City of El Mirage FY2022-2023 Annual Budget Adopted Version Last updated 01/17/23 City of El Mirage | Budget Book 2023 Page 1 TABLE OF CONTENTS Introduction 4 Budget Award 5 Transmittal Letter 6 Budget Highlight 7 Council 11 Community Profile 15 Demographics 18 Organization Chart 22 Fund Description and Structure 23 Department and Fund Relationship 24 Basis of Budgeting 25 Financial Policies 26 Budget Process 27 State and Federal Fiscal Influences 32 Budget Overview Consolidated Summary 36 37 Fund Balance Summary 38 Three Year Consolidated Summary 40 Strategic Plan 43 Factors, Priorities and Issues 48 Personnel Changes 49 Fund Summaries 52 General 53 Court 63 Court Enhance- ment 70 Towing 76 HURF 81 LTAF - Dial-A-Ride 87 Block Grant 91 Special Projects - Grants 95 Capital - Streets 102 Debt Service 107 Water 111 Irrigation 116 Wastewater 121 Sanitation 127 General Fund Departments 131 Mayor and Council 132 City Clerk 137 Administration 142 Information Technology 155 Human Resources 161 Financial Services 166 City of El Mirage | Budget Book 2023 Page 2 Public Works 175 Non-Departmental 186 Development Services 190 Police 202 Fire 209 Capital Improvements 215 One year plan 216 Implementation and Funding 218 CIP Summary 219 Multi-year plan Debt 221 223 Debt Overview 224 Government-wide Debt 227 Supplemental Information 229 State Budget Schedules 230 Strategic Initiatives Appendix 242 243 Administration Requests 244 Court Requests 245 Development Services Requests 246 Financial Services Requests 247 Fire Requests 248 Highways and Streets Requests 249 Human Resources Requests 250 Information Technology Requests 251 Non-Departmental Requests 252 Police Requests 253 Public Works Requests 254 Wastewater Requests 255 Water Requests 256 Glossary 257 City of El Mirage | Budget Book 2023 Page 3 INTRODUCTION City of El Mirage | Budget Book 2023 Page 4 City of El Mirage | Budget Book 2023 Page 5 Transmittal Letter J. Crystal Dyches, City Manager To the honorable Mayor Hermosillo and Members of the City Council, I am pleased to present the City's $120M annual operating and capital improvement plan for FY 2023, covering July 1, 2022, to June 30, 2023. The adopted budget increased by $16M from the previous year and includes $43M for the General Fund, the primary fund for most City operations, as well as additional personnel, capital projects, special projects, and operating programs. The budget is a policy statement and planning document that defines service level and activities, and advances City Council's Strategic Priorities and vision for the City. It is the purpose of this document to present information about the City of El Mirage and its future financial plans in a variety of ways, using graphs, charts and tables so that all interested parties can easily understand the financial condition of the City. This budget has been prepared so that it will coincide directly with the Annual Audit Report, which is part of developing the Annual Comprehensive Financial Report in accordance with the Governmental Finance Officers Association (GFOA) guidelines. The City of El Mirage has received the prestigious Certificate of Achievement in Financial Reporting for ten consecutive years. Also, the City of El Mirage has received the Distinguished Budget Presentation Award for two consecutive years. Budget Highlights Through this transmittal, we establish expectations of an effective government: a safe community, superior infrastructure, secure future and quality of life for El Mirage residents. Strategic priority highlights of this budget, adopted by El Mirage City Council, include: a balanced budget; $13.8M in capital street projects including the widening of Dysart Road to four lanes south of Peoria Avenue; a new public works facility; and nine new full-time positions. In additions to a few minor corrections, the following modifications were made from the proposed budget to the adopted budget: Removed roadway drainage improvements from HURF Fund $.01M, reduced revenues in Grant Fund by $11.4M; and added $7.7M for potential bonding for Dysart Road. There were no changes between the tentative and adopted budget. Revenues: The budget process includes a review of rates and fees limiting the financial burden placed on residents. Taxes — The City’s sales tax rate is three percent and has remained for more than a decade. The FY 2023 the primary property tax rate, which is dedicated to public safety; and the secondary tax rate, dedicated to debt repayment are both decreasing. The overall property tax rate drops from $3.3906 to $3.2071 per $100 of assessed valuation. Rates — The City Council approved an increase to the water recharge rate from $2.30 to $2.37 per1,000 gallons. There are no other rate increases on water, sewer, and sanitation. User Fees — The City regularly evaluates its user fees to ensure that appropriate charges are assessed for the services provided. The City Council approved minor changes 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 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. The City conducts 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 2023 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 2023 Page 6 Budget Highlight A comparison of the Fiscal Year (FY) 2023 budget to the previous fiscal year reveals the following information: The adopted budget for FY 2023 is $120M, an increase of $16M from last fiscal year’s budgets, which totaled $104M. 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 decrease by $2.6M to $66M. See chart below. Bond proceeds provide a one-time source of funds that must be paid back. The City has budgeted $31.5M of fund balance, the excess of prior year's revenue over prior year's expense. Transfers in from other funds are offset by transfers out to other funds transfers totaling $14.8M. Citywide Sources of Funds FY23 Bond Proceeds $7,720,000.00 Transfers In $14,771,000.00 Revenues $66,035,000.00 Fund Balance $31,450,000.00 Citywide Revenues by Category FY23 Fines and Forfeitures $445,000.00 (0.67%) License and Permits $635,000.00 (0.96%) Taxes $17,970,000.00 (27.21%) Miscellaneous $7,135,000.00 (10.80%) Intergovernmental $10,675,000.00 (16.17%) Charges for Services $13,990,000.00 (21.19%) City of El Mirage | Budget Book 2023 Grants $15,185,000.00 (23.00%) Page 7 Expenses of $88.3M (excluding contingencies) have been identified in FY23 throughout 13 different funds (Irrigation is included in the Water Fund) and can be broken down by type of expense as follows: Capital –$25.6M of capital expenditures across all funds are presented as part of this budget, which is $3.6M lower than last year. This includes any current year capital projects that need to be carried forward into the Fiscal Year 2023 budget. Personnel – the total projected cost of personnel increased by $2.4M to $25.5M. 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 decreased by $0.1M to $13.5M. Other costs — (e.g. special projects, interest, and fees) increased by $16M to $23.7M. Contingency of $1.2M (+ $10M million for unknown grants) is only used for unplanned expenditures. Transfers out of $14.8M 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 $2.9M 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 FY23 Bond Principal $2,832,500.00 Depreciation $2,850,000.00 Contingency $11,200,000.00 Transfers Out $14,771,000.00 Expenses $88,322,500.00 City of El Mirage | Budget Book 2023 Page 8 Citywide Expenditures by Category FY23 $25,618,500 Capital Outlay Interest & Fees $1,135,000 Contingency $11,200,000 Personnel Services Supplies $25,535,000 $3,333,500 Services $10,129,000 Special Projects $22,571,500 Dollars ($) City of El Mirage | Budget Book 2023 Page 9 Percent of Citywide Expenditures by Fund FY23 36.00 % General Water 12.00 % Wastewater 6.00 % Court 1.00 % Court Enhancement 0.49 % 3.00 % Highway User Revenue Dial-A-Ride 0.19 % Police Towing 0.07 % Block Grant Debt Service 1.00 % 2.00 % 18.00 % Capital-Streets 19.00 % Special Projects Sanitation 2.00 % Values (%) City of El Mirage | Budget Book 2023 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, Nebraska, 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 to 2018 Served on the Judicial Review Committee from 2012 to 2017 Named El Mirage Citizen of the Year in 2012 Served on the planning committee for the El Mirage homeowners association (HOA) training presented in 2016 to 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 to present. President of the West Valley Neighborhoods Coalition City of El Mirage | Budget Book 2023 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 1970s 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 21 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 2023 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 of 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 Chair 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 20 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 2023 Page 13 Councilmember David Shapera Councilmember David M. Shapera was 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 48 years in elected and appointed positions in government. He and his wife of 46 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. 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 22 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 22 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 Arizona 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 of 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 the animal hospital. 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 2023 Page 14 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 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 35,702 according to the 2020 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 2023 Page 15 Economy El Mirage has adopted initiatives to attract new commercial and industrial businesses to the City. Development 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, Consolidated Resources Inc., Interstate Steel, Tippman Innovation, Cives Steel, Avanti Windows, 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 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 35,702 residents in 2020, according to the U.S. Census Bureau. The City has experienced unprecedented non-retail growth and currently has over 3 million square feet of industrial and warehouse in the development cycle adding over 2,000 new jobs. 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. Consolidated Resources Inc. has a temporary Certificate of Occupancy (COO) for a 50,000 sf steel recycling operation. Other future employers include Tippmann Innovation, Avanti Windows, West Valley Industrial Rail Center, Nexen, 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 Number of Employees Dysart Unified School District 545 Walmart 225 City of El Mirage 211 DVC Construction 180 Parks & Sons of Sun City 130 Southwest Steel 125 BNSF Rail 120 Yellowstone Landscape 110 Top Line Construction 10 Look Trailers 96 City of El Mirage | Budget Book 2023 Page 16 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 13 funds and 2 sub-funds, 11 departments, and more than 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. In July 2022, the library relocated to a newly remodeled building that previously housed a fire station. At 7,500 square feet which triples the size of the previous library, the new library features a community room, a computer room, and expanded space. 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 2023 Page 17 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 2023 Page 18 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% 49% 49% higher than state average higher than state average Singles Senior Living Alone 38% 43% 17% lower than state average 9% lower than state average * Data Source: American Community Survey 5-year estimates City of El Mirage | Budget Book 2023 Page 19 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 2023 Page 20 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/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied 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 Own Own < $49,999 * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), * Data Source: 2020 US Census Bureau (http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all American Community Survey. Home value data includes all types of owner-occupied housing. types of owner-occupied housing. City of El Mirage | Budget Book 2023 Page 21 Organization Chart City of El Mirage | Budget Book 2023 Page 22 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 the 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. Total of Funds Governmental General Operating Capital Other Total $61.6M $25.6M $32.8M $120.0M $51.9M $22.1M $22.5M $96.5M $38.0M $3.4M $2.7M $44.1M General* $ 36.9M $3.4M Court $1.1M <$0.1M Special Revenue Court Enhancement Police Towing Highway User Revenue Fund (HURF) Dial-A-Ride Block Grant Special Projects* $ 13.9M <$0.1M <$0.1M $4.9M $0.6M $1.6M $2.4M $10.0M $12.0M Sales Tax, Franchise Fees, State Police, Fire, Public Works, Administration Shared Revenues, Transfers $1.1M Fines Daily Operations $43M $1.1M $0.8M $10.0M $13.8M $7.7M $21.5M Bonds Construction and Acquisition of Streets, Facilities, Infrastructure and Equipment $2.1M $2.1M Property Taxes Property Tax backed Debt Payments $3.5M $3.5M $1.5M $10.3M $10.3M $6.5M $2.0M $3.4M $0.4M $23.5M $23.5M $13.9M User Charges/ Bonds $0.1M User Charges $7.3M User Charges/Bonds $2.2M User Charges Costs providing water Costs providing irrigation Costs providing sewer Costs providing sanitation Debt Service $ 9.7M $ 9.7M $5.9M $0.1M $ 1.9M $1.8M Major Expenses $28.8M $0.6M Fines <$0.1M Fines State Shared Highway User $4M Tax Revenues $0.2M Arizona State Lottery Funds $1.1M Grants $22.8M Grants/Donations $0.2M Capital (Streets) Projects* Proprietary Enterprise Water* Irrigation Sewer Sanitation $2.7M Major Revenues Activities Costs related to tow activity ARS 28-3511 Street Improvements, Maintenance, Capital Additions Taxi voucher Service CDBG Activity Grant/Donation Activity * denotes a Major Fund City of El Mirage | Budget Book 2023 Page 23 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 2023 Page 24 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 make a new purchase. Independent auditors annually provide a reconciliation of actual expenditures compared to the adopted budget in accordance with state law. The City uses the Annual Audited Financial Statements (Audit) to detail the final status of the City’s finances compared to the 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 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 establishes and maintains a detailed accounting structure to record revenues and expenditures at the level of detail shown in the budget. City of El Mirage | Budget Book 2023 Page 25 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 one-time 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 2023 Page 26 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 funds, departments, and line items. El Mirage's adopted policy is that any transfers between funds, projects, or contingencies, or from department to department within the General Fund require City Council approval. Transfers from line item account to line item account within a department, or from division to division 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 for 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 of the City’s departments. The budget will be used by departments and city management to tie together the services that are being provided with the overall goals of the City Council. It is through the budget that the 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. 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 Description Debt Service Secondary Property Tax - same levy as last year General Primary Property Tax - max allowed General Transfer to Debt Service $100,000 Water/Sewer/Sanitation Transfers per most recent rate study City of El Mirage | Budget Book 2023 Page 27 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. §42-17105, (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_42-17106.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_4217106.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 2023 Page 28 Nov 4, 2021 Distribute CIP requests forms to department heads. Dec 6, 2021 Distribute personnel request forms to department heads. Dec 16, 2021 CIP and personnel requests due from departments. Department heads meet to review CIP requests. Jan 11, 2022 Review requests with City Manager and Department Heads. Jan 18, 2022 Deadline for departments to submit fee changes to Finance. Jan 24, 2022 Council CIP Workshop to review CIP. Feb 2, 2022 Complete preliminary fiscal year revenue estimates. Distribute budget request forms and instructions to departments. Feb 10, 2022 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, 2022 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 15, 2022 Council Meeting with fee change presentation. Feb 16, 2022 Release report of fee increases proposed to take effect July 1st. City of El Mirage | Budget Book 2023 Page 29 Feb 24, 2022 Deadline for Departments to submit budget requests. Mar 10, 2022 After Finance compiles department budget requests, City Manager reviews budget submittals with departments. Mar 21, 2022 City Manager and Finance office prepare draft budget proposal. Council Workshop with budget framework presentation and provide City Council with draft tentative budget. Apr 4, 2022 Council Budget Workshop to review budget. Apr 19, 2022 Council approves CIP and adopts fee changes. Apr 25, 2022 Issue press release and post to website Truth-In-Taxation (TNT) Public Notice. Apr 28, 2022 By May 3, publish first TNT Public Notice, and issue a press release (between 14 & 20 days before public hearing). May 3, 2022 Adopt tentative budget at regular Council meeting (and fee changes). May 4, 2022 By May 10, first publication of tentative budget (within 7 days of tentative approval). May 7, 2022 By May 10, Publish second Truth-In-Taxation Public Notice (between 7 & 10 days before public hearing). May 11, 2022 By May 16, second publication of tentative budget (between 8 &14 days of tentative approval) ARS 42-17103. City of El Mirage | Budget Book 2023 Page 30 May 17, 2022 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. May 18, 2022 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 7, 2022 Adopt Property Tax Levy at regular Council meeting. Jun 9, 2022 Forward certified copy of primary and secondary levy tax ordinance to county. Aug 17, 2022 County Board of Supervisors adopts levy on or before the third Monday in August. City of El Mirage | Budget Book 2023 Page 31 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 $147,000 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 12.03 percent for retirement and 0.14 percent for long-term disability. State law requires ASRS to administer an Alternate Contribution Rate (ACR) of 9.68 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 Board's 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 2023 Page 32 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 2023 Page 33 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's 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 applies to an increase in the property tax rate, but 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 2023 Page 34 Truth in Taxation The law requires the county assessor, on or before February 10 of each year, to transmit to each city and town an estimate of the total net assessed valuation of the city or town, including new property added to the tax roll. On or before February 15 of the tax year, cities and towns must make the property values provided by the county assessor available for public inspection. If the proposed primary tax levy amount, excluding amounts attributable to new construction, is greater than the levy amount in the previous year, the city/ town must go through the “Truth in Taxation” procedures. It is very important to note that it is the levy amount and not the rate that triggers the Truth in Taxation procedures. If the proposed levy requires “Truth in Taxation,” the city or town must publish a notice and press release concerning the increase and hold a public hearing. The following apply to these requirements: 1. The notice has to be published twice in a newspaper of general circulation in the city or town. The first publication shall be at least fourteen but not more than twenty days before the date of the hearing for the proposed levy. The second publication must be at least seven but not more than ten days before the hearing. The hearing must be held at least fourteen days before the adoption of the levy. The hearings for Truth in Taxation, the adoption of the levy and the adoption of the budget may be combined into one hearing. The Truth in Taxation hearing must be held before the adoption of the final proposed budget. 2. The notice has to be published in a location other than the classified or legal advertising section of the newspaper. 3. The notice must be at least one-fourth page in size and shall be surrounded by a solid black border at least one-eighth inch in width. 4. The headline of the notice must read “Truth in Taxation Hearing — 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 as well as the name of the newspaper in which the notice will be published and the dates on which it will be published. 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). 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. A roll call vote is required to 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 may be combined with the regular budget notices. To reiterate, even if a city/town primary property tax rate remains the same but the 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 2023 Page 35 BUDGET OVERVIEW City of El Mirage | Budget Book 2023 Page 36 Consolidated Summary of Sources and Uses for All Funds Sources/ Revenues Uses/Expenditures/ Difference Expenses 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 28,755,000 9,480,000 30,000 3,295,000 2,000,000 365,000 45,000 2,450,000 95,000 20,000 1,100,000 2,030,000 5,010,000 1,360,000 40,283,500 (11,528,500) 7,748,000 1,732,000 132,000 (102,000) 3,826,500 (531,500) 1,796,500 203,500 1,128,500 (763,500) 599,000 (554,000) 3,964,500 (1,514,500) 225,000 (130,000) 82,500 (62,500) 1,100,000 0 805,500 1,224,500 13,847,500 (8,837,500) 12,783,500 (11,423,500) Total before Contingency, Transfers, Depreciation & Bonds 56,035,000 88,322,500 (32,287,500) *Contingency 10,000,000 11,200,000 Total before Transfers, Depreciation & Bonds 66,035,000 99,522,500 (33,487,500) Transfers Bond Proceeds/Principal Depreciation 14,771,000 7,720,000 0 14,771,000 2,832,500 2,850,000 Total Sources/Uses 88,526,000 119,976,000 (31,450,000) (1,200,000) 0 4,887,500 (2,850,000) Fund Balance Beginning 92,581,000 Fund Balance Ending 61,131,000 * $10 million of Sources and Uses moved from Special Projects Fund to Contingency. 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 costs of services. Capital Outlay — The Water, Wastewater 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 Block Grants 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 in contracted services in order 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 budget 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 provided $11.9M significantly increasing the fund balance of Special Projects from previous years. City of El Mirage | Budget Book 2023 Page 37 Summary of Revenues, Expenditures, Expenses, and Changes in Fund Balances by Fund Ranchettes Irrigation Wastewater Sanitation General Water Beginning Fund Balance 42,739,500 10,081,500 0 9,206,500 1,053,000 Taxes Licenses and Permits Intergovernmental Grants Charges for Services Fines and Forfeitures Miscellaneous 15,940,000 635,000 10,675,000 45,000 260,000 15,000 1,185,000 135,000 8,400,000 30,000 3,290,000 2,000,000 Total Revenues 28,755,000 9,480,000 30,000 Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service/Fees Debt Service - Cost of Issuance Debt Service - Trust/Paying Agent 19,438,000 1,837,000 5,142,000 10,470,500 3,396,000 1,939,000 587,500 1,283,500 2,063,500 1,554,000 320,500 12,000 5,000 115,000 Contingency 1,200,000 Total Expenditures/Expenses 41,483,500 7,748,000 Revenues over (under) Expenditures/Expenses Before Transfers/Depreciation & Bonds (12,728,500) Bond Proceeds Transfers In Transfers (Out) Depreciation Bond Principal 0 11,685,000 (1,478,000) Total Transfers In (Out)/ Depreciation & Bonds Court Enhance Court 208,500 989,500 365,000 45,000 3,295,000 2,000,000 365,000 45,000 763,000 30,000 398,500 91,000 593,000 1,675,500 104,000 1,959,000 9,000 983,500 18,000 120,000 42,000 7,000 557,000 132,000 3,826,500 1,796,500 1,128,500 599,000 1,732,000 (102,000) (531,500) 0 214,000 (3,116,000) (1,600,000) (1,477,000) 0 10,207,000 (5,979,000) Net Change in Fund Balance (2,521,500) Ending Fund Balance 40,218,000 Revenues 945,000 5,000 Expenditures/Expenses City of El Mirage | Budget Book 2023 203,500 (763,500) (554,000) 0 0 1,394,000 (2,100,000) (357,000) (1,250,000) 0 (25,500) 0 0 555,000 0 0 0 0 (1,981,500) (357,000) 555,000 0 (4,247,000) (102,000) (2,513,000) (153,500) (208,500) (554,000) 5,834,500 (102,000) 6,693,500 0 899,500 0 435,500 Page 38 Summary of Revenues, Expenditures, Expenses, and Changes in Fund Balances by Fund Highway User Revenue Beginning Fund Balance 821,500 Dial-ARide Police Towing Block Grant 160,500 86,500 Debt Service 0 Capital Streets Special Projects Total 11,766,000 92,581,000 11,360,000 17,970,000 635,000 10.675,000 15.185,000 13,990,000 445,000 7,135,000 5,010,000 11,360,000 66,035,000 13,847,500 1,998,500 148,000 21,500 9,818,500 797,000 10,000,000 25,535,000 3,333,500 10,129,000 22,571,500 25,618,500 1,135,000 0 0 11,200,000 22,783,500 99,522,500 445,000 15,023,000 Revenues Taxes Licenses and Permits Intergovernmental Grants Charges for Services Fines and Forfeitures Miscellaneous 2,030,000 2,450,000 Total Revenues 2,450,000 95,000 1,100,000 10,000 20,000 5,000,000 95,000 20,000 225,000 33,000 38,000 11,500 1,100,000 2,030,000 Expenditures/Expenses Personnel Services Supplies Services Special Projects Capital Outlay/Projects Debt Service/Fees Debt Service - Cost of Issuance Debt Service - Trust/Paying Agent 338,000 215,500 1,010,000 2,401,000 1,100,000 805,500 Contingency Total Expenditures/Expenses 3,964,500 225,000 82,500 1,100,000 Revenues over (under) Expenditures/Expenses Before Transfers/Depreciation & Bonds (1,514,500) (130,000) (62,500) 0 805,500 13,847,500 1,224,500 (8,837,500) (11,423,500) (33,487,500) Bond Proceeds Transfers In Transfers (Out) Depreciation Bond Principal 0 823,000 0 0 0 0 100,000 0 0 0 0 0 (1,330,000) Total Transfers In (Out)/ Depreciation & Bonds 823,000 0 0 0 (1,230,000) Net Change in Fund Balance Ending Fund Balance 7,720,000 (7,720,000) 0 0 0 7,720,000 14,771,000 (14,771,000) 0 (2,850,000) (2,832,500) 0 2,037,500 (691,500) (130,000) (62,500) 0 (5,500) (8,837,500) (11,423,500) (31,450,000) 130,000 0 439,500 City of El Mirage | Budget Book 2023 30,500 24,000 6,185,500 342,500 61,131,000 Page 39 Three Year Consolidated Summary 2021 Taxes Licenses and Permits Intergovernmental Grants Charges for Services Fines and Forfeitures Miscellaneous Transfers in Total Sources Personnel Services Supplies Services Special Projects Capital Outlay/Projects Interest/Fees Contingency Transfers Out Depreciation Bond Princpal General 2022 2023 Water with Irrigation 2021 2022 2023 Total Uses 16,483,396 15,300,000 15,940,000 708,361 535,000 635,000 11,046,696 10,525,000 10,675,000 48,875 45,000 45,000 15,000 135,000 234,762 235,000 260,000 8,783,026 8,425,000 8,430,000 27,325 15,000 15,000 1,694,547 1,065,000 1,185,000 740,494 790,000 945,000 4,706,910 12,430,000 11,685,000 160,000 207,000 214,000 34,950,872 40,150,000 40,440,000 9,698,520 9,422,000 9,724,000 16,105,400 18,784,000 19,438,000 1,697,646 1,823,000 1,951,000 1,306,591 1,580,000 1,837,000 448,125 499,500 587,500 3,694,564 4,427,500 5,142,000 1,365,810 1,258,500 1,288,500 337,272 3,840,500 10,470,500 1,012,770 1,798,000 2,178,500 1,144,546 4,257,500 3,396,000 4,033,000 1,554,000 412,678 376,000 320,500 98,387 500,000 1,200,000 1,076,000 702,000 1,478,000 2,820,000 3,112,000 3,116,000 - 1,530,384 1,500,000 1,600,000 1,469,000 1,477,000 23,762,760 34,091,500 42,961,500 9,287,414 15,869,000 14,073,000 Charges for Services Fines and Forfeitures Miscellaneous Transfers in Total Sources Personnel Services Supplies Services Capital Outlay/Projects Transfers Out Total Uses 2021 1,636,203 1,317 1,637,520 30,000 68,855 1,520,399 357,000 1,976,255 Sanitation Grants Fines and Forfeitures Miscellaneous Transfers in Total Sources Personnel Services Supplies Services Special Projects Capital Outlay/Projects Total Uses 2022 2,250,000 20,000 2,270,000 30,000 88,000 1,601,000 357,000 2,076,000 Court 2023 2,000,000 2,000,000 30,000 91,000 1,675,500 357000 2,153,500 Court Enhancement 2022 2023 2021 2022 2023 528,399 535 249,500 778,434 727,652 6,863 65,941 800,456 415,000 502,000 917,000 1,051,000 15,000 46,500 1,112,500 365,000 555,000 920,000 983,500 18,000 120,000 7,000 1,128,500 67,392 522 67,914 6,699 9,577 84,093 6,530 106,899 70,000 70,000 92,000 550,000 642,000 45,000 45,000 42,000 557,000 599,000 Dial-A-Ride 2022 2023 2021 2021 2,477,513 1,698 626,500 3,105,711 294,802 164,046 744,570 837,919 365,387 2,406,723 92,467 247 92,714 89,887 89,887 2,450,000 823,000 3,273,000 338,000 215,500 1,010,000 2,401,000 3,964,500 2023 150,000 3,285,434 3,290,000 3,290,000 28,897 80,000 5,000 1,394,000 1,394,000 1,394,000 4,708,331 4,914,000 4,689,000 628,307 645,000 763,000 300,393 393,500 398,500 509,582 589,000 593,000 39,000 104,000 - 2,074,000 1,959,000 9,644 9,500 9,000 1,582,000 2,031,000 2,100,000 1,118,047 1,100,000 1,250,000 25,500 25,500 4,186,973 6,867,500 7,202,000 2021 Highway User Revenue Fund 2021 2022 2023 2,380,000 2,380,000 323,000 215,500 907,500 2,620,000 4,066,000 2021 Wastewater 2022 95,000 95,000 188,000 188,000 95,000 95,000 225,000 225,000 Police Towing 2022 2023 37,050 249 37,299 26,919 7,700 34,619 40,000 40,000 32,000 35,000 8,000 107,000 182,000 20,000 20,000 33,000 38,000 11,500 82,500 Note: 2021 Actual Numbers, 2022 Budget Numbers, 2023 Budget Numbers City of El Mirage | Budget Book 2023 Page 40 Three Year Consolidated Summary (Continued) CDBG 2022 2021 Taxes Grants Charges for Services Miscellaneous Transfers in Bond Proceeds Total Sources Special Projects Capital Outlay/Projects Interest/Fees Transfer Out Bond Princpal Total Uses 2023 2021 Debt Service 2022 2023 2021 Capital Streets 2022 2023 422,633 422,633 - 1,100,000 1,100,000 2,001,619 9,233 100,000 2,110,852 2,030,000 100,000 2,130,000 2,030,000 - 836,769 100,000 2,130,000 836,769 10,000 317,000 5,000,000 - 7,720,000 317,00012,730,000 422,633 422,633 888,000 888,000 1,100,000 1,100,000 870,038 1,230,000 2,100,038 890,000 1,285,000 2,175,000 - 500,000 805,500 113,229 1,330,000 2,135,500 613,229 500,000 14,048,500 13,847,500 - 7,720,000 14,548,50021,567,500 Special Projects 2021 Taxes Grants Miscellaneous Transfers in Total Sources Personnel Services Supplies Services Special Projects Capital Outlay/Projects Contingency Transfers Out Total Uses 2022 2023 8,005,275 10,547,000 11,360,000 32,442 10,000,000 287,365 100,000 8,325,082 20,647,000 11,360,000 354,030 375,000 1,998,500 57,690 786,500 148,000 8,381 703,500 21,500 85 138,000 9,818,500 179,816 714,000 797,000 - 10,000,000 10,000,000 1,689,276 8,531,000 2,289,278 21,248,000 22,783,500 Note: 2021 Actual Numbers, 2022 Budget Numbers, 2023 Budget Numbers City of El Mirage | Budget Book 2023 Page 41 City of El Mirage | Budget Book 2023 Page 42 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 the service levels our residents have come to expect. With that in mind, the following policy guidelines help to assure 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. 