City of El Mirage, Arizona FY 2016 to FY2017 Budget Document Table of Contents Fund/ Dept # 10 410 490 460 450 440 500 511 480 531 521 522 620 540 551 552 561 562 680 Description Budget in Brief Executive Summary Mayor and Council Biographies Organizational Chart Full Time Equivalent (FTE) Table City Map Budget Fundamentals and Policies State and Federal Fiscal Influences Fund Structure Total Budget Consolidated Summary Fund Summary General Fund General Fund Departments (Number/Name) Mayor & Council City Clerk Safety Administration Legal Services Human Resources Financial Services Information Technology Recreation Parks Facilities Management Fleet Management Community Development Police Code Compliance Fire Fire, Building & Life Safety Transfers & Contingency Page # 1 8 16 22 23 26 27 35 39 40 41 42 45 57 63 69 75 81 87 93 99 107 113 119 125 131 137 147 153 159 165 City of El Mirage, Arizona FY 2016 to FY2017 Budget Document Table of Contents Fund/ Dept # Description Enterprise/Utility Funds 53 Water Fund Departments: 409 Utility Administration 403 Water Operations 404 Customer Service 410 Engineering 408 Capital Projects 406/407 Debt/Transfers 54 Sewer Fund 52 Sanitation Fund Other Funds Streets/Transportation Funds: 21 Highway User Revenue Fund 23 LTAF (Local Transportation Assistance Fund) 56 Capital Projects - Streets Public Safety Funds: 14 Court Fund 15 Court Enhancement Fund 16 Photo Enforcement Fund 28 Police Towing Fund Other Capital Funds: 73 Special Projects Fund 41 Debt Service Fund Supplemental Information Capital & Capital Projects Consolidated Fee Schedule State Budget Schedules Supplemental Information Budget Calendar Council Goals Financial Management Policies FAQs Glossary Page # 171 179 185 193 199 205 213 219 229 235 243 249 257 263 269 275 281 289 295 303 315 332 333 344 374 376 Budget in Brief Introduction: The City Manager is pleased to present the City Council with a balanced budget for Fiscal Year 2017 (July 1, 2016 – June 30, 2017). This year’s budget is developed around the core theme of “Continuing A Logical And Organized Approach To Governance And Development”. In addition, the budget process provides the City with an opportunity to continue to expand and develop on the past themes of emphasizing leadership and excellence in public service, working together to promote a more successful El Mirage, incremental growth and development, creating stability and meeting expectations responsibly, and innovations and efficiencies in service delivery. After years of coping with the effects of the economic downturn, Management and Council have placed the City on stable financial ground. Over the past few years they have taken the following difficult but necessary actions to ensure the long-term financial health of the City: • Setting utility rates to cover operating, capital, and reserve needs • Developing proper reserves • Reducing operating expenses Dr. Spencer A. Isom – • Presenting a bond issue to the voters which allowed for new municipal City Manager facilities to be built for the public and the police department • Implementing a fully funded lean but realistic Capital Improvements Plan (CIP) • Establishing a vehicle replacement program for the Police Department • Completing only those capital improvements that are “needs” and not “wants” • Providing necessary infrastructure to promote economic development The budget for Fiscal Year 2017 is $90,652,000. This budget represents a decrease of $6,461,000 from last fiscal year’s budget which totaled $97,113,000. The proposed Fiscal Year 2017 budget uses $24,651,500 of fund balance, as well as $2,579,000 in bond funds. Operating expenditures are relatively flat, even while the City completes a number of major capital projects. Thanks to voter-authorized bonding, the City recently constructed a new fire station, police station, and recreational facility with pool, is expanding El Mirage Road, and is in the process of building a new City Hall on property donated to the City. Oversight of expenditures has been an enduring organizational objective. The Council adopted fiscally conservative goals for the City and City Manager, which influenced both the Fiscal Year 2017 budget, as well as the CIP. The CIP is a relatively new tool for El Mirage. It details a five-year plan for capital expenditures that supports the priorities of the Council and El Mirage residents, while also supporting the highest use of limited resources. 1 Current Fiscal Year-to-Date Highlights: Currently, General Fund revenues are meeting budget projections. Additionally, departments are doing an excellent job of monitoring their expenditures, and General Fund expenditures to date are less than General Fund revenues. The past few years have seen the completion of the police station, recreation facility with pool, and a joint project with Maricopa County which has been named Basin Park for its dual role as both a recreation amenity and storm water runoff storage location. Additional funding was allocated in previous years for remodeling and renovation at Gentry Park. Gentry Park is one of the City’s oldest landmarks, built more than 45 years ago amid the original downtown neighborhoods. Mindful of the significance of Gentry Park to families and children in the community, the Council approved its major renovation in 2012 including a new baseball diamond, covered dugouts, a concession building, and new fencing, primarily funded by a grant from the Arizona Sports and Tourism Authority. A number of projects have been completed in FY 2016 including building and park improvements, police radio upgrades, and infrastructure improvements including water lines, sidewalks, and streets. Basin Park Lennar Homes, a major homebuilder in the U.S., constructed more than 100 new homes at the City’s northern edge over the last few years, and will be adding more homes this year, thanks in-part to the Council’s decision to discontinue impact fees normally imposed to help defray the cost of public services in new developments. In all, these homes will add approximately $20 million in property value to the City when completed, which should lower secondary property tax burdens. In addition, a number of new businesses including Dakota Fabricating, Southwest Steel, Goodwill, Family Dollar, and others selected El Mirage as a key location in their expansion plans during the last few years. In this day and age, Americans have gained new insight about the environment and their role in preserving it. Every community, no matter the size, must be committed to environmental stewardship to sustain the quality of life for both present and future generations. In El Mirage, signs of this commitment have already begun to emerge. Solar paneled parking structures are installed at Gateway Park, the senior center, police station, recreation facility, and the fire station. The panels generate 80% of each structure’s electricity and were built at no upfront cost to the City. Construction of a similar structure at the current City Hall was completed in 2014. The Water Department replaced older water meters with automated meters designed to immediately identify areas where excessive water is being used. A curbside recycling program has been implemented, translating into less waste in our landfills and a cleaner City for all citizens. The City also implemented a bulk trash pickup program and established same day pickup of recycling and regular trash. Many of the projects mentioned above were funded by General Obligation (G.O.) Bonds authorized by the voters of El Mirage. Before selling bonds, it is common for bond ratings to be assigned to municipalities by 2 rating service providers such as Standard & Poors (S & P) or Moody’s. Bond ratings determine the cost to the City of borrowing bond funds. Meetings were held with representatives of Standard & Poors and Moody’s to lay out the case for the El Mirage bond rating. Points of discussion included the City’s funding reserves, financial management practices, policies, and debt levels. As a result, S & P upgraded El Mirage’s rating to AA-, while Moody’s affirmed its A1 rating. Both ratings led to extremely favorable bond rates on the most recent issues. The savings are reflected in lower tax levies and lower property taxes for residents. Budget Highlights: Entering this fiscal year, Council should be assured the City budget is still the primary focus. The City is committed to continued stability, knowing that planning, pursuing, and negotiating for the best possible outcomes are enduring obligations. Operating expenditures are relatively steady and key partnerships enliven the City’s future. Residents will soon see improvements to Grand Avenue, most notably the realignment of Grand, Thunderbird, and Thompson Ranch Road Grand Avenue – US 60 thanks to partnerships with the Arizona Department of Transportation and the Maricopa Association of Governments. The realignment will bring safer traffic conditions and greater potential for economic expansion. In addition to the improvements along El Mirage Road and the construction of a new city hall, significant projects will continue this year with police capital needs dominating general fund expenditures, while water and sewer projects making up more than 50% of the capital budgeted for this year excluding El Mirage Road and City Hall. The Fiscal Year 2017 budget includes a few changes from the previous fiscal year. Among these changes are the following: • • The current projected budget for Fiscal Year 2017 is $90,652,000. This projected budget represents a decrease of 6.7% over the Fiscal Year 2016 budget. Sources of funds are broken down into four categories: revenues, bonds, fund balance, and transfers (See the “Sources of Funds” chart that follows.). o Revenues before transfers and bond proceeds are projected to decrease by $1,456,000 to $56,674,500.  Grant revenues make up34% of the revenues at $19,549,500.  Charges for services, taxes, and intergovernmental revenues make up 25%, 23%, and 14% of revenues respectively.  All other categories combined make up 3% of total revenues. o Proceeds from issuance of capital related debt (bonds) comprise an additional $2,579,000 in funding sources.  Water and Sewer bonds account for all of the $2,579,000 of budgeted bond revenues. o Fund Balance of $24,651,500 and transfers between funds totaling $6,747,000 comprise the remaining funding sources. 3 • Uses of funds are broken down into five categories: expenses, contingency, transfers out, bond principal, and depreciation (See “Uses of Funds” chart that follows). o Expenses of $68,727,500 (excluding contingencies) have been identified throughout 13 different funds, and can be broken down by type of expense as follows:  Capital – approximately $35,562,000 of capital expenditures across all funds are being presented as part of this budget. This includes any current year capital projects that need to be carried forward into the Fiscal Year 2017 budget, specifically, the $21.9 million balance for the El Mirage Road project. The City is partnering with McDoT and MAG to complete construction of El Mirage Road from Northern to Thunderbird, and to complete improvements along Thunderbird Road from Grand Avenue to west of El Mirage Road. The City has issued bonds to pay for its share of the improvements. McDoT will provide $6 million and MAG will provide 70% funding up to approximately $36 million. The City is accelerating the project to complete improvements in less than five years. The original projection was for the project to take approximately ten years. Capital is $5,042,500 lower than last year.  Personnel – the total projected cost of personnel for Fiscal Year 2017 is $16,186,500. This is a decrease of approximately $542,500. The significant changes are a result of staffing decreases related to reductions in photo enforcement operations, increased public safety retirement contributions, and proposed wage increases.  Supplies and services – the total projected cost of supplies and services for Fiscal Year 2017 is $10,867,500. This is a decrease of approximately $ 358,000. This line item continues to be higher than normal because of the planned replacement of water meters. This project is funded by voter authorized Water Infrastructure Financing Authority (WIFA) bonds. 4  o o o o Other costs – (e.g. special projects, debt service, and fees) amount to $6,111,500 for Fiscal Year 2017. This is a decrease of approximately $ 354,000.  See the following “Expenditures by Category” chart for a graphical representation.  See the following “Percent of Citywide Expenditures by Fund” chart for a graphical representation. Contingency of $251,000 (+ $10 million unknown) for Fiscal Year 2017 is $51,000 higher than the budget for Fiscal Year 2016. Transfers out of $6,747,000 provide an offset for transfers in of the same amount. A “Transfer Matrix” showing the movement of resources between funds can be found at the end of the “Executive Summary” in this document. Bond principal payments of $2,416,500 are programmed to pay utility and general obligation bond principal. Depreciation of $2,510,000 is a non-cash expenditure which reduces fund balance, but does not reduce cash. Depreciation is recorded in the Water and Sewer Funds. Police Department Lobby City Hall Lobby 5 6 New Fire and Police Facilities 7 Executive Summary Primary General Fund Revenues: Below is a table showing the primary classifications of General Fund Revenues and a comparison of this year’s proposed budget to last year’s adopted budget. Below the table is a graph depicting what percentage of the revenue is accounted for in each of the classifications. On the following pages are explanations and graphs of the major General Fund revenues. City Sales Taxes Franchise Fees Primary Property Tax State Shared Revenues Bus. Lic./Bldg. Permits Charges for Services Fines & Forfeitures Transfers Miscellaneous Total General Fund Revenues FY 16-17 Budget FY 15-16 Budget Increase (Decrease) Amount $6,735,000 750,000 1,625,000 8,200,000 250,000 265,000 25,000 2,769,000 215,000 $20,834,000 $6,280,000 700,000 1,625,000 7,855,000 295,000 250,000 15,000 2,997,000 4,660,000 $ 24,677,000 $455,000 50,000 0 345,000 (45,000) 15,000 10,000 (228,000) (4,445,000) $ (3,843,000) 8 % Change 7.25% 7.14% 0.00% 4.39% -15.25% 6.00% 66.67% -7.61% -95.39% -15.57% CITY SALES TAX City sales tax revenues account for about 32% of all General Fund Revenues. The City of El Mirage imposes a 3% tax on all retail sales. An additional 1% is imposed on transient lodging (bed tax). The Arizona Department of Revenue administers the collection of all sales taxes for the City. As City sales tax collections are received and accounted for by the Department of Revenue, they are forwarded to the City of El Mirage in increments. Reports generated by the Department of Revenue are separated into various industry classifications. These reports, as well as the total City sales tax collections for each month, are usually available to the City two to three months in arrears. City sales tax collections have been rebounding statewide, as well as in the City of El Mirage. This trend appears to be leveling out based on the regression analysis in the chart below. For the upcoming budget year, the City is projecting to collect $6,735,000 in City sales tax. This amount is approximately 7% above the budgeted collections for the current budget year. The following chart depicts City sales tax collections for the last ten fiscal years, with the current Fiscal Year 2016 being an estimate. The trend line, using regression analysis for the last ten fiscal years, suggests an upward trend with occasional spikes above the line. The Finance Department has utilized recent tax collection information and the state’s sales tax projections in forecasting City sales tax collections, and believes the figure of $6,735,000 to be justified due to market and business factors. Millions City Sales Tax Collections $8 $7 $5 $5.25 $5.93 $6 $5.63 $5.88 $4 $5.46 $6.70 $6.05 $6.48 $5.36 $6.74 $6.69 $3 $2 $1 $0 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 City Sales Tax Revenue estimates are forecasted using a weighted average percentage increase. The above graph shows a trend line in black. More weight was given the earliest three fiscal years, taking into consideration such factors as, inflation and current economic conditions. For the Fiscal Year ended June 30, 2016, the revenue figure is an estimate only (final figures will not be available until August). Bill Gentry Park 9 2017 BUILDING PERMITS Construction is a cyclical business. The City has seen a small rebound in building permits in part due to a few commercial projects and the completion of a subdivision by Lennar Homes. Compared to past permit activity and other revenue sources, building permits are no longer considered a primary revenue source for the City. The following chart shows building permit fee collections for the last ten fiscal years. 10 FRANCHISE FEES The City has agreements with various utilities that allow access to rights-of-way. In exchange for this access, the utilities pay franchise fees to the City. Each utility has a different agreement with the City. An increase of $50,000 has been budgeted for Fiscal Year 2017 based on collections history since 2007. ALL OTHER FEES Licenses and Permits, Charges for Services, Fines and Forfeitures, and Miscellaneous revenue are the general revenues that constitute this category. While none of these revenues individually make up a significant portion of the General Fund budget, cumulatively they represent $755,000 or 3.6% of General Fund revenue for Fiscal Year 2017. Included in all other fees are business licenses. A business license is required of any person, partnership, syndicate, firm, association, or corporation, before engaging in any of the businesses, callings, or professions, within the corporate limits of the city or who conducts a business outside the corporate limits of the city and who solicits, canvasses, advertises, or delivers products or performs services within the city limits for a fee. The City’s standard business license is $100. PRIMARY PROPERTY TAX A primary property tax of $1 million was approved in Fiscal Year 2004. Like last year and the three years before, the City has decided not to increase the primary property tax. The entire amount of primary property tax revenue is dedicated to public safety functions. Continued growth of approximately $50,000 per year can be expected for the foreseeable future unless increased development resumes within City limits. The City budgets to collect $1,625,000 this year although the actual levy will be for $1,654,937. The difference between these two numbers is the City’s estimate of uncollected delinquent property taxes. If the City had decided to collect the maximum 2% per year levy permitted by law, that levy number would be $2,072,133 for Fiscal Year 2017. 11 STATE SHARED REVENUES Cities and towns in Arizona are fortunate to be involved in a fairly progressive state shared revenue program which distributes funds to Arizona municipalities from four state revenue sources. The General Fund accounts for three of the four state shared revenue sources. They include state shared sales tax, state shared income tax, and vehicle license taxes. The Arizona League of Cities and Towns publishes estimates each year for these revenue sources to be used in each city or town budget process. • • • State Sales Tax - The estimate for state shared sales tax is approximately 6.0% higher than the estimated amount from last year. This amount may be subject to revision later in the year. The Department of Revenue will send final estimates in late June. State Income Tax - The estimate for state income tax is 3.3% higher than last year’s estimate. This is the only one of the shared revenues which can be accurately forecasted since it is based on collections from two years ago. Vehicle License Tax (VLT) – Vehicle License Tax monies have shown signs of growth, and based on consensus estimates are projected to increase 4.2% from last year. The following table shows the last ten years of collections, as well as the estimate for the 2016 fiscal year and the budget for the 2017 fiscal year. The State Legislature approved a new method for determining population used to allocate state shared revenues. While the City’s percentage of the total distribution is expected to decrease, the overall amount to be distributed is projected to increase by a more substantial amount. As a result, the three state shared revenues are projected to increase a combined $345,000 this year. The primary source of shared revenue comes from State Shared Income Tax. GRANTS The City does not track grants through the General Fund. Grant activity and projections can be accessed in the special projects fund located near the end of the budget document. 12 TRANSFERS These are transfers between funds to account for a wide variety of internal activity. Transfers can be repetitive (year-after-year) or one-time. Repetitive transfers are made to comply with Council directives and contractual commitments or to fund administrative and operations services to name a few. One-time transfers are made for grant matches, to complete or subsidize capital projects, to close balances from one fund to another, or to eliminate projected negative fund balances. A matrix is provided below to identify transfers. Transfer Gen. Fund Out Court Capital St. Water Sew er HURF Debt Servic TOTAL In Gen. Fund 23,500 Sew er Fund 893,500 325,000 814,500 Water Fund 1,240,500 Sanitation 297,500 Photo 416,500 100,000 $ 2,260,500 297,500 416,500 833,000 184,000 $ 2,769,000 1,425,500 1,746,500 1,020,000 HURF TOTAL 83,500 932,000 23,500 1,310,000 1,441,000 184,000 1,020,000 83,500 100,000 $ 6,747,000 Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* Customer Service Sew er Water Per Rate Model Engineering GF/Sew er/HURF Water 25% Each Fund Utility Administration GF/Sew er Water 1/3 Each Fund * Based on prior year's fund balance. General Fund Revenue net of bond proceeds should increase by $657,000 or 3% for the next fiscal year. Primary General Fund Expenditures: This year’s budget stresses “Continuing A Logical And Organized Approach To Governance And Development” while continuing the focus on emphasizing leadership and excellence in public service, working together to promote a more successful El Mirage, incremental growth and development, creating stability, meeting expectations responsibly, and innovations and efficiency in service delivery. To create stability, this budget focuses on operations while minimizing increases to the budget. To this end, departments were tasked with being more efficient and effective with the budgets they have. The enhanced revenues have instead been directed to meeting delayed capital needs and to addressing operating costs resulting from enhancements to service delivery. The General Fund budget is used to pay for public safety, general services, community services, and development services among other functions. To perform these services, the General Fund relies heavily on personnel. Of the 164.8 non-elected positions budgeted this year, 120.9 are accounted for in the General Fund. As a result, 48% of the General Fund budget is established to pay for salaries and benefits (personnel services). 13 Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service/Fees Contingency Total • • 2017 Budget $ $ 12,553,000 1,237,500 3,665,500 255,500 7,797,500 231,500 251,000 25,991,500 2016 Budget $ $ 12,659,500 1,161,000 3,408,000 264,000 8,358,000 171,000 200,000 26,221,500 $ Change % Change ($106,500) 76,500 257,500 (8,500) (560,500) 60,500 51,000 ($230,000) -0.8% 6.6% 7.6% -3.2% -6.7% 35.4% 25.5% -0.9% Supplies/Services/Special Projects/Capital Outlay/Projects/Debt Service/Fees decreased by $174,500 or 1.3% from last year’s budget of $13,362,000. Capital totaling $7,797,500 has been identified to pay for the items on the following page. 14 ACCOUNT DEPARTMENT DESCRIPTION AMOUNT 10-540-617 COMMUNITY DEVELOPMENT PLOTTER/SCANNER $33,000 10-551-650 POLICE REPLACEMENT VEHICLES 200,000 10-551-617 POLICE RADIO REPLACEMENT 10-551-617 POLICE POLE CAMERA 8,000 10-551-659 POLICE SPILLMAN HR MODULE 7,000 10-561-635 FIRE PORTABLE RADIOS 16,000 10-561-650 FIRE REPLACEMENT VEHICLE 48,000 10-480-661 INFORMATION TECHNOLOGY DESIGN/INSTALL FIBER OPTIC-EL MIRAGE ROAD 10-480-617 INFORMATION TECHNOLOGY FIREWALL REPLACEMENT 13,000 10-480-617 INFORMATION TECHNOLOGY TECHNOLOGY REFRESH 33,000 10-521-654 PARKS SKATE PLAZA ADDITION 20,000 10-521-654 PARKS RELOCATE COMMUNITY GARDEN 10-522-661 FACILITIES WINDY CITY DOGS BUILDING IMPROVEMENTS 10-690-699 POLICE DISPATCH RELOCATION 10-690-668 ENGINEERING CITY HALL - CARRYFORWARD TOTAL • 28,000 100,000 115,000 14,500 267,000 6,895,000 $ 7,797,500 Council Contingency has been set at $251,000. Any use of Council Contingency requires Council notification. Because these funds are not assigned to a specific department, they are available for use to meet emergency needs or for unplanned opportunities such as grant matches or newly identified City needs. Conclusion and Acknowledgments: I am pleased to present the City Council with a balanced budget that focuses the City resources on achieving Council goals and objectives while maintaining and enhancing community services. This new budget year provides the City an opportunity to “Continue A Logical And Organized Approach To Governance And Development” while continuing the focus of emphasizing leadership and excellence in public service, working together to promote a more successful El Mirage, incremental growth and development, creating stability and meeting expectations responsibly, and innovations and efficiency in service delivery. I would like to thank Deputy City Manager Robert Nilles, Assistant Finance Director Christy Eusebio, the Finance Department, Department Heads, and City Staff for their efforts, hard work, and countless hours spent preparing this balanced budget for the Council’s consideration. Respectfully submitted to the Mayor and Council of the City of El Mirage Dr. Spencer A. Isom City Manager 15 CITY OF EL MIRAGE, ARIZONA LIST OF ELECTED CITY OFFICIALS Mayor Lana Mook Mayor Lana Mook has called Arizona home for more than 30 years. After retiring from approximately three decades in management, training and patient relations in the health care industry, Mook devoted much of her time to volunteering in El Mirage, pursuing her commitment to do everything she could to improve her community. With a number of other community volunteers, she co-founded the People of El Mirage (POEM), a civic-based community organization focused on helping those in need, as well as informing the public on local issues. Under her leadership, the organization promoted local support for Luke Air Force Base, raised funds for local Cub Scouts, and participated in numerous food and clothing drives for the area’s residents in need. In addition, POEM members partnered with local public safety officials to increase safety and awareness in El Mirage neighborhoods. In 2010, Mook was elected Mayor of the City of El Mirage. She currently serves on the Executive Committee of the Arizona League of Cities and Towns, the Executive Committee of the Maricopa Association of Governments (MAG), Board member of Western Maricopa Coalition (Westmarc), and Board member of the Greater Phoenix Economic Council (GPEC). Mayor Mook has provided many years of service to a number of organizations including the Phoenix Suns Charities, the Girl Scouts of America, the U.S. Forest Service (Smokey Bear and Woodsy Owl Fire Prevention Programs), and is a past Vice-President of the Greater Phoenix American Bowling Association. Accomplishments • Played a significant role in improving the City’s image throughout the West Valley and the entire Phoenix metropolitan area. This included developing a partnership with Luke Air Force Base and supporting the F-35A mission. • Successfully advocated for passage of an $8 million bond measure to provide El Mirage residents with a community recreational facility with swimming pool and a new police facility. • Appointed to the League of Arizona Cities and Towns Executive Committee consisting of 25 mayors and councilmembers from across the State. The League provides an important link among the 91 incorporated cities and towns in Arizona representing collective interests at the State Legislature, and providing timely information on important municipal issues. 16 • Protected basic services such as public safety by successfully advocating for the rehire of four first responders for the Fire Department after they were laid off in 2010. In addition, she encouraged the Police Department to address speeding throughout the community with the assistance of RedFlex photo radar. • Worked to develop El Mirage’s future economic base by approving projects to design quality transportation corridors throughout the City. The design of El Mirage’s portion of the Northern Parkway project is ongoing and construction is expected to begin in 2016. Reconfiguration of the Thompson Ranch/Grand Avenue/Thunderbird Road intersection is expected to commence in 2016, and major improvements to Thunderbird Road from 127th Avenue to El Frio Street are scheduled to be completed by mid-2016. • Improved the appearance and quality of life of El Mirage through enhancements to Gentry Park and Grand Avenue. Gateway Park Entry Plaza 17 Vice Mayor Joe Ramirez Vice Mayor Joe Ramirez has been proud to call El Mirage home for more than 50 years. He graduated from Dysart High School and attended Glendale Community College before beginning work in the construction industry, which led him to a 30-year career that included owning his own construction firm. A straight-to-the-point individual, Vice Mayor Ramirez has always been a supporter of El Mirage and the West Valley. In addition to serving on the City Council, he volunteers his time on numerous civic projects and participates in local events including the Christmas Toy Drive, the Clean Our Community Program, and Habitat for Humanity. Ramirez invites residents to learn more about the issues in the community and join him in working toward a better El Mirage. Councilman Roy Delgado Councilman Roy Delgado has served on the El Mirage City Council for 11 years and was last elected in September 2012 to a four-year term. Delgado spent over 20 years in the U.S. Army and National Guard, as well as more than 30 years in management in the oil industry in California and Arizona. His current government service includes the Community Development Advisory Committee (CDAC), which oversees the flow of federal housing and infrastructure project funds received by Maricopa County and awarded on a competitive basis to local governments. The CDAC's funding recommendations are vetted and ultimately approved by the County Board of Supervisors. Delgado is also a board member of the Citizens Advisory Committee of the County Library District. He was appointed to the position by Former Supervisor Max Wilson and, along with other committee members, serves as a liaison between the district's board of directors, the library administration, and the community. Councilman Delgado is equally proud of his community service activities. He retired in January 2014 after years of service as a teacher of hunter safety for the Arizona Game and Fish Department. He is currently a volunteer usher for Luke AFB’s Catholic community; and he helps raise funds, along with his wife Sue, for student scholarships on behalf of Dysart Unified School District and the West Valley Neighborhood Coalition. As a member of the Elks, the American Legion, and two military officers’ associations, Delgado maintains strong ties with the Valley’s military community. 18 Councilman Bob Jones Councilman Robert (Bob) Jones has called Arizona home for over 50 years, and has been a proud El Mirage resident since 2002. Councilman Jones has a diverse business background which includes years of experience in retail management, sales and distribution, and customer service in both large corporate environments, and as a small business entrepreneur. Later in his career, he followed his heart and entered the world of education, spending years as an elementary school teacher until he retired in 2005. Since that time, Jones has focused his time and energy in the El Mirage community. Councilman Jones acted as an advocate for children in El Mirage, working on the task force to add Riverview Elementary School as an El Mirage addition to the Dysart Unified School District. He acquired a charter and introduced a Cub Scout program to El Mirage, serving as a Cub Master. He has also served as a member of the Dysart Community Center’s Board of Directors. Jones is a member of the Cactus Park Homeowners’ Association, and has served as HOA President since 2010. As president, he collaborated with other HOA’s and El Mirage City leaders on community affairs. He was appointed to the El Mirage Planning and Zoning Committee in 2007 and again in 2012, and has served as a committee chairman. He left the P & Z Committee to complete a successful run for City Council in 2014. Bob has six children and nine grandchildren. He has been married to his wife, Cathy for over 15 years. He decided to run for El Mirage City Council to ensure that El Mirage continues to be an incredible place to live and work! Councilman Jack Palladino Born and raised in Chelsea, Massachusetts, Councilman Jack Palladino’s commitment to community began over 40 years ago with his service as a medic in the United States Army. After retiring from active duty, he married his sweetheart, Michele, and went to work for the U.S. Post Office as a letter carrier. Over the course of more than 30 years, Palladino’s hard work and perseverance were recognized and he was promoted to management in a U.S.P.S. Boston facility. During this time, he also volunteered as a Little League coach and served with the Knights of Columbus. Shortly after retiring in 2003, Palladino and his wife moved to Arizona where he worked parttime for the Pueblo El Mirage Post Office until September, 2015. Councilmember Palladino is currently a board member of Valley Metro (Regional Public Transit Agency) and the City’s alternate board member for the Community Development Advisory Committee (CDAC). The 19 Palladinos have one son, an eleven year-old grandson, and a four year-old granddaughter who also live in the West Valley. The couple has been married for 47 years. After attending numerous local City Council meetings and volunteering in the community, Palladino decided to run for El Mirage City Council and was overwhelmingly elected in 2010. Palladino believes that one person can make a difference! Councilman Lynn Selby Born and raised in Los Angeles, California, Councilman Lynn Selby has a business background spanning more than 30 years. He has managed cash flow and inventories, developed yearly budgets, and managed personnel. Selby and his wife, Danielle retired to El Mirage and began attending City Council meetings regularly and volunteering in the community. In attending the Council meetings, Selby became interested in the workings of the City and wanted to give something back to the community he loves and calls home. Selby was elected to the City Council in August 2010. He served in the U.S. Navy and now volunteers his time as a representative of Operation Lifesaver throughout the State of Arizona, presenting railroad safety programs to government agencies and local organizations. Councilmember Selby is a volunteer on several committees including committee chair of the City’s Community Uplift Program. He is a past board member of Valley Metro (Regional Public Transit Agency) and a past board member of the Maricopa Association of Government’s (MAG) Domestic Violence Committee. Councilman Selby also helps the El Mirage Fire Department distribute and install free smoke detectors. The Selbys have been married for more than 54 years and have three daughters and four grandchildren. Councilman David M. Shapera Councilman David M. Shapera, re-elected to a second four-year term on the El Mirage City Council in 2012, was also a past member and Chairman of the El Mirage Planning and Zoning Commission. He has over 43 years in elected and appointed positions in government. He and his wife, Linda, have been married for 40 years and have four adult children and nine grandchildren. The Shaperas moved to El Mirage in 2002. Shapera is a retired police officer and worked for the Clark County Coroner Medical Examiner in Las Vegas, Nevada. He recently retired from the Dysart Unified School District. He continues to guest teach at El Mirage schools and is a member of the Dysart Elementary PTO. Shapera has also been a proud member of the Elks Lodge for 38 years and a member of the Thompson Ranch PTA for 8 years. 20 As an advocate for the new city hall building, new police station, and YMCA recreational facility, Councilman Shapera continues to ensure both buildings will be used to proudly serve the El Mirage community. He strongly supports public safety, and continues working to upgrade City infrastructure within the parameters of affordability. A vocal advocate for Luke Air Force Base, Shapera works with Luke's leadership toward common goals. Supporting economic development in El Mirage is a priority. Shapera has worked to streamline and assist businesses to open in the City. His new program was adopted by the City Council, which calls for directional signs to help businesses thrive. Shapera is among council members who are strong advocates for the use of solar panels on City buildings, and he was at the forefront of bringing utility savings to City buildings. LIST OF APPOINTED CITY OFFICIALS City Manager – Dr. Spencer A. Isom City Attorney – Robert M. Hall City Magistrate – Monte Morgan 21 Fire Services Fire Revised 7/18/2016 Finance Deputy City Manager Administration City Clerk Recreation/Senior Services Economic Development/ Planning and Zoning Engineering Services Economic Development & Community Services Information Technology Services Human Resources Intergovernmental & Public Affairs, Event Planning & Grant Administration City Manager Public Works Operations Deputy City Manager Operational Services Presiding Judge Mayor and City Council Boards and Commissions City Attorney Fire and Building Safety 22 Code Compliance Police Services Police For the Fiscal Year ending June 30, Authorized Positions Filled Positions 2016 2017 Change 2016 GENERAL FUND 10 490 10 450 10 440 10 500 10 511 10 480 10 521 10 522 10 620 10 540 10 551 10 552 10 561 10 562 City Clerk Administration Legal Services Human Resources Financial Services Information Technology Parks Facilities Management Fleet Community Development Police Services Code Compliance Fire Fire, Bldg & Life Safety Total General Fund 1.6 1.6 0.0 1.6 6.0 6.0 0.0 6.0 1.0 1.0 0.0 0.0 3.0 3.0 0.0 3.0 4.5 3.5 -1.0 4.5 4.0 4.0 0.0 3.0 4.8 7.8 3.0 3.6 3.0 3.0 0.0 3.0 1.0 1.0 0.0 1.0 4.0 4.0 0.0 4.0 57.2 55.0 -2.2 54.2 4.0 4.0 0.0 2.0 26.0 24.0 -2.0 25.0 3.0 3.0 0.0 3.0 123.2 120.9 -2.3 113.9 Code Compliance 3% General Fund Positions By Department Police Services 46% Fire 20% Fire, Bldg & Life Safety 2% City Clerk 1% Parks 6% Community Development 3% Administration 5% Legal Services 1% Fleet 1% Facilities Management 3% Information Technology 3% 23 Human Resources 3% Financial Services 3% ENTERPRISE FUNDS 54 400 53 403 53 404 53 409 53 410 Wastewater Operations Water Operations Customer Service Administration Engineering Total Enterprise Funds 8.0 8.0 0.0 7.0 10.7 10.0 -0.7 8.0 5.4 5.3 -0.1 3.5 2.0 4.0 2.0 2.0 4.0 4.0 0.0 3.0 30.1 31.3 1.1 23.5 Enterprise Fund Positions By Department Customer Service 17% Water Operations 32% Administration 13% Engineering 13% Wastewater Operations 25% 24 14 430 21 400 SPECIAL REVENUE FUNDS Court HURF 13.1 8.6 -4.5 12.6 6.0 4.0 -2.0 6.0 Total Special Revenue Funds 19.1 12.6 -6.5 18.6 172.4 164.8 -7.7 156.0 7.0 0.0 7.0 179.4 171.8 -7.7 163.0 Total Non-Elected Positions 10 410 Elected Positions 7.0 Total Positions Citywide Positions By Fund Type Total Enterprise Funds 18% Total Special Revenue Funds 7% Elected Positions 4% Total General Fund 71% 25   2 3                                                        19 24      r  Riv e   ria                          70           aF   Ag u    DN 75 L  26 APZ 2  25 El Mirage Rd 12300W DN    27 Dysart Rd 13100W                            Olive Ave 9000N 30                APZ 1   34 35 36  80 LD N      L 80                  18                         LD N      Peoria Ave 10600N               23                         13                                                    22                       60                                                   Cactus Rd 12200N                                                                 14                                                                                              7               15          12                          Av e    er   v Ri   d                      ia  Gr an              Fr                                       Thunderbird Rd 13800N                                               11                                                LD N      10  65                    ua  Ag       6     1 60 Greenway Rd 15400N            75 LD N  31 LD N LD N  2 65 3 70 Northern Ave 8000N      1 26 6 Budget Fundamentals and Policies Why have we prepared a budget? The City must adopt a balanced expenditure limitation budget on an annual basis that is enforced under state law for the City as a whole. According to the Arizona Department of Revenue, individual departments and projects may exceed their budgets as long as total City expenditures do not exceed the adopted budget total. The budget is designed to allow as much flexibility as possible for departments to implement Council goals and objectives, while still imposing guidelines. To this end, the budget is itemized at the departmental level for operating expenditures and the project level for capital expenditures. The current budget provides expenditure allocations by Fund, Department, and Expenditure categories. For the operational budget, it is the expenditure categories that management will use to monitor a department’s fiscal responsibility and its success at planning out the year. These budget categories are made up of individual line items and budget requests were submitted and detailed by line item. For capital projects, the budget will be monitored on a project basis. The budget format includes staffing levels by department. This document is intended to provide insight into the operating policy of the City, as well as demonstrate the City’s commitment to fiscal responsibility and the needs of the citizens. Citizens and the general public may use the budget as a document that demonstrates the planned activities of the City for the next twelve months. The document will also give insight as to the policies and procedures that guide the economic growth of the City this fiscal year and into the future. The budget represents not only a detailed twelvemonth plan, but also a framework for the future. Budgeting is only part of the larger planning process on which the City of El Mirage has embarked. It is the strategic planning process that establishes where the Council would like the City to go and establishes what the overall City goals are. The budget provides funding for the activities that will allow the City to achieve these goals, and spells out the organizational and financial operations for each of the City’s departments. The budget will be used by departments and City management to tie together the services that are being provided with the overall goals of the City Council. It is through the budget that Council allocates resources to fund its priorities and against which the overall performance of the City will be measured. The budget may be used by the public, developers, bond rating agencies and other organizations to identify priorities, services, performance and undertakings planned for this and future fiscal years, as well as the underlying philosophies that guide them. It is the budget that connects long-term strategic planning with the services that the City provides on a daily basis. Financial Strategies: The major theme of the City’s budget and financial forecasts is “Continuing A Logical And Organized Approach To Governance And Development”. while continuing to focus on emphasizing leadership and excellence in public service, working together to promote a more successful El Mirage, incremental growth and development, creating stability and meeting expectations responsibly, and innovations and efficiency in service delivery. 27 The core value of ensuring long-term sustainability combined with adequate reserves to deal with shortterm revenue fluctuations is crucial to maintain the service levels our residents have come to expect. With that in mind, the following policy guidelines are recommended to assist in assuring an adequate fund balance and sustainable operating expenditures exist: 1. A minimum of $6,000,000 in General Fund operating revenue will be placed in reserve as an economic stabilization fund in all operating funds. a. Reserve amounts are not programmed for expenditure and are only available for use within the confines of the City’s expenditure limits. All remaining estimated sources have been programmed for use. Contingencies have been recorded in various funds, which means that they have not been allocated for any specific activity. Although not allocated to a specific purpose, these funds are a critical component of the City’s five-year capital improvement plan. 2. Any excess of revenues over expenditures will be carried forward into future budgets to establish a beginning Fund Balance. As a non-recurring revenue source, beginning fund balances should only be used to fund capital or other one-time projects. 3. Develop the City in a manner that will attract residents and businesses by concentrating efforts and limited resources on those services that are most needed and desired by residents. Increases in population, tax base, commercial and retail activity, and the City’s economic development efforts must continue to provide additional revenue to offset the costs related to both continuing and expanding services. Annual Fall Festival City of El Mirage – Financial Budget Policies: Each year, the City Council re-affirms the financial policies (guidelines) that are utilized in the development of the budget. These policies are intended to ensure that the long-term desires of the Council will be met within the financial constraints of the City. These policies are the foundation of the budget process each year and can be found in Section 3 of the adopted financial policies. Purpose: Require the City to systematically plan, adopt, and manage annual operating budgets. Section 3.1: Introduction 3.1.1 The Council shall annually review, re-affirm, amend as necessary, and adopt budget policies (guidelines) as part of the process to develop, consider, and adopt tentative and final budgets. The budget policies will address revenues, expenditure controls, grants, transfers, reserves/contingencies, balances, and reporting. These policies are intended to ensure that the long-term desires of the Council will be met within the financial constraints of the City. Section 3.2: General 3.2.1 3.2.2 The Council shall use the budget process to weigh all competing requests for City resources within expected fiscal constraints. The Council shall discourage requests for new, ongoing activities outside the budget process. The City shall rely upon ongoing revenues to fund ongoing expenditures and avoid one-time sources of revenues to fund ongoing activities. 28 3.2.3 3.2.4 3.2.5 3.2.6 3.2.7 The Finance Director shall annually prepare 5-year revenue and expenditure forecasts to examine the City’s ability to absorb operating costs due to changes in the economy, service demands, service levels, and capital improvements. The Finance Director shall prepare, and the Council shall adopt, a department-level operating budget as presented in schedule E of state budget forms. The Council may compare service delivery alternatives to ensure that quality services are provided at the most competitive and economical cost. Finance shall direct departments to identify all activities that may be provided by another source and review options/alternatives to current service delivery. The City shall review service delivery alternatives continually. The City shall fund current year capital projects as follows: 1. Bonds 2. Grants 3. Funds accumulated (fund balances) prior to budgeting for capital expenditures. The City shall practice conservatism in budgeting for both revenues and expenditures to ensure the City can meet its ongoing obligations. The City shall not budget excess funds collected (fund balance) for ongoing expenditures. Section 3.3: Revenues 3.3.1 3.3.2 3.3.3 3.3.4 3.3.5 The City shall develop diversified and stable revenue sources to protect activities from short-term fluctuations in any single revenue source. The City shall not dedicate revenues for specific purposes unless required by law, Council Gateway Park Splash Pad Policy, or Generally Accepted Accounting Principles (GAAP). The Finance Director shall deposit all non-restricted revenues in the General Fund for appropriation through the budget process. The Council shall review user fees and charges annually to ensure recovery of all direct and indirect costs of service, unless full cost recovery would be excessively burdensome on citizens receiving service. The Council shall adjust rates for enterprise operations (water, sewer, and sanitation) based on ten-year fund plans. The Council shall annually set the primary property levy with adjustments limited to 102% of the prior fiscal year’s maximum allowable levy, plus new construction and reimbursement for the prior calendar year’s tort liability payments. 