“Emphasizing Leadership and Excellence in Public Service” City of El Mirage, Arizona FY2015 to FY2016 Budget Document Table of Contents Fund/ Dept # 10 410 490 460 450 440 500 511 480 531 521 522 620 540 551 552 561 562 680 Description Budget in Brief Executive Summary Mayor and Council Biographies Organizational Chart Full Time Equivalent (FTE) Table City Map Budget Fundamentals and Policies State and Federal Fiscal Influences Fund Structure Total Budget Consolidated Summary Fund Summary General Fund General Fund Departments (Number/Name) Mayor & Council City Clerk Safety Administration Legal Services Human Resources Financial Services Information Technology Recreation Parks Facilities Management Fleet Management Community Development Police Code Compliance Fire Fire, Building & Life Safety Transfers & Contingency Page # 1 10 18 22 23 26 27 34 37 38 39 40 43 55 61 67 73 79 85 91 97 103 109 115 121 127 133 141 147 153 159 City of El Mirage, Arizona FY 2015 to FY2016 Budget Document Table of Contents Fund/ Dept # Description Enterprise/Utility Funds 53 Water Fund Departments: 409 Utility Administration 403 Water Operations 404 Customer Service 405 Meter Services 410 Engineering 408 Capital Projects 406/407 Debt/Transfers 54 Sewer Fund 52 Sanitation Fund Other Funds Streets/Transportation Funds: 21 Highway User Revenue Fund 23 LTAF (Local Transportation Assistance Fund) 56 Capital Projects - Streets Public Safety Funds: 14 Court Fund 15 Court Enhancement Fund 16 Photo Enforcement Fund 28 Police Towing Fund Other Capital Funds: 31 CDBG (Community Development Block Grant) 73 Special Projects Fund 41 Debt Service Fund Supplemental Information Capital & Capital Projects Consolidated Fee Schedule State Budget Schedules Supplemental Information Budget Calendar Council Goals Financial Management Policies FAQs Glossary Page # 165 173 179 185 191 197 203 209 215 225 231 239 245 253 259 265 271 277 283 291 297 305 317 335 336 337 347 377 379 Budget in Brief Introduction: The City Manager is pleased to present the City Council with a balanced budget for Fiscal Year 2016 (July 1, 2015 – June 30, 2016). This year’s budget is developed around the core theme of “Emphasizing Leadership and Excellence in Public Service.” In addition, the budget process provides the City with an opportunity to continue to expand and develop on the past themes of working together to promote a more successful El Mirage, incremental growth and development, creating stability and meeting expectations responsibly, and innovations and efficiencies in service delivery. After years of coping with the effects of the economic downturn, Management and Council have placed the City on stable financial ground. Over the past few years they have taken the following difficult but necessary actions to ensure the long-term financial health of the City: • Setting utility rates to cover operating, capital, and reserve needs • Developing proper reserves • Reducing operating expenses • Presenting a bond issue to the voters which allowed for new municipal facilities to be built for the public and the police department • Implementing a fully funded lean but realistic Capital Improvements Plan (CIP) • Completing only those capital improvements that are “needs” and not “wants” • Providing necessary infrastructure to promote economic development Dr. Spencer A. Isom – The budget for Fiscal Year 2016 is $97,113,000. This budget represents an City Manager increase of $5,963,000 over last fiscal year’s budget which totaled $91,150,000. The proposed Fiscal Year 2016 budget uses $13,141,000 of fund balance, as well as $18,682,500 in bond funds. Operating expenditures are relatively flat, even while the City completes a number of major capital projects. Thanks to voter-authorized bonding, the City recently constructed a new fire station, police station, and recreational facility with pool, is expanding El Mirage Road, and will soon be building a new City Hall on property donated to the City. Oversight of expenditures has been an enduring organizational objective. The Council adopted fiscally conservative goals for the City and City Manager, which influenced both the Fiscal Year 2016 budget, as well as the CIP. The CIP is a relatively new tool for El Mirage. It details a five-year plan for capital 3 expenditures that supports the priorities of the Council and El Mirage residents, while also supporting the highest use of limited resources. Current Fiscal Year-to-Date Highlights: Currently, General Fund revenues led by strong City Sales Tax collections are meeting budget projections. Additionally, departments are doing an excellent job of monitoring their expenditures, and General Fund expenditures to date are less than General Fund revenues, even when considered without transfers. The General Fund loaned the Sanitation Fund $600,000 to date to implement a recycling program and loaned the Water Fund $2,125,000 to date to cover operations and capital costs. The Sanitation Fund repaid its loan during the last budget cycle and the Water Fund loan will be repaid to the General Fund in FY 2016. The General Fund has been lending money to these funds at a rate of 4%. The past few years have seen the completion of the police station, recreation facility with pool, and a joint project with Maricopa County which has been named Basin Park for its dual role as both a recreation amenity and storm water runoff storage location. Additional funding was allocated last year for remodeling and renovation at Gentry Park. Gentry Park is one of the City’s oldest landmarks, built more than 45 years ago amid the original downtown neighborhoods. Mindful of the significance of Gentry Park to families and children in the community, the Council approved its major renovation in 2012 including a new baseball diamond, covered dugouts, a concession building, and new fencing, primarily funded by a grant from the Arizona Sports and Tourism Authority. A number of projects have been completed in FY 2015 including the addition of solar lighting in Basin Park, the acquisition of mobile sign trailers to improve roadway safety and event information, and improvement to the intersection of Cactus and Dysart Roads. Basin Park Lennar Homes, a major homebuilder in the U.S., constructed more than 100 new homes at the City’s northern edge over the last few years, and will be adding approximately 50 homes this year, thanks to the Council’s decision to discontinue impact fees normally imposed to help defray the cost of public services in new developments. In all, these homes will add approximately $20 million in property value to the City when completed, which should lower secondary property tax burdens. In addition, a number of new businesses including Dakota Fabricating, Aaron’s Rents, Valero, Auto Zone, and others selected El Mirage as a key location in their expansion plans during the last few years. In this day and age, Americans have gained new insight about the environment and their role in preserving it. Every community, no matter the size, must be committed to environmental stewardship to sustain the quality of life for both present and future generations. In El Mirage, signs of this commitment have already begun to emerge. Solar paneled parking structures are installed at Gateway Park, the senior center, police 4 station, recreation facility, and the fire station. The panels generate 80% of each structure’s electricity and were built at no upfront cost to the City. Construction of a similar structure at the current City Hall was completed in 2014. The Water Department replaced older water meters with automated meters designed to immediately identify areas where excessive water is being used. A curbside recycling program has been implemented, translating into less waste in our landfills and a cleaner City for all citizens. The City also implemented a bulk trash pickup program and established same day pickup of recycling and regular trash. Many of the projects mentioned above were funded by General Obligation (G.O.) Bonds authorized by the voters of El Mirage. Before selling bonds, it is common for bond ratings to be assigned to municipalities by rating service providers such as Standard & Poors (S & P) or Moody’s. Bond ratings determine the cost to the City of borrowing bond funds. Meetings were held with representatives of Standard & Poors and Moody’s to lay out the case for the El Mirage bond rating. Points of discussion included the City’s funding reserves, financial management practices, policies, and debt levels. As a result, S & P assigned El Mirage an A+ rating, while Moody’s assigned the City an A1 rating. Both ratings are rare for first-time ratings, and translate into an expected savings of $1.3 million over the 30-year life of bonds the City issued in 2012. The savings are reflected in lower tax levies and lower property taxes for residents. Currently, El Mirage’s debt is 100% voter approved and does not rely on sales tax revenues for repayment. Budget Highlights: Entering this fiscal year, Council should be assured the City budget is still the primary focus. The City is committed to continued stability, knowing that planning, pursuing, and negotiating for the best possible outcomes are enduring obligations. Operating expenditures are relatively steady and key partnerships enliven the City’s future. Residents will soon see improvements to Grand Avenue, most notably the realignment of Grand, Thunderbird, and Thompson Ranch Road thanks to partnerships with the Arizona Department of Transportation and the Maricopa Association of Governments. The realignment will bring safer traffic Grand Avenue – US 60 conditions and greater potential for economic expansion. Improvements are slated to provide new equipment to pocket (neighborhood) parks and sidewalks to ensure the safety and welfare of El Mirage residents. In addition to El Mirage Road and City Hall, significant projects will continue this year with police radios, water, and sewer projects making up approximately 75% of the remaining capital budgeted. The FY 2015-16 budget includes a few changes from the previous fiscal year. Among these changes are the following: • • The current projected budget for Fiscal Year 2016 is $97,113,000. This projected budget represents an increase of 6.5% over the Fiscal Year 2015 budget. Sources of funds are broken down into four categories: revenues, bonds, fund balance, and transfers (See the “Sources of Funds” chart that follows.). 5 o Revenues before transfers and bond proceeds are projected to decrease by $10,448,500 to $58,130,500.  Grant revenues make up 37% of the revenues at $21,471,500.  Charges for services, taxes, and intergovernmental revenues make up 23%, 21%, and 14% of revenues respectively.  All other categories combined make up 5% of total revenues. o Proceeds from issuance of capital related debt (bonds) comprise an additional $18,682,500 in funding sources.  Water and Sewer bonds account for $2,503,000 of budgeted bond revenues and expenses.  Interim financing of $11,679,500 will be needed to accelerate the El Mirage Road project from the current timeline defined by the Maricopa Association of Governments (MAG). These bonds will be repaid from MAG reimbursements.  City Hall bonding of $4,500,000 is budgeted. $2,000,000 will be from voter authorized General Obligation Bonds and $2,500,000 will come from General Fund Bonds. o Fund Balance of $13,141,000 and transfers between funds totaling $7,159,000 comprise the remaining funding sources. Sources of Funds $7,159,000 7% $13,141,000 14% $18,682,500 19% $58,130,500 60% Revenues • Transfers In Bond Proceeds Fund Balance Uses of funds are broken down into five categories: expenses, contingency, transfers out, bond principal, and depreciation (See “Uses of Funds” chart that follows). o Expenses of $75,024,500 (excluding contingencies) have been identified throughout 14 different funds, and can be broken down by type of expense as follows:  Capital – approximately $40,604,500 of capital expenditures across all funds are being presented as part of this budget. This includes any current year capital projects that need to be carried forward into the FY 2016 budget, specifically, the 6 o o o o $26.2 million balance for the El Mirage Road project. The City is partnering with McDoT and MAG to complete construction of El Mirage Road from Northern to Thunderbird, and to complete improvements along Thunderbird Road from Grand Avenue to west of El Mirage Road. The City has issued bonds to pay for its share of the improvements. McDoT will provide $6 million and MAG will provide 70% funding up to approximately $36 million. The City intends to accelerate the project to complete improvements in less than five years. The original projection was for the project to take approximately ten years. Capital is $6,561,500 higher than last year.  Personnel – the total projected cost of personnel for FY 2016 is $16,729,000. This is an increase of approximately $184,500. The major increases are a result of two new positions, increased public safety retirement contributions, and proposed onetime lump sum payments ranging from 0 to 3 percent.  Supplies and services – the total projected cost of supplies and services for FY 2016 is $11,225,500. This is a decrease of approximately $258,500. This line item continues to be higher than normal because of the planned replacement of water meters. This project is funded by voter authorized Water Infrastructure Financing Authority (WIFA) bonds.  Other costs – (e.g. special projects, debt service, and fees) amount to $6,465,500 for FY 2016. This is a decrease of approximately $777,000.  See the following “Expenditures by Category” chart for a graphical representation.  See the following “Percent of Citywide Expenditures by Fund” chart for a graphical representation. Contingency of $200,000 (+ $10 million unknown) for FY 2016 represents a decrease of $422,000 over FY 2015. Transfers out of $7,159,000 provide an offset for transfers in of the same amount. A “Transfer Matrix” showing the movement of resources between funds can be found at the end of the “Executive Summary” in this document. Bond principal payments of $2,304,500 are programmed to pay utility and general obligation bond principal. Depreciation of $2,425,000 is a non-cash expenditure which reduces fund balance, but does not reduce cash. Depreciation is recorded in the Water and Sewer Funds. City Hall Lobby 7 Uses of Funds Expenses $75,024,500 77% Contingency Transfers Out Depreciation $2,304,500 $2,425,000 3% 2% $7,159,000 $10,200,000 11% 7% Bond Principal Expenditures by Category $8,153,500 9% $3,072,000 3% $4,060,000 5% Personnel Services Supplies $16,729,000 20% Services $40,604,500 48% $10,200,000 12% Special Projects Capital Outlay Debt Service/Fees $2,405,500 3% Contingency 8 New Fire and Police Facilities 9 Executive Summary Primary General Fund Revenues: Below is a table showing the primary classifications of General Fund Revenues and a comparison of this year’s proposed budget to last year’s adopted budget. Below the table is a graph depicting what percentage of the revenue is accounted for in each of the classifications. On the following pages are explanations and graphs of the major General Fund revenues. City Sales Taxes Franchise Fees Primary Property Tax State Shared Revenues Bus. Lic./Bldg. Permits Charges for Services Fines & Forfeitures Transfers Miscellaneous Total General Fund Revenues FY 15-16 Budget $ 6,280,000 700,000 1,625,000 7,855,000 295,000 250,000 15,000 2,997,000 4,660,000 $24,677,000 10 FY 14-15 Budget $ 6,030,000 700,000 1,625,000 7,750,000 265,000 145,000 10,000 3,165,000 155,000 $ 19,845,000 Increase (Decrease) % Amount Change $ 250,000 4.15% 0 0.00% 0 0.00% 105,000 1.35% 30,000 11.32% 105,000 72.41% 5,000 50.00% (168,000) -5.31% 4,505,000 2906.45% $4,832,000 24.35% CITY SALES TAX City sales tax revenues account for about 25% of all General Fund Revenues. The City of El Mirage imposes a 3% tax on all retail sales. An additional 1% is imposed on transient lodging (bed tax). The Arizona Department of Revenue administers the collection of all sales taxes for the City. As City sales tax collections are received and accounted for by the Department of Revenue, they are forwarded to the City of El Mirage in increments. Reports generated by the Department of Revenue are separated into various industry classifications. These reports, as well as the total City sales tax collections for each month, are usually available to the City two to three months in arrears. City sales tax collections have been rebounding statewide, as well as in the City of El Mirage. This trend appears to be leveling out. For the upcoming budget year, the City is projecting to collect $6,280,000 in City sales tax. This amount is approximately 4% above the budgeted collections for the current budget year. The following chart depicts City sales tax collections for the last ten years, with the current year of 2015 being an estimate. The trend line, using regression analysis for the last ten years, suggests an upward trend with occasional spikes above the line. The Finance Department has utilized recent tax collection information and the state’s sales tax projections in forecasting City sales tax collections, and believes the figure of $6,280,000 to be justified due to market and business factors. Millions City Sales Tax Collections $7 $6 $5 $4 $5.63 $5.88 $5.36 $5.25 $6.05 $5.93 $4.92 $6.15 $5.46 $6.46 $6.28 $3 $2 $1 $0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 City Sales Tax Revenue estimates are forecasted using a weighted average percentage increase. The above graph shows a trend line in black. More weight was given the middle three fiscal years, taking into consideration such factors as inflation and current economic conditions. For the Fiscal Year ended June 30, 2015, the revenue figure is an estimate only. Final figures will not be available until August 2015. The adjusted percentage increase factor for Fiscal Year 2016 is 2.25%. Using this factor projected City sales tax collections for the Fiscal Year Ending June 30, 2016 is $6,280,000 (rounded). 11 2016 BUILDING PERMITS Construction is a cyclical business. The City has seen a small rebound in building permits in part due to a few commercial projects and the completion of a subdivision by Lennar Homes. Compared to past permit activity and other revenue sources, building permits are no longer considered a primary revenue source for the City. The following chart shows building permit fee collections for the last ten years. FRANCHISE FEES The City has agreements with various utilities that allow access to rights-of-way. In exchange for this access, the utilities pay franchise fees to the City. Each utility has a different agreement with the City. No increase has been budgeted for FY 2016 based on collections history since 2007. FINES AND FORFEITURES (COURT FINES) Court fines, as well as revenues from the Redflex program, make up the majority of the fines and forfeitures category. Both of these revenues are recorded in other funds for FY 2016. As a result, fines and forfeitures have been budgeted at $15,000 for FY 2016. 12 PRIMARY PROPERTY TAX A primary property tax of $1 million was approved in FY 2004. Like last year and the two year before, the City has decided not to increase the primary property tax. The entire amount of primary property tax revenue is dedicated to public safety functions. Continued growth of approximately $30,000 per year can be expected for the foreseeable future unless increased development resumes within City limits. The City budgets to collect $1,625,000 this year although the actual levy will be for $1,654,937. The difference between these two numbers is the City’s estimate of uncollected delinquent property taxes. If the City had decided to collect the maximum 2% per year levy permitted by law, that levy number would be $2,013,790 for FY 2016. STATE SHARED REVENUES Cities and towns in Arizona are fortunate to be involved in a fairly progressive state shared revenue program which distributes funds to Arizona municipalities from four state revenue sources. The General Fund accounts for three of the four state shared revenue sources. They include state shared sales tax, state shared income tax, and vehicle license taxes. The Arizona League of Cities and Towns publishes estimates each year for these revenue sources to be used in each city or town budget process. • • • State Sales Tax - The estimate for state shared sales tax is approximately 1.0% higher than the estimated amount from last year. This amount may be subject to revision later in the year. The Department of Revenue will send final estimates in late June. State Income Tax - The estimate for state income tax is 0.6% lower than last year’s estimate. This is the only one of the shared revenues which can be accurately forecasted since it is based on collections from two years ago. Vehicle License Tax (VLT) – Vehicle License Tax monies have shown signs of growth, and based on consensus estimates are projected to increase 9.1% from last year. 13 The following table shows the last ten years of collections, as well as the estimate for the 2015 fiscal year and the budget for the 2016 fiscal year. For the first time in three years one of the three state shared revenue sources is projected to decrease. Overall, the three state shared revenues are projected to increase $105,000 this year. The primary source of shared revenue comes from State Shared Income Tax. Should a special mid-decade census be conducted, it is anticipated that state shared revenues could be decreased between $100,000 and $400,000 from the current projections. GRANTS The City does not track grants through the General Fund. Grant activity and projections can be accessed in the special projects fund located near the end of the budget document. BUSINESS LICENSES A business license is required of any person, partnership, syndicate, firm, association, or corporation, before engaging in any of the businesses, callings, or professions, within the corporate limits of the city or who conducts a business outside the corporate limits of the city and who solicits, canvasses, advertises, or delivers products or performs services within the city limits for a fee. The City’s standard business license is $100. 14 CHARGES FOR SERVICES Charges for services account for 1% of General Fund Revenues. The $250,000 budget for FY 2016 represents a $105,000 increase from last year. TRANSFERS These are transfers between funds to account for a wide variety of internal activity. Transfers can be repetitive (year-after-year) or one-time. Repetitive transfers are made to comply with Council directives and contractual commitments or to fund administrative and operations services to name a few. One-time transfers are made for grant matches, to complete or subsidize capital projects, to close balances from one fund to another, or to eliminate projected negative fund balances. A matrix is provided below to identify transfers. Included in the matrix is an interfund loan section. The General Fund loaned money to the Water Fund at a rate of 4% interest (based on bond interest rates) to cover operating shortfalls in the fund until it is self-sufficient. The City previously implemented new rates designed to address these shortfall over the coming years. Transfer Gen. Fund Out Court Capital St. Water Sew er HURF Debt Servic TOTAL In Gen. Fund 327,500 CDBG Fund 430,000 183,000 100,000 $ 3,500 Sew er Fund 771,000 1,291,500 Sanitation 297,500 Photo 594,500 1,581,000 1,020,000 2,311,500 297,500 594,500 1,189,000 HURF 183,000 $ 2,997,000 1,593,500 3,500 810,000 Water Fund TOTAL 553,000 327,500 1,024,500 1,137,000 183,000 1,020,000 553,000 100,000 $ 7,159,000 $ 2,125,000 Loans: Gen. Fund 2,125,000 Includes Interest Payments from Water. Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* Customer Service Sew er Water Per Rate Model Engineering GF/Sew er/HURF Water 25% Each Fund Utility Administration GF/Sew er/HURF Water 25% Each Fund * Based on prior year's fund balance. General Fund Revenue net of bond proceeds should increase by $332,000 or 2% for the next fiscal year. Primary General Fund Expenditures: This year’s budget stresses “Emphasizing Leadership and Excellence in Public Service” while continuing the focus on working together to promote a more successful El Mirage, incremental growth and 15 development, creating stability, meeting expectations responsibly, and innovations and efficiency in service delivery. To create stability, this budget focuses on operations while minimizing increases to the budget. To this end, departments were tasked with being more efficient and effective with the budgets they have. The enhanced revenues have instead been directed to meeting delayed capital needs and to addressing operating costs resulting from enhancements to service delivery. The General Fund budget is used to pay for public safety, general services, community services, and development services among other functions. To perform these services, the General Fund relies heavily on personnel. Of the 172.4 non-elected positions budgeted this year, 123.2 are accounted for in the General Fund. As a result, 48% of the General Fund budget is established to pay for salaries and benefits (personnel services). General Fund Expenditures by Category $171,000 1% Personnel Services $200,000 1% $12,659,500 48% $8,358,000 32% Supplies Services Special Projects Capital Outlay $264,000 1% $1,161,000 4% $3,408,000 13% Debt Service/Fees Contingency Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service/Fees Contingency Total 2016 Budget $ $ 12,659,500 1,161,000 3,408,000 264,000 8,358,000 171,000 200,000 26,221,500 16 $ $ 2015 Budget $ Change % Change 12,513,500 1,146,500 3,130,000 333,500 301,500 $146,000 14,500 278,000 (69,500) 8,056,500 171,000 200,000 17,625,000 0 $8,596,500 1.2% 1.3% 8.9% -20.8% 2672.1% N/A 0.0% 48.8% • • Supplies/Services/Special Projects/Capital Outlay/Projects/Debt Service/Fees increased by $8,450,500 or 272% from last year’s budget of $4,911,500. Capital totaling $8,358,000 has been identified to pay for the following items: ACCOUNT DEPARTMENT DESCRIPTION 10-690-668 10-551-650 10-551-617 10-561-635 10-561-617 10-521-654 10-521-654 ENGINEERING POLICE POLICE FIRE FIRE PARKS PARKS 10-522-661 FACILITIES HVAC REPLACEMENT FACILITIES CARRYFORWARD HVAC REPLACEMENT 10-522-662 CITY HALL REPLACEMENT VEHICLES RADIO REPLACEMENT PORTABLE RADIOS HEART MONITOR PLAYGROUND IMPROVEMENTS SECURITY AT GATEWAY PARK $ 7,600,000 150,000 380,000 8,000 37,000 145,000 12,000 13,000 TOTAL • AMOUNT 13,000 $ 8,358,000 Council Contingency has been set at $200,000. Any use of Council Contingency requires Council notification. Because these funds are not assigned to a specific department, they are available for use to meet emergency needs or for unplanned opportunities such as grant matches or newly identified City needs. Conclusion and Acknowledgments: I am pleased to present the City Council with a balanced budget that focuses the City resources on achieving Council goals and objectives while maintaining and enhancing community services. This new budget year provides the City an opportunity to “Emphasize Leadership and Excellence in Public Service” while continuing the focus of working together to promote a more successful El Mirage, incremental growth and development, creating stability and meeting expectations responsibly, and innovations and efficiency in service delivery. I would like to thank Finance Director Robert Nilles, Assistant Finance Director Christy Eusebio, the Finance Department, Department Heads, and City Staff for their efforts, hard work, and countless hours spent preparing this balanced budget for the Council’s consideration. Respectfully submitted to the Mayor and Council of the City of El Mirage Dr. Spencer A. Isom City Manager 17 CITY OF EL MIRAGE, ARIZONA LIST OF ELECTED CITY OFFICIALS Mayor Lana Mook Mayor Lana Mook has called Arizona home for nearly 30 years. After retiring from approximately three decades in management, training and patient relations in the health care industry, Mook devoted much of her time to volunteering in El Mirage, pursuing her commitment to do everything she could to improve her community. With a number of other community volunteers, she co-founded the People of El Mirage (POEM), a civic-based community organization focused on helping those in need, as well as informing the public on local issues. Under her leadership, the organization promoted local support for Luke Air Force Base, raised funds for local Cub Scouts and participated in numerous food and clothing drives for the area’s residents in need. In addition, POEM members partnered with local public safety officials to increase safety and awareness in El Mirage neighborhoods. In 2010, Mook was elected Mayor of the City of El Mirage. She currently serves on the Executive Committee of the Arizona League of Cities and Towns, the Executive Committee of the Maricopa Association of Governments (MAG), the Executive Committee of the Western Maricopa Coalition (Westmarc), the Board of the Valley Metro/Regional Public Transportation Authority, and the Transportation Committee of the National League of Cities. Mayor Mook has provided many years of service to a number of organizations including the Phoenix Suns Charities, the Girl Scouts of America, the U.S. Forest Service (Smokey Bear and Woodsy Owl Fire Prevention Programs), and is a past Vice-President of the Greater Phoenix American Bowling Association. Accomplishments • • • • • • Played a significant role in improving the City’s image throughout the West Valley and the entire Phoenix Metropolitan area. This included developing a partnership with Luke Air Force Base and Supporting the F-35A mission. Successfully passed an $8 million bond measure to provide El Mirage residents with a community recreational facility with swimming pool and a new police facility. Appointed to the League of Arizona Cities and Towns’ Executive Committee consisting of 25 mayors and councilmembers from across the state. The League provides an important link among the 90 incorporated cities and towns in Arizona representing collective interests at the State Legislature and providing timely information on important municipal issues. Protected basic services such as public safety by successfully advocating for the rehire of four first responders for the Fire Department after they were laid off in 2010. In addition, she encouraged the police department to address speeding throughout the community with the assistance of RedFlex photo radar. Worked to develop El Mirage’s future economic base by approving projects to design quality transportation corridors throughout the City. Improved the appearance and quality of life of El Mirage through enhancements to Gentry Park and Grand Avenue 18 Vice Mayor Joe Ramirez Vice Mayor Joe Ramirez has been proud to call El Mirage home for more than 50 years. He graduated from Dysart High School and attended Glendale Community College before beginning work in the construction industry, which led him to a 30-year career that included owning his own construction firm. A straight-to-the-point individual, Vice Mayor Ramirez has always been a supporter of El Mirage and the West Valley. In addition to serving on the City Council, he volunteers his time on numerous civic projects and participates in local events including the Christmas Toy Drive, the Clean Our Community Program, and Habitat for Humanity. Ramirez invites residents to learn more about the issues in the community and join him in working toward a better El Mirage. Councilman Roy Delgado Councilman Roy Delgado has served on the El Mirage City Council for 11 years and was last elected in September 2012 to a four-year term. Delgado spent over 20 years in the U.S. Army and National Guard, as well as more than 30 years in management in the oil industry in California and Arizona. His current government service includes the Community Development Advisory Committee (CDAC), which oversees the flow of federal housing and infrastructure project funds received by Maricopa County and awarded on a competitive basis to local governments. The CDAC’s funding recommendations are vetted and ultimately approved by the County Board of Supervisors Delgado is also a board member of the Citizens Advisory Committee of the County Library District. He was appointed to the position by Former Supervisor Max Wilson and, along with other committee members, serves as a liaison between the district’s board of directors, the library administration, and the community. Councilman Delgado is equally proud of his community service activities. He retired in January 2014 after years of service as a teacher of hunter safety for the Arizona Game and Fish Department. He is currently a volunteer usher for Luke AFB’s Catholic community; and he helps raise funds, along with his wife Sue, for student scholarships on behalf of Dysart Unified School District and the West Valley Neighborhood Coalition. As a member of the Elks, the American Legion, and two military officers’ associations, Delgado maintains strong ties with the Valley’s military community. Councilman Bob Jones Councilman Robert (Bob) Jones has called Arizona home for over 50 years, and has been a proud El Mirage resident since 2002. Councilman Jones has a diverse business background which includes years of experience in retail management, sales and distribution, and customer service in both large corporate environments, and as a small business entrepreneur. Later in his career, he followed his heart and entered the world of education, spending years as an elementary school teacher until he retired in 2005. Since that time, Jones has focused his time and energy in the El Mirage community. 19 Councilman Jones acted as an advocate for children in El Mirage, working on the task force to add Riverview Elementary School as an El Mirage addition to the Dysart Unified School District. He acquired a charter and introduced a Cub Scout program to El Mirage, serving as a Cub Master. He has also served as a member of the Dysart Community Center’s Board of Directors. Jones is a member of the Cactus Park Homeowners’ Association, and has served as HOA President since 2010. As president, he collaborated with other HOA’s and El Mirage City leaders on community affairs. He was appointed to the El Mirage Planning and Zoning Committee in 2007 and again in 2012, and has served as a committee chairman. He left the P & Z Committee to complete a successful run for City Council in 2014. Bob has six children and nine grandchildren. He has been married to his wife, Cathy for over 15 years. He decided to run for El Mirage City Council to ensure that El Mirage continues to be an incredible place to live and work. Councilman Jack Palladino Born and raised in Chelsea, Massachusetts, Councilman Jack Palladino’s commitment to community began over 40 years ago with his service as a medic in the United States Army. After retiring from active duty, he married his sweetheart, Michele, and went to work for the U.S. Post Office as a letter carrier. Over the course of more than 30 years, Palladino’s hard work and perseverance were recognized and he was promoted to management in a U.S.P.S. Boston facility. During this time, he also volunteered as a Little League coach and served with the Knights of Columbus. Shortly after retiring in 2003, Palladino and his wife moved to Arizona where he currently works part time for the Pueblo El Mirage Post Office. The Palladinos have one son, a nine year-old grandson, and a two year-old granddaughter who also live in the West Valley. The couple has been married for 45 years. After attending numerous local City Council meetings and volunteering in the community, Palladino decided to run for El Mirage City Council and was overwhelmingly elected in 2010. Palladino believes that one person can make a difference! Councilman Lynn Selby Born and raised in Los Angeles, California, Councilman Lynn Selby has a business background spanning more than 30 years. He has managed cash flow and inventories, developed yearly budgets, and managed personnel. Selby and his wife, Danielle retired to El Mirage and began attending City Council meetings regularly and volunteering in the community. In attending the Council meetings, Selby became interested in the workings of the City and wanted to give something back to the community he loves and calls home. Selby was elected to the City Council in August 2010. He served in the U.S. Navy and now volunteers his time as an engineer every Sunday from September through May with the Maricopa Live Steamers Club, giving free rides to the public. Selby also helps the El Mirage Fire Department distribute and install free smoke detectors. He represents Operation Lifesaver throughout the State of Arizona, presenting railroad safety programs to government agencies and local organizations. The Selbys have been married for more than 52 years and have three daughters and four grandchildren. 20 Councilman David Shapera Councilman David M. Shapera, recently re-elected to a second four-year term to the El Mirage City Council, was also a past member and Chairman of the El Mirage Planning and Zoning Commission. He has over 39 years in elected and appointed positions in government. He and his wife, Linda have been married for 38 years and have four adult children and eight grandchildren. The Shaperas moved to El Mirage in 2002. Shapera is a retired police officer and worked for the Clark County Coroner Medical Examiner in Las Vegas, Nevada. He recently retired from the Dysart Unified School District. He continues to guest teach at El Mirage schools and is a member of the Thompson Ranch Elementary PTSA. Shapera has also been a proud member of the Elks Lodge for 35 years. As an advocate for the new police station and YMCA recreational facility, Councilman Shapera continues to ensure both buildings will be used to proudly serve the El Mirage community. He strongly supports public safety, and continues working to upgrade City infrastructure within the parameters of affordability. A vocal advocate for Luke Air Force Base, Shapera works with Luke’s leadership toward common goals. Supporting economic development in El Mirage is a priority. Shapera has worked to streamline and assist businesses to open in the City. His new program was adopted by the City Council, which calls for directional signs to help businesses thrive. Shapera is among council members who are strong advocates for the use of solar panels on City buildings, and he was at the forefront of bringing utility savings to City buildings. LIST OF APPOINTED CITY OFFICIALS City Manager – Dr. Spencer A. Isom City Attorney – Robert M. Hall City Magistrate – Monte Morgan Gateway Park Entry Plaza 21 22 Fire Services Revised 4/10/2014 Fire and Building Safety Fire City Attorney Information Technology Services Economic Development & Community Services Recreation/Senior Services Economic Development/ Planning and Zoning Engineering Services Public Works Operations Deputy City Manager Administrative & Operational Services City Clerk Presiding Judge Human Resources Finance Intergovernmental & Public Affairs, Event Planning & Grant Administration City Manager Boards and Commissions Code Compliance Police Services Police For the Fiscal Year ending June 30, Authorized Positions Filled Positions 2015 2016 Change 2015 GENERAL FUND 10 490 10 450 10 440 10 500 10 511 10 480 10 521 10 522 10 620 10 540 10 551 10 552 10 561 10 562 City Clerk Administration Legal Services Human Resources Financial Services Information Technology Parks Facilities Management Fleet Community Development Police Services Code Compliance Fire Fire, Bldg & Life Safety Total General Fund 1.6 1.6 0.0 1.6 6.0 6.0 0.0 6.0 1.0 1.0 0.0 0.0 3.0 3.0 0.0 3.0 4.5 4.5 0.0 4.5 4.0 4.0 0.0 3.0 4.8 4.8 0.0 3.6 3.0 3.0 0.0 3.0 1.0 1.0 0.0 1.0 4.0 4.0 0.0 4.0 57.2 57.2 0.0 54.2 3.0 4.0 1.0 2.0 26.0 26.0 0.0 25.0 3.0 3.0 0.0 3.0 122.1 123.2 1.1 113.9 Code Compliance 3% General Fund Positions By Department Fire 21% Police Services 47% Fire, Bldg & Life Safety 2% City Clerk 1% Administration 5% Community Development 3% Facilities Management 2% Fleet 1% Parks Information 4% Technology 3% Financial Services 4% 23 Legal Services 1% Human Resources 3% ENTERPRISE FUNDS 54 400 53 403 53 404 53 405 53 409 53 410 Wastewater Operations Water Operations Customer Service Meter Services Administration Engineering Total Enterprise Funds 8.0 8.0 0.0 7.0 10.7 10.7 0.0 8.0 4.5 5.4 0.9 3.5 0.0 0.0 0.0 0.0 2.0 2.0 0.0 2.0 4.0 4.0 0.0 3.0 29.2 30.1 0.9 23.5 Enterprise Fund Positions By Department Customer Service 18% Water Operations 36% Administration 7% Wastewater Operations 26% Engineering 13% 24 14 430 21 400 SPECIAL REVENUE FUNDS Court HURF 13.1 13.1 0.0 12.6 6.0 6.0 0.0 6.0 Total Special Revenue Funds 19.1 19.1 0.0 18.6 170.4 172.4 2.0 156.0 7.0 0.0 7.0 177.4 179.4 2.0 163.0 Total Non-Elected Positions 10 410 Elected Positions 7.0 Total Positions Citywide Positions By Fund Type Total Enterprise Funds 17% Total Special Revenue Funds 11% Elected Positions 4% Total General Fund 68% 25   2 3                                                        19 24      r  Riv e   ria                          70           aF   Ag u    DN 75 L  26 APZ 2  25 El Mirage Rd 12300W DN    27 Dysart Rd 13100W                            Olive Ave 9000N 30                APZ 1   34 35 36  80 LD N      L 80                  18                         LD N      Peoria Ave 10600N               23                         13                                                    22                       60                                                   Cactus Rd 12200N                                                                 14                                                                                              7               15          12                          Av e    er   v Ri   d                      ia  Gr an              Fr                                       Thunderbird Rd 13800N                                               11                                                LD N      10  65                    ua  Ag       6     1 60 Greenway Rd 15400N            75 LD N  31 LD N LD N  2 65 3 70 Northern Ave 8000N      1 26 6 Budget Fundamentals and Policies Why have we prepared a budget? The City must adopt a balanced expenditure limitation budget on an annual basis that is enforced under state law for the City as a whole. According to the Arizona Department of Revenue, individual departments and projects may exceed their budgets as long as total City expenditures do not exceed the adopted budget total. The budget is designed to allow as much flexibility as possible for departments to implement Council goals and objectives, while still imposing guidelines. To this end, the budget is itemized at the departmental level for operating expenditures and the project level for capital expenditures. The current budget provides expenditure allocations by Fund, Department, and Expenditure categories. For the operational budget, it is the expenditure categories that management will use to monitor a department’s fiscal responsibility and its success at planning out the year. These budget categories are made up of individual line items and budget requests were submitted and detailed by line item. For capital projects, the budget will be monitored on a project basis. The budget format includes staffing levels by department. This document is intended to provide insight into the operating policy of the City, as well as demonstrate the City’s commitment to fiscal responsibility and the needs of the citizens. Citizens and the general public may use the budget as a document that demonstrates the planned activities of the City for the next twelve months. The document will also give insight as to the policies and procedures that guide the economic growth of the City this fiscal year and into the future. The budget represents not only a detailed twelvemonth plan, but also a framework for the future. Budgeting is only part of the larger planning process on which the City of El Mirage has embarked. It is the strategic planning process that establishes where the Council would like the City to go and establishes what the overall City goals are. The budget provides funding for the activities that will allow the City to achieve these goals, and spells out the organizational and financial operations for each of the City’s departments. The budget will be used by departments and City management to tie together the services that are being provided with the overall goals of the City Council. It is through the budget that Council allocates resources to fund its priorities and against which the overall performance of the City will be measured. The budget may be used by the public, developers, bond rating agencies and other organizations to identify priorities, services, performance and undertakings planned for this and future fiscal years, as well as the underlying philosophies that guide them. It is the budget that connects long-term strategic planning with the services that the City provides on a daily basis. Financial Strategies: The major theme of the City’s budget and financial forecasts is “Emphasizing Leadership and Excellence in Public Service” while continuing to focus on working together to promote a more successful El Mirage, incremental growth and development, creating stability and meeting expectations responsibly, and innovations and efficiency in service delivery. The core value of ensuring long-term sustainability combined with adequate reserves to deal with shortterm revenue fluctuations is crucial to maintain the service levels our residents have come to expect. With 27 that in mind, the following policy guidelines are recommended to assist in assuring an adequate fund balance and sustainable operating expenditures exist: 1. A minimum of $6,000,000 in General Fund operating revenue will be placed in reserve as an economic stabilization fund in all operating funds. a. Reserve amounts are not programmed for expenditure and are only available for use within the confines of the City’s expenditure limits. All remaining estimated sources have been programmed for use. Contingencies have been recorded in various funds, which means that they have not been allocated for any specific activity. Although not allocated to a specific purpose, these funds are a critical component of the City’s five-year capital improvement plan. 2. Any excess of revenues over expenditures will be carried forward into future budgets to establish a beginning Fund Balance. As a non-recurring revenue source, beginning fund balances should only be used to fund capital or other one-time projects. 3. Develop the City in a manner that will attract residents and businesses by concentrating efforts and limited resources on those services that are most needed and desired by residents. Increases in population, tax base, commercial and retail activity, and the City’s economic development efforts must continue to provide additional revenue to offset the costs related to both continuing and expanding services. Annual Fall Festival City of El Mirage – Financial Budget Policies: Each year, the City Council re-affirms the financial policies (guidelines) that are utilized in the development of the budget. These policies are intended to ensure that the long-term desires of the Council will be met within the financial constraints of the City. These policies are the foundation of the budget process each year and can be found in Section 3 of the adopted financial policies. Purpose: Require the City to systematically plan, adopt, and manage annual operating budgets. Section 3.1: Introduction 3.1.1 The Council shall annually review, re-affirm, amend as necessary, and adopt budget policies (guidelines) as part of the process to develop, consider, and adopt tentative and final budgets. The budget policies will address revenues, expenditure controls, grants, transfers, reserves/contingencies, balances, and reporting. These policies are intended to ensure that the long-term desires of the Council will be met within the financial constraints of the City. Section 3.2: General 3.2.1 3.2.2 The Council shall use the budget process to weigh all competing requests for City resources within expected fiscal constraints. The Council shall discourage requests for new, ongoing activities outside the budget process. The City shall rely upon ongoing revenues to fund ongoing expenditures and avoid one-time sources of revenues to fund ongoing activities. 