TABLE OF CONTENTS VOLUME I City of Tucson Vision and Values Statement ....................................................................... City of Tucson Organization Chart Fiscal Year 2002........................................................... City of Tucson Officials and Directors ................................................................................. Operating and Capital Budget Calendar for Fiscal Year 2002 ............................................. How to Use This Budget ....................................................................................................... Distinguished Budget Presentation Award ........................................................................... i ii iii iv vi viii SECTION A CITY MANAGER'S MESSAGE City Manager’s Message, City of Tucson 2002 Adopted Budget ........................................ City Manager’s Message, City of Tucson 2002 Recommended Budget .............................. A-1 A-9 SECTION B POLICY INITIATIVES A Results-Oriented Organization and a Livable Tucson ..................................................... Livable Tucson Goals ........................................................................................................... B-1 B-3 SECTION C LEGAL AUTHORIZATION Legal Requirements Legal Requirements Imposed by the State .................................................................... Legal Requirements Imposed by the City Charter ........................................................ The City’s Budget Process ............................................................................................ Statement Required by Arizona Revised Statutes 42-17102 ................................................ City of Tucson Property Tax Summary ................................................................................ City of Tucson Residential Property Owner Tax Valuation Fiscal Year 2001 Property Taxes ................................................................................. Budget Adoption Resolution No. 18947............................................................................... C-1 C-3 C-4 C-6 C-7 C-8 C-9 TABLE OF CONTENTS SECTION D COMMUNITY STATISTICAL PROFILE Area and Population Growth Charts ..................................................................................... Number of City Employees Per 1,000 Population Chart ...................................................... Selected Economic Indicators – Tucson Metro Area............................................................ Community Profile................................................................................................................ Benchmarking Project ........................................................................................................... Benchmark Metropolitan Cities and Population 2000.......................................................... Economic Benchmarks.......................................................................................................... Demographic Benchmarks .................................................................................................... D-1 D-2 D-3 D-4 D-9 D-10 D-11 D-16 SECTION E SUMMARY INFORMATION Components of the Total Financial Plan............................................................................... Revenue Sources and Pie Chart ............................................................................................ Appropriations Summary and Pie Chart ............................................................................... Revenues and Appropriations Summary............................................................................... Revenues and Expenditures Comparisons ............................................................................ Five-Year Comparison of General Purpose Revenues and Total Revenues......................... Summary of Expenditures by Department ............................................................................ Summary by Character of Expenditures ............................................................................... Revenue Detail - All Funds Summary .................................................................................. General Fund......................................................................................................................... Special Revenue Funds ......................................................................................................... Enterprise Funds ................................................................................................................... Debt Service Funds ............................................................................................................... Capital Projects Funds .......................................................................................................... Revenue Descriptions............................................................................................................ Impact of Capital Projects on the Operating Budget ............................................................ Ten-Year/Adopted Comparison - Total City Staffing ......................................................... Ten-Year/Adopted Comparison - Total City Staffing with Fiscal Year 2002 Adopted ....... Full-Time Equivalent Positions Permanent and Non-Permanent ......................................... Full-Time Equivalent Positions General Recurring Funds and Other Funds ....................... Classified Annual Salary Scales ........................................................................................... Classified Monthly Salary Scales ......................................................................................... City of Tucson Summary of Employee Benefits .................................................................. Source of Funds by Organization.......................................................................................... Fund Balance Analysis.......................................................................................................... Fund Statements .................................................................................................................... E-1 E-2 E-3 E-4 E-5 E-6 E-7 E-8 E-9 E-11 E-18 E-24 E-26 E-27 E-28 E-39 E-41 E-43 E-45 E-47 E-49 E-50 E-57 E-58 E-98 E-100 TABLE OF CONTENTS SECTION F CAPITAL BUDGET SUMMARY Capital Budget Summary ...................................................................................................... Table I - Five-Year Capital Improvement Program Summary by Department ..................... Table II - Five-Year Capital Improvement Program Summary by Funding Source ............. Table III - Five-Year Capital Improvement Program Summary of Operating Cost Impact on Recurring Revenues ............................................................................. Table IV -Five-Year Capital Improvement Program Summary of Estimated Inflationary Impact ........................................................................................................ Five-Year Capital Improvement Program by Department .................................................... F-1 F-5 F-7 F-10 F-12 F-13 SECTION G GLOSSARY Glossary of Terms ................................................................................................................. Summary of Significant Accounting Practices ..................................................................... Investment Policy.................................................................................................................. Acronyms .............................................................................................................................. G-1 G-8 G-10 G-11 SECTION H INDEX Index ............................................................................................................................... H-1 City of Tucson Organization Chart Fiscal Year 2002 Mayor and Council City Manager City Clerk City Attorney Deputy City Manager Assistant City Manager Assistant City Manager City Manager Support Services Neighborhood Services Environment and Development Strategic Initiatives Budget and Research Procurement City Court Police Development Services Tucson Water Tucson Convention Center Annexation*** Finance Community Relations Community Services CNS** Planning Environmental Management Economic Development Strategic Planning Human Resources Equal Opportunity Office Fire Independent Police Auditor Solid Waste Management Historic Preservation Intergovernmental Relations Rio Nuevo Project Information Technology Grants Office Library Public Defender Transportation Zoning Examiner Tucson-Mexico Project Operations Agenda Parks and Recreation* * Includes Tucson City Golf ** Citizen and Neighborhood Services *** Previously part of Special Projects in the Office of the City Manager ii CITY OF TUCSON OFFICIALS AND DIRECTORS OFFICIALS ENVIRONMENT AND DEVELOPMENT City Manager, James Keene Development Services, Paul Swift Deputy City Manager, Mike Letcher Environmental Management, Karen Masbruch Assistant City Manager, Liz R. Miller Historic Preservation, Marty McCune Assistant City Manager, Benny J. Young Planning, William D.Vasko City Attorney, Michael House Solid Waste Management, Eliseo Garza Transportation, Vacant City Clerk, Kathleen S. Detrick Tucson Water, David Modeer SUPPORT SERVICES Zoning Examiner, Peter Gavin Agenda, Joan Stauch STRATEGIC INITIATIVES Budget and Research, Ned Zolman Annexation, Alice Western Community Relations, Judith Brown Economic Development, Kendall Bert Equal Opportunity Office, Sylvia Campoy Intergovernmental Relations, C. Mary Okoye Finance, Kay L. Gray Rio Nuevo Project, John Jones Grants Office, Vacant Strategic Planning, Chris Kaselemis Human Resources, Jack Redavid Tucson Convention Center, Hymie Gonzales Information Technology, Todd Sander Tucson-México Project, Augustine Garcia Operations, Ronald L. Meyerson Organizational Development, Julie Edmonds-Mares Procurement, Wayne A. Casper NEIGHBORHOOD SERVICES Citizen and Neighborhood Services, Maximiliano Torres City Court, Vacant Community Services, Karen Thoreson Fire, Dan Newburn Independent Police Auditor, Liana Perez Library, Agnes M. Griffen Parks and Recreation, Dan Felix Police, Richard Miranda Public Defender, Charles Davies iii OPERATING AND CAPITAL BUDGET CALENDAR iv FOR FISCAL YEAR 2002 Sequence of events in the budget-setting process for Fiscal Year 2002. July 16, 2000 Staff begins five-year budget forecast. October 2, 2000 Complete update and distribution of Budget Instruction Manual. October 19, 2000 City Manager budget kick-off meeting with departments. November 17, 2000 Five-year capital improvement program requests submitted by departments to Budget and Research. November 24, 2000 Operating budget requests submitted by departments to Budget and Research. December 14-21, 2000 City Manager’s preliminary capital budget review with Deputy or Assistant City Managers, department directors and staff, and Budget and Research. December 26, 2000 Begin preparation and printing of capital improvement program document. January 2-February 6, 2001 City Manager's preliminary operating budget review sessions with Deputy or Assistant City Managers, department directors and staff, and Budget and Research. January 2-28, 2001 Complete preparation and printing of capital improvement program document. February 5, 2001 Begin preparation and printing of recommended budget document. February 5, 2001 Submission of the City Manager's Proposed Five-Year Capital Improvement Program to Mayor and Council. February 12 and 26, 2001 Capital improvement program study sessions with Mayor and Council. February 26, 2001 Citizens Bond Project Oversight Committee Report, study session with Mayor and Council. March 5, 2001 Mayor and Council approve five-year capital improvement program. April 6, 2001 Complete preparation and printing of recommended budget document. April 9, 2001 Submission of the City Manager's Fiscal Year 2002 Recommended Budget to Mayor and Council. April 23, 2001 Public Hearing on Fiscal Year 2002 Recommended Budget. iv OPERATING AND CAPITAL BUDGET CALENDAR v FOR FISCAL YEAR 2002 May 7, 2001 Mayor and Council study session for non-departmental programs (including Payments to Other Governments, Outside Agencies, General Expense, Retiree Medical Insurance, Debt Service, and Contingency Fund), Elected and Official (Mayor and Council, City Manager, and City Clerk), and Organizational Support (Budget and Research, Finance, Procurement, Human Resources, and Operations Departments) program categories. May 14, 2001 Mayor and Council study session for non-departmental programs (including Outside Agencies: Greater Tucson Economic Council, Industry Cluster’s Business Development Support), Elected and Official (City Attorney, City Court, Office of the Public Defender), Organizational Support (Information Technology), Public Safety (Police and Fire Departments) Community Development (Planning, Development Services, and Community Services Departments) and Public Enterprises (Tucson Water Department) program categories. May 21, 2001 Mayor and Council study session for Human Services (Tucson Convention Center, Library, Parks and Recreation, and Tucson City Golf Departments), and Public Enterprises (Solid Waste Management and Transportation Departments) program categories. June 4, 2001 Mayor and Council discussion of revenue and expenditure adjustments to balance the Fiscal Year 2002 budget. June 11, 2001 Mayor and Council wrap-up study session. June 18, 2001 Fiscal Year 2002 tentative budget adoption. June 18, 2001 Truth in Taxation Hearing on primary property tax levy for Fiscal Year 2002. June 22, 2001 Public hearing on Fiscal Year 2002 tentative budget. June 25, 2001 Special Mayor and Council meeting for purpose of final budget adoption. July 2, 2001 Adoption of Fiscal Year 2002 Property Tax Levies. v HOW TO USE THIS BUDGET City Manager overviews the key policy issues and programs for the fiscal year. The City Manager’s message is divided into the following sections: • City’s Current Financial Condition • Moving Towards Long-term Financial Health • Fiscal Year 2002 Recommended Budget • Conclusion This document guide outlines the City of Tucson’s Fiscal Year 2002 Adopted Budget which is contained in three volumes, an appendix, and an Executive Summary. Copies of the budget are available at all branches of the Tucson-Pima Public Library in the Tucson area, the University of Arizona main library, Pima Community College branch libraries, the City Clerk’s Office, and the Department of Budget and Research. Information may be obtained by calling the Department of Budget and Research at (520) 791-4551 or e-mailing the department at budget&research@ci.tucson.az.us. Livable Tucson Initiatives - This section includes a description of the city’s 17 Livable Tucson Goals which have emerged from community discussions. Presenting the budget in these volumes allows users to select the level of information that meets their needs. Volume I, the Adopted Budget Summary, provides summary level information. Volume II, the Operating Budget Detail, and Volume IIa, the Appendix to the Operating Budget Detail, provide detailed information on staffing and city services. Volume III, the Approved Five-Year Capital Improvement Program, provides detailed information on capital projects. Legal Authorization - The legal provisions to meet both state and local requirements are presented for the reader. The process for budget adoption, the setting of the property tax, a property tax summary, public hearings, and a summary of department expenditures are supplied. Copies of the budget adoption resolution are also included. Community Statistical Profile - This section of the summary provides the reader with demographic information on Tucson and benchmark information that compares Tucson to comparable cities in the region. Following are descriptions of the contents in each volume and the Executive Summary. Volume I Summary Information - Schedules contained in these sections provide summary level information on the consolidated (operating and capital) city budget. Expenditures and revenue information, descriptions of revenue sources, capital budget impacts on operations, staffing histories, pay scales, and other funding information are summarized here. This section is particularly helpful if the reader is interested in an overview of the city budget. City Manager’s Message - The City Manager uses two messages to provide a complete record of the recommendation and adoption of the budget. The message dated July 1, 2001 summarizes the changes that were made to the City Manager’s recommended budget during the budget review and adoption process by the Mayor and Council. It also includes an update of the five-year projections of expenditures and revenues and a discussion of future budget issues. Capital Budget Summary - This section provides a summary of the Approved Five-Year Capital Improvement Program. In the message dated April 9, 2001, the City Manager transmits the recommended budget to the Mayor and Council. In this message, the Glossary - The glossary defines terms and acronyms used in the budget. vi Index - The index provides an alphabetical listing of the contents of the budget. that were made to the proposed capital budget. The message dated February 5, 2001 provides a description of the capital program and its impact on the community, including: • Summary of Expenditures and Funding • Department Program Highlights • Impact of the CIP on the Operating Budget • Issues and Outlook for Future Capital Budgets • Conclusion Volume II The Adopted Budget Operating Detail provides the detail for department budgets organized by major departmental groups. Each department section includes mission statements, an overview of the department, department highlights, Livable Tucson Goals, department financial and personnel resources, funding summaries, a listing of significant changes that compare the Fiscal Year 2001 Adopted to the Fiscal Year 2002 Adopted Budget, and key measures of performance. Department Programs - In this section of the Approved Capital Improvement Program each department’s capital budget is presented. Within each department a program statement describes the highlights of the capital program. There are project and funding summaries by major program area. The reader can find the individual project detail in this section. Each project is described and funding sources, project costs, and other project information (such as start and end dates, wards) are presented. Volume IIa Appendix A: Position Resources by Classification - Appendix A presents, by department and division, the position resources for the Fiscal Year 2002 Adopted Budget, as well as the Fiscal Year 2001 Adopted and Estimated budgets, and the Fiscal Year 2000 actual expenditures. This section includes the detail by position and pay range for authorizations of both permanent and nonpermanent classifications. Executive Summary The Executive Summary serves as an overview to the adopted budget. The summary includes brief descriptions of the Livable Tucson Goals and budget policies, community statistical data, an overview of the adopted budget in expenditures and revenues, operating budget summaries for each department, and a capital budget summary. It is recommended that those with a general interest in budget matters use the Executive Summary as a reference guide. Appendix B: Financial Summary - Appendix B displays, by department and division, each organization’s financial summary and character of expenditures (personal services, services, commodities, etc.). The information reflects the financial resources for the Fiscal Year 2002 Adopted Budget, as well as the Fiscal Year 2001 Adopted and Estimated budgets, and the Fiscal Year 2000 actual expenditures. Volume III The Approved Five-Year Capital Improvement Program contains the capital program. This volume has two major sections: the City Manager’s Message and the Department Programs organized by major departmental groups. City Manager’s Message - As in Volume I, two messages are used. The City Manager's message dated July 1, 2001 sets out the changes vii DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented an Award for Distinguished Budget Presentation to the City of Tucson for its Annual Budget for the Fiscal Year beginning July 1, 2000 through June 30, 2001. 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 communication device. The 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. viii July 1, 2001 Honorable Mayor and Council Members of the City of Tucson City Hall 255 West Alameda Tucson, Arizona 85701 Re: City of Tucson Fiscal Year 2002 Adopted Budget Dear Mayor Walkup and Council Members: After reviewing the recommended budget and holding public hearings, the Mayor and Council adopted the final budget for Fiscal Year 2002 on June 25, 2001 and set property tax levies on July 2, 2001. The final budget of $903,921,930 was balanced without implementing new taxes or fees. As noted in the chart below, the adopted budget expenditure categories have been revised to reflect the realignment of city departments into six service areas: Elected and Official, Neighborhood Services, Environment and Development, Strategic Initiatives, Support Services, and Non-Departmental. Fiscal Year 2002 Adopted Budget Appropriations by Service Area Fiscal Year 2002 Adopted Budget Appropriations by Funding Source $903,921,930 Neighborhood Services 40% Elected and Official 2% Non-Departmental 8% $903,921,930 Grants 18% Environment and Development 43% City Sales Tax 18% State-Shared Taxes 17% City Property Taxes 3% Charges for Services 5% Prior Year Funds 6% Strategic Initiatives 1% Support Services 6% Other 7%* *Each less than 2% A-1 Utilities 14% City Bonds 12% City Property Taxes: The city’s primary property tax will remain the same: $0.1406 per $100 of assessed valuation. The secondary rate, which repays general obligation bonds, will decrease slightly. The secondary property tax rate remained roughly the same even though the city sold $26.7 million in new general obligation bonds in June 2001. This was possible because of the city’s good bond ratings, favorable payment structuring, and the increase in total assessed valuation within the city. The city’s combined property tax rate is decreasing for Fiscal Year 2002. City of Tucson Property Tax Rate Comparisons (per $100 of assessed valuation) Actual Estimated FY 2001 FY 2002 Change Primary $ 0.1406 $ 0.1406 $ -0Secondary 0.9864 0.9797 (0.0067) Combined $ 1.1270 $ 1.1203 $ (0.0067) Taken together, the primary and secondary property tax rates of $1.12 mean a homeowner with a house assessed at $100,000 will pay only $112 in city property taxes during Fiscal Year 2002. COMPARISON OF FISCAL YEAR 2001 AND FISCAL YEAR 2002 The adopted budget for Fiscal Year 2002 is $95 million more than the Fiscal Year 2001 budget. However, $52 million of the increase is due to the capital budget, which reflects the city’s ramping up to implement the voter-approved 2000 bond program. The total operating budget thus increased by $43 million or 5%. With an annual inflation rate of 3% and a population growth rate of 2% per year, a 5% annual change in budget growth is needed just to maintain the status quo. A growth rate of more than 5% is necessary to improve or expand services. The General Purpose Funds Budget increase of 3% is even less than is needed to maintain the service level demands that we face. Inflation and employee salary and benefit adjustments alone would have resulted in a larger increase, except that program cuts were made to balance the budget. The General Purpose Funds Budget increased by only 3%. With inflation at 3% and a population growth rate of 2%, General Purpose Funds Budget increase is not sufficient to sustain service levels. All Funds Budget ($ millions) Appropriations: Fiscal Year 2002 Fiscal Year 2001 Budget Increase Operating Capital Total Budget $ 666.7 623.2 $ 237.2 185.3 $ 903.9 808.5 $ 43.5 $ 51.9 $ 95.4 12% $ 2.0 49.9 $ 27.3 68.1 3% 9% $ 51.9 $ 95.4 12% Funding for the Budget Increase: General Purpose Funds $ 25.3 Restricted Funds 18.2 Budget Increase $ 43.5 A-2 % Increase General Purpose Funds Budget Increase: The Fiscal Year 2002 General Purpose Funds Budget increase of $27.3 million has three components: Increases Included in the Recommended Budget = $22.3 million General Purpose Fund Budget increase of $22.3 million from the Fiscal Year 2001 to the Fiscal Year 2002 recommended budget included added salary and benefit costs, a net increase for Sun Tran and Van Tran operations, election expenditures, the One & One Plus program of refuse and recyclables collection, and additional funding for neighborhood improvements. Mayor and Council Expenditure Adjustments = -$4.5 million During budget discussions the Mayor and Council approved expenditure adjustments that netted to a $4.5 million reduction: $6.9 million in deferred expenditures, offset by $2.4 million in added costs. The deferred expenditures include foregoing the replacement of equipment and fleet vehicles, across-theboard reductions, delaying implementation of the One & One Plus program, and rescheduling of capital projects. The added costs cover mid-year changes to the compensation plan, replacing a lost transit grant with General Purpose Funds, the addition of three new School Resource Officers, and other changes to increase the Library’s book budget, the KIDCO program, and funding for outside agencies. Carryforward Additions = $9.5 million The last component of the increase is for carryforward from the Fiscal Year 2001 budget added to the Fiscal Year 2002 budget for purchases and projects that could not be completed during Fiscal Year 2001. Revenue from prior year budgets is brought forward to cover these expenditures. Choices Made to Balance the General Purpose Funds Budget: The Fiscal Year 2002 budget is balanced, but only precariously. A number of budget balancing adjustments had to be made when the Mayor and Council did not endorse new The one-time funding source and deferred expenditure choices made in Fiscal Year 2002 will not support a revenue sources that had been included sustainable fiscal future. in the city manager’s recommended budget. Use of one-time funding sources: No contribution to the strategic reserve Use of deferred maintenance reserve $ 3.1 million 3.0 million $ 6.1 million Deferred expenditures: Deferred equipment and fleet replacement Deferred across-the-board budget reductions Delayed One & One Plus program Rescheduling of capital building projects Total $ 3.0 million 1.6 million 1.4 million 0.9 million $ 6.9 million $ 13.0 million A-3 Rather than cover recurring expenditures with recurring revenues, Mayor and Council directed that one-time funding sources of $6.1 million and deferred expenditures of $6.9 million be used to balance the budget. These choices will make future budgets more difficult to balance. FUTURE BUDGETS Difficult decisions were required by the Mayor and Council to balance the Fiscal Year 2002 budget. Without new revenue sources, reserves were used and expenditure cuts or deferrals had to be made. As council members recognized, these choices were short-term solutions. Using one-time solutions to balance annual budgets leaves the city, over time, unable to continue providing current service levels and comply with mandates. For future budgets, staff and the Mayor and Council need to begin focusing on strategic, long-term solutions to funding the city’s programs and service needs. Five-Year Projection: General Purpose Funds While the adopted budget for Fiscal Year 2002 is balanced, it did not solve many of the unfavorable revenue and expenditure trends that will drive the city towards future General Purpose Funds Budget deficits. Our most recent analysis indicates that we could face a General Purpose Funds Budget deficit of $45.2 million in Fiscal Year 2003, growing to $53 million by Fiscal Year 2007. The projected deficit in General Purpose Funds for Fiscal Year 2003 has increased to $45.2 million. Revenue and Expenditure Projections for General Purpose Funds Comparison to the Original Projections from the Recommended Budget ($ millions) $500.0 Original Revenues $475.0 $450.0 Original Expenditures Revised Revenues Revised Expenditures $425.0 $400.0 $375.0 $350.0 FY 2002 Original Revised FY 2003 FY 2002 $ -0$ -0- FY 2004 FY 2005 FY 2006 Projected Deficit in General Purpose Funds FY 2003 FY 2004 FY 2005 FY 2006 $ (14.6) $ (30.7) $ (41.3) $ (34.2) $ (54.3) $ (62.1) $ (53.0) $ (45.2) A-4 FY 2007 FY 2007 $ (35.5) $ (53.0) Comparison of the Revised to the Original Fiscal Year 2003 Projection: The current projected deficit for Fiscal Year 2003 increased significantly over the original projection presented in the recommended budget: from $14.6 million to $45.2 million. The difference of $30.6 million is due to a $20.4 million drop in revenues and a $10.2 million increase in expenditures. The difference in the two projections reflects the impact of choices made to balance the Fiscal Year 2002 budget: use of one-time revenue sources and the deferral of expenditures. As a result, recurring expenditures are projected to grow at a much faster rate than recurring revenues. Revenue Growth Lags Behind Expenditure Growth: Given an assumption of no new recurring revenue sources, the Fiscal Year 2003 revenue projection has an overall increase of $10.9 million. However, the projection also assumes a $7.3 million reservation for the Strategic Reserve. The net effect is a projected revenue increase of only $3.6 million for Fiscal Year 2003. By contrast, the projected expenditures for Fiscal Year 2003 reflect an overall Projected increase of $48.8 million. ($ millions) FY 2002* FY 2003 Increase Close to $8 million of the Recurring Revenues $ 362.5 $ 373.4 $ 10.9 increase is driven by Reservation for Strategic Reserve -0(7.3) (7.3) mandated improvements at Net Recurring Revenues $ 362.5 $ 366.1 $ 3.6 landfills, operating budget impacts of the voterRecurring Expenditures $ 362.5 $ 411.3 $ 48.8 approved bond program, and picking up the cost of Deficit $ -0$ (45.2) grant-funded police officers *FY 2002 excludes $23.9 million of one-time funding brought forward from FY 2001. as federal grants expire. The restoration of expenditures deferred in Fiscal Year 2002 adds $11.4 million: $6.9 million to restore Mayor and Council-directed expenditure deferrals and $4.5 million to restore expenditure deferrals that had already been included in the recommended budget. The expenditure projections assume that all recurring expenditures will be covered by recurring revenues. That assumption adds $11.7 million, including the $6.1 million of one-time funding sources noted on page A-3. Finally, the cost of maintaining services at existing levels, allowing for population growth and inflation, raises expenditure needs by $17.7 million. Future deficits are projected, because growth in recurring revenues is less than the growth in recurring expenditures. Unmet Needs Not Included in the Projected Expenditures: Projected expenditures (reflected in the graph on page A-4) assume current service levels plus factors for inflation and population growth. They do not include any unmet needs that have built up from prior year deferrals of expenditures or new programs needed to meet service demands. The impact of these unmet needs on projected expenditures can be seen in the chart on the following page. A-5 General Purpose Funds Projected Expenditures vs. Service Goals Adopted Fiscal Year 2002 through Projected Fiscal Year 2007 ($ millions) 650.0 Service Goals 550.0 Expenditures 450.0 350.0 FY 2002 FY 2003 FY 2004 FY 2005 Adopted* FY 2002 FY 2006 FY 2007 Projected FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 Service Goals 362.5 519.6 564.3 594.9 594.3 612.0 Expenditures 362.5 411.3 434.4 456.5 463.5 480.9 - 108.3 129.9 138.4 130.8 131.1 Difference The $108 million in Fiscal Year 2003 includes $60 million for the transportation infrastructure backlog of maintenance and construction, $24 million to restore prior year cuts and expenditure deferrals, and $24 million for new programs to meet service goals. The cost of meeting service goals increases in subsequent years due to new police and fire facilities and added funding for public transit. These are preliminary estimates that will be refined during the strategic planning process I am proposing. * FY 2002 excludes $23.9 million of one-time funding brought forward from FY 2001. Strategic Planning As with any projection of revenues and expenditures, assumptions had to be made. The five-year analyses presented are not meant to predict the future, but to give us a starting point for discussing our financial future. If we begin early in the budget cycle to define our needs and policies, I believe we can be in a better position to make the necessary choices that our financial condition places upon us. Engaging in a formal, strategic planning process–before we start crunching numbers–will allow us to step back and take a long-term perspective on where we’re going and how we want to get there. I cannot emphasize enough the importance of our beginning in earnest this fall. No one should underestimate the very thin margin with which we are trying to “run” this city. Our budget choices need to shift from one-time solutions to major strategic issues. As the Mayor and Council are aware, one-time adjustments and falling back on reserves will not sustain us. Biennial Budget: To broaden our focus and make thinking strategically our organizational perspective, I am recommending that we implement a biennial budget for Fiscal Years 2003 and 2004. With a biennial budget we will only be doing full budget preparation and review once every two years–a savings in money and time. We can make productive use of the “off year” to conduct program evaluations of key city services, with the aim of streamlining processes and reducing costs. While the transition to a biennial budget will require significant effort by staff and the Mayor and Council, I believe we can expect a good return on that investment. A-6 CONCLUSION During the Fiscal Year 2002 budget process, staff, Mayor and Council, and the public wrestled with the basic and perpetual challenge of local government: how to meet community needs with limited resources. The next few years will be much more difficult. I look forward to working through the strategic planning process with the Mayor and Council, staff, and the public as we begin early to prepare for the Fiscal Year 2003 budget. For reference, the letter from the recommended budget is included in the adopted budget document. That letter provides a general discussion of favorable and unfavorable economic trends and outlines initiatives we can take to put Tucson on the road to long-term financial health. Respectfully submitted, James Keene City Manager JK:Ned Zolman, Director Department of Budget and Research A-7 A-8 CITY MANAGER’S MESSAGE RECOMMENDED FISCAL YEAR 2002 BUDGET April 9, 2001 Honorable Mayor and Council Members of the City of Tucson City Hall 255 West Alameda Tucson, Arizona 85701 Re: City of Tucson Fiscal Year 2002 Recommended Budget Dear Mayor Walkup and Council Members: In accordance with the requirements of state law and the Tucson City Charter, I am submitting a financially balanced Fiscal Year 2002 Recommended Budget for your review and approval. The recommended consolidated budget–operating and capital budgets for all funds–for Fiscal Year 2002 totals $894.5 million, an increase of 11% or $86 million more than the adopted budget for Fiscal Year 2001. The consolidated budget includes a recommended General Recurring Funds Budget of $381.4 million, an increase of 6% or $22.3 million more than the adopted General Recurring Funds Budget for Fiscal Year 2001. The number of city employees totals 5,918 or 15 fewer positions than in the adopted budget for Fiscal Year 2001. While the recommended budget complies with the legal mandate for projected expenditures to equal estimated revenues, it is not “balanced” in the larger sense of meeting all community needs and significantly improving the health of the city. In this year’s budget message, I hope to clarify that distinction by not focusing solely on the Fiscal Year 2002 budget, but by widening our perspective to the long-term financial health of the city. It may seem incongruous to suggest in still relatively good economic times that the City of Tucson needs to be concerned about its financial future. But the city has made certain choices over the past decade–use of the general fund for services that could be covered through user charges, dependence on revenues A-9 subject to fluctuations of economic cycles, and deferral of infrastructure investments to help balance the budget–that leaves its long-term financial health vulnerable to future economic downturns and inflationary cost increases. In fact, over the past few years, the city’s budget grew in an attempt to catch up with significant service deferrals made in the late 1980s and early 1990s. The recommended budget for Fiscal Year 2002 is a product of those choices. The city’s Executive Team has had to make difficult choices to close a $39 million gap between departments’ requested expenditures for providing status-quo service and estimated revenues for the coming year. To close that gap and present you with a balanced budget, we have looked to both sides of the budget equation: expenditure requests were reduced and new fees and taxes are recommended. To provide a logical framework for looking at the recommended budget, this message is organized into three sections: 1) City‘s Current Financial Condition Before jumping to specifics on the budget, this section contains background on the current conditions that are driving the proposed revenue increases and expenditure reductions. It provides a broad overview of the city’s economic forecast and looks at trends and issues that affect our ability, now and in the future, to provide quality services. 2) Moving Towards Long-Term Financial Health This section includes discussion of strategic initiatives that have been taken and that I recommend be pursued so that future budgets will be balanced both financially and in the larger sense of providing value to the community. 3) Fiscal Year 2002 Recommended Budget Summaries and highlights of the recommended budget for Fiscal Year 2002 are presented in this section, including a discussion of the expenditures and revenues as compared to the adopted budget for Fiscal Year 2001. A-10 1) CITY’S CURRENT FINANCIAL CONDITION A city in good financial condition can maintain existing services, weather economic downturns, and respond to growth and change. Some of the factors that determine our financial condition are not within the city’s direct influence, such as national and regional economies or legal limitations on spending. But, others are within our control–some of the choices we make on revenue sources and expenditure priorities. The healthy regional economy of the past few years has benefited the City of Tucson. The average unemployment rate for 2000 (2.8%) was among the lowest recorded in the last 30 years. This low unemployment rate is partly the result of Pima County leading the nation in job growth in 2000 with the creation of 20,000 jobs. Economic Outlook Tucson Metro Area economic forecast is for the rate of growth to slow, but remain strong. % change in: Personal income Employment Population Retail sales (less food) 1999 8.0 4.4 2.7 9.2 2000 8.9 5.7 2.4 8.5 2001 6.4 3.2 2.2 4.8 2002 5.8 2.6 1.9 4.8 2003 5.4 1.8 1.8 4.9 Source: Eller College of Business and Public Administration, University of Arizona A growing economy translates into increased city government revenue from sales taxes, business licenses, building permits, and property taxes. Increases in these revenues assist the city in sustaining general services. Favorable Trends Job growth will continue. T u c s o n M e tro A re a W a g e a n d S a la ry E m p lo y m e n t (0 0 0 s ) 400 350 300 1999 Predicting economic trends is not without its hazards, but the forecast for Tucson from the University of Arizona’s Eller College of Business and Public Administration is for the pace of growth to slow, but still remain strong. 2000 2001 2002 2003 Low Unemployment and Job Growth: Tucson’s December 2000 unemployment rate of 2.6% was below both the state (3.7%) and national (4.0%) rates. Continued low unemployment and increasing job growth is good news for individuals, the community, and city government. Employed citizens are able to improve their own standard of living, as well as contribute to the community’s quality of life through their taxes. Source: Eller College of Business and Public Administration, University of Arizona A-11 Projections for city sales tax receipts are good. C ity S ales T ax R ev enu e* ($ m illio ns) Increasing City Sales Tax Revenues: The city currently applies a 2% tax on 14 separate business activities, excluding the sale of food purchased for home consumption. The city’s sales tax is one of our most important funding sources for general purposes. $175 Reflecting the economic forecast for increasing retail sales, receipts from city sales tax (business privilege tax) $125 are expected to increase. The estimated receipt of 1999 2000 2001 2002 2003 $158 million for Fiscal Year 2001 is an increase of 7% C urrent $ C onstant 1996 $ over the previous year’s actual receipts of $147 million. * As currently imposed For Fiscal Year 2002, $164.5 million is projected: a 4% increase over the estimated amount for Fiscal Year 2001, given the city sales tax as currently imposed. $150 Rising Property Values: Assessed property value is a measure of the taxable value of property in the city. Even after adjusting for inflation, the primary assessed valuation within the city has increased 22% since 1997. City property values have risen. Assessed Primary Valuation ($ billions) $2.2 $1.8 $1.4 $1.0 1997 1998 Current $ 1999 2000 2001 Constant 1996 $ Source: Pima County Assessor’s Office Increasing property values signal to investors an ability to repay debt from the secondary property tax levy, which improves the investment quality of our bonds. Our bonding capacity also increases, because the state ties the amount of general obligation bonds the city can issue to assessed valuation. Increasing property values also indicate a potential for additional revenue for the city from the primary property tax. The city currently receives less than 1% of its annual revenue from the primary property tax levy. While the state sets the upper limit on the primary property tax levy, the city has consistently been far below the allowable levy. The proposed primary property tax levy for this recommended budget is $2.9 million; the allowable levy is $7.8 million. A-12 Of course, not all trends are favorable. Factors outside the city’s control, such as greater population growth in the rest of the state, and factors inside the city’s control, such as reliance on economically-sensitive revenue sources, combine to make us less financially flexible than we should be. Unfavorable Trends Shrinking Share of State Revenues Allocated Based on Population: Much of the city’s revenue comes from state-shared revenue allocations that are tied to our proportionate share of the state’s population: state income tax, state sales tax, state auto lieu tax, state gasoline tax, and lottery proceeds. Tucson’s proportion of state’s population is declining . . . 1990 3,665,339 405,371 11.1% Arizona Tucson % Tucson 2000 5,130,632 486,699 9.5% Source: U.S. Census 1990 and 2000 . . . resulting in slow growth in stateshared revenues for general purposes . . . Tucson's State-Shared Income Tax, Auto Lieu, and Sales Tax ($ millions) $125 $100 $75 1999 2000 2001 Current $ 2002 2003 Constant 1996 $ . . . and no growth in state-shared revenues for streets. Tucson's State-Shared HURF Receipts ($ millions) $50 $40 $30 1999 2000 Current $ 2001 2002 2003 Constant 1996 $ Tucson’s population has grown in the last decade, increasing by 20%. The problem for the city’s budget is that the rest of Arizona grew faster: Phoenix 34%, Mesa 38%, Glendale 48%, Scottsdale 56%, Chandler 97%. Our piece of the state-shared revenue pie has therefore shrunk. We have estimated a reduction of up to $9 million from what might have been expected before the 2000 census. To provide the same level of services for our increasing population, the city must now find other funding sources. Funding for General Purposes: The shared revenues allocated from the state’s sales tax, income tax, and auto lieu tax are used by the city for general purposes, such as police and fire protection, parks and library services, and refuse collection and disposal. After adjusting for the effects of inflation, there has been little growth in this funding source. Although service demands have increased, the means to fund them have not. Funding for Streets: As required by law, the city uses its state-shared gasoline taxes (HURF: Highway User Revenue Fund) for street-related services and projects. This revenue pays for day-to-day operating expenses, payas-you-go capital projects, and repayment of debt on bondfunded capital projects. Our declining share of the state’s population–compounded by the fact that the gasoline tax is a flat 18¢ and not indexed to inflation–has resulted in declining revenues from this funding source. As a result, we must forego needed new projects and services to concentrate on payments for existing bond projects. A-13 Elastic revenues fund a significant portion of the budget. Elastic Revenues General Recurring Funds Budget 30% 20% 10% 0% 1998 1999 2000 2001 2002 Revenue growth is not keeping pace with population growth. Recurring Revenues per Capita (excluding utilities) $1,000 Overreliance on Elastic Revenues: Elastic revenues–city sales tax, hotel and motel taxes, business licenses, and building permits–are highly responsive to economic conditions. An overreliance on elastic revenues makes funding of programs and services vulnerable during economic downturns. Approximately 30% of the city’s General Recurring Funds Budget comes from elastic revenues, a proportion that has remained fairly constant. We have not taken advantage of good economic times to diversify our revenue base in preparation for the future. Decreasing Recurring Revenues per Capita: Recurring revenues are collections that the city expects to receive on an on-going, annual basis. They include virtually all revenue sources, including state-shared revenues, city sales taxes, licenses and permits, fees for services, property taxes, and fines. $900 Adjusted for inflation, non-utility recurring revenues are expected to decrease. Much of that decline is due to the $700 2000 2001 2002 2003 2004 shrinking share of state-shared revenues previously Current $ Constant 1996 $ discussed. Declining revenues per capita may be a warning sign of the city’s inability to provide existing services as our population grows. In a city our size, we can also generally expect diseconomies of scale to play a big role. In other words, our demand for service increases disproportionately to our population growth. $800 Employee compensation has been growing faster than the rate of inflation. City Employee Compensation ($ millions) $300 $250 $200 1997 1998 1999 Current $ 2000 2001 2002 Constant 1996 $ Rising Costs of Employee Compensation: As a serviceoriented organization, city staff is one of our most important assets, and periodic compensation adjustments are needed to recruit and retain the highest quality employees. Employee compensation is a major driver of the city’s expenditures. Approximately 45% of the operating budget (59% of the General Recurring Funds Budget) goes to cover employee compensation–wages, payroll taxes, and benefits. These costs have risen faster than the costs of inflation, due to across-the-board adjustments, merit increases, and rising costs for health care premiums. A-14 The General Fund bill for new police officers hired with federal grants is coming due. $8 Cost of Universal COPS Grant Hirings ($ millions) $6 $4 $2 $0 2000 2001 2002 Federal Grants Backlog of Infrastructure Investments 2003 2004 2005 General Fund Paying the General Fund Bill for New Police Officers: To increase the number of police officers, the city took advantage of two Universal COPs grants offered by the federal government. The grants provided for 50 additional positions in Fiscal Year 2000 and another 54 positions in Fiscal Year 2001. Under the terms of the grants, federal support is phased out over four years. While the cost to the General Fund for the 104 positions was only $1.5 million in Fiscal Year 2001, it grows to $6.2 million by Fiscal Year 2005. While the City of Tucson is financially secure enough on an annual basis to pay short-term bills and meet long-term debt obligations, we have not sufficiently invested in maintaining or expanding our fixed assets–most significantly for roads, sidewalks, and street lighting, and to a lesser extent for libraries, recreational facilities, administrative offices, and police and fire stations. Each year the Mayor and Council are presented with a five-year capital program that contains a significant amount of unfunded projects. This backlog of improvements isn’t static. If not addressed, it only grows each year and impacts on our ability to address community goals in a meaningful way. Regional transportation needs exceed existing funding sources. PAG’s 2001-2025 Regional Transportation Plan: Maintenance of existing system New capacity for travel demand Maintenance of new capacity Non-capacity improvements & maintenance Total needs through 2025 $ 3.8 billion 5.1 billion 1.2 billion 0.6 billion $ 10.7 billion Transportation System Demands: Population and economic growth has placed increased demands upon our regional transportation system. The Pima Association of Government’s (PAG) recent twentyfive year Regional Transportation Plan identified $10.7 billion in regional transportation system needs. However, there is only an estimated $6.6 billion available from existing funding sources. As a major player in the regional transportation system, the city’s needs also exceed our current ability Regional funding deficit $ 4.1 billion to pay for sustaining and improving transportation infrastructure. We have relied primarily on state-shared gasoline taxes for street maintenance and capital projects, a revenue source that hasn’t been sufficient to meet our needs and is now declining. Existing sources of revenue $ 6.6 billion A-15 Just to meet minimum standards for the city’s existing transportation infrastructure, we should be investing $520 million. Residential streets Arterial and collector streets Residential street lighting Arterial and collector street lighting Sidewalks $ 60 million 30 million 85 million 145 million 200 million $ 520 million Existing sources of revenue $ 32 million Minimum standard deficit $ 488 million We are only able to fund about 40% of the annual maintenance needs for existing infrastructure. Annual maintenance of streets, alleyways, and drainageways $ 17 million Fiscal Year 2002 budget $ 7 million Annual maintenance deficit $ 10 million Just to meet minimum standards for streets, streetlights, and sidewalks, we should be investing $520 million. However, we have only been able to identify $32 million for the next five years: $12 million in 2000 bonds, $12 million in federal funds, $5 million in HURF (state-shared Highway User Revenue Fund) receipts, and $4 million from special assessments. To keep our system adequately maintained, we should be spending almost $17 million per year. However, for Fiscal Year 2002 the city can only afford to fund about 40% or $7 million of these needs. Deferring 60% of our annual maintenance needs will only exacerbate the $520 million deficit we face to bring our transportation infrastructure up to minimum standards. Remediation and Closure of Landfills: The city has some responsibility for twentythree landfills: one operating landfill and twenty-two landfills no longer accepting waste disposal. Ensuring that past waste disposal does not pollute our air and water puts increasing demands on the city’s limited fiscal resources from General Recurring Funds and general obligation bonds. Given limited funds, the city has funded the only most urgent landfill needs and continued to backlog the rest. Even with the recent bond program, there are approximately $23 million in identified landfill remediation and closure costs that are unfunded. Deferred Building Maintenance: Another area in which the city is accumulating a backlog of infrastructure improvements is building maintenance. During the process of balancing the annual budget, routine building care often gets deferred. At the beginning of Fiscal Year 2001, the cost for this deferred maintenance was estimated at $27 million. An inevitable result of deferred facility maintenance is an increase in future costs. When roof maintenance is deferred, the underlying building structure suffers damage and it then has to be repaired as well. Money that could have been invested in additional facilities or service to the public has to be diverted to address building problems that could have been avoided. For this budget, the Department of Operations identified $11 million of building components that were up for replacement in Fiscal Year 2002: electrical system upgrades, re-roofings, heating and cooling system replacements. However, only $1 million of that request could be funded, bringing the backlog to $38 million A-16 ($27 million + $10 million + $1 million inflation adjustment for additional delays). While the most urgent needs have been funded for Fiscal Year 2002, we are falling farther behind on our backlog, increasing the city’s risk of facility shutdowns and the potential for unsafe conditions for employees and citizens. Lack of Office Space for City Employees: In June 1999, the Mayor and Council reviewed a report that indicated a need for 257,000 square feet of office space by 2010 for core city functions currently located downtown. A public hearing was subsequently held on plans for a new city hall tower adjacent to the existing City Hall. Following the public hearing, the Mayor and Council gave direction to pursue leased space, rather than construct a new city hall tower. Office Space Leases New Leases: Westerner Building Pioneer Building Tucson House Annex Existing Leases: City/County Public Works Tucson Museum of Art Acquisitions and Improvements Westerner Building improvements Pioneer Building improvements 800 E. 12th Street acquisition & improvements 149 N. Stone acquisition & improvements (pending) Annual Costs $ 398,150 412,250 32,000 840,000 38,000 $ 1,720,400 One-time Costs $ 200,000 200,000 1,200,000 600,000 $ 2,200,000 To meet immediate downtown office space needs, the city leased space in three downtown buildings. To address storage and election-related needs of the City Clerk’s Office, the city acquired a building at 800 East 12th Street. That facility is also providing temporary space for transit-related functions in the Department of Transportation that were displaced by the closing of the city hall annex and expansion of the Development Services Center. With a new facility to be acquired at 149 North Stone, using Federal Transit Administration funds, space allocation for core city functions will be at 177,000 square feet out of the total identified need of 257,000 square feet by 2010. That leaves a space deficit of 80,000 square feet that needs to be met over the next nine years. Functions located in City Hall continue to operate in cramped quarters. Unfortunately, reconstruction of offices within City Hall is complicated by the presence of asbestos, which requires the building to be vacant during certain construction phases. This translates into weekend and night work that extends project schedules and adds to project costs. Full remediation of City Hall as part of a major remodeling of the structure was estimated in the space report to cost $10 million. No funding