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 square feet (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 LogistiCenter at Copperwing may take years to complete because of the sheer size of the project. In addition, 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 156 single family residential lots on 39.71 acres at the northeast corner of Grand Avenue and Thompson Ranch Road in El Mirage for a density of 3.92 du/ac as well as 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 $13 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. City of El Mirage | Budget Book 2023 Page 43 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 percent 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. General Fund is projected to add two new positions per year. 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 carry forward 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 the Debt Service 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 2023 Page 44 Five-Year Forecast by Fund 111 FY22-23 Beginning Balance Revenues (1) Expenditures (2) Bond Proceeds Capital Transfers In/(Out) Subtotal Reserve Ending Balance (EB) 41,946,000 28,705,000 31,190,000 0 2,019,000 2,654,000 40,096,000 13,000,000 27,096,000 FY23-24 40,096,000 29,351,000 32,320,000 0 742,000 2,404,000 38,789,000 13,000,000 25,789,000 General Fund FY24-25 FY25-26 38,789,000 30,011,000 34,740,000 0 807,000 2,499,500 35,752,500 13,000,000 22,752,500 131 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance FY23-24 0 2,505,000 1,620,000 1,543,000 658,000 0 0 0 5 YR Summary 41,946,000 150,129,000 173,010,000 0 7,499,000 12,477,500 24,043,500 13,000,000 11,043,500 FY24-25 FY25-26 0 2,619,000 1,740,000 1,440,000 561,000 0 0 0 0 2,561,000 1,680,000 1,400,000 519,000 0 0 0 FY26-27 0 2,678,000 1,800,000 1,575,000 697,000 0 0 0 5 YR Summary 216,000 12,813,000 8,340,000 7,753,500 3,064,500 0 0 0 FY26-27 5 YR Summary Water FY22-23 FY23-24 9,944,500 10,127,000 0 5,890,000 1,806,000 548,500 (2,956,000) 8,871,000 3,220,500 5,650,500 8,871,000 10,162,500 0 6,079,000 1,806,000 1,800,000 (2,961,000) 6,387,500 3,268,500 3,119,000 FY24-25 FY25-26 6,387,500 10,198,000 0 5,650,000 1,693,000 581,500 (2,966,000) 5,695,000 3,164,000 2,531,000 541 5,695,000 10,233,500 0 5,832,000 973,000 563,000 (2,971,000) 5,589,500 3,210,000 2,379,500 5,589,500 10,269,000 0 6,171,500 973,000 1,675,000 (2,976,500) 4,062,500 3,295,000 767,500 9,944,500 50,990,000 0 29,622,500 7,251,000 5,168,000 (14,830,500) 4,062,500 3,295,000 767,500 Sewer FY22-23 Beginning Balance Revenues (1) Bond Proceeds Expenditures (2) Debt Service Capital Transfers In/(Out) Subtotal Reserve Ending Balance FY26-27 30,904,000 31,376,000 37,440,000 0 3,216,000 2,419,500 24,043,500 13,000,000 11,043,500 HURF FY22-23 216,000 2,450,000 1,500,000 1,795,500 629,500 0 0 0 511 Beginning Balance Revenues (1) Bond Proceeds Expenditures (2) Debt Service Capital Transfers In/(Out) Subtotal Reserve Ending Balance 35,752,500 30,686,000 37,320,000 0 715,000 2,500,500 30,904,000 13,000,000 17,904,000 8,157,000 3,302,500 0 1,842,500 35,000 775,000 (706,000) 8,101,000 1,972,000 6,129,000 FY23-24 8,101,000 3,316,000 0 1,813,500 35,000 375,000 (778,000) 8,415,500 1,990,500 6,425,000 City of El Mirage | Budget Book 2023 FY24-25 8,415,500 3,329,500 0 1,887,000 35,000 200,000 (852,500) 8,770,500 2,031,500 6,739,000 FY25-26 8,770,500 3,343,000 0 1,963,500 35,000 10,200,000 (929,500) (1,014,500) 2,074,500 (3,089,000) FY26-27 (1,014,500) 3,357,000 0 2,044,000 35,000 250,000 (1,009,000) (995,500) 2,118,500 (3,114,000) 5 YR Summary 8,157,000 16,648,000 0 9,550,500 175,000 11,800,000 (4,275,000) (995,500) 2,118,500 (3,114,000) Page 45 591 Beginning Balance Revenues (1) Bond Proceeds Expenditures (2) Debt Service Capital Transfers In/(Out) Subtotal Reserve Ending Balance FY23-24 1,145,500 2,288,000 0 1,884,500 0 0 (357,000) 1,192,000 368,500 823,500 FY22-23 208,500 365,000 1,202,000 7,000 635,500 0 0 0 FY23-24 0 373,000 1,238,000 0 865,000 0 0 0 Municipal Court FY24-25 FY25-26 0 0 381,000 390,000 1,275,000 1,313,000 0 0 894,000 923,000 0 0 0 0 0 0 FY22-23 492,500 45,000 100,000 60,000 FY23-24 377,500 46,000 110,000 0 Municipal Court Enhancement FY24-25 FY25-26 FY26-27 313,500 250,500 188,500 47,000 48,000 49,000 110,000 110,000 120,000 0 0 0 377,500 0 377,500 313,500 0 313,500 250,500 0 250,500 114 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance 121 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance Sanitation FY24-25 FY25-26 1,192,000 1,190,500 2,297,500 2,306,500 0 0 1,942,000 2,001,000 0 0 0 0 (357,000) (357,000) 1,190,500 1,139,000 378,000 387,500 812,500 751,500 FY22-23 1,053,000 2,278,500 0 1,829,000 0 0 (357,000) 1,145,500 359,500 786,000 148 FY23-24 FY24-25 FY25-26 0 350,000 0 350,000 0 0 0 0 0 600,000 0 600,000 0 0 0 0 0 350,000 0 350,000 0 0 0 0 0 350,000 0 350,000 0 0 0 0 FY22-23 445,000 1,875,000 2,000,000 0 100,000 420,000 187,500 232,500 FY23-24 420,000 1,875,000 2,000,000 0 100,000 395,000 187,500 207,500 Debt Service FY24-25 FY25-26 395,000 370,000 1,875,000 1,875,000 2,000,000 2,000,000 0 0 100,000 100,000 370,000 345,000 187,500 187,500 182,500 157,500 161 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance 5 YR Summary 1,053,000 11,486,500 0 9,718,000 0 0 (1,785,000) 1,036,500 397,500 639,000 FY26-27 0 399,000 1,352,000 0 953,000 0 5 YR Summary 208,500 1,908,000 6,380,000 7,000 4,270,500 0 0 0 0 117,500 0 117,500 5 YR Summary 492,500 235,000 550,000 60,000 0 117,500 0 117,500 FY26-27 0 350,000 0 350,000 0 0 0 0 5 YR Summary 0 2,000,000 0 2,000,000 0 0 0 0 FY26-27 345,000 1,875,000 2,000,000 5 YR Summary 445,000 9,375,000 10,000,000 0 500,000 320,000 187,500 132,500 CDBG FY22-23 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance 188,500 0 188,500 FY26-27 1,139,000 2,316,000 0 2,061,500 0 0 (357,000) 1,036,500 397,500 639,000 City of El Mirage | Budget Book 2023 100,000 320,000 187,500 132,500 Page 46 156 FY22-23 Beginning Balance Revenues (1) Bond Proceeds Expenditures (2) Debt Service Capital Transfers In/(Out) Subtotal Ending Balance FY23-24 5,474,500 0 0 0 0 500,000 0 4,974,500 4,974,500 4,974,500 0 0 0 0 2,500,000 0 2,474,500 2,474,500 FY22-23 160,500 95,000 188,000 FY23-24 67,500 95,000 188,000 Dial-A-Ride (LTAF) FY24-25 FY25-26 0 0 95,000 95,000 188,000 188,000 FY26-27 0 95,000 188,000 0 67,500 0 67,500 25,500 0 0 0 93,000 0 0 0 93,000 0 0 0 128 FY22-23 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance FY23-24 Citywide Total Beginning Balance Revenues (1) Expenditures (2) Debt Service Bond Proceeds Capital Transfers In/(Out) Subtotal Reserve Ending Balance 2,474,500 0 0 0 0 2,474,500 0 0 0 93,000 0 0 0 26,500 20,000 90,000 0 43,500 0 0 0 0 20,000 90,000 0 70,000 0 0 0 0 20,000 100,000 0 80,000 0 0 0 FY22-23 14,176,000 0 10,000,000 550,000 0 3,626,000 0 3,626,000 FY23-24 3,626,000 6,494,000 10,000,000 120,000 0 0 0 0 0 10,250,000 10,000,000 250,000 0 0 0 0 FY22-23 FY23-24 FY24-25 5 YR Summary 974,500 5,000,000 0 0 0 5,974,500 0 0 0 Police Towing FY24-25 FY25-26 86,500 20,000 80,000 0 0 26,500 0 26,500 149 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance FY26-27 974,500 5,000,000 0 0 0 500,000 0 5,474,500 5,474,500 141 Beginning Balance Revenues (1) Expenditures (2) Capital Transfers In/(Out) Subtotal Reserve Ending Balance Capital Streets FY24-25 FY25-26 FY26-27 0 20,000 100,000 0 80,000 0 0 5 YR Summary 160,500 475,000 940,000 0 304,500 0 0 0 5 YR Summary 86,500 100,000 460,000 0 273,500 0 0 0 Special Projects 77,860,000 54,863,000 55,821,500 1,841,000 0 6,855,000 0 68,205,500 18,739,500 49,466,000 City of El Mirage | Budget Book 2023 68,205,500 56,875,500 57,343,000 1,841,000 0 5,430,000 0 60,467,000 18,815,000 41,652,000 FY24-25 60,467,000 61,415,000 59,562,000 1,728,000 0 6,088,500 0 54,503,500 18,761,000 35,742,500 FY25-26 0 10,000,000 10,000,000 FY26-27 0 10,000,000 10,000,000 0 0 0 0 0 0 0 FY25-26 54,503,500 61,966,000 62,567,500 1,008,000 0 15,742,500 0 37,151,500 18,859,500 18,292,000 FY26-27 37,151,500 62,784,000 63,277,000 1,008,000 0 7,066,000 0 28,584,500 18,998,500 9,586,000 5 YR Summary 14,176,000 36,744,000 50,000,000 920,000 0 0 0 0 5 YR Summary 77,860,000 297,903,500 298,571,000 7,426,000 0 41,182,000 0 28,584,500 18,998,500 9,586,000 Page 47 Short-term Factors The budget process allows multiple parties to discuss the needs of the City, issues and short-term factors that should be acknowledged when developing the budget. For FY 23 in addition to the effects of COVID-19 and a 40-year high in inflation, the City is addressing a number of growth and maintenance needs. Some of the more significant factors are listed below: Positions were added to both Human Resources and Administration to address issues related to COVID-19 and growth. A replacement Engine has been budgeted to address the need to update first responder equipment based on increased demand. Buildings and facilities are being expanded and constructed to deal with the increased needs of residents. Facilities are being remodeled for Community Services and Customer Service while new facilities are programmed for Public Works. As the city approaches residential build-out, the budget focuses on maintaining and incrementally improving service delivery while keeping taxes and fees low. Personnel growth in both Police and Fire is directly related to COVID-19 and growth. As a result of studies completed last fiscal year both Police and Fire have budgeted to implement several of the recommendations identified in the studies. A study was completed for facilities and open space. In addition to facility improvements already highlighted new open space trails are planned and budgeted for this year to encourage outdoor activity and social distancing. Expansion of the City’s transportation activity has been budgeted to address increased needs related to COVID-19. 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. El Mirage complies with the Arizona Department of Water Resources’ (ADWR) requirement to account for all water it uses through a variety of sources including groundwater, surface water allocations, and effluent water recharge into the regional aquifer. This mix of sources allows the City to offset its groundwater use and assures its water supply for decades. Future capital investments in utility infrastructure approved by the Mayor and Council supports the City’s mission to provide reliable and safe source of water for residents. 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: Addressing enhancements identified in both the Police and Fire studies. Completing a redevelopment plan for Gentry Park. Creating a bond program to construct and remodel facilities to address resident and staff needs. Expanding the use of performance measures through training and education. Developing a revitalization strategy for the older neighborhoods and commercial corridors within the City. Planning for and constructing infrastructure to allow for continued industrial growth in the southern portion of the City. 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. 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 2023 Page 48 Personnel Changes Through the budget process, Council authorized nine new positions and changes in status for existing positions including a Police Lieutenant, School Resource Officer, Evidence Technician, Grant Writer, Utilities Operator, Human Resources Program Coordinator and three Firefighters. General Fund Authorized Positions for Fiscal Year ending June 30 2020 2021 2022 2023 Change City Clerk Administration Information Technology Human Resources Financial Services PW - Parks PW - Facilities Management PW - Fleet 1.6 8.0 4.0 3.0 7.5 7.8 3.0 1.0 1.6 8.0 5.0 3.0 7.5 7.8 3.0 1.0 2.0 10.0 5.0 3.0 6.5 7.8 3.0 1.0 2.0 10.1 5.0 4.0 6.5 7.8 3.0 1.0 0.0 0.1 0.0 1.0 0.0 0.0 0.0 0.0 DS - Community Development DS - Engineering DS - Code Compliance DS - Building Safety Police Fire 3.3 4.0 3.0 3.0 69.0 31.0 149.2 3.3 4.0 3.0 3.0 69.5 31.0 150.7 3.5 4.0 3.0 3.0 78.0 34.0 163.8 3.5 4.0 3.0 3.0 81.0 37.0 170.9 0.0 0.0 0.0 0.0 3.0 3.0 7.1 Total General Fund FY23 General Fund Positions by Department City Clerk (1.17%) Human Resources (2.34%) Information Technology (2.93%) Financial Services (3.80%) Administration (5.91%) Public Works (6.90%) Police (47.40%) Development Services (7.90%) Fire (21.65%) Enterprise Funds 2020 Wastewater Operations Water Operations Customer Service Administration Total Enterprise Funds City of El Mirage | Budget Book 2023 7.0 11.0 6.0 2.0 26.0 2021 7.0 11.0 6.0 2.0 26.0 2022 7.0 11.0 6.0 2.0 26.0 2023 8.0 11.0 6.0 2.0 27.0 Change 1.0 0.0 0.0 0.0 1.0 Page 49 FY23 Enterprise Funds Positions by Department Administration (7.41%) Customer Service (22.22%) Water Operations (40.74%) Wastewater Operation (29.63%) Special Revenue Funds SPECIAL REVENUE FUNDS Court HURF Total Special Revenue Funds 2020 2021 10.1 4.0 14.1 2022 10.0 4.0 14.0 2023 10.6 4.0 14.6 Change 9.1 4.0 13.1 -1.5 0.0 -1.5 FY23 Special Revenue Funds Positions by Fund HURF (30.53%) Court (69.47%) 2020 2021 2022 2023 Change 189.3 190.7 204.4 211.0 Elected Positions 7.0 7.0 7.0 7.0 0.0 Total Positions 196.3 197.7 211.4 218.0 6.6 Total Non-Elected Positions City of El Mirage | Budget Book 2023 6.6 Page 50 Citywide Positions by Fund Type Elected Positions (3.21%) Total Special Revenue Funds (6.01%) Total Enterprise Fund (12.39%) Total General Fund (78.39%) City of El Mirage | Budget Book 2023 Page 51 FUND SUMMARIES City of El Mirage | Budget Book 2023 Page 52 General The General Fund is the primary fund for most City operations and a significant portion of the expenditures are directed towards police and fire operations. Summary The City of El Mirage is projecting $40.45M of revenue including transfers in FY2023 which represents a 0.7% increase over the prior year. Budgeted expenditures including transfers are projected to increase by 26.2% or $8.93M to $42.96M in FY2023. 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 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 53 Revenues Transfers In is predominantly due to the reallocation of funds from the Capital Streets Fund. Overall, intergovernmental, property taxes, and city sales tax make up about 90 percent of the revenues in the General Fund, excluding transfers. More information on the Grant fund revenues can be seen in charts below for the past 10 fiscal years with the past year being an estimate. 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 2023 Revenues 50 40 30 s n oi l li M 20 10 0 FY2021 Actual 320 2Y F Account ID Program 220 2Y F Name 120 2Y F 020 2Y F 910 2Y F Other Financing Sources Transfers General FY2022 Budgeted FY2023 Budgeted % Change $ Change Revenue Source Program Charges for Services License BUSINESS LICENSE FEES 111-4-1111-111 Total License: $95,804 $35,000 $35,000 0% $0 $95,804 $35,000 $35,000 0% $0 $612,557 $500,000 $600,000 20% $100,000 $612,557 $500,000 $600,000 20% $100,000 Permits BUILDING PERMIT FEES 111-4-1121-111 Total Permits: Fees ENGINEERING & INSPECTION FEES 111-4-1131-112 $908,292 $400,000 $800,000 100% $400,000 PLAN CHECK FEES 111-4-1131-114 $428,912 $500,000 $250,000 -50% -$250,000 PLANNING AND ZONING FEES 111-4-1131-115 $33,750 $25,000 $30,000 20% $5,000 FIRE PREVENTION 111-4-1131-212 $43,460 $30,000 $30,000 0% $0 $1,414,414 $955,000 $1,110,000 16.2% $155,000 Total Fees: City of El Mirage | Budget Book 2023 Page 54 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Charges for Service Charges for Service FARE DISTRIBUTION 111-4-1141-113 $2,011 $5,000 $5,000 0% $0 PUBLIC DEFENDER FEES 111-4-1141-116 $686 $0 $0 0% $0 COPY CHARGES 111-4-1141-119 $247 $0 $0 0% $0 POLICE DEPT REPORTS 111-4-1141-214 $7,522 $5,000 $5,000 0% $0 CPR CLASS FEE 111-4-1141-215 $165 $0 $0 0% $0 RURAL METRO TRANSPORTS 111-4-1141-217 $83,214 $75,000 $75,000 0% $0 WAY FINDING SIGN REVENUE 111-4-1141-311 $500 $0 $0 0% $0 SPECIAL EVENTS 111-4-1141-418 $0 $0 $25,000 N/A $25,000 $94,344 $85,000 $110,000 29.4% $25,000 Total Charges for Service: Rent FACILITY RENTALS 111-4-1142-111 $4,491 $5,000 $5,000 0% $0 LAND RENTALS/LEASES 111-4-1142-112 $125,602 $125,000 $125,000 0% $0 COMMUNITY CENTER RENTALS 111-4-1142-412 $0 $5,000 $0 -100% -$5,000 RAMADA RENTALS 111-4-1142-415 $2,825 $0 $5,000 N/A $5,000 RENT/UTILITIES-LIBRARY 111-4-1142-417 $7,500 $15,000 $15,000 0% $0 $140,418 $150,000 $150,000 0% $0 $234,762 $235,000 $260,000 10.6% $25,000 $0 $0 0% $0 Total Rent: Total Charges for Service: Fines and Forfeitures Other CODE VIOLATIONS 111-4-1159-111 $2,225 JAIL INCARCERATION FEES 111-4-1159-112 $13,347 $5,000 $10,000 100% $5,000 DSPLY SUS PLATE 111-4-1159-212 $11,754 $10,000 $5,000 -50% -$5,000 $27,325 $15,000 $15,000 0% $0 $27,325 $15,000 $15,000 0% $0 $42,411 $30,000 $25,000 -16.7% -$5,000 $42,411 $30,000 $25,000 -16.7% -$5,000 $170,108 $0 $0 0% $0 $170,108 $0 $0 0% $0 $8,500 $15,000 $0 -100% -$15,000 $8,500 $15,000 $0 -100% -$15,000 $941 $0 $0 0% $0 Total Other: Total Fines and Forfeitures: Other Auction Proceeds AUCTION PROCEEDS 111-4-1191-111 Total Auction Proceeds: Unclassified Revenuese UNCLASSIFIED REVENUES 111-4-1195-151 Total Unclassified Revenuese: Reimburements REIMBURSEMENTS 111-4-1197-171 Total Reimburements: Recovery From Prior Year RECOVERY FROM PRIOR YEAR City of El Mirage | Budget Book 2023 111-4-1198-131 Page 55 Name Account ID Total Recovery From Prior Year: Total Other: Total Charges for Services: FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $941 $0 $0 0% $0 $221,959 $45,000 $25,000 -44.4% -$20,000 $2,606,822 $1,785,000 $2,045,000 14.6% $260,000 $48,875 $45,000 $45,000 0% $0 $48,875 $45,000 $45,000 0% $0 $6,981 $0 $0 0% $0 $6,981 $0 $0 0% $0 Operating Grants and Contributions Grants ARIZONA FIRE INS PREMIUM TAX 111-4-1232-215 Total Grants: Contributions-Donations LIEN RELEASE PAYMENTS 111-4-1269-112 Total Contributions-Donations: Total Operating Grants and Contributions: $55,856 $45,000 $45,000 0% $0 $2,662,678 $1,830,000 $2,090,000 14.2% $260,000 $2,326,061 $2,600,000 $2,715,000 4.4% $115,000 $2,326,061 $2,600,000 $2,715,000 4.4% $115,000 $13,385,017 $12,000,000 $12,500,000 4.2% $500,000 $13,385,017 $12,000,000 $12,500,000 4.2% $500,000 $772,317 $700,000 $725,000 3.6% $25,000 $772,317 $700,000 $725,000 3.6% $25,000 $16,483,396 $15,300,000 $15,940,000 4.2% $640,000 $5,109,603 $4,665,000 $4,750,000 1.8% $85,000 $5,109,603 $4,665,000 $4,750,000 1.8% $85,000 $1,695,603 $1,660,000 $1,675,000 0.9% $15,000 $1,695,603 $1,660,000 $1,675,000 0.9% $15,000 $4,241,490 $4,200,000 $4,250,000 1.2% $50,000 Total Shared Sales: $4,241,490 $4,200,000 $4,250,000 1.2% $50,000 Total Intergovernmental: $11,046,696 $10,525,000 $10,675,000 1.4% $150,000 Total Unrestricted State Revenue: $11,046,696 $10,525,000 $10,675,000 1.4% $150,000 Total Program: General Taxes Property PROPERTY TAX 111-4-2411-511 Total Property: City Sales CITY SALES TAX 111-4-2422-511 Total City Sales: Franchise FRANCHISE FEES 111-4-2433-511 Total Franchise: Total Taxes: Unrestricted State Revenue Intergovernmental Shared Income STATE INCOME TAX 111-4-2511-511 Total Shared Income: Shared Auto-Gas-Transport VEHICLE LICENSE TAX 111-4-2512-511 Total Shared Auto-Gas-Transport: Shared Sales STATE SALES TAX City of El Mirage | Budget Book 2023 111-4-2513-511 Page 56 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $46 $0 $0 0% $0 Unrestricted Investment Earnings Investment Earnings INTEREST REVENUE 111-4-2611-511 LGIP INTEREST-GEN FUND 111-4-2611-512 $51,147 $65,000 $50,000 -23.1% -$15,000 $51,193 $65,000 $50,000 -23.1% -$15,000 $51,193 $65,000 $50,000 -23.1% -$15,000 $27,581,284 $25,890,000 $26,665,000 3% $775,000 $4,706,910 $12,430,000 $11,685,000 -6% -$745,000 Total Transfers: $4,706,910 $12,430,000 $11,685,000 -6% -$745,000 Total Revenue Source: $34,950,872 $40,150,000 $40,440,000 0.7% $290,000 Total Investment Earnings: Total Unrestricted Investment Earnings: Total General: Transfers TRANSFER IN 111-4-9999-971 Expenditures Budgeted Expenditures 59% General Government Public Safety City of El Mirage | Budget Book 2023 41% Page 57 Budgeted and Historical Expenditures 100% 80% e g at n e cr e P 60% Public Safety General Government 40% 20% 0% FY2022 Budgeted $9,428,885 $17,800,500 320 2Y F FY2021 Actual 220 2Y F 120 2Y F Account ID 020 2Y F 910 2Y F Name FY2023 FY2022 Budgeted vs. FY2023 FY2022 Budgeted vs. FY2023 Budgeted Budgeted (% Change) Budgeted ($ Change) Expenditures General Government $25,340,000 42.4% $7,539,500 Public Safety $14,328,945 $16,230,500 $17,621,500 8.6% $1,391,000 Total Expenditures: $23,757,830 $34,031,000 $42,961,500 26.2% $8,930,500 City Sales Tax City sales tax revenues account for approximately 30% of budgeted General Fund Revenues and has increased in the last few years 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 Departent of Revenue receives and accounts for city sales tax collections, forwards them incrementally to the City, and generates and provides reports into various industry classifications, which are usually availabe 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 $12,500,000 in City sales tax. This amount is approximately 4% above the budgeted collections for the past year. City Sales Tax Collections 15,000,000 10,000,000 seulaV 5,000,000 0 2013 2014 City of El Mirage | Budget Book 2023 2015 2016 2017 2018 2019 2020 2021 2022 2023 Page 58 Building Permits Construction is a cyclical business. The City has seen a small rebound in building permits due to a few commercial projects. Compared to permit activity from the early 2000s, and other revenue sources, building permits are no longer considered a primary revenue source. Building Permits 1,250,000 1,000,000 seulaV 750,000 500,000 250,000 0 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Franchise Fees The City has different agreements with various utilities where the utilities pay franchise fees in exchange for access to rights-of-way. An increase in budget of $25,000 compared to the previous year has been budgeted for Fiscal Year 2023 based on budget to actuals for prior years. 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 $1,540,000 or approximately 4 percent of General Fund revenue for Fiscal Year 2023. 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 FY23 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 $75,000 per year can be expected for the foreseeable future unless increased development resumes within City limits. Primary Property Tax is becoming a larger percentage primarily due to new industrial development in the City's southern section. Fees and Property Tax 4,000,000 3,000,000 seulaV 2,000,000 1,000,000 0 2013 2014 2015 2016 Franchise Fees City of El Mirage | Budget Book 2023 2017 2018 Property Tax 2019 2020 2021 2022 2023 All Other Fees Page 59 State Shared Revenue Cities and towns in Arizona are fortunate to be involved in a state shared revenue program which distributes funds to Arizona municipalities from four state revenue sources. The General Fund accounts for three of the four state shared revenue sources; state shared sales tax, state shared income tax, and vehicle license taxes. The Arizona League of Cities and Towns publishes estimates each year for these revenue sources to be used in the budget process. State Sales Tax — The estimate is approximately 1 percent higher than the budgeted amount from last year. This amount may be subject to revision later in the year. The Department of Revenue will send final estimates in late June. State Income Tax — The estimate is 2 percent higher than last year’s budget. This is the only shared revenue that can be accurately forecast since it is based on collections from two years prior. Vehicle License Tax (VLT) — Based on consensus estimates and signs of growth, VLT is conservatively budgeted slightly higher for FY23. State Shared Revenue ($ Millions) 12 10 $4 8 )$( sralloD 6 $3 $3 $3 $3 $3 4 2 0 $5 $4 $5 $5 $4 $3 $4 $4 $4 $5 $5 $3 $4 $4 $4 $4 $1 $1 $1 $1 $1 $1 $2 $2 $2 $2 $2 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 State Shared Sales Tax Vehicle License Tax State Shared Income Tax Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt Service – Interest/Fees (2.1%) Transfers and Contingencies (4.1%) Supplies (4.3%) Capital Outlays/Projects (7.9%) Services (12%) Personnel Services (45.2%) Special Projects (24.4%) City of El Mirage | Budget Book 2023 Page 60 Budgeted and Historical Expenditures by Expense Type 50 40 30 s n oi l li M 20 10 0 320 2Y F 220 2Y F 120 2Y F 020 2Y F 910 2Y F Debt Service – Interest/Fees Capital Outlays/Projects Personnel Services Transfers and Contingencies Services Supplies Special Projects 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 170.9 of the 211.0 non-elected positions budgeted this year. Accordingly, approximately 45% 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 was reduced to $300,000 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. Operational contingency at $900,000 was added for programs such as retirement and backfill. Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Personnel Services $16,105,400 $18,784,000 $19,438,000 3.5% $654,000 Supplies $1,306,591 $1,543,500 $1,837,000 19% $293,500 Services $3,694,564 $4,403,500 $5,142,000 16.8% $738,500 $332,342 $3,840,500 $10,470,500 172.6% $6,630,000 Expense Objects Special Projects Capital Outlays/Projects $1,144,546 $4,257,500 $3,396,000 -20.2% -$861,500 Debt Service – Interest/Fees $0 $0 $900,000 N/A $900,000 Transfers and Contingencies $1,174,387 $1,202,000 $1,778,000 47.9% $576,000 $23,757,830 $34,031,000 $42,961,500 26.2% $8,930,500 Total Expense Objects: City of El Mirage | Budget Book 2023 Page 61 Fund Balance Projections $50M $40M $30M $20M $10M $0 FY2021 FY2022 FY2023 Fund Balance City of El Mirage | Budget Book 2023 Page 62 Court 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. Organizational Chart Summary The City of El Mirage is projecting $920K of revenue in FY2023, which represents a 0.3% increase over the prior year. Budgeted expenditures are projected to increase by 1.4% or $16K to $1.13M in FY2023. City of El Mirage | Budget Book 2023 Page 63 $1.25M $1M $750K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $500K $250K $0 FY2019 FY2020 FY2021 FY2022 FY2023 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. 