28 3.2.3 3.2.4 3.2.5 3.2.6 3.2.7 The Finance Director shall annually prepare 5-year revenue and expenditure forecasts to examine the City’s ability to absorb operating costs due to changes in the economy, service demands, service levels, and capital improvements. The Finance Director shall prepare, and the Council shall adopt, a department-level operating budget as presented in schedule E of state budget forms. The Council may compare service delivery alternatives to ensure that quality services are provided at the most competitive and economical cost. Finance shall direct departments to identify all activities that may be provided by another source and review options/alternatives to current service delivery. The City shall review service delivery alternatives continually. The City shall fund current year capital projects as follows: 1. Bonds 2. Grants 3. Funds accumulated (fund balances) prior to budgeting for capital expenditures. The City shall practice conservatism in budgeting for both revenues and expenditures to ensure the City can meet its ongoing obligations. The City shall not budget excess funds collected (fund balance) for ongoing expenditures. Section 3.3: Revenues 3.3.1 3.3.2 3.3.3 3.3.4 3.3.5 The City shall develop diversified and stable revenue sources to protect activities from short-term fluctuations in any single revenue source. The City shall not dedicate revenues for specific purposes unless required by law, Council Gateway Park Splash Pad Policy, or Generally Accepted Accounting Principles (GAAP). The Finance Director shall deposit all non-restricted revenues in the General Fund for appropriation through the budget process. The Council shall review user fees and charges annually to ensure recovery of all direct and indirect costs of service, unless full cost recovery would be excessively burdensome on citizens receiving service. The Council shall adjust rates for enterprise operations (water, sewer, and sanitation) based on ten-year fund plans. The Council shall annually set the primary property levy with adjustments limited to 102% of the prior fiscal year’s maximum allowable levy, plus new construction and reimbursement for the prior calendar year’s tort liability payments. 29 Section 3.4: Grants 3.4.1 3.4.2 The City may rely on grants to leverage City funds. The City shall avoid inconsistent and/or fluctuating grants to fund ongoing activities. In the event of reduced grant funding, the City may substitute City resources only after all other priorities and alternatives are considered. Whenever possible, the City shall consider grant funded projects which require City matching or operating funds as part of the budget process. Any grant funded expenditure should include a five-year analysis of the amount of City funds required to subsidize its operation. Section 3.5: Transfers and Interfund Loans 3.5.1 3.5.2 3.5.3 All requests for transfer require written justification explaining the rationale and fiscal impact. Any transfers between funds, projects, or contingencies require City Council approval. Transfers from department to department within a fund or from line item account to line item account within a department shall require City Manager approval. The Council must review and approve interfund loans. Section 3.6: Reserve/Council Contingency 3.6.1 3.6.2 3.6.3 3.6.4 Public Works Entry Monument Council Contingency Funds. The City may use contingency funds when additional funds are needed to offset unexpected expenditure increases or when unanticipated events threaten the public health or safety. The City Manager shall review and may approve use of contingency funds in accordance with the City’s procurement policy. Reserve Funds. The Council will not budget reserve funds. Reserve funds are “savings” intended to offset revenue shortfalls during a fiscal year. If there is a shortfall in revenue, the City shall use reserve funds in accordance with the City’s fund balance policy. The City may establish reserves for all operating funds. An operating fund is a fund that has salary expenses or collects user fees for services performed (excludes grant and capital funds). Debt Service Funds. The City may accumulate secondary property tax revenues in an amount equal to six months of debt service to ensure that the General Fund is not subsidizing debt service payments. The City shall not collect and reserve secondary property taxes in an amount exceeding twelve months of debt service unless the City intends to prepay general obligation bonds. Debt Service and Replacement Reserves. The City shall fund debt service and replacement reserves to meet required bond covenants including repair and replacement funds in the water and sewer funds. 30 Section 3.7: Budget Process 3.7.1 The City shall monitor and follow the budget process throughout the year. The Finance Director, in consultation with the City Manager, shall initiate the formal budget process by distributing to departments a budget packet that includes an outline of the budget schedule, year-to-date expenditures and revenues, and all applicable budget forms. 3.7.2 The City Manager and Finance Director shall schedule and host a budget introduction session with all department heads. 3.7.3 Departments shall prepare and submit their requests to the Finance Director. 3.7.4 The Finance Director shall prepare summary reports, along with detailed budget requests, and submit the reports and detail to the City Manager. 3.7.5 Department heads shall individually present capital and operating requests to the City Manager. 3.7.6 The City Manager shall review budget requests and provide further guidance to departments. 3.7.7 The City Manager and the Finance Director shall present the recommended draft budget to Council for review and discussion at a Council retreat. As required, department heads may be present and participate in the Council retreat. 3.7.8 After the Council retreat, the Finance Director shall revise the draft budget and prepare a recommended tentative budget. The City Manager and Finance Director shall present the recommended tentative budget for Council consideration and adoption at a regular Council meeting. Capital projects and acquisitions that have not been completed in the current fiscal year are added to the tentative budget as carry forward projects, and the beginning fund balance is adjusted accordingly. 3.7.9 After Council action, the Finance Director shall publish the tentative budget for two consecutive weeks in the local paper. 3.7.10 The Council shall schedule and host a public hearing on the budget, after which the Council shall consider and may adopt the final budget. The Finance Director shall ensure that budget adoption adheres to all statutory hearings, publications, and requirements. 3.7.11 The Council shall set the final property tax levy in accordance with state law. 3.7.12 After the Council adopts the tentative budget and sets the expenditure limitation, the City shall not expend more than the total appropriated for all funds. Fiesta Dancers 31 Section 3.8: Budget Basis 3.8.1 3.8.4 3.8.3 3.8.2 The City prepares budgets on a cash basis. This is different than the accounting process which utilizes a modified accrual basis. Independent auditors shall annually provide a reconciliation of actual expenditures compared to the adopted budget in accordance with state law. The City shall use the Annual Audited Financial Statements (Audit) to detail the final status of the City’s finances compared to budget on the basis of Generally Accepted Accounting Principles (GAAP). In most cases, this conforms to the way the City prepares its budget. Exceptions are as follows: 1. Compensated absences are accrued as earned by employees (GAAP) as opposed to being expended when paid (Budget). 2. Capital Outlay within the enterprise funds are recorded as assets on a GAAP basis and expended on a budget basis. Due to expenditure limitation statutes, the City must identify all possible expenditures and corresponding revenues within the budget. The Finance Director and department heads shall closely monitor expenditures to ensure that they are being spent for the purpose identified in the budget and that the corresponding revenue is adequate. The Finance Director shall establish and maintain a detailed accounting structure to record revenues and expenditures at the level of detail shown in the budget. Courthouse and Senior Center Section 3.9: Funds 3.9.1 3.9.2 State law only requires the existence of two funds - the General Fund and the Highway Users Revenue Fund (HURF). The City may create and maintain other funds by statute, agreement, ordinance, contract, or to provide balance sheet accounts for tracking purposes. To the extent feasible, the City may limit the number of funds to comply with GAAP. 32 FISCAL YEAR 2016 Budget Process Guidance: As the City begins this year’s budget process, a few modifications have been made to improve or simplify the process. • The legal level of budgeting is the fund, except for the General Fund which is at the department. The line item budgets are intended to be used by departments and management for cost control. o Baseline budgets have been established for supplies and services for each department (Onetime funding has been eliminated.). o Budget requests cannot exceed this amount. o If a department is requesting funds in excess of the baseline budget, the appropriate forms and justification must be provided. o Line item budgets need to be recorded in increments of $500. • Positions will be budgeted in the “home” department and charges to other funds/departments will be done through transfers and labor distributions. Police grant positions will be budgeted in the General Fund and a labor distribution will transfer expenses to the fund receiving the grant. This is similar to special events, court, and other City operations. • Carry forward capital items will be automatically brought forward by Finance unless Finance is directed otherwise. • New revenue o If new or changed fees and charges will impact revenues by more than $5,000 annually, the department is responsible for notifying Finance of the amount of the impact. The department is responsible for maintaining support documentation that demonstrates the amount of the proposed fee. o Larger revenue assumptions are shown in the table below. PROPERTY TAX AND TRANSFER GUIDANCE FOR FY 2016 FUND Debt Service General General General, Sewer, and HURF Water\Sewer\Sani. DESCRIPTION Increased by $70,000 to $2,030,000 Property Tax same levy as last year. Transfer to Debt Service of $100,000 Transfer 25% of Engineering and Utility Admin cost to Water Transfers per current rate study Summary The foundation for this year’s budget is substantially more stable in comparison to previous years. Revenues are projected to increase minimally, providing confidence that the City has turned the corner and will continue to strengthen its financial position. Voters authorized the debt necessary to ensure that essential infrastructure is in place. These actions have created stability in the City’s revenue structure. This budget will focus on “Emphasizing Leadership and Excellence in Public Service,” working together to promote a more successful El Mirage, incremental growth and development, creating stability, and meeting the expectations of both the Council and the public responsibly. 33 State and Federal Fiscal Influences Expenditure Limitations All cities and towns in Arizona are subject to some form of expenditure limitation. However, as of March 2015, 76 cities and towns have adopted alternative expenditure limitations or modified their expenditure limits in some way. Budget Forms The Auditor General’s office has posted budget forms to their website. It is not necessary to send in a copy of the budget to their office. State law requires the forms to be posted on a municipality’s website. State law requires additional information on employee compensation and benefits to be reported. In order to facilitate this, the Auditor General will provide a place to report this information on their budget schedules. Municipalities must prominently post on their websites both the adopted tentative budgets and the adopted final budgets for the last five years. These documents must be posted within seven business days of their final adoption. Social Security Rates Contributions to Social Security are divided into two segments - old age and survivor benefits, and Medicare. The current contribution rate for the first segment is 6.2 percent for employees and 6.2 percent for employers, on the first $117,000 of salary. The contribution rate for the second segment is 1.45 percent and there is no maximum salary threshold. These rates are current through calendar year 2015. Arizona State Retirement System (ASRS) Contribution Rate The state retirement system contribution rate for FY16 is a 50/50 split. Employees must contribute 11.48 percent for retirement and 0.12 percent for long-term disability, and employers contribute 11.48 percent and 0.12 percent respectively. Additionally, state law requires ASRS to administer an Alternate Contribution Rate (ACR) to ASRS participating employers that employ ASRS retirees who return to work. The law requires that an ACR be charged to and paid for by the employer, which applies to all ASRS retirees who return to work for an ASRS employer, regardless of early or normal retirement status and regardless of the number of hours worked in a pay period. For Fiscal Year 2015-16 beginning July 1, 2015, the ACR will be 9.57 percent. For more information, please refer to A.R.S. § 38-766.02. Public Safety Personnel Retirement System (PSPRS) Contribution Rate Changes were made to PSPRS rates in the 2011 session that increase contribution rates for employees. The rate schedule is 11.05 percent for FY 2016. For all subsequent fiscal years, the contribution rate will be 11.65 percent or a split of 1/3 for employees and 2/3 for employers, whichever is lower. The employee contribution rate, however, cannot be below 7.65 percent. If a retired PSPRS member returns to work in a PSPRS covered position, the employer is required to pay an alternate contribution rate (ACR). The ACR will be determined annually by the actuary and will cover the unfunded liability portion of the total contribution, except that the ACR will have an 8 percent minimum contribution. Municipal Water Charges A municipality may not seek recovery of water and wastewater charges from anyone other than an individual who has contracted for the service and resides or has resided at the service address when the residential property contains four or fewer units. A property owner, an immediate family member of the 34 person who does not reside at the property or any other entity, at its sole discretion, may contract for water and wastewater service with a municipality and shall provide payment for such services. New Posting Requirement A municipality that chooses to levy or assess any new or increased taxes or fees must provide written notice of the change at least 60 days before the date the proposed tax or fee is approved or disapproved on the municipality’s homepage of its website. This requirement does not apply to development impact fees. Property Tax Levy Report Cities and towns preparing to have a public hearing on a property tax levy must publish a report that includes estimates of both expenditures and revenues related to the levy. This report must be published in a newspaper, on the city or town’s website, and made available at libraries and administrative offices. The newspaper publication must also include a physical address for the library and the city or town website address. If a municipality’s rate is set to increase, the city or town must provide 60-days’ notice on its website. Truth in Taxation The law requires the county assessor, on or before February 10 of each year, to transmit to each city and town an estimate of the total net assessed valuation of the city or town, including new property added to the tax roll. On or before February 15 of the tax year, cities and towns must make the property values provided by the county assessor available for public inspection. If the proposed primary tax levy amount, excluding amounts attributable to new construction, is greater than the levy amount in the previous year, the city/town must go through the “truth in taxation” procedures. It is very important to note that it is the levy amount and not the rate that triggers the truth in taxation procedures. If the proposed levy requires “truth in taxation,” the city or town must publish a notice and press release concerning the increase and hold a public hearing. The following apply to these requirements: 1. The notice has to be published twice in a newspaper of general circulation in the city or town. The first publication shall be at least fourteen but not more than twenty days before the date of the hearing for the proposed levy. The second publication must be at least seven but not more than ten days before the hearing. The hearing must be held at least fourteen days before the adoption of the levy. The hearings for truth in taxation, the adoption of the levy and the adoption of the budget may be combined into one hearing. The truth in taxation hearing must be held before the adoption of the final proposed budget. 2. The notice has to be published in a location other than the classified or legal advertising section of the newspaper. 3. The notice must be at least one-fourth page in size and shall be surrounded by a solid black border at least one-eighth inch in width. 4. The headline of the notice must read “Truth in Taxation Hearing - Notification of Tax Increase” in at least eighteen point type and the text must be in substantially the same form as the statute. 5. The city or town is also required to issue a press release with the same information that is included in the required notice. If your city or town is subject to Truth in Taxation this year, you must adopt your tentative budget before the statutory deadline of July 15 in order to meet deadline requirements for the publication of Truth in Taxation notices. The law also provides that in lieu of publishing the notice, it may be mailed to all registered voters in the city or town at least ten but not more than twenty days before the hearing on the 35 proposed levy. It also requires that a roll call vote be taken on the matter of adoption of the primary property tax levy if an increase is proposed. Following the public hearing, the city or town must, within three days of the hearing, mail a copy of the truth in taxation notice, a statement of its publication or mailing and the result of the council’s vote to the property tax oversight commission. Property Tax Oversight Commission Arizona Department of Revenue 1600 West Monroe Phoenix, Arizona 85007 Attn: Office of Economic Research and Analysis Both the hearing and the notice can be combined with the regular budget notices. To reiterate, even if a city/town primary property tax rate remains the same but your levy increases by more than what is attributable to new construction, perhaps because of an increase in assessed valuation, that city or town must follow “truth in taxation” notification procedures. Informational Pamphlet Required for Bond Elections Current law requires that an informational pamphlet be issued in connection with bond elections. The pamphlet must provide examples of how the bond will impact the taxes for a $250,000 home, a $1 million commercial property and an agricultural property valued at $100,000. Additionally, the example value for commercial property is reduced to $1 million. 36 City of El Mirage, Arizona Fund Structure Fund Name Major Revenues Major Expenses General Fund Sales Tax, Franchise Fees, State Shared Revenues, Fund Transfers Police, Fire, Parks, Administration, Planning, Maintenance, Clerk Water Fund User Charges Bonds All Costs associated with providing water Sewer Fund User Charges Bonds All Costs associated with providing sewer Sanitation Fund User Charges Bonds All Costs associated with providing Sanitation Highway User Revenue Fund (HURF) State Shared Highway User Tax Revenues Street Improvements, Maintenance, Capital Additions Local Transportation Assistance Fund (LTAF) State Funding Has Been Eliminated Taxi Voucher Service and Street Construction Capital Projects - Streets Improvement Fund Bonds Construction and Acquisition of Streets Facilities, Infrastructure and Equipment Court Fund Fines Court Daily Operations Court Enhancement Fund Fines Court Enhancement Activities Photo Enforcement Fund Fines Direct Costs Related to Photo Radar Police Towing Fund Fines Costs related to tow activity ARS 28-3511 Community Development Block Grant Fund (CDBG) Grants To account for all CDBG Grant Activity Special Projects Fund Donations To Account for Donation and Grant Activity Debt Service Fund Property Taxes All Property Tax backed Debt Payments 37 Total Draft Budget $97.1M OPERATING $32.0M CAPITAL/PROJECTS $40.6M OTHER (TRANSFER/CONTINGENCY/RESERVE /DEPRECIATION/DEBT/INTEREST) $24.5M General Fund $17.5M General Fund $8.4M General Fund $2.0M Highway User Fund (HURF) $1.3M Highway User Fund (HURF) $0.9M Highway User Fund (HURF) $0.2M Water Fund $6.6M Water Fund $1.9M Water Fund $5.4M Sewer Fund $1.5M Sewer Fund $2.1M Sewer Fund $2.8M Sanitation Fund $1.1M Sanitation Fund $0.3M Local Transportation Assistance Fund (LTAF) $0.3M Photo Enforcement $1.2M Photo Enforcement $1.2M Special Projects $0.3M Special Projects $10.0M Court $0.7M Court Enhancement $1.4M Community Development Block Grant (CDBG) $0.6M Debt Service $2.2M Police Towing $0.1M Capital - Streets $26.7M Capital - Streets $.4M 38 Consolidated Summary Revenues (Sources) and Expenditures/Expenses (Uses) All Funds Sources/ Revenues Uses/ Expenditures /Expenses Difference General Fund Water Fund Sewer Fund Sanitation Fund Court Fund Court Enhancement Fund Court Photo Enforcement Fund Highway User Revenue Fund LTAF Fund 17,180,000 8,680,000 3,100,000 1,525,000 300,000 330,000 1,525,000 1,825,000 94,000 26,021,500 8,956,000 3,676,000 1,067,000 748,500 1,394,500 1,225,000 2,195,000 294,000 (8,841,500) (276,000) (576,000) 458,000 (448,500) (1,064,500) 300,000 (370,000) (200,000) Police Towing Fund CDBG Fund Debt Service Fund Capital -Streets Fund 70,000 580,000 2,030,000 10,553,000 180,000 580,000 1,216,500 27,132,000 (110,000) 0 813,500 (16,579,000) *Special Projects Fund 338,500 338,500 Total before Contingency, Transfers, Depreciation & Bonds 48,130,500 75,024,500 (26,894,000) *Contingency 10,000,000 10,200,000 (200,000) Total before Transfers, Depreciation & Bonds 58,130,500 85,224,500 (27,094,000) Transfers Bond Proceeds/Principal Depreciation 7,159,000 18,682,500 0 7,159,000 2,304,500 2,425,000 0 16,378,000 (2,425,000) Total Sources/Uses 83,972,000 97,113,000 (13,141,000) 0 Fund Balance Beginning 33,113,500 Fund Balance Ending 19,972,500 * $10 million of Sources moved from Special Projects Fund to Contingency for presentation purposes only. 39 Summary of Revenues, Expenditures, Expenses, and Changes in Fund Balances by Fund General Fund Water Fund Sewer Fund 2,713,500 3,271,000 146,000 8,605,000 295,000 7,855,000 0 250,000 15,000 160,000 0 8,495,000 180,000 5,000 0 3,100,000 1,525,000 Total Revenues 17,180,000 8,680,000 Personnel Services 12,659,500 Supplies 1,161,000 Services 3,408,000 Special Projects 264,000 Capital Outlay/Projects 8,358,000 Debt Service/Fees 171,000 Debt Service - Cost of Issuance Debt Service - Trust/Paying Agent Contingency 200,000 Total Expenditures/Expenses 26,221,500 Beginning Fund Balance 16,350,500 Sanitation Fund Court Fund Court Enhance Fund 121,000 Photo Enforcement Fund 1,064,500 1,189,000 Revenues Taxes Licenses and Permits Intergovernmental Grants Charges for Services Fines and Forfeitures Miscellaneous 0 200,000 100,000 330,000 0 1,525,000 0 3,100,000 1,525,000 300,000 330,000 1,525,000 1,683,500 823,500 1,523,500 2,543,000 1,878,500 504,000 564,500 386,500 495,000 6,000 2,140,000 84,000 30,000 59,500 977,500 0 0 0 671,000 7,000 70,500 0 0 0 135,500 0 12,000 1,247,000 0 0 253,000 0 972,000 0 0 0 0 0 0 0 0 0 8,956,000 3,676,000 1,067,000 748,500 1,394,500 1,225,000 458,000 (448,500) (1,064,500) Expenditures/Expenses Revenues over (under) Expenditures/Expenses Before Transfers/Depreciation & Bonds (9,041,500) (276,000) (576,000) Bond Proceeds Transfers In Transfers (Out) Depreciation Bond Principal 4,500,000 2,997,000 (1,593,500) 0 0 2,009,000 1,137,000 (2,311,500) (1,500,000) (1,119,000) 494,000 1,020,000 (1,581,000) (925,000) (180,500) 0 0 (297,500) 0 0 0 327,500 0 0 0 0 0 0 0 0 (1,189,000) 0 5,903,500 (1,784,500) (1,172,500) (297,500) 327,500 0 (1,189,000) (3,138,000) (2,060,500) (1,748,500) 160,500 (121,000) 1,522,500 306,500 Total Transfers In (Out)/ Depreciation & Bonds Net Change in Fund Balance Ending Fund Balance 13,212,500 653,000 40 0 (1,064,500) 0 300,000 (889,000) 300,000 d Highway User Revenue Fund 0 Police Towing Fund LTAF Fund 200,000 Debt Service Fund CDBG Fund 110,000 3,500 1,825,000 Capital Streets Fund 514,500 Capital Park Imprv Fund 7,430,000 0 DIF Muni Fac Fund Special Projects Fund 0 Total 0 33,113,500 10,338,500 12,460,000 295,000 7,855,000 21,471,500 13,464,000 2,320,000 265,000 2,030,000 580,000 10,553,000 94,000 70,000 0 1,825,000 94,000 70,000 580,000 2,030,000 10,553,000 0 0 10,338,500 58,130,500 435,500 169,500 660,000 0 930,000 0 0 263,000 31,000 0 0 0 39,000 141,000 0 0 0 0 0 0 0 0 580,000 0 0 0 0 0 0 1,216,500 0 0 0 0 26,702,000 430,000 0 0 0 0 0 0 0 0 0 0 0 0 257,500 61,000 4,000 0 16,000 0 0 0 0 0 0 0 0 0 10,000,000 16,729,000 3,072,000 8,153,500 4,060,000 40,604,500 2,405,500 0 0 10,200,000 2,195,000 294,000 180,000 580,000 1,216,500 27,132,000 0 0 10,338,500 85,224,500 (200,000) (110,000) 0 813,500 (16,579,000) 0 0 0 (27,094,000) (370,000) 0 553,000 (183,000) 0 0 0 0 0 0 0 0 0 0 0 (3,500) 0 0 100,000 0 0 (1,005,000) 11,679,500 1,024,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18,682,500 7,159,000 (7,159,000) (2,425,000) (2,304,500) 370,000 0 0 (3,500) (905,000) 12,704,000 0 0 0 13,953,000 (3,500) (91,500) (3,875,000) 0 0 0 (13,141,000) 423,000 3,555,000 0 0 0 19,972,500 0 0 (200,000) 0 (110,000) 0 0 41 THIS PAGE INTENTIONALLY LEFT BLANK 42 GENERAL FUND Council Adopted Final Budget 43 THIS PAGE INTENTIONALLY LEFT BLANK 44 Capital Items: NEW PROJECTS ENGINEERING CITY HALL $7,600,000 POLICE REPLACEMENT VEHICLES $150,000 POLICE RADIO REPLACEMENT $380,000 FIRE PORTABLE RADIOS FIRE HEART MONITOR PARKS PLAYGROUND IMPROVEMENTS $8,000 $37,000 $145,000 CARRYFORWARD PROJECTS FACILITIES HVAC REPLACEMENT $13,000 Personnel: For the Fiscal Year ending June 30, Authorized Positions 2015 2016 GENERAL FUND City Clerk Administration Legal Services Human Resources Financial Services Information Technology Parks Facilities Management Fleet Community Development Police Services Code Compliance Fire Fire & Building Safety Total Non-Elected Positions Mayor & Council Total General Fund Positions 45 Change Filled Positions 2015 1.6 1.6 0.0 1.6 6.0 6.0 0.0 6.0 1.0 1.0 0.0 0.0 3.0 3.0 0.0 3.0 4.5 4.5 0.0 4.5 4.0 4.0 0.0 3.0 4.8 4.8 0.0 3.6 3.0 3.0 0.0 3.0 1.0 1.0 0.0 1.0 4.0 40 0.0 4.0 57.2 57.2 0.0 54.2 3.0 4.0 1.0 2.0 26.0 26.0 0.0 25.0 3.0 3.0 0.0 3.0 122.1 123.2 1.1 113.9 7.0 7.0 0.0 7.0 129.1 130.2 1.1 120.9 Percent of Citywide Expenditure Budget (Excludes Contingency) General Fund 35% Total Fund Budget General Fund $27,815,000 $24,580,492 30,000,000 25,000,000 20,000,000 $18,327,000 $17,663,000 $16,480,500 15,000,000 10,000,000 5,000,000 0 2012 2013 2014 2015 Final FY 2016 Budgeted Expenditures General Fund 1% 0% 1% 1% Personnel Services 32% Supplies 48% Services Special Projects Capital Outlay/Projects 1% Debt Service/Fees 13% Contingency 4% 46 47 Transfer & Contingency Fire & Building Safety Fire Code Compliance Police Community Development 1% 1% 2% 1% 2% Facilities Management Fleet Management 3% Parks 1% 3% Information Technology Recreation 2% 1% Financial Services Human Resources 4% Legal Services 1% Safety & Loss Control 4% 1% City Clerk 5% Administration 1% Mayor and Council 0% 10% 12% 15% 20% 25% Department Budget as a Percent of Total General Fund Budget 27% 30% 34% 35% 40% General Fund Summary Summary of Revenues and Expenditures by Department Revenues Actual For the Fiscal Year ending June 30, 2012 2013 2014 7,996,943 8,543,656 8,814,112 193,211 369,466 333,821 6,357,857 7,017,270 7,482,917 176,970 221,150 291,172 30,198 22,186 18,340 270,927 236,251 230,632 Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous FY 2016 Final 8,605,000 295,000 7,855,000 250,000 15,000 160,000 July - Dec 2015 3,846,132 190,646 3,589,718 219,725 9,164 98,294 General Fund Revenues before Transfers 17,180,000 15,026,106 16,409,979 17,170,994 7,953,679 Bond Proceeds Transfers In 4,500,000 2,997,000 0 2,162,308 0 2,275,000 0 2,776,911 0 1,989,998 Total General Fund Revenues 24,677,000 17,188,414 18,684,979 19,947,905 9,943,677 Mayor and Council City Clerk Safety & Loss Control Administration Legal Services Human Resources Financial Services Information Technology Recreation Parks Facilities Management Fleet Management Community Development Planning & Zoning Police Code Compliance Fire Fire & Building Safety Contingency 249,500 195,500 304,000 1,083,000 1,109,000 397,500 643,500 733,500 150,500 737,500 671,000 172,500 513,000 0 7,434,500 320,500 3,248,500 287,000 7,971,000 170,148 168,806 189,249 726,815 591,068 212,184 484,135 606,143 104,008 847,874 467,467 152,007 224,052 106,958 5,845,426 228,778 2,645,882 236,320 30,897 168,003 115,380 189,567 841,265 639,169 250,923 518,736 726,440 48,351 460,868 651,856 155,924 260,311 120,108 6,324,692 237,070 2,805,867 248,323 33,900 180,036 142,667 235,294 801,707 490,892 321,418 531,638 671,949 34,774 577,724 671,176 155,242 371,411 0 6,437,151 197,025 2,906,075 260,621 1,084 112,782 93,365 135,618 358,192 186,283 166,258 273,787 267,131 45,223 214,148 301,592 74,073 214,563 283 3,192,361 79,036 1,319,240 128,830 5,254 General Fund Expenditures before Transfers 26,221,500 14,038,217 14,796,753 14,987,884 7,168,019 Transfers Out 1,593,500 607,697 810,850 7,592,000 350,994 Total General Fund Expenditures 27,815,000 14,645,914 15,607,603 22,579,884 7,519,013 Net Revenue over Expenditures (3,138,000) 2,542,500 3,077,376 (2,631,979) 2,424,664 Expenditures 48 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 7,575,000 7,925,500 7,900,000 8,355,000 165,000 150,000 265,000 265,000 6,329,000 7,050,000 7,370,000 7,750,000 99,000 130,000 130,000 145,000 30,000 30,000 20,000 10,000 229,000 140,000 145,000 155,000 FY 2016 Requested Final 8,605,000 8,605,000 295,000 295,000 7,800,000 7,855,000 250,000 250,000 15,000 15,000 160,000 160,000 Change FY 2015 to FY2016 Dollar Percent 250,000 3% 30,000 11% 105,000 1% 105,000 72% 5,000 50% 5,000 3% 14,427,000 15,425,500 15,830,000 16,680,000 17,125,000 17,180,000 500,000 3% 0 2,121,000 0 2,275,000 0 2,715,000 0 3,165,000 4,500,000 2,997,000 4,500,000 2,997,000 4,500,000 (168,000) 0 -5% 16,548,000 17,700,500 18,545,000 19,845,000 24,622,000 24,677,000 4,832,000 24% 191,500 179,000 255,000 1,269,000 694,000 252,500 529,000 756,000 234,500 947,000 496,500 155,500 438,000 138,000 5,855,000 267,500 2,815,000 245,000 154,803 189,500 193,000 255,000 1,181,300 795,000 268,000 553,500 827,500 154,500 524,501 672,999 158,000 451,000 138,500 6,340,000 274,500 2,920,500 253,000 701,850 234,000 150,499 255,000 931,000 815,998 383,499 555,501 687,500 227,500 704,499 676,499 163,998 668,499 0 6,719,500 271,501 3,174,999 267,000 133,000 244,500 212,500 290,000 931,000 817,000 388,500 616,500 743,000 227,500 662,000 690,500 172,500 508,500 0 6,983,000 271,500 3,367,500 299,000 200,000 246,500 191,500 304,000 1,057,000 1,252,000 394,500 637,000 738,000 226,500 721,000 707,000 168,500 518,500 0 7,469,000 311,500 3,257,500 301,500 7,866,000 249,500 195,500 304,000 1,083,000 1,109,000 397,500 643,500 733,500 150,500 737,500 671,000 172,500 513,000 0 7,434,500 320,500 3,248,500 287,000 7,971,000 5,000 (17,000) 14,000 152,000 292,000 9,000 27,000 (9,500) (77,000) 75,500 (19,500) 0 4,500 0 451,500 49,000 (119,000) (12,000) 7,771,000 15,872,803 16,852,150 17,019,992 17,625,000 26,367,500 26,221,500 8,596,500 49% 607,697 810,850 7,560,500 702,000 1,676,000 1,593,500 891,500 127% 16,480,500 17,663,000 24,580,492 18,327,000 28,043,500 27,815,000 9,488,000 52% 67,500 37,500 (6,035,492) 1,518,000 (3,421,500) (3,138,000) (4,656,000) 49 2% -8% 5% 16% 36% 2% 4% -1% -34% 11% -3% 0% 1% 0% 6% 18% -4% -4% 3886% -307% General Fund Revenues SUMMARY Category 310 320 330 340 345 350 360 380 380 970 Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous Lease/Bond Proceeds Transfers In FY 2016 Final 8,605,000 295,000 7,855,000 250,000 15,000 160,000 4,500,000 2,997,000 TOTAL 24,677,000 Category Description 50 Actual For the Fiscal Year ending June 30, 2012 2013 2014 7,996,943 8,543,656 8,814,112 193,211 369,466 333,821 6,357,857 7,017,270 7,482,917 176,970 221,150 291,172 30,198 22,186 18,340 270,927 236,251 230,632 0 0 0 2,162,308 2,275,000 2,776,911 17,188,414 18,684,979 19,947,905 July - Dec 2015 3,846,132 190,646 3,589,718 219,725 9,164 98,294 0 1,989,998 9,943,677 Budget For the Fiscal Year ending June 30, 2012 2013 2014 7,575,000 7,925,500 7,900,000 165,000 150,000 265,000 6,329,000 7,050,000 7,370,000 99,000 130,000 130,000 30,000 30,000 20,000 229,000 140,000 145,000 0 0 0 2,121,000 2,275,000 2,715,000 16,548,000 17,700,500 18,545,000 2015 8,355,000 265,000 7,750,000 145,000 10,000 155,000 0 3,165,000 FY 2016 Requested Final 8,605,000 8,605,000 295,000 295,000 7,800,000 7,855,000 250,000 250,000 15,000 15,000 160,000 160,000 4,500,000 4,500,000 2,997,000 2,997,000 19,845,000 24,622,000 24,677,000 51 Change FY 2015 to FY2016 Dollar Percent 250,000 3% 30,000 11% 105,000 1% 105,000 0 5,000 50% 5,000 0 4,500,000 0 (168,000) -5% 4,832,000 24% 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 310 310 310 310 320 320 320 330 330 330 330 340 340 340 340 340 340 340 345 345 345 345 345 345 350 350 350 350 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 380 380 100 150 180 200 100 140 150 100 150 200 250 100 200 225 350 400 600 610 620 630 640 650 660 670 150 210 625 700 150 200 301 349 351 550 559 561 563 573 600 630 725 750 755 843 940 993 501 970 CITY SALES TAX TPT ASSESSMENTS PRIMARY PROPERTY TAX FRANCHISE FEES BUSINESS LICENSE FEES FIRE PREVENTION FEES BUILDING PERMIT FEES STATE SALES TAX STATE INCOME TAX VEHICLE LICENSE TAX GRANT REVENUE PLANNING AND ZONING FEES ENGINEERING & INSPECTION FEES PLAN CHECK FEES RENT/UTILITIES-LIBRARY FACILITY RENTALS RURAL METRO TRANSPORTS CPR CLASS FEE RECREATION CLASSES SPORT PROGRAMS ATHLETIC FIELD RENTALS RAMADA RENTALS COMMUNITY CENTER RENTALS SPECIAL EVENTS PUBLIC DEFENDER FEES FARE DISTRIBUTION JAIL INCARCERATION FEES MISCELLANEOUS FEES LGIP INTEREST-GEN FUND LAND RENTALS/LEASES SENIOR CONGREGATE MEALS LIEN RELEASE PAYMENTS DONATIONS/CONTRIBUTIONS REIMBURSEMENTS FIRE INSURANCE PREMIUM TAX POLICE DEPT REPORTS IMPOUND REVENUE (28-3511) AUCTION PROCEEDS COPY CHARGES DISPLAY SUSPICIOUS PLATES HURF/EL MIRAGE POLICE UNCLASSIFIED REVENUES RECOVERY FROM PRIOR YEAR DIVIDEND REVENUE CASH OVER/SHORT VENDING MACHINE REVENUE BOND PROCEEDS TRANSFER IN FY 2016 Final 6,250,000 30,000 1,625,000 700,000 95,000 0 200,000 2,830,000 3,825,000 1,200,000 0 40,000 60,000 55,000 5,000 0 40,000 0 0 5,000 10,000 5,000 0 30,000 0 0 15,000 0 20,000 65,000 5,000 0 0 20,000 25,000 5,000 0 5,000 0 5,000 0 5,000 5,000 0 0 0 4,500,000 2,997,000 TOTALS 24,677,000 52 Actual For the Fiscal Year ending June 30, 2012 2013 2014 5,462,856 6,053,980 6,463,816 71,589 2,012 16,332 1,794,939 1,800,323 1,645,748 667,559 687,341 688,216 94,121 94,849 100,085 4,660 7,681 4,165 94,430 266,936 229,571 2,484,627 2,602,643 2,767,698 2,683,690 3,247,995 3,544,179 1,020,505 1,063,821 1,135,235 169,035 102,811 35,805 5,500 5,500 43,144 67,532 64,813 22,594 23,034 61,545 60,078 8,000 8,000 11,000 2,281 1,280 2,060 26,568 16,014 90,443 900 240 150 1,870 1,976 3,285 10,338 5,757 2,835 1,065 17,527 13,401 2,710 2,615 3,125 2,400 1,158 3,199 24,772 33,405 35,258 300 0 175 0 2,937 8,949 29,898 19,174 9,206 0 75 10 20,434 26,778 25,042 34,952 49,029 61,854 10,282 8,077 6,968 6,416 2,893 925 0 1,500 0 19,343 67,795 45,515 26,154 24,301 25,171 5,246 5,283 4,890 51,750 0 0 0 4,810 5,413 157 112 10 8,596 8,692 11,698 197 52 61 9,894 13,437 17,113 62,677 22,603 25,138 13,807 0 0 (50) 3 3 1,072 380 329 0 0 0 2,162,308 2,275,000 2,776,911 17,188,414 18,683,153 19,946,803 July - Dec 2015 2,819,957 200 795,899 230,076 38,682 2,825 149,139 1,133,565 1,924,612 531,541 0 13,840 74,358 49,400 5,500 1,688 34,336 60 292 250 415 1,540 935 35,584 342 0 8,822 0 11,253 55,487 2,993 0 100 4,945 14,456 1,849 0 0 48 3,054 108 4,001 0 0 0 0 0 1,989,998 9,942,150 Budget For the Fiscal Year ending June 30, 2012 2013 2014 5,150,000 5,450,000 5,550,000 30,000 30,000 30,000 1,770,000 1,755,500 1,625,000 625,000 690,000 695,000 115,000 100,000 95,000 0 0 0 50,000 50,000 170,000 2,405,000 2,650,000 2,740,000 2,683,000 3,250,000 3,545,000 1,072,000 1,050,000 1,050,000 169,000 100,000 35,000 5,000 0 0 20,000 20,000 35,000 15,000 20,000 25,000 8,000 10,000 10,000 0 0 0 35,000 40,000 25,000 0 0 0 2,000 0 0 5,000 10,000 10,000 2,000 0 0 5,000 10,000 5,000 2,000 0 0 0 20,000 20,000 0 0 0 0 0 0 30,000 30,000 20,000 0 0 0 15,000 20,000 20,000 35,000 40,000 60,000 12,000 10,000 10,000 0 0 0 0 0 0 5,000 10,000 10,000 40,000 30,000 25,000 5,000 0 5,000 65,000 0 0 15,000 10,000 5,000 0 0 0 10,000 0 5,000 0 0 0 25,000 10,000 5,000 0 0 0 0 10,000 0 0 0 0 2,000 0 0 0 0 0 2,121,000 2,275,000 2,715,000 16,548,000 17,700,500 18,545,000 2015 6,000,000 30,000 1,625,000 700,000 95,000 0 170,000 2,800,000 3,850,000 1,100,000 0 35,000 20,000 25,000 5,000 0 15,000 0 0 5,000 10,000 5,000 0 25,000 0 0 10,000 0 20,000 60,000 5,000 0 0 20,000 25,000 5,000 0 5,000 0 5,000 0 5,000 5,000 0 0 0 0 3,165,000 FY 2016 Requested Final 6,250,000 6,250,000 30,000 30,000 1,625,000 1,625,000 700,000 700,000 95,000 95,000 0 0 200,000 200,000 2,850,000 2,830,000 3,850,000 3,825,000 1,100,000 1,200,000 0 0 40,000 40,000 60,000 60,000 55,000 55,000 5,000 5,000 0 0 40,000 40,000 0 0 0 0 5,000 5,000 10,000 10,000 5,000 5,000 0 0 30,000 30,000 0 0 0 0 15,000 15,000 0 0 20,000 20,000 65,000 65,000 5,000 5,000 0 0 0 0 20,000 20,000 25,000 25,000 5,000 5,000 0 0 5,000 5,000 0 0 5,000 5,000 0 0 5,000 5,000 5,000 5,000 0 0 0 0 0 0 4,500,000 4,500,000 2,997,000 2,997,000 19,845,000 24,622,000 24,677,000 53 Change FY 2015 to FY2016 Dollar Percent 250,000 4% 0 0% 0 0% 0 0% 0 0% 0 0% 30,000 18% 30,000 1% (25,000) -1% 100,000 9% 0 0% 5,000 14% 40,000 200% 30,000 120% 0 0% 0 0% 25,000 167% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 5,000 20% 0 0% 0 0% 5,000 50% 0 0% 0 0% 5,000 8% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 4,500,000 4500000% (168,000) -5% 4,832,000 24% THIS PAGE INTENTIONALLY LEFT BLANK 54 MAYOR & COUNCIL Council Adopted 55 Final Budget MAYOR & COUNCIL Net Change from Previous Budget: 5,000 2% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 7 7 7 7 7 7 7 7 56 FY2016 7 Percent of General Fund Mayor & Council 1% Total Department Budget Mayor & Council 250,000 $234,000 $244,500 $249,500 2014 2015 Final $189,500 $191,500 200,000 150,000 100,000 50,000 0 2012 2013 FY 2016 Budgeted Expenses Mayor & Council 4% 29% Personnel Services Supplies Services 66% 1% 57 Special Projects Fund Name: General Fund Fund Number : 10 Department Name: Mayor and Council Department Number: 410 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 165,000 3,500 72,500 8,500 0 0 0 TOTAL 249,500 DETAIL Acct 110 120 130 131 140 141 142 230 237 249 350 351 360 361 370 371 381 410 Acct Description SALARIES AND WAGES HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT DUES-MEMBERSHIPS-FEES SUBSCRIPTIONS CELL PHONE/PAGER EXPENSE SPECIAL EVENTS TOTALS FY 2016 Final 113,000 35,000 7,000 2,000 1,000 2,000 5,000 1,500 1,000 1,000 15,000 5,000 1,500 1,500 45,000 0 4,500 8,500 249,500 58 Actual For the Fiscal Year ending June 30, 2012 2013 2014 155,318 149,781 149,901 888 667 1,983 13,433 17,555 27,718 509 0 434 0 0 0 0 0 0 0 0 0 170,148 180,036 112,782 Actual For the Fiscal Year ending June 30, 2012 2013 2014 112,511 112,080 112,080 32,762 27,624 27,859 6,346 6,582 6,572 1,484 1,539 1,537 511 246 405 1,704 1,698 1,448 0 12 0 480 637 323 0 0 0 408 30 1,660 3,861 7,463 1,721 4,190 4,961 1,950 943 272 914 0 853 569 684 402 20,683 19 0 0 3,736 3,604 1,881 509 0 434 July - Dec 2015 53,993 17,488 3,148 736 89 79 0 413 97 0 4,763 120 0 0 28,878 0 2,736 242 170,148 168,003 July - Dec 2015 75,533 510 36,497 242 0 0 0 168,003 180,036 112,782 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 162,000 160,000 160,000 160,000 2,500 2,500 2,500 2,500 22,000 22,000 66,500 77,000 5,000 5,000 5,000 5,000 0 0 0 0 0 0 0 0 0 0 0 0 191,500 189,500 234,000 244,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 112,500 112,080 112,080 113,000 39,000 32,954 33,226 30,000 7,000 6,949 6,949 7,000 2,000 1,625 1,625 2,000 500 267 287 1,000 1,000 784 1,809 2,000 0 5,341 4,024 5,000 1,500 1,500 1,500 1,500 0 0 0 0 1,000 1,000 1,000 1,000 10,000 10,000 24,500 19,500 5,000 5,000 5,000 5,000 1,500 1,500 500 1,500 0 0 1,000 1,500 1,000 1,000 31,000 45,000 0 0 0 0 4,500 4,500 4,500 4,500 5,000 5,000 5,000 5,000 191,500 189,500 234,000 244,500 FY 2016 Requested Final 162,000 165,000 3,500 3,500 72,500 72,500 8,500 8,500 0 0 0 0 0 0 246,500 249,500 FY 2016 Requested Final 112,080 113,000 34,974 35,000 6,949 7,000 1,625 2,000 318 1,000 1,809 2,000 4,244 5,000 1,500 1,500 1,000 1,000 1,000 1,000 15,000 15,000 5,000 5,000 1,500 1,500 1,500 1,500 45,000 45,000 0 0 4,500 4,500 8,500 8,500 246,500 59 249,500 Change FY 2015 to FY2016 Dollar Percent 5,000 3% 1,000 40% (4,500) -6% 3,500 70% 0 0% 0 0% 0 0% 5,000 2% Change FY 2015 to FY2016 Dollar Percent 0 0% 5,000 17% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 1,000 1000% 0 0% (4,500) -23% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 3,500 70% 5,000 2% THIS PAGE INTENTIONALLY LEFT BLANK 60 CITY CLERK Council Adopted 61 Final Budget CITY CLERK Net Change from Previous Budget: (17,000) -8% Significant Changes: • Election budget was reduced $25,000 this year. The City of El Mirage holds elections every other year. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 1 1 1.3 1.6 1 1.3 1.3 1.6 62 FY2016 1.6 Percent of General Fund City Clerk 1% Total Department Budget City Clerk 250,000 200,000 $179,000 $212,500 $193,000 $195,500 $150,499 150,000 100,000 50,000 0 2012 2013 2014 2015 Final FY 2016 Budgeted Expenses City Clerk 10% 10% 2% Personnel Services Supplies Services Special Projects 78% 63 Fund Name: General Fund Fund Number : 10 Department Name: City Clerk Department Number: 490 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 153,000 2,500 20,000 20,000 0 0 0 TOTAL 195,500 DETAIL Acct 110 120 130 131 132 140 141 142 230 232 249 313 329 343 350 351 360 361 362 370 381 431 Acct Description SALARIES AND WAGES HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES OPERATING MATERIAL & SUPPLIES CONTRACTED SERVICES RECORDING FEES STORAGE FACILITY RENTAL TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE ELECTION TOTALS FY 2016 Final 120,000 6,000 8,000 2,000 14,000 1,000 1,000 1,000 1,500 500 500 2,000 0 2,000 500 2,000 1,500 10,000 1,000 1,000 0 20,000 195,500 64 Actual For the Fiscal Year ending June 30, 2012 2013 2014 116,575 89,575 129,475 262 2,014 390 18,859 6,776 10,776 33,110 17,015 2,026 0 0 0 0 0 0 0 0 0 168,806 142,667 93,365 Actual For the Fiscal Year ending June 30, 2012 2013 2014 97,948 75,153 103,717 141 687 5,634 6,085 4,668 6,433 1,423 1,092 1,505 10,549 7,343 11,400 176 169 373 253 455 413 0 8 0 245 1,743 122 0 263 234 17 8 34 0 1,573 500 0 0 0 1,247 737 1,421 0 0 0 0 0 130 0 318 0 16,908 3,565 8,368 27 29 142 340 175 215 337 372 0 33,110 17,015 2,026 July - Dec 2015 54,928 2,965 3,408 797 6,078 90 0 0 687 0 192 0 0 684 0 0 0 1,962 5,749 0 0 15,825 168,806 115,380 July - Dec 2015 68,266 879 8,395 15,825 0 0 0 115,373 142,667 93,365 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 117,000 130,000 128,999 145,000 3,500 3,500 2,500 2,500 15,500 16,500 19,000 20,000 43,000 43,000 0 45,000 0 0 0 0 0 0 0 0 0 0 0 0 179,000 193,000 150,499 212,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 98,000 99,524 103,328 113,000 500 11,218 5,643 6,000 6,000 6,171 5,786 7,000 1,500 1,443 1,353 2,000 10,500 11,097 10,490 13,000 500 237 239 1,000 0 112 517 1,000 0 198 1,643 2,000 2,500 2,500 1,500 1,500 500 500 500 500 500 500 500 500 0 0 1,000 2,000 0 0 500 500 0 1,000 1,500 1,500 0 0 500 500 0 0 2,000 2,000 1,500 1,500 1,500 1,500 13,000 13,000 10,000 10,000 1,000 1,000 1,000 1,000 0 0 1,000 1,000 0 0 0 0 43,000 43,000 0 45,000 179,000 193,000 150,499 212,500 FY 2016 Requested Final 149,000 153,000 2,500 2,500 20,000 20,000 20,000 20,000 0 0 0 0 0 0 191,500 195,500 FY 2016 Requested Final 119,615 120,000 5,963 6,000 7,416 8,000 1,734 2,000 13,114 14,000 340 1,000 517 1,000 301 1,000 1,500 1,500 500 500 500 500 2,000 2,000 0 0 2,000 2,000 500 500 2,000 2,000 1,500 1,500 10,000 10,000 1,000 1,000 1,000 1,000 0 0 20,000 20,000 191,500 65 195,500 Change FY 2015 to FY2016 Dollar Percent 8,000 6% 0 0% 0 0% (25,000) -56% 0 0% 0 0% 0 0% (17,000) -8% Change FY 2015 to FY2016 Dollar Percent 7,000 6% 0 0% 1,000 14% 0 0% 1,000 8% 0 0% 0 0% (1,000) -50% 0 0% 0 0% 0 0% 0 0% (500) -100% 500 33% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (25,000) -56% (17,000) -8% THIS PAGE INTENTIONALLY LEFT BLANK 66 SAFETY Council Adopted 67 Final Budget SAFETY Net Change from Previous Budget: 14,000 5% Significant Changes: • Increase in Liability Insurance costs to cover new buildings and structures. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 0 0 0 0 0 0 68 FY2016 0 Percent of General Fund Safety & Loss 1% Total Department Budget Safety & Loss 320,000 $304,000 $290,000 300,000 280,000 260,000 $255,000 $255,000 $255,000 2012 2013 2014 240,000 220,000 2015 Final FY 2016 Budgeted Expenses Safety & Loss Services 100% 69 Fund Name: General Fund Fund Number : 10 Department Name: Safety Department Number: 460 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency TOTAL FY 2016 Final 0 0 304,000 0 0 0 0 304,000 DETAIL Acct Acct Description 314 LIABILITY INSURANCE 319 CLAIMS TOTALS FY 2016 Final 289,000 15,000 304,000 70 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 0 0 0 189,249 189,567 235,294 0 0 0 0 0 0 0 0 0 0 0 0 189,249 235,294 135,618 Actual For the Fiscal Year ending June 30, 2012 2013 2014 175,620 184,567 223,548 13,629 5,000 11,746 July - Dec 2015 128,686 6,932 189,249 189,567 July - Dec 2015 0 0 135,618 0 0 0 0 189,567 235,294 135,618 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 0 0 0 0 255,000 255,000 255,000 290,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 255,000 255,000 255,000 290,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 225,000 225,000 240,000 275,000 30,000 30,000 15,000 15,000 255,000 255,000 255,000 290,000 FY 2016 Requested Final 0 0 0 0 304,000 304,000 0 0 0 0 0 0 0 0 304,000 304,000 FY 2016 Requested Final 289,000 289,000 15,000 15,000 304,000 71 304,000 Change FY 2015 to FY2016 Dollar Percent 0 0% 0 0% 14,000 5% 0 0% 0 0% 0 0% 0 0% 14,000 5% Change FY 2015 to FY2016 Dollar Percent 14,000 5% 0 0% 14,000 5% THIS PAGE INTENTIONALLY LEFT BLANK 72 ADMINISTRATION Council Adopted 73 Final Budget ADMINISTRATION Net Change from Previous Budget: 152,000 16% Significant Changes: Fuel and lubricants totaling $81,000 were moved to this line item as a result of reductions in fuel costs. Should costs rise, department budgets can be increased without increasing the overall budget. $25,000 was included to conduct a salary study. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 2014 2015 6.5 6.5 6 6 4 6 4 6 74 2016 6 Percent of General Fund Administration 4% Total Department Budget Administration $1,269,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 $1,181,300 $931,000 $931,000 2012 2013 2014 2015 $1,083,000 Final FY 2016 Budgeted Expenses Administration 10% 12% Personnel Services Supplies 10% Services 68% 75 Special Projects Fund Name: General Fund Fund Number : 10 Department Name: Administration Department Number: 450 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 731,500 112,000 129,500 110,000 0 0 0 TOTAL 1,083,000 DETAIL Acct 110 117 120 130 131 132 134 140 141 142 199 211 218 227 230 232 233 237 241 245 248 249 251 253 254 311 335 342 343 350 351 360 361 362 370 371 381 410 617 650 Acct Description SALARIES AND WAGES COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION DEFERRED COMPENSATION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION FUEL AND LUBRICANTS VENDING MACHINE EXPENSES CONFERENCE ROOM OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE VEHICLE ALLOWANCE BUILDING/DATA UPGRADES SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES COMPUTER/PRINTER MAINTENANCE VEHICLE MAINTENANCE/REPAIR COPIER USAGE/SUPPLIES/MAINTENANCE PROFESSIONAL SERVICES DELIVERY SERVICES RECRUITMENT EXPENSES STORAGE FACILITY RENTAL TRAVEL AND PER DIEM CONFERENCE, SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES SUBSCRIPTIONS CELL PHONE/PAGER EXPENSE SPECIAL EVENTS EQUIPMENT PURCHASE VEHICLE PURCHASE TOTALS FY 2016 Final 539,000 0 66,000 29,000 8,000 62,000 18,500 2,000 2,000 5,000 0 83,500 1,000 1,500 6,000 2,500 0 7,000 0 0 3,500 2,000 1,000 1,500 2,500 60,000 500 0 0 8,000 4,000 9,000 500 30,000 10,000 500 7,000 110,000 0 0 1,083,000 76 Actual For the Fiscal Year ending June 30, 2012 2013 2014 508,002 646,440 519,119 21,050 27,855 60,823 131,684 110,484 117,975 57,336 49,154 73,817 8,743 7,332 29,973 0 0 0 0 0 0 726,815 801,707 358,192 Actual For the Fiscal Year ending June 30, 2012 2013 2014 411,266 498,274 399,416 31 197 0 19,336 50,302 43,848 22,027 26,627 21,662 5,925 7,070 5,656 42,625 56,734 46,064 0 0 0 740 1,096 1,440 1,541 1,974 1,033 0 40 0 4,511 4,126 0 1,692 966 1,210 541 168 545 1,488 1,050 1,039 2,681 3,526 2,542 2,023 2,564 210 146 0 0 0 9,049 43,248 0 0 12 0 5,091 0 0 0 0 9,668 2,909 9,978 0 0 952 1,091 505 901 1,720 2,027 186 66,419 21,449 35,271 51 0 0 0 0 0 1,046 0 0 3,339 3,564 6,359 2,209 3,032 2,027 282 169 3,225 354 176 0 16,611 23,107 28,153 37,694 53,683 38,524 129 0 842 3,550 4,816 3,574 57,336 49,154 73,817 8,743 7,332 0 0 0 29,973 July - Dec 2015 211,903 0 26,720 9,874 2,991 24,581 4,775 347 0 0 0 413 248 485 1,519 1,175 0 427 0 0 3,172 0 0 0 0 2,500 0 0 0 3,884 0 888 0 13,131 1,440 0 2,013 45,706 0 0 726,815 841,265 July - Dec 2015 281,191 7,439 23,856 45,706 0 0 0 840,777 801,707 358,192 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 749,000 745,000 609,000 684,000 41,000 33,300 31,000 32,500 246,000 211,500 191,000 114,500 233,000 183,000 100,000 100,000 0 8,500 0 0 0 0 0 0 0 0 0 0 1,269,000 931,000 1,057,000 1,083,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 602,000 596,656 460,589 517,000 0 0 0 0 41,500 40,020 56,670 60,000 33,500 33,608 25,484 29,000 9,000 8,652 6,679 8,000 60,500 61,796 53,152 60,000 0 0 0 2,000 1,500 1,421 1,180 2,000 1,000 784 1,550 2,000 0 2,063 3,696 4,000 0 0 0 0 3,000 2,500 2,500 2,500 0 1,800 2,000 2,000 2,000 2,000 2,000 2,000 9,000 8,000 6,000 6,000 2,000 2,500 2,500 2,500 0 0 0 0 0 9,000 7,000 7,000 0 0 0 0 0 0 0 0 18,000 0 1,500 1,500 2,000 2,000 3,000 3,000 2,000 2,000 1,000 1,500 1,000 1,500 1,000 2,000 2,000 2,000 2,500 2,500 154,000 104,000 96,000 37,000 1,000 1,000 1,000 1,000 5,000 5,000 0 0 2,000 2,000 0 0 5,000 5,000 5,000 5,000 5,000 5,000 4,000 4,000 25,000 17,000 9,000 9,000 0 500 500 500 10,000 18,000 30,000 30,000 30,000 45,000 38,000 20,000 2,000 2,000 500 1,000 7,000 7,000 7,000 7,000 233,000 183,000 100,000 100,000 0 8,500 0 0 0 0 0 0 FY 2016 Requested Final 538,615 539,000 0 0 65,333 66,000 28,913 29,000 7,810 8,000 61,779 62,000 18,500 18,500 1,530 2,000 1,809 2,000 4,211 5,000 0 0 83,500 83,500 1,000 1,000 1,500 1,500 6,000 6,000 2,500 2,500 0 0 7,000 7,000 0 0 0 0 3,500 3,500 2,000 2,000 1,000 1,000 1,500 1,500 2,500 2,500 37,000 60,000 500 500 0 0 0 0 8,000 8,000 4,000 4,000 9,000 9,000 500 500 30,000 30,000 10,000 10,000 500 500 7,000 7,000 110,000 110,000 0 0 0 0 1,269,000 1,181,300 1,181,300 931,000 FY 2016 Requested Final 728,500 731,500 112,000 112,000 106,500 129,500 110,000 110,000 0 0 0 0 0 0 931,000 931,000 1,057,000 1,083,000 Change FY 2015 to FY2016 Dollar Percent 47,500 7% 79,500 245% 15,000 13% 10,000 10% 0 0% 0 0% 0 0% 152,000 16% Change FY 2015 to FY2016 Dollar Percent 22,000 4% 0 0% 6,000 10% 0 0% 0 0% 2,000 3% 16,500 825% 0 0% 0 0% 1,000 25% 0 0% 81,000 3240% (1,000) -50% (500) -25% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 2,000 133% (1,000) -33% (500) -33% (500) -25% 0 0% 23,000 62% (500) -50% 0 0% 0 0% 3,000 60% 0 0% 0 0% 0 0% 0 0% (10,000) -50% (500) -50% 0 0% 10,000 10% 0 0% 0 0% 152,000 77 16% THIS PAGE INTENTIONALLY LEFT BLANK 78 LEGAL Council Adopted 79 Final Budget LEGAL Net Change from Previous Budget: 292,000 36% Significant Changes: • Reduction of $90,000 for County Jail Housing. Increase of $360,000 for Economic Development Reimbursement to incentivize potential economic development opportunities. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 1 1 0 0 0 0 80 FY2016 1 Percent of General Fund Legal Services 4% Total Department Budget Legal Services $1,109,000 1,200,000 1,000,000 800,000 $694,000 $795,000 $815,998 $817,000 2013 2015 600,000 400,000 200,000 0 2012 2014 Final FY 2016 Budgeted Expenses Legal 18% Personnel Services Services 82% 81 Fund Name: General Fund Fund Number : 10 Department Name: Legal Department Number: 440 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 196,000 0 913,000 0 0 0 0 TOTAL 1,109,000 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 199 312 315 316 321 347 358 375 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION LEGAL SERVICES PUBLIC DEFENDER SERVICES PROSECUTER SERVICES COUNTY JAIL HOUSING PRISONER TRANSPORTATION COSTS ECONOMIC DEV. REIMBURSEMENT PROPERTY TAX TOTALS FY 2016 Final 152,000 0 0 13,000 7,000 3,000 18,000 1,000 1,000 1,000 0 20,000 10,000 120,000 369,000 0 379,000 15,000 1,109,000 82 Actual For the Fiscal Year ending June 30, 2012 2013 2014 7,116 43,421 42,940 0 0 0 583,952 595,748 447,952 0 0 0 0 0 0 0 0 0 0 0 0 591,068 490,892 186,283 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,116 43,421 42,940 132,761 128,674 140,031 7,725 8,170 2,450 102,000 102,000 112,292 320,507 339,556 178,156 0 0 0 15,055 14,357 14,837 5,904 2,991 186 July - Dec 2015 0 0 0 0 0 0 0 0 0 0 0 54,680 850 57,500 72,960 0 103 190 591,068 639,169 July - Dec 2015 0 0 186,283 0 0 0 0 639,169 490,892 186,283 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 196,998 193,000 0 0 0 0 694,000 795,000 619,000 624,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 694,000 795,000 815,998 Budget For the Fiscal Year ending June 30, 2012 2013 2014 0 0 144,102 0 0 0 0 0 0 0 0 11,306 0 0 6,826 0 0 2,089 0 0 16,629 0 0 369 0 0 258 0 0 419 0 0 15,000 184,000 184,000 20,000 15,000 15,000 10,000 120,000 120,000 110,000 325,000 420,000 459,000 24,000 30,000 0 20,000 20,000 19,000 6,000 6,000 1,000 694,000 795,000 815,998 817,000 2015 149,000 0 0 13,000 7,000 3,000 18,000 1,000 1,000 1,000 0 20,000 10,000 115,000 459,000 0 19,000 1,000 817,000 FY 2016 Requested Final 191,000 196,000 0 0 1,061,000 913,000 0 0 0 0 0 0 0 0 1,252,000 1,109,000 FY 2016 Requested Final 151,397 152,000 0 0 0 0 12,013 13,000 6,826 7,000 2,195 3,000 17,365 18,000 430 1,000 258 1,000 515 1,000 0 0 168,000 20,000 10,000 10,000 120,000 120,000 369,000 369,000 0 0 379,000 379,000 15,000 15,000 1,252,000 83 1,109,000 Change FY 2015 to FY2016 Dollar Percent 3,000 2% 0 0% 289,000 46% 0 0% 0 0% 0 0% 0 0% 292,000 36% Change FY 2015 to FY2016 Dollar Percent 3,000 2% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 5,000 4% (90,000) -20% 0 0% 360,000 1895% 14,000 1400% 292,000 36% THIS PAGE INTENTIONALLY LEFT BLANK 84 HUMAN RESOURCES Council Adopted 85 Final Budget HUMAN RESOURCES Net Change from Previous Budget: 9,000 2% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 2 2 2 3 2 2 2 3 86 FY2016 3 Percent of General Fund Human Resources 1% Total Department Budget Human Resources 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 $252,500 2012 $383,499 $388,500 $397,500 2014 2015 Final $268,000 2013 FY 2016 Budgeted Expenses Human Resources 18% 1% Personnel Services Supplies Services 81% 87 Fund Name: General Fund Fund Number : 10 Department Name: Human Resources Department Number: 500 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 321,000 5,000 71,000 500 0 0 0 TOTAL 397,500 DETAIL Acct 110 120 130 131 132 140 141 142 230 232 237 254 311 312 313 320 335 342 343 351 360 361 362 370 380 442 443 Acct Description SALARIES AND WAGES HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE COPIER USAGE/SUPPLYS/MAINTENANCE PROFESSIONAL SERVICES LEGAL SERVICES CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTING DELIVERY SERVICES RECRUITMENT EXPENSES STORAGE FACILITY RENTAL CONFERENCE,SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES TELEPHONE EXPENSE EMPLOYEE WELLNESS PROGRAM NEW EMPLOYEE ORIENTATIONS TOTALS FY 2016 Final 245,000 24,000 15,000 4,000 29,000 1,000 1,000 2,000 3,000 1,000 0 1,000 10,000 30,000 8,500 6,000 0 7,000 0 1,000 0 3,000 500 5,000 0 500 0 397,500 88 Actual For the Fiscal Year ending June 30, 2012 2013 2014 176,918 209,927 275,707 1,166 5,492 3,521 34,070 34,800 41,695 30 704 495 0 0 0 0 0 0 0 0 0 212,184 321,418 166,258 Actual For the Fiscal Year ending June 30, 2012 2013 2014 137,084 166,480 215,536 14,235 11,400 17,263 8,248 10,257 13,217 1,929 2,399 3,091 14,629 18,565 24,834 228 363 773 565 449 993 0 14 0 193 666 2,567 973 1,037 0 0 3,379 0 0 0 954 7,982 10,268 8,751 0 8,638 10,418 6,720 4,519 3,246 2,785 3,245 8,241 0 0 0 10,017 5,741 8,861 1,135 87 0 0 218 368 0 39 0 249 1,775 1,695 185 53 115 4,899 211 0 98 6 0 30 704 495 0 0 0 July - Dec 2015 111,546 11,870 6,720 1,572 12,939 184 176 0 1,450 0 0 894 3,488 7,751 1,399 2,175 0 3,708 0 0 0 350 36 0 0 0 0 212,184 250,923 July - Dec 2015 145,007 2,344 18,907 0 0 0 0 250,513 321,418 166,258 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 193,500 209,000 306,999 312,000 5,000 5,000 5,000 5,000 52,000 52,000 70,000 70,000 2,000 2,000 1,500 1,500 0 0 0 0 0 0 0 0 0 0 0 0 252,500 268,000 383,499 388,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 144,500 160,687 232,790 238,000 21,000 16,692 28,068 23,000 9,000 9,963 14,433 15,000 2,500 2,330 3,375 4,000 15,500 17,917 26,864 28,000 500 335 596 1,000 500 224 775 1,000 0 852 98 2,000 3,000 3,000 3,000 3,000 1,000 1,000 1,000 1,000 0 0 0 0 1,000 1,000 1,000 1,000 10,000 10,000 10,000 10,000 15,000 15,000 30,000 30,000 7,000 7,000 7,000 7,000 6,000 6,000 6,000 6,000 500 500 500 500 7,000 7,000 7,000 7,000 0 0 0 0 0 0 0 0 500 500 500 500 5,000 5,000 3,000 3,000 1,000 1,000 1,000 1,000 0 0 5,000 5,000 0 0 0 0 1,500 1,500 1,500 1,500 500 500 0 0 252,500 268,000 383,499 388,500 FY 2016 Requested Final 318,000 321,000 5,000 5,000 71,000 71,000 500 500 0 0 0 0 0 0 394,500 397,500 FY 2016 Requested Final 244,726 245,000 23,724 24,000 14,974 15,000 3,549 4,000 28,070 29,000 695 1,000 775 1,000 1,487 2,000 3,000 3,000 1,000 1,000 0 0 1,000 1,000 10,000 10,000 30,000 30,000 8,500 8,500 6,000 6,000 0 0 7,000 7,000 0 0 1,000 1,000 0 0 3,000 3,000 500 500 5,000 5,000 0 0 500 500 0 0 394,500 397,500 89 Change FY 2015 to FY2016 Dollar Percent 9,000 3% 0 0% 1,000 1% (1,000) -67% 0 0% 0 0% 0 0% 9,000 2% Change FY 2015 to FY2016 Dollar Percent 7,000 3% 1,000 4% 0 0% 0 0% 1,000 4% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 1,500 21% 0 0% (500) -100% 0 0% 0 0% 1,000 1000% (500) -100% 0 0% (500) -50% 0 0% 0 0% (1,000) -67% 0 0% 9,000 2% THIS PAGE INTENTIONALLY LEFT BLANK 90 FINANCE Council Adopted 91 Final Budget FINANCE Net Change from Previous Budget: 27,000 4% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 4 4 4 4.5 4 4 4 4.5 92 FY2016 4.5 Percent of General Fund Financial Services 2% Total Department Budget Financial Services 700,000 600,000 $529,000 $553,500 $555,501 2012 2013 2014 $616,500 $643,500 2015 Final 500,000 400,000 300,000 200,000 100,000 0 FY 2016 Budgeted Expenses Financial Services 28% Personnel Services Supplies 1% Services 71% 93 Fund Name: General Fund Fund Number : 10 Department Name: Finance Department Number: 511 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 456,000 5,000 182,500 0 0 0 0 TOTAL 643,500 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 230 232 237 248 249 311 313 317 325 335 343 350 351 360 361 362 370 374 376 377 380 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES PROFESSIONAL SERVICES CONTRACTED SERVICES AUDIT/CONSULTING SERVICES TECH/SOFTWARE SUPPORT DELIVERY SERVICES STORAGE FACILITY RENTAL TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES BANK CHARGES/ACCT ANALYSIS LATE FEES MISCELLANEOUS EXPENSES TELEPHONE EXPENSE FY 2016 Final 345,000 0 0 42,000 20,000 5,000 38,000 1,000 2,000 3,000 3,000 2,000 0 0 0 104,000 0 41,000 10,000 0 1,500 2,500 6,000 1,500 0 1,500 500 14,000 0 0 0 TOTALS 643,500 94 Actual For the Fiscal Year ending June 30, 2012 2013 2014 322,580 356,392 369,293 3,146 3,760 2,617 158,409 158,584 159,728 0 0 0 0 0 0 0 0 0 0 0 0 484,135 531,638 273,787 Actual For the Fiscal Year ending June 30, 2012 2013 2014 253,256 278,580 288,421 0 0 0 887 54 0 23,513 27,863 27,747 13,657 15,340 16,234 3,501 3,911 4,035 26,176 28,822 30,783 469 627 1,041 1,121 1,171 1,032 0 24 0 2,366 1,956 2,175 548 1,395 291 0 0 0 0 409 0 232 0 151 94,230 90,944 91,378 0 250 0 36,135 36,135 36,135 10,764 7,330 7,670 0 0 0 1,247 737 1,401 17 0 0 0 90 1,040 2,007 1,793 87 0 5,099 5,068 1,890 1,201 1,312 60 400 170 11,925 13,283 12,983 0 108 20 0 1,488 2,122 24 66 112 July - Dec 2015 142,376 0 0 16,673 7,547 1,984 15,525 215 207 0 2,263 167 0 0 0 31,713 0 38,935 8,408 0 694 0 797 0 0 431 0 5,852 0 0 0 484,135 518,736 July - Dec 2015 184,527 2,430 86,830 0 0 0 0 518,736 531,638 273,787 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 381,000 372,500 377,001 434,000 7,000 5,000 4,500 4,500 141,000 176,000 174,000 178,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 529,000 553,500 555,501 616,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 291,000 296,474 293,305 325,000 0 500 0 0 0 0 0 0 36,500 22,876 27,793 42,000 16,500 16,671 16,642 19,000 4,500 4,299 4,253 5,000 31,500 27,867 30,998 36,000 500 706 752 1,000 500 560 1,292 2,000 0 2,547 1,966 4,000 3,500 3,000 2,500 2,500 2,000 2,000 2,000 2,000 1,000 0 0 0 500 0 0 0 0 0 0 0 75,000 110,000 105,000 105,000 0 0 0 0 35,000 36,000 36,500 38,500 10,000 10,000 10,000 10,000 500 0 0 0 0 1,000 1,500 1,500 0 0 500 500 0 0 500 3,000 2,000 2,000 3,000 3,000 500 0 0 0 4,000 3,000 2,500 2,000 0 0 500 500 14,000 14,000 14,000 14,000 0 0 0 0 0 0 0 0 0 0 0 0 529,000 553,500 555,501 616,500 FY 2016 Requested Final 452,000 456,000 5,000 5,000 180,000 182,500 0 0 0 0 0 0 0 0 637,000 643,500 FY 2016 Requested Final 344,318 345,000 0 0 0 0 41,341 42,000 19,381 20,000 4,993 5,000 37,371 38,000 978 1,000 1,292 2,000 2,327 3,000 3,000 3,000 2,000 2,000 0 0 0 0 0 0 104,000 104,000 0 0 41,000 41,000 10,000 10,000 0 0 1,500 1,500 2,500 2,500 3,500 6,000 1,500 1,500 0 0 1,500 1,500 500 500 14,000 14,000 0 0 0 0 0 0 637,000 95 643,500 Change FY 2015 to FY2016 Dollar Percent 22,000 5% 500 11% 4,500 3% 0 0% 0 0% 0 0% 0 0% 27,000 4% Change FY 2015 to FY2016 Dollar Percent 20,000 6% 0 0% 0 0% 0 0% 1,000 5% 0 0% 2,000 6% 0 0% 0 0% (1,000) -25% 500 20% 0 0% 0 0% 0 0% 0 0% (1,000) -1% 0 0% 2,500 6% 0 0% 0 0% 0 0% 2,000 400% 3,000 100% (1,500) -50% 0 0% (500) -25% 0 0% 0 0% 0 0% 0 0% 0 0% 27,000 4% THIS PAGE INTENTIONALLY LEFT BLANK 96 INFORMATION TECHNOLOGY Council Adopted 97 Final Budget INFORMATION TECHNOLOGY Net Change from Previous Budget: (9,500) -1% Significant Changes: • There were no significant changes to operations. • Personnel increases of $40,000 were offset by capital reductions of $40,000. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 4 3 3 4 4 3 3 3 98 FY2016 4 Percent of General Fund Information Technology 3% Total Department Budget Information Technology 1,000,000 $756,000 $827,500 2012 2013 $687,500 $743,000 $733,500 800,000 600,000 400,000 200,000 0 2014 2015 Final FY 2016 Budgeted Expenses Information Technology 5% 13% Personnel Services Supplies 55% 27% Services Special Projects 99 Fund Name: General Fund Fund Number : 10 Department Name: Information Technology Department Number: 480 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 448,000 190,500 95,000 0 0 0 0 TOTAL 733,500 DETAIL Acct 110 111 120 130 131 132 140 141 142 211 213 230 232 237 248 249 251 253 261 262 263 265 311 328 343 350 351 380 381 617 Acct Description SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX FUEL & LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES COMPUTER/PRINTER MAINTENANCE VEHICLE MAINTENANCE/REPAIR EQUIIPMENT/MAINTENANCE CONTRACT PHONE SYS/MAINTENANCE CONTRACT DATA INFRASTRUCTURE SERVICE SOFTWARE MAINT CONTRACT PROFESSIONAL SERVICES EQUIPMENT RENT/LEASES STORAGE FACILITY RENTAL TRAVEL AND PER DIEM CONFERENCE,SEMINARS & TRAINING TELEPHONE EXPENSE CELL PHONE/PAGER EXPENSE EQUIPMENT PURCHASE TOTALS FY 2016 Final 328,000 0 48,000 21,000 5,000 38,000 3,000 2,000 3,000 500 500 1,000 500 10,000 10,000 3,000 4,000 1,500 25,000 15,000 72,000 47,500 50,000 7,500 0 500 5,000 28,000 4,000 0 733,500 100 Actual For the Fiscal Year ending June 30, 2012 2013 2014 292,761 315,632 350,601 197,040 180,226 196,403 116,342 108,212 94,896 0 0 0 0 122,370 30,049 0 0 0 0 0 0 606,143 671,949 267,131 Actual For the Fiscal Year ending June 30, 2012 2013 2014 230,893 246,469 264,828 93 0 40 18,392 21,154 33,419 13,430 14,633 15,508 3,141 3,422 3,627 23,785 27,486 30,108 1,938 1,383 2,369 959 1,065 702 0 20 0 750 128 243 262 0 0 624 1,141 607 91 0 373 4,278 28,335 62,726 0 21,410 3,384 7,541 1,266 2,428 9,330 3,710 1,732 0 398 366 18,437 4,902 6,222 255 10,648 2,104 69,204 83,124 83,962 86,268 25,164 32,256 67,263 58,513 34,730 0 9,997 9,994 0 0 0 13 0 0 0 0 418 38,669 34,338 44,510 10,397 5,229 5,244 0 122,370 30,049 July - Dec 2015 121,369 492 17,740 7,094 1,659 14,136 493 0 0 39 0 465 209 4,799 8,680 26 0 0 0 0 35,823 18,573 16,900 3,341 0 0 1,150 12,858 1,285 0 606,013 726,440 July - Dec 2015 162,983 68,614 35,534 0 0 0 0 726,305 671,949 267,131 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 363,000 338,000 340,000 408,000 335,000 276,500 212,500 198,000 58,000 125,000 135,000 97,000 0 0 0 0 0 88,000 0 40,000 0 0 0 0 0 0 0 0 756,000 827,500 687,500 743,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 285,000 261,890 272,287 295,000 0 0 0 0 22,000 22,268 11,216 48,000 17,000 16,237 16,882 19,000 4,500 3,797 3,948 5,000 31,000 29,201 31,422 35,000 3,000 1,789 1,945 2,000 500 560 775 2,000 0 2,258 1,525 2,000 500 1,000 1,000 500 1,000 500 500 500 1,500 1,000 1,000 1,000 500 500 500 500 15,000 13,000 6,000 6,000 10,000 10,000 10,000 10,000 15,000 12,500 12,500 5,000 21,000 13,000 13,000 6,000 1,500 1,000 1,000 1,500 94,000 84,000 27,000 27,000 10,000 5,000 5,000 25,000 75,000 60,000 60,000 60,000 90,000 75,000 75,000 55,000 25,000 85,000 95,000 50,000 0 7,500 7,500 7,500 500 0 0 0 0 0 0 500 0 0 0 5,000 30,000 30,000 30,000 30,000 2,500 2,500 2,500 4,000 0 88,000 0 40,000 756,000 827,500 687,500 743,000 FY 2016 Requested Final 443,000 448,000 200,000 190,500 95,000 95,000 0 0 0 0 0 0 0 0 738,000 733,500 FY 2016 Requested Final 327,136 328,000 0 0 47,364 48,000 20,282 21,000 4,743 5,000 37,523 38,000 2,278 3,000 1,034 2,000 2,640 3,000 500 500 500 500 1,000 1,000 500 500 10,000 10,000 10,000 10,000 3,000 3,000 4,000 4,000 1,500 1,500 27,000 25,000 25,000 15,000 72,000 72,000 45,000 47,500 50,000 50,000 7,500 7,500 0 0 500 500 5,000 5,000 28,000 28,000 4,000 4,000 0 0 738,000 101 733,500 Change FY 2015 to FY2016 Dollar Percent 40,000 10% (7,500) -4% (2,000) -2% 0 0% (40,000) -100% 0 0% 0 0% (9,500) -1% Change FY 2015 to FY2016 Dollar Percent 33,000 11% 0 0% 0 0% 2,000 11% 0 0% 3,000 9% 1,000 50% 0 0% 1,000 50% 0 0% 0 0% 0 0% 0 0% 4,000 67% 0 0% (2,000) -40% (2,000) -33% 0 0% (2,000) -7% (10,000) -40% 12,000 20% (7,500) -14% 0 0% 0 0% 0 0% 0 0% 0 0% (2,000) -7% 0 0% (40,000) -100% (9,500) -1% THIS PAGE INTENTIONALLY LEFT BLANK 102 RECREATION Council Adopted 103 Final Budget RECREATION Net Change from Previous Budget: (77,000) -34% Significant Changes: • Decrease of $50,000 in Special Events budget is a result of lower than projected costs related to resident subsidies to use the YMCA. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 1 0 0 0 1 0 0 0 104 FY2016 0 Percent of General Fund Recreation 1% Total Department Budget Recreation $234,500 $227,500 $227,500 250,000 $154,500 200,000 $150,500 150,000 100,000 50,000 0 2012 2013 2014 2015 Final FY 2016 Budgeted Expenses Recreation 13% 21% Supplies Services Special Projects 66% 105 Fund Name: General Fund Fund Number : 10 Department Name: Recreation Department Number: 531 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency TOTAL FY 2016 Final 0 19,000 31,500 100,000 0 0 0 150,500 DETAIL Acct 110 120 130 131 132 140 141 199 211 239 249 253 269 311 313 341 350 361 362 381 382 383 384 410 414 Acct Description SALARIES AND WAGES HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTIONS ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE LABOR DISTRIBUTION FUEL AND LUBRICANTS SPORTS SUPPLIES OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE EQUIPMENT MAINTENANCE/REPAIR PROFESSIONAL SERVICES CONTRACTED SERVICES SECURITY/ALARM SERVICE TRAVEL & PER DIEM PUBLISHING/ADVERTISEMENT MAILING COST CELL PHONE/PAGER EXPENSE BUILDING ELECTRICITY/GAS TRASH SERVICE EXTERMINATING SERVICE SPECIAL EVENTS ADULT EDUCATION EXPENSE TOTALS FY 2016 Final 0 0 0 0 0 0 0 0 2,000 5,000 5,000 5,000 2,000 0 5,000 500 0 8,000 0 1,000 15,000 1,000 1,000 100,000 0 150,500 106 Actual For the Fiscal Year ending June 30, 2012 2013 2014 43,449 0 0 14,802 10,201 18,445 45,080 38,150 16,329 677 0 0 0 0 0 0 0 0 0 0 0 104,008 34,774 45,223 Actual For the Fiscal Year ending June 30, 2012 2013 2014 32,888 0 0 4,671 0 0 1,917 0 0 448 0 0 3,081 0 0 365 0 0 79 0 0 0 0 0 813 724 1,232 5,784 2,529 1,600 1,364 6,918 12,869 6,031 30 2,744 810 0 0 0 0 0 29,498 24,056 0 131 0 377 28 0 0 0 0 0 2 3 0 0 159 639 13,542 12,127 13,514 707 707 648 1,172 1,098 1,151 0 0 0 677 0 0 July - Dec 2015 0 0 0 0 0 0 0 0 74 2,705 3,063 2,339 0 0 2,724 0 0 0 0 157 6,972 0 282 26,907 0 104,008 48,351 July - Dec 2015 0 8,181 10,135 26,907 0 0 0 48,351 34,774 45,223 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 100,500 0 0 0 25,000 39,500 39,500 39,500 100,500 106,000 38,000 38,000 8,500 9,000 150,000 150,000 0 0 0 0 0 0 0 0 0 0 0 0 234,500 154,500 227,500 227,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 75,000 0 0 0 11,000 0 0 0 5,000 0 0 0 1,000 0 0 0 8,000 0 0 0 500 0 0 0 0 0 0 0 0 0 0 0 0 3,000 3,000 3,000 10,000 13,500 13,500 13,500 15,000 15,000 15,000 15,000 0 6,000 6,000 6,000 0 2,000 2,000 2,000 3,500 0 0 0 88,500 81,500 13,000 13,000 0 200 500 500 0 0 0 0 7,500 8,000 8,000 8,000 0 0 0 0 1,000 1,500 1,500 1,500 0 13,000 13,000 13,000 0 800 1,000 1,000 0 1,000 1,000 1,000 0 0 150,000 150,000 8,500 9,000 0 0 234,500 154,500 227,500 227,500 FY 2016 Requested Final 0 0 38,500 19,000 38,000 31,500 150,000 100,000 0 0 0 0 0 0 226,500 150,500 FY 2016 Requested Final 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,000 2,000 13,500 5,000 15,000 5,000 6,000 5,000 2,000 2,000 0 0 13,000 5,000 500 500 0 0 8,000 8,000 0 0 1,500 1,000 13,000 15,000 1,000 1,000 1,000 1,000 150,000 100,000 0 0 226,500 107 150,500 Change FY 2015 to FY2016 Dollar Percent 0 0% (20,500) -52% (6,500) -17% (50,000) -33% 0 0% 0 0% 0 0% (77,000) -34% Change FY 2015 to FY2016 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (1,000) -33% (8,500) -63% (10,000) -67% (1,000) -17% 0 0% 0 0% (8,000) -62% 0 0% 0 0% 0 0% 0 0% (500) -33% 2,000 15% 0 0% 0 0% (50,000) -33% 0 0% (77,000) -34% THIS PAGE INTENTIONALLY LEFT BLANK 108 PARKS Council Adopted 109 Final Budget PARKS Net Change from Previous Budget: 75,000 11% Significant Changes: • There were no significant changes to operations. Capital Items: Capital Type: Improvements Improvements Capital Outlay Description & Justification: New/Repl. PLAYGROUND IMPROVEMENTS Cost of labor and materials of $7,500 per park to replace existing sand with wood chips for three pocket parks that have not yet been switched to wood chips. Additionally, the playground equipment in the pocket parks owned and maintained by the City are in need of replacement due to age and damaged or missing parts. Many of the plastic parts are hard and brittle from the heat and sun exposure and are also stained with remnants of graffiti that has been removed. SECURITY AT GATEWAY PARK To add security at Gateway Park. N Amount $145,000 N $12,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 5 4.8 4.8 4.8 4 4 4 3.6 110 FY2016 4.8 Percent of General Fund Parks 3% Total Department Budget Parks $947,000 1,000,000 800,000 $704,499 $662,000 2014 2015 $737,500 $524,501 600,000 400,000 200,000 0 2012 2013 Final FY 2016 Budgeted Expenses Parks 21% 43% Personnel Services Supplies Services Capital Outlay/Projects 28% 8% 111 Fund Name: General Fund Fund Number : 10 Department Name: Parks Department Number: 521 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 314,500 56,000 210,000 0 157,000 0 0 TOTAL 737,500 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 198 210 211 213 222 230 237 243 244 249 253 313 320 328 341 351 376 379 381 386 400 654 661 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP REIMBURSEMENTS SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES CHEMICAL EXPENSE OFFICE SUPPLIES EQUIPMENT/FURNITURE PURCHASE IRRIGATION SUPPLIES LANDSCAPING MAT'L & SUPPLIES OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE/REPAIR CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTING EQUIPMENT RENT/LEASES SECURITY/ALARM SERVICE CONFERENCE, SEMINAR & TRAINING LATE FEES/INTEREST CHARGES PARK LIGHTING/ELECTRICITY CELL PHONE/PAGER EXPENSE LANDSCAPING/IRRIGATION SPECIAL PROJECTS PARK IMPROVEMENTS BUILDING/DATA INFRAS. IMPROVEMENTS TOTALS FY 2016 Final 213,000 6,500 0 36,000 14,000 4,000 23,000 10,000 2,000 6,000 0 3,000 8,500 1,500 8,000 0 8,000 17,500 5,000 4,500 0 103,500 0 2,500 14,500 0 0 88,000 1,500 0 0 157,000 0 737,500 112 Actual For the Fiscal Year ending June 30, 2012 2013 2014 211,157 233,319 237,099 51,033 66,168 66,712 170,814 161,381 182,135 0 0 91,778 414,870 0 0 0 0 0 0 0 0 847,874 460,868 577,724 Actual For the Fiscal Year ending June 30, 2012 2013 2014 139,701 160,159 163,536 4,659 6,127 4,347 87 174 71 36,832 32,722 32,704 8,346 9,727 9,816 1,952 2,275 2,296 14,849 15,362 15,890 3,552 5,317 7,271 1,179 1,437 1,168 0 19 0 0 0 0 1,289 2,862 3,232 12,546 11,705 10,329 1,260 1,681 449 7,525 10,768 8,511 60 2 0 716 2,409 8,585 10,617 18,839 13,492 9,268 5,989 9,612 7,587 11,734 12,502 165 179 0 86,983 62,066 75,581 0 0 0 657 1,799 8,039 14,090 10,789 12,156 96 350 0 0 74 0 67,737 83,653 83,630 1,251 2,650 2,729 0 0 0 0 0 91,778 0 0 0 414,870 0 0 847,874 460,868 577,724 July - Dec 2015 105,318 16,665 88,812 0 3,353 0 0 214,148 July - Dec 2015 75,864 4,118 0 14,703 4,704 1,100 7,008 2,150 0 0 (4,329) 1,072 1,937 845 3,821 0 0 5,462 1,866 1,662 0 34,008 0 406 11,108 0 0 42,587 703 0 0 3,353 0 214,148 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 284,500 292,001 283,999 311,000 56,500 51,500 60,500 60,500 181,000 181,000 190,000 198,000 0 0 0 0 425,000 0 170,000 92,500 0 0 0 0 0 0 0 0 947,000 524,501 704,499 662,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 196,000 201,143 203,179 210,000 0 0 0 0 0 0 0 0 46,000 44,282 33,378 47,000 12,500 12,471 12,597 13,000 3,000 2,917 2,946 4,000 21,000 19,547 20,436 22,000 5,500 7,871 8,435 10,000 500 784 1,809 2,000 0 2,986 1,219 3,000 0 0 0 0 2,000 2,000 2,000 3,000 21,000 16,000 21,000 13,000 1,500 1,500 1,500 1,500 8,000 8,000 8,000 8,000 0 0 0 0 3,000 3,000 3,000 8,000 12,500 12,500 16,500 17,500 5,000 5,000 5,000 5,000 3,500 3,500 3,500 4,500 0 0 0 0 97,000 97,000 97,000 97,000 500 500 500 0 2,500 2,500 2,500 2,500 19,000 19,000 19,000 9,000 0 0 0 0 0 0 0 0 56,500 56,500 69,500 88,000 1,500 1,500 1,500 1,500 4,000 4,000 0 0 0 0 0 0 0 0 170,000 92,500 425,000 0 0 0 947,000 524,501 704,499 662,000 FY 2016 Requested Final 310,000 314,500 56,000 56,000 198,000 210,000 0 0 157,000 157,000 0 0 0 0 721,000 737,500 FY 2016 Requested Final 212,758 213,000 6,500 6,500 0 0 35,131 36,000 13,594 14,000 3,179 4,000 22,165 23,000 9,794 10,000 1,809 2,000 5,070 6,000 0 0 3,000 3,000 8,500 8,500 1,500 1,500 8,000 8,000 0 0 8,000 8,000 17,500 17,500 5,000 5,000 4,500 4,500 0 0 103,500 103,500 0 0 2,500 2,500 2,500 14,500 0 0 0 0 88,000 88,000 1,500 1,500 0 0 0 0 157,000 157,000 0 0 721,000 737,500 113 Change FY 2015 to FY2016 Dollar Percent 3,500 1% (4,500) -7% 12,000 6% 0 0% 64,500 70% 0 0% 0 0% 75,500 11% Change FY 2015 to FY2016 Dollar Percent 3,000 1% 6,500 6500% 0 0% (11,000) -23% 1,000 8% 0 0% 1,000 5% 0 0% 0 0% 3,000 100% 0 0% 0 0% (4,500) -35% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 6,500 7% 0 0% 0 0% 5,500 61% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 64,500 70% 0 0% 75,500 11% THIS PAGE INTENTIONALLY LEFT BLANK 114 FACILITIES MANAGEMENT Council Adopted 115 Final Budget FACILITIES MANAGEMENT Net Change from Previous Budget: (19,500) -3% Significant Changes: • Building electrical costs are lower as a result of increased use of solar power energy. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Equipment HVAC REPLACEMENT Cost to replace four (4) HVAC units at city facilities – 2 units are budgeted at $13,000 in the FY15-16 for the Customer Service building and 2 units were carried forward at $13,000 from the FY14-15 budget. All units have surpassed their anticipated useful lifespan. R Amount $26,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 2 3 3 3 2 4 3 3 116 FY2016 3 Percent of General Fund Facilities Management 2% Total Department Budget Facilities Management 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 $672,999 $676,499 $690,500 $671,000 2013 2014 2015 Final $496,500 2012 FY 2016 Budgeted Expenses Facilities Management 4% 39% Personnel Services Supplies 46% Services Special Projects 11% 117 Fund Name: General Fund Fund Number : 10 Department Name: Facilities Management Department Number: 522 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 262,500 77,000 305,500 0 26,000 0 0 TOTAL 671,000 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 210 211 213 219 230 231 232 233 237 245 246 249 250 254 266 313 341 346 370 381 382 392 400 661 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES STREET SIGN EXPENSES OFFICE SUPPLIES JANITORIAL SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE BUILDING/DATA INFRAS. IMPROVEMENTS GRAFFITI SUPPLIES OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COPIER USAGE/SUPPLYS/MAINTENANCE POSTAGE EQUIP RENTAL FEES CONTRACTED SERVICES SECURITY/ALARM SERVICE FIRE EXTINGUISHERS/INSPECTION DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE BUILDING ELECTRICITY/GAS LIBRARY FACILITIES EXPENSE SPECIAL PROJECTS BUILDING/DATA INFRAS. IMPROVEMENTS FY 2016 Final 178,000 7,500 0 30,000 12,000 3,000 22,000 7,000 1,000 2,000 1,500 3,000 1,000 0 5,000 10,000 1,000 5,000 0 0 0 1,000 48,000 1,500 0 119,500 5,500 2,000 0 3,500 165,000 10,000 0 26,000 TOTALS 671,000 118 Actual For the Fiscal Year ending June 30, 2012 2013 2014 133,210 299,215 314,363 80,126 102,342 77,310 203,882 250,299 267,830 0 0 11,673 50,249 0 0 0 0 0 0 0 0 467,467 671,176 301,592 Actual For the Fiscal Year ending June 30, 2012 2013 2014 87,105 211,117 216,048 4,599 4,752 7,985 127 0 0 22,556 37,531 38,538 4,871 12,605 13,248 1,139 2,948 3,098 10,161 24,076 25,856 1,891 5,029 8,580 754 1,136 1,010 7 21 0 918 1,034 1,459 3,339 3,756 3,536 517 775 650 0 10,571 998 2,046 948 1,292 8,266 9,008 10,462 35 1,120 169 3,080 3,197 7,807 4,000 0 0 0 22,470 0 0 1,047 0 1,527 697 695 53,357 47,295 49,934 3,041 394 308 0 0 0 84,093 99,955 108,161 3,055 5,491 5,645 32 1,773 1,850 43 0 0 2,175 2,847 3,625 105,308 124,948 137,473 9,176 15,276 11,076 0 0 11,673 50,249 0 0 July - Dec 2015 90,602 4,164 0 16,568 5,612 1,313 10,993 1,421 0 0 0 630 432 0 82 4,161 0 1,022 0 0 0 747 31,220 267 0 42,483 3,078 281 0 947 80,426 5,143 0 0 467,467 651,856 July - Dec 2015 130,673 38,561 132,358 0 0 0 0 651,817 671,176 301,592 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 133,500 253,999 241,999 257,000 79,500 86,000 74,000 81,000 233,500 298,000 348,500 339,500 0 0 12,000 0 50,000 35,000 0 13,000 0 0 0 0 0 0 0 0 496,500 672,999 676,499 Budget For the Fiscal Year ending June 30, 2012 2013 2014 92,500 179,615 179,271 0 0 0 0 0 0 20,500 32,920 22,211 6,000 11,136 10,495 1,500 2,604 2,454 10,000 20,027 19,534 2,500 5,507 5,399 500 336 775 0 1,854 1,860 1,500 1,500 1,500 4,500 4,500 4,500 1,000 1,000 1,000 0 12,000 0 5,000 5,000 5,000 8,000 8,000 8,000 1,000 1,000 1,000 5,500 5,000 5,000 0 0 0 0 0 0 0 0 0 1,000 1,000 1,000 43,000 43,000 43,000 6,500 3,000 3,000 2,500 1,000 1,000 75,500 90,500 108,500 5,500 5,500 5,500 2,000 2,000 2,000 0 0 0 3,500 3,500 3,500 138,000 187,500 220,000 9,000 9,000 9,000 0 0 12,000 50,000 35,000 0 496,500 672,999 676,499 690,500 2015 181,000 5,000 0 30,000 12,000 3,000 16,000 7,000 1,000 2,000 1,500 4,500 1,000 0 5,000 10,000 1,000 5,000 0 0 0 1,000 48,000 3,000 1,000 119,500 5,500 2,000 0 3,500 200,000 9,000 0 13,000 690,500 FY 2016 Requested Final 264,000 262,500 82,000 77,000 348,000 305,500 0 0 13,000 26,000 0 0 0 0 707,000 671,000 FY 2016 Requested Final 177,854 178,000 12,500 7,500 0 0 29,245 30,000 11,492 12,000 2,688 3,000 21,260 22,000 6,290 7,000 775 1,000 1,896 2,000 1,500 1,500 3,000 3,000 1,000 1,000 0 0 5,000 5,000 10,000 10,000 1,000 1,000 5,000 5,000 0 0 0 0 0 0 1,000 1,000 53,000 48,000 1,500 1,500 0 0 128,000 119,500 5,500 5,500 2,000 2,000 0 0 3,500 3,500 200,000 165,000 9,000 10,000 0 0 13,000 26,000 707,000 671,000 119 Change FY 2015 to FY2016 Dollar Percent 5,500 2% (4,000) -5% (34,000) -10% 0 0% 13,000 100% 0 0% 0 0% (19,500) -3% Change FY 2015 to FY2016 Dollar Percent (3,000) -2% 2,500 50% 0 0% 0 0% 0 0% 0 0% 6,000 38% 0 0% 0 0% 0 0% 0 0% (1,500) -33% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (1,500) -50% (1,000) -100% 0 0% 0 0% 0 0% 0 0% 0 0% (35,000) -18% 1,000 11% 0 0% 13,000 100% (19,500) -3% THIS PAGE INTENTIONALLY LEFT BLANK 120 FLEET MANAGEMENT Council Adopted 121 Final Budget FLEET MANAGEMENT Net Change from Previous Budget: 0 0% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 1 1 1 1 1 1 1 1 122 FY2016 1 Percent of General Fund Fleet Management 1% Total Department Budget Fleet Management $172,500 $172,500 175,000 170,000 $163,998 165,000 160,000 $158,000 $155,500 155,000 150,000 145,000 2012 2013 2014 2015 Final FY 2016 Budgeted Expenses Fleet Management 1% Personnel Services 49% 50% Supplies Services 123 Fund Name: General Fund Fund Number : 10 Department Name: Fleet Management Department Number: 620 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 87,000 84,500 1,000 0 0 0 0 TOTAL 172,500 DETAIL Acct 110 112 120 130 131 132 140 141 142 210 211 213 230 232 237 238 249 250 253 269 320 351 381 Acct Description SALARIES AND WAGES HOLIDAY PAY HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE VEHICLE PARTS OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR VEHICLE MAINTENANCE/REPAIR EQUIPMENT MAINTENANCE/REPAIR MEDICAL/DRUG EXAMS & TESTING CONFERENCE,SEMINAR & TRAINING CELL PHONE/PAGER EXPENSE TOTALS FY 2016 Final 58,000 0 12,000 4,000 1,000 7,000 3,000 1,000 1,000 2,500 2,500 500 0 1,000 0 6,500 3,000 0 56,500 12,000 0 0 1,000 172,500 124 Actual For the Fiscal Year ending June 30, 2012 2013 2014 75,676 76,797 78,603 75,560 78,470 75,879 771 657 760 0 0 0 0 0 0 0 0 0 0 0 0 152,007 155,242 74,073 Actual For the Fiscal Year ending June 30, 2012 2013 2014 53,244 53,415 54,145 0 717 529 11,528 11,133 11,200 3,114 3,147 3,176 728 736 743 5,734 6,037 6,310 1,060 1,380 2,293 268 226 207 0 6 0 1,755 5,047 7,197 3,554 4,626 3,461 483 1,169 574 519 163 165 1,066 705 828 0 25 0 278 0 3,784 2,129 3,575 2,987 199 35 0 60,959 55,694 45,470 4,618 7,431 11,413 0 0 0 400 0 0 371 657 760 July - Dec 2015 26,086 974 5,950 1,573 368 3,139 522 0 0 2,026 949 511 0 71 0 0 857 0 17,108 13,571 0 0 368 152,007 155,924 July - Dec 2015 38,612 35,093 368 0 0 0 0 155,924 155,242 74,073 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 75,500 78,000 78,998 86,000 78,500 78,500 83,500 85,500 1,500 1,500 1,500 1,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 155,500 158,000 163,998 172,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 53,000 54,101 54,631 57,000 0 0 0 0 10,500 11,144 11,193 12,000 3,500 3,354 3,387 4,000 1,000 784 792 1,000 6,000 6,032 6,304 7,000 1,500 1,769 1,896 3,000 0 112 258 1,000 0 704 537 1,000 2,500 2,500 12,500 2,500 1,500 6,500 1,500 3,500 500 500 500 500 0 0 0 0 1,000 1,000 1,000 1,000 0 0 0 0 6,500 6,500 6,500 6,500 3,000 3,000 3,000 3,000 0 0 0 0 46,500 46,500 46,500 56,500 17,000 12,000 12,000 12,000 500 500 500 0 0 0 0 0 1,000 1,000 1,000 1,000 155,500 158,000 163,998 172,500 FY 2016 Requested Final 83,000 87,000 84,500 84,500 1,000 1,000 0 0 0 0 0 0 0 0 168,500 172,500 FY 2016 Requested Final 57,410 58,000 0 0 11,894 12,000 3,559 4,000 832 1,000 6,585 7,000 2,209 3,000 258 1,000 251 1,000 2,500 2,500 2,500 2,500 500 500 0 0 1,000 1,000 0 0 6,500 6,500 3,000 3,000 0 0 56,500 56,500 12,000 12,000 0 0 0 0 1,000 1,000 168,500 172,500 125 Change FY 2015 to FY2016 Dollar Percent 1,000 1% (1,000) -1% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% Change FY 2015 to FY2016 Dollar Percent 1,000 2% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (1,000) -29% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% THIS PAGE INTENTIONALLY LEFT BLANK 126 COMMUNITY DEVELOPMENT Council Adopted 127 Final Budget COMMUNITY DEVELOPMENT Net Change from Previous Budget: 4,500 1% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 3.5 2 3 4 3 2 3 4 128 FY2016 4 Percent of General Fund Community Development 2% Total Department Budget Community Development $668,499 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 $438,000 $451,000 2012 2013 2014 $508,500 $513,000 2015 Final FY 2016 Budgeted Expenses Community Development 19% 2% Personnel Services 2% Supplies Services Special Projects 77% 129 Fund Name: General Fund Fund Number : 10 Department Name: Community Development Department Number: 540 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 393,000 12,000 100,000 8,000 0 0 0 TOTAL 513,000 DETAIL Acct 110 111 120 130 131 132 140 141 142 211 230 232 248 249 311 313 343 350 351 355 360 361 362 370 371 376 381 448 658 Acct Description SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX FUEL AND LUBRICANTS OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES PROFESSIONAL SERVICES CONTRACTED SERVICES STORAGE FACILITY RENTAL TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING ADULT EDUCATION PRINTING COSTS PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES SUBSCRIPTIONS LATE FEES/INTEREST CHARGES CELL PHONE/PAGER EXPENSE JOZ ECON. DEV. GRANT EXPENSE SITE IMPROVEMENTS TOTALS FY 2016 Final 298,000 1,000 26,000 19,000 5,000 35,000 4,000 2,000 3,000 0 3,000 2,000 2,000 5,000 13,000 45,500 0 0 1,500 5,000 4,000 4,000 2,500 22,500 0 0 2,000 8,000 0 513,000 130 Actual For the Fiscal Year ending June 30, 2012 2013 2014 206,547 200,595 287,981 4,581 1,914 9,258 12,204 3,176 70,106 720 18,252 4,066 0 36,374 0 0 0 0 0 0 0 224,052 371,411 214,563 Actual For the Fiscal Year ending June 30, 2012 2013 2014 166,144 158,474 232,101 0 379 679 22,422 11,340 10,811 9,813 9,657 13,268 2,295 2,259 3,316 5,013 17,370 26,464 302 412 722 558 692 620 0 12 0 65 0 0 1,559 900 1,509 383 954 2,163 0 0 1,656 2,574 60 3,930 0 0 16,543 11,550 2,340 42,682 229 0 0 42 16 178 60 442 369 0 0 1,530 0 0 90 0 139 686 208 139 230 0 0 7,663 0 100 135 86 0 0 0 0 29 720 18,252 4,066 0 36,374 0 July - Dec 2015 137,731 271 11,772 8,286 1,938 16,008 229 0 0 0 864 0 0 1,616 1,000 14,039 0 0 865 1,080 85 265 917 14,713 0 0 0 2,884 0 224,052 260,311 July - Dec 2015 176,235 2,480 32,964 2,884 0 0 0 260,311 371,411 214,563 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 351,500 228,000 334,999 376,000 8,000 8,000 9,500 14,000 5,500 142,000 292,000 103,000 73,000 73,000 32,000 15,500 0 0 0 0 0 0 0 0 0 0 0 0 438,000 451,000 668,499 508,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 272,500 170,545 261,883 285,000 0 0 0 0 32,000 21,594 22,039 26,000 16,500 9,812 14,761 18,000 4,000 2,473 3,797 5,000 25,500 19,016 30,221 33,000 500 406 671 4,000 500 448 775 2,000 0 3,706 852 3,000 0 0 0 0 2,500 2,500 3,000 3,000 1,500 1,500 2,000 2,000 0 0 0 2,000 4,000 4,000 4,500 7,000 0 0 68,500 12,000 0 136,500 202,000 50,000 0 0 0 0 0 0 0 0 0 0 0 1,500 0 0 9,000 5,000 1,000 1,000 4,000 4,000 1,000 1,000 4,000 4,000 1,500 1,500 2,500 2,500 0 0 0 22,000 0 0 0 0 0 0 0 0 2,000 2,000 2,000 2,000 73,000 73,000 32,000 15,500 0 0 0 0 438,000 451,000 668,499 508,500 FY 2016 Requested Final 386,000 393,000 17,000 12,000 100,000 100,000 15,500 8,000 0 0 0 0 0 0 518,500 513,000 FY 2016 Requested Final 297,226 298,000 0 1,000 25,334 26,000 18,360 19,000 4,310 5,000 34,092 35,000 3,314 4,000 1,034 2,000 2,330 3,000 0 0 3,000 3,000 2,000 2,000 2,000 2,000 10,000 5,000 13,000 13,000 45,500 45,500 0 0 0 0 1,500 1,500 5,000 5,000 4,000 4,000 4,000 4,000 2,500 2,500 22,500 22,500 0 0 0 0 2,000 2,000 15,500 8,000 0 0 518,500 513,000 131 Change FY 2015 to FY2016 Dollar Percent 17,000 5% (2,000) -14% (3,000) -3% (7,500) -48% 0 0% 0 0% 0 0% 4,500 1% Change FY 2015 to FY2016 Dollar Percent 13,000 5% 1,000 1000% 0 0% 1,000 6% 0 0% 2,000 6% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (2,000) -29% 1,000 8% (4,500) -9% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 500 2% 0 0% 0 0% 0 0% (7,500) -48% 0 0% 4,500 1% THIS PAGE INTENTIONALLY LEFT BLANK 132 POLICE Council Adopted 133 Final Budget POLICE Net Change from Previous Budget: 451,500 6% Significant Changes: • Public Safety Retirement contributions increased $240,000 from prior fiscal year. • Overall software maintenance contract costs increased $15,500 due mainly to new software contracts. • Fuel costs decreased $35,500 due to decrease in gas prices. • Software purchases decreased $18,000 as the software was purchased in FY2015. Capital Items: Capital Type: Capital Outlay Description & Justification: Vehicles REPLACEMENT VEHICLES Replace 3 marked vehicles due to age related deterioration and decreased value of repair. Equipment REPLACEMENT RADIOS Purchase 50 handheld and mobile radios, plus accessories at an estimated cost of $7,600 each. This replacement is necessary as the radios are nearing the end of their life cycle and to comply with the future radio system upgrades anticipated to be completed by the end of FY 17/18. New/Repl. Amount R $150,000 R $380,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 46.5 49 55.5 57.2 46.5 48 55.3 54.2 134 FY2016 57.2 Percent of General Fund Police 27% Total Department Budget Police 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 $5,855,000 $6,340,000 2012 2013 $6,719,500 $6,983,000 2014 2015 $7,434,500 Final FY 2016 Budgeted Expenses Police 7% 10% 5% Personnel Services Supplies Services Capital Outlay/Projects 78% 135 Fund Name: General Fund Fund Number : 10 Department Name: Police Department Number: 551 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 5,793,500 370,000 737,000 4,000 530,000 0 0 TOTAL 7,434,500 DETAIL Acct 110 111 112 114 115 117 120 121 130 131 132 133 134 140 141 142 198 199 Acct Description SALARIES AND WAGES OVERTIME HOLIDAY PAY LONGEVITY PAY UNIFORM PAY COMP TIME HEALTH-DENTAL-LIFE INSURANCE CANCER INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION APSRS CONTRIBUTION DEFERRED COMPENSATION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP REIMBURSEMENT LABOR DISTRIBUTION FY 2016 Final 3,874,000 243,500 131,000 0 0 0 489,000 3,000 262,000 62,000 128,000 796,000 37,000 198,000 16,000 29,000 0 (475,000) 136 Actual For the Fiscal Year ending June 30, 2012 2013 2014 4,932,388 5,195,266 5,183,313 245,851 307,737 420,957 666,820 697,656 683,182 367 366 757 0 123,667 148,942 0 0 0 0 0 0 5,845,426 6,324,692 6,437,151 Actual For the Fiscal Year ending June 30, 2012 2013 2014 3,239,682 3,326,133 3,442,143 236,624 257,334 231,176 0 144,363 156,338 250 0 0 22,556 0 832 144,272 113,968 127,825 353,472 385,782 403,835 0 1,700 1,800 220,550 233,134 240,385 51,669 56,951 54,159 98,557 108,144 129,747 481,538 532,214 553,745 34,738 35,770 35,665 103,552 135,581 221,108 13,086 11,740 12,642 0 327 0 (10,020) (2,543) (5,647) (58,138) (145,332) (422,440) July - Dec 2015 2,646,771 175,371 339,558 250 30,411 0 0 3,192,361 July - Dec 2015 1,787,624 131,341 71,788 0 312 66,309 224,468 1,900 123,956 29,153 64,852 292,835 17,798 52,011 624 0 (12,424) (205,776) Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 4,864,000 5,116,000 5,269,000 5,719,000 295,500 369,000 403,000 391,500 694,000 718,500 725,000 731,000 1,500 1,500 1,500 1,500 0 135,000 321,000 140,000 0 0 0 0 0 0 0 0 5,855,000 6,340,000 6,719,500 6,983,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 3,203,500 3,409,610 3,666,031 4,058,000 130,000 130,000 198,500 243,500 135,500 125,283 121,613 128,000 0 0 0 0 25,500 0 0 0 70,000 0 0 0 340,500 384,559 403,892 451,000 3,000 2,850 2,775 3,000 215,000 218,502 234,099 259,000 50,500 51,256 54,921 61,000 45,000 75,493 128,447 152,000 503,500 544,388 536,062 556,000 34,500 36,400 37,310 36,000 101,500 159,342 173,915 194,000 5,500 5,600 14,729 16,000 500 20,717 27,206 28,000 0 0 0 0 0 (48,000) (330,500) (466,500) FY 2016 Requested Final 5,788,000 5,793,500 393,000 370,000 754,000 737,000 4,000 4,000 530,000 530,000 0 0 0 0 7,469,000 7,434,500 FY 2016 Requested Final 3,873,258 3,874,000 243,500 243,500 130,947 131,000 0 0 0 0 0 0 488,305 489,000 3,000 3,000 261,687 262,000 61,592 62,000 127,207 128,000 795,490 796,000 36,400 37,000 197,990 198,000 15,246 16,000 28,378 29,000 0 0 (475,000) (475,000) 137 Change FY 2015 to FY2016 Dollar Percent 74,500 1% (21,500) -5% 6,000 1% 2,500 167% 390,000 279% 0 0% 0 0% 451,500 6% Change FY 2015 to FY2016 Dollar Percent (184,000) -5% 0 0% 3,000 2% 0 0% 0 0% 0 0% 38,000 8% 0 0% 3,000 1% 1,000 2% (24,000) -16% 240,000 43% 1,000 3% 4,000 2% 0 0% 1,000 4% 0 0% (8,500) 2% DETAIL (CONT'D) 211 212 215 216 230 232 233 237 240 248 249 250 251 252 253 254 263 265 313 320 322 328 349 350 351 353 357 360 361 362 370 371 381 384 444 617 650 659 Final 68,500 2,000 15,000 3,000 4,000 4,000 46,000 17,000 2,500 2,000 15,000 15,000 0 7,000 53,000 1,000 94,000 21,000 15,000 0 66,500 16,000 33,000 2,000 2,500 20,000 548,000 5,000 500 5,500 3,000 0 20,000 0 4,000 380,000 150,000 0 FUEL AND LUBRICANTS MEDICAL EQUIPMENT/SUPPLIES AMUNITION/GUNS & SUPPLIES K9 EXPENSES & SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE PUBLIC EDUCATION SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COMPUTER/PRINTER MAINTENANCE COMM EQUIP MAINTENANCE/REPAIR VEHICLE MAINTENANCE/REPAIR COPIER USAGE/SUPPLYS/MAINTENANCE DATA INFRASTRUCTURE SERVICE SOFTWARE MAINT CONTRACT CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTING ANIMAL CONTROL EQUIPMENT RENT/LEASE OTHER OUTSIDE SERVICES TRAVEL AND PER DIEM CONFERENCE,SEMINARS & TRAINING TUITION REIMBURSEMENT DISPATCH SERVICES PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIP-FEES SUBSCRIPTIONS CELL PHONE/PAGER EXPENSE EXTERMINATING SERVICE VOLUNTEER PROGRAM EQUIPMENT PURCHASE VEHICLE PURCHASE EQUIPMENT/SOFTWARE UPGRADE TOTALS 7,434,500 138 Actual For the Fiscal Year ending June 30, 2012 2013 2014 89,797 94,488 93,255 897 0 584 6,871 8,254 4,065 0 0 0 6,990 5,413 6,198 7,031 3,929 113,381 871 37,554 31,558 6,020 1,874 4,470 0 0 39 142 1,419 753 15,084 13,353 16,937 2,544 1,327 45 300 0 0 235 1,016 4,529 74,038 85,579 63,718 3,508 4,472 5,091 31,523 49,059 74,587 0 0 1,747 22,042 6,010 113 1,155 0 482 66,433 66,431 65,000 6,854 8,082 13,165 22,021 37,544 21,225 621 269 168 512 125 479 0 0 0 528,403 547,000 547,000 2,364 3,949 3,426 40 0 0 2,869 2,735 3,654 476 888 1,238 0 0 119 13,030 24,623 27,113 0 0 0 367 366 757 0 0 8,866 0 123,667 131,076 0 0 9,000 5,845,426 6,324,692 6,437,151 July - Dec 2015 20,592 1,088 5,778 1,017 2,806 4,395 20,585 8,165 1,559 18,759 4,229 3,234 0 0 20,284 572 61,909 399 1,339 0 32,500 8,883 7,117 2,377 445 0 273,500 1,278 0 2,455 692 0 8,972 0 250 0 0 30,411 3,192,361 Budget For the Fiscal Year ending June 30, 2012 2013 2014 70,000 104,000 104,000 2,000 2,000 2,000 12,000 12,000 12,000 0 0 0 9,000 9,000 9,000 7,000 7,000 7,000 500 35,500 50,000 0 13,000 5,000 0 0 2,500 5,000 5,000 0 15,000 15,000 15,000 35,000 31,000 31,000 0 0 0 7,000 7,000 7,000 65,000 65,000 65,000 3,500 3,500 3,500 64,500 60,000 90,000 0 0 0 25,000 25,000 29,000 4,500 4,500 4,500 66,500 66,500 66,500 17,500 17,500 9,000 33,000 33,000 33,000 1,000 1,000 2,000 1,000 1,000 500 0 0 0 522,000 548,000 548,000 5,000 5,000 15,000 500 500 500 3,500 3,500 3,500 500 1,000 1,500 0 0 0 12,000 12,000 12,000 2,000 0 0 1,500 1,500 1,500 0 0 147,000 0 135,000 135,000 0 0 39,000 5,855,000 6,340,000 6,719,500 2015 104,000 2,000 12,000 0 9,000 4,000 46,000 3,000 2,500 20,000 15,000 15,000 0 7,000 53,000 500 93,000 5,500 17,000 0 66,500 16,000 33,000 2,000 500 12,000 548,000 10,000 500 4,000 1,500 0 20,000 0 1,500 0 140,000 0 6,983,000 FY 2016 Requested Final 68,500 68,500 2,000 2,000 15,000 15,000 3,000 3,000 4,000 4,000 4,000 4,000 54,000 46,000 17,000 17,000 2,500 2,500 4,500 2,000 15,000 15,000 15,000 15,000 0 0 7,000 7,000 53,000 53,000 1,000 1,000 94,000 94,000 33,500 21,000 17,000 15,000 0 0 66,500 66,500 16,000 16,000 33,000 33,000 2,000 2,000 3,500 2,500 20,000 20,000 557,000 548,000 10,000 5,000 500 500 5,500 5,500 3,000 3,000 0 0 20,000 20,000 0 0 4,000 4,000 380,000 380,000 150,000 150,000 0 0 7,469,000 7,434,500 139 Change FY 2015 to FY2016 Dollar Percent (35,500) -34% 0 0% 3,000 25% 3,000 3000% (5,000) -56% 0 0% 0 0% 14,000 467% 0 0% (18,000) -90% 0 0% 0 0% 0 0% 0 0% 0 0% 500 100% 1,000 1% 15,500 282% (2,000) -12% 0 0% 0 0% 0 0% 0 0% 0 0% 2,000 400% 8,000 67% 0 0% (5,000) -50% 0 0% 1,500 38% 1,500 100% 0 0% 0 0% 0 0% 2,500 167% 380,000 380000% 10,000 7% 0 0% 451,500 6% THIS PAGE INTENTIONALLY LEFT BLANK 140 CODE COMPLIANCE Council Adopted 141 Final Budget CODE COMPLIANCE Net Change from Previous Budget: 49,000 18% Significant Changes: • Added 1 Fulltime Code Enforcement Officer Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 3 3 3 3 3 3 3 2 142 FY2016 4 Percent of General Fund Code Compliance 1% Total Department Budget Code Compliance $320,500 340,000 320,000 300,000 $267,500 $274,500 $271,501 $271,500 2014 2015 280,000 260,000 240,000 2012 2013 Final FY 2016 Budgeted Expenses Code Compliance 5% 4% 6% Personnel Services Supplies Services Special Projects 85% 143 Fund Name: General Fund Fund Number : 10 Department Name: Code Compliance Department Number: 552 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 272,000 19,500 16,000 13,000 0 0 0 TOTAL 320,500 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 210 211 213 230 232 233 237 249 253 312 351 360 361 362 370 381 420 Acct Description SALARIES AND WAGES OVERTIME COMP TIME HEALTH-DENTAL-LIFE INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE/REPAIR LEGAL SERVICES CONFERENCE, SEMINAR & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE NEIGHBORHOOD REVITILIZATION TOTALS FY 2016 Final 188,000 2,000 0 36,000 12,000 3,000 22,000 5,000 2,000 2,000 1,500 3,500 500 1,000 1,500 1,000 6,000 2,000 2,500 5,000 3,000 2,500 1,000 1,500 0 3,000 13,000 320,500 144 Actual For the Fiscal Year ending June 30, 2012 2013 2014 208,621 220,286 180,631 9,794 7,861 6,320 6,914 7,123 6,359 3,449 1,800 3,715 0 0 0 0 0 0 0 0 0 228,778 197,025 79,036 Actual For the Fiscal Year ending June 30, 2012 2013 2014 159,451 162,555 135,076 0 926 272 748 696 82 17,360 22,595 15,871 9,605 9,654 8,043 2,246 2,258 1,881 17,253 18,307 15,422 1,156 2,600 3,549 802 678 435 0 17 0 0 0 0 6,002 5,326 3,632 8 0 0 1,158 429 551 150 0 0 0 0 139 0 0 0 839 202 556 1,637 1,904 1,442 655 1,691 1,650 0 0 0 505 474 405 0 0 0 948 899 167 0 50 0 4,806 4,009 4,130 3,449 1,800 3,715 July - Dec 2015 55,330 96 421 7,906 3,325 778 6,276 844 0 0 0 432 0 0 0 0 2,000 0 0 600 0 0 0 0 0 1,028 0 228,778 237,070 July - Dec 2015 74,976 2,432 1,628 0 0 0 0 237,070 197,018 79,036 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 217,000 230,000 227,001 227,000 13,500 17,500 17,500 15,500 17,000 12,000 12,000 14,000 20,000 15,000 15,000 15,000 0 0 0 0 0 0 0 0 0 0 0 0 267,500 274,500 271,501 271,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 160,000 163,151 162,761 162,000 7,000 7,000 9,000 0 0 0 0 0 16,000 22,776 17,784 24,000 10,500 10,115 10,091 11,000 2,500 2,366 2,360 3,000 18,000 18,191 18,783 19,000 2,500 3,472 3,678 5,000 500 336 775 1,000 0 2,593 1,769 2,000 1,500 1,500 1,500 1,500 3,500 7,500 7,500 5,500 500 500 500 500 1,000 1,000 1,000 1,000 1,500 1,500 1,500 1,500 0 0 0 1,000 0 0 0 0 3,000 3,000 3,000 2,000 2,500 2,500 2,500 2,500 10,000 5,000 5,000 5,000 0 0 0 1,000 2,500 2,500 2,500 2,500 1,000 1,000 1,000 1,000 1,500 1,500 1,500 1,500 0 0 0 0 2,000 2,000 2,000 3,000 20,000 15,000 15,000 15,000 267,500 274,500 271,501 271,500 FY 2016 Requested Final 269,000 272,000 13,500 19,500 16,000 16,000 13,000 13,000 0 0 0 0 0 0 311,500 320,500 FY 2016 Requested Final 187,507 188,000 2,000 2,000 0 0 35,702 36,000 11,749 12,000 2,748 3,000 21,736 22,000 4,698 5,000 1,034 2,000 1,826 2,000 1,500 1,500 3,500 3,500 500 500 1,000 1,000 1,500 1,500 1,000 1,000 0 6,000 2,000 2,000 2,500 2,500 5,000 5,000 3,000 3,000 2,500 2,500 1,000 1,000 1,500 1,500 0 0 3,000 3,000 13,000 13,000 311,500 145 320,500 Change FY 2015 to FY2016 Dollar Percent 45,000 20% 4,000 26% 2,000 14% (2,000) -13% 0 0% 0 0% 0 0% 49,000 18% Change FY 2015 to FY2016 Dollar Percent 26,000 16% 2,000 2000% 0 0% 12,000 50% 1,000 9% 0 0% 3,000 16% 0 0% 1,000 100% 0 0% 0 0% (2,000) -36% 0 0% 0 0% 0 0% 0 0% 6,000 6000% 0 0% 0 0% 0 0% 2,000 200% 0 0% 0 0% 0 0% 0 0% 0 0% (2,000) -13% 49,000 18% THIS PAGE INTENTIONALLY LEFT BLANK 146 FIRE Council Adopted 147 Final Budget FIRE Net Change from Previous Budget: (119,000) -4% Significant Changes: Salaries decreased $192,000 due to changes in personnel and formula calculations. This was partially offset by a $54,000 increase in Public Safety Retirement contributions. Capital Items: Capital Type: Equipment Capital Outlay Description & Justification: New/Repl. HEART MONITOR Amount R $37,000 R $8,000 Replace an aging Physio Control Life Pack 15 (LP15). The LP15 heart monitor with the serial number 387267794 was placed into service on November 1st, 2011 Equipment PORTABLE RADIO Purchase a narrowed banded radio to replace an outdated VHF XTS 5000 that is currently in service requiring the user to work only on a hazard radio channel. This limits the ability to change to the assigned channel and deck to monitor dispatch creating a safety concern when other units are operating on a deck and channel not available to this radio. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 25 25 26 26 25 25 26 25 148 FY2016 26 Percent of General Fund Fire 12% Total Department Budget Fire $3,367,500 $3,248,500 $3,174,999 3,400,000 3,200,000 $2,920,500 3,000,000 $2,815,000 2,800,000 2,600,000 2,400,000 2012 2013 2014 2015 Final FY 2016 Budgeted Expenses Fire 6% 7% 1% Personnel Services Supplies Services Capital Outlay/Projects 86% 149 Fund Name: General Fund Fund Number : 10 Department Name: Fire Department Number: 561 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 2,793,500 196,500 213,500 0 45,000 0 0 TOTAL 3,248,500 DETAIL Acct 110 111 112 113 114 120 121 130 131 132 133 134 140 141 142 198 199 210 211 212 213 230 231 232 233 237 240 249 250 252 253 254 261 267 269 311 320 350 351 352 353 360 361 362 370 381 395 617 635 Acct Description SALARIES AND WAGES OVERTIME HOLIDAY PAY MOVE-UP PAY LONGEVITY PAY HEALTH-LIFE-DENTAL INSURANCE CANCER INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION APSRS CONTRIBUTION DEFERRED COMPENSATION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP. REIMBURSEMENT LABOR DISTRIBUTION SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS MEDICAL EQUIPMENT/SUPPLIES SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES BUILDING JANITORIAL SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE PUBLIC EDUCATION OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COMM EQUIPMENT MAINT/REPAIR VEHICLE MAINTENANCE/REPAIR COPIER USAGE/SUPPLIES/MAINTENANCE EQUIPMENT MAINTENANCE LIFE SAVING EQUIPMENT REPAIR OTHER MAINTENANCE/REPAIRS PROFESSIONAL SERVICES MEDICAL/DRUG EXAMS & TESTING TRAVEL AND PER DIEM CONFERENCE, SEMINAR & TRAINING PARAMEDIC TRAINING TUITION REIMBURSEMENT PRINTING COST PUBLISHING/ADVERTISEMENT COST MAILING COST DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE TECH/SOFTWARE SUPPORT EQUIPMENT PURCHASE COMMUNICATION EQUIP PURCHASE TOTALS FY 2016 Final 1,780,000 206,500 68,000 0 3,000 256,000 2,000 13,000 30,000 0 298,000 22,000 96,000 7,000 12,000 0 0 1,500 18,000 8,000 50,000 3,500 3,500 2,000 21,500 6,000 6,500 2,000 3,000 2,500 57,500 1,500 3,500 5,000 1,000 5,000 20,000 1,000 7,500 6,000 6,000 1,000 0 500 500 1,500 164,500 37,000 8,000 3,248,500 150 Actual For the Fiscal Year ending June 30, 2012 2013 2014 2,353,967 2,353,277 2,543,112 121,643 166,535 146,220 150,967 172,659 178,236 0 0 0 19,305 113,396 38,507 0 0 0 0 0 0 2,645,882 2,805,867 2,906,075 Actual For the Fiscal Year ending June 30, 2012 2013 2014 1,558,174 1,518,297 1,619,891 219,731 180,521 188,183 0 59,066 63,067 40,845 17,250 7,613 950 2,700 3,200 245,247 240,291 239,547 0 1,200 1,150 6,128 6,208 0 25,211 24,891 26,403 0 0 0 188,478 219,274 263,213 21,378 21,598 27,551 48,851 56,256 97,462 6,855 6,109 5,832 0 165 0 (6,395) (1,707) 0 (1,486) 1,158 0 2,029 1,449 1,544 24,450 22,555 22,424 4,108 5,356 9,470 20,201 46,175 33,077 2,512 3,584 3,167 2,333 4,313 2,706 297 0 108 230 13,697 13,491 919 1,533 0 2,999 1,832 4,509 0 687 1,296 2,395 919 192 833 2,256 847 49,045 55,931 41,395 474 1,044 1,043 3,838 3,473 2,284 4,600 1,519 8,193 380 212 474 4,956 3,966 4,429 17,086 17,035 14,970 0 0 500 0 0 25 1,479 5,128 3,827 0 0 0 974 984 887 0 562 0 115 333 196 0 0 0 1,204 1,423 2,169 125,153 143,228 151,233 19,305 83,453 35,658 0 29,943 2,849 2,645,882 2,805,867 2,906,075 July - Dec 2015 1,150,476 64,693 94,004 0 10,067 0 0 1,319,240 July - Dec 2015 762,956 79,517 27,664 2,063 1,600 120,836 1,200 0 12,226 0 114,228 10,063 20,415 343 0 (2,635) 0 160 3,991 10,364 9,246 1,076 1,526 0 8,332 146 777 1,166 390 0 22,396 265 0 4,858 0 3,952 5,145 23 0 250 464 938 0 76 0 160 82,996 0 10,067 1,319,240 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 2,376,500 2,451,500 2,758,999 2,933,500 176,500 183,500 183,500 207,000 227,000 176,525 195,500 211,000 0 0 0 0 35,000 108,975 37,000 16,000 0 0 0 0 0 0 0 0 2,815,000 2,920,500 3,174,999 3,367,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 1,650,000 1,503,019 1,718,697 1,972,000 126,000 282,391 327,000 206,500 68,000 65,534 66,915 69,000 0 0 0 0 1,500 2,800 2,650 3,000 239,500 243,361 233,411 255,000 2,000 1,800 1,800 2,000 6,500 6,519 13,027 13,000 27,000 24,538 25,930 30,000 0 11,724 24,247 0 180,500 198,196 219,939 244,000 22,000 21,840 21,840 22,000 50,500 73,989 83,072 95,000 3,000 2,800 6,719 7,000 0 12,989 13,752 15,000 0 0 0 0 0 0 0 0 2,000 1,500 1,500 1,500 28,500 28,500 28,500 27,500 10,000 5,000 5,000 5,000 58,000 53,000 53,000 64,500 3,500 3,500 3,500 3,500 2,500 3,500 3,500 3,500 2,000 2,000 2,000 2,000 3,500 15,000 15,000 20,000 1,000 0 0 6,000 3,500 3,500 3,500 3,500 3,000 2,000 2,000 2,000 3,000 3,000 3,000 3,000 2,500 2,500 2,500 2,500 40,000 50,000 50,000 52,000 500 500 500 1,000 4,000 4,000 4,000 3,500 7,000 5,000 5,000 5,000 2,000 1,000 1,000 1,000 9,000 5,000 5,000 5,000 19,500 19,500 19,500 23,000 0 650 500 1,000 0 550 500 2,500 3,500 5,900 6,000 6,000 0 0 0 6,000 1,000 1,000 1,000 1,000 0 0 0 0 500 500 500 500 0 0 0 0 1,500 425 500 1,500 192,000 143,000 162,000 164,500 35,000 75,500 37,000 1,000 0 33,475 0 15,000 2,815,000 2,920,500 3,174,999 3,367,500 FY 2016 Requested Final 2,790,000 2,793,500 211,000 196,500 211,500 213,500 0 0 45,000 45,000 0 0 0 0 3,257,500 3,248,500 FY 2016 Requested Final 1,779,915 1,780,000 206,500 206,500 67,881 68,000 0 0 3,000 3,000 255,343 256,000 1,800 2,000 12,827 13,000 29,787 30,000 0 0 297,348 298,000 21,840 22,000 95,391 96,000 6,719 7,000 11,650 12,000 0 0 0 0 1,500 1,500 18,000 18,000 8,000 8,000 64,500 50,000 3,500 3,500 3,500 3,500 2,000 2,000 21,500 21,500 6,000 6,000 6,500 6,500 2,000 2,000 3,000 3,000 2,500 2,500 57,500 57,500 1,500 1,500 3,500 3,500 5,000 5,000 1,000 1,000 5,000 5,000 23,000 20,000 1,000 1,000 2,500 7,500 6,000 6,000 6,000 6,000 1,000 1,000 0 0 500 500 500 500 1,500 1,500 164,500 164,500 37,000 37,000 8,000 8,000 3,257,500 3,248,500 151 Change FY 2015 to FY2016 Dollar Percent (140,000) -5% (10,500) -5% 2,500 1% 0 0% 29,000 181% 0 0% 0 0% (119,000) -4% Change FY 2015 to FY2016 Dollar Percent (192,000) -10% 0 0% (1,000) -1% 0 0% 0 0% 1,000 0% 0 0% 0 0% 0 0% 0 0% 54,000 22% 0 0% 1,000 1% 0 0% (3,000) -20% 0 0% 0 0% 0 0% (9,500) -35% 3,000 60% (14,500) -22% 0 0% 0 0% 0 0% 1,500 8% 0 0% 3,000 86% 0 0% 0 0% 0 0% 5,500 11% 500 50% 0 0% 0 0% 0 0% 0 0% (3,000) -13% 0 0% 5,000 200% 0 0% 0 0% 0 0% 0 0% 0 0% 500 500% 0 0% 0 0% 36,000 3600% (7,000) -47% (119,000) -4% THIS PAGE INTENTIONALLY LEFT BLANK 152 FIRE,BUILDING & LIFE SAFETY Council Adopted 153 Final Budget FIRE, BUILDING & LIFE SAFETY Net Change from Previous Budget: (12,000) -4% Significant Changes: • One-time contracted services approved in the previous budget are no longer needed. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 2.75 2.75 3 3 2.75 2.75 3 3 154 FY2016 3 Percent of General Fund Fire, Building & Life Safety 1% Total Department Budget Fire, Building & Life Safety 300,000 $245,000 $253,000 $267,000 2012 2013 2014 $299,000 $287,000 2015 Final 250,000 200,000 150,000 100,000 50,000 0 FY 2016 Budgeted Expenses Fire, Building & Life Safety 3% 2% Personnel Services Supplies Services 95% 155 Fund Name: General Fund Fund Number : 10 Department Name: Fire, Building & Life Safety Department Number: 562 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 273,000 8,000 6,000 0 0 0 0 TOTAL 287,000 DETAIL Acct 110 111 120 130 131 132 140 141 142 210 211 213 230 232 233 249 253 313 350 351 360 362 370 381 Acct Description SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE/REPAIR CONTRACTED SERVICES TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COST MAILING COST DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE TOTALS FY 2016 Final 197,000 0 30,000 13,000 3,000 23,000 4,000 1,000 2,000 500 1,500 500 1,500 500 500 500 2,500 2,000 500 0 1,000 500 500 1,500 287,000 156 Actual For the Fiscal Year ending June 30, 2012 2013 2014 229,499 241,798 254,296 4,256 4,315 3,920 2,565 2,210 2,405 0 0 0 0 0 0 0 0 0 0 0 0 236,320 260,621 128,830 Actual For the Fiscal Year ending June 30, 2012 2013 2014 177,747 182,564 186,665 0 0 0 16,751 22,212 27,715 10,748 11,096 11,257 2,514 2,595 2,633 19,142 20,355 21,543 1,798 2,281 3,863 799 677 620 0 18 0 42 352 445 1,806 1,974 1,783 0 134 0 1,469 1,315 479 0 482 0 0 0 0 70 0 62 869 58 1,151 0 0 0 0 300 0 65 0 0 1,066 674 945 56 25 6 125 0 177 1,253 1,211 1,277 July - Dec 2015 92,520 0 14,692 5,570 1,303 10,732 881 0 0 75 235 0 97 0 0 0 1,653 320 183 0 0 1 203 365 236,320 248,323 July - Dec 2015 125,698 2,060 1,072 0 0 0 0 248,323 260,621 128,830 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 235,000 242,500 256,000 268,000 6,500 7,180 7,000 7,000 3,500 3,320 4,000 24,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 245,000 253,000 267,000 299,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 182,000 185,100 186,899 193,000 1,000 500 1,000 0 15,500 16,828 26,885 30,000 11,500 11,476 11,588 12,000 3,000 2,684 2,710 3,000 19,500 20,639 21,568 23,000 2,000 3,075 3,299 4,000 500 336 775 1,000 0 1,862 1,276 2,000 500 500 500 500 2,000 2,250 2,000 2,000 500 500 500 500 1,000 1,430 1,500 1,500 500 500 500 500 0 0 0 0 1,000 1,000 500 500 1,000 1,000 1,500 1,500 1,000 1,000 500 20,500 0 320 500 500 0 0 0 0 1,000 750 1,000 1,000 500 250 500 500 0 0 500 500 1,000 1,000 1,000 1,000 245,000 253,000 267,000 299,000 FY 2016 Requested Final 269,000 273,000 8,000 8,000 24,500 6,000 0 0 0 0 0 0 0 0 301,500 287,000 FY 2016 Requested Final 196,259 197,000 0 0 29,367 30,000 12,168 13,000 2,846 3,000 22,511 23,000 3,842 4,000 775 1,000 1,231 2,000 500 500 1,500 1,500 500 500 1,500 1,500 500 500 500 500 500 500 2,500 2,500 20,500 2,000 500 500 0 0 1,000 1,000 500 500 500 500 1,500 1,500 301,500 157 287,000 Change FY 2015 to FY2016 Dollar Percent 5,000 2% 1,000 14% (18,000) -75% 0 0% 0 0% 0 0% 0 0% (12,000) -4% Change FY 2015 to FY2016 Dollar Percent 4,000 2% 0 0% 0 0% 1,000 8% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (500) -25% 0 0% 0 0% 0 0% 500 500% 0 0% 1,000 67% (18,500) -90% 0 0% 0 0% 0 0% 0 0% 0 0% 500 50% (12,000) -4% THIS PAGE INTENTIONALLY LEFT BLANK 158 TRANSFERS & CONTINGENCY Council Adopted 159 Final Budget TRANSFERS & CONTINGENCY Net Change from Previous Budget: 8,662,500 960% Significant Changes: • Budget for design and construction of a new City Hall. Capital Items: Capital Type: Building Capital Outlay Description & Justification: New/Repl. CITY HALL Design and construct a new City Hall at the northwest corner of Mountain View and El Mirage Road. This building will house the Administration, Finance, Development and Community Services, IT, and Human Resources Departments. A Council Chambers will also be included in the facility. The project will include the north half of the Mountain View Road, civic plaza, employee and public parking, Police Department's emergency access drive, and irrigation ditch relocation. The land required for the building and the Mountain View Road will be donated by the John F. Long Family N Amount $7,600,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 0 0 0 0 0 0 160 FY2016 0 Percent of General Fund Transfer & Contingency 34% Total Department Budget Transfer & Contingency $9,564,500 10,000,000 $7,693,500 8,000,000 6,000,000 4,000,000 $762,500 $1,512,700 $902,000 2,000,000 0 2012 2013 2014 161 2015 Final Fund Name: General Fund Fund Number : 10 Department Name: Transfers Department Number: 680/690 DETAIL Acct 933 934 938 940 941 943 945 946 947 948 668 730 750 773 920 Acct Description TRANSFER OUT - POLICE GRANTS TRANSFER OUT - FIRE FUND TRANSFER OUT - STREETS (HURF) TRANSFER OUT - WATER FUND TRANSFER OUT - CDBG TRANSFER OUT - STREETS CIP TRANSFER OUT - FUND 61 TRANSFER OUT - FUND 58 TRANSFER OUT - COURT FUND TRANSFER OUT - DEBT SERVICE CONSTRUCTION - CIP (CITY HALL) COST OF ISSUANCE INTEREST TRUST/AGENCY FEES RESERVE TOTALS FY 2016 Final 0 0 553,000 183,000 0 430,000 0 0 327,500 100,000 7,600,000 75,000 66,000 30,000 200,000 9,564,500 162 Actual For the Fiscal Year ending June 30, 2012 2013 2014 50,000 137,000 0 100,000 0 0 100,000 41,000 365,000 172,500 211,500 3,195,000 0 18,500 0 0 0 474,500 0 0 3,082,500 67,697 0 0 117,500 227,850 375,000 0 175,000 100,000 0 0 0 0 0 0 0 0 0 0 0 0 30,897 29,008 1,084 638,594 839,858 7,593,084 July - Dec 2015 0 0 103,998 87,498 0 0 0 0 109,500 49,998 0 0 0 0 5,254 356,248 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 50,000 137,000 0 0 100,000 0 0 0 100,000 41,000 365,000 208,000 172,500 211,500 3,195,000 175,000 0 18,500 0 0 0 0 525,500 0 0 0 3,000,000 0 67,697 0 0 0 117,500 227,850 375,000 219,000 0 175,000 100,000 100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 154,803 701,850 133,000 200,000 762,500 1,512,700 7,693,500 902,000 FY 2016 Requested Final 0 0 0 0 638,500 553,000 183,000 183,000 0 0 430,000 430,000 0 0 0 0 324,500 327,500 100,000 100,000 7,400,000 7,600,000 170,000 75,000 66,000 66,000 30,000 30,000 200,000 200,000 9,542,000 163 9,564,500 Change FY 2015 to FY2016 Dollar Percent 0 0% 0 0% 345,000 166% 8,000 5% 0 0% 430,000 430000% 0 0% 0 0% 108,500 50% 0 0% 7,600,000 7600000% 75,000 75000% 66,000 66000% 30,000 30000% 0 0% 8,662,500 960% Transfers: Transfer Gen. Fund Out Court Capital St. Water Sew er HURF Debt Servic TOTAL In Gen. Fund 219,000 CDBG Fund 80,000 Sew er Fund 805,000 Water Fund 175,000 295,000 Photo 735,000 $ 1,597,500 1,020,000 2,270,000 295,000 735,000 1,470,000 175,000 $ 3,165,000 702,000 80,000 HURF TOTAL 100,000 792,500 1,250,000 Sanitation 208,000 219,000 735,000 1,142,500 175,000 1,020,000 208,000 100,000 $ 6,589,500 $ 2,125,000 Loans: Gen. Fund 2,125,000 Includes Interest Payments from Water. Budget Transfer Methodology Description: From To Photo Enforcement Photo Enforcement GF/Cap. St. Allocation % 50% Each Fund* Customer Service Sew er Water Per Rate Model Engineering GF/Sew er/HURF Water 25% Each Fund Utility Administration GF/Sew er/HURF Water 25% Each Fund * Based on prior year's fund balance. 164 WATER FUND Council Adopted Final Budget 165 Percent of Citywide Expenditure Budget (Excludes Contingency) Water Fund 12% Total Fund Budget Water Fund $16,965,650 20,000,000 15,000,000 $17,507,501 $14,453,500 $13,886,500 2015 Final $12,690,500 10,000,000 5,000,000 0 2012 2013 2014 FY 2016 Budgeted Expenditures 0% Water Fund Personnel Services 6% 19% Supplies 21% 9% Services Special Projects 17% Capital Outlay/Projects Debt Service/Fees 28% 166 167 24% 28% 3% 35% Department Budget as a Percent of Total Water Fund Budget Utility Administration Water Operations Customer Service Meter Services Engineering Capital Projects Debt Service/Transfers Water Fund Summary Summary of Revenues and Expenditures by Department REVENUES Actual For the Fiscal Year ending June 30, 2012 2013 2014 6,781,091 7,773,345 8,531,784 174,539 194,864 222,274 333,921 394,291 513,815 Charges for Services Fines and Forfeitures Miscellaneous FY 2016 Final 8,495,000 180,000 5,000 July - Dec 2015 4,250,872 109,115 8,257 Water Fund Revenues before Transfers 8,680,000 7,289,551 8,362,500 9,267,873 4,368,244 Lease/Bond Proceeds Transfers In 2,009,000 1,137,000 0 172,500 0 211,500 0 3,945,000 0 571,248 Total Water Fund Revenues 11,826,000 7,462,051 8,574,000 13,212,873 4,939,492 Utility Administration Water Operations Customer Service Meter Services Engineering Capital Projects Debt Service/Fees 339,500 4,893,500 536,000 430,500 399,000 3,353,500 504,000 437,004 3,492,566 473,177 103,448 395,321 2,243,091 429,577 345,690 2,241,720 481,277 115,932 355,511 1,433,428 396,229 269,722 2,885,658 512,283 3,209,938 434,276 1,523,327 426,134 137,046 3,168,785 253,685 72,257 167,947 730,112 0 Water Fund Expenditures before Transfers/Bond Principal 10,456,000 7,574,184 5,369,787 9,261,338 4,529,832 Transfers Out Bond Principal 2,311,500 1,119,000 1,857,500 0 1,236,500 0 2,115,000 0 1,135,002 0 Total Water Fund Expenditures 13,886,500 9,431,684 6,606,287 11,376,338 5,664,834 (2,060,500) (1,969,633) 1,967,713 1,836,535 EXPENDITURES Net Revenue over Expenditures 168 (725,342) Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 6,850,000 8,220,000 8,755,000 8,270,000 135,000 180,000 180,000 180,000 0 500,000 0 10,000 FY 2016 Requested Final 8,495,000 8,495,000 180,000 180,000 5,000 5,000 Change FY 2015 to FY2016 Dollar Percent 225,000 3% 0 0% (5,000) -50% 6,985,000 8,900,000 8,935,000 8,460,000 8,680,000 8,680,000 220,000 3% 0 0 6,600,000 211,500 4,550,000 3,945,000 1,537,500 1,142,500 380,000 1,137,000 2,009,000 1,137,000 471,500 (5,500) 31% 0% 6,985,000 15,711,500 17,430,000 11,140,000 10,197,000 11,826,000 686,000 6% 446,000 4,062,000 460,500 390,500 273,500 4,257,500 672,500 358,700 2,955,750 495,001 4,652,999 502,700 4,650,000 1,080,500 290,500 6,195,500 483,000 3,809,501 493,500 2,834,000 535,500 316,500 6,355,000 519,500 700,000 391,500 2,309,500 504,000 334,500 4,880,000 532,000 380,000 395,000 1,775,000 504,000 339,500 4,893,500 536,000 430,500 399,000 3,353,500 504,000 23,000 (1,461,500) 16,500 (269,500) 7,500 1,044,000 0 7% -23% 3% -39% 2% 45% 0% 10,562,500 14,695,650 14,641,501 11,096,000 8,800,500 10,456,000 (640,000) -6% 1,857,500 270,500 1,236,500 1,033,500 2,115,000 751,000 2,270,000 1,087,500 2,311,500 1,119,000 2,311,500 1,119,000 41,500 31,500 2% 3% 12,690,500 16,965,650 17,507,501 14,453,500 12,231,000 13,886,500 (567,000) -4% (5,705,500) (1,254,150) (3,313,500) (2,034,000) (2,060,500) (77,501) 169 1,253,000 -38% Fund Name: Water Fund Fund Number : 53 Department Name: Revenue Department Number: 300 SUMMARY OF REVENUES 100 130 140 145 150 170 200 400 552 842 850 940 755 501 970 Category Description Charges for Services Fines and Forfeitures Miscellaneous Bond Proceeds Transfers In FY 2016 Final 8,495,000 180,000 5,000 2,009,000 1,137,000 Actual For the Fiscal Year ending June 30, 2012 2013 2014 6,781,091 7,773,345 8,531,784 174,539 194,864 222,274 333,921 394,291 513,815 0 0 0 172,500 211,500 3,945,000 TOTAL 11,826,000 7,462,051 13,212,873 4,939,492 WATER SERVICE CHARGES WATER RECHARGE FEE TURN OFF/ON FEES DOOR NOTICE FEES NEW WATER ACCOUNTS LATE FEE IRRIGATION WATER NEW METERS GRANTS INTEREST REVENUE CONTRIBUTIONS CASH OVER/SHORT ACCOUNT RECOVERY FROM PRIOR YEAR BOND PROCEEDS TRANSFER IN FY 2016 Final 7,800,000 320,000 250,000 0 80,000 180,000 25,000 20,000 0 5,000 0 0 0 2,009,000 1,137,000 Actual For the Fiscal Year ending June 30, 2012 2013 2014 6,404,499 7,073,330 7,806,881 0 306,386 318,137 267,578 262,274 271,783 4 814 775 84,974 92,345 83,920 174,535 194,050 221,499 16,900 18,282 22,661 7,140 20,728 28,402 0 0 0 5,548 6,195 6,634 328,582 365,591 500,000 (209) 436 311 0 22,069 6,870 0 0 0 172,500 211,500 3,945,000 July - Dec 2015 3,902,684 151,274 131,271 200 39,983 108,915 12,310 13,350 0 1,659 0 66 6,532 0 571,248 TOTALS 11,826,000 7,462,051 170 8,574,000 8,574,000 13,212,873 July - Dec 2015 4,250,872 109,115 8,257 0 571,248 4,939,492 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 6,850,000 8,220,000 8,755,000 8,270,000 135,000 180,000 180,000 180,000 0 500,000 0 10,000 0 6,600,000 4,550,000 1,537,500 0 211,500 3,945,000 1,142,500 FY 2016 Requested Final 8,495,000 8,495,000 180,000 180,000 5,000 5,000 380,000 2,009,000 1,137,000 1,137,000 6,985,000 10,197,000 15,711,500 17,430,000 11,140,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 6,710,000 7,800,000 8,085,000 7,550,000 0 0 310,000 350,000 80,000 300,000 250,000 250,000 0 0 0 0 30,000 80,000 80,000 80,000 135,000 180,000 180,000 180,000 10,000 30,000 20,000 20,000 20,000 10,000 10,000 20,000 0 500,000 0 0 0 0 0 5,000 0 0 0 0 0 0 0 0 0 0 0 5,000 0 6,600,000 4,550,000 1,537,500 0 211,500 3,945,000 1,142,500 6,985,000 15,711,500 17,430,000 11,140,000 11,826,000 FY 2016 Requested Final 7,800,000 7,800,000 320,000 320,000 250,000 250,000 0 0 80,000 80,000 180,000 180,000 25,000 25,000 20,000 20,000 0 0 5,000 5,000 0 0 0 0 0 0 380,000 2,009,000 1,137,000 1,137,000 10,197,000 171 11,826,000 Change FY 2015 to FY2016 Dollar Percent 225,000 3% 0 0% (5,000) -50% 471,500 31% (5,500) 0% 686,000 6% Change FY 2015 to FY2016 Dollar Percent 250,000 3% (30,000) -9% 0 0% 0 0% 0 0% 0 0% 5,000 25% 0 0% 0 0% 0 0% 0 0% 0 0% (5,000) 0 471,500 31% (5,500) 0% 686,000 6% THIS PAGE INTENTIONALLY LEFT BLANK 172 UTILITIES ADMINISTRATION Council Adopted 173 Final Budget UTILITIES ADMINISTRATION Net Change from Previous Budget: 23,000 7% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 4 3 2 2 4 3 2 2 174 FY2016 2 0 Percent of Water Fund Utility Administration 2% Total Department Budget Utility Administration 500,000 $446,000 $358,700 400,000 $316,500 $339,500 $290,500 2014 2015 Final 300,000 200,000 100,000 0 2012 2013 FY 2016 Budgeted Expenses Utility Administration 2%3% 3% Personnel Services Supplies Services 92% Special Projects 175 Fund Name: Water Fund Fund Number : 53 Department Name: Utilities Administration Department Number: 409 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 311,000 8,500 11,000 9,000 0 0 0 TOTAL 339,500 DETAIL Acct 110 111 120 130 131 132 140 141 142 230 351 370 436 Acct Description SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES CONFERENCE, SEMINAR & TRAINING DUES-MEMBERSHIPS-FEES RATE STUDY FY 2016 Final 235,000 0 24,000 14,000 4,000 27,000 4,000 1,000 2,000 8,500 9,500 1,500 9,000 TOTALS 339,500 176 Actual For the Fiscal Year ending June 30, 2012 2013 2014 383,663 332,234 266,928 21,741 10,971 972 0 285 1,822 31,600 2,200 0 0 0 0 0 0 0 0 0 0 437,004 269,722 137,046 Actual For the Fiscal Year ending June 30, 2012 2013 2014 290,238 254,439 207,678 61 20 0 38,772 27,896 16,719 16,833 15,226 12,591 3,937 3,561 2,945 31,222 28,373 23,969 1,510 2,024 2,613 1,090 675 413 0 20 0 21,741 10,971 972 0 195 1,032 0 90 790 31,600 2,200 0 July - Dec 2015 104,420 0 10,159 6,293 1,472 12,113 794 0 0 899 661 235 0 437,004 345,690 July - Dec 2015 135,251 899 896 0 0 0 0 345,690 269,722 137,046 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 420,000 330,000 262,000 288,000 21,000 19,700 18,000 17,500 0 0 1,500 2,000 5,000 9,000 9,000 9,000 0 0 0 0 0 0 0 0 0 0 0 0 446,000 358,700 290,500 316,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 321,000 249,839 202,114 220,000 0 0 0 0 37,000 28,245 17,193 18,000 19,000 15,490 12,459 13,000 5,000 3,623 2,931 4,000 34,500 27,857 23,324 26,000 3,000 2,523 2,747 4,000 500 336 517 1,000 0 2,087 715 2,000 21,000 19,700 18,000 17,500 0 0 0 500 0 0 1,500 1,500 5,000 9,000 9,000 9,000 446,000 358,700 290,500 316,500 FY 2016 Requested Final 306,000 311,000 11,500 8,500 8,000 11,000 9,000 9,000 0 0 0 0 0 0 334,500 339,500 FY 2016 Requested Final 234,139 235,000 0 0 23,030 24,000 13,399 14,000 3,395 4,000 26,856 27,000 3,511 4,000 517 1,000 1,153 2,000 11,500 8,500 6,500 9,500 1,500 1,500 9,000 9,000 334,500 339,500 177 Change FY 2015 to FY2016 Dollar Percent 23,000 8% (9,000) -51% 9,000 450% 0 0% 0 0% 0 0% 0 0% 23,000 7% Change FY 2015 to FY2016 Dollar Percent 15,000 7% 0 0% 6,000 33% 1,000 8% 0 0% 1,000 4% 0 0% 0 0% 0 0% (9,000) -51% 9,000 1800% 0 0% 0 0% 23,000 7% THIS PAGE INTENTIONALLY LEFT BLANK 178 WATER OPERATIONS Council Adopted 179 Final Budget WATER OPERATIONS Net Change from Previous Budget: (1,461,500) -23% Significant Changes: Decrease of $1,361,000 in Assured Water Supply is a result of prior year purchases of water credits. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. WATER VEHICLE REPLACEMENT The vehicle being replaced is a 2001 Ford Sport Trac (# 8258) with 73,000 miles. This vehicle was seized by the PD years ago and passed on to PW. Although the mileage doesn’t seem high, the accuracy is unknown. This vehicle has become unreliable and is difficult to use due to the excessive wear. The vehicle will be replaced with a similar 4 door pickup. R $25,000 Improvements DISTRIBUTION SYSTEM VALVE PROGRAM Water Division’s mission is to provide safe and reliable potable water to its customers through a well maintained infrastructure system. These funds are to assist in the replacement of inoperable water valves as the City performs valve maintenance. Fully functioning valves help to limit the number of service disruptions, water system isolation during main breaks and maintenance, and preserve public health and safety. N $25,000 Vehicles Amount Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 9 8 9 10.7 9 8 8 8 180 FY2016 10.7 Percent of Water Fund Water Operations 35% Total Department Budget Water Operations 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 $6,195,500 $6,355,000 $4,893,500 $4,062,000 $2,955,750 2012 2013 2014 2015 Final FY 2016 Budgeted Expenses Water Operations 15% 7% Personnel Services 52% Supplies Services 26% 181 Special Projects Fund Name: Water Fund Fund Number : 53 Department Name: Water Operations Department Number: 403 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 724,500 359,000 1,251,000 2,534,000 25,000 0 0 TOTAL 4,893,500 DETAIL Acct 110 111 117 120 123 130 131 132 140 141 142 198 199 210 211 213 220 221 222 225 226 230 232 233 237 249 250 251 253 255 269 311 312 313 314 320 325 326 328 333 340 351 360 362 370 376 377 381 385 386 387 418 482 617 650 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE CALL BACK PAY SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP REIMBURSEMENT LABOR DISTRIBUTION SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES METERS/PARTS/CALIBRATION PIPES AND FITTINGS CHEMICAL EXPENSE ASPHALT/COAL MATERIAL FIRE HYDRANTS/PARTS OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COMPUTER/PRINTER MAINTENANCE VEHICLE MAINTENANCE/REPAIR WELL SITE MAINT/REPAIRS OTHER MAINTENANCE/REPAIRS PROFESSIONAL SERVICES LEGAL SERVICES CONTRACTED SERVICES LIABILITY INSURANCE MEDICAL/DRUG EXAMS & TESTING TECH/SOFTWARE SUPPORT LICENSE AND PERMITS EQUIPMENT RENT/LEASES SAMPLING/TESTING ANNUAL WATER FEES CONFERENCE, SEMINAR & TRAINING PRINTING COST MAILING COST DUES-MEMBERSHIPS-FEES LATE FEES/INTEREST CHARGES MISCELLANEOUS EXPENSES CELL PHONE/PAGER EXPENSE BUILDING WATER SERVICE LANDSCAPING/IRRIGATION WELL SITE ELECTRICITY SPECIAL PROJECTS ASSURED WATER SUPPLY EQUIPMENT PURCHASE VEHICLE PURCHASE TOTALS FY 2016 Final 500,000 6,000 0 96,000 7,500 32,000 8,000 56,000 26,000 3,000 5,000 0 (15,000) 5,000 23,500 5,500 10,000 78,000 18,500 6,000 20,000 1,500 500 2,000 1,500 1,000 500 500 25,500 157,000 2,500 26,000 10,000 112,500 187,000 0 15,500 12,000 7,000 35,000 60,000 3,500 1,000 1,000 8,000 0 0 9,500 56,000 280,500 426,500 0 2,534,000 0 25,000 4,893,500 182 Actual For the Fiscal Year ending June 30, 2012 2013 2014 520,863 543,874 552,260 239,954 277,505 280,323 966,281 981,111 1,043,888 1,765,468 439,230 995,033 0 0 0 0 0 0 0 0 0 3,492,566 2,241,720 2,871,504 Actual For the Fiscal Year ending June 30, 2012 2013 2014 364,976 368,209 351,511 5,298 14,204 22,201 2,319 2,779 4,129 73,502 74,822 69,910 0 0 0 21,021 22,398 22,524 4,916 5,238 5,268 38,604 42,209 42,926 9,140 11,899 18,828 2,511 2,074 1,859 0 42 0 (1,424) 0 (456) 0 0 13,560 4,890 4,962 7,509 31,947 33,812 31,414 3,344 3,592 4,985 0 0 0 37,210 45,932 68,649 10,935 10,788 13,035 2,063 4,020 6,631 8,172 9,521 9,316 162 101 1,095 248 0 0 1,727 1,260 454 2,381 8,827 0 512 1,903 996 0 425 55 0 259 0 13,984 11,431 28,014 122,179 140,739 107,800 145 358 0 10,088 54,902 14,392 945 0 0 111,034 89,435 83,146 149,602 157,224 165,909 0 0 0 13,597 8,668 7,154 9,370 12,940 12,580 296 1,389 3,510 12,158 25,232 27,079 60,649 0 41,099 142 2,229 1,760 2,473 0 567 25 73 45 4,638 5,192 5,466 2,989 0 10 3,627 2 104 4,956 7,301 8,023 21,105 44,227 42,546 177,503 201,790 255,803 384,073 370,497 371,716 0 56,447 115,602 1,765,468 382,783 879,431 0 0 0 0 0 0 3,492,566 2,241,720 2,871,504 July - Dec 2015 260,134 77,952 633,893 2,196,806 0 0 0 3,168,785 July - Dec 2015 170,087 9,104 2,534 37,922 0 11,218 2,624 22,158 4,487 0 0 0 0 4,237 8,721 1,880 273 37,934 5,715 3,353 290 460 0 0 1,578 0 112 0 10,777 1,955 667 2,649 0 39,779 83,317 0 6,559 4,750 2,098 16,613 0 87 0 0 3,954 505 0 2,533 17,726 277,898 175,425 0 2,196,806 0 0 3,168,785 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 640,000 547,000 639,000 747,500 325,500 333,250 334,000 366,000 1,271,500 1,230,500 1,277,500 1,251,500 1,825,000 800,000 3,895,000 3,895,000 0 45,000 50,000 95,000 0 0 0 0 0 0 0 0 4,062,000 2,955,750 6,195,500 6,355,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 457,500 382,206 446,577 518,000 0 5,000 6,000 6,000 0 0 0 0 83,000 82,676 88,731 96,000 0 0 0 7,500 28,500 23,697 27,688 33,000 7,000 5,542 6,475 8,000 49,500 42,616 51,535 60,000 13,500 16,311 20,218 26,000 1,000 896 2,584 3,000 0 3,056 4,192 5,000 0 0 0 0 0 (15,000) (15,000) (15,000) 4,000 4,000 4,000 4,000 26,000 32,000 30,000 36,000 4,500 4,500 4,000 4,500 0 0 0 10,000 40,000 40,000 40,000 58,000 25,000 29,950 34,000 18,500 4,000 2,000 2,500 5,000 6,500 8,000 8,000 20,000 2,000 2,000 2,000 1,500 500 500 500 500 2,000 1,500 2,000 2,000 5,000 5,000 4,000 1,500 2,500 1,000 1,000 1,000 1,500 1,500 1,500 0 500 500 500 500 17,000 22,500 22,500 25,500 184,500 175,800 175,000 175,000 0 2,500 2,500 2,500 30,000 27,000 27,000 27,000 20,000 11,500 10,000 10,000 115,000 112,500 112,500 112,500 180,000 178,000 178,000 178,000 0 1,000 3,000 0 19,000 15,500 15,500 15,500 14,000 17,100 16,500 14,000 5,000 5,000 5,000 3,000 40,000 40,000 31,000 56,300 65,000 0 48,000 62,500 2,500 2,500 2,500 2,500 3,500 3,100 3,500 1,500 4,000 4,000 3,000 1,000 5,500 6,200 8,000 8,000 0 0 0 0 0 0 0 0 5,000 5,000 8,000 9,000 60,000 48,800 60,000 60,000 277,000 280,250 280,500 280,500 435,000 456,750 456,500 426,500 0 0 0 0 1,825,000 800,000 3,895,000 3,895,000 0 45,000 50,000 0 0 0 0 95,000 4,062,000 2,955,750 6,195,500 6,355,000 FY 2016 Requested Final 721,000 724,500 359,000 359,000 1,242,000 1,251,000 2,533,000 2,534,000 25,000 25,000 0 0 0 0 4,880,000 4,893,500 FY 2016 Requested Final 499,296 500,000 6,000 6,000 0 0 95,813 96,000 7,500 7,500 31,793 32,000 7,436 8,000 55,937 56,000 25,064 26,000 2,842 3,000 4,319 5,000 0 0 (15,000) (15,000) 5,000 5,000 23,500 23,500 5,500 5,500 10,000 10,000 78,000 78,000 18,500 18,500 6,000 6,000 20,000 20,000 1,500 1,500 500 500 2,000 2,000 1,500 1,500 1,000 1,000 500 500 500 500 25,500 25,500 157,000 157,000 2,500 2,500 26,000 26,000 10,000 10,000 112,500 112,500 178,000 187,000 0 0 15,500 15,500 12,000 12,000 7,000 7,000 35,000 35,000 60,000 60,000 3,500 3,500 1,000 1,000 1,000 1,000 8,000 8,000 0 0 0 0 9,500 9,500 56,000 56,000 280,500 280,500 426,500 426,500 0 0 2,533,000 2,534,000 0 0 25,000 25,000 4,880,000 4,893,500 Change FY 2015 to FY2016 Dollar Percent (23,000) -3% (7,000) -2% (500) 0% (1,361,000) -35% (70,000) -74% 0 0% 0 0% (1,461,500) -23% Change FY 2015 to FY2016 Dollar Percent (18,000) -3% 0 0% 0 0% 0 0% 0 0% (1,000) -3% 0 0% (4,000) -7% 0 0% 0 0% 0 0% 0 0% 0 0% 1,000 25% (12,500) -35% 1,000 22% 0 0% 20,000 34% 0 0% 1,000 20% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 500 500% 0 0% 0 0% (18,000) -10% 0 0% (1,000) -4% 0 0% 0 0% 9,000 5% 0 0% 0 0% (2,000) -14% 4,000 133% (5,000) -13% (2,500) -4% 1,000 40% (500) -33% 0 0% 0 0% 0 0% 0 0% 500 6% (4,000) -7% 0 0% 0 0% 0 0% (1,361,000) -35% 0 0% (70,000) -74% (1,461,500) 183 -23% THIS PAGE INTENTIONALLY LEFT BLANK 184 CUSTOMER SERVICE Council Adopted 185 Final Budget CUSTOMER SERVICE Net Change from Previous Budget: 16,500 3% Significant Changes: • Increased personnel by 0.9 FTEs. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 4 4.5 4.5 4.5 4 4.5 5.5 3.5 186 FY2016 5.4 Percent of Water Fund Customer Service 4% Total Department Budget Customer Service $536,000 540,000 $519,500 520,000 $495,001 $483,000 500,000 480,000 $460,500 460,000 440,000 420,000 2012 2013 2014 2015 Final FY 2016 Budgeted Expenses Customer Service 40% Personnel Services Supplies 59% 1% 187 Services Fund Name: Water Fund Fund Number : 53 Department Name: Customer Service Department Number: 404 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 316,000 6,500 213,500 0 0 0 0 TOTAL 536,000 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 230 232 233 237 249 266 269 313 325 331 338 343 351 353 360 362 363 372 373 377 381 395 Acct Description SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT PURCHASE OPERATING MATERIAL & SUPPLIES POSTAGE EQUIP RENTAL FEES OTHER MAINTENANCE/REPAIRS CONTRACTED SERVICES TECH/SOFTWARE SUPPORT TELECHECK SERVICES ARMORED CAR SERVICES STORAGE FACILITY RENTAL CONFERENCE,SEMINAR & TRAINING TUITION REIMBURSEMENT PRINTING COST MAILING COST MAILING COST-UTILITY BILLING BANK CHARGES/MERCHANT SVC CHGS BANK CHARGES/LOCKBOX MISCELLANEOUS EXPENSES CELL PHONE/PAGER EXPENSE COLLECTION SERVICES FY 2016 Final 236,000 0 0 30,000 15,000 4,000 22,000 1,000 3,000 5,000 1,500 1,500 0 0 500 2,500 500 50,000 19,000 0 7,500 0 0 0 3,000 2,000 58,000 55,000 19,000 0 0 0 TOTALS 536,000 188 Actual For the Fiscal Year ending June 30, 2012 2013 2014 296,160 289,897 300,254 8,074 7,328 8,618 168,943 184,052 203,411 0 0 0 0 0 0 0 0 0 0 0 0 473,177 512,283 253,685 Actual For the Fiscal Year ending June 30, 2012 2013 2014 217,021 217,199 221,060 264 553 1,155 350 1,015 2,860 39,451 32,747 33,217 12,564 12,798 13,233 2,938 2,993 3,095 21,402 20,768 23,431 391 476 808 1,779 1,329 1,395 0 19 0 1,873 1,422 1,411 1,842 1,418 713 832 0 0 0 0 4,082 889 953 289 2,378 2,159 2,065 260 1,376 58 45,694 41,987 55,486 8,621 7,330 7,670 0 0 0 5,314 5,485 5,587 1,624 812 0 107 1,200 0 0 0 2,000 3,359 2,625 3,004 1,280 1,512 1,197 46,450 57,464 50,094 39,319 49,989 56,915 11,928 13,283 12,983 0 11,313 0 1,603 2,066 1,105 0 0 0 July - Dec 2015 99,239 739 1,203 14,648 6,029 1,410 9,645 169 463 0 1,542 692 0 470 33 886 0 21,816 8,408 0 2,539 0 575 0 0 725 50,000 26,364 5,852 0 238 0 473,177 481,277 July - Dec 2015 133,545 3,623 116,517 0 0 0 0 481,277 512,283 253,685 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 274,500 304,001 287,000 300,000 9,000 7,400 6,500 6,500 177,000 183,600 189,500 213,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 460,500 495,001 483,000 519,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 200,500 219,969 213,786 216,000 0 1,000 2,000 0 0 0 0 0 36,000 38,728 28,044 36,000 12,500 13,638 13,255 14,000 3,000 3,190 3,100 4,000 21,500 22,781 22,431 24,000 500 524 548 1,000 500 560 1,292 2,000 0 3,611 2,544 3,000 2,000 1,500 1,500 1,500 2,000 1,500 1,000 1,000 1,000 400 0 0 0 0 0 0 1,000 1,000 1,000 1,000 2,500 2,500 2,500 2,500 500 500 500 500 35,000 40,000 45,000 50,000 9,000 9,000 9,000 19,000 0 0 0 0 5,000 5,500 6,000 7,500 0 0 0 0 0 0 0 0 0 0 0 0 7,000 3,000 3,000 3,000 2,000 1,100 1,500 1,500 50,000 53,000 53,000 58,000 52,000 55,000 55,000 55,000 14,000 14,000 14,000 19,000 0 0 0 0 2,000 2,000 2,000 0 1,000 1,000 1,000 0 460,500 495,001 483,000 519,500 FY 2016 Requested Final 312,000 316,000 6,500 6,500 213,500 213,500 0 0 0 0 0 0 0 0 532,000 536,000 FY 2016 Requested Final 235,444 236,000 0 0 0 0 29,554 30,000 14,597 15,000 3,414 4,000 21,978 22,000 669 1,000 2,067 3,000 4,276 5,000 1,500 1,500 1,500 1,500 0 0 0 0 500 500 2,500 2,500 500 500 50,000 50,000 19,000 19,000 0 0 7,500 7,500 0 0 0 0 0 0 3,000 3,000 2,000 2,000 58,000 58,000 55,000 55,000 19,000 19,000 0 0 0 0 0 0 532,000 189 536,000 Change FY 2015 to FY2016 Dollar Percent 16,000 5% 0 0% 500 0% 0 0% 0 0% 0 0% 0 0% 16,500 3% Change FY 2015 to FY2016 Dollar Percent 20,000 9% 0 0% 0 0% (6,000) -17% 1,000 7% 0 0% (2,000) -8% 0 0% 1,000 50% 2,000 67% 0 0% 500 50% 0 0% 0 0% (500) -50% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 500 33% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 16,500 3% THIS PAGE INTENTIONALLY LEFT BLANK 190 METER SERVICES Council Adopted 191 Final Budget METER SERVICES Net Change from Previous Budget: (269,500) -39% Significant Changes • The $430,500 carried forward from FY15 to complete Citywide Meter Replacement program. • Other than the Citywide Meter Replacement program, this department was closed out to other Water departments. Capital Items • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 2 2 2 0 2 2 1 0 192 FY2016 0 Percent of Water Fund Meter Services 3% Total Department Budget Meter Services $4,652,999 5,000,000 $3,809,501 4,000,000 3,000,000 2,000,000 1,000,000 $700,000 $390,500 $430,500 0 2012 2013 2014 2015 Final FY 2016 Budgeted Expenses Meter Services 0% Supplies 100% 193 Fund Name: Water Fund Fund Number : 53 Department Name: Meter Services Department Number: 405 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency TOTAL FY 2016 Final 0 430,500 0 0 0 0 0 430,500 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 210 211 213 220 221 233 249 253 313 325 381 Acct Description SALARIES AND WAGES OVERTIME COMP TIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES METER/PARTS/CALIBRATION PIPES AND FITTINGS UNIFORMS OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE/REPAIR CONTRACTED SERVICES TECH/SOFTWARE SUPPORT CELL PHONE/PAGER EXPENSE TOTALS FY 2016 Final 0 0 0 0 0 0 0 0 0 0 0 0 0 430,500 0 0 0 0 0 0 0 430,500 194 Actual For the Fiscal Year ending June 30, 2012 2013 2014 80,571 86,894 61,280 22,754 22,549 3,148,571 123 6,489 87 0 0 0 0 0 0 0 0 0 0 0 0 103,448 3,209,938 72,257 Actual For the Fiscal Year ending June 30, 2012 2013 2014 52,547 57,116 39,142 3,335 4,671 2,687 97 16 855 12,746 11,106 8,380 3,229 3,622 2,484 755 847 581 5,855 6,877 4,461 1,413 1,892 2,291 594 740 399 0 7 0 1,489 922 158 6,647 6,549 5,226 723 311 450 3,768 7,198 3,138,169 1,024 1,566 2,457 327 355 0 509 420 192 8,267 5,228 1,919 123 1,893 87 0 4,596 0 0 0 0 July - Dec 2015 0 0 0 0 0 0 0 0 0 0 0 132 0 72,125 0 0 0 0 0 0 0 103,448 115,932 July - Dec 2015 0 72,257 0 0 0 0 0 115,932 3,209,938 72,257 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 103,500 95,999 112,001 0 274,000 4,539,000 3,679,500 700,000 13,000 18,000 18,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 390,500 4,652,999 3,809,501 700,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 67,500 66,279 66,929 0 0 2,000 3,000 0 0 0 0 0 20,500 11,164 22,334 0 4,500 4,109 4,150 0 1,000 961 970 0 7,500 7,390 7,724 0 2,000 2,828 3,030 0 500 224 1,034 0 0 1,044 2,830 0 1,500 1,500 1,500 0 6,000 6,000 6,000 0 1,000 500 500 0 234,500 4,522,000 3,662,500 700,000 27,000 5,000 5,000 0 500 500 500 0 500 500 500 0 3,000 3,000 3,000 0 12,000 2,000 2,000 0 0 15,000 15,000 0 1,000 1,000 1,000 0 390,500 4,652,999 3,809,501 700,000 FY 2016 Requested Final 0 0 380,000 430,500 0 0 0 0 0 0 0 0 0 0 380,000 430,500 FY 2016 Requested Final 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 380,000 430,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 380,000 195 430,500 Change FY 2015 to FY2016 Dollar Percent 0 0% (269,500) -39% 0 0% 0 0% 0 0% 0 0% 0 0% (269,500) -39% Change FY 2015 to FY2016 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (269,500) -39% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (269,500) -39% THIS PAGE INTENTIONALLY LEFT BLANK 196 ENGINEERING Council Adopted 197 Final Budget ENGINEERING Net Change from Previous Budget: 7,500 2% Significant Changes: • There were no significant changes to operations. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 3 5 5 4 3 4 5 3 198 FY2016 4 Percent of Water Fund Engineering 3% Total Department Budget Engineering 600,000 $502,700 $493,500 500,000 400,000 $391,500 $399,000 2015 Final $273,500 300,000 200,000 100,000 0 2012 2013 2014 FY 2016 Budgeted Expenses Engineering 12% 5% Personnel Services Supplies 83% Services 199 Fund Name: Water Fund Fund Number : 53 Department Name: Engineering Department Number: 410 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 332,000 19,000 48,000 0 0 0 0 TOTAL 399,000 DETAIL Acct 110 111 117 120 130 131 132 140 141 142 210 211 213 230 232 233 237 248 249 253 254 311 313 350 351 362 370 381 Acct Description SALARIES AND WAGES OVERTIME COMP TIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE SOFTWARE PURCHASE OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE COPIER USAGE/SUPPLYS/MAINTENANCE PROFESSIONAL SERVICES CONTRACTED SERVICES TRAVEL AND PER DIEM CONFERENCE, SEMINARS & TRAINING MAILING COST DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE TOTALS FY 2016 Final 246,000 0 0 30,000 16,000 4,000 28,000 5,000 2,000 1,000 500 5,000 1,000 1,000 2,000 0 0 2,000 1,500 0 6,000 42,500 0 0 2,500 500 500 2,000 399,000 200 Actual For the Fiscal Year ending June 30, 2012 2013 2014 380,336 339,173 377,140 8,109 10,408 15,688 6,876 5,930 41,448 0 0 0 0 0 0 0 0 0 0 0 0 395,321 434,276 167,947 Actual For the Fiscal Year ending June 30, 2012 2013 2014 298,773 260,817 286,342 0 0 316 0 3 0 28,570 28,313 31,440 17,950 15,707 17,234 4,235 3,673 4,030 26,430 26,494 31,794 3,365 3,240 4,720 1,013 902 1,264 0 24 0 244 46 0 4,726 3,669 4,158 150 128 300 145 773 151 223 0 346 0 394 0 0 1,863 0 1,283 1,283 1,691 1,297 396 1,094 41 0 3,475 0 1,856 4,473 5,191 3,452 37,466 0 15 0 0 0 496 0 0 1,185 317 86 186 238 195 0 1,368 2,139 1,920 July - Dec 2015 119,171 0 0 12,517 7,287 1,704 13,034 740 0 0 0 685 417 486 102 0 0 1,553 168 639 2,359 6,111 0 0 10 50 225 689 395,321 355,511 July - Dec 2015 154,453 6,409 7,085 0 0 0 0 355,511 434,276 167,947 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 252,000 477,000 420,000 322,000 12,500 16,200 20,500 21,500 9,000 9,500 53,000 48,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 273,500 502,700 493,500 391,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 192,500 358,402 312,276 248,000 0 0 0 0 0 0 0 0 20,000 39,207 39,330 18,000 12,000 22,221 19,361 16,000 3,000 5,197 4,528 4,000 21,000 39,962 36,037 28,000 3,000 8,878 4,770 5,000 500 560 1,550 2,000 0 2,573 2,148 1,000 500 500 500 500 7,500 7,500 7,500 7,500 1,000 800 1,000 1,000 0 1,200 1,000 1,000 500 500 5,000 2,000 0 500 0 0 0 0 0 0 1,500 1,500 1,500 2,000 1,500 1,300 1,500 1,500 0 0 0 0 0 2,400 2,500 6,000 6,500 6,500 50,000 43,000 0 0 0 0 0 0 0 1,000 0 0 0 1,000 500 500 500 500 0 500 500 500 2,000 2,000 2,000 2,000 273,500 502,700 493,500 391,500 FY 2016 Requested Final 328,000 332,000 19,000 19,000 48,000 48,000 0 0 0 0 0 0 0 0 395,000 399,000 FY 2016 Requested Final 245,533 246,000 0 0 0 0 29,567 30,000 15,223 16,000 3,560 4,000 27,268 28,000 4,854 5,000 1,034 2,000 961 1,000 500 500 5,000 5,000 1,000 1,000 1,000 1,000 2,000 2,000 0 0 0 0 2,000 2,000 1,500 1,500 0 0 6,000 6,000 42,500 42,500 0 0 0 0 2,500 2,500 500 500 500 500 2,000 2,000 395,000 201 399,000 Change FY 2015 to FY2016 Dollar Percent 10,000 3% (2,500) -12% 0 0% 0 0% 0 0% 0 0% 0 0% 7,500 2% Change FY 2015 to FY2016 Dollar Percent (2,000) -1% 0 0% 0 0% 12,000 67% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (2,500) -33% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (500) -1% 0 0% (1,000) -100% 1,500 150% 0 0% 0 0% 0 0% 7,500 2% THIS PAGE INTENTIONALLY LEFT BLANK 202 CAPITAL PROJECTS Council Adopted 203 Final Budget CAPITAL PROJECTS Net Change from Previous Budget: 1,044,000 45% Significant Changes: • There were no significant changes to operations. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Improvement VARNEY ROAD WATERLINE Project includes the design and construction costs to provide approximately 1,100 feet of a new 8” Ductile Iron Pipe (DIP) water line from 129th Ave to west of 127th Ave to provide adequate looping and flow in this area. This project will include 3 new fire hydrants. Improvement WATERLINE – EL MIRAGE ROAD TO DYSART ROAD Construction of approximately one mile of water line from El Mirage Road to Dysart Road. Carryforward WATER LINE IMPROVEMENTS Amount N $250,000 N $900,000 $678,500 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 0 0 0 0 0 0 204 FY2016 0 Percent of Water Fund Capital Projects 24% Total Department Budget Capital Projects 5,000,000 $4,257,500 $4,650,000 $3,353,500 $2,834,000 4,000,000 $2,309,500 3,000,000 2,000,000 1,000,000 0 2012 2013 2014 2015 Final FY 2016 Budgeted Expenses Capital Projects 45% Capital Outlay/Projects Depreciation 55% 205 Fund Name: Water Fund Fund Number : 53 Department Name: Capital Projects Department Number: 408 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Depreciation TOTAL 0 0 0 0 1,853,500 0 1,500,000 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,243,091 1,433,428 1,523,327 3,353,500 2,243,091 FY 2016 Final 1,523,327 730,112 0 1,578,500 0 275,000 1,500,000 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 0 0 0 0 0 0 0 0 0 2,243,091 1,433,428 1,523,327 July - Dec 2015 5,114 0 0 0 724,998 3,353,500 2,243,091 DETAIL Acct 667 673 675 698 960 Acct Description PRE-CONSTRUCTION DESIGN CITY-WIDE SYSTEM IMPROVEME BRISAS WELL#9 CIP APPROVED CAPITAL DEPRECIATION TOTALS FY 2016 Final 206 1,433,428 July - Dec 2015 0 0 0 0 5,114 0 724,998 1,433,428 1,523,327 730,112 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,857,500 3,250,000 1,434,000 859,500 0 0 0 0 1,400,000 1,400,000 1,400,000 1,450,000 4,257,500 4,650,000 2,834,000 2,309,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 50,000 0 124,500 0 407,500 1,000,000 1,309,500 859,500 2,400,000 2,100,000 0 0 0 150,000 0 0 1,400,000 1,400,000 1,400,000 1,450,000 4,257,500 4,650,000 2,834,000 2,309,500 FY 2016 Requested Final 0 0 0 0 0 0 0 0 275,000 1,853,500 0 0 1,500,000 1,500,000 1,775,000 3,353,500 FY 2016 Requested Final 0 0 0 1,578,500 0 0 275,000 275,000 1,500,000 1,500,000 1,775,000 207 3,353,500 Change FY 2015 to FY2016 Dollar Percent 0 0% 0 0% 0 0% 0 0% 994,000 116% 0 0% 50,000 3% 1,044,000 45% Change FY 2015 to FY2016 Dollar Percent 0 0% 719,000 84% 0 0% 275,000 275000% 50,000 3% 1,044,000 45% THIS PAGE INTENTIONALLY LEFT BLANK 208 DEBT/ TRANSFERS Council Adopted 209 Final Budget DEBT/TRANSFERS Net Change from Previous Budget: 41,500 1% Significant Changes: • Transfers increased due to transfer to General Fund to cover engineering and administrative costs. Capital Items: • No capital was requested this year for this department. Transfers: Gen. Fund Out Water Sewer In Gen. Fund $ - Sewer Fund Water Fund 1,291,500 HURF 183,000 - 771,000 - - - 1,020,000 183,000 - Loans: Gen. Fund 2,125,000 Includes Interest Payments from Water and Sanitation. Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Customer Service Photo Enforcement GF/Cap. St. 50% Each Fund* Sewer Water Per Rate Model Engineering GF/Sewer/HURF Water 25% Each Fund Utility Administration GF/Sewer/HURF Water 25% Each Fund * Based on prior year's fund balance. 210 Percent of Water Fund Debt Service/Transfers 28% Total Department Budget Debt Service/Transfers $3,893,000 4,000,000 3,800,000 $3,934,500 $3,738,000 $3,530,000 3,600,000 $3,372,000 3,400,000 3,200,000 3,000,000 2012 2013 2014 2015 Final FY 2016 Budgeted Expenses Debt Service/Transfers 13% Debt Service - Interest/Fees 59% 28% Bond Principal Transfers 211 Fund Name: Water Fund Fund Number : 53 Department Name: Debt Service/Transfers Department Number: 406/407 SUMMARYOF EXPENDITURES Category 100 200 300 400 600 700 700 923 950 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Bond Principal Future Debt Service Transfers TOTAL 0 0 0 0 0 504,000 1,119,000 0 2,311,500 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 429,577 396,229 426,134 0 0 0 0 0 0 1,857,500 1,236,500 2,115,000 3,934,500 2,287,077 FY 2016 Final 2,541,134 1,135,002 0 0 472,000 1,119,000 0 0 18,000 14,000 0 2,311,500 Actual For the Fiscal Year ending June 30, 2012 2013 2014 34,612 37,987 0 0 0 0 363,702 318,872 408,554 0 0 0 8,222 0 0 13,683 0 0 17,580 17,580 17,580 0 13,568 0 0 0 0 1,857,500 1,236,500 2,115,000 July - Dec 2015 0 0 0 0 0 0 0 0 0 1,135,002 3,934,500 2,287,077 DETAIL Dept 406 406 406 406 406 406 406 406 406 407 Acct 714 715 716 717 718 730 731 773 923 950 Acct Description WIFA 2007 - INTEREST WIFA 2007 - PRINCIPAL WIFA 2006 - INTEREST WIFA 2006 - PRINCIPAL WIFA 2009 - INTEREST COST OF ISSUANCE DEFERRED AMOUNT OF REFUNDING TRUST/AGENCY FEES FUTURE DEBT SERVICE TRANSFER OUT TOTALS FY 2016 Final 212 1,632,729 July - Dec 2015 0 0 0 0 0 0 0 0 1,135,002 1,632,729 2,541,134 1,135,002 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 572,500 530,500 535,500 504,000 1,000,000 1,055,000 1,087,500 1,119,000 100,000 550,000 0 0 1,857,500 1,236,500 2,115,000 2,270,000 3,530,000 3,372,000 3,738,000 3,893,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 147,500 140,000 0 0 270,500 304,000 0 0 364,000 342,500 502,500 472,000 729,500 751,000 1,087,500 1,119,000 0 13,500 0 0 14,500 14,500 0 0 44,000 18,000 18,000 18,000 2,500 2,000 15,000 14,000 100,000 550,000 0 0 1,857,500 1,236,500 2,115,000 2,270,000 3,530,000 3,372,000 3,738,000 3,893,000 FY 2016 Requested Final 0 0 0 0 0 0 0 0 0 0 504,000 504,000 1,119,000 1,119,000 0 0 2,311,500 2,311,500 3,934,500 3,934,500 FY 2016 Requested Final 0 0 0 0 472,000 472,000 1,119,000 1,119,000 0 0 0 0 18,000 18,000 14,000 14,000 0 0 2,311,500 2,311,500 3,934,500 3,934,500 213 Change FY 2015 to FY2016 Dollar Percent 0 0 0 0 0 0 0 0 41,500 41,500 Change FY 2015 to FY2016 Dollar Percent 0 0 0 0 0 0 0 0 0 41,500 41,500 0% 0% 0% 0% 0% 0% 0% 0% 2% 1% 0% 0% 0% 0% 0% 0% 0% 0% 0% 2% 1% THIS PAGE INTENTIONALLY LEFT BLANK 214 SEWER FUND Council Adopted Final Budget 215 SEWER Net Change from Previous Budget: 2,000,000 46% Significant Changes: • Excluding Capital Items, the Sewer Fund increased by $10,000. 216 Capital Items: Capital Capital Outlay Description & Justification: Type: Improvement FIRE AND SMOKE ALARM SYSTEM Install a fire and smoke detection/suppression system at the Wastewater Reclamation Facility. This will include buildings A, B1, B2, and C, D, E, and F. Currently the WRF does not have any of this equipment at the facility because it was not required when the facility was originally constructed. There have been two fires at the facility due to failing electrical equipment that have caused extensive damage. A fire and smoke/suppression system will provide early warning and reduce the amount of fire and smoke damage done to vital equipment and City structures. Improvement MOUNTAIN VIEW SANITARY SEWER Construction of approximately 1000’ new sanitary sewer extension along El Mirage Road from the existing sewer manhole just south of Mountain View alignment to Mountain View Road, then west along Mountain View Road to connect future development west of El Mirage Road. Improvement SEWER LINE – EL MIRAGE RD TO DYSART ROAD Construction of approximately one mile of new sanitary sewer from El Mirage Road to Dysart Road. Equipment FINE SCREENS REPLACEMENT PROGRAM Replace the current fine screens system with new, more efficient equipment. The two current units are 13 years old and are not performing as they should. This is causing more solids to build up in the basins and accelerated wear on other equipment. Equipment ODOR SCRUBBER REPAIRS Replacement of the chemical pumps and all PVC piping. The current pumps have worn seals, diaphragms, and are leaking. The cost to rebuild the pumps is the same as a replacement pump. Purchasing new pumps is the better option as they will be much more efficient than the current pumps, even if rebuilt. The PVC piping needs to be replaced because the new pumps will require re-piping of the system and all of the piping has become brittle with age. Equipment CHEMICAL STORAGE CONTAINMENT Replace the damaged chemical storage tanks. The tanks are plastic and are currently leaking as age has made them hard and brittle. This would also include the installation of new PVC piping, which is the original piping installed when the plant was constructed. In addition, the concrete containment area is damaged due to the leaking chemical tank and will be replaced as well. This will include concrete rehabilitation, berm replacement, and a chemical resistant coating applied to the new concrete. Equipment REPLACE PUMPS AND MOTORS Replace well pumps and motors if one fails or meets life cycle and cannot be salvaged. 217 New/Repl. N Amount $300,000 N $165,000 N $900,000 R $550,000 R $40,000 R $60,000 R $125,000 Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 10 10 9 8 9 9 7 7 Authorized Filled Transfers: Transfer Out Gen. Fund Water 810,000 771,000 Sewer In Sewer Fund Water Fund 1,020,000 Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Customer Service Photo Enforcement GF/Cap. St. 50% Each Fund* Sewer Water Per Rate Model Engineering GF/Sewer/HURF Water 25% Each Fund Utility Administration GF/Sewer/HURF Water 25% Each Fund * Based on prior year's fund balance. 218 FY2016 8 Percent of Citywide Expenditure Budget (Excludes Contingency) Sewer Fund 5% Total Fund Budget Sewer Fund $6,362,500 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 $5,009,501 $4,949,500 $4,383,000 2012 2013 $4,362,500 2014 2015 Final FY 2016 Budgeted Expenditures 0% Sewer Fund 2%0% 0%15% Personnel Services 11% Supplies Services 58% 14% Capital Outlay/Projects Debt Service/Fees 219 Fund Name: Sewer Fund Number : 54 REVENUES Acct 300 501 601 970 FY 2016 Final 3,100,000 494,000 0 1,020,000 Acct Description SEWER SERVICE CHARGES BOND PROCEEDS SEWER IMPACT FEES TRANSFERS IN TOTAL REVENUES 4,614,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 950 960 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Transfers Out Depreciation FY 2016 Final 564,500 386,500 495,000 6,000 2,140,000 264,500 1,581,000 925,000 TOTAL 6,362,500 220 Actual For the Fiscal Year ending June 30, 2012 2013 2014 2,753,180 3,203,962 3,127,298 0 0 0 0 0 0 0 0 1,020,000 2,753,180 4,147,298 1,862,083 Actual For the Fiscal Year ending June 30, 2012 2013 2014 663,939 670,848 575,180 270,720 234,442 210,063 511,375 475,550 428,104 318,634 25,557 115,602 32,000 1,440 746 0 54,354 55,797 0 713,500 1,360,000 0 843,237 884,825 July - Dec 2015 233,256 147,123 196,208 0 82,847 0 798,750 435,000 1,796,668 3,203,962 July - Dec 2015 1,352,083 0 0 510,000 3,018,928 3,630,317 1,893,184 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 3,000,000 3,100,000 3,100,000 0 825,000 700,000 0 0 0 0 0 0 0 1,020,000 1,020,000 0 3,825,000 4,820,000 4,120,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 741,000 743,000 648,001 596,500 318,000 328,300 369,500 347,000 503,500 498,200 488,000 531,000 1,350,000 6,000 6,000 6,000 2,037,000 1,194,000 973,500 150,000 0 0 264,500 264,500 0 713,500 1,360,000 1,597,500 0 900,000 900,000 870,000 4,949,500 4,383,000 5,009,501 4,362,500 FY 2016 Requested Final 3,100,000 3,100,000 0 494,000 0 0 1,020,000 1,020,000 4,120,000 4,614,000 FY 2016 Requested Final 561,000 564,500 386,500 386,500 535,000 495,000 6,000 6,000 1,240,000 2,140,000 264,500 264,500 1,581,000 1,581,000 925,000 925,000 5,499,000 6,362,500 221 Change FY 2015 to FY2016 Dollar Percent 0 0% 494,000 494000% 0 0% 0 0% 494,000 12% Change FY 2015 to FY2016 Dollar Percent (32,000) -5% 39,500 11% (36,000) -7% 0 0% 1,990,000 1327% 0 0% (16,500) -1% 55,000 6% 2,000,000 46% 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 400 401 401 401 408 408 408 408 408 408 408 408 408 408 110 111 117 120 123 130 131 132 140 141 142 199 210 211 213 221 222 224 230 232 233 237 249 250 251 253 254 256 311 312 313 320 325 326 328 333 334 351 362 370 376 377 381 385 387 418 436 617 650 661 714 716 717 718 773 211 253 256 404 405 667 670 671 672 674 698 950 960 EXPENDITURES SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE CALL BACK PAY SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION SMALL TOOLS/EQUIP/PARTS FUEL & LUBRICANTS SAFETY EQUIPMENT/SUPPLIES PIPES AND FITTINGS CHEMICAL EXPENSE LAB SUPPLIES OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES BUILDING MAINTENANCE/REPAIR COMPUTER/PRINTER MAINTENANCE VEHICLE MAINTENANCE/REPAIR COPIER USAGE/SUPPLYS/MAINTENANCE WWTP MAINTENANCE/REPAIRS PROFESSIONAL SERVICES LEGAL SERVICES CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTIING TECH/SOFTWARE SUPPORT LICENSE AND PERMITS EQUIPMENT RENT/LEASES SAMPLING/TESTING SLUDGE DISPOSAL CONFERENCE,SEMINAR & TRAINING MAILING COST DUES-MEMBERSHIPS-FEES LATE FEES MISCELLANEOUS EXPENSES CELL PHONE/PAGER EXPENSE BUILDING SEWER SERVICE WWTP ELECTRICITY SPECIAL PROJECTS RATE STUDY EQUIPMENT PURCHASE VEHICLE PURCHASE SYSTEMS IMPROVEMENTS WIFA 2007 - INTEREST WIFA - INTEREST WIFA - PRINCIPAL WIFA 2009 - INTEREST TRUST/AGENCY FEES FUEL & LUBRICANTS VEHICLE MAINTENANCE/REPAIR WWTP MAINTENANCE/REPAIRS PW10-2T03 RANCHETTES SEWER LINE SEWER TREATMENT PLANT-PERC PRE-CONSTRUCTION DESIGN WASTEWATER SYSTEM IMPROVEMENTS WWTP SECURITY CITY-WIDE DRAINAGE IMPROVEMENTS SOUTHERN SEWER EXT. AND LINES CIP APPROVED CAPITAL TRANSFERS OUT DEPRECIATION TOTALS 391,000 3,000 0 77,000 7,500 25,000 6,000 46,000 17,000 3,000 4,000 (15,000) 2,000 1,000 5,000 0 138,000 5,000 1,500 500 1,500 0 500 10,000 2,000 4,000 1,000 158,500 22,500 5,000 71,000 0 9,500 22,500 2,000 35,000 70,000 2,000 500 2,000 0 0 4,000 4,000 245,000 0 6,000 125,000 0 0 0 80,000 180,500 0 4,000 6,000 10,000 40,000 0 0 0 815,000 300,000 0 900,000 0 1,581,000 925,000 6,362,500 222 Actual For the Fiscal Year ending June 30, 2012 2013 2014 501,052 494,379 396,667 1,901 776 896 415 236 716 54,794 68,109 70,017 0 0 0 29,993 29,814 23,130 7,014 6,973 5,410 54,213 54,151 45,433 12,151 13,853 17,898 2,406 2,510 1,453 0 47 0 0 0 13,560 1,030 2,272 1,856 1,639 7,397 4,392 4,445 4,322 4,535 4,002 0 0 125,637 115,435 104,780 7,482 4,984 4,082 1,367 1,113 894 339 119 0 2,349 1,803 151 0 0 6,370 967 553 0 5,192 9,575 7,559 219 1,059 0 2,003 14,632 10,551 604 757 721 113,445 70,421 64,172 47,674 27,695 4,373 0 0 0 104,290 76,805 46,686 0 61 0 11,076 12,981 7,872 19,293 14,283 17,441 2,200 0 0 23,442 28,031 17,339 66,295 81,434 86,685 185 1,751 1,900 94 159 90 1,000 0 0 202 60 370 0 2 0 4,935 6,000 4,922 0 3,317 4,121 233,893 224,876 231,196 0 25,557 115,602 0 0 0 0 0 0 32,000 1,440 0 0 0 0 0 20,649 0 0 23,445 55,797 0 0 0 0 8,752 0 0 1,508 0 0 0 0 0 0 0 0 0 0 318,634 0 0 0 0 0 0 0 0 0 0 746 0 0 0 0 0 0 0 0 0 0 0 0 0 713,500 1,360,000 0 843,237 884,825 1,796,668 3,018,928 3,630,317 July - Dec 2015 164,327 2,826 21 31,446 0 9,779 2,287 19,123 3,447 0 0 0 0 349 663 0 47,135 2,326 140 0 124 0 227 3,358 0 3,325 438 89,038 7,590 0 30,649 0 6,559 10,930 0 11,254 26,973 0 105 1,500 0 0 1,974 1,962 96,712 0 0 77,733 0 0 0 0 0 0 0 0 0 0 0 0 5,114 0 0 0 0 0 798,750 435,000 1,893,184 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 552,000 554,352 494,706 414,000 0 5,000 6,000 3,000 0 0 0 0 71,000 67,963 40,666 83,000 0 0 0 7,500 34,500 34,370 30,672 26,000 8,000 8,038 7,173 6,000 59,500 61,810 57,089 48,000 15,000 21,026 19,473 17,000 1,000 1,120 2,326 3,000 0 4,321 4,896 4,000 0 (15,000) (15,000) (15,000) 2,000 2,000 2,000 2,000 4,500 4,500 10,000 7,500 5,000 5,000 5,000 5,000 0 0 0 0 100,000 112,950 138,000 138,000 7,500 5,000 5,000 5,000 1,000 1,500 1,500 1,500 500 500 500 500 2,000 500 1,500 1,500 0 0 0 0 500 500 500 500 8,500 8,500 10,000 10,000 1,500 1,500 2,000 2,000 6,000 6,000 14,000 14,000 1,000 1,000 1,000 1,000 178,000 178,850 178,500 158,500 25,000 30,500 24,500 22,500 5,000 5,000 5,000 5,000 106,000 87,700 71,000 111,000 0 0 0 0 9,200 9,500 9,500 16,000 18,000 22,800 22,500 22,500 5,000 2,000 2,000 2,000 30,000 30,000 30,000 35,000 60,000 60,000 70,000 70,000 1,500 2,000 2,000 2,000 500 500 500 500 500 0 2,000 2,000 0 0 0 0 0 0 0 0 6,000 7,000 4,000 4,000 0 0 0 0 230,000 241,500 245,000 245,000 0 0 0 0 0 6,000 6,000 6,000 114,000 119,000 125,000 125,000 0 0 0 0 0 500,000 0 0 0 0 0 0 0 0 85,000 80,000 0 0 175,000 180,500 0 0 0 0 0 0 4,500 4,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,350,000 0 0 0 0 0 124,500 0 100,000 0 620,000 0 273,000 240,000 0 0 500,000 100,000 104,000 25,000 1,050,000 0 0 0 0 235,000 0 0 0 713,500 1,360,000 1,597,500 0 900,000 900,000 870,000 4,949,500 4,383,000 5,009,501 4,362,500 FY 2016 Requested Proposed 390,461 391,000 3,000 3,000 0 0 76,339 77,000 7,500 7,500 24,860 25,000 5,814 6,000 45,990 46,000 16,157 17,000 2,067 3,000 3,812 4,000 (15,000) (15,000) 2,000 2,000 1,000 1,000 5,000 5,000 0 0 138,000 138,000 5,000 5,000 1,500 1,500 500 500 1,500 1,500 0 0 500 500 10,000 10,000 2,000 2,000 4,000 4,000 1,000 1,000 158,500 158,500 22,500 22,500 5,000 5,000 111,000 71,000 0 0 9,500 9,500 22,500 22,500 2,000 2,000 35,000 35,000 70,000 70,000 2,000 2,000 500 500 2,000 2,000 0 0 0 0 4,000 4,000 4,000 4,000 245,000 245,000 0 0 6,000 6,000 125,000 125,000 0 0 0 0 0 0 80,000 80,000 180,500 180,500 0 0 4,000 4,000 6,000 6,000 10,000 10,000 40,000 40,000 0 0 0 0 0 0 815,000 815,000 300,000 300,000 0 0 0 900,000 0 0 1,581,000 1,581,000 925,000 925,000 5,499,000 6,362,500 223 Change FY 2015 to FY2016 Dollar Percent (23,000) -6% 0 0% 0 0% (6,000) -7% 0 0% (1,000) -4% 0 0% (2,000) -4% 0 0% 0 0% 0 0% 0 0% 0 0% (6,500) -87% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (10,000) -71% 0 0% 0 0% 0 0% 0 0% (40,000) -36% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 4,000 4000% 0 0% 0 0% 0 0% 0 0% 0% 0 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 6,000 6000% 10,000 10000% 40,000 40000% 0 0% 0 0% 0 0% 815,000 815000% 300,000 300000% (25,000) -100% 900,000 900000% 0 0% (16,500) -1% 55,000 6% 2,000,000 46% THIS PAGE INTENTIONALLY LEFT BLANK 224 SANITATION FUND Council Adopted Final Budget 225 SANITATION Net Change from Previous Budget: 22,000 2% Significant Changes: • Parks and Sons fee increased by 2.1% per contract. Capital Items: • No capital was requested this year for this department. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY20132 FY2014 FY2015 0 0 0 0 0 0 0 0 Authorized Filled Transfers: Transfer Gen. Fund Out Sanitation Sanitation In 297,500 Loans: Gen. Fund 0 226 FY2016 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Sanitation Fund 1% Total Fund Budget Sanitation Fund $1,924,500 2,000,000 $1,314,800 $1,374,500 $1,342,500 2014 2015 $1,364,500 1,500,000 1,000,000 500,000 0 2012 2013 Final FY 2016 Budgeted Expenditures 0% 0% 0% 0% 3% 0% 0% Sanitation Fund 5% Personnel Services Supplies 92% Services 227 Fund Name: Sanitation Fund Number : 52 REVENUES Acct 100 150 160 842 750 501 970 FY 2016 Final 1,525,000 0 0 0 0 0 0 Acct Description TRASH SERVICE CHARGES GARBAGE CONTAINER SALES RECYCLING REVENUE INTEREST REVENUE UNCLASSIFIED REVENUE BOND PROCEEDS TRANSFER IN TOTAL REVENUES 1,525,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 950 110 111 130 131 199 223 242 247 336 337 360 383 390 394 724 725 910 950 Actual For the Fiscal Year ending June 30, 2012 2013 2014 1,258,266 1,404,144 1,556,046 8,850 2,930 500 608 2,074 1,716 0 0 0 0 0 0 0 0 0 0 0 0 1,267,724 1,409,148 July - Dec 2015 660,439 300 1,613 0 0 0 0 1,558,262 662,352 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 27,120 646,760 77,994 68,085 835,880 867,229 941,558 0 0 0 0 0 0 0 0 0 0 0 0 320,000 292,000 325,000 July - Dec 2015 0 24,768 378,346 0 0 0 0 147,498 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency Transfer Out FY 2016 Final 30,000 59,500 977,500 0 0 0 0 297,500 TOTAL 1,364,500 1,774,640 1,270,223 1,356,763 550,612 0 0 0 0 30,000 47,000 12,000 500 882,500 15,000 2,000 16,000 2,000 60,000 0 0 0 297,500 0 0 0 0 0 630,066 8,150 8,544 807,877 11,004 0 13,836 3,163 0 0 0 0 292,000 0 0 0 0 0 46,197 31,797 0 830,344 15,814 2,863 15,946 2,262 0 0 0 0 325,000 0 0 0 0 27,120 45,819 22,165 101 863,669 30,200 5,701 16,356 1,165 24,467 0 0 0 320,000 0 0 0 0 0 24,768 0 0 366,144 5,031 818 5,799 554 0 0 0 0 147,498 1,364,500 1,774,640 1,270,223 1,356,763 550,612 138,925 201,499 111,740 EXPENDITURES SALARIES AND WAGES OVERTIME SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION LABOR DISTRIBUTION GARBAGE CONTAINERS/PARTS HHW EXPENSES RECYCLING SUPPLIES TRASH SERVICE CHARGES LANDFILL FEES PRINTING COST TRASH SERVICE RECYCLING BIN TRASH PICKUP BULK TRASH DEBT SERVICE - PRINCIPAL DEBT SERVICE - INTEREST OPERATING CONTINGENCIES TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 160,500 228 (506,916) Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 1,204,500 1,390,000 1,500,000 1,525,000 10,000 10,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 600,000 0 0 0 0 0 0 0 1,814,500 1,400,000 1,500,000 FY 2016 Requested Final 1,525,000 1,525,000 0 0 0 0 0 0 0 0 0 0 0 0 1,525,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 30,000 30,000 30,000 642,500 82,500 59,500 59,500 852,500 877,300 965,000 958,000 0 0 0 0 0 0 0 0 100,000 0 0 0 37,500 0 0 0 292,000 325,000 320,000 295,000 1,525,000 1,525,000 FY 2016 Requested Final 30,000 30,000 59,500 59,500 977,500 977,500 0 0 0 0 0 0 0 0 297,500 297,500 Change FY 2015 to FY2016 Dollar Percent 0 0 0 0 0 0 0 0 0% 0% 0% 0% 0% 0% 0% 0% Change FY 2015 to FY2016 Dollar Percent 0 0 19,500 0 0 0 0 2,500 0% 0% 2% 0% 0% 0% 0% 1% 1,924,500 1,314,800 1,374,500 1,342,500 1,364,500 1,364,500 22,000 2% 0 0 0 0 0 630,000 12,000 500 805,000 23,000 0 17,000 7,500 0 75,000 25,000 37,500 292,000 0 0 0 0 30,000 45,000 37,000 500 829,500 23,000 2,000 18,800 4,000 0 0 0 0 325,000 0 0 0 0 30,000 47,000 12,000 500 900,000 25,000 2,000 16,000 2,000 20,000 0 0 0 320,000 0 0 0 0 30,000 47,000 12,000 500 863,000 15,000 2,000 16,000 2,000 60,000 0 0 0 295,000 1,924,500 1,314,800 1,374,500 1,342,500 0 0 0 0 30,000 47,000 12,000 500 882,500 15,000 2,000 16,000 2,000 60,000 0 0 0 297,500 0 1,364,500 0 0 0 0 30,000 47,000 12,000 500 882,500 15,000 2,000 16,000 2,000 60,000 0 0 0 297,500 0 1,364,500 0 0 0 0 0 0 0 0 19,500 0 0 0 0 0 0 0 0 2,500 0 22,000 0% 0% 0% 0% 0% 0% 0% 0% 2% 0% 0% 0% 0% 0% 0% 0% 0% 1% 0% 2% 85,200 125,500 182,500 160,500 160,500 (110,000) 229 (22,000) -12% THIS PAGE INTENTIONALLY LEFT BLANK 230 HIGHWAY USER REVENUE FUND (HURF) Council Adopted Final Budget 231 THIS PAGE INTENTIONALLY LEFT BLANK 232 HURF Net Change from Previous Budget: 500 0% Significant Changes: • Traffic signal maintenance (TSM) is being budgeted at $74,500. TSM costs have been substantially offset by reductions in electricity and capital. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Amount Improvement VARNEY ROAD SIDEWALK Construct approximately 5,800 SF of sidewalk on the north side of Varney Road between El Mirage Road and 125th Ave. The project will also include the relocation of the existing APS cabinet. N $80,000 Improvement PAVEMENT MANAGEMENT The purpose of the Pavement Management Plan is to perform cost effective street improvements by properly matching the maintenance and rehabilitation methods to the pavement condition to extend the life of the City streets, which will enhance the safety and quality of the City’s transportation system and community appearance. N $850,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 6 6 6 6 3 6 6 6 233 FY2016 6 Transfers: Transfer Water Out HURF In Gen. Fund HURF 553,000 183,000 Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* Customer Service Sewer Water Per Rate Model Engineering GF/Sewer/HURF Water 25% Each Fund Utility Administration GF/Sewer/HURF * Based on prior year's fund balance. Water 25% Each Fund 234 Percent of Citywide Expenditure Budget (Excludes Contingency) HURF Fund 3% Total Fund Budget Highway User Revenue Fund $2,991,001 3,000,000 2,500,000 $2,084,500 $2,181,000 $2,377,500 $2,378,000 2015 Final 2,000,000 1,500,000 1,000,000 500,000 0 2012 2013 2014 FY 2016 Budgeted Expenditures 0% Highway User Revenue Fund 0% 0% 0% 20% Personnel Services 42% 8% Supplies Services Capital Outlay/Projects 0% 30% 235 Fund Name: HURF Fund Number : 21 REVENUES Acct 100 250 550 842 970 FY 2016 Final 1,825,000 0 0 0 553,000 Acct Description HURF/STATE GASOLINE TAX TRANSPORTATION FEE REIMBURSEMENT INTEREST REVENUE TRANSFER IN TOTAL REVENUES 2,378,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 110 111 117 120 123 130 131 132 140 141 142 198 210 211 213 219 225 233 237 249 253 269 270 312 313 320 328 351 353 361 370 381 388 460 463 610 650 665 666 950 Actual For the Fiscal Year ending June 30, 2012 2013 2014 1,592,018 1,740,973 1,795,518 36,134 0 0 9,800 9,800 0 0 0 0 100,000 41,000 365,000 1,737,952 1,791,773 2,160,518 861,417 Actual For the Fiscal Year ending June 30, 2012 2013 2014 327,458 368,518 387,430 148,155 88,944 105,794 607,342 621,820 724,317 169,316 587,907 1,293,196 387,436 17,598 72,450 0 0 0 0 0 195,000 July - Dec 2015 181,163 65,107 297,210 0 791,954 0 87,498 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Transfer Out FY 2016 Final 435,500 169,500 660,000 0 930,000 0 183,000 TOTAL 2,378,000 1,639,707 1,684,787 281,000 5,000 0 66,000 7,500 19,000 5,000 34,000 13,000 2,000 3,000 0 2,500 18,000 2,000 12,500 6,500 0 0 3,500 0 50,000 74,500 0 242,000 0 2,500 500 0 500 1,500 3,000 410,000 0 0 0 0 0 930,000 183,000 229,329 2,666 0 47,622 0 13,630 3,188 24,293 5,500 1,223 7 0 494 32,059 2,007 8,681 8,902 0 997 2,151 0 92,864 0 3,300 221,759 0 0 0 0 56 958 2,077 379,192 3,724 165,592 0 0 0 387,436 0 246,269 6,322 576 58,769 0 14,701 3,438 27,940 8,978 1,498 27 0 1,259 30,265 4,744 16,732 998 177 0 6,744 13 28,012 0 0 223,746 0 7,170 0 0 537 1,972 2,660 385,735 429,492 158,415 0 0 0 17,598 0 2,378,000 1,639,707 1,684,787 0 98,245 106,986 EXPENDITURES SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE CALL BACK PAY SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKERS COMP REIMBURSEMENTS SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES STREET SIGN EXPENSES ASPHALT/COAL MATERIAL UNIFORMS EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE/REPAIR OTHER MAINTENANCE/REPAIRS TRAFFIC SIGNAL MAINT/REPAIRS LEGAL SERVICES CONTRACTED SERVICES MEDICAL/DRUG EXAMS & TESTING EQUIPMENT RENT/LEASES CONFERENCE,SEMINAR & TRAINING TUITION REIMBURSEMENT PUBLISHING/ADVERTISEMENT DUES-MEMBERSHIPS-FEES CELL PHONE/PAGER EXPENSE STREET/TRAFFIC LIGHT ELECTRICITY STREET IMPROVEMENTS TRAFFIC SIGNAL PROJECTS FIELD EQUIPMENT PURCHASE VEHICLE PURCHASE TRAFFIC SIGNAL IMPROVEMENTS STREET IMPROVEMENTS TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 236 July - Dec 2015 757,419 0 0 0 103,998 2,778,187 254,516 4,989 1,496 60,258 0 15,179 3,550 30,123 16,240 1,239 0 (160) 773 28,027 2,022 11,547 5,691 0 0 15,976 0 41,758 0 0 256,565 0 202 0 2,000 267 2,086 1,998 461,199 1,211,190 82,006 17,312 0 55,138 0 195,000 2,778,187 (617,669) 1,422,932 119,810 4,376 650 29,421 0 7,256 1,697 14,481 3,472 0 0 0 832 5,193 646 14,246 0 0 0 3,156 0 7,620 33,414 0 126,942 67 512 0 0 0 30 1,226 168,433 0 0 0 0 110,767 681,187 87,498 1,422,932 (561,515) Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 1,600,000 1,790,000 1,790,000 1,800,000 0 0 0 0 0 0 0 0 0 0 0 0 100,000 41,000 365,000 208,000 1,700,000 1,831,000 2,155,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 415,000 407,000 405,001 152,000 108,900 266,000 617,000 660,100 685,000 155,000 1,005,000 525,000 745,500 0 915,000 0 0 0 0 0 195,000 2,008,000 2015 426,500 109,000 715,000 0 952,000 0 175,000 FY 2016 Requested Final 1,800,000 1,825,000 0 0 0 0 0 0 578,000 553,000 2,378,000 FY 2016 Requested 431,000 175,000 715,000 0 930,000 0 183,000 Change FY 2015 to FY2016 Dollar Percent 25,000 1% 0 0% 0 0% 0 0% 345,000 166% 2,378,000 Final 435,500 169,500 660,000 0 930,000 0 183,000 370,000 18% Change FY 2015 to FY2016 Dollar Percent 9,000 2% 60,500 56% (55,000) -8% 0 0% (22,000) -2% 0 0% 8,000 5% 2,084,500 2,181,000 2,991,001 2,377,500 2,434,000 2,378,000 292,500 0 0 58,000 0 18,500 4,500 31,500 9,500 500 0 0 2,500 25,000 2,000 12,500 6,500 0 0 3,500 0 100,000 0 0 206,500 0 2,500 0 0 500 2,000 3,000 402,500 0 155,000 0 0 0 745,500 0 271,713 0 0 65,969 0 16,846 3,940 30,296 10,632 896 6,708 0 2,500 25,000 2,000 12,500 6,500 0 0 3,500 0 56,900 0 0 212,100 0 2,500 0 0 500 2,000 3,000 440,000 850,000 155,000 0 0 0 0 0 271,228 0 0 66,335 0 16,816 3,933 31,300 11,261 1,550 2,578 0 2,500 25,000 2,000 12,500 6,500 0 0 160,500 0 57,000 0 0 212,000 0 2,500 0 0 500 2,000 3,000 465,000 370,000 155,000 0 0 65,000 850,000 195,000 279,000 0 0 65,000 7,500 18,000 5,000 33,000 13,000 2,000 4,000 0 2,500 25,000 2,000 12,500 6,500 0 0 3,500 0 57,000 0 0 242,000 0 2,500 0 0 500 2,000 3,000 465,000 0 0 0 0 102,000 850,000 175,000 280,645 5,000 0 65,245 7,500 18,175 4,251 33,624 12,919 1,550 2,090 0 2,500 16,500 2,000 12,500 6,500 0 0 3,500 0 57,000 74,500 0 242,000 0 2,500 500 0 500 1,500 3,000 465,000 0 0 0 0 0 930,000 183,000 281,000 5,000 0 66,000 7,500 19,000 5,000 34,000 13,000 2,000 3,000 0 2,500 18,000 2,000 12,500 6,500 0 0 3,500 0 50,000 74,500 0 242,000 0 2,500 500 0 500 1,500 3,000 410,000 0 0 0 0 0 930,000 183,000 2,084,500 2,181,000 2,991,001 2,377,500 2,434,000 2,378,000 500 0% 0 369,500 -100% (384,500) (350,000) (836,001) (369,500) (56,000) 500 2,000 5,000 0 1,000 0 1,000 0 1,000 0 0 (1,000) 0 0 (7,000) 0 0 0 0 0 0 0 (7,000) 74,500 0 0 0 0 500 0 0 (500) 0 (55,000) 0 0 0 0 (102,000) 80,000 8,000 237 0% 1% 5000% 0% 2% 0% 6% 0% 3% 0% 0% -25% 0% 0% -28% 0% 0% 0% 0% 0% 0% 0% -12% 74500% 0% 0% 0% 0% 500% 0% 0% -25% 0% -12% 0% 0% 0% 0% -100% 9% 5% THIS PAGE INTENTIONALLY LEFT BLANK 238 LOCAL TRANSPORTATION ASSISTANCE FUND (LTAF) Council Adopted Final Budget 239 LTAF Net Change from Previous Budget: (41,000) -12% Significant Changes: • Covers cost of ADA transportation program. • All available and unallocated funds have been budgeted in Operating Materials and Supplies. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 0 0 0 0 0 0 240 FY2016 0 Percent of Citywide Expenditure Budget (Excludes Contingency) LTAF Fund >1% Total Fund Budget LTAF Fund $335,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 $335,000 $294,000 $84,500 2012 $52,500 2013 2014 2015 Final FY 2016 Budgeted Expenditures 0% 0% 0% 0% 0% 0% 0% 11% LTAF Fund Supplies 89% Services 241 Fund Name: LTAF Fund Number : 23 REVENUES Acct 150 200 350 842 FY 2016 Final 94,000 0 0 0 Acct Description LTAF/LOTTERY REVENUE SHARING D.A.R.T. BUS FARES VALLEY METRO (RPTA) INTEREST REVENUE TOTAL REVENUES 94,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency TOTAL 110 111 120 130 131 132 140 141 142 219 249 313 650 EXPENDITURES SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX STREET SIGN EXPENSES OPERATING MATERIAL & SUPPLIES CONTRACTED SERVICES VEHICLE PURCHASE TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES FY 2016 Final 0 263,000 31,000 0 0 0 0 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 93,504 0 0 93,297 0 0 0 93,297 93,504 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 845 0 62,942 41,978 0 0 0 0 0 0 0 0 0 0 0 0 July - Dec 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 July - Dec 2015 0 0 0 0 176,406 0 0 294,000 63,787 41,978 0 176,406 0 0 0 0 0 0 0 0 0 0 263,000 31,000 0 0 0 0 0 0 0 0 0 0 845 0 62,942 0 0 0 0 0 0 0 0 0 0 0 0 41,978 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 176,406 294,000 63,787 41,978 0 176,406 (200,000) 29,510 51,526 0 (176,406) 242 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 0 0 111,000 111,000 84,500 52,500 31,000 31,000 0 0 0 0 0 0 193,000 193,000 0 0 0 0 0 0 0 0 FY 2016 Requested Final 94,000 94,000 0 0 0 0 0 0 94,000 94,000 FY 2016 Requested Final 0 0 263,000 263,000 31,000 31,000 0 0 0 0 0 0 0 0 Change FY 2015 to FY2016 Dollar Percent 94,000 94000% 0 0% 0 0% 0 0% 94,000 94000% Change FY 2015 to FY2016 Dollar Percent 0 0% 152,000 137% 0 0% 0 0% (193,000) -100% 0 0% 0 0% 84,500 52,500 335,000 335,000 294,000 294,000 (41,000) -12% 0 0 0 0 0 0 0 0 0 0 0 84,500 0 0 0 0 0 0 0 0 0 0 0 0 52,500 0 0 0 0 0 0 0 0 0 0 0 111,000 31,000 193,000 0 0 0 0 0 0 0 0 0 0 111,000 31,000 193,000 0 0 0 0 0 0 0 0 0 0 263,000 31,000 0 0 0 0 0 0 0 0 0 0 0 263,000 31,000 0 0 0 0 0 0 0 0 0 0 0 152,000 0 (193,000) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 137% 0% -100% 84,500 52,500 335,000 335,000 294,000 294,000 (41,000) -12% (84,500) (52,500) (335,000) (335,000) (200,000) (200,000) 135,000 -40% 243 THIS PAGE INTENTIONALLY LEFT BLANK 244 CAPITAL PROJECTS FUND - STREETS Council Adopted Final Budget 245 THIS PAGE INTENTIONALLY LEFT BLANK 246 CAPITAL PROJECTS – STREETS Net Change from Previous Budget: (3,813,500) -12% Significant Changes: • The $430,000 annual interest payment to advance El Mirage Road has been included in this fund. Capital Items: Capital Type: Capital Outlay Description & Justification: Improvement NORTHERN PARKWAY Northern Avenue is to be widened into an expressway/parkway configuration. Northern Parkway is to be widened as a road of regional significance. Costs include Design Concept Report, design, ROW acquisition, and construction shared between project partners El Mirage, Glendale, Peoria, Maricopa County, and MAG. The City will be budgeting $500,000 per fiscal year for its $9,474,500 portion of the overall project. Carryforward EL MIRAGE ROAD IMPROVEMENTS New/Repl. Amount R $500,000 $26,202,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 0 0 0 0 0 0 247 FY2016 0 Transfers: Transfer Capital St. Out In Photo 594,500 Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* * Based on prior year's fund balance. 248 Percent of Citywide Expenditure Budget (Excludes Contingency) Capital - Streets Fund 36% Total Fund Budget Capital Streets Fund $32,294,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 $32,115,500 $30,945,500 $27,132,000 $6,400,000 2012 2013 2014 2015 Final FY 2016 Budgeted Expenditures Capital Streets Fund 2% Capital Outlay/Projects Debt Service/Fees 98% 249 Fund Name: Capital Projects - Streets Fund Number : 56 REVENUES Acct 200 220 550 755 842 501 970 FY 2016 Final Acct Description DYSART-ROAD IMPROVEMENTS MAG STREET GRANT REIMBURSEMENTS RECOVERY FROM PRIOR YEAR INTEREST REVENUE BOND PROCEEDS TRANSFER IN 0 0 10,553,000 0 0 11,679,500 1,024,500 TOTAL REVENUES 23,257,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency TOTAL 666 669 697 699 752 950 EXPENDITURES STREET IMPROVEMENTS EL MIRAGE ROAD IMPROVEMENT NORTHERN PARKWAY CONSTRUCTION NOT IN CIP INTEREST PAYMENTS TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES FY 2016 Final 0 0 0 0 26,702,000 430,000 0 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 0 0 0 0 45,972 1,052,944 1,498 2,196 0 0 5,420 2,836 0 6,400,000 0 0 76,000 1,766,801 1,498 6,529,588 July - Dec 2015 67,821 0 778,821 3,027 6,682 0 735,000 2,822,581 1,591,351 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 0 0 0 0 0 0 0 0 0 126,671 618,834 1,454,650 0 0 0 0 0 0 July - Dec 2015 0 0 0 0 1,407,674 0 250,000 27,132,000 126,671 618,834 1,454,650 1,657,674 0 26,202,000 500,000 0 430,000 0 0 126,671 0 0 0 0 0 598,740 0 20,094 0 0 10,552 987,802 0 456,296 0 0 0 1,407,674 0 0 0 250,000 27,132,000 126,671 618,834 1,454,650 1,657,674 (3,875,000) (125,173) 5,910,754 1,367,931 250 (66,323) Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 0 0 0 0 0 25,818,000 25,996,500 21,947,000 0 0 0 0 0 0 0 0 6,400,000 6,400,000 0 3,045,500 0 76,000 1,020,500 735,000 6,400,000 32,294,000 27,017,000 25,727,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,400,000 32,294,000 32,115,500 30,945,500 0 0 0 0 0 0 0 0 FY 2016 Requested Final 0 0 0 0 7,740,000 10,553,000 0 0 0 0 11,679,500 11,679,500 1,024,500 1,024,500 20,444,000 23,257,000 FY 2016 Requested Final 0 0 0 0 0 0 0 0 18,641,500 26,702,000 430,000 430,000 0 0 Change FY 2015 to FY2016 Dollar Percent 0 0% 0 0% (11,394,000) -52% 0 0% 0 0% 8,634,000 284% 289,500 39% (2,470,500) -10% Change FY 2015 to FY2016 Dollar Percent 0 0% 0 0% 0 0% 0 0% (4,243,500) -14% 430,000 430000% 0 0% 6,400,000 32,294,000 32,115,500 30,945,500 19,071,500 27,132,000 (3,813,500) -12% 0 6,400,000 0 0 0 0 0 32,094,000 0 200,000 0 0 200,000 31,430,500 0 485,000 0 0 193,000 30,752,500 0 0 0 0 0 18,141,500 500,000 0 430,000 0 0 26,202,000 500,000 0 430,000 0 (193,000) (4,550,500) 500,000 0 430,000 0 -100% -15% 500000% 0% 430000% 0% 6,400,000 32,294,000 32,115,500 30,945,500 19,071,500 27,132,000 (3,813,500) -12% 0 0 (5,098,500) (5,218,000) 1,372,500 (3,875,000) 1,343,000 -26% 251 THIS PAGE INTENTIONALLY LEFT BLANK 252 COURT FUND Council Adopted Final Budget 253 COURT Net Change from Previous Budget: (61,000) -8% Significant Changes: • Health insurance participation necessitated a $24,000 increase. • Unemployment insurance reduced by $84,500 as a result of changes to the calculation methodology used. Capital Items: • No capital was requested this year for this department. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 8.1 8.1 12.2 13.1 7.1 8.1 12.5 12.6 Authorized Filled Transfers: Transfer Court Out Gen. Fund In $327,500 254 FY2016 13.1 Percent of Citywide Expenditure Budget (Excludes Contingency) Court Fund 1% Total Fund Budget Court Fund $809,500 820,000 800,000 780,000 760,000 740,000 720,000 700,000 680,000 $781,000 $753,850 $748,500 $733,500 2012 2013 2014 2015 Final FY 2016 Budgeted Expenditures Court Fund 9% 1% Personnel Services Supplies Services 90% 255 Fund Name: Court Fund Number : 14 REVENUES Acct 100 200 250 350 550 552 553 650 700 940 970 FY 2016 Final 180,000 15,000 0 5,000 5,000 5,000 90,000 0 0 0 327,500 Acct Description COURT FINES DEFENSIVE DRIVING REVENUE GRANT REVENUE FORFEITURE REVENUE LOCAL COST WARRANT FEE LOCAL DEFAULT FEE JCEF - LOCAL FUND MISCELLANEOUS FEES CASH OVER/SHORT TRANSFER IN TOTAL REVENUES 627,500 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 110 111 117 120 130 131 132 140 141 142 198 199 230 232 237 249 254 311 313 319 338 339 345 350 351 360 361 362 370 371 377 Actual For the Fiscal Year ending June 30, 2012 2013 2014 201,447 182,588 186,069 14,820 18,665 21,925 0 0 0 250 4,630 3,194 10,877 8,466 3,669 7,003 8,276 6,778 46,517 119,369 173,514 121 390 364 1,063 3,365 3,185 (81) (48) 151 300,500 227,850 375,000 582,517 573,551 July - Dec 2015 70,153 7,790 0 1,750 2,231 3,310 44,613 157 1,371 1 109,500 773,849 240,876 Actual For the Fiscal Year ending June 30, 2012 2013 2014 562,626 536,419 691,789 4,222 4,734 17,379 47,171 57,001 15,593 0 0 0 0 0 0 0 0 0 0 0 0 July - Dec 2015 484,586 3,846 22,323 0 0 0 0 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 671,000 7,000 70,500 0 0 0 0 TOTAL 748,500 614,019 598,154 724,761 510,755 627,000 12,000 0 107,000 40,000 10,000 67,000 2,000 6,000 10,000 0 (210,000) 5,000 0 1,000 500 500 0 2,000 5,500 0 1,000 42,500 4,000 5,000 5,500 1,000 3,000 500 500 0 440,120 5,406 2,587 75,092 25,920 6,125 47,725 701 3,105 0 (44,155) 0 3,936 0 0 286 0 10,688 0 11,440 5,139 0 12,870 269 200 3,853 0 2,341 0 371 0 439,194 11,322 3,649 56,410 26,227 8,134 47,266 1,337 2,484 44 (59,648) 0 2,150 0 0 2,584 0 4,636 0 9,472 5,376 0 29,046 430 375 3,803 0 3,412 370 81 0 601,629 2,659 807 72,272 36,367 8,505 59,537 1,995 207,770 16,879 (6,631) (310,000) 1,786 0 0 15,593 0 0 0 9,180 0 0 0 381 611 1,664 0 3,757 0 0 0 276,031 915 120 35,771 16,660 3,896 29,308 465 36,424 494 (20,498) 105,000 1,350 1,190 753 406 147 300 1,013 440 0 0 17,072 156 0 637 0 1,385 115 180 1,025 748,500 614,019 598,154 724,761 510,755 (121,000) (31,502) (24,603) 49,088 (269,879) EXPENDITURES SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKER'S COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX WORKER'S COMP REIMBURSEMENTS LABOR DISTRIBUTION OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE OPERATING MATERIAL & SUPPL COMPUTER/PRINTER SUPPLIES EQUIPMENT/FURNITURE PURCHASE CONTRACTED SERVICES INTERPRETER ARMORED CAR SERVICES JURY POLL EXPENSES SECURITY SERVICES TRAVEL AND PER DIEM CONFERENCE,SEMINAR & TRAINING PRINTING COSTS PUBLISHING/ADVERTISEMENT MAILING COST DUES-MEMBERSHIPS-FEES SUBSCRIPTIONS MISCELLANEOUS EXPENSES TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 256 Budget For the Fiscal Year ending June 30, 2012 2013 2014 400,000 250,000 145,000 35,000 120,000 15,000 51,000 26,000 0 0 0 5,000 5,000 7,500 5,000 3,000 5,000 5,000 20,000 25,000 75,000 0 0 0 0 0 0 0 0 0 117,500 227,850 375,000 631,500 661,350 625,000 2015 145,000 15,000 0 5,000 5,000 5,000 180,000 0 0 0 219,000 574,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 697,500 702,500 753,000 729,500 4,000 4,000 4,000 5,000 32,000 47,350 24,000 75,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 2016 Requested Final 180,000 180,000 15,000 15,000 0 0 5,000 5,000 5,000 5,000 5,000 5,000 90,000 90,000 0 0 0 0 0 0 324,500 327,500 624,500 627,500 FY 2016 Requested Final 667,000 671,000 7,000 7,000 70,500 70,500 0 0 0 0 0 0 0 0 Change FY 2015 to FY2016 Dollar Percent 35,000 24% 0 0% 0 0% 0 0% 0 0% 0 0% (90,000) -50% 0 0% 0 0% 0 0% 108,500 50% 53,500 9% Change FY 2015 to FY2016 Dollar Percent (58,500) -8% 2,000 40% (4,500) -6% 0 0% 0 0% 0 0% 0 0% 733,500 753,850 781,000 809,500 744,500 748,500 (61,000) -8% 498,000 3,000 17,500 83,000 31,500 7,500 52,500 2,500 2,000 0 0 0 4,000 0 0 0 0 0 0 8,000 4,000 1,000 13,000 0 0 3,000 1,000 2,000 0 0 0 539,283 10,000 0 99,759 32,925 7,819 58,948 1,143 1,680 4,443 (53,500) 0 4,000 0 0 0 0 5,000 0 10,000 4,250 1,000 14,000 1,500 1,500 5,000 1,000 3,000 500 600 0 591,896 24,000 0 95,117 36,116 8,582 66,265 1,352 229,393 10,279 0 (310,000) 4,000 0 0 0 0 0 0 10,000 0 1,000 0 1,500 1,500 5,000 1,000 3,000 500 500 0 626,000 12,000 0 83,000 39,000 10,000 66,000 2,000 90,500 11,000 0 (210,000) 5,000 0 0 0 0 0 0 10,000 0 1,000 49,000 2,000 2,500 5,500 1,000 3,000 500 500 0 626,198 12,000 0 106,489 39,568 9,254 66,809 1,723 5,943 9,016 0 (210,000) 5,000 0 1,000 500 500 0 2,000 5,500 0 1,000 42,500 4,000 5,000 5,500 1,000 3,000 500 500 0 627,000 12,000 0 107,000 40,000 10,000 67,000 2,000 6,000 10,000 0 (210,000) 5,000 0 1,000 500 500 0 2,000 5,500 0 1,000 42,500 4,000 5,000 5,500 1,000 3,000 500 500 0 1,000 0 0 24,000 1,000 0 1,000 0 (84,500) (1,000) 0 0 0 0 1,000 500 500 0 2,000 (4,500) 0 0 (6,500) 2,000 2,500 0 0 0 0 0 0 0% 0% 0% 29% 3% 0% 2% 0% -93% -9% 0% 0% 0% 0% 1000% 500% 500% 0% 2000% -45% 0% 0% -13% 100% 100% 0% 0% 0% 0% 0% 0% 733,500 753,850 781,000 809,500 744,500 748,500 (61,000) -8% (102,000) (92,500) (156,000) (235,500) (120,000) (121,000) 257 114,500 -49% THIS PAGE INTENTIONALLY LEFT BLANK 258 COURT ENHANCEMENT FUND Council Adopted Final Budget 259 COURT ENHANCEMENT FUND Net Change from Previous Budget: 34,500 3% Significant Changes: • There were no significant changes to operations. • Labor Distribution increased $50,000 due to temporary positions being budgeted for benefits. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 2 3 0 0 3 3 0 0 260 FY2016 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Court Enhancement Fund 2% Total Fund Budget Court Enhancement Fund $1,360,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 $1,394,500 $639,500 $306,000 2012 $435,500 2013 2014 2015 Final FY 2016 Budgeted Expenditures Court Enhancement Fund 0% 10% 0% 1% 0% Personnel Services Services 89% Special Projects 261 Fund Name: Court Enhancement Fund Fund Number : 15 REVENUES Acct 750 627 628 629 842 FY 2016 Final Acct Description UNCLASSIFIED REVENUES COURT TIME PMT REVENUE COURT FTG FEE REVENUE COURT TECH ACCT REVENUE INTEREST REVENUE 0 25,000 30,000 275,000 0 TOTAL REVENUES 330,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 110 111 117 120 130 131 132 134 140 141 142 199 237 248 311 338 345 372 377 410 617 634 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 16,201 31,630 39,015 9,091 17,838 29,147 343,285 466,581 399,858 503 716 910 369,080 516,765 July - Dec 2015 0 12,889 16,070 147,255 254 468,930 176,468 Actual For the Fiscal Year ending June 30, 2012 2013 2014 44,155 59,465 209,660 0 0 16,879 0 0 47,965 43,569 29,523 35,218 18,500 58,664 13,984 0 0 0 0 0 0 July - Dec 2015 36,004 20,992 36,164 27,221 0 0 0 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 135,500 0 12,000 1,247,000 0 0 0 TOTAL 1,394,500 106,224 147,652 323,706 120,381 0 0 0 0 0 0 0 0 0 0 0 135,500 0 0 0 5,000 0 7,000 0 1,247,000 0 0 0 0 0 0 0 0 0 0 0 0 0 44,155 0 0 0 0 0 0 0 43,569 18,500 0 0 0 0 0 0 0 0 0 0 0 0 59,465 0 0 0 0 0 0 0 29,523 58,664 0 0 0 0 0 0 0 0 0 0 0 0 209,660 16,879 0 0 5,703 42,262 0 0 35,218 7,558 6,426 0 0 0 0 0 0 0 0 0 0 0 36,004 494 20,498 20,960 2,514 0 0 12,690 27,221 0 0 1,394,500 106,224 147,652 323,706 120,381 (1,064,500) 262,856 369,113 145,224 56,087 EXPENDITURES SALARIES AND WAGES OVERTIME COMPTIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION DEFERRED COMPENSATION COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION EQUIPMENT PURCHASE SOFTWARE PURCHASE PROFESSIONAL SERVICES ARMORED CAR SERVICES SECURITY SERVICES BANK CHARGES MISCELLEANOUS EXPENSES COURT TECHNOLOGY ACCT EXPENSE CAPITAL EQUIPMENT PURCHASE SOFTWARE PURCHASE TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 262 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 10,000 10,000 25,000 40,000 5,000 10,000 15,000 25,000 25,000 150,000 400,000 330,000 0 1,500 0 0 40,000 171,500 440,000 395,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 53,500 225,000 85,500 0 0 0 0 7,000 2,000 34,500 12,000 299,000 380,000 380,000 1,262,500 0 0 0 0 0 0 0 0 0 0 0 0 FY 2016 Requested Final 0 0 25,000 25,000 30,000 30,000 275,000 275,000 0 0 330,000 330,000 FY 2016 Requested Final 135,500 135,500 0 0 12,000 12,000 1,247,000 1,247,000 0 0 0 0 0 0 Change FY 2015 to FY2016 Dollar Percent 0 0% (15,000) -38% 5,000 20% (55,000) -17% 0 0% (65,000) -16% Change FY 2015 to FY2016 Dollar Percent 50,000 58% 0 0% 0 0% (15,500) -1% 0 0% 0 0% 0 0% 306,000 435,500 639,500 1,360,000 1,394,500 1,394,500 34,500 3% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,000 0 299,000 0 0 0 0 0 0 0 0 0 0 0 0 0 53,500 0 0 0 0 0 2,000 0 380,000 0 0 0 0 0 0 0 0 0 0 0 0 0 225,000 0 0 0 4,500 28,000 2,000 0 380,000 0 0 0 0 0 0 0 0 0 0 0 0 0 85,500 0 0 0 5,000 0 7,000 0 1,262,500 0 0 0 0 0 0 0 0 0 0 0 0 0 135,500 0 0 0 5,000 0 7,000 0 1,247,000 0 0 0 0 0 0 0 0 0 0 0 0 0 135,500 0 0 0 5,000 0 7,000 0 1,247,000 0 0 0 0 0 0 0 0 0 0 0 0 0 50,000 0 0 0 0 0 0 0 (15,500) 0 0 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 58% 0% 0% 0% 0% 0% 0% 0% -1% 0% 0% 306,000 435,500 639,500 1,360,000 1,394,500 1,394,500 34,500 3% (266,000) (264,000) (199,500) (1,064,500) (1,064,500) (99,500) 10% (965,000) 263 THIS PAGE INTENTIONALLY LEFT BLANK 264 PHOTO ENFORCEMENT FUND Council Adopted Final Budget 265 PHOTO ENFORCEMENT Net Change from Previous Budget: (1,301,000) -35% Significant Changes: • • • Labor distribution for Court personnel decreased by $50,000. Cost of Photo Enforcement Services contract decreased by $548,000 due to decrease in volume. Transfers out to Public Safety and Northern Parkway project reduced by $281,000. Capital Items: • No capital was requested this year for this department. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 4 0 0 0 4 0 0 Authorized Filled Transfers: Transfer Out Gen. Fund Capital St. 594,500 594,500 In Photo Budget Transfer Methodology Description: From To Allocation % Photo Enforcement Photo Enforcement GF/Cap. St. 50% Each Fund* * Based on prior year's fund balance. 266 FY2016 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Photo Enforcement Fund 2% Total Fund Budget Photo Enforcement Fund $4,220,000 5,000,000 4,000,000 $3,715,000 $3,360,000 $2,414,000 3,000,000 $2,100,000 2,000,000 1,000,000 0 2012 2013 2014 2015 Final FY 2016 Budgeted Expenditures Photo Enforcement Fund 0% 21% Personnel Services Services 79% 267 Fund Name: Photo Enforcement Fund Number : 16 REVENUES FY 2016 Final 900,000 125,000 500,000 Acct Acct Description 105 PHOTO RADAR FINE 111 PROCESS SERVER - REDFLEX 200 DEFENSIVE DRIVING REVENUE TOTAL REVENUES 1,525,000 SUMMARY OF EXPENDITURES Dept Category 100 200 300 400 600 700 900 430 430 430 430 430 430 430 430 430 430 430 430 430 430 110 111 117 120 130 131 132 140 141 142 199 230 372 377 551 551 551 551 551 551 551 551 551 551 551 551 551 551 551 110 111 117 120 130 131 132 140 141 142 199 354 372 920 950 Actual For the Fiscal Year ending June 30, 2012 2013 2014 1,056,005 1,490,323 1,278,150 37,416 142,721 129,015 869,590 1,060,775 731,245 1,963,011 2,693,819 July - Dec 2015 450,854 45,004 274,770 2,138,410 770,628 Actual For the Fiscal Year ending June 30, 2012 2013 2014 34,738 165,526 238,401 0 0 0 755,628 1,056,218 712,443 0 0 0 0 0 0 0 0 0 183,000 0 990,000 July - Dec 2015 143,862 0 186,018 0 0 0 1,470,000 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 253,000 0 972,000 0 0 0 1,189,000 TOTAL 2,414,000 973,366 1,221,744 1,940,844 1,799,880 EXPENDITURES SALARIES AND WAGES OVERTIME COMP TIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE AZ JOB TRAINING TAX LABOR DISTRIBUTION OFFICE SUPPLIES BANK CHARGES MISCELLANEOUS EXPENSE TOTAL COURT 0 0 0 0 0 0 0 0 0 0 128,000 0 20,000 0 148,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39,109 4,939 222 2,552 2,698 631 4,938 65 468 4 0 0 64,836 60 120,522 0 0 0 0 0 0 0 0 0 0 138,500 0 42,919 0 181,419 0 0 0 0 0 0 0 0 0 0 88,998 0 11,552 0 100,550 SALARIES AND WAGES OVERTIME COMP TIME HEALTH-LIFE-DENTAL INSURANCE SOCIAL SECURITY CONTRIBUTION MEDICARE CONTRIBUTION ASRS CONTRIBUTION WORKERS COMPENSATION UNEMPLOYMENT RESERVE AZ JOB TRAINING TAX LABOR DISTRIBUTION PHOTO ENFORCEMENT SERVICES BANK CHARGES RESERVE TRANSFER OUT TOTAL POLICE 0 0 0 0 0 0 0 0 0 0 125,000 952,000 0 0 1,189,000 2,266,000 26,183 28 149 3,596 1,551 363 2,100 37 731 0 0 732,960 22,668 0 183,000 973,366 81,953 399 55 13,855 4,895 1,145 6,920 180 491 7 0 991,322 0 0 0 1,101,222 0 0 0 0 0 0 0 0 0 0 99,901 669,524 0 0 990,000 1,759,425 0 0 0 0 0 0 0 0 0 0 54,864 174,466 0 0 1,470,000 1,699,330 TOTAL EXPENDITURES 2,414,000 973,366 1,221,744 1,940,844 1,799,880 989,645 1,472,075 197,566 NET REVENUE OVER EXPENDITURES (889,000) 268 (1,029,252) Budget For the Fiscal Year ending June 30, 2012 2013 2014 1,620,000 1,000,000 1,270,000 120,000 100,000 130,000 1,620,000 900,000 1,070,000 2015 1,000,000 130,000 650,000 3,360,000 1,780,000 2012 160,000 0 3,000,000 0 0 0 200,000 2,000,000 2,470,000 Budget For the Fiscal Year ending June 30, 2013 2014 230,000 263,500 2,250 0 1,340,000 1,520,000 0 0 0 0 0 0 527,750 2,436,500 2015 303,000 0 1,520,000 0 0 0 1,892,000 FY 2016 Requested Final 900,000 900,000 125,000 125,000 500,000 500,000 1,525,000 1,525,000 FY 2016 Requested Final 264,000 253,000 0 0 961,000 972,000 0 0 0 0 0 0 1,189,000 1,189,000 Change FY 2015 to FY2016 Dollar Percent (100,000) -10% (5,000) -4% (150,000) -23% (255,000) -14% Change FY 2015 to FY2016 Dollar Percent (50,000) -17% 0 0% (548,000) -36% 0 0% 0 0% 0 0% (703,000) -37% 3,360,000 2,100,000 4,220,000 3,715,000 2,414,000 2,414,000 (1,301,000) -35% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 72,110 0 0 22,230 4,471 1,046 8,040 153 224 725 0 2,250 40,000 0 151,249 0 0 0 0 0 0 0 0 0 0 138,500 0 20,000 0 158,500 0 0 0 0 0 0 0 0 0 0 178,000 0 20,000 0 198,000 0 0 0 0 0 0 0 0 0 0 139,000 0 20,000 0 159,000 0 0 0 0 0 0 0 0 0 0 128,000 0 20,000 0 148,000 0 0 0 0 0 0 0 0 0 0 (50,000) 0 0 0 (50,000) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -28% 0% 0% 0% -25% 133,000 0 0 0 10,000 2,000 14,000 970 20 10 0 3,000,000 0 200,000 0 3,360,000 93,350 0 0 11,208 5,788 1,354 5,441 198 448 3,214 0 1,300,000 0 527,750 0 1,948,751 0 0 0 0 0 0 0 0 0 0 125,000 1,500,000 0 1,446,500 990,000 4,061,500 0 0 0 0 0 0 0 0 0 0 125,000 1,500,000 0 422,000 1,470,000 3,517,000 0 0 0 0 0 0 0 0 0 0 125,000 941,000 0 0 1,189,000 2,255,000 0 0 0 0 0 0 0 0 0 0 125,000 952,000 0 0 1,189,000 2,266,000 0 0 0 0 0 0 0 0 0 0 0 (548,000) 0 (422,000) (281,000) (1,251,000) 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -37% 0% -100% -19% -36% 3,360,000 2,100,000 4,220,000 3,715,000 2,414,000 2,414,000 (1,301,000) -35% (1,750,000) (1,935,000) 1,046,000 -54% 0 (100,000) (889,000) 269 (889,000) THIS PAGE INTENTIONALLY LEFT BLANK 270 POLICE TOWING FUND Council Adopted Final Budget 271 POLICE TOWING Net Change from Previous Budget: 60,000 50% Significant Changes: • All available and unallocated funds have been budgeted in Operating Materials and Supplies. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 0 0 0 0 0 0 272 FY2016 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Police Towing Fund >1% Total Fund Budget Police Towing Fund $180,000 200,000 $120,000 150,000 $100,000 100,000 50,000 $27,000 $- 0 2012 2013 2014 2015 Final FY 2016 Budgeted Expenditures Police Towing Fund 22% Personnel Services Supplies 78% 273 Fund Name: Police Towing Fund Number : 28 REVENUES Dept 360 FY 2016 Final 70,000 Acct Acct Description 563 IMPOUND REVENUE (28-3511) TOTAL REVENUES 70,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 551 551 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 55,800 64,020 0 55,800 July - Dec 2015 41,100 64,020 41,100 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 24,744 21,878 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 July - Dec 2015 12,007 0 0 0 0 0 0 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 39,000 141,000 0 0 0 0 0 TOTAL 180,000 0 24,744 21,878 12,007 39,000 141,000 0 0 24,744 0 21,878 0 12,007 0 180,000 0 24,744 21,878 12,007 (110,000) 0 31,056 42,142 29,093 EXPENDITURES 199 LABOR DISTRIBUTION 249 OPERATING MATERIALS AND SUPPLIES TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 274 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 100,000 60,000 60,000 0 100,000 60,000 60,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 100,000 27,000 27,000 0 0 0 93,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 2016 Requested Final 70,000 70,000 70,000 70,000 FY 2016 Requested Final 39,000 39,000 141,000 141,000 0 0 0 0 0 0 0 0 0 0 Change FY 2015 to FY2016 Dollar Percent 10,000 17% 10,000 17% Change FY 2015 to FY2016 Dollar Percent 12,000 48,000 0 0 0 0 0 0 1 0 0 0 0 0 0 100,000 27,000 120,000 180,000 180,000 60,000 50% 0 0 100,000 0 27,000 0 27,000 93,000 39,000 141,000 39,000 141,000 12,000 48,000 44% 52% 0 100,000 27,000 120,000 180,000 180,000 60,000 50% 0 0 33,000 (60,000) (110,000) (110,000) (50,000) 83% 275 THIS PAGE INTENTIONALLY LEFT BLANK 276 COMMUNITY DEVELOPMENT BLOCK GRANT FUND (CDBG) Council Adopted Final Budget 277 CDBG Net Change from Previous Budget: 292,500 101% Significant Changes: • Received funding to replace waterline along El Mirage Road. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Improvement EL MIRAGE ROAD WATERLINE REPLACEMENT Replacement of the existing waterline along El Mirage Road between Thunderbird Road and Santa Fe Lane with a new 16" Ductile Iron Pipe (DIP) line. This project will also include the replacement of existing fire hydrants and addition of new fire hydrants where required. The project will be constructed with the EL Mirage Road project. Amount R $580,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 0 0 0 0 0 0 278 FY2016 0 Percent of Citywide Expenditure Budget (Excludes Contingency) CDBG Fund >1% Total Fund Budget CDBG Fund $583,500 $550,000 600,000 500,000 $422,500 $350,000 400,000 $291,000 300,000 200,000 100,000 0 2012 2013 2014 2015 Final FY 2016 Budgeted Expenditures CDBG Fund 100% Capital Outlay/Projects 279 Fund Name: CDBG Fund Number : 31 REVENUES Dept Acct 463 464 465 466 970 FY 2016 Final Acct Description EL FRIO STREET IMPROV. MAIN ST. WATERLINE IMPROVE INTERSEC. IMPROV.- SANTA & WATER LINE RPLCE - LUNA & TRANSFER IN 0 580,000 0 0 0 TOTAL REVENUES 580,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency/Transfers FY 2016 Final 0 0 0 0 580,000 0 3,500 TOTAL 466 400 EXPENDITURES 668 CONSTRUCTION-CIP 950 TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 92,500 520,014 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 0 0 0 0 0 15,591 549,871 0 0 0 0 0 0 0 0 0 July - Dec 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 July - Dec 2015 0 0 0 0 0 0 80,000 583,500 15,591 549,871 0 80,000 580,000 3,500 15,591 0 549,871 0 0 0 0 80,000 583,500 15,591 549,871 0 80,000 76,909 (29,857) 0 (80,000) (3,500) 280 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 181,514 0 320,000 0 0 0 0 92,500 18,500 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 181,500 0 0 330,000 350,000 350,000 211,000 0 0 0 0 0 0 0 0 92,500 18,500 0 0 422,500 550,000 350,000 211,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 422,500 550,000 350,000 211,000 0 0 0 0 0 0 0 80,000 FY 2016 Requested Final 0 0 580,000 580,000 0 0 0 0 0 0 580,000 580,000 FY 2016 Requested Final 0 0 0 0 0 0 0 0 580,000 580,000 0 0 3,500 3,500 Change FY 2015 to FY2016 Dollar Percent 0 0% 369,000 175% 0 0% 0 0% 0 0% 369,000 175% Change FY 2015 to FY2016 Dollar Percent 0 0% 0 0% 0 0% 0 0% 369,000 175% 0 0% (76,500) -96% 422,500 550,000 350,000 291,000 583,500 583,500 292,500 101% 422,500 0 550,000 0 350,000 0 211,000 80,000 580,000 3,500 580,000 3,500 369,000 (76,500) 175% -96% 422,500 550,000 350,000 291,000 583,500 583,500 292,500 101% 0 0 0 76,500 -96% (80,000) (3,500) (3,500) 281 THIS PAGE INTENTIONALLY LEFT BLANK 282 SPECIAL PROJECTS FUND Council Adopted Final Budget 283 SPECIAL PROJECTS Net Change from Previous Budget: 116,000 1% Significant Changes: • There were no significant changes to operations. Capital Items: Capital Type: Capital Outlay Description & Justification: Equipment TRAFFIC RECORDS Governors Office of Highway Safety is reimbursing the City for the purchase of equipment for traffic records. New/Repl. N Amount $16,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 0 0 0 0 0 0 284 FY2016 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Special Projects Fund >1% Total Fund Budget Special Projects Fund $10,468,500 12,000,000 $10,222,500 $10,338,500 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 $8,000 $69,500 0 2012 2013 2014 2015 Final FY 2016 Budgeted Expenditures Special Projects Fund 2% 1% Personnel Services Supplies Services Capital Outlay/Projects 97% 285 Fund Name: Special Projects Fund Number : 73 REVENUES Acct 101 102 108 120 135 136 415 420 443 461 470 473 483 552 Acct Description FIRE DEPARTMENT DONATIONS POLICE DONATIONS DYSART RESOURCE OFFICER GRA DPS - GITEM GRANT STATE GRANTS FEDERAL GRANTS DONATIONS - MAYOR AND COUNCIL YMCA DONATIONS OFFICER SAFETY EQIPMENT K-9 DONATIONS GRANT REVENUE PARKS & REC DONATIONS FM GLOBAL FOUNDATION GRANT MISC GRANT/DONATIONS POLICE TOTAL REVENUES FY 2016 Final 0 4,000 56,000 45,000 77,500 136,000 0 0 20,000 0 10,000,000 0 0 0 10,338,500 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Transfer Out FY 2016 Final 257,500 61,000 4,000 0 16,000 0 10,000,000 TOTAL 10,338,500 286 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 300 0 0 0 0 58,651 0 0 93,321 0 0 154,339 0 0 26,428 1,300 0 0 500 0 0 0 0 63,869 0 1,800 1,700 0 0 49,714 0 0 100 0 0 0 0 0 0 2,100 448,122 158,295 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 219,561 0 0 103,551 0 0 17,033 1,593 728 3,100 0 0 79,782 0 0 0 0 0 0 July - Dec 2015 118,903 4,890 5,411 14,155 0 0 0 1,593 1,800 July - Dec 2015 0 2,746 24,478 33,991 19,000 51,115 0 0 23,129 350 3,486 0 0 0 728 423,027 143,359 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 5,000 5,000 0 0 6,000 5,000 0 0 0 50,000 50,000 0 0 60,000 60,000 0 0 0 5,000 0 0 0 9,000 0 50,000 20,000 0 0 0 0 0 0 0 0 5,000 0 0 0 5,000 0 0 9,793,000 10,000,000 0 0 0 0 0 0 0 0 0 0 200,000 162,000 0 61,000 10,133,000 10,296,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 110,000 261,000 0 0 0 15,000 0 0 0 0 8,000 69,500 30,000 30,000 0 0 26,000 20,000 0 0 0 0 0 0 10,302,500 9,896,500 8,000 69,500 10,468,500 10,222,500 FY 2016 Requested Final 0 0 4,000 4,000 56,000 56,000 45,000 45,000 70,500 77,500 136,000 136,000 0 0 0 0 20,000 20,000 0 0 0 10,000,000 0 0 0 0 0 0 331,500 10,338,500 FY 2016 Requested Final 257,500 257,500 54,000 61,000 4,000 4,000 0 0 16,000 16,000 0 0 0 10,000,000 331,500 287 10,338,500 Change FY 2015 to FY2016 Dollar Percent 0 0% 4,000 4000% 6,000 12% (15,000) -25% 72,500 1450% 127,000 1411% 0 0% 0 0% 15,000 300% (5,000) -100% 0 0% 0 0% 0 0% (162,000) -100% 42,500 0% Change FY 2015 to FY2016 Dollar Percent (3,500) -1% 46,000 307% 4,000 4000% (30,000) -100% (4,000) -20% 0 0% 103,500 1% 116,000 1% Actual For the Fiscal Year ending June 30, 2012 2013 2014 DETAIL 199 410 461 477 478 482 911 921 199 216 232 233 237 249 253 350 351 360 410 617 650 659 EXPENDITURES DEPARTMENT 400 LABOR DISTRIBUTION SPECIAL EVENTS K-9 EXPENSE POLICE DONATION EXPENSES COMMUNITY GARDEN DONATION EXP FIRE DEPARTMENT DONATIONS POLICE GRANT EXPENSE OTHER GRANTS/DONATIONS DEPARTMENT 551 LABOR DISTRIBUTION K-9 EXPENSE COMPUTER/PRINTER SUPPLIES UNIFORMS EQUIPMENT PURCHASE OPERATING MATERIALS & SUPPLIES VEHICLE MAINTENANCE/REPAIRS TRAVEL AND PER DIEM CONFERENCE,SEMINARS & TRAINING PRINTING COST SPECIAL EVENTS CAPITAL EQUIPMENT PURCHASE VEHICLE PURCHASE EQUIPMENT/SOFTWARE 0 0 0 0 0 0 0 10,000,000 0 1,300 0 293 0 0 0 0 0 0 728 0 0 0 0 0 0 0 0 0 2,800 0 0 0 0 0 0 0 12,159 0 0 0 257,500 0 27,000 0 8,500 5,000 20,500 0 0 4,000 0 16,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 219,561 2,725 4,932 400 92,113 881 2,500 4,111 11,689 1,233 300 6,092 44,362 3,300 118,903 416 424 0 0 4,050 0 1,759 3,652 0 1,996 0 0 0 0 0 0 26,028 0 10,338,500 1,593 728 423,027 143,359 0 507 1,072 25,095 14,936 DEPARTMENT 561 617 EQUIPMENT PURCHASE TOTAL EXPENDITURES July - Dec 2015 NET REVENUE OVER EXPENDITURES 288 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 Change FY 2015 to FY2016 Dollar Percent FY 2016 Requested Final 0 0 0 6,000 0 2,000 0 0 0 50,000 0 10,000 0 9,500 0 0 110,000 20,000 0 5,000 0 5,000 200,000 10,102,500 0 20,000 0 5,000 0 5,000 0 9,896,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 261,000 5,000 0 10,000 0 0 0 0 0 0 0 0 11,000 0 257,500 0 20,000 0 8,500 5,000 20,500 0 0 4,000 0 16,000 0 0 257,500 0 27,000 0 8,500 5,000 20,500 0 0 4,000 0 16,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -1% -100% 27000% -100% 8500% 5000% 20500% 0% 0% 4000% 0% 16000% -100% 0% 0 0 26,000 9,000 0 0 0 -100% 8,000 69,500 10,468,500 10,222,500 331,500 10,338,500 116,000 1% (8,000) (8,500) 73,500 0 0 (335,500) 289 0 (20,000) 0 (5,000) 0 (5,000) 0 103,500 (73,500) 0% -100% 0% -100% 0% -100% 0% 1% -100% THIS PAGE INTENTIONALLY LEFT BLANK 290 DEBT SERVICE FUND Council Adopted Final Budget 291 DEBT SERVICE Net Change from Previous Budget: 98,000 5% Significant Changes: • Increased $91,500 due to interest and issuance costs on the General Obligation bonds for City Hall. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2012 FY2013 FY2014 FY2015 0 0 0 0 0 0 0 0 292 FY2016 0 0 Percent of Citywide Expenditure Budget (Excludes Contingency) Debt Service Fund 2% Total Fund Budget Debt Service Fund $6,409,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 $1,245,000 2012 $2,123,500 2013 2014 $2,123,500 2015 $2,221,500 Final FY 2016 Budgeted Expenditures Debt Service Fund 100% Debt Service/Fees 293 Fund Name: Debt Service Fund Number : 41 REVENUES Acct 150 151 550 842 250 970 FY 2016 Final 2,030,000 0 0 0 0 100,000 Actual For the Fiscal Year ending June 30, 2012 2013 2014 1,310,034 1,956,557 1,950,959 0 0 0 0 0 0 0 660 253 0 4,169,326 0 0 175,000 100,000 2,130,000 1,310,034 2,051,212 1,011,542 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2016 Final 0 0 0 0 0 2,221,500 0 Actual For the Fiscal Year ending June 30, 2012 2013 2014 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,224,253 2,105,364 2,108,142 0 3,653,986 0 July - Dec 2015 0 0 0 0 0 553,908 0 TOTAL 2,221,500 1,224,253 5,759,350 2,108,142 553,908 91,500 95,500 265,000 38,500 50,000 385,000 368,500 603,500 305,000 19,000 0 0 0 163,825 215,000 43,713 45,000 350,000 403,438 0 0 3,277 0 0 28,937 10,125 225,000 41,913 45,000 360,000 392,938 672,869 295,000 33,582 290,000 3,363,986 0 0 0 40,113 50,000 370,000 381,238 715,031 550,000 1,760 0 0 0 0 0 19,055 0 0 184,137 349,266 0 1,450 0 0 2,221,500 1,224,253 5,759,350 2,108,142 553,908 85,781 542,193 Acct Description SECONDARY PROPERTY TAX YMCA DEBT SVC REVENUE REIMBURSEMENTS INTEREST REVENUE OTHER FINANCING SOURCES TRANSFER IN TOTAL REVENUES SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 730 750 751 752 753 754 755 756 757 773 950 990 EXPENDITURES COST OF ISSUANCE GADA-SERIES 2004 -INTEREST GADA - SERIES 2004 - PRINC GADA - SERIES 2007-INTERES GADA - SERIES 2007- PRINCI GADA - SERIES 2009 - PRINC GADA SERIES - 2009 - INTER GADA - SERIES 2012- INTEREST GADA - SERIES 2012 - PRINCIPAL TRUST/AGENCY FEES TRANSFER OUT OTHER FINANCING USES TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES (91,500) 294 6,301,543 (56,930) July - Dec 2015 961,394 0 0 150 0 49,998 457,634 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 1,300,000 1,960,000 1,960,000 1,960,000 0 0 0 0 0 0 0 0 0 0 0 0 0 4,169,000 0 0 0 175,000 100,000 100,000 1,300,000 6,304,000 2,060,000 2,060,000 Budget For the Fiscal Year ending June 30, 2012 2013 2014 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,245,000 2,269,000 2,123,500 2,123,500 0 4,140,000 0 0 FY 2016 Requested Final 2,030,000 2,030,000 0 0 0 0 0 0 0 0 100,000 100,000 2,130,000 2,130,000 FY 2016 Requested Final 0 0 0 0 0 0 0 0 0 0 2,123,500 2,221,500 0 0 Change FY 2015 to FY2016 Dollar Percent 70,000 0 0 0 0 0 70,000 4% 0% 0% 0% 0% 0% 3% Change FY 2015 to FY2016 Dollar Percent 0 0 0 0 0 98,000 0 0% 0% 0% 0% 0% 5% 0% 1,245,000 6,409,000 2,123,500 2,123,500 2,123,500 2,221,500 98,000 5% 0 164,000 215,000 44,000 45,000 350,000 404,000 0 0 23,000 0 0 29,000 155,000 225,000 42,000 45,000 360,000 394,000 600,000 400,000 19,000 776,000 3,364,000 0 102,000 255,000 40,500 50,000 370,000 381,500 612,500 295,000 17,000 0 0 0 95,500 265,000 38,500 50,000 385,000 368,500 603,500 305,000 12,500 0 0 0 95,500 265,000 38,500 50,000 385,000 368,500 603,500 305,000 12,500 0 0 91,500 95,500 265,000 38,500 50,000 385,000 368,500 603,500 305,000 19,000 0 0 91,500 0 0 0 0 0 0 0 0 6,500 0 0 91500% 0% 0% 0% 0% 0% 0% 0% 0% 52% 0% 0% 1,245,000 6,409,000 2,123,500 2,123,500 2,123,500 2,221,500 98,000 5% (28,000) 44% 55,000 (105,000) (63,500) (63,500) 6,500 295 (91,500) THIS PAGE INTENTIONALLY LEFT BLANK 296 CAPITAL & CAPITAL PROJECTS Council Adopted Final Budget 297 FY 2016 CAPITAL BY DOCUMENT SOURCE: (NOT) IN CAPITAL IMPROVEMENT PLAN OR CARRYFORWARD PROJECT Fund GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND HURF HURF CDBG WATER WATER WATER WATER SEWER SEWER SEWER SEWER SEWER SEWER SEWER STREETS SPECIAL PROJECTS Source NEW PROJECTS GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES HURF REVENUES HURF REVENUES CDBG BONDS/WATER REVENUES BONDS WATER REVENUES WATER REVENUES SEWER REVENUES SEWER REVENUES BONDS/SEWER REVENUES SEWER REVENUES SEWER REVENUES SEWER REVENUES SEWER REVENUES GENERAL REVENUES GRANTS Project Description CITY HALL POLICE REPLACEMENT VEHICLES POLICE RADIO REPLACEMENT FIRE HEART MONITOR FIRE PORTABLE RADIOS PARKS PLAYGROUND IMPROVEMENTS PARKS SECURITY AT GATEWAY PARK FACILITIES HVAC REPLACEMENT VARNEY ROAD SIDEWALK PAVEMENT MANAGEMENT PROGRAM EL MIRAGE RD WATERLINE REPLACEMENT VARNEY RD WATERLINE WATERLINE - EL MIRAGE RD TO DYSART RD WATER VEHICLE REPLACEMENT DISTRIBUTION SYSTEM NEW VALVE PROGRAM REPLACE PUMPS AND MOTORS MOUNTAIN VIEW SANITARY SEWER SEWER LINE - EL MIRAGE RD TO DYSART RD FINE SCREENS REPLACEMENT PROGRAM ODOR SCRUBBER REPAIRS CHEMICAL STORAGE CONTAINMENT FIRE AND SMOKE ALARM SYSTEM INSTALLMENT NORTHERN PARKWAY TRAFFIC RECORDS EQUIPMENT TOTAL GEN. FUND WATER STREETS WATER SPEC. PROJ. WATER SEWER CARRYFORWARD PROJECTS GENERAL REVENUES BONDS\GRANTS BONDS BONDS\WATER REVENUES GRANTS FUND BALANCE FUND BALANCE Amount 7,600,000 150,000 380,000 37,000 8,000 145,000 12,000 13,000 80,000 850,000 580,000 250,000 900,000 25,000 25,000 125,000 165,000 900,000 550,000 40,000 60,000 300,000 500,000 16,000 13,711,000 FACILITIES HVAC REPLACEMENT WATER LINE IMPROVEMENTS EL MIRAGE ROAD IMPROVEMENTS 13,000 678,500 26,202,000 TOTAL CARRYFORWARD PROJECTS 26,893,500 TOTAL TOTAL CAPITAL IMPROVEMENTS 40,604,500 METER REPLACEMENT PROGRAM OTHER GRANTS/DONATIONS DEPRECIATION EXPENSE DEPRECIATION EXPENSE TOTAL MAJOR PROJECTS 298 430,500 10,000,000 1,500,000 925,000 12,855,500 53,460,000 FY 2016 CAPITAL BY FUND AND REVENUE SOURCE General Fund 10 10-690-668 10-551-650 10-551-617 10-561-635 10-561-617 10-521-654 10-521-654 10-522-661 10-522-662 Department Description Amount ENGINEERING POLICE POLICE FIRE FIRE PARKS PARKS FACILITIES FACILITIES - CARRYFORWARD CITY HALL REPLACEMENT VEHICLES RADIO REPLACEMENT PORTABLE RADIOS HEART MONITOR PLAYGROUND IMPROVEMENTS SECURITY AT GATEWAY PARK HVAC REPLACEMENT HVAC REPLACEMENT 7,600,000 150,000 380,000 8,000 37,000 145,000 12,000 13,000 13,000 Total $ Highway User Revenue Fund (HURF) Fund 21 Department Description 21-400-666 21-400-666 PAVEMENT MANAGEMENT VARNEY ROAD SIDEWALK HURF HURF 31-466-668 EL MIRAGE ROAD WATERLINE REPLACEMENT CDBG Revenue Source 850,000 REVENUES 80,000 REVENUES Total $ Description REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES 8,358,000 Amount Community Development Block Grant Fund (CDBG) 31 Department Revenue Source 930,000 Amount Revenue Source 580,000 GRANTS Total $ 580,000 Water Utility Fund 53 53-408-698 53-408-673 53-403-650 53-403-698 53-408-673 Amount Department Description WATER WATER WATER WATER WATER - CARRYFORWARD VARNEY RD WATERLINE WATERLINE - EL MIRAGE RD TO DYSART RD WATER VEHICLE REPLACEMENT DISTRIBUTION SYSTEM NEW VALVE PROGRAM WATER LINE IMPROVEMENTS 250,000 900,000 25,000 25,000 678,500 Total $ Revenue Source BONDS/REVENUES BONDS REVENUES REVENUES BONDS/GRANTS 1,878,500 Sewer Utility Fund 54 54-400-617 54-408-670 54-408-674 54-408-670 54-408-670 54-408-670 54-408-671 Department Description Amount SEWER SEWER SEWER SEWER SEWER SEWER SEWER REPLACE PUMPS AND MOTORS MOUNTAIN VIEW SANITARY SEWER SEWER LINE - EL MIRAGE RD TO DYSART RD FINE SCREENS REPLACEMENT PROGRAM ODOR SCRUBBER REPAIRS CHEMICAL STORAGE CONTAINMENT FIRE AND SMOKE ALARM SYSTEM INSTALLMENT 125,000 165,000 900,000 550,000 40,000 60,000 300,000 Total $ Revenue Source REVENUES REVENUES BONDS/REVENUES REVENUES REVENUES REVENUES REVENUES 2,140,000 CAPITAL BY FUND AND REVENUE SOURCE Streets Capital Project Fund 56 Department Description Amount 56-400-697 56-400-669 NORTHERN PARKWAY EL MIRAGE ROAD IMPROVEMENTS 500,000 REVENUES 26,202,000 BONDS/GRANTS STREETS STREETS - CARRYFORWARD Revenue Source Total $ 26,702,000 Special Projects Fund 73 Department Description 73-551-617 TRAFFIC RECORDS EQUIPMENT POLICE Amount Total $ 16,000 GRANTS 16,000 Total All $ 40,604,500 299 Revenue Source Capital Project Descriptions ACCOUNT # DEPARTMENT 10690668 RESERVES PROJECT DESCRIPTION PROJECT TITLE CITY HALL OPERATING IMPACT: PROJECT AMOUNT 7,600,000 Design and construct a new City Hall at the northwest corner of Mountain View and El Mirage Road. This building will house the Administration, Finance, Development and Community Services, IT, and Human Resources Departments. A Council Chambers will also be included in the facility. The project will include the north half of the Mountain View Road, civic plaza, employee and public parking, Police Department's emergency access drive, and irrigation ditch relocation. The land required for the building and the Mountain View Road will be donated by the John F. Long Family. ACCOUNT # DEPARTMENT 10551650 POLICE PROJECT DESCRIPTION PROJECT TITLE REPLACEMENT VEHICLES OPERATING IMPACT: PROJECT AMOUNT 150,000 Replace 3 marked vehicles due to age related deterioration and decreased value of repair. ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 10551617 POLICE RADIO REPLACEMENT 380,000 PROJECT DESCRIPTION OPERATING IMPACT: Purchase 80 handheld and mobile radios, plus accessories at an estimated cost of $7,600 each. Reallocate purchase over two fiscal years, purchasing 50 radios in FY 15-16 (reducing the allocation from $718,000 to $380,000 and purchasing 30 radios in FY 16-17 for an allocation of $228,000; total reduction over the two years of $110,000. This replacement is necessary as the radios are nearing the end of their life cycle and to comply with the future radio system upgrades anticipated to be completed by the end of FY 17/18. The staggered replacement will alleviate replacing the entire inventory at the same time in future budget cycles. ACCOUNT # DEPARTMENT 10561635 FIRE PROJECT DESCRIPTION PROJECT TITLE PORTABLE RADIOS OPERATING IMPACT: PROJECT AMOUNT 8,000 Purchase narrowed banded radio replacing an outdated VHF XTS 5000 that is currently in service requiring the user to work only on a hazard radio channel. This limits the ability to change to the assigned channel and deck to monitor dispatch creating a safety concern when other units are operating on a deck and channel not available to this radio. ACCOUNT # DEPARTMENT 10561617 FIRE PROJECT DESCRIPTION PROJECT TITLE HEART MONITOR OPERATING IMPACT: PROJECT AMOUNT 37,000 Replacement of an aging Physio Control Life Pack 15 (LP15). The LP15 heart monitor with the serial number 387267794 was placed into service on November 1st, 2011. ACCOUNT # DEPARTMENT 10521654 PARKS PROJECT DESCRIPTION PROJECT TITLE PLAYGROUND IMPROVEMENTS OPERATING IMPACT: PROJECT AMOUNT 145,000 Cost of labor and materials of $7,500 per park to replace existing sand with wood chips for three pocket parks that have not yet been switched to wood chips. Additionally, the playground equipment in the pocket parks owned and maintained by the City are in need of replacement due to age and damaged or missing parts. Many of the plastic parts are hard and brittle from the heat and sun exposure and are also stained with remnants of graffiti that has been removed. The City has 8 pockets parks it is responsible for maintenance and two of them have had the playground equipment replaced about 6 years ago. The remaining 6 need the equipment replaced. Replacement equipment is estimated to cost $20,000 per park. ACCOUNT # DEPARTMENT 10521654 PARKS PROJECT DESCRIPTION To install security at Gateway Park. PROJECT TITLE SECURITY AT GATEWAY PARK OPERATING IMPACT: PROJECT AMOUNT 12,000 ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 10522661 FACILITIES HVAC REPLACEMENT 13,000 PROJECT DESCRIPTION OPERATING IMPACT: The 2 HVAC units on the Customer Service building are over 10 years old, have become unreliable, and do not run efficiently. The units cost about $6,500 each. ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 21400666 HURF VARNEY ROAD SIDEWALK 80,000 PROJECT DESCRIPTION OPERATING IMPACT: Construct approximately 5,800 SF of sidewalk on the north side of Varney Road between El Mirage Road and 125th Ave. The project will also include the relocation of the existing APS cabinet. 300 Capital Project Descriptions ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 21400666 HURF PAVEMENT MANAGEMENT PROGRAM 850,000 PROJECT DESCRIPTION OPERATING IMPACT: The purpose of the Pavement Management Plan is to perform cost effective street improvements by properly matching the maintenance and rehabilitation methods to the pavement condition to extend the life of the City streets, which will enhance the safety and quality of the City’s transportation system and community appearance. ACCOUNT # DEPARTMENT 31466668 CDBG PROJECT DESCRIPTION PROJECT TITLE EL MIRAGE ROAD WATERLINE REPLACEMENT OPERATING IMPACT: PROJECT AMOUNT 580,000 Replacement of the existing waterline along El Mirage Road between Thunderbird Road and Santa Fe Lane with a new 16" Ductile Iron Pipe (DIP) line. This project will also include the replacement of existing fire hydrants and addition of new fire hydrants where required. The project will be constructed with the EL Mirage Road project. ACCOUNT # DEPARTMENT 53408698 WATER PROJECT DESCRIPTION PROJECT TITLE VARNEY ROAD WATERLINE OPERATING IMPACT: PROJECT AMOUNT 250,000 This project includes the design and construction costs to provide approximately 1,100 feet of a new 8” Ductile Iron Pipe (DIP) water line from 129th Ave to west of 127th Ave to provide adequate looping and flow in this area. This project will include 3 new fire hydrants. ACCOUNT # DEPARTMENT PROJECT TITLE 53408673 WATER WATERLINE - EL MIRAGE RD TO DYSART RD PROJECT DESCRIPTION OPERATING IMPACT: Construction of approximately one mile of new waterlines from El Mirage Road to Dysart Road. PROJECT AMOUNT 900,000 ACCOUNT # PROJECT AMOUNT 25,000 DEPARTMENT 53403650 WATER PROJECT DESCRIPTION PROJECT TITLE WATER VEHICLE REPLACEMENT OPERATING IMPACT: The vehicle being replaced is a 2001 Ford Sport Trac (# 8258) with 73,000 miles. This vehicle was seized by the PD years ago and passed on to PW. Although the mileage doesn’t seem high, the accuracy is unknown. This vehicle has become unreliable and is difficult to use due to the excessive wear. The vehicle will be replaced with a similar 4 door pickup. ACCOUNT # DEPARTMENT 53403698 WATER PROJECT DESCRIPTION PROJECT TITLE DISTRIBUTION SYSTEM NEW VALVE PROGRAM OPERATING IMPACT: PROJECT AMOUNT 25,000 The Water Division’s mission is to provide safe and reliable potable water to its customers through a well maintained infrastructure system. These funds are to assist in the replacement of inoperable water valves as the City performs valve maintenance. Fully functioning valves help to limit the number of service disruptions, water system isolation during main breaks and maintenance, and preserve public health and safety. ACCOUNT # DEPARTMENT 54400617 SEWER PROJECT DESCRIPTION PROJECT TITLE PUMPS AND MOTOR REPLACEMENTS OPERATING IMPACT: PROJECT AMOUNT 125,000 Replace a combination of three pumps or motors each year due to equipment failure or having reached the life cycle and no longer supported. Replacement is suggested to be done routinely for proper operation of the treatment facility with the interest of the public's health, safety, and welfare in mind. ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 54408670 SEWER MOUNTAIN VIEW SANITARY SEWER 165,000 PROJECT DESCRIPTION OPERATING IMPACT: Construction of approximately 1000’ new sanitary sewer extension along El Mirage Road from the existing sewer manhole just south of Mountain View alignment to Mountain View Road, then west along Mountain View Road to connect future development west of El Mirage Road. To be constructed in anticipation of El Mirage Road improvement project. Any utility infrastructure must be completed prior to the roadway widening construction. ACCOUNT # DEPARTMENT PROJECT TITLE 54408674 SEWER SEWER LINE - EL MIRAGE RD TO DYSART RD PROJECT DESCRIPTION OPERATING IMPACT: Construction of approximately one mile of new sanitary sewer extension from El Mirage Road to Dysart Road. 301 PROJECT AMOUNT 900,000 Capital Project Descriptions ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 54408670 SEWER FINE SCREENS REPLACEMENT PROGRAM 550,000 PROJECT DESCRIPTION OPERATING IMPACT: This project is to replace the current fine screens system with new, more efficient equipment. The two current units are 13 years old and are not performing as they should. This is causing more solids to build up in the basins and accelerated wear on other equipment. ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 54408670 SEWER ODOR SCRUBBER REPAIRS 40,000 PROJECT DESCRIPTION OPERATING IMPACT: This project includes the replacement of the chemical pumps and all PVC piping. The current pumps have worn seals, diaphragms, and are leaking. The cost to rebuild the pumps is the same as a replacement pump. Purchasing new pumps is the better option as they will be much more efficient than the current pumps, even if rebuilt. The PVC piping needs to be replaced because the new pumps will require re-piping of the system and all of the piping has become brittle with age. ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 54408670 SEWER CHEMICAL STORAGE CONTAINMENT 60,000 PROJECT DESCRIPTION OPERATING IMPACT: This project is to replace the damaged chemical storage tanks. The tanks are plastic and are currently leaking as age has made them hard and brittle. This would also include the installation of new PVC piping, which is the original piping installed when the plant was constructed. In addition, the concrete containment area is damaged due to the leaking chemical tank and will be replaced as well. This will include concrete rehabilitation, berm replacement, and a chemical resistant coating applied to the new concrete. ACCOUNT # DEPARTMENT # PROJECT TITLE PROJECT AMOUNT 54408671 SEWER FIRE & SMOKE ALARM SYSTEM INSTALLATION 300,000 PROJECT DESCRIPTION OPERATING IMPACT: This project is to install a fire and smoke detection/suppression system at the Wastewater Reclamation Facility. This will include buildings A, B1, B2, and C, D, E, and F. Currently the WRF does not have any of this equipment at the facility because it was not required when the facility was originally constructed. There have been two fires at the facility due to failing electrical equipment that have caused extensive damage. A fire and smoke/suppression system will provide early warning and reduce the amount of fire and smoke damage done to vital equipment and City structures. ACCOUNT # DEPARTMENT # PROJECT TITLE PROJECT AMOUNT 56400697 STREETS NORTHERN PARKWAY 500,000 PROJECT DESCRIPTION OPERATING IMPACT: Northern Avenue is to be widened into an expressway/parkway configuration. Northern Parkway is to be widened as a road of regional significance. Costs include Design Concept Report, design, ROW acquisition, and construction shared between project partners El Mirage, Glendale, Peoria, Maricopa County, and MAG. The City will be budgeting $500,000 per fiscal year for its $9,474,500 portion of the overall project. ACCOUNT # DEPARTMENT # PROJECT TITLE 73551617 POLICE TRAFFIC RECORDS EQUIPMENT PROJECT DESCRIPTION OPERATING IMPACT: Governors Office of Highway Safety is reimbursing the City for the purchase of equipment for traffic records. 58400922 GRANT REVENUE 51408409 WATER 51408409 SEWER SUBTOTAL FUTURE CIP PROJECTS CARRYFORWARD PROJECTS DEPRECIATION EXPENSE DEPRECIATION EXPENSE TOTAL 302 PROJECT AMOUNT 16,000 13,711,000 10,000,000 26,893,500 1,500,000 925,000 53,029,500 CAPITAL BY FUND AND REVENUE SOURCE Revenue Source REVENUES BONDS BONDS/REVENUES BONDS/GRANTS GRANTS Total Fund Amount GENERAL FUND $ 8,358,000 HURF 930,000 COMMUNITY DEVELOPMENT BLOCK GRANT FUND (CDBG) 580,000 WATER UTILITY FUND 1,878,500 SEWER UTILITY FUND 2,140,000 STREETS CAPITAL PROJECT FUND 26,702,000 SPECIAL PROJECTS FUND 16,000 Total $ 40,604,500 GENERAL FUND FUND SOURCE 2% Amount $ 11,078,000 $ 900,000 $ 1,150,000 $ 26,880,500 $ 596,000 $ 40,604,500 1% 5% 5% 21% HURF COMMUNITY DEVELOPMENT BLOCK GRANT FUND (CDBG) WATER UTILITY FUND 66% SEWER UTILITY FUND STREETS CAPITAL PROJECT FUND REVENUE SOURCE REVENUES 2% 27% 2% BONDS 3% BONDS/REVENUES 66% BONDS/GRANTS GRANTS 303 THIS PAGE INTENTIONALLY LEFT BLANK 304 CONSOLIDATED FEE SCHEDULE Council Adopted Final Budget 305 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2014 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2015 -16 UNIT OF MEASURE FY2014-15 Final DESCRIPTION GENERAL FEES COPIES Black and White 8.5 x 11 8.5 x 14 11 x 17 Per Page Per Page Per Page $0.50 $0.75 $0.90 $0.50 $0.75 $0.90 Per Page Per Page Per Page Each $1.00 $1.50 $1.80 $75 $1.00 $1.50 $1.80 $75 Each $50 $50 Each $25 $25 Each Per Signature Per Hour $25 $2 $60 $25 $2 $60 Color 8.5 x 11 8.5 x 14 11 x 17 Paper Copy of Annual Budget Paper Copy of Comprehensive Annual Financial Report (CAFR) Paper Copy of Annual Capital Improvement Plan MISCELLANEOUS Non-Sufficient Funds Check Notary Public Standard Hourly Rate - Research LICENSE FEES Business License City Sales Tax Permit Massage Therapist License Mining License Commercial Rental Property Residential Rental Property Residential Rental Property (each additional) Sexually Oriented Business Special Events Change/Update Bus. License Delinquent Fee Peddler's License Annual Annual Annual Annual Annual Annual Annual Annual Per Event As Needed As Needed Per Quarter/Annual $100 $15 $2,000 $2,000 $100 $0 $0 $2,000 $65 $25 10% of license $25/$100 Same amount as AZ Department of Liquor Fees $100 $15 $2,000 $2,000 $100 $0 $0 $2,000 $65 $25 10% of license $25/$100 Same amount as AZ Department of Liquor Fees Liquor License Each Retail Sales Restaurant/Bar Lodging Utilities Telecomm Contracting Use Tax Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted 3% 3% 5% 3% 3% 3% 3% 3% 3% 5% 3% 3% 3% 3% Per Page Each Each Each Each $0.50 $10 $60 $120 $10 $0.50 $10 $60 $120 $10 Each $75 $75 CITY SALES TAX RATES CLERK Public Record Requests Public Record Requests - recording Agenda Subscription Regular/Special Council Meeting Minutes Appeal - Notice of Violation Pro/Con Argument Submissions for Election Publicity Pamphlets 306 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2014 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2015 -16 UNIT OF MEASURE FY2014-15 Final DESCRIPTION RENTAL FEES COMMUNITY GARDEN Garden Box 17' x 4' Garden Box 17' x 8' Farmer's Market Space Rental (10' x 10') RAMADAS Annual/Each Annual/Each Each Charged to the general public for use of Ramada space at designated times. Reservation and Cleanup Deposit SPORTS FIELDS CONTRACTED SERVICE FEES (CLASSES) Charged to the general public/groups/organizations for guaranteed playing space. Reservation and Cleanup Deposit These percentage fees are charged to organizations for use of city facilities and parks. $40 $80 $25 $40 $80 $25 Per Hour Each Residents $15/$30/$50 Residents $15/$30/$50 Non-Resident Non-Resident $30/$60/$100 $30/$60/$100 $150 $150 Per Hour Each Residents $30 Non-Residents $60 With Lights Add $25 $150 20%-30% of registration fee Varies depending on enrollment Residents $30 Non-Residents $60 With Lights Add $25 $150 Varies depending on enrollment FACILITIES FIRE TRAINING ROOM Supervision/Personnel Reservation & Cleanup Deposit Per Hour Per Hour Each Resident - $50 Non-Resident $100 $50 $200 Resident - $50 Non-Resident $100 $50 $200 POLICE TRAINING ROOM Supervision/Personnel Reservation & Cleanup Deposit Per Hour Per Hour Each Resident - $50 Non-Resident $100 $50 $200 Resident - $50 Non-Resident $100 $50 $200 Main Room Per Hour Resident - $50 Non-Resident $100 Resident - $50 Non-Resident $100 Multi-purpose South Room Per Hour Resident - $35 Non-Resident $85 Resident - $35 Non-Resident $85 Classroom Only Per Hour Resident - $25 Non-Resident $75 Resident - $25 Non-Resident $75 Kitchenette (with room or center rental) Per Hour Resident - $10 Non-Resident $20 Resident - $10 Non-Resident $20 Supervision/Personnel Reservation & Cleanup Deposit Per Hour Each $50 $200 $50 $200 Per Placard Annually Per Placard $500 $250 $500 $250 SENIOR CENTER WAYFINDING SIGNS Initial Fee Renewal Fee 307 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2014 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2015 -16 UNIT OF MEASURE FY2014-15 Final DESCRIPTION SPECIAL EVENT FEES GENTRY PARK Vendor Participation Copper Sponsor Bronze Sponsor Silver Sponsor Gold Sponsor Platinum Sponsor Presenting Sponsor Each Each Each Each Each Each Each $20 $45 $100 $200 $375 $750 $1,500 $20 $45 $100 $200 $375 $750 $1,500 Vendor Participation Copper Sponsor Bronze Sponsor Silver Sponsor Gold Sponsor Platinum Sponsor Presenting Sponsor Each Each Each Each Each Each Each $45 $85 $200 $400 $750 $1,500 $3,000 $45 $85 $200 $400 $750 $1,500 $3,000 Aerosol products Aviation Facilities Amusement Buildings Battery Systems Carnivals & Fairs Cellulose Nitrate Film Combustible Fiber Storage Combustibles-use/storage/manufacture Compressed Gases Covered Mall Buildings Cryogenic Fluids Cutting & Welding Dry Cleaning Plants Exhibits & Trade Shows Explosives Fire Hydrants/Valves Operation or Use Fire Protection Contractor Flammable/Combustible Liquids (storage, handle, use) Floor Finishing Fruit Ripening Fumigation/Thermal Insecticidal Fogging Gases-use/storage/manufacture Hazardous Materials Hazardous Materials Group 1 Group 2 Group 3 Hazardous Production Material Facility High Piled Combustible Storage Hot Work Operations Industrial Ovens LPG Storage, use, handle, dispense LPG Exchange Station Magnesium Working Misc. Combustible storage >2,500 cu. Ft. Open Burning Open Flames Organic coatings Places of Public Assembly Pyrotechnic Special Effects Pyroxylin Plastics Refrigeration Equipment Repair garages & Motor Fuel dispensing Facilities Rooftop Heliports Spraying or Dipping Operations Storage of Scrap Tires & By Products Annual Annual Per Submittal Each Per Submittal Annual Annual Annual Annual Annual Annual Annual Annual Annual Per Submittal Per Submittal Annual $50 $50 $300 $50 $200 $50 $50 $0 $0 $150 $50 $200 $0 $0 $50 $0 $0 $0 $50 $0 $200 $50 $50 $0 Annual Annual Annual Per Submittal Annual Annual $250 $50 $50 $75 Temporary Membrane Structures & Canopies Tire Rebuilding Plants Waste handling Storage of Wood Products >200 Cu. Ft. GATEWAY PARK FIRE FEES OPERATIONAL PERMITS $250 $50 $0 $0 $50 $150 - $300 $500 $50 $50 $50 $50 $50 $100 $200 $300 $0 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $100 $300 $50 $50 $0 $0 $50 $50 $0 $0 $300 $0 $50 Annual Annual Annual Annual $50 $50 $50 $50 $50 $0 $50 $50 Per Submittal Annual Annual Annual $80 $50 $50 $50 $80 $50 $50 $50 Annual Annual Annual Annual Annual Per Submittal Annual Annual Annual Annual Annual Per Submittal Per Submittal Annual Annual Per Submittal Annual Annual 308 $50 $100 $50 $50 $50 $200 $50 $50 $75 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2014 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2015 -16 UNIT OF MEASURE FY2014-15 Final DESCRIPTION CONSTRUCTION PERMITS Automatic Fire extinguishing Systems Battery Systems Compressed gases Fire Alarm Systems New Installs: 5,000 square feet or less 5,001 - 10,000 square feet 10,001 - 50,000 square feet 50,001 - 100,000 square feet 100,000 - 150,000 square feet Over 150,000 square feet Modifications: 1 - 5 devices 6 - 20 devices 21 - 50 devices Over 50 devices Replacement: New Contol Panel Other Fire Sprinkler Systems 13 & 13R New Installs: 5,000 square feet or less 5,001 - 10,000 square feet 10,001 - 50,000 square feet 50,001 - 100,000 square feet 100,000 - 150,000 square feet Over 150,000 square feet Modifications: 1 - 5 devices 6 - 20 devices 21 - 50 devices Over 50 devices Fire Sprinkler System - Residential New Install or Modification Alternative Suppression Systems New: Water/Foam/CO2/Clean Agent etc. Commercial Cooking: Initial Additional Modifications Fire Pump: New Modification/Replacement Private Fire Protection Systems: New Modification (includes fire lines) Fire Flow test Fire Department Permanent Access: New: Fire Lane Markings Address Directory Automatic Access Gates Manual Acess Gates Walk thru Access Gates Install Knox Box Modifications: To Any Listed Above Access Roads Flammable/Combustible Liquids Above Ground Tanks: New Install: First Tank Additional Tanks Modification New Fuel Tank: Up to 120 Gallons Over 120 Gallons Removal: First Tank Additional Tanks Hazardous Materials Inventory Sheet Assessment (1 hour min.) Management Plan Assessment (1 hour New - HazMat container or process Each Additional Hazardous Materials Industrial ovens LP- Gas New Install - For Exchange New Install - Stored for Use or Sale New - LP Gas System Residential Pool/Spa Per Submittal Per Submittal Per Submittal $375 $50 $250 $450 Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal $375 $50 $250 $300 $400 $500 $700 $1,000 $1,500 $100 $150 $200 $300 $150 $150 $375 Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal $300 $400 $500 $700 $1,000 $1,500 Per Submittal Per Submittal Per Submittal Per Submittal $100 $150 $200 $300 Per Submittal $100 Each $200 Each Each Each $150 $75 $100 $150 $500 $100 Per Submittal Per Submittal Per Submittal Per Submittal Per Request $50 $200 $100 $100 $50 $50 $100 $50 $50 No Charge $100 $100 Per Submittal 309 $360 $360 Each Each Per Submittal $250 $100 $100 Each Each Each Each Each $100 $100 Per Review Per Review Per Review Per Review Per Submittal Each Per Tank Each Each Per Submittal Per Submittal $200 $100 $100-$500 $211 $50 $217 $200 $100 $211 $50 $100 $100 $300 $50 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2014 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2015 -16 UNIT OF MEASURE FY2014-15 Final DESCRIPTION Spraying or Dipping Operations New Install -Room/Booth/Tank Modification Compressed Gases New Install Under 400 lbs Over 400 lbs Modification Other Permit Fees High Piled Storage Review Firefighter Air System (FAS) Standpipe Systems Per Booth Each Per Submittal Per Submittal Per Submittal Per Submittal $50 $50 $100 $300 $50 Temporary Membrane Structures & Canopies Per Submittal $80 $80 $150 $250 $100 $250 $150 $300 $100 Each Each Per Submittal MISCELLANEOUS FEES False Alarms After 2nd After 5th After 9th Per Incident Advanced Life Support Transports CPR Fees Per Class $150 $340 $700 $84 Resident: $10 Non-Resident: $36 $150 $340 $700 $84 Resident: $10 Non-Resident: $36 GIS DATA Citywide GIS Data Maps: 8.5 x 11 11 x 17 18 x 24 24 x 36 36 x 48 Per Data Set $65 $65 Each Each Each Each Each $2 $4 $10 $20 $40 $2 $4 $10 $20 $40 Per Request Per Appeal Per Annexation Per Appeal Per Request Per Request Per Continuance Per Request Per Plat Per Request Per Request Per Request Per Sheet Per Request Per Request Per Request Per Request Per Request Per Request Per 1/2 Hour Per Request Per Plat Per Request Per Request Per Request Per Request Per Request Per Request Per Request Per Request Per Request $50 $100 $1,500 $1,000 $1,000 $1,450 $250 All Legal Costs $1,000+10/lot $1,500 $1,000 $200 $200 $1,500 $1,500 $1,500 $1,000 $500 $1,500 $50 $500 $1,000+10/lot $1,000 $500 $1,450 $1,000-$1,500 $1,000 each $100 $1,500 $100 $250/$1,000 $50 $100 $1,500 $1,000 $1,000 $1,450 $250 All Legal Costs $1,000+10/lot $1,500 $1,000 $200 $200 $1,500 $1,500 $1,500 $1,000 $500 $1,500 $50 $500 $1,000+10/lot $1,000 $500 $1,450 $1,000-$1,500 $1,000 each $100 $1,500 $100 $250/$1,000 COMMUNITY DEVELOPMENT Address Assignment Administrative Appeal Annexation/Deannex Appeal to P&Z/Council Comp Sign Package Conditional Use Permit Continuance Request Development Agreement Final Plat General Plan Amend [Maj] General Plan Amend [min] Group Home Request Landscaping Review Map Amendment - C Map Amendment - I Map Amendment - R PAD Amendment [M] PAD Amendment [m] PAD Overlay & Plan Planner Consultation Pre-Application Preliminary Plat Site Plan Amend [M] Site Plan Amend [m] Site Plan Review Street Name Change Subdivision Variance Temporary Use Permit Zoning Text Amendment Zoning Certification Zoning Variance [R/C] 310 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2014 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2015 -16 UNIT OF MEASURE FY2014-15 Final DESCRIPTION $25 Accessory Structure >120 Sq. Ft.