City of El Mirage Annual Budget for the Fiscal Year 2021 Final version Last updated 08/18/20 City of El Mirage | Budget Book 2021 Page 1 TABLE OF CONTENTS Introduction 4 ............................................................................................................................................................................................................................................... Transmittal Letter 5 ................................................................................................................................................................................................................................................................................................................................. Budget Highlight 6 ................................................................................................................................................................................................................................................................................................................................. Council 9 ................................................................................................................................................................................................................................................................................................................................. Community Profile 13 ................................................................................................................................................................................................................................................................................................................................. Demographics 17 ................................................................................................................................................................................................................................................................................................................................. Organization Chart 21 ................................................................................................................................................................................................................................................................................................................................. Fund Structure 22 ................................................................................................................................................................................................................................................................................................................................. Financial Organization Chart 25 ................................................................................................................................................................................................................................................................................................................................. Basis of Budgeting 26 ................................................................................................................................................................................................................................................................................................................................. Financial Policies 27 ................................................................................................................................................................................................................................................................................................................................. Budget Process 28 ................................................................................................................................................................................................................................................................................................................................. State and Federal Fiscal Influences 31 ................................................................................................................................................................................................................................................................................................................................. Budget Overview 35 ............................................................................................................................................................................................................................................... Executive Overview 36 ................................................................................................................................................................................................................................................................................................................................. Consolidated Summary 42 ................................................................................................................................................................................................................................................................................................................................. Fund Balance Summary 43 ................................................................................................................................................................................................................................................................................................................................. Citywide Consolidated Schedule 46 ................................................................................................................................................................................................................................................................................................................................. Strategic Plan 47 ................................................................................................................................................................................................................................................................................................................................. Short-term Factors 48 ................................................................................................................................................................................................................................................................................................................................. Priorities & Issues 49 ................................................................................................................................................................................................................................................................................................................................. Personnel Changes 50 ................................................................................................................................................................................................................................................................................................................................. Long-range Financial Plans 53 ................................................................................................................................................................................................................................................................................................................................. Fund Summaries 59 ............................................................................................................................................................................................................................................... General 60 ................................................................................................................................................................................................................................................................................................................................. Court 64 ................................................................................................................................................................................................................................................................................................................................. Court Enhancement 69 ................................................................................................................................................................................................................................................................................................................................. Towing 72 ................................................................................................................................................................................................................................................................................................................................. HURF 75 ................................................................................................................................................................................................................................................................................................................................. LTAF - Dial-A-Ride 80 ................................................................................................................................................................................................................................................................................................................................. CDBG - Block Grant 84 ................................................................................................................................................................................................................................................................................................................................. Special Projects - Grants 87 ................................................................................................................................................................................................................................................................................................................................. Capital - Streets 91 ................................................................................................................................................................................................................................................................................................................................. Debt Service 95 ................................................................................................................................................................................................................................................................................................................................. Water 99 ................................................................................................................................................................................................................................................................................................................................. Irrigation 104 ................................................................................................................................................................................................................................................................................................................................. Sewer 108 ................................................................................................................................................................................................................................................................................................................................. Sanitation - Trash 113 ................................................................................................................................................................................................................................................................................................................................. General Fund Departments 117 ............................................................................................................................................................................................................................................... Mayor and Council 118 ................................................................................................................................................................................................................................................................................................................................. City Clerk 122 ................................................................................................................................................................................................................................................................................................................................. Administration (AD) 126 ................................................................................................................................................................................................................................................................................................................................. Ad - Administration General Division 133 ................................................................................................................................................................................................................................................................................................................................. AD - Economic Development Division 136 ................................................................................................................................................................................................................................................................................................................................. AD - Intergovernmental Division 139 ................................................................................................................................................................................................................................................................................................................................. AD - Special Events Division 142 ................................................................................................................................................................................................................................................................................................................................. AD - Senior Center Division 145 ................................................................................................................................................................................................................................................................................................................................. Information Technology 148 ................................................................................................................................................................................................................................................................................................................................. Human Resources 153 ................................................................................................................................................................................................................................................................................................................................. Financial Services 157 ................................................................................................................................................................................................................................................................................................................................. Public Works (PW) 162 ................................................................................................................................................................................................................................................................................................................................. PW - Parks Division 168 ................................................................................................................................................................................................................................................................................................................................. PW - Facilities Management Division 171 ................................................................................................................................................................................................................................................................................................................................. PW - Fleet Management Division 174 ................................................................................................................................................................................................................................................................................................................................. Non-Departmental 177 ................................................................................................................................................................................................................................................................................................................................. Development Services (DS) 180 ................................................................................................................................................................................................................................................................................................................................. DS - Community Development Division 188 ................................................................................................................................................................................................................................................................................................................................. DS - Engineering Division 191 ................................................................................................................................................................................................................................................................................................................................. DS - Code Compliance Division 195 ................................................................................................................................................................................................................................................................................................................................. City of El Mirage | Budget Book 2021 Page 2 DS - Building Safety Division 198 ................................................................................................................................................................................................................................................................................................................................. Police 202 ................................................................................................................................................................................................................................................................................................................................. Fire 207 ................................................................................................................................................................................................................................................................................................................................. Capital Improvements 212 ............................................................................................................................................................................................................................................... One year plan 213 ................................................................................................................................................................................................................................................................................................................................. Multi-year plan 219 ................................................................................................................................................................................................................................................................................................................................. Implementation & Funding 225 ................................................................................................................................................................................................................................................................................................................................. Carry Forward CIP 226 ................................................................................................................................................................................................................................................................................................................................. CIP Summary 227 ................................................................................................................................................................................................................................................................................................................................. Capital Requests 229 ................................................................................................................................................................................................................................................................................................................................. Debt ....................................................................................................................................................................................................................... 305 Government-wide Debt ..................................................................................................................................................................................................................... 306 Debt by Type Overview ...................................................................................................................................................................................................................... 308 Supplemental Information ............................................................................................................................................................................ 310 Strategic Priorities ................................................................................................................................................................................................................................... 311 Financial Policies Extended .............................................................................................................................................................................................................. 323 State Budget Schedules ..................................................................................................................................................................................................................... 353 Budget Detail ............................................................................................................................................................................................................................................. 362 Fee Schedule ............................................................................................................................................................................................................................................... 398 Market Compensation Plan ............................................................................................................................................................................................................. 406 Frequently Asked Questions ........................................................................................................................................................................................................... 408 Glossary .................................................................................................................................................................................................................................................................. 410 City of El Mirage | Budget Book 2021 Page 3 INTRODUCTION City of El Mirage | Budget Book 2021 Page 4 Transmittal Letter Mayor Hermosillo and Members of the City of El Mirage Council, I’m pleased to present a balanced budget for Fiscal Year 2021, covering the period of July 1, 2020, to June 30. 2021. The budget is not only a policy document, it also sets the financial course for our community, advancing the City Council’s Strategic Priorities and overall vision for the City. The adopted budget for FY 2021 decreased by $8,030,500 to $85,783,500 including $26,697,500 for the General Fund. The General Fund is the primary fund for most City operations. This budget also includes recommendations for thirteen other funds incorporating additional personnel, capital projects, special projects, and operating programs. Budget Highlights Through this transmittal of a balanced budget, we establish expectations of an effective government: a safe community, superior infrastructure, and a secure future and quality of life for El Mirage citizens. We continue to monitor the financial impacts of national events, and I anticipate future discussions and recommendations for adjustments if they become necessary. Strategic priority highlights of this annual budget, adopted by El Mirage City Council, include: a balanced budget; $15.3 million in capital street projects including the widening of Dysart Road to four lanes south of Peoria Avenue; modernization of traffic signals; one new position in the Information Technology Department; and the conversion of a part-time position to full-time in the Police Department. Revenues: The budget as submitted limits the financial burden placed on residents through rates and fees. Taxes — The City’s sales tax rate is three percent and has not increased in more than a decade. For FY 2021, the primary property tax rate, which Council has dedicated to public safety, remains the same. The secondary tax rate, used to pay debt, is decreasing. The overall property tax rate changes from $3.74 to $3.68 per $100 of assessed valuation. Rates — The City Council, for the eighth straight year, voted not to increase water, sewer, and sanitation rates. User Fees — The City regularly evaluates its user fees to ensure that appropriate charges are assessed for the services provided. The City made minor modifications to the fee schedule that do not significantly impact the budget. Expenditures Operating expenditures are covered by operating revenues while significant capital expenditures are subsidized by key partnerships with state, county, and private stakeholders. A significant portion of General Fund expenditures are directed towards police and fire operations. Water, sewer, and street projects comprise more than 75 percent of the capital projects budgeted for this year. Transparency The City is committed to continued transparency and financial stability. The City publishes the budget in the local newspaper, holds open public workshops, and provides an official public hearing on the budget. The City posts the current and previous “tentative” and “final” budgets on its website in compliance with state law and best practices. This year, the City is pleased to introduce ClearGov, an online, digital tool for the public to easily navigate the budget and examine their tax dollars at work. The Fiscal Year 2021 Budget is hereby submitted as a fiscally responsible plan, and a foundational basis of the City’s annual operations. I would like to thank the Mayor and City Council for their guidance and support throughout the development of this proposed budget. In addition, I would like to thank City staff for their efforts and hard work 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 City of El Mirage | Budget Book 2021 Page 5 Budget Highlight A comparison of the Fiscal Year 2021 budget to the previous fiscal year reveals the following information: The adopted budget for Fiscal Year 2021 is $85,783,500. The adopted budget represents a decrease of $8,030,500 from last fiscal year’s budgets, which totaled $93,814,000. The proposed Fiscal Year budget uses $21,096,500 of fund balance. Sources of funds are broken down into four categories: Revenues, bonds, fund balance, and transfers (See the “Sources of Funds” chart that follows.). Revenues before transfers and bond proceeds are projected to increase by $2,853,500 to $58,852,000. Grant revenues make up 21% of the revenues at $12,132,000. Charges for services, taxes, and intergovernmental revenues make up 25%, 28%, and 20% of revenues respectively. All other categories combined make up 6% of total revenues. Fund Balance of $21,096,500 and transfers between funds totaling $5,835,000 comprise the remaining funding sources. Citywide Sources of Funds Bond P Bond Proceeds roceeds 0 0.0% .0% Transfers IIn Transfers n6 6.8% .8% Fund B Fund Balance alance 2 24.6% 4.6% Revenues 6 Revenues 68.6% 8.6% Citywide Revenues by Category License a License and nd P Permits ermits 0 0.5% .5% F Fines ines a and nd F Forfeitures orfeitures 0 0.9% .9% Miscellaneous Miscellaneous 5 5.5% .5% Taxes 2 Taxes 27.7% 7.7% Intergovernmental 119.7% Intergovernmental 9.7% Grants 2 Grants 20.6% 0.6% Charges ffor Charges or S Services ervices 2 25.2% 5.2% City of El Mirage | Budget Book 2021 Page 6 Uses of funds are broken down into five categories: expenses, contingency, transfers out, bond principal, and depreciation (See “Uses of Funds” chart that follows). Expenses of $64,463,500 (excluding contingencies) have been identified throughout 14 different funds and can be broken down by type of expense as follows: Capital –$27,271,500 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 2021 budget. Capital is $1,125,000 higher than last year. Personnel – the total projected cost of personnel for Fiscal Year 2021 is $20,899,000. This is an increase of approximately $933,000. The significant changes are a result of staffing increases related to new positions and wage increases. Supplies and services – the total projected cost of supplies and services for Fiscal Year 2021 is $10,716,500. This is an increase of approximately $112,500. Other costs – (e.g. special projects, debt service, and fees) amount to $5,576,500 for Fiscal Year 2021. This is a decrease of approximately $89,000. See the following “Expenditures by Category” and “Percent of Citywide Expenditures by Fund” charts for graphical representations. Contingency of $500,000 (+ $10,100,000 million unknown) for Fiscal Year 2021 is $500,000 higher than the budget for the previous fiscal year. Transfers out of $5,835,000 provide an offset for transfers in of the same amount. A “Transfer Matrix” showing the movement of resources between funds can be found at the end of the “Executive Summary” in this document. Bond principal payments of $2,385,000 are programmed to pay utility, excise, and general obligation bond principal. Depreciation of $2,500,000 is a non-cash expenditure which reduces fund balance but does not reduce cash. Depreciation is recorded in the Water and Sewer Funds. Citywide Uses of Funds Bond P Bond Principal rincipal 2 2.8% .8% D Depreciation epreciation 2 2.9% .9% Transfers Out ut 6 6.8% .8% Transfers O Contingency 112.4% Contingency 2.4% Expenses 7 Expenses 75.1% 5.1% City of El Mirage | Budget Book 2021 Page 7 Citywide Expenditures by Category 36.3% 36.3% Capital Outlay 27.8% 27.8% Personnel Services 14.1% 14.1% Contingency 10.8% 10.8% Services 4 4.4% .4% Special Projects Supplies 3 3.5% .5% Debt/Service Fees 3.0% 3.0% Values Percent of Citywide Expenditures by Fund 39.7% 39.7% General 24.2% 24.2% Capital-Streets 15.5% 15.5% Water 6.7% .7% 6 Highway User Revenue 5.5% 5.5% Sewer 2 2.5% .5% Special Projects CDBG 1.7% 1.7% Debt Service 1.4% 1.4% Court 1.3% 1.3% Court Enhancement 11.0% .0% LTAF 0 0.2% .2% Police Towing 0.1% 0.1% Values City of El Mirage | Budget Book 2021 Page 8 Mayor Alexis Hermosillo Alexis Hermosillo is the Mayor of the City of El Mirage. As a proud fourth-generation El Mirage resident, Alexis is passionate about her community. Through her commitment to serve the public, she has worked for the largest public transportation company in Maricopa County, was the manager of a radio network under the Cesar Chavez Foundation, and worked for the U.S. House of Representatives as a District Representative for Arizona Congressional District 3. Alexis holds a Master’s degree in Journalism and a Bachelor’s degree in Interdisciplinary Arts and Performance, both from Arizona State University. Alexis is currently pursuing her doctoral degree in Organizational Leadership from Grand Canyon University. Alexis is committed to the empowerment of women. She serves on the Board of the YWCA of Metropolitan Phoenix, and has worked with the Hispanic Women’s Corporation, supporting their national youth initiatives. Alexis also believes that investing in today’s youth is an investment in our future. She has dedicated herself to engaging and motivating Latino youth through leadership development programs with various organizations, Vice Mayor 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 1970's when he became involved with Labor Leader and Farm Worker Advocate Cesar Chavez's fight to improve the treatment of farm workers. The Delgado's 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. City of El Mirage | Budget Book 2021 Page 9 Councilmember Monica Dorcey Monica Dorcey was born and raised in rural Wayne, Nebraska, one of nine siblings. After graduating from Briar Cliff University in Sioux City, IA, she worked in the independent adjusting business for 27 years, and in 2003 she went to work as a Senior Claim Representative for Farmers Insurance Group, moving to El Mirage with her daughter, Ashley. Monica is a member of Santa Teresita parish and has served in several ministries over the years. Monica is now retired but continues to be involved in a number of non-profit organizations with a primary emphasis on children and their education, but also fostering the growth and development of El Mirage. She has served in a number of roles as a volunteer for the City of El Mirage. This work includes: served on the Planning and Zoning Commission since 2013 and is currently the Chairperson, served on the Judicial Review Committee from 2012 to 2017, named El Mirage Citizen of the Year in 2012, served on the planning committee for the El Mirage HOA training presented in 2016-2017, president of the Northwest Valley YMCA Advisory Board, serving on the Board since 2014, treasurer of the Dysart Education Foundation Board and Scholarship Committee, active, treasurer of Arizona Career Pathways, 2011—present, and president of the West Valley Neighborhoods Coalition. Councilmember Anita Norton Council member 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 2017. 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. She also served on the Dysart Rachettes Irrigation committee.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 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. City of El Mirage | Budget Book 2021 Page 10 Councilmember Kallimayor Richards Kallimayor Richards was born in the Caribbean on the island of Jamaica and raised here in Arizona. Observing hard working parents while growing up in the valley led to a strong work ethic and entering the workforce at 15-16 years old. Despite a variety of jobs over the years, a passion for helping people and technology have rooted themselves with him. He has lived in El Mirage since 2015 with his wife Freda. They purchased their first home in 2017, just before welcoming their son Isaac that same year. For the past ten years Kallimayor has been working in the technology field with strong elements of customer service. From 2010 to 2019 he worked for Apple in various positions that involved internal and external customer relations. The sheer volume of people that visit Apple stores on a day to day basis ensured a variety of personality types were empathetically engaged and carefully navigated. Additionally, internal opportunities that were granted such as training facilitation, management and volunteering. Kallimayor has leveraged that experience with Apple into a position with American Express. He is on the macOS team maintaining the platform throughout the corporate environment. Volunteering throughout the years has been highly encouraging to Kallimayor and led to the interest in helping on wider scale and more integrated platform. Some of the experiences over the years that have been enjoyed are: #lunchbag, children’s ministry at church, Men’s basketball outreach, and training teachers/students to use their technology. Kallimayor is hoping to promote positivity, improve communication and city pride while serving on the council. Working with the rest of the council, he’s confident the momentum started can continue and propel El Mirage forward. 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. City of El Mirage | Budget Book 2021 Page 11 Councilmember Donna Winston Donna is a native Arizonan and grew up on the west side. She graduated from ASU, Magna Cum Laude and double majored in Criminal Psychology and Communication. She is married to Dr. Joshua Winston, DVM, has four children, two granddaughters and a new grandson. She bought her first brand new home in Rancho El Mirage and has lived here for 18 years. Donna has worked for Maricopa Community Colleges since 1996 and is currently a Senior Administrative Assistant at the District Office. Along with her duties there, she has been an employee advocate leader for the last 18 years which included writing employee policy along with helping Maricopa Community College employees. Through this advocacy work for employees, Donna was asked to start the public employee sector of AZ Conference of Police and Sherriff (AZCOPS), called “Maricopa Employees”. She is currently the President of this non-profit group and proudly leads her board by navigating public employees through processes and policies of their organization. Donna and her husband Dr. Winston own two animal hospitals, one in Sun City West and the other in Glendale. Their two eldest sons are Veterans in the U.S. Military and are very dedicated to military personnel and their families. Because of this, they do not charge office visit fees at either of the animal hospitals. Donna is also a wedding planner and owns her business “By Invitation Only”. Donna believes in giving back to her community and has been extremely involved in volunteerism since she was a very young girl. She was the Family Readiness Group Leader for almost five years for her youngest son’s Army Battalion. She served on the Executive Board of “The Single Mom Foundation” and taught a ten week course called “The Road to Self Reliance”. She currently sits on the Executive Board of “Don’t Leave Me.org” which started off as a civic engagement project for college students which brings awareness to the dangers of leaving pets in hot cars. One of Donna’s goals for the City of El Mirage is to partner with not only our local businesses but with our sister cities around us to build a stronger economy throughout our community. She would like to utilize these connections to support Education, Police and Fire in our own neighborhoods to secure a safer, better future for El Mirage citizens. City of El Mirage | Budget Book 2021 Page 12 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 1930’s, 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. Since its incorporation, the City has transcended its agricultural beginnings to become a vibrant, diverse community with a current population of 35,670 according to the 2018 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 protect and enhance the quality of life through leadership, partnerships, and the efficient delivery of outstanding service to our diverse community. 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 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. City of El Mirage | Budget Book 2021 Page 13 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 multijurisdictional 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, Microsoft, EPCOR, Interstate 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 fire station, police station, Northwest Valley Family YMCA facility, and a City Hall, are among the City’s most ambitious projects recently constructed 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 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, Contech Engineered Solutions, Southwest Steel, Riley Industrial, and Southwest Concrete 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. City of El Mirage | Budget Book 2021 Page 14 Maps City of El Mirage | Budget Book 2021 Page 15 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 and 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. Governing Structure Like most Arizona cities and towns, El Mirage operates under a council-manager form of government. Under this system, the City Council hires a City Manager to implement policy, as well as oversee the daily administration and management of all city departments. The City Manager is responsible for developing a balanced budget and a capital improvement plan for Council review and approval each year. The City Manager also keeps the Council advised of the City’s financial condition and future needs. As City Manager, Crystal Dyches is responsible for the activities of 14 funds, 11 departments, and approximately 200 employees. She also oversees a budget that provides a full range of services for the City’s residents. Policymaking and legislative authority are vested in a governing council consisting of the Mayor and six councilors (one is selected as Vice Mayor.) All seven members of the Council are elected at large and on a nonpartisan basis to serve a four-year term. Elections are staggered so three councilors are elected every two years and the Mayor is elected every four years. The Council is responsible for passing ordinances, adopting the budget, appointing committees, and selecting the City Clerk, City Attorney, and Judge in addition to the City Manager. Amenities The City of El Mirage offers a range of community facilities including a senior center, library, and YMCA. Thirteen-acre Gateway Park is the center for sports and family gatherings in El Mirage, with an amphitheater, picnic ramadas, shaded playgrounds, lighted sports fields, and a skate plaza that was the first of its kind in Arizona. El Mirage is also home to Bill Gentry Park, including a renovated little league field that draws teams from throughout the Valley for regular play, as well as, regional tournaments. Basin Park is a 24-acre park and retention basin that boasts grassy areas, trees, and a paved walking path for passive recreational activities. The nationally renowned Pueblo El Mirage Golf Resort, situated on 310 acres, boasts an 18-hole professional golf course and a variety of housing choices, as well as, a host of indoor and outdoor activities for active seniors. Types and Levels of Services The City of El Mirage provides a full range of services including police and fire protection, roadway maintenance and construction, recreational and cultural activities, health and social services, as well as, general administrative services. The City provides sewer and water services to its residents, along with water services to residents in a portion of the City of Surprise. El Mirage contracts with a local sanitation company for sanitary services. Enterprise funds were established for the accounting and financial reporting of water, sewer, and sanitation services. City of El Mirage | Budget Book 2021 Page 16 Population Overview TOTAL POPULATION 35,004 Growth Rank 41 OUT OF 91 +1.8% vs. 2017 Municipalities in Arizona 35k 30k 25k 20k 15k 10k 19 90 19 91 19 92 19 93 19 94 19 95 19 96 19 97 19 98 19 99 20 00 20 01 20 02 20 03 20 04 20 05 20 06 20 07 20 08 20 09 20 10 20 11 20 12 20 13 20 14 20 15 20 16 20 17 20 18 5k * Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census DAYTIME POPULATION 23,569 Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. POPULATION BY AGE GROUP <5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. City of El Mirage | Budget Book 2021 Page 17 Household Analysis TOTAL HOUSEHOLDS 10,478 Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. FAMILY HOUSEHOLDS MARRIED COUPLES 19% HIGHER THAN STATE AVERAGE 3% LOWER THAN STATE AVERAGE SINGLES SENIOR LIVING ALONE 38% LOWER THAN STATE AVERAGE 55% LOWER THAN STATE AVERAGE 78% 17% City of El Mirage | Budget Book 2021 49% 5% Page 18 Economic Analysis Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living. HOUSEHOLD INCOME $125,000 to $150,000 $100,000 to $125,000 $75,000 to $100,000 $50,000 - $75,000 ABOVE $200,000 .9% 84% LOWER THAN STATE AVERAGE MEDIAN INCOME $54,646 3% LOWER THAN STATE AVERAGE $25,000 - $50,000 BELOW $25,000 14% Below $25,000 City of El Mirage | Budget Book 2021 31% LOWER THAN STATE AVERAGE Page 19 Housing Overview HOME OWNERS VS RENTERS El Mirage State Avg. 2021 MEDIAN HOME VALUE 38% RENT $151,500 36% RENT 2… 2010 2011 2012 2013 2014 2015 2016 2017 2… HOME VALUE DISTRIBUTION > $1,000,000 $750,000 to $999,999 62% OWN 64% OWN $500,000 to $749,999 $400,000 to $499,999 $300,000 to $399,999 $250,000 to $299,999 $200,000 to $249,999 $150,000 to $199,999 $100,000 to $149,999 $50,000 to $99,999 < $49,999 * Data Source: 2021 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. City of El Mirage | Budget Book 2021 Page 20 Organization Chart City of El Mirage | Budget Book 2021 Page 21 Fund Structure The financial accounts for the city are organized on the basis of funds. In governmental accounting, a fund is a selfbalancing set of accounts that are segregated to show operating results for a particular activity or set of activities. Funds have three categories: governmental, proprietary and fiduciary. The City of El Mirage does not have a fiduciary fund. Funds are then categorized into five major classes. Under the Governmental Fund, the categories are: General Funds, Special Revenue Funds, Debt Service Funds and Capital Funds. Under a Proprietary Fund is an Enterprise Fund. The information below explains the categories in more detail. Governmental funds — Most of the City's basic services are reported in governmental funds. Governmental funds focus on how resources flow in and out with the balances remaining at year-end that are available for spending. These funds are reported using an accounting method called the modified accrual accounting method, which measures cash and all other financial assets that can readily be converted to cash. The governmental fund statements provide a detailed shortterm view of the City's general government operations and the basic services it provides. Government fund information shows whether there are more or fewer financial resources that can be spent in the near future to finance the City's programs. Proprietary funds — When the City charges customers for the services it provides, these services are generally reported in proprietary funds. Proprietary funds are reported on the accrual basis of accounting in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities. The structure of the funds can be seen in the diagram below. All funds are appropriated except for the Irrigation Fund, which is included in the Water Fund for legal level of budgeting. There are fewer funds included in the audited financial statement because the Court Fund is consolidated into the General Fund and the Irrigation Fund is consolidated into the Water Fund. The structure of the funds can be seen in the diagram below. All funds are appropriated except for the Irrigation Fund, which is included in the Water Fund for legal level of budgeting. There are fewer funds included in the audited financial statement because the Court Fund is consolidated into the General Fund and the Irrigation Fund is consolidated into the Water Fund. City of El Mirage | Budget Book 2021 Page 22 Major Funds A major fund is any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than ten percent of the revenues or expenditures of the appropriated budget. The City's major funds are the General Fund, Capital - Streets Fund and Water Fund. The General Fund is the chief operating fund of the City of El Mirage. As a measure of the General Fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total General Fund expenditures. The General Fund is used to measure all financial transactions of the municipality except those required by law or agreement to be accounted for in another fund. Major General Fund revenues include sales tax, franchise fees, state shared revenues, and fund transfers. Major expenses including Police, Fire, Public Works, Administration, Developmental Services, and Clerk. The Streets (Capital Projects) Fund is assigned for road and street construction, improvements and related debt. The construction of El Mirage Road, Northern Parkway, and related debt were offset by intergovernmental revenues (reimbursements). The Water Fund accounts for all the business-type activities of a government and operates like a business, with revenues for certain service covering the costs associated with providing that service. User fees support this fund. Fund Description City of El Mirage | Budget Book 2021 Page 23 Department/Fund Relationship The General Fund is the only fund with departments all other funds are observed at the fund level. The chart below illustrates the relationship between the fund, department, and division levels. City of El Mirage | Budget Book 2021 Page 24 Financial Organization Chart City of El Mirage | Budget Book 2021 Page 25 Basis of Budgeting The City prepares budgets primarily on a cash basis. This is different from 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. Independent auditors shall annually provide a reconciliation of actual expenditures compared to the adopted budget in accordance with state law. The City shall use the Annual Audited Financial Statements (Audit) to detail the final status of the City’s finances compared to budget on the basis of Generally Accepted Accounting Principles (GAAP). In most cases, this conforms to the way the City prepares its budget. Exceptions are as follows: 1. Compensated absences are accrued as earned by employees (GAAP) as opposed to being expended when paid (Budget). 