City of El Mirage Annual Budget for the Fiscal Year 2022 Adopted Version Last updated 02/01/23 City of El Mirage | Budget Book 2022 Page 1 TABLE OF CONTENTS Introduction Transmittal Letter 4 5 Budget Highlight 7 Council 11 Community Profile 16 Demographics 19 Organization Chart 23 Fund Description and Structure 24 Department and Fund Relationship 26 Basis of Budgeting 27 Financial Policies 28 Budget Process 29 State and Federal Fiscal Influences Budget Overview 34 38 Consolidated Summary 39 Fund Balance Summary 41 Three Year Consolidated Summary 43 Strategic Plan 45 Factors, Priorities and Issues 51 Personnel Changes 53 Fund Summaries 56 General 57 Court 65 Court Enhance- ment 71 Towing 77 HURF 82 LTAF - Dial-A-Ride 89 Block Grant 93 Special Projects - Grants 94 Capital - Streets 100 Debt Service 105 Water 109 Irrigation 120 Wastewater 124 Sanitation General Fund Departments 131 136 Mayor and Council 137 City Clerk 142 Administration 147 Information Technology 164 Human Resources 170 Financial Services 176 Public Works 185 City of El Mirage | Budget Book 2022 Page 2 Non-Departmental 197 Development Services 201 Police 216 Fire 222 Capital Improvements 229 One year plan 230 Implementation and Funding 232 CIP Summary 233 Multi-year plan 235 Debt 245 Debt Overview 246 Government-wide Debt 249 Supplemental Information 251 State Budget Schedules 252 Strategic Initiatives 260 Appendix Administration Requests 261 262 Development Services Requests 263 Financial Services Requests 264 Fire Requests 265 Highways and Streets Requests 266 Information Technology Requests 267 Non-Departmental Requests 268 Police Requests 269 Public Works Requests 270 Wastewater Requests 271 Water Requests 272 Glossary 273 City of El Mirage | Budget Book 2022 Page 3 INTRODUCTION City of El Mirage | Budget Book 2022 Page 4 Transmittal Letter J. Crystal Dyches, City Manager Mayor Hermosillo and Members of the City of El Mirage Council, I’m pleased to present a balanced budget of $104.0M for Fiscal Year (FY) 2022, covering July 1, 2021, to June 30, 2022. The adopted budget is an increase of $18.2M from the previous year and includes $34.1M for the General Fund, the primary fund for most City operations, as well as recommendations for additional personnel, capital projects, special projects, and operating programs. This budget is not only a policy document, it also sets the financial course for our community, advancing the City Council’s Strategic Priorities and vision for the City. Budget Highlights Through this transmittal, 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 necessary. Strategic priority highlights of this budget, adopted by El Mirage City Council, include: a balanced budget; $14.0M in capital street projects including the widening of Dysart Road to four lanes south of Peoria Avenue; library remodel; one new part-time and two fulltime positions in Police; conversion of a part-time position to full-time in the City Clerk Office and City Court; and one new full-time in the Administration. A few modifications were made from the proposed budget to the adopted budget. The addition of $12,000 to for the Halloween Event, $500,000 for the library remodel, $84,000 for Court part-time position to full-time and the corresponding transfer from General Fund to Court to balance. The $20,500 labor distribution in Court Enhancement moved to the Court Fund, which increased the General Fund transfer by $20,500 to Court. The Police Dispatch Study of $75,000 was removed. The reduction of $10,000 to the recreation enhancement due to a data entry correction and $30,000 of money set aside to reflect 10% of the total American Rescue Plan Act (ARPA) funds received. 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 changed in more than a decade. For FY 2022, the primary property tax rate, which Council has dedicated to public safety, is decreasing. The secondary tax rate, used to pay debt, is also decreasing. The overall property tax rate changes from $3.68 to $3.39 per $100 of assessed valuation. Rates — The City Council voted to increase the water recharge rate from $1.87 to $2.30 and the residential monthly sanitation rate from $13.23 to $18.52 to continue recycling service. All other rates for water, sewer, and sanitation will remain the same. 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. Transparency In commitment to continued transparency and financial stability, the City publishes the budget in the local newspaper, holds open public workshops, provides an official public hearing on the budget and posts current and previous “tentative” and “final” budgets on its website in compliance with state law and best practices. This year, the City conducted the budget process in ClearGov, an online, digital tool for the public to easily navigate the budget and examine their tax dollars at work. The FY 2022 Budget is hereby submitted as a fiscally responsible plan and foundational basis for 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 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: City of El Mirage | Budget Book 2022 Page 5 City of El Mirage | Budget Book 2022 Page 6 Budget Highlight A comparison of the Fiscal Year (FY) 2022 budget to the previous fiscal year reveals the following information: The adopted budget for FY 2022 is $104.0M representing an increase of $18.1M from last fiscal year’s budgets, which totaled $85.8M. The City relies on a variety of sources to fund its operations. These sources of funds are broken down into four categories: Revenues, bonds, fund balance and transfers. Revenues before transfers and bond proceeds are projected to increase by $9.7M to $68.6M. See chart below. Bond proceeds provide a one-time source of funds that must be paid back. The City has budgeted $20.6M of fund balance, the excess of prior year's revenue over prior year's expense, to be used. Transfers in from other funds are offset by transfers out to other funds transfers totaling $14.7M. Citywide Sources of Funds FY22 Bond Proceeds 0 Transfers In 14,733,000 Fund Balance 20,602,000 Revenues 68,619,000 Citywide Revenues by Category FY22 License and Permits 535,000 Fines and Forfeitures 540,000 Intergovernmental 10,525,000 Taxes 17,330,000 Miscellaneous 12,272,000 Charges for Services 14,200,000 Grants 13,217,000 City of El Mirage | Budget Book 2022 Page 7 Expenses of $73.3M (excluding contingencies) have been identified in FY22 throughout 14 different funds and can be broken down by type of expense as follows: Capital –$29.2M of capital expenditures across all funds are presented as part of this budget, which is $1.9M higher than last year. This includes any current year capital projects that need to be carried forward into the Fiscal Year 2022 budget. Personnel – the total projected cost of personnel increased by $2.2M to $23.1M. 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 increased by $2.7M to $13.4M. Other costs — (e.g. special projects, interest, and fees) increased by $2.1M to $7.7M. Contingency of $0.5M (+ $10M million unknown) is only used for unplanned expenditures. Transfers out of $14.7M provide an offset for transfers in of the same amount between funds to account for a variety of internal activity. Transfers can be repetitive (year-after-year) or one-time. Repetitive transfers are made to comply with Council directives and contractual commitments or to fund administrative and operations services. One-time transfers are made for grant matches, to complete or subsidize capital projects, to close balances from one fund to another, or to eliminate projected negative fund balances. See "Transfer Matrix" below. Bond principal payments of $2.8M are programmed to pay utility and general obligation bond principal. Depreciation of $2.6M 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 FY22 Depreciation 2,600,000 Bond Principal 2,779,500 Contingency 10,500,000 Transfers Out 14,733,000 Expenses 73,311,500 City of El Mirage | Budget Book 2022 Page 8 Citywide Expenditures by Category FY22 $29,185,000 Capital Outlay Interest & Fees $1,275,500 Contingency $10,500,000 Personnel Services Supplies $23,063,000 $3,613,000 $9,821,500 Services Special Projects $6,383,500 Dollars ($) City of El Mirage | Budget Book 2022 Page 9 Percent of Citywide Expenditures by Fund FY22 32,889,500.00 General Water Sewer 9,788,000.00 3,711,000.00 Court 1,112,500.00 Court Enhancement 642,000.00 4,066,000.00 Highway User Revenue LTAF 188,000.00 Police Towing 182,000.00 CDBG 888,000.00 Debt Service 890,000.00 14,548,500.00 Capital-Streets Special Projects Sanitation 2,717,000.00 1,719,000.00 Values City of El Mirage | Budget Book 2022 Page 10 Mayor Alexis Hermosillo Alexis Hermosillo is the Mayor of the City of El Mirage. As a proud fifth-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 has served 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, such as UnidosUS (National Council of La Raza). Vice Mayor Monica Dorcey Monica Dorcey was born and raised in rural Wayne, Neb., one of nine siblings. After graduating from Briar Cliff University in Sioux City, Iowa, she worked in the independent adjusting business for 27 years. 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 from 2013 - 2018. Served on the Judicial Review Committee from 2012—2017. Named El Mirage Citizen of the Year in 2012. Served on the planning committee for the El Mirage homeowners association (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. President of the West Valley Neighborhoods Coalition. City of El Mirage | Budget Book 2022 Page 11 Councilmember Roy Delgado Roy Delgado was raised in New Mexico by a single Mom who taught him the importance of hard work and helping others. He is the oldest of six children. Roy joined the military (U.S. Army) and served his country for 21 years. He is the proud father of two sons, four grandchildren and four 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 also 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 20 years. Roy currently serves as the City's representative for the Community Development Advisory Committee (CDAC) of Maricopa County Human Services Division. The Community Development Advisory Committee has brought in millions of federal dollars for City improvements. Councilmember Michael Hutchinson Councilmember Michael D. Hutchinson was recently elected to his first term on the El Mirage City Council. Michael has lived in El Mirage for more than six years and has been very active in the community. Michael has earned an Administration of Justice Associate’s Degree. He has worked as a theft and fraud investigator, as well as, an armed responder at Palo Verde Nuclear Generating Station. He started his own security firm in 2012, providing security, compliance, loss and liability protection to commercial entities. As a businessman, Michael wants to help keep El Mirage safe, prosperous and business-friendly so that all of our families can continue to grow and thrive. His goal is to attract commercial business as well as good paying manufacturing jobs. Michael will work to keep taxes reasonable while continuing to be a full-service community. Michael is also a very strong supporter of public safety and education. City of El Mirage | Budget Book 2022 Page 12 Councilmember Anita Norton Councilmember Anita Norton has resided in Arizona most of her life and has a background in sales management and law enforcement. She moved from Peoria to El Mirage in 2004. Councilmember Norton has served on the City Council since being appointed to fill a vacancy in November 2017, and then was elected in August 2018. Anita has been a champion supporter of public safety, helping to bring about positive and progressive changes in our Police and Fire Departments. Councilmember Norton is a member of the MAG Regional Domestic Violence Council and an alternate to the Community Development Advisory Committee of Maricopa County Human Services Division (CDAC), which has brought in millions of federal dollars for City improvements. While serving with the Phoenix Police Department, Anita received a commendation for her investigative ability and recognition for composure in particularly high stress situations. Her confidence, fearlessness and thoroughness resulted in a high number of solved cases. A certified riding instructor for western and English horsemanship, as well as, an instructor for riders with disabilities for the last 19 years, Anita has had a positive impact on the lives of hundreds of students, helping them grow in confidence and overcome fears while learning to ride. After concerns were raised regarding a major incident involving local teens, Anita established El Mirage Cares, a program the City provides to inform families and local residents about the many dangers and obstacles that challenge the health and welfare of our young children, teens and adults through free forums open to the public. With the involvement of members of the Maricopa County Attorney’s Office and other professionals, as well as, the participation of the Dysart Unified School District, some of the topics covered thus far have included the dangers of drugs and vaping, teen dating and domestic violence, suicide prevention and awareness, sex trafficking, and bullying and depression. Our goal in this program is to save lives and promote healthy families. Anita is thankful for the opportunity to serve the citizens of El Mirage and to be part of a growing City with the goal of enhancing the lives of all who live, work in, and visit our great community. City of El Mirage | Budget Book 2022 Page 13 Councilmember David Shapera Councilmember David M. Shapera was recently re-elected to a fourth four-year term on the El Mirage City Council. He was a past member and Chairperson of the El Mirage Planning and Zoning Commission. He has more than 47 years in elected and appointed positions in government. He and his wife of 45 years, Linda, moved to El Mirage in 2002. They have four adult children, Dr. Daniel Shapera, Rikki Castro, Charles Shapera and Kristy Reid. They have nine grandchildren. David is a retired Connecticut police officer and was a corporate security and safety executive. He was a Nevada police officer and a Clark County medical examiner investigator. He taught high school in Clark County. He also taught for the Dysart Unified School District and recently retired. He is a 43-year member of the Benevolent and Protective Order of Elks (BPOE) and a lifetime member of the Italian Social Club in Connecticut. During his terms on the El Mirage City Council he initiated numerous items to make the city an enjoyable and affordable place to live. City of El Mirage | Budget Book 2022 Page 14 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 grandson. She bought her first brand new home in Rancho El Mirage and has lived here for 21 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 21 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 an animal hospital in Sun City West. 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 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, which started as a civic engagement project for college students and 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 awareness in our own neighborhoods to secure a safer, better future for El Mirage citizens. City of El Mirage | Budget Book 2022 Page 15 Background, Population, and Business Considered the gateway to the Northwest Valley of the Greater Phoenix Metro Area, El Mirage is situated on approximately 10 square miles. The Hohokam, an ancient Native American culture, were the earliest inhabitants of what is known today as El Mirage. The Hohokam occupied a wide area of south-central Arizona from roughly Flagstaff south to the Mexican border. They are thought to have originally migrated north out of Mexico around 300 BC to become the most skillful irrigation farmers in the Southwest. The ingenious Hohokam developed an elaborate irrigation network using only stone instruments and organized labor. They were commonly known as the “Canal Builders.” In 1867, most of the Hohokam canals were retrenched and used for farming. Federal irrigation projects constructed in the 20th century provided a more consistent and assured water supply throughout the Phoenix valley for agriculture. During the early 1930s, migrant farm workers came to El Mirage to help build the canals and harvest the acres of roses, cotton, and other crops that would come to define the City’s agricultural heritage. They settled on the west bank of the Agua Fria River and founded El Mirage in 1937 to provide stability and education for future generations. El Mirage was incorporated in 1951. At the time of incorporation, the City was primarily a compact residential community. Since its incorporation, the City has transcended its agricultural beginnings to become a vibrant, diverse community with a current population of 35,753 according to the 2019 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 2022 Page 16 Economy El Mirage has adopted initiatives to attract new commercial and industrial businesses to the City. Impact fees normally charged for infrastructure expansion have been eliminated and El Mirage is part of a multi-jurisdictional effort in the West Valley known as the Greater Maricopa Foreign Trade Zone (FTZ). The FTZ is a government designated, 400-acre site at the City’s southern end where foreign and domestic goods may be stored, assembled, or exhibited for sale exempted from U.S. Customs duties and excise taxes. The FTZ is an integral part of future business development. Retail expansion in El Mirage is also a significant economic driver due to its potential for generating revenues, creating jobs, and drawing new visitors and residents. El Mirage actively pursues development in its Opportunity Zone and Thunderbird Overlay District. In recent years, several companies have expanded or located in El Mirage including, Microsoft, EPCOR, Interstate Steel, Phoenix Door, Cives Steel, and Sunbelt Equipment Rentals. In Addition, two new Multi-Family Units are in the development cycle. 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 to be spurred by the influx of new residents and businesses. In fact, the City’s population grew from 5,001 residents in 1990 to 35,753 residents in 2019 according to the U.S. Census Bureau. It is anticipated the City will continue to experience nonretail growth at its 1200 acre Copperwing Logistics Center making it an important employment center for the northwest valley. 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. Cives Steel opened Phase one of a 50,000 sf steel fabrication company with three phases planned for 150,000 sf. Consolidates Resources Inc. is building a 50,000 sf steel recycling operation. Other future employers include Tippmann Innovation, and CAVCO homes. Luke Air Force Base, located less than a mile from 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 employers: Employer Name Dysart Unified School District Walmart City of El Mirage DVC Construction Parks & Sons BNSF Railway Summerset Landscaping Sutter Masonry Southwest Steel Look Trailers City of El Mirage | Budget Book 2022 Number of Employees 530 240 177 160 130 120 110 97 97 96 Page 17 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, splash pad, 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 2022 Page 18 Population Overview TOTAL POPULATION 35,805 1.3% vs. 2019 GROWTH RANK 46 out of 91 Municipalities in Arizona 35k 30k 25k 20k 15k 10k 5k 02 0 9 2 1 02 81 0 71 2 02 61 02 5 1 02 41 0 31 2 02 21 02 110 2 01 0 90 2 0 80 2 0 70 2 0 60 2 0 50 2 0 40 2 0 30 2 0 20 2 0 10 2 0 00 2 0 99 2 9 89 1 9 79 1 9 69 1 9 59 1 9 49 1 9 39 1 9 29 1 9 19 1 91 09 91 * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 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. DAYTIME POPULATION 24,135 * Data Source: American Community Survey 5-year estimates 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. * Data Source: American Community Survey 5-year estimates City of El Mirage | Budget Book 2022 Page 19 Household Analysis TOTAL HOUSEHOLDS 10,873 It is important to 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 tax base. Family Households Married Couples 4% 3% higher than state average higher than state average Singles Senior Living Alone 38% 43% lower than state average lower than state average 49% 17% 49% 9% * Data Source: American Community Survey 5-year estimates City of El Mirage | Budget Book 2022 Page 20 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 $150,000 to $200,000 $125,000 to $150,000 Above $200,000 $100,000 to $125,000 1% $75,000 to $100,000 78% lower than state average Median Income $59,975 $50,000 to $75,000 3% lower than state average $25,000 to $50,000 Below $25,000 15% 21% Below $25,000 lower than state average * Data Source: American Community Survey 5-year estimates City of El Mirage | Budget Book 2022 Page 21 Housing Overview 2020 MEDIAN HOME VALUE $177,200 HOME OWNERS VS RENTERS El Mirage State Avg. 36% 35% Rent Rent 64% 65% 200k 175k 150k 125k 100k 75k 02 02 02 02 02 02 02 91 81 71 61 51 02 02 41 31 02 02 02 02 21 11 01 90 * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owneroccupied housing. HOME VALUE DISTRIBUTION > $1,000,000 $750,000 to $999,9… $500,000 to $749,9… $400,000 to $499,… $300,000 to $399,9… $250,000 to $299,9… $200,000 to $249,9… $150,000 to $199,999 $100,000 to $149,9… $50,000 to $99,999 < $49,999 * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owneroccupied housing. City of El Mirage | Budget Book 2022 Own Own * Data Source: 2020 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. Page 22 Organization Chart City of El Mirage | Budget Book 2022 Page 23 Fund Structure The financial accounts for the City are organized on the basis of funds. In governmental accounting, a fund is a self-balancing 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. Under governmental, the categories of funds are: General, Special Revenue, Debt Service and Capital. Under proprietary is an Enterprise Fund. The City of El Mirage does not have a fiduciary fund.The information below explains the categories in more detail. Governmental funds — Governmental funds show whether there are more or fewer financial resources that can be spent in the near future to finance the City's general government operations and the basic services it provides. 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. 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 fund structure can be seen in the diagram below in addition to the 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 General Fund, the chief operating fund of the City, is used to measure all financial transactions of the municipality except those required by law or agreement to be accounted for in another fund. 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 2022 Page 24 Operating Capital Other Total Major Revenues Major Expenses $34.1M Sales Tax, Franchise Fees, State Shared Revenues, Transfers Police, Fire, Public Works, Administration $1.1M Fines Daily Operations Total of Funds $42.9M $29.2M $31.9M $104.0M Governmental $34.2M $23.1M $21.9M $79.2M General $29.7M $4.3M $35.2M $4.3M $1.2M General* $ 28.6M $1.2M Court $1.1M Special Revenue $ 3.9M $4.8M Court Enhancement <$0.1M $0.6M $0.7M Fines Activities Highway User Revenue Fund (HURF) $1.4M $2.6M $4.0M Fines Costs related to tow activity ARS 28-3511 $18.5M $27.2M Dial-A-Ride $0.2M $0.2M Street Improvements, State Shared Highway Maintenance, Capital User Tax Revenues Additions Police Towing $0.2M $0.2M Arizona State Lottery Funds Taxi voucher Service $0.9M Grants CDBG Activity $21.2M Grants/Donations Grant/Donation Activity $14.5M Bonds Construction and Acquisition of Streets, Facilities, Infrastructure and Equipment $2.2M $2.2M Property Taxes Property Tax backed Debt Payments Block Grant Special Projects* Capital (Streets) Projects* $0.9M $2.0M $0.5M $0.7M $18.5M $14.0M Debt Service Proprietary $ 8.7M $6.1M $10.0M $24.8M Enterprise $ 8.7M $6.1M $10.0M $24.8M Water* $ 5.2M $4.0M $6.5M $15.7M User Charges/ Bonds Costs providing water Irrigation $0.2M $0.2M User Charges Costs providing irrigation Sewer* $ 1.6M $3.1M $6.8M User Charges/Bonds Costs providing sewer Sanitation $1.7M $0.4M $2.1M User Charges Costs providing sanitation $2.1M * denotes a Major Fund City of El Mirage | Budget Book 2022 Page 25 Department/Fund Relationship The General Fund is the only fund budgeted at a department level. All other funds are budgeted at the fund level. The chart below illustrates the relationship between the fund, department, and division levels. City of El Mirage | Budget Book 2022 Page 26 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 2022 Page 27 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. The City is in compliance with the Financial Policies adopted by the City Council. 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 City 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. The full Financial Management Policies  can be seen by clicking the hyperlink. 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 2022 Page 28 Budget Process 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 General Water/Sewer/Sanitation City of El Mirage | Budget Book 2022 Description Secondary Property Tax - same levy as last year Primary Property Tax - max allowed Transfer to Debt Service $100,000 Transfer to Special Projects $100,000 Transfers per most recent rate study Page 29 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 (http://www.azauditor.gov/Reports/Cities_Towns/Redirect_Pages/CT_FAQ_Redirect_ARS_4217103.htm)requires a city or town to publish its estimate of expenses (the contents of which are described in A.R.S. §42-17102 (http://www.azauditor.gov/Reports/Cities_Towns/Redirect_Pages/CT_FAQ_Redirect_ARS_42-17102.htm)), 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. (http://www.azauditor.gov/Reports/Cities_Towns/Redirect_Pages/CT_FAQ_Redirect_ARS_42-17103.htm)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. §4217105, (http://www.azauditor.gov/Reports/Cities_Towns/Redirect_Pages/CT_FAQ_Redirect_ARS_42-17105.htm)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 (http://www.azauditor.gov/Reports/Cities_Towns/Redirect_Pages/CT_FAQ_Redirect_ARS_4217106.htm)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 (http://www.azauditor.gov/Reports/Cities_Towns/Redirect_Pages/CT_FAQ_Redirect_AZConst9-19.htm)and 20, (http://www.azauditor.gov/Reports/Cities_Towns/Redirect_Pages/CT_FAQ_Redirect_AZConst9-20.htm)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 (http://www.azauditor.gov/Reports/Cities_Towns/Redirect_Pages/CT_FAQ_Redirect_ARS_42-17106.htm)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 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) (http://www.azauditor.gov/Reports/Cities_Towns/Redirect_Pages/CT_FAQ_Redirect_ARS_4217106.htm)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 Budget Timeline City of El Mirage | Budget Book 2022 Page 30 Dec 10, 2020 Deadline for Departments to submit requests for new departments/line item(s) to Finance. Feb 10, 2021 Complete preliminary fiscal year revenue estimates. Feb 10, 2021 Distribute budget request forms and instructions to departments. Feb 10, 2021 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 11, 2021 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 25, 2021 Deadline for departments to submit fee changes to Finance. Mar 14, 2021 Deadline for Departments to submit budget requests. Mar 15, 2021 Finance compiles budget information submitted by the departments for City Manager review. Mar 16, 2021 Council Meeting with fee change presentation. Mar 17, 2021 Release report of fee increases proposed to take effect July 1st. Apr 5, 2021 City Manager reviews budget submittals with departments. City of El Mirage | Budget Book 2022 Page 31 Apr 20, 2021 City Manger and Finance office prepare draft budget proposal. Council Workshop with budget framework presentation and provide City Council with draft tentative budget. May 10, 2021 Council Budget Workshop to review budget. May 12, 2021 By May 18, publish first Truth-In-Taxation (TNT) Public Notice, and issue a press release (between 14 & 20 days before public hearing). May 18, 2021 Finance prepares tentative budget document to be adopted at regular Council meeting (and fee changes). May 19, 2021 By May 25, first publication of tentative budget (within 7 days of tentative approval). May 22, 2021 By May 25, Publish second Truth-In-Taxation Public Notice (between 7 & 10 days before public hearing). May 26, 2021 By June 1, second publication of tentative budget (between 8 &14 days of tentative approval) ARS 42-17103. Jun 1, 2021 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 3, 2021 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 15, 2021 Adopt Property Tax Levy at regular Council meeting. Jun 19, 2021 Forward certified copy of primary and secondary levy tax ordinance to county. City of El Mirage | Budget Book 2022 Page 32 Aug 16, 2021 County Board of Supervisors adopts levy on or before the third Monday in August. City of El Mirage | Budget Book 2022 Page 33 State and Federal Fiscal Influences Census Estimate Figures Used For Shared Revenue Distribution Cities and towns use annual census estimates for the distribution of shared revenue per state statute. The decennial census figure will come into play for the year in which the decennial count is completed and each subsequent year the census estimate will be used. This provides a way for growing cities to capture revenue related to their growth and for cities not growing, it eliminates the 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. Arizona State Retirement System (ASRS) Contribution Rate Contributions to ASRS are a 50/50 split: employers and employees must each contribute 12.22 percent for retirement and 0.19 percent for long-term disability. State law requires ASRS to administer an Alternate Contribution Rate (ACR) of 10.22 percent to participating employers that employ ASRS retirees who return to work. The law requires 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. Public Safety Personnel Retirement System (PSPRS) Contribution Rate Current employer contribution rates 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, 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) based on the individual rates 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 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. It also 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. Budget Forms State law requires adopted tentative and adopted final budget forms from the Auditor General's Office as well as audited financial statements to be prominently posted on a municipality’s website within seven days of adoption or filing and remain on the website for five years. The Auditor General has included state law requirements to report employee compensation and benefits on their budget schedules.The Arizona League of Municipalities and Towns 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. City of El Mirage | Budget Book 2022 Page 34 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. City of El Mirage | Budget Book 2022 Page 35 Adopting New Water Rates Law 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. The law requires a written report when increasing water or wastewater fees including cash flow projections of anticipated revenues from residential and nonresidential customers and the overall expenses for providing the services to 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. Government Property Lease Excise Tax The Government Property Lease Excise Tax (GPLET) applies to buildings owned by a city, town or county, but leased by a private party and occupied and used for commercial or industrial purposes. 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. 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 not affected by the changes. All other leases must establish 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) as well as transfer the responsibility for the collection and distribution of GPLET taxes from the government lessors to the county treasurers. An in-depth explanation of the GPLET tax is in the Municipal Budget and Finance Manual. Property Tax Levy Report Cities and towns preparing to have a public hearing on a property tax levy must publish a report including estimates of both expenditures and revenues related to the levy 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 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 apply to an increase in the property tax rate, does not apply to development impact fees, water and wastewater rates or components as well as other specific exclusions listed in A.R.S. §9-499.15 (F). 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. The municiplality must post the report on its website and utilize social media to advertise proposed changes. Prohibited Fee A recent change to state statute prohibits municipalities from providing for any public service by levying or assessing a municipality-wide tax or fee against property owners based on the size or value of the real property or improvements unless it was adopted in compliance with the statutes governing property taxes. (Municipalities that adopted an ordinance before December 31, 2013 requiring property owners to obtain fire prevention and control services are grand-fathered.) Residential Rental Tax Municipalities are prohibited from imposing or increasing transaction privilege taxes on the rental of residential property unless the increase is approved by the voters at a regular municipal election. City of El Mirage | Budget Book 2022 Page 36 Truth in Taxation The law requires the county assessor, on or before February 10 of each year, to transmit to each city and town an estimate of the total net assessed valuation of the city or town, including new property added to the tax roll. On or before February 15 of the tax year, cities and towns must make the property values provided by the county assessor available for public inspection. If the proposed primary tax levy amount, excluding amounts attributable to new construction, is greater than the levy amount in the previous year, the city/ town must go through the “Truth in Taxation” procedures. It is very important to note that it is the levy amount and not the rate that triggers the Truth in Taxation procedures. If the proposed levy requires “Truth in Taxation,” the city or town must publish a notice and press release concerning the increase and hold a public hearing. The following apply to these requirements: 1. The notice has to be published twice in a newspaper of general circulation in the city or town. The first publication shall be at least fourteen but not more than twenty days before the date of the hearing for the proposed levy. The second publication must be at least seven but not more than ten days before the hearing. The hearing must be held at least fourteen days before the adoption of the levy. The hearings for Truth in Taxation, the adoption of the levy and the adoption of the budget may be combined into one hearing. The Truth in Taxation hearing must be held before the adoption of the final proposed budget. 