Town of Fountain Hills Fiscal Year 2024 Budget Final Version - 6/06/2023 Town of Fountain Hills | Budget Book 2024 Page 1 TABLE OF CONTENTS Introduction Transmittal Letter 4 5 Demographics 7 Organization Chart 11 Fund Structure 12 Budget Process 16 Town Policies 22 Strategic Plan 24 Budget Summary 29 Budget Message 30 Budget Summary 31 Supplements 33 Fund Summaries 37 All Funds Summary 38 General Fund 44 Special Revenue Funds 52 Streets Fund 55 Downtown Strategy Fund 60 Economic Development Fund 65 Tourism Fund 70 Special Revenue Fund 75 Public Art Fund 79 Court Enhancement Fund 84 Environmental Fund 89 Cottonwoods Maint Dist 94 Capital Funds 99 Capital Projects Fund 100 Development Fee Funds 105 Fire/EMS Dev Fee 106 Streets Dev Fee 109 Park/Rec Dev Fee 112 Internal Service Funds 115 Facilities Reserve Fund 119 Technology Repl Fund 123 Vehicle/Equip Repl Fund 128 Debt Service Funds 133 GO Bond Debt Service Fund 137 Eagle Mountain CFD Debt Service 142 MPC Debt Serv 147 Funding Sources Transaction Privilege Tax (All Funds) 152 153 TPT - General Fund 156 TPT - Streets Fund 157 Town of Fountain Hills | Budget Book 2024 Page 2 TPT - Capital Projects Fund 158 TPT - Economic Development Fund 159 TPT - Downtown Strategy Fund 160 State Shared Revenues (All Funds) State Shared Revenues - General Fund State Shared Revenue - Streets Fund Other Revenues (All Funds) 161 162 163 164 Other Revenues - Licenses & Permits 166 Other Revenues - Leases & Rents 168 Other Revenues - Charges for Services 170 Other Revenues - Fines & Forfeitures 172 Other Revenues - Misc Departments/Divisions 174 178 Mayor & Town Council 179 Administration 183 Information Technology 187 Economic Development 190 Finance 194 Administrative Services 197 Legal Services 200 Public Information 203 Purchasing 206 Town Clerk 209 Town Manager 212 General Government 215 Municipal Court 219 Public Works 224 Development Services 230 Community Services 234 Fire and Emergency Medical Services 239 Law Enforcement 244 Capital Improvements 248 One year plan 249 Multi-year plan Debt 253 257 Government-wide Debt 258 Debt by Type Overview 259 Schedules & Resources 260 Personnel 261 Comprehensive Fee Schedule 266 Budget Resolution 277 Acronyms Appendix 278 280 Community Services Requests 281 Public Works Requests 299 Glossary 366 Town of Fountain Hills | Budget Book 2024 Page 3 INTRODUCTION Town of Fountain Hills | Budget Book 2024 Page 4 Transmittal Letter Rachael Goodwin, Interim Town Manager June 6, 2023 Honorable Mayor, esteemed Council, Residents and Stakeholders of Fountian Hills, I am pleased to present to you the FY2024 Town Budget, a strategic fiscal roadmap that embodies our collective community goals, priorities, and challenges. This document is a culmination of extensive collaboration, careful analysis, and a deep commitment to ensuring a prosperous and vibrant future for our community. Our budget is more than just numbers on paper; it is a reflection of our shared values and a demonstration of our dedication to addressing the needs and desires of our residents. Throughout the pages that follow, you will find a comprehensive overview of our financial plan, illustrating how we intend to allocate resources in a way that maximizes our community's growth and well-being. Budget Overview: The FY24 Town Budget represents a healthy and vibrant fiscal outlook, with a total allocation of $43.1 million. This marks a decrease of $3.0 million from the previous fiscal year, a reflection of our prudent approach to fiscal responsibility. Within this framework, our General Fund Revenues have increased by $800,000 to $25.6 million, reflecting our town's economic stability. Our budget is a testament to our dedication to addressing the needs and goals of our residents. We understand that nurturing the pillars of our community –responsible growth, financial stability, health and safety, infrastructure and facility maintenance, and quality of life – is paramount to our progress. Capital Budget: Our responsibilities extend beyond the operational scope, and our Capital Budget of $6.6 million has been built to manage the demands of our community's infrastructure and improvements. We anticipate receiving $3.8 million from grant sources, a demonstration to our successful partnerships and innovative approach to funding. This allocation will facilitate crucial improvements in Community Services, with $1.3 million dedicated to enhancing the quality of life for our residents. Additionally, Public Works will take on $5.3 million in projects to upgrade and modernize our infrastructure to meet the demands of a dynamic community. Priorities: The FY2024 Town Budget is intricately designed to address our most pressing priorities. Our commitment to quality of life, infrastructure and facility maintenance, public safety, and community growth remains unwavering. We have allotted significant resources to upgrade our roads, improve our public services, and enhance our parks. We continue to implement sound financial procedures that bolster our resilience in challenging and turbulent fiscal conditions. Moreover, we are dedicated to fostering an inclusive environment that supports the needs of all residents, ensuring that everyone has the opportunity to thrive. Challenges: We recognize that our journey forward is not without obstacles. Economic fluctuations, technological advancements, and unforeseen events continue to test our resilience. However, it is precisely in times of challenge that our community's strength shines the brightest. The FY 2024 Town Budget acknowledges these potential hurdles and equips us with the flexibility and foresight to adapt and overcome them. Overall Direction: Town of Fountain Hills | Budget Book 2024 Page 5 The 2024 Town Budget is aligned with a clear and decisive vision for our community's future. As we strive for economic prosperity, social cohesion, and sensible growth, we commit to fostering an environment that encourages innovation, empowers our residents, and celebrates our unique identity. With prudent financial management, transparent governance, and a focus on collaboration, we ensure that the Town of Fountian Hills will thrive today, tomorrow, and for years to come. We are confident that by adhering to prudent management, community engagement, and innovation, we will achieve our collective vision for Fountain Hills. In closing, I extend my heartfelt gratitude to the staff and Council whose dedication and insights have contributed to the creation of this budget. We invite all to engage with this document, offer your feedback, and join us as we embark on this exciting journey towards a bright future. Community involvement is pivotal, and your voices will assist our decisions as we navigate the path ahead. Sincerely, Rachael Goodwin Interim Town Manager Town of Fountain Hills | Budget Book 2024 Page 6 Population Overview TOTAL POPULATION 23,639 .8% vs. 2020 GROWTH RANK 43 out of 91 Municipalities in Arizona 25k 22.5k 20k 17.5k 15k 12.5k 10k 12 02 02 0 91 2 02 81 02 71 02 61 02 51 02 41 02 31 0 2 21 0 2 110 2 01 02 90 0 80 2 0 7 2 0 0 6 2 0 0 50 2 0 40 2 0 30 2 0 20 2 0 10 2 02 00 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 20,467 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. * 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 Town of Fountain Hills | Budget Book 2024 Page 7 Household Analysis TOTAL HOUSEHOLDS 10,971 Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base. Family Households 61% Married Couples 59% 24% higher than state average Singles 30% Senior Living Alone 15% 9% higher than state average * Data Source: American Community Survey 5-year estimates Town of Fountain Hills | Budget Book 2024 Page 8 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. Over $200,000 HOUSEHOLD INCOME $150,000 to $200,000 Above $200,000 $125,000 to $150,000 16% $100,000 to $125,000 Median Income $75,000 to $100,000 $90,143 $50,000 to $75,000 Below $25,000 9% $25,000 to $50,000 Below $25,000 * Data Source: American Community Survey 5-year estimates Town of Fountain Hills | Budget Book 2024 Page 9 Housing Overview 2021 MEDIAN HOME VALUE $449,300 HOME OWNERS VS RENTERS Fountain Hills State Avg. 500k 450k 18% 400k Rent 350k 35% 300k 12 02 02 02 02 02 02 02 02 02 02 91 81 71 61 51 41 31 02 02 02 02 21 11 01 90 Rent * Data Source: 2021 US Census Bureau (http://www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing. HOME VALUE DISTRIBUTION > $1,000,000 $750,000 to $999,999 $500,000 to $749,999 $400,000 to $499,999 $300,000 to $399,999 $250,000 to $299,999 $200,000 to $249,999 $150,000 to $199,999 $100,000 to $149,999 $50,000 to $99,999 < $49,999 * Data Source: 2021 US Census Bureau (http://www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing. Town of Fountain Hills | Budget Book 2024 82% Own 65% Own * Data Source: 2021 US Census Bureau (http://www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing. Page 10 Organization Chart The Organization Chart below graphically depicts the reporting units of the Town. All units, including the Mayor and Town Council, are responsible to the Citizens of Fountain Hills. The chart shows the various operating departments and divisions, as well as the positions that are appointed and services that are contracted. Detailed departmental organization charts may be accessed by clicking on the attachment titled "Town-Wide Organizational Charts" at the bottom of the page. Town of Fountain Hills | Budget Book 2024 Page 11 Fund Structure The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity. Operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures. Town resources are allocated to and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. The Town of Fountain Hills appropriates all funds in its budget process. Town of Fountain Hills | Budget Book 2024 Page 12 Funds by Department Summary FUND/DEPARTMENT STRUCTURE Governmental Funds Fund Type General Fund Department Total General Fund Mayor & Town Council General Fund Administration General Fund General Government General Fund Municipal Court General Fund Public Works General Fund Development Services General Fund Community Services General Fund Fire & Emergency Medical General Fund Law Enforcement Fund Type Fund Department Special Revenue Total Streets (HURF) Public Works Downtown Strategy Fund Administration Economic Development Fund Administration Tourism Fund Administration Special Revenue Fund Administration Public Art Fund Community Services Court Enhancement Fund Municipal Court Environmental Fund Public Works Cottonwoods Maintenance District Fund Administration Fund Type Fund Department Debt Service Total General Obligation Bond Fund Administration Eagle Mountain CFD Fund Administration Municipal Property Corporation Fund Administration Fund Type Fund Department Capital Projects Total Capital Projects Fund Administration, Community Services, Public Works Development Fees Funds Fire, Public Works, Community Services Fund Type Fund Department Internal Service Total Facilities Reserve Fund Public Works Technology Replacement Fund General Government Vehicle Replacement Fund General Govt, Public Works Budgeted $ 25,585,805 65,494 2,948,360 3,238,088 495,409 1,642,802 1,318,663 3,898,569 5,589,825 6,388,595 Budgeted $ 9,644,012 7,048,280 85,200 229,630 354,029 1,190,000 41,761 54,600 627,024 13,488 Budgeted $ 19,760 350 18,900 510 Budgeted $ 6,918,531 6,918,531 GRAND TOTAL ALL FUNDS $ 43,057,808 Town of Fountain Hills | Budget Book 2024 Fund Budgeted $ 889,700 550,000 50,000 289,700 Page 13 Fund Classifications and Descriptions General Fund The General Fund (Fund 100) is the primary operating fund of the Town and accounts for the resources and uses of various Fountain Hills departments. It exists to account for the financing of services traditionally associated with local government. These services include police and fire protection, development services (planning & zoning/building safety/code enforcement/GIS), public works (facilities/engineering), community services (parks and recreation/community center/senior services), general administration, and any other activity for which a special fund has not been created. Governmental accounting requires the General Fund be used for all financial resources except those required to be accounted for in another fund and have designations of non-spendable, restricted, committed, assigned or unassigned. Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes, designated as committed or restricted. The Town maintains the following Special Revenue Funds: «The Streets (HURF) Fund (Fund 200) is funded by .2% of local sales tax, State-shared revenues and transfers from the Capital Improvement Fund. The State of Arizona taxes motor fuels and collects a variety of fees and charges relating to the registration and operation of motor vehicles. These revenues are deposited in the Arizona Highway User Revenue Fund (HURF) and are then distributed to the cities, towns, and counties and to the State Highway Fund. This fund may only be used for street and highway purposes and is a restricted fund. «The Downtown Strategy Fund (Fund 300) is a committed fund which may only be used for development of the downtown. Revenue for this fund comes from the 20% of the .1% of local sales tax collections that have been dedicated for this purpose. «The Economic Development Fund (Fund 310) is a committed fund which may only be used for economic development. Revenue for this fund comes from the 80% of the .1% of local sales tax collections that have been dedicated for this purpose. «The Tourism Fund (Fund 320) is a committed fund which may only be used for tourism. Revenue for this fund is provided by a transfer from the Economic Development Fund and grant money. «The Special Revenue/Grants Fund (Fund 400) is restricted by the terms of the individual grants or program funds received. An example of this would be state or federal funds. These funds are to be used only for the specific program or programs for which the funds have been awarded and in accordance with all the grant conditions. «The Public Art Fund (Fund 410) is funded by developer in-lieu contributions. These funds may only be used for the maintenance of art and for the installation of this art throughout the community. This fund has a committed fund balance. «The Court Enhancement Fund (Fund 420) is a restricted fund which may only be used to enhance the technological, operational and security capabilities of the Fountain Hills Municipal Court and to support the operation of the Court collection program. Revenues are derived from court fees and bond forfeitures. «The Environmental Fund (Fund 460) is an assigned fund which may only be used to help offset the costs of stormwater management and air quality permit requirements as well as other environmental programs. These items include, but are not limited to, permit fees, wash maintenance, ADWR dam inspection and maintenance, street sweeping, storm drain cleaning and household hazardous waste disposal. Revenues were originally derived from the annual environmental fee billed to Town residents; however, the Fund is now funded through transfers from the General Fund. «The Cottonwoods Maintenance District Fund (Fund 550) is a restricted fund which may only be used for maintenance of the Cottonwoods Maintenance District. Revenues are derived from a secondary property tax. Town of Fountain Hills | Budget Book 2024 Page 14 Debt Service Funds Debt Service Funds are established for the payment of principal and interest on bonded indebtedness. Revenues are derived from a secondary property tax levy, and municipal property lease payments. (The 0.2% of local sales tax previously dedicated to mountain preserve bonds has been redirected to the Highway User Revenue Fund for the pavement management program.) Revenues are received in amounts sufficient to pay the annual debt service payment; therefore, the fund balance will be no less than the annual debt service payment due on July 1 of the new fiscal year plus an amount equal to the average annual delinquency factor based on the prior three years’ delinquency rate, categorized as restricted. Debt Service Funds include: · General Obligation Debt Service (Fund 510) · Eagle Mountain CFD Debt Service (Fund 520) · Municipal Property Corporation Debt Service (Fund 530) Capital Project Funds Capital Project Funds are used for the acquisition and/or construction of major capital items including facilities, heavy equipment, technology, open space, park improvements, and major road improvements. «The Capital Projects Fund (Fund 600) revenues are committed revenues derived from excess General Fund revenues and 50% of the construction related local sales tax. The Capital Projects Fund is the primary funding source for the Town's capital improvements. «The Development Fee Funds (Funds 710-770) are restricted funds which may only be used for the planning, design, and construction of public facilities serving the needs of the new development from which it was collected and designated as restricted. The Town has developed an Infrastructure Improvement Plan (IIP) that identifies each public improvement that is proposed to be the subject of a development fee. This IIP is incorporated as part of the Town’s Capital Improvement Program (CIP). Development Fee funds now only include: · Fire & Emergency (Fund 720) · Streets (Fund 730) · Parks/Recreation (Fund 740) Internal Service Funds The Internal Service Funds are used to account for the Town’s business-type activities. These funds are considered selfsupporting in that the services rendered are financed through user charges or are on a cost reimbursement basis. These funds are classified as having assigned fund balances. Internal Service Funds include: · Facilities Replacement Fund (610) · Technology Replacement Fund (Fund 800) · Vehicle Replacement Fund (Fund 810) Town of Fountain Hills | Budget Book 2024 Page 15 Budget Schedule Nov 18, 2022 Budget Kick-Off Meeting with Staff Dec 16, 2022 CIP & Facilities Reserve Meeting with Staff Jan 18, 2023 Beginning of Departmental Budget Meetings with Town Manager Feb 1, 2023 Mayor's State of the Town Address (Public Welcome) Feb 7, 2023 Public Outreach/Open House at Town Hall (Public Welcome) Mar 1, 2023 Town Council Retreat (Public Welcome) Mar 15, 2023 Town Council Special Session to review Proposed Capital Projects (Public Welcome) Apr 12, 2023 Town Council Special Session to Review Proposed Budget (Public Welcome) May 3, 2023 Town Council & Special District Meetings to Adopt Tentative Budgets (Public Welcome) Jun 7, 2023 Town Council & Special District Meetings to Hold Public Hearings and Adopt Final Budgets (Public Welcome) Jun 21, 2023 Town Council and Special District Meeting(s) to Adopt Tax Levy, if necessary (Public Welcome) Town of Fountain Hills | Budget Book 2024 Page 16 Planning Process A number of planning processes are in place to guide the Town’s decision making. Many of these processes allow for direct citizen input through public hearings, community meetings or participation in Council-appointed committees. The Town’s planning processes include: Planning Process Town Vision, Mission, Goals and Values General Plan Capital Improvement Program Fiscal Policy Guidelines Annual Budget Process Five Year Financial Plan Description Sets the overall tone of the organization and guides employees in managing the daily operations of the Town. A guide designed to encourage the most appropriate use of land and resources within the Town consistent with the interest of the citizens. The General Plan sets forth goals,objectives, policies and implementation techniques that will guide the development activity within the Town and promote, preserve and protect the health, safety, and general welfare of its citizens. A five-year guide to assist in long range planning for the Town’s capital needs. Details of the adopted Capital Improvement Plan are found in the Capital Improvements section of this book. Policies guiding the financial management of the Town of Fountain Hills are approved by the Town Council to ensure a fiscally sound government. The adoption of and compliance with these policies is an important factor in Rating Agency reviews. Town staff develops a recommended budget. Many of the decisions included in that recommendation are driven by processes noted above. A summary of the Town’s budget process can be found below. A five-year financial forecast is developed annually as a tool to anticipate potential budget imbalances. Town of Fountain Hills | Budget Book 2024 Page 17 Budget Process Mission of the Budget Process Communication and involvement with citizens and other stakeholders is stressed. The broad nature of the budget mission allows issues to be addressed that have limited the success of budgeting in the past. Apathy is a serious illness of government; it is in the best interests of government to have involved stakeholders. The term stakeholder refers to anyone affected by or who has a stake in government. This term stakeholder includes, but is not limited to, citizens, customers, elected officials, management, employees and their representatives, businesses, vendors, other governments, and the media. It is vital that the budget processes include diverse stakeholders. Each year, the Town of Fountain Hills budget is developed from the Town Council’s priorities by the Finance Division with the individual Departments and the Town Manager. Meetings with each Department, the Town Manager and the Finance Division are held during the months of February/March. After these meetings are completed, a proposed Townwide balanced budget is prepared for submittal to the full Town Council and public in April/May. Recommended Budget Practices The Town of Fountain Hills budget process is designed to meet citizens’ needs for information and input; decision makers’ needs for information and advice from citizens on their desired blend of services; and the time line set by the State of Arizona through the Arizona Budget Law. The Town of Fountain Hills budget process incorporates the recommended practices promulgated by the National Advisory Council on State and Local Budgeting (NACSLB) and the Government Finance Officers Association (GFOA). Concurrently, Town staff apply diligent effort into improving the processes, decisions and outcomes with each new budget year. The NACSLB’s practices encourage governments to consider the long-term consequences of actions to ensure that impacts of budget decisions are understood over a multi-year planning horizon and to assess whether program and service levels can be sustained. Budget Definition All cities and towns in Arizona are required to adopt an annual budget. State law dictates that fiscal years begin on July 1 and end on June 30. Certain parts of the budget document, such as summaries of revenues and expenditures showing two years of spending history, are required by State law. A good budget process is characterized by several essential features: Incorporates a long-term perspective Establishes linkages to broad goals Focuses budget decisions on results and outcomes Involves and promotes effective communication with stakeholders Provides incentives to government management and employees These key characteristics of good budgeting make clear that the budget process is not simply an exercise in balancing revenues and expenditures one year at a time, but is strategic in nature, encompassing a multi-year financial and operating plan that allocates resources on the basis of identified goals. A good budget process moves beyond the traditional concept of line-item expenditure control, providing incentives and flexibility to managers that can lead to improved program efficiency and effectiveness. Principles and Elements of the Budget Process The budget process consists of four broad principles that stem from the definition and mission previously described. These principles are as follows: 1. A government should have broad goals that provide overall direction for the government and serve as a basis for decision making. 