2. Capital Outlay within the enterprise funds are 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. 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. City of El Mirage | Budget Book 2021 Page 26 Financial Policies Each year since June 2012 as part of the annual budget process, the City Council has adopted or reviewed a series of comprehensive financial management policies with the underlying financial goals to maintain a financially viable city government that provides an adequate level of services, programs, and activities that add value and contribute to the City's mission, while providing financial flexibility to adapt to local, regional, and national economic changes. The City of El Mirage requires that each fund have a balanced budget. A balanced budget is defined as fund balance plus revenues plus other financing sources equaling or exceeding expenditures plus other financing uses. More detail can be found in the Council Adopted Financial Policies. These policies are intended to ensure the long-term desires of the Council will be met within the financial constraints of the City. There were no policy changes made for FY2021. Some adopted financial policies that achieve these fiscal goals and may help users to better understand the financial data included in this report are shown below: 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 rely on ongoing revenues to fund ongoing expenditures and avoid one- time sources of revenues to fund ongoing activities. The Finance Director shall annually prepare five-year revenue and expenditure forecasts to examine the City's ability to absorb operating costs due to changes in the economy, service demands, service levels, and capital improvements. The City shall fund current year capital projects with bonds, grants, or funds accumulated (fund balances) prior to budgeting for capital expenditures. The City shall practice conservatism in budgeting for both revenues and expenditures to ensure the City can meet its ongoing obligations. The City shall not budget excess funds collected (fund balance) for ongoing expenditures. The City shall develop diversified and stable revenue sources to protect activities from short-term fluctuations in any single revenue source. The City shall not dedicate revenues for specific purposes unless required by law, Council policy, or Generally Accepted Accounting Principles (GAAP). The Finance Director shall deposit all non-restricted revenues in the General Fund for appropriation through the budget process. The Council shall review user fees and charges annually to ensure recovery of all direct and indirect costs of service, unless full cost recovery would be excessively burdensome on citizens receiving service. Capital Improvement Plan Policies Policies directly related to the construction of the annual Capital Improvements Plan are provided below.• The Capital Improvements Plan shall include the following: An estimate of each project’s/acquisition’s useful life An estimate of each project’s/acquisition’s capital costs An evaluation of potential funding sources for each project/acquisition A schedule for each project/acquisition. The current year of the Capital Improvements Plan will provide the basis for the capital budget. 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. The City may not proceed with construction or acquisition until funding sources have been identified to finance a project. At the end of the fiscal year in which a project is completed or acquired, any remaining funds will revert to the fund balance of the funding source. 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. 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. City of El Mirage | Budget Book 2021 Page 27 Budget Process 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. 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. State law prohibits cities and towns from increasing the adopted budget. Cities and towns can move budget between fund, departments, and line items. El Mirage's adopted policy is that 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. 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 and/or division. 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. 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 the overall City goals. 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. It is the budget that connects long-term strategic planning with the services the City provides on a daily basis. 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. Baseline budgets have been established for supplies and services for each department (One-time funding has been eliminated.). Budget requests cannot exceed the current fund\department 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. Carry forward capital items will be automatically brought forward by Finance unless Finance is directed otherwise. New revenue: 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. Property tax and transfer guidance assumptions are shown in the table below. FUND Debt Service General General Water\Sewer\Sanitation City of El Mirage | Budget Book 2021 DESCRIPTION Secondary Property Tax – same levy as last year Primary Property Tax – same rate as last year Transfer to Debt Service of $100,000 Transfers per current rate study Page 28 Budget Timeline Jan 8, 2020 Complete preliminary fiscal year revenue estimates. Jan 15, 2020 Distribute budget request forms and instructions to departments. Jan 30, 2020 Deadline for Departments to submit requests for new departments/line item(s) to Finance. Feb 11, 2020 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. Feb 13, 2020 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. Feb 17, 2020 Deadline for departments to submit budget requests and fee changes to Finance. Mar 9, 2020 Finance compiles budget information submitted by the departments for City Manager review. Mar 17, 2020 Council Meeting with fee change presentation. Mar 19, 2020 Release report of fee increases proposed to take effect July 1st. Mar 26, 2020 City Manager reviews budget submittals with departments. Apr 21, 2020 City Manger and Finance office prepare draft budget proposal. Council Workshop with budget framework presentation and provide City Council with draft tentative budget. City of El Mirage | Budget Book 2021 Page 29 May 4, 2020 Council Budget Workshop to review budget. May 13, 2020 By May 19, publish first Truth-In-Taxation (TNT) Public Notice, and issue a press release (between 14 & 20 days before public hearing). May 19, 2020 Finance prepares tentative budget document. Adopt tentative budget at regular Council meeting (and fee changes). May 20, 2020 By May 26, first publication of tentative budget (within 7 days of tentative approval). May 23, 2020 By May 26, Publish second Truth-In-Taxation Public Notice (between 7 & 10 days before public hearing). May 27, 2020 By June 2, second publication of tentative budget (between 8 &14 days of tentative approval) ARS 42-17103. Jun 2, 2020 Hold TNT public hearing with roll call vote on primary property tax levy at Council meeting. Hold public hearing for final budget and adopt final budget at special Council meeting. Jun 4, 2020 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. Jun 16, 2020 Adopt Property Tax Levy at regular Council meeting. Jun 19, 2020 Forward certified copy of primary and secondary levy tax ordinance to county. Aug 17, 2020 County Board of Supervisors adopts levy on or before the third Monday in August. City of El Mirage | Budget Book 2021 Page 30 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 2020, 78 cities and towns have adopted alternative expenditure limitations or modified their expenditure limits in some way. 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 $137,700 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 2020. 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 12.04% for retirement and 0.18% for long-term disability; and employers contribute 12.04% and 0.18%, 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 2021, the ACR will be 10.21%. Public Safety Personnel Retirement System (PSPRS) Contribution Rate Employer contribution rates for FY21 can be found on page A-2 of each individual valuation available on the PSPRS website (https://members2. psprs.com/Estimators/actuarials.aspx). Following the court’s decision in Hall v. EORP in June 2017 and the PSPRS Boards decision not to further pursue litigation and give the Parker v. PSPRS the same treatment from the courts, the employee contribution rate will remain at 11.65% for Tiers 1 and 2. Employee and employer contribution rates for Tier 3 employees, those who began employment after July 1, 2017, are updated on an annual basis and can be found on page A-3 of your individual actuarial valuation. If a retired PSPRS member returns to work in a PSPRS covered position, the employer is required to pay an alternate contribution rate (ACR). Starting with this fiscal year, the ACR is based on the individual rates and can also be found on page A-2 of the valuation. 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% minimum contribution. 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. City of El Mirage | Budget Book 2021 Page 31 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. 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 Arizona League of Municipalities and Towns 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. 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. 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 ten 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 eight 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. City of El Mirage | Budget Book 2021 Page 32 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 a 60-day 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. 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 grandfathered.) 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. City of El Mirage | Budget Book 2021 Page 33 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 oneeighth inch in width. 4. The headline of the notice must read “Truth in Taxation Hearing — Notice 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. City of El Mirage | Budget Book 2021 Page 34 BUDGET OVERVIEW City of El Mirage | Budget Book 2021 Page 35 Executive Overview The City relies on a variety of sources to fund its operations. Transfers in from other funds are offset by transfers out to other funds. Bond proceeds provide a one-time source of funds that must be paid back. Fund Balance is the excess of prior year's revenue over prior year's expenses. These one-time funds are generally reserved for one-time expenses. This year the City has budgeted $21,096,500 of fund balance to be used. Revenues are by far the largest source of funding and are budgeted at $58,852,000. Uses of funds fall into one of five categories: Transfers out which are offset by transfers in. Depreciation which is recorded as an expense, but does not reduce cash balances. Contingency which is only used for unplanned expenditures. Bond principal payments which are budgeted at $2,385,000. Expenses which is the largest category budgeted at $64,463,500. These annual sources and uses are shown in greater detail in this document. Future Revenue & Expenditure Assumptions The following assumptions have been made regarding the future inflow and outflow of financial resources: 1. Beginning balances are based on the most recent audit and preliminary budget and bond fund balances. 2. Most revenues are projected to increase 2% per year. a. Exceptions exist in: i. Water, Sewer, and Sanitation are based on the rate study. ii. CDBG, LTAF, Police Towing, and Special Projects are set equal to projected capital and expenditures. iii. Debt Service is based on actual expenditures less beginning balances and transfers. iv. Capital Streets are based on MAG and MCDOT revenue assumptions. b. Revenues not directly under City control are based on the budget. 3. Most expenditures are projected to increase 3% per year. a. Exceptions exist in: i. Personnel costs are projected to increase 5% per year. ii. One new position per year has been added to the General Fund. iii. Water, Sewer and Sanitation are based on the most recent rate study. iv. CDBG and Dial-A-Ride expenses match revenue estimates. v. Debt Service is based on actual schedules for expenditures. vi. Capital Streets debt service is per bond schedules and will be paid off at the call date. vii. Special Project expenditures are flat. b. Current year expenditures are based on the budget, less capital. 4. Capital is from the summary sheets included in this document. a. Current year capital does not reflect carryforward projects from the prior budget. 5. Transfers in/out are based on the following: a. The rate study for utilities b. Council adopted policies c. A $100,000 annual transfer from the General Fund to both the Debt Service Fund and the Special Projects Fund. d. The assumption that the General Fund will cover negative balances in all funds except the utility funds. 6. Reserves are based on Council adopted policies and the rate study. City of El Mirage | Budget Book 2021 Page 36 Primary General Fund Revenues In summary General Fund Revenue, net of bond proceeds, should increase by $2,085,000 or 8% for the next fiscal year. 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. Increase FY 20-21 FY 19-20 (Decrease) % Revenues: Budget Budget Amount Change City Sales Taxes $8,675,000 $8,150,000 $525,000 6.44% Franchise Fees 750,000 780,000 (30,000) -3.85% Primary Property Tax 2,325,000 2,250,000 75,000 3.33% State Shared Revenues 11,570,000 9,850,000 1,720,000 17.46% Bus. Lic./Bldg. Permits 270,000 300,000 (30,000) -10.00% Charges for Services 540,000 635,000 (95,000) -14.96% Fines & Forfeitures — 15,000 (15,000) -100.00% Transfers 3,205,000 3,280,000 (75,000) -2.29% Miscellaneous 805,000 795,000 10,000 1.26% Total General Fund $28,140,000 $26,055,000 $2,085,000 8.00% Revenues General Fund Where General Fund $ Comes From License License & P Permits ermits 11.0% .0% Fines & F Fines Forfeitures orfeitures 0 0.0% .0% Charges ffor Charges or S Services ervices 11.9% .9% F Franchise ranchise F Fees ees 2 2.7% .7% Miscellaneous 2 Miscellaneous 2.9% .9% Primary Primary P Property roperty T Tax ax 8 8.3% .3% State S State Shared hared R Revenes evenes 4 41.1% 1.1% T Transfers ransfers 111.4% 1.4% City City S Sales ales T Taxes axes 3 30.8% 0.8% City of El Mirage | Budget Book 2021 Page 37 City Sales Tax City sales tax revenues account for about 31% 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. City sales tax collections are received and accounted for by the Department of Revenue, and 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 $8,675,000 in City sales tax. This amount is approximately 6% above the budgeted collections for the past year. The following chart depicts actual 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 $8,675,000 to be justified, if not conservative, due to market and business factors. 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. City of El Mirage | Budget Book 2021 Page 38 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. A decrease of $30,000 has been budgeted for Fiscal Year 2021 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 $1,615,000 or approximately 6% of General Fund revenue for Fiscal Year 2021. 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. Property Tax A primary property tax of $1 million was approved in Fiscal Year 2004. The City voted this year to keep the primary property tax rate the same. 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 $2,325,000 this year. The following chart provides actual information except for the current year budget and the past year estimate. City of El Mirage | Budget Book 2021 Page 39 State Shared Revenue 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 49% 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 2% higher than last year’s estimate. This is the only shared revenue that can be accurately forecast since it is based on collections from two years prior. Vehicle License Tax (VLT) — V LT has shown signs of growth and, based on consensus estimates, is projected to increase 6% 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 2021 fiscal year. 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. Transfers These are transfers between funds to account for a variety of internal activity. Transfers can be repetitive (year-afteryear) 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. City of El Mirage | Budget Book 2021 Page 40 Primary General Fund Expenditures To create stability, this budget focuses on maintaining and improving operations while adding value through the budget process. Departments were tasked with being efficient and effective with the budgets they have. As part of the budget process Council directed that increased revenues be directed to meet 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 190.8 non-elected positions budgeted this year, 150.7 are accounted for in the General Fund. Accordingly, approximately 65% of the General Fund budget is established to pay for salaries and benefits (personnel services). General Fund Expenditures by Category Debt Debt S Service/Fees ervice/Fees 11.1% .1% Contingency 2 Contingency 2.0% .0% Special P Special Projects rojects 3 3.3% .3% Supplies 5 Supplies 5.7% .7% C Capital apital O Outlay utlay 6 6.9% .9% Services 116.0% Services 6.0% Personnel S Personnel Services ervices 6 65.2% 5.2% Description Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service/Fees Contingency Total 2021 Budget $16,696,500 $1,452,000 $4,088,500 $836,000 2020 Budget $15,979,000 1,329,500 3,803,000 774,000 $ Change $717,500 122,500 285,500 62,000 % Change 4.5% 9.2% 7.5% 8.0% $1,767,000 1,787,000 (20,000) -1.1% $281,500 $500,000 $25,621,500 285,000 100,000 $24,057,500 (3,500) 400,000 $1,564,000 -1.2% 400.0% 6.5% Supplies/Services/Special Projects/Capital Outlay/Projects/Debt Service/Fees increased overall by $446,500 or 5.5% from last year’s budget of $7,978,500 Capital Outlay of $1,767,000 has been budgeted in the General Fund. More detail on the capital projects can be found in the Capital Improvements section. Council Contingency has been set at $500,000. 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. City of El Mirage | Budget Book 2021 Page 41 Consolidated Summary City of El Mirage | Budget Book 2021 Page 42 Summary of Revenues, Expenditures, Expenses, and Changes in Fund Balances by Fund City of El Mirage | Budget Book 2021 Page 43 Summary of Revenues, Expenditures, Expenses, and Changes in Fund Balances by Fund City of El Mirage | Budget Book 2021 Page 44 Significant Fund Balance Changes A significant change in fund balance is when the fund balance is expected to change by more than ten percent. There are three primary reasons for the significant change: capital outlay, carry forward projects, and increase cost in service. Capital Outlay — The Water, Ranchettes Irrigation, Sewer, and HURF Funds all have large capital projects budgeted for this fiscal year. There is a rate study planned to evaluate the future financial resource needs of the enterprise funds. The Ranchettes Irrigation Fund closes to the Water Fund resulting in any balance to be transferred to the Water Fund. Carry Forward — The CDBG — Block Grants, Capital — Streets, and Special Projects all have significant capital projects carried forward. It should be noted that the CDBG Fund is intended to be a zero balance fund. Capital — Streets Fund has the largest budgeted project (the construction of Dysart Road). Cost Increase — LTAF — Dial-a-Ride Fund had significant cost increases to continue the operation of paratransit. The City will continue to use fund balance until it is no longer practical to do so. City of El Mirage | Budget Book 2021 Page 45 Citywide Consolidated Schedule The following chart shows the total revenues and expenses for each fund. There is a citywide revenue and expense total located at the bottom of the chart. City of El Mirage | Budget Book 2021 Page 46 Financial Strategies The core value of ensuring long-term sustainability combined with adequate reserves to deal with short-term 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: 1. The City shall maintain fiscal stabilization reserves equal to twenty-five percent (25%) of the highest annual General Fund plus Special Revenue Funds operating expenditures identified in the Capital Improvements Plan (CIP) for any year, rounded up to the nearest $1,000,000. For example if the General Fund plus Special Revenue Funds operating expense in year five of the CIP is $31 million the reserve would be $8.0 million ($31,000,000 * 25% = $7,750,000 rounded to $8,000,000). 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. Strategic Plan The Strategic Plan is actively used by the City to drive policy implementation and program direction, including the development of the City's annual budget. Any requests for new funding are evaluated in the context of their relationship to the strategic focus areas. The plan is also discussed biennially with City Council to review progress and determine priorities for the annal plan update. As the plan is adopted, City departments use the document to update their own department operations plans. City of El Mirage | Budget Book 2021 Page 47 Short-term Factors The budget process allows for multiple parties to discuss the needs of the City, issues, and short-term factors that should be acknowledged when developing the budget. For Fiscal Year 2021, four primary factors were identified in the Fire, Police, and Information Technology Departments. After removing photo enforcement cameras, Council expanded the motor traffic enforcement program by increasing authorized personnel and new motorcycles. The City desires to enhance its fire operations. To address this, the City increased overtime to allow constant staffing of a second fire engine. The implementation of a new Memorandum of Understanding (MOU) with the Fire Association addressed not only salaries and benefits, but training and operational costs. The City's increased reliance on technology and cybersecurity along with newly identified COVID-19 social distancing practices magnified the demand for Information Technology personnel and equipment. As a city approaching residential build out, the budget focuses on maintaining and incrementally improving service delivery while maintaining current rates for taxes and fees. Factors Affecting Economic Conditions The economic goal is to create a community that provides our residents the opportunity to purchase any good or service they desire without having to leave our City limits. El Mirage is approaching residential build out and subsequently has turned its focus toward retail and industrial growth resulting in the opening and expansion of a number of businesses within the City in recent years. In addition, the number of companies operating in El Mirage currently stands at 1671 according to the 2012 Survey of Business Owners. The historic recession and weaker than expected recovery have made significant commercial growth challenging, resulting in an overreliance on state shared revenues. State shared revenues are distributions of sales, income, vehicle, and gasoline taxes based on a statewide formula that was implemented as a result of limitations placed on the ability of cities and towns to collect local revenues. Long-term Water Solution — City leaders’ decisions made decades ago to forego applying for Central Arizona Project water allocations resulted in unavoidable water rate increases. Beginning in 2014- 2015, however, water rates began stabilizing and have not been increased since. A series of historic steps are responsible for the City’s resolution of water supply issues. The Arizona Department of Water Resources (ADWR) recommended El Mirage for a CAP allocation in January 2014, and in the fall of 2014, and again in 2019, the City was able to purchase groundwater rights given up or “extinguished” by previous owners, which offsets the City’s groundwater use and assures its water supply for decades. City of El Mirage | Budget Book 2021 Page 48 Priorities In addition to the Strategic Initiatives and the biennial Strategic Priorities of Council, the City Manager with guidance from the City Council provided current year priorities when establishing the budget. These priorities include: Create a budget that meets the GFOA Budget Award criteria. This demonstrates the City is following best practices when putting together the City's budget. Complete a classification and compensation plan review. Complete a fire operations review. Expand Innformation Technology Services. As the needs of the City expand and more tasks turn digital, it is imperative to have the staffing and resources to keep up with demand in providing secure networks and equipment for the City. Complete a rate study review for water, wastewater, and sanitation. This year's priorities differ from last year in that the primary focus of this year's budget is to expand and refine internal processes and procedures while last year's budget focused on increasing external services and facilities. Issues Due to limited commercial and reatil development, the cost to provide services and inflation continue to outpace the growth in revenue. Legislative restrictions on growth and development within the City's boundaries unduly restrain the opportunities to maximize potential development of the southern portion of the City. Voter initiatives prohibiting cities and towns from imposing income taxes and other fees and charges minimize revenue generation opportunities. To address these issues, the City of El Mirage has partnered with property owners to ensure that property develops in compliance with state imposed regulations. Undeveloped property not under state imposed restrictions is prioritized for retail development. To offset voter initiatives and restrictions, the state shares a portion of the taxes that it collects with cities, towns, and counties. City of El Mirage | Budget Book 2021 Page 49 Personnel Changes Through the budget process, Council aurthorized two new positions. The addition of a Network Administrator in the Information Technology (IT) department meets the City Manager's priority to expand the department to meet the needs of staff as the tasks become increasingly digital. The new position of Police Administrative Specialist in the Police department engances the traffic enforcement program. The part-time Photo Enforcement position was eliminated due to the removal of traffic cameras. General Fund General Fund Positions by Department City C City Clerk lerk 11.1% .1% Human Human R Resources esources 2 2.0% .0% Information T Information Technology echnology 3 3.3% .3% Financial S Financial Services ervices 5 5.0% .0% A Administration dministration 5 5.3% .3% Public W Public Works orks 7 7.8% .8% Police 4 Police 46.1% 6.1% Development S Development Services ervices 8 8.8% .8% F Fire ire 2 20.6% 0.6% City of El Mirage | Budget Book 2021 Page 50 Enterprise Funds Enterprise Funds Positions by Department Administration dministration 7 7.7% .7% A Customer S Customer Service ervice 2 23.1% 3.1% Water O Water Operations perations 4 42.3% 2.3% W Wastewater astewater O Operation peration 2 26.9% 6.9% Special Revenue Funds City of El Mirage | Budget Book 2021 Page 51 Special Revenue Funds Positions by Fund HURF 28.6% HURF 28.6% Court 7 Court 71.4% 1.4% Citywide Positions by Fund Type Elected P Elected Positions ositions 3 3.5% .5% Total S Total Special pecial R Revenue evenue F Funds unds 7 7.1% .1% Total Enterprise nterprise F Fund und 113.2% 3.2% Total E Total G Total General eneral F Fund und 7 76.2% 6.2% City of El Mirage | Budget Book 2021 Page 52 Long-range Financial Plans In 2011, the Council adopted the City’s first-ever, five-year Capital Improvements Plan (CIP). The CIP was based in part on a series of goals adopted by the Council. Today, Council’s goals are incorporated into strategic priorities. The Council strategic priorities and the CIP are intended to make the City more attractive to commercial development. As part of the CIP, the City developed a five-year financial projection. The CIP is revised each year, based on Council strategic priorities and expansion or reduction of the City’s commercial base. The presence of Luke Air Force Base provides a significant employment and economic engine for the community. However, Luke’s presence has placed significant land use restrictions on large tracks of City property. Although such property is primarily zoned ‘agricultural’ at present, the City and the primary property owner have started converting this property to commercial and industrial uses. Three recently approved projects include EPCOR Water, a 13,743 SF building, Cives Steel a 50,000 SF building (with planned expansion), and Microsoft a 254,000 SF data center (with planned expansion). Conceivably, the development of the approximately 1,400 acre rail served property known as Copperwing Logistics Center, formerly Center Point Logistics Park, may take years to complete because of the sheer size of the project. In addition to Copperwing Logistics Center, the City will concentrate on a number of infill properties ranging in size from a few acres to more than 80 acres for continued business growth. One such infill project is Garrett-Walker Homes (“GWH”) who began building single family residential at the northeast corner of Grand Avenue and Thompson Ranch Road in El Mirage. The development will consist of 156 single family residential lots on 39.71 acres, for a density of 3.92 du/ac, and approximately 5.81 acres for future retail uses. Given economic fluctuations at the local, state, and national levels, the City Council and administration recognize the need to assure reserves are available for future revenue shortfalls. Therefore, the budget reflects a General Fund reserve of $8 million. The Council approved a utility rate study in 2011 that recommended reserves for each of the three utilities ranging from one to three months. These reserves are not budgeted. The reserves are only intended to offset shortfalls in revenue collections, not as an opportunity to increase expenditures. By resolution, the Council also directed that all primary property taxes would be restricted to uses in support of police and fire operations. City of El Mirage | Budget Book 2021 Page 53 City of El Mirage | Budget Book 2021 Page 54 City of El Mirage | Budget Book 2021 Page 55 City of El Mirage | Budget Book 2021 Page 56 City of El Mirage | Budget Book 2021 Page 57 City of El Mirage | Budget Book 2021 Page 58 FUND SUMMARIES City of El Mirage | Budget Book 2021 Page 59 The General Fund is the primary fund for most City operations. A significant portion of General Fund expenditures are directed towards police and fire operations. General Summary The City of El Mirage is projecting $28.14M of revenue in 2021, which represents a 8% increase over the prior year. Expenditures are projected to decrease by 24.8% or $8.81M to $26.7M. $40M $30M $20M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $10M FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Revenues Sales Tax makes up approximately 30% of the General Fund's revenue. The City has little to no ability to increase sales tax without voter support. The City of El Mirage generates less sales tax per capita than any other West Valley City and is among the lowest in the state. Primary property tax is becoming a larger percentage of General Fund revenue while building permits now account for less than one percent. Overall, state shared revenues and sales tax make up a large portion of revenue increases. City of El Mirage | Budget Book 2021 Page 60 Projected 2021 Revenues by Source O Other ther F Financing inancing S Sources ources ((0.0%) 0.0%) P Program rogram ((3.6%) 3.6%) Transfers Transfers (11.4%) (11.4%) G General eneral ((85.0%) 85.0%) Budgeted and Historical Revenues by Source 30 25 Millions 20 15 10 5 Program Transfers FY 20 21 FY 20 19 Other Financing Sources FY 20 20 FY 20 18 FY 20 17 0 General Grey background indicates budgeted figures. City of El Mirage | Budget Book 2021 Page 61 FY2020 FY2021 Revenues Budgeted Budgeted Transfers $3,280,000 $3,205,000 -2.3% Program $1,145,000 $1,015,000 -11.4% General $21,630,000 $23,920,000 10.6% $0 $0 0% $26,055,000 $28,140,000 8% Other Financing Sources Total Revenues: % Change Expenditures More than two-thirds of budgeted expenses in the General Fund are for personnel costs. It is common for anywhere from 50 to 75 percent of General Fund expenses to be for personnel costs. Contingency was increased from $100,000 to $500,000 to allow the City to better respond to emergencies. General Fund Budgeted Expenditures Debt Debt S Service/Fees ervice/Fees 11.1% .1% Contingency 2 Contingency 2.0% .0% S Special pecial P Projects rojects 3 3.3% .3% Supplies Supplies 5 5.7% .7% C Capital apital O Outlay/Projects utlay/Projects 6 6.9% .9% S Services ervices 116.0% 6.0% Personnel S Personnel Services ervices 6 65.2% 5.2% City of El Mirage | Budget Book 2021 Page 62 Fund Balance Fund Balance Projections $30M $25M $20M $15M Fund Balance $10M $5M City of El Mirage | Budget Book 2021 FY 20 21 FY 20 20 $0 Page 63 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. Court Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 8.6 9.6 11.1 10.1 FY2021 10.0 Summary The City of El Mirage is projecting $584.5K of revenue in 2021, which represents a 12.4% decrease over the prior year. Expenditures are projected to increase by 5.1% or $40K to $831.5K. $1M $750K $500K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $250K City of El Mirage | Budget Book 2021 FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Page 64 Revenues Projected 2021 Revenues by Source General (0.0%) General (0.0%) Transfers Transfers (42.7%) (42.7%) P Program rogram ((57.3%) 57.3%) Budgeted and Historical Revenues by Source 0.8 Millions 0.6 0.4 0.2 General Transfers FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. City of El Mirage | Budget Book 2021 Page 65 FY2020 FY2021 Revenues Budgeted Budgeted Transfers $332,500 $249,500 -25% Program $335,000 $335,000 0% General $0 $0 0% $667,500 $584,500 -12.4% Total Revenues: % Change Expenditures Court did not request new positions, but does intend to make its interpreter a full-time interpreter/judicial assistant while reducing a judicial assistant to a part-time position. Court Fund Budgeted Expenditures Special P Special Projects rojects 0 0.0% .0% Capital O Capital Outlay/Projects utlay/Projects 0 0.0% .0% Debt S Debt Service/Fees ervice/Fees 0 0.0% .0% Contingency 0.0% .0% Contingency 0 Supplies 11.3% Supplies .3% Services 3.2% .2% Services 3 Personnel S Personnel Services ervices 9 95.5% 5.5% City of El Mirage | Budget Book 2021 Page 66 Fund Balance Fund Balance Projections $300K $250K $200K $150K Fund Balance $100K $50K FY 20 21 FY 20 20 $0 Significant Changes With the termination of the El Mirage Police Department’s Photo Enforcement Program, Fund 16 was closed and a request was made to reopen two line items to continue payments normally paid from Fund 16. New Amended IGA with Superior Court on Jury billing due to an increase in billing and because of this an increase in office supplies is needed. Personnel Services increased due to the loss of credentialed interpreter and interpretive services being used instead. Accomplishments 1. Response to El Mirage Police Departments E-Citation Implementation 2. Fare Collection, Social Security Updating and Tax Interception Program, (TIP) 3. Sustaining/Maintaining operations during the Global Pandemic Objectives Outstanding Reliability, Integrity and Time Standards Ratings of Court Case Files Increased Court Collection Rate Create a “high performance” Court and work culture City of El Mirage | Budget Book 2021 Page 67 Program Performance Strategic Initiative Effective Government Effective Government Program Performance Projected Target Actual FY Actual FY FY FY 2017/18 2018/19 2019/20 2020/21 Increase all terminated (closed) Total Fiscal Year court cases required for Terminated reporting to the Administrative 18,975 Office of the Courts, (AOC) and the Total Filed Arizona Superior Court. 14,657 Increase court collections from all cases submitted to the Arizona Fines, Fees and Restitution Enforcement, (FARE) program. Total Terminated *Total Total Terminated Terminated 26,618 28,859 30,000 Total Filed *Total Filed Total Filed 23,254 26,706 29,000 77.2% 87.3% 92% 96.% *Assigned *Assigned *Assigned *Assigned $15,482,298.73 $15,388,728.74 Total Collected Recouped Projected Projected $9,027,976.86 $305,570.15 $500,000 $550,000 Total Collected Recouped $9,333,547.01 $1,838,483.36 Total Collected $11,172,030.37 Effective Government Workforce Management and Retention of Staff. Authorized Authorized Authorized 8.6 8.6 10.1 Authorized 10.1 Filled Filled Filled Filled 8.6 6.6 8.6 8.6 Analysis of Program Performance: 1. Work flow management (adjudication) of all citations filed vs the citations terminated (closed). * Denotes cases terminated and filed of April 28th, 2020. 2. Continued to increase efforts in collections. * Denotes monies submitted to the FARE program since the beginning of the program Adjudicated cases (criminal, civil and code enforcement cases) that are delinquent. 3. Create a succession plan by developing and utilizing our motivated and diverse group of Court Professionals. City of El Mirage | Budget Book 2021 Page 68 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 city limits. Court Enhancement 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 Court-authorized 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. Summary The City of El Mirage is projecting $90K of revenue in 2021, which represents a 20% increase over the prior year. Expenditures are projected to increase by 1.4% or $9K to $659.5K. $1.25M $1M $750K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $500K $250K FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Revenues City of El Mirage | Budget Book 2021 Page 69 Projected 2021 Revenues by Source G General eneral ((16.7%) 16.7%) P Program rogram ((83.3%) 83.3%) Budgeted and Historical Revenues by Source 0.25 Millions 0.2 0.15 0.1 0.05 General FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. FY2020 FY2021 Revenues Budgeted Budgeted Program $60,000 $75,000 25% General $15,000 $15,000 0% Total Revenues: $75,000 $90,000 20% City of El Mirage | Budget Book 2021 % Change Page 70 Expenditures Court Enhancement Fund Budgeted Expenditures Supplies 0 Supplies 0.0% .0% Special P Special Projects rojects 0 0.0% .0% Personnel S Personnel Services ervices 3 3.1% .1% S Services ervices 113.5% 3.5% Capital O Capital Outlay/Projects utlay/Projects 8 83.4% 3.4% Fund Balance Fund Balance Projections $1.2M $1M $800K $600K Fund Balance $400K $200K FY 20 21 FY 20 20 $0 Significant Changes Compliance requirements directed by the Arizona Supreme Court Administrative Order #2017-15 on Court Security Standards will be carried forward in the amount $790,000. City of El Mirage | Budget Book 2021 Page 71 This fund is administered by the Police Department in accordance with the regulations of Arizona Revised Statute 28-3511 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". Towing Summary The City of El Mirage is projecting $40K of revenue in 2021, which represents a 60% increase over the prior year. Expenditures are projected to decrease by 25.9% or $14K to $40K. $200K $150K $100K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $50K FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Revenues City of El Mirage | Budget Book 2021 Page 72 Projected 2021 Revenues by Source General (0.0%) General (0.0%) Program Program (100.0%) (100.0%) Budgeted and Historical Revenues by Source 0.08 Millions 0.06 0.04 0.02 General FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. FY2020 FY2021 Revenues Budgeted Budgeted Program $25,000 $40,000 60% General $0 $0 0% $25,000 $40,000 60% Total Revenues: City of El Mirage | Budget Book 2021 % Change Page 73 Expenditures Towing Fund Budgeted Expenditures Special P Special Projects rojects 0 0.0% .0% Capital O Capital Outlay/Projects utlay/Projects 0 0.0% .0% Debt S Debt Service/Fees ervice/Fees 0 0.0% .0% C Contingency ontingency 0 0.0% .0% Supplies 7.5% Supplies 117.5% Services 2 Services 22.5% 2.5% Personnel S Personnel Services ervices 6 60.0% 0.0% Fund Balance Fund Balance Projections $200K $175K $150K $125K $100K Fund Balance $75K $50K $25K FY 20 21 FY 20 20 $0 Significant Changes Operating Materials and Supplies was reduced by $15,000 to balance revenues with expenses. City of El Mirage | Budget Book 2021 Page 74 The highway user revenue fund (HURF) is responsible for the upkeep of over 200 lane miles of City streets and right-of-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. HURF Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 6 4 4 4 FY2021 4 Summary The City of El Mirage is projecting $3.14M of revenue in 2021, which represents a 2.2% decrease over the prior year. Expenditures are projected to increase by 30.4% or $981.5K to $4.21M. $5M $4M $3M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $2M $1M City of El Mirage | Budget Book 2021 FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Page 75 Revenues Projected 2021 Revenues by Source General (0.0%) General (0.0%) Transfers Transfers (20.0%) (20.0%) P Program rogram ((80.0%) 80.0%) Budgeted and Historical Revenues by Source 4 Millions 3 2 1 General Transfers FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. City of El Mirage | Budget Book 2021 Page 76 FY2020 FY2021 Revenues Budgeted Budgeted Transfers $856,500 $626,500 -26.9% Program $2,350,000 $2,510,000 6.8% General $0 $0 0% $3,206,500 $3,136,500 -2.2% Total Revenues: % Change Expeditures HURF Fund Budgeted Expenditures Special P Special Projects rojects 0 0.0% .0% Debt S Debt Service/Fees ervice/Fees 0 0.0% .0% Contingency 0 Contingency 0.0% .0% Supplies 5 Supplies 5.1% .1% P Personnel ersonnel S Services ervices 7 7.3% .3% Services 118.1% Services 8.1% Capital O Capital Outlay/Projects utlay/Projects 6 69.4% 9.4% City of El Mirage | Budget Book 2021 Page 77 Fund Balance Fund Balance Projections $1.2M $1M $800K $600K Fund Balance $400K $200K FY 20 21 FY 20 20 $0 Significant Changes Decrease in special projects line reflects completion of the block wall painting project in FY20. Increase in capital outlay/projects includes an increase in the pavement management CIP item HURF requested 8 new capital projects for FY21 totaling $2,135,000 Accomplishments 1. Streets division maintained over 240 lane miles of city roadways. 2. Streets division continued audit of all street signs as part of the sign replacement program. 3. Streets division completed the block wall painting project in FY20. Objectives Maintain cost/lane mile of road within 3% variance in FY20/21 Replace minimum of 3% of street signs annually Perform street sweeping over entire City network minimum of once per month City of El Mirage | Budget Book 2021 Page 78 Program Performance Actual Projected Target FY FY FY 2020/21 2018/19 2019/20 NA 3% variance 3% variance Strategic Initiative Program Performance Actual FY 2017/18 Superior Infrastructure Quality Lifestyle Cost per lane mile of roadway NA Street signs replaced annually NA NA 3% 3% Quality Lifestyle Street sweeping cycles annually NA NA 14 12 Analysis of Program Performance: 1. Operational cost/lane mile of roadway will be monitored in FY20 and used as a baseline for future comparison. 2. An estimated 3% of the city’s street signs were replaced in FY20. 3. The streets division completed 14 sweeping cycles in FY20. City of El Mirage | Budget Book 2021 Page 79 Dial-A-Ride 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. Summary The City of El Mirage is projecting $95K of revenue in 2021, which represents a 0% increase over the prior year. Expenditures are projected to increase by 9.5% or $13K to $150K. $500K $400K $300K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $200K $100K City of El Mirage | Budget Book 2021 FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Page 80 Revenues Projected 2021 Revenues by Source General (0.0%) General (0.0%) Program Program (100.0%) (100.0%) Budgeted and Historical Revenues by Source 0.12 0.1 Millions 0.08 0.06 0.04 0.02 General FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. City of El Mirage | Budget Book 2021 Page 81 FY2020 FY2021 Revenues Budgeted Budgeted Program $95,000 $95,000 0% General $0 $0 0% $95,000 $95,000 0% Total Revenues: % Change Expenditures LTAF - Dial-A-Ride Fund Budgeted Expenditures Supplies Supplies 0 0.0% .0% S Special pecial P Projects rojects 0 0.0% .0% C Capital apital O Outlay/Projects utlay/Projects 0 0.0% .0% D Debt ebt S Service/Fees ervice/Fees 0 0.0% .0% P Personnel ersonnel S Services ervices 0 0.0% .0% Contingency 0 Contingency 0.0% .0% Services 1100.0% Services 00.0% City of El Mirage | Budget Book 2021 Page 82 Fund Balance Fund Balance Projections $250K $200K $150K Fund Balance $100K $50K FY 20 21 FY 20 20 $0 Significant Changes The City received $92,467 in its annual allocation from the Arizona Lottery Fund. Contracts will be brought to Council on May 15 for local and regional dial-a-ride. The local dial-a-ride contract went through a competitive bid process with Northwest Valley Connect being selected. The contract is for $80,407. For paratransit services, Valley Metro is proposing an increase to $42,022. This includes a reduction of $27,600 when Public Transportation Fund dollars were applied. The increase is due to a new calculation method that uses mileage. The City will use its Arizona Lottery Funds (ALF/LTAF) to pay for these programs. City of El Mirage | Budget Book 2021 Page 83 Block Grant 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. Summary The City of El Mirage is projecting $600K of revenue in 2021, which represents a 20% increase over the prior year. Expenditures are projected to increase by 29.9% or $253K to $1.1M. $1.25M $1M $750K $500K Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $250K FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Revenues Projected 2021 Revenues by Source T Transfers ransfers (0.0%) (0.0%) Program Program (100.0%) (100.0%) City of El Mirage | Budget Book 2021 Page 84 Budgeted and Historical Revenues by Source 0.7 0.6 Millions 0.5 0.4 0.3 0.2 0.1 FY 20 21 FY 20 20 FY 20 19 FY 20 18 0 Transfers Program Grey background indicates budgeted figures. FY2020 FY2021 Revenues Budgeted Budgeted Program $500,000 $600,000 20% Transfers $0 $0 0% $500,000 $600,000 20% Total Revenues: % Change Expenditures CDBG - Block Grant Fund Budgeted Expenditures S Supplies upplies 0 0.0% .0% Services 0 Services 0.0% .0% Special P Special Projects rojects 0 0.0% .0% Debt S Debt Service/Fees ervice/Fees 0 0.0% .0% Capital O Capital Outlay/Projects utlay/Projects 1100.0% 00.0% City of El Mirage | Budget Book 2021 Page 85 Fund Balance Fund Balance Projections $600K $500K $400K $300K Fund Balance $200K $100K FY 20 21 FY 20 20 $0 Significant Changes The City of El Mirage West Downtown Water Main Project calls for the replacement of approximately 1,350 linear feet of existing 6” asbestos cement water mains and related appurtenances with 6-inch PVC mains along Second, Third and Fourth Avenues, south of Ventura Street. The 37 existing service lines that feed the properties along these streets will also be replaced with 1-inch Municipex lines. The project will help maintain water quality and replace a water line that is well beyond its maximum service life. This will benefit public safety, residential water utility customers and a commercial water kiosk. City of El Mirage | Budget Book 2021 Page 86 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. Grants Summary The City of El Mirage is projecting $11.18M of revenue in 2021, which represents a 3.8% decrease over the prior year. Expenditures are projected to decrease by 2.2% or $261.5K to $11.7M. $15M $12.5M $10M $7.5M Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $5M $2.5M City of El Mirage | Budget Book 2021 FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Page 87 Revenues Projected 2021 Revenues by Source General (0.0%) General (0.0%) Transfers Transfers (0.9%) (0.9%) P Program rogram ((99.1%) 99.1%) Budgeted and Historical Revenues by Source 12.5 Millions 10 7.5 5 2.5 General Transfers FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. City of El Mirage | Budget Book 2021 Page 88 FY2020 FY2021 Revenues Budgeted Budgeted Transfers $100,000 $100,000 0% Program $11,511,000 $11,075,000 -3.8% General $0 $0 0% $11,611,000 $11,175,000 -3.8% Total Revenues: % Change Fund Balance Fund Balance Projections $600K $500K $400K $300K Fund Balance $200K $100K City of El Mirage | Budget Book 2021 FY 20 21 FY 20 20 $0 Page 89 Expenditures Special Projects - Grants Fund Budgeted Expenditures Debt S Debt Service/Fees ervice/Fees 0 0.0% .0% Supplies 0 Supplies 0.0% .0% Services 0 Services 0.9% .9% Special P Special Projects rojects 0 0.9% .9% P Personnel ersonnel S Services ervices 3 3.9% .9% C Capital apital O Outlay/Projects utlay/Projects 7 7.9% .9% Contingency 8 Contingency 86.3% 6.3% Significant Changes Labor Distribution is from Police Department to Grants Fund for grants such as School Resource Officer, Drug Enforcement Administriation, and others. The City continues to seek and apply for funding that supports its mission. There are several grants the City has received and applied for that operate on different calendars including the federal fiscal year (Oct. 1-Sept. 30). City of El Mirage | Budget Book 2021 Page 90 This fund is used to account for the City’s portion of the annual payment related to Northern Parkway’s construction. Northern Parkway is a joint venture between several project partners that share the cost of the construction. This fund also serves major roadway projects funded in part by the Maricopa Association of Governments (MAG) as well as covers the debt service payments related to the construction of those projects. Capital Streets Summary The City of El Mirage is projecting $457K of revenue in 2021, which represents a 95.5% decrease over the prior year. Expenditures are projected to decrease by 3.4% or $535K to $15.32M. $20M $15M $10M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $5M City of El Mirage | Budget Book 2021 FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Page 91 Revenues Projected 2021 Revenues by Source Transfers Transfers (0.0%) (0.0%) Other ther F Financing inancing S Sources ources ((0.0%) 0.0%) O G General eneral ((32.8%) 32.8%) P Program rogram ((67.2%) 67.2%) Budgeted and Historical Revenues by Source 12.5 Millions 10 7.5 5 2.5 Transfers Other Financing Sources General FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. City of El Mirage | Budget Book 2021 Page 92 FY2020 FY2021 Revenues Budgeted Budgeted Transfers $10,114,000 $0 -100% Program $0 $307,000 0% General $50,000 $150,000 200% $0 $0 0% $10,164,000 $457,000 -95.5% Other Financing Sources Total Revenues: % Change Expenditures Capital - Streets Fund Budgeted Expenditures Supplies 0 Supplies 0.0% .0% Services 0 Services 0.0% .0% Personnel S Personnel Services ervices 0 0.0% .0% S Special pecial P Projects rojects 3 3.3% .3% Debt Service/Fees ervice/Fees 5 5.5% .5% Debt S Capital O Capital Outlay/Projects utlay/Projects 9 91.2% 1.2% City of El Mirage | Budget Book 2021 Page 93 Fund Balance Fund Balance Projections $25M $20M $15M Fund Balance $10M $5M FY 20 21 FY 20 20 $0 Significant Changes Street Improvements line shows a reduction of $526,000 due to the Dysart Road expansion project starting last year. The $13,979,000 was carried forward to this budget year. The City called the Excise Bonds issued in 2015, but there could be an expense for the July 1st payment per Generally Accepted Accounting Principals. City of El Mirage | Budget Book 2021 Page 94 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. Debt Service 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. Summary The City of El Mirage is projecting $2.13M of revenue in 2021, which represents a 0.2% decrease over the prior year. Expenditures are projected to decrease by 1.7% or $36.5K to $2.13M. $12.5M $10M $7.5M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures $5M $2.5M City of El Mirage | Budget Book 2021 FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Page 95 Revenues Projected 2021 Revenues by Source P Program rogram ((0.0%) 0.0%) O Other ther F Financing inancing S Sources ources ((0.0%) 0.0%) Transfers Transfers (4.7%) (4.7%) G General eneral ((95.3%) 95.3%) Budgeted and Historical Revenues by Source 12.5 Millions 10 7.5 5 2.5 Program Other Financing Sources Transfers FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 General Grey background indicates budgeted figures. City of El Mirage | Budget Book 2021 Page 96 FY2020 FY2021 Revenues Budgeted Budgeted Transfers $100,000 $100,000 0% Program $0 $0 0% General $2,040,000 $2,035,000 -0.2% $0 $0 0% $2,140,000 $2,135,000 -0.2% Other Financing Sources Total Revenues: % Change Expenditures Debt Service Fund Budgeted Expenditures Supplies Supplies 0 0.0% .0% S Services ervices 0 0.0% .0% Special P Special Projects rojects 0 0.0% .0% C Capital apital O Outlay/Projects utlay/Projects 0 0.0% .0% Personnel P ersonnel S Services ervices 0 0.0% .0% C Contingency ontingency 0 0.0% .0% Debt S Debt Service/Fees ervice/Fees 1100.0% 00.0% City of El Mirage | Budget Book 2021 Page 97 Fund Balance Fund Balance Projections $500K $400K $300K Fund Balance $200K $100K FY 20 21 FY 20 20 $0 Significant Changes The City continues to pay down existing debt and has not issued new General Obligation (GO) debt for years. As a result, interest payments are projected to decrease $79,000 while principal payments increase $40,000. City of El Mirage | Budget Book 2021 Page 98 Water 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. There are five components to the Water Fund: The utilities' administration budget houses costs associated with the administrative aspects of management of the utilities' enterprise fund. Capital projects in this area have the goal of maintaining a consistent and safe infrastructure for water delivery. Customer service is responsible for the tracking and billing of water use through the El Mirage utility system. Transfers between funds account for a variety of internal activity. Water operations houses the costs related to the day-to-day operations of the water distribution and production systems. The Water Fund includes the Irrigation Fund for audit purposes. Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 17.3 19.3 20 19 City of El Mirage | Budget Book 2021 FY2021 19 Page 99 Summary The City of El Mirage is projecting $11.84M of revenue in 2021, which represents a 4.6% increase over the prior year. Expenditures are projected to decrease by 2.6% or $397K to $14.98M. $20M $15M $10M Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $5M FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Revenues Projected 2021 Revenues by Source O Other ther F Financing inancing S Sources ources ((0.0%) 0.0%) T Transfers ransfers (1.4%) (1.4%) General General (2.4%) (2.4%) P Program rogram ((96.2%) 96.2%) City of El Mirage | Budget Book 2021 Page 100 Budgeted and Historical Revenues by Source 12.5 Millions 10 7.5 5 2.5 Other Financing Sources Transfers General FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. FY2020 FY2021 Revenues Budgeted Budgeted Transfers $160,000 $160,000 0% Program $10,861,500 $11,390,000 4.9% General $295,000 $285,000 -3.4% $0 $0 0% $11,316,500 $11,835,000 4.6% Other Financing Sources Total Revenues: City of El Mirage | Budget Book 2021 % Change Page 101 Expenditures Water Fund Budgeted Expenditures Contingency 0 Contingency 0.0% .0% D Debt ebt S Service/Fees ervice/Fees 2 2.5% .5% Supplies Supplies 5 5.1% .1% Services 112.3% Services 2.3% Capital O Capital Outlay/Projects utlay/Projects 4 42.1% 2.1% Special P Special Projects rojects 118.0% 8.0% Personnel S Personnel Services ervices 2 20.1% 0.1% Fund Balance Fund Balance Projections $17.5M $15M $12.5M $10M Fund Balance $7.5M $5M $2.5M FY 20 21 FY 20 20 $0 Significant Changes Increase in water operations includes the installation of up to 10 new drinking water sampling stations that will be required with the estimated increase in water users as a result of new residential development. Increase in Customer Service includes the implementation of water smart software that will enable users to see hourly water usage and receive notifications on possible leaks and usage anomalies. City of El Mirage | Budget Book 2021 Page 102 Accomplishments 1. Water division produced and delivered over 1.5 billion gallons of water in 2019. 2. Wastewater division treated over 726 million gallons of wastewater in 2019. 3. Customer service provided support to over 11,500 city utility accounts. 4. The City acquired over 20,000 long term storage credits in FY20 which will extend the current water portfolio through 2046 and ensure that pumping is offset by groundwater recharge. Objectives Maintain non-revenue water percentage at or below ADWR standard Maintain or reduce per capita water usage within 3% variance in FY20/21 Maintain cost/LF of line within 3% variance in FY20/21 Program Performance Strategic Initiative Program Performance Actual FY 2017/18 Actual FY 2018/19 Projected FY 2019/20 Target FY 2020/21 5.44 % 6.63% <10% <10% Secure Future Non-revenue water percentage Secure Future Per capita water usage 119 118 3% variance 3% variance Operational cost/LF of water lines NA NA 3% variance 3% variance Superior Infrastructure Analysis of Program Performance: 1. Monitored through non-revenue water percentage from annual report 2. Monitored through per capita water usage from annual report 3. Operational cost/LF of water lines will be monitored in FY20 and used as a baseline for future performance comparison. City of El Mirage | Budget Book 2021 Page 103 The City is responsible for managing the Dysart Ranchettes Irrigation System. This system is a nonpotable water source for irrigation purposes for the Dysart Ranchettes neighborhood. Irrigation Summary The City of El Mirage is projecting $25K of revenue in 2021, which represents a 16.7% decrease over the prior year. Expenditures are projected to increase by 32.2% or $48.5K to $199K. $250K $200K $150K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $100K $50K City of El Mirage | Budget Book 2021 FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Page 104 Revenues Projected 2021 Revenues by Source Program Program (100.0%) (100.0%) Budgeted and Historical Revenues by Source 0.035 0.03 Millions 0.025 0.02 0.015 0.01 0.005 FY 20 21 FY 20 20 FY 20 19 FY 20 18 0 Program Grey background indicates budgeted figures. City of El Mirage | Budget Book 2021 Page 105 FY2020 FY2021 % Change Revenues Budgeted Budgeted Program $30,000 $25,000 -16.7% Total Revenues: $30,000 $25,000 -16.7% Expenditures Significant changes in expenditures are due to an increase in capital from $60,000 to $100,000 and in assured water supply from $52,500 to $61,000. The capital increase is for system improvements. Irrigation Fund Budgeted Expenditures Supplies 0 Supplies 0.0% .0% Debt S Debt Service/Fees ervice/Fees 0 0.0% .0% Contingency Contingency 0 0.0% .0% P Personnel ersonnel S Services ervices 6 6.0% .0% S Services ervices 113.1% 3.1% Capital O Capital Outlay/Projects utlay/Projects 5 50.3% 0.3% Special Projects rojects 3 30.7% 0.7% Special P Fund Balance The Ranchettes Irrigation Fund closes to the Water Fund resulting in any balance to be transferred to the Water Fund. This results in a zero balance fund. Therefore, this chart does not have any prior year or current year data to display. City of El Mirage | Budget Book 2021 Page 106 Fund Balance Projections $0 FY 20 21 FY 20 20 Fund Balance Significant Changes Increase in special projects area reflects the allocation of assured water supply costs to offset irrigation water use. Increase in capital outlay reflects planned CIP for Dysart well site rehabilitation. City of El Mirage | Budget Book 2021 Page 107 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 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 Routine inspection and maintenance of sewer manholes Perform dye tests to investigate sewer service line connections Sewer manhole insecticide treatment Operation and maintenance of city’s lift stations (2) Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 8 8 8 7 FY2021 7 Summary The City of El Mirage is projecting $4.75M of revenue in 2021, which represents a 0.6% increase over the prior year. Expenditures are projected to increase by 18.1% or $946K to $6.17M. City of El Mirage | Budget Book 2021 Page 108 $8M $6M $4M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $2M FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Revenues Projected 2021 Revenues by Source O Other ther F Financing inancing S Sources ources ((0.0%) 0.0%) General (1.8%) General (1.8%) Transfers Transfers (29.3%) (29.3%) P Program rogram ((68.9%) 68.9%) City of El Mirage | Budget Book 2021 Page 109 Budgeted and Historical Revenues by Source 5 Millions 4 3 2 1 General Transfers FY 20 21 FY 20 19 Other Financing Sources FY 20 20 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. FY2020 FY2021 Revenues Budgeted Budgeted Transfers $1,394,000 $1,394,000 0% Program $3,246,000 $3,275,000 0.9% General $85,000 $85,000 0% $0 $0 0% $4,725,000 $4,754,000 0.6% Other Financing Sources Total Revenues: City of El Mirage | Budget Book 2021 % Change Page 110 Expenditures Sewer Fund Budgeted Expenditures Contingency 0 Contingency 0.0% .0% Debt S Debt Service/Fees ervice/Fees 0 0.3% .3% Special P Special Projects rojects 2 2.1% .1% S Supplies upplies 110.6% 0.6% Services 115.3% Services 5.3% Capital O Capital Outlay/Projects utlay/Projects 5 54.0% 4.0% Personnel S Personnel Services ervices 117.7% 7.7% Fund Balance Fund Balance Projections $6M $5M $4M $3M Fund Balance $2M $1M FY 20 21 FY 20 20 $0 Significant Changes Decrease in special projects area reflects completion of wastewater impact studies in FY19. Increase in capital outlay/projects reflects the implementation of the WRF facility expansion design CIP along with the odor control replacement and aeration system improvements CIP’s. City of El Mirage | Budget Book 2021 Page 111 Accomplishments 1. Sewer division treated over 726 million gallons of wastewater in 2019. 2. Sewer division completed $795,000 of capital improvements in FY20. 3. Sewer division maintained over 60 miles of city sewer collections system. 4. Successfully implemented new lift station to accommodate growing residential development. Objectives Clean a minimum of 25% of the collections system annually Maintain cost/gallon of wastewater treatment within 3% variance in FY20/21 Maintain cost/LF of line within 3% variance in FY20/21 Program Performance Strategic Initiative Program Performance Actual FY 2017/18 Actual FY 2018/19 Projected FY 2019/20 Target FY 2020/21 Superior Infrastructure LF of collections system cleaned NA NA 33% >25% Superior Infrastructure Cost/gallon of wastewater treatment NA NA 3% variance 3% variance Superior Infrastructure Operational cost/LF of sewer lines NA NA 3% variance 3% variance Analysis of Program Performance: 1. 33% of the collections' system was cleaned in FY20. 2. Operational cost/gallon of wastewater treated will be monitored in FY20 and used as a baseline for future performance comparison. 3. Operational cost/LF of sewer line will be monitored in FY20 and used as a baseline for future performance comparison. City of El Mirage | Budget Book 2021 Page 112 Sanitation Trash 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 household hazardous waste program for residents. Summary The City of El Mirage is projecting $1.62M of revenue in 2021, which represents a 0% increase over the prior year. Expenditures are projected to increase by 0.5% or $7.5K to $1.6M. $2M $1.5M $1M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $500K FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 $0 Revenues Projected 2021 Revenues by Source T Transfers ransfers (0.0%) (0.0%) Other ther F Financing inancing S Sources ources ((0.0%) 0.0%) O General General (1.2%) (1.2%) P Program rogram ((98.8%) 98.8%) City of El Mirage | Budget Book 2021 Page 113 Budgeted and Historical Revenues by Source 1.75 1.5 Millions 1.25 1 0.75 0.5 0.25 Transfers Other Financing Sources General FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Program Grey background indicates budgeted figures. FY2020 FY2021 Revenues Budgeted Budgeted Transfers $0 $0 0% Program $1,600,000 $1,600,000 0% General $20,000 $20,000 0% $0 $0 0% $1,620,000 $1,620,000 0% Other Financing Sources Total Revenues: City of El Mirage | Budget Book 2021 % Change Page 114 Expenditures Sanitation - Trash Fund Budgeted Expenditures Special P Special Projects rojects 0 0.0% .0% Capital O Capital Outlay/Projects utlay/Projects 0 0.0% .0% Debt S Debt Service/Fees ervice/Fees 0 0.0% .0% Personnel S Personnel Services ervices 2 2.4% .4% Supplies upplies 7 7.1% .1% S Services 9 Services 90.5% 0.5% Significant Changes Decrease in supplies area reflects the decreased costs associated with the household hazardous waste program. Increase in services area reflects projected increase in contractual costs with third party sanitation vendor. Accomplishments 1. Sanitation division served over 10,000 residential accounts with weekly trash and recycle service. 2. Conducted spring 2020 bulk trash program with new format that lowered overall program costs. 3. Provided residents with opportunity to dispose of household hazardous waste through an annual event. Objectives Replace minimum of 500 residential receptacles annually Increase sanitation program outreach by 25% in FY20/21 Remain in the 25% percentile of west valley sanitation rates City of El Mirage | Budget Book 2021 Page 115 Program Performance Strategic Initiative Program Performance Actual FY 2017/18 Actual FY 2018/19 Projected FY 2019/20 Target FY 2020/21 Superior Infrastructure Trash container replacements NA NA 1032 1200 Superior Infrastructure Number of outreach activities NA 1 1 +25% Superior Infrastructure Comparative sanitation rate $13.23 $13.23 $13.23 TBD* Analysis of Program Performance: 1. An estimated 1032 trash containers were replaced in FY20. 2. Program outreach was provided at City events in FY20. 3. Residential sanitation rates were $13.23. *A rate study will be provided to project the impact of increasing recycling costs and possible future rate modifications. City of El Mirage | Budget Book 2021 Page 116 GENERAL FUND DEPARTMENTS City of El Mirage | Budget Book 2021 Page 117 Mayor and Council 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. Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 7 7 7 7 City of El Mirage | Budget Book 2021 FY2021 7 Page 118 Mayor and Council Budget $293,500 $6,000 (2.04% vs. prior year) Mayor and Council Proposed and Historical Budget vs. Actual 350k 300k 250k 200k 150k 100k 50k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted Mayor and Council Budgeted Expenditures Supplies 1.2%) Supplies ((1.2%) C Capital apital O Outlays/Projects utlays/Projects (5.1%) (5.1%) Special Special Projects Projects (5.1%) (5.1%) S Services ervices ((25.6%) 25.6%) Personnel Personnel Services Services (63.0%) (63.0%) City of El Mirage | Budget Book 2021 Page 119 Mayor and Council Historical and Budgeted Expenditures Over Time 0.35 0.3 Millions 0.25 0.2 0.15 0.1 0.05 Capital Outlays/Projects Services FY 20 21 Special Projects FY 20 20 FY 20 18 Supplies FY 20 19 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes AZ JOB TRAINING TAX 111-5-1111-142 $0.00 $4,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1111-141 $0.00 $2,000.00 $2,000.00 0% WORKERS COMPENSATION 111-5-1111-140 $191.00 $1,000.00 $1,000.00 0% MEDICARE CONTRIBUTION 111-5-1111-131 $1,355.81 $2,000.00 $2,000.00 0% Mayor and Council General Personnel Services SOCIAL SECURITY CONTRIBUTION 111-5-1111-130 $5,797.31 $7,000.00 $7,000.00 0% HEALTH-LIFE-DENTAL INSURANCE 111-5-1111-120 $40,181.36 $45,000.00 $60,000.00 33.333% SALARIES AND WAGES 111-5-1111-110 $98,058.48 $113,000.00 $113,000.00 0% $145,583.96 $174,000.00 $185,000.00 6.322% Total Personnel Services: Supplies OPERATING MATERIAL & SUPPLIES 111-5-1111-249 $141.04 $1,000.00 $1,000.00 0% EQUIPMENT/FURNITURE PURCHASE 111-5-1111-237 $0.00 $1,000.00 $1,000.00 0% OFFICE SUPPLIES 111-5-1111-230 $94.44 $1,500.00 $1,500.00 0% $235.48 $3,500.00 $3,500.00 0% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1111-381 $1,931.93 $2,500.00 $2,500.00 0% DUES-MEMBERSHIPS-FEES 111-5-1111-370 $39,440.00 $50,000.00 $55,000.00 10% PUBLISHING/ADVERTISEMENT COST 111-5-1111-361 $1,422.70 $1,500.00 $1,500.00 0% PRINTING COST 111-5-1111-360 $0.00 $1,000.00 $1,000.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1111-351 $164.00 $5,000.00 $5,000.00 0% TRAVEL AND PER DIEM 111-5-1111-350 $6,901.66 $10,000.00 $10,000.00 0% $49,860.29 $70,000.00 $75,000.00 7.143% $8,113.37 $40,000.00 $15,000.00 -62.5% $8,113.37 $40,000.00 $15,000.00 -62.5% Total Services: Special Projects SPECIAL EVENTS 111-5-1111-410 Total Special Projects: City of El Mirage | Budget Book 2021 Page 120 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Capital Outlays/Projects LAND IMPROVEMENTS 111-5-1111-658 $15,000.00 Total Capital Outlays/Projects: $15,000.00 Total Mayor and Council General: $203,793.10 $287,500.00 $293,500.00 2.087% Significant Changes Luke Air Force Base support with other West Valley cities and Maricopa County moved from Admin budget to Mayor and Council budget Addition of $15,000 for a memorial in Veteran’s Park in conjunction with the Cactus Park HOA Special Projects includes El Mirage Cares and State of the City. Accomplishments Welcomed Microsoft Data Center to El Mirage Implemented 4/10 work week Held first Meet and Greet with state and local elected officials Objectives Meet to develop strategic priorities biennially Ensure City's budget allocates resources responsibly and responsively annually. Represent the city’s interests with federal, state and regional agencies on a regular basis. Program Performance Strategic Initiative Program Performance Actual FY 2017/18 Actual FY 2018/19 Projected FY 2019/20 Target FY 2020/21 Effective Government Number of Special Meetings 14 0 0 0 Effective Government Number of Workshops 15 16 10 6 Number of Executive Sessions 16 9 6 4 3.6337 3.9610 Effective Government Effective Government Property tax rate per $100 assessed valuation 3.7438 3.6834 Analysis of Program Performance: 1. 2017/18 Special Meetings unusually high because of top level turnover 2. 2018/19 Workshops unusually high because of new management requests 3. 2017/18 E-Sessions unusually high because of top level turnover City of El Mirage | Budget Book 2021 Page 121 City Clerk 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. Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 1.6 1.6 1.6 1.6 City of El Mirage | Budget Book 2021 FY2021 1.6 Page 122 City Clerk Budget $241,000 $24,000 (9.96% vs. prior year) City Clerk Proposed and Historical Budget vs. Actual 300k 250k 200k 150k 100k 50k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted City Clerk Budgeted Expenditures S Supplies upplies ((3.3%) 3.3%) Special Special Projects Projects (9.5%) (9.5%) S Services ervices ((10.0%) 10.0%) Personnel Personnel Services Services (77.2%) (77.2%) City of El Mirage | Budget Book 2021 Page 123 City Clerk Historical and Budgeted Expenditures Over Time 0.3 0.25 Millions 0.2 0.15 0.1 0.05 Supplies Special Projects Services FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes AZ JOB TRAINING TAX 111-5-1311-142 $0.00 $1,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1311-141 $50.42 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1311-140 $238.00 $1,000.00 $1,000.00 0% ASRS CONTRIBUTION 111-5-1311-132 $14,905.57 $17,000.00 $18,000.00 5.882% City Clerk General Personnel Services MEDICARE CONTRIBUTION 111-5-1311-131 $1,851.23 $3,000.00 $3,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1311-130 $7,915.62 $9,000.00 $10,000.00 11.111% HEALTH-LIFE-DENTAL INSURANCE 111-5-1311-120 $5,727.56 $7,000.00 $7,000.00 0% SALARIES AND WAGES 111-5-1311-110 $126,686.31 $139,000.00 $146,000.00 5.036% $157,374.71 $178,000.00 $186,000.00 4.494% Total Personnel Services: Supplies OPERATING MATERIAL & SUPPLIES 111-5-1311-249 $15.00 $500.00 $500.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1311-232 $233.28 $500.00 $500.00 0% OFFICE SUPPLIES 111-5-1311-230 $1,013.96 $1,000.00 $1,000.00 0% SOFTWARE MAINT CONTRACT 111-5-1311-265 $1,262.24 $2,000.00 $8,000.00 300% Total Supplies: $6,000.00 Services DUES-MEMBERSHIPS-FEES 111-5-1311-370 $500.00 $500.00 $500.00 0% MAILING COST 111-5-1311-362 $8.95 $500.00 $500.00 0% PUBLISHING/ADVERTISEMENT COST 111-5-1311-361 $11,445.25 $9,000.00 $11,000.00 22.222% PRINTING COST 111-5-1311-360 $0.00 $0.00 $10,000.00 CONFERENCE,SEMINARS & TRAINING 111-5-1311-351 $125.00 $1,000.00 $1,000.00 0% TRAVEL AND PER DIEM 111-5-1311-350 $81.42 $500.00 $500.00 0% CONTRACTED SERVICES 111-5-1311-313 $229.00 $500.00 $500.00 0% $12,389.62 $12,000.00 $24,000.00 100% Total Services: City of El Mirage | Budget Book 2021 Page 124 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Special Projects ELECTION 111-5-1311-431 $0.00 $5,000.00 $17,000.00 240% SPECIAL PROJECTS 111-5-1311-418 $12,263.01 $20,000.00 $6,000.00 -70% Total Special Projects: $12,263.01 $25,000.00 $23,000.00 -8% Total City Clerk General: $183,289.58 $217,000.00 $241,000.00 11.060% Significant Changes Moved annual software maintenance from Admin to Clerk’s budget Reduced special project budget for 2020 Census Increased budget for 2020 election costs Accomplishments 1. Prepared 2020 Election materials, contracts, schedules 2. Headed 2020 Census efforts with Staff and Complete Count Committee 3. Researched and developed long term plan for acquisition of parcels in wash area Objectives Track number of Public Record Request responses annually Review/update Ordinance changes from legislature annually Educate voters regarding voter requirements/elections biennially Program Performance Strategic Initiative Program Performance Effective Government Number of Public Records Requests Effective Government Effective Government Number of Ordinances processed/passed Number of Resolutions processed/passed Effective Government Registered voters on PEVL list Actual FY 2017/18 Actual FY 2018/19 Projected FY 2019/20 Target FY 2020/21 211 209 220 230 14 14 15 15 21 22 18 20 N/A 66% N/A 70% Analysis of Program Performance: 1. Projected records request for FY 2020/21 are high because of increased development and a presidential election year 2. Projected Permanent Early Voting dependent on voter education City of El Mirage | Budget Book 2021 Page 125 Administration 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. Within Administration, there are five divisions: General, Economic Development, Intergovernmental, Special Events, and Senior Center. Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th 2017 2018 2019 2020 7 7 7 8 City of El Mirage | Budget Book 2021 2021 8 Page 126 Administration Budget $1,370,500 $90,000 (6.57% vs. prior year) Administration (AD) Proposed and Historical Budget vs. Actual 1,750k 1,500k 1,250k 1,000k 750k 500k 250k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted Administration (AD) Budgeted Expenditures Senior enior C Center enter ((10.5%) 10.5%) S Economic Economic Development Development (10.7%) (10.7%) Administration Administration General General (45.4%) (45.4%) Special pecial Events Events ((13.5%) 13.5%) S IIntergovernmental ntergovernmental (19.9%) (19.9%) City of El Mirage | Budget Book 2021 Page 127 Administration (AD) Historical and Budgeted Expenditures Over Time 1.5 1.25 Millions 1 0.75 0.5 0.25 Senior Center Intergovernmental Economic Development Administration General FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Special Events Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Administration Administration General Personnel Services LABOR DISTRIBUTION 111-5-1411-199 -$5,495.37 $0.00 -$512,000.00 AZ JOB TRAINING TAX 111-5-1411-142 $0.00 $4,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1411-141 $186.91 $1,500.00 $4,000.00 166.667% WORKERS COMPENSATION 111-5-1411-140 $1,047.00 $2,000.00 $3,000.00 50% ASRS CONTRIBUTION 111-5-1411-132 $58,116.65 $66,500.00 $92,000.00 38.346% MEDICARE CONTRIBUTION 111-5-1411-131 $6,736.36 $8,000.00 $12,000.00 50% SOCIAL SECURITY CONTRIBUTION 111-5-1411-130 $26,406.20 $30,000.00 $44,000.00 46.667% HEALTH-LIFE-DENTAL INSURANCE 111-5-1411-120 $44,475.30 $60,000.00 $71,000.00 18.333% SALARIES AND WAGES 111-5-1411-110 $480,906.27 $543,000.00 $746,000.00 37.385% $612,379.32 $715,000.00 $460,000.00 -35.664% $3,341.01 $4,000.00 $4,000.00 0% Total Personnel Services: Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1411-254 VEHICLE MAINTENANCE/REPAIRS 111-5-1411-253 $720.00 $2,500.00 $2,500.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1411-249 $6,781.92 $7,500.00 $4,000.00 -46.667% SOFTWARE PURCHASE 111-5-1411-248 $1,945.02 $9,500.00 $3,500.00 -63.158% EQUIPMENT/FURNITURE PURCHASE 111-5-1411-237 $3,754.60 $3,000.00 $8,000.00 166.667% OFFICE SUPPLIES 111-5-1411-230 $1,683.78 $4,500.00 $3,000.00 -33.333% CONFERENCE ROOM 111-5-1411-227 $1,458.30 $1,500.00 $1,500.00 0% FUEL AND LUBRICANTS 111-5-1411-211 $830.41 $2,000.00 $2,000.00 0% $20,515.04 $34,500.00 $28,500.00 -17.391% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1411-381 $2,650.27 $3,000.00 $1,000.00 -66.667% SUBSCRIPTIONS 111-5-1411-371 $1,079.55 $1,000.00 $500.00 -50% DUES-MEMBERSHIPS-FEES 111-5-1411-370 $1,343.94 $3,500.00 $3,000.00 -14.286% City of El Mirage | Budget Book 2021 Page 128 Name ACCOUNT ID MAILING COST 111-5-1411-362 PUBLISHING/ADVERTISEMENT COST PRINTING COST FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes $180.98 $31,000.00 $31,000.00 111-5-1411-361 $0.00 $21,500.00 $21,500.00 0% 111-5-1411-360 $1,207.18 $1,000.00 $500.00 -50% ADULT EDUCATION 111-5-1411-355 $1,508.00 $6,000.00 $0.00 -100% CONFERENCE,SEMINARS & TRAINING 111-5-1411-351 $929.00 $3,500.00 $1,500.00 -57.143% TRAVEL AND PER DIEM 111-5-1411-350 $6,347.17 $7,500.00 $4,000.00 -46.667% CONTRACTED SERVICES 111-5-1411-313 $18,287.25 $31,000.00 $6,000.00 -80.645% PROFESSIONAL SERVICES 111-5-1411-311 $9,024.00 $40,000.00 $40,000.00 0% $42,557.34 $149,000.00 $109,000.00 -26.846% $10,890.94 $35,000.00 $25,000.00 -28.571% $10,890.94 $35,000.00 $25,000.00 -28.571% Total Services: 0% Special Projects SPECIAL EVENTS 111-5-1411-410 Total Special Projects: Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS $6,895.86 $25,000.00 $0.00 -100% Total Capital Outlays/Projects: 111-5-1411-656 $6,895.86 $25,000.00 $0.00 -100% Total Administration General: $693,238.50 $958,500.00 $622,500.00 -35.055% Economic Development Personnel Services LABOR DISTRIBUTION 111-5-1412-199 $0.00 $0.00 $109,000.00 AZ JOB TRAINING TAX 111-5-1412-142 $0.00 $1,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1412-141 $25.19 $1,000.00 $0.00 -100% WORKERS COMPENSATION 111-5-1412-140 $149.00 $1,000.00 $0.00 -100% ASRS CONTRIBUTION 111-5-1412-132 $9,609.46 $11,000.00 $0.00 -100% MEDICARE CONTRIBUTION 111-5-1412-131 $1,149.55 $2,000.00 $0.00 -100% SOCIAL SECURITY CONTRIBUTION 111-5-1412-130 $4,915.38 $6,000.00 $0.00 -100% HEALTH-LIFE-DENTAL INSURANCE 111-5-1412-120 $907.38 $1,000.00 $0.00 -100% SALARIES AND WAGES 111-5-1412-110 $79,352.30 $83,000.00 $0.00 -100% $96,108.26 $106,000.00 $109,000.00 2.830% $44.74 $500.00 $500.00 0% $44.74 $500.00 $500.00 0% Total Personnel Services: Supplies OFFICE SUPPLIES 111-5-1412-230 Total Supplies: Services MISCELLANEOUS EXPENSES 111-5-1412-377 $20.48 $0.00 $0.00 SUBSCRIPTIONS 111-5-1412-371 $0.00 $0.00 $500.00 DUES-MEMBERSHIPS-FEES 111-5-1412-370 $21,517.50 $20,000.00 $21,000.00 5% PRINTING COST 111-5-1412-360 $227.73 $0.00 $500.00 CONFERENCE,SEMINARS & TRAINING 111-5-1412-351 $2,511.82 $3,000.00 $3,000.00 0% TRAVEL AND PER DIEM 111-5-1412-350 $3,285.26 $4,500.00 $4,500.00 0% PROFESSIONAL SERVICES 111-5-1412-311 $3,666.15 $8,000.00 $8,000.00 0% Total Services: $31,228.94 $35,500.00 $37,500.00 5.634% Total Economic Development: $127,381.94 $142,000.00 $147,000.00 3.521% City of El Mirage | Budget Book 2021 Page 129 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Intergovernmental Personnel Services LABOR DISTRIBUTION 111-5-1413-199 Total Personnel Services: $0.00 $0.00 $220,000.00 $0.00 $0.00 $220,000.00 Supplies SOFTWARE PURCHASE 111-5-1413-248 $0.00 $0.00 $1,000.00 OFFICE SUPPLIES 111-5-1413-230 $0.00 $0.00 $500.00 $0.00 $0.00 $1,500.00 Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1413-381 $0.00 $0.00 $2,000.00 DUES-MEMBERSHIPS-FEES 111-5-1413-370 $0.00 $0.00 $1,500.00 PRINTING COST 111-5-1413-360 $0.00 $0.00 $1,500.00 CONFERENCE,SEMINARS & TRAINING 111-5-1413-351 $0.00 $0.00 $2,000.00 TRAVEL AND PER DIEM 111-5-1413-350 $0.00 $0.00 $3,500.00 SUBSCRIPTIONS 111-5-1413-371 Total Services: $500.00 $0.00 $0.00 $11,000.00 $0.00 $0.00 $40,000.00 Total Capital Outlays/Projects: $0.00 $0.00 $40,000.00 Total Intergovernmental: $0.00 $0.00 $272,500.00 Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS 111-5-1413-656 Special Events Personnel Services LABOR DISTRIBUTION 111-5-1414-199 $0.00 $0.00 $105,000.00 UNEMPLOYMENT INSURANCE 111-5-1414-141 $25.19 $500.00 $0.00 WORKERS COMPENSATION 111-5-1414-140 $471.00 $0.00 $0.00 ASRS CONTRIBUTION 111-5-1414-132 $8,774.03 $9,500.00 $0.00 -100% MEDICARE CONTRIBUTION 111-5-1414-131 $1,048.28 $1,000.00 $0.00 -100% SOCIAL SECURITY CONTRIBUTION 111-5-1414-130 $4,482.10 $5,000.00 $0.00 -100% HEALTH-LIFE-DENTAL INSURANCE 111-5-1414-120 $5,695.22 $6,000.00 $0.00 -100% SALARIES AND WAGES 111-5-1414-110 $72,453.16 $78,000.00 $0.00 -100% $92,948.98 $100,000.00 $105,000.00 5% $0.00 $0.00 $2,000.00 $0.00 $0.00 $2,000.00 $0.00 $0.00 $500.00 $0.00 $0.00 $500.00 Total Personnel Services: -100% Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1414-254 Total Supplies: Services DUES-MEMBERSHIPS-FEES 111-5-1414-370 Total Services: Special Projects City of El Mirage | Budget Book 2021 Page 130 Name ACCOUNT ID SPECIAL EVENTS 111-5-1414-410 FY2020 Actual FY2020 Budgeted FY2021 Budgeted $56,943.77 $80,000.00 % Change Notes $77,500.00 -3.125% Total Special Projects: $56,943.77 $80,000.00 $77,500.00 -3.125% Total Special Events: $149,892.75 $180,000.00 $185,000.00 2.778% $0.00 $0.00 $78,000.00 $0.00 $0.00 $78,000.00 Senior Center Personnel Services LABOR DISTRIBUTION 111-5-1415-199 Total Personnel Services: Supplies OTHER MAINTENANCE/REPAIRS 111-5-1415-269 $0.00 $0.00 $2,000.00 VEHICLE MAINTENANCE/REPAIRS 111-5-1415-253 $0.00 $0.00 $2,500.00 OPERATING MATERIAL & SUPPLIES 111-5-1415-249 $0.00 $0.00 $3,500.00 OFFICE SUPPLIES 111-5-1415-230 $0.00 $0.00 $500.00 FUEL AND LUBRICANTS 111-5-1415-211 $0.00 $0.00 $3,500.00 $0.00 $0.00 $12,000.00 Total Supplies: Services EXTERMINATING SERVICE 111-5-1415-384 $0.00 $0.00 $1,500.00 BUILDING ELECTRICITY/GAS 111-5-1415-382 $0.00 $0.00 $10,000.00 ADULT EDUCATION 111-5-1415-355 $0.00 $0.00 $6,000.00 CONTRACTED SERVICES 111-5-1415-313 $0.00 $0.00 $36,000.00 Total Services: $0.00 $0.00 $53,500.00 Total Senior Center: $0.00 $0.00 $143,500.00 $970,513.19 $1,280,500.00 $1,370,500.00 Total Administration: 7.029% Significant Changes Capital Outlay increased due to senior center improvements and supplies increased due to the newsletter printing and postage costs. Accomplishments 1. Facilitated strategic planning process and provided guidance to executive management team to fulfill the City Council’s vision and strategic priorities. 2. The City received more than $2.8 million in local, state, federal and foundation grant awards in 2019 to support projects in El Mirage. Including new recreation opportunities for children and improved City infrastructure. 3. The Interfaith Homeless Emergency Lodging Program (I-HELP) launched in the West Valley in October 2019, providing a safe place to sleep and a hot meal for adults experiencing homelessness in El Mirage, Surprise, Youngtown and Peoria. Case management is provided to participants in the program. The program coordinated by Lutheran Social Services, has seen great success with many of its first guests finding housing and services. 4. Review and centralization of more than 300 City contracts. 5. Concentrated efforts were made to engage El Mirage residents, including more than 600 social media posts and 200 digital sign messages to convey important information. 6. Economic Development staff assisted in: three expansion projects totaling over $4 million in capital investments; ten build-to-suit developments totaling over 402,682 sf and $625 million in capital investment; attracted 12 new retail businesses; and worked with business owners who created over 255 Direct Non-Retail Jobs and 49 Retail jobs. City of El Mirage | Budget Book 2021 Page 131 Objectives Provide timely and accurate information about City services. Provide public affairs support and act as liaison to the Mayor, City Councilmembers, and City Departments Ensure implementation of the City Council Strategic Priorities Explore partnerships/collaborations with community and regional partners. Expand the City's retail market share through attracting and maintaining a balanced mix of retail and service facilities. Create industry appropriate space for business attraction. Program Performance Strategic Actual FY Program Performance Initiative 2017/18 Effective City-generated news items N/A Government Effective Citywide Annual Report N/A Government (State of the City) Secure Creating industry 2 new locates Future appropriate space for business attraction Effective Cultivate community N/A Government partnerships through civic engagement and participation Quality Number of Attendees at 8 Signature Lifestyle Special Events Special Events 24,000 attendees Effective Public meeting N/A Government logistics/facilitation Safe Community Secure Future Ridership - # of ride trips provided for paratransit and local dial-a-ride. Jobs resulting from businesses served. Actual FY 2018/19 N/A Projected FY 2019/20 620 Target FY 2020/21 800 N/A Yes Yes 3 new locates 3 new locates 5 new locates N/A 12 15 7 Signature Special Events 24,500 attendees N/A 7 Signature Special Events 25,000 attendees 12 public meetings 7 Signature Special Events 25,500 attendees 14 public meetings 3,254 ADA 405 ADA 700 ADA 1,000 ADA Paratransit/ Paratransit/ Paratransit/ Paratransit/ 9,000 2,975 Local DAR 5,756 Local DAR 9,004 Local DAR Local DAR 50 new jobs 100 new jobs 400 new jobs 600 new jobs Analysis of Program Performance: 1. Creating industry appropriate space for business attraction City-generated news items 2. Citywide Annual Report (State of the City) 3. Creating industry appropriate space for business attraction 4. Cultivate community partnerships through civic engagement and participation 5. Number of Attendees at Special Events 6. Public meeting logistics/facilitation 7. Ridership - # of ride trips provided for paratransit and local dial-a-ride. 8. Jobs resulting from businesses served. City of El Mirage | Budget Book 2021 Page 132 Ad - Administration General Division The City Manager assembles the staff of the City, assures that all applicable laws and governmental standards are adhered to, and implements the policies and direction of the Mayor and City Council. Ad - Administration General Division Budget $622,500 -$336,000 (-53.98% vs. prior year) Ad - Administration General Division Proposed and Historical Budget vs. Actual 1,500k 1,250k 1,000k 750k 500k 250k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 133 Ad - Administration General Division Budgeted Expenditures C Capital apital O Outlays/Projects utlays/Projects (0.0%) (0.0%) Special Projects (4.0%) (4.0%) Special Projects Supplies Supplies ((4.6%) 4.6%) Services ervices ((17.5%) 17.5%) S Personnel Personnel Services Services (73.9%) (73.9%) Ad - Administration General Division Historical and Budgeted Expenditures Over Time 1.5 1.25 Millions 1 0.75 0.5 0.25 Capital Outlays/Projects Special Projects Supplies Services FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Administration General Personnel Services LABOR DISTRIBUTION 111-5-1411-199 -$5,495.37 $0.00 -$512,000.00 AZ JOB TRAINING TAX 111-5-1411-142 $0.00 $4,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1411-141 $186.91 $1,500.00 $4,000.00 166.667% WORKERS COMPENSATION 111-5-1411-140 $1,047.00 $2,000.00 $3,000.00 50% ASRS CONTRIBUTION 111-5-1411-132 $58,116.65 $66,500.00 $92,000.00 38.346% MEDICARE CONTRIBUTION 111-5-1411-131 $6,736.36 $8,000.00 $12,000.00 50% SOCIAL SECURITY CONTRIBUTION 111-5-1411-130 $26,406.20 $30,000.00 $44,000.00 46.667% HEALTH-LIFE-DENTAL INSURANCE 111-5-1411-120 $44,475.30 $60,000.00 $71,000.00 18.333% SALARIES AND WAGES 111-5-1411-110 $480,906.27 $543,000.00 $746,000.00 37.385% $612,379.32 $715,000.00 $460,000.00 -35.664% Total Personnel Services: City of El Mirage | Budget Book 2021 Page 134 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1411-254 $3,341.01 $4,000.00 $4,000.00 0% VEHICLE MAINTENANCE/REPAIRS 111-5-1411-253 $720.00 $2,500.00 $2,500.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1411-249 $6,781.92 $7,500.00 $4,000.00 -46.667% SOFTWARE PURCHASE 111-5-1411-248 $1,945.02 $9,500.00 $3,500.00 -63.158% EQUIPMENT/FURNITURE PURCHASE 111-5-1411-237 $3,754.60 $3,000.00 $8,000.00 166.667% OFFICE SUPPLIES 111-5-1411-230 $1,683.78 $4,500.00 $3,000.00 -33.333% CONFERENCE ROOM 111-5-1411-227 $1,458.30 $1,500.00 $1,500.00 0% FUEL AND LUBRICANTS 111-5-1411-211 $830.41 $2,000.00 $2,000.00 0% $20,515.04 $34,500.00 $28,500.00 -17.391% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1411-381 $2,650.27 $3,000.00 $1,000.00 -66.667% SUBSCRIPTIONS 111-5-1411-371 $1,079.55 $1,000.00 $500.00 -50% DUES-MEMBERSHIPS-FEES 111-5-1411-370 $1,343.94 $3,500.00 $3,000.00 -14.286% MAILING COST 111-5-1411-362 $180.98 $31,000.00 $31,000.00 0% PUBLISHING/ADVERTISEMENT COST 111-5-1411-361 $0.00 $21,500.00 $21,500.00 0% PRINTING COST 111-5-1411-360 $1,207.18 $1,000.00 $500.00 -50% ADULT EDUCATION 111-5-1411-355 $1,508.00 $6,000.00 $0.00 -100% CONFERENCE,SEMINARS & TRAINING 111-5-1411-351 $929.00 $3,500.00 $1,500.00 -57.143% TRAVEL AND PER DIEM 111-5-1411-350 $6,347.17 $7,500.00 $4,000.00 -46.667% CONTRACTED SERVICES 111-5-1411-313 $18,287.25 $31,000.00 $6,000.00 -80.645% PROFESSIONAL SERVICES 111-5-1411-311 $9,024.00 $40,000.00 $40,000.00 0% $42,557.34 $149,000.00 $109,000.00 -26.846% $10,890.94 $35,000.00 $25,000.00 -28.571% $10,890.94 $35,000.00 $25,000.00 -28.571% $6,895.86 $25,000.00 $0.00 -100% Total Capital Outlays/Projects: $6,895.86 $25,000.00 $0.00 -100% Total Administration General: $693,238.50 $958,500.00 $622,500.00 -35.055% Total Services: Special Projects SPECIAL EVENTS 111-5-1411-410 Total Special Projects: Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS 111-5-1411-656 City of El Mirage | Budget Book 2021 Page 135 Economic Development The Economic Development Division 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. Economic Development Budget $147,000 $5,000 (3.4% vs. prior year) AD - Economic Development Division Proposed and Historical Budget vs. Actual 175k 150k 125k 100k 75k 50k 25k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 136 AD - Economic Development Division Budgeted Expenditures Supplies Supplies ((0.3%) 0.3%) S Services ervices ((25.5%) 25.5%) Personnel Personnel Services Services (74.1%) (74.1%) AD - Economic Development Division Historical and Budgeted Expenditures Over Time 0.175 0.15 Millions 0.125 0.1 0.075 0.05 0.025 Supplies Services FY 20 21 FY 20 20 FY 20 19 FY 20 18 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Economic Development Personnel Services LABOR DISTRIBUTION 111-5-1412-199 $0.00 $0.00 $109,000.00 AZ JOB TRAINING TAX 111-5-1412-142 $0.00 $1,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1412-141 $25.19 $1,000.00 $0.00 -100% WORKERS COMPENSATION 111-5-1412-140 $149.00 $1,000.00 $0.00 -100% ASRS CONTRIBUTION 111-5-1412-132 $9,609.46 $11,000.00 $0.00 -100% MEDICARE CONTRIBUTION 111-5-1412-131 $1,149.55 $2,000.00 $0.00 -100% SOCIAL SECURITY CONTRIBUTION 111-5-1412-130 $4,915.38 $6,000.00 $0.00 -100% HEALTH-LIFE-DENTAL INSURANCE 111-5-1412-120 $907.38 $1,000.00 $0.00 -100% SALARIES AND WAGES 111-5-1412-110 $79,352.30 $83,000.00 $0.00 -100% $96,108.26 $106,000.00 $109,000.00 2.830% Total Personnel Services: City of El Mirage | Budget Book 2021 Page 137 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Supplies OFFICE SUPPLIES 111-5-1412-230 Total Supplies: $44.74 $500.00 $500.00 0% $44.74 $500.00 $500.00 0% Services MISCELLANEOUS EXPENSES 111-5-1412-377 $20.48 $0.00 $0.00 SUBSCRIPTIONS 111-5-1412-371 $0.00 $0.00 $500.00 DUES-MEMBERSHIPS-FEES 111-5-1412-370 $21,517.50 $20,000.00 $21,000.00 PRINTING COST 111-5-1412-360 $227.73 $0.00 $500.00 CONFERENCE,SEMINARS & TRAINING 111-5-1412-351 $2,511.82 $3,000.00 $3,000.00 0% TRAVEL AND PER DIEM 111-5-1412-350 $3,285.26 $4,500.00 $4,500.00 0% PROFESSIONAL SERVICES 111-5-1412-311 $3,666.15 $8,000.00 $8,000.00 0% Total Services: $31,228.94 $35,500.00 $37,500.00 5.634% Total Economic Development: $127,381.94 $142,000.00 $147,000.00 3.521% City of El Mirage | Budget Book 2021 5% Page 138 AD - Intergovernmental Division The Intergovernmental Division facilitates all forms of communication from the City and provides insight to the City Manager and City Council of legislative changes. AD - Intergovernmental Division Budget This division of Administration was created for the year FY2021. Therefore, there is no prior year data to compare for the charts below. $272,500 $272,500 (100% vs. prior year) AD - Intergovernmental Division Proposed and Historical Budget vs. Actual 300k 250k 200k 150k 100k 50k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 139 AD - Intergovernmental Division Budgeted Expenditures S Supplies upplies ((0.6%) 0.6%) Services (4.0%) Services (4.0%) Capital Outlays/Projects Capital Outlays/Projects (14.7%) (14.7%) Personnel Personnel Services Services (80.7%) (80.7%) AD - Intergovernmental Division Historical and Budgeted Expenditures Over Time 0.3 0.25 Millions 0.2 0.15 0.1 0.05 FY 20 21 0 Supplies Services Name Capital Outlays/Projects Personnel Services ACCOUNT ID FY2021 Budgeted 111-5-1413-199 $220,000.00 % Change Notes Intergovernmental Personnel Services LABOR DISTRIBUTION Total Personnel Services: $220,000.00 Supplies SOFTWARE PURCHASE 111-5-1413-248 $1,000.00 OFFICE SUPPLIES 111-5-1413-230 $500.00 Total Supplies: $1,500.00 Services City of El Mirage | Budget Book 2021 Page 140 Name ACCOUNT ID FY2021 Budgeted WIRELESS COMMUNICATIONS 111-5-1413-381 $2,000.00 DUES-MEMBERSHIPS-FEES 111-5-1413-370 $1,500.00 PRINTING COST 111-5-1413-360 $1,500.00 CONFERENCE,SEMINARS & TRAINING 111-5-1413-351 $2,000.00 TRAVEL AND PER DIEM 111-5-1413-350 $3,500.00 SUBSCRIPTIONS 111-5-1413-371 $500.00 Total Services: % Change Notes $11,000.00 Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS 111-5-1413-656 $40,000.00 Total Capital Outlays/Projects: $40,000.00 Total Intergovernmental: $272,500.00 City of El Mirage | Budget Book 2021 Page 141 Special Events The Special Events Division coordinates with local vendors and City departments to host public functions and celebrations for the citizens of El Mirage. Special Events Budget This division of Administration was created for the year FY2020. Therefore, there is only one year of prior year data to compare for the charts below. $185,000 $5,000 (2.7% vs. prior year) AD - Special Events Division Proposed and Historical Budget vs. Actual 200k 175k 150k 125k 100k 75k 50k 25k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 142 AD - Special Events Division Budgeted Expenditures Services (0.3%) Services (0.3%) Supplies Supplies ((1.1%) 1.1%) Special pecial P Projects rojects ((41.9%) 41.9%) S Personnel Personnel Services Services (56.8%) (56.8%) AD - Special Events Division Historical and Budgeted Expenditures Over Time 0.2 0.175 0.15 Millions 0.125 0.1 0.075 0.05 0.025 FY 20 20 FY 20 21 0 Services Name Supplies Special Projects Personnel Services ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted LABOR DISTRIBUTION 111-5-1414-199 $0.00 $0.00 $105,000.00 UNEMPLOYMENT INSURANCE 111-5-1414-141 $25.19 $500.00 $0.00 % Change Notes Special Events Personnel Services -100% WORKERS COMPENSATION 111-5-1414-140 $471.00 $0.00 $0.00 ASRS CONTRIBUTION 111-5-1414-132 $8,774.03 $9,500.00 $0.00 -100% MEDICARE CONTRIBUTION 111-5-1414-131 $1,048.28 $1,000.00 $0.00 -100% SOCIAL SECURITY CONTRIBUTION 111-5-1414-130 $4,482.10 $5,000.00 $0.00 -100% HEALTH-LIFE-DENTAL INSURANCE 111-5-1414-120 $5,695.22 $6,000.00 $0.00 -100% SALARIES AND WAGES 111-5-1414-110 Total Personnel Services: City of El Mirage | Budget Book 2021 $72,453.16 $78,000.00 $0.00 -100% $92,948.98 $100,000.00 $105,000.00 5% Page 143 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted 111-5-1414-254 $0.00 $0.00 $2,000.00 $0.00 $0.00 $2,000.00 $0.00 $0.00 $500.00 $0.00 $0.00 $500.00 % Change Notes Supplies COPIER USAGE/SUPPLIES/MAINT Total Supplies: Services DUES-MEMBERSHIPS-FEES 111-5-1414-370 Total Services: Special Projects SPECIAL EVENTS $56,943.77 $80,000.00 $77,500.00 -3.125% Total Special Projects: 111-5-1414-410 $56,943.77 $80,000.00 $77,500.00 -3.125% Total Special Events: $149,892.75 $180,000.00 $185,000.00 2.778% City of El Mirage | Budget Book 2021 Page 144 Senior Center The El Mirage Senior Center is designed to provide resources and assistance to senior citizens 55 years of age and better, and those with disabilities. The senior center provides group settings to participate in exercise, activities, excursions, and daily lunch. Senior Center Budget This division of Administration was created for the year FY2021. Therefore, there is no prior year data to compare for the charts below. $143,500 $143,500 (100% vs. prior year) AD - Senior Center Division Proposed and Historical Budget vs. Actual 175k 150k 125k 100k 75k 50k 25k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 145 AD - Senior Center Division Budgeted Expenditures Supplies Supplies ((8.4%) 8.4%) S Services ervices ((37.3%) 37.3%) Personnel Personnel Services Services (54.4%) (54.4%) AD - Senior Center Division Historical and Budgeted Expenditures Over Time 0.175 0.15 Millions 0.125 0.1 0.075 0.05 0.025 FY 20 21 0 Supplies Name Services Personnel Services ACCOUNT ID FY2021 Budgeted 111-5-1415-199 $78,000.00 % Change Notes Senior Center Personnel Services LABOR DISTRIBUTION Total Personnel Services: $78,000.00 Supplies OTHER MAINTENANCE/REPAIRS 111-5-1415-269 $2,000.00 VEHICLE MAINTENANCE/REPAIRS 111-5-1415-253 $2,500.00 OPERATING MATERIAL & SUPPLIES 111-5-1415-249 $3,500.00 OFFICE SUPPLIES 111-5-1415-230 $500.00 FUEL AND LUBRICANTS 111-5-1415-211 $3,500.00 City of El Mirage | Budget Book 2021 Page 146 Name ACCOUNT ID Total Supplies: FY2021 Budgeted % Change Notes $12,000.00 Services EXTERMINATING SERVICE 111-5-1415-384 $1,500.00 BUILDING ELECTRICITY/GAS 111-5-1415-382 $10,000.00 ADULT EDUCATION 111-5-1415-355 $6,000.00 CONTRACTED SERVICES 111-5-1415-313 $36,000.00 Total Services: $53,500.00 Total Senior Center: $143,500.00 City of El Mirage | Budget Book 2021 Page 147 Information Technology 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. Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 4 4 4 4 City of El Mirage | Budget Book 2021 FY2021 5 Page 148 Information Technology Budget $1,205,500 $256,500 (21.28% vs. prior year) Information Technology Proposed and Historical Budget vs. Actual 1,500k 1,250k 1,000k 750k 500k 250k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted Information Technology Budgeted Expenditures Special Projects (2.2%) (2.2%) Special Projects Services Services (5.0%) (5.0%) Supplies Supplies (22.7%) (22.7%) Personnel Personnel Services Services (47.1%) (47.1%) Capital Capital Outlays/Projects Outlays/Projects (22.9%) (22.9%) City of El Mirage | Budget Book 2021 Page 149 Information Technology Historical and Budgeted Expenditures Over Time 1.5 1.25 Millions 1 0.75 0.5 0.25 Special Projects Services Supplies Capital Outlays/Projects FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Information Technology General Personnel Services AZ JOB TRAINING TAX 111-5-1511-142 $0.00 $3,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1511-141 $75.59 $2,000.00 $2,000.00 0% WORKERS COMPENSATION 111-5-1511-140 $1,240.00 $1,000.00 $2,000.00 100% ASRS CONTRIBUTION 111-5-1511-132 $36,451.00 $47,000.00 $52,000.00 10.638% MEDICARE CONTRIBUTION 111-5-1511-131 $4,301.29 $6,000.00 $7,000.00 16.667% SOCIAL SECURITY CONTRIBUTION 111-5-1511-130 $18,391.65 $23,000.00 $27,000.00 17.391% HEALTH-LIFE-DENTAL INSURANCE 111-5-1511-120 $26,717.20 $33,000.00 $56,000.00 69.697% COMP TIME 111-5-1511-117 $20.30 $0.00 $0.00 OVERTIME 111-5-1511-111 $2,880.72 $3,000.00 $3,000.00 SALARIES AND WAGES 111-5-1511-110 Total Personnel Services: 0% $303,045.73 $379,000.00 $419,000.00 10.554% $393,123.48 $497,000.00 $568,000.00 14.286% 26.316% Supplies SOFTWARE MAINT CONTRACT 111-5-1511-265 $66,212.94 $95,000.00 $120,000.00 DATA INFRASTRUCTURE SERVICES 111-5-1511-263 $57,293.53 $70,000.00 $70,000.00 0% PHONE SYS MAINT AND CONTRACTS 111-5-1511-262 $12,515.25 $14,000.00 $15,000.00 7.143% EQUIPMENT MAINTENANCE CONTRACT 111-5-1511-261 $18,621.25 $32,500.00 $35,000.00 7.692% VEHICLE MAINTENANCE/REPAIRS 111-5-1511-253 $285.00 $1,000.00 $1,000.00 0% COMPUTER/PRINTER MAINTENANCE 111-5-1511-251 $3,112.81 $4,000.00 $5,000.00 25% OPERATING MATERIAL & SUPPLIES 111-5-1511-249 $2,755.83 $2,000.00 $3,000.00 50% SOFTWARE PURCHASE 111-5-1511-248 $41,319.32 $10,000.00 $10,000.00 0% EQUIPMENT/FURNITURE PURCHASE 111-5-1511-237 $17,618.08 $13,000.00 $13,000.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1511-232 $1,499.16 $500.00 $500.00 0% OFFICE SUPPLIES 111-5-1511-230 $139.90 $500.00 $500.00 0% FUEL AND LUBRICANTS 111-5-1511-211 $324.52 $1,000.00 $1,000.00 0% $221,697.59 $243,500.00 $274,000.00 12.526% Total Supplies: City of El Mirage | Budget Book 2021 Page 150 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Services WIRELESS COMMUNICATIONS 111-5-1511-381 $1,953.59 $2,000.00 $2,000.00 0% TELEPHONE EXPENSE 111-5-1511-380 $18,670.43 $27,000.00 $27,000.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1511-351 $0.00 $3,000.00 $4,500.00 50% TRAVEL AND PER DIEM 111-5-1511-350 $0.00 $2,500.00 $2,000.00 -20% DELIVERY SERVICES 111-5-1511-335 $40.00 $0.00 $0.00 EQUIPMENT RENT/LEASES 111-5-1511-328 $1,530.68 $5,000.00 $5,000.00 0% PROFESSIONAL SERVICES 111-5-1511-311 $901.96 $20,000.00 $20,000.00 0% $23,096.66 $59,500.00 $60,500.00 1.681% $0.00 $0.00 $27,000.00 $0.00 $0.00 $27,000.00 Total Services: Special Projects SPECIAL PROJECTS 111-5-1511-418 Total Special Projects: Capital Outlays/Projects BUILDING/DATA INFRAS. IMPROV. 