City of Yuma, Arizona Adopted Budget Fiscal Year 2005-2006 City of Yuma Arizona Prepared and Presented By: Mark S. Watson City Administrator 2005-2006 Annual Budget Robert L. Stull Deputy City Administrator Gary R. Burroughs Deputy City Administrator Steven W. Moore PRESENTED TO: City Attorney Brigitta M. Kuiper City Clerk City Council Lawrence K. Nelson, Mayor Bobby L. Brooks, Deputy Mayor Gerald (Gerry) D. Giss Paul B. Johnson Scott D. Johnson Alan (Al) L. Krieger Ema Lea Shoop Gary R. Burroughs Community Development Public Works Jack McArthur, Chief Fire Department Laura S. Neinast Information Technology Douglas S. Stanley, Judge Municipal Court Stephen D. Bills Parks & Recreation About the Cover: Pictured on the front cover is the Conceptual Master Plan for "Gateway Park" developed in 2001 by Deardorff Design Resources for the Citizens of Yuma, Yuma Crossing National Heritage Area, and the City of Yuma. The concept for "Gateway Park" was developed through a public process involving citizens, members of the City Council, City Staff, State Historic Preservation Office Staff, members of the Historic District Review Commission and others. It will be an active recreational and historic interpretive park located within the Yuma Crossing and Associated Sites National Historic Landmark along the south bank of the Colorado River from 4th Avenue to the Ocean-to-Ocean Bridge. Construction of the first phase of Gateway Park is anticipated to begin in the spring of 2006. William D. (Robby) Robinson, Chief Police Department Donald (Pat) Wicks, CPA Finance And The Staff of the City of Yuma City of Yuma Annual Budget Fiscal Year 2005-2006 How To Use This Document This budget is divided into five sections: Overview, Fund Information, Department Information, Capital Spending and Debt Management, and the Appendix. Throughout the document, the City of Yuma is referenced as the “City.” The Overview contains the City Administrator’s budget message, which discusses the major changes in this year’s budget. It also includes budget highlights, the City’s mission, core values, and organization chart. A flowchart depicting the budget process for both the department budgets and the Capital Improvement Program is shown. Financial policies are included in this section as well as a brief overview of the City’s revenues and funds. The Fund Information section is focused on the different funds the City utilizes. Fund summaries show the activity in each fund to include, beginning balance, revenues, expenditures/expenses, transfers, and ending balance. This summary is followed by a schedule of revenues for the respective fund and an expenditure summary showing what departments utilize that fund. Department Information provides each department’s budget message. The messages include functions of the department, goals for next year, accomplishments, and staffing level. It also displays department expenditures in two views. One table gives an overall picture of the department listed by division. The other table(s) breaks a department out by fund and then displays the information by the following categories: personal services, operating and maintenance, debt service, and capital outlay. The Capital Spending and Debt Management section covers the Capital Improvement Program budget and a discussion on how the City uses various financing tools to fund these projects. It explains the CIP process, provides information on different funding sources, lists the capital improvement projects, and summarizes the City’s outstanding debt. The Appendix contains a Glossary and seven schedules. Schedule 1 lists revenue information by fund. Schedule 2 lists the department’s expenditures within each fund. These worksheets display 2003-2004 actual expenditures, 2004-2005 adjusted budget, 2004-2005 estimates, and the request for 2005-2006. Schedule 3 shows the Outside Agency listing. Every year the City provides support to various organizations within the city. This page displays their current year funding and the proposed funding for 2005-2006. Schedule 4 details the Supplemental positions the city is requesting listed by funding source. Also shown are positions that are being moved across funds. Schedule 5 is the city’s staffing level and lists all the full time positions within the organization. Schedule 6 is the City’s Budget Resolution for 2006 while Schedule 7 provides the 2006 Maximum Tax Levy Worksheet. Finally, a Glossary is provided. City of YUMA 2005-2006 Annual Budget Table of Contents DEPARTMENT INFORMATION OVERVIEW City Administrator’s Message Budget Highlights Mission and Core Values Organization Chart Budget Process Financial Policies Revenues Funds Budget Overview Table City Profile 1 5 6 7 8 9 11 12 13 14 FUND INFORMATION General Fund Community Investment Trust Riverfront Redevelopment Highway User Revenue Fund Local Transportation Assistance Fund City Road Tax Fund Public Safety Tax Fund Recreation Complex Fund Two Percent Tax Fund Mall Maintenance Fund Solid Waste Fund Grant Funds Debt Service Funds Capital Projects Fund Water Fund Wastewater Fund Desert Hills Golf Course Fund Arroyo Dunes Golf Course Fund Equipment Replacement Fund Equipment Maintenance Fund Insurance Reserve Fund 17 20 21 21 23 24 25 26 27 28 29 30 31 32 33 35 37 38 38 39 39 Office of the Mayor and Council Yuma Municipal Court City Administration City Attorney’s Office Information Technology Services Finance Human Resources Community Development Public Works Parks and Recreation Police Fire 41 43 47 53 56 59 62 65 70 78 89 95 CAPITAL SPENDING & DEBT MANAGEMENT Capital Improvement Program Capital Improvement Project Summary 2005-2006 Capital Budget Debt Management Table of Outstanding Debt 101 104 105 112 114 APPENDIX Schedule 1 – Revenues Schedule 2 – Expenditures by Fund/Dept Schedule 3 – Outside Agency Summary Schedule 4 – Supplemental Listing Schedule 5 – Authorized Staffing Level Schedule 6 – Budget Resolution Schedule 7 – Maximum Tax Levy Glossary 115 120 131 132 135 138 140 141 Distinguished Budget Presentation Award The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Yuma, Arizona for its annual budget for the fiscal year beginning July 1, 2004. This is the first time the City of Yuma has received this award. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Overview OVERVIEW Page No. City Administrator’s Message Budget Highlights Mission & Core Values Organization Chart Budget Process Financial Policies Revenues Funds Budget Overview Table City Profile 1 5 6 7 8 9 11 12 13 14 OFFICE OF THE CITY ADMINISTRATOR One City Plaza P.O. Box 13014 Yuma, AZ 85366-3014 928-373-5011 (phone) 928-373-5012 (fax) July 6, 2005 Mayor and City Council City of Yuma, Arizona Lady and Gentlemen: On behalf of the City of Yuma municipal organization and as your City Administrator, I am pleased to present the FY 2005-2006 Budget. As required by City Charter, the City Administrator shall submit a proposed balanced budget for your consideration. On July 6, 2005, you adopted a budget of $304.9 million, consisting of an operating budget of $120.8 million and a capital budget of $184.1 million. This represents an overall budget increase of $10 million or 3.4% over last year. The City continues to see the results of positive growth in our residential, commercial and industrial sectors, creating new jobs and new vitality for Yuma. This budget must be a flexible roadmap for the coming year as we attempt to meet as many needs as possible. Continued Strong Growth Brings New Challenges The advent of the Yuma Palms Mall has exceeded expectations and lifted our overall sales tax receipts. In fact, on every front, we are seeing retail sales that are surpassing similar stores elsewhere and becoming some of the most economically viable in the nation. Building “too small” is becoming a frequent phrase of our retail sector as new merchants and restaurateurs seem to build smaller scale establishments, not understanding the strength of Yuma's economy. As a result of these revenue increases, the City is able to consider new positions and new services in this budget. Yuma is facing increasing demands upon services. Growth rates approaching 9% in some areas of the city are causing major realignment of financial resources, to encourage aggressive implementation of many long-needed capital projects. A need for new housing is creating a need for swift review of plans and consistent inspections. Commercial and residential buildings are being built at historical record numbers. I have asked that the budget focus on customer service, public safety and communication during the coming year. As a service agency, our budget also must attend our most important asset: our employees. Highlights of the budget include: Public Safety • • • Additional Police officers on the street, on motor patrol, traffic investigation and in schools New firefighters and a fire inspector to improve YFD services Additional security in the Court 1 July 6, 2005 Page 2 of 4 The very growth that requires new services also provides an expanding tax base, both in sales and property taxes. This increase in revenues allows for new employees in the Public Safety sector. A review of Schedule 4 in the Appendix will show the addition of 15 new positions in the Police Department. One position will add to the Accident Investigation Unit while the remaining positions will expand the motorcycle patrol, enhance the gang detail and add to line positions in Patrol. Four of the new positions will be dedicated as School Resource Officers with grant funding supplementing general funding. Three new Firefighter positions are on tap to convert the department's standby rescue vehicle into a fully staffed rescue unit. Plans for next fiscal year include the construction of the city's newest fire station. This new rescue unit will be incorporated into that station once built reducing the impact on next year's budget for staffing the station. Until then, the new positions will put another rescue unit on the street. Another fire inspector position and a clerical job were added to the department to help manage the workflow. To manage a changing caseload, a new Court Officer and a new Court Clerk were added to the Municipal Court. The Court Officer position will be partly offset by reducing part-time staffing while the Court Clerk position will be grant funded. Improved Communications • • Enhanced communication and programming efforts for Channel 73 and Internet web improvements New internship programs to develop new talent within the organization and new training opportunities for city employees Channel 73 has become quite the tool in getting out the word about city government. The number of increasing citizen comments tells us that people are watching. Live production of City Council meetings help our citizens participate in their city government even when they cannot attend the meetings in person. We strive continuously to improve content to attract more viewers. This year we will move our production from Arizona Western College into our new studio at City Hall. Another medium drawing increasing attention is the city's website. Access to information is easy and free to the public. This year we budgeted a new technical webmaster position to further enhance our site and prepare for more e-government capabilities such as access to payment for city services via the web. We will be employing the talents of collegiate students who are excellent choices for special projects. For our part, we will provide these young people some excellent work experience to help prepare for possible careers in public service. Enhanced Customer Service • • • • • Realignment of some management positions to provide more general positions Additional groundskeepers and custodial personnel to maintain city facilities Office staff support for critical city service areas Upgrade of a number of part time positions to full time staff support New building inspector and planner positions to manage construction All of these changes will improve contact time with our citizenry or strengthen our background support in providing services. Increasing building permits revenue is an indicator of the needs in both commercial and residential construction. Accordingly, yet another building inspector position was inserted into the budget to complement those added just last year. Moreover, with the continued development of the East Mesa and other perimeter areas of the city, two additional planning positions have been included. 2 July 6, 2005 Page 3 of 4 Employee Support • • • • Performance increases of 2.5% Market pay adjustment of 1.5% Provision of employee health insurance increases of 13% Absorption of Arizona Retirement System rate adjustments On the personnel front for existing employees, the budget provides a three-pronged approach to the salary issues of our existing employees. First, an increase of 2.5% has been budgeted to be implemented based on staff performance reviews. Second, a 1.5% market pay system adjustment is included for consideration in October to insure that salaries remain competitive. A rebate from our previous health insurance carrier of $300,000 is to be used over the next three years, or until depleted, to support and defray health insurance costs to employees with dependent coverage at approximately $20 per month. Finally, pension costs continue to rise and budget dollars have been devoted to cover this important benefit. Other Issues • • • • • • • A $184 million capital improvement program that continues to improve utility and streets infrastructure Mid-decade census Maintenance of the same property tax rate for the coming year An initial contingency program of $800,000 Continued support for the Heritage Area and Riverfront development efforts Maintenance of service agency requests at the same amount as FY2004-2005 Implementation of a new internal Insurance Reserve charge to city departments to improve administration of our risk program. A significant factor in the budget this year is the completion of a mid-decade census count. City shared revenues are dependent on population, and Yuma's rapid growth is more than countered in the Maricopa County region. In order to maintain or improve our ranking in percentage population, a census count is necessary. While the city could rely on population estimates from the state's Department of Economic Security (DES), our studies have shown that DES estimates have been low when compared to actual census counts. Many revenue dollars are affected by an accurate count. Important to any budget discussion is the subject of taxation. The topic is covered more specifically in the Fund Section discussion of the General Fund. Here I want only to mention that the property tax rate for the city has been kept stable over the last three years at $1.8693. State law allows for an increase in tax rate again this year because of the significant increase in assessed valuation; however, a stable tax rate is important to all of us. A computation of the maximum tax levy in Schedule 7 of the Appendix shows that the tax rate could be set as high as $1.9713. Instead, this "unused" capacity will better serve as a planning wedge should sales taxes and other revenues not keep pace with growth in future fiscal years. Next, to maintain flexibility in the budget, we have increased our contingency budget to $800,000 this year. A number of necessary positions requested by the departments were not included directly in the budget. Rather, the contingency line item was increased to allow for unexpected but ever-occurring issues throughout the fiscal year. If necessary, I will suggest to you during the year the creation of positions or expenditure of funds to meet those needs that arise during the course of the year. This budget continues the city's support of important partnerships such as the one for riverfront development. The city has partnered with a developer in providing funding for infrastructure so that after years of planning, this vital redevelopment area will flourish. Progress continues to develop the Heritage Area while the city renews its contracts with successful lobbyists to assure funding with Congress. Outside agency agreements are fully funded so that critical social programs and economic development agencies can continue their vital work. 3 July 6, 2005 Page 4 of 4 Finally, one may notice increases in departmental operating budgets, particularly the smaller departments whose budgets are relatively stable from year to year. This year the city has changed its method of accounting for insurance expenditures. Once reported within the General Fund, the Insurance Reserve Fund is now accounted for as an internal service fund. Insurance and claim expenses are now appearing in departmental budgets as insurance premium expenditures, rather than as non-departmental transfers. While overall insurance-related expenditures are not increasing dramatically, their inclusion leads to a rise in total department budgets. Future Strategies With growth being the predominant factor from a strategic viewpoint, all of the factors discussed in this 2006 budget have been incorporated to meet not only current needs, but to prepare for the next five- to ten-year planning period. Fiscal year 2005 saw the adoption of the Major Roadways Plan. In the 2006 budget are funds to update our zoning ordinances. The adoption and implementation of impact fees and corresponding Capital Improvement Program (CIP’s) will be important in 2006. Combined with the continued construction of utility and streets infrastructure, including the completion of new water and wastewater plants on the East Mesa, these planning efforts are significant strides toward insuring that the city will move forward in meeting the needs of its citizenry. We know that this budget document will convey the City Council’s plans for operations over the next year. We continually seek advice on how to improve this communication tool. These efforts have met with some success as I recognize the citywide staff effort that has led to our first receipt of the Distinguished Budget Presentation Award presented by the Government Finance Officers Association for our fiscal 2005 budget document. I commend the Finance Department under the leadership of Pat Wicks, Finance Director and his capable staff. I also wish to recognize the outstanding efforts of the Executive Leadership Team that diligently prioritize the City’s needs each year with me. Bob Stull, Deputy City Administrator, must also be thanked for his efforts in reviewing departmental budgets and developing the Capital Improvements plan for the coming year. Respectfully, Mark S. Watson City Administrator City of Yuma, Arizona 4 Millions Fiscal Year 2006 Budget – All Funds Combined PERSONAL SERVICES 200 180 160 140 120 100 80 60 40 20 0 MATERIALS DEBT CAPITAL OUTLAY 2004 ACTUAL 2005 BUDGET 2005 ESTIMATE 2003-2004 ACTUAL PERSONAL SERVICES $ 43,005,827 MATERIALS AND SERVICES 25,469,738 DEBT 9,177,855 2,324,995 CAPITAL OUTLAY TOTAL OPERATIONAL • • • • • • • 2004-2005 BUDGET $ 48,363,144 35,039,105 14,737,745 7,516,217 2004-2005 ESTIMATE $ CIP 2005-2006 REQUEST Change 47,125,041 27,393,030 11,726,690 3,147,761 $ 54,753,897 42,764,416 15,274,767 8,067,170 13.21% 22.05% 3.64% 7.33% 79,978,415 105,656,211 89,392,522 120,860,250 14.39% 55,603,021 189,233,260 74,385,946 184,078,098 -2.72% TOTAL BUDGET $ 135,581,436 $ 294,889,471 $ 163,778,468 $ 304,938,348 3.41% CAPITAL IMPROVEMENTS • 2006 REQUEST Personal services expenditures include new full- and part-time positions (see discussion below about supplemental positions) and a recommended 2.5 percent increase for merit adjustments on July 1. To assure salaries remain competitive, an additional 1.5 percent increase in wage scales effective in October is included. $3.1 million was budgeted (after savings in certain line items such as part-time wages) for 60 new positions and related equipment to meet the growing service demands of the city. The supplemental position list is included in Schedule 4 of the Appendix. Seven positions in the City were eliminated. A mid-decade census will be conducted in the 2nd quarter of fiscal 2006 for a budgeted cost of $992,000 (the US Census Department requires payment for non-decennial counts). Census counts are important to the distribution of state-shared revenues and the City’s count must keep pace with Phoenix metropolitan area cities. Higher employer rates added over $1.5 million to pension costs this year. Employees under the Arizona State Retirement System will see an increase from 5.2 to 7.75 percent of pay. Creation of the City’s Insurance Reserve Internal Service Fund caused insurance budgets to increase. Use of the fund will improve the administrative management of the City’s risk program, but because the City budgets the internal service fund, the premiums formerly accounted for as transfers are now included in the expenditure budget. Health insurance premiums will rise 13% next year, adding almost $1 million. The Capital Improvement Program continues to reflect the tremendous growth within the City. 5 Our Mission The Yuma City Government exists to provide a forum for public discussion and decision making. We are committed to deliver quality public services and to advance the social and economic well-being of our present and future citizens. Our Core Values Excellent Customer Service High Performance Honesty and Integrity Forward Thinking Openness and Teamwork Respect for Diversity 6 CITIZENS OF YUMA CITY ADMINISTRATION MAYOR and COUNCIL City of YUMA Administration MUNICIPAL COURT Public Affairs CITY ADMINISTRATOR Strategic Communications Heritage Area FINANCE City Clerk Accounting PUBLIC WORKS PARKS & RECREATION Fleet Services Parks/Mall Maintenance Streets/Solid Waste Recreation Utility Systems Parks Development Utility Treatment Civic and Convention Center Baseball Complex HUMAN RESOURCES Arts and Culture Human Resources Golf Courses Risk Management Customer Service 7 POLICE DEPARTMENT Purchasing Field Services Facilities Maintenance Support Services FIRE DEPARTMENT Engineering/Capital Improvement Projects Professional Services COMMUNITY DEVELOPMENT Suppression Administration Community Risk Reduction Emergency Medical Services INFORMATION TECHNOLOGY SERVICES Building Safety Special Operations Economic Development Emergency Management Community Planning Business Application And Support Telecommunications And Support CITY ATTORNEY General Counsel Litigation Prosecution BUDGET PROCESS FLOWCHART OCTOBER JANUARY Submit Dept. Operating Requests MARCH Review Operating Requests JUNE Develop Annual Dept. Budgets 8 Operating Budget Guidelines Council Worksession Review Public Hearing & Budget Adoption Prepare Forecast Models CIP Budget Guidelines Submit CIP Requests Review CIP Requests Develop CIP Budget Council Worksession Review Financial Policies – Financial policies provide guidance and direction while developing the operating and capital improvement project’s (CIP) budget and managing the fiscal responsibilities of the City. Their framework lends to responsible long range planning. With these tools, the City continues its quality accounting practices per the Government Finance Officers’ Association and Governmental Accounting Standards Board standards. The City must follow general budget legal requirements established by Arizona law and the City Charter when preparing the annual budget. The chart to the right outlines the various actions and deadlines that must be followed. Under each category are the requirements listed by State Law and City Charter rule. City Charter Deadline Arizona State Statute Deadline Process Dates City Administrator presents proposed operating budget to Council On or before first Monday in June NA April 28 Publish CIP summary and Notice of Public Hearing No less than two weeks prior to Public Hearing NA April 30 City Administrator submits Preliminary Five-Year CIP to Council May 1 NA May 1 Prior to CIP program adoption NA May 18 City Administrator submits Preliminary Budget to Council NA NA June 1 Preliminary Budget adoption NA NA June 1 On or before first of July NA June 15 NA Once a week for two consecutive weeks following preliminary budget adoption June 14, 21 NA Before final budget adoption July 6 N/A No later than second Monday in August July 6 No later than the third Monday in August No sooner than seven days following final budget adoption and no later than the third Monday in August July 20 Action Required CIP Public Hearing Statutory Limitations The primary property tax levy is limited by state law to a two percent increase over the previous year’s maximum levy with adjustments for growth and annexation. Secondary taxes, if implemented, are tied to the annual debt services requirements of voter-approved general obligation bonds. Primary tax levy limits are established by the Property Tax Oversight Commission. CIP program adoption The Arizona Constitution mandates an expenditure limitation on the amount the City can appropriate each fiscal year. Final budget adoption Arizona’s Constitution contains limitations on bonded debt. Please refer the debt limitation discussion in the Capital Spending and Debt Management section for a review of these limitations. Property Tax Levy adoption Publish summary of budget and Notice of Public Hearing prior to preliminary budget adoption Truth-In-Taxation Public Hearing; Public hearing for budget 9 Basis of Accounting The budget is prepared using the modified accrual basis of accounting for both governmental and proprietary funds. • Depreciation is not budgeted. • Capital purchases of proprietary funds are budgeted as expenditures. . • Debt service payments of proprietary funds are budgeted as expenditures. Proceeds of long-term debt are budgeted as revenue-like ‘Other Financing Sources.’ • For all funds, compensated absences expenditures are not recorded as earned; instead, all continuing positions are budgeted at 100% annually. Any differences relating to use of general or other accruable leave is immaterial. Budget Amendments • Budget transfers between funds require City Council approval. • The City Administrator is authorized to make transfers between departments (within the same fund). • Budgetary transfer authority within department non-personnel line items in the same fund is delegated to the department director. Operating Budget Preparation • Current operating costs must be less than or equal to current revenues. • Ending projected General Fund undesignated fund balance to be maintained at a minimum of 20% of that year’s revenues. All other operating funds will be budgeted to retain sufficient fund balance for cash flow needs for the beginning of the following year. Two exceptions: Solid Waste Fund and Mall Maintenance Fund will be subsidized by the General Fund to assure at least a zero fund balance. • Authorized staffing level increases or personnel changes across funds must be part of the budget process. • Rebudgets are limited to capital outlay items, water treatment plant replacement parts, and certain large dollar professional services contracts. Revenues • Projected property tax revenues will include estimates of uncollected prior year property taxes in addition to any revenues of current year collections that are subject to the maximum levy. • All City rates and fees will be reviewed and adjusted if necessary each year. • Forecasting revenues will involve a combination of a ten year analysis of past revenue history, review of economic trends, and analysis of information obtained from State agencies from which the City receives funds. Capital Projects • Project must cost at least $25,000. • Impact on City’s operating budget must be included in planning of project and incorporated within the respective department’s operating budget. • Budget fund adjustments must go before Council for approval. • All projects must have an identified, approved funding source. • Projects will not start until the funds have been received – bond, loan, cash flow. Exceptions will be for reimbursable projects only. Debt Management • Long-term debt is not to be issued to finance current operations. Investments • The City of Yuma’s Investment Policy is adopted by the City Council. In accordance with that policy, public funds will be invested in a manner which will provide the maximum security of principal invested with secondary emphasis on providing the highest yield while meeting the daily cash flow needs of the City. • All investments will conform to applicable State and City statutes governing the investment of public funds. 10 Miscellaneous • The City is self-insured for workman’s compensation and dental coverage. • The Community Investment Trust was established from the sale of city owned properties in 1989. These funds can be used with Council approval only. The balance of the Trust is budgeted in full each year. • The City’s capitalization policy is for items that have a life of at least two years and a minimum cost of $5,000. Service Delivery – our primary mission City services are delivered by department units. Please refer to the department section of this document for a review of the departments’ missions, accomplishments and goals for fiscal 2006. City charter, ordinance and political discourse determine the nature and extent of the services provided by these departments. Five major operating departments provide most services: ƒ Police ƒ Fire ƒ Parks and Recreation–Parks Maintenance; Recreation; Golf Courses; Recreation Complex; Arts and Culture ƒ Community Development–Building Safety; Community Planning; Economic Development ƒ Public Works–Street; Utilities; Solid Waste; Engineering; Fleet Services Services are also provided, both to citizens and internally to the ‘line’ departments by these administrative departments: ƒ Mayor/Council ƒ City Administrator–Public Affairs; Strategic Communications; City Clerk; Heritage Area ƒ City Attorney ƒ Information Technology ƒ Finance–Accounting; Purchasing; Customer Services • Human Resources–Personnel; Risk Management Revenues – Like a business, the city must have revenues to pay for the services it provides its citizens. Unlike the federal government, it cannot spend for services money it does not have. Accordingly, service levels depend entirely on the amount of monies the city collects. Revenues come in two broad categories: taxes and charges for services. Taxes are broad-based revenues over larger tax bases to cover services for which the ultimate user is difficult to determine for fee purposes, i.e., police services. Taxes may be assessed on the basis of property valuation (property taxes) or upon the basis of a business transaction (sales taxes). The City of Yuma uses both methods; however, because of statutory limitations on the former, its reliance is higher on the latter. Charges and fees are assessed directly to the ultimate beneficiary of service and may be intended to cover all or only part of the service provided, such as: − − − − Licenses and permits Utility charges Golf fees Recreation fees In those instances in which the charge is insufficient to cover the cost of service, the city must subsidize the service with its general tax revenues. Revenues, both taxes and charges, derive from three sources: local, state-shared and grants and entitlements. The various funding sources are discussed later in the fund section of this document. 11 Funds – Governments separate the accounting of revenue sources because of internal or external requirements and restrictions. For instance: –The city can’t use gas taxes to pay for police services (specific statutory limitations) –The city can’t use public safety taxes to build streets (ballot language creating the tax and its use) For these reasons, the city follows rules promulgated by the Governmental Accounting Standards Board and uses fund accounting to record and report its financial transactions. Each fund is a self-balancing set of accounts used to track the activity of a specific revenue or series of revenues. Fund types that involve service delivery include the General Fund, Special Revenue Funds and Enterprise Funds. These three fund types account for most of the city’s service delivery. The General Fund is the largest fund and accounts for most primary services. Special Revenue Funds account for the proceeds of special revenue sources, either taxes, charges or grants that are used to finance projects or activities as required by law or contractual agreements. Enterprise funds are used for those activities designated by council to operate on a self-funding basis, using accounting methods similar to business enterprises. The intent of an Enterprise Fund is to earn sufficient profit to insure the fund’s continued existence without reliance on general tax revenues. Other fund types used are Debt Service, Capital Projects and Internal Service Funds. These funds account for transactions not related to service delivery. Instead, they account for the financing, construction and interdepartment services of the city. How It All Works – This chart shows the interaction of revenues and how they are recorded within the major operating funds and how the related departments expend those revenues in service delivery. Typical of the General Fund is the receipt of a number of different types of revenues, whether they are local or shared. Most departments in the city provide general services, which are paid through the General Fund. Thus, the revenue is “matched” with the expenditure or service provision. Moreover, departments may cover services that are recorded in funds other than the General Fund. These “special revenues” must be segregated from other revenues, because of legislative, regulatory or council requirements. In providing services through these special funds, expenditures are recorded in Special Revenue Funds, again to match the expenditure against its revenue. In this manner, a given department, while a contiguous unit for management purposes, can expend various types of monies when providing certain services upon which the revenue is based. For example, as you can see in the chart at right under the Expenditure Section, the Parks Department provides services through the General Fund for parks maintenance and general recreation; through the Special Revenue Funds (specifically the Recreation Complex fund) for the convention center; and through the Desert Hills Golf Course Enterprise Fund for operation of the golf course. A more complete summary by fund group 12 S h a r e d L o c a l Revenues General State sales tax State income tax Vehicle license tax Gas tax Lottery Grants and entitlements Property tax Sales taxes: General Public Safety Road Licenses/permits Franchise fees Fines Charges for services: Utility fees Golf courses Recreation fees Rents/concessions Solid waste X X X Special Revenue Enterprise X X X X X X X X X X X X X X X X X Expenditures D e p t s Police Fire Parks Public Works Com Development Administrative X X X X X X X X X X X X X is presented below that includes the aforementioned General, Special Revenue and Enterprise Funds as well as the non-operating Capital Projects, Debt Service and Internal Service Funds. Budget Summary-Fund Group Fiscal Year 2005-2006 Balance, July 1 General Special Capital Debt Revenue Projects Service $ 19,129,867 $ 16,255,116 $ 1,619,886 $ Enterprise Internal 2005-2006 2004-2005 2003-2004 Service Total Estimate Actual 80,661 $ 21,647,535 $ 17,034,546 $ 75,767,611 $ 83,449,262 $ 77,129,129 Sources: Revenues Property Taxes Sales Taxes Franchise taxes 6,740,574 90,000 - - - - 6,830,574 6,178,291 5,946,236 18,272,000 16,366,145 - - - - 34,638,145 32,552,703 28,286,841 2,412,000 - - - - - 2,412,000 2,347,095 2,177,953 2,552,300 - - - - - 2,552,300 4,088,676 3,895,193 State Sales Taxes 7,609,741 - - - - - 7,609,741 7,196,758 6,535,654 State Revenue Sharing 8,130,357 - - - - - 8,130,357 7,141,389 7,002,250 Vehicle License Tax 3,000,000 - - - - - 3,000,000 3,067,954 2,852,832 Building Permits, Zoning and Development Fees State Gasoline Tax - 7,816,920 - - - - 7,816,920 7,627,170 7,198,891 Lottery Tax - 427,720 - - - - 427,720 428,517 431,754 2,658,000 27,495,276 15,351,206 51,374,972 52,196,061 15,351,206 440,200 2,694,198 31,220,300 Charges, Fees, Fines and Other Total Revenues Transfers In Long-Term Debt Proceeds Total Sources - - 31,647,253 7,258,575 84,410,310 56,795,818 53,406,866 - 31,647,253 7,258,575 6,392,846 40,330,900 86,902,406 - 6,392,846 157,828,067 127,424,371 117,734,470 231,400 - 40,978,944 23,278,436 22,387,891 82,587,100 - 122,918,000 24,444,465 23,377,947 321,725,011 175,147,272 163,500,308 51,815,172 54,890,259 114,465,753 7,258,575 19,986,948 3,211,959 - - - - 23,198,907 17,595,877 15,607,678 9,744,601 2,270,265 - - - - 12,014,866 9,652,147 8,004,860 Public Works 1,115,764 9,152,863 - - 14,507,716 Parks and Recreation 7,654,013 4,348,990 - - 2,224,078 Community Development 3,516,698 3,492,825 - - Uses: Expenditures Police Fire - Administrative Mayor and Council 2,647,637 27,423,980 21,845,001 19,788,546 - 14,227,081 10,501,740 9,842,319 - 7,009,523 3,711,555 4,236,037 - - - - - 262,347 222,534 207,602 Municipal Court 1,295,495 80,000 - - - - 1,375,495 1,205,536 1,118,578 City Administration 2,113,043 - - - - - 2,113,043 1,438,866 1,455,661 City Attorney 1,151,837 4,100 - - - 507,000 1,662,937 1,070,202 1,239,277 Information Technology 2,687,805 139,000 - - - - 2,826,805 1,810,150 1,695,246 Finance 2,618,673 19,070 - - - - 2,637,743 2,347,954 2,416,552 Human Resources 1,143,216 - - - - - 1,143,216 965,785 922,900 General Government 3,470,781 1,169,540 - - - 9,689,540 5,298,472 4,285,301 Intracity Cost Allocation (4,147,476) 1,412,415 - 822,394 - Debt Service Capital Improvements Total Expenditures 262,347 52,613,745 26,123,421 85,235,748 85,235,748 Transfers Out 6,644,034 33,082,638 936,780 Total Uses 59,257,779 59,206,059 86,172,528 Balance, June 30 $ 11,687,260 $ 11,939,316 $ 6,259,513 2,349,764 $ 6,259,513 6,259,513 5,049,219 2,664,880 70,181 8,192,860 - 98,842,350 126,431,884 315,492 126,747,376 8,274,037 8,274,037 213,994 $ 9,365,912 $ 16,019,084 $ The Fund Information section explores the city’s funds in detail. 