2. The notice has to be published in a location other than the classified or legal advertising section of the newspaper. 3. The notice must be at least one-fourth page in size and shall be surrounded by a solid black border at least one-eighth inch in width. 4. The headline of the notice must read “Truth in Taxation Hearing — 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 2022 Page 37 BUDGET OVERVIEW City of El Mirage | Budget Book 2022 Page 38 Consolidated Summary of Sources and Uses for All Funds General Fund Water Fund Ranchettes Irrigation Fund Sewer Fund Sanitation Fund Court Fund Court Enhancement Fund Highway User Revenue Fund LTAF Fund Police Towing Fund CDBG Fund Debt Service Fund Capital -Streets Fund *Special Projects Fund Total before Contingency, Transfers, Depreciation & Bonds Sources/Revenues Uses/Expenditures/ Expenses Difference 27,720,000 9,340,000 25,000 3,370,000 2,270,000 415,000 70,000 2,380,000 95,000 40,000 0 2,030,000 317,000 20,547,000 32,889,500 9,637,000 151,000 3,711,000 1,719,000 1,112,500 642,000 4,066,000 188,000 182,000 888,000 890,000 14,548,500 2,717,000 (5,169,500) (297,000) (126,000) (341,000) 551,000 (697,500) (572,000) (1,686,000) (93,000) (142,000) (888,000) 1,140,000 (14,231,500) 17,830,000 68,619,000 73,341,500 (4,722,500) 10,500,000 (10,500,000) *Contingency Total before Transfers, Depreciation & Bonds 68,619,000 83,841,500 (15,222,500) Transfers Bond Proceeds/Principal Depreciation 14,733,000 0 0 14,733,000 2,779,500 2,600,000 0 (2,779,500) (2,600,000) Total Sources/Uses 83,352,000 103,954,000 (20,602,000) Fund Balance Beginning 82,054,500 Fund Balance Ending 61,452,500 * $10 million of Sources and Uses moved from Special Projects Fund to Contingency. City of El Mirage | Budget Book 2022 Page 39 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 General, Water, Sewer and HURF Funds all have large capital projects budgeted for this fiscal year. 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, Court Enhancement 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. The Sanitation Fund also had an increase in costs for the contract to provide sanitation services, which increases the charges for services for the fund. Other — The Court moved lines from the Court Enhancement fund to the Court Fund to better align with the purpose of the Court Enhancement Fund. The Court also added and restructured staff to enhance customer service and meet operational needs. The Police Towing Fund balance is purposefully being spent down through the purchase of special projects for the Police Department. The American Rescue Plan Act of about $8.5M money is recorded as a revenue in Special Projects, transferred to General Fund, and recorded as an expenditure in General fund. Due to Covid-19, the revenue in the Water Fund saw a decline in charges for services based on new restrictions. City of El Mirage | Budget Book 2022 Page 40 Summary of Revenues, Expenditures, Expenses, and Changes in Fund Balances by Fund General Water Beginning Fund Balance 35,629,500 16,320,500 Revenues Taxes 15,300,000 Licenses and Permits 535,000 Intergovernmental 10,525,000 Grants 45,000 150,000 Charges for Services 235,000 8,400,000 Fines and Forfeitures 15,000 Miscellaneous 1,065,000 790,000 Total Revenues 27,720,000 9,340,000 Ranchettes Irrigation Sewer 0 9,500,000 Sanitation 943,500 25,000 3,290,000 2,250,000 Court Enhance Court 195,500 1,083,500 415,000 70,000 415,000 70,000 645,000 30,000 1,051,000 393,500 88,000 15,000 589,000 1,601,000 46,500 92,000 80,000 20,000 25,000 3,370,000 2,270,000 Expenditures/Expenses Personnel Services 18,784,000 1,811,000 Supplies 1,580,000 499,500 Services 4,427,500 1,230,500 Special Projects 3,840,500 1,687,000 Capital Outlay/Projects 4,257,500 4,033,000 Debt Service/Fees 376,000 500,000 Contingency Total Expenditures/Expenses 33,389,500 9,637,000 Revenues over (under) Expenditures/Expenses Before Transfers/Depreciation & Bonds (5,669,500) (297,000) Bond Proceeds Transfers In 12,430,000 207,000 Transfers (Out) (702,000) (3,112,000) Depreciation (1,500,000) (1,469,000) Bond Principal Total Transfers In (Out)/ 11,728,000 (5,874,000) Depreciation & Bonds Net Change in Fund Balance 6,058,500 (6,171,000) Ending Fund Balance 41,688,000 10,149,500 City of El Mirage | Budget Book 2022 12,000 28,000 111,000 2,074,000 9,500 550,000 151,000 3,711,000 1,719,000 1,112,500 642,000 (126,000) (341,000) 551,000 (697,500) (572,000) 1,394,000 502,000 (2,031,000) (357,000) (1,100,000) (25,500) 0 (1,762,500) (357,000) 502,000 (126,000) (2,103,500) 0 194,000 (195,500) (572,000) (126,000) 7,396,500 1,137,500 0 511,500 Page 41 Summary of Revenues, Expenditures, Expenses, and Changes in Fund Balances by Fund Highway User Revenue Beginning Fund Balance Revenues Police Towing LTAF Debt Service CDBG 1,763,500 208,000 226,000 888,000 Capital Streets Special Projects 464,000 14,231,500 Total 601,000 82,054,500 Taxes Licenses and Permits Intergovernmental Grants 2,380,000 95,000 Charges for Services Fines and Forfeitures 40,000 Miscellaneous 2,030,000 17,330,000 535,000 10,525,000 10,547,000 13,217,000 14,200,000 540,000 317,000 10,000,000 12,272,000 Total Revenues 2,380,000 95,000 40,000 0 2,030,000 317,000 20,547,000 68,619,000 Expenditures/Expenses Personnel Services 323,000 32,000 Supplies 215,500 35,000 Services 907,500 188,000 8,000 Special Projects 107,000 Capital Outlay/Projects 2,620,000 888,000 Debt Service/Fees Contingency 375,000 23,063,000 786,500 3,613,000 703,500 9,821,500 500,000 138,000 6,383,500 14,048,500 714,000 29,185,000 890,000 1,275,500 10,000,000 10,500,000 Total Expenditures/Expenses 4,066,000 188,000 182,000 888,000 890,000 14,548,500 12,717,000 83,841,500 Revenues over (under) Expenditures/Expenses Before Transfers/Depreciation & Bonds (1,686,000) (93,000) (142,000)(888,000) 1,140,000 (14,231,500) 7,830,000 (15,222,500) Bond Proceeds Transfers In Transfers (Out) Depreciation Bond Principal (1,285,000) 0 100,000 14,733,000 (8,531,000) (14,733,000) (2,600,000) (2,779,500) 0 (1,185,000) 0 (8,431,000) (5,379,500) 100,000 Total Transfers In (Out)/ Depreciation & Bonds 0 0 0 Net Change in Fund Balance (1,686,000) (93,000) (142,000)(888,000) Ending Fund Balance 77,500 115,000 84,000 City of El Mirage | Budget Book 2022 0 (45,000) (14,231,500) (601,000)(20,602,000) 419,000 0 0 61,452,500 Page 42 Three Year Consolidated Summary General Water with Irrigation 2020 2021 2022 2020 2021 2022 Taxes 11,180,000 11,750,000 15,300,000 Licenses and Permits 300,000 270,000 535,000 Intergovernmental 9,850,000 11,570,000 10,525,000 Grants 45,000 150,000 Charges for Services 635,000 540,000 235,000 8,980,500 9,245,000 8,425,000 Fines and Forfeitures 15,000 15,000 160,000 150,000 Miscellaneous 795,000 805,000 1,065,000 2,046,000 2,305,000 790,000 Transfers in 3,280,000 3,205,000 12,430,000 160,000 160,000 207,000 Total Sources 26,055,000 28,140,00040,150,000 11,346,500 11,860,000 9,572,000 Personnel Services 15,979,000 16,696,500 18,784,000 1,832,000 1,951,000 1,823,000 Supplies 1,329,500 1,452,000 1,580,000 419,500 486,500 499,500 Services 3,803,000 4,088,500 4,427,500 1,140,500 1,205,500 1,258,500 Special Projects 774,000 836,000 3,840,500 1,489,500 1,792,000 1,798,000 Capital Outlay/Projects 1,787,000 167,000 4,257,500 5,188,000 4,152,000 4,033,000 Interest/Fees 285,000 281,500 253,000 240,000 376,000 Contingency 100,000 500,000 500,000 Transfers Out 11,428,000 1,076,000 702,000 2,850,000 2,820,000 3,112,000 Depreciation 1,550,000 1,400,000 1,500,000 Bond Princpal 1,131,000 1,131,500 1,469,000 35,485,500 25,097,500 34,091,500 15,853,500 15,178,500 15,869,000 Total Uses Charges for Services Fines and Forfeitures Miscellaneous Transfers in Total Sources Sanitation 2020 2021 2022 1,600,000 1,600,000 2,250,000 20,000 20,000 20,000 1,620,000 1,620,000 2,270,000 2020 Court 2021 260,000 75,000 332,500 667,500 270,000 65,000 249,500 584,500 2022 415,000 502,000 917,000 Sewer 2021 2020 2022 3,331,000 3,360,000 3,290,000 80,000 1,394,000 1,394,000 1,394,000 4,725,000 4,754,000 4,764,000 582,000 612,000 645,000 365,000 367,500 393,500 561,500 531,000 589,000 86,000 72,000 910,000 1,870,000 2,074,000 10,500 10,000 9,500 1,582,000 1,582,000 2,031,000 1,100,000 1,100,000 1,100,000 24,000 23,500 25,500 5,221,000 6,168,000 6,867,500 Court Enhancement 2020 2021 2022 60,000 15,000 75,000 15,000 70,000 75,000 90,000 70,000 20,500 20,500 80,000 550,000 89,000 550,000 92,000 550,000 659,500 642,000 Personnel Services 30,000 30,000 30,000 Supplies 100,500 88,000 88,000 Services 1,100,000 1,120,000 1,601,000 Capital Outlay/Projects Transfers Out 357,000 357,000 357000 1,587,500 1,595,000 2,076,000 Total Uses 757,000 13,000 21,500 794,000 1,051,000 11,000 15,000 26,500 46,500 791,500 831,500 1,112,500 650,500 Highway User Revenue Fund 2020 2021 2022 2,350,000 2,510,000 2,380,000 2020 95,000 LTAF 2021 95,000 2022 95,000 2020 25000 40000 40,000 95,000 95,000 95,000 137,000 150,000 188,000 25,000 23000 22000 9000 40,000 24000 7000 9,000 40,000 32,000 35,000 8,000 107,000 137,000 150,000 188,000 54,000 40,000 182,000 Grants Fines and Forfeitures Transfers in 856,500 626,500 Total Sources 3,206,500 3,136,500 2,380,000 Personnel Services 311,000 309,000 323,000 Supplies 21,550 215,500 215,500 Services 759,000 764,000 907,500 Special Projects 400,000 Capital Outlay/Projects 1,622,000 2,924,500 2,620,000 3,113,550 4,213,000 4,066,000 Total Uses Police Towing 2021 2022 Note: 2020 Actual Numbers, 2021 Budget Numbers, 2022 Budget Numbers City of El Mirage | Budget Book 2022 Page 43 Three Year Consolidated Summary (Continued) Taxes Grants Miscellaneous Transfers in Total Sources Special Projects Capital Outlay/Projects Interest/Fees Bond Princpal Total Uses CDBG 2021 2020 Debt Service 2020 2021 2022 2,030,000 2,030,0002,030,000 2022 500,000 600,000 500,000 600,000 - 847,000 1,100,000 888,000 847,000 1,100,000 888,000 2020 Capital Streets 2020 2021 2022 50,000 457,000 10,000 5,000 317,000 100,000 100,000 10,114,000 2,140,000 2,035,0002,130,000 10,164,000 457,000 317,000 500,000 500,000 500,000 14,507,500 13,979,500 14,048,500 976,500 890,000 852,000 843,000 1,190,000 1,285,000 2,166,500 - 2,175,000 15,859,500 15,322,50014,548,500 Special Projects 2021 2022 Taxes Grants 11,511,000 11,075,000 10,547,000 Miscellaneous 10,000,000 Transfers in 100,000 100,000 100,000 Total Sources 11,611,000 11,175,00020,647,000 Personnel Services 409,500 462,000 375,000 Supplies 315,000 5,500 786,500 Services 112,500 100,000 703,500 Special Projects 39,000 102,000 138,000 Capital Outlay/Projects 735,000 928,500 714,000 Contingency 10,000,000 10,100,00010,000,000 Transfers Out 8,531,000 11,611,000 11,698,00021,248,000 Total Uses Note: 2020 Actual Numbers, 2021 Budget Numbers, 2022 Budget Numbers City of El Mirage | Budget Book 2022 Page 44 Strategic Plan The Strategic Plan is actively used to drive policy implementation and program direction, including the development of the City's annual budget and capital improvement plan. 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 annual plan update. As the plan is adopted, City departments use the document to update their own department operations plans. The Strategic Plan  can be seen by clicking the hyperlinks. 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. City of El Mirage | Budget Book 2022 Page 45 Long-Range Financial Plan 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 are converting this property to commercial and industrial uses. Three recently completed 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 consists 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 $11 million. The Council approved a utility rate study in 2021 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. 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 two percemt 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 three percent per year. a. Exceptions exist in: i. Personnel costs are projected to increase five percent per year. ii. Two new positions per year have 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 2022 Page 46 City of El Mirage | Budget Book 2022 Page 47 Five-Year Forecast by Fund General Fund 111 FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary Beginning Balance 35,837,000 43,401,500 39,800,000 35,546,000 29,128,000 35,837,000 Revenues (1) 36,251,000 28,445,000 29,014,000 29,594,000 30,186,000 153,490,000 Expenditures (2) 30,795,000 33,187,000 36,213,000 39,242,000 42,224,000 181,661,000 Bond Proceeds 0 0 0 0 0 0 Capital 3,300,500 1,410,000 402,000 297,000 415,000 5,824,500 Transfers In/(Out) 5,409,000 2,550,500 3,347,000 3,527,000 3,514,000 18,347,500 Subtotal 43,401,500 39,800,000 35,546,000 29,128,000 20,189,000 20,189,000 Reserve 11,000,000 11,000,000 11,000,000 11,000,000 11,000,000 11,000,000 Ending Balance (EB) 32,401,500 28,800,000 24,546,000 18,128,000 9,189,000 9,189,000 131 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance FY21-22 315,500 2,380,000 1,330,000 1,222,000 (143,500) 0 0 0 FY22-23 0 2,428,000 1,380,000 1,783,500 735,500 0 0 0 HURF FY24-25 FY25-26 5 YR Summary 0 0 0 315,500 2,477,000 2,527,000 2,578,000 12,390,000 1,430,000 1,490,000 1,540,000 7,170,000 1,043,000 900,000 940,000 5,888,500 (4,000) (137,000) (98,000) 353,000 0 0 0 0 0 0 0 0 0 0 0 0 FY23-24 Water 511 FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary Beginning Balance 13,049,500 11,686,500 10,553,000 8,069,500 7,391,000 13,049,500 Revenues (1) 10,091,500 10,127,000 10,162,500 10,198,000 10,233,500 50,812,500 Bond Proceeds 0 0 0 0 0 0 Expenditures (2) 5,935,000 5,890,000 6,079,000 5,650,000 5,832,000 29,386,000 Debt Service 1,806,000 1,806,000 1,806,000 1,693,000 973,000 8,084,000 Capital 762,000 608,500 1,800,000 567,500 588,000 4,326,000 Transfers In/(Out) (2,951,500) (2,956,000) (2,961,000) (2,966,000) (2,971,000) (14,805,500) Subtotal 11,686,500 10,553,000 8,069,500 7,391,000 7,260,500 7,260,500 Reserve 3,058,000 3,112,000 3,168,000 3,226,000 3,287,000 3,287,000 Ending Balance 8,628,500 7,441,000 4,901,500 4,165,000 3,973,500 3,973,500 541 Beginning Balance Revenues (1) Bond Proceeds Expenditures (2) Debt Service Capital Transfers In/(Out) Subtotal Reserve Ending Balance FY21-22 8,302,500 3,340,500 0 1,827,000 34,000 876,500 (636,500) 8,269,000 1,803,000 6,466,000 City of El Mirage | Budget Book 2022 FY22-23 8,269,000 3,384,500 0 1,842,500 34,000 1,275,000 (706,000) 7,796,000 1,820,000 5,976,000 Sewer FY23-24 FY24-25 FY25-26 5 YR Summary 7,796,000 2,894,000 3,332,500 8,302,500 3,398,500 3,412,000 3,425,500 16,961,000 0 17,000,000 0 17,000,000 1,813,500 1,887,000 1,963,500 9,333,500 34,000 34,000 34,000 170,000 5,675,000 17,200,000 200,000 25,226,500 (778,000) (852,500) (929,500) (3,902,500) 2,894,000 3,332,500 3,631,000 3,631,000 1,838,000 1,857,000 1,876,000 1,876,000 1,056,000 1,475,500 1,755,000 1,755,000 Page 48 591 Beginning Balance Revenues (1) Bond Proceeds Expenditures (2) Debt Service Capital Transfers In/(Out) Subtotal Reserve Ending Balance Sanitation FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary 943,500 1,080,500 1,173,000 1,219,500 1,218,000 943,500 2,269,500 2,278,500 2,288,000 2,297,500 2,306,500 11,440,000 0 0 0 0 0 0 1,775,500 1,829,000 1,884,500 1,942,000 2,001,000 9,432,000 0 0 0 0 0 0 0 0 0 0 0 0 (357,000) (357,000) (357,000) (357,000) (357,000) (1,785,000) 1,080,500 1,173,000 1,219,500 1,218,000 1,166,500 1,166,500 274,000 280,000 287,000 294,000 301,000 301,000 806,500 893,000 932,500 924,000 865,500 865,500 114 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance Municipal Court FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary 195,500 0 0 0 0 195,500 425,000 434,000 443,000 452,000 461,000 2,215,000 939,000 967,000 996,000 1,026,000 1,057,000 4,985,000 0 0 0 0 0 0 318,500 533,000 553,000 574,000 596,000 2,574,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 121 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance Municipal Court Enhancement FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary 533,500 478,500 424,500 371,500 309,500 533,500 65,000 66,000 67,000 68,000 69,000 335,000 120,000 120,000 120,000 130,000 130,000 620,000 0 0 0 0 0 0 0 0 0 0 0 0 478,500 424,500 371,500 309,500 248,500 248,500 0 0 0 0 0 0 478,500 424,500 371,500 309,500 248,500 248,500 148 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance 161 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance FY21-22 0 0 0 0 0 0 0 0 FY22-23 0 700,000 0 700,000 0 0 0 0 FY23-24 0 350,000 0 350,000 0 0 0 0 CDBG FY24-25 0 350,000 0 350,000 0 0 0 0 FY25-26 5 YR Summary 0 0 350,000 1,750,000 0 0 350,000 1,750,000 0 0 0 0 0 0 0 0 Debt Service FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary 464,000 449,000 434,000 419,000 404,000 464,000 2,035,000 2,035,000 2,035,000 2,035,000 2,035,000 10,175,000 2,150,000 2,150,000 2,150,000 2,150,000 2,150,000 10,750,000 0 0 0 0 0 0 100,000 100,000 100,000 100,000 100,000 500,000 449,000 434,000 419,000 404,000 389,000 389,000 203,500 203,500 203,500 203,500 203,500 203,500 245,500 230,500 215,500 200,500 185,500 185,500 City of El Mirage | Budget Book 2022 Page 49 156 Beginning Balance Revenues (1) Bond Proceeds Expenditures (2) Debt Service Capital Transfers In/(Out) Subtotal Ending Balance Capital Streets FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary (586,500) 5,974,500 5,474,500 4,974,500 2,474,500 (586,500) 8,900,000 0 0 0 0 8,900,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 500,000 500,000 500,000 2,500,000 2,474,500 6,474,500 (1,839,000) 0 0 0 0 (1,839,000) 5,974,500 5,474,500 4,974,500 2,474,500 0 0 5,974,500 5,474,500 4,974,500 2,474,500 0 0 141 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance Dial-A-Ride (LTAF) FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary 208,000 162,500 79,500 34,000 0 208,000 95,000 95,000 95,000 95,000 95,000 475,000 140,500 140,500 140,500 140,500 140,500 702,500 0 37,500 0 0 0 37,500 0 0 0 11,500 45,500 57,000 162,500 79,500 34,000 0 0 0 0 0 0 0 0 0 162,500 79,500 34,000 0 0 0 128 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance Police Towing FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary 226,000 217,000 209,000 202,000 196,000 226,000 41,000 42,000 43,000 44,000 45,000 215,000 50,000 50,000 50,000 50,000 50,000 250,000 0 0 0 0 0 0 0 0 0 0 0 0 217,000 209,000 202,000 196,000 191,000 191,000 0 0 0 0 0 0 217,000 209,000 202,000 196,000 191,000 191,000 149 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance Special Projects FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary 174,000 0 0 0 0 174,000 10,013,000 9,937,500 9,900,000 10,150,000 9,900,000 49,900,500 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 50,000,000 287,000 37,500 0 250,000 0 574,500 100,000 100,000 100,000 100,000 100,000 500,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Citywide Total Beginning Balance Revenues (1) Expenditures (2) Debt Service Bond Proceeds Capital Transfers In/(Out) Subtotal Reserve Ending Balance FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 5 YR Summary 59,662,500 71,719,000 65,943,500 53,730,000 44,453,500 59,662,500 75,906,500 59,972,500 60,273,000 61,222,500 61,684,500 319,059,000 55,062,000 57,556,000 60,876,500 63,707,500 67,088,000 304,290,000 1,840,000 1,840,000 1,840,000 1,727,000 1,007,000 8,254,000 0 0 0 17,000,000 0 17,000,000 6,948,000 6,352,000 9,770,000 22,064,500 4,967,500 50,102,000 0 0 0 0 0 0 71,719,000 65,943,500 53,730,000 44,453,500 33,075,500 33,075,500 16,338,500 16,415,500 16,496,500 16,580,500 16,667,500 16,667,500 55,380,500 49,528,000 37,233,500 27,873,000 16,408,000 16,408,000 City of El Mirage | Budget Book 2022 Page 50 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 FY 2022, four primary factors were identified in Court, Administration, Police and residential population and are listed below: The City desired to enhance and expand Court services leading to staffing increases and changes. A full-time Deputy City Manager position was created to address increased administrative responsibilities and organizational growth. The implementation of a new Memorandum of Understanding (MOU) with the Police Association addressed not only salaries and benefits, but training and operational costs. The impact of census data could negatively affect the City's allocation of State Shared Revenues used to support general operations. As a city approaching residential build out, the budget focuses on maintaining and incrementally improving service delivery while keeping taxes and fees low. Factors Affecting Economic Conditions The City's economic goal is to create a community that provides its residents the opportunity to purchase any good or service they desire without having to leave the City limits. El Mirage 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. The number of companies operating in El Mirage currently stands at 1,671 according to the 2012 Survey of Business Owners. The COVID-19 pandemic has made significant retail growth challenging, resulting in an over reliance 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. Regarding 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. Water rates have stabilized 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. 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 new GFOA Budget Award criteria. Complete fire and police operations reviews. Establish a policy and plan to address Public Safety Retirement Pension shortfalls. Complete a master facilities plan. Address turnover and transition by overlapping retirees with replacements. This year's priorities are similar to last year in that the primary focus of the budget is to expand and refine internal processes and procedures while previous budgets focused on increasing external services and facilities. City of El Mirage | Budget Book 2022 Page 51 Issues Due to limited commercial and retail development, the cost to provide services and inflation continue to outpace growth. 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 2022 Page 52 Personnel Changes Through the budget process, Council authorized four new positions and changes in status for existing positions. The Police Department added Analytical Research Specialist, Civilian Investigator and Detective. The Finance Director and Deputy City Manager (DCM) will be split into separate positions creating and moving the DCM to the Administration Department. In the City Clerk's office, the Administrative Assistant was moved from part-time to full-time to assist with increasing activity. To enhance and expand services, court had staffing increases and changes. General Fund Authorized Positions for Fiscal Year ending June 30 GENERAL FUND City Clerk Administration Information Technology Human Resources Financial Services PW - Parks PW - Facilities Management PW - Fleet DS - Administration DS - Engineering DS - Code Compliance DS - Building Safety Police Fire TOTAL GENERAL FUND 2019 2020 1.6 7.0 4.0 3.0 3.5 7.8 3.0 1.0 3.0 4.0 4.0 3.0 64.5 34.0 143.4 1.6 8.0 4.0 3.0 7.5 7.8 3.0 1.0 3.3 4.0 3.0 3.0 69.0 31.0 149.2 2021 1.6 8.0 5.0 3.0 7.5 7.8 3.0 1.0 3.3 4.0 3.0 3.0 69.5 31.0 150.7 2022 Change 2.0 10.0 5.0 3.0 6.5 7.8 3.0 1.0 3.5 4.0 3.0 3.0 72.0 31.0 154.8 0.4 2.0 0.0 0.0 -1.0 0.0 0.0 0.0 0.2 0.0 0.0 0.0 2.5 0.0 4.1 FY22 General Fund Positions by Department City Clerk 2 Human Resources 3 Information Technology 5 Financial Services 7 Administration 10 Public Works 12 Police 72 Development Services 14 Fire 31 Enterprise Funds Wastewater Operations Water Operations Customer Service Administration TOTAL ENTERPRISE FUNDS City of El Mirage | Budget Book 2022 2019 2020 2021 2022 8.0 7.0 7.0 7.0 10.0 11.0 11.0 11.0 6.0 6.0 6.0 6.0 4.0 2.0 2.0 2.0 28.0 26.0 26.0 26.0 Change 0.0 0.0 0.0 0.0 0.0 Page 53 FY22 Enterprise Funds Positions by Department Administration 2 Customer Service 6 Water Operations 11 Wastewater Operation 7 Special Revenue Funds Court HURF TOTAL SPECIAL REVENUE FUNDS 2019 2020 2021 2022 11.1 10.1 10.0 10.5 4.0 4.0 4.0 4.0 15.1 14.1 14.0 14.5 Change 0.5 0.0 0.5 FY22 Special Revenue Funds Positions by Fund HURF 4 Court 11 Total Non-Elected Positions Elected Positions TOTAL POSITIONS FOR CITY City of El Mirage | Budget Book 2022 2019 186.5 7.0 193.5 2020 189.3 7.0 196.3 2021 190.8 7.0 197.8 2022 Change 195.4 1.9 7.0 0.0 202.4 1.9 Page 54 Citywide Positions by Fund Type Elected Positions 7 Total Special Revenue Funds 15 Total Enterprise Fund 26 Total General Fund 155 City of El Mirage | Budget Book 2022 Page 55 FUND SUMMARIES City of El Mirage | Budget Book 2022 Page 56 The General Fund is the primary fund for most City operations and a significant portion the expenditures are directed towards police and fire operations. General Summary The City of El Mirage is projecting $40.15M of revenue in FY2022, which represents a 42.7% increase over the prior year. Budgeted expenditures are projected to increase by 27.9% or $7.44M to $34.14M in FY2022. For more details, see "General Fund Departments" section. $50M $40M $30M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $20M $10M $0 FY2018 FY2019 FY2020 FY2021 FY2022 Where General Fund $ Comes From FY22 Charges for Services 235,000 License & Permits 535,000 Franchise Fees 700,000 Fees 955,000 Transfers 12,430,000 Primary Property Tax 2,600,000 State Shared Revenes 10,525,000 City Sales Taxes 12,000,000 City of El Mirage | Budget Book 2022 Page 57 Revenues Transfers In increased significantly this year due to the American Rescue Plan Act of 2021, which is recognized as a revenue in the General Fund and as an expenditure, transfer out, in the Grant Fund. Overall, intergovernmental, property taxes, and city sales tax make up about 90 percent of the revenues in the General Fund. 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. Budgeted and Historical 2022 Revenues 50 40 30 s n oi l li M 20 10 0 Program Transfers 220 2Y F 120 2Y F 020 2Y F 910 2Y F 810 2Y F Other Financing Sources General Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY21 vs. FY22 % Change FY2021 Budgeted vs. FY2022 Budgeted ($ Change) License $92,717 $30,000 $35,000 16.7% $5,000 Total License: $92,717 $30,000 $35,000 16.7% $5,000 Permits $729,198 $225,000 $500,000 122.2% $275,000 Total Permits: $729,198 $225,000 $500,000 122.2% $275,000 Fees $958,571 $440,000 $955,000 117% $515,000 Total Fees: $958,571 $440,000 $955,000 117% $515,000 Charges for Service $115,985 $100,000 $85,000 -15% -$15,000 Rent $148,685 $145,000 $150,000 3.4% $5,000 $264,670 $245,000 $235,000 -4.1% -$10,000 Revenue Source Program Charges for Services Charges for Service Total Charges for Service: City of El Mirage | Budget Book 2022 Page 58 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY21 vs. FY22 % Change FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $21,321 $10,000 $15,000 50% $5,000 $21,321 $10,000 $15,000 50% $5,000 Auction Proceeds $30,105 $15,000 $30,000 100% $15,000 Unclassified Revenuese $169,317 $0 $0 0% $0 Reimburements $39,737 $10,000 $15,000 50% $5,000 Recovery From Prior Year $2,653 $0 $0 0% $0 $241,813 $25,000 $45,000 80% $20,000 $2,308,290 $975,000 $1,785,000 83.1% $810,000 Grants $42,589 $40,000 $45,000 12.5% $5,000 Contributions-Donations $3,389 $0 $0 0% $0 Total Operating Grants and Contributions: $45,978 $40,000 $45,000 12.5% $5,000 $2,354,268 $1,015,000 $1,830,000 80.3% $815,000 Property $2,019,133 $2,325,000 $2,600,000 11.8% $275,000 City Sales $10,656,968 $8,675,000 $12,000,000 38.3% $3,325,000 Franchise $534,801 $750,000 $700,000 -6.7% -$50,000 Total Taxes: $13,210,902 $11,750,000 $15,300,000 30.2% $3,550,000 Shared Income $4,228,260 $4,725,000 $4,665,000 -1.3% -$60,000 Shared Auto-Gas-Transport $1,321,019 $1,665,000 $1,660,000 -0.3% -$5,000 Fines and Forfeitures Other Total Fines and Forfeitures: Other Total Other: Total Charges for Services: Operating Grants and Contributions Total Program: General Taxes Unrestricted State Revenue Intergovernmental Shared Sales $3,265,304 $5,180,000 $4,200,000 -18.9% -$980,000 $8,814,583 $11,570,000 $10,525,000 -9% -$1,045,000 $8,814,583 $11,570,000 $10,525,000 -9% -$1,045,000 $485,000 $600,000 $65,000 -89.2% -$535,000 $485,000 $600,000 $65,000 -89.2% -$535,000 Total General: $22,510,485 $23,920,000 $25,890,000 8.2% $1,970,000 Transfers $3,280,000 $3,205,000 $12,430,000 287.8% $9,225,000 Total Intergovernmental: Total Unrestricted State Revenue: Unrestricted Investment Earnings Investment Earnings Total Unrestricted Investment Earnings: Total Transfers: $3,280,000 $3,205,000 $12,430,000 287.8% $9,225,000 Total Revenue Source: $28,144,753 $28,140,000 $40,150,000 42.7% $12,010,000 City of El Mirage | Budget Book 2022 Page 59 City Sales Tax City sales tax revenues account for approximately 30% all budgeted General Fund Revenues and increased by $3.3M due to the recent Wayfair Decision allowing taxation of internet sales and increased construction sales tax. 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. For the upcoming budget year, the City is projecting to collect $12,000,000 in City sales tax. This amount is approximately 38% above the budgeted collections for the past year. City Sales Tax Collections 15,000,000 10,000,000 seulaV 5,000,000 0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Building Permits Construction is a cyclical business. The City has seen a small rebound in building permits due to a few commercial projects and the completion of a subdivision by Lennar Homes. Compared to permit activity from the early 2000s, and other revenue sources, building permits are no longer considered a primary revenue source for the City. The following chart shows building permit fee collections for the past 10 fiscal years with the past year being an estimate. Building Permits 1,000,000 750,000 seulaV 500,000 250,000 0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 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 in budget of $50,000 compared to the previous year has been budgeted for Fiscal Year 2022 based on budget to actuals for prior years.. City of El Mirage | Budget Book 2022 Page 60 All Other Fees Grants, Charges for Services, Fines and Forfeitures, Fees and Miscellaneous revenue as well as Business Licenses of $35,000 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 $1,395,000 or approximately 3 percent of General Fund revenue for Fiscal Year 2022. 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. The FY22 Fee Schedule  can be seen by clicking on the hyperlink. Property Tax A primary property tax of $1 million was approved in Fiscal Year 2004. The City voted to increase the primary levy resulting in a decrease in the primary property tax. 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. Primary Property Tax is becoming a larger percentage primarily due to new industrial development in the City's southern section. The following chart provides actual information except for the current year budget and the past year estimate. Fees and Property Tax 4,000,000 3,000,000 seulaV 2,000,000 1,000,000 0 2012 2013 2014 2015 Franchise Fees City of El Mirage | Budget Book 2022 2016 2017 Property Tax 2018 2019 2020 2021 2022 All Other Fees Page 61 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; 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 the budget process. The Voter Authorized Local Revenues are expected decrease due to the impact of COVID19. State Sales Tax — The estimate is approximately 19 percent lower than the budgeted 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 is 2 percent higher than last year’s budget. 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) — Based on consensus estimates and signs of growth, VLT estimates appear to be higher than the budgeted amount for FY21, but are conservatively budgeted slightly lower for FY22 due to timing. The following table shows previous years of collections, as well as the estimate for the past fiscal year and the budget for the 2022 fiscal year. State Shared Revenue 12,500,000 10,000,000 seulaV 7,500,000 State Shared Sales Tax State Shared Income Tax Vehicle License Tax 5,000,000 2,500,000 0 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Expenditures by Expense Type Budgeted Expenditures by Expense Type Transfers and Contingencies (3.5%) Supplies (4.5%) Special Projects (11.3%) Capital Outlays/Projects (12.5%) Personnel Services (55.2%) Services (12.9%) City of El Mirage | Budget Book 2022 Page 62 Budgeted and Historical Expenditures by Expense Type 40 30 s n oi l li M 20 10 0 120 2Y F Supplies Services 220 2Y F 020 2Y F Transfers and Contingencies Capital Outlays/Projects 910 2Y F 810 2Y F Debt Service – Interest/Fees Special Projects Personnel Services Grey background indicates budgeted figures. 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 housing 154.8 of the 195.4 non-elected positions budgeted this year. Accordingly, approximately 55% of the General Fund budget is established to pay for salaries and benefits (personnel services). It is common for anywhere from 50 to 75 percent of General Fund expenses to be for personnel costs. 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. Contingency remains at $500,000 and any use requires Council notification as they are available for emergency needs or for unplanned opportunities such as grant matches or newly identified City needs. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) Personnel Services $14,085,596 $16,696,500 $18,784,000 12.5% $2,087,500 Supplies $1,119,867 $1,452,000 $1,543,500 6.3% $91,500 Services $3,088,567 $4,088,500 $4,403,500 7.7% $315,000 Special Projects $308,593 $836,000 $3,840,500 359.4% $3,004,500 Capital Outlays/Projects $744,589 $1,767,000 $4,257,500 140.9% $2,490,500 Debt Service – Interest/Fees $57,200 $281,500 $0 -100% -$281,500 $11,441,703 $1,576,000 $1,202,000 -23.7% -$374,000 $30,846,115 $26,697,500 $34,031,000 27.5% $7,333,500 Expense Objects Transfers and Contingencies Total Expense Objects: City of El Mirage | Budget Book 2022 Page 63 Fund Balance Projections $50M $40M $30M $20M $10M $0 FY2021 FY2022 Fund Balance City of El Mirage | Budget Book 2022 Page 64 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. In addition, the El Mirage City Court is committed to excellence in public service by treating everyone with dignity, respect and professionalism through overseeing the effective, efficient and ethical administration of justice to ensure it is accessible and dispensed impartially to all. Court Organizational Chart Summary The City of El Mirage is projecting $917K of revenue in FY2022, which represents a 56.9% increase over the prior year. Budgeted expenditures are projected to increase by 33.8% or $281K to $1.11M in FY2022. $1.25M $1M $750K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $500K $250K $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 65 Revenues The general reduction in fine revenues are largely due to the elimination of photo enforcement a few years ago. This is countered with an increase in transfers from the General Fund, which accounts for over half of the court's revenue. Nearly a third of the court's revenues from fines the court collects along with local cost, local default fee, and defensive driving revenues make up the 45 percent of revenue classified as programs. Budgeted and Historical 2022 Revenues 1 0.8 0.6 s n oi l li M 0.4 0.2 0 Program 220 2Y F 120 2Y F 020 2Y F 910 2Y F 810 2Y F General Transfers Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $460 $0 $0 0% $0 $260,534 $225,000 $280,000 24.4% $55,000 Revenue Source Program FORFEITURE REVENUE COURT FINES JCEF - LOCAL FUND $577 $0 $0 0% $0 LOCAL COST $5,204 $5,000 $5,000 0% $0 LOCAL DEFAULT FEE $60,070 $60,000 $45,000 -25% -$15,000 MISCELLANEOUS FEES $408 $0 $0 0% $0 WARRANT FEE $720 $0 $0 0% $0 CONFIDENTIAL ADDRESS FNDLOCAL $148 $0 $0 0% $0 DEFENSIVE DRIVING REVENUE $69,980 $45,000 $85,000 88.9% $40,000 $8 $0 $0 0% $0 CASH OVER/SHORT RECOVERY FROM PRIOR YEAR Total Program: $2,009 $0 $0 0% $0 $400,118 $335,000 $415,000 23.9% $80,000 City of El Mirage | Budget Book 2022 Page 66 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $6,523 $0 $0 0% $0 $6,523 $0 $0 0% $0 TRANSFER IN $332,500 $249,500 $502,000 101.2% $252,500 Total Transfers: $332,500 $249,500 $502,000 101.2% $252,500 Total Revenue Source: $739,142 $584,500 $917,000 56.9% $332,500 General INTEREST REVENUE Total General: Transfers Expenditures by Expense Type Expenditures in the court increased largely due to items previously expensed to the Court Enhancement Fund moving to the Court Fund in addition to changes in management and staff personnel costs at the court. Budgeted Expenditures by Expense Type Supplies (1.3%) Services (4.2%) Personnel Services (94.5%) City of El Mirage | Budget Book 2022 Page 67 Budgeted and Historical Expenditures by Expense Type 1.25 1 0.75 s n oi l li M 0.5 0.25 0 Services 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F Supplies Personnel Services Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $455,976 $600,000 $738,000 23% $138,000 Expense Objects Personnel Services SALARIES AND WAGES OVERTIME $3,765 $3,000 $3,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE $36,066 $81,000 $134,000 65.4% $53,000 SOCIAL SECURITY CONTRIBUTION $28,219 $38,000 $46,000 21.1% $8,000 MEDICARE CONTRIBUTION $6,600 $9,000 $11,000 22.2% $2,000 ASRS CONTRIBUTION $49,026 $56,000 $89,000 58.9% $33,000 $2,500 N/A $2,500 DEFERRED COMPENSATION WORKERS COMPENSATION $809 $2,000 $2,000 0% $0 UNEMPLOYMENT INSURANCE $404 $5,000 $5,000 0% $0 LABOR DISTRIBUTION -$591 $0 $20,500 N/A $20,500 Total Personnel Services: $580,274 $794,000 $1,051,000 32.4% $257,000 $3,005 $4,000 $4,000 0% $0 Supplies OFFICE SUPPLIES BUILDING JANITORIAL SUPPLIES $608 $0 $1,500 N/A $1,500 COMPUTER/PRINTER SUPPLIES $3,112 $4,000 $4,000 0% $0 EQUIPMENT/FURNITURE PURCHASE $310 $1,000 $1,000 0% $0 City of El Mirage | Budget Book 2022 Page 68 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) OPERATING MATERIAL & SUPPLIES $312 $1,500 $4,000 166.7% $2,500 COPIER USAGE/SUPPLIES/MAINT $238 $500 $500 0% $0 $7,584 $11,000 $15,000 36.4% $4,000 CONTRACTED SERVICES $2,178 $3,000 $3,000 0% $0 INTERPRETER $32,113 $7,500 $7,500 0% $0 $0 $7,000 N/A $7,000 $4,000 $4,000 0% $0 Total Supplies: Services ARMORED CAR SERVICES JURY POLL EXPENSES $1,083 PRINTING COST $1,502 $5,500 $5,500 0% $0 MAILING COST $1,293 $3,000 $3,000 0% $0 DUES-MEMBERSHIPS-FEES $675 $500 $1,500 200% $1,000 SUBSCRIPTIONS $3,194 $3,000 $3,000 0% $0 $9,000 N/A $9,000 BANK CHARGES/MERCHANT SERVICES MISCELLANEOUS EXPENSES -$11 $0 $3,000 N/A $3,000 Total Services: $42,027 $26,500 $46,500 75.5% $20,000 Total Expense Objects: $629,886 $831,500 $1,112,500 33.8% $281,000 Fund Balance Projections $500K $400K $300K $200K $100K $0 FY2021 FY2022 Fund Balance City of El Mirage | Budget Book 2022 Page 69 Significant Changes Increase in Personnel Services due to appointment of Presiding Judge. Increase in Supplies, Conferences, Seminars and Training requiring purchasing of materials, travel and conferences due to new hires and ending phase of virtual courses enacted during global pandemic. Accomplishments 1. Updated security software to operate court video surveillance system. 2. Maintained continual court operations during COVID19 pandemic. Implemented COVID19 mitigation measures to protect court users and staff that included: safety barriers/sneeze guards; increased cleaning schedule; limiting number of people in court at one time; adhering to masks wearing requirement; providing court users with masks; conducting temperature screening upon entry; providing all with hand sanitizer; separation of chairs in court for social distancing; and construction of an outside shade structure to protect court users from the heat. 3. Modified court forms and procedures to comport with state statutory authority, constitutional standards, and legal requirements. Objectives Meet all Minimum Accounting Standards (MAS) set forth by the Administrative Office of the Courts (AOC). Minimum Accounting Standards are requirements to ensure the safety of public monies and define roles and responsibilities of court personnel in complying with the requirements established by the Arizona Supreme Court. Explore court personnel needs and establish an effective and efficient organizational structure. Conduct a comprehensive security assessment and assemble a security committee to enhance and improve existing safety protocols and procedures within the court. Program Performance Strategic Initiative Program Performance Effective Meet and maintain all State Required Time Standards of case Government processing Actual FY 2019/20 Projected FY 2020/21 99% Civil 95% Criminal 96% DUI 91% Civil 98% Criminal 97% DUI Effective Total of 100 hours Adherence to Committee on Judicial Education and Training (COJET) Government completed Total of 100 hours completed Effective Timely transmission of Court Remittance reports to County, State and $1,110,935 Government Administrative Office of the Courts (AOC) $809,256 Target FY 2021/22 98% Civil 98% Criminal 93% DUI Project at least 130 hours completed $600,000 Analysis of Program Performance 1. Time Standards are measured from filing of complaint through disposition (e.g., dismissal, acquittal, or judgment and sentencing). Time Standards per case type: 98% disposition of civil charges within 90 days of filing; 98% disposition of criminal charges within 180 days of filing; 93% disposition Driving Under the Influence (DUI) charges within 180 days of filing. 2. The Committee on Judicial Education and Training (COJET) assists the Arizona Supreme Court in developing educational policies and standards for the court system, and is responsible for monitoring the quality of educational programs, recommending changes in policies and standards, and approving guidelines for accrediting training programs. 3. State Remittance reports consist of funds/surcharges owed to State and County from collection of court fines, fees and assessments. City of El Mirage | Budget Book 2022 Page 70 Court Enhancement 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 approved purposes. A court enhancement and security fee shall be imposed by the City Court on each order or agreement to pay any fine, sanction, penalty, or assessment, or to participate in any Courtauthorized diversion program. The court enhancement and security fee shall not be imposed on civil parking violations. The court enhancement and security fee shall be collected by the City Court for deposit into the City Court Enhancement and Security Fund. Summary The City of El Mirage is projecting $70K of revenue in FY2022, which represents a 22.2% decrease over the prior year. Budgeted expenditures are projected to decrease by 2.7% or $17.5K to $642K in FY2022. $1.25M $1M $750K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $500K $250K $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 71 City of El Mirage | Budget Book 2022 Page 72 Revenues The reduction in revenues over time to the fund is due to elimination of photo enforcement a few years ago. All revenues generated in the Court Enhancement Fund are classified under programs and nearly three-quarters of that revenue is from court tech fees. Budgeted and Historical 2022 Revenues 0.25 0.2 0.15 s n oi l li M 0.1 0.05 0 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F General Program Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) COURT TIME PMT REVENUE $13,918 $10,000 $10,000 0% $0 COURT FTG FEE REVENUE $12,441 $5,000 $10,000 100% $5,000 COURT TECH ACCT REVENUE $69,717 $60,000 $50,000 -16.7% -$10,000 $96,076 $75,000 $70,000 -6.7% -$5,000 $11,274 $15,000 $0 -100% -$15,000 Total General: $11,274 $15,000 $0 -100% -$15,000 Total Revenue Source: $107,350 $90,000 $70,000 -22.2% -$20,000 Revenue Source Program Total Program: General INTEREST REVENUE City of El Mirage | Budget Book 2022 Page 73 Expenditures by Expense Type Due to the Court Enhancement Fund's restrictions on allowable uses to the court, some previously recognized expenditures have been moved to the Court Fund, but rising costs in services created an overall increase in expenditures for the fund. Budgeted Expenditures by Expense Type Services (14.3%) Capital Outlays/Projects (85.7%) City of El Mirage | Budget Book 2022 Page 74 Budgeted and Historical Expenditures by Expense Type 0.7 0.6 0.5 s n oi l li M 0.4 0.3 0.2 0.1 0 Supplies 220 2Y F 120 2Y F 020 2Y F 910 2Y F 810 2Y F Personnel Services Services Capital Outlays/Projects Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) LABOR DISTRIBUTION $7,101 $20,500 $0 -100% -$20,500 Total Personnel Services: $7,101 $20,500 $0 -100% -$20,500 EQUIPMENT/FURNITURE PURCHASE $930 $0 $0 0% $0 BUILDING MAINTENANCE/REPAIRS $3,443 $0 $0 0% $0 SOFTWARE MAINT CONTRACT $567 $0 $0 0% $0 $4,940 $0 $0 0% $0 Expense Objects Personnel Services Supplies Total Supplies: Services PROFESSIONAL SERVICES $0 $0 $3,500 N/A $3,500 CONTRACTED SERVICES $24,500 $18,500 $24,500 32.4% $6,000 ARMORED CAR SERVICES $4,978 $7,000 $0 -100% -$7,000 SECURITY SERVICES $34,760 $45,500 $50,000 9.9% $4,500 TRAVEL AND PER DIEM $339 $3,000 $5,000 66.7% $2,000 CONFERENCE,SEMINARS & TRAINING $1,750 $3,000 $9,000 200% $6,000 City of El Mirage | Budget Book 2022 Page 75 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) BANK CHARGES/MERCHANT SERVICES $0 $9,000 $0 -100% -$9,000 MISCELLANEOUS EXPENSES $0 $3,000 $0 -100% -$3,000 $66,326 $89,000 $92,000 3.4% $3,000 $0 $550,000 $550,000 0% $0 $0 $550,000 $550,000 0% $0 $78,368 $659,500 $642,000 -2.7% -$17,500 Total Services: Capital Outlays/Projects BUILDING/DATA INFRAS. IMPROV. Total Capital Outlays/Projects: Total Expense Objects: Fund Balance Projections $1.25M $1M $750K $500K $250K $0 FY2021 FY2022 Fund Balance Significant Changes Increase to Professional Services of $3,000 for the Tri-Annual Audit of court operations. Increase in Security Services of $4,500 due to increase in contract fees. City of El Mirage | Budget Book 2022 Page 76 Towing 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". The El Mirage Police Department impounds vehicles, pursuant to Arizona Revised Statutes 28-3511, if the driver is in violation of ANY of the following: The driver's driving privilege is revoked for any reason. The driver has never had a driver's license or permit issued in Arizona or by any other jurisdiction. The driver is arrested for Extreme or Aggravated DUI. The driver is under legal drinking age and has been operating a vehicle with alcohol in their body. The driver has an ignition interlock requirement and no interlock installed. Or if ALL of the following apply: 1. The driver has no proof of insurance AND 2. The driver's license is canceled, or revoked or the driver has never been issued a driver's license AND 3. The driver is involved in an accident that results in either property damage or injury or death of another person. Vehicles towed under this statute are impounded for 30 days. Drivers have 10 days from the date of the tow to request a hearing to determine if the impound met the requirements of A.R.S. 28-3511. Some vehicles may qualify for an early release from impound. Summary The City of El Mirage is projecting $40K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 355% or $142K to $182K in FY2022. $200K $150K $100K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $50K $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 77 Revenues When a vehicle is eligible for release, an authorized release must be obtained from the El Mirage Police Department and the $150.00 administrative fee and towing fees must be paid before any vehicle will be released. This administrative fee is placed into the Police Towing Fund. All revneues are classified under programs. Budgeted and Historical 2022 Revenues 0.08 0.06 s n oi l li M 0.04 0.02 0 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F General Program Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $41,120 $40,000 $40,000 0% $0 $41,120 $40,000 $40,000 0% $0 $3,079 $0 $0 0% $0 Total General: $3,079 $0 $0 0% $0 Total Revenue Source: $44,199 $40,000 $40,000 0% $0 Revenue Source Program IMPOUND REVENUE(283511) Total Program: General INTEREST REVENUE City of El Mirage | Budget Book 2022 Page 78 Expenditures by Expense Type For the FY2021-2022 budget year, the Police Towing Fund expenditures are in excess of the revenues to spend down the fund balance. Budgeted Expenditures by Expense Type Services (4.4%) Personnel Services (17.6%) Special Projects (58.8%) Supplies (19.2%) City of El Mirage | Budget Book 2022 Page 79 Budgeted and Historical Expenditures by Expense Type 0.2 0.15 s n oi l li M 0.1 0.05 0 Personnel Services Supplies 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F Services Special Projects Grey background indicates budgeted figures. Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) LABOR DISTRIBUTION $26,919 $24,000 $32,000 33.3% $8,000 Total Personnel Services: $26,919 $24,000 $32,000 33.3% $8,000 $7,000 N/A $7,000 $0 -100% -$7,000 $28,000 N/A $28,000 $35,000 400% $28,000 Expense Objects Personnel Services Supplies MEDICAL EQUIPMENT/SUPPLIES $0 OPERATING MATERIAL & SUPPLIES $0 SOFTWARE MAINT CONTRACT $0 Total Supplies: $0 $7,000 $7,000 Services DUES-MEMBERSHIPS-FEES Total Services: $7,700 $9,000 $8,000 -11.1% -$1,000 $7,700 $9,000 $8,000 -11.1% -$1,000 Special Projects SPECIAL PROJECTS $0 $107,000 N/A $107,000 Total Special Projects: $0 $107,000 N/A $107,000 City of El Mirage | Budget Book 2022 Page 80 Name FY2021 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) Total Expense Objects: $34,619 $40,000 $182,000 355% $142,000 Fund Balance Projections $250K $200K $150K $100K $50K $0 FY2021 FY2022 Fund Balance Significant Changes Increased the Labor Distribution to cover the cost of the towing coordinator. Moved Medical Equipment/Supplies from Police General Fund to Towing. Increased Special Projects by $107,000 with items listed below to spend down the fund balance. Special Projects: License plate reader database access Axon Interview Rooms year two cost Two Mobile Data Computers for Investigations (CIB) Bullet catcher w/accessories 30 Patrol Rifles with equipment New sworn officer equipment New P.T. Civilian Investigator equipment LTO Tape Drive/ Cellebrite Data Storage City of El Mirage | Budget Book 2022 $12,500 $15,500 $8,000 $5,500 $55,500 $21,500 $12,500 $4,000 Page 81 HURF The highway user revenue fund (HURF) is responsible for the upkeep 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. Organizational Chart Summary The City of El Mirage is projecting $2.38M of revenue in FY2022, which represents a 24.1% decrease over the prior year. Budgeted expenditures are projected to decrease by 3.5% or $147K to $4.07M in FY2022. City of El Mirage | Budget Book 2022 Page 82 $5M $4M $3M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $2M $1M $0 FY2018 FY2019 FY2020 FY2021 FY2022 Revenues The decrease in HURF revenues is from a reduction in state shared revenue allocation of fuel tax and vehicle registration fees related to COVID19 and people driving less. All revenues in this fund are classified under programs. Budgeted and Historical 2022 Revenues 3.5 3 2.5 s n oi l li M 2 1.5 1 0.5 0 Transfers 220 2Y F 120 2Y F 020 2Y F 910 2Y F 810 2Y F General Program Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 83 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $2,194,875 $2,510,000 $2,380,000 -5.2% -$130,000 $2,194,875 $2,510,000 $2,380,000 -5.2% -$130,000 Revenue Source Program HURF/STATE GASOLINE TAX Total Program: General INTEREST REVENUE Total General: $12,043 $0 $0 0% $0 $12,043 $0 $0 0% $0 Transfers TRANSFER IN $856,500 $626,500 $0 -100% -$626,500 Total Transfers: $856,500 $626,500 $0 -100% -$626,500 Total Revenue Source: $3,063,418 $3,136,500 $2,380,000 -24.1% -$756,500 City of El Mirage | Budget Book 2022 Page 84 Expenditures by Expense Type The capital projects Pavement Management Program, Cheryl Drive Design, and Neighborhood Traffic Calming Program account for nearly 40% of the HURF expenditures. Budgeted Expenditures by Expense Type Supplies (5.3%) Personnel Services (7.9%) Services (22.3%) Capital Outlays/Projects (64.4%) City of El Mirage | Budget Book 2022 Page 85 Budgeted and Historical Expenditures by Expense Type 5 4 3 s n oi l li M 2 1 0 Transfers and Contingencies Services 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F Special Projects Personnel Services Supplies Capital Outlays/Projects Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $169,746 $193,000 $202,000 4.7% $9,000 Expense Objects Personnel Services SALARIES AND WAGES OVERTIME $6,075 $5,000 $5,000 0% $0 $0 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE $41,374 $47,000 $51,000 8.5% $4,000 SOCIAL SECURITY CONTRIBUTION $10,155 $13,000 $14,000 7.7% $1,000 ON CALL PAY MEDICARE CONTRIBUTION $2,375 $4,000 $4,000 0% $0 ASRS CONTRIBUTION $21,192 $27,000 $29,000 7.4% $2,000 WORKERS COMPENSATION $9,178 $8,000 $6,000 -25% -$2,000 UNEMPLOYMENT INSURANCE $101 $2,000 $2,000 0% $0 $260,196 $309,000 $323,000 4.5% $14,000 SMALL TOOLS/EQUIP/PARTS $1,061 $2,500 $2,500 0% $0 FUEL AND LUBRICANTS $10,885 $15,000 $15,000 0% $0 Total Personnel Services: Supplies SAFETY EQUIPMENT/SUPPLIES $1,627 $3,000 $3,000 0% $0 STREET SIGN EXPENSES $14,593 $26,000 $26,000 0% $0 CHEMICALS $10,743 $9,000 $9,000 0% $0 ASPHALT/COAL MATERIAL $2,639 $4,500 $4,500 0% $0 City of El Mirage | Budget Book 2022 Page 86 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $2,886 $6,000 $6,000 0% $0 $0 $3,000 $3,000 0% $0 $13,474 $11,000 $11,000 0% $0 $0 $7,000 N/A $7,000 OTHER MAINTENANCE/REPAIRS $4,463 $21,000 $14,000 -33.3% -$7,000 TRAFFIC SIGNAL MAINT/REPAIRS $108,276 $114,500 $114,500 0% $0 $170,646 $215,500 $215,500 0% $0 $264,771 $324,500 $324,500 0% $0 EQUIPMENT RENT/LEASES $0 $2,500 $2,500 0% $0 SECURITY/ALARM SERVICE $74 $0 EQUIPMENT/FURNITURE PURCHASE IRRIGATION SUPPLIES OPERATING MATERIAL & SUPPLIES VEHICLE MAINTENANCE/REPAIRS Total Supplies: Services CONTRACTED SERVICES TRAVEL AND PER DIEM $0 0% $0 $500 N/A $500 CONFERENCE,SEMINARS & TRAINING $0 $2,000 $2,000 0% $0 PUBLISHING/ADVERTISEMENT COST $0 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES $1,475 $1,500 $1,500 0% $0 WIRELESS COMMUNICATIONS $5,913 $3,000 $4,000 33.3% $1,000 BUILDING WATER/SEWER SERVICES $12,000 N/A $12,000 LANDSCAPING/IRRIGATION $130,000 N/A $130,000 STREET/TRAFFIC LIGHT ELEC Total Services: $423,095 $430,000 $430,000 0% $0 $695,328 $764,000 $907,500 18.8% $143,500 Special Projects SPECIAL PROJECTS $399,053 $0 $0 0% $0 Total Special Projects: $399,053 $0 $0 0% $0 $0 $106,000 $112,500 6.1% $6,500 VEHICLES $43,951 $47,000 $47,000 0% $0 TRAFFIC SIGNAL IMPROVEMENTS $517,420 $2,771,500 $2,400,500 -13.4% -$371,000 $60,000 N/A $60,000 Capital Outlays/Projects FIELD EQUIPMENT PURCHASE LAND IMPROVEMENTS Total Capital Outlays/Projects: Total Expense Objects: $561,371 $2,924,500 $2,620,000 -10.4% -$304,500 $2,086,594 $4,213,000 $4,066,000 -3.5% -$147,000 City of El Mirage | Budget Book 2022 Page 87 Fund Balance Projections $2M $1.5M $1M $500K $0 FY2021 FY2022 Fund Balance Significant Changes Increase in Vehicle Maintenance to account for HURF related vehicle repairs. Decrease in Other Maintenance to offset HURF related vehicle repairs. Decrease in Capital Outlays/Projects due to the completion of capital projects. Accomplishments 1. Streets division replaced 2% of the City's street signs as part of the street sign replacement program. 2. Streets division completed preventative maintenance on over 300,000 square yards of roadways in FY21. Objectives Maintain cost/lane mile of road within 3% of previous fiscal year Replace minimum of 3% of street signs annually Perform street sweeping over entire City network minimum of once per month Begin selective "mill and overlay" projects as part of the City's pavement management program Program Performance Strategic Initiative Program Performance Actual FY 2019/20 Projected FY 2020/21 Target FY 2021/22 Superior Infrastructure Cost per lane mile of roadway -13.7% 0% +3% Quality Lifestyle Street signs replaced annually 2% 4% 3% Quality Lifestyle Street sweeping cycles annually 12 12 12 Analysis of Program Performance: 1. Operational cost/lane mile of roadway decreased by 13.7% from FY19 to FY20 2. An estimated 2% of the city’s street signs were replaced in FY20. 3. The streets division completed 12 sweeping cycles in FY20. City of El Mirage | Budget Book 2022 Page 88 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. Dial-A-Ride Summary The City of El Mirage is projecting $95K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 25.3% or $38K to $188K in FY2022. $500K $400K $300K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $200K $100K $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 89 Revenues All revenues in this fund are classified under programs and comes from the City's allocation of the Arizona Lottery Funds. Budgeted and Historical 2022 Revenues 0.12 0.1 0.08 s n oi l li M 0.06 0.04 0.02 0 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F General Program Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $0 $95,000 $95,000 0% $0 $0 $95,000 $95,000 0% $0 $3,159 $0 $0 0% $0 Revenue Source Program LTAF/LOTTERY REVENUE SHARING Total Program: General INTEREST REVENUE Total General: $3,159 $0 $0 0% $0 Total Revenue Source: $3,159 $95,000 $95,000 0% $0 City of El Mirage | Budget Book 2022 Page 90 Expenditures by Expense Type Budgeted Expenditures by Expense Type Services (100%) Budgeted and Historical Expenditures by Expense Type 0.2 0.15 s n oi l li M 0.1 0.05 0 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F Capital Outlays/Projects Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 91 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) Expense Objects Services CONTRACTED SERVICES $75,563 $150,000 $188,000 25.3% $38,000 Total Services: $75,563 $150,000 $188,000 25.3% $38,000 Total Expense Objects: $75,563 $150,000 $188,000 25.3% $38,000 Fund Balance Projections $300K $250K $200K $150K $100K $50K $0 FY2021 FY2022 Fund Balance Significant Changes The City received $92,467 in its annual allocation from the Arizona Lottery Fund. The local dial-a-ride contract through a competitive bid process is with Northwest Valley Connect. The City will use its Arizona Lottery Funds (ALF/LTAF) to pay for these programs. City of El Mirage | Budget Book 2022 Page 92 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 N/A (0) of revenue in FY2022, which represents a 100% decrease over the prior year. Budgeted expenditures are projected to decrease by 100% or $1.1M to N/A (0) in FY2022 due to the City not receiving CDBG money. $1.25M $1M $750K Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $500K $250K $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 93 Grants The Special Projects Fund tracks grants and donations dedicated for a specific purpose or when an accounting of use must be reported to the grantee. The City continues to seek and apply for funding that supports its mission. Community Development Block Grants (CDBG) and Local Transportation Assistance Funds (LTAF or ALF) are recorded in separate funds. Summary The City of El Mirage is projecting $20.65M of revenue in FY2022, which represents a 84.8% increase over the prior year. Budgeted expenditures are projected to increase by 81.6% or $9.55M to $21.25M in FY2022. $25M $20M $15M Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $10M $5M $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 94 Revenues The revenues increased significantly this year due to the American Rescue Plan Act of 2021 providing the City close to $8.5M, which is recognized as Federal Grant revenue, then an expenditure as a transfer out to the General Fund. There are several grants the City has received and applied for that operate on different calendars including the federal fiscal year (Oct. 1-Sept. 30). The City budgets for unclassified revenues for unexpected grant money that the City may receive during the year. Budgeted and Historical 2022 Revenues 25 20 15 s n oi l li M 10 5 0 Transfers 220 2Y F 120 2Y F 020 2Y F 910 2Y F 810 2Y F General Program Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $0 $10,000,000 $10,000,000 0% $0 Revenue Source Program UNCLASSIFIED REVENUES GRANTS $0 $616,000 $0 -100% -$616,000 FEDERAL GRANTS $188,433 $180,000 $9,827,000 5,359.4% $9,647,000 DPS - GIITEM GRANT $63,405 $97,000 $97,000 0% $0 STATE GRANTS $28,006 $30,000 $49,000 63.3% $19,000 GRANT REVENUE $135,122 $40,000 $461,500 1,053.8% $421,500 DYSART RESOURCE OFFICER GRANT $58,182 $102,000 $102,500 0.5% $500 OFFCER SAFTY EQUIP-ARS12116.4 $12,848 $10,000 $10,000 0% $0 $485,997 $11,075,000 $20,547,000 85.5% $9,472,000 Total Program: General City of El Mirage | Budget Book 2022 Page 95 Name FY2020 Actual INTEREST REVENUE Total General: FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $1,347 $0 $0 0% $0 $1,347 $0 $0 0% $0 Transfers TRANSFER IN $100,000 $100,000 $100,000 0% $0 Total Transfers: $100,000 $100,000 $100,000 0% $0 Total Revenue Source: $587,344 $11,175,000 $20,647,000 84.8% $9,472,000 Expenditures by Expense Type The expenditures increased significantly from the previous year due to the American Rescue Plan Act of 2021 providing close to $8.5M, which is recognized as a transfer out to the General Fund. The "Other Financing Uses" that make up nearly half of the expenditures for the Grant Fund are for unexpected grant money that the City may receive during the year. Labor Distribution is from Police Department to Grants Fund for grants such as School Resource Officer, Drug Enforcement Administriation, and others Budgeted Expenditures by Expense Type Special Projects (0.6%) Personnel Services (1.8%) Services (3.3%) Capital Outlays/Projects (3.4%) Supplies (3.7%) Other Financing Uses (47.1%) Transfers and Contingencies (40.1%) City of El Mirage | Budget Book 2022 Page 96 Budgeted and Historical Expenditures by Expense Type 25 20 15 s n oi l li M 10 5 0 Personnel Services Supplies 220 2Y F 120 2Y F 020 2Y F 910 2Y F 810 2Y F Special Projects Capital Outlays/Projects Other Financing Uses Services Transfers and Contingencies Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) LABOR DISTRIBUTION $268,976 $458,500 $373,500 -18.5% -$85,000 LABOR DISTRIBUTION $578 $3,500 $1,500 -57.1% -$2,000 Total Public Safety: $269,553 $462,000 $375,000 -18.8% -$87,000 Total Personnel Services: $269,553 $462,000 $375,000 -18.8% -$87,000 OPERATING MATERIAL & SUPPLIES $0 $0 $721,000 N/A $721,000 Total General Government: $0 $0 $721,000 N/A $721,000 $0 $0 $1,000 N/A $1,000 OFFICE SUPPLIES $142 $0 $0 0% $0 UNIFORMS $800 $0 $0 0% $0 $39,870 $0 $9,500 N/A $9,500 Expense Objects Personnel Services Public Safety Supplies General Government Public Safety K9 EXPENSES EQUIPMENT/FURNITURE PURCHASE City of El Mirage | Budget Book 2022 Page 97 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) OPERATING MATERIAL & SUPPLIES $9,340 $0 $19,500 N/A $19,500 SOFTWARE MAINT CONTRACT $1,400 $0 $5,000 N/A $5,000 EQUIPMENT/FURNITURE PURCHASE $4,935 $5,500 $30,500 454.5% $25,000 $56,487 $5,500 $65,500 1,090.9% $60,000 $56,487 $5,500 $786,500 14,200% $781,000 $0 $100,000 $682,000 582% $582,000 $0 $100,000 $682,000 582% $582,000 $0 $0 $21,500 N/A $21,500 TRAVEL AND PER DIEM $2,942 $0 $0 0% $0 CONFERENCE,SEMINARS & TRAINING $4,961 $0 $0 0% $0 Total Public Safety: Total Supplies: Services General Government MISCELLANEOUS EXPENSES Total General Government: Public Safety OTHER OUTSIDE SERVICES DUES-MEMBERSHIPS-FEES $3,133 $0 $0 0% $0 $11,036 $0 $21,500 N/A $21,500 $11,036 $100,000 $703,500 603.5% $603,500 $0 $2,000 $0 -100% -$2,000 TOHONO O' ODHAM NATION GRANT $158 $100,000 $75,000 -25% -$25,000 VETERANS' MEMORIAL $72 $0 $0 0% $0 Total General Government: $230 $102,000 $75,000 -26.5% -$27,000 $313 $0 $11,000 N/A $11,000 $0 $52,000 N/A $52,000 Total Public Safety: Total Services: Special Projects General Government SPECIAL EVENTS Public Safety POLICE DONATION EXPENSES GRANT INDIRECT COSTS Total Public Safety: $313 $0 $63,000 N/A $63,000 Total Special Projects: $544 $102,000 $138,000 35.3% $36,000 CAPITAL EQUIPMENT PURCHASE $0 $477,000 $427,000 -10.5% -$50,000 LAND IMPROVEMENTS $0 $256,000 $287,000 12.1% $31,000 Total General Government: $0 $733,000 $714,000 -2.6% -$19,000 VEHICLES $0 $160,000 $0 -100% -$160,000 CAPITAL EQUIPMENT PURCHASE $0 $35,500 $0 -100% -$35,500 Capital Outlays/Projects General Government Public Safety City of El Mirage | Budget Book 2022 Page 98 Name FY2020 Actual Total Public Safety: FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $0 $195,500 $0 -100% -$195,500 $0 $928,500 $714,000 -23.1% -$214,500 FUTURE GRANTS $0 $100,000 $0 -100% -$100,000 TRANSFER OUT $0 $0 $8,531,000 N/A $8,531,000 Total General Government: $0 $100,000 $8,531,000 8,431% $8,431,000 Total Transfers and Contingencies: $0 $100,000 $8,531,000 8,431% $8,431,000 Total Capital Outlays/Projects: Transfers and Contingencies General Government Other Financing Uses General Government OTHER FINANCING USES $0 $10,000,000 $10,000,000 0% $0 Total General Government: $0 $10,000,000 $10,000,000 0% $0 $0 $10,000,000 $10,000,000 0% $0 $337,620 $11,698,000 $21,248,000 81.6% $9,550,000 Total Other Financing Uses: Total Expense Objects: Fund Balance Projections $8M $6M $4M $2M $0 FY2021 FY2022 Fund Balance City of El Mirage | Budget Book 2022 Page 99 Capital Streets 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. Summary The City of El Mirage is projecting $317K of revenue in FY2022, which represents a 30.6% decrease over the prior year. Budgeted expenditures are projected to decrease by 5.1% or $774K to $14.55M in FY2022. $20M $15M $10M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $5M $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 100 Revenues Budgeted and Historical 2022 Revenues 15 12.5 10 s n oi l li M 7.5 5 2.5 0 General 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F Transfers Program Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $0 $307,000 $307,000 0% $0 $2,070,778 $0 $0 0% $0 $2,070,778 $307,000 $307,000 0% $0 $216,388 $150,000 $10,000 -93.3% -$140,000 $216,388 $150,000 $10,000 -93.3% -$140,000 TRANSFER IN $10,114,000 $0 $0 0% $0 Total Transfers: $10,114,000 $0 $0 0% $0 Total Revenue Source: $12,401,166 $457,000 $317,000 -30.6% -$140,000 Revenue Source Program UNCLASSIFIED REVENUES REIMBURSEMENTS Total Program: General INTEREST REVENUE Total General: Transfers City of El Mirage | Budget Book 2022 Page 101 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (3.4%) Capital Outlays/Projects (96.6%) Budgeted and Historical Expenditures by Expense Type 17.5 15 12.5 s n oi l li M 10 7.5 5 2.5 0 Special Projects 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F Debt Service – Interest/Fees Capital Outlays/Projects Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 102 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) NORTHERN PARKWAY PROJECT $500,000 $500,000 $500,000 0% $0 Total Highways and Streets: $500,000 $500,000 $500,000 0% $0 $500,000 $500,000 $500,000 0% $0 STREET IMPROVEMENTSCAPITAL $839,520 $13,979,500 $14,048,500 0.5% $69,000 Total Highways and Streets: $839,520 $13,979,500 $14,048,500 0.5% $69,000 Total Capital Outlays/Projects: $839,520 $13,979,500 $14,048,500 0.5% $69,000 $170,700 $332,000 $0 -100% -$332,000 EXCISE BOND PRINCIPLE $0 $510,000 $0 -100% -$510,000 TRUST/AGENCY FEES $900 $1,000 $0 -100% -$1,000 Total Highways and Streets: $171,600 $843,000 $0 -100% -$843,000 Total Debt Service – Interest/Fees: $171,600 $843,000 $0 -100% -$843,000 $1,511,120 $15,322,500 $14,548,500 -5.1% -$774,000 Expense Objects Special Projects Highways and Streets Total Special Projects: Capital Outlays/Projects Highways and Streets Debt Service – Interest/Fees Highways and Streets INTEREST Total Expense Objects: City of El Mirage | Budget Book 2022 Page 103 Fund Balance Projections $17.5M $15M $12.5M $10M $7.5M $5M $2.5M $0 FY2021 FY2022 Fund Balance Significant Changes No significant changes as the Northern Parkway Project is the same payment of $500,000 as last year. City of El Mirage | Budget Book 2022 Page 104 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 city 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 the 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 FY2022, which represents a 0.2% decrease over the prior year. Budgeted expenditures are projected to increase by 2.1% or $45K to $2.17M in FY2022. $20M $15M $10M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures $5M $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 105 Revenues The secondary property tax makes up nearly all the revenue in the Debt Service Fund as directed by state law. The $100,000 transfer is from the General Fund. Budgeted and Historical 2022 Revenues 12.5 10 7.5 s n oi l li M 5 2.5 0 Other Financing Sources 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F Program Transfers General Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $1,809,269 $2,030,000 $2,030,000 0% $0 Revenue Source SECONDARY PROPERTY TAX INTEREST REVENUE $11,496 $5,000 $0 -100% -$5,000 TRANSFER IN $100,000 $100,000 $100,000 0% $0 Total Revenue Source: $1,920,765 $2,135,000 $2,130,000 -0.2% -$5,000 City of El Mirage | Budget Book 2022 Page 106 Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt Service – Interest/Fees (100%) Budgeted and Historical Expenditures by Expense Type 12.5 10 7.5 s n oi l li M 5 2.5 0 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F Other Financing Uses Debt