111-5-1511-656 $0.00 $88,000.00 $0.00 -100% CAPITAL EQUIPMENT PURCHASE 111-5-1511-617 $57,881.16 $61,000.00 $58,000.00 -4.918% INFRASTRUCTURE 111-5-1511-657 Total Capital Outlays/Projects: Total Information Technology General: $218,000.00 $57,881.16 $149,000.00 $276,000.00 85.235% $695,798.89 $949,000.00 $1,205,500.00 27.028% Significant Changes A new Network Administrator position was requested for Fiscal Year 20/21 Software Maintenance Costs have been increasing as more applications have move to the Cloud and require ongoing costs. The Fiber Optic Cabling Capital Project was first identified in FY18/19. The costs associated with this project has been reevaluated and increased to coincide with the scope of the work and increased labor and product costs. Special Projects increase is due to the replacement of switches and routers, which are non-capital items. Accomplishments 1. A new Security Information and Event Management (SIEM) system was implemented within the Information Technology Department to enhance the security posture at the City. This system known as a SIEM is an information hub that gathers data from a variety of sources and then aggregates that data into a large repository. This system can alert staff to any patterns or anomalies that can be analyzed and acted upon in near real-time to thwart potential attacks. 2. The IT department worked with the Police Department, Municipal Court and ADOT to implement the TraCS application. TraCS stands for Traffic and Criminal Software and allows for electronic reporting of Citations and Crashes while in the field. The application and associated equipment was installed on approximately 60 computers in both the cars and police station. 3. Microsoft Office 365 was implemented in early 2020. This new technology replaced Office 2010 as the primary desktop application suite in use by the City. Along with the desktop applications, it moved the City’s email storage to the cloud and provided new functionality, such as Teams collaboration software. City of El Mirage | Budget Book 2021 Page 151 Objectives Customer Service – Maintain a high level of customer service in the department by reflecting a good attitude and responding to requests in a timely manner. Security – Protect the City computing environment, employing the necessary systems and techniques to guard against a breach or cybersecurity attack. Departmental Engagement – Partner with other City departments on technology initiatives (new software, upgrades, equipment). Program Performance Strategic Initiative Superior Infrastructure/Technology Effective Government/Internal Services Effective Government/Internal Services Effective Government/Internal Services Superior Infrastructure/Technology Program Performance Network Uptime Security Awareness Training Success Actual FY 2017/18 N/A N/A Percentage of Help Desk Tickets Closed N/A within defined SLA period 4 hour Response Time to newly open N/A Help Desk Tickets Percentage of systems up to date. Patches applied within 30 days of latest patch with the N/A exception of zero day patches that should be applied immediately. Actual FY 2018/19 N/A N/A Projected FY 2019/20 Target FY 2020/21 99.5% 99.9% Less than 10 % Failure Rate N/A N/A N/A N/A N/A 80% Less than 5% Failure Rate 90% closed within period 95% at 4 hours or less 95% Analysis of Program Performance: 1. Network Uptime toolset was not configured to measure all, but only individual nodes. Changes will be made to measure indicated performance in FY20 and later years. 2. Recently implemented training has not had a year to reach desired effectiveness. Initial phishing tests in 2019 yielded a 77% failure rate, but was less than 10% by end of fiscal year. 3. Report had not been developed to accurately measure. The help desk system (Track-it) was upgraded in 2020 and will be configured to track the acceptable SLA periods for FY21 and later. 4. Report has not been developed to accurately measure. The help desk system (Track-it) was upgraded in 2020 and will be configured to track the response time for FY21 and later. 5. Report is in development and will be used to track FY21 progress forward. City of El Mirage | Budget Book 2021 Page 152 Human Resources 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. Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 3 3 3 3 City of El Mirage | Budget Book 2021 FY2021 3 Page 153 Human Resources Budget $552,000 $111,500 (20.2% vs. prior year) Human Resources Proposed and Historical Budget vs. Actual 600k 500k 400k 300k 200k 100k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted Human Resources Budgeted Expenditures Capital apital O Outlays/Projects utlays/Projects (0.0%) (0.0%) C Supplies Supplies ((0.7%) 0.7%) S Special pecial P Projects rojects ((19.0%) 19.0%) S Services ervices ((19.0%) 19.0%) City of El Mirage | Budget Book 2021 Personnel Personnel Services Services (61.2%) (61.2%) Page 154 Human Resources Historical and Budgeted Expenditures Over Time 0.6 0.5 Millions 0.4 0.3 0.2 0.1 Supplies Services Special Projects FY 20 21 FY 20 20 Capital Outlays/Projects FY 20 19 FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Human Resources General Personnel Services AZ JOB TRAINING TAX 111-5-1521-142 $0.00 $2,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1521-141 $75.59 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1521-140 $437.00 $1,000.00 $1,000.00 0% ASRS CONTRIBUTION 111-5-1521-132 $28,078.59 $31,000.00 $32,000.00 3.226% MEDICARE CONTRIBUTION 111-5-1521-131 $3,332.79 $4,000.00 $4,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1521-130 $14,250.46 $15,000.00 $17,000.00 13.333% HEALTH-LIFE-DENTAL INSURANCE 111-5-1521-120 $18,119.10 $20,000.00 $21,000.00 5% SALARIES AND WAGES 111-5-1521-110 $231,862.88 $249,000.00 $262,000.00 5.221% $296,156.41 $323,000.00 $338,000.00 4.644% Total Personnel Services: Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1521-254 $420.35 $1,500.00 $1,500.00 0% OFFICE SUPPLIES 111-5-1521-230 $332.81 $2,500.00 $2,500.00 0% $753.16 $4,000.00 $4,000.00 0% Total Supplies: Services DUES-MEMBERSHIPS-FEES 111-5-1521-370 $441.15 $6,500.00 $1,000.00 -84.615% MAILING COST 111-5-1521-362 $173.00 $500.00 $500.00 0% PUBLISHING/ADVERTISEMENT COST 111-5-1521-361 $1,987.50 $5,500.00 $4,500.00 -18.182% CONFERENCE,SEMINARS & TRAINING 111-5-1521-351 $659.00 $2,000.00 $3,000.00 50% RECRUITMENT EXPENSES 111-5-1521-342 $4,676.15 $7,000.00 $7,000.00 0% MEDICAL/DRUG EXAMS & TESTING 111-5-1521-320 $7,454.00 $55,500.00 $50,000.00 -9.910% CONTRACTED SERVICES 111-5-1521-313 $15,381.79 $18,500.00 $21,000.00 13.514% PROFESSIONAL SERVICES 111-5-1521-311 Total Services: $9,825.92 $13,000.00 $18,000.00 38.462% $40,598.51 $108,500.00 $105,000.00 -3.226% Special Projects City of El Mirage | Budget Book 2021 Page 155 Name ACCOUNT ID EMPLOYEE WELLNESS PROGRAM 111-5-1521-442 EMPLOYEE RECOGNITION AWARDS 111-5-1521-441 FY2020 Actual FY2020 Budgeted FY2021 Budgeted $0.00 $1,500.00 0% $490.02 $3,500.00 $103,500.00 2,857.143% $490.02 $5,000.00 $105,000.00 2,000% $337,998.10 $440,500.00 $552,000.00 25.312% Total Special Projects: Total Human Resources General: $1,500.00 % Change Notes Significant Changes Special Projects increase of $100,000 for Classification and Compensation Study Accomplishments Implementation of employee retention plan includes: stay interviews, online performance evaluation program, merit pay, succession planning, and employee recognition and reward program. Objectives Provide an effective recruitment and selection process to fill vacancies in all City departments. Seek innovative ways to recognize high-performing employees and improve employee satisfaction. Provide wellness programs that focus on early detection, lifestyle modification, and disease management. Program Performance Strategic Initative Effective Government Effective Government Effective Government Effective Government Effective Government Effective Government Program Performance Actual FY 2017/18 Actual FY 2018/19 Projected FY 2019/20 Target FY 2020/21 Number of recruitments posted 43 41 42 45 Number of employment applications processed 1867 2015 2176 2350 Number of recognition awards presented 0 0 250 280 Number of stay interviews completed Number of wellness screenings / number of participants Number of wellness workshops / number of attendees 0 0 170 184 6/115 6/122 6/130 6/140 5/52 12/137 5/65 6/80 Analysis of Program Performance: 1. Recruitments has remained nearly the same; this is due to an increase in FTE and a decrease in turnover. 2. Applications processed increased due to department targeting recruitment efforts to venues and other resources. 3. Employee recognition is utilized to strengthen employee engagement and loyalty by valuing and recognizing employees for a job well done, performance that results in an important accomplishment, completion of a significant event, and recognition for dedicated service to the City. Recognition awards are new in FY20. 4. Projected stay interviews in FY20 will include those completed to date with existing employees and new hire stay interviews to be conducted within the first three months of employment. 5. Wellness screenings are offered throughout the year to support early detection and better health among employees and family members. The number of wellness screenings offered remains the same each year. Participation increases each year due to word of mouth and program promotion efforts. 6. Wellness workshops offered has remains steady each year. The increase in FY19 was due to yoga classes being offered. Participation increases each year due to word of mouth and program promotion efforts. City of El Mirage | Budget Book 2021 Page 156 Financial Services 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. Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 4.5 3.5 3.5 7.5 City of El Mirage | Budget Book 2021 FY2021 7.5 Page 157 Financial Services Budget $891,000 -$55,500 (-6.23% vs. prior year) Financial Services Proposed and Historical Budget vs. Actual 1,000k 800k 600k 400k 200k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted Financial Services Budgeted Expenditures Capital apital O Outlays/Projects utlays/Projects (0.0%) (0.0%) C S Supplies upplies ((0.7%) 0.7%) Special Special Projects Projects (6.3%) (6.3%) S Services ervices ((40.1%) 40.1%) City of El Mirage | Budget Book 2021 Personnel Personnel Services Services (52.9%) (52.9%) Page 158 Financial Services Historical and Budgeted Expenditures Over Time 1 Millions 0.8 0.6 0.4 0.2 Capital Outlays/Projects Supplies Special Projects Services FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Financial Services General Personnel Services LABOR DISTRIBUTION 111-5-1531-199 -$324,504.63 -$330,000.00 -$330,000.00 0% AZ JOB TRAINING TAX 111-5-1531-142 $0.00 $6,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1531-141 $398.78 $3,000.00 $3,000.00 0% WORKERS COMPENSATION 111-5-1531-140 $925.00 $2,000.00 $2,000.00 0% ASRS CONTRIBUTION 111-5-1531-132 $59,818.62 $71,000.00 $70,000.00 -1.408% MEDICARE CONTRIBUTION 111-5-1531-131 $7,518.45 $10,000.00 $9,000.00 -10% SOCIAL SECURITY CONTRIBUTION 111-5-1531-130 $30,662.00 $36,000.00 $36,000.00 0% HEALTH-LIFE-DENTAL INSURANCE 111-5-1531-120 $59,745.14 $84,000.00 $74,000.00 -11.905% COMP TIME 111-5-1531-117 $67.07 $0.00 $0.00 SALARIES AND WAGES 111-5-1531-110 Total Personnel Services: $537,314.13 $635,000.00 $607,000.00 -4.409% $371,944.56 $517,000.00 $471,000.00 -8.897% $369.83 $0.00 $0.00 Supplies OPERATING MATERIAL & SUPPLIES 111-5-1531-249 SOFTWARE PURCHASE 111-5-1531-248 $0.00 $0.00 $1,000.00 EQUIPMENT/FURNITURE PURCHASE 111-5-1531-237 $1,245.27 $1,500.00 $1,500.00 0% OFFICE SUPPLIES 111-5-1531-230 $1,317.98 $4,000.00 $4,000.00 0% $2,933.08 $5,500.00 $6,500.00 18.182% Total Supplies: Services MISCELLANEOUS EXPENSES 111-5-1531-377 $345.63 $0.00 $0.00 BANK CHARGES/ANALYSIS FEES 111-5-1531-374 $1,556.17 $5,000.00 $4,000.00 -20% DUES-MEMBERSHIPS-FEES 111-5-1531-370 $1,364.00 $2,000.00 $2,000.00 0% MAILING COST 111-5-1531-362 $977.10 $1,500.00 $1,500.00 0% PUBLISHING/ADVERTISEMENT COST 111-5-1531-361 $0.00 $1,000.00 $1,000.00 0% PRINTING COST 111-5-1531-360 $4,261.71 $2,000.00 $3,000.00 50% TUITION REIMBURSEMENT 111-5-1531-353 $0.00 $2,000.00 $0.00 -100% City of El Mirage | Budget Book 2021 Page 159 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted CONFERENCE,SEMINARS & TRAINING 111-5-1531-351 TRAVEL AND PER DIEM 111-5-1531-350 $13,860.37 TECH/SOFTWARE SUPPORT 111-5-1531-325 $16,268.00 AUDIT/CONSULTING SERVICES 111-5-1531-317 $45,780.00 PROFESSIONAL SERVICES 111-5-1531-311 $5,000.00 -64.286% $16,000.00 $9,500.00 -40.625% $35,000.00 $50,000.00 42.857% $50,000.00 $50,000.00 0% $175,958.52 $216,000.00 $231,000.00 6.944% $270,432.56 $344,500.00 $357,000.00 3.628% $5,014.44 $56,500.00 $56,500.00 0% $5,014.44 $56,500.00 $56,500.00 0% $6,981.87 $23,000.00 $0.00 -100% Total Capital Outlays/Projects: $6,981.87 $23,000.00 $0.00 -100% Total Financial Services General: $657,306.51 $946,500.00 $891,000.00 -5.864% Total Services: $10,061.06 $14,000.00 % Change Notes Special Projects SPECIAL PROJECTS 111-5-1531-418 Total Special Projects: Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1531-617 Significant Changes Personnel Services ($46,000) – New personnel have been hired resulting in a decrease in annual wage and benefit costs. Professional Services $15,000 – Increases from the Arizona Department of Revenue, and ADP payroll services account. Tech Software $15,000 – Increases are related to Caselle Enterprise Software and ClearGov Budget Software. Accomplishments 1. Received GFOA Comprehensive Annual Financial Report (CAFR) award. 2. Evaluated and selected budget software. 3. Prepared and received bond financing through the Water Infrastructure Finance Authority (WIFA). Objectives Increase efficiency in purchasing by creating a new Procurement Card training that better utilizes the issuer’s PCard Portal. Fully implement a new budget software system by FY2021. Receive the GFOA Distinguished Budget Award within two years. Establish a process for importing invoices into financial system to reduce cost and time spent on data entry. Improve deposit reconciliation process by implementing procedures to record deposits in real time versus being back dated. Improve timekeeping functionality of current ADP system by reducing manual entry and corrections. City of El Mirage | Budget Book 2021 Page 160 Program Performance Strategic Initiative Effective Government Effective Government Effective Government Effective Government Effective Government Effective Government Program Performance Actual FY 2017/18 Actual FY 2018/19 230 227 235 225 17 P-Cards Issued $720,371 Budget: N/A CAFR: 8 13 P-Cards Issued $920,000 Budget: N/A CAFR: 9 10 P-Cards Issued $1,000,000 Receive GFOA CAFR & Distinguished Budget Presentation Award 39 P-Cards Issued $967,919 Budget: N/A CAFR: 7 Average monthly cash balance $ 50,526,005 $58,578,090 $65,000,000 $46,000,000 Number of Checks issued Total dollars spent Number of GL periods closed by the 15th of the month (Goal is 11) 3,952 $ 21,323,969 4,385 $ 19,110,356 4,200 4,400 $ 17,500,000 $25,000,000 Number of W-2’s issued Number of P-Cards issued Total dollars spent N/A N/A Projected FY 2019/20 N/A Target FY 2020/21 Budget: 1 CAFR: 10 11 Analysis of Program Performance: 1. The current trend seems to indicate a stable work environment. An increase in W-2’s issued could signify increased turnover, conversely a reduction in W-2’s issued could signify improved retention. 2. The City continues to issue additional P-Cards resulting in an increase in annual spending. Dollars spent using PCards result in faster acquisition and reduced processing costs. 3. Department has not previously submitted for the budget award, but will be submitting for the first time in FY21. 4. Average monthly cash balance continues to grow but will decrease in FY 2020/21. The City will be paying off debt and completing major capital projects. 5. The number of checks and amount spent have been decreasing but will increase in FY 2020/21. The City will be paying off debt and completing major capital projects. 6. This has not been tracked before. City of El Mirage | Budget Book 2021 Page 161 Public Works Public Works handles the day to day operations and maintenance of over 100,000 square feet of City facilities, City vehicles, and over 50 acres of City Parks and amenities. This includes regular maintenance and upkeep, asset tracking, and communication with internal and external entities. This department has three divisions: Faciliites Management, Fleet Management, and Parks. Organizational Chart Personnel BUDGETED POSTIONS – FULL TIME EQUIVALENTS Authorized FY2017 11.8 For Year Ending June 30th FY2018 FY2019 11.8 11.8 City of El Mirage | Budget Book 2021 FY2020 11.8 FY2021 11.8 Page 162 Public Works Budget $2,514,000 $22,500 (0.89% vs. prior year) Public Works (PW) Proposed and Historical Budget vs. Actual 3,000k 2,500k 2,000k 1,500k 1,000k 500k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted Public Works (PW) Budgeted Expenditures F Fleet leet M Management anagement ((8.0%) 8.0%) Facilities Facilities Management Management (51.6%) (51.6%) P Parks arks (40.4%) (40.4%) City of El Mirage | Budget Book 2021 Page 163 Public Works (PW) Historical and Budgeted Expenditures Over Time 3 2.5 Millions 2 1.5 1 0.5 Fleet Management Parks FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Facilities Management Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Public Works Parks Personnel Services AZ JOB TRAINING TAX 111-5-1582-142 $0.00 $4,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1582-141 $289.57 $3,000.00 $3,000.00 0% WORKERS COMPENSATION 111-5-1582-140 $7,240.00 $13,000.00 $14,000.00 7.692% ASRS CONTRIBUTION 111-5-1582-132 $33,920.41 $36,000.00 $39,000.00 8.333% MEDICARE CONTRIBUTION 111-5-1582-131 $4,113.72 $5,000.00 $5,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1582-130 $17,589.74 $20,000.00 $21,000.00 5% HEALTH-LIFE-DENTAL INSURANCE 111-5-1582-120 $63,238.94 $77,000.00 $74,000.00 -3.896% COMP TIME 111-5-1582-117 $2,482.63 $0.00 $0.00 OVERTIME 111-5-1582-111 $13,546.59 $12,000.00 $12,000.00 0% SALARIES AND WAGES 111-5-1582-110 $287,837.16 $304,000.00 $324,000.00 6.579% $430,258.76 $474,000.00 $492,000.00 3.797% Total Personnel Services: Supplies EQUIPMENT MAINTENANCE/REPAIRS 111-5-1582-269 $719.48 $1,500.00 $1,500.00 0% VEHICLE MAINTENANCE/REPAIRS 111-5-1582-253 $0.00 $500.00 $500.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1582-249 $13,509.60 $16,000.00 $21,000.00 31.25% LANDSCAPING MAT'L & SUPPLIES 111-5-1582-244 $5,399.82 $6,000.00 $6,000.00 0% IRRIGATION SUPPLIES 111-5-1582-243 $9,437.22 $14,500.00 $14,500.00 0% EQUIPMENT/FURNITURE PURCHASE 111-5-1582-237 $3,219.68 $9,000.00 $9,000.00 0% UNIFORMS 111-5-1582-233 $414.16 $0.00 $0.00 OFFICE SUPPLIES 111-5-1582-230 $292.49 $500.00 $500.00 0% CHEMICALS 111-5-1582-222 $10,103.92 $6,000.00 $6,000.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1582-213 $3,508.58 $4,000.00 $4,000.00 0% FUEL AND LUBRICANTS 111-5-1582-211 $14,837.09 $7,000.00 $10,000.00 42.857% SMALL TOOLS/EQUIP/PARTS 111-5-1582-210 $1,623.62 $3,000.00 $3,000.00 0% $63,065.66 $68,000.00 $76,000.00 11.765% Total Supplies: City of El Mirage | Budget Book 2021 Page 164 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Services WIRELESS COMMUNICATIONS 111-5-1582-381 $1,908.41 $1,500.00 $1,500.00 0% PARK LIGHTING/ELECTRICITY 111-5-1582-379 $55,930.63 $88,000.00 $88,000.00 0% DUES-MEMBERSHIPS-FEES 111-5-1582-370 $325.00 $0.00 $0.00 CONFERENCE,SEMINARS & TRAINING 111-5-1582-351 $150.00 $5,500.00 $5,500.00 SECURITY/ALARM SERVICE 111-5-1582-341 $2,445.33 $15,000.00 $15,000.00 0% EQUIPMENT RENT/LEASES 111-5-1582-328 $638.98 $1,000.00 $1,000.00 0% CONTRACTED SERVICES 111-5-1582-313 $138,984.43 $173,500.00 $178,000.00 2.594% $200,382.78 $284,500.00 $289,000.00 1.582% Total Services: 0% Capital Outlays/Projects VEHICLES 111-5-1582-650 $41,214.93 $47,000.00 $94,000.00 100% FIELD EQUIPMENT PURCHASE 111-5-1582-617 $9,292.82 $10,000.00 $10,000.00 0% LAND IMPROVEMENTS 111-5-1582-658 $55,000.00 Total Capital Outlays/Projects: $50,507.75 $57,000.00 $159,000.00 178.947% Total Parks: $744,214.95 $883,500.00 $1,016,000.00 14.997% Facilities Management Personnel Services AZ JOB TRAINING TAX 111-5-1583-142 $0.00 $2,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1583-141 $50.41 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1583-140 $3,116.00 $6,000.00 $6,000.00 0% ASRS CONTRIBUTION 111-5-1583-132 $14,104.43 $23,000.00 $25,000.00 8.696% MEDICARE CONTRIBUTION 111-5-1583-131 $1,680.86 $3,000.00 $3,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1583-130 $7,187.13 $12,000.00 $12,000.00 0% HEALTH-LIFE-DENTAL INSURANCE 111-5-1583-120 $21,243.10 $32,000.00 $34,000.00 6.25% COMP TIME 111-5-1583-117 $94.10 $0.00 $0.00 OVERTIME 111-5-1583-111 $4,866.87 $8,000.00 $8,000.00 0% SALARIES AND WAGES 111-5-1583-110 $115,506.09 $175,000.00 $187,000.00 6.857% $167,848.99 $262,000.00 $276,000.00 5.344% Total Personnel Services: Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1583-254 $2,203.82 $1,500.00 $1,500.00 0% BUILDING MAINTENANCE/REPAIRS 111-5-1583-250 $30,362.65 $55,000.00 $55,000.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1583-249 $4,782.23 $3,000.00 $3,000.00 0% UNIFORMS 111-5-1583-233 $1,651.30 $5,500.00 $5,500.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1583-232 $0.00 $1,000.00 $1,000.00 0% BUILDING JANITORIAL SUPPLIES 111-5-1583-231 $8,205.97 $12,000.00 $12,000.00 0% OFFICE SUPPLIES 111-5-1583-230 $595.05 $2,000.00 $2,000.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1583-213 $322.15 $1,000.00 $1,000.00 0% FUEL AND LUBRICANTS 111-5-1583-211 $1,824.82 $3,000.00 $3,000.00 0% SMALL TOOLS/EQUIP/PARTS 111-5-1583-210 $2,904.48 $3,500.00 $3,500.00 0% $52,852.47 $87,500.00 $87,500.00 0% Total Supplies: Services City of El Mirage | Budget Book 2021 Page 165 Name ACCOUNT ID LIBRARY FACILITIES EXPENSES 111-5-1583-392 $5,129.55 $10,000.00 $10,000.00 BUILDING ELECTRICITY/GAS 111-5-1583-382 $168,285.75 $210,000.00 $210,000.00 0% WIRELESS COMMUNICATIONS 111-5-1583-381 $1,457.24 $2,500.00 $2,500.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1583-351 $2,149.00 $2,500.00 $2,500.00 0% FIRE EXTINGUISHERS/INSPECTIONS 111-5-1583-346 $11,856.10 $7,000.00 $10,000.00 42.857% SECURITY/ALARM SERVICE 111-5-1583-341 $13,354.19 $15,000.00 $15,000.00 0% CONTRACTED SERVICES 111-5-1583-313 Total Services: FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes 0% $179,329.50 $202,500.00 $202,500.00 0% $381,561.33 $449,500.00 $452,500.00 0.667% $0.00 $0.00 $65,000.00 $0.00 $0.00 $65,000.00 $0.00 $55,000.00 $0.00 Special Projects SPECIAL PROJECTS 111-5-1583-418 Total Special Projects: Capital Outlays/Projects PARK IMPROVEMENTS 111-5-1583-658 -100% VEHICLES 111-5-1583-650 $0.00 $0.00 $47,000.00 BUILDINGS AND IMPROVEMENTS 111-5-1583-656 $218,878.75 $560,000.00 $369,000.00 -34.107% Total Capital Outlays/Projects: $218,878.75 $615,000.00 $416,000.00 -32.358% Total Facilities Management: $821,141.54 $1,414,000.00 $1,297,000.00 -8.274% Fleet Management Personnel Services AZ JOB TRAINING TAX 111-5-1584-142 $0.00 $1,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1584-141 $25.21 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1584-140 $1,266.00 $3,000.00 $3,000.00 0% ASRS CONTRIBUTION 111-5-1584-132 $6,997.87 $8,000.00 $8,000.00 0% MEDICARE CONTRIBUTION 111-5-1584-131 $785.07 $1,000.00 $1,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1584-130 $3,356.87 $4,000.00 $4,000.00 0% HEALTH-LIFE-DENTAL INSURANCE 111-5-1584-120 $11,756.47 $13,000.00 $14,000.00 7.692% SALARIES AND WAGES 111-5-1584-110 $57,784.80 $63,000.00 $65,000.00 3.175% $81,972.29 $94,000.00 $96,000.00 2.128% Total Personnel Services: Supplies OTHER MAINTENANCE/REPAIRS 111-5-1584-269 $30,088.64 $27,000.00 $27,000.00 0% VEHICLE MAINTENANCE/REPAIRS 111-5-1584-253 $45,563.94 $50,000.00 $50,000.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1584-249 $2,623.50 $3,000.00 $3,000.00 0% VEHICLE PARTS 111-5-1584-238 $10,924.87 $11,500.00 $11,500.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1584-232 $0.00 $1,000.00 $1,000.00 0% OFFICE SUPPLIES 111-5-1584-230 $94.50 $0.00 $0.00 SAFETY EQUIPMENT/SUPPLIES 111-5-1584-213 $434.77 $500.00 $5,500.00 1,000% FUEL AND LUBRICANTS 111-5-1584-211 $919.06 $2,500.00 $1,500.00 -40% SMALL TOOLS/EQUIP/PARTS 111-5-1584-210 $3,340.70 $2,500.00 $3,500.00 40% $93,989.98 $98,000.00 $103,000.00 5.102% $464.45 $1,000.00 $1,000.00 0% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1584-381 City of El Mirage | Budget Book 2021 Page 166 Name ACCOUNT ID MAILING COST 111-5-1584-362 CONFERENCE,SEMINARS & TRAINING 111-5-1584-351 FY2020 Actual FY2020 Budgeted FY2021 Budgeted $81.86 $0.00 % Change Notes $0.00 $0.00 $1,000.00 $1,000.00 0% $546.31 $2,000.00 $2,000.00 0% Total Fleet Management: $176,508.58 $194,000.00 $201,000.00 3.608% Total Public Works: $1,741,865.07 $2,491,500.00 $2,514,000.00 0.903% Total Services: Significant Changes Requested increase in special projects area supports proposed city facility asbestos survey to maintain compliance with County standards. Decrease in capital outlay/projects reflects completion of capital projects in FY20. Accomplishments 1. Facilities division maintained over 100,000 square feet of city buildings. 2. Facilities division substantially completed Access Control Upgrade CIP. 3. Parks division maintained over 50 acres of city parks/open spaces. 4. Parks division completed upgrade of splash pad at Gateway Park. 5. Fleet division implemented vehicle replacement program across multiple city departments/division. Objectives Maintain cost/acre of park within 3% variance in FY20/21 Maintain cost/square foot of facility within 3% variance in FY20/21 Maintain cost/mile of fleet vehicles within 3% variance in FY20/21 Program Performance Strategic Initiative Superior Infrastructure Superior Infrastructure Superior Infrastructure Actual Program Performance FY 2017/18 Operational cost/acre of park NA space Operational cost/square foot of NA facility space Operational cost/mile of fleet NA vehicles Actual FY 2018/19 NA NA NA Projected Target FY FY 2019/20 2020/21 3% 3% variance variance 3% 3% variance variance 3% 3% variance variance Analysis of Program Performance: 1. Operational cost/acre of park space will be monitored in FY20 and used as a baseline for future performance comparison. 2. Operational cost/square foot will be monitored in FY20 and used as a baseline for future performance comparison. 3. Operational cost/mile of fleet vehicle will be monitored in FY20 and used as a baseline for future performance comparison. City of El Mirage | Budget Book 2021 Page 167 Parks 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, a skate park, basketball courts, sports fields, and a community splash pad. Parks Budget $1,016,000 $132,500 (13.04% vs. prior year) PW - Parks Division Proposed and Historical Budget vs. Actual 1,200k 1,000k 800k 600k 400k 200k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 168 PW - Parks Division Budgeted Expenditures Special Projects Special Projects (0.0%) (0.0%) Supplies upplies ((7.5%) 7.5%) S Capital Capital Outlays/Projects Outlays/Projects (15.6%) (15.6%) Personnel Personnel Services Services (48.4%) (48.4%) S Services ervices ((28.4%) 28.4%) PW - Parks Division Historical and Budgeted Expenditures Over Time 1.25 Millions 1 0.75 0.5 0.25 Special Projects Supplies Capital Outlays/Projects Services FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Parks Personnel Services AZ JOB TRAINING TAX 111-5-1582-142 $0.00 $4,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1582-141 $289.57 $3,000.00 $3,000.00 0% WORKERS COMPENSATION 111-5-1582-140 $7,240.00 $13,000.00 $14,000.00 7.692% ASRS CONTRIBUTION 111-5-1582-132 $33,920.41 $36,000.00 $39,000.00 8.333% MEDICARE CONTRIBUTION 111-5-1582-131 $4,113.72 $5,000.00 $5,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1582-130 $17,589.74 $20,000.00 $21,000.00 5% HEALTH-LIFE-DENTAL INSURANCE 111-5-1582-120 $63,238.94 $77,000.00 $74,000.00 -3.896% COMP TIME 111-5-1582-117 $2,482.63 $0.00 $0.00 OVERTIME 111-5-1582-111 $13,546.59 $12,000.00 $12,000.00 0% SALARIES AND WAGES 111-5-1582-110 $287,837.16 $304,000.00 $324,000.00 6.579% City of El Mirage | Budget Book 2021 Page 169 Name ACCOUNT ID Total Personnel Services: FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes $430,258.76 $474,000.00 $492,000.00 3.797% Supplies EQUIPMENT MAINTENANCE/REPAIRS 111-5-1582-269 $719.48 $1,500.00 $1,500.00 0% VEHICLE MAINTENANCE/REPAIRS 111-5-1582-253 $0.00 $500.00 $500.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1582-249 $13,509.60 $16,000.00 $21,000.00 31.25% LANDSCAPING MAT'L & SUPPLIES 111-5-1582-244 $5,399.82 $6,000.00 $6,000.00 0% IRRIGATION SUPPLIES 111-5-1582-243 $9,437.22 $14,500.00 $14,500.00 0% EQUIPMENT/FURNITURE PURCHASE 111-5-1582-237 $3,219.68 $9,000.00 $9,000.00 0% UNIFORMS 111-5-1582-233 $414.16 $0.00 $0.00 OFFICE SUPPLIES 111-5-1582-230 $292.49 $500.00 $500.00 0% CHEMICALS 111-5-1582-222 $10,103.92 $6,000.00 $6,000.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1582-213 $3,508.58 $4,000.00 $4,000.00 0% FUEL AND LUBRICANTS 111-5-1582-211 $14,837.09 $7,000.00 $10,000.00 42.857% SMALL TOOLS/EQUIP/PARTS 111-5-1582-210 $1,623.62 $3,000.00 $3,000.00 0% $63,065.66 $68,000.00 $76,000.00 11.765% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1582-381 $1,908.41 $1,500.00 $1,500.00 0% PARK LIGHTING/ELECTRICITY 111-5-1582-379 $55,930.63 $88,000.00 $88,000.00 0% DUES-MEMBERSHIPS-FEES 111-5-1582-370 $325.00 $0.00 $0.00 CONFERENCE,SEMINARS & TRAINING 111-5-1582-351 $150.00 $5,500.00 $5,500.00 0% SECURITY/ALARM SERVICE 111-5-1582-341 $2,445.33 $15,000.00 $15,000.00 0% EQUIPMENT RENT/LEASES 111-5-1582-328 $638.98 $1,000.00 $1,000.00 0% CONTRACTED SERVICES 111-5-1582-313 $138,984.43 $173,500.00 $178,000.00 2.594% $200,382.78 $284,500.00 $289,000.00 1.582% Total Services: Capital Outlays/Projects VEHICLES 111-5-1582-650 $41,214.93 $47,000.00 $94,000.00 100% FIELD EQUIPMENT PURCHASE 111-5-1582-617 $9,292.82 $10,000.00 $10,000.00 0% LAND IMPROVEMENTS 111-5-1582-658 Total Capital Outlays/Projects: $50,507.75 $57,000.00 $159,000.00 178.947% Total Parks: $744,214.95 $883,500.00 $1,016,000.00 14.997% City of El Mirage | Budget Book 2021 $55,000.00 Page 170 Facilities Management 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. Facilities Management Budget $1,297,000 -$117,000 (-9.02% vs. prior year) PW - Facilities Management Division Proposed and Historical Budget vs. Actual 1,500k 1,250k 1,000k 750k 500k 250k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 171 PW - Facilities Management Division Budgeted Expenditures Special Projects (5.0%) (5.0%) Special Projects S Supplies upplies ((6.7%) 6.7%) S Services ervices ((34.9%) 34.9%) P Personnel ersonnel Services Services (21.3%) (21.3%) Capital Capital Outlays/Projects Outlays/Projects (32.1%) (32.1%) PW - Facilities Management Division Historical and Budgeted Expenditures Over Time 1.5 1.25 Millions 1 0.75 0.5 0.25 Special Projects Supplies Personnel Services Capital Outlays/Projects FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Facilities Management Personnel Services AZ JOB TRAINING TAX 111-5-1583-142 $0.00 $2,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1583-141 $50.41 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1583-140 $3,116.00 $6,000.00 $6,000.00 0% ASRS CONTRIBUTION 111-5-1583-132 $14,104.43 $23,000.00 $25,000.00 8.696% MEDICARE CONTRIBUTION 111-5-1583-131 $1,680.86 $3,000.00 $3,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1583-130 $7,187.13 $12,000.00 $12,000.00 0% HEALTH-LIFE-DENTAL INSURANCE 111-5-1583-120 $21,243.10 $32,000.00 $34,000.00 6.25% COMP TIME 111-5-1583-117 $94.10 $0.00 $0.00 OVERTIME 111-5-1583-111 $4,866.87 $8,000.00 $8,000.00 0% SALARIES AND WAGES 111-5-1583-110 $115,506.09 $175,000.00 $187,000.00 6.857% City of El Mirage | Budget Book 2021 Page 172 Name ACCOUNT ID Total Personnel Services: FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes $167,848.99 $262,000.00 $276,000.00 5.344% Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1583-254 $2,203.82 $1,500.00 $1,500.00 0% BUILDING MAINTENANCE/REPAIRS 111-5-1583-250 $30,362.65 $55,000.00 $55,000.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1583-249 $4,782.23 $3,000.00 $3,000.00 0% UNIFORMS 111-5-1583-233 $1,651.30 $5,500.00 $5,500.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1583-232 $0.00 $1,000.00 $1,000.00 0% BUILDING JANITORIAL SUPPLIES 111-5-1583-231 $8,205.97 $12,000.00 $12,000.00 0% OFFICE SUPPLIES 111-5-1583-230 $595.05 $2,000.00 $2,000.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1583-213 $322.15 $1,000.00 $1,000.00 0% FUEL AND LUBRICANTS 111-5-1583-211 $1,824.82 $3,000.00 $3,000.00 0% SMALL TOOLS/EQUIP/PARTS 111-5-1583-210 $2,904.48 $3,500.00 $3,500.00 0% $52,852.47 $87,500.00 $87,500.00 0% Total Supplies: Services LIBRARY FACILITIES EXPENSES 111-5-1583-392 $5,129.55 $10,000.00 $10,000.00 0% BUILDING ELECTRICITY/GAS 111-5-1583-382 $168,285.75 $210,000.00 $210,000.00 0% WIRELESS COMMUNICATIONS 111-5-1583-381 $1,457.24 $2,500.00 $2,500.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1583-351 $2,149.00 $2,500.00 $2,500.00 0% FIRE EXTINGUISHERS/INSPECTIONS 111-5-1583-346 $11,856.10 $7,000.00 $10,000.00 42.857% SECURITY/ALARM SERVICE 111-5-1583-341 $13,354.19 $15,000.00 $15,000.00 0% CONTRACTED SERVICES 111-5-1583-313 $179,329.50 $202,500.00 $202,500.00 0% $381,561.33 $449,500.00 $452,500.00 0.667% $0.00 $0.00 $65,000.00 $0.00 $0.00 $65,000.00 Total Services: Special Projects SPECIAL PROJECTS 111-5-1583-418 Total Special Projects: Capital Outlays/Projects PARK IMPROVEMENTS 111-5-1583-658 $0.00 $55,000.00 $0.00 VEHICLES 111-5-1583-650 $0.00 $0.00 $47,000.00 BUILDINGS AND IMPROVEMENTS 111-5-1583-656 $218,878.75 $560,000.00 $369,000.00 -34.107% Total Capital Outlays/Projects: $218,878.75 $615,000.00 $416,000.00 -32.358% Total Facilities Management: $821,141.54 $1,414,000.00 $1,297,000.00 -8.274% City of El Mirage | Budget Book 2021 -100% Page 173 Fleet Management 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. Fleet Management Budget $201,000 $7,000 (3.48% vs. prior year) PW - Fleet Management Division Proposed and Historical Budget vs. Actual 250k 200k 150k 100k 50k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 174 PW - Fleet Management Division Budgeted Expenditures Capital apital O Outlays/Projects utlays/Projects (0.0%) (0.0%) C Services (1.0%) Services (1.0%) Personnel ersonnel Services Services (47.8%) (47.8%) P Supplies Supplies (51.2%) (51.2%) PW - Fleet Management Division Historical and Budgeted Expenditures Over Time 0.25 Millions 0.2 0.15 0.1 0.05 Capital Outlays/Projects Services Personnel Services FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Supplies Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Fleet Management Personnel Services AZ JOB TRAINING TAX 111-5-1584-142 $0.00 $1,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1584-141 $25.21 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1584-140 $1,266.00 $3,000.00 $3,000.00 0% ASRS CONTRIBUTION 111-5-1584-132 $6,997.87 $8,000.00 $8,000.00 0% MEDICARE CONTRIBUTION 111-5-1584-131 $785.07 $1,000.00 $1,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1584-130 $3,356.87 $4,000.00 $4,000.00 0% HEALTH-LIFE-DENTAL INSURANCE 111-5-1584-120 $11,756.47 $13,000.00 $14,000.00 7.692% SALARIES AND WAGES 111-5-1584-110 $57,784.80 $63,000.00 $65,000.00 3.175% $81,972.29 $94,000.00 $96,000.00 2.128% Total Personnel Services: City of El Mirage | Budget Book 2021 Page 175 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Supplies OTHER MAINTENANCE/REPAIRS 111-5-1584-269 $30,088.64 $27,000.00 $27,000.00 0% VEHICLE MAINTENANCE/REPAIRS 111-5-1584-253 $45,563.94 $50,000.00 $50,000.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1584-249 $2,623.50 $3,000.00 $3,000.00 0% VEHICLE PARTS 111-5-1584-238 $10,924.87 $11,500.00 $11,500.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1584-232 $0.00 $1,000.00 $1,000.00 0% OFFICE SUPPLIES 111-5-1584-230 $94.50 $0.00 $0.00 SAFETY EQUIPMENT/SUPPLIES 111-5-1584-213 $434.77 $500.00 $5,500.00 1,000% FUEL AND LUBRICANTS 111-5-1584-211 $919.06 $2,500.00 $1,500.00 -40% SMALL TOOLS/EQUIP/PARTS 111-5-1584-210 $3,340.70 $2,500.00 $3,500.00 40% $93,989.98 $98,000.00 $103,000.00 5.102% 111-5-1584-381 $464.45 $1,000.00 $1,000.00 0% MAILING COST 111-5-1584-362 $81.86 $0.00 $0.00 CONFERENCE,SEMINARS & TRAINING 111-5-1584-351 $0.00 $1,000.00 $1,000.00 0% $546.31 $2,000.00 $2,000.00 0% $176,508.58 $194,000.00 $201,000.00 3.608% Total Supplies: Services WIRELESS COMMUNICATIONS Total Services: Total Fleet Management: City of El Mirage | Budget Book 2021 Page 176 Non-Departmental Non-Departmental's purpose is to account for items that are not specifically owned by a department, but rather pertain to the city as a whole. Items included in Non-Departmental are legal fees, incurance claims, tuition reimbursement, transfers & contingenc, and other line items. Non-Departmental Budget $3,003,000 -$10,115,500 (-336.85% vs. prior year) Non-Departmental Proposed and Historical Budget vs. Actual 15M 12.5M 10M 7.5M 5M 2.5M 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 177 Non-Departmental Budgeted Expenditures Personnel ersonnel S Services ervices (0.0%) (0.0%) P Supplies ((0.0%) Supplies 0.0%) Capital apital O Outlays/Projects utlays/Projects (0.0%) (0.0%) C Special Special Projects Projects (3.3%) (3.3%) D Debt ebt S Service ervice – IInterest/Fees nterest/Fees ((9.4%) 9.4%) T Transfers ransfers a and nd C Contingencies ontingencies ((52.5%) 52.5%) S Services ervices ((34.8%) 34.8%) Non-Departmental Historical and Budgeted Expenditures Over Time 15 12.5 Millions 10 7.5 5 2.5 Personnel Services Special Projects Transfers and Contingencies Supplies Debt Service – Interest/Fees FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Capital Outlays/Projects Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes AZ JOB TRAINING TAX 111-5-1591-142 $0.00 $1,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1591-141 $0.00 $1,000.00 $0.00 -100% WORKERS COMPENSATION 111-5-1591-140 $0.00 $7,000.00 $0.00 -100% ASRS CONTRIBUTION 111-5-1591-132 $0.00 $20,000.00 $0.00 -100% MEDICARE CONTRIBUTION 111-5-1591-131 $0.00 $3,000.00 $0.00 -100% SOCIAL SECURITY CONTRIBUTION 111-5-1591-130 $0.00 $7,000.00 $0.00 -100% HEALTH-LIFE-DENTAL INSURANCE 111-5-1591-120 $0.00 $1,000.00 $0.00 -100% SALARIES AND WAGES 111-5-1591-110 $0.00 $164,000.00 $0.00 -100% Non-Departmental General Personnel Services City of El Mirage | Budget Book 2021 Page 178 Name ACCOUNT ID Total Personnel Services: FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes $0.00 $204,000.00 $0.00 -100% Transfers and Contingencies CONTINGENCY 111-5-1591-920 $13,702.81 $75,000.00 $500,000.00 566.667% TRANSFER OUT - POLICE GRANTS 111-5-1591-950 $11,428,000.00 $11,428,000.00 $1,076,000.00 -90.585% $11,441,702.81 $11,503,000.00 $1,576,000.00 -86.299% Total Transfers and Contingencies: Supplies OTHER MAINTENANCE/REPAIRS 111-5-1591-269 $783.00 $2,000.00 $0.00 -100% VEHICLE MAINTENANCE/REPAIRS 111-5-1591-253 $0.00 $2,500.00 $0.00 -100% OPERATING MATERIAL & SUPPLIES 111-5-1591-249 $1,419.22 $5,000.00 $0.00 -100% SPORTS SUPPLIES 111-5-1591-239 $0.00 $5,000.00 $0.00 -100% FUEL AND LUBRICANTS 111-5-1591-211 $3,751.97 $1,000.00 $0.00 -100% $5,954.19 $15,500.00 $0.00 -100% Total Supplies: Services EXTERMINATING SERVICE 111-5-1591-384 $837.00 $1,000.00 $0.00 -100% TRASH SERVICE 111-5-1591-383 $0.00 $1,000.00 $0.00 -100% BUILDING ELECTRICITY/GAS 111-5-1591-382 $6,699.46 $15,000.00 $0.00 -100% WIRELESS COMMUNICATIONS 111-5-1591-381 $464.43 $1,000.00 $0.00 -100% PROPERTY TAXES 111-5-1591-375 $256.86 $8,000.00 $8,000.00 0% SECURITY/ALARM SERVICE 111-5-1591-341 $0.00 $500.00 $0.00 -100% COUNTY JAIL HOUSING 111-5-1591-321 $123,368.78 $175,000.00 $175,000.00 0% PROSECUTOR SERVICES 111-5-1591-316 $114,041.66 $130,000.00 $130,000.00 0% PUBLIC DEFENDER SERVICES 111-5-1591-315 $1,200.00 $2,500.00 $2,500.00 0% LIABILITY INSURANCE 111-5-1591-314 $335,018.78 $332,000.00 $350,000.00 5.422% CONTRACTED SERVICES 111-5-1591-313 $824.79 $5,000.00 $0.00 -100% LEGAL SERVICES 111-5-1591-312 $227,250.00 $275,000.00 $250,000.00 -9.091% CLAIMS 111-5-1591-332 $26,931.87 $40,000.00 $30,000.00 -25% TUITION REIMBURSEMENT 111-5-1591-353 Total Services: $100,000.00 $836,893.63 $986,000.00 $1,045,500.00 6.034% $72,817.56 $125,000.00 $100,000.00 -20% $72,817.56 $125,000.00 $100,000.00 -20% Special Projects SPECIAL EVENTS 111-5-1591-410 Total Special Projects: Debt Service – Interest/Fees TRUST/AGENCY FEES 111-5-1591-773 $300.00 $500.00 $500.00 0% EXCISE BOND PRINCIPLE 111-5-1591-759 $0.00 $164,000.00 $170,000.00 3.659% INTEREST 111-5-1591-750 $56,900.00 $120,500.00 $111,000.00 -7.884% Total Debt Service – Interest/Fees: $57,200.00 $285,000.00 $281,500.00 -1.228% Total Non-Departmental General: $12,414,568.19 $13,118,500.00 $3,003,000.00 -77.109% City of El Mirage | Budget Book 2021 Page 179 Development Services The El Mirage Development Services Department ensures responsible planning and development within the City via the Planning & Zoning and Geographic Information System (GIS). The department as a whole aims to provide quality customer service for all City of El Mirage customers while enforcing compliance with applicable City Codes and the General Plan. The department contains four divisions: Building Safety, Code Compliance, Community Development, and Engineering. Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 15.0 14.0 14.0 13.3 City of El Mirage | Budget Book 2021 FY2021 13.3 Page 180 Development Services Budget $1,994,000 $262,500 (13.16% vs. prior year) Development Services (DS) Proposed and Historical Budget vs. Actual 2,500k 2,000k 1,500k 1,000k 500k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted Development Services (DS) Budgeted Expenditures C Code ode C Compliance ompliance ((13.6%) 13.6%) Engineering Engineering (38.7%) (38.7%) Building uilding S Safety afety ((23.0%) 23.0%) B C Community ommunity Development Development (24.7%) (24.7%) City of El Mirage | Budget Book 2021 Page 181 Development Services (DS) Historical and Budgeted Expenditures Over Time 2.5 Millions 2 1.5 1 0.5 Code Compliance Building Safety Community Development FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Engineering Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Development Services Community Development Personnel Services AZ JOB TRAINING TAX 111-5-1612-142 $0.00 $2,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1612-141 $117.99 $2,000.00 $2,000.00 0% WORKERS COMPENSATION 111-5-1612-140 $412.00 $4,000.00 $4,000.00 0% ASRS CONTRIBUTION 111-5-1612-132 $25,827.75 $28,000.00 $30,000.00 7.143% MEDICARE CONTRIBUTION 111-5-1612-131 $3,111.85 $4,000.00 $4,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1612-130 $13,305.90 $14,000.00 $16,000.00 14.286% HEALTH-LIFE-DENTAL INSURANCE 111-5-1612-120 $28,815.20 $32,000.00 $34,000.00 6.25% COMP TIME 111-5-1612-117 $13.44 $0.00 $0.00 SALARIES AND WAGES 111-5-1612-110 Total Personnel Services: $222,310.64 $238,000.00 $254,000.00 6.723% $293,914.77 $324,000.00 $344,000.00 6.173% $5,409.06 $6,000.00 $6,000.00 0% Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1612-254 OPERATING MATERIAL & SUPPLIES 111-5-1612-249 $193.68 $500.00 $1,000.00 100% SOFTWARE PURCHASE 111-5-1612-248 $1,784.21 $2,000.00 $2,000.00 0% EQUIPMENT/FURNITURE PURCHASE 111-5-1612-237 $3,861.61 $4,000.00 $1,000.00 -75% COMPUTER/PRINTER SUPPLIES 111-5-1612-232 $131.10 $1,000.00 $1,000.00 0% OFFICE SUPPLIES 111-5-1612-230 $261.67 $500.00 $500.00 0% $11,641.33 $14,000.00 $11,500.00 -17.857% 0% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1612-381 $1,159.40 $1,500.00 $1,500.00 DUES-MEMBERSHIPS-FEES 111-5-1612-370 $618.00 $1,000.00 $1,000.00 0% MAILING COST 111-5-1612-362 $525.65 $500.00 $500.00 0% PUBLISHING/ADVERTISEMENT COST 111-5-1612-361 $1,417.33 $1,500.00 $1,500.00 0% PRINTING COST 111-5-1612-360 $62.72 $500.00 $500.00 0% City of El Mirage | Budget Book 2021 Page 182 Name ACCOUNT ID CONFERENCE,SEMINARS & TRAINING 111-5-1612-351 TRAVEL AND PER DIEM 111-5-1612-350 $286.38 $500.00 $500.00 0% PROFESSIONAL SERVICES 111-5-1612-311 $5,000.00 $35,500.00 $85,500.00 140.845% $9,384.48 $42,000.00 $92,000.00 119.048% Total Services: FY2020 Actual FY2020 Budgeted FY2021 Budgeted $315.00 $1,000.00 $1,000.00 % Change Notes 0% Special Projects SPECIAL PROJECTS 111-5-1612-418 Total Special Projects: $44,987.75 $85,000.00 $45,000.00 -47.059% $44,987.75 $85,000.00 $45,000.00 -47.059% $0.00 $80,000.00 $0.00 -100% $0.00 $80,000.00 $0.00 -100% $359,928.33 $545,000.00 $492,500.00 -9.633% Capital Outlays/Projects LAND IMPROVEMENTS 111-5-1612-658 Total Capital Outlays/Projects: Total Community Development: Engineering Personnel Services AZ JOB TRAINING TAX 111-5-1613-142 $0.00 $3,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1613-141 $100.80 $2,000.00 $2,000.00 0% WORKERS COMPENSATION 111-5-1613-140 $2,647.00 $5,000.00 $5,000.00 0% ASRS CONTRIBUTION 111-5-1613-132 $28,777.68 $32,000.00 $35,000.00 9.375% MEDICARE CONTRIBUTION 111-5-1613-131 $3,435.33 $4,000.00 $5,000.00 25% SOCIAL SECURITY CONTRIBUTION 111-5-1613-130 $14,688.83 $16,000.00 $18,000.00 12.5% HEALTH-LIFE-DENTAL INSURANCE 111-5-1613-120 $33,829.69 $39,000.00 $41,000.00 5.128% COMP TIME 111-5-1613-117 $1,292.56 $0.00 $0.00 OVERTIME 111-5-1613-111 $3,182.50 $0.00 $5,000.00 SALARIES AND WAGES 111-5-1613-110 Total Personnel Services: $240,518.49 $258,000.00 $275,000.00 6.589% $328,472.88 $359,000.00 $386,000.00 7.521% $1,987.64 $3,000.00 $3,000.00 0% Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1613-254 VEHICLE MAINTENANCE/REPAIRS 111-5-1613-253 $684.15 $2,000.00 $2,000.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1613-249 $278.57 $1,000.00 $1,000.00 0% SOFTWARE PURCHASE 111-5-1613-248 $1,822.80 $2,500.00 $4,000.00 60% EQUIPMENT/FURNITURE PURCHASE 111-5-1613-237 $2,404.04 $4,500.00 $1,000.00 -77.778% COMPUTER/PRINTER SUPPLIES 111-5-1613-232 $268.21 $1,000.00 $1,000.00 0% OFFICE SUPPLIES 111-5-1613-230 $154.74 $1,000.00 $1,000.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1613-213 $122.05 $1,000.00 $1,000.00 0% FUEL AND LUBRICANTS 111-5-1613-211 $1,344.81 $1,500.00 $1,500.00 0% SMALL TOOLS/EQUIP/PARTS 111-5-1613-210 $362.84 $500.00 $500.00 0% $9,429.85 $18,000.00 $16,000.00 -11.111% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1613-381 $1,689.49 $2,500.00 $2,500.00 0% DUES-MEMBERSHIPS-FEES 111-5-1613-370 $0.00 $1,000.00 $1,500.00 50% MAILING COST 111-5-1613-362 $200.65 $500.00 $500.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1613-351 $255.00 $1,500.00 $1,500.00 0% City of El Mirage | Budget Book 2021 Page 183 Name ACCOUNT ID TRAVEL AND PER DIEM 111-5-1613-350 PROFESSIONAL SERVICES 111-5-1613-311 Total Services: FY2020 Actual FY2020 Budgeted FY2021 Budgeted $0.00 $1,000.00 $1,000.00 % Change Notes 0% $23,930.60 $42,500.00 $42,500.00 0% $26,075.74 $49,000.00 $49,500.00 1.020% $26,904.12 $35,000.00 $35,000.00 0% $26,904.12 $35,000.00 $321,000.00 817.143% $390,882.59 $461,000.00 $772,500.00 67.570% Capital Outlays/Projects VEHICLES 111-5-1613-650 BUILDINGS AND IMPROVEMENTS 111-5-1613-656 Total Capital Outlays/Projects: Total Engineering: $286,000.00 Code Compliance Personnel Services AZ JOB TRAINING TAX 111-5-1614-142 $0.00 $2,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1614-141 $75.61 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1614-140 $2,012.00 $4,000.00 $4,000.00 0% ASRS CONTRIBUTION 111-5-1614-132 $17,798.45 $20,000.00 $21,000.00 5% MEDICARE CONTRIBUTION 111-5-1614-131 $2,055.53 $3,000.00 $3,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1614-130 $8,789.18 $10,000.00 $11,000.00 10% HEALTH-LIFE-DENTAL INSURANCE 111-5-1614-120 $13,427.77 $15,000.00 $16,000.00 6.667% COMP TIME 111-5-1614-117 $646.24 $0.00 $0.00 OVERTIME 111-5-1614-111 $1,772.20 $1,000.00 $3,000.00 200% SALARIES AND WAGES 111-5-1614-110 $144,403.77 $156,000.00 $167,000.00 7.051% $190,980.75 $212,000.00 $226,000.00 6.604% Total Personnel Services: Supplies VEHICLE MAINTENANCE/REPAIRS 111-5-1614-253 $141.00 $2,500.00 $2,500.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1614-249 $150.00 $1,000.00 $1,000.00 0% EQUIPMENT/FURNITURE PURCHASE 111-5-1614-237 $1,544.46 $1,000.00 $1,000.00 0% UNIFORMS 111-5-1614-233 $1,211.01 $2,500.00 $2,500.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1614-232 $0.00 $500.00 $500.00 0% OFFICE SUPPLIES 111-5-1614-230 $439.94 $1,000.00 $1,000.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1614-213 $0.00 $500.00 $500.00 0% FUEL AND LUBRICANTS 111-5-1614-211 $2,070.89 $3,500.00 $3,500.00 0% SMALL TOOLS/EQUIP/PARTS 111-5-1614-210 $0.00 $1,000.00 $1,000.00 0% $5,557.30 $13,500.00 $13,500.00 0% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1614-381 $3,131.47 $2,000.00 $2,000.00 0% MAILING COST 111-5-1614-362 $400.00 $1,500.00 $1,500.00 0% PUBLISHING/ADVERTISEMENT COST 111-5-1614-361 $0.00 $500.00 $500.00 0% PRINTING COST 111-5-1614-360 $467.56 $1,000.00 $1,000.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1614-351 $0.00 $1,000.00 $1,000.00 0% $3,999.03 $6,000.00 $6,000.00 0% $4,351.30 $25,000.00 $25,000.00 0% Total Services: Special Projects NEIGHBORHOOD REVITILIZATION 111-5-1614-420 City of El Mirage | Budget Book 2021 Page 184 Name ACCOUNT ID Total Special Projects: Total Code Compliance: FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes $4,351.30 $25,000.00 $25,000.00 0% $204,888.38 $256,500.00 $270,500.00 5.458% Building Safety Personnel Services AZ JOB TRAINING TAX 111-5-1615-142 $0.00 $3,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1615-141 $127.02 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1615-140 $1,565.00 $4,000.00 $4,000.00 0% ASRS CONTRIBUTION 111-5-1615-132 $19,471.45 $24,000.00 $29,000.00 20.833% MEDICARE CONTRIBUTION 111-5-1615-131 $2,238.23 $3,000.00 $4,000.00 33.333% SOCIAL SECURITY CONTRIBUTION 111-5-1615-130 $9,570.40 $13,000.00 $15,000.00 15.385% HEALTH-LIFE-DENTAL INSURANCE 111-5-1615-120 $27,158.89 $39,000.00 $41,000.00 5.128% OVERTIME 111-5-1615-111 $4,523.04 $0.00 $10,000.00 SALARIES AND WAGES 111-5-1615-110 $156,265.77 $197,000.00 $219,000.00 11.168% $220,919.80 $284,000.00 $323,000.00 13.732% Total Personnel Services: Supplies VEHICLE MAINTENANCE/REPAIRS 111-5-1615-253 $809.51 $1,500.00 $1,500.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1615-249 $212.40 $1,000.00 $1,500.00 50% EQUIPMENT/FURNITURE PURCHASE 111-5-1615-237 $2,404.04 $3,500.00 $1,000.00 -71.429% UNIFORMS 111-5-1615-233 $0.00 $500.00 $500.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1615-232 $118.25 $500.00 $500.00 0% OFFICE SUPPLIES 111-5-1615-230 $225.13 $500.00 $500.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1615-213 $200.00 $500.00 $500.00 0% FUEL AND LUBRICANTS 111-5-1615-211 $491.13 $1,500.00 $1,500.00 0% SMALL TOOLS/EQUIP/PARTS 111-5-1615-210 $25.14 $500.00 $500.00 0% $4,485.60 $10,000.00 $8,000.00 -20% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1615-381 $1,260.39 $2,000.00 $2,000.00 0% MISCELLANEOUS EXPENSES 111-5-1615-377 $0.00 $2,000.00 $2,000.00 0% DUES-MEMBERSHIPS-FEES 111-5-1615-370 $1,010.00 $1,000.00 $1,500.00 50% MAILING COST 111-5-1615-362 $1.15 $500.00 $500.00 0% PRINTING COST 111-5-1615-360 $699.10 $1,000.00 $1,000.