for a major remodeling of City Hall, and only minimal funding for smaller office-by-office remodelings, has been identified. A-17 Five-Year Projection: General Recurring Funds Although the recommended Fiscal Year 2002 budget has been balanced, many of the trends discussed in the preceding pages are driving us towards future General Recurring Funds deficits: $14.6 million in Fiscal Year 2003, growing to $35.5 million in Fiscal Year 2007. General Recurring Funds expenditure projections assume continuation of merits, 2% pay adjustments in each year, continued increases in the cost of medical insurance, and non-salary inflationary adjustments of 3%. Other costs include the impacts of capital projects on the operating budget, city funding of police officers added through the Universal COPS grants, and a moderate building maintenance and improvements program. Unfunded needs for landfill projects and environmental remediation were added, but no other unmet needs were included. Strong financial management coupled with governing body review and direction on potential new and enhanced revenue sources will be elements of discussion on this subject in the coming year. General Recurring Funds Projected Expenditures vs. Revenues Recommended Fiscal Year 2002 through Projected Fiscal Year 2007 ($ millions) 500.0 475.0 Expenditures 450.0 471.1 454.4 448.4 426.9 425.0 401.1 435.6 420.2 400.0 407.1 375.0 386.5 372.3 Revenues 396.2 350.0 FY 2002 FY 2003 Recommended FY 2002* FY 2004 FY 2003 FY 2005 FY 2004 FY 2006 Projected FY 2005 FY 2007 FY 2006 FY 2007 Revenues $ 372.3 $ 386.5 $ 396.2 $ 407.1 $ 420.2 $ 435.6 Expenditures $ 372.3 $ 401.1 $ 426.9 $ 448.4 $ 454.4 $ 471.1 Difference $ - $ (14.6) $ (30.7) $ (41.3) $ (34.2) $ (35.5) * Does not include Brought Forward or TEAM Funds A-18 State-Set Spending Limitation Tucson, like all cities in Arizona, is subject to an expenditure limitation imposed by the state constitution (Article IX, Section 20). Not all revenues and expenditures are subject to this limit. Excluded are items such as bond proceeds and related debt service, interest earnings, and federal funds. For expenditures that are subject to the limitation, Mayor and Council cannot exceed the limitation regardless of how much revenue may be available. Annually, the state’s Economic Estimates Commission is responsible for determining each local jurisdiction’s expenditure limitation, making adjustments to reflect population growth and increases in the cost of living. Cities are allowed to override the expenditure limitation by specific amounts if approved by at least two-thirds of its governing board and a majority of qualified electors in a regularly scheduled election. In November 1987, the voters of Tucson passed an expenditure override of $46.9 million. The city has used that additional budget capacity for public safety, recreation programs, and transportation services. With this expenditure override, the city has been able to stay well under the state-set spending limit. However, that cushion is being eroded by many of the trends previously discussed. For Fiscal Year 2002, we will exceed the state’s official limitation, but if pending legislation is approved we will be in compliance with the adjusted limitation. Assuming the pending legislation also provides a temporary adjustment for Fiscal Year 2003, we can meet the requirement if no large, unanticipated expenditure increases are experienced. However, just a 2% increase in our projections would put us over the limit. And, the diminishing size of the cushion between expenditures and the limit reduces the city’s ability to implement new programs even if revenues become available. The state legislature may put the question of spending limits before the voters. If sufficient relief is not made available by that initiative, we may have to ask city voters in November 2003 for another expenditure override. The cushion between city expenditures and the state-set spending limit is eroding. ($ millions) State Expenditure Limitation: Official Limitation Adjusted Limitation* City Expenditures Subject to Limitation Amount Below/(Above): Official Limitation Adjusted Limitation* Adopted FY 2000 Adopted FY 2001 Recomm’d FY 2002 Projected FY 2003 $ 460.4 n/a $ 451.4 $ 481.0 $ 478.1 $ 494.4 $ 495.5 $ 512.3 $ 447.5 $ 454.4 $ 479.1 $ 501.6 $ 12.9 n/a $ (3.0) $ 26.6 $ (1.0) $ 15.3 $ (6.1) $ 10.7 *Due to problems with the state’s method of calculation, a temporary adjustment of the limitation for all cities was authorized for Fiscal Year 2001. Legislation is pending for temporary adjustments in Fiscal Years 2002 and 2003. A-19 2) MOVING TOWARDS LONG-TERM FINANCIAL HEALTH The warning signs from unfavorable trends may be pushed aside temporarily, but they remain issues for the city. If we don’t begin to address them, we will be dealing with the consequences in future budget discussions, with even greater difficulty. Taking a reality-based, strategic approach to city revenues and expenditures will yield longterm financial rewards. Existing Strategic Initiatives The city has made some positive steps in recent years to take a long-range view of its needs and to plan for future expenditures. These initiatives have already improved budget stability and sustainability. Equipment Replacement Plans: The city has three programs dedicated to the scheduled replacement of equipment: fleet replacement plan, fire apparatus replacement plan, and the personal computer replacement plan. Each of these plans contributes to the more efficient delivery of service. • The fleet replacement plan was initiated in 1996 and became fully funded in 2000. Approximately $8 million is set aside annually from General Recurring Funds and the Highway User Revenue Fund (HURF) for the replacement of vehicles that have exceeded their useful life. • The fire apparatus replacement plan was established in 1999 for the replacement of the Fire Department’s specialized equipment. Fiscal Year 2002 will be the final year of a three-year phasing, with $0.9 million set aside from the General Fund. • The personal computer replacement plan, which has a four-year replacement cycle, was initiated in Fiscal Year 1998. In this budget, Fiscal Year 2002, $0.8 million has been included from the General Fund to continue the plan. E-government Initiatives: Through a series of strategic e-government initiatives, Tucson’s citizens are beginning to benefit from the application of electronic technology to city services. The use of electronic technology offers benefits in the form of reduced costs through more efficient use of personnel and improved quality by making access to services and data easier and more comprehensive. Investment in technology and Web-based services is a critical ingredient in the city’s strategy to keep costs down and improve service over time. In the past year, e-government initiatives have included online access to business site analysis tools and building permit inspection reports, electronic transfer of payments to vendors, and increasing availability of application forms through the city’s Web site. The ability to submit building plans electronically is under development. For Fiscal Year 2002, the recommended budget includes $275,000 for expanding electronic payment capabilities and improved management of constituent services. City departments, with the assistance of the Information Technology Department, will A-20 continue to review their services looking for more opportunities to benefit from the application of electronic technology. Unbudgeted Strategic Reserve: Since 1990, when the city’s unbudgeted reserve had dropped to $260,000, the Mayor and Council have been committed to setting aside a more appropriate reserve. In September 2000, the Mayor and Council voted to annually increase the current unbudgeted strategic reserve ($17 million) until it reaches 7.5% of general recurring expenditures in Fiscal Year 2006 ($26 million). This increase is comparable to other regional cities and will ensure that the city is less vulnerable to unexpected interruptions in revenue flow and unforeseen expenditure needs. New Strategic Initiatives In balancing the recommended budget, the Executive Team has tried to keep in focus a larger view of a balanced budget. We have concentrated not just on the financial conditions that drive this budget, but on a longer perspective that will allow for improved quality of service to the community in future years. To that end, I am supporting several strategic initiatives–some which require an investment in new funding, others simply an investment in our time and energy. Community Planning: To work strategically, we first have to know where we’re going and why. As the city’s primary policy document for envisioning the future, the General Plan provides the foundation for those basic questions. By addressing the relationships between the use of land, transportation, environmental quality, compatible development, and costs, the General Plan helps determine how our city looks and functions. Since its original adoption, the General Plan has been amended to keep it current, with the most recent amendments approved by the Mayor and Council in 1998. In response to citizen concerns with growth and urban sprawl, the state’s Growing Smarter Acts have required that cities and counties add new elements to their plans: Environmental Planning, Cost of Development, Growth Area, Open Space, and Water Resources. Once these new elements are added, cities must take the amended General Plan to their voters for ratification. Much of Tucson’s current General Plan is already consistent with the Growing Smarter legislation. The most substantial changes will result from the new Growth Area Element and the Cost of Development Element. These two elements will benefit the city by enhancing planning for public improvements, such as roads and other facilities, and by providing guidance on how to ensure that new development pays its fair share for those improvements. I have included $200,000 in the Fiscal Year 2002 recommended budget to support work on these General Plan amendments and the mandated election, and another $50,000 for our collaboration with Pima County on the Sonoran Desert Conservation A-21 Plan. An additional $100,000 has been added for neighborhood planning activities in response to Mayor and Council decisions relating to Rio Nuevo and other initiatives. These efforts are important in planning for Tucson’s future and keeping the city a livable community with a financially sustainable government. Following the election, I anticipate the need for further, comprehensive review of the General Plan. The next few years may include a strong focus on visioning, further General Plan changes, and review of the land use code. Building Organizational Capacity: Organizations depend heavily on the capacity of their employees. The efficient and effective delivery of public services is no different; it relies upon the competence, inventiveness, and productivity of city staff. To make it possible for our employees to do their best work, I will be retaining, and moving to expand where possible, budgetary commitments for equipment and training. Not all actions to improve organizational capacity will require the additional expenditure of money. In Tucson, we are fortunate to have access to the expertise at local colleges and businesses, and I will be promoting collaborations with them and other governmental entities. In that spirit, the city has accepted Raytheon’s invitation to participate in its organizational assessment training. Employees are taught to assess their operations and, as a final class project, do an assessment on an outside organization. The city has agreed to have Raytheon employees assess segments of our operations as one of numerous examples of capacity expansion. Results-Oriented Organization: The Livable Tucson program and our current performance measurement were starting points for making the city more accountable to citizens. To build upon that foundation and better equip the organization to effectively carry out the community’s priorities, I am realigning departments and offices into four service areas: Neighborhood Services, Environment and Development, Strategic Initiatives, and Support Services. A revised organizational chart showing the departments included in each of the four areas is presented on page i. This realignment of functions is intended to facilitate departments and offices working in partnership to achieve city goals. The change will also allow the organization to introduce a more meaningful performance measurement system, one that connects across departments and measures results at all levels. Systematic Approach to Human Service Funding: We currently have multiple funding sources for human services, each with their own allocation process and A-22 degree of program evaluation and accountability. This approach makes it difficult to ensure that our human service dollars (approximately $30 million) are allocated to yield the greatest benefit. Because we have not consistently established priorities before the processes begin, we tend to be reactive rather than goal oriented in our funding. In December 2000, the Mayor and Council directed staff to explore models for combining or coordinating the Community Development Block Grant (CDBG) process with other city allocation processes. A team of city employees has begun looking at processes for CDBG, unallocated youth funding, the city’s United Way contributions, and outside agency funding for areas of differences and commonality. The team’s objective is to develop a more systematic approach to the city’s funding of human services in Fiscal Year 2003, including possibilities for annual priority setting, coordinated funding allocation, and common performance indicators and contract monitoring guidelines. Building a Stronger Revenue Base: In the past several years, services have been added–Back to Basics, new cops on the streets, and recycling, to name but a few. But, revenue sources have remained static. Without new revenue sources to strengthen our income base, the city’s quality of service to the community cannot be sustained. To balance this budget with a minimum impact to services, I have included two additional revenue sources: an environmental fee connected with solid waste management services and reinstatement of the city sales tax on residential rental transactions. New Environmental Fee for Solid Waste Management Services: The city only charges user fees for commercial landfill disposal and commercial refuse collection. The Department of Solid Waste Management continues to be funded primarily from General Fund contributions ($20.6 million in Fiscal Year 2001 for operating expenses and payment of non-bonded debt), because residential customers are not paying a user fee. Also, as mentioned earlier, this level of funding is significantly below our solid waste obligations. Reliance on the General Fund means that solid waste management services must compete with other high priority services, such as public safety. This approach is a failure. We are not able to meet the policy goals of the Mayor and Council for a significant level of waste stream diversion and for the responsible management of waste disposal. To position ourselves to meet those policy goals, I have included in this recommended budget an environmental fee for solid waste management services to residential customers. The $6 per month fee, to begin in January 2002, would provide funding for better environmental management of our landfills, programs to increase waste stream diversion and recycling, and reserves for future landfill development and landfill closure and post-closure care. While no one welcomes the idea of paying new fees, this environmental fee is a fair means of meeting policy goals and paying A-23 for services rendered. At $6 per month, the fee still represents only 1/3 of the cost of solid waste management services to residents. Reinstatement of the Sales Tax on Residential Rental Transactions: In February the Mayor and Council gave approval to the pilot project for a Slum Abatement and Blight Enforcement Response (SABER) program. The pilot project, modeled after a successful 10-year campaign by Phoenix, aims for a consolidated approach to enforcing the city’s new slumlord ordinance. To provide funding for a full implementation of SABER and other programs to strengthen neighborhoods, without impacting current services, will require additional revenue. When Tucson instituted a sales tax in 1958, one of the activities subject to the tax was rental of real property, both residential and commercial. In 1979, the Mayor and Council exempted residential rental units from the city’s 2% sales tax. At that time, the property tax assessment ratio was higher on a rental residence than on an owneroccupied residence. Since 1979, the original inequity in assessment ratios has been corrected–both rental and owner-occupied residences now pay the same ratio. Reinstating the city sales tax on residential rental property would bring us into line with other Arizona cities, which impose a sales tax on residential rental income. The revenue proposal I am advancing applies to taxing the rental income of landlords with three or more residential rental units at the 2% city sales tax rate. The proposal includes a lifeline exemption on income received from units renting below $300 per month so that low income tenants would be protected. The revenue estimates for the recommended budget assume Mayor and Council approval of the city sales tax on residential rental income, with an effective date of October 2001. Future Revenue Considerations: Given the backlog of transportation improvements, construction of the new emergency communications system and facility, and the increasing General Fund tab for new police officers, future discussions of additional revenue sources will be needed. The Mayor and Council have previously reviewed options for taking to the voters an increase to the city sales tax for street, transit, and public safety purposes. Present conditions suggest that further review of these options be considered in the near future. Health Care Summit: The City of Tucson is impacted in two ways from soaring health care costs. First, the cost of securing good health coverage for employees has been increasing significantly. For Fiscal Year 2002, health care providers submitted large premium increases, as high as a 26% increase. Secondly, calls for paramedic service have increased dramatically. Presumably, citizens are calling 9-1-1 for primary care, impacting our ability to effectively provide emergency response. Problems arising from the high cost of health care are not limited to our budget. Pima County has also received proposed premium increases from its health care providers. A recent article in USA TODAY reported that the 2nd largest purchaser of health care in the nation, California Public Employees’ Retirement System, could face A-24 premium increases of 15% to 18%. Around town, public and private organizations are facing double digit cost increases. The situation has become serious enough that the Mayor and Council may want to endorse a health care summit. As has been suggested by various people, a health care summit, with representatives from businesses, local government, HMOs, hospitals, and doctors could help to collectively find ways to reduce costs and improve access to care. If attempts to address this problem have failed to produce results in the past, I think that the escalating situation, combined with our local economic slowdown, may finally force improvements and collaborations. Adopting a Biennial Budget: With our annual budget cycle, we often get trapped into a short-term, number crunching perspective. By contrast, a biennial budget provides some time to plan strategically, especially during the second “off” year. And, because departments would be allowed to carryforward first year savings, they will be freed from the traditional “use it or lose it” imperative, encouraging better cost discipline and attention to service performance and program outcomes. With a biennial budget we would only be doing full budget preparation and review once every two years, rather than each year—a savings in money and time, and an opportunity to use the “off year” to look at our plans and performance measures in greater detail. The staff and management resources saved could be A biennial budget is a strategic applied to activities that would further enhance strategic financial approach to city finances that . . . planning: program monitoring and evaluation, service delivery and . . . takes a long-term perspective policy analyses, and training. . . . links expenditures to goals . . . focuses on results The State of Arizona and two Arizona cities, Scottsdale and Tempe, currently adopt a biennial budget. I am proposing that the City of Tucson develop a biennial budget for Fiscal Years 2003 . . .facilitates more effective financial and 2004. While that will put us on a different cycle from the management state, there are no legal or practical reasons for having our budget cycles coincide. (There is a senate bill under consideration that would change the state’s biennial budget cycle to Fiscal Years 2003 and 2004.) Making the transition to a biennial budget will require significant effort by staff, city management, and the Mayor and Council, but I believe we can expect a good return on that investment–a financial plan that reflects a sustainable commitment to the community’s goals. . . . improves the efficiency of the budget process Livable Tucson and Performance Measurement: From budget balancing we need to move to more strategic planning, assessment, priority setting, and critical investment decision making. Livable Tucson provides an umbrella of community values under which we can develop organizational performance measurements to better assess whether our programs and services are effective and efficient. The next 2 years will include an intensive staff effort to develop meaningful, outcome-based performance measures. I also plan to begin to lay the groundwork for citywide program budgeting, so we can better assess the full cost and benefits of programs across departments. A-25 Class and Compensation Plan Review: The budget includes first year funding to begin implementing changes from the class and compensation study. Our plan is to develop a consistent and orderly and non-political process for valuing jobs and work and compensation in our organization. Not only is this the right thing to do, but the more consistent, predictable, and professional our employee pay system is, the more attractive we will be as an employer and the better our recruitment and retention efforts will be. Neighborhood Investment: The deteriorating quality of many of our neighborhoods (aging housing stock and street, sidewalk, and lighting conditions) puts our whole community at risk. This budget begins to refocus on planning and increased investment and code enforcement through the Back to Basics program and nearly $1 million in new funding recommended for other neighborhood programs. 3) FISCAL YEAR 2002 RECOMMENDED BUDGET The city’s recommended budget is prepared in accordance with the Tucson City Charter (Chapter XIII, Sections 3 and 4) and the Arizona State Constitution (Article XI, Section 20). As required, the budget presented is balanced–expenditures equal revenues. Financial Summary Components of the Budget: This consolidated budget document contains both operating and capital expenditures from all city funding sources. The recommended All Funds Budget for Fiscal Year 2002 totals $894,484,470 from the following components: Fiscal Year 2002 Recommended Budget Operating Capital1 Total General Recurring Funds $ 372,609,710 8,800,200 $ 381,409,910 43% 1 Restricted Funds $ 298,116,860 214,957,700 All Funds $ 670,726,570 223,757,900 $ 513,074,560 57% $ 894,484,470 75% 25% Amounts shown are for city funds only and do not include non-city funds, such as special assessments. A-26 Where does the money come from . . . Fiscal Year 2002 Recommended Budget Appropriations by Funding Source $894,484,470 City Sales Tax 19% Grants and Contributions 19% Miscellaneous Revenues 7% City Property Taxes 3% State-Shared Taxes 17% Brought Forward 4% Charges for Services 5% City Bonds 12% Utility Revenues 14% The largest local source of funding is the city sales tax, paying for 19% of budgeted expenditures. Non-local grants and state-shared taxes provide for a total of 36% of the budget. While it is beneficial to have these outside sources, we are relying heavily on sources we cannot directly control. City property taxes pay for only 3% of the budget, primarily for debt repayment from the secondary property tax. Receipts from the primary property tax (used for operating budget expenditures) are less than 1% of the budget. Where does the money go . . . Fiscal Year 2002 Recommendation Budget Appropriations by Program $894,484,470 Organizational Support 6% Public Safety 18% Community Development 10% Elected and Official 6% NonDepartmental* 10% Appropriations by Program: As would be expected, most budget expenditures–Public Safety (18%) and Public Enterprises (40%)–provide for basic municipal services: police and fire protection, refuse collection and disposal, street maintenance, public transit, and water delivery. Human Services 11% *Public Enterprises includes Solid Waste Management, Transportation, and Tucson Water. Non-Departmental includes expenditures such as debt service, contributions to outside agencies, and retiree medical insurance. Public Enterprises* 40% A-27 Fiscal Year 2002 Recommended Budget Appropriations by Expenditure Type $894,484,470 Personnel 33% Capital 25% Debt Service 9% Equipment 3% Commodities 5% Appropriations by Expenditure Type: Because we are service-oriented, the largest component of the budget by expenditure type is Personnel (salaries and benefits). While employee-related expenditures are 33% of the consolidated capital and operating budget, they account for 45% of the operating budget and 59% of the General Recurring Funds Budget. Services 19% General Recurring Funds Budget: The General Recurring Funds Budget contains the funding available for general municipal purposes, such as police and fire protection, library and recreation services, solid waste management, mass transit, city court, and organizational support. It does not include appropriations funded from revenues restricted for specific purposes, such as federal funds, utility revenues, and restricted state funds. The General Recurring Funds Budget is where most of the difficult budget decisions of balancing needs and resources are made. We began the budget process projecting a shortfall of $27 million in General Recurring Funds, which included an anticipated loss of $9 million in state-shared revenues. After receiving departments’ requested budgets, the gap between anticipated revenues and projected expenditures in General Recurring Funds grew to $39 million. Balancing the General Recurring Funds Budget required both expenditure and revenue solutions. Opening Deficit Millions $ 39 Revenue Solutions Use of fund balance Revised estimates for existing revenues Proposed new fees and taxes Total from Revenue Solutions 5 9 12 $ 26 Expenditure Solutions Reductions to department requests New program and service expenditures Total from Expenditure Solutions 18 (5) $ 13 Closing Deficit $ -0- Two interdepartmental committees–the Operating Budget Review Committee and the Revenue Enhancement Committee–met to review and make recommendations on cutting expenditures and increasing revenues. During January through March, the City Manager and the Department of Budget and Research, reviewed the committees’ recommendations and expenditure requests and revenue estimates, looking for reasonable ways to close the deficit. It became clear that looking only at expenditure reductions would eliminate key programs and compromise commitments to community goals. Accordingly, the A-28 recommended budget contains a combination of expenditure solutions ($13 million) and revenue revision and recommendations ($26 million). Of the $26 million on the revenue side, $12 million is from new revenue sources. The cuts in requested expenditures were made without dramatic impact on services by focusing on program deferrals and service cost effectiveness–looking at where the investment versus return ratio was poor. The specific impacts of the expenditure and revenue solutions on the Fiscal Year 2002 Recommended Budget compared to the Fiscal Year 2001 Adopted Budget are presented in the “Expenditure Highlights” and “Revenue Highlights” sections that follow. Restricted Funds Budget: For the first time in many years, difficult budget decisions also were made in the Restricted Funds Budget with respect to the city’s state-shared Highway User Revenue Fund (HURF) receipts. A multi-year projection of HURF receipts versus Department of Transportation’s operating and capital expenditures and debt service requirements on street and highway revenue bonds indicated that a budget deficit was looming in Fiscal Year 2003. As noted earlier in this budget message, this situation arises both from the city’s shrinking share of the state’s population and the fact that the gasoline tax is a flat 18¢ per gallon, not a percentage of the price for gasoline. To give the city more breathing room, Transportation has reduced their planned expenditures for pay-as-you-go capital projects and street maintenance by $2.7 million for Fiscal Year 2002. These expenditure solutions have pushed the projected deficit back to Fiscal Year 2004, which gives the city more time to work on revenue solutions to the projected deficit. To meet the community’s service needs, the recommended budget for Fiscal Year 2002 is $86 million more than the adopted budget for Fiscal Year 2001, an 11% increase in appropriations. Most of that increase ($63.7 million) is in the Restricted Funds budget, primarily for Appropriations for operating programs and capital projects are utilities, capital projects, and increasing by 11%. federally-funded housing Adopted Recomm’d Increase/ programs. General Recurring ($ in millions) FY 2001 FY 2002 (Decrease) % Change Fund appropriations increased by Appropriations: $22.3 million, primarily for Operating $ 623.2 $ 670.7 $ 47.5 8% Capital 185.3 223.8 38.5 21% operating budget appropriations. Expenditure Highlights Total Source of Funds: General Recurring Restricted Total $ 808.5 $ 894.5 $ 86.0 11% $ 359.1 449.4 $ 381.4 513.1 $ 22.3 63.7 6% 14% $ 808.5 $ 894.5 $ 86.0 11% A-29 All Funds Capital Budget: The $38.5 million increase in capital expenditures is largely due to three factors: increased spending as the city’s bond program ramps up, increased federal funding for street projects, and a new emergency communications system and facility. All Funds Operating Budget: The $47.5 million increase in operating expenditures is the combined result of employee compensation increases, added debt service, and program changes. These changes are noted in the sections that follow on staffing level, employee compensation increases, and major operating program changes. Staffing Level: The number of city employees in the recommended budget for Fiscal Year 2002 is a net decrease of 15.10 full-time equivalent (FTE) positions from the Fiscal Year 2001 Adopted Budget. This reduction in positions–most of The total number of city positions is decreasing, but no employees will be laid off. which are non-permanent or grantfunded positions–will be done through Recomm’d Adopted attrition and the management of FY 2002 Increase/ FY 2001 FTEs (Decrease) FTEs Budget Category vacant positions. No employee layoffs Elected and Official 491.52 512.17 20.65 are anticipated. Organizational Support Public Safety Community Development Human Services Public Enterprises Non-Departmental 739.25 1,925.00 302.50 1,245.00 1,226.50 3.00 738.25 1,930.00 303.50 1,194.75 1,233.50 5.50 (1.00) 5.00 1.00 (50.25) 7.00 2.50 Elected and Official: Staffing for the 2002 elections has added 20.5 positions to the City Clerk’s office; these positions are created for each Total 5,932.77 5,917.67 (15.10) election and eliminated the following year. The remaining increase includes 1 prosecutor for the Neighborhood Resource Team in the City Attorney’s office, 1 customer service clerk in the Public Defender’s office, and a net decrease of 1.85 administrative positions in the City Manager’s office. Organizational Support: Two building maintenance positions in the Department of Operations are being eliminated. The remaining position decrease is the net result of 2 positions transferring from Human Resources to Police, offset by the addition of 3 positions (1 risk management coordinator in Finance, 1 systems analyst in Information Technology, and 1 contract officer in Procurement). Public Safety: Staffing for the Police Department has increased by 4 positions: 1 permanent and 3 grant-funded. There are no new police officer positions in the recommended budget. The Fire Department’s staff was increased by 1 training position. Community Development: The net increase of one position in this category is the result of the following changes: loss of 2 federal grant-funded positions in Community Services, addition of 1 intern position in Planning, and addition of 2 systems analyst positions for Development Services. Human Services: Staffing for the Parks and Recreation Department decreased by a net of 43.25 positions (3.50 permanent positions and 39.75 non-permanent and grantfunded positions). Six positions were added: 4 for grounds maintenance and 2 for capital project management. The 49.25 positions eliminated are related to completion of grants (11.00), privatization of zoo concessions (9.00), and program changes in the A-30 following programs: elimination of the HICO program and the MIDCO lunch program (9.00) and staff reductions in the summer KIDCO program (5.50), the aquatics program (9.75), and fee classes (5.00). Tucson City Golf increased its staffing by 5.75 positions, primarily for management of pro shop merchandising by city staff as approved by Mayor and Council in December 2000. Staffing for the Library decreased by 12.25 positions: 10.75 positions due to the elimination of Sunday hours at the Woods, Mission, Green Valley, and Golf Links branch libraries and 1.5 miscellaneous positions. There is a net decrease of 0.5 position for the Tucson Convention Center. Public Enterprises: The increase of 7 positions is due to 2 positions added for Solid Waste Management (1 environmental inspector and 1 routing analyst), 3 positions added for Transportation (1 safety coordinator and 2 data control clerks), and 2 positions added for Tucson Water (2 systems analysts). Non-Departmental: To support the Rio Nuevo project, 2.5 positions were transferred from the City Manager’s office; all costs are covered by the Rio Nuevo Multipurpose District. Employee Compensation Increases: Employee-related expenses account for 45% of the operating budget and 59% of the General Recurring Funds Budget, making them a significant factor in annual budget increases. This recommended budget includes expenditure increases for both merit raises, salary adjustments, and the rising costs for employee group insurance benefits. Salaries: Another round of merit increases–raises based on performance–has been included at a cost of $3.6 million ($2.7 million in General Recurring Funds and $0.9 million in Restricted Funds). Additionally, $4.7 million has been included for a 2% cost-of-living increase ($3.9 million in General Recurring Funds and $0.8 million in Restricted Funds) and $1 million set aside for salary adjustments pending recommendations from the class and compensation plan. Group Insurance Benefit: The city provides employees with three types of insurance coverage: medical, dental, and life. As noted earlier, bids for medical insurance have increased by as much as 26%. For the Fiscal Year 2002 recommended budget $25.1 million has been included for these three insurance benefits, an increase of $2.7 million over the adopted budget for Fiscal Year 2001. Major Operating Program Changes – Adopted FY 2001 to Recommended FY 2002: Following is a listing of the major program changes, both increases and decreases, comparing the adopted budget for Fiscal Year 2001 to the recommended budget for Fiscal Year 2002. More detailed significant changes for each department’s budget are provided in Volume II. A-31 Elected and Official: ¾ City Clerk - $1.3 million added for charter-mandated elections for city council offices; $100,000 added to support the state-required election on the General Plan update ¾ City Manager’s Office - Youth and family services allocation reduced by $200,000 to help balance the General Recurring Funds Budget; $130,500 added for workforce development through the Southern Arizona Institute of Advanced Technology; $350,000 added for landfill monitoring ¾ City Court - $145,000 added in capacity for magistrate salary increases per the plan approved by the Mayor and Council in March 2001 Organizational Support: ¾ Finance - $120,000 added in property insurance coverage due to acquisition of a new police helicopter ¾ Information Technology - $136,500 added for personal computer replacement; $275,000 added for expansion of the e-government program ($125,000 for electronic payment capabilities and $150,000 for constituent request tracking) ¾ Operations - $262,690 added for the maintenance of equipment and parking lots Public Safety: ¾ Police - $1.9 million added for computer software and hardware; $1.8 million added for grant-funded technology projects; $651,500 added due to increased jail boarding fees paid to Pima County ¾ Fire - $358,080 added for final phase-in of the fire apparatus replacement fund; $40,000 added to study call patterns Community Development: ¾ Planning - $150,000 added for the General Plan update and support of Pima County’s Sonoran Desert Conservation Plan; $100,000 added for neighborhood planning ¾ Community Services - $15.3 million in additional federal funding for the Santa Rosa and South Park projects, and the Section 8 housing program; $225,000 added for a projected increase in the city’s Community Development Block Grant allocation; $175,000 added for a federal Youth Opportunity grant; reduction of $166,780 in the General Fund allocation to United Way agencies Human Services: ¾ Library - $435,990 added for building maintenance on existing facilities; $211,190 added for full-year funding of the Infotech Literacy program; $138,780 added to open the new Oro Valley branch; reduction of $386,000 due to elimination of Sunday hours at the Woods, Mission, Green Valley, and MillerGolf Links branch libraries; decrease of $142,940 for materials acquisition A-32 ¾ Parks and Recreation - $107,000 added for building maintenance; $98,000 added for zoo improvements needed for accreditation by the American Zoos and Aquarian Association; $174,570 added for opening of the new Freedom Center; elimination of HICO for a reduction of $162,100; reductions in MIDCO programming of $102,640; decrease in KICDO budget of $35,000 based on prior year expenditures, which is not anticipated to impact service level ¾ Tucson City Golf - $938,260 added for revisions to the business plan approved by Mayor and Council, including city management of pro shop merchandising Public Enterprises: ¾ Solid Waste Management - $904,690 added for implementation of the One and One Plus residential program that will provide once per week refuse collection, one per week recyclables collection, and periodic yard waste collection (additional program costs of $650,470 are included in Non-Departmental for lease/purchasing of containers) ¾ Transportation - $2 million added for increased cost of Sun Tran and Van Tran operations, though service reductions were still required: eliminated three Sun Tran routes, reduced frequency on three other Sun Tran routes, and reduced weekday Van Tran service by 50 hours ¾ Tucson Water - $2.6 million added for increased debt service from the 2000 bond program; $1.2 million added for power requirements for the Clearwater Renewable Resource Facility; $1.1 million increase for city administrative charges; $526,000 increase for chemical treatments required by regulatory changes Non-Departmental: ¾ General Expense - $700,000 added for neighborhood protection programs, including SABER (Slum Abatement and Blight Enforcement Response); $500,000 added for a parking allowance for city employees who work downtown ¾ Debt Service - $6.9 million added for increases to payments on financed equipment and projects ($2.9 million on loans from the state’s infrastructure bank, $1.7 million for general obligation bonds repaid with the secondary property tax, $1.4 million for non-bonded debt, and $0.9 million for street and highway revenue bonds) ¾ Outside Agencies - 10% reduction totaling $495,780 as part of citywide cuts needed to balance the budget A-33 Summary of Service Reductions: To fund employee compensation increases and cover newly required expenditures–new library, parks, and fire facilities opening, mandated elections, programs and projects approved by Mayor and Council– expenditures in some other areas had to be decreased. Some of these expenditure decreases were program deferrals, but others resulted in direct service reductions to the public. These service reductions were kept to non-mandated services provided by the Library, Parks and Recreation, and Transportation departments, and by outside agencies. Every effort was made to limit the number of affected citizens by focusing on service cost effectiveness. Service Reductions Needed to Balance the Fiscal Year 2002 Budget Program Area/Service Reduction Library ¾ Eliminated Sunday hours at four branch libraries Parks and Recreation ¾ Eliminated HICO afterschool program ¾ Comments Pima County is not willing to share in the additional costs for Sunday service. With few participants in the afterschool program, the city is not getting a good return on its investment. Eliminated HICO and MIDCO lunch programs Programs while school is in session could be school district responsibilities. Transportation/Public Transit ¾ Eliminated three Sun Tran routes Routes were selected based on analyses of performance measures (passengers per hour and per mile, cost per passenger, and cost recovery rates). ¾ Reduced frequency of three Sun Tran routes Reductions were kept to off-peak hours. ¾ Reduced Van Tran’s weekday service by 50 hours Cuts in paratransit service correspond to fixed-route (Sun Tran) service reductions. Outside Agencies and United Way Agencies ¾ Reduced funding by 10% Revenue Highlights Funding cuts correspond to those imposed on city departments. To support increased appropriations, the recommended budget for Fiscal Year 2002 reflects a revenue increase of $86 million or 11% more than the adopted budget for Fiscal Year 2001. Much of that increase ($40.5 million or 32%) comes from grants and contributions. Deducting the increase for grants and contributions from the total, the revenue increase is $45.5 million or 6% more than adopted for Fiscal Year 2001. A-34 Most of the city’s sources of funding are increasing, except for stateshared taxes; two new revenue sources are recommended. ($ millions) City Sales Tax: As Currently Imposed Residential Rental Tax Grants and Contributions State-Shared Revenues Utility Revenues City Bonds Charges for Services: As Currently Imposed Environmental Fee City Property Taxes Brought Forward Funds Miscellaneous Revenues Total Adopted FY 2001 Recomm’d FY 2002 Increase/ (Decrease) % Change $ 153.4 -0128.0 153.0 119.0 92.0 $ 164.5 7.5 168.5 151.5 125.5 106.1 $11.1 7.5 40.5 (1.5) 6.5 14.1 +7% new + 32% - 1% + 5% + 15% 40.2 -023.0 35.9 64.0 42.6 4.2 24.8 31.7 67.6 2.4 4.2 1.8 (4.2) 3.6 + 6% new + 8% - 12% + 6% $ 808.5 $ 894.5 $ 86.0 + 11% Increases are anticipated for many of the city’s revenue sources. Unfortunately, receipts from state-shared taxes have decreased, which means that local fees and taxes must shoulder a large portion of the budget. As noted earlier, two new local revenue sources have been added: an environmental fee for solid waste management services and reinstatement of the city sales tax on residential rental transactions. Revenue Changes – Adopted FY 2001 to Recommended FY 2002: Following is a listing of the major revenue changes, both increases and decreases, comparing the adopted budget for Fiscal Year 2001 to the recommended budget for Fiscal Year 2002. More detail is provided in Volume I, Section E. ¾ City Sales Tax (Business Privilege Tax): There is a 12% or $18.6 million increase in the city’s sales tax receipts from the adopted budget for Fiscal Year 2001 to the recommended budget for Fiscal Year 2002. This increase results from two factors: 7% or $11.1 million is due to projected economic growth and 5% or $7.5 million is due to revenue from the recommendation to reinstate the city sales on residential rental transactions. Comparing the Fiscal Year 2002 city sales tax receipts to the current estimates for Fiscal Year 2001, the revenue increase is only 9%: 4.3% from economic growth and 4.7% from the reinstated residential rental tax. ¾ Grants and Contributions: The city is fortunate to be on the receiving end of additional grant funds, primarily from federal agencies, that will increase revenues from grants and contributions by $40.5 million or 32% more than the adopted budget for Fiscal Year 2001. Community Services will be receiving an additional $15 million in Fiscal Year 2002 for housing programs. Transportation is able to budget an additional $18 million in federal highway funds and loans from the state’s infrastructure bank. Pima County’s bond program is providing an increase of $4 million for parks and library improvements. Grants for the Parks and Recreation and Library Departments are increasing by $2.5 million. Police and Fire Department grants have increased by $1 million. ¾ State-Shared Revenues: The State of Arizona shares several of its revenue sources with municipalities: sales tax, income tax, gasoline taxes (highway user revenues), vehicle license taxes (auto lieu taxes), and lottery proceeds. Distribution of many of these sources is based on the city’s proportionate share of the state’s A-35 population. Because we have not grown as fast as the rest of the state, our piece of the pie is shrinking. The net impact to the city’s budget for Fiscal Year 2002 is a revenue decrease of $1.5 million from the adopted budget for Fiscal Year 2001. While the city’s share of state income tax receipts is projected to increase by $2.5 million and state sales tax receipts by $0.5 million, those increases are more than offset by losses in state auto lieu tax receipts and highway user revenues. Tucson’s state-shared auto lieu taxes are projected to decrease by $1.4 million and state-shared highway user revenue by $3.1 million from the adopted budget for Fiscal Year 2001. ¾ Utility Revenues: The city has two functions that operate as utilities (i.e., selfsupporting): Tucson City Golf and Tucson Water. Tucson City Golf is anticipating a 10% increase in revenues from increased play and the city taking over operation of the pro shops, which was approved by the Mayor and Council as part of Golf’s business plan. The Mayor and Council have given tentative approval for a 4.2% increase in Tucson Water revenues to cover their projected expenditures for Fiscal Year 2002. ¾ City Bonds: The 15% or $14.1 million increase over the adopted budget for Fiscal Year 2001 in bond expenditures is due to departments ramping up to implement the 2000 bond program. ¾ Charges for Services: This revenue source increased a total of 16% or $6.6 million more than the adopted budget for Fiscal Year 2001, primarily due to changes in four areas: Solid Waste Management, Transportation/Public Transit, Development Services, and Tucson Convention Center. Solid Waste Management’s revenues increased by $4.9 million: $4.2 million from the new environmental fee, $0.2 million for additional revenue from the sale of recyclables, and $0.5 million in commercial and landfill revenues. Revenues from public transit have been increased by $0.7 million: $0.5 million in capacity for potential agreements with neighboring jurisdictions and $0.2 million for miscellaneous changes. Development Services fees are increasing by $0.5 million due to fee adjustments to maintain cost recovery; these adjustments will be presented to the Mayor and Council during the budget review process. Tucson Convention Center revenues are increasing by $0.4 million, primarily from the impact on rental revenue from expanded marketing activities. ¾ Property Taxes: The city imposes two property taxes: primary and secondary. The primary property tax is used for operating The city’s property taxes will rise less than 4¢ expenses. The secondary property tax is restricted to per $100 of assessed valuation. repaying debt on general obligation bonds authorized City of Tucson Property Tax Rate Comparisons by the voters. (per $100 of assessed valuation) Primary Secondary Total Actual FY 2001 $ 0.1406 0.9864 $ 1.1270 Estimated FY 2002 $ 0.1406 1.0243 $ 1.1649 Increase $ -00.0379 $ 0.0379 The $1.8 million or 8% increase in property tax revenues is almost entirely due to the secondary property tax. The primary property tax rate for Fiscal Year 2002 will remain the same as it was for Fiscal Year 2001: $0.1406 per $100 of assessed valuation. A-36 That rate is expected to bring in an additional $121,130 for Fiscal Year 2002, because the primary assessed valuation for property within the city has increased. To cover debt service requirements on bonds sold for the 2000 bond program, the secondary property tax rate will increase by slightly less than 4¢ per $100 of assessed valuation–from $0.9864 to $1.0243–bringing in an additional $1.7 million. ¾ Brought Forward Funds: Brought forward funds are a combination of funds carried forward for projects not completed in Fiscal Year 2001 and the use of fund balance. The $4.2 million decrease in brought forward funds in Fiscal Year 2002 is due to a reduction in funds carried forward (-$7.8 million), offset with an increased use of fund balance (+$3.6 million). Most of the increased fund balance being used is from the Highway User Revenue Fund (HURF) that is necessary to make up for reductions in annual revenues received from the state. ¾ Miscellaneous Revenues: All other revenue sources increased a net of $3.6 million from the adopted budget for Fiscal Year 2001. The increase is primarily due to the following: parking facility rates ($1.0 million), telecommunication and utility franchise fees and taxes ($1.0 million), and non-revenue receipts ($1.6 million). New Fees and Taxes: As mentioned earlier, the recommended budget for Fiscal Year 2002 depends upon Mayor and Council approval of the following new fees and taxes: an environmental fee for solid waste management services and reinstatement of the city sales tax on residential rental transactions. Without these two new revenues, additional expenditures will have to be cut. Environmental Fee For what purpose? To fund implementation of the new One and One Plus Collection Program in Fiscal Year 2002 To provide future funding for landfill remediation and closure projects To avoid service cuts What amount? $6.00 per month Who is directly affected? Residential households Effective date? January 2002 Revenue generated? $4,212,000 for Fiscal Year 2002 $8,424,000 annually A-37 City Sales Tax Applied to Residential Rental Transactions For what purpose? To fund the General Plan update and SABER (Slum Abatement and Blight Enforcement Response) program in Fiscal Year 2002 To recover a revenue source lost in 1979 and strengthen the city’s revenue base To avoid service cuts What amount? 