29 Section 3.4: Grants 3.4.1 3.4.2 The City may rely on grants to leverage City funds. The City shall avoid inconsistent and/or fluctuating grants to fund ongoing activities. In the event of reduced grant funding, the City may substitute City resources only after all other priorities and alternatives are considered. Whenever possible, the City shall consider grant funded projects which require City matching or operating funds as part of the budget process. Any grant funded expenditure should include a five-year analysis of the amount of City funds required to subsidize its operation. Section 3.5: Transfers and Interfund Loans 3.5.1 3.5.2 3.5.3 All requests for transfer require written justification explaining the rationale and fiscal impact. Any transfers between funds, projects, or contingencies require City Council approval. Transfers from department to department within a fund or from line item account to line item account within a department shall require City Manager approval. The Council must review and approve interfund loans. Section 3.6: Reserve/Council Contingency 3.6.1 3.6.2 3.6.3 3.6.4 Public Works Entry Monument Council Contingency Funds. The City may use contingency funds when additional funds are needed to offset unexpected expenditure increases or when unanticipated events threaten the public health or safety. The City Manager shall review and may approve use of contingency funds in accordance with the City’s procurement policy. Reserve Funds. The Council will not budget reserve funds. Reserve funds are “savings” intended to offset revenue shortfalls during a fiscal year. If there is a shortfall in revenue, the City shall use reserve funds in accordance with the City’s fund balance policy. The City may establish reserves for all operating funds. An operating fund is a fund that has salary expenses or collects user fees for services performed (excludes grant and capital funds). Debt Service Funds. The City may accumulate secondary property tax revenues in an amount equal to six months of debt service to ensure that the General Fund is not subsidizing debt service payments. The City shall not collect and reserve secondary property taxes in an amount exceeding twelve months of debt service unless the City intends to prepay general obligation bonds. Debt Service and Replacement Reserves. The City shall fund debt service and replacement reserves to meet required bond covenants including repair and replacement funds in the water and sewer funds. 30 Section 3.7: Budget Process 3.7.1 The City shall monitor and follow the budget process throughout the year. The Finance Director, in consultation with the City Manager, shall initiate the formal budget process by distributing to departments a budget packet that includes an outline of the budget schedule, year-to-date expenditures and revenues, and all applicable budget forms. 3.7.2 The City Manager and Finance Director shall schedule and host a budget introduction session with all department heads. 3.7.3 Departments shall prepare and submit their requests to the Finance Director. 3.7.4 The Finance Director shall prepare summary reports, along with detailed budget requests, and submit the reports and detail to the City Manager. 3.7.5 Department heads shall individually present capital and operating requests to the City Manager. 3.7.6 The City Manager shall review budget requests and provide further guidance to departments. 3.7.7 The City Manager and the Finance Director shall present the recommended draft budget to Council for review and discussion at a Council retreat. As required, department heads may be present and participate in the Council retreat. 3.7.8 After the Council retreat, the Finance Director shall revise the draft budget and prepare a recommended tentative budget. The City Manager and Finance Director shall present the recommended tentative budget for Council consideration and adoption at a regular Council meeting. Capital projects and acquisitions that have not been completed in the current fiscal year are added to the tentative budget as carry forward projects, and the beginning fund balance is adjusted accordingly. 3.7.9 After Council action, the Finance Director shall publish the tentative budget for two consecutive weeks in the local paper. 3.7.10 The Council shall schedule and host a public hearing on the budget, after which the Council shall consider and may adopt the final budget. The Finance Director shall ensure that budget adoption adheres to all statutory hearings, publications, and requirements. 3.7.11 The Council shall set the final property tax levy in accordance with state law. 3.7.12 After the Council adopts the tentative budget and sets the expenditure limitation, the City shall not expend more than the total appropriated for all funds. Fiesta Dancers 31 Section 3.8: Budget Basis 3.8.1 3.8.4 3.8.3 3.8.2 The City prepares budgets on a cash basis. This is different than the accounting process which utilizes a modified accrual basis. Independent auditors shall annually provide a reconciliation of actual expenditures compared to the adopted budget in accordance with state law. The City shall use the Annual Audited Financial Statements (Audit) to detail the final status of the City’s finances compared to budget on the basis of Generally Accepted Accounting Principles (GAAP). In most cases, this conforms to the way the City prepares its budget. Exceptions are as follows: 1. Compensated absences are accrued as earned by employees (GAAP) as opposed to being expended when paid (Budget). 2. Capital Outlay within the enterprise funds are recorded as assets on a GAAP basis and expended on a budget basis. Due to expenditure limitation statutes, the City must identify all possible expenditures and corresponding revenues within the budget. The Finance Director and department heads shall closely monitor expenditures to ensure that they are being spent for the purpose identified in the budget and that the corresponding revenue is adequate. The Finance Director shall establish and maintain a detailed accounting structure to record revenues and expenditures at the level of detail shown in the budget. Courthouse and Senior Center Section 3.9: Funds 3.9.1 3.9.2 State law only requires the existence of two funds - the General Fund and the Highway Users Revenue Fund (HURF). The City may create and maintain other funds by statute, agreement, ordinance, contract, or to provide balance sheet accounts for tracking purposes. To the extent feasible, the City may limit the number of funds to comply with GAAP. 32 FISCAL YEAR 2017 Budget Process Guidance: As the City begins this year’s budget process, a few modifications or clarifications have been made to improve or simplify the process. • The legal level of budgeting is the fund, except for the General Fund which is at the department. The line item budgets are intended to be used by departments and management for cost control. o Baseline budgets have been established for supplies and services for each department (Onetime funding has been eliminated.). o Budget requests cannot exceed the current fund\department budget amount without providing required supplemental information and receiving approval from the City Manager and the City Council.  If a department is requesting funds in excess of the baseline budget, the appropriate forms and justification must be provided.  Line item budgets need to be recorded in increments of $500. • Positions will be budgeted in the “home” department (where general operations expenses for that position are recorded) and charges to other funds/departments will be done through transfers and labor distributions. Police grant positions will be budgeted in the General Fund and a labor distribution will transfer expenses to the fund receiving the grant. This is similar to special events, court, and other City operations. • Local matches for grants will be budgeted in the “home” department and the grant portion of the expense will be recorded in the fund receiving the grant. • Carry forward capital items will be automatically brought forward by Finance unless Finance is directed otherwise. • New revenue o If new or changed fees and charges will impact revenues by more than $5,000 annually, the department is responsible for notifying Finance of the amount of the impact. The department is responsible for maintaining support documentation that demonstrates the amount of the proposed fee. o Significant revenue assumptions are shown in the table below. • The following budget transfers will be done to reconcile the revenues per the budget book to the State Budget Schedules. o Decrease: Fund 56 – Capital Projects – Streets ($1,453,000) Increase: Fund 52 – Sanitation Fund 53 – Water Fund 54 – Sewer Fund 73 – Special Projects Community Garden 33 $ 50,000 $580,000 $ 8,000 $815,000 Significant revenue assumptions are shown in the table below. PROPERTY TAX AND TRANSFER GUIDANCE FOR FY 2017 FUND Debt Service General General General, Sewer, and HURF General and, Sewer Water\Sewer\Sanitation DESCRIPTION Secondary Property Tax – same levy as last year Primary Property Tax – same levy as last year Transfer to Debt Service of $100,000 Transfer 25% of Engineering cost to Water Transfer 33% of Utility Administration cost to Water Transfers per current rate study Summary The foundation for this year’s budget is substantially more stable in comparison to previous years. Revenues are projected to increase minimally, providing confidence that the City has turned the corner and will continue to strengthen its financial position. Voters authorized the debt necessary to ensure that essential infrastructure is in place. These actions have created stability in the City’s revenue structure. This budget will focus on “Continuing A Logical And Organized Approach To Governance And Development”, emphasizing leadership and excellence in public service, working together to promote a more successful El Mirage, incremental growth and development, creating stability, and meeting the expectations of both the Council and the public responsibly. 34 State and Federal Fiscal Influences Expenditure Limitations All cities and towns in Arizona are subject to some form of expenditure limitation. However, as of March 2016, 79 cities and towns have adopted alternative expenditure limitations or modified their expenditure limits in some way. Budget Forms The Auditor General’s office has posted budget forms to their website. It is not necessary to send in a copy of the budget to their office. State law requires the forms to be posted on a municipality’s website. State law requires additional information on employee compensation and benefits to be reported. In order to facilitate this, the Auditor General has provided a place to report this information on their budget schedules. Municipalities must prominently post on their websites both the adopted tentative budgets and the adopted final budgets for the last five years. These documents must be posted within seven business days of their final adoption. Social Security Rates Contributions to Social Security are divided into two segments - old age and survivor benefits, and Medicare. The current contribution rate for the first segment is 6.2 percent for employees and 6.2 percent for employers, on the first $118,500 of salary. The contribution rate for the second segment is 1.45 percent and there is no maximum salary threshold. These rates are current through calendar year 2016. Arizona State Retirement System (ASRS) Contribution Rate For those of you in the state retirement system, the contribution rate for FY17 is a 50/50 split: Employees must contribute 11.34% for retirement and 0.14% for long-term disability; and employers contribute 11.34% and 0.14%, respectively. Additionally, state law requires ASRS to administer an Alternate Contribution Rate (ACR) to ASRS participating employers that employ ASRS retirees who return to work. The law requires that an ACR be charged to and paid for by the employer, which applies to all ASRS retirees who return to work for an ASRS employer regardless of early or normal retirement status, and regardless of the number of hours worked in a pay period. For Fiscal Year 2016-17 beginning July 1, 2016, the ACR will be 9.47%. Public Safety Personnel Retirement System (PSPRS) Contribution Rate Changes were made to PSPRS rates in the 2011 session that increase contribution rates for employees. The rate schedule in FY’17 will be 11.65% or a split of 1/3 for employees and 2/3 for employers, whichever is lower. SB1428 from the 2016 legislative session creates a new Tier 3 for PSPRS employees hired after July 1, 2017. The contribution rate for all future employees will be shared on a 50/50 basis. If a retired PSPRS member returns to work in a PSPRS covered position, the employer is required to pay an alternate contribution rate (ACR). The ACR will be equal to the contribution rates for employers, except that the ACR will have an 8 percent minimum contribution. Municipal Water Charges A municipality may not seek recovery of water and wastewater charges from anyone other than an individual who has contracted for the service and resides or has resided at the service address when the residential property contains four or fewer units. A property owner, an immediate family member of the 35 person who does not reside at the property or any other entity, at its sole discretion, may contract for water and wastewater service with a municipality and shall provide payment for such services. New or Increased Tax or Fee Posting Requirement A municipality that chooses to levy or assess any new or increased taxes or fees must provide written notice of the change at least 60 days before the date the proposed tax or fee is approved or disapproved on the municipality’s homepage of its website. This requirement does not apply to development impact fees but it does apply to an increase in the property tax rate. Prohibited Fee A recent change to state statute prohibits municipalities from providing for any public service by levying or assessing a municipality-wide tax or fee against property owners based on the size or value of the real property or improvements unless it was adopted in compliance with the statutes governing property taxes. (Municipalities that adopted an ordinance before December 31, 2013 requiring property owners to obtain fire prevention and control services are grand-fathered.). Residential Rental Tax Municipalities are prohibited from imposing or increasing transaction privilege taxes on the rental of residential property unless the increase is approved by the voters at a regular municipal election. Property Tax Levy Report Cities and towns preparing to have a public hearing on a property tax levy must publish a report that includes estimates of both expenditures and revenues related to the levy. This report must be published in a newspaper, on the city or town’s website, and made available at libraries and administrative offices. The newspaper publication must also include a physical address for the library and the city or town website address. If a municipality’s rate is set to increase, the city or town must provide 60-days’ notice on its website. Truth in Taxation The law requires the county assessor, on or before February 10 of each year, to transmit to each city and town an estimate of the total net assessed valuation of the city or town, including new property added to the tax roll. On or before February 15 of the tax year, cities and towns must make the property values provided by the county assessor available for public inspection. If the proposed primary tax levy amount, excluding amounts attributable to new construction, is greater than the levy amount in the previous year, the city/town must go through the “truth in taxation” procedures. It is very important to note that it is the levy amount and not the rate that triggers the truth in taxation procedures. If the proposed levy requires “truth in taxation,” the city or town must publish a notice and press release concerning the increase and hold a public hearing. The following apply to these requirements: 1. The notice has to be published twice in a newspaper of general circulation in the city or town. The first publication shall be at least fourteen but not more than twenty days before the date of the hearing for the proposed levy. The second publication must be at least seven but not more than ten days before the hearing. The hearing must be held at least fourteen days before the adoption of the levy. The hearings for truth in taxation, the adoption of the levy and the adoption of the budget may be combined into one hearing. The truth in taxation hearing must be held before the adoption of the final proposed budget. 2. The notice has to be published in a location other than the classified or legal advertising section of the newspaper. 36 3. The notice must be at least one-fourth page in size and shall be surrounded by a solid black border at least one-eighth inch in width. 4. The headline of the notice must read “Truth in Taxation Hearing - Notification of Tax Increase” in at least eighteen point type and the text must be in substantially the same form as the statute. 5. The city or town is also required to issue a press release with the same information that is included in the required notice. If your city or town is subject to Truth in Taxation this year, you must adopt your tentative budget before the statutory deadline of July 15 in order to meet deadline requirements for the publication of Truth in Taxation notices. The law also provides that in lieu of publishing the notice, it may be mailed to all registered voters in the city or town at least ten but not more than twenty days before the hearing on the proposed levy. It also requires that a roll call vote be taken on the matter of adoption of the primary property tax levy if an increase is proposed. Following the public hearing, the city or town must, within three days of the hearing, mail a copy of the truth in taxation notice, a statement of its publication or mailing and the result of the council’s vote to the property tax oversight commission. Property Tax Oversight Commission Arizona Department of Revenue 1600 West Monroe Phoenix, Arizona 85007 Attn: Office of Economic Research and Analysis Both the hearing and the notice can be combined with the regular budget notices. To reiterate, even if a city/town primary property tax rate remains the same but your levy increases by more than what is attributable to new construction, perhaps because of an increase in assessed valuation, that city or town must follow “truth in taxation” notification procedures. 2016 Population Figures for Shared Revenues Pursuant to one of the League’s Resolutions, HB2483 has been introduced in the legislature and, as of this publication, appears to be on its way to enactment. The bill makes the following changes to statutes regarding population figures used for state shared revenue purposes: • • • A city or town may use either the most recent population estimates from the U.S. Census Bureau or the results of a special mid-decade census (if they have conducted one) as the basis for distribution of state shared revenues for FY 2016-17. A city or town may only use the results of the special census for one year, and beginning on July 1 in the second year after the special census, requires the city or town to use the most recent population estimates from the U.S. Census Bureau as the basis for distribution of state shared revenues. The most recent population estimates of the U.S. Census Bureau must be used annually for distribution of state shared tax revenues to all cities and towns beginning on July 1 in the second year following the decennial census through June 30 of the year following the next decennial census. Informational Pamphlet Required for Bond Elections Current law requires that an informational pamphlet be issued in connection with bond elections. The pamphlet must provide examples of how the bond will impact the taxes for a $250,000 home, a $1 million commercial property and an agricultural property valued at $100,000. Additionally, the example value for commercial property is reduced to $1 million. 37 THIS PAGE INTENTIONALLY LEFT BLANK 38 City of El Mirage, Arizona Fund Structure Fund Name Major Revenues Major Expenses General Fund Sales Tax, Franchise Fees, State Shared Revenues, Fund Transfers Police, Fire, Parks, Administration, Planning, Maintenance, Clerk Water Fund User Charges Bonds All Costs associated with providing water Sewer Fund User Charges Bonds All Costs associated with providing sewer Sanitation Fund User Charges Bonds All Costs associated with providing Sanitation Highway User Revenue Fund (HURF) State Shared Highway User Tax Revenues Street Improvements, Maintenance, Capital Additions Local Transportation Assistance Fund (LTAF) State Funding Has Been Eliminated Taxi Voucher Service and Street Construction Capital Projects - Streets Improvement Fund Bonds Construction and Acquisition of Streets Facilities, Infrastructure and Equipment Court Fund Fines Court Daily Operations Court Enhancement Fund Fines Court Enhancement Activities Photo Enforcement Fund Fines Direct Costs Related to Photo Radar Police Towing Fund Fines Costs related to tow activity ARS 28-3511 Special Projects Fund Donations To Account for Donation and Grant Activity Debt Service Fund Property Taxes All Property Tax backed Debt Payments 39 Total Adopted Budget $90.6M OTHER OPERATING $30.9M CAPITAL/PROJECTS $35.6M (TRANSFER/CONTINGENCY/ RESERVE/DEPRECIATION/DEBT/ INTEREST) $24.1M General Fund $17.7M General Fund $7.8M General Fund $1.9M Highway User Fund (HURF) $1.1M Highway User Fund (HURF) $1.4M Highway User Fund (HURF) $0.2M Water Fund $6.4M Water Fund $2.2M Water Fund $5.4M Sewer Fund $1.4M Sewer Fund $1.5M Sewer Fund $2.9M Sanitation Fund $1.1M Local Transportation Assistance Fund (LTAF) $0.2M Sanitation Fund $0.3M Local Transportation Assistance Fund (LTAF) $0.2M Photo Enforcement $0.5M Special Projects $0.4M Photo Enforcement $0.8M Special Projects $0.1M Special Projects $10.0M Court $0.6M Court Enhancement $0.8M Debt Service $2.2M Police Towing $0.2M Capital - Streets $0.5M Capital - Streets $22.4M 40 Capital - Streets $.4M Consolidated Summary Revenues (Sources) and Expenditures/Expenses (Uses) All Funds Sources/ Revenues Uses/ Expenditures /Expenses Difference General Fund Water Fund Sewer Fund Sanitation Fund Court Fund Court Enhancement Fund Court Photo Enforcement Fund Highway User Revenue Fund LTAF Fund 18,065,000 9,260,000 3,108,000 1,575,000 345,000 140,000 485,000 1,950,000 96,000 25,740,500 8,979,000 2,952,000 1,129,500 568,500 790,000 485,000 2,477,000 396,000 (7,675,500) 281,000 156,000 445,500 (223,500) (650,000) 0 (527,000) (300,000) Police Towing Fund 71,000 221,000 (150,000) Debt Service Fund Capital -Streets Fund 2,030,000 9,100,000 1,135,000 23,332,500 895,000 (14,232,500) *Special Projects Fund 449,500 521,500 (72,000) Total before Contingency, Transfers, Depreciation & Bonds 46,674,500 68,727,500 (22,053,000) *Contingency 10,000,000 10,251,000 (251,000) Total before Transfers, Depreciation & Bonds 56,674,500 78,978,500 (22,304,000) Transfers Bond Proceeds/Principal Depreciation 6,747,000 2,579,000 0 6,747,000 2,416,500 2,510,000 0 162,500 (2,510,000) Total Sources/Uses 66,000,500 90,652,000 (24,651,500) Fund Balance Beginning 36,233,000 Fund Balance Ending 11,581,500 * $10 million of Sources moved from Special Projects Fund to Contingency for presentation purposes only. 41 Summary of Revenues, Expenditures, Expenses, and Changes in Fund Balanc General Fund Beginning Fund Balance 17,399,000 Water Fund Sewer Fund Sanitation Fund 661,000 1,538,000 102,000 9,110,000 250,000 8,200,000 0 265,000 25,000 215,000 0 9,040,000 200,000 20,000 0 3,108,000 1,575,000 Total Revenues 18,065,000 9,260,000 Personnel Services 12,553,000 Supplies 1,237,500 Services 3,665,500 Special Projects 255,500 Capital Outlay/Projects 7,797,500 Debt Service/Fees 231,500 Debt Service - Cost of Issuance Debt Service - Trust/Paying Agent Contingency 251,000 Total Expenditures/Expenses 25,991,500 Court Fund Court Enhance Fund 200,000 650,000 Revenues Taxes Licenses and Permits Intergovernmental Grants Charges for Services Fines and Forfeitures Miscellaneous 0 0 220,000 125,000 140,000 0 3,108,000 1,575,000 345,000 140,000 1,792,500 814,500 1,497,000 2,308,000 2,162,000 405,000 588,500 298,000 510,000 26,000 1,467,000 62,500 30,000 59,500 1,040,000 0 0 0 485,000 13,000 70,500 0 0 0 98,000 0 25,500 666,500 0 0 0 0 0 0 0 8,979,000 2,952,000 1,129,500 568,500 790,000 281,000 156,000 445,500 (223,500) (650,000) Expenditures/Expenses Revenues over (under) Expenditures/Expenses Before Transfers/Depreciation & Bonds (7,926,500) Bond Proceeds Transfers In Transfers (Out) Depreciation Bond Principal 0 2,769,000 (1,425,500) 0 0 2,085,000 1,441,000 (2,260,500) (1,550,000) (1,184,000) 494,000 1,020,000 (1,746,500) (960,000) (157,500) 0 0 (297,500) 0 0 0 23,500 0 0 0 0 0 0 1,343,500 (1,468,500) (1,350,000) (297,500) 23,500 0 (6,583,000) (1,187,500) (1,194,000) 148,000 (200,000) Total Transfers In (Out)/ Depreciation & Bonds Net Change in Fund Balance Ending Fund Balance 10,816,000 (526,500) 42 344,000 250,000 0 (650,000) 0 ces by Fund Photo Enforcement Fund 833,000 Highway User Revenue Fund 627,500 Police Towing Fund LTAF Fund 300,000 Debt Service Fund 150,000 1,950,000 Capital Streets Fund 196,500 Special Projects Fund 13,475,000 Total 101,000 36,233,000 9,100,000 10,449,500 13,090,000 250,000 8,200,000 19,549,500 14,084,000 1,141,000 360,000 2,030,000 96,000 485,000 71,000 0 485,000 1,950,000 96,000 71,000 2,030,000 9,100,000 10,449,500 56,674,500 68,500 0 416,500 0 0 0 292,500 173,000 656,500 0 1,355,000 0 0 136,000 90,000 0 170,000 0 56,500 164,500 0 0 0 0 0 0 0 0 0 1,135,000 0 0 0 500,000 22,454,000 378,500 222,000 0 0 143,000 156,500 0 0 0 0 0 0 0 10,000,000 16,186,500 2,896,000 7,971,500 3,899,000 35,562,000 2,212,500 0 0 10,251,000 485,000 2,477,000 396,000 221,000 1,135,000 23,332,500 10,521,500 78,978,500 (300,000) (150,000) 0 (527,000) 895,000 (14,232,500) (72,000) (22,304,000) 0 0 (833,000) 0 0 83,500 (184,000) 0 0 0 0 0 0 0 0 0 0 100,000 0 0 (1,075,000) 0 1,310,000 0 0 0 0 0 0 2,579,000 6,747,000 (6,747,000) (2,510,000) (2,416,500) (833,000) (100,500) 0 0 (975,000) 1,310,000 0 (2,347,500) (833,000) (627,500) (80,000) (12,922,500) 0 0 (300,000) 0 (150,000) 0 43 116,500 552,500 (72,000) (24,651,500) 29,000 11,581,500 THIS PAGE INTENTIONALLY LEFT BLANK 44 GENERAL FUND Council Adopted Final Budget 45 THIS PAGE INTENTIONALLY LEFT BLANK 46 Capital Items: NEW PROJECTS COMMUNITY DEV POLICE POLICE POLICE POLICE FIRE FIRE IT IT IT PARKS PARKS FACILITIES POLICE PLOTTER/SCANNER REPLACEMENT VEHICLES RADIO REPLACEMENT POLE CAMERA SPILLMAN HR MODULE PORTABLE RADIOS REPLACEMENT VEHICLE DESIGN/INSTALL FIBER OPTIC-EL MIRAGE ROAD FIREWALL REPLACEMENT TECHNOLOGY REFRESH SKATE PLAZA ADDITION RELOCATE COMMUNITY GARDEN WINDY CITY DOGS BUILDING IMPROVEMENTS DISPATCH RELOCATION 33,000 200,000 28,000 8,000 7,000 16,000 48,000 100,000 13,000 33,000 20,000 115,000 14,500 267,000 CARRYFORWARD PROJECTS ENGINEERING CITY HALL - CARRYFORWARD 6,895,000 Personnel: For the Fiscal Year ending June 30, Authorized Positions 2016 2017 Change Filled Positions 2016 GENERAL FUND Mayor & Council City Clerk Administration Legal Services Human Resources Financial Services Information Technology Parks Facilities Management Fleet Community Development Police Services Code Compliance Fire Bldg & Inspections Total General Fund 47 7.0 7.0 0.0 7.0 1.6 1.6 0.0 1.6 6.0 6.0 0.0 6.0 1.0 1.0 0.0 0.0 3.0 3.0 0.0 3.0 4.5 3.5 -1.0 4.5 4.0 4.0 0.0 3.0 4.8 7.8 3.0 3.6 3.0 3.0 0.0 3.0 1.0 1.0 0.0 1.0 4.0 4.0 0.0 4.0 57.2 55.0 -2.2 54.2 4.0 4.0 0.0 2.0 26.0 24.0 -2.0 25.0 3.0 3.0 0.0 3.0 130.1 127.9 -2.2 120.9 Percent of Citywide Expenditure Budget (Excludes Contingency) General Fund 37% Total Fund Budget General Fund 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 2013 17,663,000 15,605,288 Budget Actuals 2014 24,580,492 22,579,868 2015 18,313,000 16,167,827 2016 27,815,000 9,454,278 Final 27,417,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures General Fund 1% 0% 1% 1% Personnel Services 30% Supplies 48% Services Special Projects Capital Outlay/Projects 1% Debt Service/Fees 14% Contingency 5% 48 49 Transfer & Contingency Fire & Building Safety Fire Code Compliance Police Community Development Fleet Management Facilities Management Parks Recreation Information Technology Financial Services Human Resources 1% 3% 3% 2% 1% 1% 1% 3% 2% 2% 4% Legal Services 1% Safety & Loss Control 4% 1% City Clerk 5% Administration 1% Mayor and Council 0% 10% 11% 15% 20% Department Budget as a Percent of Total General Fund Budget 25% 27% 30% 33% 35% General Fund Summary Summary of Revenues and Expenditures by Department Revenues Actual For the Fiscal Year ending June 30, 2013 2014 2015 8,539,631 8,814,112 8,985,845 369,465 333,821 344,937 7,017,271 7,482,917 7,970,499 221,149 291,172 432,315 22,186 18,340 30,898 236,245 230,631 339,750 Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous FY 2017 Final 9,110,000 250,000 8,200,000 265,000 25,000 215,000 July - Dec 2016 4,123,318 108,060 3,569,639 191,476 14,401 185,561 General Fund Revenues before Transfers 18,065,000 16,405,947 17,170,992 18,104,244 8,192,455 Bond Proceeds Transfers In 0 2,769,000 0 2,275,000 0 2,776,911 0 3,165,000 4,500,000 1,794,002 Total General Fund Revenues 20,834,000 18,680,947 19,947,902 21,269,244 14,486,457 Mayor and Council City Clerk Safety & Loss Control Administration Legal Services Human Resources Financial Services Information Technology Recreation Parks Facilities Management Fleet Management Community Development Planning & Zoning Police Code Compliance Fire Fire & Building Safety Contingency 247,000 205,500 304,000 1,054,000 1,106,000 412,500 639,000 877,500 150,500 916,000 694,000 173,500 540,500 0 7,349,000 315,500 3,066,000 296,500 7,644,500 168,004 115,380 189,567 841,264 639,168 250,922 518,735 726,440 48,350 460,869 651,855 155,922 260,312 120,110 6,324,696 237,070 2,803,551 248,324 33,900 180,036 142,667 235,294 801,705 490,890 321,417 531,639 671,947 34,773 577,723 671,174 155,240 371,410 0 6,437,150 197,025 2,906,075 260,620 1,084 198,882 180,023 265,916 776,825 436,557 366,626 579,085 688,518 107,665 589,585 617,286 160,939 445,246 309 6,741,500 179,215 2,810,836 273,646 44,205 105,595 77,742 201,777 409,280 187,066 167,539 309,769 267,907 32,210 335,801 317,105 74,595 217,194 0 3,809,792 97,409 1,370,855 135,790 540,106 General Fund Expenditures before Transfers 25,991,500 14,794,438 14,987,868 15,462,865 8,657,532 Transfers Out 1,425,500 810,850 7,592,000 704,962 796,746 Total General Fund Expenditures 27,417,000 15,605,288 22,579,868 16,167,827 9,454,278 Net Revenue over Expenditures (6,583,000) 3,075,659 (2,631,966) 5,101,417 5,032,179 Expenditures 50 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 7,925,500 7,900,000 8,355,000 8,605,000 150,000 265,000 265,000 295,000 7,050,000 7,370,000 7,750,000 7,855,000 130,000 130,000 145,000 250,000 30,000 20,000 10,000 15,000 140,000 145,000 155,000 160,000 FY 2017 Requested Final 9,110,000 9,110,000 250,000 250,000 7,650,000 8,200,000 265,000 265,000 25,000 25,000 215,000 215,000 Change FY 2016 to FY2017 Dollar Percent 505,000 6% (45,000) -15% 345,000 4% 15,000 6% 10,000 67% 55,000 34% 15,425,500 15,830,000 16,680,000 17,180,000 17,515,000 18,065,000 0 2,275,000 0 2,715,000 0 3,165,000 4,500,000 2,997,000 0 2,769,000 0 2,769,000 (4,500,000) (228,000) -100% -8% 17,700,500 18,545,000 19,845,000 24,677,000 20,284,000 20,834,000 (3,843,000) -16% 189,500 193,000 255,000 1,181,300 795,000 268,000 553,500 827,500 154,500 524,501 672,999 158,000 451,000 138,500 6,340,000 274,500 2,920,500 253,000 701,850 234,000 150,499 255,000 931,000 815,998 383,499 555,501 687,500 227,500 704,499 676,499 163,998 668,499 0 6,719,500 271,501 3,174,999 267,000 133,000 244,500 212,500 290,000 931,000 817,000 388,500 602,500 743,000 227,500 662,000 690,500 172,500 508,500 0 6,983,000 271,500 3,367,500 299,000 200,000 249,500 195,500 304,000 1,083,000 1,109,000 397,500 643,500 733,500 150,500 737,500 751,000 172,500 513,000 0 7,434,500 320,500 3,248,500 287,000 7,891,000 247,500 200,500 304,000 1,054,500 1,101,000 409,500 635,500 882,500 150,500 912,000 680,500 169,500 539,000 0 6,999,500 317,500 3,063,500 293,500 431,500 247,000 205,500 304,000 1,054,000 1,106,000 412,500 639,000 877,500 150,500 916,000 694,000 173,500 540,500 0 7,349,000 315,500 3,066,000 296,500 7,644,500 (2,500) 10,000 0 (29,000) (3,000) 15,000 (4,500) 144,000 0 178,500 (57,000) 1,000 27,500 0 (85,500) (5,000) (182,500) 9,500 (246,500) -1% 5% 0% -3% 0% 4% -1% 20% 0% 24% -8% 1% 5% 0% -1% -2% -6% 3% -3% 16,852,150 17,019,992 17,611,000 26,221,500 18,392,000 25,991,500 (230,000) -1% 810,850 7,560,500 702,000 1,593,500 677,500 1,425,500 (168,000) -11% 17,663,000 24,580,492 18,313,000 27,815,000 19,069,500 27,417,000 (398,000) -1% (6,035,492) 1,532,000 (3,138,000) 1,214,500 (6,583,000) (3,445,000) 110% 37,500 51 885,000 5% General Fund Revenues SUMMARY Category 310 320 330 340 345 350 360 380 380 970 Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous Lease/Bond Proceeds Transfers In FY 2017 Final 9,110,000 250,000 8,200,000 265,000 25,000 215,000 0 2,769,000 TOTAL 20,834,000 Category Description 52 Actual For the Fiscal Year ending June 30, 2013 2014 2015 8,539,631 8,814,112 8,985,845 369,465 333,821 344,937 7,017,271 7,482,917 7,970,499 221,149 291,172 432,315 22,186 18,340 30,898 236,245 230,631 339,750 0 0 0 2,275,000 2,776,911 3,165,000 18,680,947 19,947,902 21,269,244 July - Dec 2016 4,123,318 108,060 3,569,639 191,476 14,401 185,561 4,500,000 1,794,002 14,486,457 Budget For the Fiscal Year ending June 30, 2013 2014 2015 7,925,500 7,900,000 8,355,000 150,000 265,000 265,000 7,050,000 7,370,000 7,750,000 130,000 130,000 145,000 30,000 20,000 10,000 140,000 145,000 155,000 0 0 0 2,275,000 2,715,000 3,165,000 17,700,500 18,545,000 19,845,000 2016 8,605,000 295,000 7,855,000 250,000 15,000 160,000 4,500,000 2,997,000 FY 2017 Requested Final 9,110,000 9,110,000 250,000 250,000 7,650,000 8,200,000 265,000 265,000 25,000 25,000 215,000 215,000 0 0 2,769,000 2,769,000 24,677,000 20,284,000 20,834,000 53 Change FY 2016 to FY2017 Dollar Percent 505,000 6% (45,000) -15% 345,000 4% 15,000 6% 10,000 67% 55,000 34% (4,500,000) -100% (228,000) -8% (3,843,000) -16% 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 310 310 310 310 320 320 320 330 330 330 330 340 340 340 340 340 340 340 340 345 345 345 345 345 345 350 350 350 350 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 380 380 100 150 180 200 100 140 150 100 150 200 250 100 200 225 350 400 561 600 610 620 630 640 650 660 670 150 210 625 700 150 200 301 349 351 550 559 561 563 573 600 630 725 750 755 843 940 993 501 970 CITY SALES TAX TPT ASSESSMENTS PRIMARY PROPERTY TAX FRANCHISE FEES BUSINESS LICENSE FEES FIRE PREVENTION FEES BUILDING PERMIT FEES STATE SALES TAX STATE INCOME TAX VEHICLE LICENSE TAX GRANT REVENUE PLANNING AND ZONING FEES ENGINEERING & INSPECTION FEES PLAN CHECK FEES RENT/UTILITIES-LIBRARY FACILITY RENTALS COMMUNITY GARDEN RURAL METRO TRANSPORTS CPR CLASS FEE RECREATION CLASSES SPORT PROGRAMS ATHLETIC FIELD RENTALS RAMADA RENTALS COMMUNITY CENTER RENTALS SPECIAL EVENTS PUBLIC DEFENDER FEES FARE DISTRIBUTION JAIL INCARCERATION FEES MISCELLANEOUS FEES LGIP INTEREST-GEN FUND LAND RENTALS/LEASES SENIOR CONGREGATE MEALS LIEN RELEASE PAYMENTS DONATIONS/CONTRIBUTIONS REIMBURSEMENTS FIRE INSURANCE PREMIUM TAX POLICE DEPT REPORTS IMPOUND REVENUE (28-3511) AUCTION PROCEEDS COPY CHARGES DISPLAY SUSPICIOUS PLATES HURF/EL MIRAGE POLICE UNCLASSIFIED REVENUES RECOVERY FROM PRIOR YEAR DIVIDEND REVENUE CASH OVER/SHORT VENDING MACHINE REVENUE BOND PROCEEDS TRANSFER IN FY 2017 Final 6,700,000 35,000 1,625,000 750,000 100,000 0 150,000 3,000,000 3,950,000 1,250,000 0 20,000 80,000 60,000 10,000 0 5,000 40,000 0 0 0 5,000 0 0 45,000 0 5,000 20,000 0 50,000 70,000 5,000 0 0 20,000 30,000 5,000 0 15,000 0 10,000 0 5,000 5,000 0 0 0 0 2,769,000 TOTALS 20,834,000 54 Actual For the Fiscal Year ending June 30, 2013 2014 2015 6,053,980 6,463,816 6,675,920 (2,012) 16,332 9,747 1,800,323 1,645,748 1,608,025 687,341 688,216 692,154 94,849 100,085 96,990 7,681 4,165 6,225 266,936 229,571 241,722 2,602,643 2,767,698 2,905,888 3,247,995 3,544,179 3,849,223 1,063,821 1,135,235 1,215,388 102,811 35,805 0 5,500 43,144 19,490 64,813 22,594 162,407 61,545 60,078 92,061 8,000 11,000 11,000 1,280 2,060 3,574 1,320 600 2,981 16,014 90,443 79,175 240 150 150 1,976 3,285 522 5,757 2,835 2,035 17,527 13,401 5,937 2,615 3,125 3,522 1,158 3,199 2,227 33,405 35,258 47,236 0 175 913 2,937 8,949 7,812 19,174 9,206 22,174 75 10 0 26,778 25,042 31,032 49,029 61,854 67,487 8,077 6,968 5,619 2,893 925 212 1,500 0 32,523 67,795 45,515 96,508 24,301 25,171 28,912 5,283 4,890 4,879 0 0 0 4,810 5,413 16,359 112 10 225 8,692 11,698 10,818 52 61 170 13,437 17,113 32,575 22,603 25,138 12,450 0 0 0 (3) 3 (20) 380 329 0 0 0 0 2,275,000 2,776,911 3,165,000 18,680,441 19,947,401 21,269,244 July - Dec 2016 2,965,056 62,963 851,144 244,155 34,025 2,850 71,185 1,132,850 1,914,177 522,612 0 4,310 44,858 37,341 5,500 2,825 288 41,714 40 110 650 7,079 305 1,046 45,410 275 0 14,126 0 29,286 56,953 2,133 40,907 0 11,258 16,091 2,403 0 17,480 2 4,128 0 1,543 2,307 0 0 0 4,500,000 1,794,002 14,485,386 Budget For the Fiscal Year ending June 30, 2013 2014 2015 5,450,000 5,550,000 6,000,000 30,000 30,000 30,000 1,755,500 1,625,000 1,625,000 690,000 695,000 700,000 100,000 95,000 95,000 0 0 0 50,000 170,000 170,000 2,650,000 2,740,000 2,800,000 3,250,000 3,545,000 3,850,000 1,050,000 1,050,000 1,100,000 100,000 35,000 0 0 0 35,000 20,000 35,000 20,000 20,000 25,000 25,000 10,000 10,000 5,000 0 0 0 0 0 0 40,000 25,000 15,000 0 0 0 0 0 0 10,000 10,000 5,000 0 0 10,000 10,000 5,000 5,000 0 0 0 20,000 20,000 25,000 0 0 0 0 0 0 30,000 20,000 10,000 0 0 0 20,000 20,000 20,000 40,000 60,000 60,000 10,000 10,000 5,000 0 0 0 0 0 0 10,000 10,000 20,000 30,000 25,000 25,000 0 5,000 5,000 0 0 0 10,000 5,000 5,000 0 0 0 0 5,000 5,000 0 0 0 10,000 5,000 5,000 0 0 5,000 10,000 0 0 0 0 0 0 0 0 0 0 0 2,275,000 2,715,000 3,165,000 17,700,500 18,545,000 19,845,000 2016 6,250,000 30,000 1,625,000 700,000 95,000 0 200,000 2,830,000 3,825,000 1,200,000 0 40,000 60,000 55,000 5,000 0 0 40,000 0 0 5,000 10,000 5,000 0 30,000 0 0 15,000 0 20,000 65,000 5,000 0 0 20,000 25,000 5,000 0 5,000 0 5,000 0 5,000 5,000 0 0 0 4,500,000 2,997,000 FY 2017 Requested Final 6,700,000 6,700,000 35,000 35,000 1,625,000 1,625,000 750,000 750,000 100,000 100,000 0 0 150,000 150,000 2,750,000 3,000,000 3,750,000 3,950,000 1,150,000 1,250,000 0 0 20,000 20,000 80,000 80,000 60,000 60,000 10,000 10,000 0 0 5,000 5,000 40,000 40,000 0 0 0 0 0 0 5,000 5,000 0 0 0 0 45,000 45,000 0 0 5,000 5,000 20,000 20,000 0 0 50,000 50,000 70,000 70,000 5,000 5,000 0 0 0 0 20,000 20,000 30,000 30,000 5,000 5,000 0 0 15,000 15,000 0 0 10,000 10,000 0 0 5,000 5,000 5,000 5,000 0 0 0 0 0 0 0 0 2,769,000 2,769,000 24,677,000 20,284,000 20,834,000 55 Change FY 2016 to FY2017 Dollar Percent 450,000 7% 5,000 17% 0 0% 50,000 7% 5,000 5% 0 0% (50,000) -25% 170,000 6% 125,000 3% 50,000 4% 0 0% (20,000) -50% 20,000 33% 5,000 9% 5,000 100% 0 0% 5,000 5000% 0 0% 0 0% 0 0% (5,000) -100% (5,000) -50% (5,000) -100% 0 0% 15,000 50% 0 0% 5,000 5000% 5,000 33% 0 0% 30,000 150% 5,000 8% 0 0% 0 0% 0 0% 0 0% 5,000 20% 0 0% 0 0% 10,000 200% 0 0% 5,000 100% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (4,500,000) -100% (228,000) -8% (3,843,000) -16% THIS PAGE INTENTIONALLY LEFT BLANK 56 MAYOR & COUNCIL Council Adopted 57 Final Budget MAYOR & COUNCIL Net Change from Previous Budget: (2,500) -1% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 7 7 7 7 7 7 7 7 58 FY2017 7 Percent of General Fund Mayor & Council 1% Total Department Budget Mayor & Council 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2013 189,500 168,004 2014 234,000 180,036 2015 244,500 198,882 2016 249,500 105,595 Final 247,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Mayor & Council 2% 29% Personnel Services Supplies Services 2% 67% 59 Special Projects Fund Name: General Fund Fund Number : 10 Department Name: Mayor and Council Department Number: 410 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 166,000 3,500 72,500 5,000 0 0 0 TOTAL 247,000 DETAIL Acct 110 120 130 131 140 141 142 230 237 249 350 351 360 361 370 381 410 Acct Description SALARIES AND WAGES HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE SPECIAL EVENTS TOTALS FY 2017 Final 113,000 36,000 7,000 2,000 1,000 2,000 5,000 1,500 1,000 1,000 10,000 5,000 1,500 1,500 50,000 4,500 5,000 247,000 60 Actual For the Fiscal Year ending June 30, 2013 2014 2015 149,782 149,902 156,820 667 1,983 518 17,555 27,717 41,302 0 434 242 0 0 0 0 0 0 0 0 0 168,004 198,882 105,595 Actual For the Fiscal Year ending June 30, 2013 2014 2015 112,080 112,080 112,162 27,624 27,859 34,974 6,582 6,572 6,535 1,539 1,537 1,528 246 405 385 1,698 1,448 1,236 12 0 0 637 323 416 0 0 97 30 1,660 5 7,463 1,721 5,485 4,961 1,950 1,890 272 914 0 853 569 0 402 20,683 29,360 3,604 1,881 4,567 0 434 242 July - Dec 2016 51,603 17,950 3,006 703 60 58 0 4 743 0 3,745 0 0 0 26,751 498 474 168,004 180,036 July - Dec 2016 73,380 747 30,994 474 0 0 0 180,036 198,882 105,595 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 160,000 160,000 160,000 165,000 2,500 2,500 2,500 3,500 22,000 66,500 77,000 72,500 5,000 5,000 5,000 8,500 0 0 0 0 0 0 0 0 0 0 0 0 189,500 234,000 244,500 249,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 112,080 112,080 113,000 113,000 32,954 33,226 30,000 35,000 6,949 6,949 7,000 7,000 1,625 1,625 2,000 2,000 267 287 1,000 1,000 784 1,809 2,000 2,000 5,341 4,024 5,000 5,000 1,500 1,500 1,500 1,500 0 0 0 1,000 1,000 1,000 1,000 1,000 10,000 24,500 19,500 15,000 5,000 5,000 5,000 5,000 1,500 500 1,500 1,500 0 1,000 1,500 1,500 1,000 31,000 45,000 45,000 4,500 4,500 4,500 4,500 5,000 5,000 5,000 8,500 189,500 234,000 244,500 249,500 FY 2017 Requested Final 163,000 166,000 3,500 3,500 72,500 72,500 8,500 5,000 0 0 0 0 0 0 247,500 247,000 FY 2017 Requested Final 112,080 113,000 35,902 36,000 6,949 7,000 1,625 2,000 318 1,000 1,809 2,000 4,316 5,000 1,500 1,500 1,000 1,000 1,000 1,000 15,000 10,000 5,000 5,000 1,500 1,500 1,500 1,500 45,000 50,000 4,500 4,500 8,500 5,000 247,500 61 247,000 Change FY 2016 to FY2017 Dollar Percent 1,000 1% 0 0% 0 0% (3,500) -41% 0 0% 0 0% 0 0% (2,500) -1% Change FY 2016 to FY2017 Dollar Percent 0 0% 1,000 3% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (5,000) -33% 0 0% 0 0% 0 0% 5,000 11% 0 0% (3,500) -41% (2,500) -1% THIS PAGE INTENTIONALLY LEFT BLANK 62 CITY CLERK Council Adopted 63 Final Budget CITY CLERK Net Change from Previous Budget: 10,000 5% Significant Changes: • Increase due to implementation of new salary plan. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 1 1.3 1.6 1.6 1.3 1.3 1.6 1.6 64 FY2017 1.6 Percent of General Fund City Clerk 1% Total Department Budget City Clerk 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2013 193,000 115,380 2014 150,499 142,667 2015 212,500 180,023 2016 195,500 77,742 Final 205,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses City Clerk 10% 10% 1% Personnel Services Supplies Services Special Projects 79% 65 Fund Name: General Fund Fund Number : 10 Department Name: City Clerk Department Number: 490 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 163,000 2,500 20,000 20,000 0 0 0 TOTAL 205,500 DETAIL Acct 110 120 130 131 132 140 141 142 230 232 237 249 312 313 329 343 350 351 360 361 362 370 381 431 Acct Description SALARIES AND WAGES HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES LEGAL SERVICES CONTRACTED SERVICES RECORDING FEES STORAGE FACILITY RENTAL TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE ELECTION TOTALS FY 2017 Final 128,000 7,000 8,000 2,000 15,000 1,000 1,000 1,000 1,500 500 0 500 0 2,000 0 2,000 500 2,000 1,500 10,000 1,000 1,000 0 20,000 205,500 66 Actual For the Fiscal Year ending June 30, 2013 2014 2015 89,575 129,475 144,304 2,014 389 1,197 6,775 10,777 18,697 17,015 2,026 15,825 0 0 0 0 0 0 0 0 0 115,380 180,023 77,742 Actual For the Fiscal Year ending June 30, 2013 2014 2015 75,153 103,717 115,885 687 5,634 5,932 4,668 6,433 7,200 1,092 1,505 1,684 7,343 11,400 12,856 169 373 399 455 413 347 8 0 0 1,743 122 856 263 234 143 0 0 0 8 34 199 7 0 0 1,573 500 450 0 0 0 737 1,421 1,405 0 0 0 0 130 0 318 0 0 3,565 8,368 11,045 29 142 5,773 175 215 25 372 0 0 17,015 2,026 15,825 July - Dec 2016 57,392 2,988 3,573 835 6,299 69 0 0 120 0 186 0 0 134 0 721 0 80 0 5,164 25 155 0 0 115,380 142,667 July - Dec 2016 71,157 306 6,279 0 0 0 0 142,667 180,023 77,742 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 130,000 128,999 145,000 153,000 3,500 2,500 2,500 2,500 16,500 19,000 20,000 20,000 43,000 0 45,000 20,000 0 0 0 0 0 0 0 0 0 0 0 0 193,000 150,499 212,500 195,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 99,524 103,328 113,000 120,000 11,218 5,643 6,000 6,000 6,171 5,786 7,000 8,000 1,443 1,353 2,000 2,000 11,097 10,490 13,000 14,000 237 239 1,000 1,000 112 517 1,000 1,000 198 1,643 2,000 1,000 2,500 1,500 1,500 1,500 500 500 500 500 0 0 0 0 500 500 500 500 0 0 0 0 0 1,000 2,000 2,000 0 500 500 0 1,000 1,500 1,500 2,000 0 500 500 500 0 2,000 2,000 2,000 1,500 1,500 1,500 1,500 13,000 10,000 10,000 10,000 1,000 1,000 1,000 1,000 0 1,000 1,000 1,000 0 0 0 0 43,000 0 45,000 20,000 193,000 150,499 212,500 195,500 FY 2017 Requested Final 158,000 163,000 2,500 2,500 20,000 20,000 20,000 20,000 0 0 0 0 0 0 200,500 205,500 FY 2017 Requested Final 127,317 128,000 6,013 7,000 7,894 8,000 1,846 2,000 14,039 15,000 362 1,000 517 1,000 13 1,000 1,500 1,500 500 500 0 0 500 500 0 0 2,000 2,000 0 0 2,000 2,000 500 500 2,000 2,000 1,500 1,500 10,000 10,000 1,000 1,000 1,000 1,000 0 0 20,000 20,000 200,500 67 205,500 Change FY 2016 to FY2017 Dollar Percent 10,000 7% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 10,000 5% Change FY 2016 to FY2017 Dollar Percent 8,000 7% 1,000 17% 0 0% 0 0% 1,000 7% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 10,000 5% THIS PAGE INTENTIONALLY LEFT BLANK 68 SAFETY Council Adopted 69 Final Budget SAFETY Net Change from Previous Budget: 0 0% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 70 FY2017 0 Percent of General Fund Safety & Loss Control 1% Total Department Budget Safety & Loss 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2013 255,000 189,567 2014 255,000 235,294 2015 290,000 265,916 2016 304,000 201,777 Final 304,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Safety & Loss Services 100% 71 Fund Name: General Fund Fund Number : 10 Department Name: Safety Department Number: 460 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency TOTAL FY 2017 Final 0 0 304,000 0 0 0 0 304,000 DETAIL Acct Acct Description 314 LIABILITY INSURANCE 332 CLAIMS TOTALS FY 2017 Final 289,000 15,000 304,000 72 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 0 0 0 189,567 235,294 265,916 0 0 0 0 0 0 0 0 0 0 0 0 189,567 265,916 201,777 Actual For the Fiscal Year ending June 30, 2013 2014 2015 184,567 223,548 258,984 5,000 11,746 6,932 July - Dec 2016 200,108 1,668 189,567 235,294 July - Dec 2016 0 0 201,777 0 0 0 0 235,294 265,916 201,777 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 0 0 0 0 0 0 0 255,000 255,000 290,000 304,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 255,000 255,000 290,000 304,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 225,000 240,000 275,000 289,000 30,000 15,000 15,000 15,000 255,000 255,000 290,000 304,000 FY 2017 Requested Final 0 0 0 0 304,000 304,000 0 0 0 0 0 0 0 0 304,000 304,000 FY 2017 Requested Final 289,000 289,000 15,000 15,000 304,000 73 304,000 Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% 0 0% THIS PAGE INTENTIONALLY LEFT BLANK 74 ADMINISTRATION Council Adopted 75 Final Budget ADMINISTRATION Net Change from Previous Budget: (29,000) -3% Significant Changes: • Decrease due to change in benefit cost budgeted for vacant positions versus actual benefits chosen by employees. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 2014 2015 2016 6.5 6 6 6 6 4 6 6 76 2017 6 Percent of General Fund Administration 4% Total Department Budget Administration 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 Budget Actual 2013 1,181,300 841,264 2014 931,000 801,705 2015 931,000 776,825 2016 1,083,000 409,280 Final 1,054,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Administration 10% 12% Personnel Services Supplies 11% Services 67% 77 Special Projects Fund Name: General Fund Fund Number : 10 Department Name: Administration Department Number: 450 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 707,000 113,500 123,500 110,000 0 0 0 TOTAL 1,054,000 DETAIL Acct 110 117 120 130 131 132 134 140 141 142 199 211 218 227 230 232 237 241 245 248 249 251 253 254 311 335 342 343 350 351 360 361 362 370 371 380 381 410 617 650 Acct Description SALARIES AND WAGES COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION DEFERRED COMPENSATION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION FUEL AND LUBRICANTS VENDING MACHINE EXPENSES CONFERENCE ROOM OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE VEHICLE ALLOWANCE BUILDING/DATA UPGRADES SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES COMPUTER/PRINTER MAINTENANCE VEHICLE MAINTENANCE/REPAIR COPIER USAGE/SUPPLIES/MAINTENANCE PROFESSIONAL SERVICES DELIVERY SERVICES RECRUITMENT EXPENSES STORAGE FACILITY RENTAL TRAVEL AND PER DIEM CONFERENCE, SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES SUBSCRIPTIONS TELEPHONE CELL PHONE/PAGER EXPENSE SPECIAL EVENTS EQUIPMENT PURCHASE VEHICLE PURCHASE TOTALS FY 2017 Final 538,000 0 43,000 29,000 8,000 62,000 19,000 2,000 2,000 4,000 0 83,500 1,000 2,000 8,000 1,500 7,000 0 0 3,500 2,000 1,000 1,500 2,500 60,000 500 0 0 5,000 5,000 5,000 3,000 30,000 10,000 2,000 0 3,000 110,000 0 0 1,054,000 78 Actual For the Fiscal Year ending June 30, 2013 2014 2015 646,440 519,118 624,322 27,856 60,823 15,023 110,482 117,974 62,104 49,154 73,817 75,376 7,332 29,973 0 0 0 0 0 0 0 841,264 776,825 409,280 Actual For the Fiscal Year ending June 30, 2013 2014 2015 498,274 399,416 469,340 197 0 0 50,302 43,848 52,456 26,627 21,662 25,458 7,070 5,656 6,636 56,734 46,064 53,955 0 0 13,658 1,096 1,440 1,604 1,974 1,033 1,215 40 0 0 4,126 0 0 966 1,210 1,723 168 545 479 1,050 1,039 1,191 3,526 2,542 4,456 2,564 210 1,175 9,049 43,248 2,491 0 12 0 5,091 0 0 0 0 3,172 2,909 9,978 335 0 952 0 505 901 0 2,027 186 0 21,449 35,271 6,773 0 0 0 0 0 0 0 0 0 3,564 6,359 8,231 3,032 2,027 2,680 169 3,225 3,092 176 0 458 23,107 28,153 29,434 53,683 38,524 4,894 0 842 1,172 488 0 0 4,816 3,574 5,370 49,154 73,817 75,376 7,332 0 0 0 29,973 0 July - Dec 2016 241,019 0 23,384 10,830 3,416 27,612 8,199 279 174 0 0 564 154 224 2,400 0 0 0 0 1,000 0 0 0 0 7,324 0 0 0 5,126 465 1,811 448 12,058 2,389 1,198 0 1,052 58,154 0 0 841,264 801,705 July - Dec 2016 314,913 4,342 31,870 58,154 0 0 0 801,705 776,825 409,280 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 745,000 609,000 684,000 731,500 33,300 31,000 32,500 112,000 211,500 191,000 114,500 129,500 183,000 100,000 100,000 110,000 8,500 0 0 0 0 0 0 0 0 0 0 0 1,181,300 1,083,000 1,054,500 1,054,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 596,656 460,589 517,000 539,000 0 0 0 0 40,020 56,670 60,000 66,000 33,608 25,484 29,000 29,000 8,652 6,679 8,000 8,000 61,796 53,152 60,000 62,000 0 0 2,000 18,500 1,421 1,180 2,000 2,000 784 1,550 2,000 2,000 2,063 3,696 4,000 5,000 0 0 0 0 2,500 2,500 2,500 83,500 1,800 2,000 2,000 1,000 2,000 2,000 2,000 1,500 8,000 6,000 6,000 6,000 2,500 2,500 2,500 2,500 9,000 7,000 7,000 7,000 0 0 0 0 0 0 0 0 0 1,500 1,500 3,500 2,000 3,000 3,000 2,000 2,000 1,000 1,500 1,000 1,500 1,000 2,000 1,500 2,000 2,500 2,500 2,500 104,000 96,000 37,000 60,000 1,000 1,000 1,000 500 5,000 0 0 0 2,000 0 0 0 5,000 5,000 5,000 8,000 5,000 4,000 4,000 4,000 17,000 9,000 9,000 9,000 500 500 500 500 18,000 30,000 30,000 30,000 45,000 38,000 20,000 10,000 2,000 500 1,000 500 0 0 0 0 7,000 7,000 7,000 7,000 183,000 100,000 100,000 110,000 8,500 0 0 0 0 0 0 0 FY 2017 Requested Final 537,090 538,000 0 0 42,750 43,000 28,597 29,000 7,788 8,000 61,658 62,000 18,500 19,000 1,526 2,000 1,550 2,000 3,040 4,000 0 0 83,500 83,500 1,000 1,000 2,000 2,000 8,000 8,000 1,500 1,500 7,000 7,000 0 0 0 0 3,500 3,500 2,000 2,000 1,000 1,000 1,500 1,500 2,500 2,500 60,000 60,000 500 500 0 0 0 0 10,000 5,000 5,000 5,000 5,000 5,000 3,000 3,000 30,000 30,000 10,000 10,000 2,000 2,000 0 0 3,000 3,000 110,000 110,000 0 0 0 0 1,181,300 931,000 931,000 931,000 FY 2017 Requested Final 702,500 707,000 113,500 113,500 128,500 123,500 110,000 110,000 0 0 0 0 0 0 931,000 1,083,000 1,054,500 1,054,000 Change FY 2016 to FY2017 Dollar Percent (24,500) -3% 1,500 1% (6,000) -5% 0 0% 0 0% 0 0% 0 0% (29,000) -3% Change FY 2016 to FY2017 Dollar Percent (1,000) 0% 0 0% (23,000) -35% 0 0% 0 0% 0 0% 500 3% 0 0% 0 0% (1,000) -20% 0 0% 0 0% 0 0% 500 33% 2,000 33% (1,000) -40% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (3,000) -38% 1,000 25% (4,000) -44% 2,500 500% 0 0% 0 0% 1,500 300% 0 0% (4,000) -57% 0 0% 0 0% 0 0% (29,000) 79 -3% THIS PAGE INTENTIONALLY LEFT BLANK 80 LEGAL Council Adopted 81 Final Budget LEGAL Net Change from Previous Budget: (3,000) 0% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 1 1 1 0 0 0 0 82 FY2017 1 Percent of General Fund Legal Services 4% Total Department Budget Legal Services 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 2013 795,000 639,168 Budget Actual 2014 815,998 490,890 2015 817,000 436,557 2016 1,109,000 187,066 Final 1,106,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Legal 17% Personnel Services Services 83% 83 Fund Name: General Fund Fund Number : 10 Department Name: Legal Department Number: 440 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 193,000 0 913,000 0 0 0 0 TOTAL 1,106,000 DETAIL Acct 110 120 130 131 132 140 141 142 199 312 315 316 321 347 358 375 Acct Description SALARIES AND WAGES HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION LEGAL SERVICES PUBLIC DEFENDER SERVICES PROSECUTER SERVICES COUNTY JAIL HOUSING PRISONER TRANSPORTATION COSTS ECONOMIC DEV. REIMBURSEMENT PROPERTY TAX TOTALS FY 2017 Final 149,000 13,000 7,000 3,000 18,000 1,000 1,000 1,000 0 20,000 10,000 120,000 369,000 0 379,000 15,000 1,106,000 84 Actual For the Fiscal Year ending June 30, 2013 2014 2015 43,421 42,940 0 0 0 0 595,747 447,951 436,557 0 0 0 0 0 0 0 0 0 0 0 0 639,168 436,557 187,066 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 43,421 42,940 0 128,674 140,031 155,342 8,170 2,450 850 102,000 112,292 115,000 339,556 178,156 152,073 0 0 0 14,357 14,837 13,103 2,991 186 190 July - Dec 2016 0 0 0 0 0 0 0 0 0 72,320 300 62,292 51,963 0 0 190 639,168 490,890 July - Dec 2016 0 0 187,066 0 0 0 0 490,890 436,557 187,066 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 196,998 193,000 196,000 0 0 0 0 795,000 619,000 624,000 913,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 795,000 815,998 817,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 0 144,102 149,000 0 11,306 13,000 0 6,826 7,000 0 2,089 3,000 0 16,629 18,000 0 369 1,000 0 258 1,000 0 419 1,000 0 15,000 0 184,000 20,000 20,000 15,000 10,000 10,000 120,000 110,000 115,000 420,000 459,000 459,000 30,000 0 0 20,000 19,000 19,000 6,000 1,000 1,000 795,000 815,998 817,000 1,109,000 2016 152,000 13,000 7,000 3,000 18,000 1,000 1,000 1,000 0 20,000 10,000 120,000 369,000 0 379,000 15,000 1,109,000 FY 2017 Requested Final 188,000 193,000 0 0 913,000 913,000 0 0 0 0 0 0 0 0 1,101,000 1,106,000 FY 2017 Requested Final 148,429 149,000 12,120 13,000 6,826 7,000 2,152 3,000 17,040 18,000 422 1,000 258 1,000 753 1,000 0 0 20,000 20,000 10,000 10,000 120,000 120,000 369,000 369,000 0 0 379,000 379,000 15,000 15,000 1,101,000 85 1,106,000 Change FY 2016 to FY2017 Dollar Percent (3,000) -2% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (3,000) 0% Change FY 2016 to FY2017 Dollar Percent (3,000) -2% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (3,000) 0% THIS PAGE INTENTIONALLY LEFT BLANK 86 HUMAN RESOURCES Council Adopted 87 Final Budget HUMAN RESOURCES Net Change from Previous Budget: 15,000 4% Significant Changes: • Increase due to implementation of new salary plan. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 2 2 3 3 2 2 3 3 88 FY2017 3 Percent of General Fund Human Resources 2% Total Department Budget Human Resources 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2013 268,000 250,922 2014 383,499 321,417 2015 388,500 366,626 2016 397,500 167,539 Final 412,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Human Resources 17% 1% Personnel Services Supplies Services 82% 89 Fund Name: General Fund Fund Number : 10 Department Name: Human Resources Department Number: 500 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 336,000 5,000 71,000 500 0 0 0 TOTAL 412,500 DETAIL Acct 110 120 130 131 132 140 141 142 230 232 237 248 254 311 312 313 320 335 342 343 350 351 360 361 362 370 380 381 442 443 Acct Description SALARIES AND WAGES HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE SOFTWARE PURCHASE COPIER USAGE/SUPPLYS/MAINTENANCE PROFESSIONAL SERVICES LEGAL SERVICES CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTING DELIVERY SERVICES RECRUITMENT EXPENSES STORAGE FACILITY RENTAL TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES TELEPHONE EXPENSE CELL PHONE/PAGER EXPENSE EMPLOYEE WELLNESS PROGRAM NEW EMPLOYEE ORIENTATIONS TOTALS FY 2017 Final 258,000 24,000 16,000 4,000 30,000 1,000 1,000 2,000 3,000 1,000 0 0 1,000 10,000 30,000 8,500 6,000 0 7,000 0 0 1,000 0 3,000 500 5,000 0 0 500 0 412,500 90 Actual For the Fiscal Year ending June 30, 2013 2014 2015 209,927 275,707 307,275 5,491 3,521 3,521 34,800 41,694 55,411 704 495 420 0 0 0 0 0 0 0 0 0 250,922 366,626 167,539 Actual For the Fiscal Year ending June 30, 2013 2014 2015 166,480 215,536 236,907 11,400 17,263 23,744 10,257 13,217 14,287 2,399 3,091 3,341 18,565 24,834 27,473 363 773 827 449 993 696 14 0 0 666 2,567 2,102 1,037 0 273 3,379 0 0 410 0 0 0 954 1,146 10,268 8,751 7,991 8,638 10,418 23,333 4,519 3,246 8,345 3,245 8,241 4,190 0 0 0 5,741 8,861 7,526 87 0 0 0 0 0 218 368 327 39 0 0 1,775 1,695 3,430 53 115 119 211 0 150 0 0 6 0 0 0 704 495 420 0 0 0 July - Dec 2016 118,284 11,969 7,222 1,689 13,567 144 0 0 273 0 98 0 1,119 4,135 161 4,135 1,883 0 2,678 0 8 0 0 50 51 0 0 72 0 0 250,922 321,417 July - Dec 2016 152,875 1,490 13,174 0 0 0 0 321,417 366,626 167,539 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 209,000 306,999 312,000 321,000 5,000 5,000 5,000 5,000 52,000 70,000 70,000 71,000 2,000 1,500 1,500 500 0 0 0 0 0 0 0 0 0 0 0 0 268,000 383,499 388,500 397,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 160,687 232,790 238,000 245,000 16,692 28,068 23,000 24,000 9,963 14,433 15,000 15,000 2,330 3,375 4,000 4,000 17,917 26,864 28,000 29,000 335 596 1,000 1,000 224 775 1,000 1,000 852 98 2,000 2,000 3,000 3,000 3,000 3,000 1,000 1,000 1,000 1,000 0 0 0 0 0 0 0 0 1,000 1,000 1,000 1,000 10,000 10,000 10,000 10,000 15,000 30,000 30,000 30,000 7,000 7,000 7,000 8,500 6,000 6,000 6,000 6,000 500 500 500 0 7,000 7,000 7,000 7,000 0 0 0 0 0 0 0 0 0 0 0 1,000 500 500 500 0 5,000 3,000 3,000 3,000 1,000 1,000 1,000 500 0 5,000 5,000 5,000 0 0 0 0 0 0 0 0 1,500 1,500 1,500 500 500 0 0 0 268,000 383,499 388,500 397,500 FY 2017 Requested Final 333,000 336,000 5,000 5,000 71,000 71,000 500 500 0 0 0 0 0 0 409,500 412,500 FY 2017 Requested Final 257,296 258,000 23,929 24,000 15,298 16,000 3,731 4,000 29,538 30,000 731 1,000 775 1,000 1,703 2,000 3,000 3,000 1,000 1,000 0 0 0 0 1,000 1,000 10,000 10,000 30,000 30,000 8,500 8,500 6,000 6,000 0 0 7,000 7,000 0 0 0 0 1,000 1,000 0 0 3,000 3,000 500 500 5,000 5,000 0 0 0 0 500 500 0 0 409,500 412,500 91 Change FY 2016 to FY2017 Dollar Percent 15,000 5% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 15,000 4% Change FY 2016 to FY2017 Dollar Percent 13,000 5% 0 0% 1,000 7% 0 0% 1,000 3% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 15,000 4% THIS PAGE INTENTIONALLY LEFT BLANK 92 FINANCE Council Adopted 93 Final Budget FINANCE Net Change from Previous Budget: (4,500) -1% Significant Changes: • Decrease of 1FTE due to moving Purchasing Administrator position into Utilities Administration. • Salary cost savings offset by increase in professional services for mandatory payment to Arizona Department of Revenue. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 4 4 4.5 4.5 4 4 4.5 4.5 94 FY2017 3.5 Percent of General Fund Financial Services 2% Total Department Budget Financial Services 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2013 553,500 518,735 2014 555,501 531,639 2015 602,500 579,085 2016 643,500 309,769 Final 639,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Financial Services 40% Personnel Services Supplies 59% 1% 95 Services Fund Name: General Fund Fund Number : 10 Department Name: Finance Department Number: 511 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 379,000 4,000 256,000 0 0 0 0 TOTAL 639,000 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 230 232 237 248 249 311 313 317 325 343 350 351 360 361 362 370 374 376 377 380 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES PROFESSIONAL SERVICES CONTRACTED SERVICES AUDIT/CONSULTING SERVICES TECH/SOFTWARE SUPPORT STORAGE FACILITY RENTAL TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES BANK CHARGES/ACCT ANALYSIS LATE FEES MISCELLANEOUS EXPENSES TELEPHONE EXPENSE FY 2017 Final 290,000 0 0 31,000 16,000 5,000 32,000 1,000 2,000 2,000 3,000 1,000 0 0 0 175,000 0 44,000 11,000 2,000 1,500 5,500 1,000 0 1,500 500 14,000 0 0 0 TOTALS 639,000 96 Actual For the Fiscal Year ending June 30, 2013 2014 2015 356,391 369,294 415,808 3,761 2,617 7,310 158,584 159,728 155,967 0 0 0 0 0 0 0 0 0 0 0 0 518,735 579,085 309,769 Actual For the Fiscal Year ending June 30, 2013 2014 2015 278,580 288,421 318,835 0 0 0 54 0 0 27,863 27,747 37,343 15,340 16,234 18,054 3,911 4,035 4,441 28,822 30,783 34,985 627 1,041 1,075 1,171 1,032 1,075 24 0 0 1,956 2,175 5,611 1,395 291 647 0 0 564 409 0 488 0 151 0 90,944 91,378 89,888 250 0 0 36,135 36,135 38,935 7,330 7,670 8,408 737 1,401 1,440 0 0 395 90 1,040 2,403 1,793 87 0 5,099 5,068 0 1,201 1,312 1,139 60 400 542 12,983 12,624 13,283 108 20 0 1,488 2,122 193 66 112 0 July - Dec 2016 162,576 0 0 21,054 8,714 2,271 17,741 192 0 0 926 0 0 0 102 36,156 0 38,435 8,624 762 3,106 895 743 0 568 60 6,835 0 8 0 518,735 531,639 July - Dec 2016 212,548 1,028 96,193 0 0 0 0 531,639 579,085 309,769 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 372,500 377,001 434,000 456,000 5,000 4,500 4,500 5,000 176,000 174,000 164,000 182,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 553,500 555,501 602,500 643,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 296,474 293,305 325,000 345,000 500 0 0 0 0 0 0 0 22,876 27,793 42,000 42,000 16,671 16,642 19,000 20,000 4,299 4,253 5,000 5,000 27,867 30,998 36,000 38,000 706 752 1,000 1,000 560 1,292 2,000 2,000 2,547 1,966 4,000 3,000 3,000 2,500 2,500 3,000 2,000 2,000 2,000 2,000 0 0 0 0 0 0 0 0 0 0 0 0 110,000 105,000 105,000 104,000 0 0 0 0 36,000 36,500 38,500 41,000 10,000 10,000 10,000 10,000 1,000 1,500 1,500 1,500 0 500 500 2,500 0 500 3,000 6,000 2,000 3,000 3,000 1,500 0 0 0 0 3,000 2,500 2,000 1,500 0 500 500 500 14,000 14,000 0 14,000 0 0 0 0 0 0 0 0 0 0 0 0 553,500 555,501 602,500 643,500 FY 2017 Requested Final 374,000 379,000 4,000 4,000 257,500 256,000 0 0 0 0 0 0 0 0 635,500 639,000 FY 2017 Requested Final 289,609 290,000 0 0 0 0 30,083 31,000 15,458 16,000 4,199 5,000 31,073 32,000 823 1,000 1,034 2,000 1,721 2,000 3,000 3,000 1,000 1,000 0 0 0 0 0 0 175,000 175,000 0 0 44,000 44,000 11,000 11,000 2,000 2,000 2,500 1,500 6,000 5,500 1,000 1,000 0 0 1,500 1,500 500 500 14,000 14,000 0 0 0 0 0 0 635,500 97 639,000 Change FY 2016 to FY2017 Dollar Percent (77,000) -17% (1,000) -20% 73,500 40% 0 0% 0 0% 0 0% 0 0% (4,500) -1% Change FY 2016 to FY2017 Dollar Percent (55,000) -16% 0 0% 0 0% (11,000) -26% (4,000) -20% 0 0% (6,000) -16% 0 0% 0 0% (1,000) -33% 0 0% (1,000) -50% 0 0% 0 0% 0 0% 71,000 68% 0 0% 3,000 7% 1,000 10% 500 33% (1,000) -40% (500) -8% (500) -33% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (4,500) -1% THIS PAGE INTENTIONALLY LEFT BLANK 98 INFORMATION TECHNOLOGY Council Adopted 99 Final Budget INFORMATION TECHNOLOGY Net Change from Previous Budget: 144,000 20% Significant Changes: • Excluding Capital items, IT budget decreased by $2,000. • Increase in personnel costs due to implementation of new salary plan. • Reductions in professional services offset by increases in software maintenance contracts. Capital Items: Capital Type: Improvement Equipment Equipment Capital Outlay Description & Justification: New/Repl. DESIGN/INSTALL FIBER OPTIC-EL MIRAGE ROAD Design and installation of high speed fiber optic cable into conduit (El Mirage Road Project) to connect the City facilities. The project will follow the phases of the El Mirage Road project. When finished, it will provide the City with its own Fiber connecting the facilities, increasing the speed and reducing the costs associated with leased lines. Projected payback period from leased line savings is approximately four years from project completion. N Amount $100,000 TECHNOLOGY REFRESH Replacement of all the computers within the City once they have reached the five year mark. Due to the age of the computers the replacements are estimated as follows: FY17 - Replace 30 computers to facilitate the move to City Hall (16 computers will have reached five years old in this FY) FIREWALL REPLACEMENT Replace the firewalls in use at both City Hall and the Fire Station. The current firewalls will go end of life at the end of 2017 and should be replaced at that time. The project includes a total of four firewalls. R $33,000 R $13,000 100 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 3 3 4 4 3 3 3 4 101 FY2017 4 Percent of General Fund Information Technology 3% Total Department Budget Information Technology 900,000 750,000 600,000 450,000 300,000 150,000 0 Budget Actual 2013 827,500 726,440 2014 687,500 671,947 2015 743,000 688,518 2016 733,500 267,907 Final 877,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Information Technology 13% Personnel Services 26% Supplies 61% 102 Services THIS PAGE INTENTIONALLY LEFT BLANK 103 Fund Name: General Fund Fund Number : 10 Department Name: Information Technology Department Number: 480 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 458,000 201,500 72,000 0 146,000 0 0 TOTAL 877,500 DETAIL Acct 110 111 120 130 131 132 140 141 142 211 213 230 232 237 248 249 251 253 261 262 263 265 311 328 350 351 Acct Description SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX FUEL & LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES COMPUTER/PRINTER MAINTENANCE VEHICLE MAINTENANCE/REPAIR EQUIIPMENT/MAINTENANCE CONTRACT PHONE SYS/MAINTENANCE CONTRACT DATA INFRASTRUCTURE SERVICE SOFTWARE MAINT CONTRACT PROFESSIONAL SERVICES EQUIPMENT RENT/LEASES TRAVEL AND PER DIEM CONFERENCE,SEMINARS & TRAINING 376 LATE FEES/INTEREST CHARGES 380 381 661 617 TELEPHONE EXPENSE CELL PHONE/PAGER EXPENSE BUILDING/DATA INFRAS. IMPROV. EQUIPMENT PURCHASE TOTALS FY 2017 Final 339,000 3,000 43,000 22,000 5,000 40,000 1,000 2,000 3,000 500 0 1,000 500 10,000 2,000 2,000 2,500 1,000 25,000 15,000 72,000 70,000 30,000 6,500 500 4,000 0 28,000 3,000 100,000 46,000 877,500 104 Actual For the Fiscal Year ending June 30, 2013 2014 2015 315,633 350,601 344,536 180,226 196,401 209,948 108,211 94,897 83,754 0 0 0 122,370 30,049 50,280 0 0 0 0 0 0 726,440 688,518 267,907 Actual For the Fiscal Year ending June 30, 2013 2014 2015 246,469 264,828 257,418 0 40 492 21,154 33,419 35,483 14,633 15,508 15,028 3,422 3,627 3,515 27,486 30,108 29,909 1,383 2,369 2,171 1,065 702 521 20 0 0 128 243 151 0 0 0 1,141 607 1,061 0 373 698 28,335 62,726 14,447 21,410 3,384 20,591 1,266 2,428 753 3,710 1,732 2,093 398 366 0 4,902 6,222 25,782 10,648 2,104 22,130 83,124 83,962 86,229 25,164 32,256 36,014 58,513 34,730 33,307 9,997 9,994 6,044 0 0 0 0 418 3,651 135 0 0 34,338 44,510 36,796 5,229 5,244 3,957 0 0 0 122,370 30,049 50,280 July - Dec 2016 138,594 0 15,183 8,314 1,944 15,855 292 174 0 137 0 589 202 1,907 6,873 480 499 0 0 0 35,783 23,286 4,303 1,992 0 227 0 10,101 1,172 0 0 726,440 671,947 July - Dec 2016 180,357 69,756 17,794 0 0 0 0 671,947 688,518 267,907 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 338,000 340,000 408,000 448,000 276,500 212,500 198,000 190,500 125,000 135,000 97,000 95,000 0 0 0 0 88,000 0 40,000 0 0 0 0 0 0 0 0 0 827,500 687,500 743,000 733,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 261,890 272,287 295,000 328,000 0 0 0 0 22,268 11,216 48,000 48,000 16,237 16,882 19,000 21,000 3,797 3,948 5,000 5,000 29,201 31,422 35,000 38,000 1,789 1,945 2,000 3,000 560 775 2,000 2,000 2,258 1,525 2,000 3,000 1,000 1,000 500 500 500 500 500 500 1,000 1,000 1,000 1,000 500 500 500 500 13,000 6,000 6,000 10,000 10,000 10,000 10,000 10,000 12,500 12,500 5,000 3,000 13,000 13,000 6,000 4,000 1,000 1,000 1,500 1,500 84,000 27,000 27,000 25,000 5,000 5,000 25,000 15,000 60,000 60,000 60,000 72,000 75,000 75,000 55,000 47,500 85,000 95,000 50,000 50,000 7,500 7,500 7,500 7,500 0 0 500 500 0 0 5,000 5,000 0 0 0 0 30,000 30,000 30,000 28,000 2,500 2,500 4,000 4,000 0 0 0 0 88,000 0 40,000 0 827,500 687,500 743,000 733,500 FY 2017 Requested Final 454,000 458,000 209,500 201,500 73,000 72,000 0 0 146,000 146,000 0 0 0 0 882,500 877,500 FY 2017 Requested Final 338,915 339,000 3,000 3,000 42,345 43,000 21,199 22,000 4,958 5,000 39,252 40,000 963 1,000 1,034 2,000 2,335 3,000 500 500 0 0 1,000 1,000 500 500 10,000 10,000 10,000 2,000 2,000 2,000 2,500 2,500 1,000 1,000 25,000 25,000 15,000 15,000 72,000 72,000 70,000 70,000 30,000 30,000 6,500 6,500 500 500 4,000 4,000 0 0 28,000 28,000 4,000 3,000 100,000 100,000 46,000 46,000 882,500 105 877,500 Change FY 2016 to FY2017 Dollar Percent 10,000 2% 11,000 6% (23,000) -24% 0 0% 146,000 146000% 0 0% 0 0% 144,000 20% Change FY 2016 to FY2017 Dollar Percent 11,000 3% 3,000 3000% (5,000) -10% 1,000 5% 0 0% 2,000 5% (2,000) -67% 0 0% 0 0% 0 0% (500) -100% 0 0% 0 0% 0 0% (8,000) -80% (1,000) -33% (1,500) -38% (500) -33% 0 0% 0 0% 0 0% 22,500 47% (20,000) -40% (1,000) -13% 0 0% (1,000) -20% 0 0% 0 0% (1,000) -25% 100,000 100000% 46,000 46000% 144,000 20% THIS PAGE INTENTIONALLY LEFT BLANK 106 RECREATION Council Adopted 107 Final Budget RECREATION Net Change from Previous Budget: 0 0% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 108 FY2017 0 Percent of General Fund Recreation 1% Total Department Budget Recreation 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2013 154,500 48,350 2014 227,500 34,773 2015 227,500 107,665 2016 150,500 32,210 Final 150,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Recreation 13% 21% Supplies Services Special Projects 66% 109 Fund Name: General Fund Fund Number : 10 Department Name: Recreation Department Number: 531 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency TOTAL FY 2017 Final 0 19,000 31,500 100,000 0 0 0 150,500 DETAIL Acct 211 239 249 253 269 313 341 361 362 381 382 383 384 410 414 610 Acct Description FUEL AND LUBRICANTS SPORTS SUPPLIES OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE EQUIPMENT MAINTENANCE/REPAIR CONTRACTED SERVICES SECURITY/ALARM SERVICE PUBLISHING/ADVERTISEMENT MAILING COST CELL PHONE/PAGER EXPENSE BUILDING ELECTRICITY/GAS TRASH SERVICE EXTERMINATING SERVICE SPECIAL EVENTS ADULT EDUCATION EXPENSE FIELD EQUIPMENT PURCHASE TOTALS FY 2017 Final 2,000 5,000 5,000 5,000 2,000 5,000 500 8,000 0 1,000 15,000 1,000 1,000 100,000 0 0 150,500 110 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 10,200 18,445 21,050 38,149 16,328 22,739 0 0 58,251 0 0 5,626 0 0 0 0 0 0 48,350 107,665 32,210 Actual For the Fiscal Year ending June 30, 2013 2014 2015 724 1,232 684 2,529 1,600 5,299 6,918 12,869 12,728 30 2,744 2,339 0 0 0 24,056 0 7,078 0 377 0 0 0 0 3 0 0 159 639 999 12,127 13,514 13,828 707 648 0 1,098 1,151 834 0 0 58,251 0 0 0 0 0 5,626 July - Dec 2016 304 2,095 1,253 0 0 2,806 423 0 0 216 4,592 0 449 20,074 0 0 48,350 34,773 July - Dec 2016 0 3,651 8,485 20,074 0 0 0 34,773 107,665 32,210 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 0 0 0 39,500 39,500 39,500 19,000 106,000 38,000 38,000 31,500 9,000 150,000 150,000 100,000 0 0 0 0 0 0 0 0 0 0 0 0 154,500 227,500 227,500 150,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 3,000 3,000 3,000 2,000 13,500 13,500 13,500 5,000 15,000 15,000 15,000 5,000 6,000 6,000 6,000 5,000 2,000 2,000 2,000 2,000 81,500 13,000 13,000 5,000 200 500 500 500 8,000 8,000 8,000 8,000 0 0 0 0 1,500 1,500 1,500 1,000 13,000 13,000 13,000 15,000 800 1,000 1,000 1,000 1,000 1,000 1,000 1,000 0 150,000 150,000 100,000 9,000 0 0 0 0 0 0 0 154,500 227,500 227,500 150,500 FY 2017 Requested Final 0 0 19,000 19,000 31,500 31,500 100,000 100,000 0 0 0 0 0 0 150,500 150,500 FY 2017 Requested Final 2,000 2,000 5,000 5,000 5,000 5,000 5,000 5,000 2,000 2,000 5,000 5,000 500 500 8,000 8,000 0 0 1,000 1,000 15,000 15,000 1,000 1,000 1,000 1,000 100,000 100,000 0 0 0 0 150,500 111 150,500 Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% THIS PAGE INTENTIONALLY LEFT BLANK 112 PARKS Council Adopted 113 Final Budget PARKS Net Change from Previous Budget: 178,500 24% Significant Changes: • Increase of 3 FTEs – 1 approved mid-year in FY2016 by Council and 2 transferred from HURF. • Reduction to Park Improvements for completed projects offset by the new projects summarized in the Capital section. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Amount Improvements RELOCATE COMMUNITY GARDEN The El Mirage Community Garden will be relocated from the southeast corner of El Mirage Road and Thunderbird to another City owned parcel. This capital request is inclusive of all costs required to move the garden to the new location. N $115,000 Improvements SKATE PLAZA ADDITION Currently the south ramp of the skate plaza at Gateway Park does not have a platform for users to stand on. The suggested improvement is to add a 24" platform that would run the length of the south ramp of the skate plaza, enhancing the safety and usefulness of the amenity. A split face wall would include a 96 inch by 32 inch section with the title “City of El Mirage” in cast lettering. N $20,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 4.8 4.8 4.8 4.8 4 4 3.6 4.8 114 FY2017 7.8 Percent of General Fund Parks 3% Total Department Budget Parks 1,050,000 900,000 750,000 600,000 450,000 300,000 150,000 0 Budget Actual 2013 524,501 460,869 2014 704,499 577,723 2015 662,000 589,585 2016 737,500 335,801 Final 916,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Parks 15% Personnel Services Supplies 23% 56% Services Capital Outlay/Projects 6% 115 Fund Name: General Fund Fund Number : 10 Department Name: Parks Department Number: 521 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 515,000 56,000 210,000 0 135,000 0 0 TOTAL 916,000 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 198 199 210 211 213 222 230 237 243 244 249 253 313 320 326 328 341 351 376 379 381 386 400 610 654 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP REIMBURSEMENTS LABOR DISTRIBUTION SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES CHEMICAL EXPENSE OFFICE SUPPLIES EQUIPMENT/FURNITURE PURCHASE IRRIGATION SUPPLIES LANDSCAPING MAT'L & SUPPLIES OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE/REPAIR CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTING LICENSE AND PERMITS EQUIPMENT RENT/LEASES SECURITY/ALARM SERVICE CONFERENCE, SEMINAR & TRAINING LATE FEES/INTEREST CHARGES PARK LIGHTING/ELECTRICITY CELL PHONE/PAGER EXPENSE LANDSCAPING/IRRIGATION SPECIAL PROJECTS FIELD EQUIPMENT PURCHASE PARK IMPROVEMENTS TOTALS FY 2017 Final 342,000 7,000 0 77,000 22,000 6,000 37,000 16,000 3,000 5,000 0 0 3,000 8,500 1,500 8,000 0 8,000 17,500 5,000 4,500 0 110,500 0 0 2,500 5,000 2,500 0 88,000 1,500 0 0 0 135,000 916,000 116 Actual For the Fiscal Year ending June 30, 2013 2014 2015 233,320 237,099 213,007 66,168 66,712 60,472 161,382 182,134 199,146 0 91,778 38,865 0 0 78,095 0 0 0 0 0 0 460,869 577,723 589,585 Actual For the Fiscal Year ending June 30, 2013 2014 2015 160,159 163,536 154,590 6,127 4,347 10,862 174 71 0 32,722 32,704 26,228 9,727 9,816 9,702 2,275 2,296 2,269 15,362 15,890 14,970 5,317 7,271 7,228 1,437 1,168 791 19 0 0 0 0 (9,910) 0 0 (3,721) 2,862 3,232 3,314 11,705 10,329 7,273 1,681 449 1,286 10,768 8,511 7,912 2 0 0 2,409 8,585 4,429 18,839 13,492 13,642 5,989 9,612 13,178 11,734 12,502 9,438 179 0 0 62,066 75,581 92,146 0 0 0 0 0 0 1,799 8,039 867 10,789 12,156 15,956 350 0 0 74 0 0 83,653 83,630 89,034 2,650 2,729 1,144 0 0 0 0 91,778 38,865 0 0 0 0 0 78,095 460,869 577,723 589,585 July - Dec 2016 116,187 38,691 111,302 0 69,620 0 0 335,801 July - Dec 2016 78,354 5,550 0 15,747 4,878 1,141 8,094 1,878 545 0 0 0 389 2,024 1,987 501 0 4,592 15,982 2,332 10,886 0 58,728 0 250 624 3,947 474 0 47,037 243 0 0 5,200 64,420 335,801 Budget For the Fiscal Year ending June 30, 2013 2014 2015 292,001 283,999 311,000 51,500 60,500 60,500 181,000 190,000 198,000 0 0 0 0 170,000 92,500 0 0 0 0 0 0 524,501 704,499 662,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 201,143 203,179 210,000 0 0 0 0 0 0 44,282 33,378 47,000 12,471 12,597 13,000 2,917 2,946 4,000 19,547 20,436 22,000 7,871 8,435 10,000 784 1,809 2,000 2,986 1,219 3,000 0 0 0 0 0 0 2,000 2,000 3,000 16,000 21,000 13,000 1,500 1,500 1,500 8,000 8,000 8,000 0 0 0 3,000 3,000 8,000 12,500 16,500 17,500 5,000 5,000 5,000 3,500 3,500 4,500 0 0 0 97,000 97,000 97,000 500 500 0 0 0 0 2,500 2,500 2,500 19,000 19,000 9,000 0 0 0 0 0 0 56,500 69,500 88,000 1,500 1,500 1,500 4,000 0 0 0 0 0 0 0 0 0 170,000 92,500 524,501 704,499 662,000 2016 314,500 56,000 210,000 0 157,000 0 0 737,500 2016 213,000 6,500 0 36,000 14,000 4,000 23,000 10,000 2,000 6,000 0 0 3,000 8,500 1,500 8,000 0 8,000 17,500 5,000 4,500 0 103,500 0 0 2,500 14,500 0 0 88,000 1,500 0 0 0 157,000 737,500 FY 2017 Requested Final 511,000 515,000 56,000 56,000 210,000 210,000 0 0 135,000 135,000 0 0 0 0 912,000 916,000 FY 2017 Requested Final 341,655 342,000 6,500 7,000 0 0 76,604 77,000 21,586 22,000 5,048 6,000 36,982 37,000 15,728 16,000 2,326 3,000 4,572 5,000 0 0 0 0 3,000 3,000 8,500 8,500 1,500 1,500 8,000 8,000 0 0 8,000 8,000 17,500 17,500 5,000 5,000 4,500 4,500 0 0 110,500 110,500 0 0 0 0 2,500 2,500 5,000 5,000 2,500 2,500 0 0 88,000 88,000 1,500 1,500 0 0 0 0 0 0 135,000 135,000 912,000 916,000 117 Change FY 2016 to FY2017 Dollar Percent 200,500 64% 0 0% 0 0% 0 0% (22,000) -14% 0 0% 0 0% 178,500 24% Change FY 2016 to FY2017 Dollar Percent 129,000 61% 500 8% 0 0% 41,000 114% 8,000 57% 2,000 50% 14,000 61% 6,000 60% 1,000 50% (1,000) -17% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 7,000 7% 0 0% 0 0% 0 0% (9,500) -66% 2,500 2500% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (22,000) -14% 178,500 24% THIS PAGE INTENTIONALLY LEFT BLANK 118 FACILITIES MANAGEMENT Council Adopted 119 Final Budget FACILITIES MANAGEMENT Net Change from Previous Budget: (57,000) -8% Significant Changes: • Decreased mainly due to reduction in capital items. • Increased operating costs are related to one-half year of occupancy of new City Hall. • Personnel cost reduction due to turnover. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Improvement WINDY CITY DOGS BUILDING IMPROVEMENTS To make requested improvements to City owned building including purchase of a ventless selfcontained deep fryer and new toaster; renovate and relocate current equipment to accommodate new equipment; add 6 electrical outlets/GFI’s; add shelves/racking to accommodate new equipment and food storage. R Amount $14,500 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 3 3 3 3 4 3 3 3 120 FY2017 3 Percent of General Fund Facilities Management 3% Total Department Budget Facilities Management 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2013 672,999 651,855 2014 676,499 671,174 2015 690,500 617,286 2016 751,000 317,105 Final 694,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Facilities Management 37% Personnel Services Supplies 48% Services 13% 121 Fund Name: General Fund Fund Number : 10 Department Name: Facilities Management Department Number: 522 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 255,000 90,000 334,500 0 14,500 0 0 TOTAL 694,000 DETAIL Acct 110 111 120 130 131 132 140 141 142 210 211 213 219 230 231 232 233 245 246 249 250 254 266 269 313 341 346 351 362 381 382 392 400 617 650 661 Acct Description SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES STREET SIGN EXPENSES OFFICE SUPPLIES JANITORIAL SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS BUILDING/DATA INFRAS. IMPROVEMENTS GRAFFITI SUPPLIES OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COPIER USAGE/SUPPLYS/MAINTENANCE POSTAGE EQUIP RENTAL FEES EQUIPMENT MAINTENANCE/REPAIRS CONTRACTED SERVICES SECURITY/ALARM SERVICE FIRE EXTINGUISHERS/INSPECTION CONFERENCE,SEMINARS & TRAINING MAILING COST CELL PHONE/PAGER EXPENSE BUILDING ELECTRICITY/GAS LIBRARY FACILITIES EXPENSE SPECIAL PROJECTS CAPITAL EQUIPMENT PURCHASE VEHICLE PURCHASE BUILDING/DATA INFRAS. IMPROVEMENTS FY 2017 Final 167,000 8,000 36,000 11,000 3,000 20,000 7,000 1,000 2,000 3,500 4,000 1,000 0 5,000 12,500 1,000 5,500 0 0 1,000 55,000 1,500 0 0 143,500 10,000 2,000 0 0 4,000 165,000 10,000 0 0 0 14,500 TOTALS 694,000 122 Actual For the Fiscal Year ending June 30, 2013 2014 2015 299,215 314,363 262,204 102,341 77,309 71,284 250,299 267,829 282,825 0 11,673 0 0 0 972 0 0 0 0 0 0 651,855 617,286 317,105 Actual For the Fiscal Year ending June 30, 2013 2014 2015 211,117 216,048 181,829 4,752 7,985 6,566 37,531 38,538 31,199 12,605 13,248 11,233 2,948 3,098 2,627 24,076 25,856 21,962 5,029 8,580 6,267 1,136 1,010 521 21 0 0 1,034 1,459 1,507 3,756 3,536 1,595 775 650 971 10,571 998 0 948 1,292 1,910 9,008 10,462 10,168 1,120 169 255 3,197 7,807 5,113 22,470 0 0 1,047 0 0 697 695 933 47,295 49,934 48,110 394 308 723 0 0 0 30 0 0 99,955 108,161 111,582 5,491 5,645 7,041 1,773 1,850 657 0 0 125 9 0 0 2,847 3,625 2,543 124,948 137,473 150,159 15,276 11,076 10,718 0 11,673 0 0 0 972 0 0 0 0 0 0 July - Dec 2016 78,702 3,704 17,786 4,839 1,132 9,283 1,129 0 0 48 755 391 0 345 4,772 0 1,619 0 0 272 28,050 366 0 0 41,862 4,533 1,838 0 0 1,081 90,605 13,091 0 0 0 10,900 651,855 671,174 July - Dec 2016 116,576 36,618 153,010 0 10,900 0 0 671,174 617,286 317,105 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 253,999 241,999 257,000 307,000 86,000 74,000 81,000 80,500 298,000 348,500 339,500 306,000 0 12,000 0 0 35,000 0 13,000 57,500 0 0 0 0 0 0 0 0 672,999 676,499 690,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 179,615 179,271 181,000 0 0 5,000 32,920 22,211 30,000 11,136 10,495 12,000 2,604 2,454 3,000 20,027 19,534 16,000 5,507 5,399 7,000 336 775 1,000 1,854 1,860 2,000 1,500 1,500 1,500 4,500 4,500 4,500 1,000 1,000 1,000 12,000 0 0 5,000 5,000 5,000 8,000 8,000 10,000 1,000 1,000 1,000 5,000 5,000 5,000 0 0 0 0 0 0 1,000 1,000 1,000 43,000 43,000 48,000 3,000 3,000 3,000 1,000 1,000 1,000 0 0 0 90,500 108,500 119,500 5,500 5,500 5,500 2,000 2,000 2,000 0 0 0 0 0 0 3,500 3,500 3,500 187,500 220,000 200,000 9,000 9,000 9,000 0 12,000 0 0 0 0 0 0 0 35,000 0 13,000 672,999 676,499 690,500 751,000 2016 206,500 7,500 46,000 12,000 3,000 22,000 7,000 1,000 2,000 3,500 4,000 1,000 0 5,000 10,000 1,000 5,500 0 0 1,000 48,000 1,500 0 0 119,500 5,500 2,000 0 0 4,000 165,000 10,000 0 5,500 26,000 26,000 751,000 FY 2017 Requested Final 251,000 255,000 90,000 90,000 339,500 334,500 0 0 0 14,500 0 0 0 0 680,500 694,000 FY 2017 Requested Final 166,504 167,000 7,500 8,000 35,631 36,000 10,788 11,000 2,523 3,000 19,976 20,000 6,024 7,000 775 1,000 1,279 2,000 3,500 3,500 4,000 4,000 1,000 1,000 0 0 5,000 5,000 12,500 12,500 1,000 1,000 5,500 5,500 0 0 0 0 1,000 1,000 55,000 55,000 1,500 1,500 0 0 0 0 148,500 143,500 10,000 10,000 2,000 2,000 0 0 0 0 4,000 4,000 165,000 165,000 10,000 10,000 0 0 0 0 0 0 0 14,500 680,500 694,000 123 Change FY 2016 to FY2017 Dollar Percent (52,000) -17% 9,500 12% 28,500 9% 0 0% (43,000) -75% 0 0% 0 0% (57,000) -8% Change FY 2016 to FY2017 Dollar Percent (39,500) -19% 500 7% (10,000) -22% (1,000) -8% 0 0% (2,000) -9% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 2,500 25% 0 0% 0 0% 0 0% 0 0% 0 0% 7,000 15% 0 0% 0 0% 0 0% 24,000 20% 4,500 82% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (5,500) -100% (26,000) -100% (11,500) -44% (57,000) -8% THIS PAGE INTENTIONALLY LEFT BLANK 124 FLEET MANAGEMENT Council Adopted 125 Final Budget FLEET MANAGEMENT Net Change from Previous Budget: 1,000 1% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 1 1 1 1 1 1 1 1 126 FY2017 1 Percent of General Fund Fleet Management 1% Total Department Budget Fleet Management 175,000 150,000 125,000 100,000 75,000 50,000 25,000 0 Budget Actual 2013 158,000 155,922 2014 163,998 155,240 2015 172,500 160,939 2016 172,500 74,595 Final 173,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Fleet Management 0% Personnel Services 49% 51% Supplies Services 127 Fund Name: General Fund Fund Number : 10 Department Name: Fleet Management Department Number: 620 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 88,000 84,500 1,000 0 0 0 0 TOTAL 173,500 DETAIL Acct 110 112 120 130 131 132 140 141 142 210 211 213 230 232 237 238 249 250 253 269 320 381 Acct Description SALARIES AND WAGES HOLIDAY PAY HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE VEHICLE PARTS OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR VEHICLE MAINTENANCE/REPAIR EQUIPMENT MAINTENANCE/REPAIR MEDICAL/DRUG EXAMS & TESTING CELL PHONE/PAGER EXPENSE TOTALS FY 2017 Final 58,000 0 13,000 4,000 1,000 7,000 3,000 1,000 1,000 2,500 2,500 500 0 1,000 0 6,500 3,000 0 56,500 12,000 0 1,000 173,500 128 Actual For the Fiscal Year ending June 30, 2013 2014 2015 76,796 78,602 81,700 78,469 75,878 78,439 657 760 800 0 0 0 0 0 0 0 0 0 0 0 0 155,922 160,939 74,595 Actual For the Fiscal Year ending June 30, 2013 2014 2015 53,415 54,145 54,293 717 529 2,425 11,133 11,200 11,901 3,147 3,176 3,297 736 743 771 6,037 6,310 6,577 1,380 2,293 2,262 226 207 174 6 0 0 5,047 7,197 3,479 4,626 3,461 3,078 1,169 574 625 163 165 158 705 828 1,308 25 0 0 0 3,784 347 3,575 2,987 2,588 35 0 0 55,694 45,470 45,918 7,431 11,413 20,940 0 0 0 657 760 800 July - Dec 2016 26,822 931 6,006 1,619 379 3,183 392 0 0 1,676 640 1,157 265 0 0 0 208 0 22,571 8,456 0 291 155,922 155,240 July - Dec 2016 39,331 34,973 291 0 0 0 0 155,240 160,939 74,595 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 78,000 78,998 86,000 87,000 78,500 83,500 85,500 84,500 1,500 1,500 1,000 1,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 158,000 163,998 172,500 172,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 54,101 54,631 57,000 58,000 0 0 0 0 11,144 11,193 12,000 12,000 3,354 3,387 4,000 4,000 784 792 1,000 1,000 6,032 6,304 7,000 7,000 1,769 1,896 3,000 3,000 112 258 1,000 1,000 704 537 1,000 1,000 2,500 12,500 2,500 2,500 6,500 1,500 3,500 2,500 500 500 500 500 0 0 0 0 1,000 1,000 1,000 1,000 0 0 0 0 6,500 6,500 6,500 6,500 3,000 3,000 3,000 3,000 0 0 0 0 46,500 46,500 56,500 56,500 12,000 12,000 12,000 12,000 500 500 0 0 1,000 1,000 1,000 1,000 158,000 163,998 172,500 172,500 FY 2017 Requested Final 84,000 88,000 84,500 84,500 1,000 1,000 0 0 0 0 0 0 0 0 169,500 173,500 FY 2017 Requested Final 57,970 58,000 0 0 12,006 13,000 3,594 4,000 841 1,000 6,655 7,000 2,230 3,000 258 1,000 446 1,000 2,500 2,500 2,500 2,500 500 500 0 0 1,000 1,000 0 0 6,500 6,500 3,000 3,000 0 0 56,500 56,500 12,000 12,000 0 0 1,000 1,000 169,500 173,500 129 Change FY 2016 to FY2017 Dollar Percent 1,000 0 0 0 0 0 0 1,000 Change FY 2016 to FY2017 Dollar Percent 0 0 1,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 1% 0% 0% 0% 0% 0% 0% 1% 0% 0% 8% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 1% THIS PAGE INTENTIONALLY LEFT BLANK 130 COMMUNITY DEVELOPMENT Council Adopted 131 Final Budget COMMUNITY DEVELOPMENT Net Change from Previous Budget: 27,500 5% Significant Changes: • Reduction in contracted services. • Copier services increased for operations at new City Hall. • Increase due to implementation of new salary plan. • JOZ grant completed. Capital Items: Capital Type: Equipment Capital Outlay Description & Justification: New/Repl. PLOTTER/SCANNER Replace the City's primary color plotter/scanner. The existing plotter/scanner is used to print GIS maps and other color exhibits and signs for nearly every City Department and for our business partners. The maps are used for infrastructure planning and development and to present during council meetings and work sessions to provide a visual representation of a given initiative. Other uses include printing enlarged monthly special event posters and signs, the senior center activity calendar and menu, and other requests. R Amount $33,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 2 3 4 4 2 3 4 4 132 FY2017 4 Percent of General Fund Community Development 2% Total Department Budget Community Development 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2013 451,000 260,312 2014 668,499 371,410 2015 508,500 445,246 2016 513,000 217,194 Final 540,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Community Development 18% 3% Personnel Services Supplies Services 79% 133 Fund Name: General Fund Fund Number : 10 Department Name: Community Development Department Number: 540 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 399,000 18,000 90,500 0 33,000 0 0 TOTAL 540,500 DETAIL Acct 110 111 120 130 131 132 140 141 142 230 232 237 248 249 254 311 313 350 351 355 360 361 362 370 371 381 448 617 658 Acct Description SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES COPIER USAGE/SUPPLIES/MAINT PROFESSIONAL SERVICES CONTRACTED SERVICES TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING ADULT EDUCATION PRINTING COSTS PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES SUBSCRIPTIONS CELL PHONE/PAGER EXPENSE JOZ ECON. DEV. GRANT EXPENSE EQUIPMENT PURCHASE SITE IMPROVEMENTS TOTALS FY 2017 Final 301,000 0 31,000 19,000 5,000 35,000 4,000 2,000 2,000 3,000 2,000 0 2,000 5,000 6,000 15,500 34,000 0 2,000 4,000 4,000 4,000 2,500 22,500 0 2,000 0 33,000 0 540,500 134 Actual For the Fiscal Year ending June 30, 2013 2014 2015 200,595 287,980 373,027 1,914 9,258 7,894 3,177 70,105 59,306 18,252 4,066 5,019 36,374 0 0 0 0 0 0 0 0 260,312 445,246 217,194 Actual For the Fiscal Year ending June 30, 2013 2014 2015 158,474 232,101 291,151 379 679 271 11,340 10,811 24,453 9,657 13,268 17,505 2,259 3,316 4,094 17,370 26,464 33,795 412 722 1,064 692 620 694 12 0 0 900 1,509 1,993 954 2,163 0 0 0 76 0 1,656 1,760 60 3,930 4,065 0 0 0 0 16,543 6,040 2,340 42,682 33,559 16 178 0 442 369 865 0 1,530 1,410 0 90 330 139 686 576 139 230 1,130 0 7,663 15,086 100 135 0 0 0 310 4,066 5,019 18,252 0 0 0 36,374 0 0 July - Dec 2016 143,670 0 15,539 8,653 2,024 16,479 175 0 0 436 0 0 0 1,487 0 0 9,571 0 370 360 76 0 57 15,068 0 367 2,864 0 0 260,312 371,410 July - Dec 2016 186,539 1,922 25,869 2,864 0 0 0 371,410 445,246 217,194 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 228,000 334,999 376,000 393,000 8,000 9,500 14,000 12,000 142,000 292,000 103,000 100,000 73,000 32,000 15,500 8,000 0 0 0 0 0 0 0 0 0 0 0 0 451,000 668,499 508,500 513,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 170,545 261,883 285,000 298,000 0 0 0 1,000 21,594 22,039 26,000 26,000 9,812 14,761 18,000 19,000 2,473 3,797 5,000 5,000 19,016 30,221 33,000 35,000 406 671 4,000 4,000 448 775 2,000 2,000 3,706 852 3,000 3,000 2,500 3,000 3,000 3,000 1,500 2,000 2,000 2,000 0 0 0 0 0 0 2,000 2,000 4,000 4,500 7,000 5,000 0 0 0 0 0 68,500 12,000 13,000 136,500 202,000 50,000 45,500 0 0 0 0 0 0 1,500 1,500 0 9,000 5,000 5,000 1,000 4,000 4,000 4,000 1,000 4,000 4,000 4,000 1,500 2,500 2,500 2,500 0 0 22,000 22,500 0 0 0 0 2,000 2,000 2,000 2,000 73,000 32,000 15,500 8,000 0 0 0 0 0 0 0 0 451,000 668,499 508,500 513,000 FY 2017 Requested Final 394,000 399,000 19,500 18,000 92,500 90,500 0 0 33,000 33,000 0 0 0 0 539,000 540,500 FY 2017 Requested Final 300,144 301,000 0 0 30,852 31,000 18,473 19,000 4,352 5,000 34,457 35,000 3,347 4,000 1,034 2,000 1,342 2,000 3,000 3,000 2,000 2,000 1,500 0 2,000 2,000 5,000 5,000 6,000 6,000 20,000 15,500 31,500 34,000 0 0 2,000 2,000 4,000 4,000 4,000 4,000 4,000 4,000 2,500 2,500 22,500 22,500 0 0 2,000 2,000 0 0 33,000 33,000 0 0 539,000 540,500 135 Change FY 2016 to FY2017 Dollar Percent 6,000 2% 6,000 50% (9,500) -10% (8,000) -100% 33,000 33000% 0 0% 0 0% 27,500 5% Change FY 2016 to FY2017 Dollar Percent 3,000 1% (1,000) -100% 5,000 19% 0 0% 0 0% 0 0% 0 0% 0 0% (1,000) -33% 0 0% 0 0% 0 0% 0 0% 0 0% 6,000 6000% 2,500 19% (11,500) -25% 0 0% 500 33% (1,000) -20% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (8,000) -100% 33,000 33000% 0 0% 27,500 5% THIS PAGE INTENTIONALLY LEFT BLANK 136 POLICE Council Adopted 137 Final Budget POLICE Net Change from Previous Budget: (85,500) -1% Significant Changes: • Decrease of 2 FTEs related to Photo Radar that are no longer necessary due to new legislation. • Reduction in overtime due to elimination of Bailiff services by officers. • PSPRS contribution increased 5%. • Equipment increase for cost of Evidence.com ongoing maintenance fees. Cost will be covered by Officer Safety Equipment funds received. • Increase in annual cost of dispatch services with the City of Surprise. • Reduced capital cost due to purchasing officer radios in FY2016. Capital Items: Capital Type: Vehicles Capital Outlay Description & Justification: New/Repl. REPLACEMENT VEHICLES An eight year vehicle replacement program has been created. The program will permit the timely replacement of vehicles before they become unreliable. It is estimated that over an eight year period most patrol vehicles will reach 100,000 miles of service use. Non-patrol vehicles will be replaced with Dodge pickups over a similar timeframe; however they may be used by other departments after that period of time if the vehicle is still reliable. This year’s identified replacement vehicles are four Ford Crown Victoria marked units. Over the course of the five year capital plan, 12 patrol and 8 nonpatrol vehicles will be replaced. R 138 Amount $200,000 Equipment Equipment Equipment REPLACEMENT RADIOS Police Radio Replacement - Authorized funds will be used to purchase four of the five remaining mobile radios for the three Motorcycles, and Command Van; not the Crime Scene Van. The radios plus accessories are estimated at $6,800 each for approximately $28,000. This would satisfy the department's radio inventory replacement. POLE CAMERA Purchase a police pole camera as an investigative tool to monitor, prevent and suppress criminal activities, such as overt or covert surveillance, and intelligence. It would allow the streaming of images contemporaneously/real time allowing monitoring and subsequent police response, especially in geographic areas that are not conducive to surveillance. Pole cameras are often used for investigative purposes such as drug and human trafficking, stolen property (auto theft and bicycle rings), and other criminal activities which are manpower and resource-intensive. SPILLMAN HR MODULE Purchase the Spillman Personnel Module, a component of our existing records management system. This module will replace an antiquated, unsupported access data base system which is currently used to track personnel and training information including position information (start date, termination/retirement date, position, supervisor), personal contact information (home address, phone number, emergency contact information), and training information (classes attended, continuing and proficiency hours). Sworn personnel are required to have multiple hours of continuing and proficiency hours every year in order to maintain their Arizona certification. This will provide a more stable tracking environment, supported in the Spillman system. The first year’s maintenance is included. R $28,000 N $8,000 N $7,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 49 55.5 57.2 57.2 48 55.3 54.2 53.5 139 FY2017 55.0 Percent of General Fund Police 27% Total Department Budget Police 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2013 6,340,000 6,324,696 2014 6,719,500 6,437,150 2015 6,983,000 6,741,500 2016 7,434,500 3,809,792 Final 7,349,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Police 13% 3% 6% Personnel Services Supplies Services Capital Outlay/Projects 78% 140 THIS PAGE INTENTIONALLY LEFT BLANK 141 Fund Name: General Fund Fund Number : 10 Department Name: Police Department Number: 551 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 5,761,000 411,000 927,000 7,000 243,000 0 0 TOTAL 7,349,000 DETAIL Acct 110 111 112 115 117 119 120 121 130 131 132 133 134 140 141 142 198 199 Acct Description SALARIES AND WAGES OVERTIME HOLIDAY PAY UNIFORM PAY COMP TIME SIGN UP BONUS HEALTH-DENTAL-LIFE INSURANCE CANCER INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION APSRS CONTRIBUTION DEFERRED COMPENSATION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP REIMBURSEMENT LABOR DISTRIBUTION FY 2017 Final 3,700,000 204,000 127,000 0 0 0 491,000 3,000 250,000 59,000 121,000 832,000 37,000 192,000 15,000 27,000 0 (297,000) 142 Actual For the Fiscal Year ending June 30, 2013 2014 2015 5,195,268 5,183,312 5,528,562 307,736 420,957 346,955 697,658 683,181 694,856 366 757 250 123,667 148,943 170,877 0 0 0 0 0 0 6,324,696 6,437,150 6,741,500 Actual For the Fiscal Year ending June 30, 2013 2014 2015 3,326,133 3,442,143 3,643,499 257,334 231,176 315,927 144,363 156,338 154,132 0 832 1,954 113,968 127,825 108,091 0 0 0 385,782 403,835 438,706 1,700 1,800 1,900 233,134 240,385 255,117 56,951 54,159 59,827 108,144 129,747 132,845 532,214 553,745 625,716 35,770 35,665 35,959 135,581 221,108 221,022 11,740 12,642 10,518 327 0 0 (2,543) (5,647) (19,953) (145,332) (422,440) (456,697) July - Dec 2016 2,771,300 156,251 355,754 1,656 524,831 0 0 3,809,792 July - Dec 2016 1,689,824 172,559 60,839 228 24,877 85,456 236,666 1,850 123,191 28,891 59,485 387,694 16,874 37,973 963 0 (190) (155,878) Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 5,116,000 5,269,000 5,719,000 5,793,500 369,000 403,000 391,500 370,000 718,500 725,000 731,000 737,000 1,500 1,500 1,500 4,000 135,000 321,000 140,000 530,000 0 0 0 0 0 0 0 0 6,340,000 6,719,500 6,983,000 7,434,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 3,409,610 3,666,031 4,058,000 3,874,000 130,000 198,500 243,500 243,500 125,283 121,613 128,000 131,000 0 0 0 0 0 0 0 0 0 0 0 0 384,559 403,892 451,000 489,000 2,850 2,775 3,000 3,000 218,502 234,099 259,000 262,000 51,256 54,921 61,000 62,000 75,493 128,447 152,000 128,000 544,388 536,062 556,000 796,000 36,400 37,310 36,000 37,000 159,342 173,915 194,000 198,000 5,600 14,729 16,000 16,000 20,717 27,206 28,000 29,000 0 0 0 0 (48,000) (330,500) (466,500) (475,000) FY 2017 Requested Final 5,583,500 5,761,000 408,000 411,000 758,000 927,000 7,000 7,000 243,000 243,000 0 0 0 0 6,999,500 7,349,000 FY 2017 Requested Final 3,696,846 3,700,000 204,000 204,000 126,861 127,000 0 0 0 0 0 0 490,332 491,000 3,000 3,000 248,940 250,000 58,402 59,000 120,391 121,000 831,070 832,000 36,400 37,000 191,175 192,000 14,212 15,000 26,370 27,000 0 0 (464,500) (297,000) 143 Change FY 2016 to FY2017 Dollar Percent (32,500) -1% 41,000 11% 190,000 26% 3,000 75% (287,000) -54% 0 0% 0 0% (85,500) -1% Change FY 2016 to FY2017 Dollar Percent (174,000) -4% (39,500) -16% (4,000) -3% 0 0% 0 0% 0 0% 2,000 0% 0 0% (12,000) -5% (3,000) -5% (7,000) -5% 36,000 5% 0 0% (6,000) -3% (1,000) -6% (2,000) -7% 0 0% 178,000 -37% DETAIL (CONT'D) 211 212 215 216 230 232 233 237 240 248 249 250 251 252 253 254 263 265 313 320 322 328 349 350 351 353 357 360 361 362 370 371 381 444 617 650 659 Final 68,500 2,500 15,000 3,000 6,000 4,000 46,000 55,000 2,500 2,000 15,000 15,000 0 7,000 53,000 2,500 97,000 17,000 15,000 0 66,500 16,000 33,000 5,500 7,500 15,000 733,000 5,000 500 5,500 4,500 0 20,000 7,000 36,000 200,000 7,000 FUEL AND LUBRICANTS MEDICAL EQUIPMENT/SUPPLIES AMUNITION/GUNS & SUPPLIES K9 EXPENSES & SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE PUBLIC EDUCATION SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COMPUTER/PRINTER MAINTENANCE COMM EQUIP MAINTENANCE/REPAIR VEHICLE MAINTENANCE/REPAIR COPIER USAGE/SUPPLYS/MAINTENANCE DATA INFRASTRUCTURE SERVICE SOFTWARE MAINT CONTRACT CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTING ANIMAL CONTROL EQUIPMENT RENT/LEASE OTHER OUTSIDE SERVICES TRAVEL AND PER DIEM CONFERENCE,SEMINARS & TRAINING TUITION REIMBURSEMENT DISPATCH SERVICES PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIP-FEES SUBSCRIPTIONS CELL PHONE/PAGER EXPENSE VOLUNTEER PROGRAM EQUIPMENT PURCHASE VEHICLE PURCHASE EQUIPMENT/SOFTWARE UPGRADE TOTALS 7,349,000 144 Actual For the Fiscal Year ending June 30, 2013 2014 2015 94,488 93,255 77,013 0 584 2,408 8,254 4,065 11,556 0 0 1,482 5,413 6,198 9,135 3,929 113,381 6,815 37,554 31,558 40,261 1,874 4,470 11,455 0 39 1,566 1,419 753 19,216 13,353 16,937 10,363 1,327 45 13,794 0 0 325 1,016 4,529 615 85,579 63,718 59,083 4,472 5,091 1,200 49,059 74,587 78,343 0 1,747 2,326 6,010 113 2,107 0 482 571 66,431 65,000 65,000 8,082 13,165 16,250 37,544 21,225 25,077 269 168 1,939 125 479 313 0 0 6,678 547,000 547,000 547,000 3,949 3,426 2,300 0 0 0 2,735 3,654 5,130 888 1,238 2,092 0 119 100 24,623 27,113 20,300 366 757 250 0 8,866 0 123,667 131,076 140,466 0 9,000 30,411 6,324,696 6,437,150 6,741,500 July - Dec 2016 21,448 0 2,246 685 4,580 1,855 26,513 9,540 725 17 3,599 99 0 0 20,041 775 62,028 2,100 6,719 1,680 32,500 5,126 13,937 1,420 1,766 6,678 273,500 2,733 0 1,986 1,525 0 6,185 1,656 377,358 147,473 0 3,809,792 Budget For the Fiscal Year ending June 30, 2013 2014 2015 104,000 104,000 104,000 2,000 2,000 2,000 12,000 12,000 12,000 0 0 0 9,000 9,000 9,000 7,000 7,000 4,000 35,500 50,000 46,000 13,000 5,000 3,000 0 2,500 2,500 5,000 0 20,000 15,000 15,000 15,000 31,000 31,000 15,000 0 0 0 7,000 7,000 7,000 65,000 65,000 53,000 3,500 3,500 500 60,000 90,000 93,000 0 0 5,500 25,000 29,000 17,000 4,500 4,500 0 66,500 66,500 66,500 17,500 9,000 16,000 33,000 33,000 33,000 1,000 2,000 2,000 1,000 500 500 0 0 12,000 548,000 548,000 548,000 5,000 15,000 10,000 500 500 500 3,500 3,500 4,000 1,000 1,500 1,500 0 0 0 12,000 12,000 20,000 1,500 1,500 1,500 0 147,000 0 135,000 135,000 140,000 0 39,000 0 6,340,000 6,719,500 6,983,000 2016 68,500 2,000 15,000 3,000 4,000 4,000 46,000 17,000 2,500 2,000 15,000 15,000 0 7,000 53,000 1,000 94,000 21,000 15,000 0 66,500 16,000 33,000 2,000 2,500 20,000 548,000 5,000 500 5,500 3,000 0 20,000 4,000 380,000 150,000 0 7,434,500 FY 2017 Requested Final 68,500 68,500 5,000 2,500 17,000 15,000 3,000 3,000 4,000 6,000 4,000 4,000 46,000 46,000 55,000 55,000 2,500 2,500 2,000 2,000 10,000 15,000 10,500 15,000 0 0 7,000 7,000 53,000 53,000 2,500 2,500 97,000 97,000 21,000 17,000 15,000 15,000 0 0 66,500 66,500 16,000 16,000 33,000 33,000 8,500 5,500 10,500 7,500 20,000 15,000 553,000 733,000 5,000 5,000 500 500 5,500 5,500 4,500 4,500 0 0 20,000 20,000 7,000 7,000 36,000 36,000 200,000 200,000 7,000 7,000 6,999,500 7,349,000 145 Change FY 2016 to FY2017 Dollar Percent 0 0% 500 25% 0 0% 0 0% 2,000 50% 0 0% 0 0% 38,000 224% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 1,500 150% 3,000 3% (4,000) -19% 0 0% 0 0% 0 0% 0 0% 0 0% 3,500 175% 5,000 200% (5,000) -25% 185,000 34% 0 0% 0 0% 0 0% 1,500 50% 0 0% 0 0% 3,000 75% (344,000) -91% 50,000 33% 7,000 7000% (85,500) -1% THIS PAGE INTENTIONALLY LEFT BLANK 146 CODE COMPLIANCE Council Adopted 147 Final Budget CODE COMPLIANCE Net Change from Previous Budget: (5,000) -2% Significant Changes: • Decrease mainly due to change in benefit cost budgeted for vacant positions versus actual benefits chosen by employees. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 3 3 3 4 3 3 2 4 148 FY2017 4 Percent of General Fund Code Compliance 1% Total Department Budget Code Compliance 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 2013 274,500 237,070 Budget Actual 2014 271,501 197,025 2015 271,500 179,215 2016 320,500 97,409 Final 315,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Code Compliance 5% 4% 6% Personnel Services Supplies Services Special Projects 85% 149 Fund Name: General Fund Fund Number : 10 Department Name: Code Compliance Department Number: 552 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 267,000 19,500 16,000 13,000 0 0 0 TOTAL 315,500 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 210 211 213 230 232 233 237 249 251 253 312 329 351 360 361 362 370 381 420 Acct Description SALARIES AND WAGES OVERTIME COMP TIME HEALTH-DENTAL-LIFE INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES COMPUTER/PRINTER MAINTENANCE VEHICLE MAINTENANCE/REPAIR LEGAL SERVICES RECORDING FEES CONFERENCE, SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE NEIGHBORHOOD REVITILIZATION TOTALS FY 2017 Final 188,000 2,000 0 30,000 12,000 3,000 22,000 5,000 2,000 3,000 1,500 3,500 500 1,000 1,500 2,500 3,500 2,000 1,000 2,500 5,000 0 3,000 2,500 1,000 1,500 0 3,000 13,000 315,500 150 Actual For the Fiscal Year ending June 30, 2013 2014 2015 220,285 180,631 145,609 7,861 6,319 11,981 7,123 6,359 6,168 1,800 3,715 15,456 0 0 0 0 0 0 0 0 0 237,070 179,215 97,409 Actual For the Fiscal Year ending June 30, 2013 2014 2015 162,555 135,076 108,654 926 272 96 696 82 1,191 22,595 15,871 12,893 9,654 8,043 6,524 2,258 1,881 1,526 18,307 15,422 11,442 2,600 3,549 2,777 678 435 507 17 0 0 0 0 0 5,326 3,632 3,023 0 0 0 429 551 634 0 0 2,044 0 139 368 0 0 5,463 202 556 447 0 0 0 1,904 1,442 0 1,691 1,650 1,650 0 7 0 0 0 1,155 474 405 319 0 0 0 899 167 4 50 0 105 4,009 4,130 2,935 1,800 3,715 15,456 July - Dec 2016 67,877 0 409 9,416 4,053 948 7,700 365 361 0 0 1,139 0 213 0 631 813 214 0 307 750 0 0 289 0 0 70 784 1,072 237,070 197,025 July - Dec 2016 91,127 3,317 1,893 1,072 0 0 0 197,025 179,215 97,409 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 230,000 227,001 227,000 272,000 17,500 17,500 15,500 19,500 12,000 12,000 14,000 16,000 15,000 15,000 15,000 13,000 0 0 0 0 0 0 0 0 0 0 0 0 274,500 271,501 271,500 320,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 163,151 162,761 162,000 188,000 7,000 9,000 0 2,000 0 0 0 0 22,776 17,784 24,000 36,000 10,115 10,091 11,000 12,000 2,366 2,360 3,000 3,000 18,191 18,783 19,000 22,000 3,472 3,678 5,000 5,000 336 775 1,000 2,000 2,593 1,769 2,000 2,000 1,500 1,500 1,500 1,500 7,500 7,500 5,500 3,500 500 500 500 500 1,000 1,000 1,000 1,000 1,500 1,500 1,500 1,500 0 0 1,000 1,000 0 0 0 6,000 3,000 3,000 2,000 2,000 0 0 0 0 2,500 2,500 2,500 2,500 5,000 5,000 5,000 5,000 0 0 0 0 0 0 1,000 3,000 2,500 2,500 2,500 2,500 1,000 1,000 1,000 1,000 1,500 1,500 1,500 1,500 0 0 0 0 2,000 2,000 3,000 3,000 15,000 15,000 15,000 13,000 274,500 271,501 271,500 320,500 FY 2017 Requested Final 264,000 267,000 19,500 19,500 16,000 16,000 18,000 13,000 0 0 0 0 0 0 317,500 315,500 FY 2017 Requested Final 187,970 188,000 2,000 2,000 0 0 29,578 30,000 11,778 12,000 2,755 3,000 21,809 22,000 4,710 5,000 1,034 2,000 2,368 3,000 1,500 1,500 3,500 3,500 500 500 1,000 1,000 1,500 1,500 2,500 2,500 3,500 3,500 2,000 2,000 1,000 1,000 2,500 2,500 5,000 5,000 0 0 3,000 3,000 2,500 2,500 1,000 1,000 1,500 1,500 0 0 3,000 3,000 18,000 13,000 317,500 151 315,500 Change FY 2016 to FY2017 Dollar Percent (5,000) -2% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (5,000) -2% Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% 0 0% (6,000) -17% 0 0% 0 0% 0 0% 0 0% 0 0% 1,000 50% 0 0% 0 0% 0 0% 0 0% 0 0% 1,500 150% (2,500) -42% 0 0% 1,000 1000% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (5,000) -2% THIS PAGE INTENTIONALLY LEFT BLANK 152 FIRE Council Adopted 153 Final Budget FIRE Net Change from Previous Budget: (182,500) -6% Significant Changes: • Salaries decreased $176,500 due to reduction of 2 FTE and changes in positions. • Salary reductions were partially offset by capital costs. Capital Items: Capital Type: Equipment Capital Outlay Description & Justification: New/Repl. REPLACEMENT VEHICLE Amount R $48,000 R $16,000 Replacement of a 2002 Ford Expedition with 109,000 miles with a Dodge RAM pickup including associated light and striping package. Equipment PORTABLE RADIOS Purchase of two radios bringing the total to 13 as required by Phoenix Regional Dispatch. Phoenix Regional Dispatch has implemented a personal accountability system that requires each radio to be identified with a specific unit and assignment, this will reflect internally as four radios per engine company in which we have two, three radios for the Medic unit and two radios for the Battalion unit (incident commander). The addition of the two radios will complete this project. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 25 26 26 26 25 26 25 24 154 FY2017 24 Percent of General Fund Fire 11% Total Department Budget Fire 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Budget Actual 2013 2,920,500 2,803,551 2014 3,174,999 2,906,075 2015 3,367,500 2,810,836 2016 3,248,500 1,370,855 Final 3,066,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Fire 7% 2% Personnel Services 7% Supplies Services Capital Outlay/Projects 84% 155 Fund Name: General Fund Fund Number : 10 Department Name: Fire Department Number: 561 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 2,585,000 201,500 215,500 0 64,000 0 0 TOTAL 3,066,000 DETAIL Acct 110 111 112 113 114 120 121 130 131 132 133 134 140 141 142 198 199 210 211 212 213 230 231 232 233 237 240 249 250 252 253 254 261 267 269 311 320 350 351 352 353 360 361 362 370 381 395 617 635 650 Acct Description SALARIES AND WAGES OVERTIME HOLIDAY PAY MOVE-UP PAY LONGEVITY PAY HEALTH-LIFE-DENTAL INSURANCE CANCER INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION APSRS CONTRIBUTION DEFERRED COMPENSATION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP. REIMBURSEMENT LABOR DISTRIBUTION SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS MEDICAL EQUIPMENT/SUPPLIES SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES BUILDING JANITORIAL SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE PUBLIC EDUCATION OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COMM EQUIPMENT MAINT/REPAIR VEHICLE MAINTENANCE/REPAIR COPIER USAGE/SUPPLIES/MAINTENANCE EQUIPMENT MAINTENANCE LIFE SAVING EQUIPMENT REPAIR OTHER MAINTENANCE/REPAIRS PROFESSIONAL SERVICES MEDICAL/DRUG EXAMS & TESTING TRAVEL AND PER DIEM CONFERENCE, SEMINAR & TRAINING PARAMEDIC TRAINING TUITION REIMBURSEMENT PRINTING COST PUBLISHING/ADVERTISEMENT COST MAILING COST DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE TECH/SOFTWARE SUPPORT EQUIPMENT PURCHASE COMMUNICATION EQUIP PURCHASE VEHICLE PURCHASE TOTALS FY 2017 Final 1,649,000 207,000 51,000 0 3,000 239,000 2,000 0 28,000 0 279,000 18,000 89,000 7,000 13,000 0 0 1,500 18,000 13,000 50,000 3,500 3,500 2,000 21,500 6,000 6,500 2,000 3,000 2,500 57,500 1,500 3,500 5,000 1,000 5,000 20,000 1,000 7,500 6,000 6,000 1,000 0 500 500 1,500 166,500 0 16,000 48,000 3,066,000 156 Actual For the Fiscal Year ending June 30, 2013 2014 2015 2,350,961 2,543,112 2,455,145 166,535 146,222 155,678 172,658 178,235 189,946 0 0 0 113,396 38,507 10,067 0 0 0 0 0 0 2,803,551 2,906,075 2,810,836 Actual For the Fiscal Year ending June 30, 2013 2014 2015 1,518,297 1,619,891 1,585,600 180,521 188,183 170,764 59,066 63,067 74,563 17,250 7,613 5,543 2,700 3,200 3,350 240,291 239,547 235,871 1,200 1,150 1,200 6,208 0 0 24,891 26,403 25,834 0 0 0 219,274 263,213 240,540 21,598 27,551 20,656 56,256 97,462 90,959 6,109 5,832 5,371 165 0 0 (1,707) 0 (5,106) (1,158) 0 0 1,449 1,544 973 22,555 22,424 17,570 5,356 9,470 6,130 46,175 33,077 35,788 3,584 3,167 3,089 4,313 2,706 3,471 0 108 1,027 13,697 13,491 19,660 1,533 0 5,786 1,832 4,509 2,411 687 1,296 1,922 919 192 1,224 2,256 847 479 55,931 41,395 47,533 1,044 1,043 832 3,473 2,284 2,284 1,519 8,193 4,858 212 474 643 3,966 4,429 4,620 17,035 14,970 14,945 0 500 638 0 25 2,505 5,128 3,827 1,505 0 0 3,778 984 887 938 562 0 0 333 196 193 0 0 0 1,423 2,169 1,005 143,228 151,233 159,817 83,453 35,658 0 29,943 2,849 10,067 0 0 0 2,803,551 2,906,075 2,810,836 July - Dec 2016 1,173,114 71,820 89,737 0 36,184 0 0 1,370,855 July - Dec 2016 763,816 77,936 22,148 14,370 1,400 121,023 1,250 0 12,375 0 133,854 9,912 15,079 527 0 (577) 0 760 4,468 3,430 16,980 623 1,790 0 8,306 337 1,624 1,290 404 0 28,821 428 1,142 1,341 75 2,505 1,770 990 2,964 115 0 123 0 88 300 367 80,515 36,184 0 0 1,370,855 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 2,451,500 2,758,999 2,933,500 2,793,500 183,500 183,500 207,000 196,500 176,525 195,500 211,000 213,500 0 0 0 0 108,975 37,000 16,000 45,000 0 0 0 0 0 0 0 0 2,920,500 3,174,999 3,367,500 3,248,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 1,503,019 1,718,697 1,972,000 1,780,000 282,391 327,000 206,500 206,500 65,534 66,915 69,000 68,000 0 0 0 0 2,800 2,650 3,000 3,000 243,361 233,411 255,000 256,000 1,800 1,800 2,000 2,000 6,519 13,027 13,000 13,000 24,538 25,930 30,000 30,000 11,724 24,247 0 0 198,196 219,939 244,000 298,000 21,840 21,840 22,000 22,000 73,989 83,072 95,000 96,000 2,800 6,719 7,000 7,000 12,989 13,752 15,000 12,000 0 0 0 0 0 0 0 0 1,500 1,500 1,500 1,500 28,500 28,500 27,500 18,000 5,000 5,000 5,000 8,000 53,000 53,000 64,500 50,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 2,000 2,000 2,000 2,000 15,000 15,000 20,000 21,500 0 0 6,000 6,000 3,500 3,500 3,500 6,500 2,000 2,000 2,000 2,000 3,000 3,000 3,000 3,000 2,500 2,500 2,500 2,500 50,000 50,000 52,000 57,500 500 500 1,000 1,500 4,000 4,000 3,500 3,500 5,000 5,000 5,000 5,000 1,000 1,000 1,000 1,000 5,000 5,000 5,000 5,000 19,500 19,500 23,000 20,000 650 500 1,000 1,000 550 500 2,500 7,500 5,900 6,000 6,000 6,000 0 0 6,000 6,000 1,000 1,000 1,000 1,000 0 0 0 0 500 500 500 500 0 0 0 500 425 500 1,500 1,500 143,000 162,000 164,500 164,500 75,500 37,000 1,000 37,000 33,475 0 15,000 8,000 0 0 0 0 2,920,500 3,174,999 3,367,500 3,248,500 FY 2017 Requested Final 2,579,000 2,585,000 207,000 201,500 213,500 215,500 0 0 64,000 64,000 0 0 0 0 3,063,500 3,066,000 FY 2017 Requested Final 1,648,637 1,649,000 206,500 207,000 50,450 51,000 0 0 3,000 3,000 238,996 239,000 1,425 2,000 0 0 27,631 28,000 0 0 278,479 279,000 17,290 18,000 88,356 89,000 6,202 7,000 12,035 13,000 0 0 0 0 1,500 1,500 18,000 18,000 13,000 13,000 50,000 50,000 3,500 3,500 3,500 3,500 2,000 2,000 21,500 21,500 6,000 6,000 6,500 6,500 2,000 2,000 3,000 3,000 2,500 2,500 63,000 57,500 1,500 1,500 3,500 3,500 5,000 5,000 1,000 1,000 5,000 5,000 20,000 20,000 1,000 1,000 7,500 7,500 6,000 6,000 6,000 6,000 1,000 1,000 0 0 500 500 500 500 1,500 1,500 164,500 166,500 0 0 16,000 16,000 48,000 48,000 3,063,500 3,066,000 157 Change FY 2016 to FY2017 Dollar Percent (208,500) -7% 5,000 3% 2,000 1% 0 0% 19,000 42% 0 0% 0 0% (182,500) -6% Change FY 2016 to FY2017 Dollar Percent (131,000) -7% 500 0% (17,000) -25% 0 0% 0 0% (17,000) -7% 0 0% (13,000) -100% (2,000) -7% 0 0% (19,000) -6% (4,000) -18% (7,000) -7% 0 0% 1,000 8% 0 0% 0 0% 0 0% 0 0% 5,000 63% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 2,000 1% (37,000) -100% 8,000 100% 48,000 48000% (182,500) -6% THIS PAGE INTENTIONALLY LEFT BLANK 158 FIRE,BUILDING & LIFE SAFETY Council Adopted 159 Final Budget FIRE, BUILDING & LIFE SAFETY Net Change from Previous Budget: 9,500 3% Significant Changes: • Increases related to new salary plan. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 2.75 3 3 3 2.75 3 3 3 160 FY2017 3 Percent of General Fund Fire, Building & Life Safety 1% Total Department Budget Fire, Building & Life Safety 300,000 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2013 253,000 248,324 2014 267,000 260,620 2015 299,000 273,646 2016 287,000 135,790 Final 296,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Fire, Building & Life Safety 3% 2% Personnel Services Supplies Services 95% 161 Fund Name: General Fund Fund Number : 10 Department Name: Fire, Building & Life Safety Department Number: 562 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 281,000 8,000 7,500 0 0 0 0 TOTAL 296,500 DETAIL Acct 110 111 120 130 131 132 140 141 142 210 211 213 230 232 Acct Description SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES 233 UNIFORMS 249 253 313 350 351 360 362 370 377 381 OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE/REPAIR CONTRACTED SERVICES TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COST MAILING COST DUES-MEMBERSHIPS-FEES MISCELLANEOUS EXPENSES CELL PHONE/PAGER EXPENSE TOTALS FY 2017 Final 204,000 0 30,000 13,000 3,000 24,000 4,000 1,000 2,000 500 1,500 500 1,500 500 500 500 2,500 2,000 500 1,000 1,000 500 1,000 0 1,500 296,500 162 Actual For the Fiscal Year ending June 30, 2013 2014 2015 241,798 254,296 264,546 4,315 3,920 4,674 2,210 2,404 4,425 0 0 0 0 0 0 0 0 0 0 0 0 248,324 273,646 135,790 Actual For the Fiscal Year ending June 30, 2013 2014 2015 182,564 186,665 193,922 0 0 0 22,212 27,715 29,385 11,096 11,257 11,681 2,595 2,633 2,732 20,355 21,543 22,489 2,281 3,863 3,818 677 620 521 18 0 0 352 445 445 1,974 1,783 1,196 134 0 130 1,315 479 408 482 0 281 0 0 0 0 62 310 58 1,151 1,905 0 0 320 300 0 332 0 0 0 674 945 994 25 6 1 0 177 538 0 0 1,138 1,211 1,277 1,102 July - Dec 2016 96,857 0 14,806 5,848 1,368 11,110 663 0 0 0 452 0 70 0 0 262 282 0 750 39 246 19 75 2,466 476 248,324 260,620 July - Dec 2016 130,652 1,067 4,071 0 0 0 0 260,620 273,646 135,790 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 242,500 256,000 268,000 273,000 7,180 7,000 7,000 8,000 3,320 4,000 24,000 6,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 253,000 267,000 299,000 287,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 185,100 186,899 193,000 197,000 500 1,000 0 0 16,828 26,885 30,000 30,000 11,476 11,588 12,000 13,000 2,684 2,710 3,000 3,000 20,639 21,568 23,000 23,000 3,075 3,299 4,000 4,000 336 775 1,000 1,000 1,862 1,276 2,000 2,000 500 500 500 500 2,250 2,000 2,000 1,500 500 500 500 500 1,430 1,500 1,500 1,500 500 500 500 500 0 0 0 500 1,000 500 500 500 1,000 1,500 1,500 2,500 1,000 500 20,500 2,000 320 500 500 500 0 0 0 0 750 1,000 1,000 1,000 250 500 500 500 0 500 500 500 0 0 0 0 1,000 1,000 1,000 1,500 253,000 267,000 299,000 287,000 FY 2017 Requested Final 278,000 281,000 8,000 8,000 7,500 7,500 0 0 0 0 0 0 0 0 293,500 296,500 FY 2017 Requested Final 203,549 204,000 0 0 29,598 30,000 12,620 13,000 2,951 3,000 23,367 24,000 3,896 4,000 775 1,000 1,243 2,000 500 500 1,500 1,500 500 500 1,500 1,500 500 500 500 500 500 500 2,500 2,500 2,000 2,000 500 500 1,000 1,000 1,000 1,000 500 500 1,000 1,000 0 0 1,500 1,500 293,500 163 296,500 Change FY 2016 to FY2017 Dollar Percent 8,000 3% 0 0% 1,500 25% 0 0% 0 0% 0 0% 0 0% 9,500 3% Change FY 2016 to FY2017 Dollar Percent 7,000 4% 0 0% 0 0% 0 0% 0 0% 1,000 4% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 1,000 1000% 0 0% 0 0% 500 100% 0 0% 0 0% 9,500 3% THIS PAGE INTENTIONALLY LEFT BLANK 164 TRANSFERS & CONTINGENCY Council Adopted 165 Final Budget TRANSFERS & CONTINGENCY Net Change from Previous Budget: (414,500) -4% Significant Changes: • Carryforward for design and construction of a new City Hall. • Increase to debt service for payments on new excise tax bonds. • Funds included for cost to move dispatch services. Capital Items: Capital Type: Carryforward Capital Outlay Description & Justification: New/Repl. CITY HALL Design and construct a new City Hall at the northwest corner of Mountain View and El Mirage Road. This building will house the Administration, Finance, Development and Community Services, IT, and Human Resources Departments. A Council Chambers will also be included in the facility. The project will include the north half of the Mountain View Road, civic plaza, employee and public parking, Police Department's emergency access drive, and irrigation ditch relocation. The land required for the building and the Mountain View Road will be donated by the John F. Long Family N 166 Amount $6,895,000 Percent of General Fund Transfer & Contingency 33% Total Department Budget Transfer & Contingency 10,500,000 9,000,000 7,500,000 6,000,000 4,500,000 3,000,000 1,500,000 0 Budget Actual 2013 1,512,700 844,750 2014 7,693,500 7,593,084 2015 902,000 749,167 2016 9,484,500 1,336,852 Final 9,070,000 Current year actual data = 6 months (July through December) 167 Fund Name: General Fund Fund Number : 10 Department Name: Transfers Department Number: 680/690 DETAIL Acct 933 938 940 941 943 945 947 948 668 699 730 750 773 920 Acct Description TRANSFER OUT - POLICE GRANTS TRANSFER OUT - STREETS (HURF) TRANSFER OUT - WATER FUND TRANSFER OUT - CDBG TRANSFER OUT - STREETS CIP TRANSFER OUT - FUND 61 TRANSFER OUT - COURT FUND TRANSFER OUT - DEBT SERVICE CONSTRUCTION - CIP (CITY HALL) CAPITAL REQUEST NOT IN CIP COST OF ISSUANCE INTEREST TRUST/AGENCY FEES RESERVE TOTALS FY 2017 Final 0 83,500 325,000 0 893,500 0 23,500 100,000 6,895,000 267,000 75,000 126,500 30,000 251,000 9,070,000 168 Actual For the Fiscal Year ending June 30, 2013 2014 2015 137,000 0 2,962 41,000 365,000 208,000 211,500 3,195,000 175,000 18,500 0 0 0 474,500 0 0 3,082,500 0 227,850 375,000 219,000 175,000 100,000 100,000 0 0 33,400 4,892 0 5,093 0 0 0 0 0 0 0 0 0 29,008 1,084 5,712 844,750 7,593,084 749,167 July - Dec 2016 0 276,498 91,500 0 214,998 0 163,752 49,998 421,857 0 68,546 33,000 0 16,703 1,336,852 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 137,000 0 0 0 41,000 365,000 208,000 553,000 211,500 3,195,000 175,000 183,000 18,500 0 0 0 0 525,500 0 430,000 0 3,000,000 0 0 227,850 375,000 219,000 327,500 175,000 100,000 100,000 100,000 0 0 0 7,600,000 0 0 0 0 0 0 0 75,000 0 0 0 66,000 0 0 0 30,000 701,850 133,000 200,000 120,000 1,512,700 7,693,500 902,000 9,484,500 FY 2017 Requested Final 0 0 0 83,500 184,000 325,000 0 0 393,500 893,500 0 0 0 23,500 100,000 100,000 0 6,895,000 0 267,000 75,000 75,000 126,500 126,500 30,000 30,000 200,000 251,000 1,109,000 169 9,070,000 Change FY 2016 to FY2017 Dollar Percent 0 0% (469,500) -85% 142,000 78% 0 0% 463,500 108% 0 0% (304,000) -93% 0 0% (705,000) -9% 267,000 267000% 0 0% 60,500 92% 0 0% 131,000 109% (414,500) -4% Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 Authorized Filled FY2017 0 Transfers: Transfer Gen. Fund Out Court Capital St. Water Sew er HURF Debt Servic TOTAL In Gen. Fund 23,500 Sew er Fund 893,500 325,000 814,500 Water Fund 1,240,500 Sanitation 297,500 Photo 416,500 100,000 $ 2,260,500 297,500 416,500 833,000 184,000 $ 2,769,000 1,425,500 1,746,500 1,020,000 HURF TOTAL 83,500 932,000 23,500 1,310,000 1,441,000 184,000 1,020,000 83,500 Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* Customer Service Sew er Water Per Rate Model Engineering GF/Sew er/HURF Water 25% Each Fund Utility Administration GF/Sew er Water 1/3 Each Fund * Based on prior year's fund balance. 170 100,000 $ 6,747,000 WATER FUND Council Adopted Final Budget 171 Percent of Citywide Expenditure Budget (Excludes Contingency) Water Fund 13% Total Fund Budget Water Fund 18,000,000 15,000,000 12,000,000 9,000,000 6,000,000 3,000,000 0 Budget Actual 2013 16,987,150 6,606,290 2014 17,844,001 11,349,221 2015 14,485,000 7,973,193 2016 13,886,500 4,303,730 Final 13,973,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures 0% Water Fund Personnel Services 4% 20% Supplies 24% 9% Services Special Projects Capital Outlay/Projects 17% Debt Service/Fees 26% 172 Department Budget as a Percent of Total Water Fund Budget 4% 27% 36% 26% Utility Administration Water Operations Customer Service Engineering Capital Projects Debt Service/Transfers 173 Water Fund Summary Summary of Revenues and Expenditures by Department REVENUES Actual For the Fiscal Year ending June 30, 2013 2014 2015 7,773,345 8,531,784 9,159,779 194,864 222,274 241,662 407,129 530,410 27,250 Charges for Services Fines and Forfeitures Miscellaneous FY 2017 Final 9,040,000 200,000 20,000 July - Dec 2016 4,929,212 110,050 17,922 Water Fund Revenues before Transfers 9,260,000 8,375,338 9,284,468 9,428,691 5,057,185 Lease/Bond Proceeds Transfers In 2,085,000 1,441,000 0 211,500 0 3,945,000 0 1,142,500 0 568,500 Total Water Fund Revenues 12,786,000 8,586,838 13,229,468 10,571,191 5,625,685 Utility Administration Water Operations Customer Service Meter Services Engineering Capital Projects Debt Service/Fees 508,000 5,005,500 506,000 0 399,500 3,705,000 405,000 345,690 2,241,718 481,279 115,934 355,512 1,433,428 396,229 269,721 2,858,538 512,283 3,209,940 434,278 1,523,327 426,134 293,994 2,286,285 508,301 301,165 339,835 1,527,513 446,100 148,214 1,791,910 266,872 26,444 164,540 750,000 0 Water Fund Expenditures before Transfers/Bond Principal 10,529,000 5,369,790 9,234,221 5,703,193 3,147,980 Transfers Out Bond Principal 2,260,500 1,184,000 1,236,500 0 2,115,000 0 2,270,000 0 1,155,750 0 Total Water Fund Expenditures 13,973,500 6,606,290 11,349,221 7,973,193 4,303,730 (1,187,500) 1,980,548 1,880,247 2,597,998 1,321,955 EXPENDITURES Net Revenue over Expenditures 174 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 8,220,000 8,755,000 8,270,000 8,495,000 180,000 180,000 180,000 180,000 510,000 10,000 20,000 5,000 FY 2017 Requested Final 9,040,000 9,040,000 200,000 200,000 20,000 20,000 Change FY 2016 to FY2017 Dollar Percent 545,000 6% 20,000 11% 15,000 300% 8,910,000 8,945,000 8,470,000 8,680,000 9,260,000 9,260,000 580,000 7% 6,600,000 211,500 4,550,000 3,945,000 1,537,500 1,142,500 2,009,000 1,137,000 0 1,158,500 2,085,000 1,441,000 76,000 304,000 4% 27% 15,721,500 17,440,000 11,150,000 11,826,000 10,418,500 12,786,000 960,000 8% 358,700 2,955,750 495,001 4,652,999 502,700 4,650,000 1,080,500 290,500 6,195,500 483,000 3,809,501 493,500 2,834,000 535,500 316,500 6,355,000 519,500 700,000 391,500 2,309,500 504,000 339,500 4,893,500 536,000 430,500 399,000 3,353,500 504,000 507,500 4,858,000 497,000 430,500 397,000 2,070,000 444,000 508,000 5,005,500 506,000 0 399,500 3,705,000 405,000 168,500 112,000 (30,000) (430,500) 500 351,500 (99,000) 14,695,650 14,641,501 11,096,000 10,456,000 9,204,000 10,529,000 73,000 1% 1,236,500 1,055,000 2,115,000 1,087,500 2,270,000 1,119,000 2,311,500 1,119,000 2,260,500 1,184,000 2,260,500 1,184,000 (51,000) 65,000 -2% 6% 16,987,150 17,844,001 14,485,000 13,886,500 12,648,500 13,973,500 87,000 1% (3,335,000) (2,060,500) (2,230,000) (1,187,500) 873,000 -42% (1,265,650) (404,001) 175 50% 2% -6% -100% 0% 10% -20% Fund Name: Water Fund Fund Number : 53 Department Name: Revenue Department Number: 300 SUMMARY OF REVENUES 100 130 140 145 150 170 200 400 552 842 850 940 750 755 501 970 Category Description Charges for Services Fines and Forfeitures Miscellaneous Bond Proceeds Transfers In FY 2017 Final 9,040,000 200,000 20,000 2,085,000 1,441,000 Actual For the Fiscal Year ending June 30, 2013 2014 2015 7,773,345 8,531,784 9,159,779 194,864 222,274 241,662 407,129 530,410 27,250 0 0 0 211,500 3,945,000 1,142,500 TOTAL 12,786,000 8,586,838 WATER SERVICE CHARGES WATER RECHARGE FEE TURN OFF/ON FEES DOOR NOTICE FEES NEW WATER ACCOUNTS LATE FEE IRRIGATION WATER NEW METERS GRANTS INTEREST REVENUE CONTRIBUTIONS CASH OVER/SHORT ACCOUNT UNCLASSIFIED REVENUES RECOVERY FROM PRIOR YEAR BOND PROCEEDS TRANSFER IN FY 2017 Final 8,400,000 350,000 200,000 0 60,000 200,000 20,000 10,000 0 5,000 0 0 10,000 5,000 2,085,000 1,441,000 Actual For the Fiscal Year ending June 30, 2013 2014 2015 7,073,330 7,806,881 8,393,891 306,386 318,137 370,329 262,274 271,783 279,792 814 775 455 92,345 83,920 77,353 194,050 221,499 241,207 18,282 22,661 23,215 20,728 28,402 15,200 0 0 0 6,195 6,634 4,374 365,591 500,000 0 (436) 311 (56) 13,710 16,595 13,997 22,069 6,870 8,935 0 0 0 211,500 3,945,000 1,142,500 TOTALS 12,786,000 8,586,838 176 13,229,468 13,229,468 10,571,191 10,571,191 July - Dec 2016 4,929,212 110,050 17,922 0 568,500 5,625,685 July - Dec 2016 4,559,690 217,873 98,683 0 31,700 110,050 15,256 6,010 0 3,723 0 67 8,681 5,451 0 568,500 5,625,685 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 8,220,000 8,755,000 8,270,000 8,495,000 180,000 180,000 180,000 180,000 510,000 10,000 20,000 5,000 6,600,000 4,550,000 1,537,500 2,009,000 211,500 3,945,000 1,142,500 1,137,000 15,721,500 17,440,000 11,150,000 11,826,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 7,800,000 8,085,000 7,550,000 7,800,000 0 310,000 350,000 320,000 300,000 250,000 250,000 250,000 0 0 0 0 80,000 80,000 80,000 80,000 180,000 180,000 180,000 180,000 30,000 20,000 20,000 25,000 10,000 10,000 20,000 20,000 500,000 0 0 0 0 0 5,000 5,000 0 0 0 0 0 0 0 0 10,000 10,000 10,000 0 0 0 5,000 0 6,600,000 4,550,000 1,537,500 2,009,000 1,137,000 211,500 3,945,000 1,142,500 15,721,500 17,440,000 11,150,000 11,826,000 FY 2017 Requested Final 9,040,000 9,040,000 200,000 200,000 20,000 20,000 0 2,085,000 1,158,500 1,441,000 10,418,500 12,786,000 FY 2017 Requested Final 8,400,000 8,400,000 350,000 350,000 200,000 200,000 0 0 60,000 60,000 200,000 200,000 20,000 20,000 10,000 10,000 0 0 5,000 5,000 0 0 0 0 10,000 10,000 5,000 5,000 0 2,085,000 1,158,500 1,441,000 10,418,500 177 12,786,000 Change FY 2016 to FY2017 Dollar Percent 545,000 6% 20,000 11% 15,000 300% 76,000 4% 304,000 27% 960,000 8% Change FY 2016 to FY2017 Dollar Percent 600,000 8% 30,000 9% (50,000) -20% 0 0% (20,000) -25% 20,000 11% (5,000) -20% (10,000) -50% 0 0% 0 0% 0 0% 0 0% 10,000 10000% 5,000 5000% 76,000 4% 304,000 27% 960,000 8% THIS PAGE INTENTIONALLY LEFT BLANK 178 UTILITIES ADMINISTRATION Council Adopted 179 Final Budget UTILITIES ADMINISTRATION Net Change from Previous Budget: 168,500 50% Significant Changes: • Increased 2 FTEs due to moving Purchasing Administrator position from General Fund and transferring 1 FTE to fund a Utility Accountant. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 3 2 2 2 3 2 2 1 180 FY2017 4 Percent of Water Fund Utility Administration 4% Total Department Budget Utility Administration 600,000 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2013 358,700 345,690 2014 290,500 269,721 2015 316,500 293,994 2016 339,500 148,214 Final 508,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Utility Administration 2% 1% 2% Personnel Services Supplies Services Special Projects 95% 181 Fund Name: Water Fund Fund Number : 53 Department Name: Utilities Administration Department Number: 409 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 483,000 8,500 7,500 9,000 0 0 0 TOTAL 508,000 DETAIL Acct 110 111 120 130 131 132 140 141 142 230 351 370 436 Acct Description SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES CONFERENCE, SEMINAR & TRAINING DUES-MEMBERSHIPS-FEES RATE STUDY FY 2017 Final 362,000 0 42,000 22,000 6,000 42,000 4,000 2,000 3,000 8,500 6,000 1,500 9,000 TOTALS 508,000 182 Actual For the Fiscal Year ending June 30, 2013 2014 2015 332,234 266,927 287,934 10,971 972 3,237 285 1,822 2,823 2,200 0 0 0 0 0 0 0 0 0 0 0 345,690 293,994 148,214 Actual For the Fiscal Year ending June 30, 2013 2014 2015 254,439 207,678 220,518 20 0 0 27,896 16,719 21,678 15,226 12,591 13,254 3,561 2,945 3,100 28,373 23,969 25,572 2,024 2,613 3,465 675 413 347 20 0 0 10,971 972 3,237 195 1,032 2,033 90 790 790 2,200 0 0 July - Dec 2016 113,186 0 11,581 6,512 1,589 12,983 611 0 0 795 652 305 0 345,690 269,721 July - Dec 2016 146,462 795 957 0 0 0 0 269,721 293,994 148,214 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 330,000 262,000 288,000 311,000 19,700 18,000 17,500 8,500 0 1,500 2,000 11,000 9,000 9,000 9,000 9,000 0 0 0 0 0 0 0 0 0 0 0 0 358,700 290,500 316,500 339,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 249,839 202,114 220,000 235,000 0 0 0 0 28,245 17,193 18,000 24,000 15,490 12,459 13,000 14,000 3,623 2,931 4,000 4,000 27,857 23,324 26,000 27,000 2,523 2,747 4,000 4,000 336 517 1,000 1,000 2,087 715 2,000 2,000 19,700 18,000 17,500 8,500 0 0 500 9,500 0 1,500 1,500 1,500 9,000 9,000 9,000 9,000 358,700 290,500 316,500 339,500 FY 2017 Requested Final 479,000 483,000 8,500 8,500 11,000 7,500 9,000 9,000 0 0 0 0 0 0 507,500 508,000 FY 2017 Requested Final 361,691 362,000 0 0 41,730 42,000 21,230 22,000 5,245 6,000 41,522 42,000 3,902 4,000 1,034 2,000 2,647 3,000 8,500 8,500 9,500 6,000 1,500 1,500 9,000 9,000 507,500 508,000 183 Change FY 2016 to FY2017 Dollar Percent 172,000 55% 0 0% (3,500) -32% 0 0% 0 0% 0 0% 0 0% 168,500 50% Change FY 2016 to FY2017 Dollar Percent 127,000 54% 0 0% 18,000 75% 8,000 57% 2,000 50% 15,000 56% 0 0% 1,000 100% 1,000 50% 0 0% (3,500) -37% 0 0% 0 0% 168,500 50% THIS PAGE INTENTIONALLY LEFT BLANK 184 WATER OPERATIONS Council Adopted 185 Final Budget WATER OPERATIONS Net Change from Previous Budget: 112,000 2% Significant Changes: • Moved remaining meter program costs into Operations. • Meter costs partially offset by decreases in assured water costs and annual water fees. • Transferred 0.7 FTE to Utilities Administration to fund a Utility Accountant. Capital Items: Capital Type: Equipment Capital Outlay Description & Justification: TECHNOLOGY REFRESH Replacement of all the computers within the City once they have reached the five year mark. Due to the age of the computers the replacements are estimated as follows: FY17 Replace 30 computers to facilitate the move to City Hall (16 computers will have reached five years old in this FY) 186 New/Repl. R Amount $7,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 8 9 10.7 10.7 8 8 8 9 187 FY2017 10 Percent of Water Fund Water Operations 36% Total Department Budget Water Operations 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 2013 2,955,750 2,241,718 Budget Actual 2014 6,195,500 2,858,538 2015 6,355,000 2,286,285 2016 4,893,500 1,791,910 Final 5,005,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Water Operations 46% 14% 16% Personnel Services Supplies Services Special Projects 24% 188 THIS PAGE INTENTIONALLY LEFT BLANK 189 Fund Name: Water Fund Fund Number : 53 Department Name: Water Operations Department Number: 403 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 800 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Loss on Assets Contingency FY 2017 Final 694,500 781,000 1,224,000 2,299,000 7,000 0 0 0 TOTAL 5,005,500 DETAIL Acct 110 111 117 120 123 130 131 132 140 141 142 198 199 210 211 213 220 221 222 225 226 230 232 233 237 249 250 251 253 255 269 311 312 313 314 320 325 326 328 333 340 351 360 362 370 376 377 381 385 386 387 418 482 617 650 850 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE CALL BACK PAY SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP REIMBURSEMENT LABOR DISTRIBUTION SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES METERS/PARTS/CALIBRATION PIPES AND FITTINGS CHEMICAL EXPENSE ASPHALT/COAL MATERIAL FIRE HYDRANTS/PARTS OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COMPUTER/PRINTER MAINTENANCE VEHICLE MAINTENANCE/REPAIR WELL SITE MAINT/REPAIRS OTHER MAINTENANCE/REPAIRS PROFESSIONAL SERVICES LEGAL SERVICES CONTRACTED SERVICES LIABILITY INSURANCE MEDICAL/DRUG EXAMS & TESTING TECH/SOFTWARE SUPPORT LICENSE AND PERMITS EQUIPMENT RENT/LEASES SAMPLING/TESTING ANNUAL WATER FEES CONFERENCE, SEMINAR & TRAINING PRINTING COST MAILING COST DUES-MEMBERSHIPS-FEES LATE FEES/INTEREST CHARGES MISCELLANEOUS EXPENSES CELL PHONE/PAGER EXPENSE BUILDING WATER/SEWER SERVICES LANDSCAPING/IRRIGATION UTILITY ELECTRICITY SPECIAL PROJECTS ASSURED WATER SUPPLY EQUIPMENT PURCHASE VEHICLE PURCHASE LOSS ON RETIRE/SALE OF ASSETS FY 2017 Final 477,000 6,000 0 89,000 7,500 31,000 8,000 57,000 24,000 3,000 7,000 0 (15,000) 5,000 23,500 5,500 440,000 58,000 18,500 6,000 12,000 1,500 500 2,000 1,500 1,000 500 500 25,500 177,000 2,500 26,000 10,000 112,500 187,000 0 25,000 12,000 7,000 35,000 25,000 3,500 1,000 1,000 8,000 0 0 13,000 51,000 280,500 426,500 20,000 2,279,000 7,000 0 0 Actual For the Fiscal Year ending June 30, 2013 2014 2015 543,873 525,140 596,059 277,504 280,322 362,123 981,112 1,043,889 1,218,888 439,230 995,033 107,269 0 0 0 0 0 0 0 14,154 1,945 0 0 0 2,241,718 2,858,538 2,286,285 Actual For the Fiscal Year ending June 30, 2013 2014 2015 368,209 351,511 402,239 14,204 22,201 27,937 2,779 4,129 3,154 74,822 69,910 77,108 0 0 0 22,398 22,524 24,814 5,238 5,268 5,803 42,209 42,926 49,106 11,899 18,828 19,335 2,074 1,859 1,562 42 0 0 0 (456) 0 0 (13,560) (15,000) 4,962 7,509 11,006 33,812 31,414 29,704 3,592 4,985 8,427 0 0 1,837 45,932 68,649 50,813 10,788 13,035 13,031 4,020 6,631 5,259 9,521 9,316 17,563 101 1,095 2,088 0 0 0 1,260 454 1,650 8,827 0 21,361 996 4,236 1,903 0 425 549 259 0 712 11,431 28,014 25,743 140,739 107,800 167,345 358 0 800 54,902 14,392 7,223 0 0 0 89,435 83,146 104,518 157,224 165,909 166,925 0 0 0 8,668 7,154 28,479 12,940 12,580 11,230 1,389 3,510 4,870 25,232 27,079 31,643 0 41,099 7,906 2,229 1,760 3,244 0 567 597 73 45 24 3,954 5,192 5,466 10 2,989 505 2 104 0 7,301 8,023 8,396 44,227 42,546 31,303 201,790 255,803 453,181 370,497 371,716 354,890 56,447 115,602 5,114 382,783 879,431 102,156 0 0 0 0 0 0 0 14,154 1,945 July - Dec 2016 298,909 115,340 678,284 665,488 33,890 0 0 0 1,791,910 July - Dec 2016 201,255 15,622 2,796 41,983 0 12,911 3,020 24,914 3,734 174 0 0 (7,500) 4,547 6,997 4,319 1,250 50,185 10,147 1,352 4,291 1,552 0 996 71 2,817 117 0 8,784 17,674 242 2,845 0 25,679 129,560 0 6,559 4,750 7,327 3,464 5,530 451 0 0 3,281 0 0 3,575 16,446 273,695 195,122 0 665,488 5,077 28,813 0 190 TOTALS 5,005,500 2,241,718 2,858,538 2,286,285 1,791,910 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 547,000 639,000 747,500 724,500 333,250 334,000 366,000 359,000 1,230,500 1,277,500 1,251,500 1,251,000 800,000 3,895,000 3,895,000 2,534,000 45,000 50,000 95,000 25,000 0 0 0 0 0 0 0 0 0 0 0 0 2,955,750 6,195,500 6,355,000 4,893,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 382,206 446,577 518,000 500,000 5,000 6,000 6,000 6,000 0 0 0 0 82,676 88,731 96,000 96,000 0 0 7,500 7,500 23,697 27,688 33,000 32,000 5,542 6,475 8,000 8,000 42,616 51,535 60,000 56,000 16,311 20,218 26,000 26,000 896 2,584 3,000 3,000 3,056 4,192 5,000 5,000 0 0 0 0 (15,000) (15,000) (15,000) (15,000) 4,000 4,000 4,000 5,000 32,000 30,000 36,000 23,500 4,500 4,000 4,500 5,500 0 0 10,000 10,000 40,000 40,000 58,000 78,000 29,950 34,000 18,500 18,500 2,000 2,500 5,000 6,000 8,000 8,000 20,000 20,000 2,000 2,000 1,500 1,500 500 500 500 500 1,500 2,000 2,000 2,000 5,000 4,000 1,500 1,500 1,000 1,000 1,000 1,000 1,500 1,500 0 500 500 500 500 500 22,500 22,500 25,500 25,500 175,800 175,000 175,000 157,000 2,500 2,500 2,500 2,500 27,000 27,000 27,000 26,000 11,500 10,000 10,000 10,000 112,500 112,500 112,500 112,500 178,000 178,000 178,000 187,000 1,000 3,000 0 0 15,500 15,500 15,500 15,500 17,100 16,500 14,000 12,000 3,000 7,000 5,000 5,000 56,300 40,000 40,000 35,000 0 48,000 62,500 60,000 2,500 2,500 2,500 3,500 3,100 3,500 1,500 1,000 4,000 3,000 1,000 1,000 6,200 8,000 8,000 8,000 0 0 0 0 0 0 0 0 5,000 8,000 9,000 9,500 48,800 60,000 60,000 56,000 280,250 280,500 280,500 280,500 456,750 456,500 426,500 426,500 0 0 0 0 800,000 3,895,000 3,895,000 2,534,000 45,000 50,000 0 0 0 0 95,000 25,000 0 0 0 0 FY 2017 Requested Final 687,000 694,500 351,000 781,000 1,259,000 1,224,000 2,554,000 2,299,000 7,000 7,000 0 0 0 0 0 0 4,858,000 5,005,500 FY 2017 Requested Final 473,720 477,000 6,000 6,000 0 0 88,582 89,000 7,500 7,500 30,208 31,000 7,065 8,000 55,933 57,000 23,781 24,000 2,584 3,000 6,628 7,000 0 0 (15,000) (15,000) 5,000 5,000 23,500 23,500 5,500 5,500 10,000 440,000 58,000 58,000 18,500 18,500 6,000 6,000 12,000 12,000 1,500 1,500 500 500 2,000 2,000 1,500 1,500 1,000 1,000 500 500 500 500 25,500 25,500 177,000 177,000 2,500 2,500 26,000 26,000 10,000 10,000 112,500 112,500 187,000 187,000 0 0 25,000 25,000 12,000 12,000 7,000 7,000 35,000 35,000 60,000 25,000 3,500 3,500 1,000 1,000 1,000 1,000 8,000 8,000 0 0 0 0 13,000 13,000 51,000 51,000 280,500 280,500 426,500 426,500 20,000 20,000 2,534,000 2,279,000 7,000 7,000 0 0 0 0 Change FY 2016 to FY2017 Dollar Percent (30,000) -4% 422,000 118% (27,000) -2% (235,000) -9% (18,000) -72% 0 0% 0 0% 0 0% 112,000 2% Change FY 2016 to FY2017 Dollar Percent (23,000) -5% 0 0% 0 0% (7,000) -7% 0 0% (1,000) -3% 0 0% 1,000 2% (2,000) -8% 0 0% 2,000 40% 0 0% 0 0% 0 0% 0 0% 0 0% 430,000 4300% (20,000) -26% 0 0% 0 0% (8,000) -40% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 20,000 13% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 9,500 61% 0 0% 0 0% 0 0% (35,000) -58% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 3,500 37% (5,000) -9% 0 0% 0 0% 20,000 20000% (255,000) -10% 7,000 7000% (25,000) -100% 0 0% 191 2,955,750 6,195,500 6,355,000 4,893,500 4,858,000 5,005,500 112,000 2% THIS PAGE INTENTIONALLY LEFT BLANK 192 CUSTOMER SERVICE Council Adopted 193 Final Budget CUSTOMER SERVICE Net Change from Previous Budget: (30,000) -6% Significant Changes: • Transferred 0.1 FTE to fund a Utility Accountant Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 4.5 4.5 4.5 5.4 4.5 5.5 3.5 5.5 194 FY2017 5.3 Percent of Water Fund Customer Service 4% Total Department Budget Customer Service 600,000 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2013 495,001 481,279 2014 483,000 512,283 2015 519,500 508,301 2016 536,000 266,872 Final 506,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Customer Service 43% Personnel Services 56% Supplies Services 1% 195 Fund Name: Water Fund Fund Number : 53 Department Name: Customer Service Department Number: 404 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 281,000 6,500 218,500 0 0 0 0 TOTAL 506,000 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 230 232 233 237 248 249 266 269 313 325 338 343 351 353 360 362 363 372 373 377 381 395 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT PURCHASE SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES POSTAGE EQUIP RENTAL FEES OTHER MAINTENANCE/REPAIRS CONTRACTED SERVICES TECH/SOFTWARE SUPPORT ARMORED CAR SERVICES STORAGE FACILITY RENTAL CONFERENCE,SEMINAR & TRAINING TUITION REIMBURSEMENT PRINTING COST MAILING COST MAILING COST-UTILITY BILLING BANK CHARGES/MERCHANT SVC CHGS BANK CHARGES/LOCKBOX MISCELLANEOUS EXPENSES CELL PHONE/PAGER EXPENSE COLLECTION SERVICES FY 2017 Final 214,000 0 0 24,000 14,000 4,000 17,000 1,000 2,000 5,000 1,500 1,500 0 0 0 500 2,500 500 50,000 19,000 7,500 0 5,000 0 3,000 2,000 58,000 55,000 19,000 0 0 0 TOTALS 506,000 196 Actual For the Fiscal Year ending June 30, 2013 2014 2015 289,899 300,253 281,916 7,328 8,619 8,517 184,052 203,411 217,868 0 0 0 0 0 0 0 0 0 0 0 0 481,279 508,301 266,872 Actual For the Fiscal Year ending June 30, 2013 2014 2015 217,199 221,060 209,261 553 1,155 6,417 1,015 2,860 3,261 32,747 33,217 24,590 12,798 13,233 13,125 2,993 3,095 3,070 20,768 23,431 19,670 476 808 750 1,329 1,395 1,773 19 0 0 1,422 1,411 2,775 1,418 713 1,665 0 0 0 0 4,082 1,233 0 0 281 953 289 562 2,159 2,065 1,882 1,376 58 121 41,987 55,486 55,445 7,330 7,670 21,457 5,485 5,587 6,520 812 0 0 1,200 0 755 0 2,000 0 2,625 3,004 281 1,512 1,197 1,534 57,464 58,000 46,450 49,989 56,915 60,514 13,283 12,983 12,624 11,313 0 0 2,066 1,105 739 0 0 0 July - Dec 2016 107,721 6,338 524 13,883 6,955 1,627 9,267 136 179 0 1,526 699 0 0 347 0 853 0 25,687 8,624 1,986 0 0 0 728 645 38,786 32,437 6,835 768 324 0 481,279 512,283 July - Dec 2016 146,629 3,424 116,820 0 0 0 0 512,283 508,301 266,872 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 304,001 287,000 300,000 316,000 7,400 6,500 6,500 6,500 183,600 189,500 213,000 213,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 495,001 483,000 519,500 536,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 219,969 213,786 216,000 236,000 1,000 2,000 0 0 0 0 0 0 38,728 28,044 36,000 30,000 13,638 13,255 14,000 15,000 3,190 3,100 4,000 4,000 22,781 22,431 24,000 22,000 524 548 1,000 1,000 560 1,292 2,000 3,000 3,611 2,544 3,000 5,000 1,500 1,500 1,500 1,500 1,500 1,000 1,000 1,500 400 0 0 0 0 0 0 0 0 0 0 0 1,000 1,000 1,000 500 2,500 2,500 2,500 2,500 500 500 500 500 40,000 45,000 50,000 50,000 9,000 9,000 19,000 19,000 5,500 6,000 7,500 7,500 0 0 0 0 0 0 0 0 0 0 0 0 3,000 3,000 3,000 3,000 1,100 1,500 1,500 2,000 53,000 53,000 58,000 58,000 55,000 55,000 55,000 55,000 14,000 14,000 19,000 19,000 0 0 0 0 2,000 2,000 0 0 1,000 1,000 0 0 495,001 483,000 519,500 536,000 FY 2017 Requested Final 277,000 281,000 6,500 6,500 213,500 218,500 0 0 0 0 0 0 0 0 497,000 506,000 FY 2017 Requested Final 213,699 214,000 0 0 0 0 23,907 24,000 13,249 14,000 3,099 4,000 16,388 17,000 607 1,000 1,809 2,000 4,242 5,000 1,500 1,500 1,500 1,500 0 0 0 0 0 0 500 500 2,500 2,500 500 500 50,000 50,000 19,000 19,000 7,500 7,500 0 0 0 5,000 0 0 3,000 3,000 2,000 2,000 58,000 58,000 55,000 55,000 19,000 19,000 0 0 0 0 0 0 497,000 197 506,000 Change FY 2016 to FY2017 Dollar Percent (35,000) -11% 0 0% 5,000 2% 0 0% 0 0% 0 0% 0 0% (30,000) -6% Change FY 2016 to FY2017 Dollar Percent (22,000) -9% 0 0% 0 0% (6,000) -20% (1,000) -7% 0 0% (5,000) -23% 0 0% (1,000) -33% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 5,000 5000% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (30,000) -6% THIS PAGE INTENTIONALLY LEFT BLANK 198 ENGINEERING Council Adopted 199 Final Budget ENGINEERING Net Change from Previous Budget: 500 0% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 5 5 4 4 4 5 3 4 200 FY2017 4 Percent of Water Fund Engineering 3% Total Department Budget Engineering 600,000 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2013 502,700 355,512 2014 493,500 434,278 2015 391,500 339,835 2016 399,000 164,540 Final 399,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Engineering 12% 5% 83% Personnel Services Supplies Services 201 Fund Name: Water Fund Fund Number : 53 Department Name: Engineering Department Number: 410 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 334,000 18,500 47,000 0 0 0 0 TOTAL 399,500 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 210 211 213 230 232 233 237 248 249 253 254 311 313 350 351 362 370 381 Acct Description SALARIES AND WAGES OVERTIME COMP TIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE COPIER USAGE/SUPPLYS/MAINTENANCE PROFESSIONAL SERVICES CONTRACTED SERVICES TRAVEL AND PER DIEM CONFERENCE, SEMINARS & TRAINING MAILING COST DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE TOTALS FY 2017 Final 251,000 0 0 24,000 16,000 4,000 29,000 6,000 2,000 2,000 500 5,000 1,000 1,000 2,000 0 2,500 2,000 1,500 0 3,000 40,000 0 1,000 2,500 500 1,000 2,000 399,500 202 Actual For the Fiscal Year ending June 30, 2013 2014 2015 339,175 377,141 304,921 10,407 15,689 14,856 5,931 41,449 20,058 0 0 0 0 0 0 0 0 0 0 0 0 355,512 339,835 164,540 Actual For the Fiscal Year ending June 30, 2013 2014 2015 260,817 286,342 233,108 0 316 0 3 0 242 28,313 31,440 24,354 15,707 17,234 14,190 3,673 4,030 3,319 26,494 31,794 26,270 3,240 4,720 2,744 902 1,264 694 24 0 0 46 0 134 3,669 4,158 3,317 128 300 917 773 151 578 0 346 1,534 394 0 0 1,863 0 0 1,283 1,691 1,553 396 1,094 1,443 0 3,475 639 1,856 4,473 4,742 3,452 37,466 16,732 15 0 0 0 496 0 0 1,185 620 86 186 118 195 225 238 2,139 1,920 2,363 July - Dec 2016 116,243 528 715 11,990 7,093 1,659 13,476 527 0 0 500 1,132 20 51 0 0 0 1,553 244 0 3,343 2,296 0 16 1,920 74 225 935 355,512 434,278 July - Dec 2016 152,230 6,843 5,466 0 0 0 0 434,278 339,835 164,540 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 477,000 420,000 322,000 332,000 16,200 20,500 21,500 19,000 9,500 53,000 48,000 48,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 502,700 493,500 391,500 399,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 358,402 312,276 248,000 246,000 0 0 0 0 0 0 0 0 39,207 39,330 18,000 30,000 22,221 19,361 16,000 16,000 5,197 4,528 4,000 4,000 39,962 36,037 28,000 28,000 8,878 4,770 5,000 5,000 560 1,550 2,000 2,000 2,573 2,148 1,000 1,000 500 500 500 500 7,500 7,500 7,500 5,000 800 1,000 1,000 1,000 1,200 1,000 1,000 1,000 500 5,000 2,000 2,000 500 0 0 0 0 0 0 0 1,500 1,500 2,000 2,000 1,300 1,500 1,500 1,500 0 0 0 0 2,400 2,500 6,000 6,000 6,500 50,000 43,000 42,500 0 0 0 0 0 0 1,000 0 0 0 1,000 2,500 500 500 500 500 500 500 500 500 2,000 2,000 2,000 2,000 502,700 493,500 391,500 399,000 FY 2017 Requested Final 330,000 334,000 16,000 18,500 51,000 47,000 0 0 0 0 0 0 0 0 397,000 399,500 FY 2017 Requested Final 250,536 251,000 0 0 0 0 23,954 24,000 15,533 16,000 3,633 4,000 28,762 29,000 5,005 6,000 1,034 2,000 1,544 2,000 500 500 5,000 5,000 1,500 1,000 1,000 1,000 2,000 2,000 0 0 2,500 2,500 2,000 2,000 1,500 1,500 0 0 0 3,000 44,000 40,000 0 0 1,000 1,000 2,500 2,500 500 500 1,000 1,000 2,000 2,000 397,000 203 399,500 Change FY 2016 to FY2017 Dollar Percent 2,000 1% (500) -3% (1,000) -2% 0 0% 0 0% 0 0% 0 0% 500 0% Change FY 2016 to FY2017 Dollar Percent 5,000 2% 0 0% 0 0% (6,000) -20% 0 0% 0 0% 1,000 4% 1,000 20% 0 0% 1,000 100% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 2,500 2500% 0 0% 0 0% 0 0% (3,000) -50% (2,500) -6% 0 0% 1,000 1000% 0 0% 0 0% 500 100% 0 0% 500 0% THIS PAGE INTENTIONALLY LEFT BLANK 204 CAPITAL PROJECTS Council Adopted 205 Final Budget CAPITAL PROJECTS Net Change from Previous Budget: 351,500 10% Significant Changes: • Depreciation increased 3% as a result of assets being acquired and constructed. Capital Items: Capital Type: Improvement Improvement Carryforward Carryforward Capital Outlay Description & Justification: New/Repl. WATERLINE EASEMENT ACCESS - PALM AND ALTO Remove and replace the existing fences along the utility easement between Alto Street and Palm Street and between Thunderbird Road and Well Street to easily access the area in the event of a water break. A field review was attempted of as many parcels as possible to better understand the work to be involved in order to complete the removal and replacement, and recommend an estimated cost. WELLSITE BUILDING REPAIRS Building repairs needed at two of the City's well sites (Sunnyvale & Cottonwood). Corrosion of the block walls due to the use of sodium chloride during onsite generation of Chlorine has caused significant structural damages. The repairs would include replacing the damaged block walls and coating the new walls with a sealant that will prevent future damage. Repairs are estimated to be $20,000 for each building. Sunnyvale will be repaired first due to the damage being more severe than Cottonwood. WATER LINE IMPROVEMENTS R $500,000 R $20,000 WATERLINE – EL MIRAGE ROAD TO DYSART ROAD Construction of approximately one mile of water line from El Mirage Road to Dysart Road. N 206 Amount $755,000 $900,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 207 FY2017 0 Percent of Water Fund Capital Projects 27% Total Department Budget Capital Projects 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2013 4,650,000 1,433,428 2014 2,834,000 1,523,327 2015 2,309,500 1,527,513 2016 3,353,500 750,000 Final 3,705,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses 42% Capital Projects Capital Outlay/Projects Depreciation 58% 208 THIS PAGE INTENTIONALLY LEFT BLANK 209 Fund Name: Water Fund Fund Number : 53 Department Name: Capital Projects Department Number: 408 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Depreciation TOTAL 0 0 0 0 2,155,000 0 1,550,000 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,433,428 1,523,327 1,527,513 3,705,000 1,433,428 FY 2017 Final 1,527,513 750,000 0 2,155,000 0 0 1,550,000 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 1,433,428 1,523,327 1,527,513 July - Dec 2016 0 0 0 0 750,000 3,705,000 1,433,428 DETAIL Acct 667 673 675 698 960 Acct Description PRE-CONSTRUCTION DESIGN CITY-WIDE SYSTEM IMPROVEME BRISAS WELL#9 CIP APPROVED CAPITAL DEPRECIATION TOTALS FY 2017 Final 210 1,523,327 July - Dec 2016 0 0 0 0 0 0 750,000 1,523,327 1,527,513 750,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,250,000 1,434,000 859,500 1,853,500 0 0 0 0 1,400,000 1,400,000 1,450,000 1,500,000 4,650,000 2,834,000 2,309,500 3,353,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 124,500 0 0 1,000,000 1,309,500 859,500 1,578,500 2,100,000 0 0 0 150,000 0 0 275,000 1,400,000 1,400,000 1,450,000 1,500,000 4,650,000 2,834,000 2,309,500 3,353,500 FY 2017 Requested Final 0 0 0 0 0 0 0 0 520,000 2,155,000 0 0 1,550,000 1,550,000 2,070,000 3,705,000 FY 2017 Requested Final 0 0 520,000 2,155,000 0 0 0 0 1,550,000 1,550,000 2,070,000 211 3,705,000 Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% 0 0% 0 0% 301,500 16% 0 0% 50,000 3% 351,500 10% Change FY 2016 to FY2017 Dollar Percent 0 0% 576,500 37% 0 0% (275,000) -100% 50,000 3% 351,500 10% THIS PAGE INTENTIONALLY LEFT BLANK 212 DEBT/ TRANSFERS Council Adopted 213 Final Budget DEBT/TRANSFERS Net Change from Previous Budget: (85,000) -2% Significant Changes: • Decrease mainly due to reduction in WIFA interest cost offset by increase in principal. • Reduction in transfers. Capital Items: • No capital was requested this year for this department. Transfers: Gen. Fund Out Water Sewer In Gen. Fund $ - 325,000 Sewer Fund Water Fund - 932,000 1,240,500 HURF - - 1,020,000 183,000 - Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* Customer Service Sewer Water Per Rate Model Engineering GF/Sewer/HURF Water 25% Each Fund Utility Administration GF/Sewer Water 1/3 Each Fund * Based on prior year's fund balance. 