Service – Interest/Fees Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 107 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $455,581 $869,500 $860,000 -1.1% -$9,500 GADA - SERIES 2004 PRINCIPAL $0 $1,230,000 $1,285,000 4.5% $55,000 TRUST/AGENCY FEES $1,125 $30,500 $30,000 -1.6% -$500 Total General Government: $456,706 $2,130,000 $2,175,000 2.1% $45,000 Total Debt Service – Interest/Fees: $456,706 $2,130,000 $2,175,000 2.1% $45,000 $456,706 $2,130,000 $2,175,000 2.1% $45,000 Expense Objects Debt Service – Interest/Fees General Government INTEREST Total Expense Objects: Fund Balance Projections $600K $500K $400K $300K $200K $100K $0 FY2021 FY2022 Fund Balance Significant Changes The City continues to pay down existing debt and has not issued new General Obligation (GO) debt since 2017. As a result, interest payments are projected to decrease $9,500 while principal payments increase $55,000. City of El Mirage | Budget Book 2022 Page 108 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. The Water Fund includes the Irrigation Fund for audit purposes. There are five components to the Water Fund: Utilities' administration includes costs associated with the administrative aspects of management of the utilities' enterprise fund. Capital projects goal is maintaining a consistent and safe infrastructure for water delivery. Customer service is responsible for tracking and billing water use through the El Mirage utility system. Transfers between funds account for a variety of internal activity. Water operations houses the costs for the day-to-day operations of the water distribution and production systems. Organizational Chart City of El Mirage | Budget Book 2022 Page 109 City of El Mirage | Budget Book 2022 Page 110 Summary The City of El Mirage is projecting $9.55M of revenue in FY2022, which represents a 19.3% decrease over the prior year. Budgeted expenditures are projected to increase by 4.9% or $738.5K to $15.72M in FY2022. $20M $15M $10M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $5M $0 FY2018 FY2019 FY2020 FY2021 FY2022 Revenues City of El Mirage | Budget Book 2022 Page 111 Budgeted and Historical 2022 Revenues 12.5 10 7.5 s n oi l li M 5 2.5 0 Transfers 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F General Program Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) LATE FEE $122,947 $150,000 $75,000 -50% -$75,000 NEW METERS $43,402 $10,000 $15,000 50% $5,000 Revenue Source Program NEW WATER ACCOUNTS $57,645 $60,000 $50,000 -16.7% -$10,000 TURN OFF/ON FEES $100,635 $120,000 $60,000 -50% -$60,000 WATER RECHARGE FEE $372,128 $530,000 $530,000 0% $0 DOOR NOTICE FEES $352 $0 $0 0% $0 WATER SERVICE CHARGES $6,575,442 $8,500,000 $8,400,000 -1.2% -$100,000 UNCLASSIFIED REVENUES $121,228 $15,000 $15,000 0% $0 CASH OVER/SHORT -$89 $0 $0 0% $0 REIMBURSEMENTS $0 $2,005,000 $0 -100% -$2,005,000 RECOVERY FROM PRIOR YEAR $6 $0 $0 0% $0 GRANTS $0 $0 $150,000 N/A $150,000 $7,393,697 $11,390,000 $9,295,000 -18.4% -$2,095,000 $199,399 $285,000 $45,000 -84.2% -$240,000 $199,399 $285,000 $45,000 -84.2% -$240,000 Total Program: General INTEREST REVENUE Total General: City of El Mirage | Budget Book 2022 Page 112 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) TRANSFER IN $160,000 $160,000 $207,000 29.4% $47,000 Total Transfers: $160,000 $160,000 $207,000 29.4% $47,000 Total Revenue Source: $7,753,096 $11,835,000 $9,547,000 -19.3% -$2,288,000 Transfers Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (3.2%) Services (7.8%) Capital Outlays/Projects (25.7%) Depreciation (9.5%) Special Projects (10.7%) Personnel Services (11.5%) Transfers and Contingencies (19.8%) Debt Service – Interest/Fees (11.7%) City of El Mirage | Budget Book 2022 Page 113 Budgeted and Historical Expenditures by Expense Type 17.5 15 12.5 s n oi l li M 10 7.5 5 2.5 0 Supplies Special Projects Transfers and Contingencies 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F Loss On Assets Depreciation Debt Service – Interest/Fees Services Personnel Services Capital Outlays/Projects Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $151,446 $180,000 $188,000 4.4% $8,000 $59 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $12,583 $15,000 $16,000 6.7% $1,000 SOCIAL SECURITY CONTRIBUTION $9,169 $12,000 $12,000 0% $0 Expense Objects Personnel Services Business Type SALARIES AND WAGES OVERTIME MEDICARE CONTRIBUTION $2,144 $3,000 $3,000 0% $0 ASRS CONTRIBUTION $18,347 $22,000 $24,000 9.1% $2,000 $7,000 N/A $7,000 DEFERRED COMPENSATION WORKERS COMPENSATION $1,620 $4,000 $3,000 -25% -$1,000 UNEMPLOYMENT INSURANCE $50 $1,000 $1,000 0% $0 LABOR DISTRIBUTION $330,000 $330,000 $191,000 -42.1% -$139,000 SALARIES AND WAGES $499,292 $657,000 $624,000 -5% -$33,000 OVERTIME $37,976 $24,000 $40,000 66.7% $16,000 ON CALL PAY $0 $10,000 $10,000 0% $0 COMP TIME $1,847 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $92,281 $127,000 $132,000 3.9% $5,000 SOCIAL SECURITY CONTRIBUTION $31,958 $43,000 $42,000 -2.3% -$1,000 MEDICARE CONTRIBUTION $7,474 $11,000 $10,000 -9.1% -$1,000 City of El Mirage | Budget Book 2022 Page 114 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) ASRS CONTRIBUTION $64,416 $88,000 $88,000 0% $0 WORKERS COMPENSATION $14,679 $31,000 $21,000 -32.3% -$10,000 UNEMPLOYMENT INSURANCE $313 $3,000 $3,000 0% $0 LABOR DISTRIBUTION -$27,000 -$27,000 -$27,000 0% $0 SALARIES AND WAGES $247,402 $271,000 $287,000 5.9% $16,000 OVERTIME $2,393 $5,000 $5,000 0% $0 COMP TIME $713 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $58,142 $68,000 $67,000 -1.5% -$1,000 SOCIAL SECURITY CONTRIBUTION $14,665 $18,000 $19,000 5.6% $1,000 MEDICARE CONTRIBUTION $3,430 $4,000 $5,000 25% $1,000 ASRS CONTRIBUTION $28,720 $35,000 $37,000 5.7% $2,000 WORKERS COMPENSATION $468 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE $178 $3,000 $2,000 -33.3% -$1,000 LABOR DISTRIBUTION $591 $0 $0 0% $0 Total Business Type: $1,605,358 $1,939,000 $1,811,000 -6.6% -$128,000 Total Personnel Services: $1,605,358 $1,939,000 $1,811,000 -6.6% -$128,000 Supplies Business Type OFFICE SUPPLIES $2,202 CONSERVATION PROGRAM $5,000 $5,000 0% $0 $10,000 $10,000 0% $0 SMALL TOOLS/EQUIP/PARTS $7,206 $7,000 $7,000 0% $0 FUEL AND LUBRICANTS $17,711 $23,500 $23,500 0% $0 SAFETY EQUIPMENT/SUPPLIES $6,047 $8,500 $8,500 0% $0 METER/PARTS/CALIBRATION $87,233 $90,000 $90,000 0% $0 PIPES, FITTINGS & REPAIRS $59,603 $50,000 $50,000 0% $0 CHEMICALS $17,586 $30,000 $30,000 0% $0 ASPHALT/COAL MATERIAL $5,099 $6,000 $6,000 0% $0 FIRE HYDRANTS/PARTS $5,499 $15,000 $20,000 33.3% $5,000 OFFICE SUPPLIES $1,458 $1,500 $1,500 0% $0 COMPUTER/PRINTER SUPPLIES $324 $500 $500 0% $0 UNIFORMS $797 $3,500 $3,500 0% $0 EQUIPMENT/FURNITURE PURCHASE $1,921 $1,500 $1,500 0% $0 OPERATING MATERIAL & SUPPLIES $168 $1,000 $1,000 0% $0 BUILDING MAINTENANCE/REPAIRS $4,943 $3,500 $7,500 114.3% $4,000 $0 $500 $500 0% $0 VEHICLE MAINTENANCE/REPAIRS $35,149 $35,000 $40,000 14.3% $5,000 WELL SITE MAINTENANCE/REPAIRS $307,613 $181,000 $181,000 0% $0 OTHER MAINTENANCE/REPAIRS $686 $2,500 $2,500 0% $0 OFFICE SUPPLIES $1,559 $2,500 $2,500 0% $0 COMPUTER/PRINTER SUPPLIES $443 $3,000 $3,000 0% $0 COMPUTER/PRINTER MAINTENANCE City of El Mirage | Budget Book 2022 Page 115 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) EQUIPMENT/FURNITURE PURCHASE $224 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES $552 $500 $1,000 100% $500 OTHER MAINTENANCE/REPAIRS $0 $4,500 $3,000 -33.3% -$1,500 $564,022 $486,500 $499,500 2.7% $13,000 $564,022 $486,500 $499,500 2.7% $13,000 $0 $1,500 $1,500 0% $0 CONFERENCE,SEMINARS & TRAINING $3,775 $5,500 $5,000 -9.1% -$500 DUES-MEMBERSHIPS-FEES $1,000 $1,000 $1,000 0% $0 PROFESSIONAL SERVICES $14,958 $18,500 $18,500 0% $0 CONTRACTED SERVICES $166,714 $112,500 $112,500 0% $0 LIABILITY INSURANCE $216,907 $215,000 $230,000 7% $15,000 TECH/SOFTWARE SUPPORT $45,009 $32,000 $32,000 0% $0 LICENSE AND PERMITS $11,570 $12,000 $12,000 0% $0 EQUIPMENT RENT/LEASES $7,684 $7,000 $7,000 0% $0 SAMPLING/TESTING $22,793 $35,000 $35,000 0% $0 ANNUAL WATER FEES $25,925 $25,000 $0 -100% -$25,000 TRAVEL AND PER DIEM $3,876 $1,000 $1,000 0% $0 CONFERENCE,SEMINARS & TRAINING $3,460 $7,000 $10,500 50% $3,500 $0 $1,000 $1,000 0% $0 Total Business Type: Total Supplies: Services Business Type TRAVEL AND PER DIEM PRINTING COST MAILING COST $503 $1,000 $1,000 0% $0 DUES-MEMBERSHIPS-FEES $4,887 $8,000 $8,000 0% $0 WIRELESS COMMUNICATIONS $7,674 $9,500 $9,500 0% $0 $500 N/A $500 TRASH SERVICE BUILDING WATER/SEWER SERVICES $35 $0 $3,000 N/A $3,000 LANDSCAPING/IRRIGATION $422 $0 $12,000 N/A $12,000 UTILITY ELECTRICITY $317,089 $375,000 $409,000 9.1% $34,000 CONTRACTED SERVICES $63,477 $72,500 $76,000 4.8% $3,500 TECH/SOFTWARE SUPPORT $19,618 $60,000 $40,000 -33.3% -$20,000 ARMORED CAR SERVICES $4,459 $7,500 $7,500 0% $0 TRAVEL AND PER DIEM $2,119 $3,000 $3,000 0% $0 CONFERENCE,SEMINARS & TRAINING $1,500 $3,500 $3,500 0% $0 PRINTING COST $1,597 $3,000 $3,000 0% $0 MAILING COST $962 $2,000 $2,000 0% $0 $40,000 $53,500 $53,500 0% $0 DUES-MEMBERSHIPS-FEES $82 $500 $500 0% $0 BANK CHARGES/MERCHANT SERVICES $87,864 $102,000 $120,000 17.6% $18,000 BANK CHARGES/LOCKBOX $1,556 $3,000 $10,000 233.3% $7,000 MAILING COST-UTILITY BILLING City of El Mirage | Budget Book 2022 Page 116 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) MISCELLANEOUS EXPENSES $326 $0 $0 0% $0 WIRELESS COMMUNICATIONS $503 $1,500 $1,500 0% $0 COLLECTION SERVICES $338 $0 $0 0% $0 $1,078,680 $1,179,500 $1,230,500 4.3% $51,000 $1,078,680 $1,179,500 $1,230,500 4.3% $51,000 $0 $18,000 $0 -100% -$18,000 Total Business Type: Total Services: Special Projects Business Type RATE STUDY SPECIAL PROJECTS $0 $60,000 $0 -100% -$60,000 $122,961 $1,653,000 $1,687,000 2.1% $34,000 Total Business Type: $122,961 $1,731,000 $1,687,000 -2.5% -$44,000 Total Special Projects: $122,961 $1,731,000 $1,687,000 -2.5% -$44,000 CAPITAL EQUIPMENT PURCHASE $73,361 $100,000 $140,000 40% $40,000 VEHICLES $43,626 $47,000 $47,000 0% $0 $0 $325,000 $625,000 92.3% $300,000 $125,000 $70,000 -44% -$55,000 ASSURED WATER SUPPLY Capital Outlays/Projects Business Type BUILDING/DATA INFRAS. IMPROV. LAND IMPROVEMENTS PRE-CONSTRUCTION DESIGN $1,238,218 $3,455,000 $3,151,000 -8.8% -$304,000 CAPITAL EQUIPMENT PURCHASE $6,070 $0 $0 0% $0 $1,361,274 $4,052,000 $4,033,000 -0.5% -$19,000 $1,361,274 $4,052,000 $4,033,000 -0.5% -$19,000 DEPRECIATION $1,550,000 $1,400,000 $1,500,000 7.1% $100,000 Total Business Type: $1,550,000 $1,400,000 $1,500,000 7.1% $100,000 $1,550,000 $1,400,000 $1,500,000 7.1% $100,000 $0 $1,131,500 $1,469,000 29.8% $337,500 Total Business Type: Total Capital Outlays/Projects: Depreciation Business Type Total Depreciation: Debt Service – Interest/Fees Business Type WIFA - PRINCIPAL DEFERRED AMOUNT OF REFUNDING WIFA - INTEREST TRUST/AGENCY FEES Total Business Type: Total Debt Service – Interest/Fees: $0 $18,000 $18,000 0% $0 $125,306 $222,000 $126,500 -43% -$95,500 $0 $0 $231,500 N/A $231,500 $125,306 $1,371,500 $1,845,000 34.5% $473,500 $125,306 $1,371,500 $1,845,000 34.5% $473,500 $2,820,000 $2,820,000 $3,112,000 10.4% $292,000 Transfers and Contingencies Business Type TRANSFER OUT City of El Mirage | Budget Book 2022 Page 117 Name Total Business Type: Total Transfers and Contingencies: FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $2,820,000 $2,820,000 $3,112,000 10.4% $292,000 $2,820,000 $2,820,000 $3,112,000 10.4% $292,000 $9,227,601 $14,979,500 $15,718,000 4.9% $738,500 Total Expense Objects: Fund Balance Projections $17.5M $15M $12.5M $10M $7.5M $5M $2.5M $0 FY2021 FY2022 Fund Balance Significant Changes Increase in fire hydrant repairs reflects anticipated increases in FY22 costs. Increase in utility electricity reflects anticipated increases in cost from provider. Increase in bank charges for merchant services and lockbox reflects historical trends. Accomplishments 1. Water division produced and delivered over 1.84 billion gallons of water in 2020. 2. Customer service provided support to over 12,920 city utility accounts. 3. The water division completed various capital projects including well site improvements, storage tank rehabilitation, and critical valve replacements. Objectives Maintain non-revenue water percentage at or below ADWR standard. Maintain or reduce per capita water usage by 3% over FY20/21. Maintain cost/million gallons of water delivered no more than 3% of FY20/21 budget. City of El Mirage | Budget Book 2022 Page 118 Program Performance Strategic Initiative Program Performance Actual FY 2019/20 Projected FY 2020/21 Target FY 2021/22 Secure Future Non-revenue water percentage 6.63% 9.87% <10% Secure Future Per capita water usage (gallons per day) 118 126 120 Superior Infrastructure Operational cost/million gallons of water delivered -31.7% +10% +20% 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/millions of gallons of water delivered was down 31.7% from FY19 to FY20 because of removal of charges to City properties. This is anticipated to increase when charges to City properties are included in FY21 calculations. City of El Mirage | Budget Book 2022 Page 119 Irrigation 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. Summary The City of El Mirage is projecting $25K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 24.1% or $48K to $151K in FY2022. $250K $200K $150K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $100K $50K $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 120 Revenues The revenues generated in the Irrigation Fund are from the fees assessed to residents for irrigation water usage. Budgeted and Historical 2022 Revenues 0.03 0.025 0.02 s n oi l li M 0.015 0.01 0.005 0 220 2Y F 120 2Y F 020 2Y F 910 2Y F 1802 YF Program Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) IRRIGATION $19,883 $25,000 $25,000 0% $0 Total Program: $19,883 $25,000 $25,000 0% $0 Total Revenue Source: $19,883 $25,000 $25,000 0% $0 Revenue Source Program City of El Mirage | Budget Book 2022 Page 121 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (7.9%) Services (18.5%) Special Projects (73.5%) Budgeted and Historical Expenditures by Expense Type 0.25 0.2 0.15 s n oi l li M 0.1 0.05 0 220 2Y F Capital Outlays/Projects Services 120 2Y F 2002 YF 910 2Y F 810 2Y F Supplies Personnel Services Depreciation Special Projects Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 122 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) LABOR DISTRIBUTION $12,000 $12,000 $12,000 0% $0 UTILITY ELECTRICITY $20,763 $26,000 $28,000 7.7% $2,000 ASSURED WATER SUPPLY $0 $61,000 $111,000 82% $50,000 CAPITAL EQUIPMENT PURCHASE $0 $100,000 $0 -100% -$100,000 $32,763 $199,000 $151,000 -24.1% -$48,000 $32,763 $199,000 $151,000 -24.1% -$48,000 Expense Objects Business Type Total Business Type: Total Expense Objects: Significant Changes Increase in Special Projects by $50,000 reflects the allocation of assured water supply costs to offset irrigation water use. Decrease in Capital Equipment Purchase by $100,000. City of El Mirage | Budget Book 2022 Page 123 Wastewater Wastewater is tasked with ensuring the safe and reliable operation and maintenance of all wastewater infrastructure, facilities and services within the city's service area. Wastewater 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 and operation and maintenance of city’s two lift stations. Organizational Chart Summary The City of El Mirage is projecting $4.76M of revenue in FY2022, which represents a 0.2% increase over the prior year. Budgeted expenditures are projected to increase by 11.3% or $699.5K to $6.87M in FY2022. $8M $6M $4M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $2M $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 124 Revenues Budgeted and Historical 2022 Revenues 6 5 4 s n oi l li M 3 2 1 0 Transfers 220 2Y F 120 2Y F 2002 YF 910 2Y F 810 2Y F General Program Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $2,719,133 $3,275,000 $3,290,000 0.5% $15,000 $2,719,133 $3,275,000 $3,290,000 0.5% $15,000 $77,946 $85,000 $80,000 -5.9% -$5,000 $77,946 $85,000 $80,000 -5.9% -$5,000 TRANSFER IN $1,394,000 $1,394,000 $1,394,000 0% $0 Total Transfers: $1,394,000 $1,394,000 $1,394,000 0% $0 Total Revenue Source: $4,191,079 $4,754,000 $4,764,000 0.2% $10,000 Revenue Source Program SEWER SERVICE CHARGES Total Program: General INTEREST REVENUE Total General: Transfers City of El Mirage | Budget Book 2022 Page 125 Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt Service – Interest/Fees (0.5%) Supplies (5.7%) Services (8.6%) Capital Outlays/Projects (30.2%) Personnel Services (9.4%) Depreciation (16%) Transfers and Contingencies (29.6%) Budgeted and Historical Expenditures by Expense Type 8 6 s n oi l li M 4 2 0 220 2Y F Debt Service – Interest/Fees Personnel Services Capital Outlays/Projects 120 2Y F 2002 YF 910 2Y F 810 2Y F Special Projects Services Transfers and Contingencies Supplies Depreciation Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 126 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $386,489 $424,000 $445,000 5% $21,000 $4,750 $3,000 $3,000 0% $0 Expense Objects Personnel Services Business Type SALARIES AND WAGES OVERTIME ON CALL PAY $0 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE $68,689 $80,000 $88,000 10% $8,000 SOCIAL SECURITY CONTRIBUTION $23,025 $28,000 $29,000 3.6% $1,000 MEDICARE CONTRIBUTION $5,385 $7,000 $7,000 0% $0 ASRS CONTRIBUTION $47,379 $55,000 $58,000 5.5% $3,000 WORKERS COMPENSATION $9,748 $18,000 $18,000 0% $0 UNEMPLOYMENT INSURANCE $176 $2,000 $2,000 0% $0 -$15,000 -$15,000 -$15,000 0% $0 Total Business Type: $530,641 $612,000 $645,000 5.4% $33,000 Total Personnel Services: $530,641 $612,000 $645,000 5.4% $33,000 SMALL TOOLS/EQUIP/PARTS $1,733 $2,000 $2,000 0% $0 FUEL AND LUBRICANTS $3,902 $3,500 $3,500 0% $0 SAFETY EQUIPMENT/SUPPLIES $4,197 $7,000 $7,000 0% $0 CHEMICALS $104,996 $120,000 $140,000 16.7% $20,000 LAB SUPPLIES $4,588 $5,000 $0 -100% -$5,000 OFFICE SUPPLIES $1,603 $1,500 $1,500 0% $0 UNIFORMS $0 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES $0 $500 $500 0% $0 BUILDING MAINTENANCE/REPAIRS $4,915 $10,000 $10,000 0% $0 VEHICLE MAINTENANCE/REPAIRS $2,749 $4,000 $4,000 0% $0 COPIER USAGE/SUPPLIES/MAINT $456 $1,000 $1,000 0% $0 WWTP MAINTENANCE/REPAIRS $157,025 $150,000 $150,000 0% $0 $0 $7,000 N/A $7,000 LABOR DISTRIBUTION Supplies Business Type LAB SUPPLIES SMALL TOOLS/EQUIP/PARTS $93 $0 $0 0% $0 FUEL AND LUBRICANTS $747 $6,000 $6,000 0% $0 SAFETY EQUIPMENT/SUPPLIES $134 $0 $2,000 N/A $2,000 $0 $0 $2,000 N/A $2,000 $4,779 $4,000 $4,000 0% $0 VEHICLE MAINTENANCE/REPAIRS $3,940 $10,000 $10,000 0% $0 WWTP MAINTENANCE/REPAIRS $36,177 $41,000 $41,000 0% $0 $332,034 $367,500 $393,500 7.1% $26,000 $332,034 $367,500 $393,500 7.1% $26,000 PIPES, FITTINGS & REPAIRS CHEMICALS Total Business Type: Total Supplies: Services City of El Mirage | Budget Book 2022 Page 127 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) PROFESSIONAL SERVICES $6,363 $35,000 $35,000 0% $0 CONTRACTED SERVICES $35,794 $70,000 $70,000 0% $0 TECH/SOFTWARE SUPPORT $10,775 $9,500 $9,500 0% $0 LICENSE AND PERMITS $16,080 $20,000 $0 -100% -$20,000 Business Type EQUIPMENT RENT/LEASES $1,316 $2,000 $2,000 0% $0 SAMPLING/TESTING $19,544 $25,000 $0 -100% -$25,000 SLUDGE DISPOSAL $85,620 $104,500 $104,500 0% $0 TRAVEL AND PER DIEM $1,598 $1,500 $0 -100% -$1,500 CONFERENCE,SEMINARS & TRAINING $440 $5,000 $6,000 20% $1,000 MAILING COST $141 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES $815 $2,000 $0 -100% -$2,000 WIRELESS COMMUNICATIONS $5,264 $4,000 $4,000 0% $0 $0 $0 $6,000 N/A $6,000 $2,000 N/A $2,000 BUILDING WATER/SEWER SERVICES LANDSCAPING/IRRIGATION UTILITY ELECTRICITY $230,000 $280,500 22% $50,500 LICENSE AND PERMITS $203,632 $0 $20,000 N/A $20,000 SAMPLING/TESTING $0 $25,000 N/A $25,000 DUES-MEMBERSHIPS-FEES $0 $2,000 N/A $2,000 PROFESSIONAL SERVICES $0 $2,000 $2,000 0% $0 CONTRACTED SERVICES $4,281 $18,000 $18,000 0% $0 SLUDGE DISPOSAL $0 $2,000 $2,000 0% $0 Total Business Type: $391,662 $531,000 $589,000 10.9% $58,000 $391,662 $531,000 $589,000 10.9% $58,000 SPECIAL PROJECTS $0 $60,000 $0 -100% -$60,000 RATE STUDY $0 $12,000 $0 -100% -$12,000 Total Services: Special Projects Business Type SPECIAL PROJECTS $69,517 $0 $0 0% $0 Total Business Type: $69,517 $72,000 $0 -100% -$72,000 Total Special Projects: $69,517 $72,000 $0 -100% -$72,000 CAPITAL EQUIPMENT PURCHASE $0 $0 $34,000 N/A $34,000 CAPITAL EQUIPMENT PURCHASE $455,408 $35,000 $0 -100% -$35,000 Capital Outlays/Projects Business Type SEWER PLANT $1,835,000 $1,915,000 4.4% $80,000 BUILDING/DATA INFRAS. IMPROV. $29,685 $0 $0 0% $0 PRE-CONSTRUCTION DESIGN $144,851 $0 $125,000 N/A $125,000 $629,945 $1,870,000 $2,074,000 10.9% $204,000 $629,945 $1,870,000 $2,074,000 10.9% $204,000 Total Business Type: Total Capital Outlays/Projects: City of El Mirage | Budget Book 2022 Page 128 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) DEPRECIATION $1,100,000 $1,100,000 $1,100,000 0% $0 Total Business Type: $1,100,000 $1,100,000 $1,100,000 0% $0 $1,100,000 $1,100,000 $1,100,000 0% $0 WIFA - PRINCIPAL $0 $23,500 $25,500 8.5% $2,000 WIFA - INTEREST $5,156 $10,000 $5,000 -50% -$5,000 $0 $0 $4,500 N/A $4,500 $5,156 $33,500 $35,000 4.5% $1,500 $5,156 $33,500 $35,000 4.5% $1,500 TRANSFER OUT $1,582,000 $1,582,000 $2,031,000 28.4% $449,000 Total Business Type: $1,582,000 $1,582,000 $2,031,000 28.4% $449,000 $1,582,000 $1,582,000 $2,031,000 28.4% $449,000 $4,640,955 $6,168,000 $6,867,500 11.3% $699,500 Depreciation Business Type Total Depreciation: Debt Service – Interest/Fees Business Type TRUST/AGENCY FEES Total Business Type: Total Debt Service – Interest/Fees: Transfers and Contingencies Business Type Total Transfers and Contingencies: Total Expense Objects: Fund Balance Projections $10M $8M $6M $4M $2M $0 FY2021 FY2022 Fund Balance City of El Mirage | Budget Book 2022 Page 129 Significant Changes Increase in chemicals line reflects increasing market price of treatment process components. Various line items decreased to incorporate into new environmental management division expenses Increase in utility electricity reflects anticipated increase in cost from provider. Accomplishments 1. Sewer division treated over 680 million gallons of wastewater in 2020. 2. Began construction of the addition of a new effluent filter to help increase plant efficiency. 3. Successfully implemented new lift station to accommodate growing residential development. 4. Completed installation of additional secondary fuel tank for backup power to the plant for increased reliability. Objectives Clean a minimum of 25% of the collections system annually Maintain cost/million gallons of wastewater treatment no greater than 3% of FY20/21 budget Maintain cost/linear foot of sewer line no greater than 3% of FY20/21 budget Program Performance Strategic Initiative Program Performance Actual FY 2019/20 Projected FY 2020/21 Target FY 2021/22 Superior Infrastructure Linear feet of collections system cleaned 33% 37% 25% Superior Infrastructure Cost/million gallons of wastewater treatment -13.9% 0% change +3% change Superior Infrastructure Operational cost/LF of sewer lines -3.2% 0% change +3% change Analysis of Program Performance: 1. 33% of the collections' system was cleaned in FY20. 2. Operational cost/million gallons of wastewater treated was down 13.9% from FY19 to FY20. 3. Operational cost/linear feet of sewer line was down 3.2% from FY19 to FY20. City of El Mirage | Budget Book 2022 Page 130 Sanitation 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 $2.27M of revenue in FY2022, which represents a 40.1% increase over the prior year. Budgeted expenditures are projected to increase by 30.2% or $481K to $2.08M in FY2022. $2.5M $2M $1.5M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures $1M $500K $0 FY2018 FY2019 City of El Mirage | Budget Book 2022 FY2020 FY2021 FY2022 Page 131 Revenues Revenues increased due to the expected rate increase for sanitation services to continue curbside recycling. Sanitation rates have not increased since 2013. Budgeted and Historical 2022 Revenues 2.5 2 1.5 s n oi l li M 1 0.5 0 220 2Y F 120 2Y F 020 2Y F 910 2Y F 810 2Y F General Program Grey background indicates budgeted figures. Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $1,351,209 $1,600,000 $2,250,000 40.6% $650,000 Revenue Source Program TRASH SERVICE CHARGES RECYCLING REVENUE $1,122 $0 $0 0% $0 $1,352,332 $1,600,000 $2,250,000 40.6% $650,000 $16,600 $20,000 $20,000 0% $0 Total General: $16,600 $20,000 $20,000 0% $0 Total Revenue Source: $1,368,932 $1,620,000 $2,270,000 40.1% $650,000 Total Program: General INTEREST REVENUE City of El Mirage | Budget Book 2022 Page 132 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (1.4%) Supplies (4.2%) Transfers and Contingencies (17.2%) Services (77.1%) Budgeted and Historical Expenditures by Expense Type 2.5 2 1.5 s n oi l li M 1 0.5 0 220 2Y F Supplies 120 2Y F 020 2Y F 910 2Y F 810 2Y F Personnel Services Transfers and Contingencies Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 133 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $30,000 $30,000 $30,000 0% $0 Total Business Type: $30,000 $30,000 $30,000 0% $0 Total Personnel Services: $30,000 $30,000 $30,000 0% $0 GARBAGE CONTAINER/PARTS $70,687 $62,000 $62,000 0% $0 HHW EXPENSES $11,285 $25,000 $25,000 0% $0 Expense Objects Personnel Services Business Type LABOR DISTRIBUTION Supplies Business Type RECYCLING SUPPLIES $500 $1,000 $1,000 0% $0 $82,472 $88,000 $88,000 0% $0 $82,472 $88,000 $88,000 0% $0 TRASH SERVICE CHARGES $770,118 $1,005,000 $1,485,000 47.8% $480,000 LANDFILL FEES $14,002 $15,000 $15,000 0% $0 PRINTING COST $3,933 $2,000 $3,000 50% $1,000 Total Business Type: Total Supplies: Services Business Type DUES-MEMBERSHIPS-FEES $125 $0 $0 0% $0 TRASH SERVICE $9,790 $16,000 $16,000 0% $0 RECYCLING BIN TRASH PICKUP $1,365 $2,000 $2,000 0% $0 BULK TRASH $1,006 $80,000 $80,000 0% $0 Total Business Type: $800,339 $1,120,000 $1,601,000 42.9% $481,000 $800,339 $1,120,000 $1,601,000 42.9% $481,000 TRANSFER OUT $357,000 $357,000 $357,000 0% $0 Total Business Type: $357,000 $357,000 $357,000 0% $0 Total Services: Transfers and Contingencies Business Type Total Transfers and Contingencies: Total Expense Objects: $357,000 $357,000 $357,000 0% $0 $1,269,811 $1,595,000 $2,076,000 30.2% $481,000 City of El Mirage | Budget Book 2022 Page 134 Significant Changes Increase in services area reflects projected increase in contractual costs with third party sanitation vendor. Increase in printing cost to provide more utilitiy bill mailers for direct customer outreach. Accomplishments 1. Conducted fall 2020 and spring 2021 bulk trash program with appointment based format for increased program efficiency. 2. Provided residents with opportunity to dispose of household hazardous waste through an annual event. 3. A new outreach opportunity was held in December 2020 with the City's first ever virtual town hall, focused on the City's recycling program. Objectives Replace minimum of 5% of residential receptacles annually. Increase sanitation program outreach participation by 25% in FY21/22. Remain in the 33% percentile of valley sanitation rates. Program Performance Strategic Initiative Program Performance Actual FY 2019/20 Projected FY 2020/21 Target FY 2021/22 Superior Infrastructure Trash container replacements 7.0% 7.3% 7.7% Superior Infrastructure Outreach participation NA 40 participants 50 participants Superior Infrastructure Comparative sanitation rate percentile 20% percentile 20% percentile 30% percentile Analysis of Program Performance: 1. An estimated 7% of total residential trash containers were replaced in FY20. 2. Program outreach was provided at a Recycling Virtual Town Hall event in December 2020 which had around 40 participants. 3. Residential sanitation rates were remained in the 20% in FY21. The rate is anticipated to increase FY22, but the City should still remain within the 33% percentile for valley sanitation rates. City of El Mirage | Budget Book 2022 Page 135 GENERAL FUND DEPARTMENTS City of El Mirage | Budget Book 2022 Page 136 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. City Council serves El Mirage's citizens as elected representatives and provides for the orderly government of the City. The City Council is responsible for establishing goals and adopting public policy that meets the community's needs. In addition, they are responsible for adopting an annual budget that maintains the fiscal stability of the City. Major focus is on ensuring orderly and quality development throughout the community, enhancing the quality of life for El Mirage’s citizens through delivery of services, promoting customer service, and communicating with residents. Organizational Chart City Council has four appointed positions that report to them: City Clerk, City Judge, City Manager, and City Attorney. The City Manager is responsible for overseeing the day-to-day operations of the City and for carrying out the policies that are adopted by the City Council. The City Attorney serves as legal advisor to the City Council, City Manager, and all City departments, and represents the City in all legal proceedings. The City Clerk is responsible for the preservation of legal documents and provides information on City Council legislation and actions. The City Judge oversees the Municipal Court, which promptly and fairly processes all criminal and traffic violations filed. It is the City Council's responsibility to oversee these functions and to provide the needed policy direction for the effective management of the City. City of El Mirage | Budget Book 2022 Page 137 Expenditures Summary $308,000 $14,500 (4.94% vs. prior year) Mayor and Council Proposed and Historical Budget vs. Actual $350K $300K $250K $200K $150K $100K $50K $0 FY2018 FY2019 FY2020 Actual City of El Mirage | Budget Book 2022 FY2021 FY2022 Budgeted Page 138 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (1.1%) Special Projects (9.7%) Services (27.4%) Personnel Services (61.7%) Budgeted and Historical Expenditures by Expense Type 0.35 0.3 0.25 s n oi l li M 0.2 0.15 0.1 0.05 0 Special Projects Services 220 2Y F 120 2Y F Supplies 2002 YF 910 2Y F 810 2Y F Capital Outlays/Projects Personnel Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 139 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) SALARIES AND WAGES $98,058 $113,000 $113,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE $40,181 $60,000 $65,000 8.3% $5,000 SOCIAL SECURITY CONTRIBUTION $5,797 $7,000 $7,000 0% $0 MEDICARE CONTRIBUTION $1,356 $2,000 $2,000 0% $0 WORKERS COMPENSATION $191 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE $0 $2,000 $2,000 0% $0 $145,584 $185,000 $190,000 2.7% $5,000 $145,584 $185,000 $190,000 2.7% $5,000 OFFICE SUPPLIES $94 $1,500 $1,500 0% $0 EQUIPMENT/FURNITURE PURCHASE $0 $1,000 $1,000 0% $0 Expense Objects Personnel Services General Government Total General Government: Total Personnel Services: Supplies General Government OPERATING MATERIAL & SUPPLIES $141 $1,000 $1,000 0% $0 $235 $3,500 $3,500 0% $0 $235 $3,500 $3,500 0% $0 $6,902 $10,000 $13,500 35% $3,500 $164 $5,000 $10,500 110% $5,500 $0 $1,000 $1,000 0% $0 PUBLISHING/ADVERTISEMENT COST $1,423 $1,500 $2,000 33.3% $500 DUES-MEMBERSHIPS-FEES $39,440 $55,000 $55,000 0% $0 WIRELESS COMMUNICATIONS $1,932 $2,500 $2,500 0% $0 $49,860 $75,000 $84,500 12.7% $9,500 $49,860 $75,000 $84,500 12.7% $9,500 $8,113 $15,000 $30,000 100% $15,000 $8,113 $15,000 $30,000 100% $15,000 $8,113 $15,000 $30,000 100% $15,000 LAND IMPROVEMENTS $15,000 $0 -100% -$15,000 Total General Government: $15,000 $0 -100% -$15,000 Total General Government: Total Supplies: Services General Government TRAVEL AND PER DIEM CONFERENCE,SEMINARS & TRAINING PRINTING COST Total General Government: Total Services: Special Projects General Government SPECIAL EVENTS Total General Government: Total Special Projects: Capital Outlays/Projects General Government City of El Mirage | Budget Book 2022 Page 140 Name FY2020 Actual FY2021 Budgeted $203,793 Total Capital Outlays/Projects: Total Expense Objects: FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $15,000 $0 -100% -$15,000 $293,500 $308,000 4.9% $14,500 Significant Changes Increased Special Projects $15,000 for State of the City Increased Travel and Per Diem $3,500 Increased Conferences & Seminars $5,000 Accomplishments 1. Completed Strategic Plan for 2021 and 2022. 2. Finalized partnership (IGA) with Dysart Unified School District for use of school facilities. 3. Established Council sub-committees to research and provide input for projects. 4. Managed COVID-19 impacts through frequent communication with Maricopa County and Governor Ducey's Office. 5. Finalized 2020 Census campaign with 98% resident responses through self-response and enumerator follow-up. Objectives Ensure City's annual budget allocates resources responsibly and responsively. Interact with community to strengthen engagement and transparency. Represent the city’s interests with federal, state and regional agencies on a regular basis. Support existing businesses impacted by COVID-19. Encourage workforce expansion for incoming businesses. Allocate American Rescue Plan (ARP) funding to provide assistance to residents. Program Performance Strategic Initiative Program Performance Actual FY 2018/19 Actual FY 2019/20 Projected FY 2020/21 Target FY 2021/22 Effective Government Number of Special Meetings 0 6 0 0 Effective Government Number of Workshops 16 7 10 10 Effective Government Number of Executive Sessions 9 6 12 10 Analysis of Program Performance: 1. 2019/20 Special Meetings unusually high because of Council member resignation, application reviews and interviews 2. 2020/21 Workshops unusually high because of need to explain lengthy and complex discussions 3. 