2% city sales tax (business privilege tax) on residential rental transactions Who is directly affected? Owners of three or more residential rental units, with an exemption on income from units that rent for less than $300 per month Effective date? October 2001 Revenue generated? $7,500,000 for Fiscal Year 2002 $10,000,000 annually CONCLUSION I have raised concerns about the city’s budget and our financial situation, more out of re-emerging concern about our financial situation over the next five years rather than the immediacy of a problem for this year. In the end, we were able to balance the budget for Fiscal Year 2002 without significant reductions. There are some cuts–which some constituencies can argue against–and other good and necessary new requests for which I was just not able to include funding. The larger issue looming over us is the more significant cuts we would have made, had I not felt willing to recommend needed, and I believe, fair revenue and tax changes. Without this revenue, which essentially supplants the losses we suffered in stateshared revenues and a projected slow down in sales tax collections, I would be proposing more serious service and program cuts. I am prepared to review this with Mayor and Council as we proceed through your budget work sessions. What is most important to keep in mind as you review the recommended budget are the huge unfunded needs for this city which this budget does not address. We have long deferred necessary infrastructure improvements, which in the realm of transportation alone total more than $1 billion. We have current and future demands for employee pay and benefits to keep our work force competitive and fairly compensated. We have numerous programs and strategic investments we cannot fund, and heavier debt service requirements than I would like to pay for the $77 million emergency communications system overhaul. A-38 Any future economic downturns or our own inability to grow the local economy and our economic base will have exacerbating consequences on our financial situation and our community quality of life. This year’s budget does include continued funding for the Back to Basics program. I have set aside almost $1 million of the new revenue that could be used to support neighborhood improvements through the SABER program and more neighborhood and community planning. This funding could be reallocated if the Mayor and Council see greater benefit elsewhere. While the budget includes 2% for cost-of-living salary adjustments, I have also set aside $1 million to help fund recommendations from the class and compensation study due in the fall. This budget is a modest budget. It maintains our efforts to deal with a backlog of service and system improvements dating to the early 1990s, but it does not begin to try and close the gap with what funding is needed to provide for the kind of complex 21st century we have already become. To accomplish this, we will need to turn our attention to more than just budget balancing. We will have to grow our revenue base through an honest assessment of our local fee and tax structure in addition to aggressive economic base expansion strategies. And, we will have to temper our expenditure decisions with a greater focus on defining your key priorities and transforming our work culture into a more customer-focused, creative, and businesslike decision making organization. On behalf of our staff and the Executive Team, I look forward to working with you on these challenges. Respectfully submitted, James Keene City Manager JK:Ned Zolman, Director Department of Budget and Research A-39 A-40 A RESULTS-ORIENTED ORGANIZATION AND A LIVABLE TUCSON The City of Tucson continues to move forward in its effort toward becoming a more strategic, resultsoriented organization. The process began in the mid-1990s with the introduction of performance measurement and the Livable Tucson program, and continues in Fiscal Year 2002 with an organizational realignment and a renewed emphasis on performance measurement. To become more efficient and effective in delivering quality services to residents, the City of Tucson will follow a five-step strategic approach: • Identify community values and interests, • Use community values and interests to guide City of Tucson priorities, • Align the city organization to effectively carry out these priorities, • Fund programs and projects which further these priorities, • Measure the results of our work and use the information to improve services. Performance Measurement: The Journey Begins In the mid-1990s, the city began measuring its performance by developing numerous “Recurring Performance Measures” for each division of the organization. These measures were reported on a quarterly basis and were included in the annual budget document. In the late 1990s, the city’s performance measurement effort was refined by distinguishing between outputs and outcomes and reducing the number of measures by identifying only the most important, or key, measures of performance. The Livable Tucson Program: A Next Step In October 1996, the Mayor and Council adopted the Strategic Approach for Budget Development and Planning — a process for allocating resources based on community-identified values and priorities. To identify initial community priorities, the Livable Tucson Vision Program was initiated with public forums conducted during the spring and summer of 1997. Over 1,200 community members, business people, and city employees participated. As a result of the community process, 17 community goals were identified. The goals are presented on the following pages. A description of what the City of Tucson is doing to further these goals is presented within each department’s budget. A Results-Oriented Organization: The Ultimate Goal Performance measurement and the Livable Tucson program were starting points for the City of Tucson in adopting a more results-oriented approach to providing services to residents. While these efforts have allowed the city to move forward, additional steps still need to be taken. To better equip the organization to effectively carry out priorities, departments and offices have been realigned into four service areas: • Support Services • Neighborhood Services • Environment and Development • Strategic Initiatives B-1 A Results-Oriented Organization and A Livable Tucson (Continued) These groupings facilitate departments and offices working in partnership to achieve city priorities. The realignment also allows the organization to introduce a more meaningful performance measurement system, one that connects across departments, and helps measure results at all levels of the organization — from divisions down to employees. In a properly aligned organization, it is transparent how all efforts lead upward towards city priorities and community values and interests. Citizen Survey Livable Tucson provided an initial foundation for community values and interests. Our community is ever changing, however, and additional sources of data are needed to ensure that our priorities are reflective of the community. One source of community data will come from a citizen survey the City of Tucson is conducting in partnership with the International City/County Management Association (ICMA). Tucson was selected by ICMA as one of five jurisdictions to pilot a citizen survey that will eventually be used to benchmark survey results nationally among cities. Results from the survey will be used by the city council and the city organization to assess current practices and help set future priorities. B-2 LIVABLE TUCSON GOALS Following are the 17 Livable Tucson Goals as identified and prioritized during the Livable Tucson Vision Program. Better Alternatives to Automobile Transportation Definition: An improved public transportation system; bicycle- and pedestrian-friendly streets; improved roadways with landscaping, street lighting, sidewalks, and bus stops; the promotion of alternatives to automobile transportation. Engaged Community and Responsive Government Definition: Involvement by citizens in volunteering and neighborhood participation; government responsiveness to citizen input; connection between government and the people. Safe Neighborhoods Definition: People feel safe in their neighborhoods; positive perceptions about crimelevels and policing. Caring, Healthy Families and Youth Definition: Opportunities, services, and conditions that support families and youth. Excellent Public Education Definition: Quality education at all levels; availability of vocational, lifeskills, cultural, and civic training. Infill and Reinvestment, Not Urban Sprawl Definition: Well-planned growth; management of urban sprawl; development in the city’s core, rather than the periphery. Abundant Urban Green Space and Recreation Areas Definition: Recreation and green space within the city including neighborhood and regional parks; common space and community gardens; bicycle and pedestrian paths; trees and urban landscaping. B-3 Livable Tucson Goals (Continued) Protected Natural Desert Environment Definition: Protection of the Sonoran Desert eco-system and protection of washes, hillsides, open space, and wildlife. Better Paying Jobs Definition: More jobs with good wages; job quality and diversity; an improved standard of living. Clean Air and Quality Water Definition: Reduced air pollution; provision of clean, potable water. People-Oriented Neighborhoods Definition: Design of new neighborhoods and investment in old neighborhoods that promotes a mix of commercial and residential uses; neighborhoods with a pedestrian focus, landscaping, and interaction among residents. Respected Historic and Cultural Resources Definition: Preservation and celebration of local landmarks, buildings, neighborhoods, archeological treasures, open spaces, cultures, and traditions. Quality Job Training Definition: Education, training, and skill development that will lead to high quality, living wage jobs. Reduced Poverty and Greater Equality of Opportunity Definition: The fair distribution of resources, creating opportunities to overcome poverty and social and economic inequalities. Strong Local Businesses Definition: Support for the local economy, particularly small locally owned businesses. B-4 Livable Tucson Goals (Continued) Efficient Use of Natural Resources Definition: Conservation of natural resources and use of sustainable energy sources. Successful Downtown Definition: Promotion and development of the cultural and commercial aspects of the city center. B-5 B-6 LEGAL REQUIREMENTS The city’s budget is subject to requirements set by the State of Arizona's Constitution and statutes, and the Tucson City Charter. LEGAL REQUIREMENTS IMPOSED BY THE STATE State Spending Limitation Tucson, like all cities in the State of Arizona, is subject to numerous budgetary and related legal requirements. Article IX, Section 20(1) of the Arizona Constitution sets out limits on the city's legal budget capacity. In general, the Mayor and Council cannot authorize expenditures of local revenues in excess of the expenditure limitation determined annually by the State of Arizona's Economic Estimates Commission (EEC). This limitation is based on the city's actual expenditures incurred during Fiscal Year 1980, adjusted to reflect subsequent inflation and population growth. Not subject to this limit are items such as bond proceeds, related debt service, interest earnings, certain highway user revenue funds, federal funds, monies received pursuant to intergovernmental agreements, and state grants which are to be used for specific purposes. Each year the EEC recalculates expenditure limitations for population growth and inflation, using the federal Gross Domestic Product (GDP) index to account for inflationary increases. On November 3, 1987, in accordance with state statutes, the voters of Tucson passed a $46.9 million increase in the expenditure base used to calculate the city's expenditure limitation. The effect is a permanent increase in the city's expenditure limitation, which the city has used for purposes of improved police, recreational, water, transportation, and fire protection services. Property Tax Levy Limitation The Arizona Constitution and Arizona Revised Statutes (ARS) specify a property tax levy limitation system. This system consists of two C-1 levies, a limited levy known as the primary property tax levy and an unlimited levy referred to as the secondary property tax levy. The primary levy may be imposed for all purposes, while the secondary levy may only be used to retire the principal and interest or redemption charges on general obligation bonded indebtedness. Primary Property Tax Levy: There is a strict limitation on how much the city can levy as a primary property tax. This primary property tax levy is limited to an increase of 2% over the previous year's maximum allowable primary levy, plus an increased dollar amount due to a net gain in property not taxed the previous year (ARS §42-17051). Even if the city does not adopt the maximum allowable levy from year to year, the 2% allowable increase will be based on the prior year's "maximum allowable levy.” The "net new property" factor is included in the calculation to take into account all new construction and any additional property added to a community due to an annexation. The 2% increase applies to all taxable property. Secondary Property Tax Levy: The secondary property tax allows the city to levy a property tax for the purpose of retiring the principal and paying interest on general obligation bonds. This levy is referred to as the "unlimited" levy because this property tax may be levied in an amount to make necessary interest payments on, and for the retirement of, general obligation bonds issued by the city. Not only is the dollar amount of the secondary property tax levy "unlimited," the actual full cash value of property that is used in determining the tax rate will be increased by changes in market value without a cap (Article 9, Section 18 and 19, Arizona Constitution). Unlike the primary tax system which uses a controlled assessment system to determine the tax rate, state laws allow the city to levy the amount of secondary property tax necessary to pay off its general obligation bonds. Budget Adoption State law (ARS §42-17101) requires that on or before the third Monday in July of each fiscal year, the Mayor and Council must adopt a tentative budget. Once this tentative budget has been adopted, the expenditures may not be increased upon final adoption. In effect, with the adoption of the tentative budget, the council has set its maximum "limits" for expenditure, but these limits may be reduced upon final adoption. Once the tentative budget has been adopted, it must be published once a week for at least two consecutive weeks. The tentative budget must be fully itemized in accordance with forms supplied by the auditor general and included in the council meeting minutes. State law (ARS §42-17104, §42-17105) specifies that seven or more days prior to the date the property tax levy is adopted, the city or town council must adopt the final budget for the fiscal year by roll call vote at a special meeting called for that purpose. State law requires adoption of the tax levy on or before the third Monday in August. The adopted budget then becomes the amount proposed for expenditure in the upcoming fiscal year and shall not exceed the total amount proposed for expenditure in the published estimates (ARS §42-17106). Once adopted, no expenditures shall be made for a purpose not included in the budget and no expenditures shall be made in excess of the amounts specified for each purpose in the budget, except as provided by law. This restriction applies whether or not the city has at any time received, or has on hand, funds or revenue in excess of those required to meet expenditures incurred under the budget. Federal and bond funds are not subject to this requirement. Adoption Of Tax Levy State law (ARS §42-17107) governing truth in taxation notice and hearing requires that on or C-2 before July 1st, the county assessor shall transmit to the city an estimate of the total net assessed valuation of the city, including an estimate of new property that has been added to the tax roll since the previous levy of property taxes in the city. If the proposed primary property tax levy, excluding amounts that are attributable to new construction, is greater than the amount levied by the city in the preceding year, the governing body shall publish a notice of tax increase. The truth in taxation hearing must be held prior to the adoption of the property tax levy. The tax levy for the city must be adopted on or before the third Monday in August (ARS §42-17151). The tax levy must be specified in an ordinance adopted by the Mayor and Council. The levy is for both the primary and secondary tax. Budget Revisions ARS §42-17106 requires that no expenditures be made for a purpose not included in the adopted budget in any fiscal year in excess of the amount specified for each purpose in the budget. The City of Tucson in its annual Budget Adoption Resolution defines “purpose” as a series of departments and offices organized into the following six program categories: 1) 2) 3) 4) 5) 6) Elected and Official Neighborhood Services Environment and Development Strategic Initiatives Support Services Non-Departmental The departments within a given program category are held accountable for their budget. Each department and the Budget and Research Department continuously monitor expenditures. If budget changes are needed, city departments prepare budget change requests that identify the areas to be increased and decreased. The Director of Budget and Research approves these budget change requests; under special circumstances the City Manager or his designee also approves the change requests. If there are major policy or program implications associated with a change, the City Manager may submit it to the Mayor and Council for approval. Once approved, the revised appropriation is entered into the city’s financial management system. ARS §42-17106 permits the Mayor and Council, on the affirmation of a majority of the members at a duly noticed public meeting, to authorize the transfer of funds between program categories if the funds are available so long as the transfer does not violate the state set spending limitations. LEGAL REQUIREMENTS IMPOSED BY THE CITY CHARTER Budget Approval On or before the first Monday in June of each year, or on such date in each year as shall be fixed by the Mayor and Council, the City Manager is required to submit to the Mayor and Council an estimate of the probable expenditures for the coming fiscal year, stating the amount in detail required to meet all expenditures necessary for city purposes, including interest and sinking funds, and outstanding indebtedness. Also required is an estimate of the amount of income expected from all sources and the probable amount required to be raised by taxation to cover expenditures, interest, and sinking funds. (Tucson City Charter, Chapter XVIII, Section 4) Budget Publication and Hearings Certain legal requirements of the City Charter— property tax limitation and scheduling of budget adoption— are more restrictive than state law. Property Tax Levy Limitation Chapter IV, Section 2 of the Tucson Charter sets an upper property tax limit of $1.75 per $100 assessed value. Therefore, state laws notwithstanding, the city cannot levy a combined primary and secondary property tax that exceeds $1.75. Fiscal Year The fiscal year of the city begins the first day of July of each year. (Tucson City Charter, Chapter XIII, Section 1) Submission of the Recommended Budget The City Charter requires that the City Manager prepare a written estimate of the funds required to conduct the business and affairs of the city for the next fiscal year. This estimate, which is the recommended budget, is due on or before the first Monday in May of each year, or on such date in each year as shall be fixed by the Mayor and Council. (Tucson City Charter, Chapter XIII, Section 3) C-3 The budget has to be prepared in detail sufficient to show the aggregate sum and the specific items allowed for each and every purpose. The budget and a notice that the Mayor and Council will meet for the purpose of making tax levies must be published in the official newspaper of the city once a week for at least two consecutive weeks following the tentative adoption of such budget. (Tucson City Charter, Chapter XVIII, Section 5) Adoption of the Budget and Tax Levy The Mayor and Council are required to hold a public hearing at least one week prior to the day on which tax levies are made, so that taxpayers may be heard in favor of or against any proposed tax levy. After the hearing has been concluded, the Mayor and Council adopt the budget as finally determined upon. All taxes are to be levied or voted upon in specific sums and cannot exceed the sum specified in the published estimate. (Tucson City Charter, Chapter XVIII, Section 6 and Ordinance Number 1142, effective 6-23-48) City Ordinance Setting the Tax Rate On the day set for making tax levies, and not later than the third Monday in August, the Mayor and Council must meet and adopt an ordinance that levies upon assessed valuation of property within the city a rate of taxation sufficient to raise the amounts estimated to be required in the annual budget. (Tucson City Charter, Chapter XVIII, Section 7 and Ordinance Number 1142, effective 6-23-48) THE CITY’S BUDGET PROCESS While state and city legal requirements dictate certain facets of the budget process, the budget evolves though a number of steps: (1) identification of priorities, (2) a five-year forecast of revenues and expenditures, (3) department requests and the city manager’s recommendation, and (4) Mayor and Council adoption. Step 1: Identification of Priorities In October 1996 the Mayor and Council adopted the “Strategic Cycle for Budget Development and Planning,” a process for allocating resources based on identified community values and priorities. The Fiscal Year 2002 budget is the fourth budget to go through all phases of that process, which involved the community in identifying shared values, setting city service priorities, allocating resources to programs and projects, and evaluating the success of programs and projects. To identify the community’s values and priorities, public forums were conducted during the spring and summer of 1997 as part of the Livable Tucson Vision Program. Over 1,200 community members, business people, and city employees participated. Seventeen goals for strengthening the community emerged from these forums. These goals are used by departments and city management to assess programs and projects during the preparation of the budget. Specific projects and programs that address the seventeen goals are highlighted in Section B, Livable Tucson Initiatives, of Volume 1. C-4 Step 2: Five-Year Forecast of Revenues and Expenditures Each summer a five-year financial forecast—the proforma—is prepared for all sources of funds. This financial forecast takes into consideration economic factors and strategic plans implemented by the city. All departments participate by projecting their expenditures, which are reviewed and modified by the Budget and Research Department. The Finance Department projects revenues. The expenditure and revenue forecasts are collated by the Budget and Research Department and presented to the city manager. The proforma then serves as a baseline from which to develop a balanced budget for the coming year. Step 3: Department Requests and the City Manager’s Recommendation In the fall, department directors are asked to submit budget requests. Following a review by the Budget and Research Department and the Operating Budget Review Committee, each department’s requested budget is reviewed by the City Manager. The city manager, acting upon citywide priorities, will revise department requested budgets and prepare a balanced budget for Mayor and Council consideration. Step 4: Mayor and Council Adoption As noted earlier, this step in the process is governed by both state and city legal requirements and provides for citizen comment. Public Hearings: Citizens are provided three public hearings to express to the Mayor and Council their opinions and concerns about the recommended budget and property tax levy. The first public hearing is held prior to the Mayor and Council’s study session reviews of the recommended budget. The second public hearing is held subsequent to those reviews and the Mayor and Council’s tentative adoption of the budget. The third public hearing is a truth in-taxation hearing regarding property tax levy. the primary Citizens Advisory Committees: The Mayor and Council have also established two citizen advisory committees for budget oversight: the Budget Advisory Committee (BAC) and the Bond Project Oversight Committee (BPOC). The BAC reviews the budget and financial policies of the city to ensure the Mayor and Council’s intentions are carried out. The BPOC tracks the city’s use of bond funds through regular committee meetings and attendance at project management reviews. C-5 Mayor and Council Review and Adoption: Within the framework of the identified community priorities and the policy initiatives, the Mayor and Council review the city manager’s recommended budget over four study sessions. Department directors are available to respond to questions. Following these reviews and public hearings to obtain taxpayer comments, the Mayor and Council adopt the budget and property tax levy. STATEMENT REQUIRED BY ARIZONA REVISED STATUTES 42-17102 RELATIVE TO PROPERTY TAXATION PRIMARY AND SECONDARY TAX LEVIES FISCAL YEARS 2001 AND 2002 FY 2001 Revised (Estimated) FY 2002 Levy FY 2002 Maximum Levy Amount Primary $ 2,809,770 Secondary 20,207,130 $ 2,809,770 20,207,130 $ 2,930,900 20,953,750 $ 7,775,417 20,953,750 $ 23,016,900 $ 23,016,900 $ 23,884,650 $ 28,729,167 Property Tax Actual FY 2001 Rate Estimated FY 2002 Rate 4 Amount Rate Increase/ (Decrease) Property Tax Total FY 2001 Levy Primary Secondary Total 1 2 3 Amount Percentage of Levy Levy Increase/ Increase/ (Decrease) (Decrease) 1 $ 121,130 746,620 4.3% 3.7% $ 867,750 3.8% 2 Percentage Rate Increase/ (Decrease) $ 0.1406 0.9864 $ 0.1406 0.9797 $ -0(0.0067) -0(0.7%) $ 1.1270 $ 1.1203 $ (0.0067) (0.7%) The primary property tax levy is shown at the estimated maximum possible amount. The actual maximum amount may be less. The primary property tax levy is limited to an increase of two percent over the previous year's maximum allowable primary levy plus an increased dollar amount due to a net gain in property not taxed in the previous year. The net new property factor is included in the calculation to take into account all new construction and property annexed in the last year. 3 The secondary property tax rate and levy includes debt service on the June 2001 sale of $26.7 million in general obligation bonds from the 2000 authorization. 4 Both of these rates may differ depending upon the final actual assessed valuation for the respective purposes. C-6 CITY OF TUCSON PROPERTY TAX SUMMARY Taxing Jurisdiction FY 1992 FY 1993 FY 1994 FY 1995 FY 1996 FY 1997 FY 1998 FY 1999 FY 2000 FY 2001 State of Arizona $ 0.47 $ 0.47 $ 0.47 $ 0.47 $ 0.47 5.54 5.53 5.34 5.27 5.28 5.24 5.34 5.41 5.74 5.72 3.91 4.70 5.80 6.16 6.29 6.99 6.46 6.26 6.03 6.05 Pima Community College 0.94 1.00 1.06 1.10 1.22 1.24 1.18 1.19 1.37 1.56 Flood Control District 0.59 0.59 0.54 0.46 0.36 0.36 0.33 0.32 0.30 0.30 Fire District 0.05 0.05 0.06 0.05 0.05 0.05 0.05 0.05 0.05 0.05 Central Arizona Project (CAP) Conservation District 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.13 $ 11.64 $ 12.48 $ 13.41 $ 13.65 $ 13.81 $ 14.02 $ 13.50 $ 13.37 $ 13.63 $ 13.81 1.04 1.09 1.09 1.16 1.15 1.15 0.99 0.96 1.02 1.13 $ 12.68 $ 13.57 $ 14.50 $ 14.81 $ 14.96 $ 15.17 $ 14.49 $ 14.33 $ 14.65 $ 14.94 4.4% 7.0% 6.9% 2.1% 1.0% 1.4% 2.2% 1.9% Primary (in billions) $ 1.502 $ 1.479 $ 1.471 $ 1.498 $ 1.530 $ 1.582 $ 1.727 $ 1.830 $ 1.887 $ 1.999 Secondary (in billions) $ 1.513 $ 1.498 $ 1.487 $ 1.547 $ 1.569 $ 1.599 $ 1.819 $ 1.904 $ 1.945 $ 2.049 1 Pima County Tucson Unified School District 2 Sub-Total without the City of Tucson City of Tucson 3 Total Percent increase/(decrease) from prior year $ -0- $ -0- $ (4.5%) -0- $ (1.1%) -0- $ -0- Assessed Valuation 1 Includes the Education Assistance rate ($0.51 in Fiscal Year 2001). 2 Tucson Unified School District tax levy reflects State Aid to Education decrease ($3.00 in Fiscal Year 2001). 3 Does not include any special assessment districts. C-7 City of Tucson Residential Property Owner Tax Valuation Fiscal Year 2001 Property Taxes Owner-Occupied Home with Assessed Valuation of $100,000 Pima County1 $6.07 City of Tucson $1.13 CAP Conservation District $0.13 Pima Community College $1.56 Tucson Unified School District2 $6.05 Tax Rate Per $1,000 Pima County1 Tucson Unified School District2 $ Pima Community College Central Arizona Project (CAP) Conservation District Sub-Total City of Tucson Total 6.07 6.05 1.56 0.13 Total Tax Amount3 $ Percent of Total 607.00 605.00 156.00 13.00 40.6% 40.5% 10.4% 0.9% $ 13.81 1.13 $ 1,381.00 113.00 92.4% 7.6% $ 14.94 $ 1,494.00 100.0% 1 Includes Flood Control and Fire District tax rates. 2 Tucson Unified School District actual levy after decreased for State Aid to Education. 3 The tax amount is calculated on 10% of the assessed value for tax purposes. C-8 ADOPTED BY THE MAYOR AND COUNCIL JUN 2 6 ZO01 RESOLUTION NO, 18947 RELATING TO FINANCE; FINALLY DETERMINING AND ADOPTING ESTIMATES OF PROPOSED EXPENDITURES BY THE CITY OF TUCSON FOR THE FISCAL YEAR BEGINNING JULY 1, 2001 AND ENDING JUNE 30, 2002, DECLARING THAT TOGETHER SAID EXPENDITURES SHALL CONSTITUTE THE BUDGET OF THE CITY OF TUCSON FOR SUCH FISCAL YEAR, ~Nf}-8EC-tARI~~6 AN EME-R6-ENeY- . WHEREAS, Charter pursuant to the provisions and Ordinances of the laws of the State of Arizona, of the City of Tucson, the Mayor and Council and the are required to adopt an annual budget; and WHEREAS, proposed which the Mayor and Council have prepared budget for the Fiscal Year beginning was tentatively adopted amounts of money required expected revenues and consists property; schedules of the for that year, an estimate other than direct taxation upon real and personal of estimates and the amount of needed to and and details is on file and open to inspection budget by anyone and WHEREAS, which 18, 2001 due notice has been given by the City Clerk that this tentative with supplementary interested; July 1 j 2001 and ending June 30, 2002, to meet the public expenses from sources be raised by taxation WHEREAS, on June and filed with the City Clerk a publication any taxpayer expenditure of the estimates could appear and be heard in favor or tax levy has been convened in special expenditures meeting has been made and the public hearing duly held, to finally for the various purposes and the determine of or against Mayor and adopt set forth in the published by law; any proposed and Council estimates proposal, at are now of proposed all as required NOTE: The City Attorney has advised that ordinances and CITYCLERKFILE NOTE' This' ~~di~ance/resolutjQ~ was adopted. after 12:00 midnightand will reflectthis in resOiUtionsrelating to the g~neral app~opr!ation~nd budget adoption take effect and go Into operation Immediatelyupon majority vote and without the Emergency Clause. theadoption date.(_7-.9-Dr (7/5/01;KSD:tc) -;~19 NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE CITY OF TUCSON, ARIZONA, AS FOLLOWS: SECTION 1. The Mayor and Council have finally determined the estimates of revenue and expenditures, as set forth in Schedules A, B, C, D, and E, attached and incorporated herein by this reference, which will be required of the City of Tucson for the Fiscal Year beginning July 1, 2001 and ending June 30, 2002, and such finally determined estimates are hereby adopted as the budget of the City of Tucson for said fiscal year. SECTION 2. The Purposes of Expenditure and the amount finally determined upon for each purpose, as set forth in this section, are necessary for the conduct of the business of the government of the City of Tucson, and such amounts and purposes shall constitute the adopted Expenditure Plan for the City for the 2002 Fiscal Year: Purpose of Expenditure Final 2002 Budget Elected and Official Neighborhood Services Environment and Development Strategic Initiatives Support Services Other Budgetary Accounts $ 17,264,160 359,042,180 388,392,730 9,769,030 55,075,240 74,378,590 TOTAL $ 903,921,930 The 2002 Probable Expenditure by Purpose is attached hereto as Exhibit I for information purposes. SECTION 3. That the Purposes of Expenditure and the amount finally determined upon for each purpose as set forth in this section constitutes the portion of the adopted budget of the City for the 2002 Fiscal Year which is subject to the State Budget Law: C-10 Final 2002 Budget Subject to State Budget Law Purpose of Expenditure Elected and Official Neighborhood Services Environment and Development Strategic Initiatives Support Services Other Budgetary Accounts $ TOTAL 16,938,820 255,301,830 260,360,760 9,619,030 53,410,440 70,897,180 $ 666,528,060 SECTION 4. That money for any fund may be used for any of the purposes set forth in Section 2, except money specifically restricted by State or Federal law or City Charter, Code, Ordinances or Resolutions or bond covenants. * IS , and this resolution shall be effective immediately PASSED, ADOPTED AND APPROVED by the Mayor and Council of the CitY of Tucson, Arizona, this 26th 9ay of June, 2001. , MAYOR .ATTEST: ~~ .112:1 ~ .CITY CLERK APPROVED AS TO FORM: ..~~--~- REVIEWED BY: ~.:t::. , i-J (~ <::::=~~~~ ,>"e / ~. CITY ATTORNEY Ct!'MANAG"f!j D' cf7 .£',:hm 12:01 PM 1:\dd\Reso\FinanceAdopt2001-F .doc * CORRECTIONOF SCRIVENER'S ERROR: See memo dated dated 6-29-01. C-ll from City Attorney (7-30-01;kc) - SCHEDULE A TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY SCHEDULE OF ESTIMATED REVENUES AND EXPENDITURES FISCAL YEAR 2002 FUND UNRESERVED DIRECT ESTIMATED ADOPTED FUND PROPERTY REVENUES BUDGETED ACTUAL BALANCE AT TAX OTHER THAN EXPENDITURES EXPENDITURES BEGINNING REVENUES PROPERTY FY 2001 (A) FY 2001 FY 2002 FY 2002 TAXES 1) General Fund Primary $ 2,930,900 $ 303,312,150 $ 285,990,960 $ 25,967,870 2) Special Revenue Funds 258,283,580 230,339,310 26,860,400 3) Debt Service Funds 4) Less: Designation for Future Years 35,442,390 34,621,010 5) Total Debt Service Funds 35,442,390 34,621,010 -0- 6) Capital Project Funds 46,788,200 42,652,750 -0- -0- 164,714,650 160,814,690 -0- -0- 7) Enterprise Funds -0- $ 287,100,760 -0Secondary 0 20,953,750 -0- -0- -020,953,750 PROCEEDS FROM OTHER FUNDING SOURCES BUDGETED EXPENDITURES FY 2002 10,565,590 -0- -0- $ 326,565,120 $ 326,565,120 284,578,420 321,500 -0- -0- 311,760,320 311,760,320 15,562,900 0 -0- -0- 36,516,650 36,516,650 -0- -0- -0- 0 -0- -0- 36,516,650 36,516,650 62,753,600 -0- -0- 62,753,600 62,753,600 41,659,800 -0- -0- 166,326,240 166,326,240 -015,562,900 -0124,666,440 $ TOTAL INTERFUND FINANCIAL TRANSFERS RESOURCES IN OUT AVAILABLE -0- -0- 8) Expendable Trust Fund -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 9) Nonexpendable Trust Fund -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- TOTAL ALL FUNDS $ 808,540,970 $ 754,418,720 $ 52,828,270 $ 23,884,650 $ 115,300,490 $ 903,921,930 $ 903,921,930 PREVIOUS CURRENT FISCAL YEAR FISCAL YEAR EXPENDITURE LIMITATION COMPARISON 1. 2. 3. 4. 5. 6. $ 711,908,520 Budgeted Expenditures Add/Subtract estimated net reconciling items Budgeted Expenditures Adjusted for Reconciling Items Less: Estimated Exclusions Amount Subject to Expenditure Limitation Economics Estimates Commission Official Expenditure Limitation(B) $ 808,540,970 -0808,540,970 (354,166,660) 454,374,310 $ 451,412,306 $ 903,921,930 -0903,921,930 (423,442,170) 480,479,760 $ 477,548,095 NOTES: (A) Includes actual expenditures as of the date the proposed budget was prepared and expenditures expected to be made for the remainder of the fiscal year. (B) House Bill 2359 provides a onetime adjustment of the Expenditure Limitation which is $506,451,730. If the city expends over the "official" but under the "adjusted" amount the penalty will be $100. C-12 SCHEDULE B TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY OF TAX LEVY AND TAX RATE INFORMATION FISCAL YEAR 2002 2001 FISCAL YEAR 1. Maximum Allowable Primary Property Tax Levy (ARS §42-17051.A.) ESTIMATED 2002 FISCAL YEAR $ 2. Amount Received from Primary Property Taxation in the 2000-01 Fiscal Year in Excess of the Sum of that Year's Maximum Allowable Primary Property Tax Levy (ARS §42-17102.A.18.) 2,930,900 -0- 3. Property Tax Levy Amounts A. Primary Property Taxes B. Secondary Property Taxes Total Property Tax Levy Amounts $ 2,809,770 20,207,130 $ 23,016,900 $ 2,930,900 20,953,750 $ 23,884,650 4. Property Taxes Collected* A. Primary Property Taxes 1. 2000-01 Levy 2. Prior Years' Levies Total Primary Property Taxes $ 2,809,770 -0- $ 2,809,770 B. Secondary Property Taxes 1. 2000-01 Levy 2. Prior Years' Levies $ 20,207,130 -0- Total Secondary Property Taxes C. Total Property Taxes Collected $ 20,207,130 $ 23,016,900 5. Property Tax Rates A. City Tax Rate 1. Primary Property Tax Rate 2. Secondary Property Tax Rate Total City Tax Rate $ $ 0.1406 0.9864 1.1270 $ $ 0.1406 0.9797 1.1203 B. Special Assessment District Tax Rates Secondary Property Tax Rates - As of the date the proposed budget was prepared, the city was operating no special assessment districts for which secondary property taxes are levied. * Includes actual property taxes collected as of the date the proposed budget was prepared and the property taxes expected to be collected for the remainder of the fiscal year. C-13 SCHEDULE C TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES SOURCE OF REVENUES GENERAL FUND Local Taxes Business Privilege Tax Public Utility Tax Transient Occupancy Tax Licenses and Permits Fines, Forfeitures, and Penalties Use of Money and Property Intergovernmental Revenues Shared State Taxes State Grants-In-Aid State Revenue Sharing Charges for Services Non-Revenue Receipts ADOPTED REVENUES 2001 ACTUAL REVENUES 2001 ESTIMATED REVENUES 2002 $ 97,796,140 $ 102,397,130 $ 105,769,770 6,971,000 7,035,520 7,211,000 7,348,000 7,014,600 7,220,000 16,128,800 16,408,260 16,677,000 5,966,000 5,467,480 6,746,100 4,743,870 5,102,920 5,929,080 56,254,000 2,575,500 48,590,780 16,102,900 9,985,630 58,013,000 1,395,310 51,619,370 16,739,660 8,893,845 55,422,000 2,730,620 51,047,000 16,770,130 11,578,060 $ 272,462,620 $ 280,087,095 $ 287,100,760 $ 17,734,890 9,200 9,682,520 $ 17,346,870 9,200 9,682,520 $ 18,062,320 10,000 10,184,000 27,426,610 27,038,590 28,256,320 8,512,440 10,124,440 592,000 8,413,540 9,529,050 595,500 8,404,090 9,739,090 605,000 Total Library Fund 19,228,880 18,538,090 18,748,180 Public Safety Academy Fund Business Privilege Tax Charges for Services 2,947,010 865,580 3,201,620 837,510 3,355,420 827,930 3,812,590 4,039,130 4,183,350 10,517,000 10,517,000 18,761,500 Total Capital Agreements Fund Highway User Fund State Grants-In-Aid Interest Earnings 10,517,000 10,517,000 18,761,500 22,907,740 1,500,000 31,558,000 1,720,000 26,774,280 1,505,000 Total Highway User Fund 24,407,740 33,278,000 28,279,280 TOTAL GENERAL FUND SPECIAL REVENUE FUNDS Solid Waste Management Fund Business Privilege Tax Licenses and Permits Charges for Services Total Solid Waste Fund Library Fund Business Privilege Tax County Grants-In-Aid Charges for Services Total Public Safety Academy Fund Capital Agreements Fund Local Grants-In-Aid C-14 SCHEDULE C TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES SOURCE OF REVENUES ADOPTED REVENUES 2001 ACTUAL REVENUES 2001 SPECIAL REVENUE FUNDS (Continued) Highway User Restricted Fund State Grants-In-Aid Interest Earnings $ 7,168,000 300,000 $ Total Highway User Fund Restricted Convention Center Fund Business Privilege Tax Charges for Services Total Convention Center Fund Mass Transit Fund Business Privilege Tax State Grants-In-Aid Charges for Services Federal Grants Total Mass Transit Fund Intermodal Surface Transportation Efficiency Act Fund Federal Grant Total ISTEA Fund Community Development Block Grant Fund Federal Grant Total Community Development Block Grant Fund Housing Assistance Fund Federal Grant Charges for Services Total Housing Assistance Fund Federal Grants Fund Other Grants Fund TOTAL SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS Street and Highway Debt State Grants-In-Aid TOTAL DEBT SERVICE FUNDS -0-0- ESTIMATED REVENUES 2002 $ -0-0- 7,468,000 -0- -0- 3,336,730 3,430,000 6,766,730 2,762,320 3,361,100 6,123,420 2,993,710 3,813,000 6,806,710 23,101,790 4,983,690 9,495,970 19,793,230 57,374,680 23,601,580 4,347,380 9,656,140 9,620,120 47,225,220 25,870,690 3,888,520 10,259,040 24,824,030 64,842,280 10,358,290 10,358,290 9,212,930 9,212,930 23,124,200 23,124,200 11,929,700 9,471,820 11,779,260 11,929,700 9,471,820 11,779,260 41,154,150 1,900,940 43,055,090 13,081,880 6,318,760 37,730,240 1,893,370 39,623,610 21,079,250 5,542,230 57,094,960 1,942,620 59,037,580 13,676,560 7,083,200 $ 241,745,950 $ 231,689,290 $ 284,578,420 $ 15,235,260 $ 15,235,260 $ 15,562,900 $ 15,235,260 $ 15,235,260 $ 15,562,900 C-15 SCHEDULE C TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY BY FUND OF REVENUES OTHER THAN PROPERTY TAXES SOURCE OF REVENUES ENTERPRISE FUNDS Water Utility Water Revenues Golf Course Fund Golf Revenues TOTAL ENTERPRISE FUNDS TOTAL ADOPTED REVENUES 2001 ACTUAL REVENUES 2001 ESTIMATED REVENUES 2002 $ 109,065,190 $ 110,210,370 $ 113,516,750 9,967,760 $ 119,032,950 9,977,320 $ 120,187,690 11,149,690 $ 124,666,440 $ 648,476,780 $ 647,199,335 $ 711,908,520 C-16 SCHEDULE D TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY BY FUND OF BOND PROCEEDS AND INTERFUND TRANSFERS FISCAL YEAR 2002 FUND PROCEEDS FROM OTHER FINANCING SOURCES INTERFUND TRANSFERS IN (OUT) GENERAL FUND Certificates of Participation: Fire Department Police Department Transportation Department Operations Department General Expense 3,142,500 131,000 95,490 5,000,000 2,196,600 -0-0-0-0-0- -0-0-0-0-0- $ 10,565,590 -0- -0- $ 321,500 -0- -0- $ 321,500 -0- -0- General Obligation Bond Funds Street and Highway Project Funds $ 51,357,600 11,396,000 -0-0- -0-0- Total Capital Projects Funds $ 62,753,600 -0- -0- Water Revenue Bond Funds $ 41,659,800 -0- -0- Total Enterprise Funds $ 41,659,800 -0- -0- TOTAL ALL FUNDS $ 115,300,490 -0- -0- Total General Fund SPECIAL REVENUE FUNDS Certificates of Participation: Police Department Total Public Safety Fund $ CAPITAL PROJECTS FUNDS ENTERPRISE FUNDS C-17 SCHEDULE E TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND FISCAL YEAR 2002 FUND/DEPARTMENT GENERAL FUND Mayor and Council City Manager City Clerk City Attorney City Court Community Services Fire Parks and Recreation Police Citizen and Neighborhood Services Independent Police Auditor Public Defender Development Services Planning Transportation Environmental Management Historic Preservation Office Zoning Examiner Economic Development Intergovernmental Relations Tucson-Mexico Project Budget and Research Finance Human Resources Information Technology Operations Procurement Community Relations Equal Opportunity Office Grants Office Outside Agencies General Expense Debt Service Contingency TOTAL GENERAL FUND ADOPTED BUDGETED ACTUAL BUDGETED EXPENDITURES EXPENDITURES EXPENDITURES 2001 2001 2002 $ 2,648,040 3,819,480 2,305,130 6,227,320 9,145,510 6,571,170 41,903,830 37,476,700 91,214,140 4,600,010 137,840 1,973,770 6,641,510 3,082,540 5,426,450 2,012,930 148,430 144,950 1,322,910 503,460 422,020 2,428,430 6,904,960 2,965,020 10,040,220 19,197,450 3,623,170 1,238,600 582,590 163,320 7,522,100 11,153,610 9,564,540 200,000 $ 303,312,150 C-18 $ 2,529,130 4,063,890 2,404,120 6,130,360 9,285,220 4,910,480 39,683,820 37,314,520 90,436,950 2,061,350 136,510 1,973,770 6,431,290 3,082,540 5,214,380 1,468,230 147,470 146,490 1,280,100 513,530 450,580 2,428,430 6,767,460 2,877,500 9,180,390 16,655,860 3,521,070 1,238,600 513,390 134,390 7,432,100 5,852,800 9,606,700 117,540 $ 285,990,960 $ 2,480,820 4,009,810 3,796,710 6,428,860 9,685,810 5,666,170 46,114,910 37,926,840 94,335,610 6,136,820 143,000 2,072,480 7,098,080 3,459,470 6,300,440 3,690,240 156,350 149,940 1,665,750 539,340 449,410 2,318,740 6,937,270 3,070,330 10,763,480 23,011,880 3,395,960 1,455,720 792,930 164,130 7,007,240 15,587,520 9,578,060 175,000 $ 326,565,120 SCHEDULE E TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND FISCAL YEAR 2002 FUND/DEPARTMENT SPECIAL REVENUE FUNDS Solid Waste Management Fund Solid Waste Management Debt Service ADOPTED BUDGETED ACTUAL BUDGETED EXPENDITURES EXPENDITURES EXPENDITURES 2001 2001 2002 $ 28,584,970 1,776,640 $ 27,283,820 1,563,370 $ 29,393,140 1,609,580 Total Solid Waste Management Fund Library Fund Library Total Library Fund Public Safety Academy Fund Fire Police Debt Service 30,361,610 28,847,190 31,002,720 19,228,880 19,228,880 18,136,290 18,136,290 19,299,980 19,299,980 1,386,930 2,166,150 259,510 1,386,930 2,392,690 259,510 1,656,750 2,595,170 252,930 Total Public Safety Academy Fund Tucson Convention Center Fund Tucson Convention Center Total Tucson Convention Center Fund Capital Agreements Fund Library Parks and Recreation Transportation Environmental Management Total Capital Agreements Fund Highway User Fund Citizen and Neighborhood Services Transportation Debt Service Outside Agencies General Expense Total Highway User Fund Highway User Restricted Fund Transportation Mass Transit Fund Transportation 3,812,590 4,039,130 4,504,850 6,991,730 6,991,730 6,190,600 6,190,600 6,964,530 6,964,530 750,000 4,009,000 9,712,400 450,000 14,921,400 50,000 990,300 5,399,400 392,690 6,832,390 1,250,000 7,455,200 13,288,000 4,100,000 26,093,200 -028,597,350 1,969,710 107,000 122,010 30,796,070 -032,865,830 1,950,710 107,000 122,010 35,045,550 3,718,000 35,761,100 2,109,790 107,000 153,670 41,849,560 8,457,200 -0- -0- 58,970,380 46,318,520 67,344,680 C-19 SCHEDULE E TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND FISCAL YEAR 2002 FUND/DEPARTMENT SPECIAL REVENUE FUNDS (Continued) Intermodal Surface Transportation Efficiency Act Fund Transportation Debt Service Total Intermodal Surface Transportation Efficiency Act Fund Community Development Block Grant Fund Community Services Citizen and Neighborhood Services Economic Development Debt Service Total Community Development Block Grant Fund Housing Assistance Funds Community Services Debt Service Total Housing Assistance Funds Federal Grants Fund City Manager City Attorney Community Services Fire Parks and Recreation Police Planning Solid Waste Management Environmental Management Historic Preservation Office Economic Development Operations General Expense Total Federal Grants Fund Other Grants Fund City Manager City Attorney City Court Community Services Fire ADOPTED BUDGETED ACTUAL BUDGETED EXPENDITURES EXPENDITURES EXPENDITURES 2001 2001 2002 $ 9,982,290 376,000 $ 8,836,930 376,000 $ 23,124,200 -0- 10,358,290 9,212,930 23,124,200 11,751,900 -0100,000 77,800 9,349,600 -074,580 47,640 10,308,000 1,275,000 150,000 46,260 11,929,700 9,471,820 11,779,260 42,806,860 248,230 43,055,090 39,471,600 152,010 39,623,610 58,888,990 148,590 59,037,580 250,000 350,000 863,410 736,200 1,009,840 8,077,440 108,000 -0166,990 -050,000 1,470,000 -013,081,880 -0350,000 863,410 1,199,960 1,026,930 15,803,640 100,000 30,000 206,310 -0-01,470,000 29,000 21,079,250 -0325,340 863,410 1,023,800 949,270 8,849,300 110,000 7,100 38,340 10,000 -01,500,000 -013,676,560 100,000 123,600 363,150 319,650 331,100 -091,390 163,150 279,000 -0- 100,000 122,620 362,400 500,000 425,700 C-20 SCHEDULE E TO RESOLUTION NO. 18947 CITY OF TUCSON SUMMARY BY DEPARTMENT OF EXPENDITURES WITHIN EACH FUND FISCAL YEAR 2002 FUND/DEPARTMENT SPECIAL REVENUE FUNDS (Continued) Other Grants Fund (Continued) Library Parks and Recreation Police Solid Waste Management Transportation Historic Preservation Office Operations Grants Office General Expense Total Other Grants Fund TOTAL SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS General Obligation Debt Service Fund Debt Service Street and Highway Debt Service Fund Debt Service TOTAL DEBT SERVICE FUNDS CAPITAL PROJECTS FUNDS Fire Library Parks and Recreation Police Solid Waste Management Transportation Environmental Management Operations General Expense TOTAL CAPITAL PROJECTS FUNDS ENTERPRISE FUNDS Tucson Water Tucson City Golf TOTAL ENTERPRISE FUNDS TOTAL CITY FUNDS ADOPTED BUDGETED ACTUAL BUDGETED EXPENDITURES EXPENDITURES EXPENDITURES 2001 2001 2002 $ 200,000 1,098,110 1,094,830 410,000 246,790 210,000 1,470,000 -0351,530 6,318,760 $ 258,283,580 $ 200,000 1,098,110 1,200,100 410,000 262,250 146,500 1,470,000 20,000 201,530 5,542,030 $ 230,339,310 $ 650,000 1,079,510 1,135,170 410,000 245,000 271,600 1,500,000 -0281,200 7,083,200 $ 311,760,320 $ 20,207,130 $ 19,385,750 $ 20,953,750 15,235,260 $ 35,442,390 15,235,260 $ 34,621,010 15,562,900 $ 36,516,650 $ 353,300 750,000 1,877,000 261,000 3,222,000 32,268,400 6,093,500 708,000 1,255,000 $ 46,788,200 $ 765,770 864,530 3,343,480 610,480 3,222,000 27,824,090 4,414,430 708,000 899,970 $ 42,652,750 $ 5,337,200 5,300,000 11,486,000 1,402,000 7,035,200 28,421,700 2,801,600 164,800 805,100 $ 62,753,600 $ 154,246,890 10,467,760 $ 164,714,650 $ 808,540,970 $ 150,337,370 10,477,320 $ 160,814,690 $ 754,418,720 $ 155,176,550 11,149,690 $ 166,326,240 $ 903,921,930 C-21 EXHIBIT I TO RESOLUTION NO. 18947 Final 2002 Budget Purpose of Expenditure Elected and Official Mayor and Council City Manager City Clerk City Attorney $ Elected and Official Sub-Total Neighborhood Services City Court Community Services Fire Library Parks and Recreation Tucson City Golf Police Citizen and Neighborhood Services Independent Police Auditor Public Defender Neighborhood Services Sub-Total Environment and Development Development Services Planning Solid Waste Management Transportation Tucson Water Environmental Management Historic Preservation Office Zoning Examiner Environment and Development Sub-Total Strategic Initiatives Tucson Convention Center Economic Development Intergovernmental Relations Tucson-Mexico Project Strategic Initiatives Sub-total Support Services Budget and Research Finance Human Resources Information Technology Operations Procurement Community Relations Equal Opportunity Office Grants Office Support Services Sub-Total Other Budgetary Accounts Outside Agencies General Expense Debt Service Contingency Other Budgetary Accounts Sub-Total TOTAL $ C-22 2,480,820 4,109,810 3,796,710 6,876,820 Final 2002 Budget Subject to State Budget Law $ 2,480,820 4,109,810 3,796,710 6,551,480 17,264,160 16,938,820 10,048,210 76,226,570 54,558,360 26,499,980 58,896,820 11,149,690 108,317,250 11,129,820 143,000 2,072,480 359,042,180 10,048,210 8,108,790 48,197,360 21,199,980 46,461,550 11,149,690 98,065,950 9,854,820 143,000 2,072,480 255,301,830 7,098,080 3,569,470 36,845,440 174,485,120 155,176,550 10,630,180 437,950 149,940 7,098,080 3,459,470 29,803,140 98,115,190 113,516,750 7,790,240 427,950 149,940 388,392,730 260,360,760 6,964,530 1,815,750 539,340 449,410 9,769,030 6,964,530 1,665,750 539,340 449,410 9,619,030 2,318,740 6,937,270 3,070,330 10,763,480 26,176,680 3,395,960 1,455,720 792,930 164,130 55,075,240 2,318,740 6,937,270 3,070,330 10,763,480 24,511,880 3,395,960 1,455,720 792,930 164,130 53,410,440 7,114,240 16,827,490 50,261,860 175,000 74,378,590 4,632,780 16,022,390 50,067,010 175,000 70,897,180 903,921,930 $ 666,528,060 ADOPTED BY THE MAYOR AND COUNCIL July 2, 2001 9580 ORDINANCE NO. RELATING TO TAXATION; FIXING, LEVYING, AND ASSESSING PRIMARY AND SECONDARY PROPERTY TAXES FOR THE CITY OF TUCSON UPON THE ASSESSED VALUATION OF THE PROPERTY WITHIN THE CITY OF TUCSON SUBJECT TO TAXATION, EACH IN A CERTAIN SUM UPON EACH ONE HUNDRED DOLLARS OF VALUATION, SUFFICIENT TO RAISE THE AMOUNT ESTIMATED TO BE REQUIRED IN THE ANNUAL BUDGET, LESS THE AMOUNTS ESTIMATED TO BE RECEIVED FROM OTHER SOURCES OF REVENUE AND UNENCUMBERED BALANCES FROM THE PREVIOUS FISCAL YEAR; PROVIDING FUNDS FOR VARIOUS PURPOSES, ALL FOR THE FISCAL YEAR ENDING JUNE 30, 2002. WHEREAS, the truth in property taxation public hearing was held on June 18, 2001; and WHEREAS, the public hearing for the purpose of hearing taxpayers was held on June 25, 2001, after which a Special Meeting of the Mayor and Council was duly convened during which a Budget of Proposed Expenditures was adopted in final form for the Fiscal Year 2002; WHEREAS, pursuant to the provisions of the laws of the State of Arizona and the Charter of the City of Tucson, the Mayor and Council of the City of Tucson are required to fix, levy, and assess a primary and a secondary rate of taxation upon each One Hundred Dollars ($100.00) of the assessed valuation of all real and personal property subject to taxation within the City sufficient to raise the amount estimated to be required in the annual budget to pay municipal expenses during the fiscal year ending June 30, 2002, less the amounts estimated to be received from all other sources of revenue and unencumbered balances from the previous fiscal year; C-23 WHEREAS, the County of Pima is per State law the assessing and collecting authority for the City of Tucson; NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF TUCSON, ARIZONA, AS FOLLOWS: SECTION 1. There is hereby levied on each One Hundred Dollars ($100.00) of the assessed valuation of all property, both real and personal, within the corporate limits of the City of Tucson, except such property as may by law be exempt from taxation, a primary property tax rate sufficient to raise the sum of TWO MILLION NINE HUNDRED THIRTY THOUSAND AND NINE HUNDRED DOLLARS ($2,930,900) or the sum equal to the maximum aggregate amount of primary property taxes allowed by law, whichever is the less, for the purpose of providing a General Fund for the City of Tucson for the fiscal year ending the June 30, 2002. SECTION 2. In addition to the rate set in Section 1 hereof, there is hereby levied on each One Hundred Dollars ($100.00) of assessed valuation of all property both real and personal, within the corporate limits of the City of Tucson, except such property as may be by law exempt from taxation, a secondary property tax rate sufficient to raise the sum of TWENTY MILLION NINE HUNDRED FIFTY-THREE THOUSAND AND SEVEN HUNDRED FIFTY DOLLARS ($20,953,750), but not more than the actual general obligation bond debt service due during the year for the purpose of providing a bond interest and redemption fund for the City of Tucson for the fiscal year ending June 30, 2002. SECTION 3. That the taxes assessed and levied in Sections 1 and 2 of this Ordinance are, and shall become, due and payable to the County Treasurer and Ex-officio Tax Collector of Pima County at his office in the Pima County Courthouse in the City of Tucson in the same manner and at the same time as provided by law for the collection and payment of State and County property taxes. 2 C-24 SECTION 4. That the City Clerk is authorized and directed to cause certified copies of this ordinance to be forthwith personally delivered to the Pima County Treasurer and to the Chairman of the Board of Supervisors County, Arizona, and to cause this Ordinance to be published of Pima for three consecutive issues in the official newspaper of the City of Tucson published and circulated in the City of Tucson. PASSED, ADOPTED AND APPROVED by the Mayor and Council of the City of Tucson, Arizona, July 2, 2001. MA ATTEST: I~~ -IRK"'.