13 - - - 15,274,767 11,726,702 9,157,856 184,078,098 70,157,616 55,603,021 304,938,348 159,550,137 135,581,434 40,978,944 23,278,786 22,387,892 345,917,292 182,828,923 157,969,326 51,575,330 $ 75,767,611 $ 82,660,111 City Profile – Located in the Yuma and Gila valleys of Southwestern Arizona where Arizona, California, and Mexico converge is Yuma. With a climate that mixes pure desert sunshine with the cool waters of the Colorado and Gila Rivers, Yuma offers our residents a year round vista of surrounding rugged mountains and green agricultural fields. The incorporated area of Yuma is approximately 110 square miles and houses over 83,330 full-time residents. The City of Yuma is a full service council-manager government and is governed by a charter, Arizona state statutes, and an adopted Strategic Management Plan. The City employs approximately 1,050 full and part-time employees in eleven departments. Public services include police, fire, water and wastewater utilities, solid waste services, parks, recreation, and arts & culture services. History Yuma's history dates to 1540 when Hernando de Alarcon, the Spanish explorer, became the first European to see the site of the present day City of Yuma. From 1540 to 1854, Yuma was under the flags of Spain and Mexico, but in 1854 became a territorial possession of the United States through the Gadsden Purchase. In the 1850's, Yuma became the major river crossing of the California gold seekers. From the 1850s to the 1870s, steamboats on the Colorado River transported passengers and goods to mines, ranches and military outposts in the area, serving the ports of Yuma, Laguna, Castle Dome, and others. In the early 1900’s, the Yuma Project was completed by the US Bureau of Reclamation. This project established or expanded an irrigation canal system that has since used the Yuma area’s senior water rights for Colorado River water to make Yuma a prime agricultural center. Economic Base Today, agriculture remains the largest segment of Yuma’s economic triad of agriculture, military and tourism. Agribusiness now contributes over $1 billion to Yuma’s economy each year. The industry has grown from field production of vegetables and fruits to include a number of substantive production plants in which are produced fresh-cut salads and other value-added products. Even field production has changed by field-packing vegetables for shipment to market. Those products are now housed, while awaiting shipment across the country, in several large commercial cooling facilities. Yuma is home to two military bases that are critical to the nation’s defense. Both contribute significantly to Yuma’s economy. The Marine Corps Air Station conducts pilot tactical training using the adjacent Barry M. Goldwater Range. Along with several attack squadrons, including the famous ‘Black Sheep’ squadron, the base is home to the Marine Aviation Weapons and Tactics Squadron One (MAWTS-1), which is the host of the graduate level, Weapons and Tactics Instructor Course (WTI). WTI is the Marine Corps version of ‘Top Gun’. Another critical installation is the US Army Yuma Proving Ground. The proving ground is the Army’s center for desert natural environment testing and evaluation. This includes testing of all types of materiel; including prototype combat vehicles, artillery, conventional munitions, aircraft and other items critical to the Army’s mission. The proving ground also contracts with other nations for testing of specialized equipment from around the globe. The third major segment is tourism. Yuma’s abundant sunshine and unbeatable weather drew an estimated 90,000 winter visitors last year. The average visitor stays three months and adds significantly to the economy. Adding to this segment is the Yuma Crossing National Heritage Area. Established in 2000 by Congress, it is the first and one 14 of only two national heritage areas west of the Mississippi River. The city’s long-planned riverfront development is now in progress and will serve to make Yuma a travel destination throughout the year. Yuma Demographics Form of Government Council/Manager Mayor's Term 4 Years - Elected at large Council Term (6 Councilmembers) 4 Years - Elected at large (staggered terms) Current Area in Square Miles 107.86 Area in Square Miles as of November 15, 1997 30.8 Current (2004) City of Yuma Population 86,070 1990 City of Yuma Population 56,966 Growth % 1990 - 2000 for City of Yuma 36.1% Current (2000) Population of Yuma MSA 160,026 1990 Population of Yuma MSA 106,895 Growth % 1990 - 2000 for Yuma MSA 49.7% # of Winter Visitors to Yuma Area (1998) 89,000 Population within 1 hour driving time 2 Million (approximately) Village of Yuma Incorporated July 11, 1876 - A.F. Finlay, Mayor Town of Yuma Incorporated April 6, 1902 - R.S. Patterson, Mayor City of Yuma Incorporated April 7, 1914 - John H. Shanssey, Mayor # of Employees (Full & Part Time) 1,185 Average Daily Maximum Temperature 87.3° Fahrenheit Average Daily Minimum Temperature 53.5° Fahrenheit Monthly Average Temperature (based on last 50 yrs) 75.2° Fahrenheit Average Yearly Rainfall in Inches 2.94 inches % of Sunshine Overall (Year = 4,400 hours) 90% (4,133 hours) Relative Humidity - 11:00 AM, July 32% Elevation above Sea Level 138 feet # Golf Courses 11 3 (Crane elementary, Yuma Elementary, Yuma Union High School) # of School Districts # of Public Elementary Schools 19 Total # of Public Elementary School Students 12,345 # of Private Elementary Schools 9 # of Public Junior High Schools 7 Total # of Public Junior High School Students 3,308 # of Public High Schools 5 Total # of Public High School Students 7,136 4 (Arizona Western College, Northern Arizona University - Yuma, Southern Illinois University, University of Phoenix) # of Colleges/Universities % of households with $100,000 plus income Average 7.6% Average Median Home Sales Price (City of Yuma) $200,000 15 16 Fund Information FUND INFORMATION Page No. General Fund 17 Special Revenue Funds Community Investment Trust Riverfront Redevelopment Highway User Revenue Fund Local Transportation Assistance Fund City Road Tax Fund Public Safety Tax Fund Recreation Complex Fund Two Percent Tax Fund Mall Maintenance Fund Solid Waste Fund Grant Funds 20 21 21 23 24 25 26 27 28 29 30 Debt Service Fund 31 Capital Projects Fund 32 Enterprise Funds Water Fund Wastewater Fund Desert Hills Golf Course Fund Arroyo Dunes Golf Course Fund 33 35 37 38 Internal Service Funds Equipment Replacement Fund Equipment Maintenance Fund Insurance Reserve Fund 38 39 39 The following pages list each of the city’s funds including a description of the fund’s major sources of revenue and a recap of the changes in budget for the fiscal year. GENERAL FUND The General Fund is the main operating fund of the city. It accounts for all or a portion of every department. Its main revenue sources are general-purpose taxes such as property taxes, the 1% city sales tax and state-shared revenues. Other revenues include unrestricted charges such as business licenses, building permits and zoning fees. A discussion of the fund’s major revenues follows. Revenues Local taxes These taxes are general purposes taxes applying to all services in the General Fund. Millions General sales tax: This is the largest single source of revenues for the General Fund and averages around one third of general revenues. This one-percent transaction privilege tax is levied on business conducted within the city. The program is administered by the Arizona Department of Revenue for the city. Historically, this revenue source averaged increases of seven percent with the most recent exception being fiscal 2003, when only a one percent increase over the prior year was posted. Since then, sales taxes have rebounded with an estimated 15% increase during 2005. Annual projections of revenue for the upcoming fiscal year are based on a variety of trend factors. Sales tax records for previous years and a review of monthly receipts for major taxpayers help staff determine an appropriate projection. Other factors include reviews of building permits and other local economic indicators to set a figure, which remains conservative to avoid the attendant problems during the year that would occur with overestimated revenues. For 2006, conservative estimates show a 7% increase. 20 18 Interest/Misc 1% 16 Fines 1% Licenses/ Permits 4% Charges 3% 14 Vehicle Tax 6% 12 Property Tax 13% Income Tax 16% 10 8 Franchises 5% 6 4 2 State Sales 15% 1997 1998 1999 2000 State Sales City Sales Vehicle Lic 2001 2002 2003 2004 2005 2006 Income Tax Property Tax Sales Tax 36% Property tax: The Arizona Constitution limits property taxes. The formula allows for a two-percent increase in the maximum levy of the previous year with an additional adjustment to reflect growth (new construction) in the tax base. Higher growth in total assessed valuation lowers the tax rate. With this limitation in place, property taxes usually amount to 13% to 14% of general revenues. For tax year 2005 (fiscal year 2005-2006), the maximum tax rate is rising to $1.9713, increasing the maximum tax levy by $732,899 to $6,918,699. Virtually all of this increase is due to new construction. Because of improving general revenues, the tax rate has been recommended at the 17 2004 level of $1.8693, creating a 2005 tax levy of $6,560,574. With this new construction growth in assessed value, the 2005 levy will increase by $471,061. The maximum tax levy worksheet is included in the Appendix. Shared revenues include state sales tax, urban revenue sharing (income tax) and vehicle license tax. State sales tax: Twenty-five percent of the total state sales tax collection base (less certain classifications) is distributed to cities and towns based on the relative percentage of their population to the total population of all incorporated cities and towns in the state using the last decennial or special census (Yuma is roughly 1.9% in that calculation). This revenue is unrestricted other than for municipal purposes. Initial projections are set by reviewing historical trends since staff has little statewide information. Ultimately, projections provided by the state and the Arizona League of Cities and Towns are used. For fiscal 2006, state sales tax is projected to increase 13 percent to $7.6 million. Ten-year History of General Fund - Major Revenues 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 State Sales Income Tax City Sales Prop Tax Vehicle Lic $ 4,267,201 $ 4,577,465 $ 9,190,489 $ 4,081,166 $ 1,654,496 4,506,916 5,171,767 9,848,292 4,285,195 1,595,995 5,002,193 6,212,451 10,354,676 4,463,402 2,030,291 5,515,532 6,958,385 11,342,233 4,711,704 2,075,329 5,779,653 7,303,100 12,836,934 4,988,638 2,235,482 5,973,339 8,084,914 13,116,950 5,240,594 2,345,195 6,062,278 8,250,011 12,237,042 5,525,547 2,746,086 6,535,649 7,002,241 14,849,978 5,857,815 2,852,827 7,196,758 7,141,389 17,165,640 6,084,434 3,067,954 7,609,741 8,130,357 18,272,000 6,560,574 3,000,000 Income taxes: Established by voter initiative in 1972 at 15% of total personal and corporate income tax (collected two years earlier), this tax is distributed to cities and towns by the same basis as state sales tax (the Legislature set the percentage temporarily at 14.8% of collections for fiscal years 2003 and 2004). This revenue is also unrestricted other than to municipal purposes. With declining income tax receipts for the state several years ago, this revenue source declined significantly for 2004. As noted in the line graph on the previous page and the table above, its upward trend has continued for 2006. Because the amount to be distributed is based upon actual tax collections from a previous fiscal year, the state provides a near-exact figure for projection purposes. Vehicle license tax: Of the license taxes paid at new or renewal vehicle registrations statewide, 25% is shared with cities and distributed on same basis as sales tax. Again, it is unrestricted other than to municipal purposes. With collections of this tax performed by the state, historical trends are the only data available to determine projections for a given fiscal year. A conservative view left the projected revenue flat for 2006; however, a review of the table above reveals that the ultimate receipts will exceed that figure. Expenditures The table on the next page and its related graph below display the impact of the several departments on the General Fund. A quick review shows the large majority of General fund expenditures are related to public safety in the Police and Fire Departments, respectively. The third largest entity remains the Parks and Recreation Department with its recreational opportunities and many parks enjoyed by our populace. 18 Administrative Depts 18% Municipal Court 2% Community Development 7% Public Works 1% Fire 19% Parks 15% Police 38% General revenues not only support the services provided by the departments listed, but, as shown in the fund recap below, also pay a portion of the city’s debt service (attributable to General Fund services) and subsidize the Solid Waste Fund for residential trash collection and the Mall Maintenance Fund. The transfer to the Highway User Revenue Fund is to reimburse that fund for lot cleanup services. General Fund Expenditures by Department MAYOR AND COUNCIL MUNICIPAL COURTS CITY ADMINISTRATOR'S OFFICE CITY ATTORNEY'S OFFICE INFORMATION TECH SERVICES FINANCE HUMAN RESOURCES GENERAL GOVERNMENT COMMUNITY DEVELOPMENT PUBLIC WORKS DEPARTMENT PARKS AND RECREATION POLICE DEPARTMENT FIRE DEPARTMENT INTRACITY COST ALLOCATION 2003-2004 2004-2005 2004-2005 2005-2006 Actual Budget Estimate Budget 207,604 $ 249,051 $ 222,367 $ 262,347 1,097,136 1,168,588 1,194,247 1,295,495 1,455,658 1,356,492 1,438,866 1,759,714 1,235,178 942,571 1,066,103 1,151,837 1,657,434 2,099,074 1,809,934 2,695,328 2,416,222 2,376,527 2,333,049 2,616,223 922,898 1,030,787 965,235 1,143,216 1,361,005 1,445,736 1,418,306 3,379,584 2,788,204 3,013,233 2,876,434 3,649,927 264,946 250,945 343,863 5,618,360 6,693,049 6,290,144 7,654,013 14,437,729 16,875,423 16,142,827 19,986,948 7,755,715 8,214,346 8,292,208 9,744,601 (2,839,799) (2,839,799) (3,375,575) (2,809,780) $ 38,143,363 $ 42,890,024 $ 41,460,866 $ 52,307,521 Also paid from General Fund resources in the fund recap are capital projects (shown as a transfer to the Capital Projects Fund). These are generally park improvements or other general government projects for which there is not a separate dedicated funding source. 19 GENERAL FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: Capital Improvement Fund Total Transfers In Total Sources Uses: Expenditures Operating Capital Outlay Transfers Out: Solid Waste Fund Yuma Mall Maintenance Fund Debt Service Fund Improv. District #67 Debt Service Insurance Reserve Fund Highway User Revenue Fund Capital Projects Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 12,842,648 2004-2005 BUDGET 14,645,789 2004-2005 ESTIMATE 15,209,023 2005-2006 BUDGET 18,572,429 45,230,795 45,523,244 50,043,837 51,361,972 151,985 151,985 45,382,780 45,523,244 50,043,837 51,361,972 37,909,811 233,552 42,238,289 651,735 41,186,830 274,036 50,524,530 1,782,991 927,862 123,230 3,119,164 16,124 1,036,988 5,223,368 43,366,731 14,858,697 1,047,841 174,549 3,109,821 500,000 21,968 796,000 5,650,179 48,540,203 11,628,830 898,204 158,278 3,109,822 593,000 460,261 5,219,565 46,680,431 18,572,429 1,172,436 171,762 3,096,403 133,333 1,335,000 5,908,934 58,216,455 11,717,946 Fund balances approximating 20% of total revenues are targeted for retention each year. This policy maintains sufficient cash flow within the fund as revenue collections are skewed to the winter season in the agriculture and tourism industries. Combined with the General Fund within the City’s financial statements, but shown separately in the budget, is the Community Investment Trust. Revenues from sales of surplus real property are recorded within these accounts. Expenditure of the monies is at the discretion of the council. Each year, all of the available balances of the accounts are budgeted for expenditure should the council desire to fund critical projects that arise during the fiscal year. COMMUNITY INVESTMENT TRUST Undesignated Account Balance July 1, Sources: Estimated Revenues Total Sources Uses: Expenditures Operating Capital Outlay Transfers Out: Capital Projects Fund Riverfront Redevelopment Total Transfers Out Total Uses Undesignated Account Balance June 30, 2003-2004 ACTUAL 829,494 2004-2005 BUDGET 794,439 2004-2005 ESTIMATE 797,224 2005-2006 BUDGET 557,438 348,542 348,542 411,180 411,180 320,411 320,411 13,000 13,000 383,595 - 332,672 557,947 2,250 557,947 86,124 - 383,595 794,441 315,000 315,000 1,205,619 - 560,197 557,438 515,000 220,100 735,100 821,224 (250,786) Also included within the General Fund, but separated here for reporting purposes, is the Riverfront Redevelopment Account. After years of planning, the riverfront area in Yuma is soon to begin development. As part of the 20 agreement with the developer, the City is required to provide $440,200 per year for 10 years for infrastructure. In addition, sales tax rebates of 70% of the City's general sales taxes and Two Percent taxes generated within the project area are to be paid to the developer. While economic activity related to tax rebates is not anticipated in this budget, the agreement calls for paying one half the balance of the required deposit at the time building permits are generated. Those permits are expected in January 2006, thus the first payment is budgeted. In future budgets, required payments and rebates will be reflected herein. 2003-2004 ACTUAL RIVERFRONT REDEVELOPMENT Undesignated Account Balance July 1, Sources: Transfers In: Community Investment Trust Two Percent Fund Total Transfers In Total Sources Uses: Expenditures Operating Total Uses Undesignated Account Balance June 30, 2004-2005 BUDGET - 2004-2005 ESTIMATE - 2005-2006 BUDGET - - - - - 220,100 220,100 440,200 440,200 - - - 220,100 220,100 220,100 SPECIAL REVENUE FUNDS The Highway User Revenue Fund accounts for gasoline taxes collected by the state and shared with cities. Of the tax collected statewide, 27.5% is allocated to cities and towns, one half of which is based on the same proportion as state sales tax and one half on the percentage of sales in “county of origin” and distributed based on city’s population to total city and town population in the county. This revenue source is restricted to Millions HIGHWAY USER REVENUE FUND 8.5 8.0 7.5 7.0 6.5 6.0 Gas Tax 5.5 5.0 4.5 4.0 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 Gas Tax 5,115,826 5,768,654 6,038,703 6,715,786 6,157,241 6,414,401 6,732,659 7,198,885 7,627,170 7,816,920 21 highway and street purposes, whether it be maintenance or construction. Projections for this revenue are provided by the state and the League of Cities. HURF Fund Expenditures by Division Curbs, Gutters, Sidewalks Engineering Lot Cleaning Storm Drain Maintenance Street Lighting Street Maintenance Street Sweeping Traffic Signals Traffic Signs and Striping 2003-2004 Actual $ 413,191 13,044 16,124 424,319 493,572 2,431,574 442,175 327,422 456,295 $ 5,017,716 2004-2005 Budget $ 406,320 455,827 22,074 736,076 498,549 2,634,552 404,535 412,346 541,991 $ 6,112,270 2004-2005 Estimate $ 430,648 53,867 16,696 617,303 516,874 2,410,823 419,005 356,805 526,686 $ 5,348,707 2005-2006 Request $ 425,966 431,504 23,157 784,441 499,584 2,915,244 676,108 705,589 570,958 $ 7,032,551 The Public Works Department records operational expenditures in this fund from those maintenance and construction efforts. Transfers are made to the Debt Service fund for debt related to capital assets constructed to benefit streets, including a portion of the Public Works building. Capital Projects expenditures are for street projects listed in the Appendix. There is no specific target for retention of fund balance; however, because this fund supports personal service and other expenditures devoted to streets, a smaller fund balance is budgeted for retention at year-end to begin the next year’s operations. HIGHWAY USERS REVENUE FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: General Fund Total Transfers In Total Sources Uses: Expenditures Operating Capital Outlay Transfers Out: Debt Service Fund Insurance Reserve Fund Capital Projects Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 4,797,443 2004-2005 BUDGET 5,234,418 2004-2005 ESTIMATE 5,245,238 2005-2006 BUDGET 5,019,349 7,247,353 7,291,072 7,819,989 8,029,920 16,124 16,124 7,263,477 21,968 21,968 7,313,040 7,819,989 8,029,920 4,995,241 22,475 6,018,755 93,515 5,290,220 58,486 6,549,686 482,865 100,902 1,696,292 1,797,194 6,814,910 5,246,010 101,959 78,000 4,746,188 4,926,147 11,038,417 1,509,041 101,959 91,000 2,504,212 2,697,171 8,045,878 5,019,349 98,683 3,951,554 4,050,237 11,082,788 1,966,481 22 LOCAL TRANSPORTATION ASSISTANCE FUND A maximum of $23 million from the Lottery is distributed to cities and towns in a similar manner as sales tax and is restricted to street construction or public transportation needs of cities (10% may be expended on cultural activities if matched by outside donors). Historically, the city has opted to expend the 10 percent for cultural activities with the remainder transferred to the Capital Projects Fund for street construction. The expenditure budget includes both the cultural portion and the match required by law. Similarly, total revenues listed in the recap below include the matching 10% portion. LOCAL TRANSP. ASSISTANCE FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Total Sources Uses: Expenditures Operating Transfers Out: Capital Projects Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 428,877 439,556 424,669 418,463 425,571 440,004 434,212 431,754 428,517 427,720 2003-2004 ACTUAL 18,189 2004-2005 BUDGET 20,000 2004-2005 ESTIMATE 35,793 2005-2006 BUDGET 20,000 457,860 457,860 473,698 473,698 480,472 480,472 471,340 471,340 64,188 100,186 100,186 95,094 376,068 376,068 440,256 35,793 373,512 373,512 473,698 20,000 396,079 396,079 496,265 20,000 376,246 376,246 471,340 20,000 23 CITY ROAD TAX FUND This fund accounts for the collection and expenditure of a local one-half percent transaction privilege tax approved by voters in 1994 for maintenance and construction of roadways. While some operating expenditures related to retention basins are recorded within the fund, the majority of the funds are eventually transferred to the Capital Projects Fund where construction expenditures for roadways are recorded. The tax base for the Road Tax is the same as the one percent general tax. Its trends and method of projection are the same as that revenue. Millions 10.00 In fiscal 2003, a loan from the Arizona Department of Transportation was obtained to take advantage of very favorable interest rates. The proceeds of the loan were used for a street project. The debt related to that loan is serviced from this fund. 9.00 8.00 City Road Tax 7.00 6.00 5.00 4.00 3.00 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 4,470,925 4,836,428 5,088,978 5,574,996 6,417,376 6,448,954 6,617,396 7,423,730 8,581,357 9,134,900 The Parks and Recreation Department is responsible for maintenance of the retention basins while the Public Works Department administers the capital projects paid herein. CITY ROAD TAX FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: Total Transfers In Total Sources Uses: Expenditures Operating Debt Service Transfers Out: Capital Projects Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 2,717,811 2004-2005 BUDGET 3,588,007 2004-2005 ESTIMATE 4,013,513 2005-2006 BUDGET 5,181,124 7,507,516 7,770,000 8,789,472 9,294,900 7,507,516 7,770,000 8,789,472 9,294,900 571,720 738,034 500,342 725,905 494,967 725,905 600,368 713,776 4,902,060 4,902,060 6,211,814 4,013,513 9,971,107 9,971,107 11,197,354 160,653 6,400,989 6,400,989 7,621,861 5,181,124 9,344,000 9,344,000 10,658,144 3,817,880 24 PUBLIC SAFETY TAX FUND Millions This fund accounts for a special two-tenths of one percent (.2%) privilege license tax approved by qualified voters in 1994 for public safety and criminal justice facilities and equipment. Because it also shares the same tax base as the general sales tax of 1%, the Public Safety Tax is showing a dramatic increase in 2005 and is expected to increase in 2006 by 7%. Other revenues of the fund include interest earnings. 4.00 3.50 Public Safety Tax 3.00 2.50 2.00 1.50 1.00 0.50 - 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 1,838,760 2,002,155 2,105,780 2,306,895 2,566,078 2,578,704 2,646,058 2,968,482 3,431,373 3,652,700 For 2006, the capital expenditures noted below relate to upgrades in automation within the facility. The debt service transfer is to repay debt incurred for construction of the facility. The capital projects transfer is for various police and fire station facility improvements. PUBLIC SAFETY TAX FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: Total Transfers In Total Sources Uses: Expenditures Operating Capital Outlay Transfers Out: Debt Service Fund Capital Projects Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 1,704,676 2004-2005 BUDGET 2,096,886 2004-2005 ESTIMATE 2,096,898 2005-2006 BUDGET 3,416,064 2,982,809 3,114,000 3,509,850 3,692,700 2,982,809 3,114,000 3,509,850 3,692,700 76,187 108,665 288,280 353,145 39,344 115,481 275,000 2,270,853 134,881 2,405,734 2,590,586 2,096,898 1,818,837 395,000 2,213,837 2,855,262 2,355,624 1,818,837 217,021 2,035,858 2,190,684 3,416,064 1,791,741 790,000 2,581,741 2,856,741 4,252,023 25 RECREATION COMPLEX FUND This fund accounts for the financial activity of the Recreation Complex, which includes the Convention Center and Baseball Complex. The fund operates on charges for rentals of rooms and equipment, and commissions for catering. Its largest source of funding is a transfer from the Two Percent Tax Fund that was created for this purpose. The Parks and Recreation Department operates the complex. The chart on the right compares the charges and rentals income of the complex to the transfer from the Two Percent Tax Fund. In Thousands 1800 1600 1400 1200 1000 800 600 400 200 1997 1998 1999 2000 2001 Chgs/Rents 2002 2003 2004 2005 2006 2% Trnsfr Rental income for the facility will remain steady, using historical trends as a determining factor. With only moderate increases in expenditures next year, the transfer from the Two Percent Tax Fund was once again reduced from the previous year. Recreation Complex Fund Expenditures by Division Convention Center Baseball Complex RECREATION COMPLEX FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: Two Percent Tax Fund Total Transfers In Total Sources Uses: Expenditures Operating Capital Outlay Transfers Out: Capital Projects Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 Actual 2004-2005 Budget 2004-2005 Estimate 2005-2006 Request $ 1,078,158 529,677 $ 1,149,258 623,807 $ 1,064,325 603,783 $ 1,185,646 661,642 $ 1,607,835 $ 1,773,065 $ 1,668,108 $ 1,847,288 2003-2004 ACTUAL 669,373 2004-2005 BUDGET 1,170,083 2004-2005 ESTIMATE 1,169,051 2005-2006 BUDGET 1,357,048 490,743 440,100 519,560 479,100 1,650,000 1,650,000 2,140,743 1,450,000 1,450,000 1,890,100 1,450,000 1,450,000 1,969,560 1,350,000 1,350,000 1,829,100 1,579,433 28,401 1,683,310 89,755 1,613,352 54,756 1,804,288 68,000 30,516 30,516 1,638,351 1,171,765 150,000 150,000 1,923,065 1,137,118 113,455 113,455 1,781,563 1,357,048 240,000 240,000 2,112,288 1,073,860 26 TWO PERCENT TAX FUND This fund accounts for its namesake revenue source. Begun in 1971 and renewed for 15 yrs in 1994, this transaction privilege tax applies to a smaller tax base of bars, hotels, and restaurants. Its use is restricted by ballot language to the Recreation Complex; golf course; Yuma Crossing area; and conventions/tourism. The graph at left shows the tremendous growth in recent years. Fiscal 2005 finished the year at a 10% growth rate. A conservative increase of 7%, matching the expectations of general sales taxes, is anticipated for 2006. 4.00 3.50 Two Percent Tax Operating expenditures from the fund are payments to outside agencies for services authorized by the ballot measure. Transfers out include operating subsidies to the Recreation Complex, debt service requirements for the Desert Hills Golf Course, and capital projects . 3.00 2.50 2.00 1.50 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2,097,687 2,187,192 2,313,453 2,363,269 2,490,071 2,652,152 2,741,988 3,044,645 3,374,333 3,578,545 TWO PERCENT TAX FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: Total Transfers In Total Sources Uses: Expenditures Operating Transfers Out: Riverfront Redevelopment Recreation Complex Fund Desert Hills Golf Course Fund Debt Service Fund Insurance Reserve Fund Capital Projects Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 456,119 2004-2005 BUDGET 638,969 2004-2005 ESTIMATE 713,994 2005-2006 BUDGET 1,254,776 3,054,753 3,143,500 3,395,555 3,594,545 3,054,753 3,143,500 3,395,555 3,594,545 843,536 823,595 773,595 855,504 1,450,000 434,805 49,000 460,000 2,393,805 3,217,400 565,069 1,450,000 434,805 11,000 185,373 2,081,178 2,854,773 1,254,776 220,100 1,350,000 231,400 1,390,000 3,191,500 4,047,004 802,317 1,650,000 233,340 145,002 2028342 2,871,878 638,994 27 MALL MAINTENANCE FUND The Mall Maintenance Fund accounts for the collection and expenditure of a special property tax levied on properties located in the downtown mall. The district maintains the common areas of the downtown mall. The Parks Department is responsible for the maintenance. The district was originally created in 1969 to finance improvements to the downtown business area in an effort to retain retail business as the city grew to the south. Mall District Levy and Tax Rate 15 100,000 90,000 13 80,000 70,000 11 60,000 50,000 9 40,000 7 30,000 20,000 5 10,000 - 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 3 Levy 59,095 43,419 48,771 50,671 62,912 64,172 83,184 88,411 93,857 90,000 Rate 9.6067 4.7747 4.7747 4.7747 4.7747 4.7747 4.7747 4.7747 4.7747 4.7747 The plan failed to retain the larger retail outlets that eventually did move south in the city and the downtown area declined. In more recent years, however, new smaller retail developments have flourished. To help spur continued growth, the council reduced the tax rate of the district. Since then, assessed values have increased leading to the improving tax collections as shown in the above chart. Historically, maintenance expenditures have exceeded the tax revenues of the district and a General Fund subsidy has been required. The Parks Department reduced services slightly during fiscal 2004 to lower the subsidy from the General Fund so that those resources can be used for other parks maintenance purposes. For 2006, the General Fund transfer increased once again to maintain service levels within the district. MALL MAINTENANCE FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: General Fund Total Transfers In Total Sources Uses: Expenditures Operating Transfers Out: Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 2004-2005 BUDGET 2004-2005 ESTIMATE 2005-2006 BUDGET - - - - 104,524 94,000 108,783 105,000 123,230 123,230 227,754 174,549 174,549 268,549 158,278 158,278 267,061 171,762 171,762 276,762 227,754 268,549 267,061 276,762 227,754 - 268,549 - 267,061 - 276,762 - 28 SOLID WASTE FUND Collection and disposal of residential solid waste is accounted for in this fund. Revenues to the fund include the Environmental Solid Waste fee, begun in 2000, and the residential collection fee, created for the 2004 fiscal year. Until fiscal 2000, no fees had been charged for collection of residential trash. Instead, the General Fund subsidized this fund by transferring sufficient monies into the fund to restore a zero fund balance. (A fund was created originally because the city charged for collection of commercial solid waste until 1999.) The Environmental Solid Waste Fee was created to offset the ever-increasing costs of landfill disposal and to cover the city’s neighborhood cleanup program, its recycling efforts and its household hazardous waste collection efforts. Because of increasing costs, and the decrease in general revenues during 2004 Solid Waste Fees vs. General Fund Transfer related to state-shared income tax collections, a residential 2.5 collection fee was established at $2 per month. This fee is 2.0 scheduled to sunset after the 2006 fiscal year. 1.5 The new fee served initially to reduce the General Fund subsidy, as noted in the graph at right. However, with the continued growth in residential units in the city, the cost of service will cause the subsidy to increase once more. Each year, revenue projections are based on the number of solid waste accounts in the program. 1.0 0.5 - Fees Transfer 1997 1998 1999 2000 2001 2002 2003 781,579 534,352 789,271 800,000 900,000 952,000 1,180,876 1,944,226 1,403,275 848,108 978,242 1,115,815 1,297,740 1,331,569 2004 2005 2006 1,688,146 1,842,607 1,963,650 943,914 898,204 1,172,436 The Public Works Department is responsible for the Solid Waste Program. SOLID WASTE FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: General Fund Total Transfers In Total Sources Uses: Expenditures Operating Capital Outlay Transfers Out: Debt Service Fund Insurance Reserve Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 2004-2005 BUDGET 2004-2005 ESTIMATE 2005-2006 BUDGET - - - - 1,694,941 1,758,500 1,852,450 1,973,650 927,862 927,862 2,622,803 1,047,841 1,047,841 2,806,341 898,204 898,204 2,750,654 1,172,436 1,172,436 3,146,086 2,531,675 70,254 2,732,249 - 2,692,562 - 3,125,672 - 20,873 20,873 2,622,803 - 21,092 53,000 74,092 2,806,341 - 21,092 37,000 58,092 2,750,654 - 20,414 20,414 3,146,086 - 29 GRANT FUNDS A variety of federal and state grants and entitlements are recorded in this fund. The largest grant is the Community Development Block Grant (CDBG). All are restricted to the purposes for which the grants were authorized. Those purposes range from parks improvements to overtime compensation for police officers. This fund’s budget will vary significantly from year to year as the city budgets for all grants for which staff believes it has a reasonable chance of award. This often causes a distinct variance between the budget of a given year and its actual revenues and expenditures. GRANT FUNDS Undesignated Fund Balance July 1, Sources: Estimated Revenues Total Sources Uses: Expenditures Operating Capital Outlay Debt Service Transfers Out: Capital Projects Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 8,668 2004-2005 BUDGET 7,115 2004-2005 ESTIMATE 6,865 2005-2006 BUDGET 6,754 7,682,464 7,682,464 25,816,880 25,816,880 5,509,087 5,509,087 24,554,906 24,554,906 3,063,394 52,294 99,013 9,615,471 2,360,500 104,184 3,656,969 144,807 104,183 10,529,145 638,643 108,618 4,469,566 4,469,566 7,684,267 6,865 13,736,725 13,736,725 25,816,880 7,115 1,603,238 1,603,238 5,509,198 6,754 13,278,500 13,278,500 24,554,906 6,754 30 DEBT SERVICE FUNDS Debt service funds are used to account for payment of principal and interest on bonded debt paid from governmental fund resources. Long-term bonded debt of Enterprise Funds is recorded and paid directly from the fund. A discussion of debt activity is included in the Debt Management section. The City has two types of long-term governmental debt. First is debt of the Yuma Municipal Property Corporation (MPC). The several bond issues of the MPC are represented below. Transfers from the operating funds benefiting from the infrastructure provided by the debt are made each year. DEBT SERVICE FUNDS Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: General Fund Desert Hills Golf Course Fund Highway Users Revenue Fund Solid Waste Fund Capital Improvement Fund Water Fund Wastewater Fund Public Safety Tax Total Transfers In Total Sources Uses: Expenditures Debt Service Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 121 2004-2005 BUDGET 1,699,351 199 2004-2005 ESTIMATE - 2005-2006 BUDGET 81,011 - 86,919 - 3,119,164 233,340 100,902 20,873 10,739 62,042 23,942 2,270,853 5,841,855 5,842,054 3,109,821 234,805 101,959 21,092 62,692 24,193 1,818,837 5,373,399 5,373,399 3,109,822 234,805 101,959 21,092 62,692 24,193 1,818,837 5,373,400 5,460,319 3,096,403 231,400 98,683 20,414 60,677 23,415 1,791,741 5,322,733 5,322,733 5,842,175 5,842,175 1 5,373,400 5,373,400 1,699,350 5,379,309 5,379,309 81,011 5,322,733 5,322,733 81,011 In addition to governmental debt, the City also records the activity of Improvement District 67, the proceeds of which were used to construct public improvements around the new Yuma Palms Regional Center. The mall, the sole property owner with the district, pays the debt service on the bonds after which certain sales tax rebates are made in accordance with a development agreement. The activity of that agreement and related debt activity is included below. For financial statement presentation, the two fund types are combined in the Comprehensive Annual Financial Report, but presented separately herein for the sake of clarity. IMPR DISTRICT #67 DEBT SERVICE Undesignated Account Balance July 1, Sources: Transfers In: General Fund Capital Improvement Fund Total Transfers In Total Sources Uses: Expenditures Debt Service Total Uses Undesignated Account Balance June 30, 2003-2004 ACTUAL 2004-2005 BUDGET 2004-2005 ESTIMATE - - - 87,542 87,542 87,542 - 269,360 269,360 269,360 87,542 87,542 - - 269,710 269,710 (350) 31 2005-2006 BUDGET (350) 133,333 936,780 1,070,113 1,070,113 936,780 936,780 132,983 CAPITAL PROJECTS FUND This fund accounts for the expenditures related to capital improvement projects for governmental funds. Revenues include anticipated or actual bond proceeds and transfers from other funds for their respective projects. Expenditures for capital projects of Enterprise Funds are shown within that section. A list of capital projects is included within the Capital Improvement Section of this document. A series of public meetings and presentations to Council occur with this portion of the budget. By charter, the capital improvement program is developed separately from the operating budget. However, while separate, this budget is not independent, as it relies on revenues from the operating funds for its capital sources. Accordingly, operational needs of the departments come first in determining use of expendable resources. Other sources of revenue for this fund include governmental activity long-term debt proceeds and developer deposits. These are the primary reason why the fund ends a given year with a fund balance, as these proceeds are not always spent in the year received. CAPITAL PROJECTS FUND Designated Fund Balance July 1, Sources: Estimated Revenues Transfers In: General Fund Community Investment Trust Highway Users Revenue Fund LTAF City Road Tax Public Safety Tax Recreation Complex Fund Two Percent Fund Grant Funds Total Transfers In Total Sources Uses: Expenditures Debt Service Capital Improvements Transfers Out: General Fund Debt Service Fund Improv. District #67 Debt Service Wastewater Fund Wastewater