitation, deductions and exclusions and final spending authority. EXPENDITURE LIMITATION ANALYSIS (Estimated) Total Expenditures $ 36,706,292 Exclusions (Subtractions) from Revenues: Bond Proceeds Carried Forward Bond Proceeds Debt Service Payments Dividends, Interest, Gains Grants Received from State Quasi-External interfund Transactions Savings Reserved for Capital Purchase (voter approved) Highway User Revenues Excess 1979-80 Contracts with Other Political Subdivisions Refunds, Reimbursements Voter Approved Exclusions Prior Years Carry Forward Total Exclusions 5,000,000 3,031,356 74,719 3,325,000 140,000 8,460 1,909,188 13,488,723 Expenditures subject to limitation 23,217,569 Expenditure Limitation 26,804,069 Under/(Over) Limitation 116 $ The Height of Desert Living 3,586,500 Budget Process & Schedule Budget Process & Schedule The Height of Desert Living 117 Budget Process Planning Process A number of planning processes are in place to guide the Town’s decision making. Many of these processes allow for direct citizen input through public hearings, community meetings or participation in Council-appointed committees. The Town’s planning processes include: Planning Process Town Vision, Mission, Goals and Values General Plan Capital Improvement Program Fiscal Policy Guidelines Annual Budget Process Five Year Financial Plan 118 Description Sets the overall tone of the organization and guides employees in managing the daily operations of the Town. A guide designed to encourage the most appropriate use of land and resources within the Town consistent with the interest of the citizens. The General Plan sets forth goals, objectives, policies and implementation techniques that will guide the development activity within the Town and promote, preserve and protect the health, safety, and general welfare of its citizens. A five year guide to assist in long range planning for the Town’s capital needs. Details of the adopted Capital Improvement Plan are found beginning on page 286. Policies guiding the financial management of the Town of Fountain Hills are approved by the Town Council to ensure a fiscally sound government. The adoption of and compliance with these policies is an important factor in Rating Agency reviews. A summary of the Town’s policies can be found beginning on page 50. Town staff develops a recommended budget. Many of the decisions included in that recommendation are driven by processes noted above. A summary of the Town’s budget process can be found on the following pages. A five year financial forecast is developed annually as a tool to anticipate potential budget imbalances. The current plan can be found on page 16. The Height of Desert Living Budget Process Mission of the Budget Process Communication and involvement with citizens and other stakeholders is stressed. The broad nature of the budget mission allows issues to be addressed that have limited the success of budgeting in the past. Apathy is a serious illness of government; it is in the best interests of government to have involved stakeholders. The term stakeholder refers to anyone affected by or who has a stake in government. This term stakeholder includes, but is not limited to, citizens, customers, elected officials, management, employees and their representatives, businesses, vendors, other governments, and the media. It is vital that the budget processes include diverse stakeholders. Each year, the Town of Fountain Hills budget is developed from the Town Council’s priorities by the Finance Division with the individual Departments and the Town Manager. Meetings with each Department, the Town Manager and the Finance Division are held during the month of March. After these meetings are completed, a proposed Town-wide balanced budget is prepared for submittal to the full Town Council and public in April/May. Recommended Budget Practices The Town of Fountain Hills budget process is designed to meet citizens’ needs for information and input; decision makers’ needs for information and advice from citizens on their desired blend of services; and the time line set by the State of Arizona through the Arizona Budget Law. The Town of Fountain Hills budget process incorporates the recommended practices promulgated by the National Advisory Council on State and Local Budgeting (NACSLB) and the Government Finance Officers Association (GFOA). Concurrently, Town staff apply diligent effort into improving the processes, decisions and outcomes with each new budget year. The NACSLB’s practices encourage governments to consider the long-term consequences of actions to ensure that impacts of budget decisions are understood over a multi-year planning horizon and to assess whether program and service levels can be sustained. Budget Definition All cities and towns in Arizona are required to adopt an annual budget. State law dictates that fiscal years begin on July 1 and end on June 30. Certain parts of the budget document, such as summaries of revenues and expenditures showing two years of spending history, are required by State law. The Height of Desert Living 119 Budget Process A good budget process is characterized by several essential features:      Incorporates a long-term perspective Establishes linkages to broad goals Focuses budget decisions on results and outcomes Involves and promotes effective communication with stakeholders Provides incentives to government management and employees These key characteristics of good budgeting make clear that the budget process is not simply an exercise in balancing revenues and expenditures one year at a time, but is strategic in nature, encompassing a multi-year financial and operating plan that allocates resources on the basis of identified goals. A good budget process moves beyond the traditional concept of line-item expenditure control, providing incentives and flexibility to managers that can lead to improved program efficiency and effectiveness. Principles and Elements of the Budget Process The budget process consists of four broad principles that stem from the definition and mission previously described. These principles are as follows: 1. A government should have broad goals that provide overall direction for the government and serve as a basis for decision making. 2. A government should have specific policies, plans, programs and management strategies to define how it will achieve its long-term goals. 3. A financial plan and budget that moves toward town achievement of goals, within the constraints of available resources, should be prepared and adopted. 4. Program and financial performance should be continually evaluated, and adjustments made, to encourage progress toward achieving goals. These principles encompass many functions that spread across a governmental organization. They reflect the fact that development of a balanced budget is a political and managerial process that also has financial and technical dimensions. Each of the principles of the budget process incorporates components or elements that represent achievable results. These elements help translate the guiding principles into action components. Individual budgetary practices are derived from these elements. The principles and elements provide a structure to categorize budgetary practices. The Town of Fountain Hills has broad goals that provide overall direction for the government and serves as a basis for decision-making.    120 Assess community needs, priorities, challenges and opportunities Identify opportunities and challenges for governmental services, capital assets, and management Develop and disseminate broad goals The Height of Desert Living Budget Process             Develop approaches to achieve goals – a government should have specific policies, plans, programs, and management strategies to define how it will achieve its long-term goals Adopt financial policies Develop programmatic, operating, and capital policies and plans Develop programs and services that are consistent with policies and plans Develop management strategies Develop a budget consistent with approaches to achieve goals – a financial plan and budget that moves toward achievement of goals, within the constraints of available resources, should be prepared and adopted Develop a process for preparing and adopting a budget Develop and evaluate financial options Make choices necessary to adopt a budget Evaluate performance and make adjustments – program and financial performance should be continually evaluated, and adjustments made, to encourage progress toward achieving goals Monitor, measure, and evaluate performance Make adjustments as needed When does the “budget season” start? The budget process typically begins in January when the Finance Division begins to review current levels of service, Council goals and objectives as identified at the annual Council retreat, proposed capital improvements, and financial forecasts. In reality, the budget process for the Town is actually an ongoing process. Throughout the fiscal year, citizens and staff submit suggestions for new services, regulations, funding sources, and improved service delivery, as well as concerns to the Town Council and Commissions for discussion, study, and/or implementation. Advisory Boards and Commissions develop plans for new or enhanced programs to be included in the following year’s budget proposal. Implementing, Monitoring, and Amending the Budget A budget is an annual planning tool - it identifies the Town’s work plan and matches the financial, material, and human resources available with the requirements to complete the work plan. The budget includes information about the organization and identifies the Council policy that directed the budget preparation. Although a budget is often discussed as a financial document, the financial portion means very little without the policy and administrative information that explains what the organization intends to do with the financial resources. In July, the Town staff begins the process of implementing the newly adopted budget and is accountable for budgetary control throughout the fiscal year. Revenue and expenditure patterns are examined, compared to budget plans, and corrective action, if necessary, is taken during the fiscal year. Town management has access to a monthly budget and activity report; the Town Council is provided a The Height of Desert Living 121 Budget Process summary budget report at the end of each quarter disclosing actual revenue, expenditure, and fund balance performance as compared to the budget. The Town of Fountain Hills budget is adopted at a Department level and the Capital Improvement Program is adopted at a project level. Control of each legally adopted annual budget is at the Department level; the Town Manager may, at any time, transfer any unencumbered appropriation balance or portion thereof between general classifications of expenditure (line items) within a Department. The items are reduced by a like amount. At the request of the Town Manager, the Council may transfer any unencumbered appropriation balance or portion thereof between one Department to another. Pursuant to Arizona Revised Statutes, “No expenditure shall be made for a purpose not included in such budget...”. Thus, a contingency line item is included within the General Fund to accommodate most unplanned expenditures. The other option in amending the budget, according to State law, is for the Council to declare an emergency and then transfer the monies from one line item or Department to another. In essence, any approved Council transfers do amend the budget although the budget is never reprinted. All transfers are reflected on the following year’s legal schedules as required by the Auditor General’s Office. What funds are included in this budget? The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity. Government resources are allocated to and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. The Town of Fountain Hills appropriates all funds in its budget process: 122  General Fund – revenues and expenditures to carry out basic governmental activities such as police and fire, recreation, planning, legal services, administrative services, etc. (unrestricted).  Special Revenue Funds – revenues derived from specific taxes or other earmarked revenue sources, usually required by statute or ordinance to finance particular activities. Highway User Revenue Fund (HURF), grants, and the Excise Tax Funds are examples of special revenue funds.  Debt Service Funds – established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Municipal Property Corporation (MPC) and Community Facilities District (CFD) funds are included within the debt service funds.  Capital Projects Funds – to account for the purchase or construction of major capital facilities, heavy equipment, park improvements and major road improvements. The Capital Projects Fund revenues are derived from excess General Fund revenues and 50% of the construction related local sales tax. The Height of Desert Living Budget Process When can a citizen have input into the budget process? Town staff welcomes comments and suggestions throughout the year. The first opportunity for the Town Council to contribute to the budget is during the annual goal setting retreat which is typically held around the beginning of the calendar year. The proposed budget is presented to the public and Town Council in April/ May at which time a public hearing is held to receive input. This hearing is the opportunity to increase the budget for the next fiscal year before the maximum spending amount is established. Once the maximum spending amount is adopted as the tentative budget, line items can only be exchanged or decreased prior to the budget’s final adoption. The Height of Desert Living 123 Budget Schedule Budget Schedule FY15-16 Budget Schedule FY15-16 FINAL Mon, December 1, 2014 5 year Revenue Forecast due to Town Manager Tues, December 30, 2014 Preliminary operating budgets entered into MUNIS; Staffing Requirements due to Finance Thu, January 29, 2015 Council Retreat Session - Priorities for FY15-16; Council receives preliminary CIP Budget & Strategic Plan Review Thu, February 5, 2015 Department/Division templates due to Finance for inclusion in budget book Thu, February 12, 2015 Final operating budgets entered into MUNIS Mon-Thu, February 23 - 26, 2015 Department presentations due to Town Manager Thu, March 5, 2015 Final revenue projections entered into MUNIS Tues, March 10, 2015 Council Special Session @ 5:30 PM – Consideration of projects listed in the CIP Mon, March 30, 2015 Staff to publish fee and tax levy notice on website for legal compliance Mon, April 6, 2015 Council receives proposed budget; the proposed budget is posted online & the Resolution exhibit schedules are prepared by Finance for Legal Thu, April 16, 2015 Public Outreach/Open House held prior to the Council meeting (6:00 – 6:30 PM) Tue, April 21, 2015 Council Budget Special Session @ 5:30 PM Wed, April 22, 2015 Council Budget Special Session (if needed) @ 5:30 PM Thu, May 7, 2015 Town, CMD & EMCFD Meetings - Adoption of Tentative Budgets Thu, June 4, 2015 Town, CMD & EMCFD Meetings – Adoption of Final Budgets Thu, June 18, 2015 Town, CMD & EMCFD Meetings - Adoption of Tax Levy 124 The Height of Desert Living Operating Budgets OPERATING BUDGETS MAYOR & TOWN COUNCIL MUNICIPAL COURT ADMINISTRATION DEVELOPMENT SERVICES COMMUNITY SERVICES LAW ENFORCEMENT FIRE & EMERGENCY MEDICAL The Height of Desert Living 125 Operating Budgets Organization Chart Town of Fountain Hills Organization Citizens of Fountain Hills Mayor and Town Council Executive Assistant Presiding Judge Fire / EMS Town Attorney Town Manager Town Prosecutor Community Services Development Services Administration Parks Streets/ Fleet Finance/I.T. Recreation/Tourism Engineering/GIS Community Center Planning/ Code Enforcement Senior Services Building Safety Law Enforcement Administrative Services Town Clerk Volunteer Program Facilities Economic Development Town Manager Appointed by Council Contracted Department Directors Ken Buchanan Finance Director Craig Rudolphy Presiding Judge Robert Melton Community Services Director Mark Mayer Development Services Director Paul Mood 126 Fire Chief Chief Randy Roberts, Rural/Metro Corporation District Commander Captain David Letourneau, Maricopa County Sheriff’s Office Town Prosecutor Mark Iacovino The Law Office of Mark Iacovino Town Attorney Andrew McGuire, Gust Rosenfeld, P.L.C. The Height of Desert Living Operating Budgets Mayor & Town Council Mayor & Town Council The Height of Desert Living 127 Operating Budgets Mayor & Town Council MAYOR & TOWN COUNCIL Mission Statement The Mayor & Town Council are charged with serving the best interests of the community by providing for its safety and well-being; respecting its special, smalltown character and quality of life; providing superior public services; sustaining the public trust through open and responsive government; and maintaining the stewardship and preservation of its financial and natural resources. FRONT ROW: Councilmember Cassie Hansen, Mayor Linda M. Kavanagh, Councilmember Cecil A. Yates BACK ROW: Councilmember Alan Magazine, Councilmember Henry Leger, Vice Mayor Dennis Brown, Councilmember Nick DePorter 128 The Height of Desert Living Operating Budgets Mayor & Town Council Department Overview The Town Council is comprised of the Mayor and six Councilmembers, all of whom are elected at large to serve the citizens of the Town of Fountain Hills. The term of office for the Mayor is two years, and Councilmembers serve overlapping terms of four years. The corporate powers of the Town are vested in the Council and are exercised only as directed or authorized by law via ordinance, resolution, order or motion. The Council appropriates funds and provides policy direction to Town staff. The Council appoints a Town Manager, who is responsible for the day-to-day administration of the Town. The Council also appoints the Presiding Judge, Town Attorney, and Town Prosecutor. Expenditures by Program FY12-13 Actual Program Name Administration Total $ $ FY13-14 Actual 76,004 76,004 $ $ 76,799 76,799 FY14-15 Revised Budget $ 80,318 $ 80,318 FY15-16 Proposed Budget $ 80,084 $ 80,084 Use of Funds - Mayor & Town Council - By Program Where does the money go? Administration 100% Total Proposed Budget = $80,084 The Height of Desert Living 129 Operating Budgets Mayor & Town Council Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues and Memberships Education and Training Maintenance and Repair Contractual Services Supplies Equipment/Improvement Internal Service Total $ $ FY13-14 Actual 59,753 4,812 5,492 650 3,059 219 70 342 1,607 76,004 $ $ 60,144 4,386 5,370 360 2,491 246 1,396 127 2,279 76,799 FY14-15 Revised Budget $ 59,703 4,269 5,528 360 900 1,990 5,493 2,075 $ 80,318 FY15-16 Proposed Budget $ 59,703 3,730 5,687 360 5,634 1,740 1,200 2,030 $ 80,084 Use of Funds - Mayor & Town Council - By Category Where does the money go? Wages 75% Internal Service 3% Supplies 1% Contractual Services 2% Education and Training 7% Benefits 7% Total Proposed Budget = $80,084 Operational Priorities for FY15-16        130 Pavement Management Program Economic Development Plan Fire Station #2 Relocation Environmental Fee Saguaro Boulevard Project Solid Waste Services Negotiations/RFP Rural/Metro Contract Negotiations The Height of Desert Living Employment Taxes 5% Operating Budgets Mayor & Town Council STRATEGIC PLAN GOALS FOR FY15-16 From the Values listed in the Strategic Plan 2010, Council identified the following Strategic Directions as Goals for FY15-16. Civility C 3 Genuinely solicit and consider public and stakeholder feedback as part of the decision-making process. Maintain and Improve Community Infrastructure I 2 Lower the reliance on State revenues by developing a locally controlled, reliable funding source for infrastructure maintenance. I 6 Coordinate closely with downtown development efforts to ensure adequate infrastructure is planned and amenities identified and programmed. Economic Vitality EV 3 Promote a mixed use core where residents can live, work, learn and play in an urban village setting, as depicted in the Downtown Area Specific Plan (Downtown Vision Master Plan). EV 4 Promote retention, expansion and relocation of quality businesses. EV 6 Identify a slate of economic development tools and strategies (including tax incentives, fee abatements, etc.) to stimulate economic growth. Civic Responsibility CR 4 Implement a comprehensive communications plan to encourage in- formed citizen participation in civic life. CR 6 Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements. CR 7 Communicate the role of local government and clearly define the trade- offs between service levels and amenities and the associated costs so residents can make informed choices. The Height of Desert Living 131 Operating Budgets Mayor & Town Council FY15-16 Proposed Budget Summary of Expenditures Mayor & Council Description General Fund Salaries-Full Time Salaries-Part Time FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Dues, Subscript & Publicat Meetings & Conferences Sign Repair & Replacement Printing Expense Community Contracts/Events Office Supplies Food & Beverage Supplies Program Materials Peripherals ISF-Copier Charges ISF-Mail Service Charges ISF-Telecom Charges Total Mayor & Council 132 FY12-13 Actual $ $ 59,752 2,232 854 672 1,054 2,588 154 23 51 2,607 70 650 3,060 219 70 342 83 12 1,511 76,004 FY13-14 Actual $ $ 27,144 33,000 2,251 863 548 724 2,438 152 23 66 2,617 74 360 2,491 246 1,055 341 127 199 36 2,044 76,799 FY14-15 FY15-16 Revised Budget Proposed Budget $ $ The Height of Desert Living 23,703 36,000 2,232 866 332 839 2,583 157 23 83 2,607 75 360 900 490 1,500 100 250 5,143 100 25 1,950 80,318 $ $ 23,703 36,000 2,232 866 234 398 2,738 153 23 87 2,607 79 360 5,634 240 1,500 100 250 850 200 30 1,800 80,084 Operating Budgets Mayor & Town Council The Height of Desert Living 133 Operating Budgets Municipal Court Municipal Court 134 The Height of Desert Living Operating Budgets Municipal Court MUNICIPAL COURT Presiding Judge (.63) Court Administrator Senior Court Clerk Court Clerk *Part time Appointed by Council Full Time The Height of Desert Living 135 Operating Budgets Municipal Court MUNICIPAL COURT Mission Statement The Fountain Hills Municipal Court is committed to professionally serving the citizens of Fountain Hills by administering justice in a fair, efficient and respectful manner, so as to enhance public trust and community confidence in our court system. Department Overview The Fountain Hills Municipal Court is the judicial branch of the Fountain Hills government. Pursuant to State law and the Town Code, decisions regarding the overall function of the Court are the sole responsibility of the Presiding Judge, who also has exclusive supervisory authority over all court personnel. The Court has jurisdiction over civil traffic, criminal traffic and criminal misdemeanor offenses and violations of our Town Code and ordinances. The Court also has authority over specified juvenile offenses. In addition, the Presiding Judge has authority to issue arrest/search warrants, civil orders of protection and injunctions against harassment. As part of the Arizona State Court System, the Fountain Hills Municipal Court is subject to the authority and administrative supervision of the Arizona Supreme Court. The Fountain Hills Municipal Court has legal obligations and reporting responsibilities to the State as well as to the Town of Fountain Hills. The Court must comply with constantly changing federal, state and local laws and administrative rules, including those relating to crimes and criminal procedure, victims’ rights, record keeping, ADA, minimum accounting standards and judicial ethics. Expenditures by Program FY12-13 Actual Program Name Administration Civil Cases Criminal Cases Juvenile Total $ $ 242,308 40,346 75,831 15,467 373,952 FY13-14 Actual $ $ 200,666 31,909 51,224 8,691 292,490 FY14-15 Revised Budget $ 186,878 30,999 48,996 8,292 $ 275,165 Use of Funds - Municipal Court - By Program Where does the money go? Administration 68% Criminal Cases 18% Juvenile 3% Civil Cases 11% Total Proposed Budget = $277,107 136 The Height of Desert Living FY15-16 Proposed Budget $ 188,450 31,505 48,866 8,286 $ 277,107 Operating Budgets Municipal Court Category Wages Employment Taxes Benefits Dues and Memberships Education and Training Maintenance and Repair Contractual Services Supplies Equipment Internal Service Total Supplies 1% Contractual Services 5% Dues and Memberships 2% Employment Taxes 2% FY12-13 Actual $ $ 281,915 5,406 67,108 4,116 25 469 8,177 2,266 427 4,043 373,952 Expenditures by Category FY13-14 FY14-15 Actual Revised Budget $ 222,774 $ 197,340 5,406 6,896 35,705 39,666 4,323 4,441 1,288 2,100 478 320 14,293 17,070 3,041 3,800 1,234 3,948 3,532 $ 292,490 $ 275,165 FY15-16 Proposed Budget $ 200,111 6,480 38,470 5,001 4,600 800 14,090 3,800 3,755 $ 277,107 Use of Funds - Municipal Court - By Category Where does the money go? Internal Service 1% Wages 73% Benefits 14% Total Proposed Budget = $277,107 The Height of Desert Living 137 Operating Budgets Municipal Court FY14-15 Department Accomplishments Initiative Strategic Value Complied with recognized Supreme Court/AOC guidelines for timely case processing, management and finances. CR1-Foster an environment of accessible, responsive governance. Continued the Fountain Hills Community Teen Court which includes students from Fountain Hills and the surrounding communities through a partnership with Fountain Hills High School and Juvenile Court of Maricopa County. CR4-Implement a comprehensive communications plan to encourage informed citizen participation in civic life and CR7-Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices Continued community outreach through informing the public and Fountain Hills High School about Teen Court and the justice system. CR4-Implement a comprehensive communications plan to encourage informed citizen participation in civic life and CR7-Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices. Successfully hired a new Presiding Judge. CR3-Foster a culture of public service and volunteerism, CR6-Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements and CR7-Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices. Court staff completed all training required by the Supreme Court. CR7-Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices. Successfully implemented e-citation from law enforcement. CR3-Foster a culture of public service and volunteerism and CR6-Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements . Transitioned all court computers to new Supreme Court/AOC computers. CR6-Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements. Implemented disconnected scanning to improve electronic document management in preparation to transition to a paperless court. CR6-Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements. 138 The Height of Desert Living Operating Budgets Municipal Court FY15-16 Objectives Initiative Strategic Value Provide all court and judicial services as mandated by the Constitution, statutes and ordinances as fairly, effectively and efficiently as possible. CR6-Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements and CR7-Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices. $0 Provide community outreach through informing the public and Fountain Hills High School about Teen Court and the justice system. CR4-Implement a comprehensive communications plan to encourage informed citizen participation in civic life and CR7-Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices. $0 Effectively and efficiently monitor and enforce timely compliance with Court ordered sentencing and diversion programs while holding defendants accountable for their actions and obligations. CR3-Foster a culture of public service and volunteerism and CR6Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements and CR7Communicate the role of local government and clearly define the trade-offs between service levels and amenities and the associated costs so residents can make informed choices. $0 Transition to the new case management system provided by the Arizona Supreme Court to provide better access to justice. CR3-Foster a culture of public service and volunteerism and CR6Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements. $0 Eliminate paper files by transitioning to disconnected scanning of active case records to improve case processing. CR3-Foster a culture of public service and volunteerism and CR6Evaluate customer satisfaction with Town services on a regular basis and implement appropriate service improvements. $0 The Height of Desert Living Estimated Cost/ Funding Source 139 Operating Budgets Municipal Court Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Cases Filed 1,740 1,649 1,800 2,000 Cases Terminated 2,008 1,875 2,000 2,200 703 1,665 1,700 1,900 Hearings/Trials Held 140 The Height of Desert Living Operating Budgets Municipal Court FY15-16 Proposed Budget Summary of Expenditures Municipal Court Description General Fund Salaries-Full Time Salaries-Part Time Overtime FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance License/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Office Equip Maint/ Repair Auditing Expense Professional Fees Legal Fees Rentals & Leases Printing Expense Advertising/Signage Intergovt Agreements Bank/Merc Acct Fees ActiveNet Fees Office Supplies Cleaning/Janitorial Supplies Safety Supplies Food & Beverage Supplies Uniforms Hardware Peripherals Furniture/Appliances ISF-Copier Charges ISF-Mail Service Charges ISF-Motor Pool Charges ISF-Telecom Charges Total Municipal Court $ $ FY12-13 FY13-14 FY14-15 FY15-16 Actual Actual Revised Budget Proposed Budget 281,914 3,997 609 800 31,699 2,781 243 640 31,011 735 10 4,107 25 469 30 125 2,076 4,502 1,443 1,498 768 317 110 2 1,008 279 2,754 373,952 $ $ 207,049 15,719 6 975 3,147 650 635 18,463 2,134 198 560 13,776 572 4,323 375 913 478 526 6,800 612 4,501 1,854 1,861 75 26 471 609 1,234 4 1,327 403 2,214 292,490 The Height of Desert Living $ $ 197,340 2,620 2,859 1,004 413 19,616 1,822 193 542 17,013 480 4,441 700 1,400 320 2,500 150 2,000 480 2,000 150 7,600 1,950 240 3,300 500 32 1,200 250 2,050 275,165 $ $ 156,844 43,267 2,617 2,885 712 266 18,217 1,720 193 577 17,253 510 5,001 4,600 800 150 2,000 2,000 150 7,600 1,950 240 3,300 500 5 1,200 250 2,300 277,107 141 Operating Budgets Administration Administration 142 The Height of Desert Living Operating Budgets Administration Note: Numbers in parentheses represent full-time equivalents (FTE). The Height of Desert Living 143 Operating Budgets Administration ADMINISTRATION Mission Statement The Administration Department is dedicated to serving the citizens of Fountain Hills by providing administrative direction and support to the Town’s Departments. Administration provides accurate and current information on Council legislation and administrative actions; provides for the delivery of comprehensive financial services to internal and external customers; provides support to Town staff; reaches out to political leaders and geographical neighbors to continue to grow relationships in the best interests of the Town; and enhances the Town’s economic base through business attraction, retention and business vitality activities. Department Overview The Administration Department is made up of seven (7) Divisions: Town Manager, Town Clerk, Human Resources/Risk Management, Finance, Information Technology, Economic Development, and Legal Services. The Town Manager provides direct supervision over the Town Clerk, Human Resources/Risk Management, Finance, and Economic Development. The Town Manager also administers the budget for Legal Services. The Finance Director is responsible for Finance and Information Technology. Division Town Manager Information Technology Town Clerk Human Resources/Risk Mgmt. Finance Economic Development Legal Services Total FY12-13 Actual $ 1,207,682 309,022 117,554 401,131 321,485 14,223 349,509 $ 2,720,606 Expenditures by Division FY13-14 FY14-15 Actual Revised Budget $ 577,643 $ 499,893 253,853 253,380 141,316 159,247 321,961 400,557 362,897 362,738 90,000 300,554 328,730 $ 1,958,224 $ 2,094,545 FY15-16 Proposed Budget $ 592,150 275,975 130,490 401,120 508,221 388,254 $ 2,296,210 Variance Explanations: Finance: Amount was provided to the new Environmental Fund to cover the initial cost of implementing an annual environmental fee. Economic Development: For FY15-16, funding was moved out of this Division and relocated in the Town Manager’s budget in order to consolidate Economic Development into its own fund. 144 The Height of Desert Living Operating Budgets Administration Use of Funds - Administration - By Division Where does the money go? Legal Services 17% Town Manager 26% Finance 22% Human Resources/Risk Mgmt. 17% Town Clerk 6% Information Technology 12% Total Proposed Budget = $2,296,210 FY12-13 Actual Program Name Accounting Administration Attorney Services Audit Services Budget Customer Service Elections Legislation Licensing Network Administration Payroll Public Defender Prosecutor Purchasing Records Management Recruitment Risk Management Social/Community Services Support Strategic Planning Training & Development Treasury Video Services Volunteers Web Site Total $ 51,450 1,072,982 236,759 65,925 39,636 31,974 29,979 42,081 35,877 193,367 15,255 2,750 110,000 17,157 16,223 7,405 254,571 291,395 45,881 21,330 3,315 44,091 20,593 55,471 15,139 $ 2,720,606 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 38,113 $ 51,346 625,601 611,385 205,137 232,430 68,946 68,279 56,545 45,514 32,151 31,166 57,432 58,917 38,488 48,183 45,436 38,702 145,728 151,955 16,291 22,060 3,750 6,300 91,667 90,000 28,341 41,180 15,550 16,735 21,110 32,575 243,193 281,456 30,615 30,245 54,487 41,974 22,040 21,848 4,389 7,000 41,053 46,808 17,188 10,529 44,024 69,565 10,949 38,393 $ 1,958,224 $ 2,094,545 FY15-16 Proposed Budget $ 116,656 609,461 293,454 97,370 52,601 17,762 34,840 46,655 47,777 159,391 23,668 4,800 90,000 47,247 16,206 29,653 276,779 32,683 42,451 57,259 18,000 42,902 13,233 75,435 49,927 $ 2,296,210 Variance Explanations: Accounting: Due to the creation of the Environmental Fund, the Finance Division had to transfer the initial funding for the billing costs. The Height of Desert Living 145 Operating Budgets Administration Variance Explanations (cont.): Attorney Services: Due to increasing attorney fees, the budget was increased. Audit Services: Due to the reorganization of the Finance Division, there were personnel allocation changes that affected program costs. Customer Service: Due to the reorganization of the Finance Division, there were personnel allocation changes that affected program costs. Elections: In FY14-15, the costs for two mail ballot elections were included, which in FY15-16 are not anticipated, so they were removed from the budget. In case an election is to be scheduled, monies from the Town Manager’s contingency will be transferred to the Town Clerk’s budget. Licensing: Due to the reorganization of the Finance Division, there were personnel allocation changes that affected program costs. Strategic Planning: A one-time expense is budgeted to hire a consultant/facilitator to update the Strategic Plan. Training & Development: To encourage employee retention and skill/education development, Human Resources Division increased funding for tuition reimbursement and specialized training courses enabling employees to obtain and maintain professional certifications. Web Site: As a continuation in redesigning the Town’s website, in FY15-16 funds were budgeted to enhance the new website with online payment services for basic Town services, there by increasing customer service to residents. Use of Funds - Administration - By Program Where does the money go? Web Site Accounting 2% 5% Administration 27% Risk Management 12% Purchasing 2% Prosecutor 4% Attorney Services 13% Audit Services 3% Budget 2% Legislation Licensing Elections 2% 2% 2% Total Proposed Budget = $2,296,210 Network Administration 7% Note: Programs that account for 1% of the total are not shown on the chart. 