City of El Mirage, Arizona Section Description Introduction Budget in Brief Executive Summary List of Elected City Officials Community Profile Maps Organizational Chart Full Time Equivalent (FTE) Table Budget Fundamentals and Policies State and Federal Fiscal Influences Fund Structure Total Budget Consolidated Summary Fund Summary General Fund General Fund Mayor & Council City Clerk Safety Legal Administration Information Technology Human Resources Finance Economic Development Recreation Parks Facilities Management Fleet Management Community Development Building Safety Police Code Compliance Fire Transfers & Contingency FY 2018 to FY2019 Budget Document Table of Contents Fund/Dept. Title Number Page # 1 8 16 20 23 25 26 29 32 37 38 39 40 Fund Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept Dept 10 410 490 460 440 450 480 500 511 470 531 521 522 620 540 562 551 552 561 680 43 51 57 63 69 75 81 87 93 99 105 111 117 123 129 135 141 149 155 163 City of El Mirage, Arizona Section Description FY 2018 to FY2019 Budget Document Table of Contents Fund/Dept. Title Number Enterprise Funds Water Fund Utilities Administration Water Operations Customer Service Engineering Capital Projects Debt/Transfers Ranchettes Irrigation Fund Sewer Fund Sanitation Fund Other Funds Streets/Transportation Funds: Highway User Revenue Fund LTAF (Local Transportation Assistance Fund) Capital Streets Fund Public Safety Funds: Court Fund Court Enhancement Fund Photo Enforcement Fund Police Towing Fund Other Capital Funds: Community Development Block Grants (CDBG) Special Projects Fund Debt Service Fund Supplemental Information Capital & Capital Projects State Budget Schedules Consolidated Fee Schedule Miscellaneous Information Budget Calendar Classification and Compensation Schedule Council Goals Financial Management Policies FAQs Glossary Page # Fund Dept Dept Dept Dept Dept Dept Fund Fund Fund 53 409 403 404 410 408 406/407 55 54 52 169 177 183 191 197 203 211 217 223 235 Fund Fund Fund 21 23 56 241 249 255 Fund Fund Fund Fund 14 15 16 28 261 267 273 279 Fund Fund Fund 31 73 41 285 291 299 305 315 329 341 342 343 345 352 382 384 Budget in Brief Introduction The City Manager is pleased to present the City Council with a balanced budget for Fiscal Year 2019 (July 1, 2018 – June 30, 2019). After years of coping with the effects of the economic downturn, Management and Council have placed the City on stable financial ground by taking the following difficult but necessary actions to ensure the longterm 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) • Establishing a vehicle replacement program for the Police Department • Completing only those capital improvements that are “needs” and not “wants” • Providing necessary infrastructure to promote economic development The budget for Fiscal Year 2019 is $70,035,000. This budget represents an increase of $323,500 from last fiscal year’s budget which totaled $69,711,500. The proposed Fiscal Year 2019 budget uses $8,893,000 of fund balance as well as $1,075,000 in bond funds. This year’s budget focuses on the addition of public safety-related personnel. As a result personnel, supplies, services, and other operating expenses are projected to increase to meet the needs of the additional staffing. The operational expense increases are mostly offset by reductions in capital expenditures related to the completion of projects like El Mirage Road. 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 2019 budget as well as the CIP. The CIP is a relatively new tool for El Mirage. It details a multi-year plan for capital expenditures that supports the priorities of the Council and El Mirage residents while also supporting the highest use of limited resources. City Hall Lobby 1 Current Fiscal Year-to-Date Highlights Currently, General Fund revenues are exceeding budget projections. Additionally, departments are doing an excellent job of monitoring their expenditures, and General Fund expenditures to date are less than General Fund revenues. The past few years have seen the completion of the police station, recreation facility with pool, and a joint project with Maricopa County named Basin Park for its dual role as both a recreation amenity and stormwater runoff storage location. Additional funding was allocated in previous years for remodeling and renovation at Gentry Park. Gentry Park is one of the City’s oldest landmarks, built more than 45 years ago amid the original downtown neighborhoods. Mindful of the significance of Gentry Park to families and children in the community, the Council approved its major renovation in 2012, including a new baseball diamond, covered dugouts, a concession building, and new fencing that was primarily funded by a grant from the Arizona Sports and Tourism Authority. A number of projects have been completed recently including building and park improvements, police dispatch upgrades, and infrastructure improvements including water lines, sidewalks, and streets. Basin Park Many of these projects 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 S & P and Moody’s to lay out the case for the El Mirage bond rating. Points of discussion included the City’s funding reserves, financial management practices, policies, and debt levels. As a result, S & P upgraded El Mirage’s rating to AA- while Moody’s affirmed its A1 rating. Both ratings led to extremely favorable bond rates on the most recent issues. The savings are reflected in lower tax levies and lower property taxes for residents. Lennar Homes, a major homebuilder, constructed more than 100 new homes at the City’s northern edge during the past few years and will be adding more homes this year thanks in-part to the Council’s decision to discontinue impact fees normally imposed to help defray the cost of public services in new developments. In all, these homes will add approximately $20 million in property value to the City when completed, which should lower secondary property tax burdens. In addition, a number of new businesses including Goodfellow Crushers, Southwest Steel, Burger King, Subway, Family Dollar and others selected El Mirage as a key location in their expansion plans during the last few years. 2 Americans have gained new insight about the environment and their role in preserving it. Every community, no matter the size, must be committed to environmental stewardship to sustain the quality of life for both present and future generations. In El Mirage, signs of this commitment have already begun to emerge. Solar paneled parking structures are installed at Gateway Park, the senior center, police station, recreation facility, and the fire station. The panels generate 80% of each structure’s electricity and were built at no upfront cost to the City. 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. Budget Highlights Entering this fiscal year, Council should be assured the City budget is still the primary focus. The City is committed to continued financial stability. Operating expenditures are covered by operating revenues and key partnerships enliven the City’s future. Residents have started to see improvements to Grand Avenue, most notably the realignment of Grand, Thunderbird, and Grand Avenue – US 60 Thompson Ranch Road – thanks to partnerships with the Arizona Department of Transportation and the Maricopa Association of Governments. This realignment brings safer traffic conditions and greater potential for economic expansion. In addition to the completion of El Mirage Road and the recent construction of a new city hall, significant projects will continue this year. General Fund expenditures are primarily directed towards Police and Fire operations; while water, sewer, and streets projects make up more than 75% of the capital budgeted for this year. A comparison of the Fiscal Year 2019 budget to the previous fiscal year reveals the following information: • • The current projected budget for Fiscal Year 2018 is $70,035,000. This projected budget represents an increase of less than 1% over the Fiscal Year 2018 budget. Sources of funds are broken down into four categories: Revenues, bonds, fund balance, and transfers (See the “Sources of Funds” chart that follows.). o Revenues before transfers and bond proceeds are projected to decrease by $30,500 to $53,134,500.  Grant revenues make up 23% of the revenues at $12,015,500.  Charges for services, taxes, and intergovernmental revenues make up 28%, 28%, and 18% of revenues respectively.  All other categories combined make up 3% of total revenues. o Proceeds from issuance of capital related debt (bonds) comprise an additional $1,075,000 in funding sources.  Water and Sewer bonds account for all of the $1,075,000 of budgeted bond revenues. o Fund Balance of $8,893,000 and transfers between funds totaling $6,932,500 comprise the remaining funding sources. 3 Citywide Sources of Funds Revenues $53,134,500 76% Fund Balance Transfers In $6,932,500 10% $8,893,000 13% Bond Proceeds $1,075,000 1% Citywide Revenues by Category Fines and Forfeitures $1,325,000 2% Charges for Services $14,639,000 28% Miscellaneous $800,000 1% Taxes $14,755,000 28% Grants $12,015,500 23% Intergovernmental $9,325,000 18% 4 Licenses and Permits $275,000 <1% • 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 $46,356,500 (excluding contingencies) have been identified throughout 15 different funds and can be broken down by type of expense as follows:  Capital –$9,736,000 of capital expenditures across all funds are presented as part of this budget. This includes any current year capital projects that need to be carried forward into the Fiscal Year 2019 budget. Capital is $4,648,000 lower than last year.  Personnel – the total projected cost of personnel for Fiscal Year 2019 is $19,317,000. This is an increase of approximately $2,458,500. The significant changes are a result of staffing increases related to Police and Fire operations, increased public safety retirement contributions, and proposed wage increases.  Supplies and services – the total projected cost of supplies and services for Fiscal Year 2019 is $10,956,000. This is an increase of approximately $938,500. More than 40% of the increased cost is related to operating materials and legal services.  Other costs – (e.g. special projects, debt service, and fees) amount to $6,347,500 for Fiscal Year 2019. This is an increase of approximately $684,500. One project budgeted in the Court Enhancement Fund accounts for the entire increase in this category of expenditure.  See the following “Expenditures by Category” and “Percent of Citywide Expenditures by Fund” charts for graphical representations. o Contingency of $1,703,000 (+ $10 million unknown) for Fiscal Year 2019 is $1,503,000 higher than the budget for the previous fiscal year. o Transfers out of $6,932,500 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. o Bond principal payments of $2,418,000 are programmed to pay utility and general obligation bond principal. o Depreciation of $2,625,000 is a noncash expenditure, which reduces fund balance but does not reduce cash. Depreciation is recorded in the Water and Sewer Funds. Police Department Lobby Floor 5 Citywide Uses of Funds Expenses $46,356,500 66% Contingency $11,703,000 17% Bond Principal $2,418,000 3% Transfers Out Depreciation $6,932,500 10% $2,625,000 4% Citywide Expenditures by Category Debt Service/Fees $2,473,500 4% Contingency $11,703,000 20% Capital Outlay $9,736,000 17% Special Projects $3,874,000 7% Personnel Services $19,317,000 33% Services $8,109,000 14% Supplies $2,847,000 5% 6 Percent of Citywide Expenditures by Fund Debt Service Capital -Streets $997,000 $2,645,000 2% 6% CDBG $400,000 1% Police Towing $190,000 >1% LTAF $340,000 1% Photo Enforcement $471,000 1% Court Enhancement $1,150,000 2% Special Projects $1,749,000 4% General $21,355,000 46% HURF $3,623,000 8% Water $8,796,000 19% Municipal Court $671,000 Sewer Sanitation 1% $1,195,500 $2,774,000 6% 3% Fire and Police Facilities 7 Executive Summary Primary General Fund Revenues Below is a table showing the primary classifications of General Fund Revenues and a comparison of this year’s budget to last year’s budget. After the table is a graph depicting what percentage of the revenue is accounted for in each of the classifications. The following pages include explanations and graphs of the major General Fund revenues. General Fund Revenues: FY 18-19 Budget FY 17-18 Budget 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 $ 7,585,000 740,000 2,200,000 9,325,000 275,000 339,000 15,000 2,632,500 675,000 $23,786,500 $ 6,835,000 740,000 1,625,000 8,700,000 240,000 250,000 30,000 2,833,000 290,000 $21,543,000 Franchise Fees 3% $ 750,000 575,000 625,000 35,000 89,000 (15,000) (200,500) 385,000 $2,243,500 % Change 10.97% 0.00% 35.38% 7.18% 14.58% 35.60% -50.00% -7.08% 132.76% 10.41% Primary Property Tax 9% State Shared Revenues 39% City Sales Taxes 32% Miscellaneous 3% Increase (Decrease) Amount Licenses & Permits 1% Transfers 11% Fines & Forfeitures >1% 8 Charges for Services 2% CITY SALES TAX City sales tax revenues account for about 32% of all budgeted 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 incrementally to the City of El Mirage. 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. Sales tax collections have been increasing statewide as well as in the City of El Mirage. This trend appears to be supported by the regression analysis in the chart below. For the upcoming budget year, the City is projecting to collect $7,585,000 in City sales tax. This amount is approximately 11% above the budgeted collections for the past year. Bill Gentry Park The following chart depicts City sales tax collections for the last 10 fiscal years, with the past year being an estimate. The trend line, using regression analysis for the last 10 fiscal years, suggests an upward trend. 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 $7,585,000 to be justified, if not conservative, due to market and business factors. Millions City Sales Tax Tax Collections City Sales Collections $9 $8 $7 $5.88 $6.05 $5.36 $6 $6.69 $6.99 $5 $4 $6.48 $7.48 $5.25 $7.59 $7.38 $5.46 $3 $2 $1 $0 2009 2010 2011 2012 2013 9 2014 2015 2016 2017 2018 2019 BUILDING PERMITS Construction is a cyclical business. The City has seen a small rebound in building permits due to a few commercial projects and the completion of a subdivision by Lennar Homes. Compared to permit activity from the early 2000s, 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 past 10 fiscal years with the past year being an estimate. Building Permits $300,000 $266,936 $250,000 $241,722 $229,571 $200,000 $174,073 $147,264 $150,000 $150,000 $94,430 $100,000 $54,678 $49,162 $34,930 $50,000 $- $185,000 2009 2010 2011 2012 2013 10 2014 2015 2016 2017 2018 2019 FRANCHISE FEES The City has agreements with various utilities that allow access to rights-of-way. The utilities pay franchise fees to the City in exchange for this access,. Each utility has a different agreement with the City. No change has been budgeted for Fiscal Year 2019 based on collections history since 2009. ALL OTHER FEES Licenses and Permits, Charges for Services, Fines and Forfeitures, and Miscellaneous revenue are the general revenues that constitute this category. While none of these revenues individually make up a significant portion of the General Fund budget, cumulatively they represent $1,304,000 or 5.5% of General Fund revenue for Fiscal Year 2019. Included in all other fees are business licenses. A business license is required of any person, partnership, syndicate, firm, association, or corporation, before engaging in any of the businesses, callings, or professions, within the corporate limits of the city or who conducts a business outside the corporate limits of the city and who solicits, canvasses, advertises, or delivers products or performs services within the city limits for a fee. The City’s standard business license is $100. PRIMARY PROPERTY TAX A primary property tax of $1 million was approved in Fiscal Year 2004. The City voted this year to increase the primary property tax to the maximum amount allowed by law. The entire amount of primary property tax revenue is dedicated to public safety functions. Continued growth of between $50,000 and $75,000 per year can be expected for the foreseeable future unless increased development resumes within City limits. The City budgets to collect $2,200,000 this year. Franchise Fees Property Tax All Other Fees $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 This chart provides actual information except for the current year budget and the past year estimate. 11 STATE SHARED REVENUES Cities and towns in Arizona are fortunate to be involved in a fairly progressive state shared revenue program which distributes funds to Arizona municipalities from four state revenue sources. The General Fund accounts for three of the four state shared revenue sources. They include state shared sales tax, state shared income tax, and vehicle license taxes. The Arizona League of Cities and Towns publishes estimates each year for these revenue sources to be used in each city or town budget process. • • • State Sales Tax - The estimate for state shared sales tax is approximately 13.2% 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 0.9% higher than last year’s estimate. This is the only shared revenues that can be accurately forecast 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 13.1% from last year. The following table shows the last ten years of collections, as well as the estimate for the past fiscal year and the budget for the 2019 fiscal year. Millions State Shared Sales Tax State Shared Income Tax Vehicle License Tax 10 9 8 7 6 5 4 3 2 1 - 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 GRANTS The City does not track grants through the General Fund. Grant activity and projections can be accessed in the Special Projects Fund located near the end of the budget document. 12 TRANSFERS These are transfers between funds to account for a 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. One-time transfers are made for grant matches, to complete or subsidize capital projects, to close balances from one fund to another, or to eliminate projected negative fund balances. A matrix is provided below to identify transfers. Transfer Gen. Fund FROM Gen. Fund Sewer Fund Water Fund Sanitation Photo HURF TOTAL TO Court Capital St. Water Sewer HURF Debt Service TOTAL FROM TO 126,000 822,000 1,263,000 297,500 250,000 $ 2,632,500 Budget Transfer Methodology Description: Photo Enforcement Customer Service Engineering Utility Administration 833,000 270,000 913,000 186,000 100,000 $ 186,000 100,000 $ 1,020,000 126,000 250,000 500,000 1,583,000 From Photo Enforcement Sewer GF/Sewer/HURF GF/Sewer 102,000 1,285,000 1,020,000 To GF/Cap. St. Water Water Water Allocation % 50% Each Fund* Per Rate Model 25% Each Fund 1/3 Each Fund 1,515,000 1,735,000 2,283,000 297,500 500,000 602,000 6,932,500 * Base d on prior ye ar's fund balance . SUMMARY General Fund Revenue net of bond proceeds should increase by $2,243,500 or 10.4% for the next fiscal year. Primary General Fund Expenditures To create stability, this budget focuses on maintaining and improving operations while minimizing increases to the budget. Departments were tasked with being more efficient and effective with the budgets they have. As part of the budget process Council directed that increased revenues be directed to meeting delayed public safety and capital needs as well as 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. These functions are labor intensive and subsequently the General Fund relies heavily on personnel. Of the 186.5 nonelected positions budgeted this year, 139.4 are accounted for in the General Fund. Accordingly, 63% of the General Fund budget is established to pay for salaries and benefits (personnel services). 13 General Fund Expenditures by Category Personnel Services Supplies $1,163,000 5% $14,430,000 63% Services $3,405,000 15% Contingency $1,509,000 7% Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service/Fees Contingency Total • • • $ $ Debt Service/Fees $278,500 1% Special Projects Capital Outlay $742,500 $1,336,000 6% 3% 2019 Budget 2018 Budget $ Change % Change 14,430,000 1,163,000 3,405,000 742,500 1,336,000 278,500 1,509,000 22,864,000 $ 12,790,500 1,211,500 3,241,500 1,228,000 1,556,000 278,000 200,000 $ 20,505,500 $ 1,639,500 (48,500) 163,500 (485,500) (220,000) 500 1,309,000 $ 2,358,500 12.8% -4.0% 5.0% -39.5% -14.1% 0.2% 654.5% 11.5% Supplies/Services/Special Projects/Capital Outlay/Projects/Debt Service/Fees decreased by $590,000 or 7.9% from last year’s budget of $7,515,000. Capital totaling $1,336,000 has been identified to pay for the items on the following page. Council Contingency has been set at $1,509,000. 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. 14 NEW PROJECTS Department PARKS PARKS PARKS FACILITIES FACILITIES COMMUNITY DEVELOPMENT POLICE POLICE Description BILLBOARD AT GENTRY PARK PARK UTILITY VEHICLE REPLACMENT SPLASH PAD UPDATE SENIOR CENTER IMPROVEMENTS HVAC REPLACEMENT PROGRAM HOCKEY RINK AND BASKETBALL COURT LIGHTING VEHICLE REPLACEMENT ADDITION OF 6TH SQUAD-VEHICLES WITH RADIOS & MDTS POLICE PROPERTY AND EVIDENCE COVERED STORAGE CODE ENFORCEMENT MOBILE DATA COMPUTERS (4) CODE ENFORCEMENT VEHICLE REPLACEMENT FIRE WASHER/EXTRACTOR FIRE FIT TESTER FOR SELF CONTAINED BREATHING APPARATUS FIRE BATTALION CHIEF MOBILE RADIO FIRE BATTALION CHIEF VEHICLE FIRE FIRE CHIEF VEHICLE FIRE STAFF VEHICLE CARRYFORWARD PROJECTS Amount $125,000 $10,000 $55,000 $40,000 $30,000 $80,000 IT POLICE $76,500 $150,000 DESIGN/INSTALL FIBER OPTIC -EL MIRAGE RD MDC COMPUTERS IN VEHICLES $172,000 $292,000 $60,000 $26,000 $30,000 $12,500 $16,000 $9,000 $66,000 $43,000 $43,000 Conclusion and Acknowledgments I am pleased to present the City Council with a balanced budget that focuses City resources on achieving Council goals and objectives while maintaining and enhancing community services. I would like to thank City Staff for their efforts, hard work, and countless hours spent preparing this budget for the Council’s consideration. Respectfully submitted to the Mayor and Council of the City of El Mirage by: J. Crystal Dyches City Manager 15 City of El Mirage, Arizona List of Elected City Officials Mayor Lana Mook Mayor Lana Mook has called Arizona home for more than 30 years. After retiring from approximately three decades in management, training and patient relations in the health care industry, Mook devoted much of her time to volunteering in El Mirage. With a number of other community volunteers, she cofounded 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. In 2010, Mook was elected Mayor of the City of El Mirage. She currently serves on the Boards of both Greater Phoenix Economic Council (GPEC) and Western Maricopa Coalition (Westmarc). She also serves on the Executive Committee of the Arizona League of Cities and Towns and as Chair of the League Resolution Subcommittee on General Administration, Human Resources and Elections Policy Committee. Mayor Mook is also Treasurer on the Executive Committee of the Maricopa Association of Governments (MAG) and was nominated to serve as the Vice Chair of MAG for FY 2018-2019. Confirmation of the MAG Vice Chair appointment is anticipated at the June 27, 2018, MAG Regional Council meeting. 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. Vice Mayor Bob Jones Vice Mayor Robert (Bob) Jones has called Arizona home for over 50 years, and has been a proud El Mirage resident since 2002. Vice Mayor 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. 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 16 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 HOAs and El Mirage City leaders on community affairs. In 2010, he received the Resident of the Year – El Mirage award from the Surprise Regional Chamber of Commerce. 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 19 years. Councilmember Roy Delgado Roy Delgado was raised in New Mexico by a single Mom who taught him the importance of hard work and helping others. He is the oldest of 6 children. Roy joined the Military (US Army) and served his country for 21 years. He is the proud father of 1 son, 4 grandchildren and 3 great grandchildren. As a young man with a family, he moved to Northern California where he worked in the oil industry for Union Oil. That job brought him to Arizona where he eventually met and married his wife Suzie. Roy's first experience with politics was in the late 1970s when he became involved with Labor Leader and Farm Worker Advocate Cesar Chavez's fight to improve the treatment of farm workers. The Delgados moved to El Mirage in 1997. They were looking for property with acreage in order to have their horse on site. Shortly after settling in, Roy was approached about serving his community by running for El Mirage City Council. Roy was selected to serve as El Mirage's Mayor for a short time. He has had the pleasure to sit on the El Mirage City Council for 16 years. Roy has served on several civic boards/committees, including the CDAC committee, which has brought in millions of Federal dollars for City improvements. Councilmember Anita Norton Councilmember Anita Norton has resided in Arizona most of her life and has a background in sales management and law enforcement. Council member Norton was appointed to the City Council in November of 2017 to fill a vacancy. Council member Norton serves on the Council’s Public Safety Committee, the Employee Relations Committee, the Chamber of Commerce Committee, and was recently recommended for appointment as an alternate to the Community Development Advisory Committee of Maricopa County Human Services Division. While serving with the Phoenix Police Department, Anita received recognition for her investigative ability and a commendation for composure in particularly high stress situations. Her confidence, fearlessness, and thoroughness resulted in a high number of solved cases, including one which culminated in several arrests after a non-stop 46 hour investigation led solely by Anita. After leaving law enforcement, Anita later received a full 17 honor’s scholarship to college majoring in communications. However, after attending for two years, life’s circumstances changed her path, wherein she went into retail sales management. For the last 15 years, Anita has had a positive impact on the lives of hundreds of students and their families as a certified therapeutic riding instructor for children and adults with special needs, as well as for riders learning western horsemanship. Anita first moved to El Mirage in 2004 and bought property in Dysart Ranchettes in 2014. In 2016, she built an energy efficient home acting as the builder/contractor. Anita also served on the Dysart Ranchettes Irrigation committee designated to work with the City to resolve irrigation issues. Councilmember Jack Palladino Born and raised in Massachusetts, Councilman Jack Palladino’s commitment to community began over 50 years ago with his service as a medic in the United States Army. After he married his sweetheart, Michele, he 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, and working as a realtor in Mass. and NH, Palladino and his wife moved to Arizona where he worked part time for Pueblo post office. The Palladinos have one son, a 13 year-old grandson, and a 7 year-old granddaughter who also live in the West Valley. The couple has been married for 49 years. After attending numerous local City Council meetings and volunteering in the community, Palladino decided to run for El Mirage City Council and was elected in 2010. Councilmember 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 and was reelected to another four year term in 2016. He served in the U.S. Navy and now volunteers his time as a representative of Operation Lifesaver throughout the State of Arizona, presenting railroad safety programs to government agencies and local organizations. He has also volunteered on several committees including past chairman of the City’s Community Uplift Program. He is a past chair of Valley Metro (Regional Public Transit Agency) and a past board member of the Maricopa Association of Governments (MAG) Domestic Violence Committee. Councilman Selby also helps the El Mirage Fire Department distribute and install free smoke detectors. The Selbys have been married for 56 years and have three daughters and four grandchildren. 18 Councilmember David Shapera Councilman David M. Shapera, re-elected to a third four-year term on the El Mirage City Council in 2016, was also a past member and Chairman of the El Mirage Planning and Zoning Commission. He has over 45 years in elected and appointed positions in government. He and his wife, Linda, have been married for 42 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 Dysart Elementary PTO and Thompson Ranch PTSA. Shapera has also been a proud member of the Elks Lodge for 40 years. LIST OF APPOINTED CITY OFFICIALS City Manager – J. Crystal Dyches City Attorney – Pierce Coleman PLLC City Clerk – Sharon Antes City Magistrate – Monte Morgan Gateway Park Entry Plaza 19 Community Profile Background, Population, and Business. Considered the gateway to the Northwest Valley of the Greater Phoenix Metro Area, El Mirage is situated on approximately 10 square miles. The Hohokam, an ancient Native American culture, were the earliest inhabitants of what is known today as El Mirage. The Hohokam occupied a wide area of south-central Arizona from roughly Flagstaff south to the Mexican border. They are thought to have originally migrated north out of Mexico around 300 BC to become the most skillful irrigation farmers in the Southwest. The ingenious Hohokam developed an elaborate irrigation network using only stone instruments and organized labor. They were commonly known as the “Canal Builders.” In 1867, most of the Hohokam canals were retrenched and used for farming. Federal irrigation projects constructed in the 20th century provided a more consistent and assured water supply throughout the Phoenix valley for agriculture. During the early 1930s, migrant farm workers came to El Mirage to help build the canals and harvest the acres of roses, cotton, and other crops that would come to define the City’s agricultural heritage. They settled on the west bank of the Agua Fria River and founded El Mirage in 1937 to provide stability and education for future generations. El Mirage was incorporated in 1951. At the time of incorporation, the City was primarily a compact residential community. Rose Fields and Gateway Park Since its incorporation, the City has transcended its agricultural beginnings to become a vibrant, diverse community with a current population of 35,216 according to 2017 census estimates. El Mirage has active residents keen on providing schools and amenities and attracting businesses while retaining a community spirit. The City’s affordable housing, small town feel, and proximity to Phoenix have attracted young working families seeking their first homes, retirees looking for community cohesion and a less hurried pace, and entrepreneurs seeking expansion into new markets. The City’s mission is to offer exemplary service to all who live, work, and visit El Mirage. We take great pride in treating each citizen equally and professionally, in a manner that fosters continued confidence in the City’s leadership. The City’s logo symbolizes the Agua Fria River, as well as the rich soil and distant mountains that drew so many here long 20 ago. Its words are simple, alluding to the “Grand Heritage” rooted in humble migrant beginnings, and the promise of a “Bright Future” that is the foundation on which El Mirage continues to distinguish itself as a livable, affordable city for all ages. Location El Mirage is located in the heart of the rapidly growing West Valley, approximately 19 miles northwest of downtown Phoenix. The City is minutes away from Luke Air Force Base, the USAF’s largest fighter pilot training facility in the world. The City of El Mirage proudly supports the men and women of Luke Air Force Base and their mission. U.S. Highway 60 (Grand Avenue) and a BNSF rail line border the City’s northern edge, supporting economic development and easy access to Loop 101 and 303, two of the areas busiest regional highways. El Mirage is part of a collaborative effort to build the Northern Parkway transportation corridor. This project will provide access to the Loop 303, connecting to Interstate 10 and Interstate 17. Economy El Mirage has adopted initiatives to attract new commercial and industrial businesses to the City. Impact fees normally charged for infrastructure expansion have been eliminated and El Mirage is part of a multi-jurisdictional effort in the West Valley known as the Greater Maricopa Foreign Trade Zone (FTZ). The FTZ is a government designated, 400-acre site at the City’s southern end where foreign and domestic goods may be stored, assembled, or exhibited for sale exempted from U.S. Customs duties and excise taxes. The FTZ is an integral part of future business development. Retail expansion in El Mirage is also a significant economic driver due to its potential for generating tax revenues, creating jobs, and drawing new visitors and residents. In recent years, several companies have expanded or located in El Mirage including Look Trailer, EPCOR, Interstate Steel, Southwest Steel, Phoenix Door, and Sunbelt Rentals. Public safety and recreation have been the focus of voter-approved bonds in recent years. As a result, a new fire station, new police station, Northwest Valley Family YMCA facility, and a new City Hall are among the City’s most ambitious projects to address the significant community needs spurred by the influx of new residents and businesses. In fact, the City’s population grew from 5,001 residents in 1990 to 31,767 residents in 2010 according to the U.S. Census Bureau. It is anticipated the City will 21 continue to experience growth in the next decade, and City leaders are committed to keeping pace with such growth through fiscal stewardship and sound financial management. The City of El Mirage is home to a variety of employers. Burlington Northern Santa Fe Railroad operates an 82-acre vehicle distribution center in El Mirage. Vulcan Materials Group, Look Trailers, Sutter Masonry, Cemex, and Contech Engineered Solutions provide the City with a sound industrial base. Luke Air Force Base, located one mile west of El Mirage, is the largest jet fighter training base in the world and employs over 1,500 civilians, many of whom are El Mirage residents. A recent survey of local businesses revealed the following list as the top 20 employers in the City of El Mirage. Employer Name Walmart City of El Mirage DVC Construction Company Inc Dysart High School Parks Sons Of Sun City Inc BNSF Railway Co Somerset Landscape Sutter Masonry Inc Look Trailers El Mirage Elementary School Top Line Construction Inc Dysart Unified School District Riverview Elementary Dysart Elementary Thompson Ranch Elementary Surprise Elementary Food City Sun City Awning Kevens Landscaping Co Vinco Inc 22 Employees 242 193 160 141 134 121 110 100 95 90 90 79 75 74 73 70 65 54 50 50 23   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                                             22   13                                                                                                                     Cactus Rd 12200N      60                              14                                                                       15                                               7                         12     Av e      d                er    v Ri  Gr an                  ia         Fr                                      Thunderbird Rd 13800N                                         11                                                 LD N      10  65                    ua  Ag       6     1 60 Greenway Rd 15400N            LD N  2 65 3 70 Northern Ave 8000N LD N 75 LD N  31 24 1      6 25 Engineering Planning and Zoning - HURF Streets Facilities Senior Safety Parks Fire Building Services Community Development - Court Presiding Judge Works Public Utilities Fleet Recreation - LTAF Transit Resources Human - Legal City Attorney Finance Deputy City Manager - CDBG Grants Economic Development City Manager Administration - Safety City Clerk Boards and Commissions City Council Mayor and El Mirage Citizens of Service Debt Code Compliance Information Technology Police City of El Mirage Organizational Chart Effective July 1, 2018 For the Fiscal Year ending June 30, Authorized Positions 2018 2019 Change GENERAL FUND 10 490 City Clerk 1.6 1.6 0.0 10 440 Legal Services 1.0 0.0 -1.0 10 450 Administration 6.0 6.0 0.0 10 480 Information Technology 4.0 4.0 0.0 10 500 Human Resources 3.0 3.0 0.0 10 511 Financial Services 3.5 3.5 0.0 10 470 Economic Development 1.0 1.0 0.0 10 521 Parks 7.8 7.8 0.0 10 522 Facilities Management 3.0 3.0 0.0 10 620 Fleet 1.0 1.0 0.0 10 540 Community Development 3.0 3.0 0.0 10 562 Building Safety 3.0 3.0 0.0 10 551 Police 55.5 64.5 9.0 10 552 Code Compliance 4.0 4.0 0.0 10 561 Fire 24.0 34.0 10.0 121.4 139.4 18.0 Total General Fund Code Compliance 3% General Fund Positions By Department Fire 24% Police 46% City Clerk 1% Parks 6% Administration 4% Information Technology 3% Building Safety 2% Community Development 2% Fleet 1% Economic Development 1% Facilities Management 2% 26 Human Resources 2% Financial Services 3% For the Fiscal Year ending June 30, Authorized Positions 2018 2019 Change ENTERPRISE FUNDS 54 400 Wastewater Operations 8.0 8.0 0.0 53 403 Water Operations 10.0 10.0 0.0 53 404 Customer Service 5.3 6.0 0.7 53 409 Administration 4.0 4.0 0.0 53 410 Engineering 4.0 4.0 0.0 31.3 32.0 0.7 Total Enterprise Funds Enterprise Fund Positions By Department Customer Service 19% Water Operations 31% Administration 13% Engineering 12% Wastewater Operations 25% 27 For the Fiscal Year ending June 30, Authorized Positions 2018 2019 Change SPECIAL REVENUE FUNDS 14 430 Court 21 400 HURF Total Special Revenue Funds Total Non-Elected Positions 10 410 Elected Positions 11.1 1.5 4.0 4.0 0.0 13.6 15.1 1.5 166.3 186.5 20.2 7.0 Total Positions Citywide Positions By Fund Type 9.6 Total Enterprise Funds 16% Total General Fund 72% 28 7.0 0.0 173.3 193.5 20.2 Total Special Revenue Funds 8% Elected Positions 4% 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 management will use to monitor a department’s fiscal responsibility and its success at planning the year. These budget categories are comprised 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 12 months. The document will also give insight 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 12-month 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 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 the City provides on a daily basis. Financial Strategies The core value of ensuring long-term sustainability combined with adequate reserves to deal with shortterm revenue fluctuations is crucial to maintain service levels our residents have come to expect. With that in mind, the following policy guidelines assist in assuring an adequate fund balance and sustainable operating expenditures exist: 29 1. A minimum of $6,000,000 in General Fund Salute to Veterans – Vietnam Memorial Traveling Wall 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. City of El Mirage – Financial Budget Policies The City Council re-affirms the financial policies that are utilized in the development of the budget annually. These policies are intended to ensure 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 annually and can be found in Section 3 of the adopted financial policies located in the Supplemental section of this document. FISCAL YEAR 2019 Budget Process Guidance: As the City begins this year’s budget process, a few budget guidelines have been documented to improve or simplify the process. • The legal level of budgeting is by fund, except for the General Fund which is by department. Line item budgets are intended to be used by departments and management for cost control. Exceeding line item budgets does not constitute a violation of law. o Baseline budgets have been established for supplies and services for each department (One-time funding has been eliminated.). o Budget requests cannot exceed the current fund\department Fiesta Dancers 30 • • • • budget amount without providing required supplemental information and receiving approval from the City Manager and the City Council.  If a department is requesting funds in excess of the baseline budget, the appropriate forms and justification must be provided.  Line item budgets need to be recorded in increments of $500. Positions will be budgeted in the “home” department (where general operations expenses for that position are recorded) and charges to other funds/departments will be done through transfers and labor distributions. Police grant positions will be budgeted in the General Fund and a labor distribution will transfer expenses to the fund receiving the grant. This is similar to special events, court, and other City operations. Local matches for grants will be budgeted in the “home” department and the grant portion of the expense will be recorded in the fund receiving the grant. Carry forward capital items will be automatically brought forward by Finance unless Finance is directed otherwise. New revenue o If new or changed fees and charges will impact revenues by more than $5,000 annually, the department is responsible for notifying Finance of the amount of the impact. The department is responsible for maintaining support documentation that demonstrates the amount of the proposed fee. o Property tax and transfer guidance assumptions are shown in the table below. FUND Debt Service General General General, Sewer, and HURF General and, Sewer Water\Sewer\Sanitation DESCRIPTION Secondary Property Tax – same levy as last year Primary Property Tax – maximum amount allowed by law Transfer to Debt Service of $100,000 Transfer 25% of Engineering cost to Water Transfer 33% of Utility Administration cost to Water Transfers per current rate study Community Garden 31 State and Federal Fiscal Influences Census Estimate Figures Now Used For Shared Revenue Distribution State statute was amended to change the population figure used for the distribution of shared revenue. Cities and towns now use the annual census estimates. The decennial census figure will only come into play for the year in which the decennial count is completed and then each subsequent year the census estimate will be used. This change was made for two important reasons. One, it provides a way for growing cities to capture revenue related to their growth. Two, for those cities that are not growing, it eliminates the substantial budget shock from revenue changes that would come at mid-decade and the decennial census. Expenditure Limitations All cities and towns in Arizona are subject to some form of expenditure limitation. However, as of March 2018, 79 cities and towns have adopted alternative expenditure limitations or modified their expenditure limits in some way. Budget Forms The Auditor General’s Office has posted budget forms to their website. It is not necessary to send in a copy of the budget to their office. State law requires the forms to be posted on a municipality’s website. State law requires additional information on employee compensation and benefits to be reported. In order to facilitate this, the Auditor General has provided a place to report this information on their budget schedules. Municipalities must prominently post on their websites both the adopted tentative budgets and the adopted final budgets for the last five years. These documents must be posted within seven business days of their final adoption. These Gateway Park Splash Pad documents must be posted within seven business days of their final adoption. State law requires that audited financial statements must be posted no later than seven business days after the date of filing the financial statements with the auditor general and must also remain on the website for at least five years. The League also recommends posting the AELR report. If the financial statements are not filed on time, the city shall post a form prescribed by the Auditor General stating the financial statements are pending, the reasons for the delay, and estimated date of completion; this form must also be filed with the Auditor General, Speaker of the House, and President of the Senate. If the financial statements for a city or town are not completed and filed on or before the adoption of the city or town budget in the subsequent fiscal year, the governing body shall include a form, as prescribed by the Auditor General, in the published budget in the subsequent fiscal year stating that the financial statements required to be filed with the Auditor General pursuant to section 41-1279.07 are pending, the reasons for the delay and the estimated date of completion. 