Restricted Fund Total Transfers Out Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 5,967,214 2004-2005 BUDGET 7,423,969 2004-2005 ESTIMATE 6,920,455 2005-2006 BUDGET 1,619,886 8,164,250 29,179,118 5,024,228 55,682,106 1,036,988 1,696,292 376,068 4,902,060 134,881 30,516 145,002 4,469,566 12,791,373 20,955,623 796,000 315,000 4,746,188 373,512 9,971,107 395,000 150,000 460,000 13,736,725 30,943,532 60,122,650 460,261 2,504,212 396,079 6,400,989 217,021 113,455 185,373 1,603,238 11,880,628 16,904,856 1,335,000 515,000 3,951,554 376,246 9,344,000 790,000 240,000 1,390,000 13,278,500 31,220,300 86,902,406 18,954,240 62,271,450 19,924,954 85,235,748 151,985 10,739 87,542 2,671 561,909 814,846 19,769,086 7,153,751 62,271,450 5,275,169 269,710 2,010,761 2,280,471 22,205,425 1,619,886 936,780 936,780 86,172,528 2,349,764 32 ENTERPRISE FUNDS As noted in the overview, enterprise funds are used by governments to account for operations in which user charges are the main source of revenue. Taxes and other general revenues are not used to finance these operations for a number of reasons: • • • The beneficiary of services of an enterprise-related activity can be readily identified and the service provision can be measured to determine charges. General revenues have legal, statutory or charter-related limitations in amount and cannot cover all the services required by its citizens. General revenues are historically used to finance expenditures for services in which the ultimate beneficiary cannot be readily determined. Enterprise funds account for activities using accounting principles similar to commercial businesses. For financial reporting purposes, each fund records transactions on an accrual basis in which long-lived assets are not recorded as expenses when purchased but as assets. The costs of these assets are then amortized over their useful lives as depreciation. Similarly, any debt of an enterprise fund is recorded as a long-term liability within the fund with the only expense recognition related to interest on the debt. For budget purposes, however, the expenditure of monies related to these activities must be accounted for like those of governmental funds. As such, expenditure of funds is generally reported when expended, irrespective of the long-term use of the underlying asset. Moreover, state law requires the budgeting of all funds to be expended in a fiscal year. This leads to a budget basis of reporting that is not in accordance with generally accepted accounting principles (GAAP). This “budget basis” results in two types of reporting for Enterprise Funds on the city’s financial statements. That basis shows operating budgets that are similar to GAAP and capital budgets that report in a more traditional governmental display. This display does not included budgets for depreciation. WATER FUND The Water Fund records the financial activity of the City’s water treatment and distribution system. The system is not tax supported but relies on a combination of charges for water and capacity fees for new development to maintain and expand its services to meet the needs of a growing city. The chart at right shows the 33% growth in water customers since 1997. This growth has come with a price in the cost of investing in water system infrastructure and plant capacity. The system is undergoing almost $60 million in new construction to accommodate unprecedented growth in Yuma. While the city was able to avoid rate increases for over five years, a series of rate changes has occurred recently, and through 2008, to provide the cash flow necessary for system expansion. The chart below provides a history of metered water sales versus capacity charges. The term ‘capacity charges’ includes system development fees. Until 2001, the increase in sales was driven only by consumption, whether that consumption was from new or current customers. Since then, rate increases have combined with consumption to cause the surge in total metered revenues. Also, these very rate increases have caused total capacity charges to increase similarly. These rate increases are the basis for financing the system expansion. Revenues for 2006 are 33 determined on the basis of the systems historical growth (approximating 4% recently) along with any approved changes in rates. Because water rate increases are imposed in January, in times of lower consumption, any given rate increase will affect the projection for only half the year. Metered Water Sales vs. Capacity Charges 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 - Water Sales Capacity 2.0 4.0 6.0 8.0 10.0 2003 2004 12.0 1997 1998 1999 2000 2001 2002 7,889,668 7,607,753 7,883,917 8,249,138 8,244,612 8,821,057 9,449,251 10,457,209 12,298,500 13,202,700 811,212 820,881 941,316 1,460,432 1,738,243 1,468,918 1,784,476 2,826,218 2005 14.0 2,450,000 2006 2,650,000 The operating portion of the budget is presented below. Debt service appears as both expenditure and a transfer because debt is recorded in the Water Fund and because the fund pays a portion of the debt used to construct the Public Works Building. The latter is part of governmental debt not recorded in this fund. WATER FUND Net Working Capital July 1, Sources: Estimated Revenues Transfers In: Water Transfer Restricted Account Total Transfers In Total Sources Uses: Expenditures Operating Capital Outlay Debt Service Capital Improvements Transfers Out: Debt Service Fund Insurance Reserve Fund Total Transfers Out Total Uses Net Working Capital June 30, 2003-2004 ACTUAL 10,725,119 2004-2005 BUDGET 12,140,091 2004-2005 ESTIMATE 9,713,442 2005-2006 BUDGET 8,003,701 11,188,587 12,979,704 12,835,686 13,874,904 11,188,587 24,660 24,660 13,004,364 12,835,686 13,874,904 6,725,998 73,322 367,185 2,250,879 7,543,034 537,667 368,611 11,261,990 7,020,460 350,769 368,895 6,726,611 8,866,794 491,314 369,245 7,292,000 62,042 62,042 9,479,426 12,434,280 62,692 16,000 78,692 19,789,994 5,354,461 62,692 16,000 78,692 14,545,427 8,003,701 60,677 60,677 17,080,030 4,798,575 Restricted monies within the Water Fund, although recorded within the same fund, are presented separately as the expenditures do not rely on water rates, but on capacity and system charges for new development. A comparison of capacity charges and metered sales is shown above. Included within revenues are anticipated long-term debt proceeds. The reader should note that these proceeds are not received until the underlying capital projects are built. The estimated amount of proceeds reflects the progress of those projects. New proceeds in 2006 include 34 those not expended during 2005. The working capital balances shown below are estimates only. Any apparent deficit balance is the result of the project being partly funded by the operating fund, but the entire budget of the project being included below. The use of these funds is primarily capital projects. Major projects including renovation to distribution lines and a new water plant for the East Mesa are underway and will continue into the 2006 fiscal year. 2003-2004 ACTUAL 5,132,849 WATER RESTRICTED FUNDS Net Working Capital July 1, Sources: Estimated Revenues Transfers In: Total Transfers In Total Sources Uses: Expenditures Operating Capital Outlay Debt Service Capital Improvements Transfers Out: Water Fund Total Transfers Out Total Uses Net Working Capital June 30, 2004-2005 BUDGET (940,527) 2004-2005 ESTIMATE 2,550,782 2005-2006 BUDGET 3,762,271 5,431,958 54,618,413 11,371,178 55,529,600 5,431,958 54,618,413 11,371,178 55,529,600 1,627,323 9,403,032 4,927,696 49,862,000 1,850,305 8,309,384 4,539,725 54,501,950 11,030,355 (465,548) 24,660 24,660 54,814,356 (1,136,470) 10,159,689 3,762,271 59,041,675 250,196 WASTEWATER FUND The Public Works Department also operates the Wastewater Collection and Treatment System and accounts for same in the Wastewater Fund. Like the Water Fund, this fund is an enterprise fund relying solely on charges to customers for funding. Through a series of rate charges and capacity fees, the system provides environmentally sound wastewater services. This system is also undergoing rapid expansion to meet the City’s needs. The increase in customer base for wastewater is similar to that of the Water Fund. Overall, there are fewer wastewater customers compared to water, as a number of water customers, particularly those outside the city limits, are not served by the wastewater system. Instead, they rely on septic systems. Over time, many of those customers are being brought into the system. The expansion of the system is not being caused by this type of customer, however, but by new population and the increasing numbers of new subdivisions. Like water, system rates are increasing to finance the expansion of capacity, both in the collection system as well as the treatment plant capacity. Wastewater Operational Revenues and Capacity Charges 9.0 8.0 7.0 6.0 5.0 4.0 3.0 2.0 1.0 - Cap Wstwtr Rev 1997 1998 1999 2000 421,630 729,325 530,882 669,261 2001 2002 2003 2004 2005 2006 1,718,588 2,051,232 2,081,126 3,878,964 7,009,447 4,104,500 4,565,338 4,430,301 4,232,779 4,567,897 4,887,560 5,582,691 6,627,410 7,678,654 8,025,173 8,054,131 35 The operations portion of the Wastewater Fund is presented first. As in the Water Fund, this fund transfers monies to the debt service funds to pay its portion of the debt recorded in governmental funds that benefit wastewater operations. For capital projects, both operational revenues and capacity charges pay for their respective share of improvement and capital projects expenditures are budgeted in both portions. WASTEWATER FUND Net Working Capital July 1, Sources: Estimated Revenues Transfers In: Capital Improvements Fund Total Transfers In Total Sources Uses: Expenditures Operating Capital Outlay Capital Improvements Transfers Out: Debt Service Fund Insurance Reserve Account Total Transfers Out Total Uses Net Working Capital June 30, 2003-2004 ACTUAL 1,915,520 2004-2005 BUDGET 3,768,876 2004-2005 ESTIMATE 3,460,498 2005-2006 BUDGET 3,856,513 7,668,379 7,648,420 8,074,514 8,066,131 2,671 2,671 7,671,050 7,648,420 2,010,761 2,010,761 10,085,275 8,066,131 4,825,591 56,328 843,185 5,703,226 266,363 4,343,000 5,096,423 241,116 4,272,528 7,337,450 233,477 2,658,400 23,942 23,942 5,749,046 3,837,524 24,193 57,000 81,193 10,393,782 1,023,514 24,193 55,000 79,193 9,689,260 3,856,513 23,415 23,415 10,252,742 1,669,902 The restricted accounts in the fund are for capacity charges for system expansion, as well as bond proceeds that will be used to construct the new wastewater facility on the East Mesa. WASTEWATER RESTRICTED FUNDS Net Working Capital July 1, Sources: Estimated Revenues Transfers In: Capital Improvement Fund Total Transfers In Total Sources Uses: Expenditures Debt Service Capital Improvements Total Uses Net Working Capital June 30, 2003-2004 ACTUAL 15,247,270 2004-2005 BUDGET 15,396,295 2004-2005 ESTIMATE 15,975,623 2005-2006 BUDGET 5,868,685 24,742,556 46,617,043 23,891,525 34,325,225 561,909 561,909 25,304,465 46,617,043 23,891,525 34,325,225 441,815 24,151,685 24,593,500 15,958,236 3,283,890 59,594,820 62,878,710 (865,372) 3,074,324 30,924,139 33,998,463 5,868,685 3,283,890 34,390,000 37,673,890 2,520,020 36 DESERT HILLS GOLF COURSE FUND The Parks and Recreation Department operates the Desert Hills Golf Course. The Two Percent Tax was used historically to subsidize operations at the course, but council has long sought that golf revenues fund the course. To this end, the transfer from the tax has been reduced over the years. Lately, that transfer was limited to the amount of debt service paid by the fund. During fiscal 2003, the fund had intended to limit this transfer even further, believing that operations would allow a reduction in the transfer. Golf Revenues and 2% Tax Transfer 2.5 2.0 1.5 1.0 0.5 2% Transfer Golf Revenues 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 805,123 233,000 295,480 317,411 149,970 246,727 50,841 233,340 434,805 231,400 1,749,471 1,973,750 2,001,250 2,166,957 2,244,976 2,007,633 1,973,989 2,039,022 2,098,483 2,180,481 However, revenue projections did not meet goals and the transfer has been increased to again match the course’s portion of the debt used to finance construction of the new clubhouse and restaurant. During 2005, an additional $200,000 was transferred as planned. For 2006, the transfer from the Two Percent Tax Fund as returned to the amount necessary to pay debt service. DESERT HILLS GOLF COURSE FUND Net Working Capital July 1, Sources: Estimated Revenues Transfers In: Two Percent Tax Fund Total Transfers In Total Sources Uses: Expenditures Operating Capital Outlay Transfers Out: Debt Service Fund Total Transfers Out Total Uses Net Working Capital June 30, 2003-2004 ACTUAL (285,048) 2004-2005 BUDGET (247,553) 2004-2005 ESTIMATE (248,049) 2005-2006 BUDGET 32,323 2,039,022 2,181,456 2,098,483 2,180,481 233,340 233,340 2,272,362 434,805 434,805 2,616,261 434,805 434,805 2,533,288 231,400 231,400 2,411,881 1,978,364 23,092 2,116,454 7,000 2,018,111 - 2,168,850 26,000 233,340 233,340 2,234,796 (247,482) 234,805 234,805 2,358,259 10,449 234,805 234,805 2,252,916 32,323 231,400 231,400 2,426,250 17,954 37 ARROYO DUNES GOLF COURSE FUND Also operated by the Parks and Recreation Department is the Arroyo Dunes Golf Course. No operating subsidy from the Two Percent Tax is used for this fund and it relies solely on golf charges. With the addition of lights on the Desert Hills Golf Course driving range, revenues of this fund have decreased somewhat over the past two years. Fiscal 2004 saw the final payment of the internal loan used to purchase the course in the mid 1980’s. ARROYO DUNES GOLF COURSE FUND Net Working Capital July 1, Sources: Estimated Revenues Total Sources Uses: Expenditures Operating Debt Service Total Uses Net Working Capital June 30, 2003-2004 ACTUAL 114,028 2004-2005 BUDGET 116,871 2004-2005 ESTIMATE 121,531 2005-2006 BUDGET 124,042 246,602 246,602 220,300 220,300 231,704 231,704 258,012 258,012 239,092 4,616 243,708 116,922 274,813 274,813 62,358 229,193 229,193 124,042 272,789 272,789 109,265 INTERNAL SERVICE FUNDS EQUIPMENT REPLACEMENT FUND This fund accounts for the accumulation of resources from each department for the replacement of equipment. After initial purchase by the operating fund, the asset is recorded in this fund and “rented” by the operating department. This rent is determined by, and accumulates over, the life of the asset. Along with interest earnings, monies will be available for the purchase of new equipment when the older item is no longer serviceable economically. EQUIPMENT REPLACEMENT FUND Net Working Capital July 1, Sources: Estimated Revenues Total Sources Uses: Expenditures Operating Capital Outlay Total Uses Net Working Capital June 30, 2003-2004 ACTUAL 13,759,697 2004-2005 BUDGET 14,486,010 2004-2005 ESTIMATE 14,596,427 2005-2006 BUDGET 15,764,691 2,441,017 2,441,017 2,524,047 2,524,047 2,545,954 2,545,954 2,633,566 2,633,566 58,022 1,656,611 1,714,633 14,486,081 76,287 2,550,590 2,626,877 14,383,180 76,287 1,301,403 1,377,690 15,764,691 70,181 3,996,710 4,066,891 14,331,366 38 EQUIPMENT MAINTENANCE FUND This fund accounts for the operations of fleet maintenance in the city and is managed within the Public Works Department. The equipment maintenance activity used a series of interdepartmental charges to allocate the cost of maintenance to the user funds. By using an internal service fund, the financial affairs of the division will be more easily attended and understood. EQUIPMENT MAINTENANCE FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Total Sources Uses: Expenditures Operating Capital Outlay Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL - 2004-2005 BUDGET 729 2004-2005 ESTIMATE 15,432 2005-2006 BUDGET (65,800) 2,387,548 2,387,548 2,347,066 2,347,066 2,714,260 2,714,260 2,750,500 2,750,500 2,372,116 2,372,116 15,432 2,299,796 48,000 2,347,796 (1) 2,746,533 48,959 2,795,492 (65,800) 2,575,467 72,170 2,647,637 37,063 INSURANCE RESERVE FUND This fund accounts for the insurance activity and risk retention of the city for liability and casualty issues. Until 2004, these expenditures were accounted for within the General Fund. In 2005, an internal service fund was created for this activity. Use of such a fund will make administration of the city's risk management easier. Accumulated reserves were transferred on July 1, 2004. In fiscal 2005, transfers from each fund to cover costs of its insurance needs were made. Effective in 2006, premiums will be charged to each fund based on liability exposure, infrastructure and other parameters. World insurance markets continue to react to the growing presence of terrorism and other issues causing rates for coverage to increase. Moreover, underwriters of municipal insurance products have asked cities to incur additional risk retention in order to reduce premium load. Accordingly, the premiums charged to the operating funds will be determined not only to cover claims expenditures, but to increase the reserves held within the insurance fund over time as well. INSURANCE RESERVE FUND Undesignated Fund Balance July 1, Sources: Estimated Revenues Transfers In: General Fund Highway Users Revenue Fund Solid Waste Fund Two Percent Fund Water Fund Wastewater Fund Total Transfers In Total Sources Uses: Expenditures Operating Total Uses Undesignated Fund Balance June 30, 2003-2004 ACTUAL 507,938 2004-2005 BUDGET 525,938 2004-2005 ESTIMATE 1,055,522 2005-2006 BUDGET 1,335,655 - - 644,919 1,874,509 - 500,000 78,000 53,000 49,000 16,000 57,000 753,000 753,000 593,000 91,000 37,000 11,000 16,000 55,000 803,000 1,447,919 1,874,509 507,938 741,000 741,000 537,938 1,167,786 1,167,786 1,335,655 1,559,509 1,559,509 1,650,655 39 40 Department Information DEPARTMENT INFORMATION Page No. Office of the Mayor and Council Yuma Municipal Court City Administration City Attorney’s Office Information Technology Services Finance Human Resources Community Development Public Works Parks and Recreation Department Police Department Fire Department 41 43 47 53 56 59 62 65 70 78 89 95 Office of the Mayor and Council The Yuma City Government exists to provide a forum for public discussion and decision making. We are committed to deliver quality public services and to advance the social and economic well-being of our present and future citizens. The Mayor and Council serve the citizens of Yuma. The Mayor and Council Office staff provides administrative support to the Mayor and six Council members. The Mayor and Council are also responsible for appointing citizens to the City’s nineteen boards and commissions. • AUTHORIZED FY PERSONNEL 04/05 Mayor’s Office* 2 Total 2 *does not reflect elected positions • Orderly Growth Complete citywide impact fee system to replace Pro Rata system. Fire Services Delivery and Facilities Plan will be updated to anticipate future station locations and manpower needs which will include time lines for new facilities. • • • Transportation Complete 16th Street Corridor Study. Complete 4th Avenue Corridor Study. Complete update to Major Roadways Plan. • FY 05/06 2 2 The Mayor and Council, on a biannual basis, sets goals based upon the City’s Mission, Vision and Core Values. Listed are excerpts from the Goal Action Items developed to guide our organization for the two years ending June 30, 2006. • • • • Citizen Participation Provide public kiosks for citizen use. Provide internet access for all application forms, mapping, agendas, plans, staff reports, etc. Provide public education campaign to show differences between City and other government services. • • Economic Development Create public-private effort to build shell industrial buildings. • 41 Revise economic development policy to update targeted industries and City’s role. Quality of Life Examine possible recreational opportunities use for Yuma Civic and Convention Center. Continue the design and development of the Riverfront and Smucker Park projects. High Performance Government Recommend changes for City operations where costs routinely exceed revenues. • • • • • Implement E-business for customer billing/payments, account status, permits, etc. Develop and maintain a 3-5 year detailed Strategic Plan (departmental and citywide). Expand community service education for elderly, latchkey kids, and child drown-proofing. Complete cost/revenue study of development related User Fees. Evaluate Certified Contractor Program for effectiveness and compliance levels. Mayor’s Office 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget 207,604 249,051 222,534 262,347 207,604 249,051 222,534 262,347 The Mayor’s Office budget shows increases in personnel costs due to the rising cost of health insurance and pension plan rate increases. Operational costs have increased slightly primarily due to increases in memberships and dues. GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 126,274 131,627 131,609 141,128 Operational 81,330 117,424 90,758 121,219 Capital Outlay - - - - 207,604 249,051 222,367 262,347 FY 2005-2006 General Fund Budget (in thousands) $121 $141 $-0- Capital Personnel Operating 42 Capital Outlay Yuma Municipal Court The Mission of the Yuma Municipal Court is to enhance the quality of life in the City of Yuma by providing all people that appear in the Court with a responsive and professional judicial branch of government. JUDICIAL GOALS, AUTHORITY: The judicial system is predicated on the belief that all citizens coming before the courts are entitled to equal justice, regardless of race, ethnicity, gender, age, or economic circumstance. Courts must resolve cases swiftly and fairly. Courts must ensure that litigants and victims fully understand their rights and that those rights are protected. Courts must provide meaningful access to all, ensuring that no litigant is denied justice due to the lack of counsel or the inability to understand legal proceedings. The Yuma Municipal Court exists pursuant to the Charter of the City of Yuma, Arizona, the Constitution of the State of Arizona and the Constitution of the United States of America. The court handles criminal, civil and criminal traffic cases, various civil matters, including emergency orders of protection (24 hours a day, 7 days a week) and injunctions against harassment. The judges of the court also issue search warrants (24 hours a day, 7 days a week) on alleged felony and misdemeanor cases. The court also adjudicates cases stemming from violations of city ordinances, which can be either civil or criminal. COURT FUNCTIONS: The Yuma Municipal court is a limited jurisdiction court. (Third branch of government, non-political.) It has jurisdiction over misdemeanor criminal cases such as DUI’s (driving under the influence), driving on suspended licenses, reckless driving, possession of marijuana, possession of drug paraphernalia, assaults, including domestic violence assaults, criminal damage, shoplifting, and theft. These misdemeanors must have occurred within the city limits of the City of Yuma. Also included are cases that occur within the City of Yuma, which the County Attorney declines to prosecute as felony cases, and are referred to the City Prosecutor to review for “long form” complaints that are then prosecuted in the Municipal Court. AUTHORIZED PERSONNEL Municipal Court Total FY 04/05 17 17 FY 05/06 19 19 In addition to the nineteen full-time authorized personnel, the Court has two elected Municipal Judges and three part-time (as needed) pro tem judges that are attorneys. 43 STATEWIDE MUNICIPAL COURTS CASE ACTIVITY TOTAL FILINGS TRAFFIC (CIVIL/CRIMINAL) Misdemeanors Orders of Protection Injunctions against harassment YUMA MUNICIPAL COURTS CASE ACTIVITY 2004-2005 ACCOMPLISHMENTS: ƒ ƒ ƒ ƒ ƒ ƒ ƒ FY 2003 % CHG 1,468,863 1,439,452 -2% 1,073,947 1,047,172 -2.5% 233,507 12,920 234,139 13,405 0.3% 3.8% 9,695 9,412 -2.9% FY 2003 TOTAL FILINGS TRAFFIC (CIVIL/CRIMINAL) Misdemeanors Orders of Protection Injunctions against harassment Maintained a continued high level of security and a safe environment for the public and staff. Triennial audit required by the Supreme Court was completed. Local Fill the Gap grant money was authorized by the Administrative Office of the Courts to pay a portion of the Yuma County training coordinator’s wages. Continued to work on collections of delinquent accounts through the efforts of the Court Specialist in the court’s Judicial Enforcement Unit. Upgraded state computer software to AZTEC version 1.242. All staff completed the mandatory 16 hours or more of continuing judicial education. Appointment of an additional Civil Traffic Hearing Officer from existing court staff. FY 2004 FY 2004 % CHG 18,229 16,316 -10.5% 12,862 11,041 -14% 4,200 355 4,196 443 0% 25% 247 267 8% Did You Know? Total filings statewide (2,298,756) decreased by 1.2%? More than 95 percent of all litigants are in courts of limited jurisdiction? GOALS FOR 2005-2006: ƒ ƒ Did You Know? Orders of Protection petitions rose by 1.2% and total number of trials held in Arizona courts increased by 33.8%? ƒ ƒ 44 Remain committed to the constitutional mandates, Strategic Agenda for Arizona Courts and the judiciary’s core values. Continue to work on collections and compliance of court orders through the use of the collection agency, and the Tax Intercept Program (TIPS), which attaches State Tax Refunds for individuals with delinquent accounts. Continue to instill in the employees of the court a willingness to do what is necessary to implement and improve procedures while continuing to administer justice fairly, expeditiously and cost effectively. Provide excellent customer service. Administration 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget 1,142,796 1,221,588 1,205,536 1,375,495 1,142,796 1,221,588 1,205,536 1,375,495 For Fiscal Year 2005-2006, the Municipal Court presents a budget of $1,375,495. This is an increase of 12.6% over last year’s budget. Fiscal Year 2004-2005 is reflective of the resources used to carry on court activities, triennial audit and a new copier. Fiscal Year 2005-2006 will be impacted by the cost of the continued increases in the necessary and reasonable costs of performing court business. This year the Court is requesting two new positions – a court officer and a court clerk. The court officer will be funded through the general fund. To offset this new position, a part-time office assistant will not be filled. The court clerk will be funded through a grant. The court’s budget is impacted by the continued increase in court appointed attorneys for defendants in criminal misdemeanor cases, an increase in foreign language interpreters, pro tem Judges and funds requested by Yuma County to pay 25% of the Field Trainer’s wages to provide training for implementation of upgrades and new employees on the State’s Computer AZTEC Program and funding for judicial coverage for initial appearances of prisoners on weekends and holidays. The capital outlay that the Municipal Court is requesting in this budget is for two new copiers, one for each courtroom. The judges and staff of Yuma Municipal Court will continue to work diligently to provide the Citizens of Yuma with the highest quality of justice possible. We thank you for your continued commitment to the judicial branch of city government. GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 881,768 947,281 930,484 1,032,332 Operational 215,368 206,307 249,056 255,663 Capital Outlay 0 15,000 14,707 7,500 1,097,136 1,168,588 1,194,247 1,295,495 FY 2005-2006 General Fund Budget (in thousands) $1,032 $256 $8 Personnel Operating 45 Capital Outlay PUBLIC SAFETY TAX 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 0 0 0 0 Operational 11,915 0 0 0 Capital Outlay 12,303 0 0 0 24,218 0 0 0 APPROPRIATED GRANTS FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 0 0 0 35,818 Operational 21,442 53,000 11,289 44,182 Capital Outlay 0 0 0 0 21,442 53,000 11,289 80,000 Fiscal Year 2004-2005 expenditures included a portion of the Yuma County Superior Court training coordinators’ wages and a network server for audio archiving. State grant money will be used in fiscal year 2005-2006 to pay a portion of the training coordinators wages and to fund a new court clerk position. 46 City Administration City Administration staff manage the City’s resources to implement City Council goals and objectives, to meet the needs of City of Yuma residents and visitors, and to ensure the integrity of the municipal governing process. The City Administrator is appointed by the City Council to serve as the City’s chief administrative officer. The City Administrator serves as an advisor to Council and ensures that City staff implement policy made by Council. All City staff work under the umbrella of the City Administrator. The Strategic Communications division manages and operates the City’s government television channels “City 73” and “Ciudad 72” as well as the City’s website in order to meet Council’s goal of increasing residents’ access to their local government. The division also manages the City’s cable license agreement The overall City Administration budget covers salaries and associated costs for sixteen fulltime personnel. There are six budgetary divisions: Administration, Public Affairs, Strategic Communications, Heritage Area, City Clerk’s Office, and Elections. The Heritage Area division provides staff and operational support to implement the approved plan for the Yuma Crossing National Heritage Area. Under a contract with the Yuma Crossing National Heritage Area Corporation, the City provides this support as part of the local match for authorized federal grant funding of up to $1 million annually. The division coordinates staff support from the departments of Community Development, Parks and Recreation, and Public Works in order to meet the objectives of the approved plan. The Administration division manages the resources of the City, ensures the implementation of Council policy, and guides the citywide organizational development and training program. AUTHORIZED PERSONNEL Administration Public Affairs Strategic Communications Heritage Area City Clerk’s Office Total FY 04/05 4 2 3 1 3 13 The City Clerk is one of four positions whose responsibilities are defined by the City of Yuma Charter. This division administers and safeguards the integrity of the municipal governing process and oversees City elections and election processes. The division also provides for public access to city records and documents, affixes the City seal on official documents, posts meeting notices, prepares City Council agendas, and records and maintains minutes of all City Council proceedings. FY 05/06 5 2 5 1 4 17 The Public Affairs division responds to inquiries made by the media and public, disseminates information about city initiatives, projects and events, and involves the city organization in regional efforts designed to foster good will and promote economic development. 2004-2005 ACCOMPLISHMENTS: • 47 Assisted with purchase of Hotel Del Sol for its historic restoration. • • • • • • • • • • • • • • • • Completed negotiations and secured approval of $80 million master development agreement for Yuma's downtown riverfront. Amassed land for leasing to developer for Phase 1 of the riverfront hotel and conference center project. Completed design and prepared bid documents for the $2.5 million Gateway Park project. Began implementation of the East Wetlands project, with completion of a 25-acre pilot revegetation project and clearing of an additional 100 acres of non-native vegetation. Secured an additional $1.5 million of funding for the East Wetlands through grants and appropriations. Produced short documentary film on the East Wetlands. Completed construction documents on the East Wetlands and began bidding process for a 2-mile dredge project of the south channel. Secured $500,000 in grant funding and completed design for Main Street project. Successfully carried out a comprehensive public relations and information campaign for the “Big 16th” construction project, the largest public improvement project in the city’s history. Developed logo usage guidelines for consistent promotion and use of city logo, to more clearly identify city events, publications, and projects. Maximized production of news releases to an average of 400 per year. Began distribution of weekly road reports and travel advisories to Yuma’s Spanish-speaking citizens. Established a Sister Cities Agreement between Yuma and Mexicali (Baja California, Mexico). Facilitated and strengthened the Yuma Sister Cities program by encouraging private sector involvement, leadership and direction by Yuma citizens. Initiated contact with Imperial Valley community leaders, business leaders, and elected officials to participate in regional Sister City efforts centered on shared economic development, tourism projects and border issues. • • • • • • • • • • • • 48 Public Affairs and the Strategic Communications team produced a promotional video ("Yuma, Desert Flower at the River's Edge") narrated in both English and Spanish, for use at City of Yuma and regional events. Quadrupled the “City News Now” e-mail distribution news release subscriber list. Began production and airing of City of Yuma Road Reports in cooperation with KECY-TV FOX 9. Provided 8,760 hours of cablecast information regarding the City of Yuma and other government agencies. Televised over 120 public meetings and events. Provided technical support for 150 nontelevised public meetings or events Produced 52 Episodes of "City Outlook", featuring approximately 208 interviews. Activated Ciudad 72, City of Yuma information in Spanish, and cablecast 4,380 hours of information to the Yuma community. Produced over 100 Public Service Announcements regarding City of Yuma services in both English and Spanish. Designed and began construction on a television studio located in One City Plaza. Provided technical support to Yuma County to televise Joint City/County meetings, County Planning and Zoning, and Board of Supervisors meetings. Completed restoration and reforestation of the 35 acres on the “lower bench” of the West Wetlands, including construction of a new pond. Secured grant funding for the clearing and restoration of the riverbank between West Wetlands and 4th Avenue. • • • • • • Enhanced the City of Yuma website by adding video, holiday trash schedules, City News, City Outlook promos, Yuma Community Video, Neighborhood Cleanup information, AZPDES Information, Customer Convenience Schedule, News Releases, financial documents, Impact Fee Study information, and road construction project information. Updated the liquor license process and implemented an application fee. Streamlined City Council meeting minutes. Conducted Board & Commission training for approximately 50 appointed officials. Provided access to Request for Public Records forms via the Internet. • • • • • • Did You Know? The City Clerk's Office processes over 520 public records requests a year. • • • • • • Developed guidelines for First Amendment activities. Coordinated Certified Public Manager Course for 20 city department managers through Arizona State University. Provided year-round schedule of training classes for all levels of staff (front line through management): Human Resources mandated courses, customer service classes, hiring and recruitment, and professional development courses. Curriculum developed for evacuation procedures that can be used for employees in all city buildings. Provided nationally known speakers on motivational and professional development training topics through the City’s leadership role in the Yuma Training Alliance. • • • • • GOALS FOR 2005-2006: • • • Coordinate with riverfront developer for construction of hotel & conference center and associated infrastructure. 49 Complete 300 acres of East Wetlands restoration. Construct Gateway Park. Begin construction of Main Street project. Secure riverfront land for riverfront residential development project. Assist U.S. Fish and Wildlife Service in relocation of Kofa National Wildlife Refuge Visitor Center in order to release 1st Street property for riverfront redevelopment. Launch a weekly fifteen-minute Public Affairs/Arts & Culture radio program, in addition to the existing weekly sixtyminute “City News Now” program. Re-launch use of sanitation truck signage in a unique effort to both promote Public Works programs and also call attention to existing communication efforts with City 73, Ciudad 72, and the city website. Distribute informative pamphlets and brochures through lobby displays to communicate information on city projects and issues, and clarify to the public the services and obligations of city government, in contrast to county government. Extend our Public Relations ‘reach’ geographically, within the state, the region (Arizona, San Diego, Phoenix, Tucson, Palm Springs, Los Angeles, Las Vegas), and the nation, as well as across the border. Host the 2006 Arizona Statewide Sister Cities Conference with the assistance of the Yuma hospitality community. Continue to provide cable television support for City Council Meetings and Worksessions, Planning & Zoning Commission and Historic District Review Commission meetings. Continue to provide technical support for community-wide meetings held in City Council Chambers and Conference Room 190. Expand technical support coverage into Training Rooms 141 and 142. Complete the construction/equipping of the television studio in One City Plaza. Produce 52 episodes of "City Outlook" and "City News," and six episodes of "Inside City Hall." • • • • Begin production of a daily 5-minute news program. Produce Video Biographies of the Mayor & City Council. Produce quarterly "City Accomplishments" videos for use by City Council. • • • Did You Know? The Public Affairs office sends news releases directly to subscribers across the city, state, and country. • • • • • • • • • Develop a monthly Spanish news/interview program for Ciudad 72. Support the Public Affairs Team by providing a host for a new "City News Now" type program on Radio Campesina. Produce 50 English/Spanish Public Service Announcements regarding City services for use on City 73, Ciudad 72, and Adelphia cable channels. Develop a "Welcome to Yuma" and “Who Do I Contact” information series: brochure, video, web site information. Begin the development of a "Video Memory Bank." Begin production of an "Issues & Answers" program for City 73. • • • • Continue to administer and provide daily updates to the City of Yuma's web presence and add enhancements, as requested by the public and City staff. Publish the 2006 Strategic Management Plan. Successfully conduct the 2005 City of Yuma elections. Implement an electronic City Council meeting agenda process. Review and update the citywide records management program. Participate in the Document Imaging Steering Committee. Partner with Human Resources to develop and implement: new Employee Performance Development Plan providing training to all supervisors; Employee Recognition Program; wellness programming. Develop curriculum in management skills, focusing on coaching and change in the workplace. Participate in the development of succession planning for internal promotional opportunities, as well as developing early leadership development opportunities. Establish job shadow and internship opportunities for learning exchange purposes. Conduct a demographic analysis of current staff and set up ongoing asset identification and utilization database. 