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1615-351 $750.00 $1,000.00 $1,500.00 50% TRAVEL AND PER DIEM 111-5-1615-350 $0.00 $500.00 $1,000.00 100% CONTRACTED SERVICES 111-5-1615-313 $55,352.50 $20,000.00 $40,000.00 100% $59,073.14 $28,000.00 $49,500.00 76.786% $16,225.00 $120,000.00 $50,000.00 -58.333% $16,225.00 $120,000.00 $50,000.00 -58.333% $27,822.24 $27,000.00 $28,000.00 3.704% Total Services: Special Projects SPECIAL PROJECTS 111-5-1615-418 Total Special Projects: Capital Outlays/Projects VEHICLES 111-5-1615-650 City of El Mirage | Budget Book 2021 Page 185 Name ACCOUNT ID Total Capital Outlays/Projects: FY2020 Actual FY2020 Budgeted FY2021 Budgeted $27,822.24 Total Building Safety: Total Development Services: $27,000.00 % Change Notes $28,000.00 3.704% $328,525.78 $469,000.00 $458,500.00 -2.239% $1,284,225.08 $1,731,500.00 $1,994,000.00 15.160% Significant Changes Professional Services increased by $50,000 due to technical evaluation of Title XV and zoning code update for rural area. Contracted Services increased by $40,000 due to vacancy in staff position. Accomplishments 1. Received over 45 Zoning Development Applications. 2. Initiation of the 2020 General Plan Update. 3. Completion of several high-profile Capital Improvement Projects. 4. Release of the Design and Development Standards Manual. 5. Completion of the 2019 Americans with Disability Act (ADA) Transition Plan. Objectives Provide timely review and permitting through the Planning & Zoning, Engineering and Building Safety Divisions. Review and processing Zoning and Special Event applications. Review and update the Zoning Code to reflect the Land Use Chapter of the General Plan and vision of City Council. Management of engineering related Capital Improvement Program (CIP). Management of engineering related grants awarded to the City. Review and update of City Code Amendments to the 2018 International Codes. City of El Mirage | Budget Book 2021 Page 186 Performance Program Strategic Initiative Actual FY 2017/18 775 Actual FY 2018/19 625 Projected FY 2019/20 700 Target FY 2020/21 700 Zoning and Special Event Applications 43 34 33 30 Program Performance Effective Government Effective Government Safe Community Total Permits Processed Zoning Code Updates 6 4 5 5 Superior Infrastructure Secure Future Number of CIPs Completed 2 17 10 10 Number of Grant Dollars Awarded (in $1,000s) Update City Building Code Ordinance 400 450 1,000 400 0 0 1 1 Safe Community Analysis of Program Performance: 1. Permits submitted remains fairly steady and department is able to process them with current staff. 2. Applications are expected to increase in the upcoming years. More organizations/groups are hosting special events. 3. Update Code to summarize opportunities and deficiencies in the existing Zoning Code Ordinance and define recommended revisions. 4. Department closes out an average of 10 CIPs per year over a longer time frame. Individual years can skew numbers as some years tend to be heavier in the design phase or larger projects can take over a year to construct or are often delayed in schedule. 5. CDBG has consistently provided approximately $400k over the years, but there are numerous grants from MAG this FY that the Department has submitted applications for which results in a larger projected dollar amount. 6. Coordinate Update Building Code ordinance with the Fire Department. City of El Mirage | Budget Book 2021 Page 187 Community Development The El Mirage Community Development Department ensures responsible planning and development within the City via the Planning & Zoning, Geographic Information System (GIS), Engineering and Building Safety functions. The Department as a whole aims to provide quality customer service for all City of El Mirage customers while enforcing compliance with applicable City codes and the General Plan. PLANNING AND ZONING's primary function is to ensure that both existing and proposed developments adhere to current government regulations. Planning and Zoning also specializes in long range planning which is achieved by updating the City's General Plan periodically The El Mirage Community Development Department ensures responsible planning and development within the City via the Planning & Zoning, Geographic Information System (GIS), Engineering and Building Safety functions. The Department as a whole aims to provide quality customer service for all City of El Mirage customers while enforcing compliance with applicable City codes and the General Plan. GEOGRAPHIC INFORMATION SYSTEM (GIS) is responsible for maintaining and updating the City's GIS database. GIS is a geographic information system that integrates hardware, software, and data for capturing, managing, analyzing, and displaying all forms of geographically referenced information. GIS provides support for internal and public inquiries. Community Development Budget $492,500 -$52,500 (-10.66% vs. prior year) DS - Community Development Division Proposed and Historical Budget vs. Actual 600k 500k 400k 300k 200k 100k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 188 DS - Community Development Division Budgeted Expenditures Supplies upplies ((2.3%) 2.3%) S C Capital apital O Outlays/Projects utlays/Projects (0.0%) (0.0%) Special Special Projects Projects (9.1%) (9.1%) Services ervices ((18.7%) 18.7%) S Personnel Personnel Services Services (69.8%) (69.8%) DS - Community Development Division Historical and Budgeted Expenditures Over Time 0.6 0.5 Millions 0.4 0.3 0.2 0.1 Capital Outlays/Projects Supplies Special Projects Services FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Community Development Personnel Services AZ JOB TRAINING TAX 111-5-1612-142 $0.00 $2,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1612-141 $117.99 $2,000.00 $2,000.00 0% WORKERS COMPENSATION 111-5-1612-140 $412.00 $4,000.00 $4,000.00 0% ASRS CONTRIBUTION 111-5-1612-132 $25,827.75 $28,000.00 $30,000.00 7.143% MEDICARE CONTRIBUTION 111-5-1612-131 $3,111.85 $4,000.00 $4,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1612-130 $13,305.90 $14,000.00 $16,000.00 14.286% HEALTH-LIFE-DENTAL INSURANCE 111-5-1612-120 $28,815.20 $32,000.00 $34,000.00 6.25% COMP TIME 111-5-1612-117 $13.44 $0.00 $0.00 SALARIES AND WAGES 111-5-1612-110 $222,310.64 $238,000.00 $254,000.00 6.723% $293,914.77 $324,000.00 $344,000.00 6.173% Total Personnel Services: City of El Mirage | Budget Book 2021 Page 189 Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1612-254 $5,409.06 $6,000.00 $6,000.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1612-249 $193.68 $500.00 $1,000.00 100% SOFTWARE PURCHASE 111-5-1612-248 $1,784.21 $2,000.00 $2,000.00 0% EQUIPMENT/FURNITURE PURCHASE 111-5-1612-237 $3,861.61 $4,000.00 $1,000.00 -75% COMPUTER/PRINTER SUPPLIES 111-5-1612-232 $131.10 $1,000.00 $1,000.00 0% OFFICE SUPPLIES 111-5-1612-230 $261.67 $500.00 $500.00 0% $11,641.33 $14,000.00 $11,500.00 -17.857% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1612-381 $1,159.40 $1,500.00 $1,500.00 0% DUES-MEMBERSHIPS-FEES 111-5-1612-370 $618.00 $1,000.00 $1,000.00 0% MAILING COST 111-5-1612-362 $525.65 $500.00 $500.00 0% PUBLISHING/ADVERTISEMENT COST 111-5-1612-361 $1,417.33 $1,500.00 $1,500.00 0% PRINTING COST 111-5-1612-360 $62.72 $500.00 $500.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1612-351 $315.00 $1,000.00 $1,000.00 0% TRAVEL AND PER DIEM 111-5-1612-350 $286.38 $500.00 $500.00 0% PROFESSIONAL SERVICES 111-5-1612-311 $5,000.00 $35,500.00 $85,500.00 140.845% $9,384.48 $42,000.00 $92,000.00 119.048% $44,987.75 $85,000.00 $45,000.00 -47.059% $44,987.75 $85,000.00 $45,000.00 -47.059% $0.00 $80,000.00 $0.00 -100% $0.00 $80,000.00 $0.00 -100% $359,928.33 $545,000.00 $492,500.00 -9.633% Total Services: Special Projects SPECIAL PROJECTS 111-5-1612-418 Total Special Projects: Capital Outlays/Projects LAND IMPROVEMENTS 111-5-1612-658 Total Capital Outlays/Projects: Total Community Development: City of El Mirage | Budget Book 2021 Page 190 Engineering Engineering is responsible for providing in-house professional, responsive and municipal engineering services to the citizens of El Mirage, as well as other departments within the City. Staff efforts are focused on providing a high level of expertise in the development of citywide improvements while protecting the health, safety and welfare of the public. Engineering also manages capital improvement projects with the goal of delivering a quality product that is on schedule and within fiscal requirements. Engineering interacts with the public, designers, consultants, developers and contractors to address activities such as infrastructure planning, project design, construction management, traffic signal control, public and private development, plan review and grant coordination. Engineering Budget $772,500 $311,500 (40.32% vs. prior year) DS - Engineering Division Proposed and Historical Budget vs. Actual City of El Mirage | Budget Book 2021 Page 191 1,000k 800k 600k 400k 200k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted DS - Engineering Division Budgeted Expenditures S Supplies upplies ((2.1%) 2.1%) Services Services (6.4%) (6.4%) Personnel Personnel Services Services (50.0%) (50.0%) Capital Outlays/Projects (41.6%) (41.6%) Capital Outlays/Projects City of El Mirage | Budget Book 2021 Page 192 DS - Engineering Division Historical and Budgeted Expenditures Over Time 1 Millions 0.8 0.6 0.4 0.2 Supplies Name FY 20 21 FY 20 20 0 Services Capital Outlays/Projects ACCOUNT ID Personnel Services FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Engineering Personnel Services AZ JOB TRAINING TAX 111-5-1613-142 $0.00 $3,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1613-141 $100.80 $2,000.00 $2,000.00 0% WORKERS COMPENSATION 111-5-1613-140 $2,647.00 $5,000.00 $5,000.00 0% ASRS CONTRIBUTION 111-5-1613-132 $28,777.68 $32,000.00 $35,000.00 9.375% MEDICARE CONTRIBUTION 111-5-1613-131 $3,435.33 $4,000.00 $5,000.00 25% SOCIAL SECURITY CONTRIBUTION 111-5-1613-130 $14,688.83 $16,000.00 $18,000.00 12.5% HEALTH-LIFE-DENTAL INSURANCE 111-5-1613-120 $33,829.69 $39,000.00 $41,000.00 5.128% COMP TIME 111-5-1613-117 $1,292.56 $0.00 $0.00 OVERTIME 111-5-1613-111 $3,182.50 $0.00 $5,000.00 SALARIES AND WAGES 111-5-1613-110 Total Personnel Services: $240,518.49 $258,000.00 $275,000.00 6.589% $328,472.88 $359,000.00 $386,000.00 7.521% $1,987.64 $3,000.00 $3,000.00 0% Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1613-254 VEHICLE MAINTENANCE/REPAIRS 111-5-1613-253 $684.15 $2,000.00 $2,000.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1613-249 $278.57 $1,000.00 $1,000.00 0% SOFTWARE PURCHASE 111-5-1613-248 $1,822.80 $2,500.00 $4,000.00 60% EQUIPMENT/FURNITURE PURCHASE 111-5-1613-237 $2,404.04 $4,500.00 $1,000.00 -77.778% COMPUTER/PRINTER SUPPLIES 111-5-1613-232 $268.21 $1,000.00 $1,000.00 0% OFFICE SUPPLIES 111-5-1613-230 $154.74 $1,000.00 $1,000.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1613-213 $122.05 $1,000.00 $1,000.00 0% FUEL AND LUBRICANTS 111-5-1613-211 $1,344.81 $1,500.00 $1,500.00 0% SMALL TOOLS/EQUIP/PARTS 111-5-1613-210 $362.84 $500.00 $500.00 0% $9,429.85 $18,000.00 $16,000.00 -11.111% $1,689.49 $2,500.00 $2,500.00 0% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1613-381 City of El Mirage | Budget Book 2021 Page 193 Name ACCOUNT ID DUES-MEMBERSHIPS-FEES 111-5-1613-370 $0.00 MAILING COST 111-5-1613-362 $200.65 CONFERENCE,SEMINARS & TRAINING 111-5-1613-351 $255.00 TRAVEL AND PER DIEM 111-5-1613-350 $0.00 PROFESSIONAL SERVICES 111-5-1613-311 Total Services: FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes $1,000.00 $1,500.00 50% $500.00 $500.00 0% $1,500.00 $1,500.00 0% $1,000.00 $1,000.00 0% $23,930.60 $42,500.00 $42,500.00 0% $26,075.74 $49,000.00 $49,500.00 1.020% $26,904.12 $35,000.00 $35,000.00 0% Capital Outlays/Projects VEHICLES 111-5-1613-650 BUILDINGS AND IMPROVEMENTS 111-5-1613-656 Total Capital Outlays/Projects: Total Engineering: City of El Mirage | Budget Book 2021 $286,000.00 $26,904.12 $35,000.00 $321,000.00 817.143% $390,882.59 $461,000.00 $772,500.00 67.570% Page 194 Code Compliance 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. Code Compliance Budget $270,500 $14,000 (5.18% vs. prior year) DS - Code Compliance Division Proposed and Historical Budget vs. Actual 500k 400k 300k 200k 100k 0 FY2017 FY2018 FY2019 Actual City of El Mirage | Budget Book 2021 FY2020 FY2021 Budgeted Page 195 DS - Code Compliance Division Budgeted Expenditures Capital apital O Outlays/Projects utlays/Projects (0.0%) (0.0%) C Services (2.2%) Services (2.2%) S Supplies upplies ((5.0%) 5.0%) Special Projects (9.2%) (9.2%) Special Projects Personnel Personnel Services Services (83.5%) (83.5%) DS - Code Compliance Division Historical and Budgeted Expenditures Over Time 0.4 Millions 0.3 0.2 0.1 Supplies Special Projects FY 20 21 FY 20 20 Services FY 20 19 Capital Outlays/Projects FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Code Compliance Personnel Services AZ JOB TRAINING TAX 111-5-1614-142 $0.00 $2,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1614-141 $75.61 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1614-140 $2,012.00 $4,000.00 $4,000.00 0% ASRS CONTRIBUTION 111-5-1614-132 $17,798.45 $20,000.00 $21,000.00 5% MEDICARE CONTRIBUTION 111-5-1614-131 $2,055.53 $3,000.00 $3,000.00 0% SOCIAL SECURITY CONTRIBUTION 111-5-1614-130 $8,789.18 $10,000.00 $11,000.00 10% HEALTH-LIFE-DENTAL INSURANCE 111-5-1614-120 $13,427.77 $15,000.00 $16,000.00 6.667% COMP TIME 111-5-1614-117 $646.24 $0.00 $0.00 OVERTIME 111-5-1614-111 $1,772.20 $1,000.00 $3,000.00 200% SALARIES AND WAGES 111-5-1614-110 $144,403.77 $156,000.00 $167,000.00 7.051% City of El Mirage | Budget Book 2021 Page 196 Name ACCOUNT ID Total Personnel Services: FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes $190,980.75 $212,000.00 $226,000.00 6.604% Supplies VEHICLE MAINTENANCE/REPAIRS 111-5-1614-253 $141.00 $2,500.00 $2,500.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1614-249 $150.00 $1,000.00 $1,000.00 0% EQUIPMENT/FURNITURE PURCHASE 111-5-1614-237 $1,544.46 $1,000.00 $1,000.00 0% UNIFORMS 111-5-1614-233 $1,211.01 $2,500.00 $2,500.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1614-232 $0.00 $500.00 $500.00 0% OFFICE SUPPLIES 111-5-1614-230 $439.94 $1,000.00 $1,000.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1614-213 $0.00 $500.00 $500.00 0% FUEL AND LUBRICANTS 111-5-1614-211 $2,070.89 $3,500.00 $3,500.00 0% SMALL TOOLS/EQUIP/PARTS 111-5-1614-210 $0.00 $1,000.00 $1,000.00 0% $5,557.30 $13,500.00 $13,500.00 0% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1614-381 $3,131.47 $2,000.00 $2,000.00 0% MAILING COST 111-5-1614-362 $400.00 $1,500.00 $1,500.00 0% PUBLISHING/ADVERTISEMENT COST 111-5-1614-361 $0.00 $500.00 $500.00 0% PRINTING COST 111-5-1614-360 $467.56 $1,000.00 $1,000.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1614-351 $0.00 $1,000.00 $1,000.00 0% $3,999.03 $6,000.00 $6,000.00 0% $4,351.30 $25,000.00 $25,000.00 0% $4,351.30 $25,000.00 $25,000.00 0% $204,888.38 $256,500.00 $270,500.00 5.458% Total Services: Special Projects NEIGHBORHOOD REVITILIZATION 111-5-1614-420 Total Special Projects: Total Code Compliance: City of El Mirage | Budget Book 2021 Page 197 Building Safety Building Safety is responsible for ensuring that all structures within the City are designed and constructed according to the latest adopted City codes and standard industry practices. This is accomplished by providing technical information and support to the general public and developers during the pre-construction phase of projects, providing a thorough review of plans and other applicable documents during the design phase and then inspecting all vertical construction to verify the structure complies with City regulations. Engineering also confirms that all existing and proposed sites can accommodate fire prevention needs such as adequate fire access and fire suppression requirements. Building Safety Budget $458,500 -$10,500 (-2.29% vs. prior year) DS - Building Safety Division Proposed and Historical Budget vs. Actual City of El Mirage | Budget Book 2021 Page 198 500k 400k 300k 200k 100k 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted DS - Building Safety Division Budgeted Expenditures Supplies Supplies ((1.7%) 1.7%) Capital Capital O Outlays/Projects utlays/Projects (6.1%) (6.1%) S Services ervices ((10.8%) 10.8%) S Special pecial P Projects rojects ((10.9%) 10.9%) Personnel Personnel Services Services (70.4%) (70.4%) City of El Mirage | Budget Book 2021 Page 199 DS - Building Safety Division Historical and Budgeted Expenditures Over Time 0.5 Millions 0.4 0.3 0.2 0.1 FY 20 20 Capital Outlays/Projects Services Special Projects FY 20 21 FY 20 19 Supplies FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Building Safety Personnel Services AZ JOB TRAINING TAX 111-5-1615-142 $0.00 $3,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-1615-141 $127.02 $1,000.00 $1,000.00 0% WORKERS COMPENSATION 111-5-1615-140 $1,565.00 $4,000.00 $4,000.00 0% ASRS CONTRIBUTION 111-5-1615-132 $19,471.45 $24,000.00 $29,000.00 20.833% MEDICARE CONTRIBUTION 111-5-1615-131 $2,238.23 $3,000.00 $4,000.00 33.333% SOCIAL SECURITY CONTRIBUTION 111-5-1615-130 $9,570.40 $13,000.00 $15,000.00 15.385% HEALTH-LIFE-DENTAL INSURANCE 111-5-1615-120 $27,158.89 $39,000.00 $41,000.00 5.128% OVERTIME 111-5-1615-111 $4,523.04 $0.00 $10,000.00 SALARIES AND WAGES 111-5-1615-110 $156,265.77 $197,000.00 $219,000.00 11.168% $220,919.80 $284,000.00 $323,000.00 13.732% Total Personnel Services: Supplies VEHICLE MAINTENANCE/REPAIRS 111-5-1615-253 $809.51 $1,500.00 $1,500.00 0% OPERATING MATERIAL & SUPPLIES 111-5-1615-249 $212.40 $1,000.00 $1,500.00 50% EQUIPMENT/FURNITURE PURCHASE 111-5-1615-237 $2,404.04 $3,500.00 $1,000.00 -71.429% UNIFORMS 111-5-1615-233 $0.00 $500.00 $500.00 0% COMPUTER/PRINTER SUPPLIES 111-5-1615-232 $118.25 $500.00 $500.00 0% OFFICE SUPPLIES 111-5-1615-230 $225.13 $500.00 $500.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-1615-213 $200.00 $500.00 $500.00 0% FUEL AND LUBRICANTS 111-5-1615-211 $491.13 $1,500.00 $1,500.00 0% SMALL TOOLS/EQUIP/PARTS 111-5-1615-210 $25.14 $500.00 $500.00 0% $4,485.60 $10,000.00 $8,000.00 -20% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-1615-381 $1,260.39 $2,000.00 $2,000.00 0% MISCELLANEOUS EXPENSES 111-5-1615-377 $0.00 $2,000.00 $2,000.00 0% DUES-MEMBERSHIPS-FEES 111-5-1615-370 $1,010.00 $1,000.00 $1,500.00 50% City of El Mirage | Budget Book 2021 Page 200 Name ACCOUNT ID MAILING COST 111-5-1615-362 FY2020 Actual FY2020 Budgeted FY2021 Budgeted $1.15 $500.00 $500.00 % Change Notes 0% PRINTING COST 111-5-1615-360 $699.10 $1,000.00 $1,000.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-1615-351 $750.00 $1,000.00 $1,500.00 50% TRAVEL AND PER DIEM 111-5-1615-350 $0.00 $500.00 $1,000.00 100% CONTRACTED SERVICES 111-5-1615-313 $55,352.50 $20,000.00 $40,000.00 100% $59,073.14 $28,000.00 $49,500.00 76.786% $16,225.00 $120,000.00 $50,000.00 -58.333% $16,225.00 $120,000.00 $50,000.00 -58.333% $27,822.24 $27,000.00 $28,000.00 3.704% Total Capital Outlays/Projects: $27,822.24 $27,000.00 $28,000.00 3.704% Total Building Safety: $328,525.78 $469,000.00 $458,500.00 -2.239% Total Services: Special Projects SPECIAL PROJECTS 111-5-1615-418 Total Special Projects: Capital Outlays/Projects VEHICLES 111-5-1615-650 City of El Mirage | Budget Book 2021 Page 201 Police 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. Organizational Chart Personnel Authorized BUDGETED POSTIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 55.0 55.5 64.5 69.0 City of El Mirage | Budget Book 2021 FY2021 69.5 Page 202 Police Budget $10,126,500 $181,500 (1.79% vs. prior year) Police Proposed and Historical Budget vs. Actual 12M 10M 8M 6M 4M 2M 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted Police Budgeted Expenditures Special Projects (1.5%) (1.5%) Special Projects C Capital apital O Outlays/Projects utlays/Projects (4.5%) (4.5%) S Supplies upplies ((5.3%) 5.3%) Services Services (9.2%) (9.2%) Personnel Personnel Services Services (79.5%) (79.5%) City of El Mirage | Budget Book 2021 Page 203 Police Historical and Budgeted Expenditures Over Time 12.5 Millions 10 7.5 5 2.5 Special Projects Capital Outlays/Projects Supplies Services FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Police General Personnel Services LABOR DISTRIBUTION 111-5-2111-199 -$289,480.70 -$473,500.00 -$503,000.00 6.230% AZ JOB TRAINING TAX 111-5-2111-142 $0.00 $35,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-2111-141 $2,082.28 $19,000.00 $19,000.00 0% WORKERS COMPENSATION 111-5-2111-140 $139,661.00 $230,000.00 $233,000.00 1.304% DEFERRED COMPENSATION 111-5-2111-134 $38,535.00 $43,000.00 $43,000.00 0% PSPRS CONTRIBUTION 111-5-2111-133 $1,287,458.86 $1,445,000.00 $1,446,000.00 0.069% ASRS CONTRIBUTION 111-5-2111-132 $113,217.65 $129,000.00 $142,000.00 10.078% MEDICARE CONTRIBUTION 111-5-2111-131 $67,481.94 $76,000.00 $80,000.00 5.263% SOCIAL SECURITY CONTRIBUTION 111-5-2111-130 $287,852.03 $316,000.00 $338,000.00 6.962% CANCER INSURANCE 111-5-2111-121 $2,350.00 $4,000.00 $4,000.00 0% HEALTH-LIFE-DENTAL INSURANCE 111-5-2111-120 $607,215.26 $727,000.00 $775,000.00 6.602% COMP TIME 111-5-2111-117 $30,854.01 $0.00 $0.00 HOLIDAY PAY 111-5-2111-112 $184,710.78 $161,000.00 $165,000.00 2.484% OVERTIME 111-5-2111-111 $376,074.54 $300,000.00 $410,000.00 36.667% SALARIES AND WAGES 111-5-2111-110 Total Personnel Services: $4,185,870.35 $4,720,000.00 $4,903,000.00 3.877% $7,033,883.00 $7,731,500.00 $8,055,000.00 4.184% Supplies SOFTWARE MAINT CONTRACT 111-5-2111-265 $138,114.28 $123,000.00 $144,500.00 17.480% DATA INFRASTRUCTURE SERVICES 111-5-2111-263 $47,445.23 $60,000.00 $55,000.00 -8.333% COPIER USAGE/SUPPLIES/MAINT 111-5-2111-254 $1,254.33 $2,500.00 $2,500.00 0% VEHICLE MAINTENANCE/REPAIRS 111-5-2111-253 $68,610.85 $71,000.00 $76,500.00 7.746% COMM EQUIP MAINTENANCE/REPAIRS 111-5-2111-252 $374.67 $2,000.00 $2,000.00 0% COMPUTER/PRINTER MAINTENANCE 111-5-2111-251 $3.57 $0.00 $0.00 BUILDING MAINTENANCE/REPAIRS 111-5-2111-250 $10,501.17 $12,500.00 $12,500.00 0% OPERATING MATERIAL & SUPPLIES 111-5-2111-249 $11,686.99 $15,000.00 $15,000.00 0% SOFTWARE PURCHASE 111-5-2111-248 $920.32 $2,000.00 $2,000.00 0% City of El Mirage | Budget Book 2021 Page 204 Name ACCOUNT ID PUBLIC EDUCATION 111-5-2111-240 EQUIPMENT/FURNITURE PURCHASE UNIFORMS FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes $747.05 $5,000.00 $5,000.00 0% 111-5-2111-237 $18,211.94 $25,000.00 $31,000.00 24% 111-5-2111-233 $44,054.18 $53,000.00 $66,500.00 25.472% COMPUTER/PRINTER SUPPLIES 111-5-2111-232 $2,664.44 $4,000.00 $6,000.00 50% OFFICE SUPPLIES 111-5-2111-230 $4,177.12 $6,000.00 $6,000.00 0% K9 EXPENSES 111-5-2111-216 $6,687.22 $10,000.00 $10,000.00 0% AMMUNITION/GUNS & SUPPLIES 111-5-2111-215 $15,160.11 $15,000.00 $17,000.00 13.333% MEDICAL EQUIPMENT/SUPPLIES 111-5-2111-212 $4,539.58 $2,500.00 $5,000.00 100% FUEL AND LUBRICANTS 111-5-2111-211 $73,456.87 $68,500.00 $80,000.00 16.788% $448,609.92 $477,000.00 $536,500.00 12.474% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-2111-381 $27,366.36 $20,000.00 $58,000.00 190% MISCELLANEOUS EXPENSES 111-5-2111-377 $0.00 $49,500.00 $0.00 -100% DUES-MEMBERSHIPS-FEES 111-5-2111-370 $3,792.00 $5,000.00 $5,000.00 0% MAILING COST 111-5-2111-362 $3,117.77 $5,500.00 $5,500.00 0% PUBLISHING/ADVERTISEMENT COST 111-5-2111-361 $0.00 $500.00 $500.00 0% PRINTING COST 111-5-2111-360 $5,081.30 $5,000.00 $5,000.00 0% DISPATCH SERVICES 111-5-2111-357 $662,551.00 $663,000.00 $722,500.00 8.974% TUITION REIMBURSEMENT 111-5-2111-353 $848.50 $5,000.00 $0.00 -100% CONFERENCE,SEMINARS & TRAINING 111-5-2111-351 $5,660.72 $12,500.00 $12,500.00 0% TRAVEL AND PER DIEM 111-5-2111-350 $9,091.85 $12,000.00 $12,000.00 0% OTHER OUTSIDE SERVICES 111-5-2111-349 $7,778.07 $11,000.00 $11,000.00 0% EQUIPMENT RENT/LEASES 111-5-2111-328 $338.67 $12,000.00 $2,000.00 -83.333% ANIMAL CONTROL 111-5-2111-322 $85,723.00 $86,000.00 $92,000.00 6.977% CONTRACTED SERVICES 111-5-2111-313 Total Services: $9,368.43 $10,000.00 $10,000.00 0% $820,717.67 $897,000.00 $936,000.00 4.348% $3,644.40 $14,000.00 $14,000.00 0% Special Projects EXPLORER PROGRAM 111-5-2111-445 VOLUNTEER PROGRAM 111-5-2111-444 $280.00 $5,000.00 $5,000.00 0% SPECIAL PROJECTS 111-5-2111-418 $70,899.54 $90,000.00 $125,500.00 39.444% SPECIAL EVENTS 111-5-2111-410 $1,598.50 $2,500.00 $2,500.00 0% $76,422.44 $111,500.00 $147,000.00 31.839% Total Special Projects: Capital Outlays/Projects VEHICLES 111-5-2111-650 $209,106.77 $644,000.00 $265,000.00 -58.851% CAPITAL EQUIPMENT PURCHASE 111-5-2111-617 $75,533.28 $84,000.00 $67,000.00 -20.238% BUILDINGS AND IMPROVEMENTS 111-5-2111-656 Total Capital Outlays/Projects: Total Police General: City of El Mirage | Budget Book 2021 $120,000.00 $284,640.05 $728,000.00 $452,000.00 -37.912% $8,664,273.08 $9,945,000.00 $10,126,500.00 1.825% Page 205 Significant Changes “Administrative Officer” will be replaced with a civilian position. Code Enforcement is being moved from PD to Community Development Increased Overtime to reflect previous actual Accomplishments 1. We purchased department issued cell phones for use by the majority of the police department. Sworn and select professional staff have been issued iPhones for official use. They were equipped with pre-set security measures, take place of the Axon cameras, and enable various methods of contact within the department as well as for the public. 2. Updated Spillman dashboard. The dashboard system is integrated into the Police Department Spillman Records Management System and provides department leadership a real-time picture of crime and incident data. It also provides a system for monitoring workload for employees. 3. In 2019 EMPD initiated a Block Watch Program to encourage El Mirage community members to look out for each other and report suspicious activity. This program will also provide a greater sense of security, responsibility, community pride, and unity. With continued support and future growth of the program, our hopes are to deter potential criminals from the area and reduce the overall crime rate within the city. 4. EMPD was previously only using Facebook and Twitter as social media communication. We are now communicating through; Nextdoor, Neighbors, Instagram and YouTube to compliment the original social media pages. Many criminal cases have been solved using these outlets and the community has shown much more interest and involvement due in part to these outlets of shared communication. 5. Purchased and installed a new freezer in the Property and Evidence room. State/Federal Retention Laws require Sexual Assault evidence to be maintained for 55 years and Homicide evidence to be maintained for 109 years. The new freezer is adequate for long term storage. Objectives Reduce reported burglaries in the City of El Mirage Respond to Priority I emergency calls in a timely manner to preserve life Reduce injury traffic collisions through enforcement efforts Program Performance Strategic Initiative Program Performance Safe Community Safe Community Reduce burglaries by 5% over the previous calendar year Have an under five-minute response to Priority I Emergency calls Safe Reduce injury collisions by 5% over Community the previous calendar year Actual FY 2017/18 455 Actual FY 2018/19 397 Projected FY 2019/20 362 Target FY 2020/21 344 5:26 5:25 4:44 <4:59 99 92 73 <70 Analysis of Program Performance: 1. Burglaries are higher than what would be expected for the city the size of El Mirage increasing crime rates. Since 2017 burglaries have been reduced by 12.7% in 2018 and another 8.8% in 2019 2. No consistent national study exists for how long it takes to respond to a life-threatening emergency; however, most departments strive for less than seven (7) minutes. 3. Injury crashes can be prevented by having specific enforcement efforts targeting speeders around the highest crash locations in the city. City of El Mirage | Budget Book 2021 Page 206 Fire Emergency services 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. Organizational Chart Personnel Authorized BUDGETED POSITIONS – FULL TIME EQUIVALENTS For Year Ending June 30th FY2017 FY2018 FY2019 FY2020 24.0 24.0 34.0 31.0 FY2021 31.0 Fire Budget City of El Mirage | Budget Book 2021 Page 207 $4,506,500 $403,500 (8.95% vs. prior year) Fire Proposed and Historical Budget vs. Actual 5M 4M 3M 2M 1M 0 FY2017 FY2018 FY2019 Actual FY2020 FY2021 Budgeted Fire Budgeted Expenditures C Capital apital O Outlays/Projects utlays/Projects (1.3%) (1.3%) Special Projects (1.7%) (1.7%) Special Projects S Supplies upplies ((5.8%) 5.8%) Services (7.4%) Services (7.4%) Personnel Personnel Services Services (83.8%) (83.8%) City of El Mirage | Budget Book 2021 Page 208 Fire Historical and Budgeted Expenditures Over Time 5 Millions 4 3 2 1 Capital Outlays/Projects Special Projects Supplies Services FY 20 21 FY 20 20 FY 20 19 FY 20 18 FY 20 17 0 Personnel Services Grey background indicates budgeted figures. Name ACCOUNT ID FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes Fire Personnel Services LABOR DISTRIBUTION 111-5-2511-199 -$386.99 -$1,500.00 -$3,500.00 133.333% AZ JOB TRAINING TAX 111-5-2511-142 $0.00 $16,000.00 $0.00 -100% UNEMPLOYMENT INSURANCE 111-5-2511-141 $842.10 $9,000.00 $9,000.00 0% WORKERS COMPENSATION 111-5-2511-140 $61,781.00 $103,000.00 $111,000.00 7.767% DEFERRED COMPENSATION 111-5-2511-134 $20,545.00 $23,000.00 $30,000.00 30.435% PSPRS CONTRIBUTION 111-5-2511-133 $425,233.90 $425,000.00 $476,000.00 12% ASRS CONTRIBUTION 111-5-2511-132 $20,652.52 $23,000.00 $25,000.00 8.696% MEDICARE CONTRIBUTION 111-5-2511-131 $32,281.08 $36,000.00 $40,000.00 11.111% SOCIAL SECURITY CONTRIBUTION 111-5-2511-130 $2,247.94 $3,000.00 $3,000.00 0% CANCER INSURANCE 111-5-2511-121 $1,450.00 $2,000.00 $2,000.00 0% HEALTH-LIFE-DENTAL INSURANCE 111-5-2511-120 $309,289.64 $358,000.00 $364,000.00 1.676% FLSA OVERTIME 111-5-2511-119 $93,475.16 $0.00 $137,000.00 LONGEVITY PAY 111-5-2511-114 $1,150.00 $2,000.00 $0.00 MOVE-UP PAY 111-5-2511-113 $525.00 $0.00 $3,000.00 HOLIDAY PAY 111-5-2511-112 $80,185.72 $73,000.00 $91,000.00 24.658% OVERTIME 111-5-2511-111 $140,542.37 $150,000.00 $206,000.00 37.333% SALARIES AND WAGES 111-5-2511-110 $1,981,910.76 $2,203,000.00 $2,285,000.00 3.722% $3,171,725.20 $3,424,500.00 $3,778,500.00 10.337% Total Personnel Services: -100% Supplies OTHER MAINTENANCE/REPAIRS 111-5-2511-269 $133.33 $1,000.00 $1,000.00 0% LIFE SAVING EQUIPMENT REPAIRS 111-5-2511-267 $5,212.00 $5,000.00 $5,000.00 0% EQUIPMENT MAINTENANCE CONTRACT 111-5-2511-261 $0.00 $3,500.00 $3,500.00 0% COPIER USAGE/SUPPLIES/MAINT 111-5-2511-254 $661.47 $1,500.00 $1,500.00 0% VEHICLE MAINTENANCE/REPAIRS 111-5-2511-253 $58,148.23 $70,000.00 $80,000.00 14.286% COMM EQUIP MAINTENANCE/REPAIRS 111-5-2511-252 $4,079.53 $2,500.00 $2,500.00 0% BUILDING MAINTENANCE/REPAIRS 111-5-2511-250 $7,919.11 $14,000.00 $14,000.00 0% City of El Mirage | Budget Book 2021 Page 209 Name ACCOUNT ID OPERATING MATERIAL & SUPPLIES 111-5-2511-249 FY2020 Actual FY2020 Budgeted FY2021 Budgeted % Change Notes $1,081.44 $2,000.00 $2,000.00 0% PUBLIC EDUCATION 111-5-2511-240 $5,415.32 $6,500.00 $7,500.00 15.385% EQUIPMENT/FURNITURE PURCHASE 111-5-2511-237 $2,226.00 $9,000.00 $9,000.00 0% UNIFORMS 111-5-2511-233 $17,094.94 $24,000.00 $34,500.00 43.75% COMPUTER/PRINTER SUPPLIES 111-5-2511-232 $2,908.22 $2,000.00 $4,000.00 100% BUILDING JANITORIAL SUPPLIES 111-5-2511-231 $5,016.08 $3,500.00 $4,000.00 14.286% OFFICE SUPPLIES 111-5-2511-230 $3,966.49 $3,500.00 $3,500.00 0% SAFETY EQUIPMENT/SUPPLIES 111-5-2511-213 $39,042.73 $47,000.00 $47,000.00 0% MEDICAL EQUIPMENT/SUPPLIES 111-5-2511-212 $7,644.11 $20,000.00 $20,000.00 0% FUEL AND LUBRICANTS 111-5-2511-211 $13,094.09 $18,000.00 $18,000.00 0% SMALL TOOLS/EQUIP/PARTS 111-5-2511-210 $3,196.32 $1,500.00 $2,500.00 66.667% $176,839.41 $234,500.00 $259,500.00 10.661% Total Supplies: Services WIRELESS COMMUNICATIONS 111-5-2511-381 $6,350.40 $3,500.00 $4,500.00 28.571% DUES-MEMBERSHIPS-FEES 111-5-2511-370 $4,479.32 $4,000.00 $6,500.00 62.5% MAILING COST 111-5-2511-362 $310.43 $500.00 $500.00 0% PRINTING COST 111-5-2511-360 $279.92 $1,000.00 $1,000.00 0% TUITION REIMBURSEMENT 111-5-2511-353 $7,416.00 $21,000.00 $0.00 -100% PARAMEDIC TRAINING 111-5-2511-352 $866.75 $31,000.00 $31,000.00 0% CONFERENCE,SEMINARS & TRAINING 111-5-2511-351 $18,471.76 $7,500.00 $31,000.00 313.333% TRAVEL AND PER DIEM 111-5-2511-350 $8,707.21 $10,500.00 $25,500.00 142.857% TECH/SOFTWARE SUPPORT 111-5-2511-325 $224,317.44 $218,000.00 $225,000.00 3.211% PROFESSIONAL SERVICES 111-5-2511-311 $8,569.49 $8,000.00 $8,500.00 6.25% $279,768.72 $305,000.00 $333,500.00 9.344% $73.52 $66,000.00 $75,000.00 13.636% $73.52 $66,000.00 $75,000.00 13.636% $64,076.87 $73,000.00 $60,000.00 -17.808% $64,076.87 $73,000.00 $60,000.00 -17.808% $3,692,483.72 $4,103,000.00 $4,506,500.00 9.834% Total Services: Special Projects SPECIAL PROJECTS 111-5-2511-418 Total Special Projects: Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-2511-617 Total Capital Outlays/Projects: Total Fire: Significant Changes Request of $56,000 additional overtime funding to constant staff second fire engine. Increased to Travel and Per Diem by $15,000. Increased Conference Seminar and Training by $23,500. City of El Mirage | Budget Book 2021 Page 210 Accomplishments 1. Implemented ImageTrend® data analysis to provide weekly emergency response information to the City Manager. 2. Implemented ImageTrend® Fire Prevention module to increase efficiency of fire inspections and operational permit processes. 3. Integrated Aladtec® scheduling program to facilitate scheduling of emergency response personnel. Objectives Reduce total response time to all emergencies by one minute during FY20/21. Increase community education programs by 25% during FY20/21. Increase fire code compliance of businesses by 30% during FY20/21. Program Performance Strategic Initiative Safe Community Safe Community Safe Community Program Performance Actual FY 2017/18 Actual FY 2018/19 Projected FY 2019/20 8:52 Target FY 2020/21 90% total response time to N/A 8:52 7:521 all emergencies in the City of El Mirage by El Mirage Fire Units. Provide increased N/A 72 602 100 citizens community education and through enhanced fire employees prevention equipment trained. funded grant applications and practical training funded through a budget request. Enhanced Community Risk Inspections Inspections Inspections Inspections Reduction including completed completed completed completed increased fire code in 40% of in 75% of in 80% of in 100% of compliance within the El all business all business all all Mirage business community. with 50% with 50% businesses businesses compliance. compliance. with 70% with 100% compliance. compliance. 1Dependent upon second fire engine availability. 2Decreased from FY18/19 due to COVID-19 Restrictions. Analysis of Program Performance: 90% response times were unavailable prior to FY2018/19. 90% response times for FY2018/19 were calculated using aggregate data from Phoenix Regional Dispatch Center. 90% projected response times for FY19/20 calculated averaging 90% response times for each shift and adding 90% call handling time for Tolleson Police Department. Community education data was not available prior to FY2018/19. Community education data calculated through scheduling information. FY18/19 included a CPR Class for 15 City Employees. Fire code compliance data calculated through scheduling and approval or re-inspection results. Loss of staff in FY17/18 created a deficit in inspection and compliance results. Implementation of a new scheduling system and also a new inspection prioritization system resulted in increased inspection and compliance results. City of El Mirage | Budget Book 2021 Page 211 CAPITAL IMPROVEMENTS City of El Mirage | Budget Book 2021 Page 212 Capital Project Definition In order to distinguish between capital items and operating items, the following capital project definition was developed: Projects included in the El Mirage CIP are non-consumable items with a useful life of more than one year and an initial individual price exceeding $5,000 including expenditures 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. All other projects shall be included in departmental operating budgets. The CIP is to be used as a guide in decision-making. The CIP is intentionally developed in the most apolitical environment possible with the full knowledge that the final decisions will be made in the political arena. The CIP is an objective basis for making decisions in a very subjective environment. The process for the CIP’s development is divided into four key phases, culminating in the presentation of a Capital Improvements Plan to the City Council for approval. 1. Financial Analysis. Examined the City’s recent revenues, expenditures, current debt, and bonding capacity. 2. Needs Assessment. Future needs were outlined by the Council and Department Heads. 3. Capital Project Evaluation Criteria. CIP projects were evaluated and prioritized by Management using pre-defined evaluation criteria. 4. Capital Improvements Plan. All the preceding steps culminated in the development of the plan document that is updated on an annual basis. Below are the Capital projects the City has adopted in the budget for FY2021. Capital Improvements: One-year Plan Total Capital Requested $9,356,000 49 Capital Improvement Projects Total Funding Requested by Department Total Funding Requested by Source Engineering Information Tech… Water Facilities Manage… Wastewater Parks Public Works Police Fire Senior Center Ranchettes 131 - HURF 111 - General 511 - Water 541 - Sewer 149 - Special Proj… 148 - CDBG 156 - Capital Stree… Community Dev… Fleet Management Mayor and Council City of El Mirage | Budget Book 2021 Page 213 Capital Costs Breakdown $9,404,000 Cost Savings & Revenue Breakdown Capital Costs $144,000 Operational Costs Cost Savings Evaluation Criteria In addition to considering basic safety issues such as public health and welfare, the City focused on six criteria for determining whether a capital request is to be included in the CIP. Items that were determined to be wants rather than needs that did not achieve the priorities of the Council were automatically eliminated from consideration. The six criteria utilized are identified below along with a brief explanation of each. Funding – Can the City fund this capital expenditure out of existing fund balance, future revenues, or bonding capacity? Council Priority – During the Council retreat, was this one of the major capital expenditures that the Council unanimously determined were essential elements of the City’s future development? Utility Rate Study – A utility rate study was performed on the City’s Water, Wastewater, and Sanitation enterprises. As part of the study major capital expenditures were included in the expenditure portion of the study. Current and future rates have been determined based in part on these capital expenditures. Was this one of the major capital expenditures that was identified in the utility rate study? City Manager Recommended – Certain capital expenditures are necessary to provide basic services. The City Manager reviews Department Head submissions of CIP requests and asks the question – will basic City services be severely impacted without this capital expenditure? Council Approved – These are items which were approved as part of the current year budget which may have multi-year funding requirements. If the future year expenditures are not approved the Capital project will not be completed and the capital item will not be as useful. Intergovernmental Agreement\Grant Match – Is the projected expenditure being leveraged to create something larger? Sometimes City projects are used to pay for a portion of a much larger project. City funds can be utilized as a match for grants, or City projects can be used as an in-kind payment to encourage other capital and infrastructure expenditures. Needs Assessment One of the key elements of the El Mirage Capital Improvements Plan is the Needs Assessment. It addresses the needs of the community within the definition of capital projects for the next five years. However, additional needs will be identified on a continual basis and will be included in the annual update process. Some unanticipated needs will occur during the budget year and will be weighed against those already identified in the annually adopted CIP. City of El Mirage | Budget Book 2021 Page 214 Community Development Requests Itemized Requests Thunderbird Road and Frontage Road Traffic Signal Upgrade $26,000 West Downtown Water Main Project $616,000 Northern Parkway Improvements (Not Capital) $500,000 Total $1,142,000 Information Technology Requests Itemized Requests City Hall Core Network Switch Replacement (addition) $15,000 City Hall Core Network Switch Replacement (addition) $35,000 Fiber Project (addition) $130,000 Replacement of Phone System Servers Total $8,000 $188,000 Parks Requests Itemized Requests Parks Equipment Replacement $10,000 Playground Equipment Replacement Pocket Parks $50,000 Vehicle Replacement Program - Parks (changed) $94,000 Total $154,000 Engineering Requests Itemized Requests Cactus Road Roadway Improvements (125th Drive to El Mirage Road) $347,000 City Hall Remodel $86,000 Dysart Road and Acoma Drive Traffic Signal $650,000 City of El Mirage | Budget Book 2021 Page 215 Library Remodel/Relocation $200,000 Neighborhood Traffic Calming Program (NTCP) $100,000 Traffic Signal Upgrades - Flashing Yellow Arrows $372,000 Vehicle Replacement Program - Engineering/Community Development $35,000 Total $1,790,000 Wastewater Requests Itemized Requests Odor Control Upgrade - Building "D $500,000 Wastewater Process Equipment Improvements $180,000 Wastewater Reclamation Facility Design $500,000 WRF Aeration System Improvement $537,500 WRF Generator Secondary Fuel Tank $35,000 Total $1,752,500 Water Requests Itemized Requests Disinfection System Upgrade New 12" DIP Waterline Extension (Dysart Rd and Northern) $10,000 $2,005,500 Portable Utility Air Compressor $40,000 Utility Vehicle Crane $30,000 Water Storage Tank Rehabilitation Program $300,000 Well Site AC Unit Replacement $25,000 Well Site Compressor Replacement $15,000 Well Site Security Improvement $125,000 Well Transducer Upgrade $20,000 Total City of El Mirage | Budget Book 2021 $2,570,500 Page 216 Facilities Management Requests Itemized Requests HVAC Replacement Program $30,000 Vehicle Replacement Program - Facilities $47,000 Total $77,000 Fleet Management Requests Itemized Requests Vehicle Replacement Program - Building Safety $28,000 Vehicle Replacement Program - HURF $47,000 Vehicle Replacement Program Water (changed) $47,000 Total $122,000 Public Works Requests Itemized Requests Pavement Management Program (addition) $50,000 Pavement Management Program (modified) $850,000 Total $900,000 Police Requests Itemized Requests PD Paul Lazinsky Blue Honor Room A/V Update $20,000 Police Department Building Security Access Update $100,000 Police Department Cellebrite Software/Equipment $14,000 Police Department Soundproofing $13,000 Police Department TruNarc Narcotics Analyzer $33,000 Vehicle Replacement Program - Police (addition) $81,000 City of El Mirage | Budget Book 2021 Page 217 Vehicle Replacement Program - Police Total $184,000 $445,000 Fire Requests Itemized Requests Portable Radio Replacements $60,000 Total $60,000 Senior Center Requests Itemized Requests Senior Center Remodel/Improvements $40,000 Total $40,000 Mayor and Council Requests Itemized Requests Veteran's Memorial $15,000 Total $15,000 Ranchettes Requests Itemized Requests System Improvements Water Irrigation $100,000 Total $100,000 City of El Mirage | Budget Book 2021 Page 218 Capital Improvements: Multi-year Plan The chart below summarizes all the projects approved for funding for the next five years. Each project is listed by the responsible Fund/Department name and project expenditures are shown by fiscal year with a total by project for all years. Details each CIP project by providing cost detail, description of the project, and recommended funding source(s). Total Capital Requested $45,892,500 78 Capital Improvement Projects Total Funding Requested by Department Total Funding Requested by Source $30M $30M $25M $25M $20M $20M $15M $15M $10M $10M $5M $5M $0 FY2021 FY2022 FY2023 Engineering Parks Water Fleet Management Police Senior Center Community Develo… FY2024 FY2025 Information Technol… Wastewater Facilities Managem… Public Works Fire Ranchettes Mayor and Council Capital Costs Breakdown $0 FY2021 FY2022 FY2023 131 - HURF 541 - Sewer 148 - CDBG 156 - Capital Streets FY2024 FY2025 111 - General 511 - Water 149 - Special Projec… Cost Savings & Revenues $3,000k $40k $2,500k $30k $2,000k $1,500k $20k $1,000k $10k $500k $0 FY2020 Capital Costs FY2021 FY2022 FY2023 Operational Costs City of El Mirage | Budget Book 2021 FY2024 $0 FY2020 FY2021 FY2022 FY2023 FY2024 Cost Savings Page 219 Community Development Requests Itemized Requests Thunderbird Road and Frontage Road Traffic Signal Upgrade $26,000 Varney Road Roadway Improvements (129th Avenue to El Mirage Road) $249,000 West Downtown Water Main Project $616,000 Northern Parkway Improvements (Not Capital) $4,500,000 Total $5,391,000 Information Technology Requests Itemized Requests Backup Infrastructure Replacement $35,000 City Hall Core Network Switch Replacement (addition) $15,000 City Hall Core Network Switch Replacement (addition) $35,000 City Hall Server Replacements (addition) $20,000 City Hall Server Replacements (addition) $30,000 Fiber Project (addition) $130,000 Fire Station Community Room A/V and EOC $40,000 Replacement of 6 Firewalls $30,000 Replacement of Phone System Servers $8,000 Storage Area Network Replacement $70,000 Total $413,000 Parks Requests Itemized Requests Basketball Court Resurfacing $30,000 Lights for Gentry Park Field (modified) $200,000 City of El Mirage | Budget Book 2021 Page 220 Parks Equipment Replacement $10,000 Playground Equipment Replacement Pocket Parks $100,000 Vehicle Replacement Program - Parks (changed) $188,000 Total $528,000 Engineering Requests Itemized Requests 121st Avenue Roadway Improvements (WWTP to Joe R. Ramirez Road Alignment) $217,000 Cactus Road Roadway Improvements (125th Drive to El Mirage Road) $347,000 City Hall Remodel $86,000 Downtown Street Reconstruction (modified) $1,050,000 Dysart Road and Acoma Drive Traffic Signal $650,000 Dysart Road Roadway Widening (North of Cactus Road) $336,500 Library Remodel/Relocation $2,000,000 Myer Lane Roadway Improvements (119th Avenue to Main Street) $600,000 Neighborhood Traffic Calming Program (NTCP) $200,000 Traffic Signal Upgrades - Flashing Yellow Arrows $372,000 Vehicle Replacement Program - Engineering/Community Development $70,000 Thunderbird Road Bus Route Extension (Not Capital) $575,000 Total $6,503,500 Wastewater Requests Itemized Requests Disinfection & Filter System Upgrade $1,000,000 Odor Control Upgrade - Building "D $500,000 SCADA Software Server Replacement $15,000 Wastewater Process Equipment Improvements $760,000 Wastewater Reclamation Facility Design $500,000 City of El Mirage | Budget Book 2021 Page 221 WRF Aeration System Improvement $1,075,000 WRF Expansion $17,000,000 WRF Generator Secondary Fuel Tank Total $35,000 $20,885,000 Water Requests Itemized Requests Disinfection System Upgrade New 12" DIP Waterline Extension (Dysart Rd and Northern) $50,000 $2,005,500 Portable Utility Air Compressor $40,000 Utility Vehicle Crane $30,000 Vacuum Excavator Trailer $70,000 Water SCADA Server Replacements $16,000 Water Storage Tank Rehabilitation Program $1,500,000 Well Site AC Unit Replacement $125,000 Well Site Compressor Replacement $30,000 Well Site Security Improvement $125,000 Well Transducer Upgrade $40,000 Total $4,031,500 Facilities Management Requests Itemized Requests HVAC Replacement Program $150,000 Vehicle Replacement Program - Facilities $141,000 Total $291,000 Fleet Management Requests Itemized Requests City of El Mirage | Budget Book 2021 Page 222 MAG Funded Street Sweeper $250,000 Vehicle Replacement Program - Administration $35,000 Vehicle Replacement Program - Building Safety $28,000 Vehicle Replacement Program - HURF $94,000 Vehicle Replacement Program - Information Technology $35,000 Vehicle Replacement Program - Wastewater $47,000 Vehicle Replacement Program Water (changed) $235,000 Total $724,000 Public Works Requests Itemized Requests Pavement Management Program (addition) $250,000 Pavement Management Program (modified) $4,250,000 Right of Way Maintenance Equipment $40,000 Skid Steer Loader and Attachments $54,000 Total $4,594,000 Police Requests Itemized Requests PD Paul Lazinsky Blue Honor Room A/V Update $20,000 PD Squad Room/Jail/Booking Flooring Replacement $25,000 Police Department 2nd Canine, Training, Equipment & K-9 Vehicle $115,000 Police Department Building Security Access Update $100,000 Police Department Cellebrite Software/Equipment $14,000 Police Department Soundproofing $13,000 Police Department TruNarc Narcotics Analyzer $33,000 Vehicle Replacement Program - Police (addition) $332,000 Vehicle Replacement Program - Police $960,000 City of El Mirage | Budget Book 2021 Page 223 Total $1,612,000 Fire Requests Itemized Requests Portable Radio Replacements $60,000 Replacement Apparatus for Fire Engine $675,000 Thermal Imaging Cameras Total $17,000 $752,000 Senior Center Requests Itemized Requests Senior Center Remodel/Improvements $52,500 Total $52,500 Mayor and Council Requests Itemized Requests Veteran's Memorial $15,000 Total $15,000 Ranchettes Requests Itemized Requests System Improvements Water Irrigation $100,000 Total $100,000 City of El Mirage | Budget Book 2021 Page 224 Plan Implementation The success of a plan or a planning process is measured by the degree of its implementation. Since resources are limited, it is crucial for the City of El Mirage to follow a consistent, objective path to allocate funding for future capital improvements needs. The following implementation program outlines the specific steps necessary to implement the CIP and perform the annual update. General Implementation Guidelines: The El Mirage CIP Five-Year Program is updated annually and reviewed and adopted by the City Council each year. After City Council adoption, the CIP is published and widely distributed. Department heads are responsible for preparing monthly reports on the status of current year capital projects. The reports are compiled by the City Engineer and provided to the City Council at each regularly scheduled Council Meeting. Citizen input should be sought periodically to determine the desires of the public. Attitudes and circumstances change and informed decision making requires that the City have an up-to-date awareness of what the public’s attitudes are toward community facilities and services and how to pay for them. Funding Options The City of El Mirage has been funding capital improvement projects for many years. The key to implementing the CIP is consistent, systematic funding. The following options are considered when analyzing potential funding sources for CIP Projects. Pay-As-You-Go Out of Current Revenues. The City currently receives the bulk of its revenues through local sales taxes, state sales tax, and state income tax. The City also receives funding from state fuel taxes which are restricted for transportation related expenditures. Municipal Bonds. The City can issue bonds for capital projects. Municipal bonds are paid back over a period of time with interest. The City’s ability to bond is discussed in more detail in the bonding capacity section. The issuance of municipal bonds must be approved by the voters. Certificates of Participation/Municipal Property Corporations. These are funding mechanisms used by many municipal governments that allow the municipality to borrow funds without voter approval. The debt is paid back much like a bond – over time with interest. The City does not currently qualify for this option. Lease-Purchase Agreements. This is a method of financing capital projects that lessens the up-front costs to the municipality. While interest is paid, the payoff period is typically a shorter period than bonds and the municipality will own the project at the termination of the agreement. Improvement Districts. This financing method is used to raise capital for projects in which the residents who benefit from the improvements pay for them over time. Grants. Federal, state, and county grants are available to finance capital projects. Many of these grants require the municipality to participate either financially or through “in kind” matches. The City currently is aggressively attempting to obtain county, state, and federal grants. User Fees. Fees paid by service users to maintain existing facilities and develop additional capacity City of El Mirage | Budget Book 2021 Page 225 Carry Forward Capital Projects from FY2020 City of El Mirage | Budget Book 2021 Page 226 CIP Summary City of El Mirage | Budget Book 2021 Page 227 City of El Mirage | Budget Book 2021 Page 228 CITY OF EL MIRAGE CAPITAL PROJECT 121st Avenue Roadway Improvements (WWTP to Joe R. Ramirez Road Alignment) 6XEPLWWHG'HSDUWPHQWCommunity Development %XGJHWHG'HSDUWPHQWCommunity Development 'LYLVLRQ Engineering 352-(&729(59,(: 6WUDWHJLF3ULRULWLHV PROJECT DESCRIPTION Project No. 62309 Replace aging chip seal (no pavement) roadway on 121st Avenue and install a minor collector roadway section between the City's Wastewater Treatment Plant and the Joe R. Ramirez Road alignment. Total project cost is estimated at $1,051,807 which includes design, construction and City match. $FFRXQW1R 3URMHFW$PRXQW$ 217,000 6WDUW'DWH July-2022 *UDQW)XQGLQJ IO Fund Funds To13I All Funds 24.107.500 17.793.000 976.500 15,857.500 0 16.422,500 0 75,157.000 24.107,500 17.793.000 976.500 15,857.500 0 16.42'2:,SOO 0 75.1S7.000 25.494,500 3.274,000 466,500 19,742.000 16.606,000 65.583,000 2 368,618 2.368.618 2,030,000 22,566,382 4,645,000 2.030.000 5,000 457.000 0 18.680.000 0 44.353.382 0 10,100,000 0 0 0 0 0 10,100,000 0 10,100,000 1230.000 0 0 3,655.000 0 14,985,000 0 • ' J,205,000 976.000 100,000 0 0 1,554.000 0 5,835,000 0 10 1,076.,000 0 0 0 0 4,759.000 0 5,835,000 2021 Other Financino Sources 0 2021 Other Financino jUsos) 0 2021 lnlerfunfl 0 EEC O)(pc-ridltutCI HmltU,on c::::::Jthe cityflown doos nol lovy properly l:lxas and docs 001 ha110 spoc1.;11 assessment Cltslucts for whk:h oropc1ty ltlXGS a10 le111od, Tllerefo,o. SChedule 8 has been omitted ··• Includes ExpendrtureJE x�nse Adjustments App,oved i n lhecurrent ye3r from Schedule E. locJudcs :.c:tu.tl .