2. A government should have specific policies, plans, programs and man-agreement strategies to define how it will achieve its long-term goals. 3. A financial plan and budget that moves toward Town achievement of goals, within the constraints of available resources, should be prepared and adopted. 4. Program and financial performance should be continually evaluated, and adjustments made, to encourage progress toward achieving goals. Town of Fountain Hills | Budget Book 2024 Page 18 These principles encompass many functions that spread across a governmental organization. They reflect the fact that development of a balanced budget is a political and managerial process that also has financial and technical dimensions. Each of the principles of the budget process incorporates components or elements that represent achievable results. These elements help translate the guiding principles into action components. Individual budgetary practices are derived from these elements. The principles and elements provide a structure to categorize budgetary practices. The Town of Fountain Hills has broad goals that provide overall direction for the government and serves as a basis for decision-making. Assess community needs, priorities, challenges and opportunities Identify opportunities and challenges for governmental services, capital assets, and management Develop and disseminate broad goals Develop approaches to achieve goals – a government should have specific policies, plans, programs, and management strategies to define how it will achieve its long-term goals Adopt financial policies Develop programmatic, operating, and capital policies and plans Develop programs and services that are consistent with policies and plans Develop management strategies Develop a budget consistent with approaches to achieve goals – a financial plan and budget that moves toward achievement of goals, within the constraints of available resources, should be prepared and adopted Develop a process for preparing and adopting a budget Develop and evaluate financial options Make choices necessary to adopt a budget Evaluate performance and make adjustments – program and financial performance should be continually evaluated, and adjustments made, to encourage progress toward achieving goals Monitor, measure, and evaluate performance Make adjustments as needed When does the “budget season” start? The budget process typically begins in December or January when the Finance Division begins to review current levels of service, Council goals and objectives as identified at the annual Council retreat, proposed capital improvements, and financial forecasts. In reality, the budget process for the Town is actually an ongoing process. Throughout the fiscal year, citizens and staff submit suggestions for new services, regulations, funding sources, and improved service delivery, as well as concerns to the Town Council and Commissions for discussion, study, and/or implementation. Commissions develop plans for new or enhanced programs to be included in the following year’s budget proposal. Implementing, Monitoring, and Amending the Budget A budget is an annual planning tool — it identifies the Town’s work plan and matches the financial, material, and human resources available with the requirements to complete the work plan. The budget includes information about the organization and identifies the Council policy that directed the budget preparation. Although a budget is often discussed as a financial document, the financial portion means very little without the policy and administrative information that explains what the organization intends to do with the financial resources. In July, the Town staff begins the process of implementing the newly adopted budget and is accountable for budgetary control throughout the fiscal year. Revenue and expenditure patterns are examined, compared to budget plans, and corrective action, if necessary, is taken during the fiscal year. Town management has access to a monthly budget and activity report; the Town Council is provided a summary budget report at the end of each quarter disclosing actual revenue, expenditure, and fund balance performance as compared to the budget. The Town of Fountain Hills budget is adopted at a Department level and the Capital Improvement Program is adopted at a project level. Control of each legally adopted annual budget is at the Department level; the Town Manager may, at any time, transfer any unencumbered appropriation balance or portion thereof between general classifications of expenditure (line items) within a Department. The items are reduced by a like amount. At the request of the Town Manager, the Council may transfer any unencumbered appropriation balance or portion thereof between one Department to another. Town of Fountain Hills | Budget Book 2024 Page 19 Pursuant to Arizona Revised Statutes, “No expenditure shall be made for a purpose not included in such budget...”. Thus, a contingency line item is included within the General Fund to accommodate most unplanned expenditures. The other option in amending the budget, according to State law, is for the Council to declare an emergency and then transfer the monies from one line item or Department to another. In essence, any approved Council transfers do amend the budget although the budget is never reprinted. What funds are included in this budget? The accounts of the Town are organized on the basis of funds, each of which is considered a separate accounting entity. Government resources are allocated to and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. The Town of Fountain Hills appropriates all funds in its budget process: · General Fund – revenues and expenditures to carry out basic governmental activities such as police and fire, recreation, planning, legal services, administrative services, etc. (unrestricted). · Special Revenue Funds – revenues derived from specific taxes or other earmarked revenue sources, usually required by statute or ordinance to finance particular activities. Streets (HURF) Fund, grants, and the Excise Tax Funds are examples of special revenue funds. · Debt Service Funds – established to account for the accumulation of resources for, and the payment of, general long- term debt principal and interest. Municipal Property Corporation (MPC) and Community Facilities District (CFD) funds are included within the debt service funds. · Capital Projects Funds – to account for the purchase or construction of major capital facilities, heavy equipment, park improvements and major road improvements. The Capital Projects Fund revenues are derived from excess General Fund revenues and 50% of the construction related local sales tax. These funds also include the Facilities Replacement Fund and the Development Fee Funds. When can a citizen have input into the budget process? Town staff welcomes comments and suggestions throughout the year. The first opportunity for the Town Council to contribute to the budget is during the annual Budget Open House, which is typically held around the beginning of the calendar year. The proposed budget is presented to the public and Town Council in April/May at which time a public hearing is held to receive input. This hearing is the opportunity to increase the budget for the next fiscal year before the maximum spending amount is established. Once the maximum spending amount is adopted as the tentative budget, line items can only be exchanged or decreased prior to the budget’s final adoption in June. Budgetary and Accounting Basis The budget is prepared on a budgetary basis of accounting for all fund types. Expenditures are recorded when the related fund liability is incurred, and revenues are recognized only when they are measurable and available. In all cases, when goods and services are not received by year-end, the encumbrances lapse. This basis means certain transactions are recognized in the budget on a basis other than Generally Accepted Accounting Principles (GAAP), which is the basis used to prepare the Town’s Annual Financial Report (AFR). The major differences between the budgetary and GAAP basis are: · Certain revenues, expenditures and transfers are not included on a budgetary basis, but are accrued and reported on a GAAP basis. For example, increases or decreases in compensated absences are not reported for budgetary purposes, but are presented as revenues or expenditures on a GAAP basis. · Depreciation is not budgeted as an expense in budgetary accounting. · Capital outlays are an expenditure in budgetary accounting and an asset in GAAP. · Certain debt service principal and interest payments are accounted for as expenditures in the General Fund on a budgetary basis, but are reported as expenses in the Debt Service Fund on the GAAP basis. All actual amounts in the budget document are shown on a budgetary basis to facilitate meaningful comparisons. Town of Fountain Hills | Budget Book 2024 Page 20 Operating and Capital Budget Relationship Included within the annual budget is a Capital Improvement Program presented on a budgetary basis. Capital project budget funding sources are matched with budgeted expenditures. Governmental accounting procedures do not require adequate budget to pay for an entire contract to be available and appropriated in the period in which a contract is entered. Therefore, expenditures are presented on a budgetary basis which is a cash flow model. For example, a 180 day construction contract entered into in May of fiscal year one would have cash expenditures from May of fiscal year one through October of fiscal year two; however, the entire budget for this project would not be appropriated in fiscal year one, the year in which the contract was entered. Any unspent funds at fiscal year-end are carried forward and budgeted again in fiscal year two. Town of Fountain Hills | Budget Book 2024 Page 21 Financial and Related Policies Financial policies are established and updated by resolutions passed and adopted by the Town Council, as necessary, to ensure the Town’s financial security. The following policies provide a foundation of sound financial principles and internal controls for the safeguarding of the Town’s financial resources. For the full resolution and associated policy, click on the blue hyperlinks below. Visit www.fountainhillsaz.gov (http://www.fountainhillsaz.gov) for more Town information, historical budgets, and annual financial reports. Financial Policies Resolution 2020-16 (https://www.fountainhillsaz.gov/DocumentCenter/View/3109/Financial-Policies-PDF) adopted by Town Council on May 5, 2020 The Mayor and Town Council of the Town of Fountain Hills understands that principles of sound financial management establish the framework for overall fiscal planning and management. The principles set forth guidelines for both current activities and long range planning. Following these principles will enhance the Town’s financial health as well as its image and credibility with its citizens, the public in general, bond rating agencies and investors. The policies will be reviewed periodically to assure the highest standards of fiscal management. Policy changes will be needed as the Town continues to grow and becomes more diverse and complex in the services it provides, as well as the organization under which it operates, to provide these services to its citizens. The Town Manager and staff have the primary role of reviewing and providing guidance in the financial area to the Town Council. Capital Asset Policy Resolution 2015-31 (https://www.fountainhillsaz.gov/DocumentCenter/View/1527/Capital-Asset-Policy-PDF) adopted by Town Council on August 6, 2015 The purpose of this Capital Asset Policy is to establish policies and procedures for the Town of Fountain Hills, Arizona regarding the treatment of all long-lived tangible resources, whether capitalized or expensed. This Policy enumerates specific types of long-lived resources and particular activities that may affect, or may be required for, all types of longlived tangible resources. This Policy attempts to reconcile modern, professional accounting standards with practical fiscal management considerations. Procurement Policy Resolution 2016-36 (https://www.fountainhillsaz.gov/DocumentCenter/View/1532/Procurement-Policy-PDF) adopted by Town Council on December 1, 2016 It is the policy of the Town of Fountain Hills to promote and facilitate economical and timely acquisitions from sources of supplies, equipment and services necessary for Town Departments to accomplish their assigned responsibilities, while ensuring a fair and open process that maximizes competition. It is the policy of the Town that the acquisition process is carried out in compliance with the Town Procurement Code, which is set forth in Article 3-3 of the Fountain Hills Town Code (the “Procurement Code”) and ordinances and the administrative policies and procedures set forth herein (the Procurement Policy”). The Town Manager or authorized designee (the Procurement Agent”) is charged with the responsibility of implementing the Procurement Code and this Procurement Policy. Capitalized terms used in this Procurement Policy and not otherwise defined shall have the meaning set forth in the Procurement Code. Grant Administration Policy Resolution 2016-19 (https://www.fountainhillsaz.gov/DocumentCenter/View/1531/Grant-Administration-Policy-PDF) adopted by Town Council on August 18, 2016 The purpose of this grant administration policy is to establish uniform policies and procedures throughout the Town of Fountain Hills to be used when applying for, accepting and administering federal, state, county, private foundation and corporate grants, sponsorships and donations. This document describes the grant administration process and identifies the roles and responsibilities of the Department Directors, Risk Management, Information Technology, Finance and the Grant Project Manager. Definitions of certain terms can be found in Section III. Issuance and Post-Issuance Compliance Resolution 2014-03 (https://www.fountainhillsaz.gov/DocumentCenter/View/1529/Issuance-and-Post-IssuanceCompliance-PDF) adopted by Town Council on March 20, 2014 Many conditions, restrictions and requirements must be complied with to permit and preserve the tax-exempt, tax credit or direct federal subsidy treatment of general obligation bonds, revenue bonds, lease-purchase agreements, and other tax-exempt financings by the Town of Fountain Hills, Arizona (the "Town"). Prior to issuance, the Town and its bond Town of Fountain Hills | Budget Book 2024 Page 22 counsel will review the facts and the reasonable expectations to determine if the issue will comply with these conditions, restrictions and requirements at the time of issuance. There are certain actions the Town must perform after issuance to preserve the favorable tax treatment and certain actions of the Town after issuance can adversely affect the tax treatment. In addition, the Town must maintain proper records to demonstrate compliance. Because tax benefits may be critical to the investors' decision to purchase the bonds or other obligations, the Town will covenant with the bond purchasers to comply with all of the conditions, restrictions and requirements throughout the life of the bonds. Town of Fountain Hills | Budget Book 2024 Page 23 Strategic Plan FOREWORD BY MAYOR GINNY DICKEY I am pleased to introduce the Town of Fountain Hills Strategic Plan 2022, a ten-year roadmap that your Town Council, administrative staff and partner organizations will use in fulfilling the goals and supporting tasks necessary to preserve our distinctive, vibrant community. The Strategic Plan will be integrated into the Town’s daily operations and collaborations. It is the culmination of ongoing activity over the past eighteen months and was led by seven community volunteers on the Strategic Planning Advisory Commission. In keeping with the keynote theme of collaboration the Commission reached out to local stakeholders, businesses, Town staff and residents during the Plan’s development to solicit feedback and support. Strategic Plan 2022 is designed to remain viable, flexible, and relevant during its life cycle. Its priorities are set to align with the core responsibilities of Town Government while acknowledging the importance of building partnerships in this evolving age of technological advancements. Town of Fountain Hills | Budget Book 2024 Page 24 Executive Summary Overview The motto for the town of Fountain Hills is “All that is Arizona”. This is certainly an appropriate portrayal of a community that combines stunning natural beauty with a safe, up-scale, and in many ways, idyllic setting. In Fountain Hills, neighbors share a commitment to community that makes small town life so appealing, without losing big city advantages. The Town’s Strategic Planning Advisory Commission, consisting of seven volunteer citizens, sought to fashion a ten-year strategic plan that is aligned with the community’s priorities and expectations of principled and steady progress without putting at risk the things that make Fountain Hills such a special place to live. Strategic Plan Focus The Strategic Plan focuses on enhancing Fountain Hill's appeal as a small town in the orbit of a large urban environment by honoring traditional values, environmental uniqueness, stability, sustainability, and flexibility in preparing for the future. This is evident in Fountain Hill's Key Organizational Goals which aim to: improve public areas including infrastructure and Town facilities; enhance public safety and the overall quality of life, promote economic development, and ensure the Town’s financial stability. Guiding Principles The principles that guided the Commission through the creation of this plan included the understanding that the various tasks had to be manageable or attainable by the Town over a 10-year horizon. The progress by the Town in achieving success had to be measurable over time and lastly this Strategic Plan needed to be impactful and not merely a rehash of projects that the Town is already working towards. Planning Acknowledgements The Commission took into account realities that exist when planning for a small town. First, Fountain Hills has limited resources and undergoes an annual economic seasonality that creates revenue variability. The Town is blessed with a strong and talented volunteer base along with its unmatched natural beauty. Lastly, since the Town is essentially surrounded by land that is limited in its development potential, there is minimal expectations for residential growth. Community and Stakeholder Input In approaching the task of writing a strategic plan the Commission first sought to understand and give voice to the Fountain Hills citizens, local leaders, and historical documents. The Commission did this by engaging local business, civic, education and government leaders for input, observations, and experiences. Next the Commission reviewed and assessed the ongoing impact of the Town’s 2015 strategic plan that was subsequently updated in 2017. Most importantly, the commission collaborated with the non-profit volunteer group named ‘Vision Fountain Hills’, to survey over 900 Fountain Hills residents on their thoughts and views of important past, and current issues. The results of the survey showed that respondents primary community interests were: Business Development Technology Services Town’s Condition The Environment Town Finances Safety Keynote Themes used in the Plan’s Development When developing the 2022 Fountain Hills Strategic Plan the Commission held to three important themes throughout the process. First was the emphasis on collaborative partnering. Wherever possible tasks were constructed in a way to allow collaboration and/or partnering between the Town and interested stakeholders. Second was the absolute need for transparency and ownership so that readers of the plan have confidence in the process used in developing relevant strategies and their effective implementation. Third was their unwavering understanding that stewardship of our local environment was paramount and must be addressed specifically and consistently throughout the strategic plan. Strategic Priorities The four Strategic Priorities identified and expanded upon in this plan, represent the overriding areas of focus: Targeted Collaborative Economic Development Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources Continue to Improve the Public Health, Well-Being, and Safety of our Town Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of Life Town of Fountain Hills | Budget Book 2024 Page 25 Strategic Plan Structure Underneath the four Strategic Priorities (SP) there are 11 Signature Strategies (SS) and under the Signature Strategies there are 23 Supporting Tasks (ST). Thus, the structure of this plan is built to flow from a Strategic Priority to a Signature Strategy to a specific Supporting Task. In this way we can show bi-directionally, both how a Strategic Priority results in a set of Supporting Tasks and how a specific Supporting Task ties back to a larger Strategic Priority. Each Supporting Task is further delineated with an expected timeline to implementation (in years), estimated complexity (scale of 1-5 with 5 being most complex), and an annotation of the potential for collaboration (y/n) between the Town of Fountain Hills and a stakeholder or interested party. Moving Forward The success of The Town of Fountain Hills Strategic Plan 2022 depends on an effective communications (internal and external) plan and monitoring process that supports its implementation. Thus, the Strategic Planning Advisory Commission has included a Communication and Monitoring Plan, (located in the appendices) that lays out avenues of communication between the Mayor, Town Council, Town Staff, and the Citizens of Fountain Hills concerning the implemention of this Plan. Strategic Planning Advisory Commission of Fountain Hills Commissioners: Chair: John Craft Vice Chair: Patrick Garman Chad Bernick, Gerard Bisceglia, Mary Edman Bernie Hoenle, Cynthia Magazine Town of Fountain Hills | Budget Book 2024 Page 26 Strategic Priorities 1. Targeted Collaborative Economic Development 1. Signature Strategy - Retain existing businesses and attract new ones 1. Supporting Task - Develop and promote an effective brand image to prospective businesses and residents 2. Supporting Task - Develop strategies for retaining existing businesses and attracting new one from the following sectors: 1) Health and Wellness, 2) Professional Services, and 3) S.T.E.M. 3. Supporting Task - Continue to maintain an economic development webpage and add a business metrics database 4. Supporting Task - Identify ways to streamline the building permitting process 2. Signature Strategy - Lead the formation of collaborative economic development groups 1. Supporting Task - Coordinate periodic meetings between the Town of Fountain Hills, Fountain Hills Chamber of Commerce, Ft. McDowell Yavapai Nation, Salt River Maricopa Pima Indian Community, to discuss the local expansion of business and tourism opportunities 2. Supporting Task - Form a business professional advisory group 2. Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources 1. Signature Strategy - Maintain transparency by communicating the Town’s finances to the public 1. Supporting Task - Hold public meetings twice a year, separate from council meetings, to present the Town’s finances 2. Supporting Task - Conduct a regularly occurring community survey in order to track satisfaction levels with Town services 2. Signature Strategy - Promote the long-term financial health and stability of the Town 1. Supporting Task - Produce and publish a five-year financial plan with revenue and expenditure forecasts 2. Supporting Task - Update the current Facilities Reserve Study to identify lifecycle replacement and repair of facilities and infrastructure 3. Supporting Task - Utilize the services of an experienced grant researcher and writer 3. Signature Strategy - Periodically review Town services to identify opportunities for improving efficiency and effectiveness 1. Supporting Task - Conduct a feasibility analysis of government services provided by the Town 2. Supporting Task - Promote e-government and electronic transactions to improve customer convenience and operational efficiencies 3. Continue to Improve the Public Health, Well-Being, and Safety of our Town 1. Signature Strategy - Promote the natural and built environment of Fountain Hills to improve the public health, well-being, and safety of the community 1. Supporting Task - Continue to expand and connect open space and recreational facilities to create opportunities for physical activities 2. Supporting Task - Work with local environmental organizations in strengthening our community’s connection with its natural surroundings 3. Supporting Task - Incorporate public health, well-being, and safety in Fountain Hills policies when relevant 4. Supporting Task - Create and publicize an Environmental Plan for Fountain Hills 2. Signature Strategy - Promote Fountain Hills as a community focused on public health, well-being, and safety 1. Supporting Task - Support the expansion of preventive health and wellness access within the Fountain Hills community 4. Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of Life 1. Signature Strategy - Develop an investment plan and schedule to maintain/bring FH’s streets, medians, buildings, and parks to established standards 1. Supporting Task - Develop a detailed Infrastructure Condition Report with a scoring mechanism for evaluating and reporting the functionality, appearance, and upkeep of the Town’s fixed assets 2. Signature Strategy - Support local Broadband strategic buildouts and deployment efforts while ensuring the preservation of conduit and right of way for future technologies 1. Supporting Task - Make co-location of broadband a requirement with existing infrastructure planning as a condition of permit use or where public funding is provided 3. Signature Strategy - Increase the ease and safety of multi-use aspects of Fountain Hills roads 1. Supporting Task - The Fountain Hills Town Council Subcommittee onPedestrian and Traffic Safety will continue to identify roads where lack of an interconnected sidewalk system increases risk to pedestrians and will continue to update and schedule to remedy 2. Supporting Task - Develop a comprehensive bicycle master plan. A successful plan will focus on developing a seamless cycling network that emphasizes short trip distances, multi-modal trips, and is complemented by encouragement, education, and enforcement programs to increase usage Town of Fountain Hills | Budget Book 2024 Page 27 4. Signature Strategy - Utilize services provided by other government agenciesand outside entities e.g. private companies, non-profit organizations, and volunteer groups in evaluating and supporting the health of Fountain Hills parks 1. Supporting Task - Utilize nationally recognized standards for maintenance of the Town's park system The full Strategic Plan 2022 can be accessed by clicking on the link below. Town of Fountain Hills | Budget Book 2024 Page 28 BUDGET SUMMARY Town of Fountain Hills | Budget Book 2024 Page 29 Budget Message June 6, 2023 The Town of Fountain Hills maintains a conservative approach during the development of its annual budgets. Revenue estimates are based on historical data using trend analysis and 95% confidence levels. In addition, transaction privilege tax (TPT), also referred to as sales tax, estimates do not include revenue from incomplete multi-family residential construction projects. The resulting revenue projections typically underestimate the actual revenues received over the course of the budgeted year. For example, preliminary unaudited fiscal year (FY) 2023 General Fund revenues exceeded budgeted amounts by $3.2M. Expenditure budgets, on the other hand, start with the various departmental base budgets from the prior year. Each department then has the opportunity to submit budget supplements to the Town Manager for consideration. If approved by the Town Manager, the supplement is added to the department's base budget and presented to Council for final approval. Departmental budget control is maintained throughout the year and often results in annual budget savings at the end of the fiscal year. Preliminary unaudited FY 2023 General Fund expenditures were $2.4M less than budgeted amounts for the year. At fiscal year-end, once the annual financials have been audited by an outside governmental accounting firm, the Town transfers any excess unassigned General Fund balance to the Capital Project Fund. Excess fund balance is determined by Council-approved financial policies. The policy requires that the unassigned fund be used first to fully fund the Stabilization (Rainy Day) Fund as well as the General Fund reserve requirements. The remaining excess is then reduced by the amount of Council-approved transfers to non-capital funds, with the remainder transferred to the Capital Project Fund. This policy ensures that the Town has adequate operating resources and reserves in case of unforeseen revenue loss or emergencies. There were many considerations that were taken into account for the upcoming fiscal year. These included the reduction of fiscal stimulus received from the federal and state governments, the effects of monetary policies on inflation and consumer demand, and the anticipated effects of a potential recession. Each of these considerations were addressed in the Town's revenue projections, as well as potential expenditures to forego if those projections are not realized. As required by Arizona Statute, the Town maintained a balanced General Fund budget. The overall adopted budget for FY 2024 decreased by $3.1M to $43.1M, which includes $25.6M for the General Fund. The General Fund is the primary fund for most Town operations. Not including the $2.5M budgeted as contingency, which is necessary to maintain a balanced General Fund budget, the operating budget for the Town increased by $782K. This budget also includes appropriations for thirteen other funds incorporating additional personnel, capital projects, special projects, and operating programs. An additional $1.0M in contingency was added to the Special Revenue Fund in anticipation of possible grants becoming available during the fiscal year. Long-term financial plans for the Town use similar approaches to develop both five-year revenue and five-year expenditure forecasts. Capital Improvement Projects are included in the multi-year plan with their expected expenditure amounts. Since the Town relies heavily on revenue generated from sales within the Town and intergovernmental revenue that is subject to legislative changes, the Town must use economic and growth assumptions that may or may not be realized. With this in mind, the assumptions are revised each year based on historical data and any changes to expected capital projects. All of the above considerations are followed to ensure that the Town remains a conservative steward of financial resources while also providing quality services and ensuring public safety. Between its annual budget and subsequent annual financials, the Town maintains transparency of all of its financial activities. All interested parties may view the Town's award-winning budgets and audited financials at the Town's public website . David Pock Chief Financial Officer Town of Fountain Hills | Budget Book 2024 Page 30 Budget Summary This summary includes the General Fund, Special Revenue Funds, Capital Project Funds, Debt Service Funds, and Internal Service Funds. According to Arizona State Statute, the General Fund must be balanced between current year revenues and current year expenditures; however, other funds may use fund balance from prior years to cover current year expenditures. This summary provides an overall town-wide budget for the fiscal year. Revenues by Fund Type General Fund (Budgeted)$25,585,805 (70.53%) Special Revenue Funds (Budgeted)$5,743,067 (15.83%) Capital Projects (Budgeted)$4,946,109 (13.63%) Internal Service Funds (Budgeted)$2,000 (0.01%) Debt Service (Budgeted)$1,000 (0.00%) Expenditures by Fund Type General Fund (Budgeted)$25,585,805 (59.42%) Special Revenue Funds (Budgeted)$9,602,251 (22.30%) Capital Projects (Budgeted)$6,960,292 (16.16%) Internal Service Funds (Budgeted)$889,700 (2.07%) Debt Service (Budgeted)$19,760 (0.05%) FY2024 Revenue & Expenditures by Fund Town of Fountain Hills | Budget Book 2024 Page 31 FY2021 - FY2024 Revenue Comparison FY2021 - FY2024 Expenditure Comparison Five-Year General Fund Projection Town of Fountain Hills | Budget Book 2024 Page 32 Approved Budget Supplements Town departments start the annual budgeting process with a base budget. This base budget is the department's current year budget, minus any one-time expenditures that were approved during the previous budget process. Any increase to the department's base budget for the next fiscal year must be submitted to the Town Manager as a budget supplement. Budget Supplements are divided into the following three categories: On-Going Non-Personnel One-Time Non-Personnel Personnel These supplements are due to the Finance Division in mid-December for review before they are presented to the Town Manager in early January. During departmental budget meetings, the Town Manager may seek additional information and justification from staff for the requested supplements. The Town Manager will then make recommendations on which supplements will be recommended to the Town Council at the Budget Workshop in April. Based on Council direction, staff will adjust departmental base budgets as needed before the Tentative Budget is presented to Council in May. Again, any necessary changes requested by Council are incorporated into the Final Budget before its adoption in June. Town of Fountain Hills | Budget Book 2024 Page 33 Ongoing Non-Personnel Budget Supplements Ongoing Non-Personnel Number Request Title Ongoing Food & Beverage Increase Due to Fire BA-100-01 Department Ongoing Workers Compensation Deductibles Anticipated Due to Fire BA-100-02 Department Ongoing Payroll System, Drug, and Background Screening Fees for Fire BA-100-03 Department Evening with Santa, Breakfast with Santa and BA-100-04 Sensitive Santa Department Revenue Source Manager FY24 Costs Recommendation Offset? Admin General Fund $1,200.00 $1,200.00 Admin General Fund $4,000.00 $4,000.00 Admin General Fund $9,448.00 $9,448.00 Offsets $5,000.00 $5,000.00 (5,000.00) Supplement Parks Operating BA-100-05 Supplies Comm Svcs General Fund $14,471.00 $14,471.00 Supplement Parks Electrical BA-100-06 Repairs and Maintenance Comm Svcs General Fund $10,050.00 $10,050.00 General Fund $4,050.00 $4,050.00 General Fund $3,000.00 $3,000.00 Comm Svcs BA-100-07 Supplement Parks Plumbing Comm Svcs Supplement Avenue Linear BA-100-08 Park Paver Repairs Comm Svcs Supplement Parks BA-100-09 Landscape Contract Comm Svcs General Fund $20,642.00 $20,642.00 Supplement Park Irrigation BA-100-10 Parts for Repairs Comm Svcs General Fund $7,700.00 $7,700.00 Supplement Parks Cleaning BA-100-11 and Janitorial supplies Comm Svcs General Fund $12,482.00 Bank Merchant Processing BA-100-12 Fees Comm Svcs General Fund $12,000.00 Volunteer Reception Cost BA-100-13 Increase Adjustment Comm Svcs Offsets $4,000.00 Community Center Holiday General Fund & BA-100-14 Event Supplement Comm Svcs Offsets $4,250.00 BA-100-15 Court Conferences Muni Court General Fund $5,000.00 Facilities Operations Base BA-100-20 Budget Increase Public Works General Fund $20,000.00 Anti-Viral Cleaning/Safety BA-100-22 Supplies Public Works General Fund $3,500.00 Facilities Operations Staff BA-100-23 Training Public Works General Fund $3,000.00 Town Campus Building Roof BA-100-24 Spot Repairs Public Works General Fund $25,000.00 BA-100-25 Roof Drain Repairs Public Works General Fund $25,000.00 Special Requested Janitorial BA-100-26 Services Public Works General Fund $35,000.00 Town of Fountain Hills | Budget Book 2024 $12,482.00 $12,000.00 $4,000.00 (4,000.00) $4,250.00 (2,000.00) $5,000.00 $10,000.00 $1,500.00 $1,500.00 $25,000.00 $25,000.00 $35,000.00 Page 34 BA-100-27 Driver for Teen Trips BA-100-28 Music Fest SE 220 BA-100-32 Irish Fest SE210 Fourth at the Fountain SE BA-100-33 200 Comm Svcs Comm Svcs General Fund $1,890.00 Offsets $5,000.00 General Fund & Comm Svcs Offsets $6,200.00 General Fund & Comm Svcs Offsets $21,000.00 $21,000.00 (5,000.00) General Fund & Offsets $10,200.00 $10,200.00 (5,000.00) General Fund $2,000.00 $2,000.00 General Fund General Fund $4,000.00 $1,000.00 $4,000.00 $1,000.00 Offsets $23,460.00 $23,460.00 (23,460.00) General Fund $10,000.00 $10,000.00 General Fund $6,000.00 General Fund $312,240.00 General Fund $25,000.00 Downtown Strat. Fund $5,000.00 Downtown Strat. Fund $50,000.00 Economic Dev $15,000.00 $4,000.00 $312,240.00 $25,000.00 BA-100-34 Spooky Blast SE 180 Comm Svcs Concerts on the Avenue Fall BA-100-36 and Spring Comm Svcs BA-100-37 Eggstravaganza SE 130 BA-100-38 Back to School Bash SE 110 Comm Svcs Comm Svcs BA-100-39 Turkey Trot SE 100 Comm Svcs Graphic Designer-Digital BA-100-46 Media Consultant Admin Golden Eagle Park- Irrigation BA-100-52 Reservoir Lease Comm Svcs BA-100-53 FD Start Up Fire & EMS BA-100-55 2023 Bond Election Town Clerk BA-300-01 Downtown Advertising Econ Dev BA-300-02 Downtown Placemaking BA-310-02 Econ Dev Marketing Tourism Marketing BA-320-01 Enhancements BA-320-02 Visitor Analysis Software BA-410-01 Fountain of Light Insurance Econ Dev Econ Dev Town of Fountain Hills | Budget Book 2024 Econ Dev Econ Dev Comm Svcs Tourism Tourism Public Art $1,890.00 $5,000.00 (5,000.00) $6,200.00 (5,000.00) $5,000.00 $25,000.00 $15,000.00 $17,000.00 $16,000.00 $2,112.00 $17,000.00 $16,000.00 $2,112.00 $761,895.00 $721,395.00 (54,460.00) Page 35 One-Time Non-Personnel Supplements One-Times Number 100-01 100-02 100-03 100-04 100-06 420-01 420-02 Request Title One-Time Fire Department Drug and Background Screenings Community Center Dance Floor Supplement Fountain Park Amphitheater Erosion/Landscape Repairs Supplement Adero Trailhead Entrance Civil Engineering Inspector Traffic Signal Certification Security Camera in Safe Room Courtroom BenchesRefinishing Department Revenue Source Manager FY24 Costs Recommended Admin General Fund $1,400.00 $1,400.00 Comm Svcs General Fund $24,000.00 $24,000.00 Comm Svcs General Fund $30,000.00 $30,000.00 Comm Svcs General Fund $15,000.00 $15,000.00 Public Works General Fund $2,000.00 Court Muni Court Enhancement $3,000.00 Court Muni Court Enhancement $1,600.00 $2,000.00 $77,000.00 $77,000.00 $3,000.00 $1,600.00 Personnel Supplements Ongoing Personnel Manager Request Number Request Title Department FY24 Costs Recommended BA-100-40 Human Resources Analyst Admin $102,575 $102,575 BA-100-42 Volunteer Coordinator Reclassification Comm Svcs $9,715 $9,715 BA-100-43 Reclassification to Park Supervisor Comm Svcs $11,261 $11,261 BA-100-44 Information Technology Support Specialist to F/T Admin $38,591 $38,591 BA-100-45 Court Clerk to Senior Clerk Muni Court $6,207 $6,207 BA-100-47 Recreation Assistant Comm Svcs $22,429 $22,429 BA-100-54 FD Start Up Personnel Fire & EMS $1,898,045 $1,898,045 $2,088,822 $2,088,822 Recommended Supplement Summary Total On-Going: $ 666,935 Total One-Times: 77,000 Total Personnel: 2,088,822 Total All Recommendations: $ 2,832,757 Town of Fountain Hills | Budget Book 2024 Page 36 FUND SUMMARIES Town of Fountain Hills | Budget Book 2024 Page 37 All Funds Summary This summary includes the General Fund, Special Revenue Funds, Capital Project Funds, Debt Service Funds, and Internal Service Funds. According to Arizona State Statute, the General Fund must be balanced between current year revenues and current year expenditures; however, other funds may use fund balance from prior years to cover current year expenditures. This summary provides an overall town-wide budget for the fiscal year. Summary The Town of Fountain Hills is projecting $36.28M of revenue in FY2024, which represents a 14.7% decrease over the prior year. Budgeted expenditures are projected to decrease by 6.7% or $3.08M to $43.06M in FY2024. $50M $40M $30M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $20M $10M $0 FY2020 FY2021 FY2022 FY2023 FY2024 All Funds Comprehensive Summary Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted $20,525,714 $24,363,796 $32,658,184 $31,526,906 $16,409,104 $18,071,248 $17,699,552 $15,836,734 $632,147 $396,600 $390,575 $419,994 Intergovernmental Revenue $12,713,330 $14,121,557 $22,397,333 $18,114,389 Licenses & Permits $1,292,441 $2,040,079 $1,241,099 $1,149,758 Leases & Rents $366,455 $301,890 $299,872 $277,278 Beginning Fund Balance: Revenues Taxes Transfers In Charges For Services $90,660 $171,020 $443,475 $444,215 Other $319,954 $428,668 $136,265 $172,575 Fines & Forfeitures $239,191 $223,965 $254,000 $233,000 Investment Earnings $51,592 -$419,006 $55,692 $50,032 $32,114,874 $35,336,020 $42,917,863 $36,697,975 Payroll Expenses $5,316,433 $5,723,877 $6,676,566 $9,446,771 Dues & Memberships $279,145 $79,587 $121,041 $115,274 Total Revenues: Expenditures Town of Fountain Hills | Budget Book 2024 Page 38 Name Meetings & Training Maintenance & Repair FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted $17,227 $50,314 $143,738 $150,133 $4,092,846 $3,502,207 $5,508,855 $6,811,134 Utilities $719,306 $780,607 $802,609 $822,689 Contractual Services $11,181,261 $11,943,253 $12,978,053 $12,285,203 Supplies $257,043 $250,934 $339,181 $450,768 Equipment/Improvemen $443,487 $827,830 $269,060 $572,160 Damages/Vandalism $29,992 $25,177 $53,000 $53,000 Internal Service $632,366 $397,754 $394,324 $419,913 $0 $0 $10,942,809 $4,976,382 Capital Expenditures $4,758,055 $3,828,700 $7,897,700 $6,934,631 Debt Service $407,465 $500 $15,550 $19,750 Total Expenditures: $28,134,627 $27,410,740 $46,142,486 $43,057,808 Total Revenues Less Expenditures: $3,980,247 $7,925,280 -$3,224,623 -$6,359,833 Ending Fund Balance: $24,505,961 $32,289,077 $29,433,561 $25,167,073 Contingency Town of Fountain Hills | Budget Book 2024 Page 39 Revenue by Fund 2024 Revenue by Fund Debt ​D ebt Service (0.003%) ​IInternal nternal Service Funds (0.006%) Capital ​C apital Projects (13.6%) Special ​S pecial Revenue Funds (15.8%) General ​G eneral Fund (70.5%) Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 FY2022 Actual FY2023 Budgeted FY2024 Budgeted Actual FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund General Fund $22,162,647 $24,611,980 $24,804,255 $25,585,805 3.2% Total General Fund: $22,162,647 $24,611,980 $24,804,255 $25,585,805 3.2% GO Bond Debt Serv $26,073 $270 $1,200 $600 -50% Eagle Mtn CFD Debt Serv $394,943 $4,900 $1,480 $100 -93.2% $29 $17 $100 $300 200% $421,045 $5,188 $2,780 $1,000 -64% $1,093,900 $746,973 $1,221,951 $4,463,319 265.3% Debt Service MPC Debt Serv Total Debt Service: Capital Projects Capital Projects Fund Public Art Fund $56 $110 $100,240 $100,240 0% Fire/EMS Dev Fee $63,387 $28,624 $16,221 $13,780 -15% Streets Dev Fee $77,874 $258,734 $240,438 $201,740 -16.1% Park/Rec Dev Fee $257,704 $310,687 $205,348 $167,030 -18.7% Total Capital Projects: $1,492,921 $1,345,128 $1,784,198 $4,946,109 177.2% $3,674,622 $3,928,480 $4,017,557 $3,909,198 -2.7% Special Revenue Funds Streets Fund Town of Fountain Hills | Budget Book 2024 Page 40 Name FY2021 FY2022 Actual FY2023 Budgeted FY2024 Budgeted Actual FY2023 Budgeted vs. FY2024 Budgeted (% Change) Downtown Strategy Fund $133,538 $115,179 $121,015 $107,062 -11.5% Economic Development Fund $439,067 $493,697 $479,261 $426,087 -11.1% Tourism Fund $49,039 $70,536 $65,180 $65,180 0% $3,006,984 $4,425,914 $11,190,000 $1,190,000 -89.4% Court Enhancement Fund $28,478 $26,748 $49,900 $33,300 -33.3% Environmental Fund $40,590 $12,340 $2,400 $2,400 0% $6,481 $6,633 $8,742 $9,840 12.6% $7,378,799 $9,079,529 $15,934,055 $5,743,067 -64% Facilities Reserve Fund $15,556 -$106,915 $1,000 $1,000 0% Technology Repl Fund $65,012 $66,912 $65,017 $62,000 -4.6% Vehicle/Equip Repl Fund $578,894 $334,200 $326,558 $358,994 9.9% Total Internal Service Funds: $659,462 $294,196 $392,575 $421,994 7.5% $32,114,874 $35,336,020 $42,917,863 $36,697,975 -14.5% Special Revenue Fund Cottonwoods Maint Dist Total Special Revenue Funds: Internal Service Funds Total: Town of Fountain Hills | Budget Book 2024 Page 41 Expenditures by Fund 2024 Expenditures by Fund Debt ​D ebt Service (0.05%) ​IInternal nternal Service Funds (2.1%) Capital ​C apital Projects (16.2%) Special ​S pecial Revenue Funds (22.3%) General ​G eneral Fund (59.4%) Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 FY2022 Actual FY2023 Budgeted FY2024 Budgeted Actual FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund General Fund $14,234,746 $14,112,368 $24,804,255 $25,585,805 3.2% Total General Fund: $14,234,746 $14,112,368 $24,804,255 $25,585,805 3.2% $0 $0 $350 $350 0% $407,044 $588 $14,200 $18,900 33.1% $510 $10 $1,010 $510 -49.5% $407,554 $598 $15,560 $19,760 27% $4,517,462 $3,581,668 $8,149,040 $6,918,531 -15.1% Public Art Fund $71,712 $22,468 $144,649 $41,761 -71.1% Park/Rec Dev Fee $40,000 $0 $0 $0 0% Total Capital Projects: $4,629,174 $3,604,136 $8,293,689 $6,960,292 -16.1% $4,404,058 $3,268,623 $5,908,110 $7,048,280 19.3% $99,559 $46,358 $65,200 $85,200 30.7% Debt Service GO Bond Debt Serv Eagle Mtn CFD Debt Serv MPC Debt Serv Total Debt Service: Capital Projects Capital Projects Fund Special Revenue Funds Streets Fund Downtown Strategy Fund Town of Fountain Hills | Budget Book 2024 Page 42 Name FY2021 FY2022 Actual FY2023 Budgeted FY2024 Budgeted Actual FY2023 Budgeted vs. FY2024 Budgeted (% Change) Economic Development Fund $223,310 $176,753 $225,920 $229,630 1.6% Tourism Fund $166,420 $144,535 $277,114 $354,029 27.8% $2,982,275 $4,417,474 $5,190,000 $1,190,000 -77.1% $35,052 $19,495 $89,850 $54,600 -39.2% $440,666 $611,382 $627,100 $627,024 0% $4,898 $16,848 $12,388 $13,488 8.9% $8,356,238 $8,701,469 $12,395,682 $9,602,251 -22.5% Facilities Reserve Fund $434,166 $867,619 $550,000 $550,000 0% Technology Repl Fund $19,224 $43,971 $50,000 $50,000 0% Vehicle/Equip Repl Fund $53,525 $80,580 $33,300 $289,700 770% Special Revenue Fund Court Enhancement Fund Environmental Fund Cottonwoods Maint Dist Total Special Revenue Funds: Internal Service Funds Total Internal Service Funds: Total: $506,915 $992,170 $633,300 $889,700 40.5% $28,134,627 $27,410,740 $46,142,486 $43,057,808 -6.7% Town of Fountain Hills | Budget Book 2024 Page 43 General Fund The General Fund (Fund 100) is the primary operating fund of the Town and accounts for the resources and uses of various Fountain Hills departments. It exists to account for the financing of services traditionally associated with local government. These services include police and fire protection, development services (planning & zoning/building safety/code enforcement/GIS), public works (facilities/ engineering), community services (parks and recreation/community center/senior services), general administration, and any other activity for which a special fund has not been created. Governmental accounting requires the General Fund be used for all financial resources except those required to be accounted for in another fund and have designations of non-spendable, restricted, committed, assigned or unassigned. Summary The Town of Fountain Hills is projecting $25.59M of revenue in FY2024, which represents a 3.2% increase over the prior year. Budgeted expenditures are projected to increase by 3.2% or $781.55K to $25.59M in FY2024. $30M $25M $20M $15M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $10M $5M $0 FY2020 FY2021 FY2022 FY2023 FY2024 As required by state statute, the General Fund is required to have a balanced budget between revenues and expenditures. The budget process begins by forecasting the various revenues to be received in the General Fund for the fiscal year, and this number becomes the upper limit for expenditures. If the departmental base budgets, along with any approved supplements, fall below this upper limit, a contingency line item is added to the General Government department to balance the fund. The amount included in the contingency line cannot be used unless revenues are meeting expectations for the fiscal year and Council approves a budget transfer during a public meeting. If the departmental base budgets exceed the forecasted revenues, then the expenditures must be reduced until they equal the revenue amount. Since fiscal year 2020, the Town's General Fund has received more revenue than forecast and spent less than what was budgeted. Also in fiscal year 2020, the Town amended its Financial Policies (Res 2020-16 ) to clarify year-end reserve balances and prioritize maintaining those reserves over making transfers to other Town funds. The revised policies require that 20% of the average General Fund revenues over the past five fiscal years be maintained in the Stability (Rainy Day) Fund. It also requires another 20% to be held in the General Fund as Unassigned Fund Balance to ensure operating funds are available from year-to-year. Once these two requirements are met, then Council approved funding transfers can be made to other funds (i.e. Streets Fund, Environmental Fund, etc.). Any excess fund balance, after reserve requirements are satisfied and funding transfers are made, is transferred to the Capital Project Fund for one-time capital expenditures. Town of Fountain Hills | Budget Book 2024 Page 44 Revenues by Source General Fund revenues are obtained using trend forecasts for transaction privilege (sales) tax, state estimates received from the League of Arizona Cities and Towns for state-shared revenues, and estimates made by departments for fees and charges collected by the Town. These revenue sources are explained further below. Since the Town does not collect a primary or secondary property tax, the entire "Taxes" section in the chart below is from the collection of the Town's portion of the sales tax. The current sales tax rate for the Town is 2.9%, except for long-term residential rentals that are assessed at 1.6%. Hotels and short-term (vacation) rentals are also assessed, in addition to the 2.9%, an additional bed tax of 4%. All state-shared revenue received by the General Fund is shown in the "Intergovernmental Revenue" section below. State-shared revenues received by the General Fund include a formula-based amount of the state's income tax, sales tax, and vehicle license tax. The formula for these revenues is based on the Town's population and changes from yearto-year. All other categories of revenue shown in the chart below represent fees and charges for services provided by the Town, property rental revenue, and court fines. Projected 2024 Revenues by Source Other ​O ther (0.6%) Fines ​F ines & Forfeitures (0.8%) Charges ​C harges For Services (1%) Leases ​L eases & Rents (1.1%) Licenses ​L icenses & Permits (3%) ​IIntergovernmental ntergovernmental Revenue (40.6%) Taxes ​T axes (52.9%) Revenues in the General Fund are expected to rise slightly for the coming fiscal year. Taxable sales have remained strong across multiple categories; however, there is a possibility of a recession in the coming fiscal year. Based on that possibility, revenues for the General Fund are not expected to grow at the same rate as prior years. State-shared revenues will also increase, mostly due to a change in the formula for Urban Revenue Sharing made by the state legislature. As a result of the lowered income tax rates, the legislature increased the percentage of income tax receipts that are distributed to local governments. The other categories of revenue are fairly consistent with the prior year. Town of Fountain Hills | Budget Book 2024 Page 45 Budgeted and Historical 2024 Revenues by Source $30 $25 Millions $20 Investment Earnings Other Fines & Forfeitures Charges For Services Leases & Rents Licenses & Permits Intergovernmental Revenue Taxes $15 $10 $5 $0 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $-5 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Taxes $13,366,807 $15,342,729 $14,751,223 $13,544,799 -8.2% Intergovernmental Revenue $6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8% Licenses & Permits $853,654 $1,433,168 $782,092 $770,208 -1.5% Leases & Rents $366,455 $301,890 $299,872 $277,278 -7.5% Charges For Services $83,583 $167,478 $243,475 $244,215 0.3% Other $260,869 $371,520 $105,265 $141,575 34.5% Fines & Forfeitures $210,882 $197,381 $205,000 $200,000 -2.4% Investment Earnings $24,849 -$149,021 $24,000 $20,000 -16.7% Total Revenue Source: $22,162,647 $24,611,980 $24,804,255 $25,585,805 3.2% Town of Fountain Hills | Budget Book 2024 Page 46 Expenditures by Department General Fund expenditures are budgeted by department, and in the case of the Administration Department, by division. Currently, the Town consists of the following departments and Administration divisions: Mayor & Council Administration Town Manager Information Technology Town Clerk Administrative Services (HR & Risk Mgt.) Finance Public Information Legal Services Purchasing General Government Municipal Court Public Works Development Services Community Services Fire & Emergency Medical Services Law Enforcement Budgeted Expenditures by Department Mayor ​M ayor & Council (0.3%) Municipal ​M unicipal Court (1.9%) Development ​D evelopment Services (5.2%) Law ​L aw Enforcement (25%) Public ​P ublic Works (6.4%) Administration ​A dministration (11.5%) General ​G eneral Government (12.7%) Fire ​F ire & Emergency Med (21.8%) Community ​C ommunity Services (15.2%) Note: The percentage shown above for the General Government Department includes $2.5M in contingency. This amount is required in order to present a balanced budget for the General Fund. Since it is included, it affects the percentages of departmental budgets by increasing the overall amount of the total budget. For example, if the contingency is removed, then the General Government Department would only represent 3% of the overall General Fund budget. Additionally, the proportion of other departments would increase when the contingency amount is removed. Town of Fountain Hills | Budget Book 2024 Page 47 Budgeted and Historical Expenditures by Department $30 $25 Millions $20 Mayor & Council Municipal Court Development Services Public Works Administration General Government Community Services Fire & Emergency Med Law Enforcement $15 $10 $5 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. The following table contains historical amounts by department and the percentage change between fiscal year 2023 and fiscal year 2024. Individual departments with an increase over 10% are detailed as follows: Administration: Cost of Living Adjustment for all positions Addition of 2 full-time positions, 2 part-time positions, and increased an existing part-time position to full-time Multiple supplements approved for various divisions to offset inflation costs Municipal Court: Cost of Living Adjustment for all positions Increased budget for additional conferences and trainings Fire & Emergency Medical: Rural Metro contract ending on 12/31/2023 Required technology and personal protective equipment being purchased All Fire Department personnel (34 full-time positions) will be paid through General Fund beginning on 1/1/2024 Law Enforcement: Annual contract with Maricopa County Sheriffs Office increased by 17% Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Mayor & Council $50,769 $62,684 $76,619 $65,494 -14.5% Administration $2,044,524 $2,311,235 $2,672,360 $2,948,360 10.3% General Government $753,253 $884,814 $5,141,607 $3,238,088 -37% Municipal Court $378,994 $408,115 $446,749 $495,409 10.9% Public Works $1,085,908 $1,125,503 $1,497,800 $1,642,802 9.7% Development Services $939,892 $1,052,527 $1,359,678 $1,318,663 -3% Community Services $2,536,068 $3,095,977 $3,695,572 $3,898,569 5.5% Fire & Emergency Med $3,092,450 $1,126,933 $4,457,834 $5,589,825 25.4% Expenditures Town of Fountain Hills | Budget Book 2024 Page 48 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Law Enforcement $3,352,889 $4,044,580 $5,456,036 $6,388,595 17.1% Total Expenditures: $14,234,746 $14,112,368 $24,804,255 $25,585,805 3.2% Expenditures by Expense Type Budgeted Expenditures by Expense Type Meetings ​M eetings & Training (0.5%) ​IInternal nternal Service (1.4%) Supplies ​S upplies (1.6%) Equipment/Improvemen ​E quipment/Improvemen (2%) Utilities ​U tilities (2.7%) Maintenance ​M aintenance & Repair (3.5%) Contingency ​C ontingency (11.6%) Contractual ​C ontractual Services (42.8%) Payroll ​P ayroll Expenses (33.3%) Town of Fountain Hills | Budget Book 2024 Page 49 Budgeted and Historical Expenditures by Expense Type $30 $25 Millions $20 Damages/Vandalism Capital Expenditures Dues & Memberships Meetings & Training Internal Service Supplies Equipment/Improvemen Utilities Maintenance & Repair Contingency Payroll Expenses Contractual Services $15 $10 $5 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 The following table contains historical amounts by expenditure category and the percentage change between fiscal year 2023 and fiscal year 2024. Individual categories with an increase over 10% is detailed as follows: Payroll Expenses: 7% cost of living adjustment across all departments (except the Town Manager division) and addition of Fire Department personnel beginning in January 2024 Maintenance & Repair: Increase to Facilities Operations' base budget and additional budget for fire apparatus maintenance Supplies: Increase to Facilities Operations' base budget Equipment/Improvements: Initial fire department purchases of technology and equipment Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $4,487,979 $4,941,659 $5,756,074 $8,526,349 48.1% Dues & Memberships $252,899 $64,187 $86,882 $90,440 4.1% Meetings & Training $12,457 $41,724 $131,118 $140,013 6.8% Maintenance & Repair $448,668 $893,647 $736,865 $906,519 23% Utilities $587,312 $646,895 $659,153 $679,233 3% $7,493,888 $6,780,795 $11,837,430 $10,961,420 -7.4% Supplies $223,005 $232,600 $307,106 $418,693 36.3% Equipment/Improvemen $134,515 $119,596 $196,510 $506,160 157.6% Expense Objects Payroll Expenses Contractual Services Damages/Vandalism $1,172 $11,963 $13,000 $13,000 0% $563,818 $330,546 $324,148 $348,396 7.5% $0 $0 $4,579,969 $2,979,582 -34.9% Capital Expenditures $29,034 $48,757 $176,000 $16,000 -90.9% Total Expense Objects: $14,234,746 $14,112,368 $24,804,255 $25,585,805 3.2% Internal Service Contingency Town of Fountain Hills | Budget Book 2024 Page 50 Fund Balance Fund balance is one indicator of the Town's financial health. Although the Town has maintained a Stabilization (Rainy Day) Fund as part of the General Fund for many years, updated Financial Policies were needed to further clarify the timing and priority of funding it. These updates were made in May 2020 with the adoption of Resolution 2020-16 . Beginning that fiscal year, additional reserve requirements were implemented to ensure the continuity of funding across fiscal years. As shown below, a 20% minimum unassigned fund balance was instituted. Both the Stabilization Fund and the Unassigned fund balance reserve are based on a rolling five-year average of General Fund revenues, each 20% of that average. Projections $15M $12.5M $10M $7.5M $5M $2.5M $0 FY2020 FY2021 Nonspendable FY2022 Committed FY2023 Unassigned Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Unassigned $5,528,744 $10,958,102 $9,438,232 $5,266,833 -44.2% Committed $3,086,699 $3,296,434 $3,595,599 $3,980,307 10.7% $11,400 $27,288 $51,309 $0 -100% $8,626,843 $14,281,824 $13,085,141 $9,247,140 -29.3% Fund Balance Nonspendable Total Fund Balance: Town of Fountain Hills | Budget Book 2024 % Change Page 51 Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes, designated as committed or restricted. The Town maintains the following Special Revenue funds: Streets Fund Downtown Strategy Fund Economic Development Fund Tourism Fund Special Revenue (Grants) Fund Public Art Fund Court Enhancement Fund Environmental Fund Cottonwoods Maintenance District Fund Summary The Town of Fountain Hills is projecting $5.84M of revenue in FY2024, which represents a 63.6% decrease over the prior year. Budgeted expenditures are projected to decrease by 23.1% or $2.9M to $9.64M in FY2024. $20M $15M $10M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $5M $0 FY2020 FY2021 FY2022 FY2023 FY2024 Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and expenditure details are available in the Fund Summaries for each individual fund following this summary section. Revenue by Fund Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 FY2022 Actual FY2023 Budgeted FY2024 Budgeted Actual Public Art Fund FY2023 Budgeted vs. FY2024 Budgeted (% Change) $56 $110 $100,240 $100,240 0% $3,674,622 $3,928,480 $4,017,557 $3,909,198 -2.7% $133,538 $115,179 $121,015 $107,062 -11.5% Special Revenue Funds Streets Fund Downtown Strategy Fund Town of Fountain Hills | Budget Book 2024 Page 52 Name FY2021 FY2022 Actual FY2023 Budgeted FY2024 Budgeted Actual FY2023 Budgeted vs. FY2024 Budgeted (% Change) Economic Development Fund $439,067 $493,697 $479,261 $426,087 -11.1% Tourism Fund $49,039 $70,536 $65,180 $65,180 0% $3,006,984 $4,425,914 $11,190,000 $1,190,000 -89.4% Court Enhancement Fund $28,478 $26,748 $49,900 $33,300 -33.3% Environmental Fund $40,590 $12,340 $2,400 $2,400 0% $6,481 $6,633 $8,742 $9,840 12.6% Total Special Revenue Funds: $7,378,799 $9,079,529 $15,934,055 $5,743,067 -64% Total: $7,378,855 $9,079,639 $16,034,295 $5,843,307 -63.6% Special Revenue Fund Cottonwoods Maint Dist Expenditures by Fund Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 FY2022 Actual FY2023 Budgeted FY2024 Budgeted Actual FY2023 Budgeted vs. FY2024 Budgeted (% Change) Public Art Fund $71,712 $22,468 $144,649 $41,761 -71.1% $4,404,058 $3,268,623 $5,908,110 $7,048,280 19.3% Downtown Strategy Fund $99,559 $46,358 $65,200 $85,200 30.7% Economic Development Fund $223,310 $176,753 $225,920 $229,630 1.6% Tourism Fund $166,420 $144,535 $277,114 $354,029 27.8% $2,982,275 $4,417,474 $5,190,000 $1,190,000 -77.1% $35,052 $19,495 $89,850 $54,600 -39.2% $440,666 $611,382 $627,100 $627,024 0% $4,898 $16,848 $12,388 $13,488 8.9% Total Special Revenue Funds: $8,356,238 $8,701,469 $12,395,682 $9,602,251 -22.5% Total: $8,427,950 $8,723,937 $12,540,331 $9,644,012 -23.1% Special Revenue Funds Streets Fund Special Revenue Fund Court Enhancement Fund Environmental Fund Cottonwoods Maint Dist Expenditures by Expense Type Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Payroll Expenses $828,454 $782,217 $920,492 $920,422 0% Dues & Memberships $26,236 $15,390 $34,149 $24,824 -27.3% Meetings & Training $4,771 $8,590 $12,620 $10,120 -19.8% $3,490,268 $2,447,046 $4,771,990 $5,904,615 23.7% Expense Objects Maintenance & Repair Town of Fountain Hills | Budget Book 2024 Page 53 Name Utilities Contractual Services FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $131,994 $133,713 $143,456 $143,456 0% $3,639,758 $5,150,959 $1,137,823 $1,320,983 16.1% Supplies $34,038 $18,335 $32,075 $32,075 0% Equipment/Improvemen $16,081 $74,068 $27,550 $21,000 -23.8% Damages/Vandalism $28,819 $13,214 $40,000 $40,000 0% Internal Service $68,548 $67,208 $70,176 $71,517 1.9% Contingency $0 $0 $5,350,000 $1,155,000 -78.4% Capital Expenditures $158,981 $13,196 $0 $0 0% Total Expense Objects: $8,427,950 $8,723,937 $12,540,331 $9,644,012 -23.1% Town of Fountain Hills | Budget Book 2024 Page 54 Streets Fund The Streets (HURF) Fund (Fund 200) is funded by 0.2% of local sales tax and State-shared revenues. The State of Arizona taxes motor fuels and collects a variety of fees and charges relating to the registration and operation of motor vehicles. These revenues are deposited in the Arizona Highway User Revenue Fund (HURF) and are then distributed to the cities, towns, and counties and to the State Highway Fund. This fund may only be used for street and highway purposes and is a restricted fund. Summary The Town of Fountain Hills is projecting $3.91M of revenue in FY2024, which represents a 2.7% decrease over the prior year. Budgeted expenditures are projected to increase by 19.3% or $1.14M to $7.05M in FY2024. $8M $6M $4M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $2M $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 55 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.3%) Other ​O ther (0.8%) Charges ​C harges For Services (2.6%) Taxes ​T axes (27.2%) ​IIntergovernmental ntergovernmental Revenue (69.2%) Budgeted and Historical 2024 Revenues by Source $5 $4 Millions $3 Investment Earnings Other Charges For Services Taxes Intergovernmental Revenue $2 $1 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 The budgeted decrease in tax revenue for FY 2024 is due to the possibility of a recession during the year, which would result in slower growth of taxable sales. Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Town of Fountain Hills | Budget Book 2024 Page 56 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Taxes $1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1% Intergovernmental Revenue $2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9% Charges For Services $7,077 $3,542 $100,000 $100,000 0% Other $2,460 $19,616 $31,000 $31,000 0% Investment Earnings $734 $6,219 $10,000 $10,000 0% Total Revenue Source: $3,674,622 $3,928,480 $4,017,557 $3,909,198 -2.7% Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies ​S upplies (0.3%) Damages/Vandalism ​D amages/Vandalism (0.6%) ​IInternal nternal Service (1%) Contingency ​C ontingency (1.4%) Utilities ​U tilities (2%) Payroll ​P ayroll Expenses (9.3%) Contractual ​C ontractual Services (9.5%) Maintenance ​M aintenance & Repair (75.5%) Town of Fountain Hills | Budget Book 2024 Page 57 Budgeted and Historical Expenditures by Expense Type $8 Millions $6 Capital Expenditures Meetings & Training Dues & Memberships Equipment/Improvemen Supplies Damages/Vandalism Internal Service Contingency Utilities Payroll Expenses Contractual Services Maintenance & Repair $4 $2 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 The following table contains historical amounts by expenditure type and the percentage change between fiscal year 2023 and fiscal year 2024. Individual expenditure categories with an increase over 10% are detailed as follows: Maintenance & Repair: $1M increase in Pavement Maintenance Contractual Services: Increase to Traffic Signal contract Increase to Landscaping contracts Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Payroll Expenses $564,529 $592,167 $653,387 $658,909 0.8% Dues & Memberships $4,413 $2,621 $11,750 $11,750 0% Meetings & Training $0 $205 $0 $0 0% $3,168,790 $1,947,862 $4,214,665 $5,322,410 26.3% Utilities $131,624 $133,713 $141,406 $141,406 0% Contractual Services $408,274 $433,266 $543,805 $666,705 22.6% Supplies $22,654 $14,956 $22,745 $22,745 0% Equipment/Improvemen $10,428 $67,384 $17,000 $17,000 0% Damages/Vandalism $28,819 $13,214 $40,000 $40,000 0% Internal Service $64,526 $63,235 $63,352 $67,355 6.3% Maintenance & Repair Contingency Total Expense Objects: $0 $0 $200,000 $100,000 -50% $4,404,058 $3,268,623 $5,908,110 $7,048,280 19.3% Town of Fountain Hills | Budget Book 2024 Page 58 Fund Balance Fund balance in the Streets Fund is restricted by Arizona Revised Statute. Rollover balances are available for use in future years, and the projected balance for FY23 was included for use in the budget for fiscal year 2024. The percentage change between FY22 and FY23 is approximately 50% and is explained by the increased amount of street maintenance that was undertaken during FY23. Projections $5M $4M $3M $2M $1M $0 FY2020 FY2021 Assigned FY2022 FY2023 Restricted Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 Fund Balance — — — — Assigned $0 $0 $349,312 $0 -100% Restricted $1,426,673 $876,905 $3,553,984 $1,918,194 -46% Total Fund Balance: $1,426,673 $876,905 $3,903,296 $1,918,194 -50.9% Town of Fountain Hills | Budget Book 2024 % Change Page 59 Downtown Strategy Fund The Downtown Strategy Fund (Fund 300) is a committed fund which may only be used for development of the downtown. Revenue for this fund comes from the 20% of the .1% of local sales tax collections that have been dedicated for this purpose. Summary The Town of Fountain Hills is projecting $107.06K of revenue in FY2024, which represents a 11.5% decrease over the prior year. Budgeted expenditures are projected to increase by 30.7% or $20K to $85.2K in FY2024. $150K $100K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures $50K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 60 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.6%) Taxes ​T axes (99.4%) Budgeted and Historical 2024 Revenues by Source $0.15 $0.125 Millions $0.1 $0.075 Other Investment Earnings Taxes $0.05 $0.025 $0 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $-0.025 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 61 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Taxes $107,981 $121,798 $119,755 $106,462 -11.1% Other $22,000 $0 $0 $0 0% Investment Earnings $3,557 -$6,619 $1,260 $600 -52.4% Total Revenue Source: $133,538 $115,179 $121,015 $107,062 -11.5% Expenditures by Expense Type Budgeted Expenditures by Expense Type Maintenance ​M aintenance & Repair (2.1%) Contractual ​C ontractual Services (97.9%) Town of Fountain Hills | Budget Book 2024 Page 62 Budgeted and Historical Expenditures by Expense Type $0.125 $0.1 Millions $0.075 Capital Expenditures Maintenance & Repair Contractual Services $0.05 $0.025 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $0 $0 $11,800 $1,800 -84.7% $50,085 $46,358 $53,400 $83,400 56.2% Expense Objects Maintenance & Repair Contractual Services Capital Expenditures $49,474 $0 $0 $0 0% Total Expense Objects: $99,559 $46,358 $65,200 $85,200 30.7% Town of Fountain Hills | Budget Book 2024 Page 63 Fund Balance Projections $1.25M $1M $750K $500K $250K $0 FY2020 FY2021 FY2022 FY2023 Committed Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Committed $991,495 $449,768 $518,590 $587,302 13.2% Total Fund Balance: $991,495 $449,768 $518,590 $587,302 13.2% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 64 Economic Development Fund The Economic Development Fund (Fund 310) is a committed fund which may only be used for economic development. Revenue for this fund comes from the 80% of the 0.1% of local sales tax collections that have been dedicated for this purpose. Summary The Town of Fountain Hills is projecting $426.09K of revenue in FY2024, which represents a 11.1% decrease over the prior year. Budgeted expenditures are projected to increase by 1.6% or $3.71K to $229.63K in FY2024. $600K $500K $400K $300K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $200K $100K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 65 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.06%) Taxes ​T axes (99.9%) Budgeted and Historical 2024 Revenues by Source $0.6 $0.5 Millions $0.4 $0.3 Other Investment Earnings Taxes $0.2 $0.1 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 66 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Taxes $431,925 $487,193 $479,021 $425,847 -11.1% Other $7,083 $6,044 $0 $0 0% Investment Earnings $59 $460 $240 $240 0% Total Revenue Source: $439,067 $493,697 $479,261 $426,087 -11.1% Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies ​S upplies (0.2%) ​IInternal nternal Service (0.3%) Dues ​D ues & Memberships (0.6%) Meetings ​M eetings & Training (2.8%) Maintenance ​M aintenance & Repair (8.9%) Contractual ​C ontractual Services (14.5%) Payroll ​P ayroll Expenses (72.8%) Town of Fountain Hills | Budget Book 2024 Page 67 Budgeted and Historical Expenditures by Expense Type $0.25 $0.2 $0.15 Millions Equipment/Improvemen Supplies Internal Service Dues & Memberships Meetings & Training Maintenance & Repair Contractual Services Payroll Expenses $0.1 $0.05 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $201,256 $151,534 $168,831 $167,260 -0.9% Dues & Memberships $5,157 $4,309 $1,299 $1,299 0% Meetings & Training $4,642 $5,934 $6,320 $6,320 0% $0 $5,230 $24,325 $20,325 -16.4% Contractual Services $3,342 $6,951 $23,269 $33,269 43% Supplies $5,621 $1,358 $400 $400 0% Equipment/Improvemen $1,916 $0 $0 $0 0% Expense Objects Payroll Expenses Maintenance & Repair Internal Service Total Expense Objects: $1,376 $1,436 $1,476 $757 -48.7% $223,310 $176,753 $225,920 $229,630 1.6% Town of Fountain Hills | Budget Book 2024 Page 68 Fund Balance Projections $500K $400K $300K $200K $100K $0 FY2020 FY2021 FY2022 FY2023 Committed Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Committed $103,546 $156,419 $317,312 $446,718 40.8% Total Fund Balance: $103,546 $156,419 $317,312 $446,718 40.8% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 69 Tourism Fund The Tourism Fund (Fund 320) is a committed fund which may only be used for tourism. Revenue for this fund is provided by a transfer from the Economic Development Fund and grant money. Summary The Town of Fountain Hills is projecting $65.18K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 27.8% or $76.92K to $354.03K in FY2024. $400K $300K $200K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $100K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 70 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.3%) ​IIntergovernmental ntergovernmental Revenue (99.7%) Budgeted and Historical 2024 Revenues by Source $0.1 $0.08 Millions $0.06 Other Investment Earnings Intergovernmental Revenue $0.04 $0.02 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 71 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted Intergovernmental Revenue $47,653 $68,985 Other $65,000 FY2023 Budgeted vs. FY2024 Budgeted (% Change) $65,000 0% $1,340 $1,216 $0 $0 0% Investment Earnings $46 $335 $180 $180 0% Total Revenue Source: $49,039 $70,536 $65,180 $65,180 0% Expenditures by Expense Type Budgeted Expenditures by Expense Type Equipment/Improvemen ​E quipment/Improvemen (0.3%) ​IInternal nternal Service (0.4%) Utilities ​U tilities (0.6%) Meetings ​M eetings & Training (1%) Supplies ​S upplies (1.9%) Maintenance ​M aintenance & Repair (14.1%) Contractual ​C ontractual Services (55%) Payroll ​P ayroll Expenses (26.6%) Town of Fountain Hills | Budget Book 2024 Page 72 Budgeted and Historical Expenditures by Expense Type $0.4 Millions $0.3 Dues & Memberships Equipment/Improvemen Internal Service Utilities Meetings & Training Supplies Maintenance & Repair Payroll Expenses Contractual Services $0.2 $0.1 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Payroll Expenses $50,497 $38,515 $98,274 $94,253 -4.1% Dues & Memberships $10,165 $899 $8,380 $555 -93.4% Meetings & Training $129 $2,451 $3,500 $3,500 0% Maintenance & Repair $0 $9,517 $3,000 $49,780 1,559.3% $370 $0 $2,050 $2,050 0% Contractual Services $94,873 $90,664 $151,700 $194,760 28.4% Supplies $5,763 $1,731 $6,880 $6,880 0% Equipment/Improvemen $3,737 $0 $1,000 $1,000 0% Internal Service $886 $757 $2,330 $1,251 -46.3% $166,420 $144,535 $277,114 $354,029 27.8% Expense Objects Utilities Total Expense Objects: Town of Fountain Hills | Budget Book 2024 Page 73 Fund Balance Projections $250K $200K $150K $100K $50K $0 FY2020 FY2021 Nonspendable FY2022 FY2023 Committed Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Fund Balance Committed Nonspendable Total Fund Balance: Town of Fountain Hills | Budget Book 2024 FY2020 FY2021 FY2022 FY2023 % Change — — — — $83,261 $124,129 $205,872 $187,082 -9.1% $0 $0 $3,075 $0 -100% $83,261 $124,129 $208,947 $187,082 -10.5% Page 74 Special Revenue Fund The Special Revenue/Grants Fund (Fund 400) is restricted by the terms of the individual grants or program funds received. An example of this would be state or federal funds. These funds are to be used only for the specific program or programs for which the funds have been awarded and in accordance with all the grant conditions. Summary The Town of Fountain Hills is projecting $1.19M of revenue in FY2024, which represents a 89.4% decrease over the prior year. Budgeted expenditures are projected to decrease by 77.1% or $4M to $1.19M in FY2024. $12.5M $10M $7.5M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures $5M $2.5M $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 75 Revenues by Source Projected 2024 Revenues by Source ​IIntergovernmental ntergovernmental Revenue (100%) Budgeted and Historical 2024 Revenues by Source $12.5 $10 Millions $7.5 Investment Earnings Intergovernmental Revenue $5 $2.5 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 76 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted Intergovernmental Revenue $3,006,596 $4,424,619 $11,190,000 $1,190,000 FY2023 Budgeted vs. FY2024 Budgeted (% Change) -89.4% Investment Earnings $388 $1,296 $0 $0 0% Total Revenue Source: $3,006,984 $4,425,914 $11,190,000 $1,190,000 -89.4% Expenditures by Expense Type Budgeted Expenditures by Expense Type Contractual ​C ontractual Services (16%) Contingency ​C ontingency (84%) Town of Fountain Hills | Budget Book 2024 Page 77 Budgeted and Historical Expenditures by Expense Type $6 $5 Millions $4 $3 Capital Expenditures Contractual Services Contingency $2 $1 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $2,957,819 $4,417,474 $190,000 $190,000 0% $0 $0 $5,000,000 $1,000,000 -80% Expense Objects Contractual Services Contingency Capital Expenditures $24,455 $0 $0 $0 0% Total Expense Objects: $2,982,275 $4,417,474 $5,190,000 $1,190,000 -77.1% Town of Fountain Hills | Budget Book 2024 Page 78 Public Art Fund The Public Art Fund {Fund 410) is funded by developer in-lieu contributions. These funds may only be used for the maintenance of art and for the installation of this art throughout the community. This fund has a committed fund balance. Summary The Town of Fountain Hills is projecting $100.24K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 71.1% or $102.89K to $41.76K in FY2024. $200K $150K $100K Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $50K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 79 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.2%) Charges ​C harges For Services (99.8%) Budgeted and Historical 2024 Revenues by Source $0.125 $0.1 Millions $0.075 Investment Earnings Charges For Services $0.05 $0.025 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 80 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $0 $0 $100,000 $100,000 0% Charges For Services Investment Earnings $56 $110 $240 $240 0% Total Revenue Source: $56 $110 $100,240 $100,240 0% Expenditures by Expense Type Budgeted Expenditures by Expense Type Contractual ​C ontractual Services (37.7%) Maintenance ​M aintenance & Repair (62.3%) Town of Fountain Hills | Budget Book 2024 Page 81 Budgeted and Historical Expenditures by Expense Type $0.175 $0.15 Millions $0.125 $0.1 Contingency Capital Expenditures Contractual Services Maintenance & Repair $0.075 $0.05 $0.025 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Maintenance & Repair $10,240 $11,098 $31,000 $26,000 -16.1% Contractual Services $11,472 $11,370 $13,649 $15,761 15.5% Expense Objects Contingency $0 $0 $100,000 $0 -100% Capital Expenditures $50,000 $0 $0 $0 0% Total Expense Objects: $71,712 $22,468 $144,649 $41,761 -71.1% Town of Fountain Hills | Budget Book 2024 Page 82 Fund Balance Projections $200K $150K $100K $50K $0 FY2020 FY2021 FY2022 FY2023 Committed Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Committed $162,655 $90,999 $68,641 $91,037 32.6% Total Fund Balance: $162,655 $90,999 $68,641 $91,037 32.6% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 83 Court Enhancement Fund The Court Enhancement Fund (Fund 420) is a restricted fund which may only be used to enhance the technological, operational and security capabilities of the Fountain Hills Municipal Court and to support the operation of the Court collection program. Revenues are derived from court fees and bond forfeitures. Summary The Town of Fountain Hills is projecting $33.3K of revenue in FY2024, which represents a 33.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 39.2% or $35.25K to $54.6K in FY2024. $200K $150K $100K Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $50K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 84 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.9%) Fines ​F ines & Forfeitures (99.1%) Budgeted and Historical 2024 Revenues by Source $0.06 $0.05 Millions $0.04 $0.03 Investment Earnings Fines & Forfeitures $0.02 $0.01 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 85 Name Fines & Forfeitures FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $28,309 $26,583 $49,000 $33,000 -32.7% Investment Earnings $169 $165 $900 $300 -66.7% Total Revenue Source: $28,478 $26,748 $49,900 $33,300 -33.3% Expenditures by Expense Type Budgeted Expenditures by Expense Type Maintenance ​M aintenance & Repair (2.9%) Equipment/Improvemen ​E quipment/Improvemen (5.5%) Contingency ​C ontingency (91.6%) Town of Fountain Hills | Budget Book 2024 Page 86 Budgeted and Historical Expenditures by Expense Type $0.1 $0.08 $0.06 Millions Capital Expenditures Dues & Memberships Meetings & Training Contractual Services Supplies Maintenance & Repair Equipment/Improvemen Contingency $0.04 $0.02 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $0 $0 $1,500 $0 -100% Meetings & Training $0 $0 $2,500 $0 -100% Maintenance & Repair $0 $0 $500 $1,600 220% Contractual Services $0 $0 $25,800 $0 -100% Equipment/Improvemen $0 $6,299 $9,550 $3,000 -68.6% Contingency $0 $0 $50,000 $50,000 0% Capital Expenditures $35,052 $13,196 $0 $0 0% Total Expense Objects: $35,052 $19,495 $89,850 $54,600 -39.2% Expense Objects Town of Fountain Hills | Budget Book 2024 Page 87 Fund Balance Projections $500K $400K $300K $200K $100K $0 FY2020 FY2021 FY2022 FY2023 Committed Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Committed $401,696 $395,121 $402,374 $424,719 5.6% Total Fund Balance: $401,696 $395,121 $402,374 $424,719 5.6% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 88 Environmental Fund The Environmental Fund {Fund 460) is an assigned fund which may only be used to help offset the costs of stormwater management and air quality permit requirements as well as other environmental programs. These items include, but are not limited to, permit fees, wash maintenance, ADWR dam inspection and maintenance, street sweeping, storm drain cleaning and household hazardous waste disposal. Revenues are currently derived from transfers from the General Fund. Summary The Town of Fountain Hills is projecting $2.4K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 0% or $76 to $627.02K in FY2024. $800K $600K $400K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $200K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 89 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (100%) Budgeted and Historical 2024 Revenues by Source $0.05 $0.04 Millions $0.03 Licenses & Permits Investment Earnings $0.02 $0.01 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 90 Name Licenses & Permits FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $40,330 $11,750 $0 $0 0% Investment Earnings $260 $590 $2,400 $2,400 0% Total Revenue Source: $40,590 $12,340 $2,400 $2,400 0% Expenditures by Expense Type Budgeted Expenditures by Expense Type Meetings ​M eetings & Training (0.05%) Supplies ​S upplies (0.3%) ​IInternal nternal Service (0.3%) Dues ​D ues & Memberships (1.8%) Contractual ​C ontractual Services (21.7%) Maintenance ​M aintenance & Repair (75.8%) Town of Fountain Hills | Budget Book 2024 Page 91 Budgeted and Historical Expenditures by Expense Type $0.7 $0.6 Millions $0.5 Payroll Expenses Utilities Equipment/Improvemen Meetings & Training Supplies Internal Service Dues & Memberships Contractual Services Maintenance & Repair $0.4 $0.3 $0.2 $0.1 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Payroll Expenses $12,172 $0 $0 $0 0% Dues & Memberships $6,500 $7,560 $11,220 $11,220 0% Expense Objects Meetings & Training $0 $0 $300 $300 0% Maintenance & Repair $306,439 $456,580 $475,400 $475,400 0% Contractual Services $113,795 $144,788 $135,950 $135,950 0% Supplies $0 $289 $2,000 $2,000 0% Equipment/Improvemen $0 $385 $0 $0 0% Internal Service Total Expense Objects: $1,760 $1,781 $2,230 $2,154 -3.4% $440,666 $611,382 $627,100 $627,024 0% Town of Fountain Hills | Budget Book 2024 Page 92 Fund Balance Projections $600K $500K $400K $300K $200K $100K $0 FY2020 FY2021 FY2022 FY2023 Assigned Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Assigned $565,457 $365,381 $266,339 $288,977 8.5% Total Fund Balance: $565,457 $365,381 $266,339 $288,977 8.5% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 93 Cottonwoods Maint Dist The Cottonwoods Maintenance District Fund {Fund 550) is a restricted fund which may only be used for maintenance of the Cottonwoods Maintenance District. Revenues are derived from a secondary property tax. Summary The Town of Fountain Hills is projecting $9.84K of revenue in FY2024, which represents a 12.6% increase over the prior year. Budgeted expenditures are projected to increase by 8.9% or $1.1K to $13.49K in FY2024. $20K $15K $10K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $5K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 94 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.7%) Taxes ​T axes (99.3%) Budgeted and Historical 2024 Revenues by Source $0.012 $0.01 Millions $0.008 $0.006 Investment Earnings Taxes $0.004 $0.002 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 95 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $6,468 $6,613 $8,670 $9,768 12.7% Taxes Investment Earnings $13 $20 $72 $72 0% Total Revenue Source: $6,481 $6,633 $8,742 $9,840 12.6% Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies ​S upplies (0.4%) Contractual ​C ontractual Services (8.4%) Contingency ​C ontingency (37.1%) Town of Fountain Hills | Budget Book 2024 Maintenance ​M aintenance & Repair (54.1%) Page 96 Budgeted and Historical Expenditures by Expense Type $0.02 Millions $0.015 Internal Service Supplies Contractual Services Contingency Maintenance & Repair $0.01 $0.005 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Maintenance & Repair $4,800 $16,760 $11,300 $7,300 -35.4% Contractual Services $98 $88 $250 $1,138 355.2% Supplies $0 $0 $50 $50 0% Internal Service $0 $0 $788 $0 -100% $5,000 N/A $13,488 8.9% Expense Objects Contingency Total Expense Objects: $0 $4,898 Town of Fountain Hills | Budget Book 2024 $16,848 $12,388 Page 97 Fund Balance Projections $25K $20K $15K $10K $5K $0 FY2020 FY2021 FY2022 FY2023 Restricted Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Restricted $21,989 $23,572 $13,358 $11,175 -16.3% Total Fund Balance: $21,989 $23,572 $13,358 $11,175 -16.3% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 98 Capital Funds Capital Project Funds are used for the acquisition and/ or construction of major capital items including facilities, heavy equipment, technology, open space, park improvements, and major road improvements. Summary The Town of Fountain Hills is projecting $4.85M of revenue in FY2024, which represents a 147.4% increase over the prior year. Budgeted expenditures are projected to decrease by 15.1% or $1.23M to $6.92M in FY2024. $10M $7.5M $5M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $2.5M $0 FY2020 FY2021 FY2022 FY2023 FY2024 Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and expenditure details are available in the Fund Summaries for each individual fund following this summary section. Town of Fountain Hills | Budget Book 2024 Page 99 Capital Projects Fund The Capital Projects Fund (Fund 600) revenues are committed revenues derived from excess General Fund revenues and 50% of the construction related local sales tax. The Capital Projects Fund is the primary funding source for the Town's capital improvements. Summary The Town of Fountain Hills is projecting $4.46M of revenue in FY2024, which represents a 198.2% increase over the prior year. Budgeted expenditures are projected to decrease by 15.1% or $1.23M to $6.92M in FY2024. $10M $7.5M $5M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $2.5M $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 100 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.2%) Taxes ​T axes (15.4%) ​IIntergovernmental ntergovernmental Revenue (84.4%) Budgeted and Historical 2024 Revenues by Source $5 $4 Millions $3 Transfers In Other Investment Earnings Taxes Intergovernmental Revenue $2 $1 $0 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $-1 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 101 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted Taxes $995,192 Intergovernmental Revenue Investment Earnings Total Revenue Source: FY2023 Budgeted vs. FY2024 Budgeted (% Change) $890,062 $1,141,951 $685,240 -40% $78,995 $0 $70,000 $3,768,079 5,283% $19,713 -$143,089 $10,000 $10,000 0% $1,093,900 $746,973 $1,221,951 $4,463,319 265.3% Expenditures by Expense Type Budgeted Expenditures by Expense Type Contractual ​C ontractual Services (0.04%) Contingency ​C ontingency (4.1%) Capital ​C apital Expenditures (95.8%) Town of Fountain Hills | Budget Book 2024 Page 102 Budgeted and Historical Expenditures by Expense Type $10 $8 Millions $6 Equipment/Improvemen Contractual Services Contingency Capital Expenditures $4 $2 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $3,168 $824 $2,800 $2,800 0% $0 $45,723 $0 $0 0% Expense Objects Contractual Services Equipment/Improvemen Contingency $0 $0 $457,840 $286,800 -37.4% Capital Expenditures $4,514,294 $3,535,121 $7,688,400 $6,628,931 -13.8% Total Expense Objects: $4,517,462 $3,581,668 $8,149,040 $6,918,531 -15.1% Town of Fountain Hills | Budget Book 2024 Page 103 Fund Balance Projections $8M $6M $4M $2M $0 FY2020 FY2021 FY2022 FY2023 Committed Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Committed $4,488,812 $3,305,053 $4,068,310 $6,744,413 65.8% Total Fund Balance: $4,488,812 $3,305,053 $4,068,310 $6,744,413 65.8% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 104 Development Fee Funds The Development Fee Funds (Funds 710-770) are restricted funds which may only be used for the planning, design, and construction of public facilities serving the needs of the new development from which it was collected and designated as restricted. The Town has developed an Infrastructure Improvement Plan (IIP) that identifies each public improvement that is proposed to be the subject of a development fee. This IIP is incorporated as part of the Town's Capital Improvement Program (CIP). Summary The Town of Fountain Hills is projecting $382.55K of revenue in FY2024, which represents a 17.2% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024. $800K $600K $400K Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $200K $0 FY2020 FY2021 FY2022 FY2023 FY2024 Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and expenditure details are available in the Fund Summaries for each individual fund following this summary section. Town of Fountain Hills | Budget Book 2024 Page 105 Fire/EMS Dev Fee The Fire EMS Development Fund (Fund 720) is used to accumulate resources to provide components for fire apparatus, fire equipment, and facilities required to maintain the Town's level of service in response to growth. Summary The Town of Fountain Hills is projecting $13.78K of revenue in FY2024, which represents a 15% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024. $80K $60K $40K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $20K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 106 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (7.3%) Licenses ​L icenses & Permits (92.7%) Budgeted and Historical 2024 Revenues by Source $0.07 $0.06 Millions $0.05 $0.04 Investment Earnings Licenses & Permits $0.03 $0.02 $0.01 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 107 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $63,248 $28,025 $15,221 $12,780 -16% Licenses & Permits Investment Earnings $139 $599 $1,000 $1,000 0% Total Revenue Source: $63,387 $28,624 $16,221 $13,780 -15% Fund Balance Projections $500K $400K $300K $200K $100K $0 FY2020 FY2021 FY2022 FY2023 Restricted Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2023 Fund Balance — Restricted $415,176 Total Fund Balance: $415,176 Town of Fountain Hills | Budget Book 2024 Page 108 Streets Dev Fee The Streets Development Fund (Fund 730) is used to accumulate resources to provide street and traffic control infrastructure required to maintain the Town's level of service in response to growth. Summary The Town of Fountain Hills is projecting $201.74K of revenue in FY2024, which represents a 16.1% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024. $400K $300K $200K Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $100K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 109 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.5%) Licenses ​L icenses & Permits (99.5%) Budgeted and Historical 2024 Revenues by Source $0.3 $0.25 Millions $0.2 $0.15 Investment Earnings Licenses & Permits $0.1 $0.05 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 110 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $77,867 $258,274 $239,438 $200,740 -16.2% Licenses & Permits Investment Earnings $7 $460 $1,000 $1,000 0% Total Revenue Source: $77,874 $258,734 $240,438 $201,740 -16.1% Fund Balance Projections $700K $600K $500K $400K $300K $200K $100K $0 FY2020 FY2021 FY2022 FY2023 Restricted Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Restricted $3,870 $81,744 $340,478 $574,779 68.8% Total Fund Balance: $3,870 $81,744 $340,478 $574,779 68.8% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 111 Park/Rec Dev Fee The Parks & Recreation Development Fund (Fund 740) is used to accumulate resources to provide increased parks and recreation infrastructure required to maintain the Town's level of service in response to growth. Summary The Town of Fountain Hills is projecting $167.03K of revenue in FY2024, which represents a 18.7% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024. $400K $300K $200K Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures $100K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 112 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.6%) Licenses ​L icenses & Permits (99.4%) Budgeted and Historical 2024 Revenues by Source $0.35 $0.3 Millions $0.25 $0.2 Investment Earnings Licenses & Permits $0.15 $0.1 $0.05 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 113 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $257,342 $308,862 $204,348 $166,030 -18.8% Licenses & Permits Investment Earnings $362 $1,825 $1,000 $1,000 0% Total Revenue Source: $257,704 $310,687 $205,348 $167,030 -18.7% Fund Balance Projections $1.75M $1.5M $1.25M $1M $750K $500K $250K $0 FY2020 FY2021 FY2022 FY2023 Restricted FY2020 FY2021 FY2022 FY2023 — — — — Restricted $797,749 $1,015,454 $1,216,141 $1,443,633 18.7% Total Fund Balance: $797,749 $1,015,454 $1,216,141 $1,443,633 18.7% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 114 Internal Service Funds The Internal Service Funds are used to account for the Town’s business-type activities. These funds are considered self-supporting in that the services rendered are financed through user charges or are on a cost reimbursement basis. These funds are classified as having assigned fund balances. Summary The Town of Fountain Hills is projecting $421.99K of revenue in FY2024, which represents a 7.5% increase over the prior year. Budgeted expenditures are projected to increase by 40.5% or $256.4K to $889.7K in FY2024. $2M $1.5M $1M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures $500K $0 FY2020 FY2021 FY2022 FY2023 FY2024 Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and expenditure details are available in the Fund Summaries for each individual fund following this summary section. Town of Fountain Hills | Budget Book 2024 Page 115 Revenue by Fund 2024 Revenue by Fund Facilities ​F acilities Reserve Fund (0.2%) Technology ​T echnology Repl Fund (14.7%) Vehicle/Equip ​V ehicle/Equip Repl Fund (85.1%) Budgeted and Historical 2024 Revenue by Fund $0.8 $0.6 Millions $0.4 Facilities Reserve Fund Technology Repl Fund Vehicle/Equip Repl Fund $0.2 $0 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $-0.2 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name Facilities Reserve Fund FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $15,556 -$106,915 $1,000 $1,000 0% Town of Fountain Hills | Budget Book 2024 Page 116 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $65,012 $66,912 $65,017 $62,000 -4.6% Vehicle/Equip Repl Fund $578,894 $334,200 $326,558 $358,994 9.9% Total: $659,462 $294,196 $392,575 $421,994 7.5% Technology Repl Fund Expenditures by Expense Type Budgeted Expenditures by Expense Type Equipment/Improvemen ​E quipment/Improvemen (5.1%) Capital ​C apital Expenditures (32.6%) Contingency ​C ontingency (62.4%) Town of Fountain Hills | Budget Book 2024 Page 117 Budgeted and Historical Expenditures by Expense Type $1.5 $1.25 Millions $1 Maintenance & Repair Contractual Services Equipment/Improvemen Capital Expenditures Contingency $0.75 $0.5 $0.25 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Maintenance & Repair $153,909 $161,515 $0 $0 0% Contractual Services $4,368 $10,587 $0 $0 0% $292,891 $588,443 $45,000 $45,000 0% $0 $0 $555,000 $555,000 0% Capital Expenditures $55,746 $231,626 $33,300 $289,700 770% Total Expense Objects: $506,915 $992,170 $633,300 $889,700 40.5% Expense Objects Equipment/Improvemen Contingency Town of Fountain Hills | Budget Book 2024 Page 118 Facilities Reserve Fund The Facilities Replacement Fund has been established to cover replacement costs for large scale items that cannot be absorbed in annual operating budgets. These items include, but are not limited to, roofing, interior and exterior building painting, carpet replacement, physical plant mechanical equipment, Fire Department equipment and parks and recreation structures. Summary The Town of Fountain Hills is projecting $1K of revenue in FY2024, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $550K in FY2024. $1M $750K $500K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures $250K $0 $-250000 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 119 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (100%) Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $14,877 $28,543 $0 $0 0% Investment Earnings $679 -$135,458 $1,000 $1,000 0% Total Revenue Source: $15,556 -$106,915 $1,000 $1,000 0% Revenue Source Other Town of Fountain Hills | Budget Book 2024 Page 120 Expenditures by Expense Type Budgeted Expenditures by Expense Type Contingency ​C ontingency (100%) Budgeted and Historical Expenditures by Expense Type $1 $0.8 Millions $0.6 Capital Expenditures Maintenance & Repair Contractual Services Equipment/Improvemen Contingency $0.4 $0.2 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Town of Fountain Hills | Budget Book 2024 Page 121 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Maintenance & Repair $153,909 $161,515 $0 $0 0% Contractual Services $4,368 $10,587 $0 $0 0% $273,667 $544,472 $0 $0 0% $0 $0 $550,000 $550,000 0% Capital Expenditures $2,222 $151,046 $0 $0 0% Total Expense Objects: $434,166 $867,619 $550,000 $550,000 0% Expense Objects Equipment/Improvemen Contingency Fund Balance Projections $8M $6M $4M $2M $0 FY2020 FY2021 FY2022 FY2023 Assigned FY2020 FY2021 FY2022 FY2023 — — — — Assigned $1,610,915 $1,192,305 $5,925,920 $6,825,994 15.2% Total Fund Balance: $1,610,915 $1,192,305 $5,925,920 $6,825,994 15.2% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 122 Technology Repl Fund The Technology Replacement Fund has been established to cover replacement costs for large scale items that cannot be absorbed in annual operating budgets. These items include, but are not limited to, printers, servers, plotters, workstations, phones and phone system, and audio video equipment. Summary The Town of Fountain Hills is projecting $62K of revenue in FY2024, which represents a 4.6% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $50K in FY2024. $80K $60K $40K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $20K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 123 Revenues by Source Projected 2024 Revenues by Source Transfers ​T ransfers In (100%) Budgeted and Historical 2024 Revenues by Source $0.08 Millions $0.06 $0.04 Investment Earnings Other Transfers In $0.02 FY 20 24 FY 20 23 FY 20 22 FY 20 21 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 124 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $65,000 $65,004 $65,017 $62,000 -4.6% Other $0 $1,690 $0 $0 0% Investment Earnings $12 $218 $0 $0 0% Total Revenue Source: $65,012 $66,912 $65,017 $62,000 -4.6% Transfers In Expenditures by Expense Type Budgeted Expenditures by Expense Type Contingency ​C ontingency (10%) Equipment/Improvemen ​E quipment/Improvemen (90%) Town of Fountain Hills | Budget Book 2024 Page 125 Budgeted and Historical Expenditures by Expense Type $0.06 $0.05 Millions $0.04 $0.03 Contingency Equipment/Improvemen $0.02 $0.01 FY 20 24 FY 20 23 FY 20 22 FY 20 21 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $19,224 $43,971 $45,000 $45,000 0% $0 $0 $5,000 $5,000 0% $19,224 $43,971 $50,000 $50,000 0% Expense Objects Equipment/Improvemen Contingency Total Expense Objects: Town of Fountain Hills | Budget Book 2024 Page 126 Fund Balance Projections $200K $150K $100K $50K $0 FY2020 FY2021 FY2022 Assigned FY2023 Unassigned FY2021 FY2022 FY2023 Fund Balance — — — Unassigned $0 $118,728 $158,203 33.2% Assigned $95,787 $0 $0 0% Total Fund Balance: $95,787 $118,728 $158,203 33.2% Town of Fountain Hills | Budget Book 2024 % Change Page 127 Vehicle/Equip Repl Fund The purpose of the Vehicle Replacement Program is to provide an authoritative decision-making process for the evaluation, selection, and multi-year scheduling of vehicle replacements based on a projection of available fiscal resources and the vehicle's age, mileage, engine hours and repair costs. The objectives of the program are to: a. Ensure the timely purchase, repair and replacement of the Town's vehicles; b. Serve as a link in the Town's planning between the Town's operating and capital budgets; c. Maintain control over the Town's long-term cash flow in relation to the Town's financial capacity; and d. Ensure efficient, effective and coordinated vehicle acquisition and replacement. Summary The Town of Fountain Hills is projecting $358.99K of revenue in FY2024, which represents a 9.9% increase over the prior year. Budgeted expenditures are projected to increase by 770% or $256.4K to $289.7K in FY2024. $1M $750K $500K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures $250K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 128 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (0.3%) Transfers ​T ransfers In (99.7%) Budgeted and Historical 2024 Revenues by Source $0.7 $0.6 Millions $0.5 $0.4 Other Investment Earnings Transfers In $0.3 $0.2 $0.1 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 129 Name Transfers In Other FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $567,147 $331,596 $325,558 $357,994 10% $11,325 $0 $0 $0 0% Investment Earnings $422 $2,604 $1,000 $1,000 0% Total Revenue Source: $578,894 $334,200 $326,558 $358,994 9.9% Expenditures by Expense Type Budgeted Expenditures by Expense Type Capital ​C apital Expenditures (100%) Town of Fountain Hills | Budget Book 2024 Page 130 Budgeted and Historical Expenditures by Expense Type $1 $0.8 Millions $0.6 Capital Expenditures $0.4 $0.2 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Capital Expenditures $53,525 $80,580 $33,300 $289,700 770% Total Expense Objects: $53,525 $80,580 $33,300 $289,700 770% Expense Objects Town of Fountain Hills | Budget Book 2024 Page 131 Fund Balance Projections $2.5M $2M $1.5M $1M $500K $0 FY2020 FY2021 FY2022 FY2023 Assigned FY2020 FY2021 FY2022 FY2023 — — — — Assigned $848,513 $1,373,883 $1,627,503 $1,979,268 21.6% Total Fund Balance: $848,513 $1,373,883 $1,627,503 $1,979,268 21.6% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 132 Debt Service Funds The Debt Service Funds provide for the payment of interest, principal, and related costs on General Obligation (GO) bonds (both the Town of Fountain Hills and the Eagle Mountain Community Facilities District) and Municipal Property Corporation (MPC) Revenue bonds. Summary The Town of Fountain Hills is projecting $1K of revenue in FY2024, which represents a 64% decrease over the prior year. Budgeted expenditures are projected to increase by 27% or $4.2K to $19.76K in FY2024. $2.5M $2M $1.5M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $1M $500K $0 FY2020 FY2021 FY2022 FY2023 FY2024 Note: The following pages provide summarized graphical information across all Special Revenue funds. Revenue and expenditure details are available in the Fund Summaries for each individual fund following this summary section. Town of Fountain Hills | Budget Book 2024 Page 133 Revenue by Fund 2024 Revenue by Fund Eagle ​E agle Mtn CFD Debt Serv (10%) MPC ​M PC Debt Serv (30%) GO ​G O Bond Debt Serv (60%) Budgeted and Historical 2024 Revenue by Fund $2.5 $2 Millions $1.5 Eagle Mtn CFD Debt Serv MPC Debt Serv GO Bond Debt Serv $1 $0.5 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name GO Bond Debt Serv FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $26,073 $270 $1,200 $600 -50% Town of Fountain Hills | Budget Book 2024 Page 134 Name Eagle Mtn CFD Debt Serv MPC Debt Serv Total: FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $394,943 $4,900 $1,480 $100 -93.2% $29 $17 $100 $300 200% $421,045 $5,188 $2,780 $1,000 -64% Expenditures by Expense Type Budgeted Expenditures by Expense Type Dues ​D ues & Memberships (0.05%) Debt ​D ebt Service (99.9%) Town of Fountain Hills | Budget Book 2024 Page 135 Budgeted and Historical Expenditures by Expense Type $2.5 $2 Millions $1.5 Contractual Services Dues & Memberships Debt Service $1 $0.5 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $10 $10 $10 $10 0% Contractual Services $78 $88 $0 $0 0% Expense Objects Debt Service Total Expense Objects: $407,465 $500 $15,550 $19,750 27% $407,554 $598 $15,560 $19,760 27% Town of Fountain Hills | Budget Book 2024 Page 136 GO Bond Debt Service Fund Voter-approved General Obligation bonds issued by the Town are repaid by collecting a secondary property tax. This secondary property tax levy is based on the total amount required for the annual principal and interest payments (with adjustments for carry-forward and/or interest earnings, delinquencies, etc.) divided by the total assessed valuation for the Town of Fountain Hills. Currently, the Town does not have any outstanding General Obligation bonds, and a town-wide secondary property tax is not required for fiscal year 2023. Summary The Town of Fountain Hills is projecting $600 of revenue in FY2024, which represents a 50% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $350 in FY2024. $2M $1.5M $1M Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $500K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 137 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (100%) Budgeted and Historical 2024 Revenues by Source $2 Millions $1.5 $1 Taxes Investment Earnings $0.5 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 138 Name Taxes FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $26,014 $36 $0 $0 0% Investment Earnings $59 $234 $1,200 $600 -50% Total Revenue Source: $26,073 $270 $1,200 $600 -50% Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt ​D ebt Service (100%) Town of Fountain Hills | Budget Book 2024 Page 139 Budgeted and Historical Expenditures by Expense Type $2 Millions $1.5 $1 Debt Service $0.5 FY 20 24 FY 20 20 FY 20 23 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $0 $0 $350 $350 0% $0 $0 $350 $350 0% Expense Objects Debt Service Total Expense Objects: Town of Fountain Hills | Budget Book 2024 Page 140 Fund Balance Projections $175K $150K $125K $100K $75K $50K $25K $0 FY2020 FY2021 FY2022 FY2023 Restricted FY2020 FY2021 FY2022 FY2023 — — — — Restricted $124,219 $150,292 $150,562 $152,881 1.5% Total Fund Balance: $124,219 $150,292 $150,562 $152,881 1.5% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 141 Eagle Mountain CFD Debt Service There have been four bond issues (issued as General Obligation bonds) that were approved for specific purposes: The first two CFD bond issues in 1996 (refunded in 2005) were to acquire certain public infrastructure benefiting the District, specifically a sewer project, a storm water conveyance system project, the Eagle Mountain Parkway Phase I project, and the Summer Hill Boulevard project. The third CFD bond issue, completed in 2005, refunded and defeased the two 1996 issues. The fourth issue refinanced the outstanding bonds in 2015 to reduce interest costs. The Eagle Mountain Community Facilities District debt payments are levied on the property owners within the District. These obligations are paid by the property owners using secondary property taxes, less any credits, carry-forward and/or interest earnings and allowing for delinquencies. The final payment on the fourth issue was made on 7/1/2021. As a result, a secondary property tax will not be assessed for fiscal year 2023. Summary The Town of Fountain Hills is projecting $100 of revenue in FY2024, which represents a 93.2% decrease over the prior year. Budgeted expenditures are projected to increase by 33.1% or $4.7K to $18.9K in FY2024. $500K $400K $300K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $200K $100K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 142 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (100%) Budgeted and Historical 2024 Revenues by Source $0.5 $0.4 Millions $0.3 Taxes Other Investment Earnings $0.2 $0.1 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 143 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $394,904 $4,833 $1,380 $0 -100% $0 N/A Investment Earnings $39 $28 $100 $100 0% Total Revenue Source: $394,943 $4,900 $1,480 $100 -93.2% Taxes Other $39 Expenditures by Expense Type Budgeted Expenditures by Expense Type Debt ​D ebt Service (100%) Town of Fountain Hills | Budget Book 2024 Page 144 Budgeted and Historical Expenditures by Expense Type $0.5 $0.4 Millions $0.3 Contractual Services Debt Service $0.2 $0.1 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $78 $88 $0 $0 0% $406,965 $500 $14,200 $18,900 33.1% $407,044 $588 $14,200 $18,900 33.1% Expense Objects Contractual Services Debt Service Total Expense Objects: Town of Fountain Hills | Budget Book 2024 Page 145 Fund Balance Projections $30K $25K $20K $15K $10K $5K $0 FY2020 FY2021 FY2022 FY2023 Restricted Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Restricted $26,312 $14,212 $18,524 $18,941 2.3% Total Fund Balance: $26,312 $14,212 $18,524 $18,941 2.3% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 146 MPC Debt Serv One of the methods of funding major municipal projects is the use of a Municipal Property Corporation (MPC). The Town created the Fountain Hills Municipal Proper- ty Corporation and bonds were issued in 2000 and 2001 to build the Community Center and purchase a portion of the McDowell Mountain Preserve, respectively. In 2004, MPC bonds were used to construct Town Hall. While the bonds are outstanding, the MPC owns the land and buildings purchased with bond proceeds. Now that all the MPC bonds have been redeemed, ownership of the buildings and land have been transferred to the Town. Summary The Town of Fountain Hills is projecting $300 of revenue in FY2024, which represents a 200% increase over the prior year. Budgeted expenditures are projected to decrease by 49.5% or $500 to $510 in FY2024. $400K $300K $200K Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures $100K $0 FY2020 FY2021 Town of Fountain Hills | Budget Book 2024 FY2022 FY2023 FY2024 Page 147 Revenues by Source Projected 2024 Revenues by Source ​IInvestment nvestment Earnings (100%) Budgeted and Historical 2024 Revenues by Source $0.002 Millions $0.0015 $0.001 Investment Earnings $0.0005 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Revenue Source Town of Fountain Hills | Budget Book 2024 Page 148 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Investment Earnings $29 $17 $100 $300 200% Total Revenue Source: $29 $17 $100 $300 200% Expenditures by Expense Type Budgeted Expenditures by Expense Type Dues ​D ues & Memberships (2%) Debt ​D ebt Service (98%) Town of Fountain Hills | Budget Book 2024 Page 149 Budgeted and Historical Expenditures by Expense Type $0.35 $0.3 Millions $0.25 $0.2 Dues & Memberships Debt Service $0.15 $0.1 $0.05 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Note: All FY23 amounts shown below are from last year's adopted budget and do not represent actual amounts. Actual amounts will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $10 $10 $10 $10 0% $500 $0 $1,000 $500 -50% $510 $10 $1,010 $510 -49.5% Expense Objects Dues & Memberships Debt Service Total Expense Objects: Town of Fountain Hills | Budget Book 2024 Page 150 Fund Balance Projections $12.5K $10K $7.5K $5K $2.5K $0 FY2020 FY2021 FY2022 FY2023 Restricted Note: The FY23 amount shown below is a projection and does not represent the actual amount of fund balance. The actual amount will be available in the Annual Comprehensive Financial Report, which is usually issued in early November, after the completion of the annual financial audit. FY2020 FY2021 FY2022 FY2023 — — — — Restricted $11,537 $11,027 $11,035 $11,274 2.2% Total Fund Balance: $11,537 $11,027 $11,035 $11,274 2.2% Fund Balance Town of Fountain Hills | Budget Book 2024 % Change Page 151 