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 2023 Revenues 1 0.8 0.6 s n oi l li M 0.4 0.2 0 Program 320 2Y F 220 2Y F City of El Mirage | Budget Book 2023 120 2Y F 020 2Y F 910 2Y F General Transfers Page 64 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Revenue Source Program FORFEITURE REVENUE 114-4-1151-214 $420 $0 $0 0% $0 COURT FINES 114-4-1151-222 $328,704 $280,000 $250,000 -10.7% -$30,000 JCEF - LOCAL FUND 114-4-1159-215 $481 $0 $0 0% $0 LOCAL COST 114-4-1159-216 $4,509 $5,000 $0 -100% -$5,000 LOCAL DEFAULT FEE 114-4-1159-217 $51,732 $45,000 $45,000 0% $0 MISCELLANEOUS FEES 114-4-1159-218 $5,244 $0 $0 0% $0 WARRANT FEE 114-4-1159-219 $1,739 $0 $0 0% $0 CONFIDENTIAL ADDRESS FND-LOCAL 114-4-1159-222 $145 $0 $0 0% $0 DEFENSIVE DRIVING REVENUE 114-4-1159-291 $135,425 $85,000 $70,000 -17.6% -$15,000 CASH OVER/SHORT 114-4-1196-295 -$9 $0 $0 0% $0 $528,390 $415,000 $365,000 -12% -$50,000 $544 $0 $0 0% $0 $544 $0 $0 0% $0 $249,500 $502,000 $555,000 10.6% $53,000 Total Transfers: $249,500 $502,000 $555,000 10.6% $53,000 Total Revenue Source: $778,434 $917,000 $920,000 0.3% $3,000 Total Program: General INTEREST REVENUE 114-4-2611-511 Total General: Transfers TRANSFER IN 114-4-9999-971 City of El Mirage | Budget Book 2023 Page 65 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 Capital Outlays/Projects (0.6%) Supplies (1.6%) Services (10.6%) Personnel Services (87.2%) City of El Mirage | Budget Book 2023 Page 66 Budgeted and Historical Expenditures by Expense Type 1.2 1 0.8 s n oi l li M 0.6 0.4 0.2 0 Supplies 320 2Y F Account ID 220 2Y F Name 120 2Y F 020 2Y F 910 2Y F Capital Outlays/Projects Services Personnel Services FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services SALARIES AND WAGES 114-5-2251-110 $575,044 $738,000 $722,000 -2.2% -$16,000 OVERTIME 114-5-2251-111 $625 $3,000 $3,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 114-5-2251-120 $44,970 $134,000 $99,000 -26.1% -$35,000 SOCIAL SECURITY CONTRIBUTION 114-5-2251-130 $35,293 $46,000 $42,000 -8.7% -$4,000 MEDICARE CONTRIBUTION 114-5-2251-131 $8,254 $11,000 $11,000 0% $0 ASRS CONTRIBUTION 114-5-2251-132 $60,691 $89,000 $87,000 -2.2% -$2,000 DEFERRED COMPENSATION 114-5-2251-134 $952 $2,500 $3,000 20% $500 WORKERS COMPENSATION 114-5-2251-140 $1,171 $2,000 $2,000 0% $0 UNEMPLOYMENT INSURANCE 114-5-2251-141 $652 $5,000 $3,000 -40% -$2,000 LABOR DISTRIBUTION 114-5-2251-199 $0 $20,500 $11,500 -43.9% -$9,000 $727,652 $1,051,000 $983,500 -6.4% -$67,500 $2,308 $4,000 $5,000 25% $1,000 Total Personnel Services: Supplies OFFICE SUPPLIES 114-5-2251-230 BUILDING JANITORIAL SUPPLIES 114-5-2251-231 $664 $1,500 $1,500 0% $0 COMPUTER/PRINTER SUPPLIES 114-5-2251-232 $2,158 $4,000 $5,000 25% $1,000 EQUIPMENT/FURNITURE PURCHASE 114-5-2251-237 $516 $1,000 $1,000 0% $0 OPERATING MATERIAL & SUPPLIES 114-5-2251-249 $1,001 $4,000 $4,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 114-5-2251-254 $217 $500 $1,000 100% $500 City of El Mirage | Budget Book 2023 Page 67 Name Account ID SOFTWARE MAINT CONTRACT FY2021 Actual FY2022 Budgeted FY2023 Budgeted $500 N/A $500 $6,863 $15,000 $18,000 20% $3,000 114-5-2251-265 Total Supplies: $0 % Change $ Change Services CONTRACTED SERVICES 114-5-2251-313 $2,791 $3,000 $3,500 16.7% $500 INTERPRETER 114-5-2251-319 $48,523 $7,500 $7,500 0% $0 ARMORED CAR SERVICES 114-5-2251-338 $0 $7,000 $8,500 21.4% $1,500 JURY POLL EXPENSES 114-5-2251-339 $0 $4,000 $4,000 0% $0 SECURITY SERVICES 114-5-2251-345 $0 $0 $70,000 N/A $70,000 PRINTING COST 114-5-2251-360 $1,506 $5,500 $5,500 0% $0 MAILING COST 114-5-2251-362 $1,322 $3,000 $3,000 0% $0 DUES-MEMBERSHIPS-FEES 114-5-2251-370 $370 $1,500 $1,500 0% $0 SUBSCRIPTIONS 114-5-2251-371 $5,689 $3,000 $3,500 16.7% $500 BANK CHARGES/MERCHANT SERVICES 114-5-2251-372 $0 $9,000 $9,000 0% $0 MISCELLANEOUS EXPENSES 114-5-2251-377 $5,739 $3,000 $4,000 33.3% $1,000 $65,941 $46,500 $120,000 158.1% $73,500 $7,000 N/A $7,000 $7,000 N/A $7,000 $1,128,500 1.4% $16,000 Total Services: Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 114-5-2251-617 Total Capital Outlays/Projects: Total Expense Objects: $800,456 $1,112,500 Fund Balance Projections $500K $400K $300K $200K $100K $0 FY2021 FY2022 FY2023 Fund Balance City of El Mirage | Budget Book 2023 Page 68 Significant Changes Court Security contract increased by $20,000 and transferred from the court enhancement fund to the Court’s general operating budget and increase to accommodate anticipated billing rate changes for FY 2022/23. Reclassed a position and eliminated 1.5 FTE. Accomplishments The triennial external audit for Minimum Accounting Standards (MAS) was performed in September 2021. The report returned with few minor findings that have since been addressed by updating financial policies and procedures. The Court has established an updated organizational structure that includes a professional level position that was created from 1.5 existing FTEs. The new position is in line with industry standards for courts. In accordance with the Arizona Code of Judicial Administration (ACJA), the Court established a Security and Emergency Preparedness Committee (SEPC). In addition, and in accordance with the ACJA, the Maricopa County Superior Court’s Security Department performed a security assessment of the El Mirage City Court. The Court established a system for following-up with defendants who have outstanding sentencing requirements such as counseling, restitution, fines/fees, etc. This approach allows the court to track case compliance in a standardized manner. Objectives To continue to best practice and connect with other courts and industry leaders to remain committed to our goal of continuous improvement. To continue to engage court users through the use of the Compliance Assistance Program, Pay Near Me, Compliance Dockets, specialty courts, and other measures. To modify the Court’s Website to make it more informative, accessible, and user friendly. Explore how we can make it easier for court users to pay online. Program Performance Strategic Initiative Program Performance Actual CY 2021 a. Criminal 77.65% within 60 days b. DUI Timely resolution of cases in 90.24% within 120 days accordance with Arizona c. Civil Traffic Effective Government Supreme Court time 67.55% within 60 days standards.1 d. Local Ordinance 100% within 60 days e. Contested Hearings 93.75% within 10 days Effective Government Projected CY 2022 a. Criminal 75% w/in 60 days Projected CY 2023 a. Criminal 75% w/in 60 days b. DUI 85% w/in 120 days c. Civil Traffic 80% w/in 60 days d. Local Ordinance 75% w/in 60 days e. Contested Hearings 90% w/in 10 days b. DUI 85% w/in 120 days c. Civil Traffic 80% w/in 60 days d. Local Ordinance 75% w/in 60 days e. Contested Hearings 90% w/in 10 days Adherence to Committee on Required: 112 hours Required: 128 hours Judicial Education and Accomplished: 289 hours Goal: 128 hours Training requirements.2 Required: 128 hours Goal: 128 hours Analysis of Program Performance 1. Time standards are measured from the filing of the complaint through disposition (dismissal, acquittal, judgement and sentencing). Time standards per case type: Misdemeanor: 75% within 60 days, DUI: 85% within 120 days, Civil Traffic: 80% within 60 days, Local Ordinance: 75% within 60 days, Contested Hearings: 90% within 10 days. 2. The Committee on Judicial Education and Training (COJET) is a sub-committee of the Arizona Supreme Court and assists in developing educational policies and standards for Arizona courts and is responsible for monitoring the quality of educational programs, recommending changes in policies and standards, and approving guidelines for accrediting training programs. The current standard states that all full-time court employees are required to complete 16 hours of COJET training each calendar year. City of El Mirage | Budget Book 2023 Page 69 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 $45K of revenue in FY2023, which represents a 35.7% decrease over the prior year. Budgeted expenditures are projected to decrease by 6.7% or $43K to $599K in FY2023. $1.25M $1M $750K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $500K $250K $0 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 70 City of El Mirage | Budget Book 2023 Page 71 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 two-thirds of that revenue is from court tech fees. Budgeted and Historical 2023 Revenues 0.25 0.2 0.15 s n oi l li M 0.1 0.05 0 Account ID 320 2Y F Name 220 2Y F 2102 YF 020 2Y F 910 2Y F General Program FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Revenue Source Program COURT TIME PMT REVENUE 121-4-1159-223 $10,389 $10,000 $10,000 0% $0 COURT FTG FEE REVENUE 121-4-1159-231 $8,156 $10,000 $5,000 -50% -$5,000 COURT TECH ACCT REVENUE 121-4-1159-232 $48,847 $50,000 $30,000 -40% -$20,000 $67,392 $70,000 $45,000 -35.7% -$25,000 Total Program: General $522 $0 $0 0% $0 Total General: INTEREST REVENUE 121-4-2611-511 $522 $0 $0 0% $0 Total Revenue Source: $67,914 $70,000 $45,000 -35.7% -$25,000 City of El Mirage | Budget Book 2023 Page 72 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, therefore decreasing the expenditures for the fund. Budgeted Expenditures by Expense Type Services (7%) Capital Outlays/Projects (93%) City of El Mirage | Budget Book 2023 Page 73 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 Account ID Services FY2021 Actual 320 2Y F Supplies 220 2Y F Name 120 2Y F 020 2Y F 910 2Y F Personnel Services Capital Outlays/Projects FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services LABOR DISTRIBUTION 121-5-2251-199 Total Personnel Services: $6,699 $0 $0 0% $0 $6,699 $0 $0 0% $0 Supplies COMPUTER/PRINTER SUPPLIES 121-5-2251-232 $98 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE 121-5-2251-237 $7,192 $0 $0 0% $0 SOFTWARE PURCHASE 121-5-2251-248 $1,639 $0 $0 0% $0 BUILDING MAINTENANCE/REPAIRS 121-5-2251-250 $648 $0 $0 0% $0 $9,577 $0 $0 0% $0 Total Supplies: Services PROFESSIONAL SERVICES 121-5-2251-311 $0 $3,500 $3,500 0% $0 CONTRACTED SERVICES 121-5-2251-313 $23,575 $24,500 $24,500 0% $0 ARMORED CAR SERVICES 121-5-2251-338 $5,917 $0 $0 0% $0 SECURITY SERVICES 121-5-2251-345 $45,433 $50,000 $0 -100% -$50,000 TRAVEL AND PER DIEM 121-5-2251-350 $210 $5,000 $5,000 0% $0 CONFERENCE,SEMINARS & TRAINING 121-5-2251-351 $1,300 $9,000 $9,000 0% $0 BANK CHARGES/MERCHANT SERVICES 121-5-2251-372 $3,350 $0 $0 0% $0 MISCELLANEOUS EXPENSES 121-5-2251-377 $4,309 $0 $0 0% $0 City of El Mirage | Budget Book 2023 Page 74 Name Account ID Total Services: FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $84,093 $92,000 $42,000 -54.3% -$50,000 $0 $60,000 N/A $60,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 121-5-2251-617 BUILDINGS AND IMPROVEMENTS 121-5-2251-656 Total Capital Outlays/Projects: Total Expense Objects: $6,530 $550,000 $497,000 -9.6% -$53,000 $6,530 $550,000 $557,000 1.3% $7,000 $106,899 $642,000 $599,000 -6.7% -$43,000 Fund Balance Projections $1.25M $1M $750K $500K $250K $0 FY2021 FY2022 FY2023 Fund Balance Significant Changes Court Security Contract was moved to the Court Fund. City of El Mirage | Budget Book 2023 Page 75 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 $20K of revenue in FY2023, which represents a 50% decrease over the prior year. Budgeted expenditures are projected to decrease by $100K to $83K in FY2023. $200K $150K $100K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $50K $0 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 76 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 revenues are classified under programs. Budgeted and Historical 2023 Revenues 0.08 0.07 0.06 0.05 s n oi l li M 0.04 0.03 0.02 0.01 0 Account ID 320 2Y F Name 220 2Y F 2102 YF 020 2Y F 910 2Y F General Program FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $37,050 $40,000 $20,000 -50% -$20,000 $37,050 $40,000 $20,000 -50% -$20,000 $249 $0 $0 0% $0 Revenue Source Program IMPOUND REVENUE(28-3511) 128-4-1159-221 Total Program: General INTEREST REVENUE 128-4-2611-511 Total General: $249 $0 $0 0% $0 Total Revenue Source: $37,299 $40,000 $20,000 -50% -$20,000 City of El Mirage | Budget Book 2023 Page 77 Expenditures by Expense Type In the prior budget year, the Police Towing Fund expenditures were in excess of the revenues to spend down the fund balance and for this budget year, the special projects were reduced to maintain a fund balance. Budgeted Expenditures by Expense Type Services (13.9%) Supplies (46.1%) Personnel Services (40%) City of El Mirage | Budget Book 2023 Page 78 Budgeted and Historical Expenditures by Expense Type 0.175 0.15 0.125 s n oi l li M 0.1 0.075 0.05 0.025 0 Personnel Services FY2021 Actual FY2022 Budgeted 320 2Y F Account ID Services 220 2Y F Name 120 2Y F 020 2Y F 1902 YF Special Projects Supplies FY2023 Budgeted % Change $ Change Expense Objects Personnel Services LABOR DISTRIBUTION 128-5-2111-199 Total Personnel Services: $26,919 $32,000 $33,000 3.1% $1,000 $26,919 $32,000 $33,000 3.1% $1,000 Supplies MEDICAL EQUIPMENT/SUPPLIES 128-5-2111-212 $0 $7,000 $10,000 42.9% $3,000 SOFTWARE MAINT CONTRACT 128-5-2111-265 $0 $28,000 $28,000 0% $0 $0 $35,000 $38,000 8.6% $3,000 $7,700 $8,000 $11,500 43.8% $3,500 $7,700 $8,000 $11,500 43.8% $3,500 $0 $107,000 $0 -100% -$107,000 $0 $107,000 $0 -100% -$107,000 $34,619 $182,000 $82,500 -54.7% -$99,500 Total Supplies: Services DUES-MEMBERSHIPS-FEES 128-5-2111-370 Total Services: Special Projects SPECIAL PROJECTS 128-5-2111-418 Total Special Projects: Total Expense Objects: City of El Mirage | Budget Book 2023 Page 79 Fund Balance Projections $250K $200K $150K $100K $50K $0 FY2021 FY2022 FY2023 Fund Balance Significant Changes Medical Equip/Supplies increased by $3,000 to purchase frequently used and higher quality personal protective equipment. There are no Special Projects budgeted in this fund for FY2023. City of El Mirage | Budget Book 2023 Page 80 The highway user revenue fund (HURF) is responsible for the upkeep of City streets and rightof-ways. HURF accomplishes this through the pavement maintenance program, routine street sweeping, contract administration for right-of-way landscaping, traffic signal maintenance contract, and emergency service support. HURF Organizational Chart Summary The City of El Mirage is projecting $3.27M of revenue in FY2023, which represents a 37.5% increase over the prior year. Budgeted expenditures are projected to decrease by 2.5% or $101.5K to $3.96M in FY2023. $5M $4M $3M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $2M $1M $0 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 81 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 2023 Revenues 3.5 3 2.5 s n oi l li M 2 1.5 1 0.5 0 Account ID Transfers 320 2Y F Name 220 2Y F 120 2Y F 020 2Y F 910 2Y F General Program FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $2,477,513 $2,380,000 $2,450,000 2.9% $70,000 $2,477,513 $2,380,000 $2,450,000 2.9% $70,000 $1,698 $0 $0 0% $0 $1,698 $0 $0 0% $0 $626,500 $0 $823,000 N/A $823,000 Revenue Source Program HURF/STATE GASOLINE TAX 131-4-1232-311 Total Program: General INTEREST REVENUE 131-4-2611-511 Total General: Transfers TRANSFER IN 131-4-9999-971 Total Transfers: $626,500 $0 $823,000 N/A $823,000 Total Revenue Source: $3,105,711 $2,380,000 $3,273,000 37.5% $893,000 City of El Mirage | Budget Book 2023 Page 82 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 (5.4%) Personnel Services (8.5%) Services (25.5%) Capital Outlays/Projects (60.6%) City of El Mirage | Budget Book 2023 Page 83 Budgeted and Historical Expenditures by Expense Type 5 4 3 s n oi l li M 2 1 0 Transfers and Contingencies Services Account ID 320 2Y F 220 2Y F Name 2102 YF 020 2Y F 910 2Y F Special Projects Personnel Services Supplies Capital Outlays/Projects FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services SALARIES AND WAGES 131-5-3581-110 $193,392 $202,000 $213,000 5.4% $11,000 OVERTIME 131-5-3581-111 $3,299 $5,000 $5,000 0% $0 ON CALL PAY 131-5-3581-116 $0 $10,000 $10,000 0% $0 COMP TIME 131-5-3581-117 $341 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 131-5-3581-120 $46,884 $51,000 $53,000 3.9% $2,000 SOCIAL SECURITY CONTRIBUTION 131-5-3581-130 $11,430 $14,000 $15,000 7.1% $1,000 MEDICARE CONTRIBUTION 131-5-3581-131 $2,673 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 131-5-3581-132 $24,082 $29,000 $29,000 0% $0 WORKERS COMPENSATION 131-5-3581-140 $12,541 $6,000 $7,000 16.7% $1,000 UNEMPLOYMENT INSURANCE 131-5-3581-141 $160 $2,000 $2,000 0% $0 $294,802 $323,000 $338,000 4.6% $15,000 Total Personnel Services: Supplies SMALL TOOLS/EQUIP/PARTS 131-5-3581-210 $1,203 $2,500 $2,500 0% $0 FUEL AND LUBRICANTS 131-5-3581-211 $11,839 $15,000 $15,000 0% $0 SAFETY EQUIPMENT/SUPPLIES 131-5-3581-213 $1,992 $3,000 $3,000 0% $0 STREET SIGN EXPENSES 131-5-3581-219 $24,247 $26,000 $26,000 0% $0 CHEMICALS 131-5-3581-222 $9,368 $9,000 $9,000 0% $0 ASPHALT/COAL MATERIAL 131-5-3581-225 $1,596 $4,500 $4,500 0% $0 City of El Mirage | Budget Book 2023 Page 84 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change EQUIPMENT/FURNITURE PURCHASE 131-5-3581-237 $0 $6,000 $6,000 0% $0 IRRIGATION SUPPLIES 131-5-3581-243 $606 $3,000 $3,000 0% $0 OPERATING MATERIAL & SUPPLIES 131-5-3581-249 $2,658 $11,000 $11,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 131-5-3581-253 $6,687 $7,000 $7,000 0% $0 OTHER MAINTENANCE/REPAIRS 131-5-3581-269 $321 $14,000 $14,000 0% $0 TRAFFIC SIGNAL MAINT/REPAIRS 131-5-3581-270 Total Supplies: $103,528 $114,500 $114,500 0% $0 $164,046 $215,500 $215,500 0% $0 Services CONTRACTED SERVICES 131-5-3581-313 $287,074 $324,500 $324,500 0% $0 EQUIPMENT RENT/LEASES 131-5-3581-328 $0 $2,500 $2,500 0% $0 TRAVEL AND PER DIEM 131-5-3581-350 $0 $500 $500 0% $0 CONFERENCE,SEMINARS & TRAINING 131-5-3581-351 $0 $2,000 $2,500 25% $500 PUBLISHING/ADVERTISEMENT COST 131-5-3581-361 $679 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 131-5-3581-370 $1,850 $1,500 $1,500 0% $0 WIRELESS COMMUNICATIONS 131-5-3581-381 $7,128 $4,000 $6,000 50% $2,000 BUILDING WATER/SEWER SERVICES 131-5-3581-385 $0 $12,000 $12,000 0% $0 LANDSCAPING/IRRIGATION 131-5-3581-386 $0 $130,000 $130,000 0% $0 STREET/TRAFFIC LIGHT ELEC 131-5-3581-388 Total Services: $447,839 $430,000 $530,000 23.3% $100,000 $744,570 $907,500 $1,010,000 11.3% $102,500 Special Projects STREET IMPROVEMENTS 131-5-3581-460 Total Special Projects: $837,919 $0 $0 0% $0 $837,919 $0 $0 0% $0 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 131-5-3581-617 $68,064 $112,500 $54,000 -52% -$58,500 VEHICLES 131-5-3581-650 $47,938 $47,000 $47,000 0% $0 INFRASTRUCTURE 131-5-3581-657 $249,385 $2,400,500 $2,098,000 -12.6% -$302,500 LAND IMPROVEMENTS 131-5-3581-658 $0 $60,000 $202,000 236.7% $142,000 $365,387 $2,620,000 $2,401,000 -8.4% -$219,000 $2,406,723 $4,066,000 $3,964,500 -2.5% -$101,500 Total Capital Outlays/Projects: Total Expense Objects: City of El Mirage | Budget Book 2023 Page 85 Fund Balance Projections $2M $1.5M $1M $500K $0 FY2021 FY2022 FY2023 Fund Balance Significant Changes Street Traffic Light Electricity increased by $100,000 to align with the actual expense. Accomplishments Thirty-seven miles underwent pavement maintenance improvements: Cactus Park, Dysart Park, Arizona Brisas, Sunnyvale. Objectives To improve the appearance and safety of City roadways for residents, the Streets Division will maintain City roadways to a minimum standard of a (5 Paser rating) within FY23. Program Performance Strategic Initiative Program Performance HURF Streets - PASER road audit (one time) and data analysis. Ongoing annual audits will be performed each Superior Infrastructure year to compare data and analyze effectiveness of pavement management program. Target 5.0 rating Actual Projected Projected CY 2021 CY 2022 CY 2023 NA NA 5 Analysis of Program Performance 1. Roadway condition contibutes to City services and property values. Updated audit rating and subsequent monitoring will provide insight for future budgetary and CIP planning.action plan and budget based on data. City of El Mirage | Budget Book 2023 Page 86 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 FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 19.7% or $37K to $225K in FY2023. $400K $300K $200K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $100K $0 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 87 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 2023 Revenues 0.12 0.1 0.08 s n oi l li M 0.06 0.04 0.02 0 Account ID 320 2Y F Name 220 2Y F 2102 YF 020 2Y F 910 2Y F General Program FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $92,467 $95,000 $95,000 0% $0 $92,467 $95,000 $95,000 0% $0 $247 $0 $0 0% $0 Total General: $247 $0 $0 0% $0 Total Revenue Source: $92,714 $95,000 $95,000 0% $0 Revenue Source Program LTAF/LOTTERY REVENUE SHARING 141-4-1232-314 Total Program: General INTEREST REVENUE 141-4-2611-511 City of El Mirage | Budget Book 2023 Page 88 Expenditures by Expense Type Budgeted Expenditures by Expense Type Services (100%) Budgeted and Historical Expenditures by Expense Type 0.25 0.2 0.15 s n oi l li M 0.1 0.05 0 320 2Y F City of El Mirage | Budget Book 2023 220 2Y F 2102 YF 020 2Y F 910 2Y F Capital Outlays/Projects Services Page 89 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $89,887 $188,000 $225,000 19.7% $37,000 Total Services: $89,887 $188,000 $225,000 19.7% $37,000 Total Expense Objects: $89,887 $188,000 $225,000 19.7% $37,000 Expense Objects Services CONTRACTED SERVICES 141-5-3581-313 Fund Balance Projections $300K $250K $200K $150K $100K $50K $0 FY2021 FY2022 FY2023 Fund Balance Significant Changes The City received $90,370 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. Contracted Services line was increased by $37,000 due to the rising cost of fuel. City of El Mirage | Budget Book 2023 Page 90 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 $1.1Mof revenue in FY2023, which represents a significant increase over the prior year. due to the City not receiving CDBG money. Budgeted expenditures are projected to increase by 100% or $1.1M to $1.1Min FY2023. $1.25M $1M $750K Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $500K $250K $0 FY2019 FY2020 FY2021 FY2022 FY2023 Revenues Projected 2023 Revenues Program City of El Mirage | Budget Book 2023 100% Page 91 Budgeted and Historical 2023 Revenues 1.2 1 0.8 s n oi l li M 0.6 0.4 0.2 0 320 2Y F 220 2Y F 120 2Y F 910 2Y F Program Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $500,000 N/A $500,000 $600,000 N/A $600,000 Revenue Source Program FEDERAL GRANTS 148-4-1331-217 CDBG-FIRE-DG9905 148-4-1331-225 MAIN ST. WATERLINE IMPROVEMENT 148-4-1331-614 $0 $0 $422,633 $0 $0 0% $0 Total Program: $422,633 $0 $1,100,000 N/A $1,100,000 Total Revenue Source: $422,633 $0 $1,100,000 N/A $1,100,000 City of El Mirage | Budget Book 2023 Page 92 Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital Outlays/Projects 100% Budgeted and Historical Expenditures by Expense Type 1.2 1 0.8 s n oi l li M 0.6 0.4 0.2 0 320 2Y F 220 2Y F 120 2Y F 910 2Y F Capital Outlays/Projects FY2022 Budgeted numbers are currently $0. When carryforward projects are identified the columns will populate and appear. City of El Mirage | Budget Book 2023 Page 93 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted Expense Objects Capital Outlays/Projects General Government VEHICLE 148-5-1591-650 $600,000 LAND IMPROVEMENTS 148-5-1591-658 $500,000 WATER MAINS AND LINES 148-5-1591-673 $422,633 $888,000 $0 Total General Government: $422,633 $888,000 $1,100,000 Total Capital Outlays/Projects: $422,633 $888,000 $1,100,000 $422,633 $888,000 $1,100,000 Total Expense Objects: Significant Changes Vehicle increased for purchase of fire truck. Land Improvements increased for the walking trail capital project. City of El Mirage | Budget Book 2023 Page 94 Special Projects 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. The City has split the Grant Fund into Grants/Contributions (Fund 147) and Public Safety Grants/Contirbutions (Fund 149). The City continues to seek and apply for funding that supports its mission. Summary The City of El Mirage is projecting $11.36M of revenue in FY2023, which represents a 45% decrease over the prior year. Budgeted expenditures are projected to increase by 7.2% or $1.54M to $22.78M in FY2023. $25M $20M $15M Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $10M $5M $0 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 95 Revenue by Fund 2023 Revenue by Fund Grants/Contributions (4%) Public Safety Grants/Contributions (96%) Budgeted and Historical 2023 Revenue by Fund 12 10 8 s n oi l li M 6 4 2 0 320 2Y F 220 2Y F City of El Mirage | Budget Book 2023 120 2Y F 020 2Y F 910 2Y F Grants/Contributions Public Safety Grants/Contributions Page 96 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Grants/Contributions Program FEDERAL GRANTS 147-4-1231-217 $5,983,136 $0 $0 0% $0 GRANT REVENUE 147-4-1239-214 $2,500 $0 $460,000 N/A $460,000 $5,985,636 $0 $460,000 N/A $460,000 $212,364 $0 $0 0% $0 Total Program: Transfers TRANSFER IN 147-4-9999-971 Total Transfers: Total Grants/Contributions: $212,364 $0 $0 0% $0 $6,198,001 $0 $460,000 N/A $460,000 Public Safety Grants/Contributions Program UNCLASSIFIED REVENUES 149-4-1195-151 $0 $10,000,000 $10,000,000 0% $0 FEDERAL GRANTS 149-4-1231-217 $1,777,263 $9,827,000 $350,000 -96.4% -$9,477,000 DPS - GIITEM GRANT 149-4-1232-213 $98,910 $97,000 $105,000 8.2% $8,000 STATE GRANTS 149-4-1232-218 $71,616 $49,000 $55,000 12.2% $6,000 GRANT REVENUE 149-4-1239-214 $100 $461,500 $25,000 -94.6% -$436,500 DYSART RESOURCE OFFICER GRANT 149-4-1239-216 $62,358 $102,500 $235,000 129.3% $132,500 FIRE PROP 207 149-4-1262-211 $10,709 $50,000 N/A $50,000 POLICE PROP 207 149-4-1262-221 $21,733 $80,000 N/A $80,000 OFFCER SAFTY EQUIP-ARS12-116.4 149-4-1332-215 $9,392 $10,000 $0 -100% -$10,000 $2,052,081 $20,547,000 $10,900,000 -47% -$9,647,000 Total Program: Transfers TRANSFER IN 149-4-9999-971 $75,001 $100,000 $0 -100% -$100,000 $75,001 $100,000 $0 -100% -$100,000 Total Public Safety Grants/Contributions: $2,127,082 $20,647,000 $10,900,000 -47.2% -$9,747,000 Total: $8,325,082 $20,647,000 $11,360,000 -45% -$9,287,000 Total Transfers: City of El Mirage | Budget Book 2023 Page 97 Expenditures by Fund 2023 Expenditures by Fund Public Safety Grants/Contributions (48%) Grants/Contributions (52%) Budgeted and Historical 2023 Expenditures by Fund 25 20 15 s n oi l li M 10 5 0 320 2Y F City of El Mirage | Budget Book 2023 220 2Y F 120 2Y F 020 2Y F 910 2Y F Public Safety Grants/Contributions Grants/Contributions Page 98 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Grants/Contributions Personnel Services LABOR DISTRIBUTION 147-5-2111-199 $0 $740,216 $1,091,500 47.5% $351,284 LABOR DISTRIBUTION 147-5-2511-199 $111 $0 $179,000 N/A $179,000 $111 $740,216 $1,270,500 71.6% $530,284 Total Personnel Services: Supplies OPERATING MATERIAL & SUPPLIES 147-5-1591-249 $1,426 $0 $0 0% $0 OFFICE SUPPLIES 147-5-2111-230 $394 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE 147-5-2111-237 $182 $0 $0 0% $0 OPERATING MATERIAL & SUPPLIES 147-5-2111-249 $3,093 $0 $0 0% $0 MEDICAL EQUIPMENT/SUPPLIES 147-5-2511-212 $215 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE 147-5-2511-237 $2,377 $0 $0 0% $0 $7,685 $0 $0 0% $0 $4,545 $0 $0 0% $0 Total Supplies: Services CONTRACTED SERVICES 147-5-1583-313 CONTRACTED SERVICES 147-5-1591-313 -100% -$40,000 MISCELLANEOUS EXPENSES 147-5-1591-377 $1,545 $0 $0 0% $0 OTHER OUTSIDE SERVICES 147-5-2111-349 $71 $0 $0 0% $0 $6,161 $40,000 $0 -100% -$40,000 $0 $35,000 $0 -100% -$35,000 $9,807,500 N/A $9,807,500 Total Services: $40,000 Special Projects SPECIAL PROJ-WELFARE 147-5-1415-418 SPECIAL PROJECTS 147-5-1591-418 VETERANS' MEMORIAL 147-5-1591-480 0% $0 SPECIAL PROJECTS 147-5-3581-418 $90,000 -100% -$90,000 SPECIAL PROJECTS 147-5-4583-418 $485,000 -100% -$485,000 Total Special Projects: $36 $36 $0 $0 $610,000 $9,807,500 1,507.8% $9,197,500 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 147-5-1591-617 $0 $60,000 N/A $60,000 VEHICLES 147-5-1591-650 $0 $75,000 N/A $75,000 BUILDINGS AND IMPROVEMENTS 147-5-1591-656 $475,000 -100% -$475,000 LAND IMPROVEMENTS 147-5-1591-658 VEHICLES 147-5-2111-650 CAPITAL EQUIPMENT PURCHASE 147-5-2511-617 VEHICLES 147-5-3581-650 Total Capital Outlays/Projects: Total Grants/Contributions: $0 $0 $637,000 N/A $637,000 $300,000 $0 -100% -$300,000 $59,500 -100% -$59,500 $75,000 -100% -$75,000 $0 $909,500 $772,000 -15.1% -$137,500 $13,993 $2,299,716 $11,850,000 415.3% $9,550,284 $353,645 $373,500 $726,500 94.5% $353,000 Public Safety Grants/Contributions Personnel Services LABOR DISTRIBUTION 149-5-2111-199 City of El Mirage | Budget Book 2023 Page 99 Name Account ID LABOR DISTRIBUTION 149-5-2511-199 Total Personnel Services: FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $274 $1,500 $1,500 0% $0 $353,919 $375,000 $728,000 94.1% $353,000 Supplies OPERATING MATERIAL & SUPPLIES 149-5-1591-249 $0 $721,000 $0 -100% -$721,000 K9 EXPENSES 149-5-2111-216 $0 $1,000 $1,000 0% $0 OFFICE SUPPLIES 149-5-2111-230 $329 $0 $0 0% $0 UNIFORMS 149-5-2111-233 $1,541 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE 149-5-2111-237 $42,970 $9,500 $90,500 852.6% $81,000 OPERATING MATERIAL & SUPPLIES 149-5-2111-249 $21 $19,500 $3,500 -82.1% -$16,000 SOFTWARE MAINT CONTRACT 149-5-2111-265 $3,200 $5,000 $0 -100% -$5,000 EQUIPMENT/FURNITURE PURCHASE 149-5-2511-237 $1,944 $30,500 $53,000 73.8% $22,500 $50,005 $786,500 $148,000 -81.2% -$638,500 Total Supplies: Services MISCELLANEOUS EXPENSES 149-5-1591-377 $0 $682,000 $0 -100% -$682,000 OTHER OUTSIDE SERVICES 149-5-2111-349 $58 $21,500 $21,500 0% $0 CONFERENCE,SEMINARS & TRAINING 149-5-2111-351 Total Services: $2,162 $0 $0 0% $0 $2,220 $703,500 $21,500 -96.9% -$682,000 Special Projects TOHONO O' ODHAM NATION GRANT 149-5-1591-479 $0 $75,000 $0 -100% -$75,000 POLICE DONATION EXPENSES 149-5-2111-477 $49 $11,000 $11,000 0% $0 GRANT INDIRECT COSTS 149-5-2111-498 $0 $52,000 $0 -100% -$52,000 $49 $138,000 $11,000 -92% -$127,000 Total Special Projects: Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 149-5-1591-617 $0 $427,000 $0 -100% -$427,000 LAND IMPROVEMENTS 149-5-1591-658 $55,815 $287,000 $0 -100% -$287,000 CAPITAL EQUIPMENT PURCHASE 149-5-2111-617 $29,006 $0 $0 0% $0 VEHICLES 149-5-2111-650 $94,995 $0 $0 0% $0 CAPITAL EQUIPMENT PURCHASE 149-5-2511-617 $0 $0 $25,000 N/A $25,000 $179,816 $714,000 $25,000 -96.5% -$689,000 $1,689,276 $8,531,000 $0 -100% -$8,531,000 $1,689,276 $8,531,000 $0 -100% -$8,531,000 $0 $10,000,000 $10,000,000 0% $0 $0 $10,000,000 $10,000,000 0% $0 Total Public Safety Grants/Contributions: $2,275,285 $21,248,000 $10,933,500 -48.5% -$10,314,500 Total: $2,289,278 $23,547,716 $22,783,500 -3.2% -$764,216 Total Capital Outlays/Projects: Transfers and Contingencies TRANSFER OUT 149-5-1591-950 Total Transfers and Contingencies: Other Financing Uses OTHER FINANCING USES 149-5-1591-990 Total Other Financing Uses: City of El Mirage | Budget Book 2023 Page 100 Significant Changes Special Projects include multiple grant expenses such as the items presented to Council for American Relief Plan Act and Arizona Commission on the Arts combined into one line item. Distribution is from Police Department to Grants Fund for grants such as School Resource Officer, Drug Enforcement Administration, and others. There are several grants the City has received and applied for that operate on different calendars including the federal fiscal year (Oct. 1Sept. 30). City of El Mirage | Budget Book 2023 Page 101 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 $12.73M of revenue in FY2023, which represents a significan increase over the prior year. Budgeted expenditures are projected to increase by 48.2% or $7.02M to $21.57M in FY2023. $25M $20M $15M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $10M $5M $0 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 102 Revenues Budgeted and Historical 2023 Revenues 15 12.5 10 s n oi l li M 7.5 5 2.5 0 Program 320 2Y F Account ID General 220 2Y F Name 2102 YF 020 2Y F 910 2Y F Transfers Other Financing Sources FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $0 $307,000 $0 -100% -$307,000 Revenue Source Program UNCLASSIFIED REVENUES 156-4-1195-351 REIMBURSEMENTS 156-4-1197-371 Total Program: $821,176 $0 $5,000,000 N/A $5,000,000 $821,176 $307,000 $5,000,000 1,528.7% $4,693,000 $15,593 $10,000 $10,000 0% $0 $15,593 $10,000 $10,000 0% $0 $0 $7,720,000 N/A $7,720,000 $0 $0 $7,720,000 N/A $7,720,000 $836,769 $317,000 $12,730,000 3,915.8% $12,413,000 General INTEREST REVENUE 156-4-2611-511 Total General: Other Financing Sources BOND PROCEEDS 156-4-8821-911 Total Other Financing Sources: Total Revenue Source: City of El Mirage | Budget Book 2023 Page 103 Expenditures by Expense Type Budgeted Expenditures by Expense Type Transfers and Contingencies (35.8%) Capital Outlays/Projects (64.2%) Budgeted and Historical Expenditures by Expense Type 25 20 15 s n oi l li M 10 5 0 320 2Y F Debt Service – Interest/Fees 220 2Y F 120 2Y F City of El Mirage | Budget Book 2023 020 2Y F 910 2Y F Special Projects Capital Outlays/Projects Transfers and Contingencies Page 104 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $500,000 $500,000 $0 -100% -$500,000 $500,000 $500,000 $0 -100% -$500,000 $500,000 $500,000 $0 -100% -$500,000 $113,229 $14,048,500 $13,847,500 -1.4% -$201,000 Total Highways and Streets: $113,229 $14,048,500 $13,847,500 -1.4% -$201,000 Total Capital Outlays/Projects: $113,229 $14,048,500 $13,847,500 -1.4% -$201,000 $0 $7,720,000 N/A $7,720,000 $0 $7,720,000 N/A $7,720,000 Expense Objects Special Projects Highways and Streets NORTHERN PARKWAY PROJECT 156-5-3581-497 Total Highways and Streets: Total Special Projects: Capital Outlays/Projects Highways and Streets INFRASTRUCTURE 156-5-3581-657 Transfers and Contingencies Highways and Streets TRANSFER OUT 156-5-3581-950 Total Highways and Streets: Total Transfers and Contingencies: Total Expense Objects: $613,229 $0 $7,720,000 N/A $7,720,000 $14,548,500 $21,567,500 48.2% $7,019,000 Fund Balance Projections $17.5M $15M $12.5M $10M $7.5M $5M $2.5M $0 FY2021 FY2022 FY2023 Fund Balance City of El Mirage | Budget Book 2023 Page 105 Significant Changes Northern Parkway Project payment was moved to the Grants Fund as it will be funded from the City's portion of the American Relief Plan Act. City of El Mirage | Budget Book 2023 Page 106 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 FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 1.8% or $39.5K to $2.14M in FY2023. The City continues to pay down existing debt and has not issued new General Obligation (GO) debt since 2017. $20M $15M $10M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures $5M $0 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 107 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 2023 Revenues 17.5 15 12.5 s n oi l li M 10 7.5 5 2.5 0 Other Financing Sources FY2021 Actual 320 2Y F Account ID 220 2Y F Name 2102 YF 020 2Y F 910 2Y F Program Transfers General FY2022 Budgeted FY2023 Budgeted % Change $ Change Revenue Source RECOVERY FROM PRIOR YEAR 161-4-1198-131 $8,280 $0 $0 0% $0 PROPERTY TAX 161-4-2411-511 $2,001,619 $2,030,000 $2,030,000 0% $0 INTEREST REVENUE 161-4-2611-511 $953 $0 $0 0% $0 TRANSFER IN 161-4-9999-971 $100,000 $100,000 $100,000 0% $0 $2,110,852 $2,130,000 $2,130,000 0% $0 Total Revenue Source: City of El Mirage | Budget Book 2023 Page 108 Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt Service – Interest/Fees (100%) Budgeted and Historical Expenditures by Expense Type 17.5 15 12.5 s n oi l li M 10 7.5 5 2.5 0 320 2Y F 220 2Y F City of El Mirage | Budget Book 2023 2102 YF 020 2Y F 910 2Y F Other Financing Uses Debt Service – Interest/Fees Page 109 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Debt Service – Interest/Fees General Government INTEREST 161-5-1591-750 $868,913 $860,000 $775,500 -9.8% -$84,500 GADA - SERIES 2004 - PRINCIPAL 161-5-1591-757 $1,230,000 $1,285,000 $1,330,000 3.5% $45,000 TRUST/AGENCY FEES 161-5-1591-773 $1,125 $30,000 $30,000 0% $0 Total General Government: $2,100,038 $2,175,000 $2,135,500 -1.8% -$39,500 Total Debt Service – Interest/Fees: $2,100,038 $2,175,000 $2,135,500 -1.8% -$39,500 $2,100,038 $2,175,000 $2,135,500 -1.8% -$39,500 Total Expense Objects: Fund Balance ARS 35-458A. ...The levy shall be the net of all cash in excess of ten percent of the annual payments of principal and interest in the current fiscal year from the previous year remaining in the fund or funds prescribed by subsection B of this section. The entirety of the fund balance projection is derived from the General Fund transfers. No tax collections are part of the projected fund balance. Projections $600K $500K $400K $300K $200K $100K $0 FY2021 FY2022 FY2023 Fund Balance Significant Changes The City continues to pay down existing debt and has not issued new General Obligation (GO) debts since 2017. City of El Mirage | Budget Book 2023 Page 110 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 tracks and bills water use through the utility system. Water operations houses the costs for the day-to-day operations of the water systems. Water Organizational Chart Summary The City of El Mirage is projecting $9.69M of revenue in FY2023, which represents a 19.