-mounts as of tho d:ile lhe p,opos(Jd l>udgel w3s prep.Mod. .tdJuSl<.-'d fo, <.-SUmatcd :tctivlty to, the r•mamdOf ol the hsc;al year Amounts on 1hiS hn,o roptesant fund Eklk"lnc""Nat Pos1ti04i ;')moonlS ctxccpt IOI' nmoonts not m s�nd.'lbloe IOJm 10.9 . p,Cf).'.)ids and lnvenlories) CH legally or contractually 1equ1red to 00 mainlll,ood mbct (c.g . p,incipal of a • perm.incn1 fund) SCHEOUlE A City of El Mirage | Budget Book 2021 Offlc,a.1 CltyrTown Budge! fOfm!I- Page 354 CITY OF EL MIRAGE, ARIZONA Tax Levy and Tax Rate Information Fiscal Year 2021 $ 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 2021 2020 1. Maximum allowable primary property tax levy. A.R.S. §42-17051(A) $ $ $ $ $ 2,287,426 2,372,320 $ ============ 2,287,426 2,030,000 4,317,426 $ $ 2,368,618 2 030 000 4,398,618 2,250,000 1 000 2,251,000 2,029,500 500 2,030,000 4,281,000 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate 1.9835 1.9835 (2) Secondary property tax rate 1.6999 1.7603 (3) Total city/town tax rate 3.6834 3.7438 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. 4/19 Arizona Auditor General's Office City of El Mirage | Budget Book 2021 SCHEDULE B Official City/Town Budget Forms Page 355 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2021 ESTIMATED REVENUES SOURCE OF REVENUES ESTIMATED REVENUES ACTUAL REVENUES* 2021 2020 2020 GENERAL FUND Local taxes Ci!i'. Sales Tax TPT Assessments Uncollected Prima!}'. Proeerti'. Tax Franchise Fees $ 8,150,000 $ 8,725,165 $ 8 675 000 (37,426) 780,000 445,242 (43,618) 750,000 Licenses and permits Business License Fees Building Permit Fees 90,000 200,000 90,000 200,000 30,000 225,000 Intergovernmental State Sales Tax State Income Tax Vehicle License Tax 3,650,000 4,625,000 1,575,000 3,650,000 4,625,000 1,575,000 5,180 000 4,725,000 1,665,000 Charges for services Planning And Zoning Fees Engineering lnseection Fees Plan Check Fees Rent - Libra� Rural Metro Transeorts Seort Programs Athletic Field Rentals Ramada Rentals Seecial Events LAND RENTALS/LEASES FIRE PREVENTION FEES 40,000 360,000 125,000 10,000 45 000 40,000 360,000 125,000 10,000 45,000 25,000 300,000 100,000 15,000 60,000 5,000 40,000 105,000 10,000 5,000 40,000 105,000 10,000 30,000 120,000 15,000 Fines and forfeits Jail Incarceration Fine 10,000 10,000 Interest on investments Interest 600,000 600,000 600,000 In-lieu property taxes Fire Insurance Premium Tax 45,000 45,000 40,000 60,000 60,000 55,000 Contributions Volunta!}'. contributions Miscellaneous Other Total General Fund $ 20,487,574 $ 20,765,407 $ 22,566,382 * 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 $ $ 2,350,000 2,350,000 $ $ 2,350,000 2,350,000 $ $ 2,510,000 2,510,000 Municieal Court Fund Fines and Forfeitures Municieal Court Fund Miscellaneous $ 260,000 75,000 335,000 $ 260,000 75,000 335,000 $ 285,000 50,000 335,000 4/19 Arizona Auditor General's Office City of El Mirage | Budget Book 2021 $ SCHEDULE C $ $ Official City/Town Budget Forms Page 356 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2021 ESTIMATED REVENUES 2020 SOURCE OF REVENUES ACTUAL REVENUES* 2020 ESTIMATED REVENUES 2021 MuniciealCourt Enhancement Fund Fines and F, $ INTEREST REVENUE $ 60,000 $ 15,000 75,000 $ 60,000 $ 15,000 75,000 $ 75,000 15,000 90,000 Local Transeortation Assistance Fund Fees $ $ 95,000 $ 95,000 $ 95,000 $ 95 000 $ 95,000 95,000 Police Towing Fund Fines & Forefeitures $ $ 25,000 $ 25,000 $ 25 000 $ 25,000 $ 40 000 40,000 CDBG Fund Grants $ $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 600,000 600,000 Photo Radar Fund Fines & Forefeitures $ $ 105,000 $ 105,000 $ 105,000 $ 105,000 $ Seecial Projects Donations Seecial Projects Grants $ $ $ 11,511,000 11,511,000 $ $ 11,511,000 11,511,000 $ 975 000 975,000 Total Special Revenue Funds $ 14,996,000 $ 14,996,000 $ 4,645 000 * 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. DEBT SERVICE FUNDS $ $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 5,000 5,000 Total Debt Service Funds $ 10,000 $ 10,000 $ 5,000 $ 50,000 $ 50,000 $ $ 50,000 $ 50,000 $ 150,000 307,000 457,000 Total Capital Projects Funds $ 50,000 $ 50,000 $ 457,000 Debt Service Interest CAPITAL PROJECTS FUNDS StreetsCaeital Fund Interest StreetsCapital Fund Unclassified Revenue • 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 Sa_ n_ ita _ i_ c e_ s_ _____ _ _ _ha _ _ _ tio _ n_ C _ _rg_es_ _ fo_ r_ S_ erv Interest 4/19 Arizona Auditor General's Office City of El Mirage | Budget Book 2021 $ $ 1,600,000 $ 20,000 1,620,000 $ SCHEDULEC 1,600,000 $ ___1�,6_0_0_, 0_0 0 _ 20,000 20,000 1,620,000 $ ___1�,6_2_ 0_,0_00_ Official City/Town Budget Forms Page 357 CITY OF EL MIRAGE, ARIZONA Revenues Other Than Property Taxes Fiscal Year 2021 ESTIMATED REVENUES SOURCE OF REVENUES $ 3,246,000 85,000 3,331,000 $ Water Charges for Services Water Fines and Forefeitures Water Miscellaneous Water Reimbursements Interest $ $ $ 8,970,500 170,000 15,000 1,736,000 295,000 11,186,500 Total Enterprise Funds $ 16,137,500 $ 2021 2020 2020 Sewer Charges for Services Interest ESTIMATED REVENUES ACTUAL REVENUES* 3,275,000 85,000 3,360,000 3,246 000 85,000 3,331,000 $ $ $ 8,970,500 170,000 15,000 1,736,000 295,000 11,186,500 $ 9,245,000 150,000 15,000 2,005,000 285,000 11 700,000 $ 16,137,500 $ 16,680,000 $ $ • 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 $ 51 681 074 $ 51 958 907 38=2 3=53 4,,,, $ =====4,,,, ='= == * 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. 4/19 Arizona Auditor General's Office City of El Mirage | Budget Book 2021 SCHEDULEC Official City/Town Budget Forms Page 358 CITY OF EL MIRAGE, ARIZONA Other Financing Sources/(Uses) and lnterfund Transfers Fiscal Year 2021 OTHER FINANCING 2021 SOURCES ,uses1 FUND GENERAL FUND Court Fund $ Caeital -Streets Fund Highwat User Revenue Fund Debt Service Fund seecial Projects Fund Water Fund Sewer Fund Sanitation Fund Court Photo Enforcement Fund Total General Fund $ SPECIAL REVENUE FUNDS Court Fund Highwal'. User Revenue Fund Seecial Projects Fund Court Photo Enforcement Fund $ INTERFUND TRANSFERS 2021 ,oun IN $ $ 626,500 100 000 100,000 1,426,000 \422,000 357,000 $ $ $ 3,205,000 $ $ $ 249,500 626,500 100,000 $ 10,100,000 10,100,000 $ 10,100,000 $ 976 000 $ $ $ 1,230,000 $ 100,000 $ Total Debt Service Funds $ CAPITAL PROJECTS FUNDS Caeital -Streets Fund $ $ 11230,000 $ 100,000 $ Total Special Revenue Funds $ DEBT SERVICE FUNDS Debt Service Fund 10,100,000 249,500 1,076,000 $ $ $ Total Capital Projects Funds $ PERMANENT FUNDS $ $ $ Total Permanent Funds $ ENTERPRISE FUNDS Water Fund $ Sewer Fund Sanitation Fund $ $ $ $ 2,531,500 1,123,500 $ 160,000 1,394,000 $ 2,820,000 1,582,000 357 000 Total Enterprise Funds $ $ 31655,000 $ 1,554,000 $ 4,759,000 INTERNAL SERVICE FUNDS Total Internal Service Funds $ TOTAL ALL FUNDS $ 4/19 Arizona Auditor General's Office City of El Mirage | Budget Book 2021 $ 10,100,000 $ SCHEDULE D $ 14,985,000 $ $ 5,835,000 $ 5,835,000 Official City/Town Budget Forms Page 359 CITY OF EL MIRAGE, ARIZONA Expenditures/Expenses by Fund Fiscal Year 2021 2020 FUND/DEPARTMENT GENERAL FUND Mayor and Council City Clerk Safe!}' & Loss Control Legal Services Administration Information Technology Human Resources Financial Services Economic Develoement Recreation Public Works Parks Facilities Management Fleet Management Develoement Services Community Oeveloement Engineering Police Code Comeliance Fire Building Safety Non-DeQartmental EXPENDITURE/ EXPENSE ADJUSTMENTS APPROVED ADOPTED BUDGETED EXPENDITURES/ EXPENSES $ 287,500 217 000 347,000 794,500 1 138 500 924 000 440,500 946,500 142,000 164,000 287,500 217,000 347,000 794,500 1,138,500 949 000 440 500 946 500 142 000 164 000 938,500 1 359 000 194,000 938 500 1,359,000 194,000 545,000 461,000 9 945 000 256,500 4,103,000 469,000 410,000 545,000 461,000 9,945,000 256,500 4,103,000 469,000 410,000 $ 293,500 241,000 1,370,500 1,205,500 552,000 891 000 2,514,000 1 994,000 10,126 500 4,506 500 1,927,000 $ 24,107,500 $ 25 621,500 $ 791,500 650,500 122,000 3,231,500 137 000 54,000 847,000 11,959,500 $ 831,500 659,500 $ 17,793,000 $ 8,592,000 $ $ $ $ 976,500 976,500 $ $ 900 000 900,000 $ $ (2,000) $ (2,000) $ 15,857,500 15,857,500 $ $ 15,322,500 15,322,500 $ $ $ $ $ (296,500) $ 1.000 $ (295,500) $ $ $ $ $ $ $ $ 791,500 650,500 122,000 3 307,500 137,000 54,000 847,000 11,611,000 $ Total Special Revenue Funds $ 17,520,500 $ DEBT SERVICE FUNDS Debt Service Fund $ Total Debt Service Funds $ 976,500 976,500 CAPITAL PROJECTS FUNDS CaQital -Streets Fund $ Total Capital Projects Funds $ 15,859,500 15,859 500 $ $ 25,000 24,082,500 Total General Fund $ SPECIAL REVENUE FUNDS Court Fund Court Enhancement Fund Court Photo Enforcement Fund Highway User Revenue Fund LTAF Fund Police Towing Fund CDBG Fund S12ecial Projects Fund 2021 2020 2020 $ BUDGETED EXPENDITURES/ EXPENSES ACTUAL EXPENDITURES/ EXPENSES* 25,000 (76,000) 348,500 272,500 4 213 000 150,000 40,000 1,100,000 1,598,000 PERMANENT FUNDS $ Total Permanent Funds $ ENTERPRISE FUNDS Water Fund $ Sewer Fund Sanitation Fund Total Enterprise Funds $ 11 872,500 3,615,000 1,230,500 16,718,000 $ $ 11,576 000 3,616,000 1,230,500 16,422,500 $ $ 9,827,000 3 462 500 1,238,000 14,527.500 INTERNAL SERVICE FUNDS $ Total Internal Service Funds $ TOTAL ALL FUNDS $ 75,157,000 $ $ 75,157,000 $ 64,963,500 • 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. 4/19 Arizona Auditor General's Office City of El Mirage | Budget Book 2021 SCHEDULE E Official City/Town Budget Forms Page 360 CITY OF EL MIRAGE, ARIZONA Full-Time Employees and Personnel Compensation Fiscal Year 2021 FUND Full-llmt Equivalent (FTE) Employe, Salaries and Hourly Costs Relirtmont Costa 2021 2021 2021 Healthca"' Costa Other Benefit Costs Total Estimated Personnel Compensation 2021 2021 2021 GENERAL FUND 158 $ 12 025 000 $ 3,374,000 $ SPECIAL REVENUE FUNDS Court Fund H!9hwat User Revenue Fund 10 4 $ 603,000 208000 $ 103000 44,000 $ 81000 $ 47 000 7000 10 000 14 $ 811 000 $ 147000 $ 128,000 17 000 Total Special Revenue Funds DEBT SERVICE FUNDS Total Debt Service Funds CAPITAL PROJECTS FUNDS Total Permanent Funds ENTERPRISE FUNDS Water Fund Sewer Fund Total Enterprise Funds $ 452,000 $ 17 533 000 $ 794000 309000 s 1 103,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 19 7 s 1147 000 437 000 $ 236.000 90000 $ 210000 80000 $ 43, 000 $ 20,000 I 636000 627000 26 $ 1 584, 000 $ 326 000 $ 290000 $ 63000 $ 2,263000 INTERNAL SERVICE FUND Total Internal Service Fund TOTAL All FUNDS $ $ Total Capital Projects Funds PERMANENT FUNDS 1,682 000 198 $ $ $ $ $ $ $ $ $ $ $ 3 847 000 $ s 14 420000 4J19 Arizona Auditor General's OffiC(! City of El Mirage | Budget Book 2021 SCHEDULE G 2 100 000 $ 532000 $ 20,899000 Official City/Towns Budget Forms Page 361 Account Title 111-4-1111-111 BUSINESS LICENSE FEES 111-4-1121-111 BUILDING PERMIT FEES 111-4-1131-112 ENGINEERING & INSPECTION FEES 111-4-1131-114 PLAN CHECK FEES 111-4-1131-115 PLANNING AND ZONING FEES 111-4-1131-212 FIRE PREVENTION 111-4-1141-113 FARE DISTRIBUTION 111-4-1141-116 PUBLIC DEFENDER FEES 111-4-1141-118 SPECIAL EVENTS 111-4-1141-119 COPY CHARGES 111-4-1141-214 POLICE DEPT REPORTS 111-4-1141-215 CPR CLASS FEE 111-4-1141-217 RURAL METRO TRANSPORTS 111-4-1141-311 WAY FINDING SIGN REVENUE 111-4-1141-411 SENIOR CONGREGATE MEALS 111-4-1141-416 RECREATION CLASSES 111-4-1141-418 SPECIAL EVENTS 111-4-1141-419 SPORT PROGRAMS 111-4-1142-111 FACILITY RENTALS 111-4-1142-112 LAND RENTALS/LEASES 111-4-1142-412 COMMUNITY CENTER RENTALS 111-4-1142-413 COMMUNITY GARDEN 111-4-1142-415 RAMADA RENTALS 111-4-1142-417 RENT/UTILITIES-LIBRARY 111-4-1142-421 ATHLETIC FIELD RENTALS 111-4-1159-111 CODE VIOLATIONS 111-4-1159-112 JAIL INCARCERATION FEES 111-4-1159-212 DSPLY SUS PLATE 111-4-1159-213 HURF/EL MIRAGE POLICE 111-4-1191-111 AUCTION PROCEEDS 111-4-1195-151 UNCLASSIFIED REVENUES 111-4-1196-195 CASH OVER/SHORT 111-4-1197-171 REIMBURSEMENTS 111-4-1198-131 RECOVERY FROM PRIOR YEAR 111-4-1232-215 ARIZONA FIRE INS PREMIUM TAX 111-4-1269-111 DONATIONS/CONTRIBUTIONS 111-4-1269-112 LIEN RELEASE PAYMENTS 111-4-2411-511 PROPERTY TAX 111-4-2422-511 CITY SALES TAX 111-4-2422-512 TPT ASSESSMENTS 111-4-2433-511 FRANCHISE FEES 111-4-2511-511 STATE INCOME TAX 111-4-2512-511 VEHICLE LICENSE TAX 111-4-2513-511 STATE SALES TAX 111-4-2611-511 INTEREST REVENUE 111-4-2611-512 LGIP INTEREST-GEN FUND 111-4-8821-911 BOND PROCEEDS 111-4-8831-911 BOND PREMIUM 111-4-8891-511 OTHER FINANCING SOURCES 111-4-9999-971 TRANSFER IN TOTAL GENERAL FUND REVENUE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 86,805 $ 174,073 $ 52,591 $ 86,653 $ 16,510 $ 8,225 $ 3,461 $ 1,228 $ $ 75 $ 7,437 $ 585 $ 60,068 $ $ 3,713 $ 200 $ 27,800 $ 400 $ 10,502 $ 77,043 $ 1,340 $ $ 2,515 $ 11,000 $ 8,320 $ $ 29,658 $ 8,503 $ 18 $ 15,924 $ 30,629 $ (2) $ 7,034 $ 8,532 $ 43,129 $ 4,000 $ 8,855 $ 1,656,488 $ 7,382,102 $ 63,084 $ 712,143 $ 4,151,703 $ 1,337,833 $ 3,114,758 $ 777 $ 274,791 $ $ $ $ 2,782,991 $ 22,273,493 Actual 6/30/2018 $ 90,364 $ 195,543 $ 360,146 $ 106,275 $ 37,060 $ 9,830 $ 8,766 $ 291 $ $ 282 $ 7,734 $ 275 $ 35,829 $ $ 2,631 $ 20 $ 38,493 $ $ 10,188 $ 98,551 $ 3,798 $ 420 $ 2,398 $ 12,000 $ 14,802 $ 7,740 $ 13,291 $ 10,916 $ $ 5,140 $ 1,348 $ (10) $ 11,348 $ 7,928 $ 41,291 $ $ 1,291 $ 1,650,815 $ 8,017,802 $ 3,000 $ 774,856 $ 4,340,409 $ 1,449,369 $ 3,367,555 $ 35 $ 700,733 $ $ $ 288,961 $ 2,833,008 $ 24,562,521 Actual 6/30/2019 $ 103,076 $ 328,775 $ 911,887 $ 133,229 $ 28,935 $ 17,630 $ $ 67 $ $ 739 $ 5,575 $ 791 $ 67,620 $ $ 3,576 $ 5 $ 33,841 $ $ 4,751 $ 148,455 $ 10,130 $ 358 $ 4,488 $ 12,000 $ 9,862 $ 3,950 $ 4,947 $ 12,881 $ $ 15,185 $ 84,309 $ 1 $ 20,331 $ 4,116 $ 41,609 $ $ 3,505 $ 2,226,575 $ 8,538,740 $ $ 742,741 $ 4,264,653 $ 1,519,373 $ 3,546,056 $ 85 $ 1,386,590 $ $ $ 470,857 $ 2,632,500 $ 27,344,793 Actual 6/30/2020 $ 93,777 $ 743,286 $ 399,547 $ 566,320 $ 43,824 $ 31,180 $ 5,748 $ 174 $ $ 511 $ 6,267 $ 220 $ 78,485 $ $ 3,248 $ $ 26,820 $ $ 3,566 $ 124,510 $ 6,754 $ 320 $ 3,065 $ 15,000 $ 2,280 $ $ 6,226 $ 17,859 $ $ 31,307 $ 169,473 $ $ 21,855 $ 4,262 $ 46,154 $ $ 3,389 $ 2,188,745 $ 11,418,398 $ $ 534,801 $ 4,612,648 $ 1,441,466 $ 3,490,550 $ 78 $ 508,566 $ $ $ $ 3,280,000 $ 29,930,679 6/30/2020 Budget $ 90,000 $ 200,000 $ 360,000 $ 125,000 $ 40,000 $ 10,000 $ $ $ $ $ 5,000 $ $ 45,000 $ $ 5,000 $ $ 40,000 $ $ 10,000 $ 105,000 $ 5,000 $ $ $ 10,000 $ $ 5,000 $ 10,000 $ 10,000 $ $ 15,000 $ $ $ 10,000 $ $ 45,000 $ $ $ 2,250,000 $ 8,150,000 $ $ 780,000 $ 4,625,000 $ 1,575,000 $ 3,650,000 $ $ 600,000 $ $ $ $ 3,280,000 $ 26,055,000 6/30/2021 Budget $ 30,000 $ 225,000 $ 300,000 $ 100,000 $ 25,000 $ 15,000 $ $ $ $ $ 5,000 $ $ 60,000 $ $ 5,000 $ $ 30,000 $ $ 5,000 $ 120,000 $ 5,000 $ $ $ 15,000 $ $ $ $ 10,000 $ $ 15,000 $ $ $ 10,000 $ $ 40,000 $ $ $ 2,325,000 $ 8,675,000 $ $ 750,000 $ 4,725,000 $ 1,665,000 $ 5,180,000 $ $ 600,000 $ $ $ $ 3,205,000 $ 28,140,000 Page 362 Account Title 111-5-1111-110 SALARIES AND WAGES 111-5-1111-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1111-130 SOCIAL SECURITY CONTRIBUTION 111-5-1111-131 MEDICARE CONTRIBUTION 111-5-1111-140 WORKERS COMPENSATION 111-5-1111-141 UNEMPLOYMENT INSURANCE 111-5-1111-142 AZ JOB TRAINING TAX 111-5-1111-230 OFFICE SUPPLIES 111-5-1111-231 BUILDING JANITORIAL SUPPLIES 111-5-1111-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1111-249 OPERATING MATERIAL & SUPPLIES 111-5-1111-350 TRAVEL AND PER DIEM 111-5-1111-351 CONFERENCE,SEMINARS & TRAINING 111-5-1111-360 PRINTING COST 111-5-1111-361 PUBLISHING/ADVERTISEMENT COST 111-5-1111-370 DUES-MEMBERSHIPS-FEES 111-5-1111-371 SUBSCRIPTIONS 111-5-1111-381 WIRELESS COMMUNICATIONS 111-5-1111-410 SPECIAL EVENTS 111-5-1111-658 LAND IMPROVEMENTS TOTAL MAYOR & COUNCIL City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 108,336 $ 31,558 $ 6,429 $ 1,503 $ 324 $ 859 $ $ 542 $ $ 907 $ 140 $ 2,260 $ 1,805 $ $ $ 32,322 $ $ 1,331 $ 1,622 $ $ 189,941 Actual 6/30/2018 $ 105,461 $ 29,624 $ 6,214 $ 1,453 $ 324 $ 802 $ $ 1,114 $ $ 4,216 $ 804 $ 1,403 $ 1,185 $ $ 1,093 $ 34,736 $ $ 1,001 $ 2,806 $ $ 192,237 Actual 6/30/2019 $ 113,155 $ 40,640 $ 6,620 $ 1,548 $ 345 $ 56 $ $ 1,389 $ 91 $ 4,787 $ 2,527 $ 8,287 $ 3,010 $ $ 1,274 $ 30,861 $ 56 $ 1,380 $ 4,228 $ $ 220,254 Actual 6/30/2020 $ 107,585 $ 43,792 $ 6,348 $ 1,484 $ 244 $ 4 $ $ 163 $ $ $ 141 $ 6,902 $ 164 $ $ 1,707 $ 39,440 $ $ 2,246 $ 8,223 $ $ 218,443 6/30/2020 Budget $ 113,000 $ 45,000 $ 7,000 $ 2,000 $ 1,000 $ 2,000 $ 4,000 $ 1,500 $ $ 1,000 $ 1,000 $ 10,000 $ 5,000 $ 1,000 $ 1,500 $ 50,000 $ $ 2,500 $ 40,000 $ $ 287,500 6/30/2021 Budget $ 113,000 $ 60,000 $ 7,000 $ 2,000 $ 1,000 $ 2,000 $ $ 1,500 $ $ 1,000 $ 1,000 $ 10,000 $ 5,000 $ 1,000 $ 1,500 $ 55,000 $ $ 2,500 $ 15,000 $ 15,000 $ 293,500 Page 363 Account Title 111-5-1311-110 SALARIES AND WAGES 111-5-1311-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1311-130 SOCIAL SECURITY CONTRIBUTION 111-5-1311-131 MEDICARE CONTRIBUTION 111-5-1311-132 ASRS CONTRIBUTION 111-5-1311-140 WORKERS COMPENSATION 111-5-1311-141 UNEMPLOYMENT INSURANCE 111-5-1311-142 AZ JOB TRAINING TAX 111-5-1311-230 OFFICE SUPPLIES 111-5-1311-232 COMPUTER/PRINTER SUPPLIES 111-5-1311-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1311-248 SOFTWARE PURCHASE 111-5-1311-249 OPERATING MATERIAL & SUPPLIES 111-5-1311-265 SOFTWARE MAINT CONTRACT 111-5-1311-312 LEGAL SERVICES 111-5-1311-313 CONTRACTED SERVICES 111-5-1311-329 RECORDING FEES 111-5-1311-343 STORAGE FACILITY RENTAL 111-5-1311-350 TRAVEL AND PER DIEM 111-5-1311-351 CONFERENCE,SEMINARS & TRAINING 111-5-1311-360 PRINTING COST 111-5-1311-361 PUBLISHING/ADVERTISEMENT COST 111-5-1311-362 MAILING COST 111-5-1311-370 DUES-MEMBERSHIPS-FEES 111-5-1311-381 WIRELESS COMMUNICATIONS 111-5-1311-418 SPECIAL PROJECTS 111-5-1311-431 ELECTION TOTAL CITY CLERK City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 126,574 $ 5,955 $ 7,888 $ 1,845 $ 13,987 $ 376 $ 254 $ $ 657 $ 312 $ $ 629 $ 226 $ $ $ 2,439 $ $ 1,056 $ 33 $ 160 $ $ 12,585 $ 17 $ 310 $ $ $ 6,726 $ 182,027 Actual 6/30/2018 $ 129,552 $ 6,135 $ 8,073 $ 1,888 $ 14,060 $ 400 $ 216 $ $ 839 $ $ $ $ 21 $ $ $ 149 $ $ $ $ 410 $ $ 13,516 $ 26 $ 273 $ $ $ 55 $ 175,614 Actual 6/30/2019 $ 132,561 $ 6,147 $ 8,263 $ 1,932 $ 15,290 $ 403 $ 122 $ $ 961 $ $ $ $ 394 $ $ $ 150 $ $ $ 97 $ 667 $ 450 $ 9,867 $ 58 $ 230 $ $ 12,750 $ 14,890 $ 205,232 Actual 6/30/2020 $ 138,883 $ 6,249 $ 8,679 $ 2,030 $ 16,341 $ 312 $ 50 $ $ 1,178 $ 233 $ $ $ 60 $ $ $ 229 $ $ $ 81 $ 125 $ $ 16,381 $ 9 $ 740 $ $ 14,081 $ $ 205,663 6/30/2020 Budget $ 139,000 $ 7,000 $ 9,000 $ 3,000 $ 17,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 500 $ $ $ 500 $ $ $ 500 $ $ $ 500 $ 1,000 $ $ 9,000 $ 500 $ 500 $ $ 20,000 $ 5,000 $ 217,000 6/30/2021 Budget $ 146,000 $ 7,000 $ 10,000 $ 3,000 $ 18,000 $ 1,000 $ 1,000 $ $ 1,000 $ 500 $ $ $ 500 $ 6,000 $ $ 500 $ $ $ 500 $ 1,000 $ 10,000 $ 11,000 $ 500 $ 500 $ $ 6,000 $ 17,000 $ 241,000 Page 364 Account Title 111-5-1411-110 SALARIES AND WAGES 111-5-1411-117 COMP TIME 111-5-1411-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1411-130 SOCIAL SECURITY CONTRIBUTION 111-5-1411-131 MEDICARE CONTRIBUTION 111-5-1411-132 ASRS CONTRIBUTION 111-5-1411-134 DEFERRED COMPENSATION 111-5-1411-140 WORKERS COMPENSATION 111-5-1411-141 UNEMPLOYMENT INSURANCE 111-5-1411-142 AZ JOB TRAINING TAX 111-5-1411-199 LABOR DISTRIBUTION 111-5-1411-211 FUEL AND LUBRICANTS 111-5-1411-218 VENDING MACHINE EXPENSES 111-5-1411-227 CONFERENCE ROOM 111-5-1411-230 OFFICE SUPPLIES 111-5-1411-232 COMPUTER/PRINTER SUPPLIES 111-5-1411-233 UNIFORMS 111-5-1411-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1411-241 VEHICLE ALLOWANCE 111-5-1411-245 BUILDING/DATA UPGRADES 111-5-1411-248 SOFTWARE PURCHASE 111-5-1411-249 OPERATING MATERIAL & SUPPLIES 111-5-1411-251 COMPUTER/PRINTER MAINTENANCE 111-5-1411-253 VEHICLE MAINTENANCE/REPAIRS 111-5-1411-254 COPIER USAGE/SUPPLIES/MAINT 111-5-1411-269 OTHER MAINTENANCE/REPAIRS 111-5-1411-311 PROFESSIONAL SERVICES 111-5-1411-313 CONTRACTED SERVICES 111-5-1411-335 DELIVERY SERVICES 111-5-1411-342 RECRUITMENT EXPENSES 111-5-1411-343 STORAGE FACILITY RENTAL 111-5-1411-350 TRAVEL AND PER DIEM 111-5-1411-351 CONFERENCE,SEMINARS & TRAINING 111-5-1411-355 ADULT EDUCATION 111-5-1411-360 PRINTING COST 111-5-1411-361 PUBLISHING/ADVERTISEMENT COST 111-5-1411-362 MAILING COST 111-5-1411-370 DUES-MEMBERSHIPS-FEES 111-5-1411-371 SUBSCRIPTIONS 111-5-1411-380 TELEPHONE EXPENSE 111-5-1411-381 WIRELESS COMMUNICATIONS 111-5-1411-382 BUILDING ELECTRICITY/GAS 111-5-1411-384 EXTERMINATING SERVICE 111-5-1411-410 SPECIAL EVENTS 111-5-1411-617 CAPITAL EQUIPMENT PURCHASE 111-5-1411-650 VEHICLES 111-5-1411-656 BUILDINGS AND IMPROVEMENTS 111-5-1411-658 LAND IMPROVEMENTS TOTAL ADMINISTRATION GENERAL City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 527,460 $ $ 42,716 $ 28,153 $ 7,486 $ 60,138 $ 18,217 $ 1,565 $ 893 $ $ $ 1,132 $ 93 $ 1,461 $ 4,694 $ 294 $ $ 5,998 $ $ $ 4,402 $ 3,413 $ $ $ 1,766 $ $ 22,432 $ $ $ $ $ 3,730 $ 1,235 $ $ 1,894 $ 6,371 $ 41,708 $ 4,678 $ 502 $ $ 2,335 $ $ $ 93,550 $ $ $ $ $ 888,311 Actual 6/30/2018 $ 783,892 $ $ 51,337 $ 29,981 $ 11,228 $ 69,862 $ 8,456 $ 2,523 $ 888 $ $ $ 1,117 $ $ 1,282 $ 2,778 $ $ $ 1,770 $ $ $ 3,300 $ 6,451 $ $ 8 $ 3,044 $ $ 92,503 $ $ $ $ $ 2,948 $ 3,335 $ $ 4,727 $ 21,107 $ 29,903 $ 1,026 $ 1,766 $ $ 2,033 $ $ $ 105,736 $ $ $ 11,356 $ 43,300 $ 1,297,656 Actual 6/30/2019 $ 603,082 $ 407 $ 57,262 $ 36,547 $ 8,547 $ 69,853 $ $ 1,831 $ 520 $ $ $ 465 $ $ 1,209 $ 1,836 $ $ $ 5,101 $ $ $ 9,607 $ 6,325 $ $ 1,225 $ 2,600 $ $ 10,674 $ 17,265 $ $ $ $ 6,563 $ 2,765 $ 4,920 $ 462 $ 8,644 $ 15,542 $ 2,972 $ 650 $ $ 2,498 $ $ $ 101,203 $ $ $ 7,500 $ $ 988,075 Actual 6/30/2020 $ 538,875 $ $ 48,929 $ 29,911 $ 7,556 $ 65,043 $ $ 1,410 $ 210 $ $ (16,078) $ 841 $ $ 1,733 $ 1,684 $ $ $ 3,755 $ $ $ 1,945 $ 7,081 $ $ 960 $ 3,601 $ $ 9,024 $ 18,287 $ $ $ $ 6,377 $ 579 $ 1,508 $ 1,207 $ $ 203 $ 1,973 $ 1,090 $ $ 3,231 $ $ $ 10,891 $ $ $ 6,896 $ $ 758,724 6/30/2020 Budget $ 543,000 $ $ 60,000 $ 30,000 $ 8,000 $ 66,500 $ $ 2,000 $ 1,500 $ 4,000 $ $ 2,000 $ $ 1,500 $ 4,500 $ $ $ 3,000 $ $ $ 9,500 $ 7,500 $ $ 2,500 $ 4,000 $ $ 40,000 $ 31,000 $ $ $ $ 7,500 $ 3,500 $ 6,000 $ 1,000 $ 21,500 $ 31,000 $ 3,500 $ 1,000 $ $ 3,000 $ $ $ 35,000 $ $ $ 25,000 $ $ 958,500 6/30/2021 Budget $ 746,000 $ $ 71,000 $ 44,000 $ 12,000 $ 92,000 $ $ 3,000 $ 4,000 $ $ (512,000) $ 2,000 $ $ 1,500 $ 3,000 $ $ $ 8,000 $ $ $ 3,500 $ 4,000 $ $ 2,500 $ 4,000 $ $ 40,000 $ 6,000 $ $ $ $ 4,000 $ 1,500 $ $ 500 $ 21,500 $ 31,000 $ 3,000 $ 500 $ $ 1,000 $ $ $ 25,000 $ $ $ $ $ 622,500 Page 365 Account Title 111-5-1412-110 SALARIES AND WAGES 111-5-1412-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1412-130 SOCIAL SECURITY CONTRIBUTION 111-5-1412-131 MEDICARE CONTRIBUTION 111-5-1412-132 ASRS CONTRIBUTION 111-5-1412-140 WORKERS COMPENSATION 111-5-1412-141 UNEMPLOYMENT INSURANCE 111-5-1412-142 AZ JOB TRAINING TAX 111-5-1412-199 LABOR DISTRIBUTION 111-5-1412-230 OFFICE SUPPLIES 111-5-1412-311 PROFESSIONAL SERVICES 111-5-1412-350 TRAVEL AND PER DIEM 111-5-1412-351 CONFERENCE,SEMINARS & TRAINING 111-5-1412-360 PRINTING COST 111-5-1412-370 DUES-MEMBERSHIPS-FEES 111-5-1412-371 SUBSCRIPTIONS 111-5-1412-377 MISCELLANEOUS EXPENSES TOTAL ADMINISTRATION ECONOMIC DEVELOPMENT 111-5-1413-199 LABOR DISTRIBUTION 111-5-1413-230 OFFICE SUPPLIES 111-5-1413-248 SOFTWARE PURCHASE 111-5-1413-350 TRAVEL AND PER DIEM 111-5-1413-351 CONFERENCE,SEMINARS & TRAINING 111-5-1413-360 PRINTING COST 111-5-1413-370 DUES-MEMBERSHIPS-FEES 111-5-1413-371 SUBSCRIPTIONS 111-5-1413-381 WIRELESS COMMUNICATIONS 111-5-1413-656 BUILDINGS AND IMPROVEMENTS TOTAL ADMINISTRATION INTERGOVERNMENTAL 111-5-1414-110 SALARIES AND WAGES 111-5-1414-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1414-130 SOCIAL SECURITY CONTRIBUTION 111-5-1414-131 MEDICARE CONTRIBUTION 111-5-1414-132 ASRS CONTRIBUTION 111-5-1414-140 WORKERS COMPENSATION 111-5-1414-141 UNEMPLOYMENT INSURANCE 111-5-1414-199 LABOR DISTRIBUTION 111-5-1414-254 COPIER USAGE/SUPPLIES/MAINT 111-5-1414-370 DUES-MEMBERSHIPS-FEES 111-5-1414-410 SPECIAL EVENTS TOTAL ADMINISTRATION SPECIAL EVENTS 111-5-1415-199 LABOR DISTRIBUTION 111-5-1415-211 FUEL AND LUBRICANTS 111-5-1415-230 OFFICE SUPPLIES 111-5-1415-249 OPERATING MATERIAL & SUPPLIES 111-5-1415-253 VEHICLE MAINTENANCE/REPAIRS 111-5-1415-269 OTHER MAINTENANCE/REPAIRS 111-5-1415-313 CONTRACTED SERVICES 111-5-1415-355 ADULT EDUCATION 111-5-1415-382 BUILDING ELECTRICITY/GAS 111-5-1415-384 EXTERMINATING SERVICE TOTAL ADMINISTRATION SENIOR CENTER City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ - Actual 6/30/2018 $ 77,263 $ 850 $ 4,777 $ 1,117 $ 8,885 $ 175 $ 108 $ $ $ 387 $ 7,523 $ $ 205 $ $ 15,141 $ $ $ 116,431 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ - Actual 6/30/2019 $ 80,820 $ 862 $ 5,006 $ 1,171 $ 9,537 $ 277 $ 62 $ $ $ 164 $ 5,000 $ $ 2,151 $ $ 19,258 $ 15 $ $ 124,323 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ - Actual 6/30/2020 $ 82,764 $ 907 $ 5,127 $ 1,199 $ 10,023 $ 149 $ 25 $ $ $ 282 $ 3,666 $ 3,285 $ 2,512 $ 228 $ 21,518 $ $ 20 $ 131,704 $ $ $ $ $ $ $ $ $ $ $ $ 75,592 $ 5,695 $ 4,676 $ 1,094 $ 9,154 $ 471 $ 25 $ $ $ $ 58,588 $ 155,295 $ $ $ $ $ $ $ 2,100 $ $ $ $ 2,100 6/30/2020 Budget $ 83,000 $ 1,000 $ 6,000 $ 2,000 $ 11,000 $ 1,000 $ 1,000 $ 1,000 $ $ 500 $ 8,000 $ 4,500 $ 3,000 $ $ 20,000 $ $ $ 142,000 $ $ $ $ $ $ $ $ $ $ $ $ 78,000 $ 6,000 $ 5,000 $ 1,000 $ 9,500 $ $ 500 $ $ $ $ 80,000 $ 180,000 $ $ $ $ $ $ $ $ $ $ $ - 6/30/2021 Budget $ $ $ $ $ $ $ $ $ 109,000 $ 500 $ 8,000 $ 4,500 $ 3,000 $ 500 $ 21,000 $ 500 $ $ 147,000 $ 220,000 $ 500 $ 1,000 $ 3,500 $ 2,000 $ 1,500 $ 1,500 $ 500 $ 2,000 $ 40,000 $ 272,500 $ $ $ $ $ $ $ $ 105,000 $ 2,000 $ 500 $ 77,500 $ 185,000 $ 78,000 $ 3,500 $ 500 $ 3,500 $ 2,500 $ 2,000 $ 36,000 $ 6,000 $ 10,000 $ 1,500 $ 143,500 Page 366 Account Title 111-5-1511-110 SALARIES AND WAGES 111-5-1511-111 OVERTIME 111-5-1511-117 COMP TIME 111-5-1511-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1511-130 SOCIAL SECURITY CONTRIBUTION 111-5-1511-131 MEDICARE CONTRIBUTION 111-5-1511-132 ASRS CONTRIBUTION 111-5-1511-140 WORKERS COMPENSATION 111-5-1511-141 UNEMPLOYMENT INSURANCE 111-5-1511-142 AZ JOB TRAINING TAX 111-5-1511-211 FUEL AND LUBRICANTS 111-5-1511-213 SAFETY EQUIPMENT/SUPPLIES 111-5-1511-230 OFFICE SUPPLIES 111-5-1511-232 COMPUTER/PRINTER SUPPLIES 111-5-1511-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1511-245 BUILDING/DATA UPGRADES 111-5-1511-248 SOFTWARE PURCHASE 111-5-1511-249 OPERATING MATERIAL & SUPPLIES 111-5-1511-251 COMPUTER/PRINTER MAINTENANCE 111-5-1511-253 VEHICLE MAINTENANCE/REPAIRS 111-5-1511-261 EQUIPMENT MAINTENANCE CONTRACT 111-5-1511-262 PHONE SYS MAINT AND CONTRACTS 111-5-1511-263 DATA INFRASTRUCTURE SERVICES 111-5-1511-265 SOFTWARE MAINT CONTRACT 111-5-1511-311 PROFESSIONAL SERVICES 111-5-1511-328 EQUIPMENT RENT/LEASES 111-5-1511-335 DELIVERY SERVICES 111-5-1511-343 STORAGE FACILITY RENTAL 111-5-1511-350 TRAVEL AND PER DIEM 111-5-1511-351 CONFERENCE,SEMINARS & TRAINING 111-5-1511-376 LATE FEES/INTEREST CHARGES 111-5-1511-380 TELEPHONE EXPENSE 111-5-1511-381 WIRELESS COMMUNICATIONS 111-5-1511-418 SPECIAL PROJECTS 111-5-1511-617 CAPITAL EQUIPMENT PURCHASE 111-5-1511-656 BUILDINGS AND IMPROVEMENTS 111-5-1511-657 INFRASTRUCTURE TOTAL INFORMATION TECHNOLOGY City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 336,727 $ 1,082 $ 242 $ 30,726 $ 20,229 $ 4,731 $ 38,812 $ 1,928 $ 512 $ $ 543 $ $ 882 $ 41,488 $ 16,859 $ $ 13,638 $ 3,139 $ $ $ 26,296 $ 17,236 $ 71,980 $ 45,431 $ 5,159 $ 4,181 $ $ $ $ 1,391 $ $ 36,509 $ 2,662 $ $ $ $ $ 722,382 Actual 6/30/2018 $ 328,467 $ 296 $ 51 $ 31,789 $ 19,709 $ 4,609 $ 37,814 $ 1,654 $ 431 $ $ 923 $ $ 262 $ 898 $ 2,720 $ $ 6,576 $ 935 $ 2,967 $ $ 27,793 $ 15,438 $ 68,983 $ 58,498 $ 4,800 $ 5,169 $ $ $ 63 $ 1,062 $ $ 26,419 $ 2,052 $ 18,704 $ 29,997 $ 25,779 $ $ 724,857 Actual 6/30/2019 $ 363,744 $ 673 $ $ 31,817 $ 21,868 $ 5,114 $ 42,539 $ 1,924 $ 246 $ $ 346 $ $ 225 $ 220 $ 3,681 $ 785 $ 7,412 $ 4,132 $ 5,420 $ 435 $ 28,842 $ 23,505 $ 65,775 $ 89,518 $ 852 $ 4,272 $ $ $ 2,371 $ 4,348 $ $ 22,963 $ 1,899 $ 45,695 $ $ 11,407 $ $ 792,030 Actual 6/30/2020 $ 327,792 $ 3,015 $ 20 $ 28,910 $ 19,881 $ 4,650 $ 39,467 $ 1,636 $ 76 $ $ 325 $ $ 174 $ 1,499 $ 17,618 $ 2,870 $ 41,319 $ 2,756 $ 3,360 $ 360 $ 18,621 $ 12,515 $ 69,345 $ 128,461 $ 902 $ 1,862 $ 40 $ $ $ 1,061 $ $ 21,623 $ 2,344 $ $ 57,881 $ $ $ 810,384 6/30/2020 Budget $ 379,000 $ 3,000 $ $ 33,000 $ 23,000 $ 6,000 $ 47,000 $ 1,000 $ 2,000 $ 3,000 $ 1,000 $ $ 500 $ 500 $ 13,000 $ $ 10,000 $ 2,000 $ 4,000 $ 1,000 $ 32,500 $ 14,000 $ 70,000 $ 95,000 $ 20,000 $ 5,000 $ $ $ 2,500 $ 3,000 $ $ 27,000 $ 2,000 $ $ 61,000 $ 88,000 $ $ 949,000 6/30/2021 Budget $ 419,000 $ 3,000 $ $ 56,000 $ 27,000 $ 7,000 $ 52,000 $ 2,000 $ 2,000 $ $ 1,000 $ $ 500 $ 500 $ 13,000 $ $ 10,000 $ 3,000 $ 5,000 $ 1,000 $ 35,000 $ 15,000 $ 70,000 $ 120,000 $ 20,000 $ 5,000 $ $ $ 2,000 $ 4,500 $ $ 27,000 $ 2,000 $ 27,000 $ 58,000 $ $ 218,000 $ 1,205,500 Page 367 Account Title 111-5-1521-110 SALARIES AND WAGES 111-5-1521-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1521-130 SOCIAL SECURITY CONTRIBUTION 111-5-1521-131 MEDICARE CONTRIBUTION 111-5-1521-132 ASRS CONTRIBUTION 111-5-1521-140 WORKERS COMPENSATION 111-5-1521-141 UNEMPLOYMENT INSURANCE 111-5-1521-142 AZ JOB TRAINING TAX 111-5-1521-230 OFFICE SUPPLIES 111-5-1521-232 COMPUTER/PRINTER SUPPLIES 111-5-1521-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1521-248 SOFTWARE PURCHASE 111-5-1521-254 COPIER USAGE/SUPPLIES/MAINT 111-5-1521-311 PROFESSIONAL SERVICES 111-5-1521-312 LEGAL SERVICES 111-5-1521-313 CONTRACTED SERVICES 111-5-1521-320 MEDICAL/DRUG EXAMS & TESTING 111-5-1521-335 DELIVERY SERVICES 111-5-1521-342 RECRUITMENT EXPENSES 111-5-1521-343 STORAGE FACILITY RENTAL 111-5-1521-350 TRAVEL AND PER DIEM 111-5-1521-351 CONFERENCE,SEMINARS & TRAINING 111-5-1521-360 PRINTING COST 111-5-1521-361 PUBLISHING/ADVERTISEMENT COST 111-5-1521-362 MAILING COST 111-5-1521-370 DUES-MEMBERSHIPS-FEES 111-5-1521-380 TELEPHONE EXPENSE 111-5-1521-381 WIRELESS COMMUNICATIONS 111-5-1521-441 EMPLOYEE RECOGNITION AWARDS 111-5-1521-442 EMPLOYEE WELLNESS PROGRAM 111-5-1521-443 NEW EMPLOYEE ORIENTATIONS 111-5-1521-617 CAPITAL EQUIPMENT PURCHASE TOTAL HUMAN RESOURCES City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 259,212 $ 23,391 $ 15,875 $ 3,713 $ 29,761 $ 770 $ 384 $ $ 1,442 $ 239 $ $ 943 $ 556 $ 10,831 $ $ 6,557 $ 2,390 $ $ 9,300 $ $ $ 209 $ $ 1,000 $ 282 $ 5,650 $ $ 485 $ $ 442 $ $ $ 373,431 Actual 6/30/2018 $ 218,578 $ 15,593 $ 13,495 $ 3,156 $ 24,954 $ 609 $ 323 $ $ 1,559 $ $ $ $ 1,165 $ 9,241 $ $ 7,729 $ 25,941 $ $ 8,013 $ $ $ 1,483 $ $ 1,000 $ 221 $ 5,600 $ $ 137 $ 325 $ $ $ $ 339,122 Actual 6/30/2019 $ 239,679 $ 18,642 $ 14,726 $ 3,444 $ 28,282 $ 728 $ 184 $ $ 1,229 $ $ $ $ 764 $ 15,371 $ $ 7,825 $ 33,540 $ $ 5,096 $ $ $ 873 $ $ 1,500 $ 53 $ 6,238 $ $ $ 325 $ 500 $ $ $ 379,000 Actual 6/30/2020 $ 254,017 $ 19,768 $ 15,611 $ 3,651 $ 30,764 $ 574 $ 76 $ $ 389 $ $ $ $ 781 $ 10,223 $ $ 15,641 $ 24,074 $ $ 5,077 $ $ $ 659 $ $ 2,313 $ 188 $ 441 $ $ $ 490 $ $ $ $ 384,735 6/30/2020 Budget $ 249,000 $ 20,000 $ 15,000 $ 4,000 $ 31,000 $ 1,000 $ 1,000 $ 2,000 $ 2,500 $ $ $ $ 1,500 $ 13,000 $ $ 18,500 $ 55,500 $ $ 7,000 $ $ $ 2,000 $ $ 5,500 $ 500 $ 6,500 $ $ $ 3,500 $ 1,500 $ $ $ 440,500 6/30/2021 Budget $ 262,000 $ 21,000 $ 17,000 $ 4,000 $ 32,000 $ 1,000 $ 1,000 $ $ 2,500 $ $ $ $ 1,500 $ 18,000 $ $ 21,000 $ 50,000 $ $ 7,000 $ $ $ 3,000 $ $ 4,500 $ 500 $ 1,000 $ $ $ 103,500 $ 1,500 $ $ $ 552,000 Page 368 Account Title 111-5-1531-110 SALARIES AND WAGES 111-5-1531-111 OVERTIME 111-5-1531-117 COMP TIME 111-5-1531-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1531-130 SOCIAL SECURITY CONTRIBUTION 111-5-1531-131 MEDICARE CONTRIBUTION 111-5-1531-132 ASRS CONTRIBUTION 111-5-1531-140 WORKERS COMPENSATION 111-5-1531-141 UNEMPLOYMENT INSURANCE 111-5-1531-142 AZ JOB TRAINING TAX 111-5-1531-199 LABOR DISTRIBUTION 111-5-1531-230 OFFICE SUPPLIES 111-5-1531-232 COMPUTER/PRINTER SUPPLIES 111-5-1531-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1531-248 SOFTWARE PURCHASE 111-5-1531-249 OPERATING MATERIAL & SUPPLIES 111-5-1531-250 BUILDING MAINTENANCE/REPAIRS 111-5-1531-311 PROFESSIONAL SERVICES 111-5-1531-313 CONTRACTED SERVICES 111-5-1531-317 AUDIT/CONSULTING SERVICES 111-5-1531-325 TECH/SOFTWARE SUPPORT 111-5-1531-335 DELIVERY SERVICES 111-5-1531-343 STORAGE FACILITY RENTAL 111-5-1531-350 TRAVEL AND PER DIEM 111-5-1531-351 CONFERENCE,SEMINARS & TRAINING 111-5-1531-353 TUITION REIMBURSEMENT 111-5-1531-360 PRINTING COST 111-5-1531-361 PUBLISHING/ADVERTISEMENT COST 111-5-1531-362 MAILING COST 111-5-1531-370 DUES-MEMBERSHIPS-FEES 111-5-1531-374 BANK CHARGES/ANALYSIS FEES 111-5-1531-376 LATE FEES/INTEREST CHARGES 111-5-1531-377 MISCELLANEOUS EXPENSES 111-5-1531-380 TELEPHONE EXPENSE 111-5-1531-418 SPECIAL PROJECTS 111-5-1531-617 CAPITAL EQUIPMENT PURCHASE TOTAL FINANCIAL SERVICES City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 289,529 $ 39 $ $ 29,998 $ 15,754 $ 4,029 $ 31,290 $ 860 $ 509 $ $ $ 3,246 $ $ 795 $ $ 52 $ $ 161,694 $ $ 40,435 $ 10,069 $ $ 1,175 $ 2,187 $ 1,838 $ $ 1,346 $ 1,113 $ 1,125 $ 781 $ 5,004 $ $ 435 $ $ $ $ 603,302 Actual 6/30/2018 $ 264,424 $ $ 104 $ 28,088 $ 14,368 $ 3,665 $ 27,774 $ 877 $ 431 $ $ $ 3,146 $ $ 2,065 $ $ 262 $ 24 $ 164,692 $ $ 41,685 $ 13,868 $ $ $ 2,193 $ 870 $ $ 1,464 $ 775 $ 1,118 $ 230 $ 873 $ $ 0 $ $ $ $ 572,996 Actual 6/30/2019 $ 309,149 $ $ $ 31,339 $ 16,612 $ 4,309 $ 34,285 $ 937 $ 246 $ $ $ 1,887 $ $ $ 665 $ 252 $ $ 179,187 $ $ 41,735 $ 13,868 $ $ $ 2,411 $ 525 $ $ 1,324 $ $ 1,302 $ 1,228 $ $ $ 534 $ $ $ $ 641,794 Actual 6/30/2020 $ 586,273 $ 21 $ 67 $ 65,548 $ 33,592 $ 8,204 $ 65,541 $ 1,227 $ 399 $ $ (314,659) $ 1,540 $ $ 1,245 $ $ 370 $ $ 190,861 $ $ 45,780 $ 38,128 $ $ $ 13,890 $ 10,061 $ $ 4,262 $ $ 1,084 $ 1,364 $ 2,367 $ $ 346 $ $ 9,214 $ 6,982 $ 773,706 6/30/2020 Budget $ 635,000 $ $ $ 84,000 $ 36,000 $ 10,000 $ 71,000 $ 2,000 $ 3,000 $ 6,000 $ (330,000) $ 4,000 $ $ 1,500 $ $ $ $ 216,000 $ $ 50,000 $ 35,000 $ $ $ 16,000 $ 14,000 $ 2,000 $ 2,000 $ 1,000 $ 1,500 $ 2,000 $ 5,000 $ $ $ $ 56,500 $ 23,000 $ 946,500 6/30/2021 Budget $ 607,000 $ $ $ 74,000 $ 36,000 $ 9,000 $ 70,000 $ 2,000 $ 3,000 $ $ (330,000) $ 4,000 $ $ 1,500 $ 1,000 $ $ $ 231,000 $ $ 50,000 $ 50,000 $ $ $ 9,500 $ 5,000 $ $ 3,000 $ 1,000 $ 1,500 $ 2,000 $ 4,000 $ $ $ $ 56,500 $ $ 891,000 Page 369 Account Title 111-5-1582-110 SALARIES AND WAGES 111-5-1582-111 OVERTIME 111-5-1582-117 COMP TIME 111-5-1582-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1582-130 SOCIAL SECURITY CONTRIBUTION 111-5-1582-131 MEDICARE CONTRIBUTION 111-5-1582-132 ASRS CONTRIBUTION 111-5-1582-140 WORKERS COMPENSATION 111-5-1582-141 UNEMPLOYMENT INSURANCE 111-5-1582-142 AZ JOB TRAINING TAX 111-5-1582-198 WORKERS COMP REIMBURSEMENTS 111-5-1582-199 LABOR DISTRIBUTION 111-5-1582-210 SMALL TOOLS/EQUIP/PARTS 111-5-1582-211 FUEL AND LUBRICANTS 111-5-1582-213 SAFETY EQUIPMENT/SUPPLIES 111-5-1582-222 CHEMICALS 111-5-1582-230 OFFICE SUPPLIES 111-5-1582-233 UNIFORMS 111-5-1582-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1582-243 IRRIGATION SUPPLIES 111-5-1582-244 LANDSCAPING MAT'L & SUPPLIES 111-5-1582-249 OPERATING MATERIAL & SUPPLIES 111-5-1582-253 VEHICLE MAINTENANCE/REPAIRS 111-5-1582-269 OTHER MAINTENANCE/REPAIRS 111-5-1582-313 CONTRACTED SERVICES 111-5-1582-320 MEDICAL/DRUG EXAMS & TESTING 111-5-1582-326 LICENSE AND PERMITS 111-5-1582-328 EQUIPMENT RENT/LEASES 111-5-1582-341 SECURITY/ALARM SERVICE 111-5-1582-351 CONFERENCE,SEMINARS & TRAINING 111-5-1582-370 DUES-MEMBERSHIPS-FEES 111-5-1582-376 LATE FEES/INTEREST CHARGES 111-5-1582-379 PARK LIGHTING/ELECTRICITY 111-5-1582-381 WIRELESS COMMUNICATIONS 111-5-1582-386 LANDSCAPING/IRRIGATION 111-5-1582-418 SPECIAL PROJECTS 111-5-1582-617 CAPITAL EQUIPMENT PURCHASE 111-5-1582-650 VEHICLES 111-5-1582-656 BUILDINGS AND IMPROVEMENTS 111-5-1582-658 LAND IMPROVEMENTS TOTAL PUBLIC WORKS PARKS City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 307,556 $ 15,113 $ 957 $ 62,915 $ 18,849 $ 4,408 $ 34,108 $ 10,635 $ 1,354 $ $ $ $ 3,099 $ 9,426 $ 4,471 $ 1,996 $ 187 $ $ 7,364 $ 17,504 $ 3,373 $ 15,363 $ 186 $ 7,638 $ 88,199 $ 109 $ $ 737 $ 3,001 $ 3,135 $ 410 $ $ 67,686 $ 937 $ $ $ $ $ $ $ 690,715 Actual 6/30/2018 $ 323,872 $ 12,690 $ 2,009 $ 73,720 $ 19,596 $ 4,583 $ 36,102 $ 12,527 $ 1,007 $ $ $ $ 2,614 $ 12,608 $ 2,425 $ 2,960 $ 327 $ $ 11,328 $ 16,142 $ 6,354 $ 9,795 $ $ 8,611 $ 108,841 $ $ 290 $ 1,002 $ 2,741 $ 3,146 $ 590 $ $ 71,642 $ 1,290 $ $ $ $ $ $ $ 748,813 Actual 6/30/2019 $ 275,144 $ 15,104 $ 1,228 $ 66,390 $ 16,717 $ 3,910 $ 30,678 $ 11,209 $ 768 $ $ $ $ 2,809 $ 13,780 $ 2,862 $ 6,488 $ 575 $ $ 10,382 $ 16,204 $ 8,290 $ 10,724 $ 315 $ 2,522 $ 155,763 $ $ $ 2,661 $ 11,595 $ 4,620 $ 240 $ $ 72,526 $ 2,172 $ $ $ 109,339 $ 9,861 $ $ $ 864,876 Actual 6/30/2020 $ 315,220 $ 14,215 $ 2,853 $ 69,021 $ 19,233 $ 4,498 $ 37,076 $ 9,501 $ 293 $ $ $ $ 1,652 $ 16,426 $ 3,834 $ 10,838 $ 292 $ 414 $ 3,220 $ 10,937 $ 5,868 $ 15,072 $ $ 719 $ 155,689 $ $ $ 639 $ 2,445 $ 150 $ 325 $ $ 62,549 $ 2,339 $ $ $ 9,293 $ 41,215 $ $ $ 815,829 6/30/2020 Budget $ 304,000 $ 12,000 $ $ 77,000 $ 20,000 $ 5,000 $ 36,000 $ 13,000 $ 3,000 $ 4,000 $ $ $ 3,000 $ 7,000 $ 4,000 $ 6,000 $ 500 $ $ 9,000 $ 14,500 $ 6,000 $ 16,000 $ 500 $ 1,500 $ 173,500 $ $ $ 1,000 $ 15,000 $ 5,500 $ $ $ 88,000 $ 1,500 $ $ $ 10,000 $ 47,000 $ $ $ 883,500 6/30/2021 Budget $ 324,000 $ 12,000 $ $ 74,000 $ 21,000 $ 5,000 $ 39,000 $ 14,000 $ 3,000 $ $ $ $ 3,000 $ 10,000 $ 4,000 $ 6,000 $ 500 $ $ 9,000 $ 14,500 $ 6,000 $ 21,000 $ 500 $ 1,500 $ 178,000 $ $ $ 1,000 $ 15,000 $ 5,500 $ $ $ 88,000 $ 1,500 $ $ $ 10,000 $ 94,000 $ $ 55,000 $ 1,016,000 Page 370 Account Title 111-5-1583-110 SALARIES AND WAGES 111-5-1583-111 OVERTIME 111-5-1583-117 COMP TIME 111-5-1583-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1583-130 SOCIAL SECURITY CONTRIBUTION 111-5-1583-131 MEDICARE CONTRIBUTION 111-5-1583-132 ASRS CONTRIBUTION 111-5-1583-140 WORKERS COMPENSATION 111-5-1583-141 UNEMPLOYMENT INSURANCE 111-5-1583-142 AZ JOB TRAINING TAX 111-5-1583-210 SMALL TOOLS/EQUIP/PARTS 111-5-1583-211 FUEL AND LUBRICANTS 111-5-1583-213 SAFETY EQUIPMENT/SUPPLIES 111-5-1583-219 STREET SIGN EXPENSES 111-5-1583-230 OFFICE SUPPLIES 111-5-1583-231 BUILDING JANITORIAL SUPPLIES 111-5-1583-232 COMPUTER/PRINTER SUPPLIES 111-5-1583-233 UNIFORMS 111-5-1583-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1583-245 BUILDING/DATA UPGRADES 111-5-1583-246 GRAFFITI SUPPLIES 111-5-1583-249 OPERATING MATERIAL & SUPPLIES 111-5-1583-250 BUILDING MAINTENANCE/REPAIRS 111-5-1583-254 COPIER USAGE/SUPPLIES/MAINT 111-5-1583-266 POSTAGE EQUIP RENTAL FEES/MISC 111-5-1583-269 OTHER MAINTENANCE/REPAIRS 111-5-1583-313 CONTRACTED SERVICES 111-5-1583-341 SECURITY/ALARM SERVICE 111-5-1583-346 FIRE EXTINGUISHERS/INSPECTIONS 111-5-1583-351 CONFERENCE,SEMINARS & TRAINING 111-5-1583-361 PUBLISHING/ADVERTISEMENT COST 111-5-1583-362 MAILING COST 111-5-1583-370 DUES-MEMBERSHIPS-FEES 111-5-1583-381 WIRELESS COMMUNICATIONS 111-5-1583-382 BUILDING ELECTRICITY/GAS 111-5-1583-384 EXTERMINATING SERVICE 111-5-1583-392 LIBRARY FACILITIES EXPENSES 111-5-1583-418 SPECIAL PROJECTS 111-5-1583-617 CAPITAL EQUIPMENT PURCHASE 111-5-1583-650 VEHICLES 111-5-1583-656 BUILDINGS AND IMPROVEMENTS 111-5-1583-658 LAND IMPROVEMENTS TOTAL PUBLIC WORKS FACILITIES City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 164,483 $ 3,687 $ 1,515 $ 34,645 $ 9,907 $ 2,317 $ 19,494 $ 6,958 $ 392 $ $ 1,241 $ 1,522 $ 430 $ $ 1,297 $ 9,708 $ 357 $ 5,845 $ $ $ $ 3,128 $ 30,591 $ 1,182 $ $ $ 146,690 $ 12,264 $ 1,629 $ 150 $ 192 $ $ $ 2,402 $ 205,525 $ $ 7,754 $ $ $ $ 8,233 $ 111,933 $ 795,470 Actual 6/30/2018 $ 159,297 $ 4,279 $ 233 $ 25,657 $ 9,661 $ 2,260 $ 18,754 $ 5,016 $ 447 $ $ 1,991 $ 773 $ 908 $ $ 537 $ 7,505 $ $ 8,534 $ $ $ $ 2,513 $ 42,723 $ 1,673 $ $ $ 171,222 $ 12,355 $ 1,879 $ $ $ $ $ 1,968 $ 201,184 $ $ 11,254 $ $ $ $ $ 16,961 $ 709,583 Actual 6/30/2019 $ 170,706 $ 6,224 $ 37 $ 26,479 $ 10,526 $ 2,462 $ 20,882 $ 6,868 $ 184 $ $ 4,201 $ 1,560 $ 531 $ $ 415 $ 9,226 $ 473 $ 5,905 $ $ $ $ 3,701 $ 38,729 $ 1,329 $ $ $ 180,036 $ 14,017 $ 7,358 $ 700 $ 326 $ $ $ 2,215 $ 225,631 $ $ 7,546 $ $ $ $ 78,549 $ $ 826,815 Actual 6/30/2020 $ 124,613 $ 5,015 $ 94 $ 22,796 $ 7,734 $ 1,809 $ 15,227 $ 3,816 $ 50 $ $ 3,020 $ 2,037 $ 322 $ $ 858 $ 11,991 $ $ 4,119 $ $ $ $ 5,417 $ 34,798 $ 2,204 $ $ $ 214,668 $ 13,420 $ 11,856 $ 2,149 $ $ $ $ 1,775 $ 195,331 $ $ 6,957 $ $ $ $ 235,135 $ 54,691 $ 981,902 6/30/2020 Budget $ 175,000 $ 8,000 $ $ 32,000 $ 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 $ $ $ $ 3,000 $ 55,000 $ 1,500 $ $ $ 202,500 $ 15,000 $ 7,000 $ 2,500 $ $ $ $ 2,500 $ 210,000 $ $ 10,000 $ $ $ $ 560,000 $ 55,000 $ 1,414,000 6/30/2021 Budget $ 187,000 $ 8,000 $ $ 34,000 $ 12,000 $ 3,000 $ 25,000 $ 6,000 $ 1,000 $ $ 3,500 $ 3,000 $ 1,000 $ $ 2,000 $ 12,000 $ 1,000 $ 5,500 $ $ $ $ 3,000 $ 55,000 $ 1,500 $ $ $ 202,500 $ 15,000 $ 10,000 $ 2,500 $ $ $ $ 2,500 $ 210,000 $ $ 10,000 $ 65,000 $ $ 47,000 $ 369,000 $ $ 1,297,000 Page 371 Account Title 111-5-1584-110 SALARIES AND WAGES 111-5-1584-112 HOLIDAY PAY 111-5-1584-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1584-130 SOCIAL SECURITY CONTRIBUTION 111-5-1584-131 MEDICARE CONTRIBUTION 111-5-1584-132 ASRS CONTRIBUTION 111-5-1584-140 WORKERS COMPENSATION 111-5-1584-141 UNEMPLOYMENT INSURANCE 111-5-1584-142 AZ JOB TRAINING TAX 111-5-1584-210 SMALL TOOLS/EQUIP/PARTS 111-5-1584-211 FUEL AND LUBRICANTS 111-5-1584-213 SAFETY EQUIPMENT/SUPPLIES 111-5-1584-230 OFFICE SUPPLIES 111-5-1584-232 COMPUTER/PRINTER SUPPLIES 111-5-1584-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1584-238 VEHICLE PARTS 111-5-1584-248 SOFTWARE PURCHASE 111-5-1584-249 OPERATING MATERIAL & SUPPLIES 111-5-1584-250 BUILDING MAINTENANCE/REPAIRS 111-5-1584-253 VEHICLE MAINTENANCE/REPAIRS 111-5-1584-254 COPIER USAGE/SUPPLIES/MAINT 111-5-1584-269 OTHER MAINTENANCE/REPAIRS 111-5-1584-311 PROFESSIONAL SERVICES 111-5-1584-320 MEDICAL/DRUG EXAMS & TESTING 111-5-1584-351 CONFERENCE,SEMINARS & TRAINING 111-5-1584-362 MAILING COST 111-5-1584-381 WIRELESS COMMUNICATIONS 111-5-1584-650 VEHICLES TOTAL PUBLIC WORKS FLEET City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 56,045 $ 2,230 $ 11,993 $ 3,395 $ 794 $ 6,691 $ 2,015 $ 127 $ $ 2,774 $ 1,613 $ 979 $ 1,077 $ 358 $ $ 10,969 $ 275 $ 1,939 $ $ 50,133 $ $ 13,811 $ $ $ $ $ 662 $ $ 167,878 Actual 6/30/2018 $ 56,408 $ 2,254 $ 12,525 $ 3,390 $ 793 $ 6,746 $ 2,097 $ 108 $ $ 1,656 $ 1,766 $ 427 $ 381 $ $ $ 9,418 $ $ 2,353 $ $ 47,815 $ $ 10,593 $ $ $ $ $ 711 $ 28,964 $ 188,403 Actual 6/30/2019 $ 60,431 $ $ 12,546 $ 3,498 $ 818 $ 7,131 $ 2,138 $ 61 $ $ 2,741 $ 1,847 $ 327 $ 154 $ $ $ 11,561 $ $ 3,640 $ $ 52,731 $ $ 14,877 $ $ $ 50 $ $ 524 $ $ 175,074 Actual 6/30/2020 $ 63,244 $ $ 12,826 $ 3,672 $ 859 $ 7,660 $ 1,658 $ 25 $ $ 3,474 $ 1,116 $ 468 $ 95 $ $ $ 12,039 $ $ 2,662 $ $ 47,505 $ $ 30,425 $ $ $ $ 82 $ 561 $ $ 188,369 6/30/2020 Budget $ 63,000 $ $ 13,000 $ 4,000 $ 1,000 $ 8,000 $ 3,000 $ 1,000 $ 1,000 $ 2,500 $ 2,500 $ 500 $ $ 1,000 $ $ 11,500 $ $ 3,000 $ $ 50,000 $ $ 27,000 $ $ $ 1,000 $ $ 1,000 $ $ 194,000 6/30/2021 Budget $ 65,000 $ $ 14,000 $ 4,000 $ 1,000 $ 8,000 $ 3,000 $ 1,000 $ $ 3,500 $ 1,500 $ 5,500 $ $ 1,000 $ $ 11,500 $ $ 3,000 $ $ 50,000 $ $ 27,000 $ $ $ 1,000 $ $ 1,000 $ $ 201,000 Page 372 Account Title 111-5-1591-110 SALARIES AND WAGES 111-5-1591-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1591-130 SOCIAL SECURITY CONTRIBUTION 111-5-1591-131 MEDICARE CONTRIBUTION 111-5-1591-132 ASRS CONTRIBUTION 111-5-1591-140 WORKERS COMPENSATION 111-5-1591-141 UNEMPLOYMENT INSURANCE 111-5-1591-142 AZ JOB TRAINING TAX 111-5-1591-199 LABOR DISTRIBUTION 111-5-1591-211 FUEL AND LUBRICANTS 111-5-1591-239 SPORTS SUPPLIES 111-5-1591-249 OPERATING MATERIAL & SUPPLIES 111-5-1591-253 VEHICLE MAINTENANCE/REPAIRS 111-5-1591-269 OTHER MAINTENANCE/REPAIRS 111-5-1591-311 PROFESSIONAL SERVICES 111-5-1591-312 LEGAL SERVICES 111-5-1591-313 CONTRACTED SERVICES 111-5-1591-314 LIABILITY INSURANCE 111-5-1591-315 PUBLIC DEFENDER SERVICES 111-5-1591-316 PROSECUTOR SERVICES 111-5-1591-321 COUNTY JAIL HOUSING 111-5-1591-332 CLAIMS 111-5-1591-341 SECURITY/ALARM SERVICE 111-5-1591-347 PRISONER TRANSPORTATION COST 111-5-1591-350 TRAVEL AND PER DIEM 111-5-1591-353 TUITION REIMBURSEMENT 111-5-1591-358 ECONOMIC DEV. REIMBURSEMENTS 111-5-1591-361 PUBLISHING/ADVERTISEMENT COST 111-5-1591-362 MAILING COST 111-5-1591-375 PROPERTY TAXES 111-5-1591-381 WIRELESS COMMUNICATIONS 111-5-1591-382 BUILDING ELECTRICITY/GAS 111-5-1591-383 TRASH SERVICE 111-5-1591-384 EXTERMINATING SERVICE 111-5-1591-410 SPECIAL EVENTS 111-5-1591-414 ADULT EDUCATION EXPENSE 111-5-1591-418 SPECIAL PROJECTS 111-5-1591-421 NON-CIP PROJECTS 111-5-1591-617 CAPITAL EQUIPMENT PURCHASE 111-5-1591-656 BUILDINGS AND IMPROVEMENTS 111-5-1591-730 COST OF ISSUANCE 111-5-1591-750 INTEREST 111-5-1591-759 EXCISE BOND PRINCIPLE 111-5-1591-773 TRUST/AGENCY FEES 111-5-1591-920 CONTINGENCY 111-5-1591-950 TRANSFER OUT TOTAL NON-DEPARTMENTAL City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ $ $ $ $ $ $ $ $ 132 $ 402 $ 1,922 $ $ 771 $ $ 157,126 $ 5,284 $ 295,914 $ 1,800 $ 115,000 $ 151,734 $ 6,235 $ $ $ $ $ 13,000 $ $ $ 11,474 $ 586 $ 8,782 $ $ 1,134 $ 84,315 $ $ $ 270,210 $ 6,426 $ 5,073,399 $ $ 126,150 $ $ $ 101,931 $ 1,425,500 $ 7,859,225 Actual 6/30/2018 $ $ $ $ $ $ $ $ $ $ 139 $ 6,703 $ 1,015 $ 365 $ 854 $ $ 176,216 $ 2,385 $ 310,490 $ $ 115,000 $ 138,792 $ 6,359 $ $ $ $ $ 13,000 $ $ $ 194 $ 680 $ 8,779 $ $ 927 $ 69,474 $ $ $ $ $ 90,288 $ $ 126,150 $ 151,500 $ 300 $ $ 2,444,500 $ 3,664,111 Actual 6/30/2019 $ $ $ $ $ $ $ $ $ $ 3,277 $ $ 5,056 $ 1,947 $ 2,000 $ $ 219,861 $ 3,424 $ 319,749 $ 1,500 $ 115,000 $ 161,670 $ 14,544 $ $ $ $ $ $ $ $ 156 $ 524 $ 9,326 $ $ 1,124 $ 78,833 $ $ $ $ 49,700 $ $ $ 120,100 $ 157,500 $ 825 $ 803,162 $ 1,515,000 $ 3,584,278 Actual 6/30/2020 $ $ $ $ $ $ $ $ $ $ 3,836 $ $ 1,419 $ $ 783 $ $ 233,355 $ 825 $ 335,211 $ 1,200 $ 124,583 $ 130,233 $ 27,019 $ $ $ $ $ $ $ $ 257 $ 511 $ 9,899 $ $ 921 $ 74,978 $ $ $ $ $ $ $ 113,800 $ 2,308,750 $ 300 $ 28,130 $ 11,428,000 $ 14,824,011 6/30/2020 Budget $ 164,000 $ 1,000 $ 7,000 $ 3,000 $ 20,000 $ 7,000 $ 1,000 $ 1,000 $ $ 1,000 $ 5,000 $ 5,000 $ 2,500 $ 2,000 $ $ 275,000 $ 5,000 $ 332,000 $ 2,500 $ 130,000 $ 175,000 $ 40,000 $ 500 $ $ $ $ $ $ $ 8,000 $ 1,000 $ 15,000 $ 1,000 $ 1,000 $ 125,000 $ $ $ $ $ $ $ 120,500 $ 2,164,000 $ 500 $ 75,000 $ 11,428,000 $ 15,118,500 6/30/2021 Budget $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 250,000 $ $ 350,000 $ 2,500 $ 130,000 $ 175,000 $ 30,000 $ $ $ $ 100,000 $ $ $ $ 8,000 $ $ $ $ $ 100,000 $ $ $ $ $ $ $ 111,000 $ 170,000 $ 500 $ 500,000 $ 1,076,000 $ 3,003,000 Page 373 Account Title 111-5-1612-110 SALARIES AND WAGES 111-5-1612-111 OVERTIME 111-5-1612-117 COMP TIME 111-5-1612-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1612-130 SOCIAL SECURITY CONTRIBUTION 111-5-1612-131 MEDICARE CONTRIBUTION 111-5-1612-132 ASRS CONTRIBUTION 111-5-1612-140 WORKERS COMPENSATION 111-5-1612-141 UNEMPLOYMENT INSURANCE 111-5-1612-142 AZ JOB TRAINING TAX 111-5-1612-211 FUEL AND LUBRICANTS 111-5-1612-230 OFFICE SUPPLIES 111-5-1612-232 COMPUTER/PRINTER SUPPLIES 111-5-1612-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1612-248 SOFTWARE PURCHASE 111-5-1612-249 OPERATING MATERIAL & SUPPLIES 111-5-1612-254 COPIER USAGE/SUPPLIES/MAINT 111-5-1612-311 PROFESSIONAL SERVICES 111-5-1612-312 LEGAL SERVICES 111-5-1612-313 CONTRACTED SERVICES 111-5-1612-343 STORAGE FACILITY RENTAL 111-5-1612-350 TRAVEL AND PER DIEM 111-5-1612-351 CONFERENCE,SEMINARS & TRAINING 111-5-1612-355 ADULT EDUCATION 111-5-1612-360 PRINTING COST 111-5-1612-361 PUBLISHING/ADVERTISEMENT COST 111-5-1612-362 MAILING COST 111-5-1612-370 DUES-MEMBERSHIPS-FEES 111-5-1612-371 SUBSCRIPTIONS 111-5-1612-376 LATE FEES/INTEREST CHARGES 111-5-1612-381 WIRELESS COMMUNICATIONS 111-5-1612-418 SPECIAL PROJECTS 111-5-1612-448 JOZ ECON. DEV. GRANT EXPENSES 111-5-1612-478 COMMUNITY GARDEN 111-5-1612-617 CAPITAL EQUIPMENT PURCHASE 111-5-1612-658 LAND IMPROVEMENTS TOTAL DEVELOPMENT SERVICES COMM. DEV. City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 301,937 $ $ $ 30,502 $ 18,074 $ 4,227 $ 34,666 $ 776 $ 510 $ $ $ 1,212 $ 453 $ $ 2,101 $ 3,340 $ 4,588 $ 14,502 $ $ 26,166 $ $ $ 1,205 $ 4,102 $ 348 $ 929 $ 365 $ 20,116 $ $ $ 1,384 $ $ $ $ 27,634 $ $ 499,137 Actual 6/30/2018 $ 231,058 $ 93 $ $ 30,824 $ 13,762 $ 3,218 $ 26,545 $ 784 $ 323 $ $ $ 975 $ 823 $ 808 $ 1,812 $ 2,405 $ 5,549 $ 13,290 $ $ 26,428 $ $ $ 120 $ 7,058 $ 381 $ 3,664 $ 155 $ 614 $ $ $ 1,408 $ $ $ 80 $ $ $ 372,178 Actual 6/30/2019 $ 185,189 $ $ $ 24,781 $ 10,948 $ 2,560 $ 21,852 $ 564 $ 123 $ $ $ 408 $ 559 $ 1,330 $ 1,773 $ 348 $ 6,079 $ 11,862 $ $ $ $ 308 $ 480 $ $ 64 $ 1,002 $ 442 $ 618 $ $ $ 1,381 $ 50,396 $ $ $ $ 80,000 $ 403,070 Actual 6/30/2020 $ 243,716 $ $ 13 $ 31,436 $ 14,581 $ 3,410 $ 28,290 $ 543 $ 122 $ $ $ 316 $ 216 $ 3,862 $ 1,784 $ 194 $ 6,035 $ 27,179 $ $ $ $ 286 $ 315 $ $ 63 $ 1,626 $ 552 $ 618 $ $ $ 1,382 $ 47,012 $ $ $ $ $ 413,551 6/30/2020 Budget $ 238,000 $ $ $ 32,000 $ 14,000 $ 4,000 $ 28,000 $ 4,000 $ 2,000 $ 2,000 $ $ 500 $ 1,000 $ 4,000 $ 2,000 $ 500 $ 6,000 $ 35,500 $ $ $ $ 500 $ 1,000 $ $ 500 $ 1,500 $ 500 $ 1,000 $ $ $ 1,500 $ 85,000 $ $ $ $ 80,000 $ 545,000 6/30/2021 Budget $ 254,000 $ $ $ 34,000 $ 16,000 $ 4,000 $ 30,000 $ 4,000 $ 2,000 $ $ $ 500 $ 1,000 $ 1,000 $ 2,000 $ 1,000 $ 6,000 $ 85,500 $ $ $ $ 500 $ 1,000 $ $ 500 $ 1,500 $ 500 $ 1,000 $ $ $ 1,500 $ 45,000 $ $ $ $ $ 492,500 Page 374 Account Title 111-5-1613-110 SALARIES AND WAGES 111-5-1613-111 OVERTIME 111-5-1613-117 COMP TIME 111-5-1613-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1613-130 SOCIAL SECURITY CONTRIBUTION 111-5-1613-131 MEDICARE CONTRIBUTION 111-5-1613-132 ASRS CONTRIBUTION 111-5-1613-140 WORKERS COMPENSATION 111-5-1613-141 UNEMPLOYMENT INSURANCE 111-5-1613-142 AZ JOB TRAINING TAX 