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Administration 524,653 474,202 573,536 610,517 Public Affairs 131,691 165,170 139,254 175,302 Strategic Communications 290,385 302,971 307,180 394,422 Heritage Area Development 184,548 185,819 189,547 197,383 City’ Clerk’s Office 213,455 228,330 227,350 266,990 Elections 110,926 - - 115,100 Riverfront Redevelopment - - - 220,100 1,445,658 1,356,492 1,438,866 1,979,814 50 The City Administration budget shows a sizeable increase over the FY04-05 budget, $403,222. Over one fourth, $115,100, of this can be attributable to having an election in FY05-06 and not one in FY04-05. The largest area after elections is the increase in the Personal Services area, which account for $237,600 of the increase. The differences within the Personal Services area include the initiation of an Intern program for newly graduated Master of Public Administration students, $40,500. Within Strategic Communications one new fulltime camera operator is being added as a contingency should the County decide to use the Council Chamber for their meetings. The County would be billed for these services. A second camera operator is being upgraded from part time. The part time salary budget is being decreased but the net increase in salary and benefits for both positions is approximately $60,000. Another part time position in the City Clerk’s Office is being upgraded from part time to full time at an additional cost of $11,000. In Administration a part time position is being funded to help with the continuing demand for services. This adds another $18,700 to the budget. The increases in rates for pension and health care add an additional $60,700. The Operational area of the budget is increasing by $28,700 when not including the election. The conversion to an Internal Service Fund for liability insurance this year has added to all budgets and is an increase of $19,700 in Administration. The balance of the changes covers the normal increases in goods and services. Capital outlays have increased by $22,000 and will provide for a new projector in the Council Chambers and a sound system in the training room. GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 1,050,318 1,010,247 1,066,940 1,247,835 Operational 405,340 335,341 351,401 479,194 Capital Outlay - 10,904 20,524 32,685 1,455,658 1,356,492 1,438,866 1,759,714 FY 2005-2006 General Fund Budget (in thousands) $479 $1,247 $32 Personnel Operating 51 Capital Outlay RIVERFRONT REDEVELOPMENT FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - - - - Operational - - - 220,100 Capital Outlay - - - - - - - 220,100 52 City Attorney’s Office The City Attorney's Office exists to provide legal services to the City Council, the City Administrator, and all City departments, offices and agencies in order to promote the health, safety, and welfare of our community. The City Attorney’s Office represents the City of Yuma in all legal proceedings, including civil litigation, criminal prosecution in Municipal Court and provides a significant portion of the State legislative and lobbying support for the City of Yuma. • AUTHORIZED PERSONNEL City Attorney’s Office Prosecutor’s Office Total • FY 04/05 8 3 11 • • FY 05/06 8 3 11 • • 2004-2005 ACCOMPLISHMENTS: • • • • Provided major legal assistance to conclude the Riverfront Master Development Agreement and Phase 1 Lease Agreement; Military Regional Compatibility Project; Associated Materials, Inc., economic development contract; Four Major Amendments by City & County to the Land Use Plan; Limited Area Transportation Fee; Erosion & Settlement Control Ordinance; comprehensive review of Water & Sewer Regulations; Revised Internal Business License Procedure; Amendments to Surplus Regulation Ordinance. Provided lobbying efforts and coordination regarding Military Facilities, Cable Regulations and municipal tax incentives. Provided training to Boards and Commissions and Elected officials regarding Open Meeting, Conflict of Interest and Public Records laws. Provided timely prosecution services to victims. Provided support for Municipal Court functions. Provided prosecution services in a fair, impartial, effective manner and insured defendant’s rights to a speedy trial. Played an active role in City’s organizational goals. Provided support and participation in City’s Management Team issues. Participated as a member of the Carver Park Weed and Seed Steering Committee. Opened and resolved approximately 3,400 criminal, civil and traffic cases by the City Prosecutor’s office. GOALS FOR 2005-2006: • 53 Provide timely legal opinions for the City Council, City Administrator and City departments. • • • • Provide quality defense of the City in State and Federal Courts. Timely pursue claims for damages and restitution. Provide quality prosecution services in Municipal Court. Coordinate effective lobbying efforts. municipal 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget City Attorney 861,040 739,143 877,274 925,552 Insurance Litigation 95,511 240,000 62,075 212,000 Non-insurance Litigation 101,536 171,000 320,900 295,000 City Prosecutor 181,190 207,528 192,929 230,385 1,239,277 1,357,671 1,453,178 1,662,937 The City Attorney’s Office is requesting $1,662,937 for fiscal year 2005-06. The requested budget will enable the department to continue to provide legal counsel to the Mayor and City Council, all City departments and provide prosecution services in Municipal Court. The requested amount represents an overall increase of $305,266 or 22% over last year’s budget. • • • $877,017 is requested for personnel expenditures. This is an increase of $79,884 over last year’s budget. This increase is largely attributable to wages, health care, and pension costs. $278,920 is requested for operation and maintenance expenditures for the City Attorney’s office and the City Prosecutor’s office. This is an increase of $144,788 from last year’s budget. This increase is attributed to the added costs for outside professional services. Litigation costs have increased by $96,000. The litigation budget fluctuates depending on pending and anticipated claims and lawsuits. For next fiscal year, the City Attorney’s office anticipates litigation costs will be somewhat higher based on the nature of these cases. The City Attorney’s office staff now consists of five attorneys and six office support staff. The City Attorney’s office has not added an additional assistant city attorney to deal with administrative or litigation matters since 1995. Besides City staff, outside attorneys are retained to provide additional assistance when needed. Outside legal professional services has been driven by specialized matters including bond issues, cable and telecommunications issues, water issues and major economic development issues. For the last 2 to 3 years, unanticipated major economic development opportunities have required extensive legal work resulting in a significantly increased cost in this category. This budget will allow the City Attorney’s office to continue to assist the Mayor and City Council and City departments to foster the economic growth of the community. 54 GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 736,784 793,633 796,562 873,167 Operational 498,393 148,938 269,540 278,670 Capital Outlay - - - - 1,235,177 942,571 1,066,102 1,151,837 FY 2005-2006 General Fund Budget (in thousands) $873 $278 $-0- Personnel Operating Capital Outlay APPROPRIATED GRANTS 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 4,4100 3,500 3,769 3,850 Operational - 600 331 250 Capital Outlay - - - - 4,100 4,100 4,100 4,100 INSURANCE RESERVE FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - - - - Operational - 411,000 382,975 507,000 Capital Outlay - - - - - 411,000 382,975 507,000 55 Information Technology Services The Department of Information Technology Services (ITS) exists to provide expertise in long-range planning, technical guidance, support and services that promote the use of current and future information technologies to help the City achieve their technology mission, vision, and goals. mid-range system backup and City Hall facility access security. The Department of Information Technology Services consists of two divisions that provide support and assistance to all City departments. Department staff is on call 24 hours a day, seven days a week, to help ensure the on-going operation and use of critical City systems, such as Public Safety. Computer Support and Training: This team provides basic to high level technical instruction to all City employees, in the use and operation of citywide computer hardware, software, operating systems, telephones, digital camera’s and department specific applications. They develop and implement computer-training programs to meet the needs of the organization and provide specialized and custom presentations and report writing services. They assist with testing and managing software transition upgrades, and computer hardware and software installations. The Administration Division oversees and manages the work projects of the department. Administration works closely with staff to ensure high quality delivery of services and to ensure information technology systems are successfully implemented, maintained and secured within the organization. Administration develops short and long range departmental goals and objectives, maintains project schedules, provides project and contract management services, develops and evaluates request for proposals, provides technical assistance and support to City staff, and develops and administers all the City’s 3-5 Year technology plans. Business Applications and Integration: This team specializes in the analysis, development, maintenance and implementation of City automated business systems. They provide technical and professional services relating to technology advancement, end-user support, training, application programming, data conversion and integration. They also provide technology research and development, system security administration, and project management services. The Technical Support Division is comprised of five support and service areas: Computer Operations/Help Desk Support, Computer Support and Training, Business Applications and Integration, PC and Network Technical Support, and Telecommunications. PC and Network Technical Support: This team specializes in the installation, maintenance, upgrade and repair of personal computers, midrange and data network systems. They troubleshoot and resolve technology system malfunctions, provide end-user support, review and develop citywide technology based standards and configurations, and approve and procure all computer hardware and software purchases. They also provide facility and Computer Operations and Help Desk: This team monitors the availability of the City’s computer systems, networks and peripherals. Operations personnel serve as the main point of contact for all computer users and record all calls for service. They troubleshoot and resolve end-user problems or refer any unresolved problems to appropriate technical staff. Other duties include system security administration, 56 network design engineering and implementation services for new technology and manage enduser, system and network administration and security. ƒ Telecommunications: This team specializes in the installation, maintenance, upgrade and repair of City’s wireless backbone, PBX and landline telephone services, mobile data computing, radio, and paging systems. They troubleshoot and resolve system malfunctions, provide end-user training and support and administer all systems. They are responsible for FCC filings, registrations, communications impact studies and FAA compliance for navigational hazards for City projects, sites and other liabilities. AUTHORIZED PERSONNEL Administration Technical Support Total FY 04/05 5 19 24 ƒ ƒ ƒ Court. Trained more than 960 City employees in the use and operation of City standard computer hardware, software, telephone systems and department specific applications. Configured, procured and installed new AS/400 iSeries computer platform and Gateway servers for use by Public Safety. Ensured transfer of all security, application software and databases. Served as project managers for HTE Financial and Community Development Navaline and AS/400 iSeries upgrades. Implemented Employee Bulletin Board. FY 05/06 3 22 25 2004-2005 ACCOMPLISHMENTS: ƒ ƒ ƒ ƒ ƒ ƒ ƒ ƒ ƒ ƒ ƒ Recipients of City’s 2004 STAR Award. Set up and implemented Mobile Data Computing technology for use by Public Works and Community Development field staff. Completed full implementation of Public Safety Mobile Data Computing project. Implemented phases 1-4 of City’s 3-5 Year GIS Strategic Plan. Served as project managers for development of Public Safety 3-5 Year Information Technology Strategic Plan. Completed implementation of Yuma Art Center software Ticketing system. Implemented SPAM filtering software to eliminate massive and unnecessary emails from entering City’s email business system. Transitioned all SCADA telecommunication services to City backbone. Served as participating members of State of Arizona Regional Homeland Security Council, Governor’s GIS and GITA committees and Yuma’s Technology Consortium Board. Started interoperability implementation of City’s existing voice radio system for communication with other Public Safety agencies. Procured and implemented Digital Recording System for use by Municipal GOALS FOR 2005-2006: ƒ ƒ ƒ ƒ ƒ ƒ Continue to act on and implement elements of City’s 3-5 Year Information Technology Strategic Plans (GIS, Telecommunications, IT and Public Safety). Begin to implement citywide Document Imaging. Begin to address e-Business Strategic Plan development and implementation needs. Continue to manage and safeguard the integrity of City automated business systems and network infrastructures. Continue to provide technical guidance and support for department specific and citywide technologies. Continue to make the City’s computer training program a priority to help ensure all City staff achieves a high standard of computer literacy and proficiency. Did You Know? ITS opened more than 12,000 enduser work orders in FY 2004-2005. This is an average of 230 support and service calls a week? 57 Administration Technical Support 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget 328,211 388,052 344,703 420,384 1,367,035 4,761,022 1,465,447 2,413,944 1,695,246 5,149,074 1,810,150 2,834,328 For fiscal year 2005-2006, the Department of Information Technology Services presents a budget of $2,834,328. Overall, the General Fund portion of the ITS budget will increase by $596,254 or 28.4% over last year’s budget, while anticipated grants will decrease by $2,314,746. The increase in the General Fund ITS budget can be attributed to funding for the upgrade of Principal Office Assistant to a GIS Analyst, a new Webmaster position, full year staffing of Wireless Radio Technician, replacement of Enterprise wide Microsoft Exchange system, implementation of Enterprise wide Storage Area Network system, and rebudgeting $102,200 of fiscal year 2004-2005 capital outlay items. ITS has a decrease in their estimates in fiscal year 2004-2005. positions throughout the year and to the delaying of projects. This is due to having two unfilled GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 1,141,990 1,372,823 1,319,455 1,567,407 Operational 480,526 561,551 425,224 584,691 Capital Outlay 34,918 164,700 65,255 543,230 1,657,434 2,099,074 1,809,934 2,695,328 FY 2005-2006 General Fund Budget (in thousands) $585 $543 $1,567 Personnel Operating Capital Outlay APPROPRIATED GRANTS FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - - - - Operational 37,812 1,550,000 216 139,000 Capital Outlay - 1,500,000 - - 37,812 3,050,000 216 139,000 The decrease in the amount budgeted in grants is due to the 800 MHZ radio grants ($2,300,000) being budgeted in the Capital Improvement Program. 58 Finance We, as a team, provide financial systems and operational support to assist our customers in achieving their goals. City Auction, and training in procurement procedures and processes. The Finance Department consists of five divisions that serve the public and all other City departments. The Accounting Division manages the accounts payable, accounts receivable, and payroll functions, along with producing the City of Yuma’s Comprehensive Annual Financial Report and the Annual Budget. The Administration Division oversees the financial activities of the City while providing direction and policy to the Department. This division also directs the City’s investment program and maintains the City’s bond rating. The Facilities Maintenance Division is responsible for the 150,000 square foot City Hall building and surrounding landscaping and parking lots. This division provides preventive maintenance and repair, tenant improvements, and janitorial services for the facilities. The Customer Services Division administers business licenses, 2% tax collections, and utility billings and payments. In addition, the division coordinates and compiles all cash receipts within the City. AUTHORIZED PERSONNEL Administration Customer Services Purchasing Division Accounting Facilities Maintenance Total FY 04/05 2 6 11 11 8 38 FY 05/06 2 6 12 11 8 39 2004-2005 ACCOMPLISHMENTS: • The Purchasing Division is responsible for the procurement of supplies, services and construction, operations of the warehouse, surplus property, the City Auction and the City’s mail and distribution services, as well as serving as the City’s main telephone switchboard. Their functions include description of procurement requirements, selection and solicitation of sources, preparation and award of contracts, all phases of contract administration, inventory control, surplus property activities, including the • • • • 59 Performed internal audits of department timekeeping and other payroll functions. Provided cash handling training to all cashiers and petty cash custodians. Received 22nd consecutive Certificate of Achievement for Excellence in Financial Reporting and submitted for number 23. Implemented full on-line banking services, including the check fraud protection product Positive Pay. Continued to provide a Retiree Insurance Subsidy Program to enable retirees with individual medical policies • • • • • • • • • • • to receive their retirement insurance subsidy benefit. Created an Insurance Reserve Fund to establish a risk pool for future potential litigation. Implemented stored debit cards for flexible spending accounts. Assisted in the conversion from a fully insured employee health plan to participation in a self-funded local government consortium. Continued to maintain favorable Standard & Poor’s bond rating. Continued to enhance internet access of bids and other procurement related information to the City of Yuma’s Website. Provided ongoing training to the facility maintenance staff on the various mechanical systems in the building. Reduced warehouse inventory to a point of ‘just-in-time’ delivery of products. Updated current financial software to a user-friendlier window based application. Instituted an award program for outstanding department purchasing liaisons. Increased customer service efficiency by adding additional credit card processing machines. • • • • • • • • • • • GOALS FOR 2005-2006: • • • • • Evaluate using Internet for water service application and payments. Establish Landlord Agreement for providing services to landlords and property management customers. Provide Faxback Business License Applications and Utility Service Applications to customers. Provide Utility Service Applications to customers via the City of Yuma Website. • Improve the Business License Application form found on the City of Yuma Website by making it a fill form. Continue to review and improve City procurement process; particular focus towards streamlining the Purchasing Card process. Continue evaluating warehouse inventory of products to ensure maximum efficiency. Implement stored debit cards for payroll. Provide outreach training for City divisions that utilize the H.T.E. financial software. Provide training opportunities for employees to become more proficient in Access and database queries. Prepare and distribute quarterly financial statements to managers. Oversee the City’s financial situation in order to maintain or improve our bond rating. Receive the Government Finance Officers Association Distinguished Budget Presentation Award. Evaluate incorporating performance measures in the budget document. Provide ongoing training to the facility maintenance staff on the various systems in the building. Develop safety departmental meeting program for facility maintenance. Evaluate the warehouse operations to enhance functions and services. Receive the City’s 23rd Certificate of Achievement for Excellence in Financial Reporting. Did You Know? The Accounting division has received 22 consecutive Certificates of Achievement for Excellence in Financial Reporting. 60 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Administration 150,057 188,902 250,286 236,126 Customer Service 360,765 349,791 342,395 369,723 Purchasing 572,534 527,094 498,520 580,746 Accounting 603,506 678,667 670,871 751,855 Facilities Maintenance 729,691 632,997 585,882 696,843 2,416,553 2,377,451 2,347,954 2,635,293 For fiscal year 2005-2006, the Finance Department presents a budget of $2,635,293. This is a 10.85% increase over last year’s budget. The budget includes funding for an additional purchasing specialist in the Purchasing division and for a part-time custodian in the Facilities Maintenance division for the new Martin Luther King Neighborhood Center. The custodian’s wages will be funded through the CDBG grant. One new capital item is included in the budget: a new postage machine. Recent changes in US Postal Service regulations require new methods not possible with the old machine. Rather than purchase outright, however, the department will first seek to outsource its remaining mail operations. GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 1,642,535 1,678,825 1,691,416 1,885,698 Operational 773,687 685,902 637,298 718,740 Capital Outlay - 11,800 4,335 11,785 2,416,222 2,376,527 2,333,049 2,616,223 FY 2005-2006 General Fund Budget (in thousands) $1,886 $719 $12 Personnel Operating Capital Outlay CDBG, WEED & SEED, AND APPROPRIATED GRANT FUNDS 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 331 924 14,905 19,070 Operational - - - - Capital Outlay - - - - 331 924 14,905 19,070 61 Human Resources The Human Resources Department exists to provide a full range of human resources and risk management services for municipal employers, employees and residents of the City of Yuma. The Human Resources Department consists of two divisions that service all City departments. Did You Know? Human Resources processed 4,931 applications last year, and administered 1,025 computerized examinations. The Human Resources Division provides a full range of Human Resource Management Services for the employees and residents of the City. These activities include recruitment, compensation and classification, compliance with employment laws, and other activities designed to enhance workplace fairness and the City’s ability to attract and retain quality employees. AUTHORIZED PERSONNEL Human Resources Risk Management Total FY 04/05 10 4 14 FY 05/06 9.5 3.5 13 2004-2005 ACCOMPLISHMENTS: • • The Risk Management Division coordinates programs related to citywide insurance, environmental compliance, training and inspections, and safety compliance. Additionally, the division coordinates claims, handles repairs to accidental property damage, and provides Risk Management consultation to all departments. Through effective risk management practices, the division promotes the health, safety and welfare of City employees and the residents of the community and protects the assets of the City. • • 62 Conducted and implemented an inhouse Labor Market Survey on October 1, 2004. Employees received pay adjustments based on the market results. The implementation process was a tremendous team effort among Human Resources, Finance, and Information Technology Services staff. Revised the Education Reimbursement Policy increasing the annual maximum employee reimbursement to encourage higher education and professional development for City employees. Conducted written examinations in the new City Hall realizing a significant savings in the cost of room rentals. Developed a new compensation policy that provides a reasonable and equitable method for advancing through the salary ranges, and allows employees to reach range midpoint (signifying full competence in the classification) at a quicker pace. • • • • • Participated in several local and regional Job Fairs throughout the year in order to recruit for various positions and offer career advice to students for future jobs. Administered more computerized tests saving money on overtime to score the tests and the cost of paper and printing. Increased utilization of the Internet and e-mail for applicant and other agency communications. Conducted numerous informational meetings orienting employees to the new Employee Assistance Program and the new Flexible Spending Account. Trained a total of 708 City of Yuma employees in-house. This included forty-one topics and 105 classes – a total of 250 hours of instruction. 89 students were trained in First Aid/CPR and 12 Fire Department employees were trained for 30 hours in Scuba Diving and rescue. • • • • • • • Conducted 24 bi-weekly half-day new hire employee orientation sessions throughout the year. Partnered with the Arizona Division of Occupational Safety and Health to bring OSHA classes to Yuma on a continual basis, saving the City and other public and private agencies time and money by not having to drive to Phoenix or Tucson for training. Processed 180 accidents and claims working with claimants, attorneys, healthcare providers and repair facilities. • • • • • GOALS FOR 2005-2006: • Revitalize the Employee Recognition Program for the City. Employees can look forward to new, improved, and spectacular recognition activities during 2005-06. 63 Retain a quality compensation consulting company to conduct a comprehensive review of the City of Yuma classification system to determine internal equity. Provide quarterly reports to all City departments regarding injuries, illnesses, vehicle accidents, property damage and claims occurring with this period, and identify trends and other information that can be utilized to identify risk and reduce these incidents. Continue to monitor the classification and pay delivery systems to assure market competitiveness, and appropriate movement through the salary ranges. Establish baseline for tracking industrial injuries to be used to identify risks and analyze them for managing future risks and losses. Provide safety training specific to departmental needs and claims to reduce future losses by loss identification and trending, and input from department surveys. Implement new technology for applicant receiving, processing, and tracking. Update the computerized testing programs. Offer new classes in CPR and First Aid to City employees. Continue to build alliances with public agencies and contractors in Yuma to promote a safety conscious environment in Yuma. • • • Continue to provide asbestos inspections and environmental site assessments to City properties Provide enhanced support to City Attorney’s office in claims processing and management. • Continue our process improvement review, specifically to be more responsive to our customers needs. Develop a Citywide succession plan. 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Human Resources 639,211 729,359 707,434 851,832 Risk Management 283,687 301,978 258,351 291,384 922,898 1,031,337 965,785 1,143,216 For fiscal year 2005-2006, the Human Resources Department presents a budget of $1,143,216. This is a 10.85% increase over last year’s budget. Through the elimination of a management position, which was replaced by a part-time technical position the department actually reduced their personnel costs. The increase is based on technology needs, and the department’s share of insurance premiums. GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 790,922 826,917 809,854 820,810 Operational 131,976 203,870 155,381 288,652 Capital Outlay - - - 33,754 922,898 1,030,787 965,235 1,143,216 FY 2005-2006 General Fund Budget (in thousands) $289 $821 $34 Personnel Operating Capital Outlay APPROPRIATED GRANTS FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - - - - Operational - 550 550 - Capital Outlay - - - - - 550 550 - 64 Community Development The Community Development Department is committed to enriching the quality of life in our community. We accomplish this through open communication, building partnerships, and responsible, responsive, and creative solutions to the needs of our customers. We are dedicated to sustainable and orderly growth and an economically viable community for the benefit of present and future generations. The Department consists of four divisions that provide services associated with Yuma’s growth, economic development and redevelopment. review building plans, issue building permits, perform inspections of construction, and ensure Council adopted codes are enforced. The Administration Division oversees the projected $2,552,300 in revenues handled by the department and the $7,251,370 in annual operating expenses. Staff is heavily involved in a variety of economic development projects with private business - particularly regional projects like the Yuma Palms and various industrial projects (new or existing companies). Customer service training and customer relations, including pre-development meetings are a major focus of this Division. The Economic Development Division focuses on the reuse of commercial sites and assistance with major new retail and office projects, redevelopment of the River Front and Old Town; the revitalization of neighborhoods including target areas such as the Yuma High Neighborhood Area and major economic development projects such as the Yuma Palms Regional Shopping Center near Interstate 8. This division also supports continued economic development relations with San Luis, Mexicali and Sayula, Mexico. AUTHORIZED PERSONNEL Administration FY 04/05 6 FY 05/06 3.25 17 18 Economic Development 5.65 3.95 Economic Devel. Grants 8.35 9.05 12 49 18 52.25 Building Safety Community Planning Total The Community Planning Division meets with customers, handles requests for rezoning and subdivisions, and addresses needed changes to the zoning or subdivision codes. Long Range Planning staff prepares updates to the General Plan, new or revised policies to guide the City's growth. Staff reviews over 500 business license applications annually and assists customers through 470 annual pre-development meetings. Computerized maps and graphics used by all City Departments and the public are produced by this division. The Building Safety Division provides services needed for the over $250,000,000 in anticipated annual construction. Staff meet with the public, 65 • 2004-2005 ACCOMPLISHMENTS: • • • • • • • • • • • • • • • Oversaw the City’s largest year in its history for construction and development - $300,000,000 in new construction. Coordinated with contractors and developers to arrange for the openings of the Yuma Palms, YRMC Bed tower, Wal-Mart Super Center, and Cooler expansions. Successfully completed review and coordination of several major projects including the National Guard Readiness Center, Furniture Row, Driscoll Berry Cooler, and Fresh Innovations Cooler. Issued permits and inspected 1,127 new dwellings (942 single family, 5 apartment buildings, and 180 manufactured homes and park models). Issued 7,542 permits (all categories). Performed 2,602 building plan reviews. Performed 37,130 inspections on new and existing structures. Filed 3,743 Code enforcement actions. Participated in Insurance Service Office (ISO) building code effectiveness audit for both Commercial and Residential Codes. Successfully initiated the Yuma High Neighborhood Revitalization Plan. Supported an 80-unit elderly tax credit housing application that was approved through the State of Arizona. Recognized by Department of Housing and Urban Development in Washington D.C. as one of 14 top performing communities out of 1,100 C.D.B.G. entitlement communities at the C.D.B.G. 30th Anniversary. Recognized by the State of Arizona Governor’s Affordable Housing Forum for the Housing Hero Award. Successfully opened the Dr. Martin Luther King Jr. Neighborhood Center. • • • • • • • • Graduated 11 citizens from the Neighborhood Leadership Academy. Coordinated development agreements for more than 400,000 square feet of new industrial development. Completed 12 emergency housing, housing revitalization, and housing reconstruction projects for low and moderate-income families. Maintained City’s high-performance by being named by the Milken Group as second highest in job creation for the latest reporting year (2003) for cities having a population fewer than 100,000. Renewed Sister City relationships with San Luis Rio Colorado, Sonora, Mexico, and Mexicali, Baja California, Mexico. Processed 239 Planning and Zoning Cases in 2004 (214 in 2003). Began City-Wide Impact Fee process with Citizen’s Committee. Completed Update of Major Roadways Plan 2005. Began update of City Landscape Code. Trained three new P&Z Commissioners. GOALS FOR 2005-2006: General • Address long-range planning issues associated with potential continued rapid growth. • Implement City Council policies and goals for economic development and annexation. Building Safety • Present Resolution and Ordinance for City Council action to adopt the 2003 International Residential Code. • Obtain reinstatement of Insurance Service Office (ISO) residential class 3 rating. • Provide resources for plan review and inspection for Yuma Palms, Alside, Northwest Industries, Courts Annex and high volume residential building. • Maintain full staff certification in all disciplines of plan review, inspection, and enforcement. • Code Enforcement partnering between departments by having bi-monthly meetings to discuss common problems. Dr. Martin Luther King Junior Neighborhood Center 66 • A national shortage of experienced planners continues to prevent the Planning Division from being fully staffed. Considering this division is the gateway for all citywide construction activity, this may result in an extension of future review times to the average longer regional standard. Review performance and continue with the Contractors Inspection Program for lathe, drywall and roof sheathing inspections. Economic Development • Provide project management and coordination for major retail, office and industrial projects, including Kohl’s, Target, Alside, and the Riverfront Hotel, Conference Center development. • Initiate major project work in the Yuma High Neighborhood Revitalization Plan Area. • Maintain Housing Repair and Rehabilitation Programs, Tax Credit Housing support, and Neighborhood Leadership Academy. • Maintain effective business cooperation and collaboration with our International partners in Mexico. The Community Development staff will continue to improve its procedures in order to effectively execute City Council’s goals in accordance with adopted policies, plans, and ordinances. The Community Development Department will continue to look to the future and will proactively approach each challenge in cooperation with its partners internal and external to the City. The Community Development Department submits its budget in conformance with the City Administrator’s budget guidance and with the focus on the City’s vision of ensuring Yuma is a community that is livable and competitive. Community Planning • Update and rewrite of the entire City Zoning Code. • Complete the City-Wide Impact Fee process. • Complete City Landscape Code update. • Update Parks Master Plan. • Complete Mid-Decade Census. LOOKING AHEAD Yuma Palms Regional Shopping Center A continuing challenge for department operations for the coming year is a widening gap between workload and staff available to handle this customer workload. 