}' "i!ll:I "- APPROVED AS TO FORM: REVIEWED BY: ,"': !I~~ C ~ f? V'~A'/tf=~ ~If-~ ~ l+.k-t~~ CITY ATTORNEY .CI _/1 l. ANAGE / 1:\dd\ordin\TaxationFiscaI2002-F . . :.dfk:hm '2"0/01 8:40 AM . .doc 3 C-25 . C-26 NUMBER OF CITY EMPLOYEES PER 1,000 POPULATION Recurring Revenues Utilities (Golf and Water) Grant-Funded Positions 0.7 0.6 0.5 0.5 0.5 0.5 0.6 0.6 0.7 0.8 1.6 1.5 1.6 1.6 1.5 9.4 9.5 9.5 9.6 1994 1995 1996 1997 1.6 1.6 9.4 1993 1.5 1.4 9.8 9.7 9.7 1998 1999 2000 1.5 10.0 9.7 2001 2002 SELECTED ECONOMIC INDICATORS Tucson Metro Area Description 2000 Calendar Year 2001 2002 2003 Personal Income (Billions of Dollars) Percentage Change Over Prior Year $ 20.732 7.9 $ 21.884 5.6 $ 23.110 5.6 $ 24.268 5.0 Retail Sales Without Food (Billions of Dollars)* Percentage Change Over Prior Year $ 6.803 $ 7.149 $ 7.504 $ 7.879 7.3 5.1 5.0 5.0 Residential Building Permits (Units) Percentage Change Over Prior Year 7,799 (8.7) 7,494 (3.9) 6,160 (17.8) 5,863 (4.8) Population (000)** Percentage Change Over Prior Year 866.0 2.4 886.6 2.4 904.7 2.0 922.1 1.9 Wage and Salary Employment (000) Percentage Change Over Prior Year 350.7 4.2 359.5 2.5 368.1 2.4 375.0 1.9 .405 .405 .407 .407 Real Per Capita Disposable Income (1982) Dollars Percentage Change Over Prior Year $ 11,752 $ 11,652 $ 11,771 $ 11,846 1.0 0.6 Annual Earnings Per Worker Percentage Change Over Prior Year $ 29,439 3.7 $ 30,570 3.8 $ 31,628 3.5 $ 32,571 3.0 Consumer Price Index (CPI) Western Region (Percentage Change) 3.5 3.6 2.5 2.7 Personal Consumption Deflator (Percentage Change) 2.4 2.0 2.0 2.2 Gross Domestic Product (GDP) Implicit Price Deflator (Percentage Change) 2.1 1.7 1.8 1.8 418.2 4.5 434.5 3.9 444.7 2.4 Employment/Population Ratio Gasoline Sales (Millions of Gallons) Percentage Change Over Prior Year 1.3 400.0 (0.1) (0.9) Source: Economic Outlook, May 2001, Economics and Business Research Program, Eller College of Business and Public Administration, The University of Arizona. *Calculated by combining expenditures for retail sales less food with restaurant and bar sales. **Population projections were made prior to Census 2000 using different base data than population data on page D-6 D-3 COMMUNITY PROFILE TUCSON - Combining a Rich History with a Bright Future Permanent settlements were built in Tucson nearly 2,000 years ago by people of the Hohokam culture. A Long History of Many Cultures The Hohokam culture thrived in this region until it suddenly declined during the fourteenth century. Native American cultures believed to be probable descendants of the Hohokam were joined by new arrivals from Spain, Mexico, and the eastern United States. Mission San Xavier del Bac, the “White Dove of the Desert,” was established by the Franciscan Order in the late 1600s and still serves the Tohono O’Odham Native American community. The mission was recently restored, with the cleaning of interior frescoes done by European artists who trained local Tohono O’Odham tribal members in the craft. More than 300 years after Tucson’s founding as a mission site, the “Old Pueblo” continues to grow and celebrate its diverse cultural influences. An Interesting Place to Live Located in the Sonoran Desert, Tucson is surrounded by mountain ranges and lush desert valleys. Tucsonans enjoy over 300 days of sunshine each year and an average temperature of 82 degrees. In Money Magazine’s 1998 ranking of 300 cities, Tucson was selected as the fifth “Best Place to Live” for medium-size cities in the West. Leisure activities are boundless. The Tucson area has more than 27,000 acres of park lands. In the nearby mountains and deserts, there are many places to camp, hike, and fish; the southern Arizona region is ranked one of the five best areas in the United States for bird watching. Golfing is available year-round on over 30 public and private golf courses, and the Tucson area annually hosts a Professional Golfers’ Association (PGA) and a Ladies Professional Golf Association (LPGA) golf tournament. In the winter, skiing is only a one-hour drive from Tucson. The University of Arizona provides a full range of intercollegiate athletic events. The women’s softball team has won repeated National Collegiate Athletic Association (NCAA) championships. The men’s basketball team won the NCAA championship in 1997 and were runners up in the championship in 2001. Tucson is the spring training home for three major league baseball teams: Arizona Diamondbacks, Chicago White Sox, and Colorado Rockies. In addition, the Tucson Sidewinders, a AAA affiliate of the Arizona Diamondbacks, offers a full schedule of summer baseball. D-4 Tucson provides opportunities to stimulate the mind as well as the body. The University of Arizona, which is located near the center of Tucson, offers undergraduate, graduate, and doctoral degree programs and has an extension program open to the public. Pima Community College is the fifth largest multi-campus community college in the nation and offers courses in 64 program areas. There are over 215 arts groups and over 35 art galleries in Tucson. Tucson’s downtown arts district hosts over 800 arts and cultural events annually, with many other events and fairs available throughout Tucson. Many museums and other attractions are located in the Tucson area. Included are the Tucson Museum of Art, the Arizona Historical Society Museum, the Arizona State Museum, the Center for Creative Photography, the Tucson Children’s Museum, the Fort Lowell Museum, the Pima Air and Space Museum, Biosphere 2, the Tucson Botanical Gardens, the Reid Park Zoo, the Flandrau Planetarium, the Kitt Peak National Observatory, the San Xavier del Bac Mission, and the Arizona-Sonora Desert Museum (rated as one of America’s top ten zoos by Parade Magazine). We Mean Business Tucson’s business environment is as agreeable as its natural climate. Tourism, which accounted for over $1.5 billion in the past year, will continue to be a major contributor to the region’s economic base. Not just the service sector is booming: manufacturing employment in metropolitan Tucson has more than doubled in the past ten years. Tucson is home to a premier research institution–the University of Arizona–and is recognized as one of the megatrend cities for the 21st century with its emerging presence as a center for optics, astronomy, and health services. City leaders are committed to ensuring that growth will complement existing neighborhoods. Balancing Growth and Preservation The City of Tucson, incorporated in 1877, is the second largest city in the State of Arizona. Tucson is forecast to have a population of over 500,000 by the end of 2002. As with many communities in the West, growth has occurred at the edges of the urban area. To ensure that areas in the central city remain attractive places to live and work, the City of Tucson works with neighborhoods through its Citizen and Neighborhood Services and has initiated a Back to Basics program that directs financial resources to targeted areas. The aim of Back to Basics is to maintain and improve neighborhoods by collaborating with residents, businesses, and schools. Neighborhood residents are able to choose from a menu of options to determine for themselves how the financial resources are applied. Because “downtown is everyone’s neighborhood,” a special program has also been established to enhance downtown as a business, cultural, and residential area. D-5 COMMUNITY PROFILE Key Statistics City Government Tucson is the county seat for Pima County. Pima County is the second largest in population in Arizona. By charter from the State of Arizona, the City of Tucson is governed by a Mayor and Council. Council members are nominated by each of the six wards, but are elected in citywide elections. The Mayor is nominated and elected citywide. The Mayor and Council set policy and appoint a city manager to provide the general supervision and direction for city government operations. Demographics Tucson is growing: 45th largest city in 1980, 34th largest in 1990, and the 30th largest in 2000. Population 1980 1990 1995 2000 2001* Land Area 1980 1990 1995 1996 1997 1998 1999 2000 2001* Tucson 330,537 405,390 442,910 486,699 498,305 98.84 158.30 180.74 191.88 193.99 194.12 194.16 195.46 223.33 Pima County 531,433 666,880 758,585 847,600 867,500 square miles square miles square miles square miles square miles square miles square miles square miles square miles Racial/Ethnic Composition, 2000 White, Non-Hispanic 54.2% Hispanic 35.7% Black 4.1% Native American 1.6% Asian/Pacific Islander 2.5% Land Use, 1990 Undeveloped Residential Commercial Government Industrial Open Space Agricultural Other Median Age 1970 1980 1990 2000 38.72% 30.70% 5.83% 4.48% 4.11% 4.02% 1.04% 11.10% 25.7 years 28.3 years 30.8 years 32.1 years *Projected figures from the City of Tucson Planning Department assuming normal annexation rates. D-6 Economy For the next five years, Tucson is projected to be the 13th most rapidly growing metropolitan area in the United States for employment. Major Employers - Southern Arizona, 2001* (Based on number of full-time equivalent positions) U.S. Army Fort Huachuca University of Arizona Raytheon Systems Company State of Arizona Tucson Unified School District Davis-Monthan Air Force Base Pima County City of Tucson Phelps Dodge Mining Company Carondelet Health Network University Medical Center Tohono O’Odham Nation Tucson Medical Center (TMC) HealthCare ASARCO Incorporated Pima Community College Amphitheater Public Schools Wal-Mart Total Employment*** (Pima County) 1990 321,900 1995 385,912 1998 418,075 1999 429,332 2000 448,544 2001 457,055 11,376 11,032 10,149 9,978 9,102 8,796 7,119 6,058** 4,200 3,329 2,540 2,425 2,361 2,336 2,284 2,256 2,250 Unemployment Rates (Pima County) 1990 4.6% 1995 3.7% 1998 2.7% 1999 2.9% 2000 2.8% 2001 3.0% Annual Rate of Earnings (Per worker in current dollars) 1990 $20,015 1995 $23,844 1998 $26,311 1999 $27,453 2000 $29,439 2001 $30,570 Building Permits Issued Residential 1997 1,929 1998 2,359 1999 2,740 2000 2,689 Commercial 151 238 302 236 Industrial 16 34 7 17 *Source: “Star/Two/Hundred,” The Arizona Daily Star, March 11, 2001. **The City of Tucson’s Fiscal Year 2002 Adopted Budget includes 5,926 fulltime equivalent positions. ***Source: Economic Outlook, May 2001, Economics and Business Research Program, Eller College of Business and Public Administration, The University of Arizona. D-7 City Services The City of Tucson is committed to providing appropriate and equitable levels of service to all of its citizens. Some examples are listed below. Neighborhood Resources Parks (District, Neighborhood, Regional, and Open Space) Recreation Centers Neighborhood/Senior Centers Regional Centers After-School Program Sites Senior Citizen Program Sites Municipal Swimming Pools Municipal Golf Courses Tennis Court Sites Baseball, Little League, and Softball Fields Libraries Bookmobiles Solid Waste Management Tons of Waste Collected Tons of Material Recycled Number of Christmas Trees Mulched or Composted Transportation Number of Street Miles Maintained Miles of Bikeways Miles of Drainageway Number of Street Lights Annual Miles of Fixed-Route Bus Service Annual Miles of Paratransit Service Traffic Signals Tucson Water Miles of Water Lines Number of Water Connections Billion of gallons of storage capacity Billion of gallons of potable water delivered annually Public Safety Number of Authorized Commissioned Law Enforcement Personnel Average Police Emergency Response Time (in minutes) Average Police Response Time for All Emergency, Urgent and Routine Calls (in minutes) Number of Commissioned Fire Personnel Annual Number of Structural Fire Runs Annual Number of Other Fire Runs Number of Paramedics Annual Number of Paramedic Runs D-8 99 7 6 4 67 13 26 5 55 108 22 2 315,000 18,500 44,031 1,585 300 700 14,000 7,828,515 2,063,000 348 4,000 197,199 255 35.5 995.5 3.76 33.52 527 300 67,000 88 33,200 BENCHMARKING PROJECT In recent years, the City of Tucson has used performance goals and project management to increase its accountability and assess its effectiveness. Another way to measure municipal performance is to benchmark with other cities. This is commonly done in the private sector, particularly in health care and education, to compare effectiveness of organizations in the same business. For example, universities are often ranked on the quality of their freshman classes and how well students do over their four years. As undergraduates, measures such as Scholastic Aptitude Test/American College Test scores, faculty to student ratios, educational expenses per student, graduation rates, and alumni giving rates are widely used. Municipalities are just beginning to use the benchmarking technique. Included in this section are benchmarks comparing the City of Tucson’s metropolitan area with ten other metropolitan areas (see map on page D-10). These metropolitan areas, some larger and some smaller than Tucson, were chosen because of their western geography and governance, their ethnic distribution and economic variety, and their cultural and historical traditions—a combination similar enough to allow the comparison of some urban elements, yet sufficiently disparate to allow the contrast of others. The other metropolitan areas used are Albuquerque, Austin, Colorado Springs, Denver, El Paso, Las Vegas, Phoenix-Mesa, Salt Lake City, San Antonio, and San Diego. The Tucson metro area was compared with these other areas to determine how it compares economically and demographically. The benchmarks included in this section, comprised of ten economic benchmarks and six demographic benchmarks, are listed below and displayed in a series of graphs on the pages that follow. Economic Benchmarks • Metro Area 1999 Average Wage, Adjusted for Cost of Living, page D-11 • Metro Area 1999 Wage and Salary Employment, Number of Jobs Per 1,000 Population, page D-11 • Metro Area 1997 Population Below Poverty Level, page D-12 • Metro Area 2000 Cost of Living (adjusted for Tucson’s cost of living), page D-12 • Metro Area 2000 Cost of Groceries (adjusted for Tucson’s cost of groceries), page D-13 • Metro Area 2000 Cost of Housing (adjusted for Tucson’s cost of housing), page D-13 • Metro Area 2000 Cost of Transportation Index (adjusted for Tucson’s cost of transportation), page D-14 • Metro Area 1990 Mean Travel Time to Work, In Minutes, page D-14 • Percentage of Households that Use a Personal Computer, page D-15 • Metro Area 2000 Cost of Health Care (adjusted for Tucson’s Cost of Health Care), page D-15 Demographic Benchmarks 1998 Percent of Metro Population Less Than 18 Years Old, page D-16 1998 Percent of Metro Population Greater Than 64 Years Old, page D-16 Number of Persons Per Household, page D-17 Infant Death Rate Per 1,000 Population, 1995-97 Average Rate, page D-17 High School Diploma, Percent of Population 25 Years Old and Older, page D-18 Bachelor Degree, Percent of Population 25 Years Old and Older, page D-18 • • • • • • D-9 Benchmark Metropolitan Cities and Populations 2000 • Salt Lake City 1,333,914 Denver 2,581,506 • Colorado • Springs Las Vegas 1,563,282 • 516,929 Albuquerque 712,738 • San Diego 2,813,833 • Phoenix 3,251,876 •Tucson 843,746 « El Paso 679,672 • ! Austin 1,249,763 • San Antonio 1,592,383 • D-10 ECONOMIC BENCHMARKS Selected Regional Cities Benchmarked With Tucson METRO AREA 1999 AVERAGE WAGE Adjusted for Cost of Living $43,952 San Diego $42,061 Denver $40,877 Austin $33,208 Phoenix $32,595 Las Vegas Colorado Springs $31,502 Salt Lake City $31,403 $30,381 Albuquerque *** TUCSON *** $27,292 $25,544 San Antonio $21,969 El Paso $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 Source: American Chamber of Commerce Research Association, 4th Quarter 1999, Bureau of Labor Statistics/Tucson Planning Department Using Preliminary Data METRO AREA 1999 WAGE AND SALARY EMPLOYMENT Number of Jobs Per 1,000 Population 587 Denver Salt Lake City 566 557 Austin 535 Las Vegas 532 Albuquerque Colorado Springs 528 Phoenix-Mesa 514 487 San Antonio San Diego 457 *** TUCSON *** 425 El Paso 380 300 350 400 450 500 550 Source: U. S. Bureau of Commerce, Bureau of Economic Analysis, May 1999 D-11 600 650 ECONOMIC BENCHMARKS Selected Regional Cities Benchmarked With Tucson METRO AREA 1997 POPULATION BELOW POVERTY LEVEL Salt Lake City 8.6% Denver 9.2% Colorado Springs 9.9% Las Vegas 11.7% Austin 12.3% Phoenix-Mesa 14.2% Albuquerque 15.4% San Diego 15.5% *** TUCSON *** 16.9% San Antonio 18.7% El Paso 30.9% 0% 5% 10% 15% 20% 25% 30% 35% Source: City and County Databook, 1999 METRO AREA 2000 COST OF LIVING Tucson = 100 El Paso 93.4 Austin 93.7 95.0 San Antonio Colorado Springs 98.5 *** TUCSON *** 100.0 Phoenix 100.2 Albuquerque 101.1 Salt Lake City 104.4 Las Vegas 106.9 Denver 111.3 San Diego 122.3 70 80 90 100 110 Source: American Chamber of Commerce Research Association, 3rd Quarter 2000 D-12 120 130 ECONOMIC BENCHMARKS Selected Regional Cities Benchmarked With Tucson METRO AREA 2000 COST OF GROCERIES Tucson = 100 72.9 Austin 74.0 San Antonio 93.6 Colorado Springs Phoenix 95.1 El Paso 95.4 100.0 *** TUCSON *** 100.9 Albuquerque 104.6 Denver Las Vegas 105.2 Salt Lake City 105.5 110.9 San Diego 70 75 80 85 90 95 100 105 110 115 Source: American Chamber of Commerce Research Association, 3rd Quarter 2000 METRO AREA 2000 COST OF HOUSING Tucson = 100 El Paso 91.5 San Antonio 91.7 100.0 *** TUCSON *** 102.7 Austin 107.0 Albuquerque Phoenix 108.3 Las Vegas 109.4 Salt Lake City 110.4 Colorado Springs 110.8 Denver 132.4 San Diego 153.0 0 20 40 60 80 100 120 140 Source: American Chamber of Commerce Research Association, 3rd Quarter 2000 D-13 160 180 ECONOMIC BENCHMARKS Selected Regional Cities Benchmarked With Tucson METRO AREA 2000 COST OF TRANSPORTATION INDEX Tucson = 100 91.8 San Antonio 94.7 Albuquerque 95.7 Colorado Springs 96.6 Austin 97.8 Salt Lake City 99.2 Phoenix 100.0 *** TUCSON *** 100.7 El Paso 103.3 Denver 110.2 Las Vegas 113.4 San Diego 80 85 90 95 100 105 110 115 120 Source: American Chamber of Commerce Research Association, 3rd Quarter 2000 METRO AREA 1990 MEAN TRAVEL TIME TO WORK In Minutes Albuquerque 19.3 Austin 19.4 Colorado Springs 19.9 El Paso 20.0 Salt Lake City 20.1 Las Vegas 20.3 *** TUCSON *** 20.6 San Antonio 21.5 21.9 San Diego Phoenix/Mesa 22.9 Denver 23.5 19 20 21 22 Source: U. S. Census 1990 D-14 23 24 ECONOMIC BENCHMARKS Selected Regional Cities Benchmarked With Tucson PERCENTAGE OF HOUSEHOLDS THAT USE A PERSONAL COMPUTER 59.5% Salt Lake City 58.1% Denver San Diego 56.9% Austin 56.5% 53.3% Colorado Springs Albuquerque 50.2% Las Vegas 50.2% Phoenix-Mesa 50.2% *** TUCSON ** 50.0% 47.0% El Paso 46.1% San Antonio 0% 10% 20% 30% 40% 50% 60% 70% 120 130 Source: The Lifestyle Market Analyst, 1999 METRO AREA 2000 COSTS OF HEALTH CARE Tucson = 100 69.8 San Antonio 80.8 El Paso 82.3 Austin Salt Lake City 84.5 Albuquerque 86.3 Colorado Springs 99.1 *** TUCSON *** 100.0 Phoenix 100.9 San Diego 105.8 Las Vegas 106.8 Denver 110.0 60 70 80 90 100 110 Source: American Chamber of Commerce Research Association, 3rd Quarter 2000 D-15 DEMOGRAPHIC BENCHMARKS Selected Regional Cities Benchmarked With Tucson 1998 PERCENT OF METRO POPULATION LESS THAN 18 YEARS OLD 25.3% *** TUCSON *** Denver 26.1% Las Vegas 26.1% San Diego 26.2% Austin 26.7% Albuquerque 26.9% Phoenix 27.0% 27.3% Colorado Springs 29.2% San Antonio 32.3% El Paso 32.7% Salt Lake City 0% 5% 10% 15% 20% 25% 30% 35% Source: City and County Databook, 2000 1998 PERCENT OF METRO POPULATION GREATER THAN 64 YEARS OLD 7.6% Austin Salt Lake City 8.5% Colorado Springs 8.7% 9.3% El Paso Denver 9.7% San Antonio 10.9% Albuquerque 11.1% 11.7% San Diego Las Vegas 12.3% Phoenix 12.4% *** TUCSON *** 14.4% 0% 5% 10% 15% Source: City and County Databook, 2000 D-16 20% 25% 30% 35% DEMOGRAPHIC BENCHMARKS Selected Regional Cities Benchmarked With Tucson NUMBER OF PERSONS PER HOUSEHOLD 2.17 Denver Austin 2.33 Salt Lake City 2.33 2.42 *** TUCSON *** 2.46 Albuquerque Colorado Springs 2.49 2.55 Las Vegas San Diego 2.61 Phoenix 2.62 2.65 Mesa 2.80 San Antonio El Paso 3.17 2.00 2.30 2.60 2.90 3.20 3.50 Source: U. S. Census, 1990 INFANT DEATH RATE PER 1,000 POPULATION Average Rate 1995-97 El Paso 4.7 San Diego 5.3 Austin 5.5 Salt Lake City 5.6 Albuquerque 6.0 Denver 6.4 6.5 Las Vegas Colorado Springs 6.7 *** TUCSON *** 6.9 Phoenix 7.5 San Antonio 7.7 0.0 1.0 2.0 3.0 4.0 Source: City and County Databook , 2000 D-17 5.0 6.0 7.0 8.0 9.0 DEMOGRAPHIC BENCHMARKS Selected Regional Cities Benchmarked With Tucson HIGH SCHOOL DIPLOMA Percent of Population 25 Years Old and Older Mesa 84.8% 83.9% Albuquerque 83.0% Salt Lake City Austin 82.3% San Diego 82.3% 79.2% Denver Phoenix 78.7% *** TUCSON *** 78.6% Las Vegas 76.3% 69.1% San Antonio 65.3% El Paso 57.8% Colorado Springs 55% 60% 65% 70% 75% 80% 85% 90% Source: U. S. Census, 1990 BACHELOR DEGREE Percent of Population 25 Years Old and Older 34.4% Austin 30.4% Salt Lake City 29.8% San Diego 29.0% Denver 28.4% Albuquerque 27.5% Colorado Springs 21.0% Mesa *** TUCSON *** 20.7% 19.9% Phoenix San Antonio 17.8% El Paso 16.2% 13.4% Las Vegas 10% 15% 20% 25% Source: U. S. Census, 1990 D-18 30% 35% 40% CITY OF TUCSON Components of the Total Financial Plan Fiscal Year 2002 Total Budget $ 903,921,930 Operating Budget $ 666,744,730 Capital Budget $ 237,177,200 Mayor and Council $ 2,480,820 Public Defender $ 2,072,480 Budget and Research $ 2,318,740 City Court $ 577,000 City Manager $ 4,109,810 Development Services $ 7,098,080 Finance $ 6,937,270 Fire $ 9,079,200 City Clerk $ 3,796,710 Planning $ 3,569,470 Human Resources $ 3,070,330 Library $ 6,780,000 City Attorney $ 6,876,820 Solid Waste Management $ 29,155,440 Information Technology $ 10,763,480 Parks and Recreation $ 19,731,200 City Court $ 9,471,210 Transportation $ 73,818,420 Operations $ 18,992,880 Tucson City Golf $ 546,900 Community Services $ 76,226,570 Tucson Water $ 99,147,750 Procurement $ 3,395,960 Police $ 1,723,500 Fire $ 45,479,160 Environmental Management $ 2,323,780 Community Relations $ 1,455,720 Citizen and Neighborhood Services $ 10,243,000 Library $ 19,719,980 Historic Preservation Office $ 437,950 Equal Opportunity Office $ 792,930 Solid Waste Management $ 7,690,000 Parks and Recreation $ 39,165,620 Zoning Examiner $ 149,940 Grants Office $ 164,130 Transportation $ 100,666,700 Tucson City Golf $ 10,602,790 Tucson Convention Center $ 6,964,530 Outside Agencies $ 7,114,240 Tucson Water $ 56,028,800 Police $ 106,593,750 Office of Economic Development $ 1,815,750 General Expense $ 8,206,790 Environmental Management $ 8,306,400 Citizen and Neighborhood Services $ 886,820 Intergovernmental Relations $ 539,340 Debt Service $ 50,261,860 Operations $ 7,183,800 Independent Police Auditor $ 143,000 Tucson-México Project $ 449,410 Contingency Fund $ 175,000 General Expense $ 8,620,700 E-1 REVENUES Other Federal Revenues 3% Bond Proceeds 12% Secondary Property Tax 2% Business Privilege Tax 18% Licenses and Permits 2% Brought Forward 6% Other Local Taxes 2% Non-Revenue Receipts 1% Miscellaneous 11% Golf Course 1% Water Utility 13% Non-Recurring Federal Grants 5% Charges for Current Services 5% Grants and Shared Taxes 14% Public Housing 7% Certificates of Participation 1% Use of Money and Property 1% Fines, Forfeitures, and Penalties 1% Primary Property Taxes <1% State Revenue Sharing 6% FY 2002 Annual Budget Total Funds Available Percent of Total Estimated Revenues Operating Capital Budget Budget Primary Property Tax Secondary Property Tax Business Privilege Tax Other Local Taxes Licenses and Permits Fines, Forfeitures, and Penalties Use of Money and Property Grants and Shared Taxes State Revenue Sharing Charges for Current Services Non-Revenue Receipts Public Housing Other Federal Revenues $ 2,930,900 20,953,750 164,456,000 14,431,000 16,687,000 6,746,100 7,434,080 139,962,110 51,047,000 42,459,100 11,578,060 59,037,580 28,062,450 0% $ 2% 18% 2% 2% 1% 1% 14% 6% 5% 1% 7% 3% 2,930,900 20,953,750 159,275,000 14,431,000 16,687,000 6,746,100 7,434,080 111,406,910 51,047,000 42,459,100 11,578,060 59,037,580 26,263,650 $ -0-05,181,000 -0-0-0-028,555,200 -0-0-0-01,798,800 Total Recurring Revenues (Without Utilities) $ 565,785,130 62% $ 530,250,130 $ 35,535,000 11,149,690 113,516,750 1% 13% 690,451,570 76% $ 45,341,600 104,413,400 10,887,090 52,828,270 5% 12% 1% 6% Golf Course Water Utility Total Recurring Revenues $ Non-Recurring Federal Grants Bond Proceeds Certificates of Participation Brought Forward Total Funds Available $ 903,921,930 E-2 100% $ 10,602,790 99,147,750 640,000,670 546,900 14,369,000 $ -0-0226,490 26,517,570 666,744,730 50,450,900 45,341,600 104,413,400 10,660,600 26,310,700 $ 237,177,200 APPROPRIATIONS Debt Service 5% Strategic Initiatives 1% Environment and Development 43% General Expense 2% Outside Agencies 1% Contingency <1% Support Services 6% Non-Departmental 8% Elected and Official 2% Neighborhood Services 40% FY 2002 Annual Budget Total Purpose Elected and Official Neighborhood Services Environment and Development Strategic Initiatives Support Services Non-Departmental Outside Agencies General Expense Debt Service Contingency Total All Organizations $ 17,264,160 359,042,180 388,392,730 9,769,030 55,075,240 7,114,240 16,827,490 50,261,860 175,000 $ 903,921,930 E-3 Percent of Total Budgeted Expenditures Operating Capital Budget Budget 2% $ 17,264,160 40% 310,361,380 43% 215,700,830 1% 9,769,030 6% 47,891,440 1% 2% 5% <1% $ 7,114,240 8,206,790 50,261,860 175,000 100% $ 666,744,730 -048,680,800 172,691,900 -07,183,800 -08,620,700 -0-0- $ 237,177,200 REVENUES AND APPROPRIATIONS SUMMARY TOTAL BUDGET CLASSIFICATION FUNDS AVAILABLE Recurring Revenues Primary Property Tax Secondary Property Tax Business Privilege Tax Other Local Taxes Licenses and Permits Fines, Forfeitures, and Penalties Use of Money and Property Grants and Shared Taxes State Revenue Sharing Charges for Current Services Non-Revenue Receipts Public Housing Other Federal Revenues Total Recurring Revenues (Without Utilities) $ APPROPRIATIONS Elected and Official Neighborhood Services Environment and Development Strategic Initiatives Support Services Non-Departmental $ 2,930,900 -0164,456,000 14,431,000 16,687,000 6,746,100 5,262,960 58,392,770 51,047,000 40,731,170 1,844,030 -0-0- $ $ -0-05,181,000 -0-0-0-0-0-0-0-0-0-0- $ -020,953,750 -0-0-0-02,171,120 53,014,140 -01,727,930 9,734,030 59,037,580 26,263,650 $ -0-0-0-0-0-0-028,555,200 -0-0-0-01,798,800 $ 5,181,000 $ 203,256,200 $ 172,902,200 $ 30,354,000 -0-0- 11,149,690 113,516,750 10,602,790 99,147,750 5,181,000 $ 327,922,640 $ 282,652,740 -0-0-07,723,400 45,341,600 104,413,400 10,887,090 28,910,440 -0-0226,490 10,323,140 45,341,600 104,413,400 10,660,600 18,587,300 $ 517,475,170 $ 293,202,370 $ 224,272,800 $ $ $ $ 357,347,930 11,149,690 113,516,750 -0-0- -0-0- $ 690,451,570 $ 362,528,930 $ 357,347,930 45,341,600 104,413,400 10,887,090 52,828,270 -0-0-023,917,830 -0-0-016,194,430 $ 903,921,930 $ 386,446,760 $ 373,542,360 $ 12,904,400 $ $ $ 16,591,910 197,731,740 84,202,270 8,719,030 44,284,570 22,012,840 $ -05,827,000 5,058,400 -02,019,000 -0- $ 373,542,360 $ 12,904,400 17,264,160 359,042,180 388,392,730 9,769,030 55,075,240 74,378,590 TOTAL ALL ORGANIZATIONS $ 903,921,930 16,591,910 203,558,740 89,260,670 8,719,030 46,303,570 22,012,840 $ 386,446,760 RESTRICTED FUNDS TOTAL OPERATING CAPITAL RESTRICTED BUDGET BUDGET 2,930,900 -0159,275,000 14,431,000 16,687,000 6,746,100 5,262,960 58,392,770 51,047,000 40,731,170 1,844,030 -0-0- $ 362,528,930 Non-Recurring Federal Grants Bond Proceeds Certificates of Participation Brought Forward TOTAL FUNDS AVAILABLE 2,930,900 20,953,750 164,456,000 14,431,000 16,687,000 6,746,100 7,434,080 139,962,110 51,047,000 42,459,100 11,578,060 59,037,580 28,062,450 $ 565,785,130 Golf Course Water Utility Total Recurring Revenues GENERAL PURPOSE FUNDS TOTAL OPERATING CAPITAL RECURRING BUDGET BUDGET E-4 $ -020,953,750 -0-0-0-02,171,120 81,569,340 -01,727,930 9,734,030 59,037,580 28,062,450 672,250 155,483,440 299,132,060 1,050,000 8,771,670 52,365,750 $ 517,475,170 $ 672,250 112,629,640 131,498,560 1,050,000 3,606,870 43,745,050 $ 293,202,370 546,900 14,369,000 $ 45,269,900 -042,853,800 167,633,500 -05,164,800 8,620,700 $ 224,272,800 REVENUES AND EXPENDITURES COMPARISONS Actual FY 2000 CLASSIFICATION Funds Available Primary Property Tax Secondary Property Tax Business Privilege Tax Other Local Taxes Licenses and Permits Fines, Forfeitures, and Penalties Use of Money and Property Grants and Shared Taxes State Revenue Sharing Charges for Current Services Non-Revenue Receipts Public Housing Other Federal Revenues Golf Course Water Utility Non-Recurring* Brought Forward Total Funds Available Expenditures Elected and Official Neighborhood Services Environment and Development Strategic Initiatives Support Services Non-Departmental Total All Organizations $ $ $ $ Adopted FY 2001 2,596,208 17,136,880 147,229,852 13,363,557 15,731,101 5,802,095 7,526,259 131,544,938 49,154,072 38,033,680 4,133,133 36,403,311 20,038,886 8,081,602 94,307,406 70,794,063 44,618,675 706,495,718 $ 17,327,857 257,844,378 274,936,226 7,344,809 42,363,523 62,823,134 662,639,927 $ $ $ Estimated FY 2001 2,809,770 20,207,130 153,429,000 14,319,000 16,138,000 5,966,000 6,543,870 136,084,390 48,590,780 40,168,970 9,985,630 43,055,090 28,726,200 9,967,760 109,065,190 127,602,230 35,881,960 808,540,970 $ 15,823,570 302,925,480 359,183,970 9,390,120 50,791,760 70,426,070 808,540,970 $ $ $ 2,809,770 19,385,750 157,723,060 14,050,120 16,417,460 5,467,480 6,822,920 136,137,230 51,619,370 40,872,430 8,893,845 39,623,610 33,710,280 9,977,230 110,210,370 104,854,240 32,702,724 791,277,889 $ 15,568,890 295,476,110 324,540,540 8,509,390 46,985,090 63,338,900 754,418,920 $ *Note: This revenue category consists of non-recurring federal funds, bond proceeds, and certificates of participation. E-5 Adopted FY 2002 $ $ 2,930,900 20,953,750 164,456,000 14,431,000 16,687,000 6,746,100 7,434,080 139,962,110 51,047,000 42,459,100 11,578,060 59,037,580 28,062,450 11,149,690 113,516,750 160,642,090 52,828,270 903,921,930 17,264,160 359,042,180 388,392,730 9,769,030 55,075,240 74,378,590 903,921,930 FIVE-YEAR COMPARISON OF GENERAL PURPOSE REVENUES AND TOTAL REVENUES ($000s) $1,000,000 $903,922 $900,000 $791,278 $800,000 $706,496 $700,000 $652,265 $613,366 $600,000 $500,000 $400,000 $362,972 $301,336 $370,680 $386,447 $321,610 $300,000 $200,000 $100,000 $-01998 Actual 1999 Actual 2000 Actual General Purpose Revenues E-6 2001 Estimated Total Revenues 2002 Adopted SUMMARY OF EXPENDITURES BY DEPARTMENT Actual FY 2000 Elected and Official Mayor and Council City Manager City Clerk City Attorney Sub-Total Neighborhood Services City Court Community Services Fire Library Parks and Recreation Tucson City Golf Police Citizen and Neighborhood Services Independent Police Auditor Public Defender Sub-Total Environment and Devlopment Development Services Planning Solid Waste Management Transportation Tucson Water Environmental Management Historic Preservation Office Zoning Examiner Sub-Total Strategic Initiatives Tucson Convention Center Office of Economic Development Intergovernmental Relations Tucson-Mexico Project Sub-Total $ 2,172,491 4,583,012 4,619,612 5,952,742 Adopted FY 2001 $ 2,648,040 4,169,480 2,305,130 6,700,920 Estimated FY 2001 $ 2,529,130 4,063,890 2,404,120 6,571,750 Adopted FY 2002 $ 2,480,820 4,109,810 3,796,710 6,876,820 17,327,857 15,823,570 15,568,890 17,264,160 8,570,645 53,710,985 37,750,038 16,366,840 39,253,926 8,081,602 90,098,102 2,025,324 128,219 1,858,697 9,508,660 62,312,990 44,711,360 20,928,880 45,470,650 10,467,760 102,813,560 4,600,010 137,840 1,973,770 9,448,370 54,874,090 43,036,680 19,250,820 43,773,340 10,477,320 110,443,860 2,061,350 136,510 1,973,770 10,048,210 76,226,570 54,558,360 26,499,980 58,896,820 11,149,690 108,317,250 11,129,820 143,000 2,072,480 257,844,378 302,925,480 295,476,110 359,042,180 4,621,577 3,029,093 28,116,214 107,545,647 127,362,466 4,001,692 120,178 139,359 6,641,510 3,190,540 32,216,970 153,661,260 154,246,890 8,723,420 358,430 144,950 6,431,290 3,182,540 30,945,820 126,721,400 150,337,370 6,481,660 293,970 146,490 7,098,080 3,569,470 36,845,440 174,485,120 155,176,550 10,630,180 437,950 149,940 274,936,226 359,183,970 324,540,540 388,392,730 5,102,130 1,346,517 578,897 317,265 6,991,730 1,472,910 503,460 422,020 6,190,600 1,354,680 513,530 450,580 6,964,530 1,815,750 539,340 449,410 7,344,809 9,390,120 8,509,390 9,769,030 E-7 Summary of Expenditures by Department (Continued) Actual FY 2000 Support Services Budget and Research Finance Human Resources Information Technology Operations Procurement Community Relations Equal Opportunity Office Grants Office Sub-Total Non-Departmental Outside Agencies General Expense Debt Service Contingency Fund Sub-Total Total All Departments $ 1,781,793 6,614,950 2,877,308 9,512,321 16,975,713 2,841,073 1,138,729 502,582 119,054 Adopted FY 2001 $ 2,428,430 6,904,960 2,965,020 10,040,220 22,845,450 3,623,170 1,238,600 582,590 163,320 Estimated FY 2001 $ 2,428,430 6,767,460 2,877,500 9,180,390 20,303,860 3,521,070 1,238,600 533,390 134,390 Adopted FY 2002 $ 2,318,740 6,937,270 3,070,330 10,763,480 26,176,680 3,395,960 1,455,720 792,930 164,130 42,363,523 50,791,760 46,985,090 55,075,240 6,453,222 11,018,149 45,351,763 -0- 7,629,100 12,882,150 49,714,820 200,000 7,539,100 7,105,310 48,576,950 117,540 7,114,240 16,827,490 50,261,860 175,000 62,823,134 70,426,070 63,338,900 74,378,590 $ 662,639,927 $ 808,540,970 $ 754,418,920 $ 903,921,930 SUMMARY BY CHARACTER OF EXPENDITURES Actual FY 2000 Personal Services Services Commodities Equipment Debt Service Other Inter-Activity Transfers Operating Total Capital Improvements Total All Expenditures Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 $ 264,244,043 $ 284,574,890 $ 284,638,680 $ 303,040,130 169,346,552 190,611,450 183,241,310 196,507,860 48,679,335 47,901,810 51,640,490 55,204,890 22,833,598 21,455,180 21,744,110 23,038,540 68,624,716 76,344,030 74,872,470 78,764,860 45,449,373 37,494,710 41,583,890 38,582,250 (72,603,118) (35,149,700) (50,662,020) (28,393,800) 546,574,499 116,065,428 623,232,370 185,308,600 607,058,930 147,359,990 666,744,730 237,177,200 $ 662,639,927 $ 808,540,970 $ 754,418,920 $ 903,921,930 E-8 REVENUE DETAIL All Funds Summary Actual FY 2000 FINANCIAL RESOURCES Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 GENERAL FUND SPECIAL REVENUE FUNDS ENTERPRISE FUNDS DEBT SERVICE FUNDS CAPITAL PROJECTS FUNDS $ 297,770,222 $ 303,312,150 $ 305,034,454 $ 326,565,120 223,068,036 258,283,580 248,155,075 311,760,320 102,389,008 119,532,950 120,687,600 124,666,440 32,555,446 35,442,390 34,621,010 36,516,650 50,713,006 91,969,900 82,779,750 104,413,400 TOTAL ALL FUNDS $ 706,495,718 $ 808,540,970 $ 791,277,889 $ 903,921,930 General Fund Primary Property Tax Business Privilege Tax Other Local Taxes Licenses and Permits Fines, Forfeitures, and Penalties Use of Money and Property Grants and Shared Taxes State Revenue Sharing Charges for Current Services Non-Revenue Receipts Certificates of Participation Brought Forward Use of Fund Balance Total General Fund Special Revenue Funds Business Privilege Tax Licenses and Permits Use of Money and Property Grants and Shared Taxes Charges for Current Services Public Housing Local Revenue Federal Grants Certificates of Participation Brought Forward Use of Fund Balance Total Special Revenue Funds $ 2,596,208 $ 2,809,770 $ 2,809,770 $ 2,930,900 99,527,475 97,796,140 102,397,130 105,769,770 13,363,557 14,319,000 14,050,120 14,431,000 15,723,326 16,128,800 16,408,260 16,677,000 5,802,095 5,966,000 5,467,480 6,746,100 4,439,921 4,743,870 5,102,920 5,929,080 56,793,548 58,829,500 59,408,310 58,152,620 49,154,072 48,590,780 51,619,370 51,047,000 15,992,335 16,102,900 16,739,660 16,770,130 4,133,133 9,985,630 8,893,845 11,578,060 6,214,405 8,695,430 5,900,650 10,565,590 9,602,817 8,547,950 5,440,559 11,711,990 14,427,330 10,796,380 10,796,380 14,255,880 $ 297,770,222 $ 303,312,150 $ 305,034,454 $ 326,565,120 $ 47,702,377 $ 55,632,860 $ 55,325,930 $ 58,686,230 7,775 9,200 9,200 10,000 2,775,534 1,800,000 1,720,000 1,505,000 60,603,928 62,019,630 61,493,660 66,246,590 22,041,345 24,066,070 24,132,770 25,688,970 2,238,560 1,900,940 1,893,370 1,942,620 61,563,170 96,317,250 87,114,360 130,499,010 6,507,119 -0-0321,500 11,543,658 7,828,300 7,756,455 15,563,980 8,084,570 8,709,330 8,709,330 11,296,420 $ 223,068,036 $ 258,283,580 $ 248,155,075 $ 311,760,320 E-9 All Funds Summary (Continued) Actual FY 2000 FINANCIAL RESOURCES Enterprise Funds Golf Course Water Utility Total Enterprise Funds Debt Service Funds Secondary Property Tax State Shared Taxes Use of Money and Property Use of Fund Balance Total Debt Service Funds Capital Projects Funds Bond Funds Proceeds Total Capital Projects Funds $ Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 8,081,602 $ 10,467,760 $ 10,477,230 $ 11,149,690 94,307,406 109,065,190 110,210,370 113,516,750 $ 102,389,008 $ 119,532,950 $ 120,687,600 $ 124,666,440 $ 17,136,880 $ 20,207,130 $ 19,385,750 $ 20,953,750 14,147,462 15,235,260 15,235,260 15,562,900 310,804 -0-0-0960,300 -0-0-0$ 32,555,446 $ 35,442,390 $ 34,621,010 $ 36,516,650 $ 50,713,006 $ 91,969,900 $ 82,779,750 $ 104,413,400 $ 50,713,006 $ 91,969,900 $ 82,779,750 $ 104,413,400 E-10 GENERAL FUND The General Fund accounts for all revenues and expenditures used to finance the traditional services associated with a municipal government which are not accounted for in other funds. These services include Elected and Official, Neighborhood Services, Environmental and Development, Strategic Initiatives, Support Services, and Non-Departmental program categories. Actual FY 2000 FINANCIAL RESOURCES Business Privilege Tax $ 99,527,475 $ 97,796,140 $ 102,397,130 $ 105,769,770 Total Licenses and Permits Sign Permits Business Licenses Liquor Licenses Street Work Permits Parking Meter Collections Hooded Meter Fees Vehicle Permits Cable Television Licenses MCI Settlement Telecommunications Applications Fee Telecommunications Licenses and Franchise Fees Utility Franchise Fees Total Fines, Forfeitures, and Penalties Civil Traffic Diversion Program Prosecutor's Diversion Program Criminal Traffic Violations Non-Moving Traffic Violations Criminal Misdemeanor Driving While Intoxicated 6,543,082 $ 4,930,880 1,889,595 6,971,000 $ 5,359,000 1,989,000 2,809,770 $ Adopted FY 2002 $ $ 2,809,770 $ Estimated FY 2001 Primary Property Tax Other Local Taxes Public Utility Tax Transient Occupancy Tax Room Tax 2,596,208 $ Adopted FY 2001 7,035,520 $ 5,097,300 1,917,300 2,930,900 7,211,000 5,275,000 1,945,000 $ 13,363,557 $ 14,319,000 $ 14,050,120 $ 14,431,000 $ 285,818 $ 1,992,678 719,450 338,005 569,253 20,307 54,800 2,245,502 -0-0- 272,000 $ 1,943,000 707,000 260,000 1,016,000 8,000 54,000 2,677,800 -0-0- 256,000 $ 1,994,700 698,300 -0592,000 20,160 47,700 2,673,700 -0-0- 256,000 2,039,000 710,000 -0547,000 32,000 49,500 2,818,000 225,000 7,500 884,112 498,000 1,324,700 1,074,000 8,613,401 8,693,000 8,801,000 8,919,000 $ 15,723,326 $ 16,128,800 $ 16,408,260 $ 16,677,000 $ 1,173,464 $ 124,115 2,645,707 8,845 53,422 114,353 E-11 743,000 $ 97,000 2,629,000 40,000 239,000 277,000 1,000,000 $ 138,900 2,797,000 2,200 100 55,700 1,000,000 140,200 3,200,000 2,000 100 55,000 General Fund (Continued) Actual FY 2000 FINANCIAL RESOURCES Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 Fines, Forfeitures, and Penalties Filing Fees-Domestic Violence Probation Fees City Court Miscellaneous Time Payment Fees $ Sub-Total Total Grants and Shared Taxes Shared State Taxes Auto Lieu Taxes State Sales Tax Sub-Total 45,000 $ 280,000 450,000 149,900 45,000 300,000 500,000 149,900 5,163,000 4,918,800 5,392,200 510,760 19,095 2,655 2,965 28,265 6,906 13,316 5,917 61,927 679,000 17,400 3,300 -018,400 69,540 12,300 3,060 -0- 417,200 14,600 1,500 1,900 20,200 1,780 18,200 5,800 67,500 1,208,900 20,000 2,000 2,500 25,000 2,000 20,000 6,000 67,500 651,806 803,000 548,680 1,353,900 $ 5,802,095 $ 5,966,000 $ 5,467,480 $ 6,746,100 $ 295,220 $ 1,052,162 391,965 157,390 28,447 12,994 79,357 2,422,386 340,000 $ 205,000 778,070 170,000 25,000 13,000 112,800 3,100,000 479,000 $ 480,000 778,070 193,700 25,000 13,030 84,120 3,050,000 1,334,560 480,000 676,020 170,000 25,000 19,400 74,100 3,150,000 $ 4,439,921 $ 4,743,870 $ 5,102,920 $ 5,929,080 Sub-Total Use of Money and Property City Parking Facilities Rentals Tenant Rent El Presidio Garage Telephone Pay Booths Residential Parking Permit Non-Residential Parking Permit Interest Earnings 46,000 $ 245,000 676,000 171,000 5,150,289 Other Fines/Forfeitures Parking Violations Zoning Code Violations Fire Code Violations Building Code Violations Water Waste Violations Other Fines/Forfeitures False Alarm Violations Offroad Vehicle Violations Dishonored Check Total 38,889 $ 269,077 602,809 119,608 $ 17,161,479 $ 17,650,000 $ 17,650,000 $ 16,303,000 38,645,210 38,604,000 40,363,000 39,119,000 55,806,689 E-12 56,254,000 58,013,000 55,422,000 General Fund (Continued) Actual FY 2000 FINANCIAL RESOURCES Grants and Shared Taxes (Continued) Grants-In-Aid (State and Local) City Manager Grants City Attorney Grants City Court Grants Police Grants Parks and Recreation Grants $ Sub-Total Total State Revenue Sharing Charges for Current Services General Government Planning Charges Tri-Band IGA Dispatch IGA Sale of Codes, Regulations, and Maps Court Transcript Charges Other Sub-Total Public Safety Community Design Review Committee Fees Site Plan Review Fees Police Charges University of Arizona Fire Services Building Inspection Fees Plumbing Inspection Fees Electrical Inspection Fees Sign Inspection Fees Mechanical Inspection Fees Permit Inspection Fee Review Fees Other Certification of Occupancy Fees Police Protection Crime Lab Service Fees Capacity for Fee Increases Sub-Total Adopted FY 2001 -0- $ 23,636 -0883,003 80,220 -0- $ 117,030 175,000 1,768,150 515,320 986,859 2,575,500 Estimated FY 2001 -0- $ 117,030 175,000 585,960 517,320 1,395,310 Adopted FY 2002 20,000 124,290 175,000 2,009,490 401,840 2,730,620 $ 56,793,548 $ 58,829,500 $ 59,408,310 $ 58,152,620 $ 49,154,072 $ 48,590,780 $ 51,619,370 $ 51,047,000 $ 280,204 $ 26,001 328,937 42,673 262,900 $ 26,000 355,000 28,560 280,000 $ 26,000 365,500 28,560 280,000 26,000 365,500 28,560 1,435 11,270 5,800 6,790 -011,200 -05,000 690,520 685,050 711,260 705,060 156,512 175,000 -0- -0- 62,210 55,480 100,000 50,000 54,000 -0- -050,700 100,000 -052,400 100,000 5,138,676 778,638 698,559 182,784 421,221 -0-018,267 10,253 4,745,300 710,000 710,000 200,000 400,000 -0-023,250 13,000 -0-0-0-0-07,129,600 1,179,600 20,300 -0- -0-0-0-0-07,184,750 1,224,280 20,000 -0- 5,639 -0-0- -0-0820,000 6,100 235,300 -0- 6,200 -0-0- 7,628,239 7,900,550 8,721,600 8,587,630 E-13 General Fund (Continued) Actual FY 2000 FINANCIAL RESOURCES Charges for Current Services (Continued) Emergency Medical Transport $ Recreation Fee Classes Facility Reservations Permits Civic Events Equipment General Recreation Programs Sports Programs Udall Center Programs Randolph Center Programs Tennis Centers Swimming Pool Admissions El Pueblo Center Programs Reid Park Concessions Zoo Concessions Other Parks Concessions Special Events Baseball Revenues El Rio Center Programs Clements Center Programs Miscellaneous Sub-Total Total Non-Revenue Receipts Sale of Property Real Property Vehicles Scrap Material Unclaimed Property Other Sub-Total Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 4,048,255 $ 3,624,000 $ 3,425,500 $ 3,800,000 1,049,552 162,970 55,758 48,336 58,606 139,527 153,414 26,574 37,415 151,471 107,888 3,674 1,301,428 3,969 4,990 268,309 6,744 13,178 31,518 1,052,000 200,000 73,000 97,000 91,000 186,000 155,000 25,000 54,000 194,300 100,000 10,000 1,400,000 12,000 -0219,000 10,000 15,000 -0- 1,025,000 200,000 73,000 97,000 91,000 186,000 155,000 30,000 54,000 194,300 100,000 8,000 1,400,000 8,000 -0219,000 6,000 15,000 20,000 1,052,000 200,000 73,000 97,000 91,000 186,000 155,000 30,000 54,000 194,300 110,000 5,000 1,104,000 8,000 18,340 256,300 6,000 15,000 22,500 3,625,321 3,893,300 3,881,300 3,677,440 $ 15,992,335 $ 16,102,900 $ 16,739,660 $ 16,770,130 $ 352,426 $ 45,279 -026,748 52,032 476,485 E-14 31,500 $ 8,600 -020,500 53,300 113,900 427,670 $ 87,550 16,700 27,170 33,060 400,000 70,000 16,800 28,000 32,000 592,150 546,800 General Fund (Continued) Actual FY 2000 FINANCIAL RESOURCES Non-Revenue Receipts (Continued) Recovered Expenditures Uninsured Damages Industrial Insurance Payroll Deductions Charges Other $ Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 163,645 $ 112,540 2,195 1,260,178 70,000 $ 125,000 2,000 559,140 70,000 $ 109,870 2,000 1,314,200 70,000 110,000 2,000 1,755,330 1,538,558 756,140 1,496,070 1,937,330 54,150 60,200 55,000 70,000 12,382 83,374 5,000 10,000 5,000 42,880 5,000 42,600 149,906 75,200 102,880 117,600 Other General Revenues -0- 4,000,000 2,612,405 4,000,000 Off Duty Police Program 1,827,732 2,940,000 3,120,850 3,000,000 140,452 2,100,390 969,490 1,976,330 Sub-Total Sundry Income Reimbursement Court Attorney Fees Employee Fees Other Sub-Total Other Funding Sources Total $ 4,133,133 $ 9,985,630 $ 8,893,845 $ 11,578,060 Certificates of Participation $ 6,214,405 $ 8,695,430 $ 5,900,650 $ 10,565,590 Brought Forward $ 9,602,817 $ 8,547,950 $ 5,440,559 $ 11,711,990 Use of Fund Balance $ 14,427,330 $ 10,796,380 $ 10,796,380 $ 14,255,880 Total General Fund $ 297,770,222 $ 303,312,150 $ 305,034,454 $ 326,565,120 E-15 General Fund (Continued) HIGHLIGHTS Primary Property Tax The city's recommended levy is $121,130 higher than the Fiscal Year 2001 adopted levy due to an expected increase in property assessments for new development, annexations, and inflation. The primary rate is based on $0.1406 per $100 assessed valuation. Business Privilege Tax Revenue from the business privilege tax is a funding source for the general fund and various special revenue funds. For Fiscal Year 2002 the total projected sales tax collections are $164,456,000, a 7.2% increase over the Fiscal Year 2001 adopted amount. Of this amount, $105,769,770 is allocated to the general fund and $58,686,230 to special revenue funds. Other Local Taxes The public utility taxes increased $240,000 and transient occupancy and room taxes decreased $128,000. No rate increase is assumed for the utilities beyond what has been approved by the Arizona Corporation Commission. Licenses and Permits This revenue source increased by $548,200 over adopted revenues for Fiscal Year 2001. Of this increased amount, $140,200 is revenue collected in cable television fees, $225,000 for MCI settlement, $583,500 for telecommunications licenses and fees, $226,000 from utility franchise fees, $96,000 in business licenses, and $6,500 in other revenues. These increases are offset by a decrease of $260,000 in street work permits and $469,000 in parking meter collections. Fines, Forfeitures, and Penalties Total revenues from all fines, forfeitures, and penalties are forecast to increase $780,100 from Fiscal Year 2001 adopted revenues. This was mostly due to increased collection rates of court fines. Use of Money and Property An increase of $1,185,210 from Fiscal Year 2001 adopted revenues is projected for these revenue sources primarily due to increased parking garage rates. . Grants and Shared Taxes The major sources of funds in this category are for auto lieu and state sales taxes. The city's share for both taxes is allocated in proportion to the total population of the state, which decreased in 2002 based on the last census. The auto lieu taxes (vehicle license taxes) allocation is based on a statutory formula that is applied to the vehicle license tax collected in Pima County. A decrease of $1,347,000 from Fiscal Year 2001 adopted revenues is forecast for Fiscal Year 2002. The state sales tax is forecast to increase $515,000 over Fiscal Year 2001 adopted revenues, although Fiscal Year 2002 will be lower than revised estimates for Fiscal Year 2001. State Revenue Sharing An increase of $2,456,220 is forecast for Fiscal Year 2002 compared to the Fiscal Year 2001 adopted budget. This allocation is made from the state income tax collections for Fiscal Year 2000 based on the city's population relative to the state. The Fiscal Year 2002 forecast is actually lower than the revised estimate for Fiscal Year 2001 due to the last census. E-16 General Fund (Continued) Charges for Current Services Total charges for current services are projected to increase $667,230 over Fiscal Year 2001 adopted revenues. The Fiscal Year 2002 estimate for public safety increased by $687,080 primarily due to building inspection and review fees. The fee for emergency medical transport services provided by the Fire Department is expected to generate $176,000 more revenue than the Fiscal Year 2001 adopted amount. In recreation areas, a decrease of $215,860 from Fiscal Year 2001 adopted revenues is forecast due for the most part to privatization of zoo concessions. Non-Revenue Receipts These sources are projected to increase $1,592,430 for Fiscal Year 2002. Sale of property increased by $432,900 and recovered expenditures reflect an increase of $1,181,190. The proposed allotment of other general revenues reflects capacity for additional revenues that will be utilized to meet unexpected service demands or opportunities contingent upon the availability of funds. In no event will revenues be expended from this source without Mayor and Council review and approval. Certificates of Participation Certificates of participation include $3,142,500 to complete the purchase of mobile data terminals and construct a new fire station at the Public Safety Academy for the Fire Department, $2,196,600 for building facilities projects, $5,000,000 for an Emergency Communications facility, $131,000 to expand 911 equipment, and $95,490 for Transportation Enterprise Area Management. Brought Forward Brought forward funding will increase $3,164,040 over the Fiscal Year 2001 adopted amount based on carryforward requirements. Use of Fund Balance Fund balance in the amount of $14,255,880 is used to fund various programs in the Fiscal Year 2002 budget. E-17 SPECIAL REVENUE FUNDS Special Revenue Funds are used to account for revenues derived from specific taxes or other earmarked revenue sources. They are usually required by statute, charter provision, local ordinance, or federal grant regulation to record particular operating or capital functions of the city. Actual FY 2000 FINANCIAL RESOURCES Business Privilege Tax Solid Waste Management Fund Library Fund Public Safety Academy Fund Tucson Convention Center Fund Mass Transit Fund Total Licenses and Permits Sanitation Refuse Hauling Fees Total Use of Money and Property Interest Earnings Solid Waste Management Fund Library Fund Public Safety Academy Fund Tucson Convention Center Fund Highway User Revenue Fund Highway User Revenue Fund Section D Restricted Total Grants and Shared Taxes Shared State Taxes Highway User Revenue Fund Highway User Revenue Fund Section D Restricted Local Transit Assistance Fund Sub-Total Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 $ 15,181,925 $ 17,734,890 $ 17,346,870 $ 18,062,320 8,005,253 8,512,440 8,413,540 8,404,090 2,580,929 2,947,010 3,201,620 3,355,420 1,671,402 3,336,730 2,762,320 2,993,710 20,262,868 23,101,790 23,601,580 25,870,690 $ 47,702,377 $ 55,632,860 $ 55,325,930 $ 58,686,230 $ 7,775 $ 9,200 $ 9,200 $ 10,000 $ 7,775 $ 9,200 $ 9,200 $ 10,000 $ 27,883 $ 6,507 7,580 20,588 2,404,711 308,265 -0- $ -0-0-01,500,000 300,000 -0- $ -0-0-01,720,000 -0- -0-0-0-01,505,000 -0- $ 2,775,534 $ 1,800,000 $ 1,720,000 $ 1,505,000 $ 24,466,714 $ 22,907,740 $ 31,558,000 $ 26,774,280 6,933,291 7,168,000 -0-02,511,416 2,818,970 2,818,970 2,706,800 33,911,421 32,894,710 34,376,970 29,481,080 E-18 Special Revenue Funds (Continued) Actual FY 2000 FINANCIAL RESOURCES State and Local Grants City Manager Grants City Attorney Grants City Court Grants Community Services Grants Fire Grants Pima County Library Support State/Local Library Grants Parks and Recreation Grants Police Grants Solid Waste Management Grants Transportation Grants Environmental Management Historic Preservation Office Operations Grants Equal Opportunity Office General Expense $ Sub-Total Total Charges for Current Services Public Safety Public Safety Academy Sanitation Commercial Refuse Services Landfill Services Charges Self Haul Fee Refuse Penalties Recycling Sub-Total Library Charges Adopted FY 2001 -0- $ 100,000 $ 74,147 123,600 168,230 363,150 333,578 319,650 3,231 331,100 7,724,808 10,124,440 1,000,000 200,000 2,599,302 4,273,110 736,078 1,094,830 -0410,000 Estimated FY 2001 -0- $ 91,390 163,150 279,000 200 9,529,050 200,000 4,273,110 1,200,100 410,000 Adopted FY 2002 100,000 122,620 362,400 500,000 425,700 9,739,090 1,900,000 5,516,010 1,135,170 410,000 13,701,643 300,000 25,173 775 -025,542 9,453,510 300,000 210,000 1,470,000 -0351,530 8,832,660 300,000 146,500 1,470,000 20,000 201,530 10,401,720 4,100,000 271,600 1,500,000 -0281,200 26,692,507 29,124,920 27,116,690 36,765,510 $ 60,603,928 $ 62,019,630 $ 61,493,660 $ 66,246,590 $ 449,091 $ 865,580 $ 837,510 $ 827,930 5,369,237 3,644,734 379,641 220,869 119,103 5,200,000 3,778,520 558,000 100,000 46,000 5,200,000 3,778,520 558,000 100,000 46,000 5,272,000 4,178,000 558,000 130,000 46,000 9,733,584 9,682,520 9,682,520 10,184,000 587,974 592,000 595,500 605,000 E-19 Special Revenue Funds (Continued) Actual FY 2000 FINANCIAL RESOURCES Charges for Current Services (Continued) Public Transportation Adult Fares Special Reduced Rates Student Fares Shuttle Service Advertising Revenue County/Other Local Operating Assistance Special Needs Other Sub-Total Tucson Convention Center Room and Space Rental Box Office Fees Parking Recovered Expenditures Catering and Concessions Program Sales Commission Revenues Facility User Fees Sub-Total Total $ Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 3,937,069 $ 1,227,122 1,042,264 60,400 77,372 1,925,975 5,296,770 $ 1,622,220 -0209,950 70,000 2,017,030 5,560,200 $ 1,438,770 -0204,040 70,300 1,999,870 5,518,670 1,508,720 -0215,620 70,000 2,578,770 269,769 17,579 275,000 5,000 275,000 107,960 262,260 105,000 8,557,550 9,495,970 9,656,140 10,259,040 1,066,149 160,234 680,465 27,086 349,208 39,495 58,215 332,294 1,200,000 190,000 700,000 40,000 500,000 50,000 50,000 700,000 1,481,000 167,100 681,100 39,200 466,500 56,000 45,200 425,000 1,500,000 200,000 700,000 45,000 550,000 70,000 48,000 700,000 2,713,146 3,430,000 3,361,100 3,813,000 $ 22,041,345 $ 24,066,070 $ 24,132,770 $ 25,688,970 E-20 Special Revenue Funds (Continued) Actual FY 2000 FINANCIAL RESOURCES Public Housing Local Revenue Federal Grants Public Housing Federal Revenue Conventional/Development Fund HOME Fund Section 8 Fund Comprehensive Housing Fund Miscellaneous Federal Housing Funds HOPE VI Fund 1,900,940 $ 1,893,370 $ 1,942,620 $ 3,313,473 $ 3,100,760 $ 3,363,250 $ 3,368,890 Sub-Total Total Adopted FY 2002 2,238,560 $ Other Federal Revenue Community Development Block Grant Entitlement City Manager Grants City Attorney Grants Community Services Grants Fire Grants Parks and Recreation Grants Police Grants Planning Grants Solid Waste Management Grants Mass Transit Grants Transportation Grants Environmental Management Historical Preservation Economic Development Operations Grant General Expense Debt Service Certificates of Participation Highway User Revenue Fund Public Safety Academy Fund Estimated FY 2001 $ Sub-Total Total Adopted FY 2001 4,567,964 20,601,748 1,296,521 2,158,055 8,740,710 19,470,160 2,854,660 5,378,760 5,705,740 19,451,070 1,701,900 2,230,050 7,493,770 21,654,970 4,553,830 5,415,180 2,226,990 1,609,100 5,278,230 14,608,320 34,164,751 41,154,150 37,730,240 57,094,960 7,414,010 11,929,700 9,471,820 11,779,260 -0255,723 988,544 116,829.00 288,928 7,748,938 -04,424 250,000 350,000 863,410 736,200 1,009,840 8,077,440 108,000 -0- -0350,000 863,410 1,199,960 1,026,930 15,803,640 100,000 30,000 -0325,340 863,410 1,023,800 949,270 8,849,300 110,000 7,100 5,287,602 5,071,868 200,062 -0-021,491 -0-0- 21,398,420 8,753,100 166,990 -050,000 1,470,000 -0-0- 7,285,330 11,171,720 206,310 -0-01,470,000 29,000 376,000 22,714,600 25,233,630 38,340 10,000 -01,500,000 -0-0- 27,398,419 55,163,100 49,384,120 73,404,050 $ 61,563,170 $ 96,317,250 $ 87,114,360 $ 130,499,010 $ 6,507,119 $ -0- -0- $ -0- -0- $ -0- -0321,500 $ 6,507,119 $ -0- $ -0- $ 321,500 E-21 Special Revenue Funds (Continued) Actual FY 2000 FINANCIAL RESOURCES Brought Forward Solid Waste Management Fund Library Fund Public Safety Academy Fund Tucson Convention Center Fund Capital Contribution Agreements Highway User Revenue Fund Highway User Revenue Fund Section D Restricted Mass Transit Fund $ Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 369,440 $ -07,040 50,000 876,601 2,600,878 5,892,299 105,000 $ -0-0225,000 4,404,400 509,000 989,200 105,000 $ -0-0225,000 4,404,400 1,462,774 -0- 1,091,600 551,800 -0157,820 7,331,700 3,928,660 -0- 1,747,400 1,595,700 1,559,281 2,502,400 $ 11,543,658 $ 7,828,300 $ 7,756,455 $ 15,563,980 $ 1,119,000 $ 647,000 4,367,570 1,951,000 2,830,000 $ -05,879,330 -0- 2,830,000 $ -05,879,330 -0- Total $ 8,084,570 $ 8,709,330 $ 8,709,330 $ 11,296,420 Total Special Revenue Funds $ 223,068,036 $ 258,283,580 $ 248,155,075 $ 311,760,320 Total Use of Fund Balance Solid Waste Management Fund Tucson Convention Center Fund Highway User Revenue Fund Mass Transit Fund 1,654,800 -09,641,620 -0- HIGHLIGHTS Business Privilege Tax Changes from Fiscal Year 2001 reflect increases/decreases necessary to offset the expenditures for these funds based on their projected budgets and revenues. Licenses and Permits Refuse hauling fees increased minimally. Use of Money and Property Interest earnings are projected to decrease $295,000 from Fiscal Year 2001 adopted revenue. Grants and Shared Taxes Highway User Revenue Fund (HURF) revenues reflect an increase of $3,866,540 over the Fiscal Year 2001 adopted amount due to a transfer from debt service funds. Otherwise, these revenues are forecast to decrease from Fiscal Year 2001 based on the 2000 Census. HURF - Restricted funding will be used to fund Debt Service. Distribution of HURF funds are explained in the Revenue Descriptions on page E-35 - E-36. E-22 Special Revenue Funds (Continued) Grants and Shared Taxes (Continued) State and local grants increased $7,640,590 from the Fiscal Year 2001 adopted amount. Major increases in grant funding include $1,700,000 in capacity for Library, $1,242,900 for Parks and Recreation, $3,800,000 for Environmental Management, $948,210 for Transportation, and $406,890 other miscellaneous grants. Funding decreases include $385,350 in Pima County contributions for public libraries, and $72,060 for other miscellaneous grants. Charges for Current Services Charges for current services are forecast to increase $1,622,900 for Fiscal Year 2002. Sanitation revenues are expected to increase $501,480 due to increased landfill use and rates. Public transportation revenues are expected to increase $763,070 primarily due to an increase in Intergovernmental Agreements. Tucson Convention Center revenues increase by $383,000 over the Fiscal Year 2001 adopted amount. Public Housing Local Revenue Local revenues restricted to public housing increased $41,680 from Fiscal Year 2001 adopted revenues. Federal Grants Federal funding is anticipated to be $34,181,760 higher for Fiscal Year 2002. Funding for public housing will increase $15,940,810 mostly due to HOPE VI multi-year projects. Other increases include $287,600 in the Fire Department, $771,860 in the Police Department, and $1,316,180 for Mass Transit, $16,480,530 in the Transportation Department. These increases were offset by decreases of $150,440 in Community Development Block Grant entitlement, $300,000 in capacity, and $164,780 in other grants. Certificate of Participation Certificates of participation include $321,500 for Public Safety Training Academy dormitory. Brought Forward Brought forward funding will increase $7,735,680 from Fiscal Year 2001 based on carryforward requirements. Increases of $2,927,300 in capital contribution agreements, $3,419,660 in HURF, $906,700 in Mass Transit, $986,600 in Solid Waste Management, and $551,800 in the Library fund are offset by decreases in HURF-Restricted funds of $989,200. Other funds have a net decrease of $67,180. Use of Fund Balance Use of fund balances increased $2,587,090 for Fiscal Year 2002. An increase of $3,762,290 in HURF fund balance is offset by a decrease of $1,175,200 in the Solid Waste Management fund. E-23 ENTERPRISE FUNDS Enterprise Funds are established to account for operations that are financed and operated in a manner similar to private business enterprises and where periodic determination of net income is desired. Expenses, including depreciation, of goods or services to the general public are recovered primarily through user charges. Actual FY 2000 FINANCIAL RESOURCES Golf Course Fund Trini Alvarez Golf Course Trini Alvarez Clubhouse Randolph Golf Course Randolph Clubhouse Fred Enke Golf Course Fred Enke Clubhouse Silverbell Golf Course Silverbell Clubhouse Golf Tournaments Other Certificates of Participation Total Water Utility Operating Water Revenue Potable Water Sales Central Arizona Project Reserve Fund Connection Fees Miscellaneous Revenues Pima County - Sewer Billing Services Reclaimed Water Sales Sales Tax Sub-Total Non-Operating Water Revenue Interest Earnings-Operating Fund Tucson Airport Remediation Project Reimbursement