146 The Height of Desert Living Operating Budgets Administration Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Transfers Contingency Capital Expenditures Total $ 697,533 20,277 140,017 132,994 8,403 1,138 2,639 947,699 24,352 82,477 20,123 642,954 $ 2,720,606 FY13-14 Actual $ 682,418 22,671 119,836 126,588 10,469 3,369 2,742 674,579 23,434 43,374 20,360 228,384 $ 1,958,224 FY14-15 Revised Budget $ 672,493 16,545 190,640 134,096 22,996 6,970 2,460 781,579 24,646 34,600 19,020 90,000 98,500 $ 2,094,545 FY15-16 Proposed Budget $ 687,792 15,357 157,092 138,246 29,335 5,050 1,680 879,586 27,772 36,725 24,625 130,000 147,175 15,775 $ 2,296,210 Variance Explanations: Education and Training: The Finance and Human Resources Divisions have increased their budgets for continuing education and training. Two members of Finance have been encouraged to attend the annual Munis conference slated for the spring of 2016 which will be located in Phoenix, AZ for the first time. The budget also anticipates additional training for employees to update their skills and knowledge that has been deferred due to budget constraints. Internal Service: The increase in expenditures for internal service is related to the increase of printing materials in-house rather than outsourcing printing needs in an effect to save money. Transfers: One of the Town Council’s Operational Priorities for FY15-16 is the establishment of an environmental fee. An amount was transferred from the Finance Division to the new Environmental Fund to cover the initial cost of implementing this new fee. Contingency: Amount was increased to include estimated election costs and any storm damage cleanup should the needs arise. The Height of Desert Living 147 Operating Budgets Administration Use of Funds - Administration - By Category Where does the money go? Benefits 7% Employment Taxes 1% Dues & Memberships 6% Education and Training 1% Contractual Services 38% Wages 30% Supplies 1% Equipment 2% Transfers 6% Contingency 5% Capital Internal Service Expenditures 1% 1% Total Proposed Budget = $2,296,210 FY14-15 Department Accomplishments Initiative Strategic Value Voter approval for $8.2M in bonds for reconstruction of Saguaro Boulevard I3-Pavement Management Conducted second bi-annual Citizens Academy CR4-Implement communications plan for civic involvement Transitioned Tourism program from Chamber of Commerce to Town program EV5-Promote Fountain Hills as a visitor destination Developed a plan for sustainable maintenance of Town owned facilities/property I9-Build a protected fund to finance the major periodic maintenance of community facilities Expanded Mayor’s Youth Council program CR5-Support and develop programs that educate and involve our youth in community governance FY15-16 Objectives Initiative Strategic Value Enhance Town website through a web portal for e-payments CR1-Foster an environment of accessible, responsive governance ES2-Maintain & improve community infrastructure Implement an Environmental Fee 148 Estimated Cost/Funding Source $20,000/General Fund $80,000/General Fund The Height of Desert Living Operating Budgets Administration FY15-16 Proposed Budget Summary of Expenditures Administration Description General Fund Salaries-Full Time Salaries-Part Time Overtime Severance FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Equipment Maint/Repair Office Equip Maint/ Repair Sign Repair & Replacement Telecommunications Auditing Expense Professional Fees Legal Fees Management Fees Insurance Expense Printing Expense Advertising/Signage Intergovt Agreements Contractual Services Bank/Merc Acct Fees Community Contracts/Events Tourism ActiveNet Fees Office Supplies Cleaning/Janitorial Supplies Operating Supplies Food & Beverage Supplies Program Materials Uniforms Postage & Delivery Miscellaneous Expense Software Hardware Peripherals Furniture/Appliances ISF-Copier Charges ISF-Mail Service Charges ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Contingency Capital Expenditures $ Total Administration $ FY12-13 FY13-14 Actual Actual 614,201 80,169 1,082 2,081 4,904 9,837 3,698 1,839 64,692 4,317 597 1,279 67,376 1,756 92,964 40,030 4,733 3,670 1,075 63 2,639 52,706 20,631 345,304 15,819 210,245 1,706 5,420 445 9,733 182,490 103,200 5,166 5,038 5,189 8,275 580 104 8,921 72,197 968 391 8,230 3,766 102 8,024 642,954 2,720,606 $ $ 546,177 135,998 243 8,423 9,616 2,955 1,677 53,481 3,536 495 1,364 59,451 1,509 87,794 38,794 5,550 4,919 1,364 1,901 104 2,742 53,260 20,013 296,698 15,925 218,629 8,163 6,090 22,993 8,608 24,200 5,211 4,384 7,000 6,262 87 372 118 3,654 39,358 362 9,713 4,713 161 5,773 228,384 1,958,224 The Height of Desert Living FY14-15 FY15-16 Revised Budget Proposed Budget $ $ 638,948 33,545 2,079 9,666 3,700 1,100 111,110 5,013 1,053 2,210 69,279 1,975 91,416 42,680 9,660 13,336 5,000 1,800 170 2,460 55,000 69,040 324,700 18,950 243,800 2,065 10,340 21,604 11,520 24,200 360 3,970 10 5,955 8,510 5,691 510 20,600 13,000 1,000 8,867 4,588 120 5,445 90,000 98,500 2,094,545 $ $ 653,797 33,995 2,108 9,887 2,655 707 77,134 3,991 585 2,368 70,888 2,126 94,720 43,526 29,335 5,000 50 1,680 53,224 86,292 384,624 16,225 244,012 1,965 9,619 49,845 9,220 24,200 360 5,241 10 5,780 8,620 7,365 756 7,400 29,325 12,895 5,665 220 5,845 130,000 147,175 15,775 2,296,210 149 Operating Budgets Town Manager Division Town Manager Division Service Delivery Plan Provide leadership to ensure a high quality of life for the citizens of Fountain Hills by utilizing Town resources to the greatest extent possible and offering superior service. Work in conjunction with the Town Council and the Strategic Planning Advisory Commission (SPAC) for successful implementation of Operational Priorities and Strategic Plan Goals. Per direction and approval of the Town Council, administer fees for service contracts and administer the Volunteer Program. Program Name Administration Social/Community Services Strategic Planning Volunteers Total FY12-13 Actual $ 894,956 291,395 21,330 $ 1,207,681 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 480,964 $ 378,235 30,615 30,245 22,040 21,848 44,024 69,565 $ 577,643 $ 499,893 FY15-16 Proposed Budget $ 426,773 32,683 57,259 75,435 $ 592,150 Variance Explanations: Strategic Planning: A one-time expense is budgeted to hire a consultant/facilitator to update the Strategic Plan. Use of Funds - Town Manager - By Program Where does the money go? Administration 71% Volunteers 13% Strategic Planning 10% Social/Communit y Services 6% Total Proposed Budget = $592,150 150 The Height of Desert Living Operating Budgets Town Manager Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Transfers Contingency Total $ 202,348 5,707 41,365 19,391 2,501 10 927 285,888 2,707 554 3,329 642,954 $ 1,207,681 FY13-14 Actual $ $ 235,065 6,976 40,700 18,927 1,905 591 778 28,124 11,527 4,666 228,384 577,643 FY14-15 Revised Budget $ 238,159 4,982 65,882 19,090 5,275 500 780 49,440 11,665 5,620 98,500 $ 499,893 FY15-16 Proposed Budget $ 227,258 4,267 52,124 21,147 3,400 50 780 65,719 13,380 6,850 50,000 147,175 $ 592,150 Variance Explanations: Benefits: The decrease is a result of changes in coverage for an employee. Contractual Services: Amount was included for a consultant/facilitator to update the Strategic Plan. Transfers: The increase is the result of moving the transfer to the Economic Development Fund into the Town Manager’s budget. Contingency: Amount was increased to include estimated election costs and any storm damage cleanup should the needs arise. Use of Funds - Town Manager - By Category Where does the money go? Contingency 25% Wages 38% Benefits 9% Transfers 8% Internal Service 1% Contractual Services 11% Supplies 2% Education and Training 1% Total Proposed Budget = $592,150 The Height of Desert Living Employment Taxes 1% Dues & Memberships 4% 151 Operating Budgets Town Manager Division Activities/Results The Town Volunteer Program presents an avenue in which the town and its residents can work together to provide enhanced services to the community, personnel cost savings, as well as opportunities for volunteers to utilize their many talents. The volunteers enable new and innovative programs, such as the Art Docent Walk and Save Our Sculpture Program as well as the Give a Lift transportation program that could not otherwise be offered, as well as supplement and compliment existing programs and services. The Town presently works with more than 700 volunteers and, in 2013, provided over 20,000 hours, at an overall cost savings to the Town of $397,000! (using data collected by the U.S. Census Bureau and the Bureau of Labor Statistics; AZ hourly volunteer value was $19.85).              190 Volunteers delivered 4,800 meals to homebound residents in 2014 54 volunteers provided over 850 rides through the Give a Lift Program Over 355 volunteers helped with:  Teen Court  Halloween in the Hills  Ballet Under the Stars  Movie in the Park  Town Hall receptions  Guided Hikes  Decorating the Community Center for the Holidays and offering a Christmas party for families  Assisting with the 25th Anniversary of the Town celebration 92 Volunteers helped make Turkey Trot another success this year 32 Volunteers provide excellent customer service and welcome residents and visitors at reception desks 10 Volunteers currently provide specialized support to staff in a variety of functions: procurement, accounting, special projects, archiving, and data entry throughout the town 300 Volunteers served during the Make a Difference Day event, making a great difference in the homes of 40 residents 12 Volunteers keep our public art pieces clean through the Save Our Sculptures; 5 Volunteers are ready to lead art walk tours 100’s of Volunteers assist with special events throughout the year, such as St. Patrick’s Day, the Oktoberfest, Pitch, Hit, and Run, the Eggstravaganza, and serving at the Tourism Booth at all events 100 Volunteers keep the streets clean through the Adopt a Street program 60 Volunteers build and maintain trails 18 youth serve as Volunteers on the Mayor’s Youth Council, a civic and service program 55 Volunteers serve on Advisory Committees, Boards, and Commissions Our Town relies today, more than ever, upon the volunteer service of our residents and is grateful for the incredible value and enhanced services that they bring to Fountain Hills. 152 The Height of Desert Living Operating Budgets Town Manager Division FY15-16 Proposed Budget Summary of Expenditures Town Manager FY12-13 Actual Description FY13-14 Actual FY14-15 FY15-16 Revised Budget Proposed Budget General Fund Salaries-Full Time Salaries-Part Time FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Office Equip Maint/ Repair Sign Repair & Replacement Telecommunications Professional Fees Printing Expense Advertising/Signage Community Contracts/Events Tourism Office Supplies Operating Supplies Food & Beverage Supplies Program Materials Uniforms Postage & Delivery Software Hardware Peripherals Furniture/Appliances ISF-Copier Charges ISF-Mail Service Charges ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Contingency $ Total Town Manager $ 202,348 2,853 2,561 293 17,638 1,008 143 402 21,596 577 19,391 25 2,476 10 927 140 59 182,490 103,200 2,547 70 90 30 98 301 125 2,800 18 511 642,954 1,207,681 $ $ 206,378 28,688 1,779 3,321 1,502 375 16,418 988 140 525 22,028 601 18,927 1,905 487 104 778 3,750 70 104 24,200 1,864 2,138 5,063 2,035 87 339 3,027 396 161 1,081 228,384 577,643 The Height of Desert Living $ $ 238,159 3,368 1,291 323 37,116 1,564 219 809 25,442 732 19,090 5,275 450 50 780 25,100 140 24,200 1,700 2,700 5,910 1,145 210 3,800 650 120 1,050 98,500 499,893 $ $ 227,258 3,209 863 195 24,801 1,360 195 810 24,224 734 21,147 3,400 50 780 40,300 1,219 24,200 1,820 2,410 6,020 2,795 335 4,105 1,325 120 1,300 50,000 147,175 592,150 153 Operating Budgets Town Clerk Division Town Clerk Division Service Delivery Plan The Town Clerk serves as the Town’s election official and custodian of records and conducts municipal elections and all related activities in the most efficient and effective manner in full compliance with all applicable State statutes and Town Code provisions. The Town Clerk maintains documents necessary for the effective administration and operation of municipal government and preserves the Town’s permanent records. Program Name Administration Elections Legislation Records Management Total FY12-13 Actual $ $ 29,271 29,979 42,081 16,223 117,554 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 29,846 $ 35,412 57,432 58,917 38,488 48,183 15,550 16,735 $ 141,316 $ 159,247 FY15-16 Proposed Budget $ 32,789 34,840 46,655 16,206 $ 130,490 Variance Explanations: Elections: FY15-16 is an off year for local candidate elections; therefore, no monies were budgeted for the cost of elections this fiscal year. However, due to the change in State law requiring consolidated candidate elections be held in the Fall of even years, funds have been included in the Clerk’s budget for the cost of publication and Spanish translation of election notices that must be prepared prior to the FY16/17 Mayor and Council Candidate elections. Reminder: Spanish translation of voter information is required by Federal law. Use of Funds -Town Clerk - By Program Where does the money go? Records Management 12% Legislation 36% Elections 27% Administration 25% Total Proposed Budget = $130,490 154 The Height of Desert Living Operating Budgets Town Clerk Division FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Contractual Services Supplies Equipment Internal Service Total $ $ 79,278 1,407 21,274 265 905 11,548 231 896 1,750 117,554 Expenditures by Category FY13-14 FY14-15 Actual Revised Budget $ 80,988 $ 83,306 1,471 1,787 21,051 25,201 354 670 983 5,365 487 570 33,066 39,799 468 625 100 2,448 1,824 $ 141,316 $ 159,247 FY15-16 Proposed Budget $ 84,137 1,620 22,290 870 2,304 15,140 1,001 50 3,078 $ 130,490 Variance Explanations: Contractual Services: The reduction in contractual services is related to the removal of the FY14-15 election costs. FY15-16 is an off year for local candidate elections; therefore, no monies were budgeted for the cost of elections this fiscal year. However, due to the change in State law requiring consolidated candidate elections be held in the Fall of even years, funds have been included in the Clerk’s budget for the cost of publication and Spanish translation of election notices that must be prepared prior to the FY16/17 Mayor and Council Candidate elections. Reminder: Spanish translation of voter information is required by Federal law. Employment Taxes 1% Use of Funds -Town Clerk - By Category Where does the money go? Education and Benefits Training 17% 2% Contractual Services 12% Wages 64% Internal Service 2% Total Proposed Budget = $130,490 The Height of Desert Living 155 Operating Budgets Town Clerk Division Activities/Results Performance Measures Registered Voters: Voter Turnout % FY12-13 Actual FY13-14 Actual Bond Election (Nov) Primary (Mar) General (May) Primary (Aug) General (Nov) N/A 16,043 16,074 16,031 Bond Election (Nov) Primary (Mar) General (May) Primary (Aug) General (Nov) N/A 39% 34% FY14-15 Estimate FY15-16 Target 16,213 Not Town Election N/A N/A 38% Not Town Election N/A N/A 43% Quality FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of contracts processed within 5 business days after approval 100% 100% 100% 100% Percentage of agenda meeting notices posted in compliance with State Law and Town Policy 100% 100% 100% 100% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 51/32 30/19 30/20 30/20 Ordinances processed 13 6 8 9 Resolutions processed 39 57 35 40 Contract and Agreements processed 42 51 25 35 125 149 126 134 Productivity Town Council Agenda /Meeting notices posted Requests for Public Information processed 156 The Height of Desert Living Operating Budgets Town Clerk Division FY15-16 Proposed Budget Summary of Expenditures Town Clerk Description General Fund Salaries-Full Time Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Office Equip Maint/Repair Sign Repair & Replacement Professional Fees Printing Expense Advertising/Signage Intergovt Agreements Office Supplies Postage & Delivery Software Hardware ISF-Copier Charges ISF-Mail Service Charges ISF-Motor Pool Charges ISF-Telecom Charges Total Town Clerk FY12-13 Actual $ $ 79,278 1,054 184 169 11,416 643 90 172 8,721 232 10 255 483 422 9,478 69 2,001 199 32 11 885 1,434 42 12 262 117,554 FY13-14 Actual $ $ 80,988 1,084 259 129 10,912 648 90 241 8,908 251 7 347 271 712 487 5,841 6,457 3,775 16,993 468 2,176 32 240 141,316 The Height of Desert Living FY14-15 FY15-16 Revised Budget Proposed Budget $ $ 83,306 1,209 464 114 14,757 640 89 291 9,164 260 70 600 800 4,565 450 120 12,295 6,900 20,604 425 200 100 1,500 94 230 159,247 $ $ 84,137 1,220 327 73 11,736 629 89 307 9,255 274 70 800 2,304 10,740 4,400 801 200 50 2,750 98 230 130,490 157 Operating Budgets Human Resources/Risk Management Division Human Resources/Risk Management Division Service Delivery Plan Lead the organization in the acquisition, maintenance, development, supervision and measurement of the human assets and the results of their work (quality, productivity and service). Protect the Town’s assets from loss and minimize employee injuries on the job. Expenditures by Program FY12-13 Actual Program Name Administration Payroll Recruitment Risk Management Training & Development Volunteers Total $ $ FY13-14 Actual 65,114 15,255 7,405 254,571 3,315 55,471 401,131 $ $ 36,978 16,291 21,110 243,193 4,389 321,961 FY14-15 Revised Budget $ 57,465 22,060 32,576 281,456 7,000 $ 400,557 FY15-16 Proposed Budget $ 53,021 23,668 29,652 276,779 18,000 $ 401,120 Variance Explanations: Training & Development: To encourage employee retention and skill/education development, Human Resources Division increased funding for tuition reimbursement and specialized training courses enabling employees to obtain and maintain professional certifications. Use of Funds - Human Resources/Risk Management By Program Where does the money go? Risk Management 70% Training & Development 4% Recruitment 7% Payroll 6% Administration 13% Total Proposed Budget = $401,120 158 The Height of Desert Living Operating Budgets Human Resources/Risk Management Division FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance & Repair Contractual Services Supplies Equipment Internal Service Total $ $ 132,479 4,257 19,867 2,097 3,315 221,159 15,243 117 2,597 401,131 Expenditures by Category FY13-14 FY14-15 Actual Revised Budget $ 72,114 $ 92,250 6,012 1,965 66 30,635 762 765 4,389 7,500 163 450 230,121 257,645 6,886 7,471 1,448 1,876 $ 321,961 $ 400,557 FY15-16 Proposed Budget $ 95,692 1,831 10,925 1,774 19,000 262,014 7,866 2,018 $ 401,120 Variance Explanations: Benefits: The decrease is a result of changes in coverage for an employee. Education and Training: To encourage employee retention and skill/education development, Human Resources Division increased funding for tuition reimbursement and specialized training courses enabling employees to obtain and maintain professional certifications. Use of Funds - Human Resources/Risk Management By Category Supplies 2% Where does the money go? Internal Service 1% Wages 24% Contractual Services 65% Total Proposed Budget = $401,120 The Height of Desert Living Benefits 3% Education and Training 5% 159 Operating Budgets Human Resources/Risk Management Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Increase the percentage of employee performance reviews completed on schedule 90% 90% 96% 96% Increase or maintain the number of applications received per recruitment for nonexempt positions 45 22 20 20 Increase or maintain the number of applications received per recruitment for exempt positions 43 20 18 20 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Decrease the number of days lost to injury per workers’ compensation claim 128 49 0 0 Maintain the turnover rate of full-time employees at an acceptable rate 8% 13% 4% 6% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of full-time employees departed from Town service 5 6 3 5 Number of exit interviews conducted 5 3 1 5 95% 100% 95% 95% 100% 100% 100% 100% Number of exempt recruitments conducted 0 6 1 4 Number of full-time non-exempt recruitments conducted 1 1 1 1 14 30 35 30 1 1 1 0 Quality Productivity Ensure supervisors receive performance evaluation documentation four weeks in advance Quarterly track and analyze performance evaluation trends, including number of performance evaluations that were late, type of increases each employee received, etc. Average number of days to fill a vacancy Number of workers’ compensation claims due to injury 160 The Height of Desert Living Operating Budgets Human Resources/Risk Management Division FY15-16 Proposed Budget Summary of Expenditures Human Resources/Risk Management Description General Fund Salaries-Full Time Salaries-Part Time Overtime FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Office Equip Maint/Repair Professional Fees Legal Fees Management Fees Insurance Expense Printing Expense Advertising/Signage Office Supplies Cleaning/Janitorial Supplies Operating Supplies Food & Beverage Supplies Program Materials Postage & Delivery Small Tools Peripherals ISF-Copier Charges ISF-Mail Service Charges ISF-Telecom Charges Transfer Out $ Total Human Resources/Risk Management $ FY12-13 FY13-14 FY14-15 FY15-16 Actual Actual Revised Budget Proposed Budget 104,037 27,359 1,082 1,763 1,878 285 331 7,445 439 64 202 11,444 273 2,097 3,315 9,885 168 150 210,245 66 646 533 1,589 4,895 7,784 442 117 1,135 417 1,045 - 401,131 $ $ 716 $ 71,398 4,417 1,044 262 290 (13) 79 762 4,389 162 10,171 218,629 1,320 445 314 1,938 4,082 8 100 837 130 481 - 321,961 The Height of Desert Living $ 92,250 1,339 513 113 18,651 988 493 316 9,900 287 765 7,300 200 450 11,645 400 243,800 1,800 245 10 400 2,600 4,216 1,113 298 465 - 400,557 $ $ 95,692 1,386 373 72 343 10,270 312 125 1,649 19,000 14,752 600 244,013 150 2,500 500 10 400 2,600 4,240 116 1,135 427 455 - 401,120 161 Operating Budgets Finance Division Finance Division Service Delivery Plan Provide efficient and cost effective financial oversight of both the short and longterm components of the Town’s functions. Provide safe, secure and effective cash, banking, merchant service, tax service and debt service administration for the Town. Expenditures by Program FY12-13 Actual Program Name Accounting Administration Audit Services Budget Customer Service Licensing Purchasing Treasury Total $ $ 51,450 35,376 65,924 39,636 31,974 35,877 17,157 44,091 321,485 FY13-14 Actual $ $ 38,113 52,312 68,946 56,545 32,152 45,436 28,341 41,052 362,897 FY14-15 Revised Budget $ 51,346 39,743 68,279 45,514 31,166 38,702 41,180 46,808 $ 362,738 FY15-16 Proposed Budget $ 116,656 85,906 97,370 52,601 17,762 47,777 47,247 42,902 $ 508,221 Variance Explanations: Accounting: Amount was transferred to the new Environmental Fund to cover the initial cost of implementing an annual environmental fee. Administration: Amount was included for the Town’s portion of funding the Arizona Department of Revenue Transaction Privilege Tax (TPT) collection costs. Audit Services/Customer Service/Licensing: Due to the reorganization of the Finance Division, there were personnel allocation changes that affected program costs. Treasury 8% Purchasing 9% Use of Funds - Finance - By Program Where does the money go? Licensing 9% Accounting 24% Administration 18% Budget 10% Audit Services 19% Customer Service 3% Total Proposed Budget = $508,221 162 The Height of Desert Living Operating Budgets Finance Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance & Repair Utilities Contractual Services Supplies Equipment Internal Service Transfers Total $ $ 184,400 6,976 31,545 1,757 1,682 1,056 81,508 4,033 31 8,497 321,485 FY13-14 Actual $ $ 213,445 6,611 37,222 3,037 3,192 487 690 85,571 2,586 824 9,232 362,897 FY14-15 Revised Budget $ 192,558 6,367 53,306 4,321 4,856 450 780 89,395 3,435 7,270 $ 362,738 FY15-16 Proposed Budget $ 213,825 6,334 55,603 2,605 4,631 131,189 3,825 10,209 80,000 $ 508,221 Variance Explanations: Contractual Services: Amount was included for the Town’s portion of funding the Arizona Department of Revenue Transaction Privilege Tax (TPT) collection costs. Transfers: Amount was included to cover the billing costs to implement the new environmental fee. Use of Funds - Finance - By Category Where does the money go? Contractual Services 26% Supplies Internal Service 1% 2% Education and Training 1% Benefits 11% Transfers 16% Wages 42% Employment Taxes 1% Total Proposed Budget = $508,221 The Height of Desert Living 163 Operating Budgets Finance Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Consecutive years for GFOA annual Certificate of Achievement for Excellence in Financial Reporting award 17 18 19 20 Consecutive years for GFOA annual Distinguished Budget Presentation award 11 12 13 14 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 97% 99% 96% 97% Yes Yes Yes Yes FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Accounts payable checks issued 1,538 1,667 1,656 1,500 Purchase orders processed 1,137 1,152 1,094 1,150 $30,000 $66,889 $73,750 $30,000 2,230 2,298 2,624 2,600 Quality Actual revenue versus forecast Unqualified audit opinion Productivity Local tax revenues from audits Business licenses processed 164 The Height of Desert Living Operating Budgets Finance Division FY15-16 Proposed Budget Summary of Expenditures Finance FY12-13 Actual Description FY13-14 Actual FY14-15 FY15-16 Revised Budget Proposed Budget General Fund Salaries-Full Time Salaries-Part Time Overtime Severance FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Office Equip Maint/Repair Telecommunications Auditing Expense Professional Fees Management Fees Printing Expense Advertising/Signage Intergovt Agreements Contractual Services Bank/Merc Acct Fees ActiveNet Fees Office Supplies Operating Supplies Food & Beverage Supplies Program Materials Postage & Delivery Miscellaneous Expense Software Hardware Peripherals ISF-Copier Charges ISF-Mail Service Charges ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Finance $ $ 133,746 48,573 2,081 3,140 2,644 431 760 14,812 1,170 161 289 14,722 392 719 1,038 910 772 1,056 52,706 15,669 1,366 1,590 445 9,733 1,464 1,749 223 491 1 104 11 20 2,668 3,279 12 2,538 321,485 $ $ 177,289 35,912 243 2,227 3,007 680 696 15,597 1,100 128 358 19,645 394 851 2,187 890 2,302 488 690 53,260 250 15,925 1,635 892 5,000 8,608 1,355 1,068 145 1 18 824 3,524 4,153 1,555 362,897 The Height of Desert Living $ $ 159,013 33,545 2,079 2,788 1,063 437 33,207 1,374 188 560 17,487 490 1,396 2,925 1,560 3,296 450 780 55,000 18,950 2,065 1,500 11,520 360 1,350 1,755 330 2,354 3,526 1,390 362,738 $ $ 179,830 33,995 2,108 3,101 831 294 32,773 1,564 237 661 19,781 587 1,325 1,280 4,631 53,224 16,225 1,815 1,500 48,845 9,220 360 1,620 1,870 330 5 4,705 3,804 100 1,600 80,000 508,221 165 Operating Budgets Information Technology Division Information Technology Division Service Delivery Plan The Information Technology Division is dedicated to providing professional support in a timely and responsive manner while focusing on high availability and reliable technology. The Division also endeavors to implement alternative technologies to reduce operating and maintenance costs. FY12-13 Actual Program Name Administration Network Administration Support Video Services Web Site Total $ $ 34,042 193,367 45,881 20,593 15,139 309,022 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 25,502 $ 10,529 145,728 151,955 54,487 41,974 17,188 10,529 10,948 38,393 $ 253,853 $ 253,380 FY15-16 Proposed Budget $ 10,973 159,391 42,451 13,233 49,927 $ 275,975 Variance Explanations: Web Site: As a continuation in redesigning the Town’s website, in FY15-16, funds were budgeted to enhance the new website with online payment services for basic Town services, increasing customer service to residents. Use of Funds - Information Technology - By Program Where does the money go? Video Services 5% Support 15% Network Administration 58% Web Site 18% Total Proposed Budget = $275,975 166 The Height of Desert Living Administration 4% Operating Budgets Information Technology Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Capital Expenditures Total Benefits 6% $ $ 93,298 1,832 24,833 100,681 1,128 649 209 2,138 80,879 3,375 309,022 FY13-14 Actual $ $ 80,806 1,600 20,796 99,892 1,641 1,274 1,000 1,968 42,550 2,326 253,853 FY14-15 Revised Budget $ 66,220 1,444 15,616 105,050 5,000 900 21,000 1,450 34,500 2,200 $ 253,380 FY15-16 Proposed Budget $ 66,880 1,305 16,150 107,850 5,000 900 21,500 1,700 36,675 2,240 15,775 $ 275,975 Use of Funds - Information Technology - By Category Where does the money go? Maintenance and Repair 2% Dues & Contractual Memberships Services 39% 8% Equipment 13% Supplies 1% Wages 24% Total Proposed Budget = $275,975 The Height of Desert Living Internal Service 1% Capital Expenditures 6% 167 Operating Budgets Information Technology Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of emergency related helpdesk tickets resolved within two business hours 95% 97% 95% 97% Percentage of high priority helpdesk tickets resolved within four hours 99% 99% 99% 99% Percentage of helpdesk within twelve hours 95% 98% 95% 98% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 900 818 608 600 0 0 0 0 750 818 608 600 550 613 486 510 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target $44,476 $53,572 $37,474 $37,951 98.5% 98% 99% 99% tickets resolved Quality Total number of tickets opened Total number of tickets closed without resolution Total number of tickets resolved within established timeframe Number of issues resolved during initial contact Productivity Employee cost involved for support Availability of computer system up-time 168 The Height of Desert Living Operating Budgets Information Technology Division FY15-16 Proposed Budget Summary of Expenditures Information Technology FY12-13 Actual Description General Fund Salaries-Full Time Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Equipment Maint/Repair Office Equip Maint/Repair Sign Repair & Replacement Telecommunications Professional Fees Printing Expense Intergovt Agreements Office Supplies Operating Supplies Postage & Delivery Software Hardware Peripherals Furniture/Appliances ISF-Copier Charges ISF-Mail Service Charges ISF-Motor Pool Charges ISF-Telecom Charges Capital Expenditures $ Total Information Technology $ 93,298 1,326 219 286 12,927 1,032 137 202 10,263 273 92,235 8,446 1,075 53 649 144 65 422 1,701 15 8,869 71,215 530 266 187 6 37 3,144 309,022 FY13-14 Actual $ $ 80,806 1,160 252 187 10,553 801 137 252 8,791 263 86,937 12,955 1,364 276 1,274 1,000 1,080 864 24 3,654 38,534 362 149 1 2,177 253,853 The Height of Desert Living FY14-15 FY14-15 Revised Budget Proposed Budget $ $ 66,220 962 369 113 7,379 447 64 234 7,286 206 89,950 15,100 5,000 900 20,000 1,000 250 1,100 100 20,500 13,000 1,000 100 20 2,080 253,380 $ $ 66,880 971 261 73 7,824 438 64 247 7,358 219 93,200 14,650 5,000 900 20,500 1,000 500 1,100 100 7,350 29,325 200 10 2,030 15,775 275,975 169 Operating Budgets Economic Development Division (General Fund) Economic Development Division (General Fund) Service Delivery Plan For FY15-16, funding was moved out of this Division and relocated in the Town Manager’s budget in order to consolidate Economic Development into its own Fund. Program Name Administration Total FY12-13 Actual $ $ 14,223 14,223 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ - $ 90,000 $ $ 90,000 FY15-16 Proposed Budget $ $ - Expenditures by Category Category Wages Employment Taxes Benefits Dues & Memberships Utilities Contractual Services Internal Service Transfers Total FY12-13 Actual $ $ 5,730 98 1,133 4,692 7 2,250 313 14,223 FY13-14 Actual $ FY14-15 Revised Budget - $ $ $ 90,000 90,000 FY15-16 Proposed Budget $ $ - FY15-16 Proposed Budget Summary of Expenditures Economic Development FY12-13 Actual Description General Fund Salaries-Full Time Salaries-Part Time Medicare Workers Compensation Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Dues, Subscript & Publicat Telecommunications Professional Fees Advertising/Signage ISF-Copier Charges ISF-Mail Service Charges ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Economic Development 170 $ $ 1,493 4,237 81 17 454 25 3 12 630 9 4,693 7 1,125 1,125 6 4 40 262 14,223 FY13-14 Actual $ $ FY14-15 FY15-16 Revised Budget Proposed Budget - $ $ The Height of Desert Living 90,000 90,000 $ $ - Operating Budgets Legal Services Division Legal Services Division Service Delivery Plan The Town Attorney and Town Prosecutor are appointed by the Town Council to serve as general counsel for the Town in addition to responsibility for the efficient disposition of criminal cases prosecuted in the Municipal Court. FY12-13 Actual Program Name Attorney Services Public Defender Prosecutor Total $ $ 236,759 2,750 110,000 349,509 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 205,137 $ 232,430 3,750 6,300 91,667 90,000 $ 300,554 $ 328,730 FY15-16 Proposed Budget $ 293,454 4,800 90,000 $ 388,254 Variance Explanations: Attorney Services: Due to increasing attorney fees, the budget was increased. Use of Funds - Legal Services - By Program Where does the money go? Public Defender 1% Attorney Services 76% Prosecutor 23% Total Proposed Budget = $388,254 Category Dues & Memberships Contractual Services Internal Service Total FY12-13 Actual $ $ 4,110 345,137 262 349,509 Expenditures by Category FY13-14 FY14-15 Actual Revised Budget $ 3,616 $ 4,200 296,698 324,300 240 230 $ 300,554 $ 328,730 The Height of Desert Living FY15-16 Proposed Budget $ 4,000 384,024 230 $ 388,254 171 Operating Budgets Legal Services Division Uses of Funds - Legal Services - By Category Where does the money go? Contractual Services 99% Dues & Memberships 1% Total Proposed Budget = $388,254 Activities/Results Productivity FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of Resolutions prepared 40 50 10 20 Number of Ordinances prepared 10 9 5 10 Number of Contracts and Agreements prepared 42 58 60 60 FY15-16 Proposed Budget Summary of Expenditures Legal Services FY12-13 Actual Description General Fund Dues, Subscript & Publicat Legal Fees ISF-Telecom Charges Total Legal Services 172 $ $ 4,111 345,136 262 349,509 FY13-14 Actual $ $ 3,616 296,698 240 300,554 FY14-15 FY15-16 Revised Budget Proposed Budget $ $ The Height of Desert Living 4,200 324,300 230 328,730 $ $ 4,000 384,024 230 388,254 Operating Budgets Legal Services Division The Height of Desert Living 173 Operating Budgets Development Services Development Services 174 The Height of Desert Living Operating Budgets Development Services DEVELOPMENT SERVICES DEPARTMENT Director Executive Assistant Facilities /Environmental Supervisor Streets Superintendent Traffic Signal Tech II Town Engineer Senior Planner Fleet Mechanic/ Open Space Specialist Chief Building Official/ Plans Examiner Engineering Inspector GIS Technician / CAD Operator Code Enforcement Officer Streets Maintenance Tech Maintenance Tech *Custodian *Custodian (.8) *Custodian (.5) Permit Tech Full Time * Part time Contracted Note: Numbers in parentheses represent full-time equivalents (FTE). The Height of Desert Living 175 Operating Budgets Development Services DEVELOPMENT SERVICES Mission Statement The Development Services Department is dedicated to enhancing the quality of life in Fountain Hills by ensuring the construction of quality infrastructure; maintenance of roadways and traffic control devices; maintenance of Town-owned washes, dams, medians and open space; maintenance of public facilities; plan review, construction permitting, and building inspections; environmental compliance, enforcement of Town codes, improved environmental quality as well as the use of innovative and proven land planning techniques. The Department strives to provide quality customer service in a professional and timely manner. Department Overview The Development Services Department is made up of seven (7) Divisions: Building Safety, Code Compliance, Engineering, Facilities, Mapping & Graphics and Planning in the General Fund. The Streets Division is funded through the Highway Users Revenue Fund (HURF). The Development Services Director provides direct supervision over Division heads and the executive management assistant. Expenditures by Division FY12-13 Actual Division Engineering Facilities Planning Building Safety Code Compliance Mapping & Graphics Total $ 462,357 574,001 149,733 170,703 91,185 86,156 $ 1,534,135 Mapping & Graphics 4% FY13-14 Actual $ 492,433 600,513 156,701 194,449 93,627 72,239 $ 1,609,962 FY14-15 Revised Budget $ 562,899 881,690 171,311 217,248 104,546 76,812 $ 2,014,506 Use of Funds - Development Services - By Division Where does the money go? Engineering 28% Code Compliance 6% Building Safety 11% Facilities 42% Planning 9% Total Proposed Budget = $1,803,724 176 The Height of Desert Living FY15-16 Proposed Budget $ 505,793 752,761 167,648 204,478 102,479 70,565 $ 1,803,724 Operating Budgets Development Services Expenditures by Program FY12-13 Actual Program Name Administration Building Inspection Building Maintenance Capital Improvement Projects Code Compliance Current Planning Engineering Environmental Service Long Range Planning Mapping & Graphics Permitting Stormwater Management Total $ 63,362 62,498 567,569 87,949 91,185 94,363 124,254 29,398 25,972 86,156 108,204 193,225 $ 1,534,135 FY13-14 Actual $ 67,960 80,090 593,143 89,718 93,627 97,300 136,475 32,611 26,790 72,239 114,359 205,650 $ 1,609,962 FY14-15 Revised Budget $ 220,427 94,549 726,442 96,002 104,546 106,782 146,313 35,214 29,315 76,812 122,699 255,405 $ 2,014,506 FY15-16 Proposed Budget $ 161,513 78,260 657,174 93,274 102,479 107,623 197,654 30,747 29,278 70,565 126,218 148,939 $ 1,803,724 Variance Explanations: Administration: creased. Amount transferred to Facilities Replacement Fund was de- Engineering: Amounts were included for engineering studies and surveys, and contracted inspections and plan review services. There is also an amount for hiring a consultant to aid in applying for and obtaining a Municipal Storm Sewer System (MS4) permit. Stormwater Management: The majority of expenses were moved to the new Environmental Fund to be paid for by the annual environmental fee. Partial funding for expenses occurring prior to the collection of this fee was also transferred to the new Fund. Use of Funds - Development Services - By Program Mapping & Where does the money go? Graphics Code Compliance Long Range 4% 6% Planning Environmental 2% Current Planning Stormwater Engineering Service Capital 6% Management 11% 2% Improvement 8% Projects 5% Building Maintenance 36% Building Inspection 4% Total Proposed Budget = $1,803,724 The Height of Desert Living Administration 9% 177 Operating Budgets Development Services Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Damages/Vandalism Internal Service Transfers Total $ 691,040 24,178 166,019 12,032 1,230 352,736 185,404 24,370 31,287 29,584 16,255 $ 1,534,135 FY13-14 Actual $ 703,294 30,180 166,486 23,970 1,121 349,060 175,720 80,597 35,915 21,180 21,511 928 $ 1,609,962 FY14-15 Revised Budget $ 719,809 43,626 195,780 21,372 9,105 471,761 218,097 103,410 52,810 8,715 250 25,999 143,772 $ 2,014,506 FY15-16 Proposed Budget $ 720,505 34,137 184,549 20,097 9,680 193,403 198,266 173,856 52,377 10,735 250 26,674 179,195 $ 1,803,724 Variance Explanations: Employment Taxes: A reduction in the Town’s rate, which used to calculate workers’ compensation, resulted in a reduction of workers’ compensation expenses. Maintenance and Repair: Dam and wash maintenance, amounting to approximately $170,000 was moved to the new Environmental Fund. Additionally, the cost for HVAV controllers replacement, a one-time expense, were completed in FY14-15. Contractual Services: Amounts were included for engineering studies and surveys, and contracted inspections and plan review services. There is also an amount for hiring a consultant to aid in applying for and obtaining a Municipal Storm Sewer System (MS4) permit. Transfers: Amount was transferred to the new Environmental Fund for partial funding of expenses occurring prior to the collection of the new annual environmental fee. 178 The Height of Desert Living Operating Budgets Development Services Use of Funds - Development Services - By Category Dues & Where does the money go? Memberships Benefits Employment 1% 10% Taxes Education and 2% Training Wages 1% 39% Maintenance and Repair 11% Transfers 10% Utilities 11% Supplies 3% Equipment 1% Total Proposed Budget = $1,803,724 Internal Service 1% Contractual Services 10% FY14-15 Department Accomplishments Initiative Strategic Value Completed Town-owned wash and ADWR jurisdictional dam maintenance ES2-Maintain and improve Community infrastructure Completed the 2013 edition of the “Land Use Analysis and Statistical Report” EV1-Economic Vitality Completed Fire Station No. 1 Renovation P3-Public Safety, Health, and Welfare Organized florescent light bulb and electronics recycling events ES1-Environmental Stewardship Completed Avenue of the Fountains median improvements. I3-Maintain and Improve Community Infrastructure FY15-16 Objectives Initiative Strategic Value Foster a culture of public service and volunteerism CR3-Foster a culture of public service and volunteerism Complete Town-owned wash and ADWR jurisdictional dam maintenance ES2-Maintain & improve community infrastructure $150,000/General Fund Complete 2014 edition of “Land Use Analysis and Statistical Report” EV1-Economic Vitality $1,000/General Fund The Height of Desert Living Estimated Cost/Funding Source $0 179 Operating Budgets Development Services FY15-16 Proposed Budget Summary of Expenditures Development Services Description FY12-13 FY13-14 Actual Actual FY14-15 FY15-16 Revised Budget Proposed Budget General Fund Salaries-Full Time Salaries-Part Time Overtime FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Building Main/Repair HVAC Repair Plumbing Repair Electrical Repair/Maint Fire Protection Systems Grounds Maint/Repair Irrigation Repair Backflow Testing & Maintenance Wash Maintenance Dam Inspection And Maint Equipment Maint/Repair Vehicle Maint/Repair Office Equip Maint/ Repair Other Maint/Repair Parking Lot Repair Striping Sidewalk/Pathway Repair Sign Repair & Replacement Painting Lighting Repair Electricity Expense Refuse/Recycling Telecommunications Water/Sewer Gas & Oil Professional Fees Engineering Fees Rentals & Leases Printing Expense Advertising/Signage Contractual Services Bank/Merc Acct Fees Landscape Contracts ActiveNet Fees 180 $ 649,758 40,261 1,022 2,516 9,763 10,021 1,879 84,842 