(sheds) Certificate of Occupancy: C. of Completion (no Occupancy) Per Building Temporary C/O Each Commercial C/O Residential Multi-Family Conversion of existing space to livable areaResidential only. See fees for commercial conversion Assessory Structures Single Family Dwelling Commercial Bldg Demolition: Accessory SFD, Garage Com. Bldg Electric Meter Clearance w/o repair Electric/New Construction Per Building Per House Per Building Per Building Per House Per Building Each Each Flag Poles over 30 feet Gas Line: New Repair Only Gas Test/ Clearance only Mechanical/New Construction Each Each Each Each Repair Other Than Residential - New Unit Permit Extension Permit Expedited Permit Expired Plumbing Repair/ New Construction Each Each Each Each Repair Pre-fabricated Structures: $25 $50 $50 $200 first 30 day period $200 first 30 day period $400- 31-60 Days $400- 31-60 Days $ 1,000 -61-90 Days $ 1,000 -61-90 Days $200 $200 $100 $100 $100 $100 50% of Valuation 50% of Valuation Chart Chart for R3 based on for R3 based on new new area area $0 $0 $0 $0 $0 $0 $25 $150 $200 $30 $50 15% permit feeComm. $25 $50 $30 $30 $50 Res. 15% permit feeComm. $30 $80 25% of original permit fee 2 x permit fee 50% original permit $50 15% permit feeComm. $30 $25 $150 $200 $30 $50 15% permit fee- Comm. $25 $50 $30 $30 $50 Res. 15% permit fee- Comm. $30 $80 25% of original permit fee 2 x permit fee 50% original permit fee $50 15% permit fee- Comm. $30 Mobile Home, Park Model>400 s.f. Each $ 300 set up fee* $ 300 set up fee* Modular (Commercial) Each Manufactured/ Factory built Each $600 (+ MPE)* $ 4.50 per lineal ft. (+MPE)* $600 (+ MPE)* $ 4.50 per lineal ft. (+MPE)* Each $ 100 set up fee $ 100 set up fee Accessory garages, carports, storage *These fees are established by the Office of Manufactured Housing Pools and Spas: In Ground pool Spa (in ground) Pool site review (std plans on file) Semi-public pool site review Review of Standard Plans Review w/o Std Plans on file Relocation of Building (inspect. Req'd) Stucco- house or assessory structure Temporary Structures/Power: Temp. Construction trailer Temp. Electrical/Generator Temp. (over 60 days/cond.partial) Tenant Improvement Water Heater: New or replacement Each Each $300 $75 $50 $100 see review fees $50 $200 (+MPE fees) $30 $300 $75 $50 $100 see review fees $50 $200 (+MPE fees) $30 Each Each Each Each $200 $100 $1000 per bldg $100 per suite $200 $100 $1000 per bldg $100 per suite Each $30 Valuation or $100 w/ std plans Double permit fee $30 Valuation or $100 w/ std plans Each Each Each Each Solar Each Work Started w/o permits 311 Double permit fee City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2014 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2015 -16 UNIT OF MEASURE FY2014-15 Final DESCRIPTION GREEN/ SUSTAINABLE/ ENERGY Green Energy Build –Administ. Doc. Fee Greywater irrigation system LEED Certified- Administ. Documentation Fee Solar PV System- Commercial Solar PV System- Residential Solar Water Heater Tankless Water Heater (replacing old unit, gas or electric) Turbine or wind generation systems Plan Review Appeal Hearing Fee Each Change/ revisions to approved plans Deferred Truss Calculations Residential Commercial Expedited Plan Review Plan Review Each Per Submittal Per Submittal Each Each Refunds Each Each Each Each Each Each Each Each Each Each Each Each Residential Site plan (w/std plans) Standard Plans (valid for code cycle) Aluminum carports/Canopies House Plans Manuf. Bldg Installation details Pools Solar installations- WH/PV Inspections Electrical, Mechanical, Plumbing (MPE) After Business Hours 3rd Party Inspections Reinspection fee (after 3 failures) ADAPTIVE REUSE- SPECIAL CONDITION FEES Conversion of existing residential to Live/Work unit Conversion of existing Commercial to Live/Work unit Permits by Inspection (no plansresidential live/work only) Consultation prior to Permit by Inspection Signs 0-32 s.f. 33- 48 s.f. Over 48 s.f. Each Each Each Monument/ Pylon Electrical Connection Face Panel Change out only Temporary Banner (30 days) $250 $100 $250 $100 $250 Based on Valuation Valuation or $ 300 w/ std plans Valuation or $ 100 w/ std plans $250 Based on Valuation Valuation or $ 300 w/ std plans Valuation or $ 100 w/ std plans $25 $150 $25 $150 $300 $300 $75 per hour (Min. 1 hr) $75 per hour (Min. 1 hr) $100 $250 2x fee (1/2 time) 65% of permit fee Refund of 80% permit fee minus review fees $50 $100 $250 2x fee (1/2 time) 65% of permit fee Refund of 80% permit fee minus review fees $50 $75 Based on Valuation $100 $100 $100 $75 Based on Valuation $100 $100 $100 $50 residential 15% permit feeComm. $75 (Min. 2 hrs) Actual cost $25 $50 residential $ 100 flat fee $ 250 flat fee $150 No charge 15% permit fee- Comm. $75 (Min. 2 hrs) Actual cost $25 $ 100 flat fee $ 250 flat fee $150 No charge Each Each Each Each $50 $75 $125 Based on Actual Value $40 $25 $30 $50 $75 $125 Based on Actual Value $40 $25 $30 lineal foot lineal foot $2 $5 $2 $5 Masonry> 36"high/retaining walls Residential: lineal foot $7 $7 Patio or deck Room Addition Ramada/Gazebo/Pergola> 120 s.f. Unfinished basement Conversion of exist. space to livable Commercial: New Construction square foot square foot square foot square foot square foot $12 $25 $12 $15 $15 $12 $25 $12 $15 $15 Use Valuation Chart 80% of Calculated Value $20 $30 $20 Actual Stated Value Use Valuation Chart 80% of Calculated Value $20 $30 $20 Actual Stated Value New Construction See Valuation Table Fees based on Valuation Fencing: <36" high (all materials) - add to existing >36" high- all materials - chain link, wood, i Shell/Grey Building Tenant Improvement- Office/Merch. Tenant Improvement- Rest. Or Med. Tenant Improvement- Vanilla Shell All other projects not included square foot square foot square foot 312 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2014 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2015 -16 UNIT OF MEASURE FY2014-15 Final DESCRIPTION ENGINEERING At Risk Grading/Drainage Permit Haul Permit Each Each $200 $600 150% of actual grading/drainage permit cost $300 Permit Each 3.5% of actual contract 3.5% of actual contract construction costs construction costs Plan Review Report Review Per Sheet Each $200 $600 150% of actual grading/drainage permit cost $300 CITY COURT FEES Copy of Record Court Technology/Security Default Fee Per Case Per Case Per Charge Jail Cost Reimbursement Research Fee Time Payment Warrant Based on Sentence Per Case Per Case Each $17 $25 $40 Same as Maricopa County Jail Per Diem Rates $17 $20 $200 $17 $25 $40 Same as Maricopa County Jail Per Diem Rates $17 $20 $200 Each Each $150 $0 $150 $0 Each - 20 or less pages Per page over 20 pages Each Each Each Each $5 $0.20 $20 $10 $10 $10 $5 $0.20 $20 $10 $10 $25 Monthly Per 1,000 gallons $19.77 $19.77 $3.55 3.91 4.31 4.73 $3.55 3.91 4.31 4.73 $23.43 $23.43 $4.42 $4.42 $20.97 $20.97 $1.69 $1.69 $0 $1.87 $1.87 $1.87 Each Each Each Each Each Each Each Each Each Each Each Each $225 $275 $300 $605 $3,045 $3,840 $3,770 $6,605 $10,375 $13,615 $15,055 $1,025 $225 $275 $300 $605 $3,045 $3,840 $3,770 $6,605 $10,375 $13,615 $15,055 $1,025 POLICE FEES Impound Public Records Release Police Reports - Victims of a criminal offense receive 1 free copy Archived Reports Photo CD Audio CD/DVD Video CD/DVD UTILITY FEES WATER RATES Residential: Base Charge (all meter sizes) Volume Rate (gallons) 0 - 5,000 5,001 - 15,000 15,001 - 25,000 > 25,000 Commercial: Base Charge (all meter sizes) Volume Rate (gallons) All Use Monthly Per 1,000 gallons Irrigation: Dysart Ranchettes Only Per Hour Water Recharge: **** Surprise Customers El Mirage Customers Hydrant Customers Per 1,000 gallons WATER METERS 5/8" 3/4" 1" 1.5" 2" 3" 4" 6" 8" 10" 12" Hydrant SEWER RATES Residential: Base Charge (all meter sizes) Volume Rate (gallons) All Flows Monthly $5.75 $5.75 Per 1,000 gallons $3.27 $3.27 Commercial: Base Charge (all meter sizes) Volume Rate (gallons) All Flows Monthly $5.75 $5.75 Per 1,000 gallons $3.27 $3.27 313 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2014 LEGEND FEE TYPE RED FONT = PROPOSED NEW/CHANGED FEE FY2015 -16 UNIT OF MEASURE FY2014-15 Final DESCRIPTION SANITATION RATES Residential: Monthly Fee Monthly $13.23 $13.23 Each Each Per Occurrence Per Occurrence Per Occurrence $30 $50 $95 $50 $95 $30 $50 $95 $50 $95 Per Occurrence Per Occurrence Per Occurrence Per Occurrence Per Occurrence Per Occurrence $10 $15 15% $50 $75 $250 plus cost of labor and materials plus an additional 15% administrative fee Actual cost of contractual labor and materials plus an additional 15% administrative fee $10 $15 15% $50 $75 $250 plus cost of labor and materials plus an additional 15% administrative fee Actual cost of contractual labor and materials plus an additional 15% administrative fee Net Assessed Valuation Tax - Same As Last Year Per $100 Net Assessed Valuation $1.7426 $1.7264 Net Assessed Valuation Tax - Same As Last Year Per $100 Net Assessed Valuation $1.7980 $2.1176 MISCELLANEOUS UTILITY FEES Establish Service: Residential Commercial Disconnect Same Day Turn On/Turn Off Emergency Turn On/Turn Off Door Hanger: Residential Commercial Collections Relocate/Install Hydrant Meter Meter Testing Equipment Tampering Installation/Connections of Taps/Meter Boxes/etc. Per Occurrence PROPERTY TAXES PRIMARY SECONDARY Used to support Public Safety Operations Calculation Methodology $ 94,969,096 $ 1,654,937 Used to pay for voter authorized debt Calculation Methodology $ 109,007,802 $ 1,960,000 *** Property tax rates and Court fines are established separate from this process. **** Water recharge rate increases have been approved by Council. Rates will increase in FY 2015-16 to $1.87 per 1,000 gallons 314 City of El Mirage Fire, Building & Life Safety Department 13601 N. El Mirage Rd. Phone: 623-583-7968 Fax: 623-583-8257 VALUATION CHART Group 2006 International Building Code Assembly, theaters with stage Assembly, theaters without stage Assembly, restaurants, bars Assembly, churches, halls, libraries Assembly, community halls, Assembly, arenas, sport stadiums Business Educational Factory/Industrial, moderate hazard Factory/Industrial, low hazard High Hazard, explosives High Hazard Hazardous production plants Institutional, supervised Institutional, hospitals Institutional, nursing homes Institutional, restrained Institutional, day care facilities Mercantile Residential, hotels Residential, multi-family Residential, one and two family Residential, care/assisted living Storage, moderate hazard Storage, low hazard Utility, residential garage, misc. **NP- Not Permitted A-1 A-1 A-2 A-3 A-3 A-4, 5 B E F-1 F-2 H-1 H-2,3,4 H-5 I-1 I-2 I-2 I-3 I-4 M R-1 R-2 R-3 R-4 S-1 S-2 U Effective 7/1/2015 Types of Construction/Cost per Square Foot IA IB IIA IIB IIIA IIIB IV VA VB 192 186 181 174 163 159 168 150 144 176 170 165 158 147 143 152 153 127 149 145 141 135 127 124 131 116 111 178 172 167 160 150 145 161 135 129 148 142 137 130 119 115 129 105 99 176 169 162 157 146 142 152 132 127 154 148 149 136 129 119 130 109 104 163 160 161 147 132 130 142 120 115 91 87 82 79 71 67 76 58 54 90 86 82 78 71 66 75 58 54 86 82 76 73 66 62 70 53 NP 86 82 76 73 66 52 70 53 49 160 148 123 136 129 119 134 109 104 152 147 166 132 135 122 136 112 109 259 253 247 241 229 NP 236 213 NP 179 176 169 162 150 NP 156 135 NP 176 169 165 157 146 141 152 132 125 152 147 173 136 135 122 136 112 109 111 107 102 98 89 87 93 77 74 160 148 174 139 127 129 138 114 110 129 123 129 113 103 98 112 89 86 122 118 115 112 107 105 108 99 94 152 147 173 136 135 122 137 112 109 85 81 75 75 65 61 70 52 48 84 80 76 71 65 60 68 52 48 65 60 67 54 49 46 52 38 36 FEES BASED ON VALUATION Effective 7/1/2015 TOTAL VALUATION FEE $ 1 to $ 500 = $ 33 $ 501 to $ 2,000 = $ 33 for the first $500 plus $ 5.00 for each additional $100, or fraction thereof, to and including $2,000 $ 2,001 to $ 25,000 = $ 97 for the first $2,000 plus $14.00 for each additional $1,000 or fraction thereof, to and including $25,000 $ 25,001 to $ 50,000 = $ 545 for the first $25,000 plus $14 for each additional $1,000, or fraction thereof, to and including $50,000 $ 50,001 to $100,000 = $ 897 for the first $50,000 plus $ 9.00 for each additional $1,000 or fraction thereof, to and including $100,000 $100,001 to $500,000 = $ 1,384 for the first $100,000 plus $ 8.00 for each additional $1,000 or fraction thereof, to and including $500,000 $ 500,001 to $1,000,000 = $ 4,503 for the first $500,000 plus $ 7.00 for each additional $1,000 or fraction thereof, to and including $1,000,000 $1,000,000 and up = $ 7,809 for the first $1,000,000 plus $ 5.00 for each additional $1,000 or fraction thereof 315 THIS PAGE INTENTIONALLY LEFT BLANK 316 STATE BUDGET SCHEDULES Council Adopted Final Budget 317 318 OFFICIAL BUDGET FORMS CITY OF EL MIRAGE, ARIZONA Fiscal Year 2016 319 CITY OF EL MIRAGE, ARIZONA TABLE OF CONTENTS Fiscal Year 2016 Resolution for the Adoption of the Budget Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses Schedule B—Tax Levy and Tax Rate Information Schedule C—Revenues Other Than Property Taxes Schedule D—Other Financing Sources/ and Interfund Transfers Schedule E—Expenditures/Expenses by Fund Schedule F—Expenditures/Expenses by Department (as applicable) Schedule G—Full-Time Employees and Personnel Compensation 320 321 Actual Expenditures/Expenses** Fund Balance/Net Position at July 1*** Primary Property Tax Levy Secondary Property Tax Levy Estimated Revenues Other than Property Taxes Other Financing Sources Other Financing (Uses) Interfund Transfers In Interfund Transfers (Out) Reduction for Amounts Not Available: 2015 2016 2016 2016 2016 2016 2016 2016 2016 2016 * ** *** Budgeted Expenditures/Expenses 2016 E D D D D C B B E E 16,955,500 17,255,500 1,375,500 880,500 0 0 15,062,500 2,688,000 17,440,000 17,440,000 Special Revenue Fund 1,216,500 1,639,500 0 100,000 1,005,000 0 0 2,030,000 514,500 2,123,500 2,123,500 Debt Service Fund 27,132,000 30,687,000 0 1,024,500 0 11,679,500 10,553,000 7,430,000 31,344,500 31,344,500 0 0 0 0 0 0 0 0 0 $ $ $ 84,560,500 84,560,500 2015 84,560,500 16,124,000 18,606,000 4,190,000 2,157,000 1,299,500 2,503,000 13,305,000 6,130,500 16,027,500 16,027,500 87,649,500 87,649,500 2016 87,649,500 87,649,500 107,622,000 0 0 0 0 7,159,000 7,159,000 2,304,500 18,682,500 54,445,563 2,030,000 1,654,937 33,113,500 84,560,500 84,560,500 Total All Funds Includes Expenditure/Expense Adjustments Approved in the current year from Schedule E. Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. Amounts on this line represent Fund Balance/Net Position amounts except for amounts not in spendable form (e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund). $ $ $ 0 0 0 0 0 0 0 0 0 Capital Projects Enterprise Internal Service Fund Permanent Fund Funds Available Funds EXPENDITURE LIMITATION COMPARISON 1. Budgeted expenditures/expenses 2. Add/subtract: estimated net reconciling items 3. Budgeted expenditures/expenses adjusted for reconciling items 4. Less: estimated exclusions 5. Amount subject to the expenditure limitation 6. EEC expenditure limitation 26,221,500 39,434,000 1,593,500 2,997,000 0 4,500,000 15,525,063 1,654,937 16,350,500 17,625,000 17,625,000 General Fund FUNDS The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied. Therefore, Schedule B has been omitted. Total Financial Resources Available 2016 LESS: Amounts for Future Debt Retirement: Adopted/Adjusted Budgeted Expenditures/Expenses* 2015 Fiscal Year S c h CITY OF EL MIRAGE, ARIZONA Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2016 CITY OF EL MIRAGE, ARIZONA Tax Levy and Tax Rate Information Fiscal Year 2016 2015 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2016 1,929,487 $ 2,013,790 1,654,937 1,960,000 3,614,937 $ 1,654,937 2,030,000 3,684,937 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. $ A.R.S. §42-17102(A)(18) 3. Property tax levy amounts A. Primary property taxes B. Secondary property taxes C. Total property tax levy amounts $ $ 4. Property taxes collected* A. Primary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total primary property taxes B. Secondary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total secondary property taxes C. Total property taxes collected $ $ $ $ $ $ 1,624,000 30,000 1,654,000 1,900,000 50,000 1,950,000 3,604,000 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 1.7426 1.7264 (2) Secondary property tax rate 1.7980 2.1176 (3) Total city/town tax rate 3.5406 3.8440 B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the city/town was operating no special assessment districts for which secondary property taxes are levied. For information pertaining to these special assessment districts and their tax rates, please contact the city/town. * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property tax collections for the remainder of the fiscal year. 322 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 GENERAL FUND Local taxes City Sales Tax TPT Assessments Uncollected Primary Property Tax Franchise Fees $ 6,000,000 $ 30,000 (29,937) 700,000 Licenses and permits Business License Fees Building Permit Fees 6,000,000 $ 30,000 (29,937) 700,000 6,250,000 30,000 (29,937) 700,000 95,000 170,000 95,000 170,000 95,000 200,000 2,800,000 3,850,000 1,100,000 2,800,000 3,850,000 1,100,000 2,830,000 3,825,000 1,200,000 35,000 20,000 25,000 5,000 15,000 5,000 35,000 20,000 25,000 5,000 15,000 5,000 10,000 25,000 10,000 25,000 40,000 60,000 55,000 5,000 40,000 5,000 10,000 5,000 30,000 Fines and forfeits Jail Incarceration Fine 10,000 10,000 15,000 Interest on investments Interest 20,000 20,000 20,000 In-lieu property taxes Fire Insurance Premium Tax 25,000 25,000 25,000 115,000 115,000 115,000 Intergovernmental State Sales Tax State Income Tax Vehicle License Tax Charges for services Planning And Zoning Fees Engineering Inspection Fees Plan Check Fees Rent - Library Rural Metro Transports Sport Programs Athletic Field Rentals Ramada Rentals Special Events Contributions Voluntary contributions Miscellaneous Other Total General Fund $ 15,025,063 $ 15,025,063 $ 15,525,063 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 323 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 SPECIAL REVENUE FUNDS HURF Taxes Municipal Court Fund Fines and Forfeitures Municipal Court Fund Miscellaneous Municipal Court Enhancement Fund Fines and Forfeitures Local Transportation Assistance Fund Fees Police Towing Fund Fines & Forefeitures $ 1,800,000 $ 1,800,000 $ 1,825,000 $ 1,800,000 $ 1,800,000 $ 1,825,000 $ 165,000 190,000 $ 165,000 190,000 $ 200,000 100,000 $ 355,000 $ 355,000 $ 300,000 $ 395,000 $ 395,000 $ 330,000 $ 395,000 $ 395,000 $ 330,000 $ $ $ 94,000 $ $ $ 94,000 $ 60,000 $ 60,000 $ 70,000 $ 60,000 $ 60,000 $ 70,000 $ 211,000 $ 211,000 $ 580,000 $ 211,000 $ 211,000 $ 580,000 $ 1,780,000 $ 1,780,000 $ 1,525,000 $ 1,780,000 $ 1,780,000 $ 1,525,000 $ 5,000 10,291,000 $ 5,000 10,291,000 $ 4,000 10,334,500 $ 10,296,000 $ 10,296,000 $ 10,338,500 Total Special Revenue Funds $ 14,897,000 $ 14,897,000 $ 15,062,500 CDBG Fund Grants Photo Radar Fund Fines & Forefeitures Special Projects Donations Special Projects Grants * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 324 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 DEBT SERVICE FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS Streets Capital Fund Grants $ 21,947,000 $ 7,947,000 $ 10,553,000 $ 21,947,000 $ 7,947,000 $ 10,553,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Capital Projects Funds $ 21,947,000 $ 7,947,000 $ 10,553,000 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 325 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 PERMANENT FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Permanent Funds $ $ $ ENTERPRISE FUNDS Sanitation Charges for Services Sewer Charges for Services Water Charges for Services Water Fines and Forefeitures Water Miscellaneous $ 1,525,000 $ 1,525,000 $ 1,525,000 $ 1,525,000 $ 1,525,000 $ 1,525,000 $ 3,100,000 $ 3,100,000 $ 3,100,000 $ 3,100,000 $ 3,100,000 $ 3,100,000 $ 8,270,000 180,000 20,000 8,470,000 $ 8,270,000 180,000 20,000 8,470,000 $ 8,495,000 180,000 5,000 8,680,000 $ $ $ $ $ $ $ $ $ Total Enterprise Funds $ 13,095,000 $ 13,095,000 $ 13,305,000 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 326 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES 2015 SOURCE OF REVENUES ACTUAL REVENUES* 2015 ESTIMATED REVENUES 2016 INTERNAL SERVICE FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Internal Service Funds $ $ $ TOTAL ALL FUNDS $ 64,964,063 $ 50,964,063 $ 54,445,563 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 327 CITY OF EL MIRAGE, ARIZONA Other Financing Sources/ and Interfund Transfers Fiscal Year 2016 OTHER FINANCING 2016 SOURCES FUND GENERAL FUND Sewer Fund Water Fund Sanitation Fund Photo Enforcement Fund Court Fund Capital Streets Fund HURF CDBG Debt Service $ 810,000 1,291,500 297,500 594,500 $ 183,000 3,500 4,500,000 4,500,000 $ 100,000 $ $ $ $ 2,997,000 $ 1,593,500 $ 1,189,000 327,500 553,000 Total Special Revenue Funds $ DEBT SERVICE FUNDS Debt Service $ 327,500 430,000 553,000 Total General Fund $ SPECIAL REVENUE FUNDS Photo Enforcement Fund Court Fund HURF CDBG $ INTERFUND TRANSFERS 2016 IN $ 183,000 3,500 $ 880,500 $ $ $ 1,005,000 $ 100,000 $ Total Debt Service Funds $ $ 1,005,000 $ 100,000 $ CAPITAL PROJECTS FUNDS Capital Streets Fund $ 11,679,500 $ $ 1,024,500 $ Total Capital Projects Funds $ 11,679,500 $ $ 1,024,500 $ $ $ $ $ Total Permanent Funds $ $ $ $ 1,375,500 PERMANENT FUNDS ENTERPRISE FUNDS Sewer Fund Water Fund Sanitation Fund $ 494,000 2,009,000 $ 180,500 1,119,000 $ 1,020,000 1,137,000 $ 1,581,000 2,311,500 297,500 Total Enterprise Funds $ 2,503,000 $ 1,299,500 $ 2,157,000 $ 4,190,000 INTERNAL SERVICE FUNDS $ $ $ $ Total Internal Service Funds $ $ $ $ TOTAL ALL FUNDS $ 18,682,500 328 $ 2,304,500 $ 7,159,000 $ 7,159,000 CITY OF EL MIRAGE, ARIZONA Expenditures/Expenses by Fund Fiscal Year 2016 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2015 FUND/DEPARTMENT GENERAL FUND Mayor and Council City Clerk Safety & Loss Control Administration Legal Services Human Resources Financial Services Information Technology Recreation Parks Facilities Management Fleet Management Community Development Police Code Compliance Fire Fire & Building Safety Contingency EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2015 ACTUAL EXPENDITURES/ EXPENSES* 2015 BUDGETED EXPENDITURES/ EXPENSES 2016 $ 244,500 212,500 290,000 931,000 817,000 388,500 616,500 743,000 227,500 662,000 690,500 172,500 508,500 6,983,000 271,500 3,367,500 299,000 200,000 $ $ 244,500 212,500 290,000 931,000 817,000 388,500 616,500 743,000 227,500 662,000 690,500 172,500 508,500 6,983,000 271,500 3,367,500 299,000 200,000 $ 249,500 195,500 304,000 1,083,000 1,109,000 397,500 643,500 733,500 150,500 737,500 671,000 172,500 513,000 7,434,500 320,500 3,248,500 287,000 7,971,000 Total General Fund $ 17,625,000 $ $ 17,625,000 $ 26,221,500 SPECIAL REVENUE FUNDS Highway User Revenue Fund $ LTAF Fund Municipal Court Fund Municipal Court Enhancement Fund CDBG Fund Special Projects Fund Police Towing Fund Photo Radar Fund 2,202,500 335,000 724,000 1,360,000 211,000 10,326,000 120,000 2,245,000 $ $ 2,202,500 335,000 724,000 1,360,000 211,000 10,242,500 120,000 2,245,000 $ 2,195,000 294,000 748,500 1,394,500 580,000 10,338,500 180,000 1,225,000 Total Special Revenue Funds $ 17,523,500 $ (83,500) $ 17,440,000 $ 16,955,500 $ 2,123,500 $ $ 2,123,500 $ 1,216,500 Total Debt Service Funds $ 2,123,500 $ $ 2,123,500 $ 1,216,500 30,945,500 250,000 65,500 $ $ 30,945,500 333,500 65,500 $ 27,132,000 31,261,000 $ $ 31,344,500 $ 27,132,000 DEBT SERVICE FUNDS Debt Service Fund CAPITAL PROJECTS FUNDS Capital - Streets Fund Capital - Parks Improvement Fund DIF Municipal Facilities Fund $ Total Capital Projects Funds $ (83,500) 83,500 83,500 PERMANENT FUNDS $ $ $ $ Total Permanent Funds $ $ $ $ ENTERPRISE FUNDS Sanitation Fund Sewer Fund Water Fund $ 1,047,500 2,765,000 12,215,000 $ $ 1,047,500 2,765,000 12,215,000 $ 1,067,000 4,601,000 10,456,000 Total Enterprise Funds $ 16,027,500 $ $ 16,027,500 $ 16,124,000 $ $ $ $ $ $ INTERNAL SERVICE FUNDS $ Total Internal Service Funds $ TOTAL ALL FUNDS $ 84,560,500 $ 84,560,500 $ $ 87,649,500 * Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 329 CITY OF EL MIRAGE, ARIZONA Expenditures/Expenses by Department Fiscal Year 2016 DEPARTMENT/FUND City Clerk: General Fund List other funds ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2015 2015 2015 2016 $ $ $ $ Department Total $ $ $ $ $ $ $ $ Department Total $ $ $ $ $ $ $ $ Department Total $ $ $ $ List Department: General Fund List other funds List Department: General Fund List other funds * Includes actual expenditures/expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures/expenses for the remainder of the fiscal year. 330 331 $ TOTAL ALL FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ 179 30 22 8 19 13 6 130 Total Internal Service Fund INTERNAL SERVICE FUND Total Enterprise Funds ENTERPRISE FUNDS Water Fund Sewer Fund Total Permanent Funds PERMANENT FUNDS Total Capital Projects Funds CAPITAL PROJECTS FUNDS Total Debt Service Funds DEBT SERVICE FUNDS Total Special Revenue Funds SPECIAL REVENUE FUNDS Municipal Court Fund Highway User Revenue Fund GENERAL FUND FUND Full-Time Equivalent (FTE) 2016 11,851,500 1,632,000 1,230,500 401,500 922,500 639,000 283,500 9,297,000 Employee Salaries and Hourly Costs 2016 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,833,000 179,000 133,000 46,000 101,000 67,000 34,000 1,553,000 Retirement Costs 2016 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,579,000 257,000 180,000 77,000 173,000 107,000 66,000 1,149,000 Healthcare Costs 2016 CITY OF EL MIRAGE, ARIZONA Full-Time Employees and Personnel Compensation Fiscal Year 2016 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,465,500 210,000 155,000 55,000 120,000 68,000 52,000 1,135,500 Other Benefit Costs 2016 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 16,729,000 2,278,000 1,698,500 579,500 1,316,500 881,000 435,500 13,134,500 Total Estimated Personnel Compensation 2016 332 333 THIS PAGE INTENTIONALLY LEFT BLANK 334 SUPPLEMENTAL INFORMATION Council Adopted Final Budget 335 City Of El Mirage Budget Calendar For FY 15-16 Action Date Complete preliminary fiscal year revenue estimates. 1/5 Distribute budget request forms and instructions to departments. 1/7 Deadline for Departments to submit budget requests to Finance. 2/5 Finance compiles budget information submitted by the departments 2/6-24 for City Manager review. Receive from county assessor the City of El Mirage certified property 2/10 values necessary to calculate the property tax levy limit and the final levy limit worksheet. Make the property values provided by the county assessor available 2/13 for public inspection. Notify the Property Tax Oversight Commission as to 2/13 agreement/disagreement with the property tax limit within 10 days of receipt of values. City Manager reviews budget submittals with departments. 3/2-6 Council Workshop - Budget Framework/Fee Change Presentation 3/17 Release report of fee increases proposed to take effect July 1st 3/19 City Manager and Finance office prepare draft budget proposal. 3/23-4/3 Finance prepares draft tentative budget document. 4/6-17 Provide Draft Tentative Budget to City Council. 4/17 Council Budget Review 5/4-5 Publish first Truth-In-Taxation (TNT) Public Notice, and issue a press 5/28 release. Adopt Tentative Budget at regular Council meeting (and fee 6/2 changes). First publication of tentative budget. 6/4 Publish second Truth-In-Taxation Public Notice. 6/8 Second publication of tentative budget. 611 Hold TNT public hearing - Roll Call Vote on Primary Property Tax 6/16 Levy at regular Council meeting. Hold public hearing for Final Budget and adopt Final Budget at 6/16 Special Council meeting. Mail a copy of the truth in taxation notice, a statement of its 6/19 publication and result of the council's vote to the Property Tax Oversight Commission. Adopt Property Tax Levy at regular Council meeting. 7/7 Forward Certified copy of primary and secondary tax levy ordinance 7/10 to county. County Board of Supervisors adopts tax levy on or before the third 8/17 Monday in August. Council Presentation and/or Action Actions are not necessary if primary tax levy is not being increased. No increase is proposed at this time. 336 337 338 339 340 341 342 343 344 345 346 Financial Management Policies Revised May 21, 2013 Adopted June 19, 2012 Sound financial policies provide guidance and assurance to the community that the City is following best practices. The Government Finance Officers Association recommends that financial policies be developed and formally adopted by the jurisdiction’s governing board. These policies are subject to review and refresh at any time. 347 Table of Contents Policy Title Page 1 Financial Management Goals 1 2 Policy Review 2 3 Budget 3 4 Cash Management and Investment 8 5 Capital Improvement Plan 9 6 Debt Management 10 7 Accounting, Auditing, and Financial Reporting 13 8 Written Policies and Procedures for Tax-Advantaged Bonds 14 9 Fund Balance Policy 25 348 Policy 1 Financial Management Goals Purpose: Define overall financial management goals. 1.1 Maintain a financially viable city government that provides an adequate level of services. 1.2 Maintain financial flexibility to adapt to local, regional, and national economic changes. 1.3 Maintain programs and activities that add value and contribute to the City’s mission. 349 Policy 2 Policy Review Purpose: Require periodic review and revision to financial management policies. 2.1 2.2 The Council will annually or more frequently as required, review and adopt the financial management policies. These policies are meant to serve as a guideline to ensure that best practices are utilized. Accordingly the term “shall” as utilized in this document is considered to be synonymous with the term “should”. 350 Policy 3 Budget Policies Purpose: Require the City to systematically plan, adopt, and manage annual operating budgets. Section 3.1: Introduction 3.1.1 The Council shall annually review, re-affirm, amend as necessary, and adopt budget policies (guidelines) as part of the process to develop, consider, and adopt tentative and final budgets. The budget policies will address revenues, expenditure controls, grants, transfers, reserves/contingencies, balances, and reporting. These policies are intended to ensure that the long-term desires of the Council will be met within the financial constraints of the City. Section 3.2: General 3.2.1 The Council shall use the budget process to weigh all competing requests for City resources, within expected fiscal constraints. The Council shall discourage requests for new, ongoing activities outside the budget process. 3.2.2 The City shall rely upon ongoing revenues to fund ongoing expenditures and avoid one-time sources of revenues to fund ongoing activities. 3.2.3 The Finance Director shall annually prepare 5-year revenue and expenditure forecasts to examine the City’s ability to absorb operating costs due to changes in the economy, service demands, service levels, and capital improvements. 3.2.4 The Finance Director shall prepare and the Council shall adopt a department-level operating budget, as presented in schedule E of state budget forms. 3.2.5 The Council can compare service delivery alternatives to ensure that quality services are provided at the most competitive and economical cost. Finance shall direct departments to identify all activities that can be provided by another source and review options/alternatives to current service delivery. The City shall review service delivery alternatives continually. 3.2.6 The City shall fund current year capital projects with: 1. bonds, 2. grants, or 3. funds accumulated (fund balances) prior to budgeting for capital expenditures. 3.2.7 The City shall practice conservatism in budgeting for both revenues and expenditures to ensure the City can meet its ongoing obligations. The City shall not budget excess funds collected (fund balance) for ongoing expenditures. 351 Section 3.3: Revenues 3.3.1 The City shall develop diversified and stable revenue sources to protect activities from short-term fluctuations in any single revenue source. 3.3.2 The City shall not dedicate revenues for specific purposes unless required by law, Council Policy, or Generally Accepted Accounting Principles (GAAP). The Finance Director shall deposit all non-restricted revenues in the general fund for appropriation through the budget process. 3.3.3 The Council shall review user fees and charges annually to ensure recovery of all direct and indirect costs of service, unless full cost recovery would be excessively burdensome on citizens receiving service. 3.3.4 The Council shall adjust rates for enterprise operations (water, sewer, and sanitation) based on ten-year fund plans. 3.3.5 The Council shall annually consider the impacts to the General Fund of providing public safety services, as well as the financial impact on the residents and property owners, before setting the primary property tax levy. By statute the primary property levy with adjustments shall not exceed 102% of the prior fiscal year’s maximum allowable levy plus new construction and reimbursement for the prior calendar year’s tort liability payments. Section 3.4: Grants 3.4.1 The City may rely on grants to leverage City funds. The City shall avoid inconsistent and/or fluctuating grants to fund ongoing activities. In the event of reduced grant funding, the City may substitute City resources only after all other priorities and alternatives are considered. 3.4.2 Whenever possible, the City shall consider grant funded projects which require City matching or operating funds as part of the budget process. Any grant funded expenditure should include a five year analysis of the amount of City funds required to subsidize its operation. Section 3.5: Transfers and Interfund Loans 3.5.1 All requests for transfer require written justification explaining the rationale and fiscal impact. 3.5.2 Any transfers between funds, projects, or contingencies require City Council approval. Transfers from department to department within a fund or from line item account to line item account within a department shall require City Manager approval. 352 3.5.3 The Council must review and approve interfund loans. Section 3.6: Reserve/Council Contingency 3.6.1 Council Contingency Funds. The City may use contingency funds when additional funds are needed to offset unexpected expenditure increases or when unanticipated events threaten the public health or safety. The City Manager shall review and may approve use of contingency funds in accordance with the City’s procurement policy. 3.6.2 Reserve Funds. The Council will not budget reserve funds – reserve funds are “savings” intended to offset revenue shortfalls during a fiscal year. If there is a shortfall in revenue, the City shall use reserve funds in accordance with the City’s fund balance policy. The City may establish reserves for all operating funds – an operating fund is a fund that has salary expenses or collects user fees for services performed (excludes grant and capital funds). 3.6.3 Debt Service Funds. The City may accumulate secondary property tax revenues in an amount equal to six months of debt service to ensure that the General Fund is not subsidizing debt service payments. The City shall not collect and reserve secondary property taxes in an amount exceeding twelve months of debt service unless the City intends to prepay general obligation bonds. 3.6.4 Debt Service and Replacement Reserves. The City shall fund debt service and replacement reserves to meet required bond covenants including repair and replacement funds in the water and sewer funds. Section 3.7: Budget Process 3.7.1 The City shall monitor and follow the budget process throughout the year. The Finance Director, in consultation with the City Manager, shall initiate the formal budget process by distributing to Departments a budget packet that includes an outline of the budget schedule, year-to-date expenditures and revenues, and all applicable budget forms. 3.7.2 The City Manager and Finance Director shall schedule and host a budget introduction session with all Department heads. 3.7.3 Departments shall prepare and submit their requests to the Finance Director. 3.7.4 The Finance Director shall prepare summary reports, along with detailed budget requests, and submit the reports and detail to the City Manager. 3.7.5 Department heads shall individually present capital and operating requests to the City Manager. 353 3.7.6 The City Manager shall review budget requests and provide further guidance to Departments. 3.7.7 The City Manager and the Finance Director shall present the recommended draft budget to Council for review and discussion at a Council retreat. As required, Department heads may be present and participate at the Council retreat. 3.7.8 After the Council retreat, the Finance Director shall revise the draft budget and prepare a recommended tentative budget. The City Manager and Finance Director shall present the recommended tentative budget for Council consideration and adoption at a regular Council meeting. Capital projects and acquisitions that have not been completed in the current fiscal year are included in the tentative budget as carry forward projects and the beginning fund balance is adjusted accordingly. 3.7.9 After Council action, the City Clerk shall publish the tentative budget for two consecutive weeks in the local paper. 3.7.10 The Council shall schedule and host a public hearing on the budget, after which the Council shall consider and may adopt the final budget. The Finance Director shall ensure that budget adoption adheres to all statutory hearings, publications, and requirements. 3.7.11 The Council shall set the final property tax levy in accordance with State law. 3.7.12 After the Council adopts the tentative budget and sets the expenditure limitation, the City shall not expend more than the total appropriated for all funds. Section 3.8: Budget Basis 3.8.1 The City prepares budgets primarily on a cash basis. This is different than the accounting process which utilizes a modified accrual basis. Cash basis means that revenues are recognized when they are collected and expenses are recognized when they are paid. Modified accrual basis recognizes revenues when they become available and measurable and, generally, recognizes expenditures when the City agrees/commits to buy something. 3.8.2 Independent Auditors shall annually provide a reconciliation of actual expenditures compared to the adopted budget in accordance with State law. 3.8.3 The City shall use the Annual Audited Financial Statements (Audit) to detail the final status of the City’s finances compared to budget on the basis of Generally Accepted Accounting Principles (GAAP). In most cases, this conforms to the way the City prepares its budget. Exceptions are as follows: 354 1. Compensated absences are accrued as earned by employees (GAAP) as opposed to being expended when paid (Budget). 2. Capital Outlay within the enterprise funds are shown as assets (GAAP) and are shown as expenses in the budget. 3. Bond and loan principal payments within the enterprise funds are shown as reductions of liabilities (GAAP) and are shown as expenses in the budget. 3.8.4 Due to expenditure limitation statutes, the City must identify all possible expenditures and corresponding revenues within the budget. The Finance Director and Department heads shall closely monitor expenditures to ensure that they are being spent for the purpose identified in the budget and that the corresponding revenue is adequate. The Finance Director shall establish and maintain a detailed accounting structure to record revenues and expenditures at the level of detail shown in the budget. Section 3.9: Funds 3.9.1 State law only requires the existence of two funds, the General Fund and the Highway Users Revenue Fund (HURF). 3.9.2 The City may create and maintain other funds by statute, agreement, ordinance, contract, or to provide balance sheet accounts for tracking purposes. To the extent feasible, the City may limit the number of funds to comply with GAAP. 355 Policy 4 Cash Management and Investment Purpose: Ensure investment, liquidity, and yield. 4.1 The Finance Director, in consultation with the City Manager, will invest all funds of the City according to six criteria in order of importance: a. b. c. d. e. f. Legality Safety Liquidity Yield Duration Accounting Complexity 4.2 The City will collect, deposit, and disburse all funds to maximize invested cash. 4.3 To maximize investment yields, the City will consolidate cash balances from various funds to maximize the size and duration of investments. The Finance Director will allocate investment earnings to participating funds. 4.4 The City will conduct its investment activities with financial institutions in accordance with written contracts. 4.5 The City will protect its investment securities through third party custodial safekeeping. 356 Policy 5 Capital Improvement Plan Purpose: Require the City to plan, schedule, and finance capital projects and acquisitions. 5.1 The Finance Director will annually coordinate with the City’s Engineer and Public Works Director to submit a Capital Improvement Plan for review by the City Manager, then Council. 5.2 The Capital Improvement Plan shall include: a. A statement of the objectives of the Capital Improvement Plan. b. An estimate of each project’s/acquisition’s useful life. c. An estimate of each project’s/acquisition’s capital costs broken down by fiscal year. d. An estimate of each project’s/acquisition’s annual operating costs. e. An evaluation of potential funding sources for each project/acquisition. f. Recommended funding sources for each project/acquisition. g. A development schedule for each project/acquisition. h. A scope of work to be performed for each project/acquisition. i. If a project/acquisition will be completed in phases, each phase should be identified as a separate project/acquisition. 5.3 The current year of the Capital Improvement Plan will provide the basis for the capital budget. 5.4 When current revenues or resources are available for projects/acquisitions, the City will first consider those projects/acquisitions with the shortest useful life and/or those projects/ acquisitions which are difficult to finance with debt. 5.5 The City may not proceed with construction or acquisition until the funding sources have been identified to finance the project. 5.6 At the end of the Fiscal Year in which the project is completed or acquired, any remaining budgeted funds will revert to the fund balance of the funding source. 357 Policy 6 Debt Management Purpose: Evaluate the purpose, necessity, and condition under which the City will issue debt. Section 6.1: Overall Debt Management Policies 6.1.1 The City will utilize long-term debt to finance capital projects in accordance with the Capital Improvement Plan. 6.1.2 The City will prohibit the City’s financial advisor from underwriting any debt directly issued by the City or special districts sponsored by the City within a negotiated underwriting of debt offered through public sale. This underwriting prohibition does not include: a. competitive bond sales when the City authorizes the financial advisor to submit a competitive bid, b. bond issues by the Greater Arizona Development Authority, the Water Infrastructure Finance Authority, or other independent financing authority on behalf of the City, and c. limited offerings, private placements, or other underwritings not offered through public sale. 6.1.3 The City will consider refunding debt when the net present value of the debt service savings exceeds 3% and $100,000 Net Present Value (NPV). The City will also consider refunding debt to modify restrictive covenants or to modify debt structures. 6.1.4 The City will adopt, review, and update as necessary written policies and procedures for tax-advantaged bonds within these financial management policies. Section 6.2: General Obligation Bonds 6.2.1 The City may finance capital projects with general obligation bonds authorized by voters through a citywide bond election. 6.2.2 The City will repay general obligation bonds from secondary property taxes authorized by voters or from any lawfully available source of revenue. 6.2.3 The target maturity for general obligation bonds will typically range between twenty (20) and thirty (30) years. The final maturity will not exceed the useful life of the capital project. 6.2.4 Where possible, the City will structure general obligation bond issues to create annual level debt service payments. 358 6.2.5 In accordance with the State of Arizona Constitution, total general obligation debt cannot be issued in excess of 26% of the total secondary assessed valuation of taxable property within the City. 6.2.6 The City will use investment earnings on general obligation bond balances to pay debt service unless otherwise committed towards a capital project or as otherwise directed by bond restrictions and covenants. Section 6.3: Revenue Bonds 6.3.1 The City may finance capital projects with revenue bonds authorized by voters through a citywide bond election. 6.3.2 The City may repay revenue bonds from any lawfully available source of revenue including revenue generated from the operation of the capital project being financed or from other designated revenues such as highway user revenues, excise taxes, or special fees/taxes. 6.3.3 The target maturity for revenue bonds will typically range between twenty (20) and thirty (30) years. The final maturity will not exceed the useful life of the capital project. 6.3.4 Where possible, the City will structure revenue bond issues to create annual level debt service payments. 6.3.5 The City will fund a debt service reserve when required by rating agencies, bond insurers, or existing bond covenants. 6.3.6 The City will use investment earnings on revenue bond balances to pay debt service unless otherwise committed towards a capital project or as otherwise directed by bond restrictions and covenants. Section 6.4: Debt Subject to Annually Appropriated Debt Service 6.4.1 The City may finance capital projects with debt authorized by the Council with debt service subject to annual appropriations (henceforth, “Annual Appropriation Debt” or “AAD.”) 6.4.2 The City may repay AAD from any lawfully available source of revenue including revenue generated from the operation of the capital project being financed or from other designated revenues such as excise taxes, or special fees/taxes. 6.4.3 The target maturity for AAD will typically range between twenty (20) and thirty (30) years. The final maturity will not exceed the useful life of the capital project. 359 6.4.4 Where possible, the City will structure AAD issues to create annual level debt service payments. 