Metropolitan Water Company Reserve Account Use of Working Capital Adopted FY 2001 1,343,140 $ 247,400 4,218,120 702,000 1,363,250 214,000 1,421,250 162,600 -0296,000 500,000 Estimated FY 2001 1,343,140 $ 247,400 4,282,580 702,000 1,363,250 214,000 1,421,250 162,600 -0241,010 500,000 Adopted FY 2002 $ 1,057,271 $ 234,377 2,993,291 672,103 1,218,317 224,440 1,256,352 204,258 77,069 144,124 -0- 1,412,970 294,500 4,412,230 835,600 1,488,530 254,700 1,551,770 193,400 -0288,990 417,000 $ 8,081,602 $ 10,467,760 $ 10,477,230 $ 11,149,690 $ 74,464,076 $ 86,795,980 $ 86,670,970 $ 90,527,780 926,330 956,000 950,000 962,000 2,601,000 1,309,000 1,397,000 2,366,000 1,714,790 1,425,000 3,020,000 2,181,000 1,457,000 2,898,000 2,298,000 1,484,000 4,616,000 6,066,000 5,337,020 6,632,000 5,052,000 6,458,000 5,251,970 6,922,000 91,379,406 105,226,790 105,788,970 110,343,750 1,269,000 973,000 1,176,000 1,158,000 544,000 842,000 842,000 788,000 316,000 246,000 246,000 236,000 -0- -0- 685,000 -0- E-24 Enterprise Funds (Continued) Actual FY 2000 FINANCIAL RESOURCES Non-Operating Water Revenue (Continued) Area Development Fees Miscellaneous Grants Sub-Total $ 799,000 $ -02,928,000 Adopted FY 2001 1,206,000 $ 571,400 3,838,400 Estimated FY 2001 901,000 $ 571,400 4,421,400 Adopted FY 2002 540,000 451,000 3,173,000 Total $ 94,307,406 $ 109,065,190 $ 110,210,370 $ 113,516,750 Total Enterprise Funds $ 102,389,008 $ 119,532,950 $ 120,687,600 $ 124,666,440 HIGHLIGHTS Golf Course Fund Golf revenues projected for Fiscal Year 2002 reflect an increase of $681,930 from Fiscal Year 2001 adopted revenues based on the approved business plan. Included is $417,000 from certificates of participation. Water Utility The proposed revenue for Fiscal Year 2002 reflects an increase of $4,451,560 over the Fiscal Year 2001 adopted amount. A $5,116,960 increase in the Water Utility’s operating revenue is offset by a $665,400 decrease in non-operating revenue. Increases in operating revenue include $3,646,750 in potable and reclaimed water sales, $290,000 in sales tax revenue, $59,000 from Pima County sewer billing services, $532,000 in connection fees, $583,210 in miscellaneous revenues, and $6,000 in the Central Arizona Project Reserve Fund. The decrease in non-operating revenue is attributable to the reduction of $666,000 in area development fees, $120,400 in grants, $54,000 in Tucson Airport Remediation Project reimbursement, and $10,000 Metropolitan Water Company reserve account. This is offset by increases of $185,000 in interest earnings. E-25 DEBT SERVICE FUNDS Debt Service Funds are created to account for the payment of principal and interest on long-term bonded debt other than that issued for and serviced primarily by an enterprise fund. FINANCIAL RESOURCES Secondary Property Tax Use of Money and Property Use of Fund Balance Total Street and Highway Debt Service State Shared Taxes Actual FY 2000 Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 $ 17,136,880 $ 20,207,130 $ 19,385,750 $ 20,953,750 310,804 -0-0-0960,300 -0-0-0$ 18,407,984 $ 20,207,130 $ 19,385,750 $ 20,953,750 $ 14,147,462 $ 15,235,260 $ 15,235,260 $ 15,562,900 Total $ 14,147,462 $ 15,235,260 $ 15,235,260 $ 15,562,900 Total Debt Service Funds $ 32,555,446 $ 35,442,390 $ 34,621,010 $ 36,516,650 HIGHLIGHTS General Obligation Debt Service General obligation debt service is primarily funded from the secondary property tax, which increased $746,620 for Fiscal Year 2002. Street and Highway Debt Service Street and highway debt service is financed entirely from the state-shared gasoline taxes and highway user fees and charges. The debt service increased $327,640 for Fiscal Year 2002. E-26 CAPITAL PROJECTS FUNDS Funds for capital projects are created to account for the purchase or construction of major capital facilities which are not financed by General, Special Revenue, or Enterprise Funds. FINANCIAL RESOURCES General Obligation Bond Funds Proceeds Street and Highway Revenue Bond Funds Proceeds Water Revenue Bond Funds Proceeds Total Capital Projects Funds Actual FY 2000 Adopted FY 2001 Estimated FY 2001 Adopted FY 2002 $ 10,670,393 $ 28,309,800 $ 22,423,920 $ 51,357,600 6,987,553 18,478,400 20,228,830 11,396,000 33,055,060 45,181,700 40,127,000 41,659,800 $ 50,713,006 $ 91,969,900 $ 82,779,750 $ 104,413,400 HIGHLIGHTS General Obligation Bonds The general obligation bonds are used to finance capital projects. Fiscal Year 2002 includes $205,000 of authorized 1984 bonds, $5,830,500 of authorized 1994 bonds, $44,517,000 of authorized 2000 bonds, and $805,100 from prior bond authorizations. Street and Highway Revenue Bonds The street and highway revenue bonds are used to finance Transportation capital projects. Fiscal Year 2002 includes $9,896,000 of authorized 1994 bonds and $1,500,000 of 2000 bonds. Water Revenue Bonds The water revenue bonds are used to finance water capital projects. Fiscal Year 2002 includes $31,514,800 of 2000 Bonds, $9,545,000 of Water Infrastructure Finance Authority Bonds, and $600,000 bond interest. E-27 REVENUE DESCRIPTIONS PRIMARY PROPERTY TAX The city imposes a primary property tax on real and personal property located within the city limits. Revenues from the primary property tax can be used to pay any expense legally chargeable to the General Fund. The Arizona State Constitution limits the amount of ad valorem taxes levied by the city to an amount not to exceed two percent greater than the maximum permissible levy in the preceding year. This levy limitation permits additional taxes to be levied on new or annexed property. New or annexed property may be taxed at the allowable rate computed for property taxed in the preceding year. Property annexed by November 1 will be taxable in the following year. The estimated primary property tax for Fiscal Year 2002 is $2,930,900 or $121,130 more than last year's adopted levy of $2,809,770. The tax rate has remained at $0.1406. The revenue increase results from an expected 4.3% increase in the primary assessed valuation. The city is required, under the Truth in Taxation law, to notify taxpayers of its intention to increase primary property taxes over the previous year’s levy, unless the amount increased is solely attributable to new construction and annexations. The Truth in Taxation public hearing for the Fiscal Year 2002 budget was held on June 18, 2001. The following table shows the primary assessed valuations, levies, and rates since Fiscal Year 1998. PRIMARY PROPERTY TAX ($000s) Fiscal Year 1998 1999 2000 2001 2002 (Estimate) Primary Assessed Valuation $ 1,727,233 1,809,220 1,886,840 1,999,070 2,084,563 Primary Tax Levy* Percent Change 9.2% 4.7% 4.3% 5.9% 4.3% $ 2,466 2,584 2,596 2,810 2,931 Maximum Allowable Tax Levy: 1998 1999 2000 2001 2002 (Estimate) $ 6,512 6,805 7,117 7,436 7,775 *Primary property tax levy set by Mayor and Council. E-28 Increase (Decrease) $ (173) 118 12 214 121 Percent Change (6.6%) 4.8% .5% 8.2% 4.3% Rate per $100 Assessed Valuation $ 0.1428 0.1428 0.1428 0.1406 0.1406 SECONDARY PROPERTY TAX The city imposes a secondary property tax on real property located within the city limits. The secondary property tax is used solely to pay the principal and interest on general obligation bonds approved by the voters. The secondary assessed valuation is based on the full cash value of real property. Full cash value is synonymous with the market value as determined by standard appraisal methods. There is no limitation on the annual increase to the full cash value as it applies to the computation of the secondary property tax. The Fiscal Year 2002 secondary assessed valuation is estimated to be $2,138,698,971, a 3% increase over last year's valuation. The city's total estimated debt service requirement on general obligation bonds for Fiscal Year 2002 is $20,953,750. The secondary property tax rate for Fiscal Year 2002 is estimated at $0.9797 per $100 of assessed valuation. The adopted budget for Fiscal Year 2001 was $20,207,130. The following table shows secondary assessed valuations, levies, and rates since Fiscal Year 1998. SECONDARY PROPERTY TAX ($000s) Fiscal Year Secondary Assessed Valuation Percent Change Secondary Tax Levy Increase (Decrease) 1998 1999 2000 2001 2002 (Estimate) $1,818,909 1,875,875 1,945,160 2,048,620 2,138,699 13.8% 3.1% 3.7% 5.3% 4.4% $15,439 15,332 17,137 20,207 20,954 (549) (107) 1,805 3,070 747 Percent Change (3.4%) (0.7%) 11.8% 17.9% 3.7% Rate per $100 Assessed Valuation $0.8488 0.8173 0.8810 0.9864 0.9797 CITY BUSINESS PRIVILEGE (SALES) TAXES The Tucson City Charter authorizes a 2% tax on taxable business activity transacted within the city. The tax is imposed on 15 separate business activities. The charter exempts food purchased for home consumption, but allows the taxation of food consumed in restaurants or carried out. The charter further provides that as long as the city sales tax is imposed, no ad valorem tax shall be imposed on real or personal property within the city in excess of $1.75 per $100 of assessed valuation. The city sales tax can be used to pay any expense legally chargeable to the General Fund. Mayor and Council policy allocates a portion of the city sales tax collected to finance part of mass transit, solid waste management, public library, convention center, and public housing operations. The city sales tax estimate of $164,456,000 for Fiscal Year 2002 is an increase of $6,732,940, a 4.3% increase over the prior year revised estimate of $157,723,060. The adopted budget for Fiscal Year 2001 was $153,429,000. E-29 City Business Privilege Taxes (Continued) Although Tucson's economy is expected to continue its growth, the rate of growth is expected to slow in future years. This will affect tax receipts on retail sales, restaurants, and bars which represent approximately 70% of the city sales tax revenues. The following table shows city business privilege tax collections since Fiscal Year 1998. CITY BUSINESS PRIVILEGE (SALES) TAXES ($000s) Fiscal Year Revenues Increase (Decrease) Percent Change 1998 1999 2000 2001 (Estimate) 2002 (Estimate) $128,440 136,199 147,230 157,723 164,456 $ 5,936 7,759 11,031 10,493 6,733 4.8% 6.0% 8.1% 7.1% 4.3% CITY BUSINESS PRIVILEGE (SALES) TAXES Revenues ($000s) $180,000 $164,456 $157,723 $147,230 $150,000 $128,440 $136,199 $120,000 1998 1999 2000 2001 2002 PUBLIC UTILITY TAXES AND UTILITY FRANCHISES The Tucson City Charter authorizes a tax on the gross sales by public utilities to consumers within the city limits. By ordinance, the tax rate is set at 2% and is imposed in addition to the 2% city sales tax. Under the terms of voter-approved franchises granted to Tucson Electric Power and Southwest Gas for use of public rights-of-way, the city collects 2.25% on gross sales of electricity and 2% on gas (rate increase to 2.25% is pending voter approval) consumed within the city. However, franchise payments received from Tucson Electric Power and Southwest Gas are credited as payments reducing the public utility tax due from these two utilities. Monies received from public utility taxes and utility franchises can be used to pay any expense legally chargeable to the General Fund. E-30 Public Utility Taxes and Utility Franchises (Continued) Estimated revenues from public utility taxes and utility franchises for Fiscal Year 2002 total $16,130,000, a 1.9% increase over last year's revised estimate of $15,836,520. The adopted budget for Fiscal Year 2001 was $15,664,000. The following table shows the public utility tax and utility franchise collections since Fiscal Year 1998. PUBLIC UTILITY TAXES AND UTILITY FRANCHISES ($000s) Fiscal Year 1998 1999 2000 2001 (Estimate) 2002 (Estimate) Public Utility Tax Utility Franchise Receipts Combined Revenues Increase (Decrease) Percent Change $ 4,956 5,768 6,768 7,036 7,211 $ 8,118 8,500 8,440 8,801 8,919 $ 13,074 14,268 15,208 15,837 16,130 $ 520 1,194 940 629 293 4.1% 9.1% 6.6% 4.1% 1.9% TRANSIENT OCCUPANCY TAXES The Tucson City Code authorizes a 4% transient occupancy tax on rooms rented for 30 days or less. In Fiscal Year 1989, an additional daily hotel/motel surtax of $1.00 per room rented was authorized. Transient occupancy taxes can be used to pay any expense legally chargeable to the General Fund. Estimated transient occupancy taxes for Fiscal Year 2002 total $7,220,000, a 2.9% increase over the estimate for the prior year of $7,014,600. The Fiscal Year 2002 estimate is comprised of $5,275,000 in revenues from the 4% tax and $1,945,000 from the $1.00 surtax. The adopted budget for Fiscal Year 2001 was $7,348,000. TRANSIENT OCCUPANCY TAXES ($000s) Fiscal Year Revenues 1998 1999 2000 2001 (Estimate) 2002 (Estimate) $ 6,409 6,676 6,820 7,015 7,220 Increase (Decrease) $ 178 267 144 195 205 E-31 Percent Change 2.9% 4.2% 2.2% 2.9% 2.9% LICENSES AND PERMITS Revenues from licenses and permits include business licenses, liquor licenses, sign and street work permits, parking meter collections, utility franchises, cable television, refuse hauling permits, and telecommunications licenses and franchises. Although utility franchises are accounted for and reported within this revenue category in the city’s Comprehensive Annual Financial Report, the discussion on estimated revenues from utility franchises granted to Tucson Electric Power and Southwest Gas is presented in the Public Utility Taxes and Utility Franchises section of the Revenue Descriptions in this document. Revenues from licenses and permits in Fiscal Year 2002, excluding utility franchises, is estimated to total $7,768,000, which is 2% more than the prior year's revised estimate of $7,616,460. The adopted budget for Fiscal Year 2001 was $7,445,000*. The following table shows collections since Fiscal Year 1998. LICENSES AND PERMITS ($000s) Fiscal Year Revenues Increase (Decrease) 1998 1999 2000 2001 (Estimate) 2002 (Estimate) $ 5,271 5,763 7,118 7,616 7,768 $ 246 492 1,355 498 152 Percent Change 4.9% 9.3% 23.5% 7.0% 2.0% FINES, FORFEITURES, AND PENALTIES The source of this revenue is derived from fines for violations of state statutes and the Tucson City Code, including driving under the influence, criminal misdemeanors, civil traffic violations, and parking violations. Fine revenues can be used by the city to pay any expense legally chargeable to the General Fund. The Fiscal Year 2002 estimate of $6,746,100 is 23.4% more than the $5,467,480 revised estimate for Fiscal Year 2001. The adopted budget for Fiscal Year 2001 was $5,966,000. *The Fiscal Year 2001 Adopted Budget discussion of licenses and permits did not include the refuse hauling permit estimate of $9,200. E-32 Fines, Forfeitures, and Penalties (Continued) FINES, FORFEITURES, AND PENALTIES ($000s) Fiscal Year Revenues 1998 1999 2000 2001 (Estimate) 2002 (Estimate) $ 6,814 6,619 5,802 5,467 6,746 Increase (Decrease) $ 848 (195) (817) (335) 1,279 Percent Change 14.2% (2.9%) (12.3%) (5.8%) 23.4% VEHICLE LICENSE (AUTO LIEU) TAX This tax is imposed by Article IX, Section 11 of the Arizona Constitution as an “in-lieu” tax for all ad valorem property taxes assessed on motor vehicles. The Arizona Constitution requires the vehicle license tax (VLT) be distributed to the state, counties, and cities. Additionally, the Arizona Constitution requires that a portion of the state’s distribution go to fund education. The vehicle license tax is based on each $100 of a vehicle’s value. The valuation base for the first year is 60% of the manufacturer's base retail price and the annual depreciation rate for each succeeding year is 16.25%. The statute sets specific rates for each vehicle license to be charged for each distribution recipient. The rate for incorporated cities and towns is sixty-nine cents ($0.69) for a new vehicle and seventy-one cents ($0.71) for a vehicle older than one year. Current law provides that 41.37% of vehicle license taxes collected be retained by the state in the Highway User Revenue Fund (HURF). The statute establishes distributions that include 22.62% to the county treasurer to be distributed to the incorporated cities and towns of the county apportioned in proportion to the population of each as shown in the most recent United States census. The City of Tucson's vehicle license tax distributions for Fiscal Year 2002 is estimated to be $16,303,000, which is a decrease of 7.6% from the revised estimate of $17,650,000 for Fiscal Year 2001. The adopted budget for Fiscal Year 2001 was $17,650,000. Vehicle license tax revenues received by the city can be used to pay any expense legally chargeable to the General Fund. The following table shows total annual distributions to cities and towns within Pima County, the City of Tucson’s share for the last three years, and estimates for Fiscal Years 2001 and 2002. E-33 Vehicle License (Auto Lieu) Tax (Continued) VEHICLE LICENSE TAX ($000s) Fiscal Year All Incorporated Cities' Share of Pima County Distribution 1998 1999 2000 2001 (Estimate) 2002 (Estimate) $ 13,536 16,627 18,428 18,954 17,507 City of Tucson’s Distribution Percent Amount 91.5411% 93.1220% 93.1220% 93.1220% 93.1220% $ 12,391 15,484 17,161 17,650 16,303 Increase (Decrease) $ (72) 3,093 1,677 489 (1,347) Percent Change (0.6%) 25.0% 10.8% 2.8% (7.6%) STATE SALES TAX The state sales tax is assessed on the taxable income of business activities within the State of Arizona. The state taxes approximately 20 separate business activities using various rates ranging from 3.1% to 5.6%. Shared sales taxes can be used to pay any expense legally chargeable to the General Fund. Approximately 78% of the state sales tax is retained by the state’s general fund with 14% set aside for distribution to counties, and 8% to incorporated cities and towns. Each city’s share is allocated in proportion to its population compared to the total population of the state. The City of Tucson's share of state sales tax for Fiscal Year 2002 is estimated to be $39,119,000, a 3.1% decrease from the revised estimate of $40,363,000 for Fiscal Year 2001. The adopted budget for Fiscal Year 2001 was $38,604,000. The following table shows the state sales tax allocations to the City of Tucson since Fiscal Year 1998. STATE SALES TAX ($000s) Fiscal Year 1998 1999 2000 2001 (Estimate) 2002 (Estimate) Total Distribution To Cities Percent Change $ 252,711 270,484 286,286 296,309 323,300 5.4% 7.0% 5.8% 3.5% 9.1% City of Tucson's Share Percent Amount 13.0152% 13.0283% 13.4987% 13.6217% 12.0999% E-34 $ 32,891 35,239 38,645 40,362 39,119 Increase (Decrease) $ 1,684 2,348 3,406 1,717 (1,243) Percent Change 5.4% 7.1% 9.7% 4.4% (3.1%) State Sales Tax (Continued) STATE SALES TAX City of Tucson's Share ($000s) $45,000 $40,363 $39,119 $38,645 $40,000 $35,239 $35,000 $32,891 $30,000 1998 1999 2000 2001 2002 HIGHWAY USER REVENUE FUND (HURF) ALLOCATION State of Arizona gasoline tax and highway user fees and charges are deposited in the state’s Highway User Revenue Fund (HURF). Current statutes provide for distributions from HURF for Fiscal Year 2000, and annually thereafter, of $10,000,000* to the Arizona Department of Public Safety to fund highway patrol costs and $1,000,000* to the Arizona Economic Strength Fund. HURF monies remaining after these distributions are then shared with counties and cities. The current distribution formula provides that 50.5% be retained in the state highway fund, 19% be distributed to counties, 27.5% be distributed to all incorporated cities and towns, and a final 3% be distributed to cities with a population greater than 300,000. The 27.5% share earmarked for distribution to all incorporated cities and towns is often referred to as “regular HURF,” and the Arizona Constitution requires that these funds be used solely for highway and street purposes which includes payment of principal and interest on street and highway bonds. These funds are allocated to individual cities and towns using a two-tier distribution formula. One-half of the “regular HURF” is apportioned to each city or town based on the population each bears to the population of all cities and towns in the state. The remaining half is then apportioned to counties based on each county’s proportion of motor vehicle fuel sales within the state and is then distributed to each city or town within each county on the basis the population each bears to the population of all cities and towns within the county. The 3% allocation distributable to cities and towns with a population greater than 300,000, sometimes referred to as “restricted HURF,” is also required to be used solely for highway and street purposes. However, these funds are further restricted to the acquisition of right-of-way or construction of streets or highways other than controlled-access highways. Phoenix, Tucson, and Mesa are the only cities currently sharing in this distribution, and the funds are distributed based on the 2000 decennial census. *There is an exemption to this amount for Fiscal Years 2002 and 2003. E-35 Highway User Revenue Fund Allocation (Continued) The city’s share of HURF distributions from the state is estimated to be $42,337,180 for Fiscal Year 2002, which is a 9.5% decrease from the revised estimate of $46,793,260 for Fiscal Year 2001. The adopted budget for Fiscal Year 2001 was $45,311,000. The following table shows the HURF allocations to the City of Tucson since Fiscal Year 1998. HIGHWAY USER REVENUE FUND ALLOCATION ($000s) Fiscal Year 1998 1999 2000 2001 (Estimate) 2002 (Estimate) 27.5% Share 3.0% Share Total $ 34,436 36,314 38,614 39,625 35,836 $ 6,053 6,605 6,933 7,168 6,501 $ 40,489 42,919 45,547 46,793 42,337 Increase (Decrease) Percent Change $ 708 2,430 2,628 1,246 (4,456) 1.8% 6.0% 6.1% 2.7% (9.5%) HIGHWAY USER REVENUE FUND ALLOCATION ($000s) $60,000 $50,000 $40,489 $42,919 $45,547 $46,793 $42,337 $40,000 $30,000 1998 1999 2000 2001 2002 LOCAL TRANSPORTATION ASSISTANCE FUND (LTAF) In November 1980, an initiative established a state lottery in Arizona. In July 1981, the state legislature established the Local Transportation Assistance Fund (LTAF) consisting of monies deposited initially from the state lottery fund to be distributed to Arizona cities and towns. Current law provides that the Arizona Legislature must appropriate whatever amount is necessary to ensure that a minimum of $20,500,000 annually is deposited in the LTAF. Revenues from the state lottery have historically exceeded the minimum, and the state has not been required to subsidize the fund. Current law places an annual ceiling of $23,000,000 on funds deposited from the state lottery fund into the LTAF for E-36 Local Transportation Assistance Fund (Continued) distribution to cities and towns. The maximum is expected to be available for distribution to cities and towns for Fiscal Year 2002, and the city is expected to receive $2,706,800. The adopted budget for Fiscal Year 2001 was $2,818,970. Tucson, having a population of more than 300,000, is required to use these LTAF monies for public transportation operating expenses and related capital purposes. Statutes provide that cities may adopt resolutions authorizing the use of up to 10% annually of the LTAF monies for cultural, educational, historical, recreational, or scientific facilities or programs, or for certain non-residential outpatient local programs or services. However, the monies used in this manner must be matched equally with nonpublic monies spent for the same purposes. In recent years, the LTAF has also been used as the depository for Arizona’s share of revenues from the multi-state lottery (Powerball). The statutes place a ceiling of $18,000,000 on multi-state lottery proceeds available for distribution to the cities and towns. State lottery ticket sales started declining after the introduction of Powerball; to compensate for the loss of state general fund revenues from the state lottery, the state appropriated monies received from the multi-state lottery to the state’s general fund. Statutory annual minimum appropriations to the state’s general fund were enacted by the Arizona Legislature before receipts from multi-state lottery sales were available for distribution to cities and towns. The following table shows the LTAF distribution to the City of Tucson since Fiscal Year 1998. LOCAL TRANSPORTATION ASSISTANCE FUND ($000s) Fiscal Year Tucson's Share 1998 1999 2000 2001 (Estimate) 2002 (Estimate) $ 3,063 3,028 2,511 2,819 2,707 Increase (Decrease) $ (46) (35) (517) 308 (112) Percent Change (1.5%) (1.1%) (17.1%) 12.3% (4.0%) STATE REVENUE SHARING Incorporated cities and towns are prohibited from imposing local income taxes, but they do receive a share of net individual and corporate income taxes collected by the state which can be used to pay any expense legally chargeable to the General Fund. Distributions are actually made to cities and towns two fiscal years following the fiscal year in which the state collects the income taxes. The portion (of net income taxes collected two years earlier) currently distributable to incorporated cities and towns was set by statute at 15%. E-37 State Revenue Sharing (Continued) The city's portion of State Revenue Sharing distributions is estimated to be $51,047,000 for Fiscal Year 2002, which is a 1.1% decrease from the revised estimate of $51,619,370 for Fiscal Year 2001. This decrease is the result of both a smaller distributed portion of income tax revenues and the population shifts throughout the state which have lowered the city's proportion of the distribution base. The adopted budget for Fiscal Year 2001 was $48,590,780. The following table shows the state income tax distributions to the City of Tucson since Fiscal Year 1998. STATE REVENUE SHARING ($000s) Fiscal Year 1998 1999 2000 2001 (Estimate) 2002 (Estimate) Total Distribution To Cities Percent Change $ 291,244 340,387 377,189 396,452 421,876 13.0% 16.9% 10.8% 5.1% 6.4% Tucson's Share Percent Amount 13.0145% 13.0284% 13.0317% 13.0203% 12.1000% $ 37,904 44,347 49,154 51,619 51,047 Increase (Decrease) $ 4,362 6,443 4,807 2,465 (572) STATE REVENUE SHARING City of Tucson's Share ($000s) $60,000 $49,154 $51,619 $51,047 2001 2002 $44,347 $40,000 $37,904 $20,000 1998 1999 2000 E-38 Percent Change 13.0% 17.0% 10.8% 5.0% (1.1%) IMPACT OF CAPITAL PROJECTS ON THE OPERATING BUDGET The completion of many capital improvements is the beginning of annual operating expenses for routine operation, repairs, and maintenance. The cost of future operations and maintenance (O&M) for new capital projects are estimated by departments based on their budgetary experience with existing projects. The Fiscal Year 2002 Adopted Budget includes a total of $7 million in O&M costs for projects either completed in Fiscal Year 2001 or scheduled for completion during Fiscal Year 2002. The majority of that increase ($5 million) is due to debt service payments on bonds and other financing mechanisms. The remaining increase ($2 million) is directly related to operating new facilities. In Fiscal Year 2003, the O&M impact of capital projects will grow to $25 million. Again, a large contributor to the increase ($14 million) will be debt service payments. Facility operating expenses increase significantly (from $2 million to $11 million, with 60 new positions) as more voter-approved bond projects are completed. The following table summarizes the additions to operating expenses in Fiscal Years 2002 and 2003 due to completion of capital projects. For project specific detail, see Volume III, Approved Five-Year Capital Improvement Program. Volume III also includes the O&M impact of all capital projects programmed over the next five years. OPERATING COST IMPACTS FOR FISCAL YEARS 2002 AND 2003 (Cumulative) Service Area/Department/Project Neighborhood Services City Court City Court Remodel Fire New Fire Stations (Station 6 and Annexations) Various support facilities Library Various library projects Parks and Recreation Various parks projects Type of Expense Building/equipment maintenance $ FY 2002 -0- FY 2003 $ 100,000 Staffing (35 FTEs) and building/equipment maintenance 800,000 2,700,600 Building/equipment maintenance 125,600 315,700 Staffing (22 FTEs) and building/equipment maintenance -0- 1,741,000 Staffing (3 FTEs) and building/equipment maintenance -0- 735,000 E-39 Operating Cost Impacts For Fiscal Years 2002 And 2003 (Continued) Service Area/Department/Project Environment and Development Solid Waste Management Various landfill sites Transportation Various street projects Type of Expense Equipment maintenance FY 2002 $ -0- FY 2003 $ 50,000 Water and landscape maintenance -0- 14,000 Various street lighting projects Electricity -0- 41,300 Various traffic signal projects Electricity savings due to conversion to Light Emitting Diode (LED) lights -0- (77,700) Various public transit projects Building/equipment maintenance Tucson Water Clearwater Renewable Resource Facility Environmental Management Various landfill remediations and investigations Electricity, Central Arizona Project commodity charges, and supplies Equipment maintenance Support Services Operations Compressed Natural Gas Refueling Building/equipment maintenance Station Subtotal Before Debt Service 2,000 52,000 -0- 4,300,000 810,000 810,000 -0- 110,000 1,737,600 10,891,900 Debt Service Certificates of Participation Principal and interest payments 207,300 2,189,700 General Obligation Bonds Principal and interest payments 1,372,800 4,258,300 Street and Highway Revenue Bonds Principal and interest payments 784,500 2,337,000 Water Revenue Bonds Principal and interest payments 2,949,000 5,551,000 5,313,600 14,336,000 $ 7,051,200 $ 25,227,900 Debt Service Subtotal TOTAL E-40 TEN-YEAR/ADOPTED COMPARISON TOTAL CITY STAFFING DEPARTMENTS FY 1992 FY 1993 FY 1994 FY 1995 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Adopted FY 1996 FY 1997 7.00 29.00 18.80 (8) 39.50 (8) 100.00 7.00 29.00 18.20 40.50 107.00 7.50 32.50 20.00 40.50 108.00 8.00 35.50 19.00 73.00 108.00 8.00 35.50 18.00 44.50 108.00 8.00 36.50 19.00 69.50 (17) 112.00 9.50 43.50 20.00 43.00 113.00 9.50 43.50 20.50 (28) 63.50 (29) 114.00 189.00 194.30 201.70 208.50 243.50 214.00 245.00 229.00 251.00 Elected and Official Mayor Council City Manager City Clerk City Attorney Sub-Total 6.75 28.50 21.55 (1) 40.50 97.00 5.50 28.50 19.50 40.50 102.50 7.00 29.00 14.50 (4) 40.50 98.00 194.30 196.50 116.80 135.10 460.50 240.25 446.50 103.00 1,026.00 4.60 -030.50 117.80 148.60 470.00 239.25 453.00 103.00 1,029.00 5.00 -031.50 127.80 (4) 153.20 459.50 238.75 508.75 (5) 102.00 1,043.00 (6) 5.00 -032.50 133.80 158.90 459.50 241.75 580.00 (9) 104.00 1,048.00 5.00 -032.50 138.80 158.25 516.50 243.75 577.00 103.00 1,102.00 5.00 -033.00 138.80 159.25 519.50 253.00 596.00 103.00 1,146.00 (11) 5.00 -031.00 141.30 169.00 569.00 (12) 253.00 631.50 103.00 1,154.00 (13) 7.00 2.00 31.00 145.30 167.00 528.00 265.50 685.75 (14) 103.50 1,191.50 (15) 7.00 2.00 31.00 141.80 160.00 539.00 265.50 720.25 (18), (19) 96.50 1,266.50 (20) 11.00 2.00 32.50 143.80 157.00 570.00 299.50 718.75 (24) 163.25 (25) 1,355.00 (26) 11.00 2.00 32.50 143.80 155.00 571.00 287.25 (30) 677.50 (31) 169.00 1,362.00 (32), (33) 11.00 2.00 33.50 2,563.25 2,597.15 2,670.50 2,763.45 2,877.30 2,951.55 3,060.80 3,126.55 3,235.05 3,452.80 3,412.05 61.00 (1) 48.00 -0215.00 568.00 (2) 4.00 -02.00 64.00 46.50 -0212.00 579.00 4.00 -02.00 62.50 46.50 -0220.50 577.00 8.00 -02.00 64.00 45.50 223.00 376.50 584.00 9.00 -02.00 64.00 46.50 225.00 378.50 588.00 9.00 -02.00 66.00 46.50 225.00 384.00 589.00 10.75 -02.00 66.00 48.50 235.00 386.50 588.00 11.75 1.00 2.00 898.00 907.50 916.50 1,290.00 1,304.00 1,313.00 1,323.25 1,338.75 53.00 13.50 -0-0- 53.00 9.33 2.00 -0- 55.00 12.00 2.25 -0- 55.00 16.00 2.25 -0- 58.00 18.00 2.75 -0- 58.00 18.10 2.75 -0- 62.00 22.10 2.00 -0- 61.00 23.75 2.00 -0- 66.50 64.33 69.25 73.25 78.75 78.85 86.10 86.75 Neighborhood Services City Court Community Services Fire Library Parks and Recreation Tucson City Golf Police Citizen and Neighborhood Services Independent Police Auditor Public Defender Sub-Total Environmental and Development Development Services Planning Solid Waste Management Transportation Tucson Water Environmental Management Historic Preservation Office Zoning Examiner Sub-Total 64.00 (8) 46.50 224.00 (10) 366.50 (10) 577.00 10.00 -02.00 72.00 49.50 240.00 401.50 (19), (21) 588.00 13.60 1.00 2.00 1,367.60 100.00 (24) 45.50 (24) 243.00 395.50 (24) 588.00 15.85 2.00 2.00 101.00 47.50 (28) 244.00 399.50 590.00 15.00 2.00 2.00 1,391.85 1,401.00 61.00 14.00 (22) 2.00 5.00 (22) 63.50 15.50 2.00 5.00 63.00 15.50 2.00 5.00 82.00 86.00 85.50 Strategic Initiatives Tucson Convention Center Economic Development Intergovernmental Relations Tucson - México Project Sub-Total E-41 TEN-YEAR/ADOPTED COMPARISON TOTAL CITY STAFFING DEPARTMENTS FY 1992 FY 1993 FY 1994 FY 1995 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Adopted FY 1996 FY 1997 28.00 134.00 29.00 (8) 66.50 332.00 (10) 72.00 12.50 8.00 -0- 28.00 133.00 29.00 67.00 335.00 72.00 13.50 9.00 -0- 27.00 139.00 28.00 68.00 337.00 75.00 15.42 9.00 2.00 26.00 138.00 32.00 (13) 68.00 341.00 75.00 15.42 9.00 2.00 26.00 143.00 32.00 75.00 350.00 76.00 18.12 9.00 2.00 26.00 146.00 32.00 77.00 (16) 365.00 (23) 77.00 18.12 (16) 9.00 2.00 26.00 150.25 34.00 71.00 377.00 81.00 18.12 10.00 2.75 24.00 (28) 151.25 31.00 (28), (32) 74.00 377.00 82.00 18.12 10.50 2.75 770.12 770.62 Support Services Budget and Research Finance Human Resources Information Technology Operations Procurement Community Relations Equal Opportunity Office Grants Office Sub-Total 28.00 134.00 24.00 62.50 696.00 (3) 70.00 (1) 12.50 4.00 -0- 28.00 134.00 24.00 62.50 685.00 73.00 12.50 4.00 -0- 28.00 130.00 (7) 28.00 (7) 66.00 685.00 72.00 12.50 8.00 -0- 1,031.00 1,023.00 1,029.50 682.00 686.50 700.42 706.42 731.12 752.12 General Expense -0- -0- -0- -0- -0- -0- -0- -0- -0- 3.00 (27) 5.50 (28) Sub-Total -0- -0- -0- -0- -0- -0- -0- -0- -0- 3.00 5.50 4,753.05 4,788.48 4,874.75 5,003.00 5,148.25 5,252.32 5,420.07 5,497.17 5,681.77 5,932.77 5,925.67 Non-Departmental Total E-42 TEN-YEAR/ADOPTED COMPARISON TOTAL CITY STAFFING WITH FISCAL YEAR 2002 ADOPTED (1) In Fiscal Year 1992, Annexation was transferred to the Development Services Department from the City Manager (2.5 positions), and Human Relations was transferred from the City Manager to the Procurement Department (5.0 positions). (2) In Fiscal Year 1992, the Tucson Water Department added 11 positions for full implementation of the Central Arizona Project Water Treatment Plant and 15 positions due to the purchase of the Metropolitan Water Company. (3) In Fiscal Year 1992, the Department of Operations eliminated 85 positions due to budgetary constraints. The majority of these were located in Street Maintenance and Sanitation. (4) In Fiscal Year 1994, the Hearing Office was transferred from City Manager to City Court (eight positions). (5) In Fiscal Year 1994, the conversion of fee class instructors in the Parks and Recreation Department to employee status by agreement with the Internal Revenue Service resulted in a net increase of 25 positions. Five positions were deleted from Hi-Corbett Field operations concessions organization due to the Colorado Rockies assuming responsibility for spring training operations. (6) In Fiscal Year 1994, the Police Department added ten commissioned officers for the gang unit. (7) In Fiscal Year 1994, Employee Benefits was transferred from the Finance Department to the Human Resources Department (three positions). (8) In Fiscal Year 1995, three positions were transferred from City Manager to Development Services and one position from the City Manager to Human Resources. Additionally, two positions were transferred from Human Resources and one position from City Clerk to City Manager. (9) In Fiscal Year 1995, the Parks and Recreation Department added 38.25 recreation positions for youthrelated programs and 33.00 positions for the new El Pueblo pool and increased hours at other pools. (10) In Fiscal Year 1994, at the direction of Mayor and Council, the Department of Solid Waste Management was created with 220 positions. These positions were transferred from the Department of Operations. In addition, the Streets Division was transferred to the Transportation Department from Operations with 139 positions. (11) In Fiscal Year 1997, the Police Department added 24 community service officers for the new Community Service Officer Program. (12) In Fiscal Year 1998, the Fire Department added 49.5 positions: 34 positions for annexations, 7 positions for a new paramedic unit, and 8.5 positions for a second vehicle maintenance shift, and for the public safety academy. (13) In Fiscal Year 1998, three positions were transferred from the Police Department to the Human Resources Department. (14) In Fiscal Year 1999, the Parks and Recreation Department added 54.25 positions: 32.50 positions for the Clements Center and Pool, 3.50 positions for the Quincie Douglas Center, 14.50 maintenance workers for other new or expanded facilities and parks, and 3.75 positions for expanded programs. (15) In Fiscal Year 1999, at the direction of the City Manager, 31 positions were added to the Police Department to support community policing. (16) In Fiscal Year 2000, one position was transferred from City Manager to the Information Technology Department for work with the Internet. E-43 TEN-YEAR/ADOPTED COMPARISON TOTAL CITY STAFFING WITH FISCAL YEAR 2002 ADOPTED (17) In Fiscal Year 2000, 25 non-permanent positions for charter-mandated elections were added to City Clerk. (18) In Fiscal Year 2000, the Parks and Recreation Department added 27 positions for new grants. (19) In Fiscal Year 2000, the Parks and Recreation Department transferred nine Highway User Revenue Fund (HURF) funded positions to the Transportation Department for median island maintenance, and Transportation transferred one position to Parks and Recreation for sports field lighting maintenance. (20) In Fiscal Year 2000, the Police Department added 50 positions for the Universal Cops Hiring Grant. (21) In Fiscal Year 2000, Van Tran’s Americans with Disabilities Act Compliance organization was transferred to the new Transit Division, with the existing four positions being converted to city employees. (22) In Fiscal Year 2000, four positions were transferred from Economic Development to the TucsonMéxico Project and one position was added. (23) In Fiscal Year 2000, the Department of Operations added five positions for maintenance of new facilities and three positions for maintenance of the growing vehicle fleet. (24) In Fiscal Year 2001, 17 positions were transferred to Development Services for the consolidation of Plans Review: two from the Parks and Recreation Department, six from the Planning Department, and nine from the Transportation Department. (25) In Fiscal Year 2001, Tucson City Golf added 66.75 positions for the Mayor and Council approved Tucson City Golf Business Plan. (26) In Fiscal Year 2001, the Police Department added 56 positions for the Universal Cops Hiring Grant. (27) In Fiscal Year 2001, three grant-funded positions were added to General Expense for water conservation projects at the A-7 Ranch. (28) In Fiscal Year 2002, 3.5 positions were transferred from City Manager: 2.5 to Non-Departmental to support Rio Nuevo and 1 project manager to Planning. Additionally, two positions were transferred from Budget and Research and one from the Human Resources Department to City Manager. (29) In Fiscal Year 2002, the City Clerk added 20.5 non-permanent positions for charter mandated elections. (30) In Fiscal Year 2002, the Library eliminated 12.25 positions: 10.75 due to the elimination of Sunday library services at Woods, Mission, Miller-Golf Links, and Green Valley branches, 1.5 due to revised implementation of programs. (31) In Fiscal Year 2002, the Parks and Recreation Department eliminated 49.25 positions: 11 due to the completion of grants, 9 from the privatization of zoo concessions, and 29.25 from reductions in HICO/MIDCO, KIDCO, fee classes, and summer aquatics programs. The department also added 8 positions: 4 for grounds maintenance, 2 for capital project management, and 2 for a new KIDCO site. (32) In Fiscal Year 2001, two positions were transferred from the Human Resources Department to the Police Department. (33) In Fiscal Year 2002, the Police Department added two grant-funded positions. E-44 FULL-TIME EQUIVALENT POSITIONS PERMANENT AND NON-PERMANENT FISCAL YEAR 2002 Department NonPermanent Total 53.00 20.50 43.50 114.00 -0-020.00 -0- 53.00 20.50 63.50 114.00 231.00 20.00 251.00 143.80 155.00 571.00 237.00 409.25 47.00 1,356.00 11.00 2.00 33.50 -0-0-050.25 268.25 122.00 6.00 -0-0-0- 143.80 155.00 571.00 287.25 677.50 169.00 1,362.00 11.00 2.00 33.50 2,965.55 446.50 3,412.05 99.00 46.50 244.00 398.00 590.00 15.00 2.00 2.00 2.00 1.00 -01.50 -0-0-0-0- 101.00 47.50 244.00 399.50 590.00 15.00 2.00 2.00 1,396.50 4.50 1,401.00 50.00 15.50 2.00 5.00 13.00 -0-0-0- 63.00 15.50 2.00 5.00 72.50 13.00 85.50 Permanent ELECTED AND OFFICIAL Mayor and Council City Manager City Clerk City Attorney Sub-Total NEIGHBORHOOD SERVICES City Court Community Services Fire Library Parks and Recreation Tucson City Golf Police Citizen and Neighborhood Services Independent Police Auditor Public Defender Sub-Total ENVIRONMENTAL AND DEVELOPMENT Development Services Planning Solid Waste Management Transportation Tucson Water Environmental Management Historic Preservation Office Zoning Examiner Sub-Total STRATEGIC INITIATIVES Tucson Convention Center Economic Development Intergovernmental Relations Tucson - Mexico Project Sub-Total E-45 FULL-TIME EQUIVALENT POSITIONS PERMANENT AND NON-PERMANENT FISCAL YEAR 2002 Department NonPermanent Total 24.00 149.00 31.00 71.50 374.00 82.00 15.00 10.00 2.00 -02.25 -02.50 3.00 -03.12 0.50 0.75 24.00 151.25 31.00 74.00 377.00 82.00 18.12 10.50 2.75 758.50 12.12 770.62 2.50 3.00 5.50 2.50 3.00 5.50 5,426.55 499.12 5,925.67 Permanent SUPPORT SERVICES Budget and Research Finance Human Resources Information Technology Operations Procurement Community Relations Equal Opportunity Office Grants Office Sub-Total NON-DEPARTMENTAL General Expense Sub-Total Total E-46 FULL-TIME EQUIVALENT POSITIONS GENERAL RECURRING FUNDS AND OTHER FUNDS FISCAL YEAR 2002 Department General Purpose Other Total 53.00 20.50 63.50 103.00 -0-0-011.00 53.00 20.50 63.50 114.00 240.00 11.00 251.00 142.30 10.35 569.00 143.63 638.25 -01,218.50 11.00 2.00 33.50 1.50 144.65 2.00 143.62 39.25 169.00 143.50 -0-0-0- 143.80 155.00 571.00 287.25 677.50 169.00 1,362.00 11.00 2.00 33.50 2,768.53 643.52 3,412.05 101.00 47.50 244.00 86.00 -015.00 2.00 2.00 -0-0-0313.50 590.00 -0-0-0- 101.00 47.50 244.00 399.50 590.00 15.00 2.00 2.00 497.50 903.50 1,401.00 63.00 15.50 2.00 5.00 -0-0-0-0- 63.00 15.50 2.00 5.00 85.50 -0- 85.50 ELECTED AND OFFICIAL Mayor and Council City Manager City Clerk City Attorney Sub-Total NEIGHBORHOOD SERVICES City Court Community Services Fire Library Parks and Recreation Tucson City Golf Police Citizen and Neighborhood Services Independent Police Auditor Public Defender Sub-Total ENVIRONMENTAL AND DEVELOPMENT Development Services Planning Solid Waste Management Transportation Tucson Water Environmental Management Historic Preservation Office Zoning Examiner Sub-Total STRATEGIC INITIATIVES Tucson Convention Center Economic Development Intergovernmental Relations Tucson - Mexico Project Sub-Total E-47 FULL-TIME EQUIVALENT POSITIONS GENERAL RECURRING FUNDS AND OTHER FUNDS FISCAL YEAR 2002 Department General Purpose Other Total 24.00 135.25 31.00 74.00 270.00 82.00 18.12 10.00 2.75 -016.00 -0-0107.00 -0-00.50 -0- 24.00 151.25 31.00 74.00 377.00 82.00 18.12 10.50 2.75 647.12 123.50 770.62 -0- 5.50 5.50 -0- 5.50 5.50 4,238.65 1,687.02 5,925.67 SUPPORT SERVICES Budget and Research Finance Human Resources Information Technology Operations Procurement Community Relations Equal Opportunity Office Grants Office Sub-Total NON-DEPARTMENTAL General Expense Sub-Total Total E-48 Fiscal Year 2002 City of Tucson Classified Annual Salary Scale Pay for Performance Plan Excluding Public Safety Commissioned Officers PFP-AA PFP-A PFP-B PFP-C PFP-D PFP-E PFP-F PFP-G I* PFP-G II** PFP-Intern Minimum Midpoint Maximum 108,477 89,142 77,998 57,353 50,142 42,932 39,780 39,780 42,932 33,750 119,784 101,432 93,238 76,907 67,239 57,516 53,318 53,318 57,516 52,218 131,090 113,721 108,477 96,460 84,335 72,100 66,856 66,856 72,100 70,686 * Add earnings from golf lesson revenues up to $12,000/year ** Add earnings from golf lesson revenues up to $5,000/year Public Safety Commissioned Officers Effective July 1, 2001 through December 29, 2001 for Fire Personnel Effective July 1, 2001 through January 12, 2002 for Police Personnel PFP-AA-PS PFP-C-PS PFP-D-PS PFP-E-FS PFP-E-PS Minimum Midpoint Maximum 108,477 72,427 65,654 66,240 65,231 124,925 88,227 78,302 71,998 71,493 141,372 104,027 90,949 77,755 77,755 Effective December 30, 2001 for Fire Personnel Effective January 13, 2002 for Police Personnel PFP-AA-PS PFP-C-PS PFP-D-PS PFP-E-FS PFP-E-PS Minimum Midpoint Maximum 110,647 73,876 66,967 67,565 66,536 127,423 89,992 79,868 73,438 72,923 144,199 106,108 92,768 79,310 79,310 E-49 Fiscal Year 2002 City of Tucson Classified Monthly Salary Scale Administrative and Technical Schedule Effective July 1, 2001 through December 29, 2001 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 1,312 1,379 1,449 1,521 1,595 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 1,379 1,449 1,521 1,595 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 1,449 1,521 1,595 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 3,486 1,521 1,595 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 3,486 3,661 1,595 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 3,486 3,661 3,843 E-50 1,635 1,717 1,804 1,894 1,988 2,089 2,194 2,303 2,418 2,539 2,667 2,800 2,940 3,087 3,242 3,404 3,574 3,751 3,939 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 3,486 3,661 3,843 4,034 1,717 1,804 1,894 1,988 2,089 2,194 2,303 2,418 2,539 2,667 2,800 2,940 3,087 3,242 3,404 3,574 3,751 3,939 4,137 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 3,486 3,661 3,843 4,034 4,239 1,804 1,894 1,988 2,089 2,194 2,303 2,418 2,539 2,667 2,800 2,940 3,087 3,242 3,404 3,574 3,751 3,939 4,137 4,343 Fiscal Year 2002 City of Tucson Classified Monthly Salary Scale Administrative and Technical Schedule Effective December 30, 2001 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 1,357 1,423 1,491 1,562 1,635 1,715 1,796 1,883 1,973 2,068 2,169 2,274 2,384 2,500 2,621 2,748 2,884 3,024 3,172 1,426 1,495 1,565 1,638 1,719 1,800 1,887 1,977 2,072 2,713 2,278 2,388 2,504 2,625 2,751 2,887 3,027 3,175 3,330 1,498 1,569 1,642 1,722 1,803 1,890 1,980 2,075 2,176 2,281 2,391 2,507 2,628 2,754 2,890 3,031 3,179 3,334 3,496 1,574 1,647 1,727 1,809 1,895 1,985 2,081 2,181 2,286 2,397 2,512 2,633 2,760 2,896 3,036 3,184 3,339 3,501 3,672 1,650 1,731 1,812 1,899 1,989 2,084 2,185 2,290 2,400 2,516 2,637 2,763 2,899 3,039 3,187 3,343 2,504 3,676 3,854 E-51 1,692 1,772 1,857 1,946 2,038 2,136 2,239 2,346 2,459 2,577 2,703 2,833 2,970 3,115 3,267 3,426 3,593 3,766 3,950 1,736 1,817 1,904 1,994 2,089 2,190 2,295 2,405 2,521 2,642 2,768 2,904 3,045 3,192 3,348 3,509 3,681 3,860 4,047 1,777 1,862 1,951 2,043 2,141 2,244 2,351 2,464 2,583 2,708 2,839 2,976 3,120 3,272 3,431 3,598 3,771 3,956 4,149 1,822 1,909 1,999 2,094 2,195 2,300 2,410 2,526 2,647 2,774 2,910 3,050 3,198 3,353 3,515 3,686 3,865 4,052 4,253 1,867 1,956 2,048 2,147 2,249 2,356 2,469 2,588 2,713 2,844 2,981 3,125 3,278 3,436 3,603 3,777 3,961 4,155 4,357 Fiscal Year 2002 City of Tucson Classified Monthly Salary Scale Labor and Trades Schedule Effective July 1, 2001 through December 29, 2001 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 1,449 1,521 1,595 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 1,521 1,595 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 1,595 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 1,677 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 1,760 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 3,486 1,804 1,894 1,988 2,089 2,194 2,303 2,418 2,539 2,667 2,800 2,940 3,087 3,242 3,404 3,574 1,848 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 3,486 3,661 1,894 1,988 2,089 2,194 2,303 2,418 2,539 2,667 2,800 2,940 3,087 3,242 3,404 3,574 3,751 1,940 2,037 2,140 2,247 2,360 2,478 2,601 2,730 2,869 3,012 3,163 3,321 3,486 3,661 3,843 1,988 2,089 2,194 2,303 2,418 2,539 2,667 2,800 2,940 3,087 3,242 3,404 3,574 3,751 3,939 Effective December 30, 2001 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 1,491 1,562 1,635 1,715 1,796 1,883 1,973 2,068 2,169 2,274 2,384 2,500 2,621 2,748 2,884 1,565 1,638 1,719 1,800 1,887 1,977 2,072 2,713 2,278 2,388 2,504 2,625 2,751 2,887 3,027 1,642 1,722 1,803 1,890 1,980 2,075 2,176 2,281 2,391 2,507 2,628 2,754 2,890 3,031 3,179 1,727 1,809 1,895 1,985 2,081 2,181 2,286 2,397 2,512 2,633 2,760 2,896 3,036 3,184 3,339 1,812 1,899 1,989 2,084 2,185 2,290 2,400 2,516 2,637 2,763 2,899 3,039 3,187 3,343 2,504 E-52 1,857 1,946 2,038 2,136 2,239 2,346 2,459 2,577 2,703 2,833 2,970 3,115 3,267 3,426 3,593 1,904 1,994 2,089 2,190 2,295 2,405 2,521 2,642 2,768 2,904 3,045 3,192 3,348 3,509 3,681 1,951 2,043 2,141 2,244 2,351 2,464 2,583 2,708 2,839 2,976 3,120 3,272 3,431 3,598 3,771 1,999 2,094 2,195 2,300 2,410 2,526 2,647 2,774 2,910 3,050 3,198 3,353 3,515 3,686 3,865 2,048 2,147 2,249 2,356 2,469 2,588 2,713 2,844 2,981 3,125 3,278 3,436 3,603 3,777 3,961 Fiscal Year 2002 City of Tucson Classified Monthly Salary Scale Golf Schedule Effective July 1, 2001 through December 29, 2001 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 501 502 1,595 1,677 1,677 1,760 1,760 1,848 1,848 1,940 1,940 2,037 1,988 2,089 2,037 2,140 2,089 2,194 2,140 2,247 2,194 2,303 Add 50% of earnings from golf lessons Effective December 30, 2001 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 501 502 1,635 1,715 1,719 1,800 1,803 1,890 1,895 1,985 1,989 2,084 Add 50% of earnings from golf lessons E-53 2,038 2,136 2,089 2,190 2,141 2,244 2,195 2,300 2,249 2,356 Fiscal Year 2002 City of Tucson Classified Monthly Salary Scale Public Safety Schedules Commissioned Police Officers/City Court Marshalls Effective July 1, 2001 through January 12, 2002 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 351 302 305 303 306 307 2,478 2,883 3,027 3,178 2,601 3,027 3,178 3,337 2,732 3,178 3,337 3,504 2,868 3,337 3,504 3,679 3,012 3,504 3,679 3,863 4,259 4,472 3,162 3,679 3,863 4,056 4,472 4,696 3,320 3,863 4,056 4,259 4,696 4,930 3,486 4,056 4,259 4,472 4,930 5,177 Effective January 13, 2002 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 351 302 305 303 306 307 2,527 2,940 3,087 3,242 2,654 3,087 3,242 3,404 2,786 3,242 3,404 3,574 2,926 3,404 3,574 3,753 E-54 3,072 3,574 3,753 3,940 4,344 4,562 3,225 3,753 3,940 4,137 4,562 4,790 3,387 3,940 4,137 4,344 4,790 5,029 3,556 4,137 4,344 4,562 5,029 5,281 Fiscal Year 2002 City of Tucson Classified Monthly Salary Scale Public Safety Schedules Commissioned Fire Officers Effective July 1, 2001 through December 29, 2001 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 401 2,678 402 2,810 403 2,838 404* 405* 406 407 408 2,810 2,953 2,971 2,953 3,100 3,114 3,100 3,256 3,261 3,256 3,419 3,416 3,338 3,504 3,498 3,680 3,840 4,259 4,419 4,770 3,419 3,588 3,579 3,768 3,929 4,363 4,524 4,887 3,504 3,680 3,665 3,862 4,022 4,471 4,632 5,008 3,588 3,768 3,749 3,956 4,117 4,580 4,741 5,130 3,680 3,862 3,840 4,055 4,216 4,694 4,855 5,257 Flat Rate Fire Fighter Trainee: $2,267/month - $13.0775/hour *Add $25/month for fire inspectors and $150/month for paramedics Effective December 30, 2001 Range No. Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 401 2,731 402 2,866 403 2,895 404* 405* 406 407 408 2,866 3,012 3,030 3,012 3,162 3,176 3,162 3,321 3,326 3,321 3,487 3,485 3,404 3,574 3,568 3,753 3,917 4,344 4,508 4,865 3,487 3,660 3,651 3,844 4,008 4,451 4,614 4,985 3,574 3,753 3,738 3,939 4,103 4,561 4,725 5,108 Flat Rate Fire Fighter Trainee: $2,312/month - $13.3391/hour *Add $25/month for fire inspectors and $150/month for paramedics E-55 3,660 3,844 3,824 4,035 4,199 4,672 4,836 5,233 3,753 3,939 3,917 4,136 4,300 4,788 4,952 5,362 Fiscal Year 2002 City of Tucson Hourly (Seasonal or Intermittent) Schedule Class Title Hourly Rate City Youth Worker General Maintenance Worker/Trainee Convention Center Stage Technician Convention Center Stagehand Supervisor Camera Operator Concession Worker Food Server Short Order Cook Lifeguard Water Safety Instructor/Senior Lifeguard Swimming Pool Supervisor Aquatics Supervisor Assistant Recreation Worker Recreation Worker Senior Recreation Worker Fee Class Instructor Recreation Program Coordinator Center Services Attendant Library Program Instructor Water Treatment Plant Operator Assignment: Trainee Effective July 1, 2001 through December 29, 2001 Effective December 30, 2001 E-56 $ 5.74 5.74 12.67 15.43 11.14 5.74 5.18 7.45 7.89 8.21 8.87 10.34 5.87 6.80 7.61 7.47 9.92 6.23 12.96 - 8.35 - 16.72 - 7.09 - 10.00 17.27 - 17.37 11.1932 11.3837 CITY OF TUCSON SUMMARY OF EMPLOYEE BENEFITS* Actual FY 2000 Retirement Systems Tucson Supplemental Public Safety Elected Officers Estimated FY 2001 Adopted FY 2002 9,581,312 3,365,110 41,276 $ 10,330,550 1,959,640 47,470 $ 10,218,790 1,942,230 47,470 $ 10,815,640 2,646,190 47,260 Sub-Total Insurance Employee Benefits Group Plan FICA (Social Security) Industrial (Workers' Compensation) Hazardous Waste State Unemployment Public Liability Retiree Medical and Life 12,987,698 12,337,660 12,208,490 13,509,090 18,774,085 11,611,707 4,000,036 22,345,540 12,410,170 4,473,740 22,174,370 12,087,110 4,553,230 25,276,720 12,733,510 4,680,260 430,596 143,314 5,995,670 1,373,450 448,290 30 5,485,030 1,620,470 447,820 32,890 5,567,730 1,620,470 475,540 165,910 5,214,840 1,795,480 Sub-Total 42,328,858 46,783,270 46,483,620 50,342,260 $ 55,316,556 $ 59,120,930 $ 58,692,110 $ 63,851,350 $ 41,346,115 3,795,215 1,985,496 776,195 7,413,535 $ 44,789,260 3,868,360 2,215,720 969,990 7,277,600 $ 44,226,080 3,880,840 2,298,520 979,040 7,307,630 $ 48,121,560 4,338,600 2,650,440 751,720 7,989,030 $ 55,316,556 $ 59,120,930 $ 58,692,110 $ 63,851,350 Total Source of Funds General Fund Highway User Revenue Fund Federal Funds Golf Course Fund Water Utility Fund Total $ Adopted FY 2001 *Employee benefits include fringe benefits for permanent and non-permanent positions, hazardous waste insurance, and public liability insurance. E-57 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total ELECTED AND OFFICIAL MAYOR AND COUNCIL 1010 Mayor 1011 Elected Officials Pension Former Mayors 1020 Council-General Administration 1021 Council-Ward 1 1022 Council-Ward 2 1023 Council-Ward 3 1024 Council-Ward 4 1025 Council-Ward 5 1026 Council-Ward 6 1027 Elected Officials PensionFormer Council Members DEPARTMENT TOTAL CITY MANAGER 1040 City Manager Agenda 1033 Agenda Annexation 1045 Annexation Organizational Development 1046 Organizational Development Strategic Planning 1039 Strategic Planning Youth and Family Services 1068 Youth and Family Services 1078 Capacity - Youth Related Grants General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund 483,880 11,540 114,290 302,690 314,030 310,530 313,270 311,710 306,620 12,260 $ 2,480,820 $ 1,266,620 General Fund 221,100 General Fund 167,490 General Fund 194,890 General Fund 159,710 General Fund Miscellaneous Non-Federal Grants DEPARTMENT TOTAL CITY CLERK Administration 1510 Administration Recording and Reporting 1511 Recording and Reporting Elections 1520 Elections 1521 Precinct Support 1522 Intermittent Support 1523 Civil Service Support 1540 Campaign Finance $ General Fund 2,000,000 100,000 $ 4,109,810 $ 202,440 General Fund 724,960 General Fund General Fund General Fund General Fund General Fund 1,213,390 182,400 413,710 78,250 180,000 E-58 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total CITY CLERK (Continued) Records Center 1530 Records Center General Fund DEPARTMENT TOTAL CITY ATTORNEY Administration 1310 Administration Civil 1311 Civil 1324 Internal Litigation Criminal 1313 Criminal 1314 Drug Enforcement 1315 1318 Drug Enforcement Sub-Total Drug Forfeiture Expenses Victim Assistance Grant General Fund $ $ 801,560 3,796,710 $ 244,450 General Fund General Fund General Fund General Fund Miscellaneous Federal Grants 1,527,610 -03,899,390 $ 70,610 325,340 395,950 124,290 122,620 General Fund Miscellaneous Non-Federal Grants Consumer Affairs 1312 Consumer Affairs General Fund DEPARTMENT TOTAL $ 562,510 6,876,820 NEIGHBORHOOD SERVICES CITY COURT Judicial 1410 Judicial 1413 Pre-Trial Services 1416 Drug Grant 1417 Judicial - Special Magistrates Administration 1411 Administration 1412 1415 1420 1426 Administration Sub-Total Probation/Sentence Enforcement Domestic Violence Probation Unit Judicial Services Case Management General Fund General Fund Miscellaneous Non-Federal Grants General Fund General Fund Miscellaneous Non-Federal Grants $ 1,990,710 286,000 74,580 115,090 $ 1,420,480 87,820 General Fund General Fund 1,508,300 889,280 128,020 General Fund General Fund 767,940 1,087,200 E-59 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total CITY COURT (Continued) 1427 1428 1414 1421 1425 Court Services Public Services Judicial Collection Enhancement Fund Defensive Driving School Grant Capacity General Fund General Fund General Fund $ General Fund Miscellaneous Non-Federal Grants 260,000 200,000 Operating Sub-Total Capital Improvement Program 1400 City Court General Fund Capital Sub-Total DEPARTMENT TOTAL COMMUNITY SERVICES Department Administration 9100 Director's Office 9101 Director's Office Sub-Total Administrative Services General Fund Community Development Block Grant Comprehensive Housing Grant HOME Program HOPE VI Miscellaneous Federal Housing Grants Public Housing - Section 8 Fund Public Housing Conventional/Development Fund General Fund General Fund Earned Revenue Community Development Block Grant Comprehensive Housing Grant HOME Program HOPE VI E-60 836,840 1,152,250 175,000 9,471,210 $ $ 577,000 577,000 10,048,210 $ 544,670 109,160 263,590 6,860 4,320 94,820 1,370 54,010 10,540 17,400 57,000 204,090 9,650 16,880 10,180 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total COMMUNITY SERVICES (Continued) Administrative Services (Continued) Administrative Services Sub-Total Housing Management 9110 Housing Management Administration 9112 9113 9114 Housing Management Administration Sub-Total Site Management Site Management Sub-Total Housing Maintenance Housing Maintenance Sub-Total Tenant Support Services Miscellaneous Federal Housing Grants Public Housing - Section 8 Fund Public Housing Conventional/Development Fund $ 3,630 83,280 41,580 $ General Fund Comprehensive Housing Grant HOPE VI Public Housing Conventional/Development Fund 443,690 93,150 44,830 10,480 490,740 639,200 General Fund General Fund Earned Revenue Comprehensive Housing Grant Public Housing Conventional/Development Fund 3,240 141,190 15,730 2,738,740 2,898,900 General Fund General Fund Earned Revenue Public Housing Conventional/Development Fund 194,090 35,510 1,890,730 2,120,330 Community Development Block Grant Comprehensive Housing Grant HOPE VI E-61 10,000 38,330 42,810 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total COMMUNITY SERVICES (Continued) Tenant Support Services (Continued) 9116 Tenant Support Services Sub-Total Comprehensive Grant 9118 HOPE VI Grant 9119 HOPE VI Grant Sub-Total South Park HOPE VI Grant South Park HOPE VI Grant Sub-Total Technical Services 9120 Technical Services Administration 9122 Technical Services Administration Sub-Total Program Support 9123 Program Support Sub-Total Housing Development Miscellaneous Federal Housing Grants Public Housing - Section 8 Fund Public Housing Conventional/Development Fund $ 1,042,860 77,940 52,780 $ Comprehensive Housing Grant General Fund General Fund Earned Revenue HOPE VI 1,264,720 4,355,420 2,500 1,000,000 1,986,680 2,989,180 General Fund General Fund Earned Revenue HOPE VI 3,000 800,000 12,439,350 13,242,350 General Fund Community Development Block Grant Comprehensive Housing Grant HOME Program 62,120 40,440 5,470 130,750 238,780 General Fund Community Development Block Grant HOME Program 125,220 25,540 General Fund General Fund Earned Revenue Miscellaneous Non-Federal Grants HOME Program 297,910 580,000 120,410 271,170 Housing Development Sub-Total 500,000 6,282,660 7,660,570 E-62 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total COMMUNITY SERVICES (Continued) 9125 9126 9128 Agency Contracts Agency Contracts Sub-Total Planning/Environmental Planning/Environmental Sub-Total Construction Services General Fund Community Development Block Grant Miscellaneous Federal Grants $ 1,685,080 7,405,940 701,040 $ General Fund Community Development Block Grant HOME Program Miscellaneous Federal Housing Grants 9,792,060 225,380 113,730 43,340 1,943,620 2,326,070 General Fund Comprehensive Housing Grant HOME Program HOPE VI Construction Services Sub-Total Housing Assistance 9130 Housing Assistance Administration General Fund General Fund Earned Revenue Miscellaneous Federal Housing Grants Public Housing - Section 8 Fund Public Housing Conventional/Development Fund Housing Assistance Administration Sub-Total 9131 Information Management General Fund Public Housing - Section 8 Fund Information Management Sub-Total 9132 Inspections General Fund Miscellaneous Federal Housing Grants Public Housing - Section 8 Fund Inspections Sub-Total E-63 30,840 77,540 159,490 24,000 291,870 3,300 28,750 2,590 270,310 6,590 311,540 1,890 111,740 113,630 4,120 15,770 466,470 486,360 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total COMMUNITY SERVICES (Continued) 9133 9134 9135 Contracts/Leases Contracts/Leases Sub-Total Applications Applications Sub-Total Housing Assistance Projects Housing Assistance Projects Sub-Total Community Conservation and Development 9140 Community Conservation and Development Administration 9141 Citywide Projects 9142 Citywide Projects Sub-Total City Neighborhoods and Initiatives General Fund Miscellaneous Federal Housing Grants Public Housing - Section 8 Fund 12,240 7,940 690,300 $ General Fund Public Housing - Section 8 Fund Public Housing Conventional/Development Fund 910 121,060 Miscellaneous Federal Housing Grants Public Housing - Section 8 Fund 2,397,400 710,480 77,240 199,210 19,643,450 22,040,850 Community Development Block Grant General Fund Community Development Block Grant HOME Program Miscellaneous Federal Grants 230,860 89,420 1,755,900 395,590 162,370 2,403,280 General Fund Community Development Block Grant HOME Program City Neighborhoods and Initiatives Sub-Total DEPARTMENT TOTAL FIRE Headquarters 3011 Headquarters 3012 Annexation $ 62,750 257,910 330,720 $ General Fund General Fund E-64 $ 651,380 76,226,570 723,450 129,040 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total FIRE (Continued) 3023 Advanced Life Support Cost Recovery Operations 3021 Suppression 3022 Emergency Medical Services 3065 Sole Provider Compliance Contract 3080 Metropolitan Medical Response System Code Administration 3031 Prevention 3050 Hazardous Materials Disposal 3055 Underground Storage 3057 Head and Spinal Injury Prevention Support Services 3025 Management Information Services 3040 Fleet Replacement 3041 Support Services 3042 Vehicle Maintenance 3046 Fire Cause Investigations Training 3043 Training 3044 3045 Regional Training General Fund $ 789,390 General Fund General Fund General Fund 25,108,330 8,690,580 40,000 General Fund 500,000 General Fund Risk Management Fund General Fund Miscellaneous Non-Federal Grants 2,315,700 -038,340 350,000 General Fund 354,130 General Fund General Fund General Fund General Fund -02,445,900 1,959,460 378,090 Public Safety Academy Fund Public Safety Academy Fund Public Safety Academy Fund 1,430,760 Aircraft Rescue and Firefighting Facility Operating Sub-Total Capital Improvement Program 3091 Fire General Fund - Certificates of Participation 1984 General Obligation Bonds Series G 1994 General Obligation Bonds Series G 2000 General Obligation Bonds Miscellaneous Federal Grants Miscellaneous Non-Federal Grants Capital Sub-Total DEPARTMENT TOTAL E-65 145,000 80,990 45,479,160 $ 3,142,500 40,200 75,000 5,222,000 523,800 75,700 $ 9,079,200 54,558,360 SOURCE OF FUNDS BY ORGANIZATION Department/Organization LIBRARY Administration 5026 Administration Technology Management 5031 Technology Operations 5034 Rewiring Public Services 5027 Grants 5032 Circulation Control 5045 New County Programs 5060 Main Library 5061 Columbus Library 5062 Woods Library 5063 Himmel Library 5064 Nanini Library 5065 Marana Library 5066 Catalina Library 5067 River Center Library 5068 Wilmot Library 5069 Bear Canyon Library 5070 Ajo Library 5071 Valencia Library 5072 Mission Library 5073 Green Valley Library 5074 El Rio Library 5075 El Pueblo Library 5076 Arivaca Library 5078 Sam Lena Library 5080 Summer Reading Program 5081 Golf Links Library 5082 Infotech Literacy Program 5083 Technology Assisted Learning Lab 5084 Oro Valley Library Collection Services 5033 Collection Operations Outreach Services 5028 Youth Outreach Services 5029 Literacy Program 5077 Jail Library Funding Source Library Fund Fund Total Organization/ Department Total $ 1,313,280 Library Fund Library Fund 847,290 5,000 Miscellaneous Non-Federal Grants Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund Library Fund 500,000 295,170 500,000 3,055,460 570,720 718,190 482,050 712,580 102,660 134,960 359,980 1,125,290 383,940 90,690 589,310 637,890 384,290 110,650 173,840 88,990 140,580 35,000 457,510 440,030 212,470 138,780 Library Fund 4,254,850 Library Fund Library Fund Library Fund 283,140 39,620 210,830 E-66 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total LIBRARY (Continued) 5079 5046 Mobile Units - Readrunners Library Fund Pima County Juvenile Court Center Library Fund Operating Sub-Total Capital Improvement Program 5020 Capital Improvement Program Library Fund Miscellaneous Non-Federal Grants Pima County Bonds 1994 General Obligation Bonds 2000 General Obligation Bonds Capital Sub-Total DEPARTMENT TOTAL PARKS AND RECREATION Administration 6300 Director's Office 6301 Planning and Development 6303 Management Services 6304 Public Information Office Central District 6310 Central Administration 6312 Tennis Programming 6314 Therapeutics 6315 General Sports Programming 6316 Performing Arts 6317 Leisure Classes 6318 Fairs 6323 Hi Corbett Field Maintenance 6324 Reid Park 6326 Shops/Trades 6327 General Maintenance 6328 Spring Training 6329 USA Baseball Southwest District 6330 Southwest Administration 6332 Southwest KIDCO 6333 Ormsby Recreation Center 6334 Quincie Neighborhood Center General Fund General Fund General Fund General Fund $ $ 247,960 76,980 19,719,980 80,000 150,000 1,250,000 700,000 4,600,000 $ $ 6,780,000 26,499,980 440,200 69,200 973,300 286,610 General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund 898,080 163,640 470,030 990,040 326,620 1,594,460 21,460 669,300 952,760 873,070 1,036,650 110,820 3,450 General Fund General Fund General Fund General Fund 933,030 499,920 158,300 427,390 E-67 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total PARKS AND RECREATION (Continued) 6335 Cherry Avenue Recreation Center 6336 El Pueblo Center 6337 Archer Neighborhood Center 6338 Inter-Center Sports Programming 6343 Southwest Parks Maintenance 6344 Rodeo Grounds 6325 Civic Events Northwest District 6350 Northwest Administration 6352 Northwest KIDCO 6353 Santa Rosa Recreation Center 6354 Oury Recreation Center 6355 Armory Center 6356 Pascua Neighborhood Center 6357 Northwest Neighborhood Center 6358 El Rio Neighborhood Center 6359 Center of Downtown 6360 Performing Arts Center 6361 Balboa Center 6363 Northwest Parks Maintenance 6313 Aquatics East District 6370 East Administration 6371 MIDCO 6372 East KIDCO 6373 Udall Recreation Center 6374 Clements Center 6375 Randolph Center 6376 Freedom Center 6383 East Parks Maintenance Zoo 6390 Zoo Administration 6391 Animal Purchases 6392 Zoo Giftshop 6393 Snack Bar 6394 State Sales Tax Grants 6200 Capacity for Non-Federal Grants 6201 Capacity for Federal Grants General Fund General Fund General Fund General Fund General Fund General Fund General Fund $ 207,760 977,260 582,300 15,370 3,292,900 86,360 568,210 General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund 883,900 307,760 211,710 208,650 479,230 273,100 591,620 589,820 94,050 111,340 176,210 3,022,360 3,444,350 General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund 704,880 239,350 620,540 922,900 597,240 633,460 174,570 3,635,770 General Fund General Fund General Fund General Fund General Fund 1,849,860 23,520 3,870 42,950 53,500 Miscellaneous Non-Federal Grants Miscellaneous Federal Grants E-68 316,250 414,460 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total PARKS AND RECREATION (Continued) 6202 6207 6216 6217 6234 Parks Foundation Grant Department of Economic Security Therapeutics Project Milagro Adventure Wilderness Training Communities That Care Phase II 6235 General Fund Miscellaneous Non-Federal Grants General Fund General Fund Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Pima Council on Aging Congregate Meals 6236 Pima Council on Aging Home Delivery Operating Sub-Total Capital Improvement Program 6080 Parks Development 1994 General Obligation Bonds Interest 2000 General Obligation Bonds General Fund - Parks Foundation Grant Miscellaneous Non-Federal Grant Pima County Bonds Parks Development Sub-Total 6082 Zoo Improvements 2000 General Obligation Bonds Capital Sub-Total DEPARTMENT TOTAL TUCSON CITY GOLF Administration 6106 Golf Administration 6117 Tournaments 6118 Amateur Tournaments 6188 State Sales Tax Golf Course Maintenance 6116 Randolph Golf Course 6126 Trini Alvarez Golf Course 6136 Enke Golf Course 6146 Silverbell Golf Course Golf Fund Golf Fund Golf Fund Golf Fund Golf Fund Golf Fund Golf Fund Golf Fund E-69 $ 190,520 63,260 71,950 49,370 219,790 157,510 157,510 39,165,620 $ 100,000 10,848,000 90,000 700,000 7,455,200 19,193,200 538,000 $ $ 19,731,200 58,896,820 1,185,660 48,750 1,500 164,260 2,302,000 1,112,800 1,102,840 934,370 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TUCSON CITY GOLF (Continued) Golf Course Clubhouses 6151 Randolph Clubhouse 6152 Trini Alvarez Clubhouse 6153 Silverbell Clubhouse 6154 Enke Clubhouse Pro Shops 6110 Randolph Pro Shop 6120 Trini Alvarez Pro Shop 6130 Silverbell Pro Shop 6140 Enke Pro Shop Operating Sub-Total Capital Improvement Program 6190 Capital Improvement Program Golf Fund Golf Fund Golf Fund Golf Fund $ Golf Fund Golf Fund Golf Fund Golf Fund Golf Fund Golf Fund - Certificates of Participation 946,480 440,150 464,380 466,220 10,602,790 $ 129,900 417,000 Capital Sub-Total DEPARTMENT TOTAL POLICE Chief's Office Administration 2005 Chief's Office 2006 Professional Standards Grants 2108 Technology Plan Local Law Enforcement Block Grant (LLEBG) IV 2109 Technology Plan (LLEBG) V 2171 Technology Plan (LLEBG) VI 2148 Technology Plan (LLEBG) VI Sub-Total Technology Plan - Cops More 98 2169 Technology Plan - COPLINK IV 2102 Weed and Seed I 2103 Weed and Seed II 2231 Weed and Seed III 612,790 277,410 278,220 264,960 $ General Fund General Fund $ 546,900 11,149,690 2,804,040 641,290 Miscellaneous Federal Grants 36,160 Miscellaneous Federal Grants General Fund Miscellaneous Federal Grants 600,540 $ 73,000 200,510 273,510 Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants E-70 1,740,480 311,710 15,000 56,050 82,850 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total POLICE (Continued) 2288 Weed and Seed IV 2230 2261 Drug Enforcement Administration (DEA) Weed and Seed II DEA Weed and Seed III 2262 DEA Weed and Seed IV 2275 AZ Vehicle Theft Prevention Task Force IV 2226 2216 2215 2217 AZ Vehicle Theft Prevention Task Force IV Sub-Total AZ Vehicle Theft Prevention Task Force V AZ Vehicle Theft Prevention Task Force V Sub-Total Southern Arizona DUI Task Force IV Youth Alcohol Enforcement 2193 Aggressive Driving Enforcement Program Occupant Protection Enforcement Program Victims' Rights Program IV 2238 Police Projects XVII 2259 2242 Drug Enforcement Administration (DEA) Task Force III Drug Enforcement Administration (DEA) Task Force IV U.S. Customs Task Force IV 2243 U.S. Customs Task Force V 2254 Gang Resistance Education and Training (GREAT) VIII 2218 2296 Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants General Fund Miscellaneous NonFederal Grants $ 91,050 3,000 30,630 19,370 $ 28,000 72,980 100,980 General Fund Miscellaneous NonFederal Grants 26,010 75,990 102,000 Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Non-Federal Grants Miscellaneous Non-Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants E-71 25,540 18,000 78,100 7,500 15,020 80,000 2,480 6,910 10,000 30,000 156,120 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total POLICE (Continued) 2255 2158 Gang Resistance Education and Training (GREAT) IX AZ Community Policing Training Institute II 2182 AZ Community Policing Training Institute II Sub-Total Records Improvement Program IV 2232 Records Improvement Program IV Sub-Total Drug Enforcement Grant XIV 2233 Drug Enforcement Grant XV 2200 2282 2265 2285 2220 2221 2222 Drug Enforcement Grant XV Sub-Total Forensics/Police Criminalist XV Multi-Agency Surveillance Team VI High Intensity Drug Trafficking Areas XI High Intensity Drug Trafficking Areas XII Universal Cops Hiring Grant II Universal Cops Hiring Grant II (Class 1) Universal Cops Hiring Grant II (Class 1) Sub-Total Universal Cops Hiring Grant II (Class 2) Miscellaneous Federal Grants General Fund Miscellaneous Federal Grants $ $ 176,060 2,180 41,370 43,550 General Fund Miscellaneous Federal Grants 25,000 75,000 100,000 Miscellaneous Non-Federal Grants Miscellaneous Federal Grants Miscellaneous Non-Federal Grants 30,000 483,750 290,250 774,000 Miscellaneous Non-Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants Miscellaneous Federal Grants General Fund General Fund Miscellaneous Federal Grants 70,930 69,240 28,530 90,280 204,340 389,080 350,680 739,760 General Fund Miscellaneous Federal Grants Universal Cops Hiring Grant II (Class 2) Sub-Total 400,360 360,230 760,590 E-72 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total POLICE (Continued) 2223 2246 2247 2248 2249 2269 2294 2226 Universal Cops Hiring Grant II (Class 3) Universal Cops Hiring Grant II (Class 3) Sub-Total Universal Cops Hiring Program III Universal Cops Hiring Program III (Class 1) Universal Cops Hiring Program III (Class 1) Sub-Total Universal Cops Hiring Program III (Class 2) Universal Cops Hiring Program III (Class 2) Sub-Total Universal Cops Hiring Program III (Class 3) Universal Cops Hiring Program III (Class 3) Sub-Total DEA Transportation Group Task Force II DEA Transportation Group Task Force III Juvenile Accountability Block Grant II Juvenile Accountability Block Grant II Sub-Total Juvenile Accountability Block Grant III 2227 Juvenile Accountability Block Grant II Sub-Total Cops in Schools General Fund Miscellaneous Federal Grants $ 338,330 296,290 $ General Fund General Fund Miscellaneous Federal Grants 634,620 217,540 256,090 371,340 627,430 General Fund Miscellaneous Federal Grants 256,090 371,340 627,430 General Fund Miscellaneous Federal Grants 362,760 526,000 888,760 Miscellaneous Federal Grants Miscellaneous Federal Grants General Fund Miscellaneous Federal Grants 2,300 6,910 15,120 93,230 108,350 General Fund Miscellaneous Federal Grants 37,000 246,720 283,720 General Fund Miscellaneous Federal Grants Cops in Schools Sub-Total 15,530 127,290 142,820 E-73 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total POLICE (Continued) 2104 HEAT II (HIDTA XI) 2105 HEAT III (HIDTA XII) 2280 Victims of Crime Act Grant 2195 Victims of Crime Act Grant Sub-Total Miscellaneous Federal Grants 2196 Miscellaneous Federal Grants Sub-Total Miscellaneous State Grants 2298 Fund 001 Miscellaneous Matching Grants Forfeitures 2083 Anti-Racketeering Fund 2084 Vehicle Fund 2086 Major Offenders Unit (MOU) Forfeiture Fund 2088 Metropolitan Area Narcotics Trafficking Interdiction Squad (MANTIS) Anti-Racketeering Fund Reimbursement 2110 Crime Lab Assessment Fund 2139 Federal Crime Control and Restitution 2146 MANTIS Anti-Racketeering Fund Administrative Services Bureau 2020 Administrative Resources 2025 Fleet Control 2420 Expediter's Unit 2421 Community Service Officer Program 2425 Communication Division 2505 Data Services Section 2515 Records Section 2070 Warrants Program Miscellaneous Federal Grants Miscellaneous Federal Grants General Fund Miscellaneous Federal Grants $ 2,000 4,000 $ 15,000 44,740 59,740 General Fund Miscellaneous Federal Grants 30,000 960,000 990,000 Miscellaneous Non-Federal Grants General Fund 500,000 General Fund General Fund General Fund 800,000 125,000 200,000 General Fund 469,000 General Fund Miscellaneous Federal Grants General Fund 150,000 600,000 100,000 1,520 General Fund General Fund General Fund General Fund 8,068,970 5,954,450 537,920 1,377,800 General Fund General Fund General Fund General Fund 4,302,020 1,222,210 2,439,040 214,250 E-74 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total POLICE (Continued) Field Services Bureau 2310 Operations Division South 2320 Operations Division West 2330 Operations Division Midtown 2340 Operations Division East Support Services Bureau 2400 Field Support Administration 2010 Human Resources 2011 Training 2012 Regional Training Center 2013 Training Equipment 2014 2015 2016 Correctional Officers Training Academy (COTA) Reimbursement Off Duty Program Pima College Reimbursement 2430 Air Support Air Support Sub-Total 2440 Canine Unit 2450 Special Weapons and Tactics (SWAT) 2455 Explosives/Hazardous Devices 2460 Driving Under the Influence (DUI) Squad 2465 Motors 2865 Traffic Investigation 2470 Special Support Unit 2410 Crime Prevention 2480 School Resource Officer Program Investigative Services Bureau 2800 Investigative Administration 2710 Identification Section 2720 Evidence 2730 Crime Laboratory 2810 Special Investigations Section General Fund General Fund General Fund General Fund $ 7,729,730 8,189,290 7,819,780 8,158,810 General Fund General Fund Public Safety Academy Fund Public Safety Academy Fund Public Safety Academy Fund Public Safety Academy Fund 527,080 1,441,180 1,843,670 General Fund Public Safety Academy Fund General Fund General Fund - Certificates of Participation 3,138,640 60,000 160,000 50,000 160,000 $ 131,000 1,023,300 General Fund General Fund 1,154,300 685,980 611,610 General Fund General Fund 154,540 652,020 General Fund General Fund General Fund General Fund General Fund 2,052,260 372,480 338,720 878,250 1,416,850 General Fund General Fund General Fund General Fund General Fund 374,050 1,551,020 640,810 1,474,710 1,484,640 E-75 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total POLICE (Continued) 2830 Metropolitan Area Narcotics Trafficking Interdiction Squad (MANTIS) Street Narcotics 2835 Metropolitan Area Narcotics Trafficking Interdiction Squad (MANTIS) Conspiracy Section 2855 Family Crimes Section 2857 Sex Crimes Section 2860 Violent Offenses Section 2870 Special Problems Section 2880 Major Theft Section 2895 Investigations Support Section Operating Sub-Total Capital Improvement Program 2091 Police General Fund $ 835,240 General Fund 792,880 General Fund General Fund General Fund General Fund General Fund General Fund 1,483,400 1,388,770 3,195,650 965,650 1,617,970 1,110,360 106,593,750 Public Safety Academy Certificates of Participation 2000 General Obligation Bonds $ 321,500 1,402,000 Capital Sub-Total DEPARTMENT TOTAL CITIZEN AND NEIGHBORHOOD SERVICES 1044 Citizen and Neighborhood General Fund Services 1042 Citizen and Neighborhood General Fund Services NETeams Operating Sub-Total Capital Improvement Program 1075 General Government General Fund Highway User Revenue Fund - Section 14 Community Development Block Grant Capital Sub-Total TOTAL $ 1,723,500 108,317,250 $ 861,120 25,700 886,820 $ 5,250,000 1,275,000 3,718,000 $ 10,243,000 11,129,820 INDEPENDENT POLICE AUDITOR 1087 Independent Police Auditor General Fund TOTAL $ $ 143,000 143,000 PUBLIC DEFENDER 1460 Office of the Public Defender General Fund TOTAL $ $ 2,072,480 2,072,480 E-76 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total ENVIRONMENT AND DEVELOPMENT DEVELOPMENT SERVICES Administration 1740 Administration 1747 Property and Housing Complaints and Public Information Customer Services 1741 Administrative Support 1742 Records Management 1743 Permitting Field Inspection 1744 Commercial 1745 Residential 1746 Sign Plans Review 1748 Plans Review 1749 Zoning Plans Review 1750 Engineering Plans Review DEPARTMENT TOTAL PLANNING Administration 1450 Planning Administration Regional Planning and Research 1452 Regional Planning and Research Community Planning and Preservation 1453 Community Planning and Preservation 1479 Urban Form Grant General Fund General Fund $ 1,753,950 639,010 General Fund General Fund General Fund 67,850 130,940 214,030 General Fund General Fund General Fund 1,083,650 811,950 298,420 General Fund General Fund General Fund $ 858,310 617,130 622,840 7,098,080 $ 579,790 General Fund General Fund 641,970 General Fund 916,620 Miscellaneous Federal Grants Miscellaneous Federal Grant 30,000 1480 Grant Capacity Land Use Code and Development Review 1454 Land Use Code and Development General Fund Review Zoning Administration and Compliance 1456 Zoning Administration and General Fund and Compliance DEPARTMENT TOTAL $ 3,569,470 SOLID WASTE MANAGEMENT Administration 4601 Administration $ 785,250 Solid Waste Management Fund E-77 80,000 686,590 634,500 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total SOLID WASTE MANAGEMENT (Continued) 4603 Tucson Clean and Beautiful Customer Service and Environmental Planning 4610 Customer Support and Billing 4613 4614 Program Development and Planning Recycling Grant 4615 Code Enforcement 4616 EPA Recycling Collection Grant Collections 4632 Annexations 4633 Residential Collections 4635 Brush and Bulky 4639 Commercial Collections 4641 Container Maintenance 4655 Transfer Station Refuse Disposal 4650 Engineering and Compliance 4653 4657 Landfill Operations Solid Waste Management Fund $ Solid Waste Management Fund Solid Waste Management Fund Miscellaneous Non-Federal Grants Solid Waste Management Fund Miscellaneous Federal Grants 539,630 2,516,770 410,000 611,600 7,100 Solid Waste Management Fund Solid Waste Management Fund Solid Waste Management Fund Solid Waste Management Fund Solid Waste Management Fund Solid Waste Management Fund 25,500 10,388,020 1,490,850 4,540,370 809,530 765,250 Solid Waste Management Fund Solid Waste Management Fund Solid Waste Management Fund Household Hazardous Waste Program Operating Sub-Total Capital Improvement Program 4700 Solid Waste Management Environmental and Solid Waste Mandate Reserves 1994 General Obligation Bonds Series B 2000 General Obligation Bonds Capital Sub-Total DEPARTMENT TOTAL E-78 49,530 1,138,460 4,802,500 275,080 29,155,440 $ 654,800 925,200 6,110,000 $ 7,690,000 36,845,440 SOURCE OF FUNDS BY ORGANIZATION Department/Organization TRANSPORTATION Management Services 4910 Office of the Director 4917 Office of the Director Sub-Total Graffiti Abatement 4963 Graffiti Abatement Sub-Total Administrative Services 4964 Management Services Sub-Total Network Support 4965 Network Support Sub-Total Financial Services Financial Services Sub-Total Transit Services 4922 Transit Services Administration 4923 Americans with Disabilities Act (ADA) Compliance 4916 State Grant Capacity - Transit Services Administration Sun Tran 4972 State Grant Capacity - Sun Tran 4973 Capital/Non-grant Expenses 4975 Operations Administration 4976 Scheduling 4977 Revenue Vehicles - Operation 4978 Revenue Vehicles - Maintenance 4979 Revenue Vehicles - Servicing 4980 Revenue Vehicles Inspection/Maintenance 4981 Revenue Vehicles - Accident Repair 4982 Revenue Vehicles - Vandalism Repair Funding Source General Fund Highway User Revenue Fund - Section 14 Fund Total $ Organization/ Department Total 95,250 1,178,210 $ General Fund Highway User Revenue Fund - Section 14 127,600 92,400 General Fund Highway User Revenue Fund - Section 14 121,360 182,030 General Fund Highway User Revenue Fund 278,410 1,056,170 General Fund Highway User Revenue Fund 17,010 36,240 1,273,460 220,000 303,390 1,334,580 53,250 Mass Transit Fund Mass Transit Fund 517,380 239,950 Mass Transit Fund 116,000 Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund 589,440 20,000 1,335,700 314,120 16,331,400 636,980 756,090 3,185,170 Mass Transit Fund 21,290 E-79 16,550 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TRANSPORTATION (Continued) 4983 Section 9 Grant Eligible Expenses 4984 Service Vehicles - Maintenance 4985 Parts Management 4986 Compressed Natural Gas Grant Capacity 4987 Maintenance of Fare Collection/Counting Equipment 4988 Maintenance of Other Buildings, Grounds, Equipment 4990 Maintenance of Bus Shelters 4991 Management Information Systems 4992 Ticketing and Fare Collection 4993 General Administration 4994 Customer Service and Communications 4995 General Function 4996 Accounting 4997 Parts and Purchasing 4998 Personnel 4999 Safety Van Tran 4880 General Administration 4881 Vehicle Operations 4882 Vehicle Maintenance 4883 Section 9 Grant Eligible Expenses 4884 State Grant Capacity-Van Tran Transportation Planning 4915 Planning Administration 4902 Planning Administration Sub-Total Section 8 Planning Grant 4904 Section 8 Grant Planning Sub-Total Non-Federal Grants Mass Transit Fund $ 2,303,790 Mass Transit Fund Mass Transit Fund Mass Transit Fund 62,630 141,690 70,000 Mass Transit Fund 102,980 Mass Transit Fund 1,111,240 Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund 259,260 119,400 73,780 2,232,420 1,172,620 Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund 437,650 408,760 114,360 331,240 113,690 Mass Transit Fund Mass Transit Fund Mass Transit Fund Mass Transit Fund 1,661,320 3,573,480 449,020 333,000 Mass Transit Fund 520,280 General Fund Highway User Revenue Fund - Section 14 $ 114,600 160,220 274,820 General Fund Federal Highway Administration Transportation Efficiency Act (TEA) 31,270 124,300 155,570 Miscellaneous Non-Federal Grants E-80 245,000 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TRANSPORTATION (Continued) 4905 Federal Grants 4907 4908 Alternate Modes Planning Roadway Planning 4946 4962 Stormwater Quality Tucson Stormwater Management System Planning Engineering 4930 Engineering Administration 4920 Engineering Administration Sub-Total Pavement Management System Grants Engineering Records 4924 4926 Improvement Districts Engineering Design 4928 4931 Assessment Assistance Field Engineering 4947 4949 Capital Program Support Survey 4959 Permits and Codes 4909 Real Estate 4932 Real Estate Administration 4927 Negotiations 4955 Property Management 4956 Appraisals 4957 Services Street and Traffic Maintenance 4933 Street Maintenance Administration Federal Highway Administration - TEA General Fund Highway User Revenue Fund - Section 14 General Fund General Fund General Fund Highway User Revenue Fund - Section 14 $ 250,000 87,410 43,150 769,590 214,640 $ 59,570 431,920 491,490 Federal Highway Administration - TEA Highway User Revenue Fund - Section 14 General Fund Highway User Revenue Fund - Section 14 General Fund Highway User Revenue Fund - Section 14 General Fund Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 General Fund General Fund General Fund General Fund General Fund Highway User Revenue Fund - Section 14 E-81 372,900 266,960 183,570 315,020 8,030 307,400 -0240,580 91,350 262,470 61,140 205,300 104,980 124,410 1,799,440 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TRANSPORTATION (Continued) 4913 4934 Maintenance Management Program Administration Paved Surface Maintenance 4935 Weed Control 4936 Street Cleaning 4937 Drainage Channel Maintenance 4938 Citizen and Neighborhood Services Other Maintenance 4939 4951 Electric Shop - Signal and Street Light Maintenance 4961 Electric Shop - Signal and Street Light Maintenance Sub-Total Electric Shop - Traffic Signal Electronic Maintenance Median Island and Roadside Maintenance Electric Shop - Bluestake and Electronics Inspection Paint/Sign Shop - Sign Installation Paint/Sign Shop - Striping 4967 Non-paved Surface Maintenance 4968 Storm Damage Repairs 4969 Concrete Work 4952 4953 4954 4960 Traffic Engineering 4940 Traffic Engineering Administration 4941 Citizen Request Studies 4943 Intelligent Transportation Systems Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 General Fund Highway User Revenue Fund - Section 14 $ 565,230 5,365,550 703,660 1,711,920 520,160 186,900 733,640 $ 704,000 3,630,980 4,334,980 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 Highway User Revenue Fund - Section 14 E-82 602,840 2,255,240 346,670 527,760 762,490 447,950 498,360 302,220 374,640 566,360 1,028,590 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TRANSPORTATION (Continued) 4948 Neighborhood Traffic Management 4945 Transportation Enterprise Area Management (TEAM) Administration 4901 TEAM - Parking Enforcement 4903 TEAM - Budget Capacity for Additional Revenues 4906 TEAM - Special Services and Projects 4942 TEAM - Parking Operations and Maintenance Operating Sub-Total Capital Improvement Program 4051 Streets 4052 Streets Sub-Total Drainage Highway User Revenue Fund - Section 14 General Fund $ 299,850 423,330 General Fund General Fund 270,530 147,800 General Fund 123,080 General Fund 986,090 73,818,420 1994 Street and Highway Revenue Bonds Series E 2000 Street and Highway Revenue Bonds 2000 General Obligation Bonds Arizona Department of Transportation Highway User Revenue Fund - Section 14 Pima Association of Governments Capital Agreements Fund General Fund Federal Highway Administration - TEA University of Arizona Contribution $ 9,896,000 1,500,000 400,000 500,000 5,626,000 11,851,000 250,000 400,000 21,555,000 100,000 52,078,000 1994 General Obligation Bonds Series E 2000 General Obligation Bonds Capital Agreements Fund Drainage Sub-Total 1,948,700 11,400,000 350,000 13,698,700 E-83 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TRANSPORTATION (Continued) 4055 4056 4971 Street Lighting Street Lighting Sub-Total Traffic Signals Traffic Signals Sub-Total Public Transit 2000 General Obligation Bonds General Fund Highway User Revenue Fund - Section 14 Federal Highway Administration - TEA 7319 Customer Outreach 2,627,000 129,000 338,000 47,000 $ Capital Agreements Fund Federal Highway Administration - TEA Highway User Revenue Fund - Section 14 Pima Association of Governments Tucson Unified School District Contributions 3,141,000 38,000 1,025,000 2,105,000 62,000 130,000 3,360,000 1994 General Obligation Bonds Series D Highway User Revenue Fund - Section 14 Mass Transit TEA Mass Transit TEA Local Mass Transit Section 3 Mass Transit Section 3 Local Mass Transit Section 9 Mass Transit Section 9 Local Mass Transit State Grants University of Arizona Public Transit Sub-Total Capital Sub-Total DEPARTMENT TOTAL TUCSON WATER Director's Office 7416 Director's Office $ Water Revenue and Operations Fund Water Revenue and Operations Fund E-84 650,000 60,000 869,600 27,400 6,499,600 1,126,400 15,345,400 3,375,600 428,000 7,000 $ 28,389,000 100,666,700 174,485,120 $ 2,470,990 1,052,460 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TUCSON WATER (Continued) 7418 Personnel Services 7400 Low Income Assistance Business Services 7317 Billing Office Water Revenue and Operations Fund Water Revenue and Operations Fund $ 634,030 105,600 Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund 2,127,780 Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund 8,431,810 Planning and Engineering 7318 Backflow Prevention 489,320 7425 Water Revenue and Operations Fund Administrative and Project Support Water Revenue and Operations Fund Plant Design Water Revenue and Operations Fund 855,760 7327 Westside Metering Services 7329 Eastside Metering Services 7417 Financial Services 7432 Information Services 7455 Pueblo Utility Billing System Water Operations and Maintenance 7117 Control Systems Operations 7137 Equipment Maintenance 7157 Well Maintenance 7177 Plant Maintenance 7217 Support Services 7227 Distribution Maintenance 7237 Service Maintenance 7426 E-85 1,690,390 1,373,190 1,332,350 1,113,900 1,274,540 2,897,750 935,920 2,572,130 1,642,220 1,678,760 3,045,810 510,440 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TUCSON WATER (Continued) 7427 Distribution Design 7428 Construction 7429 7430 Mapping/Geographical Information Systems Water System Evaluation 7457 Research and Technical Support Water Quality Management 7127 Reclaimed Water System 7200 7431 Clearwater Renewable Resource Facility Water Quality Laboratory 7434 Water Quality Technical Support and Development 7435 Tucson Airport Remediation Project 7470 Water Treatment Administrative Support 7471 Water Treatment Plant Operations 7472 Water Treatment Plant Maintenance 7473 Water Treatment Instrumentation and Control 7475 Water Quality Compliance and Regulatory Support Other Budgetary Requirements 7437 General Expense 7438 Administrative Service Charges 7439 Capitalized Operating and Maintenance Expense Private Water Company Contract Payments 7491 Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund $ 348,220 596,680 840,610 753,090 1,384,690 Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund 2,143,190 Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund Water Revenue and Operations Fund 17,071,030 E-86 4,963,930 1,582,400 744,710 785,210 936,020 921,860 557,580 256,510 354,110 7,525,070 (4,722,500) 316,190 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TUCSON WATER (Continued) 7498 Debt Service: Water Revenue Bonds 7MBP Multiple Benefit Water Projects Water Revenue and Operations Fund Water Revenue and Operations Fund Operating Sub-Total Capital Improvement Program 7510 Potable Source Development 2000 Water Revenue Bonds Water Revenue and Operations Fund Potable Source Development Sub-Total 7511 Recharge and Recovery 2000 Water Revenue Bonds Central Arizona Project Reserve Fund Water Revenue and Operations Fund Recharge and Recovery Sub-Total 7520 Potable Storage 2000 Water Revenue Bonds Water Revenue and Operations Fund Potable Storage Sub-Total 7530 Potable Pumping Plant 2000 Water Revenue Bonds Water Revenue and Operations Fund Potable Pumping Plant Sub-Total 7540 Potable Transmission Mains 2000 Water Revenue Bonds 7550 Potable Distribution 2000 Water Revenue Bonds Water Revenue and Operations Fund Potable Distribution Sub-Total 7560 Potable New Services Water Revenue and Operations Fund 7570 General Plant 2000 Water Revenue Bonds Water Revenue and Operations Fund General Plant Sub-Total 7591 Potable Treatment 2000 Water Revenue Bonds Water Revenue and Operations Fund Potable Treatment Sub-Total E-87 $ 25,504,000 50,000 99,147,750 $ 2,231,000 167,000 2,398,000 13,536,000 962,000 2,376,000 16,874,000 3,340,000 55,000 3,395,000 1,289,000 205,000 1,494,000 4,913,000 4,526,800 1,685,000 6,211,800 1,517,000 3,234,000 1,551,000 4,785,000 923,000 489,000 1,412,000 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TUCSON WATER (Continued) 7595 Potable Process Control 7599 Potable Process Control Sub-Total Capitalized Expense 7610 7620 Reclaimed Source Development Reclaimed Storage 7630 Reclaimed Storage Sub-Total Reclaimed Pumping Plant 7640 7650 7660 7691 7695 Water Revenue and Operations Fund 2000 Water Revenue Bonds 55,000 1,570,000 $ Water Revenue and Operations Fund 2000 Water Revenue Bonds 2000 Water Revenue Bonds Water Revenue and Operations Fund 1,625,000 4,722,000 1,025,000 2,228,000 55,000 2,283,000 2000 Water Revenue Bonds Water Revenue and Operations Fund Reclaimed Pumping Plant Sub-Total Reclaimed Transmission 2000 Water Revenue Bonds Reclaimed Distribution 2000 Water Revenue Bonds Water Revenue and Operations Fund Reclaimed Distribution Sub-Total Reclaimed New Services Water Revenue and Operations Fund Reclaimed Treatment 2000 Water Revenue Bonds Reclaimed Process Control 2000 Water Revenue Bonds Water Revenue and Operations Fund Reclaimed Process Control Sub-Total Capital Sub-Total DEPARTMENT TOTAL ENVIRONMENTAL MANAGEMENT 1080 Environmental Management Administration 1081 Environmental Regulation 1083 Environmental Operating and Maintenance Costs 1097 Brownsfield Grant Environmental Management Operating Sub-Total $ General Fund General Fund General Fund Miscellaneous Federal Grants 200,000 55,000 255,000 1,653,000 855,000 145,000 1,000,000 25,000 36,000 100,000 305,000 405,000 $ 56,028,800 155,176,550 $ 315,380 959,230 1,010,830 38,340 2,323,780 E-88 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total ENVIRONMENTAL MANAGEMENT (Continued) Capital Improvement Program 1085 Environmental Management 1994 General Obligation Bonds Series E 2000 General Obligation Bonds Capital Agreements Fund Environmental and Solid Waste Mandate Reserves Water Quality Assurance Revolving Fund $ 1,431,600 1,370,000 1,000,000 1,404,800 3,100,000 Capital Sub-Total TOTAL HISTORIC PRESERVATION OFFICE 1092 Historic Preservation 1063 Heritage Rehabilitation Grant II 1093 Cheney House Rehabilitation Grant 1096 Midtown National Register Nomination General Fund Miscellaneous Non-Federal Grants Miscellaneous Non-Federal Grants Miscellaneous Federal Grant Miscellaneous Non-Federal Grants $ $ 8,306,400 10,630,180 $ 156,350 210,000 55,000 $ 10,000 6,600 Midtown National Register Nomination Sub-Total 16,600 TOTAL ZONING EXAMINER 1043 Zoning Examiner $ 437,950 General Fund $ $ 149,940 149,940 Tucson Convention Center Fund Tucson Convention Center Fund Tucson Convention Center Fund $ 595,800 TOTAL STRATEGIC INITIATIVES TUCSON CONVENTION CENTER Administration 1716 Administration 1722 Box Office 1723 Parking E-89 389,680 158,070 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total TUCSON CONVENTION CENTER (Continued) 1726 Parking Improvement Tucson Convention Center Fund Sales and Marketing 1718 Sales and Marketing Facilities and Operations 1720 Operations 1721 Stage 1725 Facility Fee Improvements $ Tucson Convention Center Fund 499,040 Tucson Convention Center Fund Tucson Convention Center Fund Tucson Convention Center Fund 4,079,940 342,000 700,000 DEPARTMENT TOTAL ECONOMIC DEVELOPMENT 1048 Business Assistance 200,000 General Fund Community Development Block Grant Fund $ $ 6,964,530 $ 1,476,490 150,000 Business Assistance Sub-Total Tucson Film Office General Fund TOTAL $ 1,626,490 189,260 1,815,750 INTERGOVERNMENTAL RELATIONS 1030 Intergovernmental Relations General Fund TOTAL $ $ 539,340 539,340 General Fund $ $ 449,410 449,410 General Fund $ 497,030 1041 TUCSON-MÉXICO PROJECT 1062 Tucson-México Project TOTAL SUPPORT SERVICES BUDGET AND RESEARCH Administration 1260 Administration Budget Management 1261 Budget Management 1264 Budget Reporting and Analysis Support System Performance Systems 1266 Performance Systems DEPARTMENT TOTAL General Fund General Fund 1,224,240 500,000 General Fund 97,470 2,318,740 $ E-90 SOURCE OF FUNDS BY ORGANIZATION Department/Organization FINANCE Director's Office 1210 Director's Office Audit 1220 Administration 1223 Tax Audit 1225 Internal Audit Accounting 1230 Administration 1231 Services 1232 Operations 1233 Systems Treasury/Pension 1240 Investments 1241 Collections 9021 Pension Revenue 1250 Revenue Administration 1251 License 1252 Investigations 1253 Delinquent Accounts Risk Management 1270 Risk Management Administration 1271 Claims 1272 Loss Prevention 9967 Liability 9977 Workers' Compensation Funding Source General Fund Organization/ Department Total $ 392,040 General Fund General Fund General Fund 225,890 923,460 413,290 General Fund General Fund General Fund General Fund 429,380 723,810 464,840 105,800 General Fund General Fund Tucson Supplemental Retirement System 192,780 782,030 -0- General Fund General Fund General Fund General Fund 491,280 945,180 664,750 182,740 Risk Management/Self Insurance Fund Risk Management/Self Insurance Fund Risk Management/Self Insurance Fund Risk Management/Self Insurance Fund Risk Management/Self Insurance Fund DEPARTMENT TOTAL HUMAN RESOURCES Administration 1610 Administration Employment and Compensation 1612 Employment and Compensation Employee Benefits and Records 1616 Employee Benefits and Records Employee Development 1630 Employee Development DEPARTMENT TOTAL Fund Total General Fund -0-0-0-0-0$ 6,937,270 $ 767,230 General Fund 1,037,270 General Fund 430,580 General Fund 835,250 3,070,330 $ E-91 SOURCE OF FUNDS BY ORGANIZATION Department/Organization INFORMATION TECHNOLOGY Administration 1551 Information Technology Administration 1555 Strategic Initiatives Telecommunications 1575 Telecommunications 1579 Wiring Projects 1580 Public Access Fund Applications 1583 Applications Support Services 1593 Customer Services 1594 Network Services 1597 Operations 1598 Facilities Management DEPARTMENT TOTAL OPERATIONS Administration 4120 Departmental Grants Departmental Grants Sub-Total 4132 Operations Administration 4135 Environment and Regulations Facilities Design and Management 4101 Facilities Administration 4102 Public Building Maintenance 4105 Maintenance Management and Planning 4107 Building Maintenance and Improvements 4112 Custodial Services Architecture and Engineering 4114 Architecture and Engineering Administration 4115 Architectural and Engineering Services Funding Source Fund Total General Fund Organization/ Department Total $ 783,950 General Fund 448,110 General Fund General Fund General Fund 419,760 423,650 67,720 General Fund 1,844,290 General Fund General Fund General Fund General Fund 801,330 3,373,910 2,138,020 462,740 10,763,480 $ Miscellaneous Federal Grants Miscellaneous Non-Federal Grants $ 1,500,000 1,500,000 $ General Fund General Fund 3,000,000 734,810 99,910 General Fund General Fund General Fund 187,330 4,786,300 303,100 General Fund 1,487,370 General Fund 320,590 General Fund 220,650 General Fund 296,200 E-92 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total OPERATIONS (Continued) 4116 Project Coordinators Technical Planning and Resources 4151 Technical Planning and Resources 4153 Energy Star Building Program Fleet Services 4201 Fleet Services Administration 4202 Fleet Maintenance and Repair 4203 Fleet Programs and Systems Support 4204 Fleet Planning and Utilization 4206 Intergovernmental Agreements Non-City Agency Billings 4210 Compressed Natural Gas Fuel Costs 4215 Liquid Fuel Costs 4242 Motor Pool 4250 Fleet Acquisitions 4251 Fleet Inter-Activity Credits Communications 4301 Communications Administration 4305 Communications Data Services 4311 Radio Operations 4312 Telecommunications Systems 4320 Communications Maintenance of Data Systems 4321 Communications Tri-Band Repeater 4322 Radio Maintenance Operating Sub-Total Capital Improvement Program 4400 Buildings and Equipment 4500 General Fund $ General Fund General Fund 97,740 896,580 561,140 Fleet Services Fund Fleet Services Fund Fleet Services Fund 119,790 9,681,530 181,370 Fleet Services Fund Fleet Services Fund 113,440 37,500 Fleet Services Fund Fleet Services Fund Fleet Services Fund Fleet Services Fund Fleet Services Fund 1,491,020 4,045,930 857,460 8,518,140 (25,046,180) General Fund General Fund General Fund General Fund General Fund 185,610 702,890 4,510,630 268,130 148,020 General Fund 77,920 General Fund 107,960 18,992,880 General Fund General Fund - Debt Financing 1984 General Obligation Bonds Series G Buildings and Equipment Sub-Total Americans with Disabilities Act General Fund Capital Sub-Total DEPARTMENT TOTAL E-93 $ 1,673,400 5,000,000 164,800 $ 6,838,200 345,600 7,183,800 26,176,680 SOURCE OF FUNDS BY ORGANIZATION Department/Organization PROCUREMENT Administration 1350 Administration 1363 Auction Expense Reprographics 1352 Reprographics Stores 1353 Stores Contract Administration 1354 Contract Administration 1351 On-line Procurement Integration System Mail Services 1355 Mail Services Purchasing 1356 Purchasing Architectural Engineering Contracts 1359 Architecture and Engineering Contract Services DEPARTMENT TOTAL COMMUNITY RELATIONS 1050 Community Relations 1051 Video Productions 1052 Video Productions-Intermittent Staff 1065 Community Relations Department Charges TOTAL Funding Source General Fund General Fund Organization/ Department Total $ 613,620 13,230 General Fund -0- General Fund 1,195,090 General Fund General Fund 447,760 161,910 General Fund 260,190 General Fund 592,240 General Fund 111,920 General Fund General Fund General Fund $ 3,395,960 $ 801,200 597,550 56,970 General Fund EQUAL OPPORTUNITY OFFICE 1035 Equal Opportunity Office General Fund 1031 Gay, Lesbian, Bisexual, TransGeneral Fund gender Commission Support TOTAL GRANTS OFFICE 1034 Grants Office Fund Total General Fund TOTAL E-94 -0$ 1,455,720 $ 772,930 20,000 $ 792,930 $ $ 164,130 164,130 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total NON-DEPARTMENTAL OUTSIDE AGENCIES 1840 Payments to Other Governments 1810 1812 1820 1815 1842 1825 Payments to Other Governments Sub-Total Economic Development Cultural Enrichment Community Health and Safety Mayor and Council Appointed Commissions Annual Community Events Tucson Community Cable Corporation (Access Tucson) TOTAL GENERAL EXPENSE 1826 Technological Enhancements 1827 Geographical Information Systems 1830 Other General Government Expense 1831 Cultural/Educational Youth Travel 1832 A-7 Grant Funded Projects 1833 1834 1835 1836 1837 1839 1843 1846 1847 A-7 Grant Funded Projects Sub-total A-7 Grant Capacity A-7 Ranch Operations 800 E. 12th St. Acquisition North 6th Avenue Acquisition Tucson Convention Center Switchgear Project Other General Expenditures Development Services Information Technology Upgrade Rio Nuevo Project Staff Development Services Remodeling Project General Fund Highway User Revenue Fund - Section 14 $ 1,067,000 107,000 $ 1,174,000 General Fund General Fund General Fund General Fund 3,007,000 1,211,850 400,140 33,750 General Fund General Fund 121,100 1,166,400 General Fund General Fund General Fund General Fund General Fund Miscellaneous Non-Federal Grants $ 7,114,240 $ 1,271,800 209,840 1,900,400 20,000 $ 60,710 131,200 191,910 Miscellaneous Non-Federal Grants General Fund General Fund General Fund General Fund 239,290 100,000 298,000 1,047,500 General Fund General Fund 4,000,000 115,000 General Fund General Fund -0639,000 E-95 150,000 SOURCE OF FUNDS BY ORGANIZATION Department/Organization Funding Source Fund Total Organization/ Department Total GENERAL EXPENSE (Continued) 1848 1851 Human Resources Consulting Neighborhood Protection/ Improvement Initiatives 1852 Downtown Employee Allowance 1853 Equity Compensation Adjustment 1854 Golf Reimbursement Fund 1857 Coverage for 1% Cuts 1858 Pay Adjustment for Non-Commissioned Personnel 1859 Fleet Replacement Reduction 1860 Indirect Cost 1861 Administrative Support-Highway User Revenue Fund 1890 Retiree Medical Insurance Operating Sub-Total Capital Improvement Program Building Facilities Project General Fund General Fund $ General Fund General Fund General Fund General Fund General Fund 500,000 1,000,000 107,000 225,980 563,920 General Fund General Fund Highway User Revenue Fund - Section 14 General Fund General Fund - Reserves General Fund - Certificates of Participation General Obligation Bond Funds (2,600,000) (4,493,000) 153,670 1,655,480 8,206,790 $ 5,619,000 2,196,600 805,100 Capital Sub-Total TOTAL DEBT SERVICE 1991 Highway Expansion and Extension Loan Program 1992 Business Development Finance Corporation Fixed Rate Debt 1993 Hi Corbett Field Debt Service 1994 Lease Purchases Debt Service 1995 Lease Purchases Debt Service Sub-Total Certificates of Participation Debt Service Highway User Revenue Fund - Section 14 General Fund General Fund General Fund Solid Waste Management Fund 211,000 700,000 $ 8,620,700 16,827,490 $ 267,000 5,567,140 906,960 $ 368,220 451,140 819,360 General Fund General Fund - Zoo Revenue Solid Waste Management Fund Public Safety Academy Fund E-96 2,342,140 387,600 1,158,440 252,930 SOURCE OF FUNDS BY ORGANIZATION Department/Organization DEBT SERVICE (Continued) Certificates of Participation Debt Service (Continued) 1996 Certificates of Participation Debt Service Sub-Total General Obligation Debt Service 1997 Street and Highway Debt Service 1998 Assessment Districts Funding Source Highway User Revenue Fund - Section 14 Community Development Block Grant Fund Public Housing Conventional/Development Fund Public Housing - Section 8 Fund HOME Program $ Organization/ Department Total 1,842,790 46,260 2,570 136,410 9,610 $ General Obligation Debt Service Fund Street and Highway Debt Service Fund General Fund TOTAL CONTINGENCY 1999 Contingency Fund Fund Total General Fund TOTAL TOTAL ANNUAL BUDGET E-97 6,178,750 20,953,750 15,562,900 $ 6,000 50,261,860 $ $ 175,000 175,000 $ 903,921,930 FUND BALANCE ANALYSIS FISCAL YEAR 2002 (Millions of Dollars) General Purpose Funds (1) General Fund Solid Waste Management Fund Library Fund Public Safety Academy Fund Tucson Convention Center Fund Mass Transit Fund Total General Purpose Funds Special Revenue Funds Capital Agreements Fund Highway User Revenue Fund Section 14 (2) Miscellaneous Non-Federal Grants Total Special Revenue Funds Federal Funds Community Development Block Grant Public Housing Funds Transportation Efficiency Act Miscellaneous Federal Grants Total Federal Funds Beginning Balance Revenues Operating $ 25.968 2.747 0.552 -00.158 2.502 31.927 $ 300.597 28.256 18.748 4.505 6.807 64.843 423.756 $ 290.984 28.738 19.220 3.930 6.965 39.673 389.510 7.332 47.992 18.761 28.279 -027.892 -055.324 7.083 54.123 -0-0-0-0-0- 11.779 59.037 23.124 13.676 107.616 Capital 25.828 0.655 0.080 0.322 -027.672 54.557 $ Total Ending Balance 9.578 1.610 -00.253 -0-011.441 $ 0.175 -0-0-0-0-00.175 $ 326.565 31.003 19.300 4.505 6.965 67.345 455.683 26.093 11.847 -02.110 -0-0- 26.093 41.849 -034.422 6.157 34.049 0.926 38.866 -02.110 -0-0- 7.083 75.025 -034.422 10.458 58.888 0.497 13.152 82.995 1.275 -022.627 0.524 24.426 0.046 0.149 -0-00.195 -0-0-0-0-0- 11.779 59.037 23.124 13.676 107.616 -0-0-0-0-0- E-98 $ Appropriations Debt Service Contingency $ -0-0-0-0-0-0-0- FUND BALANCE ANALYSIS FISCAL YEAR 2002 (Millions of Dollars) Beginning Balance Revenues Debt Service Funds General Obligation Debt Service Fund $ -0- $ Street and Highway Debt Service Fund -0Total Debt Service Funds -0Capital Projects Funds (3) General Obligation Bonds Funds 23.364 Street and Highway Revenue Bonds 2.510 Funds (3) Total Capital Projects Funds 25.874 Enterprise Funds Golf Course Fund -0Water Revenue and Operations Fund (4) 7.585 (3) Water Revenue Bonds Funds 18.596 Total Enterprise Funds 26.181 TOTAL $ 139.306 $ 20.954 15.563 36.517 Operating $ -0-0-0- Capital $ Appropriations Debt Service Contingency -0-0-0- $ 20.954 15.563 36.517 $ -0-0-0- Total $ 20.954 15.563 36.517 Ending Balance $ -0-0-0- 28.180 15.500 -0-0- 51.358 11.396 -0-0- -0-0- 51.358 11.396 0.186 6.614 43.680 -0- 62.754 -0- -0- 62.754 6.800 11.150 113.747 44.213 169.110 834.802 10.603 73.268 -083.871 $ 590.425 0.547 14.369 41.660 56.576 237.179 -025.882 -025.882 $ 76.145 -0-0-0-0$ 0.175 11.150 113.519 41.660 166.329 $ 903.924 -07.813 21.149 28.962 $ 70.184 $ Notes: (1) The city has set aside $17,118,000 as an unbudgeted strategic reserve that is not reflected in this balance. This reserve can only be used for extraordinary and unforeseen expenditures or in the event of a sudden substantial decline in projected revenues. Its use requires approval of Mayor and Council. This amount is equal to approximately 4.5% of the total adopted general purpose revenues. (See page E-4) (2) Fund reserves have been built up as part of the city's management plan to provide available Highway User Revenue Fund resources for the retirement of future debt service requirements on street and highway revenue bonds and to provide available resources to finance capital improvement needs. (3) Bond fund balances are restricted (4) Water Revenue and Operations Fund's beginning and ending balances reflect working capital. These funds are restricted, by Mayor and Council policy and bond covenants, to meet operating and capital requirements of the Utility. E-99 FUND STATEMENTS GENERAL PURPOSE FUNDS Schedule I Schedule II Schedule III Schedule IV Schedule V Schedule VI General Fund Solid Waste Management Fund Library Fund Public Safety Academy Fund Tucson Convention Center Fund Mass Transit Fund SPECIAL REVENUE FUNDS Schedule VII Schedule VIII Schedule IX Capital Agreements Fund Highway User Revenue Fund - Section 14 Miscellaneous Non-Federal Grants FEDERAL FUNDS Schedule X Schedule XI Schedule XII Schedule XIII Community Development Block Grant Public Housing Funds Transportation Efficiency Act Miscellaneous Federal Grants DEBT SERVICE FUNDS Schedule XIV Schedule XV General Obligation Debt Service Fund Street and Highway Debt Service Fund CAPITAL