5,606 756 1,358 71,553 1,904 5,399 6,633 15 1,215 91,621 41,776 2,123 2,729 10,068 1,502 141,626 13,400 6,006 910 349 7,695 22,954 2,009 7,967 148,445 2,351 3,436 26,513 4,660 18,172 945 867 4,360 25 - $ 660,282 42,028 984 2,621 9,915 16,114 1,531 83,385 5,618 767 1,963 72,717 2,035 9,714 14,256 235 886 35,386 56,028 12,394 2,089 8,712 350 30 147,968 18,314 6,694 1,383 550 2,068 26,411 1,610 29,072 146,777 2,006 4,471 17,433 5,034 27,995 7,806 10 217 1,006 11,315 4,127 28,121 - $ The Height of Desert Living 677,834 41,974 2,602 10,441 29,265 1,318 110,126 5,670 933 2,378 74,561 2,112 12,700 8,672 2,010 7,095 88,593 114,435 11,844 4,955 10,485 405 1,185 159,000 49,900 14,105 2,563 2,462 1,325 2,400 1,345 5,435 1,325 174,655 1,703 5,004 29,585 7,150 27,306 6,500 400 1,796 2,500 36,000 28,788 120 $ 677,851 42,654 2,645 10,450 20,202 840 98,979 5,526 770 2,488 74,564 2,222 15,410 4,687 9,680 88,986 58,340 11,300 3,995 6,105 4,200 1,185 7,330 2,563 200 2,700 1,205 295 5,000 157,040 1,703 5,388 26,985 7,150 40,190 15,000 400 1,546 2,500 67,500 4,300 42,300 120 Operating Budgets Development Services FY15-16 Proposed Budget Summary of Expenditures Development Services Description General Fund-continued Office Supplies Cleaning/Janitorial Supplies Safety Supplies Operating Supplies Food & Beverage Supplies Program Materials Uniforms Postage & Delivery Miscellaneous Expense Small Tools Software Hardware Peripherals Furniture/Appliances Equipment Damages/Vandalism ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Development Services $ $ FY12-13 FY13-14 Actual Actual 5,781 11,228 137 10,328 1,513 858 1,403 39 487 4,984 6,343 65 10,022 7,683 3,524 267 5,189 1,000 6,274 1,534,135 $ $ 7,384 8,773 765 14,189 1,619 875 2,265 45 371 2,121 6,200 12,488 3,072 354 9,813 1,624 6,648 928 1,609,962 The Height of Desert Living FY14-15 FY15-16 Revised Budget Proposed Budget $ 7,960 17,480 1,025 19,790 2,000 925 2,730 150 750 2,315 - $ 2,200 4,200 250 4,348 1,015 13,343 898 6,395 143,772 $ 2,014,506 10,372 14,150 870 20,905 2,000 925 3,005 150 1,190 5,000 2,200 2,345 250 4,540 875 13,856 898 6,505 179,194 $ 1,803,724 181 Operating Budgets Building Safety Division Building Safety Division Service Delivery Plan The Building Safety Division is dedicated to processing applications for permits to construct homes, commercial buildings, fences, swimming pools and other structures in a manner that is responsive and customer friendly. The Division coordinates the review of plans for the structures it permits and conducts construction inspections. Expenditures by Program Program Name Building Inspections Permitting Total FY12-13 Actual $ $ 62,498 108,205 170,703 FY13-14 Actual $ $ 80,090 114,359 194,449 FY14-15 Revised Budget $ $ 94,549 122,699 217,248 Use of Funds - Building Safety - By Program Where does the money go? Building Inspections 38% Permitting 62% Total Proposed Budget = $204,478 182 The Height of Desert Living FY15-16 Proposed Budget $ $ 78,260 126,218 204,478 Operating Budgets Building Safety Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Transfers Total $ $ 125,231 3,513 28,723 1,778 1,045 27 1,245 4,635 525 3,981 170,703 FY13-14 Actual $ $ 136,911 4,456 30,229 509 789 589 1,496 13,292 853 222 4,175 928 194,449 FY14-15 Revised Budget $ $ FY15-16 Proposed Budget 131,525 5,914 36,996 1,305 1,710 935 1,768 31,320 1,100 150 4,525 217,248 $ $ 133,923 4,798 32,445 710 2,260 685 1,768 17,320 1,100 5,150 4,319 204,478 Variance Explanations: Contractual Services: Amount was decreased to be the same as originally budgeted last fiscal year. Additional budget was transferred in FY14-15 to cover the costs of a contract change order for additional building plan review and inspection services. Equipment: The increase includes software updates to the permitting software. Use of Funds - Building Safety - By Category Where does the money go? Employment Taxes 2% Wages 66% Benefits 16% Contractual Services 8% Internal Service 2% Total Proposed Budget = $204,478 Equipment 3% The Height of Desert Living Education and Training 1% Supplies 1% Utilities 1% 183 Operating Budgets Building Safety Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of all residential building plan reviews completed within established turnaround times 97% 100% 100% 97% Percentage of all commercial building plan reviews completed within established turnaround times 97% 100% 100% 97% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of building plan reviews conducted (multiple reviews possible) Number of residential plan reviews conducted (multiple reviews possible) Number of commercial plan reviews conducted (multiple reviews possible) Number of building inspection FTE’s 420 420 475 510 125 125 397 400 250 250 54 50 1 1 1 1 Total number of permits 457 445 500 550 2,000 2,131 2,150 2,200 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target $31.25 $37.59 $42.82 $35.57 $236.78 $256.99 $245.40 $229.49 Quality Total number of inspections (all inspections) Productivity Average expenditure per inspection during the reporting period (includes all inspections) Average cost per permit 184 The Height of Desert Living Operating Budgets Building Safety Division FY15-16 Proposed Budget Summary of Expenditures Building Safety Description General Fund Salaries-Full Time Salaries-Part Time FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Equipment Maint/Repair Vehicle Maint/Repair Office Equip Maint/Repair Telecommunications Gas & Oil Printing Expense Contractual Services Bank/Merc Acct Fees ActiveNet Fees Office Supplies Uniforms Small Tools Software Hardware ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Building Safety FY12-13 Actual $ $ 125,231 1,744 1,426 343 13,004 1,170 167 243 13,769 369 1,778 1,045 27 526 719 250 4,361 25 114 411 160 23 2,595 16 1,187 170,703 FY13-14 Actual $ 133,642 3,270 203 1,902 2,075 276 13,408 1,181 168 380 14,699 393 509 100 689 589 740 755 108 11,315 1,869 532 321 FY14-15 FY15-16 Revised Budget Proposed Budget $ 222 247 26 2,647 53 1,202 928 $ 194,449 The Height of Desert Living $ 131,525 1,906 3,757 251 20,302 1,188 166 462 14,469 409 1,305 60 1,650 125 560 250 768 1,000 200 31,000 120 550 550 150 600 75 2,700 1,150 217,248 $ $ 133,923 1,943 2,695 160 15,457 1,162 166 491 14,731 438 710 2,260 125 560 768 1,000 200 15,000 2,000 120 550 550 150 5,000 340 25 2,754 1,200 204,478 185 Operating Budgets Code Compliance Division Code Compliance Division Service Delivery Plan The Code Compliance Division is actively involved in maintaining an excellent quality of life by addressing community issues such as abandoned vehicles, property maintenance, improperly maintained pools, illegal signs, improper parking on private property, and dumping or other destruction in Town-owned washes. The Code Compliance Division strives to address problems in a confidential, friendly and understanding way which allows for sufficient time to come into compliance voluntarily. Program Name Code Compliance Total FY12-13 Actual $ $ 91,185 91,185 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 93,627 $ 104,546 $ 93,627 $ 104,546 FY15-16 Proposed Budget $ 102,479 $ 102,479 Use of Funds - Code Compliance - By Program Where does the money go? Code Compliance 100% Total Proposed Budget = $102,479 Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Total 186 $ $ 66,417 2,042 17,614 35 90 73 1,093 445 301 3,075 91,185 FY13-14 Actual $ $ 67,750 2,602 17,630 35 80 755 1,277 296 286 2,916 93,627 FY14-15 Revised Budget $ 69,780 3,983 18,378 135 625 560 1,768 5,072 580 3,665 $ 104,546 The Height of Desert Living FY15-16 Proposed Budget $ 70,465 3,121 18,853 150 900 560 1,768 2,572 580 3,510 $ 102,479 Operating Budgets Code Compliance Division Maintenance and Repair 1% Use of Funds - Code Compliance - By Category Where does the money go? Utilities 2% Education and Training 1% Contractual Services 3% Supplies 1% Benefits 18% Internal Service 3% Employment Taxes 3% Wages 68% Total Proposed Budget = $102,479 Activities/Results Performance Measures Percentage of code violations brought into voluntary compliance prior to initiation of administrative or judicial action Number of Code Enforcement Officers Number of code violation cases Number of code violation cases reviewed in court proceedings (does not include barking dog cases) FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 99% 99% 98% 99% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 1 1 1 1 809 730 755 775 2 2 5 5 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target $112.72 $128.26 $138.48 $132.23 Productivity Average cost per code violation case The Height of Desert Living 187 Operating Budgets Code Compliance Division FY15-16 Proposed Budget Summary of Expenditures Code Compliance Description General Fund Salaries-Full Time Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Vehicle Maint/Repair Telecommunications Gas & Oil Printing Expense Contractual Services Office Supplies Uniforms Hardware ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Motor Pool Charges ISF-Telecom Charges Total Code Compliance 188 FY12-13 Actual $ $ 66,416 942 908 192 9,337 554 81 144 7,304 195 35 15 75 73 527 566 445 301 28 25 2,595 23 404 91,185 FY13-14 Actual $ $ 67,750 971 1,475 156 9,135 554 82 201 7,450 208 35 80 755 749 528 99 198 286 27 13 2,647 228 93,627 FY14-15 FY15-16 Revised Budget Proposed Budget $ $ The Height of Desert Living 69,780 1,012 2,828 143 9,593 568 81 244 7,675 217 100 35 450 175 560 768 1,000 72 5,000 450 130 400 100 2,700 465 104,546 $ $ 70,465 1,022 2,007 92 9,976 555 81 259 7,752 230 100 50 900 560 768 1,000 72 2,500 450 130 40 15 3,000 455 102,479 Operating Budgets Engineering Division Engineering Division Service Delivery Plan The Engineering Division is responsible for design, contract administration and construction oversight for capital projects. The Division is also responsible for the review of commercial and residential plans, utility plans, encroachment permits as well as the maintenance of Town-owned washes and six ADWR jurisdictional dams. Program Name Administration Capital Improvement Program Engineering Stormwater Management Total FY12-13 Actual $ $ 56,930 87,949 124,254 193,224 462,357 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 60,589 $ 65,179 89,719 96,002 136,475 146,313 205,650 255,405 $ 492,433 $ 562,899 FY15-16 Proposed Budget $ 65,926 93,274 197,654 148,939 $ 505,793 Variance Explanations: Engineering: Amounts were included for engineering studies and surveys, and contracted inspections and plan review services. There is also an amount for hiring a consultant to aid in applying for and obtaining a Municipal Storm Sewer System (MS4) permit. Stormwater Management: The majority of expenses were moved to the new Environmental Fund to be paid for by the annual environmental fee. Partial funding for expenses occurring prior to the collection of this fee was also transferred to the new Fund. Use of Funds - Engineering - By Program Where does the money go? Stormwater Management 29% Engineering 39% Administration 14% Capital Improvement Program 18% Total Proposed Budget = $505,793 The Height of Desert Living 189 Operating Budgets Engineering Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Transfers Total $ $ 222,614 6,835 58,256 6,989 95 156,048 3,619 2,893 444 1,750 2,814 462,357 FY13-14 Actual $ $ 226,642 8,416 58,207 7,494 230 166,669 3,938 10,855 2,410 320 7,252 492,433 FY14-15 Revised Budget $ 232,452 12,774 67,776 13,979 3,680 211,110 4,088 8,472 2,035 450 6,083 $ 562,899 FY15-16 Proposed Budget $ 237,632 9,877 63,995 8,329 3,580 560 4,088 68,222 3,960 450 7,621 97,479 $ 505,793 Variance Explanations: Dues & Memberships: The annual Stormwater Permit costing $5000 was moved to the new Environmental Fund. Maintenance and Repair: Dam and wash maintenance, amounting to approximately $170,000, was moved to the new Environmental Fund. Contractual Services: Amounts were included for engineering studies and surveys and contracted inspections and plan review services. There is also an amount for hiring a consultant to aid in applying for and obtaining a Municipal Storm Sewer System (MS4) permit. Transfers: Amounts were included to cover the costs of salaries, dam maintenance and permits in the new Environmental Fund before the fee is to be collected. Use of Funds - Engineering - By Category Where does the money go? Contractual Services 13% Internal Service 2% Transfers 19% Utilities 1% Wages 46% Benefits 13% Dues & Memberships 2% Education and Training 1% 190 Employment Taxes 2% Total Proposed Budget = $505,793 The Height of Desert Living Operating Budgets Engineering Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of reviews of final plats, site plans and commercial plans completed within established turn-around time. 95% 95% 95% 95% Percentage of inspections completed within 24 hours of notice 95% 100% 98% 99% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 75 75 75 75 300 350 325 325 20 27 15 22 2 3 2 3 275 302 250 300 Quality Acres of Town-owned washes maintained* Number of right-of-way and encroachment permits issued Number of easements released or acquired Number of capital improvement projects (CIP) completed Total number of inspections (includes multiple inspection totals for residential, commercial & CIP projects) Productivity Expenditure per inspection (includes multiple inspection totals for residential, commercial & CIP projects) FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target $771.65 $748.99 $969.26 $969.76 *686 acres of Town-owned washes The Height of Desert Living 191 Operating Budgets Engineering Division FY15-16 Proposed Budget Summary of Expenditures Engineering Description FY12-13 FY13-14 Actual Actual FY14-15 FY15-16 Revised Budget Proposed Budget General Fund Salaries-Full Time Overtime Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Wash Maintenance Dam Inspection And Maint Vehicle Maint/Repair Office Equip Maint/ Repair Telecommunications Gas & Oil Professional Fees Engineering Fees Printing Expense Advertising/Signage Contractual Services Bank/Merc Acct Fees Office Supplies Safety Supplies Operating Supplies Food & Beverage Supplies Program Materials Uniforms Postage & Delivery Small Tools Software Hardware Peripherals ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Engineering 192 $ $ 222,297 318 3,090 3,299 446 30,525 1,862 254 475 24,490 650 5,188 1,801 95 141,626 13,400 672 349 1,551 2,068 2,555 184 154 300 19 125 357 641 706 46 901 87 766 1,060 462,357 $ $ 225,897 745 3,146 4,898 373 29,745 1,897 259 675 24,935 697 5,363 2,131 135 95 147,968 18,314 39 348 1,731 2,207 1,400 7,806 108 65 1,475 1,753 45 33 579 320 1,823 173 2,729 1,385 1,141 492,433 $ $ The Height of Desert Living 232,452 3,372 9,071 331 38,339 1,895 435 815 25,569 723 11,350 2,629 500 3,180 159,000 49,900 560 1,650 1,788 2,300 1,400 6,500 572 1,135 200 550 150 450 1,083 425 2,784 741 1,050 562,899 $ $ 237,632 3,447 6,210 220 33,945 1,978 284 873 26,139 776 5,600 2,729 3,580 560 1,788 2,300 1,400 15,000 322 50,000 1,500 2,785 200 825 150 450 2,555 425 2,840 741 1,060 97,479 505,793 Operating Budgets Facilities Division Facilities Division Service Delivery Plan The Facilities Division is dedicated to maintaining a safe and clean environment in Town-owned buildings for citizens and employees to enjoy. The Facilities Division maintains Town Hall, Community Center, Library/Museum, Fire Stations #1 and #2, Kiwanis Building and the Fountain Hills Theatre. Expenditures by Location FY12-13 Actual Location Town Hall Community Center Library/Museum Community Theater Kiwanis Building Physical Plant Fire Station #1 Fire Station #2 Total $ $ 179,084 155,505 135,858 17,668 3,171 46,762 23,768 12,185 574,001 FY13-14 Actual $ $ 169,944 164,255 134,477 5,004 9,544 44,146 53,661 19,482 600,513 FY14-15 Revised Budget $ 401,604 174,061 150,497 17,350 8,655 48,740 61,429 19,354 $ 881,690 FY15-16 Proposed Budget $ 274,356 186,575 162,165 6,529 7,346 48,116 48,257 19,417 $ 752,761 Variance Explanations: Town Hall: In FY14-15, the cost for HVAC controllers replacement, a one-time expense, were completed. Annual maintenance costs for the HVAC and chillers and EMS were reallocated to include a percentage share to the power plant. Also, utility expenses, including electricity and water, were reduced to be more in line with actual costs. Community Theater: Emergency repairs to the leaky roof included in FY14-15. Fire Station #1: In FY14-15, budget transfers were made to cover the cost of construction documents for a remodel as well as emergency generator repairs. Fire Station #1 6% Physical Plant 6% Community Theater 1% Kiwanis Building 1% Library/ Museum 17% Use of Funds - Facilities - By Location Where does the money go? Fire Station #2 3% Town Hall 36% Community Center 25% Total Proposed Budget = $752,761 The Height of Desert Living 193 Operating Budgets Facilities Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Maintenance and Repair Utilities Contractual Services Supplies Equipment Damages/Vandalism Internal Service Transfers Total $ $ 116,766 8,154 20,972 273 195,736 179,386 11,196 24,233 14,515 2,770 574,001 FY13-14 Actual $ $ 109,711 9,745 20,101 8,680 180,169 168,825 52,720 26,612 19,059 4,891 600,513 FY14-15 Revised Budget $ 120,694 13,480 28,790 255,612 209,693 50,724 42,520 8,015 250 8,140 143,772 $ 881,690 FY15-16 Proposed Budget $ 122,699 10,922 29,933 495 188,216 189,478 76,120 39,600 5,035 250 8,298 81,715 $ 752,761 Variance Explanations: Maintenance and Repair: In FY14-15, the cost for HVAC controllers replacement, a one-time expense, were completed. Annual maintenance costs for the HVAC and chillers and EMS were reallocated to include a percentage share to the power plant. Also, utility expenses, including electricity and water, were reduced to be more in line with actual costs. Contractual Services: Additional weeknight cleaning services for the Community Center were included in FY15-16. Increases were also estimated for landscaping costs due to need to go out to bid for a new landscaping contract. Transfers: Amount of funding to the Facilities Replacement Fund was reduced. Contractual Services 10% Utilities 25% Use of Funds - Facilities - By Category Supplies Where does the money go? 5% Equipment 1% Internal Service 1% Wages 17% Maintenance and Repair 25% Total Proposed Budget = $752,761 194 The Height of Desert Living Transfers 11% Employment Taxes Benefits 1% 4% Operating Budgets Facilities Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of maintenance requests resolved within 24 hours 80% 79% 80% 80% Percentage of maintenance requests resolved within 48 hours 94% 92% 92% 92% Percentage of trade related work orders completed in house versus contracts 70% 70% 70% 70% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 121,487 122,283 122,283 122,283 23,500 23,500 23,500 23,500 1,625 1,625 1,625 1,500 1.25 1.25 1.25 1.30 Community Center custodial staff .10 .10 .10 .15 Library/Museum custodial staff .40 .40 .40 .40 Town Hall custodial staff .75 .75 .75 .75 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target $1.82 $1.73 $2.21 $2.02 Quality Square footage of buildings maintained by staff Square footage of buildings cleaned by staff Number of annual maintenance requests Number of custodial staff Productivity Civic Center utility costs per square foot (water, sewer, electric – includes parking lot lighting and landscape irrigation) The Height of Desert Living 195 Operating Budgets Facilities Division FY15-16 Proposed Budget Summary of Expenditures Facilities Description General Fund Salaries-Full Time Salaries-Part Time Overtime FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Building Main/Repair HVAC Repair Plumbing Repair Electrical Repair/Maint Fire Protection Systems Grounds Maint/Repair Irrigation Repair Backflow Testing & Maintenance Equipment Maint/Repair Vehicle Maint/Repair Office Equip Maint/ Repair Other Maint/Repair Parking Lot Repair Striping Sidewalk/Pathway Repair Sign Repair & Replacement Painting Lighting Repair Electricity Expense Refuse/Recycling Telecommunications Water/Sewer Gas & Oil Professional Fees Instructor Fees Rentals & Leases Printing Expense Landscape Contracts Office Supplies 196 $ FY12-13 FY13-14 Actual Actual 75,801 40,261 704 2,516 1,686 3,439 512 11,439 681 100 153 8,378 221 144 129 91,621 41,776 2,123 2,729 10,068 1,502 5,154 138 7,695 22,954 2,009 7,967 148,445 2,351 771 26,513 1,307 11,196 141 $ 70,714 38,758 239 2,418 1,573 5,328 427 11,092 674 100 222 7,776 236 9 8,671 35,386 56,028 12,394 2,089 8,712 350 30 5,924 94 2,068 26,411 1,610 29,072 146,777 2,006 1,066 17,433 1,544 24,589 10 28,121 246 FY14-15 FY15-16 Revised Budget Proposed Budget $ The Height of Desert Living 78,720 41,974 2,602 1,753 8,800 325 18,819 692 96 277 8,661 245 88,593 114,435 11,844 4,955 10,485 405 1,185 10,680 800 400 1,325 2,400 1,345 5,435 1,325 174,655 1,703 1,500 29,585 2,250 21,406 400 130 28,788 175 $ 80,045 42,654 2,645 1,779 6,289 209 19,797 679 96 293 8,804 264 495 88,986 58,340 11,300 3,995 6,105 4,200 1,185 3,905 800 200 2,700 1,205 295 5,000 157,040 1,703 1,500 26,985 2,250 33,290 400 130 42,300 375 Operating Budgets Facilities Division FY15-16 Proposed Budget Summary of Expenditures Facilities Description General Fund-continued Cleaning/Janitorial Supplies Safety Supplies Operating Supplies Food & Beverage Supplies Uniforms Postage & Delivery Miscellaneous Expense Small Tools Software Peripherals Furniture/Appliances Equipment Damages/Vandalism ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Facilities $ $ FY12-13 FY13-14 Actual Actual 11,228 137 10,309 1,513 867 39 130 4,342 20 10,022 38 8 17 2,707 574,001 $ $ 8,773 765 14,189 1,574 1,040 25 371 6,200 12,488 11 8 1,790 14 3,068 600,513 The Height of Desert Living FY14-15 FY15-16 Revised Budget Proposed Budget $ $ 17,480 825 19,790 2,000 1,500 750 1,615 2,200 4,200 250 50 15 5,160 2,915 143,772 881,690 $ $ 14,150 670 20,905 2,000 1,500 490 2,200 2,345 250 50 10 5,263 2,975 81,715 752,761 197 Operating Budgets Mapping & Graphics Division Mapping & Graphics Division Service Delivery Plan The Mapping & Graphics Division is dedicated to providing excellent customer service in a professional and timely manner. The Division is responsible for providing internal and external customers with maps, graphic information, and research. Expenditures by Program Program Name Mapping & Graphics Total FY12-13 Actual $ $ FY13-14 Actual 86,156 86,156 $ $ 72,239 72,239 FY14-15 Revised Budget $ $ 76,812 76,812 FY15-16 Proposed Budget $ $ 70,565 70,565 Use of Funds - Mapping & Graphics - By Program Where does the money go? Mapping & Graphics 100% Total Proposed Budget = $70,565 Expenditures by Category Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Internal Service Total 198 FY12-13 Actual $ $ 47,860 998 13,893 853 4,421 4,493 13,319 319 86,156 FY13-14 Actual $ $ 48,137 1,041 13,544 2,015 21 770 2,006 3,352 1,061 292 72,239 FY14-15 Revised Budget $ $ The Height of Desert Living 48,211 1,235 15,266 1,150 2,500 4,500 3,500 450 76,812 FY15-16 Proposed Budget $ $ 44,182 991 12,542 1,000 2,500 5,500 3,500 350 70,565 Operating Budgets Mapping & Graphics Division Use of Funds - Mapping & Graphics - By Category Where does the money go? Maintenance and Repair 4% Contractual Services 8% Supplies 5% Education and Training 1% Wages 63% Benefits 18% Employment Taxes 1% Total Proposed Budget = $70,565 Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 95% 95% 95% 95% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of internal customer requests processed Number of aerial site plans completed 200 280 250 250 75 65 75 75 Number of external customer requests processed 50 110 75 75 100 80 80 80 eFountain work order survey satisfaction rating Quality GIS database maintenance in hours The Height of Desert Living 199 Operating Budgets Mapping & Graphics Division FY15-16 Proposed Budget Summary of Expenditures Mapping & Graphics FY12-13 Actual Description General Fund Salaries-Full Time Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Equipment Maint/Repair Office Equip Maint/ Repair Professional Fees Printing Expense Office Supplies Hardware Equipment ISF-Copier Charges ISF-Motor Pool Charges ISF-Telecom Charges Total Mapping & Graphics 200 $ $ 47,859 687 187 124 7,776 563 49 104 5,263 140 852 4,421 4,493 5,636 7,683 11 46 262 86,156 FY13-14 Actual $ $ 48,137 691 255 95 7,376 530 50 145 5,295 148 2,015 21 770 2,006 3,352 1,061 12 40 240 72,239 FY14-15 FY15-16 Revised Budget Proposed Budget $ $ The Height of Desert Living 48,211 700 449 86 9,061 531 49 169 5,303 153 1,000 150 2,500 4,500 3,500 120 100 230 76,812 $ $ 44,182 641 301 49 6,901 426 44 162 4,861 148 1,000 2,500 5,500 3,500 20 100 230 70,565 Operating Budgets Planning Division Planning Division Service Delivery Plan The Planning Division is dedicated to enhancing the quality of life in Fountain Hills through innovative, proven planning techniques, and providing excellent customer service in a professional and timely manner. The Division implements land use planning related goals, policies and programs as approved by the Town Council. The Division processes applications for zoning interpretations and verifications, preliminary and final sub-division plats, variances from the requirements of the Zoning Ordinance, Temporary Use Permits, Special Use Permits, Concept Plans (site plans), signs and amendments to the General Plan and Area Specific Plans. The Division also processes amendments to the Town’s regulations, the Zoning Ordinance, Sub-Division Ordinance and Town Code. Environmental Service provides regulatory compliance oversight to Fountain Hills’ operations and facilities. Environmental Service is also responsible for coordinating recycling programs, energy efficiency activities to help promote and implement sustainable activities within the Town. This Division also maintains regulatory compliance permits for the Town. Program Name Current Planning Environmental Service Long Range Planning Total FY12-13 Actual $ 94,363 29,398 25,972 149,733 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget 97,300 106,782 32,611 35,214 26,790 29,315 $ 156,701 $ 171,311 FY15-16 Proposed Budget 107,623 30,747 29,278 $ 167,648 Use of Funds - Planning - By Program Where does the money go? Environmental Service 18% Long Range Planning 17% Current Planning 65% Total Proposed Budget = $167,648 The Height of Desert Living 201 Operating Budgets Planning Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Total $ $ 112,153 2,636 26,561 2,957 61 779 1,290 3,296 149,733 FY13-14 Actual $ $ 114,143 3,921 26,774 5,237 108 185 1,724 2,393 232 1,984 156,701 FY14-15 Revised Budget $ 117,146 6,240 28,574 5,953 1,940 1,044 780 3,322 3,075 100 3,137 $ 171,311 FY15-16 Proposed Budget $ 111,604 4,428 26,781 10,413 1,940 882 1,164 4,122 3,637 100 2,577 $ 167,648 Use of Funds - Planning - By Category Where does the money go? Wages 66% Benefits 16% Internal Service 2% Supplies 2% Contractual Services 2% 202 Employment Taxes 3% Maintenance and Repair 1% Education and Training 1% Total Proposed Budget = $167,648 The Height of Desert Living Dues & Memberships 6% Operating Budgets Planning Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 100% 100% 100% 100% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of temporary use permits completed 9 2 5 N/A Number of ordinance/code changes processed Number of zoning cases 4 4 5 4 20 15 12 8 8 8 8 12 Number of A-frame sign permits 50 50 65 80 Number of paper shredding events held* 2* 2* 2* 2* Number of recycling events held 2 1 1* 1* CFL/florescent bulb recycling 0 0 2* 2* Percentage of first reviews of plans completed within the established Department turnaround time Quality Number of concept plans reviewed *Funded by the Fountain Hills Library Association. The Height of Desert Living 203 Operating Budgets Planning Division FY15-16 Proposed Budget Summary of Expenditures Planning Description General Fund Salaries-Full Time Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Meetings & Conferences Equipment Maint/Repair Vehicle Maint/Repair Office Equip Maint/ Repair Telecommunications Gas & Oil Printing Expense Advertising/Signage Bank/Merc Acct Fees Office Supplies Program Materials Uniforms Postage & Delivery Small Tools Hardware ISF-Copier Charges ISF-Mail Service Charges ISF-Motor Pool Charges ISF-Telecom Charges Total Planning 204 FY12-13 Actual $ $ 112,151 1,614 761 261 12,762 776 105 239 12,350 329 68 2,890 61 66 714 432 858 2,386 124 132 654 149,733 FY13-14 Actual $ $ 114,143 1,633 2,084 204 12,629 783 108 340 12,561 352 2,328 2,910 108 185 941 783 1,403 842 127 20 232 951 133 132 769 156,701 FY14-15 FY15-16 Revised Budget Proposed Budget $ $ The Height of Desert Living 117,146 1,698 4,360 182 14,012 796 106 411 12,884 365 1,250 4,703 1,940 800 82 162 180 600 822 2,500 2,150 925 100 2,095 400 57 585 171,311 $ $ 111,604 1,618 2,700 110 12,903 726 99 410 12,277 366 9,710 703 1,940 800 82 564 600 822 2,500 800 2,712 925 100 1,535 400 57 585 167,648 Operating Budgets Community Services Community Services The Height of Desert Living 205 Operating Budgets Community Services Note: Numbers in parentheses represent full-time equivalents (FTE). 206 The Height of Desert Living Operating Budgets Community Services COMMUNITY SERVICES Mission Statement The mission of the Community Services Department is to provide exceptional customer service to enhance the quality of life by providing and maintaining safe, available, and accessible parks and facilities, recreation programs, events, and services that will meet the intellectual, social, cultural, and leisure needs of all residents. Department Overview Management and operations of Parks, Recreation, Community Center, Senior Services, McDowell Mountain Preserve, Desert Botanical Garden, a growing public trails system, public art, tourism, and the Avenue of the Fountains Plaza. Division Recreation Parks Community Center Operations Senior Services Total FY12-13 Actual $ 444,749 935,176 400,664 206,878 $ 1,987,467 Expenditures by Division FY13-14 FY14-15 Actual Revised Budget $ 532,018 $ 585,347 947,624 1,096,043 433,194 457,104 208,024 230,025 $ 2,120,860 $ 2,368,519 FY15-16 Proposed Budget $ 614,267 1,186,638 227,823 231,846 $ 2,260,574 Variance Explanations: Community Center Operations: The decrease is attributable to the elimination of the transfer to debt service for FY15-16. The excise tax collected for the repayment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Use of Funds - Community Services - By Division Where does the money go? Community Center Operations 10% Parks 53% Recreation 27% Senior Services 10% Total Proposed Budget = $2,260,574 The Height of Desert Living 207 Operating Budgets Community Services Expenditures by Program FY12-13 Actual Program Name Administration Amenities Art & Culture Boards & Commissions Community Events Event Planning Field Prep/Maintenance Fountain Home Delivered Meals Landscape Maintenance Open Space Operations Senior Membership Social/Community Services Special Events Special Interest Programs Sports Activities Youth & Teen Programs Total $ 554,839 218,515 7,767 43,473 99,135 54,013 152,826 188,860 74,521 176,540 31,762 88,147 80,550 66,363 27,364 26,890 56,901 39,001 $ 1,987,467 FY13-14 Actual $ 546,422 190,310 48,127 56,217 94,842 61,195 170,384 223,119 60,983 162,852 31,494 115,620 86,956 70,459 27,073 24,407 55,629 94,771 $ 2,120,860 FY14-15 Revised Budget $ 561,091 239,748 42,021 60,627 109,330 60,394 187,280 223,665 65,266 228,117 39,581 137,406 99,108 78,795 25,864 41,725 78,519 89,982 $ 2,368,519 FY15-16 Proposed Budget $ 392,508 327,974 41,453 48,691 114,580 57,862 181,643 220,871 73,522 236,488 29,058 116,568 105,841 82,514 26,769 39,850 73,851 90,531 $ 2,260,574 Variance Explanations: Administration: The decrease is attributable to the elimination of the transfer to debt service for FY15-16. The excise tax collected for the repayment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Amenities: The increase is due to the addition of the new Avenue of the Fountains Plaza in the Park’s budget. Use of Funds - Community Services - By Program Boards & Where does the money go? Commissions Home Delivered Field CommunityEvent Planning Administration 2% Meals Prep/Maintenan Events 3% 17% Amenities Art & Culture 3% ce 2% 5% 15% 8% Fountain 10% Landscape Maintenance 10% Youth & Teen Operations Programs Sports Activities Social/Communit Senior 5% Special Interest 4% 3% Services Programs Note: Programs that account for 1% of the total arey not shownMembership on the chart. 4% 2% 5% Total Proposed Budget = $2,260,574 208 The Height of Desert Living Operating Budgets Community Services Variance Explanations (cont.): Open Space: Due to the addition of the new Avenue of the Fountains Plaza in the Parks budget, there were personnel allocation changes that affected the program costs. Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Damages/Vandalism Internal Service Transfers Total $ 822,745 39,670 171,062 5,976 5,704 132,347 282,686 185,585 105,585 4,557 6,540 29,806 195,204 $ 1,987,467 FY13-14 Actual $ 824,172 44,449 165,368 4,940 9,138 141,825 280,071 279,706 116,243 20,296 1,080 40,072 193,500 $ 2,120,860 FY14-15 Revised Budget $ 847,675 61,121 193,061 5,101 12,050 168,957 318,061 369,825 135,645 19,870 2,100 41,553 193,500 $ 2,368,519 FY15-16 Proposed Budget $ 860,753 51,352 200,023 4,642 11,655 205,518 342,528 393,041 130,564 10,600 2,100 47,798 $ 2,260,574 Variance Explanations: Maintenance and Repair: The increase is due to the addition of the new Avenue of the Fountains Plaza in the Park’s budget. Equipment: The annual cost for replacing the chairs at the Community Center had to be eliminated. Transfers: The annual transfer to debt service for FY15-16 was eliminated because the excise tax collected for the repayment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Use of Funds - Community Services - By Category Where does the money go? Contractual Services 17% Supplies 6% Utilities 15% Internal Service 2% Wages 39% Benefits 9% Maintenance and Repair 9% Education and Employment Training Taxes 1% 2% Total Proposed Budget = $2,260,574 The Height of Desert Living 209 Operating Budgets Community Services FY14-15 Department Accomplishments Initiative Strategic Value Provided over 4,000 meals under the Home Delivered Meals program P4-Public Safety, Health and Welfare Continued to partner with various travel companies for trips for seniors R1-Recreational opportunities and amenities Developed various Trail Programs/brochuresProfessionally printed R2-Recreational opportunities and amenities & EV5-Economic Vitality Completed Level 1 Background Checks - HDM P1-Public Safety, Health and Welfare Continued to Implement the Urban Trail Program R2-Recreational opportunities and amenities; Responsible for the Town’s tourism efforts R1, R2, R3-Recreational amenities opportunities and FY15-16 Objectives Initiative Strategic Value To increase, to the extent possible, both internal (Town) and external (Others) special events in the Community To continue to participate/ provide input to the Fountain Hills Coalition and the School Health Committee To again be designated as a Playful City USA—5th year C2-Civility-and R1, R2 R3Recreational Opportunities and Amenities TBD/General Fund P5-Public Safety, Health and Welfare $0 R1, R4-Recreational Opportunities and Amenities $0 Assumed the responsibility for the Town’s newly renovated Avenue of the Fountains Plaza R2-Recreational and amenities $80,000/General Fund 210 opportunities Estimated Cost/Funding Source The Height of Desert Living Operating Budgets Community Services The Height of Desert Living 211 Operating Budgets Community Services FY15-16 Proposed Budget Summary of Expenditures Community Services Description General Fund Salaries-Full Time Salaries-Part Time Hourly Wages-Temp Overtime FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Building Main/Repair HVAC Repair Plumbing Repair Electrical Repair/Maint Fire Protection Systems Grounds Maint/Repair Irrigation Repair Backflow Testing & Maintenance Equipment Maint/Repair Vehicle Maint/Repair Office Equip Maint/ Repair Other Maint/Repair Art Maint/Repair/Install Parking Lot Repair Striping Sidewalk/Pathway Repair Sign Repair & Replacement Painting Lighting Repair Electricity Expense Refuse/Recycling Telecommunications Water/Sewer Gas & Oil Professional Fees Instructor Fees Rentals & Leases Printing Expense 212 $ FY12-13 FY13-14 Actual Actual 665,672 154,729 2,344 9,718 11,718 13,793 4,440 85,705 7,652 1,010 1,505 73,260 1,930 1,508 4,468 1,350 4,354 970 1,352 4,533 479 15,773 14,381 1,175 17,839 5,793 2,968 17,023 4,715 33,411 220 18 2,520 658 8,518 211,357 6,375 7,156 44,342 13,458 19,438 9,420 32,672 583 $ 654,805 168,884 484 10,533 11,748 18,670 3,498 80,901 7,747 956 1,828 71,990 1,946 2,394 2,545 2,267 6,871 1,102 1,018 3,940 8,758 2,712 6,098 15,836 70 59,088 4,388 1,792 10,865 9,525 820 1,765 1,583 676 11,789 211,224 5,955 6,900 41,868 14,124 17,610 8,267 32,914 4,535 FY14-15 FY15-16 Revised Budget Proposed Budget $ The Height of Desert Living 651,058 196,617 11,766 12,199 34,888 2,268 107,435 8,344 1,365 2,272 71,617 2,028 2,140 2,961 4,500 7,550 850 4,350 2,750 5,450 1,200 10,300 12,898 2,500 39,642 11,099 600 36,400 8,500 1,900 1,550 2,600 4,767 21,600 235,560 6,020 6,808 55,221 14,452 35,055 21,084 33,903 6,740 $ 656,237 91,395 111,121 2,000 12,454 12,437 24,997 1,464 115,371 6,919 1,006 2,405 72,181 2,141 1,710 2,932 11,655 1,000 1,400 2,650 5,750 1,200 22,300 13,950 3,690 79,590 13,300 1,080 22,200 7,500 2,380 1,600 5,825 1,803 18,300 243,540 6,080 7,492 70,604 14,812 24,905 18,404 37,791 5,320 Operating Budgets Community Services FY15-16 Proposed Budget Summary of Expenditures Community Services Description General Fund-continued Advertising/Signage Contractual Services Constituent Communication Bank/Merc Acct Fees Community Contracts/Events Landscape Contracts ActiveNet Fees Office Supplies Cleaning/Janitorial Supplies Safety Supplies Operating Supplies Food & Beverage Supplies Program Materials Uniforms Postage & Delivery Miscellaneous Expense Small Tools Hardware Peripherals Furniture/Appliances Equipment Damages/Vandalism ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Community Services $ $ FY12-13 FY13-14 Actual Actual 3,228 63,278 4,748 48,803 3,416 4,768 11,923 1,403 51,228 3,197 28,662 4,170 233 3,814 743 6,540 5,754 423 15,200 136 8,293 195,204 1,987,467 $ $ 7,151 45,804 4,016 99,120 53,079 7,211 9,391 11,335 810 65,939 2,397 23,703 2,460 83 125 3,443 969 421 13,224 2,239 1,080 6,526 743 26,022 22 6,758 193,500 2,120,860 The Height of Desert Living FY14-15 FY15-16 Revised Budget Proposed Budget $ $ 4,710 47,735 31,400 11,989 79,296 86,739 11,175 8,400 12,353 1,100 75,729 2,345 32,135 3,583 8,670 11,200 2,100 7,726 592 26,875 6,360 193,500 2,368,519 $ $ 5,470 57,520 32,900 9,950 74,176 116,020 10,585 7,750 12,353 1,100 72,683 1,870 30,315 3,593 900 10,600 2,100 11,160 453 29,691 6,494 2,260,574 213 Operating Budgets Community Center Division Community Center Division Service Delivery Plan The Community Center strives to enhance the quality of life of Fountain Hills residents by providing and maintaining a safe, available, and accessible facility that will meet the needs of all residents. FY12-13 Actual Program Name Administration Boards & Commissions Event Planning Operations Total $ $ 246,317 12,187 54,013 88,147 400,664 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 244,233 $ 246,451 12,146 12,853 61,195 60,394 115,620 137,406 $ 433,194 $ 457,104 FY15-16 Proposed Budget $ 53,393 57,862 116,568 $ 227,823 Variance Explanations: Administration: The decrease is attributable to the elimination of the transfer to debt service for FY15-16. The excise tax collected for the repayment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Boards & Commissions: Due to combining three of the commissions into one called Community Services Advisory Commission (CSAC) on August 7, 2014, the budget were combined and the program costs were eliminated in this division. Use of Funds - Community Center - By Program Where does the money go? Event Planning 52% Administration 48% Total Proposed Budget = $227,823 214 The Height of Desert Living Operating Budgets Community Center Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Transfers Total $ $ 152,928 7,466 30,657 367 199 2,968 1,190 4,963 2,312 4,114 193,500 400,664 FY13-14 Actual $ $ 164,593 9,624 30,264 1,270 268 1,751 1,387 9,463 2,615 14,930 3,529 193,500 433,194 FY14-15 Revised Budget $ 163,500 13,021 46,061 608 600 1,020 16,944 3,950 14,850 3,050 193,500 $ 457,104 FY15-16 Proposed Budget $ 156,129 10,664 29,097 870 1,080 1,320 18,314 3,650 2,950 3,749 $ 227,823 Variance Explanations: Benefits: The decrease is a result of changes in coverage for an employee. Equipment: The annual cost for replacing the chairs at the Community Center had to be eliminated. Transfers: The annual transfer to debt service for FY15-16 was eliminated because the excise tax collected for the repayment of the MPC Bonds will cover the debt service payments in FY15-16, but the transfer will again be required in future years. Internal Service 2% Equipment 1% Use of Funds - Community Center - By Category Where does the money go? Wages 68% Contractual Services 8% Supplies 2% Utilities 1% Benefits 13% Employment Taxes 5% Total Proposed Budget = $227,823 The Height of Desert Living 215 Operating Budgets Community Center Division Activities/Results Performance Measures To attain a high overall satisfaction rating (good or better) with quality on rental evaluations To achieve a high return rate on rental surveys FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target N/A N/A Good Good N/A N/A 50% 50% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 3,200 3,220 3,250 3,275 67,000 69,400 72,000 75,000 875 875 884 884 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target $10.14 $11.34 $11.75 $10.75 Quality Number of bookings Number of patrons served Number of hours worked by volunteer staff in support of facility operations Productivity Net operating costs of facility per capita1 1 Population for FY12-13 - FY15-16 is based on the 2010 U.S. Census. 