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Administration 543,371 543,146 512,121 505,388 Building Safety 1,033,009 1,228,009 1,204,270 1,446,796 Economic Development 1,928,176 3,172,640 1,336,990 3,923,962 Community Planning 830,494 820,863 762,357 1,375,224 4,335,050 5,764,658 3,815,738 7,251,370 67 Overall the department is asking for General Fund support of $3,649,927. Four new positions and increases to the Arizona State Retirement System pension rate and health insurance rate contribute to the 11% increase in general fund payroll expenditures. General fund operating expenditures have more than doubled. This is primarily from consultant costs for zoning code revisions and a newly established insurance reserve fund premium. GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 2,482,730 2,591,393 2,431,829 2,889,507 Operational 273,902 406,690 433,011 719,312 Capital Outlay 31,572 15,150 11,593 41,108 2,788,204 3,013,233 2,876,434 3,649,927 FY 2005-2006 General Fund Budget (in thousands) $2,889 $719 $41 Personnel Operating Capital Outlay COMMUNITY DEVELOPMENT GRANT SUMMARY: HUD CDBG ENTITLEMENT GRANT 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 360,192 408,220 350,779 482,154 Operational 592,034 1,414,910 321,279 1,717,824 Debt Service 99,013 104,184 104,183 108,618 Capital Outlay 75,896 10,500 5,224 9,000 1,127,135 1,937,814 781,465 2,317,596 68 COMMUNITY REDEVELOPMENT GRANT 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 9,600 - 42,799 10,860 Operational 161,668 500,000 37,502 1,025,000 Capital Outlay - - - - 171,268 500,000 80,301 1,035,860 ACTION GRANT 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 32,360 - - - Operational 205,886 - - - Capital Outlay - - - - 238,246 - - - WEED AND SEED GRANT Operational 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget - 312,611 68,632 238,837 - 312,611 68,632 238,837 APPROPRIATED GRANTS 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - - - - Operational 10,197 1,000 8,906 9,150 Capital Outlay - - - - 10,197 1,000 8,906 9,150 69 Public Works The Public Works Department is committed to providing safe, effective and environmentally sound public services including street repairs and maintenance, residential solid waste collection, fleet services, engineering and operation of water and sewage treatment systems. We pledge continuous improvement through high performance, customer service, communication, training and working together for the needs and requirements of the citizens and visitors of Yuma, as well as our neighboring communities. The Streets and Solid Waste Division maintains city streets, and is responsible for solid waste pickup. Street employees provide maintenance and repair of the transportation infrastructure within the City of Yuma limits, which consist of 108 square miles or 310 centerline street miles. Some of the street services include: The Public Works Department provides a variety of services for the citizens of Yuma. Divided into six distinct areas of operation, the Department works hard to achieve its mission. Engineering Division administers, monitors, and coordinates a comprehensive 5-Year Capital Improvement Program that incorporates adopted Council goals and policies, City infrastructure requirements and the needs of the general public. Engineering provides inspection of outside public works construction projects such as subdivisions, and monitors the execution of encroachment permits as well as, coordination of traffic control maintenance. AUTHORIZED PERSONNEL Administration FY 04/05 10 FY 05/06 9.75 18 19 26.1 28.1 3 4 Solid Waste 15.1 15.1 Street Maintenance 50.49 53.49 Water 58.02 63.02 Wastewater 45.29 48.29 Total 226 240.75 Fleet Services Engineering Development Engineering • • • • • • Code Enforcement Compliance Right-Of-Way Maintenance Street Maintenance Street Traffic Control Street Sweeping Concrete Maintenance – Sidewalks, Curb & Gutters Solid Waste services 18,833 Residential Customers and 561 Commercial Customers. This division is also responsible for various environmental programs such as the Annual Neighborhood Clean Up Campaign, Christmas Tree Recycling Program, and the Yuma Area Household Hazardous Waste. Fleet Services manages and provides preventive maintenance on a fleet of 703 vehicles and equipment. Also provided is technical, preventive maintenance, and fuel services to other local municipalities and nonprofit organizations. 70 • • The Water and Wastewater Treatment Division manages and provides proper operation and maintenance of the City’s Water/Wastewater Treatment Facilities, booster pump stations, and chemical injection stations in compliance with Federal and State requirements. At the same time, Utility Treatment oversees, inspects, samples, and evaluates local industrial users to ensure compliance with EPA’s National Pretreatment Standards. Also performed is verification of compliance with EPA’s Clean Water Act, Safe Drinking Water Act, and biosolids regulations via environmental laboratory testing. • Added a 5th street sweeper route. Developed the Public Works Emergency Management Team. Updated the Emergency Storm Response Plan. The Utility System Division monitors the installation, maintenance, and repair of the Cityowned water transmission and distribution system, wastewater and stormwater collection systems, and water metering systems. UTILITY SYSTEMS AND WATER AND WASTEWATER TREATMENT 2004-2005 ACCOMPLISHMENTS: • FLEET SERVICES • • • Merged the auto parts warehouse into Fleet Services. • • • • • • • • Rehabilitated the "Old APS Shop" to be utilized as a satellite repair shop. Provided transmission rebuilding and hydraulic system diagnosis training for employees. Completed customer service training for all Fleet Service's employees. Completed the purchasing of new and replacement equipment and vehicles scheduled for FY 04/05. • STREETS AND SOLID WASTE • • • Completed another successful year of pavement maintenance. Added an 8th solid waste route. Completed the Solid Waste web page. 71 Began operation of the East Mesa Wastewater Treatment Plant. Began operation of the interim phase of the East Mesa Water Plant. Started installation/implementation of dedicated sample taps. Completed revision of microbiological site-sampling plan to conform to the "water atlas" 2000 ft grids. Recoated the exterior of elevated storage tank at Caballero Park. Designed and constructed new Zone 2 Booster Pump Station at the Main Street plant to include 30" discharge piping to intersection of Maiden Lane and 1st Street. Began operation of new fluoride improvements at the Main Street Water Plant. Began compliance sampling for radionuclides and Cryptosporidium for water treatment plants. ENGINEERING • • • Completed over $65,000,000 in project construction that allowed the City to better serve its citizens and visitors. Completed construction of the East Mesa Water Pollution Control Facility. Completed Improvement District 67 projects and other activities related to the Yuma Palms Regional Shopping Center construction. • STREETS AND SOLID WASTE • • • • • • • • Upgraded one of the pumping stations in Hacienda Estates from a standby pump to a fully automated facility. Rehab of basins #1 and #2, which included replacement of a 42" effluent valve to filter from the basins, installation of new isolation gates, rebuilding of gear drives on four basin sweeps, and replacement of redwood beams on the floc drive areas. Completed the East Mesa West Interceptor and began construction of the East Interceptor. • • • • • GOALS FOR 2005-2006: • • • • Complete overall street condition inspection. Conduct a catch basin inventory. Establish satellite locations for maintenance equipment. Relocate the asphalt millings screening site. Plan for a Street Division website to allow for reporting of potholes, etc. Xeriscape a median on 32nd Street. Add additional Solid Waste route as needed. Establish a customer service survey form. Conduct an inventory for the residential routes. Inspect and replace the 300-gallon containers. UTILITY SYSTEMS AND WATER/WASTEWATER TREATMENT FLEET SERVICES • Fleet Services, Streets, Solid Waste and other City divisions. Double fuel dispensing capacity and minimize the wait time for our fuel site customers. • Continue to provide support services to all the departments and divisions within the City. Continue developing and implementing service level agreements for all Fleet Service's customers. Continue certification of the Fleet Service's staff, both ASE and Fleet Management Certifications. Upgrade dedicated diagnostic scan tools to use for vehicle repairs. Replace the hot water high-pressure washer for the wash rack utilized by • • • • • 72 Complete the modified intermediate phase of construction on the East Mesa water plant. Continue training to meet new requirements for certifications. Rehabilitate sedimentation basins #1 and #2 at the Main Street water plant. Replace the backwash recovery vertical turbine pump. Replace existing chlorine scrubber with dry media scrubber; modify existing piping and controls. Replace existing polymer tank; modify piping and controls. • • • • • • • • • • • • • • • • • • • Replace existing backwash recovery system. Design and install emergency dewatering system in filter gallery. Evaluate critical auxiliary power requirements at the Main Street water plant. Relocate sludge-drying beds and pump station. Recoat interior of elevated storage tank at Caballero Park. Replace carbon feeder to comply with Disinfection/Disinfection Byproducts Rule (EPA/ADEQ). Construct bypass tie-in along 1st Street between Main Street and Maiden Lane. Upgrade SCADA system to allow continued monitoring and control; expand present system to include new facilities and modifications. Upgrade filter control buildings and controls. Finalize new AZPDES Permit for the Figueroa Water Pollution Control Facility. Initiate a Use Attainability Analysis to change the designation of the Colorado River from Imperial Dam to Morelos Dam from Drinking Water Source to Aquatic and Wildlife standards. Move pressure zone boundary from 5 1/2E to 3E eliminating the 4th pressure zone. Update 208 Facilities Plan. Expand water and wastewater testing capability. • • • Existing Water Pollution Control Facility New East Mesa Water Pollution Control Facility ENGINEERING • Improve coordination and inspection activities associated with both private and public construction. Commence final design of East Mesa Water Treatment Plant. Complete a transportation study of 4th Avenue and 16th Street corridors. Plan for the turnover of roads to the City from the Arizona Department of Transportation scheduled in 2006/2007. Acquire property and construct a fill and discharge pipeline system, booster pump station and a 3 million gallon storage tank at 24th Street & Avenue B 1/2. Design and construct final Zone 2 Transmission Line. Upgrade last two Booster Pump Stations and former basin sites in Hacienda Estates Subdivision. Complete construction of Smucker Dam. Continue to improve execution of the planning, design and construction activities on the 200 plus projects in the Capital Improvement Program. 73 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Administration - - - - Fleet Services 2,372,116 2,347,796 2,795,492 2,647,637 Engineering 14,844 724,973 308,409 775,367 Solid Waste 2,601,930 2,732,249 2,692,562 3,125,672 Streets 5,985,046 6,699,329 6,177,729 7,471,489 Water 8,793,828 13,377,008 9,590,429 14,267,078 Wastewater 5,323,734 9,253,479 8,411,864 10,854,817 25,091,498 35,134,834 29,976,485 39,142,060 The 2005-2006 Public Works Budget has increased $4.0 million, 11.4% from the previous year. This increase is due to the escalating cost of operation and maintenance of existing city infrastructure, the addition of new personnel and equipment to provide services to existing and projected customers, and Water Infrastructure Finance Authority (WIFA) loan payments. This increase includes adding new staff to operate and maintain the East Mesa Wastewater Pollution Control Facility and the East Mesa Water Treatment Plant. The Public Works Department will continue to look to the future and will proactively approach each challenge in cooperation with its partners internal and external to the City. The Pubic Works Department submits its budget in conformance with the City Administrator’s budget guidance and with the focus on the City’s vision of ensuring Yuma is a community that is livable and competitive. GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 522,743 843,698 801,115 838,814 Operational (522,743) (628,752) (550,170) (521,569) Capital Outlay - 50,000 - 26,618 - 264,946 250,945 343,863 APPROPRIATED GRANTS FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - - - - Operational 1,800 4,348 3,748 - Capital Outlay - 160,000 - - 1,800 164,348 3,748 - 74 EQUIPMENT MAINTENANCE FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 775,336 959,998 956,553 1,044,094 Operational 1,596,780 1,339,798 1,789,980 1,531,373 Capital Outlay - 48,000 48,959 72,170 2,372,116 2,347,796 2,795,492 2,647,637 FY 2005-2006 Equipment Mtnce. Fund Budget (in thousands) $1,531 $1,044 $72 Personnel Operating Capital Outlay SOLID WASTE 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 649,350 743,846 738,972 817,535 Operational 1,882,326 1,988,403 1,953,590 2,308,137 Capital Outlay 70,254 - - - 2,601,930 2,732,249 2,692,562 3,125,672 FY 2005-2006 Solid Waste Fund Budget (in thousands) $2,308 $817 Personnel $-0- Operating 75 Capital Outlay HIGHWAY USER REVENUE FUND (HURF) 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 2,508,214 3,130,324 2,758,738 3,240,690 Operational 2,487,027 2,888,431 2,531,483 3,308,996 Capital Outlay 22,475 93,515 58,486 482,865 5,017,716 6,112,270 5,348,707 7,032,551 FY 2005-2006 HURF Budget (in thousands) $3,308 $3,240 $482 Personnel Operating Capital Outlay CITY ROAD TAX FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - - - - Operational 242,340 156,833 156,833 156,666 Debt Service 738,034 725,905 725,905 713,776 Capital Outlay - - - - 980,374 882,738 882,738 870,442 76 WATER FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 2,485,147 2,856,755 2,845,632 3,277,985 Operational 4,240,850 4,686,279 4,174,828 5,588,809 Debt Service 1,994,509 5,296,307 2,219,200 4,908,970 Capital Outlay 73,322 537,667 350,769 491,314 8,793,828 13,377,008 9,590,429 14,267,078 FY 2005-2006 Water Fund Budget (in thousands) $4,908 $5,588 $491 $3,277 Personnel Operating Debt Service Capital Outlay WASTEWATER FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 1,921,227 2,123,247 2,071,423 2,496,743 Operational 2,904,364 3,579,979 3,025,000 4,840,707 Debt Service 441,815 3,283,890 3,074,324 3,283,890 Capital Outlay 56,328 266,363 241,116 233,477 5,323,734 9,253,479 8,411,863 10,854,817 FY 2005-2006 Wastewater Fund Budget (in thousands) $3,283 $4,840 Personnel $2,496 Operating $233 Debt Service 77 Capital Outlay Parks and Recreation The Parks and Recreation Department provides opportunities for learning and life experiences that enhance the physical, social, cultural and environmental well being of our community. We serve a diverse cross-section of citizens and visitors through the provision of programs, services and facilities that encourage the development of positive, lasting value systems and self esteem. Our mission is achieved in the Yuma Art Center through the following means: facility rentals giving scheduling priority to non-profit arts organizations with a reduced fee structure, arts programming with an emphasis on promoting local performers, and education programming to develop greater art appreciation for youth. The Yuma Art Center offers a wide variety of arts & culture opportunities to the community and region, that seeks to mirror our diverse population. There is a great deal of emphasis placed on communicating and building partnerships to increase participation in the arts. The division oversees two outside agency partnerships in the operation of the Yuma Art Center and functions as the support staff for the Arts & Culture Commission, Ad Hoc Public Art Committee and Ad Hoc Performing Art Committee. The Parks and Recreation Department consists of seven areas that serve the public: The Administrative Division, Arts and Culture Division, Desert Hills & Arroyo Dunes Golf Shops and Putter Inn Restaurant, Parks Development Division, Parks and Golf Course Maintenance Divisions, Recreation Division and the Yuma Civic Center. The Administrative Division oversees the various administrative functions that keep our department running smoothly. The mission of the Arts & Culture Division is to support and promote arts participation for the enhancement of the Yuma Community. The division manages the operation of the Yuma Art Center in Historic Downtown Yuma. The Desert Hills Golf Course Shop, Putter Inn Restaurant, and Arroyo Dunes role is to provide a memorable life experience in a relaxing, environmentally friendly atmosphere. We offer excellent facilities and opportunities to the community and visitors, which encourage socializing, competing, exercising and learning. The Parks Development Division is responsible for the development of new parks facilities. While the main effort has been on the park developments along the Riverfront, including the West Wetlands and Gateway Park projects, the division also handles planning for all new parks developments in the City. This includes the Smucker Park expansion, the Party in the Yuma Art Center Museum 78 Did You Know? James P. Deyo Complex adaptive re-use project, and multi-use trail connections throughout the City. The division also focuses on volunteer outreach to the community, creating a positive image of the City. The division writes grants for all types of parks projects. Parks Maintenance divisions operate 7 days a week taking care of special events, ramada clean-up and recreational athletic activities. Basins and Roadsides Maintenance maintains approximately 190 acres of storm water basins and roadsides, which include over 84 sites, 150 acres of turf, plus 40 acres of desert landscape. The Trails, Pathways and the Graffiti Abatement Division maintain 5.3 miles of bike and walking pathways. The Graffiti abatement program abated over 850 cases of graffiti throughout the City of Yuma in 2004. Their response time on graffiti abatement is usually within 24 hours of being reported. New playground unit at Kennedy Park There are seven divisions that make up Parks and Golf Course Maintenance. The Maintenance Division oversees the operation and provides daily maintenance of approximately 730 acres, which consist of: 26 parks, 64 basins/neighborhood basin parks, nine athletic complexes, two golf courses, grounds surrounding 19 City buildings, one gymnasium, 11 tennis courts, three outdoor basketball courts, and nine sand volleyball courts. Buildings Maintenance Specialists are used throughout the City to provide building maintenance such as HVAC, plumbing, electrical and carpentry. The Downtown Mall Maintenance District consists of: Giss Parkway north to First Street, and Madison Avenue east to Gila. Staff maintains this entire area, including the right-of-way and planters along the streets, parking lots and shade structures within these boundaries. The division also provides support services to events that happen in the downtown area. The Baseball Complex Division is responsible for all grounds maintenance at the Ray Kroc Complex and provides support services for the special events held at the facility. The Desert Hills Golf Course Maintenance Division provides grounds maintenance services to the 155-acre championship style golf course, rated 3.5 stars by Golf Digest Magazine. Arroyo Dunes Golf Course Maintenance Division provides grounds maintenance services to the 40-acre, par-three style golf course. Graffiti abated within 24 hours of being reported The Recreation Division consists of five areas: Recreation General, Senior Adult programming, Adult programming, Youth programming, and Aquatics. Recreation General offers clerical support to staff, and customer service in the form of registration for programs and ramada rentals. Customer service staff function as a center of information for Parks and Recreational activities in the community. With the addition of the Parks and Recreation Website and online registration capabilities, customers now have information at their fingertips and registration made easier and more convenient. Senior Adult programming serves adults 50 years of age and over, providing activities including, arts and crafts, educational classes, fitness, dance, pool shooting, competitive games and sports programs. Adult programming includes yearround softball leagues and tournaments, volleyball, basketball, in-line hockey, instructional, fitness, and arts and crafts programs. Over the past year, an emphasis has 79 been placed on providing instructional programs that families may sign–up for together. Youth programming offers many diverse sports, recreational and instructional opportunities for youth of all ages. In addition to the City-run activities, a strong component is the partnership between youth sports Co-Sponsor groups and the City. The Recreation Division also offers outdoor recreational opportunities such as canoeing, kayaking and outdoor education programs. Aquatics programs include the operation and maintenance of three municipal pools. Fitness and swim programs are offered, as well as Learn-to-Swim lessons during the summer. The Parks and Recreation Department has two new facilities: The Yuma Readiness and Community Center, a joint-use facility with the Arizona National Guard and the City of Yuma, offers program registration and ramada rental services, plus recreational programming for the entire community, and the Martin Luther King Jr. Teen Center, which offers teens grades 7th thru 12th, a place to go with daily activities scheduled. Maintenance crew preparing for a game at Ray Kroc Baseball Complex AUTHORIZED PERSONNEL Administration Parks Maintenance Parks Development Recreation Arts and Culture Convention Center Golf Course Maintenance Golf Courses Total The Yuma Civic Center and Baseball Complex excels in the role of Yuma’s event place. The facility is the only venue capable of hosting the large-scale community and private events where we all gather and build connections. We have voted, wed, celebrated, mingled, danced, performed, worshipped, shopped, grieved, honored, learned, played, trained, and graduated at the Civic Center. The facility has touched the lives of countless citizens and visitors and is the venue of choice for many of Yuma’s most popular events: Midnight at the Oasis, The Home Show, World Wrestling Entertainment, Spring Training, and Yuma P.L.A.Y. Day. The Civic Center is also an important gathering spot for cultural and business exchange with Mexico by hosting the annual Sonora Travel Showcase and Mexicali Expo. Our highly experienced Civic Center staff provides event expertise, support, implementation, and facility maintenance for the large variety of events that occur each year. FY 04/05 4.6 64.35 2.85 14 7.8 13.8 12.73 7.87 128 FY 05/06 4.4 73.35 2.08 15 8.8 11.8 12.73 7.87 136 2004-2005 ACCOMPLISHMENTS: Arts and Culture Division ƒ Successfully completed the first year of operation for the Yuma Art Center. 2004 accomplishments include: over 36,000 guests in the facility, featuring over 300 events, 31 exhibits, 189 artists, and 70 performing groups. ƒ Yuma Art Center received the “Outstanding Community Partner” Award by the Yuma Private Industry Council for summer youth programs in Murals, Theatre, Dance and Percussion. ƒ Partnered with Yuma School District One for 21st Century Grant Program providing after school theatre arts programming for youth. ƒ Partnered with Heritage Festivals to present 1st Annual Performing Artist Series to sold out audiences. 80 ƒ ƒ ƒ ƒ ƒ Partnered with “The Sun” for advertising/promotion of the Yuma Art Center. Produced annual events: Children’s Festival of the Arts, Summer Mural Project, Tribute of the Muses Award, Roxaboxen Festival, Yuma Symposium, and Summer Series. Partnered with Arizona Western College to produce the functional Public Art Piece, “Access for All” to accommodate the ADA door opener for City Hall. Partnered with Fort Yuma Rotary and Adelphia to offer a free summer movie matinee for children. Successfully implemented V-Tix software for ticketing events and Safari software for class registrations. ƒ Artwork along West Wetlands Equestrian Trail Parks and Golf Maintenance Divisions ƒ Converted Keegan Athletic Field infield. ƒ Built a patio area at the Police Station. ƒ Installed and removed bridge at West Wetlands. ƒ Produced annual Sports Turf Show with over 250 attendees from all over Arizona and California. ƒ Installed and removed playground unit at Kennedy Park. ƒ Installed landscape at new Yuma Readiness Center. ƒ Removed and installed Tot Turf at Carver Park Water Feature. ƒ Repaired and replaced Yuma Civic Center sidewalk. ƒ Removed temporary roads in the 404 permit area at the West Wetlands. ƒ Started refurbishing the old Riverside Cottage to turn it into an Outdoor Education Center. Recreation Division ƒ Coordinated the successful opening and operation of the Yuma Readiness and Community Center and the Martin Luther King Jr. Teen Center. ƒ Initiated training program for all youth sport coaches for Parks and Recreationrun leagues. ƒ Offered outdoor education programs to local schools to enhance their science curriculum utilizing the West Wetlands Park and Colorado River area. ƒ Received 21st Century Grant in partnership with Yuma Elementary District #1 for two 10-week long Outdoor Education after school programs. ƒ Established online registration capability to improve customer service. ƒ Improved communication for coordinated events with the Special New Year’s Eve Gala at the Yuma Art Center Desert Hills/Arroyo Dunes Golf Courses and Putter Inn Restaurant ƒ Implemented new promotions like the “Back Nine and Breakfast” special, and the “Back Nine and Dine”. Added new “Liver and Onions Night”, plus other new menu items. ƒ Created a standard mark-up and turn over of inventory, which is now at the maintainable level of $60,000 compared to over $200,000 in the past. Parks Development Division (Note - projects listed below were completed by the Parks Maintenance Division) ƒ ƒ ƒ ƒ ƒ ƒ Published “Trees of the Desert Southwest” in English and Spanish. Completed 18 grant projects. Completed West Wetlands Butterfly Habitat Phase I, with volunteers. Completed West Wetlands Equestrian Trail from 12th Ave. to 10th Ave. Held West Wetlands Solar Facility Groundbreaking in January 2005. Held 5th annual Community Tree Planting. Developed additional Burrowing Owl and Songbird habitats. 81 Olympics and Saguaro Foundation to increase special needs programming. Youth Soccer Yuma Civic Center – Lipizzaner Stallions Performance Yuma Civic Center ƒ The Yuma Civic Center successfully hosted over 1,100 events in 2004 with over 175,000 guests utilizing the facility. ƒ Partnered with Recreation Division to maximize use of the Civic Center during the summer months. Installed “Sports Court” flooring in Yuma Room to accommodate summer recreational programs. This creates a facility rental savings as no longer need to rent high school facilities for these programs. ƒ Maximized marketing dollars by creation of sales materials/calendars in-house. Business Plan, Rates Brochure, Equipment Brochure, and calendar designed by staff. ƒ Enhanced policies and facilities for better customer service. Created vending alcove with tables and brochure racks for Civic Center guests to get a snack or relax. Updated catering policy to create more choices for clients. ƒ Enhanced cross-promotion with other Department facilities. Implemented service of pre-order of lunch specials from Desert Hills’ Putter Inn for Yuma Training Alliance and other training opportunities, creating revenue increase for Putter Inn. Shared with the Yuma Art Center and Recreation for the Wedding Expo, Yuma P.L.A.Y. Day, and Chamber Mixer. ƒ Implemented V-tix software to offer event ticket sales from both the Civic Center and Art Center. Tickets now on sale at the Art Center on weekends without staffing additional personnel at Civic Center. GOALS FOR 2005-2006: Arts and Culture Division ƒ Build community participation across all areas: awareness, attendance, volunteerism, partnerships, and financial ƒ Examine Art Center first year of operation for the effectiveness of staffing, policies and procedures. ƒ Promote youth programs for the enhancement of the community and to create future patrons of the Art Center. ƒ Elevate level of instruction for classes and workshops to fulfill need for master level courses and create further opportunities for artists. ƒ Expand outreach to other arts and culture organizations in Yuma. Enjoying a show at the Historic Yuma Theatre Desert Hills/Arroyo Dunes Golf Course Shops and Putter Inn Restaurant ƒ Install new tee markers at Desert Hills Golf Course. ƒ Explore new ideas to attract more play through the year, especially in the summertime. 82 New pumping facility for James P. Deyo Complex area. ƒ Look into Desert Hills Clubhouse patio area remodeling or additions. ƒ Continue to grow specialty nights and adjust menu items. ƒ Self-sufficient operations. Parks Development Division ƒ Update Parks and Recreation Element of the General Plan. ƒ Increase revenue through grants. ƒ Complete Phase I of Gateway Park. ƒ Complete APS Solar Garden. ƒ Complete Solar lighting project along the multi-use path from 12th – 10th Ave. ƒ Start Smucker Park Phase II Project. ƒ Produce the West Wetlands story for the general public and T.V. programming. Parks and Golf Course Maintenance Divisions ƒ Start implementation of new Evapotranspiration driven irrigation controllers for parks and athletic fields. ƒ Complete the remodeling of the Riverside Park Outdoor Education Center. ƒ Rebuild Crow’s nest at Sanguinetti Park. ƒ Install picnic areas, BBQ grills at various parks. ƒ Remove and replace restroom at Joe Henry and Smucker Parks. ƒ Replace fencing at athletic fields. ƒ Marcus Park improvements. ƒ Install fencing along # 3 fairway and canal at Desert Hills Golf Course. Recreation Division ƒ Expand programming at the Yuma Readiness and Community Center, to include winter programming for Seniors. ƒ Utilize Yuma Civic Center for summer recreational programming such as Teen Basketball and youth Sports Clinics. ƒ Increase teen programming at the new MLK Teen Center by utilizing Carver Park, Pool and Athletic complex. ƒ Offer walking and biking exercise programs utilizing the City’s bike path system, and develop a detailed map of these pathways to provide to the public. ƒ Update the Parks and Recreation Brochure. ƒ ƒ ƒ ƒ ƒ Offer Outdoor Education Programs at new Riverside Park Outdoor Education Center. Explore possibility of Adult Soccer League. Establish partnership with the High School District for the development of joint use facilities at the new high school planned for 24th Street near Araby Road. Increase Family oriented programming. Fun in the park Yuma Civic and Convention Center ƒ Plan, budget and resolve appearance/upkeep issues with Civic Center facility. ƒ Investigate and implement staffing alternatives for event support. ƒ Continue to implement ways to share and partner with other divisions within the department to support and generate revenue. ƒ Examine policies and procedures for continued effectiveness in operation. ƒ Create, implement and measure standard post-event procedures for feedback on customer care and satisfaction. ƒ Develop marketing alternatives and partnerships to increase awareness. Did You Know? Governor Janet Napolitano attended an event at the Historic Yuma Theatre in January 2005 and took a canoe ride down the Colorado River in March 2005. 83 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Administration 363,488 400,007 398,246 456,552 Parks Maintenance 4,208,764 4,677,651 4,505,056 5,481,243 Parks Development* 539,811 2,107,407 462,897 2,116,321 Recreation 1,516,768 1,955,340 1,767,940 2,192,853 Arts & Culture 423,615 719,035 628,958 789,719 Convention Center 1,078,158 1,149,258 1,064,326 1,185,646 Golf Course Maintenance 1,138,757 1,301,305 1,191,134 1,303,173 Golf Course 1,106,407 1,096,962 1,056,170 1,164,466 10,375,768 13,406,965 11,074,727 14,689,973 *$1,930,526 of 04/05 budget and $1,975,569 of 05/06 budget is for grants. For fiscal year 2005-2006, the Parks and Recreation Department presents a budget of $14,689,973. This is an increase of 9.6% over last year. Challenges Facing the Parks and Recreation Department in 2005/2006: Maintaining Existing Facilities - Over the course of the last few years, our greatest challenge has been maintaining existing facilities with limited resources. During this time period, we have fallen behind in the number of staff and equipment necessary to adequately maintain our facilities. Finding and Retaining Capable Part-time Staff – Parks and Recreation depends heavily upon part-time staff. We have an average of 400 part-time employees who work for us at any given time during the year. We are receiving shorter candidate lists to interview and those candidates are not of the caliber we were used to seeing just a few years ago. We have asked Human Resources to take a look at the part-time pay which has not increased over the past few years due to budget constraints. A Labor Market Survey is currently being conducted and we hope the study results in wages that are more competitive, especially with all the new retail and restaurants being added in Yuma. We anticipate these pay adjustments will be implemented in the 05/06 fiscal year. Equity in Full-time Pay Plan – A Classification and Compensation study done some years ago created inequities in the City system between departments with similar positions. In recognition of these flaws, the Human Resources department has requested funding in 05/06 for a new study. Competition for Discretionary Dollars – For many years the City of Yuma Parks and Recreation Department has provided programming and facilities that serve not only City residents, but also the foothills and other county areas as well. With the growth of the Yuma area, there is more competition in the private sector for people’s discretionary dollars. Our challenge is to be competitive in providing healthy, educational and fun activities that the community desires. Continuation of the 2% Tax – Currently there is a 2% Hospitality tax on hotels, bars and restaurants. By voter approval, the funding derived from this tax supports the James P. Deyo Complex, which includes the Yuma Civic Center, Baseball Complex, Tennis Courts, plus Desert Hills and Arroyo Dunes Golf Courses. Some of the tax also supports the Heritage Area and tourism activities such as the Yuma Crossing State Park and the Convention and Visitor’s Bureau, (an outside agency who has received funding from the City). The tax is set to sunset in 2009. Our challenge is to analyze how these operations will be funded, should the voters decide not to continue this tax. 84 Mitigation of the 404 Permit Violation in the West Wetlands Park – We are currently in the process of meeting this challenge by performing all mitigation activities that are required. Keeping up with Public Demand for Facilities – We have maximized use of our current facilities, but as the City continues to grow, so does the demand for facilities in new areas of the community. Keeping up with the public demand continues to be a challenge. Changes to the budget this year include: Changes to the Budget this year are primarily due to requests for new positions and equipment. The Parks and Golf Course Maintenance Divisions have undertaken massive reorganization efforts over the past four years in order to improve efficiency and minimize staffing and equipment increases. As a result, no new full-time staff positions (and minimal equipment) have been added to the Maintenance Divisions in four years. In that time period, the amount of acreage the Parks Maintenance Division has accepted responsibility for has grown substantially to approximately 750 acres of landscape, open space and athletic fields. Parks and Golf Course Maintenance Divisions operate sevens days a week with ramadas and restrooms cleaned daily for the public to use. Playgrounds and Water Features are inspected for safety, and most of the City’s buildings are maintained by Parks Maintenance staff. In the last year alone, several major projects were completed including installation of new playground units in Kennedy and Gateway Parks, and landscape design/installation was completed at the Yuma Readiness and Community Center. Impacts that will add to the Parks Maintenance workload in fiscal year 2006 include: taking over the maintenance of new areas developed during the year by staff and volunteers at the 110 acre West Wetlands Park including the newly cleared twenty acre expansion of the lower bench; maintaining the expanded area at Gateway Park; maintaining the Yuma Readiness Center landscape and new park that will come on line in 2005; clearing of 10 acres to the east of Riverside Park; maintaining the new restroom/concession stand that will come on line in 2005 at the joint-use Elena Orendain Curtis Athletic Complex at Yuma Catholic High School; maintenance of approximately 10 new retention basins; and increased demand for weekend staff support due to tournaments, special events, and parks and ramada rentals. This year, the Parks Maintenance Divisions are requesting eight (8) new employee positions due to the increasing workload and expansion in the department. GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 3,562,653 4,223,701 3,967,594 4,586,267 Operational 1,965,391 2,406,347 2,310,141 2,809,772 Capital Outlay 90,316 63,001 12,409 257,974 5,618,360 6,693,049 6,290,144 7,654,013 FY 2005-2006 General Fund Budget (in thousands) $2,810 $4,586 $258 Personnel Operating 85 Capital Outlay The Yuma Art Center was opened in February 2004. The 43,000 square foot facility is a six-day per week operation, open from Tuesday through Sunday. The Arts and Culture Division provides facility management and programming coordination for hundreds of entertainment events and arts workshops. The 2006 budget reflects an increase due to increased facility costs for electricity and maintenance. The warranties on some of the systems are complete. There are now maintenance agreements in place for the elevator, Safari and Vtix Software. There is a slight increase this year from upgrading a part-time office assistant to a full time position. Parks and Recreation will continue to seek opportunities for partnerships to maximize resources in the community, such as our partnership with the Yuma Sun newspaper, which has committed $25,000 worth of advertising for the Yuma Art Center in 05/06, our joint venture with Yuma Tennis Association and our partnership with the Army National Guard. We will also continue to nurture relationships with community organizations that provide sponsorships for departmental programming such as the Arizona Game and Fish’s $9000 grant of for the West Wetlands Butterfly Habitat and Hummingbird Gardens or the APS sponsored Solar Garden, a $500,000 investment in the West Wetlands Park. In 05/06, we will undertake the process of updating the Parks and Recreation Element of the City’s General Plan. Several months of public meetings and input from community groups will shape the plan. We will also move forward this year with the next phase for the James P. Deyo Athletic Complex. This will include planning for the phased project, “Bid” documents for phase I, and the submission of grant applications. Additional public comment on the plan will be solicited in conjunction with the public meetings to update the Parks and Recreation Element. CITY ROAD TAX FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 211,834 220,013 214,947 302,991 Operational 117,546 