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 11.3% or $1.78M to $13.94M in FY2023. $20M $15M $10M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $5M $0 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 111 Revenues Budgeted and Historical 2023 Revenues 14 12 10 s n oi l li M 8 6 4 2 0 320 2Y F Account ID Transfers 220 2Y F Name 120 2Y F 020 2Y F 910 2Y F General Program FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Revenue Source Program LATE FEE 511-4-1131-613 $0 $75,000 $150,000 100% $75,000 NEW METERS 511-4-1131-614 $8,732 $15,000 $10,000 -33.3% -$5,000 NEW WATER ACCOUNTS 511-4-1131-615 $47,560 $50,000 $60,000 20% $10,000 TURN OFF/ON FEES 511-4-1131-616 $9,395 $60,000 $140,000 133.3% $80,000 WATER RECHARGE FEE 511-4-1131-617 $498,160 $530,000 $550,000 3.8% $20,000 DOOR NOTICE FEES 511-4-1131-619 -$45 $0 $0 0% $0 WATER SERVICE CHARGES 511-4-1141-611 $8,746,884 $8,400,000 $8,400,000 0% $0 UNCLASSIFIED REVENUES 511-4-1195-651 $126,928 $15,000 $20,000 33.3% $5,000 CASH OVER/SHORT 511-4-1196-695 -$61 $0 $0 0% $0 RECOVERY FROM PRIOR YEAR 511-4-1198-631 $45 $0 $0 0% $0 GRANTS 511-4-1332-611 $15,000 $150,000 $135,000 -10% -$15,000 $9,452,599 $9,295,000 $9,465,000 1.8% $170,000 $19,029 $45,000 $15,000 -66.7% -$30,000 $19,029 $45,000 $15,000 -66.7% -$30,000 Total Program: General INTEREST REVENUE 511-4-2611-511 Total General: City of El Mirage | Budget Book 2023 Page 112 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $160,000 $207,000 $214,000 3.4% $7,000 Total Transfers: $160,000 $207,000 $214,000 3.4% $7,000 Total Revenue Source: $9,631,628 $9,547,000 $9,694,000 1.5% $147,000 Transfers TRANSFER IN 511-4-9999-971 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (4.2%) Services (9.2%) Transfers and Contingencies (22.4%) Capital Outlays/Projects (11.1%) Depreciation (11.5%) Debt Service – Interest/Fees (12.9%) City of El Mirage | Budget Book 2023 Special Projects (14.8%) Personnel Services (13.9%) Page 113 Budgeted and Historical Expenditures by Expense Type 15 12.5 10 s n oi l li M 7.5 5 2.5 0 320 2Y F Account ID 220 2Y F Name 2102 YF 020 2Y F 910 2Y F Loss On Assets Capital Outlays/Projects Personnel Services Supplies Depreciation Special Projects Services Debt Service – Interest/Fees Transfers and Contingencies FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $1,685,646 $1,811,000 $1,939,000 7.1% $128,000 Expense Objects Personnel Services Supplies $448,125 $499,500 $587,500 17.6% $88,000 Services $1,345,499 $1,230,500 $1,283,500 4.3% $53,000 Special Projects $1,012,770 $1,687,000 $2,063,500 22.3% $376,500 $0 $4,033,000 $1,554,000 -61.5% -$2,479,000 $1,524,448 $1,500,000 $1,600,000 6.7% $100,000 Debt Service – Interest/Fees $412,678 $1,845,000 $1,797,500 -2.6% -$47,500 Transfers and Contingencies $2,820,000 $3,112,000 $3,116,000 0.1% $4,000 $9,249,166 $15,718,000 $13,941,000 -11.3% -$1,777,000 Capital Outlays/Projects Depreciation Total Expense Objects: City of El Mirage | Budget Book 2023 Page 114 Fund Balance Projections $17.5M $15M $12.5M $10M $7.5M $5M $2.5M $0 FY2021 FY2022 FY2023 Fund Balance Significant Changes Meter/Parts/Calibration increased by $50,000 due to meters reaching the end of useful life. Contracted Services increased by $21,000 as contracts such as janitorial, mailing and online billing costs have increased. A Comprehensive Rate Study is budgeted for FY2023. Special Projects include GIS Mapping, computer and monitor refresh and ADWR water conservation education. Accomplishments Many improvements were made to the City's water systems in FY21-22 with a focus on security, reliability, and efficiency. Residents can track their water use in real time using Dropcountr, a water usage mobile app. Objectives To support Public Safety for residents and businesses, the water division will perform inspections and needed repairs of the City’s hydrant assets to ensure 99% operability within FY23. Program Performance Strategic Initiative Program Performance Hydrant uptime percentage, availability, and Safe Community future monitoring to measure system effectiveness. Target Actual FY 2021 Projected FY 2022 Projected FY 2023 100% in service N/A N/A 99% Analysis of Program Performance: 1. Ensuring water availability for pubic safety use that aligns with the City's mission of potecting the quality of life of residents. Data anaylsis from inspections will assist in determining necessity of improvements. City of El Mirage | Budget Book 2023 Page 115 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 $30K of revenue in FY2023, which represents a 20% increase over the prior year. Budgeted expenditures are projected to decrease by 12.6% or $19K to $132K in FY2023. $250K $200K $150K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $100K $50K $0 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 116 Revenues The revenues generated in the Irrigation Fund are from the fees assessed to residents for irrigation water usage. Budgeted and Historical 2023 Revenues 0.04 0.035 0.03 0.025 s n oi l li M 0.02 0.015 0.01 0.005 0 320 2Y F 220 2Y F 120 2Y F 020 2Y F 1902 YF Program Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $36,142 $25,000 $30,000 20% $5,000 Total Program: $36,142 $25,000 $30,000 20% $5,000 Total Revenue Source: $36,142 $25,000 $30,000 20% $5,000 Revenue Source Program IRRIGATION WATER 516-4-1141-612 City of El Mirage | Budget Book 2023 Page 117 Expenditures by Expense Type Budgeted Expenditures by Expense Type Services (3.8%) Personnel Services (9.1%) Special Projects (87.1%) Budgeted and Historical Expenditures by Expense Type 0.15 0.125 0.1 s n oi l li M 0.075 0.05 0.025 0 City of El Mirage | Budget Book 2023 Services Personnel Services 320 2Y F Depreciation 220 2Y F 120 2Y F 020 2Y F 1902 YF Supplies Special Projects Page 118 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Business Type LABOR DISTRIBUTION 516-5-7122-199 $12,000 $12,000 $12,000 0% $0 UTILITY ELECTRICITY 516-5-7122-387 $20,311 $28,000 $5,000 -82.1% -$23,000 ASSURED WATER SUPPLY 516-5-7122-482 $0 $111,000 $115,000 3.6% $4,000 DEPRECIATION 516-5-7122-960 Total Business Type: Total Expense Objects: City of El Mirage | Budget Book 2023 $5,936 $0 $0 0% $0 $38,247 $151,000 $132,000 -12.6% -$19,000 $38,247 $151,000 $132,000 -12.6% -$19,000 Page 119 Significant Changes Utility Electricity decreased by $23,000 due to use of potable system. City of El Mirage | Budget Book 2023 Page 120 Wastewater Wastewater esnsures the safe and reliable operation and maintenance of all wastewater infrastructure, facilities and services within the city's service area. Services 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 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 City of El Mirage | Budget Book 2023 Page 121 Summary The City of El Mirage is projecting $4.69M of revenue in FY2023, which represents a 1.6% decrease over the prior year. Budgeted expenditures are projected to increase by 4.9% or $334.5K to $7.2M in FY2023. $8M $6M $4M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $2M $0 FY2019 FY2020 FY2021 FY2022 FY2023 Revenues City of El Mirage | Budget Book 2023 Page 122 Budgeted and Historical 2023 Revenues 6 5 4 s n oi l li M 3 2 1 0 Transfers 320 2Y F Account ID 220 2Y F Name 2102 YF 020 2Y F 910 2Y F General Program FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Revenue Source Program SEWER SERVICE CHARGES 541-4-1141-711 $3,285,434 $3,290,000 $3,290,000 0% $0 UNCLASSIFIED REVENUES 541-4-1195-751 $87 $0 $0 0% $0 REIMBURSEMENTS 541-4-1197-771 $18,700 $0 $0 0% $0 RECOVERY FROM PRIOR YEAR 541-4-1198-731 $102 $0 $0 0% $0 $3,304,323 $3,290,000 $3,290,000 0% $0 $10,008 $80,000 $5,000 -93.7% -$75,000 $10,008 $80,000 $5,000 -93.7% -$75,000 $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: $4,708,331 $4,764,000 $4,689,000 -1.6% -$75,000 Total Program: General INTEREST REVENUE 541-4-2611-511 Total General: Transfers TRANSFER IN 541-4-9999-971 City of El Mirage | Budget Book 2023 Page 123 Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt Service – Interest/Fees (0.5%) Special Projects (1.4%) Supplies (5.5%) Services (8.2%) Transfers and Contingencies (29.2%) Personnel Services (10.6%) Depreciation (17.4%) Capital Outlays/Projects (27.2%) Budgeted and Historical Expenditures by Expense Type 8 7 6 5 s n oi l li M 4 3 2 1 0 320 2Y F Special Projects Personnel Services Transfers and Contingencies 220 2Y F City of El Mirage | Budget Book 2023 2102 YF 020 2Y F 910 2Y F Debt Service – Interest/Fees Services Capital Outlays/Projects Supplies Depreciation Page 124 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Personnel Services $628,307 $645,000 $763,000 18.3% $118,000 Supplies $300,393 $393,500 $398,500 1.3% $5,000 Services $509,582 $589,000 $593,000 0.7% $4,000 Special Projects $39,000 $0 $104,000 N/A $104,000 Expense Objects Capital Outlays/Projects $0 $2,074,000 $1,959,000 -5.5% -$115,000 $1,118,047 $1,100,000 $1,250,000 13.6% $150,000 Debt Service – Interest/Fees $9,644 $35,000 $34,500 -1.4% -$500 Transfers and Contingencies $1,582,000 $2,031,000 $2,100,000 3.4% $69,000 $4,186,974 $6,867,500 $7,202,000 4.9% $334,500 Depreciation Total Expense Objects: Fund Balance Projections $10M $8M $6M $4M $2M $0 FY2021 FY2022 FY2023 Fund Balance Significant Changes Special Projects line is $67,000 for the Wastewater's portion of the GIS Mapping project. Wastewater added one full-time equivalent position for Utilities Operator, Senior. Accomplishments Many improvements were made to the City's sewer systems in FY 2021-2022 with a focus on security, reliability, and efficiency. Wastewater completed many Capital Improvements Projects such as the effluent filter project, effluent disinfection system, and aeration system replacement. Objectives To extend the life of the City’s sewer collection system, the Utilities Division will perform an analysis of O & M indicators to ensure system functionality, then perform the necessary maintenance within FY23. City of El Mirage | Budget Book 2023 Page 125 Program Performance Strategic Initiative Program Performance Hydraulic report for sewer system, trouble areas, Superior Infrastructure data analysis and implementation of maintenance practices. Target Actual FY 2021 Projected FY 2022 Projected FY 2023 99.5% functionality N/A N/A 99% Analysis of Program Performance: 1. Ensuring functionality of City's sewer system provides safety and rate stabilization for users. City of El Mirage | Budget Book 2023 Page 126 Sanitation Sanitation manages trash and recycle pickup for all El Mirage residents and facilitates the curbside trash and recycle program through a contract. 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 $2M of revenue in FY2023, which represents a 11.9% decrease over the prior year. Budgeted expenditures are projected to increase by 3.7% or $77.5K to $2.15M in FY2023. $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 FY2019 FY2020 City of El Mirage | Budget Book 2023 FY2021 FY2022 FY2023 Page 127 Revenues Revenues increased due to the expected rate increase for sanitation services to continue curbside recycling. Sanitation rates have increased in 2021-2022 and remain the same for 2023. Budgeted and Historical 2023 Revenues 2.5 2 1.5 s n oi l li M 1 0.5 0 Account ID 320 2Y F Name 220 2Y F 120 2Y F 020 2Y F 910 2Y F General Program FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Revenue Source Program TRASH SERVICE CHARGES 591-4-1141-811 $1,635,749 $2,250,000 $2,000,000 -11.1% -$250,000 RECYCLING REVENUE 591-4-1141-813 $454 $0 $0 0% $0 $1,636,203 $2,250,000 $2,000,000 -11.1% -$250,000 $1,317 $20,000 $0 -100% -$20,000 $1,317 $20,000 $0 -100% -$20,000 $1,637,520 $2,270,000 $2,000,000 -11.9% -$270,000 Total Program: General INTEREST REVENUE 591-4-2611-511 Total General: Total Revenue Source: City of El Mirage | Budget Book 2023 Page 128 Expenditures by Expense Type Budgeted Expenditures by Expense Type Personnel Services (1.4%) Supplies (4.2%) Transfers and Contingencies (16.6%) Services (77.8%) Budgeted and Historical Expenditures by Expense Type 2.5 2 1.5 s n oi l li M 1 0.5 0 320 2Y F Supplies 220 2Y F City of El Mirage | Budget Book 2023 120 2Y F 020 2Y F 910 2Y F Personnel Services Transfers and Contingencies Services Page 129 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $30,000 $30,000 $30,000 0% $0 $30,000 $30,000 $30,000 0% $0 Expense Objects Personnel Services LABOR DISTRIBUTION 591-5-7881-199 Total Personnel Services: Supplies GARBAGE CONTAINER/PARTS 591-5-7881-223 $55,763 $62,000 $70,000 12.9% $8,000 HHW EXPENSES 591-5-7881-242 $12,592 $25,000 $20,000 -20% -$5,000 RECYCLING SUPPLIES 591-5-7881-247 Total Supplies: $500 $1,000 $1,000 0% $0 $68,855 $88,000 $91,000 3.4% $3,000 Services TRASH SERVICE CHARGES 591-5-7881-336 $1,394,888 $1,485,000 $1,559,500 5% $74,500 LANDFILL FEES 591-5-7881-337 $13,079 $15,000 $15,000 0% $0 PRINTING COST 591-5-7881-360 $607 $3,000 $3,000 0% $0 DUES-MEMBERSHIPS-FEES 591-5-7881-370 $125 $0 $0 0% $0 TRASH SERVICE 591-5-7881-383 $46,175 $16,000 $16,000 0% $0 RECYCLING BIN TRASH PICKUP 591-5-7881-390 $1,688 $2,000 $2,000 0% $0 BULK TRASH 591-5-7881-394 $63,837 $80,000 $80,000 0% $0 $1,520,399 $1,601,000 $1,675,500 4.7% $74,500 $357,000 $357,000 $357,000 0% $0 $357,000 $357,000 $357,000 0% $0 $1,976,255 $2,076,000 $2,153,500 3.7% $77,500 Total Services: Transfers and Contingencies TRANSFER OUT 591-5-7881-950 Total Transfers and Contingencies: Total Expense Objects: Significant Changes Increase in trash service charges to account for increase in fuel costs and inflation. Accomplishments Conducted bulk trash program with appointment based format for increased program efficiency and 98 percent compliance. Provided residents with opportunity to dispose of household hazardous waste through an annual event with 99 percent compliance. Objectives To identify alternative sanitation options to residents, the sanitation division will explore market options that include trash and recycling services for COEM sanitation customers by June 30, 2023. Program Performance Strategic Initiative Program Performance Effective Government Trash/recycling program impact on utility rates Target Actual FY 2021 Projected FY 2022 Projected FY 2023 0-9% increase 3% 3% 8% Analysis of Program Performance: 1. Viable trash/recycle programs minimize impact to customers while providing important programs. City of El Mirage | Budget Book 2023 Page 130 GENERAL FUND DEPARTMENTS City of El Mirage | Budget Book 2023 Page 131 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 2023 Page 132 Expenditures Summary $270,500 -$37,500 (-12.18% vs. prior year) Mayor and Council Proposed and Historical Budget vs. Actual $350K $300K $250K $200K $150K $100K $50K $0 FY2019 FY2020 FY2021 Actual City of El Mirage | Budget Book 2023 FY2022 FY2023 Budgeted Page 133 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (0.9%) Special Projects (5.5%) Services (22.2%) Personnel Services (71.3%) 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 0 320 2Y F Services 220 2Y F City of El Mirage | Budget Book 2023 Special Projects 2102 YF 020 2Y F 910 2Y F Supplies Personnel Services Page 134 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1111-110 $112,676 $113,000 $113,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1111-120 $59,844 $65,000 $68,000 4.6% $3,000 SOCIAL SECURITY CONTRIBUTION 111-5-1111-130 $6,449 $7,000 $7,000 0% $0 MEDICARE CONTRIBUTION 111-5-1111-131 $1,508 $2,000 $2,000 0% $0 WORKERS COMPENSATION 111-5-1111-140 $256 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1111-141 $51 $2,000 $2,000 0% $0 $180,784 $190,000 $193,000 1.6% $3,000 $180,784 $190,000 $193,000 1.6% $3,000 Total General Government: Total Personnel Services: Supplies General Government OFFICE SUPPLIES 111-5-1111-230 $338 $1,500 $500 -66.7% -$1,000 EQUIPMENT/FURNITURE PURCHASE 111-5-1111-237 $0 $1,000 $1,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1111-249 $0 $1,000 $1,000 0% $0 $338 $3,500 $2,500 -28.6% -$1,000 $338 $3,500 $2,500 -28.6% -$1,000 Total General Government: Total Supplies: Services General Government TRAVEL AND PER DIEM 111-5-1111-350 $1,150 $13,500 $10,000 -25.9% -$3,500 CONFERENCE,SEMINARS & TRAINING 111-5-1111-351 $1,800 $10,500 $5,000 -52.4% -$5,500 PRINTING COST 111-5-1111-360 $242 $1,000 $1,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1111-361 $1,707 $2,000 $2,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1111-370 $38,130 $55,000 $39,500 -28.2% -$15,500 WIRELESS COMMUNICATIONS 111-5-1111-381 Total General Government: Total Services: $1,779 $2,500 $2,500 0% $0 $44,809 $84,500 $60,000 -29% -$24,500 $44,809 $84,500 $60,000 -29% -$24,500 $4,859 $30,000 $15,000 -50% -$15,000 $4,859 $30,000 $15,000 -50% -$15,000 $4,859 $30,000 $15,000 -50% -$15,000 $230,790 $308,000 $270,500 -12.2% -$37,500 Special Projects General Government SPECIAL EVENTS Total General Government: Total Special Projects: Total Expense Objects: 111-5-1111-410 Significant Changes Decreased Special Projects $15,000 for adjusted plans of State of the City City of El Mirage | Budget Book 2023 Page 135 Accomplishments 1. Completed State of the City  for 2021-2022. 2. Finalized partnership (IGA) with Dysart Unified School District for use of school facilities. 3. Created a three-year plan to spend the American Rescue Plan funding to provide assistance to residents. 4. Conducted community survey to receive feedback from residents. 5. Opened new El Mirage public library. 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. Program Performance Strategic Initiative Performance Measure Actual FY 2021 Actual FY 2022 Projected FY 2023 Effective Government Number of Special Meetings Effective Government Number of Workshops 9 11 10 11 8 8 Effective Government Number of Executive Sessions 7 6 7 Analysis of Program Performance: Special meetings includes Council committee meetings. City of El Mirage | Budget Book 2023 Page 136 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 2023 Page 137 Expenditures Summary $398,000 $123,500 (44.99% vs. prior year) City Clerk Proposed and Historical Budget vs. Actual $500K $400K $300K $200K $100K $0 FY2019 FY2020 Actual City of El Mirage | Budget Book 2023 FY2021 Budgeted FY2022 FY2023 Over Budget Page 138 Expenditures by Expense Type Budgeted Expenditures by Expense Type Services (3.6%) Supplies (4.9%) Special Projects (20%) Personnel Services (71.5%) Budgeted and Historical Expenditures by Expense Type 0.5 0.4 0.3 s n oi l li M 0.2 0.1 0 Special Projects Personnel Services 320 2Y F 220 2Y F City of El Mirage | Budget Book 2023 Supplies 120 2Y F 020 2Y F 910 2Y F Services Page 139 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1311-110 $151,548 $175,000 $222,000 26.9% $47,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-1311-120 $6,687 $23,000 $9,000 -60.9% -$14,000 SOCIAL SECURITY CONTRIBUTION 111-5-1311-130 $9,484 $11,000 $13,000 18.2% $2,000 MEDICARE CONTRIBUTION 111-5-1311-131 $2,218 $3,000 $4,000 33.3% $1,000 ASRS CONTRIBUTION 111-5-1311-132 $16,883 $21,000 $26,000 23.8% $5,000 DEFERRED COMPENSATION 111-5-1311-134 $3,268 $6,500 $8,500 30.8% $2,000 WORKERS COMPENSATION 111-5-1311-140 $342 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1311-141 Total General Government: Total Personnel Services: $80 $1,000 $1,000 0% $0 $190,508 $241,500 $284,500 17.8% $43,000 $190,508 $241,500 $284,500 17.8% $43,000 Supplies General Government OFFICE SUPPLIES 111-5-1311-230 $406 $1,000 $1,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1311-232 $85 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1311-237 $0 $4,000 N/A $4,000 OPERATING MATERIAL & SUPPLIES 111-5-1311-249 $253 $500 $500 0% $0 SOFTWARE MAINT CONTRACT 111-5-1311-265 $6,500 $7,000 $13,500 92.9% $6,500 $7,243 $9,000 $19,500 116.7% $10,500 $7,243 $9,000 $19,500 116.7% $10,500 $251 $500 $500 0% $0 Total General Government: Total Supplies: Services General Government CONTRACTED SERVICES 111-5-1311-313 TRAVEL AND PER DIEM 111-5-1311-350 $0 $500 $500 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1311-351 $200 $1,000 $1,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1311-361 $10,964 $11,000 $11,000 0% $0 MAILING COST 111-5-1311-362 $47 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1311-370 $460 $500 $1,000 100% $500 $11,922 $14,000 $14,500 3.6% $500 $11,922 $14,000 $14,500 3.6% $500 Total General Government: Total Services: Special Projects General Government SPECIAL PROJECTS 111-5-1311-418 $4,624 $0 $20,000 N/A $20,000 ELECTION 111-5-1311-431 $24,756 $10,000 $59,500 495% $49,500 $29,380 $10,000 $79,500 695% $69,500 Total General Government: Total Special Projects: Total Expense Objects: City of El Mirage | Budget Book 2023 $29,380 $10,000 $79,500 695% $69,500 $239,054 $274,500 $398,000 45% $123,500 Page 140 Significant Changes Increased Equipment/Furniture Purchase $4,000 for two fire-resistant file cabinets. Increased Software Maint Contract by $6,500 due to split funded procurement software for contract management. Increased Special Projects by $20,000 for printing and mailing two publicity pamphlets. Increased Election budget by $49,500 for 2023 primary and general as well as special election preparation. Accomplishments To provide public transparency while maintaining a safe environment for public meetings during the COVID-19 pandemic, the City Clerk’s office implemented on-line access for Council and Planning & Zoning meetings.Councilmembers, Planning & Zoning Commissioners, and the public now have the option to attend these meetings either virtually through Microsoft Teams or in person. The City Clerk worked closely with the City Attorney and the City Risk Pool on tracking and coordinating legal claims. The City Clerk’s Office is responsible for local election oversight, from guiding candidates through their requirements to partnering with the Maricopa County Elections Department to run the election on site. City elections are held every even-numbered year. Three Councilmembers were elected, given their respective Oath of Office, and began their four-year terms at the end of 2020. Planning and Zoning Commission meetings were added to the Clerk's AgendaQuick digital system, which allows residents to sign up and receive agendas and minutes automatically for both Council and Commission meetings using a feature called "Notify Me." Objectives Improve efficiency and accuracy of agenda item submittals. Update city-wide forms and train departments on process for form submittals. Create and provide training to departments on document retention. Improve transparency by increasing views for Clerk's Corner posts. Program Performance Target Actual FY 2021 Actual FY 2022 Projected FY 2023 Number of Public Records Requests 200 242 198 225 Number of Ordinances processed/passed 8 14 7 10 Effective Government Number of Resolutions processed/passed 25 32 24 28 Effective Government Registered voters on Permanent Early Voting List 80% N/A 71% 73% Strategic Initiative Performance Measure Effective Government Effective Government Analysis of Program Performance: 1. Public records requests have increased largely due to new development in the City. 