2020/21 E-Sessions unusually high because of legal issues requiring discussion City of El Mirage | Budget Book 2022 Page 141 City Clerk The City Clerk ensures El Mirage’s legislative processes (City elections, Council meetings, and 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 excellence in service and performing all services 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 City of El Mirage | Budget Book 2022 Page 142 Expenditures Summary $274,500 $33,500 (13.90% vs. prior year) City Clerk Proposed and Historical Budget vs. Actual $300K $250K $200K $150K $100K $50K $0 FY2018 FY2019 Actual City of El Mirage | Budget Book 2022 FY2020 Budgeted FY2021 FY2022 Over Budget Page 143 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (3.3%) Special Projects (3.6%) Services (5.1%) Personnel Services (88%) Budgeted and Historical Expenditures by Expense Type 0.3 0.25 0.2 s n oi l li M 0.15 0.1 0.05 0 Services 220 2Y F 120 2Y F Special Projects 2002 YF 910 2Y F 810 2Y F Supplies Personnel Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 144 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $126,686 $146,000 $175,000 19.9% $29,000 HEALTH-LIFE-DENTAL INSURANCE $5,728 $7,000 $23,000 228.6% $16,000 SOCIAL SECURITY CONTRIBUTION $7,916 $10,000 $11,000 10% $1,000 MEDICARE CONTRIBUTION $1,851 $3,000 $3,000 0% $0 ASRS CONTRIBUTION $14,906 $18,000 $21,000 16.7% $3,000 $6,500 N/A $6,500 $1,000 0% $0 Expense Objects Personnel Services General Government SALARIES AND WAGES DEFERRED COMPENSATION WORKERS COMPENSATION UNEMPLOYMENT INSURANCE $238 $1,000 $50 $1,000 $1,000 0% $0 $157,375 $186,000 $241,500 29.8% $55,500 $157,375 $186,000 $241,500 29.8% $55,500 OFFICE SUPPLIES $1,014 $1,000 $1,000 0% $0 COMPUTER/PRINTER SUPPLIES $233 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES $15 $500 $500 0% $0 $6,000 $7,000 16.7% $1,000 $1,262 $8,000 $9,000 12.5% $1,000 $1,262 $8,000 $9,000 12.5% $1,000 CONTRACTED SERVICES $229 $500 $500 0% $0 TRAVEL AND PER DIEM $81 $500 $500 0% $0 CONFERENCE,SEMINARS & TRAINING $125 $1,000 $1,000 0% $0 PRINTING COST $0 $10,000 $0 -100% -$10,000 $11,445 $11,000 $11,000 0% $0 $9 $500 $500 0% $0 $500 $500 $500 0% $0 $12,390 $24,000 $14,000 -41.7% -$10,000 $12,390 $24,000 $14,000 -41.7% -$10,000 $12,263 $6,000 $0 -100% -$6,000 $0 $17,000 $10,000 -41.2% -$7,000 $12,263 $23,000 $10,000 -56.5% -$13,000 $12,263 $23,000 $10,000 -56.5% -$13,000 $183,290 $241,000 $274,500 13.9% $33,500 Total General Government: Total Personnel Services: Supplies General Government SOFTWARE MAINT CONTRACT Total General Government: Total Supplies: Services General Government PUBLISHING/ADVERTISEMENT COST MAILING COST DUES-MEMBERSHIPS-FEES Total General Government: Total Services: Special Projects General Government SPECIAL PROJECTS ELECTION Total General Government: Total Special Projects: Total Expense Objects: City of El Mirage | Budget Book 2022 Page 145 Significant Changes Decreased Special Project by $6,000 for 2020 Census - closed out campaign Decreased Election budget by $7,000 for 2022 election preparation Increased Personnel Services lines with change from part-time assistant to full-time assistant Accomplishments 1. Implemented election materials, contracts, and schedules with Maricopa County for the 2020 Primary and General Elections. 2. Prepared publicity pamphlet for 2020 General Plan Update and placed on November General Election Ballot. 3. Closed out 2020 Census campaign. 4. Continued research and plans to acquire parcels in wash area. 5. Learned new software program and implemented public transparency during the 2020 COVID-19 shut down through agenda notifications and live meeting access for public. 6. Installed Planning & Zoning (P&Z) module using AgendaQuick software for agenda's and minutes of P&Z Commission meetings. Objectives Track annual number of Public Record Requests. Update annual Ordinance changes from legislature and Council. Prepare Candidate packets for distribution to potential 2022 candidates by November 2021. Prepare publicity pamphlet for placement on the General Election ballot of November 2022. Program Performance Actual FY 2018/19 Actual FY 2019/20 Projected FY 2020/21 Target FY 2020/21 209 261 225 230 Number of Ordinances processed/passed 14 15 15 15 Number of Resolutions processed/passed 22 21 31 25 Registered voters on Permenant Early Voting List 67% N/A 70% Strategic Initiative Program Performance Effective Government Effective Government Effective Government Effective Government Number of Public Records Requests N/A Analysis of Program Performance: 1. Actual FY 2019/20 public records requests increased because of a presidential election year and COVID-19 isolation 2. Ordinances and resolutions remain fairly constant depending on City Code modifications or contracts entered into by Council 3. Projected Permanent Early Voting dependent on voter education - 2021 legislature most likely to remove "permanent" from title City of El Mirage | Budget Book 2022 Page 146 Administration Administration is established per City Code. 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 six divisions: General, Economic Development, Intergovernmental, Office of Management and Budget, Special Events, and Senior Center. Organizational Chart City of El Mirage | Budget Book 2022 Page 147 Expenditures Summary $1,761,500 $391,000 (28.53% vs. prior year) Administration Proposed and Historical Budget vs. Actual $2M $1.5M $1M $500K $0 FY2018 FY2019 FY2020 Actual City of El Mirage | Budget Book 2022 FY2021 FY2022 Budgeted Page 148 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (2.3%) Capital Outlays/Projects (3%) Special Projects (4.6%) Services (13.3%) Personnel Services (76.8%) Budgeted and Historical Expenditures by Expense Type 2 1.5 s n oi l li M 1 0.5 0 Special Projects Services 220 2Y F 120 2Y F Capital Outlays/Projects 020 2Y F 910 2Y F 810 2Y F Supplies Personnel Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 149 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $480,906 $746,000 $1,028,000 37.8% $282,000 $2,000 N/A $2,000 Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1411110 OVERTIME 111-5-1411111 HEALTH-LIFE-DENTAL INSURANCE 111-5-1411120 $44,475 $71,000 $107,000 50.7% $36,000 SOCIAL SECURITY CONTRIBUTION 111-5-1411130 $26,406 $44,000 $58,000 31.8% $14,000 MEDICARE CONTRIBUTION 111-5-1411131 $6,736 $12,000 $15,000 25% $3,000 ASRS CONTRIBUTION 111-5-1411132 $58,117 $92,000 $128,000 39.1% $36,000 DEFERRED COMPENSATION 111-5-1411134 $0 $0 $10,500 N/A $10,500 WORKERS COMPENSATION 111-5-1411140 $1,047 $3,000 $2,000 -33.3% -$1,000 UNEMPLOYMENT INSURANCE 111-5-1411141 $187 $4,000 $3,000 -25% -$1,000 LABOR DISTRIBUTION 111-5-1411199 -$5,495 -$512,000 -$616,000 20.3% -$104,000 SALARIES AND WAGES 111-5-1412110 $79,352 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1412120 $907 $0 $0 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-1412130 $4,915 $0 $0 0% $0 MEDICARE CONTRIBUTION 111-5-1412131 $1,150 $0 $0 0% $0 ASRS CONTRIBUTION 111-5-1412132 $9,609 $0 $0 0% $0 WORKERS COMPENSATION 111-5-1412140 $149 $0 $0 0% $0 UNEMPLOYMENT INSURANCE 111-5-1412141 $25 $0 $0 0% $0 LABOR DISTRIBUTION 111-5-1412199 $0 $109,000 $115,000 5.5% $6,000 LABOR DISTRIBUTION 111-5-1413199 $0 $220,000 $234,000 6.4% $14,000 SALARIES AND WAGES 111-5-1414110 $72,453 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1414120 $5,695 $0 $0 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-1414130 $4,482 $0 $0 0% $0 MEDICARE CONTRIBUTION 111-5-1414131 $1,048 $0 $0 0% $0 City of El Mirage | Budget Book 2022 Page 150 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) ASRS CONTRIBUTION 111-5-1414132 $8,774 $0 $0 0% $0 WORKERS COMPENSATION 111-5-1414140 $471 $0 $0 0% $0 UNEMPLOYMENT INSURANCE 111-5-1414141 $25 $0 $0 0% $0 LABOR DISTRIBUTION 111-5-1414199 $0 $105,000 $89,000 -15.2% -$16,000 LABOR DISTRIBUTION 111-5-1415199 $0 $78,000 $83,000 6.4% $5,000 LABOR DISTRIBUTION 111-5-1418199 $0 $95,000 N/A $95,000 $801,437 $972,000 $1,353,500 39.2% $381,500 $801,437 $972,000 $1,353,500 39.2% $381,500 Total General Government: Total Personnel Services: Supplies General Government FUEL AND LUBRICANTS 111-5-1411211 $830 $2,000 $0 -100% -$2,000 CONFERENCE ROOM 111-5-1411227 $1,458 $1,500 $0 -100% -$1,500 OFFICE SUPPLIES 111-5-1411230 $1,684 $3,000 $3,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1411237 $3,755 $8,000 $8,000 0% $0 SOFTWARE PURCHASE 111-5-1411248 $1,945 $3,500 $3,500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1411249 $6,782 $4,000 $4,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1411253 $720 $2,500 $2,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1411254 $3,341 $4,000 $4,000 0% $0 OFFICE SUPPLIES 111-5-1412230 $45 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1413230 $0 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1413248 $0 $1,000 $500 -50% -$500 COPIER USAGE/SUPPLIES/MAINT 111-5-1414254 $0 $2,000 $2,000 0% $0 FUEL AND LUBRICANTS 111-5-1415211 $0 $3,500 $3,500 0% $0 OFFICE SUPPLIES 111-5-1415230 $0 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1415249 $0 $3,500 $3,500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1415253 $0 $2,500 $2,500 0% $0 City of El Mirage | Budget Book 2022 Page 151 Name Account ID OTHER MAINTENANCE/REPAIRS 111-5-1415269 OFFICE SUPPLIES 111-5-1418230 Total General Government: Total Supplies: FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $0 $2,000 $2,000 0% $0 $0 $500 N/A $500 $20,560 $44,500 $41,000 -7.9% -$3,500 $20,560 $44,500 $41,000 -7.9% -$3,500 Services General Government PROFESSIONAL SERVICES 111-5-1411311 $9,024 $40,000 $0 -100% -$40,000 CONTRACTED SERVICES 111-5-1411313 $18,287 $6,000 $3,000 -50% -$3,000 TRAVEL AND PER DIEM 111-5-1411350 $6,347 $4,000 $6,000 50% $2,000 CONFERENCE,SEMINARS & TRAINING 111-5-1411351 $929 $1,500 $2,500 66.7% $1,000 ADULT EDUCATION 111-5-1411355 $1,508 $0 $0 0% $0 PRINTING COST 111-5-1411360 $1,207 $500 $500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1411361 $0 $21,500 $2,000 -90.7% -$19,500 MAILING COST 111-5-1411362 $181 $31,000 $2,000 -93.5% -$29,000 DUES-MEMBERSHIPS-FEES 111-5-1411370 $1,344 $3,000 $4,000 33.3% $1,000 SUBSCRIPTIONS 111-5-1411371 $1,080 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1411381 $2,650 $1,000 $1,000 0% $0 PROFESSIONAL SERVICES 111-5-1412311 $3,666 $8,000 $1,000 -87.5% -$7,000 TRAVEL AND PER DIEM 111-5-1412350 $3,285 $4,500 $4,000 -11.1% -$500 CONFERENCE,SEMINARS & TRAINING 111-5-1412351 $2,512 $3,000 $3,000 0% $0 PRINTING COST 111-5-1412360 $228 $500 $0 -100% -$500 DUES-MEMBERSHIPS-FEES 111-5-1412370 $21,518 $21,000 $29,500 40.5% $8,500 SUBSCRIPTIONS 111-5-1412371 $0 $500 $0 -100% -$500 MISCELLANEOUS EXPENSES 111-5-1412377 $20 $0 $0 0% $0 TRAVEL AND PER DIEM 111-5-1413350 $0 $3,500 $4,500 28.6% $1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1413351 $0 $2,000 $2,000 0% $0 City of El Mirage | Budget Book 2022 Page 152 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $0 $1,500 $1,500 0% $0 PRINTING COST 111-5-1413360 PUBLISHING/ADVERTISEMENT COST 111-5-1413361 $5,000 N/A $5,000 MAILING COST 111-5-1413362 $8,500 N/A $8,500 DUES-MEMBERSHIPS-FEES 111-5-1413370 $1,500 $1,000 -33.3% -$500 SUBSCRIPTIONS 111-5-1413371 $500 $1,500 200% $1,000 WIRELESS COMMUNICATIONS 111-5-1413381 $0 $2,000 $2,500 25% $500 DUES-MEMBERSHIPS-FEES 111-5-1414370 $0 $500 $500 0% $0 CONTRACTED SERVICES 111-5-1415313 $0 $36,000 $36,000 0% $0 ADULT EDUCATION 111-5-1415355 $0 $6,000 $6,000 0% $0 BUILDING ELECTRICITY/GAS 111-5-1415382 $0 $10,000 $10,000 0% $0 EXTERMINATING SERVICE 111-5-1415384 $0 $1,500 $1,500 0% $0 CONTRACTED SERVICES 111-5-1418313 $0 $21,000 N/A $21,000 TECH/SOFTWARE SUPPORT 111-5-1418325 $0 $60,000 N/A $60,000 TRAVEL AND PER DIEM 111-5-1418350 $0 $3,000 N/A $3,000 CONFERENCE,SEMINARS & TRAINING 111-5-1418351 $0 $4,500 N/A $4,500 PRINTING COST 111-5-1418360 $0 $3,500 N/A $3,500 PUBLISHING/ADVERTISEMENT COST 111-5-1418361 $0 $1,000 N/A $1,000 DUES-MEMBERSHIPS-FEES 111-5-1418370 $0 $1,000 N/A $1,000 $73,786 $211,500 $233,500 10.4% $22,000 $73,786 $211,500 $233,500 10.4% $22,000 Total General Government: Total Services: $0 Special Projects General Government SPECIAL EVENTS 111-5-1411410 $10,891 $25,000 $5,000 -80% -$20,000 SPECIAL EVENTS 111-5-1414410 $56,944 $77,500 $76,000 -1.9% -$1,500 $67,835 $102,500 $81,000 -21% -$21,500 $67,835 $102,500 $81,000 -21% -$21,500 Total General Government: Total Special Projects: Capital Outlays/Projects City of El Mirage | Budget Book 2022 Page 153 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) General Government BUILDINGS AND IMPROVEMENTS 111-5-1411656 $6,896 $0 $0 0% $0 BUILDINGS AND IMPROVEMENTS 111-5-1413656 $0 $40,000 $0 -100% -$40,000 BUILDINGS AND IMPROVEMENTS 111-5-1415656 $52,500 N/A $52,500 Total General Government: $6,896 $40,000 $52,500 31.3% $12,500 Total Capital Outlays/Projects: $6,896 $40,000 $52,500 31.3% $12,500 $970,513 $1,370,500 $1,761,500 28.5% $391,000 Total Expense Objects: City of El Mirage | Budget Book 2022 Page 154 Expenditures by Function Budgeted Expenditures by Function Special Events (5.2%) Economic Development (8.7%) Office Of Management And Budget (10.8%) Administration General (44.8%) Intergovernmental (14.8%) Community Services (15.7%) Budgeted and Historical Expenditures by Function 2 1.5 s n oi l li M 1 0.5 0 220 2Y F 120 2Y F 020 2Y F 910 2Y F 810 2Y F Special Events Office Of Management And Budget Community Services Economic Development Intergovernmental Administration General Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 155 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted FY2021 Budgeted Budgeted vs. FY2022 vs. FY2022 Budgeted (% Budgeted ($ Change) Change) SALARIES AND WAGES 111-5-1411110 $480,906 $746,000 $1,028,000 37.8% $282,000 OVERTIME 111-5-1411111 $2,000 N/A $2,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-1411120 $44,475 $71,000 $107,000 50.7% $36,000 SOCIAL SECURITY CONTRIBUTION 111-5-1411130 $26,406 $44,000 $58,000 31.8% $14,000 MEDICARE CONTRIBUTION 111-5-1411131 $6,736 $12,000 $15,000 25% $3,000 ASRS CONTRIBUTION 111-5-1411132 $58,117 $92,000 $128,000 39.1% $36,000 DEFERRED COMPENSATION 111-5-1411134 $0 $0 $10,500 N/A $10,500 WORKERS COMPENSATION 111-5-1411140 $1,047 $3,000 $2,000 -33.3% -$1,000 UNEMPLOYMENT INSURANCE 111-5-1411141 $187 $4,000 $3,000 -25% -$1,000 LABOR DISTRIBUTION 111-5-1411199 -$5,495 -$512,000 -$616,000 20.3% -$104,000 $612,379 $460,000 $737,500 60.3% $277,500 Expenditures General Government Executive Administration Administration General Personnel Services Total Personnel Services: Supplies FUEL AND LUBRICANTS 111-5-1411211 $830 $2,000 $0 -100% -$2,000 CONFERENCE ROOM 111-5-1411227 $1,458 $1,500 $0 -100% -$1,500 OFFICE SUPPLIES 111-5-1411230 $1,684 $3,000 $3,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1411237 $3,755 $8,000 $8,000 0% $0 SOFTWARE PURCHASE 111-5-1411248 $1,945 $3,500 $3,500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1411249 $6,782 $4,000 $4,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1411253 $720 $2,500 $2,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1411254 $3,341 $4,000 $4,000 0% $0 $20,515 $28,500 $25,000 -12.3% -$3,500 Total Supplies: Services City of El Mirage | Budget Book 2022 Page 156 Name Account ID FY2020 Actual FY2021 Budgeted PROFESSIONAL SERVICES 111-5-1411311 $9,024 $40,000 $0 -100% -$40,000 CONTRACTED SERVICES 111-5-1411313 $18,287 $6,000 $3,000 -50% -$3,000 TRAVEL AND PER DIEM 111-5-1411350 $6,347 $4,000 $6,000 50% $2,000 CONFERENCE,SEMINARS & TRAINING 111-5-1411351 $929 $1,500 $2,500 66.7% $1,000 ADULT EDUCATION 111-5-1411355 $1,508 $0 $0 0% $0 PRINTING COST 111-5-1411360 $1,207 $500 $500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1411361 $0 $21,500 $2,000 -90.7% -$19,500 MAILING COST 111-5-1411362 $181 $31,000 $2,000 -93.5% -$29,000 DUES-MEMBERSHIPS-FEES 111-5-1411370 $1,344 $3,000 $4,000 33.3% $1,000 SUBSCRIPTIONS 111-5-1411371 $1,080 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1411381 $2,650 $1,000 $1,000 0% $0 $42,557 $109,000 $21,500 -80.3% -$87,500 $10,891 $25,000 $5,000 -80% -$20,000 $10,891 $25,000 $5,000 -80% -$20,000 $6,896 $0 $0 0% $0 Total Services: FY2022 FY2021 Budgeted FY2021 Budgeted Budgeted vs. FY2022 vs. FY2022 Budgeted (% Budgeted ($ Change) Change) Special Projects SPECIAL EVENTS 111-5-1411410 Total Special Projects: Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS 111-5-1411656 Total Capital Outlays/Projects: Total Administration General: $6,896 $0 $0 0% $0 $693,239 $622,500 $789,000 26.7% $166,500 Economic Development Personnel Services SALARIES AND WAGES 111-5-1412110 $79,352 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1412120 $907 $0 $0 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-1412130 $4,915 $0 $0 0% $0 MEDICARE CONTRIBUTION 111-5-1412131 $1,150 $0 $0 0% $0 ASRS CONTRIBUTION 111-5-1412132 $9,609 $0 $0 0% $0 WORKERS COMPENSATION 111-5-1412140 $149 $0 $0 0% $0 City of El Mirage | Budget Book 2022 Page 157 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted FY2021 Budgeted Budgeted vs. FY2022 vs. FY2022 Budgeted (% Budgeted ($ Change) Change) UNEMPLOYMENT INSURANCE 111-5-1412141 $25 $0 $0 0% $0 LABOR DISTRIBUTION 111-5-1412199 $0 $109,000 $115,000 5.5% $6,000 $96,108 $109,000 $115,000 5.5% $6,000 $45 $500 $500 0% $0 $45 $500 $500 0% $0 Total Personnel Services: Supplies OFFICE SUPPLIES 111-5-1412230 Total Supplies: Services PROFESSIONAL SERVICES 111-5-1412311 $3,666 $8,000 $1,000 -87.5% -$7,000 TRAVEL AND PER DIEM 111-5-1412350 $3,285 $4,500 $4,000 -11.1% -$500 CONFERENCE,SEMINARS & TRAINING 111-5-1412351 $2,512 $3,000 $3,000 0% $0 PRINTING COST 111-5-1412360 $228 $500 $0 -100% -$500 DUES-MEMBERSHIPS-FEES 111-5-1412370 $21,518 $21,000 $29,500 40.5% $8,500 SUBSCRIPTIONS 111-5-1412371 $0 $500 $0 -100% -$500 MISCELLANEOUS EXPENSES 111-5-1412377 $20 $0 $0 0% $0 Total Services: Total Economic Development: $31,229 $37,500 $37,500 0% $0 $127,382 $147,000 $153,000 4.1% $6,000 $0 $220,000 $234,000 6.4% $14,000 $0 $220,000 $234,000 6.4% $14,000 Intergovernmental Personnel Services LABOR DISTRIBUTION 111-5-1413199 Total Personnel Services: Supplies OFFICE SUPPLIES 111-5-1413230 $0 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1413248 $0 $1,000 $500 -50% -$500 $0 $1,500 $1,000 -33.3% -$500 Total Supplies: Services TRAVEL AND PER DIEM 111-5-1413350 $0 $3,500 $4,500 28.6% $1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1413351 $0 $2,000 $2,000 0% $0 City of El Mirage | Budget Book 2022 Page 158 Name Account ID PRINTING COST 111-5-1413360 PUBLISHING/ADVERTISEMENT COST FY2020 Actual FY2021 Budgeted $0 $1,500 FY2022 FY2021 Budgeted FY2021 Budgeted Budgeted vs. FY2022 vs. FY2022 Budgeted (% Budgeted ($ Change) Change) $1,500 0% $0 111-5-1413361 $5,000 N/A $5,000 MAILING COST 111-5-1413362 $8,500 N/A $8,500 DUES-MEMBERSHIPS-FEES 111-5-1413370 $1,500 $1,000 -33.3% -$500 SUBSCRIPTIONS 111-5-1413371 $500 $1,500 200% $1,000 WIRELESS COMMUNICATIONS 111-5-1413381 $0 $2,000 $2,500 25% $500 $0 $11,000 $26,500 140.9% $15,500 $0 $40,000 $0 -100% -$40,000 Total Services: $0 Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS 111-5-1413656 Total Capital Outlays/Projects: Total Intergovernmental: $0 $40,000 $0 -100% -$40,000 $0 $272,500 $261,500 -4% -$11,000 Special Events Personnel Services SALARIES AND WAGES 111-5-1414110 $72,453 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1414120 $5,695 $0 $0 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-1414130 $4,482 $0 $0 0% $0 MEDICARE CONTRIBUTION 111-5-1414131 $1,048 $0 $0 0% $0 ASRS CONTRIBUTION 111-5-1414132 $8,774 $0 $0 0% $0 WORKERS COMPENSATION 111-5-1414140 $471 $0 $0 0% $0 UNEMPLOYMENT INSURANCE 111-5-1414141 $25 $0 $0 0% $0 LABOR DISTRIBUTION 111-5-1414199 $0 $105,000 $89,000 -15.2% -$16,000 $92,949 $105,000 $89,000 -15.2% -$16,000 $0 $2,000 $2,000 0% $0 $0 $2,000 $2,000 0% $0 $0 $500 $500 0% $0 Total Personnel Services: Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1414254 Total Supplies: Services DUES-MEMBERSHIPS-FEES City of El Mirage | Budget Book 2022 111-5-1414370 Page 159 Name Account ID Total Services: Total Special Events: FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted FY2021 Budgeted Budgeted vs. FY2022 vs. FY2022 Budgeted (% Budgeted ($ Change) Change) $0 $500 $500 0% $0 $92,949 $107,500 $91,500 -14.9% -$16,000 $0 $78,000 $83,000 6.4% $5,000 $0 $78,000 $83,000 6.4% $5,000 Community Services Personnel Services LABOR DISTRIBUTION 111-5-1415199 Total Personnel Services: Supplies FUEL AND LUBRICANTS 111-5-1415211 $0 $3,500 $3,500 0% $0 OFFICE SUPPLIES 111-5-1415230 $0 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1415249 $0 $3,500 $3,500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1415253 $0 $2,500 $2,500 0% $0 OTHER MAINTENANCE/REPAIRS 111-5-1415269 $0 $2,000 $2,000 0% $0 $0 $12,000 $12,000 0% $0 Total Supplies: Services CONTRACTED SERVICES 111-5-1415313 $0 $36,000 $36,000 0% $0 ADULT EDUCATION 111-5-1415355 $0 $6,000 $6,000 0% $0 BUILDING ELECTRICITY/GAS 111-5-1415382 $0 $10,000 $10,000 0% $0 EXTERMINATING SERVICE 111-5-1415384 $0 $1,500 $1,500 0% $0 $0 $53,500 $53,500 0% $0 $56,944 $77,500 $76,000 -1.9% -$1,500 $56,944 $77,500 $76,000 -1.9% -$1,500 $52,500 N/A $52,500 $52,500 N/A $52,500 $277,000 25.3% $56,000 Total Services: Special Projects SPECIAL EVENTS 111-5-1414410 Total Special Projects: Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS 111-5-1415656 Total Capital Outlays/Projects: Total Community Services: $56,944 $221,000 Office Of Management And Budget Personnel Services City of El Mirage | Budget Book 2022 Page 160 Name Account ID LABOR DISTRIBUTION FY2020 Actual 111-5-1418199 Total Personnel Services: FY2021 Budgeted FY2022 FY2021 Budgeted FY2021 Budgeted Budgeted vs. FY2022 vs. FY2022 Budgeted (% Budgeted ($ Change) Change) $0 $95,000 N/A $95,000 $0 $95,000 N/A $95,000 $0 $500 N/A $500 $0 $500 N/A $500 Supplies OFFICE SUPPLIES 111-5-1418230 Total Supplies: Services CONTRACTED SERVICES 111-5-1418313 $0 $21,000 N/A $21,000 TECH/SOFTWARE SUPPORT 111-5-1418325 $0 $60,000 N/A $60,000 TRAVEL AND PER DIEM 111-5-1418350 $0 $3,000 N/A $3,000 CONFERENCE,SEMINARS & TRAINING 111-5-1418351 $0 $4,500 N/A $4,500 PRINTING COST 111-5-1418360 $0 $3,500 N/A $3,500 PUBLISHING/ADVERTISEMENT COST 111-5-1418361 $0 $1,000 N/A $1,000 DUES-MEMBERSHIPS-FEES 111-5-1418370 $0 $1,000 N/A $1,000 $0 $94,000 N/A $94,000 $0 $0 $189,500 N/A $189,500 $970,513 $1,370,500 $1,761,500 28.5% $391,000 $970,513 $1,370,500 $1,761,500 28.5% $391,000 $970,513 $1,370,500 $1,761,500 28.5% $391,000 $970,513 $1,370,500 $1,761,500 28.5% $391,000 Total Services: Total Office Of Management And Budget: Total Administration: Total Executive: Total General Government: Total Expenditures: Significant Changes Intergovernmental and Communications budget increased due to the hiring of a FTE. The following line items increased to accommodate the new position: subscriptions, dues/memberships/fees and travel/training. The Special Events budget was reduced to hold five special events instead of the previous seven. The following events are budgeted for FY22: Halloween, Winterfest/Parade, Public Safety Day, Community Appreciation Day and Spring Faire. Office of Management and Budget increased, since it is a new division in Administration. City of El Mirage | Budget Book 2022 Page 161 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 $4.1 million in local, state, and federal grant awards in 2020 to support projects in El Mirage. Also in FY2020, the City received COVID-19 pandemic funding relief including FEMA-PA, AZCares and American Rescue Plan Act (ARPA). 3. The Interfaith Homeless Emergency Lodging Program (I-HELP) has served 79 individuals in its first year. This has included 1,057 bed nights, coordinated by more than 100 volunteers. 4. Economic Development staff assisted in: one expansion project totaling over $400 million in capital investments; four build-to-suit developments totaling over 1,420,682 sf and $35 million in capital investment; attracted 1 new retail business; and worked with business owners who will create over 850 Direct Non-Retail Jobs and 26 Retail jobs. 5. Information on available community resources and partner programs was made readily available to residents, and hours were expanded at the Community Action Program (CAP) office to serve those in the most need. 6. Increased communication and engagement with residents through a new quarterly printed newsletter and digital marketing campaigns. Consistent messaging and increased original content resulted in heightened engagement levels. Regular news releases were sent to media outlets to inform and educate residents of City news. Objectives Enhance quality of life through community and human services Create and implement marketing and public relations campaigns, resident communications and publicity that promotes El Mirage and ensure the City’s key messages are delivered to target audiences in an accurate, timely and cost-effective manner. Provide public affairs support and act as liaison to the Mayor, City Councilmembers, and City Departments Ensure implementation of the City Council Strategic Priorities Cultivate and strengthen regional partnerships through engagement and participation. Expand the City’s retail market share through attracting and maintain a balanced mix of retail and service facilities Attract new industries to El Mirage. Conduct a Community Survey for resident feedback on the City and City services City of El Mirage | Budget Book 2022 Page 162 Program Performance Program Performance Actual FY 2018/19 Actual FY 2019/20 Projected 2020/21 Public awareness/marketing campaign N/A 620 800 Citywide Annual Report N/A No No Yes State of the City N/A No No Yes Creating industry appropriate space for business attraction 3 new locates 3 new locates 5 new locates 4 new locates Cultivate regional partnerships through engagement and participation N/A N/A 85 90 Quality Lifestyle Average daily senior attendance N/A N/A 16 25 Safe Community Ridership - # of ride trips provided for paratransit and local dial-a-ride Initiative Effective Government Effective Government Effective Government Secure Future Effective Government 405 ADA 764 ADA Paratransit/ 5,756 Paratransit/9,004 Local DAR Local DAR Secure Future Direct Jobs resulting from businesses served 100 Direct jobs 400 Direct jobs Rent and Utility Assistance Provided to El Quality Mirage Residents through the Community Lifestyle Action Program (CAP) Quality Satisfaction of participants in community N/A N/A Lifestyle programs Target FY 2021/22 Posts: 1500 Followers: 12,000 Engagement: 24,000 Website visits: 200,000 500 ADA 1,200 ADA Paratransit/ 9,000 Paratransit/ Local DAR 7,170 Local DAR 600 Direct jobs 850 Direct Jobs N/A 82% Analysis of Program Performance: 1. Creating industry appropriate space for business attraction City-generated news items 2. Citywide Annual Report (AW) 3. State of the City 4. Creating industry appropriate space for business attraction 5. Number of El Mirage employees actively participating in regional meetings 6. Number of Attendees at Special Events 7. Public meeting logistics/facilitation 8. Ridership - # of ride trips provided for paratransit and local dial-a-ride. 9. Jobs resulting from businesses served. 10. We have not implemented this measurement 11. Campaigns measured primarily by number of posts, website visits, followers and engagement 12. Attract new non-retail industries to El Mirage City of El Mirage | Budget Book 2022 Page 163 Information Technology Information Technology (IT) 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. IT 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 City of El Mirage | Budget Book 2022 Page 164 Expenditures Summary $1,132,500 -$73,000 (-6.06% vs. prior year) Information Technology Proposed and Historical Budget vs. Actual $1.5M $1.25M $1M $750K $500K $250K $0 FY2018 FY2019 FY2020 Actual City of El Mirage | Budget Book 2022 FY2021 FY2022 Budgeted Page 165 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (3.7%) Services (4.5%) Capital Outlays/Projects (13.2%) Personnel Services (54.9%) Supplies (23.8%) Budgeted and Historical Expenditures by Expense Type 1.5 1.25 1 s n oi l li M 0.75 0.5 0.25 0 Capital Outlays/Projects Supplies 220 2Y F 120 2Y F Services 2002 YF 910 2Y F 810 2Y F Special Projects Personnel Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 166 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $303,046 $419,000 $443,000 5.7% $24,000 $2,881 $3,000 $9,500 216.7% $6,500 Expense Objects Personnel Services General Government SALARIES AND WAGES OVERTIME COMP TIME $20 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $26,717 $56,000 $67,000 19.6% $11,000 SOCIAL SECURITY CONTRIBUTION $18,392 $27,000 $28,000 3.7% $1,000 MEDICARE CONTRIBUTION $4,301 $7,000 $7,000 0% $0 ASRS CONTRIBUTION $36,451 $52,000 $57,000 9.6% $5,000 $7,000 N/A $7,000 WORKERS COMPENSATION $1,240 $2,000 $1,000 -50% -$1,000 UNEMPLOYMENT INSURANCE $76 $2,000 $2,000 0% $0 $393,123 $568,000 $621,500 9.4% $53,500 $393,123 $568,000 $621,500 9.4% $53,500 $325 $1,000 $500 -50% -$500 OFFICE SUPPLIES $140 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES $1,499 $500 $1,000 100% $500 EQUIPMENT/FURNITURE PURCHASE $17,618 $13,000 $10,000 -23.1% -$3,000 SOFTWARE PURCHASE $41,319 $10,000 $10,000 0% $0 OPERATING MATERIAL & SUPPLIES $2,756 $3,000 $3,000 0% $0 COMPUTER/PRINTER MAINTENANCE $3,113 $5,000 $5,000 0% $0 VEHICLE MAINTENANCE/REPAIRS $285 $1,000 $1,000 0% $0 EQUIPMENT MAINTENANCE CONTRACT $18,621 $35,000 $38,000 8.6% $3,000 PHONE SYS MAINT AND CONTRACTS $12,515 $15,000 $20,000 33.3% $5,000 DATA INFRASTRUCTURE SERVICES $57,294 $70,000 $60,000 -14.3% -$10,000 DEFERRED COMPENSATION Total General Government: Total Personnel Services: Supplies General Government FUEL AND LUBRICANTS SOFTWARE MAINT CONTRACT $66,213 $120,000 $120,000 0% $0 $221,698 $274,000 $269,000 -1.8% -$5,000 $221,698 $274,000 $269,000 -1.8% -$5,000 PROFESSIONAL SERVICES $902 $20,000 $20,000 0% $0 EQUIPMENT RENT/LEASES $1,531 $5,000 $0 -100% -$5,000 DELIVERY SERVICES $40 $0 $0 0% $0 TRAVEL AND PER DIEM $0 $2,000 $500 -75% -$1,500 CONFERENCE,SEMINARS & TRAINING $0 $4,500 $3,000 -33.3% -$1,500 Total General Government: Total Supplies: Services General Government City of El Mirage | Budget Book 2022 Page 167 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) TELEPHONE EXPENSE $18,670 $27,000 $25,000 -7.4% -$2,000 WIRELESS COMMUNICATIONS $1,954 $2,000 $2,500 25% $500 $23,097 $60,500 $51,000 -15.7% -$9,500 $23,097 $60,500 $51,000 -15.7% -$9,500 SPECIAL PROJECTS $0 $27,000 $42,000 55.6% $15,000 Total General Government: $0 $27,000 $42,000 55.6% $15,000 $0 $27,000 $42,000 55.6% $15,000 $57,881 $58,000 $0 -100% -$58,000 $218,000 $149,000 -31.7% -$69,000 Total General Government: Total Services: Special Projects General Government Total Special Projects: Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE INFRASTRUCTURE Total General Government: $57,881 $276,000 $149,000 -46% -$127,000 Total Capital Outlays/Projects: $57,881 $276,000 $149,000 -46% -$127,000 $695,799 $1,205,500 $1,132,500 -6.1% -$73,000 Total Expense Objects: Significant Changes Overtime was increased to accommodate employees transitioned to non-exempt status. Data Infrastructure services was decreased in anticipation of eliminating 3rd party services due to the connectivity of facilities using the City's own fiber optic cabling. Special Projects increase is due to a 5-year computer replacement cycle for City Hall equipment. Accomplishments 1. COVID-19 Teleworking: During COVID-19 Pandemic, the IT Team facilitating teleworking by readying spare laptops, configuring virtual desktop infrastructure (VDI) and providing remote support as necessary to ensure success. 2. New Core Network Switch: A new core network switch was installed at City Hall. It replaced one that was employed for the past 8 years and will act as a high-performance foundation to facilitate the new El Mirage Data Center design. 3. Data Center Redesign: The City's server cluster at City Hall was redesigned to better utilize server resources and eliminate older hardware. The new cluster allows for more redundancy, faster network speeds and a 10Gb (gigabit) connection to the Storage Area Network (SAN). 4. Fire Station Fiber Connection: The network team planned and executed a project to migrate the Fire Department from the existing Cox services to the City-owned fiber optic cabling running down El Mirage road. The connection that now exists between Fire Department and City Hall is up to 200 times faster than existing connection that had been in-use. 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). City of El Mirage | Budget Book 2022 Page 168 Program Performance Actual FY 2018/19 Actual FY 2019/20 Projected FY 2020/21 Target FY 2021/22 Network Uptime N/A N/A 99.8% 99.9% Security Awareness Training Success 3% 2% Less than 4% failure Rate N/A 80% N/A N/A Less than 3 % Failure Rate 90% closed within period 95% at 4 hours or less N/A 90% Strategic Initiative Program Performance Superior Infrastructure Effective Government Effective Government Effective Government Superior Infrastructure Percentage of Help Desk Tickets Closed within N/A defined SLA period 4 hour Response Time to newly open Help Desk N/A Tickets Percentage of systems up to date. Up to date systems include those with patches applied within N/A 30 days of the latest patch (Zero day patches should be applied immediately) 95% Analysis of Program Performance: 1. Network Uptime represents the amount of time, excluding planned maintenance, the network was available. 2. Initial phishing tests in FY19 yielded a 77% failure rate, but was less than 10% by end of that fiscal year. 3. 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. The help desk system (Track-it) was upgraded in 2020 and will be configured to track the response time for FY21 and later. 5. Due to personnel changes a new report will be developed to track FY22 progress forward. City of El Mirage | Budget Book 2022 Page 169 Human Resources The Human Resources department is a business partner, working with and for the departments within the City. We are focused on delivering quality customer service in personnel operations with integrity, responsiveness, and sensitivity. The Human Resources Department is responsible for a comprehensive human resource program, including: recruitment and selection; employment services; administration of employee benefits; policy development and administration; legal compliance; classification and compensation; employee relations; maintenance of personnel records; and the maintenance of the City’s personnel databases. Organizational Chart City of El Mirage | Budget Book 2022 Page 170 Expenditures Summary $511,500 -$40,500 (-7.34% vs. prior year) Human Resources Proposed and Historical Budget vs. Actual $600K $500K $400K $300K $200K $100K $0 FY2018 FY2019 FY2020 Actual City of El Mirage | Budget Book 2022 FY2021 FY2022 Budgeted Page 171 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (0.8%) Special Projects (1%) Services (24.7%) Personnel Services (73.5%) Budgeted and Historical Expenditures by Expense Type 0.6 0.5 0.4 s n oi l li M 0.3 0.2 0.1 0 Services 220 2Y F 120 2Y F Special Projects 020 2Y F 910 2Y F 810 2Y F Supplies Personnel Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 172 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $231,863 $262,000 $280,000 6.9% $18,000 $5,000 N/A $5,000 Expense Objects Personnel Services General Government SALARIES AND WAGES OVERTIME HEALTH-LIFE-DENTAL INSURANCE $18,119 $21,000 $23,000 9.5% $2,000 SOCIAL SECURITY CONTRIBUTION $14,250 $17,000 $18,000 5.9% $1,000 MEDICARE CONTRIBUTION $3,333 $4,000 $5,000 25% $1,000 ASRS CONTRIBUTION $28,079 $32,000 $36,000 12.5% $4,000 $7,000 N/A $7,000 DEFERRED COMPENSATION WORKERS COMPENSATION $437 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE $76 $1,000 $1,000 0% $0 $296,156 $338,000 $376,000 11.2% $38,000 $296,156 $338,000 $376,000 11.2% $38,000 OFFICE SUPPLIES $333 $2,500 $2,500 0% $0 COPIER USAGE/SUPPLIES/MAINT $420 $1,500 $1,500 0% $0 $753 $4,000 $4,000 0% $0 $753 $4,000 $4,000 0% $0 PROFESSIONAL SERVICES $9,826 $18,000 $18,500 2.8% $500 CONTRACTED SERVICES $15,382 $21,000 $21,000 0% $0 MEDICAL/DRUG EXAMS & TESTING $7,454 $50,000 $68,500 37% $18,500 RECRUITMENT EXPENSES $4,676 $7,000 $7,000 0% $0 CONFERENCE,SEMINARS & TRAINING $659 $3,000 $4,000 33.3% $1,000 PUBLISHING/ADVERTISEMENT COST $1,988 $4,500 $6,000 33.3% $1,500 MAILING COST $173 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES $441 $1,000 $1,000 0% $0 $40,599 $105,000 $126,500 20.5% $21,500 $40,599 $105,000 $126,500 20.5% $21,500 EMPLOYEE RECOGNITION AWARDS $490 $103,500 $3,500 -96.6% -$100,000 EMPLOYEE WELLNESS PROGRAM $0 $1,500 $1,500 0% $0 $490 $105,000 $5,000 -95.2% -$100,000 $490 $105,000 $5,000 -95.2% -$100,000 Total General Government: Total Personnel Services: Supplies General Government Total General Government: Total Supplies: Services General Government Total General Government: Total Services: Special Projects General Government Total General Government: Total Special Projects: City of El Mirage | Budget Book 2022 Page 173 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) Total Expense Objects: $337,998 $552,000 $511,500 -7.3% -$40,500 Significant Changes Medical/Drug Exam and Testing increase of $18,500 for Public Safety Traumatic Event Counseling and increased costs for Police and Fire new hire and annual exams. Special Projects decrease iof $100,000 due to the completion of the classification and compensation study. Accomplishments 1. ​A comprehensive classification and compensation study was conducted. From the study classifications structures were created providing job classification hierarchies that detail distinctions between jobs and clearly defines career paths and requirements for advancement within respective job families. A salary structure was created based on the classification plan, the compensation survey results, internal position equity, and best practices. 