123,496 123,187 140,711 Capital Outlay - - - - 329,380 343,509 338,134 443,702 In fiscal year 2005-2006, the City Road Tax budget is increasing 29.17%, due mainly to personnel costs. Of the eight new positions being requested by the Parks Maintenance divisions, two of them will be funded through the City Road Tax fund. MALL MAINTENANCE DISTRICT FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 93,058 99,122 99,746 107,221 Operational 134,696 169,427 167,315 169,541 Capital Outlay - - - - 227,754 268,549 267,061 276,762 86 CONVENTION CENTER FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 826,981 823,428 838,913 949,409 Operational 752,453 859,882 774,439 854,879 Capital Outlay 28,401 89,755 54,756 68,000 1,607,835 1,773,065 1,668,108 1,872,288 FY 2005-2006 Convention Center Fund Budget (in thousands) $855 $949 $68 Personnel Operating Capital Outlay APPROPRIATED GRANTS FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 37,393 19,385 34,777 10,000 Operational 286,241 1,904,365 170,225 1,903,250 Capital Outlay 23,641 - 25,973 - 347,275 1,923,750 230,975 1,913,250 Every year, the Parks and Recreation Department budgets for all possible grants. In addition to the dollars in the grant fund budget, there is also $6,500,000 in the grant portion of the CIP budget for various Parks projects. CDBG & WEED AND SEED GRANT FUNDS 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - 6,776 33,001 62,319 Operational - - - - Capital Outlay - - - - - 6,776 33,001 62,319 87 ARROYO DUNES GOLF COURSE 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 118,360 112,547 93,346 115,370 Operational 120,733 162,266 135,847 157,419 Debt Service 4,615 - - - Capital Outlay - - - - 243,708 274,813 229,193 272,789 A downturn in the economy affected the public’s spending of their discretionary funds since the 9/11 attack on America. This negatively impacted Desert Hills Golf Course’s bottom line. Staff worked hard in the 03/04 fiscal year to reduce costs and implement creative strategies to increase revenues at the Golf Course. Slowly business increased, even though golf rounds played throughout Arizona continue to be down at least 4.5%. For the first time in the history of Desert Hills Golf Course, the course actually made a profit of approximately $43,000 in fiscal year 03/04 (less the debt service on the building). We also projected a 3% growth in revenues in 04/05. We will not meet this goal however. Factors locally have contributed to this that the department has not faced before. The primary factor severely hampering our revenue is Mother Nature; as this has been one of the wettest years on record and customers do not want to play golf in the rain. The opening of Yuma Palms and a new golf course has also offered alternatives for consumer spending of their entertainment dollars. Staff continues to keep a close watch on revenues and expenditures so the course can meet the adjusted goal of breaking even on operations and maintenance. DESERT HILLS GOLF COURSE 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 863,936 879,886 851,613 956,030 Operational 1,114,428 1,236,568 1,166,498 1,212,820 Capital Outlay 23,092 7,000 - 26,000 2,001,456 2,123,454 2,018,111 2,194,850 FY 2005-2006 Desert Hills Golf Fund Budget (in thousands) $1,213 $956 Personnel $26 Operating 88 Capital Outlay Police The mission of the Yuma Police Department is to enhance the quality of life in the City of Yuma by providing all people with responsive and professional police service with compassion and concern. To accomplish its mission, the Yuma Police Department will work in collaboration with the citizens of Yuma and within the framework of the United States Constitution to enforce the laws, preserve the peace, reduce fear, and provide for a safe environment. service, and preliminary investigation of crimes. The Patrol bureau consists of specialized units for gangs, community policing, traffic accident investigation and enforcement, bicycle patrol, and canine. The Police Department consists of two divisionsField Services and Support Services. The Field Services Division includes the Patrol and Investigations Bureaus. Support Services includes Administration, Reserves and Volunteers, Quality Assurance, Records and Technical Operations, and Public Safety Communications Center Bureaus. The Investigation bureau is responsible for the in-depth follow up investigation of complex criminal cases as well as preparing cases for court. Special units within the bureau perform a variety of functions including; School Resource Officers, Sex Offender notification, and domestic violence cases. Administration is responsible for the overall management of the department. The Chief of Police along with two Captains provide the vision and leadership to achieve the goals and objectives of the Police department. The Reserve/Volunteer bureau consists of noncompensated reserve officers and volunteers used to augment certain operations. Reserves and volunteers provide crowd and traffic control at special events, public fingerprinting, and handicapped parking enforcement. The Quality Assurance bureau is responsible for the recruitment and selection of new personnel, in-service training, evidence room operations, polygraph, internal affairs, media liaison, and facilities maintenance. Records and Technical Operations is responsible for receiving, reviewing, entering, archiving and retrieving police reports. Records personnel transcribe police reports and provide victim’s rights notifications. Police Vehicle in front of Police Facilities Patrol is the largest and most visible bureau in the department. Uniformed patrol personnel are responsible for the protection of life and property, response to 9-1-1 and other calls for 89 The Public Safety Communications Center receives, records, and dispatches telephone requests for police and fire services. Emergency dispatchers provide communications to officers in the field as well as data links to other agencies. AUTHORIZED PERSONNEL Administration Grants Patrol Investigations Quality Assurance Records and Communications Public Safety Comm. Center Total FY 04/05 5 2 121 38 12 FY 05/06 5 5.4 131 38.6 12 24 24 35 36 237 252 ƒ ƒ ƒ ƒ ƒ ƒ ƒ ƒ Motorcycle Patrol Officer 2004-2005 ACCOMPLISHMENTS: ƒ ƒ ƒ Partnered with Yuma School District One in applying for grant funding through the Safe Schools/Healthy Students grant. As a result, YPD was awarded $500,000.00 to fund salaries of four (4) Elementary School Resource Officers (SROs). Partnered with Community Development/Neighborhood Services to establish a part time/grant funded Police Community Liaison for the Carver Park Neighborhood. Began use of Intermittent Part-time Police Officers to supplement manpower and enhance service. Conducted planning for construction of Police Department Facility Improvements project. Partnered with Immigration and Customs Enforcement (ICE) to enhance and expand staffing and equipment of our Computer Forensics Unit. Partnered with the Arizona Regional Community Policing Institute and the United States Border Patrol to provide regional Terrorism Training to Yuma area law enforcement personnel. Partnered with the Yuma Airport Authority to enhance transportation security for Yuma travelers. This was accomplished through the use of on duty personnel with funding secured by the Airport Authority. Continued to Partner with Arizona Western College’s Law Enforcement Training Academy to introduce locally certified officers directly into the Department’s training program. Continued to partner with Amberly’s Place and Yuma’s school districts to provide training to help new and existing teachers identify and report abuse situations. Continued to strengthen existing partnerships with Amberly’s place, supporting centralized and coordinated response to victims of domestic violence, sex, and child abuse offenses. Coordinated with Parks and Recreation, Fire Department, and other organizations on clearing and developing public recreation areas along the Colorado River. Police ATV Patrol 90 ƒ ƒ ƒ ƒ ƒ ƒ ƒ ƒ Conducted an eleven-week Citizen’s Academy and participated in training for the Community Emergency Response Team (CERT) program. Finalized plans in preparation for ordering a Mobile Command Center to be used in coordination of emergency operations. Installed Mobile Data Computers (MDC) in most Field Services vehicles. Basic training has been completed and full implementation into police operations is expected before July 1. Conducted local support for MCAS Aviation Weapons and Tactics Instruction (WTI) activities. Continued logistical and manpower support of community special events such as Midnight at the Oasis, MCAS Air Show, Silver Spur Rodeo Parade, North End Classic, block parties, etc. Completed full implementation of still digital photography technology into departmental operations. Implemented use of digital recording technology into Investigations Bureau operations. Purchased state of the art Hostage/Crisis communication “Throw Phone” system. ƒ ƒ ƒ ƒ ƒ ƒ ƒ ƒ ƒ Did You Know? ƒ In 2004, YPD personnel responded to 87,770 calls for service. This included 41,630 “911” emergency calls, and more than 2000 motor vehicle accidents. Update current department video system to digital recording and viewing capability. Develop and begin initial implementation of a department wide Community Policing based response plan to Domestic Violence. Secure alternative funding and technical hardware to implement additional proactive measures to combat auto theft. Continue Cold Case investigations and seek out alternative resources to enhance these efforts. Have Mobile Command Center constructed and placed into service before the end of 2005. Participate in efforts to enhance area public safety communications interoperability. Continue coordination with the Yuma Fire Department and the Division of Emergency Management to enhance Homeland Security and preparedness of first responders. Continue public outreach to educate community on personal safety and security matters. Continue coordination with local, state, and federal agencies to provide a community based response to criminal activity and other associated quality of life issues. Recruit, test, and hire personnel to fill the four (4) grant SRO positions, and any vacancies or other new positions that should arise. GOALS FOR 2005-2006: ƒ ƒ ƒ Continue timely and professional response to calls for service. Begin construction of Police Department Facility Improvements project. As a result of the Safe Schools/Healthy Students grant award, assign four (4) SROs to serve Yuma School District One elementary schools and implement programs designed to meet the requirements of the grant. Traffic Stop 91 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Administration 720,292 775,743 751,975 1,245,091 Patrol 8,218,722 10,802,456 9,852,012 12,872,296 Investigations 2,936,616 3,144,498 3,087,844 4,151,521 Reserves 2,751 5,750 3,954 5,750 Quality Assurance 933,240 1,000,025 922,838 958,012 Records & Technical Ops. 1,189,543 1,533,199 1,288,230 1,989,207 Public Safety Comm. Center 1,582,305 2,309,143 1,689,024 1,977,030 15,583,469 19,570,814 17,595,877 23,198,907 For fiscal year 2005-2006, the Police Department presents a budget of $23,198,907. This year there is $882,993 more budgeted for possible grants. Excluding grants, the Police budget increased by 15.7% over last year's budget. The most significant increases to the Police Department budget include payroll for fifteen new positions, pension, health insurance, liability insurance costs, and equipment purchases. The supplemental positions that the Police Department are requesting include five police officers, two traffic officers, two gang detail police officers, and one accident investigator for the Patrol Bureau, four SRO officers for the Investigations Bureau (85% funding from grant), and one Communications Supervisor for the Public Safety Communications Center. The personnel costs for these new positions totals $759,760 including the grant funded portion. The operational and capital outlay costs associated with the new positions totals $545,039. This includes seven new vehicles. Capital outlay that is budgeted in the 2005-2006 fiscal year includes a motorcycle for $28,350 for the newly created traffic sergeant position. In addition, fifteen (15) new computer suites, four (4) laser printers, and a copier are being requested at cost of $69,000. The police department is requesting to upgrade their interview room surveillance system for $45,000. A Homeland Security grant is funding $250,000 of a Mobile Command Center. The radios and the computer equipment and software needed to outfit the Command Center is being requested through the general fund budget at a cost of $40,000. In 2003, the City of Yuma received a $2.9 million COPS technology grant from the Department of Justice to equip the Police department vehicles with Mobile Data Computers (MDCs). This grant was able to cover the majority of the patrol and investigation vehicles. This year, the Police department is requesting an additional nine MDC units at a cost of $84,299. Another capital outlay request for this year is for SET Primary Entry Weapons for $18,000. In addition, the existing EF Johnson 800 MHz radio system is becoming more problematic as it ages and is in need of replacement. The Police Department plans to use the funds it has budgeted for replacement radios over four years to transition to a more modern 800 MHz two-way radio system. In this second year of the four year plan, there is $165,000 budgeted for new mobile and portable radios. 92 GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 12,370,685 14,303,753 13,805,633 16,179,192 Operational 2,025,301 2,384,255 2,191,981 3,158,431 Capital Outlay 41,743 187,415 145,213 649,325 14,437,729 16,875,423 16,142,827 19,986,948 FY 2005-2006 General Fund Budget (in thousands) $16,179 $3,158 $649 Personnel Operating Capital Outlay PUBLIC SAFETY TAX 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - - - - Operational 64,273 291,425 39,344 - Capital Outlay 96,362 350,000 115,482 275,000 160,635 641,425 154,826 275,000 Other equipment purchases will be made using Public Safety Tax Fund monies. The Police Department anticipates spending $225,000 towards a City Document Processing System. In addition, they have budgeted $50,000 for a PSAS400 upgrade. WEED & SEED INITIATIVE GRANTS FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services - 80,613 74,613 110,479 Operational - - - - Capital Outlay - - - - - 80,613 74,613 110,479 The Department of Community Development received appropriations for the next five years from the Department of Justice for the Carver Park Area. Part of this grant will be used for Police Officer overtime for special assignments in this neighborhood. The special assignments include patrol, drug investigations, and gang related crimes. In addition, a part-time community liaison officer is being funded through this grant. 93 APPROPRIATED GRANTS FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 205,422 414,503 336,818 766,312 Operational 752,833 1,308,850 773,183 1,667,112 Capital Outlay 26,850 250,000 113,611 393,056 985,105 1,973,353 1,223,612 2,826,480 In addition to the grants that the Police department receives on a yearly basis, the Police Department has received $500,000 from the Department of Justice for the Safe Schools/Healthy Students grant. This grant will fund four (4) School Resource Officers over the next three years. In addition to these four SRO officers, the City will be placing two (2) officers in the Crane School District. These officers will be funded from a Department of Education grant the school district has received. During the 2004-2005 fiscal year, the Police Department was notified about available grant dollars for Operation Stone Garden. The Yuma Sector Border Patrol received funding from Homeland Security to partner with the local policing jurisdictions to show an increased law enforcement presence on the border. We anticipate a similar operation next year. The Police Department has received a letter stating they will receive funding from the Governor’s Office of Highway Safety for traffic enforcement, but the amount has not been determined. It could be as much as $220,000. 94 Fire The Fire Department exists to instill a sense of safety, security, and pride in those we serve through professional emergency intervention, education and prevention services. specialties/programs remain available but are staffed on an as-needed basis. Fleet management services are also a responsibility of this division. The Fleet Manager in coordination with Fleet Services in Public Works along with local vendors ensures the readiness of our emergency response apparatus. In addition to emergency responses this group of professionals is highly visible at community events such as block parties, Midnight at the Oasis, baseball games, schools, county fair, and a host of other events. The Fire Department is comprised of four divisions that work together to fulfill its mission. The Administration division is responsible for meeting funding needs of the department within budgetary guidelines and facilitating changes in personnel status and payroll. In addition, this division compiles and analyzes statistics from the department's operating divisions that include productivity, response times, and other quality measurement factors. Heavy involvement in short and long term planning is needed to achieve the highest level of effectiveness and efficiency in order to meet the goals of the Council and needs of the citizens. A major objective of Administration is to facilitate partnerships with other agencies that share similar interests or goals in specific areas. These partnerships have reduced costs while still achieving mutual goals. AUTHORIZED PERSONNEL Administration FY 04/05 2.75 FY 05/06 3 Professional Services Suppression Community Risk Reduction Emergency Management Total 4 89 7 2.25 105 4 93 8 2 110 The Professional Services division is responsible for department Training, Internal Affairs, Safety, Succession Planning, and Accreditation. Training is provided in the areas of fire suppression, operational tactics, & emergency medical certification. Continuing education for basic emergency medical technician is provided by this division. Training is coordinated by the Professional Services Division for special operations teams. Internal affairs review the accidents, injuries, personnel actions and customer complaints; they report the findings to the Chief. Succession planning activities includes recruitment, testing of entry level and internal promotional candidates. Professional Services Division forecasts and plans for the long and short-term personnel needs of the department. The organization was accredited in August of 2003; this requires annual submittals to maintain this prestigious rating. Professional Services is responsible for the annual update and submittal for the reaccredidation. The Emergency Services division provides the point of service for all risks in the community. These risks include: fire, emergency medical services, technical rescue, and hazardous materials releases. The division is comprised of three rotating shifts with oversight being provided by an assigned shift commander. Presently there are 5 fire stations strategically located in the community housing 5 front line engine companies, 2 rescue companies, and 1 ladder company that are staffed to provide round the clock response. Specialized apparatus for hazardous material response, swift water rescue, and a host of other The mission of Community Risk Reduction is to increase safety education and fire code compliance while reducing the number of injuries and deaths caused by fire and accidents. The division achieves this mission through a number of public outreach programs. Some examples are by distributing smoke detectors, providing car seat classes, and other risk reduction campaigns. This 95 division is actively involved in the pre-development process. This division’s role is to ensure compliance with the City’s safety standards in the planning and construction phases. The division of Community Risk Reduction inspects commercial occupancies on a periodic basis. These inspections facilitate the enforcement of the City’s fire code. The division is also responsible for investigating fires and determining the cause and origin. The Juvenile Fire setter Program is nationally recognized, and provides training and education to juveniles that are petitioned by Juvenile Court. The Fire Department’s Public Information/Education Specialist is part of this division. • The Emergency Management Division’s mission is to mitigate the impact from all hazards in the City of Yuma and unincorporated areas of the County. Through the 2003 State Homeland Security Grant program, this office has coordinated with all municipalities in Yuma County for equipment and training related to homeland security. This division also coordinates the Citizen’s Emergency Response Team (CERT) training programs. • • • • • • • • • 2004-2005 ACCOMPLISHMENTS: • • • • Strategically reorganized Fire Department’s administration. Honorable mention by The Sun as Yuma’s Best Public Service. Began design/construction on training facility. • • • • • • • • • • • • • • • Began design/construction on Fire station #6. Updated the Fire Department’s Strategic Plan. Completed construction on the replacement Fire Station #3. Achieved the Life Safety Award. Reaccredited through the Commission on Fire Accreditation International. • • • 96 Provided mutual aid to Imperial County, MCAS, San Luis & Somerton. Completed entry level testing for Firefighter position, promotional testing for Engineer and Captain. Prepared for & facilitated Community Fire Defense Assessment via Insurance Services Office (ISO). Assisted smaller departments to obtain state EMS grants for $15,000. Maintained a presence at the state EMS level through participation in rule making committees at AZ Department of Health Services. Sponsored ten individuals at the National Fire Academy. Sent eight instructors to National Fire Academy for Community Emergency Response Team Train the Trainer course. Graduated 121 citizens from the Community Emergency Response Team class. Applied for and received Fire ACT grant. Counseled 29 convicted/confirmed juvenile fire setters and presented juvenile fire setter prevention classes. Administered over $1.1 million in Federal Homeland Security grant money for Yuma City/County. Provided first responders with detection & personal protection equipment related to Weapons of Mass Destruction. Provided firefighters with voice amplification system with their breathing apparatus. Held Operation Prom/Grad for several Yuma area schools. Held first annual May Day Water Safety Day. Held first annual Fire Prevention Festival. Held first annual Ammonia Safety Day with local agencies. Installed Mobile Data Computers in all Fire Department apparatus. Held proficiency evaluations for emergency personnel. Trained twelve firefighters in Chemical & Biological response. Trained four firefighters in railroad accident mitigation. Sent five Hazardous Material Technicians to Nevada’s test site for training. Recognized department achievements with an annual awards celebration. Implemented Emergency Management Advisory Committee to evaluate best practices for management of the City/County Division. Emergency Management • • • • • • • • Improve call processing, turnout, and response times. Integrate GIS in our emergency planning and record management system. Implement technology solutions in dispatch and apparatus. Maintain property loss/save ratio at 97% or better. Continue developing & implement a comprehensive succession plan. Maintain 100% commercial occupancies inspections. Complete design & begin construction on Training Center. Complete design & begin construction on Fire Station #6. Did You Know? YFD units were dispatched 17,554 times during 2004! That’s 1 every 29.94 minutes! GOALS FOR 2005-2006: The City of Yuma Fire Department Work Plan for 2005 through 2006 addresses the specific elements in support of the Council’s Strategic Management Plan. Quality of Life • • • • • • • • Zero fire fatalities. Continue the Community Risk Reduction outreach program and improve overall community education, targeting at risk groups such as the elderly and latchkey kids. Continue improving firefighter wellness/fitness program. Continue to provide Advanced Cardiac Life Support level of medical services to our citizens and visitors to the city. Improve the community’s readiness for major catastrophes. Continue to improve partnerships in Yuma County with our Emergency Management Division. Evaluate & renew mutual aid agreements. Seek council’s direction relating to EMS patient transport focusing on improving patient care. Citizen Participation • • • • • • • • Orderly Growth • High Performance • • • Continue to provide local participation to high schools CO-OP program. Continue to provide CPR/AED/First Aid courses at reasonable rates. Support Yuma County’s Citizen’s Corp. Continue to recruit and train Citizen Emergency Response Teams. Conduct customer satisfaction surveys. Continue and grow a pilot program of Risk Watch in the elementary schools. Continue to support Sister City initiatives. Conduct Bi-National training initiative. • To be reaccredited for third year in a row. Enhance development and refinement of statistical information and improved records management systems. Improve special operations programs. • 97 Continue to be involved in predevelopment discussions. Continue to update the Fire Services Delivery and Facilities Plan. Work with outside agencies to address issues of growth and development. 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Administration 369,196 459,649 355,207 510,572 Professional Services 170,341 316,963 342,968 471,533 Suppression 6,065,454 6,781,696 6,783,590 7,948,016 Community Risk Reduction 445,794 697,820 693,741 848,982 Support Services 509,491 - - - Special Operations 41,790 75,195 51,504 107,115 Emergency Medical Service 86,387 96,926 84,767 157,339 Emergency Management 316,402 1,720,613 1,340,370 1,950,309 Emergency Mgmt. Grant 0 21,000 - 21,000 8,004,855 10,169,862 9,652,147 12,014,866 This year the Yuma Fire Department was reaccredited by the Commission on Fire Accreditation International. This self-assessment process requires the staff and firefighters to assess many critical elements including governance, administration, assessment, planning, financial resources, programs, physical resources, external relationships, training and competency. Accreditation admits the Yuma Fire Department into a very exclusive club. Less than three tenths of one percent of the nations’ municipalities can claim that their fire department is accredited. Call Volume Number of Calls 10000 9000 8000 7000 6000 5000 1997 1998 1999 2000 2001 2002 2003 2004 Year The call volume increased by 471 calls for 2004. The Yuma Fire Department was recognized by the citizens of Yuma and by a number of prestigious organizations for the excellence of the service provided and the excellence of its personnel. The department was recognized through The Sun’s “Best of Yuma” reader’s poll as one of the City’s best services. Battalion Chief Hank Green received a Lifetime Achievement award for his outstanding Fire Service career. Firefighter Paul Evancho was named Arizona’s Firefighter of the Year for his work with burn victims and his extraordinary response to an emergency while traveling. The Yuma Fire Department received the Life Safety award from the International Association of Fire Chiefs Project Safety. The Yuma Fire Department has worked hard to meet the new challenges of the last few years. We have provided all of our firefighters with personal protection compliant with the standards of a weapon of mass destruction event. We have provided training to our first responders for man-made threats. Along with 98 many in the City, the Yuma Fire Department took a lead role in local and statewide disaster exercises. This year, we will focus again on these new challenges, improving communications and emergency management skills. The Yuma Fire Department supported our neighbors. The Yuma Fire Department responded to calls for assistance to our mutual aid partners in California and Arizona. Calls for assistance came from as far away as El Centro. Assistance was also given to the area’s Federal agencies. The department has worked to complete the action items in the City’s Strategic and Capitol plans for the Department. 1. The department has assessed the benefits and resources needed to provide a greater level of emergency medical service to our community. This included a thorough appraisal of the issues regarding transportation of some or all of our medical emergencies that require transportation as part of their care. The Department is ready to engage policymakers and our partners in discussions regarding Emergency Medical Service for the City. 2. The department will improve its ability to respond to calls for service. Enhanced staffing will make it possible to put a third full time Rescue unit into service. This rescue unit will be staffed by firefighter/paramedics. It will respond to Emergency Medical calls and support Fire Suppression. 3. The Department has begun the design phase for a training facility. This new facility will replace facilities that have been lost or have reached the end of their useful life. Designs for the Center will be completed and preparations for construction should be completed this year. 4. The Fire Department will add a sixth fire station. The station is needed to support the growth of the City. A number of Yuma Fire Department personnel have achieved distinction through their professional development efforts. Five individuals completed training through Arizona State University and achieved recognition as Certified Public Managers. Ten personnel completed training courses at the National Fire Academy. Most notable of these was the successful completion of the third of a four year Executive Fire Officer Program by one of our Captains. Three employees were selected to attend the Arizona Fire Service Institute at Arizona State University. Several employees have completed the requirements to earn Associate of Applied Science degrees in Emergency Medical Services, Fire Sciences, and other formal education. Replacement of Station 3 is completed. Public Safety Tax Funds were used to replace our oldest station, located at 2450 S. Madison Avenue. Land was purchased at the 2400 block of S. Arizona Avenue, and construction was authorized in March of 2004. The new station will serve the central area of Yuma. The department was once again successful in being awarded Assistance to Firefighters grant funds. This most recent award will focus on providing the needed infrastructure for the next generation 800 MHz radio system. The federal share for this project was $160,265 and will be utilized to purchase mobile and portable radios, charging systems, base stations, and remote microphones. We intend on applying for FY 2006 funds under this grant program in hopes of being awarded a much-needed driving simulator for use at the fire training facility. The Yuma Fire Department continues to work on the joint City/Firefighter wellness program. One new major initiative completed this year is the initiation of the Candidate Physical Ability Testing (CPAT) program for new hires. Incumbent wellness will be improved by the inclusion of six Peer Fitness Trainers in the program. These six individuals are Yuma Firefighters that have achieved their national certification as Peer Fitness Trainers. Our firefighters’ ability to maintain their personal fitness was also enhanced by approval of another incremental addition to our fitness facilities. 99 GENERAL FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 6,544,444 6,741,740 6,961,068 7,791,024 Operational 1,176,269 1,461,841 1,331,140 1,779,565 Capital Outlay 35,002 10,765 - 174,012 7,755,715 8,214,346 8,292,208 9,744,601 FY 2005-2006 General Fund Budget (in thousands) $7,791 $1,779 $174 Personnel Operating Capital Outlay APPROPRIATED GRANTS FUND 03/04 Actual 04/05 Adjusted Budget 04/05 Estimate 05/06 Budget Personal Services 49,137 64,419 50,138 91,786 Operational 200,004 1,816,097 1,309,801 2,158,879 Capital Outlay - 75,000 - 19,600 249,141 1,955,516 1,359,939 2,270,265 100 Capital Spending and Debt Management CAPITAL SPENDING AND DEBT MANAGEMENT Page No. Capital Improvement Program Capital Improvement Project Summary 2005-2006 Capital Budget Debt Management Table of Outstanding Debt 101 104 105 112 114 Capital Improvement Program Projects are developed through the course of the fiscal year. The process involves council, citizens, or staff proposing needed projects. Staff then coordinates the project with any related projects, reviews for compatibility with the City’s goals, identifies a funding source, and develops a project schedule. Projects are reviewed by the responsible department and placed within the department’s five-year schedule. The City of Yuma Capital Improvement Program (CIP) is a 5-year schedule of public physical improvements to the City’s infrastructure. The CIP sets forth proposed expenditures for systematically constructing, maintaining, upgrading, expanding, and replacing the community’s physical plant, as required by the City Charter. This section describes the CIP process and provides limited detail of projects included within the capital improvements area of this adopted budget. The end result of the capital program is a separately published document, which includes detailed mapping, revenue source and the complete five-year program. The reader should refer to that document to attain more descriptive detail than is included herein. During the annual review of the 5-year CIP, completed projects are removed, new projects are proposed, and scheduled projects move forward in the schedule or out to later years. The timing of a project is dependent on the current condition of the facility and funding availability. As the 5-year CIP is fine-tuned, it is under the oversight of the CIP Review Committee, which is composed of senior staff and the City Administrator. At this time, the specific dollar amounts available for each funding source are known or reliable projections can be made and projects may be added or dropped based on the amount of funds available in the next five years. After review by staff, the next step is referral to the Planning and Zoning Commission for comments and recommendations. THE PROCESS Projects are typically major expenditures. They can be either infrequent projects, such as the Municipal Government Complex construction project or systematic improvements, such as street surface replacement. Regular street maintenance of city facilities is not considered a Capital Improvement. Therefore, a project such as street slurry seals, which seals minor surface cracks, would not be found in this document and is funded, scheduled and completed within the Public Works Department’s Operations and Maintenance (O&M) budget. Because the CIP identifies what City facilities will be improved it is more than a schedule of expenditures. It is a statement of budgetary policy and a planning document. Implementation of the CIP is a tool to accomplish the adopted goals and policies of the City Council. The Planning and Zoning Commission’s role is to review the CIP for consistency with the goals and policies of the General Plan. A Public Hearing is held at a commission meeting, which results in a formal recommendation to the City Council. The 101 other revenues not be sufficient to maintain current operations and to build infrastructure. This is especially important when the project will create new or expanded facilities. For example, if a new park is planned, then the Parks and Recreation Department must include supplemental information in its budget to maintain the new park. This would include not only employees or contractors to maintain the park, but equipment and supplies for the park’s upkeep. Capital Budget, which is the first two years of the CIP and the 5-year CIP are then brought before the City Council. The City Council will hold a public hearing on the draft CIP at a regular Council meeting. Adoption then occurs at a subsequent Council meeting. CIP BUDGET The first year of the five-year CIP program is called the capital budget. An extensive project, such as the installation of a major waterline, will typically be a multi-year project. The first year of the project is the design stage and the second year will involve the actual construction. The capital budget is integrated with the operating budget of the City and adopted in one motion. For most items in the 2006 capital budget, there is little actual impact on the operating budget since many capital items are replacement items already affecting operations cost. There are some notable exceptions: The projects within the first year of the CIP are prioritized. Prioritization is developed within each section and is established by the responsible departments. The prioritization is based on the need for the project and the available resources needed to complete the project. Fund Project Highway User Revenue Various street projects Wastewater East Mesa Wastewater Facility Impact Four positions and related equipment One position; chemicals; utilities Cost $377,491 $836,385 New positions related to the impacted budgets are listed in Appendix in Schedule 4-Supplemental Budgets. The availability of funds is the key factor as to whether a project will be initiated and completed. There are a variety of funding sources available, but these sources are limited in both the amount available and how these funds can be used. The same funding restrictions discussed in the Funds section hold true here. Projects can be funded by city, state or federal monies and outside agencies and individuals. City funding sources typically are sales and property taxes, service and utility fees, the Road tax and the Highway Users Revenue fund (a state gasoline tax with specific amounts allotted to municipalities based on population). Following this discussion are three tables related to capital projects. The first table lists the various funding source descriptions the Capital Improvement Program uses. The Fund name is the abbreviation used in the program. The second table provides a summary by funding source of capital projects while the third table lists the actual projects included in the capital portion of the adopted budget. The list is grouped by funding source and shows the project number, a brief descriptive title and the amount included in this year’s adopted budget. The project number is useful in finding the detailed project information in the separately published five-year capital improvement program. IMPACT ON OPERATING BUDGET Because much of the funding for capital projects comes from the general and special revenues, the operating budget must have a clear connection to the CIP process. Those same revenues drive the daily services provided by the city. Accordingly, its operating budget often comes first when priorities for projects are set, should tax or 102 FUND DESCRIPTION ADEF Arroyo Dunes Funds: Collected from user fees at the golf course BOND This fund can be either the voter approved bond issue for specific projects or City dollars, which are developed through a Bond financing mechanism. CDBG Community Development Block Grants: Non-City dollars, federal funds for redevelopment projects. CIT Community Investment Trust Funds: General Fund dollars, which may be used at Council’s direction. DD Developer Deposits: Deposits paid by developers in place of completing construction on specific projects. DH Desert Hills Enterprise Fund: Collected from golf fees. GEN GRNT HERI HURF IMP General Fund: Revenues from fees paid, sales tax, property tax, fines, etc. Grant: Non-City dollars, which can be federal or state grants. Heritage Area Grant Funding: Funds allocated to the City of Yuma for specific improvements to the city’s riverfront and downtown area. Highway Users Fund/Lottery Funds: This fund has two sources, the Highway Users Gasoline Tax and the Lottery dollars. The City receives a percentage of these funds based on population. Funds are used for street improvements or street related projects. Improvement District: OTHR Non-City dollars such as ADOT, APS funds or other agency funds. PBSF Public Safety Tax Fund: two-tenths percent sales tax collected for the acquisition, construction or improvements to public safety facilities. PRO RCX Pro-rata: financing that has been collected and is available for development of projects. Recreation Complex funds: City dollars, which are collected from fees paid at the civic center and baseball complex. Also can be 2% excise tax dollars, depending on the specific project. ROAD City road tax: five-tenths percent sales tax used for specific road projects. SANI Sanitation funds: General Fund dollars, which are reserved for sanitation projects. SCF Sewer Capacity Fund: City dollars, collected from fees paid at time of sewer connection. STP Surface Transportation Program: Non-City dollars, federal highway funds for roads and bridges. SUF SYSD Sewer Utility Fund: City dollars, collected from fees paid for specific sewer utility items, such as a meter. System Development Charges: A separate fee paid at the time of issuance of a water permit. The fee is based on the acreage of the property. SSIC Sanitary Sewer Interceptor Charge: City dollars, collected from fees paid at time of issuance of a sewer permit. TWO% 2% Tax financing: A special excise tax on hotel, motel, restaurant and bar sales, which finances the Yuma Civic and Convention Center facility, the Baseball Complex, the Arroyo Dunes and Desert Hills Golf Courses, the Yuma Crossing Park and surrounding area and convention/tourism related activities. WCF Water Capacity Fund: City dollars, collected from fees paid at time of water connection. WUF Water Utility Fund: City dollars, collected from fees paid for specific utility items, such as a meter. 