216 The Height of Desert Living Operating Budgets Community Center Division FY15-16 Proposed Budget Summary of Expenditures Community Center FY12-13 Actual Description FY13-14 Actual FY14-15 FY15-16 Revised Budget Proposed Budget General Fund Salaries-Full Time Salaries-Part Time Hourly Wages-Temp Overtime FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Meetings & Conferences Office Equip Maint/ Repair Sign Repair & Replacement Telecommunications Professional Fees Rentals & Leases Printing Expense Advertising/Signage Constituent Communication Bank/Merc Acct Fees ActiveNet Fees Office Supplies Operating Supplies Food & Beverage Supplies Program Materials Uniforms Postage & Delivery Small Tools Hardware Peripherals Furniture/Appliances Equipment Maint/Repair ISF-Copier Charges ISF-Mail Service Charges ISF-Telecom Charges Transfer Out Total Community Center $ $ 105,968 $ 46,899 61 2,908 2,204 1,520 834 16,981 1,305 174 229 11,656 310 329 38 199 2,968 1,190 3,124 1,837 2 461 376 1,128 359 (10) 623 14 3,477 193,500 400,664 $ 112,449 52,145 3,233 2,374 3,220 796 15,909 1,216 169 291 12,362 318 1,178 92 268 1,751 1,387 1,689 455 5,819 1,166 334 913 188 380 652 482 808 969 317 11,304 1,531 913 13 2,603 193,500 433,194 The Height of Desert Living $ $ 107,618 55,882 3,464 2,371 6,713 473 31,854 1,460 198 376 11,839 334 350 258 600 1,020 300 3,120 1,630 4,250 1,800 4,911 933 750 1,000 550 1,000 650 3,650 11,200 680 40 2,330 193,500 457,104 $ $ 99,822 14,359 41,948 3,427 2,250 4,696 291 16,352 911 161 366 10,981 326 600 270 1,080 1,320 300 3,120 1,130 4,920 3,000 4,911 933 450 1,000 550 1,000 650 2,950 1,370 10 2,369 227,823 217 Operating Budgets Parks Division Parks Division Service Delivery Plan The Parks Division staff is dedicated to providing safe, clean and green parks that will meet the intellectual, social, cultural, and leisure needs of all park patrons. The Town’s park system has been developed to enhance the quality of life of Fountain Hills residents with hiking trails and park facilities for Youth and Adult Sports Programs, Youth and Teen Programs, Special Events, and Facility Rentals. Each year, our experienced staff works to meet the goals through efficient park maintenance and operations methods. Expenditures by Location FY12-13 Actual Location Name Fountain Park Golden Eagle Park Four Peaks Park Desert Vista Park Trails Avenue of the Fountains Total $ $ 383,784 304,664 120,065 94,902 31,761 935,176 FY13-14 Actual $ $ 411,288 296,590 115,257 92,995 31,494 947,624 FY14-15 Revised Budget $ 452,480 342,047 147,927 114,008 39,581 $ 1,096,043 FY15-16 Proposed Budget $ 442,267 374,238 140,963 113,291 29,058 86,821 $ 1,186,638 Variance Explanations: Trails: The decrease is from personnel allocation changes that affected the program costs. Avenue of the Fountains: The increase is for the expense of maintaining the new Plaza, which formerly was maintained by Development Services. Trails 2% Desert Vista Park 10% Uses of Funds - Parks - By Location Where the Money Goes Avenue of the Fountains 7% Fountain Park 37% Four Peaks Park 12% Golden Eagle Park 32% Total Proposed Budget = $1,186,638 218 The Height of Desert Living Operating Budgets Parks Division Expenditures by Program FY12-13 Actual Program Name Administration Amenities Field Prep/Maintenance Fountain Landscape Maintenance Open Space Total $ $ 166,674 218,515 152,826 188,860 176,540 31,761 935,176 FY13-14 Actual $ $ 169,465 190,310 170,384 223,119 162,852 31,494 947,624 FY14-15 Revised Budget $ 177,652 239,748 187,280 223,665 228,117 39,581 $ 1,096,043 FY15-16 Proposed Budget $ 190,604 327,974 181,643 220,871 236,488 29,058 $ 1,186,638 Variance Explanations: Amenities: The increase is due to the addition of the new Avenue of the Fountains Plaza. Open Space: The decrease is from personnel allocation changes that affected the program costs. Landscape Maintenance 20% Uses of Funds - Parks - By Program Where the Money Goes Open Space 2% Administration 16% Fountain 19% Amenities 28% Field Prep/ Maintenance 18% Total Proposed Budget = $1,186,638 The Height of Desert Living 219 Operating Budgets Parks Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Damages/Vandalism Internal Service Transfers Total $ $ 287,888 12,853 75,552 740 1,138 122,917 279,370 61,867 66,508 3,717 6,540 14,382 1,704 935,176 FY13-14 Actual $ $ 271,388 13,538 73,369 840 2,299 130,250 276,638 73,761 76,535 3,472 1,067 24,467 947,624 FY14-15 Revised Budget $ 278,983 20,446 81,271 1,780 2,300 159,307 314,773 115,064 89,084 5,020 2,100 25,915 $ 1,096,043 FY15-16 Proposed Budget $ 280,594 15,450 92,257 1,035 3,905 194,388 338,520 136,122 86,420 7,650 2,100 28,197 $ 1,186,638 Variance Explanations: Maintenance and Repair: The increase is due to the addition of the new Avenue of the Fountains Plaza and the costs associated with annual upkeep of all the facilities and landscaping. Uses of Funds - Parks - By Category Where the Money Goes Equipment 1% Internal Service 2% Supplies 7% Wages 25% Contractual Services 11% Utilities 29% Total Proposed Budget = $1,186,638 220 The Height of Desert Living Employment Taxes 1% Benefits 8% Maintenance and Repair 16% Operating Budgets Parks Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Maintain a high overall satisfaction rating (good or better) of maintenance/operations Number of Special Events hosted in parks Good Good Good Good 23 25 30 30 Appearance/availability Good Good Good Good FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Restroom serviced and cleaned 365 days 365 days 365 days 365 days Ramadas serviced and cleaned 365 365 365 365 Trails maintained and ready for use daily 365 365 365 365 Trailhead promotions with brochures, maps and Town website 365 365 365 365 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 2,500 2,500 2,500 2,550 Department hosted special events 286/ $14,457 10 300/ $19,915 10 300/ $18,550 10 320/ $17,670 10 Fountain Hills Hiking Trail visitors 1000+ 1000+ 1000+ 1000+ Quality Productivity Park bookings Park rentals/revenue      Fountain Hills Park Statistics: 116 Acres of Developed Parks 740 Acres of Mountain Preserve Park 8 Acres of Botanical Garden Preserve 59.2 Acres of Lake Overlook Trail Preserve 10.43 Miles of Trails The Height of Desert Living 221 Operating Budgets Parks Division FY15-16 Proposed Budget Summary of Expenditures Parks Description General Fund Salaries-Full Time Overtime Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Building Main/Repair HVAC Repair Plumbing Repair Electrical Repair/Maint Fire Protection Systems Grounds Maint/Repair Irrigation Repair Backflow Testing & Maintenance Equipment Maint/Repair Vehicle Maint/Repair Other Maint/Repair Parking Lot Repair Striping Sidewalk/Pathway Repair Sign Repair & Replacement Painting Lighting Repair Electricity Expense Refuse/Recycling Telecommunications Water/Sewer Gas & Oil Professional Fees Rentals & Leases Printing Expense Bank/Merc Acct Fees Landscape Contracts 222 $ FY12-13 FY13-14 Actual Actual 287,725 163 4,101 7,654 1,097 38,373 3,515 507 686 31,648 824 390 350 790 348 970 1,352 4,533 479 15,773 14,381 1,175 17,839 5,358 17,023 33,411 220 18 1,208 658 8,518 211,357 6,375 4,160 44,342 13,137 9,538 2,967 241 48,803 $ 270,929 459 3,874 8,901 762 37,902 3,502 480 811 29,832 843 590 250 2,079 220 1,102 1,018 3,940 8,758 2,712 6,098 15,836 70 59,088 4,261 10,865 820 1,765 1,452 676 11,789 211,224 5,955 3,868 41,868 13,723 7,700 9,917 1,986 550 53,079 FY14-15 FY15-16 Revised Budget Proposed Budget $ The Height of Desert Living 278,983 4,052 15,725 669 44,340 3,548 850 972 30,690 871 1,140 640 1,800 500 850 4,350 2,750 5,450 1,200 10,300 12,898 2,500 39,642 10,599 36,400 1,900 1,550 2,550 4,767 21,600 235,560 6,020 4,120 55,221 13,852 18,000 6,780 2,300 551 86,738 $ 278,594 2,000 4,039 10,982 429 56,387 2,879 416 1,022 30,642 911 440 595 3,905 1,000 1,400 2,650 5,750 1,200 22,300 13,950 3,690 79,590 12,800 20,200 2,380 1,600 5,775 1,804 18,300 243,540 6,080 4,084 70,604 14,212 9,200 7,380 2,300 551 116,020 Operating Budgets Parks Division FY15-16 Proposed Budget Summary of Expenditures Parks Description General Fund-continued ActiveNet Fees Office Supplies Cleaning/Janitorial Supplies Safety Supplies Operating Supplies Food & Beverage Supplies Program Materials Uniforms Postage & Delivery Small Tools Furniture/Appliances Equipment Damages/Vandalism ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Telecom Charges Transfer Out Total Parks $ $ FY12-13 FY13-14 Actual Actual 317 15 11,923 1,403 49,199 1,921 1,823 225 3,717 6,540 1,136 2 12,375 869 1,704 935,176 $ $ 529 11,335 810 62,926 1,464 2,546 307 620 1,067 360 5 23,141 960 947,624 The Height of Desert Living FY14-15 FY15-16 Revised Budget Proposed Budget $ $ 695 200 12,153 1,100 71,683 120 1,700 2,128 5,020 2,100 1,026 28 23,937 925 1,096,043 $ $ 671 200 12,153 1,100 69,383 119 1,350 2,114 7,650 2,100 580 9 26,693 915 1,186,638 223 Operating Budgets Parks Division 224 The Height of Desert Living Operating Budgets Recreation Division Recreation Division Service Delivery Plan The Recreation Division strives to enhance the quality of life of Fountain Hills residents by providing recreation services that will meet the intellectual, social, cultural, and leisure needs of all residents. Program activities include: Special Interest Classes, Youth and Adult Sports Programs, Youth and Teen Programs, Special Events, and Facility Rentals. FY12-13 Actual Program Name Administration Art & Culture Boards & Commissions Community Events Social/Community Service Special Events Special Interest Programs Sports Activities Youth & Teen Programs Total $ $ 90,756 7,767 30,571 99,136 66,363 27,364 26,890 56,901 39,001 444,749 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 87,388 $ 88,306 48,127 42,021 29,322 30,805 94,842 109,330 70,459 78,795 27,073 25,864 24,407 41,725 55,629 78,519 94,771 89,982 $ 532,018 $ 585,347 FY15-16 Proposed Budget $ 96,028 41,453 48,691 114,580 82,514 26,769 39,850 73,851 90,531 $ 614,267 Variance Explanations: Boards & Commissions: Due to combining three of the commissions into one called Community Services Advisory Commission (CSAC) on August 7, 2014, there were personnel allocation changes that affected the program costs. Sports Activities 12% Use of Funds - Recreation - By Program Where does the money go? Youth & Teen Programs 13% Social/ Community Service 14% Administration 16% Community Events 19% Special Interest Special Events Programs 4% 6% Art & Culture 7% Boards & Commissions 8% Total Proposed Budget = $614,267 The Height of Desert Living 225 Operating Budgets Recreation Division Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Damages/Vandalism Internal Service Total $ $ 256,169 12,447 52,487 4,573 4,367 6,450 1,818 64,946 32,549 731 8,212 444,749 FY13-14 Actual $ $ 252,513 14,165 48,792 1,968 6,535 9,824 1,709 157,189 30,137 90 13 9,083 532,018 FY14-15 Revised Budget $ 256,073 19,106 51,689 2,413 9,750 9,000 1,908 189,609 36,290 9,509 $ 585,347 FY15-16 Proposed Budget $ 277,991 17,284 66,586 2,417 7,750 10,000 1,908 184,949 34,844 10,538 $ 614,267 Variance Explanations: Benefits: The increase is a result of changes in coverage for several employees. Contractual Services 30% Use of Funds - Recreation - By Category Where does the money go? Supplies 6% Internal Service 2% Maintenance and Repair 2% Utilities Education and Training 1% Dues & Memberships 226 Wages 45% Benefits 11% Employment Taxes 3% Total Proposed Budget = $614,267 The Height of Desert Living Operating Budgets Recreation Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target To attain a high overall satisfaction rating (good or better) with the quality of Town recreation programs on program evaluations N/A 80% 80% 80% To achieve a high return rate on recreation program surveys N/A 25% 30% 35% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 1,641 2,234 2,350 2,450 585 602 600 600 1,000 1,000 1,000 1,000 1,500 1,500 1,761 1,800 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target $16.37 $22.06 $22.57 $22.74 Quality Number of individual program participants1 Number of team sports program participants Number of hours worked by volunteer staff in support of recreation activities Number of Youth Sports, Boys and Girls Club and School District Facility Bookings Productivity Net operating costs of recreation programs per capita2 1 2 Does not include participation at special events, drop-in teen programs, or Boys and Girls Club partnerships. Populations for FY12-13—FY15-16 are based on the 2010 U.S. Census. The Height of Desert Living 227 Operating Budgets Recreation Division FY15-16 Proposed Budget Summary of Expenditures Recreation Description FY12-13 FY13-14 Actual Actual FY14-15 FY15-16 Revised Budget Proposed Budget General Fund Salaries-Full Time Salaries-Part Time Hourly Wages-Temp Overtime FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Vehicle Maint/Repair Office Equip Maint/ Repair Other Maint/Repair Art Maint/Repair/Install Sign Repair & Replacement Telecommunications Gas & Oil Professional Fees Instructor Fees Rentals & Leases Printing Expense Advertising/Signage Contractual Services Constituent Communication Bank/Merc Acct Fees Community Contracts/Events ActiveNet Fees Office Supplies Cleaning/Janitorial Supplies Operating Supplies Food & Beverage Supplies Program Materials Uniforms Postage & Delivery Small Tools Peripherals Damages/Vandalism ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Recreation 228 $ $ 201,441 52,650 2,077 3,388 3,603 3,972 1,484 27,431 1,620 236 426 22,200 574 497 4,076 560 3,807 435 4,715 1,300 1,497 321 8,885 8,970 29,431 443 104 14,683 1,786 643 2,308 904 1,734 25,612 1,991 97 635 2,935 191 2,825 136 2,126 444,749 $ $ 194,206 58,282 25 3,662 3,547 5,672 1,284 24,356 1,832 215 508 21,334 548 330 1,638 152 6,383 127 41 9,525 131 1,308 401 8,810 7,817 21,137 2,045 1,332 12,540 1,835 99,120 2,552 6,335 337 403 22,501 514 46 90 13 4,101 478 2,881 22 1,602 532,018 $ $ The Height of Desert Living 185,681 70,392 3,939 3,615 10,850 702 27,674 2,140 227 648 20,423 577 350 2,063 2,700 7,050 500 8,500 1,308 600 15,905 20,484 23,775 2,600 300 13,750 25,700 2,868 79,296 4,931 5,300 200 550 29,435 805 4,650 320 2,939 1,600 585,347 $ $ 203,714 9,329 64,948 4,575 4,030 8,203 476 40,089 2,340 342 744 22,408 663 350 2,067 7,750 500 2,000 7,500 1,308 600 13,705 16,634 27,135 1,750 550 16,300 26,900 2,868 74,176 4,931 5,300 200 550 27,965 829 5,625 215 2,998 1,700 614,267 Operating Budgets Recreation Division The Height of Desert Living 229 Operating Budgets Senior Services Division Senior Services Division Service Delivery Plan Provide meeting space to members for programs and presentations. Coordinate meeting schedule with support groups and offer social services for the community. Deliver a quality noon-time meal to Town residents who require assistance in obtaining nutritional meals. Program Name Administration Boards & Commissions Home Delivered Meals Senior Memberships/Activities Total FY12-13 Actual $ $ 51,091 716 74,521 80,550 206,878 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 45,335 $ 48,682 14,750 16,969 60,983 65,266 86,956 99,108 $ 208,024 $ 230,025 FY15-16 Proposed Budget $ 52,483 73,522 105,841 $ 231,846 Variance Explanations: Boards & Commissions: Due to combining three of the commissions into one called Community Services Advisory Commission (CSAC) on August 7, 2014, the budget were combined and the program costs were eliminated in this division. Use of Funds - Senior Services- By Program Where does the money go? Administration 23% Senior Memberships/Ac tivities 45% Home Delivered Meals Total Proposed Budget = $231,846 230 The Height of Desert Living Operating Budgets Senior Services Division FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Total $ $ 125,761 6,905 12,367 295 12 308 53,809 4,215 108 3,098 206,878 FY13-14 Actual $ $ 135,678 7,122 12,943 862 36 338 39,294 6,956 1,803 2,992 208,024 FY14-15 Revised Budget $ 149,119 8,548 14,040 300 50 360 48,208 6,321 3,079 $ 230,025 FY15-16 Proposed Budget $ 146,039 7,954 12,083 320 50 780 53,656 5,650 5,314 $ 231,846 Use of Funds - Senior Services- By Category Where does the money go? Contractual Services 24% Supplies 2% Internal Service 2% Wages 64% Benefits 5% Employment Taxes 3% Total Proposed Budget = $231,846 The Height of Desert Living 231 Operating Budgets Senior Services Division Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Number of members 1,129 1,199 1,200 1,200 Maintain a high overall satisfaction rating (good or better) of meal quality Good Good Good Good FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 20,858 22,228 22,200 22,200 365 365 365 365 FY11-12 Actual FY12-13 Actual FY13-14 Estimate FY14-15 Target Number of senior programs offered 51 63 55 55 Number of special presentations offered 31 44 31 30 Number of socialization activities/special events offered Number of attendees at Activities EXPO 10 8 6 8 450 350 450 450 6,945 4,799 5,000 5,000 76 57 60 60 Quality Number of attendees to senior programs and presentations Number of days per year meals delivered Productivity Number of meals delivered annually Number of clients participating in HDM program 232 The Height of Desert Living Operating Budgets Senior Services Division FY15-16 Proposed Budget Summary of Expenditures Senior Services Description FY12-13 FY13-14 Actual Actual FY14-15 FY15-16 Revised Budget Proposed Budget General Fund Salaries-Full Time Salaries-Part Time Hourly Wages-Temp Overtime FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Sign Repair & Replacement Telecommunications Professional Fees Instructor Fees Rentals & Leases Printing Expense Advertising/Signage Contractual Services Constituent Communication Bank/Merc Acct Fees ActiveNet Fees Office Supplies Operating Supplies Food & Beverage Supplies Program Materials Postage & Delivery Miscellaneous Expense Hardware Peripherals Furniture/Appliances Equipment ISF-Copier Charges ISF-Mail Service Charges ISF-Telecom Charges $ Total Senior Services $ 70,538 55,180 43 3,423 1,810 646 1,025 2,919 1,212 93 164 7,756 223 292 4 12 308 1,015 450 273 139 48,594 884 2,454 1,984 1,126 1,087 18 108 1,060 216 1,822 206,878 $ $ 77,221 58,457 3,638 1,952 877 655 2,735 1,197 93 218 8,462 238 296 565 36 338 1,100 450 171 49 33,264 464 3,796 2,143 2,488 1,614 550 37 125 103 1,613 87 1,152 247 1,593 208,024 The Height of Desert Living $ $ 78,776 70,343 4,363 2,161 1,600 424 3,567 1,196 90 276 8,665 246 300 50 360 850 600 228 210 160 33,985 3,900 3,659 4,616 2,150 3,046 1,125 1,370 204 1,505 230,025 $ $ 74,107 67,707 4,225 4,452 2,118 1,116 268 2,543 789 87 273 8,150 241 320 50 780 1,700 1,770 156 140 41,220 3,000 1,620 4,050 1,800 2,300 650 900 3,585 219 1,510 231,846 233 Operating Budgets Law Enforcement Law Enforcement 234 The Height of Desert Living Operating Budgets Law Enforcement The Height of Desert Living 235 Operating Budgets Law Enforcement LAW ENFORCEMENT Mission Statement The Maricopa County Sheriff’s Office (MCSO) proudly provides contractual law enforcement services to the Town of Fountain Hills by enforcing State and local laws, selective Town Ordinances and deterring criminal activity. MCSO will protect life and property, investigate criminal activity, and will work in partnership with the Town Council, staff, community leaders, and residents to resolve issues and concerns. MCSO is dedicated to providing these services to the residents of Fountain Hills and the general public in a respectful, courteous, and professional manner and is supportive of the community-based policing principles. Additionally, all sworn personnel will meet and stay current with established State training as delineated by Arizona Peace Officer Standards and Training Board (AZ POST) and the Maricopa County Sheriff’s Office as a means of reducing liability. Department Overview The Maricopa County Sheriff’s Office is a fully integrated law enforcement agency committed to being the leader in establishing the standards for providing quality law enforcement, detention and support services to the citizens of Maricopa County and to other criminal justice agencies. Under the command of Captain David Letourneau, twenty deputies are assigned full-time to the Town of Fountain Hills. Of these, nineteen deputies in addition to four sergeants are assigned to patrol. One deputy is assigned to the Schools and Community Services Department to address quality of life issues, court security, and administrative duties. Additionally, there are three detectives assigned, one detective supervisor sergeant, one Commander (Captain), one Deputy Commander (Lieutenant), and one administrative assistant. Program Name Administration Animal Control Incarceration/Transport Patrol Total 236 FY12-13 Actual $ 23,731 37,880 66,434 2,762,382 $ 2,890,427 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 23,903 $ 23,005 37,705 39,825 56,302 67,500 2,946,797 3,249,300 $ 3,064,707 $ 3,379,630 The Height of Desert Living FY15-16 Proposed Budget $ 21,484 40,320 67,500 3,554,666 $ 3,683,970 Operating Budgets Law Enforcement Use of Funds - Law Enforcement - By Program Where does the money go? Administration 1% Animal Control 1% Patrol 96% Incarceration/ Transport 3% Total Proposed Budget = $3,683,970 Expenditures by Category Category Wages Employment Taxes Benefits Dues & Memberships Maintenance & Repair Contractual Services Supplies Internal Service Total FY12-13 Actual $ 13,935 801 1,247 1,218 109 2,869,992 877 2,248 $ 2,890,427 FY13-14 Actual $ 15,659 818 1,348 1,200 3,042,459 602 2,621 $ 3,064,707 FY14-15 Revised Budget $ 13,353 761 1,597 3,359,844 1,845 2,230 $ 3,379,630 FY15-16 Proposed Budget $ 13,598 736 1,471 3,663,710 1,845 2,610 $ 3,683,970 Use of Funds - Law Enforcement - By Category Where does the money go? Wages 1% Contractual Services 99% Total Proposed Budget = $3,683,970 The Height of Desert Living 237 Operating Budgets Law Enforcement FY13-14 Department Accomplishments Initiative Strategic Value Text-a-Tip Program resulting in over 70 arrests the first two years CR1-Foster accessible, responsive Governance Posted “Raids OnLine” for the public at www.raidsonline.com Partnered with Fountain Hills Drug Coalition with events to deter drug use among teens CR1-Foster accessible, responsive Governance Conducted emergency preparedness training for Fountain Hills Schools P1-Public Safety Increased participation in Safe Homes Network P2-Public Safety Sponsored 17 Midnight Madness programs for Town Youth R4-Support community events Increased visibility through participation in public events R4-Support community events Creation of “Power Squad” to target specific issues within the community P1-Public safety P1-Public Safety FY14-15 Objectives Initiative Strategic Value Participate in Town Citizen Academy CR7-Communicate the role of local government CR6-Solicit public/stakeholder feedback R4-Support community events/ activities to build community and friendship P3-Public Safety Conduct Quarterly Report and Open Houses for Citizens Participate in Fountain Hills Coalition Increase Traffic Enforcement Estimated Cost/ Funding Source $0 $0 $0 In contract For the six month period ending December 31: Description Criminal Arrests Criminal Citations Issued Driving Under Influence (DUI) Arrests Interviews Juvenile Referrals Traffic Arrests Traffic Violations Traffic Warnings Barking Dog Warnings Issued False Alarm Warnings Issued 238 July ‘13 to Dec. ‘13 July ‘14 to Dec. ‘14 298 155 160 96 23 39 1172 916 0 10 122 50 852 756 77 494 3 4 5 2 The Height of Desert Living Operating Budgets Law Enforcement FY15-16 Proposed Budget Summary of Expenditures Law Enforcement Description General Fund Salaries-Full Time Salaries-Part Time Overtime FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Equipment Maintenance Telecommunications Printing Expense Advertising/Signage Intergovt Agreements Contractual Services ActiveNet Fees Office Supplies Operating Supplies Program Materials ISF-Copier Charges ISF-Mail Service Charges Total Law Enforcement FY12-13 Actual $ $ 6,041 7,894 489 200 35 76 519 31 5 13 662 18 18 1,200 109 65 2,854,927 15,000 275 602 104 2,144 2,890,427 FY13-14 Actual $ $ 8,014 7,637 8 474 222 49 72 413 25 4 13 877 16 1,200 569 46 3,028,698 13,147 602 71 2,550 3,064,707 The Height of Desert Living FY14-15 FY15-16 Revised Budget Proposed Budget $ $ 6,018 7,335 456 195 74 36 886 9 1 21 662 18 220 3,344,264 15,000 360 40 1,205 600 110 2,120 3,379,630 $ $ 6,135 7,463 463 199 51 23 743 9 1 22 675 21 220 3,649,630 13,500 360 40 1,205 600 110 2,500 3,683,970 239 Operating Budgets Fire & Emergency Medical Fire & Emergency Medical 240 The Height of Desert Living Operating Budgets Fire & Emergency Medical The Height of Desert Living 241 Operating Budgets Fire & Emergency Medical FIRE & EMERGENCY MEDICAL Mission Statement The mission of the Fire Department is to protect the safety and quality of life of residents, visitors and businesses in Fountain Hills. This mission is achieved by a commitment to exceptional service delivery in fire suppression, emergency medicine and rescue, as well as a pro-active approach to fire prevention and public safety education. Department Overview Fire protection and Emergency Medical Service (EMS) are provided by a public/ private combination of Town owned equipment and facilities, operated by contract personnel from the Rural/Metro Corporation. The Fire Department is responsible for EMS delivery and fire suppression within the Town limits. The Fire Department is also responsible for fire prevention that includes plan review and building inspections. The Fire Department takes the lead role in emergency management at large scale disasters. The Fire Department also provides other community services such as public education, youth career oriented Explorer Post, child car seat installations and other safety programs. FY12-13 Actual Program Name FD Administration FD Safety FD EMS FD Suppression FD Care Total $ 148,968 146,535 1,377,728 1,550,938 28,880 $ 3,253,049 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 157,925 $ 160,895 154,452 157,641 1,420,228 1,468,591 1,624,954 1,628,240 28,029 31,732 $ 3,385,588 $ 3,447,099 FY15-16 Proposed Budget $ 165,404 161,793 1,513,136 1,661,464 $ 3,501,797 Variance Explanations: FD Care: The Fountain Hills CARE Program has been a successful crisis intervention component of the Fire Department, staffed by a part-time paid coordinator and trained volunteers. Unfortunately, volunteer availability has diminished and there has been difficulty in procuring new volunteers. Recently, the CARE Coordinator resigned her position, making the program non-sustainable. The need for crisis response still remains, and the Fire Department is committed to search for alternative solutions to cover the need. 242 The Height of Desert Living Operating Budgets Fire & Emergency Medical Use of Funds - Fire & Emergency Medical - By Program Where does the money go? FD Administration 5% FD Safety 5% FD Suppression 47% FD EMS 43% Total Proposed Budget = $3,501,797 Expenditures by Category FY12-13 Actual Category Dues & Memberships Maintenance and Repair Utilities Contractual Services Supplies Equipment Internal Service Transfers Total $ 185 34,105 25,687 3,051,706 979 13,932 126,455 $ 3,253,049 FY13-14 Actual $ 183 31,771 24,291 3,143,756 81,946 5,649 97,992 $ 3,385,588 FY14-15 Revised Budget $ 750 42,565 22,700 3,238,678 6,400 16,500 107,506 12,000 $ 3,447,099 FY15-16 Proposed Budget $ 750 39,015 22,300 3,309,491 7,150 16,500 106,591 $ 3,501,797 Variance Explanations: Transfers: Amount in FY14-15 was for a one-time purchase that will not recur in FY15-16. Uses of Funds - Fire & Emergency Medical - By Category Where does the money go? Contractual Services 95% Utilities 1% Maintenance and Internal Service Repair 3% 1% Total Proposed Budget = $3,501,797 The Height of Desert Living 243 Operating Budgets Fire & Emergency Medical FY14-15 Department Accomplishments Initiative Strategic Value Purchase Dual Band Portable Radios to replace existing Complete Remodel Kitchen/Dayroom Project at Fire Station One P3-Public Safety, Health and Welfare P3-Public Safety, Health and Welfare FY15-16 Objectives Initiative Strategic Value Relocate Fire Station #2 P3-Public Safety, Health and Welfare Remodel Training Room and Chief’s Office P3-Public Safety, Health and Welfare 244 Estimated Cost/Funding Source $3,650,000/Capital Projects $20,000/General Fund The Height of Desert Living Operating Budgets Fire & Emergency Medical Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 100% 100% 100% 100% 70% 84% 82% 85% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Child Car Seat installations 70 103 100 100 Public Education Activities 500 49 70 70 75 N/A N/A N/A FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 520 120 518 213 400 300 400 300 Complete Annual Minimum Company Standards Emergency Response Times (5 minutes) Quality Child Bicycle Helmet Program Productivity Fire Prevention Inspections Plan Reviews The Height of Desert Living 245 Operating Budgets Fire & Emergency Medical FY15-16 Proposed Budget Summary of Expenditures Fire & Emergency Medical Description General Fund Licenses/Filing Fees Dues, Subscript & Publicat Equipment Maint/Repair Vehicle Maint/Repair Office Equip Maint/ Repair Sign Repair & Replacement Telecommunications Gas & Oil Printing Expense Advertising/Signage Intergovt Agreements Contractual Services Office Supplies Safety Supplies Operating Supplies Program Materials Postage & Delivery Small Tools Hardware Equipment ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Fire & Emergency Medical 246 FY12-13 Actual $ $ 185 8,306 25,799 93 25,593 326 141 1,161 3,050,078 514 465 4,611 9,321 4 48 121,211 2 5,191 3,253,049 FY13-14 Actual $ $ 18 165 6,204 25,567 98 24,193 345 1,831 3,141,580 811 79,669 919 507 40 746 4,902 30 123 90,104 7,736 3,385,588 FY14-15 FY15-16 Revised Budget Proposed Budget $ $ The Height of Desert Living 750 11,315 31,000 150 100 100 22,600 1,000 1,850 3,235,828 600 4,800 1,000 6,500 10,000 110 335 99,707 7,354 12,000 3,447,099 $ $ 750 9,765 29,000 150 100 100 22,200 800 2,011 3,306,680 550 5,600 1,000 6,500 10,000 100 85 99,546 6,860 3,501,797 Special Revenue Funds Special Revenue Funds The Height of Desert Living 247 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Development Services Streets Division Highway User Revenue Fund (HURF) 248 The Height of Desert Living Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Streets Division Service Delivery Plan The Streets Division is responsible for the maintenance of traffic signals; regulatory signs; median landscape maintenance; storm debris clean up; street-related emergency responses; vehicle maintenance; contract administration as well as minor asphalt, curb and sidewalk repairs. The Highway User Revenue Fund (HURF) pays for Streets personnel and contract work for street repair. Expenditures by Program FY12-13 Actual Program Name Administration Adopt A Street Legal Services Open Space Pavement Management Street Signs Street Sweepers Traffic Signals Vehicle Maintenance Total $ 140,481 3,164 25,696 263,788 1,225,433 75,621 133,990 106,317 74,934 $ 2,049,424 FY13-14 Actual $ 336,496 3,585 25,698 241,291 2,205,886 82,757 74,772 103,333 72,493 $ 3,146,311 FY14-15 Revised Budget $ 170,718 4,804 24,000 275,863 1,493,249 86,798 92,563 152,034 87,175 $ 2,387,204 FY15-16 Proposed Budget $ 220,860 4,227 32,136 350,309 1,761,276 90,003 278,145 106,070 $ 2,843,026 Variance Explanations: Administration: Amount was transferred to the new Environmental Fund as partial funding for expenditures occurring prior to the collection of the new fee. Legal Services: Due to increasing attorney fees, the budget was increased. Open Space: costs. Amount for landscaping increased in anticipation of new contract Street Sweepers: This program was eliminated in FY15-16 and the remaining expenses are now located in the new Environmental Fund. Traffic Signals: Amount was budgeted to replace the existing deteriorating conduit for the traffic signal located at the intersections of Palisades and Fountain Hills Blvds. Vehicle Maintenance: The main increase is due to the replacement needed for the sprinkler/EVAP cooler at the Street Yard. The Height of Desert Living 249 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Use of Funds - Streets - By Program Where does the money go? Street Signs 3% Pavement Management 62% Open Space 12% Traffic Signals 10% Administration 8% Vehicle Maintenance 4% Legal Services 1% Total Proposed Budget = $2,843,026 Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education and Training Maintenance and Repair Utilities Contractual Services Supplies Equipment Damages/Vandalism Internal Service Transfers Total $ 308,823 23,816 94,663 3,029 1,159,661 148,248 250,631 15,131 8,329 2,632 34,461 $ 2,049,424 FY13-14 Actual $ 265,179 24,739 82,065 786 2,097,343 129,377 285,478 24,823 26,399 805 30,521 178,796 $ 3,146,311 FY14-15 Revised Budget $ 277,556 42,925 95,412 4,070 1,300 1,267,695 175,053 448,325 28,816 9,000 37,052 $ 2,387,204 FY15-16 Proposed Budget $ 268,815 31,276 85,035 2,540 1,300 1,801,485 152,133 337,715 29,036 9,000 15,000 64,691 45,000 $ 2,843,026 Variance Explanations: Employment Taxes: A reduction in the Town’s rate, which is used to calculate workers’ compensation, resulted in a reduction of workers’ compensation expenses. Maintenance and Repair: The postponement of pavement maintenance in FY14-15 allowed for an accumulation of additional funding needed for the FY15-16 pavement maintenance. Contractual Services: Street sweeping and the drainage parcel and culvert maintenance costs were moved to the new Environmental Fund. 250 The Height of Desert Living Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Variance Explanations (continued): Internal Service: The amount for vehicle replacement charges increased in association with the scheduled replacement of the bucket truck in FY16-17 in order to assure adequate funding for the costs associated with the equipment transfer that needs to occur from current truck to the new one. Transfers: Amounts were included to cover the cost of street sweeping in the new Environmental Fund before the fee is to be collected. Use of Funds - Streets - By Category Where does the money go? Supplies Contractual 1% Services Utilities Internal Service 12% 5% 2% Wages 9% Maintenance and Repair 64% Benefits Employment 3% Taxes 1% Total Proposed Budget = $2,843,026 The Height of Desert Living 251 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund Activities/Results Performance Measures FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target Percentage of residential sweeping completed within specified cycle 100% Contracted Contracted Contracted Percentage of arterial sweeping completed within specific cycle 100% Contracted Contracted Contracted Percentage of fleet preventive maintenance completed on time 100% 100% 100% 100% FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target 336 316 316 316 3,456 2,682 2,682 2,682 Total arterial lane miles 79 79 79 79 Number of vehicles in fleet 39 36 30 30 Acreage of medians maintained 59 59 59 59 Number of Adopt-a-Street participants 64 66 44 44 FY12-13 Actual FY13-14 Actual FY14-15 Estimate FY15-16 Target $148,181 $74,772 $81,500 $90,000 $42.88 $27.88 $30.39 $33.56 Quality Total lane miles on sweeping schedule Total lane miles swept annually Productivity Expenditure for street sweeping* Expenditure swept* per lane mile of streets *Contracted street sweeping in FY13-14. Arterial street sweeping changed from once every two weeks to once every three weeks. 