214 Percent of Water Fund Debt Service/Transfers 28% Total Department Budget Debt Service/Transfers 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2013 3,372,000 1,632,729 2014 3,738,000 2,541,134 2015 3,893,000 2,716,100 2016 3,934,500 1,155,750 Final 3,849,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenses Debt Service/Transfers 10% 59% Debt Service - Interest/Fees 31% Bond Principal Transfers 215 Fund Name: Water Fund Fund Number : 53 Department Name: Debt Service/Transfers Department Number: 406/407 SUMMARYOF EXPENDITURES Category 100 200 300 400 600 700 700 923 950 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Bond Principal Future Debt Service Transfers TOTAL 0 0 0 0 0 405,000 1,184,000 0 2,260,500 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 396,229 426,134 446,100 0 0 0 0 0 0 1,236,500 2,115,000 2,270,000 3,849,500 1,632,729 FY 2017 Final 2,716,100 1,155,750 0 0 373,000 1,184,000 0 0 18,000 14,000 0 2,260,500 Actual For the Fiscal Year ending June 30, 2013 2014 2015 37,987 0 0 0 0 0 318,872 408,554 395,433 0 0 0 0 33,087 8,222 0 0 0 17,580 17,580 17,580 13,568 0 0 0 0 0 1,236,500 2,115,000 2,270,000 July - Dec 2016 0 0 0 0 0 0 0 0 0 1,155,750 3,849,500 1,632,729 DETAIL Dept 406 406 406 406 406 406 406 406 406 407 Acct 714 715 716 717 718 730 731 773 923 950 Acct Description WIFA 2007 - INTEREST WIFA 2007 - PRINCIPAL WIFA 2006 - INTEREST WIFA 2006 - PRINCIPAL WIFA 2009 - INTEREST COST OF ISSUANCE DEFERRED AMOUNT OF REFUNDING TRUST/AGENCY FEES FUTURE DEBT SERVICE TRANSFER OUT TOTALS FY 2017 Final 216 2,541,134 July - Dec 2016 0 0 0 0 0 0 0 0 1,155,750 2,541,134 2,716,100 1,155,750 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 530,500 535,500 504,000 504,000 1,055,000 1,087,500 1,119,000 1,119,000 550,000 0 0 0 1,236,500 2,115,000 2,270,000 2,311,500 3,372,000 3,738,000 3,893,000 3,934,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 140,000 0 0 0 304,000 0 0 0 342,500 502,500 472,000 472,000 751,000 1,087,500 1,119,000 1,119,000 13,500 0 0 0 14,500 0 0 0 18,000 18,000 18,000 18,000 2,000 15,000 14,000 14,000 550,000 0 0 0 1,236,500 2,115,000 2,270,000 2,311,500 3,372,000 3,738,000 3,893,000 3,934,500 FY 2017 Requested Final 0 0 0 0 0 0 0 0 0 0 444,000 405,000 1,184,000 1,184,000 0 0 2,260,500 2,260,500 3,888,500 3,849,500 FY 2017 Requested Final 0 0 0 0 412,000 373,000 1,184,000 1,184,000 0 0 0 0 18,000 18,000 14,000 14,000 0 0 2,260,500 2,260,500 3,888,500 3,849,500 217 Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% (99,000) -20% 65,000 6% 0 0% (51,000) -2% (85,000) -2% Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% (99,000) -21% 65,000 6% 0 0% 0 0% 0 0% 0 0% 0 0% (51,000) -2% (85,000) -2% THIS PAGE INTENTIONALLY LEFT BLANK 218 SEWER FUND Council Adopted Final Budget 219 SEWER Net Change from Previous Budget: (546,500) -5% Significant Changes: • Excluding non-operating items such as capital, depreciation, and bond principal and interest, the Sewer Fund decreased by $29,500. • Reduction of $88,500 in WWTP maintenance/repairs were offset by increases to personnel and service accounts. 220 Capital Items: Capital Capital Outlay Description & Justification: Type: Carryforward FIRE AND SMOKE ALARM SYSTEM Install a fire and smoke detection/suppression system at the Wastewater Reclamation Facility. This will include buildings A, B1, B2, and C, D, E, and F. Currently the WRF does not have any of this equipment at the facility because it was not required when the facility was originally constructed. There have been two fires at the facility due to failing electrical equipment that have caused extensive damage. A fire and smoke/suppression system will provide early warning and reduce the amount of fire and smoke damage done to vital equipment and City structures. Carryforward SEWER LINE – EL MIRAGE RD TO DYSART ROAD Construction of approximately one mile of new sanitary sewer from El Mirage Road to Dysart Road. Improvement WW RECLAMATION FACILITY LAB IMPROVEMENTS The Wastewater Reclamation Facility Laboratory (lab) needs to be brought to proper standards. The improvements include chemical resistant countertops, laboratory grade ventilation system, and minor remodeling. When the lab was originally constructed, flat Formica countertops were used. Since harsh chemicals are used, epoxy or stainless steel countertops, with an edge to hold liquid spills, are needed. The minor remodeling is to relocate the existing cabinetry to make the lab more efficient and some other small modifications. Improvement REUSE STATION IMPROVEMENT PROJECT Replace the current pumps with higher capacity, submersible pumps along with new controls associated with the new equipment. The current system is outdated and replacement parts and equipment are not in production any longer. Equipment VACTOR TRUCK REPAIRS The current Combination Sewer Cleaning Truck, unit #8698, is a 1996 Vactor with 196,000 miles. The truck is used to clean the City's sewer system and respond to emergency sewer blockages. Due to the age of the truck, repairs are needed to ensure it's reliable and operating properly. Equipment REPLACE PUMPS AND MOTORS Replace a combination of three pumps or motors each year due to equipment failure or having reached the life cycle and no longer supported. Replacement is suggested to be done routinely for proper operation of the treatment facility with the interest of the public's health, safety, and welfare in mind. 221 New/Repl. N Amount $300,000 N $900,000 N $32,000 R $60,000 R $50,000 R $125,000 Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 10 9 8 8 9 7 7 8 Authorized Filled Transfers: Transfer Out Gen. Fund Water 814,500 932,000 Sewer In Sewer Fund Water Fund 1,020,000 Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Customer Service Photo Enforcement GF/Cap. St. 50% Each Fund* Sewer Water Per Rate Model Engineering GF/Sewer/HURF Water 25% Each Fund Utility Administration GF/Sewer Water 1/3 Each Fund * Based on prior year's fund balance. 222 FY2017 8 Percent of Citywide Expenditure Budget (Excludes Contingency) Sewer Fund 4% Total Fund Budget Sewer Fund 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2013 4,383,000 3,018,925 2014 5,009,501 3,602,448 2015 4,362,500 3,854,100 2016 6,362,500 1,802,312 Final 5,816,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures 0% Sewer Fund 2%0% 0% 20% Personnel Services Supplies 10% 50% Services Capital Outlay/Projects 17% 223 Debt Service/Fees Fund Name: Sewer Fund Number : 54 REVENUES Acct 300 501 601 755 842 850 970 FY 2017 Final 3,108,000 494,000 0 0 0 0 1,020,000 Acct Description SEWER SERVICE CHARGES BOND PROCEEDS SEWER IMPACT FEES RECOVERY FROM PRIOR YEAR INTEREST CONTRIBUTIONS TRANSFERS IN TOTAL REVENUES 4,622,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 950 960 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Transfers Out Depreciation FY 2017 Final 588,500 298,000 510,000 26,000 1,467,000 220,000 1,746,500 960,000 TOTAL 5,816,000 224 Actual For the Fiscal Year ending June 30, 2013 2014 2015 3,203,962 3,127,298 3,198,445 0 0 0 0 0 0 0 38 830 201 250 615 0 21,870 0 0 1,020,000 1,020,000 3,204,163 4,219,890 2,064,000 Actual For the Fiscal Year ending June 30, 2013 2014 2015 670,849 548,060 498,766 234,441 210,061 278,510 475,547 428,102 441,639 25,557 115,602 15,811 1,440 0 0 54,354 55,797 66,236 713,500 1,360,000 1,597,500 843,237 884,825 955,638 July - Dec 2016 253,547 71,535 209,462 0 14,770 0 790,500 462,498 3,018,925 4,169,455 July - Dec 2016 1,553,749 0 0 0 251 0 510,000 3,602,448 3,854,100 1,802,312 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 3,000,000 3,100,000 3,100,000 3,100,000 825,000 700,000 0 494,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,020,000 1,020,000 1,020,000 3,825,000 4,820,000 4,120,000 4,614,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 743,000 648,001 596,500 564,500 328,300 369,500 347,000 386,500 498,200 488,000 531,000 495,000 6,000 6,000 6,000 6,000 1,194,000 973,500 150,000 2,140,000 0 264,500 264,500 264,500 713,500 1,360,000 1,597,500 1,581,000 900,000 900,000 870,000 925,000 4,383,000 5,009,501 4,362,500 6,362,500 FY 2017 Requested Final 3,108,000 3,108,000 0 494,000 0 0 0 0 0 0 0 0 1,020,000 1,020,000 4,128,000 4,622,000 FY 2017 Requested Final 584,000 588,500 386,500 298,000 495,000 510,000 26,000 26,000 267,000 1,467,000 267,000 220,000 1,605,000 1,746,500 960,000 960,000 4,590,500 5,816,000 225 Change FY 2016 to FY2017 Dollar Percent 8,000 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 8,000 0% Change FY 2016 to FY2017 Dollar Percent 24,000 4% (88,500) -23% 15,000 3% 20,000 333% (673,000) -31% (44,500) -17% 165,500 10% 35,000 4% (546,500) -9% 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 401 401 401 408 408 408 408 408 408 408 408 408 408 110 111 117 120 123 130 131 132 140 141 142 199 210 211 213 222 224 230 232 233 237 249 250 251 253 254 256 311 312 313 320 325 326 328 333 334 351 362 370 376 377 381 385 387 418 436 617 650 661 714 716 717 718 773 211 253 256 617 661 667 670 671 672 674 698 950 960 EXPENDITURES SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE CALL BACK PAY SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION SMALL TOOLS/EQUIP/PARTS FUEL & LUBRICANTS SAFETY EQUIPMENT/SUPPLIES CHEMICAL EXPENSE LAB SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COMPUTER/PRINTER MAINTENANCE VEHICLE MAINTENANCE/REPAIR COPIER USAGE/SUPPLYS/MAINTENANCE WWTP MAINTENANCE/REPAIRS PROFESSIONAL SERVICES LEGAL SERVICES CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTIING TECH/SOFTWARE SUPPORT LICENSE AND PERMITS EQUIPMENT RENT/LEASES SAMPLING/TESTING SLUDGE DISPOSAL CONFERENCE,SEMINAR & TRAINING MAILING COST DUES-MEMBERSHIPS-FEES LATE FEES MISCELLANEOUS EXPENSES CELL PHONE/PAGER EXPENSE BUILDING WATER/SEWER SERVICES UTILITY ELECTRICITY SPECIAL PROJECTS RATE STUDY EQUIPMENT PURCHASE VEHICLE PURCHASE SYSTEMS IMPROVEMENTS WIFA 2007 - INTEREST WIFA - INTEREST WIFA - PRINCIPAL WIFA 2009 - INTEREST TRUST/AGENCY FEES FUEL & LUBRICANTS VEHICLE MAINTENANCE/REPAIR WWTP MAINTENANCE/REPAIRS EQUIPMENT PURCHASE BUILDING/DATA INFRAS. IMPROV. PRE-CONSTRUCTION DESIGN WASTEWATER SYSTEM IMPROVEMENTS WWTP SECURITY CITY-WIDE DRAINAGE IMPROVEMENTS SOUTHERN SEWER EXT. AND LINES CIP APPROVED CAPITAL TRANSFERS OUT DEPRECIATION TOTALS 405,000 3,000 0 82,000 7,500 26,000 7,000 48,000 17,000 3,000 5,000 (15,000) 2,000 1,000 5,000 138,000 5,000 1,500 500 1,500 0 500 10,000 2,000 4,000 1,000 70,000 22,500 5,000 71,000 0 9,500 22,500 2,000 35,000 85,000 2,000 500 2,000 0 0 4,000 4,000 245,000 20,000 6,000 175,000 0 0 0 58,500 157,500 0 4,000 6,000 10,000 40,000 0 32,000 0 60,000 300,000 0 900,000 0 1,746,500 960,000 5,816,000 226 Actual For the Fiscal Year ending June 30, 2013 2014 2015 494,379 396,667 358,586 776 896 3,639 236 716 21 68,109 70,017 66,361 0 0 0 29,814 23,130 21,314 6,973 5,410 4,985 54,151 45,433 41,926 13,853 17,898 15,544 2,510 1,453 1,389 47 0 0 0 (13,560) (15,000) 2,272 1,856 3,180 7,397 4,392 816 4,322 4,535 2,256 115,435 104,780 129,280 4,984 4,082 5,499 1,113 894 1,309 119 0 0 1,803 151 1,232 0 6,370 0 553 0 596 9,575 7,559 7,987 1,059 0 0 14,632 10,551 9,293 757 721 1,008 70,421 64,172 116,054 27,695 4,373 17,490 0 0 0 76,805 46,686 43,181 61 0 0 11,076 12,981 7,339 14,283 17,441 15,605 0 0 1,785 28,031 17,339 20,746 81,434 86,685 97,608 1,751 1,900 1,800 159 90 172 0 0 1,500 60 370 0 (2) 0 0 6,000 4,922 5,865 3,317 4,121 3,983 224,876 231,196 224,566 25,557 115,602 15,811 0 0 0 0 0 (28,427) 1,440 0 0 0 0 0 20,649 0 0 23,445 55,797 55,576 0 0 0 8,752 0 10,661 1,508 0 0 0 0 0 0 0 0 0 0 0 0 0 28,427 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 713,500 1,360,000 1,597,500 843,237 884,825 955,638 3,018,925 3,602,448 3,854,100 July - Dec 2016 183,373 1,091 16 39,523 0 10,789 2,523 21,160 2,570 0 0 (7,500) 118 81 925 41,224 2,928 833 211 670 0 147 6,561 0 263 668 12,278 5,585 0 25,556 0 6,559 4,960 0 9,743 38,928 1,074 136 1,500 0 0 1,477 1,779 112,166 0 0 14,270 0 0 0 0 0 0 0 0 310 4,317 0 0 0 500 0 0 0 0 790,500 462,498 1,802,312 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 554,352 494,706 414,000 391,000 5,000 6,000 3,000 3,000 0 0 0 0 67,963 40,666 83,000 77,000 0 0 7,500 7,500 34,370 30,672 26,000 25,000 8,038 7,173 6,000 6,000 61,810 57,089 48,000 46,000 21,026 19,473 17,000 17,000 1,120 2,326 3,000 3,000 4,321 4,896 4,000 4,000 (15,000) (15,000) (15,000) (15,000) 2,000 2,000 2,000 2,000 4,500 10,000 7,500 1,000 5,000 5,000 5,000 5,000 112,950 138,000 138,000 138,000 5,000 5,000 5,000 5,000 1,500 1,500 1,500 1,500 500 500 500 500 500 1,500 1,500 1,500 0 0 0 0 500 500 500 500 8,500 10,000 10,000 10,000 1,500 2,000 2,000 2,000 6,000 14,000 14,000 4,000 1,000 1,000 1,000 1,000 178,850 178,500 158,500 158,500 30,500 24,500 22,500 22,500 5,000 5,000 5,000 5,000 87,700 71,000 111,000 71,000 0 0 0 0 9,200 9,500 9,500 9,500 22,800 22,500 22,500 22,500 2,000 2,000 2,000 2,000 30,000 30,000 35,000 35,000 60,000 70,000 70,000 70,000 2,000 2,000 2,000 2,000 500 500 500 500 0 2,000 2,000 2,000 0 0 0 0 0 0 0 0 7,000 4,000 4,000 4,000 0 0 0 4,000 241,500 245,000 245,000 245,000 0 0 0 0 6,000 6,000 6,000 6,000 119,000 125,000 125,000 125,000 0 0 0 0 500,000 0 0 0 0 0 0 0 0 85,000 80,000 80,000 0 175,000 180,500 180,500 0 0 0 0 0 4,500 4,000 4,000 0 0 0 6,000 0 0 0 10,000 0 0 0 40,000 0 0 0 0 0 0 0 0 0 124,500 0 0 0 620,000 0 815,000 240,000 0 0 300,000 100,000 104,000 25,000 0 0 0 0 900,000 235,000 0 0 0 713,500 1,360,000 1,597,500 1,581,000 900,000 900,000 870,000 925,000 4,383,000 5,009,501 4,362,500 6,362,500 FY 2017 Requested Proposed 404,290 405,000 3,000 3,000 0 0 81,747 82,000 7,500 7,500 25,717 26,000 6,014 7,000 47,618 48,000 16,646 17,000 2,067 3,000 4,401 5,000 (15,000) (15,000) 2,000 2,000 1,000 1,000 5,000 5,000 138,000 138,000 5,000 5,000 1,500 1,500 500 500 1,500 1,500 0 0 500 500 10,000 10,000 2,000 2,000 4,000 4,000 1,000 1,000 158,500 70,000 22,500 22,500 5,000 5,000 71,000 71,000 0 0 9,500 9,500 22,500 22,500 2,000 2,000 35,000 35,000 70,000 85,000 2,000 2,000 500 500 2,000 2,000 0 0 0 0 4,000 4,000 4,000 4,000 245,000 245,000 20,000 20,000 6,000 6,000 175,000 175,000 0 0 0 0 0 0 71,000 58,500 192,000 157,500 0 0 4,000 4,000 6,000 6,000 10,000 10,000 40,000 40,000 0 0 32,000 32,000 0 0 60,000 60,000 0 300,000 0 0 0 900,000 0 0 1,605,000 1,746,500 960,000 960,000 4,590,500 5,816,000 227 Change FY 2016 to FY2017 Dollar Percent 14,000 4% 0 0% 0 0% 5,000 6% 0 0% 1,000 4% 1,000 17% 2,000 4% 0 0% 0 0% 1,000 25% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (88,500) -56% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 15,000 21% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 20,000 20000% 0 0% 50,000 40% 0 0% 0 0% 0 0% (21,500) -27% (23,000) -13% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 32,000 32000% 0 0% (755,000) -93% 0 0% 0 0% 0 0% 0 0% 165,500 10% 35,000 4% (546,500) -9% THIS PAGE INTENTIONALLY LEFT BLANK 228 SANITATION FUND Council Adopted Final Budget 229 SANITATION Net Change from Previous Budget: 62,500 5% Significant Changes: • Parks and Sons fee increased by 2.1% per contract. • Increase in bulk trash costs Capital Items: • No capital was requested this year for this department. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 Authorized Filled Transfers: Transfer Gen. Fund Out Sanitation Sanitation In 297,500 Loans: Gen. Fund 0 230 FY2017 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Sanitation Fund 2% Total Fund Budget Sanitation Fund 1,500,000 1,000,000 500,000 0 Budget Actual 2013 1,314,800 1,270,224 2014 1,374,500 1,356,762 2015 1,342,500 1,349,154 2016 1,364,500 573,668 Final 1,427,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures 0% 0%0% 0% 0% 0% Sanitation Fund 3% 5% Personnel Services Supplies 92% Services 231 Fund Name: Sanitation Fund Number : 52 REVENUES Acct 100 150 160 842 750 501 970 FY 2017 Final 1,575,000 0 0 0 0 0 0 Acct Description TRASH SERVICE CHARGES GARBAGE CONTAINER SALES RECYCLING REVENUE INTEREST REVENUE UNCLASSIFIED REVENUE BOND PROCEEDS TRANSFER IN TOTAL REVENUES 1,575,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 950 199 223 242 247 328 336 337 360 383 390 394 950 Actual For the Fiscal Year ending June 30, 2013 2014 2015 1,404,144 1,556,046 1,577,623 2,930 500 950 2,074 1,716 3,950 0 0 0 0 0 0 0 0 0 0 0 0 1,409,148 1,558,262 July - Dec 2016 799,716 100 1,607 0 0 0 0 1,582,524 801,423 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 27,120 30,000 77,994 68,085 73,237 867,229 941,557 950,917 0 0 0 0 0 0 0 0 0 0 0 0 295,000 325,000 320,000 July - Dec 2016 15,000 27,621 382,295 0 0 0 0 148,752 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency Transfer Out FY 2017 Final 30,000 59,500 1,040,000 0 0 0 0 297,500 TOTAL 1,427,000 1,270,224 1,356,762 1,349,154 573,668 30,000 47,000 12,000 500 0 915,000 15,000 2,000 16,000 2,000 90,000 297,500 0 46,197 31,797 0 0 830,344 15,814 2,863 15,946 2,262 0 325,000 27,120 45,819 22,165 101 0 863,669 30,200 5,701 16,356 1,165 24,467 320,000 30,000 73,237 0 0 0 876,311 12,560 818 14,905 1,352 44,971 295,000 15,000 27,621 0 0 0 367,269 4,818 0 7,312 566 2,331 148,752 1,427,000 1,270,224 1,356,762 1,349,154 573,668 148,000 138,925 201,500 233,369 227,755 EXPENDITURES LABOR DISTRIBUTION GARBAGE CONTAINERS/PARTS HHW EXPENSES RECYCLING SUPPLIES EQUIPMENT RENT/LEASES TRASH SERVICE CHARGES LANDFILL FEES PRINTING COST TRASH SERVICE RECYCLING BIN TRASH PICKUP BULK TRASH TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 232 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 1,390,000 1,500,000 1,525,000 1,525,000 10,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,400,000 1,500,000 1,525,000 FY 2017 Requested Final 1,575,000 1,575,000 0 0 0 0 0 0 0 0 0 0 0 0 1,525,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 30,000 30,000 30,000 30,000 82,500 59,500 59,500 59,500 877,300 965,000 958,000 977,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 325,000 320,000 295,000 297,500 1,575,000 1,575,000 FY 2017 Requested Final 30,000 30,000 59,500 59,500 1,025,500 1,040,000 0 0 0 0 0 0 0 0 297,500 297,500 Change FY 2016 to FY2017 Dollar Percent 50,000 0 0 0 0 0 0 50,000 3% 0% 0% 0% 0% 0% 0% 3% Change FY 2016 to FY2017 Dollar Percent 0 0 62,500 0 0 0 0 0 0% 0% 6% 0% 0% 0% 0% 0% 1,314,800 1,374,500 1,342,500 1,364,500 1,412,500 1,427,000 62,500 5% 30,000 45,000 37,000 500 0 829,500 23,000 2,000 18,800 4,000 0 325,000 30,000 47,000 12,000 500 0 900,000 25,000 2,000 16,000 2,000 20,000 320,000 30,000 47,000 12,000 500 0 863,000 15,000 2,000 16,000 2,000 60,000 295,000 30,000 47,000 12,000 500 0 882,500 15,000 2,000 16,000 2,000 60,000 297,500 1,314,800 1,374,500 1,342,500 1,364,500 30,000 47,000 12,000 500 0 900,500 15,000 2,000 16,000 2,000 90,000 297,500 0 1,412,500 30,000 47,000 12,000 500 0 915,000 15,000 2,000 16,000 2,000 90,000 297,500 0 1,427,000 0 0 0 0 0 32,500 0 0 0 0 30,000 0 0 62,500 0% 0% 0% 0% 0% 4% 0% 0% 0% 0% 50% 0% 0% 5% 85,200 125,500 182,500 160,500 162,500 148,000 (12,500) -8% 233 THIS PAGE INTENTIONALLY LEFT BLANK 234 HIGHWAY USER REVENUE FUND (HURF) Council Adopted Final Budget 235 HURF Net Change from Previous Budget: 283,000 12% Significant Changes: • 2 FTEs transferred to Parks resulted in $143,000 decrease in salaries. • Carryforward of $505,000 for FY15-16 pavement management program projects not yet completed. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Amount Carryforward PAVEMENT MANAGEMENT The purpose of the Pavement Management Plan is to perform cost effective street improvements by properly matching the maintenance and rehabilitation methods to the pavement condition to extend the life of the City streets, which will enhance the safety and quality of the City’s transportation system and community appearance. N $505,000 Improvement N $850,000 PAVEMENT MANAGEMENT The purpose of the Pavement Management Plan is to perform cost effective street improvements by properly matching the maintenance and rehabilitation methods to the pavement condition to extend the life of the City streets, which will enhance the safety and quality of the City’s transportation system and community appearance. 236 Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 6 6 6 6 6 6 6 3 Authorized Filled Transfers: Transfer Water Out HURF In Gen. Fund HURF 83,500 184,000 Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* Customer Service Sewer Water Per Rate Model Engineering GF/Sewer/HURF Water 25% Each Fund * Based on prior year's fund balance. 237 FY2017 4 Percent of Citywide Expenditure Budget (Excludes Contingency) HURF Fund 4% Total Fund Budget Highway User Revenue Fund 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Budget Actual 2013 2,181,000 1,684,788 2014 2,991,001 2,778,186 2015 2,377,500 2,365,771 2016 2,378,000 946,833 Final 2,661,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures 0% Highway User Revenue Fund 0% 0% 0% 12% 7% Personnel Services Supplies 55% 26% Services Capital Outlay/Projects 0% 238 THIS PAGE INTENTIONALLY LEFT BLANK 239 Fund Name: HURF Fund Number : 21 REVENUES Acct 100 250 550 755 842 970 FY 2017 Final 1,950,000 0 0 0 0 83,500 Acct Description HURF/STATE GASOLINE TAX TRANSPORTATION FEE REIMBURSEMENT RECOVERY FROM PRIOR YEAR INTEREST REVENUE TRANSFER IN TOTAL REVENUES 2,033,500 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 110 111 117 120 123 130 131 132 140 141 142 198 199 210 211 213 219 225 230 233 237 249 253 269 270 312 313 320 328 351 353 361 370 381 388 460 463 469 610 650 665 666 950 Actual For the Fiscal Year ending June 30, 2013 2014 2015 1,740,973 1,795,518 1,969,328 0 0 0 9,800 0 0 0 2,000 0 0 0 0 41,000 365,000 208,000 1,791,773 2,177,328 1,071,991 Actual For the Fiscal Year ending June 30, 2013 2014 2015 368,517 387,430 398,788 88,944 105,793 162,663 621,821 724,316 639,638 587,907 1,293,196 856,351 17,598 72,450 133,330 0 0 0 0 195,000 175,000 July - Dec 2016 149,724 25,447 333,313 2,000 344,849 0 91,500 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Transfer Out FY 2017 Final 292,500 173,000 656,500 0 1,355,000 0 184,000 TOTAL 2,661,000 1,684,788 185,000 5,000 0 42,000 7,500 13,000 3,000 23,000 9,000 2,000 3,000 0 0 2,500 18,000 2,000 12,500 6,500 0 0 0 7,000 0 50,000 74,500 0 238,500 0 2,500 500 0 500 1,500 3,000 410,000 0 0 0 0 0 0 1,355,000 184,000 246,269 6,322 576 58,769 0 14,701 3,438 27,940 8,978 1,498 27 0 0 1,259 30,265 4,744 16,732 998 0 177 0 6,744 13 28,012 0 0 223,746 0 7,170 0 0 537 1,972 2,660 385,735 429,492 158,415 0 0 0 0 17,598 0 2,661,000 1,684,788 EXPENDITURES SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE CALL BACK PAY SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP REIMBURSEMENTS LABOR DISTRIBUTION SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES STREET SIGN EXPENSES ASPHALT/COAL MATERIAL OFFICE SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE/REPAIR OTHER MAINTENANCE/REPAIRS TRAFFIC SIGNAL MAINT/REPAIRS LEGAL SERVICES CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTING EQUIPMENT RENT/LEASES CONFERENCE,SEMINAR & TRAINING TUITION REIMBURSEMENT PUBLISHING/ADVERTISEMENT DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE STREET/TRAFFIC LIGHT ELECTRICITY STREET IMPROVEMENTS TRAFFIC SIGNAL PROJECTS PM-10 COMPLIANCE FIELD EQUIPMENT PURCHASE VEHICLE PURCHASE TRAFFIC SIGNAL IMPROVEMENTS STREET IMPROVEMENTS TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES (627,500) 240 106,985 2,162,518 July - Dec 2016 795,493 0 0 0 0 276,498 2,778,186 254,516 4,989 1,496 60,258 0 15,179 3,550 30,123 16,240 1,239 0 (160) 0 773 28,027 2,022 11,547 5,691 0 0 0 15,976 0 41,758 0 0 256,565 0 202 0 2,000 267 2,086 1,998 461,199 1,211,190 82,006 0 17,312 0 55,138 0 195,000 2,778,186 (615,668) 2,365,771 255,001 8,218 2,279 60,154 0 15,470 3,618 30,714 25,621 1,042 0 0 (3,327) 1,320 19,507 1,821 20,225 0 0 0 0 5,163 0 25,839 88,787 0 259,929 67 512 528 0 0 1,050 2,903 374,649 856,351 0 0 0 8,658 124,672 0 175,000 2,365,771 (188,443) 946,833 99,135 3,479 10 24,765 0 6,047 1,414 11,771 2,930 174 0 0 0 288 4,367 1,434 4,214 0 6 0 0 1,120 0 975 13,042 0 126,167 0 0 654 0 0 0 1,328 205,164 0 0 2,000 0 0 0 344,849 91,500 946,833 125,158 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 1,790,000 1,790,000 1,800,000 1,825,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 41,000 365,000 208,000 553,000 1,831,000 2,155,000 2,008,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 407,000 405,001 426,500 108,900 266,000 109,000 660,100 685,000 715,000 1,005,000 525,000 0 0 915,000 952,000 0 0 0 0 195,000 175,000 2,378,000 2016 435,500 169,500 660,000 0 930,000 0 183,000 FY 2017 Requested Final 1,750,000 1,950,000 0 0 0 0 0 0 0 0 0 83,500 1,750,000 2,033,500 FY 2017 Requested Final 288,000 292,500 173,000 173,000 656,500 656,500 0 0 850,000 1,355,000 0 0 184,000 184,000 Change FY 2016 to FY2017 Dollar Percent 125,000 7% 0 0% 0 0% 0 0% 0 0% (469,500) -85% (344,500) -14% Change FY 2016 to FY2017 Dollar Percent (143,000) -33% 3,500 2% (3,500) -1% 0 0% 425,000 46% 0 0% 1,000 1% 2,181,000 2,991,001 2,377,500 2,378,000 2,151,500 2,661,000 283,000 12% 271,713 0 0 65,969 0 16,846 3,940 30,296 10,632 896 6,708 0 0 2,500 25,000 2,000 12,500 6,500 0 0 0 3,500 0 56,900 0 0 212,100 0 2,500 0 0 500 2,000 3,000 440,000 850,000 155,000 0 0 0 0 0 0 271,228 0 0 66,335 0 16,816 3,933 31,300 11,261 1,550 2,578 0 0 2,500 25,000 2,000 12,500 6,500 0 0 0 160,500 0 57,000 0 0 212,000 0 2,500 0 0 500 2,000 3,000 465,000 370,000 155,000 0 0 0 65,000 850,000 195,000 279,000 0 0 65,000 7,500 18,000 5,000 33,000 13,000 2,000 4,000 0 0 2,500 25,000 2,000 12,500 6,500 0 0 0 3,500 0 57,000 0 0 242,000 0 2,500 0 0 500 2,000 3,000 465,000 0 0 0 0 0 102,000 850,000 175,000 281,000 5,000 0 66,000 7,500 19,000 5,000 34,000 13,000 2,000 3,000 0 0 2,500 18,000 2,000 12,500 6,500 0 0 0 3,500 0 50,000 74,500 0 242,000 0 2,500 500 0 500 1,500 3,000 410,000 0 0 0 0 0 0 930,000 183,000 184,413 5,000 0 41,473 7,500 12,209 2,855 22,606 8,489 1,034 2,422 0 0 2,500 18,000 2,000 12,500 6,500 0 0 0 7,000 0 50,000 74,500 0 238,500 0 2,500 500 0 500 1,500 3,000 410,000 0 0 0 0 0 0 850,000 184,000 185,000 5,000 0 42,000 7,500 13,000 3,000 23,000 9,000 2,000 3,000 0 0 2,500 18,000 2,000 12,500 6,500 0 0 0 7,000 0 50,000 74,500 0 238,500 0 2,500 500 0 500 1,500 3,000 410,000 0 0 0 0 0 0 1,355,000 184,000 (96,000) 0 0 (24,000) 0 (6,000) (2,000) (11,000) (4,000) 0 0 0 0 0 0 0 0 0 0 0 0 3,500 0 0 0 0 (3,500) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 425,000 1,000 -34% 0% 0% -36% 0% -32% -40% -32% -31% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 100% 0% 0% 0% 0% -1% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 46% 1% 2,181,000 2,991,001 2,377,500 2,378,000 2,151,500 2,661,000 283,000 12% (350,000) (836,001) (369,500) 0 (401,500) 241 (627,500) (627,500) -627500% THIS PAGE INTENTIONALLY LEFT BLANK 242 LOCAL TRANSPORTATION ASSISTANCE FUND (LTAF) Council Adopted Final Budget 243 LTAF Net Change from Previous Budget: 102,000 35% Significant Changes: • Covers cost of ADA transportation program. • All available and unallocated funds have been budgeted in Operating Materials and Supplies. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Improvement BUS PULLOUT Construction of a Bus Pullout for passenger loading and offloading on Thunderbird Road, between Primrose Street and Poppy Street. The Regional Public Transportation Authority authorized the use of lottery funds for the full cost of the improvement Amount N $170,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 244 FY2017 0 Percent of Citywide Expenditure Budget (Excludes Contingency) LTAF Fund >1% Total Fund Budget LTAF Fund 400,000 300,000 200,000 100,000 0 Budget Actual 2013 52,500 41,978 2014 335,000 0 2015 335,000 176,406 2016 294,000 31,715 Final 396,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures LTAF Fund 34% 43% Supplies Services Capital Outlay/Projects 23% 245 Fund Name: LTAF Fund Number : 23 REVENUES Acct 150 200 350 755 842 FY 2017 Final 96,000 0 0 0 0 Acct Description LTAF/LOTTERY REVENUE SHARING D.A.R.T. BUS FARES VALLEY METRO (RPTA) RECOVERY FROM PRIOR YEAR INTEREST REVENUE TOTAL REVENUES 96,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency TOTAL 249 313 650 666 EXPENDITURES OPERATING MATERIAL & SUPPLIES CONTRACTED SERVICES VEHICLE PURCHASE STREET IMPROVEMENTS-CAPITAL TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES FY 2017 Final 0 136,000 90,000 0 170,000 0 0 Actual For the Fiscal Year ending June 30, 2013 2014 2015 93,504 0 0 0 0 0 0 32,756 0 0 0 0 0 0 0 July - Dec 2016 0 0 0 268,509 0 0 268,509 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 0 0 0 41,978 0 0 0 0 0 0 0 176,406 0 0 0 0 0 0 July - Dec 2016 0 0 31,715 0 0 0 0 93,504 32,756 396,000 41,978 0 176,406 31,715 136,000 90,000 0 170,000 0 41,978 0 0 0 0 0 0 0 0 176,406 0 0 31,715 0 0 396,000 41,978 0 176,406 31,715 (300,000) 51,526 32,756 (176,406) 236,794 246 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 0 0 94,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 94,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 0 0 0 0 111,000 111,000 263,000 52,500 31,000 31,000 31,000 0 0 0 0 0 193,000 193,000 0 0 0 0 0 0 0 0 0 FY 2017 Requested Final 96,000 96,000 0 0 0 0 0 0 0 0 96,000 96,000 FY 2017 Requested Final 0 0 0 136,000 90,000 90,000 0 0 170,000 170,000 0 0 0 0 Change FY 2016 to FY2017 Dollar Percent 2,000 2% 0 0% 0 0% 0 0% 0 0% 2,000 2% Change FY 2016 to FY2017 Dollar Percent 0 0% (127,000) -48% 59,000 190% 0 0% 170,000 170000% 0 0% 0 0% 52,500 335,000 335,000 294,000 260,000 396,000 102,000 0 52,500 0 0 111,000 31,000 193,000 0 111,000 31,000 193,000 0 263,000 31,000 0 0 0 90,000 0 170,000 136,000 90,000 0 170,000 (127,000) 59,000 0 170,000 52,500 335,000 335,000 294,000 260,000 396,000 102,000 35% (52,500) (335,000) (335,000) (200,000) (164,000) (300,000) (100,000) 50% 247 35% -48% 190% 0% 170000% THIS PAGE INTENTIONALLY LEFT BLANK 248 CAPITAL PROJECTS FUND - STREETS Council Adopted Final Budget 249 CAPITAL PROJECTS – STREETS Net Change from Previous Budget: (3,799,500) -14% Significant Changes: • Reduction to carryforward budget amount as funds are spent on El Mirage Road. • Design for Dysart Road improvements. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Improvement NORTHERN PARKWAY Northern Avenue is to be widened into an expressway/parkway configuration. Northern Parkway is to be widened as a road of regional significance. Costs include Design Concept Report, design, ROW acquisition, and construction shared between project partners El Mirage, Glendale, Peoria, Maricopa County, and MAG. The City will be budgeting $500,000 per fiscal year for its $9,474,500 portion of the overall project. DYSART RD DESIGN Design for Dysart Rd improvements. R $500,000 R $500,000 R $21,954,000 Improvement Carryforward EL MIRAGE ROAD IMPROVEMENTS 250 Amount Percent of Citywide Expenditure Budget (Excludes Contingency) Capital - Streets Fund 34% Total Fund Budget Capital Streets Fund 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 Budget Actual 2013 32,294,000 618,834 2014 32,115,500 1,454,649 2015 30,945,500 4,028,781 2016 27,132,000 3,270,543 Final 23,332,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures Capital Streets Fund 2% Capital Outlay/Projects Debt Service/Fees 96% 251 Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 Authorized Filled Transfers: Transfer Capital St. Out In Gen. Fund 893,500 Photo 416,500 Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* * Based on prior year's fund balance. 252 FY2017 0 THIS PAGE INTENTIONALLY LEFT BLANK 253 Fund Name: Capital Projects - Streets Fund Number : 56 REVENUES Acct 200 220 550 755 842 501 502 970 FY 2017 Final Acct Description DYSART-ROAD IMPROVEMENTS MAG STREET GRANT REIMBURSEMENTS RECOVERY FROM PRIOR YEAR INTEREST REVENUE BOND PROCEEDS BOND PREMIUM TRANSFER IN 0 0 9,100,000 0 0 0 0 1,310,000 TOTAL REVENUES 10,410,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency TOTAL 497 666 669 697 699 730 750 950 EXPENDITURES NORTHERN PARKWAY PROJECT STREET IMPROVEMENTS EL MIRAGE ROAD IMPROVEMENT NORTHERN PARKWAY CONSTRUCTION NOT IN CIP COST OF ISSUANCE INTEREST TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES FY 2017 Final 0 0 0 500,000 22,454,000 378,500 0 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 67,821 0 0 0 45,972 1,052,944 2,047,126 2,196 0 4,444 5,420 2,836 13,419 6,400,000 0 0 0 0 0 76,000 1,766,801 902,592 July - Dec 2016 0 0 653,676 600 7,832 7,970,000 862,223 809,498 6,529,587 3,035,403 10,303,829 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 618,834 1,454,649 3,778,781 0 0 0 250,000 0 0 July - Dec 2016 0 0 0 500,000 2,511,894 258,649 0 2,822,581 23,332,500 618,834 1,454,649 4,028,781 3,270,543 500,000 500,000 21,954,000 0 0 0 378,500 0 0 0 598,740 0 20,094 0 0 0 0 10,552 987,802 0 456,296 0 0 0 0 160,282 3,618,499 0 0 0 0 250,000 500,000 0 2,511,894 0 0 154,286 104,363 0 23,332,500 618,834 1,454,649 4,028,781 3,270,543 5,910,753 1,367,932 (12,922,500) 254 (993,378) 7,033,286 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 0 0 0 0 0 0 0 25,818,000 25,996,500 21,947,000 10,553,000 0 0 0 0 0 0 0 0 6,400,000 0 3,045,500 11,679,500 0 0 0 0 76,000 1,020,500 735,000 1,024,500 32,294,000 27,017,000 25,727,500 23,257,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32,294,000 32,115,500 30,945,500 26,702,000 0 0 0 430,000 0 0 0 0 FY 2017 Requested Final 0 0 0 0 1,774,000 9,100,000 0 0 0 0 0 0 0 0 810,000 1,310,000 2,584,000 10,410,000 FY 2017 Requested Final 0 0 0 0 0 0 500,000 500,000 0 22,454,000 393,500 378,500 0 0 Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% (1,453,000) -14% 0 0% 0 0% (11,679,500) -100% 0 0% 285,500 28% (12,847,000) -55% Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% 0 0% 500,000 500000% (4,248,000) -16% (51,500) -12% 0 0% 32,294,000 32,115,500 30,945,500 27,132,000 893,500 23,332,500 (3,799,500) -14% 0 0 32,094,000 0 200,000 0 0 0 0 200,000 31,430,500 0 485,000 0 0 0 0 193,000 30,752,500 0 0 0 0 0 0 0 26,202,000 500,000 0 0 430,000 0 500,000 0 0 0 0 0 393,500 0 500,000 500,000 21,954,000 0 0 0 378,500 0 500,000 500,000 (4,248,000) (500,000) 0 0 (51,500) 0 500000% 500000% -16% -100% 0% 0% -12% 0% 32,294,000 32,115,500 30,945,500 27,132,000 893,500 23,332,500 (3,799,500) -14% (5,098,500) (5,218,000) (3,875,000) (12,922,500) (9,047,500) 233% 0 1,690,500 255 THIS PAGE INTENTIONALLY LEFT BLANK 256 COURT FUND Council Adopted Final Budget 257 COURT Net Change from Previous Budget: (180,000) -24% Significant Changes: • Reduction of 4.5 FTEs due to effect of new legislation regarding photo radar results in $186,000 of salary savings . Capital Items: • No capital was requested this year for this department. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 8.1 12.2 13.1 13.1 8.1 12.5 12.6 11.6 Authorized Filled Transfers: Transfer Court Out Gen. Fund In $23,500 258 FY2017 8.6 Percent of Citywide Expenditure Budget (Excludes Contingency) Court Fund 1% Total Fund Budget Court Fund 800,000 600,000 400,000 200,000 0 Budget Actual 2013 661,350 575,557 2014 556,000 511,485 2015 724,000 619,145 2016 748,500 295,713 Final 568,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures Court Fund 13% 2% Personnel Services Supplies Services 85% 259 Fund Name: Court Fund Number : 14 REVENUES Acct 100 200 250 350 500 550 552 553 554 650 690 700 940 970 Acct Description COURT FINES DEFENSIVE DRIVING REVENUE GRANT REVENUE FORFEITURE REVENUE MISCELLANEOUS REVENUE LOCAL COST WARRANT FEE LOCAL DEFAULT FEE PARKING ORDINANCE JCEF - LOCAL FUND CONFIDENTIAL ADDRESS FND-LOCAL MISCELLANEOUS FEES CASH OVER/SHORT TRANSFER IN FY 2017 Final 195,000 20,000 0 5,000 0 5,000 5,000 115,000 0 0 0 0 0 23,500 TOTAL REVENUES 368,500 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 110 111 117 120 130 131 132 140 141 142 198 199 230 232 237 249 254 311 313 319 338 339 345 350 351 360 361 362 370 371 377 Actual For the Fiscal Year ending June 30, 2013 2014 2015 182,588 186,069 195,324 18,665 21,925 21,860 0 0 0 4,630 3,194 4,150 10,660 0 0 8,466 3,669 4,822 8,276 6,778 5,694 119,369 173,514 103,217 14 0 1 390 364 318 109 122 76 3,365 3,185 2,808 (48) (151) (97) 227,850 375,000 219,000 584,336 773,669 July - Dec 2016 93,303 11,880 0 790 0 1,361 1,332 57,010 0 295 59 2,576 1 163,752 557,173 332,359 Actual For the Fiscal Year ending June 30, 2013 2014 2015 513,822 478,513 545,131 4,734 17,380 13,225 57,000 15,593 60,790 0 0 0 0 0 0 0 0 0 0 0 0 July - Dec 2016 257,026 5,513 33,174 0 0 0 0 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 485,000 13,000 70,500 0 0 0 0 TOTAL 568,500 575,557 511,485 619,145 295,713 468,000 3,000 0 66,000 30,000 7,000 45,000 2,000 4,000 8,000 0 (148,000) 5,000 5,000 1,000 1,500 500 0 3,000 5,500 0 1,000 42,500 4,000 5,000 5,500 0 3,000 500 500 0 375,304 9,782 679 54,991 22,859 5,372 42,305 784 1,889 40 (183) 0 2,150 0 0 2,584 0 4,636 0 9,472 5,376 0 29,046 430 375 3,803 0 3,412 370 81 0 601,629 2,659 807 72,272 36,367 8,505 59,537 1,995 4,741 0 0 (310,000) 1,786 0 0 15,593 0 0 0 9,180 0 0 0 381 611 1,664 0 3,757 0 0 0 573,363 1,359 173 71,012 34,520 8,073 62,036 1,815 2,779 0 0 (210,000) 4,265 5,256 2,888 305 511 2,576 2,212 730 0 25 41,376 2,564 2,685 2,735 0 3,184 295 284 2,124 268,914 341 428 43,240 16,072 3,759 28,773 303 197 0 0 (105,000) 2,730 1,966 0 670 147 6,100 1,002 1,290 0 116 19,060 1,618 0 1,572 0 1,795 165 94 361 568,500 575,557 511,485 619,145 295,713 8,779 262,184 (61,973) 36,646 EXPENDITURES SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKER'S COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKER'S COMP REIMBURSEMENTS LABOR DISTRIBUTION OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPL COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE CONTRACTED SERVICES INTERPRETER ARMORED CAR SERVICES JURY POLL EXPENSES SECURITY SERVICES TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COSTS PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES SUBSCRIPTIONS MISCELLANEOUS EXPENSES TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 260 (200,000) Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 250,000 145,000 145,000 180,000 120,000 15,000 15,000 15,000 26,000 0 0 0 0 5,000 5,000 5,000 0 0 0 0 7,500 5,000 5,000 5,000 5,000 5,000 5,000 5,000 25,000 75,000 180,000 90,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 227,850 375,000 219,000 327,500 661,350 625,000 574,000 627,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 610,000 528,000 644,000 671,000 4,000 4,000 5,000 7,000 47,350 24,000 75,000 70,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 2017 Requested Final 180,000 195,000 20,000 20,000 0 0 5,000 5,000 0 0 5,000 5,000 5,000 5,000 100,000 115,000 0 0 0 0 0 0 0 0 0 0 0 23,500 315,000 368,500 FY 2017 Requested Final 569,000 485,000 7,000 13,000 71,000 70,500 0 0 0 0 0 0 0 0 Change FY 2016 to FY2017 Dollar Percent 15,000 8% 5,000 33% 0 0% 0 0% 0 0% 0 0% 0 0% 25,000 28% 0 0% 0 0% 0 0% 0 0% 0 0% (304,000) -93% (259,000) -41% Change FY 2016 to FY2017 Dollar Percent (186,000) -28% 6,000 86% 0 0% 0 0% 0 0% 0 0% 0 0% 661,350 556,000 724,000 748,500 647,000 568,500 (180,000) -24% 440,649 5,000 0 77,457 26,810 6,389 47,950 934 1,344 3,467 0 0 4,000 0 0 0 0 5,000 0 10,000 4,250 1,000 14,000 1,500 1,500 5,000 1,000 3,000 500 600 0 591,896 24,000 0 95,117 36,116 8,582 66,265 1,352 4,393 10,279 0 (310,000) 4,000 0 0 0 0 0 0 10,000 0 1,000 0 1,500 1,500 5,000 1,000 3,000 500 500 0 626,000 12,000 0 83,000 39,000 10,000 66,000 2,000 5,000 11,000 0 (210,000) 5,000 0 0 0 0 0 0 10,000 0 1,000 49,000 2,000 2,500 5,500 1,000 3,000 500 500 0 627,000 12,000 0 107,000 40,000 10,000 67,000 2,000 6,000 10,000 0 (210,000) 5,000 0 1,000 500 500 0 2,000 5,500 0 1,000 42,500 4,000 5,000 5,500 1,000 3,000 500 500 0 467,864 12,000 0 65,279 29,752 6,958 44,231 1,327 3,101 7,489 0 (69,000) 5,000 0 1,000 500 500 0 3,000 4,000 0 1,000 42,500 5,000 6,500 4,000 1,000 3,000 500 500 0 468,000 3,000 0 66,000 30,000 7,000 45,000 2,000 4,000 8,000 0 (148,000) 5,000 5,000 1,000 1,500 500 0 3,000 5,500 0 1,000 42,500 4,000 5,000 5,500 0 3,000 500 500 0 (159,000) (9,000) 0 (41,000) (10,000) (3,000) (22,000) 0 (2,000) (2,000) 0 62,000 0 5,000 0 1,000 0 0 1,000 0 0 0 0 0 0 0 (1,000) 0 0 0 0 -25% -75% 0% -38% -25% -30% -33% 0% -33% -20% 0% -30% 0% 5000% 0% 200% 0% 0% 50% 0% 0% 0% 0% 0% 0% 0% -100% 0% 0% 0% 0% 661,350 556,000 724,000 748,500 647,000 568,500 (180,000) -24% (332,000) 261 (200,000) (79,000) 65% 0 69,000 (150,000) (121,000) THIS PAGE INTENTIONALLY LEFT BLANK 262 COURT ENHANCEMENT FUND Council Adopted Final Budget 263 COURT ENHANCEMENT FUND Net Change from Previous Budget: (604,500) -43% Significant Changes: • Reduction in labor distribution as well as reduction of $580,500 in Court Technology Account Expense due to effect of new legislation regarding photo radar. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 3 0 0 0 3 0 0 0 264 FY2017 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Court Enhancement Fund <1% Total Fund Budget Court Enhancement Fund 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 Budget Actual 2013 581,500 229,715 2014 639,500 323,706 2015 1,360,000 285,235 2016 1,394,500 343,186 Final 790,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures Court Enhancement Fund 0% 13% 0% 3% Personnel Services Services Special Projects 84% 265 Fund Name: Court Enhancement Fund Fund Number : 15 REVENUES Acct 627 628 629 750 842 FY 2017 Final 10,000 10,000 120,000 0 0 Acct Description COURT TIME PMT REVENUE COURT FTG FEE REVENUE COURT TECH ACCT REVENUE UNCLASSIFIED REVENUES INTEREST REVENUE TOTAL REVENUES 140,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 110 111 117 120 130 131 132 134 140 141 142 199 232 237 248 261 311 313 338 345 361 372 377 419 420 617 634 658 661 Actual For the Fiscal Year ending June 30, 2013 2014 2015 31,630 39,015 26,598 17,838 29,147 29,720 466,581 399,858 326,971 0 0 0 716 910 511 516,765 468,931 July - Dec 2016 13,660 12,924 194,357 0 328 383,799 221,269 Actual For the Fiscal Year ending June 30, 2013 2014 2015 141,528 209,660 91,480 0 16,879 36,533 0 47,965 58,579 29,523 35,218 175 58,664 13,984 98,468 0 0 0 0 0 0 July - Dec 2016 55,704 5,335 11,717 1,248 269,182 0 0 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 98,000 0 25,500 666,500 0 0 0 TOTAL 790,000 229,715 323,706 285,235 343,186 0 0 0 0 0 0 0 0 0 0 0 98,000 0 0 0 0 0 18,500 7,000 0 0 0 0 666,500 0 0 0 0 0 63,890 1,540 2,970 286 4,236 991 6,711 0 371 1,063 4 59,465 0 0 0 0 0 0 0 0 0 0 0 24,165 5,358 0 0 0 58,664 0 0 0 0 0 0 0 0 0 0 0 209,660 0 16,879 0 0 0 0 5,703 42,262 0 0 0 35,218 0 7,558 6,426 0 0 0 0 0 0 0 0 0 0 0 0 0 91,480 58 10,994 24,914 567 20,960 18,594 6,213 0 122 0 12,690 175 0 0 0 98,468 0 0 0 0 0 0 0 0 0 0 0 0 55,704 0 5,335 0 0 0 8,500 3,217 0 0 0 0 1,248 0 18,788 0 250,394 0 790,000 229,715 323,706 285,235 343,186 (650,000) 287,050 145,225 98,564 (121,916) EXPENDITURES SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION DEFERRED COMPENSATION COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION COMPUTER/PRINTER SUPPLIES EQUIPMENT PURCHASE SOFTWARE PURCHASE EQUIPMENT MAINTENANCE CONTRACT PROFESSIONAL SERVICES CONTRACTED SERVICES ARMORED CAR SERVICES SECURITY SERVICES PUBLISHING/ADVERTISEMENT COST BANK CHARGES MISCELLEANOUS EXPENSES COURT TECHNOLOGY ACCT EXPENSE TIME PMT ACCT EXPENSES CAPITAL EQUIPMENT PURCHASE SOFTWARE PURCHASE SITE IMPROVEMENTS BUILDING/DATA INFRAS. IMPROV. TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 266 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 10,000 25,000 40,000 25,000 10,000 15,000 25,000 30,000 150,000 400,000 330,000 275,000 0 0 0 0 1,500 0 0 0 171,500 440,000 395,000 330,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 199,500 225,000 85,500 135,500 0 0 0 0 2,000 34,500 12,000 12,000 380,000 380,000 1,262,500 1,247,000 0 0 0 0 0 0 0 0 0 0 0 0 FY 2017 Requested Final 25,000 10,000 25,000 10,000 325,000 120,000 0 0 0 0 375,000 140,000 FY 2017 Requested Final 86,500 98,000 0 0 14,000 25,500 0 666,500 0 0 0 0 0 0 Change FY 2016 to FY2017 Dollar Percent (15,000) -60% (20,000) -67% (155,000) -56% 0 0% 0 0% (190,000) -58% Change FY 2016 to FY2017 Dollar Percent (37,500) -28% 0 0% 13,500 113% (580,500) -47% 0 0% 0 0% 0 0% 581,500 639,500 1,360,000 1,394,500 100,500 790,000 (604,500) -43% 98,634 5,000 0 22,302 6,115 1,430 10,998 0 209 336 976 53,500 0 0 0 0 0 0 0 0 0 2,000 0 380,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 225,000 0 0 0 0 0 0 4,500 28,000 0 2,000 0 380,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 85,500 0 0 0 0 0 0 5,000 0 0 7,000 0 1,262,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 135,500 0 0 0 0 0 0 5,000 0 0 7,000 0 1,247,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 86,500 0 0 0 0 0 0 7,000 0 0 7,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 98,000 0 0 0 0 0 18,500 7,000 0 0 0 0 666,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (37,500) 0 0 0 0 0 18,500 2,000 0 0 (7,000) 0 (580,500) 0 0 0 0 0 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -28% 0% 0% 0% 0% 0% 18500% 40% 0% 0% -100% 0% -47% 0% 0% 0% 0% 0% 581,500 639,500 1,360,000 1,394,500 100,500 790,000 (604,500) -43% (410,000) (199,500) (1,064,500) 274,500 (650,000) 414,500 -39% (965,000) 267 THIS PAGE INTENTIONALLY LEFT BLANK 268 PHOTO ENFORCEMENT FUND Council Adopted Final Budget 269 PHOTO ENFORCEMENT Net Change from Previous Budget: (1,096,000) -45% Significant Changes: • Due to effect of new legislation regarding photo radar the following costs have decreased: o Labor distribution for Court and Police personnel decreased by $184,500. o Photo Enforcement Services contract decreased by $559,500. o Transfers out to Public Safety and Northern Parkway project reduced by $356,000. Capital Items: • No capital was requested this year for this department. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 4 0 0 0 4 0 0 0 Authorized Filled Transfers: Transfer Out Gen. Fund Capital St. 416,500 416,500 In Photo Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* * Based on prior year's fund balance. 270 FY2017 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Photo Enforcement Fund 1% Total Fund Budget Photo Enforcement Fund 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2013 2,100,000 1,221,745 2014 4,220,000 1,940,844 2015 3,715,000 2,340,349 2016 2,414,000 1,610,917 Final 1,318,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures Photo Enforcement Fund 0% 14% Personnel Services Services 86% 271 Fund Name: Photo Enforcement Fund Number : 16 REVENUES FY 2017 Final 300,000 35,000 150,000 Acct Acct Description 105 PHOTO RADAR FINE 111 PROCESS SERVER - REDFLEX 200 DEFENSIVE DRIVING REVENUE TOTAL REVENUES 485,000 SUMMARY OF EXPENDITURES Dept Category 100 200 300 400 600 700 900 430 430 430 430 430 430 430 430 430 430 430 430 430 430 110 111 117 120 130 131 132 140 141 142 199 230 372 377 551 551 551 551 551 551 551 551 551 551 551 551 551 551 551 110 111 117 120 130 131 132 140 141 142 199 237 354 920 950 Actual For the Fiscal Year ending June 30, 2013 2014 2015 1,490,323 1,278,150 1,004,789 142,721 129,015 99,647 1,060,775 731,245 598,650 2,693,819 2,138,410 July - Dec 2016 611,015 55,851 456,720 1,703,086 1,123,586 Actual For the Fiscal Year ending June 30, 2013 2014 2015 165,527 238,401 278,739 0 0 1,021 1,056,218 712,443 590,589 0 0 0 0 0 0 0 0 0 0 990,000 1,470,000 July - Dec 2016 91,151 420 330,345 0 0 0 1,189,000 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 68,500 0 416,500 0 0 0 833,000 TOTAL 1,318,000 1,221,745 1,940,844 2,340,349 1,610,917 EXPENDITURES SALARIES AND WAGES OVERTIME COMP TIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION OFFICE SUPPLIES BANK CHARGES MISCELLANEOUS EXPENSE TOTAL COURT 0 0 0 0 0 0 0 0 0 0 50,000 0 18,000 6,000 74,000 39,109 4,939 222 2,552 2,698 631 4,938 65 468 4 0 0 64,836 60 120,522 0 0 0 0 0 0 0 0 0 0 138,500 0 42,919 0 181,419 0 0 0 0 0 0 0 0 0 0 165,826 0 29,745 0 195,571 0 0 0 0 0 0 0 0 0 0 64,002 0 8,177 0 72,179 SALARIES AND WAGES OVERTIME COMP TIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT RESERVE AZ JOB TRAINING TAX LABOR DISTRIBUTION EQUIPMENT/FURNITURE PURCHASE PHOTO ENFORCEMENT SERVICES RESERVE TRANSFER OUT TOTAL POLICE 0 0 0 0 0 0 0 0 0 0 18,500 0 392,500 0 833,000 1,244,000 81,953 399 55 13,855 4,895 1,145 6,920 180 491 7 0 0 991,322 0 0 1,101,223 0 0 0 0 0 0 0 0 0 0 99,901 0 669,524 0 990,000 1,759,425 0 0 0 0 0 0 0 0 0 0 112,913 1,021 560,844 0 1,470,000 2,144,778 0 0 0 0 0 0 0 0 0 0 27,149 420 322,168 0 1,189,000 1,538,737 TOTAL EXPENDITURES 1,318,000 1,221,745 1,940,844 2,340,349 1,610,917 1,472,073 197,566 NET REVENUE OVER EXPENDITURES (833,000) 272 (637,263) (487,331) Budget For the Fiscal Year ending June 30, 2013 2014 2015 1,000,000 1,270,000 1,000,000 100,000 130,000 130,000 900,000 1,070,000 650,000 2016 900,000 125,000 500,000 2,000,000 1,525,000 2013 230,000 2,250 1,340,000 0 0 0 527,750 2,470,000 1,780,000 Budget For the Fiscal Year ending June 30, 2014 2015 263,500 303,000 0 0 1,520,000 1,520,000 0 0 0 0 0 0 2,436,500 1,892,000 2016 253,000 0 972,000 0 0 0 1,189,000 FY 2017 Requested Final 1,000,000 300,000 100,000 35,000 700,000 150,000 1,800,000 485,000 FY 2017 Requested Final 162,000 68,500 0 0 738,000 416,500 0 0 0 0 0 0 833,000 833,000 Change FY 2016 to FY2017 Dollar Percent (600,000) -67% (90,000) -72% (350,000) -70% (1,040,000) -68% Change FY 2016 to FY2017 Dollar Percent (184,500) -73% 0 0% (555,500) -57% 0 0% 0 0% 0 0% (356,000) -30% 2,100,000 4,220,000 3,715,000 2,414,000 1,733,000 1,318,000 (1,096,000) -45% 72,110 0 0 22,230 4,471 1,046 8,040 153 224 725 0 2,250 40,000 0 151,249 0 0 0 0 0 0 0 0 0 0 138,500 0 20,000 0 158,500 0 0 0 0 0 0 0 0 0 0 178,000 0 20,000 0 198,000 0 0 0 0 0 0 0 0 0 0 128,000 0 20,000 0 148,000 0 0 0 0 0 0 0 0 0 0 36,000 0 17,000 0 53,000 0 0 0 0 0 0 0 0 0 0 50,000 0 18,000 6,000 74,000 0 0 0 0 0 0 0 0 0 0 (78,000) 0 (2,000) 6,000 (74,000) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -61% 0% -10% 6000% -50% 93,350 0 0 11,208 5,788 1,354 5,441 198 448 3,214 0 0 1,300,000 527,750 0 1,948,751 0 0 0 0 0 0 0 0 0 0 125,000 0 1,500,000 1,446,500 990,000 4,061,500 0 0 0 0 0 0 0 0 0 0 125,000 0 1,500,000 422,000 1,470,000 3,517,000 0 0 0 0 0 0 0 0 0 0 125,000 0 952,000 0 1,189,000 2,266,000 0 0 0 0 0 0 0 0 0 0 126,000 0 721,000 0 833,000 1,680,000 0 0 0 0 0 0 0 0 0 0 18,500 0 392,500 0 833,000 1,244,000 0 0 0 0 0 0 0 0 0 0 (106,500) 0 (559,500) 0 (356,000) (1,022,000) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -85% 0% -59% 0% -30% -45% 2,100,000 4,220,000 3,715,000 2,414,000 1,733,000 1,318,000 (1,096,000) -45% (1,750,000) (1,935,000) (100,000) (889,000) 67,000 273 (833,000) 56,000 -6% THIS PAGE INTENTIONALLY LEFT BLANK 274 POLICE TOWING FUND Council Adopted Final Budget 275 POLICE TOWING Net Change from Previous Budget: 41,000 23% Significant Changes: • All available and unallocated funds have been budgeted in Operating Materials and Supplies. • Increased personnel and related costs from .5 FTE to .75 FTE adding $17,500 to labor distribution account. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 276 FY2017 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Police Towing Fund >1% Total Fund Budget Police Towing Fund 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2013 100,000 24,744 2014 27,000 21,878 2015 120,000 23,008 2016 180,000 9,981 Final 221,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures Police Towing Fund 26% Personnel Services 74% Supplies 277 Fund Name: Police Towing Fund Number : 28 REVENUES Dept 360 FY 2017 Final 71,000 Acct Acct Description 563 IMPOUND REVENUE (28-3511) TOTAL REVENUES 71,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 551 551 Actual For the Fiscal Year ending June 30, 2013 2014 2015 55,800 64,020 78,600 0 64,020 July - Dec 2016 39,150 78,600 39,150 Actual For the Fiscal Year ending June 30, 2013 2014 2015 24,744 21,878 23,008 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 July - Dec 2016 5,887 4,094 0 0 0 0 0 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 56,500 164,500 0 0 0 0 0 TOTAL 221,000 24,744 21,878 23,008 9,981 56,500 164,500 24,744 0 21,878 0 23,008 0 5,887 4,094 221,000 24,744 21,878 23,008 9,981 (150,000) (24,744) 42,142 55,592 29,169 EXPENDITURES 199 LABOR DISTRIBUTION 249 OPERATING MATERIALS AND SUPPLIES TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 278 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 100,000 60,000 60,000 70,000 100,000 60,000 60,000 70,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 100,000 27,000 27,000 39,000 0 0 93,000 141,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 2017 Requested Final 71,000 71,000 71,000 71,000 FY 2017 Requested Final 107,000 56,500 74,000 164,500 0 0 0 0 0 0 0 0 0 0 Change FY 2016 to FY2017 Dollar Percent 1,000 1% 1,000 1% Change FY 2016 to FY2017 Dollar Percent 17,500 23,500 0 0 0 0 0 0 0 0 0 0 0 0 100,000 27,000 120,000 180,000 181,000 221,000 41,000 23% 100,000 0 27,000 0 27,000 93,000 39,000 141,000 107,000 74,000 56,500 164,500 17,500 23,500 45% 17% 100,000 27,000 120,000 180,000 181,000 221,000 41,000 23% 0 33,000 (60,000) (110,000) (110,000) (150,000) (40,000) 36% 279 THIS PAGE INTENTIONALLY LEFT BLANK 280 SPECIAL PROJECTS FUND Council Adopted Final Budget 281 SPECIAL PROJECTS Net Change from Previous Budget: 183,000 2% Significant Changes: • There were no significant changes to operations. Capital Items: Capital Type: Capital Outlay Description & Justification: Improvement CITY HALL MEMORIAL Funding to support the Veterans' Memorial Plaza Project. Fully grant funded and includes construction and administrative costs. MAG/CCTV MAG closeout funds received for the Design to install fiber, CCTV cameras and interconnect six traffic signals along El Mirage and Thunderbird Roads. Improvement New/Repl. Amount N $72,000 N $84,500 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 282 FY2017 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Special Projects Fund >1% Total Fund Budget Special Projects Fund 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 Budget Actual 2013 69,500 728 2014 10,468,500 423,028 2015 10,222,500 605,200 2016 10,338,500 125,242 Final 10,521,500 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures Special Projects Fund 2% 1% 2% Personnel Services Special Projects Capital Outlay/Projects Contingency 95% 283 Fund Name: Special Projects Fund Number : 73 REVENUES Acct 101 102 108 120 135 136 415 420 443 460 461 470 473 483 552 573 970 Acct Description FIRE DEPARTMENT DONATIONS POLICE DONATIONS DYSART RESOURCE OFFICER GRA DPS - GITEM GRANT STATE GRANTS FEDERAL GRANTS DONATIONS - MAYOR AND COUNCIL YMCA DONATIONS OFFICER SAFETY EQIPMENT FIRE DONATIONS K-9 DONATIONS GRANT REVENUE PARKS & REC DONATIONS FM GLOBAL FOUNDATION GRANT MISC GRANT/DONATIONS POLICE AUCTION PROCEEDS TRANSFER IN TOTAL REVENUES FY 2017 Final 0 0 0 0 0 449,500 0 0 0 0 0 10,000,000 0 0 0 0 0 10,449,500 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Transfer Out FY 2017 Final 222,000 0 0 143,000 156,500 0 10,000,000 TOTAL 10,521,500 284 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 0 0 2,746 0 58,651 62,931 0 93,321 71,707 0 154,339 38,000 0 26,428 285,339 0 0 0 0 0 0 0 63,869 52,460 0 0 8,945 1,800 1,700 3,420 0 49,714 19,723 0 100 0 0 0 0 0 0 0 0 3,300 0 0 120,060 2,962 1,800 548,233 230,422 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 219,561 273,470 0 103,552 123,098 0 17,033 10,442 728 3,100 18,073 0 79,782 180,117 0 0 0 0 0 0 July - Dec 2016 108,136 7,550 9,556 0 0 0 0 728 571,482 July - Dec 2016 0 0 30,780 38,450 22,137 32,489 0 0 31,253 0 30 75,282 0 0 0 0 0 423,028 605,200 125,242 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 5,000 5,000 0 0 6,000 5,000 0 4,000 0 50,000 50,000 56,000 0 60,000 60,000 45,000 0 0 5,000 77,500 0 0 9,000 136,000 50,000 20,000 0 0 0 0 0 0 0 0 5,000 20,000 0 0 0 0 0 0 5,000 0 0 9,793,000 10,000,000 10,000,000 0 0 0 0 0 0 0 0 0 200,000 162,000 0 0 0 0 0 0 0 0 0 61,000 10,133,000 10,296,000 10,338,500 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 110,000 261,000 257,500 0 0 15,000 61,000 0 0 0 4,000 69,500 30,000 30,000 0 0 26,000 20,000 16,000 0 0 0 0 0 10,302,500 9,896,500 10,000,000 69,500 10,468,500 10,222,500 10,338,500 FY 2017 Requested Final 0 0 0 0 0 0 0 0 0 0 405,500 449,500 0 0 0 0 0 0 0 0 0 0 10,000,000 10,000,000 0 0 0 0 0 0 0 0 0 0 10,405,500 10,449,500 FY 2017 Requested Final 178,000 222,000 0 0 0 0 143,000 143,000 156,500 156,500 0 0 10,000,000 10,000,000 10,477,500 285 10,521,500 Change FY 2016 to FY2017 Dollar Percent 0 0% (4,000) -100% (56,000) -100% (45,000) -100% (77,500) -100% 313,500 231% 0 0% 0 0% (20,000) -100% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 111,000 1% Change FY 2016 to FY2017 Dollar Percent (35,500) -14% (61,000) -100% (4,000) -100% 143,000 143000% 140,500 878% 0 0% 0 0% 183,000 2% Actual For the Fiscal Year ending June 30, 2013 2014 2015 DETAIL 199 410 461 477 478 449 650 658 661 911 921 199 216 232 233 237 248 249 253 349 350 351 360 410 477 617 650 659 EXPENDITURES DEPARTMENT 400 LABOR DISTRIBUTION SPECIAL EVENTS K-9 EXPENSE POLICE DONATION EXPENSES COMMUNITY GARDEN DONATION EXP FIRE DEPARTMENT DONATIONS VEHICLE PURCHASE SITE IMPROVEMENTS BUILDING/DATA INFRAS. IMPROV. POLICE GRANT EXPENSE OTHER GRANTS/DONATIONS DEPARTMENT 551 LABOR DISTRIBUTION K-9 EXPENSE COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT PURCHASE SOFTWARE PURCHASE OPERATING MATERIALS & SUPPLIES VEHICLE MAINTENANCE/REPAIRS OTHER OUTSIDE SERVICES TRAVEL AND PER DIEM CONFERENCE,SEMINARS & TRAINING PRINTING COST SPECIAL EVENTS POLICE DONATION EXPENSES CAPITAL EQUIPMENT PURCHASE VEHICLE PURCHASE EQUIPMENT/SOFTWARE 0 0 0 0 0 0 0 72,000 84,500 0 10,000,000 0 0 728 0 0 0 0 0 0 0 0 0 0 0 0 2,800 0 0 0 0 0 0 0 0 0 0 16,077 0 161,172 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 222,000 0 0 0 0 0 0 0 0 0 0 0 0 143,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 219,561 2,725 4,932 400 92,113 0 881 2,500 0 4,111 11,689 1,233 300 0 6,092 44,362 3,300 273,470 2,007 7,174 1,000 95,699 5,890 4,196 0 331 5,130 4,664 317 1,996 0 10,000 0 0 108,136 907 0 0 6,341 0 302 0 8,252 954 350 0 0 0 0 0 0 0 0 0 0 0 26,028 7,132 8,945 0 0 10,521,500 728 423,028 605,200 125,242 1,072 148,454 (56,967) 105,180 DEPARTMENT 561 212 MEDICAL EQUIPMENT/SUPPLIES 617 EQUIPMENT PURCHASE TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES July - Dec 2016 (72,000) 286 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 Change FY 2016 to FY2017 Dollar Percent FY 2017 Requested Final 0 50,000 0 10,000 0 9,500 0 0 0 0 0 110,000 20,000 0 5,000 0 5,000 0 0 0 200,000 10,102,500 0 20,000 0 5,000 0 5,000 0 0 0 0 9,896,500 0 0 0 0 0 0 0 0 0 0 10,000,000 0 0 0 0 0 0 0 72,000 84,500 0 10,000,000 0 0 0 0 0 0 0 72,000 84,500 0 10,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 261,000 5,000 0 10,000 0 0 0 0 0 0 0 0 0 0 0 11,000 0 257,500 0 27,000 0 8,500 0 5,000 20,500 0 0 0 4,000 0 0 16,000 0 0 178,000 0 0 0 0 0 0 0 0 0 0 0 0 143,000 0 0 0 222,000 0 0 0 0 0 0 0 0 0 0 0 0 143,000 0 0 0 0 0 0 26,000 0 9,000 0 0 0 0 0 0 0 0 0% 0% 69,500 10,468,500 10,222,500 10,338,500 10,477,500 10,521,500 183,000 2% 73,500 0 (8,500) (335,500) (72,000) 287 (72,000) 0 0 0 0 0 0 0 72,000 84,500 0 0 0% 0% 0% 0% 0% 0% 0% 72000% 84500% 0% 0% (35,500) 0 (27,000) 0 (8,500) 0 (5,000) (20,500) 0 0 0 (4,000) 0 143,000 (16,000) 0 0 -14% 0% -100% 0% -100% 0% -100% -100% 0% 0% 0% -100% 0% 143000% -100% 0% 0% (72,000) -72000% THIS PAGE INTENTIONALLY LEFT BLANK 288 DEBT SERVICE FUND Council Adopted Final Budget 289 DEBT SERVICE Net Change from Previous Budget: (11,500) -1% Significant Changes: • There were no significant changes. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2013 FY2014 FY2015 FY2016 0 0 0 0 0 0 0 0 290 FY2017 0 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Debt Service Fund 2% Total Fund Budget Debt Service Fund 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2013 6,409,000 5,759,349 2014 2,123,500 2,108,141 2015 2,123,500 2,111,733 2016 2,221,500 567,438 Final 2,210,000 Current year actual data = 6 months (July through December) FY 2017 Budgeted Expenditures Debt Service Fund 100% Debt Service/Fees 291 Fund Name: Debt Service Fund Number : 41 REVENUES Acct 150 151 550 842 250 755 970 FY 2017 Final 2,030,000 0 0 0 0 0 100,000 Actual For the Fiscal Year ending June 30, 2013 2014 2015 1,956,557 1,950,959 1,908,584 0 0 0 0 0 0 660 253 362 4,169,326 0 0 0 5,786 1,154 175,000 100,000 100,000 2,130,000 6,301,542 2,010,100 1,094,851 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2017 Final 0 0 0 0 0 2,210,000 0 Actual For the Fiscal Year ending June 30, 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,105,363 2,108,141 2,111,733 3,653,986 0 0 July - Dec 2016 0 0 0 0 0 567,438 0 TOTAL 2,210,000 5,759,349 2,108,141 2,111,733 567,438 0 156,500 280,000 34,500 55,000 415,000 337,000 585,000 325,000 22,000 0 0 28,937 10,125 225,000 41,913 45,000 360,000 392,938 672,869 295,000 33,582 290,000 3,363,986 0 0 0 40,113 50,000 370,000 381,238 715,031 550,000 1,760 0 0 0 0 0 38,112 50,000 385,000 368,280 698,531 570,000 1,810 0 0 30,772 0 0 18,056 0 0 176,444 340,716 0 1,450 0 0 2,210,000 5,759,349 2,108,141 2,111,733 567,438 Acct Description SECONDARY PROPERTY TAX YMCA DEBT SVC REVENUE REIMBURSEMENTS INTEREST REVENUE OTHER FINANCING SOURCES RECOVERY FROM PRIOR YEAR TRANSFER IN TOTAL REVENUES SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 730 750 751 752 753 754 755 756 757 773 950 990 EXPENDITURES COST OF ISSUANCE GADA-SERIES 2004 -INTEREST GADA - SERIES 2004 - PRINC GADA - SERIES 2007-INTERES GADA - SERIES 2007- PRINCI GADA - SERIES 2009 - PRINC GADA SERIES - 2009 - INTER GADA - SERIES 2012- INTEREST GADA - SERIES 2012 - PRINCIPAL TRUST/AGENCY FEES TRANSFER OUT OTHER FINANCING USES TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES (80,000) 292 542,194 2,056,998 (51,144) (101,633) July - Dec 2016 1,044,530 0 0 323 0 0 49,998 527,414 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 1,960,000 1,960,000 1,960,000 2,030,000 0 0 0 0 0 0 0 0 0 0 0 0 4,169,000 0 0 0 0 0 0 0 175,000 100,000 100,000 100,000 6,304,000 2,060,000 2,060,000 2,130,000 Budget For the Fiscal Year ending June 30, 2013 2014 2015 2016 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,269,000 2,123,500 2,123,500 2,221,500 4,140,000 0 0 0 FY 2017 Requested Final 2,030,000 2,030,000 0 0 0 0 0 0 0 0 0 0 100,000 100,000 2,130,000 2,130,000 FY 2017 Requested Final 0 0 0 0 0 0 0 0 0 0 2,210,000 2,210,000 0 0 Change FY 2016 to FY2017 Dollar Percent 0 0 0 0 0 0 0 0 0% 0% 0% 0% 0% 0% 0% 0% Change FY 2016 to FY2017 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% (11,500) -1% 0 0% 6,409,000 2,123,500 2,123,500 2,221,500 2,210,000 2,210,000 (11,500) -1% 29,000 155,000 225,000 42,000 45,000 360,000 394,000 600,000 400,000 19,000 776,000 3,364,000 0 102,000 255,000 40,500 50,000 370,000 381,500 612,500 295,000 17,000 0 0 0 95,500 265,000 38,500 50,000 385,000 368,500 603,500 305,000 12,500 0 0 91,500 95,500 265,000 38,500 50,000 385,000 368,500 603,500 305,000 19,000 0 0 0 156,500 280,000 34,500 55,000 415,000 337,000 585,000 325,000 22,000 0 0 0 156,500 280,000 34,500 55,000 415,000 337,000 585,000 325,000 22,000 0 0 (91,500) 61,000 15,000 (4,000) 5,000 30,000 (31,500) (18,500) 20,000 3,000 0 0 -100% 64% 6% -10% 10% 8% -9% -3% 7% 16% 0% 0% 6,409,000 2,123,500 2,123,500 2,221,500 2,210,000 2,210,000 (11,500) -1% 11,500 -13% (105,000) (63,500) (63,500) (91,500) (80,000) 293 (80,000) THIS PAGE INTENTIONALLY LEFT BLANK 294 CAPITAL & CAPITAL PROJECTS Council Adopted Final Budget 295 FY 2017 CAPITAL BY DOCUMENT SOURCE: (NOT) IN CAPITAL IMPROVEMENT PLAN OR CARRYFORWARD PROJECT Fund GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND HURF LTAF WATER WATER WATER SEWER SEWER SEWER SEWER STREETS SPEC. PROJ. SPEC. PROJ. Source NEW PROJECTS GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES HURF REVENUES GRANTS WATER REVENUES WATER REVENUES WATER REVENUES SEWER REVENUES SEWER REVENUES SEWER REVENUES SEWER REVENUES GENERAL REVENUES GRANTS GRANTS Project Description Amount PLOTTER/SCANNER POLICE REPLACEMENT VEHICLES POLICE RADIO REPLACEMENT POLICE POLE CAMERA POLICE SPILLMAN HR MODULE FIRE PORTABLE RADIOS FIRE REPLACEMENT VEHICLES DESIGN/INSTALL FIBER OPTIC - EL MIRAGE ROAD FIREWALL REPLACEMENT TECHNOLOGY REFRESH SKATE PLAZA ADDITION RELOCATE COMMUNITY GARDEN DISPATCH RELOCATION WINDY CITY DOGS BUILDING IMPROVEMENTS PAVEMENT MANAGEMENT PROGRAM BUS PULLOUT TECHNOLOGY REFRESH WATERLINE EASEMENT ACCESS - PALM AND ALTO WELL SITE BUILDING REPAIRS VACTOR TRUCK REPAIR REPLACE PUMPS AND MOTORS WW RECLAMATION FACILITY LAB IMPROVEMENTS REUSE STATION IMPROVEMENT PROJECT DYSART RD DESIGN CITY HALL MEMORIAL MAG/CCTV TOTAL GEN. FUND HURF WATER SEWER SEWER WATER STREETS WATER WATER SEWER STREETS SPEC. PROJ. WATER SEWER CARRYFORWARD PROJECTS GENERAL REVENUES HURF REVENUES BONDS BONDS/SEWER REVENUES SEWER REVENUES BONDS BONDS BONDS WATER REVENUES SEWER REVENUES GENERAL REVENUES GRANTS FUND BALANCE FUND BALANCE 33,000 200,000 28,000 8,000 7,000 16,000 48,000 100,000 13,000 33,000 20,000 115,000 267,000 14,500 850,000 170,000 7,000 500,000 20,000 50,000 125,000 32,000 60,000 500,000 72,000 84,500 3,373,000 CITY HALL PAVEMENT MANAGEMENT PROGRAM WATERLINE - EL MIRAGE RD TO DYSART RD SEWER LINE - EL MIRAGE RD TO DYSART RD FIRE AND SMOKE ALARM SYSTEM INSTALLMENT WATER LINE IMPROVEMENTS EL MIRAGE ROAD IMPROVEMENTS 6,895,000 505,000 900,000 900,000 300,000 755,000 21,954,000 TOTAL CARRYFORWARD PROJECTS 32,209,000 TOTAL TOTAL CAPITAL IMPROVEMENTS 35,582,000 METER REPLACEMENT PROGRAM WATER EMERGENCY OPERATIONS PLAN (EOP) WW EMERGENCY OPERATIONS PLAN (EOP) NORTHERN PARKWAY OTHER GRANTS/DONATIONS DEPRECIATION EXPENSE DEPRECIATION EXPENSE TOTAL MAJOR PROJECTS 430,000 20,000 20,000 500,000 10,000,000 1,550,000 960,000 13,480,000 49,062,000 48,092,000 296 source fb fb bonds bonds fb bonds fb & grants bonds as of february report expense 10-690-668 21-400-666 53-408-673 54-408-674 54-408-671 53-408-673 56-400-669 53-403-220 FY 2017 CAPITAL BY FUND AND REVENUE SOURCE General Fund 10 10-540-617 10-551-650 10-551-617 10-551-617 10-551-659 10-561-635 10-561-650 10-480-661 10-480-617 10-480-617 10-521-654 10-521-654 10-522-661 10-690-699 10-690-668 Department Description COMMUNITY DEVELOPMENT POLICE POLICE POLICE POLICE FIRE FIRE PLOTTER/SCANNER REPLACEMENT VEHICLES RADIO REPLACEMENT POLE CAMERA SPILLMAN HR MODULE PORTABLE RADIOS REPLACEMENT VEHICLE DESIGN/INSTALL FIBER OPTIC-EL MIRAGE ROAD FIREWALL REPLACEMENT TECHNOLOGY REFRESH SKATE PLAZA ADDITION RELOCATE COMMUNITY GARDEN WINDY CITY DOGS BUILDING IMPROVEMENTS DISPATCH RELOCATION CITY HALL - CARRYFORWARD INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY PARKS PARKS FACILITIES POLICE ENGINEERING Amount Total $ Highway User Revenue Fund (HURF) Fund 21 Department Description 21-400-666 21-400-667 PAVEMENT MANAGEMENT PAVEMENT MANAGEMENT-CARRYFORWARD HURF HURF Amount Description 23-400-666 BUS PULLOUT LTAF REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES Revenue Source 850,000 REVENUES 505,000 REVENUES Total $ Local Transportation Assistance Fund (LTAF) Fund 23 Department 33,000 200,000 28,000 8,000 7,000 16,000 48,000 100,000 13,000 33,000 20,000 115,000 14,500 267,000 6,895,000 7,797,500 Revenue Source 1,355,000 Amount Revenue Source 170,000 GRANTS Total $ 170,000 Water Utility Fund 53 53-403-617 53-408-673 53-408-673 53-408-673 53-408-673 Amount Department Description WATER WATER WATER WATER - CARRYFORWARD WATER - CARRYFORWARD TECHNOLOGY REFRESH WATERLINE EASEMENT ACCESS - PALM AND ALTO WELL SITE BUILDING REPAIRS WATER LINE IMPROVEMENTS WATERLINE - EL MIRAGE RD TO DYSART RD Total $ 7,000 500,000 20,000 755,000 900,000 Revenue Source REVENUES REVENUES REVENUES BONDS/GRANTS BONDS 2,182,000 Sewer Utility Fund 54 54-400-617 54-400-617 54-408-661 54-408-670 54-408-674 54-408-671 Department Description Amount SEWER SEWER SEWER SEWER SEWER - CARRYFORWARD SEWER - CARRYFORWARD VACTOR TRUCK REPAIRS REPLACE PUMPS AND MOTORS WW RECLAMATION FACILITY LAB IMPROVEMENTS REUSE STATION IMPROVEMENT PROJECT SEWER LINE - EL MIRAGE RD TO DYSART RD FIRE AND SMOKE ALARM SYSTEM INSTALLMENT Total $ 50,000 125,000 32,000 60,000 900,000 300,000 Revenue Source REVENUES REVENUES REVENUES REVENUES BONDS/REVENUES REVENUES 1,467,000 CAPITAL BY FUND AND REVENUE SOURCE Streets Capital Project Fund 56 Department Description Amount 56-400-697 56-400-669 DYSART RD DESIGN EL MIRAGE ROAD IMPROVEMENTS 500,000 REVENUES 21,954,000 BONDS/GRANTS STREETS STREETS - CARRYFORWARD Revenue Source Total $ 22,454,000 Grants/General Capital Project Fund Department Description 73-400-658 73-400-661 CITY HALL MEMORIAL MAG/CCTV ENGINEERING INFORMATION TECHNOLOGY Amount 72,000 GRANTS 84,500 GRANTS Total $ 156,500 Total All $ 35,582,000 297 Revenue Source Capital Project Descriptions ACCOUNT # DEPARTMENT 10540617 COMMUNITY DEVELOPMENT PROJECT DESCRIPTION PROJECT TITLE PLOTTER/SCANNER REPLACEMENT OPERATING IMPACT: PROJECT AMOUNT 33,000 Replace the City's primary color plotter/scanner. The existing plotter/scanner is used to print GIS maps and other color exhibits and signs for nearly every City Department and for our business partners. The maps are used for infrastructure planning and development and to present during council meetings and work sessions to provide a visual representation of a given initiative. Other uses include printing enlarged monthly special event posters and signs, the senior center activity calendar and menu, and other requests. ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 10551650 POLICE REPLACEMENT VEHICLES 200,000 PROJECT DESCRIPTION OPERATING IMPACT: An eight year vehicle replacement program has been created. The program will permit the timely replacement of vehicles before they become unrealiable. It is estimated that over an eight year period most patrol vehicles will reach 100,000 miles of service use. Non-patrol vehicles will be replaced with Dodge pickups on a similar time frame, however they may be used by other departments after that period of time if the vehicle is still reliable. This year’s identified replacement vehicles are four Ford Crown Victoria marked units. Over the course of the five year capital plan, 12 patrol and 8 non-patrol vehicles will be replaced. ACCOUNT # DEPARTMENT 10551617 POLICE PROJECT DESCRIPTION PROJECT TITLE RADIO REPLACEMENT OPERATING IMPACT: PROJECT AMOUNT 28,000 Police Radio Replacement - Authorized funds will be used to purchase four of the five remaining mobile radios for the three Motorcycles, and Command Van; not the Crime Scene Van. The radios plus accessories are estimated at $6,800 each for approximately $28,000. This would satisfy the department's radio inventory replacement. ACCOUNT # DEPARTMENT 10551617 POLICE PROJECT DESCRIPTION PROJECT TITLE POLE CAMERA OPERATING IMPACT: PROJECT AMOUNT 8,000 Purchase a police pole camera as an investigative tool to monitor, prevent and suppress criminal activities, such as overt or covert surveillance, and intelligence. It would allow the streaming of images contemporaneously/real time allowing monitoring and subsequent police response, especially in geographic areas that are not conducive to surveillance. Pole cameras are often used for investigative purposes such as drug and human trafficking, stolen property (auto theft and bicycle rings), and other criminal activities which are manpower and resource-intensive. ACCOUNT # DEPARTMENT 10551659 POLICE PROJECT DESCRIPTION PROJECT TITLE SPILLMAN HR MODULE OPERATING IMPACT: PROJECT AMOUNT 7,000 Purchase the Spillman Personnel Module, a component of our existing records management system. This module will replace an antiquated, unsupported access data base system which is currently used to track personnel and training information including position information (start date, termination/retirement date, position, supervisor), personal contact information (home address, phone number, emergency contact information), and training information (classes attended, continuing and proficiency hours). Sworn personnel are required to have multiple hours of continuing and proficiency hours every year in order to maintain their Arizona certification. This will provide a more stable tracking environment, supported in the Spillman system. The first year’s maintenance is included. ACCOUNT # DEPARTMENT 10561635 FIRE PROJECT DESCRIPTION PROJECT TITLE PORTABLE RADIOS OPERATING IMPACT: PROJECT AMOUNT 16,000 The FY 16/17 request is for two radios bringing the total to 13 as required by Phoenix Regional Dispatch. Phoenix Regional Dispatch has implemented a personal accountability system that requires each radio to be identified with a specific unit and assignment, this will reflect internally as four radios per engine company in which we have two, three radios for the Medic unit and two radios for the Battalion unit (incident commander). The addition of the two radios will complete this project. ACCOUNT # DEPARTMENT 10561650 FIRE PROJECT DESCRIPTION PROJECT TITLE REPLACEMENT VEHICLE OPERATING IMPACT: PROJECT AMOUNT 48,000 Replacement of a 2002 Ford Expedition with 109,000 miles with a Dodge RAM pickup including associated light and striping package. ACCOUNT # DEPARTMENT 10480661 INFORMATION TECHNOLOGY PROJECT DESCRIPTION PROJECT TITLE DESIGN/INSTALL FIBER OPTIC - EL MIRAGE ROAD OPERATING IMPACT: PROJECT AMOUNT 100,000 Design and installation of high speed fiber optic cable into conduit (El Mirage Road Project) to connect the City facilities. The project will follow the phases of the El Mirage Road project. When finished, it will provide the City with its own Fiber connecting the facilities, increasing the speed and reducing the costs associated with leased lines. Projected payback period from leased line savings is approximately four years from project completion. 298 Capital Project Descriptions ACCOUNT # DEPARTMENT 10480617 INFORMATION TECHNOLOGY PROJECT DESCRIPTION PROJECT TITLE FIREWALL REPLACEMENT PROJECT AMOUNT 13,000 Replace the firewalls in use at both City Hall and the Fire Station. The current firewalls will go end of life at the end of 2017 and should be replaced at that time. The project includes a total of four firewalls (two at $4,000 and two at $2,500) for a total of $13,000. ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 10480617 INFORMATION TECHNOLOGY TECHNOLOGY REFRESH 33,000 PROJECT DESCRIPTION OPERATING IMPACT: Replacement of all the computers within the City once they have reached the five year mark. Due to the age of the computers the replacements are estimated as follows: FY17 - Replace 30 computers to facilitate the move to City Hall (16 computers will have reached five years old in this FY) ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 10521654 PARKS SKATE PLAZA ADDITION 20,000 PROJECT DESCRIPTION OPERATING IMPACT: Currently the south ramp of the skate plaza at Gateway Park does not have a platform for users to stand on. The suggested improvement is to add a 24" platform that would run the length of the south ramp of the skate plaza, enhancing the safety and usefulness of the amenity. A split face wall would include a 96 inch by 32 inch section with the title “City of El Mirage” in cast lettering. ACCOUNT # DEPARTMENT 10521654 PARKS PROJECT DESCRIPTION PROJECT TITLE RELOCATE COMMUNITY GARDEN OPERATING IMPACT: PROJECT AMOUNT 115,000 The El Mirage Community Garden will be relocated from the southeast corner of El Mirage Road and Thunderbird to another City owned parcel. This capital request is inclusive of all costs required to move the garden to the new location. ACCOUNT # DEPARTMENT 10690699 CONTINGENCY PROJECT DESCRIPTION To relocate dispatch. PROJECT TITLE DISPATCH RELOCATION OPERATING IMPACT: PROJECT AMOUNT 267,000 ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 10522661 FACILITIES WINDY CITY DOGS BUILDING IMPROVEMENT 14,500 PROJECT DESCRIPTION OPERATING IMPACT: To make requested improvements to City owned building including purchase of a ventless self-contained deep fryer and new toaster; renovate and relocate current equipment to accommodate new equipment; add 6 electrical outlets/GFI’s; add shelves/racking to accommodate new equipment and food storage. ACCOUNT # DEPARTMENT 21400666 HURF PROJECT DESCRIPTION PROJECT TITLE PAVEMENT MANAGEMENT PROGRAM OPERATING IMPACT: PROJECT AMOUNT 850,000 The purpose of the Pavement Management Plan is to perform cost effective street improvements by properly matching the maintenance and rehabilitation methods to the pavement condition to extend the life of the City streets, which will enhance the safety and quality of the City’s transportation system and community appearance. ACCOUNT # DEPARTMENT 23400666 LTAF PROJECT DESCRIPTION PROJECT TITLE BUS PULLOUT OPERATING IMPACT: PROJECT AMOUNT 170,000 Construction of a Bus Pullout for passenger loading and offloading on Thunderbird Road, between Primrose Street and Poppy Street. The Regional Public Transportation Authority authorized the use of lottery funds for the full cost of the improvement. ACCOUNT # DEPARTMENT 53403617 WATER PROJECT DESCRIPTION PROJECT TITLE TECHNOLOGY REFRESH OPERATING IMPACT: PROJECT AMOUNT 7,000 Replacement of all the computers within the City once they have reached the five year mark. Due to the age of the computers the replacements are estimated as follows: FY17 - Replace 30 computers to facilitate the move to City Hall (16 computers will have reached five years old in this FY) ACCOUNT # DEPARTMENT 53408673 WATER PROJECT DESCRIPTION PROJECT TITLE WATERLINE EASEMENT ACCESS - PALM AND ALTO OPERATING IMPACT: PROJECT AMOUNT 500,000 Remove and replace the existing fences along the utility easement between Alto Street and Palm Street and between Thunderbird Road and Well Street to easily access the area in the event of a water break. A field review was attempted of as many parcels as possible to better understand the work to be involved in order to complete the removal and replacement, and recommend an estimated cost. 299 Capital Project Descriptions ACCOUNT # DEPARTMENT 53408673 WATER PROJECT DESCRIPTION PROJECT TITLE WELL SITE BUILDING REPAIRS OPERATING IMPACT: PROJECT AMOUNT 20,000 Building repairs needed at two of the City's well sites (Sunnyvale & Cottonwood). Corrosion of the block walls due to the use of sodium chloride during onsite generation of Chlorine has caused significant structural damages. The repairs would include replacing the damaged block walls and coating the new walls with a sealant that will prevent future damage. Repairs are estimated to be $20,000 for each building. Sunnyvale will be repaired first due to the damage being more severe than Cottonwood. ACCOUNT # DEPARTMENT 54400617 SEWER PROJECT DESCRIPTION PROJECT TITLE VACTOR TRUCK REPAIRS OPERATING IMPACT: PROJECT AMOUNT 50,000 The current Combination Sewer Cleaning Truck, unit #8698, is a 1996 Vactor with 196,000 miles. The truck is used to clean the City's sewer system and respond to emergency sewer blockages. Due to the age of the truck, repairs are needed to ensure it's reliable and operating properly. ACCOUNT # DEPARTMENT 54400617 SEWER PROJECT DESCRIPTION PROJECT TITLE PUMPS AND MOTOR REPLACEMENTS OPERATING IMPACT: PROJECT AMOUNT 125,000 Replace a combination of three pumps or motors each year due to equipment failure or having reached the life cycle and no longer supported. Replacement is suggested to be done routinely for proper operation of the treatment facility with the interest of the public's health, safety, and welfare in mind. ACCOUNT # DEPARTMENT 54408661 SEWER PROJECT DESCRIPTION PROJECT TITLE WW RECLAMATION FACILITY LAB IMPROVEMENTS OPERATING IMPACT: PROJECT AMOUNT 32,000 The Wastewater Reclamation Facility Laboratory (lab) needs to be brought to proper standards. The improvements include chemical resistant countertops, laboratory grade ventilation system, and minor remodeling. When the lab was originally constructed, flat Formica countertops were used. Since harsh chemicals are used, epoxy or stainless steel countertops, with an edge to hold liquid spills, are needed. The minor remodeling is to relocate the existing cabinetry to make the lab more efficient and some other small modifications. ACCOUNT # DEPARTMENT # 54408670 SEWER PROJECT DESCRIPTION PROJECT TITLE REUSE STATION IMPROVEMENT PROJECT OPERATING IMPACT: PROJECT AMOUNT 60,000 Replace the current pumps with higher capacity, submersible pumps along with new controls associated with the new equipment. The current system is outdated and replacement parts and equipment are not in production any longer. ACCOUNT # DEPARTMENT 56400697 STREETS PROJECT DESCRIPTION PROJECT TITLE DYSART RD DESIGN OPERATING IMPACT: PROJECT AMOUNT 500,000 PROJECT TITLE CITY HALL MEMORIAL OPERATING IMPACT: PROJECT AMOUNT 72,000 Design for Dysart Rd improvements. ACCOUNT # DEPARTMENT # 73400658 SPECIAL PROJECTS PROJECT DESCRIPTION Funding to support the Veterans' Memorial Plaza Project. Fully grant funded and includes construction and administrative costs. ACCOUNT # DEPARTMENT 73400661 SPECIAL PROJECTS PROJECT DESCRIPTION PROJECT TITLE MAG/CCTV OPERATING IMPACT: PROJECT AMOUNT 84,500 MAG closeout funds received for the Design to install fiber, CCTV cameras and interconnect six traffic signals along El Mirage and Thunderbird Roads. 58400922 GRANT REVENUE 51408409 WATER 51408409 SEWER SUBTOTAL FUTURE CIP PROJECTS CARRYFORWARD PROJECTS DEPRECIATION EXPENSE DEPRECIATION EXPENSE TOTAL 300 3,373,000 10,000,000 32,209,000 1,550,000 960,000 48,092,000 CAPITAL BY FUND AND REVENUE SOURCE Fund Amount GENERAL FUND $ 7,797,500 HURF 1,355,000 LTAF 170,000 WATER UTILITY FUND 2,182,000 SEWER UTILITY FUND 1,467,000 STREETS CAPITAL PROJECT FUND 22,454,000 SPECIAL PROJECTS FUND 156,500 Total $ 35,582,000 Revenue Source REVENUES BONDS BONDS/REVENUES BONDS/GRANTS GRANTS Total Amount $ 10,746,500 $ 900,000 $ 900,000 $ 22,709,000 $ 326,500 $ 35,582,000 GENERAL FUND FUND SOURCE 4% 1% HURF 6% 4% 22% LTAF WATER UTILITY FUND 63% SEWER UTILITY FUND STREETS CAPITAL PROJECT FUND REVENUE SOURCE REVENUES 1% 30% BONDS 2% BONDS/REVENUES 64% 3% BONDS/GRANTS GRANTS 301 THIS PAGE INTENTIONALLY LEFT BLANK 302 CONSOLIDATED FEE SCHEDULE Council Adopted Final Budget 303 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2016 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2016 -17 UNIT OF MEASURE FY2015-16 Final DESCRIPTION GENERAL FEES COPIES Black and White 8.5 x 11 8.5 x 14 11 x 17 Per Page Per Page Per Page $0.50 $0.75 $0.90 $0.50 $0.75 $0.90 Per Page Per Page Per Page Each $1.00 $1.50 $1.80 $75 $1.00 $1.50 $1.80 $75 Each $50 $50 Each $25 $25 Each Per Signature Per Hour $25 $2 $60 $25 $2 $60 Color 8.5 x 11 8.5 x 14 11 x 17 Paper Copy of Annual Budget Paper Copy of Comprehensive Annual Financial Report (CAFR) Paper Copy of Annual Capital Improvement Plan MISCELLANEOUS Non-Sufficient Funds Check Notary Public Standard Hourly Rate - Research LICENSE FEES Business License City Sales Tax Permit Massage Therapist License Mining License Commercial Rental Property Residential Rental Property Residential Rental Property (each additional) Sexually Oriented Business Special Events Change/Update Bus. License Delinquent Fee Peddler's License Annual Annual Annual Annual Annual Annual Annual Annual Per Event As Needed As Needed Per Quarter/Annual $100 $15 $2,000 $2,000 $100 $0 $0 $2,000 $65 $25 10% of license $25/$100 Same amount as AZ Department of Liquor Fees $100 $15 $2,000 $2,000 $100 $0 $0 $2,000 $65 $25 10% of license $25/$100 Same amount as AZ Department of Liquor Fees Liquor License Each Retail Sales Restaurant/Bar Lodging Utilities Telecomm Contracting Use Tax Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted 3% 3% 5% 3% 3% 3% 3% 3% 3% 5% 3% 3% 3% 3% Per Page Each Each Each Each $0.50 $10 $60 $120 $10 $0.50 $10 $60 $120 $10 Each $75 $75 CITY SALES TAX RATES CLERK Public Record Requests Public Record Requests - recording Agenda Subscription Regular/Special Council Meeting Minutes Appeal - Notice of Violation Pro/Con Argument Submissions for Election Publicity Pamphlets 304 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2016 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2016 -17 UNIT OF MEASURE FY2015-16 Final DESCRIPTION RENTAL FEES COMMUNITY GARDEN Garden Box 17' x 4' Garden Box 17' x 8' Farmer's Market Space Rental (10' x 10') RAMADAS Annual/Each Annual/Each Each Charged to the general public for use of Ramada space at designated times. Reservation and Cleanup Deposit SPORTS FIELDS CONTRACTED SERVICE FEES (CLASSES) Charged to the general public/groups/organizations for guaranteed playing space. Reservation and Cleanup Deposit These percentage fees are charged to organizations for use of city facilities and parks. $40 $80 $25 $40 $80 $20 Per Hour Each Residents $15/$30/$50 Residents $15/$30/$50 Non-Resident Non-Resident $30/$60/$100 $30/$60/$100 $150 $150 Per Hour Each Residents $30 Non-Residents $60 With Lights Add $25 $150 20%-30% of registration fee Varies depending on enrollment Residents $30 Non-Residents $60 With Lights Add $25 $150 Varies depending on enrollment FACILITIES FIRE TRAINING ROOM Supervision/Personnel Reservation & Cleanup Deposit Per Hour Per Hour Each Resident - $50 Non-Resident $100 $50 $200 Resident - $50 Non-Resident $100 $50 $200 POLICE TRAINING ROOM Supervision/Personnel Reservation & Cleanup Deposit Per Hour Per Hour Each Resident - $50 Non-Resident $100 $50 $200 Resident - $50 Non-Resident $100 $50 $200 Main Room Per Hour Resident - $50 Non-Resident $100 Resident - $50 Non-Resident $100 Multi-purpose South Room Per Hour Resident - $35 Non-Resident $85 Resident - $35 Non-Resident $85 Classroom Only Per Hour Resident - $25 Non-Resident $75 Resident - $25 Non-Resident $75 Kitchenette (with room or center rental) Per Hour Resident - $10 Non-Resident $20 Resident - $10 Non-Resident $20 Supervision/Personnel Reservation & Cleanup Deposit Per Hour Each $50 $200 $50 $200 Per Placard Annually Per Placard $500 $250 $500 $250 SENIOR CENTER WAYFINDING SIGNS Initial Fee Renewal Fee 305 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2016 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2016 -17 UNIT OF MEASURE FY2015-16 Final DESCRIPTION SPECIAL EVENT FEES GENTRY PARK Vendor Participation Copper Sponsor Bronze Sponsor Silver Sponsor Gold Sponsor Platinum Sponsor Presenting Sponsor Each Each Each Each Each Each Each $20 $45 $100 $200 $375 $750 $1,500 $20 $45 $100 $200 $375 $750 $1,500 Vendor Participation Copper Sponsor Bronze Sponsor Silver Sponsor Gold Sponsor Platinum Sponsor Presenting Sponsor Each Each Each Each Each Each Each $45 $85 $200 $400 $750 $1,500 $3,000 $20 $85 $200 $400 $750 $1,500 $3,000 Aerosol products Aviation Facilities Amusement Buildings Battery Systems Carnivals & Fairs Cellulose Nitrate Film Combustible Fiber Storage Combustibles-use/storage/manufacture Compressed Gases Covered Mall Buildings Cryogenic Fluids Cutting & Welding Dry Cleaning Plants Exhibits & Trade Shows Explosives Fire Hydrants/Valves Operation or Use Fire Protection Contractor Flammable/Combustible Liquids (storage, handle, use) Floor Finishing Fruit Ripening Fumigation/Thermal Insecticidal Fogging Gases-use/storage/manufacture Hazardous Materials Hazardous Materials Group 1 Group 2 Group 3 Hazardous Production Material Facility High Piled Combustible Storage Hot Work Operations Industrial Ovens LPG Storage, use, handle, dispense LPG Exchange Station Magnesium Working Misc. Combustible storage >2,500 cu. Ft. Open Burning Open Flames Organic coatings Places of Public Assembly Pyrotechnic Special Effects Pyroxylin Plastics Refrigeration Equipment Repair garages & Motor Fuel dispensing Facilities Rooftop Heliports Spraying or Dipping Operations Storage of Scrap Tires & By Products Annual Annual Per Submittal Each Per Submittal Annual Annual Annual Annual Annual Annual Annual Annual Annual Per Submittal Per Submittal Annual $0 $0 $150 $50 $200 $0 $0 $50 $0 $0 $0 $50 $0 $200 $50 $50 $0 $0 $0 $150 $50 $200 $0 $0 $50 $0 $0 $0 $50 $0 $200 $50 $50 $0 Annual Annual Annual Per Submittal Annual Annual $250 $50 $0 $0 $50 $250 $50 $0 $0 $50 Annual Annual Annual Annual Annual Per Submittal Annual Annual Annual Annual Annual Per Submittal Per Submittal Annual Annual Per Submittal Annual Annual $100 $200 $300 $0 $50 $50 $50 $50 $50 $100 $200 $300 $0 $50 $50 $50 $50 $50 $0 $0 $50 $50 $0 $0 $300 $0 $50 $0 $0 $50 $50 $0 $0 $300 $0 $50 Annual Annual Annual Annual $50 $0 $50 $50 $50 $0 $50 $50 Temporary Membrane Structures & Canopies Tire Rebuilding Plants Waste handling Storage of Wood Products >200 Cu. Ft. Per Submittal Annual Annual Annual $80 $50 $50 $50 $80 $50 $50 $50 GATEWAY PARK FIRE FEES OPERATIONAL PERMITS 306 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2016 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2016 -17 UNIT OF MEASURE FY2015-16 Final DESCRIPTION CONSTRUCTION PERMITS Automatic Fire extinguishing Systems Battery Systems Compressed gases Fire Alarm Systems New Installs: 5,000 square feet or less 5,001 - 10,000 square feet 10,001 - 50,000 square feet 50,001 - 100,000 square feet 100,000 - 150,000 square feet Over 150,000 square feet Modifications: 1 - 5 devices 6 - 20 devices 21 - 50 devices Over 50 devices Replacement: New Contol Panel Other Fire Sprinkler Systems 13 & 13R New Installs: 5,000 square feet or less 5,001 - 10,000 square feet 10,001 - 50,000 square feet 50,001 - 100,000 square feet 100,000 - 150,000 square feet Over 150,000 square feet Modifications: 1 - 5 devices 6 - 20 devices 21 - 50 devices Over 50 devices Fire Sprinkler System - Residential New Install or Modification Alternative Suppression Systems New: Water/Foam/CO2/Clean Agent etc. Commercial Cooking: Initial Additional Modifications Fire Pump: New Modification/Replacement Private Fire Protection Systems: New Modification (includes fire lines) Fire Flow test Fire Department Permanent Access: New: Fire Lane Markings Address Directory Automatic Access Gates Manual Acess Gates Walk thru Access Gates Install Knox Box Modifications: To Any Listed Above Access Roads Flammable/Combustible Liquids Above Ground Tanks: New Install: First Tank Additional Tanks Modification New Fuel Tank: Up to 120 Gallons Over 120 Gallons Removal: First Tank Additional Tanks Hazardous Materials Inventory Sheet Assessment (1 hour min.) Management Plan Assessment (1 hour New - HazMat container or process Each Additional Hazardous Materials Industrial ovens LP- Gas New Install - For Exchange New Install - Stored for Use or Sale New - LP Gas System Residential Pool/Spa $375 $50 $250 $375 $50 $250 $300 $400 $500 $700 $1,000 $1,500 $300 $400 $500 $700 $1,000 $1,500 $100 $150 $200 $300 $100 $150 $200 $300 $150 $150 $150 $150 Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal $300 $400 $500 $700 $1,000 $1,500 $300 $400 $500 $700 $1,000 $1,500 Per Submittal Per Submittal Per Submittal Per Submittal $100 $150 $200 $300 $100 $150 $200 $300 Per Submittal $100 $100 Each $200 $200 Each Each Each $150 $75 $100 $150 $75 $100 Per Submittal Per Submittal $500 $100 $500 $100 Per Submittal Per Submittal Per Request $200 $100 $100 $200 $100 $100 $50 $50 $100 $50 $50 No Charge $50 $50 $100 $50 $50 No Charge $100 $100 $100 $100 Per Submittal $360 $360 Each Each Per Submittal $250 $100 $100 $250 $100 $100 Each Each Each Each Each $100 $100 $100 $100 $200 $100 $200 $100 $200 $100 $211 $50 $200 $100 $211 $50 $100 $100 $300 $50 $100 $100 $300 $50 Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal 307 Per Review Per Review Per Review Per Review Per Submittal Each Per Tank Each Each Per Submittal Per Submittal City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2016 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2016 -17 UNIT OF MEASURE FY2015-16 Final DESCRIPTION Spraying or Dipping Operations New Install -Room/Booth/Tank Modification Compressed Gases New Install Under 400 lbs Over 400 lbs Modification Other Permit Fees High Piled Storage Review Firefighter Air System (FAS) Standpipe Systems Per Booth Each Per Submittal $250 $100 $250 $100 Each Each Per Submittal $150 $300 $100 $150 $300 $100 Per Submittal Per Submittal Per Submittal $100 $300 $50 $100 $300 $50 Temporary Membrane Structures & Canopies Per Submittal $80 $80 MISCELLANEOUS FEES False Alarms After 2nd After 5th After 9th Per Incident Advanced Life Support Transports CPR Fees Per Class $150 $340 $700 $84 Resident: $10 Non-Resident: $36 $150 $340 $700 $84 Resident: $10 Non-Resident: $36 GIS DATA Citywide GIS Data Maps: 8.5 x 11 11 x 17 18 x 24 24 x 36 36 x 48 Per Data Set $65 $65 Each Each Each Each Each $2 $4 $10 $20 $40 $2 $4 $10 $20 $40 Per Request Per Appeal Per Annexation Per Appeal Per Request Per Request Per Continuance Per Request Per Plat Per Request Per Request Per Request Per Sheet Per Request Per Request Per Request Per Request Per Request Per Request Per 1/2 Hour Per Request Per Plat Per Request Per Request Per Request Per Request Per Request Per Request Per Request Per Request Per Request $50 $100 $1,500 $1,000 $1,000 $1,450 $250 All Legal Costs $1,000+10/lot $1,500 $1,000 $200 $200 $1,500 $1,500 $1,500 $1,000 $500 $1,500 $50 $500 $1,000+10/lot $1,000 $500 $1,450 $1,000-$1,500 $1,000 each $100 $1,500 $100 $250/$1,000 $50 $100 $1,500 $1,000 $1,000 $1,450 $250 All Legal Costs $1,000+10/lot $1,500 $1,000 $200 $200 $1,500 $1,500 $1,500 $1,000 $500 $1,500 $50 $500 $1,000+10/lot $1,000 $500 $1,450 $1,000-$1,500 $1,000 each $100 $1,500 $100 $250/$1,000 COMMUNITY DEVELOPMENT Address Assignment Administrative Appeal Annexation/Deannex Appeal to P&Z/Council Comp Sign Package Conditional Use Permit Continuance Request Development Agreement Final Plat General Plan Amend [Maj] General Plan Amend [min] Group Home Request Landscaping Review Map Amendment - C Map Amendment - I Map Amendment - R PAD Amendment [M] PAD Amendment [m] PAD Overlay & Plan Planner Consultation Pre-Application Preliminary Plat Site Plan Amend [M] Site Plan Amend [m] Site Plan Review Street Name Change Subdivision Variance Temporary Use Permit Zoning Text Amendment Zoning Certification Zoning Variance [R/C] 308 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2016 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2016 -17 UNIT OF MEASURE FY2015-16 Final DESCRIPTION $25 Accessory Structure >120 Sq. Ft.