2. Actions were taken in collaboration with the City Manager and other departments to address COVID-19 in the workplace. This included granting additional leave to employees, allowing leave carryover, suspending accrual maximums and implementing the Families First Coronavirus Response Act paid leave provisions. Communications were distributed to employees outlining the actions taken by the City in response to the COVID-19 outbreak and pandemic; teleworking was authorized and an administrative Teleworking policy was created. Objectives Work in partnership with City departments to attract, hire, develop and support a workforce that positively contributes toward the City’s mission, vision, and values. Provide policies and procedural training programs to employees and supervisors. Provide wellness programs that focus on early detection, lifestyle modification, and disease management. Program Performance Strategic Initiative Program Performance Effective Government Effective Government Effective Government Effective Government Number of New Hires Number of positions filled internally Number of personnel actions forms (PAFs) processed Number of service awards presented Number of wellness screenings offered/ number of participants Effective Government Actual FY Actual FY Projected Target FY 2018/19 2019/20 FY 2020/21 2021/22 30 25 33 29 22 10 14 15 166 150 164 160 N/A 28 42 23 6/122 4/109 5/114 6/141 Analysis of Program Performance: 1. The number of new hires increased due to increased turnover. 2. The number of positions filled internally increased from the prior year. This increase reflects an increase to the availability of advancement opportunities and the success of internal talent development. 3. The number of personnel actions forms (PAFs) processed increased slightly from the prior year. PAFs are created by HR to document personnel actions such as new hire, transfer, promotion, stipend pay, termination, etc. 4. Service awards are presented to employees celebrating years of service with the City, beginning in the 3rd and 5th year, and every 5 years thereafter. This year's increase was due to existing employees achieving milestone service years. 5. Wellness screenings are offered throughout the year to support early detection and better health among employees and family members. During the COVID-19 pandemic, wellness screenings were postponed or canceled, causing a decrease in the number of screenings offered. The participant count remained steady at approximately 23 participants per screening. City of El Mirage | Budget Book 2022 Page 174 City of El Mirage | Budget Book 2022 Page 175 Financial Services Finance provides financial information to the public, bondholders, grantors, auditors, council, and staff. Finance maintains City financial records, oversees the procurement process, performs contract and grant administration, administers the business license program, and acts as liaison to the State in matters pertaining to the collection of City sales tax. Finance conducts audits, prepares payroll and reports, provides cash management and investment oversight and administers the retirement of outstanding general obligation and revenue bonds and loans. Organizational Chart City of El Mirage | Budget Book 2022 Page 176 Expenditures Summary $870,500 -$20,500 (-2.30% vs. prior year) Financial Services Proposed and Historical Budget vs. Actual $1M $750K $500K $250K $0 FY2018 FY2019 FY2020 Actual City of El Mirage | Budget Book 2022 FY2021 FY2022 Budgeted Page 177 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (1.4%) Services (38.3%) Personnel Services (60.3%) Budgeted and Historical Expenditures by Expense Type 1 0.8 0.6 s n oi l li M 0.4 0.2 0 Supplies Services 220 2Y F 120 2Y F Capital Outlays/Projects 020 2Y F 910 2Y F 810 2Y F Special Projects Personnel Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 178 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $537,314 $607,000 $538,000 -11.4% -$69,000 $0 $0 $2,000 N/A $2,000 Expense Objects Personnel Services General Government SALARIES AND WAGES OVERTIME COMP TIME $67 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $59,745 $74,000 $67,000 -9.5% -$7,000 SOCIAL SECURITY CONTRIBUTION $30,662 $36,000 $34,000 -5.6% -$2,000 MEDICARE CONTRIBUTION $7,518 $9,000 $8,000 -11.1% -$1,000 ASRS CONTRIBUTION $59,819 $70,000 $63,000 -10% -$7,000 WORKERS COMPENSATION $925 $2,000 $1,000 -50% -$1,000 UNEMPLOYMENT INSURANCE $399 $3,000 $3,000 0% $0 -$324,505 -$330,000 -$523,000 58.5% -$193,000 $0 $332,000 N/A $332,000 $371,945 $471,000 $525,000 11.5% $54,000 $371,945 $471,000 $525,000 11.5% $54,000 $1,318 $4,000 $1,000 -75% -$3,000 $0 $0 $2,000 N/A $2,000 EQUIPMENT/FURNITURE PURCHASE $1,245 $1,500 $500 -66.7% -$1,000 SOFTWARE PURCHASE $0 $1,000 $1,000 0% $0 $370 $0 $0 0% $0 OFFICE SUPPLIES $0 $4,000 N/A $4,000 COMPUTER/PRINTER SUPPLIES $0 $1,000 N/A $1,000 EQUIPMENT/FURNITURE PURCHASE $0 $1,500 N/A $1,500 SOFTWARE PURCHASE $0 $1,500 N/A $1,500 $2,933 $6,500 $12,500 92.3% $6,000 $2,933 $6,500 $12,500 92.3% $6,000 PROFESSIONAL SERVICES $175,959 $231,000 $130,000 -43.7% -$101,000 AUDIT/CONSULTING SERVICES $45,780 $50,000 $0 -100% -$50,000 TECH/SOFTWARE SUPPORT $16,268 $50,000 $0 -100% -$50,000 TRAVEL AND PER DIEM $13,860 $9,500 $3,000 -68.4% -$6,500 CONFERENCE,SEMINARS & TRAINING $10,061 $5,000 $2,000 -60% -$3,000 PRINTING COST $4,262 $3,000 $0 -100% -$3,000 $0 $1,000 $0 -100% -$1,000 LABOR DISTRIBUTION LABOR DISTRIBUTION Total General Government: Total Personnel Services: Supplies General Government OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES OPERATING MATERIAL & SUPPLIES Total General Government: Total Supplies: Services General Government PUBLISHING/ADVERTISEMENT COST City of El Mirage | Budget Book 2022 Page 179 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) MAILING COST $977 $1,500 $0 -100% -$1,500 DUES-MEMBERSHIPS-FEES $1,364 $2,000 $1,000 -50% -$1,000 BANK CHARGES/ANALYSIS FEES $1,556 $4,000 $0 -100% -$4,000 MISCELLANEOUS EXPENSES $346 $0 $0 0% $0 PROFESSIONAL SERVICES $0 $93,000 N/A $93,000 AUDIT/CONSULTING SERVICES $0 $50,000 N/A $50,000 TECH/SOFTWARE SUPPORT $0 $30,000 N/A $30,000 TRAVEL AND PER DIEM $0 $6,500 N/A $6,500 CONFERENCE,SEMINARS & TRAINING $0 $3,500 N/A $3,500 PUBLISHING/ADVERTISEMENT COST $0 $1,000 N/A $1,000 MAILING COST $0 $1,500 N/A $1,500 DUES-MEMBERSHIPS-FEES $0 $1,000 N/A $1,000 BANK CHARGES/ANALYSIS FEES $0 $10,000 N/A $10,000 MISCELLANEOUS EXPENSES $0 $500 N/A $500 $270,433 $357,000 $333,000 -6.7% -$24,000 $270,433 $357,000 $333,000 -6.7% -$24,000 Total General Government: Total Services: Special Projects General Government SPECIAL PROJECTS $5,014 $56,500 $0 -100% -$56,500 Total General Government: $5,014 $56,500 $0 -100% -$56,500 $5,014 $56,500 $0 -100% -$56,500 $6,982 $0 $0 0% $0 $6,982 $0 $0 0% $0 Total Special Projects: Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE Total General Government: Total Capital Outlays/Projects: Total Expense Objects: City of El Mirage | Budget Book 2022 $6,982 $0 $0 0% $0 $657,307 $891,000 $870,500 -2.3% -$20,500 Page 180 Expenditures by Function Budgeted Expenditures by Function Financial Services General (38.3%) Accounting (61.7%) Budgeted and Historical Expenditures by Function 1 0.8 0.6 s n oi l li M 0.4 0.2 0 220 2Y F 120 2Y F 020 2Y F 910 2Y F 810 2Y F Financial Services General Accounting Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 181 Name FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) $537,314 $607,000 $538,000 -11.4% -$69,000 OVERTIME $0 $0 $2,000 N/A $2,000 COMP TIME $67 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $59,745 $74,000 $67,000 -9.5% -$7,000 SOCIAL SECURITY CONTRIBUTION $30,662 $36,000 $34,000 -5.6% -$2,000 MEDICARE CONTRIBUTION $7,518 $9,000 $8,000 -11.1% -$1,000 ASRS CONTRIBUTION $59,819 $70,000 $63,000 -10% -$7,000 WORKERS COMPENSATION $925 $2,000 $1,000 -50% -$1,000 UNEMPLOYMENT INSURANCE $399 $3,000 $3,000 0% $0 LABOR DISTRIBUTION -$324,505 -$330,000 -$523,000 58.5% -$193,000 Total Personnel Services: $371,945 $471,000 $193,000 -59% -$278,000 $1,318 $4,000 $1,000 -75% -$3,000 $0 $0 $2,000 N/A $2,000 EQUIPMENT/FURNITURE PURCHASE $1,245 $1,500 $500 -66.7% -$1,000 SOFTWARE PURCHASE $0 $1,000 $1,000 0% $0 $370 $0 $0 0% $0 $2,933 $6,500 $4,500 -30.8% -$2,000 PROFESSIONAL SERVICES $175,959 $231,000 $130,000 -43.7% -$101,000 AUDIT/CONSULTING SERVICES $45,780 $50,000 $0 -100% -$50,000 TECH/SOFTWARE SUPPORT $16,268 $50,000 $0 -100% -$50,000 TRAVEL AND PER DIEM $13,860 $9,500 $3,000 -68.4% -$6,500 CONFERENCE,SEMINARS & TRAINING $10,061 $5,000 $2,000 -60% -$3,000 PRINTING COST $4,262 $3,000 $0 -100% -$3,000 $0 $1,000 $0 -100% -$1,000 $977 $1,500 $0 -100% -$1,500 Expenditures General Government Operations and Support Financial Services Financial Services General Personnel Services SALARIES AND WAGES Supplies OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES OPERATING MATERIAL & SUPPLIES Total Supplies: Services PUBLISHING/ADVERTISEMENT COST MAILING COST DUES-MEMBERSHIPS-FEES $1,364 $2,000 $1,000 -50% -$1,000 BANK CHARGES/ANALYSIS FEES $1,556 $4,000 $0 -100% -$4,000 MISCELLANEOUS EXPENSES $346 $0 $0 0% $0 $270,433 $357,000 $136,000 -61.9% -$221,000 Total Services: Special Projects City of El Mirage | Budget Book 2022 Page 182 Name FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) SPECIAL PROJECTS $5,014 $56,500 $0 -100% -$56,500 Total Special Projects: $5,014 $56,500 $0 -100% -$56,500 Capital Outlays/Projects $6,982 $0 $0 0% $0 Total Capital Outlays/Projects: CAPITAL EQUIPMENT PURCHASE $6,982 $0 $0 0% $0 Total Financial Services General: $657,307 $891,000 $333,500 -62.6% -$557,500 LABOR DISTRIBUTION $0 $332,000 N/A $332,000 Total Personnel Services: $0 $332,000 N/A $332,000 OFFICE SUPPLIES $0 $4,000 N/A $4,000 COMPUTER/PRINTER SUPPLIES $0 $1,000 N/A $1,000 EQUIPMENT/FURNITURE PURCHASE $0 $1,500 N/A $1,500 SOFTWARE PURCHASE $0 $1,500 N/A $1,500 $0 $8,000 N/A $8,000 PROFESSIONAL SERVICES $0 $93,000 N/A $93,000 AUDIT/CONSULTING SERVICES $0 $50,000 N/A $50,000 TECH/SOFTWARE SUPPORT $0 $30,000 N/A $30,000 TRAVEL AND PER DIEM $0 $6,500 N/A $6,500 CONFERENCE,SEMINARS & TRAINING $0 $3,500 N/A $3,500 PUBLISHING/ADVERTISEMENT COST $0 $1,000 N/A $1,000 MAILING COST $0 $1,500 N/A $1,500 DUES-MEMBERSHIPS-FEES $0 $1,000 N/A $1,000 BANK CHARGES/ANALYSIS FEES $0 $10,000 N/A $10,000 MISCELLANEOUS EXPENSES $0 $500 N/A $500 $0 $197,000 N/A $197,000 $0 $0 $537,000 N/A $537,000 Total Financial Services: $657,307 $891,000 $870,500 -2.3% -$20,500 Total Operations and Support: $657,307 $891,000 $870,500 -2.3% -$20,500 $657,307 $891,000 $870,500 -2.3% -$20,500 $657,307 $891,000 $870,500 -2.3% -$20,500 Accounting Personnel Services Supplies Total Supplies: Services Total Services: Total Accounting: Total General Government: Total Expenditures: City of El Mirage | Budget Book 2022 Page 183 Significant Changes Created Accounting division for FY22 moving budget items from Financial Services General. Moved items pertaining to budget such as publishing, printing, and ClearGov maintenance to Office of Management and Budget division in Administration. Accomplishments 1. Implementation of online requisition system. 2. Received GFOA Comprehensive Annual Financial Report award FY2020. 3. Reduced number of general ledger accounts from 5,389 accounts to 1,729 accounts. 4. Implemented online budgeting program/process. 5. Received GFOA Distinguished Budget award FY2021. Objectives Establish an online process for entering and approving invoices into financial system to reduce cost and time spent on data entry. Update and modify all contract forms used for procurement. Implement electronic vendor payments. Implement updated ADP Time and Attendance module. Program Performance Strategic Initiative Program Performance Actual FY 2018/19 Effective Government Actual FY 2019/20 Projected FY 2020/21 Target FY 2021/22 Number of W-2’s issued 227 218 225 230 Effective Government Number of P-Cards issued Total dollars spent 17 P-Cards Issued$720,371 Effective Government Effective Government Effective Government Effective Government Receive GFOA CAFR & Distinguished Budget Presentation Award Budget: N/A CAFR: 8 8 P-Cards Issued $816,790 Budget: N/A CAFR: 9 20 P-Cards 13 P-Cards Issued Issued $850,000 $900,000 Budget: 1 Budget: 2 CAFR: 10 CAFR: 11 Average monthly cash balance $58,578,090 $65,800,000 $70,000,000 $70,000,000 Number of Checks issued 4,385 Total dollars spent $ 19,110,356 Number of GL periods closed by the 15th N/A of the month (Goal is 11) 3,856 $ 17,192,466 3,413 $14,261,403 4,400 $25,000,000 4 8 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 P-Cards result in faster acquisition and reduced processing costs. 3. Department has not previously submitted for the budget award, but received its first one in FY21. 4. Average monthly cash balance continues to grow. 5. The number of checks and amount spent have been decreasing. The City will be paying off debt and completing major capital projects. 6. This started to be tracked FY21. City of El Mirage | Budget Book 2022 Page 184 Public Works Public Works handles the day to day operations and maintenance of over 100,000 square feet of City facilities, 120+ 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: Facilites Management, Fleet Management, and Parks. Org Chart City of El Mirage | Budget Book 2022 Page 185 Expenditures Summary $2,632,500 $118,500 (4.71% vs. prior year) Public Works Proposed and Historical Budget vs. Actual $3M $2.5M $2M $1.5M $1M $500K $0 FY2018 FY2019 FY2020 Actual City of El Mirage | Budget Book 2022 FY2021 FY2022 Budgeted Page 186 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (0.2%) Supplies (11.5%) Services (36.2%) Capital Outlays/Projects (17.7%) Personnel Services (34.4%) Budgeted and Historical Expenditures by Expense Type 3 2.5 2 s n oi l li M 1.5 1 0.5 0 120 2Y F 220 2Y F Supplies Personnel Services Services 020 2Y F 910 2Y F 810 2Y F Special Projects Capital Outlays/Projects Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 187 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) SALARIES AND WAGES $287,837 $324,000 $336,000 3.7% $12,000 OVERTIME $13,547 $12,000 $12,000 0% $0 Expense Objects Personnel Services General Government COMP TIME $2,483 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $63,239 $74,000 $97,000 31.1% $23,000 SOCIAL SECURITY CONTRIBUTION $17,590 $21,000 $22,000 4.8% $1,000 MEDICARE CONTRIBUTION $4,114 $5,000 $6,000 20% $1,000 ASRS CONTRIBUTION $33,920 $39,000 $41,000 5.1% $2,000 WORKERS COMPENSATION $7,240 $14,000 $10,000 -28.6% -$4,000 UNEMPLOYMENT INSURANCE $290 $3,000 $3,000 0% $0 $115,506 $187,000 $187,000 0% $0 OVERTIME $4,867 $8,000 $8,000 0% $0 COMP TIME $94 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $21,243 $34,000 $37,000 8.8% $3,000 SOCIAL SECURITY CONTRIBUTION $7,187 $12,000 $13,000 8.3% $1,000 MEDICARE CONTRIBUTION $1,681 $3,000 $3,000 0% $0 ASRS CONTRIBUTION $14,104 $25,000 $25,000 0% $0 WORKERS COMPENSATION $3,116 $6,000 $5,000 -16.7% -$1,000 SALARIES AND WAGES UNEMPLOYMENT INSURANCE $50 $1,000 $1,000 0% $0 SALARIES AND WAGES $57,785 $65,000 $67,000 3.1% $2,000 HEALTH-LIFE-DENTAL INSURANCE $11,756 $14,000 $15,000 7.1% $1,000 SOCIAL SECURITY CONTRIBUTION $3,357 $4,000 $5,000 25% $1,000 MEDICARE CONTRIBUTION $785 $1,000 $1,000 0% $0 ASRS CONTRIBUTION $6,998 $8,000 $9,000 12.5% $1,000 WORKERS COMPENSATION $1,266 $3,000 $2,000 -33.3% -$1,000 UNEMPLOYMENT INSURANCE $25 $1,000 $1,000 0% $0 $680,080 $864,000 $906,000 4.9% $42,000 $680,080 $864,000 $906,000 4.9% $42,000 Total General Government: Total Personnel Services: Supplies General Government SMALL TOOLS/EQUIP/PARTS $1,624 $3,000 $6,000 100% $3,000 FUEL AND LUBRICANTS $14,837 $10,000 $10,000 0% $0 SAFETY EQUIPMENT/SUPPLIES $3,509 $4,000 $4,500 12.5% $500 CHEMICALS $10,104 $6,000 $6,000 0% $0 OFFICE SUPPLIES $292 $500 $500 0% $0 UNIFORMS $414 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE $3,220 $9,000 $9,000 0% $0 IRRIGATION SUPPLIES $9,437 $14,500 $14,500 0% $0 LANDSCAPING MAT'L & SUPPLIES $5,400 $6,000 $6,000 0% $0 City of El Mirage | Budget Book 2022 Page 188 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) OPERATING MATERIAL & SUPPLIES $13,510 $21,000 $21,000 0% $0 VEHICLE MAINTENANCE/REPAIRS $0 $500 $500 0% $0 $719 $1,500 $1,500 0% $0 EQUIPMENT MAINTENANCE/REPAIRS SMALL TOOLS/EQUIP/PARTS $2,904 $3,500 $3,500 0% $0 FUEL AND LUBRICANTS $1,825 $3,000 $2,500 -16.7% -$500 SAFETY EQUIPMENT/SUPPLIES $322 $1,000 $6,000 500% $5,000 OFFICE SUPPLIES $595 $2,000 $1,000 -50% -$1,000 BUILDING JANITORIAL SUPPLIES $8,206 $12,000 $12,000 0% $0 COMPUTER/PRINTER SUPPLIES $0 $1,000 $1,000 0% $0 UNIFORMS $1,651 $5,500 $5,500 0% $0 OPERATING MATERIAL & SUPPLIES $4,782 $3,000 $3,000 0% $0 BUILDING MAINTENANCE/REPAIRS $30,363 $55,000 $81,500 48.2% $26,500 COPIER USAGE/SUPPLIES/MAINT $2,204 $1,500 $1,500 0% $0 SMALL TOOLS/EQUIP/PARTS $3,341 $3,500 $3,500 0% $0 FUEL AND LUBRICANTS $919 $1,500 $1,500 0% $0 SAFETY EQUIPMENT/SUPPLIES $435 $5,500 $5,500 0% $0 OFFICE SUPPLIES $95 $0 $0 0% $0 COMPUTER/PRINTER SUPPLIES $0 $1,000 $0 -100% -$1,000 VEHICLE PARTS $10,925 $11,500 $14,000 21.7% $2,500 OPERATING MATERIAL & SUPPLIES $2,624 $3,000 $3,000 0% $0 VEHICLE MAINTENANCE/REPAIRS $45,564 $50,000 $50,000 0% $0 OTHER MAINTENANCE/REPAIRS $30,089 $27,000 $27,000 0% $0 $209,908 $266,500 $301,500 13.1% $35,000 $209,908 $266,500 $301,500 13.1% $35,000 $138,984 $178,000 $178,000 0% $0 EQUIPMENT RENT/LEASES $639 $1,000 $1,000 0% $0 SECURITY/ALARM SERVICE $2,445 $15,000 $12,000 -20% -$3,000 CONFERENCE,SEMINARS & TRAINING $150 $5,500 $5,000 -9.1% -$500 DUES-MEMBERSHIPS-FEES $325 $0 $0 0% $0 PARK LIGHTING/ELECTRICITY $55,931 $88,000 $88,000 0% $0 WIRELESS COMMUNICATIONS $1,908 $1,500 $2,000 33.3% $500 BUILDING WATER/SEWER SERVICES $2,000 N/A $2,000 BUILDING WATER/SEWER SERVICES $13,000 N/A $13,000 $0 $168,000 N/A $168,000 Total General Government: Total Supplies: Services General Government CONTRACTED SERVICES LANDSCAPING/IRRIGATION CONTRACTED SERVICES $179,330 $202,500 $205,500 1.5% $3,000 SECURITY/ALARM SERVICE $13,354 $15,000 $15,000 0% $0 FIRE EXTINGUISHERS/INSPECTIONS $11,856 $10,000 $10,000 0% $0 City of El Mirage | Budget Book 2022 Page 189 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) CONFERENCE,SEMINARS & TRAINING $2,149 $2,500 $2,500 0% $0 WIRELESS COMMUNICATIONS $1,457 $2,500 $2,500 0% $0 BUILDING ELECTRICITY/GAS $168,286 $210,000 $213,500 1.7% $3,500 $23,000 N/A $23,000 BUILDING WATER/SEWER SERVICES LIBRARY FACILITIES EXPENSES $5,130 $10,000 $10,000 0% $0 CONFERENCE,SEMINARS & TRAINING $0 $1,000 $1,000 0% $0 MAILING COST $82 $0 $0 0% $0 WIRELESS COMMUNICATIONS $464 $1,000 $1,000 0% $0 $582,490 $743,500 $953,000 28.2% $209,500 $582,490 $743,500 $953,000 28.2% $209,500 SPECIAL PROJECTS $0 $65,000 $5,000 -92.3% -$60,000 Total General Government: $0 $65,000 $5,000 -92.3% -$60,000 $0 $65,000 $5,000 -92.3% -$60,000 FIELD EQUIPMENT PURCHASE $9,293 $10,000 $50,000 400% $40,000 VEHICLES $41,215 $94,000 $47,000 -50% -$47,000 $55,000 $0 -100% -$55,000 $0 $47,000 $0 -100% -$47,000 $218,879 $369,000 $270,000 -26.8% -$99,000 $100,000 N/A $100,000 Total General Government: Total Services: Special Projects General Government Total Special Projects: Capital Outlays/Projects General Government LAND IMPROVEMENTS VEHICLES BUILDINGS AND IMPROVEMENTS BUILDINGS AND IMPROVEMENTS Total General Government: $269,387 $575,000 $467,000 -18.8% -$108,000 Total Capital Outlays/Projects: $269,387 $575,000 $467,000 -18.8% -$108,000 $1,741,865 $2,514,000 $2,632,500 4.7% $118,500 Total Expense Objects: City of El Mirage | Budget Book 2022 Page 190 Expenditures by Function Budgeted Expenditures by Function Fleet Management (11.6%) Parks (44.5%) Facilities Management (43.8%) Budgeted and Historical Expenditures by Function 3 2.5 2 s n oi l li M 1.5 1 0.5 0 220 2Y F Facilities Management 120 2Y F 020 2Y F 910 2Y F 810 2Y F Fleet Management Parks Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 191 Name FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) SALARIES AND WAGES $287,837 $324,000 $336,000 3.7% $12,000 OVERTIME $13,547 $12,000 $12,000 0% $0 COMP TIME $2,483 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $63,239 $74,000 $97,000 31.1% $23,000 SOCIAL SECURITY CONTRIBUTION $17,590 $21,000 $22,000 4.8% $1,000 MEDICARE CONTRIBUTION $4,114 $5,000 $6,000 20% $1,000 ASRS CONTRIBUTION $33,920 $39,000 $41,000 5.1% $2,000 WORKERS COMPENSATION $7,240 $14,000 $10,000 -28.6% -$4,000 UNEMPLOYMENT INSURANCE $290 $3,000 $3,000 0% $0 $430,259 $492,000 $527,000 7.1% $35,000 SMALL TOOLS/EQUIP/PARTS $1,624 $3,000 $6,000 100% $3,000 FUEL AND LUBRICANTS $14,837 $10,000 $10,000 0% $0 SAFETY EQUIPMENT/SUPPLIES $3,509 $4,000 $4,500 12.5% $500 CHEMICALS $10,104 $6,000 $6,000 0% $0 OFFICE SUPPLIES $292 $500 $500 0% $0 UNIFORMS $414 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE $3,220 $9,000 $9,000 0% $0 IRRIGATION SUPPLIES $9,437 $14,500 $14,500 0% $0 Expenditures General Government Operations and Support Public Works Parks Personnel Services Total Personnel Services: Supplies LANDSCAPING MAT'L & SUPPLIES $5,400 $6,000 $6,000 0% $0 OPERATING MATERIAL & SUPPLIES $13,510 $21,000 $21,000 0% $0 VEHICLE MAINTENANCE/REPAIRS $0 $500 $500 0% $0 $719 $1,500 $1,500 0% $0 $63,066 $76,000 $79,500 4.6% $3,500 $138,984 $178,000 $178,000 0% $0 EQUIPMENT RENT/LEASES $639 $1,000 $1,000 0% $0 SECURITY/ALARM SERVICE $2,445 $15,000 $12,000 -20% -$3,000 CONFERENCE,SEMINARS & TRAINING $150 $5,500 $5,000 -9.1% -$500 DUES-MEMBERSHIPS-FEES $325 $0 $0 0% $0 PARK LIGHTING/ELECTRICITY $55,931 $88,000 $88,000 0% $0 WIRELESS COMMUNICATIONS $1,908 $1,500 $2,000 33.3% $500 EQUIPMENT MAINTENANCE/REPAIRS Total Supplies: Services CONTRACTED SERVICES City of El Mirage | Budget Book 2022 Page 192 Name FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) BUILDING WATER/SEWER SERVICES $2,000 N/A $2,000 BUILDING WATER/SEWER SERVICES $13,000 N/A $13,000 $0 $168,000 N/A $168,000 $200,383 $289,000 $469,000 62.3% $180,000 FIELD EQUIPMENT PURCHASE $9,293 $10,000 $50,000 400% $40,000 VEHICLES $41,215 $94,000 $47,000 -50% -$47,000 $55,000 $0 -100% -$55,000 LANDSCAPING/IRRIGATION Total Services: Capital Outlays/Projects LAND IMPROVEMENTS Total Capital Outlays/Projects: $50,508 $159,000 $97,000 -39% -$62,000 $744,215 $1,016,000 $1,172,500 15.4% $156,500 $115,506 $187,000 $187,000 0% $0 OVERTIME $4,867 $8,000 $8,000 0% $0 COMP TIME $94 $0 $0 0% $0 $21,243 $34,000 $37,000 8.8% $3,000 SOCIAL SECURITY CONTRIBUTION $7,187 $12,000 $13,000 8.3% $1,000 MEDICARE CONTRIBUTION $1,681 $3,000 $3,000 0% $0 ASRS CONTRIBUTION $14,104 $25,000 $25,000 0% $0 WORKERS COMPENSATION $3,116 $6,000 $5,000 -16.7% -$1,000 Total Parks: Facilities Management Personnel Services SALARIES AND WAGES HEALTH-LIFE-DENTAL INSURANCE UNEMPLOYMENT INSURANCE Total Personnel Services: $50 $1,000 $1,000 0% $0 $167,849 $276,000 $279,000 1.1% $3,000 Supplies SMALL TOOLS/EQUIP/PARTS $2,904 $3,500 $3,500 0% $0 FUEL AND LUBRICANTS $1,825 $3,000 $2,500 -16.7% -$500 SAFETY EQUIPMENT/SUPPLIES $322 $1,000 $6,000 500% $5,000 OFFICE SUPPLIES $595 $2,000 $1,000 -50% -$1,000 BUILDING JANITORIAL SUPPLIES $8,206 $12,000 $12,000 0% $0 COMPUTER/PRINTER SUPPLIES $0 $1,000 $1,000 0% $0 UNIFORMS $1,651 $5,500 $5,500 0% $0 OPERATING MATERIAL & SUPPLIES $4,782 $3,000 $3,000 0% $0 BUILDING MAINTENANCE/REPAIRS $30,363 $55,000 $81,500 48.2% $26,500 COPIER USAGE/SUPPLIES/MAINT $2,204 $1,500 $1,500 0% $0 $52,852 $87,500 $117,500 34.3% $30,000 CONTRACTED SERVICES $179,330 $202,500 $205,500 1.5% $3,000 SECURITY/ALARM SERVICE $13,354 $15,000 $15,000 0% $0 Total Supplies: Services City of El Mirage | Budget Book 2022 Page 193 Name FY2020 Actual FY2021 Budgeted FIRE EXTINGUISHERS/INSPECTIONS $11,856 $10,000 $10,000 0% $0 CONFERENCE,SEMINARS & TRAINING $2,149 $2,500 $2,500 0% $0 WIRELESS COMMUNICATIONS $1,457 $2,500 $2,500 0% $0 BUILDING ELECTRICITY/GAS $168,286 $210,000 $213,500 1.7% $3,500 $23,000 N/A $23,000 BUILDING WATER/SEWER SERVICES LIBRARY FACILITIES EXPENSES FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) $5,130 $10,000 $10,000 0% $0 $381,561 $452,500 $482,000 6.5% $29,500 SPECIAL PROJECTS $0 $65,000 $5,000 -92.3% -$60,000 Total Special Projects: $0 $65,000 $5,000 -92.3% -$60,000 $0 $47,000 $0 -100% -$47,000 $218,879 $369,000 $270,000 -26.8% -$99,000 Total Services: Special Projects Capital Outlays/Projects VEHICLES BUILDINGS AND IMPROVEMENTS Total Capital Outlays/Projects: $218,879 $416,000 $270,000 -35.1% -$146,000 $821,142 $1,297,000 $1,153,500 -11.1% -$143,500 SALARIES AND WAGES $57,785 $65,000 $67,000 3.1% $2,000 HEALTH-LIFE-DENTAL INSURANCE $11,756 $14,000 $15,000 7.1% $1,000 SOCIAL SECURITY CONTRIBUTION $3,357 $4,000 $5,000 25% $1,000 MEDICARE CONTRIBUTION $785 $1,000 $1,000 0% $0 ASRS CONTRIBUTION $6,998 $8,000 $9,000 12.5% $1,000 WORKERS COMPENSATION $1,266 $3,000 $2,000 -33.3% -$1,000 UNEMPLOYMENT INSURANCE $25 $1,000 $1,000 0% $0 $81,972 $96,000 $100,000 4.2% $4,000 SMALL TOOLS/EQUIP/PARTS $3,341 $3,500 $3,500 0% $0 FUEL AND LUBRICANTS $919 $1,500 $1,500 0% $0 SAFETY EQUIPMENT/SUPPLIES $435 $5,500 $5,500 0% $0 OFFICE SUPPLIES $95 $0 $0 0% $0 COMPUTER/PRINTER SUPPLIES $0 $1,000 $0 -100% -$1,000 VEHICLE PARTS $10,925 $11,500 $14,000 21.7% $2,500 OPERATING MATERIAL & SUPPLIES $2,624 $3,000 $3,000 0% $0 VEHICLE MAINTENANCE/REPAIRS $45,564 $50,000 $50,000 0% $0 OTHER MAINTENANCE/REPAIRS $30,089 $27,000 $27,000 0% $0 $93,990 $103,000 $104,500 1.5% $1,500 Total Facilities Management: Fleet Management Personnel Services Total Personnel Services: Supplies Total Supplies: City of El Mirage | Budget Book 2022 Page 194 Name FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) CONFERENCE,SEMINARS & TRAINING $0 $1,000 $1,000 0% $0 MAILING COST $82 $0 $0 0% $0 Services WIRELESS COMMUNICATIONS Total Services: $464 $1,000 $1,000 0% $0 $546 $2,000 $2,000 0% $0 $100,000 N/A $100,000 Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS Total Capital Outlays/Projects: Total Fleet Management: Total Public Works: Total Operations and Support: Total General Government: Total Expenditures: $0 $0 $100,000 N/A $100,000 $176,509 $201,000 $306,500 52.5% $105,500 $1,741,865 $2,514,000 $2,632,500 4.7% $118,500 $1,741,865 $2,514,000 $2,632,500 4.7% $118,500 $1,741,865 $2,514,000 $2,632,500 4.7% $118,500 $1,741,865 $2,514,000 $2,632,500 4.7% $118,500 Significant Changes Facilities requested an increase in the safety equipment line to accommodate increased purchases of PPE. Facilities decreased the special projects line after completing the asbestos certification for City facilities. Accomplishments 1. Facilities division completed asbestos survey of all City facilities. 2. Parks division completed installation of new ADA playground at Gateway Park. 3. Fleet division coordinated vehicle replacement program across multiple city departments/division. Objectives Complete contract processes for landscape maintenance, custodial maintenance, and traffic signal maintenance to secure costeffective services for the HURF, Parks, and Facilities divisions. Complete installation of new play structure in Brisas Park as part of the pocket park replacement program. Complete installation of cameras in City parks as part of the city park camera program. Program Performance Strategic Initiative Superior Infrastructure Superior Infrastructure Superior Infrastructure Program Performance Actual FY 2018/19 Actual FY 2019/20 Projected FY 20/21 Target FY 2021/22 Operational cost/acre of park space NA -7.0% +3% +3% Operational cost/square foot of facility space NA -19.5% +1% +3% Operational cost/mile of fleet vehicles NA .8% +4% +3% Analysis of Program Performance: 1. Operational cost/acre of park space was 7% lower between FY19 and FY20 2. Operational cost/square foot was down 19.5% between FY19 and FY20 primarily due to savings on building utilities 3. Operational cost/mile of fleet vehicles increased .8% between FY19 and FY20. City of El Mirage | Budget Book 2022 Page 195 City of El Mirage | Budget Book 2022 Page 196 Non-Departmental Non-Departmental's accounts 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, insurance claims, tuition reimbursement, transfers & contingency, and other line items. Expenditures Summary $5,577,000 $2,574,000 (85.71% vs. prior year) Non-Departmental Proposed and Historical Budget vs. Actual $15M $12.5M $10M $7.5M $5M $2.5M $0 FY2018 FY2019 FY2020 Actual City of El Mirage | Budget Book 2022 FY2021 FY2022 Budgeted Page 197 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (0.2%) Services (19.7%) Special Projects (58.6%) Transfers and Contingencies (21.6%) Budgeted and Historical Expenditures by Expense Type 15 12.5 10 s n oi l li M 7.5 5 2.5 0 220 2Y F Debt Service – Interest/Fees Transfers and Contingencies 120 2Y F 2002 YF 910 2Y F 810 2Y F Capital Outlays/Projects Services Supplies Special Projects Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 198 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) FUEL AND LUBRICANTS $3,752 $0 $2,000 N/A $2,000 OPERATING MATERIAL & SUPPLIES $1,419 $0 $2,500 N/A $2,500 VEHICLE MAINTENANCE/REPAIRS $0 $0 $2,500 N/A $2,500 $2,000 N/A $2,000 Expense Objects Supplies General Government COPIER USAGE/SUPPLIES/MAINT OTHER MAINTENANCE/REPAIRS $783 $0 $0 0% $0 $5,954 $0 $9,000 N/A $9,000 $5,954 $0 $9,000 N/A $9,000 $227,250 $250,000 $280,000 12% $30,000 $825 $0 $0 0% $0 $335,019 $350,000 $374,500 7% $24,500 $1,200 $2,500 $7,500 200% $5,000 PROSECUTOR SERVICES $114,042 $130,000 $130,000 0% $0 COUNTY JAIL HOUSING $123,369 $175,000 $175,000 0% $0 CLAIMS $26,932 $30,000 $30,000 0% $0 $100,000 $100,000 0% $0 $257 $8,000 $1,000 -87.5% -$7,000 WIRELESS COMMUNICATIONS $464 $0 $0 0% $0 BUILDING ELECTRICITY/GAS $6,699 $0 $0 0% $0 EXTERMINATING SERVICE $837 $0 $0 0% $0 Total General Government: $836,894 $1,045,500 $1,098,000 5% $52,500 $836,894 $1,045,500 $1,098,000 5% $52,500 $72,818 $100,000 $0 -100% -$100,000 $0 $0 $3,268,000 N/A $3,268,000 $72,818 $100,000 $3,268,000 3,168% $3,168,000 $72,818 $100,000 $3,268,000 3,168% $3,168,000 $56,900 $111,000 $0 -100% -$111,000 EXCISE BOND PRINCIPLE $0 $170,000 $0 -100% -$170,000 TRUST/AGENCY FEES $300 $500 $0 -100% -$500 Total General Government: $57,200 $281,500 $0 -100% -$281,500 Total General Government: Total Supplies: Services General Government LEGAL SERVICES CONTRACTED SERVICES LIABILITY INSURANCE PUBLIC DEFENDER SERVICES TUITION REIMBURSEMENT PROPERTY TAXES Total Services: Special Projects General Government SPECIAL EVENTS SPECIAL PROJECTS Total General Government: Total Special Projects: Debt Service – Interest/Fees General Government INTEREST City of El Mirage | Budget Book 2022 Page 199 Name Total Debt Service – Interest/Fees: FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $57,200 $281,500 $0 -100% -$281,500 Transfers and Contingencies General Government CONTINGENCY $13,703 $500,000 $500,000 0% $0 TRANSFER OUT - POLICE GRANTS $11,428,000 $1,076,000 $702,000 -34.8% -$374,000 Total General Government: $11,441,703 $1,576,000 $1,202,000 -23.7% -$374,000 Total Transfers and Contingencies: $11,441,703 $1,576,000 $1,202,000 -23.7% -$374,000 $12,414,568 $3,003,000 $5,577,000 85.7% $2,574,000 Total Expense Objects: Significant Budget Changes Special Projects increased by $3,500,000 largely due to potential Public Safety Personnel Retirement System contribution of $2,000,000, American Rescue Plan Act of 2021 $883,000 for resident assistance, and $300,000 for retirement and backfill funding. City of El Mirage | Budget Book 2022 Page 200 Development Services The El Mirage Development Services Department ensures responsible planning within the current and future city limits. It is the goal of the Development Services Department to provide quality development through quality customer service to all City of El Mirage customers while enforcing compliance with applicable City Codes and the General Plan. The departments' responsibilities include Planning & Zoning, Geographic Information System (GIS), Engineering, Building Safety and Code Enforcement. Organizational Chart City of El Mirage | Budget Book 2022 Page 201 Expenditures Summary $4,732,500 $2,738,500 (137.34% vs. prior year) Development Services Proposed and Historical Budget vs. Actual $5M $4M $3M $2M $1M $0 FY2018 FY2019 FY2020 Actual City of El Mirage | Budget Book 2022 FY2021 FY2022 Budgeted Page 202 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (0.9%) Services (4%) Special Projects (4.6%) Personnel Services (28.7%) Capital Outlays/Projects (61.8%) Budgeted and Historical Expenditures by Expense Type 5 4 3 s n oi l li M 2 1 0 Personnel Services 220 2Y F Special Projects 120 2Y F Services 2002 YF 910 2Y F 810 2Y F Supplies Capital Outlays/Projects Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 203 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1612110 $222,311 $254,000 $269,000 5.9% $15,000 COMP TIME 111-5-1612117 $13 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1612120 $28,815 $34,000 $37,000 8.8% $3,000 SOCIAL SECURITY CONTRIBUTION 111-5-1612130 $13,306 $16,000 $17,000 6.3% $1,000 MEDICARE CONTRIBUTION 111-5-1612131 $3,112 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 111-5-1612132 $25,828 $30,000 $32,000 6.7% $2,000 DEFERRED COMPENSATION 111-5-1612134 $7,000 N/A $7,000 WORKERS COMPENSATION 111-5-1612140 $412 $4,000 $3,000 -25% -$1,000 UNEMPLOYMENT INSURANCE 111-5-1612141 $118 $2,000 $2,000 0% $0 SALARIES AND WAGES 111-5-1613110 $240,518 $275,000 $307,000 11.6% $32,000 OVERTIME 111-5-1613111 $3,183 $5,000 $5,000 0% $0 COMP TIME 111-5-1613117 $1,293 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1613120 $33,830 $41,000 $52,000 26.8% $11,000 SOCIAL SECURITY CONTRIBUTION 111-5-1613130 $14,689 $18,000 $20,000 11.1% $2,000 MEDICARE CONTRIBUTION 111-5-1613131 $3,435 $5,000 $5,000 0% $0 ASRS CONTRIBUTION 111-5-1613132 $28,778 $35,000 $40,000 14.3% $5,000 WORKERS COMPENSATION 111-5-1613140 $2,647 $5,000 $4,000 -20% -$1,000 UNEMPLOYMENT INSURANCE 111-5-1613141 $101 $2,000 $2,000 0% $0 SALARIES AND WAGES 111-5-1614110 $144,404 $167,000 $176,000 5.4% $9,000 OVERTIME 111-5-1614111 $1,772 $3,000 $3,000 0% $0 COMP TIME 111-5-1614117 $646 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1614120 $13,428 $16,000 $17,000 6.3% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1614130 $8,789 $11,000 $12,000 9.1% $1,000 City of El Mirage | Budget Book 2022 Page 204 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) MEDICARE CONTRIBUTION 111-5-1614131 $2,056 $3,000 $3,000 0% $0 ASRS CONTRIBUTION 111-5-1614132 $17,798 $21,000 $23,000 9.5% $2,000 WORKERS COMPENSATION 111-5-1614140 $2,012 $4,000 $3,000 -25% -$1,000 UNEMPLOYMENT INSURANCE 111-5-1614141 $76 $1,000 $1,000 0% $0 SALARIES AND WAGES 111-5-1615110 $156,266 $219,000 $216,000 -1.4% -$3,000 OVERTIME 111-5-1615111 $4,523 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1615120 $27,159 $41,000 $37,000 -9.8% -$4,000 SOCIAL SECURITY CONTRIBUTION 111-5-1615130 $9,570 $15,000 $14,000 -6.7% -$1,000 MEDICARE CONTRIBUTION 111-5-1615131 $2,238 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 111-5-1615132 $19,471 $29,000 $29,000 0% $0 WORKERS COMPENSATION 111-5-1615140 $1,565 $4,000 $3,000 -25% -$1,000 UNEMPLOYMENT INSURANCE 111-5-1615141 $127 $1,000 $1,000 0% $0 $1,034,288 $1,279,000 $1,358,000 6.2% $79,000 $1,034,288 $1,279,000 $1,358,000 6.2% $79,000 Total General Government: Total Personnel Services: Supplies General Government OFFICE SUPPLIES 111-5-1612230 $262 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1612232 $131 $1,000 $500 -50% -$500 EQUIPMENT/FURNITURE PURCHASE 111-5-1612237 $3,862 $1,000 $500 -50% -$500 SOFTWARE PURCHASE 111-5-1612248 $1,784 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1612249 $194 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1612254 $5,409 $6,000 $6,000 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1613210 $363 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1613211 $1,345 $1,500 $1,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1613213 $122 $1,000 $500 -50% -$500 OFFICE SUPPLIES 111-5-1613230 $155 $1,000 $500 -50% -$500 City of El Mirage | Budget Book 2022 Page 205 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) COMPUTER/PRINTER SUPPLIES 111-5-1613232 $268 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1613237 $2,404 $1,000 $500 -50% -$500 SOFTWARE PURCHASE 111-5-1613248 $1,823 $4,000 $4,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1613249 $279 $1,000 $500 -50% -$500 VEHICLE MAINTENANCE/REPAIRS 111-5-1613253 $684 $2,000 $1,000 -50% -$1,000 COPIER USAGE/SUPPLIES/MAINT 111-5-1613254 $1,988 $3,000 $3,000 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1614210 $0 $1,000 $500 -50% -$500 FUEL AND LUBRICANTS 111-5-1614211 $2,071 $3,500 $3,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1614213 $0 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1614230 $440 $1,000 $500 -50% -$500 COMPUTER/PRINTER SUPPLIES 111-5-1614232 $0 $500 $500 0% $0 UNIFORMS 111-5-1614233 $1,211 $2,500 $2,000 -20% -$500 EQUIPMENT/FURNITURE PURCHASE 111-5-1614237 $1,544 $1,000 $500 -50% -$500 OPERATING MATERIAL & SUPPLIES 111-5-1614249 $150 $1,000 $500 -50% -$500 VEHICLE MAINTENANCE/REPAIRS 111-5-1614253 $141 $2,500 $2,500 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1615210 $25 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1615211 $491 $1,500 $1,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1615213 $200 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1615230 $225 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1615232 $118 $500 $500 0% $0 UNIFORMS 111-5-1615233 $0 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1615237 $2,404 $1,000 $1,500 50% $500 OPERATING MATERIAL & SUPPLIES 111-5-1615249 $212 $1,500 $1,000 -33.3% -$500 VEHICLE MAINTENANCE/REPAIRS 111-5-1615253 $810 $1,500 $1,500 0% $0 $31,114 $49,000 $42,500 -13.3% -$6,500 $31,114 $49,000 $42,500 -13.3% -$6,500 Total General Government: Total Supplies: City of El Mirage | Budget Book 2022 Page 206 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) Services General Government PROFESSIONAL SERVICES 111-5-1612311 $5,000 $85,500 $72,000 -15.8% -$13,500 TRAVEL AND PER DIEM 111-5-1612350 $286 $500 $0 -100% -$500 CONFERENCE,SEMINARS & TRAINING 111-5-1612351 $315 $1,000 $1,000 0% $0 PRINTING COST 111-5-1612360 $63 $500 $500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1612361 $1,417 $1,500 $1,500 0% $0 MAILING COST 111-5-1612362 $526 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1612370 $618 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1612381 $1,159 $1,500 $1,500 0% $0 PROFESSIONAL SERVICES 111-5-1613311 $23,931 $42,500 $46,500 9.4% $4,000 TRAVEL AND PER DIEM 111-5-1613350 $0 $1,000 $0 -100% -$1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1613351 $255 $1,500 $1,500 0% $0 MAILING COST 111-5-1613362 $201 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1613370 $0 $1,500 $1,500 0% $0 WIRELESS COMMUNICATIONS 111-5-1613381 $1,689 $2,500 $2,500 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1614351 $0 $1,000 $1,500 50% $500 PRINTING COST 111-5-1614360 $468 $1,000 $1,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1614361 $0 $500 $500 0% $0 MAILING COST 111-5-1614362 $400 $1,500 $500 -66.7% -$1,000 DUES-MEMBERSHIPS-FEES 111-5-1614370 $0 $0 $500 N/A $500 WIRELESS COMMUNICATIONS 111-5-1614381 $3,131 $2,000 $2,000 0% $0 CONTRACTED SERVICES 111-5-1615313 $55,353 $40,000 $45,000 12.5% $5,000 TRAVEL AND PER DIEM 111-5-1615350 $0 $1,000 $0 -100% -$1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1615351 $750 $1,500 $1,500 0% $0 City of El Mirage | Budget Book 2022 Page 207 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) PRINTING COST 111-5-1615360 $699 $1,000 $1,000 0% $0 MAILING COST 111-5-1615362 $1 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1615370 $1,010 $1,500 $1,000 -33.3% -$500 MISCELLANEOUS EXPENSES 111-5-1615377 $0 $2,000 $2,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1615381 $1,260 $2,000 $2,000 0% $0 $98,532 $197,000 $189,500 -3.8% -$7,500 $98,532 $197,000 $189,500 -3.8% -$7,500 $44,988 $45,000 $0 -100% -$45,000 $150,000 N/A $150,000 Total General Government: Total Services: Special Projects General Government SPECIAL PROJECTS 111-5-1612418 SPECIAL PROJECTS 111-5-1613418 NEIGHBORHOOD REVITILIZATION 111-5-1614420 $4,351 $25,000 $20,000 -20% -$5,000 SPECIAL PROJECTS 111-5-1615418 $16,225 $50,000 $50,000 0% $0 $65,564 $120,000 $220,000 83.3% $100,000 $65,564 $120,000 $220,000 83.3% $100,000 Total General Government: Total Special Projects: Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1612617 $0 $0 $36,500 N/A $36,500 VEHICLES 111-5-1613650 $26,904 $35,000 $35,000 0% $0 BUILDINGS AND IMPROVEMENTS 111-5-1613656 $286,000 $2,751,000 861.9% $2,465,000 LAND IMPROVEMENTS 111-5-1613658 $100,000 N/A $100,000 VEHICLES 111-5-1615650 $27,822 $28,000 $0 -100% -$28,000 Total General Government: $54,726 $349,000 $2,922,500 737.4% $2,573,500 Total Capital Outlays/Projects: $54,726 $349,000 $2,922,500 737.4% $2,573,500 $1,284,225 $1,994,000 $4,732,500 137.3% $2,738,500 Total Expense Objects: City of El Mirage | Budget Book 2022 Page 208 Expenditures by Function Budgeted Expenditures by Function Code Compliance (5.8%) Building Safety (9%) Development Services Administration (10.5%) Engineering (74.7%) Budgeted and Historical Expenditures by Function 5 4 3 s n oi l li M 2 1 0 Development Services Administration 220 2Y F 120 2Y F Building Safety 2002 YF 910 2Y F 810 2Y F Code Compliance Engineering Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 209 Name FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) $222,311 $254,000 $269,000 5.9% $15,000 $13 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $28,815 $34,000 $37,000 8.8% $3,000 SOCIAL SECURITY CONTRIBUTION $13,306 $16,000 $17,000 6.3% $1,000 Expenditures General Government Development Development Services Development Services Administration Personnel Services SALARIES AND WAGES COMP TIME MEDICARE CONTRIBUTION $3,112 $4,000 $4,000 0% $0 ASRS CONTRIBUTION $25,828 $30,000 $32,000 6.7% $2,000 $7,000 N/A $7,000 DEFERRED COMPENSATION WORKERS COMPENSATION $412 $4,000 $3,000 -25% -$1,000 UNEMPLOYMENT INSURANCE $118 $2,000 $2,000 0% $0 $293,915 $344,000 $371,000 7.8% $27,000 OFFICE SUPPLIES $262 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES Total Personnel Services: Supplies $131 $1,000 $500 -50% -$500 EQUIPMENT/FURNITURE PURCHASE $3,862 $1,000 $500 -50% -$500 SOFTWARE PURCHASE $1,784 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES $194 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT $5,409 $6,000 $6,000 0% $0 $11,641 $11,500 $10,500 -8.7% -$1,000 PROFESSIONAL SERVICES $5,000 $85,500 $72,000 -15.8% -$13,500 TRAVEL AND PER DIEM $286 $500 $0 -100% -$500 CONFERENCE,SEMINARS & TRAINING $315 $1,000 $1,000 0% $0 PRINTING COST $63 $500 $500 0% $0 PUBLISHING/ADVERTISEMENT COST $1,417 $1,500 $1,500 0% $0 MAILING COST $526 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES $618 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS $1,159 $1,500 $1,500 0% $0 $9,384 $92,000 $78,000 -15.2% -$14,000 Total Supplies: Services Total Services: Special Projects SPECIAL PROJECTS $44,988 $45,000 $0 -100% -$45,000 Total Special Projects: $44,988 $45,000 $0 -100% -$45,000 City of El Mirage | Budget Book 2022 Page 210 Name FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) $0 $0 $36,500 N/A $36,500 $0 $0 $36,500 N/A $36,500 $359,928 $492,500 $496,000 0.7% $3,500 $240,518 $275,000 $307,000 11.6% $32,000 OVERTIME $3,183 $5,000 $5,000 0% $0 COMP TIME $1,293 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $33,830 $41,000 $52,000 26.8% $11,000 SOCIAL SECURITY CONTRIBUTION $14,689 $18,000 $20,000 11.1% $2,000 MEDICARE CONTRIBUTION $3,435 $5,000 $5,000 0% $0 ASRS CONTRIBUTION $28,778 $35,000 $40,000 14.3% $5,000 WORKERS COMPENSATION $2,647 $5,000 $4,000 -20% -$1,000 UNEMPLOYMENT INSURANCE $101 $2,000 $2,000 0% $0 $328,473 $386,000 $435,000 12.7% $49,000 SMALL TOOLS/EQUIP/PARTS $363 $500 $500 0% $0 FUEL AND LUBRICANTS $1,345 $1,500 $1,500 0% $0 SAFETY EQUIPMENT/SUPPLIES $122 $1,000 $500 -50% -$500 OFFICE SUPPLIES $155 $1,000 $500 -50% -$500 COMPUTER/PRINTER SUPPLIES $268 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE $2,404 $1,000 $500 -50% -$500 SOFTWARE PURCHASE $1,823 $4,000 $4,000 0% $0 OPERATING MATERIAL & SUPPLIES $279 $1,000 $500 -50% -$500 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE Total Capital Outlays/Projects: Total Development Services Administration: Engineering Personnel Services SALARIES AND WAGES Total Personnel Services: Supplies VEHICLE MAINTENANCE/REPAIRS $684 $2,000 $1,000 -50% -$1,000 COPIER USAGE/SUPPLIES/MAINT $1,988 $3,000 $3,000 0% $0 $9,430 $16,000 $13,000 -18.7% -$3,000 $23,931 $42,500 $46,500 9.4% $4,000 $0 $1,000 $0 -100% -$1,000 CONFERENCE,SEMINARS & TRAINING $255 $1,500 $1,500 0% $0 MAILING COST $201 $500 $500 0% $0 $0 $1,500 $1,500 0% $0 $1,689 $2,500 $2,500 0% $0 $26,076 $49,500 $52,500 6.1% $3,000 Total Supplies: Services PROFESSIONAL SERVICES TRAVEL AND PER DIEM DUES-MEMBERSHIPS-FEES WIRELESS COMMUNICATIONS Total Services: Special Projects City of El Mirage | Budget Book 2022 Page 211 Name FY2020 Actual FY2021 Budgeted FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) SPECIAL PROJECTS $150,000 N/A $150,000 Total Special Projects: $150,000 N/A $150,000 Capital Outlays/Projects VEHICLES $26,904 BUILDINGS AND IMPROVEMENTS $35,000 $35,000 0% $0 $286,000 $2,751,000 861.9% $2,465,000 $100,000 N/A $100,000 LAND IMPROVEMENTS Total Capital Outlays/Projects: Total Engineering: $26,904 $321,000 $2,886,000 799.1% $2,565,000 $390,883 $772,500 $3,536,500 357.8% $2,764,000 Code Compliance Personnel Services SALARIES AND WAGES $144,404 $167,000 $176,000 5.4% $9,000 OVERTIME $1,772 $3,000 $3,000 0% $0 COMP TIME $646 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $13,428 $16,000 $17,000 6.3% $1,000 SOCIAL SECURITY CONTRIBUTION $8,789 $11,000 $12,000 9.1% $1,000 MEDICARE CONTRIBUTION $2,056 $3,000 $3,000 0% $0 ASRS CONTRIBUTION $17,798 $21,000 $23,000 9.5% $2,000 WORKERS COMPENSATION $2,012 $4,000 $3,000 -25% -$1,000 UNEMPLOYMENT INSURANCE $76 $1,000 $1,000 0% $0 $190,981 $226,000 $238,000 5.3% $12,000 $0 $1,000 $500 -50% -$500 $2,071 $3,500 $3,500 0% $0 Total Personnel Services: Supplies SMALL TOOLS/EQUIP/PARTS FUEL AND LUBRICANTS SAFETY EQUIPMENT/SUPPLIES $0 $500 $500 0% $0 $440 $1,000 $500 -50% -$500 $0 $500 $500 0% $0 UNIFORMS $1,211 $2,500 $2,000 -20% -$500 EQUIPMENT/FURNITURE PURCHASE $1,544 $1,000 $500 -50% -$500 OPERATING MATERIAL & SUPPLIES $150 $1,000 $500 -50% -$500 VEHICLE MAINTENANCE/REPAIRS $141 $2,500 $2,500 0% $0 $5,557 $13,500 $11,000 -18.5% -$2,500 $0 $1,000 $1,500 50% $500 $468 $1,000 $1,000 0% $0 $0 $500 $500 0% $0 $400 $1,500 $500 -66.7% -$1,000 $0 $0 $500 N/A $500 OFFICE SUPPLIES COMPUTER/PRINTER SUPPLIES Total Supplies: Services CONFERENCE,SEMINARS & TRAINING PRINTING COST PUBLISHING/ADVERTISEMENT COST MAILING COST DUES-MEMBERSHIPS-FEES City of El Mirage | Budget Book 2022 Page 212 Name FY2020 Actual WIRELESS COMMUNICATIONS Total Services: FY2021 Budgeted FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) $3,131 $2,000 $2,000 0% $0 $3,999 $6,000 $6,000 0% $0 Special Projects $4,351 $25,000 $20,000 -20% -$5,000 Total Special Projects: NEIGHBORHOOD REVITILIZATION $4,351 $25,000 $20,000 -20% -$5,000 Total Code Compliance: $204,888 $270,500 $275,000 1.7% $4,500 Building Safety Personnel Services SALARIES AND WAGES $156,266 $219,000 $216,000 -1.4% -$3,000 OVERTIME $4,523 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE $27,159 $41,000 $37,000 -9.8% -$4,000 SOCIAL SECURITY CONTRIBUTION $9,570 $15,000 $14,000 -6.7% -$1,000 MEDICARE CONTRIBUTION $2,238 $4,000 $4,000 0% $0 ASRS CONTRIBUTION $19,471 $29,000 $29,000 0% $0 WORKERS COMPENSATION $1,565 $4,000 $3,000 -25% -$1,000 UNEMPLOYMENT INSURANCE $127 $1,000 $1,000 0% $0 $220,920 $323,000 $314,000 -2.8% -$9,000 SMALL TOOLS/EQUIP/PARTS $25 $500 $500 0% $0 FUEL AND LUBRICANTS $491 $1,500 $1,500 0% $0 SAFETY EQUIPMENT/SUPPLIES $200 $500 $500 0% $0 OFFICE SUPPLIES $225 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES $118 $500 $500 0% $0 UNIFORMS $0 $500 $500 0% $0 $2,404 $1,000 $1,500 50% $500 OPERATING MATERIAL & SUPPLIES $212 $1,500 $1,000 -33.3% -$500 VEHICLE MAINTENANCE/REPAIRS $810 $1,500 $1,500 0% $0 $4,486 $8,000 $8,000 0% $0 CONTRACTED SERVICES $55,353 $40,000 $45,000 12.5% $5,000 TRAVEL AND PER DIEM Total Personnel Services: Supplies EQUIPMENT/FURNITURE PURCHASE Total Supplies: Services $0 $1,000 $0 -100% -$1,000 CONFERENCE,SEMINARS & TRAINING $750 $1,500 $1,500 0% $0 PRINTING COST $699 $1,000 $1,000 0% $0 MAILING COST $1 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES $1,010 $1,500 $1,000 -33.3% -$500 MISCELLANEOUS EXPENSES $0 $2,000 $2,000 0% $0 WIRELESS COMMUNICATIONS $1,260 $2,000 $2,000 0% $0 City of El Mirage | Budget Book 2022 Page 213 Name FY2020 Actual FY2021 Budgeted $59,073 $49,500 $53,000 7.1% $3,500 SPECIAL PROJECTS $16,225 $50,000 $50,000 0% $0 Total Special Projects: $16,225 $50,000 $50,000 0% $0 Total Services: FY2022 FY2021 Budgeted vs. FY2021 Budgeted vs. Budgeted FY2022 Budgeted (% FY2022 Budgeted ($ Change) Change) Special Projects Capital Outlays/Projects VEHICLES $27,822 $28,000 $0 -100% -$28,000 $27,822 $28,000 $0 -100% -$28,000 Total Building Safety: $328,526 $458,500 $425,000 -7.3% -$33,500 Total Development Services: $1,284,225 $1,994,000 $4,732,500 137.3% $2,738,500 Total Development: $1,284,225 $1,994,000 $4,732,500 137.3% $2,738,500 Total General Government: $1,284,225 $1,994,000 $4,732,500 137.3% $2,738,500 $1,284,225 $1,994,000 $4,732,500 137.3% $2,738,500 Total Capital Outlays/Projects: Total Expenditures: Significant Changes Increase to Development Services Administration Software Maintenance Contract line of $36,500 for SmartGov Permitting Software. Increase to Engineering Special Projects $150,000 for Residential Streetlight Program and Master Plan Facilities. Increase to Engineering Building and Improvements line $$1,899,000 for remodeling of the old fire station into a new library. Accomplishments 1. Received over 38 Zoning Development Applications ranging from New Developments and Site Plan Amendments to Conditional Use Permits 2. Permitting of large development applications such as Microsoft PHX 81, Avilla Grand, Oakridge Farms, Consolidated Resources, Dollar Tree. 3. Completion, adoption and ratification of the 2020 General Plan Update. 4. Created programs/policies for residents to aid in the installation of signs for blind and deaf children, parking restriction signs and streetlights. 5. Successful transition of Code Enforcement Division from the Police Department to Development Services. Objectives Provide timely review and permitting through the Planning & Zoning, Engineering and Building Safety Divisions. Continue the review and update of the Zoning Code to reflect the Land Use Chapter of the General Plan and the vision of the City Council. Management of engineering related Capital Improvement Program (CIP). Review and update of City Code Amendments to the 2018 Building and Fire International Codes. Timely management of code cases. City of El Mirage | Budget Book 2022 Page 214 Performance Program Strategic Initiative Program Performance Effective Government Total Permits Processed Zoning and Special Event Effective Government Applications Safe Community Zoning Code Updates Superior Number of CIPs Completed Infrastructure Number of Grant Dollars Awarded Secure Future (in $1,000s) Update City Building Code Safe Community Ordinance Actual FY 2018/19 625 Actual FY 2019/20 1,000 Projected FY 2020/21 850 Target FY 2021/22 800 34 41 45 45 4 2 4 4 17 10 5 8 450 1,000 34 400 0 0 0 1 Analysis of Program Performance: 1. The number of permits submitted remains fairly steady and the Development Services Department is able to process them with current staff. 2. Industrial/Commercial zoning applications are expected to increase in the upcoming years. 3. Evaluation completion of current Zoning Code to summarize opportunities and deficiencies, and define recommended revisions. 4. CDBG has consistently provided approximately $400k over the last several years. City of El Mirage | Budget Book 2022 Page 215 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 City of El Mirage | Budget Book 2022 Page 216 Expenditures Summary $11,371,000 $1,244,500 (12.29% vs. prior year) Police Proposed and Historical Budget vs. Actual $12.5M $10M $7.5M $5M $2.5M $0 FY2018 FY2019 FY2020 Actual City of El Mirage | Budget Book 2022 FY2021 FY2022 Budgeted Page 217 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (0.8%) Capital Outlays/Projects (4.5%) Supplies (5.4%) Services (8.7%) Personnel Services (80.7%) Budgeted and Historical Expenditures by Expense Type 12.5 10 7.5 s n oi l li M 5 2.5 0 Supplies Services 220 2Y F 120 2Y F Capital Outlays/Projects 2002 YF 910 2Y F 810 2Y F Special Projects Personnel Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 218 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) SALARIES AND WAGES $4,185,870 $4,903,000 $5,627,000 14.8% $724,000 OVERTIME $376,075 $410,000 $410,000 0% $0 HOLIDAY PAY $184,711 $165,000 $178,000 7.9% $13,000 ON CALL PAY $0 $0 $2,000 N/A $2,000 COMP TIME $30,854 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE $607,215 $775,000 $893,000 15.2% $118,000 $2,350 $4,000 $4,000 0% $0 SOCIAL SECURITY CONTRIBUTION $287,852 $338,000 $376,000 11.2% $38,000 MEDICARE CONTRIBUTION $67,482 $80,000 $89,000 11.3% $9,000 ASRS CONTRIBUTION $113,218 $142,000 $169,000 19% $27,000 PSPRS CONTRIBUTION $1,287,459 $1,446,000 $1,585,000 9.6% $139,000 DEFERRED COMPENSATION $38,535 $43,000 $52,500 22.1% $9,500 WORKERS COMPENSATION $139,661 $233,000 $194,000 -16.7% -$39,000 UNEMPLOYMENT INSURANCE $2,082 $19,000 $20,000 5.3% $1,000 -$289,481 -$503,000 -$426,000 -15.3% $77,000 Total Public Safety: $7,033,883 $8,055,000 $9,173,500 13.9% $1,118,500 Total Personnel Services: $7,033,883 $8,055,000 $9,173,500 13.9% $1,118,500 $73,457 $80,000 $105,000 31.3% $25,000 Expense Objects Personnel Services Public Safety CANCER INSURANCE LABOR DISTRIBUTION Supplies Public Safety FUEL AND LUBRICANTS MEDICAL EQUIPMENT/SUPPLIES $4,540 $5,000 $0 -100% -$5,000 AMMUNITION/GUNS & SUPPLIES $15,160 $17,000 $20,000 17.6% $3,000 K9 EXPENSES $6,687 $10,000 $10,000 0% $0 OFFICE SUPPLIES $4,177 $6,000 $6,000 0% $0 COMPUTER/PRINTER SUPPLIES $2,664 $6,000 $8,000 33.3% $2,000 UNIFORMS $44,054 $66,500 $77,500 16.5% $11,000 EQUIPMENT/FURNITURE PURCHASE $18,212 $31,000 $25,000 -19.4% -$6,000 PUBLIC EDUCATION $747 $5,000 $5,000 0% $0 SOFTWARE PURCHASE $920 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES $11,687 $15,000 $15,000 0% $0 BUILDING MAINTENANCE/REPAIRS $10,501 $12,500 $0 -100% -$12,500 COMPUTER/PRINTER MAINTENANCE $4 $0 $0 0% $0 COMM EQUIP MAINTENANCE/REPAIRS $375 $2,000 $2,000 0% $0 VEHICLE MAINTENANCE/REPAIRS $68,611 $76,500 $76,500 0% $0 COPIER USAGE/SUPPLIES/MAINT $1,254 $2,500 $2,500 0% $0 DATA INFRASTRUCTURE SERVICES $47,445 $55,000 $62,000 12.7% $7,000 SOFTWARE MAINT CONTRACT $138,114 $144,500 $192,500 33.2% $48,000 City of El Mirage | Budget Book 2022 Page 219 Name FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) $448,610 $536,500 $609,000 13.5% $72,500 $448,610 $536,500 $609,000 13.5% $72,500 CONTRACTED SERVICES $9,368 $10,000 $10,000 0% $0 ANIMAL CONTROL $85,723 $92,000 $94,500 2.7% $2,500 EQUIPMENT RENT/LEASES $339 $2,000 $2,000 0% $0 OTHER OUTSIDE SERVICES $7,778 $11,000 $16,000 45.5% $5,000 TRAVEL AND PER DIEM $9,092 $12,000 $23,000 91.7% $11,000 CONFERENCE,SEMINARS & TRAINING $5,661 $12,500 $21,500 72% $9,000 Total Public Safety: Total Supplies: Services Public Safety TUITION REIMBURSEMENT $849 $0 $0 0% $0 $662,551 $722,500 $744,000 3% $21,500 $5,081 $5,000 $4,000 -20% -$1,000 $0 $500 $500 0% $0 MAILING COST $3,118 $5,500 $5,500 0% $0 DUES-MEMBERSHIPS-FEES $3,792 $5,000 $5,000 0% $0 WIRELESS COMMUNICATIONS $27,366 $58,000 $59,000 1.7% $1,000 $820,718 $936,000 $985,000 5.2% $49,000 $820,718 $936,000 $985,000 5.2% $49,000 SPECIAL EVENTS $1,599 $2,500 $2,500 0% $0 SPECIAL PROJECTS $70,900 $125,500 $75,000 -40.2% -$50,500 VOLUNTEER PROGRAM $280 $5,000 $2,500 -50% -$2,500 EXPLORER PROGRAM $3,644 $14,000 $10,000 -28.6% -$4,000 Total Public Safety: $76,422 $147,000 $90,000 -38.8% -$57,000 Total Special Projects: $76,422 $147,000 $90,000 -38.8% -$57,000 CAPITAL EQUIPMENT PURCHASE $75,533 $67,000 $51,500 -23.1% -$15,500 VEHICLES $209,107 $265,000 $417,000 57.4% $152,000 $120,000 $25,000 -79.2% -$95,000 $0 $0 $20,000 N/A $20,000 $284,640 $452,000 $513,500 13.6% $61,500 $284,640 $452,000 $513,500 13.6% $61,500 $8,664,273 $10,126,500 $11,371,000 12.3% $1,244,500 DISPATCH SERVICES PRINTING COST PUBLISHING/ADVERTISEMENT COST Total Public Safety: Total Services: Special Projects Public Safety Capital Outlays/Projects Public Safety BUILDINGS AND IMPROVEMENTS LAND IMPROVEMENTS Total Public Safety: Total Capital Outlays/Projects: Total Expense Objects: City of El Mirage | Budget Book 2022 Page 220 Significant Changes Increase to Fuel and Lubricants by $25,000 due to recent high costs of fossil fuels Increase to Other outside services by $5,000 increase to combat graffiti removal Increase Training and Seminars by $9,000, for expanded Officer training Increase to Dispatch Services by $21,000 per contract Increase to Personnel for 2.5 new fulltime equivalent positions added Accomplishments 1. The Department's Property Room passed a random audit this past year. As of August 20, 2020, the Property and Evidence Room has 6,707 active cases and 21,442 items within the warehouse. Since the inception of the Safe Evidence Management System in 2016, there have been 40,072 items disposed. The Police Department must retain some evidence, by law, over 100 years, so it is crucial to have a purging process in place for adjudicated cases or other reasons. Over the last five years, 22,398 items entered our property room and 22,077 left due to proper purging procedures. This is a 98% purge rate which shows the dedication and efficiency to those employees who are responsible for these efforts. 2. The Arizona Department of Public Safety Access Integrity Unit conducted an annual audit finding the Department compliant with Uniform Crime Reporting (UCR). UCR statistics sent to the FBI. The auditor pulled cases at random to check on compliance with applicable laws, regulations, rules and policies. 3. The Department has successfully passed the Department of Public Safety’s stringent guidelines to become one of the few certified Arizona National Incident Based Reporting System (NIBRS) compliant police agencies in the state, which was implemented to improve the overall quality of crime data collected by law enforcement. 4. The Department received certification from the Arizona Law Enforcement Accreditation Program that specific police policies met the requirements with the Presidential Executive Order on Safe Policing for Safe Communities in accordance with the Department of Justice. There are fourteen conditions for certification, two mandatory and twelve discretionary. Our Use of Force policy met both of the mandatory conditions, allowing us eligibility for future grant funding contingent on our compliance with this order. Objectives Reduce reported burglaries in the City of El Mirage Respond to Priority 1 emergency calls in a timely manner to preserve life Reduce injury traffic collisions through enforcement efforts Program Performance Strategic Initiative Program Performance Actual FY 2018/19 Reduce burglaries by 5% over the previous 397 calendar year Have an under five-minute response to Safe Community 5:25 Priority I Emergency calls Reduce injury collisions by 5% over the Safe Community 92 previous calendar year Safe Community Actual FY 2019/20 Projected FY 2020/21 Target FY 2021/22 362 *123 326 4:44 4:20 <4:59 73 90 <86 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, another 8.8% in 2019 and 66% in 2020. (*COVID-19 had a profound impact with people staying at home in 2020/21.) 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. *Total collision reports were down 10.4% over 2019, but in 2020, injury collisions made up a larger percentage of the total than in 2019. In 2020 injury collisions were 22.3% of the total, and in 2019 they were 16.2% of the total. **Even though Americans drove 13% less in 2020, traffic deaths were up 24 %, according to the National Safety Council. Arizona had the most traffic related deaths in over a decade. City of El Mirage | Budget Book 2022 Page 221 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 over 4,000 calls for service annually. We respond to and mitigate a variety of emergency situations including fires, auto accidents, medical emergencies and hazardous materials incidents. The department is staffed with 30 sworn fire service personnel 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 daily and each is staffed with emergency medical technicians and paramedics. EMFD is presently rated as a fire protection class 2/2x from the Insurance Service Organization (ISO). Organizational Chart City of El Mirage | Budget Book 2022 Page 222 Expenditures Summary $4,859,500 $353,000 (7.83% vs. prior year) Fire Proposed and Historical Budget vs. Actual $6M $5M $4M $3M $2M $1M $0 FY2018 FY2019 Actual City of El Mirage | Budget Book 2022 FY2020 Budgeted FY2021 FY2022 Over Budget Page 223 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (1.8%) Capital Outlays/Projects (3.1%) Supplies (5%) Services (6.9%) Personnel Services (83.1%) Budgeted and Historical Expenditures by Expense Type 6 5 4 s n oi l li M 3 2 1 0 Supplies Services 220 2Y F 120 2Y F Capital Outlays/Projects 2002 YF 910 2Y F 810 2Y F Special Projects Personnel Services Grey background indicates budgeted figures. City of El Mirage | Budget Book 2022 Page 224 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) Expense Objects Personnel Services Public Safety SALARIES AND WAGES 111-5-2511110 $1,981,911 $2,285,000 $2,400,000 5% $115,000 OVERTIME 111-5-2511111 $140,542 $206,000 $240,000 16.5% $34,000 HOLIDAY PAY 111-5-2511112 $80,186 $91,000 $112,000 23.1% $21,000 MOVE-UP PAY 111-5-2511113 $525 $3,000 $6,000 100% $3,000 LONGEVITY PAY 111-5-2511114 $1,150 $0 $0 0% $0 FLSA OVERTIME 111-5-2511119 $93,475 $137,000 $144,000 5.1% $7,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-2511120 $309,290 $364,000 $399,000 9.6% $35,000 CANCER INSURANCE 111-5-2511121 $1,450 $2,000 $2,000 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-2511130 $2,248 $3,000 $4,000 33.3% $1,000 MEDICARE CONTRIBUTION 111-5-2511131 $32,281 $40,000 $42,000 5% $2,000 ASRS CONTRIBUTION 111-5-2511132 $20,653 $25,000 $7,000 -72% -$18,000 PSPRS CONTRIBUTION 111-5-2511133 $425,234 $476,000 $526,000 10.5% $50,000 DEFERRED COMPENSATION 111-5-2511134 $20,545 $30,000 $37,500 25% $7,500 WORKERS COMPENSATION 111-5-2511140 $61,781 $111,000 $112,000 0.9% $1,000 UNEMPLOYMENT INSURANCE 111-5-2511141 $842 $9,000 $9,000 0% $0 LABOR DISTRIBUTION 111-5-2511199 -$387 -$3,500 -$1,500 -57.1% $2,000 Total Public Safety: $3,171,725 $3,778,500 $4,039,000 6.9% $260,500 Total Personnel Services: $3,171,725 $3,778,500 $4,039,000 6.9% $260,500 Supplies Public Safety SMALL TOOLS/EQUIP/PARTS 111-5-2511210 $3,196 $2,500 $2,500 0% $0 FUEL AND LUBRICANTS 111-5-2511211 $13,094 $18,000 $18,000 0% $0 MEDICAL EQUIPMENT/SUPPLIES 111-5-2511212 $7,644 $20,000 $15,000 -25% -$5,000 SAFETY EQUIPMENT/SUPPLIES 111-5-2511213 $39,043 $47,000 $47,000 0% $0 City of El Mirage | Budget Book 2022 Page 225 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) OFFICE SUPPLIES 111-5-2511230 $3,966 $3,500 $3,000 -14.3% -$500 BUILDING JANITORIAL SUPPLIES 111-5-2511231 $5,016 $4,000 $4,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-2511232 $2,908 $4,000 $4,000 0% $0 UNIFORMS 111-5-2511233 $17,095 $34,500 $34,500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-2511237 $2,226 $9,000 $9,000 0% $0 PUBLIC EDUCATION 111-5-2511240 $5,415 $7,500 $7,500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-2511249 $1,081 $2,000 $2,000 0% $0 BUILDING MAINTENANCE/REPAIRS 111-5-2511250 $7,919 $14,000 $0 -100% -$14,000 COMM EQUIP MAINTENANCE/REPAIRS 111-5-2511252 $4,080 $2,500 $2,500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-2511253 $58,148 $80,000 $80,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-2511254 $661 $1,500 $1,000 -33.3% -$500 EQUIPMENT MAINTENANCE CONTRACT 111-5-2511261 $0 $3,500 $12,000 242.9% $8,500 LIFE SAVING EQUIPMENT REPAIRS 111-5-2511267 $5,212 $5,000 $0 -100% -$5,000 OTHER MAINTENANCE/REPAIRS 111-5-2511269 $133 $1,000 $500 -50% -$500 $176,839 $259,500 $242,500 -6.6% -$17,000 $176,839 $259,500 $242,500 -6.6% -$17,000 Total Public Safety: Total Supplies: Services Public Safety PROFESSIONAL SERVICES 111-5-2511311 $8,569 $8,500 $8,500 0% $0 TECH/SOFTWARE SUPPORT 111-5-2511325 $224,317 $225,000 $253,000 12.4% $28,000 TRAVEL AND PER DIEM 111-5-2511350 $8,707 $25,500 $10,000 -60.8% -$15,500 CONFERENCE,SEMINARS & TRAINING 111-5-2511351 $18,472 $31,000 $25,000 -19.4% -$6,000 PARAMEDIC TRAINING 111-5-2511352 $867 $31,000 $25,000 -19.4% -$6,000 TUITION REIMBURSEMENT 111-5-2511353 $7,416 $0 $0 0% $0 PRINTING COST 111-5-2511360 $280 $1,000 $500 -50% -$500 MAILING COST 111-5-2511362 $310 $500 $500 0% $0 City of El Mirage | Budget Book 2022 Page 226 Name Account ID FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022 Budgeted (% Change) FY2021 Budgeted vs. FY2022 Budgeted ($ Change) DUES-MEMBERSHIPS-FEES 111-5-2511370 $4,479 $6,500 $6,500 0% $0 WIRELESS COMMUNICATIONS 111-5-2511381 $6,350 $4,500 $6,500 44.4% $2,000 $279,769 $333,500 $335,500 0.6% $2,000 $279,769 $333,500 $335,500 0.6% $2,000 $74 $75,000 $89,500 19.3% $14,500 Total Public Safety: $74 $75,000 $89,500 19.3% $14,500 Total Special Projects: $74 $75,000 $89,500 19.3% $14,500 $64,077 $60,000 $17,000 -71.7% -$43,000 $136,000 N/A $136,000 Total Public Safety: Total Services: Special Projects Public Safety SPECIAL PROJECTS 111-5-2511418 Capital Outlays/Projects Public Safety CAPITAL EQUIPMENT PURCHASE 111-5-2511617 BUILDINGS AND IMPROVEMENTS 111-5-2511656 Total Public Safety: Total Capital Outlays/Projects: Total Expense Objects: $64,077 $60,000 $153,000 155% $93,000 $64,077 $60,000 $153,000 155% $93,000 $3,692,484 $4,506,500 $4,859,500 7.8% $353,000 Significant Changes Decrease Medical Supplies by $5000 to align with actual expenditures. Increase Equipment Maintenance Contract by $8500 due to added Heart Monitor service contract. Increase Tech/Software Support by $28,000 due to Regional Wireless Coop rate and Phoenix Fire Cad one-time CIP cost of $11,000.000 Decrease Travel and Per Diem by $15,500 due to streamlining training and moving more training in house. Decrease Conferences/Seminars/Training by $6000 due to moving more training in house. Decrease Paramedic Training (General Training) by $6000 due to moving more training in house. Increase Special Projects by $14,500.00 for purchase of 9 computers for Battalion Chiefs (3) and Fire Training Room (6). Accomplishments 1. Worked with the Maricopa County Department of Health and Emergency Management to support pandemic related activities. 2. Provided support and updates to city management on pandemic responses and requirements. 3. Conducted in house training to maintain personnel's required certifications during the pandemic restrictions (EMT, Paramedic, Inspector, etc.). Objectives Reduce total response time to all emergencies by one minute during FY 21/22. Increase community education programs by 25% during FY 21/22. Increase fire code compliance of businesses by 25% during FY 21/22. Review and revise 50% of the departments Standard Operating Procedures during FY 21/22. City of El Mirage | Budget Book 2022 Page 227 Program Performance Strategic Initiative Safe Community Program Performance FY 18/19 90% total response time to all emergencies in the 8:52 City of El Mirage by El Mirage Fire Units. 