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. City of El Mirage | Budget Book 2023 Page 141 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 2023 Page 142 Expenditures Summary $2,489,500 $728,000 (41.33% vs. prior year) Administration Proposed and Historical Budget vs. Actual $3M $2.5M $2M $1.5M $1M $500K $0 FY2019 FY2020 FY2021 Actual City of El Mirage | Budget Book 2023 FY2022 FY2023 Budgeted Page 143 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (1.6%) Special Projects (4.1%) Services (17.4%) Personnel Services (54%) Capital Outlays/Projects (23%) Budgeted and Historical Expenditures by Expense Type 3 2.5 2 s n oi l li M 1.5 1 0.5 0 Capital Outlays/Projects 320 2Y F City of El Mirage | Budget Book 2023 Services 220 2Y F Special Projects 120 2Y F 020 2Y F 910 2Y F Supplies Personnel Services Page 144 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1411-110 $633,489 $1,028,000 $1,011,000 -1.7% -$17,000 OVERTIME 111-5-1411-111 $0 $2,000 $2,000 0% $0 COMP TIME 111-5-1411-117 $75 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1411-120 $53,885 $107,000 $101,000 -5.6% -$6,000 SOCIAL SECURITY CONTRIBUTION 111-5-1411-130 $35,352 $58,000 $57,000 -1.7% -$1,000 MEDICARE CONTRIBUTION 111-5-1411-131 $8,993 $15,000 $15,000 0% $0 ASRS CONTRIBUTION 111-5-1411-132 $77,165 $128,000 $140,000 9.4% $12,000 DEFERRED COMPENSATION 111-5-1411-134 $6,254 $10,500 $12,500 19% $2,000 WORKERS COMPENSATION 111-5-1411-140 $1,447 $2,000 $2,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1411-141 $276 $3,000 $3,000 0% $0 LABOR DISTRIBUTION 111-5-1411-199 -$359,703 -$616,000 -$882,000 43.2% -$266,000 LABOR DISTRIBUTION 111-5-1412-199 $109,000 $115,000 $122,000 6.1% $7,000 LABOR DISTRIBUTION 111-5-1413-199 $220,000 $234,000 $248,000 6% $14,000 LABOR DISTRIBUTION 111-5-1414-199 $10,938 $89,000 $0 -100% -$89,000 LABOR DISTRIBUTION 111-5-1415-199 $17,063 $83,000 $412,000 396.4% $329,000 LABOR DISTRIBUTION 111-5-1418-199 $0 $95,000 $100,000 5.3% $5,000 $814,233 $1,353,500 $1,343,500 -0.7% -$10,000 $814,233 $1,353,500 $1,343,500 -0.7% -$10,000 Total General Government: Total Personnel Services: Supplies General Government FUEL AND LUBRICANTS 111-5-1411-211 $158 $0 $0 0% $0 CONFERENCE ROOM 111-5-1411-227 $1,809 $0 $0 0% $0 OFFICE SUPPLIES 111-5-1411-230 $1,146 $3,000 $2,000 -33.3% -$1,000 EQUIPMENT/FURNITURE PURCHASE 111-5-1411-237 $85 $8,000 $2,000 -75% -$6,000 SOFTWARE PURCHASE 111-5-1411-248 $1,868 $3,500 $1,500 -57.1% -$2,000 OPERATING MATERIAL & SUPPLIES 111-5-1411-249 $4,436 $4,000 $4,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1411-253 $1,410 $2,500 $0 -100% -$2,500 COPIER USAGE/SUPPLIES/MAINT 111-5-1411-254 $6,394 $4,000 $5,000 25% $1,000 OFFICE SUPPLIES 111-5-1412-230 $196 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1413-230 $504 $500 EQUIPMENT/FURNITURE PURCHASE 111-5-1413-237 SOFTWARE PURCHASE 111-5-1413-248 $262 COPIER USAGE/SUPPLIES/MAINT 111-5-1414-254 FUEL AND LUBRICANTS $500 0% $0 $3,000 N/A $3,000 $500 $500 0% $0 $0 $2,000 $0 -100% -$2,000 111-5-1415-211 $2,368 $3,500 $3,500 0% $0 OFFICE SUPPLIES 111-5-1415-230 $338 $500 $1,000 100% $500 OPERATING MATERIAL & SUPPLIES 111-5-1415-249 $0 $3,500 $8,500 142.9% $5,000 VEHICLE MAINTENANCE/REPAIRS 111-5-1415-253 $0 $2,500 $2,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1415-254 $2,000 N/A $2,000 OTHER MAINTENANCE/REPAIRS 111-5-1415-269 $4,900 $2,000 $2,000 0% $0 OFFICE SUPPLIES 111-5-1418-230 $0 $500 $500 0% $0 City of El Mirage | Budget Book 2023 Page 145 Name Account ID Total General Government: Total Supplies: FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $25,874 $41,000 $39,000 -4.9% -$2,000 $25,874 $41,000 $39,000 -4.9% -$2,000 Services General Government PROFESSIONAL SERVICES 111-5-1411-311 $17,555 $0 $207,000 N/A $207,000 CONTRACTED SERVICES 111-5-1411-313 $0 $3,000 $0 -100% -$3,000 TRAVEL AND PER DIEM 111-5-1411-350 $244 $6,000 $6,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1411-351 $1,178 $2,500 $8,000 220% $5,500 PRINTING COST 111-5-1411-360 $89 $500 $1,000 100% $500 PUBLISHING/ADVERTISEMENT COST 111-5-1411-361 $3,937 $2,000 $1,000 -50% -$1,000 MAILING COST 111-5-1411-362 $8,795 $2,000 $2,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1411-370 $1,094 $4,000 $3,000 -25% -$1,000 SUBSCRIPTIONS 111-5-1411-371 $64 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1411-381 $2,002 $1,000 $1,000 0% $0 PROFESSIONAL SERVICES 111-5-1412-311 $3,000 $1,000 $7,000 600% $6,000 TRAVEL AND PER DIEM 111-5-1412-350 $0 $4,000 $4,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1412-351 $198 $3,000 $3,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1412-370 $27,829 $29,500 $30,000 1.7% $500 SUBSCRIPTIONS 111-5-1412-371 $0 $0 $500 N/A $500 MISCELLANEOUS EXPENSES 111-5-1412-377 $22 $0 $0 0% $0 TRAVEL AND PER DIEM 111-5-1413-350 $290 $4,500 $4,500 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1413-351 $600 $2,000 $2,500 25% $500 PRINTING COST 111-5-1413-360 $323 $1,500 $1,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1413-361 $0 $5,000 $5,500 10% $500 MAILING COST 111-5-1413-362 $0 $8,500 $9,000 5.9% $500 DUES-MEMBERSHIPS-FEES 111-5-1413-370 $212 $1,000 $1,000 0% $0 SUBSCRIPTIONS 111-5-1413-371 $659 $1,500 $1,500 0% $0 WIRELESS COMMUNICATIONS 111-5-1413-381 $1,617 $2,500 $2,500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1414-370 $0 $500 $0 -100% -$500 CONTRACTED SERVICES 111-5-1415-313 $25,014 $36,000 $36,000 0% $0 TRAVEL AND PER DIEM 111-5-1415-350 $500 N/A $500 CONFERENCE,SEMINARS & TRAINING 111-5-1415-351 $500 N/A $500 ADULT EDUCATION 111-5-1415-355 $9,000 50% $3,000 DUES-MEMBERSHIPS-FEES 111-5-1415-370 $1,000 N/A $1,000 BUILDING ELECTRICITY/GAS 111-5-1415-382 $6,025 $10,000 $10,000 0% $0 EXTERMINATING SERVICE 111-5-1415-384 $837 $1,500 $1,500 0% $0 CONTRACTED SERVICES 111-5-1418-313 $0 $21,000 $0 -100% -$21,000 TECH/SOFTWARE SUPPORT 111-5-1418-325 $0 $60,000 $60,000 0% $0 TRAVEL AND PER DIEM 111-5-1418-350 $0 $3,000 $3,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1418-351 $0 $4,500 $4,500 0% $0 PRINTING COST 111-5-1418-360 $0 $3,500 $3,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1418-361 $0 $1,000 $1,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1418-370 $0 $1,000 $1,000 0% $0 City of El Mirage | Budget Book 2023 $0 $6,000 Page 146 Name Account ID Total General Government: Total Services: FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $101,584 $233,500 $433,500 85.7% $200,000 $101,584 $233,500 $433,500 85.7% $200,000 Special Projects General Government SPECIAL EVENTS 111-5-1411-410 $1,213 $5,000 $11,000 120% $6,000 SPECIAL EVENTS 111-5-1414-410 $19,187 $76,000 $91,000 19.7% $15,000 $20,400 $81,000 $102,000 25.9% $21,000 $20,400 $81,000 $102,000 25.9% $21,000 Total General Government: Total Special Projects: Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1415-617 $14,000 N/A $14,000 VEHICLES 111-5-1415-650 $75,000 N/A $75,000 BUILDINGS AND IMPROVEMENTS 111-5-1415-656 $182,500 247.6% $130,000 LAND 111-5-1415-660 $300,000 N/A $300,000 $571,500 988.6% $519,000 Total General Government: Total Capital Outlays/Projects: Total Expense Objects: City of El Mirage | Budget Book 2023 $0 $0 $52,500 $52,500 $0 $52,500 $571,500 988.6% $519,000 $962,092 $1,761,500 $2,489,500 41.3% $728,000 Page 147 Expenditures by Function Budgeted Expenditures by Function Economic Development (6.7%) Office Of Management And Budget (7%) Intergovernmental (11.2%) Community Services (46.3%) Administration General (28.8%) Budgeted and Historical Expenditures by Function 3 2.5 2 s n oi l li M 1.5 1 0.5 0 320 2Y F 220 2Y F City of El Mirage | Budget Book 2023 120 2Y F 020 2Y F 910 2Y F Special Events Office Of Management And Budget Administration General Economic Development Intergovernmental Community Services Page 148 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expenditures General Government Executive Administration Administration General Personnel Services SALARIES AND WAGES 111-5-1411-110 $633,489 $1,028,000 $1,011,000 -1.7% -$17,000 OVERTIME 111-5-1411-111 $0 $2,000 $2,000 0% $0 COMP TIME 111-5-1411-117 $75 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1411-120 $53,885 $107,000 $101,000 -5.6% -$6,000 SOCIAL SECURITY CONTRIBUTION 111-5-1411-130 $35,352 $58,000 $57,000 -1.7% -$1,000 MEDICARE CONTRIBUTION 111-5-1411-131 $8,993 $15,000 $15,000 0% $0 ASRS CONTRIBUTION 111-5-1411-132 $77,165 $128,000 $140,000 9.4% $12,000 DEFERRED COMPENSATION 111-5-1411-134 $6,254 $10,500 $12,500 19% $2,000 WORKERS COMPENSATION 111-5-1411-140 $1,447 $2,000 $2,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1411-141 $276 $3,000 $3,000 0% $0 LABOR DISTRIBUTION 111-5-1411-199 -$359,703 -$616,000 -$882,000 43.2% -$266,000 $457,232 $737,500 $461,500 -37.4% -$276,000 Total Personnel Services: Supplies FUEL AND LUBRICANTS 111-5-1411-211 $158 $0 $0 0% $0 CONFERENCE ROOM 111-5-1411-227 $1,809 $0 $0 0% $0 OFFICE SUPPLIES 111-5-1411-230 $1,146 $3,000 $2,000 -33.3% -$1,000 EQUIPMENT/FURNITURE PURCHASE 111-5-1411-237 $85 $8,000 $2,000 -75% -$6,000 SOFTWARE PURCHASE 111-5-1411-248 $1,868 $3,500 $1,500 -57.1% -$2,000 OPERATING MATERIAL & SUPPLIES 111-5-1411-249 $4,436 $4,000 $4,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1411-253 $1,410 $2,500 $0 -100% -$2,500 COPIER USAGE/SUPPLIES/MAINT 111-5-1411-254 $6,394 $4,000 $5,000 25% $1,000 $17,305 $25,000 $14,500 -42% -$10,500 $17,555 $0 $207,000 N/A $207,000 Total Supplies: Services PROFESSIONAL SERVICES 111-5-1411-311 CONTRACTED SERVICES 111-5-1411-313 $0 $3,000 $0 -100% -$3,000 TRAVEL AND PER DIEM 111-5-1411-350 $244 $6,000 $6,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1411-351 $1,178 $2,500 $8,000 220% $5,500 PRINTING COST 111-5-1411-360 $89 $500 $1,000 100% $500 PUBLISHING/ADVERTISEMENT COST 111-5-1411-361 $3,937 $2,000 $1,000 -50% -$1,000 MAILING COST 111-5-1411-362 $8,795 $2,000 $2,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1411-370 $1,094 $4,000 $3,000 -25% -$1,000 SUBSCRIPTIONS 111-5-1411-371 $64 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1411-381 $2,002 $1,000 $1,000 0% $0 $34,958 $21,500 $229,500 967.4% $208,000 $1,213 $5,000 $11,000 120% $6,000 Total Services: Special Projects SPECIAL EVENTS City of El Mirage | Budget Book 2023 111-5-1411-410 Page 149 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Total Special Projects: $1,213 $5,000 $11,000 120% $6,000 Total Administration General: $510,708 $789,000 $716,500 -9.2% -$72,500 $109,000 $115,000 $122,000 6.1% $7,000 $109,000 $115,000 $122,000 6.1% $7,000 $196 $500 $500 0% $0 $196 $500 $500 0% $0 Economic Development Personnel Services LABOR DISTRIBUTION 111-5-1412-199 Total Personnel Services: Supplies OFFICE SUPPLIES 111-5-1412-230 Total Supplies: Services PROFESSIONAL SERVICES 111-5-1412-311 $3,000 $1,000 $7,000 600% $6,000 TRAVEL AND PER DIEM 111-5-1412-350 $0 $4,000 $4,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1412-351 $198 $3,000 $3,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1412-370 $27,829 $29,500 $30,000 1.7% $500 SUBSCRIPTIONS 111-5-1412-371 $0 $0 $500 N/A $500 MISCELLANEOUS EXPENSES 111-5-1412-377 Total Services: Total Economic Development: $22 $0 $0 0% $0 $31,049 $37,500 $44,500 18.7% $7,000 $140,245 $153,000 $167,000 9.2% $14,000 $220,000 $234,000 $248,000 6% $14,000 $220,000 $234,000 $248,000 6% $14,000 $504 $500 $500 0% $0 $3,000 N/A $3,000 Intergovernmental Personnel Services LABOR DISTRIBUTION 111-5-1413-199 Total Personnel Services: Supplies OFFICE SUPPLIES 111-5-1413-230 EQUIPMENT/FURNITURE PURCHASE 111-5-1413-237 SOFTWARE PURCHASE 111-5-1413-248 Total Supplies: $262 $500 $500 0% $0 $767 $1,000 $4,000 300% $3,000 Services TRAVEL AND PER DIEM 111-5-1413-350 $290 $4,500 $4,500 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1413-351 $600 $2,000 $2,500 25% $500 PRINTING COST 111-5-1413-360 $323 $1,500 $1,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1413-361 $0 $5,000 $5,500 10% $500 MAILING COST 111-5-1413-362 $0 $8,500 $9,000 5.9% $500 DUES-MEMBERSHIPS-FEES 111-5-1413-370 $212 $1,000 $1,000 0% $0 SUBSCRIPTIONS 111-5-1413-371 $659 $1,500 $1,500 0% $0 WIRELESS COMMUNICATIONS 111-5-1413-381 $1,617 $2,500 $2,500 0% $0 $3,702 $26,500 $28,000 5.7% $1,500 Total Services: City of El Mirage | Budget Book 2023 Page 150 Name Account ID Total Intergovernmental: FY2021 Actual FY2022 Budgeted $224,469 $261,500 FY2023 Budgeted % Change $280,000 7.1% $ Change $18,500 Special Events Personnel Services LABOR DISTRIBUTION 111-5-1414-199 Total Personnel Services: $10,938 $89,000 $0 -100% -$89,000 $10,938 $89,000 $0 -100% -$89,000 $0 $2,000 $0 -100% -$2,000 $0 $2,000 $0 -100% -$2,000 $0 $500 $0 -100% -$500 $0 $500 $0 -100% -$500 $10,938 $91,500 $0 -100% -$91,500 $17,063 $83,000 $412,000 396.4% $329,000 $17,063 $83,000 $412,000 396.4% $329,000 $3,500 $3,500 0% $0 Supplies COPIER USAGE/SUPPLIES/MAINT 111-5-1414-254 Total Supplies: Services DUES-MEMBERSHIPS-FEES 111-5-1414-370 Total Services: Total Special Events: Community Services Personnel Services LABOR DISTRIBUTION 111-5-1415-199 Total Personnel Services: Supplies FUEL AND LUBRICANTS 111-5-1415-211 $2,368 OFFICE SUPPLIES 111-5-1415-230 $338 $500 $1,000 100% $500 OPERATING MATERIAL & SUPPLIES 111-5-1415-249 $0 $3,500 $8,500 142.9% $5,000 VEHICLE MAINTENANCE/REPAIRS 111-5-1415-253 $0 $2,500 $2,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1415-254 $2,000 N/A $2,000 OTHER MAINTENANCE/REPAIRS 111-5-1415-269 Total Supplies: $4,900 $2,000 $2,000 0% $0 $7,606 $12,000 $19,500 62.5% $7,500 $25,014 $36,000 Services CONTRACTED SERVICES 111-5-1415-313 $36,000 0% $0 TRAVEL AND PER DIEM 111-5-1415-350 $500 N/A $500 CONFERENCE,SEMINARS & TRAINING 111-5-1415-351 $500 N/A $500 ADULT EDUCATION 111-5-1415-355 $9,000 50% $3,000 DUES-MEMBERSHIPS-FEES 111-5-1415-370 $1,000 N/A $1,000 BUILDING ELECTRICITY/GAS 111-5-1415-382 $6,025 $10,000 $10,000 0% $0 EXTERMINATING SERVICE 111-5-1415-384 $837 $1,500 $1,500 0% $0 $31,875 $53,500 $58,500 9.3% $5,000 $19,187 $76,000 $91,000 19.7% $15,000 $19,187 $76,000 $91,000 19.7% $15,000 Total Services: $0 $6,000 Special Projects SPECIAL EVENTS Total Special Projects: 111-5-1414-410 Capital Outlays/Projects City of El Mirage | Budget Book 2023 Page 151 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change CAPITAL EQUIPMENT PURCHASE 111-5-1415-617 $14,000 N/A $14,000 VEHICLES 111-5-1415-650 $75,000 N/A $75,000 BUILDINGS AND IMPROVEMENTS 111-5-1415-656 $182,500 247.6% $130,000 LAND 111-5-1415-660 $300,000 N/A $300,000 Total Capital Outlays/Projects: Total Community Services: $0 $52,500 $0 $52,500 $571,500 988.6% $519,000 $75,731 $277,000 $1,152,500 316.1% $875,500 $0 $95,000 $100,000 5.3% $5,000 $0 $95,000 $100,000 5.3% $5,000 $0 $500 $500 0% $0 $0 $500 $500 0% $0 Office Of Management And Budget Personnel Services LABOR DISTRIBUTION 111-5-1418-199 Total Personnel Services: Supplies OFFICE SUPPLIES 111-5-1418-230 Total Supplies: Services CONTRACTED SERVICES 111-5-1418-313 $0 $21,000 $0 -100% -$21,000 TECH/SOFTWARE SUPPORT 111-5-1418-325 $0 $60,000 $60,000 0% $0 TRAVEL AND PER DIEM 111-5-1418-350 $0 $3,000 $3,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1418-351 $0 $4,500 $4,500 0% $0 PRINTING COST 111-5-1418-360 $0 $3,500 $3,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1418-361 $0 $1,000 $1,000 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1418-370 $0 $1,000 $1,000 0% $0 $0 $94,000 $73,000 -22.3% -$21,000 $0 $189,500 $173,500 -8.4% -$16,000 $962,092 $1,761,500 $2,489,500 41.3% $728,000 $962,092 $1,761,500 $2,489,500 41.3% $728,000 $962,092 $1,761,500 $2,489,500 41.3% $728,000 $962,092 $1,761,500 $2,489,500 41.3% $728,000 Total Services: Total Office Of Management And Budget: Total Administration: Total Executive: Total General Government: Total Expenditures: Significant Changes Administration General removed salary and personnel costs for the Deputy City Manager and increased Professional Services by $207,000 for the contract of the Deputy City Manager. Economic Development increased Professional Services by $6,000 to replace the current industrial video to include new developments. Special Events and Senior Center were combined into the new division Community Services. Special Events increased by $15,000 to cover new events such as Music/Arts Festivals Series in the Park. Administration added one FTE position for a Grant Writer. City of El Mirage | Budget Book 2023 Page 152 Accomplishments The Villages on Greenway 190-unit multifamily development is this first of its kind in more than ten years in El Mirage, featuring 60 triplex units and seven duplexes (phased). Microsoft opened its fully-operational, world-class datacenter in El Mirage. Part of its Phoenix datacenter region, it brings highly resilient, secure cloud services, sustainable design and operations, and community investments in water conservation, education and workforce training programs. An additional datacenter adjacent to the existing facility is also planned. Tippmann Innovation/TI Cold Storage, a nationally-recognized leader in the cold storage industry, broke ground on a 318,000 squarefoot unique facility in El Mirage with more than 39,000 pallet positions. Site plans have been approved for CAVCO, a designer and builder of systems-built structures including manufactured homes, modular homes and commercial buildings. CAVCO plans to construct a 479,000 square foot building at ogistiCenter at Copperwing. Avanti Windows and Doors is planning to construct a 320,000 square-foot manufacturing plant on a 32-acre parcel of vacant land at 12501 W. Olive Ave., which will employ approximately 430 people. Staff managed and implemented more than $16 million in Federal Emergency Management Agency (FEMA), Coronavirus Aid, Relief, and Economic Security Act (AZCares) and American Rescue Plan Act (ARP)funding related to the pandemic. The City was successful in receiving more than $1.3 million in new funding to further enhance City safety, parks, special events, paratransit, community services, and community education. The El Mirage Senior Center reopened in August after an 18-month closure due to the pandemic. Since its reopening, daily attendance and memberships have increased. A new partnership with a local food pantry is providing weekly commodities to our Seniors. El Mirage Special Events made their return in October with the Fall Harvest Festival attracting 4,500 attendees. Winterfest also returned in December 2021, which was expanded throughout Gentry Park to include a street stage, additional food vendors and activities.COVID Relief Funding A newly designed and upgraded website was launched to modernize ElMirageAZ.gov and improve the ease of finding information that residents are seeking. The website features a new community video, SMS text and email alerts, quick-link buttons and dynamic digital integration with other applications. The City utilizes social media platforms to inform and engage followers and create brand awareness, initiating 1,834 posts on the three primary platforms of Facebook, Instagram and Twitter. Those City pages attained 774 new followers/fans and engagement grew, including a 138% engagement-rate increase on Facebook. YouTube, Nextdoor and LinkedIn were also utilized. 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. Establish a performance management system for the City. City of El Mirage | Budget Book 2023 Page 153 Program Performance Strategic Initiative Performance Measure Target Actual FY 2021 Actual FY 2022 Projected FY 2023 Public awareness/marketing campaign Posts: 1500 Posts: 1500 Posts: 1500 Posts: 1500 Followers: 12,000 Followers: 12,000 Followers: 12,000 Followers: 12,000 Engagement: 24,000 Engagement: 24,000 Engagement: 24,000 Engagement: 24,000 Website visits: 200,000 Website visits: 200,000 Website visits: 200,000 Website visits: 200,000 Effective Government Citywide Annual Report N/A No Yes Yes Effective Government State of the City N/A No Yes Yes Secure Future Creating industry appropriate 8 new locates space for business attraction 10 new locates 15 new locates 12 new locates Quality Lifestyle Average daily senior attendance 25 N/A 21.70 23 Safe Community Ridership - # of ride trips provided for paratransit and local dial-a-ride 405 ADA Paratransit 9,500 Local DAR 455 ADAParatransit 4,044 Local DAR 387 ADA Paratransit 7,112 Local DAR 405 ADA Paratransit 9,500 Local DAR Secure Future Direct Jobs resulting from businesses served 500 Direct jobs 100 Direct jobs 75 Direct jobs 300 Direct Jobs Quality Lifestyle Rent and Utility Assistance Provided to El Mirage Residents through the Community Action Program (CAP) Household: 275 Paid: $1,500,000 Household: 398 Paid: $1,571,608.69 Household: 398 Paid: $1,855,901.53 Household: 275 Paid: $1,500,000 Quality Lifestyle Satisfaction of participants in 82% community programs N/A N/A 80% Effective Government 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 is number 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 2023 Page 154 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. Organizational Chart City of El Mirage | Budget Book 2023 Page 155 Expenditures Summary $1,189,000 $56,500 (4.99% vs. prior year) Information Technology Proposed and Historical Budget vs. Actual $1.5M $1.25M $1M $750K $500K $250K $0 FY2019 FY2020 FY2021 Actual City of El Mirage | Budget Book 2023 FY2022 FY2023 Budgeted Page 156 Expenditures by Expense Type Budgeted Expenditures by Expense Type Services (3.9%) Special Projects (5%) Capital Outlays/Projects (13.6%) Personnel Services (52.6%) Supplies (25%) Budgeted and Historical Expenditures by Expense Type 1.25 1 0.75 s n oi l li M 0.5 0.25 0 Supplies 320 2Y F City of El Mirage | Budget Book 2023 Capital Outlays/Projects 220 2Y F Special Projects 2102 YF 020 2Y F 910 2Y F Services Personnel Services Page 157 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1511-110 $351,440 $443,000 $460,000 3.8% $17,000 OVERTIME 111-5-1511-111 $1,668 $9,500 $6,500 -31.6% -$3,000 COMP TIME 111-5-1511-117 $39 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1511-120 $38,449 $67,000 $54,000 -19.4% -$13,000 SOCIAL SECURITY CONTRIBUTION 111-5-1511-130 $21,155 $28,000 $29,000 3.6% $1,000 MEDICARE CONTRIBUTION 111-5-1511-131 $4,948 $7,000 $7,000 0% $0 ASRS CONTRIBUTION 111-5-1511-132 $42,588 $57,000 $58,000 1.8% $1,000 DEFERRED COMPENSATION 111-5-1511-134 $0 $7,000 $7,500 7.1% $500 WORKERS COMPENSATION 111-5-1511-140 $789 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1511-141 $260 $2,000 $2,000 0% $0 $461,336 $621,500 $625,000 0.6% $3,500 $461,336 $621,500 $625,000 0.6% $3,500 Total General Government: Total Personnel Services: Supplies General Government FUEL AND LUBRICANTS 111-5-1511-211 $37 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1511-230 $85 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1511-232 $917 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1511-237 $11,585 $10,000 $6,000 -40% -$4,000 SOFTWARE PURCHASE 111-5-1511-248 $460 $10,000 $5,000 -50% -$5,000 OPERATING MATERIAL & SUPPLIES 111-5-1511-249 $12,383 $3,000 $3,000 0% $0 COMPUTER/PRINTER MAINTENANCE 111-5-1511-251 $2,915 $5,000 $5,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1511-253 $285 $1,000 $1,000 0% $0 EQUIPMENT MAINTENANCE CONTRACT 111-5-1511-261 $30,111 $38,000 $42,000 10.5% $4,000 PHONE SYS MAINT AND CONTRACTS 111-5-1511-262 $18,368 $20,000 $22,000 10% $2,000 DATA INFRASTRUCTURE SERVICES 111-5-1511-263 $73,638 $60,000 $48,000 -20% -$12,000 SOFTWARE MAINT CONTRACT 111-5-1511-265 $76,740 $120,000 $163,000 35.8% $43,000 $227,524 $269,000 $297,000 10.4% $28,000 $227,524 $269,000 $297,000 10.4% $28,000 Total General Government: Total Supplies: Services General Government PROFESSIONAL SERVICES 111-5-1511-311 $21,959 $20,000 $15,000 -25% -$5,000 EQUIPMENT RENT/LEASES 111-5-1511-328 $1,448 $0 $0 0% $0 TRAVEL AND PER DIEM 111-5-1511-350 $0 $500 $1,000 100% $500 CONFERENCE,SEMINARS & TRAINING 111-5-1511-351 $1,595 $3,000 $5,000 66.7% $2,000 TELEPHONE EXPENSE 111-5-1511-380 $18,997 $25,000 $22,000 -12% -$3,000 WIRELESS COMMUNICATIONS 111-5-1511-381 $2,937 $2,500 $3,000 20% $500 $46,935 $51,000 $46,000 -9.8% -$5,000 $46,935 $51,000 $46,000 -9.8% -$5,000 Total General Government: Total Services: Special Projects City of El Mirage | Budget Book 2023 Page 158 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $0 $42,000 $59,000 40.5% $17,000 $0 $42,000 $59,000 40.5% $17,000 $0 $42,000 $59,000 40.5% $17,000 $47,718 $0 $92,000 N/A $92,000 General Government SPECIAL PROJECTS 111-5-1511-418 Total General Government: Total Special Projects: Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1511-617 BUILDINGS AND IMPROVEMENTS 111-5-1511-656 $0 $0 $70,000 N/A $70,000 INFRASTRUCTURE 111-5-1511-657 $98,474 $149,000 $0 -100% -$149,000 Total General Government: $146,191 $149,000 $162,000 8.7% $13,000 Total Capital Outlays/Projects: $146,191 $149,000 $162,000 8.7% $13,000 $881,987 $1,132,500 $1,189,000 5% $56,500 Total Expense Objects: Significant Changes Software Maintenance increased by $43,000 largely due to the increased cost of Office 365 licensing. Special Projects increased by $17,000 due to wireless access points, routers for phone, and computers and monitors refresh. Accomplishments Multi-Factor Authentication (MFA) was rolled out across all City accounts. This authentication provides a vital level of security that mitigates the effects of a compromised email password. With MFA in place, the City is protected from email accounts being "hacked" and used to send out spam and malicious links. City Hub, the City’s new Intranet, was officially launched this year providing a central location for departments to track projects and share news, policies, forms, and other information. In 2021 the City completed fiber optic cable connections from City Hall to Customer Service, City Court and the Fire Station. This capital improvement project allows for a high-speed network throughout Cityf acilities, resulting in long-term savings. Police and City Court Interactive Voice Response (IVR) systems were upgraded and streamlined to provide an improved menu system, updated with both English and Spanish responses. 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 2023 Page 159 Program Performance Strategic Initiative Performance Measure Effective Government Security Awareness Training Success Rate Effective Government Cybersecurity attack blocking Rate Target Actual FY 2021 Actual FY 2022 Projected FY 2023 100% 100% 90% 92% 95% 100% 100% 100% Effective Government Post training survey positive satisfaction with training provided 80% N/A N/A 90% Effective Government Patches completed on servers and desktops within 30 days of release 95% N/A 95% 95% Analysis of Program Performance: 1. Successful Security Awareness Training is necessary for the City's cyberinsurance as well as keeping City staff aware of latest trends. 2. With the increase of cyber attacks the netwrok and security team must continue to evolve the City's security posture to guard against daily attacks. 3. Keeping City's staff trained on technology used at the City will help the City be more efficient in it's use. 4. Keeping systems up to date ensures systems are operating optimally and most secure. City of El Mirage | Budget Book 2023 Page 160 Human Resources The Human Resources Department provides comprehensive programs and support to departments in the areas of recruitment and retention, benefits, administration, employee relations, compensation, performance management and compliance. Organizational Chart City of El Mirage | Budget Book 2023 Page 161 Expenditures Summary $701,500 $190,000 (37.15% vs. prior year) Human Resources Proposed and Historical Budget vs. Actual $800K $600K $400K $200K $0 FY2019 FY2020 FY2021 Actual City of El Mirage | Budget Book 2023 FY2022 FY2023 Budgeted Page 162 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (0.9%) Supplies (4.6%) Capital Outlays/Projects (5.8%) Services (19.1%) Personnel Services (69.6%) Budgeted and Historical Expenditures by Expense Type 0.8 0.7 0.6 0.5 s n oi l li M 0.4 0.3 0.2 0.1 0 Services 320 2Y F City of El Mirage | Budget Book 2023 Capital Outlays/Projects 220 2Y F Supplies 120 2Y F 020 2Y F 910 2Y F Special Projects Personnel Services Page 163 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1521-110 $267,471 $280,000 $361,000 28.9% $81,000 OVERTIME 111-5-1521-111 $0 $5,000 $5,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1521-120 $20,884 $23,000 $38,000 65.2% $15,000 SOCIAL SECURITY CONTRIBUTION 111-5-1521-130 $16,447 $18,000 $23,000 27.8% $5,000 MEDICARE CONTRIBUTION 111-5-1521-131 $3,846 $5,000 $6,000 20% $1,000 ASRS CONTRIBUTION 111-5-1521-132 $32,060 $36,000 $45,000 25% $9,000 DEFERRED COMPENSATION 111-5-1521-134 $0 $7,000 $7,500 7.1% $500 WORKERS COMPENSATION 111-5-1521-140 $606 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1521-141 $120 $1,000 $2,000 100% $1,000 $341,433 $376,000 $488,500 29.9% $112,500 $341,433 $376,000 $488,500 29.9% $112,500 $1,305 $2,500 $2,500 0% $0 Total General Government: Total Personnel Services: Supplies General Government OFFICE SUPPLIES 111-5-1521-230 SOFTWARE PURCHASE 111-5-1521-248 $0 $0 $28,500 N/A $28,500 COPIER USAGE/SUPPLIES/MAINT 111-5-1521-254 $567 $1,500 $1,500 0% $0 $1,872 $4,000 $32,500 712.5% $28,500 $1,872 $4,000 $32,500 712.5% $28,500 Total General Government: Total Supplies: Services General Government PROFESSIONAL SERVICES 111-5-1521-311 $10,808 $18,500 $18,500 0% $0 CONTRACTED SERVICES 111-5-1521-313 $19,019 $21,000 $22,500 7.1% $1,500 MEDICAL/DRUG EXAMS & TESTING 111-5-1521-320 $38,468 $68,500 $68,500 0% $0 RECRUITMENT EXPENSES 111-5-1521-342 $5,116 $7,000 $10,000 42.9% $3,000 CONFERENCE,SEMINARS & TRAINING 111-5-1521-351 $178 $4,000 $4,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1521-361 $3,707 $6,000 $8,500 41.7% $2,500 MAILING COST 111-5-1521-362 $170 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1521-370 Total General Government: Total Services: $681 $1,000 $1,500 50% $500 $78,147 $126,500 $134,000 5.9% $7,500 $78,147 $126,500 $134,000 5.9% $7,500 Special Projects General Government EMPLOYEE RECOGNITION AWARDS 111-5-1521-441 $66,323 $3,500 $4,500 28.6% $1,000 EMPLOYEE WELLNESS PROGRAM 111-5-1521-442 $0 $1,500 $1,500 0% $0 $66,323 $5,000 $6,000 20% $1,000 $66,323 $5,000 $6,000 20% $1,000 Total General Government: Total Special Projects: Capital Outlays/Projects General Government City of El Mirage | Budget Book 2023 Page 164 Name Account ID CAPITAL EQUIPMENT PURCHASE FY2021 Actual FY2022 Budgeted 111-5-1521-617 FY2023 Budgeted % Change $ Change $0 $40,500 N/A $40,500 Total General Government: $0 $40,500 N/A $40,500 Total Capital Outlays/Projects: $0 $40,500 N/A $40,500 $511,500 $701,500 37.1% $190,000 Total Expense Objects: $487,775 Significant Changes Software Purchase increased by $28,500 for NeoGov Forms, Learns, and Onboarding modules operating costs. Publishing/Advertisement Cost by $2,500 for additional paid job advertising postings. Human Resources added one full-time equivalent position for a Program Coordinator. Accomplishments The employee policy manual was rewritten to: comply with changes in the law, align with the City’s recruitment and retention strategies, establish responsibilities and levels of performance expectations and explain the benefits the City offers to employees. In 2021-2022, staff completed the recruitment, selection, and hiring process for more than 50 new employees. A new job classification system was implemented that reflects the job requirements and responsibilities, is easy to understand and administer and gives the City flexibility to update classifications and job duties. The City held an annual employee appreciation meeting to honor 35 employees celebrating milestone years of service with the City. Five new administrative policies were created regarding: traumatic event counseling, separation payout and over-hire, drug-free workplace, hours of work and supplemental savings plan. Objectives To market the City as a great place to work, to internal and external candidates, HR will partner with the marketing and communications staff to create marketing materials for the City’s online resources, by September 30, 2022. To measure employee engagement, HR will distribute an employee engagement survey to employees by November 30, 2022. To increase employee engagement and reduce employee turnover, HR will implement a new employee engagement program that addresses an identified employee engagement gap, by January 31, 2023. To decrease the average days to fill vacant positions, HR will establish a recruitment timeline for each recruitment/hiring manager, to keep recruitment activities on track in FY22-23. To support employees and their families’ healthy lifestyles, HR/wellness program will offer 5 onsite preventive screenings that detect abnormalities in early stages and offer 3 wellness programs that address current health risks and prevent chronic conditions in FY22-23. Program Performance Actual FY 2022 2% N/A Projected FY 2023 Effective Government Job Post Conversion Rate Effective Government Employee satisfaction score: overall satisfied with job 3% 75% Actual FY 2021 3% N/A Effective Government Retention % Effective Government Average # of Days to Hire 90% 90 86% 97 89% In process 90% 94 Effective Government Wellness, Preventative Screenings: Participation % 11% 12% 10% 11% Strategic Initiative Performance Measure Target 3% 75% 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. 