103 CITY OF YUMA 2005-2006 Annual Budget Capital Improvement Project Summary FUND 2005-2006 General Fund 1,335,000 Community Investment Trust 515,000 Public Safety Tax 790,000 Grants Fund Appropriated Grants Fund Surface Transportation Program CDBG Grant Fund Recreation Complex Fund 12,748,000 453,569 64,000 240,000 Two Percent Tax Fund 1,390,000 Water Fund 7,292,000 Wastewater Fund 2,658,400 City Road Tax Fund 9,544,000 Highway User Revenue Fund/LTAF 4,327,800 Restricted Funds Bond Projects Developer Deposits Water Capacity Water System Development Sanitary Sewer Interceptor Charge Sewer Capacity Fees Pro-rata Fees Other 130,220,931 2,972,339 999,850 235,000 1,765,000 2,305,000 628,209 3,594,000 TOTAL 184,078,098 104 CAPITAL IMPROVEMENT PROJECTS 2005-2006 Capital Budget FUNDING SOURCE CIP No. Project Title 2005-2006 1.9757 1.9802 1.9905 1.9910 1.9916 1.0002 1.0106 4.9401 4.9601 4.9602 4.0300 4.0400 5.8323 5.8702 5.9402 5.9409 5.9512 5.9701 5.9704 5.9806 5.9812 5.0403 5.0504 5.0517 7.8706 7.9800 7.9806 7.0102 7.0111 7.0112 7.0113 7.0114 7.0115 7.0116 7.0122 7.0203 7.0301 7.0302 7.0401 7.0403 7.0500 7.0501 7.0505 7.0506 8.9502 Budget Authority Reserve Main Street Design/Reconstruction Drying Beds-Main Street WTP Downtown Parking Structure(s) Riverfront Infrastructure Improvements East Wetlands Design Installation of Backbone Fiber Conduit Public Safety Training Facility Fire Station 6 - Avenue C and 32nd St. Fire Station 7-32nd St. & Avenue 4E Fire Station #1 Replacement Police Department Facility Improvements 40th Street - Arizona Avenue to Avenue A 1st Street: Gila Street to Avenue C 32nd Street - 4th Avenue to Avenue B Traffic Signal Installation Right-of-Way Acquisition Avenue A: 16th St. to 24th St. Avenue A: 1st St. to 8th St. Traffic Signal Interconnection 24th Street - Araby to Avenue 9E Pavement Replacement 16th Street & 4th Ave Intersection Improvements 24th St. & Ave. 3.5 E from Avenue 3E to 32nd Street 20" Waterline - Hwy 80 - 6 1/2E to 8 1/2E 24th Street Ground Storage Tank New Water Treatment Plant - 9E Flocculation/Sedimentation Basin 8th St. Water Transmission Ln. Ave. A Water Transmission Ln. Avenue B Water Transmission Line Avenue 9E Water Transmission Line Avenue 9E Water Transmission Line MSWTP Safe Drinking Water Act Upgrades Environmental Laboratory Equipment Water Utility Security Avenue 9E Water Transmission Line 40th St. - 30" Water Transmission Line Chlorine Scrubber Improvement Auxilary Power Improvements Filter System Upgrade Mechanical De-watering System Friendship Tower Improvements Cover Sedimentation Basins Manhole Rehabilitation/Reconstruction BOND 105 2,650,000 1,125,900 2,300,000 3,840,000 1,119,000 900,000 150,000 150,000 160,000 150,000 800,000 1,500,000 1,500,000 1,200,000 2,500,000 950,000 15,000,000 3,480,000 750,000 312,000 6,900,000 500,000 1,140,000 1,044,000 2,500,000 450,000 18,000,000 450,000 1,550,000 925,000 1,250,000 1,800,000 1,100,000 3,420,000 420,000 442,000 2,700,000 8,300,000 375,000 1,095,000 1,940,100 1,000,000 2,000,000 750,000 1,000,000 CAPITAL IMPROVEMENT PROJECTS 2005-2006 Capital Budget FUNDING SOURCE CIP No. 8.9593 8.9803 8.0003 8.0004 8.0006 8.0103 8.0105 8.0300 8.0302 8.0304 8.0305 8.0402 8.0404 8.0502 8.0503 9.9301 Project Title Sewer Line Replacements/Improvements East Mesa Water Pollution Control Fac. Administrative Building Expansion Sanitary Junction Box Replacement Riverfront Park Manhole Replacement Figueroa WPCF - Aerator Upgrade 40th Street Sanitary Sewer Interceptor Wastewater Utility Security Upgrade Figueroa Service Area Citrus View WPCF Reconfiguration Jack Rabbit Mesa WPCF Upgrades - Phase II Figueroa Ave WPCF Digester Improvements Figueroa WPCF Improvements Figueroa WPCF Inventory Control Building Figueroa Avenue WPCF Primary Clarifier Improvements 28th Street Storm Drainage Total for BOND 2005-2006 490,000 8,500,000 70,000 400,000 90,000 2,500,000 4,300,000 150,000 2,500,000 1,200,000 1,812,931 600,000 1,500,000 20,000 1,500,000 3,000,000 130,220,931 1.0300 Multi-Modal Reconstruction Total for CDBG 1.9604 Annex./Economic Development Improvements Total for CIT 1.9757 5.0104 5.0508 5.0599 7.9996 8.9593 Budget Authority Reserve Intersection Safety Upgrades "A" Canal Crossings Traffic Impact Analysis Studies Waterline Replacement/Improvements Sewer Line Replacement/Improvements Total for DD 200,000 22,339 1,650,000 100,000 500,000 500,000 2,972,339 1.0020 1.0300 1.0403 1.0501 2.0000 2.0301 2.0500 3.0500 4.0500 Riverfront Dev. Area Utility Underground Multi-Modal Reconstruction West Wetlands Mitigation New Downtown Redevelopment Initiative Catholic High School Athletic Complex Upgrading and Replacement of Restrooms Kennedy Park Parking Lot Expansion Deyo Complex Adaptive Reuse Emergency Vehicle Signal Preempt at ADOT & County Int. Total for GEN 75,000 42,000 134,000 50,000 100,000 430,000 400,000 50,000 54,000 1,335,000 CDBG 64,000 64,000 CIT 515,000 515,000 DD GEN 106 CAPITAL IMPROVEMENT PROJECTS 2005-2006 Capital Budget FUNDING SOURCE GRNT CIP No. Project Title 2005-2006 1.9757 1.9802 1.0002 1.0015 1.0024 1.0105 1.0300 1.0302 2.0001 5.9746 5.9747 5.9800 5.0509 Budget Authority Reserve Main Street Design/Reconstruction East Wetlands Design Gateway Riverfront Park Project West Wetlands Equestrian Pathway Mobile Data Plng/Implemt Multi-Modal Reconstruction 800 mhz Smucker Park Improvements E.M.C.Pathway: Maxey Check to 32nd St.. E.M.C.Pathway: 32nd St. to 40th St. Old Col. River (Ocean to Ocean) Bridge School Traffic Safety and Circulation Improvements Total for GRNT 1.0012 1.0305 5.8330 5.8903 5.9205 5.9209 5.9408 5.9510 5.9511 5.9602 5.9711 5.9714 5.9715 5.9746 5.9747 5.9749 5.9807 5.9904 5.9910 5.0300 5.0301 5.0416 9.9305 9.9319 9.9402 9.9403 9.9801 9.0401 9.0500 9.0501 Gila Street Extension YMPO Traffic Safety Village 1st Avenue Reconstruction 23rd Avenue Widening 12th to 16th Streets: 4th Ave to Ave "A" 17th-19th Streets: 5th Ave to Ave "A" Maiden Ln. & Gila St - 1st St to Giss Pk Driveway Replacements Sidewalk Handicap Ramps 1st Avenue: 16th Street to 12th Street Sahuaro Estates Reconstruction Engler Avenue - 24th St. & E. Palo Verde 29th Street between 4th Ave. & 8th Ave. E.M.C.Pathway: Maxey Check to 32nd St.. E.M.C.Pathway: 32nd St. to 40th St. 31st Drive Realignment 11th Street: 3rd Avenue to 2nd Avenue Street Lights - Infill/Growth 14th Street Reconstruction Count-down Pedestrian Signals & ADA Traffic Signal System Implementation 33rd Drive Construction Storm Pump Station Telemetry Ext. Storm Sewer/Arena Dr/9th to 10th St 6th Place Storm Sewer Storm Water Lift Station Improvements Fix Alley Drainage: 4th Avenue & Ave. A Cibola Heights Basin Improvements Storm Water Drainage Storm Water Lift Station Conversion Total for HURF 500,000 500,000 2,100,000 2,100,000 98,000 200,000 3,000,000 2,300,000 500,000 500,000 500,000 400,000 50,000 12,748,000 HURF 107 40,000 6,800 670,000 195,000 100,000 50,000 30,000 40,000 10,000 100,000 540,000 50,000 140,000 150,000 230,000 220,000 51,000 20,000 50,000 88,000 518,000 290,000 50,000 79,000 450,000 40,000 50,000 15,000 25,000 30,000 4,327,800 CAPITAL IMPROVEMENT PROJECTS 2005-2006 Capital Budget FUNDING SOURCE OTHR CIP No. Project Title 2005-2006 1.9757 1.0301 1.0305 5.9701 5.9738 5.9800 5.0301 5.0401 5.0411 5.0510 9.9301 Budget Authority Reserve Aerial Photography YMPO Traffic Safety Village Avenue A: 16th St. to 24th St. Traffic Signal Install.: Ave. B & 28th Old Col. River (Ocean to Ocean) Bridge Traffic Signal System Implementation Avenue 3E Widening and Improvements Automated Traffic Counting Addition Bus Stops, Bus Bays and Bus Shelters 28th Street Storm Drainage Total for OTHR 1.0302 4.9401 4.9601 4.0300 4.0400 800 MHZ New Radio Site Public Safety Training Facility Fire Station B - Avenue C and 32nd St. Fire Station #1 Replacement Police Department Facility Improvements Total for PBSF 200,000 210,000 140,000 150,000 90,000 790,000 1.9757 5.8325 5.9617 5.9738 Budget Authority Reserve 24th Street - Avenue B to Avenue C 45th Avenue: 20th Street to 24th Street Traffic Signal Install.: Ave. B & 28th Total for PRO 300,000 132,579 165,630 30,000 628,209 3.0202 Replacement of Air Conditioning Compres. Total for RCX 240,000 240,000 1.0025 1.9908 5.8308 5.8323 5.8325 5.8702 5.9211 5.9402 5.9512 5.9622 5.9628 5.9702 5.9705 5.9707 West Wetlands Road Madison Avenue Construction Arizona Ave - 16th Street to Palo Verde 40th Street - Arizona Avenue to Avenue A 24th Street - Avenue B to Avenue C 1st Street: Gila Street to Avenue C Airport Loop, et al 32nd St - 4th Ave to Ave B Right-of-Way Acquisition West Main Canal Multi-use Path Intersection Sight Distance Avenue A: 8th St. to 16th St. Avenue A: 32nd St. to 36th St. Giss Parkway Extension 500,000 25,000 70,000 699,000 125,000 50,000 200,000 400,000 100,000 225,000 1,200,000 3,594,000 PBSF PRO RCX ROAD 108 60,000 211,135 250,000 240,000 50,000 1,000,000 97,200 150,000 125,000 40,000 200,000 450,000 45,000 200,000 CAPITAL IMPROVEMENT PROJECTS 2005-2006 Capital Budget FUNDING SOURCE CIP No. 5.9726 5.9729 5.9738 5.9746 5.9747 5.9800 5.9806 5.9812 5.9912 5.9913 5.9990 5.0104 5.0107 5.0200 5.0303 5.0401 5.0402 5.0404 5.0405 5.0408 5.0409 5.0411 5.0414 5.0416 5.0507 5.0515 5.0520 9.9301 9.0100 9.0101 Project Title 28th Street Constr.: Ave. B to Ave. C Ave C Reconstruction: 24th St to 32nd St Traffic Signal Install.: Ave. B & 28th E.M.C.Pathway: Maxey Check to 32nd St.. E.M.C.Pathway: 32nd St. to 40th St. Old Col. River (Ocean to Ocean) Bridge Traffic Signal Interconnection 24th Street - Araby to Avenue 9E 32nd Street - Avenue A to 8th Avenue Arizona Avenue - 16th to Giss Pky Traffic Signal Installation and Upgrades Intersection Safety Upgrades Roadway Lighting Replacement Araby Road Pavement Replacement Avenue D and 20th St. Intersection Avenue 3E Widening and Improvements 21st Drive Construction 16th Street Corridor Study 4th Avenue - 32nd Street Corridor Study 24th Street Pavement Repl. 2 1/2 E to 3E 8th Street: East Main to Avenue B Automated Traffic Counting Addition Avenue 7E Bridge 33rd Drive Construction Avenue B & 24th Street Interim Intersection Imp. Roadways Plan Modeling Study 8th Street & 14th Avenue Intersection Improvements 28th Street Storm Drainage Araby Road Drainage Improvements Stormwater NPDES Permit Total for ROAD 2005-2006 115,000 200,000 75,000 416,000 145,000 262,000 315,000 350,000 30,000 1,026,165 450,000 110,000 95,000 360,000 60,000 195,000 910,000 64,000 75,500 54,000 130,000 10,000 30,000 179,000 252,000 50,000 170,000 130,000 42,000 125,000 9,544,000 8.0200 8.0301 8.0403 8.0405 8.0500 8.0501 Digester Electrical Upgrades Figueroa WPCF Gate Replacements Dechlorination Improvements Figueroa WPCF NPDES Permit Update City's 208 Facilities Plan Secondary Clarifier Upgrades & Improvements Total for SCF 150,000 115,000 800,000 840,000 250,000 150,000 2,305,000 8.9593 8.0105 8.0302 8.0303 Sewer Line Replacements/Improvements 40th Street Sanitary Sewer Interceptor Upgrade Figueroa Service Area Sanitary Sewer Collection System Modeling Total for SSIC 500,000 500,000 700,000 65,000 1,765,000 SCF SSIC 109 CAPITAL IMPROVEMENT PROJECTS 2005-2006 Capital Budget FUNDING SOURCE STP CIP No. Project Title 2005-2006 5.8702 5.9402 5.0414 1st Street: Gila Street to Avenue C 32nd Street - 4th Avenue to Avenue B Avenue 7E Bridge Total for STP 1.9916 1.0301 8.8705 8.9404 8.9440 8.0005 8.0100 8.0101 8.0104 8.0306 8.0400 8.0401 Riverfront Infrastructure Improvements Aerial Photography 12th Street Trunk Sewer, Phase I & II Line 12" A.C. Force Main Sanitary Sewer Lift Station Improvements 1st Avenue Trunk Sewer Replacement Sewerline Replacement Avenue C Lift Station Improvements Figueroa WPCF SCADA Improvements Primary Motor Control Center Upgrade Sanitary Sewer Mainline Replacement 10th Ave./Ave. A Sewer Main Total for SUF 7.8722 7.9603 12" Water Main: 3E & Gila Ridge Road Gila Ridge: Avenue 4 1/2E to Araby Total for SYSD 1.0000 1.0003 1.0011 1.0014 1.0015 1.0019 1.0020 1.0500 3.9707 Railroad Settling Tank Yuma Crossing Ret. Component/Canal Walk Riverfront Development Master Planning Relocation of US Fish and Wildlife Svc. Gateway Riverfront Park Project Miscellaneous Structure Demolition Riverfront Dev. Area Utility Underground Downtown/I-8 Trailblazing & City Identification Imp. Variable Frequency Drive (VFD)Sys.(DHGC) Total for TWO% 7.9806 New Water Treatment Plant Total for WCF 999,850 999,850 1.9908 1.9916 1.0301 7.8225 7.8310 7.8802 7.9102 Madison Avenue Construction Riverfront Infrastructure Improvements Aerial Photography 12" Waterline - 1st Avenue 12" Water Line - 2nd Avenue 12" Main: 5th Ave - 8th to 16th Streets Water Service Line Replacement 68,895 287,000 20,000 70,000 18,000 487,300 300,000 129,962 203,607 120,000 453,569 SUF 94,000 20,000 60,000 290,000 70,000 450,000 29,500 994,000 100,000 260,900 280,000 10,000 2,658,400 SYSD 160,000 75,000 235,000 TWO% 20,000 30,000 40,000 350,000 200,000 100,000 75,000 60,000 515,000 1,390,000 WCF WUF 110 CAPITAL IMPROVEMENT PROJECTS 2005-2006 Capital Budget FUNDING SOURCE CIP No. 7.9294 7.9309 7.9408 7.9415 7.9416 7.9490 7.9602 7.9707 7.9904 7.9996 7.0103 7.0107 7.0108 7.0110 7.0117 7.0118 7.0300 7.0403 7.0507 Project Title Fire Hydrants 10" Main on Magnolia Avenue-1st-8th St. Waterlines: 3rd Avenue-3rd St.-4th St. Waterline on Castle Dome Pecan Grove Improvements New Water Services Avenue A - 16th to 24th Streets 10" Water Main: 19th St-4th Ave to Ave A Carbon Feeder Improvements Waterline Replacement/Improvements 1st Avenue Waterline Replacement Zone 2 to Zone 1 Pressure Reducing Valve Potable Water Dedicated Sample Taps 24th Street 16" Waterline Replacement SCADA System Upgrades, Phase I 32nd Street - 20" Water Transmission Ln. Zone 2 Water Transmission (20") Auxilary Power Improvements Yard Paving Improvements Total for WUF 2005-2006 310,000 396,000 100,000 110,000 26,000 125,000 175,000 305,000 200,000 1,844,805 145,000 270,000 60,000 100,000 406,000 760,000 470,000 18,000 220,000 7,292,000 Grand Total 111 184,078,098 Debt Management The last section described how the city provided for its infrastructure needs. It was noted that operating revenues were the primary source for CIP projects. This ‘payas-you-go’ financing plan works well for smaller projects that can be paid out of current revenues. It doesn't work when project cost is greater than the annual collections from that source of revenue. becomes part of the operating budget along with operational and capital needs. As noted earlier, the City maintains a Debt Service Fund, which is used to account for payment of the debt. Into this fund are transferred monies from other operating funds that can now pay over time for a costly project rather than trying to set aside monies until sufficient resources are available. When more significant projects are planned which are beyond current revenues ability to spend, the City will seek financing solutions that provide the necessary resources immediately. Although a variety of forms of financing are available, the City usually turns to long-term bonds as a source of its financing. Most governments have been active in the bond markets for years, especially with low long-term rates. The City of Yuma is no exception. This bond financing to pay for capital projects is especially prevalent in fast-growing cities, like Yuma. LONG-TERM BONDS There are different types of bonds used depending on the type of project and its anticipated repayment funding. A description of the bond types and their use by the City follows. BOND TYPES Much like bank financing, the City sells bonds on the open market to secure enough proceeds to pay for a project. With a ready source of cash, the City can complete a large project without the cash-flow concerns of using 'pay-as-you-go'. Again, like bank financing, the bonds must be repaid over time, at market driven interest rates. These payback terms are spread based on the flow assumptions of the underlying revenue and can range from five to twenty years or more. There are several reasons why bond financing is the most attractive source of capital. Because of their lower risk, with particular revenue types pledged to bond repayment, interest rates are lower. Municipal bonds are attractive to investors also because of favorable income tax treatment of bond interest payments. General Obligation Bonds - This type of bond relies on secondary property tax financing rather than a current operating revenue. This bonding method is subject to voter approval because it creates a new tax to support repayment. This secondary property tax is levied, when in use, by the City directly for bond repayment. The City does currently have general obligation bonds outstanding; however, the proceeds were used by the Water Fund to expand the current water plant. While the full faith and credit of the City supports the bonds and a tax levy could be generated if necessary, the bonds are paid by current revenues of the Water Fund. Interest rates are fixed at the time of the bond sale, providing the City with a known payment schedule. Servicing this debt Revenue Bonds - These bonds are similar to general obligation bonds except that they do not have the support of the local property 112 tax base for repayment. Instead, a source of revenue related to the project is pledged for repayment of the bonds. A typical revenue bond is related to the Highway User Revenue Fund (HURF), previously discussed in the Fund Information Section. The gas tax of the HURF fund can be pledged for repayment of the bonds, as it is a reliable source of revenue. Debt service payments would then claim priority for spending from the fund until the bonds were repaid. The City does not presently use this type of bonding, however, it has been used in the past. US Department of Housing and Urban Development (HUD), and the Arizona Department of Transportation (ADOT). In cases like WIFA, the authority sells bonds at a lower rate than the City can attain and loans the proceeds to various municipalities throughout the state. In each case, a fixed repayment schedule is created, much like a bond repayment schedule. For WIFA participation, Arizona statutes require voter approval. The City received such approval in 2002. Municipal Property Corporation (MPC) Bonds - The City issued its first MPC bonds in 1970 to finance the construction of the Convention Center, Baseball Complex and Desert Hills Golf Course. The Municipal Property Corporation was created to sell the bonds for that project. The bonds, because they do not necessarily rely on new sources of revenue for repayment, are not subject to voter approval for each project. (With its initial bond sale, however, the City created a new sales tax, the 2% Special Tax, for bond repayment and the new tax was subject to, and won, voter approval.) This method of bond financing has been used many times to finance a variety of projects. Under Arizona’s Constitution, outstanding general obligation bonded debt for combined water, sewer, artificial light, parks, open space preserves, playgrounds and recreational facilities may not exceed 20% of a City’s net secondary assessed valuation. Outstanding general obligation debt for all other purposes may not exceed 6% of a City’s net secondary assessed valuation. The legal borrowing capacity of the City of Yuma at June 30, 2004 follows: DEBT LIMITATIONS Water, Etc. (20%) Legal Limit $72,145,778 Outstanding GO Debt 9,575,000 Available Debt Margin $62,570,778 Improvement Districts – Improvement district financing is a special bonding arrangement for capital improvements in limited areas of the City. This debt is authorized by the property owners of the district and secured by assessments paid by those property owners. The City retains an obligation to pay should those assessments fail to meet the obligations of the bond; however, the City then retains title to the property should that unlikely failure occur. The City has used improvement district financing on a number of occasions, the most recent being Improvement District 67 which financed public improvements adjacent to the Yuma Palms Regional Center. All Others (6%) Legal Limit $21,643,734 Outstanding GO Debt Available Debt Margin $21,643,734 These limitations apply to general obligation debt only. Limitations other than statutory exist in many of the debt covenants associated with the bonds. These limitations include coverage requirements in which further debt is restricted if revenues related to the outstanding debt do not exceed certain percentages. In each case, the City is well within these limitations. Detailed coverage information is provided within the City’s annual Comprehensive Annual Financial Report. LONG-TERM CONTRACTS Another form of financing the City has used recently is a long-term financing contract (loans). Theses include the Arizona Water Infrastructure Financing Authority (WIFA), IMPACT OF DEBT SERVICE ON BUDGET Much like the impact of capital projects, debt service payments are derived from the same 113 More meaningful to this analysis is the City’s bond rating. Rating agencies are instrumental in determining debt capacity of the City. The City works with these agencies closely to improve its overall rating to assurance the soundness of its ability to attain favorable interest rates in the financial markets. general revenues that are used for operations. A balance must be achieved between operational needs, debt requirements and capital expenditures to stay within the statutory or economic limitations of annual revenues. Each year, the City Council and staff work carefully to assure this balance. The benefit of securing long-term financing to provide for timely construction of needed infrastructure can make a municipality ‘debt poor’ if taken to extremes. OUTSTANDING DEBT This table lists the City’s outstanding debt at June 30, 2005: While no rules exist for measuring the amount of debt capacity a city can bear, some measures are available to compare governments. Per capita debt ratios and other means of comparison are reviewed to ensure that the City does not overreach its capacity for debt issuance. The City continues to develop more quantifiable measurements for debt analysis. Purpose Source of repayment Rate Maturity Authorized Outstanding 6.13% 2012 4.90% 2012 8,085,000 7,680,000 General Obligation Bonds 1992 Project Water plant expansion 1997 Refunding Refunded portion of 1992 issue MPC Bonds Water rates and capacity charges Water rates and capacity charges $ 14,370,000 $ 1,895,000 1998 Issue New fire station; park improvements;technology and Y2K updates General Fund 3.74% 2004 6,020,000 - 2001 Issue New city hall General Fund 4.94% 2025 34,150,000 34,150,000 2003 - Series A Refunding Police/Municipal Court facility; fire station communications system Public Safety Tax 4.21% 2015 14,640,000 13,660,000 2003 - Series B Refunding Public Works facility and warehouse General Fund, HURF, Solid Waste and Water Funds allocated by percent of use 3.67% 2015 2,905,000 2,700,000 2003 - Series C Refunding Golf course clubhouse Desert Hills Golf Course; 2% Tax 2.97% 2010 1,445,000 1,255,000 2003 - Series B Addition Yuma Art Center; new fire station General Fund 4.18% 2022 9,000,000 8,655,000 Street improvements; wastewater infrastructure adjacent to Yuma Palms Regional Center Special assessments 3.70% 2014 7,280,000 7,280,000 Neighborhood reviltalization Rental payments;CDBG funding Varies 2007 500,000 323,000 Street improvements Road Tax 1.70% 2007 3,000,000 2,100,000 New East Mesa water plant; system upgrades New East Mesa wastewater plant; system upgrades Water rates and capacity charges Wastewater rates and capacity charges 3.31% 2022 46,414,920 46,028,520 3.31% 2022 44,000,000 44,000,000 Improvement Districts District 67 Contracts Payable HUD Section 108 ADOT Highway Expansion Loan (HELP) WIFA-Water WIFA-Wastewater 114 Appendix APPENDIX Page No. Schedule 1 – Revenues Schedule 2 – Department Expenditure by Fund Schedule 3 – Outside Agency Summary Schedule 4 – Supplemental Listing Schedule 5 – Authorized Staffing Level Schedule 6 – Budget Resolution Schedule 7 – Maximum Tax Levy Glossary 115 120 131 132 135 138 140 141 SCHEDULE 1 REVENUES 2003-2004 ACTUAL GENERAL FUND Local Taxes: 14,849,984 Sales tax (1%) 5,656,980 Property Tax 200,845 Delinquent Property Tax Franchise Tax 2,177,953 Intergovernmental Revenues: 7,002,250 State revenue sharing State sales tax 6,535,654 2,852,832 Auto in-lieu tax 36,132 Emergency services ALEOAC receipts Licenses and Permits: Business licenses 291,080 41,600 Liquor licenses 2,158,587 Building permits 259,662 Electrical permits 149,609 Plumbing permits 90,083 Mechanical permits Charges for Services: 186,718 Zoning and subdivision fees Plan check fees 659,673 99,781 Other development fees 101,530 Swimming fees Recreation fees 244,447 Art Center fees 7,148 61,565 Other charges 24,325 Emergency service fees Police services 488,262 Use of Money and Property: Investment income 61,306 111,431 Recreation facility rents 19,213 Art Center facility rents Mall district rentals 43,850 Fines, Forfeitures, Penalties: Vehicle code fines 485,540 240,407 Parking & other fines Miscellaneous Revenues: 5,876 Sale of property Unclassified revenues 86,474 45,230,795 Total COMMUNITY INVESTMENT TRUST FUND Use of Money and Property: Investment income 9,016 Miscellaneous Revenues: 339,525 Sale of property 348,542 Total 2004-2005 BUDGET 2004-2005 ESTIMATE 2005-2006 FORECAST 15,300,000 6,089,513 180,000 2,152,000 17,165,640 5,871,467 212,967 2,347,095 18,272,000 6,560,574 180,000 2,412,000 7,150,347 6,708,135 2,800,000 25,000 - 7,141,389 7,196,758 3,067,954 36,570 - 8,130,357 7,609,741 3,000,000 - 282,609 35,800 1,216,000 170,000 122,000 81,000 300,285 42,725 2,447,479 341,677 160,672 94,268 290,000 37,500 1,546,000 150,000 105,000 54,000 98,000 500,000 76,800 109,000 263,680 82,500 37,660 623,500 251,089 694,112 99,379 104,925 248,526 19,502 44,462 609,299 120,000 550,000 27,300 104,000 256,200 35,500 38,000 660,000 288,200 101,500 65,000 42,000 558,000 275,000 298,465 170,905 44,853 5,893 530,972 274,787 150,000 128,900 65,000 41,900 500,000 248,000 10,000 80,000 45,523,244 6,863 212,859 50,043,837 10,000 80,000 51,361,972 11,180 20,411 13,000 400,000 411,180 300,000 320,411 13,000 115 SCHEDULE 1 REVENUES 2003-2004 ACTUAL HIGHWAY USERS REVENUE FUND Intergovernmental Revenues: 7,198,891 State gasoline tax Charges for Services Development Charges Signal maintenance Use of Money and Property: Investment income 26,621 Miscellaneous Revenues: 21,840 Unclassified revenues 7,247,353 Total CITY ROAD TAX FUND Local Taxes: Sales tax (0.5%) 7,423,730 Use of Money and Property: Investment income 15,553 Miscellaneous Revenues: 68,233 Unclassified revenues 7,507,516 Total LOCAL TRANSPORTATION ASSISTANCE FUND Intergovernmental Revenues: 431,754 Lottery tax Use of Money and Property: Investment income 486 Miscellaneous Revenues: 25,620 Contributions 457,860 Total RECREATION COMPLEX FUND Charges for Services: 80,325 Liquor sales Concession stand sales 82,127 Other sales 3,913 Commissions & fees 41,105 Use of Money and Property: Investment income 4,185 Room rents 186,087 51,690 Equipment rents Other rents 30,084 Miscellaneous Revenues: 11,226 Unclassified revenues 490,743 Total TWO PERCENT TAX FUND Local Taxes: Sales tax (2%) 3,044,645 Use of Money and Property: Investment income 2,707 Miscellaneous Revenues: 7,401 Unclassified revenues 3,054,753 Total 2004-2005 BUDGET 2004-2005 ESTIMATE 2005-2006 FORECAST 7,081,072 7,627,170 7,816,920 - 57,495 - 50,000 48,000 100,000 117,509 100,000 110,000 7,291,072 17,815 7,819,989 15,000 8,029,920 7,720,000 8,581,357 9,134,900 50,000 114,142 60,000 7,770,000 93,973 8,789,472 100,000 9,294,900 428,698 428,517 427,720 2,500 6,335 3,000 42,500 473,698 45,620 480,472 40,620 471,340 80,000 62,000 4,500 27,500 10,000 181,000 60,500 7,100 62,018 100,447 3,090 33,254 31,456 194,167 54,741 32,398 75,000 77,500 3,600 26,000 25,000 190,000 50,500 24,000 7,500 440,100 7,989 519,560 7,500 479,100 3,135,500 3,374,333 3,578,545 8,000 17,381 16,000 3,143,500 3,841 3,395,555 3,594,545 116 SCHEDULE 1 REVENUES 2003-2004 ACTUAL SOLID WASTE FUND Charges for Services: Collection fees 1,625,399 62,747 Receptacles sales Miscellaneous Revenues: Unclassified revenues 6,795 Contributions 1,694,941 Total DOWNTOWN MALL MAINTENANCE FUND Local Taxes: Property Tax 88,411 Miscellaneous Revenues: 16,113 Unclassified revenues 104,524 Total GRANT FUNDS Intergovernmental Revenues: 2,362,444 Community development grants 3,752,398 Law enforcement grants 243,922 Emergency management grants 1,310,342 Park and recreation grants Heritage Area grants 18,984 Other miscellaneous grants 7,688,090 Total PUBLIC SAFETY TAX FUND Local Taxes: Sales tax (0.2%) 2,968,482 Use of Money & Property: 14,326 Investment income 2,982,809 Total CIP FUNDS Charges for Services: 233,714 Developer Deposits Prorata fees 30,878 Use of Money and Property: 7,280,000 Bond proceeds Investment income 48,663 Rental income 342,867 Miscellaneous Revenues: 228,128 Unclassified Revenues 8,164,250 Total 2004-2005 BUDGET 2004-2005 ESTIMATE 2005-2006 FORECAST 1,706,000 47,500 1,779,102 63,505 1,914,650 49,000 5,000 1,758,500 9,843 1,852,450 10,000 1,973,650 84,000 93,857 90,000 10,000 94,000 14,926 108,783 15,000 105,000 2,503,174 1,496,531 1,948,155 8,491,000 11,378,020 25,816,880 928,525 1,487,259 1,989,663 1,059,850 43,790 5,509,087 3,473,161 4,596,387 1,832,606 6,394,000 8,258,752 24,554,906 3,084,000 3,431,373 3,652,700 30,000 3,114,000 78,477 3,509,850 40,000 3,692,700 396,339 466,579 3,434,856 385,954 3,009,402 628,209 12,850,000 71,000 340,200 205,186 341,056 47,330,900 70,000 329,595 15,055,000 29,179,118 657,176 5,024,228 4,314,000 55,682,106 117 SCHEDULE 1 REVENUES 2003-2004 ACTUAL ARROYO DUNES GOLF COURSE FUND Charges for Services: Green fees 212,719 Merchandise sales 3,247 19,330 Range fees Use of Money and Property: 10,839 Equipment rents Investment income 440 Miscellaneous Revenues: 27 Unclassified revenues 246,602 Total DESERT HILLS GOLF COURSE FUND Charges for Services: Green fees 991,308 Merchandise sales 231,005 Liquor sales Concession stand sales 456,650 Food sales 69,826 Range fees Use of Money and Property: 277,669 Equipment rents Room rents 7,958 Miscellaneous Revenues: 4,606 Unclassified revenues 2,039,022 Total WATER FUND Charges for Services: Residential water fees 5,879,421 Commercial water fees 4,577,787 234,538 Fire hydrant fees Service establishment fees 189,097 Meter fees Use of Money and Property: Investment income 55,798 Rental Income 9,395 Miscellaneous Revenues: 242,550 Unclassified revenues 11,188,587 Total WASTEWATER FUND Charges for Services: Residential sewer fees 3,159,180 Commercial sewer fees 4,519,474 Sewer connection fees Use of Money and Property: (22,235) Investment income Equipment rent Miscellaneous Revenues: 11,960 Unclassified revenues 7,668,379 Total 2004-2005 BUDGET 2004-2005 ESTIMATE 2005-2006 FORECAST 192,450 2,300 16,000 202,372 1,510 13,506 225,521 2,250 16,640 8,000 1,400 11,463 2,636 11,651 1,800 150 220,300 217 231,704 150 258,012 1,078,980 298,700 429,911 75,190 997,567 228,720 471,723 69,408 1,067,104 236,671 501,267 71,111 291,181 7,494 271,376 8,962 296,761 7,567 2,181,456 50,727 2,098,483 2,180,481 6,858,000 5,413,000 242,000 175,000 - 6,727,338 5,193,223 241,920 217,699 - 7,402,475 5,800,225 248,500 195,000 - 185,000 - 122,092 29,553 100,000 - 106,704 12,979,704 303,861 12,835,686 128,704 13,874,904 3,363,720 4,279,700 - 3,524,432 4,472,768 - 3,530,031 4,524,100 - - 27,973 - - 5,000 7,648,420 49,341 8,074,514 12,000 8,066,131 118 SCHEDULE 1 REVENUES 2003-2004 ACTUAL WATER RESTRICTED FUNDS Charges for Services: 2,332,857 Water capacity fees 493,361 Water system dev. fees Use of Money and Property: 2,607,558 Bond proceeds (1,818) Investment income 5,431,958 Total WASTEWATER RESTRICTED FUNDS Charges for Services: 3,123,492 Sewer capacity fees 755,472 Sewer system dev. fees Use of Money and Property: 20,770,389 Bond proceeds 93,204 Investment income Total 24,742,556 EQUIPMENT REPLACEMENT FUND Use of Money and Property: 2,348,767 Equipment rentals 92,250 Investment income 2,441,017 Total EQUIPMENT MAINTENANCE FUND Charges for Services: Guaranteed maintenance 1,288,295 314,863 Non-guaranteed maintenance Fuel sales 784,390 Use of Money and Property: Investment income 2,387,548 Total INSURANCE RESERVE FUND Use of Money and Property: Insurance Premiums Investment income Total 2004-2005 BUDGET 2004-2005 ESTIMATE 2005-2006 FORECAST 1,800,000 400,000 2,664,555 605,564 2,150,000 500,000 52,350,913 67,500 54,618,413 7,926,504 174,555 11,371,178 52,767,100 112,500 55,529,600 1,500,000 353,500 6,193,826 815,621 3,500,000 604,500 44,442,293 321,250 46,617,043 16,517,961 364,117 23,891,525 29,820,000 400,725 34,325,225 2,224,047 300,000 2,524,047 2,186,219 359,735 2,545,954 2,293,566 340,000 2,633,566 1,438,040 145,000 764,026 1,453,090 289,388 971,782 1,698,350 196,000 856,150 2,347,066 2,714,260 2,750,500 - 635,911 9,008 644,919 1,859,509 15,000 1,874,509 119 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget 2004-2005 Estimate 2005-2006 Budget Total 207,604 207,604 249,051 249,051 222,367 222,367 262,347 262,347 Total 1,097,136 1,097,136 1,168,588 1,168,588 1,194,247 1,194,247 1,295,495 1,295,495 Total 524,653 131,691 290,385 184,548 213,455 110,926 1,455,658 474,202 165,170 302,971 185,819 228,330 1,356,492 575,536 139,254 307,180 189,547 227,350 1,438,866 610,517 175,302 394,422 197,383 266,990 115,100 1,759,714 Total 856,940 95,511 101,536 181,191 1,235,177 739,143 203,428 942,571 877,274 188,829 1,066,102 925,552 226,285 1,151,837 Total 328,212 1,329,222 1,657,434 388,052 1,711,022 2,099,074 344,486 1,465,448 1,809,934 420,384 2,274,944 2,695,328 Total 150,057 360,765 572,534 603,176 729,691 2,416,222 188,902 349,791 527,094 677,743 632,997 2,376,527 250,286 342,395 498,520 669,442 572,406 2,333,049 236,126 369,723 580,746 751,459 678,169 2,616,223 Total 639,212 283,687 922,898 729,359 301,428 1,030,787 707,434 257,801 965,235 851,832 291,384 1,143,216 Total 228,616 1,132,389 1,361,005 285,021 1,160,715 1,445,736 271,102 1,147,204 1,418,306 1,194,444 992,000 1,193,140 3,379,584 GENERAL FUND MAYOR AND COUNCIL MAYOR AND COUNCIL ADMIN MUNICIPAL COURTS MUNICIPAL COURT ADMIN. CITY ADMINISTRATOR'S OFFICE ADMINISTRATION PUBLIC AFFAIRS STRATEGIC COMMUNICATIONS HERITAGE AREA CITY CLERK'S OFFICE ELECTIONS CITY ATTORNEY'S OFFICE CITY ATTORNEY ADMIN INSURANCE LITIGATION NON-INSURANCE LITIGATION CITY PROSECUTOR INFORMATION TECH SERVICES ADMINISTRATION TECHNICAL SUPPORT FINANCE ADMINISTRATION CUSTOMER SERVICES PURCHASING ACCOUNTING FACILITIES MAINTENANCE HUMAN RESOURCES HUMAN RESOURCES ADMIN. RISK MANAGEMENT GENERAL GOVERNMENT GENERAL EXPENDITURES MID-DECADE CENSUS OUTSIDE AGENCIES 120 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget Total 543,371 1,033,009 381,330 830,494 2,788,204 543,146 1,228,009 421,215 820,863 3,013,233 512,121 1,204,270 397,686 762,357 2,876,434 505,388 1,446,796 322,519 1,375,224 3,649,927 Total - 264,946 264,946 250,945 250,945 343,863 343,863 Total 363,487 3,113,666 222,527 496,664 114,505 184,426 207,550 511,550 403,986 5,618,360 400,007 3,441,786 249,657 537,622 151,599 207,313 247,435 568,155 226,440 663,035 6,693,049 398,246 3,296,079 256,065 491,496 128,276 191,138 231,562 546,273 145,302 605,705 6,290,144 456,552 4,074,137 260,071 622,401 179,436 218,305 251,837 644,617 213,938 732,719 7,654,013 Total 720,292 7,233,617 2,936,616 2,751 877,299 1,146,569 1,520,585 14,437,729 775,743 8,776,244 3,119,596 5,750 912,173 1,513,199 1,772,718 16,875,423 751,975 8,595,888 3,049,513 3,954 879,734 1,268,688 1,593,074 16,142,827 1,204,568 10,635,725 3,491,656 5,750 958,012 1,714,207 1,977,030 19,986,948 COMMUNITY DEVELOPMENT COMMUNITY DEV. ADMIN BUILDING SAFETY REDEVELOPMENT COMMUNITY PLANNING PUBLIC WORKS DEPARTMENT PUBLIC WORKS ADMIN. DEVELOPMENT ENGINEERING PARKS AND RECREATION PARKS & RECREATION ADMIN. PARKS MAINTENANCE PARKS DEVELOPMENT RECREATION GENERAL SENIOR ADULT ACTIVITIES ADULT ACTIVITIES YOUTH ACTIVITIES AQUATICS YUMA READINESS CENTER YUMA ARTS CENTER POLICE DEPARTMENT POLICE ADMINISTRATION PATROL - FIELD SERVICES INVESTIGATION - FIELD SVC RESERVES - FIELD SERVICES QUALITY ASSURANCE RECORDS & COMMUNICATIONS PUBLIC SAFETY COMM CENTER FIRE DEPARTMENT ADMINISTRATION FIRE - TRAINING SUPPRESSION PREVENTION SUPPORT SERVICES SPECIAL OPERATIONS EMERGENCY MEDICAL SERVICE EMERGENCY MANAGEMENT EM MGMT GRANT ALLOCATIONS 2004-2005 Estimate Total 369,196 170,342 6,047,030 445,773 509,491 41,790 86,387 147,057 (61,351) 7,755,715 458,323 316,902 6,486,766 692,775 75,195 96,926 128,459 (41,000) 8,214,346 Total (2,809,780) (2,809,780) (2,839,799) (2,839,799) (2,839,799) (3,375,575) (2,839,799) (3,375,575) 38,143,363 42,890,024 41,460,866 INTRACITY COST ALLOCATION INTERDEPARTMENT ALLOCATN TOTAL GENERAL FUND 121 353,887 342,907 6,691,448 677,905 51,504 84,767 151,180 (61,389) 8,292,208 2005-2006 Budget 510,572 471,533 7,528,151 828,982 107,115 157,339 181,909 (41,000) 9,744,601 52,307,521 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget 2004-2005 Estimate 2005-2006 Budget 383,595 383,595 890,619 890,619 560,197 560,197 86,124 86,124 383,595 890,619 560,197 86,124 - - - 220,100 220,100 - - - 220,100 16,124 13,044 2,431,574 493,572 327,422 442,175 456,295 424,319 413,191 5,017,716 22,074 455,827 2,634,552 498,549 412,346 404,535 541,991 736,076 406,320 6,112,270 16,695 53,864 2,410,823 516,873 356,805 419,007 526,689 617,302 430,649 5,348,707 23,157 431,504 2,915,244 499,584 705,589 676,108 570,958 784,441 425,966 7,032,551 5,017,716 6,112,270 5,348,707 7,032,551 Total 980,374 980,374 882,738 882,738 882,738 882,738 870,442 870,442 Total 249,800 79,580 329,380 281,648 61,861 343,509 262,769 75,365 338,134 359,739 83,963 443,702 1,309,754 1,226,247 1,220,872 1,314,144 64,188 64,188 100,186 100,186 100,186 100,186 95,094 95,094 64,188 100,186 100,186 95,094 COMMUNITY INVESTMENT TRUST GENERAL GOVERNMENT GENERAL EXPENDITURES Total TOTAL COMMUNITY INVESTMENT TRUST RIVERFRONT REDEVELOPMENT CITY ADMINISTRATOR'S OFFICE RIVERFRONT DEVELOPMENT Total TOTAL RIVERFRONT REDEVELOPMENT HIGHWAY USERS REVENUE FUND PUBLIC WORKS DEPARTMENT LOT CLEANING ENGINEERING STREET MAINTENANCE STREET LIGHTING TRAFFIC SIGNALS STREET SWEEPING TRAFFIC SIGNS & STRIPING STORM DRAIN MAINTENANCE CURBS, GUTTERS & SIDEWALK Total TOTAL HIGHWAY USERS REVENUE FUND CITY ROAD TAX FUND PUBLIC WORKS DEPARTMENT ROAD TAX PROJECTS PARKS AND RECREATION RETENTION BASIN MAINT. PATHWAYS & TRAILS TOTAL CITY ROAD TAX FUND LOCAL TRANS ASSISTANCE FUND GENERAL GOVERNMENT OUTSIDE AGENCIES Total TOTAL LOCAL TRANS ASSISTANCE FUND 122 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget 2004-2005 Estimate 2005-2006 Budget Total 24,218 24,218 - - - Total 55,941 42,973 61,720 160,635 85,000 20,000 536,425 641,425 40,252 19,542 95,032 154,826 275,000 275,000 184,852 641,425 154,826 275,000 1,078,158 529,677 1,607,835 1,149,258 623,807 1,773,065 1,064,326 603,782 1,668,108 1,185,646 686,642 1,872,288 1,607,835 1,773,065 1,668,108 1,872,288 843,536 843,536 50,000 773,595 823,595 773,595 773,595 9,000 846,504 855,504 843,536 823,595 773,595 855,504 2,181,759 392,741 27,430 2,601,930 2,336,357 360,078 35,814 2,732,249 2,295,742 370,102 26,718 2,692,562 2,718,185 372,033 35,454 3,125,672 2,601,930 2,732,249 2,692,562 3,125,672 227,754 227,754 268,549 268,549 267,061 267,061 276,762 276,762 227,754 268,549 267,061 276,762 PUBLIC SAFETY TAX FUND MUNICIPAL COURTS MUNICIPAL COURT ADMIN. POLICE DEPARTMENT QUALITY ASSURANCE RECORDS & COMMUNICATIONS PUBLIC SAFETY COMM CENTER TOTAL PUBLIC SAFETY TAX FUND RECREATION COMPLEX FUND PARKS AND RECREATION CONVENTION CENTER BASEBALL COMPLEX Total TOTAL RECREATION COMPLEX FUND TWO PERCENT TAX FUND GENERAL GOVERNMENT GENERAL EXPENDITURES OUTSIDE AGENCIES Total TOTAL TWO PERCENT TAX FUND SOLID WASTE FUND PUBLIC WORKS DEPARTMENT SOLID WASTE - RESIDENTIAL UNCONTAINED WASTE RECYCLING Total TOTAL SOLID WASTE FUND MALL MAINTENANCE DIST FUND PARKS AND RECREATION DOWNTOWN MALL Total TOTAL MALL MAINTENANCE DIST FUND 123 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget 2004-2005 Estimate 2005-2006 Budget Total 252 252 560 560 365 9,838 10,204 396 18,674 19,070 Total 1,127,135 1,127,135 1,937,814 1,937,814 781,465 781,465 2,317,596 2,317,596 Total - - 26,225 26,225 36,635 36,635 1,127,387 1,938,374 817,894 2,373,301 171,268 171,268 500,000 500,000 80,301 80,301 1,035,860 1,035,860 171,268 500,000 80,301 1,035,860 238,246 238,246 - - - 238,246 - - - Total - - 3,638 3,638 - Total - 312,611 312,611 68,632 68,632 238,837 238,837 Total - 6,776 6,776 6,776 6,776 25,684 25,684 Total - 80,613 80,613 61,308 13,305 74,613 68,730 41,749 110,479 - 400,000 153,659 375,000 HUD CDBG ENTITLEMENT FUND FINANCE ACCOUNTING FACILITIES MAINTENANCE COMMUNITY DEVELOPMENT REDEVELOPMENT PARKS AND RECREATION YOUTH ACTIVITIES TOTAL HUD CDBG ENTITLEMENT FUND COMMUNITY REDEVELOPMENT FUND COMMUNITY DEVELOPMENT REDEVELOPMENT Total TOTAL COMMUNITY REDEVELOPMENT FUND ACTION GRANT FUND COMMUNITY DEVELOPMENT REDEVELOPMENT Total TOTAL ACTION GRANT FUND DOJ WEED & SEED INITIATIVE FINANCE FACILITIES MAINTENANCE COMMUNITY DEVELOPMENT REDEVELOPMENT PARKS AND RECREATION YOUTH ACTIVITIES POLICE DEPARTMENT PATROL - FIELD SERVICES INVESTIGATION - FIELD SVC TOTAL DOJ WEED & SEED INITIATIVE 124 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget 2004-2005 Estimate 2005-2006 Budget Total - - 167 167 - Total 21,442 21,442 53,000 53,000 11,289 11,289 80,000 80,000 Total 4,100 4,100 4,100 4,100 4,100 4,100 4,100 4,100 Total 37,812 37,812 3,050,000 3,050,000 216 216 139,000 139,000 Total 79 79 364 364 1,063 1,063 - Total - 550 550 550 550 - Total 20,850 20,850 115,800 115,800 9,540 9,540 250,000 250,000 Total 10,197 10,197 1,000 1,000 8,906 8,906 9,150 9,150 Total 1,800 1,800 4,200 148 160,000 164,348 3,600 148 3,748 - Total 8,287 317,284 2,075 7,108 12,521 347,275 1,857,750 10,000 56,000 1,923,750 206,832 890 23,253 230,975 1,856,250 57,000 1,913,250 APPROPRIATED GRANTS FUND MAYOR AND COUNCIL MAYOR AND COUNCIL ADMIN MUNICIPAL COURTS MUNICIPAL COURT ADMIN. CITY ATTORNEY'S OFFICE CITY ATTORNEY ADMIN CITY PROSECUTOR INFORMATION TECH SERVICES ADMINISTRATION TECHNICAL SUPPORT FINANCE ACCOUNTING HUMAN RESOURCES RISK MANAGEMENT GENERAL GOVERNMENT GENERAL EXPENDITURES COMMUNITY DEVELOPMENT REDEVELOPMENT PUBLIC WORKS DEPARTMENT ENGINEERING STREET MAINTENANCE STREET SWEEPING PARKS AND RECREATION PARKS MAINTENANCE PARKS DEVELOPMENT RECREATION GENERAL YUMA THEATRE YUMA ARTS CENTER 125 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget Total 985,105 985,105 1,381,924 563,675 24,902 2,852 1,973,353 815,373 379,443 25,026 2,852 918 1,223,612 40,523 2,167,841 618,116 2,826,480 Total 18,424 21 169,345 61,351 249,141 1,326 61 294,930 5,045 1,592,154 62,000 1,955,516 1,320 61 92,144 15,836 1,189,190 61,389 1,359,939 419,865 20,000 1,768,400 62,000 2,270,265 1,677,800 9,241,781 2,854,106 7,492,245 2,843,140 2,843,140 2,832,211 2,832,211 2,838,120 2,838,120 2,785,508 2,785,508 2,843,140 2,832,211 2,838,120 2,785,508 1,351,210 1,351,210 - - - 1,351,210 - - - 1,647,825 1,647,825 2,541,189 2,541,189 2,541,189 2,541,189 2,537,225 2,537,225 1,647,825 2,541,189 2,541,189 2,537,225 87,542 87,542 - 269,710 269,710 936,780 936,780 87,542 - 269,710 936,780 POLICE DEPARTMENT POLICE ADMINISTRATION PATROL - FIELD SERVICES INVESTIGATION - FIELD SVC QUALITY ASSURANCE PUBLIC SAFETY COMM CENTER FIRE DEPARTMENT ADMINISTRATION FIRE - TRAINING SUPPRESSION PREVENTION EMERGENCY MANAGEMENT EM MGMT GRANT ALLOCATIONS TOTAL APPROPRIATED GRANTS FUND 2004-2005 Estimate 2005-2006 Budget 1995 REF MPC DEBT SERVICE FUND DEBT SERVICE MUNICIPAL PROPERTY CORP. Total TOTAL 1995 REF MPC DEBT SERVICE FUND 1998 MPC DEBT SERVICE FUND DEBT SERVICE MUNICIPAL PROPERTY CORP. Total TOTAL 1998 MPC DEBT SERVICE FUND 2001 MPC DEBT SERVICE FUND DEBT SERVICE MUNICIPAL PROPERTY CORP. Total TOTAL 2001 MPC DEBT SERVICE FUND SPECIAL ASSMT BOND FUND GENERAL GOVERNMENT DISTRICT NO. Total TOTAL SPECIAL ASSMT BOND FUND 126 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget 2004-2005 Estimate 2005-2006 Budget 187,628 56,080 243,708 228,150 46,663 274,813 194,591 34,602 229,193 229,144 43,645 272,789 243,708 274,813 229,193 272,789 951,129 460,093 590,234 2,001,456 1,073,155 514,098 536,201 2,123,454 996,543 485,660 535,908 2,018,111 1,074,029 569,807 551,014 2,194,850 2,001,456 2,123,454 2,018,111 2,194,850 3,597,251 3,516,558 1,016,751 474,184 19,828 169,255 8,793,828 6,914,468 4,172,542 1,466,362 493,418 28,418 301,800 13,377,008 3,773,525 3,783,342 1,287,897 510,823 16,764 218,078 9,590,429 6,838,998 5,039,688 1,429,304 606,758 25,300 327,030 14,267,078 8,793,828 13,377,008 9,590,429 14,267,078 1,289,026 2,985,078 549,700 355,061 144,869 5,323,734 4,290,470 3,524,507 773,454 379,150 285,898 9,253,479 4,000,539 3,151,235 769,626 313,249 177,214 8,411,863 4,963,320 4,490,195 642,031 410,506 348,765 10,854,817 5,323,734 9,253,479 8,411,863 10,854,817 2,372,116 2,372,116 2,219,702 128,094 2,347,796 2,656,957 138,535 2,795,492 2,499,148 148,489 2,647,637 2,372,116 2,347,796 2,795,492 2,647,637 ARROYO DUNES GOLF COURSE FD PARKS AND RECREATION MAINTENANCE ADGC PRO SHOP CONCESSIONS ADGC Total TOTAL ARROYO DUNES GOLF COURSE FD DESERT HILLS GOLF COURSE FUND PARKS AND RECREATION MAINTENANCE DHGC RESTAURANT CONCESSIONS PRO SHOP CONCESSIONS DHGC Total TOTAL DESERT HILLS GOLF COURSE FUND WATER FUND PUBLIC WORKS DEPARTMENT WATER ADMINISTRATION WATER TREATMENT PLANT TRANSMISSION/DISTRIBUTION WATER - CUSTOMER SERVICE WATER TRANSFER WATER LABORATORY Total TOTAL WATER FUND WASTEWATER FUND PUBLIC WORKS DEPARTMENT WASTEWATER ADMINISTRATION WASTEWATER TREATMENT WASTEWATER COLLECTION SYS WASTEWATER PRETREATMENT WASTEWATER LABORATORY Total TOTAL WASTEWATER FUND EQUIPMENT MAINTENANCE FUND PUBLIC WORKS DEPARTMENT EQUIPMENT MAINTENANCE FLEET PARTS Total TOTAL EQUIPMENT MAINTENANCE FUND 127 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget 2004-2005 Estimate 2005-2006 Budget Total - 240,000 171,000 411,000 62,075 320,900 382,975 212,000 295,000 507,000 Total - 330,000 330,000 784,811 784,811 1,052,509 1,052,509 - 741,000 1,167,786 1,559,509 Total 6,359 6,359 - - 10,200 10,200 Total 5,529 5,529 1,700 1,700 1,702 1,702 1,700 1,700 Total 4,559 3,139 1,366 1,382 10,446 4,900 3,200 3,400 1,700 13,200 4,500 2,385 3,408 1,336 11,630 3,400 1,700 1,700 6,600 13,400 Total 8,154 8,154 3,400 5,100 8,500 1,741 5,037 6,778 3,400 3,400 Total 1,703 30,361 32,064 1,700 20,818 22,518 1,693 204,010 205,702 4,200 85,400 89,600 Total 4,294 2,768 8,331 6,952 2,732 13,960 39,037 11,000 3,400 8,500 22,900 4,166 10,094 5,095 8,511 27,866 3,400 3,400 1,700 8,500 INSURANCE RESERVE FUND CITY ATTORNEY'S OFFICE INSURANCE LITIGATION NON-INSURANCE LITIGATION GENERAL GOVERNMENT GENERAL EXPENDITURES TOTAL INSURANCE RESERVE FUND EQUIPMENT REPLACEMENT FUND MAYOR AND COUNCIL MAYOR AND COUNCIL ADMIN MUNICIPAL COURTS MUNICIPAL COURT ADMIN. CITY ADMINISTRATOR'S OFFICE ADMINISTRATION PUBLIC AFFAIRS STRATEGIC COMMUNICATIONS HERITAGE AREA CITY CLERK'S OFFICE CITY ATTORNEY'S OFFICE CITY ATTORNEY ADMIN CITY PROSECUTOR INFORMATION TECH SERVICES ADMINISTRATION TECHNICAL SUPPORT FINANCE ADMINISTRATION CUSTOMER SERVICES PURCHASING ACCOUNTING RISK MANAGEMENT HUMAN RESOURCES FACILITIES MAINTENANCE 128 SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget Total - 3,351 3,400 6,751 10,103 3,427 13,529 1,700 1,700 Total 2,768 4,670 2,772 2,768 12,979 24,700 47,990 4,900 16,100 93,690 17,751 35,996 4,144 14,200 72,090 9,500 83,400 5,100 3,400 101,400 Total 6,062 3,980 99,221 440,625 27,346 3,980 1,858 26,140 1,382 60,754 1,153 14,336 3,205 2,765 692,807 5,100 26,900 3,400 634,700 32,000 62,500 1,700 5,000 1,700 7,200 24,100 20,700 5,000 28,000 858,000 4,166 8,507 26,873 38,390 22,581 3,397 1,702 6,794 26,056 17,011 4,999 160,475 10,000 3,400 6,800 1,700 1,700 169,700 126,000 374,400 215,610 23,850 1,700 4,900 31,950 35,700 8,800 1,700 1,017,910 Total 5,298 108,753 28,905 71,382 16,188 8,463 1,441 119,513 40,269 400,212 5,100 90,800 25,000 6,800 37,700 1,700 5,100 6,916 148,200 5,000 5,100 337,416 5,727 92,431 24,300 5,234 24,754 1,699 5,100 6,931 100,895 13,601 3,399 284,070 1,700 57,950 3,200 1,700 11,400 69,250 57,550 5,100 3,200 139,150 2,100 6,600 12,000 370,900 HUMAN RESOURCES HUMAN RESOURCES ADMIN. RISK MANAGEMENT COMMUNITY DEVELOPMENT COMMUNITY DEV. ADMIN BUILDING SAFETY REDEVELOPMENT COMMUNITY PLANNING PUBLIC WORKS DEPARTMENT PUBLIC WORKS ADMIN. EQUIPMENT MAINTENANCE ENGINEERING DEVELOPMENT ENGINEERING FLEET PARTS SOLID WASTE - RESIDENTIAL UNCONTAINED WASTE STREET MAINTENANCE STREET LIGHTING TRAFFIC SIGNS & STRIPING STORM DRAIN MAINTENANCE CURBS, GUTTERS & SIDEWALK WATER ADMINISTRATION WATER TREATMENT PLANT TRANSMISSION/DISTRIBUTION WATER - CUSTOMER SERVICE WASTEWATER TREATMENT WASTEWATER COLLECTION SYS WASTEWATER PRETREATMENT WASTEWATER LABORATORY PARKS AND RECREATION PARKS & RECREATION ADMIN. PARKS MAINTENANCE RETENTION BASIN MAINT. PARKS DEVELOPMENT CONVENTION CENTER BASEBALL COMPLEX DOWNTOWN MALL RECREATION GENERAL SENIOR ADULT ACTIVITIES AQUATICS YUMA ARTS CENTER MAINTENANCE DHGC RESTAURANT CONCESSIONS PRO SHOP CONCESSIONS DHGC MAINTENANCE ADGC 129 2004-2005 Estimate 2005-2006 Budget SCHEDULE 2 EXPENDITURES BY FUND/DEPARTMENT/DIVISION 2003-2004 Actual 2004-2005 Budget Total 169,347 17,413 82,516 269,276 384,450 80,950 27,700 493,100 399,338 61,105 28,008 488,451 532,850 35,650 24,000 54,900 647,400 Total 1,430 76,248 1,918 1,382 44,550 125,528 1,700 2,275 4,200 25,495 2,708 36,378 1,736 2,296 3,555 18,727 2,794 29,108 13,000 1,004,900 4,600 3,200 4,900 1,030,600 Total 112,242 112,242 732,724 732,724 76,287 76,287 770,181 770,181 1,714,633 2,626,877 1,377,690 4,066,891 POLICE DEPARTMENT PATROL - FIELD SERVICES INVESTIGATION - FIELD SVC QUALITY ASSURANCE RECORDS & COMMUNICATIONS FIRE DEPARTMENT ADMINISTRATION FIRE - TRAINING SUPPRESSION PREVENTION SUPPORT SERVICES EMERGENCY MEDICAL SERVICE EMERGENCY MANAGEMENT GENERAL GOVERNMENT UNCLASSIFIED TOTAL EQUIPMENT REPLACEMENT FUND 130 2004-2005 Estimate 2005-2006 Budget SCHEDULE 3 2005-2006 OUTSIDE AGENCY SUMMARY OUTSIDE AGENCY BY FUNCTION Economic Development: Crossing Park / River Development Convention & Visitors Bureau Lobbying GYEDC Main Street/Heritage Festivals Greater Yuma Port Authority Film Commission Economic Development Total Health and Welfare Humane Society United Way Amberly's Place Crossroads Mission/Detox Health and Welfare Total Culture and Recreation: Yuma Fine Arts Assoc. Salvation Army Boys & Girls Club Cultural Council Cultural Activities Culture and Recreation Total TOTAL OUTSIDE AGENCY BY FUND General Fund Lobbying GYEDC Humane Society United Way Yuma Fine Arts Assoc. Cultural Council Greater Yuma Port Authority Salvation Army Boys & Girls Club Amberly's Place Crossroads Mission/Detox General Fund Total Two Percent Convention & Visitors Bureau Crossing Park / River Development Main Street/Heritage Festivals Film Commission Two Percent Total Local Transportation Assistance Fund United Way Cultural Activities LTAF Total Water Fund GYEDC Water Fund Total TOTAL 131 2004-2005 BUDGET 2004-2005 ESTIMATE 2005-2006 BUDGET 150,000 460,000 175,000 275,000 80,000 40,000 10,000 1,190,000 150,000 460,000 175,000 275,000 80,000 40,000 10,000 1,190,000 175,000 560,000 190,000 275,000 80,000 50,000 10,000 1,340,000 430,085 152,250 30,000 25,000 637,335 430,085 152,250 30,000 25,000 637,335 435,000 160,260 30,000 25,000 650,260 40,000 44,000 20,000 104,000 40,000 44,000 20,000 104,000 43,500 35,000 17,150 95,650 1,931,335 1,931,335 2,085,910 175,000 250,000 430,085 126,630 40,000 44,000 40,000 30,000 25,000 1,160,715 175,000 250,000 430,085 126,630 40,000 44,000 40,000 30,000 25,000 1,160,715 190,000 250,000 435,000 134,640 43,500 35,000 50,000 30,000 25,000 1,193,140 460,000 150,000 80,000 10,000 700,000 460,000 150,000 80,000 10,000 700,000 560,000 175,000 80,000 10,000 825,000 25,620 20,000 45,620 25,620 20,000 45,620 25,620 17,150 42,770 25,000 25,000 25,000 25,000 25,000 25,000 1,931,335 1,931,335 2,085,910 SCHEDULE 4 2005-2006 SUPPLEMENTALS SUPP # DIV POSITION # GENERAL FUND MUNICIPAL COURT 39 0210 Court Officer (1/1 start) diff from parttime office assistant 1.00 SUBTOTAL 70 71 68 1.00 CITY ADMINISTRATION 1010 Management Intern 1012 Video Camera Operator diff from pt camera operator 1012 Video Camera Operator to be pd by Yuma County 1016 Senior Office Assistant diff from parttime office assistant 1.00 1.00 1.00 1.00 SUBTOTAL 41 42 76 2 5 7 4.00 INFORMATION TECHNOLOGY SERVICES 1530 GIS Analyst (start 1/1) 1510 delete Principal Office Assistant 1530 Webmaster (start 1/1) 1.00 32 43 44 45 48 50 53 54 80 56 58 64 40,494 39,952 (33,243) 39,952 (39,820) 33,385 (16,825) 63,895 SUBTOTAL 1.00 2.00 SUBTOTAL 1.00 1.00 9,386 9,386 FINANCE 1730 Purchasing Specialist (4/1 start) COMMUNITY DEVELOPMENT 3010 Deputy City Administrator offset by unfilled Director budget 3020 Combination Building Inspector 3040 Planner Intern 3040 Principal Planner 3040 Sr Office Assistant 0.25 CAPITAL 3,163 3,163 TOTAL - 24,687 (13,041) 11,646 1,785 (1,785) - 40,494 39,952 (33,243) 42,262 (42,130) 33,385 (16,825) 63,895 1,338 1,504 2,842 11,115 9,315 20,430 39,526 (38,590) 43,179 44,115 395 395 1,785 1,785 11,566 11,566 525 (525) - 6,266 27,015 2,776 9,042 2,043 29,058 36,831 (36,831) 91,308 40,494 73,058 33,437 238,298 110,494 (110,494) 32,487 32,486 6,134 6,134 26,618 26,618 110,494 (110,494) 65,239 65,238 2,160 3,240 1,580 - - - - 8.00 43,123 88,007 30,744 33,130 (26,619) 29,357 (17,214) 180,528 6,980 - 45,283 91,247 32,324 33,130 (26,619) 29,357 (17,214) 187,508 5.00 2.00 2.00 1.00 0.60 1.00 11.60 197,871 120,994 120,496 50,991 54,806 27,161 572,319 50,183 33,942 23,946 16,536 70,906 4,850 200,363 82,600 56,700 126,976 43,100 32,000 3,300 344,676 3.00 132,900 12,744 1.00 1.00 1.00 1.00 4.25 0.75 1.00 1.00 2.75 PARKS & RECREATION 5020 Groundskeeper (10/1 start) 5020 Grounds Maintenance Specialist (8/1 start) 5020 Grounds Maint Crew Leader (10/1 start) 5050 Senior Office Assistant diff from 2 part-time senior office assistants 5065 Office Assistant diff from 1 part-time (.75) office assistant SUBTOTAL 2.00 3.00 1.00 1.00 1.00 Police Officer (2-09/01, 3-01/01 start dates) Police Officer (Motor) Police Officer (Gang detail) (start 9/1) Accident Investigator School Resource Officer (wages-85% grant/15% GF PS Communications Supervsr (1/1 start) SUBTOTAL OPERATING 36,831 (36,831) 58,027 40,494 68,239 33,437 200,198 PUBLIC WORKS 4010 Deputy City Administrator offset by unfilled Director budget 4014 Community Development Engineer 4010 Custodian diff from parttime custodian 4010 Upgrade Sr Facility Mtnce Wrkr frm Fac Mt Wrk SUBTOTAL POLICE 6012 6012 6012 6012 6013 6061 21,524 (13,041) 8,483 27,073 (38,590) 32,360 20,843 SUBTOTAL 8 78 PERSONNEL wbenefits 330,654 211,636 271,418 110,627 157,712 35,311 1,117,358 FIRE 24 7021 Firefighter for rescue vehicle 132 145,644 SCHEDULE 4 2005-2006 SUPPLEMENTALS SUPP # DIV POSITION 7021 Office Assistant diff from 2 parttime positions 30 7031 Fire Inspector 7071 Sr Office Assistant (previously unfunded) fund SOA - diff from parttime 31 7071 Upgrade Fire Trng Captain from E/M Coordinator SUBTOTAL TOTAL GENERAL FUND # 67 1.00 1.00 5.00 39.60 CITY ROAD TAX PARKS AND RECREATION 47 5021 Groundskeeper TOTAL CITY ROAD TAX 2.00 2.00 SOLID WASTE PUBLIC WORKS 78 4010 Custodian 15% diff from parttime custodian 15% 32 4010 Upgrade Sr Fac Mtnce Wrkr frm Fac Mt Wrk 15% TOTAL SOLID WASTE - PERSONNEL wbenefits 29,589 (44,787) 28,925 33,473 (12,763) 79,913 247,250 1,335,388 52,295 52,295 4,516 (2,601) 225 2,140 OPERATING CAPITAL TOTAL - - 29,589 (44,787) 71,651 33,473 (12,763) 83,601 306,408 2,046,032 10,915 3,688 27,347 256,266 31,811 31,811 454,378 2,160 2,160 - 54,455 54,455 - - 4,516 (2,601) 225 2,140 GRANTS MUNI COURT 0210 Court Clerk POLICE 58 6013 School Resource Officer (85% grant/15% GF) TOTAL GRANTS 40 HURF 10 72 79 78 32 TOTAL HURF 4033 4033 4013 4013 4010 Traffic Systems Supervisor Sr Engineering Tech - Signals Asst Traffic Engineer Real Property Agent Custodian 40% diff from parttime custodian 40% 4010 Upgrade Sr Fac Mtnce Wrkr frm Fac Mt Wrk 40% 35,818 3.40 4.40 187,441 223,259 1.00 1.00 1.00 1.00 4.00 DESERT HILLS GOLF COURSE 77 5072 Cook Upgrade from part-time TOTAL DESERT HILLS GOLF COURSE WATER FUND 12 17 19 22 23 78 1.00 1.00 1.00 4041 4041 4041 4042 4041 4010 Utility Security Patrol W/WW Senior Plant Mechanic W/WW Treatment Plant Operator Sr Office Assistant split w/4052 Utility Compliance Specialist split w/4053 Custodian 15% diff from parttime custodian 15% 32 4010 Upgrade Sr Fac Mtnce Wrkr frm Fac Mt Wrk 15% TOTAL WATER FUND 1.00 1.00 2.00 0.50 0.50 5.00 WASTEWATER FUND 20 4051 Utility Inventory Specialist 21 4051 Facilities Maintenance Worker 22 4052 Sr Office Assistant split w/4042 23 4053 Utility Compliance Specialist split w/4041 35 4052 Upgrade Util Mtnc Worker fr Util Mtnce Tech 78 4010 Custodian 15% diff from parttime custodian 15% 32 4010 Upgrade Sr Fac Mtnce Wrkr frm Fac Mt Wrk 15% TOTAL WASTEWATER FUND 1.00 1.00 0.50 0.50 - 3.00 133 35,818 - - 187,441 223,259 63,581 55,487 70,763 57,803 12,042 (6,937) 600 253,340 4,439 4,439 4,439 3,825 17,142 28,810 28,810 28,810 26,285 112,715 96,830 88,736 104,012 87,913 12,042 (6,937) 600 383,197 25,098 (24,823) 275 - - 25,098 (24,823) 275 26,423 48,523 66,993 16,565 20,094 4,516 (2,601) 225 180,738 1,060 6,218 5,240 2,428 990 15,936 24,785 23,000 988 10,000 58,773 27,483 79,526 95,233 19,980 31,084 4,516 (2,601) 225 255,446 40,694 35,220 16,565 20,094 1,724 4,516 (2,601) 225 116,436 565 1,165 2,428 2,273 6,431 988 3,700 4,688 41,259 36,385 19,980 26,067 1,724 4,516 (2,601) 225 127,554 SCHEDULE 4 2005-2006 SUPPLEMENTALS SUPP # DIV POSITION # EQUIPMENT MAINTENANCE FUND 33 4012 Mechanic Assistant diff from parttime Mechanic Assistant 66 4012 Upgr Flt Svc Crew Ldr frm Sr Auto Eq Mech 78 4010 Custodian 15% diff from parttime custodian 15% 32 4010 Upgrade Sr Fac Mtnce Wrkr frm Fac Mt Wrk 15% TOTAL EQUIPMENT MTNCE. FUND PERSONNEL wbenefits 1.00 1.00 TOTAL ALL FUNDS 60 25,839 (16,553) 4,516 (2,601) 225 11,426 2,175,296 OPERATING CAPITAL TOTAL 752 - 752 - 298,686 630,553 26,591 (16,553) 4,516 (2,601) 225 12,178 3,104,535 TRANSFER POSITION ACROSS FUNDS GENERAL FUND 4010 Sr Office Assistant 5053 Rec Program Supervisor (fund 25% in Gen Fund) -1.0 0.25 (38,160) 12,056 (38,160) 12,056 1.0 38,160 38,160 -0.25 (12,056) (12,056) HURF 4031 Sr Office Assistant CDBG 5050 Rec Program Supervisor (fund 25% in Gen Fund) ELIMINATION OF POSITIONS GENERAL FUND INFORMATION TECHNOLOGY SERVICES 1510 Principal Office Assistant COMMUNITY DEVELOPMENT 3030 Assistant Director for Economic Development PUBLIC WORKS 4010 Assistant to the Director HUMAN RESOURCES 1950 Risk Manager PARKS & RECREATION 5010 Parks Development Manager DESERT HILLS GOLF COURSE FUND PARKS & RECREATION 5073 Pro Shop Manager RECREATION COMPLEX FUND PARKS & RECREATION 5030 Senior Office Assistant 134 SCHEDULE 5 2005-2006 AUTHORIZED STAFFING LEVEL AUTHORIZED PERSONNEL FY 03/04 Mayor and City Council FY 04/05 FY 05/06 2 2 2 Municipal Court 17 17 19 City Administrator's Office Administration * Communications Quality Initiatives Heritage Area Development City Clerk Total 5 1 3 1 3 13 4 2 3 1 3 13 5 2 5 1 4 17 City Attorney City Attorney's Office Prosecutor's Office Total 8 3 11 8 3 11 8 3 11 Information Technology Administration Management Information Services Total 5 18 23 5 19 24 5 20 25 2 7.4 13 11.6 8 42 2 6 11 11 8 38 2 6 12 11 8 39 10 4 14 10 4 14 10 3 13 Department of Community Development Administration Building Safety Redevelopment & Neighborhood Services Grants Community Planning Total 6 17 5.95 7.05 15.35 51.35 6 17 5.65 8.35 12 49 3.25 18 3.95 9.05 18 52.25 Public Works Department Administration Lot Cleaning Fleet Services Engineering Services Development Engineering Fleet Parts Solid Waste Uncontained Waste Recycling Street - Maintenance Street - Street Lighting 10 0.25 12 25.15 0 0 8.52 4.4 0.08 20.48 0.32 10 0.25 15 26.1 3 3 10.62 4.4 0.08 21.38 0.12 9.75 0.25 16 28.1 4 3 10.6 4.4 0.1 22.88 0.12 Finance Department Administration Customer Services Purchasing Accounting * Facilities Maintenance Total Human Resources Department Human Resources Risk Management Total 135 SCHEDULE 5 2005-2006 AUTHORIZED STAFFING LEVEL AUTHORIZED PERSONNEL FY 03/04 Street - Traffic Signals Street - Street Sweeping Street - Traffic Signs and Stripping Street - Storm Drain Maintenance Street - Curbs, Gutters & Sidewalks Water - Administration Water - Treatment Plant Water - Transmission/Distribution Water - Customer Service Water - Laboratory Wastewater - Administration Wastewater - Treatment Wastewater - Collection Wastewater - Pretreatment Wastewater - Laboratory Total Parks and Recreation Department Administration * Parks Maintenance Retention Basins Pathways and Trails Parks Development Convention Center * Baseball Complex Downtown Mall Recreation - General Senior Adult Activities Aquatics Yuma Readiness & Community Center MLK Recreation Center-Grant funded Arts and Culture Desert Hills Golf Course-Maintenance Desert Hills Golf Course-Restaurant Desert Hills Golf Course-Pro Shop * Arroyo Dunes Golf Course-Maintenance Arroyo Dunes Golf Course-Pro Shop Total Police Department Administration Grants Patrol Investigations Quality Assurance Records and Communications Public Safety Communications Center Total 136 FY 04/05 FY 05/06 3.33 4 7.35 4.81 7 2.12 27 14 9 2.5 1.15 24 7.69 6 2.5 203.65 3.88 4 8.35 5.51 7 2.02 27 17 9 3 1.3 27 8.99 6 2 226 5.88 4 8.35 5.26 6.75 2.02 31.5 17.5 9 3 1.3 29 9.49 6.5 2 240.75 4.8 48.1 4.575 1.275 2.85 14.8 4.3 6.1 9 1 2 0 0 8.2 10.53 3.33 5.34 2.2 0.6 129 4.6 48.1 4.325 1.525 2.85 13.8 4.3 6.1 9 1 2 1 1 7.8 10.53 3.33 4.14 2.2 0.4 128 4.4 57.1 6.325 1.525 2.05 11.8 5.3 3.1 10 1 2 1 1 8.8 10.53 4.33 3.34 2.2 0.2 136 5 4.32 110.68 39 13 23 34 229 5 2 117 42 12 24 35 237 5 2 127 46 12 24 36 252 SCHEDULE 5 2005-2006 AUTHORIZED STAFFING LEVEL AUTHORIZED PERSONNEL FY 03/04 FY 04/05 FY 05/06 Fire Department Administration Professional Services Suppression Community Risk Reduction Maintenance Emergency Management Grants Total 3.75 2 88 7 2 1.75 0.5 105 2.75 4 89 7 0 2.25 0 105 3 4 93 8 0 2 0 110 CITY TOTAL 840 864 917 *Authorized Positions Given Up Information Technology Services Principal Office Assistant Human Resources Risk Manager Community Development Assistant Director for Economic Development Public Works Assistant to Director Parks and Recreation Pro Shop Manager Senior Office Assistant Parks Development Manager 137 SCHEDULE 6 Budget Resolution RESOLUTION NO. R2005-55 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUMA, ARIZONA, ADOPTING ESTIMATES OF PROPOSED EXPENDITURES BY THE CITY OF YUMA FOR THE FISCAL YEAR BEGINNING JULY 1, 2005, AND ENDING JUNE 30, 2006; AND DECLARING THAT SUCH SHALL CONSTITUTE THE ADOPTED BUDGET OF THE CITY OF YUMA FOR SUCH FISCAL YEAR WHEREAS, pursuant to the provisions of the laws of the State of Arizona and the Charter and Ordinances of the City of Yuma, the City Council is required to adopt a Budget; and, WHEREAS, the City Council has prepared and filed with the City Clerk a proposed Budget for the Fiscal Year beginning July 1, 2005, and ending June 30, 2006, and which was tentatively adopted on June 1, 2005; and, WHEREAS, due notice has been given by the City Clerk, as required by law, that the Budget for Fiscal Year 2005-2006 with supplementary schedules and details is on file and open to inspection by anyone interested; and, WHEREAS, it appears that the sums to be raised by primary taxation, as specified therein, do not in the aggregate amount exceed that amount as computed in Section 42-17051, Arizona Revised Statutes; and, WHEREAS, the total of amounts proposed for expenditure in the Fiscal Year from July 1, 2005, to June 30, 2006, do not exceed the expenditure limitation established for the City of Yuma; and, WHEREAS, a hearing has been held on this Budget for Fiscal Year 2005-2006, as required by law; and, WHEREAS, the Yuma City Charter requires, at Article IX, Section 1, that the City Council annually review all current Boards and Commissions and determine whether such are necessary; and, WHEREAS, the Yuma City Charter provides for the creation of deputyships by resolution and there is a need for a second Deputy City Administrator. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yuma as follows: That the City Council has finally determined the estimates of expenditures SECTION 1: which will be required of the City of Yuma for the Fiscal Year beginning July 1, 2005 and ending June 30, 2006. SECTION 2: That the Purposes of Expenditure and the amount finally determined upon for each purpose as set forth in Exhibits A through E attached hereto constitutes the official and finally adopted Budget of the City and the Main Street Mall and Offstreet Parking Maintenance District No. 1 for the 2005-2006 Fiscal Year as subject to the State Budget Law. 138 SCHEDULE 6 Budget Resolution SECTION 3: That money from any fund may be used for any of the purposes set forth in SECTION 2, except money specifically restricted by State Law or City Charter, Ordinance or Resolutions. That all current City Boards and Commissions are necessary for the public SECTION 4: health, safety and welfare of the City and should be continued. SECTION 5: That the City Council hereby recognizes and approves the creation of a second Deputy City Administrator position. Passed and adopted this 6th day of July 2005. APPROVED: Lawrence K. Nelson Mayor ATTESTED: Brigitta M. Kuiper City Clerk APPROVED AS TO FORM Steven W. Moore City Attorney 139 SCHEDULE 7 SECTION A. 2005 LEVY LIMIT WORKSHEET COUNTY OF: YUMA TAX AUTHORITY: CITY OF YUMA Construction 2004 MAXIMUM LEVY LIMIT A.1 2004 MAXIMUM ALLOWABLE PRIMARY TAX LEVY LIMIT 6,185,810 A.2 LINE A.1 MULTIPLIED BY 1.02 EQUALS 6,309,526 SECTION B. 2005 NET ASSESSED VALUE OF ALL PROPERTY SUBJECT TO TAXATION IN 2004 B.1 CENTRALLY ASSESSED B.2 LOCALLY ASSESSED REAL B.3A LOCALLY ASSESSED MOBILE B.3B LOCALLY ASSESSED PERSONAL PROPERTY B.4 TOTAL OF B.1 THROUGH B.3 EQUALS B.5 B.4 DIVIDED BY 100 EQUALS 30,901,440 29,565,765 271,285,763 5,226,882 13,984,300 320,062,710 3,200,627 2005 NET ASSESSED VALUES SECTION C. C.1 CENTRALLY ASSESSED 31,068,174 C.2 LOCALLY ASSESSED REAL C.3A LOCALLY ASSESSED MOBILE (PR YR) C.3B LOCALLY ASSESSED PERSONAL PROP (PR YR) C.4 TOTAL OF C.1 THROUGH C.3 EQUALS C.5 C.4 DIVIDED BY 100 EQUALS 298,821,336 5,250,933 15,823,707 350,964,150 3,509,642 2005 LEVY LIMIT CALCULATION SECTION D. D.1 ENTER LINE A.2 6,309,526 D.2 ENTER LINE B.5 3,200,627 D.3 DIVIDE D.1 BY D.2 AND ENTER RESULT D.4 ENTER LINE C.5 3,509,642 D.5 MULTIPLY D.4 BY D.3 AND ENTER RESULT LINE D.5 EQUALS 2005 ---- MAXIMUM ALLOWABLE LEVY LIMIT 6,918,699 D.6 ENTER EXCESS PROPERTY TAXES COLLECTIBLE PURSUANT TO ARS 42-17051, SECTION B - ENTER AMOUNT IN EXCESS OF EXPENDITURE LIMITATION PURSUANT TO ARS 42-17051, SECTION C - D.7 D.8 LINE D.5 MINUS LINE D.6 AND LINE D.7 EQUALS 2005 ALLOWABLE LEVY TAX RATE SET BY COUNCIL 2005 TAX LEVY 140 1.9713 6,918,699 1.8693 6,560,574 Glossary Actual vs. Budgeted: Difference between the amount projected (budgeted) in revenues or expenditures at the beginning of the fiscal year and the actual receipts or expenses which are incurred by the end of the fiscal year. are intended to cover their costs through user fees. The City has four enterprise funds: Arroyo Dunes Golf Course, Desert Hills Golf Course, Water, and Wastewater. Estimate: The most recent estimate of current year revenue and expenditures. Assessed Value/Valuation: Value of real and personal property determined by the County Assessor and Arizona Department of Revenue upon which property taxation is based. Expenditure: Current operating expenses. Fiscal Year (FY): The period designated by the City for the beginning and ending of financial transactions. The fiscal year for the City of Yuma begins July 1 and ends June 30. Full-time Equivalent Position (FTE): A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, an employee may be split 50% between two divisions, thus .5 in one division and .5 in the other. Bonds: Debt instruments that require repayment of a specified principal amount on a certain date (maturity date), and interest at a stated rate or according to a formula for determining the interest rate. Bond Rating: An evaluation of a bond issuer’s credit quality and perceived ability to pay the principal and interest on time and in full. Budget: A plan of financial operation for a specific time period. The budget contains the estimated expenditures needed to continue the City’s operations for the year and the anticipated revenues to finance them. Fund: A fiscal and accounting entity with a selfbalancing set of accounts recording cash and other financial resources. Fund Balance: A balance or carry over that occurs when actual revenues exceed budgeted revenues and/or when actual expenditures are less than budgeted expenditures. The beginning fund balance is the residual funds brought forward from the previous fiscal year. Budgetary guidelines: Recommendations on budgeting issued by the National Advisory Council on State and Local Budgeting (NACSLB). The NACSLB’s budgetary guidelines are chiefly of interest to accountants because of the emphasis they place on performance measurement in the context of the budgetary process. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of financial accounting and reporting that govern the form and content of basic financial statements. Capital Improvement Program (CIP): A plan for capital expenditures needed to maintain and expand the public infrastructure. It projects these infrastructure needs for five years and is updated annually to reflect the latest priorities. The first year of the CIP is adopted with the City’s operating budget. Grant: A contribution by a government unit or funding source to aid in the support of a specified function. Infrastructure: Facilities that support the continuance and growth of a community. Examples include roads, water lines, and sewers. Capital Outlay: Items that cost more than $5000 and have a useful life of more than two years. Modified accrual basis of accounting: Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. CIP: See Capital Improvement Program. Contingency: An appropriation of funds to cover unforeseen events that may occur during the fiscal year, such as natural emergencies, shortfalls in revenue and similar events. Debt Service: Principal and interest payments on outstanding bonds. Operating Budget: Day-to-day costs of delivering city services and estimates of revenues to be collected that comprise the City’s financial affairs for a fiscal year. Enterprise Funds: Funds that are accounted for in a manner similar to a private business. Enterprise funds 141 Operating Expenses: The cost of personnel, materials and equipment required for a department to function. Special Revenue Fund: A fund used to account for receipts from revenue sources that have been earmarked for specific activities. For example, Highway User Revenue funds must be used for street maintenance. Operating Revenue: Funds received as income to pay for ongoing operations. For example, taxes, user fees, interest earnings, and grants. State-Shared Revenue: Includes the City’s portion of the state sales tax revenues, state income tax receipts, and Motor Vehicle In-Lieu taxes. Personal Services: Expenditures for salaries and fringe benefits for employees. Supplemental: A request to add a position to the authorized staffing list and all associated costs with that position. Property Tax: A tax based on the assessed value of property, both real property (land and buildings) and personal property (equipment). The total property tax levied by a municipality. Arizona’s municipal property tax system is divided into a primary and secondary rate. Tax Levy: The total amount of the general property taxes collected for purposes specified in the Tax Levy Ordinance. Primary Tax: Property tax levied for government operating budgets. Arizona statutes limit the primary property tax levy amount. Tax Rate: The amount of tax levied for each $100 of assessed valuation. Reappropriation (Rebudget): The inclusion of a balance from the prior year’s budget as part of the budget of the subsequent fiscal year. Reappropriation is common for encumbrances outstanding at the end of a fiscal year that a government intends to honor in the subsequent fiscal year. Transfer: Movement of resources from one fund into another fund in which the resources are expended. For example, an interfund transfer would include the transfer of operating resources from the General Fund to the Capital Projects Fund, where long-term capital expenditures are recorded. Other examples include a transfer from the General Fund to the Solid Waste Fund, as user charges in Solid Waste are not sufficient to cover the cost of services and general revenues must be used (subsidy). Reserved fund balance: The portion of a governmental fund’s net assets that is not available for appropriation. Revenue: Financial resources received from taxes, user charges and other levels of government. Undesignated Fund Balance: Funds remaining from prior year that are available for appropriation and expenditure in the current year. Secondary Tax: Property tax used to pay general obligation debt of the government. Arizona statute limits the overall amount of general obligation debt but, unlike primary property tax, does not limit on the tax itself, as the secondary tax is based on voter-approved debt issuance. User Charges: The payment of a fee in direct receipt of a public service by the party who benefits from the service. 142