FUNDING SOURCES Town of Fountain Hills | Budget Book 2024 Page 152 Transaction Privilege Tax (All Funds) Summary $15,826,966 -$1,862,536 (-10.53% vs. prior year) Transaction Privilege Tax (All Funds) Proposed and Historical Budget vs. Actual 20M 15M 10M 5M 0 FY2020 FY2021 Actual Town of Fountain Hills | Budget Book 2024 FY2022 Budgeted FY2023 FY2024 Over Budget Page 153 Revenue by Fund 2024 Revenue by Fund Downtown ​D owntown Strategy Fund (0.7%) Economic ​E conomic Development Fund (2.7%) Capital ​C apital Projects Fund (4.3%) Streets ​S treets Fund (6.7%) General ​G eneral Fund (85.6%) Budgeted and Historical 2024 Revenue by Fund $20 Millions $15 Downtown Strategy Fund Economic Development Fund Capital Projects Fund Streets Fund General Fund $10 $5 General Fund FY 20 23 FY 20 24 ERP Code FY 20 22 Name FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $13,366,807 $15,342,729 $14,751,223 $13,544,799 -8.2% Capital Projects Fund $995,192 $890,062 $1,141,951 $685,240 -40% Streets Fund $1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1% Downtown Strategy Fund $107,981 $121,798 $119,755 $106,462 -11.1% Town of Fountain Hills | Budget Book 2024 Page 154 Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $431,925 $487,193 $479,021 $425,847 -11.1% $15,981,718 $18,059,766 $17,689,502 $15,826,966 -10.5% Economic Development Fund Total: Town of Fountain Hills | Budget Book 2024 Page 155 TPT - General Fund Summary $13,544,799 -$1,206,424 (-8.18% vs. prior year) TPT - General Fund Proposed and Historical Budget vs. Actual 17.5M 15M 12.5M 10M 7.5M 5M 2.5M 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund Taxes SALES TAXLOCAL FINAD $13,042,381 $14,943,722 $14,426,223 $13,154,799 -8.8% FRANCHISE FEES FINAD $324,426 $399,007 $325,000 $390,000 20% $13,366,807 $15,342,729 $14,751,223 $13,544,799 -8.2% $13,366,807 $15,342,729 $14,751,223 $13,544,799 -8.2% Total Taxes: Total General Fund: Town of Fountain Hills | Budget Book 2024 Page 156 TPT - Streets Fund Summary $1,064,618 -$132,934 (-11.10% vs. prior year) TPT - Streets Fund Proposed and Historical Budget vs. Actual 1,500k 1,250k 1,000k 750k 500k 250k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1% Total Taxes: $1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1% Total Streets Fund: $1,079,813 $1,217,983 $1,197,552 $1,064,618 -11.1% Streets Fund Taxes SALES TAXLOCAL STPAVE Town of Fountain Hills | Budget Book 2024 Page 157 TPT - Capital Projects Fund Summary $685,240 -$456,711 (-39.99% vs. prior year) TPT - Capital Projects Fund Proposed and Historical Budget vs. Actual 1,250k 1,000k 750k 500k 250k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) CIPAD $995,192 $890,062 $1,141,951 $685,240 -40% $995,192 $890,062 $1,141,951 $685,240 -40% $995,192 $890,062 $1,141,951 $685,240 -40% Capital Projects Fund Taxes SALES TAX-LOCAL Total Taxes: Total Capital Projects Fund: Town of Fountain Hills | Budget Book 2024 Page 158 TPT - Economic Development Fund Summary $425,847 -$53,174 (-11.10% vs. prior year) TPT - Economic Development Fund Proposed and Historical Budget vs. Actual 600k 500k 400k 300k 200k 100k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $431,925 $487,193 $479,021 $425,847 -11.1% $431,925 $487,193 $479,021 $425,847 -11.1% $431,925 $487,193 $479,021 $425,847 -11.1% Economic Development Fund Taxes SALES TAX-LOCAL DEDAD Total Taxes: Total Economic Development Fund: Town of Fountain Hills | Budget Book 2024 Page 159 TPT - Downtown Strategy Fund Summary $106,462 -$13,293 (-11.10% vs. prior year) TPT - Downtown Strategy Fund Proposed and Historical Budget vs. Actual 150k 125k 100k 75k 50k 25k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) DDAD $107,981 $121,798 $119,755 $106,462 -11.1% $107,981 $121,798 $119,755 $106,462 -11.1% $107,981 $121,798 $119,755 $106,462 -11.1% Downtown Strategy Fund Taxes SALES TAX-LOCAL Total Taxes: Total Downtown Strategy Fund: Town of Fountain Hills | Budget Book 2024 Page 160 State Shared Revenues (All Funds) Summary $13,091,310 $2,018,977 (18.23% vs. prior year) State Shared Revenues (All Funds) Proposed and Historical Budget vs. Actual 15M 12.5M 10M 7.5M 5M 2.5M 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Intergovernmental Revenue $6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8% Total General Fund: $6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8% Intergovernmental Revenue $2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9% Total Streets Fund: $2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9% Total: $9,580,086 $9,627,954 $11,072,333 $13,091,310 18.2% General Fund Streets Fund Town of Fountain Hills | Budget Book 2024 Page 161 State Shared Revenues - General Fund Summary $10,387,730 $1,994,402 (23.76% vs. prior year) State Shared Revenues - General Fund Proposed and Historical Budget vs. Actual 12.5M 10M 7.5M 5M 2.5M 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund Intergovernmental Revenue SALES TAX-STATE FINAD $2,989,554 $3,375,138 $3,409,475 $3,585,690 5.2% INCOME TAX-STATE FINAD $3,601,432 $3,165,886 $4,597,467 $6,387,448 38.9% VEHICLE LICENSE TAX FINAD $358,859 $354,030 $338,350 $366,076 8.2% FIRE INSURANCE PREM TAX FDOP $45,703 $51,781 $48,036 $48,516 1% $6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8% $6,995,548 $6,946,834 $8,393,328 $10,387,730 23.8% Total Intergovernmental Revenue: Total General Fund: Town of Fountain Hills | Budget Book 2024 Page 162 State Shared Revenue - Streets Fund Summary $2,703,580 $24,575 (0.92% vs. prior year) State Shared Revenue - Streets Fund Proposed and Historical Budget vs. Actual 3,000k 2,500k 2,000k 1,500k 1,000k 500k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Streets Fund Intergovernmental Revenue VEHICLE LICENSE TAX STPAVE $837,338 $826,070 $789,485 $854,176 8.2% HIGHWAY USERS TAX STPAVE $1,747,200 $1,855,049 $1,889,520 $1,849,404 -2.1% $2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9% $2,584,538 $2,681,119 $2,679,005 $2,703,580 0.9% Total Intergovernmental Revenue: Total Streets Fund: Town of Fountain Hills | Budget Book 2024 Page 163 Other Revenues (All Funds) Summary $2,326,858 -$103,545 (-4.26% vs. prior year) Other Revenues (All Funds) Proposed and Historical Budget vs. Actual 3,500k 3,000k 2,500k 2,000k 1,500k 1,000k 500k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund 2024 Revenue by Fund Debt ​D ebt Service (0.04%) ​IInternal nternal Service Funds (0.09%) Special ​S pecial Revenue Funds (7.6%) Capital ​C apital Projects (21.2%) General ​G eneral Fund (71.1%) Town of Fountain Hills | Budget Book 2024 Page 164 Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund $1,800,292 $2,322,416 $1,659,704 $1,653,276 -0.4% Total General Fund: $1,800,292 $2,322,416 $1,659,704 $1,653,276 -0.4% GO Bond Debt Serv $59 $234 $1,200 $600 -50% Eagle Mtn CFD Debt Serv $39 $67 $100 $100 0% MPC Debt Serv $29 $17 $100 $300 200% Total Debt Service: $127 $319 $1,400 $1,000 -28.6% $19,713 -$143,089 $10,000 $10,000 0% $56 $110 $100,240 $100,240 0% $63,387 $28,624 $16,221 $13,780 -15% Streets Dev Fee $77,874 $258,734 $240,438 $201,740 -16.1% Park/Rec Dev Fee $257,704 $310,687 $205,348 $167,030 -18.7% Total Capital Projects: $418,734 $455,066 $572,247 $492,790 -13.9% Streets Fund $10,271 $29,377 $141,000 $141,000 0% Downtown Strategy Fund $25,557 -$6,619 $1,260 $600 -52.4% Economic Development Fund $7,142 $6,504 $240 $240 0% Tourism Fund $1,386 $1,551 $180 $180 0% Special Revenue Fund $388 $1,296 $0 $0 0% Court Enhancement Fund $28,478 $26,748 $49,900 $33,300 -33.3% Environmental Fund $40,590 $12,340 $2,400 $2,400 0% $13 $20 $72 $72 0% $113,825 $71,218 $195,052 $177,792 -8.8% $15,556 -$106,915 $1,000 $1,000 0% General Fund Debt Service Capital Projects Capital Projects Fund Public Art Fund Fire/EMS Dev Fee Special Revenue Funds Cottonwoods Maint Dist Total Special Revenue Funds: Internal Service Funds Facilities Reserve Fund Technology Repl Fund $12 $1,908 $0 $0 0% $11,747 $2,604 $1,000 $1,000 0% $27,315 -$102,404 $2,000 $2,000 0% $2,360,293 $2,746,615 $2,430,403 $2,326,858 -4.3% Vehicle/Equip Repl Fund Total Internal Service Funds: Total: Town of Fountain Hills | Budget Book 2024 Page 165 Other Revenues - Licenses & Permits Summary $1,149,758 -$91,341 (-7.36% vs. prior year) Other Revenues - Licenses & Permits Proposed and Historical Budget vs. Actual 2,500k 2,000k 1,500k 1,000k 500k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund 2024 Revenue by Fund Capital ​C apital Projects (33%) General ​G eneral Fund (67%) Town of Fountain Hills | Budget Book 2024 Page 166 Budgeted and Historical 2024 Revenue by Fund $2.5 $2 Millions $1.5 Special Revenue Funds Capital Projects General Fund $1 $0.5 Name ERP Code FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund $853,654 $1,433,168 $782,092 $770,208 -1.5% Total General Fund: $853,654 $1,433,168 $782,092 $770,208 -1.5% Fire/EMS Dev Fee $63,248 $28,025 $15,221 $12,780 -16% Streets Dev Fee $77,867 $258,274 $239,438 $200,740 -16.2% Park/Rec Dev Fee $257,342 $308,862 $204,348 $166,030 -18.8% Total Capital Projects: $398,457 $595,161 $459,007 $379,550 -17.3% Environmental Fund $40,330 $11,750 $0 $0 0% Total Special Revenue Funds: $40,330 $11,750 $0 $0 0% $1,292,441 $2,040,079 $1,241,099 $1,149,758 -7.4% General Fund Capital Projects Special Revenue Funds Total: Town of Fountain Hills | Budget Book 2024 Page 167 Other Revenues - Leases & Rents Summary $277,278 -$22,594 (-7.53% vs. prior year) Other Revenues - Leases & Rents Proposed and Historical Budget vs. Actual 400k 300k 200k 100k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund 2024 Revenue by Fund General ​G eneral Fund (100%) Town of Fountain Hills | Budget Book 2024 Page 168 Budgeted and Historical 2024 Revenue by Fund $0.4 Millions $0.3 $0.2 General Fund $0.1 Name ERP Code FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $366,455 $301,890 $299,872 $277,278 -7.5% Total General Fund: $366,455 $301,890 $299,872 $277,278 -7.5% Total General Fund: $366,455 $301,890 $299,872 $277,278 -7.5% General Fund General Fund Leases & Rents Town of Fountain Hills | Budget Book 2024 Page 169 Other Revenues - Charges for Services Summary $444,215 $740 (0.17% vs. prior year) Other Revenues - Charges for Services Proposed and Historical Budget vs. Actual 600k 500k 400k 300k 200k 100k 0 FY2020 FY2021 FY2022 Actual FY2023 FY2024 Budgeted Revenue by Fund 2024 Revenue by Fund Special ​S pecial Revenue Funds (22.5%) General ​G eneral Fund (55%) Capital ​C apital Projects (22.5%) Town of Fountain Hills | Budget Book 2024 Page 170 Budgeted and Historical 2024 Revenue by Fund $0.5 $0.4 Millions $0.3 Capital Projects Special Revenue Funds General Fund $0.2 $0.1 Name ERP Code FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $83,583 $167,478 $243,475 $244,215 0.3% $83,583 $167,478 $243,475 $244,215 0.3% $83,583 $167,478 $243,475 $244,215 0.3% Charges For Services $0 $0 $100,000 $100,000 0% Total Public Art Fund: $0 $0 $100,000 $100,000 0% $0 $0 $100,000 $100,000 0% $7,077 $3,542 $100,000 $100,000 0% Total Streets Fund: $7,077 $3,542 $100,000 $100,000 0% Total Special Revenue Funds: $7,077 $3,542 $100,000 $100,000 0% Total: $90,660 $171,020 $443,475 $444,215 0.2% General Fund General Fund Charges For Services Total General Fund: Total General Fund: Capital Projects Public Art Fund Total Capital Projects: Special Revenue Funds Streets Fund Charges For Services Town of Fountain Hills | Budget Book 2024 Page 171 Other Revenues - Fines & Forfeitures Summary $233,000 -$21,000 (-8.27% vs. prior year) Other Revenues - Fines & Forfeitures Proposed and Historical Budget vs. Actual 300k 250k 200k 150k 100k 50k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund 2024 Revenue by Fund All ​A ll Funds (100%) Town of Fountain Hills | Budget Book 2024 Page 172 Budgeted and Historical 2024 Revenue by Fund $0.3 $0.25 Millions $0.2 $0.15 All Funds $0.1 $0.05 Name ERP Code FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Fines & Forfeitures $210,882 $197,381 $205,000 $200,000 -2.4% Total General Fund: $210,882 $197,381 $205,000 $200,000 -2.4% $210,882 $197,381 $205,000 $200,000 -2.4% $28,309 $26,583 $49,000 $33,000 -32.7% Total Court Enhancement Fund: $28,309 $26,583 $49,000 $33,000 -32.7% Total Special Revenue Funds: $28,309 $26,583 $49,000 $33,000 -32.7% $239,191 $223,965 $254,000 $233,000 -8.3% All Funds General Fund General Fund Total General Fund: Special Revenue Funds Court Enhancement Fund Fines & Forfeitures Total All Funds: Town of Fountain Hills | Budget Book 2024 Page 173 Other Revenues - Misc Summary $222,607 $30,650 (15.97% vs. prior year) Other Revenues - Misc Proposed and Historical Budget vs. Actual 1,500k 1,250k 1,000k 750k 500k 250k 0 FY2020 FY2021 FY2022 Actual Budgeted FY2023 FY2024 Over Budget Revenue by Fund 2024 Revenue by Fund Debt ​D ebt Service (0.4%) ​IInternal nternal Service Funds (0.9%) Capital ​C apital Projects (5.9%) Special ​S pecial Revenue Funds (20.1%) General ​G eneral Fund (72.6%) Town of Fountain Hills | Budget Book 2024 Page 174 Budgeted and Historical 2024 Revenue by Fund $1.5 Millions $1 Debt Service Internal Service Funds Capital Projects Special Revenue Funds General Fund $0.5 $0 FY 20 22 FY 20 23 FY 20 24 ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Other $260,869 $371,520 $105,265 $141,575 34.5% Investment Earnings $24,849 -$149,021 $24,000 $20,000 -16.7% $285,718 $222,499 $129,265 $161,575 25% $285,718 $222,499 $129,265 $161,575 25% Investment Earnings $59 $234 $1,200 $600 -50% Total GO Bond Debt Serv: $59 $234 $1,200 $600 -50% $0 N/A FY 20 20 FY 20 21 $-0.5 Name General Fund General Fund Total General Fund: Total General Fund: Debt Service GO Bond Debt Serv Eagle Mtn CFD Debt Serv Other $39 Investment Earnings $39 $28 $100 $100 0% Total Eagle Mtn CFD Debt Serv: $39 $67 $100 $100 0% Investment Earnings $29 $17 $100 $300 200% Total MPC Debt Serv: $29 $17 $100 $300 200% $127 $319 $1,400 $1,000 -28.6% MPC Debt Serv Total Debt Service: Capital Projects Capital Projects Fund Town of Fountain Hills | Budget Book 2024 Page 175 Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Investment Earnings $19,713 -$143,089 $10,000 $10,000 0% Total Capital Projects Fund: $19,713 -$143,089 $10,000 $10,000 0% Investment Earnings $56 $110 $240 $240 0% Total Public Art Fund: $56 $110 $240 $240 0% Public Art Fund Fire/EMS Dev Fee Investment Earnings $139 $599 $1,000 $1,000 0% Total Fire/EMS Dev Fee: $139 $599 $1,000 $1,000 0% Streets Dev Fee Investment Earnings $7 $460 $1,000 $1,000 0% Total Streets Dev Fee: $7 $460 $1,000 $1,000 0% Investment Earnings $362 $1,825 $1,000 $1,000 0% Total Park/Rec Dev Fee: $362 $1,825 $1,000 $1,000 0% $20,277 -$140,095 $13,240 $13,240 0% $2,460 $19,616 $31,000 $31,000 0% $734 $6,219 $10,000 $10,000 0% $3,194 $25,835 $41,000 $41,000 0% $22,000 $0 $0 $0 0% Investment Earnings $3,557 -$6,619 $1,260 $600 -52.4% Total Downtown Strategy Fund: $25,557 -$6,619 $1,260 $600 -52.4% $7,083 $6,044 $0 $0 0% $59 $460 $240 $240 0% $7,142 $6,504 $240 $240 0% $1,340 $1,216 $0 $0 0% Park/Rec Dev Fee Total Capital Projects: Special Revenue Funds Streets Fund Other Investment Earnings Total Streets Fund: Downtown Strategy Fund Other Economic Development Fund Other Investment Earnings Total Economic Development Fund: Tourism Fund Other Investment Earnings Total Tourism Fund: Town of Fountain Hills | Budget Book 2024 $46 $335 $180 $180 0% $1,386 $1,551 $180 $180 0% Page 176 Name ERP Code FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Special Revenue Fund Investment Earnings $388 $1,296 $0 $0 0% $388 $1,296 $0 $0 0% Investment Earnings $169 $165 $900 $300 -66.7% Total Court Enhancement Fund: $169 $165 $900 $300 -66.7% Investment Earnings $260 $590 $2,400 $2,400 0% Total Environmental Fund: $260 $590 $2,400 $2,400 0% $13 $20 $72 $72 0% $13 $20 $72 $72 0% $38,109 $29,343 $46,052 $44,792 -2.7% $14,877 $28,543 $0 $0 0% $679 -$135,458 $1,000 $1,000 0% $15,556 -$106,915 $1,000 $1,000 0% Other $0 $1,690 $0 $0 0% Investment Earnings $12 $218 $0 $0 0% $12 $1,908 $0 $0 0% $11,325 $0 $0 $0 0% Total Special Revenue Fund: Court Enhancement Fund Environmental Fund Cottonwoods Maint Dist Investment Earnings Total Cottonwoods Maint Dist: Total Special Revenue Funds: Internal Service Funds Facilities Reserve Fund Other Investment Earnings Total Facilities Reserve Fund: Technology Repl Fund Total Technology Repl Fund: Vehicle/Equip Repl Fund Other Investment Earnings $422 $2,604 $1,000 $1,000 0% $11,747 $2,604 $1,000 $1,000 0% Total Internal Service Funds: $27,315 -$102,404 $2,000 $2,000 0% Total: $371,546 $9,662 $191,957 $222,607 16% Total Vehicle/Equip Repl Fund: Town of Fountain Hills | Budget Book 2024 Page 177 DEPARTMENTS/DIVISIONS Town of Fountain Hills | Budget Book 2024 Page 178 Mayor & Town Council Ginny Dickey Mayor The Mayor & Town Council are charged with serving the best interests of the community by providing for its safety and well-being; respecting its special, small- town character and quality of life; providing superior public services; sustaining the public trust through open and responsive government; and maintaining the stewardship and preservation of its financial and natural resources. Town Council Members From left to right: Back Row: Sharron Grzybowski, Brenda Kalivianakis, Allen Skillicorn, Hannah Toth Front Row: Peggy McMahon, Mayor Ginny Dickey, Gerry Friedel Town of Fountain Hills | Budget Book 2024 Page 179 Expenditures Summary $65,494 -$11,125 (-14.52% vs. prior year) Mayor & Town Council Proposed and Historical Budget vs. Actual 125k 100k 75k 50k 25k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 180 Expenditures by Expense Type Budgeted Expenditures by Expense Type Contractual ​C ontractual Services (0.9%) Supplies ​S upplies (7.5%) ​IInternal nternal Service (8.3%) Meetings ​M eetings & Training (23.8%) Payroll ​P ayroll Expenses (59.6%) Budgeted and Historical Expenditures by Expense Type $0.1 $0.08 $0.06 Millions Dues & Memberships Maintenance & Repair Contractual Services Supplies Internal Service Meetings & Training Payroll Expenses $0.04 $0.02 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $39,386 $39,214 $39,055 $39,035 -0.1% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 181 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $65 $520 $0 $0 0% Meetings & Training $1,257 $5,429 $15,575 $15,575 0% Maintenance & Repair $181 $22 $0 $0 0% Contractual Services $325 $10,063 $10,570 $570 -94.6% Supplies $3,134 $1,096 $4,900 $4,900 0% Internal Service $6,422 $6,340 $6,519 $5,414 -17% $50,769 $62,684 $76,619 $65,494 -14.5% Total Expense Objects: Town of Fountain Hills | Budget Book 2024 Page 182 Administration The Administration Department is dedicated to serving the citizens of Fountain Hills by providing administrative direction and support to the Town's Departments. Administration provides accurate and current information on Council legislation and administrative actions; provides for the delivery of comprehensive financial services to internal and external customers; provides support to Town staff; reaches out to political leaders and geographical neighbors to continue to grow relationships in the best interests of the Town; and enhances the Town's economic base through business attraction, retention and business vitality activities. Organizational Chart Authorized FTE by Department Town of Fountain Hills | Budget Book 2024 Page 183 Expenditures Summary $2,948,360 $276,000 (10.33% vs. prior year) Administration Proposed and Historical Budget vs. Actual 3,500k 3,000k 2,500k 2,000k 1,500k 1,000k 500k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 184 Expenditures by Expense Type Budgeted Expenditures by Expense Type ​IInternal nternal Service (0.5%) Utilities ​U tilities (0.5%) Dues ​D ues & Memberships (0.5%) Supplies ​S upplies (0.9%) Meetings ​M eetings & Training (1.7%) Maintenance ​M aintenance & Repair (10.1%) Contractual ​C ontractual Services (20.4%) Payroll ​P ayroll Expenses (65.3%) Budgeted and Historical Expenditures by Expense Type $3.5 $3 Millions $2.5 Equipment/Improvemen Internal Service Utilities Dues & Memberships Supplies Meetings & Training Maintenance & Repair Contractual Services Payroll Expenses $2 $1.5 $1 $0.5 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $1,254,256 $1,522,963 $1,718,775 $1,926,237 12.1% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 185 Name Dues & Memberships FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $151,741 $5,183 $15,315 $15,328 0.1% Meetings & Training $3,305 $11,367 $56,668 $48,811 -13.9% Maintenance & Repair $15,274 $195,826 $252,292 $296,579 17.6% Utilities $13,515 $13,400 $12,800 $14,600 14.1% $535,264 $507,416 $563,749 $600,683 6.6% Supplies $12,936 $13,488 $26,496 $27,645 4.3% Equipment/Improvemen $43,714 $25,865 $8,050 $4,750 -41% Internal Service $14,520 $15,727 $18,215 $13,727 -24.6% $2,044,524 $2,311,235 $2,672,360 $2,948,360 10.3% Contractual Services Total Expense Objects: Town of Fountain Hills | Budget Book 2024 Page 186 Information Technology The Information Technology Division is dedicated to providing professional support in a timely and responsive manner while focusing on high availability and reliable technology. The Division also endeavors to implement alternative technologies to reduce operating and maintenance costs while improving the user experience. Expenditures Summary $449,086 $44,694 (11.05% vs. prior year) Information Technology Proposed and Historical Budget vs. Actual 500k 400k 300k 200k 100k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 187 Expenditures by Expense Type Budgeted Expenditures by Expense Type Contractual ​C ontractual Services (0.2%) Supplies ​S upplies (0.3%) ​IInternal nternal Service (0.3%) Equipment/Improvemen ​E quipment/Improvemen (0.8%) Utilities ​U tilities (3.3%) Payroll ​P ayroll Expenses (49.9%) Maintenance ​M aintenance & Repair (45.2%) Budgeted and Historical Expenditures by Expense Type $0.5 $0.4 $0.3 Millions Dues & Memberships Meetings & Training Contractual Services Supplies Internal Service Equipment/Improvemen Utilities Maintenance & Repair Payroll Expenses $0.2 $0.1 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $136,104 $161,875 $189,303 $224,115 18.4% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 188 Name Dues & Memberships Meetings & Training FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $112,476 $0 $0 $0 0% $0 $0 $3,000 $0 -100% Maintenance & Repair $14,083 $172,046 $190,400 $203,100 6.7% Utilities $12,758 $13,400 $12,800 $14,600 14.1% Contractual Services $1,079 $1,076 $1,000 $1,000 0% Supplies $1,696 $2,172 $1,350 $1,350 0% Equipment/Improvemen $33,593 $24,572 $5,000 $3,500 -30% $1,441 $1,408 $1,539 $1,421 -7.7% $313,229 $376,550 $404,392 $449,086 11.1% Internal Service Total Expense Objects: Town of Fountain Hills | Budget Book 2024 Page 189 Economic Development Amanda Jacobs Economic Development Director Economic Development in Fountain Hills requires a collaborative effort to ensure success. The Town of Fountain Hills plays a key role along with the business community