252 The Height of Desert Living Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund The Height of Desert Living 253 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund FY15-16 Proposed Budget Summary of Expenditures Streets Description Highway User Revenue Fund Salaries-Full Time Salaries-Part Time Overtime On Call Pay Severance FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Training/Cont Ed Meetings & Training Building Main/Repair HVAC Repair Electrical Repair/Maint Fire Protection Systems Grounds Maint/Repair Irrigation Repair Backflow Testing & Maintenance Drainage Maint/Repair Equipment Maint/Repair Vehicle Maint/Repair Office Equip Maint/ Repair Other Maint/Repair Road Repair Striping Sidewalk/Pathway Repair Other Road Related Repair Sign Repair & Replacement Pavement Management Painting Lighting Repair Electricity Expense Refuse/Recycling Telecommunications Water/Sewer Gas & Oil Auditing Expense 254 $ FY12-13 FY13-14 Actual Actual Revised Budget Proposed Budget 263,248 1,797 133 3,574 20,574 590 47,634 3,262 424 776 29,166 803 20 766 309 90 814 2,800 6,618 425 10,644 18,006 647 9,264 31,041 50,589 2,412 13,863 1,949,822 38,318 5,781 3,414 68,156 13,708 6,950 $ 282,660 525 2,795 3,413 19,430 33 4,208 18,984 592 55,202 3,635 465 653 33,869 839 18 3,011 47 839 1,926 953 415 9,203 2,532 11,488 16,443 274 8,332 8,769 4,612 22,044 5,604 17,742 1,048,366 29 43 38,646 10,968 3,809 69,244 25,580 6,960 $ FY14-15 The Height of Desert Living 277,556 4,025 38,358 542 58,858 3,269 953 969 30,533 830 1,340 2,730 1,300 3,500 3,000 2,000 7,500 7,800 23,000 14,000 1,470 13,800 100,000 75,000 16,625 1,000,000 46,800 6,200 3,228 96,725 22,100 7,125 FY15-16 $ 256,406 12,409 3,899 27,048 329 50,241 3,014 387 989 29,570 834 2,540 1,300 18,500 3,000 2,000 10,000 2,500 7,410 10,000 141,500 12,400 750 1,800 60,000 15,000 16,625 1,500,000 39,800 6,200 3,228 82,105 20,800 7,741 Special Revenue Funds Development Services-Streets Division Highway User Revenue Fund FY15-16 Proposed Budget Summary of Expenditures Streets FY12-13 FY13-14 Actual Actual Description Highway User Revenue Fund-continued Professional Fees $ Legal Fees Insurance Expense Rentals & Leases Printing Expense Advertising/Signage Intergovt Agreements Contractual Services Bank/Merc Acct Fees Landscape Contracts Office Supplies Cleaning/Janitorial Supplies Safety Supplies Operating Supplies Food & Beverage Supplies Program Materials Uniforms Postage & Delivery Small Tools Software Hardware Furniture/Appliances Equipment Damages/Vandalism ISF-Copier Charges ISF-Mail Service Charges ISF-Vehicle Replacement Charge ISF-Telecom Charges Transfer Out Total Streets $ 11,582 25,696 69,701 16,648 2,145 117,899 475 134 1,067 11,244 22 329 1,845 15 2,722 459 4,691 456 2,632 3 2 31,759 2,698 - 2,049,424 $ $ 4,009 25,698 72,641 1,345 54 238 15,322 65,837 25 93,359 226 574 436 21,717 129 1,662 79 2,310 1,660 5,253 15,459 1,719 805 40 27,858 2,622 178,796 3,146,311 The Height of Desert Living FY14-15 FY15-16 Revised Budget Proposed Budget $ $ 140,500 24,000 71,200 25,000 94,500 86,000 1,505 1,000 350 22,765 200 1,500 1,496 7,000 2,000 500 33,672 2,880 2,387,204 $ $ 15,100 32,136 76,738 20,000 11,000 175,000 2,225 500 350 24,265 200 1,496 7,000 2,000 15,000 60 62,101 2,530 45,000 2,843,026 255 Special Revenue Funds Administration Excise Tax Funds Administration Excise Tax Funds Downtown Strategy Economic Development Tourism 256 The Height of Desert Living Special Revenue Funds Administration Excise Tax Funds The Town originally established an Excise Tax/Downtown Fund on August 3, 2000, for the purpose of improving the downtown area to spur economic activity; this fund had been funded through a dedicated portion of the Town’s local sales tax (.1% of 2.6%). On April 18, 2013, the Town Council established an additional fund by splitting the original Excise Tax/Downtown Fund into two separate funds: Downtown Strategy Fund (original Excise Tax/Downtown Fund ) Economic Development Fund (new) Both funds were originally funded through the dedicated .1% of local sales tax with a 60/40 split—60% of sales tax revenues was allocated to the new Economic Development Fund and 40% of sales tax revenues was allocated to the Downtown Strategy Fund. The residual fund balance of the Excise Tax/Downtown Fund as of June 30, 2013, was included with any new revenue in the Downtown Strategy Fund to be used towards Town Center infrastructure improvement and development. In January 2015, the percentage was changed to 80/20 respectively. The Economic Development Fund, is now funded with 80% of the .1% local sales tax and will be available for any economic development purpose. The Height of Desert Living 257 Special Revenue Funds Administration Downtown Strategy Fund Downtown Strategy Fund Service Delivery Plan The Downtown Strategy Fund was established to provide resources for enhancement to the downtown area through capital and economic development expenditures to enhance the downtown’s economic base. Program Name Administration Total FY12-13 Actual $ $ 176,322 176,322 Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 272,730 $ 1,879,079 $ 272,730 $ 1,879,079 FY15-16 Proposed Budget $ 557,886 $ 557,886 Variance Explanations: Administration: Amount decreased with the completion of the Avenue of the Fountains median improvement project in FY14-15. Use of Funds - Downtown Strategy By Program Where does the money go? Administration 100% Total Proposed Budget = $557,886 258 The Height of Desert Living Special Revenue Funds Administration Downtown Strategy Fund FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Maintenance and Repair Utilities Contractual Services Supplies Internal Service Transfers Total $ $ 5,730 98 1,133 4,395 4,079 7 51,937 108,943 176,322 Expenditures by Category FY13-14 FY14-15 Actual Revised Budget $ - $ 29,884 30,350 83,729 1 242,845 1,765,000 $ 272,730 $ 1,879,079 FY15-16 Proposed Budget $ $ 50,000 30,885 1 477,000 557,886 Variance Explanations: Maintenance and Repair: An amount was included to cover the costs of repairing and/or replacing the light fixtures on both the north and south sides of the Avenue of the Fountains. Supplies: Amount was reduced and moved to Maintenance and Repair to better reflect the type of expenditures budgeted. Transfers: Amount decreased with the completion of the Avenue of the Fountains median improvement project in FY14-15. Use of Funds - Downtown Strategy By Category Where does the money go? Transfers 85% Contractual Services 6% Maintenance and Repair 9% Total Proposed Budget = $557,886 The Height of Desert Living 259 Special Revenue Funds Administration Downtown Strategy Fund FY15-16 Proposed Budget Summary of Expenditures Downtown Strategy Fund Description Downtown Strategy Fund Salaries-Full Time Salaries-Part Time Medicare Workers Compensation Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Dues, Subscript & Publicat Sign Repair & Replacement Lighting Repair Telecommunications Professional Fees Management Fees Advertising/Signage Community Contracts/Events Holiday Lighting Miscellaneous Expense ISF-Copier Charges ISF-Mail Service Charges Transfer Out Total Downtown Strategy Fund 260 FY12-13 Actual $ $ 1,493 4,237 81 17 454 25 3 12 630 9 4,395 4,079 7 1,125 667 1,171 13,811 35,163 108,943 176,322 FY13-14 Actual $ $ 535 380 28,970 242,845 272,730 FY14-15 FY15-16 Revised Budget Proposed Budget $ $ The Height of Desert Living 30,350 83,729 1,765,000 1,879,079 $ $ 50,000 535 30,350 1 477,000 557,886 Special Revenue Funds Administration Economic Development Fund Economic Development Fund Service Delivery Plan Economic development in Fountain Hills requires a collaborative effort to ensure success. The Town of Fountain Hills plays a key role along with the business community and residents. The Town works collaboratively with the various stakeholder groups and other agencies in its effort to diversify the local economy. The economic development game plan is a multi-tiered approach to building a strong economic base. Create more base jobs locally to attract more year-round residents to live, work, and play in the community. Expand the market for local businesses creating revenues that support the community’s quality of life. As revenues are generated and the economic base expands, revenues are available for needed basic services such as parks, recreation, and roadway improvements. Coordinated Approach: All entities involved in economic development must work together to achieve mutually agreed-upon goals to ensure a sustainable effort. Community Collaboration: A comprehensive understanding of the town and region and a commitment to collaborating with entities throughout the region (e.g., federal agencies and incorporated communities) are critical. Smart Growth: The regional environment is a tremendous asset that should be protected for community and economic development reasons. The community must take great strides in addressing resource issues, such as water, to ensure long-term sustainability. Long-Term Efforts: Economic development is not a one-shot activity. Success requires long-term investments (e.g., infrastructure and telecommunications) as well as continued focused effort and evaluation. Existing Business Support: The Town’s focus is on supporting existing enterprises, while looking at diversifying the economic base is important. Existing businesses are Fountain Hills’ most valuable assets because they are already contributing to the local economy and quality of life. They are also the best source of business expansion and local job growth. Corporate Responsibility: Fountain Hills encourages enterprises to work as civic partners, contributing to the community, protecting the natural environment, and providing workers with good pay, benefits, and opportunities for upward mobility, within a healthy working environment. Human Investment: Human resources are so valuable in the Information Age. Fountain Hills will strive to provide life-long skills and learning opportunities by investing in excellent schools, post-secondary institutions, and opportunities for continuous education and training that are available to all. The Height of Desert Living 261 Special Revenue Funds Administration Economic Development Fund Economic Development Fund FY12-13 Actual Program Name Administration Total $ $ - Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ 147,580 $245,841 $ 147,580 $ 245,841 FY15-16 Proposed Budget $321,101 $ 321,101 Variance Explanations: Administration: The Economic Development Specialist position was changed to be a full-time position as of January 1, 2015. Use of Funds - Economic Development By Program Where does the money go? Administration 100% Total Proposed Budget = $321,101 262 The Height of Desert Living Special Revenue Funds Administration Economic Development Fund FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education & Training Utilities Contractual Services Supplies Internal Service Transfers Total $ - $ Expenditures by Category FY13-14 FY14-15 Actual Revised Budget $ 37,673 $ 50,449 2,958 4,206 445 9,817 11,211 757 562 900 94,805 59,275 372 191 700 119,100 $ 147,580 $ 245,841 FY15-16 Proposed Budget $ 80,866 1,670 21,191 10,811 5,715 900 59,053 1,500 295 139,100 $ 321,101 Variance Explanations: Wages: The increase is attributable to making the Economic Development Specialist position a full-time position. Contractual Services 18% Use of Funds - Economic Development By Category Where does the money go? Dues & Memberships 3% Benefits 7% Transfers 43% Wages 26% Employment Taxes 1% Total Proposed Budget = $321,101 The Height of Desert Living 263 Special Revenue Funds Administration Economic Development Fund Activities/Results Performance metrics are applied to measure a plan's activities and its overall performance. As there is always an element of uncertainty about the future, regular review to ensure that a plan is still effective and achieving desired outcomes is critical. Performance metrics should support the intended strategic outcome and typically meet six criteria: time, cost, resources, scope, quality, and actions. Performance metrics will be established with each strategic initiative to provide annual assessment of progress. Performance Measures Our Economic Objectives are the broad desired achievement that Fountain Hills will accomplish through the implementation of the Economic Development Plan. The economic objectives are:  Grow Our Economy  Maximize Our Talent  Enhance Our Community Quality Our Focused Approach is how Fountain Hills is going to achieve its economic objectives. All five objectives are important and would be addressed simultaneously. The focused approach is through the following strategic initiatives:  Business Attraction  Business Retention and Expansion  Entrepreneurial Development  Foundational Maintenance  Locational Catalysts Productivity Our Targeted Industry Sectors are the business sectors that offer Fountain Hills the most opportunity and will be pursued through our focused approach. Industry sectors help the community meet the stated economic objectives:  Professional, Technical, and Scientific Services  Healthcare, Medical, Biosciences, and Wellness  Finance and Insurance  Tourism and Recreation  Retail  Education Services 264 The Height of Desert Living Special Revenue Funds Administration Economic Development Fund FY15-16 Proposed Budget Summary of Expenditures Economic Development Fund Description Economic Development Fund Salaries-Full Time Salaries-Part Time FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Disability Insurance Retirement Life Insurance Dues, Subscript & Publicat Training/Cont Ed Meetings & Conferences Telecommunications Professional Fees Printing Expense Advertising/Signage Contractual Services Community Contracts/Events Tourism Office Supplies Operating Supplies ISF-Copier Charges ISF-Mail Service Charges ISF-Motor Pool Charges ISF-Telecom Charges Transfer Out Total Economic Development Fund FY12-13 Actual $ $ FY13-14 Actual - - $ $ FY14-15 FY15-16 Revised Budget Proposed Budget 13,330 $ 24,343 2,080 546 96 235 (10) 455 9,817 95 663 562 4,635 1,993 595 35,120 52,463 247 125 26 15 23 126 - 147,580 The Height of Desert Living $ 50,449 3,128 732 274 72 11,211 900 4,500 44,880 9,895 470 230 119,100 245,841 $ $ 80,866 1,173 424 73 11,736 297 8,895 263 10,811 5,715 900 4,050 100 21,105 33,798 200 1,300 50 15 230 139,100 321,101 265 Special Revenue Funds Administration Tourism Fund Tourism Fund Service Delivery Plan Implement a comprehensive tourism and recreation development program as outlined in the Town’s Economic Development Plan. Provide a mix of marketing tools, with an emphasis on digital methods, to promote Town programs, amenities, and special events. Support the tourism website. Maintain Fountain Hills as a Destination Marketing Organization (DMO) with the Arizona Office of Tourism. Continue to foster/improve relationship with Fort McDowell Yavapai Nation. Action Steps: a) Actively pursue the Vision Plan’s core element of a first class performance venue in Fountain Park as the central attraction component for enhanced downtown vibrancy through non-resident visitation as well as increased resident patronage. b) Collaborate with Fort McDowell Yavapai Nation to adequately fund and implement a destination marketing effort focused on niche tourism segments such as golf (Sonoran Desert Golf Trail), weddings, desert/Southwest Experience, Native American Heritage and Old West experience, and arts. c) Promote the Community Center and other local venues as viable meeting and event centers. d) Explore the feasibility and initiate strategies to expand hospitality facilities in Fountain Hills. e) Develop more multi-day major events to Fountain Hills while ensuring longterm viability of existing events. f) Implement a program to attract more group tours to Fountain Hills. Program Name Administration Total FY12-13 Actual $ $ - Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ - $ 126,275 $ $ 126,275 Use of Funds - Tourism By Program Where does the money go? Administration 100% Total Proposed Budget = $136,921 266 The Height of Desert Living FY15-16 Proposed Budget $ 136,921 $ 136,921 Special Revenue Funds Administration Tourism Fund FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Education & Training Utilities Contractual Services Supplies Equipment/Improvement Internal Service Total $ - $ Expenditures by Category FY13-14 FY14-15 Actual Revised Budget $ - $ 52,311 4,632 1,532 2,350 1,000 49,250 11,000 3,000 1,200 $ $ 126,275 FY15-16 Proposed Budget $ 47,303 2,848 15,340 2,350 1,000 150 51,800 11,700 3,000 1,430 $ 136,921 Variance Explanations: Benefits: The increase is attributable to making the Tourism Coordinator position a full-time position. Dues & Memberships 2% Benefits 11% Employment Taxes 2% Use of Funds - Tourism Education & By Category Training Where does the money go? 1% Contractual Services 38% Wages 34% Internal Service 1% Total Proposed Budget = $136,921 The Height of Desert Living Supplies 9% Equipment/Impr ovement 2% 267 Special Revenue Funds Administration Tourism Fund FY15-16 Proposed Budget Summary of Expenditures Tourism Fund Description Tourism Fund Salaries-Full Time Salaries-Part Time FICA Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Vision Insurance Disability Insurance Retirement Life Insurance Dues, Subscript & Publicat Meetings & Conferences Telecommunications Professinal Fees Printing Expense Advertising/Signage Office Supplies Program Materials Postage & Delivery Software ISF-Copier Charges ISF-Mail Service Charges ISF-Telecom Charges Total Tourism Fund 268 FY12-13 Actual $ $ FY13-14 Actual - - $ $ FY14-15 FY15-16 Revised Budget Proposed Budget - - $ $ The Height of Desert Living 22,463 29,848 1,850 525 2,132 125 738 45 6 23 700 20 2,350 1,000 18,000 4,000 27,250 500 10,000 500 3,000 900 300 - 126,275 $ $ 47,303 687 2,081 80 9,204 528 78 173 5,203 154 2,350 1,000 150 15,500 4,300 32,000 700 10,000 1,000 3,000 900 300 230 136,921 Special Revenue Funds Administration Environmental Fund Administration Environmental Fund The Height of Desert Living 269 Special Revenue Funds Administration Environmental Fund Environmental Fund Service Delivery Plan The Environment Fund was established to help offset the costs of stormwater management and air quality permit requirements as well as other environmental programs. These items include but are not limited to permit fees, wash maintenance, ADWR dam inspection and maintenance, street sweeping, storm drain cleaning and household hazardous waste disposal. FY12-13 Actual Program Name Administration Total $ $ - Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ - $ $ $ - FY15-16 Proposed Budget $ 639,241 $ 639,241 Variance Explanations: Administration: Represents costs allocated to manage stormwater and other environmental programs. Use of Funds - Environmental By Program Where does the money go? Administration 100% Total Proposed Budget = $639,241 270 The Height of Desert Living Special Revenue Funds Administration Environmental Fund Expenditures by Category FY12-13 Actual Category Wages Employment Taxes Benefits Dues & Memberships Maintenance & Repair Contractual Services Total $ $ FY13-14 Actual - $ $ FY14-15 Revised Budget - $ - $ FY15-16 Proposed Budget $ 17,665 1,314 4,147 10,715 335,400 270,000 $ 639,241 Variance Explanations: Maintenance and Repair: Represents costs associated with wash, dam and drainage repairs/maintenance. Contractual Services: Costs associated with billing/collections, street sweeping, sediment removal and a household hazardous waste event. Use of Funds - Environmental By Category Where does the money go? Maintenance & Repair 52% Dues & Memberships 2% Contractual Services 42% Benefits 1% Wages 3% Total Proposed Budget = $639,241 The Height of Desert Living 271 Special Revenue Funds Administration Environmental Fund FY15-16 Proposed Budget Summary of Expenditures Environmental Fund Description Environmental Fund Salaries-Full Time Medicare Workers Compensation Unemployment Insurance Group Health Insurance Group Dental Insurance Group Health Vision Disability Insurance Retirement Life Insurance Licenses/Filing Fees Dues, Subscript & Publicat Grounds Maint/Repair Wash Maintenance Dam Inspection and Maint Drainage Maint/Repair Storm Damage Cleanup Professional Fees Contractual Services Community Contracts/Events Total Environmental Fund 272 FY12-13 Actual $ $ FY13-14 Actual - $ $ FY14-15 FY15-16 Revised Budget Proposed Budget - $ $ The Height of Desert Living - $ $ 17,665 256 1,040 18 1,956 109 16 65 1,943 58 7,715 3,000 5,000 150,000 20,400 130,000 30,000 80,000 140,000 50,000 639,241 Special Revenue Funds Cottonwoods Maintenance District Cottonwoods Maintenance District The Height of Desert Living 273 Special Revenue Funds Cottonwoods Maintenance District The Cottonwoods Maintenance District was formed by the Town Council in June, 1999 for the purpose of improving the common areas of the Cottonwoods subdivision; the Town Council serves as the governing Board for the District. The Maintenance District provides for the maintenance of the common area, which is performed by the Town of Fountain Hills. The cost is repaid through an annual property tax assessment per property owner levied by the Town and collected by Maricopa County. The estimated levy for FY15-16 is $92.51 which includes the annual contract cost for landscaping as well as establishing a reserve amount for future exterior wall maintenance. COTTONWOODS MAINTENANCE DISTRICT FY12-13 Description Revenues Property Tax Interest Income Total Revenues Expenditures Grounds Maint/Repair Advertising/Signage ISF-Mail Service Charges Total Expenditures 274 FY13-14 Actual Actual FY14-15 FY15-16 Revised Budget Proposed Budget $ 3,339 9 $ 4,823 5 $ 4,823 - $ 5,366 - $ 3,348 $ 4,828 $ 4,823 $ 5,366 $ (10,733) $ (194) (106) (3,250) $ (78) (35) (3,500) $ (100) (4,015) (28) $ (11,033) $ (3,363) $ (3,600) $ (4,043) The Height of Desert Living Special Revenue Funds Cottonwoods Maintenance District Summary of Tax Levy—Cottonwoods Maintenance District Cottonwoods Maintenance District Summary of Tax Levy and Tax Rate Information Fiscal Year 15-16 FY14-15 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18) $ FY15-16 $ 3. Property tax levy amounts A. Primary property taxes $ B. Secondary property taxes C. Total property tax levy amounts $ 4,823 $ 4,823 5,366 $ 5,366 4. Property taxes collected* A. Primary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total primary property taxes $ B. Secondary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total secondary property taxes C. Total property taxes collected 4,823 4,823 $ 4,823 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate (2) Secondary property tax rate (3) Total city/town tax rate $ $ $ 83.1500 83.1500 $ 92.5100 92.5100 * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. The Height of Desert Living 275 Debt Service Funds Debt Service Funds 276 The Height of Desert Living Debt Service Funds Debt Service Funds The Debt Service Funds provide for the payment of interest, principal, and related costs on General Obligation (GO) bonds (both the Town of Fountain Hills and the Eagle Mountain Community Facilities District) and Municipal Property Corporation (MPC) Revenue bonds. General Obligation Debt There have been four General Obligation bond issues that were approved by the voters for specific purposes:     The first GO bond issue in 1991 (refunded in 1995) was to pave roads that remained unpaved at the time of incorporation. Additional GO bonds issued in 1999 and 2000 (partially refunded in 2005)were for the construction of a library/museum and acquiring land for open space preservation. Bonds issued in 2001 (partially refunded in 2005) were for the purchase of mountain preserve land in the McDowell mountains. Bonds were issued in December 2014 to pay for the Saguaro Boulevard Reconstruction Project. The annual property tax levy, impacted by Proposition 117 (a voter approved initiative passed in the 2012 general election affecting tax years beginning with 2015), is based on the total amount required for the payment (with adjustments for carry-forward, interest earnings, delinquencies, etc.) divided by the total limited property value for the Town of Fountain Hills. The Town’s assessed property valuation for FY15-16 is estimated to be $402,135,304 for the upcoming year (a 0.2% decrease from the prior year) and the estimated levy is $0.5246 per $100 of assessed value. The levy is $.4095 higher than last year as a result of the increase in the Town’s outstanding debt. GENERAL OBLIGATION DEBT SERVICE FY12-13 Description Revenues Secondary Property Tax Interest Income Transfer In Total Revenues Expenditures Principal Payments Interest Payments Administrative/Trustee Fees Total Expenditures FY13-14 Actual Actual FY14-15 FY15-16 Revised Budget Proposed Budget $ 998,602 372 - $ 1,029,428 178 - $ 474,000 210 42,500 $ 2,109,477 210 - $ 998,974 $ 1,029,606 $ 516,710 $ 2,109,687 $ (855,000) $ (145,813) (250) (900,000) $ (113,750) (250) (390,000) $ (80,000) (2,100) (1,770,000) (321,622) (3,100) $ (1,001,063) $ (1,014,000) $ (472,100) $ (2,094,722) The Height of Desert Living 277 Debt Service Funds Eagle Mountain Community Facilities District (CFD) Debt There have been four bond issues (issued as General Obligation bonds) that were approved for specific purposes:    The first two CFD bond issues in 1996 (refunded in 2005) were to acquire certain public infrastructure benefiting the District, specifically a sewer project, a storm water conveyance system project, the Eagle Mountain Parkway Phase I project, and the Summer Hill Boulevard project. CFD bonds issued in 2005 were for refunding and defeasing the 1996 issues. Refunding bonds were issued in June 2015 to refund the 2005 bonds. The Eagle Mountain Community Facilities District debt payments are levied on the property owners within the District. These obligations are paid by the property owners using secondary property taxes (less any credits, carry-forward and/or interest earnings and allowing for delinquencies) based on the limited property value. The anticipated rate based on the estimated assessed valuation of $26,489,718 (a decrease of 1.7% from the prior year) is $1.5853 per $100 of assessed valuation compared to $1.5695 in the prior year. EAGLE MOUNTAIN COMMUNITY FACILITIES DISTRICT DEBT SERVICE FY12-13 FY13-14 FY14-15 Description Revenues Property Tax Interest Income Total Revenues Expenditures Advertising/Signage Principal Payments Interest Payments Administrative/Trustee Fees Total Expenditures 278 Actual Actual FY15-16 Revised Budget Proposed Budget $ 419,673 122 $ 428,805 77 $ 430,248 600 $ 416,686 9 $ 419,797 $ 428,882 $ 430,848 $ 416,695 $ (83) $ (290,000) (123,760) (7,350) (78) $ (305,000) (112,885) (7,350) - $ (315,000) (100,685) (7,350) (85) (365,000) (43,516) (3,250) $ (421,193) $ (425,313) $ (423,035) $ (411,851) The Height of Desert Living Debt Service Funds Municipal Property Corporation (MPC) Debt There have been five Municipal Property Corporation (MPC) bond issues, three that were approved by the voters for specific purposes:      The first MPC bond issue in 2000 (partially refunded in 2005) was to build the Community Center. The second MPC issue was in 2001 (partially refunded in 2005) for the purchase of mountain preserve land. The third MPC issue was in 2004 for the construction of the Town Hall. Refunding bonds were issued in 2005 to refund the remaining 2000 and 2001 bonds. Refunding bonds were issued in June 2015 to refund the 2005 outstanding bonds. One of the methods of funding major municipal projects is the use of a municipal property corporation (MPC). The Town created the Fountain Hills Municipal Property Corporation and bonds were issued in 2000 and 2001 to build the Community Center and purchase a portion of the McDowell Mountain Preserve. The MPC owns the land and buildings purchased through bond proceeds; the annual debt service payment for the Fountain Hills MPC mountain preserve bonds are paid from a dedicated portion of the local sales tax revenues within the MPC debt service fund. The bonds issued for the Community Center are repaid through the General Fund within the Community Services Department/Community Center Division budget. When the bonds are retired, any assets owned by the MPC will be turned over to the Town of Fountain Hills. During FY11-12, the Town used surplus reserves to retire bonds that were issued in 2004 for the Civic Center (Town Hall). The payoff provided a net savings of approximately $276,000 over the life of the bonds. The annual debt service payment savings will be available in the General Fund for ongoing operations. MUNICIPAL PROPERTY CORPORATION DEBT SERVICE FY12-13 FY13-14 Description Revenues Sales-Excise Tax Interest Income Transfer In Total Revenues Expenditures License/Filing Fees Principal Payments Interest Payments Administrative/Trustee Fees Total Expenditures Actual Actual FY14-15 FY15-16 Revised Budget Proposed Budget $ 611,406 276 403,454 $ 645,342 107 421,884 $ 619,800 500 193,500 $ 665,165 100 - $ 1,015,136 $ 1,067,333 $ 813,800 $ 665,265 $ - $ (895,000) (189,675) (4,500) (10) $ (955,000) (149,400) (4,500) - $ (995,000) (111,200) (7,000) (480,000) (32,740) (8,000) $ (1,089,175) $ (1,108,910) $ (1,113,200) $ (520,740) The Height of Desert Living 279 Debt Service Funds Outstanding Debt Outstanding Debt The Schedule below includes an itemization of the outstanding debt as of June 30, 2015, after the scheduled principal and interest payment due July 1. Outstanding Debt Schedule Bond Type Purpose of Issue GO Refunding GO Road Construction Date of Interest Date of Original Principal Principal Bond Issue Rate Maturity Amount Amount Retired 6/1/2005 4.00 7/1/2019 $ 12/4/2014 2.003.00 7/1/2020 7,565,000 14,790,000 12/1/2004 4.254.50 7/1/2015 Total GO 7,225,000 $ 5,615,000 Amount Refunded $ Outstanding Principal - $ 1,610,000 5,615,000 - 7,565,000 9,175,000 3,645,000 3,645,000 - - Rev Revenue Rev Refunding 6/1/2005 3.254.00 7/1/2020 5,330,000 2,550,000 2,780,000 - Rev Refunding Total Rev 6/4/2015 1.62 7/1/2020 1,880,000 10,855,000 6,195,000 2,780,000 1,880,000 1,880,000 SA Eagle Mtn 7/12/2005 4.004.125 7/1/2021 4,555,000 2,060,000 2,495,000 - SA Eagle Mtn Total SA 6/4/2015 1.76 7/1/2021 2,300,000 6,855,000 2,060,000 2,495,000 2,300,000 2,300,000 32,500,000 $ 13,870,000 $ 5,275,000 $ 13,355,000 Grand Total GO Rev SA 280 $ General Obligation Bonds Revenue Bonds Special Assessment Bonds The Height of Desert Living Debt Service Funds Legal Debt Margin Information Legal Debt Margin Information The Total Net Debt Applicable to Limit comes from the Report of Indebtedness, Department of Revenue, and is related to those issues noted by the appropriate percentage debt limit. 20% limit - GO bonds for projects involving water, sewer, artificial lighting, parks, open space, public safety, law enforcement, fire and emergency facilities, street and transportation facilities and recreational facility improvements. 6% limit - GO bonds for any other general purpose improvements. Town of Fountain Hills, Arizona Legal Debt Margin Information 6% Debt Limit Debt limit Total applicable to limit Legal debt margin FY11-12 FY12-13 FY14-15 FY15-16 $ 22,651,303 $ 22,651,303 $ 21,978,160 $ 21,978,160 $ 24,177,956 $ 24,177,956 $ 24,128,118 $ 24,128,118 Total net debt applicable to the limit as a percentage of debt limit 20% Debt Limit Debt limit Total applicable to limit Legal debt margin 0% $ 75,504,344 3,755,000 $ 71,749,344 Total net debt applicable to the limit as a percentage of debt limit Limited Property Value - Net (Secondary Assessed Value - Net prior to FY 15-16) 0% $ 73,260,534 2,900,000 $ 70,360,534 5% $377,521,718 4% $366,302,672 The Height of Desert Living 0% $ 80,593,185 2,000,000 $ 78,593,185 2% $402,965,927 0% $ 80,427,061 9,175,000 $ 71,252,061 11% $402,135,304 281 Debt Service Funds Summary of Tax Levy—Town of Fountain Hills Town of Fountain Hills Summary of Tax Levy and Tax Rate Information Fiscal Year 15-16 FY14-15 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18) $ FY15-16 $ 3. Property tax levy amounts A. Primary property taxes $ B. Secondary property taxes $ 463,622 C. Total property tax levy amounts $ 463,622 2,109,477 $ 2,109,477 4. Property taxes collected* A. Primary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total primary property taxes $ B. Secondary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total secondary property taxes C. Total property taxes collected 463,622 463,622 $ 463,622 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate (2) Secondary property tax rate (3) Total city/town tax rate $ $ $ 0.1151 0.1151 $ 0.5246 0.5246 B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the city/town was operating two (2) special assessment districts for which secondary property taxes are levied. For information pertaining to these special assessment districts and their tax rates, please contact the city/town. * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. 282 The Height of Desert Living Debt Service Funds Summary of Tax Levy—Eagle Mountain Community Facilities District Eagle Mountain Community Facilities District Summary of Tax Levy and Tax Rate Information Fiscal Year 15-16 FY14-15 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. A.R.S. §42-17102(A)(18) $ FY15-16 $ 3. Property tax levy amounts A. Primary property taxes $ B. Secondary property taxes C. Total property tax levy amounts $ 423,035 $ 423,035 416,686 $ 416,686 4. Property taxes collected* A. Primary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total primary property taxes $ B. Secondary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total secondary property taxes C. Total property taxes collected 423,035 423,035 $ 423,035 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate (2) Secondary property tax rate (3) Total city/town tax rate $ $ $ 1.5695 1.5695 $ 1.5853 1.5853 * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. The Height of Desert Living 283 Debt Service Funds 284 The Height of Desert Living Capital Improvement Program Capital Improvement Program The Height of Desert Living 285 Capital Improvement Program Policy & Procedures Capital Improvement Program (CIP) Policy and Procedures Objective To provide a policy and procedures for the development, approval, and implementation of the Town of Fountain Hills’ five (5) year and twenty (20) year Capital Improvement Programs (CIP). Scope This policy applies to all projects undertaken by the Town of Fountain Hills that meet the definition of a capital improvement project detailed in the definitions section. Policy The purpose of the Capital Improvement Program is to provide an authoritative decision-making process for the evaluation, selection, and multi-year scheduling of public physical improvements based on a projection of available fiscal resources and the community's priorities. The objectives of the Program are to: a) ensure the timely repair, replacement and expansion of the Town’s infrastructure; b) serve as a link in the Town’s planning between the Town’s Strategic Plan and all subsidiary plans with a 5-20 year horizon and the annual budget process with a one-year horizon; c) maintain control over the Town’s long-term cash flow in relation to the Town's financial capacity; and d) ensure efficient, effective and coordinated capital improvement. Definitions The following words, when used in connection with this policy, shall have the following meanings: CAPITAL IMPROVEMENT PROGRAM: A multi-year planning document that is the product of a systematic evaluation of capital projects. This Program serves as a guide for the efficient and effective construction and maintenance of public facilities, outlining a detailed timeline and financing schedule of capital projects for a five (5) year period of time and a summary schedule of capital projects for a twenty (20) year period. CAPITAL IMPROVEMENT PROJECT: A capital project is a heavy equipment acquisition, a computer/software systems acquisition, or a public improvement that involves construction of new infrastructure, additions to existing structures, renovation of existing structures, and major repairs to infrastructure of a comprehensive 286 The Height of Desert Living Capital Improvement Program Policy & Procedures and non-routine nature. A capital project is defined in financial terms as a project with a projected final cost of at least $50,000 and is a non-recurring expense. In addition, the capital asset(s) resulting from the project should have a useful life of at least 10 years. Studies, design and engineering fees greater than $10,000 which are preparatory to a capital project with a projected final cost of at least $50,000 should be included as part of the capital project cost. INFRASTRUCTURE IMPROVEMENT PLAN (IIP): A written plan that individually or collectively identifies each public service that is proposed to be the subject of a development fee. The Town of Fountain Hills’ IIP is incorporated as part of the Town’s CIP and follows the same timeline and procedure. Process A. Schedule: Annually, the CIP Coordinator and Finance Director will submit a proposed CIP development calendar to the Town Manager for review. Based on this calendar, the CIP Coordinator will initiate a request to the management team for submission of updates, revisions and new projects for the five (5) year Capital Improvement Program. A further, but less detailed, review of the twenty (20) year Program will also be conducted. B. Format: The management team will utilize the previous year's approved CIP as a base for developing recommended additions, deletions, or changes for incorporation in the updated CIP for the ensuing year. The management team will utilize the standard format provided to submit new projects or propose revisions to existing projects. All new projects will also include a comprehensive estimate of the impact of the new project on the Town's annual operating budget; e.g., salaries and benefits, supplies, utilities, fuel, maintenance requirements, etc. C. Finance Review: The Finance Director will assist the CIP Coordinator as necessary in all facets of Capital Improvement Program development and review including production of revenue estimates and estimated growth in assessed valuation as well as overall financial analysis of the proposed program. Additional assistance may be requested to help produce draft documents, etc. D. Town Manager Review: The CIP Coordinator will provide a copy of the proposed CIP document to the Finance Director and Town Manager for review and comment prior to distribution of the CIP document to the Town Council as part of the budget package. E. Public Hearing: The proposed CIP will be considered at a public hearing convened by the Town Council to accept comments and input from the public on the content of the Program. Notice of said public hearing date, place, and time will be made at least 60 days in advance of the scheduled hearing. The Height of Desert Living 287 Capital Improvement Program Policy & Procedures Copies of the proposed CIP will be made available to the public at least 30 days prior to the scheduled hearing date and at the hearing itself. F. Town Council Approval: The final draft of the proposed CIP will be submitted as an agenda item for formal approval by the Town Council at the first Council Meeting in June. G. Distribution: A copy of the approved CIP document will be published on the Town’s website. H. Implementation: Upon adoption of the CIP, projects included within the applicable budget year may be implemented by the appropriate management team member in compliance with the Town’s procurement policy, special benefit district, or applicable procedure. I. Amendments: The adopted CIP may be amended upon approval of the Town Council. Examples of amendments include cost increases for approved projects, the acceleration of projects to the applicable budget year from a future year, and the addition of projects not previously included in the CIP. An amendment to the CIP will be submitted to the Town Manager for approval. Upon approval, the amendment should be prepared as an agenda item for formal approval by the Town Council at a regular or special session. Upon approval, a copy of the amended CIP document will be published on the Town’s website. Procedure A. Form: The form listed as Attachment A shall be utilized to request inclusion of a project in the Capital Improvement Program. B. Funding Prioritization: As part of the project