5. Wellness screenings are offered throughout the year to support early detection and better health among employees and family members. The participant count remained steady at approximately 23 participants per screening. City of El Mirage | Budget Book 2023 Page 165 Financial Services Responsible for all fiscal operations of the city, the Finance Department is dedicated to providing transparent and timely financial reporting including accounts payable, payroll, asset management and all other necessary financial processes. Organizational Chart City of El Mirage | Budget Book 2023 Page 166 Expenditures Summary $930,500 $60,000 (6.89% vs. prior year) Financial Services Proposed and Historical Budget vs. Actual $1M $750K $500K $250K $0 FY2019 FY2020 FY2021 Actual City of El Mirage | Budget Book 2023 FY2022 FY2023 Budgeted Page 167 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (1.9%) Capital Outlays/Projects (5.2%) Services (36.2%) Personnel Services (56.7%) Budgeted and Historical Expenditures by Expense Type 1 0.8 0.6 s n oi l li M 0.4 0.2 0 Services 320 2Y F City of El Mirage | Budget Book 2023 Capital Outlays/Projects 220 2Y F Supplies 120 2Y F 020 2Y F 910 2Y F Special Projects Personnel Services Page 168 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1531-110 $586,480 $538,000 $547,000 1.7% $9,000 OVERTIME 111-5-1531-111 $126 $2,000 $2,000 0% $0 COMP TIME 111-5-1531-117 $20 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1531-120 $66,136 $67,000 $62,000 -7.5% -$5,000 SOCIAL SECURITY CONTRIBUTION 111-5-1531-130 $33,235 $34,000 $34,000 0% $0 MEDICARE CONTRIBUTION 111-5-1531-131 $8,267 $8,000 $8,000 0% $0 ASRS CONTRIBUTION 111-5-1531-132 $67,203 $63,000 $64,000 1.6% $1,000 WORKERS COMPENSATION 111-5-1531-140 $1,329 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1531-141 $361 $3,000 $3,000 0% $0 LABOR DISTRIBUTION 111-5-1531-199 -$330,000 -$523,000 -$500,000 -4.4% $23,000 LABOR DISTRIBUTION 111-5-1532-199 $0 $332,000 $307,000 -7.5% -$25,000 $433,156 $525,000 $528,000 0.6% $3,000 $433,156 $525,000 $528,000 0.6% $3,000 Total General Government: Total Personnel Services: Supplies General Government OFFICE SUPPLIES 111-5-1531-230 $3,944 $1,000 $1,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1531-232 $38 $2,000 $1,000 -50% -$1,000 EQUIPMENT/FURNITURE PURCHASE 111-5-1531-237 $562 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1531-248 $0 $1,000 $6,500 550% $5,500 OPERATING MATERIAL & SUPPLIES 111-5-1531-249 $0 $0 $500 N/A $500 OFFICE SUPPLIES 111-5-1532-230 $0 $4,000 $4,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1532-232 $0 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1532-237 $0 $1,500 $1,500 0% $0 SOFTWARE PURCHASE 111-5-1532-248 $0 $1,500 $1,500 0% $0 $4,544 $12,500 $17,500 40% $5,000 $4,544 $12,500 $17,500 40% $5,000 Total General Government: Total Supplies: Services General Government PROFESSIONAL SERVICES 111-5-1531-311 $188,639 $130,000 $76,000 -41.5% -$54,000 CONTRACTED SERVICES 111-5-1531-313 $1,619 $0 $30,000 N/A $30,000 AUDIT/CONSULTING SERVICES 111-5-1531-317 $47,325 $0 $0 0% $0 TECH/SOFTWARE SUPPORT 111-5-1531-325 $22,398 $0 $0 0% $0 TRAVEL AND PER DIEM 111-5-1531-350 $1,845 $3,000 $4,000 33.3% $1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1531-351 $2,540 $2,000 $3,000 50% $1,000 PRINTING COST 111-5-1531-360 $4,359 $0 $1,000 N/A $1,000 PUBLISHING/ADVERTISEMENT COST 111-5-1531-361 $288 $0 $0 0% $0 MAILING COST 111-5-1531-362 $1,128 $0 $1,500 N/A $1,500 DUES-MEMBERSHIPS-FEES 111-5-1531-370 $505 $1,000 $1,000 0% $0 BANK CHARGES/ANALYSIS FEES 111-5-1531-374 $11,932 $0 $0 0% $0 City of El Mirage | Budget Book 2023 Page 169 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change MISCELLANEOUS EXPENSES 111-5-1531-377 $0 $0 $0 0% $0 PROFESSIONAL SERVICES 111-5-1532-311 $0 $93,000 $104,500 12.4% $11,500 AUDIT/CONSULTING SERVICES 111-5-1532-317 $0 $50,000 $65,000 30% $15,000 TECH/SOFTWARE SUPPORT 111-5-1532-325 $0 $30,000 $20,000 -33.3% -$10,000 TRAVEL AND PER DIEM 111-5-1532-350 $0 $6,500 $9,000 38.5% $2,500 CONFERENCE,SEMINARS & TRAINING 111-5-1532-351 $0 $3,500 $6,000 71.4% $2,500 PUBLISHING/ADVERTISEMENT COST 111-5-1532-361 $0 $1,000 $1,000 0% $0 MAILING COST 111-5-1532-362 $0 $1,500 $0 -100% -$1,500 DUES-MEMBERSHIPS-FEES 111-5-1532-370 $0 $1,000 $1,500 50% $500 BANK CHARGES/ANALYSIS FEES 111-5-1532-374 $0 $10,000 $13,000 30% $3,000 MISCELLANEOUS EXPENSES 111-5-1532-377 Total General Government: Total Services: $0 $500 $500 0% $0 $282,578 $333,000 $337,000 1.2% $4,000 $282,578 $333,000 $337,000 1.2% $4,000 $16,346 $0 $0 0% $0 $16,346 $0 $0 0% $0 $16,346 $0 $0 0% $0 $0 $0 $18,000 N/A $18,000 $0 $30,000 N/A $30,000 Special Projects General Government SPECIAL PROJECTS 111-5-1531-418 Total General Government: Total Special Projects: Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1531-617 CAPITAL EQUIPMENT PURCHASE 111-5-1532-617 Total General Government: $0 $0 $48,000 N/A $48,000 Total Capital Outlays/Projects: $0 $0 $48,000 N/A $48,000 $736,624 $870,500 $930,500 6.9% $60,000 Total Expense Objects: City of El Mirage | Budget Book 2023 Page 170 Expenditures by Function Budgeted Expenditures by Function Financial Services General (39.2%) Accounting (60.8%) Budgeted and Historical Expenditures by Function 1 0.8 0.6 s n oi l li M 0.4 0.2 0 320 2Y F City of El Mirage | Budget Book 2023 220 2Y F 120 2Y F 020 2Y F 910 2Y F Financial Services General Accounting Page 171 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expenditures General Government Operations and Support Financial Services Financial Services General Personnel Services SALARIES AND WAGES 111-5-1531-110 $586,480 $538,000 $547,000 1.7% $9,000 OVERTIME 111-5-1531-111 $126 $2,000 $2,000 0% $0 COMP TIME 111-5-1531-117 $20 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1531-120 $66,136 $67,000 $62,000 -7.5% -$5,000 SOCIAL SECURITY CONTRIBUTION 111-5-1531-130 $33,235 $34,000 $34,000 0% $0 MEDICARE CONTRIBUTION 111-5-1531-131 $8,267 $8,000 $8,000 0% $0 ASRS CONTRIBUTION 111-5-1531-132 $67,203 $63,000 $64,000 1.6% $1,000 WORKERS COMPENSATION 111-5-1531-140 $1,329 $1,000 $1,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1531-141 $361 $3,000 $3,000 0% $0 LABOR DISTRIBUTION 111-5-1531-199 -$330,000 -$523,000 -$500,000 -4.4% $23,000 $433,156 $193,000 $221,000 14.5% $28,000 Total Personnel Services: Supplies OFFICE SUPPLIES 111-5-1531-230 $3,944 $1,000 $1,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1531-232 $38 $2,000 $1,000 -50% -$1,000 EQUIPMENT/FURNITURE PURCHASE 111-5-1531-237 $562 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1531-248 $0 $1,000 $6,500 550% $5,500 OPERATING MATERIAL & SUPPLIES 111-5-1531-249 Total Supplies: $0 $0 $500 N/A $500 $4,544 $4,500 $9,500 111.1% $5,000 Services PROFESSIONAL SERVICES 111-5-1531-311 $188,639 $130,000 $76,000 -41.5% -$54,000 CONTRACTED SERVICES 111-5-1531-313 $1,619 $0 $30,000 N/A $30,000 AUDIT/CONSULTING SERVICES 111-5-1531-317 $47,325 $0 $0 0% $0 TECH/SOFTWARE SUPPORT 111-5-1531-325 $22,398 $0 $0 0% $0 TRAVEL AND PER DIEM 111-5-1531-350 $1,845 $3,000 $4,000 33.3% $1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1531-351 $2,540 $2,000 $3,000 50% $1,000 PRINTING COST 111-5-1531-360 $4,359 $0 $1,000 N/A $1,000 PUBLISHING/ADVERTISEMENT COST 111-5-1531-361 $288 $0 $0 0% $0 MAILING COST 111-5-1531-362 $1,128 $0 $1,500 N/A $1,500 DUES-MEMBERSHIPS-FEES 111-5-1531-370 $505 $1,000 $1,000 0% $0 BANK CHARGES/ANALYSIS FEES 111-5-1531-374 $11,932 $0 $0 0% $0 MISCELLANEOUS EXPENSES 111-5-1531-377 $0 $0 $0 0% $0 $282,578 $136,000 $116,500 -14.3% -$19,500 $16,346 $0 $0 0% $0 $16,346 $0 $0 0% $0 Total Services: Special Projects SPECIAL PROJECTS Total Special Projects: City of El Mirage | Budget Book 2023 111-5-1531-418 Page 172 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $0 $0 $18,000 N/A $18,000 Total Capital Outlays/Projects: $0 $0 $18,000 N/A $18,000 Total Financial Services General: $736,624 $333,500 $365,000 9.4% $31,500 $0 $332,000 $307,000 -7.5% -$25,000 $0 $332,000 $307,000 -7.5% -$25,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1531-617 Accounting Personnel Services LABOR DISTRIBUTION 111-5-1532-199 Total Personnel Services: Supplies OFFICE SUPPLIES 111-5-1532-230 $0 $4,000 $4,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1532-232 $0 $1,000 $1,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1532-237 $0 $1,500 $1,500 0% $0 SOFTWARE PURCHASE 111-5-1532-248 $0 $1,500 $1,500 0% $0 $0 $8,000 $8,000 0% $0 Total Supplies: Services PROFESSIONAL SERVICES 111-5-1532-311 $0 $93,000 $104,500 12.4% $11,500 AUDIT/CONSULTING SERVICES 111-5-1532-317 $0 $50,000 $65,000 30% $15,000 TECH/SOFTWARE SUPPORT 111-5-1532-325 $0 $30,000 $20,000 -33.3% -$10,000 TRAVEL AND PER DIEM 111-5-1532-350 $0 $6,500 $9,000 38.5% $2,500 CONFERENCE,SEMINARS & TRAINING 111-5-1532-351 $0 $3,500 $6,000 71.4% $2,500 PUBLISHING/ADVERTISEMENT COST 111-5-1532-361 $0 $1,000 $1,000 0% $0 MAILING COST 111-5-1532-362 $0 $1,500 $0 -100% -$1,500 DUES-MEMBERSHIPS-FEES 111-5-1532-370 $0 $1,000 $1,500 50% $500 BANK CHARGES/ANALYSIS FEES 111-5-1532-374 $0 $10,000 $13,000 30% $3,000 MISCELLANEOUS EXPENSES 111-5-1532-377 $0 $500 $500 0% $0 $0 $197,000 $220,500 11.9% $23,500 $0 $30,000 N/A $30,000 $0 $30,000 N/A $30,000 $0 $537,000 $565,500 5.3% $28,500 Total Financial Services: $736,624 $870,500 $930,500 6.9% $60,000 Total Operations and Support: $736,624 $870,500 $930,500 6.9% $60,000 $736,624 $870,500 $930,500 6.9% $60,000 $736,624 $870,500 $930,500 6.9% $60,000 Total Services: Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1532-617 Total Capital Outlays/Projects: Total Accounting: Total General Government: Total Expenditures: Significant Changes Software Purchase increased by $5,500 for annual subscription for procurement software. Contracted Services increased by $30,000 for new ADOR tax system. City of El Mirage | Budget Book 2023 Page 173 Accomplishments The City was awarded the Certificate of Achievement for Excellence in Financial Reporting for the fiscal year ended June 30, 2020. This is the ninth consecutive year that the City earned this award from the Government Finance Officers Association. The department initiated changes to City Code related to business licensing following adoption by Council. The change eased the licensing process by not requiring licenses for businesses without a business location within the city limits. The department implemented electronic purchase order requests, acquired an Automated Clearing House (ACH) module to pay vendors electronically, and completed a conversion to a new payroll timekeeping system. A utility billing refund interface to the accounts payable module was also implemented to accelerate the refund process and reduce chances of errors with refunds. 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 Performance Measure Target Actual FY 2021 Actual FY 2022 Projected FY 2023 Effective Government Number of vendor applicants per RFP 7 applicants N/A 5 applicants 7 applicants Number of days from RFP request to RFP Effective Government publish 30 days N/A 30 days 30 days Effective Government Number of days from RFP publish to contract 60 days N/A 60 days 60 days Effective Government Ratio of p-card purchases to checks in transactions 3:1 N/A 1:3 1:2.75 Effective Government Percentage of total City purchases made using p-cards in dollars 10% N/A 3% 3.25% Effective Government Receive GFOA COA & Distinguished Budget Budget: 3 Presentation Award COA: 12 Budget: 1 COA: 10 Budget: 2 COA: 11* Budget: 3 COA: 12 Analysis of Program Performance: Performance Measures were recently created so previous year has no data available as it was not tracked. Results for the COA program have not been released. City of El Mirage | Budget Book 2023 Page 174 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 department has three divisions: Facilites Management, Fleet Management, and Parks. Org Chart City of El Mirage | Budget Book 2023 Page 175 Expenditures Summary $2,969,500 $337,000 (12.80% vs. prior year) Public Works Proposed and Historical Budget vs. Actual $3.5M $3M $2.5M $2M $1.5M $1M $500K $0 FY2019 FY2020 FY2021 Actual City of El Mirage | Budget Book 2023 FY2022 FY2023 Budgeted Page 176 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (1.7%) Supplies (11%) Services (33.3%) Capital Outlays/Projects (21.6%) Personnel Services (32.4%) Budgeted and Historical Expenditures by Expense Type 3.5 3 2.5 s n oi l li M 2 1.5 1 0.5 0 320 2Y F City of El Mirage | Budget Book 2023 Capital Outlays/Projects 220 2Y F Supplies 120 2Y F 020 2Y F 910 2Y F Special Projects Personnel Services Services Page 177 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1582-110 $310,446 $336,000 $357,000 6.3% $21,000 OVERTIME 111-5-1582-111 $10,135 $12,000 $16,000 33.3% $4,000 COMP TIME 111-5-1582-117 $4,134 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1582-120 $79,117 $97,000 $99,000 2.1% $2,000 SOCIAL SECURITY CONTRIBUTION 111-5-1582-130 $18,842 $22,000 $24,000 9.1% $2,000 MEDICARE CONTRIBUTION 111-5-1582-131 $4,407 $6,000 $6,000 0% $0 ASRS CONTRIBUTION 111-5-1582-132 $36,677 $41,000 $43,000 4.9% $2,000 WORKERS COMPENSATION 111-5-1582-140 $7,499 $10,000 $11,000 10% $1,000 UNEMPLOYMENT INSURANCE 111-5-1582-141 $345 $3,000 $3,000 0% $0 SALARIES AND WAGES 111-5-1583-110 $185,456 $187,000 $198,000 5.9% $11,000 OVERTIME 111-5-1583-111 $5,806 $8,000 $10,000 25% $2,000 COMP TIME 111-5-1583-117 $128 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1583-120 $33,699 $37,000 $38,000 2.7% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1583-130 $11,345 $13,000 $13,000 0% $0 MEDICARE CONTRIBUTION 111-5-1583-131 $2,653 $3,000 $4,000 33.3% $1,000 ASRS CONTRIBUTION 111-5-1583-132 $23,392 $25,000 $27,000 8% $2,000 WORKERS COMPENSATION 111-5-1583-140 $5,523 $5,000 $5,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1583-141 $120 $1,000 $1,000 0% $0 SALARIES AND WAGES 111-5-1584-110 $64,546 $67,000 $71,000 6% $4,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-1584-120 $13,734 $15,000 $16,000 6.7% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1584-130 $3,738 $5,000 $5,000 0% $0 MEDICARE CONTRIBUTION 111-5-1584-131 $874 $1,000 $2,000 100% $1,000 ASRS CONTRIBUTION 111-5-1584-132 $7,889 $9,000 $9,000 0% $0 WORKERS COMPENSATION 111-5-1584-140 $1,700 $2,000 $2,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1584-141 $40 $1,000 $1,000 0% $0 $832,245 $906,000 $961,000 6.1% $55,000 $832,245 $906,000 $961,000 6.1% $55,000 Total General Government: Total Personnel Services: Supplies General Government SMALL TOOLS/EQUIP/PARTS 111-5-1582-210 $5,159 $6,000 $7,500 25% $1,500 FUEL AND LUBRICANTS 111-5-1582-211 $14,508 $10,000 $17,000 70% $7,000 SAFETY EQUIPMENT/SUPPLIES 111-5-1582-213 $3,508 $4,500 $4,500 0% $0 CHEMICALS 111-5-1582-222 $1,212 $6,000 $4,000 -33.3% -$2,000 OFFICE SUPPLIES 111-5-1582-230 $955 $500 $500 0% $0 UNIFORMS 111-5-1582-233 $63 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1582-237 $1,529 $9,000 $6,000 -33.3% -$3,000 IRRIGATION SUPPLIES 111-5-1582-243 $13,724 $14,500 $14,500 0% $0 LANDSCAPING MAT'L & SUPPLIES 111-5-1582-244 $12,788 $6,000 $6,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1582-249 $19,226 $21,000 $16,000 -23.8% -$5,000 VEHICLE MAINTENANCE/REPAIRS 111-5-1582-253 $0 $500 $500 0% $0 City of El Mirage | Budget Book 2023 Page 178 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change OTHER MAINTENANCE/REPAIRS 111-5-1582-269 $957 $1,500 $1,500 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1583-210 $6,176 $3,500 $3,500 0% $0 FUEL AND LUBRICANTS 111-5-1583-211 $3,130 $2,500 $4,000 60% $1,500 SAFETY EQUIPMENT/SUPPLIES 111-5-1583-213 $1,288 $6,000 $11,000 83.3% $5,000 OFFICE SUPPLIES 111-5-1583-230 $167 $1,000 $1,000 0% $0 BUILDING JANITORIAL SUPPLIES 111-5-1583-231 $8,734 $12,000 $12,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1583-232 $190 $1,000 $1,000 0% $0 UNIFORMS 111-5-1583-233 $6,695 $5,500 $5,500 0% $0 BUILDING/DATA UPGRADES 111-5-1583-245 $4,990 $0 $0 0% $0 GRAFFITI SUPPLIES 111-5-1583-246 $0 $2,000 N/A $2,000 OPERATING MATERIAL & SUPPLIES 111-5-1583-249 $7,361 $3,000 $7,000 133.3% $4,000 BUILDING MAINTENANCE/REPAIRS 111-5-1583-250 $20,611 $81,500 $86,500 6.1% $5,000 COPIER USAGE/SUPPLIES/MAINT 111-5-1583-254 $1,334 $1,500 $1,500 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1584-210 $9,444 $3,500 $7,500 114.3% $4,000 FUEL AND LUBRICANTS 111-5-1584-211 $1,466 $1,500 $3,000 100% $1,500 SAFETY EQUIPMENT/SUPPLIES 111-5-1584-213 $3,902 $5,500 $4,500 -18.2% -$1,000 OFFICE SUPPLIES 111-5-1584-230 $173 $0 $0 0% $0 VEHICLE PARTS 111-5-1584-238 $15,119 $14,000 $18,000 28.6% $4,000 OPERATING MATERIAL & SUPPLIES 111-5-1584-249 $3,307 $3,000 $5,000 66.7% $2,000 VEHICLE MAINTENANCE/REPAIRS 111-5-1584-253 $40,489 $50,000 $35,000 -30% -$15,000 OTHER MAINTENANCE/REPAIRS 111-5-1584-269 Total General Government: Total Supplies: $28,642 $27,000 $40,000 48.1% $13,000 $236,848 $301,500 $326,000 8.1% $24,500 $236,848 $301,500 $326,000 8.1% $24,500 Services General Government CONTRACTED SERVICES 111-5-1582-313 $180,673 $178,000 $203,000 14% $25,000 EQUIPMENT RENT/LEASES 111-5-1582-328 $45 $1,000 $1,000 0% $0 SECURITY/ALARM SERVICE 111-5-1582-341 $0 $12,000 $12,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1582-351 $195 $5,000 $3,500 -30% -$1,500 DUES-MEMBERSHIPS-FEES 111-5-1582-370 $99 $0 $0 0% $0 PARK LIGHTING/ELECTRICITY 111-5-1582-379 $48,101 $88,000 $88,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1582-381 $3,081 $2,000 $2,500 25% $500 BUILDING WATER/SEWER SERVICES 111-5-1582-383 $0 $2,000 $2,000 0% $0 BUILDING WATER/SEWER SERVICES 111-5-1582-385 $0 $13,000 $13,000 0% $0 LANDSCAPING/IRRIGATION 111-5-1582-386 $0 $168,000 $168,000 0% $0 CONTRACTED SERVICES 111-5-1583-313 $210,291 $205,500 $215,500 4.9% $10,000 SECURITY/ALARM SERVICE 111-5-1583-341 $14,695 $15,000 $16,000 6.7% $1,000 FIRE EXTINGUISHERS/INSPECTIONS 111-5-1583-346 $12,956 $10,000 $12,000 20% $2,000 CONFERENCE,SEMINARS & TRAINING 111-5-1583-351 $1,540 $2,500 $2,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1583-361 $144 $0 $0 0% $0 WIRELESS COMMUNICATIONS 111-5-1583-381 $2,280 $2,500 $2,500 0% $0 BUILDING ELECTRICITY/GAS 111-5-1583-382 $210,902 $213,500 $213,500 0% $0 EXTERMINATING SERVICE 111-5-1583-384 $440 $0 $0 0% $0 City of El Mirage | Budget Book 2023 Page 179 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change BUILDING WATER/SEWER SERVICES 111-5-1583-385 $0 $23,000 $23,000 0% $0 LIBRARY FACILITIES EXPENSES 111-5-1583-392 $3,508 $10,000 $10,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1584-351 $0 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1584-381 $763 $1,000 $1,000 0% $0 $689,711 $953,000 $990,000 3.9% $37,000 $689,711 $953,000 $990,000 3.9% $37,000 $0 $50,000 N/A $50,000 $32,934 $5,000 $0 -100% -$5,000 $32,934 $5,000 $50,000 900% $45,000 $32,934 $5,000 $50,000 900% $45,000 Total General Government: Total Services: Special Projects General Government SPECIAL PROJECTS 111-5-1582-418 SPECIAL PROJECTS 111-5-1583-418 Total General Government: Total Special Projects: Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1582-617 $58,352 $50,000 $0 -100% -$50,000 VEHICLES 111-5-1582-650 $89,862 $47,000 $95,500 103.2% $48,500 VEHICLES 111-5-1583-650 $47,181 $0 $48,500 N/A $48,500 BUILDINGS AND IMPROVEMENTS 111-5-1583-656 $17,500 $270,000 $270,000 0% $0 BUILDINGS AND IMPROVEMENTS 111-5-1584-656 $0 $100,000 $228,500 128.5% $128,500 $212,895 $467,000 $642,500 37.6% $175,500 Total General Government: Total Capital Outlays/Projects: Total Expense Objects: City of El Mirage | Budget Book 2023 $212,895 $467,000 $642,500 37.6% $175,500 $2,004,633 $2,632,500 $2,969,500 12.8% $337,000 Page 180 Expenditures by Function Budgeted Expenditures by Function Fleet Management (15.1%) Parks (43%) Facilities Management (41.9%) Budgeted and Historical Expenditures by Function 3.5 3 2.5 s n oi l li M 2 1.5 1 0.5 0 320 2Y F Facilities Management 220 2Y F City of El Mirage | Budget Book 2023 120 2Y F 020 2Y F 910 2Y F Fleet Management Parks Page 181 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expenditures General Government Operations and Support Public Works Parks Personnel Services SALARIES AND WAGES 111-5-1582-110 $310,446 $336,000 $357,000 6.3% $21,000 OVERTIME 111-5-1582-111 $10,135 $12,000 $16,000 33.3% $4,000 COMP TIME 111-5-1582-117 $4,134 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1582-120 $79,117 $97,000 $99,000 2.1% $2,000 SOCIAL SECURITY CONTRIBUTION 111-5-1582-130 $18,842 $22,000 $24,000 9.1% $2,000 MEDICARE CONTRIBUTION 111-5-1582-131 $4,407 $6,000 $6,000 0% $0 ASRS CONTRIBUTION 111-5-1582-132 $36,677 $41,000 $43,000 4.9% $2,000 WORKERS COMPENSATION 111-5-1582-140 $7,499 $10,000 $11,000 10% $1,000 UNEMPLOYMENT INSURANCE 111-5-1582-141 $345 $3,000 $3,000 0% $0 $471,602 $527,000 $559,000 6.1% $32,000 Total Personnel Services: Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1582-210 $5,159 $6,000 $7,500 25% $1,500 FUEL AND LUBRICANTS 111-5-1582-211 $14,508 $10,000 $17,000 70% $7,000 SAFETY EQUIPMENT/SUPPLIES 111-5-1582-213 $3,508 $4,500 $4,500 0% $0 CHEMICALS 111-5-1582-222 $1,212 $6,000 $4,000 -33.3% -$2,000 OFFICE SUPPLIES 111-5-1582-230 $955 $500 $500 0% $0 UNIFORMS 111-5-1582-233 $63 $0 $0 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1582-237 $1,529 $9,000 $6,000 -33.3% -$3,000 IRRIGATION SUPPLIES 111-5-1582-243 $13,724 $14,500 $14,500 0% $0 LANDSCAPING MAT'L & SUPPLIES 111-5-1582-244 $12,788 $6,000 $6,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1582-249 $19,226 $21,000 $16,000 -23.8% -$5,000 VEHICLE MAINTENANCE/REPAIRS 111-5-1582-253 $0 $500 $500 0% $0 OTHER MAINTENANCE/REPAIRS 111-5-1582-269 $957 $1,500 $1,500 0% $0 $73,628 $79,500 $78,000 -1.9% -$1,500 Total Supplies: Services CONTRACTED SERVICES 111-5-1582-313 $180,673 $178,000 $203,000 14% $25,000 EQUIPMENT RENT/LEASES 111-5-1582-328 $45 $1,000 $1,000 0% $0 SECURITY/ALARM SERVICE 111-5-1582-341 $0 $12,000 $12,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1582-351 $195 $5,000 $3,500 -30% -$1,500 DUES-MEMBERSHIPS-FEES 111-5-1582-370 $99 $0 $0 0% $0 PARK LIGHTING/ELECTRICITY 111-5-1582-379 $48,101 $88,000 $88,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1582-381 $3,081 $2,000 $2,500 25% $500 BUILDING WATER/SEWER SERVICES 111-5-1582-383 $0 $2,000 $2,000 0% $0 BUILDING WATER/SEWER SERVICES 111-5-1582-385 $0 $13,000 $13,000 0% $0 LANDSCAPING/IRRIGATION 111-5-1582-386 Total Services: City of El Mirage | Budget Book 2023 $0 $168,000 $168,000 0% $0 $232,194 $469,000 $493,000 5.1% $24,000 Page 182 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Special Projects SPECIAL PROJECTS 111-5-1582-418 Total Special Projects: $0 $50,000 N/A $50,000 $0 $50,000 N/A $50,000 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE 111-5-1582-617 $58,352 $50,000 $0 -100% -$50,000 VEHICLES 111-5-1582-650 $89,862 $47,000 $95,500 103.2% $48,500 $148,214 $97,000 $95,500 -1.5% -$1,500 $925,638 $1,172,500 $1,275,500 8.8% $103,000 Total Capital Outlays/Projects: Total Parks: Facilities Management Personnel Services SALARIES AND WAGES 111-5-1583-110 $185,456 $187,000 $198,000 5.9% $11,000 OVERTIME 111-5-1583-111 $5,806 $8,000 $10,000 25% $2,000 COMP TIME 111-5-1583-117 $128 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1583-120 $33,699 $37,000 $38,000 2.7% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1583-130 $11,345 $13,000 $13,000 0% $0 MEDICARE CONTRIBUTION 111-5-1583-131 $2,653 $3,000 $4,000 33.3% $1,000 ASRS CONTRIBUTION 111-5-1583-132 $23,392 $25,000 $27,000 8% $2,000 WORKERS COMPENSATION 111-5-1583-140 $5,523 $5,000 $5,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1583-141 $120 $1,000 $1,000 0% $0 $268,122 $279,000 $296,000 6.1% $17,000 $3,500 0% $0 Total Personnel Services: Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1583-210 $6,176 $3,500 FUEL AND LUBRICANTS 111-5-1583-211 $3,130 $2,500 $4,000 60% $1,500 SAFETY EQUIPMENT/SUPPLIES 111-5-1583-213 $1,288 $6,000 $11,000 83.3% $5,000 OFFICE SUPPLIES 111-5-1583-230 $167 $1,000 $1,000 0% $0 BUILDING JANITORIAL SUPPLIES 111-5-1583-231 $8,734 $12,000 $12,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1583-232 $190 $1,000 $1,000 0% $0 UNIFORMS 111-5-1583-233 $6,695 $5,500 $5,500 0% $0 BUILDING/DATA UPGRADES 111-5-1583-245 $4,990 $0 $0 0% $0 GRAFFITI SUPPLIES 111-5-1583-246 $0 $2,000 N/A $2,000 OPERATING MATERIAL & SUPPLIES 111-5-1583-249 $7,361 $3,000 $7,000 133.3% $4,000 BUILDING MAINTENANCE/REPAIRS 111-5-1583-250 $20,611 $81,500 $86,500 6.1% $5,000 COPIER USAGE/SUPPLIES/MAINT 111-5-1583-254 Total Supplies: $1,334 $1,500 $1,500 0% $0 $60,678 $117,500 $135,000 14.9% $17,500 Services CONTRACTED SERVICES 111-5-1583-313 $210,291 $205,500 $215,500 4.9% $10,000 SECURITY/ALARM SERVICE 111-5-1583-341 $14,695 $15,000 $16,000 6.7% $1,000 FIRE EXTINGUISHERS/INSPECTIONS 111-5-1583-346 $12,956 $10,000 $12,000 20% $2,000 CONFERENCE,SEMINARS & TRAINING 111-5-1583-351 $1,540 $2,500 $2,500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1583-361 $144 $0 $0 0% $0 WIRELESS COMMUNICATIONS 111-5-1583-381 $2,280 $2,500 $2,500 0% $0 City of El Mirage | Budget Book 2023 Page 183 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change BUILDING ELECTRICITY/GAS 111-5-1583-382 $210,902 $213,500 $213,500 0% $0 EXTERMINATING SERVICE 111-5-1583-384 $440 $0 $0 0% $0 BUILDING WATER/SEWER SERVICES 111-5-1583-385 $0 $23,000 $23,000 0% $0 LIBRARY FACILITIES EXPENSES 111-5-1583-392 $3,508 $10,000 $10,000 0% $0 $456,755 $482,000 $495,000 2.7% $13,000 $32,934 $5,000 $0 -100% -$5,000 $32,934 $5,000 $0 -100% -$5,000 $47,181 $0 $48,500 N/A $48,500 Total Services: Special Projects SPECIAL PROJECTS 111-5-1583-418 Total Special Projects: Capital Outlays/Projects VEHICLES 111-5-1583-650 BUILDINGS AND IMPROVEMENTS 111-5-1583-656 Total Capital Outlays/Projects: Total Facilities Management: $17,500 $270,000 $270,000 0% $0 $64,681 $270,000 $318,500 18% $48,500 $883,169 $1,153,500 $1,244,500 7.9% $91,000 Fleet Management Personnel Services SALARIES AND WAGES 111-5-1584-110 $64,546 $67,000 $71,000 6% $4,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-1584-120 $13,734 $15,000 $16,000 6.7% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1584-130 $3,738 $5,000 $5,000 0% $0 MEDICARE CONTRIBUTION 111-5-1584-131 $874 $1,000 $2,000 100% $1,000 ASRS CONTRIBUTION 111-5-1584-132 $7,889 $9,000 $9,000 0% $0 WORKERS COMPENSATION 111-5-1584-140 $1,700 $2,000 $2,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1584-141 $40 $1,000 $1,000 0% $0 $92,521 $100,000 $106,000 6% $6,000 114.3% $4,000 Total Personnel Services: Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1584-210 $9,444 $3,500 $7,500 FUEL AND LUBRICANTS 111-5-1584-211 $1,466 $1,500 $3,000 100% $1,500 SAFETY EQUIPMENT/SUPPLIES 111-5-1584-213 $3,902 $5,500 $4,500 -18.2% -$1,000 OFFICE SUPPLIES 111-5-1584-230 $173 $0 $0 0% $0 VEHICLE PARTS 111-5-1584-238 $15,119 $14,000 $18,000 28.6% $4,000 OPERATING MATERIAL & SUPPLIES 111-5-1584-249 $3,307 $3,000 $5,000 66.7% $2,000 VEHICLE MAINTENANCE/REPAIRS 111-5-1584-253 $40,489 $50,000 $35,000 -30% -$15,000 OTHER MAINTENANCE/REPAIRS 111-5-1584-269 $28,642 $27,000 $40,000 48.1% $13,000 $102,542 $104,500 $113,000 8.1% $8,500 Total Supplies: Services CONFERENCE,SEMINARS & TRAINING 111-5-1584-351 $0 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1584-381 $763 $1,000 $1,000 0% $0 $763 $2,000 $2,000 0% $0 $0 $100,000 $228,500 128.5% $128,500 Total Services: Capital Outlays/Projects BUILDINGS AND IMPROVEMENTS City of El Mirage | Budget Book 2023 111-5-1584-656 Page 184 Name Account ID Total Capital Outlays/Projects: Total Fleet Management: Total Public Works: Total Operations and Support: Total General Government: Total Expenditures: FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change $0 $100,000 $228,500 128.5% $128,500 $195,826 $306,500 $449,500 46.7% $143,000 $2,004,633 $2,632,500 $2,969,500 12.8% $337,000 $2,004,633 $2,632,500 $2,969,500 12.8% $337,000 $2,004,633 $2,632,500 $2,969,500 12.8% $337,000 $2,004,633 $2,632,500 $2,969,500 12.8% $337,000 Significant Changes Facilities increased Safety Equipment/Supplies by $5,000 due to increasing costs and to align to historic trend. Fleet increased Other Maintenance/Repairs to better align with historic trend. Reclassified a position in the Parks Division. Accomplishments North Brisas Park received new playground equipment as a part of the Capital Improvement Projects (CIP) goals to replace older pocket park equipment throughout the city. The Gateway Park Inclusive Playground opened in Spring 2021 featuring accessible playground equipment and funded by a $55,815 grant from the Salt River Pima-Maricopa Indian Community. Four electric vehicle charging stations (L2) were installed at 12401 W. Cinnabar Ave. as part of the “APS Take Charge AZ” pilot program. Objectives Parks - To improve water conservation practices for the City of El Mirage, the Parks Division will perform audits of water use and implement corresponding conservation measures in order to decrease water loss by 10% within FY23. Facilities - To improve the aesthetics and functionality of City facilities for staff and residents, the Facilities Division will complete a walkthrough, audit, and implement corresponding maintenance actions in order to identify and improve the maintenance condition of each facility within FY23. Fleet - To conserve resources and support the City's mission of environmental stewardship, the Fleet Division will implement the use of electric vehicles to reduce fuel consumption by 5% within FY23. Program Performance Strategic Initiative Performance Measure Target Parks - water use report, data analysis, benchmarking and annual monitoring to Secure Future 10% reduction ensure the effectiveness of conservation measures. Facilities - facility audit and report, Superior Infrastructure See master plan compare data with 2021 master plan survey Fleet - fuel consumption report for admin Secure Future and PW vehicles and analysis of reduced 5% reduction emissions. Actual FY 2021 Actual FY 2022 Projected FY 2023 NA NA -10% NA NA See master plan See master plan NA -5% Analysis of Program Performance: 1. Reducing water loss positively impacts rate payers and environment. Data will provide insight for future action plans and budget requests/levels. Future monitoring will be analyzed to determine effectiveness of implemented actions. 