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 $128,400 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 2018. 32 Arizona State Retirement System (ASRS) Contribution Rate For those in the state retirement system, the contribution rate is a 50/50 split: Employees must contribute 11.64% for retirement and 0.16% for long-term disability; and employers contribute 11.64% and 0.16%, 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 2019 the ACR will be 10.53%. Public Safety Personnel Retirement System (PSPRS) Contribution Rate Employee contribution rate will remain at 7.65% and 11.65% for Tiers 1 and 2 respectively. SB1428 from the 2016 legislative session created a new Tier 3 for PSPRS employees hired after July 1, 2017. Employee and employer contribution rates for Tier 3 employees are updated on an annual basis. The contribution rate for all future employees will be shared on a 50/50 basis. If a retired PSPRS member returns to work in a PSPRS covered position, the employer is required to pay an alternate contribution rate (ACR). The ACR is based on individual employer rates. 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 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. Adopting New Water Rates A law passed in 2016 prohibits a municipality from assessing or collecting fees on new water or wastewater service for the purpose of recovering the cost of acquiring a public or private water or wastewater utility. Current law requires a written report when increasing water or wastewater fees including cash flow projections showing anticipated revenues from residential and nonresidential customers and the overall expenses for providing the services. This report and the cash flow projections must be posted on the municipality’s website. The public hearing on the proposed rate increase must occur at least 60 days after the notice of intent is adopted, rather than the current 30 days. 33 Carnival at Bill Gentry Park New or Increased Tax or Fee Posting Requirement A municipality that chooses to levy or assess any new or increased taxes or fees must provide written notice of the change at least 60 days before the date the proposed tax or fee is approved or disapproved on the municipality’s homepage of its website. This requirement does not apply to development impact fees, water and wastewater rates or components as well as some other specific exclusions listed in A.R.S. §9-499.15 (F) but it does apply to an increase in the property tax rate. The law requires a municipality to prepare a schedule and written report if proposing to levy or assess any new or increased tax or fee, with specific exceptions for development impact fees, water and wastewater rates, registration based classes and programs, court fees established per law, fees for public housing, and other fees set by State or Federal law. It further requires the municipality to post the report on its website and utilize social media to advertise proposed changes. Prohibited Fee A recent change to state statute prohibits municipalities from providing for any public service by levying or assessing a municipality-wide tax or fee against property owners based on the size or value of the real property or improvements unless it was adopted in compliance with the statutes governing property taxes. (Municipalities that adopted an ordinance before December 31, 2013 requiring property owners to obtain fire prevention and control services are grand-fathered.). Residential Rental Tax Municipalities are prohibited from imposing or increasing transaction privilege taxes on the rental of residential property unless the increase is approved by the voters at a regular municipal election. Government Property Lease Excise Tax The Government Property Lease Excise Tax (GPLET) applies to buildings which are owned by a city, town or county, but leased by a private party and occupied and used for commercial or industrial purposes. This tax is the successor to the tax on possessory interests which was repealed in 1995. Counties must administer and collect the excise tax, and distribute the revenues to the county, city, school district(s) and community college district, according to a percentage distribution formula. The 2010 session saw several changes made to new GPLET Leases. Any current GPLET leases, or leases entered into within 10 years pursuant to a development agreement, ordinance or resolution approved by the governing body prior to June 1, 2010, are grandfathered in and will not be affected by the changes. For all other leases, changes include: establishing a lease term limit of 25 years while preserving the government lessors ability to abate the GPLET tax for up to 8 years for properties located in a central business district; modifications to the definition of a central business district; new transparency requirements for government lessors in conjunction with the Department of Revenue (DOR); a transferring of the responsibility for the collection and distribution of GPLET taxes from the government lessors to the county treasurers; a scheduled audit of GPLET by the Auditor General in 2015 and a review of rates by JLBC in 2016. There is an in-depth explanation of the GPLET tax in the Municipal Budget and Finance Manual. 34 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. (A sample notice can be found in Exhibit H of the Municipal Budget and Finance Manual.) 5. The city or town is also required to issue a press release with the same information that is included in the required notice. Important Budget Note: 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 (see budget calendar at the end of this report). The law also provides that in lieu of publishing the notice, it may be mailed to all registered voters in the city or town at least ten but not more than twenty days before the hearing on the proposed levy. When the Tentative Budget is published in a newspaper of local circulation for two consecutive weeks, besides the revenue and expenditure summaries outlined in the Budget and Finance Manual, it must also include Truth in Taxation calculations and primary and secondary property tax levies. Along with publication of the tentative budget summary as outlined, notices of the final budget adoption meeting and the public hearing to hear taxpayers on any proposed expenditure or tax levy should also be published. 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. If the proposed levy, exclusive of increased property taxes received from new construction, constitutes an increase over the preceding tax year’s levy by fifteen percent or more, the motion to levy the increased property taxes must be approved by a unanimous roll call vote of the council. 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 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. 35 Secondary Property Tax Levy Legislation passed in 2016 allows the annual levy for a secondary property tax to include projected payments of principal and interest on new debt planned for the ensuing year as well as principal and interest for current obligations, a reasonable delinquency factor and an amount necessary to correct prior year errors or shortages in the levy. Legislation passed in 2017 requires the secondary property tax levy of a city or town to be net of all cash remaining from the prior year, except for 10% of the annual payments of principal and interest in the current fiscal year. 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. 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. City Owned Swimming Pool at Northwest Valley Family YMCA 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 Ranchettes Irrigation Fund User Charges All Costs associated with providing Irrigation Sewer Fund User Charges Bonds All costs associated with providing Sewer Sanitation Fund User Charges 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) Arizona State Lottery Funds (ALF) Taxi Voucher Service 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 Grants/Donations To Account for Donation and Grant Activity Debt Service Fund Property Taxes All Property Tax backed Debt Payments 37 Total Budget $70.0M OPERATING $34.1M CAPITAL/PROJECTS $9.7M OTHER (TRANSFER/CONTINGENCY/RESERVE /DEPRECIATION/DEBT/INTEREST) $26.2M General Fund $19.7M General Fund $1.3M General Fund $3.3M Highway User Fund (HURF) $1.3M Highway User Fund (HURF) $2.3M Highway User Fund (HURF) $0.6M Water Fund $5.4M Water Fund $2.8M Water Fund $5.5M Ranchettes Irrigation Fund $0.09M Ranchettes Irrigation Fund $0.08M Sewer Fund $1.5M Sewer Fund $1.2M Sanitation Fund $1.2M Local Transportation Assistance Fund (LTAF) $0.3M Sewer Fund $2.8M Sanitation Fund $0.3M Local Transportation Assistance Fund (LTAF) $0.08M Photo Enforcement $0.7M Photo Enforcement $0.5M Court Enhancement $1.1M Court $0.7M Special Projects $1.6M Special Projects $0.2M Special Projects $10.0M Capital - Streets $0.5M Capital - Streets $1.3M Capital - Streets $0.8M Police Towing $0.2M CDBG $0.4M Debt Service $2.2M 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 21,154,000 9,535,000 3,250,000 1,600,000 330,000 170,000 670,000 2,200,000 95,000 21,355,000 8,630,000 2,774,000 1,195,500 671,000 1,150,000 471,000 3,623,000 340,000 (201,000) 905,000 476,000 404,500 (341,000) (980,000) 199,000 (1,423,000) (245,000) Police Towing Fund CDBG Fund Debt Service Fund Capital -Streets Fund 60,000 400,000 2,030,000 0 190,000 400,000 997,000 2,645,000 (130,000) 0 1,033,000 (2,645,000) Ranchettes Irrigation Fund 25,000 166,000 (141,000) *Special Projects Fund 1,615,500 1,749,000 (133,500) Total before Contingency, Transfers, Depreciation & Bonds 43,134,500 46,356,500 (3,222,000) *Contingency 10,000,000 11,703,000 (1,703,000) Total before Transfers, Depreciation & Bonds 53,134,500 58,059,500 (4,925,000) Transfers Bond Proceeds/Principal Depreciation 6,932,500 1,075,000 0 6,932,500 2,418,000 2,625,000 0 (1,343,000) (2,625,000) Total Sources/Uses 61,142,000 70,035,000 (8,893,000) Fund Balance Beginning 42,729,000 Fund Balance Ending 33,836,000 * $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 Sanitation Fund Court Fund Beginning Fund Balance 18,297,000 10,022,000 1,610,000 665,000 215,000 Taxes 10,525,000 Licenses and Permits 275,000 Intergovernmental 9,325,000 Grants 0 Charges for Services 339,000 Fines and Forfeitures 15,000 Miscellaneous 675,000 0 9,330,000 170,000 35,000 0 3,250,000 1,600,000 Total Revenues 21,154,000 9,535,000 Personnel Services 14,430,000 Supplies 1,163,000 Services 3,405,000 Special Projects 742,500 Capital Outlay/Projects 1,336,000 Debt Service/Fees 278,500 Debt Service - Cost of Issuance Debt Service - Trust/Paying Agent Contingency 1,509,000 Total Expenditures/Expenses 22,864,000 Court Enhance Fund Photo Enforcement Fund 980,000 495,000 Revenues 0 245,000 85,000 165,000 5,000 670,000 0 3,250,000 1,600,000 330,000 170,000 670,000 2,006,000 392,500 1,648,500 1,394,000 2,835,000 354,000 632,000 337,500 565,500 28,000 1,200,000 11,000 30,000 85,500 1,080,000 0 0 0 639,000 13,000 19,000 0 0 0 114,500 0 77,000 958,500 0 0 96,000 0 375,000 0 0 0 0 0 0 0 0 194,000 8,630,000 2,774,000 1,195,500 671,000 1,150,000 665,000 Expenditures/Expenses Revenues over (under) Expenditures/Expenses Before Transfers/Depreciation & Bonds (1,710,000) 905,000 476,000 404,500 (341,000) (980,000) 5,000 Bond Proceeds Transfers In Transfers (Out) Depreciation Bond Principal 0 2,632,500 (1,515,000) 0 0 1,075,000 1,285,000 (2,283,000) (1,600,000) (1,239,500) 0 1,020,000 (1,735,000) (1,025,000) (23,500) 0 0 (297,500) 0 0 0 126,000 0 0 0 0 0 0 0 0 (500,000) 0 Total Transfers In (Out)/ Depreciation & Bonds 1,117,500 (2,762,500) (1,763,500) (297,500) 126,000 0 (500,000) Net Change in Fund Balance (592,500) (1,857,500) (1,287,500) 107,000 (215,000) (980,000) (495,000) Ending Fund Balance 17,704,500 8,164,500 322,500 772,000 0 0 0 40 Highway User Revenue Fund 3,406,000 Police Towing Fund LTAF Fund 245,000 CDBG Fund 130,000 0 2,200,000 Debt Service Fund Capital Streets Fund Ranchettes Irrigation Fund 150,000 6,380,000 0 Special Projects Fund Total 134,000 42,729,000 11,615,500 14,755,000 275,000 9,325,000 12,015,500 14,639,000 1,325,000 800,000 2,030,000 400,000 0 95,000 25,000 60,000 0 2,200,000 95,000 60,000 400,000 2,030,000 0 25,000 11,615,500 53,134,500 309,000 212,500 762,000 0 2,339,500 0 0 123,000 142,000 0 75,000 0 21,000 162,000 7,000 0 0 0 0 0 0 0 400,000 0 0 0 0 0 0 997,000 0 0 0 500,000 1,312,000 833,000 12,000 0 26,000 51,000 77,000 0 1,027,500 358,000 2,000 200,000 161,500 0 0 0 0 0 0 0 0 10,000,000 19,317,000 2,847,000 8,109,000 3,874,000 9,736,000 2,473,500 0 0 11,703,000 3,623,000 340,000 190,000 400,000 997,000 2,645,000 166,000 11,749,000 58,059,500 (1,423,000) (245,000) (130,000) 0 1,033,000 (2,645,000) (141,000) (133,500) (4,925,000) 0 186,000 (602,000) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100,000 0 0 (1,155,000) 0 1,583,000 0 0 0 0 0 0 0 0 0 0 1,075,000 6,932,500 (6,932,500) (2,625,000) (2,418,000) (416,000) 0 0 0 (1,055,000) 1,583,000 0 0 (3,968,000) (1,839,000) (245,000) (130,000) 0 (22,000) (1,062,000) (141,000) (133,500) (8,893,000) 1,567,000 0 0 0 128,000 5,318,000 (141,000) 500 33,836,000 41 THIS PAGE INTENTIONALLY LEFT BLANK 42 GENERAL FUND Council Adopted Final Budget 43 44 1% Safety & Loss Control Transfer & Contingency Fire Code Compliance Police Building Safety Community Development Fleet Management Facilities Management Parks Recreation Information Technology Economic Development Financial Services Human Resources Legal Services 3% 2% 4% 4% 2% 1% 1% 1% 1% 4% 5% 3% 2% 2% 1% City Clerk Administration 1% Mayor and Council 0% 10% 14% 15% 16% 20% 25% Department Budget as a Percent of Total General Fund Budget 30% 35% 38% 40% THIS PAGE INTENTIONALLY LEFT BLANK 45 General Fund Summary Summary of Revenues and Expenditures by Department Revenues Actual For the Fiscal Year ending June 30, 2015 2016 2017 8,985,845 9,373,738 9,813,817 344,937 243,974 269,103 7,970,499 8,086,986 8,604,293 432,315 361,333 278,484 30,898 42,485 34,347 339,750 398,318 490,642 July - Dec 2018 5,140,645 149,028 4,298,011 207,168 9,102 384,760 Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous FY 2019 Final 10,525,000 275,000 9,325,000 339,000 15,000 675,000 General Fund Revenues before Transfers 21,154,000 18,104,244 18,506,834 19,490,687 10,188,713 Bond Proceeds Transfers In 0 2,632,500 0 3,165,000 4,500,000 2,996,883 0 2,782,991 0 1,661,506 Total General Fund Revenues 23,786,500 21,269,244 26,003,717 22,273,678 11,850,219 Mayor and Council City Clerk Safety & Loss Control Legal Services Administration Information Technology Human Resources Financial Services Economic Development Recreation Parks Facilities Management Fleet Management Community Development Police Code Compliance Fire Building Safety Contingency/Debt Service 235,000 218,000 337,000 590,500 954,500 884,000 420,000 657,000 131,000 149,000 1,054,500 840,500 181,000 580,500 9,155,000 377,500 4,001,000 310,500 1,787,500 198,882 180,023 265,916 436,557 776,825 688,518 366,626 579,085 0 107,665 589,585 617,286 160,939 445,246 6,741,500 179,215 2,810,836 273,646 44,205 192,113 162,467 276,908 424,488 874,439 622,314 360,377 618,448 0 71,812 717,125 677,717 157,041 451,668 7,135,621 238,072 2,827,290 285,220 2,541,383 189,941 182,027 302,149 450,133 888,311 722,382 373,431 603,302 0 103,327 802,648 683,537 167,878 499,137 7,051,483 266,913 3,022,729 270,259 5,578,116 95,267 80,146 156,846 256,448 776,776 346,870 175,398 351,961 48,505 21,213 368,513 324,130 112,915 178,041 3,352,265 129,149 1,986,819 116,498 124,716 General Fund Expenditures before Transfers 22,864,000 15,462,556 18,634,503 22,157,703 9,002,476 Transfers Out 1,515,000 704,962 1,550,000 1,425,500 1,222,264 Total General Fund Expenditures 24,379,000 16,167,518 20,184,503 23,583,203 10,224,740 Net Revenue over Expenditures (592,500) 5,101,726 5,819,213 (1,309,525) 1,625,479 Expenditures 46 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 8,355,000 8,605,000 9,110,000 9,200,000 265,000 295,000 250,000 240,000 7,750,000 7,855,000 8,200,000 8,700,000 145,000 250,000 265,000 250,000 10,000 15,000 25,000 30,000 155,000 160,000 215,000 290,000 FY 2019 Requested Final 10,525,000 10,525,000 275,000 275,000 9,325,000 9,325,000 315,000 339,000 15,000 15,000 675,000 675,000 Change FY 2018 to FY2019 Dollar Percent 1,325,000 14% 35,000 15% 625,000 7% 89,000 36% (15,000) -50% 385,000 133% 16,680,000 17,180,000 18,065,000 18,710,000 21,130,000 21,154,000 2,444,000 13% 0 3,165,000 4,500,000 2,997,000 0 2,769,000 0 2,833,000 0 2,632,500 0 2,632,500 0 (200,500) 0% -7% 19,845,000 24,677,000 20,834,000 21,543,000 23,762,500 23,786,500 2,243,500 10% 244,500 212,500 290,000 817,000 931,000 743,000 388,500 616,500 0 227,500 662,000 690,500 172,500 508,500 6,983,000 271,500 3,367,500 299,000 200,000 249,500 195,500 304,000 1,109,000 1,083,000 733,500 397,500 643,500 0 150,500 809,500 751,000 172,500 513,000 7,434,500 320,500 3,248,500 287,000 7,862,500 247,000 205,500 304,000 1,106,000 1,054,000 877,500 412,500 639,000 0 150,500 916,000 694,000 173,500 540,500 7,718,000 315,500 3,271,000 296,500 5,948,000 242,000 188,000 325,000 719,000 1,447,000 879,500 421,500 650,500 123,000 192,500 880,000 737,000 197,000 397,000 7,399,000 311,000 3,919,500 311,000 592,000 235,000 215,000 337,000 590,500 954,500 807,500 414,500 657,000 131,000 149,000 1,023,000 840,500 181,000 726,000 8,937,000 377,500 3,910,000 310,500 1,947,500 235,000 218,000 337,000 590,500 954,500 884,000 420,000 657,000 131,000 149,000 1,054,500 840,500 181,000 580,500 9,155,000 377,500 4,001,000 310,500 1,787,500 (7,000) 30,000 12,000 (128,500) (492,500) 4,500 (1,500) 6,500 8,000 (43,500) 174,500 103,500 (16,000) 183,500 1,756,000 66,500 81,500 (500) 1,195,500 -3% 16% 4% -18% -34% 1% 0% 1% 7% -23% 20% 14% -8% 46% 24% 21% 2% 0% 202% 17,625,000 26,265,000 24,869,000 19,931,500 22,744,000 22,864,000 2,932,500 15% 702,000 1,593,500 1,425,500 2,444,500 1,396,000 1,515,000 (929,500) -38% 18,327,000 27,858,500 26,294,500 22,376,000 24,140,000 24,379,000 2,003,000 9% 1,518,000 (3,181,500) (5,460,500) (833,000) (377,500) (592,500) 240,500 -29% 47 General Fund Revenues SUMMARY Category 310 320 330 340 350 360 380 380 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 10 310 310 310 310 320 320 320 330 330 330 340 340 340 340 340 340 340 340 345 345 345 345 345 345 350 350 350 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 360 380 380 Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeitures Miscellaneous Lease/Bond Proceeds Transfers In FY 2019 Final 10,525,000 275,000 9,325,000 339,000 15,000 675,000 0 2,632,500 Actual For the Fiscal Year ending June 30, 2015 2016 2017 8,985,845 9,373,738 9,813,817 344,937 243,974 269,103 7,970,499 8,086,986 8,604,293 432,315 361,333 278,484 30,898 42,485 34,347 339,750 398,318 490,642 0 4,500,000 0 3,165,000 2,996,883 2,782,991 TOTAL 23,786,500 21,269,244 22,273,678 11,850,219 FY 2019 Final 7,550,000 35,000 2,200,000 740,000 85,000 5,000 185,000 3,475,000 4,300,000 1,550,000 25,000 100,000 75,000 10,000 10,000 0 89,000 0 0 0 5,000 0 0 25,000 0 0 15,000 500,000 80,000 0 0 0 10,000 45,000 5,000 15,000 0 10,000 0 5,000 5,000 0 0 0 2,632,500 Actual For the Fiscal Year ending June 30, 2015 2016 2017 6,675,920 6,922,255 7,382,102 9,747 68,413 63,084 1,608,025 1,637,982 1,656,488 692,154 745,088 712,143 96,990 90,210 86,805 6,225 6,500 8,225 241,722 147,264 174,073 2,905,888 2,945,705 3,114,758 3,849,223 3,828,355 4,151,703 1,215,388 1,312,927 1,337,833 19,490 12,855 16,510 162,407 74,267 52,591 92,061 86,536 86,653 11,000 11,000 11,000 3,574 8,204 10,502 2,981 1,247 0 79,175 88,041 60,068 150 290 585 522 2,440 200 2,035 1,250 400 5,937 9,845 8,320 3,522 1,855 2,515 2,227 1,714 1,340 47,236 61,790 27,800 913 966 1,228 7,812 9,367 3,461 22,174 32,150 29,658 31,032 101,566 274,791 67,487 71,753 77,043 5,619 4,858 3,713 212 41,151 8,855 32,523 0 4,000 96,508 17,845 7,034 28,912 32,182 43,129 4,879 5,911 7,437 16,359 38,595 15,924 225 2 75 10,818 12,457 8,503 170 0 18 32,575 71,089 30,629 12,450 (2,655) 8,532 (20) (4) (2) 0 341 185 0 4,500,000 0 3,165,000 2,996,883 2,782,991 July - Dec 2018 3,963,147 3,000 917,834 256,664 45,085 3,650 100,293 1,468,835 2,170,205 658,971 19,705 77,402 51,788 6,000 1,470 240 20,177 85 20 0 8,424 1,213 1,326 19,319 259 0 8,843 273,809 64,795 1,220 1,291 0 5,848 20,646 3,757 9,344 203 3,368 0 241 236 0 0 0 1,661,506 23,786,500 21,269,244 Category Description 345 970 100 CITY SALES TAX 150 TPT ASSESSMENTS 180 PRIMARY PROPERTY TAX 200 FRANCHISE FEES 100 BUSINESS LICENSE FEES 140 FIRE PREVENTION FEES 150 BUILDING PERMIT FEES 100 STATE SALES TAX 150 STATE INCOME TAX 200 VEHICLE LICENSE TAX 100 PLANNING AND ZONING FEES 200 ENGINEERING & INSPECTION FEES 225 PLAN CHECK FEES 350 RENT/UTILITIES-LIBRARY 400 FACILITY RENTALS 561 COMMUNITY GARDEN 600 RURAL METRO TRANSPORTS 610 CPR CLASS FEE 620 RECREATION CLASSES 630 SPORT PROGRAMS 640 ATHLETIC FIELD RENTALS 650 RAMADA RENTALS 660 COMMUNITY CENTER RENTALS 670 SPECIAL EVENTS 150 PUBLIC DEFENDER FEES 210 FARE DISTRIBUTION 625 JAIL INCARCERATION FEES 150 LGIP INTEREST-GEN FUND 200 LAND RENTALS/LEASES 301 SENIOR CONGREGATE MEALS 349 LIEN RELEASE PAYMENTS 351 DONATIONS/CONTRIBUTIONS 550 REIMBURSEMENTS 559 FIRE INSURANCE PREMIUM TAX 561 POLICE DEPT REPORTS 573 AUCTION PROCEEDS 600 COPY CHARGES 630 DISPLAY SUSPICIOUS PLATES 725 HURF/EL MIRAGE POLICE 750 UNCLASSIFIED REVENUES 755 RECOVERY FROM PRIOR YEAR 940 CASH OVER/SHORT 993 VENDING MACHINE REVENUE 501 BOND PROCEEDS 970 TRANSFER IN TOTALS 48 26,003,717 26,000,489 22,272,901 July - Dec 2018 5,140,645 149,028 4,298,011 207,168 9,102 384,760 0 1,661,506 11,850,215 Budget For the Fiscal Year ending June 30, 2015 2016 2017 8,355,000 8,605,000 9,110,000 265,000 295,000 250,000 7,750,000 7,855,000 8,200,000 145,000 250,000 265,000 10,000 15,000 25,000 155,000 160,000 215,000 0 4,500,000 0 3,165,000 2,997,000 2,769,000 19,845,000 24,677,000 20,834,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 6,000,000 6,250,000 6,700,000 30,000 30,000 35,000 1,625,000 1,625,000 1,625,000 700,000 700,000 750,000 95,000 95,000 100,000 0 0 0 170,000 200,000 150,000 2,800,000 2,830,000 3,000,000 3,850,000 3,825,000 3,950,000 1,100,000 1,200,000 1,250,000 35,000 40,000 20,000 20,000 60,000 80,000 25,000 55,000 60,000 5,000 5,000 10,000 0 0 0 0 0 5,000 15,000 40,000 40,000 0 0 0 0 0 0 5,000 5,000 0 10,000 10,000 5,000 5,000 5,000 0 0 0 0 25,000 30,000 45,000 0 0 0 0 0 5,000 10,000 15,000 20,000 20,000 20,000 50,000 60,000 65,000 70,000 5,000 5,000 5,000 0 0 0 0 0 0 20,000 20,000 20,000 25,000 25,000 30,000 5,000 5,000 5,000 5,000 5,000 15,000 0 0 0 5,000 5,000 10,000 0 0 0 5,000 5,000 5,000 5,000 5,000 5,000 0 0 0 0 0 0 0 4,500,000 0 3,165,000 2,997,000 2,769,000 19,845,000 24,677,000 20,834,000 2018 9,200,000 240,000 8,700,000 250,000 30,000 290,000 0 2,833,000 21,543,000 2018 6,800,000 35,000 1,625,000 740,000 90,000 0 150,000 3,070,000 4,260,000 1,370,000 20,000 50,000 60,000 10,000 5,000 0 70,000 0 0 0 5,000 0 0 30,000 0 5,000 25,000 110,000 80,000 5,000 0 0 15,000 35,000 5,000 20,000 0 10,000 0 5,000 5,000 0 0 0 2,833,000 21,543,000 FY 2019 Requested Final 10,525,000 10,525,000 275,000 275,000 9,325,000 9,325,000 315,000 339,000 15,000 15,000 675,000 675,000 0 0 2,632,500 2,632,500 23,762,500 FY 2019 Requested 7,550,000 35,000 2,200,000 740,000 85,000 5,000 185,000 3,475,000 4,300,000 1,550,000 25,000 100,000 75,000 10,000 10,000 0 60,000 0 0 0 10,000 0 0 25,000 0 0 15,000 500,000 80,000 0 0 0 10,000 45,000 5,000 15,000 0 10,000 0 5,000 5,000 0 0 0 2,632,500 23,762,500 49 Change FY 2018 to FY2019 Dollar Percent 1,325,000 14% 35,000 15% 625,000 7% 89,000 36% (15,000) -50% 385,000 133% 0 0% (200,500) -7% 23,786,500 2,243,500 10% Final 7,550,000 35,000 2,200,000 740,000 85,000 5,000 185,000 3,475,000 4,300,000 1,550,000 25,000 100,000 75,000 10,000 10,000 0 89,000 0 0 0 5,000 0 0 25,000 0 0 15,000 500,000 80,000 0 0 0 10,000 45,000 5,000 15,000 0 10,000 0 5,000 5,000 0 0 0 2,632,500 Change FY 2018 to FY2019 Dollar Percent 750,000 11% 0 0% 575,000 35% 0 0% (5,000) -6% 5,000 5000% 35,000 23% 405,000 13% 40,000 1% 180,000 13% 5,000 25% 50,000 100% 15,000 25% 0 0% 5,000 100% 0 0% 19,000 27% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (5,000) -17% 0 0% (5,000) -100% (10,000) -40% 390,000 355% 0 0% (5,000) -100% 0 0% 0 0% (5,000) -33% 10,000 29% 0 0% (5,000) -25% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (200,500) -7% 23,786,500 2,243,500 10% Percent of Citywide Expenditure Budget (Excludes Contingency) General Fund 46% Total Fund Budget General Fund 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 Budget Actuals 2015 18,327,000 16,167,518 2016 27,858,500 20,184,503 2017 26,294,500 23,583,203 2018 22,376,000 10,224,740 Final 24,379,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses General Fund 6% 1% 7% Personnel Services 3% Supplies 15% Services Special Projects 63% 5% Capital Outlay/Projects Debt Service/Fees Contingency 50 MAYOR & COUNCIL Council Adopted 51 Final Budget MAYOR & COUNCIL Net Change from Previous Budget: ($7,000) -3% The corporate powers of the city shall be vested in the Council and shall be exercised only as directed or authorized by law. All powers of the Council shall be exercised by ordinance, resolution, order, or motion. The elected officers of the city shall be six Council members and one directly elected Mayor. The Mayor and Council members shall constitute the Council and shall continue in office until assumption of duties of office by their duly elected successors. Council members shall serve four-year overlapping terms in the manner provided by state statute. Significant Changes: • • • Operating materials was increased by $2,000 to cover anticipated costs for new Councilmembers - photos, name plates, name badges, etc. Travel and Per Diem was decreased $4,000 to more accurately reflect historical costs, League conference in Phoenix rather than Tucson, and no Wash D.C. conference this year. Printing, Wireless Communications, and Special events were reduced $5,000 based on historical usage. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 7 7 7 7 7 7 7 7 52 FY2019 7 THIS PAGE INTENTIONALLY LEFT BLANK 53 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 2019 Final 161,000 5,500 66,000 2,500 0 0 0 TOTAL 235,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 230 OFFICE SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINAR & TRAINING 360 PRINTING COST 361 PUBLISHING/ADVERTISEMENT 370 DUES-MEMBERSHIPS-FEES 381 WIRELESS COMMUNICATIONS 410 SPECIAL EVENTS TOTALS FY 2019 Final 113,000 32,000 7,000 2,000 1,000 2,000 4,000 1,500 1,000 3,000 6,000 5,000 1,000 1,500 50,000 2,500 2,500 235,000 54 Actual For the Fiscal Year ending June 30, 2015 2016 2017 156,820 154,939 149,010 518 747 1,590 41,302 34,974 37,718 242 1,453 1,622 0 0 0 0 0 0 0 0 0 198,882 189,941 95,267 Actual For the Fiscal Year ending June 30, 2015 2016 2017 112,162 109,919 108,336 34,974 35,900 31,558 6,535 6,400 6,429 1,528 1,497 1,503 385 260 324 1,236 963 859 0 0 0 416 4 542 97 743 907 5 0 140 5,485 3,900 2,260 1,890 1,770 1,805 0 0 0 0 733 0 29,360 27,162 32,322 4,567 1,410 1,331 242 1,453 1,622 July - Dec 2018 49,421 10,288 2,926 684 78 138 0 692 590 0 1,136 (520) 0 0 29,258 389 186 198,882 192,113 July - Dec 2018 63,536 1,282 30,263 186 0 0 0 192,113 189,941 95,267 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 160,000 165,000 166,000 161,000 2,500 3,500 3,500 3,500 77,000 72,500 72,500 72,500 5,000 8,500 5,000 5,000 0 0 0 0 0 0 0 0 0 0 0 0 244,500 249,500 247,000 242,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 113,000 113,000 113,000 113,000 30,000 35,000 36,000 32,000 7,000 7,000 7,000 7,000 2,000 2,000 2,000 2,000 1,000 1,000 1,000 1,000 2,000 2,000 2,000 2,000 5,000 5,000 5,000 4,000 1,500 1,500 1,500 1,500 0 1,000 1,000 1,000 1,000 1,000 1,000 1,000 19,500 15,000 10,000 10,000 5,000 5,000 5,000 5,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 45,000 45,000 50,000 50,000 4,500 4,500 4,500 4,500 5,000 8,500 5,000 5,000 244,500 249,500 247,000 242,000 FY 2019 Requested Final 161,000 161,000 5,500 5,500 66,000 66,000 2,500 2,500 0 0 0 0 0 0 235,000 235,000 FY 2019 Requested Final 113,000 113,000 32,000 32,000 7,000 7,000 2,000 2,000 1,000 1,000 2,000 2,000 4,000 4,000 1,500 1,500 1,000 1,000 3,000 3,000 6,000 6,000 5,000 5,000 1,000 1,000 1,500 1,500 50,000 50,000 2,500 2,500 2,500 2,500 235,000 55 235,000 Change FY 2018 to FY2019 Dollar Percent 0 0% 2,000 57% (6,500) -9% (2,500) -50% 0 0% 0 0% 0 0% (7,000) -3% Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 2,000 200% (4,000) -40% 0 0% (500) -33% 0 0% 0 0% (2,000) -44% (2,500) -50% (7,000) -3% Percent of General Fund Mayor & Council 1% Total Department Budget Mayor & Council 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2015 244,500 198,882 2016 249,500 192,113 2017 247,000 189,941 2018 242,000 95,267 Final 235,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Mayor & Council 1% 28% Personnel Services Supplies Services 2% 69% 56 Special Projects CITY CLERK Council Adopted 57 Final Budget CITY CLERK Net Change from Previous Budget: $30,000 16% The City Clerk ensures El Mirage’s legislative processes - City elections, Council meetings, and the public records – are open and public. The City Clerk’s Office will accomplish this by pledging to be neutral and impartial. The City Clerk’s Office is dedicated to providing service in excellence and to conduct ourselves ethically, honestly and with integrity, while providing a professional link between the citizens of El Mirage and all governmental agencies in ways that are efficient and cost effective. Significant Changes: • Elections increased from $2,000 to $20,000 to account for an August, and a possible November, election of three Council positions and the Mayor who is directly elected. • Special Projects was budgeted at $12,000 to allow for the purchase of electronic agenda posting software. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 1.6 1.6 1.6 1.6 1.6 1.6 1.6 1.6 58 FY2019 1.6 THIS PAGE INTENTIONALLY LEFT BLANK 59 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 2019 Final 172,000 2,000 12,000 32,000 0 0 0 TOTAL 218,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 248 SOFTWARE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 313 CONTRACTED SERVICES 329 RECORDING FEES 343 STORAGE FACILITY RENTAL 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINAR & TRAINING 360 PRINTING COST 361 PUBLISHING/ADVERTISEMENT 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 381 WIRELESS COMMUNICATIONS 400 SPECIAL PROJECTS 431 ELECTION TOTALS FY 2019 Final 135,000 7,000 9,000 2,000 16,000 1,000 1,000 1,000 1,000 500 0 0 500 500 0 0 500 1,000 0 9,000 500 500 0 12,000 20,000 218,000 60 Actual For the Fiscal Year ending June 30, 2015 2016 2017 144,304 148,619 156,878 1,197 1,106 1,824 18,697 12,742 16,599 15,825 0 6,726 0 0 0 0 0 0 0 0 0 180,023 182,027 80,146 Actual For the Fiscal Year ending June 30, 2015 2016 2017 115,885 119,752 126,574 5,932 5,977 5,955 7,200 7,455 7,888 1,684 1,743 1,845 12,856 13,141 13,987 399 285 376 347 266 254 0 0 0 856 654 657 143 0 312 0 402 0 0 0 629 199 50 226 450 265 2,439 0 0 0 1,405 1,497 1,056 0 0 33 0 380 160 0 0 0 11,045 10,404 12,585 5,773 40 17 25 155 310 0 0 0 0 0 0 15,825 0 6,726 July - Dec 2018 62,166 2,548 3,875 906 6,920 104 87 0 371 0 0 0 21 89 0 0 0 0 0 3,055 5 0 0 0 0 180,023 162,467 July - Dec 2018 76,606 392 3,148 0 0 0 0 162,467 182,027 80,146 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 145,000 153,000 163,000 167,000 2,500 2,500 2,500 2,000 20,000 20,000 20,000 17,000 45,000 20,000 20,000 2,000 0 0 0 0 0 0 0 0 0 0 0 0 212,500 195,500 205,500 188,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 113,000 120,000 128,000 131,000 6,000 6,000 7,000 7,000 7,000 8,000 8,000 9,000 2,000 2,000 2,000 2,000 13,000 14,000 15,000 15,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 2,000 1,000 1,000 1,000 1,500 1,500 1,500 1,000 500 500 500 500 0 0 0 0 0 0 0 0 500 500 500 500 2,000 2,000 2,000 4,500 500 0 0 0 1,500 2,000 2,000 0 500 500 500 500 2,000 2,000 2,000 1,000 1,500 1,500 1,500 0 10,000 10,000 10,000 9,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 0 0 0 0 0 0 0 0 45,000 20,000 20,000 2,000 212,500 195,500 205,500 188,000 FY 2019 Requested Final 172,000 172,000 2,000 2,000 12,000 12,000 29,000 32,000 0 0 0 0 0 0 215,000 218,000 FY 2019 Requested Final 135,000 135,000 7,000 7,000 9,000 9,000 2,000 2,000 16,000 16,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 500 500 0 0 0 0 500 500 500 500 0 0 0 0 500 500 1,000 1,000 0 0 9,000 9,000 500 500 500 500 0 0 9,000 12,000 20,000 20,000 215,000 61 218,000 Change FY 2018 to FY2019 Dollar Percent 5,000 3% 0 0% (5,000) -29% 30,000 1500% 0 0% 0 0% 0 0% 30,000 16% Change FY 2018 to FY2019 Dollar Percent 4,000 3% 0 0% 0 0% 0 0% 1,000 7% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (4,000) -89% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (500) -50% (500) -50% 0 0% 12,000 12000% 18,000 900% 30,000 16% Percent of General Fund City Clerk 1% Total Department Budget City Clerk 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2015 212,500 180,023 2016 195,500 162,467 2017 205,500 182,027 2018 188,000 80,146 Final 218,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses City Clerk 15% 5% 1% Personnel Services Supplies Services Special Projects 79% 62 SAFETY Council Adopted 63 Final Budget SAFETY Net Change from Previous Budget: $12,000 4% The Safety Department was established to account for General Fund liability insurance costs including premiums and claims. Worker’s compensation claims are charged to this department but are limited to a maximum deductible per fiscal year. Significant Changes: • Liability Insurance was increased $12,000 (4%) to address increased premiums and additional assets being covered by the City’s insurance. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 64 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 65 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 0 0 337,000 0 0 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 265,916 276,908 302,149 0 0 0 0 0 0 0 0 0 0 0 0 337,000 265,916 FY 2019 Final EXPENDITURE DETAIL Acct Acct Description 314 LIABILITY INSURANCE 332 CLAIMS TOTALS FY 2019 Final 322,000 15,000 337,000 66 302,149 156,846 Actual For the Fiscal Year ending June 30, 2015 2016 2017 258,984 266,908 295,914 6,932 10,000 6,235 July - Dec 2018 155,901 945 265,916 276,908 July - Dec 2018 0 0 156,846 0 0 0 0 276,908 302,149 156,846 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 0 0 0 0 290,000 304,000 304,000 325,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 290,000 304,000 304,000 325,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 275,000 289,000 289,000 310,000 15,000 15,000 15,000 15,000 290,000 304,000 304,000 325,000 FY 2019 Requested Final 0 0 0 0 337,000 337,000 0 0 0 0 0 0 0 0 337,000 337,000 FY 2019 Requested Final 322,000 322,000 15,000 15,000 337,000 67 337,000 Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 12,000 4% 0 0% 0 0% 0 0% 0 0% 12,000 4% Change FY 2018 to FY2019 Dollar Percent 12,000 4% 0 0% 12,000 4% Percent of General Fund Safety 1% Total Department Budget Safety 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2015 290,000 265,916 2016 304,000 276,908 2017 304,000 302,149 2018 325,000 156,846 Final 337,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Safety Services 100% 68 LEGAL Council Adopted 69 Final Budget LEGAL Net Change from Previous Budget: ($128,500) -18% The City Attorney shall be appointed by the City Council and shall report directly to the City Council. The Mayor shall act as the direct supervisor of the City Attorney for purposes of day-to-day supervision. The City Attorney shall act as the legal counselor and advisor of the Council and other city officials. The City Attorney shall draft all deeds, contracts, conveyances, ordinances, resolutions, and other legal instruments when required by the Council or the City Manager. The City Attorney shall oversee and direct the prosecution and defense of all suits, actions, or causes where the city is a party, criminal or civil. Significant Changes: • • • Legal Services have been increased by $200,500 (269%) to properly budget for outsourced legal advice. Personnel services have been reduced by $193,500 (100%) to reflect the outsourcing of the City Attorney position. County Jail Housing and Economic Development Reimbursement have been reduced by $50,000 (22%) and $77,500 (86%) to reflect historical need. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 1 1 1 1 0 0 0 0 70 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 71 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 TOTAL 0 0 590,500 0 0 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 436,557 424,488 450,133 0 0 0 0 0 0 0 0 0 0 0 0 590,500 436,557 FY 2019 Final 450,133 256,448 0 0 0 0 0 0 0 0 275,000 2,500 115,000 175,000 13,000 10,000 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 155,342 154,582 157,126 850 300 1,800 115,000 115,000 115,000 152,073 141,416 151,734 13,103 13,000 13,000 190 190 11,474 0 0 0 July - Dec 2018 0 0 0 0 0 0 0 0 133,216 0 57,500 65,539 0 194 0 590,500 436,557 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 312 LEGAL SERVICES 315 PUBLIC DEFENDER SERVICES 316 PROSECUTER SERVICES 321 COUNTY JAIL HOUSING 358 ECONOMIC DEV. REIMBURSEMENT 375 PROPERTY TAX 400 SPECIAL PROJECTS TOTALS FY 2019 Final 72 424,488 July - Dec 2018 0 0 256,448 0 0 0 0 424,488 450,133 256,448 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 193,000 196,000 193,000 193,000 0 0 0 0 624,000 913,000 913,000 524,000 0 0 0 2,000 0 0 0 0 0 0 0 0 0 0 0 0 817,000 1,109,000 1,106,000 719,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 149,000 152,000 149,000 149,000 13,000 13,000 13,000 13,000 7,000 7,000 7,000 7,000 3,000 3,000 3,000 3,000 18,000 18,000 18,000 18,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 20,000 20,000 20,000 74,500 10,000 10,000 10,000 4,000 115,000 120,000 120,000 115,000 459,000 369,000 369,000 225,000 19,000 379,000 379,000 90,500 1,000 15,000 15,000 15,000 0 0 0 2,000 817,000 1,109,000 1,106,000 719,000 FY 2019 Requested Final 0 0 0 0 590,500 590,500 0 0 0 0 0 0 0 0 590,500 590,500 FY 2019 Requested Final 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 275,000 275,000 2,500 2,500 115,000 115,000 175,000 175,000 13,000 13,000 10,000 10,000 0 0 590,500 73 590,500 Change FY 2018 to FY2019 Dollar Percent (193,000) -100% 0 0% 66,500 13% (2,000) -100% 0 0% 0 0% 0 0% (128,500) -18% Change FY 2018 to FY2019 Dollar Percent (149,000) -100% (13,000) -100% (7,000) -100% (3,000) -100% (18,000) -100% (1,000) -100% (1,000) -100% (1,000) -100% 200,500 269% (1,500) -38% 0 0% (50,000) -22% (77,500) -86% (5,000) -33% (2,000) -100% (128,500) -18% Percent of General Fund Legal 2% Total Department Budget Legal 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 Budget Actual 2015 817,000 436,557 2016 1,109,000 424,488 2017 1,106,000 450,133 2018 719,000 256,448 Final 590,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Legal Services 100% 74 ADMINISTRATION Council Adopted 75 Final Budget ADMINISTRATION Net Change from Previous Budget: ($492,500) -34% The Office of the City Manager is hereby created and established. The City Manager shall be appointed by the Council wholly on the basis of his or her administrative and executive ability and qualifications. The City Manager shall be the administrative head of the city government and shall be responsible to the Council for the proper administration of all affairs of the city. Significant Changes: • • • • One time personnel costs have been eliminated from this year’s budget reducing the personnel services line item by $249,000 (26%). Fuels and lubricants has historically had additional funds budgeted for potential increases in gasoline prices. This $58,500 reserve has been eliminated and added to the Council Contingency line item. Professional Services was reduced by $32,000. A salary study was conducted last year and is not planned for this year. Special Events was increased last year from $110,000 to $250,000. These funds were not used and the budget is being reduced back to its original amount of $110,000. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th 2015 2016 2017 2018 6 6 6 6 6 6 5 6 76 2019 6 THIS PAGE INTENTIONALLY LEFT BLANK 77 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 2019 Final 702,000 24,000 118,500 110,000 0 0 0 TOTAL 954,500 EXPENDITURE DETAIL FY 2019 Final 542,000 0 52,000 30,000 8,000 64,000 0 2,000 2,000 2,000 2,000 0 1,500 4,000 0 3,000 0 3,500 4,000 0 2,000 4,000 50,000 0 6,000 2,500 1,000 22,000 31,000 2,000 2,000 0 2,000 110,000 0 Acct Acct Description 110 SALARIES AND WAGES 117 COMPTIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 134 DEFERRED COMPENSATION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 211 FUEL AND LUBRICANTS 218 VENDING MACHINE EXPENSES 227 CONFERENCE ROOM 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 241 VEHICLE ALLOWANCE 248 SOFTWARE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 251 COMPUTER/PRINTER MAINTENANCE 253 VEHICLE MAINTENANCE/REPAIR 254 COPIER USAGE/SUPPLIES/MAINTENANCE 311 PROFESSIONAL SERVICES 335 DELIVERY SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE, SEMINAR & TRAINING 360 PRINTING COST 361 PUBLISHING/ADVERTISEMENT 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 371 SUBSCRIPTIONS 380 TELEPHONE 381 WIRELESS COMMUNICATIONS 410 SPECIAL EVENTS 658 SITE IMPROVEMENTS TOTALS 954,500 78 Actual For the Fiscal Year ending June 30, 2015 2016 2017 624,322 677,292 686,627 15,023 12,942 23,251 62,104 81,856 84,883 75,376 102,350 93,550 0 0 0 0 0 0 0 0 0 776,825 888,311 776,776 Actual For the Fiscal Year ending June 30, 2015 2016 2017 469,340 518,278 527,460 0 8 0 52,456 44,945 42,716 25,458 27,623 28,153 6,636 7,343 7,486 53,955 59,415 60,138 13,658 17,765 18,217 1,604 943 1,565 1,215 972 893 0 0 0 1,723 1,184 1,132 479 347 93 1,191 488 1,461 4,456 5,170 4,694 1,175 0 294 2,491 0 5,998 0 8 0 3,172 1,000 4,402 335 1,780 3,413 0 0 0 0 0 0 0 2,965 1,766 6,773 29,324 22,432 0 0 0 8,231 8,578 3,730 2,680 1,415 1,235 1,076 1,894 3,092 458 670 6,371 29,434 30,626 41,708 4,894 6,374 4,678 1,172 1,198 502 0 0 0 5,370 2,594 2,335 75,376 102,350 93,550 0 0 0 July - Dec 2018 502,983 0 21,284 12,993 7,205 39,088 8,456 523 442 0 371 0 507 1,444 0 447 0 3,177 4,713 0 8 1,287 48,381 0 2,242 1,210 40 8,784 15,154 425 0 0 720 51,593 43,300 776,825 874,439 July - Dec 2018 592,974 11,953 76,955 51,593 43,300 0 0 874,439 888,311 776,776 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 684,000 731,500 707,000 951,000 32,500 112,000 113,500 89,000 114,500 129,500 123,500 157,000 100,000 110,000 110,000 250,000 0 0 0 0 0 0 0 0 0 0 0 0 931,000 1,083,000 1,054,000 1,447,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 517,000 539,000 538,000 775,000 0 0 0 0 60,000 66,000 43,000 46,000 29,000 29,000 29,000 30,000 8,000 8,000 8,000 8,000 60,000 62,000 62,000 64,000 2,000 18,500 19,000 20,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 4,000 5,000 4,000 4,000 2,500 83,500 83,500 60,500 2,000 1,000 1,000 0 2,000 1,500 2,000 2,000 6,000 6,000 8,000 6,000 2,500 2,500 1,500 1,500 7,000 7,000 7,000 6,000 0 0 0 0 1,500 3,500 3,500 3,500 3,000 2,000 2,000 4,000 1,500 1,000 1,000 1,000 2,000 1,500 1,500 1,500 2,500 2,500 2,500 3,000 37,000 60,000 60,000 82,000 1,000 500 500 0 5,000 8,000 5,000 8,000 4,000 4,000 5,000 5,000 9,000 9,000 5,000 21,000 500 500 3,000 2,000 30,000 30,000 30,000 30,000 20,000 10,000 10,000 5,000 1,000 500 2,000 2,000 0 0 0 0 7,000 7,000 3,000 2,000 100,000 110,000 110,000 250,000 0 0 0 0 931,000 1,083,000 1,054,000 1,447,000 Change FY 2018 to FY2019 Dollar Percent (249,000) -26% (65,000) -73% (38,500) -25% (140,000) -56% 0 0% 0 0% 0 0% FY 2019 Requested Final 702,000 702,000 24,000 24,000 118,500 118,500 110,000 110,000 0 0 0 0 0 0 954,500 954,500 (492,500) Change FY 2018 to FY2019 Dollar Percent (233,000) -30% 0 0% 6,000 13% 0 0% 0 0% 0 0% (20,000) -100% 0 0% 0 0% (2,000) -50% (58,500) -97% 0 0% (500) -25% (2,000) -33% (1,500) -100% (3,000) -50% 0 0% 0 0% 0 0% (1,000) -100% 500 33% 1,000 33% (32,000) -39% 0 0% (2,000) -25% (2,500) -50% (20,000) -95% 20,000 1000% 1,000 3% (3,000) -60% 0 0% 0 0% 0 0% (140,000) -56% 0 0% FY 2019 Requested Final 542,000 542,000 0 0 52,000 52,000 30,000 30,000 8,000 8,000 64,000 64,000 0 0 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 0 0 1,500 1,500 4,000 4,000 0 0 3,000 3,000 0 0 3,500 3,500 4,000 4,000 0 0 2,000 2,000 4,000 4,000 50,000 50,000 0 0 6,000 6,000 2,500 2,500 1,000 1,000 22,000 22,000 31,000 31,000 2,000 2,000 2,000 2,000 0 0 2,000 2,000 110,000 110,000 0 0 954,500 -34% 954,500 (492,500) 79 -34% Percent of General Fund Administration 4% Total Department Budget Administration 1,500,000 1,000,000 500,000 0 Budget Actual 2015 931,000 776,825 2016 1,083,000 874,439 2017 1,054,000 888,311 2018 1,447,000 776,776 Final 954,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Administration 12% 12% Personnel Services Supplies 2% Services Special Projects 74% 80 INFORMATION TECHNOLOGY Council Adopted 81 Final Budget INFORMATION TECHNOLOGY Net Change from Previous Budget: $4,500 1% The Information Technology Department manages the City’s technology infrastructure and works closely with City departments to implement secure, reliable solutions in alignment with Administrative and City Council goals. The Information Technology Department supports and maintains the municipal area network and various systems with a focus on uptime, security and reliability. This is achieved by adhering to best practices, making efficient use of resources and delivering excellence in customer service. Significant Changes: • • Includes $55,000 in Special Projects account for replacement of Police department computers. Increase of $30,000 in software maintenance for subscription to Office 365. Capital Items: • • No capital was requested this year for this department. Carryforward capital costs from FY2017. CARRYFORWARD PROJECTS Department IT Description DESIGN/INSTALL FIBER OPTIC -EL MIRAGE RD Amount $76,500 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 4 4 4 4 3 4 4 4 82 FY2019 4 THIS PAGE INTENTIONALLY LEFT BLANK 83 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 2019 Final 482,000 208,500 62,000 55,000 76,500 0 0 TOTAL 884,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 117 COMP TIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 211 FUEL & LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 248 SOFTWARE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 251 COMPUTER/PRINTER MAINTENANCE 253 VEHICLE MAINTENANCE/REPAIR 261 EQUIPMENT/MAINTENANCE CONTRACT 262 PHONE SYS/MAINTENANCE CONTRACT 263 DATA INFRASTRUCTURE SERVICE 265 SOFTWARE MAINT CONTRACT 311 PROFESSIONAL SERVICES 328 EQUIPMENT RENT/LEASES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINARS & TRAINING 380 TELEPHONE EXPENSE 381 WIRELESS COMMUNICATIONS 400 SPECIAL PROJECTS 661 BUILDING/DATA INFRAS. IMPROV. 617 CAPITAL EQUIPMENT PURCHASE FY 2019 Final 368,000 3,000 0 32,000 23,000 6,000 44,000 1,000 2,000 3,000 1,000 0 1,000 500 10,000 2,000 2,000 4,000 1,000 24,000 21,000 70,000 72,000 20,000 6,500 2,500 3,000 28,000 2,000 55,000 76,500 0 TOTALS 884,000 84 Actual For the Fiscal Year ending June 30, 2015 2016 2017 344,536 391,721 434,990 209,948 149,974 237,490 83,754 74,640 49,902 0 0 0 50,280 5,979 0 0 0 0 0 0 0 688,518 722,382 346,870 Actual For the Fiscal Year ending June 30, 2015 2016 2017 257,418 302,385 336,727 492 0 1,082 0 0 242 35,483 30,556 30,726 15,028 18,157 20,229 3,515 4,246 4,731 29,909 34,642 38,812 2,171 1,030 1,928 521 706 512 0 0 0 151 380 543 0 0 0 1,061 843 882 698 857 41,488 14,447 27,216 16,859 20,591 10,178 13,638 753 2,558 3,139 2,093 770 0 0 0 0 25,782 119 26,296 22,130 0 17,236 86,229 64,460 71,980 36,014 42,592 45,431 33,307 14,415 5,159 6,044 3,774 4,181 0 0 0 2,721 1,391 3,651 36,796 51,028 36,509 3,957 2,702 2,662 0 0 0 0 0 0 50,280 5,979 0 July - Dec 2018 169,209 296 51 13,312 10,169 2,378 19,499 510 229 0 291 0 253 660 896 125 284 732 0 21,246 15,438 30,300 27,321 0 2,467 63 0 12,643 744 17,751 0 0 688,518 622,314 July - Dec 2018 215,654 97,548 15,917 17,751 0 0 0 622,314 722,382 346,870 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 408,000 448,000 458,000 458,000 198,000 190,500 200,500 174,500 97,000 95,000 72,000 68,000 0 0 0 24,000 40,000 0 147,000 155,000 0 0 0 0 0 0 0 0 743,000 733,500 877,500 879,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 295,000 328,000 339,000 348,000 0 0 3,000 3,000 0 0 0 0 48,000 48,000 43,000 33,000 19,000 21,000 22,000 22,000 5,000 5,000 5,000 6,000 35,000 38,000 40,000 41,000 2,000 3,000 1,000 1,000 2,000 2,000 2,000 2,000 2,000 3,000 3,000 2,000 500 500 500 500 500 500 0 0 1,000 1,000 1,000 1,000 500 500 500 1,000 6,000 10,000 10,000 10,000 10,000 10,000 2,000 2,000 5,000 3,000 2,000 2,000 6,000 4,000 2,500 2,000 1,500 1,500 1,000 1,000 27,000 25,000 24,000 22,000 25,000 15,000 15,000 23,000 60,000 72,000 72,000 70,000 55,000 47,500 70,000 40,000 50,000 50,000 30,000 26,000 7,500 7,500 6,500 6,500 500 500 500 500 5,000 5,000 4,000 4,000 30,000 28,000 28,000 28,000 4,000 4,000 3,000 3,000 0 0 0 24,000 0 0 100,000 125,000 40,000 0 47,000 30,000 743,000 733,500 877,500 879,500 FY 2019 Requested Final 482,000 482,000 178,500 208,500 62,000 62,000 85,000 55,000 0 76,500 0 0 0 0 807,500 884,000 FY 2019 Requested Final 368,000 368,000 3,000 3,000 0 0 32,000 32,000 23,000 23,000 6,000 6,000 44,000 44,000 1,000 1,000 2,000 2,000 3,000 3,000 1,000 1,000 0 0 1,000 1,000 500 500 10,000 10,000 2,000 2,000 2,000 2,000 4,000 4,000 1,000 1,000 24,000 24,000 21,000 21,000 70,000 70,000 42,000 72,000 20,000 20,000 6,500 6,500 2,500 2,500 3,000 3,000 28,000 28,000 2,000 2,000 85,000 55,000 0 76,500 0 0 807,500 884,000 85 Change FY 2018 to FY2019 Dollar Percent 24,000 5% 34,000 19% (6,000) -9% 31,000 129% (78,500) -51% 0 0% 0 0% 4,500 1% Change FY 2018 to FY2019 Dollar Percent 20,000 6% 0 0% 0 0% (1,000) -3% 1,000 5% 0 0% 3,000 7% 0 0% 0 0% 1,000 50% 500 100% 0 0% 0 0% (500) -50% 0 0% 0 0% 0 0% 2,000 100% 0 0% 2,000 9% (2,000) -9% 0 0% 32,000 80% (6,000) -23% 0 0% 2,000 400% (1,000) -25% 0 0% (1,000) -33% 31,000 129% (48,500) -39% (30,000) -100% 4,500 1% Percent of General Fund Information Technology 4% Total Department Budget Information Technology 900,000 750,000 600,000 450,000 300,000 150,000 0 2015 743,000 688,518 Budget Actual 2016 733,500 622,314 2017 877,500 722,382 2018 879,500 346,870 Final 884,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Information Technology 9% 6% 7% 54% Personnel Services Supplies Services Special Projects 24% Capital Outlay/Projects 86 HUMAN RESOURCES Council Adopted 87 Final Budget HUMAN RESOURCES Net Change from Previous Budget: ($1,500) 0% The Human Resources Department provides proactive, innovative, and quality customer service and consultation in the areas of recruitment and selection, employee benefits, training and development, classification and compensation, employee relations, occupational safety and health, and ensuring compliance with all employment policies, rules and regulations. Significant Changes: • Salaries and Wages decreased by $24,000 (9%) as a result of personnel and classification changes. • Increase of $22,500 (68%) to Medical/Drug Exams and Testing for medical/drug exams and testing for proposed Police and Fire staffing increases. Includes Pre-employment medical exams, psych exam, Hep B vaccine series, Fire annual physical, post-exposure services, and drug testing: pre-employment, random, and post-accident. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 3 3 3 3 3 3 3 3 88 FY2019 3 THIS PAGE INTENTIONALLY LEFT BLANK 89 Fund Name: General Fund Fund Number : 10 Department Name: Human Resources Department Number: 500 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2019 Final 319,000 4,000 96,000 1,000 0 0 0 TOTAL 420,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 248 SOFTWARE PURCHASE 254 COPIER USAGE/SUPPLYS/MAINTENANCE 311 PROFESSIONAL SERVICES 312 LEGAL SERVICES 313 CONTRACTED SERVICES 320 MEDICAL/DRUG EXAMS & TESTING 335 DELIVERY SERVICES 342 RECRUITMENT EXPENSES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINAR & TRAINING 360 PRINTING COST 361 PUBLISHING/ADVERTISEMENT 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 381 WIRELESS COMMUNICATIONS 441 EMPLOYEE RECOGNITION AWARDS 442 EMPLOYEE WELLNESS PROGRAM 617 CAPITAL EQUIPMENT PURCHASE FY 2019 Final 242,000 26,000 15,000 4,000 29,000 1,000 1,000 1,000 2,500 0 0 0 1,500 11,000 0 9,000 55,500 0 7,000 0 1,000 0 6,000 500 6,000 0 500 500 0 TOTALS 420,000 90 Actual For the Fiscal Year ending June 30, 2015 2016 2017 307,275 318,321 333,105 3,521 4,208 3,180 55,411 31,202 36,704 420 266 442 0 6,381 0 0 0 0 0 0 0 366,626 373,431 175,398 Actual For the Fiscal Year ending June 30, 2015 2016 2017 236,907 246,553 259,212 23,744 23,939 23,391 14,287 15,047 15,875 3,341 3,519 3,713 27,473 28,280 29,761 827 584 770 696 399 384 0 0 0 2,102 1,269 1,442 273 486 239 0 1,169 0 0 0 943 1,146 1,285 556 7,991 8,276 10,831 23,333 207 0 8,345 6,273 6,557 4,190 3,458 2,390 0 0 0 7,526 5,982 9,300 0 8 0 327 268 209 0 0 0 3,430 1,050 1,000 119 89 282 150 5,200 5,650 0 391 485 0 0 0 420 266 442 0 6,381 0 July - Dec 2018 124,192 7,277 7,666 1,793 14,188 221 115 0 323 0 0 0 462 4,561 0 5,648 4,080 0 3,380 0 1,299 0 0 56 0 137 0 0 0 366,626 360,377 July - Dec 2018 155,452 785 19,161 0 0 0 0 360,377 373,431 175,398 Budget For the Fiscal Year ending June 30, 2015 2016 2017 312,000 321,000 336,000 5,000 5,000 5,000 70,000 71,000 71,000 1,500 500 500 0 0 0 0 0 0 0 0 0 388,500 397,500 412,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 238,000 245,000 258,000 23,000 24,000 24,000 15,000 15,000 16,000 4,000 4,000 4,000 28,000 29,000 30,000 1,000 1,000 1,000 1,000 1,000 1,000 2,000 2,000 2,000 3,000 3,000 3,000 1,000 1,000 1,000 0 0 0 0 0 0 1,000 1,000 1,000 10,000 10,000 10,000 30,000 30,000 30,000 7,000 8,500 8,500 6,000 6,000 6,000 500 0 0 7,000 7,000 7,000 0 0 0 0 1,000 1,000 500 0 0 3,000 3,000 3,000 1,000 500 500 5,000 5,000 5,000 0 0 0 0 0 0 1,500 500 500 0 0 0 388,500 397,500 412,500 2018 346,000 5,000 70,500 0 0 0 0 421,500 2018 266,000 26,000 16,000 4,000 31,000 1,000 1,000 1,000 3,000 1,000 0 0 1,000 10,000 0 9,500 33,000 0 7,000 0 2,000 0 3,000 500 5,500 0 0 0 0 421,500 FY 2019 Requested Final 319,000 319,000 4,000 4,000 90,500 96,000 1,000 1,000 0 0 0 0 0 0 414,500 420,000 FY 2019 Requested Final 242,000 242,000 26,000 26,000 15,000 15,000 4,000 4,000 29,000 29,000 1,000 1,000 1,000 1,000 1,000 1,000 2,500 2,500 0 0 0 0 0 0 1,500 1,500 11,000 11,000 0 0 9,000 9,000 50,000 55,500 0 0 7,000 7,000 0 0 1,000 1,000 0 0 6,000 6,000 500 500 6,000 6,000 0 0 500 500 500 500 0 0 414,500 91 420,000 Change FY 2018 to FY2019 Dollar Percent (27,000) -8% (1,000) -20% 25,500 36% 1,000 1000% 0 0% 0 0% 0 0% (1,500) 0% Change FY 2018 to FY2019 Dollar Percent (24,000) -9% 0 0% (1,000) -6% 0 0% (2,000) -6% 0 0% 0 0% 0 0% (500) -17% (1,000) -100% 0 0% 0 0% 500 50% 1,000 10% 0 0% (500) -5% 22,500 68% 0 0% 0 0% 0 0% (1,000) -50% 0 0% 3,000 100% 0 0% 500 9% 0 0% 500 500% 500 500% 0 0% (1,500) 0% Percent of General Fund Human Resources 2% Total Department Budget Human Resources 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2015 388,500 366,626 2016 397,500 360,377 2017 412,500 373,431 2018 421,500 175,398 Final 420,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Human Resources 23% 1% Personnel Services Supplies Services 76% 92 FINANCE Council Adopted 93 Final Budget FINANCE Net Change from Previous Budget: $6,500 1% The Finance Department provides financial information to the public, bond holders, grantors, auditors, City Council, and City Staff. Finance maintains the City’s financial records, prepares the annual budget, oversees the procurement process, performs contract and grant administration, performs long-term financial planning, issues and collects sales tax permit licenses and fees, business licenses and fees, and acts as the liaison to the State in matters pertaining to the collection of the City sales tax. Finance conducts audits, prepares payroll and required reports, maintains cash management, investment of monies, and administers the retirement of outstanding general obligation and revenue bonds and loans. Significant Changes: • Professional Services and Bank Charges/Account Analysis were reduced by $5,000 each (3% and 36%) to reflect changing needs as the economy improves. • Personnel services increased by $13,000 (3%) based on Council authorized wage increases. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 4.5 4.5 3.5 3.5 4.5 4.5 3.5 3.5 94 FY2019 3.5 THIS PAGE INTENTIONALLY LEFT BLANK 95 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 2019 Final 400,000 5,500 251,500 0 0 0 0 TOTAL 657,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 117 COMPTIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 248 SOFTWARE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 250 BUILDING MAINTENANCE/REPAIR 311 PROFESSIONAL SERVICES 317 AUDIT/CONSULTING SERVICES 325 TECH/SOFTWARE SUPPORT 343 STORAGE FACILITY RENTAL 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINAR & TRAINING 360 PRINTING COST 361 PUBLISHING/ADVERTISEMENT 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 374 BANK CHARGES/ACCT ANALYSIS 377 MISCELLANEOUS EXPENSES 380 TELEPHONE EXPENSE TOTALS FY 2019 Final 308,000 0 0 32,000 16,000 5,000 34,000 1,000 2,000 2,000 4,000 0 1,500 0 0 0 170,000 46,000 15,000 0 4,000 2,500 2,000 1,000 1,500 500 9,000 0 0 657,000 96 Actual For the Fiscal Year ending June 30, 2015 2016 2017 415,808 451,872 372,009 7,310 5,118 4,093 155,967 161,458 227,200 0 0 0 0 0 0 0 0 0 0 0 0 579,085 603,302 351,961 Actual For the Fiscal Year ending June 30, 2015 2016 2017 318,835 346,054 289,529 0 39 39 0 0 0 37,343 42,101 29,998 18,054 19,671 15,754 4,441 4,834 4,029 34,985 37,724 31,290 1,075 784 860 1,075 665 509 0 0 0 5,611 3,016 3,246 647 0 0 564 0 795 488 2,000 0 0 102 52 0 0 0 89,888 90,119 161,694 38,935 38,435 40,435 8,408 8,888 10,069 1,440 1,606 1,175 395 3,497 2,187 2,403 2,049 1,838 0 743 1,346 0 0 1,113 1,139 1,288 1,125 542 508 781 10,959 5,004 12,624 193 3,353 435 0 12 0 July - Dec 2018 147,360 0 52 12,994 7,427 2,042 15,934 246 190 0 876 0 1,834 0 242 24 105,000 39,000 13,868 0 1,014 450 1,464 375 467 230 873 0 0 579,085 618,448 July - Dec 2018 186,244 2,975 162,741 0 0 0 0 618,448 603,302 351,961 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 434,000 456,000 379,000 387,000 4,500 5,000 4,000 5,000 178,000 182,500 256,000 258,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 616,500 643,500 639,000 650,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 325,000 345,000 290,000 297,000 0 0 0 0 0 0 0 0 42,000 42,000 31,000 32,000 19,000 20,000 16,000 16,000 5,000 5,000 5,000 5,000 36,000 38,000 32,000 32,000 1,000 1,000 1,000 1,000 2,000 2,000 2,000 2,000 4,000 3,000 2,000 2,000 2,500 3,000 3,000 4,000 2,000 2,000 1,000 1,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 105,000 104,000 175,000 175,000 38,500 41,000 44,000 44,000 10,000 10,000 11,000 15,000 1,500 1,500 2,000 0 500 2,500 1,500 4,000 3,000 6,000 5,500 2,500 3,000 1,500 1,000 2,000 0 0 0 0 2,000 1,500 1,500 1,500 500 500 500 500 14,000 14,000 14,000 14,000 0 0 0 0 0 0 0 0 616,500 643,500 639,000 650,500 FY 2019 Requested Final 400,000 400,000 5,500 5,500 251,500 251,500 0 0 0 0 0 0 0 0 657,000 657,000 FY 2019 Requested Final 308,000 308,000 0 0 0 0 32,000 32,000 16,000 16,000 5,000 5,000 34,000 34,000 1,000 1,000 2,000 2,000 2,000 2,000 4,000 4,000 0 0 1,500 1,500 0 0 0 0 0 0 170,000 170,000 46,000 46,000 15,000 15,000 0 0 4,000 4,000 2,500 2,500 2,000 2,000 1,000 1,000 1,500 1,500 500 500 9,000 9,000 0 0 0 0 657,000 657,000 97 Change FY 2018 to FY2019 Dollar Percent 13,000 3% 500 10% (7,000) -3% 0 0% 0 0% 0 0% 0 0% 6,500 1% Change FY 2018 to FY2019 Dollar Percent 11,000 4% 0 0% 0 0% 0 0% 0 0% 0 0% 2,000 6% 0 0% 0 0% 0 0% 0 0% (1,000) -100% 1,500 1500% 0 0% 0 0% 0 0% (5,000) -3% 2,000 5% 0 0% 0 0% 0 0% 0 0% 0 0% 1,000 1000% 0 0% 0 0% (5,000) -36% 0 0% 0 0% 6,500 1% Percent of General Fund Finance 3% Total Department Budget Finance 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2015 616,500 579,085 2016 643,500 618,448 2017 639,000 603,302 2018 650,500 351,961 Final 657,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Finance 38% Personnel Services Supplies 61% 1% 98 Services ECONOMIC DEVELOPMENT Council Adopted 99 Final Budget ECONOMIC DEVELOPMENT Net Change from Previous Budget: $8,000 7% The Economic Development Office works closely with businesses throughout all phases of the development process as a team to ensure the transition to starting, running, expanding or relocating a business in El Mirage is successful. Significant Changes: • Personnel services increased by $8,000 (8%) as a result of changes to a position classification. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th 2015 2016 2017 2018 1 1 1 1 1 1 1 1 100 2019 1 THIS PAGE INTENTIONALLY LEFT BLANK 101 Fund Name: General Fund Fund Number : 10 Department Name: Economic Development Department Number: 470 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 2019 Final 105,000 500 25,500 0 0 0 0 TOTAL 131,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 230 OFFICE SUPPLIES 311 PROFESSIONAL SERVICES 351 CONFERENCE,SEMINAR & TRAINING 370 DUES-MEMBERSHIPS-FEES 381 WIRELESS COMMUNICATIONS TOTALS FY 2019 Final 83,000 1,000 6,000 2,000 10,000 1,000 1,000 1,000 500 8,000 500 17,000 0 131,000 102 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 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 July - Dec 2018 45,982 0 2,523 0 0 0 0 0 48,505 0 0 0 0 0 0 0 0 0 0 0 0 0 July - Dec 2018 38,264 347 2,365 553 4,400 0 52 0 0 2,523 0 0 0 0 48,505 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 97,000 0 0 0 500 0 0 0 25,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 123,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 77,000 0 0 0 1,000 0 0 0 5,000 0 0 0 2,000 0 0 0 9,000 0 0 0 1,000 0 0 0 1,000 0 0 0 1,000 0 0 0 500 0 0 0 8,000 0 0 0 500 0 0 0 17,000 0 0 0 0 0 0 0 123,000 FY 2019 Requested Final 105,000 105,000 500 500 25,500 25,500 0 0 0 0 0 0 0 0 131,000 131,000 FY 2019 Requested Final 83,000 83,000 1,000 1,000 6,000 6,000 2,000 2,000 10,000 10,000 1,000 1,000 1,000 1,000 1,000 1,000 500 500 8,000 8,000 500 500 17,000 17,000 0 0 131,000 103 131,000 Change FY 2018 to FY2019 Dollar Percent 8,000 8% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 8,000 7% Change FY 2018 to FY2019 Dollar Percent 6,000 8% 0 0% 1,000 20% 0 0% 1,000 11% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 8,000 7% Percent of General Fund Economic Development 1% Total Department Budget Economic Development 140,000 120,000 100,000 80,000 60,000 40,000 20,000 0 Budget Actual 2015 0 0 2016 0 0 2017 0 0 2018 123,000 48,505 Final 131,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Economic Development 20% <1% Personnel Services Supplies Services 80% 104 RECREATION Council Adopted 105 Final Budget RECREATION Net Change from Previous Budget: ($43,500) -23% Recreation provides opportunities for residents primarily through collaboration with neighboring agencies and organizations to promote healthy lifestyles, increase educational attainments, strengthen community image and establish a livable community. El Mirage works with partner organizations in the community to provide these opportunities for youth and adults at Gateway and Gentry Parks and the Northwest Valley Family YMCA. Significant Changes: • • Special Events was reduced by $40,000 (27%) to reflect agreements with the YMCA and historical needs. Fuel and Lubricants and Vehicle Maintenance were reduced by 50% ($1,000 and $2,500) to reflect prior usage. Capital Items: • No capital was requested this year for this department. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS Authorized Filled FY2015 0 0 For Year Ending June 30th FY2016 FY2017 0 0 0 0 106 FY2018 0 0 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 107 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 0 15,500 23,500 110,000 0 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 21,050 4,827 3,227 22,739 18,752 15,786 58,251 42,973 84,315 5,626 5,260 0 0 0 0 0 0 0 149,000 107,665 FY 2019 Final EXPENDITURE DETAIL Acct Acct Description 211 FUEL AND LUBRICANTS 239 SPORTS SUPPLIES 249 OPERATING MATERIAL & SUPPLIES 253 VEHICLE MAINTENANCE 269 EQUIPMENT MAINTENANCE/REPAIR 313 CONTRACTED SERVICES 341 SECURITY/ALARM SERVICE 361 PUBLISHING/ADVERTISEMENT 381 WIRELESS COMMUNICATIONS 382 BUILDING ELECTRICITY/GAS 383 TRASH SERVICE 384 EXTERMINATING SERVICE 410 SPECIAL EVENTS 610 FIELD EQUIPMENT PURCHASE 617 CAPITAL EQUIPMENT PURCHASE TOTALS FY 2019 Final 1,000 5,000 5,000 2,500 2,000 5,000 500 0 1,000 15,000 1,000 1,000 110,000 0 0 149,000 108 103,327 21,213 Actual For the Fiscal Year ending June 30, 2015 2016 2017 684 838 132 5,299 2,095 402 12,728 1,744 1,922 2,339 0 0 0 150 771 7,078 7,334 5,284 0 423 0 0 0 0 999 553 586 13,828 9,347 8,782 0 0 0 834 1,094 1,134 58,251 42,973 84,315 5,626 0 0 0 5,260 0 July - Dec 2018 38 5,626 862 0 854 730 0 0 267 3,759 0 365 8,712 0 0 107,665 71,812 July - Dec 2018 0 7,380 5,121 8,712 0 0 0 71,812 103,327 21,213 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 39,500 19,000 19,000 19,000 38,000 31,500 31,500 23,500 150,000 100,000 100,000 150,000 0 0 0 0 0 0 0 0 0 0 0 0 227,500 150,500 150,500 192,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 3,000 2,000 2,000 2,000 13,500 5,000 5,000 5,000 15,000 5,000 5,000 5,000 6,000 5,000 5,000 5,000 2,000 2,000 2,000 2,000 13,000 5,000 5,000 5,000 500 500 500 500 8,000 8,000 8,000 0 1,500 1,000 1,000 1,000 13,000 15,000 15,000 15,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 150,000 100,000 100,000 150,000 0 0 0 0 0 0 0 0 227,500 150,500 150,500 192,500 FY 2019 Requested Final 0 0 15,500 15,500 23,500 23,500 110,000 110,000 0 0 0 0 0 0 149,000 149,000 FY 2019 Requested Final 1,000 1,000 5,000 5,000 5,000 5,000 2,500 2,500 2,000 2,000 5,000 5,000 500 500 0 0 1,000 1,000 15,000 15,000 1,000 1,000 1,000 1,000 110,000 110,000 0 0 0 0 149,000 109 149,000 Change FY 2018 to FY2019 Dollar Percent 0 0% (3,500) -18% 0 0% (40,000) -27% 0 0% 0 0% 0 0% (43,500) -23% Change FY 2018 to FY2019 Dollar Percent (1,000) -50% 0 0% 0 0% (2,500) -50% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (40,000) -27% 0 0% 0 0% (43,500) -23% Percent of General Fund Recreation 1% Total Department Budget Recreation 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2015 227,500 107,665 2016 150,500 71,812 2017 150,500 103,327 2018 192,500 21,213 Final 149,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Recreation 10% 16% Supplies Services Special Projects 74% 110 PARKS Council Adopted 111 Final Budget PARKS Net Change from Previous Budget: $174,500 20% Parks is responsible for the maintenance and upkeep of over 50 acres of City Parks and their amenities. City Parks range in size from large, multi-event spaces (Gateway and Gentry Parks) to small, community centered pocket parks throughout the City. Amenities at City Parks include walking paths, picnic areas, ramadas, children’s play areas, large and small dog parks, skate park, basketball courts, sports fields, and a community splash pad. Significant Changes: • • • • Personnel services increased $28,000 (6%) primarily to address increased overtime and benefits. The Contracted Service increase of $58,000 (52%) will cover the addition of a sports turf management program through the landscape contractor for Gateway and Gentry parks. This program will increase the appearance and playability of both sports fields. Security Alarm Services increased by $13,500 (900%) to provide additional and enhanced monitoring services at Gentry Park (camera additions at basketball court and ramada), Gateway Park (additional cameras) and pocket parks (cameras). The increase permits the purchase of new cameras for these areas and also any ongoing costs (such as cellular service) for remote cameras. Capital increases by a net $75,000. See below for more information. Capital Items: NEW PROJECTS Department PARKS PARKS PARKS Description BILLBOARD AT GENTRY PARK PARK UTILITY VEHICLE REPLACMENT SPLASH PAD UPDATE Amount $125,000 $10,000 $55,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 4.8 4.8 7.8 7.8 3.6 4.8 7.8 7.8 112 FY2019 7.8 THIS PAGE INTENTIONALLY LEFT BLANK 113 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 2019 Final 527,000 60,000 277,500 0 190,000 0 0 TOTAL 1,054,500 EXPENDITURE DETAIL FY 2019 Final 346,000 15,000 0 74,000 23,000 6,000 40,000 15,000 3,000 5,000 0 0 3,000 7,000 2,000 3,000 500 9,000 21,500 6,000 6,000 500 1,500 168,500 0 0 1,000 15,000 3,500 0 88,000 1,500 0 125,000 0 10,000 55,000 Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 117 COMPTIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 198 WORKERS COMP REIMBURSEMENTS 199 LABOR DISTRIBUTION 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL AND LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 222 CHEMICAL EXPENSE 230 OFFICE SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 243 IRRIGATION SUPPLIES 244 LANDSCAPING MAT'L & SUPPLIES 249 OPERATING MATERIAL & SUPPLIES 253 VEHICLE MAINTENANCE/REPAIR 269 EQUIPMENT MAINTENANCE/REPAIRS 313 CONTRACTED SERVICES 320 MEDICAL/DRUG EXAMS & TESTING 326 LICENSE AND PERMITS 328 EQUIPMENT RENT/LEASES 341 SECURITY/ALARM SERVICE 351 CONFERENCE, SEMINAR & TRAINING 370 DUES-MEMBERSHIPS-FEES 379 PARK LIGHTING/ELECTRICITY 381 WIRELESS COMMUNICATIONS 400 SPECIAL PROJECTS 617 CAPITAL EQUIPMENT PURCHASE 610 FIELD EQUIPMENT PURCHASE 650 VEHICLE PURCHASE 654 PARK IMPROVEMENTS 1,054,500 TOTALS 114 Actual For the Fiscal Year ending June 30, 2015 2016 2017 213,007 319,398 455,895 60,472 79,202 70,606 199,146 211,143 164,214 38,865 0 0 78,095 107,382 111,933 0 0 0 0 0 0 589,585 802,648 368,513 Actual For the Fiscal Year ending June 30, 2015 2016 2017 154,590 214,469 307,556 10,862 13,186 15,113 0 0 957 26,228 43,182 62,915 9,702 13,283 18,849 2,269 3,107 4,408 14,970 22,830 34,108 7,228 7,811 10,635 791 1,530 1,354 0 0 0 (9,910) 0 0 (3,721) 0 0 3,314 1,204 3,099 7,273 6,103 9,426 1,286 4,374 4,471 7,912 1,412 1,996 0 17 187 4,429 9,036 7,364 13,642 27,850 17,504 13,178 4,589 3,373 9,438 23,619 15,363 0 0 186 0 1,000 7,638 92,146 108,681 88,199 0 0 109 0 250 0 779 737 867 15,956 13,476 3,001 0 2,272 3,135 0 200 410 89,034 84,919 67,686 1,144 568 937 38,865 0 0 0 0 0 0 14,927 0 0 0 0 78,095 92,455 111,933 July - Dec 2018 166,614 5,211 944 30,689 10,002 2,339 18,528 2,318 262 0 0 0 1,256 3,797 1,664 915 0 1,250 10,404 4,429 5,373 0 6,137 44,248 0 290 766 1,049 885 0 31,743 440 0 0 0 0 16,961 589,585 717,125 July - Dec 2018 236,907 35,225 79,421 0 16,961 0 0 717,125 802,648 368,513 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 311,000 386,500 515,000 499,000 60,500 56,000 56,000 60,000 198,000 210,000 210,000 206,000 0 0 0 0 92,500 157,000 135,000 115,000 0 0 0 0 0 0 0 0 662,000 809,500 916,000 880,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 210,000 285,000 342,000 336,000 0 6,500 7,000 12,000 0 0 0 0 47,000 36,000 77,000 63,000 13,000 14,000 22,000 22,000 4,000 4,000 6,000 6,000 22,000 23,000 37,000 37,000 10,000 10,000 16,000 14,000 2,000 2,000 3,000 3,000 3,000 6,000 5,000 6,000 0 0 0 0 0 0 0 0 3,000 3,000 3,000 3,000 13,000 8,500 8,500 7,000 1,500 1,500 1,500 2,000 8,000 8,000 8,000 3,000 0 0 0 500 8,000 8,000 8,000 9,000 17,500 17,500 17,500 21,500 5,000 5,000 5,000 6,000 4,500 4,500 4,500 6,000 0 0 0 500 0 0 0 1,500 97,000 103,500 110,500 110,500 0 0 0 0 0 0 0 0 2,500 2,500 2,500 1,000 9,000 14,500 5,000 1,500 0 0 2,500 3,500 0 0 0 0 88,000 88,000 88,000 88,000 1,500 1,500 1,500 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 92,500 157,000 135,000 115,000 662,000 809,500 916,000 880,000 FY 2019 Requested Final 527,000 527,000 60,000 60,000 246,000 277,500 0 0 190,000 190,000 0 0 0 0 1,023,000 1,054,500 FY 2019 Requested Final 346,000 346,000 15,000 15,000 0 0 74,000 74,000 23,000 23,000 6,000 6,000 40,000 40,000 15,000 15,000 3,000 3,000 5,000 5,000 0 0 0 0 3,000 3,000 7,000 7,000 2,000 2,000 3,000 3,000 500 500 9,000 9,000 21,500 21,500 6,000 6,000 6,000 6,000 500 500 1,500 1,500 150,500 168,500 0 0 0 0 1,000 1,000 1,500 15,000 3,500 3,500 0 0 88,000 88,000 1,500 1,500 0 0 125,000 125,000 0 0 10,000 10,000 55,000 55,000 1,023,000 1,054,500 115 Change FY 2018 to FY2019 Dollar Percent 28,000 6% 0 0% 71,500 35% 0 0% 75,000 65% 0 0% 0 0% 174,500 20% Change FY 2018 to FY2019 Dollar Percent 10,000 3% 3,000 25% 0 0% 11,000 17% 1,000 5% 0 0% 3,000 8% 1,000 7% 0 0% (1,000) -17% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 58,000 52% 0 0% 0 0% 0 0% 13,500 900% 0 0% 0 0% 0 0% 0 0% 0 0% 125,000 125000% 0 0% 10,000 10000% (60,000) -52% 174,500 20% Percent of General Fund Parks 4% Total Department Budget Parks 1,200,000 1,050,000 900,000 750,000 600,000 450,000 300,000 150,000 0 2015 662,000 589,585 Budget Actual 2016 809,500 717,125 2017 916,000 802,648 2018 880,000 368,513 Final 1,054,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Parks 18% Personnel Services 50% Supplies Services 26% Capital Outlay/Projects 6% 116 FACILITIES MANAGEMENT Council Adopted 117 Final Budget FACILITIES MANAGEMENT Net Change from Previous Budget: $103,500 14% Facilities Management handles the day to day operations and maintenance of all City owned facilities. This includes regular maintenance on building related items such as heating and cooling systems, utilities, and facility amenities. The facilities division is also responsible for the administration of the custodial contract for over 100,000 square feet of City facilities. Significant Changes: • Building Electricity/Gas increased $20,000 (11%) to address recent rate increases and additional building square footage that must be serviced. • Capital of $70,000 is budgeted. See below for more information. Capital Items: NEW PROJECTS Department Description Amount FACILITIES SENIOR CENTER IMPROVEMENTS $40,000 FACILITIES HVAC REPLACEMENT PROGRAM $30,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 3 3 3 3 3 3 3 2 118 FY2019 3 THIS PAGE INTENTIONALLY LEFT BLANK 119 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 2019 Final 269,000 82,500 419,000 0 70,000 0 0 TOTAL 840,500 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 117 COMPTIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL AND LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 230 OFFICE SUPPLIES 231 JANITORIAL SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 233 UNIFORMS 237 EQUIPMENT/FURNITURE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 250 BUILDING MAINTENANCE/REPAIR 254 COPIER USAGE/SUPPLYS/MAINTENANCE 266 POSTAGE EQUIP RENTAL FEES 313 CONTRACTED SERVICES 341 SECURITY/ALARM SERVICE 346 FIRE EXTINGUISHERS/INSPECTION 351 CONFERENCE,SEMINARS & TRAINING 361 PUBLISHING/ADVERTISEMENT COST 381 WIRELESS COMMUNICATIONS 382 BUILDING ELECTRICITY/GAS 392 LIBRARY FACILITIES EXPENSE 617 CAPITAL EQUIPMENT PURCHASE 650 VEHICLE PURCHASE 661 BUILDING/DATA INFRAS. IMPROVEMENTS FY 2019 Final 183,000 8,000 0 31,000 12,000 3,000 23,000 6,000 1,000 2,000 3,500 3,000 1,000 2,000 12,000 1,000 5,500 0 3,000 50,000 1,500 0 174,500 15,000 7,000 0 0 2,500 210,000 10,000 0 0 70,000 TOTALS 840,500 120 Actual For the Fiscal Year ending June 30, 2015 2016 2017 262,204 238,027 243,398 71,284 75,861 55,299 282,825 323,856 376,607 0 0 0 972 39,973 8,233 0 0 0 0 0 0 617,286 683,537 324,130 Actual For the Fiscal Year ending June 30, 2015 2016 2017 181,829 160,668 164,483 6,566 6,181 3,687 0 0 1,515 31,199 35,603 34,645 11,233 9,751 9,907 2,627 2,281 2,317 21,962 18,969 19,494 6,267 4,175 6,958 521 399 392 0 0 0 1,507 430 1,241 1,595 2,475 1,522 971 391 430 1,910 365 1,297 10,168 10,672 9,708 255 0 357 5,113 3,537 5,845 0 976 0 933 1,067 3,128 48,110 54,876 30,591 723 1,060 1,182 0 12 0 111,582 110,347 146,690 7,041 10,316 12,264 657 1,838 1,629 125 0 150 0 0 192 2,543 2,582 2,402 150,159 182,373 205,525 10,718 16,401 7,754 972 5,200 0 0 23,873 0 0 10,900 8,233 July - Dec 2018 82,370 2,408 0 11,840 4,982 1,165 9,665 2,035 241 0 455 293 323 0 3,385 0 1,258 0 518 12,628 592 0 72,455 8,670 11 0 0 550 99,919 8,365 0 0 0 617,286 677,717 July - Dec 2018 114,706 19,453 189,970 0 0 0 0 677,717 683,537 324,130 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 257,000 307,000 255,000 262,000 81,000 80,500 90,000 91,500 339,500 306,000 334,500 383,500 0 0 0 0 13,000 57,500 14,500 0 0 0 0 0 0 0 0 0 690,500 751,000 694,000 737,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 181,000 206,500 167,000 172,000 5,000 7,500 8,000 8,000 0 0 0 0 30,000 46,000 36,000 38,000 12,000 12,000 11,000 12,000 3,000 3,000 3,000 3,000 16,000 22,000 20,000 21,000 7,000 7,000 7,000 6,000 1,000 1,000 1,000 1,000 2,000 2,000 2,000 1,000 1,500 3,500 3,500 3,500 4,500 4,000 4,000 4,000 1,000 1,000 1,000 1,000 5,000 5,000 5,000 3,000 10,000 10,000 12,500 14,000 1,000 1,000 1,000 1,000 5,000 5,500 5,500 5,500 0 0 0 0 1,000 1,000 1,000 3,000 48,000 48,000 55,000 55,000 3,000 1,500 1,500 1,500 1,000 0 0 0 119,500 119,500 143,500 167,500 5,500 5,500 10,000 11,500 2,000 2,000 2,000 2,000 0 0 0 0 0 0 0 0 3,500 4,000 4,000 2,500 200,000 165,000 165,000 190,000 9,000 10,000 10,000 10,000 0 5,500 0 0 0 26,000 0 0 13,000 26,000 14,500 0 690,500 751,000 694,000 737,000 FY 2019 Requested Final 269,000 269,000 82,500 82,500 419,000 419,000 0 0 70,000 70,000 0 0 0 0 840,500 840,500 FY 2019 Requested Final 183,000 183,000 8,000 8,000 0 0 31,000 31,000 12,000 12,000 3,000 3,000 23,000 23,000 6,000 6,000 1,000 1,000 2,000 2,000 3,500 3,500 3,000 3,000 1,000 1,000 2,000 2,000 12,000 12,000 1,000 1,000 5,500 5,500 0 0 3,000 3,000 50,000 50,000 1,500 1,500 0 0 174,500 174,500 15,000 15,000 7,000 7,000 0 0 0 0 2,500 2,500 210,000 210,000 10,000 10,000 0 0 0 0 70,000 70,000 840,500 840,500 121 Change FY 2018 to FY2019 Dollar Percent 7,000 3% (9,000) -10% 35,500 9% 0 0% 70,000 70000% 0 0% 0 0% 103,500 14% Change FY 2018 to FY2019 Dollar Percent 11,000 6% 0 0% 0 0% (7,000) -18% 0 0% 0 0% 2,000 10% 0 0% 0 0% 1,000 100% 0 0% (1,000) -25% 0 0% (1,000) -33% (2,000) -14% 0 0% 0 0% 0 0% 0 0% (5,000) -9% 0 0% 0 0% 7,000 4% 3,500 30% 5,000 250% 0 0% 0 0% 0 0% 20,000 11% 0 0% 0 0% 0 0% 70,000 70000% 103,500 14% Percent of General Fund Facilities Management 3% Total Department Budget Facilities Management 1,000,000 800,000 600,000 400,000 200,000 0 Budget Actual 2015 690,500 617,286 2016 751,000 677,717 2017 694,000 683,537 2018 737,000 324,130 Final 840,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Facilities Management 8% 32% Personnel Services Supplies Services 50% 10% 122 Special Projects FLEET MANAGEMENT Council Adopted 123 Final Budget FLEET MANAGEMENT Net Change from Previous Budget: ($16,000) -8% Fleet manages the City’s vehicle and equipment inventory. Fleet’s responsibilities include regular maintenance, asset tracking, and fuel use reporting for all City departments. Fleet administers the City’s vehicle maintenance contract with local vendors. Significant Changes: • Vehicle Parts and Equipment Maintenance/Repair increased by $5,000 each (77% and 42%) based on growth needs and historical trends. Increases have been requested due to the aging fleet as well as aging equipment and heavy use of items such as the backhoe, skid steer, bucket truck apparatus, loader, forklift, street sweeper, and the fabrication of equipment parts. Capital Items: • No Capital was requested this year. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 1 1 1 1 1 1 1 1 124 FY2019 1 THIS PAGE INTENTIONALLY LEFT BLANK 125 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 2019 Final 92,000 88,000 1,000 0 0 0 0 TOTAL 181,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 112 HOLIDAY PAY 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL AND LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 238 VEHICLE PARTS 248 SOFTWARE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 253 VEHICLE MAINTENANCE/REPAIR 269 EQUIPMENT MAINTENANCE/REPAIR 381 WIRELESS COMMUNICATIONS 650 VEHICLE PURCHASE TOTALS FY 2019 Final 61,000 0 13,000 4,000 1,000 8,000 3,000 1,000 1,000 2,500 2,500 500 0 1,000 11,500 0 3,000 50,000 17,000 1,000 0 181,000 126 Actual For the Fiscal Year ending June 30, 2015 2016 2017 81,700 82,374 83,289 78,439 73,959 83,927 800 708 662 0 0 0 0 0 0 0 0 0 0 0 0 160,939 167,878 112,915 Actual For the Fiscal Year ending June 30, 2015 2016 2017 54,293 55,614 56,045 2,425 2,230 2,230 11,901 12,012 11,993 3,297 3,368 3,395 771 788 794 6,577 6,635 6,691 2,262 1,595 2,015 174 133 127 0 0 0 3,479 2,709 2,774 3,078 1,667 1,613 625 1,157 979 158 287 1,077 1,308 49 358 347 6,140 10,969 0 0 275 2,588 3,301 1,939 45,918 49,333 50,133 20,940 9,315 13,811 800 708 662 0 0 0 July - Dec 2018 27,945 1,352 5,213 1,693 396 3,369 555 37 0 1,571 595 358 262 0 8,981 0 374 20,668 10,388 193 28,964 160,939 157,041 July - Dec 2018 40,560 43,198 193 0 28,964 0 0 157,041 167,878 112,915 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 86,000 87,000 88,000 89,000 85,500 84,500 84,500 78,000 1,000 1,000 1,000 1,000 0 0 0 0 0 0 0 29,000 0 0 0 0 0 0 0 0 172,500 172,500 173,500 197,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 57,000 58,000 58,000 59,000 0 0 0 0 12,000 12,000 13,000 13,000 4,000 4,000 4,000 4,000 1,000 1,000 1,000 1,000 7,000 7,000 7,000 7,000 3,000 3,000 3,000 3,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 2,500 2,500 2,500 2,500 3,500 2,500 2,500 2,500 500 500 500 500 0 0 0 0 1,000 1,000 1,000 1,000 6,500 6,500 6,500 6,500 0 0 0 0 3,000 3,000 3,000 3,000 56,500 56,500 56,500 50,000 12,000 12,000 12,000 12,000 1,000 1,000 1,000 1,000 0 0 0 29,000 172,500 172,500 173,500 197,000 FY 2019 Requested Final 92,000 92,000 88,000 88,000 1,000 1,000 0 0 0 0 0 0 0 0 181,000 181,000 FY 2019 Requested Final 61,000 61,000 0 0 13,000 13,000 4,000 4,000 1,000 1,000 8,000 8,000 3,000 3,000 1,000 1,000 1,000 1,000 2,500 2,500 2,500 2,500 500 500 0 0 1,000 1,000 11,500 11,500 0 0 3,000 3,000 50,000 50,000 17,000 17,000 1,000 1,000 0 0 181,000 127 181,000 Change FY 2018 to FY2019 Dollar Percent 3,000 3% 10,000 13% 0 0% 0 0% (29,000) -100% 0 0% 0 0% (16,000) -8% Change FY 2018 to FY2019 Dollar Percent 2,000 3% 0 0% 0 0% 0 0% 0 0% 1,000 14% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 5,000 77% 0 0% 0 0% 0 0% 5,000 42% 0 0% (29,000) -100% (16,000) -8% Percent of General Fund Fleet Management 1% Total Department Budget Fleet Management 200,000 175,000 150,000 125,000 100,000 75,000 50,000 25,000 0 Budget Actual 2015 172,500 160,939 2016 172,500 157,041 2017 173,500 167,878 2018 197,000 112,915 Final 181,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Fleet Management <1% Personnel Services 49% 51% Supplies Services 128 COMMUNITY DEVELOPMENT Council Adopted 129 Final Budget COMMUNITY DEVELOPMENT Net Change from Previous Budget: $183,500 46% The El Mirage Community Development Department ensures responsible planning within the current and future city limits, as well as Geographical Information System, engineering and Building Safety services. It is the goal of the Community Development Department to provide quality development through quality customer service to all City of El Mirage customers. The department’s responsibilities include Planning & Zoning, Geographic Information System (GIS), Engineering, and Building Safety. PLANNING AND ZONING's primary function is to ensure that projects are developed to government regulations and in accordance with development agreements. Long-range planning is achieved by following the City's General Plan; as changes and goals occur, the General Plan is periodically updated with input from staff, government agencies, neighboring communities and residents. The General Plan is a blueprint for future development and its impact on future growth and quality of life. A major function of the Planning & Zoning section is to periodically review and incorporate changes to the General Plan as the city changes and grows. The department also provides geographic information support for internal and public inquiries. Significant Changes: • • Special Projects has been budgeted for $95,000 to produce and bring to the voters an update of the City’s General Plan which must be presented to the voters every ten years. Capital of $80,000 was approved in this budget. See below for more information. Capital Items: NEW PROJECTS Department COMMUNITY DEVELOPMENT Description HOCKEY RINK AND BASKETBALL COURT LIGHTING 130 Amount $80,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 4 4 4 3 4 4 4 3 131 FY2019 3 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 2019 Final 326,000 15,500 64,000 95,000 80,000 0 0 TOTAL 580,500 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 248 SOFTWARE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 254 COPIER USAGE/SUPPLIES/MAINT 311 PROFESSIONAL SERVICES 313 CONTRACTED SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINAR & TRAINING 355 ADULT EDUCATION 360 PRINTING COSTS 361 PUBLISHING/ADVERTISEMENT 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 371 SUBSCRIPTIONS 381 WIRELESS COMMUNICATIONS 400 SPECIAL PROJECTS 448 JOZ ECON. DEV. GRANT EXPENSE 617 CAPITAL EQUIPMENT PURCHASE 658 SITE IMPROVEMENTS TOTALS FY 2019 Final 240,000 0 31,000 15,000 4,000 29,000 4,000 1,000 2,000 1,000 1,000 1,500 2,000 4,000 6,000 16,500 34,500 500 1,000 5,000 1,000 2,000 1,000 1,000 0 1,500 95,000 0 0 80,000 580,500 132 Actual For the Fiscal Year ending June 30, 2015 2016 2017 373,027 388,287 390,692 7,894 6,004 11,694 59,306 50,628 69,117 5,019 6,748 0 0 0 27,634 0 0 0 0 0 0 445,246 499,137 178,041 Actual For the Fiscal Year ending June 30, 2015 2016 2017 291,151 299,476 301,937 271 0 0 24,453 30,978 30,502 17,505 18,024 18,074 4,094 4,215 4,227 33,795 34,350 34,666 1,064 712 776 694 532 510 0 0 0 1,993 1,574 1,212 0 165 453 76 0 0 1,760 0 2,101 4,065 4,265 3,340 0 0 4,588 6,040 8,422 14,502 33,559 22,654 26,166 0 0 0 865 790 1,205 1,410 1,140 4,102 330 115 348 576 661 929 1,130 419 365 15,086 15,441 20,116 0 50 0 310 936 1,384 0 0 0 5,019 6,748 0 0 0 27,634 0 0 0 July - Dec 2018 116,347 0 12,824 6,928 1,620 13,372 258 151 0 405 511 507 1,656 1,334 2,675 6,188 6,002 0 65 3,019 248 3,122 77 334 0 399 0 0 0 0 445,246 451,668 July - Dec 2018 151,500 7,088 19,452 0 0 0 0 451,668 499,137 178,041 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 376,000 393,000 399,000 317,000 14,000 12,000 18,000 16,500 103,000 100,000 90,500 63,500 15,500 8,000 0 0 0 0 33,000 0 0 0 0 0 0 0 0 0 508,500 513,000 540,500 397,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 285,000 298,000 301,000 233,000 0 1,000 0 0 26,000 26,000 31,000 32,000 18,000 19,000 19,000 15,000 5,000 5,000 5,000 4,000 33,000 35,000 35,000 27,000 4,000 4,000 4,000 3,000 2,000 2,000 2,000 1,000 3,000 3,000 2,000 2,000 3,000 3,000 3,000 1,500 2,000 2,000 2,000 2,000 0 0 0 1,000 2,000 2,000 2,000 2,000 7,000 5,000 5,000 4,000 0 0 6,000 6,000 12,000 13,000 15,500 16,500 50,000 45,500 34,000 34,000 0 0 0 0 1,500 1,500 2,000 1,000 5,000 5,000 4,000 4,000 4,000 4,000 4,000 2,000 4,000 4,000 4,000 2,000 2,500 2,500 2,500 1,500 22,000 22,500 22,500 1,000 0 0 0 0 2,000 2,000 2,000 1,500 0 0 0 0 15,500 8,000 0 0 0 0 33,000 0 0 0 0 0 508,500 513,000 540,500 397,000 FY 2019 Requested Final 326,000 326,000 15,500 15,500 64,000 64,000 240,500 95,000 80,000 80,000 0 0 0 0 726,000 580,500 FY 2019 Requested Final 240,000 240,000 0 0 31,000 31,000 15,000 15,000 4,000 4,000 29,000 29,000 4,000 4,000 1,000 1,000 2,000 2,000 1,000 1,000 1,000 1,000 1,500 1,500 2,000 2,000 4,000 4,000 6,000 6,000 16,500 16,500 34,500 34,500 500 500 1,000 1,000 5,000 5,000 1,000 1,000 2,000 2,000 1,000 1,000 1,000 1,000 0 0 1,500 1,500 240,500 95,000 0 0 0 0 80,000 80,000 726,000 133 580,500 Change FY 2018 to FY2019 Dollar Percent 9,000 3% (1,000) -6% 500 1% 95,000 95000% 80,000 80000% 0 0% 0 0% 183,500 46% Change FY 2018 to FY2019 Dollar Percent 7,000 3% 0 0% (1,000) -3% 0 0% 0 0% 2,000 7% 1,000 33% 0 0% 0 0% (500) -33% (1,000) -50% 500 50% 0 0% 0 0% 0 0% 0 0% 500 1% 500 500% 0 0% 1,000 25% (1,000) -50% 0 0% (500) -33% 0 0% 0 0% 0 0% 95,000 95000% 0 0% 0 0% 80,000 80000% 183,500 46% Percent of General Fund Community Development 2% Total Department Budget Community Development 600,000 500,000 400,000 300,000 200,000 100,000 0 2015 508,500 445,246 Budget Actual 2016 513,000 451,668 2017 540,500 499,137 2018 397,000 178,041 Final 580,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Community Development 19% 13% 3% Personnel Services Supplies Services Special Projects 65% 134 BUILDING SAFETY Council Adopted Final Budget 135 BUILDING SAFETY Net Change from Previous Budget: ($500) 0% BUILDING SAFETY provides technical advice with regard to building safety codes during the pre-construction phase of projects. Among the responsibilities of Building Safety is to ensure that buildings are built correctly, sustainably, and safely by providing plan review and inspection services for all vertical construction (residential and commercial). This department ensures that buildings have the correct passive, active, fire service access and egress. They also provide building safety and fire prevention education for citizens at public events. This department conducts building inspections to ensure safety and monitors code compliance of structures within the city. • Provides technical information and support to the general public • Reviews and approves all building plans in accordance to adopted codes • Issues building permits • Inspects all building construction within the city • The City of El Mirage has adopted the 2012 International Codes with amendments. Significant Changes: • This department is being transitioned from the Fire Department to Community Development to create a one-stop-shop for builders, developers, and individuals needing a permit to perform work in the City. As part of the transition $4,500 is budgeted in Special Projects to allow the redesign of space at City Hall to relocate personnel from the Fire Station. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 3 3 3 3 3 3 3 2 136 FY2019 3 THIS PAGE INTENTIONALLY LEFT BLANK 137 Fund Name: General Fund Fund Number : 10 Department Name: Building 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 2019 Final 285,000 7,500 13,500 4,500 0 0 0 TOTAL 310,500 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL AND LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 233 UNIFORMS 249 OPERATING MATERIAL & SUPPLIES 253 VEHICLE MAINTENANCE/REPAIR 313 CONTRACTED SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINAR & TRAINING 360 PRINTING COST 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 377 MISCELLANEOUS EXPENSES 381 WIRELESS COMMUNICATIONS 400 SPECIAL PROJECTS TOTALS FY 2019 Final 205,000 0 32,000 13,000 3,000 25,000 4,000 1,000 2,000 500 1,500 500 1,000 500 500 500 2,500 5,500 500 1,000 1,000 500 1,000 2,000 2,000 4,500 310,500 138 Actual For the Fiscal Year ending June 30, 2015 2016 2017 264,546 273,542 258,444 4,674 4,262 5,269 4,425 7,416 6,546 0 0 0 0 0 0 0 0 0 0 0 0 273,646 270,259 116,498 Actual For the Fiscal Year ending June 30, 2015 2016 2017 193,922 202,520 190,932 0 0 1,486 29,385 29,613 26,703 11,681 12,220 11,621 2,732 2,858 2,718 22,489 23,229 21,420 3,818 2,703 3,182 521 399 382 0 0 0 445 401 203 1,196 1,017 635 130 421 257 408 974 1,221 281 9 314 0 0 232 310 362 480 1,905 1,079 1,926 320 1,040 2,470 332 750 389 0 139 361 994 971 855 1 19 103 538 285 90 1,138 2,466 580 1,102 1,747 1,697 0 0 0 July - Dec 2018 82,721 4,397 8,791 5,218 1,220 9,844 90 253 0 168 349 17 148 542 0 273 378 1,160 0 0 145 0 0 294 490 0 270,259 116,498 273,646 285,220 July - Dec 2018 112,534 1,875 2,089 0 0 0 0 285,220 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 268,000 273,000 281,000 290,000 7,000 8,000 8,000 8,000 24,000 6,000 7,500 13,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 299,000 287,000 296,500 311,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 193,000 197,000 204,000 209,000 0 0 0 0 30,000 30,000 30,000 32,000 12,000 13,000 13,000 13,000 3,000 3,000 3,000 4,000 23,000 23,000 24,000 24,000 4,000 4,000 4,000 4,000 1,000 1,000 1,000 1,000 2,000 2,000 2,000 3,000 500 500 500 500 2,000 1,500 1,500 1,500 500 500 500 500 1,500 1,500 1,500 1,500 500 500 500 500 0 500 500 500 500 500 500 500 1,500 2,500 2,500 2,500 20,500 2,000 2,000 5,000 500 500 500 500 0 0 1,000 1,000 1,000 1,000 1,000 1,000 500 500 500 500 500 500 1,000 1,000 0 0 0 2,000 1,000 1,500 1,500 2,000 0 0 0 0 299,000 287,000 296,500 311,000 FY 2019 Requested Final 285,000 285,000 7,500 7,500 13,500 13,500 4,500 4,500 0 0 0 0 0 0 310,500 310,500 FY 2019 Requested Final 205,000 205,000 0 0 32,000 32,000 13,000 13,000 3,000 3,000 25,000 25,000 4,000 4,000 1,000 1,000 2,000 2,000 500 500 1,500 1,500 500 500 1,000 1,000 500 500 500 500 500 500 2,500 2,500 5,500 5,500 500 500 1,000 1,000 1,000 1,000 500 500 1,000 1,000 2,000 2,000 2,000 2,000 4,500 4,500 310,500 139 310,500 Change FY 2018 to FY2019 Dollar Percent (5,000) -2% (500) -6% 500 4% 4,500 4500% 0 0% 0 0% 0 0% (500) 0% Change FY 2018 to FY2019 Dollar Percent (4,000) -2% 0 0% 0 0% 0 0% (1,000) -25% 1,000 4% 0 0% 0 0% (1,000) -33% 0 0% 0 0% 0 0% (500) -33% 0 0% 0 0% 0 0% 0 0% 500 10% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 4,500 4500% (500) 0% Percent of General Fund Building Safety 1% Total Department Budget Building Safety 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2015 299,000 273,646 2016 287,000 285,220 2017 296,500 270,259 2018 311,000 116,498 Final 310,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Building Safety 3% 4% Personnel Services Supplies Services 93% 140 POLICE Council Adopted 141 Final Budget POLICE Net Change from Previous Budget: $1,756,000 24% The El Mirage Police Department strives to provide first class police service and a safe, secure community to the residents of El Mirage. As the community has grown, our values haven’t changed. We believe in Integrity, Respect, Professionalism and Service. Community Policing is the cornerstone of police work which fosters positive relationships with our citizens. Our professional staff is here to serve and to make the City of El Mirage one of the safest in the valley. By partnering together we can contribute to the quality of life to make the City of El Mirage a great place to live, work and play. Significant Changes: • • • • Personnel services increased by $1,095,500 (18%). The increase is based on the addition of nine positions, increased overtime, higher retirement contributions, and the introduction of call back pay. Dispatch Services increased by $111,500 (25%) to cover increased operational costs passed on to El Mirage by the City of Tolleson who provides dispatch services to the City. Special Projects totaling $208,000 provides a central location to record the first year costs related to the nine new positions authorized by Council. First year costs include uniforms and vests as well as fuel, ammunition, and office supplies. Capital increased by $336,000. See below for more information. Capital Items: NEW PROJECTS Department POLICE POLICE POLICE Description VEHICLE REPLACEMENT ADDITION OF 6TH SQUAD-VEHICLES WITH RADIOS & MDTS PROPERTY AND EVIDENCE COVERED STORAGE Amount $172,000 $292,000 $60,000 CARRYFORWARD PROJECTS Department POLICE Description MDC COMPUTERS IN VEHICLES 142 Amount $150,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 57.2 57.2 55.0 55.5 54.2 53.5 53.0 49.5 143 FY2019 64.5 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 2019 Final 7,030,000 432,500 791,500 227,000 674,000 0 0 TOTAL 9,155,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 112 HOLIDAY PAY 115 UNIFORM PAY 117 COMP TIME 120 HEALTH-DENTAL-LIFE INSURANCE 121 CANCER INSURANCE 123 CALL BACK PAY 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 133 APSRS CONTRIBUTION 134 DEFERRED COMPENSATION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 198 WORKERS COMP REIMBURSEMENT 199 LABOR DISTRIBUTION FY 2019 Final 4,390,000 467,000 154,000 0 0 687,000 4,000 4,000 298,000 71,000 110,000 1,211,000 42,000 219,000 18,000 35,000 0 (680,000) 144 Actual For the Fiscal Year ending June 30, 2015 2016 2017 5,528,562 5,602,643 5,847,393 346,955 303,637 291,467 694,856 702,039 715,536 250 4,996 1,253 170,877 522,306 195,834 0 0 0 0 0 0 6,741,500 7,135,621 July - Dec 2018 2,814,065 156,894 378,012 3,293 0 0 0 7,051,483 3,352,265 Actual For the Fiscal Year ending June 30, 2015 2016 2017 3,643,499 3,648,704 3,918,985 315,927 330,465 233,245 154,132 130,875 134,889 1,954 1,329 1,379 108,091 38,091 22,380 438,706 476,519 467,001 1,900 1,850 1,950 0 0 0 255,117 251,334 239,092 59,827 58,860 55,990 132,845 117,267 102,539 625,716 829,163 817,609 35,959 35,606 35,308 221,022 149,324 179,683 10,518 8,550 7,273 0 0 0 (19,953) (6,050) (4,405) (456,697) (469,244) (365,524) July - Dec 2018 1,752,273 162,412 80,545 653 12,814 202,759 1,950 0 121,100 28,322 45,060 493,347 17,360 48,975 3,435 0 0 (156,939) Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 5,719,000 5,793,500 6,130,000 5,934,500 391,500 370,000 411,000 435,000 731,000 737,000 927,000 675,000 1,500 4,000 7,000 16,500 140,000 530,000 243,000 338,000 0 0 0 0 0 0 0 0 6,983,000 7,434,500 7,718,000 7,399,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 4,058,000 3,874,000 4,069,000 3,740,000 243,500 243,500 204,000 300,000 128,000 131,000 127,000 127,000 0 0 0 0 0 0 0 0 451,000 489,000 491,000 486,000 3,000 3,000 3,000 3,000 0 0 0 0 259,000 262,000 250,000 263,000 61,000 62,000 59,000 62,000 152,000 128,000 121,000 130,000 556,000 796,000 832,000 1,056,000 36,000 37,000 37,000 36,000 194,000 198,000 192,000 183,000 16,000 16,000 15,000 15,000 28,000 29,000 27,000 27,000 0 0 0 0 (466,500) (475,000) (297,000) (493,500) FY 2019 Requested Final 7,030,000 7,030,000 432,500 432,500 791,500 791,500 159,000 227,000 524,000 674,000 0 0 0 0 8,937,000 9,155,000 FY 2019 Requested Final 4,390,000 4,390,000 467,000 467,000 154,000 154,000 0 0 0 0 687,000 687,000 4,000 4,000 4,000 4,000 298,000 298,000 71,000 71,000 110,000 110,000 1,211,000 1,211,000 42,000 42,000 219,000 219,000 18,000 18,000 35,000 35,000 0 0 (680,000) (680,000) 145 Change FY 2018 to FY2019 Dollar Percent 1,095,500 18% (2,500) -1% 116,500 17% 210,500 1276% 336,000 99% 0 0% 0 0% 1,756,000 24% Change FY 2018 to FY2019 Dollar Percent 650,000 17% 167,000 56% 27,000 21% 0 0% 0 0% 201,000 41% 1,000 33% 4,000 4000% 35,000 13% 9,000 15% (20,000) -15% 155,000 15% 6,000 17% 36,000 20% 3,000 20% 8,000 30% 0 0% (186,500) 38% EXPENDITURE DETAIL (CONT'D) 211 FUEL AND LUBRICANTS 212 MEDICAL EQUIPMENT/SUPPLIES 215 AMUNITION/GUNS & SUPPLIES 216 K9 EXPENSES & SUPPLIES 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 233 UNIFORMS 237 EQUIPMENT/FURNITURE PURCHASE 240 PUBLIC EDUCATION 248 SOFTWARE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 250 BUILDING MAINTENANCE/REPAIR 251 COMPUTER/PRINTER MAINTENANCE 252 COMM EQUIP MAINTENANCE/REPAIR 253 VEHICLE MAINTENANCE/REPAIR 254 COPIER USAGE/SUPPLYS/MAINTENANCE 263 DATA INFRASTRUCTURE SERVICE 265 SOFTWARE MAINT CONTRACT 313 CONTRACTED SERVICES 320 MEDICAL/DRUG EXAMS & TESTING 322 ANIMAL CONTROL 328 EQUIPMENT RENT/LEASE 349 OTHER OUTSIDE SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINARS & TRAINING 353 TUITION REIMBURSEMENT 357 DISPATCH SERVICES 360 PRINTING COST 361 PUBLISHING/ADVERTISEMENT 362 MAILING COST 370 DUES-MEMBERSHIP-FEES 371 SUBSCRIPTIONS 377 MISCELLANEOUS EXPENSE 381 WIRELESS COMMUNICATIONS 400 SPECIAL PROJECTS 444 VOLUNTEER PROGRAM 445 EXPLORER PROGRAM 617 CAPITAL EQUIPMENT PURCHASE 650 VEHICLE PURCHASE 658 SITE IMPROVEMENTS 659 EQUIPMENT/SOFTWARE UPGRADE TOTALS FY 2019 Final 68,500 2,500 15,000 4,000 6,000 4,000 46,000 31,500 5,000 2,000 15,000 12,500 0 2,000 71,000 2,500 82,000 63,000 10,000 0 77,000 12,000 11,000 18,000 6,500 5,000 566,500 5,000 500 5,500 5,000 0 49,500 20,000 208,000 5,000 14,000 150,000 464,000 60,000 0 9,155,000 146 Actual For the Fiscal Year ending June 30, 2015 2016 2017 77,013 53,776 53,710 2,408 365 3,300 11,556 7,907 14,404 1,482 2,243 1,287 9,135 6,956 6,342 6,815 2,662 3,135 40,261 49,539 50,640 11,455 14,601 20,318 1,566 1,722 1,012 19,216 57 275 10,363 13,492 6,078 13,794 3,618 18,167 325 0 0 615 205 2,036 59,083 54,314 54,641 1,200 1,672 2,690 78,343 76,021 43,113 2,326 14,486 10,319 2,107 6,719 1,559 571 3,160 4,775 65,000 65,000 65,000 16,250 10,242 8,353 25,077 30,657 31,575 1,939 1,470 5,739 313 1,084 5,089 6,678 6,678 202 547,000 547,000 562,956 2,300 5,105 1,687 0 215 1,216 5,130 4,588 3,867 2,092 3,703 4,494 100 0 1,079 0 0 0 20,300 16,419 17,945 0 0 0 250 4,996 1,253 0 0 0 0 374,833 8,312 140,466 147,473 181,692 0 0 0 30,411 0 5,830 6,741,500 7,135,621 7,051,483 July - Dec 2018 21,678 1,209 0 2,104 3,171 1,056 21,562 1,125 905 0 2,738 1,076 0 136 27,041 978 25,304 46,811 2,600 250 17,859 4,174 2,529 4,333 1,570 0 331,206 2,175 0 2,054 814 875 0 7,573 0 0 3,293 0 0 0 0 3,352,265 Budget For the Fiscal Year ending June 30, 2015 2016 2017 104,000 68,500 68,500 2,000 2,000 2,500 12,000 15,000 15,000 0 3,000 3,000 9,000 4,000 6,000 4,000 4,000 4,000 46,000 46,000 46,000 3,000 17,000 55,000 2,500 2,500 2,500 20,000 2,000 2,000 15,000 15,000 15,000 15,000 15,000 15,000 0 0 0 7,000 7,000 7,000 53,000 53,000 53,000 500 1,000 2,500 93,000 94,000 97,000 5,500 21,000 17,000 17,000 15,000 15,000 0 0 0 66,500 66,500 66,500 16,000 16,000 16,000 33,000 33,000 33,000 2,000 2,000 5,500 500 2,500 7,500 12,000 20,000 15,000 548,000 548,000 733,000 10,000 5,000 5,000 500 500 500 4,000 5,500 5,500 1,500 3,000 4,500 0 0 0 0 0 0 20,000 20,000 20,000 0 0 0 1,500 4,000 7,000 0 0 0 0 380,000 36,000 140,000 150,000 200,000 0 0 0 0 0 7,000 2018 68,500 2,500 15,000 3,000 6,000 4,000 46,000 45,000 2,500 2,000 15,000 12,500 0 4,500 61,000 2,500 82,000 63,000 10,000 0 72,000 16,000 11,000 13,000 3,000 10,000 455,000 5,000 500 5,500 4,500 0 49,500 20,000 0 2,500 14,000 150,000 168,000 0 20,000 6,983,000 7,399,000 7,434,500 7,718,000 FY 2019 Requested Final 68,500 68,500 2,500 2,500 15,000 15,000 4,000 4,000 6,000 6,000 4,000 4,000 46,000 46,000 31,500 31,500 5,000 5,000 2,000 2,000 15,000 15,000 12,500 12,500 0 0 2,000 2,000 71,000 71,000 2,500 2,500 82,000 82,000 63,000 63,000 10,000 10,000 0 0 77,000 77,000 12,000 12,000 11,000 11,000 18,000 18,000 6,500 6,500 5,000 5,000 566,500 566,500 5,000 5,000 500 500 5,500 5,500 5,000 5,000 0 0 49,500 49,500 20,000 20,000 140,000 208,000 5,000 5,000 14,000 14,000 0 150,000 464,000 464,000 60,000 60,000 0 0 8,937,000 147 9,155,000 Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 1,000 33% 0 0% 0 0% 0 0% (13,500) -30% 2,500 100% 0 0% 0 0% 0 0% 0 0% (2,500) -56% 10,000 16% 0 0% 0 0% 0 0% 0 0% 0 0% 5,000 7% (4,000) -25% 0 0% 5,000 38% 3,500 117% (5,000) -50% 111,500 25% 0 0% 0 0% 0 0% 500 11% 0 0% 0 0% 0 0% 208,000 208000% 2,500 100% 0 0% 0 0% 296,000 176% 60,000 60000% (20,000) -100% 1,756,000 24% Percent of General Fund Police 38% Total Department Budget Police 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2015 6,983,000 6,741,500 2016 7,434,500 7,135,621 2017 7,718,000 7,051,483 2018 7,399,000 3,352,265 Final 9,155,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Police 2% 7% 9% Personnel Services 5% Supplies Services Special Projects 77% 148 Capital Outlay/Projects CODE COMPLIANCE Council Adopted 149 Final Budget CODE COMPLIANCE Net Change from Previous Budget: $66,500 21% Code Enforcement’s responsibility is to enforce established Zoning & City Codes for the purpose of cleaning and enhancing the appearance of our community which will maintain or raise property values, reduce crime, and instill pride in our community. Significant Changes: • • Neighborhood Revitalization increased $12,000 (92%). Capital totaling $56,000 was approved. See below for more information. Capital Items: • After the budget was adopted Council approved two additional vehicles to be paid from Council’s Contingency. NEW PROJECTS Department CODE ENFORCEMENT CODE ENFORCEMENT Description MOBILE DATA COMPUTERS (4) VEHICLE REPLACEMENT 150 Amount $26,000 $30,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 3 4 4 4 2 4 4 4 151 FY2019 4 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 2019 Final 277,000 13,500 6,000 25,000 56,000 0 0 TOTAL 377,500 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 117 COMP TIME 120 HEALTH-DENTAL-LIFE INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL AND LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 233 UNIFORMS 237 EQUIPMENT/FURNITURE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 251 COMPUTER/PRINTER MAINTENANCE 253 VEHICLE MAINTENANCE/REPAIR 312 LEGAL SERVICES 351 CONFERENCE, SEMINAR & TRAINING 360 PRINTING COST 361 PUBLISHING/ADVERTISEMENT 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 381 WIRELESS COMMUNICATIONS 420 NEIGHBORHOOD REVITILIZATION 617 CAPITAL EQUIPMENT PURCHASE 650 VEHICLE PURCHASE TOTALS FY 2019 Final 200,000 1,000 0 26,000 13,000 3,000 24,000 5,000 2,000 3,000 1,000 3,500 500 1,000 500 2,500 1,000 1,000 0 2,500 0 1,000 1,000 500 1,500 0 2,000 25,000 26,000 30,000 377,500 152 Actual For the Fiscal Year ending June 30, 2015 2016 2017 145,609 213,793 235,011 11,981 8,417 7,824 6,168 6,106 5,519 15,456 9,757 18,560 0 0 0 0 0 0 0 0 0 179,215 266,913 129,149 Actual For the Fiscal Year ending June 30, 2015 2016 2017 108,654 156,475 176,204 96 0 33 1,191 1,062 641 12,893 23,228 22,042 6,524 9,345 10,017 1,526 2,185 2,343 11,442 17,937 19,391 2,777 2,668 3,661 507 893 680 0 0 0 0 0 0 3,023 2,707 1,740 0 0 113 634 1,441 532 2,044 0 1,257 368 973 1,347 5,463 813 0 447 911 268 0 0 0 0 1,573 2,566 1,650 1,800 1,800 1,155 1,960 1,197 319 468 1,218 0 0 0 4 5 851 105 70 35 1,803 418 2,935 15,456 9,757 18,560 0 0 0 0 0 0 July - Dec 2018 87,725 312 17 10,767 5,702 1,334 11,070 881 125 0 0 695 0 13 0 134 0 58 0 1,320 0 900 105 0 40 105 553 7,294 0 0 179,215 238,072 July - Dec 2018 117,932 2,221 1,703 7,294 0 0 0 238,072 266,913 129,149 Budget For the Fiscal Year ending June 30, 2015 2016 2017 227,000 272,000 267,000 15,500 19,500 19,500 14,000 16,000 16,000 15,000 13,000 13,000 0 0 0 0 0 0 0 0 0 271,500 320,500 315,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 162,000 188,000 188,000 0 2,000 2,000 0 0 0 24,000 36,000 30,000 11,000 12,000 12,000 3,000 3,000 3,000 19,000 22,000 22,000 5,000 5,000 5,000 1,000 2,000 2,000 2,000 2,000 3,000 1,500 1,500 1,500 5,500 3,500 3,500 500 500 500 1,000 1,000 1,000 1,500 1,500 1,500 1,000 1,000 2,500 0 6,000 3,500 2,000 2,000 2,000 0 0 1,000 2,500 2,500 2,500 5,000 5,000 5,000 1,000 3,000 3,000 2,500 2,500 2,500 1,000 1,000 1,000 1,500 1,500 1,500 0 0 0 3,000 3,000 3,000 15,000 13,000 13,000 0 0 0 0 0 0 271,500 320,500 315,500 2018 270,000 17,000 11,000 13,000 0 0 0 311,000 2018 194,000 1,000 0 27,000 13,000 3,000 23,000 5,000 2,000 2,000 1,000 3,500 500 1,000 1,500 2,500 3,500 1,000 0 2,500 0 3,000 2,500 1,000 1,500 0 3,000 13,000 0 0 311,000 FY 2019 Requested Final 277,000 277,000 13,500 13,500 6,000 6,000 25,000 25,000 56,000 56,000 0 0 0 0 377,500 377,500 FY 2019 Requested Final 200,000 200,000 1,000 1,000 0 0 26,000 26,000 13,000 13,000 3,000 3,000 24,000 24,000 5,000 5,000 2,000 2,000 3,000 3,000 1,000 1,000 3,500 3,500 500 500 1,000 1,000 500 500 2,500 2,500 1,000 1,000 1,000 1,000 0 0 2,500 2,500 0 0 1,000 1,000 1,000 1,000 500 500 1,500 1,500 0 0 2,000 2,000 25,000 25,000 26,000 26,000 30,000 30,000 377,500 153 377,500 Change FY 2018 to FY2019 Dollar Percent 7,000 3% (3,500) -21% (5,000) -45% 12,000 92% 56,000 56000% 0 0% 0 0% 66,500 21% Change FY 2018 to FY2019 Dollar Percent 6,000 3% 0 0% 0 0% (1,000) -4% 0 0% 0 0% 1,000 4% 0 0% 0 0% 1,000 50% 0 0% 0 0% 0 0% 0 0% (1,000) -67% 0 0% (2,500) -71% 0 0% 0 0% 0 0% 0 0% (2,000) -67% (1,500) -60% (500) -50% 0 0% 0 0% (1,000) -33% 12,000 92% 26,000 26000% 30,000 30000% 66,500 21% Percent of General Fund Code Compliance 2% Total Department Budget Code Compliance 400,000 300,000 200,000 100,000 0 Budget Actual 2015 271,500 179,215 2016 320,500 238,072 2017 315,500 266,913 2018 311,000 129,149 Final 377,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Code Compliance 4% 2% 8% Personnel Services Supplies Services Special Projects 86% 154 FIRE Council Adopted 155 Final Budget FIRE Net Change from Previous Budget: $81,500 2% Our Mission To protect the life, property, and environment of our community, neighbors, and guests by delivering professional life safety and hazard mitigation services. Our responsibilities include: • EMERGENCY SERVICES which is responsible for Emergency Response Services, Operations, Training and Logistics The El Mirage Fire Department (EMFD) began in the early 1960s when the citizens recognized the need for fire protection in the community and formed the El Mirage Volunteer Fire Department. In 1981, the City hired its first full-time fire chief and transitioned from a volunteer department to a full-time, paid department in 1987. Today the EMFD responds to nearly 3,000 calls for service annually. We respond to and mitigate a variety of emergency situations including fires, auto accidents, medical emergencies, swift water rescues, and hazardous materials incidents. The department is staffed with 24 sworn firefighters (8 per shift) who are ready to answer the community’s call for service 24 hours per day, 365 days a year. Two fire suppression vehicles are on duty each staffed with emergency medical technicians and paramedics. EMFD is presently rated as a fire protection class 3/9 from the Insurance Service Organization. Significant Changes: • • Ten additional positions were approved in this year’s budget. Six are proposed to be paid for by a grant. As a result Personnel services are projected to increase by $652,000 this year. Travel and Per Diem increased by $9,500 (950%). This increase is to allow for employee expenditures related to training and education. This increase will better allow us to manage the conference and seminar line item that was restrictive because of the lack of per diem and travel support component. 156 • • • • Miscellaneous Expenses decreased by $28,000 to $0 Wireless Communications increased by $33,000 (20%). This increase is related to an increase in dispatch fees from the City of Phoenix. Additionally an estimated amount of $29,000 is a result of a change in private ambulance billing that in the past was direct billed from Phoenix to the ambulance provider, these expenses would be billed directly to El Mirage now and reimbursed by the ambulance service. Special Projects increased by $13,000 (19%). This line item provides a central location to record the first year costs related to the ten new positions authorized by Council. First year costs include uniforms and turn out gear as well as fuel, training, and office supplies. Capital was reduced by $615,500. See below for more information. Capital Items: NEW PROJECTS Department FIRE FIRE Description WASHER/EXTRACTOR FIT TESTER FOR SELF CONTAINED BREATHING APPARATUS BATTALION CHIEF MOBILE RADIO BATTALION CHIEF VEHICLE FIRE CHIEF VEHICLE STAFF VEHICLE FIRE FIRE FIRE FIRE Amount $12,500 $16,000 $ 9,000 $66,000 $43,000 $43,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 26 26 24 24 25 24 24 26 157 FY2019 34 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 2019 Final 3,283,000 198,000 250,000 80,500 189,500 0 0 TOTAL 4,001,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 112 HOLIDAY PAY 113 MOVE-UP PAY 114 LONGEVITY PAY 117 COMP TIME 120 HEALTH-LIFE-DENTAL INSURANCE 121 CANCER INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 133 APSRS CONTRIBUTION 134 DEFERRED COMPENSATION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 198 WORKERS COMP. REIMBURSEMENT 199 LABOR DISTRIBUTION FY 2019 Final 2,362,000 150,000 76,000 0 3,000 0 402,000 3,000 3,000 38,000 516,000 25,000 110,000 9,000 18,000 0 (432,000) 158 Actual For the Fiscal Year ending June 30, 2015 2016 2017 2,455,145 2,433,576 2,564,181 155,678 151,898 198,658 189,946 197,942 188,959 0 0 0 10,067 43,873 70,931 0 0 0 0 0 0 2,810,836 2,827,290 July - Dec 2018 1,240,574 64,197 95,157 38,427 548,463 0 0 3,022,729 1,986,819 Actual For the Fiscal Year ending June 30, 2015 2016 2017 1,585,600 1,579,673 1,756,069 170,764 138,485 121,353 74,563 47,366 49,506 5,543 29,460 7,185 3,350 2,995 455 0 518 0 235,871 246,764 238,688 1,200 1,250 1,200 0 0 0 25,834 25,231 24,256 240,540 275,765 274,700 20,656 20,730 16,207 90,959 61,970 74,071 5,371 3,946 3,340 0 0 0 (5,106) (577) (1,899) 0 0 (950) July - Dec 2018 784,183 50,257 29,938 4,800 200 0 112,821 1,200 0 12,058 214,222 8,645 21,031 1,219 0 0 0 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 2,933,500 2,793,500 2,790,000 2,631,000 207,000 196,500 201,500 184,000 211,000 213,500 215,500 232,000 0 0 0 67,500 16,000 45,000 64,000 805,000 0 0 0 0 0 0 0 0 3,367,500 3,248,500 3,271,000 3,919,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 1,972,000 1,780,000 1,854,000 1,650,000 206,500 206,500 207,000 150,000 69,000 68,000 51,000 49,000 0 0 0 0 3,000 3,000 3,000 3,000 0 0 0 0 255,000 256,000 239,000 271,000 2,000 2,000 2,000 2,000 13,000 13,000 0 0 30,000 30,000 28,000 27,000 244,000 298,000 279,000 364,000 22,000 22,000 18,000 17,000 95,000 96,000 89,000 78,000 7,000 7,000 7,000 7,000 15,000 12,000 13,000 13,000 0 0 0 0 0 0 0 0 FY 2019 Requested Final 3,283,000 3,283,000 198,000 198,000 245,000 250,000 80,500 80,500 103,500 189,500 0 0 0 0 3,910,000 4,001,000 FY 2019 Requested Final 2,362,000 2,362,000 150,000 150,000 76,000 76,000 0 0 3,000 3,000 0 0 402,000 402,000 3,000 3,000 3,000 3,000 38,000 38,000 516,000 516,000 25,000 25,000 110,000 110,000 9,000 9,000 18,000 18,000 0 0 (432,000) (432,000) 159 Change FY 2018 to FY2019 Dollar Percent 652,000 25% 14,000 8% 18,000 8% 13,000 19% (615,500) -76% 0 0% 0 0% 81,500 2% Change FY 2018 to FY2019 Dollar Percent 712,000 43% 0 0% 27,000 55% 0 0% 0 0% 0 0% 131,000 48% 1,000 50% 3,000 3000% 11,000 41% 152,000 42% 8,000 47% 32,000 41% 2,000 29% 5,000 38% 0 0% (432,000) -432000% EXPENDITURE DETAIL (CONT'D) 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL AND LUBRICANTS 212 MEDICAL EQUIPMENT/SUPPLIES 213 SAFETY EQUIPMENT/SUPPLIES 230 OFFICE SUPPLIES 231 BUILDING JANITORIAL SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 233 UNIFORMS 237 EQUIPMENT/FURNITURE PURCHASE 240 PUBLIC EDUCATION 249 OPERATING MATERIAL & SUPPLIES 250 BUILDING MAINTENANCE/REPAIR 252 COMM EQUIPMENT MAINT/REPAIR 253 VEHICLE MAINTENANCE/REPAIR 254 COPIER USAGE/SUPPLIES/MAINTENANCE 261 EQUIPMENT MAINTENANCE 267 LIFE SAVING EQUIPMENT REPAIR 269 OTHER MAINTENANCE/REPAIRS 311 PROFESSIONAL SERVICES 320 MEDICAL/DRUG EXAMS & TESTING 350 TRAVEL AND PER DIEM 351 CONFERENCE, SEMINAR & TRAINING 352 PARAMEDIC TRAINING 353 TUITION REIMBURSEMENT 360 PRINTING COST 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 377 MISCELLANEOUS EXPENSES 381 WIRELESS COMMUNICATIONS 395 TECH/SOFTWARE SUPPORT 400 SPECIAL PROJECTS 617 CAPITAL EQUIPMENT PURCHASE 635 COMMUNICATION EQUIP PURCHASE 650 VEHICLE PURCHASE TOTALS FY 2019 Final 1,500 18,000 10,000 40,000 3,500 3,500 2,000 24,000 9,000 6,500 2,000 7,000 2,500 57,500 1,500 3,500 5,000 1,000 5,000 0 10,500 7,500 12,500 7,000 1,000 500 1,000 0 3,500 201,500 80,500 28,500 9,000 152,000 4,001,000 160 Actual For the Fiscal Year ending June 30, 2015 2016 2017 973 1,330 1,576 17,570 12,364 13,650 6,130 7,758 10,376 35,788 33,287 49,392 3,089 2,950 2,912 3,471 3,431 3,503 1,027 2,248 980 19,660 19,846 18,356 5,786 4,993 6,023 2,411 5,305 6,258 1,922 1,826 1,994 1,224 1,466 2,981 479 0 15,197 47,533 48,761 55,829 832 877 946 2,284 2,746 3,440 4,858 2,200 4,444 643 510 801 4,620 2,505 2,580 14,945 17,536 15,929 638 990 668 2,505 7,128 5,758 1,505 692 4,666 3,778 902 2,123 938 745 1,126 193 229 155 0 475 436 0 0 0 1,005 1,221 3,563 159,817 165,519 151,956 0 0 0 0 36,184 7,376 10,067 7,689 15,583 0 0 47,973 2,812,851 2,829,306 3,024,746 July - Dec 2018 661 4,652 1,139 8,257 833 592 104 6,327 753 495 348 7,838 0 29,176 336 1,614 1,070 0 2,459 0 224 7,213 282 473 402 70 820 0 1,461 81,755 38,427 0 0 548,463 1,988,837 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 1,500 1,500 1,500 1,500 27,500 18,000 18,000 18,000 5,000 8,000 13,000 10,000 64,500 50,000 50,000 40,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 2,000 2,000 2,000 2,000 20,000 21,500 21,500 21,500 6,000 6,000 6,000 6,000 3,500 6,500 6,500 6,500 2,000 2,000 2,000 2,000 3,000 3,000 3,000 4,000 2,500 2,500 2,500 2,500 52,000 57,500 57,500 52,000 1,000 1,500 1,500 1,500 3,500 3,500 3,500 3,500 5,000 5,000 5,000 5,000 1,000 1,000 1,000 1,000 5,000 5,000 5,000 5,000 23,000 20,000 20,000 0 1,000 1,000 1,000 1,000 2,500 7,500 7,500 7,500 6,000 6,000 6,000 12,500 6,000 6,000 6,000 4,000 1,000 1,000 1,000 1,000 500 500 500 500 0 500 500 500 0 0 0 28,000 1,500 1,500 1,500 3,500 164,500 164,500 166,500 168,500 0 0 0 67,500 1,000 37,000 0 155,000 8,000 16,000 0 15,000 0 0 48,000 650,000 3,369,515 3,250,516 3,273,017 3,921,518 FY 2019 Requested Final 1,500 1,500 18,000 18,000 10,000 10,000 40,000 40,000 3,500 3,500 3,500 3,500 2,000 2,000 24,000 24,000 9,000 9,000 6,500 6,500 2,000 2,000 7,000 7,000 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 0 0 10,500 10,500 7,500 7,500 12,500 12,500 7,000 7,000 1,000 1,000 500 500 1,000 1,000 28,000 0 3,500 3,500 168,500 201,500 80,500 80,500 28,500 28,500 9,000 9,000 66,000 152,000 3,910,000 4,001,000 161 Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 2,500 12% 3,000 50% 0 0% 0 0% 3,000 75% 0 0% 5,500 11% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 9,500 950% 0 0% 0 0% 3,000 75% 0 0% 0 0% 500 100% (28,000) -100% 0 0% 33,000 20% 13,000 19% (126,500) -82% 9,000 9000% (498,000) -77% 79,482 2% Percent of General Fund Fire 16% Total Department Budget Fire 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Budget Actual 2015 3,367,500 2,810,836 2016 3,248,500 2,827,290 2017 3,271,000 3,022,729 2018 3,919,500 1,986,819 Final 4,001,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Fire 6% 2% 5% Personnel Services 5% Supplies Services Special Projects 82% 162 Capital Outlay/Projects TRANSFERS & CONTINGENCY Council Adopted 163 Final Budget TRANSFERS & CONTINGENCY Net Change from Previous Budget: $266,000 9% Transfers between funds account for a variety of internal activity. Transfers can be repetitive (yearafter-year) or one-time. Repetitive transfers are made to comply with Council directives and contractual commitments or to fund administrative and operations services. Onetime 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. Significant Changes: • • • Transfers to other funds decreased by $929,500. Construction – CIP (City Hall) was reduced by $314,000 to $0 as the project has been completed. Contingency is set at $1,509,000. Capital Items: • No capital was requested in this year’s budget. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 164 FY2019 0 Transfers: 165 Fund Name: General Fund Fund Number : 10 Department Name: Transfers Department Number: 680/690 EXPENDITURE DETAIL Acct Acct Description 933 TRANSFER OUT - POLICE GRANTS 938 TRANSFER OUT - STREETS (HURF) 940 TRANSFER OUT - WATER FUND 943 TRANSFER OUT - STREETS CIP 947 TRANSFER OUT - COURT FUND 948 TRANSFER OUT - DEBT SERVICE 668 CONSTRUCTION - CIP (CITY HALL) 699 CAPITAL REQUEST NOT IN CIP 730 COST OF ISSUANCE 750 INTEREST 759 EXCISE BOND PRINCIPAL 773 TRUST/AGENCY FEES 920 RESERVE TOTALS 0 186,000 270,000 833,000 126,000 100,000 0 0 0 120,500 157,500 500 1,509,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 2,962 0 0 208,000 481,000 83,500 175,000 183,000 325,000 0 430,000 893,500 219,000 327,500 23,500 100,000 100,000 100,000 33,400 2,401,452 5,073,399 5,093 5,093 6,426 0 0 0 0 93,690 126,150 0 0 0 0 0 0 5,712 41,148 101,931 3,302,500 749,167 FY 2019 Final 166 4,062,883 6,733,406 July - Dec 2018 0 502,004 125,002 412,754 132,502 50,002 61,341 0 0 63,075 0 300 0 1,346,980 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 208,000 553,000 83,500 1,004,000 175,000 183,000 325,000 250,000 0 430,000 893,500 825,500 219,000 327,500 23,500 265,000 100,000 100,000 100,000 100,000 0 7,600,000 5,198,500 314,000 0 0 267,000 0 0 75,000 75,000 0 0 66,000 126,500 126,500 0 0 0 151,500 0 30,000 30,000 0 200,000 91,500 251,000 0 902,000 9,456,000 7,373,500 3,036,500 FY 2019 Requested Final 0 0 186,000 186,000 270,000 270,000 833,000 833,000 7,000 126,000 100,000 100,000 0 0 0 0 0 0 120,500 120,500 157,500 157,500 500 500 1,669,000 1,509,000 3,343,500 167 3,302,500 Change FY 2018 to FY2019 Dollar Percent 0 0% (818,000) -81% 20,000 8% 7,500 1% (139,000) -52% 0 0% (314,000) -100% 0 0% 0 0% (6,000) -5% 6,000 4% 500 500% 1,509,000 1509000% 266,000 9% Percent of General Fund Transfer & Contingency 14% Total Department Budget Transfer & Contingency 10,500,000 9,000,000 7,500,000 6,000,000 4,500,000 3,000,000 1,500,000 0 Budget Actual 2015 902,000 749,167 2016 9,456,000 4,062,883 2017 7,373,500 6,733,406 2018 3,036,500 1,346,980 Final 3,302,500 Current year actual data = 6 months (July through December) 168 WATER FUND Council Adopted Final Budget 169 Department Budget as a Percent of Total Water Fund Budget 4% 28% 29% 4% 3% 32% Utility Administration Water Operations Customer Service Engineering Capital Projects Debt Service/Transfers 170 THIS PAGE INTENTIONALLY LEFT BLANK 171 Water Fund Summary Summary of Revenues and Expenditures by Department REVENUES Actual For the Fiscal Year ending June 30, 2015 2016 2017 9,159,779 9,328,038 9,298,840 241,662 181,573 171,483 27,250 47,092 75,984 Charges for Services Fines and Forfeitures Miscellaneous FY 2019 Final 9,330,000 170,000 35,000 July - Dec 2018 5,083,428 87,102 16,651 Water Fund Revenues before Transfers 9,535,000 9,428,691 9,556,704 9,546,308 5,187,181 Lease/Bond Proceeds Transfers In 1,075,000 1,285,000 0 1,142,500 0 1,137,000 0 1,441,000 0 652,004 Total Water Fund Revenues 11,895,000 10,571,191 10,693,704 10,987,308 5,839,185 Utility Administration Water Operations Customer Service Engineering Capital Projects Debt Service/Fees 543,500 3,926,000 620,000 409,500 4,377,000 354,000 293,994 2,286,285 508,301 339,835 1,527,513 446,100 274,441 2,325,740 528,065 359,780 1,540,092 424,061 455,467 2,614,873 516,339 391,629 1,555,436 268,416 205,329 1,862,865 265,487 157,941 1,173,862 0 Water Fund Expenditures before Transfers/Bond Principal 10,230,000 5,402,028 5,452,179 5,802,161 3,665,484 Transfers Out Bond Principal 2,283,000 1,239,500 2,270,000 0 2,311,500 0 2,260,500 0 1,124,002 0 Total Water Fund Expenditures 13,752,500 7,672,028 7,763,679 8,062,661 4,789,486 Net Revenue over Expenditures (1,857,500) 2,899,163 2,930,025 2,924,647 1,049,699 EXPENDITURES 172 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 8,270,000 8,495,000 9,620,000 9,135,000 180,000 180,000 200,000 180,000 20,000 5,000 20,000 60,000 FY 2019 Requested Final 9,330,000 9,330,000 170,000 170,000 35,000 35,000 Change FY 2018 to FY2019 Dollar Percent 195,000 2% (10,000) -6% (25,000) -42% 8,470,000 8,680,000 9,840,000 9,375,000 9,535,000 9,535,000 160,000 2% 1,537,500 1,142,500 2,009,000 1,137,000 2,085,000 1,441,000 1,970,000 1,304,000 1,075,000 1,285,000 1,075,000 1,285,000 (895,000) (19,000) -45% -1% 11,150,000 11,826,000 13,366,000 12,649,000 11,895,000 11,895,000 (754,000) -6% 316,500 6,355,000 519,500 391,500 2,309,500 504,000 339,500 4,893,500 536,000 399,000 3,353,500 504,000 508,000 5,215,500 506,000 399,500 3,725,000 405,000 527,000 3,810,000 550,500 415,500 4,352,000 161,000 543,500 3,926,000 620,000 409,500 3,325,000 354,000 543,500 3,926,000 620,000 409,500 4,377,000 354,000 16,500 116,000 69,500 (6,000) 25,000 193,000 3% 3% 13% -1% 1% 120% 10,396,000 10,025,500 10,759,000 9,816,000 9,178,000 10,230,000 414,000 4% 2,270,000 1,119,000 2,311,500 1,119,000 2,260,500 1,184,000 2,248,000 1,068,000 2,283,000 1,239,500 2,283,000 1,239,500 35,000 171,500 2% 16% 13,785,000 13,456,000 14,203,500 13,132,000 12,700,500 13,752,500 620,500 5% (2,635,000) (1,630,000) (837,500) (483,000) (805,500) (1,857,500) (1,374,500) 285% 173 Fund Name: Water Fund Fund Number : 53 Department Name: Revenue Department Number: 300 SUMMARY OF REVENUES Category Description Charges for Services Fines and Forfeitures Miscellaneous Bond Proceeds Transfers In FY 2019 Final 9,330,000 170,000 35,000 1,075,000 1,285,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 9,159,779 9,328,038 9,298,840 241,662 181,573 171,483 27,250 47,092 75,984 0 0 0 1,142,500 1,137,000 1,441,000 July - Dec 2018 5,083,428 87,102 16,651 0 652,004 TOTAL 11,895,000 10,571,191 10,987,308 5,839,185 FY 2019 Final 8,500,000 600,000 150,000 0 60,000 170,000 0 20,000 20,000 0 0 15,000 0 1,075,000 1,285,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 8,393,891 8,581,042 8,566,748 370,329 427,182 468,995 279,792 218,473 173,624 455 105 1,150 77,353 67,160 61,330 241,207 181,468 170,333 23,215 26,821 22,984 15,200 7,360 5,160 4,374 12,044 16,603 0 0 0 (56) (205) (26) 13,997 25,019 58,930 8,935 10,234 478 0 0 0 1,142,500 1,137,000 1,441,000 July - Dec 2018 4,618,010 356,164 71,205 165 29,855 86,937 0 8,195 9,935 0 (165) 6,686 195 0 652,004 11,895,000 10,571,191 5,839,185 100 WATER SERVICE CHARGES 130 WATER RECHARGE FEE 140 TURN OFF/ON FEES 145 DOOR NOTICE FEES 150 NEW WATER ACCOUNTS 170 LATE FEE 200 IRRIGATION WATER 400 NEW METERS 842 INTEREST REVENUE 850 CONTRIBUTIONS 940 CASH OVER/SHORT ACCOUNT 750 UNCLASSIFIED REVENUES 755 RECOVERY FROM PRIOR YEAR 501 BOND PROCEEDS 970 TRANSFER IN TOTALS 174 10,693,704 10,693,704 10,987,308 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 8,270,000 8,495,000 9,620,000 9,135,000 180,000 180,000 200,000 180,000 20,000 5,000 20,000 60,000 1,537,500 2,009,000 2,085,000 1,970,000 1,142,500 1,137,000 1,441,000 1,304,000 FY 2019 Requested Final 9,330,000 9,330,000 170,000 170,000 35,000 35,000 1,075,000 1,075,000 1,285,000 1,285,000 Change FY 2018 to FY2019 Dollar Percent 195,000 2% (10,000) -6% (25,000) -42% (895,000) -45% (19,000) -1% 11,150,000 11,895,000 (754,000) 11,826,000 13,366,000 12,649,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 7,550,000 7,800,000 8,980,000 8,500,000 350,000 320,000 350,000 375,000 250,000 250,000 200,000 190,000 0 0 0 0 80,000 80,000 60,000 60,000 180,000 180,000 200,000 180,000 20,000 25,000 20,000 0 20,000 20,000 10,000 10,000 5,000 5,000 5,000 10,000 0 0 0 35,000 0 0 0 0 10,000 0 10,000 10,000 5,000 0 5,000 5,000 1,537,500 2,009,000 2,085,000 1,970,000 1,142,500 1,137,000 1,441,000 1,304,000 11,150,000 11,826,000 13,366,000 12,649,000 11,895,000 -6% FY 2019 Requested Final 8,500,000 8,500,000 600,000 600,000 150,000 150,000 0 0 60,000 60,000 170,000 170,000 0 0 20,000 20,000 20,000 20,000 0 0 0 0 15,000 15,000 0 0 1,075,000 1,075,000 1,285,000 1,285,000 Change FY 2018 to FY2019 Dollar Percent 0 0% 225,000 60% (40,000) -21% 0 0% 0 0% (10,000) -6% 0 0% 10,000 100% 10,000 100% (35,000) -100% 0 0% 5,000 50% (5,000) -100% (895,000) -45% (19,000) -1% 11,895,000 (754,000) 175 11,895,000 -6% Percent of Citywide Expenditure Budget (Excludes Contingency) Water Fund 19% Total Fund Budget Water Fund 15,000,000 12,000,000 9,000,000 6,000,000 3,000,000 0 Budget Actual 2015 13,785,000 7,672,028 2016 13,456,000 7,763,679 2017 14,203,500 8,062,661 2018 13,132,000 4,789,486 Final 13,752,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Water Fund 4% 23% Personnel Services 33% Supplies 5% Services Special Projects Capital Outlay/Projects 19% 16% 176 Debt Service/Fees UTILITIES ADMINISTRATION Council Adopted 177 Final Budget UTILITIES ADMINISTRATION Net Change from Previous Budget: $16,500 3% The utilities administration budget houses costs associated with the administrative aspects of management of the utilities enterprise fund. Types of administrative costs include personnel related to the utilities fund from multiple departments such as finance and public works and professional services including rate and financial studies. Significant Changes: • A full rate study is included this year. The $33,000 (367%) increase in this line item more than offset the $21,000 (5%) reduction in salaries and wages. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 2 2 4 4 2 1 3 3 178 FY2019 4 THIS PAGE INTENTIONALLY LEFT BLANK 179 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 2019 Final 486,000 5,000 10,500 42,000 0 0 0 TOTAL 543,500 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 COMPENSATION INSURANCE 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 230 OFFICE SUPPLIES 248 SOFTWARE PURCHASE 311 PROFESSIONAL SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE, SEMINAR & TRAINING 370 DUES-MEMBERSHIPS-FEES 436 RATE STUDY TOTALS FY 2019 Final 363,000 44,000 22,000 6,000 43,000 4,000 2,000 2,000 5,000 0 0 2,500 6,500 1,500 42,000 543,500 180 Actual For the Fiscal Year ending June 30, 2015 2016 2017 287,934 267,698 421,051 3,237 3,201 5,235 2,823 2,222 13,181 0 1,320 16,000 0 0 0 0 0 0 0 0 0 293,994 455,467 205,329 Actual For the Fiscal Year ending June 30, 2015 2016 2017 220,518 207,596 313,803 21,678 20,230 24,539 13,254 12,211 19,275 3,100 2,922 4,508 25,572 22,404 57,343 3,465 2,068 930 347 266 653 0 0 0 3,237 1,701 5,235 0 1,500 0 0 0 8,018 0 0 497 2,033 1,722 2,682 790 500 1,983 0 1,320 16,000 July - Dec 2018 157,084 13,094 9,396 2,225 18,065 268 279 0 922 0 0 2,272 1,399 325 0 293,994 274,441 July - Dec 2018 200,412 922 3,996 0 0 0 0 274,441 455,467 205,329 Budget For the Fiscal Year ending June 30, 2015 2016 2017 288,000 311,000 483,000 17,500 8,500 8,500 2,000 11,000 7,500 9,000 9,000 9,000 0 0 0 0 0 0 0 0 0 316,500 339,500 508,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 220,000 235,000 362,000 18,000 24,000 42,000 13,000 14,000 22,000 4,000 4,000 6,000 26,000 27,000 42,000 4,000 4,000 4,000 1,000 1,000 2,000 2,000 2,000 3,000 17,500 8,500 8,500 0 0 0 0 0 0 0 0 0 500 9,500 6,000 1,500 1,500 1,500 9,000 9,000 9,000 316,500 339,500 508,000 2018 504,000 5,000 9,000 9,000 0 0 0 527,000 2018 384,000 39,000 22,000 6,000 45,000 4,000 2,000 2,000 5,000 0 0 1,500 6,000 1,500 9,000 527,000 FY 2019 Requested Final 486,000 486,000 5,000 5,000 10,500 10,500 42,000 42,000 0 0 0 0 0 0 543,500 543,500 FY 2019 Requested Final 363,000 363,000 44,000 44,000 22,000 22,000 6,000 6,000 43,000 43,000 4,000 4,000 2,000 2,000 2,000 2,000 5,000 5,000 0 0 0 0 2,500 2,500 6,500 6,500 1,500 1,500 42,000 42,000 543,500 181 543,500 Change FY 2018 to FY2019 Dollar Percent (18,000) -4% 0 0% 1,500 17% 33,000 367% 0 0% 0 0% 0 0% 16,500 3% Change FY 2018 to FY2019 Dollar Percent (21,000) -5% 5,000 13% 0 0% 0 0% (2,000) -4% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 1,000 67% 500 8% 0 0% 33,000 367% 16,500 3% Percent of Water Fund Utilities Administration 4% Total Department Budget Utilities Administration 600,000 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2015 316,500 293,994 2016 339,500 274,441 2017 508,000 455,467 2018 527,000 205,329 Final 543,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Utilities Administration 2% 8% 1% Personnel Services Supplies Services Special Projects 89% 182 WATER OPERATIONS Council Adopted 183 Final Budget WATER OPERATIONS Net Change from Previous Budget: $116,000 3% Water is responsible for the safe, reliable and efficient production and distribution of potable water throughout the City of El Mirage and City of Surprise's Original Town Site. Water operations houses the costs related to the day to day operations of the water distribution and production systems. Daily system operations include leak locating and repair, water quality testing and data logging for environmental compliance, and general maintenance on system assets. The City’s water distribution and production systems consist of 10 wells, over 120 miles of water lines, more than 2500 valves, and 1100 fire hydrants. Routine tasks include the following: • • • • • • • • • Replace leaking water service lines Repair water main breaks and leaks Operation and maintenance of all City owned fire hydrants and valves Provide field customer service in relation to water services Inspection and operation of City owned well and booster sites Mark underground water, wastewater and reclaim lines Troubleshoot customer complaints regarding high and low water consumption Manage Dysart Ranchettes Irrigation System Mark City owned underground utilities per A.R.S. 40-360.21-31 marking (AZ811) Significant Changes: • • • • Personnel Services increased by $38,500 (5%) primarily from increased benefit costs. Liability Insurance increased by $21,000 (11%) to reflect the updated premiums and asset additions. Landscaping/Irrigation costs increased by $65,000 (17%) to account for new landscape maintenance areas acquired as part of the El Mirage and Thunderbird Road projects. Capital increased by $50,000 (625%). More detailed information can be found in the Capital Items section. 184 Capital Items: Capital Type: Equipment Equipment Equipment Capital Outlay Description & Justification: New/Repl. Amount MOBILE PRESSURE WASHER Industrial grade mobile pressure washer needed for Water division operations to allow staff to efficiently complete the following: Fire hydrant cleaning (1300 plus hydrants maintained annually); Equipment cleaning; Water storage tank cleaning and degreasing; Road/sidewalk cleanup after water system repairs; Graffiti removal. TRIMBLE GPS DATA COLLECTOR This is an electronic collection and mapping of coordinates for water system assets including fire hydrants, waterlines, valves, meters, manholes, cleanouts, and backflow devices. This data is necessary to maintain an updated and accurate GIS system (geographic information system). VEHICLE REPLACEMENT PROGRAM Program identifies replacement based on two basic metrics: • 100,000 miles and/or excessive maintenance costs • Replace two (2) water vehicles over next 2 years N $16,000 N $10,000 R $32,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 10.7 10.7 10 10 8 9 9 8 185 FY2018 10 Fund Name: Water Fund Fund Number : 53 Department Name: Water Operations Department Number: 403 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 800 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Loss on Assets Contingency FY 2019 Final 810,000 369,000 1,337,000 1,352,000 58,000 0 0 0 TOTAL 3,926,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 117 COMPTIME 120 HEALTH-LIFE-DENTAL INSURANCE 123 CALL BACK PAY 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 199 LABOR DISTRIBUTION FY 2019 Final 533,000 32,000 0 118,000 8,000 35,000 9,000 67,000 25,000 3,000 7,000 (27,000) 186 Actual For the Fiscal Year ending June 30, 2015 2016 2017 596,059 630,722 681,587 362,123 361,240 379,662 1,218,888 1,234,098 1,337,729 107,269 98,330 215,057 0 0 0 0 0 0 1,945 1,350 838 0 0 0 2,286,285 2,325,740 July - Dec 2018 360,531 173,344 725,596 603,394 0 0 0 0 2,614,873 1,862,865 Actual For the Fiscal Year ending June 30, 2015 2016 2017 402,239 414,082 442,195 27,937 37,529 21,212 3,154 5,527 8,500 77,108 84,338 82,422 0 0 0 24,814 27,496 28,017 5,803 6,430 6,552 49,106 53,407 85,971 19,335 15,543 20,469 1,562 1,371 1,249 0 0 0 (15,000) (15,000) (15,000) July - Dec 2018 259,253 11,142 2,010 43,799 0 15,930 3,726 31,327 6,443 402 0 (13,500) Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 747,500 724,500 694,500 771,500 366,000 359,000 761,000 369,000 1,251,500 1,251,000 1,224,000 1,251,000 3,895,000 2,534,000 2,299,000 1,410,500 95,000 25,000 237,000 8,000 0 0 0 0 0 0 0 0 0 0 0 0 6,355,000 4,893,500 5,215,500 3,810,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 518,000 500,000 477,000 522,000 6,000 6,000 6,000 32,000 0 0 0 0 96,000 96,000 89,000 94,000 7,500 7,500 7,500 7,500 33,000 32,000 31,000 35,000 8,000 8,000 8,000 9,000 60,000 56,000 57,000 64,000 26,000 26,000 24,000 25,000 3,000 3,000 3,000 3,000 5,000 5,000 7,000 7,000 (15,000) (15,000) (15,000) (27,000) FY 2019 Requested Final 810,000 810,000 369,000 369,000 1,337,000 1,337,000 1,352,000 1,352,000 58,000 58,000 0 0 0 0 0 0 3,926,000 3,926,000 FY 2019 Requested Final 533,000 533,000 32,000 32,000 0 0 118,000 118,000 8,000 8,000 35,000 35,000 9,000 9,000 67,000 67,000 25,000 25,000 3,000 3,000 7,000 7,000 (27,000) (27,000) 187 Change FY 2018 to FY2019 Dollar Percent 38,500 5% 0 0% 86,000 7% (58,500) -4% 50,000 625% 0 0% 0 0% 0 0% 116,000 3% Change FY 2018 to FY2019 Dollar Percent 11,000 2% 0 0% 0 0% 24,000 26% 500 7% 0 0% 0 0% 3,000 5% 0 0% 0 0% 0 0% 0 0% EXPENDITURE DETAIL (CONT'D) 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL AND LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 220 METERS/PARTS/CALIBRATION 221 PIPES AND FITTINGS 222 CHEMICAL EXPENSE 225 ASPHALT/COAL MATERIAL 226 FIRE HYDRANTS/PARTS 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 233 UNIFORMS 237 EQUIPMENT/FURNITURE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 250 BUILDING MAINTENANCE/REPAIR 251 COMPUTER/PRINTER MAINTENANCE 253 VEHICLE MAINTENANCE/REPAIR 255 WELL SITE MAINT/REPAIRS 269 OTHER MAINTENANCE/REPAIRS 311 PROFESSIONAL SERVICES 312 LEGAL SERVICES 313 CONTRACTED SERVICES 314 LIABILITY INSURANCE 325 TECH/SOFTWARE SUPPORT 326 LICENSE AND PERMITS 328 EQUIPMENT RENT/LEASES 333 SAMPLING/TESTING 340 ANNUAL WATER FEES 351 CONFERENCE, SEMINAR & TRAINING 360 PRINTING COST 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 376 LATE FEES/INTEREST CHARGES 377 MISCELLANEOUS EXPENSES 381 WIRELESS COMMUNICATIONS 385 BUILDING WATER/SEWER SERVICES 386 LANDSCAPING/IRRIGATION 387 UTILITY ELECTRICITY 418 SPECIAL PROJECTS 482 ASSURED WATER SUPPLY 617 CAPITAL EQUIPMENT PURCHASE 650 VEHICLE PURCHASE 850 LOSS ON RETIRE/SALE OF ASSETS TOTALS FY 2019 Final 7,000 23,500 8,500 40,000 38,000 18,500 6,000 8,000 1,500 500 2,000 1,500 1,000 3,500 500 25,500 181,000 2,500 18,500 0 112,500 208,000 32,000 12,000 7,000 35,000 25,000 8,000 1,000 1,000 8,000 0 0 9,500 44,000 440,500 375,000 0 1,352,000 26,000 32,000 0 3,926,000 188 Actual For the Fiscal Year ending June 30, 2015 2016 2017 11,006 9,209 9,011 29,704 19,430 19,651 8,427 12,770 5,855 1,837 6,071 26,405 50,813 74,547 37,511 13,031 17,039 20,462 5,259 8,066 3,081 17,563 16,089 3,509 2,088 2,460 1,201 0 466 2,991 1,650 2,158 1,282 21,361 11,394 6,165 4,236 6,474 1,610 549 377 1,145 712 0 0 25,743 39,144 18,641 167,345 134,334 219,916 800 1,212 1,225 7,223 19,129 12,716 0 0 0 104,518 119,496 184,634 166,925 172,808 190,859 28,479 26,270 28,718 11,230 11,380 10,960 4,870 12,527 18,101 31,643 22,479 27,313 7,906 12,009 23,710 3,244 4,758 4,028 597 1,070 471 24 0 155 3,954 6,120 3,283 505 0 0 0 1,740 375 8,396 8,840 9,172 31,303 33,058 34,394 453,181 426,646 406,674 354,890 355,766 382,168 5,114 0 38,615 102,156 98,330 176,442 0 0 0 0 0 0 1,945 1,350 838 2,288,300 2,327,756 2,616,890 July - Dec 2018 4,049 8,924 3,192 16,238 23,365 13,947 702 523 709 0 1,827 485 6,452 1,959 0 11,966 74,415 4,591 4,330 0 55,849 100,938 9,726 4,950 2,288 4,659 25,000 1,065 0 44 5,436 4,261 0 3,004 13,535 292,625 197,887 8,356 595,038 0 0 0 1,864,883 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 4,000 5,000 5,000 5,000 36,000 23,500 23,500 23,500 4,500 5,500 5,500 8,500 10,000 10,000 420,000 25,000 58,000 78,000 58,000 58,000 18,500 18,500 18,500 18,500 5,000 6,000 6,000 6,000 20,000 20,000 12,000 12,000 1,500 1,500 1,500 1,500 500 500 500 500 2,000 2,000 2,000 2,000 1,500 1,500 1,500 1,500 1,000 1,000 1,000 1,000 0 500 500 500 500 500 500 500 25,500 25,500 25,500 25,500 175,000 157,000 177,000 177,000 2,500 2,500 2,500 2,500 27,000 26,000 26,000 18,500 10,000 10,000 10,000 0 112,500 112,500 112,500 112,500 178,000 187,000 187,000 187,000 15,500 15,500 25,000 32,000 14,000 12,000 12,000 12,000 3,000 7,000 7,000 7,000 40,000 35,000 35,000 35,000 62,500 60,000 25,000 25,000 2,500 3,500 3,500 8,000 1,500 1,000 1,000 1,000 1,000 1,000 1,000 1,000 8,000 8,000 8,000 8,000 0 0 0 0 0 0 0 0 9,000 9,500 13,000 9,500 60,000 56,000 51,000 44,000 280,500 280,500 280,500 375,500 426,500 426,500 426,500 375,000 0 0 20,000 58,500 3,895,000 2,534,000 2,279,000 1,352,000 0 0 237,000 8,000 95,000 25,000 0 0 0 0 0 0 6,357,015 4,895,516 5,217,517 3,812,018 FY 2019 Requested Final 7,000 7,000 23,500 23,500 8,500 8,500 40,000 40,000 38,000 38,000 18,500 18,500 6,000 6,000 8,000 8,000 1,500 1,500 500 500 2,000 2,000 1,500 1,500 1,000 1,000 3,500 3,500 500 500 25,500 25,500 181,000 181,000 2,500 2,500 18,500 18,500 0 0 112,500 112,500 208,000 208,000 32,000 32,000 12,000 12,000 7,000 7,000 35,000 35,000 25,000 25,000 8,000 8,000 1,000 1,000 1,000 1,000 8,000 8,000 0 0 0 0 9,500 9,500 44,000 44,000 440,500 440,500 375,000 375,000 0 0 1,352,000 1,352,000 26,000 26,000 32,000 32,000 0 0 3,926,000 189 3,926,000 Change FY 2018 to FY2019 Dollar Percent 2,000 40% 0 0% 0 0% 15,000 60% (20,000) -34% 0 0% 0 0% (4,000) -33% 0 0% 0 0% 0 0% 0 0% 0 0% 3,000 600% 0 0% 0 0% 4,000 2% 0 0% 0 0% 0 0% 0 0% 21,000 11% 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% 65,000 17% 0 0% (58,500) -100% 0 0% 18,000 225% 32,000 32000% 0 0% 113,982 3% Percent of Water Fund Water Operations 29% 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 Budget Actual 2015 6,355,000 2,286,285 2016 4,893,500 2,325,740 2017 5,215,500 2,614,873 2018 3,810,000 1,862,865 Final 3,926,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Water Operations 2% 21% 34% Personnel Services 9% Supplies Services Special Projects Capital Outlay/Projects 34% 190 CUSTOMER SERVICE Council Adopted 191 Final Budget CUSTOMER SERVICE Net Change from Previous Budget: $69,500 13% Customer service is responsible for the tracking and billing of water use through the El Mirage utility system. Customer service manages over 11,000 customer accounts and provides monthly billing for water, sewer, and trash services. Customer service also handles payments and reservations for City facilities. Account payments can be made in person at the customer service office (14406 N. Alto Street) which is open from 8 AM to 5:30 PM, Monday through Friday, over the phone, or online. Routine tasks include the following: • • • Set up customer accounts for water, sewer and trash services. Provide monthly billing for utilities services to over 11,000 City of El Mirage accounts. Track water usage through El Mirage’s automated meter infrastructure (AMI). Significant Changes: • • Part-time positions were converted to full-time positions increasing full time equivalents from 5.3 to 6.0. The change resulted in an $80,000 (28%) increase to Personnel Services. Banking fees were increased by $15,000 (19%) to cover increased processing charges. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 4.5 5.4 5.3 5.3 3.5 5.5 4.8 5.3 192 FY2019 6.0 THIS PAGE INTENTIONALLY LEFT BLANK 193 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 2019 Final 364,000 4,000 252,000 0 0 0 0 TOTAL 620,000 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 117 COMPTIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 199 LABOR DISTRIBUTION 213 SAFETY EQUIPMENT/SUPPLIES 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT PURCHASE 248 SOFTWARE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 266 POSTAGE EQUIP RENTAL FEES 269 OTHER MAINTENANCE/REPAIRS 313 CONTRACTED SERVICES 325 TECH/SOFTWARE SUPPORT 338 ARMORED CAR SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINAR & TRAINING 360 PRINTING COST 362 MAILING COST 363 MAILING COST-UTILITY BILLING 372 BANK CHARGES/MERCHANT SVC CHGS 373 BANK CHARGES/LOCKBOX 377 MISCELLANEOUS EXPENSES 381 WIRELESS COMMUNICATIONS 395 COLLECTION SERVICES 418 SPECIAL PROJECTS TOTALS FY 2019 Final 248,000 5,000 0 63,000 16,000 4,000 19,000 1,000 3,000 5,000 0 0 2,000 1,000 0 0 500 0 500 57,500 24,500 7,500 1,500 3,500 3,000 2,000 50,000 95,000 6,000 0 1,500 0 0 620,000 194 Actual For the Fiscal Year ending June 30, 2015 2016 2017 281,916 305,622 309,715 8,517 5,825 6,534 217,868 216,618 200,090 0 0 0 0 0 0 0 0 0 0 0 0 508,301 516,339 265,487 Actual For the Fiscal Year ending June 30, 2015 2016 2017 209,261 222,575 214,399 6,417 11,943 12,307 3,261 524 1,678 24,590 25,809 22,967 13,125 14,276 13,932 3,070 3,339 3,258 19,670 23,787 33,957 750 838 729 1,773 1,077 1,059 0 0 0 0 1,455 5,429 0 0 280 2,775 2,423 1,369 1,665 702 707 1,233 213 1,811 281 347 0 562 434 621 1,882 1,706 1,713 121 0 33 55,445 55,411 56,454 21,457 8,800 9,126 6,520 6,806 7,227 0 0 590 755 0 725 281 1,341 1,619 1,534 1,200 1,108 64,867 42,939 58,000 60,514 65,297 74,632 12,624 10,959 5,004 0 991 90 739 947 576 0 0 0 0 0 0 July - Dec 2018 96,591 10,449 624 11,346 6,494 1,519 9,869 183 165 0 0 0 1,232 440 303 148 544 0 0 28,380 13,868 3,370 0 0 860 559 20,000 45,273 873 726 192 0 11,478 508,301 528,065 July - Dec 2018 137,241 2,667 114,101 11,478 0 0 0 528,065 516,339 265,487 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 300,000 316,000 281,000 284,000 6,500 6,500 6,500 6,500 213,000 213,500 218,500 248,000 0 0 0 12,000 0 0 0 0 0 0 0 0 0 0 0 0 519,500 536,000 506,000 550,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 216,000 236,000 214,000 217,000 0 0 0 5,000 0 0 0 0 36,000 30,000 24,000 19,000 14,000 15,000 14,000 14,000 4,000 4,000 4,000 4,000 24,000 22,000 17,000 18,000 1,000 1,000 1,000 1,000 2,000 3,000 2,000 2,000 3,000 5,000 5,000 4,000 0 0 0 0 0 0 0 0 1,500 1,500 1,500 1,500 1,000 1,500 1,500 1,500 0 0 0 0 0 0 0 0 1,000 500 500 500 2,500 2,500 2,500 2,500 500 500 500 500 50,000 50,000 50,000 55,000 19,000 19,000 19,000 24,500 7,500 7,500 7,500 7,500 0 0 0 1,500 0 0 5,000 3,500 3,000 3,000 3,000 3,000 1,500 2,000 2,000 2,000 58,000 58,000 58,000 58,000 55,000 55,000 55,000 80,000 19,000 19,000 19,000 13,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12,000 519,500 536,000 506,000 550,500 FY 2019 Requested Final 364,000 364,000 4,000 4,000 252,000 252,000 0 0 0 0 0 0 0 0 620,000 620,000 FY 2019 Requested Final 248,000 248,000 5,000 5,000 0 0 63,000 63,000 16,000 16,000 4,000 4,000 19,000 19,000 1,000 1,000 3,000 3,000 5,000 5,000 0 0 0 0 2,000 2,000 1,000 1,000 0 0 0 0 500 500 0 0 500 500 57,500 57,500 24,500 24,500 7,500 7,500 1,500 1,500 3,500 3,500 3,000 3,000 2,000 2,000 50,000 50,000 95,000 95,000 6,000 6,000 0 0 1,500 1,500 0 0 0 0 620,000 620,000 195 Change FY 2018 to FY2019 Dollar Percent 80,000 28% (2,500) -38% 4,000 2% (12,000) -100% 0 0% 0 0% 0 0% 69,500 13% Change FY 2018 to FY2019 Dollar Percent 31,000 14% 0 0% 0 0% 44,000 232% 2,000 14% 0 0% 1,000 6% 0 0% 1,000 50% 1,000 25% 0 0% 0 0% 500 33% (500) -33% 0 0% 0 0% 0 0% (2,500) -100% 0 0% 2,500 5% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (8,000) -14% 15,000 19% (7,000) -54% 0 0% 1,500 1500% 0 0% (12,000) -100% 69,500 13% Percent of Water Fund Customer Service 4% Total Department Budget Customer Service 700,000 600,000 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2015 519,500 508,301 2016 536,000 528,065 2017 506,000 516,339 2018 550,500 265,487 Final 620,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Customer Service 41% Personnel Services Services 59% 196 ENGINEERING Council Adopted 197 Final Budget ENGINEERING Net Change from Previous Budget: ($6,000) -1% ENGINEERING is responsible for providing inhouse professional, responsive, and cost effective municipal engineering services to the citizens of El Mirage, as well as other Departments of the City. Staff efforts are focused on providing a high level of expertise for designing/planning, advising, administering, and overseeing public improvements within the city with a goal to provide these services on schedule and within fiscal requirements while protecting the public health, safety, and welfare of the citizens of El Mirage. The Engineering division also oversees all capital improvement projects coordinating with consultants, contractors, utilities and other government agencies. The division interacts with the public, property owners, developers, contractors, and other City departments to address City engineering activities which include, but are not limited to infrastructure planning, project design, project construction management, traffic signal control, flood plain management, private development and utility plan review, surveying, and grant coordination. Significant Changes: • There were no significant changes to this department’s budget. Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 4 4 4 4 3 4 4 4 198 FY2019 4 THIS PAGE INTENTIONALLY LEFT BLANK 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 2019 Final 346,000 14,500 49,000 0 0 0 0 TOTAL 409,500 EXPENDITURE DETAIL Acct Acct Description 110 SALARIES AND WAGES 111 OVERTIME 117 COMP TIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 COMPENSATION INSURANCE 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL AND LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 248 SOFTWARE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 253 VEHICLE MAINTENANCE 254 COPIER USAGE/SUPPLYS/MAINTENANCE 311 PROFESSIONAL SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE, SEMINARS & TRAINING 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 381 WIRELESS COMMUNICATIONS TOTALS FY 2019 Final 248,000 0 0 38,000 16,000 4,000 30,000 5,000 2,000 3,000 500 1,500 1,000 1,000 1,000 1,000 2,500 1,000 2,000 3,000 41,500 1,000 2,000 500 1,500 2,500 409,500 200 Actual For the Fiscal Year ending June 30, 2015 2016 2017 304,921 309,254 350,606 14,856 13,772 16,278 20,058 36,755 24,745 0 0 0 0 0 0 0 0 0 0 0 0 339,835 391,629 157,941 Actual For the Fiscal Year ending June 30, 2015 2016 2017 233,108 235,434 243,734 0 4,116 9,233 242 715 601 24,354 20,979 29,366 14,190 14,551 15,234 3,319 3,403 3,563 26,270 27,558 45,438 2,744 1,966 2,929 694 532 507 0 0 0 134 500 211 3,317 2,766 3,246 917 992 358 578 784 747 1,534 16 4,298 0 0 2,485 1,553 1,553 2,182 1,443 1,391 1,090 639 0 0 4,742 5,769 1,660 16,732 31,735 20,610 0 16 504 620 2,167 1,250 118 101 118 225 450 93 2,363 2,285 2,170 July - Dec 2018 100,622 5,059 148 13,176 6,261 1,464 12,171 884 228 0 153 1,451 197 517 0 3,649 1,939 326 0 1,294 7,495 0 0 170 0 738 391,629 157,941 339,835 359,780 July - Dec 2018 140,013 9,526 8,402 0 0 0 0 359,780 Budget For the Fiscal Year ending June 30, 2015 2016 2017 322,000 332,000 334,000 21,500 19,000 18,500 48,000 48,000 47,000 0 0 0 0 0 0 0 0 0 0 0 0 391,500 399,000 399,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 248,000 246,000 251,000 0 0 0 0 0 0 18,000 30,000 24,000 16,000 16,000 16,000 4,000 4,000 4,000 28,000 28,000 29,000 5,000 5,000 6,000 2,000 2,000 2,000 1,000 1,000 2,000 500 500 500 7,500 5,000 5,000 1,000 1,000 1,000 1,000 1,000 1,000 2,000 2,000 2,000 0 0 2,500 2,000 2,000 2,000 1,500 1,500 1,500 0 0 0 6,000 6,000 3,000 43,000 42,500 40,000 1,000 0 1,000 1,000 2,500 2,500 500 500 500 500 500 1,000 2,000 2,000 2,000 391,500 399,000 399,500 2018 352,000 18,500 45,000 0 0 0 0 415,500 2018 254,000 0 0 38,000 16,000 4,000 30,000 5,000 2,000 3,000 500 4,500 1,000 1,000 2,000 3,500 2,000 1,000 0 3,000 40,000 1,000 1,000 500 500 2,000 415,500 FY 2019 Requested Final 346,000 346,000 14,500 14,500 49,000 49,000 0 0 0 0 0 0 0 0 409,500 409,500 FY 2019 Requested Final 248,000 248,000 0 0 0 0 38,000 38,000 16,000 16,000 4,000 4,000 30,000 30,000 5,000 5,000 2,000 2,000 3,000 3,000 500 500 1,500 1,500 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 2,500 2,500 1,000 1,000 2,000 2,000 3,000 3,000 41,500 41,500 1,000 1,000 2,000 2,000 500 500 1,500 1,500 2,500 2,500 409,500 201 409,500 Change FY 2018 to FY2019 Dollar Percent (6,000) -2% (4,000) -22% 4,000 9% 0 0% 0 0% 0 0% 0 0% (6,000) -1% Change FY 2018 to FY2019 Dollar Percent (6,000) -2% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% (3,000) -67% 0 0% 0 0% (1,000) -50% (2,500) -71% 500 25% 0 0% 2,000 2000% 0 0% 1,500 4% 0 0% 1,000 100% 0 0% 1,000 200% 500 25% (6,000) -1% Percent of Water Fund Engineering 3% Total Department Budget Engineering 500,000 400,000 300,000 200,000 100,000 0 2015 391,500 339,835 Budget Actual 2016 399,000 359,780 2017 399,500 391,629 2018 415,500 157,941 Final 409,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Engineering 12% 4% 84% Personnel Services Supplies Services 202 CAPITAL PROJECTS Council Adopted 203 Final Budget CAPITAL PROJECTS Net Change from Previous Budget: $25,000 1% Water is responsible for the safe, reliable and efficient production and distribution of potable water throughout the City of El Mirage and City of Surprise's Original Town Site. Capital projects in this area have the goal of maintaining a consistent and safe infrastructure for water delivery. The focus of the projects is on efficiency in service delivery to reduce the overall cost to water users. Minimizing water loss, upgrading sites to modern control systems, and preventative maintenance of important utility assets are just a few of the ways that capital funding is put to use in this area. Significant Changes: • Updated depreciation estimates identified a need to increase this line item by $50,000 (3%) offsetting a $25,000 (1%) reduction in budgeted capital. See below for more information. Capital Items: Capital Type: Capital Outlay Description & Justification: Carryforward WATERLINE EASEMENT ACCESS - PALM AND ALTO Remove and replace the existing fences along the utility easement between Alto Street and Palm Street and between Thunderbird Road and Well Street to easily access the area in the event of a water break. A field review was attempted of as many parcels as possible to better understand the work to be involved in order to complete the removal and replacement, and recommend an estimated cost. Carryforward WATERLINE – EL MIRAGE ROAD TO DYSART ROAD Construction of approximately one mile of water line from El Mirage Road to Dysart Road. 204 New/Repl. Amount R $492,000 N $560,000 $1,075,000 Carryforward WATER LINE IMPROVEMENTS Equipment Improvement Equipment Equipment Improvement Equipment WELL SITE AC UNIT REPLACEMENT Multi-year program to upgrade air conditioning units at the City’s well sites. Proper cooling is vital to maintain efficient operation of each well site and extends the life of existing electrical equipment. New units will be more energy efficient and reliable. Styles consist of wall mount, package, terminal and cabinet type air conditioners. The program will systematically replace all units based on age and condition over a period of 8 years. WELL SITE BUILDING REPAIRS Chlorine building/equipment improvements needed at two of the City's well sites (Sunnyvale & Cottonwood). Outdated disinfection systems that generate Chlorine onsite have caused significant structural damages to the concrete building due to reoccurring leaks. Improvements will include replacing the current disinfection system, repairing the damaged block walls, and coating the new walls with a sealant that will prevent future damage. LEAK DETECTION SYSTEM Itron leak detection equipment for the water distribution system. Equipment continuously monitors for new, evolving, and preexisting leaks. It interfaces with the City’s existing Itron advanced metering infrastructure. Water loss is reduced as well as minimizing repair costs and potential service disruptions. COTTONWOOD/SUNNYVALE CATHODIC PROTECTION SYSTEM Cathodic protection is a cost effective and proven technology used to reduce steel tank corrosion. This project is to complete the final 3 of the city’s steel water storage tanks. Once the project is finished, all 9 of the city’s steel water storage tanks will have cathodic protection. DISINFECTION SYSTEM UPGRADE Multi-year program to upgrade and/or replace existing water disinfection systems at the city’s 9 domestic well sites. The new systems require less maintenance, have fewer parts, and are more reliable. The existing systems (Miox) are 10+ years old and have reached their end of useful life. This upgrade ensures clean, safe, and reliable drinking water that meets federal regulations. WELL SITE PLC UPGRADE (PHASE II) Phase II of a PLC (programmable logic controller) upgrade project at the City's well sites. The completed Phase I project included four (4) of the City's (9) well sites. The remaining five (5) sites (Cottonwood, Rockwood, Brisas, Dietz Crane, and Thompson Ranch) will be completed as part of this project. The Phase II PLC upgrade will include matching PLC's, touch screen displays, radio equipment, and HMI/PLC programming. 205 N $25,000 R $40,000 N $30,000 N $15,000 R $10,000 R $230,000 Improvement WATER STORAGE TANK RECOATING PROGRAM Water pressure and distribution in most communities is maintained via steel water storage tanks, which operate relatively maintenance and trouble free for extended multi-year periods. However, the time comes when gradual corrosion, or even ‘loss-of-curb’ appeal, can result in this mostly ‘passive’ infrastructure requiring upgrades. Therefore, a rehabilitation program should be designed to ensure asset preservation, process water quality improvements, and operator safety. The City has a total of 10 water storage tanks within the water distribution system. This project is to rehab one storage tank. Through operations, all 10 tanks will be thoroughly inspected by the end of fiscal year 17/18 and a prioritized schedule will be developed for the remaining tanks. This maintenance program will prolong the tanks useful life and ensure high quality, safe, and reliable drinking water is provided to the public. R $300,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 206 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 207 Fund Name: Water Fund Fund Number : 53 Department Name: Capital Projects Department Number: 408 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Depreciation TOTAL 0 0 0 0 2,777,000 0 1,600,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,527,513 1,540,092 1,555,436 4,377,000 1,527,513 FY 2019 Final EXPENDITURE DETAIL Acct Acct Description 661 BUILDING/DATA INFRAS. IMPROV. 673 CITY-WIDE SYSTEM IMPROVEMENTS 675 BRISAS WELL#9 698 CIP APPROVED CAPITAL 960 DEPRECIATION TOTALS FY 2019 Final 65,000 2,712,000 0 0 1,600,000 4,377,000 208 1,555,436 1,173,862 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 0 0 0 0 1,527,513 1,540,092 1,555,436 July - Dec 2018 0 398,858 0 0 775,004 1,527,513 1,540,092 July - Dec 2018 0 0 0 0 398,858 0 775,004 1,540,092 1,555,436 1,173,862 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 859,500 1,853,500 2,175,000 2,802,000 0 0 0 0 1,450,000 1,500,000 1,550,000 1,550,000 2,309,500 3,353,500 3,725,000 4,352,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 50,000 859,500 1,578,500 2,175,000 2,752,000 0 0 0 0 0 275,000 0 0 1,450,000 1,500,000 1,550,000 1,550,000 2,309,500 3,353,500 3,725,000 4,352,000 FY 2019 Requested Final 0 0 0 0 0 0 0 0 1,725,000 2,777,000 0 0 1,600,000 1,600,000 3,325,000 4,377,000 FY 2019 Requested Final 65,000 65,000 1,660,000 2,712,000 0 0 0 0 1,600,000 1,600,000 3,325,000 209 4,377,000 Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% (25,000) -1% 0 0% 50,000 3% 25,000 1% Change FY 2018 to FY2019 Dollar Percent 15,000 30% (40,000) -1% 0 0% 0 0% 50,000 3% 25,000 1% Percent of Water Fund Capital Projects 32% Total Department Budget Capital Projects 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2015 2,309,500 1,527,513 2016 3,353,500 1,540,092 2017 3,725,000 1,555,436 2018 4,352,000 1,173,862 Final 4,377,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Capital Projects 37% Capital Outlay/Projects Depreciation 63% 210 DEBT/ TRANSFERS Council Adopted 211 Final Budget DEBT/TRANSFERS Net Change from Previous Budget: $399,500 11% Water is responsible for the safe, reliable and efficient production and distribution of potable water throughout the City of El Mirage and City of Surprise's Original Town Site. Transfers between funds account for a 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. 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. Significant Changes: • • Debt Service Principal and Interest were increased $193,000 and $171,500 respectively to reflect the full cost of debt payments. The figure was lowered last year based on a prior-year adjustment. Transfers Out increased $35,000 (2%) to cover administrative and other support services. Capital Items: • No capital was requested this year for this department. Transfers: Gen. Fund Out Gen. Fund Water $ - Sewer Fund Water Fund HURF Sewer In 270,000 - 913,000 - 1,263,000 - 1,020,000 - 102,000 - 212 THIS PAGE INTENTIONALLY LEFT BLANK 213 Fund Name: Water Fund Fund Number : 53 Department Name: Debt/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 0 354,000 1,239,500 0 2,283,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 446,100 424,061 268,416 0 0 0 0 0 0 2,270,000 2,311,500 2,260,500 3,876,500 2,716,100 FY 2019 Final EXPENDITURE DETAIL Dept 406 406 406 406 406 407 Acct Acct Description 716 WIFA 2006 - INTEREST 717 WIFA 2006 - PRINCIPAL 718 WIFA 2009 - INTEREST 731 DEFERRED AMOUNT OF REFUNDING 773 TRUST/AGENCY FEES 950 TRANSFER OUT TOTALS FY 2019 Final 336,000 1,239,500 0 18,000 0 2,283,000 3,876,500 214 2,528,916 1,124,002 Actual For the Fiscal Year ending June 30, 2015 2016 2017 395,433 370,759 211,387 0 0 0 33,087 35,722 32,699 17,580 17,580 17,580 0 6,750 0 2,270,000 2,311,500 2,260,500 July - Dec 2018 0 0 0 0 0 1,124,002 2,716,100 2,735,561 July - Dec 2018 0 0 0 0 0 0 0 0 1,124,002 2,735,561 2,528,916 1,124,002 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 504,000 504,000 405,000 161,000 1,119,000 1,119,000 1,184,000 1,068,000 0 0 0 0 2,270,000 2,311,500 2,260,500 2,248,000 3,893,000 3,934,500 3,849,500 3,477,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 472,000 472,000 373,000 143,000 1,119,000 1,119,000 1,184,000 1,068,000 0 0 0 0 18,000 18,000 18,000 18,000 14,000 14,000 14,000 0 2,270,000 2,311,500 2,260,500 2,248,000 3,893,000 3,934,500 3,849,500 3,477,000 FY 2019 Requested Final 0 0 0 0 0 0 0 0 0 0 354,000 354,000 1,239,500 1,239,500 0 0 2,283,000 2,283,000 3,876,500 3,876,500 FY 2019 Requested Final 336,000 336,000 1,239,500 1,239,500 0 0 18,000 18,000 0 0 2,283,000 2,283,000 3,876,500 215 3,876,500 Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 193,000 120% 171,500 16% 0 0% 35,000 2% 399,500 11% Change FY 2018 to FY2019 Dollar Percent 193,000 135% 171,500 16% 0 0% 0 0% 0 0% 35,000 2% 399,500 11% Percent of Water Fund Debt/Transfers 28% Total Department Budget Debt/Transfers 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2015 3,893,000 2,716,100 2016 3,934,500 2,735,561 2017 3,849,500 2,528,916 2018 3,477,000 1,124,002 Final 3,876,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Debt/Transfers 9% Debt Service Interest/Fees Bond Principal 59% 32% Transfers 216 RANCHETTES IRRIGATION FUND Council Adopted Final Budget 217 RANCHETTES IRRIGATION FUND Net Change from Previous Budget: 67,000 68% The City is responsible for managing the Dysart Ranchettes Irrigation System. This system is a non-potable water source for irrigation purposes for the Dysart Ranchettes neighborhood. Significant Changes: • Irrigation revenues and expenses transferred to separate fund for tracking purposes only. Irrigation fund rolls up into Water Fund. • Increase of $67,000 for capital projects. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Amount Improvement DISTRIBUTION SYSTEM BACKUP SUPPLY Construction of a waterline connection to the City’s distribution system to provide emergency backup water supply to the Dysart irrigation system. Project includes: 8” waterline tap & connection; backflow prevention assembly; mag meter; control valves; traffic control and testing. N $35,000 Improvement IRRIGATION SYSTEM SECURITY IMPROVEMENTS Security improvements needed at the Dysart irrigation well site. Project will increase security, provide visual appeal, and reduce site noise. Design will match other City well sites. Project includes: removal of existing chain link fence; construction of a CMU 8’ block wall; steel sliding gates and door way; security lighting & signage. WELL DISCHARGE PIPING SYSTEM Upgrade to the existing well discharge piping at the Dysart irrigation well site. Existing piping is approximately 40 years old and is in poor structural condition. New piping will ensure proper operation and accurate metering of the well. Project upgrades include piping and all associated fittings, check valves, electromagnetic meter and air release valve. N $27,000 R $32,000 Improvement 218 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 219 FY2019 0 Fund Name: Ranchettes Irrigation Fund Fund Number : 55 REVENUES Acct 200 FY 2019 Final 25,000 Acct Description IRRIGATION WATER TOTAL REVENUES 25,000 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 FY 2019 Final 12,000 0 26,000 51,000 77,000 0 0 TOTAL 166,000 EXPENDITURE DETAIL Acct 199 387 482 617 673 Acct Description LABOR DISTRIBUTION UTILITY ELECTRICITY ASSURED WATER SUPPLY CAPITAL EQUIPMENT PURCHASE CITY-WIDE SYSTEM IMPROVEMENTS TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES FY 2019 Final 12,000 26,000 51,000 0 77,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 0 0 July - Dec 2018 17,065 0 17,065 0 0 0 0 0 0 0 July - Dec 2018 6,000 0 14,363 0 0 0 0 0 20,363 0 0 0 0 0 July - Dec 2018 6,000 14,363 0 0 0 166,000 0 0 0 20,363 (141,000) 0 0 0 (3,297) 220 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 20,000 0 20,000 25,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 12,000 0 0 0 0 0 0 0 26,000 0 0 0 51,000 0 0 0 10,000 0 0 0 0 0 0 0 0 FY 2019 Requested 12,000 0 26,000 51,000 77,000 0 0 0 0 0 0 FY 2019 Requested Final 25,000 25,000 0 99,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 12,000 0 0 0 26,000 51,000 0 0 0 0 0 0 10,000 0 0 0 0 166,000 25,000 Change FY 2018 to FY2019 Dollar Percent 5,000 25% 5,000 Change FY 2018 to FY2019 Final Dollar 12,000 0 0 0 26,000 0 51,000 0 77,000 67,000 0 0 0 0 166,000 FY 2019 Requested Final 12,000 12,000 26,000 26,000 51,000 51,000 0 0 77,000 77,000 67,000 25% Percent 0% 0% 0% 0% 670% 0% 0% 68% Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% (10,000) -100% 77,000 77000% 0 0 0 99,000 166,000 166,000 67,000 68% 0 0 0 (79,000) (141,000) (141,000) (62,000) 78% 221 Percent of Citywide Expenditure Budget (Excludes Contingency) Ranchettes Irrigation Fund <1% Total Fund Budget Ranchettes Irrigation Fund 200,000 150,000 100,000 50,000 0 Budget Actual 2015 0 0 2016 0 0 2017 0 0 2018 99,000 20,363 Final 166,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Ranchettes Irrigation Fund 7% 16% 46% Personnel Services Services Special Projects 31% 222 Capital Outlay/Projects SEWER FUND Council Adopted Final Budget 223 SEWER Net Change from Previous Budget: ($145,000) -3% Sewer is tasked with ensuring the safe and reliable operation and maintenance of all wastewater infrastructure, facilities and services within the city's service area. Sewer services in El Mirage consist of the collection and treatment of wastewater for all El Mirage residents through a system of over 60 miles of sewer mains and a wastewater treatment facility. The wastewater facility treats an average of 2 million gallons of wastewater per day. Routine tasks include the following: • • • • • • High pressure sewer line cleaning Inspection of sewer manholes on an annual basis Sewer manhole adjustment, repair and rehabilitation Perform dye tests to investigate sewer service line connections Sewer manhole and line rodent control on biennial basis Operation and maintenance of city’s lift stations (2) Significant Changes: • • • • Maintenance and Repair costs increased $67,500 (82%). Professional Services increased $40,000 (400%). Utility Rate Study costs increased $22,000 (367%) as the City will perform a comprehensive rate study. Reduction of $359,000 in capital. See below for more information. 224 Capital Items: Capital Capital Outlay Description & Justification: Type: Carryforward SEWER LINE – EL MIRAGE RD TO DYSART ROAD Construction of approximately one mile of new sanitary sewer from El Mirage Road to Dysart Road. Equipment FORKLIFT Replacement of a 2008 Doosan forklift (unit # 9150). This is needed for moving sludge bins and pulling pumps at the WRF. The current forklift is undersized and under-equipped. The new forklift will allow staff to safely pull any pump and eliminates outsourcing costs. Equipment WASTEWATER PROCESS EQUIPMENT This project is a multi-year program to upgrade and/or replace critical wastewater process equipment which include the following: pumps, motors, blowers, centrifuge, belt press, filters, decanters, aerators, disinfection systems, VFDs, and PLCs. Process equipment is essential to operate the WW Reclamation Facility. Improvement MAIN LINE REPLACEMENT-W. SAHUARO DR. Replacement of approximately 500 feet of 8” sewer main on W. Sahuaro Drive. Improper compaction during original construction has caused the sewer main to settle resulting in 120’ of low areas (sag) and 280 feet of insufficient slope. Project includes One (1) new manhole, 500 feet of new 8” SDR-35 sewer pipe, residential lateral connections and pavement restoration. Improvement BRISAS LIFT STATION CONTROLS UPGRADE Motor controls upgrade at the City’s Brisas sewer lift station. Original controls were installed during construction of the station in 2001. Electrical components are now 17 years old and have reached end of useful life. New controls and software will increase the stations efficiency and reliability. Equipment ODOR SCRUBBERS MEDIA REPLACEMENT Replacement of packing media for two odor scrubbers units at the WRF. Odor control is necessary to maintain environmental compliance. Existing media is 17 years old and is losing effectiveness. Manufacturer (US Filters) recommends replacement every 15 years. Improvement DRAINAGE IMPROVEMENTS-125TH AVE/PEORIA This project will construct a catch basin on the west side of 125th Ave just north of Peoria Ave to reduce drainage concerns. The project will also include concrete pipe under 125th Ave, riprap, traffic control, and the replacement of the existing concrete curb and pavement. 