submittal process, management team members shall identify project priorities to help determine which projects are recommended for inclusion in the five-year CIP. The initial measure of the project’s priority is first established using the following factors: HIGH    288 Project protects the health and safety of the Town, its residents, visitors and employees Project is mandated by Federal, State or local, regulations Project is a high priority of the Town Council, based on the most current Strategic Plan or other subsidiary plans. Project prevents irreparable damage to existing facilities The Height of Desert Living Capital Improvement Program Policy & Procedures   Project leverages local funding with other non-local funding sources Project finishes a partially completed project MEDIUM      Project maintains existing service levels Project provides for the maintenance of existing systems and equipment Project results in increased efficiency Project reduces operational costs Project significantly reduces losses in revenue or provides for significant increased revenues LOW    Project provides an expanded level of service or new public facility not included in the Town Council’s priorities Project is deferrable Project uses debt financing C. Funding Sources: The primary funding sources for the CIP are the General Fund, grants, development fees, excise taxes, HURF, bonded indebtedness, capital leases and Capital Projects funds. All potential projects must identify the proposed sources of funding before submission of the CIP request. Projects that are funded by development fees must also identify the relationship between the IIP project and the development fee from which it is funded in the justification section of the CIP Form. D. Project Schedule: Each Project Manager shall provide a preliminary schedule which shall detail the various phases involved in the project and their starting and ending dates. It is the responsibility of the Project Manager to maintain this schedule or to provide schedule updates to the CIP Coordinator on at least a quarterly basis. Responsibility for Enforcement The Town Manager, Finance Director and CIP Coordinator will be responsible for ensuring that this policy is followed and/or updated as necessary. The Height of Desert Living 289 Capital Improvement Program Policy & Procedures Attachment A Town of Fountain Hills Capital Improvement Project Information PROJECT TITLE: Click here to enter text. PROJECT NUMBER: Click here to enter text. PROJECT DESCRIPTION/SCOPE: Click here to enter text. TIMEFRAME: Click here to enter text. Example FY 2016-20 YEAR PROJECT BEGAN: Click here to enter text. Example FY 2015-16 TOTAL ESTIMATED PROJECT COST: PROJECT JUSTIFICATION: FUNDING PRIORITY: Click here to enter text. Click here to enter text. Click here to select a Priority from the list Note: Double click on the below tables to update them in Excel. The totals will automatically calculate. Funding Sources Fund Type Prior Years FY15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total General $0 C apital Projects $0 Excise Tax $0 Grant $0 HURF $0 Development Fee $0 Developer $0 Unfunded $0 Other Total $0 $0 $0 $0 $0 $0 $0 $0 Project Expenses Fund Type Prior Years FY15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total Planning $0 Design $0 C onstruction $0 Other Total $0 $0 $0 $0 $0 $0 $0 $0 Operating Impact Fund Type FY15-16 FY 16-17 FY17-18 FY 18-19 FY19-20 Total Salaries & Benefits $0 Services & Supplies $0 Other Total 290 $0 $0 $0 $0 The Height of Desert Living $0 $0 $0 Capital Projects Summary Capital Projects Summary The Height of Desert Living 291 Capital Projects Summary PROPOSED CAPITAL PROJECTS FY15-16 THROUGH FY19-20 REVENUES BY PROJECT BY YEAR Project No. Project Title Stormwater Management/Drainage Projects Ashbrook Wash Channelization ImprovementsD6030 Bayfield to Del Cambre D6047 Drainage-Miscellaneous 2,195,000 - $ - $ 400,000 $ - $ - $ 400,000 - $ - $ - $ - 3,650,000 150,000 250,000 $ - $ - $ - $ 4,050,000 1,910,000 $ - $ - $ - $ - 910,000 200,000 1,930,000 $ 1,910,000 $ - $ - $ - $ 3,040,000 1,000,000 429,082 500,000 65,000 $ 200,000 380,000 - 150,000 - $ - $ - $ - 350,000 1,000,000 429,082 500,000 380,000 65,000 $ 1,994,082 $ 580,000 $ 150,000 $ - $ - $ 2,724,082 $ 380,000 250,000 - $ 962,000 - $ - $ - $ - 1,212,000 380,000 TOTAL $ 380,000 $ 250,000 $ 962,000 $ - $ - $ 1,592,000 Contingency $ 141,200 $ 33,400 $ 11,120 $ - $ - $ 185,720 TOTAL PROPOS ED CAPITAL PROJECTS $ 9,690,282 $ 3,373,400 $ 1,123,120 $ - $ - Parks & Recreation Projects P3011 Fountain Park Improvements - Phase 6 P3022 Fountain Lake Water Quality Improvements P3025 Adero Canyon Trailhead TOTAL Street/Sidewalk Projects Unpaved Alley Paving Projects Shea Boulevard Widening-SR 87 to Technology Saguaro Blvd Reconstruction-mill & overlay Fountain Hills Blvd Shoulder Paving Shea Blvd. Eastbound Bike Lane McDowell Mountain Road Repairs TOTAL Traffic Signal Projects T5010 Intelligent Transportation System (ITS) T5011 Traffic Signal-Palisades & Saguaro Upgrades 292 $ - $ - $ $ 2,195,000 $ - $ - $ - $ 200,000 $ 200,000 $ - $ $ 200,000 $ 200,000 $ - $ 3,650,000 - $ 150,000 250,000 $ $ 3,650,000 $ 400,000 $ 910,000 200,000 20,000 $ $ 1,130,000 $ Five Year Total $ TOTAL - FY19-20 - Facilities Projects F4005 Fire Station 2 Relocation F4029 Civic Center Improvements F4030 Purchase and Install Chiller #1 $ FY18-19 $ TOTAL 2,145,000 50,000 FY17-18 2,145,000 Downtown Improvement Projects Downtown Vision Master Plan - Phase II E8502 (Avenue/Lakeside Project) $ FY16-17 - $ - TOTAL S6003 S6005 S6010 S6053 S6056 S6057 FY15-16 The Height of Desert Living $ 50,000 14,186,802 Capital Projects Summary PROPOSED CAPITAL PROJECTS FY15-16 THROUGH FY19-20 EXPENDITURES BY PROJECT BY YEAR Project No. Project Title FY15-16 Stormwater Management/Drainage Projects Ashbrook Wash Channelization ImprovementsD6030 Bayfield to Del Cambre D6047 Drainage-Miscellaneous E8502 F4005 F4029 F4030 FY18-19 FY19-20 2,145,000 50,000 $ - $ - $ - $ - $ 2,145,000 50,000 TOTAL $ 2,195,000 $ - $ - $ - $ - $ 2,195,000 Downtown Improvement Projects Downtown Vision Master Plan - Phase II (Avenue/Lakeside Project) $ 200,000 $ 200,000 $ - $ - $ - $ 400,000 TOTAL $ 200,000 $ 200,000 $ - $ - $ - $ 400,000 $ 3,650,000 - $ 150,000 250,000 $ - $ - $ - $ 3,650,000 150,000 250,000 $ 3,650,000 $ 400,000 $ - $ - $ - $ 4,050,000 $ 910,000 200,000 20,000 $ 1,910,000 $ - $ - $ - $ 910,000 200,000 1,930,000 $ 1,130,000 $ 1,910,000 $ - $ - $ - $ 3,040,000 $ 1,000,000 5,000,000 500,000 65,000 $ 200,000 380,000 - 150,000 - $ - $ - $ 350,000 1,000,000 5,000,000 500,000 380,000 65,000 $ 6,565,000 $ 580,000 $ 150,000 $ - $ - $ 7,295,000 $ 380,000 250,000 - $ 962,000 - $ - $ - $ 1,212,000 380,000 TOTAL $ 380,000 $ 250,000 $ 962,000 $ - $ - $ 1,592,000 Contingency $ 141,200 $ 33,400 $ 11,120 $ - $ - $ 185,720 TOTAL PROPOS ED CAPITAL PROJECTS $ 14,261,200 $ 3,373,400 $ 1,123,120 $ - $ - $ 18,757,720 Facilities Projects Fire Station 2 Relocation Civic Center Improvements Purchase and Install Chiller #1 Parks & Recreation Projects Fountain Park Improvements - Phase 6 Fountain Lake Water Quality Improvements Adero Canyon Trailhead TOTAL S6003 S6005 S6010 S6053 S6056 S6057 FY17-18 $ TOTAL P3011 P3022 P3025 FY16-17 Five Year Total (excludes Prior Years' Costs) Street/Sidewalk Projects Unpaved Alley Paving Projects Shea Boulevard Widening-SR 87 to Technology Saguaro Blvd Reconstruction-mill & overlay Fountain Hills Blvd Shoulder Paving Shea Blvd. Eastbound Bike Lane McDowell Mountain Road Repairs TOTAL Traffic Signal Projects T5010 Intelligent Transportation System (ITS) T5011 Traffic Signal-Palisades & Saguaro Upgrades The Height of Desert Living 293 Capital Projects Summary CAPITAL PROJECTS FIVE-YEAR PROJECTION REVENUES & PROJECT COSTS REVENUES BY SO URCE General Fund Highway User Fund Excise T ax Fund Grants Capital Projects Fund Development Fees: Streets Law Enforcement Fire & Emergency Medical Open Space Parks & Recreation Library/Museum Bonds Developers Unfunded Other T otal Revenues By Source FIVE-YEAR AVAILABLE FUNDS $ 1,313,734 2,936,000 15,788,822 203,484 67,202 1,657,793 184,028 154,082 $ 22,305,145 FY15-16 Requested $ 203,484 67,202 154,082 $ 9,690,282 EXPENDITURES BY PRO JECT TYPE & CO STS Stormwater Management/Drainage Projects Downtown Improvement Projects Facilities Projects Open Space Projects Parks & Recreation Projects Street/Sidewalk Projects T raffic Signal Projects Contingency T otal Project Costs 294 475,000 1,790,000 7,000,514 FY16-17 Requested FY17-18 Requested FY18-19 Requested $ $ $ 200,000 224,000 1,107,579 1,657,793 184,028 $ 3,373,400 FY15-16 Requested $ 2,195,000 200,000 3,650,000 1,130,000 6,565,000 380,000 141,200 $ 14,261,200 922,000 201,120 $ 1,123,120 - $ $ $ FY17-18 Requested FY18-19 Requested $ $ $ 150,000 962,000 11,120 $ 1,123,120 $ The Height of Desert Living - $ - 203,484 67,202 1,657,793 184,028 154,082 $ 14,186,802 - FY16-17 Requested 200,000 400,000 1,910,000 580,000 250,000 33,400 $ 3,373,400 TO TAL FIVEYEAR PRO JECTIO N FY19-20 Requested - 675,000 2,936,000 8,309,213 FY19-20 Requested $ $ - SURPLUS/ DEFICIT $ 638,734 7,479,609 $ 8,118,343 TO TAL FIVEYEAR PRO JECTIO N $ 2,195,000 400,000 4,050,000 3,040,000 7,295,000 1,592,000 185,720 $ 18,757,720 Capital Projects Summary CAPITAL PROJECTS FIVE-YEAR PROJECTION Projects by Project Type Expenditures - FY16-20 Parks & Recreation Projects 15% Street/Sidewal k Projects 37% Facilities Projects 21% Traffic Signal Projects Vehicle 8% Replacement Program Stormwater Management/ Contingency 5% Drainage 1% Projects 11% Downtown Improvement Projects 2% Projects by Funding Source Expenditures - FY16-20 Development Fees 11% Capital Projects Fund 42% Grants 15% Bonds 23% Excise Tax Fund 3% General Fund 5% Other 1% The Height of Desert Living 295 Capital Projects Summary PROPOSED CAPITAL PROJECTS FY15-16 THROUGH FY19-20 BY PROJECT AND FUNDING SOURCE Project No. Project Title S tormwater Management/Drainage Projects Ashbrook Wash Channelization ImprovementsD6030 Bayfield to Del Cambre D6047 Drainage-M iscellaneous E8502 F4005 F4029 F4030 T5010 T5011 Total Project Costs Other - $ - - $ - - $ - - $ 2,295,094 101,362 TOTAL $ 201,456 Downtown Improvement Projects Downtown Vision M aster Plan - Phase II (Avenue/Lakeside Project) $ TOTAL Facilities Fire Station 2 Relocation Civic Center Improvements Purchase and Install Chiller #1 Parks & Recreation Projects Fountain Park Improvements - Phase 6 Fountain Lake Water Quality Improvements Adero Canyon Trailhead S treet/S idewalk Projects Unpaved Alley Paving Projects Shea Boulevard Widening-SR 87 to Technology Saguaro Blvd Reconstruction-mill & overlay Fountain Hills Blvd Shoulder Paving Shea Blvd. Eastbound Bike Lane M cDowell M ountain Road Repairs $ 1,360,000 $ 835,000 $ - $ - $ - $ - $ 2,396,456 - $ - $ - $ 400,000 $ - $ - $ - $ 400,000 $ - $ - $ - $ 400,000 $ - $ - $ - $ 400,000 $ 174,471 - $ 3,379,314 150,000 250,000 $ - $ - $ - $ 270,686 - $ - $ 3,824,471 150,000 250,000 $ 174,471 $ 3,779,314 $ - $ - $ - $ 270,686 $ - $ 4,224,471 $ 83,508 53,506 18,771 $ 910,000 200,000 88,179 $ - $ - $ - $ 1,841,821 $ - $ $ 155,785 $ 1,198,179 $ - $ - $ - $ 1,841,821 $ - $ 3,195,785 $ 383,282 1,783,456 3,030,682 122,208 28,559 - $ $ 700,000 255,000 224,000 - $ 275,000 - $ - $ - $ 4,725,000 - 350,000 300,000 245,000 156,000 65,000 $ 993,508 253,506 1,948,771 733,282 2,783,456 8,030,682 622,208 408,559 65,000 TOTAL $ 5,350,236 $ 1,116,000 $ 1,179,000 $ 275,000 $ - $ - $ 4,725,000 $ 12,645,236 Traffic S ignal Projects Intelligent Transportation System (ITS) Traffic Signal-Palisades & Saguaro Upgrades $ 19,970 $ 290,000 380,000 $ 922,000 - $ - $ - $ - $ - $ 1,212,000 399,970 TOTAL $ 19,970 $ 670,000 $ 922,000 $ - $ - $ - $ - $ 1,611,970 $ 185,720 $ $ - $ - $ - $ - $ $ 675,000 $ - $ 2,112,507 Contingency TOTAL PROPOS ED CAPITAL PROJECTS 296 Grants Development Fees 150,094 $ 1,310,000 $ 835,000 $ 51,362 50,000 - TOTAL S6003 S6005 S6010 S6053 S6056 S6057 Excise Tax General Fund Fund $ TOTAL P3011 P3022 P3025 Capital Projects Fund Prior Years' Costs $ 5,901,918 $ 8,309,213 - $ 2,936,000 The Height of Desert Living $ 4,725,000 185,720 $ 24,659,638 Capital Projects Summary PROPOSED CAPITAL PROJECTS FY15-16 THROUGH FY19-20 BY YEAR AND FUNDING SOURCE TOTALS REVENUE SUMMARY TOTALS BY FUNDING SOURCE Total FY15-16 FY19-20 Project Total - $ 8,309,213 2,936,000 $ 9,319,944 4,034,135 - - 675,000 700,000 - - - - - - - 2,112,507 2,520,428 - - - - - 200,000 - - - - - 7,565,000 Prior Years' Costs FY15-16 FY16-17 $ 1,010,731 1,098,135 $ 7,000,514 1,790,000 $ 1,107,579 224,000 25,000 475,000 200,000 - - - - - Development Fees 407,921 270,686 1,841,821 Reimbursements from Developers 200,000 - 7,565,000 - Source Capital Projects Fund Grants Excise Tax General Fund Unfunded Bonds FY18-19 201,120 922,000 $ FY19-20 - $ - - - - - - - - 164,000 154,082 - - - - 154,082 318,082 $ 10,470,787 $ 9,690,282 $ 3,373,400 $ 1,123,120 - $ 14,186,802 $ 24,657,589 Total FY15-16 FY19-20 Project Total HURF Other Total FY17-18 $ $ - $ EXPENDITURE SUMMARY TOTALS BY ACTIVITY Source Prior Years' Costs Acquisition $ Planning 203,600 FY15-16 $ FY16-17 - $ 250,000 - FY17-18 $ FY18-19 - $ FY19-20 - $ - $ 250,000 $ 250,000 - 203,600 Design 1,840,899 459,880 375,000 15,000 - - 849,880 2,690,779 Construction Other Expenses 3,855,370 13,601,320 2,548,400 1,108,120 - - 17,257,840 21,113,210 - 200,000 200,000 - - - 400,000 400,000 $ 5,899,869 $ 14,261,200 $ 3,373,400 $ 1,123,120 - $ 18,757,720 $ 24,657,589 Total The Height of Desert Living $ - $ 297 Capital Projects Summary 298 The Height of Desert Living Capital Projects Information Sheets Capital Projects Information Sheets The Height of Desert Living 299 Capital Projects Information Sheets D6030 PROJECT TITLE: Ashbrook Wash Channelization Improvements PROJECT NUMBER: D6030 PROJECT DESCRIPTION/SCOPE: This project will upgrade the channel and culverts along the Ashbrook Wash between Bayfield Drive and Del Cambre Avenue to carry run-off from a 100-year storm event without flooding adjacent residences. The work is anticipated to include a new culvert at Bayfield Drive (six barrel, 8' x 5' concrete box culvert), a new culvert at Saguaro Boulevard (seven barrel, 10' x 4' concrete box culvert), grading a portion of the channel length, excess vegetation removal, and two segments of masonry floodwall. TOWN GOALS TIMEFRAME: FY14-16 YEAR PROJECT BEGAN: FY13-14 TOTAL ESTIMATED PROJECT COST: $2,295,094 PROJECT JUSTIFICATION: Survey data and hydraulic calculations from the Maricopa County Flood Control District (MCFCD) show that 13 houses and duplex units are susceptible to flooding in the 100-year flood along Ashbrook Wash between Bayfield Drive and Del Cambre Avenue. The MCFCD had deferred its assessment of the Town's 2009 CIP submittal request pending confirmation of the flooding hazard. Based on this new information, the Town updated and re-submitted its Capital Improvement Program Prioritization Procedure request to the MCFCD. MCFCD staff has recommended approval of the project to their Board of Directors and, if approved, the Town and the MCFCD will split the project costs equally with the MCFCD managing the project's design and construction. FUNDING PRIORITY: 300 High - Prevents Irreparable Damage to Existing Facilit ies The Height of Desert Living Capital Projects Information Sheets D6030 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 75,094 75,000 FY15-16 $ 1,310,000 835,000 $ - $ - $ - $ - $ $ 2,145,000 $ - $ - $ - $ - TOTAL $ 1,385,094 910,000 $ 2,295,094 $ 150,094 FY16-17 FY17-18 FY18-19 FY19-20 PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ 150,094 FY15-16 $ FY16-17 - FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ - $ - $ - 150,094 2,145,000 $ 2,295,094 2,145,000 $ 150,094 $ 2,145,000 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 301 Capital Projects Information Sheets D6047 PROJECT TITLE: Miscellaneous Drainage Improvements PROJECT NUMBER: D6047 PROJECT DESCRIPTION/SCOPE: This project will provide for the construction of new drainage facilities or the extension of existing facilities at locations of future road widening projects where erosion occurs so that excess excavated materials may be put in place when available. The project will also provide for the revegetation of these locations. TOWN GOALS TIMEFRAME: FY14-16 YEAR PROJECT BEGAN: FY14-15 TOTAL ESTIMATED PROJECT COST: $101,362 PROJECT JUSTIFICATION: The Town has worked successfully with municipal, private and utility construction contractors in the past to place excess excavation materials at locations where future Town road widening projects will require fill material. This work is done at no cost to the Town and will save on the costs to fill and compact these areas in the future. The locations where the excess materials can be placed are now limited without constructing or extending drainage culverts. Revegetation is also required in the areas where fill materials are placed to help with erosion and aesthetics. FUNDING PRIORITY: 302 High - Leverage Local Funds The Height of Desert Living Capital Projects Information Sheets D6047 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 51,362 $ FY15-16 50,000 $ - $ - $ - $ - $ $ 50,000 $ - $ - $ - $ - TOTAL 101,362 $ 101,362 51,362 FY16-17 FY17-18 FY18-19 FY19-20 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ 51,362 $ 51,362 FY16-17 - FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ $ - $ - $ - $ - $ 50,000 $ 50,000 101,362 101,362 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 303 Capital Projects Information Sheets E8502 PROJECT TITLE: Downtown Vision Master Plan - Phase II (Avenue/ Lakeside Project) PROJECT NUMBER: E8502 PROJECT DESCRIPTION/SCOPE: This project may be used as an inducement to reimburse a developer(s) up to $400,000 for construction of Town approved streetscape/sidewalks/road improvements for development of a project or projects in the Lakeside District and/or The Avenue District in alignment with the Downtown Vision Master Plan adopted by Council on 9/17/09 and in alignment with the Downtown Area Specific Plan framework. It may also be used by the Town for streetscape/sidewalks/road improvements/parking studies to induce a developer(s) to develop a project or projects in the above mentioned Districts. TOWN GOALS TIMEFRAME: FY16-17 YEAR PROJECT BEGAN: N/A TOTAL ESTIMATED PROJECT COST: $400,000 PROJECT JUSTIFICATION: In FY05-06 and FY06-07, the Town completed Phases I and II of the "Avenue of the Fountains Enhancement Project." Phase I included design of the entire project, and construction of the streetscape and sidewalks on the north side of the Avenue. Phase II included construction of the streetscape and sidewalks on the south side of the Avenue in front of Town Hall. In January 2009, the Town of Fountain Hills and the Fountain Hills Chamber of Commerce, embarked on a journey to develop a master plan for downtown Fountain Hills. Swaback Partners was engaged to assist in this project. The process included input in structured group settings. Two different groups, inclusive of community leaders and local constituents, formally assisted in defining the vision - the Project Team and the Focus Group. In addition, the process included numerous public meetings to discuss the project progress, and receive feedback and guidance. This project will continue the "Avenue of the Fountains Enhancement Project" in the form of an inducement up to $400,000 to reimburse a developer or developers for developing a project(s) in the Lakeside District or The Avenue District in alignment with the Downtown Vision Master Plan. It may also be in the form of a Town project to induce a development. The Town Council would formalize the reimbursement or inducement through an adopted Development Agreement which would outline the conditions of the reimbursements or inducements. FUNDING PRIORITY: 304 High - Town Council Priority The Height of Desert Living Capital Projects Information Sheets E8502 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ - FY15-16 $ FY16-17 - $ 200,000 $ - $ 200,000 FY17-18 - FY18-19 FY19-20 TOTAL $ - $ - $ - $ $ - $ - $ - $ 200,000 $ 200,000 400,000 400,000 PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - $ - $ - $ - $ - $ - $ $ $ 200,000 200,000 $ 200,000 200,000 $ - $ - $ - $ - FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL 400,000 400,000 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 305 Capital Projects Information Sheets F4005 PROJECT TITLE: Fire Station #2 Relocation PROJECT NUMBER: F4005 PROJECT DESCRIPTION/SCOPE: Construction of a new Fire Station #2 to replace the existing Fire Station #2 on Saguaro Blvd., south of Shea Blvd. The new station location will provide decreased response times within the service area. Two proposed locations have been identified and are under review. Location #1 is located on the south side of Shea Blvd. east of Palisades Blvd. and location #2 is at the southwest corner of Fountain Hills Blvd. and Muskrat Lane. TOWN GOALS TIMEFRAME: FY09-16 YEAR PROJECT BEGAN: FY08-09 TOTAL ESTIMATED PROJECT COST: $3,824,471 PROJECT JUSTIFICATION: The Fire Department has previously completed a study of seven sites (two current stations and five potential locations) to improve response times for all areas within the Town, in particular Eagle Mountain, Crestview, Copperwynd, Adero Canyon, Fire Rock, and the Westridge developments. The criteria used included response times (5 minutes 90% of the time), secondary emergency unit coverage, balanced call volumes, Town owned property, cost and sites requiring little or no Planning & Zoning or Council action. The two potential new Fire Station locations selected will afford superior overlapping coverage for both of the Town’s Fire Stations, which will equitably distribute and balance call volume, thus allowing better call support for multiple calls. Relocating Fire Station #2 will allow for faster response times to the western limits of Fountain Hills. The current Rural/Metro contract calls for 5 and 8 minute response. FUNDING PRIORITY: 306 Medium - Results in Increased Efficiency The Height of Desert Living Capital Projects Information Sheets F4005 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 174,471 FY15-16 $ 3,379,314 $ FY16-17 - $ FY17-18 - $ FY18-19 - $ FY19-20 - $ - $ - $ - $ - TOTAL $ 3,553,785 270,686 $ 3,824,471 $ 270,686 $ 174,471 $ 3,650,000 PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - $ FY15-16 $ FY16-17 - 174,471 300,000 3,350,000 174,471 $ 3,650,000 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ - $ - $ - 474,471 3,350,000 $ 3,824,471 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 307 Capital Projects Information Sheets F4029 PROJECT TITLE: Civic Center Improvements PROJECT NUMBER: F4029 PROJECT DESCRIPTION/SCOPE: Removal and replacement of approximately 12,500 square feet of concrete between the Library and Community Center, removal of turf areas and replacement with xeriscape, tree replacement and miscellaneous improvements as needed. TOWN GOALS TIMEFRAME: FY16-17 YEAR PROJECT BEGAN: FY16-17 TOTAL ESTIMATED PROJECT COST: $150,000 PROJECT JUSTIFICATION: The Library and Community Center were opened in 2001 and since that time the concrete plaza has seen displacement causing tripping hazards. These trip hazards have been ground down to acceptable limits but the concrete continues to shift. The irrigation for the small turf areas surrounding the concrete plazas also run onto the concrete. Maintenance of these areas is a challenge and it is recommended to replace the turf areas with concrete curbing, decomposed granite and desert friendly plants. FUNDING PRIORITY: 308 Medium—Provides Maintenance of Existing Systems The Height of Desert Living Capital Projects Information Sheets F4029 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ - $ - $ FY16-17 150,000 $ - $ - $ - $ $ - $ 150,000 $ - $ - $ - TOTAL 150,000 $ 150,000 $ - $ - $ - $ $ - $ - $ - $ - FY15-16 FY17-18 FY18-19 FY19-20 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ FY16-17 - $ FY17-18 - FY18-19 FY19-20 TOTAL 150,000 $ - $ - $ 150,000 150,000 150,000 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 309 Capital Projects Information Sheets F4030 PROJECT TITLE: Chiller Installation PROJECT NUMBER: F4030 PROJECT DESCRIPTION/SCOPE: Purchase and installation of a new chiller and plumbing modifications for the Civic Center complex. TOWN GOALS TIMEFRAME: FY16-17 YEAR PROJECT BEGAN: FY16-17 TOTAL ESTIMATED PROJECT COST: $250,000 PROJECT JUSTIFICATION: When the Civic Center complex was constructed, the Physical Plant was designed for two cooling towers and three chillers to supply chilled water for the HVAC system. During the original construction, two chillers were sufficient to run the Community Center and Library/Museum. In 2005, the Town Hall building was constructed but the third chiller was not added. Two chillers are needed to run simultaneously to supply chilled water during the summer months. Without the third chiller, there is no operational redundancy and the current chillers have in excess of 42,000 hours of run time. FUNDING PRIORITY: 310 Medium—Provides Maintenance of Existing Systems The Height of Desert Living Capital Projects Information Sheets F4030 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ - $ - $ FY16-17 250,000 $ - $ - $ - $ $ - $ 250,000 $ - $ - $ - TOTAL 250,000 $ 250,000 $ - FY15-16 FY17-18 FY18-19 FY19-20 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - $ - $ FY16-17 250,000 $ - $ - $ - $ $ - $ 250,000 $ - $ - $ - TOTAL 250,000 $ 250,000 - FY15-16 FY17-18 FY18-19 FY19-20 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 311 Capital Projects Information Sheets P3011 PROJECT TITLE: Fountain Park Improvements—Phase 6 PROJECT NUMBER: P3011 PROJECT DESCRIPTION/SCOPE: Remaining improvements to Fountain Park include renovation of the east parking lot with lights, low level lighting of interior and exterior sidewalks, monument signage, and amphitheater area lighting and staging for day and evening events. TOWN GOALS TIMEFRAME: FY14-16 YEAR PROJECT BEGAN: FY13-14 TOTAL ESTIMATED PROJECT COST: $993,508 PROJECT JUSTIFICATION: Fountain Park has undergone several phases of improvements since the Town acquired the Park in 1997. All improvements are being done in conjunction with the approved Park master plan and will help keep Fountain Park the signature facility in Fountain Hills. These items represent the final improvements to the Park as outlined in the most recent master plan, which was approved in 1999. FUNDING PRIORITY: 312 High - Finishes a Partially Completed Project The Height of Desert Living Capital Projects Information Sheets P3011 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 83,508 $ FY15-16 910,000 $ - $ - $ - $ - $ $ 910,000 $ - $ - $ - $ - TOTAL 993,508 $ 993,508 83,508 FY16-17 FY17-18 FY18-19 FY19-20 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ 83,508 $ 83,508 FY16-17 - FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ $ - $ - $ - $ - $ 29,880 880,120 $ 910,000 113,388 880,120 993,508 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ 28,300 $ 28,300 $ 28,300 $ 28,300 $ 28,300 $ $ 28,300 $ 28,300 $ 28,300 $ 28,300 $ 28,300 $ The Height of Desert Living 141,500 141,500 313 Capital Projects Information Sheets P3022 PROJECT TITLE: Fountain Lake Water Quality Improvements PROJECT NUMBER: P3022 PROJECT DESCRIPTION/SCOPE: This project will help improve water quality in Fountain Lake by developing a comprehensive water quality management program. TOWN GOALS TIMEFRAME: FY12-16 YEAR PROJECT BEGAN: FY06-07 TOTAL ESTIMATED PROJECT COST: $253,506 PROJECT JUSTIFICATION: Fountain Lake serves as the centerpiece of the Town activities. The total lake area is approximately 29 acres and receives reclaimed wastewater with a high nutrient concentration. Over the years, the lake has experienced episodes of low oxygen levels, occasional algae blooms, unpleasant odors, and fish die off. Meetings are being held between the Town and the Fountain Hills Sanitary District to help determine the extent and funding levels needed to further improve the lake's water quality in the future. A comprehensive water quality management program was previously completed by a consultant. Future improvements to help aerate or “mix” the lake may be required with estimated funding shown in FY15-16. FUNDING PRIORITY: 314 Medium - Maintains Existing Service Level The Height of Desert Living Capital Projects Information Sheets P3022 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 53,506 $ FY15-16 200,000 $ - $ - $ - $ - $ $ 200,000 $ - $ - $ - $ - TOTAL 253,506 $ 253,506 53,506 FY16-17 FY17-18 FY18-19 FY19-20 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ 53,506 FY15-16 $ FY16-17 - FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ $ - $ - $ - $ - $ 20,000 180,000 $ 53,506 $ 200,000 53,506 20,000 180,000 253,506 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ 10,000 $ 10,000 $ 11,000 $ 11,000 $ $ - $ 10,000 $ 10,000 $ 11,000 $ 11,000 $ The Height of Desert Living 42,000 42,000 315 Capital Projects Information Sheets P3025 PROJECT TITLE: Adero Canyon Trailhead PROJECT NUMBER: P3025 PROJECT DESCRIPTION/SCOPE: This access and trailhead will be the main entrance into the Town's McDowell Mountain Preserve and would provide the public with a large parking area, trail access and information, restrooms, a shade ramada, and drinking water. Parking for up to two buses will be provided on the site for the potential use of the local school district to conduct on-site environmental classes. The site would be designed to meet ADA requirements. TOWN GOALS TIMEFRAME: FY16-17 YEAR PROJECT BEGAN: FY15-16 TOTAL ESTIMATED PROJECT COST: $1,948,771 PROJECT JUSTIFICATION: This entrance would be the sole means by which people would be able to access the McDowell Mountain Preserve from the south without walking through existing MCO private property. The site has been planned for a number of years with a master plan for development. The timing of this project has been moved to FY15-16 to better reflect the realities of MCO's development schedule for the Adero Canyon development and the construction of the planned access road by MCO, which would serve as the means by which access to the trailhead site would be gained for the construction of the trailhead. The trailhead site, once completed, will be ADA compliant and provide access to the complete Preserve and its trail system which has already been constructed. FUNDING PRIORITY: 316 Low - Provides an Expanded Level of Service The Height of Desert Living Capital Projects Information Sheets P3025 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 18,771 $ FY15-16 20,000 $ FY16-17 68,179 $ FY17-18 - $ FY18-19 - $ FY19-20 - $ - $ - $ - TOTAL 106,950 1,841,821 $ 1,948,771 $ - $ - $ - $ $ - $ - $ - 1,841,821 $ 18,771 $ 20,000 $ 1,910,000 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ 18,771 $ 18,771 $ FY16-17 - $ FY17-18 - 20,000 10,000 1,900,000 20,000 $ 1,910,000 FY18-19 FY19-20 TOTAL 48,771 1,900,000 $ 1,948,771 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ 10,000 $ 10,000 $ 12,000 $ 12,000 $ $ - $ 10,000 $ 10,000 $ 12,000 $ 12,000 $ The Height of Desert Living 44,000 44,000 317 Capital Projects Information Sheets S6003 PROJECT TITLE: Unpaved Alley Paving Projects PROJECT NUMBER: S6003 PROJECT DESCRIPTION/SCOPE: This project involves paving a number of unpaved alleys throughout the Town. The paving project is divided into five phases as follows: Phase I: 1,400 LF from Panorama to Colony - Completed Phase II: 870 LF from Tower to Panorama - Completed Phase III: 890 LF from Panorama to Enterprise in FY14-15 Phase IV: 1,150 LF adjacent to Colony Wash and 770 linear feet from Fountain Hills Boulevard to Glenbrook in FY15-16 Phase V: 635 LF from Desert Vista to Saxon Dr. and 410 LF from Tioga south and east of Panorama in FY16-17 TOWN GOALS TIMEFRAME: FY09-18 YEAR PROJECT BEGAN: FY08-09 TOTAL ESTIMATED PROJECT COST: $733,282 PROJECT JUSTIFICATION: Maricopa County has mandated that all municipalities stabilize unpaved alleys to mitigate air pollution. The Town of Fountain Hills has entered into an IGA with Maricopa County requiring the unpaved alleys to be stabilized. FUNDING PRIORITY: 318 High - Federal, State or Local Mandate The Height of Desert Living Capital Projects Information Sheets S6003 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 383,282 $ - $ FY16-17 200,000 $ FY17-18 150,000 $ - $ - $ $ - $ 200,000 $ 150,000 $ - $ - TOTAL 733,282 $ 733,282 $ - $ - $ $ - $ - $ 383,282 FY15-16 FY18-19 FY19-20 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ FY16-17 - $ 383,282 $ 383,282 FY17-18 - $ 15,000 185,000 $ - $ 200,000 FY18-19 - FY19-20 TOTAL 15,000 135,000 $ 150,000 413,282 320,000 733,282 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ 2,000 2,000 $ 2,000 2,000 $ 2,000 2,000 $ 2,000 2,000 $ The Height of Desert Living 8,000 8,000 319 Capital Projects Information Sheets S6005 PROJECT TITLE: Shea Boulevard Widening PROJECT NUMBER: S6005 PROJECT DESCRIPTION/SCOPE: This project will widen Shea Boulevard to three lanes in each direction from the east Town boundary to approximately 1,000 feet west of Technology Drive. Also included in the project are improvements to the Shea and Saguaro intersection, a rubberized asphalt overlay of the existing pavement, curb and gutter, sidewalks, traffic signal improvements, traffic signal interconnect conduit, wiring and appurtenances. TOWN GOALS TIMEFRAME: FY08-16 YEAR PROJECT BEGAN: FY07-08 TOTAL ESTIMATED PROJECT COST: $2,783,456 PROJECT JUSTIFICATION: Shea Boulevard is a road of regional significance and has an average traffic volume of 25,000 vehicles per day at Saguaro Boulevard. This project is a MAG Proposition 400 project which will provide for 70% of the project funding with a 30% match from the Town. The MAG reimbursement in the FY12-13 Arterial Life Cycle Program (ALCP) is a maximum of $709,000 in FY13-14, $500,000 in FY14 -15 and $1,594,000 in FY16-17. The Town was also awarded MCDOT Special Project Funds in the amount of $152,400 to provide for a rubberized asphalt overlay from the Beeline Highway (SR 87) to the eastern Town limit. FUNDING PRIORITY: 320 High - Leverage Local Funds The Height of Desert Living Capital Projects Information Sheets S6005 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 1,023,135 FY15-16 300,000 700,000 $ - $ - $ - $ - $ 1,000,000 $ - $ - $ - $ - TOTAL 300,000 1,723,135 200,000 407,921 152,400 $ 2,783,456 $ $ FY16-17 FY17-18 FY18-19 FY19-20 200,000 407,921 152,400 $ 1,783,456 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ FY16-17 - 526,419 1,257,037 1,000,000 $ 1,783,456 $ 1,000,000 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ - $ - $ - 526,419 2,257,037 $ 2,783,456 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 321 Capital Projects Information Sheets S6010 PROJECT TITLE: Saguaro Boulevard Reconstruction PROJECT NUMBER: S6010 PROJECT DESCRIPTION/SCOPE: This project will reconstruct Saguaro Boulevard from Trevino Drive to Fountain Hills Boulevard including the removal and replacement of subgrade as required. Also included are major drainage improvements at Palisades, minor drainage improvements at various locations, and ADA improvements as required. Coordinate project with Palisades and Avenue of the Fountains traffic signal improvements (T5011). TOWN GOALS TIMEFRAME: FY14-16 YEAR PROJECT BEGAN: FY13-14 TOTAL ESTIMATED PROJECT COST: $8,030,682 PROJECT JUSTIFICATION: Saguaro Boulevard was one of the first streets constructed in Fountain Hills and is a major truck route. This reconstruction is the first major work performed on the street. There have been some repairs performed in areas over time, however, the overall condition of the asphalt requires reconstruction. FUNDING PRIORITY: 322 High - Prevents Irreparable Damage to Existing Facilities The Height of Desert Living Capital Projects Information Sheets S6010 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ - FY15-16 $ FY16-17 - 25,000 275,000 7,565,000 11,600 154,082 $ 7,601,600 $ 429,082 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ $ - $ - $ - $ - 300,000 7,565,000 165,682 $ 8,030,682 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ 483,711 2,546,971 $ 3,030,682 FY15-16 $ FY16-17 - FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ - $ - $ - 483,711 7,546,971 $ 8,030,682 5,000,000 $ 5,000,000 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 323 Capital Projects Information Sheets S6053 PROJECT TITLE: Fountain Hills Boulevard Shoulder Paving PROJECT NUMBER: S6053 PROJECT DESCRIPTION/SCOPE: This project will pave the dirt shoulders along Fountain Hills Boulevard from Segundo Drive to Pinto Drive providing dust mitigation and erosion control. TOWN GOALS TIMEFRAME: FY12-16 YEAR PROJECT BEGAN: FY11-12 TOTAL ESTIMATED PROJECT COST: $622,208 PROJECT JUSTIFICATION: The Town applied for and was awarded a Congestion Mitigation Air Quality (CMAQ) grant through the Maricopa Association of Governments for the paving of the dirt shoulders on Fountain Hills Boulevard. This project will provide dust mitigation, erosion control, run-off-the-road hazard mitigation, potential future use by bicycles, and will reduce maintenance costs. The project design is funded by the Town, with construction funded 94.3% through grant funds with a 5.7% local match requirement. FUNDING PRIORITY: 324 High - Leverage Local Funds The Height of Desert Living Capital Projects Information Sheets S6053 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 114,900 $ FY15-16 245,000 255,000 $ FY16-17 - $ FY17-18 - $ FY18-19 - $ FY19-20 - $ 500,000 $ - $ - $ - $ - TOTAL 359,900 255,000 7,308 $ 622,208 7,308 $ 122,208 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ 122,208 $ 122,208 FY16-17 - FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ $ - $ - $ - $ - $ 75,000 425,000 $ 500,000 197,208 425,000 622,208 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ The Height of Desert Living 5,000 5,000 325 Capital Projects Information Sheets S6056 PROJECT TITLE: Shea Boulevard Eastbound Bike Lane PROJECT NUMBER: S6056 PROJECT DESCRIPTION/SCOPE: This project will provide an eastbound bike lane on Shea Boulevard from Palisades to Fountain Hills Boulevard. TOWN GOALS TIMEFRAME: FY12-17 YEAR PROJECT BEGAN: FY11-12 TOTAL ESTIMATED PROJECT COST: $408,559 PROJECT JUSTIFICATION: Staff is working with ADOT to reallocate savings from favorable construction bids received for the Shea Gap Project (S6025) to complete the eastbound bike lane from Palisades to Fountain Hills Boulevard. This project will be administered by ADOT. FUNDING PRIORITY: 326 High - Leverage Local Funds The Height of Desert Living Capital Projects Information Sheets S6056 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 2,570 $ FY15-16 - $ FY16-17 156,000 224,000 $ FY17-18 - $ FY18-19 - $ FY19-20 - $ - $ 380,000 $ - $ - $ - TOTAL 158,570 224,000 25,989 $ 408,559 $ - $ - $ - $ $ - $ - $ - $ 25,989 $ 28,559 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ FY16-17 - $ 28,559 $ 28,559 FY17-18 - FY18-19 FY19-20 TOTAL 100,000 280,000 $ - $ 380,000 128,559 280,000 408,559 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 327 Capital Projects Information Sheets S6057 PROJECT TITLE: McDowell Mountain Road Repairs PROJECT NUMBER: S6057 PROJECT DESCRIPTION/SCOPE: This project will repair an uneven section of McDowell Mountain Road. TOWN GOALS TIMEFRAME: FY15-16 YEAR PROJECT