(sheds) Certificate of Occupancy: C. of Completion (no Occupancy) Per Building Temporary C/O Each Commercial C/O Residential Multi-Family Conversion of existing space to livable areaResidential only. See fees for commercial conversion Assessory Structures Single Family Dwelling Commercial Bldg Demolition: Accessory SFD, Garage Com. Bldg Electric Meter Clearance w/o repair Electric/New Construction Per Building Per House Per Building Per Building Per House Per Building Each Each Flag Poles over 30 feet Gas Line: New Repair Only Gas Test/ Clearance only Mechanical/New Construction Each Each Each Each Repair Other Than Residential - New Unit Permit Extension Permit Expedited Permit Expired Plumbing Repair/ New Construction Each Each Each Each Repair Pre-fabricated Structures: $25 $50 $50 $200 first 30 day period $200 first 30 day period $400- 31-60 Days $400- 31-60 Days $ 1,000 -61-90 Days $ 1,000 -61-90 Days $200 $200 $100 $100 $100 $100 50% of Valuation 50% of Valuation Chart Chart for R3 based on for R3 based on new new area area $0 $0 $0 $0 $0 $0 $25 $150 $200 $30 $50 15% permit feeComm. $25 $50 $30 $30 $50 Res. 15% permit feeComm. $30 $80 25% of original permit fee 2 x permit fee 50% original permit $50 15% permit feeComm. $30 $25 $150 $200 $30 $50 15% permit fee- Comm. $25 $50 $30 $30 $50 Res. 15% permit fee- Comm. $30 $80 25% of original permit fee 2 x permit fee 50% original permit fee $50 15% permit fee- Comm. $30 Mobile Home, Park Model>400 s.f. Each $ 300 set up fee* $ 300 set up fee* Modular (Commercial) Each Manufactured/ Factory built Each $600 (+ MPE)* $ 4.50 per lineal ft. (+MPE)* $600 (+ MPE)* $ 4.50 per lineal ft. (+MPE)* Each $ 100 set up fee $ 100 set up fee Accessory garages, carports, storage *These fees are established by the Office of Manufactured Housing Pools and Spas: In Ground pool Spa (in ground) Pool site review (std plans on file) Semi-public pool site review Review of Standard Plans Review w/o Std Plans on file Relocation of Building (inspect. Req'd) Stucco- house or assessory structure Temporary Structures/Power: Temp. Construction trailer Temp. Electrical/Generator Temp. (over 60 days/cond.partial) Tenant Improvement Water Heater: New or replacement Each Each $300 $75 $50 $100 see review fees $50 $200 (+MPE fees) $30 $300 $75 $50 $100 see review fees $50 $200 (+MPE fees) $30 Each Each Each Each $200 $100 $1000 per bldg $100 per suite $200 $100 $1000 per bldg $100 per suite Each $30 Valuation or $100 w/ std plans Double permit fee $30 Valuation or $100 w/ std plans Each Each Each Each Solar Each Work Started w/o permits 309 Double permit fee City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2016 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2016 -17 UNIT OF MEASURE FY2015-16 Final DESCRIPTION GREEN/ SUSTAINABLE/ ENERGY Green Energy Build –Administ. Doc. Fee Greywater irrigation system LEED Certified- Administ. Documentation Fee Solar PV System- Commercial Solar PV System- Residential Solar Water Heater Tankless Water Heater (replacing old unit, gas or electric) Turbine or wind generation systems Plan Review Appeal Hearing Fee Each Change/ revisions to approved plans Deferred Truss Calculations Residential Commercial Expedited Plan Review Plan Review Each Per Submittal Per Submittal Each Each Refunds Each Each Each Each Each Each Each Each Each Each Each Each Residential Site plan (w/std plans) Standard Plans (valid for code cycle) Aluminum carports/Canopies House Plans Manuf. Bldg Installation details Pools Solar installations- WH/PV Inspections Electrical, Mechanical, Plumbing (MPE) After Business Hours 3rd Party Inspections Reinspection fee (after 3 failures) ADAPTIVE REUSE- SPECIAL CONDITION FEES Conversion of existing residential to Live/Work unit Conversion of existing Commercial to Live/Work unit Permits by Inspection (no plansresidential live/work only) Consultation prior to Permit by Inspection Signs 0-32 s.f. 33- 48 s.f. Over 48 s.f. Each Each Each Monument/ Pylon Electrical Connection Face Panel Change out only Temporary Banner (30 days) $250 $100 $250 $100 $250 Based on Valuation Valuation or $ 300 w/ std plans Valuation or $ 100 w/ std plans $250 Based on Valuation Valuation or $ 300 w/ std plans Valuation or $ 100 w/ std plans $25 $150 $25 $150 $300 $300 $75 per hour (Min. 1 hr) $75 per hour (Min. 1 hr) $100 $250 2x fee (1/2 time) 65% of permit fee Refund of 80% permit fee minus review fees $50 $100 $250 2x fee (1/2 time) 65% of permit fee Refund of 80% permit fee minus review fees $50 $75 Based on Valuation $100 $100 $100 $75 Based on Valuation $100 $100 $100 $50 residential 15% permit feeComm. $75 (Min. 2 hrs) Actual cost $25 $50 residential $ 100 flat fee $ 250 flat fee $150 No charge 15% permit fee- Comm. $75 (Min. 2 hrs) Actual cost $25 $ 100 flat fee $ 250 flat fee $150 No charge Each Each Each Each $50 $75 $125 Based on Actual Value $40 $25 $30 $50 $75 $125 Based on Actual Value $40 $25 $30 lineal foot lineal foot $2 $5 $2 $5 Masonry> 36"high/retaining walls Residential: lineal foot $7 $7 Patio or deck Room Addition Ramada/Gazebo/Pergola> 120 s.f. Unfinished basement Conversion of exist. space to livable Commercial: New Construction square foot square foot square foot square foot square foot $12 $25 $12 $15 $15 $12 $25 $12 $15 $15 Use Valuation Chart 80% of Calculated Value $20 $30 $20 Actual Stated Value Use Valuation Chart 80% of Calculated Value $20 $30 $20 Actual Stated Value New Construction See Valuation Table Fees based on Valuation Fencing: <36" high (all materials) - add to existing >36" high- all materials - chain link, wood, i Shell/Grey Building Tenant Improvement- Office/Merch. Tenant Improvement- Rest. Or Med. Tenant Improvement- Vanilla Shell All other projects not included square foot square foot square foot 310 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2016 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2016 -17 UNIT OF MEASURE FY2015-16 Final DESCRIPTION ENGINEERING At Risk Grading/Drainage Permit Haul Permit Each Each $200 $600 150% of actual grading/drainage permit cost $300 Permit Each 3.5% of actual contract 3.5% of actual contract construction costs construction costs Plan Review Report Review Per Sheet Each $200 $600 150% of actual grading/drainage permit cost $300 CITY COURT FEES Copy of Record Court Technology/Security Default Fee Per Case Per Case Per Charge Jail Cost Reimbursement Research Fee Time Payment Warrant Based on Sentence Per Case Per Case Each $17 $25 $40 Same as Maricopa County Jail Per Diem Rates $17 $20 $200 $17 $25 $40 Same as Maricopa County Jail Per Diem Rates $17 $20 $200 Each Each $150 $0 $150 $0 Each - 20 or less pages Per page over 20 pages Each Each Each Each $5 $0.20 $20 $10 $10 $25 $5 $0.20 $20 $10 $10 $25 Monthly Per 1,000 gallons $19.77 $19.77 $3.55 3.91 4.31 4.73 $3.55 3.91 4.31 4.73 $23.43 $23.43 $4.42 $4.42 $20.97 $20.97 $1.87 $1.87 $1.87 $1.87 $1.87 $1.87 Each Each Each Each Each Each Each Each Each Each Each Each $225 $275 $300 $605 $3,045 $3,840 $3,770 $6,605 $10,375 $13,615 $15,055 $1,025 $225 $275 $300 $605 $3,045 $3,840 $3,770 $6,605 $10,375 $13,615 $15,055 $1,025 POLICE FEES Impound Public Records Release Police Reports - Victims of a criminal offense receive 1 free copy Archived Reports Photo CD Audio CD/DVD Video CD/DVD UTILITY FEES WATER RATES Residential: Base Charge (all meter sizes) Volume Rate (gallons) 0 - 5,000 5,001 - 15,000 15,001 - 25,000 > 25,000 Commercial: Base Charge (all meter sizes) Volume Rate (gallons) All Use Monthly Per 1,000 gallons Irrigation: Dysart Ranchettes Only Per Hour Water Recharge: **** Surprise Customers El Mirage Customers Hydrant Customers Per 1,000 gallons WATER METERS 5/8" 3/4" 1" 1.5" 2" 3" 4" 6" 8" 10" 12" Hydrant SEWER RATES Residential: Base Charge (all meter sizes) Volume Rate (gallons) All Flows Monthly $5.75 $5.75 Per 1,000 gallons $3.27 $3.27 Commercial: Base Charge (all meter sizes) Volume Rate (gallons) All Flows Monthly $5.75 $5.75 Per 1,000 gallons $3.27 $3.27 311 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2016 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2016 -17 UNIT OF MEASURE FY2015-16 Final DESCRIPTION SANITATION RATES Residential: Monthly Fee Monthly $13.23 $13.23 Each Each Per Occurrence Per Occurrence Per Occurrence $30 $50 $95 $50 $95 $30 $50 $95 $50 $95 Per Occurrence Per Occurrence Per Occurrence Per Occurrence Per Occurrence Per Occurrence $10 $15 15% $50 $75 $250 plus cost of labor and materials plus an additional 15% administrative fee Actual cost of contractual labor and materials plus an additional 15% administrative fee $10 $15 15% $50 $75 $250 plus cost of labor and materials plus an additional 15% administrative fee Actual cost of contractual labor and materials plus an additional 15% administrative fee Net Assessed Valuation Tax - Same As Last Year Per $100 Net Assessed Valuation $1.7264 $1.6992 Net Assessed Valuation Tax - Same As Last Year Per $100 Net Assessed Valuation $2.1176 $2.0842 MISCELLANEOUS UTILITY FEES Establish Service: Residential Commercial Disconnect Same Day Turn On/Turn Off Emergency Turn On/Turn Off Door Hanger: Residential Commercial Collections Relocate/Install Hydrant Meter Meter Testing Equipment Tampering Installation/Connections of Taps/Meter Boxes/etc. Per Occurrence PROPERTY TAXES PRIMARY SECONDARY Used to support Public Safety Operations Calculation Methodology $ 97,397,544 $ 1,654,937 Used to pay for voter authorized debt Calculation Methodology $ 97,397,544 $ 2,030,000 *** Property tax rates and Court fines are established separate from this process. 312 City of El Mirage Fire, Building & Life Safety Department 13601 N. El Mirage Rd. Phone: 623-583-7968 Fax: 623-583-8257 VALUATION CHART 2006 International Building Code D R AF Assembly, theaters with stage Assembly, theaters without stage Assembly, restaurants, bars Assembly, churches, halls, libraries Assembly, community halls, Assembly, arenas, sport stadiums Business Educational Factory/Industrial, moderate hazard Factory/Industrial, low hazard High Hazard, explosives High Hazard Hazardous production plants Institutional, supervised Institutional, hospitals Institutional, nursing homes Institutional, restrained Institutional, day care facilities Mercantile Residential, hotels Residential, multi-family Residential, one and two family Residential, care/assisted living Storage, moderate hazard Storage, low hazard Utility, residential garage, misc. **NP- Not Permitted A-1 A-1 A-2 A-3 A-3 A-4, 5 B E F-1 F-2 H-1 H-2,3,4 H-5 I-1 I-2 I-2 I-3 I-4 M R-1 R-2 R-3 R-4 S-1 S-2 U Types of Construction/Cost per Square Foot IA IB IIA IIB IIIA IIIB IV VA VB 192 186 181 174 163 159 168 150 144 176 170 165 158 147 143 152 153 127 149 145 141 135 127 124 131 116 111 178 172 167 160 150 145 161 135 129 148 142 137 130 119 115 129 105 99 176 169 162 157 146 142 152 132 127 154 148 149 136 129 119 130 109 104 163 160 161 147 132 130 142 120 115 91 87 82 79 71 67 76 58 54 90 86 82 78 71 66 75 58 54 86 82 76 73 66 62 70 53 NP 86 82 76 73 66 52 70 53 49 160 148 123 136 129 119 134 109 104 152 147 166 132 135 122 136 112 109 259 253 247 241 229 NP 236 213 NP 179 176 169 162 150 NP 156 135 NP 176 169 165 157 146 141 152 132 125 152 147 173 136 135 122 136 112 109 111 107 102 98 89 87 93 77 74 160 148 174 139 127 129 138 114 110 129 123 129 113 103 98 112 89 86 122 118 115 112 107 105 108 99 94 152 147 173 136 135 122 137 112 109 85 81 75 75 65 61 70 52 48 84 80 76 71 65 60 68 52 48 65 60 67 54 49 46 52 38 36 T Group Effective 7/1/2015 FEES BASED ON VALUATION Effective 7/1/2015 TOTAL VALUATION FEE $ 1 to $ 500 = $ 33 $ 501 to $ 2,000 = $ 33 for the first $500 plus $ 5.00 for each additional $100, or fraction thereof, to and including $2,000 $ 2,001 to $ 25,000 = $ 97 for the first $2,000 plus $14.00 for each additional $1,000 or fraction thereof, to and including $25,000 $ 25,001 to $ 50,000 = $ 545 for the first $25,000 plus $14 for each additional $1,000, or fraction thereof, to and including $50,000 $ 50,001 to $100,000 = $ 897 for the first $50,000 plus $ 9.00 for each additional $1,000 or fraction thereof, to and including $100,000 $100,001 to $500,000 = $ 1,384 for the first $100,000 plus $ 8.00 for each additional $1,000 or fraction thereof, to and including $500,000 $ 500,001 to $1,000,000 = $ 4,503 for the first $500,000 plus $ 7.00 for each additional $1,000 or fraction thereof, to and including $1,000,000 $1,000,000 and up = $ 7,809 for the first $1,000,000 plus $ 5.00 for each additional $1,000 or fraction thereof 313 THIS PAGE INTENTIONALLY LEFT BLANK 314 STATE BUDGET SCHEDULES Council Adopted Final Budget 315 316 OFFICIAL BUDGET FORMS CITY OF EL MIRAGE, ARIZONA Fiscal Year 2017 317 CITY OF EL MIRAGE, ARIZONA TABLE OF CONTENTS Fiscal Year 2017 Resolution for the Adoption of the Budget Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses Schedule B—Tax Levy and Tax Rate Information Schedule C—Revenues Other Than Property Taxes Schedule D—Other Financing Sources/ and Interfund Transfers Schedule E—Expenditures/Expenses by Fund Schedule F—Expenditures/Expenses by Department (as applicable) Schedule G—Full-Time Employees and Personnel Compensation 318 319 Actual Expenditures/Expenses** Fund Balance/Net Position at July 1*** Primary Property Tax Levy Secondary Property Tax Levy Estimated Revenues Other than Property Taxes Other Financing Sources Other Financing (Uses) Interfund Transfers In Interfund Transfers (Out) Reduction for Amounts Not Available: 2016 2017 2017 2017 2017 2017 2017 2017 2017 2017 * ** *** Budgeted Expenditures/Expenses 2017 E D D D D C B B E E 15,459,000 15,488,000 1,017,000 107,000 0 0 13,536,500 2,861,500 16,955,500 16,955,500 Special Revenue Fund 1,135,000 1,251,500 0 100,000 1,075,000 0 0 2,030,000 196,500 1,216,500 1,216,500 Debt Service Fund 23,332,500 25,338,000 0 1,310,000 0 0 10,553,000 13,475,000 27,132,000 27,132,000 0 0 0 0 0 0 0 0 0 $ $ $ 87,649,500 87,649,500 2016 87,649,500 15,570,500 15,000,000 4,304,500 2,461,000 1,341,500 2,579,000 13,305,000 2,301,000 16,124,000 16,124,000 81,488,500 81,488,500 2017 81,488,500 81,488,500 93,885,000 0 0 0 0 6,747,000 6,747,000 2,416,500 2,579,000 53,804,563 2,030,000 1,654,937 36,233,000 87,649,500 87,649,500 Total All Funds Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E. Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. Amounts on this line represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund). $ $ $ 0 0 0 0 0 0 0 0 0 Capital Projects Enterprise Internal Service Fund Permanent Fund Funds Available Funds EXPENDITURE LIMITATION COMPARISON 1. Budgeted expenditures/expenses 2. Add/subtract: estimated net reconciling items 3. Budgeted expenditures/expenses adjusted for reconciling items 4. Less: estimated exclusions 5. Amount subject to the expenditure limitation 6. EEC expenditure limitation 25,991,500 36,807,500 1,425,500 2,769,000 0 0 16,410,063 1,654,937 17,399,000 26,221,500 26,221,500 General Fund FUNDS The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied. Therefore, Schedule B has been omitted. Total Financial Resources Available 2017 LESS: Amounts for Future Debt Retirement: Adopted/Adjusted Budgeted Expenditures/Expenses* 2016 Fiscal Year S c h CITY OF EL MIRAGE, ARIZONA Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2017 CITY OF EL MIRAGE, ARIZONA Tax Levy and Tax Rate Information Fiscal Year 2017 2016 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2017 2,013,790 $ 2,072,133 1,654,937 2,030,000 3,684,937 $ 1,654,937 2,030,000 3,684,937 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) 3. Property tax levy amounts A. Primary property taxes B. Secondary property taxes C. Total property tax levy amounts $ $ 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 $ $ $ $ $ $ 1,624,000 30,000 1,654,000 2,030,000 50,000 2,080,000 3,734,000 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 1.7264 1.6992 (2) Secondary property tax rate 2.1176 2.0842 (3) Total city/town tax rate 3.8440 3.7834 B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the city/town was operating no 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. 320 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 GENERAL FUND Local taxes City Sales Tax TPT Assessments Uncollected Primary Property Tax Franchise Fees $ 6,250,000 $ 30,000 (29,937) 700,000 Licenses and permits Business License Fees Building Permit Fees $ 6,700,000 35,000 (29,937) 750,000 95,000 200,000 100,000 150,000 2,830,000 3,825,000 1,200,000 3,000,000 3,950,000 1,250,000 Charges for services Planning And Zoning Fees Engineering Inspection Fees Plan Check Fees Rent - Library Rural Metro Transports Sport Programs Athletic Field Rentals Ramada Rentals Special Events 40,000 60,000 55,000 5,000 40,000 5,000 10,000 5,000 30,000 20,000 80,000 60,000 10,000 40,000 5,000 5,000 Fines and forfeits Jail Incarceration Fine 15,000 20,000 Interest on investments Interest 20,000 50,000 In-lieu property taxes Fire Insurance Premium Tax 25,000 30,000 115,000 140,000 Intergovernmental State Sales Tax State Income Tax Vehicle License Tax 45,000 Contributions Voluntary contributions Miscellaneous Other Total General Fund $ 15,525,063 $ $ 16,410,063 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 321 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 SPECIAL REVENUE FUNDS HURF Taxes $ 1,825,000 $ $ 1,950,000 $ 1,825,000 $ $ 1,950,000 $ 200,000 100,000 $ $ 220,000 125,000 $ 300,000 $ $ 345,000 $ 330,000 $ $ 140,000 $ 330,000 $ $ 140,000 $ 94,000 $ $ 96,000 $ 94,000 $ $ 96,000 $ 70,000 $ $ 71,000 $ 70,000 $ $ 71,000 $ 580,000 $ $ $ 580,000 $ $ $ 1,525,000 $ $ 485,000 $ 1,525,000 $ $ 485,000 $ 4,000 10,334,500 $ $ $ 10,338,500 $ $ 10,449,500 Total Special Revenue Funds $ 15,062,500 $ $ 13,536,500 Municipal Court Fund Fines and Forfeitures Municipal Court Fund Miscellaneous Municipal Court Enhancement Fund Fines and Forfeitures Local Transportation Assistance Fund Fees Police Towing Fund Fines & Forefeitures CDBG Fund Grants Photo Radar Fund Fines & Forefeitures Special Projects Donations Special Projects Grants 10,449,500 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 322 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 DEBT SERVICE FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS Streets Capital Fund Grants $ 21,947,000 $ 7,947,000 $ 10,553,000 $ 21,947,000 $ 7,947,000 $ 10,553,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Capital Projects Funds $ 21,947,000 $ 7,947,000 $ 10,553,000 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 323 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 PERMANENT FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Permanent Funds $ $ $ ENTERPRISE FUNDS Sanitation Charges for Services Sewer Charges for Services Water Charges for Services Water Fines and Forefeitures Water Miscellaneous $ 1,525,000 $ 1,525,000 $ 1,525,000 $ 1,525,000 $ 1,525,000 $ 1,525,000 $ 3,100,000 $ 3,100,000 $ 3,100,000 $ 3,100,000 $ 3,100,000 $ 3,100,000 $ 8,270,000 180,000 20,000 8,470,000 $ 8,270,000 180,000 20,000 8,470,000 $ 8,495,000 180,000 5,000 8,680,000 $ $ $ $ $ $ $ $ $ Total Enterprise Funds $ 13,095,000 $ 13,095,000 $ 13,305,000 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 324 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2017 ESTIMATED REVENUES 2016 SOURCE OF REVENUES ACTUAL REVENUES* 2016 ESTIMATED REVENUES 2017 INTERNAL SERVICE FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Internal Service Funds $ $ $ TOTAL ALL FUNDS $ 65,629,563 $ 21,042,000 $ 53,804,563 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 325 CITY OF EL MIRAGE, ARIZONA Other Financing Sources/ and Interfund Transfers Fiscal Year 2017 OTHER FINANCING 2017 SOURCES FUND GENERAL FUND Sewer Fund Water Fund Sanitation Fund Photo Enforcement Fund Court Fund Capital Streets Fund HURF CDBG Debt Service $ $ 814,500 1,240,500 297,500 416,500 $ 325,000 100,000 $ $ $ $ $ 2,769,000 $ 1,425,500 $ 833,000 23,500 83,500 Total Special Revenue Funds $ DEBT SERVICE FUNDS Debt Service $ 23,500 893,500 83,500 Total General Fund $ SPECIAL REVENUE FUNDS Photo Enforcement Fund Court Fund HURF CDBG INTERFUND TRANSFERS 2017 IN $ 184,000 $ 107,000 $ $ $ 1,075,000 $ 100,000 $ Total Debt Service Funds $ $ 1,075,000 $ 100,000 $ CAPITAL PROJECTS FUNDS Capital Streets Fund $ $ $ 1,310,000 $ Total Capital Projects Funds $ $ $ 1,310,000 $ $ $ $ $ Total Permanent Funds $ $ $ $ 1,017,000 PERMANENT FUNDS ENTERPRISE FUNDS Sewer Fund Water Fund Sanitation Fund $ 494,000 2,085,000 $ 157,500 1,184,000 $ 1,020,000 1,441,000 $ 1,746,500 2,260,500 297,500 Total Enterprise Funds $ 2,579,000 $ 1,341,500 $ 2,461,000 $ 4,304,500 INTERNAL SERVICE FUNDS $ $ $ $ Total Internal Service Funds $ $ $ $ TOTAL ALL FUNDS $ 2,579,000 326 $ 2,416,500 $ 6,747,000 $ 6,747,000 CITY OF EL MIRAGE, ARIZONA Expenditures/Expenses by Fund Fiscal Year 2017 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2016 FUND/DEPARTMENT GENERAL FUND Mayor and Council City Clerk Safety & Loss Control Administration Legal Services Human Resources Financial Services Information Technology Recreation Parks Facilities Management Fleet Management Community Development Police Code Compliance Fire Fire & Building Safety Contingency EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2016 ACTUAL EXPENDITURES/ EXPENSES* 2016 BUDGETED EXPENDITURES/ EXPENSES 2017 $ 249,500 195,500 304,000 1,083,000 1,109,000 397,500 643,500 733,500 150,500 737,500 671,000 172,500 513,000 7,434,500 320,500 3,248,500 287,000 7,971,000 $ $ 249,500 195,500 304,000 1,083,000 1,109,000 397,500 643,500 733,500 150,500 737,500 671,000 172,500 513,000 7,434,500 320,500 3,248,500 287,000 7,971,000 $ 247,000 205,500 304,000 1,054,000 1,106,000 412,500 639,000 877,500 150,500 916,000 694,000 173,500 540,500 7,349,000 315,500 3,066,000 296,500 7,644,500 Total General Fund $ 26,221,500 $ $ 26,221,500 $ 25,991,500 SPECIAL REVENUE FUNDS Highway User Revenue Fund $ LTAF Fund Municipal Court Fund Municipal Court Enhancement Fund CDBG Fund Special Projects Fund Police Towing Fund Photo Radar Fund 2,195,000 294,000 748,500 1,394,500 580,000 10,338,500 180,000 1,225,000 $ $ 2,195,000 294,000 748,500 1,394,500 580,000 10,338,500 180,000 1,225,000 $ 2,477,000 396,000 568,500 790,000 Total Special Revenue Funds $ 16,955,500 $ $ 16,955,500 $ 15,459,000 $ 1,216,500 $ $ 1,216,500 $ 1,135,000 Total Debt Service Funds $ 1,216,500 $ $ 1,216,500 $ 1,135,000 $ 27,132,000 $ $ 27,132,000 $ 23,332,500 Total Capital Projects Funds $ 27,132,000 $ $ 27,132,000 $ 23,332,500 $ $ $ $ Total Permanent Funds $ $ $ $ DEBT SERVICE FUNDS Debt Service Fund CAPITAL PROJECTS FUNDS Capital - Streets Fund Capital - Parks Improvement Fund DIF Municipal Facilities Fund 10,521,500 221,000 485,000 PERMANENT FUNDS ENTERPRISE FUNDS Sanitation Fund Sewer Fund Water Fund $ 1,067,000 4,601,000 10,456,000 $ $ 1,067,000 4,601,000 10,456,000 $ 1,129,500 3,912,000 10,529,000 Total Enterprise Funds $ 16,124,000 $ $ 16,124,000 $ 15,570,500 $ $ $ $ $ $ INTERNAL SERVICE FUNDS $ Total Internal Service Funds $ TOTAL ALL FUNDS $ 87,649,500 $ 87,649,500 $ $ 81,488,500 * Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 327 CITY OF EL MIRAGE, ARIZONA Expenditures/Expenses by Department Fiscal Year 2017 DEPARTMENT/FUND City Clerk: General Fund List other funds ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2016 2016 2016 2017 $ $ $ $ Department Total $ $ $ $ $ $ $ $ Department Total $ $ $ $ $ $ $ $ Department Total $ $ $ $ List Department: General Fund List other funds List Department: General Fund List other funds * Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 328 329 $ TOTAL ALL FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ 171 31 23 8 12 8 4 128 Total Internal Service Fund INTERNAL SERVICE FUND Total Enterprise Funds ENTERPRISE FUNDS Water Fund Sewer Fund Total Permanent Funds PERMANENT FUNDS Total Capital Projects Funds CAPITAL PROJECTS FUNDS Total Debt Service Funds DEBT SERVICE FUNDS Total Special Revenue Funds SPECIAL REVENUE FUNDS Municipal Court Fund Highway User Revenue Fund GENERAL FUND FUND Full-Time Equivalent (FTE) 2017 11,437,000 1,733,000 1,317,500 415,500 656,000 471,000 185,000 9,048,000 Employee Salaries and Hourly Costs 2017 $ $ $ $ $ $ $ $ $ $ $ $ $ 1,835,000 193,000 145,000 48,000 68,000 45,000 23,000 1,574,000 Retirement Costs 2017 $ $ $ $ $ $ $ $ $ $ $ $ $ 1,518,000 261,000 179,000 82,000 108,000 66,000 42,000 1,149,000 Healthcare Costs 2017 CITY OF EL MIRAGE, ARIZONA Full-Time Employees and Personnel Compensation Fiscal Year 2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,396,500 224,000 166,000 58,000 93,500 51,000 42,500 1,079,000 Other Benefit Costs 2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 16,186,500 2,411,000 1,807,500 603,500 925,500 633,000 292,500 12,850,000 Total Estimated Personnel Compensation 2017 THIS PAGE INTENTIONALLY LEFT BLANK 330 SUPPLEMENTAL INFORMATION Council Adopted Final Budget 331 City Of El Mirage Budget Calendar For FY 16-17 Action Date Post External Funding request application on City web page 1/5 Complete preliminary fiscal year revenue estimates. 1/19 Distribute budget request forms and instructions to departments. 1/20 Deadline for Organizations to submit external funding request application. 2/1 (5:00 p.m.) Deadline for Departments to submit requests for new department(s)/line 2/5 item(s) to Finance. Deadline for Departments to submit budget requests and fee changes to 2/19 Finance. Finance compiles budget information submitted by the departments for City 2/23-3/9 Manager review. Receive from county assessor the City of El Mirage certified property values 2/10 necessary to calculate the property tax levy limit and the final levy limit worksheet. Make the property values provided by the county assessor available for 2/13 public inspection. Notify the Property Tax Oversight Commission as to 2/13 agreement/disagreement with the property tax limit within 10 days of receipt of values. City Manager reviews budget submittals with departments. 3/14-18 Council Meeting - Fee Change Presentation 3/15 Release report of fee increases proposed to take effect July 1st 3/16 City Manager and Finance office prepare draft budget proposal. 3/23-4/8 Council Workshop - Budget Framework Presentation 4/5 Finance prepares draft tentative budget document. 4/11-21 Provide Draft Tentative Budget to City Council. 4/22 Council Budget Workshops - Review Budget 5/2-3 Adopt Tentative Budget at regular Council meeting (and fee changes). 5/17 Publish first Truth-In-Taxation (TNT) Public Notice, and issue a press 5/18-24 release. First publication of tentative budget. 5/19 Publish second Truth-In-Taxation Public Notice. 5/28-31 Second publication of tentative budget. 5/26 Hold TNT public hearing - Roll Call Vote on Primary Property Tax Levy at 6/7 regular Council meeting. Hold public hearing for Final Budget and adopt Final Budget at Special 6/7 Council meeting. Mail a copy of the truth in taxation notice, a statement of its publication and 6/10 result of the council's vote to the Property Tax Oversight Commission. Adopt Property Tax Levy at regular Council meeting. 6/21 Forward Certified copy of primary and secondary tax levy ordinance to 6/24 county. County Board of Supervisors adopts tax levy on or before the third Monday 8/15 in August. Council Presentation and/or Action Actions are not necessary if primary tax levy is not being increased. No increase is proposed at this time. 332 333 334 335 336 337 338 339 340 341 342 343 Financial Management P olicies Revised June 7, 2016 Revised May 21, 2013 Adopted June 19, 2012 Sound financial policies provide guidance and assurance to the community that the City is following best practices. The Government Finance Officers Association recommends that financial policies be developed and formally adopted by the jurisdiction’s governing board. These policies are subject to review and refresh at any time. 344 Table of Contents Policy Title Page 1 Financial Management Goals 1 2 Policy Review 2 3 Budget 3 4 Cash Management and Investment 8 5 Capital Improvement Plan 9 6 Debt Management 10 7 Accounting, Auditing, and Financial Reporting 13 8 Written Policies and Procedures for Tax-Advantaged Bonds 14 9 Fund Balance Policy 25 345 Policy 1 Financial Management Goals Purpose: Define overall financial management goals. 1.1 Maintain a financially viable city government that provides an adequate level of services. 1.2 Maintain financial flexibility to adapt to local, regional, and national economic changes. 1.3 Maintain programs and activities that add value and contribute to the City’s mission. 346 Policy 2 Policy Review Purpose: Require periodic review and revision to financial management policies. 2.1 2.2 The Council will annually or more frequently as required, review and adopt the financial management policies. These policies are meant to serve as a guideline to ensure that best practices are utilized. Accordingly the term “shall” as utilized in this document is considered to be synonymous with the term “should”. 347 Policy 3 Budget Policies Purpose: Require the City to systematically plan, adopt, and manage annual operating budgets. Section 3.1: Introduction 3.1.1 The Council shall annually review, re-affirm, amend as necessary, and adopt budget policies (guidelines) as part of the process to develop, consider, and adopt tentative and final budgets. The budget policies will address revenues, expenditure controls, grants, transfers, reserves/contingencies, balances, and reporting. These policies are intended to ensure that the long-term desires of the Council will be met within the financial constraints of the City. Section 3.2: General 3.2.1 The Council shall use the budget process to weigh all competing requests for City resources, within expected fiscal constraints. The Council shall discourage requests for new, ongoing activities outside the budget process. 3.2.2 The City shall rely upon ongoing revenues to fund ongoing expenditures and avoid one-time sources of revenues to fund ongoing activities. 3.2.3 The Finance Director shall annually prepare 5-year revenue and expenditure forecasts to examine the City’s ability to absorb operating costs due to changes in the economy, service demands, service levels, and capital improvements. 3.2.4 The Finance Director shall prepare and the Council shall adopt a department-level operating budget, as presented in schedule E of state budget forms. 3.2.5 The Council can compare service delivery alternatives to ensure that quality services are provided at the most competitive and economical cost. Finance shall direct departments to identify all activities that can be provided by another source and review options/alternatives to current service delivery. The City shall review service delivery alternatives continually. 3.2.6 The City shall fund current year capital projects with: 1. bonds, 2. grants, or 3. funds accumulated (fund balances) prior to budgeting for capital expenditures. 3.2.7 The City shall practice conservatism in budgeting for both revenues and expenditures to ensure the City can meet its ongoing obligations. The City shall not budget excess funds collected (fund balance) for ongoing expenditures. 348 Section 3.3: Revenues 3.3.1 The City shall develop diversified and stable revenue sources to protect activities from short-term fluctuations in any single revenue source. 3.3.2 The City shall not dedicate revenues for specific purposes unless required by law, Council Policy, or Generally Accepted Accounting Principles (GAAP). The Finance Director shall deposit all non-restricted revenues in the general fund for appropriation through the budget process. 3.3.3 The Council shall review user fees and charges annually to ensure recovery of all direct and indirect costs of service, unless full cost recovery would be excessively burdensome on citizens receiving service. 3.3.4 The Council shall adjust rates for enterprise operations (water, sewer, and sanitation) based on ten-year fund plans. 3.3.5 The Council shall annually consider the impacts to the General Fund of providing public safety services, as well as the financial impact on the residents and property owners, before setting the primary property tax levy. By statute the primary property levy with adjustments shall not exceed 102% of the prior fiscal year’s maximum allowable levy plus new construction and reimbursement for the prior calendar year’s tort liability payments. Section 3.4: Grants 3.4.1 The City may rely on grants to leverage City funds. The City shall avoid inconsistent and/or fluctuating grants to fund ongoing activities. In the event of reduced grant funding, the City may substitute City resources only after all other priorities and alternatives are considered. Therefore, employees shall apply for grants that are consistent with the mission and priorities of the City. When employees apply for, accept, and/or administer a grant, the City assumes responsibility for complying with the grant obligations. The City Manager shall establish policies for grant related projects. 3.4.2 Whenever possible, the City shall consider grant funded projects which require City matching or operating funds as part of the budget process. Any grant funded expenditure should include a five year analysis of the amount of City funds required to subsidize its operation. Section 3.5: Transfers and Interfund Loans 3.5.1 All requests for transfer require written justification explaining the rationale and fiscal impact. 349 3.5.2 Any transfers between funds, projects, or contingencies require City Council approval. Transfers from department to department within a fund or from line item account to line item account within a department shall require City Manager approval. 3.5.3 The Council must review and approve interfund loans. Section 3.6: Reserve/Council Contingency 3.6.1 Council Contingency Funds. The City may use contingency funds when additional funds are needed to offset unexpected expenditure increases or when unanticipated events threaten the public health or safety. The City Manager shall review and may approve use of contingency funds in accordance with the City’s procurement policy. 3.6.2 Reserve Funds. The Council will not budget reserve funds – reserve funds are “savings” intended to offset revenue shortfalls during a fiscal year. If there is a shortfall in revenue, the City shall use reserve funds in accordance with the City’s fund balance policy. The City may establish reserves for all operating funds – an operating fund is a fund that has salary expenses or collects user fees for services performed (excludes grant and capital funds). 3.6.3 Debt Service Funds. The City may accumulate secondary property tax revenues in an amount equal to six months of debt service to ensure that the General Fund is not subsidizing debt service payments. The City shall not collect and reserve secondary property taxes in an amount exceeding twelve months of debt service unless the City intends to prepay general obligation bonds. 3.6.4 Debt Service and Replacement Reserves. The City shall fund debt service and replacement reserves to meet required bond covenants including repair and replacement funds in the water and sewer funds. Section 3.7: Budget Process 3.7.1 The City shall monitor and follow the budget process throughout the year. The Finance Director, in consultation with the City Manager, shall initiate the formal budget process by distributing to Departments a budget packet that includes an outline of the budget schedule, year-to-date expenditures and revenues, and all applicable budget forms. 3.7.2 The City Manager and Finance Director shall schedule and host a budget introduction session with all Department heads. 3.7.3 Departments shall prepare and submit their requests to the Finance Director. 350 3.7.4 The Finance Director shall prepare summary reports, along with detailed budget requests, and submit the reports and detail to the City Manager. 3.7.5 Department heads shall individually present capital and operating requests to the City Manager. 3.7.6 The City Manager shall review budget requests and provide further guidance to Departments. 3.7.7 The City Manager and the Finance Director shall present the recommended draft budget to Council for review and discussion at a Council retreat. As required, Department heads may be present and participate at the Council retreat. 3.7.8 After the Council retreat, the Finance Director shall revise the draft budget and prepare a recommended tentative budget. The City Manager and Finance Director shall present the recommended tentative budget for Council consideration and adoption at a regular Council meeting. Capital projects and acquisitions that have not been completed in the current fiscal year are included in the tentative budget as carry forward projects and the beginning fund balance is adjusted accordingly. 3.7.9 After Council action, the City Clerk shall publish the tentative budget for two consecutive weeks in the local paper. 3.7.10 The Council shall schedule and host a public hearing on the budget, after which the Council shall consider and may adopt the final budget. The Finance Director shall ensure that budget adoption adheres to all statutory hearings, publications, and requirements. 3.7.11 The Council shall set the final property tax levy in accordance with State law. 3.7.12 After the Council adopts the tentative budget and sets the expenditure limitation, the City shall not expend more than the total appropriated for all funds. Section 3.8: Budget Basis 3.8.1 The City prepares budgets primarily on a cash basis. This is different than the accounting process which utilizes a modified accrual basis. Cash basis means that revenues are recognized when they are collected and expenses are recognized when they are paid. Modified accrual basis recognizes revenues when they become available and measurable and, generally, recognizes expenditures when the City agrees/commits to buy something. 3.8.2 Independent Auditors shall annually provide a reconciliation of actual expenditures compared to the adopted budget in accordance with State law. 351 3.8.3 The City shall use the Annual Audited Financial Statements (Audit) to detail the final status of the City’s finances compared to budget on the basis of Generally Accepted Accounting Principles (GAAP). In most cases, this conforms to the way the City prepares its budget. Exceptions are as follows: 1. Compensated absences are accrued as earned by employees (GAAP) as opposed to being expended when paid (Budget). 2. Capital Outlay within the enterprise funds are shown as assets (GAAP) and are shown as expenses in the budget. 3. Bond and loan principal payments within the enterprise funds are shown as reductions of liabilities (GAAP) and are shown as expenses in the budget. 3.8.4 Due to expenditure limitation statutes, the City must identify all possible expenditures and corresponding revenues within the budget. The Finance Director and Department heads shall closely monitor expenditures to ensure that they are being spent for the purpose identified in the budget and that the corresponding revenue is adequate. The Finance Director shall establish and maintain a detailed accounting structure to record revenues and expenditures at the level of detail shown in the budget. Section 3.9: Funds 3.9.1 State law only requires the existence of two funds, the General Fund and the Highway Users Revenue Fund (HURF). 3.9.2 The City may create and maintain other funds by statute, agreement, ordinance, contract, or to provide balance sheet accounts for tracking purposes. To the extent feasible, the City may limit the number of funds to comply with GAAP. 352 Policy 4 Cash Management and Investment Purpose: Ensure investment, liquidity, and yield. 4.1 The Finance Director, in consultation with the City Manager, will invest all funds of the City according to six criteria in order of importance: a. b. c. d. e. f. Legality Safety Liquidity Yield Duration Accounting Complexity 4.2 The City will collect, deposit, and disburse all funds to maximize invested cash. 4.3 To maximize investment yields, the City will consolidate cash balances from various funds to maximize the size and duration of investments. The Finance Director will allocate investment earnings to participating funds. 4.4 The City will conduct its investment activities with financial institutions in accordance with written contracts. 4.5 The City will protect its investment securities through third party custodial safekeeping. 353 Policy 5 Capital Improvement Plan Purpose: Require the City to plan, schedule, and finance capital projects and acquisitions. 5.1 The Finance Director will annually coordinate with the City’s Engineer and Public Works Director to submit a Capital Improvement Plan for review by the City Manager, then Council. 5.2 The Capital Improvement Plan shall include: a. A statement of the objectives of the Capital Improvement Plan. b. An estimate of each project’s/acquisition’s useful life. c. An estimate of each project’s/acquisition’s capital costs broken down by fiscal year. d. An estimate of each project’s/acquisition’s annual operating costs. e. An evaluation of potential funding sources for each project/acquisition. f. Recommended funding sources for each project/acquisition. g. A development schedule for each project/acquisition. h. A scope of work to be performed for each project/acquisition. i. If a project/acquisition will be completed in phases, each phase should be identified as a separate project/acquisition. 5.3 The current year of the Capital Improvement Plan will provide the basis for the capital budget. 5.4 When current revenues or resources are available for projects/acquisitions, the City will first consider those projects/acquisitions with the shortest useful life and/or those projects/ acquisitions which are difficult to finance with debt. 5.5 The City may not proceed with construction or acquisition until the funding sources have been identified to finance the project. 5.6 At the end of the Fiscal Year in which the project is completed or acquired, any remaining budgeted funds will revert to the fund balance of the funding source. 354 Policy 6 Debt Management Purpose: Evaluate the purpose, necessity, and condition under which the City will issue debt. Section 6.1: Overall Debt Management Policies 6.1.1 The City will utilize long-term debt to finance capital projects in accordance with the Capital Improvement Plan. 6.1.2 The City will prohibit the City’s financial advisor from underwriting any debt directly issued by the City or special districts sponsored by the City within a negotiated underwriting of debt offered through public sale. This underwriting prohibition does not include: a. competitive bond sales when the City authorizes the financial advisor to submit a competitive bid, b. bond issues by the Greater Arizona Development Authority, the Water Infrastructure Finance Authority, or other independent financing authority on behalf of the City, and c. limited offerings, private placements, or other underwritings not offered through public sale. 6.1.3 The City will consider refunding debt when the net present value of the debt service savings exceeds 3% and $100,000 Net Present Value (NPV). The City will also consider refunding debt to modify restrictive covenants or to modify debt structures. 6.1.4 The City will adopt, review, and update as necessary written policies and procedures for tax-advantaged bonds within these financial management policies. Section 6.2: General Obligation Bonds 6.2.1 The City may finance capital projects with general obligation bonds authorized by voters through a citywide bond election. 6.2.2 The City will repay general obligation bonds from secondary property taxes authorized by voters or from any lawfully available source of revenue. 6.2.3 The target maturity for general obligation bonds will typically range between twenty (20) and thirty (30) years. The final maturity will not exceed the useful life of the capital project. 6.2.4 Where possible, the City will structure general obligation bond issues to create annual level debt service payments. 355 6.2.5 In accordance with the State of Arizona Constitution, total general obligation debt cannot be issued in excess of 26% of the total secondary assessed valuation of taxable property within the City. 6.2.6 The City will use investment earnings on general obligation bond balances to pay debt service unless otherwise committed towards a capital project or as otherwise directed by bond restrictions and covenants. Section 6.3: Revenue Bonds 6.3.1 The City may finance capital projects with revenue bonds authorized by voters through a citywide bond election. 6.3.2 The City may repay revenue bonds from any lawfully available source of revenue including revenue generated from the operation of the capital project being financed or from other designated revenues such as highway user revenues, excise taxes, or special fees/taxes. 6.3.3 The target maturity for revenue bonds will typically range between twenty (20) and thirty (30) years. The final maturity will not exceed the useful life of the capital project. 6.3.4 Where possible, the City will structure revenue bond issues to create annual level debt service payments. 6.3.5 The City will fund a debt service reserve when required by rating agencies, bond insurers, or existing bond covenants. 6.3.6 The City will use investment earnings on revenue bond balances to pay debt service unless otherwise committed towards a capital project or as otherwise directed by bond restrictions and covenants. Section 6.4: Debt Subject to Annually Appropriated Debt Service 6.4.1 The City may finance capital projects with debt authorized by the Council with debt service subject to annual appropriations (henceforth, “Annual Appropriation Debt” or “AAD.”) 6.4.2 The City may repay AAD from any lawfully available source of revenue including revenue generated from the operation of the capital project being financed or from other designated revenues such as excise taxes, or special fees/taxes. 6.4.3 The target maturity for AAD will typically range between twenty (20) and thirty (30) years. The final maturity will not exceed the useful life of the capital project. 356 6.4.4 Where possible, the City will structure AAD issues to create annual level debt service payments. 6.4.5 The City will fund a debt service reserve when required by rating agencies, bond insurers, or existing bond covenants. 6.4.6 The City will use investment earnings on AAD balances to pay debt service unless otherwise committed towards a capital project or as otherwise directed by bond restrictions and covenants. Section 6.5: Municipal Improvement District/Special Assessment Bonds 6.5.1 The City may finance capital projects with special assessment bonds after the Council forms a Municipal Improvement District (MID) in accordance with State statutes. 