225 New/Repl. Amount N $760,000 R $50,000 N $180,000 R $90,000 R $65,000 R $30,000 N $25,000 Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 8 8 8 8 7 8 8 8 Authorized Filled Transfers: Transfer Out Sewer Fund Water Fund Gen. Fund Water 822,000 913,000 Sewer In 1,020,000 226 FY2019 8 THIS PAGE INTENTIONALLY LEFT BLANK 227 Fund Name: Sewer Fund Number : 54 REVENUES FY 2019 Final 3,250,000 0 0 0 0 0 1,020,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 3,198,445 3,164,369 3,316,534 0 0 0 0 0 0 830 35 495 615 828 654 0 1,405 0 1,020,000 1,020,000 1,020,000 4,270,000 4,219,890 4,337,684 2,135,217 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Transfers Out Depreciation FY 2019 Final 632,000 337,500 565,500 28,000 1,200,000 34,500 1,735,000 1,025,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 498,766 555,054 547,388 278,510 340,490 326,779 441,639 457,269 514,782 15,811 0 18,715 0 0 0 66,236 62,455 32,989 1,597,500 1,581,000 1,746,500 955,638 961,723 994,032 July - Dec 2018 289,108 176,241 204,131 7,000 534,972 0 856,004 485,002 TOTAL 5,557,500 3,854,100 Acct Acct Description 300 SEWER SERVICE CHARGES 501 BOND PROCEEDS 601 SEWER IMPACT FEES 755 RECOVERY FROM PRIOR YEAR 842 INTEREST 850 CONTRIBUTIONS 970 TRANSFERS IN TOTAL REVENUES SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 950 960 228 4,186,638 3,957,991 4,181,185 July - Dec 2018 1,625,217 0 0 0 0 0 510,000 2,552,458 Budget For the Fiscal Year ending June 30, 2015 2016 2017 3,100,000 3,100,000 3,116,000 0 494,000 494,000 0 0 0 0 0 0 0 0 0 0 0 0 1,020,000 1,020,000 1,020,000 2018 3,200,000 0 0 0 0 0 1,020,000 4,120,000 4,220,000 4,614,000 4,630,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 596,500 564,500 588,500 347,000 386,500 298,000 531,000 495,000 510,000 6,000 6,000 26,000 150,000 2,140,000 1,474,000 264,500 264,500 220,000 1,597,500 1,581,000 1,746,500 870,000 925,000 960,000 2018 624,500 288,000 507,500 13,000 1,559,000 28,500 1,712,000 970,000 4,362,500 5,702,500 6,362,500 5,823,000 FY 2019 Requested Final 3,250,000 3,250,000 0 0 0 0 0 0 0 0 0 0 1,020,000 1,020,000 4,270,000 4,270,000 FY 2019 Requested Final 632,000 632,000 337,500 337,500 565,500 565,500 28,000 28,000 440,000 1,200,000 34,500 34,500 1,735,000 1,735,000 1,025,000 1,025,000 4,797,500 229 5,557,500 Change FY 2018 to FY2019 Dollar Percent 50,000 2% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 50,000 1% Change FY 2018 to FY2019 Dollar Percent 7,500 1% 49,500 17% 58,000 11% 15,000 115% (359,000) -23% 6,000 21% 23,000 1% 55,000 6% (145,000) -3% Dept 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 EXPENDITURE DETAIL Acct Operations Division 110 SALARIES AND WAGES 111 OVERTIME 117 COMPTIME 120 HEALTH-LIFE-DENTAL INSURANCE 123 CALL BACK PAY 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 199 LABOR DISTRIBUTION 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL & LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 222 CHEMICAL EXPENSE 224 LAB SUPPLIES 230 OFFICE SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 233 UNIFORMS 237 EQUIPMENT/FURNITURE PURCHASE 249 OPERATING MATERIAL & SUPPLIES 250 BUILDING MAINTENANCE/REPAIR 251 COMPUTER/PRINTER MAINTENANCE 253 VEHICLE MAINTENANCE/REPAIR 254 COPIER USAGE/SUPPLYS/MAINTENANCE 256 WWTP MAINTENANCE/REPAIRS 265 SOFTWARE MAINT CONTRACT 311 PROFESSIONAL SERVICES 312 LEGAL SERVICES 313 CONTRACTED SERVICES 325 TECH/SOFTWARE SUPPORT 326 LICENSE AND PERMITS 328 EQUIPMENT RENT/LEASES 333 SAMPLING/TESTING 334 SLUDGE DISPOSAL 351 CONFERENCE,SEMINAR & TRAINING 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 377 MISCELLANEOUS EXPENSES 381 WIRELESS COMMUNICATIONS 385 BUILDING WATER/SEWER SERVICES 387 UTILITY ELECTRICITY 418 SPECIAL PROJECTS 436 RATE STUDY 617 EQUIPMENT PURCHASE 716 WIFA - INTEREST 717 WIFA - PRINCIPAL 718 WIFA 2009 - INTEREST 773 TRUST/AGENCY FEES Operations Total FY 2019 Final Actual For the Fiscal Year ending June 30, 2015 2016 2017 July - Dec 2018 435,000 11,000 0 81,000 8,000 28,000 7,000 53,000 17,000 3,000 4,000 (15,000) 2,000 1,000 7,000 120,000 5,000 1,500 0 1,500 0 500 10,000 0 4,000 1,000 150,000 0 50,000 0 87,000 9,500 20,000 2,000 25,000 104,500 5,000 500 2,000 0 4,000 4,000 230,000 0 28,000 0 11,000 23,500 0 0 358,586 3,639 21 66,361 0 21,314 4,985 41,926 15,544 1,389 0 (15,000) 3,180 816 2,256 129,280 5,499 1,309 0 1,232 0 596 7,987 0 9,293 1,008 116,054 0 17,490 0 43,181 7,339 15,605 1,785 20,746 97,608 1,800 172 1,500 0 5,865 3,983 224,566 15,811 0 (28,427) 55,576 0 10,661 0 401,041 1,704 224 80,414 0 23,336 5,458 45,842 10,972 1,064 0 (15,000) 1,746 156 7,071 118,454 6,605 1,526 268 1,219 0 266 9,182 0 263 879 140,062 780 12,471 0 48,867 6,559 15,560 0 23,311 120,134 3,233 185 1,500 0 3,980 3,963 217,505 0 0 0 52,301 0 10,153 0 399,552 9,399 198 75,775 0 23,871 5,583 32,869 14,132 1,009 0 (15,000) 17,689 895 7,869 115,423 7,368 1,772 103 908 1,906 2,880 9,183 0 9,243 620 120,247 0 2,741 0 98,476 8,662 16,135 739 18,852 129,165 2,051 239 1,650 19 4,186 4,481 210,620 18,715 0 0 26,884 0 6,106 0 213,188 3,201 0 35,263 0 12,614 2,950 24,696 4,354 342 0 (7,500) 6,072 160 3,392 46,046 3,416 232 0 192 4,733 184 1,267 0 903 262 90,193 0 2,150 0 14,304 6,966 15,348 453 6,027 38,019 540 40 1,500 0 1,484 8,886 107,565 7,000 0 88,190 0 0 0 0 1,541,500 1,272,535 1,363,256 1,393,212 744,633 230 2015 Budget For the Fiscal Year ending June 30, 2016 2017 2018 FY 2019 Requested Final Change FY 2018 to FY2019 Dollar Percent 414,000 3,000 0 83,000 7,500 26,000 6,000 48,000 17,000 3,000 4,000 (15,000) 2,000 7,500 5,000 138,000 5,000 1,500 500 1,500 0 500 10,000 2,000 14,000 1,000 158,500 0 22,500 5,000 111,000 9,500 22,500 2,000 35,000 70,000 2,000 500 2,000 0 4,000 0 245,000 0 6,000 125,000 80,000 180,500 0 4,000 391,000 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 5,000 138,000 5,000 1,500 500 1,500 0 500 10,000 2,000 4,000 1,000 158,500 0 22,500 5,000 71,000 9,500 22,500 2,000 35,000 70,000 2,000 500 2,000 0 4,000 4,000 245,000 0 6,000 125,000 80,000 180,500 0 4,000 405,000 3,000 0 82,000 7,500 26,000 7,000 48,000 17,000 3,000 5,000 (15,000) 2,000 1,000 5,000 138,000 5,000 1,500 500 1,500 0 500 10,000 2,000 4,000 1,000 70,000 0 22,500 5,000 71,000 9,500 22,500 2,000 35,000 85,000 2,000 500 2,000 0 4,000 4,000 245,000 20,000 6,000 175,000 58,500 157,500 0 4,000 424,000 11,000 0 87,000 7,500 27,000 7,000 50,000 17,000 3,000 6,000 (15,000) 2,000 1,000 7,000 136,000 5,000 1,500 0 1,500 0 500 10,000 0 4,000 1,000 82,500 0 10,000 0 71,000 9,500 20,000 2,000 25,000 104,500 5,000 500 2,000 0 4,000 4,000 230,000 7,000 6,000 125,000 5,500 23,000 0 0 435,000 11,000 0 81,000 8,000 28,000 7,000 53,000 17,000 3,000 4,000 (15,000) 2,000 1,000 7,000 120,000 5,000 1,500 0 1,500 0 500 10,000 0 4,000 1,000 150,000 0 50,000 0 87,000 9,500 20,000 2,000 25,000 104,500 5,000 500 2,000 0 4,000 4,000 230,000 0 28,000 0 11,000 23,500 0 0 435,000 11,000 0 81,000 8,000 28,000 7,000 53,000 17,000 3,000 4,000 (15,000) 2,000 1,000 7,000 120,000 5,000 1,500 0 1,500 0 500 10,000 0 4,000 1,000 150,000 0 50,000 0 87,000 9,500 20,000 2,000 25,000 104,500 5,000 500 2,000 0 4,000 4,000 230,000 0 28,000 0 11,000 23,500 0 0 11,000 0 0 (6,000) 500 1,000 0 3,000 0 0 (2,000) 0 0 0 0 (16,000) 0 0 0 0 0 0 0 0 0 0 67,500 0 40,000 0 16,000 0 0 0 0 0 0 0 0 0 0 0 0 (7,000) 22,000 (125,000) 5,500 500 0 0 3% 0% 0% -7% 7% 4% 0% 6% 0% 0% -33% 0% 0% 0% 0% -12% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 82% 0% 400% 0% 23% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -100% 367% -100% 100% 2% 0% 0% 1,870,000 1,785,500 1,761,500 1,530,500 1,541,500 1,541,500 11,000 1% 231 EXPENDITURE DETAIL (CONT'D) 401 401 401 401 401 401 401 401 401 Collections Divison 211 FUEL & LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 221 PIPES, FITTINGS & REPAIRS 222 CHEMICAL EXPENSE 253 VEHICLE MAINTENANCE/REPAIR 256 WWTP MAINTENANCE/REPAIRS 311 PROFESSIONAL SERVICES 313 CONTRACTED SERVICES 334 SLUDGE DISPOSAL Collections Total 408 408 408 408 408 408 408 408 Capital Equipment/Projects 617 CAPITAL EQUIPMENT PURCHASE 661 BUILDING/DATA INFRAS. IMPROV. 670 WASTEWATER SYSTEM IMPROVEMENTS 671 WWTP SECURITY 672 CITY-WIDE DRAINAGE IMPROVEMENTS 674 SOUTHERN SEWER EXT. AND LINES 950 TRANSFERS OUT 960 DEPRECIATION Capital Total DEPARTMENT TOTAL FY 2019 Final Actual For the Fiscal Year ending June 30, 2015 2016 2017 July - Dec 2018 6,000 0 0 2,000 10,000 16,000 2,000 18,000 2,000 0 0 0 0 0 0 0 0 0 0 3,478 0 0 10,866 37,669 0 0 0 0 0 0 1,022 1,515 28,137 0 16,766 0 0 0 804 1,201 2,807 14,377 0 848 0 56,000 0 52,012 47,441 20,037 230,000 0 185,000 0 25,000 760,000 1,735,000 1,025,000 28,427 0 0 0 0 0 1,597,500 955,638 0 0 0 0 0 0 1,581,000 961,723 0 0 0 0 0 0 1,746,500 994,032 0 0 94,635 212,610 0 139,537 856,004 485,002 3,960,000 2,581,565 2,542,723 2,740,532 1,787,788 5,557,500 3,854,100 3,957,991 4,181,185 2,552,458 232 2015 Budget For the Fiscal Year ending June 30, 2016 2017 2018 FY 2019 Requested Final Change FY 2018 to FY2019 Dollar Percent 0 0 0 0 0 0 0 0 0 6,000 0 0 0 10,000 40,000 0 0 0 6,000 0 0 0 10,000 40,000 0 0 0 6,000 0 0 0 10,000 20,000 0 20,000 0 6,000 0 0 2,000 10,000 16,000 2,000 18,000 2,000 6,000 0 0 2,000 10,000 16,000 2,000 18,000 2,000 0 0 0 2,000 0 (4,000) 2,000 (2,000) 2,000 0% 0% 0% 2000% 0% -20% 2000% -10% 2000% 0 56,000 56,000 56,000 56,000 56,000 0 0% 0 0 0 0 25,000 0 1,597,500 870,000 0 0 815,000 300,000 0 900,000 1,581,000 925,000 0 32,000 87,000 280,000 0 900,000 1,746,500 960,000 29,000 100,000 128,000 277,000 0 900,000 1,712,000 970,000 230,000 0 185,000 0 25,000 0 1,735,000 1,025,000 230,000 0 185,000 0 25,000 760,000 1,735,000 1,025,000 201,000 (100,000) 57,000 (277,000) 25,000 (140,000) 23,000 55,000 693% -100% 45% -100% 25000% -16% 1% 6% 2,492,500 4,521,000 4,005,500 4,116,000 3,200,000 3,960,000 (156,000) -4% 4,362,500 6,362,500 5,823,000 5,702,500 4,797,500 5,557,500 (145,000) -3% 233 Percent of Citywide Expenditure Budget (Excludes Contingency) Sewer Fund 6% Total Fund Budget Sewer Fund 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2015 4,362,500 3,854,100 2016 6,362,500 3,957,991 2017 5,823,000 4,181,185 2018 5,702,500 2,552,458 Final 5,557,500 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses 1% Sewer Fund 23% 43% Personnel Services Supplies Services 12% Special Projects Capital Outlay/Projects Debt Service/Fees 1% 20% 234 SANITATION FUND Council Adopted Final Budget 235 SANITATION Net Change from Previous Budget: $20,500 1% Sanitation manages trash and recycle pickup for all El Mirage residents and facilitates the curbside trash and recycle program through a contract with Parks and Sons. Curbside trash and recycle collection is done on the same day. The City is divided into two sections: Section 1 (Eastside of El Mirage Road) is collected on Mondays and Section 2 (Westside of El Mirage Road) is collected on Thursdays. Sanitation also provides a bulk trash pickup program and household hazardous waste program for residents. Significant Changes: • Parks and Sons service fee increased by $20,000 (2%) per contract. Capital Items: • No capital was requested this year for this Fund. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 Authorized Filled Transfers: Transfer Gen. Fund Out Sanitation In 297,500 236 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 237 Fund Name: Sanitation Fund Number : 52 REVENUES FY 2019 Final 1,600,000 0 0 0 0 0 0 Acct Acct Description 100 TRASH SERVICE CHARGES 150 GARBAGE CONTAINER SALES 160 RECYCLING REVENUE 842 INTEREST REVENUE 750 UNCLASSIFIED REVENUE 501 BOND PROCEEDS 970 TRANSFER IN TOTAL REVENUES 1,600,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 950 Actual For the Fiscal Year ending June 30, 2015 2016 2017 1,577,623 1,594,585 1,598,950 950 600 800 3,950 3,198 8,119 0 0 0 0 0 901 0 0 0 0 0 0 1,582,524 1,598,383 July - Dec 2018 799,930 800 1,108 0 0 0 0 1,608,769 801,838 Actual For the Fiscal Year ending June 30, 2015 2016 2017 30,000 30,000 30,000 73,237 46,125 46,955 950,917 1,000,585 1,013,724 0 0 0 0 0 0 0 0 0 0 0 0 297,500 295,000 297,500 July - Dec 2018 15,000 25,651 392,497 0 0 0 0 148,500 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency Transfer Out FY 2019 Final 30,000 85,500 1,080,000 0 0 0 0 297,500 TOTAL 1,493,000 1,349,154 1,374,210 1,388,178 581,648 30,000 47,000 38,000 500 0 955,000 15,000 2,000 16,000 2,000 90,000 297,500 30,000 73,237 0 0 0 876,311 12,560 818 14,905 1,352 44,971 295,000 30,000 46,125 0 0 300 882,075 13,570 0 15,999 1,364 87,277 297,500 30,000 46,955 0 0 0 890,185 20,101 0 16,102 1,392 85,944 297,500 15,000 25,651 0 0 0 373,959 11,816 0 5,120 738 864 148,500 1,493,000 1,349,154 1,374,210 1,388,178 581,648 107,000 233,369 224,173 220,591 220,190 EXPENDITURE DETAIL 199 LABOR DISTRIBUTION 223 GARBAGE CONTAINERS/PARTS 242 HHW EXPENSES 247 RECYCLING SUPPLIES 328 EQUIPMENT RENT/LEASES 336 TRASH SERVICE CHARGES 337 LANDFILL FEES 360 PRINTING COST 383 TRASH SERVICE 390 RECYCLING BIN TRASH PICKUP 394 BULK TRASH 950 TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 238 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 1,525,000 1,525,000 1,625,000 1,575,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,525,000 1,525,000 1,625,000 1,575,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 30,000 30,000 30,000 30,000 59,500 59,500 59,500 85,500 958,000 1,006,000 1,040,000 1,060,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 295,000 297,500 297,500 297,000 FY 2019 Requested Final 1,600,000 1,600,000 0 0 0 0 0 0 0 0 0 0 0 0 1,600,000 1,600,000 FY 2019 Requested Final 30,000 30,000 85,500 85,500 1,080,000 1,080,000 0 0 0 0 0 0 0 0 297,500 297,500 Change FY 2018 to FY2019 Dollar Percent 25,000 2% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 25,000 2% Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 20,000 2% 0 0% 0 0% 0 0% 0 0% 500 0% 1,342,500 1,393,000 1,427,000 1,472,500 1,493,000 1,493,000 20,500 1% 30,000 47,000 12,000 500 0 863,000 15,000 2,000 16,000 2,000 60,000 295,000 30,000 47,000 12,000 500 0 882,500 15,000 2,000 16,000 2,000 88,500 297,500 30,000 47,000 12,000 500 0 915,000 15,000 2,000 16,000 2,000 90,000 297,500 30,000 47,000 38,000 500 0 935,000 15,000 2,000 16,000 2,000 90,000 297,000 30,000 47,000 38,000 500 0 955,000 15,000 2,000 16,000 2,000 90,000 297,500 30,000 47,000 38,000 500 0 955,000 15,000 2,000 16,000 2,000 90,000 297,500 0 0 0 0 0 20,000 0 0 0 0 0 500 0% 0% 0% 0% 0% 2% 0% 0% 0% 0% 0% 0% 1,342,500 1,393,000 1,427,000 1,472,500 1,493,000 1,493,000 20,500 1% 182,500 132,000 198,000 102,500 107,000 107,000 4,500 4% 239 Percent of Citywide Expenditure Budget (Excludes Contingency) Sanitation Fund 3% Total Fund Budget Sanitation Fund 1,500,000 1,000,000 500,000 0 Budget Actual 2015 1,342,500 1,349,154 2016 1,393,000 1,374,210 2017 1,427,000 1,388,178 2018 1,472,500 581,648 Final 1,493,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Sanitation Fund 3% 7% Personnel Services Supplies 90% Services 240 HIGHWAY USER REVENUE FUND (HURF) Council Adopted Final Budget 241 HURF Net Change from Previous Budget: $1,191,500 39% The highway user revenue fund (HURF) is responsible for the upkeep of over 200 lane miles of City streets and rightof-ways. HURF accomplishes this through the pavement maintenance program, routine street sweeping, contract administration for right-of-way landscaping, traffic signal maintenance contract, and emergency service support. Significant Changes: • • • • • Traffic Signal Maintenance/Repairs increased by $20,000 (21%) to accommodate new infrastructure from the El Mirage/Thunderbird Road projects. Contracted Services increased by $60,000 (23%) to accommodate the increase in service area generated by the completion of the El Mirage/Thunderbird Road projects. Street/Traffic Light Electricity increased by $20,000 (5%) to accommodate new infrastructure. Transfers Out increased by $442,000 (276%). This line item increased to cover the $500,000 annual payment for Northern Parkways construction. Capital costs increased $639,500 (38%). See below for more information. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Equipment RIGHT OF WAY MAINTENANCE EQUIPMENT Replacement of current ROW cleanup vehicle including striping equipment; concrete cutter, striping machine, compactor, and jackhammer. This will enable crews to efficiently respond to general street maintenance items. CROSSWALK WARNING LIGHTS This project is to install crosswalk warning lights at the intersections of El Mirage Rd and Soledad St. and Cactus Rd and 127th Ave. BATTERY BACKUP FOR TRAFFIC SIGNALS This is for 6 battery backup systems for traffic signals at the following locations: • Dysart (in front of DHS) N $10,000 N $40,000 N $39,000 Equipment Equipment 242 Amount Improvement Improvement Improvement • El Mirage and Cactus • El Mirage and Northern • Dysart and Peoria • Dysart and Cactus • Dysart and Thunderbird THUNDERBIRD RD ACCESS MODIFICATIONS AT CASA MIRAGE To provide expanded access for the Casa Mirage Apartments at Thunderbird Road. A STREET RECONSTRUCTION A Street is a main collector road that serves the east half of the City. It is used by over 5,000 vehicles daily. Reconstruction covers 4” of asphalt over an 8” base. The slope on the southern section will be addressed. This project will include striping, RPMs, and concrete replacement where necessary. Manholes and water valves will be adjusted to new grade. 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. Carryforward BUTLER DRIVE RECONSTRUCTION Reconstruct Butler Drive from just west of El Mirage Road to 127th Avenue. The project will include new curb and gutter along with complete replacement of the roadway. This project is in anticipation of the Butler Drive extension between 127th Avenue to Dysart Road which will be constructed with the Northern Parkway project. R $30,000 R $500,000 N $850,000 N $810,500 Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2014 FY2015 FY2016 FY2017 6 6 6 4 6 6 3 4 Authorized Filled Transfers: Transfer Capital St. Out Water In Gen. Fund HURF HURF 186,000 500,000 102,000 243 FY2017 4 Fund Name: HURF Fund Number : 21 REVENUES FY 2019 Final 2,200,000 0 0 0 0 186,000 Acct Acct Description 100 HURF/STATE GASOLINE TAX 250 TRANSPORTATION FEE 550 REIMBURSEMENT 755 RECOVERY FROM PRIOR YEAR 842 INTEREST REVENUE 970 TRANSFER IN TOTAL REVENUES 2,386,000 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 Transfer Out FY 2019 Final 309,000 212,500 762,000 0 2,339,500 0 602,000 TOTAL 4,225,000 244 Actual For the Fiscal Year ending June 30, 2015 2016 2017 1,969,328 2,053,186 2,186,814 0 0 0 0 0 73,745 0 0 0 0 0 0 208,000 481,000 83,500 2,177,328 2,344,059 1,626,504 Actual For the Fiscal Year ending June 30, 2015 2016 2017 398,788 300,387 269,402 162,663 124,349 189,356 639,638 710,762 645,980 856,351 751,802 903,765 133,330 29,660 0 0 0 0 175,000 183,000 184,000 July - Dec 2018 138,416 80,699 308,970 1,287 184,924 0 80,002 2,365,771 2,534,186 July - Dec 2018 1,124,500 0 0 0 0 502,004 2,099,959 2,192,503 794,298 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 1,800,000 1,825,000 1,950,000 2,100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 208,000 553,000 83,500 1,004,000 2,008,000 2,378,000 2,033,500 3,104,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 426,500 363,500 292,500 297,500 109,000 169,500 173,000 192,500 715,000 660,000 656,500 682,000 0 0 0 1,500 952,000 930,000 1,355,000 1,700,000 0 0 0 0 175,000 183,000 184,000 160,000 2,377,500 2,306,000 2,661,000 3,033,500 FY 2019 Requested Final 2,200,000 2,200,000 0 0 0 0 0 0 0 0 186,000 186,000 2,386,000 2,386,000 FY 2019 Requested Final 309,000 309,000 212,500 212,500 762,000 762,000 0 0 1,529,000 2,339,500 0 0 602,000 602,000 3,414,500 245 4,225,000 Change FY 2018 to FY2019 Dollar Percent 100,000 5% 0 0% 0 0% 0 0% 0 0% (818,000) -81% (718,000) -23% Change FY 2018 to FY2019 Dollar Percent 11,500 4% 20,000 10% 80,000 12% (1,500) -100% 639,500 38% 0 0% 442,000 276% 1,191,500 39% EXPENDITURE DETAIL (CONT'D) EXPENDITURE DETAIL 110 SALARIES AND WAGES 111 OVERTIME 117 COMPTIME 120 HEALTH-LIFE-DENTAL INSURANCE 123 CALL BACK PAY 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKERS COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 199 LABOR DISTRIBUTION 210 SMALL TOOLS/EQUIP/PARTS 211 FUEL AND LUBRICANTS 213 SAFETY EQUIPMENT/SUPPLIES 219 STREET SIGN EXPENSES 222 CHEMICAL EXPENSE 225 ASPHALT/COAL MATERIAL 230 OFFICE SUPPLIES 233 UNIFORMS 237 EQUIPMENT/FURNITURE PURCHASE 243 IRRIGATION SUPPLIES 249 OPERATING MATERIAL & SUPPLIES 269 OTHER MAINTENANCE/REPAIRS 270 TRAFFIC SIGNAL MAINT/REPAIRS 311 PROFESSIONAL SERVICES 313 CONTRACTED SERVICES 320 MEDICAL/DRUG EXAMS & TESTING 328 EQUIPMENT RENT/LEASES 351 CONFERENCE,SEMINAR & TRAINING 361 PUBLISHING/ADVERTISEMENT 370 DUES-MEMBERSHIPS-FEES 381 WIRELESS COMMUNICATIONS 388 STREET/TRAFFIC LIGHT ELECTRICITY 400 SPECIAL PROJECTS 460 STREET IMPROVEMENTS 469 PM-10 COMPLIANCE 617 CAPITAL EQUIPMENT PURCHASE 650 VEHICLE PURCHASE 665 TRAFFIC SIGNAL IMPROVEMENTS 666 STREET IMPROVEMENTS 950 TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES FY 2019 Final Actual For the Fiscal Year ending June 30, 2015 2016 2017 July - Dec 2018 184,000 13,000 0 50,000 8,000 13,000 3,000 24,000 8,000 2,000 4,000 0 2,500 15,000 3,000 23,000 6,000 4,500 0 0 6,000 6,000 11,000 21,000 114,500 0 323,500 0 2,500 1,000 500 1,500 3,000 430,000 0 0 0 10,000 0 79,000 2,250,500 602,000 255,001 8,218 2,279 60,154 0 15,470 3,618 30,714 25,621 1,042 0 (3,327) 1,320 19,507 1,821 20,225 0 0 0 0 0 0 5,163 25,839 88,787 0 259,929 67 512 528 0 1,050 2,903 374,649 0 856,351 0 0 8,658 124,672 0 175,000 197,921 5,399 10 45,669 0 11,985 2,803 22,895 12,882 823 0 0 1,467 11,229 1,733 15,207 0 689 6 0 0 0 16,172 10,969 66,878 0 294,882 0 0 1,493 285 1,125 4,175 408,801 0 749,802 2,000 0 0 0 29,660 183,000 173,995 5,088 150 42,893 0 10,342 2,419 20,426 13,412 678 0 0 1,857 13,502 2,412 26,881 0 1,844 0 205 1,435 0 23,514 27,775 89,930 677 228,497 0 2,469 895 0 1,675 5,557 406,211 0 903,765 0 0 0 0 0 184,000 90,141 5,172 434 20,552 0 5,482 1,282 11,011 4,227 114 0 0 (3) 6,187 1,695 12,967 3,316 3,331 0 0 506 3,907 3,800 5,998 38,995 0 97,655 0 889 600 0 715 1,760 207,351 1,287 0 0 0 0 0 184,924 80,002 4,225,000 2,365,771 2,099,959 2,192,503 794,298 (1,839,000) (188,443) 434,227 151,557 832,206 246 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 FY 2019 Requested Final Change FY 2018 to FY2019 Dollar Percent 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 0 6,500 0 0 0 0 3,500 57,000 0 0 242,000 0 2,500 0 500 2,000 3,000 465,000 0 0 0 0 0 102,000 850,000 175,000 209,000 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 0 6,500 0 0 0 0 3,500 50,000 74,500 0 242,000 0 2,500 500 500 1,500 3,000 410,000 0 0 0 0 0 0 930,000 183,000 185,000 5,000 0 42,000 7,500 13,000 3,000 23,000 9,000 2,000 3,000 0 2,500 18,000 2,000 12,500 0 6,500 0 0 0 0 7,000 50,000 74,500 0 238,500 0 2,500 500 500 1,500 3,000 410,000 0 0 0 0 0 0 1,355,000 184,000 179,000 13,000 0 50,000 7,500 12,000 3,000 22,000 8,000 2,000 1,000 0 2,500 15,000 2,000 23,000 6,000 4,500 0 0 7,000 6,000 11,000 21,000 94,500 0 263,500 0 2,500 1,000 500 1,500 3,000 410,000 1,500 0 0 0 0 0 1,700,000 160,000 184,000 13,000 0 50,000 8,000 13,000 3,000 24,000 8,000 2,000 4,000 0 2,500 15,000 3,000 23,000 6,000 4,500 0 0 6,000 6,000 11,000 21,000 114,500 0 323,500 0 2,500 1,000 500 1,500 3,000 430,000 0 0 0 10,000 0 79,000 1,440,000 602,000 184,000 13,000 0 50,000 8,000 13,000 3,000 24,000 8,000 2,000 4,000 0 2,500 15,000 3,000 23,000 6,000 4,500 0 0 6,000 6,000 11,000 21,000 114,500 0 323,500 0 2,500 1,000 500 1,500 3,000 430,000 0 0 0 10,000 0 79,000 2,250,500 602,000 5,000 0 0 0 500 1,000 0 2,000 0 0 3,000 0 0 0 1,000 0 0 0 0 0 (1,000) 0 0 0 20,000 0 60,000 0 0 0 0 0 0 20,000 (1,500) 0 0 10,000 0 79,000 550,500 442,000 3% 0% 0% 0% 7% 8% 0% 9% 0% 0% 300% 0% 0% 0% 50% 0% 0% 0% 0% 0% -14% 0% 0% 0% 21% 0% 23% 0% 0% 0% 0% 0% 0% 5% -100% 0% 0% 10000% 0% 79000% 32% 276% 2,377,500 2,306,000 2,661,000 3,033,500 3,414,500 4,225,000 1,191,500 39% (369,500) 72,000 (627,500) 70,500 (1,028,500) (1,839,000) (1,909,500) -2709% 247 Percent of Citywide Expenditure Budget (Excludes Contingency) HURF 8% Total Fund Budget HURF 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Budget Actual 2015 2,377,500 2,365,771 2016 2,306,000 2,099,959 2017 2,661,000 2,192,503 2018 3,033,500 794,298 Final 4,225,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses HURF 8% 6% Personnel Services Supplies 21% 65% Services 0% Capital Outlay/Projects 248 LOCAL TRANSPORTATION ASSISTANCE FUND (LTAF) Council Adopted Final Budget 249 LTAF Net Change from Previous Budget: ($93,500) -22% The City of El Mirage expanded its partnership with Northwest Valley Connect to provide Dial-A-Ride services. El Mirage Dial-A-Ride service provides on-demand service based upon certification of eligibility for El Mirage Seniors ages 65 and older and persons with disabilities within the Dial-A-Ride boundary. Valley Metro Paratransit operates within El Mirage only when both ends of the trip are within the federally mandated service area. Significant Changes: • • Contracted Services increased $48,500 (52%) to cover enhancements and expansion of current on-call transportation services. All available and unallocated funds have been budgeted in Operating Materials and Supplies which increased $28,000 (29%). Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Carryforward BUS PARKING SHADE STRUCTURE Construction of a structure to provide shade to the bus while parked. Amount N $75,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 250 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 251 Fund Name: LTAF Fund Number : 23 REVENUES FY 2019 Final 95,000 0 0 0 0 Acct Acct Description 150 LTAF/LOTTERY REVENUE SHARING 200 D.A.R.T. BUS FARES 350 VALLEY METRO (RPTA) 755 RECOVERY FROM PRIOR YEAR 842 INTEREST REVENUE TOTAL REVENUES 95,000 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency 0 0 123,000 142,000 0 75,000 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 63,430 54,028 0 0 0 176,406 0 83,181 0 0 0 0 0 0 July - Dec 2018 0 0 34,676 0 0 0 0 TOTAL 340,000 176,406 63,430 137,209 34,676 EXPENDITURE DETAIL 249 OPERATING MATERIAL & SUPPLIES 313 CONTRACTED SERVICES 650 VEHICLE PURCHASE 666 STREET IMPROVEMENTS-CAPITAL 123,000 142,000 0 0 75,000 0 0 176,406 0 0 0 63,430 0 0 0 0 54,028 0 83,181 0 0 34,676 0 0 0 668 CONSTRUCTION-CIP TOTAL EXPENDITURES 340,000 176,406 63,430 137,209 34,676 NET REVENUE OVER EXPENDITURES (245,000) (176,406) 177,006 (43,912) (34,676) FY 2019 Final 252 0 240,436 July - Dec 2018 0 0 0 0 0 93,297 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 95,813 93,297 0 0 0 0 2,374 0 0 142,249 0 0 0 0 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 94,000 96,000 95,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 94,000 96,000 95,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 111,000 263,000 136,000 95,000 31,000 31,000 90,000 93,500 0 0 0 0 193,000 0 170,000 245,000 0 0 0 0 0 0 0 0 FY 2019 Requested Final 95,000 95,000 0 0 0 0 0 0 0 0 95,000 95,000 FY 2019 Requested Final 0 0 123,000 123,000 142,000 142,000 0 0 0 75,000 0 0 0 0 Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% Change FY 2018 to FY2019 Dollar Percent 0 0% 28,000 29% 48,500 52% 0 0% (170,000) -69% 0 0% 0 0% 335,000 294,000 396,000 433,500 265,000 340,000 (93,500) -22% 111,000 31,000 193,000 0 0 263,000 31,000 0 0 0 136,000 90,000 0 170,000 0 95,000 93,500 0 170,000 75,000 123,000 142,000 0 0 0 123,000 142,000 0 0 75,000 28,000 48,500 0 (170,000) 0 29% 52% 0% -100% 0% 335,000 294,000 396,000 433,500 265,000 340,000 (93,500) -22% (335,000) (200,000) (300,000) (338,500) (170,000) (245,000) 93,500 -28% 253 Percent of Citywide Expenditure Budget (Excludes Contingency) LTAF 1% Total Fund Budget LTAF 500,000 400,000 300,000 200,000 100,000 0 Budget Actual 2015 335,000 176,406 2016 294,000 63,430 2017 396,000 137,209 2018 433,500 34,676 Final 340,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses LTAF 22% 36% Supplies Services Capital Outlay/Projects 42% 254 CAPITAL STREETS FUND Council Adopted Final Budget 255 CAPITAL STREETS FUND Net Change from Previous Budget: ($4,385,000) -62% This fund is used to account for the payments related to Northern Parkway’s construction. This project is being constructed by a neighboring municipality and the City will be making payments over a period of time to cover a portion of the construction cost. The fund provides a single location for major street projects funded in part by the Maricopa Association of Governments. The final use of this fund is to cover debt service payments related to the construction of these major roadways. Significant Changes: • Street Improvements increased $812,000 (162%) to cover the first phase of Dysart Road, while El Mirage Road Improvements were completed and reduced $5,198,000 to $0. Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Improvement NORTHERN PARKWAY Northern Avenue is to be widened into an expressway/parkway configuration. Northern Parkway is to be widened as a road of regional significance. Costs include Design Concept Report, design, ROW acquisition, and construction shared between project partners El Mirage, Glendale, Peoria, Maricopa County, and MAG. The City will be budgeting $500,000 per fiscal year for its $9,474,500 portion of the overall project. R 256 Amount $500,000 Improvement DYSART RD DESIGNAND CONSTRUCTION $500,000 Design for Dysart Rd improvements. $812,000 first phase construction. Dysart Road was identified as a “Road of Regional Significance” back in the 1999 Maricopa Associations of Governments (MAG) study and currently has one lane in each direction between Northern and Peoria Avenues. The City proposes to widen this corridor to two 12 foot through lanes, a 14 foot median, bike lanes and curb and gutter. This project will include the design, land acquisition and construction. The total project cost is currently estimated at $11.1 million. R $1,312,000 Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 Authorized Filled Transfers: Transfer Capital St. Out In Gen. Fund 833,000 Photo 250,000 HURF 500,000 257 FY2019 0 Fund Name: Capital Streets Fund Number : 56 REVENUES 0 0 0 0 0 0 0 1,583,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 67,821 0 0 0 0 0 2,047,126 3,264,088 6,724,900 4,444 1,156 488 13,419 14,832 16,576 0 7,970,000 0 0 862,223 0 902,592 1,024,500 1,310,000 1,583,000 3,035,403 FY 2019 Final Acct Acct Description 200 DYSART-ROAD IMPROVEMENTS 220 MAG STREET GRANT 550 REIMBURSEMENTS 755 RECOVERY FROM PRIOR YEAR 842 INTEREST REVENUE 501 BOND PROCEEDS 502 BOND PREMIUM 970 TRANSFER IN TOTAL REVENUES 8,051,964 913,143 0 0 0 500,000 1,312,000 833,000 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 0 0 500,000 500,000 3,778,781 7,745,995 10,879,360 0 295,507 378,450 0 250,000 0 July - Dec 2018 0 0 0 0 2,845,927 190,125 0 2,645,000 4,028,781 8,541,502 11,757,810 3,036,052 500,000 1,312,000 0 360,500 472,500 0 0 0 160,282 3,618,499 0 0 0 250,000 500,000 0 7,745,995 295,507 0 0 0 500,000 0 10,879,360 378,450 0 0 0 0 189 2,845,738 189,225 0 900 0 2,645,000 4,028,781 8,541,502 11,757,810 3,036,052 (1,062,000) (993,378) 4,595,297 (3,705,846) (2,122,908) 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 EXPENDITURE DETAIL 497 NORTHERN PARKWAY PROJECT 666 STREET IMPROVEMENTS 669 EL MIRAGE ROAD IMPROVEMENT 750 INTEREST 759 EXCISE BOND PRINCIPAL 773 TRUST/AGENCY FEES 950 TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES FY 2019 Final 258 13,136,799 July - Dec 2018 0 0 0 643 9,746 0 0 902,754 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 0 0 0 0 21,947,000 10,553,000 7,647,000 3,800,000 0 0 0 0 0 0 0 0 3,045,500 11,679,500 0 0 0 0 0 0 735,000 1,024,500 1,310,000 1,315,500 25,727,500 23,257,000 8,957,000 5,115,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 0 0 0 0 0 0 0 0 0 500,000 500,000 500,000 30,945,500 26,202,000 19,704,500 5,698,000 0 430,000 378,500 832,000 0 0 0 0 FY 2019 Requested Final 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,583,000 1,583,000 1,583,000 1,583,000 FY 2019 Requested Final 0 0 0 0 0 0 500,000 500,000 812,000 1,312,000 833,000 833,000 0 0 Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% (3,800,000) -100% 0 0% 0 0% 0 0% 0 0% 267,500 20% (3,532,500) -69% Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% (4,386,000) -77% 1,000 0% 0 0% 30,945,500 27,132,000 20,583,000 7,030,000 2,145,000 2,645,000 (4,385,000) -62% 0 193,000 30,752,500 0 0 0 0 500,000 0 26,202,000 430,000 0 0 0 500,000 500,000 19,204,500 378,500 0 0 0 500,000 500,000 5,198,000 378,500 453,500 0 0 500,000 812,000 0 360,500 472,500 0 0 500,000 1,312,000 0 360,500 472,500 0 0 0 812,000 (5,198,000) (18,000) 19,000 0 0 0% 162% -100% -5% 4% 0% 0% 30,945,500 27,132,000 20,583,000 7,030,000 2,145,000 2,645,000 (4,385,000) -62% (5,218,000) (3,875,000) (11,626,000) (1,914,500) (562,000) (1,062,000) 852,500 -45% 259 Percent of Citywide Expenditure Budget (Excludes Contingency) Capital Streets Fund 6% Total Fund Budget Capital Streets Fund 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 Budget Actual 2015 30,945,500 4,028,781 2016 27,132,000 8,541,502 2017 20,583,000 11,757,810 2018 7,030,000 3,036,052 Final 2,645,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Capital Streets Fund 19% 31% Special Projects Capital Outlay/Projects Debt Service/Fees 50% 260 COURT FUND Council Adopted Final Budget 261 COURT FUND Net Change from Previous Budget: $70,000 12% The El Mirage City Court is responsible for the expedient adjudication of Criminal Misdemeanors, Criminal and Civil Traffic violations, El Mirage City Code violations, Injunctions Prohibiting Harassment and Orders of Protection that occur within the City Limits. Significant Changes: • Increase of 1.5 FTE resulted in a $70,000 (12%) increase to Personnel Services. Capital Items: • No capital was requested this year for this Fund. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 13.1 13.1 8.6 9.6 12.6 11.6 8.6 6.1 Authorized Filled Transfers: Transfer Court Out Gen. Fund In $126,000 262 FY2019 11.1 THIS PAGE INTENTIONALLY LEFT BLANK 263 Fund Name: Court Fund Number : 14 REVENUES FY 2019 Final 195,000 50,000 0 0 0 5,000 80,000 0 0 0 0 0 126,000 Acct Acct Description 100 COURT FINES 200 DEFENSIVE DRIVING REVENUE 250 GRANT REVENUE 350 FORFEITURE REVENUE 550 LOCAL COST 552 WARRANT FEE 553 LOCAL DEFAULT FEE 554 PARKING ORDINANCE 650 JCEF - LOCAL FUND 690 CONFIDENTIAL ADDRESS FND-LOCAL 700 MISCELLANEOUS FEES 940 CASH OVER/SHORT 970 TRANSFER IN TOTAL REVENUES 456,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Actual For the Fiscal Year ending June 30, 2015 2016 2017 195,324 223,457 217,155 21,860 27,680 42,470 0 0 0 4,150 1,300 850 4,822 3,927 3,170 5,694 4,008 3,300 103,217 121,081 86,637 1 0 91 318 656 734 76 124 113 2,808 5,729 6,411 (97) 20 4 219,000 327,500 23,500 557,173 715,481 July - Dec 2018 92,219 2,640 0 845 1,915 772 38,512 0 181 82 1,079 (252) 132,502 384,434 270,495 Actual For the Fiscal Year ending June 30, 2015 2016 2017 545,131 527,205 422,069 8,370 13,225 11,881 60,790 68,787 68,529 0 0 0 0 0 0 0 0 0 0 0 0 July - Dec 2018 221,310 6,215 8,385 0 0 0 0 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2019 Final 639,000 13,000 19,000 0 0 0 0 TOTAL 671,000 619,145 607,873 498,968 235,910 593,000 3,000 0 75,000 37,000 9,000 56,000 2,000 4,000 7,000 (147,000) 5,000 0 5,000 1,000 1,500 500 0 0 3,000 5,500 1,000 0 0 0 5,500 0 3,000 500 500 0 573,363 1,359 173 71,012 34,520 8,073 62,036 1,815 2,779 0 (210,000) 4,265 0 5,256 2,888 305 511 0 2,576 2,212 730 25 41,376 2,564 2,685 2,735 0 3,184 295 284 2,124 547,721 393 462 87,972 32,724 7,653 58,471 1,202 2,062 0 (211,455) 5,359 0 3,773 769 1,011 644 325 11,500 2,564 2,850 383 41,785 2,471 660 2,190 0 3,039 660 301 383 440,978 620 0 51,940 26,717 6,248 46,176 1,195 1,624 0 (153,429) 3,885 211 1,809 836 957 87 585 0 2,221 11,903 0 43,581 4,663 1,869 2,137 0 1,185 370 664 (64) 224,600 795 0 19,627 13,623 3,186 23,557 332 599 0 (65,008) 1,473 110 972 2,400 1,153 107 0 0 785 6,075 0 0 40 200 554 0 559 150 0 22 671,000 619,145 607,873 498,968 235,910 (215,000) (61,973) 107,609 (114,534) 34,585 110 SALARIES AND WAGES 111 OVERTIME 117 COMPTIME 120 HEALTH-LIFE-DENTAL INSURANCE 130 SOCIAL SECURITY CONTRIBUTION 131 MEDICARE CONTRIBUTION 132 ASRS CONTRIBUTION 140 WORKER'S COMPENSATION 141 UNEMPLOYMENT INSURANCE 142 AZ JOB TRAINING TAX 199 LABOR DISTRIBUTION 230 OFFICE SUPPLIES 231 BUILDING JANITORIAL SUPPLIES 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 249 OPERATING MATERIAL & SUPPL 254 COMPUTER/PRINTER SUPPLIES 263 DATA INFRASTRUCTURE SERVICES 311 EQUIPMENT/FURNITURE PURCHASE 313 CONTRACTED SERVICES 319 INTERPRETER 339 JURY POLL EXPENSES 345 SECURITY SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINAR & TRAINING 360 PRINTING COSTS 361 PUBLISHING/ADVERTISEMENT 362 MAILING COST 370 DUES-MEMBERSHIPS-FEES 371 SUBSCRIPTIONS 377 MISCELLANEOUS EXPENSES TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 264 Budget For the Fiscal Year ending June 30, 2015 2016 2017 145,000 180,000 195,000 15,000 15,000 20,000 0 0 0 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 180,000 90,000 115,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 219,000 327,500 23,500 574,000 627,500 368,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 644,000 671,000 485,000 5,000 7,000 13,000 75,000 70,500 70,500 0 0 0 0 0 0 0 0 0 0 0 0 2018 195,000 25,000 0 0 0 5,000 85,000 0 0 0 0 0 265,000 575,000 2018 569,000 13,000 19,000 0 0 0 0 FY 2019 Requested Final 195,000 195,000 50,000 50,000 0 0 0 0 0 0 5,000 5,000 80,000 80,000 0 0 0 0 0 0 0 0 0 0 7,000 126,000 337,000 456,000 FY 2019 Requested Final 639,000 639,000 13,000 13,000 19,000 19,000 0 0 0 0 0 0 0 0 Change FY 2018 to FY2019 Dollar Percent 0 0% 25,000 100% 0 0% 0 0% 0 0% 0 0% (5,000) -6% 0 0% 0 0% 0 0% 0 0% 0 0% (139,000) -52% (119,000) -21% Change FY 2018 to FY2019 Dollar Percent 70,000 12% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 724,000 748,500 568,500 601,000 671,000 671,000 70,000 12% 626,000 12,000 0 83,000 39,000 10,000 66,000 2,000 5,000 11,000 (210,000) 5,000 0 0 0 0 0 0 0 0 10,000 1,000 49,000 2,000 2,500 5,500 1,000 3,000 500 500 0 627,000 12,000 0 107,000 40,000 10,000 67,000 2,000 6,000 10,000 (210,000) 5,000 0 0 1,000 500 500 0 0 2,000 5,500 1,000 42,500 4,000 5,000 5,500 1,000 3,000 500 500 0 468,000 3,000 0 66,000 30,000 7,000 45,000 2,000 4,000 8,000 (148,000) 5,000 0 5,000 1,000 1,500 500 0 0 3,000 5,500 1,000 42,500 4,000 5,000 5,500 0 3,000 500 500 0 510,000 3,000 0 83,000 32,000 8,000 49,000 2,000 4,000 8,000 (130,000) 5,000 0 5,000 1,000 1,500 500 0 0 3,000 5,500 1,000 0 0 0 5,500 0 3,000 500 500 0 593,000 3,000 0 75,000 37,000 9,000 56,000 2,000 4,000 7,000 (147,000) 5,000 0 5,000 1,000 1,500 500 0 0 3,000 5,500 1,000 0 0 0 5,500 0 3,000 500 500 0 593,000 3,000 0 75,000 37,000 9,000 56,000 2,000 4,000 7,000 (147,000) 5,000 0 5,000 1,000 1,500 500 0 0 3,000 5,500 1,000 0 0 0 5,500 0 3,000 500 500 0 83,000 0 0 (8,000) 5,000 1,000 7,000 0 0 (1,000) (17,000) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16% 0% 0% -10% 16% 13% 14% 0% 0% -13% 13% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 724,000 748,500 568,500 601,000 671,000 671,000 70,000 12% (150,000) (121,000) (200,000) (26,000) (334,000) (215,000) (189,000) 727% 265 Percent of Citywide Expenditure Budget (Excludes Contingency) Court Fund 1% Total Fund Budget Court Fund 800,000 600,000 400,000 200,000 0 Budget Actual 2015 724,000 619,145 2016 748,500 607,873 2017 568,500 498,968 2018 601,000 235,910 Final 671,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Court Fund 2% 3% Personnel Services Supplies Services 95% 266 COURT ENHANCEMENT FUND Council Adopted Final Budget 267 COURT ENHANCEMENT FUND Net Change from Previous Budget: $875,000 318% The El Mirage City Court is responsible for the expedient adjudication of Criminal Misdemeanors, Criminal and Civil Traffic violations, El Mirage City Code violations, Injunctions Prohibiting Harassment and Orders of Protection that occur within the City Limits. A court enhancement and security fee shall be imposed by the City Court on each order or agreement to pay any fine, sanction, penalty, or assessment, or to participate in any Courtauthorized diversion program. The court enhancement and security fee shall not be imposed on civil parking violations. The court enhancement and security fee shall be collected by the City Court for deposit into the City Court Enhancement and Security Fund. The City Court Enhancement and Security Fund is established for the exclusive purpose of enhancing City Court processes and security. Monies in the Fund shall supplement, not supplant, funds provided to the City Court through the city budget process. Interest earned on the monies in the Fund shall be credited to the City Court Enhancement and Security Fund. The City Court shall administer the Fund and may make expenditures from the Fund for the purposes approved in this section. Significant Changes: • Increase in Court Technology Account Expense of $877,000 (1076%) to budget all available funds. Capital Items: • No capital was requested this year for this fund. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 268 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 269 Fund Name: Court Enhancement Fund Fund Number : 15 REVENUES FY 2019 Final 15,000 20,000 130,000 0 5,000 Acct Acct Description 627 COURT TIME PMT REVENUE 628 COURT FTG FEE REVENUE 629 COURT TECH ACCT REVENUE 750 UNCLASSIFIED REVENUES 842 INTEREST REVENUE TOTAL REVENUES 170,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Actual For the Fiscal Year ending June 30, 2015 2016 2017 26,598 26,574 17,921 29,720 22,375 23,107 326,971 335,145 130,559 0 0 0 511 1,604 4,757 383,799 385,698 July - Dec 2018 9,020 10,067 71,366 0 4,877 176,345 95,329 July - Dec 2018 48,871 5,160 32,606 0 0 0 0 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2019 Final 114,500 0 77,000 958,500 0 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 91,480 131,550 121,724 36,533 10,975 0 58,579 26,409 27,716 175 18,512 0 98,468 269,182 0 0 0 0 0 0 0 TOTAL 1,150,000 285,235 456,628 149,440 86,638 114,500 0 0 0 0 0 0 0 18,500 7,000 42,500 4,000 5,000 0 0 0 958,500 0 0 91,480 58 10,994 24,914 0 567 0 20,960 18,594 6,213 0 0 0 122 0 12,690 175 0 98,468 131,550 0 9,933 0 0 84 958 0 19,332 7,077 0 0 0 0 0 0 18,512 18,788 250,394 121,724 0 0 0 0 0 0 0 21,500 6,216 0 0 0 0 0 0 0 0 0 48,871 0 0 148 5,013 0 0 0 10,750 3,530 18,326 0 0 0 0 0 0 0 0 1,150,000 285,235 456,628 149,440 86,638 (980,000) 98,564 (70,931) 26,905 8,692 EXPENDITURE DETAIL 199 LABOR DISTRIBUTION 232 COMPUTER/PRINTER SUPPLIES 237 EQUIPMENT PURCHASE 248 SOFTWARE PURCHASE 250 BUILDING MAINTENANCE/REPAIRS 261 EQUIPMENT MAINTENANCE CONTRACT 263 DATA INFRASTRUCTURE SERVICES 311 PROFESSIONAL SERVICES 313 CONTRACTED SERVICES 338 ARMORED CAR SERVICES 345 SECURITY SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINAR & TRAINING 361 PUBLISHING/ADVERTISEMENT COST 372 BANK CHARGES 377 MISCELLEANOUS EXPENSES 419 COURT TECHNOLOGY ACCT EXPENSE 617 CAPITAL EQUIPMENT PURCHASE 658 SITE IMPROVEMENTS TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 270 Budget For the Fiscal Year ending June 30, 2015 2016 2017 40,000 25,000 10,000 25,000 30,000 10,000 330,000 275,000 120,000 0 0 0 0 0 0 395,000 330,000 140,000 2018 15,000 15,000 110,000 0 0 140,000 FY 2019 Requested Final 15,000 15,000 20,000 20,000 130,000 130,000 0 0 5,000 5,000 170,000 170,000 Change FY 2018 to FY2019 Dollar Percent 0 0% 5,000 33% 20,000 18% 0 0% 5,000 5000% 30,000 21% Budget For the Fiscal Year ending June 30, 2015 2016 2017 85,500 135,500 98,000 0 0 0 12,000 12,000 25,500 1,262,500 1,247,000 666,500 0 0 0 0 0 0 0 0 0 2018 116,500 0 77,000 81,500 0 0 0 1,360,000 1,394,500 790,000 275,000 1,150,000 1,150,000 875,000 318% 85,500 0 0 0 0 0 0 0 0 5,000 0 0 0 0 7,000 0 1,262,500 0 0 135,500 0 0 0 0 0 0 0 0 5,000 0 0 0 0 7,000 0 1,247,000 0 0 98,000 0 0 0 0 0 0 0 18,500 7,000 0 0 0 0 0 0 666,500 0 0 116,500 0 0 0 0 0 0 0 18,500 7,000 42,500 4,000 5,000 0 0 0 81,500 0 0 114,500 0 0 0 0 0 0 0 18,500 7,000 42,500 4,000 5,000 0 0 0 958,500 0 0 114,500 0 0 0 0 0 0 0 18,500 7,000 42,500 4,000 5,000 0 0 0 958,500 0 0 (2,000) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 877,000 0 0 -2% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 1076% 0% 0% 1,360,000 1,394,500 790,000 275,000 1,150,000 1,150,000 875,000 318% (965,000) (1,064,500) (650,000) (135,000) (980,000) (980,000) (845,000) 626% FY 2019 Requested Final 114,500 114,500 0 0 77,000 77,000 958,500 958,500 0 0 0 0 0 0 271 Change FY 2018 to FY2019 Dollar Percent (2,000) -2% 0 0% 0 0% 877,000 1076% 0 0% 0 0% 0 0% Percent of Citywide Expenditure Budget (Excludes Contingency) Court Enhancement Fund 2% Total Fund Budget Court Enhancement Fund 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 Budget Actual 2015 1,360,000 285,235 2016 1,394,500 456,628 2017 790,000 149,440 2018 275,000 86,638 Final 1,150,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Court Enhancement Fund 10% 83% Personnel Services Services 7% 272 Special Projects PHOTO ENFORCEMENT FUND Council Adopted Final Budget 273 PHOTO ENFORCEMENT FUND Net Change from Previous Budget: ($296,000) -20% The Photo Enforcement Fund was established to account for all revenues and expenses directly related to the processing and adjudication of fines generated from photo related traffic citations. Both the Police Department and the Court have expenditures that are charged to this fund. The City pays Redflex who provides the cameras and process service out of this fund. Any residual income left at the end of the year is later transferred equally to the funds that pay for police operations and the construction of Northern Parkway. Significant Changes: • • • • Decreased labor distributions from Police by $34,000 (45%). $20,000 (6%) increase in photo radar service costs based on recent actual expenses. Reserves of $194,000 were created. $480,000 (49%) decrease to Transfer Out based on historical information. Capital Items: • No capital was requested this year for this department. Personnel: BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 Authorized Filled Transfers: Transfer Out Photo Gen. Fund Capital St. 250,000 250,000 In 274 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 275 Fund Name: Photo Enforcement Fund Number : 16 REVENUES FY 2019 Final 325,000 45,000 300,000 Acct Acct Description 105 PHOTO RADAR FINE 111 PROCESS SERVER - REDFLEX 200 DEFENSIVE DRIVING REVENUE TOTAL REVENUES 670,000 SUMMARY OF EXPENDITURES Actual For the Fiscal Year ending June 30, 2015 2016 2017 1,004,789 1,038,399 336,365 99,647 112,171 53,707 598,650 744,380 207,520 1,703,086 1,894,950 July - Dec 2018 199,709 21,357 174,810 597,592 395,876 Actual For the Fiscal Year ending June 30, 2015 2016 2017 278,739 229,198 71,756 1,021 10,388 0 590,589 674,712 299,628 0 0 0 0 0 0 0 0 0 1,470,000 1,189,000 833,000 July - Dec 2018 41,267 0 101,960 0 0 0 980,000 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2019 Final 96,000 0 375,000 0 0 0 694,000 TOTAL 1,165,000 2,340,349 2,103,298 1,204,384 1,123,226 Dept 430 430 430 Acct EXPENDITURE DETAIL 199 LABOR DISTRIBUTION 372 BANK CHARGES 377 MISCELLANEOUS EXPENSE TOTAL COURT 54,000 9,000 6,000 69,000 165,826 29,745 0 195,571 128,004 13,885 0 141,889 50,000 5,674 0 55,674 25,004 3,288 0 28,292 551 551 551 551 551 199 LABOR DISTRIBUTION 237 EQUIPMENT/FURNITURE PURCHASE 354 PHOTO ENFORCEMENT SERVICES 920 RESERVE 950 TRANSFER OUT TOTAL POLICE 42,000 0 360,000 194,000 500,000 1,096,000 112,913 1,021 560,844 0 1,470,000 2,144,778 101,194 10,388 660,827 0 1,189,000 1,961,409 21,756 0 293,954 0 833,000 1,148,710 16,263 0 98,672 0 980,000 1,094,935 TOTAL EXPENDITURES 1,165,000 2,340,349 2,103,298 1,204,384 1,123,226 (495,000) (637,263) (208,348) (606,791) (727,351) Category 100 200 300 400 600 700 900 NET REVENUE OVER EXPENDITURES 276 Budget For the Fiscal Year ending June 30, 2015 2016 2017 1,000,000 900,000 300,000 130,000 125,000 35,000 650,000 500,000 150,000 1,780,000 1,525,000 485,000 2018 300,000 40,000 150,000 490,000 FY 2019 Requested Final 325,000 325,000 45,000 45,000 300,000 300,000 670,000 670,000 Change FY 2018 to FY2019 Dollar Percent 25,000 8% 5,000 13% 150,000 100% 180,000 37% Budget For the Fiscal Year ending June 30, 2015 2016 2017 303,000 253,000 68,500 0 0 0 1,520,000 972,000 416,500 0 0 0 0 0 0 0 0 0 1,892,000 1,189,000 833,000 2018 126,000 0 355,000 0 0 0 980,000 3,715,000 2,414,000 1,318,000 1,461,000 1,165,000 1,165,000 (296,000) -20% 178,000 20,000 0 198,000 128,000 20,000 0 148,000 50,000 18,000 6,000 74,000 50,000 9,000 6,000 65,000 54,000 9,000 6,000 69,000 54,000 9,000 6,000 69,000 4,000 0 0 4,000 8% 0% 0% 6% 125,000 0 1,500,000 422,000 1,470,000 3,517,000 125,000 0 952,000 0 1,189,000 2,266,000 18,500 0 392,500 0 833,000 1,244,000 76,000 0 340,000 0 980,000 1,396,000 42,000 0 360,000 194,000 500,000 1,096,000 42,000 0 360,000 194,000 500,000 1,096,000 (34,000) 0 20,000 194,000 (480,000) (300,000) -45% 0% 6% 194000% -49% -21% 3,715,000 2,414,000 1,318,000 1,461,000 1,165,000 1,165,000 (296,000) -20% (1,935,000) (889,000) (833,000) (971,000) (495,000) (495,000) 476,000 -49% FY 2019 Requested Final 96,000 96,000 0 0 375,000 375,000 0 0 0 0 0 0 694,000 694,000 277 Change FY 2018 to FY2019 Dollar Percent (30,000) -24% 0 0% 20,000 6% 0 0% 0 0% 0 0% (286,000) -29% Percent of Citywide Expenditure Budget (Excludes Contingency) Photo Enforcement Fund 1% Total Fund Budget Photo Enforcement Fund 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Budget Actual 2015 3,715,000 2,340,349 2016 2,414,000 2,103,298 2017 1,318,000 1,204,384 2018 1,461,000 1,123,226 Final 1,165,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Photo Enforcement Fund 15% 29% Personnel Services Services Contingency 56% 278 POLICE TOWING FUND Council Adopted Final Budget 279 POLICE TOWING FUND Net Change from Previous Budget: $119,000 168% This fund was established for the use of the Police Department and is administered by the Police Department in accordance with the regulations of Arizona Revised Statute 283511 which reads in-part: “The immobilizing or impounding agency shall establish procedures for immobilization hearings or post storage hearings, for the release of properly immobilized or impounded vehicles and for imposition of a charge for administrative costs …the administrative charges collected pursuant to this section shall be transmitted to the city treasurer for deposit in a special fund established by the municipality for the purpose of implementing section 28-872 and this article”. Significant Changes: • All available and unallocated funds have been budgeted in Operating Materials and Supplies which increased $123,000 (315%). Capital Items: • No capital was requested this year for this department. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 280 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 281 Fund Name: Police Towing Fund Number : 28 REVENUES FY 2019 Final 60,000 Acct Acct Description 563 IMPOUND REVENUE (28-3511) TOTAL REVENUES 60,000 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Actual For the Fiscal Year ending June 30, 2015 2016 2017 78,600 69,900 60,605 0 69,900 July - Dec 2018 32,550 60,605 32,550 Actual For the Fiscal Year ending June 30, 2015 2016 2017 23,008 24,948 26,438 0 4,094 2,952 0 0 7,000 0 0 0 0 0 50,819 0 0 0 0 0 0 July - Dec 2018 11,688 0 0 0 0 0 0 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2019 Final 21,000 162,000 7,000 0 0 0 0 TOTAL 190,000 23,008 29,042 87,208 11,688 21,000 162,000 7,000 0 23,008 0 0 0 24,948 4,094 0 0 26,438 2,952 7,000 50,819 11,688 0 0 0 TOTAL EXPENDITURES 190,000 23,008 29,042 87,208 11,688 NET REVENUE OVER EXPENDITURES (130,000) (23,008) 40,858 (26,603) 20,862 EXPENDITURE DETAIL 199 LABOR DISTRIBUTION 249 OPERATING MATERIALS AND SUPPLIES 370 DUES-MEMBERSHIPS-FEES 659 EQUIPMENT/SOFTWARE 282 Budget For the Fiscal Year ending June 30, 2015 2016 2017 60,000 70,000 71,000 60,000 70,000 71,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 27,000 39,000 56,500 93,000 141,000 164,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2018 70,000 70,000 2018 25,000 39,000 7,000 0 0 0 0 FY 2019 Requested Final 60,000 60,000 60,000 60,000 FY 2019 Requested Final 21,000 21,000 162,000 162,000 7,000 7,000 0 0 0 0 0 0 0 0 Change FY 2018 to FY2019 Dollar Percent (10,000) -14% (10,000) -14% Change FY 2018 to FY2019 Dollar Percent (4,000) (0) 123,000 3 0 0 0 0 0 0 0 0 0 0 120,000 180,000 221,000 71,000 190,000 190,000 119,000 168% 27,000 93,000 0 0 39,000 141,000 0 0 56,500 164,500 0 0 25,000 39,000 7,000 0 21,000 162,000 7,000 0 21,000 162,000 7,000 0 (4,000) 123,000 0 0 -16% 315% 0% 0% 120,000 180,000 221,000 71,000 190,000 190,000 119,000 168% (60,000) (110,000) (150,000) (1,000) (130,000) (130,000) (129,000) 12900% 283 Percent of Citywide Expenditure Budget (Excludes Contingency) Police Towing Fund <1% Total Fund Budget Police Towing Fund 250,000 200,000 150,000 100,000 50,000 0 Budget Actual 2015 120,000 23,008 2016 180,000 29,042 2017 221,000 87,208 2018 71,000 11,688 Final 190,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Police Towing Fund 4% 11% Personnel Services Supplies Services 85% 284 COMMUNITY DEVELOPMENT BLOCK GRANT FUND (CDBG) Council Adopted Final Budget 285 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) Net Change from Previous Budget: ($355,000) -47% This fund is used to account for capital projects approved and funded by CDBG. Any in-kind or direct City expenses are recorded in other departments. Significant Changes: • Construction-CIP decreased by $355,000. See below for more information. Capital Items: Capital Type: Capital Outlay Description & Justification: Improvement SIDEWALK RAMP ADA RETROFIT This project will retrofit existing curb ramps in the downtown area that either do not meet Americans with Disabilities Act (ADA) standards or are missing completely. Deficient pavement adjacent to the ramps, which are tripping hazards and/or a hindrance to disabled travelers, will be removed and replaced as well. New/Repl. Amount R $400,000 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 286 FY2019 0 THIS PAGE INTENTIONALLY LEFT BLANK 287 Fund Name: CDBG Fund Number : 31 REVENUES Dept FY 2019 Final 400,000 Acct Acct Description 464 MAIN ST. WATERLINE IMPROVE TOTAL REVENUES 400,000 0 0 0 0 0 400,000 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 196,592 588,407 0 0 80,000 3,383 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency/Transfers 0 0 0 0 0 0 0 July - Dec 2018 0 0 0 0 0 0 0 400,000 276,592 591,790 0 0 400,000 0 196,592 80,000 588,407 3,383 0 0 0 0 400,000 276,592 591,790 0 0 0 (80,774) (3,633) 0 0 FY 2019 Final TOTAL 466 400 EXPENDITURE DETAIL 668 CONSTRUCTION-CIP 950 TRANSFER OUT TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 288 195,819 588,157 July - Dec 2018 0 0 SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 Actual For the Fiscal Year ending June 30, 2015 2016 2017 195,819 588,157 0 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 211,000 595,000 0 755,000 211,000 595,000 0 755,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 211,000 595,000 0 755,000 0 0 0 0 80,000 3,500 0 0 FY 2019 Requested Final 400,000 400,000 400,000 400,000 FY 2019 Requested Final 0 0 0 0 0 0 0 0 400,000 400,000 0 0 0 0 Change FY 2018 to FY2019 Dollar Percent (355,000) -47% (355,000) -47% Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% (355,000) -47% 0 0% 0 0% 291,000 598,500 0 755,000 400,000 400,000 (355,000) -47% 211,000 80,000 595,000 3,500 0 0 755,000 0 400,000 0 400,000 0 (355,000) 0 -47% 0% 291,000 598,500 0 755,000 400,000 400,000 (355,000) -47% (80,000) (3,500) 0 0 0 0 0 0% 289 Percent of Citywide Expenditure Budget (Excludes Contingency) CDBG Fund 1% Total Fund Budget CDBG Fund 800,000 600,000 400,000 200,000 0 Budget Actual 2015 291,000 276,592 2016 598,500 591,790 2017 0 0 2018 755,000 0 Final 400,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses CDBG Fund 100% Capital Outlay/Projects 290 SPECIAL PROJECTS FUND Council Adopted Final Budget 291 SPECIAL PROJECTS FUND Net Change from Previous Budget: $688,500 6% The Special Projects Fund was established to consolidate grant and donation activity. This fund tracks grants and donations that are dedicated for a specific purpose or when an accounting of use must be reported to the grantee. Community Development Block Grant (CDBG) grants and Local Transportation Assistance Funds (LTAF or ALF) are not recorded in this fund as they have specific funds established to track their activity. Significant Changes: • • • • • • • • $200,000 has been budgeted for a possible TOHONO O' ODHAM NATION grant. Other Grants/Donations decreased by $484,000 (5%) as the City budgets $10,000,000 annually in this line item for unforeseen grants. Police Labor Distribution increased $239,500 (67%) to possibly fund two additional Police Officers and eligible overtime. Police K-9 Expense was established at $36,000 for a possible grant to fund a drug sniffing dog. Police Equipment/Furniture Purchase increased by $191,500 (365%). Police Operating Materials and Supplies was established at $76,000. Police Vehicle Purchase of $73,000 was established for a possible grant to fund a vehicle for the K-9. Fire Labor Distribution was established at $432,000 to possibly fund six additional Fire Fighters through a SAFER grant. 292 Capital Items: Capital Type: Capital Outlay Description & Justification: New/Repl. Amount Equipment VEHICLE FOR K9 Vehicle for additional K9 unit. N $73,000 Carryforward MAG/CCTV MAG closeout funds received for the Design to install fiber, CCTV cameras and interconnect six traffic signals along El Mirage and Thunderbird Roads. N $79,500 Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 293 FY2019 0 Fund Name: Special Projects Fund Number : 73 REVENUES 0 0 0 0 197,000 1,107,500 0 0 0 0 0 10,109,000 0 0 202,000 0 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 2,746 0 0 62,931 76,514 76,887 71,707 75,784 66,375 38,000 59,890 34,389 285,339 121,119 151,122 0 0 0 0 0 0 52,460 54,685 21,743 8,945 0 0 3,420 30 0 19,723 77,637 25,633 0 0 0 0 0 0 0 0 1,903 0 0 0 2,962 0 0 11,615,500 548,233 378,052 330,055 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Transfer Out FY 2019 Final 1,027,500 358,000 2,000 200,000 161,500 0 10,000,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 273,470 291,787 294,556 123,098 61,497 65,322 10,442 24,276 16,621 18,073 11,211 75,267 180,117 11,190 0 0 0 0 0 0 13,991 July - Dec 2018 120,120 27,638 2,885 313 49,999 0 0 TOTAL 11,749,000 605,200 FY 2019 Final Acct Acct Description 101 FIRE DEPARTMENT DONATIONS 102 POLICE DONATIONS 108 DYSART RESOURCE OFFICER GRA 120 DPS - GITEM GRANT 135 STATE GRANTS 136 FEDERAL GRANTS 415 DONATIONS - MAYOR AND COUNCIL 420 YMCA DONATIONS 443 OFFICER SAFETY EQIPMENT 460 FIRE DONATIONS 461 K-9 DONATIONS 470 GRANT REVENUE 473 PARKS & REC DONATIONS 483 FM GLOBAL FOUNDATION GRANT 552 MISC GRANT/DONATIONS POLICE 573 AUCTION PROCEEDS 970 TRANSFER IN TOTAL REVENUES SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 294 465,659 399,962 465,757 July - Dec 2018 0 0 40,993 40,912 17,800 114,815 0 0 12,399 0 0 103,135 0 0 0 0 0 200,955 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 0 4,000 0 0 50,000 56,000 0 0 60,000 45,000 0 0 5,000 77,500 0 0 9,000 136,000 449,500 495,000 0 0 0 0 0 0 0 0 5,000 20,000 0 0 0 0 0 0 5,000 0 0 0 10,000,000 9,985,000 10,815,000 10,000,000 0 0 0 0 0 0 0 0 162,000 0 0 0 0 0 0 0 0 0 0 0 FY 2019 Requested Final 0 0 0 0 0 0 0 0 197,000 197,000 1,107,500 1,107,500 0 0 0 0 0 0 0 0 0 0 10,000,000 10,109,000 0 0 0 0 202,000 202,000 0 0 0 0 Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% 197,000 197000% 612,500 124% 0 0% 0 0% 0 0% 0 0% 0 0% 109,000 1% 0 0% 0 0% 202,000 202000% 0 0% 0 0% 10,296,000 11,506,500 1,120,500 10,323,500 11,264,500 10,495,000 11,615,500 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 261,000 257,500 222,000 356,000 15,000 61,000 0 72,500 0 4,000 0 0 30,000 0 143,000 7,000 20,000 16,000 156,500 141,000 0 0 0 0 9,896,500 9,985,000 13,635,000 10,484,000 FY 2019 Requested Final 1,027,500 1,027,500 322,000 358,000 2,000 2,000 200,000 200,000 9,000 161,500 0 0 10,000,000 10,000,000 10,222,500 11,560,500 10,323,500 14,156,500 11,060,500 295 11,749,000 11% Change FY 2018 to FY2019 Dollar Percent 671,500 189% 285,500 394% 2,000 2000% 193,000 2757% 20,500 15% 0 0% (484,000) -5% 688,500 6% Actual For the Fiscal Year ending June 30, 2015 2016 2017 EXPENDITURE DETAIL DEPARTMENT 400 410 SPECIAL EVENTS 477 POLICE DONATION EXPENSES 478 COMMUNITY GARDEN DONATION EXP 479 TOHONO O' ODHAM NATION GRANT 480 VETERANS MEMORIAL 482 FIRE DEPARTMENT DONATIONS 650 VEHICLE PURCHASE 658 SITE IMPROVEMENTS 661 BUILDING/DATA INFRAS. IMPROV. 921 OTHER GRANTS/DONATIONS 950 TRANSFERS DEPARTMENT 551 199 LABOR DISTRIBUTION 216 K-9 EXPENSE 232 COMPUTER/PRINTER SUPPLIES 233 UNIFORMS 237 EQUIPMENT/FURNITURE PURCHASE 248 SOFTWARE PURCHASE 249 OPERATING MATERIALS & SUPPLIES 253 VEHICLE MAINTENANCE/REPAIRS 265 SOFTWARE MAINT CONTRACT 349 OTHER OUTSIDE SERVICES 350 TRAVEL AND PER DIEM 351 CONFERENCE,SEMINARS & TRAINING 360 PRINTING COST 362 MAILING COST 410 SPECIAL EVENTS 477 POLICE DONATION EXPENSES 617 CAPITAL EQUIPMENT PURCHASE 650 VEHICLE PURCHASE 659 EQUIPMENT/SOFTWARE DEPARTMENT 561 199 LABOR DISTRIBUTION 212 MEDICAL EQUIPMENT/SUPPLIES 237 EQUIPMENT/FURNITURE PURCHASE 617 CAPITAL EQUIPMENT PURCHASE TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES July - Dec 2018 0 0 0 200,000 0 0 0 0 79,500 10,000,000 0 0 0 16,077 0 0 0 161,172 0 0 0 0 0 0 11,211 0 0 0 0 0 0 0 0 3,000 0 0 71,577 690 0 0 0 0 0 13,991 0 0 0 0 313 0 0 0 0 0 0 595,500 36,000 0 2,000 244,000 0 76,000 0 0 0 0 2,000 0 0 0 0 0 73,000 0 273,470 2,007 7,174 1,000 95,699 5,890 4,196 0 0 331 5,130 4,664 317 0 1,996 0 10,000 0 0 291,787 1,223 3,940 1,663 12,675 0 1,317 0 40,679 9,507 6,549 4,555 3,530 135 0 0 11,190 0 0 294,556 0 1,360 5,826 11,081 0 881 0 41,556 241 12,886 3,494 0 0 0 0 0 0 0 120,120 0 0 1,738 158 0 23,107 0 2,155 0 2,535 350 0 0 0 0 0 49,999 0 432,000 0 0 9,000 0 7,132 0 8,945 0 0 0 0 0 0 4,616 0 0 0 481 0 11,749,000 605,200 399,962 465,757 200,955 (133,500) (56,967) 65,698 (87,705) 129,099 296 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 FY 2019 Requested Final Change FY 2018 to FY2019 Dollar Percent 20,000 5,000 0 0 0 5,000 0 0 0 9,896,500 0 0 0 0 0 0 0 0 0 0 9,985,000 0 0 0 0 0 0 0 0 72,000 84,500 13,635,000 0 0 0 0 0 1,000 0 0 0 79,500 10,484,000 0 0 0 0 200,000 0 0 0 0 0 10,000,000 0 0 0 0 200,000 0 0 0 0 79,500 10,000,000 0 0 0 0 200,000 (1,000) 0 0 0 0 (484,000) 0 0% 0% 0% 200000% -100% 0% 0% 0% 0% -5% 0% 261,000 5,000 0 10,000 0 0 0 0 0 0 0 0 0 0 0 0 0 11,000 0 257,500 0 27,000 0 8,500 0 5,000 20,500 0 0 0 0 4,000 0 0 0 16,000 0 0 222,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 143,000 0 0 0 356,000 0 0 20,000 52,500 0 0 0 0 0 0 0 0 0 0 6,000 0 0 61,500 595,500 0 0 2,000 244,000 0 76,000 0 0 0 0 2,000 0 0 0 0 0 0 0 595,500 36,000 0 2,000 244,000 0 76,000 0 0 0 0 2,000 0 0 0 0 0 73,000 0 239,500 36,000 0 (18,000) 191,500 0 76,000 0 0 0 0 2,000 0 0 0 (6,000) 0 73,000 (61,500) 67% 36000% 0% -90% 365% 0% 76000% 0% 0% 0% 0% 2000% 0% 0% 0% -100% 0% 73000% -100% 0 0 0 9,000 0 0 0 0 0 0 0 0 0 0 0 0 432,000 0 0 9,000 432,000 0 0 9,000 432,000 0 0 9,000 432000% 0% 0% 9000% 10,222,500 10,323,500 14,156,500 11,060,500 11,560,500 11,749,000 688,500 6% 73,500 0 (2,892,000) (565,500) (54,000) (133,500) 432,000 -76% 297 Percent of Citywide Expenditure Budget (Excludes Contingency) Special Projects Fund 4% Total Fund Budget Special Projects Fund 15,000,000 10,000,000 5,000,000 0 Budget Actual 2015 10,222,500 605,200 2016 10,323,500 399,962 2017 14,156,500 465,757 2018 11,060,500 200,955 Final 11,749,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Special Projects Fund 85% Personnel Services Supplies Services 1% Special Projects 2% Capital Outlay/Projects 3% 9% 298 DEBT SERVICE FUND Council Adopted Final Budget 299 DEBT SERVICE FUND Net Change from Previous Budget: ($57,000) -3% This fund accounts for voter approved secondary property taxes used to pay for bond issues, budget overrides, and special districts. These tax rates are separate from the primary property tax rates. General Obligation (GO) debt is backed by the full faith and credit of the issuing municipality and is secured by the ad valorem (property tax) taxing power of the city. Arizona’s Constitution stipulates that GO debt may be issued to pay for general municipal purposes and for supplying such city with water, artificial light or sewers, and for the acquisition and development of land for open space preserves, parks, playgrounds and recreational facilities, public safety, law enforcement, fire and emergency services facilities, and streets and transportation facilities. Significant Changes: • The City refinanced a number of bonds last year. As a result all principal and interest were combined into one line for each. Overall the City reduced payments by $57,000 (3%) without extending the life of the debt. Capital Items: • No capital was requested this year for this fund. Personnel: Authorized Filled BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2015 FY2016 FY2017 FY2018 0 0 0 0 0 0 0 0 300 FY2019 0 0 THIS PAGE INTENTIONALLY LEFT BLANK 301 Fund Name: Debt Service Fund Number : 41 REVENUES FY 2019 Final 2,030,000 0 0 0 0 0 100,000 Actual For the Fiscal Year ending June 30, 2015 2016 2017 1,908,584 2,009,931 2,035,583 0 0 0 0 0 0 362 661 558 0 0 6,992 1,154 453 0 100,000 100,000 100,000 2,130,000 2,010,100 2,143,134 1,174,147 Category Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service - Interest/Fees Contingency FY 2019 Final 0 0 0 0 0 2,152,000 0 Actual For the Fiscal Year ending June 30, 2015 2016 2017 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,111,733 2,176,213 2,188,894 0 0 0 July - Dec 2018 0 0 0 0 0 371,796 0 TOTAL 2,152,000 2,111,733 2,176,213 2,188,894 371,796 0 0 0 0 0 0 0 948,500 1,155,000 48,500 0 0 0 38,112 50,000 385,000 368,280 698,531 570,000 1,810 0 68,972 0 36,113 50,000 400,000 352,888 681,431 585,000 1,810 0 76,400 0 34,113 55,000 415,000 336,490 663,881 605,000 3,010 0 26,380 0 0 0 0 19,350 322,866 0 3,200 2,152,000 2,111,733 2,176,213 2,188,894 371,796 (22,000) (101,633) (65,169) (45,760) 802,351 Acct Acct Description 150 SECONDARY PROPERTY TAX 151 YMCA DEBT SVC REVENUE 550 REIMBURSEMENTS 842 INTEREST REVENUE 250 OTHER FINANCING SOURCES 755 RECOVERY FROM PRIOR YEAR 970 TRANSFER IN TOTAL REVENUES SUMMARY OF EXPENDITURES Category 100 200 300 400 600 700 900 EXPENDITURE DETAIL 730 COST OF ISSUANCE 750 GADA-SERIES 2004 -INTEREST 751 GADA - SERIES 2004 - PRINC 752 GADA - SERIES 2007-INTERES 753 GADA - SERIES 2007- PRINCI 754 GADA - SERIES 2009 - PRINC 755 GADA SERIES - 2009 - INTER 756 GADA - SERIES 2012- INTEREST 757 GADA - SERIES 2012 - PRINCIPAL 773 TRUST/AGENCY FEES TOTAL EXPENDITURES NET REVENUE OVER EXPENDITURES 302 2,111,044 July - Dec 2018 1,123,925 0 0 220 0 0 50,002 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 1,960,000 2,030,000 2,030,000 2,030,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100,000 100,000 100,000 100,000 2,060,000 2,130,000 2,130,000 2,130,000 Budget For the Fiscal Year ending June 30, 2015 2016 2017 2018 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2,123,500 2,221,500 2,210,000 2,209,000 0 0 0 0 FY 2019 Requested Final 2,030,000 2,030,000 0 0 0 0 0 0 0 0 0 0 100,000 100,000 2,130,000 2,130,000 FY 2019 Requested Final 0 0 0 0 0 0 0 0 0 0 2,152,000 2,152,000 0 0 Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% Change FY 2018 to FY2019 Dollar Percent 0 0% 0 0% 0 0% 0 0% 0 0% (57,000) -3% 0 0% 2,123,500 2,221,500 2,210,000 2,209,000 2,152,000 2,152,000 (57,000) -3% 0 95,500 265,000 38,500 50,000 385,000 368,500 603,500 305,000 12,500 91,500 95,500 265,000 38,500 50,000 385,000 368,500 603,500 305,000 19,000 0 156,500 280,000 34,500 55,000 415,000 337,000 585,000 325,000 22,000 0 76,500 0 32,000 55,000 435,000 319,500 620,000 646,000 25,000 0 0 0 0 0 0 0 948,500 1,155,000 48,500 0 0 0 0 0 0 0 948,500 1,155,000 48,500 0 (76,500) 0 (32,000) (55,000) (435,000) (319,500) 328,500 509,000 23,500 0% -100% 0% -100% -100% -100% -100% 53% 79% 94% 2,123,500 2,221,500 2,210,000 2,209,000 2,152,000 2,152,000 (57,000) -3% (63,500) (91,500) (80,000) (79,000) (22,000) (22,000) 57,000 -72% 303 Percent of Citywide Expenditure Budget (Excludes Contingency) Debt Service Fund 2% Total Fund Budget Debt Service Fund 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Budget Actual 2015 2,123,500 2,111,733 2016 2,221,500 2,176,213 2017 2,210,000 2,188,894 2018 2,209,000 371,796 Final 2,152,000 Current year actual data = 6 months (July through December) FY 2019 Budgeted Expenses Debt Service Fund 100% Debt Service/Fees 304 CAPITAL & CAPITAL PROJECTS Council Adopted Final Budget 305 FY 2019 CAPITAL BY DOCUMENT SOURCE: (NOT) IN CAPITAL IMPROVEMENT PLAN OR CARRYFORWARD PROJECT Fund GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND GEN. FUND HURF HURF HURF HURF HURF HURF CDBG WATER WATER WATER WATER WATER WATER WATER WATER WATER WATER IRRIGATION IRRIGATION IRRIGATION SEWER SEWER SEWER SEWER SEWER SEWER STREETS STREETS SPEC. PROJ. Source NEW PROJECTS GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES GENERAL REVENUES HURF REVENUES HURF REVENUES HURF REVENUES HURF REVENUES HURF REVENUES HURF REVENUES/GRANTS GRANTS WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES WATER REVENUES SEWER REVENUES SEWER REVENUES SEWER REVENUES SEWER REVENUES SEWER REVENUES SEWER REVENUES TAXES/GRANTS GENERAL REVENUES GRANTS Project Description PARK UTILITY VEHICLE REPLACMENT BILLBOARD AT GENTRY PARK SPLASH PAD UPDATE HOCKEY RINK AND BASKETBALL COURT LIGHTING SENIOR CENTER IMPROVEMENTS HVAC REPLACEMENT PROGRAM VEHICLE REPLACEMENT - POLICE PROPERTY AND EVIDENCE COVERED STORAGE ADDITION OF 6TH SQUAD-VEHICLES WITH RADIOS & MDTS VEHICLE REPLACEMENT - CODE ENFORCEMENT MOBILE DATA COMPUTERS (4) - CODE ENFORCEMENT BATTALION CHIEF VEHICLE FIRE CHIEF VEHICLE STAFF VEHICLE - FIRE WASHER/EXTRACTOR BATTALION CHIEF MOBILE RADIO FIT TESTER FOR SELF CONTAINED BREATHING APPARATUS THUNDERBIRD RD ACCESS MODIFICATIONS AT CASA MIRAGE CROSSWALK WARNING LIGHTS RIGHT OF WAY MAINTENANCE EQUIPMENT A STREET RECONSTRUCTION PAVEMENT MANAGEMENT PROGRAM BATTERY BACKUP FOR TRAFFIC SIGNALS SIDEWALK RAMP ADA RETROFIT VEHICLE REPLACEMENT PROGRAM - WATER LEAK DETECTION SYSTEM MOBILE PRESSURE WASHER TRIMBLE GPS DATA COLLECTOR COTTONWOOD/SUNNYVALE CATHODIC PROTECTION SYSTEM DISINFECTION SYSTEM UPGRADE WATER STORAGE TANK MAINTENANCE PROGRAM WELL SITE AC UNIT REPLACEMENT WELL SITE BUILDING REPAIRS WELL SITE PLC UPGRADE (PHASE II) DISTRIBUTION SYSTEM BACKUP SUPPLY IRRIGATION WELL SITE SECURITY IMPROVEMENTS WELL DISCHARGE PIPING SYSTEM DRAINAGE IMPROVEMENTS-125TH AVE NORTH OF PEORIA AVE FORKLIFT REPLACEMENT WASTEWATER PROCESS EQUIPMENT IMPROVEMENTS MAIN LINE REPLACEMENT - W. SAHUARO DR. BRISAS LIFT STATION CONTROLS UPGRADE ODOR SCRUBBERS MEDIA REPLACEMENT DYSART RD - NORTHERN AVE TO PEORIA AVE NORTHERN PARKWAY IMPROVEMENTS STAFF VEHICLE - ADDITIONAL K9 UNIT * TOTAL NEW PROJECTS INFORMATION TECHNOLOGY GEN. FUND HURF LTAF WATER WATER WATER SEWER STREETS SPEC. PROJ. SPEC. PROJ. WATER SEWER CARRYFORWARD PROJECTS GENERAL REVENUES GENERAL REVENUES HURF REVENUES GRANTS WATER REVENUES BONDS BONDS BONDS/SEWER REVENUES BONDS/GRANTS GRANTS GRANTS FUND BALANCE FUND BALANCE DESIGN/INSTALL FIBER OPTIC-EL MIRAGE ROAD MDC COMPUTERS IN VEHICLES BUTLER DRIVE RECONSTRUCTION BUS SHADE STRUCTURE WATERLINE EASEMENT ACCESS-PALM AND ALTO WATER LINE IMPROVEMENTS WATERLINE - EL MIRAGE RD TO DYSART RD SEWER LINE - EL MIRAGE RD TO DYSART RD DYSART RD - NORTHERN AVE TO PEORIA AVE MAG/CCTV Amount 10,000 125,000 55,000 80,000 40,000 30,000 172,000 60,000 292,000 30,000 26,000 66,000 43,000 43,000 12,500 9,000 16,000 90,000 40,000 10,000 500,000 850,000 39,000 400,000 32,000 30,000 16,000 10,000 15,000 10,000 300,000 25,000 40,000 230,000 35,000 27,000 15,000 25,000 50,000 180,000 90,000 65,000 30,000 812,000 500,000 73,000 5,648,500 76,500 150,000 810,500 75,000 492,000 1,075,000 560,000 760,000 500,000 79,500 TOTAL CARRYFORWARD PROJECTS 4,578,500 TOTAL CAPITAL IMPROVEMENTS 10,227,000 OTHER GRANTS/DONATIONS DEPRECIATION EXPENSE DEPRECIATION EXPENSE 10,000,000 1,600,000 1,025,000 12,625,000 TOTAL MAJOR PROJECTS * NOT IN CAPITAL IMPROVEMENTS PLAN 306 22,852,000 FY 2019 CAPITAL BY FUND AND REVENUE SOURCE General Fund 10 10-521-617 10-521-650 10-521-654 10-522-661 10-522-661 10-540-658 10-551-650 10-551-650 10-551-658 10-552-617 10-552-650 10-561-617 10-561-617 10-561-635 10-561-650 10-561-650 10-561-650 10-480-661 10-551-617 Department PARKS PARKS PARKS FACILITIES FACILITIES COMMUNITY DEVELOPMENT POLICE POLICE POLICE CODE ENFORCEMENT CODE ENFORCEMENT FIRE FIRE FIRE FIRE FIRE FIRE INFORMATION TECHNOLOGY -CARRYFORWARD POLICE - CARRYFORWARD Description BILLBOARD AT GENTRY PARK PARK UTILITY VEHICLE REPLACMENT SPLASH PAD UPDATE SENIOR CENTER IMPROVEMENTS HVAC REPLACEMENT PROGRAM HOCKEY RINK AND BASKETBALL COURT LIGHTING VEHICLE REPLACEMENT ADDITION OF 6TH SQUAD-VEHICLES WITH RADIOS & MDTS PROPERTY AND EVIDENCE COVERED STORAGE MOBILE DATA COMPUTERS (4) VEHICLE REPLACEMENT WASHER/EXTRACTOR FIT TESTER FOR SELF CONTAINED BREATHING APPARATUS BATTALION CHIEF MOBILE RADIO BATTALION CHIEF VEHICLE FIRE CHIEF VEHICLE STAFF VEHICLE DESIGN/INSTALLATION FIBER OPTIC CABLE-EL MIRAGE RD MDC COMPUTERS IN VEHICLES Amount 125,000 10,000 55,000 40,000 30,000 80,000 172,000 292,000 60,000 26,000 30,000 12,500 16,000 9,000 66,000 43,000 43,000 76,500 150,000 Total $ Highway User Revenue Fund (HURF) Fund 21 Department 21-400-617 HURF 21-400-665 HURF 21-400-665 HURF 21-400-666 HURF 21-400-666 HURF 21-400-666 HURF 21-400-666 HURF - CARRYFORWARD Total $ Local Transportation Assistance Fund (LTAF) Fund 23 Department Description 23-400-668 BUS SHADE STRUCTURE LTAF - CARRYFORWARD Community Block Grants Fund (CDBG) Fund 31 Department Description 31-466-668 SIDEWALK RAMP ADA RETROFIT 53-403-617 53-403-617 53-403-650 53-408-661 53-408-661 53-408-673 53-408-673 53-408-673 53-408-673 53-408-673 55-400-673 55-400-673 55-400-673 53-408-673 53-408-673 53-408-673 MOBILE PRESSURE WASHER TRIMBLE GPS DATA COLLECTOR VEHICLE REPLACEMENT PROGRAM WELL SITE AC UNIT REPLACEMENT WELL SITE BUILDING REPAIRS LEAK DETECTION SYSTEM COTTONWOOD/SUNNYVALE CATHODIC PROTECTION SYSTEM DISINFECTION SYSTEM UPGRADE WATER STORAGE TANK MAINTENANCE PROGRAM WELL SITE PLC UPGRADE (PHASE II) DISTRIBUTION SYSTEM BACKUP SUPPLY IRRIGATION WELL SITE SECURITY IMPROVEMENTS WELL DISCHARGE PIPING SYSTEM WATERLINE EASEMENT ACCESS - PALM AND ALTO WATER LINE IMPROVEMENTS WATERLINE - EL MIRAGE RD TO DYSART RD WATER WATER WATER WATER WATER WATER WATER WATER WATER WATER RANCHETTES IRRIGATION RANCHETTES IRRIGATION RANCHETTES IRRIGATION WATER - CARRYFORWARD WATER - CARRYFORWARD WATER - CARRYFORWARD 75,000 400,000 Amount 16,000 10,000 32,000 25,000 40,000 30,000 15,000 10,000 300,000 230,000 35,000 27,000 15,000 492,000 1,075,000 560,000 Total $ 307 Revenue Source 400,000 GRANTS Total $ Description Revenue Source 75,000 GRANTS Amount Water Utility Fund 53 Ranchettes IrrigaDepartment Revenue Source REVENUES REVENUES REVENUES/GRANTS REVENUES REVENUES REVENUES REVENUES 2,339,500 Amount Total $ COMMUNITY DEVELOPMENT 1,336,000 Amount 10,000 40,000 39,000 90,000 500,000 850,000 810,500 Description RIGHT OF WAY MAINTENANCE EQUIPMENT CROSSWALK WARNING LIGHTS BATTERY BACKUP FOR TRAFFIC SIGNALS THUNDERBIRD RD ACCESS MODIFICATIONS AT CASA MIRAGE A STREET RECONSTRUCTION PAVEMENT MANAGEMENT BUTLER DRIVE RECONSTRUCTION Revenue Source REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES 2,912,000 Revenue Source REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES BONDS/GRANTS BONDS FY 2019 CAPITAL BY FUND AND REVENUE SOURCE Sewer Utility Fund 54 Department Description 54-408-617 54-408-617 54-408-670 54-408-670 54-408-670 54-408-672 54-408-674 FORKLIFT REPLACEMENT WASTEWATER PROCESS EQUIPMENT IMPROVEMENTS MAIN LINE REPLACEMENT - W. SAHUARO DR. BRISAS LIFT STATION CONTROLS UPGRADE ODOR SCRUBBERS MEDIA REPLACEMENT DRAINAGE IMPROVEMENTS-125TH AVE NORTH OF PEORIA AVE SEWER LINE - EL MIRAGE RD TO DYSART RD SEWER SEWER SEWER SEWER SEWER SEWER SEWER - CARRYFORWARD Amount 50,000 180,000 90,000 65,000 30,000 25,000 760,000 Total $ Streets Capital Project Fund 56 Department Description 56-400-666 56-400-666 56-400-666 NORTHERN PARKWAY DYSART RD - NORTHERN AVE TO PEORIA AVE DYSART RD - NORTHERN AVE TO PEORIA AVE STREETS STREETS STREETS - CARRYFORWARD 73-551-650 73-400-661 VEHICLE FOR ADDITIONAL K9 * MAG/CCTV POLICE INFORMATION TECHNOLOGY - CARRYFORWARD 1,812,000 Amount * NOT IN CAPITAL IMPROVEMENTS PLAN 308 Revenue Source 500,000 REVENUES 812,000 BONDS/GRANTS 500,000 BONDS/GRANTS Total $ Description REVENUES REVENUES REVENUES REVENUES BONDS/REVENUES REVENUES BONDS/REVENUES 1,200,000 Amount Special Projects Fund 73 Department Revenue Source Revenue Source 73,000 GRANTS 79,500 GRANTS Total $ 152,500 Total All $ 10,227,000 Capital Project Descriptions ACCOUNT # 10-521-617 PROJECT DESCRIPTION DEPARTMENT PARKS PROJECT TITLE BILLBOARD AT GENTRY PARK OPERATING IMPACT: PROJECT AMOUNT 125,000 The Billboard will be located at the Gentry Park at the northwest corner of El Mirage and Thunderbird Roads and will be used to advertise community events. The billboard may also be used for selling advertising. ACCOUNT # 10-521-650 PROJECT DESCRIPTION DEPARTMENT PARKS PROJECT TITLE PARK UTILITY VEHICLE REPLACEMENT OPERATING IMPACT: PROJECT AMOUNT 10,000 Replaces 2001 John Deere Gator. The utility vehicle is 15+ years old and at the end of its useful life. It will be replaced with a Kubota utility vehicle for park operations. ACCOUNT # 10-521-654 PROJECT DESCRIPTION DEPARTMENT PARKS PROJECT TITLE SPLASH PAD UPDATE OPERATING IMPACT: PROJECT AMOUNT 55,000 The Splash pad was originally installed in 2009. It was one of the first in AZ and was designed like a residential pool. Modern splash pads feature flow through systems rather than the current recirculating system. Currently parts and supplies are proprietary and are available only from Canada & Dubai. Benefits of the update include: Lower maintenance cost; no chemical treatment or storage; minimized exposure to pathogens for the public; updated features will boost the overall attractiveness of the park. ACCOUNT # 10-522-661 PROJECT DESCRIPTION DEPARTMENT FACILITIES PROJECT TITLE SENIOR CENTER IMPROVEMENTS OPERATING IMPACT: PROJECT AMOUNT 40,000 - Proposed improvements to the Senior Center are necessary for a safe, efficient and functional center. The improvements include cabinet, flooring and door replacement, and other minor remodeling. These improvements will make the Senior Center a more efficient and enjoyable facility. ACCOUNT # 10-522-661 PROJECT DESCRIPTION DEPARTMENT FACILITIES PROJECT TITLE HVAC REPLACEMENT PROGRAM OPERATING IMPACT: PROJECT AMOUNT 30,000 City facilities have a total of 76 HVAC units. This program will replace up to 5 units per year on a 15 year cycle. HVAC units range from 2 years – 18 years old. ACCOUNT # 10-540-658 PROJECT DESCRIPTION DEPARTMENT COMMUNITY DEVELOPMENT PROJECT TITLE HOCKEY RINK/BASKETBALL COURT LIGHTING OPERATING IMPACT: PROJECT AMOUNT 80,000 The project will provide four light poles w/LED stadium light fixtures to the Hockey Rink, six light poles w/eight LED light fixtures to the basketball courts, trenching, conduit, power supply and concrete access to both areas. ACCOUNT # 10-551-650 PROJECT DESCRIPTION DEPARTMENT POLICE PROJECT TITLE VEHICLE REPLACMENT OPERATING IMPACT: PROJECT AMOUNT 172,000 An eight year vehicle replacement program has been created. The program will permit the timely replacement of vehicles before they become unrealiable. It is estimated that over an eight year period most patrol vehicles will reach 100,000 miles of service use. Non-patrol vehicles will be replaced with Dodge pickups on a similar time frame, however they may be used by other departments after that period of time if the vehicle is still reliable. This year 2 marked and 2 unmarked vehicles are scheduled to be purchased. ACCOUNT # DEPARTMENT PROJECT TITLE PROJECT AMOUNT 10-551-650 POLICE 6TH SQUAD VEHICLES WITH RADIOS & MDTS 292,000 PROJECT DESCRIPTION OPERATING IMPACT: Request four(4) purpose-built police vehicles at $60,000 each. Each new unit will require a police radio at a cost of $6,500 each as well as a Mobile Data Terminal per vehicle at a cost of $6,500 each. The total cost for the vehicles and outfitting the four marked patrol units is $292,000. ACCOUNT # 10-551-658 PROJECT DESCRIPTION DEPARTMENT POLICE PROJECT TITLE PROPERTY AND EVIDENCE COVERED STORAGE OPERATING IMPACT: Request covered outside storage for evidence – bicycles, ATV’s, etc. currently outside in the elements. 309 PROJECT AMOUNT 60,000 Capital Project Descriptions ACCOUNT # 10-552-617 PROJECT DESCRIPTION DEPARTMENT CODE ENFORCEMENT PROJECT TITLE MOBILE DATA COMPUTERS (4) OPERATING IMPACT: PROJECT AMOUNT 26,000 Purchase and installation of Mobile Data Computers (MDC) for each of the four (4) Code Enforcement Vehicles. The MDC will have the capability of using a full size keyboard for entering information into the Code Enforcement database, as well as the ability to run Motor Vehicle query's (license plates and/or Vehicle Identification Numbers). The MDC's will also provide the ability to create a 'call' on the Police Departments database during enforcement of parking related incidents. The tablets that the Code Enforcement Officers currently use are unable to check MVD records, which are now being done through dispatch. The use of this low-priority air time could be detrimental to higher priority radio traffic. ACCOUNT # 10-552-650 PROJECT DESCRIPTION DEPARTMENT CODE ENFORCEMENT PROJECT TITLE VEHICLE REPLACEMENT OPERATING IMPACT: PROJECT AMOUNT 30,000 Replacement of Code Enforcement Vehicle, Vehicle #7744, 2000 Ford Ranger, current mileage 67k (approximate). Vehicle would be a mid-sized pick-up truck with an extended cab (to allow for Code Officers equipment) . Vehicle Equipment to include an amber light bar with directional feature. This vehicle could then be used to assist patrol in an emergency situation as an additional resource (such as road closure) to free up a Patrol Unit. ACCOUNT # 10-561-617 PROJECT DESCRIPTION DEPARTMENT FIRE PROJECT TITLE WASHER/EXTRACTOR OPERATING IMPACT: PROJECT AMOUNT 12,500 This commercial washer/extractor will allow the firefighters to properly clean their contaminated firefighting gear as recommended by NFPA 1851. Currently this is being done by third party vendor. Annual cost average is approximately $2,500 yearly. The fire station would need some modifications to complete the installation. ACCOUNT # 10-561-617 PROJECT DESCRIPTION DEPARTMENT FIRE PROJECT TITLE FIT TESTER FOR SCBA OPERATING IMPACT: PROJECT AMOUNT 16,000 Purchase of a new Fit Testing Machine. OSHA 29 CFR Part 1910.134 requires that anyone wearing a respirator must be tested for proper fitting. The purpose of replacing our current fit testing machine is to upgrade due to aging and technological changes. The new upgraded equipment will dramatically cut down on out of service time for employees and equipment. The equipment was originally purchased in 2010. ACCOUNT # 10-561-635 PROJECT DESCRIPTION DEPARTMENT FIRE PROJECT TITLE BATTALION CHIEF MOBILE RADIO OPERATING IMPACT: PROJECT AMOUNT 9,000 To outfit the BC truck with a mobile radio. The purchase of a second mobile radio for the BC vehicle will allow for monitoring and use of more than one tactical channel during any given emergency incident. ACCOUNT # 10-561-650 PROJECT DESCRIPTION DEPARTMENT FIRE PROJECT TITLE BATTALION CHIEF VEHICLE PROJECT AMOUNT 66,000 Replace the 2002 Ford Expedition that is our current Battalion Chief vehicle. This vehicle has many mechanical, electrical, and paint issues. ACCOUNT # 10-561-650 PROJECT DESCRIPTION DEPARTMENT FIRE PROJECT TITLE FIRE CHIEF VEHICLE OPERATING IMPACT: PROJECT AMOUNT 43,000 PROJECT TITLE STAFF VEHICLE OPERATING IMPACT: PROJECT AMOUNT 43,000 Purchase of a new Fire Chief SUV. ACCOUNT # 10-561-650 PROJECT DESCRIPTION DEPARTMENT FIRE Staff vehicles will have a service life of 8 years or 100,000 miles. Vehicle C121 was primarily assigned as Fire Chief vehicle. It is a 2003 Ford Expedition that has 116k miles and is 19 years old. ACCOUNT # 21-400-617 PROJECT DESCRIPTION DEPARTMENT HURF PROJECT TITLE RIGHT OF WAY MAINTENANCE EQUIPMENT OPERATING IMPACT: PROJECT AMOUNT 10,000 Replacement of current ROW cleanup vehicle including striping equipment; concrete cutter, striping machine, compactor, and jackhammer. This will enable crews to efficiently respond to general street maintenance items. 310 Capital Project Descriptions ACCOUNT # 21-400-665 PROJECT DESCRIPTION DEPARTMENT HURF PROJECT TITLE CROSSWALK WARNING LIGHTS OPERATING IMPACT: PROJECT AMOUNT 40,000 This project is to install crosswalk warning lights at the intersections of El Mirage Rd and Soledad St. and Cactus Rd and 127th Ave. ACCOUNT # 21-400-665 PROJECT DESCRIPTION DEPARTMENT HURF PROJECT TITLE BATTERY BACKUP FOR TRAFFIC SIGNALS OPERATING IMPACT: PROJECT AMOUNT 39,000 This is for 6 battery backup systems for traffic signals at the following locations: • Dysart (in front of DHS) • El Mirage and Cactus • El Mirage and Northern • Dysart and Peoria • Dysart and Cactus • Dysart and Thunderbird ACCOUNT # 21-400-666 PROJECT DESCRIPTION DEPARTMENT HURF PROJECT TITLE THUNDERBIRD RD ACCESS MODIFICATION OPERATING IMPACT: PROJECT AMOUNT 90,000 To provide expanded access for the Casa Mirage Apartments at Thunderbird Road. ACCOUNT # 21-400-666 PROJECT DESCRIPTION DEPARTMENT HURF PROJECT TITLE A STREET RECONSTRUCTION OPERATING IMPACT: PROJECT AMOUNT 500,000 A Street is a main collector road that serves the east half of the City. It is used by over 5,000 vehicles daily. Reconstruction covers 4” of asphalt over an 8” base. The slope on the southern section will be addressed. This project will include striping, RPMs, and concrete replacement where necessary. Manholes and water valves will be adjusted to new grade. ACCOUNT # 21-400-666 PROJECT DESCRIPTION DEPARTMENT HURF PROJECT TITLE PAVEMENT MANAGEMENT PROGRAM OPERATING IMPACT: PROJECT AMOUNT 850,000 The purpose of the pavement management plan is to perform cost effective street improvements by properly matching the maintenance and rehabilitation methods to the pavement condition to extend the life of the city streets, which will enhance the safety and quality of the City's transportation system and community appearance. ACCOUNT # 31-466-668 PROJECT DESCRIPTION DEPARTMENT COMMUNITY DEVELOPMENT PROJECT TITLE SIDEWALK RAMP ADA RETROFIT OPERATING IMPACT: PROJECT AMOUNT 400,000 This project will retrofit existing curb ramps in the downtown area that either do not meet Americans with Disabilities Act (ADA) standards or are missing completely. Deficient pavement adjacent to the ramps, which are tripping hazards and/or a hindrance to disabled travelers, will be removed and replaced as well. ACCOUNT # 53-403-617 PROJECT DESCRIPTION DEPARTMENT WATER PROJECT TITLE MOBILE PRESSURE WASHER OPERATING IMPACT: PROJECT AMOUNT 16,000 Industrial grade mobile pressure washer needed for Water division operations to allow staff to efficiently complete the following: Fire hydrant cleaning (1300 plus hydrants maintained annually); Equipment cleaning; Water storage tank cleaning and degreasing; Road/sidewalk cleanup after water system repairs; Graffiti removal. ACCOUNT # 53-403-617 PROJECT DESCRIPTION DEPARTMENT WATER PROJECT TITLE TRIMBLE GPS DATA COLLECTOR OPERATING IMPACT: PROJECT AMOUNT 10,000 This is an electronic collection and mapping of coordinates for water system assets including fire hydrants, waterlines, valves, meters, manholes, cleanouts, and backflow devices. This data is necessary to maintain an updated and accurate GIS system (geographic information system). 311 Capital Project Descriptions ACCOUNT # 53-403-650 PROJECT DESCRIPTION DEPARTMENT WATER PROJECT TITLE VEHICLE REPLACEMENT PROGRAM OPERATING IMPACT: PROJECT AMOUNT 32,000 PROJECT TITLE WELL SITE AC UNIT REPLACEMENT OPERATING IMPACT: PROJECT AMOUNT 25,000 Program identifies replacement based on two basic metrics: • 100,000 miles and/or excessive maintenance costs • Replace two (2) water vehicles over next 2 years ACCOUNT # 53-408-661 PROJECT DESCRIPTION DEPARTMENT WATER Multi-year program to upgrade air conditioning units at the City’s well sites. Proper cooling is vital to maintain efficient operation of each well site and extends the life of existing electrical equipment. New units will be more energy efficient and reliable. Styles consist of wall mount, package, terminal and cabinet type air conditioners. The program will systematically replace all units based on age and condition over a period of 8 years. ACCOUNT # 53-408-661 PROJECT DESCRIPTION DEPARTMENT WATER PROJECT TITLE WELL SITE BUILDING REPAIRS OPERATING IMPACT: PROJECT AMOUNT 40,000 Building repairs needed at two of the City's well sites (Sunnyvale & Cottonwood). Corrosion of the block walls due to the use of sodium chloride during onsite generation of chlorine has caused significant structural damage. The repairs would include replacing the damaged block walls and coating the new walls with a sealant that will prevent future damage. ACCOUNT # 53-408-673 PROJECT DESCRIPTION DEPARTMENT WATER PROJECT TITLE LEAK DETECTION SYSTEM OPERATING IMPACT: PROJECT AMOUNT 30,000 Itron leak detection equipment for the water distribution system. Equipment continuously monitors for new, evolving, and preexisting leaks. It interfaces with the City’s existing Itron advanced metering infrastructure. Water loss is reduced as well as minimizing repair costs and potential service disruptions. ACCOUNT # 53-408-673 PROJECT DESCRIPTION DEPARTMENT WATER PROJECT TITLE COTTONWOOD/SUNNYVALE CATHODIC SYSTEM OPERATING IMPACT: PROJECT AMOUNT 15,000 Cathodic protection is a cost effective and proven technology used to reduce steel tank corrosion. This project is to complete the final 3 of the city’s steel water storage tanks. Once the project is finished, all 9 of the city’s steel water storage tanks will have cathodic protection. ACCOUNT # 53-408-673 PROJECT DESCRIPTION DEPARTMENT WATER PROJECT TITLE DISINFECTION SYSTEM UPGRADE OPERATING IMPACT: PROJECT AMOUNT 10,000 Multi-year program to upgrade and/or replace existing water disinfection systems at the city’s 9 domestic well sites. The new systems require less maintenance, have fewer parts, and are more reliable. The existing systems (Miox) are 10+ years old and have reached their end of useful life. This upgrage ensures clean, safe, and reliable drinking water that meets federal regulations. ACCOUNT # 53-408-673 PROJECT DESCRIPTION DEPARTMENT WATER PROJECT TITLE WATER STORAGE TANK MAINTENANCE PROGRAM OPERATING IMPACT: PROJECT AMOUNT 300,000 Water pressure and distribution in most communities is maintained via steel water storage tanks, which operate relatively maintenance and trouble free for extended multi-year periods. However, the time comes when gradual corrosion, or even ‘loss-of-curb’ appeal, can result in this mostly ‘passive’ infrastructure requiring upgrades. Therefore, a rehabilitation program should be designed to ensure asset preservation, process water quality improvements, and operator safety. The City has a total of 10 water storage tanks within the water distribution system. This project is to rehab one storage tank. This maintenance program will prolong the tanks useful life and ensure high quality, safe, and reliable drinking water is provided to the public. ACCOUNT # 53-408-673 PROJECT DESCRIPTION DEPARTMENT WATER PROJECT TITLE WELL SITE PLC UPGRADE (PHASE II) OPERATING IMPACT: PROJECT AMOUNT 230,000 Upgrade the remaining 5 well sites with new PLCs (programmable logic control). PLCs control the critical functions which include: automated pump operations; system monitoring and alarms (SCADA); automated control of system pressures and water storage levels. Existing PLCs are 17 plus years old, reached their end of life, and are considered obsolete. Once the project is complete, all 9 of the city’s domestic well sites will be upgraded. 