City of El Mirage, Arizona Fiscal Year 2011-12 Budget Document Table of Contents Description Budget in Brief Page # 1 Organizational Chart 4 Executive\Revenue Summary 5 Budget Summaries 11 Line Item Summaries 19 General Fund Line Item Detail 29 General Fund Extended Information by Department 47 Department/Division Mayor & Council Legal Services Administration Safety and Loss Control Information Technology City Clerk Human Resources Financial Services Parks Facilities Management Recreation Community Development Planning & Zoning Police Services Code Compliance Fire Bldg & Inspections Fleet Management Total All General Fund Departments Highway User Revenue Fund LTAF (Local Transportation Assistance Fund) Water & Sewer Fund Sanitation Fund Municipal Court Municipal Court Enhancement Fund Senior Center Police Grant Fund 49 51 53 57 59 63 65 69 73 77 81 83 85 87 91 93 97 99 101 105 111 117 139 145 151 157 161 City of El Mirage, Arizona Fiscal Year 2011-12 Budget Document Table of Contents (continued) Home/Rehab Fund CDBG (Community Development Block Grant) Debt Service - GADA Bonds Capital Projects - Streets Improvement Fund Capital Projects - Park Improvements Fund Capital Projects - General Fund Impact Fees - Municipal Facilities Fund Impact Fees - Parks & Recreation Fund Impact Fees - Fire Fund Impact Fees - Police Fund Special Projects Fund 169 177 183 189 195 199 205 209 213 219 225 Capital & Capital Projects 231 Debt Summary 241 Consolidated Fee Schedule 247 Council Goals 257 Official Budget Forms 275 Primary Property Tax Restriction Resolution 285 Property Tax Levy Ordinance 287 Glossary 289 Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62 Page 63 Page 64 Page 65 Page 66 Page 67 Page 68 Page 69 Page 70 Page 71 Page 72 Page 73 Page 74 Page 75 Page 76 Page 77 Page 78 Page 79 Page 80 Page 81 Page 82 Page 83 Page 84 Page 85 Page 86 Page 87 Page 88 Page 89 Page 90 Page 91 Page 92 Page 93 Page 94 Page 95 Page 96 Page 97 Page 98 Page 99 Page 100 Page 101 Page 102 Page 103 Page 104 Page 105 Page 106 Page 107 Page 108 Page 109 Page 110 Page 111 Page 112 Page 113 Page 114 Page 115 Page 116 Page 117 Page 118 Page 119 Page 120 Page 121 Page 122 Page 123 Page 124 Page 125 Page 126 Page 127 Page 128 Page 129 Page 130 Page 131 Page 132 Page 133 Page 134 Page 135 Page 136 Page 137 Page 138 Page 139 Page 140 Page 141 Page 142 Page 143 Page 144 Page 145 Page 146 Page 147 Page 148 Page 149 Page 150 Page 151 Page 152 Page 153 Page 154 Page 155 THIS PAGE INTENTIONALLY LEFT BLANK 2011-2012 FINAL BUDGET Page 156 Page 157 Page 158 Page 159 THIS PAGE INTENTIONALLY LEFT BLANK 2011-2012 FINAL BUDGET Page 160 Page 161 Page 162 Page 163 Page 164 Page 165 Page 166 Page 167 Page 168 Page 169 Page 170 Page 171 Page 172 Page 173 Page 174 Page 175 Page 176 Page 177 Page 178 Page 179 Page 180 Page 181 Page 182 Page 183 Page 184 Page 185 Page 186 Page 187 Page 188 Page 189 Page 190 Page 191 Page 192 Page 193 Page 194 Page 195 Page 196 Page 197 Page 198 Page 199 Page 200 Page 201 Page 202 Page 203 Page 204 Page 205 Page 206 Page 207 Page 208 Page 209 Page 210 Page 211 Page 212 Page 213 Page 214 Page 215 Page 216 Page 217 Page 218 Page 219 Page 220 Page 221 Page 222 Page 223 Page 224 Page 225 Page 226 Page 227 Page 228 Page 229 Page 230 Page 231 Page 232 Page 233 Page 234 Page 235 Page 236 Page 237 Page 238 Page 239 Page 240 Page 241 Page 242 Page 243 Page 244 Page 245 Page 246 Page 247 Page 248 Page 249 Page 250 Page 251 Page 252 Page 253 Page 254 Page 255 Page 256 Page 257 THIS PAGE INTENTIONALLY LEFT BLANK 2011-2012 FINAL BUDGET Page 258 Page 259 Page 260 Page 261 Page 262 Page 263 Page 264 Page 265 Page 266 Page 267 Page 268 Page 269 Page 270 Page 271 Page 272 Page 273 Page 274 Page 275 Page 276 Page 277 Page 278 Page 279 Page 280 Page 281 Page 282 Page 283 THIS PAGE INTENTIONALLY LEFT BLANK 2011-2012 FINAL BUDGET Page 284 Page 285 THIS PAGE INTENTIONALLY LEFT BLANK 2011-2012 FINAL BUDGET Page 286 Page 287 Page 288 Glossary Accrual Basis A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Adoption Formal action by the City Council that sets the spending limits for the fiscal year. Appropriation Specific amount of monies authorized by the City Council for the purposes of incurring obligations and acquiring goods and services. Assessed Valuation A value set upon real property by the County Assessor for the purpose of levying property taxes. Base Budget The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to maintain service levels previously established by the City Council. Bonds A certificate of debt guaranteeing a payment of a specified amount of money by a specified future date. Budget Financial plan of estimated expenditures and anticipated resources adopted for a specific period of time outlining a plan for achieving Council goals and objectives. Capital Items Any item with a purchase price exceeding $5,000. Capital Projects Budget The expenditures of revenues for major capital projects and items such as city buildings, parks, acquisition of land, major street construction and reconstruction, water and sewer lines and any other project which adds