111-5-1613-210 SMALL TOOLS/EQUIP/PARTS 111-5-1613-211 FUEL AND LUBRICANTS 111-5-1613-213 SAFETY EQUIPMENT/SUPPLIES 111-5-1613-230 OFFICE SUPPLIES 111-5-1613-232 COMPUTER/PRINTER SUPPLIES 111-5-1613-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1613-248 SOFTWARE PURCHASE 111-5-1613-249 OPERATING MATERIAL & SUPPLIES 111-5-1613-253 VEHICLE MAINTENANCE/REPAIRS 111-5-1613-254 COPIER USAGE/SUPPLIES/MAINT 111-5-1613-311 PROFESSIONAL SERVICES 111-5-1613-350 TRAVEL AND PER DIEM 111-5-1613-351 CONFERENCE,SEMINARS & TRAINING 111-5-1613-362 MAILING COST 111-5-1613-370 DUES-MEMBERSHIPS-FEES 111-5-1613-381 WIRELESS COMMUNICATIONS 111-5-1613-650 VEHICLES 111-5-1613-656 BUILDINGS AND IMPROVEMENTS TOTAL DEVELOPMENT SERVICES ENGINEERING City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ - Actual 6/30/2018 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ - Actual 6/30/2019 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ - Actual 6/30/2020 $ 259,051 $ 3,183 $ 1,293 $ 35,935 $ 15,802 $ 3,696 $ 31,024 $ 3,458 $ 101 $ $ 363 $ 1,392 $ 122 $ 284 $ 610 $ 5,273 $ 1,823 $ 294 $ 894 $ 2,306 $ 43,879 $ $ 255 $ 201 $ $ 1,969 $ 26,904 $ $ 440,109 6/30/2020 Budget $ 258,000 $ $ $ 39,000 $ 16,000 $ 4,000 $ 32,000 $ 5,000 $ 2,000 $ 3,000 $ 500 $ 1,500 $ 1,000 $ 1,000 $ 1,000 $ 4,500 $ 2,500 $ 1,000 $ 2,000 $ 3,000 $ 42,500 $ 1,000 $ 1,500 $ 500 $ 1,000 $ 2,500 $ 35,000 $ $ 461,000 6/30/2021 Budget $ 275,000 $ 5,000 $ $ 41,000 $ 18,000 $ 5,000 $ 35,000 $ 5,000 $ 2,000 $ $ 500 $ 1,500 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 4,000 $ 1,000 $ 2,000 $ 3,000 $ 42,500 $ 1,000 $ 1,500 $ 500 $ 1,500 $ 2,500 $ 35,000 $ 286,000 $ 772,500 Page 375 Account Title 111-5-1614-110 SALARIES AND WAGES 111-5-1614-111 OVERTIME 111-5-1614-117 COMP TIME 111-5-1614-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1614-130 SOCIAL SECURITY CONTRIBUTION 111-5-1614-131 MEDICARE CONTRIBUTION 111-5-1614-132 ASRS CONTRIBUTION 111-5-1614-140 WORKERS COMPENSATION 111-5-1614-141 UNEMPLOYMENT INSURANCE 111-5-1614-142 AZ JOB TRAINING TAX 111-5-1614-210 SMALL TOOLS/EQUIP/PARTS 111-5-1614-211 FUEL AND LUBRICANTS 111-5-1614-213 SAFETY EQUIPMENT/SUPPLIES 111-5-1614-230 OFFICE SUPPLIES 111-5-1614-232 COMPUTER/PRINTER SUPPLIES 111-5-1614-233 UNIFORMS 111-5-1614-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1614-249 OPERATING MATERIAL & SUPPLIES 111-5-1614-251 COMPUTER/PRINTER MAINTENANCE 111-5-1614-253 VEHICLE MAINTENANCE/REPAIRS 111-5-1614-312 LEGAL SERVICES 111-5-1614-329 RECORDING FEES 111-5-1614-351 CONFERENCE,SEMINARS & TRAINING 111-5-1614-360 PRINTING COST 111-5-1614-361 PUBLISHING/ADVERTISEMENT COST 111-5-1614-362 MAILING COST 111-5-1614-370 DUES-MEMBERSHIPS-FEES 111-5-1614-381 WIRELESS COMMUNICATIONS 111-5-1614-420 NEIGHBORHOOD REVITILIZATION 111-5-1614-617 CAPITAL EQUIPMENT PURCHASE 111-5-1614-650 VEHICLES TOTAL DEVELOPMENT SERVICES CODE COMPLIANCE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 176,204 $ 33 $ 641 $ 22,042 $ 10,017 $ 2,343 $ 19,391 $ 3,661 $ 680 $ $ $ 1,740 $ 113 $ 532 $ 1,257 $ 1,347 $ $ 268 $ $ 2,566 $ 1,800 $ $ 1,197 $ 1,218 $ $ 851 $ 35 $ 418 $ 18,560 $ $ $ 266,913 Actual 6/30/2018 $ 183,942 $ 1,906 $ 498 $ 25,874 $ 11,539 $ 2,699 $ 22,382 $ 4,121 $ 431 $ $ $ 1,998 $ $ 694 $ $ 1,524 $ $ 110 $ $ 2,526 $ $ $ 1,805 $ 694 $ $ 242 $ 105 $ 1,048 $ 20,921 $ $ $ 285,059 Actual 6/30/2019 $ 179,396 $ 3,423 $ 872 $ 18,015 $ 10,995 $ 2,571 $ 21,584 $ 3,812 $ 188 $ $ $ 2,095 $ $ 969 $ $ 1,610 $ 474 $ 897 $ $ 1,568 $ $ $ 1,080 $ 659 $ $ 1,000 $ $ 1,760 $ 14,292 $ $ 89,988 $ 357,245 Actual 6/30/2020 $ 158,097 $ 1,772 $ 646 $ 14,619 $ 9,607 $ 2,247 $ 19,458 $ 2,630 $ 76 $ $ $ 2,350 $ $ 440 $ $ 1,319 $ 1,681 $ 304 $ $ 141 $ $ $ 150 $ 1,526 $ $ 408 $ $ 5,092 $ 5,711 $ $ $ 228,275 6/30/2020 Budget $ 156,000 $ 1,000 $ $ 15,000 $ 10,000 $ 3,000 $ 20,000 $ 4,000 $ 1,000 $ 2,000 $ 1,000 $ 3,500 $ 500 $ 1,000 $ 500 $ 2,500 $ 1,000 $ 1,000 $ $ 2,500 $ $ $ 1,000 $ 1,000 $ 500 $ 1,500 $ $ 2,000 $ 25,000 $ $ $ 256,500 6/30/2021 Budget $ 167,000 $ 3,000 $ $ 16,000 $ 11,000 $ 3,000 $ 21,000 $ 4,000 $ 1,000 $ $ 1,000 $ 3,500 $ 500 $ 1,000 $ 500 $ 2,500 $ 1,000 $ 1,000 $ $ 2,500 $ $ $ 1,000 $ 1,000 $ 500 $ 1,500 $ $ 2,000 $ 25,000 $ $ $ 270,500 Page 376 Account Title 111-5-1615-110 SALARIES AND WAGES 111-5-1615-111 OVERTIME 111-5-1615-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-1615-130 SOCIAL SECURITY CONTRIBUTION 111-5-1615-131 MEDICARE CONTRIBUTION 111-5-1615-132 ASRS CONTRIBUTION 111-5-1615-140 WORKERS COMPENSATION 111-5-1615-141 UNEMPLOYMENT INSURANCE 111-5-1615-142 AZ JOB TRAINING TAX 111-5-1615-210 SMALL TOOLS/EQUIP/PARTS 111-5-1615-211 FUEL AND LUBRICANTS 111-5-1615-213 SAFETY EQUIPMENT/SUPPLIES 111-5-1615-230 OFFICE SUPPLIES 111-5-1615-232 COMPUTER/PRINTER SUPPLIES 111-5-1615-233 UNIFORMS 111-5-1615-237 EQUIPMENT/FURNITURE PURCHASE 111-5-1615-249 OPERATING MATERIAL & SUPPLIES 111-5-1615-253 VEHICLE MAINTENANCE/REPAIRS 111-5-1615-311 PROFESSIONAL SERVICES 111-5-1615-313 CONTRACTED SERVICES 111-5-1615-350 TRAVEL AND PER DIEM 111-5-1615-351 CONFERENCE,SEMINARS & TRAINING 111-5-1615-360 PRINTING COST 111-5-1615-362 MAILING COST 111-5-1615-370 DUES-MEMBERSHIPS-FEES 111-5-1615-377 MISCELLANEOUS EXPENSES 111-5-1615-381 WIRELESS COMMUNICATIONS 111-5-1615-418 SPECIAL PROJECTS 111-5-1615-650 VEHICLES TOTAL DEVELOPMENT BUILDING SAFETY City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 190,932 $ 1,486 $ 26,703 $ 11,621 $ 2,718 $ 21,420 $ 3,182 $ 382 $ $ 203 $ 635 $ 257 $ 1,221 $ 314 $ 232 $ $ 480 $ 1,926 $ $ 2,470 $ 389 $ 361 $ 855 $ 103 $ 90 $ 580 $ 1,697 $ $ $ 270,259 Actual 6/30/2018 $ 178,068 $ 8,901 $ 26,985 $ 11,184 $ 2,615 $ 21,275 $ 2,563 $ 447 $ $ 299 $ 1,046 $ 284 $ 1,246 $ 542 $ 542 $ $ 692 $ 837 $ $ 2,425 $ 720 $ 1,003 $ 521 $ 44 $ 769 $ 294 $ 1,514 $ $ $ 264,820 Actual 6/30/2019 $ 165,493 $ 4,060 $ 25,755 $ 10,163 $ 2,377 $ 19,580 $ 1,735 $ 292 $ $ $ 764 $ 200 $ 500 $ 119 $ 326 $ $ 881 $ $ $ 31,283 $ 118 $ 565 $ 235 $ 57 $ 478 $ 334 $ 1,363 $ 4,448 $ $ 271,124 Actual 6/30/2020 $ 169,402 $ 5,200 $ 29,231 $ 10,404 $ 2,433 $ 21,146 $ 1,925 $ 127 $ $ 25 $ 502 $ 200 $ 268 $ 184 $ $ 2,404 $ 212 $ 960 $ $ 66,318 $ $ 750 $ 946 $ 1 $ 1,010 $ $ 1,507 $ 16,225 $ 27,822 $ 359,202 6/30/2020 Budget $ 197,000 $ $ 39,000 $ 13,000 $ 3,000 $ 24,000 $ 4,000 $ 1,000 $ 3,000 $ 500 $ 1,500 $ 500 $ 500 $ 500 $ 500 $ 3,500 $ 1,000 $ 1,500 $ $ 20,000 $ 500 $ 1,000 $ 1,000 $ 500 $ 1,000 $ 2,000 $ 2,000 $ 120,000 $ 27,000 $ 469,000 6/30/2021 Budget $ 219,000 $ 10,000 $ 41,000 $ 15,000 $ 4,000 $ 29,000 $ 4,000 $ 1,000 $ $ 500 $ 1,500 $ 500 $ 500 $ 500 $ 500 $ 1,000 $ 1,500 $ 1,500 $ $ 40,000 $ 1,000 $ 1,500 $ 1,000 $ 500 $ 1,500 $ 2,000 $ 2,000 $ 50,000 $ 28,000 $ 458,500 Page 377 Account Title 111-5-2111-110 SALARIES AND WAGES 111-5-2111-111 OVERTIME 111-5-2111-112 HOLIDAY PAY 111-5-2111-114 LONGEVITY PAY 111-5-2111-115 UNIFORM PAY 111-5-2111-116 ON CALL PAY 111-5-2111-117 COMP TIME 111-5-2111-119 FLSA OVERTIME 111-5-2111-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-2111-121 CANCER INSURANCE 111-5-2111-130 SOCIAL SECURITY CONTRIBUTION 111-5-2111-131 MEDICARE CONTRIBUTION 111-5-2111-132 ASRS CONTRIBUTION 111-5-2111-133 PUBLIC SAFTEY CONTRIBUTION 111-5-2111-134 DEFERRED COMPENSATION 111-5-2111-140 WORKERS COMPENSATION 111-5-2111-141 UNEMPLOYMENT INSURANCE 111-5-2111-142 AZ JOB TRAINING TAX 111-5-2111-198 WORKERS COMP REIMBURSEMENTS 111-5-2111-199 LABOR DISTRIBUTION 111-5-2111-211 FUEL AND LUBRICANTS 111-5-2111-212 MEDICAL EQUIPMENT/SUPPLIES 111-5-2111-215 AMMUNITION/GUNS & SUPPLIES 111-5-2111-216 K9 EXPENSES 111-5-2111-230 OFFICE SUPPLIES 111-5-2111-232 COMPUTER/PRINTER SUPPLIES 111-5-2111-233 UNIFORMS 111-5-2111-237 EQUIPMENT/FURNITURE PURCHASE 111-5-2111-240 PUBLIC EDUCATION 111-5-2111-248 SOFTWARE PURCHASE 111-5-2111-249 OPERATING MATERIAL & SUPPLIES 111-5-2111-250 BUILDING MAINTENANCE/REPAIRS 111-5-2111-251 COMPUTER/PRINTER MAINTENANCE 111-5-2111-252 COMM EQUIP MAINTENANCE/REPAIRS 111-5-2111-253 VEHICLE MAINTENANCE/REPAIRS 111-5-2111-254 COPIER USAGE/SUPPLIES/MAINT 111-5-2111-263 DATA INFRASTRUCTURE SERVICES 111-5-2111-265 SOFTWARE MAINT CONTRACT 111-5-2111-313 CONTRACTED SERVICES 111-5-2111-320 MEDICAL/DRUG EXAMS & TESTING 111-5-2111-322 ANIMAL CONTROL 111-5-2111-328 EQUIPMENT RENT/LEASES 111-5-2111-349 OTHER OUTSIDE SERVICES 111-5-2111-350 TRAVEL AND PER DIEM 111-5-2111-351 CONFERENCE,SEMINARS & TRAINING 111-5-2111-353 TUITION REIMBURSEMENT 111-5-2111-357 DISPATCH SERVICES 111-5-2111-360 PRINTING COST 111-5-2111-361 PUBLISHING/ADVERTISEMENT COST 111-5-2111-362 MAILING COST 111-5-2111-370 DUES-MEMBERSHIPS-FEES 111-5-2111-371 SUBSCRIPTIONS 111-5-2111-377 MISCELLANEOUS EXPENSES 111-5-2111-381 WIRELESS COMMUNICATIONS 111-5-2111-384 EXTERMINATING SERVICE 111-5-2111-410 SPECIAL EVENTS 111-5-2111-418 SPECIAL PROJECTS 111-5-2111-444 VOLUNTEER PROGRAM 111-5-2111-445 EXPLORER PROGRAM 111-5-2111-498 GRANT INDIRECT COSTS 111-5-2111-617 CAPITAL EQUIPMENT PURCHASE 111-5-2111-650 VEHICLES 111-5-2111-656 BUILDINGS AND IMPROVEMENTS 111-5-2111-658 LAND IMPROVEMENTS TOTAL POLICE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 3,918,985 $ 233,245 $ 134,889 $ $ 1,379 $ $ 22,380 $ $ 467,001 $ 1,950 $ 239,092 $ 55,990 $ 102,539 $ 817,609 $ 35,308 $ 179,683 $ 7,273 $ $ (4,405) $ (365,524) $ 53,710 $ 3,300 $ 14,404 $ 1,287 $ 6,342 $ 3,135 $ 50,640 $ 20,318 $ 1,012 $ 275 $ 6,078 $ 18,167 $ $ 2,036 $ 54,641 $ 2,690 $ 43,113 $ 10,319 $ 1,559 $ 4,775 $ 65,000 $ 8,353 $ 31,575 $ 5,739 $ 5,089 $ 202 $ 562,956 $ 1,687 $ 1,216 $ 3,867 $ 4,494 $ 1,079 $ $ 17,945 $ $ $ $ 1,253 $ $ $ 14,142 $ 181,692 $ $ $ 7,051,483 Actual 6/30/2018 $ 3,458,404 $ 345,489 $ 131,460 $ $ $ $ 25,525 $ $ 494,614 $ 1,950 $ 238,789 $ 55,846 $ 81,511 $ 927,240 $ 34,020 $ 185,829 $ 7,088 $ $ $ (437,029) $ 63,988 $ 1,209 $ 11,507 $ 3,993 $ 5,736 $ 224 $ 46,140 $ 11,268 $ 1,097 $ 848 $ 11,979 $ 6,067 $ $ 324 $ 64,672 $ 2,224 $ 40,840 $ 59,928 $ 40,553 $ 75 $ 71,436 $ 9,231 $ 6,860 $ 16,893 $ 3,094 $ 369 $ 441,608 $ 3,724 $ $ 5,409 $ 1,800 $ 875 $ 49,186 $ 18,820 $ $ $ 134,034 $ 735 $ 9,616 $ $ 12,263 $ 165,630 $ $ $ 6,874,991 Actual 6/30/2019 $ 4,238,796 $ 474,108 $ 160,580 $ $ $ $ 50,866 $ $ 576,996 $ 2,100 $ 291,949 $ 68,382 $ 89,571 $ 1,174,312 $ 38,885 $ 226,985 $ 5,121 $ $ $ (431,628) $ 83,817 $ 2,741 $ 21,640 $ 5,882 $ 4,562 $ 3,103 $ 59,471 $ 62,391 $ 2,379 $ 119 $ 12,999 $ 10,946 $ $ 260 $ 97,302 $ 1,424 $ 45,301 $ 53,746 $ 10,439 $ $ 71,436 $ 4,740 $ 4,743 $ 10,265 $ 10,647 $ 1,353 $ 552,746 $ 5,203 $ $ 3,300 $ 3,285 $ $ 3,424 $ 21,113 $ $ $ $ 482 $ 12,446 $ $ 43,183 $ 436,703 $ $ 57,703 $ 8,688,316 Actual 6/30/2020 $ 4,585,802 $ 407,576 $ 188,711 $ $ $ $ 37,205 $ $ 663,605 $ 2,350 $ 314,374 $ 73,685 $ 124,785 $ 1,403,861 $ 42,093 $ 180,521 $ 2,094 $ $ $ (2,005,557) $ 82,102 $ 4,454 $ 15,160 $ 9,646 $ 4,723 $ 2,849 $ 54,900 $ 19,118 $ 747 $ 920 $ 14,610 $ 13,738 $ 4 $ 375 $ 83,359 $ 2,170 $ 47,445 $ 137,072 $ 9,986 $ $ 85,723 $ 339 $ 10,026 $ 9,092 $ 6,526 $ 849 $ 441,701 $ 5,137 $ $ 4,940 $ 3,911 $ $ $ 41,391 $ $ 1,599 $ 64,197 $ 465 $ 3,644 $ $ 75,533 $ 209,107 $ $ $ 7,488,661 6/30/2020 Budget $ 4,720,000 $ 300,000 $ 161,000 $ $ $ $ $ $ 727,000 $ 4,000 $ 316,000 $ 76,000 $ 129,000 $ 1,445,000 $ 43,000 $ 230,000 $ 19,000 $ 35,000 $ $ (473,500) $ 68,500 $ 2,500 $ 15,000 $ 10,000 $ 6,000 $ 4,000 $ 53,000 $ 25,000 $ 5,000 $ 2,000 $ 15,000 $ 12,500 $ $ 2,000 $ 71,000 $ 2,500 $ 60,000 $ 123,000 $ 10,000 $ $ 86,000 $ 12,000 $ 11,000 $ 12,000 $ 12,500 $ 5,000 $ 663,000 $ 5,000 $ 500 $ 5,500 $ 5,000 $ $ 49,500 $ 20,000 $ $ 2,500 $ 90,000 $ 5,000 $ 14,000 $ $ 84,000 $ 644,000 $ $ $ 9,945,000 6/30/2021 Budget $ 4,903,000 $ 410,000 $ 165,000 $ $ $ $ $ $ 775,000 $ 4,000 $ 338,000 $ 80,000 $ 142,000 $ 1,446,000 $ 43,000 $ 233,000 $ 19,000 $ $ $ (503,000) $ 80,000 $ 5,000 $ 17,000 $ 10,000 $ 6,000 $ 6,000 $ 66,500 $ 31,000 $ 5,000 $ 2,000 $ 15,000 $ 12,500 $ $ 2,000 $ 76,500 $ 2,500 $ 55,000 $ 144,500 $ 10,000 $ $ 92,000 $ 2,000 $ 11,000 $ 12,000 $ 12,500 $ $ 722,500 $ 5,000 $ 500 $ 5,500 $ 5,000 $ $ $ 58,000 $ $ 2,500 $ 125,500 $ 5,000 $ 14,000 $ $ 67,000 $ 265,000 $ 120,000 $ $ 10,126,500 Page 378 Account Title 111-5-2511-110 SALARIES AND WAGES 111-5-2511-111 OVERTIME 111-5-2511-112 HOLIDAY PAY 111-5-2511-113 MOVE-UP PAY 111-5-2511-114 LONGEVITY PAY 111-5-2511-117 COMP TIME 111-5-2511-119 FLSA OVERTIME 111-5-2511-120 HEALTH-LIFE-DENTAL INSURANCE 111-5-2511-121 CANCER INSURANCE 111-5-2511-130 SOCIAL SECURITY CONTRIBUTION 111-5-2511-131 MEDICARE CONTRIBUTION 111-5-2511-132 ASRS CONTRIBUTION 111-5-2511-133 PUBLIC SAFTEY CONTRIBUTION 111-5-2511-134 DEFERRED COMPENSATION 111-5-2511-140 WORKERS COMPENSATION 111-5-2511-141 UNEMPLOYMENT INSURANCE 111-5-2511-142 AZ JOB TRAINING TAX 111-5-2511-198 WORKERS COMP REIMBURSEMENTS 111-5-2511-199 LABOR DISTRIBUTION 111-5-2511-210 SMALL TOOLS/EQUIP/PARTS 111-5-2511-211 FUEL AND LUBRICANTS 111-5-2511-212 MEDICAL EQUIPMENT/SUPPLIES 111-5-2511-213 SAFETY EQUIPMENT/SUPPLIES 111-5-2511-230 OFFICE SUPPLIES 111-5-2511-231 BUILDING JANITORIAL SUPPLIES 111-5-2511-232 COMPUTER/PRINTER SUPPLIES 111-5-2511-233 UNIFORMS 111-5-2511-237 EQUIPMENT/FURNITURE PURCHASE 111-5-2511-240 PUBLIC EDUCATION 111-5-2511-249 OPERATING MATERIAL & SUPPLIES 111-5-2511-250 BUILDING MAINTENANCE/REPAIRS 111-5-2511-252 COMM EQUIP MAINTENANCE/REPAIRS 111-5-2511-253 VEHICLE MAINTENANCE/REPAIRS 111-5-2511-254 COPIER USAGE/SUPPLIES/MAINT 111-5-2511-261 EQUIPMENT MAINTENANCE CONTRACT 111-5-2511-267 LIFE SAVING EQUIPMENT REPAIRS 111-5-2511-269 OTHER MAINTENANCE/REPAIRS 111-5-2511-311 PROFESSIONAL SERVICES 111-5-2511-320 MEDICAL/DRUG EXAMS & TESTING 111-5-2511-325 TECH/SOFTWARE SUPPORT 111-5-2511-350 TRAVEL AND PER DIEM 111-5-2511-351 CONFERENCE,SEMINARS & TRAINING 111-5-2511-352 PARAMEDIC TRAINING 111-5-2511-353 TUITION REIMBURSEMENT 111-5-2511-360 PRINTING COST 111-5-2511-361 PUBLISHING/ADVERTISEMENT COST 111-5-2511-362 MAILING COST 111-5-2511-370 DUES-MEMBERSHIPS-FEES 111-5-2511-377 MISCELLANEOUS EXPENSES 111-5-2511-381 WIRELESS COMMUNICATIONS 111-5-2511-418 SPECIAL PROJECTS 111-5-2511-617 CAPITAL EQUIPMENT PURCHASE 111-5-2511-650 VEHICLES TOTAL FIRE TOTAL GENERAL FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 1,756,069 $ 121,353 $ 49,506 $ 7,185 $ 455 $ $ $ 238,688 $ 1,200 $ $ 24,256 $ $ 274,700 $ 16,207 $ 74,071 $ 3,340 $ $ (1,899) $ (950) $ 1,576 $ 13,650 $ 10,376 $ 49,392 $ 2,912 $ 3,503 $ 980 $ 18,356 $ 6,023 $ 6,258 $ 1,994 $ 2,981 $ 15,197 $ 55,829 $ 946 $ 3,440 $ 4,444 $ 801 $ 2,580 $ 15,929 $ 151,956 $ 668 $ 5,758 $ 4,666 $ 2,123 $ 1,126 $ $ 155 $ 436 $ $ 3,563 $ $ 22,959 $ 47,973 $ 3,022,729 $ 23,583,203 Actual 6/30/2018 $ 1,606,316 $ 148,825 $ 58,896 $ 8,400 $ 1,200 $ $ $ 281,749 $ 1,200 $ $ 25,312 $ $ 413,523 $ 18,655 $ 81,514 $ 2,803 $ $ (1,227) $ $ 2,651 $ 16,397 $ 8,159 $ 39,001 $ 2,762 $ 3,142 $ 2,290 $ 21,997 $ 5,316 $ 5,587 $ 1,406 $ 10,524 $ 4,152 $ 55,968 $ 911 $ 3,522 $ 4,137 $ $ 2,931 $ 175 $ 160,793 $ 415 $ 7,342 $ 22,896 $ 2,739 $ 622 $ $ 180 $ 1,120 $ 27,685 $ 4,663 $ 67,360 $ 152,005 $ 548,463 $ 3,834,478 $ 20,361,349 Actual 6/30/2019 $ 1,929,392 $ 111,932 $ 68,979 $ 27,525 $ 1,000 $ $ 77,450 $ 313,309 $ 1,300 $ 2,149 $ 30,935 $ 18,904 $ 471,872 $ 20,810 $ 96,954 $ 2,011 $ $ $ (1,241) $ 3,625 $ 18,641 $ 9,895 $ 43,171 $ 2,652 $ 3,917 $ 6,011 $ 26,317 $ 8,482 $ 8,289 $ 6,072 $ 7,522 $ $ 62,097 $ 935 $ 1,869 $ 3,563 $ 617 $ 2,684 $ $ 203,657 $ 9,489 $ 13,960 $ 19,337 $ 3,544 $ 295 $ $ 157 $ 3,437 $ $ 4,967 $ 65,831 $ 30,799 $ 151,411 $ 3,896,524 $ 22,418,029 Actual 6/30/2020 $ 2,171,722 $ 146,236 $ 82,156 $ 525 $ 1,450 $ $ 101,581 $ 337,260 $ 1,450 $ 2,463 $ 35,154 $ 22,637 $ 463,125 $ 22,701 $ 80,608 $ 843 $ $ $ (736,503) $ 3,422 $ 14,454 $ 8,487 $ 58,012 $ 4,138 $ 5,464 $ 4,288 $ 22,018 $ 4,224 $ 5,415 $ 1,773 $ 14,332 $ 6,469 $ 69,412 $ 712 $ $ 6,072 $ 133 $ 8,569 $ $ 224,317 $ 8,707 $ 17,417 $ 1,147 $ 7,968 $ 280 $ $ 310 $ 4,939 $ $ 7,391 $ 61,324 $ 71,925 $ 9,045 $ 3,385,573 $ 32,566,235 6/30/2020 Budget $ 2,203,000 $ 150,000 $ 73,000 $ $ 2,000 $ $ $ 358,000 $ 2,000 $ 3,000 $ 36,000 $ 23,000 $ 425,000 $ 23,000 $ 103,000 $ 9,000 $ 16,000 $ $ (1,500) $ 1,500 $ 18,000 $ 20,000 $ 47,000 $ 3,500 $ 3,500 $ 2,000 $ 24,000 $ 9,000 $ 6,500 $ 2,000 $ 14,000 $ 2,500 $ 70,000 $ 1,500 $ 3,500 $ 5,000 $ 1,000 $ 8,000 $ $ 218,000 $ 10,500 $ 7,500 $ 31,000 $ 21,000 $ 1,000 $ $ 500 $ 4,000 $ $ 3,500 $ 66,000 $ 73,000 $ $ 4,103,000 $ 37,510,500 6/30/2021 Budget $ 2,285,000 $ 206,000 $ 91,000 $ 3,000 $ $ $ 137,000 $ 364,000 $ 2,000 $ 3,000 $ 40,000 $ 25,000 $ 476,000 $ 30,000 $ 111,000 $ 9,000 $ $ $ (3,500) $ 2,500 $ 18,000 $ 20,000 $ 47,000 $ 3,500 $ 4,000 $ 4,000 $ 34,500 $ 9,000 $ 7,500 $ 2,000 $ 14,000 $ 2,500 $ 80,000 $ 1,500 $ 3,500 $ 5,000 $ 1,000 $ 8,500 $ $ 225,000 $ 25,500 $ 31,000 $ 31,000 $ $ 1,000 $ $ 500 $ 6,500 $ $ 4,500 $ 75,000 60,000 $ $ $ 4,506,500 $ 26,697,500 Page 379 Account Title 114-4-1151-214 FORFEITURE REVENUE 114-4-1151-222 COURT FINES 114-4-1159-211 MISCELLANEOUS REVENUE 114-4-1159-215 JCEF - LOCAL FUND 114-4-1159-216 LOCAL COST 114-4-1159-217 LOCAL DEFAULT FEE 114-4-1159-218 MISCELLANEOUS FEES 114-4-1159-219 WARRANT FEE 114-4-1159-222 CONFIDENTIAL ADDRESS FND-LOCAL 114-4-1159-226 PARKING ORDINANCE 114-4-1159-233 PROCESS SERVER - REDFLEX 114-4-1159-241 PHOTO RADAR FINE 114-4-1159-291 DEFENSIVE DRIVING REVENUE 114-4-1196-295 CASH OVER/SHORT 114-4-1198-231 RECOVERY FROM PRIOR YEAR 114-4-1239-214 GRANT REVENUE 114-4-2611-511 INTEREST REVENUE 114-4-9999-971 TRANSFER IN TOTAL COURT FUND REVENUE 114-5-2251-110 SALARIES AND WAGES 114-5-2251-111 OVERTIME 114-5-2251-117 COMP TIME 114-5-2251-120 HEALTH-LIFE-DENTAL INSURANCE 114-5-2251-130 SOCIAL SECURITY CONTRIBUTION 114-5-2251-131 MEDICARE CONTRIBUTION 114-5-2251-132 ASRS CONTRIBUTION 114-5-2251-140 WORKERS COMPENSATION 114-5-2251-141 UNEMPLOYMENT INSURANCE 114-5-2251-142 AZ JOB TRAINING TAX 114-5-2251-198 WORKERS COMP REIMBURSEMENTS 114-5-2251-199 LABOR DISTRIBUTION 114-5-2251-230 OFFICE SUPPLIES 114-5-2251-231 BUILDING JANITORIAL SUPPLIES 114-5-2251-232 COMPUTER/PRINTER SUPPLIES 114-5-2251-237 EQUIPMENT/FURNITURE PURCHASE 114-5-2251-249 OPERATING MATERIAL & SUPPLIES 114-5-2251-254 COPIER USAGE/SUPPLIES/MAINT 114-5-2251-263 DATA INFRASTRUCTURE SERVICES 114-5-2251-311 PROFESSIONAL SERVICES 114-5-2251-313 CONTRACTED SERVICES 114-5-2251-319 INTERPRETER 114-5-2251-338 ARMORED CAR SERVICES 114-5-2251-339 JURY POLL EXPENSES 114-5-2251-345 SECURITY SERVICES 114-5-2251-350 TRAVEL AND PER DIEM 114-5-2251-351 CONFERENCE,SEMINARS & TRAINING 114-5-2251-360 PRINTING COST 114-5-2251-361 PUBLISHING/ADVERTISEMENT COST 114-5-2251-362 MAILING COST 114-5-2251-370 DUES-MEMBERSHIPS-FEES 114-5-2251-371 SUBSCRIPTIONS 114-5-2251-377 MISCELLANEOUS EXPENSES TOTAL COURT FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 850 $ 217,155 $ $ 734 $ 3,170 $ 86,637 $ 6,411 $ 3,300 $ 113 $ 91 $ $ $ 42,470 $ 4 $ $ $ $ 23,500 $ 384,434 $ 440,978 $ 620 $ $ 51,940 $ 26,717 $ 6,248 $ 46,176 $ 1,195 $ 1,624 $ $ $ (153,429) $ 3,885 $ 211 $ 1,809 $ 836 $ 957 $ 87 $ 585 $ $ 2,221 $ 11,903 $ $ $ 43,581 $ 4,663 $ 1,869 $ 2,137 $ $ 1,185 $ 370 $ 664 $ (64) $ 498,968 Actual 6/30/2018 $ 2,095 $ 238,539 $ $ 497 $ 4,857 $ 82,005 $ 1,561 $ 2,188 $ 191 $ $ $ $ 34,910 $ (273) $ $ $ $ 265,000 $ 631,571 $ 459,535 $ 1,423 $ 2 $ 47,970 $ 27,993 $ 6,547 $ 47,284 $ 1,307 $ 1,584 $ $ $ (130,000) $ 4,930 $ 234 $ 2,134 $ 4,260 $ 2,056 $ 277 $ $ $ 2,202 $ 9,150 $ $ $ $ 322 $ 155 $ 1,868 $ $ 1,218 $ 520 $ 1,419 $ 66 $ 494,456 Actual 6/30/2019 $ 3,140 $ 274,796 $ $ 748 $ 7,493 $ 62,548 $ 216 $ 2,579 $ 161 $ $ $ $ 54,910 $ 2 $ $ $ $ 126,000 $ 532,593 $ 524,742 $ 765 $ $ 42,062 $ 32,249 $ 7,542 $ 55,178 $ 1,460 $ 1,029 $ $ $ (147,000) $ 4,585 $ 425 $ 4,850 $ 1,340 $ 335 $ 264 $ $ $ 2,689 $ 8,550 $ $ $ $ $ $ 2,381 $ $ 1,749 $ 1,073 $ 3,151 $ 825 $ 550,243 Actual 6/30/2020 $ 460 $ 299,960 $ $ 632 $ 5,982 $ 66,256 $ 445 $ 1,167 $ 160 $ $ $ $ 80,120 $ 8 $ 2,009 $ $ 6,858 $ 332,500 $ 796,557 $ 496,167 $ 3,795 $ $ 39,205 $ 30,682 $ 7,176 $ 53,398 $ 1,040 $ 412 $ $ $ (591) $ 3,239 $ 584 $ 3,209 $ 1,068 $ 838 $ 327 $ $ $ 2,770 $ 39,573 $ $ 1,083 $ $ $ $ 1,821 $ $ 1,571 $ 675 $ 3,194 $ 7 $ 691,244 6/30/2020 Budget $ $ 220,000 $ $ $ 5,000 $ 70,000 $ $ $ $ $ $ $ 40,000 $ $ $ $ $ 332,500 $ 667,500 $ 577,000 $ 3,000 $ $ 64,000 $ 36,000 $ 9,000 $ 56,000 $ 2,000 $ 4,000 $ 6,000 $ $ $ 5,000 $ $ 5,000 $ 1,000 $ 1,500 $ 500 $ $ $ 3,000 $ 5,500 $ $ 1,000 $ $ $ $ 5,500 $ $ 3,000 $ 500 $ 3,000 $ $ 791,500 6/30/2021 Budget $ $ 225,000 $ $ $ 5,000 $ 60,000 $ $ $ $ $ $ $ 45,000 $ $ $ $ $ 249,500 $ 584,500 $ 600,000 $ 3,000 $ $ 81,000 $ 38,000 $ 9,000 $ 56,000 $ 2,000 $ 5,000 $ $ $ $ 4,000 $ $ 4,000 $ 1,000 $ 1,500 $ 500 $ $ $ 3,000 $ 7,500 $ $ 4,000 $ $ $ $ 5,500 $ $ 3,000 $ 500 $ 3,000 $ $ 831,500 Page 380 Account Title 121-4-1159-223 COURT TIME PMT REVENUE 121-4-1159-231 COURT FTG FEE REVENUE 121-4-1159-232 COURT TECH ACCT REVENUE 121-4-2611-511 INTEREST REVENUE TOTAL COURT ENHANCEMENT FUND REVENUE 121-5-2251-110 SALARIES AND WAGES 121-5-2251-111 OVERTIME 121-5-2251-117 COMP TIME 121-5-2251-120 HEALTH-LIFE-DENTAL INSURANCE 121-5-2251-130 SOCIAL SECURITY CONTRIBUTION 121-5-2251-131 MEDICARE CONTRIBUTION 121-5-2251-132 ASRS CONTRIBUTION 121-5-2251-140 WORKERS COMPENSATION 121-5-2251-141 UNEMPLOYMENT INSURANCE 121-5-2251-142 AZ JOB TRAINING TAX 121-5-2251-199 LABOR DISTRIBUTION 121-5-2251-232 COMPUTER/PRINTER SUPPLIES 121-5-2251-237 EQUIPMENT/FURNITURE PURCHASE 121-5-2251-248 SOFTWARE PURCHASE 121-5-2251-250 BUILDING MAINTENANCE/REPAIRS 121-5-2251-261 EQUIPMENT MAINTENANCE CONTRACT 121-5-2251-263 DATA INFRASTRUCTURE SERVICES 121-5-2251-265 SOFTWARE MAINT CONTRACT 121-5-2251-269 OTHER MAINTENANCE/REPAIRS 121-5-2251-311 PROFESSIONAL SERVICES 121-5-2251-313 CONTRACTED SERVICES 121-5-2251-338 ARMORED CAR SERVICES 121-5-2251-345 SECURITY SERVICES 121-5-2251-350 TRAVEL AND PER DIEM 121-5-2251-351 CONFERENCE,SEMINARS & TRAINING 121-5-2251-361 PUBLISHING/ADVERTISEMENT COST 121-5-2251-372 BANK CHARGES/MERCHANT SERVICES 121-5-2251-377 MISCELLANEOUS EXPENSES 121-5-2251-411 COURT TECHNOLOGY ACCT EXPENSES 121-5-2251-419 COURT TECHNOLOGY EXPENSES 121-5-2251-420 TIME PMT ACCT EXPENSES 121-5-2251-617 CAPITAL EQUIPMENT PURCHASE 121-5-2251-656 BUILDINGS AND IMPROVEMENTS 121-5-2251-658 LAND IMPROVEMENTS TOTAL COURT ENHANCEMENT FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 17,921 $ 23,107 $ 130,559 $ 4,757 $ 176,345 $ $ $ $ $ $ $ $ $ $ $ 121,724 $ $ $ $ $ $ $ $ $ $ 21,500 $ 6,216 $ $ $ $ $ $ (0) $ $ $ $ $ $ $ 149,440 Actual 6/30/2018 $ 17,754 $ 15,371 $ 151,026 $ 11,289 $ 195,440 $ $ $ $ $ $ $ $ $ $ $ 102,789 $ $ 8,989 $ 462 $ 8,017 $ $ $ $ 547 $ 5,000 $ 22,250 $ 7,045 $ 42,361 $ 255 $ 525 $ $ $ 630 $ $ $ $ $ $ $ 198,869 Actual 6/30/2019 $ 17,053 $ 10,838 $ 152,841 $ 18,342 $ 199,075 $ $ $ $ $ $ $ $ $ $ $ 112,026 $ $ 2,619 $ $ 1,437 $ $ $ 567 $ 2,215 $ $ 23,000 $ 5,291 $ 49,843 $ 2,121 $ 1,490 $ $ $ $ $ $ $ $ $ $ 200,609 Actual 6/30/2020 $ 15,080 $ 12,441 $ 74,125 $ 11,378 $ 113,023 $ $ $ $ $ $ $ $ $ $ $ 11,437 $ $ 930 $ $ 3,443 $ $ $ 567 $ $ $ 24,500 $ 5,427 $ 40,250 $ 339 $ 1,750 $ $ $ $ $ $ $ $ $ $ 88,643 6/30/2020 Budget $ 5,000 $ 5,000 $ 50,000 $ 15,000 $ 75,000 $ $ $ $ $ $ $ $ $ $ $ 20,500 $ $ $ $ $ $ $ $ $ $ 18,500 $ 7,000 $ 45,500 $ 4,000 $ 5,000 $ $ $ $ $ $ $ $ 550,000 $ $ 650,500 6/30/2021 Budget $ 10,000 $ 5,000 $ 60,000 $ 15,000 $ 90,000 $ $ $ $ $ $ $ $ $ $ $ 20,500 $ $ $ $ $ $ $ $ $ $ 18,500 $ 7,000 $ 45,500 $ 3,000 $ 3,000 $ $ 9,000 $ 3,000 $ $ $ $ $ 550,000 $ $ 659,500 Page 381 Account Title 122-4-1159-233 PROCESS SERVER - REDFLEX 122-4-1159-241 PHOTO RADAR FINE 122-4-1159-291 DEFENSIVE DRIVING REVENUE 122-4-2611-511 INTEREST REVENUE TOTAL PHOTO ENFORCEMENT FUND REVENUE 122-5-2111-110 SALARIES AND WAGES 122-5-2111-111 OVERTIME 122-5-2111-117 COMP TIME 122-5-2111-120 HEALTH-LIFE-DENTAL INSURANCE 122-5-2111-130 SOCIAL SECURITY CONTRIBUTION 122-5-2111-131 MEDICARE CONTRIBUTION 122-5-2111-132 ASRS CONTRIBUTION 122-5-2111-140 WORKERS COMPENSATION 122-5-2111-141 UNEMPLOYMENT INSURANCE 122-5-2111-142 AZ JOB TRAINING TAX 122-5-2111-199 LABOR DISTRIBUTION 122-5-2111-237 EQUIPMENT/FURNITURE PURCHASE 122-5-2111-354 PHOTO ENFORCEMENT SERVICES 122-5-2111-372 BANK CHARGES/MERCHANT SERVICES 122-5-2111-920 CONTINGENCY 122-5-2111-950 TRANSFER OUT 122-5-2251-110 SALARIES AND WAGES 122-5-2251-111 OVERTIME 122-5-2251-117 COMP TIME 122-5-2251-120 HEALTH-LIFE-DENTAL INSURANCE 122-5-2251-130 SOCIAL SECURITY CONTRIBUTION 122-5-2251-131 MEDICARE CONTRIBUTION 122-5-2251-132 ASRS CONTRIBUTION 122-5-2251-140 WORKERS COMPENSATION 122-5-2251-141 UNEMPLOYMENT INSURANCE 122-5-2251-142 AZ JOB TRAINING TAX 122-5-2251-199 LABOR DISTRIBUTION 122-5-2251-230 OFFICE SUPPLIES 122-5-2251-362 MAILING COST 122-5-2251-372 BANK CHARGES/MERCHANT SERVICES 122-5-2251-377 MISCELLANEOUS EXPENSES 122-5-2251-920 CONTINGENCY TOTAL PHOTO ENFORCEMENT FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 53,707 $ 336,365 $ 207,520 $ $ 597,592 $ $ $ $ $ $ $ $ $ $ $ 21,756 $ $ 293,954 $ $ $ 833,000 $ $ $ $ $ $ $ $ $ $ $ 50,000 $ $ $ 5,674 $ $ $ 1,204,384 Actual 6/30/2018 $ 37,668 $ 391,982 $ 318,590 $ $ 748,240 $ $ $ $ $ $ $ $ $ $ $ 42,914 $ $ 213,676 $ $ $ 980,000 $ $ $ $ $ $ $ $ $ $ $ 50,000 $ $ $ 6,574 $ $ $ 1,293,165 Actual 6/30/2019 $ 33,114 $ 356,751 $ 360,920 $ $ 750,786 $ $ $ $ $ $ $ $ $ $ $ 31,269 $ $ 247,444 $ $ $ 500,000 $ $ $ $ $ $ $ $ $ $ $ 54,000 $ $ 174 $ 6,569 $ $ 116,520 $ 955,976 Actual 6/30/2020 $ 39,009 $ 112,889 $ 88,490 $ 7,815 $ 248,203 $ $ $ $ $ $ $ $ $ $ $ 4,377 $ $ 56,142 $ $ $ 150,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 4,778 $ $ 1,032 $ 216,328 6/30/2020 Budget $ 5,000 $ 50,000 $ 50,000 $ $ 105,000 $ $ $ $ $ $ $ $ $ $ $ 22,000 $ $ 85,000 $ $ $ 150,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ 9,000 $ 6,000 $ $ 272,000 6/30/2021 Budget Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Closed Page 382 Account Title 128-4-1159-221 IMPOUND REVENUE(28-3511) 128-4-2611-511 INTEREST REVENUE TOTAL TOWING FUND REVENUE 128-5-2111-199 LABOR DISTRIBUTION 128-5-2111-249 OPERATING MATERIAL & SUPPLIES 128-5-2111-370 DUES-MEMBERSHIPS-FEES 128-5-2111-617 CAPITAL EQUIPMENT PURCHASE TOTAL TOWING FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 60,605 $ $ 60,605 $ 26,438 $ 2,952 $ 7,000 $ 50,819 $ 87,208 Actual 6/30/2018 $ 57,000 $ $ 57,000 $ 27,887 $ $ 7,000 $ $ 34,887 Actual 6/30/2019 $ 70,352 $ $ 70,352 $ 22,998 $ $ 7,700 $ $ 30,698 Actual 6/30/2020 $ 43,670 $ 3,233 $ 46,903 $ 18,013 $ $ 7,700 $ $ 25,713 6/30/2020 Budget $ 25,000 $ $ 25,000 $ 23,000 $ 22,000 $ 9,000 $ $ 54,000 6/30/2021 Budget $ 40,000 $ $ 40,000 $ 24,000 $ 7,000 $ 9,000 $ $ 40,000 Page 383 Account Title 131-4-1131-311 TRANSPORTATION FEE 131-4-1197-371 REIMBURSEMENTS 131-4-1198-331 RECOVERY FROM PRIOR YEAR 131-4-1232-311 HURF/STATE GASOLINE TAX 131-4-1239-312 TRAFFIC SIGNAL/IMPROVEMENTS 131-4-2611-511 INTEREST REVENUE 131-4-9999-971 TRANSFER IN TOTAL HURF FUND REVENUE 131-5-3581-110 SALARIES AND WAGES 131-5-3581-111 OVERTIME 131-5-3581-116 ON CALL PAY 131-5-3581-117 COMP TIME 131-5-3581-120 HEALTH-LIFE-DENTAL INSURANCE 131-5-3581-130 SOCIAL SECURITY CONTRIBUTION 131-5-3581-131 MEDICARE CONTRIBUTION 131-5-3581-132 ASRS CONTRIBUTION 131-5-3581-140 WORKERS COMPENSATION 131-5-3581-141 UNEMPLOYMENT INSURANCE 131-5-3581-142 AZ JOB TRAINING TAX 131-5-3581-198 WORKERS COMP REIMBURSEMENTS 131-5-3581-199 LABOR DISTRIBUTION 131-5-3581-210 SMALL TOOLS/EQUIP/PARTS 131-5-3581-211 FUEL AND LUBRICANTS 131-5-3581-213 SAFETY EQUIPMENT/SUPPLIES 131-5-3581-219 STREET SIGN EXPENSES 131-5-3581-222 CHEMICALS 131-5-3581-225 ASPHALT/COAL MATERIAL 131-5-3581-230 OFFICE SUPPLIES 131-5-3581-233 UNIFORMS 131-5-3581-237 EQUIPMENT/FURNITURE PURCHASE 131-5-3581-243 IRRIGATION SUPPLIES 131-5-3581-249 OPERATING MATERIAL & SUPPLIES 131-5-3581-253 VEHICLE MAINTENANCE/REPAIRS 131-5-3581-269 OTHER MAINTENANCE/REPAIRS 131-5-3581-270 TRAFFIC SIGNAL MAINT/REPAIRS 131-5-3581-311 PROFESSIONAL SERVICES 131-5-3581-312 LEGAL SERVICES 131-5-3581-313 CONTRACTED SERVICES 131-5-3581-320 MEDICAL/DRUG EXAMS & TESTING 131-5-3581-328 EQUIPMENT RENT/LEASES 131-5-3581-341 SECURITY/ALARM SERVICE 131-5-3581-351 CONFERENCE,SEMINARS & TRAINING 131-5-3581-353 TUITION REIMBURSEMENT 131-5-3581-361 PUBLISHING/ADVERTISEMENT COST 131-5-3581-370 DUES-MEMBERSHIPS-FEES 131-5-3581-381 WIRELESS COMMUNICATIONS 131-5-3581-388 STREET/TRAFFIC LIGHT ELEC 131-5-3581-418 SPECIAL PROJECTS 131-5-3581-460 STREET IMPROVEMENTS 131-5-3581-463 TRAFFIC SIGNAL PROJECTS/MAINT. 131-5-3581-469 PM-10 COMPLIANCE 131-5-3581-617 CAPITAL EQUIPMENT PURCHASE 131-5-3581-650 VEHICLES 131-5-3581-657 INFRASTRUCTURE 131-5-3581-950 TRANSFER OUT TOTAL HURF FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ 73,745 $ $ 2,186,814 $ $ $ 83,500 $ 2,344,059 $ 173,995 $ 5,088 $ $ 150 $ 42,893 $ 10,342 $ 2,419 $ 20,426 $ 13,412 $ 678 $ $ $ $ 1,857 $ 13,502 $ 2,412 $ 26,881 $ $ 1,844 $ $ 205 $ 1,435 $ $ 23,514 $ $ 27,775 $ 89,930 $ 677 $ $ 228,497 $ $ 2,469 $ $ 895 $ $ $ 1,675 $ 5,557 $ 406,211 $ $ 903,765 $ $ $ $ $ $ 184,000 $ 2,192,503 Actual 6/30/2018 $ $ 5,888 $ $ 2,281,026 $ 16,791 $ $ 1,004,000 $ 3,307,706 $ 180,704 $ 8,265 $ $ 906 $ 49,363 $ 10,862 $ 2,540 $ 21,836 $ 15,543 $ 431 $ $ $ $ 2,171 $ 20,836 $ 3,388 $ 24,288 $ 5,802 $ 5,698 $ 41 $ 272 $ 3,522 $ 8,895 $ 8,177 $ $ 16,316 $ 138,125 $ $ $ 187,642 $ $ 3,006 $ $ 920 $ $ 188 $ 2,266 $ 5,377 $ 421,134 $ 1,287 $ 816,276 $ $ $ $ $ 39,967 $ 160,000 $ 2,166,045 Actual 6/30/2019 $ $ $ $ 2,404,333 $ $ $ 186,000 $ 2,590,333 $ 187,768 $ 9,076 $ $ 285 $ 48,490 $ 11,278 $ 2,638 $ 23,261 $ 16,992 $ 245 $ $ $ $ 3,218 $ 23,818 $ 2,682 $ 27,760 $ 8,791 $ 36 $ $ $ 9,990 $ 1,640 $ 12,655 $ $ 12,031 $ 104,020 $ 95 $ $ 333,615 $ $ 800 $ $ 815 $ $ $ 2,482 $ 5,853 $ 454,347 $ $ 976,495 $ $ $ 7,950 $ $ 1,160,930 $ 602,000 $ 4,052,052 Actual 6/30/2020 $ $ $ $ 2,345,005 $ $ 12,869 $ 856,500 $ 3,214,374 $ 186,125 $ 6,295 $ $ $ 45,025 $ 11,113 $ 2,599 $ 23,204 $ 12,014 $ 101 $ $ $ $ 1,179 $ 12,517 $ 1,627 $ 15,192 $ 12,095 $ 2,639 $ $ $ 2,886 $ $ 13,529 $ $ 4,463 $ 118,685 $ $ $ 293,016 $ $ $ 74 $ $ $ $ 2,645 $ 7,090 $ 460,751 $ 399,053 $ $ $ $ $ 43,951 $ 860,641 $ $ 2,538,509 6/30/2020 Budget $ $ $ $ 2,350,000 $ $ $ 856,500 $ 3,206,500 $ 188,000 $ 16,000 $ $ $ 51,000 $ 13,000 $ 3,000 $ 26,000 $ 8,000 $ 2,000 $ 4,000 $ $ $ 2,500 $ 15,000 $ 3,000 $ 26,000 $ 9,000 $ 4,500 $ $ $ 6,000 $ 3,000 $ 11,000 $ $ 21,000 $ 114,500 $ $ $ 319,500 $ $ 2,500 $ $ 2,000 $ $ 500 $ 1,500 $ 3,000 $ 430,000 $ 400,000 $ $ $ $ 15,000 $ 47,000 $ 1,484,000 $ $ 3,231,500 6/30/2021 Budget $ $ $ $ 2,510,000 $ $ $ 626,500 $ 3,136,500 $ 193,000 $ 5,000 $ 10,000 $ $ 47,000 $ 13,000 $ 4,000 $ 27,000 $ 8,000 $ 2,000 $ $ $ $ 2,500 $ 15,000 $ 3,000 $ 26,000 $ 9,000 $ 4,500 $ $ $ 6,000 $ 3,000 $ 11,000 $ $ 21,000 $ 114,500 $ $ $ 324,500 $ $ 2,500 $ $ 2,000 $ $ 500 $ 1,500 $ 3,000 $ 430,000 $ $ $ $ $ 106,000 $ 47,000 $ 2,771,500 $ $ 4,213,000 Page 384 Account Title 141-4-1197-371 REIMBURSEMENTS 141-4-1198-331 RECOVERY FROM PRIOR YEAR 141-4-1232-314 LTAF/LOTTERY REVENUE SHARING 141-4-2611-511 INTEREST REVENUE TOTAL LTAF FUND REVENUE 141-5-3581-110 SALARIES AND WAGES 141-5-3581-130 SOCIAL SECURITY CONTRIBUTION 141-5-3581-131 MEDICARE CONTRIBUTION 141-5-3581-141 UNEMPLOYMENT INSURANCE 141-5-3581-219 STREET SIGN EXPENSES 141-5-3581-249 OPERATING MATERIAL & SUPPLIES 141-5-3581-313 CONTRACTED SERVICES 141-5-3581-650 VEHICLES 141-5-3581-656 BUILDINGS AND IMPROVEMENTS 141-5-3581-657 INFRASTRUCTURE TOTAL LTAF FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ $ 93,297 $ $ 93,297 $ $ $ $ $ $ $ 54,028 $ $ $ 83,181 $ 137,209 Actual 6/30/2018 $ $ $ 96,038 $ $ 96,038 $ $ $ $ $ $ $ 49,978 $ $ $ 85,285 $ 135,263 Actual 6/30/2019 $ 2,974 $ $ 92,467 $ $ 95,441 $ $ $ $ $ $ $ 73,966 $ $ 68,579 $ $ 142,546 Actual 6/30/2020 $ $ $ 92,467 $ 3,284 $ 95,751 $ $ $ $ $ $ $ 85,404 $ $ $ $ 85,404 6/30/2020 Budget $ $ $ 95,000 $ $ 95,000 $ $ $ $ $ $ $ 137,000 $ $ $ $ 137,000 6/30/2021 Budget $ $ $ 95,000 $ $ 95,000 $ $ $ $ $ $ $ 150,000 $ $ $ $ 150,000 Page 385 Account Title 148-4-1331-225 CDBG-FIRE-DG9905 148-4-1331-325 STREET IMPROVEMENTS 148-4-1331-614 MAIN ST. WATERLINE IMPROVEMENT 148-4-9999-971 TRANSFER IN TOTAL BLOCK GRANT FUND REVENUE 148-5-1591-210 SMALL TOOLS/EQUIP/PARTS 148-5-1591-212 MEDICAL EQUIPMENT/SUPPLIES 148-5-1591-213 SAFETY EQUIPMENT/SUPPLIES 148-5-1591-253 VEHICLE MAINTENANCE/REPAIRS 148-5-1591-485 CONSTRUCTION 148-5-1591-617 CAPITAL EQUIPMENT PURCHASE 148-5-1591-656 BUILDINGS AND IMPROVEMENTS 148-5-1591-673 WATER MAINS AND LINES 148-5-1591-950 TRANSFER OUT TOTAL BLOCK GRANT FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ - Actual 6/30/2018 $ 179,067 $ $ $ $ 179,067 $ 2,601 $ 1,501 $ 53,032 $ 10,370 $ $ 111,563 $ $ $ $ 179,067 Actual 6/30/2019 $ $ 388,855 $ $ $ 388,855 $ $ $ $ $ $ $ 388,855 $ $ $ 388,855 Actual 6/30/2020 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ - 6/30/2020 Budget $ $ $ 500,000 $ $ 500,000 $ $ $ $ $ $ $ 847,000 $ $ $ 847,000 6/30/2021 Budget $ $ 600,000 $ $ $ 600,000 $ $ $ $ $ $ $ 500,000 $ 600,000 $ $ 1,100,000 Page 386 Account Title 149-4-1195-151 UNCLASSIFIED REVENUES 149-4-1198-131 RECOVERY FROM PRIOR YEAR 149-4-1231-211 GRANTS 149-4-1231-217 FEDERAL GRANTS 149-4-1232-213 DPS - GIITEM GRANT 149-4-1232-218 STATE GRANTS 149-4-1239-214 GRANT REVENUE 149-4-1239-216 DYSART RESOURCE OFFICER GRANT 149-4-1239-229 K9 DONATIONS 149-4-1269-211 FIRE DONATIONS 149-4-1269-221 POLICE DONATIONS 149-4-1269-400 SENIOR CENTER DONATIONS 149-4-1269-411 DONATIONS - RECREATION 149-4-1332-215 OFFCER SAFTY EQUIP-ARS12-116.4 149-4-2611-511 INTEREST REVENUE 149-4-9999-971 TRANSFER IN TOTAL GRANTS FUND REVENUE 149-5-1591-199 LABOR DISTRIBUTION 149-5-1591-249 OPERATING MATERIAL & SUPPLIES 149-5-1591-377 MISCELLANEOUS EXPENSES 149-5-1591-410 SPECIAL EVENTS 149-5-1591-466 FIRE DEPARTMENT DONATIONS 149-5-1591-478 COMMUNITY GARDEN 149-5-1591-479 TOHONO O' ODHAM NATION GRANT 149-5-1591-480 VETERANS' MEMORIAL 149-5-1591-617 CAPITAL EQUIPMENT PURCHASE 149-5-1591-650 VEHICLES 149-5-1591-656 BUILDINGS AND IMPROVEMENTS 149-5-1591-658 LAND IMPROVEMENTS 149-5-1591-660 LAND ACQUISITION 149-5-1591-921 FUTURE GRANTS 149-5-1591-950 TRANSFER OUT 149-5-1591-990 OTHER FINANCING USES 149-5-2111-199 LABOR DISTRIBUTION 149-5-2111-216 K9 EXPENSES 149-5-2111-230 OFFICE SUPPLIES 149-5-2111-232 COMPUTER/PRINTER SUPPLIES 149-5-2111-233 UNIFORMS 149-5-2111-237 EQUIPMENT/FURNITURE PURCHASE 149-5-2111-248 SOFTWARE PURCHASE 149-5-2111-249 OPERATING MATERIAL & SUPPLIES 149-5-2111-253 VEHICLE MAINTENANCE/REPAIRS 149-5-2111-265 SOFTWARE MAINT CONTRACT 149-5-2111-349 OTHER OUTSIDE SERVICES 149-5-2111-350 TRAVEL AND PER DIEM 149-5-2111-351 CONFERENCE,SEMINARS & TRAINING 149-5-2111-360 PRINTING COST 149-5-2111-362 MAILING COST 149-5-2111-370 DUES-MEMBERSHIPS-FEES 149-5-2111-410 SPECIAL EVENTS 149-5-2111-477 POLICE DONATION EXPENSES 149-5-2111-498 GRANT INDIRECT COSTS 149-5-2111-617 CAPITAL EQUIPMENT PURCHASE 149-5-2111-650 VEHICLES 149-5-2111-911 POLICE GRANT EXPENSE 149-5-2511-199 LABOR DISTRIBUTION 149-5-2511-212 MEDICAL EQUIPMENT/SUPPLIES 149-5-2511-237 EQUIPMENT/FURNITURE PURCHASE 149-5-2511-350 TRAVEL AND PER DIEM 149-5-2511-351 CONFERENCE,SEMINARS & TRAINING 149-5-2511-617 CAPITAL EQUIPMENT PURCHASE TOTAL GRANTS FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ $ 1,903 $ 151,122 $ 66,375 $ 34,389 $ 25,633 $ 76,887 $ $ $ $ $ $ 21,743 $ $ $ 378,052 $ $ $ $ 3,000 $ $ $ 71,577 $ 690 $ $ $ $ $ $ $ 13,991 $ $ 293,606 $ $ $ 1,360 $ 5,826 $ 11,081 $ $ 881 $ $ 41,556 $ 241 $ 12,886 $ 3,494 $ $ $ $ $ $ $ $ $ $ 950 $ $ 4,616 $ $ $ $ 465,757 Actual 6/30/2018 $ 25,148 $ 24 $ $ 208,867 $ 82,847 $ 33,800 $ 115,686 $ 100,099 $ $ $ 11,500 $ $ $ 25,661 $ $ $ 603,633 $ $ $ 24,371 $ 3,000 $ $ $ $ 450 $ $ $ $ 89,990 $ $ $ 8 $ $ 343,440 $ $ $ $ 4,986 $ 42,173 $ $ 23,417 $ $ 3,355 $ $ 3,657 $ 2,651 $ 1,055 $ $ 3,133 $ $ $ $ $ 49,999 $ $ $ $ 481 $ 856 $ $ $ 597,023 Actual 6/30/2019 $ $ $ $ 180,007 $ 83,772 $ 26,204 $ 45,319 $ 90,230 $ $ $ 4,200 $ 20 $ 200 $ 25,331 $ $ $ 455,283 $ $ 72 $ $ $ $ $ $ 149 $ 35,957 $ $ $ 9,894 $ $ $ $ $ 358,336 $ $ 249 $ $ 4,419 $ 56,132 $ $ 5,065 $ $ 3,200 $ $ 3,709 $ 8,754 $ $ $ 3,133 $ $ 1,459 $ $ $ $ $ 1,241 $ $ 4,537 $ $ 255 $ $ 496,562 Actual 6/30/2020 $ $ $ $ 2,845,600 $ 78,738 $ 25,426 $ 135,355 $ 58,182 $ $ $ $ $ $ 15,475 $ 1,497 $ 100,000 $ 3,260,272 $ 737 $ $ 204 $ $ $ $ 158 $ 72 $ $ $ $ 201,420 $ $ $ $ $ 1,971,540 $ $ 142 $ $ 800 $ 49,289 $ $ 9,565 $ $ 3,200 $ 220,850 $ 2,942 $ 4,961 $ $ $ 3,133 $ $ 339 $ $ $ $ $ 736,693 $ $ 7,665 $ $ $ $ 3,213,713 6/30/2020 Budget $ 10,000,000 $ $ 509,000 $ 802,000 $ $ 200,000 $ $ $ $ $ $ $ $ $ $ 100,000 $ 11,611,000 $ $ $ 100,000 $ 3,000 $ $ $ 36,000 $ $ 120,000 $ $ $ 550,000 $ $ $ $ 8,348,500 $ 408,000 $ $ $ $ 6,000 $ 110,000 $ $ $ $ $ $ 8,000 $ 4,500 $ $ $ $ $ $ $ $ 65,000 $ $ 1,500 $ $ 199,000 $ $ $ $ 9,959,500 6/30/2021 Budget $ 10,000,000 $ $ 616,000 $ 180,000 $ 97,000 $ 30,000 $ 40,000 $ 102,000 $ $ $ $ $ $ 10,000 $ $ 100,000 $ 11,175,000 $ $ $ 100,000 $ 2,000 $ $ $ 100,000 $ $ 477,000 $ $ $ 256,000 $ $ 100,000 $ $ 10,000,000 $ 458,500 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 160,000 $ $ 3,500 $ $ 5,500 $ $ $ 35,500 $ 11,698,000 Page 387 Account Title 156-4-1195-351 UNCLASSIFIED REVENUES 156-4-1197-371 REIMBURSEMENTS 156-4-1198-131 RECOVERY FROM PRIOR YEAR 156-4-1198-331 RECOVERY FROM PRIOR YEAR 156-4-1339-312 DYSART-ROAD IMPROVEMENTS 156-4-2611-511 INTEREST REVENUE 156-4-8821-911 BOND PROCEEDS 156-4-8831-911 BOND PREMIUM 156-4-9999-971 TRANSFER IN TOTAL STREETS FUND REVENUE 156-5-3581-409 THUNDERBIRD - DYSART INTERSEC 156-5-3581-465 DYSART RANCHETTES PAVING 156-5-3581-468 PW10-ST04 CACTUS ROAD IMPROV. 156-5-3581-497 NORTHERN PARKWAY PROJECT 156-5-3581-617 CAPITAL EQUIPMENT PURCHASE 156-5-3581-657 INFRASTRUCTURE 156-5-3581-730 COST OF ISSUANCE 156-5-3581-750 INTEREST 156-5-3581-759 EXCISE BOND PRINCIPLE 156-5-3581-773 TRUST/AGENCY FEES 156-5-3581-950 TRANSFER OUT TOTAL STREETS FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ 6,724,900 $ $ 488 $ $ 16,576 $ $ $ 1,310,000 $ 8,051,964 $ $ $ $ 500,000 $ $ 10,879,360 $ $ 378,450 $ $ $ $ 11,757,810 Actual 6/30/2018 $ 100 $ 1,709,054 $ $ 1,387 $ $ 20,858 $ $ $ 1,315,500 $ 3,046,899 $ $ $ $ 465,200 $ $ 4,071,340 $ $ 378,450 $ 453,500 $ 900 $ $ 5,369,390 Actual 6/30/2019 $ $ 5,107,767 $ $ 165 $ $ 27,812 $ $ $ 1,583,000 $ 6,718,744 $ $ $ $ 500,000 $ $ 216,441 $ $ 360,300 $ 472,500 $ $ $ 1,549,241 Actual 6/30/2020 $ $ 2,070,778 $ $ 101 $ $ 230,608 $ $ $ 10,114,000 $ 12,415,486 $ $ $ $ 500,000 $ $ 861,995 $ $ 341,400 $ 6,926,250 $ 900 $ $ 8,630,545 6/30/2020 Budget $ $ $ $ $ $ 50,000 $ $ $ 10,114,000 $ 10,164,000 $ $ $ $ 500,000 $ $ 14,505,500 $ $ 360,500 $ 491,500 $ $ $ 15,857,500 6/30/2021 Budget $ 307,000 $ $ $ $ $ 150,000 $ $ $ $ 457,000 $ $ $ $ 500,000 $ $ 13,979,500 $ $ 332,000 $ 510,000 $ 1,000 $ $ 15,322,500 Page 388 Account Title 161-4-1197-171 REIMBURSEMENTS 161-4-1198-131 RECOVERY FROM PRIOR YEAR 161-4-2411-511 PROPERTY TAX 161-4-2611-511 INTEREST REVENUE 161-4-8891-511 OTHER FINANCING SOURCES 161-4-9999-971 TRANSFER IN TOTAL DEBT SERVICE FUND REVENUE 161-5-1591-730 COST OF ISSUANCE 161-5-1591-750 INTEREST 161-5-1591-757 GADA - SERIES 2004 - PRINCIPAL 161-5-1591-773 TRUST/AGENCY FEES 161-5-1591-950 TRANSFER OUT 161-5-1591-990 OTHER FINANCING USES TOTAL DEBT SERVICE FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ $ 2,035,583 $ 558 $ 6,992 $ 100,000 $ 2,143,134 $ $ 1,110,884 $ 1,075,000 $ 3,010 $ $ $ 2,188,894 Actual 6/30/2018 $ $ 606 $ 2,032,303 $ 300 $ 9,266,581 $ 100,000 $ 11,399,790 $ 186,700 $ 863,986 $ 1,275,000 $ 3,560 $ $ 9,073,030 $ 11,402,276 Actual 6/30/2019 $ $ 134 $ 2,069,201 $ 630 $ $ 100,000 $ 2,169,965 $ $ 948,206 $ 1,155,000 $ 2,200 $ $ $ 2,105,406 Actual 6/30/2020 $ $ 82 $ 1,952,162 $ 12,512 $ $ 100,000 $ 2,064,755 $ $ 911,163 $ 1,190,000 $ 1,125 $ $ $ 2,102,288 6/30/2020 Budget $ $ $ 2,030,000 $ 10,000 $ $ 100,000 $ 2,140,000 $ $ 948,500 $ 1,190,000 $ 28,000 $ $ $ 2,166,500 6/30/2021 Budget $ $ $ 2,030,000 $ 5,000 $ $ 100,000 $ 2,135,000 $ $ 869,500 $ 1,230,000 $ 30,500 $ $ $ 2,130,000 Page 389 Account Title 511-4-1131-613 LATE FEE 511-4-1131-614 NEW METERS 511-4-1131-615 NEW WATER ACCOUNTS 511-4-1131-616 TURN OFF/ON FEES 511-4-1131-617 WATER RECHARGE FEE 511-4-1131-619 DOOR NOTICE FEES 511-4-1141-611 WATER SERVICE CHARGES 511-4-1141-612 IRRIGATION WATER 511-4-1195-651 UNCLASSIFIED REVENUES 511-4-1196-695 CASH OVER/SHORT 511-4-1197-671 REIMBURSEMENTS 511-4-1198-631 RECOVERY FROM PRIOR YEAR 511-4-1332-611 GRANTS 511-4-1369-611 CONTRIBUTIONS 511-4-2611-511 INTEREST REVENUE 511-4-8821-911 BOND PROCEEDS 511-4-9999-971 TRANSFER IN TOTAL WATER FUND REVENUE 511-5-7111-110 SALARIES AND WAGES 511-5-7111-111 OVERTIME 511-5-7111-120 HEALTH-LIFE-DENTAL INSURANCE 511-5-7111-130 SOCIAL SECURITY CONTRIBUTION 511-5-7111-131 MEDICARE CONTRIBUTION 511-5-7111-132 ASRS CONTRIBUTION 511-5-7111-140 WORKERS COMPENSATION 511-5-7111-141 UNEMPLOYMENT INSURANCE 511-5-7111-142 AZ JOB TRAINING TAX 511-5-7111-199 LABOR DISTRIBUTION 511-5-7111-230 OFFICE SUPPLIES 511-5-7111-248 SOFTWARE PURCHASE 511-5-7111-253 VEHICLE MAINTENANCE/REPAIRS 511-5-7111-271 CONSERVATION PROGRAM 511-5-7111-311 PROFESSIONAL SERVICES 511-5-7111-350 TRAVEL AND PER DIEM 511-5-7111-351 CONFERENCE,SEMINARS & TRAINING 511-5-7111-361 PUBLISHING/ADVERTISEMENT COST 511-5-7111-370 DUES-MEMBERSHIPS-FEES 511-5-7111-436 RATE STUDY City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 170,333 $ 5,160 $ 61,330 $ 173,624 $ 468,995 $ 1,150 $ 8,566,748 $ 22,984 $ 58,930 $ (26) $ $ 478 $ $ $ 16,603 $ $ 1,441,000 $ 10,987,308 $ 313,803 $ $ 24,539 $ 19,275 $ 4,508 $ 57,343 $ 930 $ 653 $ $ $ 5,235 $ $ $ $ 8,018 $ 497 $ 2,682 $ $ 1,983 $ 16,000 Actual 6/30/2018 $ 165,414 $ 10,075 $ 61,365 $ 178,800 $ 549,708 $ 300 $ 8,641,767 $ $ 18,384 $ (265) $ 250,344 $ 2,541 $ 18,619 $ $ 24,863 $ $ 1,304,000 $ 11,225,914 $ 295,283 $ $ 33,368 $ 17,732 $ 4,174 $ 23,648 $ 1,940 $ 447 $ $ $ 5,992 $ $ $ $ $ 2,602 $ 1,804 $ $ 525 $ - Actual 6/30/2019 $ 157,082 $ 16,125 $ 58,685 $ 162,460 $ 533,870 $ 660 $ 8,220,970 $ $ 72,740 $ (109) $ 887,861 $ (901) $ $ $ 43,681 $ $ 1,285,000 $ 11,438,124 $ 339,652 $ $ 36,257 $ 20,617 $ 4,822 $ 21,642 $ 3,290 $ 354 $ $ $ 2,746 $ $ $ $ $ 1,612 $ 1,510 $ 326 $ 865 $ 26,804 Actual 6/30/2020 $ 122,947 $ 43,402 $ 59,305 $ 101,815 $ 482,885 $ 310 $ 8,149,274 $ $ 122,597 $ (89) $ 50 $ 132 $ $ $ 205,134 $ $ 160,000 $ 9,447,763 $ 165,940 $ 59 $ 13,728 $ 10,045 $ 2,349 $ 20,104 $ 2,131 $ 50 $ $ 330,000 $ 4,021 $ $ $ $ $ $ 3,925 $ $ 1,000 $ 722 6/30/2020 Budget $ 160,000 $ 5,000 $ 60,000 $ 170,000 $ 550,000 $ $ 8,165,500 $ $ 15,000 $ $ 1,736,000 $ $ $ $ 295,000 $ $ 160,000 $ 11,316,500 $ 163,000 $ $ 14,000 $ 10,000 $ 3,000 $ 20,000 $ 3,000 $ 1,000 $ 2,000 $ 330,000 $ 5,000 $ $ $ $ $ 1,500 $ 6,500 $ $ 1,000 $ 9,000 6/30/2021 Budget $ 150,000 $ 10,000 $ 60,000 $ 120,000 $ 530,000 $ $ 8,500,000 $ $ 15,000 $ $ 2,005,000 $ $ $ $ 285,000 $ $ 160,000 $ 11,835,000 $ 180,000 $ $ 15,000 $ 12,000 $ 3,000 $ 22,000 $ 4,000 $ 1,000 $ $ 330,000 $ 5,000 $ $ $ 10,000 $ $ 1,500 $ 5,500 $ $ 1,000 $ 18,000 Page 390 Account Title 511-5-7115-110 SALARIES AND WAGES 511-5-7115-111 OVERTIME 511-5-7115-116 ON CALL PAY 511-5-7115-117 COMP TIME 511-5-7115-120 HEALTH-LIFE-DENTAL INSURANCE 511-5-7115-130 SOCIAL SECURITY CONTRIBUTION 511-5-7115-131 MEDICARE CONTRIBUTION 511-5-7115-132 ASRS CONTRIBUTION 511-5-7115-140 WORKERS COMPENSATION 511-5-7115-141 UNEMPLOYMENT INSURANCE 511-5-7115-142 AZ JOB TRAINING TAX 511-5-7115-198 WORKERS COMP REIMBURSEMENTS 511-5-7115-199 LABOR DISTRIBUTION 511-5-7115-210 SMALL TOOLS/EQUIP/PARTS 511-5-7115-211 FUEL AND LUBRICANTS 511-5-7115-213 SAFETY EQUIPMENT/SUPPLIES 511-5-7115-220 METER/PARTS/CALIBRATION 511-5-7115-221 PIPES, FITTINGS & REPAIRS 511-5-7115-222 CHEMICALS 511-5-7115-224 LAB SUPPLIES 511-5-7115-225 ASPHALT/COAL MATERIAL 511-5-7115-226 FIRE HYDRANTS/PARTS 511-5-7115-230 OFFICE SUPPLIES 511-5-7115-232 COMPUTER/PRINTER SUPPLIES 511-5-7115-233 UNIFORMS 511-5-7115-237 EQUIPMENT/FURNITURE PURCHASE 511-5-7115-248 SOFTWARE PURCHASE 511-5-7115-249 OPERATING MATERIAL & SUPPLIES 511-5-7115-250 BUILDING MAINTENANCE/REPAIRS 511-5-7115-251 COMPUTER/PRINTER MAINTENANCE 511-5-7115-253 VEHICLE MAINTENANCE/REPAIRS 511-5-7115-254 COPIER USAGE/SUPPLIES/MAINT 511-5-7115-255 WELL SITE MAINTENANCE/REPAIRS 511-5-7115-256 WWTP MAINTENANCE/REPAIRS 511-5-7115-269 OTHER MAINTENANCE/REPAIRS 511-5-7115-310 ENGINEERING SERVICES 511-5-7115-311 PROFESSIONAL SERVICES 511-5-7115-312 LEGAL SERVICES 511-5-7115-313 CONTRACTED SERVICES 511-5-7115-314 LIABILITY INSURANCE 511-5-7115-320 MEDICAL/DRUG EXAMS & TESTING 511-5-7115-325 TECH/SOFTWARE SUPPORT 511-5-7115-326 LICENSE AND PERMITS 511-5-7115-328 EQUIPMENT RENT/LEASES 511-5-7115-333 SAMPLING/TESTING 511-5-7115-334 SLUDGE DISPOSAL 511-5-7115-340 ANNUAL WATER FEES 511-5-7115-349 OTHER OUTSIDE SERVICES 511-5-7115-350 TRAVEL AND PER DIEM 511-5-7115-351 CONFERENCE,SEMINARS & TRAINING 511-5-7115-360 PRINTING COST 511-5-7115-362 MAILING COST 511-5-7115-370 DUES-MEMBERSHIPS-FEES 511-5-7115-375 PROPERTY TAXES 511-5-7115-376 LATE FEES/INTEREST CHARGES 511-5-7115-377 MISCELLANEOUS EXPENSES 511-5-7115-381 WIRELESS COMMUNICATIONS 511-5-7115-385 BUILDING WATER/SEWER SERVICES 511-5-7115-386 LANDSCAPING/IRRIGATION 511-5-7115-387 UTILITY ELECTRICITY City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 685,929 $ 30,445 $ $ 9,101 $ 111,789 $ 43,251 $ 10,115 $ 131,409 $ 23,398 $ 1,756 $ $ $ (15,000) $ 9,222 $ 22,898 $ 6,213 $ 26,405 $ 37,511 $ 20,462 $ $ 3,081 $ 3,509 $ 1,948 $ 7,289 $ 1,282 $ 8,650 $ 2,182 $ 2,700 $ 1,145 $ $ 18,641 $ 1,660 $ 219,916 $ $ 1,225 $ $ 33,326 $ $ 184,634 $ 190,859 $ $ 28,718 $ 10,960 $ 18,101 $ 27,313 $ $ 23,710 $ $ 504 $ 5,278 $ 471 $ 273 $ 3,376 $ $ $ 375 $ 11,342 $ 34,394 $ 406,674 $ 382,168 Actual 6/30/2018 $ 745,947 $ 30,664 $ $ 4,285 $ 139,094 $ 45,159 $ 10,561 $ 61,772 $ 27,853 $ 1,650 $ $ $ (27,000) $ 13,988 $ 29,219 $ 5,371 $ 44,177 $ 42,449 $ 26,328 $ $ 8,199 $ 523 $ 2,783 $ 510 $ 2,000 $ 3,866 $ 2,314 $ 3,639 $ 2,549 $ $ 31,359 $ 2,745 $ 87,881 $ $ 4,882 $ $ 40,586 $ $ 118,530 $ 201,025 $ $ 29,307 $ 11,235 $ 6,905 $ 24,320 $ $ 25,000 $ $ 350 $ 7,255 $ 662 $ 272 $ 6,521 $ $ 4,261 $ 13 $ 11,714 $ 27,600 $ 490,911 $ 358,157 Actual 6/30/2019 $ 765,411 $ 34,585 $ $ 9,740 $ 135,505 $ 48,424 $ 11,325 $ 52,261 $ 28,842 $ 854 $ $ $ (27,000) $ 10,196 $ 30,618 $ 6,125 $ 69,471 $ 35,450 $ 24,553 $ $ 1,187 $ 6,714 $ 1,625 $ 768 $ 2,000 $ 1,027 $ 1,807 $ 4,543 $ 3,346 $ $ 28,279 $ 2,531 $ 139,299 $ $ 111 $ $ 72,452 $ $ 222,770 $ 206,279 $ $ 16,344 $ 13,796 $ 9,945 $ 42,278 $ $ 18,730 $ $ 1,074 $ 8,270 $ 202 $ 831 $ 6,147 $ $ $ 142 $ 10,898 $ 23,525 $ 419,405 $ 348,891 Actual 6/30/2020 $ 542,306 $ 41,706 $ $ 1,847 $ 100,176 $ 34,727 $ 8,122 $ 70,082 $ 19,165 $ 313 $ $ $ (27,000) $ 7,462 $ 20,351 $ 6,579 $ 87,233 $ 61,359 $ 22,780 $ $ 5,099 $ 6,212 $ 1,458 $ 348 $ 1,773 $ 1,921 $ $ 273 $ 4,943 $ $ 36,486 $ $ 345,088 $ $ 686 $ $ 14,958 $ $ 173,326 $ 217,031 $ $ 45,009 $ 11,570 $ 8,206 $ 23,635 $ $ 25,925 $ $ 3,876 $ 1,630 $ $ 571 $ 4,887 $ $ $ $ 9,137 $ 39 $ 490 $ 356,528 6/30/2020 Budget $ 596,000 $ 35,000 $ $ $ 115,000 $ 39,000 $ 10,000 $ 79,000 $ 28,000 $ 3,000 $ 7,000 $ (27,000) $ $ 7,000 $ 23,500 $ 8,500 $ 60,000 $ 38,000 $ 30,000 $ $ 6,000 $ 8,000 $ 1,500 $ 500 $ 2,000 $ 1,500 $ $ 1,000 $ 3,500 $ 500 $ 35,000 $ $ 181,000 $ $ 2,500 $ $ 18,500 $ $ 112,500 $ 215,000 $ $ 32,000 $ 12,000 $ 7,000 $ 35,000 $ $ 25,000 $ $ $ 8,000 $ 1,000 $ 1,000 $ 8,000 $ $ $ $ 9,500 $ $ $ 375,000 6/30/2021 Budget $ 657,000 $ 24,000 $ 10,000 $ $ 127,000 $ 43,000 $ 11,000 $ 88,000 $ 31,000 $ 3,000 $ $ $ (27,000) $ 7,000 $ 23,500 $ 8,500 $ 90,000 $ 50,000 $ 30,000 $ $ 6,000 $ 15,000 $ 1,500 $ 500 $ 3,500 $ 1,500 $ $ 1,000 $ 3,500 $ 500 $ 35,000 $ $ 181,000 $ $ 2,500 $ $ 18,500 $ $ 112,500 $ 215,000 $ $ 32,000 $ 12,000 $ 7,000 $ 35,000 $ $ 25,000 $ $ 1,000 $ 7,000 $ 1,000 $ 1,000 $ 8,000 $ $ $ $ 9,500 $ $ $ 375,000 Page 391 Account Title 511-5-7115-401 WELL #9 511-5-7115-402 WELL SITE SECURITY 511-5-7115-403 PW10-01 DWNTWN WTR LN RPLCE 511-5-7115-404 PW10-ST03 RANCHETTES SWR LINE 511-5-7115-405 SEWER TREATMENT PLANT - PERC 511-5-7115-406 WWTP IMPROVEMENTS 511-5-7115-418 SPECIAL PROJECTS 511-5-7115-481 SEWER EXPANSION 511-5-7115-482 ASSURED WATER SUPPLY 511-5-7115-617 CAPITAL EQUIPMENT PURCHASE 511-5-7115-650 VEHICLES 511-5-7115-656 BUILDINGS AND IMPROVEMENTS 511-5-7115-658 LAND IMPROVEMENTS 511-5-7115-670 SEWER COLLECTION SYSTEM 511-5-7115-673 WATER MAINS AND LINES 511-5-7115-717 WIFA - PRINCIPAL 511-5-7115-730 COST OF ISSUANCE 511-5-7115-731 DEFERRED AMOUNT OF REFUNDING 511-5-7115-750 WIFA - INTEREST 511-5-7115-773 TRUST/AGENCY FEES 511-5-7115-923 FUTURE DEBT SERVICE 511-5-7115-950 TRANSFER OUT 511-5-7115-960 DEPRECIATION 511-5-7115-990 LOSS ON RETIRE/SALE OF ASSETS 511-5-7116-110 SALARIES AND WAGES 511-5-7116-111 OVERTIME 511-5-7116-117 COMP TIME 511-5-7116-120 HEALTH-LIFE-DENTAL INSURANCE 511-5-7116-130 SOCIAL SECURITY CONTRIBUTION 511-5-7116-131 MEDICARE CONTRIBUTION 511-5-7116-132 ASRS CONTRIBUTION 511-5-7116-140 WORKERS COMPENSATION 511-5-7116-141 UNEMPLOYMENT INSURANCE 511-5-7116-142 AZ JOB TRAINING TAX 511-5-7116-199 LABOR DISTRIBUTION 511-5-7116-213 SAFETY EQUIPMENT/SUPPLIES 511-5-7116-230 OFFICE SUPPLIES 511-5-7116-232 COMPUTER/PRINTER SUPPLIES 511-5-7116-233 UNIFORMS 511-5-7116-237 EQUIPMENT/FURNITURE PURCHASE 511-5-7116-248 SOFTWARE PURCHASE 511-5-7116-249 OPERATING MATERIAL & SUPPLIES 511-5-7116-266 POSTAGE EQUIP RENTAL FEES/MISC 511-5-7116-269 OTHER MAINTENANCE/REPAIRS 511-5-7116-313 CONTRACTED SERVICES 511-5-7116-325 TECH/SOFTWARE SUPPORT 511-5-7116-338 ARMORED CAR SERVICES 511-5-7116-343 STORAGE FACILITY RENTAL 511-5-7116-350 TRAVEL AND PER DIEM 511-5-7116-351 CONFERENCE,SEMINARS & TRAINING 511-5-7116-353 TUITION REIMBURSEMENT 511-5-7116-360 PRINTING COST 511-5-7116-362 MAILING COST 511-5-7116-363 MAILING COST-UTILITY BILLING 511-5-7116-370 DUES-MEMBERSHIPS-FEES 511-5-7116-372 BANK CHARGES/MERCHANT SERVICES 511-5-7116-373 BANK CHARGES/LOCKBOX 511-5-7116-377 MISCELLANEOUS EXPENSES 511-5-7116-381 WIRELESS COMMUNICATIONS 511-5-7116-395 COLLECTION SERVICES 511-5-7116-418 SPECIAL PROJECTS 511-5-7116-436 RATE STUDY 511-5-7116-617 CAPITAL EQUIPMENT PURCHASE TOTAL WATER FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ $ $ $ $ $ 38,615 $ $ 176,442 $ $ $ $ $ $ $ $ $ 17,580 $ 244,086 $ 6,750 $ $ 2,260,500 $ 1,555,436 $ 838 $ 214,399 $ 12,307 $ 1,678 $ 22,967 $ 13,932 $ 3,258 $ 33,957 $ 729 $ 1,059 $ $ 5,429 $ 280 $ 1,369 $ 707 $ $ 1,811 $ $ 621 $ 1,713 $ 33 $ 56,454 $ 9,126 $ 7,227 $ $ 590 $ 725 $ $ 1,619 $ 1,108 $ 42,939 $ $ 74,632 $ 5,004 $ 90 $ 576 $ $ $ $ $ 8,062,661 Actual 6/30/2018 $ $ $ $ $ $ $ 36,611 $ $ 127,858 $ $ $ $ $ $ $ $ $ 17,580 $ 300,333 $ $ $ 2,248,000 $ 1,406,367 $ $ 213,319 $ 14,323 $ 1,350 $ 31,113 $ 13,742 $ 3,214 $ 14,821 $ 681 $ 893 $ $ $ $ 2,513 $ 577 $ $ 3,784 $ 148 $ 682 $ $ $ 57,961 $ 14,448 $ 5,971 $ $ $ $ $ 2,962 $ 1,123 $ 60,000 $ $ 85,712 $ 873 $ 85 $ 580 $ 1,880 $ 11,478 $ $ $ 7,787,890 Actual 6/30/2019 $ $ $ $ $ $ $ $ $ 143,550 $ $ $ $ $ $ $ $ $ 17,580 $ 269,660 $ $ $ 2,283,000 $ 1,336,120 $ 5,529 $ 261,642 $ 2,433 $ 1,876 $ 60,336 $ 15,518 $ 3,629 $ 15,757 $ 807 $ 429 $ $ $ $ 1,636 $ 701 $ $ 1,031 $ $ 258 $ $ $ 69,920 $ 14,489 $ 5,221 $ $ 973 $ 513 $ $ 1,676 $ 1,163 $ 40,000 $ 65 $ 90,585 $ $ 165 $ 540 $ 140 $ $ $ $ 7,959,013 Actual 6/30/2020 $ $ $ $ $ $ $ $ $ 122,961 $ 73,361 $ 43,626 $ $ $ $ 1,330,562 $ $ $ $ 254,551 $ $ $ 2,820,000 $ 1,550,000 $ $ 270,414 $ 2,442 $ 719 $ 63,429 $ 16,016 $ 3,746 $ 31,395 $ 616 $ 181 $ $ 591 $ 77 $ 1,768 $ 443 $ $ 648 $ $ 597 $ $ $ 69,748 $ 19,618 $ 5,324 $ $ 2,119 $ 1,500 $ $ 1,649 $ 1,094 $ 40,000 $ 82 $ 98,286 $ 2,367 $ 326 $ 599 $ 375 $ $ $ 6,070 $ 9,689,684 6/30/2020 Budget $ $ $ $ $ $ $ $ $ 1,413,000 $ 135,000 $ 47,000 $ $ $ $ 4,643,000 $ 1,131,000 $ $ 18,000 $ 235,000 $ $ $ 2,820,000 $ 1,550,000 $ $ 258,000 $ 5,000 $ $ 64,000 $ 17,000 $ 4,000 $ 33,000 $ 1,000 $ 2,000 $ 5,000 $ $ $ 2,500 $ 1,000 $ $ $ $ 500 $ $ 500 $ 57,500 $ 16,500 $ 7,500 $ $ 1,500 $ 3,500 $ $ 3,000 $ 2,000 $ 52,000 $ $ 98,000 $ 3,000 $ $ 1,500 $ $ 15,000 $ $ 6,500 $ 15,376,500 6/30/2021 Budget $ $ $ $ $ $ $ 60,000 $ $ 1,653,000 $ 100,000 $ 47,000 $ 325,000 $ 125,000 $ $ 3,455,000 $ 1,131,500 $ $ 18,000 $ 222,000 $ $ $ 2,820,000 $ 1,400,000 $ $ 271,000 $ 5,000 $ $ 68,000 $ 18,000 $ 