312 Capital Project Descriptions ACCOUNT # 55-400-673 PROJECT DESCRIPTION DEPARTMENT RANCHETTES IRRIGATION PROJECT TITLE DISTRIBUTION SYSTEM BACKUP SUPPLY OPERATING IMPACT: PROJECT AMOUNT 35,000 Construction of a waterline connection to the City’s distribution system to provide emergency backup water supply to the Dysart irrigation system. Project includes: 8” waterline tap & connection; backflow prevention assembly; mag meter; control valves; traffic control and testing. ACCOUNT # 55-400-673 PROJECT DESCRIPTION DEPARTMENT RANCHETTES IRRIGATION PROJECT TITLE PROJECT AMOUNT IRRIGATION WELL SITE SECURITY IMPROVEMENTS 27,000 OPERATING IMPACT: Security improvements needed at the Dysart irrigation well site. Project will increase security, provide visual appeal, and reduce site noise. Design will match other City well sites. Project includes: removal of existing chain link fence; construction of a CMU 8’ block wall; steel sliding gates and door way; security lighting & signage. ACCOUNT # 55-400-673 PROJECT DESCRIPTION DEPARTMENT RANCHETTES IRRIGATION PROJECT TITLE WELL DISCHARGE PIPING SYSTEM OPERATING IMPACT: PROJECT AMOUNT 15,000 Upgrade to the existing well discharge piping at the Dysart irrigation well site. Existing piping is approximately 40 years old and is in poor structural condition. New piping will ensure proper operation and accurate metering of the well. Project upgrades include piping and all associated fittings, check valves, electromagnetic meter and air release valve . ACCOUNT # 54-408-617 PROJECT DESCRIPTION DEPARTMENT SEWER PROJECT TITLE FORKLIFT REPLACEMENT OPERATING IMPACT: PROJECT AMOUNT 50,000 Replacement of a 2008 Doosan forklift (unit # 9150). This is needed for moving sludge bins and pulling pumps at the WRF. The current forklift is undersized and under-equipped. The new forklift will allow staff to safely pull any pump and eliminates outsourcing costs. ACCOUNT # 54-408-617 PROJECT DESCRIPTION DEPARTMENT SEWER PROJECT TITLE WASTEWATER PROCESS EQUIPMENT OPERATING IMPACT: PROJECT AMOUNT 180,000 This project is a multi-year program to upgrade and/or replace critical wastewater process equipment which include the following: pumps, motors, blowers, centrifuge, belt press, filters, decanters, aerators, disinfection systems, VFDs, and PLCs. Process equipment is essential to operate the WW Reclamation Facility. ACCOUNT # 54-408-670 PROJECT DESCRIPTION DEPARTMENT SEWER PROJECT TITLE MAIN LINE REPLACEMENT-W. SAHUARO DR. OPERATING IMPACT: PROJECT AMOUNT 90,000 Replacement of approximately 500 feet of 8” sewer main on W. Sahuaro Drive. Improper compaction during original construction has caused the sewer main to settle resulting in 120’ of low areas (sag) and 280 feet of insufficient slope. Project includes One (1) new manhole , 500 feet of new 8” SDR-35 sewer pipe, residential lateral connections and pavement restoration. ACCOUNT # 54-408-670 PROJECT DESCRIPTION DEPARTMENT SEWER PROJECT TITLE BRISAS LIFT STATION CONTROLS UPGRADE OPERATING IMPACT: PROJECT AMOUNT 65,000 Motor controls upgrade at the City’s Brisas sewer lift station. Original controls were installed during construction of the station in 2001. Electrical components are now 17 years old and have reached end of useful life. New controls and software will increase the stations efficiency and reliability. ACCOUNT # 54-408-670 PROJECT DESCRIPTION DEPARTMENT SEWER PROJECT TITLE ODOR SCRUBBERS MEDIA REPLACEMENT OPERATING IMPACT: PROJECT AMOUNT 30,000 Replacement of packing media for two odor scrubbers units at the WRF. Odor control is necessary to maintain environmental compliance. Existing media is 17 years old and is losing effectiveness. Manufacturer (US Filters) recommends replacement every 15 years. ACCOUNT # 54-408-672 PROJECT DESCRIPTION DEPARTMENT SEWER PROJECT TITLE DRAINAGE IMPROVEMENTS-125TH AVE/PEORIA OPERATING IMPACT: PROJECT AMOUNT 25,000 This project will construct a catch basin on the west side of 125th Ave just north of Peoria Ave to reduce drainage concerns. The project will also include concrete pipe under 125th Ave, riprap, traffic control, and the replacement of the existing concrete curb and pavement. 313 Capital Project Descriptions ACCOUNT # 56-400-666 PROJECT DESCRIPTION DEPARTMENT STREETS PROJECT TITLE NORTHERN PARKWAY OPERATING IMPACT: PROJECT AMOUNT 500,000 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. ACCOUNT # 56-400-666 PROJECT DESCRIPTION DEPARTMENT STREETS PROJECT TITLE DYSART RD. - NORTHERN TO PEORIA OPERATING IMPACT: PROJECT AMOUNT 812,000 Dysart Road was identified as a “Road of Regional Significance” back in the 1999 Maricopa Associations of Governments (MAG) study and currently has one lane in each direction between Northern and Peoria Avenues. The City proposes to widen this corridor to two 12 foot through lanes, a 14 foot median, bike lanes and curb and gutter. This project will include the design, land acquisition and construction. The total project cost is currently estimated at $11.1 million. ACCOUNT # 73-551-650 PROJECT DESCRIPTION DEPARTMENT SPECIAL PROJECTS PROJECT TITLE VEHICLE FOR K9 OPERATING IMPACT: PROJECT AMOUNT 73,000 Vehicle for additional K9 unit. 58400922 GRANT REVENUE 51408409 WATER 51408409 SEWER SUBTOTAL FUTURE CIP PROJECTS CARRYFORWARD PROJECTS DEPRECIATION EXPENSE DEPRECIATION EXPENSE TOTAL 314 5,648,500 10,000,000 4,578,500 1,600,000 1,025,000 22,852,000 STATE BUDGET SCHEDULES Council Adopted Final Budget 315 316 317 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: 2018 2019 2019 2019 2019 2019 2019 2019 2019 2019 * ** *** Budgeted Expenditures/Expenses 2019 E D D D D C B B E E 18,788,000 20,355,500 1,102,000 312,000 0 0 15,540,500 5,605,000 6,550,500 16,550,500 Special Revenue Fund 997,000 1,125,000 0 100,000 1,155,000 0 0 2,030,000 150,000 1,073,000 1,073,000 Debt Service Fund 2,645,000 7,963,000 0 1,583,000 0 0 0 6,380,000 7,030,000 7,030,000 0 0 0 0 0 0 0 0 0 $ $ $ 2018 59,643,000 59,643,000 2,520,000 57,123,000 121,187,082 $ $ $ 15,390,500 24,508,500 4,315,500 2,305,000 1,263,000 1,075,000 14,410,000 12,297,000 15,058,000 15,058,000 60,684,500 94,520,500 0 0 0 0 6,932,500 6,932,500 2,418,000 1,075,000 48,904,007 2,030,000 2,200,493 42,729,000 49,643,000 59,643,000 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). 60,684,500 2,625,000 58,059,500 124,586,248 2019 60,684,500 0 0 0 0 0 0 0 0 0 Capital Projects Enterprise Internal Service Funds Fund Permanent Fund Funds Available 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 22,864,000 40,568,500 1,515,000 2,632,500 0 0 18,953,507 2,200,493 18,297,000 19,931,500 19,931,500 General Fund FUNDS The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied. Therefore, Schedule B has been omitted. Total Financial Resources Available 2019 LESS: Amounts for Future Debt Retirement: Adopted/Adjusted Budgeted Expenditures/Expenses* 2018 Fiscal Year S c h CITY OF EL MIRAGE, ARIZONA Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2019 CITY OF EL MIRAGE, ARIZONA Tax Levy and Tax Rate Information Fiscal Year 2019 2018 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ 2019 2,131,459 $ 2,200,493 1,654,937 2,030,000 3,684,937 $ 2,200,493 2,030,000 4,230,493 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levy. $ A.R.S. §42-17102(A)(18) 3. Property tax levy amounts A. Primary property taxes B. Secondary property taxes C. Total property tax levy amounts $ $ 4. Property taxes collected* A. Primary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total primary property taxes B. Secondary property taxes (1) Current year's levy (2) Prior years’ levies (3) Total secondary property taxes C. Total property taxes collected $ $ $ $ $ $ 1,624,000 30,000 1,654,000 2,030,000 50,000 2,080,000 3,734,000 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 1.6319 2.0603 (2) Secondary property tax rate 2.0018 1.9007 (3) Total city/town tax rate 3.6337 3.9610 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. 318 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2019 ESTIMATED REVENUES 2018 SOURCE OF REVENUES ACTUAL REVENUES* 2018 ESTIMATED REVENUES 2019 GENERAL FUND Local taxes City Sales Tax TPT Assessments Uncollected Primary Property Tax Franchise Fees $ 6,800,000 $ 35,000 (29,937) 740,000 6,800,000 $ 35,000 (29,937) 740,000 7,550,000 35,000 (493) 740,000 90,000 150,000 90,000 150,000 85,000 190,000 3,070,000 4,260,000 1,370,000 3,070,000 4,260,000 1,370,000 3,475,000 4,300,000 1,550,000 20,000 50,000 60,000 10,000 70,000 5,000 5,000 20,000 50,000 60,000 10,000 70,000 5,000 5,000 25,000 100,000 75,000 10,000 89,000 30,000 30,000 5,000 10,000 25,000 Fines and forfeits Jail Incarceration Fine 25,000 25,000 15,000 Interest on investments Interest 110,000 110,000 500,000 In-lieu property taxes Fire Insurance Premium Tax 35,000 35,000 45,000 150,000 150,000 130,000 Licenses and permits Business License Fees Building Permit Fees 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 $ 17,055,063 $ 17,055,063 $ 18,953,507 * 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. SPECIAL REVENUE FUNDS HURF Taxes $ 2,100,000 319 $ 1,950,000 $ 2,200,000 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2019 ESTIMATED REVENUES 2018 SOURCE OF REVENUES Municipal Court Fund Fines and Forfeitures Municipal Court Fund Miscellaneous Municipal Court Enhancement Fund Fines and Forfeitures Local Transportation Assistance Fund Fees Police Towing Fund Fines & Forefeitures CDBG Fund Grants Photo Radar Fund Fines & Forefeitures Special Projects Donations Special Projects Grants ACTUAL REVENUES* 2018 ESTIMATED REVENUES 2019 2,200,000 $ 2,100,000 $ 1,950,000 $ $ 220,000 90,000 $ 220,000 125,000 $ 245,000 85,000 $ 310,000 $ 345,000 $ 330,000 $ 140,000 $ 140,000 $ 170,000 $ 140,000 $ 140,000 $ 170,000 $ 95,000 $ 96,000 $ 95,000 $ 95,000 $ 96,000 $ 95,000 $ 70,000 $ 71,000 $ 60,000 $ 70,000 $ 71,000 $ 60,000 $ 755,000 $ $ 400,000 $ 755,000 $ $ 400,000 $ 490,000 $ 485,000 $ 670,000 $ 490,000 $ 485,000 $ 670,000 $ $ 10,495,000 $ 449,500 11,615,500 $ 10,495,000 $ 449,500 $ 11,615,500 Total Special Revenue Funds $ 14,455,000 $ 3,536,500 $ 15,540,500 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. DEBT SERVICE FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 320 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2019 ESTIMATED REVENUES 2018 SOURCE OF REVENUES ACTUAL REVENUES* 2018 ESTIMATED REVENUES 2019 $ $ $ $ $ $ Total Debt Service Funds $ $ $ CAPITAL PROJECTS FUNDS Streets Capital Fund Grants $ 3,800,000 $ 10,553,000 $ $ 3,800,000 $ 10,553,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Capital Projects Funds $ 3,800,000 $ 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. PERMANENT FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Permanent Funds $ $ $ ENTERPRISE FUNDS Sanitation Charges for Services $ 1,575,000 321 $ 1,525,000 $ 1,600,000 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2019 ESTIMATED REVENUES 2018 $ 1,575,000 $ 1,525,000 $ ESTIMATED REVENUES 2019 1,600,000 $ 3,200,000 $ 3,100,000 $ 3,250,000 $ 3,200,000 $ 3,100,000 $ 3,250,000 $ 9,155,000 180,000 60,000 $ 8,495,000 180,000 5,000 $ 9,355,000 170,000 35,000 $ 9,395,000 $ 8,680,000 $ 9,560,000 SOURCE OF REVENUES Sewer Charges for Services Water Charges for Services Water Fines and Forefeitures Water Miscellaneous ACTUAL REVENUES* 2018 $ $ $ $ $ $ Total Enterprise Funds $ 14,170,000 $ 13,305,000 $ 14,410,000 * 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. INTERNAL SERVICE FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Internal Service Funds $ $ $ TOTAL ALL FUNDS $ 49,480,063 $ 44,449,563 $ 48,904,007 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 322 CITY OF EL MIRAGE, ARIZONA Other Financing Sources/ and Interfund Transfers Fiscal Year 2019 OTHER FINANCING 2019 SOURCES FUND GENERAL FUND Sewer Fund Water Fund Sanitation Fund Photo Enforcement Fund Court Fund Capital Streets Fund HURF CDBG Debt Service $ $ 822,000 1,263,000 297,500 250,000 270,000 100,000 $ $ $ $ $ 2,632,500 $ 1,515,000 $ 500,000 126,000 186,000 Total Special Revenue Funds $ DEBT SERVICE FUNDS Debt Service $ 126,000 833,000 186,000 Total General Fund $ SPECIAL REVENUE FUNDS Photo Enforcement Fund Court Fund HURF INTERFUND TRANSFERS 2019 IN $ 602,000 $ 312,000 $ $ $ 1,155,000 $ 100,000 $ Total Debt Service Funds $ $ 1,155,000 $ 100,000 $ CAPITAL PROJECTS FUNDS Capital Streets Fund $ $ $ 1,583,000 $ Total Capital Projects Funds $ $ $ 1,583,000 $ $ $ $ $ Total Permanent Funds $ $ $ $ 1,102,000 PERMANENT FUNDS ENTERPRISE FUNDS Sewer Fund Water Fund Sanitation Fund $ $ 23,500 1,239,500 $ 1,020,000 1,285,000 $ 1,735,000 2,283,000 297,500 $ 1,263,000 $ 2,305,000 $ 4,315,500 1,075,000 Total Enterprise Funds $ 1,075,000 INTERNAL SERVICE FUNDS $ $ $ $ Total Internal Service Funds $ $ $ $ TOTAL ALL FUNDS $ 1,075,000 323 $ 2,418,000 $ 6,932,500 $ 6,932,500 CITY OF EL MIRAGE, ARIZONA Expenditures/Expenses by Fund Fiscal Year 2019 ADOPTED BUDGETED EXPENDITURES/ EXPENSES 2018 FUND/DEPARTMENT GENERAL FUND Mayor and Council City Clerk Safety & Loss Control Administration Legal Services Human Resources Financial Services Economic Development Information Technology Recreation Parks Facilities Management Fleet Management Community Development Police Code Compliance Fire Fire & Building Safety Contingency $ EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED 2018 242,000 188,000 325,000 1,307,000 1,559,500 421,500 650,500 123,000 879,500 192,500 880,000 737,000 197,000 397,000 7,310,500 311,000 3,681,500 311,000 792,000 $ ACTUAL EXPENDITURES/ EXPENSES* 2018 BUDGETED EXPENDITURES/ EXPENSES 2019 $ $ (200,000) 242,000 188,000 325,000 1,373,000 719,000 421,500 650,500 123,000 879,500 192,500 880,000 737,000 197,000 397,000 7,399,000 311,000 3,993,500 311,000 592,000 235,000 218,000 337,000 954,500 590,500 420,000 657,000 131,000 884,000 149,000 1,054,500 840,500 181,000 580,500 9,155,000 377,500 4,001,000 310,500 1,787,500 66,000 (840,500) 88,500 312,000 Total General Fund $ 20,505,500 $ (574,000) $ 19,931,500 $ 22,864,000 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 2,873,500 433,500 601,000 275,000 755,000 10,576,500 71,000 481,000 $ $ 2,873,500 433,500 601,000 275,000 755,000 1,060,500 71,000 481,000 $ 3,623,000 340,000 671,000 1,150,000 400,000 11,749,000 190,000 665,000 Total Special Revenue Funds $ 16,066,500 $ $ 6,550,500 $ 18,788,000 $ 1,073,000 $ $ 1,073,000 $ 997,000 Total Debt Service Funds $ 1,073,000 $ $ 1,073,000 $ 997,000 $ 7,030,000 $ $ 7,030,000 $ 2,645,000 Total Capital Projects Funds $ 7,030,000 $ $ 7,030,000 $ 2,645,000 $ $ $ $ Total Permanent Funds $ $ $ $ DEBT SERVICE FUNDS Debt Service Fund CAPITAL PROJECTS FUNDS Capital - Streets Fund 484,000 484,000 PERMANENT FUNDS ENTERPRISE FUNDS Sanitation Fund $ Sewer Fund Water Fund Total Enterprise Funds $ 1,175,500 3,877,500 9,915,000 14,968,000 $ $ 90,000 $ 90,000 $ 1,175,500 3,967,500 9,915,000 15,058,000 $ $ 1,195,500 3,799,000 10,396,000 15,390,500 INTERNAL SERVICE FUNDS $ Total Internal Service Funds $ TOTAL ALL FUNDS $ $ $ $ $ $ 59,643,000 $ 49,643,000 $ $ 60,684,500 * 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. 324 CITY OF EL MIRAGE, ARIZONA Expenditures/Expenses by Department Fiscal Year 2019 DEPARTMENT/FUND City Clerk: General Fund List other funds ADOPTED BUDGETED EXPENDITURES/ EXPENSES EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ACTUAL EXPENDITURES/ EXPENSES* BUDGETED EXPENDITURES/ EXPENSES 2018 2018 2018 2019 $ $ $ $ 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. 325 326 $ TOTAL ALL FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ 187 32 24 8 15 11 4 139 Total Internal Service Fund INTERNAL SERVICE FUND Total Enterprise Funds ENTERPRISE FUNDS Water Sewer 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 Court HURF GENERAL FUND FUND Full-Time Equivalent (FTE) 2019 13,351,000 1,891,000 1,437,000 454,000 801,000 596,000 205,000 10,659,000 Employee Salaries and Hourly Costs 2019 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2,475,000 212,000 159,000 53,000 80,000 56,000 24,000 2,183,000 Retirement Costs 2019 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,954,000 344,000 263,000 81,000 125,000 75,000 50,000 1,485,000 Healthcare Costs 2019 CITY OF EL MIRAGE, ARIZONA Full-Time Employees and Personnel Compensation Fiscal Year 2019 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,537,000 233,000 174,000 59,000 89,000 59,000 30,000 1,215,000 Other Benefit Costs 2019 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 19,317,000 2,680,000 2,033,000 647,000 1,095,000 786,000 309,000 15,542,000 Total Estimated Personnel Compensation 2019 327 328 CONSOLIDATED FEE SCHEDULE Council Adopted Final Budget 329 330 331 332 333 334 335 336 337 338 339 THIS PAGE INTENTIONALLY LEFT BLANK 340 MISCELLANEOUS INFORMATION Council Adopted Final Budget 341 City Of El Mirage Budget Calendar For FY 18-19 Action Date Complete preliminary fiscal year revenue estimates. Distribute budget request forms and instructions to departments. Receive from county assessor the City of El Mirage certified property 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 for public inspection. Notify the Property Tax Oversight Commission as to agreement/disagreement with the property tax limit within 10 days of receipt of values. City Council review of Revenues and Capital Deadline for Departments to submit requests for new department(s)/line item(s) to Finance. City Council review of Personnel Requests/MOU/Salary Plan and Wages Deadline for Departments to submit budget requests and fee changes to Finance. Finance compiles budget information submitted by the departments for City Manager review. City Council review of Utility Rates and Expenses Post notice that council will consider an increase in revenues, fees, and the property tax rate 60 days before budget hearing (A.R.S. 9-499.15). City Council reviews budget submittals with departments. City Council budget review wrap up Finance prepares draft tentative budget document. Adopt Tentative Budget at regular Council meeting (and fee changes). Publish first Truth-In-Taxation (TNT) Public Notice, and issue a press release at least fourteen but not more than twenty days before the date of the hearing. First publication of tentative budget. (A.R.S. 42-17103) Publish second Truth-In-Taxation Public Notice. (A.R.S. 42-17107) at least seven but not more than ten days before the date of the hearing. Second publication of tentative budget. (A.R.S. 42-17103) Hold TNT public hearing - Roll Call Vote on Primary Property Tax Levy at regular Council meeting. Hold public hearing for Final Budget and adopt Final Budget at Special Council meeting. (A.R.S. 42-17105) Mail a copy of the truth in taxation notice, a statement of its publication and result of the council's vote to the Property Tax Oversight Commission. Adopt Property Tax Levy at regular Council meeting. Forward Certified copy of primary and secondary tax levy ordinance to county. County Board of Supervisors adopts tax levy on or before the third Monday in August. Denotes Council Meeting Denotes Special Council Workshop 342 1/30 2/7 2/10 2/13 2/13 2/13 2/20 2/27 3/7 3/8-3/30 3/13 4/3 4/10-11 5/8 5/9-28 6/5 6/1-5 6/6-12 6/5-9 613-18 6/19 6/19 6/20 7/3 7/5 8/20 PROPOSED CITY OF EL MIRAGE CLASSIFICATION AND COMPENSATION SCHEDULE - RANGE ORDER Effective Date: July 1, 2018 MARKET COMPENSATION PLAN 50th Range Position Title FLSA 610 611 612 613 OFFICE ASSISTANT - RECEPTIONIST NE CUSTOMER SERVICE REPRESENTATIVE I NE NE MAINTENANCE WORKER I POLICE ASSISTANT 614 NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE NE E NE NE E E UTILITIES OPERATOR TRAINEE ADMINISTRATIVE ASSISTANT CUSTOMER SERVICE REPRESENTATIVE II JUDICIAL ASSISTANT MAINTENANCE WORKER II POLICE PROPERTY TECHNICIAN POLICE RECORDS SPECIALIST 615 ACCOUNT CLERK ADMINISTRATIVE ASSISTANT, SENIOR LABORATORY TECHNICIAN PERMIT TECHNICIAN PHOTO ENFORCEMENT COORDINATOR POLICE PROPERTY TECHNICIAN, SENIOR UTILITIES OPERATOR I VEHICLE IMPOUND COORDINATOR 616 CUSTOMER SERVICE REPRESENTATIVE III FLEET MECHANIC INFORMATION TECHNOLOGY TECHNICIAN JUDICIAL ASSISTANT, SENIOR MAINTENANCE WORKER III 617 MANAGEMENT ANALYST UTILITIES OPERATOR II BUILDING INSPECTOR CIVIL ENGINEER CODE ENFORCEMENT OFFICER ENGINEERING INSPECTOR EXECUTIVE MANAGEMENT ASSISTANT HUMAN RESOURCES ANALYST UTILITIES MECHANIC NE NE NE E E E E E E E E E E E E E UTILITIES OPERATOR III VICTIM ADVOCATE 618 ACCOUNTANT 619 SUPERVISOR, COURT SERVICES SUPERVISOR, POLICE RECORDS ACCOUNTANT, SENIOR HUMAN RESOURCES ANALYST, SENIOR COORDINATOR, ENVIRONMENTAL COMPLIANCE COORDINATOR, SPECIAL EVENTS MANAGER, CUSTOMER SERVICE PLANNER / GIS PURCHASING ADMINISTRATOR SUPERVISOR, OPERATIONS SUPERVISOR, UTILITIES SUPERVISOR, VICTIM ASSISTANCE Hrly Min Hrly Mid Hrly Max Annual Annual Annual Minimum Mid-Point Maximum $ 12.19 $ 12.80 $ 13.75 $ 14.97 $ 14.62 $ 15.36 $ 16.50 $ 17.96 $ 17.06 $ 17.91 $ 19.25 $ 20.95 $ $ $ $ $ 18.27 $ 21.93 $ 25.58 $ 38,010 $ 45,612 $ 53,214 $ 19.19 $ 23.03 $ 26.86 $ 39,910 $ 47,892 $ 55,874 $ 20.99 $ 25.19 $ 29.39 $ 43,669 $ 52,403 $ 61,137 $ 23.00 $ 27.60 $ 32.19 $ 47,832 $ 57,398 $ 66,964 $ 27.14 $ 32.57 $ 38.00 $ 56,453 $ 67,743 $ 79,034 $ 31.46 $ 37.76 $ 44.05 $ 65,443 $ 78,531 $ 91,620 25,348 26,616 28,600 31,128 $ $ $ $ 30,418 31,939 34,320 37,354 $ $ $ $ 35,488 37,262 40,040 43,580 CITY MANAGER APPROVAL OC - On-Call CR - Council Ratified MOU - Memorandum of Understanding NE: Non Exempt - Eligible for Overtime E: Exempt - Not eligible for Overtime SIGNATURE: ________________ 343 PROPOSED CITY OF EL MIRAGE CLASSIFICATION AND COMPENSATION SCHEDULE - RANGE ORDER Effective Date: July 1, 2018 MARKET COMPENSATION PLAN 50th Range Position Title 620 FLSA ASSISTANT UTILITIES DIRECTOR BATTALION CHIEF BUILDING OFFICIAL GRANTS AND SPECIAL PROGRAMS ADMINISTRATOR MANAGER, ECONOMIC DEVELOPMENT DEPUTY DIRECTOR - INTERGOVERNMENTAL & PUBLIC RELATIONS NETWORK ENGINEER OPERATIONS SUPERINTENDENT SYSTEMS ENGINEER 621 ASSISTANT CITY ENGINEER ASSISTANT FINANCE DIRECTOR DEPUTY DIRECTOR - POLICE ADMINISTRATION POLICE LIEUTENANT 622 ASSISTANT FIRE CHIEF ASSISTANT POLICE CHIEF CITY CLERK DIRECTOR, COURT SERVICES 623 DIRECTOR, COMMUNITY DEVELOPMENT, CITY ENGINEER DIRECTOR, FINANCE DIRECTOR, HUMAN RESOURCES DIRECTOR, INFORMATION TECHNOLOGY DIRECTOR, PUBLIC WORKS 624 DEPUTY CITY MANAGER FIRE CHIEF POLICE CHIEF COURT INTERPRETER OC CR MOU MOU MOU MOU E E E E E E E E E E E E E E E E E E E E E E E E E Hrly Min Hrly Mid Hrly Max Annual Annual Annual Minimum Mid-Point Maximum $ 37.99 $ 45.58 $ 53.18 $ 79,013 $ 94,816 $ 110,619 $ 45.33 $ 54.40 $ 63.47 $ 94,296 $ 113,155 $ 132,014 $ 50.35 $ 60.43 $ 70.50 $ 104,738 $ 125,685 $ 146,633 $ 56.58 $ 67.89 $ 79.21 $ 117,681 $ 141,217 $ 164,753 $ 60.68 $ 72.82 $ 84.95 $ 126,219 $ 151,463 $ 176,706 $ 48,105 $ 60,840 $ 69,666 $ 57,725 $ 73,008 $ 83,599 $ 67,346 $ 85,175 $ 97,532 NE NE E JUDGE, PRO-TEM JUDGE, CITY COURT Salary is based on hourly rate times 3003 hours (except 40 hour schedules) Firefighter (While Attending Fire Academy)- 40 hour schedule FIREFIGHTER FIRE ENGINEER FIRE CAPTAIN NE NE NE NE $ 26.00 $ 60.00 $ 22.43 $ 16.02 $ 20.26 $ 23.20 $ 19.22 $ 24.31 $ 27.84 $ 22.43 $ 28.36 $ 32.48 CITY MANAGER APPROVAL OC - On-Call CR - Council Ratified MOU - Memorandum of Understanding NE: Non Exempt - Eligible for Overtime E: Exempt - Not eligible for Overtime SIGNATURE: ________________ 344 C. 345 RESOLUTION R17-01-03 A RESOLUTION OF THE COUNCIL OF THE CITY OF EL MIRAGE, MARICOPA COUNTY, ARIZONA, ADOPTING THE 2017 CITY COUNCIL GOAL SETTING REPORT WHEREAS, the El Mirage City Council met in November 29, 2016 to determine major accomplishments during 2015-2016, to review issues, concerns, trends, and opportunities, to establish the most significant initiatives and programs, and to identify capital projects to be pursued for 2017 - 2018 and, WHEREAS, the findings of the session were compiled in the attached report, and WHEREAS, the City Council wishes to establish these findings and established goals as a baseline for monitoring and reviewing the progress of the City and its administration, NOW, THEREFORE, BE IT RESOLVED by the Mayor and Council of the City of El Mirage as follows: Section 1. The City Council’s Goal Setting 2017 Report be attached and made a part of this Resolution, and Section 2. The City Council Goal Setting 2017 Report establishes a baseline for monitoring and reviewing the progress of the City and its administration. PASSED, ADOPTED AND APPROVED by the Mayor and Council of the City of El Mirage, Arizona, this 17th day of January, 2017. ____________________________________ Lana Mook, Mayor ATTEST: APPROVED AS TO FORM: _________________________________ Sharon Antes, City Clerk ____________________________________ Robert M. Hall, City Attorney 346 CITY OF EL MIRAGE CITY COUNCIL GOAL SETTING 2017 REPORT ______________________________________________________________________________ Mayor Lana Mook Vice Mayor Joe Ramirez City Council Members Roy Delgado Bob Jones Jack Palladino Lynn Selby David Shapera Facilitator: Dr. Spencer A. Isom, City Manager 347 TABLE OF CONTENTS Page(s) Introduction……………………………………………………….………………… 3 The Questionnaire…………………………………………………………………... 3 Goal Setting Work Session………...…………………...…………………………... 3 Major Accomplishments……………………………………………………………. 3-4 Issues, Concerns, Trends, and Opportunities……………………………………….. 4 Most Significant Initiatives and Programs for 2017-2018……………...……………. 5 Capital Projects to be Pursued in 2017-2018……..……...…………………………. 5 Facilitator’s Comments and Signature..…………………………………………….. 5 Appendix A – 2017 Preliminary Goal Setting Session: Questionnaire..…………… 6-9 348 INTRODUCTION City of El Mirage council Members Delgado, Jones, Palladino, Selby and Shapera, along he Vice-Mayor Ramirez and Mayor Mook participated in a goal setting workshop with the assistance of Dr. Spencer A. Isom, City Manager, to help facilitate the goal setting process. He organized and facilitated a process that involved the following steps: 1. Prepare a questionnaire to identify the City’s major accomplishments, current issues, concerns, trends, and opportunities; most significant initiatives and programs for 20717; and capital projects to be initiated in 2017. 2. Conduct a goal setting work session with the elected officials using their responses to the questionnaire to facilitate an engaging exchange of ideas. 3. Prepare a final report. It should be noted Dr. Isom modeled El Mirage’s process and the format of this report after a process established by the University of Iowa’s Institute of Public Affairs. The University of Iowa’s model, in Dr. Isom’s opinion, appeared most efficient and seems to work here. THE QUESTIONNAIRE A Copy of the questionnaire is attached in Appendix A and is incorporated herein by reference. GOAL SETTING WORK SESSION The elected officials held a work session at the City of El Mirage Police Department Cinnabar Community Room on November 29, 2016. The session was facilitated by Dr. Spencer A. Isom, city Manager. Other staff members in attendance were Deputy City Manager/Finance Director Robert Nilles and City Clerk Sharon Antes. In attendance and participating in the meeting were Mayor Lana Mook, Vice-Mayor Joe Ramirez, Council Member Roy Delgado, Council Member Bob Jones, Council Member Jack Palladino, Council Member Lynn Selby, and Council Member David Shapera. MAJOR ACCOMPLISHMENTS Participants identified the following as the City’s major accomplishments during the previous two-year period (2015-2016): • • • • • • Purchased extinguishment credits to offset groundwater use Added lighting and cameras at community pocket parks Implemented voter-approved Permanent (tax) Base Adjustment Made Court renovations; video conferencing, west building access, secure parking lot Installed ADOT MVD kiosk at Court Added more participants in AzMT Trust health insurance pool 349 • • • • • • • • • • • • • • • • • • • • • • • • Launched new website design Added code enforcement personnel Expanded and enhanced City events Constructed New City Hall Implemented multiple road construction projects Installed pedestrian and traffic safety lights Purchased new police vehicles, radios, body cameras and computers Upgraded basketball courts in City parks Added Public Works personnel Changed process for hiring Judge Constructed new water lines w/laterals on El Mirage Road north of Thunderbird Road Constructed new roadway including sidewalks, lighting and turn outs on El Mirage Road Installed night lights at Basin Park Approved moving Police 911 dispatch from Surprise to Tolleson Approved R16-09-20 and O16-09-08 Upgraded bond rating Replaced unsafe playground equipment in pocket parks Enhanced practices and procedures for collecting, disbursing court fines Reorganized Fire Department personnel Completed water meter replacements Implemented Police “SAFE” Program Upgraded Special Events Balanced budgets Resolved outstanding lawsuits ISSUES, CONCERNS, TRENDS, AND OPPORTUNITIES Participants identified the following as the issues, concerns, trends, and opportunities presently affecting City Services, policies, finances, and operations (top three issues listed in order of priority): 1. 2. 3. • • • • • Attract new businesses Staying within our means to fund public safety Speeding through school zones Public safety and administration relationships Monitor pay for non-public safety employees Recouping lost revenue from Redflex Photo radar Residential crack sealing 350 MOST SIGNIFICANT INITIATIVES AND PROGRAMS FOR 2017-2018 Participants reviewed potential initiatives and programs, and selected the following as the most important for the upcoming 12 to 24-month period (top three items listed in order of priority – number 3 and 4 below tied in scoring): 1. 2. 3. 4. • • • • Revitalize downtown area and Grand Avenue frontage road Improve appearance of “abandoned property” buildings on Grand Avenue Monitor new process for public safety negotiations and; Continue street improvement/ maintenance program Clean up downtown alleys – weeds, etc. Paint murals on City water tanks (at a reasonable cost) Prioritize Thunderbird Road for commercial development (between Dysart and Grand) Monitor costs associated with cleanup program CAPITAL PROJECTS TO BE PURSUED IN 2017-2018 Participants reviewed potential capital improvement projects and selected the following as the most important for the upcoming 12 to 24-month period (top two capital projects listed in order of priority): 1. 2. 3. • • • Widen Dysart Road from Northern to Peoria Reconstruct “A” Street seeking CDBG funds Install lighting on Peoria Avenue between Dysart and El Mirage Road Renovate Court and Senior Center grounds Install new stop signs throughout City Redo or replace irrigation throughout City FACLITATOR’S COMMENTS I thank you for allowing me to assist in our City’s goal setting process. I appreciate your ongoing support of and participation in this important process. Regarding this report, it is necessary you view this as an ongoing process. These priorities are not permanent and may be revisited from time to time. I would recommend Council and staff review the status and feasibility of implementing these goals at least biannually. _____________________________ Date___________ Dr. Spencer A. Isom El Mirage City Manager CITY OF EL MIRAGE 351 Financial Management Policies Revised June 7, 2016 Revised May 21, 2013 Adopted June 19, 2012 Sound financial policies provide guidance and assurance to the community that the City is following best practices. The Government Finance Officers Association recommends that financial policies be developed and formally adopted by the jurisdiction’s governing board. These policies are subject to review and refresh at any time. 352 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 25 353 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. 354 Policy 2 Policy Review Purpose: Require periodic review and revision to financial management policies. 2.1 The Council will annually or more frequently as required, review and adopt the financial management policies. 2.2 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”. 355 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. 356 Section 3.3: Revenues 3.3.1 The City shall develop diversified and stable revenue sources to protect activities from short-term fluctuations in any single revenue source. 3.3.2 The City shall not dedicate revenues for specific purposes unless required by law, Council Policy, or Generally Accepted Accounting Principles (GAAP). The Finance Director shall deposit all non-restricted revenues in the general fund for appropriation through the budget process. 3.3.3 The Council shall review user fees and charges annually to ensure recovery of all direct and indirect costs of service, unless full cost recovery would be excessively burdensome on citizens receiving service. 3.3.4 The Council shall adjust rates for enterprise operations (water, sewer, and sanitation) based on ten-year fund plans. 3.3.5 The Council shall annually consider the impacts to the General Fund of providing public safety services, as well as the financial impact on the residents and property owners, before setting the primary property tax levy. By statute the primary property levy with adjustments shall not exceed 102% of the prior fiscal year’s maximum allowable levy plus new construction and reimbursement for the prior calendar year’s tort liability payments. Section 3.4: Grants 3.4.1 The City may rely on grants to leverage City funds. The City shall avoid inconsistent and/or fluctuating grants to fund ongoing activities. In the event of reduced grant funding, the City may substitute City resources only after all other priorities and alternatives are considered. Therefore, employees shall apply for grants that are consistent with the mission and priorities of the City. When employees apply for, accept, and/or administer a grant, the City assumes responsibility for complying with the grant obligations. The City Manager shall establish policies for grant related projects. 3.4.2 Whenever possible, the City shall consider grant funded projects which require City matching or operating funds as part of the budget process. Any grant funded expenditure should include a five year analysis of the amount of City funds required to subsidize its operation. Section 3.5: Transfers and Interfund Loans 3.5.1 All requests for transfer require written justification explaining the rationale and fiscal impact. 357 3.5.2 Any transfers between funds, projects, or contingencies require City Council approval. Transfers from department to department within a fund or from line item account to line item account within a department shall require City Manager approval. 3.5.3 The Council must review and approve interfund loans. Section 3.6: Reserve/Council Contingency 3.6.1 Council Contingency Funds. The City may use contingency funds when additional funds are needed to offset unexpected expenditure increases or when unanticipated events threaten the public health or safety. The City Manager shall review and may approve use of contingency funds in accordance with the City’s procurement policy. 3.6.2 Reserve Funds. The Council will not budget reserve funds – reserve funds are “savings” intended to offset revenue shortfalls during a fiscal year. If there is a shortfall in revenue, the City shall use reserve funds in accordance with the City’s fund balance policy. The City may establish reserves for all operating funds – an operating fund is a fund that has salary expenses or collects user fees for services performed (excludes grant and capital funds). 3.6.3 Debt Service Funds. The City may accumulate secondary property tax revenues in an amount equal to six months of debt service to ensure that the General Fund is not subsidizing debt service payments. The City shall not collect and reserve secondary property taxes in an amount exceeding twelve months of debt service unless the City intends to prepay general obligation bonds. 3.6.4 Debt Service and Replacement Reserves. The City shall fund debt service and replacement reserves to meet required bond covenants including repair and replacement funds in the water and sewer funds. Section 3.7: Budget Process 3.7.1 The City shall monitor and follow the budget process throughout the year. The Finance Director, in consultation with the City Manager, shall initiate the formal budget process by distributing to Departments a budget packet that includes an outline of the budget schedule, year-to-date expenditures and revenues, and all applicable budget forms. 3.7.2 The City Manager and Finance Director shall schedule and host a budget introduction session with all Department heads. 3.7.3 Departments shall prepare and submit their requests to the Finance Director. 358 3.7.4 The Finance Director shall prepare summary reports, along with detailed budget requests, and submit the reports and detail to the City Manager. 3.7.5 Department heads shall individually present capital and operating requests to the City Manager. 3.7.6 The City Manager shall review budget requests and provide further guidance to Departments. 3.7.7 The City Manager and the Finance Director shall present the recommended draft budget to Council for review and discussion at a Council retreat. As required, Department heads may be present and participate at the Council retreat. 3.7.8 After the Council retreat, the Finance Director shall revise the draft budget and prepare a recommended tentative budget. The City Manager and Finance Director shall present the recommended tentative budget for Council consideration and adoption at a regular Council meeting. Capital projects and acquisitions that have not been completed in the current fiscal year are included in the tentative budget as carry forward projects and the beginning fund balance is adjusted accordingly. 3.7.9 After Council action, the City Clerk shall publish the tentative budget for two consecutive weeks in the local paper. 3.7.10 The Council shall schedule and host a public hearing on the budget, after which the Council shall consider and may adopt the final budget. The Finance Director shall ensure that budget adoption adheres to all statutory hearings, publications, and requirements. 3.7.11 The Council shall set the final property tax levy in accordance with State law. 3.7.12 After the Council adopts the tentative budget and sets the expenditure limitation, the City shall not expend more than the total appropriated for all funds. Section 3.8: Budget Basis 3.8.1 The City prepares budgets primarily on a cash basis. This is different than the accounting process which utilizes a modified accrual basis. Cash basis means that revenues are recognized when they are collected and expenses are recognized when they are paid. Modified accrual basis recognizes revenues when they become available and measurable and, generally, recognizes expenditures when the City agrees/commits to buy something. 3.8.2 Independent Auditors shall annually provide a reconciliation of actual expenditures compared to the adopted budget in accordance with State law. 359 3.8.3 The City shall use the Annual Audited Financial Statements (Audit) to detail the final status of the City’s finances compared to budget on the basis of Generally Accepted Accounting Principles (GAAP). In most cases, this conforms to the way the City prepares its budget. Exceptions are as follows: 1. Compensated absences are accrued as earned by employees (GAAP) as opposed to being expended when paid (Budget). 2. Capital Outlay within the enterprise funds are shown as assets (GAAP) and are shown as expenses in the budget. 3. Bond and loan principal payments within the enterprise funds are shown as reductions of liabilities (GAAP) and are shown as expenses in the budget. 3.8.4 Due to expenditure limitation statutes, the City must identify all possible expenditures and corresponding revenues within the budget. The Finance Director and Department heads shall closely monitor expenditures to ensure that they are being spent for the purpose identified in the budget and that the corresponding revenue is adequate. The Finance Director shall establish and maintain a detailed accounting structure to record revenues and expenditures at the level of detail shown in the budget. Section 3.9: Funds 3.9.1 State law only requires the existence of two funds, the General Fund and the Highway Users Revenue Fund (HURF). 3.9.2 The City may create and maintain other funds by statute, agreement, ordinance, contract, or to provide balance sheet accounts for tracking purposes. To the extent feasible, the City may limit the number of funds to comply with GAAP. 360 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. 361 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. 362 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. 363 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. 364 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. 365 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. 366 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. 367 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). 368 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. 369 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. 370 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. 371 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. 372 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. 373 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. 374 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. 375 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. 376 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. 377 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. 378 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. 379 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. 380 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 381 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 382 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 383 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. 384 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 385 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 386 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 387