PROJECTS FUNDS Schedule XVI Schedule XVII General Obligation Bonds Funds Street and Highway Revenue Bonds Funds ENTERPRISE FUNDS Schedule XVIII Schedule XIX Schedule XX Golf Course Fund Water Revenue and Operations Fund Water Revenue Bonds Funds E-100 SCHEDULE I GENERAL FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Primary Property Tax Business Privilege Tax Other Local Taxes Licenses and Permits Fines and Forfeitures Use of Money and Property Grants and Shared Taxes State Revenue Sharing Charges for Services Non-Revenue Receipts Non-Recurring $ $ 2.931 105.770 14.431 16.677 6.746 5.929 58.152 51.047 16.770 11.578 10.566 Total Revenues 300.597 TOTAL AVAILABLE FOR APPROPRIATION REQUIREMENTS Operating Mayor and Council City Manager City Clerk City Attorney City Court Community Services Fire Parks and Recreation Police Citizen and Neighborhood Services Independent Police Auditor Public Defender Development Services Planning Transportation 25.968 $ 2.481 4.010 3.797 6.429 9.109 5.666 42.972 37.837 94.336 0.887 0.143 2.073 7.098 3.459 5.771 E-101 $ 326.565 SCHEDULE I (Continued) GENERAL FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) REQUIREMENTS Operating (Continued) Environmental Management Historic Preservation Office Zoning Examiner Office of Economic Development Intergovernmental Relations Tucson-Mexico Project Budget and Research Finance Human Resources Information Technology Operations Procurement Community Relations Equal Opportunity Office Grants Office Outside Agencies General Expense Debt Service Contingency $ 2.285 0.156 0.150 1.666 0.539 0.449 2.319 6.937 3.070 10.764 15.993 3.396 1.456 0.793 0.164 7.007 7.772 9.578 0.175 Total Operating Budget $ 300.737 Capital City Court Fire Parks and Recreation Citizen and Neighborhood Services Transportation Environmental Management Operations General Expense 0.577 3.142 0.090 5.250 0.529 1.405 7.019 7.816 Total Capital 25.828 TOTAL REQUIREMENTS $ 326.565 E-102 SCHEDULE II SOLID WASTE MANAGEMENT FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Business Privilege Tax Licenses and Permits Charges for Services $ 2.747 $ 18.062 0.010 10.184 Total Revenues 28.256 TOTAL AVAILABLE FOR APPROPRIATION $ 31.003 $ 30.348 REQUIREMENTS Operating Solid Waste Management Debt Service $ 28.738 1.610 Total Operating Capital Solid Waste Management 0.655 Total Capital 0.655 TOTAL REQUIREMENTS $ E-103 31.003 SCHEDULE III LIBRARY FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Business Privilege Tax Grants and Shared Taxes Charges for Services $ $ 0.552 8.404 9.739 0.605 Total Revenues 18.748 TOTAL AVAILABLE FOR APPROPRIATION $ 19.300 $ 19.220 REQUIREMENTS Operating Library $ 19.220 Total Operating Capital Library 0.080 Total Capital 0.080 TOTAL REQUIREMENTS $ E-104 19.300 SCHEDULE IV PUBLIC SAFETY ACADEMY FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Business Privilege Tax Charges for Services Non-Recurring $ $ -0- 3.355 0.828 0.322 Total Revenues 4.505 TOTAL AVAILABLE FOR APPROPRIATION $ 4.505 $ 4.183 REQUIREMENTS Operating Fire Police Debt Service $ 1.657 2.273 0.253 Total Operating Capital Police 0.322 Total Capital 0.322 TOTAL REQUIREMENTS $ E-105 4.505 SCHEDULE V TUCSON CONVENTION CENTER FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Business Privilege Tax Charges for Services $ $ 0.158 2.994 3.813 Total Revenues 6.807 TOTAL AVAILABLE FOR APPROPRIATION $ 6.965 $ 6.965 REQUIREMENTS Operating Tucson Convention Center $ TOTAL REQUIREMENTS E-106 6.965 SCHEDULE VI MASS TRANSIT FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Business Privilege Tax Grants and Shared Taxes Charges for Services Federal Grants Non-Recurring Federal Grants $ 2.502 $ 25.871 3.889 10.259 2.109 22.715 Total Revenues 64.843 TOTAL AVAILABLE FOR APPROPRIATION $ 67.345 $ 39.673 REQUIREMENTS Operating Transportation $ 39.673 Total Operating Capital Transportation 27.672 Total Capital 27.672 TOTAL REQUIREMENTS $ E-107 67.345 SCHEDULE VII CAPITAL AGREEMENTS FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Local Grants $ 7.332 $ 18.761 Total Revenues 18.761 TOTAL AVAILABLE FOR APPROPRIATION $ 26.093 $ 26.093 REQUIREMENTS Capital Library Parks and Recreation Transportation Environmental Management $ 1.250 7.455 13.288 4.100 TOTAL REQUIREMENTS E-108 SCHEDULE VIII HIGHWAY USER REVENUE FUND - SECTION 14 SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Grants and Shared Taxes Interest Earnings $ 47.992 $ 26.774 1.505 Total Revenues 28.279 Estimated Ending Fund Balance June 30, 2002 (34.422) TOTAL AVAILABLE FOR APPROPRIATION $ 41.849 REQUIREMENTS Operating Transportation General Expense Outside Agencies Debt Service $ 27.632 0.153 0.107 2.110 Total Operating 30.002 Capital Citizen and Neighborhood Services Transportation 3.718 8.129 Total Capital 11.847 TOTAL REQUIREMENTS $ E-109 41.849 SCHEDULE IX MISCELLANEOUS NON-FEDERAL GRANTS SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Other Grants $ $ -0- 7.083 Total Revenues 7.083 TOTAL AVAILABLE FOR APPROPRIATION $ 7.083 $ 6.157 REQUIREMENTS Operating City Manager City Attorney City Court Community Services Fire Library Parks and Recreation Police Solid Waste Management Transportation Historic Preservation Office Operations General Expense $ 0.100 0.123 0.362 0.500 0.350 0.500 0.379 1.135 0.410 0.245 0.272 1.500 0.281 Total Operating Capital Fire Library Parks and Recreation 0.076 0.150 0.700 Total Capital 0.926 TOTAL REQUIREMENTS $ E-110 7.083 SCHEDULE X COMMUNITY DEVELOPMENT BLOCK GRANT SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Federal Grant $ -0- $ 11.779 Total Revenues 11.779 TOTAL AVAILABLE FOR APPROPRIATION $ 11.779 $ 10.504 REQUIREMENTS Operating Community Services Office of Economic Development Debt Service $ 10.308 0.150 0.046 Total Operating Capital Citizen and Neighborhood Services 1.275 Total Capital 1.275 TOTAL REQUIREMENTS $ E-111 11.779 SCHEDULE XI PUBLIC HOUSING FUNDS SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Conventional Section 8 Miscellaneous Federal Housing Comprehensive Housing HOME HOPE VI $ $ -0- 5.311 21.655 5.415 4.554 7.494 14.608 Total Revenues 59.037 TOTAL AVAILABLE FOR APPROPRIATION $ 59.037 $ 59.037 REQUIREMENTS Operating Community Services Debt Service $ 58.888 0.149 TOTAL REQUIREMENTS E-112 SCHEDULE XII TRANSPORTATION EFFICIENCY ACT SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Federal Grants $ -0- $ 23.124 Total Revenues 23.124 TOTAL AVAILABLE FOR APPROPRIATION $ 23.124 $ 0.497 REQUIREMENTS Operating Transportation $ 0.497 Total Operating Capital Transportation 22.627 Total Capital 22.627 TOTAL REQUIREMENTS $ E-113 23.124 SCHEDULE XIII MISCELLANEOUS FEDERAL GRANTS SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Federal Grants $ -0- $ 13.676 Total Revenues 13.676 TOTAL AVAILABLE FOR APPROPRIATION $ 13.676 $ 13.152 REQUIREMENTS Operating City Attorney Community Services Fire Parks and Recreation Police Planning Solid Waste Management Environmental Management Historic Preservation Office Operations $ 0.325 0.864 0.500 0.949 8.849 0.110 0.007 0.038 0.010 1.500 Total Operating Capital Fire 0.524 Total Capital 0.524 TOTAL REQUIREMENTS $ E-114 13.676 SCHEDULE XIV GENERAL OBLIGATION DEBT SERVICE FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Secondary Property Tax $ -0- $ 20.954 Total Revenues 20.954 TOTAL AVAILABLE FOR APPROPRIATION $ 20.954 $ 20.954 REQUIREMENTS Operating Debt Service $ 20.954 TOTAL REQUIREMENTS E-115 SCHEDULE XV STREET AND HIGHWAY DEBT SERVICE FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Grants and Shared Taxes $ -0- $ 15.563 Total Revenues 15.563 TOTAL AVAILABLE FOR APPROPRIATION $ 15.563 $ 15.563 REQUIREMENTS Operating Debt Service $ 15.563 TOTAL REQUIREMENTS E-116 SCHEDULE XVI GENERAL OBLIGATION BONDS FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues General Obligation Bonds $ 23.364 $ 28.180 Total Revenues 28.180 Estimated Ending Fund Balance June 30, 2002 (0.186) TOTAL AVAILABLE FOR APPROPRIATION $ 51.358 $ 51.358 REQUIREMENTS Capital Fire Library Parks and Recreation Police Solid Waste Management Transportation Environmental Management Operations General Expense $ 5.337 5.300 11.486 1.402 7.035 17.026 2.802 0.165 0.805 TOTAL REQUIREMENTS E-117 SCHEDULE XVII STREET AND HIGHWAY REVENUE BONDS FUNDS SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Street and Highway Revenue Bonds $ 2.510 $ 15.500 Total Revenues 15.500 Estimated Ending Fund Balance June 30, 2002 (6.614) TOTAL AVAILABLE FOR APPROPRIATION $ 11.396 $ 11.396 REQUIREMENTS Capital Transportation $ 11.396 TOTAL REQUIREMENTS E-118 SCHEDULE XVIII GOLF COURSE FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Golf Course Clubhouse Certificates of Participation Other $ $ -0- 8.866 1.578 0.417 0.289 Total Revenues 11.150 TOTAL AVAILABLE FOR APPROPRIATION $ 11.150 $ 10.603 REQUIREMENTS Operating Golf $ 10.603 Total Operating Capital Golf 0.547 Total Capital 0.547 TOTAL REQUIREMENTS $ E-119 11.150 SCHEDULE XIX WATER REVENUE AND OPERATIONS FUND SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Metered Water Sales Sales Tax Connection Fees Sewer Billing Services Interest Earnings Central Arizona Project Reserve Fund Miscellaneous Other Revenues $ 7.585 $ 95.819 6.922 2.898 1.484 1.158 0.962 4.504 Total Revenues 113.747 Estimated Ending Fund Balance June 30, 2002 (7.815) TOTAL AVAILABLE FOR APPROPRIATION $ 113.517 REQUIREMENTS Operating Water Debt Service $ 73.266 25.882 Total Operating Capital Water $ 99.148 14.369 Total Capital 14.369 TOTAL REQUIREMENTS $ 113.517 E-120 SCHEDULE XX WATER REVENUE BONDS FUNDS SUMMARY OF REVENUES AND EXPENDITURES FOR THE YEAR ENDING JUNE 30, 2002 (Millions of Dollars) RESOURCES Estimated Beginning Fund Balance July 1, 2001 Revenues Water Revenue Bonds $ 18.596 $ 44.213 Total Revenues 44.213 Estimated Ending Fund Balance June 30, 2002 (21.149) TOTAL AVAILABLE FOR APPROPRIATION $ 41.660 $ 41.660 REQUIREMENTS Capital Water $ 41.660 TOTAL REQUIREMENTS E-121 E-122 CAPITAL BUDGET SUMMARY Capital improvement projects are assigned to city departments to ensure proper project management. The following two tables summarize CIP expenditures by budget category and by funding source. For more detailed summaries, see Tables I and II on pages F-5 and F-7. This section summarizes the Approved FiveYear Capital Improvement Program (CIP) for Fiscal Years 2002 through 2006. The CIP is focused on maintaining and improving the economic, environmental, and social characteristics of the area so that residents can lead healthy, productive, and enjoyable lives. Five-Year CIP Summary of Expenditures ($000s) Year 1 Five-Year FY 2002 Total Neighborhood Services $ 48,681 $ 265,104 Environment and Development 172,692 657,865 Strategic Initiatives -013,867 Support Services 7,184 102,906 Non-Departmental 8,620 79,153 City-Funded Subtotal $ 237,177 $ 1,118,895 $ 733,422 2,332 5,356 5,356 $ 239,509 $ 1,124,251 $ 738,778 Non-City Funded Program Total Five-Year Funded $ 118,757 456,328 -079,184 79,153 Five-Year CIP Summary of Funding Sources ($000s) Year 1 Five-Year FY 2002 Total City Bonds $ 102,504 $ 254,114 Recurring Revenues 62,427 184,984 Federal Grants 47,140 117,570 Non-Bonded Debt 11,078 153,230 Pima County Bonds 8,705 15,501 Other Miscellaneous Funds 5,323 8,023 City-Funded Subtotal Non-City Funds Funded Program Subtotal Unfunded Program Total F-1 $ 237,177 $ 733,422 2,332 5,356 $ 239,509 $ 738,778 -0- 385,473 $ 239,509 $ 1,124,251 DEPARTMENT PROGRAMS The following section summarizes the department programs within each budget category. Further detail on department programs and specific projects is available in Volume III, Approved Five-Year Capital Improvement Program. Neighborhood Services Projects in the Neighborhood Services category include those managed by City Court, Fire, Library, Parks and Recreation, Tucson City Golf, Police, and Citizen and Neighborhood Services. City Court: The City Court program of $52.9 million will complete renovation of the existing City Court building ($0.6 million) and includes an unfunded project for a new court facility ($52.3 million). Fire Department: The Fire Department’s program of $33.5 million includes projects to acquire equipment, and to improve and expand facilities. Fifty-four percent, or $18 million, of the program is funded, providing for the following projects: completion of the Aircraft Rescue and Firefighting Facility and four new substations, the acquisition of mobile data terminals, and facility improvements. Unfunded are improvements to the Public Safety Training Academy and another substation. Library: The Library Department’s program totals $33.3 million. Only twenty-three percent, or $7.5 million, of the program is funded for improvements to the Midtown, Quincie Douglas, George-Miller Golf Links, and El Pueblo Libraries. Unfunded are additional library branches and long-term improvements to the Main Library plaza. Parks and Recreation: The Parks and Recreation program of $84 million provides for the renovation of existing facilities and the development of new facilities. Fifty-nine percent, or $49.3 million, of the program is funded, primarily from city and county bond authorizations. Unfunded are miscellaneous F-2 improvements to existing facilities and the construction of new facilities. Tucson City Golf: Improvements to the Fred Enke, Randolph, and Silverbell Golf Courses will be completed with the $1.3 million in the Tucson City Golf CIP. All of these projects are funded either directly from golf course revenues or through debt financing repaid from golf course revenues. Police: Facility and equipment improvements totaling $27.5 million are included in the Police Department’s CIP. The thirty-four percent, or $9.4 million, of the program that is funded provides for a new substation, miscellaneous facility improvements, and land acquisition at the Public Safety Training Academy. Unfunded projects include a new forensics building and an additional substation. Citizen and Neighborhood Services: Funding for the Back to Basics program–basic infrastructure improvements in targeted neighborhoods–is budgeted in Citizen and Neighborhood Services. The five-year total for this project is $32.6 million. Environment and Development The Environment and Development category contains projects managed by the following: Solid Waste Management, Transportation, Tucson Water, and Environmental Management. Solid Waste Management: The Solid Waste Management program totals $39.1 million for the construction of new landfill capacity, closure and gas mitigation at existing landfills, and facility improvements. Twenty-nine percent, or $11.5 million, of the program is funded. Unfunded projects include mandated landfill closures and post-closure care, improvements to the existing transfer station, and construction of a new transfer station and a new administration and training facility. Transportation: Improving the city’s multimodal transportation system is the goal of Transportation’s program of $362.4 million. The two largest program areas are Streets and Public Transit, with projects totaling $161.6 million and $136.7 million, respectively. The other program areas total $64.1 million for drainage, street lighting, and traffic signal improvements. Seventy-one percent, or $258.2 million, of the total program is funded. Unfunded are $104.2 million of high priority Transportation projects. Strategic Initiatives The Strategic Initiatives category contains projects managed by the Tucson Convention Center. Tucson Water: Tucson Water’s $244.3 million program includes $203.3 million for improvements to the potable water system and $41 million to the reclaimed water system. Seventy-three percent, or $178.3 million, of the program is funded. Improvements to the potable water system emphasize recharging and recovering Colorado River water, and improving storage capacity, pumping efficiency, and hydraulics throughout the system. A revitalized preventive maintenance program includes corrosion evaluation projects to ensure the integrity of distribution and transmission mains. Reclaimed water system projects will facilitate implementation of the Reclaimed Water Master Plan that focuses on the recharge and recovery of reclaimed water, rather than plant treatment, and provides for the construction and expansion of transmission mains within identified priority areas. Environmental Management: This five-year CIP totals $17.4 million for continued groundwater investigations and remediations at the Price Service Center and the city’s landfills. Seventyeight percent, or $13.6 million, of the Environmental Management program is funded. Unfunded projects include the completion of the Los Reales Landfill project and a possible Tumamoc Landfill investigation. Arena bleachers, new meeting rooms, music hall lighting, and a new parking structure totaling $13.9 million are included in the Tucson Convention Center’s CIP. None of these projects has an identified funding source, although Rio Nuevo funding for the meeting rooms and parking structure is being reviewed. Support Services The Support Services category contains projects managed by the Department of Operations. The Operations program of $102.9 million is for facility upgrades. Seventy-seven percent, or $79.2 million, of the program is funded, primarily for a new emergency communications system and facility. Unfunded are two new multi-service centers and expansion of the existing weld shop. Non-Departmental The Non-Departmental category contains projects budgeted as part of General Expense. General Expense: The General Expense program totals $79.2 million. The program is presented as fully funded, although $66 million is included for budget capacity with no specific project identified. The remaining funding provides for the completion of the Midtown Multipurpose Center at 22nd and Alvernon, and the renovation or relocation of the Mayor and Council chambers. CONCLUSION This five-year program responds to presently identified capital improvement needs and addresses all legally mandated environmental projects for Fiscal Year 2002. However, the program does exhaust voter-approved bond F-3 authorizations, and the implementation of unfunded projects in future CIPs will be constrained by limitations on bonding capacity and the city’s fiscal ability to cover operating and maintenance costs from recurring revenues. ATTACHED TABLES Table I Five-Year Capital Improvement Program Summary by Department Table II Five-Year Capital Improvement Program Summary by Funding Source Table III Five-Year Capital Improvement Program Summary Operating Cost Impact on Recurring Revenue Table IV Five-Year Capital Improvement Program Summary Estimated Inflationary Impact F-4 TABLE I FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SUMMARY BY DEPARTMENT ($000s) DEPARTMENT ADOPTED FISCAL YEAR 2002 CARRY NEW YEAR 1 FORWARD FUNDING TOTAL PROJECTED REQUIREMENTS YEAR 2 YEAR 3 YEAR 4 YEAR 5 FY 2003 FY 2004 FY 2005 FY 2006 FIVE YEAR TOTAL Neighborhood Services C ity C ourt Fire Library Parks and Recreation Tucson C ity Golf Police C itizen and Neighborhood Services 12,158.7 3,058.6 3,613.7 521.9 321.5 4,643.0 36,522.1 577.0 6,020.6 6,780.0 16,117.5 25.0 1,402.0 5,600.0 48,680.8 577.0 9,079.2 6,780.0 1 9,731 .2 546.9 1 ,723.5 1 0,243.0 66,023.0 6,111.0 9,422.0 11,602.0 25,515.0 136.0 7,637.0 5,600.0 80,229.0 22,128.0 14,176.0 14,933.0 23,052.0 340.0 5,600.0 39,261.0 22,810.0 865.0 9,071.0 41.0 874.0 5,600.0 30,910.0 1,271.0 6,620.0 198.0 17,221.0 5,600.0 265,1 03.8 52,897.0 33,542.2 33,31 5.0 83,989.2 1 ,261 .9 27,455.5 32,643.0 Environment and Development Solid Waste Management Transportation Tucson Water Environmental Management 42,045.9 2,270.0 32,873.7 4,695.8 2,206.4 130,646.0 5,420.0 67,793.0 51,333.0 6,100.0 1 72,691 .9 7,690.0 1 00,666.7 56,028.8 8,306.4 139,420.0 4,225.0 78,887.0 53,498.0 2,810.0 140,455.0 10,521.0 81,389.0 44,425.0 4,120.0 116,196.0 15,248.0 54,930.0 44,779.0 1,239.0 89,102.0 1,454.0 41,142.0 45,546.0 960.0 657,864.9 39,1 38.0 357,01 4.7 244,276.8 1 7,435.4 3,427.0 3,427.0 10,440.0 10,440.0 Strategic Initiatives Tucson C onvention C enter - - - - - 1 3,867.0 1 3,867.0 Support Services Operations 1,719.0 1,719.0 5,464.8 5,464.8 7,1 83.8 7,1 83.8 13,432.0 13,432.0 23,280.0 23,280.0 21,256.0 21,256.0 37,754.0 37,754.0 1 02,905.8 1 02,905.8 Non-Departmental General Expense 5,280.1 5,280.1 3,340.6 3,340.6 8,620.7 8,620.7 16,783.0 16,783.0 31,250.0 31,250.0 17,500.0 17,500.0 5,000.0 5,000.0 79,1 53.7 79,1 53.7 61,203.7 175,973.5 237,1 77.2 239,085.0 285,654.0 194,213.0 162,766.0 1 ,1 1 8,895.2 C ity Total F-5 TABLE I FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SUMMARY BY DEPARTMENT ($000s) DEPARTMENT ADOPTED FISCAL YEAR 2002 CARRY NEW YEAR 1 FORWARD FUNDING TOTAL Non-C ity Funded Special Assessments Total PROJECTED REQUIREMENTS YEAR 2 YEAR 3 YEAR 4 YEAR 5 FY 2003 FY 2004 FY 2005 FY 2006 FIVE YEAR TOTAL 578.0 578.0 1,754.0 1,754.0 2,332.0 2,332.0 1,170.0 1,170.0 660.0 660.0 644.0 644.0 550.0 550.0 5,356.0 5,356.0 61,781.7 177,727.5 239,509.2 240,255.0 286,314.0 194,857.0 163,316.0 1 ,1 24,251 .2 Department Percentage of Five-Year Funding Transportation 32% Environmental Management 2% Citizen and Neighborhood Services 3% Miscellaneous Subtotal 14% Library 3% Tucson Water 22% Police 2% Tucson City Golf <1% City Court 5% Solid Waste Management 3% General Expense 7% Fire 3% Operations 9% Parks and Recreation Tucson Convention Center 1% 7% F-6 TABLE II FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SUMMARY BY FUNDING SOURCE ($000s) SOURCE OF FUNDS ADOPTED FISCAL YEAR 2002 CARRY NEW YEAR 1 FORWARD FUNDING TOTAL PROJECTED REQUIREMENTS YEAR 2 YEAR 3 YEAR 4 YEAR 5 FY 2003 FY 2004 FY 2005 FY 2006 FIVE YEAR TOTAL Recurring Revenues General Fund Library Fund - Pima C ounty C ontribution Highway User Revenue Fund C apital C ontributions and Agreements Mass Transit - General Fund C ontribution Golf C ourse Fund Water Revenue and Operations Fund C entral Arizona Project Reserve Fund 17,816.3 7,319.0 - 44,611.0 6,765.0 80.0 62,427.3 1 4,084.0 80.0 34,749.0 5,329.0 - 28,123.0 3,252.0 - 28,398.0 3,255.0 - 31,287.0 3,360.0 - 1 84,984.3 29,280.0 80.0 3,577.0 4,313.0 8,270.0 13,075.0 1 1 ,847.0 1 7,388.0 7,761.0 5,675.0 2,799.0 4,529.0 2,287.0 4,530.0 2,289.0 4,530.0 26,983.0 36,652.0 2,502.4 2,027.0 4,529.4 2,099.0 2,159.0 2,220.0 2,290.0 1 3,297.4 104.9 - 25.0 13,407.0 1 29.9 1 3,407.0 136.0 12,775.0 340.0 14,060.0 41.0 15,073.0 198.0 17,618.0 844.9 72,933.0 962.0 962.0 974.0 984.0 992.0 1,002.0 4,91 4.0 Bonds General Obligation Bonds Street and Highway User Revenue Bonds Water Infrastructure Finance Authority Bonds Water Revenue Bonds 23,626.8 13,181.0 5,750.0 78,876.8 36,866.8 5,646.0 1 02,503.6 50,047.8 1 1 ,396.0 87,000.0 39,517.0 8,334.0 48,524.0 21,850.0 8,334.0 15,176.0 8,344.0 6,832.0 910.0 910.0 - 254,1 1 3.6 1 20,668.8 34,896.0 9,545.0 9,545.0 26,819.0 31 ,51 4.8 - 4,695.8 F-7 39,149.0 18,340.0 - - 9,545.0 - - 89,003.8 TABLE II FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SUMMARY BY FUNDING SOURCE ($000s) SOURCE OF FUNDS Federal Grants Mass Transit - Federal Grants Federal Highway Administration Funds C ommunity Development Block Grants Miscellaneous Federal Grants Other C ertificates of Participation Debt Financing Environmental and Solid Waste Mandate Reserves Pima C ounty Bonds Miscellaneous Non-Federal Grants Bond Interest Total Funded Unfunded Unfunded Requirements C ity Total ADOPTED FISCAL YEAR 2002 CARRY NEW YEAR 1 FORWARD FUNDING TOTAL 10,767.4 10,196.6 47.0 523.8 PROJECTED REQUIREMENTS YEAR 2 YEAR 3 YEAR 4 YEAR 5 FY 2003 FY 2004 FY 2005 FY 2006 FIVE YEAR TOTAL 36,373.0 12,518.0 22,580.0 47,1 40.4 22,71 4.6 22,627.0 26,629.0 9,189.0 16,165.0 14,290.0 9,466.0 3,549.0 14,588.0 9,730.0 3,583.0 14,923.0 10,029.0 3,619.0 1 1 7,570.4 61 ,1 28.6 49,543.0 1,275.0 1 ,275.0 1,275.0 1,275.0 1,275.0 1,275.0 6,375.0 - 523.8 - - - - 8,993.2 4,702.2 589.6 16,112.7 1,375.4 5,000.0 1,470.0 25,1 05.9 6,077.6 5,000.0 2,059.6 33,091.0 16,402.0 10,000.0 - 54,683.0 31,250.0 21,000.0 - 27,874.0 17,500.0 10,000.0 - 3,018.7 458.9 5,686.5 894.8 8,705.2 1 ,353.7 5,389.0 700.0 1,133.0 700.0 274.0 - - 1 5,501 .2 2,753.7 223.8 1,686.0 1 ,909.8 600.0 600.0 100.0 - 3,209.8 61,203.7 175,973.5 237,1 77.2 181,469.0 145,620.0 86,036.0 83,120.0 733,422.2 57,616.0 57,616.0 140,034.0 140,034.0 108,177.0 108,177.0 79,646.0 79,646.0 385,473.0 385,473.0 239,085.0 285,654.0 194,213.0 162,766.0 1 ,1 1 8,895.2 61,203.7 175,973.5 237,1 77.2 F-8 36,000.0 5,000.0 31,000.0 - 523.8 1 76,753.9 76,229.6 77,000.0 2,059.6 TABLE II FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SUMMARY BY FUNDING SOURCE ($000s) ADOPTED FISCAL YEAR 2002 CARRY NEW YEAR 1 FORWARD FUNDING TOTAL SOURCE OF FUNDS Non-C ity Funded Special Assessments Total PROJECTED REQUIREMENTS YEAR 2 YEAR 3 YEAR 4 YEAR 5 FY 2002 FY 2003 FY 2004 FY 2005 578.0 578.0 1,754.0 1,754.0 2,332.0 2,332.0 1,170.0 1,170.0 660.0 660.0 644.0 644.0 550.0 550.0 5,356.0 5,356.0 61,781.7 177,727.5 239,509.2 240,255.0 286,314.0 194,857.0 163,316.0 1 ,1 24,251 .2 Funding Summary $ Millions $286.3 300 250 $239.5 $240.3 Recurring Revenues Bonds Federal Grants Other Non-City Funding Unfunded $194.9 200 $163.3 150 100 50 0 FY 2002 FIVE YEAR TOTAL FY 2003 FY 2004 Fiscal Year F-9 FY 2005 FY 2006 TABLE III FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SUMMARY OPERATING COST IMPACT ON RECURRING REVENUE ($000s) DEPARTMENT ADOPTED FISCAL YEAR 2002 PROJECTED REQUIREMENTS YEAR 2 YEAR 3 YEAR 4 YEAR 5 FY 2003 FY 2004 FY 2005 FY 2006 FIVE YEAR TOTAL Neighborhood Services C ity C ourt Fire Library Parks and Recreation Police 925.6 925.6 - 5,592.3 100.0 3,016.3 1,741.0 735.0 - 11,013.3 100.0 5,665.1 2,741.0 2,425.0 82.2 15,670.1 100.0 7,913.1 4,241.0 3,333.8 82.2 15,953.6 100.0 8,326.6 4,241.0 3,203.8 82.2 49,1 54.9 400.0 25,846.7 1 2,964.0 9,697.6 246.6 Environmental and Development Solid Waste Management Transportation Tucson Water Environmental Management 81 2.0 2.0 81 0.0 5,189.6 50.0 29.6 4,300.0 810.0 5,832.8 70.0 2.8 4,830.0 930.0 6,245.6 110.0 275.6 4,930.0 930.0 6,741.8 247.0 294.8 5,270.0 930.0 24,821 .8 477.0 604.8 1 9,330.0 4,41 0.0 Strategic Initiatives Tucson C onvention C enter - - - 612.0 612.0 612.0 612.0 1 ,224.0 1 ,224.0 Support Services Operations - 110.0 110.0 116.0 116.0 430.0 430.0 430.0 430.0 1 ,086.0 1 ,086.0 10,891.9 16,962.1 22,957.7 23,737.4 76,286.7 Total before Debt Service 1 ,737.6 F-10 TABLE III FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SUMMARY OPERATING COST IMPACT ON RECURRING REVENUE ($000s) DEPARTMENT Debt Service C ertificates of Participation General Obligation Bonds Street and Highway User Revenue Bonds Water Revenue Bonds Total ADOPTED FISCAL YEAR 2002 PROJECTED REQUIREMENTS YEAR 2 YEAR 3 YEAR 4 YEAR 5 FY 2003 FY 2004 FY 2005 FY 2006 FIVE YEAR TOTAL 5,31 3.6 207.3 1 ,372.8 784.5 2,949.0 14,336.0 2,189.7 4,258.3 2,337.0 5,551.0 21,957.0 4,171.7 7,088.3 3,187.0 7,510.0 24,013.7 5,115.7 8,460.0 3,159.0 7,279.0 30,353.0 8,045.7 8,549.5 3,077.8 10,680.0 95,973.3 1 9,730.1 29,728.9 1 2,545.3 33,969.0 7,051 .2 25,227.9 38,919.1 46,971.4 54,090.4 1 72,260.0 Assumptions for new bond sales: 1. Sales of bonds are spread over the approved program period based on the capital improvement program. Actual sales will depend on project needs, assessed valuation, street and highway user revenues, water revenues, and interest rates. 2. General Obligation Bonds issued after July 2001 are estimated to be sold at 6.5% interest for 20 y ear terms. 3. Street and Highway User Revenue Bonds sold in June 2001 have a 4.79% interest for a 20 y ear term; for sales after July 2001, the assumed rate is 6.5% for 20 y ear terms. 4. Water Revenue Bond debt service estimates are from Tucson Water's approved five-y ear financial plan. They include sales for the voter-approved 2000 bond program and for a future bond program in 2004 for projects included in this C IP as unfunded. F-11 TABLE IV FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM SUMMARY ESTIMATED INFLATIONARY IMPACT ($000s) DEPARTMENT ADOPTED FISCAL YEAR 2002 PROJECTED REQUIREMENTS YEAR 2 YEAR 3 YEAR 4 YEAR 5 FY 2003 FY 2004 FY 2005 FY 2006 FIVE YEAR TOTAL Neighborhood Services C ity C ourt Fire Library Parks and Recreation Tucson C ity Golf Police C itizen and Neighborhood Services - 1,922.7 178.0 274.7 338.0 743.0 4.0 222.0 163.0 4,604.7 1,270.0 815.0 857.0 1,321.7 19.0 322.0 3,331.5 1,936.0 73.0 770.0 3.5 74.0 475.0 3,446.5 142.0 736.5 22.0 1,921.0 625.0 1 3,305.4 3,526.0 1 ,1 62.7 1 ,1 95.0 3,571 .2 48.5 2,21 7.0 1 ,585.0 Environmental and Development Solid Waste Management Transportation Tucson Water Environmental Management - 4,101.3 123.0 2,337.8 1,558.5 82.0 8,098.4 602.5 4,711.4 2,548.0 236.5 9,913.7 1,293.5 4,717.0 3,797.2 106.0 9,996.3 162.0 4,647.8 5,078.5 108.0 32,1 09.7 2,1 81 .0 1 6,41 4.0 1 2,982.2 532.5 Strategic Initiatives Tucson C onvention C enter - 101.0 101.0 600.0 600.0 Support Services Operations - 419.0 419.0 1,330.0 1,330.0 1,806.0 1,806.0 4,211.0 4,211.0 7,766.0 7,766.0 Non-Departmental General Expense - 488.6 488.6 1,794.0 1,794.0 1,485.0 1,485.0 558.0 558.0 4,325.6 4,325.6 Total - 7,032.6 16,427.1 16,536.2 18,211.8 58,207.7 Note: Fiscal Year 2002 is the base y ear and is not inflated. F-12 - - 701 .0 701 .0 City Court DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND City Court Remodel General Fund 01 New City Court Building Unfunded Requirements 100 e General Fund Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT B-4 831.0 831.0 - 577.0 577.0 577.0 577.0 B-4 - - - - 6,111.0 6,111.0 22,128.0 22,128.0 22,810.0 22,810.0 831.0 - 577.0 577.0 6,111.0 22,128.0 831.0 - - 577.0 - 577.0 - 6,111.0 831.0 - 577.0 577.0 - - TOTAL Source of Funds PROJECTED REQUIREMENTS PAGE - - - - 577.0 577.0 - 1,408.0 1,408.0 1,271.0 1,271.0 52,320.0 52,320.0 - 52,320.0 52,320.0 22,810.0 1,271.0 52,897.0 - 53,728.0 22,128.0 22,810.0 1,271.0 577.0 52,320.0 - 1,408.0 52,320.0 6,111.0 22,128.0 22,810.0 1,271.0 52,897.0 - 53,728.0 178.0 100.0 1,270.0 100.0 1,936.0 100.0 142.0 100.0 3,526.0 400.0 - 3,526.0 Fund No. 01 100 F-13 Fire DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Aircraft Rescue and Firefighting Facility Miscellaneous Non-Federal Grants Miscellaneous Federal Grants 1984 General Obligation Bonds 93 92 46 Mobile Data Terminal Upgrades General Fund - Certificates of Participation 01V New Fire Station - Annexations Unfunded Requirements 100 01V 44I New Fire Stations - Annexations and Infill 2000 General Obligation Bonds 40 Public Safety Training Academy Expansion Unfunded Requirements 100 Public Safety Training Academy Road Improvements Unfunded Requirements 100 Remodel of Fire Prevention Center Restroom 1994 General Obligation Bonds - Series B Interest 37I Support Facility Improvements 1984 General Obligation Bonds 2000 General Obligation Bonds 46 40 e TOTAL FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT B - 11 New Fire Station 6 - Public Safety Training Academy General Fund - Certificates of Participation 1994 General Obligation Bonds - Series E Interest PROJECTED REQUIREMENTS PAGE 1,371.5 3.4 1,316.8 51.3 594.9 30.9 523.8 40.2 44.8 44.8 - 639.7 75.7 523.8 40.2 - - - - 639.7 75.7 523.8 40.2 - 2,011.2 79.1 1,840.6 91.5 - - - 850.0 850.0 - 850.0 850.0 865.0 865.0 - 4,378.0 4,378.0 - 4,378.0 4,378.0 B - 11 - 850.0 850.0 - 850.0 850.0 - B - 12 - - - - - B - 12 74.9 1,613.7 678.8 2,292.5 - - - - 2,292.5 - 2,367.4 7.5 67.4 1,613.7 - 678.8 - 2,292.5 - - - - - 2,292.5 - - 2,300.0 67.4 4,211.0 4,211.0 4,211.0 4,211.0 B - 13 - - B - 13 - - - B - 14 - - B - 14 B - 15 3,513.0 3,513.0 6,522.0 6,522.0 1,217.0 1,217.0 - - 11,950.0 11,950.0 - 11,950.0 11,950.0 - 1,590.0 1,590.0 8,879.0 8,879.0 - - 10,469.0 10,469.0 - 10,469.0 10,469.0 - - 90.0 567.0 - - 657.0 - 657.0 - - - 90.0 567.0 - - 657.0 - 657.0 - - 75.0 75.0 75.0 75.0 - - - - 75.0 75.0 - 75.0 75.0 419.7 100.7 319.0 - 1,011.0 1,011.0 1,011.0 1,011.0 1,220.0 1,220.0 - - - 2,231.0 2,231.0 - 2,650.7 100.7 2,550.0 6,020.6 9,079.2 9,422.0 865.0 - 33,542.2 - 35,408.3 1,866.1 3,058.6 F-14 14,176.0 Fire DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Source of Funds General Fund - Certificates of Participation Miscellaneous Non-Federal Grants Miscellaneous Federal Grants 1984 General Obligation Bonds 1994 General Obligation Bonds - Series B Interest 1994 General Obligation Bonds - Series E Interest 2000 General Obligation Bonds Unfunded Requirements TOTAL PROJECTED REQUIREMENTS FIVE PAGE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT Fund No. 01V 93 92 46 37I 44I 40 100 7.5 3.4 1,316.8 152.0 67.4 319.0 - 2,463.7 30.9 523.8 40.2 - 678.8 44.8 75.0 5,222.0 - 3,142.5 75.7 523.8 40.2 75.0 5,222.0 - 7,742.0 1,680.0 1,217.0 12,959.0 865.0 - 3,142.5 75.7 523.8 40.2 75.0 14,181.0 15,504.0 - 3,150.0 79.1 1,840.6 192.2 75.0 67.4 14,500.0 15,504.0 1,866.1 3,058.6 6,020.6 9,079.2 9,422.0 14,176.0 865.0 - 33,542.2 - 35,408.3 925.6 274.7 3,016.3 815.0 5,665.1 73.0 7,913.1 1,162.7 25,846.7 - 1,162.7 Inflation Adjustment Annual Operating Cost F-15 8,326.6 Library DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND El Pueblo Neighborhood Center Library Library Fund - Pima County Contribution 03B George Miller-Golf Links Library Expansion 2000 General Obligation Bonds 40 Main Library Plaza Improvements 1994 General Obligation Bonds - Series B Interest 1994 General Obligation Bonds - Series D Interest 1994 General Obligation Bonds - Series E Interest Unfunded Requirements 37I 43I 44I 100 Midtown Library and Learning Center Miscellaneous Non-Federal Grants Pima County Bonds 2000 General Obligation Bonds 93 13B 40 Quincie Douglas Center Library 2000 General Obligation Bonds 40 Rita Ranch/Vail Area Library Unfunded Requirements 100 Wilmot Branch Library Replacement Unfunded Requirements e TOTAL Source of Funds Library Fund - Pima County Contribution Miscellaneous Non-Federal Grants Pima County Bonds 1994 General Obligation Bonds - Series B Interest 1994 General Obligation Bonds - Series D Interest 1994 General Obligation Bonds - Series E Interest 2000 General Obligation Bonds Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost PROJECTED REQUIREMENTS FIVE PAGE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT B - 22 520.0 520.0 - 80.0 80.0 80.0 80.0 - - - - 80.0 80.0 - 600.0 600.0 B - 22 150.0 150.0 - 1,400.0 1,400.0 1,400.0 1,400.0 - - - - 1,400.0 1,400.0 - 1,550.0 1,550.0 B - 23 - - 700.0 86.0 215.0 399.0 - 700.0 86.0 215.0 399.0 - 2,987.0 2,987.0 - - 4,800.0 86.0 215.0 399.0 4,100.0 - 4,800.0 86.0 215.0 399.0 4,100.0 B - 23 - - 1,850.0 150.0 1,250.0 450.0 1,850.0 150.0 1,250.0 450.0 750.0 750.0 - - - - 2,600.0 150.0 2,000.0 450.0 - 2,600.0 150.0 2,000.0 450.0 B - 24 750.0 750.0 - 2,750.0 2,750.0 2,750.0 2,750.0 - - - - 2,750.0 2,750.0 - 3,500.0 3,500.0 B - 24 - - - - - - - 7,865.0 7,865.0 - 7,865.0 7,865.0 B - 25 - - - - 13,820.0 13,820.0 - - 13,820.0 13,820.0 - 13,820.0 13,820.0 100 7,865.0 7,865.0 - 1,113.0 1,113.0 1,420.0 - 6,780.0 6,780.0 11,602.0 14,933.0 - - 33,315.0 - 34,735.0 520.0 900.0 - - 80.0 150.0 1,250.0 86.0 215.0 399.0 4,600.0 - 80.0 150.0 1,250.0 86.0 215.0 399.0 4,600.0 - 750.0 10,852.0 14,933.0 - - 80.0 150.0 2,000.0 86.0 215.0 399.0 4,600.0 25,785.0 - 600.0 150.0 2,000.0 86.0 215.0 399.0 5,500.0 25,785.0 1,420.0 - 6,780.0 6,780.0 11,602.0 14,933.0 - - 33,315.0 - 34,735.0 338.0 1,741.0 857.0 2,741.0 1,195.0 12,964.0 - 1,195.0 Fund No. 03B 93 13B 37I 43I 44I 40 100 - F-16 - 4,241.0 4,241.0 Parks and Recreation DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROGRAM AREA Parks Development Zoo Improvements TOTAL Source of Funds General Fund General Fund - Parks Foundation Miscellaneous Non-Federal Grants Pima County Bonds 1984 General Obligation Bonds 1994 General Obligation Bonds Series D 1994 General Obligation Bonds - Series B Interest 1994 General Obligation Bonds - Series D Interest 2000 General Obligation Bonds 2000 General Obligation Bonds - Interest Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost PROJECTED REQUIREMENTS FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT 3,568.6 125.0 3,613.7 - 15,579.5 538.0 19,193.2 538.0 23,815.0 1,700.0 21,948.0 1,104.0 9,071.0 - 6,620.0 - 80,647.2 3,342.0 14,518.0 - 98,733.8 3,467.0 3,693.6 3,613.7 16,117.5 19,731.2 25,515.0 23,052.0 9,071.0 6,620.0 83,989.2 14,518.0 102,200.8 7.7 692.6 95.0 50.0 27.3 55.0 2,766.0 - 3,018.7 100.0 495.0 - 90.0 700.0 4,436.5 10,580.0 311.0 - 90.0 700.0 7,455.2 100.0 11,075.0 311.0 - 1,700.0 90.0 700.0 4,639.0 13,259.0 5,127.0 90.0 700.0 1,133.0 6,290.0 14,839.0 90.0 274.0 560.0 8,147.0 90.0 6,530.0 1,700.0 450.0 2,100.0 13,501.2 100.0 31,184.0 311.0 34,643.0 14,518.0 1,707.7 450.0 2,100.0 14,193.8 95.0 50.0 27.3 155.0 33,950.0 311.0 49,161.0 3,693.6 3,613.7 16,117.5 19,731.2 25,515.0 23,052.0 9,071.0 6,620.0 83,989.2 14,518.0 102,200.8 743.0 735.0 1,321.7 2,425.0 770.0 3,333.8 736.5 3,203.8 3,571.2 9,697.6 1,994.5 5,565.7 Fund No. 01 01D 93 13B 46 43 37I 43I 40 40I 100 - - F-17 Tucson City Golf DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Fred Enke Golf Course Improvements Golf Course Fund Golf Course Fund - Certificates of Participation 07 07C Randolph North Golf Course Improvements Golf Course Fund 07 Silverbell Golf Course Improvements Golf Course Fund Golf Course Fund - Certificates of Participation 07 07C e Golf Course Fund Golf Course Fund - Certificates of Participation TOTAL Inflation Adjustment Annual Operating Cost FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT B - 78 52.5 52.5 297.5 50.0 247.5 - 297.5 50.0 247.5 31.0 31.0 - 180.0 180.0 - 41.0 41.0 - 198.0 198.0 - 747.5 500.0 247.5 - 800.0 500.0 300.0 B - 78 - - - - 80.0 80.0 - - - 80.0 80.0 - 80.0 80.0 B - 79 120.6 90.1 30.5 224.4 54.9 169.5 25.0 25.0 - 249.4 79.9 169.5 25.0 25.0 - 160.0 160.0 - - - 434.4 264.9 169.5 - 555.0 355.0 200.0 173.1 521.9 25.0 546.9 136.0 340.0 41.0 198.0 1,261.9 - 1,435.0 90.1 83.0 104.9 417.0 25.0 - 129.9 417.0 136.0 - 340.0 - 41.0 - 198.0 - 844.9 417.0 - 935.0 500.0 173.1 521.9 25.0 546.9 136.0 340.0 41.0 198.0 1,261.9 - 1,435.0 - - 4.0 - 19.0 - 3.5 - 22.0 - 48.5 - - 48.5 TOTAL Source of Funds PROJECTED REQUIREMENTS PAGE Fund No. 07 07C F-18 Police DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT 10,130.0 10,130.0 10,130.0 10,130.0 - 10,130.0 10,130.0 100 Land Acquisition and Facilities Improvement 2000 General Obligation Bonds 40 Police Substation 2000 General Obligation Bonds 40 Police Substation - Future Growth Unfunded Requirements 100 B - 84 - - - - B - 84 261.0 261.0 - 672.0 672.0 672.0 672.0 B - 85 - - 730.0 730.0 730.0 730.0 B - 85 - - - - 1,920.6 42.1 1,678.5 200.0 321.5 321.5 - - 321.5 321.5 - 2,181.6 321.5 1,402.0 1,723.5 42.1 1,678.5 200.0 261.0 - 321.5 - 1,402.0 - 2,181.6 321.5 1,402.0 Training Academy Dormitory B - 86 General Fund 01 Public Safety Academy - Certificates of Participation 04V Miscellaneous Non-Federal Grants 93 e TOTAL General Fund Public Safety Academy - Certificates of Participation Miscellaneous Non-Federal Grants 2000 General Obligation Bonds Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost FIVE PRIOR Forensics Building Unfunded Requirements Source of Funds PROJECTED REQUIREMENTS PAGE - - - 1,867.0 1,867.0 - - - 2,539.0 2,539.0 - 2,800.0 2,800.0 5,770.0 5,770.0 - - - 6,500.0 6,500.0 - 6,500.0 6,500.0 - - 874.0 874.0 7,965.0 7,965.0 - 7,965.0 7,965.0 - - - 321.5 321.5 - - 2,242.1 42.1 2,000.0 200.0 7,637.0 - 874.0 17,221.0 27,455.5 - 29,637.1 321.5 1,402.0 - 7,637.0 - - 874.0 17,221.0 321.5 9,039.0 18,095.0 - 42.1 2,000.0 200.0 9,300.0 18,095.0 1,723.5 7,637.0 - 874.0 17,221.0 27,455.5 - 29,637.1 82.2 74.0 82.2 1,921.0 82.2 2,217.0 246.6 - 2,217.0 7,091.0 7,091.0 - Fund No. 01 04V 93 40 100 - - F-19 222.0 - Citizen and Neighborhood Services DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Back to Basics Unallocated General Fund Highway User Revenue Fund Community Development Block Grant e General Fund Highway User Revenue Fund Community Development Block Grant TOTAL Inflation Adjustment Annual Operating Cost FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT 01 15 25 TOTAL Source of Funds PROJECTED REQUIREMENTS PAGE - 4,643.0 2,625.0 2,018.0 - 5,600.0 2,625.0 1,700.0 1,275.0 10,243.0 5,250.0 3,718.0 1,275.0 5,600.0 2,625.0 1,700.0 1,275.0 5,600.0 2,625.0 1,700.0 1,275.0 5,600.0 2,625.0 1,700.0 1,275.0 5,600.0 2,625.0 1,700.0 1,275.0 32,643.0 15,750.0 10,518.0 6,375.0 - 32,643.0 15,750.0 10,518.0 6,375.0 - 4,643.0 5,600.0 10,243.0 5,600.0 5,600.0 5,600.0 5,600.0 32,643.0 - 32,643.0 - 2,625.0 2,018.0 - 2,625.0 1,700.0 1,275.0 5,250.0 3,718.0 1,275.0 2,625.0 1,700.0 1,275.0 2,625.0 1,700.0 1,275.0 2,625.0 1,700.0 1,275.0 2,625.0 1,700.0 1,275.0 15,750.0 10,518.0 6,375.0 - 15,750.0 10,518.0 6,375.0 - 4,643.0 5,600.0 10,243.0 5,600.0 5,600.0 5,600.0 5,600.0 32,643.0 - 32,643.0 163.0 - 322.0 - 475.0 - 625.0 - 1,585.0 - - 1,585.0 Fund No. 01 15 25 - - F-20 Solid Waste Management DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Closed Landfill Gas Mitigation General Fund Contribution Environmental and Solid Waste Mandate Reserves 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series A Interest 2000 General Obligation Bonds 02S 02C 37 44 36I 40 Closed Landfill Improvements General Fund Contribution Environmental and Solid Waste Mandate Reserves 1994 General Obligation Bonds - Series B Interest Unfunded Requirements 02S 02C 37I 100 Harrison Landfill End Use Unfunded Requirements 100 Irvington Landfill Closure 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 2000 General Obligation Bonds Unfunded Requirements 37 44 40 100 Los Reales Access Roadway Improvements Unfunded Requirements 100 Los Reales Buffer Improvements Unfunded Requirements 100 Los Reales Drainage Improvements 2000 General Obligation Bonds Unfunded Requirements 40 100 Los Reales East Basin Embankment 2000 General Obligation Bonds 40 Los Reales Facilities 2000 General Obligation Bonds 40 PROJECTED REQUIREMENTS FIVE PAGE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT B - 101 391.2 114.3 56.9 9.1 160.9 50.0 - 50.0 50.0 - 50.0 50.0 - - - - - 50.0 50.0 - - 441.2 114.3 50.0 56.9 9.1 160.9 50.0 B - 101 67.0 17.0 50.0 - - 170.0 170.0 - 170.0 170.0 - - - 530.0 530.0 273.0 273.0 973.0 170.0 803.0 - 1,040.0 17.0 170.0 50.0 803.0 B - 102 - - - - - 375.0 375.0 - - 375.0 375.0 - 375.0 375.0 B - 102 254.5 181.0 73.5 - - 300.0 300.0 - 300.0 300.0 - - - - 2,100.0 1,400.0 700.0 - 2,354.5 181.0 73.5 1,400.0 700.0 B - 103 - - - - 100.0 100.0 1,400.0 1,400.0 - - 1,500.0 1,500.0 - 1,500.0 1,500.0 B - 103 - - - - 25.0 25.0 283.0 283.0 - - 308.0 308.0 - 308.0 308.0 B - 104 - - - - 250.0 250.0 - - - - 250.0 250.0 - 580.0 580.0 830.0 250.0 580.0 B - 104 - - - - - - - 1,132.0 1,132.0 - 1,132.0 1,132.0 B - 105 100.0 100.0 - - - - 400.0 400.0 - 400.0 400.0 - 500.0 500.0 F-21 1,800.0 1,100.0 700.0 1,132.0 1,132.0 - Solid Waste Management DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Los Reales Final Closure Unfunded Requirements 100 Los Reales Intermediate Closure General Fund Contribution 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series A Interest 1994 General Obligation Bonds - Series B Interest 2000 General Obligation Bonds Unfunded Requirements 02S 37 44 36I 37I 40 100 Los Reales Lined Cell One General Fund Contribution Environmental and Solid Waste Mandate Reserves 1994 General Obligation Bonds Series B 1994 General Obligation Bonds - Series A Interest 1994 General Obligation Bonds - Series B Interest 02S 02C 37 36I 37I Los Reales Lined Cell Two 2000 General Obligation Bonds 40 Los Reales Lined Cells Three Through Five 2000 General Obligation Bonds Unfunded Requirements 40 100 Los Reales Self Hauler Facility Unfunded Requirements 100 Los Reales West Side Closure 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series A Interest 2000 General Obligation Bonds Unfunded Requirements 37 44 36I 40 100 PROJECTED REQUIREMENTS FIVE PAGE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT B - 105 - - - - - - - - - B - 106 709.3 2.7 190.9 203.0 240.0 72.7 - - - - - 210.0 210.0 - - - B - 106 4,491.6 830.0 2,192.1 440.0 1,029.5 34.8 34.8 - - 34.8 34.8 - - - - B - 107 700.0 700.0 - 4,500.0 4,500.0 4,500.0 4,500.0 - - B - 107 - - 200.0 200.0 - 200.0 200.0 - 300.0 300.0 - B - 108 - - - - B - 108 498.0 76.0 364.8 9.2 48.0 - 480.0 480.0 - - 480.0 480.0 - F-22 12,834.0 12,834.0 12,834.0 12,834.0 210.0 210.0 - 927.0 927.0 1,846.3 2.7 190.9 203.0 240.0 72.7 210.0 927.0 - 34.8 34.8 - - 4,526.4 830.0 34.8 2,192.1 440.0 1,029.5 - - 4,500.0 4,500.0 - 5,200.0 5,200.0 - - 500.0 500.0 - 1,000.0 1,000.0 - - - 583.0 583.0 - 583.0 583.0 - 583.0 583.0 - 340.0 340.0 - - 820.0 480.0 340.0 - 1,318.0 76.0 364.8 9.2 528.0 340.0 9,506.0 9,506.0 10,506.0 1,000.0 9,506.0 Solid Waste Management DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Mullins Gas Mitigation General Fund Contribution Environmental and Solid Waste Mandate Reserves 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series A Interest 1994 General Obligation Bonds - Series B Interest Unfunded Requirements 02S 02C 37 44 36I 37I 100 Mullins Landfill Closure General Fund Contribution 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series A Interest 1994 General Obligation Bonds - Series B Interest 2000 General Obligation Bonds Unfunded Requirements 02S 37 44 36I 37I 40 100 Mullins Landfill Stormwater Controls 1994 General Obligation Bonds Series E Unfunded Requirements 44 100 Solid Waste Management Administrative/Training Facility Unfunded Requirements 100 Tenth Avenue Transfer Station Renovation Unfunded Requirements 100 Transfer Station Development Unfunded Requirements 100 Tumamoc Landfill Closure Unfunded Requirements 100 e TOTAL PROJECTED REQUIREMENTS FIVE PAGE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT B - 109 564.4 236.0 23.0 205.4 100.0 - 661.7 400.0 261.7 - - 661.7 400.0 261.7 - - 546.0 546.0 - - 1,207.7 400.0 261.7 546.0 - 1,772.1 236.0 400.0 23.0 261.7 205.4 100.0 546.0 B - 109 266.5 110.0 79.9 10.4 66.2 - 1,093.5 182.1 157.6 123.8 630.0 - - 1,093.5 182.1 157.6 123.8 630.0 - - 2,363.0 2,363.0 - - 3,456.5 182.1 157.6 123.8 630.0 2,363.0 - 3,723.0 110.0 262.0 157.6 10.4 190.0 630.0 2,363.0 B - 110 - - 200.0 200.0 - 200.0 200.0 - - - 1,700.0 200.0 1,500.0 - 1,700.0 200.0 1,500.0 B - 110 - - - - - 1,050.0 7,274.0 681.0 9,005.0 - 9,005.0 - - - - - 1,050.0 7,274.0 681.0 9,005.0 - 9,005.0 B - 111 - - - - 150.0 150.0 1,751.0 1,751.0 424.0 424.0 - 2,325.0 2,325.0 - 2,325.0 2,325.0 B - 111 - - - - - 773.0 773.0 5,305.0 5,305.0 - 6,078.0 6,078.0 - 6,078.0 6,078.0 B - 112 - - - - 100.0 100.0 1,030.0 1,030.0 - 1,130.0 1,130.0 - 1,130.0 1,130.0 4,225.0 10,521.0 8,042.5 2,270.0 5,420.0 F-23 7,690.0 1,500.0 1,500.0 - 15,248.0 1,454.0 39,138.0 23,847.0 71,027.5 Solid Waste Management DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Source of Funds General Fund Contribution Environmental and Solid Waste Mandate Reserves 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series A Interest 1994 General Obligation Bonds - Series B Interest 2000 General Obligation Bonds Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost PROJECTED REQUIREMENTS FIVE PAGE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT 1,650.0 2,575.0 4,225.0 610.0 9,911.0 10,521.0 1,132.0 14,116.0 15,248.0 500.0 954.0 1,454.0 654.8 182.1 619.3 123.8 10,002.0 27,556.0 39,138.0 23,847.0 23,847.0 1,310.0 654.8 2,981.9 1,269.7 1,065.9 1,442.2 10,900.0 51,403.0 71,027.5 123.0 50.0 602.5 70.0 1,293.5 110.0 162.0 247.0 2,181.0 477.0 3,276.0 5,457.0 Fund No. 02S 02C 37 44 36I 37I 40 100 1,310.0 2,799.8 650.4 1,065.9 1,318.4 898.0 8,042.5 434.8 182.1 419.3 123.8 1,110.0 2,270.0 220.0 200.0 5,000.0 5,420.0 - 654.8 182.1 619.3 123.8 6,110.0 7,690.0 - F-24 Transportation DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECTED REQUIREMENTS FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL PROGRAM AREA YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT Streets Drainage Street Lighting Traffic Signals Public Transit 26,399.7 6,732.7 2,335.9 4,404.7 14,789.3 11,733.0 5,798.7 1,829.0 314.0 13,777.0 41,559.0 7,900.0 2,430.0 3,046.0 14,612.0 53,292.0 13,698.7 4,259.0 3,360.0 28,389.0 39,108.0 6,258.0 2,855.0 4,613.0 27,223.0 33,899.0 9,550.0 1,859.0 2,176.0 34,565.0 18,299.0 10,400.0 1,843.0 2,082.0 22,950.0 16,978.0 200.0 495.0 429.0 23,590.0 161,576.0 40,106.7 11,311.0 12,660.0 136,717.0 76,562.0 348.0 - 264,537.7 47,187.4 13,646.9 17,064.7 151,506.3 54,662.3 33,451.7 69,547.0 102,998.7 80,057.0 82,049.0 55,574.0 41,692.0 362,370.7 76,910.0 493,943.0 01 15 17 13A 13 95S 95A 95B 95C 95D 95E 95F 287.6 5,474.7 6,682.7 434.6 25.2 210.0 4,629.6 824.7 1,108.5 386.8 986.8 38.7 1,559.0 250.0 428.0 3,499.6 876.4 6,439.4 1,610.6 257.6 15.4 529.0 6,570.0 500.0 388.0 3,000.0 250.0 8,906.0 1,765.0 612.0 12.0 529.0 8,129.0 500.0 638.0 428.0 6,499.6 1,126.4 15,345.4 3,375.6 869.6 27.4 533.0 6,061.0 500.0 389.0 8,139.0 2,035.0 1,050.0 64.0 537.0 1,099.0 500.0 8,384.0 2,093.0 1,082.0 66.0 540.0 587.0 500.0 8,615.0 2,153.0 1,115.0 67.0 645.0 589.0 500.0 8,881.0 2,221.0 1,148.0 69.0 2,784.0 16,465.0 2,500.0 1,027.0 428.0 6,499.6 1,126.4 49,364.4 11,877.6 5,264.6 293.4 13H 13P 16 13T 13U 91 29 36 37 43 44 40 5,298.2 75.0 1,212.0 3,079.0 473.7 55.6 2,660.4 1,650.0 1,366.7 5,666.0 3,913.0 578.0 100.0 50.0 47.0 650.0 1,748.7 5,679.0 8,000.0 1,754.0 30.0 57.0 22,580.0 200.0 8,748.0 11,913.0 2,332.0 130.0 107.0 22,627.0 650.0 1,948.7 14,427.0 4,550.0 206.0 1,170.0 30.0 16,165.0 7,669.0 3,999.0 660.0 30.0 3,549.0 11,113.0 4,000.0 644.0 30.0 3,583.0 5,963.0 4,000.0 550.0 30.0 3,619.0 - 28,462.0 206.0 5,356.0 250.0 107.0 49,543.0 650.0 1,948.7 39,172.0 TOTAL Source of Funds General Fund Highway User Revenue Fund Highway User Revenue Fund - Restricted Arizona Department of Transportation Capital Agreements Fund Mass Transit - State Grants Mass Transit Section 3 Mass Transit Section 3 - Local Mass Transit Section 9 Mass Transit Section 9 - Local Mass Transit Surface Transportation Program Mass Transit Surface Transportation Program Local Pima Association of Governments Pima County Contributions Special Assessments Fund TUSD Contributions University of Arizona Contributions Federal Highway Administration Funds 1984 Street and Highway Revenue Bonds 1994 General Obligation Bonds Series A 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series D 1994 General Obligation Bonds Series E 2000 General Obligation Bonds Fund No. F-25 10,000.0 - 3,071.6 21,939.7 6,682.7 2,934.6 1,052.2 638.0 11,129.2 1,951.1 50,472.9 12,264.4 6,251.4 332.1 43,760.2 281.0 6,568.0 250.0 107.0 52,622.0 473.7 55.6 2,660.4 2,300.0 3,315.4 44,838.0 Transportation DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROGRAM AREA 1994 Street and Highway Revenue Bonds Series A 1994 Street and Highway Revenue Bonds Series B 1994 Street and Highway Revenue Bonds Series C 1994 Street and Highway Revenue Bonds Series D 1994 Street and Highway Revenue Bonds Series E 2000 Street and Highway Revenue Bonds Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost 32 33 34 35 31 30 100 PROJECTED REQUIREMENTS FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT 570.2 516.5 685.4 2,562.2 7,701.5 - 5,750.0 - 4,146.0 1,500.0 - 9,896.0 1,500.0 - 8,334.0 23,162.0 8,334.0 40,603.0 6,832.0 20,945.0 19,440.0 9,896.0 25,000.0 104,150.0 66,910.0 570.2 516.5 685.4 2,562.2 17,597.5 25,000.0 171,060.0 54,662.3 33,451.7 69,547.0 102,998.7 80,057.0 82,049.0 55,574.0 41,692.0 362,370.7 76,910.0 493,943.0 2.0 2,337.8 29.6 4,711.4 2.8 4,717.0 275.6 4,647.8 294.8 16,414.0 604.8 10,567.0 26,981.0 - F-26 Tucson Water DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECTED REQUIREMENTS FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL PROGRAM AREA YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT Potable Water System Reclaimed Water System 69,644.8 6,552.5 3,408.8 1,287.0 45,938.0 5,395.0 49,346.8 6,682.0 41,660.0 11,838.0 32,272.0 12,153.0 38,034.0 6,745.0 41,961.0 3,585.0 203,273.8 41,003.0 207,362.0 14,060.0 480,280.6 61,615.5 76,197.3 4,695.8 51,333.0 56,028.8 53,498.0 44,425.0 44,779.0 45,546.0 244,276.8 221,422.0 541,896.1 31,396.7 150.4 221.3 964.3 21,133.7 4,695.0 204.0 859.2 10,423.2 653.0 5,496.5 - 4,695.8 - 13,407.0 26,819.0 600.0 745.0 8,800.0 962.0 - 13,407.0 31,514.8 600.0 745.0 8,800.0 962.0 - 12,775.0 39,149.0 600.0 974.0 - 14,060.0 18,340.0 600.0 984.0 10,441.0 15,073.0 100.0 992.0 28,614.0 17,618.0 1,002.0 26,926.0 72,933.0 89,003.8 1,900.0 745.0 8,800.0 4,914.0 65,981.0 105,350.0 116,072.0 209,679.7 150.4 221.3 964.3 21,133.7 4,695.0 204.0 859.2 99,427.0 1,900.0 1,398.0 8,800.0 10,410.5 182,053.0 76,197.3 4,695.8 51,333.0 56,028.8 53,498.0 44,425.0 44,779.0 45,546.0 244,276.8 221,422.0 541,896.1 1,558.5 4,300.0 2,548.0 4,830.0 3,797.2 4,930.0 5,078.5 5,270.0 12,982.2 19,330.0 30,425.0 43,407.2 TOTAL Source of Funds Water Revenue and Operations Fund 1984 Water Revenue Bond Funds 1994 Water Revenue Bonds Series A 1994 Water Revenue Bonds Series B 1994 Water Revenue Bonds Series C 1994 Water Revenue Bonds Series D 1994 WIFA Bonds Series A 1994 WIFA Bonds Series B 2000 Water Revenue Bonds 2000 Water Revenue Bond Interest 2000 WIFA Bonds Series A 2000 WIFA Bonds Series B Central Arizona Project Reserve Fund Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost Fund No. 81 87 88 89 79 80 82 90 85 85I 96 84 83 100 - - F-27 Environmental Management DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Broadway-Pantano Remediation Site General Fund Pima County Contributions Water Quality Assurance Fund 1994 General Obligation Bonds Series A 1994 General Obligation Bonds Series E 2000 General Obligation Bonds PROJECTED REQUIREMENTS FIVE PAGE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT 01 13P 13W 36 44 40 Comprehensive City Landfill Groundwater Investigation/Remediation Program General Fund Environmental and Solid Waste Mandate Reserves 1994 General Obligation Bonds Series A 1994 General Obligation Bonds Series E Unfunded Requirements 01 01M 36 44 100 Harrison Landfill Groundwater Remediation General Fund 1994 General Obligation Bonds Series A 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series C Interest 2000 General Obligation Bonds 3,565.1 110.1 400.0 741.2 1,463.8 850.0 - 3,100.0 3,100.0 - 3,100.0 3,100.0 - 800.0 800.0 1,680.0 1,680.0 585.0 585.0 310.0 310.0 6,475.0 3,100.0 3,375.0 - 10,040.1 110.1 400.0 3,100.0 741.2 1,463.8 4,225.0 324.5 175.5 500.0 675.5 500.0 250.0 250.0 250.0 1,925.5 - 2,250.0 167.4 102.0 55.1 - 154.8 20.7 - 500.0 - 654.8 20.7 - 500.0 250.0 250.0 250.0 654.8 20.7 1,250.0 - 167.4 756.8 55.1 20.7 1,250.0 01 36 37 44 42I 40 1,729.4 204.6 537.8 199.9 490.2 296.9 - 300.0 50.0 250.0 50.0 50.0 350.0 50.0 300.0 60.0 60.0 40.0 40.0 - - 450.0 50.0 400.0 - 2,179.4 204.6 537.8 199.9 540.2 296.9 400.0 Los Reales Landfill Groundwater Remediation General Fund 1994 General Obligation Bonds Series A 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series A Interest 1994 General Obligation Bonds - Series C Interest 2000 General Obligation Bonds Unfunded Requirements 01 36 44 36I 42I 40 100 2,579.2 244.2 1,032.7 775.2 347.5 179.6 - 520.9 520.9 - 200.0 200.0 - 720.9 520.9 200.0 - 350.0 350.0 200.0 200.0 - - 1,270.9 520.9 200.0 550.0 - 3,850.1 244.2 1,032.7 1,296.1 347.5 179.6 200.0 550.0 Los Reales Landfill Westside Remediation Environmental and Solid Waste Mandate Reserves Unfunded Requirements 01M 100 - 750.0 750.0 - 750.0 750.0 - 150.0 150.0 150.0 150.0 150.0 150.0 150.0 150.0 1,350.0 750.0 600.0 - 1,350.0 750.0 600.0 - F-28 Environmental Management DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND PROJECTED REQUIREMENTS FIVE PAGE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT Price Service Center Remediation General Fund Capital Agreements Fund 1994 General Obligation Bonds Series A 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series B Interest 2000 General Obligation Bonds 01 13 36 37 44 37I 40 3,299.9 1,495.7 788.8 576.6 309.6 129.2 - 910.0 540.0 370.0 1,000.0 1,000.0 - 1,910.0 1,000.0 540.0 370.0 200.0 200.0 - 500.0 99.0 401.0 104.0 104.0 100.0 100.0 2,814.0 1,000.0 839.0 975.0 - 6,113.9 1,495.7 1,000.0 788.8 576.6 1,148.6 129.2 975.0 Silverbell Jail Annex Landfill 1994 General Obligation Bonds Series A 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series C Interest 2000 General Obligation Bonds 36 37 44 42I 40 1,866.4 260.9 238.7 1,329.1 37.7 - 300.0 300.0 - 500.0 500.0 800.0 300.0 500.0 500.0 500.0 400.0 400.0 - - 1,700.0 300.0 1,400.0 - 3,566.4 260.9 238.7 1,629.1 37.7 1,400.0 Tumamoc Landfill Investigation Unfunded Requirements 100 - - - 250.0 250.0 900.0 900.0 150.0 150.0 150.0 150.0 