4,000 $ 35,000 $ 1,000 $ 3,000 $ $ $ $ 2,500 $ 3,000 $ $ 500 $ $ 500 $ $ 4,500 $ 72,500 $ 60,000 $ 7,500 $ $ 3,000 $ 3,500 $ $ 3,000 $ 2,000 $ 53,500 $ 500 $ 102,000 $ 3,000 $ $ 1,500 $ $ $ $ $ 14,979,500 Page 392 Account Title 516-4-1141-612 IRRIGATION WATER TOTAL IRRIGATION FUND REVENUE 516-5-7122-199 LABOR DISTRIBUTION 516-5-7122-269 OTHER MAINTENANCE/REPAIRS 516-5-7122-387 UTILITY ELECTRICITY 516-5-7122-482 ASSURED WATER SUPPLY 516-5-7122-617 CAPITAL EQUIPMENT PURCHASE 516-5-7122-673 WATER MAINS AND LINES 516-5-7122-960 DEPRECIATION TOTAL IRRIGATION FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ $ $ $ $ $ $ $ $ $ - Actual 6/30/2018 $ 28,431 $ 28,431 $ 12,000 $ 4,420 $ 24,443 $ $ $ $ $ 40,863 Actual 6/30/2019 $ 23,948 $ 23,948 $ 12,000 $ 1,619 $ 20,230 $ $ $ $ 1,334 $ 35,183 Actual 6/30/2020 $ 27,804 $ 27,804 $ 12,000 $ $ 24,017 $ $ $ $ $ 36,017 6/30/2020 Budget $ 30,000 $ 30,000 $ 12,000 $ $ 26,000 $ 52,500 $ $ 60,000 $ $ 150,500 6/30/2021 Budget $ 25,000 $ 25,000 $ 12,000 $ $ 26,000 $ 61,000 $ 100,000 $ $ $ 199,000 Page 393 Account Title 541-4-1141-711 SEWER SERVICE CHARGES 541-4-1195-751 UNCLASSIFIED REVENUES 541-4-1197-771 REIMBURSEMENTS 541-4-1198-731 RECOVERY FROM PRIOR YEAR 541-4-1369-711 CONTRIBUTIONS 541-4-2611-511 INTEREST REVENUE 541-4-8821-911 BOND PROCEEDS 541-4-9999-971 TRANSFER IN TOTAL WASTEWATER FUND REVENUE 541-5-7581-110 SALARIES AND WAGES 541-5-7581-111 OVERTIME 541-5-7581-116 ON CALL PAY 541-5-7581-117 COMP TIME 541-5-7581-120 HEALTH-LIFE-DENTAL INSURANCE 541-5-7581-130 SOCIAL SECURITY CONTRIBUTION 541-5-7581-131 MEDICARE CONTRIBUTION 541-5-7581-132 ASRS CONTRIBUTION 541-5-7581-140 WORKERS COMPENSATION 541-5-7581-141 UNEMPLOYMENT INSURANCE 541-5-7581-142 AZ JOB TRAINING TAX 541-5-7581-199 LABOR DISTRIBUTION 541-5-7581-210 SMALL TOOLS/EQUIP/PARTS 541-5-7581-211 FUEL AND LUBRICANTS 541-5-7581-213 SAFETY EQUIPMENT/SUPPLIES 541-5-7581-222 CHEMICALS 541-5-7581-224 LAB SUPPLIES 541-5-7581-230 OFFICE SUPPLIES 541-5-7581-232 COMPUTER/PRINTER SUPPLIES 541-5-7581-233 UNIFORMS 541-5-7581-237 EQUIPMENT/FURNITURE PURCHASE 541-5-7581-249 OPERATING MATERIAL & SUPPLIES 541-5-7581-250 BUILDING MAINTENANCE/REPAIRS 541-5-7581-251 COMPUTER/PRINTER MAINTENANCE 541-5-7581-253 VEHICLE MAINTENANCE/REPAIRS 541-5-7581-254 COPIER USAGE/SUPPLIES/MAINT 541-5-7581-256 WWTP MAINTENANCE/REPAIRS 541-5-7581-265 SOFTWARE MAINT CONTRACT City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 3,316,534 $ 45,155 $ $ 495 $ $ 654 $ $ 1,020,000 $ 4,382,839 $ 399,552 $ 9,399 $ $ 198 $ 75,775 $ 23,871 $ 5,583 $ 32,869 $ 14,132 $ 1,009 $ $ (15,000) $ 17,689 $ 895 $ 7,869 $ 115,423 $ 7,368 $ 1,772 $ 103 $ 908 $ 1,906 $ 2,880 $ 9,183 $ $ 9,243 $ 620 $ 120,247 $ - Actual 6/30/2018 $ 3,241,280 $ $ 105,769 $ 2,252 $ $ 2 $ $ 1,020,000 $ 4,369,302 $ 427,386 $ 4,820 $ $ $ 82,076 $ 25,523 $ 5,969 $ 7,390 $ 16,147 $ 927 $ $ (15,000) $ 4,872 $ 3,025 $ 4,279 $ 129,846 $ 6,134 $ 1,520 $ $ 1,500 $ 4,733 $ 346 $ 8,896 $ $ 1,584 $ 548 $ 160,974 $ - Actual 6/30/2019 $ 3,289,674 $ $ $ 8,814 $ $ 0 $ $ 1,020,000 $ 4,318,488 $ 426,318 $ 5,298 $ $ $ 66,136 $ 25,336 $ 5,925 $ 20,117 $ 16,156 $ 711 $ $ (15,000) $ 2,282 $ 3,534 $ 8,075 $ 110,101 $ 5,049 $ 1,544 $ 181 $ 552 $ $ 655 $ 10,156 $ $ 8,911 $ 507 $ 151,251 $ - Actual 6/30/2020 $ 3,271,920 $ $ $ 6 $ 2,709,000 $ 82,441 $ $ 1,394,000 $ 7,457,367 $ 423,190 $ 5,245 $ $ $ 74,934 $ 25,178 $ 5,888 $ 51,887 $ 12,362 $ 176 $ $ (15,000) $ 1,830 $ 4,397 $ 4,970 $ 123,186 $ 4,588 $ 1,635 $ $ 363 $ $ $ 13,472 $ $ 2,988 $ 527 $ 184,780 $ - 6/30/2020 Budget $ 3,246,000 $ $ $ $ $ 85,000 $ $ 1,394,000 $ 4,725,000 $ 404,000 $ 14,000 $ $ $ 69,000 $ 26,000 $ 7,000 $ 52,000 $ 18,000 $ 2,000 $ 5,000 (15,000) $ $ 2,000 $ 3,500 $ 7,000 $ 120,000 $ 5,000 $ 1,500 $ $ 1,500 $ $ 500 $ 10,000 $ $ 4,000 $ 1,000 $ 150,000 $ - 6/30/2021 Budget $ 3,275,000 $ $ $ $ $ 85,000 $ $ 1,394,000 $ 4,754,000 $ 424,000 $ 3,000 $ 10,000 $ $ 80,000 $ 28,000 $ 7,000 $ 55,000 $ 18,000 $ 2,000 $ $ (15,000) $ 2,000 $ 3,500 $ 7,000 $ 120,000 $ 5,000 $ 1,500 $ $ 2,000 $ $ 500 $ 10,000 $ $ 4,000 $ 1,000 $ 150,000 $ - Page 394 Account Title 541-5-7581-311 PROFESSIONAL SERVICES 541-5-7581-312 LEGAL SERVICES 541-5-7581-313 CONTRACTED SERVICES 541-5-7581-320 MEDICAL/DRUG EXAMS & TESTING 541-5-7581-325 TECH/SOFTWARE SUPPORT 541-5-7581-326 LICENSE AND PERMITS 541-5-7581-328 EQUIPMENT RENT/LEASES 541-5-7581-333 SAMPLING/TESTING 541-5-7581-334 SLUDGE DISPOSAL 541-5-7581-350 TRAVEL AND PER DIEM 541-5-7581-351 CONFERENCE,SEMINARS & TRAINING 541-5-7581-362 MAILING COST 541-5-7581-370 DUES-MEMBERSHIPS-FEES 541-5-7581-376 LATE FEES/INTEREST CHARGES 541-5-7581-377 MISCELLANEOUS EXPENSES 541-5-7581-381 WIRELESS COMMUNICATIONS 541-5-7581-385 BUILDING WATER/SEWER SERVICES 541-5-7581-387 UTILITY ELECTRICITY 541-5-7581-418 SPECIAL PROJECTS 541-5-7581-436 RATE STUDY 541-5-7581-617 CAPITAL EQUIPMENT PURCHASE 541-5-7581-650 VEHICLES 541-5-7581-670 SEWER COLLECTION SYSTEM 541-5-7581-717 WIFA - PRINCIPAL 541-5-7581-750 WIFA - INTEREST 541-5-7581-773 TRUST/AGENCY FEES 541-5-7581-990 LOSS ON RETIRE/SALE OF ASSETS 541-5-7585-617 CAPITAL EQUIPMENT PURCHASE 541-5-7585-655 SEWER PLANT 541-5-7585-656 BUILDINGS AND IMPROVEMENTS 541-5-7585-670 SEWER COLLECTION SYSTEM 541-5-7585-950 TRANSFER OUT 541-5-7585-960 DEPRECIATION 541-5-7586-210 SMALL TOOLS/EQUIP/PARTS 541-5-7586-211 FUEL AND LUBRICANTS 541-5-7586-213 SAFETY EQUIPMENT/SUPPLIES 541-5-7586-221 PIPES, FITTINGS & REPAIRS 541-5-7586-222 CHEMICALS 541-5-7586-253 VEHICLE MAINTENANCE/REPAIRS 541-5-7586-256 WWTP MAINTENANCE/REPAIRS 541-5-7586-311 PROFESSIONAL SERVICES 541-5-7586-313 CONTRACTED SERVICES 541-5-7586-334 SLUDGE DISPOSAL 541-5-7586-418 SPECIAL PROJECTS TOTAL WASTEWATER FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 2,741 $ $ 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 $ $ $ $ $ $ 32,989 $ $ $ $ $ $ $ 1,746,500 $ 994,032 $ $ $ $ $ 1,022 $ 1,515 $ 28,137 $ $ 16,766 $ $ $ 4,181,185 Actual 6/30/2018 $ 5,469 $ $ 45,452 $ $ 7,994 $ 20,327 $ 1,257 $ 18,577 $ 104,251 $ $ 3,180 $ 57 $ 1,500 $ $ $ 4,908 $ 16,486 $ 217,829 $ 7,000 $ $ $ $ $ $ 11,596 $ $ $ $ $ $ $ 1,712,000 $ 1,023,662 $ 4,759 $ $ $ 804 $ 1,432 $ 4,071 $ 26,577 $ $ 4,477 $ $ $ 4,127,159 Actual 6/30/2019 $ 32,694 $ $ 72,882 $ $ 8,244 $ 15,628 $ 2,945 $ 16,801 $ 101,336 $ $ 4,955 $ 81 $ 1,075 $ $ $ 4,520 $ 13,824 $ 218,520 $ $ 13,356 $ $ $ $ $ 10,963 $ $ $ $ $ $ $ 1,735,000 $ 1,059,075 $ $ 206 $ $ $ 520 $ 9,263 $ 25,488 $ $ 16,316 $ $ $ 4,217,491 Actual 6/30/2020 $ 36,343 $ $ 85,199 $ $ 10,775 $ 16,080 $ 1,559 $ 20,457 $ 105,339 $ 1,598 $ 440 $ 141 $ 815 $ $ $ 6,064 $ $ 223,843 $ $ 481 $ $ $ $ $ 10,313 $ $ $ 552,052 $ $ 29,685 $ 147,956 $ 1,582,000 $ 1,100,000 $ 93 $ 897 $ 134 $ $ 5,701 $ 4,987 $ 36,177 $ $ 4,701 $ $ 76,727 $ 4,987,154 6/30/2020 Budget $ 50,000 $ $ 87,000 $ $ 9,500 $ 20,000 $ 2,000 $ 25,000 $ 104,500 $ $ 5,000 $ 500 $ 2,000 $ $ $ 4,000 $ $ 230,000 $ $ 6,000 $ $ $ $ 24,000 $ 10,500 $ $ $ 696,000 $ $ 45,000 $ 170,000 $ 1,582,000 $ 1,100,000 $ $ 6,000 $ $ $ 2,000 $ 10,000 $ 41,000 $ 2,000 $ 18,000 $ 2,000 $ 80,000 $ 5,222,000 6/30/2021 Budget $ 35,000 $ $ 70,000 $ $ 9,500 $ 20,000 $ 2,000 $ 25,000 $ 104,500 $ 1,500 $ 5,000 $ 500 $ 2,000 $ $ $ 4,000 $ $ 230,000 $ 60,000 $ 12,000 $ $ $ $ 23,500 $ 10,000 $ $ $ 35,000 $ 1,835,000 $ $ $ 1,582,000 $ 1,100,000 $ $ 6,000 $ $ $ 4,000 $ 10,000 $ 41,000 $ 2,000 $ 18,000 $ 2,000 $ $ 6,168,000 Page 395 Account Title 591-4-1141-811 TRASH SERVICE CHARGES 591-4-1141-812 GARBAGE CONTAINER SALES 591-4-1141-813 RECYCLING REVENUE 591-4-1195-851 UNCLASSIFIED REVENUES 591-4-2611-511 INTEREST REVENUE 591-4-8821-911 BOND PROCEEDS 591-4-9999-971 TRANSFER IN TOTAL SANITATION FUND REVENUE 591-5-7881-199 LABOR DISTRIBUTION 591-5-7881-223 GARBAGE CONTAINER/PARTS 591-5-7881-242 HHW EXPENSES 591-5-7881-247 RECYCLING SUPPLIES 591-5-7881-328 EQUIPMENT RENT/LEASES 591-5-7881-336 TRASH SERVICE CHARGES 591-5-7881-337 LANDFILL FEES 591-5-7881-360 PRINTING COST 591-5-7881-370 DUES-MEMBERSHIPS-FEES 591-5-7881-383 TRASH SERVICE 591-5-7881-390 RECYCLING BIN TRASH PICKUP 591-5-7881-394 BULK TRASH 591-5-7881-724 DEBT SERVICE - PRINCIPAL 591-5-7881-750 DEBT SERVICE - INTEREST 591-5-7881-910 OPERATING CONTINGENCIES 591-5-7881-950 TRANSFER OUT TOTAL SANITATION FUND EXPENSE City of El Mirage | Budget Book 2021 Actual 6/30/2017 $ 1,598,950 $ 800 $ 8,119 $ 901 $ $ $ $ 1,608,769 $ 30,000 $ 46,955 $ $ $ $ 890,185 $ 20,101 $ $ $ 16,102 $ 1,392 $ 85,944 $ $ $ $ 297,500 $ 1,388,178 Actual 6/30/2018 $ 1,596,264 $ 1,850 $ 2,974 $ $ $ $ $ 1,601,087 $ 30,000 $ 45,984 $ 16,835 $ $ $ 915,855 $ 19,913 $ 7 $ $ 11,038 $ 1,559 $ 94,314 $ $ $ $ 297,000 $ 1,432,506 Actual 6/30/2019 $ 1,599,717 $ $ 1,847 $ $ $ $ $ 1,601,564 $ 30,000 $ 46,275 $ 10,674 $ $ $ 918,730 $ 15,214 $ $ $ 13,229 $ 1,484 $ 51,382 $ $ $ $ 297,500 $ 1,384,487 Actual 6/30/2020 $ 1,623,959 $ $ 1,122 $ $ 17,483 $ $ $ 1,642,564 $ 30,000 $ 70,687 $ 11,285 $ 500 $ $ 929,140 $ 15,751 $ 3,933 $ 125 $ 11,381 $ 1,638 $ 1,006 $ $ $ $ 357,000 $ 1,432,446 6/30/2020 Budget $ 1,600,000 $ $ $ $ 20,000 $ $ $ 1,620,000 $ 30,000 $ 62,000 $ 38,000 $ 500 $ $ 975,000 $ 15,000 $ 2,000 $ $ 16,000 $ 2,000 $ 90,000 $ $ $ $ 357,000 $ 1,587,500 6/30/2021 Budget $ 1,600,000 $ $ $ $ 20,000 $ $ $ 1,620,000 $ 30,000 $ 62,000 $ 25,000 $ 1,000 $ $ 1,005,000 $ 15,000 $ 2,000 $ $ 16,000 $ 2,000 $ 80,000 $ $ $ $ 357,000 $ 1,595,000 Page 396 Title TOTAL GENERAL FUND REVENUE TOTAL MAYOR & COUNCIL TOTAL CITY CLERK TOTAL ADMINISTRATION GENERAL TOTAL ADMINISTRATION ECONOMIC DEV. TOTAL ADMINISTRATION INTERGOVERNMENTAL TOTAL ADMINISTRATION SPECIAL EVENTS TOTAL ADMINISTRATION SENIOR CENTER TOTAL INFORMATION TECHNOLOGY TOTAL HUMAN RESOURCES TOTAL FINANCIAL SERVICES TOTAL PUBLIC WORKS PARKS TOTAL PUBLIC WORKS FACILITIES TOTAL PUBLIC WORKS FLEET TOTAL NON-DEPARTMENTAL TOTAL DEVELOPMENT SERVICES COMM. DEV. TOTAL DEVELOPMENT SERVICES ENGINEERING TOTAL DEVELOPMENT SERVICES CODE TOTAL DEVELOPMENT BUILDING SAFETY TOTAL POLICE TOTAL FIRE TOTAL GENERAL FUND EXPENSE TOTAL COURT FUND REVENUE TOTAL COURT FUND EXPENSE TOTAL COURT ENHANCEMENT FUND REVENUE TOTAL COURT ENHANCEMENT FUND EXPENSE TOTAL PHOTO ENFORCEMENT FUND REVENUE TOTAL PHOTO ENFORCEMENT FUND EXPENSE TOTAL TOWING FUND REVENUE TOTAL TOWING FUND EXPENSE TOTAL HURF FUND REVENUE TOTAL HURF FUND EXPENSE TOTAL LTAF FUND REVENUE TOTAL LTAF FUND EXPENSE TOTAL BLOCK GRANT FUND REVENUE TOTAL BLOCK GRANT FUND EXPENSE TOTAL GRANTS FUND REVENUE TOTAL GRANTS FUND EXPENSE TOTAL STREETS FUND REVENUE TOTAL STREETS FUND EXPENSE TOTAL DEBT SERVICE FUND REVENUE TOTAL DEBT SERVICE FUND EXPENSE TOTAL WATER FUND REVENUE TOTAL WATER FUND EXPENSE TOTAL IRRIGATION FUND REVENUE TOTAL IRRIGATION FUND EXPENSE TOTAL WASTEWATER FUND REVENUE TOTAL WASTEWATER FUND EXPENSE TOTAL SANITATION FUND REVENUE TOTAL SANITATION FUND EXPENSE Actual 6/30/2017 $ 22,273,493 $ 189,941 $ 182,027 $ 888,311 $ $ $ $ $ 722,382 $ 373,431 $ 603,302 $ 690,715 $ 795,470 $ 167,878 $ 7,859,225 $ 499,137 $ $ 266,913 $ 270,259 $ 7,051,483 $ 3,022,729 $ 23,583,203 $ 384,434 $ 498,968 $ 176,345 $ 149,440 $ 597,592 $ 1,204,384 $ 60,605 $ 87,208 $ 2,344,059 $ 2,192,503 $ 93,297 $ 137,209 $ $ $ 378,052 $ 465,757 $ 8,051,964 $ 11,757,810 $ 2,143,134 $ 2,188,894 $ 10,987,308 $ 8,062,661 $ $ $ 4,382,839 $ 4,181,185 $ 1,608,769 $ 1,388,178 Actual 6/30/2018 $ 24,562,521 $ 192,237 $ 175,614 $ 1,297,656 $ 116,431 $ $ $ $ 724,857 $ 339,122 $ 572,996 $ 748,813 $ 709,583 $ 188,403 $ 3,664,111 $ 372,178 $ $ 285,059 $ 264,820 $ 6,874,991 $ 3,834,478 $ 20,361,349 $ 631,571 $ 494,456 $ 195,440 $ 198,869 $ 748,240 $ 1,293,165 $ 57,000 $ 34,887 $ 3,307,706 $ 2,166,045 $ 96,038 $ 135,263 $ 179,067 $ 179,067 $ 603,633 $ 597,023 $ 3,046,899 $ 5,369,390 $ 11,399,790 $ 11,402,276 $ 11,225,914 $ 7,787,890 $ 28,431 $ 40,863 $ 4,369,302 $ 4,127,159 $ 1,601,087 $ 1,432,506 Actual 6/30/2019 $ 27,344,793 $ 220,254 $ 205,232 $ 988,075 $ 124,323 $ $ $ $ 792,030 $ 379,000 $ 641,794 $ 864,876 $ 826,815 $ 175,074 $ 3,584,278 $ 403,070 $ $ 357,245 $ 271,124 $ 8,688,316 $ 3,896,524 $ 22,418,029 $ 532,593 $ 550,243 $ 199,075 $ 200,609 $ 750,786 $ 955,976 $ 70,352 $ 30,698 $ 2,590,333 $ 4,052,052 $ 95,441 $ 142,546 $ 388,855 $ 388,855 $ 455,283 $ 496,562 $ 6,718,744 $ 1,549,241 $ 2,169,965 $ 2,105,406 $ 11,438,124 $ 7,959,013 $ 23,948 $ 35,183 $ 4,318,488 $ 4,217,491 $ 1,601,564 $ 1,384,487 Actual 6/30/2020 $ 29,930,679 $ 218,443 $ 205,663 $ 758,724 $ 131,704 $ $ 155,295 $ 2,100 $ 810,384 $ 384,735 $ 773,706 $ 815,829 $ 981,902 $ 188,369 $ 14,824,011 $ 413,551 $ 440,109 $ 228,275 $ 359,202 $ 7,488,661 $ 3,385,573 $ 32,566,235 $ 796,557 $ 691,244 $ 113,023 $ 88,643 $ 248,203 $ 216,328 $ 46,903 $ 25,713 $ 3,214,374 $ 2,538,509 $ 95,751 $ 85,404 $ $ $ 3,260,272 $ 3,213,713 $ 12,415,486 $ 8,630,545 $ 2,064,755 $ 2,102,288 $ 9,447,763 $ 9,689,684 $ 27,804 $ 36,017 $ 7,457,367 $ 4,987,154 $ 1,642,564 $ 1,432,446 6/30/2020 Budget $ 26,055,000 $ 287,500 $ 217,000 $ 958,500 $ 142,000 $ $ 180,000 $ $ 949,000 $ 440,500 $ 946,500 $ 883,500 $ 1,414,000 $ 194,000 $ 15,118,500 $ 545,000 $ 461,000 $ 256,500 $ 469,000 $ 9,945,000 $ 4,103,000 $ 37,510,500 $ 667,500 $ 791,500 $ 75,000 $ 650,500 $ 105,000 $ 272,000 $ 25,000 $ 54,000 $ 3,206,500 $ 3,231,500 $ 95,000 $ 137,000 $ 500,000 $ 847,000 $ 11,611,000 $ 9,959,500 $ 10,164,000 $ 15,857,500 $ 2,140,000 $ 2,166,500 $ 11,316,500 $ 15,376,500 $ 30,000 $ 150,500 $ 4,725,000 $ 5,222,000 $ 1,620,000 $ 1,587,500 TOTAL CITYWIDE REVENUE TOTAL CITYWIDE EXPENSE TOTAL CITYWIDE CHANGE IN FUND BALANCE $ 53,481,891 $ 62,052,639 $ 55,897,400 $ 55,620,207 $ (2,415,509) $ 6,432,432 $ 58,698,342 $ 46,486,390 $ 12,211,952 $ 70,761,501 $ 66,303,924 $ 4,457,578 $ 72,335,500 $ 64,687,000 $ 93,814,000 $ 85,783,500 $ (21,478,500) $ (21,096,500) City of El Mirage | Budget Book 2021 6/30/2021 Budget $ 28,140,000 $ 293,500 $ 241,000 $ 622,500 $ 147,000 $ 272,500 $ 185,000 $ 143,500 $ 1,205,500 $ 552,000 $ 891,000 $ 1,016,000 $ 1,297,000 $ 201,000 $ 3,003,000 $ 492,500 $ 772,500 $ 270,500 $ 458,500 $ 10,126,500 $ 4,506,500 $ 26,697,500 $ 584,500 $ 831,500 $ 90,000 $ 659,500 Closed Closed $ 40,000 $ 40,000 $ 3,136,500 $ 4,213,000 $ 95,000 $ 150,000 $ 600,000 $ 1,100,000 $ 11,175,000 $ 11,698,000 $ 457,000 $ 15,322,500 $ 2,135,000 $ 2,130,000 $ 11,835,000 $ 14,979,500 $ 25,000 $ 199,000 $ 4,754,000 $ 6,168,000 $ 1,620,000 $ 1,595,000 Page 397 City Of El Mirage, AZ Exhibit - A - Comprehensive Fee Schedule Effective July 1, 2020 FEE TYPE FY2019- 20 FEES PROPOSED FY20-21 FEES DESCRIPTION UNIT OF MEASURE 8.5 x 11 8.5 x 14 11 x 17 Per Page Per Page Per Page $0.50 $0.75 $0.50 $0.75 8.5 x 11 8.5 x 14 11 x 17 Per Page Per Page Per Page Each Each Each $1.00 $1.50 $1.80 $75 $50 $25 $1.00 $1.50 $1.80 $75 $50 $25 Each Per Signature Per Hour Varies $25 $2 $60 $0-$100 $25 $2 $60 $0-$100 Annual Annual Annual Annual Annual Annual Annual Annual Per Event As Needed As Needed Per Quarter/Annual $100 $15 $2,000 $2,000 $100 $0 $0 $2,000 $65 $25 10% of license $25/$100 $100 $15 $2,000 $2,000 $100 $0 $0 $2,000 $65 $25 10% of license $25/$100 GENERAL FEES COPIES Black and White Color Paper Copy of Annual Budget Paper Copy of Comprehensive Annual Financial Report (CAFR) Paper Copy of Annual Capital Improvement Plan MISCELLANEOUS Non-Sufficient Funds Check Notary Public Standard Hourly Rate - Research General Merchandise LICENSE FEES Business License City Sales Tax Permit Massage Therapist License Mining License Commercial Rental Property Residential Rental Property Residential Rental Property (each additional) Sexually Oriented Business Special Events Change/Update Bus. License Delinquent Fee Peddler's License Liquor License CITY SALES TAX RATES Retail Sales Restaurant/Bar Lodging Utilities Telecomm Contracting Use Tax Each Equal to total fees paid to Equal to total fees paid to Arizona Dept of Liquor in Arizona Dept of Liquor in previous 12 months previous 12 months Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted Per $1 Transacted 3% 3% 5% 3% 3% 3% 3% 3% 3% 5% 3% 3% 3% 3% Per Page Each Each Each $0.50 $10 $10 $75 $0.50 $10 $10 $75 Annual/Each Annual/Each Each $20 $40 $20 $20 $40 $20 Per Hour Each Residents $15/$30/$50 Non-Resident $30/$60/$100 $150 Residents $15/$30/$50 Non-Resident $30/$60/$100 $150 Per Hour Each Partner Organization $10 Partner Organization $10 Residents $30 Residents $30 Non-Residents $60 Non-Residents $60 With Lights Add $25 With Lights Add $25 $150 $150 CLERK Public Record Requests Public Record Requests - recording Appeal - Notice of Violation Pro/Con Argument Submissions for Election Publicity Pamphlets RENTAL FEES COMMUNITY GARDEN Garden Box 4' x 4' Garden Box 4' x 8' Farmer's Market Space Rental (10' x 10') RAMADAS Charged to the general public for use of Ramada space at designated times. Reservation and Cleanup Deposit SPORTS FIELDS Charged to the general public/groups/organizations for guaranteed playing space. Reservation and Cleanup Deposit CONTRACTED SERVICE FEES (CLASSES) These percentage fees are charged to organizations for use of city facilities and parks. 20%-30% of registration fee Varies depending on enrollment Varies depending on enrollment FACILITIES SENIOR CENTER City of El Mirage | Budget Book 2021 Page 398 Main Room Per Hour Resident - $50 Non-Resident $100 Resident - $50 Non-Resident $100 Multi-purpose South Room Per Hour Resident - $35 Non-Resident $85 Resident - $35 Non-Resident $85 Classroom Only Per Hour Resident - $25 Non-Resident $75 Resident - $25 Non-Resident $75 Supervision/Personnel Reservation & Cleanup Deposit Per Hour Each $50 $200 $50 $200 Per Placard Annually Per Placard $500 $250 $500 $250 Vendor Participation Copper Sponsor Bronze Sponsor Silver Sponsor Gold Sponsor Platinum Sponsor Presenting Sponsor Each Each Each Each Each Each Each $20 $45 $100 $200 $375 $750 $1,500 $30 $45 $100 $200 $375 $750 $1,500 Vendor Participation Copper Sponsor Bronze Sponsor Silver Sponsor Gold Sponsor Platinum Sponsor Presenting Sponsor Each Each Each Each Each Each Each $20 $85 $200 $400 $750 $1,500 $3,000 $30 $85 $200 $400 $750 $1,500 $3,000 Business Inspection Business Inspection- Group Home Business Inspection-Every 2 yr schedule After Business Hours Annual Annual Every 2 years Per Request $125 $125 $175 $100 (Min. 2 hrs.) $125 $125 $175 $100 (Min. 2 hrs.) Motor Vehicle Fueling-Portable Tanks Fire Works- Temporary Retail Sales Blasting On-site Combustible Dust/Fiber Producing Operations Flammable Finishes During Modifying or Installing Equip Aerosol products Annual Per Submittal Annual Annual Annual Annual Amusement Buildings Battery Systems Carnivals & Fairs Cellulose Nitrate Film Combustible Fiber Storage Combustibles-use/storage/manufacture Compressed Gases Cryogenic Fluids Cutting & Welding Dry Cleaning Plants Per Submittal Annual Per Submittal Annual Annual Annual Annual Annual Annual Annual Exhibits & Trade Shows Explosives False Alarms Annual Per Submittal $190 $195 $75 $150 Finishes >350 sq ft $75 see Gases $250 Permanent Structure/$380 Temporary Structure $95 $320 see HazMat $175 $125 see HazMat see HazMat $100 $200 $250 1-5k sq ft/$325 >5 sq ft $100 $190 $195 $75 $150 Finishes >350 sq ft $75 see Gases $250 Permanent Structure/$380 Temporary Structure $95 $320 see HazMat $175 $125 see HazMat see HazMat $100 $200 $250 1-5k sq ft/$325 >5 sq ft $100 Per Request Per Submittal Annual Annual Per Submittal Annual $150 $340 $700 $185 application + $62 each hydrant $50 $390 $50 $50 $100 $150 $340 $700 $185 application + $62 each hydrant $50 $390 $50 $50 $100 Annual Annual Annual Annual Annual Annual Annual $250 $500 $775 $100 (up to 500 sq ft) $150 $220 $180 $250 $500 $775 $100 (up to 500 sq ft) $150 $220 $180 WAYFINDING SIGNS Initial Fee Renewal Fee SPECIAL EVENT FEES GENTRY PARK GATEWAY PARK FIRE FEES INSPECTIONS OPERATIONAL PERMITS After 2nd After 5th After 9th Fire Flow test Fire Hydrants/Valves Operational Check Flammable/Combustible Liquids (storage, handle, use) Fruit Ripening Fumigation/Thermal Insecticidal Fogging Gases-use/storage/manufacture Hazardous Materials Group 1 Group 2 Group 3 High Piled Combustible Storage Hot Work Operations Industrial Ovens LPG Storage, use, handle, dispense City of El Mirage | Budget Book 2021 Page 399 LPG Exchange Station Magnesium Working Misc. Combustible storage >2,500 cu. Ft. Annual Annual Annual Mobile Food Vendor- grease producing operation Open Burning Annual Per Submittal Open Flames Organic coatings Per Submittal Annual Pyrotechnic/Fire Works Performance Pyroxylin Plastics Refrigeration Equipment Repair garages & Motor Fuel dispensing Facilities Spraying or Dipping Operations Storage of Scrap Tires & By Products Per Submittal Annual Annual Annual Annual Annual Temporary Membrane Structures & Canopies Tire Rebuilding Plants Waste handling Storage of Wood Products >200 Cu. Ft. Per Submittal Annual Annual Annual $100 see HazMat see Combustibles $100 see HazMat see Combustibles $50 (unless able to produce proof of passed fire inspection conducted by fire department within the state within the preceding twelve months) $115 $115 $170 Indoor/$250 $170 Indoor/$250 Outdoor Outdoor see HazMat see HazMat $600 First display/$300 $600 First display/$300 each additional display each additional display same setup same setup see HazMat see HazMat $225 $225 $140 $140 $150 $150 $100 $100 $340 for > 800 sq ft and $340 for 400-800 sq ft $150 each addl/$600 for and $150 each addl/$600 <800 sq ft and 150 each for >800 sq ft and 150 addl each addl $100 $100 $175 $175 $100 $100 MISCELLANEOUS FEES Fire Reports - copy (no photos) Fire Reports - CD (including photos) Fines- Operating without CURRENT permit(s) Emergency Medical Standby Fire Watch/ Fire Prevention Standby Compliance Engine Fire Suppression Report Review Advanced Life Support Transports CPR Fees Each - 20 or less pages Per page over 20 pages Each Per Occurrence Per Occurrence Per Occurrence Per Submittal Per Incident Per Class $5 $0.20 $10 >180 days = 50% permit <180 days = 50% permit fee + renewal/ <180 days fee + renewal/ >180 days =100% + renewal =100% + renewal 150 + cost of staff 150 + cost of staff 150 + cost of staff $15 $15 $84 $105 Resident: $10 Resident: $10 Non-Resident: $36 Non-Resident: $36 COMMUNITY DEVELOPMENT GIS DATA Citywide GIS Data Maps: 8.5 x 11 11 x 17 18 x 24 24 x 36 36 x 48 Per Data Set $65 $65 Each Each Each Each Each $2 $4 $10 $20 $40 $2 $4 $10 $20 $40 Per Request Per Appeal Per Annexation Per Appeal Per Request Per Request Per Request Per Continuance Per Request Per Plat Per Request Per Request Per Request Per Sheet Per Request Per Request Per Request Per Request Per Request Per Request Per 1/2 Hour Per Request Per Plat Per Request Per Request Per Request Per Request Per Request $50 $100 $1,500 $1,000 $1,000 $1,450 $500 $250 All Legal Costs $1,000+10/lot $1,500 $1,000 $200 $300 $1,500 $1,500 $1,500 $1,000 $500 $1,500 $50 $500 $1,000+10/lot $1,000 $500 $1,450 $1,000-$1,500 $1,000 each $50 $100 $1,500 $1,000 $1,000 $1,450 $500 $250 All Legal Costs $1,000+10/lot $1,500 $1,000 $200 $300 $1,500 $1,500 $1,500 $1,000 $500 $1,500 $50 $500 $1,000+10/lot $1,000 $500 $1,450 $1,000-$1,500 $1,000 each PLANNING & ZONING Address Assignment Administrative Appeal Annexation/Deannex Appeal to P&Z/Council Comp Sign Package Conditional Use Permit Conditional Use Permit/Administrative Review (CUP/AR) Continuance Request Development Agreement Final Plat General Plan Amend [Maj] General Plan Amend [min] Group Home Request Landscaping Review Map Amendment - C Map Amendment - I Map Amendment - R PAD Amendment [M] PAD Amendment [m] PAD Overlay & Plan Planner Consultation Technical Advisory Committee Review Preliminary Plat Site Plan Amend [M] Site Plan Amend [m] Site Plan Review Street Name Change Subdivision Variance City of El Mirage | Budget Book 2021 Page 400 Temporary Use Permit Zoning Text Amendment Zoning Certification Zoning Variance [R/C] Electronic Billboards Per Request Per Request Per Request Per Request $100 $1,500 $100 $250/$1,000 $100 $1,500 $100 $250/$1,000 Each $6,000 $6,000 $25 No Street/Parking Lot Closure $50 Street/Parking Lot Closure Special Event Permit: Minor Each Major Each $25 No Street/Parking Lot Closure $50 Street/Parking Lot Closure Each Each $25 BOV $25 BOV Per Application Per Facility $100 for the first five (5) facilities and $50 each additional including a consolidated application $50 $100 for the first five (5) facilities and $50 each additional including a consolidated application $50 Per Application $750 $750 Per Application Per Facility $100 $50 $100 $50 Per Application $1,000 Greater of (10%) of amount due or $100 $1,000 Greater of (10%) of amount due or $100 $50 $200 first 30 day period $400- 31-60 Days $ 1,000 -61-90 Days $200 $50 $100 $100 $50 $200 first 30 day period $400- 31-60 Days $ 1,000 -61-90 Days $200 $50 $100 $100 Accessory Structure <120 Sq. Ft.(e.g. sheds) Accessory Structures > 120 sq. ft. Wireless Communication Facilities in Right-of-Way Small Wireless Facilities: Application Fee Rent fee (annual rate) Utility Pole: Application Fee Authority Utility Pole: Application Fee Rent fee (annual rate) Monopole: Application Fee Late Fee Each BUILDING SAFETY Certificate of Occupancy: C. of Completion (no Occupancy) Temporary C/O Per Building Each Commercial C/O Tenant (no work performed) Residential Multi-Family Commercial Construction New Construction Shell/Grey Building Vanilla Shell Demolition: Assessor Structures Single Family Dwelling Commercial Bldg. Electrical Clearance w/o repair Commercial, new construction Per Building Per Change of Occupancy Per House Per Building Residential, new construction Repair or new panel <200 amps 200-1,000 amps Over 1.000 amps Temporary Power Fence Chain link, wood, iron Masonry/ retaining Add to existing height Fire/ Water restoration Flag Poles over 30 feet Gas Line: New Repair Only Gas Test/ Clearance only HVAC / Mechanical Commercial, new construction Each Each Each Each Each Residential new construction W/O ductwork (Res. Unit replacement) Other Than Residential - Unit Replacement Inspections Residential Electrical, Mechanical, Plumbing (MPE) Commercial, new construction (MPE) After Business Hours 3rd Party Inspections Reinspection fee (after 2 failures) Manufactured Housing & Pre-fabricated Structures: Mobile Home, Park Model >400 sq.ft.. Commercial FBB Residential FBB Accessory garages, carports, storage *Fees established by the IGA with the Office of Manufactured Housing City of El Mirage | Budget Book 2021 Per Building Per Building Per Submittal BOV BOV 80% of Calculated Value 80% of Calculated Value BOV of $20 p/sq.ft. BOV of $20 p/sq.ft. Per Building Per House Per Building $25 $150 $200 $25 $150 $200 Each Each $30 15% permit fee- Comm. 15% permit fee ($50 minimum) $50 $100 $200 $100 $30 15% permit fee- Comm. 15% permit fee ($50 minimum) $50 $100 $200 $100 BOV of $2 per lin ft. BOV of $5 per lin ft. BOV of $2 per lin ft. BOV $35 $50 $35 $35 BOV of $2 per lin ft. BOV of $5 per lin ft. BOV of $2 per lin ft. BOV $35 $50 $35 $35 Per Submittal Each Each 15% permit fee- Comm. 15% permit fee ($50 minimum) $50 $100 15% permit fee- Comm. 15% permit fee ($50 minimum) $50 $100 Each Each Per Request Each Each $50 15% permit fee- Comm. $100 (Min. 2 hrs.) Actual cost $75 $50 15% permit fee- Comm. $100 (Min. 2 hrs.) Actual cost $75 Each Each Each Each $ 350 (+MPE)* $600 (+MPE)* $600 * (+MPE) BOV $ 350 (+MPE)* $600 (+MPE)* $600 * (+MPE) BOV per request per request per request Each Each Each Each Per Submittal Page 401 Patio/ Deck/ Ramada/ Gazebo Metal patio or awning Shade structure-fabric free standing Permit Extension Permit Expedited Permit Reactivation of expired Building and Fire Plan Review Change/ revisions to approved plans Deferred Submittals Residential Commercial Expedited Plan Review Residential site plans (in development) Standard Plans: Alum. Patio Covers/Carports Houses MH Installation Details Pools and spas Solar- PV or WH Annual Renewal Appeal hearing Application Plumbing Commercial, new construction Each BOV of $10 p/sq.ft. BOV of $7 p/sq.ft. BOV of $5 p/sq.ft. 25% of permit fee 2 X permit fee 50% of permit fee 65% of total permit fee $100 per hour (Min. 1 hr.) $100 per hour (Min. 1 hr.) Per Submittal Per Submittal Each Each $100 $250 2x fee (in 1/2 time) $50 $100 $250 2x fee (in 1/2 time) $50 Per Submittal/code cycle Per Submittal/code cycle Per Submittal/code cycle Per Submittal/code cycle Per Submittal/code cycle Per Submittal Per Request $75 BOV review fee $100 $100 $100 $35 $300 $75 BOV review fee $100 $100 $100 $35 $300 Per Submittal 15% of permit fee 15% permit fee ($50 minimum) $50 15% of permit fee 15% permit fee ($50 minimum) $50 $300 $75 $50 $500 BOV $300 $75 $50 $500 BOV Each Each Each Per Request Per Request Per Request Per Submittal Residential, new construction Repair Pools and Spas: In Ground pool Spa (in ground) Pool site review (std plans on file) Semi-public pool Review w/o Std Plans on file Per Submittal Each Refunds Relocation of Building (Inspect. Req'd) Residential, new construction Room Addition Enclosure with glass or screens Unfinished basement Conversion of exist. space to livable Roof Replacement Shingles or tile only Sheathing Solar PV Systems Commercial Per Submittal Each Residential Stucco- house or accessory structure Sustainable/ Green/ Energy Green Energy Build –Admin. Doc. Fee Greywater irrigation system LEED Certified- Admin.. Documentation Fee Wind Turbine Temporary Structures/Power: Temp. Construction trailer Temp. Electrical/Generator Tenant Improvement: Tenant Improvement- Office/Mercantile. Tenant Improvement- Restaurant or Medical Tenant Improvement- Vanilla Shell Water heater: Replacement- gas or electric Per Submittal Per Project Solar Tankless Work Started w/o permits ***All other projects not included ADAPTIVE REUSE- SPECIAL CONDITION FEES Conversion of existing residential to Live/Work unit Conversion of existing Commercial to Live/Work unit Permits by Inspection (no plans-residential live/work only) Consultation prior to Permit by Inspection SIGNS 0-32 sq.ft. 33- 48 sq.ft.. Over 48 sq.ft.. Monument/ Pylon Electrical Connection Face Panel Change out only Temporary Banner (30 days) Per Submittal Per Submittal Each Per Submittal Each Each Each Each BOV of $10 p/sq.ft. BOV of $7 p/sq.ft. BOV of $5 p/sq.ft. 25% of permit fee 2 X permit fee 50% of permit fee 65% of total permit fee Refund of 80% permit fee Refund of 80% permit fee $500 (+MPE fees) $500 (+MPE fees) BOV BOV BOV of $25 p/sq.ft. BOV of $25 p/sq.ft. BOV of $15 p/sq.ft. BOV of $15 p/sq.ft. BOV of $15 p/sq.ft. BOV of $15 p/sq.ft. BOV of $15 p/sq.ft. BOV of $15 p/sq.ft. Per Project Per Project $25 $50 $25 $50 Per Submittal BOV BOV BOV or $300 w/std plans BOV or $300 w/std plans $35 $35 Each Per Submittal Each Per Submittal $250 $100 $500 $150 $250 $100 $500 $150 Each Each $200 $50 $200 $50 Per Submittal Per Submittal Per Submittal BOV of $20 p/sq.ft. BOV of $40 p/sq.ft. BOV of $20 p/sq.ft. BOV of $20 p/sq.ft. BOV of $40 p/sq.ft. BOV of $20 p/sq.ft. $35 $35 Each Each Each Each Each BOV or $100 w/std plans BOV or $100 w/std plans $35 $35 Double permit fee Double permit fee BOV BOV Each Each Per Project Per Project $ 100 flat fee $ 250 flat fee $150 No charge $ 100 flat fee $ 250 flat fee $150 No charge Each Each Each Each Each Each Each $60 $90 $150 BOV $50 $25 $40 $60 $90 $150 BOV $50 $25 $40 BOV (Based On Value): Final building permit valuation shall be set by the Building Official in accordance with the most current CONSTRUCTION PERMITS City of El Mirage | Budget Book 2021 Page 402 Fire Alarm Systems New Installs: 5,000 square feet or less 5,001 - 10,000 square feet 10,001 - 50,000 square feet 50,001 - 100,000 square feet 100,000 - 150,000 square feet Over 150,000 square feet Modifications: 1 - 5 devices 6 - 20 devices 21 - 50 devices Over 50 devices Replacement: New Contol Panel Other Fire Sprinkler Systems 13 & 13R New Installs: 5,000 square feet or less 5,001 - 10,000 square feet 10,001 - 50,000 square feet 50,001 - 100,000 square feet 100,000 - 150,000 square feet Over 150,000 square feet Modifications: 1 - 5 devices 6 - 20 devices 21 - 50 devices Over 50 devices Fire Sprinkler System - Residential New Install or Modification Alternative Suppression Systems New: Water/Foam/CO2/Clean Agent etc. Commercial Cooking: Initial Additional Modifications Fire Pump: New Modification/Replacement Private Fire Protection Systems: New Modification (includes fire lines) Fire Department Permanent Access: New: Fire Lane Markings Address Directory Automatic Access Gates Manual Acess Gates Walk thru Access Gates Install Knox Box Modifications: To Any Listed Above Access Roads New Install: First Tank Additional Tanks Modification New Fuel Tank: Up to 120 Gallons Over 120 Gallons Removal: First Tank Additional Tanks Hazardous Materials Inventory Sheet Assessment (1 hour min.) Management Plan Assessment (1 hour min.) New - HazMat container or process Each Additional Hazardous Materials Industrial ovens LP- Gas New Install - For Exchange New Install - Stored for Use or Sale New - LP Gas System Residential Pool/Spa Spraying or Dipping Operations New Install -Room/Booth/Tank Modification Compressed Gases New Install Under 400 lbs Over 400 lbs Modification Other Permit Fees City of El Mirage | Budget Book 2021 Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal $300 $400 $500 $700 $1,000 $1,500 $300 $400 $500 $700 $1,000 $1,500 Per Submittal Per Submittal Per Submittal Per Submittal $100 $150 $200 $300 $100 $150 $200 $300 Per Submittal Per Submittal $150 $150 $150 $150 Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal Per Submittal $300 $400 $500 $700 $1,000 $1,500 $300 $400 $500 $700 $1,000 $1,500 Per Submittal Per Submittal Per Submittal Per Submittal $100 $150 $200 $300 $100 $150 $200 $300 Per Submittal $100 $100 Each $200 $200 Each Each Each $150 $75 $100 $150 $75 $100 Per Submittal Per Submittal $500 $100 $500 $100 Per Submittal Per Submittal $200 $100 $200 $100 $50 $50 $100 $50 $50 No Charge $50 $50 $100 $50 $50 No Charge $100 $100 $100 $100 Each Each Per Submittal $250 $100 $100 $250 $100 $100 Each Each Each Each Each $100 $100 $100 $100 $200 $100 $200 $100 Per Review Per Review Per Review Per Review Per Submittal Each $100 p/h $100 p/h $200 $100 $211 $50 $100 p/h $100 p/h $200 $100 $211 $50 Each Each Per Submittal Per Submittal $100 $100 $300 $50 $100 $100 $300 $50 Each Per Submittal $250 $100 $0 $250 $100 $0 Each Each Per Submittal $150 $300 $100 $150 $300 $100 Page 403 High Piled Storage Review Firefighter Air System (FAS) Standpipe Systems Per Submittal Per Submittal Per Submittal $100 $300 $50 $100 $300 $50 Per Sheet Each $300 $600 150% of actual grading/drainage permit cost $300 3.5% of actual contract construction costs ENGINEERING Commercial: Plan Review Report Review At Risk Grading/Drainage Permit Haul Permit Each Each Permit Each $300 $600 150% of actual grading/drainage permit cost $300 3.5% of actual contract construction costs Residential: Application Review Permit Each Each $25 $50 $25 $50 Pavement less than 3 years old: Less than 5 SY 5 to 100 SY SY SY $330/SY $1,650 + $18/SY over 5 $3,360 + $14/SY over100 $330/SY $1,650 + $18/SY over 5 $3,360 + $14/SY over100 SY $165/SY $825 + $9/SY over 5 $1,680 + $7/SY over 100 $165/SY $825 + $9/SY over 5 $1,680 + $7/SY over 100 Traffic Control Plan Review Revision to Approved Plan Revision to Approved Report Each Per Sheet Each $50 $300 $600 $50 $300 $600 Copy of Record Court Technology/Security Default Fee Per Case Per Case Per Charge $17 $25 $40 Jail Cost Reimbursement Research Fee Time Payment Warrant Based on Sentence Per Case Per Case Each $17 $25 $40 Same as Maricopa County Jail Per Diem Rates $17 $20 $200 Same as Maricopa County Jail Per Diem Rates $17 $20 $200 Each Each - 20 or less pages Per page over 20 pages Each Each Each Each $150 $5 $0.20 $20 $10 $10 $25 $150 $5 $0.20 $20 $10 $10 $25 Monthly Per 1,000 gallons $19.77 $19.77 $3.55 3.91 4.31 4.73 $3.55 3.91 4.31 4.73 $23.43 $23.43 $4.42 $4.42 $20.97 $20.97 $1.87 $1.87 $1.87 $1.87 $1.87 $1.87 $225 $275 $300 $605 $3,045 $225 $275 $300 $605 $3,045 Greater than 100 SY Pavement 3 - 10 years old: Less than 5 SY 5 to 100 SY Greater than 100 SY SY SY SY CITY COURT FEES POLICE FEES Impound Police Reports - Victims of a criminal offense receive 1 free copy Archived Reports Photo CD Audio CD/DVD Video CD/DVD UTILITY FEES WATER RATES Residential: Base Charge (all meter sizes) Volume Rate (gallons) 0 - 5,000 5,001 - 15,000 15,001 - 25,000 > 25,000 Commercial: Base Charge (all meter sizes) Volume Rate (gallons) All Use Irrigation: Dysart Ranchettes Only Water Recharge: Surprise Customers El Mirage Customers Hydrant Customers Monthly Per 1,000 gallons Per Hour Per 1,000 gallons WATER METERS 5/8" 3/4" 1" 1.5" 2" City of El Mirage | Budget Book 2021 Each Each Each Each Each Page 404 3" 4" 6" 8" 10" 12" Hydrant Each Each Each Each Each Each Each $3,840 $3,770 $6,605 $10,375 $13,615 $15,055 $1,025 $3,840 $3,770 $6,605 $10,375 $13,615 $15,055 $1,025 SEWER RATES Residential: Base Charge (all meter sizes) Volume Rate (gallons) All Flows Monthly $5.75 $5.75 Per 1,000 gallons $3.27 $3.27 Commercial: Base Charge (all meter sizes) Volume Rate (gallons) All Flows Monthly $5.75 $5.75 Per 1,000 gallons $3.27 $3.27 Monthly $13.23 $13.23 SANITATION RATES Residential: Monthly Fee Bulk Trash Program Fee Per Occurrence $10.00 Uncontained Trash Collection Per Occurrence Cost + 25% Cost + 25% Each Each Per Occurrence Per Occurrence Per Occurrence $30 $50 $95 $50 $95 $30 $50 $95 $50 $95 Per Occurrence Per Occurrence Per Occurrence Per Occurrence Per Occurrence Per Occurrence $10 $15 15% $50 $75 $250 plus cost of labor and materials plus an additional 15% administrative fee $10 $15 15% $50 $75 $250 plus cost of labor and materials plus an additional 15% administrative fee MISCELLANEOUS UTILITY FEES Establish Service: Residential Commercial Disconnect Same Day Turn On/Turn Off Emergency Turn On/Turn Off Door Hanger: Residential Commercial Collections Relocate/Install Hydrant Meter Meter Testing Equipment Tampering Installation/Connections of Taps/Meter Boxes/etc. Per Occurrence Actual cost of contractual Actual cost of contractual labor and materials plus labor and materials plus an additional 15% an additional 15% administrative fee administrative fee PROPERTY TAXES PRIMARY Used to support Public Safety Operations Calculation Methodology $ $ SECONDARY Used to pay for voter authorized debt Calculation Methodology $ $ 115,322,702 2,287,426 115,322,702 2,030,000 Net Assessed Valuation Tax - Same As Last Year Per $100 Net Assessed Valuation $1.9835 $1.9835 Net Assessed Valuation Tax - Same As Last Year Per $100 Net Assessed Valuation $1.7603 $1.6999 NOTE: Property tax rates and Court fines are established separate from this process. City of El Mirage | Budget Book 2021 Page 405 CITY Of EL MIRAGE CLASSIFICATIO'i A 1'\D COi\llPENSATIO:-- SCHEDULE - RAJ\GE ORDER PROPOSED Effective Date: April 9, 2020 50th MARKET COMPENSA'llON PLAN Range Position Title 610 OFFICE ASSLSTANT -RECEPTIONJST FLSA NE 611 612 613 CUSTOMER SERVICE REPRESENTA'l7VE I MAINTENANCE WORKER I POLICE ASSISTANT R lJf[LfITES OPERATOR T AINEE NE NE NE NE 614 ADMINlSTRATLVE ASSISTANT CUSTOivlER SERVICE REPRESENTATIVE IJ NE JUDICIAL ASSISTANT T MAIN ENANCE WORKER IT POLICE PROPERTY TECHNICLAN POLICE RECORDS SPEClALIST 615 ACCOUNT CLERK R ADMIN1ST AllVE ASSISTANT, SENIOR LABORATORY TECHNTCLAN PERMIT TECHNICLAN PHOTO ENFORCEMENT COORDINATOR POLICE PROPERTY TECHNICLAN, SENIOR lJTILITIES OPERA TOR I VEHICLE IM POUND COORDINATOR 616 CUSTOMER SERVICE REPRESENTAT!VE (IJ FLEET IvlECHANTC INFORMATION TECHNOLOGY TECHNJCIAN JUDICAL ASSISTAN T, SENIOR T 617 618 NE Hrly Mid Max $ 12.80 $ 15.36 $ 17.92 $ 13.44 $ 16.13 $ 18.82 $ 14.45 $ 17.33 $ 20.22 Annual Minimum $ $ Annual Mid Point 26,631 $ 27,963 $ 30,047 $ $ $ 15 72 $ 18.87 $ 2201 $ 32,703 $ $ 19.20 $ 23.04 $ 26.88 $ 39,933 $ Aunual Maximum 33,555 $ 36,057 $ 37,283 39,148 42,066 39,244 $ 45,785 31,957 $ 47,920 $ 55,907 NE NE NE $ 20.16 $ 24. 19 $ 28.22 $ 41,929 $ 50,315 $ 58,701 $ 30.88 $ 45,879 $ 55,055 $ 64,230 $ 50,252 $ 60,302 $ 70,353 $ 71,171 $ 83,033 NE NE NE NE NE NE NE $ 22.06 $ 26.47 NE NE NE NE NE NE NE BUlLDING INSPECTOR NE CJ VL ENG !NEER CITY COUNCIL ASSISTANT CODE ENFORCEMENT OFFICER COMMUNITY POLICING OFFICER E NE ENGINEERING fNSPECTOR EXECUTIVE MANAGEMENT ASSISTANT NE E HUMAN RESOURCES ANALYST MARKETING AND COMMUNICATIONS SPECIALIST PURCHASING SPECIALIST lJTILITLES MECHANJC T lJ ILl'ITES OPERATOR JU VICTIM ADVOCATE E E NE NE SUPERVISOR, COURT SERVICES SUPERVISOR, POLICE RECORDS SUPERVISOR, VICTIM i\SSlSTANCE SYSTEMS ADMrNISTRATOR llrly NE NE NE MAIN ENANCE WORKER Ul MANAGBivlENT ANALYST R POLICE ADMINIST ATIVE SPEClALIST lJT!Lfl1ES OPERATOR Il FfNANCIAL i\Ni\L YST I IUMAN RESOURCES ANALYST, SENIOR NETWORK ADMTNJSTRATOR SUPERVISOR, CODE ENFORCEMENT Hrly Min $ 24.16 $ 28.99 $ 33.82 $ 28.51 $ 34.22 E NE NE NE E E E E $ 39.92 $ 59,309 E E E E CITY MANAGER APPROVAL OC:On-caJl CR: Council Ratified �"E: r-:on Exernpt • Eligible rorOvc:niw.i: 6.: �cmpl • 1-.:01 d1giblc for Ovcromc City of El Mirage | Budget Book 2021 cs� SIGN4J��� -f'O<' Page 406 CITY OF EL �URAGE CLASSiflCATIO;\ Ai'iD CO.VlP£1'iSATl01'i SCHEDULE - RA:\GE ORDER PROPOSED Effective Date: April 9, 2020 50th MARKET COl¼PENSA TION PLAN Range 619 620 llrly Position Title COORDINATOR, ENVIRONMENTAL COMPLIANCE T COORDINATOR, SPECIAL EVEN S FrNANCIAL ANALYST, SENIOR MANAGER, CUSTOMER SERVICE PLANNER/GIS PURCHASING ADi\lONlSTRATOR SUPERVISOR, OPERATJONS SUPERVISOR, UTILITIES BATTALION CHIEF BUILDING OFFICIAL DEPLTTY DIRECTOR - INIBRGOVERNi\lffiNTAL AND PUBLIC RELATIONS FINANCE MANAGER GRANTS AND SPECLAL PROGRAMS ADMINISTRATOR MANAGER, ECONOi\lOC DEVELOPMENT OPERATIONS SUPERINTENDENT T SECURITY AND NE WORK ARCl-m'ECT LTTlL!TffiS SUPERINTENDENT 621 ASSISTAN CITY ENGINEER DEPLTTY DIRECTOR - POLICE ADMINISTRATION POLICE LIElJfENANT 622 ASSISTANT FCRE CHIEF ASSJSTANTPOLICE CHIEF CITY CLERK DlRECTOR, COURT SERVICES 623 T DTRECTOR, COMMUNlTY DEVELOPi\lffiNT, CITY ENGINEER DIRECTOR, FINANCE DLRECTOR, HUMAN RESOURCES DIRECTOR, lNFORMATION TECI-INOLOO Y DlRECTOR, PUBLIC WORKS 624 oc DEPLTTY CITY MANAGER FIRE CHIEF POLICE CHIEF ffrly Mid Hrly Max Au11u:1l Minimum Annual Mid Annual Maximum Point FLSA Min E $ 33.05 $ 39.67 $ 46.28 $ 68,754 $ 82,505 $ $ 39.91 $ 47.89 $ 55.87 $ 83,011. $ 99,614 $ 116,216 $ 47.63 $ 57.15 $ 66.68 $ 99,067 $ 118,881 $ 138,694 $ 52.90 $ 63.48 $ 74.06 $ 110,037 $ 132,045 $ 154,052 96,255 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 $ 59.44 $ 71.33 $ 83.22 $ 123,635 $ 148,363 $ 173,090 $ 63.75 $ 76.50 $ 89.25 $ 132,606 $ 159,127 $ 185,648 E E E E E E COURT TNTERPRETER NE JUDGE, PRO-TEM NE $26.00 $60.00 $ $ 26.00 60.00 $ $ 26.00 60.00 CITY MANAGER APPROVAL OC:On.cail CR: CO!.lnc1I R:itilied j\"F: t',/OQ Fxcmp1 • Eht1,lble b Ovc11imc E: Ex.1.•mt>l • N'OI eligible for Ovenimr City of El Mirage | Budget Book 2021 SIGN� For ::=J""Cl:) Page 407 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 City of El Mirage | Budget Book 2021 Page 408 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 City of El Mirage | Budget Book 2021 Page 409 Glossary Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit. Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components. Accrual Basis: A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received of spent. Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Adoption: Formal action by the City Council for the purposes of incurring obligations and acquirin goods and services. Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule. Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended. Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS. Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes. Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community. Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations. Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs. Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date. 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. Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid. Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note) City of El Mirage | Budget Book 2021 Page 410 Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue. Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books. Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit. Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating. Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget) Capital Assets: All real and tangible property with a purchase price exceeding $5,000 used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Capital Expenditure: Non-consumable items with a useful life of more than one year and an initial individual price exceeding $5,000 including expenditures 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 Capital Projects Funds: This fund accounts for resourcees providing for the aquisition or construction of all capital facilities and items. Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits. Cash Basis: A basis of accounting in which transactions are recognized only when cash is increased or decreased. Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash. Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing. CIP: Capital Improvement Plan Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners. Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions. Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index." Contingency: Contingency funds are additional funds available to offset unexpected expenditure increases or when unanticipated events threaten the public health or safety. City of El Mirage | Budget Book 2021 Page 411 Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives. Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget. Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue. Debt Service Funds: This fund accounts for the accumulation of resources for, and the payment of, general long-term debt, principal and interest Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account. Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services. Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation. Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Estimated Revenue: The amount of projected revenue to be collected during the fiscal year. Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors. Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget. Expenditure Limitation: An amendment to the Arizona State Constitution that limits anual 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 revenue received. Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds. Fiscal Year (FY): Any period of twelve consecutive months that establishes the beginning and the ending of financial transactions. For the Cit of El Mirage, this period begins July 1 and ends June 30. Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances. Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans. Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float. Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds. City of El Mirage | Budget Book 2021 Page 412 Full Time Equivalent (F.T.E.): 2080 hours worked equates to 1.0 full time equivalent position. Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations. Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds. Fund Balance: Carry over funds due to actual revenues exceeding actual expenditures. GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future. GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service. General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process. General Obligation Bonds (G.O. Bond): Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority. Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district. Grant: A contribution by the State or Federal governement or other organization to support a particular function. Highway User Revenue Fund (HURF): This revenue consists of state taxes collected on gasoline, vehicle licenses, and a nu,ber of oter additional transportation related fees. These funds must be used for street and highway purposed. Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds. Infrastructure: Facilities on which the continuance and growth of a community depend on such as roads, water lines, sewers, public buildings, parks, airports, etc. Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months. Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms. Intergovernmental Revenue (Shared): Revenue received from other governmental agencies (e.g., State Sales Tax, State Income Tax, gasoline tax, motor vehicle license.) Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations. Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget. Local Aid: Revenue allocated by the state or counties to municipalities and school districts. Long Term Debt: Debt with a maturity of more than one year after the date of issuance. City of El Mirage | Budget Book 2021 Page 413 Maintenance and Operation (M&O): The day-to-day operating and maintenane cost of a municipality including such things as personnel, gas, electricty utility bills, telephone expense, reproduction costs, postage, and vehicle maintenance. Maturity Date: The date that the principal of a bond becomes due and payable in full. Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state. Note: A short-term loan, typically with a maturity date of a year or less. Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.” Objectives: A desired outcome that is measurable and that can be achieved within a specific time frame. Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus. Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year. Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc. Performance Budget: A budget that stresses output both in terms of economy and efficiency. Primary Property Tax: A limited tax levy used for heneral governent operations. State statue restricts the total levy to a 2% annual increase plus an increase for any new construction and/or annexation. Principal: The face amount of a bond, exclusive of accrued interest. Program: A combination of activities to accomplish an end. Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output. Property Tax Rate: The amount of tax levied for each $100 of assessed valuation. Purchased Services: The cost of services that are provided by a vendor. Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer. Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures. Resources: Total monies available for appropiationpurposes to include revenues, fund balance, transfers, and other financing services (i.e. bond procees). Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information. Revenue: Resources achieved from taxes, user charges/fees, and other levels of government. Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith and credit obligations. Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation. City of El Mirage | Budget Book 2021 Page 414 Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service. ROW: Right of Way. RPTA: Regional Public Transportatin Authority. Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure. Secondary Property Tax: Voter approved tax levy which can only be used to retire general bonded debt obligations. Special Revenue Funds: A fund 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. Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose. Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves. Tax Levy: The total amount to be raised by genera property taxes for purpoes specified in the Tax Levy ordinance. Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property. Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue. Transfer: An inter-fund transaction where one fund contributes resources to another fund where the resources are expended. Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed. Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash. Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash) Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value. City of El Mirage | Budget Book 2021 Page 415