8:00 Projected FY 20/21 7:05 Target FY 21/22 6:00 100 citizens and No Public employees Programs due to 601 trained. Original Covid-19 FY 20/21 Restrictions initiative. Inspections Inspections Inspections Inspections completed in completed in completed in completed in 40% of all 75% of all 80% of all 90% of all business with business with businesses with businesses with 50% compliance. 50% compliance. 70% compliance. 90% compliance. Safe Community Provide increased community education through enhanced fire prevention equipment funded grant 72 applications and practical training funded through a budget request. Safe Community Enhanced Community Risk Reduction including increased fire code compliance within the El Mirage business community. 1Decreased from FY19/20 due to COVID-19 Restrictions. FY 19/20 Analysis of Program Performance: 1. 90% response times were calculated using aggregate data from Phoenix Regional Dispatch Center. FY 18 through 21 response times included the Tolleson PD and Phoenix Fire call transfer time (not controlled by EMFD). 2. Community education data calculated through scheduling information. FY18/19 included a CPR Class for 15 City Employees. 3. Fire code compliance data calculated through scheduling and approval or re-inspection 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 2022 Page 228 CAPITAL IMPROVEMENTS City of El Mirage | Budget Book 2022 Page 229 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 a-political 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 $6,657,000 41 Capital Improvement Projects Total Funding Requested by Department Administration (0%) Development Services (47%) Total Funding Requested by Source $12,500.00 $3,111,500.00 111 - General (53%) $3,559,500.00 131 - HURF (18%) $1,172,000.00 149 - Special Projects (4%) $287,000.00 $17,000.00 511 - Water (11%) $762,000.00 Highways and Streets (15%) $987,000.00 541 - Sewer (13%) Police (7%) $446,500.00 Public Works (8%) $514,000.00 Fire (0%) Wastewater (13%) $876,500.00 Water (10%) $692,000.00 TOTAL City of El Mirage | Budget Book 2022 TOTAL $876,500.00 $6,657,000.00 $6,657,000.00 Page 230 Capital Costs Breakdown Capital Costs (99%) Operational Costs (1%) TOTAL Cost Savings & Revenue Breakdown $6,657,000.00 $51,200.00 Cost Savings (100%) TOTAL $27,522.00 $27,522.00 $6,708,200.00 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 2022 Page 231 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 2022 Page 232 CIP Summary ActivityRequest Title Department Account FY22 FY23 FY24 FY25 62314 Senior Bus Admin $0 $75,000 $0 $0 62109 Senior Center Remodel/Improvements Admin 111-5-1415-656 $12,500 $0 $0 $0 62309 121st Ave Roadway Improvements Dev Serv $0 $166,500 $50,500 $0 62047 Cheryl Drive Design Dev Serv 131-5-3581-657 $45,000 $0 $0 $0 62306 Downtown Street Reconstruction Dev Serv $0 $0 $350,000 $350,000 62212 Drainage Improvements (Dysart & Peoria ) Dev Serv 511-5-7115-658 $70,000 $60,000 $0 $0 62307 Dysart Rd Roadway Widening (N of Cactus Rd)Dev Serv $0 $336,500 $0 $0 62114 Library Remodel/Relocation Dev Serv 111-5-1612-617 $2,685,000$0 $0 $0 62115 Neighborhood Traffic Calming Program Dev Serv 131-5-3581-657 $40,000 $0 $40,000 $0 62213 Roadway Drainage Improvements at 1st Ave Dev Serv 131-5-3581-658 $60,000 $130,000 $0 $0 62211 Site Aesthetic Enhancements Dev Serv 111-5-1612-617 $100,000 $0 $0 $0 62215 SmartGov Software Dev Serv 111-5-1612-617 $36,500 $0 $0 $0 62214 Speed Radar Sign Installations Dev Serv 131-5-3581-617 $40,000 $0 $0 $0 62308 Varney Rd Roadway Improvements Dev Serv $0 $196,500 $52,500 $0 62006 Vehicle Replacement Program - Engineering Dev Serv 111-5-1612-617 $35,000 $0 $0 $0 62503 Finance Copier Replacement Finance $0 $0 $0 $9,000 62216 Parking Structure Fire 111-5-2511-656 $136,000 $0 $0 $0 62201 Replacement Apparatus -Fire Engine Fire $0 $700,000$0 $0 62202 Thermal Imaging Cameras Fire 111-5-2511-617 $17,000 $0 $0 $0 62501 Street Sweeper Streets $0 $0 $0 $250,000 62052 Pavement Management Program HURF 131-5-3581-657 $900,000 $900,000$900,000 $900,000 62203 Right of Way Maintenance Equipment HURF 131-5-3581-617 $40,000 $0 $0 $0 62304 Skid Steer Loader and Attachments HURF $0 $54,000 $0 $0 62046 Vehicle Replacement Program - HURF HURF 111-5-3581-650 $47,000 $0 $0 $0 62310 Audiovisual for Emergency Operations Center IT $0 $45,000 $0 $0 62025 Backup Infrastructure Replacement IT $0 $0 $35,000 $0 62026 City Hall Server Replacements IT $0 $0 $50,000 $0 62401 Replacement of 2 Firewalls IT $0 $0 $0 $17,000 62301 Storage Area Network Replacement IT $0 $70,000 $0 $0 62302 Vehicle Replacement Program Non-Dept $0 $71,500 $0 $0 62210 2nd Canine, Training, Equipment & Vehicle Police $0 $115,000 $0 $0 62221 Additional Secured Parking Police 111-5-2111-658 $20,000 $0 $0 $0 62313 Flooring Replacement Police 111-5-2111-656 $25,000 $0 $0 $0 62222 Gym Equipment Police 111-5-2111-617 $12,000 $0 $0 $0 62220 Pole Cameras (2) Police 111-5-2111-617 $26,500 $0 $0 $0 62218 Portable Radio for New Civilian Investigator Police 111-5-2111-617 $6,500 $0 $0 $0 62217 Portable Radio for New Detective Police 111-5-2111-617 $6,500 $0 $0 $0 62315 Portable Radio for New K9 Officer Police $0 $6,500 $0 $0 62219 Unmarked Vehicle for Investigations DetectivePolice 111-5-2111-650 $35,000 $0 $0 $0 62040 Vehicle Replacement Program - Police Police 111-5-2111-650 $315,000 $275,000 $207,000 $241,000 62403 Basketball Court Resurfacing PublicWorks $0 $0 $30,000 $0 62223 Fleet Division Building Replacement PublicWorks111-5-1584-656 $100,000 $0 $0 $0 62224 Gateway Park Upgrades PublicWorks149-5-1591-658 $87,000 $0 $0 $0 62007 HVAC Replacement Program PublicWorks111-5-1583-656 $30,000 $30,000 $30,000 $30,000 62208 Lights for Gentry Park Field PublicWorks149-5-1591-658 $200,000 $0 $0 $0 62104 Playground Equip Replacement Pocket Parks PublicWorks111-5-1582-617 $50,000 $0 $0 $0 62103 Vehicle Replacement Program - Facilities PublicWorks $0 $48,500 $50,000 $0 62036 Vehicle Replacement Program - Parks PublicWorks111-5-1582-650 $47,000 $48,500 $0 $0 62122 Aeration System Improvement at WRF Wastewater 541-5-7585-655$537,500 $0 $0 $0 62227 Collections System Replacement Program Wastewater 541-5-7585-670$125,000 $125,000 $125,000 $0 62206 Disinfection & Filter System Upgrade Wastewater $0 $500,000$500,000 $0 62316 Influent Line Replacement at WRF Wastewater $0 $450,000$0 $0 62225 Lab Composite Sampler Replacement Wastewater 541-5-7581-617 $8,000 $0 $0 $0 City of El Mirage | Budget Book 2022 FY26 $0 $0 $0 $0 $350,000 $0 $0 $0 $40,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $900,000 $0 $0 $0 $0 $0 $0 $0 $0 $35,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $244,000 $0 $0 $0 $30,000 $0 $0 $53,000 $53,000 $0 $0 $0 $0 $0 Page 233 62226 Lab Spectrophotometer Replacement Wastewater 541-5-7581-617 $5,000 $0 $0 $0 $0 62207 SCADA Software Server Replacement Wastewater 541-5-7581-617 $21,000 $0 $0 $0 $0 62305 Vehicle Replacement Program - Wastewater Wastewater $0 $0 $50,000 $0 $0 62079 WW Process Equipment Improvements Wastewater 541-5-7585-655$180,000 $200,000$200,000 $200,000 $200,000 62205 Water Reclamation Facility Expansion Wastewater $0 $0 $0 $17,000,000$0 62404 WRF Expansion (Residential Growth) Wastewater $0 $0 $4,800,000$0 $0 62228 Critical Valve Replacement Program Water 511-5-7115-673 $200,000 $200,000$200,000 $200,000 $200,000 62063 Disinfection System Upgrade Water 511-5-7115-617 $10,000 $0 $0 $0 $10,000 62204 Vacuum Excavator Trailer Water 511-5-7115-617 $90,000 $0 $0 $0 $0 62068 Vehicle Replacement Program - Water Water 511-5-7115-650 $47,000 $48,500 $50,000 $51,500 $53,000 62405 Water Main Replacement Water $0 $0 $1,250,000 $0 $0 62065 Water Prod Facility Rehabilitation Program Water 511-5-7115-656 $300,000 $300,000$300,000 $300,000 $300,000 62502 Water SCADA Server Replacements Water $0 $0 $0 $16,000 $0 62066 Well Site AC Unit Replacement Water 511-5-7115-656 $25,000 $0 $0 $0 $25,000 62077 Well Transducer Upgrade Water 511-5-7115-617 $20,000 $0 $0 $0 $0 CIP Carryforward from FY21 ACTIVITY PROJECT TITLE 62047 121ST AVE AND CHERYL DR IMPROVEMENTS 62069 127TH LANE WELL SITE IMPROVEMENT PROJECT 62124 CACTUS RD ROADWAY IMPROVEMENTS 62009 COURT SECURITY REMODEL 62009 COURT SECURITY REMODEL 62059 DRAINAGE IMPROVEMENTS 61909 DYSART RD - NORTHERN AVE TO PEORIA AVE 62113 DYSART RD AND ACOMA DR TRAFFIC SIGNAL 62117 FIBER PROJECT EXTENSION 62114 LIBRARY REMODEL/RELOCATION 62115 NEIGHBORHOOD TRAFFIC CALMING PROGRAM (NTCP) 62106 NEW 12" DIP WATERLINE EXTENSION DYSART & NORTHERN 62108 ODOR CONTROL UPGRADE - BUILDING D 62093 PLAYGROUND EQUIPMENT GENTRY PARK 62109 SENIOR CENTER REMODEL/IMPROVEMENTS (ADDITION) 62112 TRAFFIC SIGNAL UPGRADES - FLASHING YELLOW ARROWS 62112 TRAFFIC SIGNAL UPGRADES - FLASHING YELLOW ARROWS 62095 UNMARKED VEHICLE - POLICE 62040 VEHICLE REPLACEMENT PROGRAM - POLICE 62079 WASTEWATER PROCESS EQUIPMENT IMPROVEMENTS 62057 WATER LINE REPLACEMENT - ALTO & PALM 62065 WATER STORAGE TANK MAINTENANCE PROGRAM 62077 WELL TRANSDUCER IMPROVEMENT PROJECT 62111 WEST DOWNTOWN WATER MAIN PROJECT 62111 WEST DOWNTOWN WATER MAIN PROJECT 62122 WRF AERATION SYSTEM IMPROVEMENT 62107 WRF DESIGN City of El Mirage | Budget Book 2022 GL ACCOUNT REMAINING BALANCE 131-5-3581-657 $371,000 511-5-7115-673 $930,000 131-5-3581-657 $317,000 111-5-1583-656 $240,000 121-5-2251-656 $550,000 511-5-7115-673 $60,000 156-5-3581-657 $14,048,500 131-5-3581-657 $644,500 111-5-1511-657 $149,000 111-5-1613-656 $81,000 131-5-3581-657 $92,000 511-5-7115-673 $2,005,500 541-5-7585-655 $500,000 149-5-1591-617 $120,000 111-5-1413-656 $40,000 131-5-3581-617 $10,000 149-5-1591-617 $307,000 149-5-2111-650 $65,000 111-5-2111-650 $65,000 541-5-7585-655 $197,500 148-5-1591-656 $300,000 511-5-7115-656 $300,000 511-5-7115-617 $20,000 148-5-1591-673 $596,500 511-5-7115-673 $15,400 541-5-7585-617 $537,500 541-5-7585-655 $500,000 Page 234 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 $42,436,500 66 Capital Improvement Projects Total Funding Requested by Department 2022 $6,657,000.00 2023 $4,452,000.00 2024 $9,270,000.00 2025 $19,564,500.00 2026 $2,493,000.00 $0 $5M Administration Financial Services Highways and Streets Non-Departmental Public Works Water City of El Mirage | Budget Book 2022 $10M $15M Development Services Fire Information Technology Police Wastewater Page 235 Total Funding Requested by Source 2022 $6,657,000.00 2023 $4,452,000.00 2024 $9,270,000.00 2025 $19,564,500.00 2026 $2,493,000.00 $0 $5M 111 - General 141 - LTAF 149 - Special Projects 541 - Sewer $10M $15M 131 - HURF 148 - CDBG 511 - Water Other Capital Costs Breakdown 2022 $6,708,200.00 2023 $4,507,550.00 2024 $9,341,050.00 2025 $19,643,800.00 2026 $2,575,050.00 $0 $5M Capital Costs City of El Mirage | Budget Book 2022 $10M $15M Operational Costs Page 236 Cost Savings & Revenues 2022 $27,522.00 2023 $52,522.00 2024 $30,522.00 2025 $30,522.00 2026 $27,522.00 $0 $15K $30K $45K Cost Savings Information Technology Requests Itemized Requests for 2022-2027 Audiovisual for Emergency Operations Center $45,000 This CIP request is for changing the audiovisual components in the Fire Station community room that also functions as the City's Emergency Operations Center (EOC). This request will include new televisions, projector, sound and automation in... Backup Infrastructure Replacement $35,000 The backup infrastructure for the City's files and servers consists of two pieces, a server and storage. The hardware appliance that provides the storage will be at its end of life in December 2023. City Hall Server Replacements $50,000 Replacement of the physical servers (hypervisors) to accommodate the City Hall Data Center server cluster. Replacement of 2 Firewalls $17,000 Replacement of the two main Firewalls installed at City Hall after 7 to 8 years in use. Storage Area Network Replacement $70,000 The City's current Storage Area Network (SAN) provides the disk space (storage) needed for the files and servers in use throughout the City. It will reach its end of life and no longer be supported by the vendor in January 2023. The City will... Total: $217,000 City of El Mirage | Budget Book 2022 Page 237 Public Works Requests Itemized Requests for 2022-2027 Basketball Court Resurfacing $30,000 Replace surfaces on basketball courts originally installed in 2016: Gateway Park (2 Courts), Gentry Park (1 Court), and Veterans Park (1 Court). Fleet Division Building Replacement $100,000 Replacement of current fleet division facilities. Project scope includes demolition of the existing structure and construction a new 14'X48' structure on the existing concrete slab which will house an office, a restroom,... Gateway Park Upgrades $87,000 In addition to the new adaptive playground at Gateway Park, several other areas are in need of an upgrade as the park celebrates its 12th birthday this year. Upgrades range from safety initiatives such as better park lighting, to aesthetic... HVAC Replacement Program $150,000 City facilities have a total of 76 HVAC units. This program will replace up to 5 units per year on a 15 year cycle. HVAC units range from 2 years - 18 years old. Public Works and Senior Center replacements are planned for FY 22. Lights for Gentry Park Field $200,000 Replace halogen lights with LED light fixtures, galvanized poles, and the installation of remote control performance monitoring. Replacement cost is estimated at $200,000. This project can provide up to a 50% savings in electrical use from... Playground Equipment Replacement Pocket Parks $50,000 Replace playground equipment in pocket parks on a set preventative schedule. Replacement cost estimated at $50,000 each. Vehicle Replacement Program - Facilities $151,500 Replace existing vehicles in the Facilities division. Replacement costs estimated at $47,000. Incremental 3% cost increases are reflected annually. Vehicles will be recommended for replacement when they reach 100,000 miles or 12 years of age. Vehicle Replacement Program - Parks $148,500 Replace existing vehicles in the Parks Department (replace vehicle # 2621 in FY22). Replacement costs estimated at $47,000 each. Incremental 3% cost increases are reflected annually. Vehicles will be recommended for replacement when they... Total: $917,000 City of El Mirage | Budget Book 2022 Page 238 Wastewater Requests Itemized Requests for 2022-2027 Aeration System Improvement at Water Reclamation Facility $537,500 This request is for aeration system improvements needed at the Water Reclamation Facility. This project consists of replacing the existing 2 K-Turbo aeration blowers with new Aerzen hybrid units. The project also includes the installation of an... Collections System Replacement Program $375,000 This request is for a Collections System Replacement Program for the City’s wastewater collection system. Many of the City’s sewer lines are approaching the end of their useful life and no program currently exists to replace any... Disinfection & Filter System Upgrade $1,000,000 This request is for replacement and/or modification of the disinfection and effluent filter systems at the Wastewater Reclamation Facility (WRF). These improvements are critical to efficiently produce high quality effluent meeting the... Influent Line Replacement at Water Reclamation Facility $450,000 This request is for the replacement of a critical section of the influent sewer line to the City’s water reclamation facility (WRF). This section of pipe is over 20 years old and shows signs of possible failure in the near future. The... Lab Composite Sampler Replacement $8,000 The water reclamation facility lab Composite Sampler is 10+ years old. With the equipment no longer in production materials/parts are starting to become harder to find for the equipment. Having reliable equipment is important to ensure the... Lab Spectrophotometer Replacement $5,000 The water reclamation facility lab Spectrophotometer is 10+ years old. With the equipment no longer in production materials/parts are starting to become harder to find for the equipment. Having reliable equipment is important to ensure... SCADA Software Server Replacement $21,000 Replacement of the wastewater SCADA servers after 7 years in use. Vehicle Replacement Program - Wastewater $50,000 Replace existing vehicles in the Wastewater Department. Replacement cost $47,000 each. Incremental 3% cost increases are reflected annually. Vehicles will be recommended for replacement when they reach 100,000 miles or 12 years of age. Wastewater Process Equipment Improvements $980,000 This project is a multi-year program to upgrade and/or replace critical wastewater process equipment which includes the following:pumps, motors, blowers, centrifuge, belt press, filters, decanters, aerators, disinfection systems, VFD's, and... Water Reclamation Facility Expansion $17,000,000 Expansion of existing WRF based on need and demand. It is currently unfunded. Water Reclamation Facility Expansion (Residential Growth) $4,800,000 This request is for a possible expansion to the City’s water reclamation facility (WRF) due to anticipated residential growth in the near future. The City’s WRF capacity is rated at 2.5 million gallons per day (MGD). The WRF... Total: $25,226,500 City of El Mirage | Budget Book 2022 Page 239 Water Requests Itemized Requests for 2022-2027 Critical Valve Replacement Program $1,000,000 This request is for a Critical Valve Replacement Program for the City’s water system. The City’s water system contains an estimated 5,000 valves which are approaching the end of their useful life and no program currently exists to... Disinfection System Upgrade $20,000 This multi-year program will replace existing water disinfection systems at the city's 9 domestic well sites. New systems require less maintenance, have fewer parts, and are more reliable. Existing systems (Miox) are 10+ years old and have... Vacuum Excavator Trailer $90,000 The City's current vacuum excavator trailer is a 2007 Pacific Tek, model PV-220. This unit is needed to hydro-excavate (soft dig) during water infrastructure repairs and underground utility potholing. Hydro-excavation enables staff to soft... Vehicle Replacement Program - Water $250,000 Replace existing vehicles in the Water Department (replace vehicle # 9486 in FY22). Current replacement cost is $47,000 each. Incremental 3% cost increases are reflected annually. Vehicles will be recommended... Water Main Replacement $1,250,000 This request is for a Water Main Replacement Program for the City’s water system. Many of the City’s water lines are approaching the end of their useful life and no program currently exists to replace any sections of the system on a... Water Production Facility Rehabilitation Program $1,500,000 Water supply, supply of pressure and water storage tanks operate relatively maintenance and trouble free for extended multi-year periods. However, the time comes when gradual failure including corrosion, or even 'loss-of-curb' appeal,... Water SCADA Server Replacements $16,000 Replacement of the two main Water SCADA Servers after 7 years in use. Well Site AC Unit Replacement $50,000 Multi-year program to upgrade air conditioning units at the City's well sites. Proper cooling is vital to maintain efficient operation of each well site and extend the life of existing electrical equipment. New units will be more energy... Well Transducer Upgrade $20,000 The existing water level measuring equipment at the City's well sites is outdated and in need of replacement. This program will replace all nine (9) of the existing well sounding units over a three (3) year period with electronic pressure... Total: $4,196,000 City of El Mirage | Budget Book 2022 Page 240 Police Requests Itemized Requests for 2022-2027 2nd Canine, Training, Equipment & Vehicle $115,000 Costs associated for a second K-9 Unit that would include the Canine and training of both the dog and handler is approximately $20,000. K-9 training aids, housing, medical and other related costs of $15,000. In addition, a K-9 vehicle and... Additional Secured Parking $20,000 Request to provide additional parking in the secured rear lot of the Police Department. We have obtained a quote of approximately $20,000 to remove existing landscape and hardscape (islands) in the lot to provide an additional 7... Flooring Replacement $25,000 Request to replace the flooring in the Patrol area along with the Booking area/holding cell. To remove the existing, damaged coating and re-surface with a commercial-grade epoxy covering is estimated at $25,000. Gym Equipment $12,000 Request to purchase two(2) multi-adjustable benches (at a cost range of $600-$1,200 each). Request to purchase a 4-stack Multigym at a cost range of ($7,000-$15,000). Both requests are for FY21/22 Pole Cameras (2) $26,500 Request to replace existing Pole Camera and add an additional Pole Camera. Portable Radio for New Civilian Investigator $6,500 New Personnel requested for FY21/22 will require portable radios. This CIP is contingent upon approval from Council for the additional Personnel. Portable Radio for New Detective $6,500 New Personnel requested for FY21/22 will require portable radios. This CIP is contingent upon approval from Council for the additional Personnel. The Motorola portable radios are approximately $6,500 each x 3 will total $19,500.00 Portable Radio for New K9 Officer $6,500 New Personnel requested for FY22/23 will require portable radios. This CIP is contingent upon approval from Council for the additional Personnel. The Motorola portable radios are approximately $6,500 each x 3 will total $19,500.00 Unmarked Vehicle for Investigations Detective $35,000 Request is contingent on requested Personnel - Detective Price includes the cost of the vehicle, equipment, radio, grill lights, siren, etc. $35,000. Vehicle Replacement Program - Police $1,282,000 Modifying FY21/22 to reflect the dollars moved from FY23/24 in order to purchase the Jail Transport Van. Below, is an itemized accounting of vehicle purchases thru FY25/26. This will show prior Council approved... Total: $1,535,000 Fire Requests Itemized Requests for 2022-2027 Thermal Imaging Cameras $17,000 Purchase of two (2) QXT thermal imagers, charging equipment and programming/installation. QXT thermal imagers include 320x240 resolution, long life Lithium-ion internal battery, Electronic thermal throttle w/colorization, Redhot colorization... Total: $17,000 City of El Mirage | Budget Book 2022 Page 241 Development Services Requests Itemized Requests for 2022-2027 121st Avenue Roadway Improvements (WWTP to Joe R. Ramirez Road Alignment) $217,000 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... Cheryl Drive Design $45,000 This project will design the half street improvements for Cheryl Drive between El Mirage Road and 121st Avenue. Downtown Street Reconstruction $1,050,000 Street improvements in downtown CDBG eligible area; the project will entail complete reconstruction of roadway surface, curb and gutter, sidewalk, and other ancillary items. Drainage Improvements at Dysart Road & Peoria Avenue $130,000 This project would include an Area Drainage Study to determine the tributary area and stormwater flows that reach the intersection of Peoria Avenue and Dysart Road. The project would also include the design of the necessary... Dysart Road Roadway Widening (North of Cactus Road) $336,500 The project proposes to widen Dysart Road in front of the APS substation at the northwest corner of the intersection with Cactus Road. Dysart Road is at its ultimate configuration both north and south of this location and the proposed improvements... Library Remodel/Relocation $2,685,000 This project will include the Architectural, Engineering and Construction services to convert the old fire station building located at 13513 N El Mirage Road into a Library, to be administered by the Maricopa County Library District. Neighborhood Traffic Calming Program (NTCP) $120,000 In response to continued concerns about traffic speed in neighborhoods, this program will define the Goals, Objectives and Policies for the NTCP and shall serve as the adopted guidelines to follow for neighborhood participation. The NTCP will work... Roadway Drainage Improvements at 1st Avenue $190,000 This project would include a Drainage Area Study of the West Downtown area of El Mirage to determine the amount of runoff that is generated and how best to manage it. The project would also include the design and construction of a... Site Aesthetic Enhancements $100,000 This project will provide the design and construction of limited site amenities, irrigation and landscaping improvements to the east portion of the site where the new El Mirage Library will be located. SmartGov Software $36,500 The SmartGov application is a software solution that streamlines permitting, planning/zoning, Inspections, code enforcement, and business licensing. This project includes the software and also the project implementation using proven... Speed Radar Sign Installations $40,000 This project would install a total of 4 radar speed signs along El Mirage Road and Dysart Road. Varney Road Roadway Improvements (129th Avenue to El Mirage Road) $249,000 This request is to design and construct bicycle lanes and sidewalk along Varney Road between 129th Avenue and El Mirage Road where there are gaps in the infrastructure. Shared lane markings and signs will be installed along a 400' section of... Vehicle Replacement Program - Engineering/Community Development $35,000 Replace existing vehicles in Engineering/Community Development. Replacement costs estimated $35,000 each for Ford Explorer or equivalent. Vehicles will be replaced when they reach 100,000 miles or 12 years of age. Total: $5,234,000 City of El Mirage | Budget Book 2022 Page 242 Administration Requests Itemized Requests for 2022-2027 Senior Bus $75,000 This request is for a new senior van/bus that will be used for transportation at the El Mirage Senior Center. The purchase will be for an ADA van with wheelchair lift to transport elderly and/or disabled transport. This bus/van will also... Senior Center Remodel/Improvements $12,500 This capital request is for ongoing improvements to the interior of the senior center facility. Improvements include, but are not limited to painting, flooring, drywall, plumbing, and electrical. Total: $87,500 Financial Services Requests Itemized Requests for 2022-2027 Finance Copier Replacement $9,000 Purchase of a replacement copier for Finance with necessary functions included. Total: $9,000 Highways and Streets Requests Itemized Requests for 2022-2027 Pavement Management Program $4,500,000 The pavement management program is a 30-year plan to preserve and extend the life of city streets through a variety of maintenance practices. These include seal coating, mill and overlay, and reconstruction projects. Right of Way Maintenance Equipment $40,000 Replacement of current Right of Way cleanup vehicle including: striping equipment - concrete cutter, striping machine, compactor, jackhammer. This enables crews to efficiently respond to general street maintenance items. Skid Steer Loader and Attachments $54,000 This request is to replace the City's Skid Steer Loader and attachment used by the Public Works Streets Division. The unit will have reached the end of its useful life and will need repair/replacement in order to continue operation. The Skid... Street Sweeper $250,000 This request is for a replacement street sweeper to be funded through Maricopa Association of Governments PM10 funding. Vehicle Replacement Program - HURF $47,000 Replace existing vehicles in the Street Department (replace vehicle # 2363 in FY22). Replacement costs estimated at $47,000 each. Vehicles will be recommended for replacement when they reach 100,000 miles or 12 years of age. Total: $4,891,000 City of El Mirage | Budget Book 2022 Page 243 Non-Departmental Requests Itemized Requests for 2022-2027 Vehicle Replacement Program $106,500 Replace existing vehicles previously in the Administration and IT Departments, but now moved to Non-Departmental Department for the use of multiple departments located in City Hall. Replacement costs estimated at $35,000 each for Ford Explorer or... Total: $106,500 City of El Mirage | Budget Book 2022 Page 244 DEBT City of El Mirage | Budget Book 2022 Page 245 Debt Overview Analyzing the history of debt to revenues, debt peaked in FY2016 and has steadily dropped while revenues have been growing since FY2012. Annual revenues started to exceed total debt in FY2018. In FY2020, the City paid off the Excise 2015 Bonds and Council authorized nearly $9 million in WIFA debt to reimburse the City for water credits purchased, which appears in FY2021 due to timing. Currently, the City does not intend to issue any debt. The City's primary source of debt is through bonds and has an AA- bond rating from Standard & Poors. The most commonly utilized large project municipal financing method is the General Obligation Bond (G.O. Bond). This is the most inexpensive way to finance projects because the bond’s repayment is based on the full taxing authority of the municipality backed by real property. Voters have to approve any property taxes (secondary) instituted to support the issuance of G.O. Bonds. The Debt Maturity Schedule  can be seen by clicking the hyperlink. $16,516,632 $12,565,052 (317.98% vs. 2021 year) The chart below show the interest (Debt Service/Fees) and Bond Principle for each fund that has debt for the budget year of FY2022. Water Sewer Debt Service Total Debt Service/Fees $1,845,000 $35,000 $2,175,000 $4,055,000 Bond Principal $1,469,000 $25,500 $1,285,000 $2,779,500 Debt by Type Loan (11.3%) Bond (88.7%) City of El Mirage | Budget Book 2022 Page 246 FY2021 FY2022 % Change Debt Actual Actual Bond $2,098,913 $14,656,430 598.3% Loan $1,852,667 $1,860,202 0.4% Total Debt: $3,951,580 $16,516,632 318% Bond 240 2 040 YF 2 830 YF 2 630 YF 2 430 YF 2 230 YF 2 030 YF 2 820 YF 2 620 YF 2 420 YF 2Y 2202 F YF Under Arizona Law, municipalities may issue G.O. Bonds for purposes of water, wastewater, artificial light, open space preserves, and parks and recreational facilities up to an amount not exceeding 20 percent of the assessed value and for all other purposes not listed to an amount not exceeding six percent of assessed valuation. El Mirage has voter approved debt for water and sewer projects. This voter approved debt is secured and repaid from water and utility rates and fees. None of the water and sewer projects in this document are intended to be funded by bonds. GO Debt Limit % 6% 20% FCV Net $250,003,510 $250,003,510 GO Debt Limit $ $15,000,211 $50,000,702 GO Debt Outstanding Purpose Improvement of roadways, parks, fire, 2012a $11,990,000 recreation & police facilities 2012b $1,015,000 Refund existing bonds. 2017 $750,000 $6,265,000 Refund existing bonds. Outstanding Debt $750,000 $19,270,000 Available Debt Limit $14,250,211 $30,730,702 FY2020 FY2021 FY2022 — — — General Obligation $2,101,163 $2,098,913 Excise Tax Bond $9,462,600 Total Bond: $11,563,763 Bond City of El Mirage | Budget Book 2022 % Change $ Change $14,656,430 598.3% $12,557,517 $0 $0 0% $0 $2,098,913 $14,656,430 598.3% $12,557,517 Page 247 Loan The City currently has 5 loans with Water Infrastructure Finance Authority. These enterprise loans do not have a legal debt limit, but the agreements contain a provision that the future combined water and sewer net revenues will exceed 1.2 times the annual debt service. Loan Amount Interest Rate Admin Fee Term $ 16,143,125.64 1.4301% 1.5000% 20 Years $ 4,040,000.00 1.2510% 1.5000% 18 Years $ 4,443,016.81 1.3000% 1.5000% 20 Years $ 8,687,500.00 37.3700% 1.5000% 25 Years $ 498,652.00 1.3000% 1.5000% 19 Years 440 2402YF 0402YF 8302YF 6302YF 4302YF 2302YF 0302YF 8202YF 6202YF 4202YF 2202YF 2Y F WIFA Loan 920100-06 920127-08 920227-13 920305-21 910154-13 FY2020 FY2021 FY2022 — — — WIFA Loan $1,419,034 $1,852,667 Total Loan: $1,419,034 $1,852,667 Loan City of El Mirage | Budget Book 2022 % Change $ Change $1,860,202 0.4% $7,535 $1,860,202 0.4% $7,535 Page 248 Government-wide Debt Overview $16,516,632 $12,565,052 (317.98% vs. 2021 year) Debt by Fund Enterprise (11.3%) Governmental (88.7%) FY2021 FY2022 Actual Actual Governmental $2,098,913 $14,656,430 598.3% Enterprise $1,852,667 $1,860,202 0.4% Total All Funds: $3,951,580 $16,516,632 318% All Funds City of El Mirage | Budget Book 2022 % Change Page 249 Governmental 240 2 040 YF 2 830 YF 2 630 YF 2 430 YF 2 230 YF 2 030 YF 2 820 YF 2 620 YF 2 420 YF 2Y 2202 F YF FY2020 FY2021 FY2022 % Change $ Change — — — General $2,365,650 $0 $0 0% $0 Capital Projects $7,096,950 $0 $0 0% $0 Debt Service $2,101,163 $2,098,913 $14,656,430 598.3% $12,557,517 $11,563,763 $2,098,913 $14,656,430 598.3% $12,557,517 Governmental Total Governmental: Enterprise 440 2402YF 0402YF 8302YF 6302YF 4302YF 2302YF 0302YF 8202YF 6202YF 4202YF 2202YF 2Y F Enterprise Water Wastewater Total Enterprise: City of El Mirage | Budget Book 2022 FY2021 FY2022 % Change — — $1,818,476 $1,826,011 0.4% $34,191 $34,191 0% $1,852,667 $1,860,202 0.4% Page 250 SUPPLEMENTAL INFORMATION City of El Mirage | Budget Book 2022 Page 251 City of El Mirage | Budget Book 2022 Page 252 City of El Mirage | Budget Book 2022 Page 253 City of El Mirage | Budget Book 2022 Page 254 City of El Mirage | Budget Book 2022 Page 255 City of El Mirage | Budget Book 2022 Page 256 City of El Mirage | Budget Book 2022 Page 257 City of El Mirage | Budget Book 2022 Page 258 City of El Mirage | Budget Book 2022 Page 259 City of El Mirage | Budget Book 2022 Page 260 APPENDIX City of El Mirage | Budget Book 2022 Page 261 City of El Mirage | Budget Book 2022 Page 262 City of El Mirage | Budget Book 2022 Page 263 City of El Mirage | Budget Book 2022 Page 264 City of El Mirage | Budget Book 2022 Page 265 City of El Mirage | Budget Book 2022 Page 266 City of El Mirage | Budget Book 2022 Page 267 City of El Mirage | Budget Book 2022 Page 268 City of El Mirage | Budget Book 2022 Page 269 City of El Mirage | Budget Book 2022 Page 270 City of El Mirage | Budget Book 2022 Page 271 City of El Mirage | Budget Book 2022 Page 272 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) 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. City of El Mirage | Budget Book 2022 Page 273 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. 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. City of El Mirage | Budget Book 2022 Page 274 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. 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. City of El Mirage | Budget Book 2022 Page 275 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. 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. City of El Mirage | Budget Book 2022 Page 276 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. 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. City of El Mirage | Budget Book 2022 Page 277 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 2022 Page 278