6.4.5 The City will fund a debt service reserve when required by rating agencies, bond insurers, or existing bond covenants. 6.4.6 The City will use investment earnings on AAD balances to pay debt service unless otherwise committed towards a capital project or as otherwise directed by bond restrictions and covenants. Section 6.5: Municipal Improvement District/Special Assessment Bonds 6.5.1 The City may finance capital projects with special assessment bonds after the Council forms a Municipal Improvement District (MID) in accordance with State statutes. 6.5.2 The City may form a MID when there is a clear and significant purpose for the City and when commercial or residential developments or redevelopments desire improvements to property such as roads, water lines, sewer lines, street lights, and drainage. Section 6.6: Community Facilities District Bonds 6.6.1 The City may form a Community Facility District (CFD) when there is a clear and significant purpose of the City and when commercial or residential developments or redevelopments desire improvement to property such as roads, water lines, sewer lines, street lights, and drainage. 6.6.2 CFD’s for commercial development may be formed for any size district and for any amount deemed appropriate by the Council. 6.6.3 CFD’s for residential development of less than 160 acres are discouraged and should only be considered if the improvements achieve published Council goals. 6.6.4 Should the City desire to form a CFD, the Council may adopt and the City will maintain an expanded policy on CFDs. 360 Policy 7 Accounting, Auditing and Financial Reporting Purpose: Provide financial data to the Council, City management, citizens, investors, and creditors. 7.1 The City will maintain accounting and financial reporting systems in conformance with Generally Accepted Accounting Principles (GAAP) and standards promulgated by the Governmental Accounting Standards Board (GASB). 7.2 The City will develop and manage its accounting system to provide reasonable assurance regarding the: a. b. c. d. safeguarding of assets against loss from unauthorized use or disposition, proper recording of financial transactions, reliability of financial records for preparing financial statements, and accountability for capital assets. 7.3 The Finance Director shall catalog all significant financial events and related matters and prepare the City’s annual disclosures, as required by the SEC Regulation 15-C-212. 7.4 The City will engage an independent public accounting firm to annually audit the City’s financial statements in accordance with Generally Accepted Government Auditing Standards (GAGAS). The City will prepare its financial statements in accordance with applicable standards and will account for its operations in a manner consistent with the goal of obtaining an unqualified opinion from its auditors. 7.5 Following the annual financial statement audit, the Finance Director will issue an official Annual Financial Report (AFR) The AFR will include the bond related ongoing disclosure requirements and will fully disclose all significant financial events and related matters. The Finance Director will provide the AFR to the rating agencies, municipal bond insurers, and national bond disclosure repositories. 7.6 The Finance Director will post the AFR and Annual Adopted Budget on the City’s website and make them available to the public. 7.7 The Finance Director will generate monthly revenue and expenditure reports for review by the Council and City management. 361 Policy 8 Written Policies and Procedures for Tax-Advantaged Bonds Purpose: Comply with federal requirements to issue bonds or other obligations of the City. Section 8.1: Introduction and Overview 8.1.1 The City has issued and may in the future issue tax-exempt obligations (including, without limitation, bonds, notes, loans, leases and certificates), tax credit obligations and “direct-pay” tax credit obligations (together, “tax-advantaged bonds”) that are subject to certain requirements under the Internal Revenue Code of 1986, as amended (the “Code”). 8.1.2 The City has established the policies and procedures contained herein (the “Procedures”) as of June 19, 2012 in order to ensure that the City complies with the requirements of the Code that are applicable to its tax-advantaged bonds. These Procedures, coupled with requirements contained in the Arbitrage and Tax Certificate (the “Tax Certificate”) or other operative documents executed at the time of issuance of the tax-advantaged bonds, are intended to constitute written procedures for ongoing compliance with the Federal tax requirements applicable to the bonds and for timely identification and remediation of violations of such requirements. 8.1.3 The tax-advantaged bonds that are covered by these Procedures include, but are not limited to, “Build America Bonds”, “Recovery Zone Economic Development Bonds”, and “Specified Tax Credit Bonds” that constitute “qualified bonds” under Section 6431 of the Code and are therefore eligible for interest subsidy payments (the “Subsidy”) from the U.S. Treasury (such Build America Bonds, Recovery Zone Economic Development Bonds and Specified Tax Credit Bonds are collectively referred to as “Direct-Pay Bonds”). Specified Tax Credit Bonds include new clean renewable energy bonds, qualified energy conservation bonds, qualified zone academy bonds and qualified school construction bonds. Section 8.2: General Matters 8.2.1 Responsible Officer. The Finance Director will have overall responsibility for ensuring that the ongoing requirements described in these Procedures are met with respect to tax-advantaged bonds (the “Responsible Officer”). 8.2.2 Establishment of Procedures. The Procedures established herein will be set forth within the City’s Financial Management Policies which includes the City’s Debt Management Policies. 362 8.2.3 Additional Responsible Employees. The Responsible Officer shall identify any additional persons who will be responsible for each section of the Procedures, notify the current holder of that office of the responsibilities, and provide that person a copy of the Procedures. Upon employee or officer transitions, new personnel should be advised of responsibilities under the Procedures and ensure they understand the importance of the Procedures. If employee or officer positions are restructured or eliminated, responsibilities should be reassigned as necessary. 8.2.4 Training Required. The Responsible Officer and other responsible persons shall receive appropriate training that includes the review of and familiarity with the contents of these Procedures, review of the requirements contained in the Code applicable to each tax-advantaged bond, identification of all tax-advantaged bonds that must be monitored, identification of all facilities (or portions thereof) financed with proceeds of tax-advantaged bonds, familiarity with the requirements contained in the Tax Certificate or other operative documents contained in the transcript, and familiarity with the procedures that must be taken in order to correct noncompliance with the requirements of the Code in a timely manner. 8.2.5 Periodic Review. The Responsible Officer or other responsible person shall periodically review compliance with the Procedures and with the terms of the Tax Certificate to determine whether any violations have occurred so that such violations can be timely remedied through the “remedial action” regulations (Treasury Regulation §1.141-12, §1.142-2, §1.144-2, §1.145-2 or §1.147-2, as applicable) or the Voluntary Closing Agreement Program described in Internal Revenue Service (“IRS”) Notice 2008-31 (or successor guidance) and related sections of the Internal Revenue Manual. Such periodic review shall occur at least annually or more frequently prior to the issuance of new or refunding obligations. 8.2.6 Change in Bond Terms. If any changes to the terms of the bonds are contemplated, bond counsel should be consulted. Such modifications could result in a reissuance, i.e., a deemed refunding, of the bonds which could jeopardize the status of taxadvantaged bonds, including Direct-Pay Bonds (and thereby affect the continued receipt of the Subsidy for Direct-Pay Bonds). 8.2.7 Change in Bond Terms. If any changes to the terms of the bonds are contemplated, bond counsel should be consulted. Such modifications could result in a reissuance, i.e., a deemed refunding, of the bonds which could jeopardize the status of taxadvantaged bonds, including Direct-Pay Bonds (and thereby affect the continued receipt of the Subsidy for Direct-Pay Bonds). 363 Section 8.3: Issue Price for Tax-Advantaged Bonds; Premium Limit for Direct-Pay Bonds 8.3.1 Issue Price. In order to document the issue price of tax-advantaged bonds, the Responsible Officer shall consult with bond counsel and obtain a written certification from the underwriter, placement agent or other purchaser of the bonds as to the offering price of the bonds that is in form and substance acceptable to the City and bond counsel. 8.3.2 Premium Limit for Direct Pay-Bonds. Prior to issuing Direct-Pay Bonds, the Responsible Officer shall consult with bond counsel and the City’s financial advisors to assure that the premium on each maturity of the Direct-Pay Bonds (stated as a percentage of principal amount) does not exceed one-quarter of one-percent (0.25%) multiplied by the number of complete years to the earlier of the final maturity of the bonds or, generally, the earliest call date of the bonds, and that the excess of the issue price of the bonds over the price at which the bonds are sold to the underwriter or placement agent, when combined with other issuance costs paid from proceeds of the bonds, does not exceed 2% of the sale proceeds of the bonds. Section 8.4: IRS Information Return Filing 8.4.1 Filing of Applicable Form 8038. The Responsible Officer will confirm that bond counsel has filed the applicable information reports (such as Forms 8038, 8038-G, 8038-B or 8038-TC) for such bond issue with the IRS on a timely basis, and maintain copies of such form including evidence of timely filing as part of the transcript of the bond issue. 8.4.2 Filing of Form 8038-CP. For Direct-Pay Bonds, the Responsible Officer shall review the IRS Form 8038-CP in order to ensure that the proper amount of interest is being reported and the proper amount of Subsidy is being requested with respect to each interest payment date. The Responsible Officer shall ensure that the IRS Form 8038CP is filed on a timely basis with respect to each interest payment date in order to receive timely payment of the Subsidy. If the Subsidy is to be paid to a person other than the City (i.e., the bond trustee), the Responsible Officer shall obtain and record the contact information of that person, and ensure that it is properly shown on Form 8038-CP so that the direct payment will be made to the proper person. 8.4.3 Filing of Forms 8038-T or 8038-R. The Responsible Officer shall file the IRS Form 8038-T relating to the payment of rebate or yield reduction payments in a timely manner as discussed in Section 8.10. The Responsible Officer shall also monitor the extent to which the City is eligible to receive a refund of prior rebate payments and provide for the timely filing for such refunds using an IRS Form 8038-R. 364 Section 8.5: Use of Proceeds 8.5.1 The Responsible Officer or other responsible shall be responsible for ensuring and monitoring the appropriate use of proceeds as detailed in this section. 8.5.2 Consistent Accounting Procedures. Maintain clear and consistent accounting procedures for tracking the investment and expenditures of bond proceeds, including investment earnings on bond proceeds. 8.5.3 Reimbursement Allocations at Closing. At or shortly after closing of a bond issue, ensure that any allocations for reimbursement expenditures comply with the Tax Certificate. 8.5.4 Timely Expenditure of Bond Proceeds. Monitor that sale proceeds and investment earnings on sale proceeds of tax-advantaged bonds are spent in a timely fashion consistent with the requirements of the Tax Certificate. 8.5.5 Costs of Issuance. With respect to Direct-Pay Bonds and qualified private activity bonds, monitor that no more than 2% of the sale proceeds are used to pay costs of issuance. 8.5.6 Qualified Use of Proceeds of Direct-Pay Build America Bonds. With respect to Build America Bonds, determine the correct amount of available project proceeds and monitor that 100% of all sale proceeds and investment earnings on sale proceeds (other than proceeds used to pay costs of issuance or deposited in a reasonably required reserve fund) are allocated to capital expenditures in a timely fashion consistent with the requirements of the Tax Certificate. 8.5.7 Qualified Use of Proceeds of Recovery Zone Economic Development Bonds. With respect to Recovery Zone Economic Development Bonds, determine the correct amount of available project proceeds and monitor that 100% of all sale proceeds and investment earnings on sale proceeds (other than proceeds used to pay costs of issuance or deposited in a reasonably required reserve fund) are allocated to expenditures for qualified economic development purposes within the recovery zone in a timely fashion consistent with the requirements of the Tax Certificate. Ensure compliance with the “Davis Bacon” requirements described in Section 8.9. 365 8.5.8 Qualified Use of Proceeds of Specified Tax Credit Bonds. With respect to Specified Tax Credit Bonds, determine the correct amount of available project proceeds and monitor that 100% of all sale proceeds and investment earnings on sale proceeds (other than proceeds used to pay costs of issuance) are allocated to qualifying expenditures that are permitted for each type of Specified Tax Credit Bond in a timely fashion consistent with the requirements of the Tax Certificate. If proceeds are not spent by the end of the “expenditure period” as defined in Section 8.9, redeem bonds in accordance with the requirements of the Code as further described in Section 8.9. 8.5.9 Qualified Use of Proceeds of Qualified Private Activity Bonds. With respect to qualified bonds, including exempt facility bonds, monitor that sale proceeds and investment earnings on sale proceeds are allocated to qualifying expenditures permitted for each type of qualified bond in a timely fashion consistent with the requirements of the Tax Certificate. If an exempt facility or other applicable facility will not be completed, or the facility has been placed in service, and there are remaining unspent bond proceeds, immediately consult with bond counsel to determine whether bonds are required to be redeemed under Treasury Regulation §1.142-2. If exempt facility bonds are required to be redeemed or defeased in order to comply with the remedial action rules under Treasury Regulation §1.142-2, such redemption or defeasance must occur within 90 days of the date an action is taken that causes the bonds to not be used for the qualifying purpose for which the bonds were issued. 8.5.10 Requisitions. Utilize requisitions to draw down bond proceeds, and ensure that each requisition contains (or has attached to it) detailed information in order to establish when and how bond proceeds were spent; review requisitions carefully before submission to ensure proper use of bond proceeds to minimize the need for reallocations. 8.5.11 Final Allocation. Ensure that a final allocation of bond proceeds (including investment earnings) to qualifying expenditures is made if bond proceeds are to be allocated to project expenditures on a basis other than “direct tracing” (direct tracing means treating the bond proceeds as spent as shown in the accounting records for bond draws and project expenditures). An allocation other than on the basis of “direct tracing” is often made to reduce the private business use of bond proceeds that would otherwise result from “direct tracing” of proceeds to project expenditures. This allocation must be made within 18 months after the later of the date the expenditure was made or the date the project was placed in service, but not later than five years and 60 days after the date the bonds are issued (or 60 days after the bond issue is retired, if earlier). Bond counsel can assist with the final allocation of bond proceeds to project costs. Maintain a copy of the final allocation in the records for the tax-advantaged bond. 366 8.5.12 Maintenance and Retention of Records Relating to Proceeds. Maintain careful records of all project and other costs (e.g., costs of issuance, credit enhancement and capitalized interest) and uses (e.g., deposits to a reserve fund) for which bond proceeds were spent or used. These records should be maintained separately for each issue of bonds for the period indicated under Section 8.11. Section 8.6: Monitoring Private Business Use 8.6.1 With respect to tax-advantaged bonds that are subject to the private activity bond limitations provided in the Code (e.g., governmental bonds and qualified 501(c)(3) bonds), the Responsible Officer or other responsible person shall ensure and monitor the appropriate use of proceeds as detailed within this section. 8.6.2 Identify Bond-Financed Facilities. Identify or “map” which outstanding bond issues financed which facilities and in what amounts. 8.6.3 Review of Contracts with Private Persons. Review all of the following contracts or arrangements with non-governmental persons or organizations or the federal government (collectively referred to as “private persons”) with respect to the bondfinanced facilities which could result in private business use of the facilities: a. b. c. d. Sales of bond-financed facilities; Leases of bond-financed facilities; Management or service contracts relating to bond-financed facilities; Research contracts under which a private person sponsors research in bondfinanced facilities; and e. Any other contracts involving “special legal entitlements” (such as naming rights or exclusive provider arrangements) granted to a private person with respect to bond-financed facilities. 8.6.4 Counsel Review of New Contracts or Amendments. Before amending an existing agreement with a private person or entering into any new lease, management, service, or research agreement with a private person, consult counsel to review such amendment or agreement to determine whether it results in private business use. 8.6.5 Establish Procedures to Ensure Proper Use and Ownership. Establish procedures to ensure that bond-financed facilities are not used for private use without written approval of the Responsible Officer or other responsible person. For qualified 501(c)(3) bonds, establish procedures to ensure that the bond-financed facilities continue to be owned by a qualified 501(c)(3) organization or a governmental unit. 367 8.6.6 Analyze Use. Analyze any private business use of bond-financed facilities and, for each issue of bonds, determine whether the 10% limit on private business use (5% in the case of qualified 501(c)(3) bonds or “unrelated or disproportionate” private business use) is exceeded, and contact bond counsel or other tax advisors if either of these limits appears to be exceeded. 8.6.7 Remediation if Limits Exceeded. If it appears that private business use limits are exceeded, immediately consult with bond counsel to determine if a remedial action is required with respect to nonqualified bonds of the issue under Treasury Regulation §1.141-12, or if the IRS should be contacted under its Voluntary Closing Agreement Program. If tax-advantaged bonds are required to be redeemed or defeased in order to comply with the remedial action rules under Treasury Regulation §1.141-12, such redemption or defeasance must occur within 90 days of the date a deliberate action is taken that results in a violation of the private business use limits. 8.6.8 Maintenance and Retention of Records Relating to Private Use. Retain copies of all of the above contracts or arrangements (or, if no written contract exists, detailed records of the contracts or arrangements) with private persons for the period indicated under Section 8.11. Section 8.7: Monitoring Use of Facilities Financed with Qualified Private Activity Bonds 8.7.1 With respect to tax-advantaged bonds that are not subject to the private activity bond limitations, but are subject to the limitations provided in the Code as to the qualifying use of proceeds and qualifying use of bond-financed facilities (e.g., exempt facility bonds, qualified small issue bonds and qualified redevelopment bonds), the Responsible Officer or other responsible person shall ensure and monitor the appropriate use of proceeds as detailed within this section. 8.7.2 Identify Bond-Financed Facilities. Indentify or “map” facilities that have been bondfinanced and assure that use is for an appropriate purpose (e.g., airport facilities are being used for airport purposes). 8.7.3 Review of Contracts with Private Persons. If the bond-financed facilities are required to be governmentally owned, examine all leases, management contracts or other contracts with private persons to assure compliance with applicable safe-harbors for governmental ownership provided in the Code. Before amending an existing agreement or entering into any new lease, management or other contract, consult bond counsel to review such amendment or agreement to determine whether it complies with applicable safe harbors. 8.7.4 Establish Procedures to Monitor Use. Establish procedures to monitor that bondfinanced facilities are not used for nonqualifying purposes. Require users of facilities to immediately notify the Responsible Officer or other responsible person if a change in use of the facilities is contemplated or occurs. 368 8.7.5 Remediation if Limitations Exceeded. If qualified use of facilities financed with taxadvantaged bonds changes to a non-qualified use (e.g., use of airport facilities that is not for airport purposes), immediately consult with bond counsel to determine if a remedial action is required with respect to nonqualified bonds of the issue under Treasury Regulation §1.142-2, or if the IRS should be contacted under its Voluntary Closing Agreement Program. If tax-advantaged bonds are required to be redeemed or defeased in order to comply with the remedial action rules under Treasury Regulation §1.142-2, such redemption or defeasance must occur within 90 days of the date an action is taken that causes the bonds to not be used for the qualifying purpose for which the bonds were issued. 8.7.6 Maintenance and Retention of Records Relating to Qualifying Use. Retain copies of all of the above contracts or arrangements (or, if no written contract exists, detailed records of the contracts or arrangements) with private persons for the period indicated under Section 11 below. Section 8.8: Loan of Bond Proceeds 8.8.1 The Responsible Office or other responsible person shall consult bond counsel if a loan of proceeds of tax-advantaged bonds is contemplated. If proceeds of taxadvantaged bonds are permitted under the Code to be loaned to other entities and are in fact so loaned, require that the entities receiving a loan of bond proceeds institute policies and procedures similar to the Procedures to ensure that the proceeds of the loan and the facilities financed with proceeds of the loan comply with the limitations provided in the Code. Require the recipients of such loans to annually report to the City ongoing compliance with the Procedures and the requirements of the Code. Section 8.9: Special Requirements Applicable to Specified Tax Credit Bonds 8.9.1 The Code imposes certain additional special requirements that apply to the issuance of Specified Tax Credit Bonds. For Specified Tax Credit Bonds, the Responsible Officer or other responsible person shall ensure and monitor that the requirements of this section are met. 8.9.2 Davis-Bacon. Pursuant to the terms of Section 1701 of the American Recovery and Reinvestment Tax Act of 2009, projects financed with Specified Tax Credit Bonds are subject to the prevailing wage requirements of Subchapter IV of Chapter 31 of Title 40, United States Code. Note that these requirements also apply to the issuance of Recovery Zone Economic Development Bonds. 369 8.9.3 Spending Requirements. Although these may seem similar to “temporary period requirements,” the “spending requirements” applicable to Specified Tax Credit Bonds are hard and fast rules that if not met may cause payments of the Subsidy on some or all of the Specified Tax Credit Bonds to be lost or revoked and will require redemption of such bonds. The spending requirements are as follows: a. 100% of the sale proceeds and investment proceeds must be spent within the 3 year period beginning on the date of issuance (unless such period is extended as described below) (the “expenditure period”); b. a binding commitment with a third party to spend at least 10 percent of the sale proceeds and investment proceeds (other than the amount spent on costs of issuance) (“available project proceeds”) will be incurred within the six month period beginning on the date of issuance; c. to the extent less than 100% of available project proceeds are not spent by the end of the expenditure period for qualified purposes, the City must redeem all of the “nonqualified bonds”) within 90 days after the end of the expenditure period (this should be done with the assistance of bond counsel); d. the expenditure period may be extended beyond the initial three year period only by the U.S. Treasury upon the request of the City, which request must establish that the failure to spend the available project proceeds within three years was due to a reasonable cause and that spending will continue with due diligence. 8.9.4 Sinking Funds. Special rules permit Specified Tax Credit Bonds to be structured with sinking funds that will not be subject to rebate. These sinking funds must be structured as follows: a. the sinking fund may not be funded more rapidly than in equal monthly installments; b. the sinking fund may only be funded in a manner reasonably expected to result in an amount not greater than the amount necessary to repay the bond issue; and c. the yield on the investments in the sinking fund may not exceed the published permitted sinking fund yield for the sale date (which is set forth in the Tax Certificate). 8.9.5 Prohibition on Financial Conflicts of Interest. Upon the issuance of Specified Tax Credit Bonds, the City certified that applicable State and local laws governing conflicts of interest were followed with respect to the bonds. If the U.S. Treasury prescribes additional conflicts of interest rules with respect to the Specified Tax Credit Bonds, such rules must also be satisfied. 8.9.6 Additional Rules Applicable to Specified Tax Credit Bonds. New clean renewable energy bonds, energy conservation bonds, qualified school construction bonds and qualified zone academy bonds each have their own set of specific and unique requirements that are applicable to the use of proceeds or eligibility as a Specified Tax Credit Bond. The Responsible Officer should consult the Tax Certificate and establish procedures for monitoring compliance with such specific requirements that are applicable to the Specified Tax Credit Bonds of the City. 370 Section 8.10: Arbitrage and Rebate Compliance 8.10.1 The Responsible Officer or other responsible person shall ensure and monitor compliance with the requirements detailed in this section. 8.10.2 Review Tax Certificate. Review each Tax Certificate to understand the specific requirements that are applicable to each tax-advantaged bond issue. 8.10.3 Arbitrage Yield. Record the arbitrage yield of the bond issue, as shown on IRS Form 8038-G, 8038-B, 8038-TC or other applicable form. If the bonds are variable rate bonds, yield must be determined on an ongoing basis over the life of the bonds as described in the Tax Certificate. 8.10.4 Temporary Periods. Review the Tax Certificate to determine the “temporary periods” for each bond issue, which are the periods during which proceeds of bonds may be invested without yield restriction. 8.10.5 Post-Temporary Period Investments. Ensure that any investment of bond proceeds after applicable temporary periods is at a yield that does not exceed the applicable bond yield, unless yield reduction payments can be made pursuant to the Tax Certificate. 8.10.6 Monitor Temporary Period Compliance. Monitor that bond proceeds (including investment earnings) are expended promptly after the bonds are issued in accordance with the expectations for satisfaction of three-year or five-year temporary periods for investment of bond proceeds and to avoid “hedge bond” status. 8.10.7 Monitor Yield Restriction Limitations. Identify situations in which compliance with applicable yield restrictions depends upon later investments (e.g., the purchase of 0% State and Local Government Securities from the U.S. Treasury for an advance refunding escrow). Monitor and verify that these purchases are made as contemplated. 8.10.8 Establish Fair Market Value of Investments. Ensure that investments acquired with bond proceeds satisfy IRS regulatory safe harbors for establishing fair market value (e.g., through the use of bidding procedures), and maintaining records to demonstrate satisfaction of such safe harbors. Consult the Tax Certificate for a description of applicable rules. 8.10.9 Credit Enhancement, Hedging and Sinking Funds. Consult with bond counsel before engaging in credit enhancement or hedging transactions relating to a bond issue, and before creating separate funds that are reasonably expected to be used to pay debt service on bonds. Maintain copies of all contracts and certificates relating to credit enhancement and hedging transactions that are entered into relating to a bond issue. 371 8.10.10 Grants/Donations to Governmental Entities. Before beginning a capital campaign or grant application that may result in gifts that are restricted to bond-financed projects (or, in the absence of such a campaign, upon the receipt of such restricted gifts), consult bond counsel to determine whether replacement proceeds may result that are required to be yield restricted. 8.10.11 Bona Fide Debt Service Fund. Even after all proceeds of a given bond issue have been spent, ensure that the debt service fund meets the requirements of a “bona fide debt service fund,” i.e., one used primarily to achieve a proper matching of revenues with debt service that is depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of: (i) the earnings on the fund for the immediately preceding bond year; or (ii) one-twelfth of the debt service on the issue for the immediately preceding bond year. To the extent that a debt service fund qualifies as a bona fide debt service fund for a given bond year, the investment of amounts held in that fund is not subject to yield restriction for that year. 8.10.12 Debt Service Reserve Funds. Ensure that amounts invested in any reasonably required debt service reserve fund do not exceed the least of: (i) 10% of the stated principal amount of the bonds (or the sale proceeds of the bond issue if the bond issue has original issue discount or original issue premium that exceeds 2% of the stated principal amount of the bond issue plus, in the case of premium, reasonable underwriter’s compensation); (ii) maximum annual debt service on the bond issue; or (iii) 125% of average annual debt service on the bond issue. 372 8.10.13 Rebate and Yield Reduction Payment Compliance. Review the Arbitrage Rebate covenants contained in the Tax Certificate. Subject to certain rebate exceptions described below, investment earnings on bond proceeds at a yield in excess of the bond yield (i.e., positive arbitrage) generally must be rebated to the U.S. Treasury, even if a temporary period exception from yield restriction allowed the earning of positive arbitrage. a. Ensure that rebate and yield reduction payment calculations will be timely performed and payment of such amounts, if any, will be timely made. Such payments are generally due 60 days after the fifth anniversary of the date of issue of the bonds, then in succeeding installments every five years. The final rebate payment for a bond issue is due 60 days after retirement of the last bond of the issue. The City should hire a rebate consultant if necessary. b. Review the rebate section of the Tax Certificate to determine whether the “small issuer” rebate exception applies to the bond issue. c. If the 6-month, 18-month, or 24-month spending exceptions from the rebate requirement (as described in the Tax Certificate) may apply to the bonds, ensure that the spending of proceeds is monitored prior to semi-annual spending dates for the applicable exception. d. Make rebate and yield reduction payments and file Form 8038-T in a timely manner. e. Even after all other proceeds of a given bond issue have been spent, ensure compliance with rebate requirements for any debt service reserve fund and any debt service fund that is not exempt from the rebate requirement (see the Arbitrage Rebate covenants contained in the Tax Certificate). 8.10.14 Maintenance and Retention of Arbitrage and Rebate Records. Maintain records of investments and expenditures of proceeds, rebate exception analyses, rebate calculations, Forms 8038-T, and rebate and yield reduction payments, and any other records relevant to compliance with the arbitrage restrictions for the period indicated in Section 11 below. Section 8.11: Record Retention 8.11.1 For each issue of bonds or other obligations of the City, the Responsible Officer or other responsible person shall ensure and monitor the transcript and all records and documents described in these Procedures will be maintained while any of the bonds are outstanding and during the three-year period following the final maturity or redemption of that bond issue, or if the bonds are refunded (or re-refunded), while any of the refunding bonds are outstanding and during the three-year period following the final maturity or redemption of the refunding bonds. 373 Policy 9 Fund Balance Purpose: Identify and classify fund balances in accordance with Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions and establish minimum fund balance targets as recommended by the Government Finance Officers Association Best Practices and Advisories guidelines, Replenishing Fund Balance in the General Fund. Section 9.1: Fund Balance Classifications 9.1.1 In accordance with GASB 54, the City shall categorize fund balance within five classifications for governmental accounting and tracking purposes as more fully defined within this policy: 1. 2. 3. 4. 5. 9.1.2 Nonspendable, Restricted, Committed Assigned, and Unassigned. The City shall maintain a prudent level of financial resources to protect against reducing service levels, incurring debt, or raising taxes and fees because of unexpected revenue shortfalls, unanticipated expenditures, and similar circumstances. The City shall use this Fund Balance Policy as guide to prepare and execute the annual budget to ensure the City: 1. maintains sufficient reserves for cash flow needs, economic and legislative uncertainties, unanticipated expenditures or revenue shortfalls, and contingencies 2. preserves flexibility throughout the fiscal year to make adjustments in funding for programs approved in connection with the annual budget. Section 9.2: Nonspendable Fund Balances 9.2.1 Consists of funds that are not in a spendable form (e.g., inventories and prepaid items) or funds that legally or contractually must be maintained intact (e.g., corpus of a permanent fund). Section 9.3: Restricted Fund Balances 9.3.1 Consists of funds that are externally imposed by creditors (e.g., debt covenants), grantors, contributors, laws and regulations of other governments, or by law through constitutional provisions or enabling legislation. 374 Section 9.4: Committed Fund Balances 9.4.1 The Council may set aside funds (“Committed Fund Balances”) for specific purposes by adopting a resolution prior to the end of the fiscal year. The City may not use Committed Fund Balances for any other purpose unless the Council removes or changes the specified uses by resolution. 9.4.2 As a Committed Fund Balance, the Council may establish Fiscal Stabilization reserves within the General Fund. The City may use fiscal stabilization reserves when the following conditions are met: a. The City has exhausted all efforts to fund the response to a natural disaster, urgent event, revenue shortfall or budget deficit, and there are no budget adjustments available to continue to provide the essential services to the public. b. The City Manager, or designee, analyzes and documents the impacts of the natural disaster, urgent event, revenue shortfall, or budget deficit. c. Sudden and unexpected declines in ongoing revenues, including taxes, intergovernmental revenues, and charges for services, when such declines exceed 10 percent (10%) of General Fund operating revenues. d. Sudden or unexpected drop in state-shared revenues, such as income taxes and state sales taxes, when such declines exceed 10 percent (10%) of the budgeted General Fund operating revenues of the prior fiscal year. e. Reduction in secondary assessed valuations or secondary property tax collections, resulting in secondary property tax revenue below the City’s general obligation debt service requirements. f. Sudden or unexpected risk management loss that exceeds available reserves in the Risk Management Fund. g. The Council approves the spending of stabilization reserves by a simple majority vote. The City shall not spend fiscal stabilization reserves in excess of the amount required to offset the revenue shortfall or unexpected budget deficit. The City shall maintain fiscal stabilization reserves at $6,000,000 9.4.3 If the reserves are spent down below the minimum required reserve levels, the City shall replenish the reserves within five (5) fiscal years following the fiscal year in which the reserves were spent. If the depletion of the reserves occurs during an ongoing economic downturn, the City shall restore the funds within five (5) years of revenue stabilization, as applicable. The Finance Director shall report the progress of reserve replenishment in the City’s Annual Budget & Financial Plan. 375 Section 9.5: Assigned Fund Balances 9.5.1 The City Manager may set aside funds (Assigned Fund Balances) for specific purposes and shall report the set asides to the Council at their next meeting. The Council may remove or change the assignment with a majority vote. Section 9.6: Unassigned Fund Balances 9.6.1 Includes funds not otherwise classified above as the residual classification within the General Fund. The City may use unassigned funds for any lawful purpose as identified and recommended by the City Manager and approved by the Council. Section 9.7: Order and Use of Fund Balances 9.7.1 When the City has the discretion to expend funds from more than one or all of the Fund Balances, the City shall expend according to the following order: a. b. c. d. Restricted Fund Balances Committed Fund Balances Assigned Fund Balances Unassigned Fund Balances 376 Frequently Asked Questions 1. May a city or town revise its tentatively adopted budget? If so, at what level may the budget be revised? Yes. A.R.S. §42-17103 requires a city or town to publish its estimate of expenses (the contents of which are described in A.R.S. §42-17102), or a summary of the estimate of expenses, and notice of a public hearing and special meeting of the council to hear taxpayers and make tax levies at designated times and places. A city or town may revise its tentatively adopted budget at any level, including increasing total expenditures, prior to publishing it in accordance with A.R.S. §42-17103. After the public hearing on the budget, a city or town must finally determine and adopt its budget. However, in accordance with A.R.S. §42-17105, the total expenditure amount in the final budget must not exceed the total expenditure amount in the published tentatively adopted budget. This does not preclude an adjustment between departments or a reduction in total expenditures. 2. May a city or town revise its finally adopted budget? May a city or town exceed its budget in one department if the overall budget will not be exceeded? A.R.S. §42-17106 does not allow a city or town to revise its adopted budget to increase total expenditures. It also does not allow budgeted expenditures to be exceeded at the department level, although it includes a provision that would allow cities or towns to revise the budget to avoid potential over-expenditures at the department level. Subsection B of the statute allows budgeted expenditures at the department level to be revised by allowing the city/town council to transfer monies between budget items (departments) if all of the following apply: (1) the monies are available; (2) the transfer is in the public interest and based on a demonstrated need; (3) the transfer does not result in a violation of the limitations prescribed in Arizona Constitution, Article IX, §§19 and 20, and (4) a majority of the members of the city/town council votes affirmatively on the transfer at a public meeting. 3. Are cities and towns required to file a copy of their adopted annual budgets with the Auditor General’s Office? Cities and towns operating under a voter-approved alternative expenditure limitation (Home Rule) are required to submit only Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses from the adopted annual budgets with the Annual Expenditure Limitation Report. Cities and towns that are not under a Home Rule are not required to submit their adopted budgets to our Office. 4. If a city or town receives monies unexpectedly during the current budget year, may the monies be spent in the current year if the expenditures were not included in the budget? Generally, no. A.R.S. §42-17106 prohibits a city or town from spending money for a purpose that is not included in its budget and from spending money or incurring or creating a debt, obligation, or 377 liability in a fiscal year in excess of the amount stated for each purpose in the finally adopted budget, except as provided by law, REGARDLESS of whether the city or town has received at any time, or has on hand, monies or revenue in excess of the amount required to meet expenditures, debts, obligations, and liabilities that are incurred under the budget. Attorney General Opinion I78-132 relating to federal monies received by cities or towns has interpreted this statute as prohibiting cities or towns from spending monies that were received unexpectedly during the current budget year if the expenditures were not included in the current year’s budget. However, the AG Opinion provides an exception if a city or town is merely a conduit for the expenditure of the monies. The federal grant must be analyzed to determine whether the exception is applicable. Additionally, there may be instances in which additional federal monies may be received for a grant that was already included in the current year’s budget. In such cases, the provisions of A.R.S. §42-17106(B) may allow the city/town council to revise the budget at the department level if the provisions of that statute are followed. However, total budgeted expenditures may not be increased. Source: State of Arizona Office of the Auditor General 378 Glossary Accrual Basis A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent Adoption Formal action by the City Council that sets the spending limits for the fiscal year Appropriation Specific amount of monies authorized by the City Council for the purposes of incurring obligations and acquiring goods and services Assessed Valuation A value set upon real property by the County Assessor for the purpose of levying property taxes Base Budget The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to maintain service levels previously established by the City Council Bonds A certificate of debt guaranteeing a payment of a specified amount of money by a specified future date Budget Financial plan of estimated expenditures and anticipated resources adopted for a specific period of time outlining a plan for achieving Council goals and objectives Capital Items Any item with a purchase price exceeding $5,000 Capital Projects Budget The expenditures of revenues for major capital projects and items such as city buildings, parks, acquisition of land, major street construction and reconstruction, water and sewer lines and any other project which adds to the capital assets or infrastructure of the City Cash Basis A basis of accounting in which transactions are recognized only when cash is increased or decreased CIP Capital Improvement Plan Contingency Contingency funds are additional funds available to offset unexpected expenditure increases or when unanticipated events threaten the public health or safety. 379 Capital Projects Funds Debt Service This fund accounts for resources providing for the acquisition or construction of all capital facilities and items Principal and interest payments on borrowed funds such as bonds Debt Service Funds Used to account for the accumulation of resources for, and the payment of, general long-term debt, principal and interest Encumbrance Accounting concept that recognizes a commitment to expend resources in the future Enterprise Fund Used to account for the business-type activities of a government. These are activities which are financed and operated in a manner where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges Estimated Revenue The amount of projected revenue to be collected during the fiscal year Expenditure Expenditure Limitation Represents a decrease in fund resources for the acquisition of goods or services An amendment to the Arizona State Constitution that limits annual expenditures of all municipalities. The Economic Estimates Commission sets the limit based upon population growth and inflation. All municipalities have the option of Home Rule where the voters approve a four-year expenditure limit based on revenues received. Surprise citizens have approved the Home Rule Option since the inception of the expenditure limitation. F.T.E. Full Time Equivalent – 2080 hours worked equates to 1.0 full time equivalent position Fiscal Year Any period of twelve consecutive months that establishes the beginning and the ending of financial transactions. For the City of El Mirage this period begins July 1 and ends June 30 Fund A set of self-balancing accounts that record revenues and expenditures associated with specific activities Fund Balance Carry over funds due to actual revenues exceeding actual expenditures 380 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 381 Resources Total monies available for appropriation purposes to include revenues, fund balances, transfers and other financing services (i.e., bond proceeds) Revenue Bond Bonds that are backed by revenues from a specific system (i.e., Water and Sewer Revenue Bonds are payable from water and sewer revenues) Revenue Resources achieved from taxes, user charges/fees, and other levels of government ROW Right of Way RPTA Regional Public Transportation Authority Secondary Property Voter approved tax levy which can only be used to retire general Tax bonded debt obligations Special Revenue Funds Used to record the receipt of funding from specific revenue sources (other than special assessments, trusts, or major capital projects) that are legally restricted to expenditure for specific purposes Tax Levy The total amount to be raised by general property taxes for purposes specified in the Tax Levy ordinance Transfer An inter-fund transaction where one fund contributes resources to another fund where the resources are expended Trust Fund Used to account for resources held by the City as a trustee for a private party, such as volunteer firemen’s pension boards 382