2. City facility ratings will provide a checkpoint for future requests for service. 3. Reduction in fuel consumption directly benefits the environment through lower carbon emissions. City of El Mirage | Budget Book 2023 Page 185 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 $14,358,000 $8,781,000 (157.45% vs. prior year) Non-Departmental Proposed and Historical Budget vs. Actual $17.5M $15M $12.5M $10M $7.5M $5M $2.5M $0 FY2019 FY2020 FY2021 Actual City of El Mirage | Budget Book 2023 FY2022 FY2023 Budgeted Page 186 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (0.07%) Capital Outlays/Projects (3.8%) Debt Service – Interest/Fees (6.3%) Services (9.1%) Transfers and Contingencies (12.4%) Special Projects (68.4%) Budgeted and Historical Expenditures by Expense Type 17.5 15 12.5 s n oi l li M 10 7.5 5 2.5 0 320 2Y F Capital Outlays/Projects Transfers and Contingencies 220 2Y F 2102 YF City of El Mirage | Budget Book 2023 020 2Y F 910 2Y F Supplies Services Debt Service – Interest/Fees Special Projects Page 187 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Supplies General Government FUEL AND LUBRICANTS 111-5-1591-211 $0 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1591-249 $0 $2,500 $2,500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1591-253 $0 $2,500 $2,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1591-254 $0 $2,000 $3,000 50% $1,000 $0 $9,000 $10,000 11.1% $1,000 $0 $9,000 $10,000 11.1% $1,000 $213,165 $280,000 $325,000 16.1% $45,000 Total General Government: Total Supplies: Services General Government LEGAL SERVICES 111-5-1591-312 CONTRACTED SERVICES 111-5-1591-313 $0 $0 $200,000 N/A $200,000 LIABILITY INSURANCE 111-5-1591-314 $344,416 $374,500 $410,000 9.5% $35,500 PUBLIC DEFENDER SERVICES 111-5-1591-315 $0 $7,500 $7,500 0% $0 PROSECUTOR SERVICES 111-5-1591-316 $118,021 $130,000 $130,000 0% $0 COUNTY JAIL HOUSING 111-5-1591-321 $95,179 $175,000 $175,000 0% $0 CLAIMS 111-5-1591-332 $9,642 $30,000 $30,000 0% $0 TUITION REIMBURSEMENT 111-5-1591-353 $10,741 $100,000 $30,000 -70% -$70,000 PROPERTY TAXES 111-5-1591-375 $157 $1,000 $1,000 0% $0 $791,321 $1,098,000 $1,308,500 19.2% $210,500 $791,321 $1,098,000 $1,308,500 19.2% $210,500 $58,517 $0 $0 0% $0 Total General Government: Total Services: Special Projects General Government SPECIAL EVENTS 111-5-1591-410 SPECIAL PROJECTS 111-5-1591-418 Total General Government: Total Special Projects: $0 $3,268,000 $9,820,000 200.5% $6,552,000 $58,517 $3,268,000 $9,820,000 200.5% $6,552,000 $58,517 $3,268,000 $9,820,000 200.5% $6,552,000 Capital Outlays/Projects General Government VEHICLES 111-5-1591-650 $71,500 N/A $71,500 LAND 111-5-1591-660 $470,000 N/A $470,000 Total General Government: $0 $0 $541,500 N/A $541,500 Total Capital Outlays/Projects: $0 $0 $541,500 N/A $541,500 $900,000 N/A $900,000 Debt Service – Interest/Fees General Government OPERATING CONTINGENCIES 111-5-1591-910 Total General Government: $0 $0 $900,000 N/A $900,000 Total Debt Service – Interest/Fees: $0 $0 $900,000 N/A $900,000 Transfers and Contingencies City of El Mirage | Budget Book 2023 Page 188 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change General Government CONTINGENCY 111-5-1591-920 $98,387 $500,000 $300,000 -40% -$200,000 TRANSFER OUT 111-5-1591-950 $1,076,000 $702,000 $1,478,000 110.5% $776,000 Total General Government: $1,174,387 $1,202,000 $1,778,000 47.9% $576,000 Total Transfers and Contingencies: $1,174,387 $1,202,000 $1,778,000 47.9% $576,000 $2,024,225 $5,577,000 $14,358,000 157.5% $8,781,000 Total Expense Objects: Significant Budget Changes Tuition Reimbursement was reduced by $70,000 to align with actual spending. Contracted Services increased to move the YMCA cost from a special project line and add additional for after school at the schools program. Special Projects increased by $7,720,000 mainly due to potential ASRS Prefunding as well as $2,000,000 for PSPRS Contribution and $100,000 for redevelopment plan for CDBG area. City of El Mirage | Budget Book 2023 Page 189 Development Services The Development Services Department ensures responsible planning within the current and future city limits by providing 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 2023 Page 190 Expenditures Summary $2,033,500 -$2,699,000 (-57.03% vs. prior year) Development Services Proposed and Historical Budget vs. Actual $5M $4M $3M $2M $1M $0 FY2019 FY2020 FY2021 Actual City of El Mirage | Budget Book 2023 FY2022 FY2023 Budgeted Page 191 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies (4%) Capital Outlays/Projects (4.8%) Special Projects (11.3%) Services (12.1%) Personnel Services (67.7%) Budgeted and Historical Expenditures by Expense Type 4 3.5 3 2.5 s n oi l li M 2 1.5 1 0.5 0 Services 320 2Y F City of El Mirage | Budget Book 2023 Special Projects 220 2Y F Capital Outlays/Projects 120 2Y F 020 2Y F 910 2Y F Supplies Personnel Services Page 192 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services General Government SALARIES AND WAGES 111-5-1612-110 $263,260 $269,000 $286,000 6.3% $17,000 COMP TIME 111-5-1612-117 $2 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1612-120 $33,654 $37,000 $38,000 2.7% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1612-130 $15,721 $17,000 $18,000 5.9% $1,000 MEDICARE CONTRIBUTION 111-5-1612-131 $3,677 $4,000 $5,000 25% $1,000 ASRS CONTRIBUTION 111-5-1612-132 $29,387 $32,000 $33,000 3.1% $1,000 DEFERRED COMPENSATION 111-5-1612-134 $0 $7,000 $7,500 7.1% $500 WORKERS COMPENSATION 111-5-1612-140 $596 $3,000 $3,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1612-141 $161 $2,000 $2,000 0% $0 SALARIES AND WAGES 111-5-1613-110 $240,963 $307,000 $310,000 1% $3,000 OVERTIME 111-5-1613-111 $0 $5,000 $5,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1613-120 $34,777 $52,000 $38,000 -26.9% -$14,000 SOCIAL SECURITY CONTRIBUTION 111-5-1613-130 $14,339 $20,000 $20,000 0% $0 MEDICARE CONTRIBUTION 111-5-1613-131 $3,354 $5,000 $5,000 0% $0 ASRS CONTRIBUTION 111-5-1613-132 $28,728 $40,000 $39,000 -2.5% -$1,000 WORKERS COMPENSATION 111-5-1613-140 $3,046 $4,000 $5,000 25% $1,000 UNEMPLOYMENT INSURANCE 111-5-1613-141 $167 $2,000 $2,000 0% $0 SALARIES AND WAGES 111-5-1614-110 $167,292 $176,000 $187,000 6.3% $11,000 OVERTIME 111-5-1614-111 $0 $3,000 $3,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1614-120 $15,268 $17,000 $17,000 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-1614-130 $10,025 $12,000 $12,000 0% $0 MEDICARE CONTRIBUTION 111-5-1614-131 $2,344 $3,000 $3,000 0% $0 ASRS CONTRIBUTION 111-5-1614-132 $20,447 $23,000 $24,000 4.3% $1,000 WORKERS COMPENSATION 111-5-1614-140 $2,761 $3,000 $4,000 33.3% $1,000 UNEMPLOYMENT INSURANCE 111-5-1614-141 $120 $1,000 $1,000 0% $0 SALARIES AND WAGES 111-5-1615-110 $162,226 $216,000 $223,000 3.2% $7,000 OVERTIME 111-5-1615-111 $11,186 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1615-120 $17,288 $37,000 $24,000 -35.1% -$13,000 SOCIAL SECURITY CONTRIBUTION 111-5-1615-130 $10,601 $14,000 $15,000 7.1% $1,000 MEDICARE CONTRIBUTION 111-5-1615-131 $2,479 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 111-5-1615-132 $20,172 $29,000 $30,000 3.4% $1,000 WORKERS COMPENSATION 111-5-1615-140 $1,839 $3,000 $3,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1615-141 $134 $1,000 $1,000 0% $0 $1,116,013 $1,358,000 $1,377,500 1.4% $19,500 $1,116,013 $1,358,000 $1,377,500 1.4% $19,500 $0 $500 N/A $500 Total General Government: Total Personnel Services: Supplies General Government FUEL AND LUBRICANTS 111-5-1612-211 OFFICE SUPPLIES 111-5-1612-230 $412 $500 $1,000 100% $500 COMPUTER/PRINTER SUPPLIES 111-5-1612-232 $339 $500 $500 0% $0 City of El Mirage | Budget Book 2023 Page 193 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change UNIFORMS 111-5-1612-233 $500 N/A $500 EQUIPMENT/FURNITURE PURCHASE 111-5-1612-237 $0 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1612-248 $1,976 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1612-249 $401 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1612-254 $6,361 $6,000 $6,000 0% $0 SOFTWARE MAINT CONTRACT 111-5-1612-265 $0 $36,500 N/A $36,500 SMALL TOOLS/EQUIP/PARTS 111-5-1613-210 $32 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1613-211 $2,356 $1,500 $1,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1613-213 $0 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1613-230 $81 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1613-232 $422 $1,000 $500 -50% -$500 UNIFORMS 111-5-1613-233 $500 N/A $500 EQUIPMENT/FURNITURE PURCHASE 111-5-1613-237 $522 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1613-248 $2,013 $4,000 $4,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1613-249 $169 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1613-253 $1,050 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1613-254 $2,702 $3,000 $3,000 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1614-210 $69 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1614-211 $1,485 $3,500 $3,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1614-213 $0 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1614-230 $151 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1614-232 $337 $500 $500 0% $0 UNIFORMS 111-5-1614-233 $1,152 $2,000 $2,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1614-237 $229 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1614-249 $318 $500 $500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1614-253 $1,032 $2,500 $2,500 0% $0 SMALL TOOLS/EQUIP/PARTS 111-5-1615-210 $0 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1615-211 $2,098 $1,500 $2,000 33.3% $500 SAFETY EQUIPMENT/SUPPLIES 111-5-1615-213 $0 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1615-230 $164 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1615-232 $136 $500 $500 0% $0 UNIFORMS 111-5-1615-233 $508 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1615-237 $0 $1,500 $1,000 -33.3% -$500 OPERATING MATERIAL & SUPPLIES 111-5-1615-249 $136 $1,000 $1,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1615-253 Total General Government: Total Supplies: $510 $1,500 $1,500 0% $0 $27,157 $42,500 $80,500 89.4% $38,000 $27,157 $42,500 $80,500 89.4% $38,000 Services General Government PROFESSIONAL SERVICES 111-5-1612-311 $41,731 $72,000 $20,000 -72.2% -$52,000 CONTRACTED SERVICES 111-5-1612-313 $62 $0 $0 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1612-351 $410 $1,000 $1,000 0% $0 PRINTING COST 111-5-1612-360 $271 $500 $500 0% $0 City of El Mirage | Budget Book 2023 Page 194 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change PUBLISHING/ADVERTISEMENT COST 111-5-1612-361 $4,088 $1,500 $2,000 33.3% $500 MAILING COST 111-5-1612-362 $1,025 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1612-370 $993 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1612-381 $1,275 $1,500 $1,500 0% $0 PROFESSIONAL SERVICES 111-5-1613-311 $165,962 $46,500 $100,000 115.1% $53,500 TRAVEL AND PER DIEM 111-5-1613-350 $0 $0 $1,000 N/A $1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1613-351 $0 $1,500 $1,000 -33.3% -$500 MAILING COST 111-5-1613-362 $155 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1613-370 $93 $1,500 $1,500 0% $0 WIRELESS COMMUNICATIONS 111-5-1613-381 $2,219 $2,500 $2,500 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1614-351 $0 $1,500 $1,500 0% $0 PRINTING COST 111-5-1614-360 $106 $1,000 $1,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1614-361 $0 $500 $500 0% $0 MAILING COST 111-5-1614-362 $318 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1614-370 $150 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1614-381 $3,142 $2,000 $2,000 0% $0 CONTRACTED SERVICES 111-5-1615-313 $128,463 $45,000 $100,000 122.2% $55,000 CONFERENCE,SEMINARS & TRAINING 111-5-1615-351 $669 $1,500 $1,500 0% $0 PRINTING COST 111-5-1615-360 $220 $1,000 $1,000 0% $0 MAILING COST 111-5-1615-362 $27 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1615-370 $421 $1,000 $1,000 0% $0 MISCELLANEOUS EXPENSES 111-5-1615-377 $0 $2,000 $2,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1615-381 $1,617 $2,000 $2,000 0% $0 $353,414 $189,500 $247,000 30.3% $57,500 $353,414 $189,500 $247,000 30.3% $57,500 Total General Government: Total Services: Special Projects General Government SPECIAL PROJECTS 111-5-1613-418 $0 $150,000 $110,500 -26.3% -$39,500 NEIGHBORHOOD REVITILIZATION 111-5-1614-420 $4,883 $20,000 $20,000 0% $0 SPECIAL PROJECTS 111-5-1615-418 $0 $50,000 $100,000 100% $50,000 $4,883 $220,000 $230,500 4.8% $10,500 $4,883 $220,000 $230,500 4.8% $10,500 $0 $36,500 $0 -100% -$36,500 Total General Government: Total Special Projects: Capital Outlays/Projects General Government CAPITAL EQUIPMENT PURCHASE 111-5-1612-617 VEHICLES 111-5-1613-650 $33,897 $35,000 $0 -100% -$35,000 BUILDINGS AND IMPROVEMENTS 111-5-1613-656 $298,343 $2,751,000 $0 -100% -$2,751,000 LAND IMPROVEMENTS 111-5-1613-658 $100,000 $98,000 -2% -$2,000 VEHICLES 111-5-1615-650 $27,998 $0 $0 0% $0 $360,238 $2,922,500 $98,000 -96.6% -$2,824,500 $360,238 $2,922,500 $98,000 -96.6% -$2,824,500 $1,861,705 $4,732,500 $2,033,500 -57% -$2,699,000 Total General Government: Total Capital Outlays/Projects: Total Expense Objects: City of El Mirage | Budget Book 2023 Page 195 Expenditures by Function Budgeted Expenditures by Function Code Compliance (14.2%) Engineering (37%) Development Services Administration (23%) Building Safety (25.9%) Budgeted and Historical Expenditures by Function 4 3.5 3 2.5 s n oi l li M 2 1.5 1 0.5 0 City of El Mirage | Budget Book 2023 Building Safety 320 2Y F Development Services Administration 220 2Y F 120 2Y F 020 2Y F 910 2Y F Code Compliance Engineering Page 196 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expenditures General Government Development Development Services Development Services Administration Personnel Services SALARIES AND WAGES 111-5-1612-110 $263,260 $269,000 $286,000 6.3% $17,000 COMP TIME 111-5-1612-117 $2 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1612-120 $33,654 $37,000 $38,000 2.7% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-1612-130 $15,721 $17,000 $18,000 5.9% $1,000 MEDICARE CONTRIBUTION 111-5-1612-131 $3,677 $4,000 $5,000 25% $1,000 ASRS CONTRIBUTION 111-5-1612-132 $29,387 $32,000 $33,000 3.1% $1,000 DEFERRED COMPENSATION 111-5-1612-134 $0 $7,000 $7,500 7.1% $500 WORKERS COMPENSATION 111-5-1612-140 $596 $3,000 $3,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1612-141 $161 $2,000 $2,000 0% $0 $346,458 $371,000 $392,500 5.8% $21,500 Total Personnel Services: Supplies FUEL AND LUBRICANTS 111-5-1612-211 $0 $500 N/A $500 OFFICE SUPPLIES 111-5-1612-230 $412 $500 $1,000 100% $500 COMPUTER/PRINTER SUPPLIES 111-5-1612-232 $339 $500 $500 0% $0 UNIFORMS 111-5-1612-233 $500 N/A $500 EQUIPMENT/FURNITURE PURCHASE 111-5-1612-237 $0 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1612-248 $1,976 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1612-249 $401 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1612-254 $6,361 $6,000 $6,000 0% $0 SOFTWARE MAINT CONTRACT 111-5-1612-265 $0 $36,500 N/A $36,500 Total Supplies: $9,488 $10,500 $48,500 361.9% $38,000 Services PROFESSIONAL SERVICES 111-5-1612-311 $41,731 $72,000 $20,000 -72.2% -$52,000 CONTRACTED SERVICES 111-5-1612-313 $62 $0 $0 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-1612-351 $410 $1,000 $1,000 0% $0 PRINTING COST 111-5-1612-360 $271 $500 $500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1612-361 $4,088 $1,500 $2,000 33.3% $500 MAILING COST 111-5-1612-362 $1,025 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1612-370 $993 $1,000 $1,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1612-381 Total Services: $1,275 $1,500 $1,500 0% $0 $49,854 $78,000 $26,500 -66% -$51,500 $0 $36,500 $0 -100% -$36,500 $0 $36,500 $0 -100% -$36,500 $405,799 $496,000 $467,500 -5.7% -$28,500 Capital Outlays/Projects CAPITAL EQUIPMENT PURCHASE Total Capital Outlays/Projects: Total Development Services Administration: City of El Mirage | Budget Book 2023 111-5-1612-617 Page 197 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Engineering Personnel Services SALARIES AND WAGES 111-5-1613-110 $240,963 $307,000 $310,000 1% $3,000 OVERTIME 111-5-1613-111 $0 $5,000 $5,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1613-120 $34,777 $52,000 $38,000 -26.9% -$14,000 SOCIAL SECURITY CONTRIBUTION 111-5-1613-130 $14,339 $20,000 $20,000 0% $0 MEDICARE CONTRIBUTION 111-5-1613-131 $3,354 $5,000 $5,000 0% $0 ASRS CONTRIBUTION 111-5-1613-132 $28,728 $40,000 $39,000 -2.5% -$1,000 WORKERS COMPENSATION 111-5-1613-140 $3,046 $4,000 $5,000 25% $1,000 UNEMPLOYMENT INSURANCE 111-5-1613-141 $167 $2,000 $2,000 0% $0 $325,374 $435,000 $424,000 -2.5% -$11,000 Total Personnel Services: Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1613-210 $32 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1613-211 $2,356 $1,500 $1,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1613-213 $0 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1613-230 $81 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1613-232 $422 $1,000 $500 -50% -$500 UNIFORMS 111-5-1613-233 $500 N/A $500 EQUIPMENT/FURNITURE PURCHASE 111-5-1613-237 $522 $500 $500 0% $0 SOFTWARE PURCHASE 111-5-1613-248 $2,013 $4,000 $4,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1613-249 $169 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1613-253 $1,050 $1,000 $1,000 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-1613-254 Total Supplies: $2,702 $3,000 $3,000 0% $0 $9,346 $13,000 $13,000 0% $0 Services PROFESSIONAL SERVICES 111-5-1613-311 $165,962 $46,500 $100,000 115.1% $53,500 TRAVEL AND PER DIEM 111-5-1613-350 $0 $0 $1,000 N/A $1,000 CONFERENCE,SEMINARS & TRAINING 111-5-1613-351 $0 $1,500 $1,000 -33.3% -$500 MAILING COST 111-5-1613-362 $155 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1613-370 $93 $1,500 $1,500 0% $0 WIRELESS COMMUNICATIONS 111-5-1613-381 Total Services: $2,219 $2,500 $2,500 0% $0 $168,428 $52,500 $106,500 102.9% $54,000 $0 $150,000 $110,500 -26.3% -$39,500 $0 $150,000 $110,500 -26.3% -$39,500 Special Projects SPECIAL PROJECTS 111-5-1613-418 Total Special Projects: Capital Outlays/Projects VEHICLES 111-5-1613-650 $33,897 $35,000 $0 -100% -$35,000 BUILDINGS AND IMPROVEMENTS 111-5-1613-656 $298,343 $2,751,000 $0 -100% -$2,751,000 LAND IMPROVEMENTS 111-5-1613-658 $100,000 $98,000 -2% -$2,000 $332,240 $2,886,000 $98,000 -96.6% -$2,788,000 $835,387 $3,536,500 $752,000 -78.7% -$2,784,500 Total Capital Outlays/Projects: Total Engineering: City of El Mirage | Budget Book 2023 Page 198 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Code Compliance Personnel Services SALARIES AND WAGES 111-5-1614-110 $187,000 6.3% $11,000 OVERTIME 111-5-1614-111 $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1614-120 $15,268 $3,000 $3,000 0% $0 $17,000 $17,000 0% $0 SOCIAL SECURITY CONTRIBUTION 111-5-1614-130 $10,025 $12,000 $12,000 0% $0 MEDICARE CONTRIBUTION 111-5-1614-131 $2,344 $3,000 $3,000 0% $0 ASRS CONTRIBUTION WORKERS COMPENSATION 111-5-1614-132 $20,447 $23,000 $24,000 4.3% $1,000 111-5-1614-140 $2,761 $3,000 $4,000 33.3% $1,000 UNEMPLOYMENT INSURANCE 111-5-1614-141 $120 $1,000 $1,000 0% $0 $218,256 $238,000 $251,000 5.5% $13,000 Total Personnel Services: $167,292 $176,000 Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1614-210 $69 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1614-211 $1,485 $3,500 $3,500 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-1614-213 $0 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1614-230 $151 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1614-232 $337 $500 $500 0% $0 UNIFORMS 111-5-1614-233 $1,152 $2,000 $2,000 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1614-237 $229 $500 $500 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-1614-249 $318 $500 $500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1614-253 Total Supplies: $1,032 $2,500 $2,500 0% $0 $4,772 $11,000 $11,000 0% $0 Services CONFERENCE,SEMINARS & TRAINING 111-5-1614-351 $0 $1,500 $1,500 0% $0 PRINTING COST 111-5-1614-360 $106 $1,000 $1,000 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-1614-361 $0 $500 $500 0% $0 MAILING COST 111-5-1614-362 $318 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1614-370 $150 $500 $500 0% $0 WIRELESS COMMUNICATIONS 111-5-1614-381 $3,142 $2,000 $2,000 0% $0 $3,716 $6,000 $6,000 0% $0 $4,883 $20,000 $20,000 0% $0 Total Special Projects: $4,883 $20,000 $20,000 0% $0 Total Code Compliance: $231,627 $275,000 $288,000 4.7% $13,000 Total Services: Special Projects NEIGHBORHOOD REVITILIZATION 111-5-1614-420 Building Safety Personnel Services SALARIES AND WAGES 111-5-1615-110 $162,226 $216,000 $223,000 3.2% $7,000 OVERTIME 111-5-1615-111 $11,186 $10,000 $10,000 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-1615-120 $17,288 $37,000 $24,000 -35.1% -$13,000 City of El Mirage | Budget Book 2023 Page 199 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change SOCIAL SECURITY CONTRIBUTION 111-5-1615-130 $10,601 $14,000 $15,000 7.1% $1,000 MEDICARE CONTRIBUTION 111-5-1615-131 $2,479 $4,000 $4,000 0% $0 ASRS CONTRIBUTION 111-5-1615-132 $20,172 $29,000 $30,000 3.4% $1,000 WORKERS COMPENSATION 111-5-1615-140 $1,839 $3,000 $3,000 0% $0 UNEMPLOYMENT INSURANCE 111-5-1615-141 $134 $1,000 $1,000 0% $0 $225,925 $314,000 $310,000 -1.3% -$4,000 Total Personnel Services: Supplies SMALL TOOLS/EQUIP/PARTS 111-5-1615-210 $0 $500 $500 0% $0 FUEL AND LUBRICANTS 111-5-1615-211 $2,098 $1,500 $2,000 33.3% $500 SAFETY EQUIPMENT/SUPPLIES 111-5-1615-213 $0 $500 $500 0% $0 OFFICE SUPPLIES 111-5-1615-230 $164 $500 $500 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-1615-232 $136 $500 $500 0% $0 UNIFORMS 111-5-1615-233 $508 $500 $500 0% $0 EQUIPMENT/FURNITURE PURCHASE 111-5-1615-237 $0 $1,500 $1,000 -33.3% -$500 OPERATING MATERIAL & SUPPLIES 111-5-1615-249 $136 $1,000 $1,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-1615-253 $510 $1,500 $1,500 0% $0 $3,551 $8,000 $8,000 0% $0 Total Supplies: Services CONTRACTED SERVICES 111-5-1615-313 $128,463 $45,000 $100,000 122.2% $55,000 CONFERENCE,SEMINARS & TRAINING 111-5-1615-351 $669 $1,500 $1,500 0% $0 PRINTING COST 111-5-1615-360 $220 $1,000 $1,000 0% $0 MAILING COST 111-5-1615-362 $27 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-1615-370 $421 $1,000 $1,000 0% $0 MISCELLANEOUS EXPENSES 111-5-1615-377 $0 $2,000 $2,000 0% $0 WIRELESS COMMUNICATIONS 111-5-1615-381 $1,617 $2,000 $2,000 0% $0 $131,416 $53,000 $108,000 103.8% $55,000 Total Services: Special Projects SPECIAL PROJECTS 111-5-1615-418 Total Special Projects: $0 $50,000 $100,000 100% $50,000 $0 $50,000 $100,000 100% $50,000 Capital Outlays/Projects VEHICLES $27,998 $0 $0 0% $0 $27,998 $0 $0 0% $0 Total Building Safety: $388,891 $425,000 $526,000 23.8% $101,000 Total Development Services: $1,861,705 $4,732,500 $2,033,500 -57% -$2,699,000 Total Development: $1,861,705 $4,732,500 $2,033,500 -57% -$2,699,000 Total General Government: $1,861,705 $4,732,500 $2,033,500 -57% -$2,699,000 $1,861,705 $4,732,500 $2,033,500 -57% -$2,699,000 Total Capital Outlays/Projects: Total Expenditures: City of El Mirage | Budget Book 2023 111-5-1615-650 Page 200 Significant Changes Engineering added a Special Project of $60,500 for an emergency preemption system. Building Safety increased Contracted Services by $55,000 to assist staff with the increased volume of work due to new development. Building Safety increased Special Projects by $50,000 to abate properties identified by Code Enforcement and the Fire Department. Accomplishments The City has partnered with Maricopa County Library District to construct a new library space by renovating a former fire station, 13513 N. El Mirage Road. Features include a 1,100 square-foot programming room and 1,140 square-foot computer lab. At more than 7,000 square feet, the new library will be three times larger than the current library. Flashing yellow left-turn arrows were installed at eight signalized intersections within the City, replacing the green ball on permissive left-turn movements and conveying the need to yield. The intersection at Dysart Road and Acoma was improved by constructing a flashing-yellow traffic signal, lane enhancements, new ramps and crosswalks. A comprehensive review and update to the zoning and land use code ensures compatible land use and can also stimulate development. A Code Enforcement and Fire Department partnership was created to address vacant, blighted buildings. With 23 structures identified, property owners were prompted to remove/rehabilitate the buildings. 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. Performance Program Strategic Initiative Program Performance Target Actual FY 2021 Actual FY 2022 Projected FY 2023 Effective Government Number of Engineering permits submitted 150 223 129 150 Effective Government Number of Engineering permits approved 110 114 108 110 Superior Infrastructure Number of CIPs Completed on-time in the fiscal year 6 1 3 6 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. CIP is measured on-time if it is completed in the estimated fiscal year. City of El Mirage | Budget Book 2023 Page 201 Police The El Mirage Police Department is dedicated to providing professional police service and a safe, secure community for the residents of El Mirage. 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 2023 Page 202 Expenditures Summary $11,988,000 $617,000 (5.43% vs. prior year) Police Proposed and Historical Budget vs. Actual $15M $12.5M $10M $7.5M $5M $2.5M $0 FY2019 FY2020 FY2021 Actual City of El Mirage | Budget Book 2023 FY2022 FY2023 Budgeted Page 203 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (0.6%) Supplies (5.9%) Capital Outlays/Projects (7.3%) Services (9.9%) Personnel Services (76.3%) Budgeted and Historical Expenditures by Expense Type 15 12.5 10 s n oi l li M 7.5 5 2.5 0 Services 320 2Y F City of El Mirage | Budget Book 2023 Capital Outlays/Projects 220 2Y F Supplies 2102 YF 020 2Y F 910 2Y F Special Projects Personnel Services Page 204 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services Public Safety SALARIES AND WAGES 111-5-2111-110 $4,791,541 $5,627,000 $6,105,000 8.5% $478,000 OVERTIME 111-5-2111-111 $420,456 $410,000 $600,000 46.3% $190,000 HOLIDAY PAY 111-5-2111-112 $188,691 $178,000 $202,000 13.5% $24,000 ON CALL PAY 111-5-2111-116 $0 $2,000 $2,000 0% $0 COMP TIME 111-5-2111-117 $56,881 $0 $0 0% $0 HEALTH-LIFE-DENTAL INSURANCE 111-5-2111-120 $728,934 $893,000 $1,031,000 15.5% $138,000 CANCER INSURANCE 111-5-2111-121 $2,450 $4,000 $5,000 25% $1,000 SOCIAL SECURITY CONTRIBUTION 111-5-2111-130 $327,457 $376,000 $426,000 13.3% $50,000 MEDICARE CONTRIBUTION 111-5-2111-131 $76,896 $89,000 $101,000 13.5% $12,000 ASRS CONTRIBUTION 111-5-2111-132 $139,614 $169,000 $164,000 -3% -$5,000 PUBLIC SAFTEY CONTRIBUTION 111-5-2111-133 $1,334,619 $1,585,000 $2,073,000 30.8% $488,000 DEFERRED COMPENSATION 111-5-2111-134 $41,707 $52,500 $51,000 -2.9% -$1,500 WORKERS COMPENSATION 111-5-2111-140 $187,494 $194,000 $222,000 14.4% $28,000 UNEMPLOYMENT INSURANCE 111-5-2111-141 $2,889 $20,000 $23,000 15% $3,000 LABOR DISTRIBUTION 111-5-2111-199 -$387,263 -$426,000 -$1,862,500 337.2% -$1,436,500 Total Public Safety: $7,912,367 $9,173,500 $9,142,500 -0.3% -$31,000 Total Personnel Services: $7,912,367 $9,173,500 $9,142,500 -0.3% -$31,000 Supplies Public Safety FUEL AND LUBRICANTS 111-5-2111-211 $76,574 $105,000 $173,500 65.2% $68,500 MEDICAL EQUIPMENT/SUPPLIES 111-5-2111-212 $1,088 $0 $0 0% $0 AMMUNITION/GUNS & SUPPLIES 111-5-2111-215 $18,234 $20,000 $27,500 37.5% $7,500 K9 EXPENSES 111-5-2111-216 $4,009 $10,000 $17,000 70% $7,000 OFFICE SUPPLIES 111-5-2111-230 $4,475 $6,000 $6,000 0% $0 COMPUTER/PRINTER SUPPLIES 111-5-2111-232 $3,107 $8,000 $10,000 25% $2,000 UNIFORMS 111-5-2111-233 $66,905 $77,500 $81,500 5.2% $4,000 EQUIPMENT/FURNITURE PURCHASE 111-5-2111-237 $17,542 $25,000 $25,000 0% $0 PUBLIC EDUCATION 111-5-2111-240 $543 $5,000 $5,000 0% $0 SOFTWARE PURCHASE 111-5-2111-248 $1,732 $2,000 $2,000 0% $0 OPERATING MATERIAL & SUPPLIES 111-5-2111-249 $13,965 $15,000 $15,000 0% $0 BUILDING MAINTENANCE/REPAIRS 111-5-2111-250 $14,871 $0 $0 0% $0 COMM EQUIP MAINTENANCE/REPAIRS 111-5-2111-252 $147 $2,000 $2,000 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-2111-253 $68,859 $76,500 $76,500 0% $0 COPIER USAGE/SUPPLIES/MAINT 111-5-2111-254 $2,233 $2,500 $2,500 0% $0 DATA INFRASTRUCTURE SERVICES 111-5-2111-263 $49,622 $62,000 $60,000 -3.2% -$2,000 SOFTWARE MAINT CONTRACT 111-5-2111-265 $137,524 $192,500 $201,500 4.7% $9,000 $481,431 $609,000 $705,000 15.8% $96,000 $481,431 $609,000 $705,000 15.8% $96,000 Total Public Safety: Total Supplies: Services City of El Mirage | Budget Book 2023 Page 205 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Public Safety CONTRACTED SERVICES 111-5-2111-313 $10,168 $10,000 $14,000 40% $4,000 ANIMAL CONTROL 111-5-2111-322 $91,576 $94,500 $97,500 3.2% $3,000 EQUIPMENT RENT/LEASES 111-5-2111-328 $521 $2,000 $2,000 0% $0 OTHER OUTSIDE SERVICES 111-5-2111-349 $9,725 $16,000 $19,000 18.8% $3,000 TRAVEL AND PER DIEM 111-5-2111-350 $2,081 $23,000 $25,000 8.7% $2,000 CONFERENCE,SEMINARS & TRAINING 111-5-2111-351 $8,339 $21,500 $23,000 7% $1,500 DISPATCH SERVICES 111-5-2111-357 $817,718 $744,000 $920,500 23.7% $176,500 PRINTING COST 111-5-2111-360 $1,114 $4,000 $5,000 25% $1,000 PUBLISHING/ADVERTISEMENT COST 111-5-2111-361 $0 $500 $500 0% $0 MAILING COST 111-5-2111-362 $3,180 $5,500 $5,500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-2111-370 $3,017 $5,000 $7,000 40% $2,000 SUBSCRIPTIONS 111-5-2111-371 $1 $0 $0 0% $0 WIRELESS COMMUNICATIONS 111-5-2111-381 $53,823 $59,000 $65,000 10.2% $6,000 $1,001,262 $985,000 $1,184,000 20.2% $199,000 $1,001,262 $985,000 $1,184,000 20.2% $199,000 Total Public Safety: Total Services: Special Projects Public Safety SPECIAL EVENTS 111-5-2111-410 $0 $2,500 $2,500 0% $0 SPECIAL PROJECTS 111-5-2111-418 $97,096 $75,000 $62,500 -16.7% -$12,500 VOLUNTEER PROGRAM 111-5-2111-444 $280 $2,500 $2,500 0% $0 EXPLORER PROGRAM 111-5-2111-445 $1,325 $10,000 $10,000 0% $0 Total Public Safety: $98,701 $90,000 $77,500 -13.9% -$12,500 Total Special Projects: $98,701 $90,000 $77,500 -13.9% -$12,500 Capital Outlays/Projects Public Safety CAPITAL EQUIPMENT PURCHASE 111-5-2111-617 $67,454 $51,500 $317,500 516.5% $266,000 VEHICLES 111-5-2111-650 $197,823 $417,000 $522,000 25.2% $105,000 BUILDINGS AND IMPROVEMENTS 111-5-2111-656 $105,386 $25,000 $39,500 58% $14,500 LAND IMPROVEMENTS 111-5-2111-658 $0 $20,000 $0 -100% -$20,000 $370,663 $513,500 $879,000 71.2% $365,500 $370,663 $513,500 $879,000 71.2% $365,500 $9,864,424 $11,371,000 $11,988,000 5.4% $617,000 Total Public Safety: Total Capital Outlays/Projects: Total Expense Objects: Significant Changes Fuel and Lubricants increased by $68,500 to accommodate for the increased price of fuel and additional vehicles. Dispatch Services increased by $176,000 due to increased cost of service and additional dispatcher. Special Projects including rifle accessories and emergency preemption signals for vehicles and other projects add to a total of $62,500 Police added three full-time equivalent positions for Police Lieutenant, Program Technician and School Resource Officer. City of El Mirage | Budget Book 2023 Page 206 Accomplishments By law, some evidence must be retained for 100 years, and some can be released upon adjudication or for other reasons. Over the last five years22,398 items entered the property room and 22,077 exited, resulting in a 98% purge rate, preventing costly facility expansion. The department received approval from the Arizona State Library and Archives Department to allow maintenance of electronic copies of documents for reports and supporting documentation. The EMPD successfully passed the Department of Public Safety's stringent guidelines, becoming one of the few certified Arizona National Incident-Based Reporting System (NIBRS) compliant police agencies in the state. More than 9,000 historical reports and records were meticulously sorted, purged and reorganized through the NCHIP grant program. El Mirage police responded to an average of 1,107 calls for service per month and averaged 1,045 officer-initiated activities monthly.