1,450.0 1,450.0 150.0 150.0 1,600.0 1,600.0 e - TOTAL Source of Funds General Fund Environmental and Solid Waste Mandate Reserves Capital Agreements Fund Pima County Contributions Water Quality Assurance Fund 1994 General Obligation Bonds Series A 1994 General Obligation Bonds Series B 1994 General Obligation Bonds Series E 1994 General Obligation Bonds - Series A Interest 1994 General Obligation Bonds - Series B Interest 1994 General Obligation Bonds - Series C Interest 2000 General Obligation Bonds Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost 13,364.5 2,206.4 6,100.0 8,306.4 2,810.0 4,120.0 1,239.0 960.0 17,435.4 150.0 30,949.9 2,222.0 102.0 400.0 3,416.5 1,015.2 4,367.9 347.5 129.2 514.2 850.0 - 154.8 1,431.6 620.0 - 1,250.0 1,000.0 3,100.0 750.0 - 1,404.8 1,000.0 3,100.0 1,431.6 1,370.0 - 200.0 1,360.0 1,250.0 99.0 2,521.0 1,500.0 689.0 550.0 410.0 550.0 1,404.8 1,000.0 3,100.0 1,730.6 6,350.0 3,850.0 150.0 2,222.0 1,506.8 1,000.0 400.0 3,100.0 3,416.5 1,015.2 6,098.5 347.5 129.2 514.2 7,200.0 4,000.0 13,364.5 2,206.4 6,100.0 8,306.4 2,810.0 4,120.0 1,239.0 960.0 17,435.4 150.0 30,949.9 810.0 82.0 810.0 236.5 930.0 106.0 930.0 108.0 930.0 532.5 4,410.0 21.0 553.5 Fund No. 01 01M 13 13P 13W 36 37 44 36I 37I 42I 40 100 - F-29 Tucson Convention Center DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Arena Bleachers Unfunded Requirements 100 Music Hall Lighting Unfunded Requirements 100 New Meeting Rooms Unfunded Requirements 100 New Parking Structure Unfunded Requirements 100 e Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT B - 372 - - - - 773.0 773.0 - - - 773.0 773.0 - 773.0 773.0 B - 372 - - - - 515.0 515.0 - - - 515.0 515.0 - 515.0 515.0 B - 373 - - - - 226.0 226.0 3,967.0 3,967.0 - - 4,193.0 4,193.0 - 4,193.0 4,193.0 B - 373 - - - - 1,913.0 1,913.0 6,473.0 6,473.0 - - 8,386.0 8,386.0 - 8,386.0 8,386.0 - - - - 3,427.0 10,440.0 - - 13,867.0 - 13,867.0 - - - - 3,427.0 10,440.0 - - 13,867.0 - 13,867.0 - - - - 3,427.0 10,440.0 - - 13,867.0 - 13,867.0 - - 101.0 - 600.0 - 612.0 612.0 701.0 1,224.0 - 701.0 TOTAL Source of Funds PROJECTED REQUIREMENTS PAGE Fund No. 100 F-30 Operations DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROGRAM AREA Building and Equipment Americans with Disabilities Act TOTAL Source of Funds General Fund General Fund - Debt Financing 1984 General Obligation Bonds Unfunded Requirements TOTAL Inflation Adjustment Annual Operating Cost PROJECTED REQUIREMENTS FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT 2,041.1 3,846.2 1,373.4 345.6 5,464.8 - 6,838.2 345.6 13,432.0 - 23,280.0 - 21,256.0 - 37,754.0 - 102,560.2 345.6 414.0 - 105,015.3 4,191.8 5,887.3 1,719.0 5,464.8 7,183.8 13,432.0 23,280.0 21,256.0 37,754.0 102,905.8 414.0 109,207.1 4,796.1 1,091.2 - 1,719.0 - 300.0 5,000.0 164.8 - 2,019.0 5,000.0 164.8 - 10,000.0 3,432.0 21,000.0 2,280.0 10,000.0 11,256.0 31,000.0 6,754.0 2,019.0 77,000.0 164.8 23,722.0 414.0 - 6,815.1 77,414.0 1,256.0 23,722.0 5,887.3 1,719.0 5,464.8 7,183.8 13,432.0 23,280.0 21,256.0 37,754.0 102,905.8 414.0 109,207.1 419.0 110.0 1,330.0 116.0 1,806.0 430.0 4,211.0 430.0 7,766.0 1,086.0 56.5 7,822.5 Fund No. 01 01L 46 100 - - F-31 General Expense DEPARTMENT DEPARTMENT CAPITAL PROGRAM FINANCIAL SUMMARY FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ($000) ADOPTED FISCAL YEAR 2002 PROJECT NAME/FUND Building Facilities Projects General Fund - Certificates of Participation 01V Midtown Multipurpose Facility General Fund - Restricted Trust Reserves General Fund - Certificates of Participation General Obligation Bond Funds 01N 01V 39 Renovation/Relocation of Council Chambers General Fund - Certificates of Participation 01V e General Fund - Restricted Trust Reserves General Fund - Certificates of Participation General Obligation Bond Funds TOTAL Inflation Adjustment Annual Operating Cost FIVE PRIOR CARRY NEW YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR FUTURE TOTAL NUMBER YEAR(S) FORWARD FUNDING TOTAL FY 2003 FY 2004 FY 2005 FY 2006 TOTAL YEARS PROJECT 1,500.0 1,500.0 10,750.0 10,750.0 31,250.0 31,250.0 17,500.0 17,500.0 3,020.6 2,644.0 376.6 - 6,800.7 5,619.0 376.6 805.1 3,081.0 381.0 2,700.0 - - - 320.0 320.0 320.0 320.0 2,952.0 2,952.0 - - B - 394 - 1,500.0 1,500.0 B - 394 994.9 994.9 3,780.1 2,975.0 805.1 B - 395 - TOTAL Source of Funds PROJECTED REQUIREMENTS PAGE - - 5,000.0 5,000.0 66,000.0 66,000.0 - 66,000.0 66,000.0 - 9,881.7 6,000.0 3,076.6 805.1 - 10,876.6 6,000.0 3,076.6 1,800.0 - 3,272.0 3,272.0 - 3,272.0 3,272.0 994.9 5,280.1 3,340.6 8,620.7 16,783.0 31,250.0 17,500.0 5,000.0 79,153.7 - 80,148.6 994.9 2,975.0 1,500.0 805.1 2,644.0 696.6 - 5,619.0 2,196.6 805.1 381.0 16,402.0 - 31,250.0 - 17,500.0 - 5,000.0 - 6,000.0 72,348.6 805.1 - 6,000.0 72,348.6 1,800.0 994.9 5,280.1 3,340.6 8,620.7 16,783.0 31,250.0 17,500.0 5,000.0 79,153.7 - 80,148.6 488.6 - 1,794.0 - 1,485.0 - 558.0 - 4,325.6 - - 4,325.6 Fund No. 01N 01V 39 - - F-32 GLOSSARY OF TERMS Term Definition ACCOUNTABILITY The state of being obliged to explain actions to justify what was done. Accountability requires justification for the raising of public funds and the purposes for which they are used. ACTIVITY A group of related functions performed by one or more organizational units for the purpose of satisfying a need for which the city is responsible. ALLOCATION Assigning one or more items of cost or revenue to one or more segments of an organization according to benefits received, responsibilities, or other logical measures of use. ANALYSIS A process that separates the whole into its parts to determine their nature, proportion, function, and relationship. ANNUALIZED COSTS Operating costs incurred at annual rates for a portion of the prior fiscal year that must be incurred at similar rates for the entire 12 months of the succeeding fiscal year. APPROPRIATION An authorization granted by the Mayor and Council to make expenditures and to incur obligations for purposes specified in the appropriation resolution. ASSESSED VALUATION A valuation set upon real estate or other property by the county assessor and the state as a basis for levying taxes. BENCHMARKING The ongoing search for best practices and processes that produce superior performance when adopted and implemented in an organization. For the purpose of benchmarking, only that which you can measure exists. BENCHMARKS Measurements used to gauge the city’s efforts, both as a community and as an organizational entity, in accomplishing predefined and measurable desired outcomes that have been developed with participation from decision-makers, management, staff, and customers. Benchmark selection requires that you first know what it is you wish to improve, and then the metrics (a means to measure) that will be used. G-1 GLOSSARY OF TERMS Term Definition BOND A written promise to pay a specified sum of money (called the face value or principal amount) at a specified date or dates in the future (called the maturity date), together with periodic interest at a specific rate. BOND FUNDS Funds used for the purchase or construction of major capital facilities which are not financed by other funds. The use of bond funds is limited to ensure that bond proceeds are spent only in the amounts and for the purposes authorized. BOND PROCEEDS Funds derived from the sale of bonds for the purpose of constructing major capital facilities. BONDS - GENERAL OBLIGATION Limited tax bonds which are secured by the city's secondary property tax. BUDGET A financial plan consisting of an estimate of proposed expenditures and their purposes for a given period and the proposed means of financing them. CAPITAL BUDGET A financial plan of proposed capital expenditures and the means of financing them. CAPITAL CARRYFORWARD Capital funds unspent and brought forward from prior years. CAPITAL IMPROVEMENT PROGRAM A plan separate from the annual budget that identifies: (1) all capital improvements which are proposed to be undertaken during a five fiscal year period, (2) the cost estimate for each improvement, (3) the method of financing each improvement, and (4) the planned implementation schedule for each project. CAPITAL PROJECT Any project having assets of significant value and a useful life of five years or more. Capital projects include the purchase of land, design, engineering, and construction of buildings and infrastructure items such as streets, bridges, drainage, street lighting, water system, etc. Capital improvements are permanent attachments intended to remain on the land. Capital projects may include the acquisition of heavy equipment and machinery or specialized vehicles using capital funding sources. G-2 GLOSSARY OF TERMS Term Definition CARRYFORWARD CAPITAL IMPROVEMENT PROJECT Any capital project that has been previously approved by the Mayor and Council, but for various reasons has not been implemented on schedule. Under state law and Generally Accepted Accounting Principles, only those costs relating to work actually done on or before the last day of the fiscal year can be reflected on the financial statements of that fiscal year. To avoid having to charge the project costs estimated to be incurred in a subsequent fiscal year as an unbudgeted item for that year and, therefore, violate state budget law, such a project and the associated projected costs are included in the subsequent fiscal year's budget. CARRYFORWARD OPERATING FUND BALANCES Operating funds unspent and brought forward from prior fiscal years. CERTIFICATES OF PARTICIPATION A debt financing tool which is used to enable the city to purchase large equipment and improve or construct city facilities. Interest is paid and principal repaid through annual payments made from funds appropriated each fiscal year by the Mayor and Council. COMMODITIES Expendable items used by operating departments. Examples include office supplies, repair and replacement parts for equipment, books, and gasoline. CUSTOMER The recipient of a product or service provided by the city. Internal customers are city departments, employees, or officials who receive products or services provided by other city departments. External customers are citizens, neighborhoods, community organizations, businesses, or other public entities who receive products or services provided by a city department. DEBT SERVICE The amount required to retire the principal and pay the interest on outstanding debt. ENCUMBRANCES Obligations in the form of purchase orders, contracts, or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise extinguished. G-3 GLOSSARY OF TERMS Term Definition ENTERPRISE FUND An accounting entity established to account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supporting. EQUIPMENT An item of machinery or furniture having a unit cost of more than $100 and an estimated useful life of more than one year. Heavy equipment and machinery that are capital improvements are included in the capital budget and are not considered equipment items in the operating budget. EXPENDITURE Any authorization made for the payment or disbursing of funds during the fiscal year. FISCAL YEAR A 12-month period of time to which the annual budget applies and at the end of which a governmental unit determines its financial position and the results of its operations. Fiscal Year 2002, for the City of Tucson, refers to the period July 1, 2001 through June 30, 2002. FULL-TIME EQUIVALENT POSITION (FTE) A full-time position, or part-time position converted to a decimal equivalent of a full-time position, based on 2,080 hours per year. For example, a summer lifeguard working for four months, or 690 hours, would be equivalent to .33 of a full-time position. FUND An independent fiscal and accounting entity with a selfbalancing set of accounts recording cash and/or other resources, together with all related liabilities, for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations. GENERAL FUND A fund used to account for all general purpose transactions of the city that do not require a special type of fund. INTER-ACTIVITY TRANSFERS Transactions between city organizations or funds that would be treated as revenues or expenditures if they involved parties external to the city. Transactions may be charged against other organizations or funds. G-4 GLOSSARY OF TERMS Term Definition LANE MILE A lane mile is a calculation of the number of street lanes multiplied by the number of linear miles. For example, seal coating one linear mile of street with two lanes is the equivalent of resurfacing two lane miles (1 linear mile X 2 lanes = 2 lane miles). LINEAR MILE A linear mile is equal to the standard measurement for a mile, i.e., 5,280 feet. MISSION A succinct description of the scope and purpose of a city department. It specifies the business activities of a department. NON-PERSONAL SERVICES Costs related to expendable services, such as supplies, materials, utilities, printing, rent, and contracted and professional services. NON-RECURRING REVENUE Proceeds of general obligation bonds, revenue bonds, and other restricted revenue. OPERATING BUDGET A financial plan which applies to all proposed expenditures other than for capital improvements. OPERATING FUNDS Resources derived from recurring revenue sources used to finance operating expenditures and pay-as-you-go capital expenditures. ORGANIZATION The smallest unit of budgetary accountability and control which encompasses specific and distinguishable lines of work performed for the purpose of accomplishing a function for which the city is responsible. OTHER COSTS This classification of costs includes Sun Tran expenditures, contributions to outside agencies, and specific federal fund expenditures. OUTCOME The result or community benefit derived from programs or services expressed as a measure and used to evaluate quality or effectiveness. Examples of outcomes are the number of traffic signals operating trouble-free on a daily basis and the percent of library customers satisfied with the book collection. G-5 GLOSSARY OF TERMS Term Definition OUTPUT A quantitative measure of activities or efforts undertaken to provide a service or program. Examples of outputs are the number of responses to emergency 9-1-1 calls and the number of tons of recyclable materials collected. OUTSIDE AGENCIES A group of organizations which are neither associated with, nor allocated to, any particular city department. Economic Development, Cultural Enrichment, Human Affairs, Community Health and Safety, and Other Agencies are the major program groupings for outside agencies. PERFORMANCE MEASURE An annual indicator of achievement or measure of production for a program or a unit as defined in the organization of the budget. Measures may be expressed as a number count, fraction, or percent of achievement. Examples are the number of water meters read, number of customer calls received, or percent of customers rating the service as “good” or higher. PERSONAL SERVICES The costs of compensating employees of the City of Tucson, including salaries and employee benefit costs, such as health, dental, and life insurance, city contributions for retirement, social security, and workers’ compensation insurance. PRIMARY PROPERTY TAXES All ad valorem taxes, except the secondary property taxes, which can be used for any lawful purpose. PROGRAMS Desired output-oriented accomplishments which can be measured and achieved within a given time frame. Achievement of the programs advance the activity and organization toward fulfillment of a corresponding need. PROJECTS Unique assignments having a finite time span and a deliverable; normally associated with capital improvements such as roadway, neighborhood facilities, etc. RECURRING REVENUES Revenue sources available on a continuing basis to support operating and capital budgetary needs. RESTRICTED REVENUES Revenues which are legally restricted for a specific purpose by the federal, state, or local governments. REVENUES Income from taxes and other sources during the fiscal year. G-6 GLOSSARY OF TERMS Term Definition SECONDARY PROPERTY TAXES Ad valorem taxes or special property assessments used to pay the principal, interest, and redemption charges on any bonded indebtedness or other lawful long-term obligation issued or incurred for a specific purpose by a municipality, county, or taxing district; and assessments levied by or for assessment districts and for limited purpose districts other than school districts and community colleges pursuant to an election to temporarily exceed (up to one year) budget, expenditure, or tax limitations. SECONDARY TAX RATE The rate per one hundred dollars of assessed value employed in the levy of secondary property taxes. The assessed value derived from the current full cash value (market value) is the basis for computing taxes for budget overrides, bonds, and for sanitary, fire, and other special districts. SERVICES Costs which involve the performance of a specific service by an outside organization or other city organization. Examples of services include consultants, utilities, and vehicle maintenance. SIGNIFICANT CHANGES Explanations of financial differences between the current fiscal year adopted and the future fiscal year recommended or adopted budget amounts. STREET AND HIGHWAY BONDS Revenue bonds which are secured by the city's Highway User Revenues and used for the construction of street, highway, and related capital projects. TAX LEVY The total amount to be raised by general property taxes for purposes specified in the Tax Levy Ordinance. TAX RATE The amount of tax levied for each one hundred dollars of assessed valuation. G-7 SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES BASIS OF ACCOUNTING Beginning with Fiscal Year 2002, the City of Tucson is implementing a major change in the presentation of its financial statements. The Governmental Accounting Standards Board (GASB) Statement 34 is the impetus behind this change. This will impact all state and local governments over the next three years as the mandated year of its adoption is dependent upon the size of the municipality. The basic financial statements will now include both government-wide financial statements, which focus on the city as a whole, and fund financial statements, which focus on major individual funds. Both of these sets of statements categorize primary activities of the city as either governmental or business type. The new government-wide Statement of Net Assets uses a full accrual, economic resources basis of accounting, which reflects all long-term debt and assets, and which incorporates depreciation of capital assets. This Statement presents both governmental and business-type activities on a consolidated basis by column. Current year activity is displayed by functional category (e.g., library, fire) and shows the gross cost of each function, the amount that gross costs are offset by program-related revenues (charges for services and grants), and the amount that is supported by general government revenues (e.g., taxes). In contrast, the fund financial statements use an accounting treatment very similar to previous years. In the major fund statements within the fund financial statements, business-type activities are presented in the same manner as within the government-wide statements, i.e. full accrual basis. Governmental funds are presented on a current financial resource and modified accrual basis of accounting. This presentation is deemed most appropriate to demonstrate both legal compliance and how the city’s actual experience conforms to the budget. The primary difference between the new fund financial statements and the previous Generally Accepted Accounting Principles (GAAP) presentation is that the emphasis is now on the major funds in either the governmental or business-type categories, with non-major funds being summarized into a single column. The previous accounting model grouped funds by types, such as special revenue, capital projects, etc. BASIS OF ACCOUNTING FOR BUDGETARY PURPOSES As required supplementary information, the city presents budgetary comparisons with fund financial statements at the individual fund level. For the General Fund and any major special revenue funds, both the adopted and revised budgets are compared with actual figures on a GAAP basis. For other funds, only the revised budgets are compared to actual GAAP figures. The city’s budget basis of accounting differs from GAAP requirements in the following ways: • Grant revenues are budgeted on a modified cash basis rather than a modified accrual basis. • Fund balances reserved for inventories are not recognized in the budget. • Certain expenditures (e.g., depreciation in proprietary funds) and revenues accrued under GAAP are not recognized on a budgetary basis. • Certain funds (e.g., internal service, trust, and agency funds) that must be reported under GAAP are not included in the budget. G-8 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting for Budgetary Purposes (Continued) Additional differences between budget and GAAP presentations are in how encumbrances and compensated absences are treated, as addressed below. ENCUMBRANCES The City of Tucson integrates encumbrance accounting into its budgetary methods for most governmental and proprietary fund types. Following GAAP, encumbrance accounting records purchase orders, contracts, and other commitments for the expenditure of monies as reservations of fund balance in the fund financial statements of governmental-type funds. Encumbrances outstanding at year-end are not recognized as expenditures for budgetary purposes. Funds appropriated for these commitments can be carried forward and rebudgeted the following fiscal year. COMPENSATED ABSENCES In the fund financial statements, the cost of employee vacation leave, sick leave, accumulated compensatory time, and any salary-related amounts are accrued in the proprietary funds as earned. In the governmental funds, only the current portion of the accumulated leave liability is recorded. None of these accruals are included in the budget. G-9 INVESTMENT POLICY The City Charter and state statutes authorize the city to invest in obligations of the U.S. Government, its agencies and instrumentalities, money market funds consisting of the above, repurchase agreements, bank certificates of deposit, commercial paper rated A-1/P-1, corporate bonds and notes rated AAA or AA, and the State of Arizona Local Government Investment Pool. Investment maturities are scheduled so that maturing principal and interest, plus ongoing, non-investment, cash flow is sufficient to cover projected payroll, operating, and capital expenses as these become payable. Funds available for the day-to-day operation of the city may be invested in authorized investments with a final maturity not exceeding three years from the date of the investment. Monies not related to the day-to-day operation of the city, such as bond proceeds, may also be invested for a maximum of three years with maturities based upon anticipated needs. G-10 ACRONYMS Acronym Description ADA ADEQ ADOT ADWR AIMS ARFF ARS ASDM ATIS ATLAS AVL AZ AZ POST Americans with Disabilities Act Arizona Department of Environmental Quality Arizona Department of Transportation Arizona Department of Water Resources Accident Investigation Measuring System Aircraft Rescue and Firefighting Facility Arizona Revised Statutes Arizona-Sonora Desert Museum Advanced Traveler Information System Advanced Traffic and Logistics Algorithms and Systems Automated Vehicle Location System Arizona Arizona Peace Officers Standards and Training Board BAC BBB BMIR BPOC Budget Advisory Committee Better Business Bureau Below Market Interest Rate Bond Project Oversight Committee CAA CAP CAVSARP CAWCD CBC CDBG CEO CFR CIP CLEC CMP CNG CNS CO COBRA CODIS COPS COTA CPAC CPC CPI CPSA CRRF CWAC Clean Air Act Central Arizona Project Central Avra Valley Storage and Recovery Project Central Arizona Water Conservation District Capital Budget Committee Community Development Block Grant Chief Executive Officer Child and Family Resources Capital Improvement Program Competitive Local Exchange Carrier Community Mediation Program Compressed Natural Gas Citizen and Neighborhood Services Carbon Monoxide Consolidated Omnibus Budget Reconciliation Act of 1985 Convicted Offender DNA Indexing System Certificates of Participation Correctional Officers Training Academy Citizen Participation Advisory Committee Crime Prevention Council Consumer Price Index Community Partnership of Southern Arizona Clearwater Renewable Resource Facility Citizens’ Water Advisory Committee G-11 ACRONYMS Acronym Description DDR DEA DES DNA DOT DPS DUI Drug Demand Reduction Drug Enforcement Administration Department of Economic Security Deoxyribo Nucleic Acid Department of Transportation Department of Public Safety Driving Under the Influence EEC ECAP EM EMPACT EOO EPA EPAC EPACT Economic Estimates Commission Employees Combined Appeal Program Environmental Management Environmental Monitoring for Public Access and Community Tracking Equal Opportunity Office Environmental Protection Agency Environmental Planning Advisory Committee Energy Policy Act FAA FBI FEMA FHA FPA FTA FY Federal Aviation Administration Federal Bureau of Investigation Federal Emergency Management Agency Federal Highway Administration Financial Participation Agreement Federal Transit Administration Fiscal Year GAAP GABA GASB GDP GIS GLBT GO GPA’s GREAT GTEC GTSPED Generally Accepted Accounting Principles Greater Arizona Bicycling Association Governmental Accounting Standard Board Gross Domestic Product Geographical Information System Gay, Lesbian, Bisexual and Transgender General Obligation Grade Point Averages Gang Resistance Education and Training Greater Tucson Economic Council Greater Tucson Strategic Partner for Economic Development HELP HIDTA HOPE HPMS HSSA HUD HURF HVAC ICLEI Highway Extension and Enhancement Loan Program High Intensity Drug Trafficking Areas Housing Opportunities for People Everywhere Highway Performance Monitoring System Humane Society of Southern Arizona Department of Housing and Urban Development Highway User Revenue Fund Heating, Ventilation, and Cooling Equipment International Council for Local Environmental Initiatives G-12 ACRONYMS Acronym Description I-Net IT ITASA ITS Institutional Network Information Technology Department Information Technology Association of Southern Arizona Intelligent Transportation System LED LIFT LLEBG LPGA LSTA LTAF LULAC Light Emitting Diode Literacy Involves Families Together Local Law Enforcement Block Grant Ladies Professional Golf Association Library Services and Technology Act Local Transportation Assistance Fund League of United Latin American Citizens MADD MANTIS MAST MDI MEC MMP MOA MOU MSDS MURLS MWBE Mothers Against Drunk Driving Metropolitan Area Narcotics Trafficking Interdiction Squad Multi-Agency Surveillance Team Management Development Institute Metropolitan Education Commission Mobility Management Plan Master Operating Agreement Major Offenders Unit Material Safety Data Sheets Major Urban Resource Library Services Minority and Women Owned Business Enterprise Program NAAQS NAFTA NASA NCAA NETeams NFIRS NGWA NIEA NPDES NTMP National Ambient Air Quality Standard North American Free Trade Agreement National Aeronautics and Space Administration National Collegiate Athletic Association Neighborhood Enhancement Teams National Fire Incident Reporting System National Ground Water Association National Indian Education Association National Pollutant Discharge Elimination System Neighborhood Traffic Management System OED OEM OSHA OWP O&M Office of Economic Development Office of Emergency Management Occupational Safety and Health Administration Overall Work Program Operating and Maintenance G-13 ACRONYMS Acronym Description P&R PACC PAG PBAA PC PCOA PGA PHDEP PHMAP PMATS PoPTAC PPM PROST Parks and Recreation Department Pima Animal Control Center Pima Association of Governments Perimeter Bicycling Association of America Personal Computer Pima Council on Aging Professional Golfers’ Association Public Housing Drug Elimination Program Public Housing Management Assessment Program Project Management and Tracking System Population Technical Assistance Committee Parts per Million Parks, Recreation, Open Space, and Trails QHWRA Quality Housing and Work Responsibility Act of 1998 RCP REPP RFP RHODES RTP RUMBA Residential Cluster Projects Regional Effluent Planning Partnership Request for Proposals Real-time Hierarchical Optimized Distributed Effective System Regional Transportation Plan Re-Used Materials Becoming Art SAAF SABER SACASA SAHBA SARA SATC SCAT SCORE SEMAP Southern Arizona AIDS Foundation Slum Abatement and Blight Enforcement Response Southern Arizona Center Against Sexual Assault Southern Arizona Home Builders Association Superfund Amendment and Reauthorization Act Southern Arizona Technology Council Sister Cities Association of Tucson Service Corps of Retired Executives Department of Housing and Urban Development Section 8 Management Assessment Program Society of Earth Science Students State Implementation Plan Serious Incident Multi-Agency Response Team System for Management, Observation, and GIS Modeling of Air Pollution Sexual Offenders Registered Tracking School Resource Officer Surface Transportation Program Soil Vapor Extraction Special Weapons and Tactics Solid Waste Management Department SESS SIP SMART SMOGMAP SORT SRO STP SVE SWAT SWMD G-14 ACRONYMS Acronym Description TAA TARP TAZ TBG TCC TCCC TCE TCG TCIV TDOT TEA-21 TEAM TelePAC TEP TFD TICET TIP TPAC TPD TPOA TPPL TRP TSMS TSRS TTSPS TUSD Tucson Airport Authority Tucson Airport Remediation Project Traffic Analysis Zones Tucson Botanical Gardens Tucson Convention Center Tucson Community Cable Corporation (Access Tucson) Trichloroethylene Tucson City Golf Tucson Council for International Visitors Tucson Department of Transportation Transportation Equity Act for the Twenty-First Century Transportation Enterprise Area Management Telecommunications Policy and Advisory Committee Tucson Electric Power Tucson Fire Department Tucson Inner City Express Transit Transportation Improvement Program Tucson-Pima Arts Council Tucson Police Department Tucson Police Officers’ Association Tucson-Pima Public Library Travel Reduction Program Tucson Stormwater Management Study Tucson Supplemental Retirement System Tucson Transportation System Planning Study Tucson Unified School District U of A USCF UST University of Arizona United States Cycling Federation Underground Storage Tank VLT VOC Vehicle License Tax Volatile Organic Compound WASH WDVP WOW Watercourse Amenities Safety and Habitat Wingspan Domestic Violence Project WideOpenWest YES YMCA YO Youth Enrichment Support Young Men’s Christian Association Youth Opportunities Grant G-15 G-16 INDEX A Results-Oriented Organization and a Livable Tucson ............................................... Acronyms ....................................................................................................................... Appropriations Summary and Pie Chart ........................................................................ Area and Population Growth Charts .............................................................................. Benchmarking Metropolitan Cities and Population 2000.............................................. Benchmarking Project .................................................................................................... Budget Adoption Resolution No. 18947........................................................................ Budget and Research...................................................................................................... Budget and Research (Financial Summary)................................................................... Budget and Research (Position Resources by Classification) ....................................... Budget Basis of Accounting........................................................................................... Capital Budget Summary ............................................................................................... Capital Projects Funds ................................................................................................... Citizen and Neighborhood Services............................................................................... Citizen and Neighborhood Services (Capital Program)................................................. Citizen and Neighborhood Services (Financial Summary)............................................ Citizen and Neighborhood Services (Position Resources by Classification) ................ City Attorney.................................................................................................................. City Attorney (Financial Summary)............................................................................... City Attorney (Position Resources by Classification) ................................................... City Clerk ....................................................................................................................... City Clerk (Financial Summary) .................................................................................... City Clerk (Position Resources by Classification)......................................................... City Court....................................................................................................................... City Court (Capital Program)......................................................................................... City Court (Financial Summary).................................................................................... City Court (Position Resources by Classification) ........................................................ City Manager.................................................................................................................. City Manager (Financial Summary)............................................................................... City Manager (Position Resources by Classification) ................................................... City Manager’s Message, City of Tucson 2002 Adopted Budget ................................. City Manager’s Message, City of Tucson 2002 Recommended Budget ....................... City Manager’s Message, Approved Five Year Capital Improvement Program ........... City Manager’s Message, Proposed Five Year Capital Improvement Program ............ City of Tucson Officials and Directors .......................................................................... City of Tucson Organization Chart Fiscal Year 2002.................................................... H-1 Vol. I, B-1 Vol. I, G-13 Vol. I, E-3 Vol. I, D-1 Vol. I, D-10 Vol. I, D-9 Vol. I, C-9 Vol. II, 301 Vol. IIa, B-79 Vol. IIa, A-144 Vol. I, G-8 Vol. I, F-1 Vol. I, E-27 Vol. II, 153 Vol. III, B-87 Vol. IIa, B-45 Vol. IIa, A-92 Vol. II, 29 Vol. IIa, B-12 Vol. IIa, A-9 Vol. II, 19 Vol. IIa, B-10 Vol. IIa, A-6 Vol. II, 45 Vol. III, B-1 Vol. IIa, B-14 Vol. IIa, A-12 Vol. II, 7 Vol. IIa, B-6 Vol. IIa, A-4 Vol. I, A-1 Vol. I, A-9 Vol. III, A-1 Vol. III, A-16 Vol. I, iii Vol. I, ii INDEX City of Tucson Residential Property Owner Tax Valuation, Fiscal Year 2001 Property Taxes ........................................................................... City of Tucson Property Tax Summary ......................................................................... City of Tucson Summary of Employee Benefits ........................................................... City of Tucson Vision and Values Statements .............................................................. City’s Budget Process .................................................................................................... Classified Annual Salary Scales .................................................................................... Classified Monthly Salary Scales .................................................................................. Community Profile......................................................................................................... Community Relations..................................................................................................... Community Relations (Financial Summary).................................................................. Community Relations (Position Resources by Classification) ...................................... Community Services ...................................................................................................... Community Services (Financial Summary) ................................................................... Community Services (Position Resources by Classification)........................................ Components of the Total Financial Plan........................................................................ Contingency Fund .......................................................................................................... Contingency Fund (Financial Summary) ....................................................................... Debt Management Policy............................................................................................... Debt Service ................................................................................................................... Debt Service (Financial Summary) ................................................................................ Demographic Benchmarks ............................................................................................. Development Services.................................................................................................... Development Services (Financial Summary)................................................................. Development Services (Position Resources by Classification) ..................................... Distinguished Budget Presentation Award .................................................................... Economic Benchmarks................................................................................................... Enterprise Funds ............................................................................................................ Environmental Management .......................................................................................... Environmental Management (Capital Program) ............................................................ Environmental Management (Financial Summary) ....................................................... Environmental Management (Position Resources by Classification)............................ Equal Opportunity Office............................................................................................... Equal Opportunity Office (Financial Summary)............................................................ Equal Opportunity Office (Position Resources by Classification) ................................ Finance ........................................................................................................................... Finance (Financial Summary) ........................................................................................ Finance (Position Resources by Classification)............................................................. H-2 Vol. I, C-8 Vol. I, C-7 Vol. I, E-57 Vol. I, i Vol. I, C-4 Vol. I, E-49 Vol. I, E-50 Vol. I, D-4 Vol. II, 381 Vol. IIa, B-99 Vol. IIa, A-166 Vol. II, 55 Vol. IIa, B-16 Vol. IIa, A-15 Vol. I, E-1 Vol. II, 418 Vol. IIa, B-104 Vol. II, 413 Vol. II, 409 Vol. IIa, B-104 Vol. I, D-16 Vol. II, 169 Vol. IIa, B-48 Vol. IIa, A-95 Vol. I, viii Vol. I, D-11 Vol. I, E-24 Vol. II, 257 Vol. III, B-359 Vol. IIa, B-71 Vol. IIa, A-135 Vol. II, 387 Vol. IIa, B-100 Vol. IIa, A-167 Vol. II, 311 Vol. IIa, B-81 Vol. IIa, A-145 INDEX Fire ................................................................................................................................. Fire (Capital Program) ................................................................................................... Fire (Financial Summary) .............................................................................................. Fire (Position Resources by Classification)................................................................... Five-Year Capital Improvement Program by Department ............................................. Five-Year Capital Improvement Program Summary by Department (Table I).............. Five-Year Capital Improvement Program Summary by Department (Table I).............. Five-Year Capital Improvement Program Summary by Funding Source (Table II)...... Five-Year Capital Improvement Program Summary by Funding Source (Table II)...... Five-Year Capital Improvement Program Summary of Estimated Inflationary Impact (Table IV) ............................................................................... Five-Year Capital Improvement Program Summary of Estimated Inflationary Impact (Table IV) ............................................................................... Five-Year Capital Improvement Program Summary of Operating Cost Impact on Recurring Revenues (Table III)..................................................... Five-Year Capital Improvement Program Summary of Operating Cost Impact on Recurring Revenues (Table III)..................................................... Five-Year Comparison of General Purpose Revenues and Total Revenues.................. Full-Time Equivalent Positions General Recurring Funds and Other Funds ................ Full-Time Equivalent Positions Permanent and Non-Permanent .................................. Fund Balance Analysis................................................................................................... Fund Statements ............................................................................................................. General Expense............................................................................................................. General Expense (Capital Program)............................................................................... General Expense (Financial Summary) ......................................................................... General Expense (Position Resources by Classification) .............................................. General Fund.................................................................................................................. General Government (Capital Program) ........................................................................ Glossary of Terms .......................................................................................................... Grants Office.................................................................................................................. Grants Office (Financial Summary)............................................................................... Grants Office (Position Resources by Classification) ................................................... Historic Preservation Office........................................................................................... Historic Preservation Office (Financial Summary) ....................................................... Historic Preservation Office (Position Resources by Classification) ............................ How to Use This Budget ................................................................................................ Human Resources........................................................................................................... Human Resources (Financial Summary)........................................................................ Human Resources (Position Resources by Classification) ............................................ Impact of Capital Projects on the Operating Budget ..................................................... H-3 Vol. II, 75 Vol. III, B-5 Vol. IIa, B-20 Vol. IIa, A-22 Vol. I, F-13 Vol. I, F-5 Vol. III, A-10 Vol. I, F-7 Vol. III, A-12 Vol. I, F-12 Vol. III, A-15 Vol. I, F-10 Vol. III, A-14 Vol. I, E-6 Vol. I, E-47 Vol. I, E-45 Vol. I, E-98 Vol. I, E-100 Vol. II, 405 Vol. III, B-389 Vol. IIa, B-102 Vol. IIa, A-169 Vol. I, E-11 Vol. III, B-389 Vol. I, G-1 Vol. II, 393 Vol. IIa, B-101 Vol. IIa, A-168 Vol. II, 263 Vol. IIa, B-72 Vol. IIa, A-136 Vol. I, vi Vol. II, 325 Vol. IIa, B-84 Vol. IIa, A-150 Vol. I, E-39 INDEX Independent Police Auditor............................................................................................ Independent Police Auditor (Financial Summary) ........................................................ Independent Police Auditor (Position Resources by Classification) ............................. Index............................................................................................................................... Information Technology................................................................................................. Information Technology (Financial Summary).............................................................. Information Technology (Position Resources by Classification) .................................. Intergovernmental Relations .......................................................................................... Intergovernmental Relations (Financial Summary) ....................................................... Intergovernmental Relations (Position Resources by Classification)............................ Investment Policy........................................................................................................... Legal Requirements Imposed by the State..................................................................... Legal Requirements Imposed by the City Charter ......................................................... Library............................................................................................................................ Library (Capital Program).............................................................................................. Library (Financial Summary)......................................................................................... Library (Position Resources by Classification) ............................................................. Livable Tucson Goals .................................................................................................... Mayor and Council......................................................................................................... Mayor and Council (Financial Summary)...................................................................... Mayor and Council (Position Resources by Classification) .......................................... Non-Departmental.......................................................................................................... Non-Departmental (Capital Program)............................................................................ Non-Departmental (Financial Summary)....................................................................... Non-Departmental (Position Resources by Classification) ........................................... Number of City Employees Per 1,000 Population Chart ............................................... Office of Economic Development.................................................................................. Office of Economic Development (Financial Summary) .............................................. Office of Economic Development (Position Resources by Classification) ................... Operating and Capital Budget Calendar for Fiscal Year 2002 ...................................... Operations ...................................................................................................................... Operations (Capital Program) ........................................................................................ Operations (Financial Summary) ................................................................................... Operations (Position Resources by Classification)........................................................ Organization Chart, Fiscal Year 2002............................................................................ Outside Agencies ........................................................................................................... Outside Agencies (Financial Summary) ........................................................................ H-4 Vol. II, 159 Vol. IIa, B-46 Vol. IIa, A-93 Vol. I, H-1 Vol. II, 335 Vol. IIa, B-87 Vol. IIa, A-152 Vol. II, 289 Vol. IIa, B-77 Vol. IIa, A-142 Vol. I, G-10 Vol. I, C-1 Vol. I, C-3 Vol. II, 89 Vol. III, B-17 Vol. IIa, B-23 Vol. IIa, A-27 Vol. I, B-3 Vol. II, 1 Vol. IIa, B-1 Vol. IIa, A-1 Vol. II, 399 Vol. III, B-389 Vol. IIa, B-102 Vol. IIa, A-169 Vol. I, D-2 Vol. II, 283 Vol. IIa, B-76 Vol. IIa, A-141 Vol. I, iii Vol. II, 349 Vol. III, B-375 Vol. IIa, B-90 Vol. IIa, A-155 Vol. I, ii Vol. II, 401 Vol. IIa, B-102 INDEX Parks and Recreation...................................................................................................... Parks and Recreation (Capital Program)........................................................................ Parks and Recreation (Financial Summary)................................................................... Parks and Recreation (Position Resources by Classification) ....................................... Planning.......................................................................................................................... Planning (Financial Summary)....................................................................................... Planning (Position Resources by Classification) ........................................................... Police.............................................................................................................................. Police (Capital Program)................................................................................................ Police (Financial Summary)........................................................................................... Police (Position Resources by Classification) ............................................................... Procurement ................................................................................................................... Procurement (Financial Summary) ................................................................................ Procurement (Position Resources by Classification) ..................................................... Public Defender.............................................................................................................. Public Defender (Financial Summary)........................................................................... Public Defender (Position Resources by Classification) ............................................... Revenue Descriptions..................................................................................................... Revenue Detail - All Funds Summary ........................................................................... Revenue Sources and Pie Chart ..................................................................................... Revenues and Appropriations Summary........................................................................ Revenues and Expenditures Comparisons ..................................................................... Selected Economic Indicators - Tucson Metro Area ..................................................... Solid Waste Management .............................................................................................. Solid Waste Management (Capital Program) ................................................................ Solid Waste Management (Financial Summary) ........................................................... Solid Waste Management (Position Resources by Classification) ................................ Source of Funds by Organization................................................................................... Special Revenue Funds .................................................................................................. Statement Required by Arizona Revised Statutes 42-17102 ......................................... Summary by Character of Expenditures ........................................................................ Summary of Expenditures by Department ..................................................................... Summary of Significant Accounting Practices .............................................................. Ten-Year/Adopted Comparison - Total City Staffing ................................................... Ten-Year/Adopted Comparison - Total City Staffing with Fiscal Year 2002 Adopted The City’s Budget Process ............................................................................................. H-5 Vol. II, 105 Vol. III, B-27 Vol. IIa, B-26 Vol. IIa, A-37 Vol. II, 181 Vol. IIa, B-51 Vol. IIa, A-100 Vol. II, 137 Vol. III, B-81 Vol. IIa, B-36 Vol. IIa, A-73 Vol. II, 367 Vol. IIa, B-95 Vol. IIa, A-163 Vol. II, 163 Vol. IIa, B-47 Vol. IIa, A-94 Vol. I, E-28 Vol. I, E-9 Vol. I, E-2 Vol. I, E-4 Vol. I, E-5 Vol. I, D-3 Vol. II, 195 Vol. III, B-93 Vol. IIa, B-54 Vol. IIa, A-102 Vol. I, E-58 Vol. I, E-18 Vol. I, C-6 Vol. I, E-8 Vol. I, E-7 Vol. I, G-8 Vol. I, E-41 Vol. I, E-43 Vol. I, C-4 INDEX Transportation ................................................................................................................ Transportation (Capital Program) .................................................................................. Transportation (Financial Summary) ............................................................................. Transportation (Position Resources by Classification).................................................. Tucson City Golf............................................................................................................ Tucson City Golf (Capital Program).............................................................................. Tucson City Golf (Financial Summary)......................................................................... Tucson City Golf (Position Resources by Classification) ............................................. Tucson Convention Center............................................................................................. Tucson Convention Center (Capital Program)............................................................... Tucson Convention Center (Financial Summary).......................................................... Tucson Convention Center (Position Resources by Classification) .............................. Tucson-México Project .................................................................................................. Tucson-México Project (Financial Summary) ............................................................... Tucson-México Project (Position Resources by Classification).................................... Tucson Water ................................................................................................................. Tucson Water (Capital Program) ................................................................................... Tucson Water (Financial Summary) .............................................................................. Tucson Water (Position Resources by Classification)................................................... Zoning Examiner............................................................................................................ Zoning Examiner (Financial Summary)......................................................................... Zoning Examiner (Position Resources by Classification) ............................................. H-6 Vol. II, 207 Vol. III, B-113 Vol. IIa, B-57 Vol. IIa, A-106 Vol. II, 127 Vol. III, B-73 Vol. IIa, B-34 Vol. IIa, A-67 Vol. II, 273 Vol. III, B-369 Vol. IIa, B-74 Vol. IIa, A-138 Vol. II, 295 Vol. IIa, B-78 Vol. IIa, A-143 Vol. II, 231 Vol. III, B-219 Vol. IIa, B-65 Vol. IIa, A-120 Vol. II, 269 Vol. IIa, B-73 Vol. IIa, A-137