6.5.2 The City may form a MID when there is a clear and significant purpose for the City and when commercial or residential developments or redevelopments desire improvements to property such as roads, water lines, sewer lines, street lights, and drainage. Section 6.6: Community Facilities District Bonds 6.6.1 The City may form a Community Facility District (CFD) when there is a clear and significant purpose of the City and when commercial or residential developments or redevelopments desire improvement to property such as roads, water lines, sewer lines, street lights, and drainage. 6.6.2 CFD’s for commercial development may be formed for any size district and for any amount deemed appropriate by the Council. 6.6.3 CFD’s for residential development of less than 160 acres are discouraged and should only be considered if the improvements achieve published Council goals. 6.6.4 Should the City desire to form a CFD, the Council may adopt and the City will maintain an expanded policy on CFDs. 357 Policy 7 Accounting, Auditing and Financial Reporting Purpose: Provide financial data to the Council, City management, citizens, investors, and creditors. 7.1 The City will maintain accounting and financial reporting systems in conformance with Generally Accepted Accounting Principles (GAAP) and standards promulgated by the Governmental Accounting Standards Board (GASB). 7.2 The City will develop and manage its accounting system to provide reasonable assurance regarding the: a. b. c. d. safeguarding of assets against loss from unauthorized use or disposition, proper recording of financial transactions, reliability of financial records for preparing financial statements, and accountability for capital assets. 7.3 The Finance Director shall catalog all significant financial events and related matters and prepare the City’s annual disclosures, as required by the SEC Regulation 15-C-212. 7.4 The City will engage an independent public accounting firm to annually audit the City’s financial statements in accordance with Generally Accepted Government Auditing Standards (GAGAS). The City will prepare its financial statements in accordance with applicable standards and will account for its operations in a manner consistent with the goal of obtaining an unqualified opinion from its auditors. 7.5 Following the annual financial statement audit, the Finance Director will issue an official Annual Financial Report (AFR) The AFR will include the bond related ongoing disclosure requirements and will fully disclose all significant financial events and related matters. The Finance Director will provide the AFR to the rating agencies, municipal bond insurers, and national bond disclosure repositories. 7.6 The Finance Director will post the AFR and Annual Adopted Budget on the City’s website and make them available to the public. 7.7 The Finance Director will generate monthly revenue and expenditure reports for review by the Council and City management. 358 Policy 8 Written Policies and Procedures for Tax-Advantaged Bonds Purpose: Comply with federal requirements to issue bonds or other obligations of the City. Section 8.1: Introduction and Overview 8.1.1 The City has issued and may in the future issue tax-exempt obligations (including, without limitation, bonds, notes, loans, leases and certificates), tax credit obligations and “direct-pay” tax credit obligations (together, “tax-advantaged bonds”) that are subject to certain requirements under the Internal Revenue Code of 1986, as amended (the “Code”). 8.1.2 The City has established the policies and procedures contained herein (the “Procedures”) as of June 19, 2012 in order to ensure that the City complies with the requirements of the Code that are applicable to its tax-advantaged bonds. These Procedures, coupled with requirements contained in the Arbitrage and Tax Certificate (the “Tax Certificate”) or other operative documents executed at the time of issuance of the tax-advantaged bonds, are intended to constitute written procedures for ongoing compliance with the Federal tax requirements applicable to the bonds and for timely identification and remediation of violations of such requirements. 8.1.3 The tax-advantaged bonds that are covered by these Procedures include, but are not limited to, “Build America Bonds”, “Recovery Zone Economic Development Bonds”, and “Specified Tax Credit Bonds” that constitute “qualified bonds” under Section 6431 of the Code and are therefore eligible for interest subsidy payments (the “Subsidy”) from the U.S. Treasury (such Build America Bonds, Recovery Zone Economic Development Bonds and Specified Tax Credit Bonds are collectively referred to as “Direct-Pay Bonds”). Specified Tax Credit Bonds include new clean renewable energy bonds, qualified energy conservation bonds, qualified zone academy bonds and qualified school construction bonds. Section 8.2: General Matters 8.2.1 Responsible Officer. The Finance Director will have overall responsibility for ensuring that the ongoing requirements described in these Procedures are met with respect to tax-advantaged bonds (the “Responsible Officer”). 8.2.2 Establishment of Procedures. The Procedures established herein will be set forth within the City’s Financial Management Policies which includes the City’s Debt Management Policies. 359 8.2.3 Additional Responsible Employees. The Responsible Officer shall identify any additional persons who will be responsible for each section of the Procedures, notify the current holder of that office of the responsibilities, and provide that person a copy of the Procedures. Upon employee or officer transitions, new personnel should be advised of responsibilities under the Procedures and ensure they understand the importance of the Procedures. If employee or officer positions are restructured or eliminated, responsibilities should be reassigned as necessary. 8.2.4 Training Required. The Responsible Officer and other responsible persons shall receive appropriate training that includes the review of and familiarity with the contents of these Procedures, review of the requirements contained in the Code applicable to each tax-advantaged bond, identification of all tax-advantaged bonds that must be monitored, identification of all facilities (or portions thereof) financed with proceeds of tax-advantaged bonds, familiarity with the requirements contained in the Tax Certificate or other operative documents contained in the transcript, and familiarity with the procedures that must be taken in order to correct noncompliance with the requirements of the Code in a timely manner. 8.2.5 Periodic Review. The Responsible Officer or other responsible person shall periodically review compliance with the Procedures and with the terms of the Tax Certificate to determine whether any violations have occurred so that such violations can be timely remedied through the “remedial action” regulations (Treasury Regulation §1.141-12, §1.142-2, §1.144-2, §1.145-2 or §1.147-2, as applicable) or the Voluntary Closing Agreement Program described in Internal Revenue Service (“IRS”) Notice 2008-31 (or successor guidance) and related sections of the Internal Revenue Manual. Such periodic review shall occur at least annually or more frequently prior to the issuance of new or refunding obligations. 8.2.6 Change in Bond Terms. If any changes to the terms of the bonds are contemplated, bond counsel should be consulted. Such modifications could result in a reissuance, i.e., a deemed refunding, of the bonds which could jeopardize the status of taxadvantaged bonds, including Direct-Pay Bonds (and thereby affect the continued receipt of the Subsidy for Direct-Pay Bonds). 8.2.7 Change in Bond Terms. If any changes to the terms of the bonds are contemplated, bond counsel should be consulted. Such modifications could result in a reissuance, i.e., a deemed refunding, of the bonds which could jeopardize the status of taxadvantaged bonds, including Direct-Pay Bonds (and thereby affect the continued receipt of the Subsidy for Direct-Pay Bonds). 360 Section 8.3: Issue Price for Tax-Advantaged Bonds; Premium Limit for Direct-Pay Bonds 8.3.1 Issue Price. In order to document the issue price of tax-advantaged bonds, the Responsible Officer shall consult with bond counsel and obtain a written certification from the underwriter, placement agent or other purchaser of the bonds as to the offering price of the bonds that is in form and substance acceptable to the City and bond counsel. 8.3.2 Premium Limit for Direct Pay-Bonds. Prior to issuing Direct-Pay Bonds, the Responsible Officer shall consult with bond counsel and the City’s financial advisors to assure that the premium on each maturity of the Direct-Pay Bonds (stated as a percentage of principal amount) does not exceed one-quarter of one-percent (0.25%) multiplied by the number of complete years to the earlier of the final maturity of the bonds or, generally, the earliest call date of the bonds, and that the excess of the issue price of the bonds over the price at which the bonds are sold to the underwriter or placement agent, when combined with other issuance costs paid from proceeds of the bonds, does not exceed 2% of the sale proceeds of the bonds. Section 8.4: IRS Information Return Filing 8.4.1 Filing of Applicable Form 8038. The Responsible Officer will confirm that bond counsel has filed the applicable information reports (such as Forms 8038, 8038-G, 8038-B or 8038-TC) for such bond issue with the IRS on a timely basis, and maintain copies of such form including evidence of timely filing as part of the transcript of the bond issue. 8.4.2 Filing of Form 8038-CP. For Direct-Pay Bonds, the Responsible Officer shall review the IRS Form 8038-CP in order to ensure that the proper amount of interest is being reported and the proper amount of Subsidy is being requested with respect to each interest payment date. The Responsible Officer shall ensure that the IRS Form 8038CP is filed on a timely basis with respect to each interest payment date in order to receive timely payment of the Subsidy. If the Subsidy is to be paid to a person other than the City (i.e., the bond trustee), the Responsible Officer shall obtain and record the contact information of that person, and ensure that it is properly shown on Form 8038-CP so that the direct payment will be made to the proper person. 8.4.3 Filing of Forms 8038-T or 8038-R. The Responsible Officer shall file the IRS Form 8038-T relating to the payment of rebate or yield reduction payments in a timely manner as discussed in Section 8.10. The Responsible Officer shall also monitor the extent to which the City is eligible to receive a refund of prior rebate payments and provide for the timely filing for such refunds using an IRS Form 8038-R. 361 Section 8.5: Use of Proceeds 8.5.1 The Responsible Officer or other responsible shall be responsible for ensuring and monitoring the appropriate use of proceeds as detailed in this section. 8.5.2 Consistent Accounting Procedures. Maintain clear and consistent accounting procedures for tracking the investment and expenditures of bond proceeds, including investment earnings on bond proceeds. 8.5.3 Reimbursement Allocations at Closing. At or shortly after closing of a bond issue, ensure that any allocations for reimbursement expenditures comply with the Tax Certificate. 8.5.4 Timely Expenditure of Bond Proceeds. Monitor that sale proceeds and investment earnings on sale proceeds of tax-advantaged bonds are spent in a timely fashion consistent with the requirements of the Tax Certificate. 8.5.5 Costs of Issuance. With respect to Direct-Pay Bonds and qualified private activity bonds, monitor that no more than 2% of the sale proceeds are used to pay costs of issuance. 8.5.6 Qualified Use of Proceeds of Direct-Pay Build America Bonds. With respect to Build America Bonds, determine the correct amount of available project proceeds and monitor that 100% of all sale proceeds and investment earnings on sale proceeds (other than proceeds used to pay costs of issuance or deposited in a reasonably required reserve fund) are allocated to capital expenditures in a timely fashion consistent with the requirements of the Tax Certificate. 8.5.7 Qualified Use of Proceeds of Recovery Zone Economic Development Bonds. With respect to Recovery Zone Economic Development Bonds, determine the correct amount of available project proceeds and monitor that 100% of all sale proceeds and investment earnings on sale proceeds (other than proceeds used to pay costs of issuance or deposited in a reasonably required reserve fund) are allocated to expenditures for qualified economic development purposes within the recovery zone in a timely fashion consistent with the requirements of the Tax Certificate. Ensure compliance with the “Davis Bacon” requirements described in Section 8.9. 362 8.5.8 Qualified Use of Proceeds of Specified Tax Credit Bonds. With respect to Specified Tax Credit Bonds, determine the correct amount of available project proceeds and monitor that 100% of all sale proceeds and investment earnings on sale proceeds (other than proceeds used to pay costs of issuance) are allocated to qualifying expenditures that are permitted for each type of Specified Tax Credit Bond in a timely fashion consistent with the requirements of the Tax Certificate. If proceeds are not spent by the end of the “expenditure period” as defined in Section 8.9, redeem bonds in accordance with the requirements of the Code as further described in Section 8.9. 8.5.9 Qualified Use of Proceeds of Qualified Private Activity Bonds. With respect to qualified bonds, including exempt facility bonds, monitor that sale proceeds and investment earnings on sale proceeds are allocated to qualifying expenditures permitted for each type of qualified bond in a timely fashion consistent with the requirements of the Tax Certificate. If an exempt facility or other applicable facility will not be completed, or the facility has been placed in service, and there are remaining unspent bond proceeds, immediately consult with bond counsel to determine whether bonds are required to be redeemed under Treasury Regulation §1.142-2. If exempt facility bonds are required to be redeemed or defeased in order to comply with the remedial action rules under Treasury Regulation §1.142-2, such redemption or defeasance must occur within 90 days of the date an action is taken that causes the bonds to not be used for the qualifying purpose for which the bonds were issued. 8.5.10 Requisitions. Utilize requisitions to draw down bond proceeds, and ensure that each requisition contains (or has attached to it) detailed information in order to establish when and how bond proceeds were spent; review requisitions carefully before submission to ensure proper use of bond proceeds to minimize the need for reallocations. 8.5.11 Final Allocation. Ensure that a final allocation of bond proceeds (including investment earnings) to qualifying expenditures is made if bond proceeds are to be allocated to project expenditures on a basis other than “direct tracing” (direct tracing means treating the bond proceeds as spent as shown in the accounting records for bond draws and project expenditures). An allocation other than on the basis of “direct tracing” is often made to reduce the private business use of bond proceeds that would otherwise result from “direct tracing” of proceeds to project expenditures. This allocation must be made within 18 months after the later of the date the expenditure was made or the date the project was placed in service, but not later than five years and 60 days after the date the bonds are issued (or 60 days after the bond issue is retired, if earlier). Bond counsel can assist with the final allocation of bond proceeds to project costs. Maintain a copy of the final allocation in the records for the tax-advantaged bond. 363 8.5.12 Maintenance and Retention of Records Relating to Proceeds. Maintain careful records of all project and other costs (e.g., costs of issuance, credit enhancement and capitalized interest) and uses (e.g., deposits to a reserve fund) for which bond proceeds were spent or used. These records should be maintained separately for each issue of bonds for the period indicated under Section 8.11. Section 8.6: Monitoring Private Business Use 8.6.1 With respect to tax-advantaged bonds that are subject to the private activity bond limitations provided in the Code (e.g., governmental bonds and qualified 501(c)(3) bonds), the Responsible Officer or other responsible person shall ensure and monitor the appropriate use of proceeds as detailed within this section. 8.6.2 Identify Bond-Financed Facilities. Identify or “map” which outstanding bond issues financed which facilities and in what amounts. 8.6.3 Review of Contracts with Private Persons. Review all of the following contracts or arrangements with non-governmental persons or organizations or the federal government (collectively referred to as “private persons”) with respect to the bondfinanced facilities which could result in private business use of the facilities: a. b. c. d. Sales of bond-financed facilities; Leases of bond-financed facilities; Management or service contracts relating to bond-financed facilities; Research contracts under which a private person sponsors research in bondfinanced facilities; and e. Any other contracts involving “special legal entitlements” (such as naming rights or exclusive provider arrangements) granted to a private person with respect to bond-financed facilities. 8.6.4 Counsel Review of New Contracts or Amendments. Before amending an existing agreement with a private person or entering into any new lease, management, service, or research agreement with a private person, consult counsel to review such amendment or agreement to determine whether it results in private business use. 8.6.5 Establish Procedures to Ensure Proper Use and Ownership. Establish procedures to ensure that bond-financed facilities are not used for private use without written approval of the Responsible Officer or other responsible person. For qualified 501(c)(3) bonds, establish procedures to ensure that the bond-financed facilities continue to be owned by a qualified 501(c)(3) organization or a governmental unit. 364 8.6.6 Analyze Use. Analyze any private business use of bond-financed facilities and, for each issue of bonds, determine whether the 10% limit on private business use (5% in the case of qualified 501(c)(3) bonds or “unrelated or disproportionate” private business use) is exceeded, and contact bond counsel or other tax advisors if either of these limits appears to be exceeded. 8.6.7 Remediation if Limits Exceeded. If it appears that private business use limits are exceeded, immediately consult with bond counsel to determine if a remedial action is required with respect to nonqualified bonds of the issue under Treasury Regulation §1.141-12, or if the IRS should be contacted under its Voluntary Closing Agreement Program. If tax-advantaged bonds are required to be redeemed or defeased in order to comply with the remedial action rules under Treasury Regulation §1.141-12, such redemption or defeasance must occur within 90 days of the date a deliberate action is taken that results in a violation of the private business use limits. 8.6.8 Maintenance and Retention of Records Relating to Private Use. Retain copies of all of the above contracts or arrangements (or, if no written contract exists, detailed records of the contracts or arrangements) with private persons for the period indicated under Section 8.11. Section 8.7: Monitoring Use of Facilities Financed with Qualified Private Activity Bonds 8.7.1 With respect to tax-advantaged bonds that are not subject to the private activity bond limitations, but are subject to the limitations provided in the Code as to the qualifying use of proceeds and qualifying use of bond-financed facilities (e.g., exempt facility bonds, qualified small issue bonds and qualified redevelopment bonds), the Responsible Officer or other responsible person shall ensure and monitor the appropriate use of proceeds as detailed within this section. 8.7.2 Identify Bond-Financed Facilities. Indentify or “map” facilities that have been bondfinanced and assure that use is for an appropriate purpose (e.g., airport facilities are being used for airport purposes). 8.7.3 Review of Contracts with Private Persons. If the bond-financed facilities are required to be governmentally owned, examine all leases, management contracts or other contracts with private persons to assure compliance with applicable safe-harbors for governmental ownership provided in the Code. Before amending an existing agreement or entering into any new lease, management or other contract, consult bond counsel to review such amendment or agreement to determine whether it complies with applicable safe harbors. 8.7.4 Establish Procedures to Monitor Use. Establish procedures to monitor that bondfinanced facilities are not used for nonqualifying purposes. Require users of facilities to immediately notify the Responsible Officer or other responsible person if a change in use of the facilities is contemplated or occurs. 365 8.7.5 Remediation if Limitations Exceeded. If qualified use of facilities financed with taxadvantaged bonds changes to a non-qualified use (e.g., use of airport facilities that is not for airport purposes), immediately consult with bond counsel to determine if a remedial action is required with respect to nonqualified bonds of the issue under Treasury Regulation §1.142-2, or if the IRS should be contacted under its Voluntary Closing Agreement Program. If tax-advantaged bonds are required to be redeemed or defeased in order to comply with the remedial action rules under Treasury Regulation §1.142-2, such redemption or defeasance must occur within 90 days of the date an action is taken that causes the bonds to not be used for the qualifying purpose for which the bonds were issued. 8.7.6 Maintenance and Retention of Records Relating to Qualifying Use. Retain copies of all of the above contracts or arrangements (or, if no written contract exists, detailed records of the contracts or arrangements) with private persons for the period indicated under Section 11 below. Section 8.8: Loan of Bond Proceeds 8.8.1 The Responsible Office or other responsible person shall consult bond counsel if a loan of proceeds of tax-advantaged bonds is contemplated. If proceeds of taxadvantaged bonds are permitted under the Code to be loaned to other entities and are in fact so loaned, require that the entities receiving a loan of bond proceeds institute policies and procedures similar to the Procedures to ensure that the proceeds of the loan and the facilities financed with proceeds of the loan comply with the limitations provided in the Code. Require the recipients of such loans to annually report to the City ongoing compliance with the Procedures and the requirements of the Code. Section 8.9: Special Requirements Applicable to Specified Tax Credit Bonds 8.9.1 The Code imposes certain additional special requirements that apply to the issuance of Specified Tax Credit Bonds. For Specified Tax Credit Bonds, the Responsible Officer or other responsible person shall ensure and monitor that the requirements of this section are met. 8.9.2 Davis-Bacon. Pursuant to the terms of Section 1701 of the American Recovery and Reinvestment Tax Act of 2009, projects financed with Specified Tax Credit Bonds are subject to the prevailing wage requirements of Subchapter IV of Chapter 31 of Title 40, United States Code. Note that these requirements also apply to the issuance of Recovery Zone Economic Development Bonds. 366 8.9.3 Spending Requirements. Although these may seem similar to “temporary period requirements,” the “spending requirements” applicable to Specified Tax Credit Bonds are hard and fast rules that if not met may cause payments of the Subsidy on some or all of the Specified Tax Credit Bonds to be lost or revoked and will require redemption of such bonds. The spending requirements are as follows: a. 100% of the sale proceeds and investment proceeds must be spent within the 3 year period beginning on the date of issuance (unless such period is extended as described below) (the “expenditure period”); b. a binding commitment with a third party to spend at least 10 percent of the sale proceeds and investment proceeds (other than the amount spent on costs of issuance) (“available project proceeds”) will be incurred within the six month period beginning on the date of issuance; c. to the extent less than 100% of available project proceeds are not spent by the end of the expenditure period for qualified purposes, the City must redeem all of the “nonqualified bonds”) within 90 days after the end of the expenditure period (this should be done with the assistance of bond counsel); d. the expenditure period may be extended beyond the initial three year period only by the U.S. Treasury upon the request of the City, which request must establish that the failure to spend the available project proceeds within three years was due to a reasonable cause and that spending will continue with due diligence. 8.9.4 Sinking Funds. Special rules permit Specified Tax Credit Bonds to be structured with sinking funds that will not be subject to rebate. These sinking funds must be structured as follows: a. the sinking fund may not be funded more rapidly than in equal monthly installments; b. the sinking fund may only be funded in a manner reasonably expected to result in an amount not greater than the amount necessary to repay the bond issue; and c. the yield on the investments in the sinking fund may not exceed the published permitted sinking fund yield for the sale date (which is set forth in the Tax Certificate). 8.9.5 Prohibition on Financial Conflicts of Interest. Upon the issuance of Specified Tax Credit Bonds, the City certified that applicable State and local laws governing conflicts of interest were followed with respect to the bonds. If the U.S. Treasury prescribes additional conflicts of interest rules with respect to the Specified Tax Credit Bonds, such rules must also be satisfied. 8.9.6 Additional Rules Applicable to Specified Tax Credit Bonds. New clean renewable energy bonds, energy conservation bonds, qualified school construction bonds and qualified zone academy bonds each have their own set of specific and unique requirements that are applicable to the use of proceeds or eligibility as a Specified Tax Credit Bond. The Responsible Officer should consult the Tax Certificate and establish procedures for monitoring compliance with such specific requirements that are applicable to the Specified Tax Credit Bonds of the City. 367 Section 8.10: Arbitrage and Rebate Compliance 8.10.1 The Responsible Officer or other responsible person shall ensure and monitor compliance with the requirements detailed in this section. 8.10.2 Review Tax Certificate. Review each Tax Certificate to understand the specific requirements that are applicable to each tax-advantaged bond issue. 8.10.3 Arbitrage Yield. Record the arbitrage yield of the bond issue, as shown on IRS Form 8038-G, 8038-B, 8038-TC or other applicable form. If the bonds are variable rate bonds, yield must be determined on an ongoing basis over the life of the bonds as described in the Tax Certificate. 8.10.4 Temporary Periods. Review the Tax Certificate to determine the “temporary periods” for each bond issue, which are the periods during which proceeds of bonds may be invested without yield restriction. 8.10.5 Post-Temporary Period Investments. Ensure that any investment of bond proceeds after applicable temporary periods is at a yield that does not exceed the applicable bond yield, unless yield reduction payments can be made pursuant to the Tax Certificate. 8.10.6 Monitor Temporary Period Compliance. Monitor that bond proceeds (including investment earnings) are expended promptly after the bonds are issued in accordance with the expectations for satisfaction of three-year or five-year temporary periods for investment of bond proceeds and to avoid “hedge bond” status. 8.10.7 Monitor Yield Restriction Limitations. Identify situations in which compliance with applicable yield restrictions depends upon later investments (e.g., the purchase of 0% State and Local Government Securities from the U.S. Treasury for an advance refunding escrow). Monitor and verify that these purchases are made as contemplated. 8.10.8 Establish Fair Market Value of Investments. Ensure that investments acquired with bond proceeds satisfy IRS regulatory safe harbors for establishing fair market value (e.g., through the use of bidding procedures), and maintaining records to demonstrate satisfaction of such safe harbors. Consult the Tax Certificate for a description of applicable rules. 8.10.9 Credit Enhancement, Hedging and Sinking Funds. Consult with bond counsel before engaging in credit enhancement or hedging transactions relating to a bond issue, and before creating separate funds that are reasonably expected to be used to pay debt service on bonds. Maintain copies of all contracts and certificates relating to credit enhancement and hedging transactions that are entered into relating to a bond issue. 368 8.10.10 Grants/Donations to Governmental Entities. Before beginning a capital campaign or grant application that may result in gifts that are restricted to bond-financed projects (or, in the absence of such a campaign, upon the receipt of such restricted gifts), consult bond counsel to determine whether replacement proceeds may result that are required to be yield restricted. 8.10.11 Bona Fide Debt Service Fund. Even after all proceeds of a given bond issue have been spent, ensure that the debt service fund meets the requirements of a “bona fide debt service fund,” i.e., one used primarily to achieve a proper matching of revenues with debt service that is depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of: (i) the earnings on the fund for the immediately preceding bond year; or (ii) one-twelfth of the debt service on the issue for the immediately preceding bond year. To the extent that a debt service fund qualifies as a bona fide debt service fund for a given bond year, the investment of amounts held in that fund is not subject to yield restriction for that year. 8.10.12 Debt Service Reserve Funds. Ensure that amounts invested in any reasonably required debt service reserve fund do not exceed the least of: (i) 10% of the stated principal amount of the bonds (or the sale proceeds of the bond issue if the bond issue has original issue discount or original issue premium that exceeds 2% of the stated principal amount of the bond issue plus, in the case of premium, reasonable underwriter’s compensation); (ii) maximum annual debt service on the bond issue; or (iii) 125% of average annual debt service on the bond issue. 369 8.10.13 Rebate and Yield Reduction Payment Compliance. Review the Arbitrage Rebate covenants contained in the Tax Certificate. Subject to certain rebate exceptions described below, investment earnings on bond proceeds at a yield in excess of the bond yield (i.e., positive arbitrage) generally must be rebated to the U.S. Treasury, even if a temporary period exception from yield restriction allowed the earning of positive arbitrage. a. Ensure that rebate and yield reduction payment calculations will be timely performed and payment of such amounts, if any, will be timely made. Such payments are generally due 60 days after the fifth anniversary of the date of issue of the bonds, then in succeeding installments every five years. The final rebate payment for a bond issue is due 60 days after retirement of the last bond of the issue. The City should hire a rebate consultant if necessary. b. Review the rebate section of the Tax Certificate to determine whether the “small issuer” rebate exception applies to the bond issue. c. If the 6-month, 18-month, or 24-month spending exceptions from the rebate requirement (as described in the Tax Certificate) may apply to the bonds, ensure that the spending of proceeds is monitored prior to semi-annual spending dates for the applicable exception. d. Make rebate and yield reduction payments and file Form 8038-T in a timely manner. e. Even after all other proceeds of a given bond issue have been spent, ensure compliance with rebate requirements for any debt service reserve fund and any debt service fund that is not exempt from the rebate requirement (see the Arbitrage Rebate covenants contained in the Tax Certificate). 8.10.14 Maintenance and Retention of Arbitrage and Rebate Records. Maintain records of investments and expenditures of proceeds, rebate exception analyses, rebate calculations, Forms 8038-T, and rebate and yield reduction payments, and any other records relevant to compliance with the arbitrage restrictions for the period indicated in Section 11 below. Section 8.11: Record Retention 8.11.1 For each issue of bonds or other obligations of the City, the Responsible Officer or other responsible person shall ensure and monitor the transcript and all records and documents described in these Procedures will be maintained while any of the bonds are outstanding and during the three-year period following the final maturity or redemption of that bond issue, or if the bonds are refunded (or re-refunded), while any of the refunding bonds are outstanding and during the three-year period following the final maturity or redemption of the refunding bonds. 370 Policy 9 Fund Balance Purpose: Identify and classify fund balances in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions and establish minimum fund balance targets as recommended by the Government Finance Officers Association Best Practices and Advisories guidelines, Replenishing Fund Balance in the General Fund. Section 9.1: Fund Balance Classifications 9.1.1 In accordance with GASB 54, the City shall categorize fund balance within five classifications for governmental accounting and tracking purposes as more fully defined within this policy: 1. 2. 3. 4. 5. 9.1.2 Nonspendable, Restricted, Committed Assigned, and Unassigned. The City shall maintain a prudent level of financial resources to protect against reducing service levels, incurring debt, or raising taxes and fees because of unexpected revenue shortfalls, unanticipated expenditures, and similar circumstances. The City shall use this Fund Balance Policy as guide to prepare and execute the annual budget to ensure the City: 1. maintains sufficient reserves for cash flow needs, economic and legislative uncertainties, unanticipated expenditures or revenue shortfalls, and contingencies 2. preserves flexibility throughout the fiscal year to make adjustments in funding for programs approved in connection with the annual budget. Section 9.2: Nonspendable Fund Balances 9.2.1 Consists of funds that are not in a spendable form (e.g., inventories and prepaid items) or funds that legally or contractually must be maintained intact (e.g., corpus of a permanent fund). Section 9.3: Restricted Fund Balances 9.3.1 Consists of funds that are externally imposed by creditors (e.g., debt covenants), grantors, contributors, laws and regulations of other governments, or by law through constitutional provisions or enabling legislation. 371 Section 9.4: Committed Fund Balances 9.4.1 The Council may set aside funds (“Committed Fund Balances”) for specific purposes by adopting a resolution prior to the end of the fiscal year. The City may not use Committed Fund Balances for any other purpose unless the Council removes or changes the specified uses by resolution. 9.4.2 As a Committed Fund Balance, the Council may establish Fiscal Stabilization reserves within the General Fund. The City may use fiscal stabilization reserves when the following conditions are met: a. The City has exhausted all efforts to fund the response to a natural disaster, urgent event, revenue shortfall or budget deficit, and there are no budget adjustments available to continue to provide the essential services to the public. b. The City Manager, or designee, analyzes and documents the impacts of the natural disaster, urgent event, revenue shortfall, or budget deficit. c. Sudden and unexpected declines in ongoing revenues, including taxes, intergovernmental revenues, and charges for services, when such declines exceed 10 percent (10%) of General Fund operating revenues. d. Sudden or unexpected drop in state-shared revenues, such as income taxes and state sales taxes, when such declines exceed 10 percent (10%) of the budgeted General Fund operating revenues of the prior fiscal year. e. Reduction in secondary assessed valuations or secondary property tax collections, resulting in secondary property tax revenue below the City’s general obligation debt service requirements. f. Sudden or unexpected risk management loss that exceeds available reserves in the Risk Management Fund. g. The Council approves the spending of stabilization reserves by a simple majority vote. The City shall not spend fiscal stabilization reserves in excess of the amount required to offset the revenue shortfall or unexpected budget deficit. The City shall maintain fiscal stabilization reserves at $6,000,000 9.4.3 If the reserves are spent down below the minimum required reserve levels, the City shall replenish the reserves within five (5) fiscal years following the fiscal year in which the reserves were spent. If the depletion of the reserves occurs during an ongoing economic downturn, the City shall restore the funds within five (5) years of revenue stabilization, as applicable. The Finance Director shall report the progress of reserve replenishment in the City’s Annual Budget & Financial Plan. 372 Section 9.5: Assigned Fund Balances 9.5.1 The City Manager may set aside funds (Assigned Fund Balances) for specific purposes and shall report the set asides to the Council at their next meeting. The Council may remove or change the assignment with a majority vote. Section 9.6: Unassigned Fund Balances 9.6.1 Includes funds not otherwise classified above as the residual classification within the General Fund. The City may use unassigned funds for any lawful purpose as identified and recommended by the City Manager and approved by the Council. Section 9.7: Order and Use of Fund Balances 9.7.1 When the City has the discretion to expend funds from more than one or all of the Fund Balances, the City shall expend according to the following order: a. b. c. d. Restricted Fund Balances Committed Fund Balances Assigned Fund Balances Unassigned Fund Balances 373 Frequently Asked Questions 1. May a city or town revise its tentatively adopted budget? If so, at what level may the budget be revised? Yes. A.R.S. §42-17103 requires a city or town to publish its estimate of expenses (the contents of which are described in A.R.S. §42-17102), or a summary of the estimate of expenses, and notice of a public hearing and special meeting of the council to hear taxpayers and make tax levies at designated times and places. A city or town may revise its tentatively adopted budget at any level, including increasing total expenditures, prior to publishing it in accordance with A.R.S. §42-17103. After the public hearing on the budget, a city or town must finally determine and adopt its budget. However, in accordance with A.R.S. §42-17105, the total expenditure amount in the final budget must not exceed the total expenditure amount in the published tentatively adopted budget. This does not preclude an adjustment between departments or a reduction in total expenditures. 2. May a city or town revise its finally adopted budget? May a city or town exceed its budget in one department if the overall budget will not be exceeded? A.R.S. §42-17106 does not allow a city or town to revise its adopted budget to increase total expenditures. It also does not allow budgeted expenditures to be exceeded at the department level, although it includes a provision that would allow cities or towns to revise the budget to avoid potential over-expenditures at the department level. Subsection B of the statute allows budgeted expenditures at the department level to be revised by allowing the city/town council to transfer monies between budget items (departments) if all of the following apply: (1) the monies are available; (2) the transfer is in the public interest and based on a demonstrated need; (3) the transfer does not result in a violation of the limitations prescribed in Arizona Constitution, Article IX, §§19 and 20, and (4) a majority of the members of the city/town council votes affirmatively on the transfer at a public meeting. 3. Are cities and towns required to file a copy of their adopted annual budgets with the Auditor General’s Office? Cities and towns operating under a voter-approved alternative expenditure limitation (Home Rule) are required to submit only Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses from the adopted annual budgets with the Annual Expenditure Limitation Report. Cities and towns that are not under a Home Rule are not required to submit their adopted budgets to our Office. 4. If a city or town receives monies unexpectedly during the current budget year, may the monies be spent in the current year if the expenditures were not included in the budget? Generally, no. A.R.S. §42-17106 prohibits a city or town from spending money for a purpose that is not included in its budget and from spending money or incurring or creating a debt, obligation, or 374 liability in a fiscal year in excess of the amount stated for each purpose in the finally adopted budget, except as provided by law, REGARDLESS of whether the city or town has received at any time, or has on hand, monies or revenue in excess of the amount required to meet expenditures, debts, obligations, and liabilities that are incurred under the budget. Attorney General Opinion I78-132 relating to federal monies received by cities or towns has interpreted this statute as prohibiting cities or towns from spending monies that were received unexpectedly during the current budget year if the expenditures were not included in the current year’s budget. However, the AG Opinion provides an exception if a city or town is merely a conduit for the expenditure of the monies. The federal grant must be analyzed to determine whether the exception is applicable. Additionally, there may be instances in which additional federal monies may be received for a grant that was already included in the current year’s budget. In such cases, the provisions of A.R.S. §42-17106(B) may allow the city/town council to revise the budget at the department level if the provisions of that statute are followed. However, total budgeted expenditures may not be increased. Source: State of Arizona Office of the Auditor General 375 Glossary Accrual Basis A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent Adoption Formal action by the City Council that sets the spending limits for the fiscal year Appropriation Specific amount of monies authorized by the City Council for the purposes of incurring obligations and acquiring goods and services Assessed Valuation A value set upon real property by the County Assessor for the purpose of levying property taxes Base Budget The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to maintain service levels previously established by the City Council Bonds A certificate of debt guaranteeing a payment of a specified amount of money by a specified future date Budget Financial plan of estimated expenditures and anticipated resources adopted for a specific period of time outlining a plan for achieving Council goals and objectives Capital Items Any item with a purchase price exceeding $5,000 Capital Projects Budget The expenditures of revenues for major capital projects and items such as city buildings, parks, acquisition of land, major street construction and reconstruction, water and sewer lines and any other project which adds to the capital assets or infrastructure of the City Cash Basis A basis of accounting in which transactions are recognized only when cash is increased or decreased CIP Capital Improvement Plan Contingency Contingency funds are additional funds available to offset unexpected expenditure increases or when unanticipated events threaten the public health or safety. 376 Capital Projects Funds Debt Service This fund accounts for resources providing for the acquisition or construction of all capital facilities and items Principal and interest payments on borrowed funds such as bonds Debt Service Funds Used to account for the accumulation of resources for, and the payment of, general long-term debt, principal and interest Encumbrance Accounting concept that recognizes a commitment to expend resources in the future Enterprise Fund Used to account for the business-type activities of a government. These are activities which are financed and operated in a manner where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges Estimated Revenue The amount of projected revenue to be collected during the fiscal year Expenditure Expenditure Limitation Represents a decrease in fund resources for the acquisition of goods or services An amendment to the Arizona State Constitution that limits annual expenditures of all municipalities. The Economic Estimates Commission sets the limit based upon population growth and inflation. All municipalities have the option of Home Rule where the voters approve a four-year expenditure limit based on revenues received. Surprise citizens have approved the Home Rule Option since the inception of the expenditure limitation. F.T.E. Full Time Equivalent – 2080 hours worked equates to 1.0 full time equivalent position Fiscal Year Any period of twelve consecutive months that establishes the beginning and the ending of financial transactions. For the City of El Mirage this period begins July 1 and ends June 30 Fund A set of self-balancing accounts that record revenues and expenditures associated with specific activities Fund Balance Carry over funds due to actual revenues exceeding actual expenditures 377 General Fund The fund used to measure all financial transactions of the municipality except those required by law or agreement to be accounted for in another fund. The general fund is the primary operating fund of the city. General Obligation Type of bond backed by full faith and credit of the City. (G.O.) Bond Grant A contribution by the State or Federal government or other organization to support a particular function. Highway User Revenue Fund (HURF) This revenue source consists of state taxes collected on gasoline, vehicle licenses, and a number of other additional transportation related fees. These funds must be used for street and highway purposes Infrastructure Facilities on which the continuance and growth of a community depend on such as roads, water lines, sewers, public buildings, parks, airports, etc Intergovernmental Revenue received from other governmental agencies (e.g., State Revenue (Shared) Sales Tax, State Income Tax, gasoline tax, motor vehicle license) Long Term Debt Debt with a maturity of more than one year after the date of issuance Maintenance and Operation (M&O) Costs The day-to-day operating and maintenance cost of a municipality including such things as personnel, gas, electric utility bills, telephone expense, reproduction costs, postage and vehicle maintenance Objectives A desired outcome that is measurable and that can be achieved within a specific time frame Operating Budget A budget for the delivery of ongoing City services, to include expenditures such as personal services, contractual services, commodities, and operating capital items Primary Property Tax A limited tax levy used for general government operations. State statute restricts the total levy to a 2% annual increase plus an increase for any new construction and / or annexation Property Tax Rate The amount of tax levied for each $100 of assessed valuation Reserves Money that has been set aside in the event of revenue shortfalls 378 Resources Total monies available for appropriation purposes to include revenues, fund balances, transfers and other financing services (i.e., bond proceeds) Revenue Bond Bonds that are backed by revenues from a specific system (i.e., Water and Sewer Revenue Bonds are payable from water and sewer revenues) Revenue Resources achieved from taxes, user charges/fees, and other levels of government ROW Right of Way RPTA Regional Public Transportation Authority Secondary Property Voter approved tax levy which can only be used to retire general Tax bonded debt obligations Special Revenue Funds Used to record the receipt of funding from specific revenue sources (other than special assessments, trusts, or major capital projects) that are legally restricted to expenditure for specific purposes Tax Levy The total amount to be raised by general property taxes for purposes specified in the Tax Levy ordinance Transfer An inter-fund transaction where one fund contributes resources to another fund where the resources are expended Trust Fund Used to account for resources held by the City as a trustee for a private party, such as volunteer firemen’s pension boards 379