* Officers averaged 102 arrests per month along with30 warrant arrests. Many crime categories were down, including burglaries which decreased 40%, with total property crimes down 21% from January to November 2021. *Crime statistics are published monthly on the City's website. Objectives To reduce burglaries by 5% over previous calendar year, the Police Department intends to utilize newly implemented community based programs, personnel, and technology, which will help residents feel safer in their homes and neighborhood. The Police Department will strive to maintain full staffing levels, in an effort to continue an under five minute response time to Priority 1 Emergency Calls, which will assist in preserving the safety and wellbeing of it's residents. Through continued and consistent traffic enforcement efforts, the Police Department intends to reduce injury collisions within the city by 5% over the previous calendar year resulting in creating safer roadways for residents. Program Performance Strategic Initiative Performance Measure Safe Community Safe Community Safe Community Criminal statistics are gathered, reviewed and reported. A significant increase in burglaries by area or time can be monitored for possible deployment of additional efforts/resources. Target 66 Actual FY21 Actual FY22 (CY20) 123 (CY21) 70 Priority 1 reports are gathered, reviewed and reported. Any significant increase in response time will be 4:20 minutes (CY20) 4:20 (CY21) 4:22 monitored to determine if immediate course of action needed. Traffic collisions involving fatalities and injuries are gathered, reviewed and reported. Significant increase in injury collisions will be reviewed for identifiable 64 (CY20) 90 (CY21) 68 causes to determine if adjustments to traffic enforcement are needed. Projected FY23 50 4:21 76 Analysis of Program Performance: 1. With the implementation of Virtual Block Watch, Watch Your Car Program, Social Media provided community education, Neighborhood Enforcement Team, and a Community Relations Officer, the department will effectively reduce percentage of burglaries helping residents feel safer in their neighborhood. 2. With additional positions, referal bonuses, and continuous efforts by Police Administration, the department will strive to maintain full staffing levels. The department will utilize over-hire opportunities as they are available. This will help ensure response time is maintained at under five minutes for Priority 1 calls which preserves the safety and wellbeing of residents. 3. The department will maintain consistent traffic enforcement efforts within the city. Traffic enforcement efforts should reduce the number and severity of injury collisions. City of El Mirage | Budget Book 2023 Page 207 City of El Mirage | Budget Book 2023 Page 208 Fire The El Mirage Fire Department 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. The 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 2023 Page 209 Expenditures Summary $5,633,500 $774,000 (15.93% vs. prior year) Fire Proposed and Historical Budget vs. Actual $6M $5M $4M $3M $2M $1M $0 FY2019 FY2020 Actual City of El Mirage | Budget Book 2023 FY2021 Budgeted FY2022 FY2023 Over Budget Page 210 Expenditures by Expense Type Budgeted Expenditures by Expense Type Special Projects (0.6%) Supplies (5.5%) Services (6.9%) Capital Outlays/Projects (7.3%) Personnel Services (79.8%) Budgeted and Historical Expenditures by Expense Type 6 5 4 s n oi l li M 3 2 1 0 Capital Outlays/Projects 320 2Y F City of El Mirage | Budget Book 2023 Services 220 2Y F Supplies 2102 YF 020 2Y F 910 2Y F Special Projects Personnel Services Page 211 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Expense Objects Personnel Services Public Safety SALARIES AND WAGES 111-5-2511-110 $2,277,909 $2,400,000 $2,787,000 16.1% $387,000 OVERTIME 111-5-2511-111 $268,334 $240,000 $150,000 -37.5% -$90,000 HOLIDAY PAY 111-5-2511-112 $95,267 $112,000 $115,000 2.7% $3,000 MOVE-UP PAY 111-5-2511-113 $255 $6,000 $8,000 33.3% $2,000 FLSA OVERTIME 111-5-2511-119 $112,141 $144,000 $175,000 21.5% $31,000 HEALTH-LIFE-DENTAL INSURANCE 111-5-2511-120 $365,068 $399,000 $511,000 28.1% $112,000 CANCER INSURANCE 111-5-2511-121 $1,400 $2,000 $95,000 4,650% $93,000 SOCIAL SECURITY CONTRIBUTION 111-5-2511-130 $2,568 $4,000 $4,000 0% $0 MEDICARE CONTRIBUTION 111-5-2511-131 $38,646 $42,000 $47,000 11.9% $5,000 ASRS CONTRIBUTION 111-5-2511-132 $5,662 $7,000 $7,000 0% $0 PUBLIC SAFTEY CONTRIBUTION 111-5-2511-133 $517,018 $526,000 $598,000 13.7% $72,000 DEFERRED COMPENSATION 111-5-2511-134 $28,840 $37,500 $37,000 -1.3% -$500 WORKERS COMPENSATION 111-5-2511-140 $109,273 $112,000 $130,000 16.1% $18,000 UNEMPLOYMENT INSURANCE 111-5-2511-141 $1,327 $9,000 $11,000 22.2% $2,000 LABOR DISTRIBUTION 111-5-2511-199 -$384 -$1,500 -$180,500 11,933.3% -$179,000 Total Public Safety: $3,823,324 $4,039,000 $4,494,500 11.3% $455,500 Total Personnel Services: $3,823,324 $4,039,000 $4,494,500 11.3% $455,500 Supplies Public Safety SMALL TOOLS/EQUIP/PARTS 111-5-2511-210 $7,421 $2,500 $2,500 0% $0 FUEL AND LUBRICANTS 111-5-2511-211 $16,582 $18,000 $28,500 58.3% $10,500 MEDICAL EQUIPMENT/SUPPLIES 111-5-2511-212 $13,829 $15,000 $15,000 0% $0 SAFETY EQUIPMENT/SUPPLIES 111-5-2511-213 $57,429 $47,000 $70,000 48.9% $23,000 OFFICE SUPPLIES 111-5-2511-230 $2,902 $3,000 $3,000 0% $0 BUILDING JANITORIAL SUPPLIES 111-5-2511-231 $6,765 $4,000 $4,500 12.5% $500 COMPUTER/PRINTER SUPPLIES 111-5-2511-232 $4,919 $4,000 $4,000 0% $0 UNIFORMS 111-5-2511-233 $36,584 $34,500 $42,000 21.7% $7,500 EQUIPMENT/FURNITURE PURCHASE 111-5-2511-237 $17,647 $9,000 $9,000 0% $0 PUBLIC EDUCATION 111-5-2511-240 $7,176 $7,500 $10,000 33.3% $2,500 OPERATING MATERIAL & SUPPLIES 111-5-2511-249 $4,215 $2,000 $2,500 25% $500 BUILDING MAINTENANCE/REPAIRS 111-5-2511-250 $39,683 $0 $0 0% $0 COMM EQUIP MAINTENANCE/REPAIRS 111-5-2511-252 $890 $2,500 $2,500 0% $0 VEHICLE MAINTENANCE/REPAIRS 111-5-2511-253 $66,178 $80,000 $98,000 22.5% $18,000 COPIER USAGE/SUPPLIES/MAINT 111-5-2511-254 $1,125 $1,000 $2,500 150% $1,500 EQUIPMENT MAINTENANCE CONTRACT 111-5-2511-261 $6,336 $12,000 $13,000 8.3% $1,000 LIFE SAVING EQUIPMENT REPAIRS 111-5-2511-267 $3,792 $0 $0 0% $0 OTHER MAINTENANCE/REPAIRS 111-5-2511-269 $284 $500 $500 0% $0 $293,758 $242,500 $307,500 26.8% $65,000 $293,758 $242,500 $307,500 26.8% $65,000 Total Public Safety: Total Supplies: City of El Mirage | Budget Book 2023 Page 212 Name Account ID FY2021 Actual FY2022 Budgeted FY2023 Budgeted % Change $ Change Services Public Safety PROFESSIONAL SERVICES 111-5-2511-311 $5,774 $8,500 $9,000 5.9% $500 TECH/SOFTWARE SUPPORT 111-5-2511-325 $238,316 $253,000 $283,000 11.9% $30,000 TRAVEL AND PER DIEM 111-5-2511-350 $5,794 $10,000 $10,000 0% $0 CONFERENCE,SEMINARS & TRAINING 111-5-2511-351 $25,308 $25,000 $45,000 80% $20,000 PARAMEDIC TRAINING 111-5-2511-352 $1,306 $25,000 $25,000 0% $0 PRINTING COST 111-5-2511-360 $436 $500 $500 0% $0 PUBLISHING/ADVERTISEMENT COST 111-5-2511-361 $250 $0 $0 0% $0 MAILING COST 111-5-2511-362 $511 $500 $500 0% $0 DUES-MEMBERSHIPS-FEES 111-5-2511-370 $5,799 $6,500 $6,500 0% $0 WIRELESS COMMUNICATIONS 111-5-2511-381 $9,384 $6,500 $8,000 23.1% $1,500 $292,880 $335,500 $387,500 15.5% $52,000 $292,880 $335,500 $387,500 15.5% $52,000 $0 $89,500 $31,000 -65.4% -$58,500 Total Public Safety: $0 $89,500 $31,000 -65.4% -$58,500 Total Special Projects: $0 $89,500 $31,000 -65.4% -$58,500 Total Public Safety: Total Services: Special Projects Public Safety SPECIAL PROJECTS 111-5-2511-418 Capital Outlays/Projects Public Safety CAPITAL EQUIPMENT PURCHASE 111-5-2511-617 $54,559 $17,000 $162,000 852.9% $145,000 VEHICLES 111-5-2511-650 $0 $0 $251,000 N/A $251,000 BUILDINGS AND IMPROVEMENTS 111-5-2511-656 $0 $136,000 $0 -100% -$136,000 $54,559 $153,000 $413,000 169.9% $260,000 Total Public Safety: Total Capital Outlays/Projects: Total Expense Objects: $54,559 $153,000 $413,000 169.9% $260,000 $4,464,521 $4,859,500 $5,633,500 15.9% $774,000 Significant Changes Fuel and Lubricants increased by $10,500 due to increase price of fuel. Vehicle Maintenance/Repairs increased by $18,000 to prepare for potential delay in vehicle delivery. Conference, Seminars, & Training increased by $20,000 largely due to new firefighters attending the Fire Academy. Personnel increased by 3 full-time equivalent positions. City of El Mirage | Budget Book 2023 Page 213 Accomplishments Data analysis and review of station procedures identified opportunities for improvement in response times. A collaborative effort and commitment by each crew member to implement revised practices directly resulted in a reduction of average in-city response times by 35%over the previous year. Response times in 2020: 6 minutes 29 seconds. Response times in 2021: 4 minutes 41 seconds. El Mirage Fire Department responded to hundreds of emergency medical calls involving suspected or confirmed COVID patients.Additionally, the department coordinated vaccination clinics and testing for City employees. There was a 29% reduction of fire loss in the El Mirage community in2021. The El Mirage Fire Department has increased public education efforts including: presentations and outreach at community schools, fire safety plan reviews and annual fire prevention inspections for businesses. All El Mirage Fire Department personnel attended and completed the nationally recognized “Dare to Lead” leadership training course. Objectives To improve fire and life safety awareness for students in grades K-3, the community risk reduction program will implement Fire PALS (Prevention and Life Safety) training to a minimum of 50% of K-3 students in Dysart Unified District Schools within the COEM in FY 22/23. To increase fire and life safety awareness within the community, EMFD will conduct educational events within the city at a minimum of one time quarterly. To meet current and future needs of the department, and to ensure effective service delivery to the community, development and initial implementation of an EMFD 5-year strategic plan will be completed by June 30,2023. To increase operational readiness, knowledge and skills of emergency response personnel who provide services within the community, EMFD will increase the number of required crew annual training hours by 10% in FY 22/23. Program Performance Strategic Initiative Safe Community Safe Community Safe Community Safe Community Actual FY 2021 Actual FY 2022 DUSD* 50 %) NA- not previously tracked NA- not previously tracked NA- not previously tracked 4 events 4 NA- not previously tracked NA- not previously tracked NA- not previously tracked 1000 educational/service encounters 516 training hours 516 training hours 567 training hours Performance Measure Target # of K-3 students receiving fire and life safety education through Fire PALS presentations in Dysart Unified District Schools within the COEM 700 students: (1400 students K-3 # of fire and life safety events completed # of individial community member educational/service encounters # of combined trainings hours (NFPA and EMS) completed by crew members 1000 567 training hours: (516 Minimum combined Projected FY 2023 700 students hours + 10% increase) Analysis of Program Performance: 1. Increase fire and life safety knowledge and awareness among targeted group. 2. Increase fire and life safety knowledge and awareness within community. 3. Increase fire and life safety knowledge and awareness within community. 4. Increased number of trainings hours completed (both NFPA and EMS). City of El Mirage | Budget Book 2023 Page 214 CAPITAL IMPROVEMENTS City of El Mirage | Budget Book 2023 Page 215 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 Capital Improvement Plan (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 decisionmaking. 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 the 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. 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 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 CIP 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. Capital Improvements: One-year Plan Total Capital Requested $10,608,500 50 Capital Improvement Projects City of El Mirage | Budget Book 2023 Page 216 Total Funding Requested by Department Total Funding Requested by Source Administration (5%) $519,000.00 111 - General (33%) Court (3%) $302,000.00 114 - Court (0%) Development Services (13%) $1,391,500.00 121 - Court Enhancement (1%) Financial Services (0%) $48,000.00 131 - HURF (23%) $1,795,500.00 Fire (12%) $1,248,000.00 148 - CDBG (8%) $600,000.00 Highways and Streets (9%) $954,000.00 149 - Special Projects (7%) $550,000.00 Human Resources (0%) $40,500.00 511 - Water (18%) $1,417,000.00 Information Technology (2%) $162,000.00 541 - Sewer (11%) Non-Departmental (1%) $71,500.00 Police (7%) $751,500.00 Public Works (1%) $127,000.00 Wastewater (7%) $775,000.00 Water (40%) $2,602,500.00 $7,000.00 $60,000.00 $909,500.00 TOTAL $7,941,500.00 $4,218,500.00 TOTAL $10,608,500.00 Capital Costs Breakdown Capital Costs (98%) Operational Costs (2%) TOTAL City of El Mirage | Budget Book 2023 $10,608,500.00 $248,080.00 $10,856,580.00 Page 217 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 2023 Page 218 CIP Summary Activity 62322 62335 62314 62705 62109 62318 62409 62329 62338 62309 62306 62336 62337 62307 62115 62213 62308 62503 62707 62326 62323 62332 62504 62602 62339 62333 62601 62201 62201 62406 62502 62320 62328 62407 62701 62052 62408 62304 62501 62327 62321 62025 62026 62331 62401 62301 62319 62302 62334 62324 62330 62340 62341 62317 62342 62325 62040 Request Title Dept. Account Freezers for Senior Center Admin 111-5-1415-617 Land Acquisition for Affordable Housing Program Admin 111-5-1411-660 Senior Bus Admin 111-5-1415-650 Senior Bus Replacement Admin Senior Center Remodel for Offices Admin 111-5-1415-656 Copier for Court Court 114-5-2251-617 Court Facility Court Courtroom Audio/Visual System Upgrade Court 114-5-2251-617 Land for Court Facility Court 111-5-1591-660 121st Ave Roadway Improvements Dev Serv 131-5-3581-657 Downtown Street Reconstruction Dev Serv Drainage at 125th Ave& Desert Cove Rd Dev Serv 131-5-3581-658 Drainage at Dysart Rd & Peoria Ave - Construction Dev Serv 147-5-1591-658 Dysart Rd Roadway Widening (N. of Cactus Rd) Dev Serv 131-5-3581-657 Neighborhood Traffic Calming Program (NTCP) Dev Serv Roadway Drainage Improvements at 1st Ave Dev Serv 131-5-3581-658 Varney Road Roadway Improvements Dev Serv 131-5-3581-657 Finance Copier Replacement Finance Finance Software Replacement Finance Payroll System and Timekeeping system Finance 111-5-1532-617 Procurement Software Finance 111-5-1531-617 Automated Chest Compression System Fire 111-5-2511-617 Fire Station Facility Fire Ladder Truck Fire Land for Fire Station Facility Fire 111-5-1591-660 Life Pak15 Heart Monitors/Defibrillators Fire 111-5-2511-617 Recirculating Water, Engine Training System Fire 148-5-1591-650 Replacement Apparatus - Fire Engine Fire 111-5-2511-650 Replacement Apparatus - Second Fire Engine Fire Replacement Heart Monitor/Defibrillator Fire Replacement Thermal Imager Fire Replacement Treadmill Fire 111-5-2511-617 Vehicle Replacement Program - Fire Fire 111-5-2511-650 HURF Equipment Replacement HURF HURF Message Board Replacement HURF Pavement Management Program HURF 131-5-3581-657 Pavement Revitalization Program HURF Skid Steer Loader and Attachments HURF 131-5-3581-617 Street Sweeper HURF Human Resources Office Furniture/Equipment HR 111-5-1521-617 NeoGov HR 111-5-1521-617 Backup Infrastructure Replacement IT City Hall Server Replacements IT Council Chambers Audio/Visual Enhancements IT 111-5-1511-656 Replacement of 2 Firewalls IT Storage Area Network Replacement IT 111-5-1511-617 Wireless LAN (Local Area Network) Controller IT 111-5-1511-617 Vehicle Replacement Program - Non-Dept Non-Dept 111-5-1591-650 FireFly Gunshot Sensors Police 111-5-2111-617 Locker Room Expansion Police 111-5-2111-656 Police Vehicle for Lieutenant Police 111-5-2111-650 Police Vehicle for School Resource Officer Police 111-5-2111-650 Police Vehicle Radios (6) Police 111-5-2111-617 Portable Radio for Lieutenant Police 111-5-2111-617 Portable Radio for School Resource Officer Police 111-5-2111-617 Records Storage Police 111-5-2111-656 Vehicle Replacement Program - Police Police 111-5-2111-650 City of El Mirage | Budget Book 2023 FY23 $14,000 $300,000 $75,000 $0 $130,000 $7,000 $0 $60,000 $235,000 $166,500 $0 $142,000 $420,000 $336,500 $0 $130,000 $196,500 $0 $0 $30,000 $18,000 $75,000 $0 $0 $235,000 $80,000 $0 $600,000 $200,000 $0 $0 $0 $7,000 $51,000 $0 $0 $900,000 $0 $54,000 $0 $30,000 $10,500 $0 $0 $70,000 $0 $85,000 $7,000 $71,500 $252,000 $19,000 $65,000 $65,000 $42,000 $6,500 $6,500 $20,500 $275,000 FY24 FY25 FY26 FY27 $0 $0 $0 $0 $300,000 $300,000 $300,000 $300,000 $0 $0 $0 $0 $0 $0 $0 $90,000 $0 $0 $0 $0 $0 $0 $0 $0 $728,000 $13,891,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $50,500 $0 $0 $0 $350,000 $350,000 $350,000 $350,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $40,000 $0 $40,000 $0 $0 $0 $0 $0 $52,500 $0 $0 $0 $0 $9,000 $0 $0 $0 $0 $0 $1,500,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $14,609,000 $0 $0 $0 $0 $1,534,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $120,000 $0 $0 $0 $0 $0 $0 $0 $0 $40,000 $0 $0 $0 $0 $0 $900,000 $500,000 $0 $0 $0 $0 $35,000 $50,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $207,000 $0 $0 $10,000 $0 $0 $0 $0 $900,000 $500,000 $0 $250,000 $0 $0 $0 $0 $0 $17,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $241,000 $0 $0 $0 $0 $0 $0 $0 $900,000 $500,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $35,000 $0 $0 $0 $0 $0 $0 $0 $0 $244,000 $850,000 $0 $0 $0 $0 $150,000 $25,000 $900,000 $500,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $276,000 Page 219 62403 62703 62007 62208 62704 62103 62036 62227 62316 62702 62305 62079 62404 62706 62228 62345 62063 62343 62068 62405 62065 62066 62076 Basketball Court Resurfacing Facility Roof Replacement Program HVAC Replacement Program Lights for Gentry Park Field Playground Equipment Replacement Pocket Parks Vehicle Replacement Program - Facilities Vehicle Replacement Program - Parks Collections System Replacement Program Influent Line Replacement at WRF Vehicle Replacement Program - Environmental Vehicle Replacement Program - Wastewater Wastewater Process Equipment Improvements WRF Expansion (Residential Growth) Arsenic Removal System Upgrade/Replacement Critical Valve Replacement Program Customer Service Facility Disinfection System Upgrade Public Works Facility Vehicle Replacement Program - Water Water Main Replacement Water Production Facility Rehabilitation Program Well Site AC Unit Replacement Well Site Security Improvement Project PW PW PW PW PW PW PW WW WW WW WW WW WW Water Water Water Water Water Water Water Water Water Water $0 $30,000 $0 $0 $0 $0 $0 $0 $0 $50,000 111-5-1583-617 $30,000 $30,000 $30,000 $30,000 $35,000 $0 $0 $200,000 $0 $0 $0 $0 $0 $0 $60,000 111-5-1583-650 $48,500 $50,000 $0 $53,000 $0 111-5-1582-650 $48,500 $0 $0 $53,000 $55,000 541-5-7581-617 $125,000 $125,000 $0 $0 $0 541-5-7581-673 $450,000 $0 $0 $0 $0 $0 $0 $0 $0 $50,000 $0 $50,000 $0 $0 $0 541-5-7585-655 $200,000 $200,000 $200,000 $200,000 $200,000 $0 $0 $0 $10,000,000 $0 $0 $0 $0 $0 $1,000,000 511-5-7115-656 $200,000 $200,000 $200,000 $200,000 $200,000 511-5-7115-656 $704,000 $0 $0 $0 $0 $0 $0 $0 $10,000 $40,000 511-5-7115-656 $2,936,000 $0 $0 $0 $0 511-5-7115-650 $48,500 $50,000 $51,500 $53,000 $110,000 $0 $1,250,000 $0 $0 $0 511-5-7115-656 $300,000 $300,000 $300,000 $300,000 $300,000 $0 $0 $0 $0 $25,000 511-5-7115-656 $30,000 $0 $0 $0 $0 TOTAL $10,608,500$5,658,000$32,058,500$14,802,000 $7,066,000 CIP Carryforward from FY22 Activity Request Title 61909 62009 62009 62036 62040 62046 62059 62077 62107 62109 62115 62195 62207 62211 62212 62213 62213 62223 202111007 202111013 DYSART NORTHERN TO PEORIA 156-5-3581-657 COURT REMODEL 111-5-1583-656 COURT REMODEL 121-5-2251-656 VEHICLE REPLACEMENT PROG. - PARKS 111-5-1582-650 VEHICLE REPLACEMENT - POLICE 111-5-2111-650 VEHICLE REPLACEMENT - HURF 131-5-3581-650 DRAINAGE IMPROVEMENTS 511-5-7115-673 WELL TRANSDUCER UPGRADE 511-5-7115-617 RECLAMATION FACILITY DESIGN 541-5-7585-655 SENIOR CENTER ADDITION 111-5-1415-656 NEIGHBORHOOD TRAFFIC CALMING (NTCP) 131-5-3581-657 K9 VEHICLE/EQUIPMENT 111-5-2111-617 SCADA SOFTWARE SERVER REPLACEMENT 541-5-7581-617 SITE AESTHETIC ENHANCEMENTS 111-5-1613-658 DRAINAGE IMPROV. DYSART & PEORIA 511-5-7115-658 ROADWAY DRAINAGE IMPROV 1ST AVE 131-5-3581-658 ROADWAY DRAINAGE IMPROV 1ST AVE 147-5-1591-658 FLEET DIVISION BLDG REPLACEMENT 111-5-1584-656 EMERGENCY OPERATIONS CENTER 147-5-1591-617 TRANSIT 147-5-1591-650 TOTAL City of El Mirage | Budget Book 2023 Account Remaining Balance $13,847,500 $240,000 $497,000 $47,000 $117,000 $47,000 $60,000 $40,000 $1,028,500 $52,500 $120,000 $10,500 $21,000 $98,000 $37,000 $60,000 $130,000 $228,500 $60,000 $75,000 $16,816,500 Page 220 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 $70,193,000 80 Capital Improvement Projects Total Funding Requested by Department 2023 $10,608,500.00 2024 $5,658,000.00 2025 $32,058,500.00 2026 $14,802,000.00 2027 $7,066,000.00 $0 $8M Administration Development Services Fire Human Resources Non-Departmental Public Works Water City of El Mirage | Budget Book 2023 $16M $24M $32M Court Financial Services Highways and Streets Information Technology Police Wastewater Page 221 Total Funding Requested by Source 2023 $7,941,500.00 2024 $8,325,000.00 2025 $18,558,500.00 2026 $28,302,000.00 2027 $7,066,000.00 $0 $8M 111 - General 121 - Court Enhancement 148 - CDBG 511 - Water $16M $24M 114 - Court 131 - HURF 149 - Special Projects 541 - Sewer Capital Costs Breakdown 2023 $10,856,580.00 2024 $5,727,132.00 2025 $32,138,992.00 2026 $14,882,492.00 2027 $7,153,892.00 $0 $8M Capital Costs City of El Mirage | Budget Book 2023 $16M $24M $32M Operational Costs Page 222 DEBT City of El Mirage | Budget Book 2023 Page 223 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. The City recently refunded the Series 2012 General Obligation Bonds (G.O. Bonds). The City is exploring G.O. Bond authorization for court and public safety facilities. The City's primary source of debt is through bonds and has an AA- bond rating from Standard & Poors and Aaa from Moody's Investor Service. G.O Bonds are the most common financing method for large governmental projects. 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. $3,874,566 -$12,642,066 (-76.54% vs. 2022 year) The chart below show the interest (Debt Service/Fees) and Bond Principle for each fund that has debt for the budget year of FY2023. Water Sewer Debt Service Total Debt Service/Fees $318,000 $8,500 $749,000 $1,075,500 Bond Principal $1,508,500 $26,000 $1,265,000 $2,799,500 Debt by Type Loan (48%) Bond (52%) City of El Mirage | Budget Book 2023 Page 224 FY2022 FY2023 Debt Actual Actual Bond $14,656,430 $2,014,150 -86.3% Loan $1,860,202 $1,860,416 0% $16,516,632 $3,874,566 -76.5% Total Debt: % Change Bond GO Debt Limit % 6% FCV Net $ 274,965,201 $ 274,965,201 20% GO Debt Limit $ $ 16,497,912 GO Debt Outstanding $ 54,993,040 2017 $ 6,265,000 $ 170,000 2022 Outstanding Debt Purpose $ 11,425,000 $ 170,000 Available Debt Limit $ 16,327,912 $ 37,303,040 FY2021 FY2022 FY2023 — — — $2,098,913 $14,656,430 $0 $2,098,913 Excise Tax Bond Total Bond: Refund existing bonds Refund existing bonds - Improvement of roadways, parks and fire, recreation and police facilities $ 17,690,000 Bond General Obligation 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. City of El Mirage | Budget Book 2023 % Change $ Change $2,014,150 -86.3% $-12,642,280 $0 $0 0% $0 $14,656,430 $2,014,150 -86.3% $-12,642,280 Page 225 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 920100-06 $ 16,143,125.64 1.4301% 1.5000% 20 Years 920127-08 $ 4,040,000.00 1.2510% 1.5000% 18 Years 920227-13 $ 4,443,016.81 1.3000% 1.5000% 20 Years 920305-21 $ 8,687,500.00 0.3737% 1.5000% 25 Years 910154-13 $ 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 FY2021 FY2022 FY2023 — — — WIFA Loan $1,852,667 $1,860,202 Total Loan: $1,852,667 $1,860,202 Loan City of El Mirage | Budget Book 2023 % Change $ Change $1,860,416 0% $213 $1,860,416 0% $213 Page 226 Government-wide Debt Overview $3,874,566 -$12,642,066 (-76.54% vs. 2022 year) Debt by Fund Enterprise (48%) Governmental (52%) FY2022 FY2023 Actual Actual Governmental $14,656,430 $2,014,150 -86.3% Enterprise $1,860,202 $1,860,416 0% $16,516,632 $3,874,566 -76.5% All Funds Total All Funds: City of El Mirage | Budget Book 2023 % Change Page 227 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 FY2021 FY2022 FY2023 % Change $ Change Governmental — — — General $0 $0 $0 0% $0 Capital Projects $0 $0 $0 0% $0 Debt Service $2,098,913 $14,656,430 $2,014,150 -86.3% $-12,642,280 Total Governmental: $2,098,913 $14,656,430 $2,014,150 -86.3% $-12,642,280 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 2023 FY2021 FY2022 FY2023 % Change — — — $1,818,476 $1,826,011 $1,826,225 0% $34,191 $34,191 $34,191 0% $1,852,667 $1,860,202 $1,860,416 0% Page 228 SUPPLEMENTAL INFORMATION City of El Mirage | Budget Book 2023 Page 229 City of El Mirage | Budget Book 2023 Page 230 City of El Mirage | Budget Book 2023 Page 231 City of El Mirage | Budget Book 2023 Page 232 City of El Mirage | Budget Book 2023 Page 233 City of El Mirage | Budget Book 2023 Page 234 City of El Mirage | Budget Book 2023 Page 235 City of El Mirage | Budget Book 2023 Page 236 City of El Mirage | Budget Book 2023 Page 237 City of El Mirage | Budget Book 2023 Page 238 City of El Mirage | Budget Book 2023 Page 239 City of El Mirage | Budget Book 2023 Page 240 City of El Mirage | Budget Book 2023 Page 241 City of El Mirage | Budget Book 2023 Page 242 APPENDIX City of El Mirage | Budget Book 2023 Page 243 City of El Mirage | Budget Book 2023 Page 244 City of El Mirage | Budget Book 2023 Page 245 City of El Mirage | Budget Book 2023 Page 246 City of El Mirage | Budget Book 2023 Page 247 City of El Mirage | Budget Book 2023 Page 248 City of El Mirage | Budget Book 2023 Page 249 City of El Mirage | Budget Book 2023 Page 250 City of El Mirage | Budget Book 2023 Page 251 City of El Mirage | Budget Book 2023 Page 252 City of El Mirage | Budget Book 2023 Page 253 City of El Mirage | Budget Book 2023 Page 254 City of El Mirage | Budget Book 2023 Page 255 City of El Mirage | Budget Book 2023 Page 256 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. Balanced Budget: A budget where fund balance plus revenues plus other financing sources equals or exceeds expenditures plus other financing uses. 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. City of El Mirage | Budget Book 2023 Page 257 Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books. Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit. Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating. Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget) Capital Assets: All real and tangible property with a purchase price exceeding $5,000 used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Capital Expenditure: Non-consumable items with a useful life of more than one year and an initial individual price exceeding $5,000 including expenditures for major capital projects and items such as city buildings, parks, acquisition of land, major street construction and reconstruction, water and sewer lines and any other project which adds to the capital assets or infrastructure of the City Capital Projects Funds: This fund accounts for resourcees providing for the aquisition or construction of all capital facilities and items. Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits. Cash Basis: A basis of accounting in which transactions are recognized only when cash is increased or decreased. Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash. Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing. CIP: Capital Improvement Plan Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners. Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions. Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index." Contingency: Contingency funds are additional funds available to offset unexpected expenditure increases or when unanticipated events threaten the public health or safety. 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 2023 Page 258 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 2023 Page 259 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 2023 Page 260 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 2023 Page 261 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 2023 Page 262