to the capital assets or infrastructure of the City. Cash Basis A basis of accounting in which transactions are recognized only when cash is increased or decreased. CIP Capital Improvement Plan. Contingency Monies which have not been allocated to any specific purpose and may only be utilized after receiving council approval. Page 289 Capital Projects Funds Debt Service This fund accounts for resources providing for the acquisition or construction of all capital facilities and items. Principal and interest payments on borrowed funds such as bonds. Debt Service Funds Used to account for the accumulation of resources for, and the payment of, general long-term debt, principal and interest. Encumbrance Accounting concept that recognizes a commitment to expend resources in the future. Enterprise Fund Used to account for the business-type activities of a government. These are activities which are financed and operated in a manner where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Estimated Revenue The amount of projected revenue to be collected during the fiscal year. Expenditure Expenditure Limitation Represents a decrease in fund resources for the acquisition of goods or services. An amendment to the Arizona State Constitution that limits annual expenditures of all municipalities. The Economic Estimates Commission sets the limit based upon population growth and inflation. All municipalities have the option of Home Rule where the voters approve a four-year expenditure limit based on revenues received. F.T.E. Full Time Equivalent – 2080 hours worked equates to 1.0 full time equivalent position. For Firefighters 2920 hours worked equates to 1.0 full time equivalent position. Fiscal Year Any period of twelve consecutive months that establishes the beginning and the ending of financial transactions. For the City of El Mirage this period begins July 1 and ends June 30. Fund A set of self-balancing accounts that record revenues and expenditures associated with specific activities. Fund Balance Carry over funds due to actual revenues exceeding actual expenditures. Page 290 General Fund The fund used to measure all financial transactions of the municipality except those required by law or agreement to be accounted for in another fund. The general fund is the primary operating fund of the city. General Obligation Type of bond backed by full faith and credit of the City. (G.O.) Bond Grant A contribution by the State or Federal government or other organization to support a particular function. Highway User Revenue Fund (HURF) This revenue source consists of state taxes collected on gasoline, vehicle licenses, and a number of other additional transportation related fees. These funds must be used for street and highway purposes. Infrastructure Facilities on which the continuance and growth of a community depend on such as roads, water lines, sewers, public buildings, parks, airports, etc. Intergovernmental Revenue received from other governmental agencies (e.g., State Revenue (Shared) Sales Tax, State Income Tax, gasoline tax, motor vehicle license). Long Term Debt Debt with a maturity of more than one year after the date of issuance. Maintenance and Operation (M&O) Costs The day-to-day operating and maintenance cost of a municipality including such things as personnel, gas, electric utility bills, telephone expense, reproduction costs, postage and vehicle maintenance. Objectives A desired outcome that is measurable and that can be achieved within a specific time frame. Operating Budget A budget for the delivery of ongoing City services, to include expenditures such as personal services, contractual services, commodities, and operating capital items. Primary Property Tax A limited tax levy used for general government operations. State statute restricts the total levy to a 2% annual increase plus an increase for any new construction and / or annexation. Property Tax Rate The amount of tax levied for each $100 of assessed valuation. Reserves Money that has been set aside in the event of revenue shortfalls. Page 291 Resources Total monies available for appropriation purposes to include revenues, fund balances, transfers and other financing services (i.e., bond proceeds). Revenue Bond Bonds that are backed by revenues from a specific system (i.e., Water and Sewer Revenue Bonds are payable from water and sewer revenues). Revenue Resources achieved from taxes, user charges/fees, and other levels of government. ROW Right of Way. RPTA Regional Public Transportation Authority. Secondary Property Voter approved tax levy which can only be used to retire general Tax bonded debt obligations. Special Revenue Funds Used to record the receipt of funding from specific revenue sources (other than special assessments, trusts, or major capital projects) that are legally restricted to expenditure for specific purposes. Tax Levy The total amount to be raised by general property taxes for purposes specified in the Tax Levy ordinance. Transfer An inter-fund transaction where one fund contributes resources to another fund where the resources are expended. Page 293