BEGAN: FY15-16 TOTAL ESTIMATED PROJECT COST: $65,000 PROJECT JUSTIFICATION: Repairs are required to correct an uneven section of McDowell Mountain Road. FUNDING PRIORITY: 328 High - Protects Health & Safety of the Town The Height of Desert Living Capital Projects Information Sheets S6057 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ - $ FY15-16 65,000 $ - $ - $ - $ - $ $ 65,000 $ - $ - $ - $ - TOTAL 65,000 $ 65,000 - FY16-17 FY17-18 FY18-19 FY19-20 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ FY16-17 - FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ $ - $ - $ - $ - $ 15,000 50,000 $ - $ 65,000 15,000 50,000 65,000 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 329 Capital Projects Information Sheets T5010 PROJECT TITLE: Intelligent Transportation System (ITS) PROJECT NUMBER: T5010 PROJECT DESCRIPTION/SCOPE: This project will install a hybrid Intelligent Transportation System (ITS) that will be part wireless and part fiber optic wiring for traffic signal interconnection on Shea, Palisades, Saguaro and Fountain Hills Boulevard TOWN GOALS TIMEFRAME: FY17-18 YEAR PROJECT BEGAN: FY16-17 TOTAL ESTIMATED PROJECT COST: $1,212,000 PROJECT JUSTIFICATION: In 2007 the Town hired a consultant to prepare a study with recommendations to implement an ITS system for the traffic signals throughout Fountain Hills. Fountain Hills was selected by MAG for a Federal Aid Grant (CMAQ) to construct the hybrid ITS system. Design is anticipated to start in FY15-16 and continue through FY16-17 with construction in FY1819. FUNDING PRIORITY: 330 Medium - Maintains Existing Service Level The Height of Desert Living Capital Projects Information Sheets T5010 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ - $ - $ FY16-17 250,000 $ FY17-18 40,000 922,000 $ - $ - $ $ - $ 250,000 $ 962,000 $ - $ - TOTAL 290,000 922,000 $ 1,212,000 $ - $ - $ $ - $ - 250,000 962,000 $ 1,212,000 - FY15-16 FY18-19 FY19-20 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ FY16-17 - $ FY17-18 - $ FY18-19 - FY19-20 TOTAL 250,000 962,000 $ - $ - $ 250,000 $ 962,000 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 331 Capital Projects Information Sheets T5011 PROJECT TITLE: Traffic Signal - Palisades and Saguaro Upgrades PROJECT NUMBER: T5011 PROJECT DESCRIPTION/SCOPE: Remove and replace existing traffic signal poles, foundations, mast arms, signal heads, and conduits to meet current standards. TOWN GOALS TIMEFRAME: FY15-16 YEAR PROJECT BEGAN: FY13-14 TOTAL ESTIMATED PROJECT COST: $399,970 PROJECT JUSTIFICATION: The traffic signal at Palisades and Saguaro was built to Maricopa County standards prior to incorporation of the Town of Fountain Hills. Conditions of the traffic signal will be assessed annually until replacement is warranted. FUNDING PRIORITY: 332 Medium - Maintains Existing Service Level The Height of Desert Living Capital Projects Information Sheets T5011 FUNDING SOURCES ACTIVITY C apital Projects Grant Excise Tax General Developer Development Fees Bonds Other Sources Unfunded TOTAL Prior Years $ 19,970 $ FY15-16 380,000 $ - $ - $ - $ - $ $ 380,000 $ - $ - $ - $ - TOTAL 399,970 $ 399,970 19,970 FY16-17 FY17-18 FY18-19 FY19-20 $ PROJECT EXPENSES ACTIVITY Acquisition Planning Design C onstruction Other Expenses TOTAL Prior Years $ - FY15-16 $ FY16-17 - FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ $ - $ - $ - $ - $ 19,970 380,000 $ 19,970 $ 380,000 19,970 380,000 399,970 OPERATING IMPACT ACTIVITY Salaries & Benefits Services & Supplies Other Impact TOTAL FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 TOTAL $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ - $ The Height of Desert Living - 333 Capital Projects Summary 334 The Height of Desert Living Capital Projects Funds Administration Facilities Replacement Fund Administration Facilities Replacement Fund The Height of Desert Living 335 Capital Projects Funds Administration Facilities Replacement Fund Facilities Replacement Fund Service Delivery Plan The Facilities Replacement Fund has been established to cover replacement costs for large scale items that cannot be absorbed in annual operating budgets. These items include, but are not limited to, roofing, interior and exterior building painting, carpet replacement, Physical Plant mechanical equipment, and Parks and Recreation structures. Program Name Administration Total FY12-13 Actual $ $ - Expenditures by Program FY13-14 FY14-15 Actual Revised Budget $ - $ 143,772 $ $ 143,772 FY15-16 Proposed Budget $ 130,000 $ 130,000 Use of Funds - Facilities Replacement By Program Where does the money go? Administration 100% Total Proposed Budget = $130,000 Category Maintenance & Repair Contractual Services Contingency Total 336 FY12-13 Actual $ $ - Expenditures by Category FY13-14 FY14-15 Actual Revised Budget $ - $ 41,008 102,764 $ $ 143,772 The Height of Desert Living FY15-16 Proposed Budget $ 100,000 30,000 $ 130,000 Capital Projects Funds Administration Facilities Replacement Fund Variance Explanations: Maintenance and Repair: Amount was increased and moved from Contingency to better reflect the type of expenditures budgeted. Contractual Services: Amount was included for a reserve study. Contingency: Amount was reduced and moved to Maintenance and Repair. Use of Funds - Facilities Replacement By Category Where does the money go? Maintenance & Repair 77% Contractual Services 23% Contingency 0% Total Proposed Budget = $130,000 FY15-16 Proposed Budget Summary of Expenditures Facilities Replacement Fund Description FY12-13 FY13-14 Actual Actual FY14-15 FY15-16 Revised Budget Proposed Budget Facilities Replacement Fund Building Main/Repair HVAC Repair Professional Fees Contingency Total Facilities Replacement Fund $ $ - - $ $ The Height of Desert Living - - $ $ 41,008 102,764 143,772 $ $ 100,000 30,000 - 130,000 337 Vehicle Replacement Program Vehicle Replacement Program Policy & Procedure 338 The Height of Desert Living Vehicle Replacement Program Policy & Procedure Objective To provide a policy and procedures for the development, approval, and implementation of the Town of Fountain Hills’ multi-year Vehicle Replacement Program (VRP). Scope This policy applies to all vehicles owned by the Town of Fountain Hills that meet the definition detailed in the definitions section. Policy The purpose of the Vehicle Replacement Program is to provide an authoritative decision-making process for the evaluation, selection, and multi-year scheduling of vehicle replacements based on a projection of available fiscal resources and the vehicle’s age, mileage, engine hours and repair costs. The objectives of the program are to:     Ensure the timely purchase, repair and replacement of the Town’s vehicles; Serve as a link in the Town’s planning between the Town’s operating and capital budgets; Maintain control over the Town’s long-term cash flow in relation to the Town's financial capacity; and Ensure efficient, effective and coordinated vehicle acquisition and replacement. Definitions The following words when used in connection with this policy shall have the following meanings: VEHICLE REPLACEMENT PROGRAM: A multi-year planning document that is the product of a systematic evaluation of vehicle utilization, repair and maintenance. This plan serves as a guide for the efficient and effective replacement of vehicles, outlining a detailed timeline and financing schedule of vehicle replacement. VEHICLE: A vehicle is defined in financial terms as a piece of rolling stock with a projected final cost of at least $10,000 and a useful life of at least 7 years. Vehicles shall be subdivided into various classifications, using gross vehicle weight rating standards, as follows:  Sedans  Sports Utility Vehicle (SUV) The Height of Desert Living 339 Vehicle Replacement Program Policy & Procedure  Light Duty Truck (commercial truck classes 1, 2 and 3 — 0—14,000 lb. GVWR)  Medium Duty Truck (commercial truck classes 4, 5 and 6 — 14,001— 26,000 GVWR)  Heavy Duty Truck (commercial truck classes 7 and 8 — over 26,000 GVWR)  Street Sweeper  Fire Ladder Truck  Fire Pumper Truck  Utility Vehicle/Bunker Rake  Loader/Grader/Tractor  Trailer Process A. Schedule: Annually, the Development Services Director and Finance Director will submit an updated VRP to the Town Manager for review in each fiscal year. The Town Manager will review the proposal and forward the approved VRP to the Finance Director for inclusion in the Town’s CIP budget proposal. B. Format: The Development Services Director will utilize the previous year's approved VRP as the basis for developing recommended additions, deletions, or changes for incorporation in the updated VRP for the ensuing year. All new (not replacement) vehicle requests will also include a comprehensive estimate of the impact of the new vehicle on the Town's annual operating budget; e.g., fuel, maintenance requirements, etc. C. Finance Review: The Finance Director will assist the Development Services Director as necessary in all facets of the Vehicle Replacement Program development and review including production of cost estimates, as well as an overall financial analysis of the proposed program. Additional assistance may be requested to help produce draft documents, etc. D. Town Manager Review: The Development Services Director will provide a copy of the proposed VRP document to the Finance Director and Town Manager for review and comment. Following approval by the Town Manager, the VRP will be incorporated into the operating budget proposal for the coming year. 340 The Height of Desert Living Vehicle Replacement Program Policy & Procedure E. Implementation: Upon adoption of the VRP in the operating budget, vehicles included within the applicable budget year may be purchased by the Development Services Director, or his/her designee in compliance with the Town’s Procurement Policy. F. Amendments: The adopted VRP may be amended upon recommendation of the Development Services Director and approval of the Town Manager and Town Council. Procedure A. Form: A New Vehicle Request form shall be utilized to request inclusion of a new (not replacement) vehicle in the Vehicle Replacement Program. Department Directors may request the addition of a new vehicle or transfer between departments to the VRP by submitting their request to the Development Services Director as part of the budget process. The Development Services Director shall include these requests in the VRP that is submitted to the Finance Director and Town Manager. B. Funding Prioritization: As part of the VRP development process, the Development Services Director shall create vehicle replacement priorities to help determine the vehicle replacement schedule which will be incorporated in the five (5) year Capital Improvement Program included in the upcoming fiscal year budget. The following guidelines shall be utilized:  Sedans 10 years/100,000 miles  Sports Utility Vehicle (SUV) 10 years/100,000 miles  Light Duty Truck (0—14,000 lb. GVWR) 10 years/100,000 miles  Medium Duty Truck (14,001—26,000 GVWR) 12 years/125,000 miles  Heavy Duty Truck (over 26,000 GVWR) 15 years/125,000 miles  Street Sweeper  Fire Ladder Truck 15 years/120,000 miles  Fire Pumper Truck 15 years/120,000 miles 8 years/75,000 miles The Height of Desert Living 341 Vehicle Replacement Program Policy & Procedure  Utility Vehicle/Bunker Rake 7 years/15,000 engine hours  Loader/Grader/Tractor 20 years/15,000 engine hours  Trailer 10 years In addition to the factors listed previously, the Development Services Director, or his/her designee, shall also review the utilization, maintenance records of the vehicles, downtime and the overall condition of the vehicles when making recommendations for replacement. C. Funding Sources: The primary funding sources for the VRP are the General Fund and Streets Fund. Revenues for the Vehicle Replacement Fund will also be generated from charges within the operating funds that support the departments that utilize the subject vehicles; charges will be calculated based on replacement cost and updated annually. Vehicles will be replaced according to the schedule and based on model year. Surplus sale proceeds and insurance claim proceeds will also be deposited to the Vehicle Replacement Fund to help offset future vehicle and equipment costs. D. Vehicle Disposal: At least once annually, the Development Services Director, or his/her designee, shall prepare a list of vehicles to be retired from the Town’s fleet based on the replacement schedule. At the discretion of the Development Services Director and based on a recommendation from the fleet mechanic, early retirement of a vehicle with excessive maintenance may be recommended. Excessive maintenance is defined as repair costs that exceed 40% of the vehicle value in a twelve month period. The Town Manager shall authorize the sales of these vehicles at auction by signing over the vehicle title(s). The Development Services Director, or his/ her designee, shall then transport the vehicles to the auctioneer and shall be responsible to insure that the auction proceeds are submitted to the Finance Division for deposit to the Vehicle Replacement Fund. Responsibility for Enforcement The Town Manager, Finance Director and Development Services Director will be responsible for ensuring that this policy is followed and/or updated as necessary. Fiscal Year 15-16 Vehicle Replacement Recommendation During FY12-13, the Vehicle Replacement Policy was updated with changes to the life of some vehicles and elimination of vehicles no longer utilized; the revised Policy was presented and approved by the Town Council. For FY15-16, one new vehicle is budgeted for vehicle replacement incorporating the revised schedules. 342 The Height of Desert Living Vehicle Replacement Program Interfund Charges Vehicle Replacement Interfund Charges Vehicle No. Development Services 148 Development Services NEW Fire 483 (L822) Fire (E822) Fire 752 (E823) Fire 528 (E822R) Fire 422 (S822) Fire (S823) Fire (S823) Fire 166 (D822) Fire 053(7 (D823)) Community Services 11 Community Services 141 Community Services 20 Community Services 17 Community Services 146 Community Services SS1 Community Services 3 Community Services 16 Community Services 18 Community Services 14 Community Services 142 Community Services 147 Community Services M-1 Community Services 143 Development Services 145 Development Services 158 Development Services 154 FUND 100 TOTAL Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets Development Services/Streets FUND 200 TOTAL 155 157 20 135 151 156 5085M 134 134A 113 138 149 144 140 Description Mod Replacement Year Cost FY15-16 Ford Escape Hybrid Ford F-150 Truck American LaFrance Spartan Crimson American LaFrance Ford F550 4x4 (V0822) Equipment on Truck Ford F550 4x4 Ford F150 Supercab Ford F-150 4x4 Supercab John Deere 4x2 Gator Ford F-150 Bobcat John Deere 4x2 Gator Ford F-150 Pickup Tenant Sweeper Sand Pro 3040 Bobcat Mule Kubota KU Ford F-250 Pickup Ford F-150 Pickup Kubota Ford Escape Hybrid Ford F-150 Supercab Ford F-250 Pickup W/Liftgate Ford F-150 Pickup W/Lights 2008 2015 1998 2014 2008 1999 2012 2001 2013 2011 2009 2013 2007 2013 2012 2007 2013 2013 2012 2012 2007 2007 2007 2014 2007 2007 2014 2013 $25,947.22 $30,000.00 $444,527.00 $487,809.00 $369,225.00 $396,032.00 $95,911.85 $20,000.00 $38,176.75 $28,829.10 $43,004.00 $6,590.00 $15,174.00 $7,943.04 $6,248.47 $18,288.49 $44,372.45 $21,398.39 $8,965.95 $8,119.82 $27,199.30 $19,089.00 $18,288.49 $16,751.82 $28,247.00 $25,403.00 $24,089.98 $27,293.70 $2,753.53 $3,000.00 $18,869.42 $33,471.36 $26,121.64 $0.00 $8,481.86 $1,734.00 $3,245.03 $3,059.37 $4,563.62 $979.47 $1,610.28 $1,180.56 $979.47 $1,940.79 $6,595.01 $3,180.41 $1,332.60 $1,206.83 $1,443.21 $2,025.74 $1,777.71 $2,440.98 $2,997.59 $2,805.85 $2,457.18 $2,839.64 $143,093.15 Ford F-250 Pickup W/Lights Ford F-250 Supercab W/Lights Caterpillar 426C Freightliner M2106 Ford F-450 Pickup Ford F-250 Pickup W/Lights John Deere 5085M Tractor Ford F-550 Pickup-Bucket BUCKET EQUIPMENT TRANSFER Aerial Platform-2005 Ford F550 Ford F-150 Pickup Ford Escape Hybrid Ford Escape Hybrid Ford Escape Hybrid Ford Escape Hybrid 2014 2014 1999 2005 2008 2014 2013 2005 2015 2005 2001 2006 2008 2007 2007 $24,047.88 $26,440.10 $88,393.00 $63,170.13 $52,182.78 $24,047.88 $59,555.10 $41,994.25 $40,000.00 $36,597.00 $23,764.00 $27,748.00 $25,947.22 $29,844.00 $29,275.00 $2,452.89 $2,696.89 $4,690.16 $4,469.11 $4,614.74 $2,452.89 $3,037.32 $3,640.90 $20,000.00 $2,284.53 $0.00 $2,944.65 $2,753.53 $3,167.07 $2,896.43 $62,101.11 Fund 100 Fund 200 Total The Height of Desert Living $143,093.15 $62,101.11 $205,194.26 343 Vehicle Replacement Program 344 The Height of Desert Living Schedules Schedules The Height of Desert Living 345 Comprehensive Fee Schedule Effective July 1, 2015 Comprehensive Fee Schedule Effective July 1, 2015 346 The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description MISCELLANEOUS FEES Services Notarization Affix Town Seal Faxing Service - Local Only Fee FY15-16 Email Document Service Returned Check Fee Incoming Wire Transfer Fee ActiveNet Transaction Fee Convenience Fee - credit card payment $2.00 per signature $2.00 each $2.00 First Page, $.50 Each Additional Page $3.00 First Page, $.50 Each Additional Page $0.00 $30.00 $35.00 $2.50 per transaction $3.00 per transaction Campaign Fees Pro/Con Argument Fee Campaign Finance - Late Filing Fee $100.00 $10.00 per business day (per ARS 16-918) Copies - Non - Commercial Photocopies (B&W) 8 1/2 x 11 Photocopies (B&W) 8 1/2 x 14 Photocopies (B&W) 11 x 17 Photocopies (Color) 8 1/2 x 11 Photocopies (Color) 8 1/2 x 14 Photocopies (Color) 11 x 17 $.25 $.30 $.40 $.50 $.60 $.70 Copies - Commercial Photocopies (B&W) 8 1/2 x 11 Photocopies (B&W) 8 1/2 x 14 Photocopies (B&W) 11 x 17 Photocopies (Color) 8 1/2 x 11 Photocopies (Color) 8 1/2 x 14 Photocopies (Color) 11 x 17 $.50 per page $.60 per page $.80 per page $1.00 per page $1.20 per page $1.40 per page Documents Town Code Zoning Ordinances Subdivision Code CAFR (Annual Financial Report) Annual Budget Land Use Analysis CD of Council Meeting Other Materials on CD $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 $25.00 Reports License Report (Non - Commercial Use) License Report (Commercial Use) $25.00 (CD or hard copy) $50.00 (CD or hard copy) Faxing Service - Long Distance per per per per per per page page page page page page (CD or hard copy) (CD or hard copy) (CD or hard copy) (CD or hard copy) (CD or hard copy) (hard copy only) ea ea The Height of Desert Living 347 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 MISCELLANEOUS FEES (CONT.) Maps 11" x 17" Street/Index Map "Typical" (B&W) $0.80 11" x 17" Street/Index Map "Typical" (Color) $1.40 11" x 17" Street/Index Map "Typical" (Photo) $5.00 11" x 17" Aerial Site Plan (Photo) 24" x 36" Street/Final Plat/As Built (B&W) 24" x 36" Street/Final Plat/As Built (Color) 24" x 36" Aerial (Photo) 36" x 36" Bldg/Plat/Zoning Map (B&W) 36" x 36" Bldg/Plat/Zoning Map (Color) 36" x 36" Aerial (Photo) 60" x 60" Street/Bldg/Develop/Plat/Plot (B&W) 60" x 60" Street/Bldg/Develop/Plat/Plot (Color) 60" x 60" Street/Bldg/Develop/Plat/Plot (Photo) Plat Map Book $20.00 $3.00 $10.00 $30.00 $10.00 $25.00 $40.00 $35.00 $75.00 $125.00 $25.00 Adopt A Street Fee, per sign $30.00 DOG LICENSE Non - neutered dog Spayed/Neutered dog Over 65 with neutered dog Service Dog Replacement Dog Tag Late fee neutered dog (per month) Late fee non - neutered dog (per month) $42.00 - non-refundable $17.00 - non-refundable $6.00 - non-refundable No fee $4.00 - non-refundable $2.00 - non-refundable $4.00 - non-refundable BUSINESS LICENSE FEES Providers of services, wholesalers and $50.00/application and first year fee - nonmanufacturers with a fixed place of business refundable within the town limits Retail merchants, restaurants, bars, $50.00/application and first year fee - noncontractors and renters of real and personal refundable property with a fixed place of business within the town limits and persons engaging in the sale of real estate Wholesalers, manufacturers and providers of $50.00/application and first year fee - nonservices without a fixed place of refundable business within the town limits 348 The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 BUSINESS LICENSE FEES (CONT.) Retail merchants, etc. (as above) without a $50.00/application and first year fee - nonfixed place of business within the town limits refundable Annual renewal fee for business within the town limits $35.00 - non-refundable Annual renewal fee for business without a $50.00 - non-refundable fixed place of business within the town limits Late fee for renewal of business license fee 25% of renewal fee Peddlers, solicitors and mobile merchants $250.00/calendar quarter or fraction thereof non-refundable Peddler investigation fee (per person) $25.00 - non-refundable Promoters of entertainments, circuses, bazaars, etc., who receive a percentage of receipts or other consideration for their services. Each such promoter shall also obtain liability insurance of a minimum of $1 million per incident/$2 million aggregate naming the Town as insured. $100.00/week Animal Show Circus Parade Only Handbill Distributor Amusement Company, such as ferris wheel, merry - go - round, etc., not part of a circus. Tent Show. Wrestling Exhibition. Road Show, Carnival or Circus. Practice of palmistry, phrenology, astrology, fortune telling, mind reading, clairvoyancy, magic or any healing practices not licensed by the State of Arizona, or any similar calling without a fixed place of business Duplicate Business License Verification of License Letter $100.00/week $50.00/day $10.00/day $100.00/day $50.00/day $10.00 - non-refundable $10.00 - non-refundable FALSE ALARM SERVICE CHARGES (PER CALENDAR YEAR) First and second None Third $50.00 Fourth $75.00 Fifth and Sixth $100.00 Seventh or more $200.00 each The Height of Desert Living 349 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 WIRELESS COMMUNICATIONS (CELL TOWER ON TOWN PROPERTY) Lease Agreement Application Fee, each $100.00, per location - non-refundable location Amendments to Cell Tower Lease $100.00 - non-refundable Agreements SPECIAL EVENT PERMITS Special Event Permits - Business Application Fee - Business Permit Fee $100.00 - non-refundable $50 per day (not to exceed $400) Special Event Permits - Non-Profit Application Fee - Charitable Organization Permit Fee $50.00 - non-refundable $25 per day (not to exceed $200) Special Event Permits - Extra Fees Special Event Liquor Application Fee Utility Fees See alcohol license application fees - nonrefundable Actual cost of usage ALCOHOL LICENSE APPLICATION Person Transfer Fee Location Transfer Fee Probate/Will Assignment/Divorce Decree Extension of Premise Sampling Permit $150.00 - non-refundable $150.00 - non-refundable $150.00 - non-refundable $25.00 - non-refundable $25.00 - non-refundable Initial/Interim Application Fee 01 - In State Producer 02 - Out of State Producer 03 - Domestic Microbrewery 04 - In State Wholesaler 05 - Government 06 - Bar, All Spirituous Liquors 07 - Beer & Wine Bar 08 - Conveyance 09 - Liquor Store 10 - Beer & Wine Store 11 - Hotel/Motel 12 - Restaurant 13 - Domestic Farm Winery 14 - Private Club 15 - Special Event 16 - Wine Festival/Wine Fair $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $500.00 - non-refundable $0.00 $25.00 - non-refundable $25.00 - non-refundable 350 The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description ADULT ORIENTED BUSINESS LICENSE Application Fee - Business Application Fee - Provider Application Fee - Manager Application Fee - Employee (per person) License Fee - annual - Business License Fee - annual - Provider License Fee - annual - Manager CABLE LICENSE Initial License Application Transfer of ownership License modification, pursuant to 47 USC Sec 545 Other License modification License fee - quarterly Late fee (after 30 days) EXCAVATIONS/IN - LIEU FEES Base fee (per excavation) Trench cut fees: Newly paved or overlayed 0 - 1 yrs Newly paved or overlayed 1 - 2 yrs Newly paved or overlayed 2 - 3 yrs Newly paved or overlayed 3 - 4 yrs Newly paved or overlayed 4 - 5 yrs Newly paved or overlayed 5 - 6 yrs Slurry or chip sealed 0 - 2 years Pavement replacement greater than 300 ft in length Utility Newly Newly Newly Newly Newly Newly Slurry Pit fees: paved or overlayed 0 - 1 yrs paved or overlayed 1 - 2 yrs paved or overlayed 2 - 3 yrs paved or overlayed 3 - 4 yrs paved or overlayed 4 - 5 yrs paved or overlayed 5 - 6 yrs or chip sealed 0 - 2 years Adjustment (MH, valve, monument, etc) Striping Lane Markers Stop Bars Crosswalks RPMs Fee FY15-16 $500.00 - non-refundable $100.00 - non-refundable $100.00 - non-refundable $50.00 - non-refundable $200.00 - non-refundable $100.00 - non-refundable $100.00 - non-refundable $2,500.00 - non-refundable $2,000.00 - non-refundable $2,500.00 - non-refundable up to $2000 - non-refundable 5% of gross receipts 5% plus interest of 1 1/2% per mo $250.00 plus: $55.00 per lineal ft. $45.00 per lineal ft. $35.00 per lineal ft. $25.00 per lineal ft. $15.00 per lineal ft. $10.00 per lineal ft. $4.00 per lineal ft. $2.50 per sq. yd. $5.00 $4.50 $3.50 $2.50 $1.50 $1.00 $5.00 per per per per per per per Sq. Sq. Sq. Sq. Sq. Sq. Sq. ft. ft. ft. ft. ft. ft. ft. $500 ea. $.55 per linear ft. $150.00 ea. $2.50 per Sq. ft. $.79 per Sq. ft. $7.00 ea. The Height of Desert Living 351 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 ENCROACHMENT/ENGINEERING PERMITS Base Permit Fee $50.00 - non-refundable 2"/6" Paving A.C. $.35 per sq. yd. 1" Paving - Overlay or Top Course $.15 per sq. yd. 1" ABC or Select Subbase $.05 per sq. yd. Permanent Barricading $25.00 ea. Guard Rail/Hand Rail $.20 per linear ft. Survey Monuments $10.00 ea. Concrete Aprons $15.00 ea. Scuppers $15.00 ea. Review for Adjustments MH, etc. $10.00 ea. 4" Paving - PC Concrete $.22 per sq. yd. Decorative Sidewalk or Paving Sidewalk & Bike path Curb & Gutter Valley Gutter Sign (regulator, street etc.) Pavement Cuts Driveway/Driveway Modifications Utility, Water Line, Sewer Line Trench Drywells (maxwell or similar) Storm Drain Pipe Catch Basins, Headwells Cutoff Walls Slope Protection Rip Rap Retaining Wall Cut/Fill (Materials Moved) Box Culverts Miscellaneous Landscaping Irrigation Lighting Grading Utility Splice/Repair Pits (outside pvmt) Other In Lieu Payments Traffic Control Plan Review Engineering Plan Review Fee Failure to obtain an Encroachment Permit Failure to obtain a Final Inspection Reinspection Fee Investigation Fee for Work Done Without Permit 352 $.30 per linear ft. $.30 per linear ft. $.20 per linear ft. $.50 per linear ft. $5.00 ea. $2.00 per linear ft. $30.00 ea. $.15 per linear ft. $100.00 ea. $2.00 per linear ft. $50.00 ea. $.35 per linear ft. $.30 per sq. yd. $.90 Sq. ft. $1.53 per linear ft. $.40 per cubic yd. 5% of attached estimate 5% of attached estimate 5% of attached estimate 5% of attached estimate 5% of attached estimate 5% of attached estimate $2.00 Sq. ft. (minimum $50.00) 5% of attached estimate Calculated for cuts greater than 300 feet in length $200 $350 per sheet $200 $100 $150 $250 or the permit fee, whichever is greater, but not to exceed $2,500 for every day or a portion of a day from the time unpermitted work began until a permit is obtained. The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description DEVELOPMENT SERVICES FEES Easement or Right-of-Way Abandonment Hillside Protection Reconfiguration and/or Replacement of Hillside Protection Easement Revocation Administrative Fee Engineering Plan Review Fee Engineering Report/Calculations Review Fee (Drainage, Environmental, Traffic, Structural, Water, Sewer, etc.) Failure to barricade or improper barricading Environmental fee PLANNING & ZONING FEES Area Specific Plans and amendments General Plan Amendments Preliminary Plats Time Extension Fee Final Plats Replats (lot joins, lot divisions, lot line adjustments) Plat Abandonments Condominium Plats Cut & Fill Waiver Final Plat Improvement: Plan Checking Except water and sewer plans Water and sewer plans only Tract Housing Recording Fees (subject to change without notice) Concept Plans or Design Review Time Extension fee Fee FY15-16 $350.00 $350.00 $300.00 $350 per sheet $350.00 per report Up to $1,000 $3.00 per month per parcel; billed $36.00 annually $3,000.00 plus $ 100.00 per acre ^ Minor $ 3,000.00 plus $ 100.00 per acre ^ Major $ 5,000.00 plus $ 100.00 per acre ^ $2,000.00 plus $50.00 per lot, unit or tract ^ $100.00 $1,500.00 plus $ 50.00 per lot, unit or tract ^ $500.00 up to three lots, more than 3 lots use Final Plat fees ^ $500.00 ^ $1,500.00 plus $50.00 per unit ^ $300 $350.00 per sheet (includes 2nd and 3rd reviews) $175.00 per sheet (includes 2nd and 3rd reviews) $200.00 per sheet with corrections (4th + reviews) $75.00 per sheet for addendums (changes made after approval). $500.00 per Standard Plan + $100 per House Façade Variant $24.00 first page for plat filed for record, + $20.00 per page for each additional copy, and; $9.00 for each instrument, + $1.00 for each additional page over 5 pages. $500.00 plus $200.00 for every 5,000 square feet or portion thereof ^ $100.00 The Height of Desert Living 353 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 PLANNING & ZONING FEES (CONT.) Site Plan Review Hillside Protection Easement (HPE) Land Disturbance Fee Rezones (Map) Ordinances (Text Amendments) Planned Unit Developments (PUD) Development Agreements Zoning Verification Letter Continuance at Applicant Request Variances Appeal of a Decision by the Zoning Administrator Special Use Permits and amendments Temporary Use Permits Time extension Fee Comprehensive Sign Plans and amendments Administrative Use Permit/Grand Opening Sign Permit Landscape Plan Review Saguaro Cactus Permit Temporary Visitor Permit (RV Parking) New/Address Change Notification fee $500.00 plus $ 100 per acre or portion thereof $20.00 + applicable recording fees $10.00 per Sq. ft. $2,000.00 plus $100 per acre or portion thereof plus notification *^ $2,000.00 plus notification * $2,000.00 plus $100 per acre or portion thereof plus notification * $2,500.00 plus $100 per acre or portion thereof $200.00 $250.00 $1,000.00 plus $300.00 for each additional variance plus notification *^ $1,000.00 plus notification *^ $500.00 plus notification *^ - nonrefundable $200.00 plus notification * - non-refundable $100.00 $200.00 $25.00 $420.00 plus $ 2,500.00 refundable deposit ** $90.00 $25.00 $25.00 $5.00 per mailing label and $ 60.00 per newspaper posting as appropriate *Plus a notification charge of $5.00 per mailing label and/or $60 per newspaper posting as appropriate. **Deposit refundable upon landscaping approval by Town. ^All fees include up to 3 reviews by staff. Any additional reviews will be subject to an additional fee equal to 25% of the original fee. The "recording fee" is per Maricopa County's Fee Schedule and is, therefore, subject to change. 354 The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description DEVELOPMENT FEES Single Family Residential Multi - Family Residential Commercial Office Hotel Industrial Fee Detail (From Above) Park & Recreation Residential (1) Fire and Emergency Residential (1) Non - Residential (2) (1) (2) Fee FY15-16 $1,601 $1,601/dwelling $0.243/Sq. ft. $0.243/Sq. ft. $0.243/Sq. ft. $0.243/Sq. ft. $1,301/dwelling $300/dwelling $0.243/Sq. ft. Residential includes single and multi - family dwelling units Non - residential includes commercial and industrial square footage The Height of Desert Living 355 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 BUILDING PERMIT/PLAN CHECK – SINGLE FAMILY RESIDENTIAL Single Family Homes (Includes Permit and Plan Review) Livable Area with A/C $.75 Sq. ft. Covered Area: Garage and/or Patio (non $.45 Sq. ft. A/C) Single Family Addition Area non A/C $.75 Sq. ft. $.45 Sq. ft. Single Family Remodel Area non A/C $.23 Sq. ft. $.14 Sq. ft. Specialized Permits (Includes Permit and Plan Review) Solar Photovoltaic $140.00 Fence Walls $70 plus $.15 LF (Linear Footage) Retaining Walls $70 plus $1.53 LF (Linear Footage) Pools & Spas Attached $290 plus $.90 Sq. ft. Stand Alone Spas $235.00 Landscape Plan Review $420.00 plus $ 2,500.00 refundable deposit ** Miscellaneous Permits (Plan Review Fee Extra) One Discipline Permit $70.00 (building, plumbing, electrical or mechanical) Combination Permit $210.00 Miscellaneous Plan Review Minimum Plan Review Revisions to Approved Plans $70.00 per hour (1 - hour Minimum) $70.00 per hour (1 - hour Minimum) Over the Counter Permits (No Plan Review Fee Required) Plumbing - Water heater replacement/solar $70.00 (minor) Mechanical - HVAC replacement (minor) $70.00 Electrical - panel repair (minor) $70.00 Demolition (minor) $120.00 Plan Review Add On (After 3rd Review) 50% of Bldg Permit/Plan Review Fee Reinspection Fee $150.00 per Trip Plan copies 24x36 $3.00 per page - B&W $5.00 per page - Color 356 The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 BUILDING PERMIT/PLAN CHECK – SINGLE FAMILY RESIDENTIAL (CONT.) Permit Extensions - Residential new $400.00 construction only (If Town has all records and within current Code cycle) Permit Extensions - Residential remodel only (If Town has all records and within current Code cycle) $100.00 Refund for cancelled Single Family Home permit 35% of building permit fee paid - request must be made within 180 days of original payment Penalty for failure to obtain a building permit 50% of Bldg Permit/Plan Review Fee BUILDING PERMIT/PLAN CHECK - COMMERCIAL Commercial Building Permit (Includes Permit and Plan Review) Area with A/C $.75 Sq. ft. Covered Area (non A/C) $.45 Sq. ft. Commercial Building Addition Area with A/C Covered Area (non - A/C) $.75 Sq. ft. $.45 Sq. ft. Commercial Remodel (Existing) Area with A/C Covered Area (non - A/C) $145 plus $.23 Sq. ft. $145 plus $.14 Sq. ft. Shell Only for Commercial & Multi Family Area with A/C Covered Area (non – A/C) $205 plus $.50 Sq. ft. $70 plus $.45 Sq. ft. Commercial Tenant Improvement Area with A/C Covered Area (non - A/C) $145 plus $.23 Sq. ft. $145 plus $.14 Sq. ft. Apartments/Condominiums Livable Area with A/C Covered Area (non - A/C) $.75 Sq. ft. $.45 Sq. ft. Apartments/Condominiums with 4 or more units & recurring floor plans (0 -100,000 livable sq. ft.) Livable Area with A/C $.60 Sq. ft. Covered Area (non - A/C) $.37 Sq. ft. Apartments/Condominiums with 4 or more units & recurring floor plans (Over 100,000 livable sq. ft.) Livable Area with A/C $.53 Sq. ft. Covered Area (non - A/C) $.33 Sq. ft. The Height of Desert Living 357 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 BUILDING PERMIT/PLAN CHECK – COMMERCIAL (CONT.) Specialized Permits (Includes Permit and Plan Review) Solar Photovoltaic $140.00 Fence Walls $70 plus $.15 Lf (Linear Footage) Retaining Walls $70 plus $1.53 LF (Linear Footage) Pools & Spas Attached $290 plus $.90 Sq. ft. Stand Alone Spas $235.00 Landscape Plan Review $420.00 plus $ 2,500.00 refundable deposit ** Miscellaneous Permits (Plan Review Fee is Separate) Minimum Permit (one discipline) $70.00 (or $210.00 for building, plumbing, electrical and mechanical) Minimum Combination (all disciplines) $210.00 Sign Permit, less than 32 Sq. ft. (Face $50.00 per sign Replacement Only) Sign Permit, greater than 32 Sq. ft. (Face $100.00 per sign Replacement Only) Sign Permit, less than 32 Sq. ft. (New) $190.00 per sign Sign Permit, greater than 32 Sq. ft. (New) $240.00 per sign Miscellaneous Plan Review Minimum Plan Review Revisions to Approved Plans $70.00 per hour (1 - hour Minimum) $70.00 per hour (1 - hour Minimum) Over the Counter Permits (No Plan Review Fee Required) Plumbing - Water heater replacement/solar $70.00 (minor) Mechanical - HVAC replacement (minor) $70.00 Electrical - panel repair (minor) $70.00 Demolition (minor) $120.00 Plan Review Add On (After 3rd Review) 50% of Bldg Permit/Plan Review Fee Reinspection Fee $150.00 per trip Permit Extensions - Commercial new construction only (If Town has all records and within current Code cycle) $400.00 Permit Extensions - Commercial remodel $100.00 only (If Town has all records and within current Code cycle) Penalty for failure to obtain a building $100.00 permit Refund for cancelled Commercial 35% of building permit fee paid - request Building permit (must be done in writing) must be made within 180 days of original payment 358 The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description FIRE SAFETY FEES Residential Automatic Sprinkler System Plan Review/Inspection Commercial Automatic Sprinkler System Plan Review/Inspection Commercial Auto Sprinkler System Modification Plan Review/Inspection Commercial Hood System Plan Review/Inspection Commercial Fire Alarm System Plan Review/Inspection Commercial Fire Alarm System Modification Plan Review/Inspection Residential LPG Installation Review/Inspection Annual Adult Residential Group Care Inspection Annual Commercial Fire Inspection Fee Tent Permit Fee (any tent over 200 Sq. ft. & any canopy over 400 Sq. ft.) Reinspection Fee (beyond one re-check) ABATEMENT FEES Inspection fee Reinspection fee Fee FY15-16 0.05 Sq. ft. (minimum $25) $.10 Sq. ft. (minimum $50) $75.00 $100.00 $100.00 $50.00 $50.00 $100.00 per year $15.00 $100.00 $150.00 per trip $70.00 per hour (1 - hour minimum) $150.00 per trip PARK FACILITY RENTALS Park Rental Fees - Resident/Non-Profit Small Ramada - 2 hour minimum Medium Ramada - 2 hour minimum Large Ramada - 2 hour minimum Meeting Rooms 2 hour minimum Multi-Purpose Fields - 2 hour minimum Open Turn Areas - 3 hour minimum (1) Performance Pad (Amphitheater) - 3 hour minimum (1) Tennis Courts - 90 minute reservation Tennis Courts - 90 minute reservation Avenue of the Fountains Plaza Rental - 3 hour minimum Per Hour $10.00 $15.00 $20.00 $10.00 $15.00 $50.00 $75.00 $5.00 without lighting $7.00 with lighting $75.00 Per Hour, each section The Height of Desert Living 359 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 PARK FACILITY RENTALS (CONT.) Park Rental Fee Extras Power Distribution Box Rental Fee & Deposit Athletic Field Lights (2 hour minimum) Athletic Field – Prep & Bases Alcohol Permit with Park Reservation Fountain Operation Staff (2 hour minimum) Park Rental Fees - Non - Resident Small Ramada - 2 hour minimum Medium Ramada - 2 hour minimum Large Ramada - 2 hour minimum Meeting Rooms - 2 hour minimum Multi-Purpose Fields - 2 hour minimum Open Turf Areas - 3 hour minimum (1) Performance Pad (Amphitheater) - 3 hour minimum (1) Tennis Courts - 90 minute reservation Tennis Courts - 90 minute reservation Avenue of the Fountains Plaza Rental - 3 hour minimum Park Rental Fee Extras Power Distribution Box Rental Fee & Deposit $15.00/box per day; $100.00 deposit per box and power cable $10.00 Per Hour $25.00 Each $10.00 for 50 Consuming Adults - nonrefundable $265.00 Per Half-Hour $21 - $38 Per Hour Per Hour $15.00 $22.50 $30.00 $15.00 $22.50 $75.00 $112.50 $10.00 without lights $14.00 with lights $112.50 Per Hour, each section Fountain Operation Staff - 2 hour minimum $15.00/box per day; $100.00 deposit per box and power cable $10.00 Per Hour $25.00 Each $10.00 for 50 Consuming Adults - nonrefundable $265.00 Per Half-Hour $21.00 - $38.00 Per Hour Recreation Fees Program Cancellation Fee $10.00 Athletic Field Lights - 2 hour minimum Athletic Field – Prep & Bases Alcohol Permit with Park Reservation 360 The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description COMMUNITY CENTER RENTALS Community Center Rental Resident/Non-Profit (Tier 2) Any Meeting Room - 2 hour minimum One Ballroom (30 - 90 people) Minimum 4 hours Two Ballrooms *(91 - 160 people) Minimum 4 hours (1) (2) Minimum 4 hours (1) (2) Grand Ballroom *( 251 - 450 people) Minimum 4 hours (1) (2) Lobby 4 hour minimum Fee FY15-16 Per Hour $15.00 Per Hour $32.50 $65.00 $97.50 $130.00 Per Hour $31.25 Grand Ballroom & Lobby (2) All Day Rate (Monday - Thursday 7:00 am to $1,600.00 Midnight) All Day Rate (Friday - Saturday 7:00 am to $2,000.00 Midnight) Weekend Rates: Friday & Saturday (no rentals on Sunday) Ballroom 3 (includes patio access and views)* 4 hour minimum (1) (2) Ballroom 4 (includes patio access and views) 4 hour minimum (2) Weekend Rates: Friday-Sunday Per Hour $37.50 $37.50 Tier 2 Groups meeting 6 or More Times per Year: 4 hour minimum with contract 50% of Resident/Non-Profit rate Centennial Circle - 3 hour minimum $75.00 *Ballroom 3 not available as a standalone rental The Height of Desert Living 361 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 COMMUNITY CENTER RENTALS (CONT.) Community Center Rental - NonResident/Commercial (Tier 3) Any Meeting Room One Ballroom (30-90 people) 4 hour minimum Two Ballrooms *(91 - 160 people) 4 hour minimum Three Ballrooms*( 161 - 250 people) 4 hour minimum Grand Ballroom *( 251 - 450 people) 4 hour minimum Lobby 4 hour minimum Per Hour $35.00 $75.00 $150.00 $225.00 $300.00 $62.50 Grand Ballroom & Lobby All Day Rate (Monday - Thursday 7:00 am to $4,000.00 Midnight) All Day Rate (Friday - Saturday 7:00 am to $5,000.00 Midnight) Weekend Rates: Friday & Saturday (no rentals on Sunday) Ballroom 3 (includes patio access and views)* 4 hour minimum Ballroom 4 (includes patio access and views) 4 hour minimum Weekend Rates: Friday-Sunday Per Hour $112.50 $112.50 Tier 3 Groups meeting 6 or More Times per Year: 4 hour minimum with contract 50% of Non-Resident/Commercial Rate Centennial Circle - 3 hour minimum $112.50 *Ballroom 3 not available as a standalone rental 362 The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 COMMUNITY CENTER RENTALS (CONT.) Community Center Extra Service Fees - Resident/Non-Profit Video Projector - Note Vission 3,000 $40.00 Lumens Overhead Projector $15.00 Slide Projector $15.00 27" TV $15.00 Flat Screen TV $25.00 TV/VCR (or DVD) $0.00 VCR or DVD Player $10.00 Small Screen $5.00 Large Screen (8' x 10') $10.00 Large Screen Border $15.00 Internet Access Hard Wire $125 per day Sound Reinforcement Microphones Wireless Speaker Table (Includes Mixing Board) Conference Phone Portable Sound System (Includes Mixing Board and/or Portable Speaker) CD Player $5.00 $15.00 each $10.00 $25.00 $10.00 Electricity (per booth) 110 V 220 V $15.00 $40.00 Other Easel Papers & Markers Portable White Board Walker Display Board $5.00 $10.00 $5.00 $5.00 Items for Sale 25' Extension Cord Power Strip Masking Tape $15.00 each $15.00 each $5.00 per roll Miscellaneous Dance Floor - per 3' x 3' parquet square Staging 6' x 8" section Piano - Tuning Extra Upright Grand Coffee Service $3.00 $5.00 $25.00 $50.00 $5.00 per 8 cup pack The Height of Desert Living 363 Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 COMMUNITY CENTER RENTALS (CONT.) Community Center Extra Service Fees - Non - Resident/Commercial Video Projector - Note Vission 3,000 $75.00 Lumens Overhead Projector $30.00 Slide Projector $30.00 27" TV $30.00 Large Flat Panel Monitor $50.00 Flat Screen TV $50.00 VCR or DVD Player $20.00 Small Screen $10.00 Large Screen (8' x 10') $20.00 Large Screen Border $30.00 Internet Access Hard Wire $125.00 per day Sound Reinforcement Microphones Wireless Speaker Table (Includes Mixing Board) Conference Phone Portable Sound System (Includes Mixing Board and/or Portable Speaker) CD Player $15.00 $15.00 each $20.00 $50.00 $20.00 Electricity ( per booth) 110 V 220 V $25.00 $75.00 Other Easel Papers & Markers Portable White Board Walker Display Board $10.00 $20.00 $10.00 $10.00 Items for Sale 25' Extension Cord Power Strip Masking Tape $15.00 each $15.00 each $5.00 each Miscellaneous Dance Floor - Per 3' x 3' parquet square Staging 6' x 8" section Piano - Tuning Extra Upright Grand Coffee Service Portable Bar Labor Charges $5.00 $10.00 $50.00 $100.00 $5.00 per (10) 8oz cup pack $50.00 $25/hr $40/hr OT NOTE: All Rentals Are Subject To Applicable Arizona Sales Taxes 364 The Height of Desert Living Comprehensive Fee Schedule Effective July 1, 2015 Description Fee FY15-16 SENIOR SERVICES ANNUAL MEMBERSHIP FEES (CALENDAR YEAR) Resident $20.00 Non - Resident $30.00 COURT FEES Non - Sufficient Funds (checks returned to Court) Public Defender Jail Reimbursement Jury Costs (assessed if jury trial canceled within five days of trial) Civil Traffic Default Warrant Diversion Program Rescheduling Court Clerk Court User Public Records Search Copies Certified Copies Copies of CDs $29.00 per check Actual costs for appointed attorney Actual costs billed by County for jail time served Actual administrative costs $25.00 per defaulted charge $50.00 per warrant issued $25.00 $17.00 $20.00 per charge, plus surcharges $2.00 per name $0.50 per page $17.00 $17.00 NOTE: Court fees are subject to change throughout the fiscal year in accordance with State Law and Arizona Supreme Court Rules. The Height of Desert Living 365 Comprehensive Fee Schedule Effective July 1, 2015 366 The Height of Desert Living Schedule of Authorized Positions Schedule of Authorized Positions The Height of Desert Living 367 Schedule of Authorized Positions Schedule of Authorized Positions FY12-13 Authorized FTE Position Title FY13-14 FY14-15 Authorized Authorized FTE FTE FY14-15 Revised FTE FY 15-16 Proposed FTE Municipal Court Presiding Judge Court Administrator Senior Court Clerk Court Clerk Authorized FTE 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 0.63 1.00 1.00 1.00 0.63 1.00 1.00 1.00 0.63 1.00 1.00 1.00 5.00 4.00 3.63 3.63 3.63 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.88 1.00 1.00 0.75 1.00 0.75 0.50 0.80 1.00 1.00 0.75 0.88 0.63 1.00 0.50 1.00 0.50 0.50 0.80 1.00 1.00 1.00 1.00 1.00 0.63 1.00 1.00 1.00 1.00 0.63 0.70 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.63 0.70 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.63 0.70 11.68 10.56 10.96 11.33 11.33 1.00 1.00 1.00 1.00 1.00 1.50 1.25 1.00 1.00 1.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.25 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.30 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.30 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.30 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 18.75 16.25 16.30 16.30 16.30 Administration Town Manager Deputy Town Manager/Finance Director Administrative Services Director Executive Asst to Town Mgr/Council Town Clerk Human Resources Administrator/Risk Mgr. Volunteer Coordinator Economic Development Administrator Economic Development Specialist Information Technology Coordinator Information Technology Administrator Information Technology Technician Finance Director Accounting Supervisor Accountant Financial Services Technician Accounting Clerk Customer Service Representative II Authorized FTE Development Services Development Services Director Town Engineer Civil Engineering Inspector Executive Assistant Facilities/Environmental Supervisor Facilities Maintenance Tech Custodian Street Superintendent Fleet Mechanic/Open Space-Landscape Spec Traffic Signal Technician II Street Maintenance Technician Senior Planner GIS Technician/CAD Operator Code Enforcement Officer Chief Building Official/Plans Examiner Building Permit Technician Authorized FTE 368 The Height of Desert Living Schedule of Authorized Positions Schedule of Authorized Positions—continued FY12-13 Authorized FTE Position – Title FY13-14 FY14-15 Authorized Authorized FTE FTE FY14-15 Revised FTE FY15-16 Proposed FTE Community Services Community Services Director Recreation Supervisor Recreation Program Coordinator Recreation Assistant Tourism Coordinator Tourism Assistant Executive Assistant Parks Supervisor Park Operations Lead Lead Park Attendant Park Attendant Groundskeeper Customer Service Representative II Events Coordinator - Community Center Events & Operations Supervisor - CC Operations Coordinator - Community Center Operations Support Worker Customer Service Representative I Senior Services Supervisor Senior Services Activities Coordinator Home Delivered Meals Coordinator Senior Services Assistant Authorized FTE Total Authorized FTE 1.00 1.00 2.00 2.45 1.00 1.00 2.00 3.00 0.30 1.00 1.00 1.00 2.00 2.45 1.00 1.00 1.00 3.00 0.30 1.00 1.00 1.65 1.00 1.00 0.58 0.75 0.45 1.00 1.00 2.00 0.50 1.00 1.00 1.00 2.45 3.00 0.30 1.00 1.00 1.65 0.88 1.00 0.58 0.75 0.45 1.00 1.00 2.00 1.00 1.00 1.00 1.00 0.49 1.96 3.00 0.30 1.00 1.00 1.65 0.88 1.00 0.58 0.75 0.45 1.00 1.00 2.00 1.00 1.00 1.00 1.00 0.49 1.96 3.00 0.30 1.00 1.00 1.65 0.88 1.00 0.58 0.75 0.45 1.00 1.65 1.00 1.00 0.58 0.75 0.45 21.18 20.18 20.56 21.06 21.06 56.61 50.99 51.45 52.32 52.32 The reduction in authorized FTEs is a result of the economic downturn and the need to reduce town expenditures, resulting in the consolidation of positions as well as actual staff layoffs. Compared to the high of 115 FTEs in FY01-02, the current level of 52 FTEs represents a total decrease of 45% over a fourteen year period. The Height of Desert Living 369 Pay Plan Pay Plan 370 The Height of Desert Living Pay Plan FY15-16 PAY PLAN (adjusted by 2.5%) Exempt Positions Position Title Minimum Finance Director Development Services Director Town Engineer Administrative Services Director Community Services Director Court Administrator Town Clerk Economic Development Specialist Chief Building Official/Plans Examiner Street Superintendent Senior Planner Recreation Supervisor Parks Supervisor Information Technology Administrator Facilities/Environmental Supervisor Events and Operations Supervisor - Comm. Ctr. Executive Assistant to the Town Manager/Council Senior Services Supervisor Accountant Recreation Program Coordinator Tourism Coordinator Volunteer Coordinator $ Community Center Operations Coordinator 85,406 84,095 80,842 75,654 75,361 67,511 62,062 60,336 59,720 58,468 58,227 54,229 52,384 51,774 50,936 47,486 47,150 45,225 43,525 41,114 41,114 41,114 Maximum $ 38,214 121,456 119,592 114,965 107,588 107,171 96,007 88,258 85,804 84,927 83,147 82,805 77,119 74,495 73,628 72,437 67,530 67,052 64,315 61,897 58,468 58,468 58,468 Previous Range $ 83,323 82,044 78,870 73,809 73,523 65,864 60,548 58,864 58,263 57,042 56,807 52,906 51,106 50,511 49,694 46,328 46,000 44,122 42,463 40,111 40,111 32,635 54,344 - $ 118,494 116,675 112,161 104,964 104,557 93,665 86,105 83,711 82,856 81,119 80,785 75,238 72,678 71,832 70,670 65,883 65,417 62,746 60,387 57,042 57,042 46,410 37,282 - 53,019 Non-Exempt Positions Position Title GIS Technician/CAD Operator Traffic Signal Technician II Civil Engineer Inspector Code Enforcement Officer Executive Assistant Fleet Mechanic/Open Space-Landscape Specialist Park Operations Lead Facilities Maintenance Technician Building Permit Technician Senior Court Clerk Street Maintenance Technician Court Clerk Financial Services Technician Accounting Clerk Customer Service Representative II Senior Services Activities Coordinator Lead Park Attendant Customer Service Representative I Home Delivered Meals Coordinator Groundskeeper Operations Support Worker Custodian Park Attendant Senior Services Assistant Minimum $ 23.53 22.98 20.57 19.37 19.37 18.92 18.92 17.59 17.16 16.72 16.72 16.03 16.03 15.54 15.54 15.23 15.23 13.96 13.68 13.68 13.68 12.72 12.72 12.72 The Height of Desert Living Maximum $ 32.80 32.00 28.48 26.73 26.73 26.08 26.08 24.14 23.51 22.87 22.87 21.86 21.86 21.15 21.15 20.70 20.69 18.85 18.44 18.44 18.44 17.04 17.04 17.04 Previous Range $ 22.50 21.95 19.54 18.34 18.34 17.89 17.89 16.56 16.13 15.69 15.69 15.00 15.00 14.51 14.51 14.20 14.20 12.93 12.65 12.65 12.65 11.69 11.69 11.69 - $ 32.00 31.22 27.79 26.08 26.08 25.44 25.44 23.55 22.94 22.31 22.31 21.33 21.33 20.63 20.63 20.19 20.19 18.39 17.99 17.99 17.99 16.62 16.62 16.62 371 Pay Plan 372 The Height of Desert Living Resolution 2015-13 Resolution 2015-13 The Height of Desert Living 373 Resolution 2015-13 374 The Height of Desert Living Resolution 2015-13 The Height of Desert Living 375 Glossary Glossary 376 The Height of Desert Living Glossary AC-AR Account A separate financial reporting unit for budgeting, management or accounting purposes. All budgetary transactions, whether revenue or expenditure, are recorded in accounts. Several related accounts may be grouped together in a fund. A list of accounts is called a chart of accounts. Accounting Standards The generally accepted accounting principles (GAAP) promulgated by the Governmental Accounting Standards Board (GASB) that guide the recording and reporting of financial information by state and local governments. Accrual Basis of Accounting The basis of accounting under which transactions are recognized at the time they are incurred, as opposed to when cash is received or sent. Expenses are recorded at the time liabilities are incurred and revenues are recorded when earned. Unbilled services are recorded as receivables at year end. Actual vs. Budgeted Difference between the amounts projected (budgeted) in revenues or expenditures at the beginning of the fiscal year and the actual receipts or expenses, which are incurred by the end of the fiscal year. Adoption Formal action by the Town Council, which sets the spending limits for the fiscal year. Ad Valorem Taxes Commonly referred to as property taxes. The charges levied on all real, and certain personal property, according to the property’s assessed value and the tax rate. Used as a source of monies to pay general obligation debt and to support the General Fund. Allotment Part of an appropriation that may be expended or encumbered during a given period. Appropriation Specific amount of monies authorized by the Town Council for the purpose of incurring obligations and acquiring goods and services. An appropriation is limited in amount and time when it may be used unless it is for capital projects such as constructing roads and buildings. Arbitrage The ability to use tax exempt proceeds and, by investing those funds in higher yielding taxable securities, generate a profit to the issuer. The Height of Desert Living 377 Glossary AS-BO Assessed Valuation A value set upon real and personal property by the Maricopa County Assessor for the purpose of levying property taxes. Asset The resources and property of the Town that can be used or applied to cover liabilities. Alternatively, any owned physical object (tangible) or right (intangible) having a monetary value or an item or source of wealth expressed in terms of any cost benefitting a future period. Attrition A method of achieving a reduction in personnel by not refilling the positions vacated through resignation, reassignment, transfer, or retirement. Audit Report The report prepared by an auditor covering the audit or investigation of an entity’s financial position for a given period of time, usually a year. As a general rule, the report should include: 1) a statement of the scope of the audit; 2) explanatory comments concerning exceptions from generally accepted auditing standards; 3) opinions; 4) explanatory comments concerning verification procedures; 5) financial statements and schedules; and 6) statistical tables, supplementary comments and recommendations. The auditors signature follows 3). The Town is required to have an annual audit conducted by qualified certified public accountants. Authorized Positions Employee positions which are authorized in the adopted budget. Available (Unassigned) Fund Balance Funds remaining from the prior year which are available for appropriation and expenditure in the current year. Balanced Budget Arizona law (Title 42-Arizona Revised Statutes) requires the Town Council to annually adopt a balanced budget by purpose of public expense. State law defines this balanced budget as “the primary property tax levy, when added together with all other available resources, must equal these expenditures.” The total of proposed expenditures will not exceed the total of estimated revenues and fund balances. Base Budget The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to maintain service levels previously established by the Town Council. Bond A written promise to pay a specified sum of money (called the face value or principal amount) at a specified date or dates in the future (called the maturity dates), and carrying interest at a specified rate, usually paid periodically. The difference 378 The Height of Desert Living Glossary BO-CA between a bond and a note is that a bond is issued for a longer period and requires greater legal formality. Bonds are primarily used to finance capital projects. The most common types of bonds are:  General Obligation (GO) Bond: This type of bond is secured by the full faith, credit, and taxing power of the municipality.  Revenue Bond: This type of bond is secured by the revenues from a specific source such as gas taxes or water revenues. Bond Rating A judgment of credit quality based on detailed analysis of specific data given to an entity by a rating agency such as Moody’s Investors Service, Standard and Poor’s Corporation and Fitch’s Investors Service. Factors that are evaluated in determining bond ratings include an entity’s ability to raise taxes and the relative size and diversity of an entity’s economic base. Bond Refinancing The payoff and re-issuance of bonds to obtain better interest rates and/or bond conditions. Budget A financial plan of estimated expenditures and anticipated resources adopted for a specific period of time outlining a plan for achieving council goals and objectives. Budget Amendment A change of budget appropriation between expenditure accounts which does not change the legal spending limit adopted by Town Council. Budget Calendar The schedule of key dates which a government follows in the preparation and adoption of the budget. Budgetary Basis of Accounting The basis of accounting used to estimate financing sources and uses in the budget. The method used to determine when revenues and expenditures are recognized for budgetary purposes. This basis generally takes one of three forms: GAAP, cash, or modified accrual. Budgetary Control The control or management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Assets Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. The Height of Desert Living 379 Glossary CA-CO Capital Budget A spending plan for improvements to, or acquisition of, land, facilities and infrastructure that balances revenues and expenditures, specifies the sources of revenues, and lists each project or acquisition. Normally a capital budget must be approved by the legislative body. The capital budget and accompanying appropriation ordinance may be included in a consolidated budget document that has a section devoted to capital expenditures and another to operating expenditures. Alternatively, two separate documents may be prepared – one for the capital budget and one for the operating budget. Capital Expenditure A capital expenditure is made when purchasing a fixed asset having a value of $10,000 or more and a useful life of more than one year. Capital Improvement Program A plan for capital outlay to be incurred each year over a fixed number of years to meet capital needs arising from the Town’s long-term needs. Capital Improvement Project Expenditures for the construction, purchase or renovation of Town facilities or property that have a value greater than $50,000. Capital Outlay Expenditures resulting in the acquisition of or addition to the Town’s fixed assets with a value of $10,000 or more and a useful economic lifetime of more than one year. Capital Project Carryover An approved Capital Project that was not completed in the fiscal year and, therefore, was budgeted again in the current fiscal year in order to finish the project. Capital Projects Funds Capital project funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets. Capital projects funds exclude those types of capital related outflows financed by proprietary funds or for assets that will be held in trust for individuals, private organizations, or other governments. Cash Basis of Accounting The basis of accounting in which transactions are recognized only when cash amounts are increased or decreased. Community Facilities District (CFD) A separate legal entity established by the Town which allows for financing of public improvements and services. 380 The Height of Desert Living Glossary CO-DE Comprehensive Annual Financial Report (CAFR) The official annual financial report of the Town. The CAFR represents management’s report to the Town Council, constituents, investors and creditors. Contingency/Reserve An amount, a budgetary reserve/contingency, set aside as available, with Town Council approval, to cover unforeseen expenditures, emergency expenditures, or revenue shortfalls. Debt Limit Statutory or constitutional limit on the principal amount of debt that an issuer may incur (or that it may have outstanding at any one time). Debt Management Negotiate and manage issuance of bonds and refunding. Debt Ratio Total debt divided by total assets. Debt Service The cost of paying principal and interest payments on outstanding bonds according to a predetermined payment schedule. Debt Service Fund One or more funds established to account for revenues used to repay the principal and interest on debt. Deficit The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Department A functional group of the Town with related activities aimed at accomplishing a major Town service or program. Depreciation An accounting transaction which spreads the purchase cost of an asset across its useful life. Alternatively, expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. Development Fees Those fees and charges generated by building, development, and growth in the Town. The Height of Desert Living 381 Glossary DI-FI Distinguished Budget Presentation Awards Program A voluntary awards program administered by the Government Finance Officers Association of the United States and Canada to encourage governments to prepare effective budget documents. Division A grouping of related activities within a particular Department (example, Senior Services is a Division of Community Services). Employee (or Fringe) Benefits Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government’s share of costs for the various retirement, medical and life insurance plans. Encumbrance The formal accounting recognition of appropriated or committed funds to be set aside for a future expenditure. To encumber funds means to set aside or commit funds for a specified future expenditure. For budgetary purposes, encumbrances are considered expenditures. Estimated Revenue The amount of projected revenue to be collected during the fiscal year. Expenditure A net decrease in financial resources. Expenditures include operating expenses which require the use of current assets. If accounts are kept on the accrual basis, this term designates total charges incurred, whether paid or unpaid. If they are kept on the cash basis, the term covers only actual disbursements for these purposes. Expenditure Limitation An amendment to the Arizona State Constitution that limits annual expenditures of all municipalities. The Economic Estimates Commission, based on population growth and inflation, sets the limit. All municipalities have the option of Home Rule where the voters approve a four-year expenditure limit based on revenues received. Expenses Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other costs. Financial Plan A summary by fund of planned revenues, expenditures, operating transfers, reserves, and fund balances. 382 The Height of Desert Living Glossary FI-GE Fiscal Policy A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year Any period of twelve consecutive months establishing the beginning and the ending of financial transactions. For the Town of Fountain Hills, this period begins July 1 and ends June 30. Fixed Assets Assets of a long-term character which are intended to continue to be in use or kept for more than one year and of a monetary value greater than $10,000. Full Faith and Credit A pledge of a government’s taxing power to repay debt obligations. Full-Time Equivalent Position (FTE) A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a part-time typist working for 20 hours per week would be equivalent to a 0.5 FTE. Fund An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and changes in these assets and liabilities. Fund Balance The excess of the assets of a fund over its liabilities, reserves and carryovers. A balance or carryover that occurs when actual revenues exceed budgeted revenues and/or when actual expenditures are less than budgeted expenditures. GAAP (Generally accepted accounting principles) Uniform minimum standards for financial accounting and recording encompassing the conventions, rules, and procedures that define accepted accounting principles. General Fund The major fund in most governmental entities. While other funds tend to be restricted to a single purpose, the General Fund is a catch-all for general government purposes. The General Fund contains the activities commonly associated with municipal government, such as police and fire protection, parks and recreation. General Obligation Bonds This type of bond is backed by the full faith, credit and taxing power of the government. Bonds that finance a variety of public projects. The repayment of these bonds is usually made from secondary property tax revenues. The Height of Desert Living 383 Glossary GE-LE General Plan A plan approved by the Town Council that provides the fundamental policy direction and guidance on development decisions in the Town. Goal A statement of broad direction, purpose, or intent based on the needs of the community. A goal is general and timeless. Governmental Funds Governmental Funds are those through which most governmental functions of the Town are recorded. Revenues are recognized as soon as they are both measurable and available. Expenditures generally are recorded when a liability is incurred except for unmatured interest on debt and certain similar obligations, which should be recognized when due. Grants A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. Indirect Cost A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service. Infrastructure The physical assets of a government (e.g. streets, public buildings, parks, etc.) Interfund Transfers The movement of monies between funds of the same governmental entity. Intergovernmental Refers to transactions between different levels of government, e.g. city, county, state and federal. Intergovernmental Revenue Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Lapsing Appropriation An appropriation made for a certain period of time, generally for the budget year. At the end of the specified period, any unexpended or unencumbered balance lapses or ends, unless otherwise provided by law. Levy The total amount to be raised by general property taxes for purposes specified in the property tax levy motion. 384 The Height of Desert Living Glossary LE-OB Levy Rate The amount of tax levied for each $100 of assessed valuation. Liability Indebtedness of a governmental entity, such as amounts owed to vendors for services rendered or goods received, and principal and interest owed to bondholders. These amounts are debts or legal obligations which must be paid at some future date. Line-item Budget A budget prepared along departmental lines that focuses on what is to be bought. Long-term Debt Debt with a maturity of more than one year after the date of issuance. Modified Accrual Basis of Accounting The basis of accounting used by governmental-type funds. Under this basis, revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. Municipal Property Corporation (MPC) Bond Bonds that are backed by the excise taxes of the Town including local sales tax, franchise tax, State Shared sales tax, and motor vehicle in-lieu tax. The MPC is a non-profit corporation established for the purpose of issuing debt to purchase municipal facilities, which it leases to the Town. Nonrecurring/One-Time Appropriation An appropriation made for one-time items or projects. Examples include capital or major equipment purchases, special studies, and information technology upgrades. Object Detail Analysis of obligations and expenditures according to the types of services or other items involved, e.g. personal services, supplies, materials, equipment, as distinguished from the purpose for which such obligations are incurred. An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture. Objectives Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame. The achievement of the objective advances an organization toward a corresponding goal. Obligations Amounts which a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid. The Height of Desert Living 385 Glossary OP-PE Operating Budget Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing of acquisitions, spending, and service delivery activities of the Town are controlled. Operating Expenses The cost for personnel, materials, and equipment required for a department to function. Operating Impacts Operating impacts are the additional, incremental revenues or costs associated with the project—any new cost or revenue streams resulting from the project less existing expenditures and revenues where applicable. These impacts include maintenance expenses, utility and personnel expenses, revenues from project-specific construction spending and operating revenues. Operating Revenue Funds that the government receives as income to pay for ongoing operations. The revenue includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services. Ordinance A formal legislative enactment by the Town Council. Organization Unit (Org) A budget format that assigns expenditures by department level, without specification as to what the funding level is for specific programs. Pay-as-you-go Basis A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. Performance Based Budget The Performance Based Budget is a customer based, performance driven, results oriented budget system based on Outcome Management. Outcome Management is a management approach that focuses on the results achieved when providing a service. Performance Indicators Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Measurement of service performance indicators that reflect the amount of money spent on services and the resulting outcomes at a specific level of services provided. Performance Measurement Statistical indicators that permit program evaluation to be conducted in a budgetary context. 386 The Height of Desert Living Glossary PE-RE Performance Target Percentage or number for each program performance measure that will be the desired level of performance for the upcoming budget period. Program A functional grouping of departmental expenditures or activities which are directed toward a common purpose, consistent over time and meet the following criteria: comprehensive, distinctive, practical, and clear. Activities performed by one or more organizational units for the purpose of accomplishing a function for which the Town is responsible. Program Budgeting An approach to budget formulation and appropriations that identifies programs or activities, rather than line items, as the primary budget units, and presents information on program missions, goals and effectiveness. This information intends to aid in understanding the broader policy implications of funding decisions and the expected results of services to be carried out by programs. Property Tax The total property tax levied by a municipality. Arizona’s municipal property tax system is divided into a primary and secondary tax rate. The rate is expressed as dollars per $100 of assessed valuation. Primary Property Tax Rate Arizona statute limits the primary property tax levy amount and municipalities may use this tax for any purpose. Reserve An account used to segregate a portion of a fund balance to indicate that it is not available for expenditure, or it is legally set aside for a specific future use. Resolution A special or temporary order of the Town Council. Requires less formality than an ordinance or statute. Resources Total amounts available for appropriation including estimated revenues, bond/loan proceeds, fund transfers, and beginning fund balances. Revenue Amounts received by government from sources including taxes, fines, fees, grants, or charges for services, which can be used to finance government operations or capital assets. These amounts increase the net assets of the government. For those revenues which are recorded on an accrual basis, this term designates additions to assets which (a) do not increase any liability, (b) do not represent recovery of an expenditure, and (c) do not represent the cancellation of certain liabilities without a corresponding increase in other liabilities or a decrease in assets. The Height of Desert Living 387 Glossary RE-TA Revenue Bonds Bonds whose principal and interest are payable exclusively from earnings of a revenue generating fund. Secondary Property Tax Rate Arizona statute does not limit the secondary tax levy amount and municipalities may only use this levy to retire the principal and interest or redemption charges on bonded debt. Service Level Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. Sinking Fund A means of repaying funds that were borrowed through a bond issue. The issuer makes periodic payments to a trustee who retires part of the issue by purchasing the bonds in the open market. Special Revenue Fund Accounts for the proceeds of specific revenue sources that are legally restricted to expenditure for specific purposes. State Shared Revenue Includes the Town’s portion of State sales tax revenues, State income tax receipts, and motor vehicle in-lieu taxes. Strategic Plan The Strategic Plan defines the Town’s strategy, or direction, and assists Town management in making decisions on the allocation of personnel and resources. Structural Deficit Structural deficits occur when growth in spending needed to maintain current services and growth in revenues from current taxes and other revenue sources are inconsistent. Supplemental Appropriation An additional appropriation made by the governing body after the budget year has started to cover unforeseen events, projected over expenditures, or to replace revenue shortfalls. Tax Levy The total amount of the general property taxes collected for purposes specified in the Tax Levy Ordinance. Tax Rate The amount of tax levied for each $100 of assessed valuation. 388 The Height of Desert Living Glossary TA-WO Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Transfer Movement of resources between two funds. Example: An interfund transfer would include the transfer of operating resources from the General Fund to the Streets Fund. Unassigned Fund Balance The portion of a fund’s balance that is not restricted or committed for a specific purpose and is available for general appropriation. Unencumbered Balance The amount of an appropriation that is neither expended nor encumbered; essentially the amount of money still available for future purposes. User Fees The fee charged for the direct receipt of a public service to the party or parties who benefit from the service. Valley The area represented by the Greater Phoenix Metropolitan area. Phoenix is also know as the Valley of the Sun. Working Capital A financial metric which represents the amount of day-to-day operating liquidity available. Also known as operating capital, it is calculated as current assets minus current liabilities. Working Cash The excess of readily available assets over current liabilities. The Height of Desert Living 389 Acronyms Acronyms 390 The Height of Desert Living Acronyms AA-AZ Acronyms ABC-American Base Course AC-Asphaltic Concrete ACA-Arizona Commerce Authority ACMA-Arizona City Manager’s Association ADA-Americans with Disabilities Act ADEQ-Arizona Department of Environmental Quality ADOG-Association of Dog Owners Group ADOT-Arizona Department of Transportation ADWR-Arizona Department of Water Resources AGIC-Arizona Geographic Information Council AICP-American Institute of Certified Planners AOC-Administrative Office of the Courts APA-American Planning Association APRA-American Parks & Recreation Association APWA-American Public Works Association ARRA-American Recovery and Reinvestment Act of 2009 ARS-Arizona Revised Statutes ASCE-American Society of Civil Engineers AZBO-Arizona Building Officials AZDOR-Arizona Department of Revenue AZDOT-Arizona Department of Transportation AZ POST-Arizona Peace Officer Standards and Training Board The Height of Desert Living 391 Acronyms BG-GI BGC-Boys and Girls Club BRE-Business Retention and Expansion BVAC-Business Vitality Advisory Council CAD-Computer-Aided Design CAFR-Comprehensive Annual Financial Report CARE-Crisis Activated Response Effort CELA-Code Enforcement League of Arizona CFD-Community Facilities District CIP-Capital Improvement Program CMAQ-Congestion Mitigation and Air Quality cu. yd.-Cubic Yard EMCFD-Eagle Mountain Community Facilities District EMMA-Electronic Municipal Market Access EOC-Emergency Operations Center EPIC-TBI-Excellence in Prehospital Care-Traumatic Brain Injury FEMA-Federal Emergency Management Administration FHUSD-Fountain Hills Unified School District FTE-Full Time Equivalent FY-Fiscal Year GAAP-Generally Accepted Accounting Principles GADA-Greater Arizona Development Authority GASB-Governmental Accounting Standards Board GFOA-Government Finance Officers Association GIS-Geographical Information System 392 The Height of Desert Living Acronyms GO-MS GO-General Obligation GPEC-Greater Phoenix Economic Council HDM-Home Delivered Meals HPE-Hillside Protection Easement HURF-Highway User Revenue Fund HVAC-Heating, Cooling, and Air Conditioning ICMA-International City/County Management Association ICSC-International Council of Shopping Centers ID-Improvement District IGA-Intergovernmental Agreement IIP-Infrastructure Improvement Plan ISO-International Standards Organization IT-Information Technology ITS-Intelligent Transportation System ln. ft.-Lineal (Linear) Feet LTAP-Local Technical Assistance Program LTAF-Local Transportation Assistance Fund MAG-Maricopa Association of Governments MCFCD-Maricopa County Flood Control District MCSO-Maricopa County Sheriff’s Office MH-Manhole MHz-Megahertz MPC-Municipal Property Corporation MSRB-Municipal Securities Rulemaking Board The Height of Desert Living 393 Acronyms NA-VR NACSLB-National Advisory Council on State and Local Budgeting NRPA-National Recreation and Park Association PC-Portland Cement PUD-Planned Unit Developments PTO-Parent Teacher Organization RFP-Request for Proposal RFQ-Request for Quotation RPM-Reflective Pavement Marker RPTA-Regional Public Transit Agency SEC-Securities and Exchange Commission sq. ft.-Square Feet sq. yd.-Square Yard SR-State Route STORM-Stormwater Outreach for Regional Municipalities V-Volt VHF-Very High Frequency VOIP-Voice Over Internet Protocol VRF-Vehicle Replacement Fund 394 The Height of Desert Living Town of Fountain Hills 16705 E. Avenue of the Fountains Fountain Hills, Arizona 85268 480-816-5100 www.fh.az.gov - facebook.com/TownofFountainHills - twitter.com/fhazgov