and residents. The Town works collaboratively with the various stakeholder groups and other agencies in its effort to diversify the local economy. The Economic Development Plan is a multi-tiered approach to building a strong economic base. Creating more base jobs locally will attract more year-round residents to live, work and play in the community. Expanding the market for local businesses creates revenues that support the community's quality of life. As revenues are generated and the economic base expands, revenues are available for basic services such as parks, recreation and roadway improvements. Expenditures Summary $668,859 $100,625 (17.71% vs. prior year) Economic Development Proposed and Historical Budget vs. Actual 800k 600k 400k 200k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 190 Expenditures by Fund 2024 Expenditures by Fund Downtown ​D owntown Strategy Fund (12.7%) Tourism ​T ourism Fund (52.9%) Economic ​E conomic Development Fund (34.3%) Budgeted and Historical 2024 Expenditures by Fund $0.8 Millions $0.6 $0.4 Downtown Strategy Fund Economic Development Fund Tourism Fund $0.2 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Downtown Strategy Fund $99,559 $46,358 $65,200 $85,200 30.7% Economic Development Fund $223,310 $176,753 $225,920 $229,630 1.6% Tourism Fund $166,420 $144,535 $277,114 $354,029 27.8% Total: $489,289 $367,646 $568,234 $668,859 17.7% Town of Fountain Hills | Budget Book 2024 Page 191 Expenditures by Expense Type Budgeted Expenditures by Expense Type Dues ​D ues & Memberships (0.3%) ​IInternal nternal Service (0.3%) Utilities ​U tilities (0.3%) Supplies ​S upplies (1.1%) Meetings ​M eetings & Training (1.5%) Maintenance ​M aintenance & Repair (10.8%) Contractual ​C ontractual Services (46.6%) Payroll ​P ayroll Expenses (39.1%) Budgeted and Historical Expenditures by Expense Type $0.8 Millions $0.6 Capital Expenditures Equipment/Improvemen Dues & Memberships Internal Service Utilities Supplies Meetings & Training Maintenance & Repair Payroll Expenses Contractual Services $0.4 $0.2 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $251,753 $190,050 $267,105 $261,513 -2.1% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 192 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $15,322 $5,209 $9,679 $1,854 -80.8% Meetings & Training $4,771 $8,385 $9,820 $9,820 0% $0 $14,747 $39,125 $71,905 83.8% $370 $0 $2,050 $2,050 0% $148,300 $143,974 $228,369 $311,429 36.4% $11,384 $3,090 $7,280 $7,280 0% Maintenance & Repair Utilities Contractual Services Supplies Equipment/Improvemen $5,653 $0 $1,000 $1,000 0% Internal Service $2,262 $2,193 $3,806 $2,008 -47.2% Capital Expenditures $49,474 $0 $0 $0 0% Total Expense Objects: $489,289 $367,646 $568,234 $668,859 17.7% Strategic Initiatives Targeted Collaborative Economic Development Signature Strategy - Retain existing businesses and attract new ones Supporting Task - Develop and promote an effective brand image to prospective businesses and residents Brand image (logo) adopted by Council Replace Town materials, incorporating the new logo Supporting Task - Develop strategies for retaining existing businesses and attracting new one from the following sectors: 1) Health and Wellness, 2) Professional Services, and 3) S.T.E.M. Expansion of Fountain Hills Medical Center/Honor Health Partnership with Chamber of Commerce New business attraction/retention program Supporting Task - Continue to maintain an economic development webpage and add a business metrics database CivicPlus design update Contact Resource Management software Signature Strategy - Lead the formation of collaborative economic development groups Supporting Task - Coordinate periodic meetings between the Town of Fountain Hills, Fountain Hills Chamber of Commerce, Ft. McDowell Yavapai Nation, Salt River Maricopa Pima Indian Community, to discuss the local expansion of business and tourism opportunities Chamber monthly meetings SRMPIC quarterly meetings Supporting Task - Form a business professional advisory group Form an Economic Advisory Group and Mission Develop scope for the group Continue to Improve the Public Health, Well-Being, and Safety of our Town Signature Strategy - Promote Fountain Hills as a community focused on public health, well-being, and safety Supporting Task - Support the expansion of preventive health and wellness access within the Fountain Hills community Fountain Hills Medical Center and Honor Health Fountain Hills Cares Dementia - Spring (Completed) Fountain Hills Cares Veteran Affairs - Fall (Completed) Certified Dementia Friendly Community (In progress) Town of Fountain Hills | Budget Book 2024 Page 193 Finance David Pock Chief Financial Officer The Finance Division provides efficient and cost effective financial oversight of both the short and long-term components of the Town's functions. The division strives to be proactive in providing financial information to staff and citizens. The division also provides safe, secure and effective cash, banking, merchant service, tax service and debt service administration for the Town. Expenditures Summary $770,610 $41,371 (5.67% vs. prior year) Finance Proposed and Historical Budget vs. Actual 1,000k 800k 600k 400k 200k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 194 Expenditures by Expense Type Budgeted Expenditures by Expense Type Dues ​D ues & Memberships (0.4%) Meetings ​M eetings & Training (0.7%) ​IInternal nternal Service (0.7%) Supplies ​S upplies (1.4%) Maintenance ​M aintenance & Repair (5%) Contractual ​C ontractual Services (17.9%) Payroll ​P ayroll Expenses (73.8%) Budgeted and Historical Expenditures by Expense Type $1 $0.8 $0.6 Millions Equipment/Improvemen Dues & Memberships Meetings & Training Internal Service Supplies Maintenance & Repair Contractual Services Payroll Expenses $0.4 $0.2 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $374,873 $447,197 $557,459 $569,041 2.1% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 195 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $2,810 $2,393 $3,045 $2,745 -9.9% Meetings & Training $2,073 $4,900 $4,825 $5,125 6.2% Maintenance & Repair $1,191 $9,205 $7,250 $38,850 435.9% Contractual Services $157,852 $134,324 $138,053 $138,053 0% Supplies $8,593 $6,355 $11,120 $11,120 0% Equipment/Improvemen $7,617 $378 $0 $0 0% Internal Service Total Expense Objects: $5,606 $6,291 $7,487 $5,676 -24.2% $560,616 $611,043 $729,239 $770,610 5.7% Strategic Initiatives Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources Signature Strategy - Maintain transparency by communicating the Town’s finances to the public Supporting Task - Hold public meetings twice a year, separate from council meetings, to present the Town’s finances Review of prior fiscal year after completion of annual audit (November) Budget Outreach/Open House (February) Signature Strategy - Promote the long-term financial health and stability of the Town Supporting Task - Produce and publish a five-year financial plan with revenue and expenditure forecasts Five-year forecasts included in budget Refine General Fund forecasts based on historical data Develop long-range capital forecasts based on departmental input Supporting Task - Update the current Facilities Reserve Study to identify lifecycle replacement and repair of facilities and infrastructure Engaged consultant to review current policy and structure Update capital policies to clearly delineate fund uses Supporting Task - Utilize the services of an experienced grant researcher and writer Identified projects eligible for grant funding Research services available for specific types of grants Signature Strategy - Periodically review Town services to identify opportunities for improving efficiency and effectiveness Supporting Task - Conduct a feasibility analysis of government services provided by the Town Identify consultants to analyze Town services Supporting Task - Promote e-government and electronic transactions to improve customer convenience and operational efficiencies Implemented online business and residential rental application solution Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of Life Signature Strategy - Develop an investment plan and schedule to maintain/bring FH’s streets, medians, buildings, and parks to established standards Supporting Task - Develop a detailed Infrastructure Condition Report with a scoring mechanism for evaluating and reporting the functionality, appearance, and upkeep of the Town’s fixed assets Storm Water Master Plan Facilities Reserve Citizen Streets Committee Community Services Master Plan Town of Fountain Hills | Budget Book 2024 Page 196 Administrative Services David Trimble Administrative Services Director/Deputy Town Mgr The Administrative Services Division leads the organization in the acquisition, maintenance, development, supervision and measurement of human assets and the results of their work (quality, productivity and service). The division also includes Information Technology, Legal Services, and Purchasing. Expenditures Summary $452,365 $129,096 (39.93% vs. prior year) Administrative Services Proposed and Historical Budget vs. Actual 500k 400k 300k 200k 100k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 197 Expenditures by Expense Type Budgeted Expenditures by Expense Type Equipment/Improvemen ​E quipment/Improvemen (0.3%) ​IInternal nternal Service (0.3%) Maintenance ​M aintenance & Repair (0.8%) Dues ​D ues & Memberships (1.9%) Supplies ​S upplies (2.7%) Meetings ​M eetings & Training (6.9%) Contractual ​C ontractual Services (11.2%) Payroll ​P ayroll Expenses (76%) Budgeted and Historical Expenditures by Expense Type $0.5 $0.4 $0.3 Millions Equipment/Improvemen Internal Service Maintenance & Repair Dues & Memberships Supplies Meetings & Training Contractual Services Payroll Expenses $0.2 $0.1 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $170,209 $192,935 $229,705 $343,655 49.6% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 198 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $11,055 $507 $8,028 $8,633 7.5% Meetings & Training $0 $627 $36,204 $31,047 -14.2% Maintenance & Repair $0 $4,136 $4,427 $3,549 -19.8% Contractual Services $16,115 $17,218 $31,624 $50,753 60.5% Supplies $1,883 $3,822 $10,271 $12,070 17.5% $0 $0 $0 $1,200 N/A Equipment/Improvemen Internal Service Total Expense Objects: $1,946 $1,991 $3,010 $1,458 -51.6% $201,210 $221,236 $323,269 $452,365 39.9% Town of Fountain Hills | Budget Book 2024 Page 199 Legal Services The Town Attorney and Town Prosecutor are appointed by the Town Council to serve as general counsel for the Town in addition to its responsibility for the efficient disposition of criminal cases prosecuted in the Municipal Court. Expenditures Summary $308,600 $14,088 (4.78% vs. prior year) Legal Services Proposed and Historical Budget vs. Actual 350k 300k 250k 200k 150k 100k 50k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 200 Expenditures by Expense Type Budgeted Expenditures by Expense Type Contractual ​C ontractual Services (100%) Budgeted and Historical Expenditures by Expense Type $0.35 $0.3 Millions $0.25 $0.2 Contractual Services $0.15 $0.1 $0.05 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $283,976 $288,003 $294,512 $308,600 4.8% Expense Objects Contractual Services Town of Fountain Hills | Budget Book 2024 Page 201 Name Total Expense Objects: FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $283,976 $288,003 $294,512 $308,600 4.8% Town of Fountain Hills | Budget Book 2024 Page 202 Public Information Bo Larsen Community Relations Director The mission of the Community Relations/Public Information Office is to be the TRUSTED SOURCE of information by accurately communicating news and information to Fountain Hills' citizens, elected officials, customers, employees, and news media via internal and external communication sources. Expenditures Summary $227,383 $32,642 (16.76% vs. prior year) Public Information Proposed and Historical Budget vs. Actual 250k 200k 150k 100k 50k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 203 Expenditures by Expense Type Budgeted Expenditures by Expense Type ​IInternal nternal Service (0.4%) Supplies ​S upplies (0.4%) Meetings ​M eetings & Training (0.4%) Maintenance ​M aintenance & Repair (13.3%) Contractual ​C ontractual Services (21.1%) Payroll ​P ayroll Expenses (64.3%) Budgeted and Historical Expenditures by Expense Type $0.25 $0.2 $0.15 Millions Dues & Memberships Equipment/Improvemen Internal Service Meetings & Training Supplies Maintenance & Repair Contractual Services Payroll Expenses $0.1 $0.05 Name FY 20 24 FY 20 23 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $0 $0 $123,504 $146,299 18.5% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 204 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $0 $0 $47 $0 -100% Meetings & Training $0 $0 $1,000 $1,000 0% Maintenance & Repair $0 $0 $26,280 $30,310 15.3% Contractual Services $0 $0 $38,400 $47,917 24.8% Supplies $0 $0 $1,500 $1,000 -33.3% Equipment/Improvemen $0 $0 $3,000 $0 -100% $0 $1,010 $857 -15.1% $0 $0 $194,741 $227,383 16.8% Internal Service Total Expense Objects: Strategic Initiatives Targeted Collaborative Economic Development Signature Strategy - Retain existing businesses and attract new ones Supporting Task - Develop and promote an effective brand image to prospective businesses and residents Brand image (logo) adopted by Council Replace Town materials, incorporating the new logo Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources Signature Strategy - Maintain transparency by communicating the Town’s finances to the public Supporting Task - Conduct a regularly occurring community survey in order to track satisfaction levels with Town services Completed in FY 2022 Town of Fountain Hills | Budget Book 2024 Page 205 Purchasing The Purchasing Division is responsible for supporting the Town's need for materials and services in accordance with Federal, State, and Town requirements. These requisitions are conducted in an open, competitive, and professional manner, which maximizes the effectiveness of tax dollars. Expenditures Summary $140,966 $7,555 (5.66% vs. prior year) Purchasing Proposed and Historical Budget vs. Actual 150k 125k 100k 75k 50k 25k 0 FY2020 FY2021 Actual Town of Fountain Hills | Budget Book 2024 FY2022 Budgeted FY2023 FY2024 Over Budget Page 206 Expenditures by Expense Type Budgeted Expenditures by Expense Type Contractual ​C ontractual Services (0.1%) Meetings ​M eetings & Training (0.1%) ​IInternal nternal Service (0.7%) Maintenance ​M aintenance & Repair (10.3%) Payroll ​P ayroll Expenses (88.7%) Budgeted and Historical Expenditures by Expense Type $0.15 $0.125 Millions $0.1 Dues & Memberships Supplies Equipment/Improvemen Meetings & Training Contractual Services Internal Service Maintenance & Repair Payroll Expenses $0.075 $0.05 $0.025 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $46,167 $111,339 $118,194 $125,079 5.8% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 207 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $12,852 $0 $245 $0 -100% Meetings & Training $0 $219 $200 $200 0% Maintenance & Repair $0 $0 $13,705 $14,570 6.3% Contractual Services $78 $184 $0 $200 N/A Supplies $36 $0 $150 $0 -100% Equipment/Improvemen $795 $810 $0 $0 0% Internal Service Total Expense Objects: $917 $897 $917 $917 0% $60,845 $113,449 $133,411 $140,966 5.7% Town of Fountain Hills | Budget Book 2024 Page 208 Town Clerk Linda Mendenhall Town Clerk The Town Clerk Division supports the values of the community and the organization through the delivery of quality customer service; conducting fair and open municipal elections; providing broad organizational support; managing the Town's records management program and accessibility to public records; overseeing boards and commissions administration; and ensuring that official postings, notices and related publications meet legal compliance. Expenditures Summary $231,038 -$7,730 (-3.24% vs. prior year) Town Clerk Proposed and Historical Budget vs. Actual 300k 250k 200k 150k 100k 50k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 209 Expenditures by Expense Type Budgeted Expenditures by Expense Type Dues ​D ues & Memberships (0.4%) ​IInternal nternal Service (0.7%) Meetings ​M eetings & Training (2.1%) Maintenance ​M aintenance & Repair (2.6%) Contractual ​C ontractual Services (23.4%) Payroll ​P ayroll Expenses (70.5%) Budgeted and Historical Expenditures by Expense Type $0.3 $0.25 Millions $0.2 Equipment/Improvemen Supplies Dues & Memberships Internal Service Meetings & Training Maintenance & Repair Contractual Services Payroll Expenses $0.15 $0.1 $0.05 FY 20 23 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $160,744 $187,625 $163,899 $162,825 -0.7% FY 20 24 FY 20 22 Name FY 20 21 FY 20 20 $0 Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 210 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $6,205 $215 $950 $950 0% Meetings & Training $943 $310 $4,824 $4,824 0% Maintenance & Repair $0 $6,210 $6,000 $6,000 0% $36,182 $11,233 $60,080 $54,080 -10% Supplies $3 $2 $695 $695 0% Equipment/Improvemen $0 $0 $50 $50 0% Contractual Services Internal Service Total Expense Objects: $1,628 $1,840 $2,270 $1,614 -28.9% $205,704 $207,434 $238,768 $231,038 -3.2% Town of Fountain Hills | Budget Book 2024 Page 211 Town Manager Rachael Goodwin Interim Town Manager The Town Manager provides leadership to ensure a high quality of life for the citizens of Fountain Hills by utilizing Town resources to the greatest extent possible and offering superior service. The Manager works in conjunction with the Town Council and the Strategic Planning Advisory Commission (SPAC) for successful implementation of Operational Priorities and Strategic Plan Goals. Per direction and approval of the Town Council, the Manager also administers fee for service contracts and communicates with the public. Expenditures Summary $368,312 $14,284 (4.03% vs. prior year) Town Manager Proposed and Historical Budget vs. Actual 600k 500k 400k 300k 200k 100k 0 FY2020 FY2021 Actual Town of Fountain Hills | Budget Book 2024 FY2022 Budgeted FY2023 FY2024 Over Budget Page 212 Expenditures by Expense Type Budgeted Expenditures by Expense Type Maintenance ​M aintenance & Repair (0.05%) Supplies ​S upplies (0.4%) ​IInternal nternal Service (0.5%) Dues ​D ues & Memberships (0.8%) Meetings ​M eetings & Training (1.8%) Payroll ​P ayroll Expenses (96.4%) Budgeted and Historical Expenditures by Expense Type $0.6 $0.5 Millions $0.4 Utilities Equipment/Improvemen Contractual Services Maintenance & Repair Supplies Internal Service Dues & Memberships Meetings & Training Payroll Expenses $0.3 $0.2 $0.1 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $366,159 $421,992 $336,711 $355,223 5.5% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 213 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Dues & Memberships $6,342 $2,068 $3,000 $3,000 0% Meetings & Training $289 $5,311 $6,615 $6,615 0% Maintenance & Repair $0 $4,228 $4,230 $200 -95.3% $757 $0 $0 $0 0% $39,982 $55,377 $80 $80 0% $726 $1,137 $1,410 $1,410 0% Utilities Contractual Services Supplies Equipment/Improvemen $1,709 $106 $0 $0 0% Internal Service $2,981 $3,299 $1,982 $1,784 -10% $418,944 $493,519 $354,028 $368,312 4% Total Expense Objects: Strategic Initiatives Targeted Collaborative Economic Development Signature Strategy - Lead the formation of collaborative economic development groups Supporting Task - Coordinate periodic meetings between the Town of Fountain Hills, Fountain Hills Chamber of Commerce, Ft. McDowell Yavapai Nation, Salt River Maricopa Pima Indian Community, to discuss the local expansion of business and tourism opportunities Chamber monthly meetings SRMPIC quarterly meetings Promote the Long-Term Financial Sustainability of Town Infrastructure, Environmental and Social Resources Signature Strategy - Promote the long-term financial health and stability of the Town Supporting Task - Utilize the services of an experienced grant researcher and writer Identify projects eligible for grant funding Research services available for specific types of grants Continue to Improve the Public Health, Well-Being, and Safety of our Town Signature Strategy - Promote the natural and built environment of Fountain Hills to improve the public health, wellbeing, and safety of the community Supporting Task - Incorporate public health, well-being, and safety in Fountain Hills policies when relevant Pedestrian Traffic Safety Committee Discontinue contract with Rural Metro and begin providing fire and emergency services through the Town Town of Fountain Hills | Budget Book 2024 Page 214 General Government The purpose of the General Government Department is to locate expenditures that are Town-wide and do not belong to any one department. Such expenditures as the community contracts, Town's membership dues in the Arizona League of Cities and Town, Maricopa Association of Governments, East Valley Partnership, and other Town-wide expenditures are located in the General Government Department. Transfers for Municipal Property Corporation (MPC) debt service for the Community Center are also located in General Government. Terms such as General Government and Non-Departmental are commonly used in municipal budgeting to describe this type of cost center. Expenditures Summary $3,493,788 -$1,731,119 (-33.13% vs. prior year) General Government Proposed and Historical Budget vs. Actual 6M 5M 4M 3M 2M 1M 0 FY2020 FY2021 FY2022 Actual FY2023 FY2024 Budgeted Although the chart above shows more expenditures than budgeted for FY21 and FY22, the expenditure amounts include the interfund transfers of General Fund savings realized due to the payment of Public Safety contracts with federal grants for those two fiscal years. Interfund transfers, although included in expenditure amounts, do not result in a use of resources (cash) since the resources are being moved between accounting Funds. Town of Fountain Hills | Budget Book 2024 Page 215 Expenditures by Fund 2024 Expenditures by Fund Technology ​T echnology Repl Fund (1.4%) Vehicle/Equip ​V ehicle/Equip Repl Fund (5.9%) General ​G eneral Fund (92.7%) Budgeted and Historical 2024 Expenditures by Fund $6 $5 Millions $4 $3 Technology Repl Fund Vehicle/Equip Repl Fund General Fund $2 $1 FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund $753,253 $884,814 $5,141,607 $3,238,088 -37% Technology Repl Fund $19,224 $43,971 $50,000 $50,000 0% Vehicle/Equip Repl Fund $53,525 $80,580 $33,300 $205,700 517.7% $826,001 $1,009,365 $5,224,907 $3,493,788 -33.1% Total: Town of Fountain Hills | Budget Book 2024 FY 20 24 FY2022 Actual Name FY 20 23 FY 20 22 FY2021 Actual FY 20 20 FY 20 21 $0 Page 216 Expenditures by Expense Type Budgeted Expenditures by Expense Type Utilities ​U tilities (0.7%) Equipment/Improvemen ​E quipment/Improvemen (1.3%) Dues ​D ues & Memberships (1.3%) Capital ​C apital Expenditures (5.9%) Contractual ​C ontractual Services (17.9%) Contingency ​C ontingency (72.6%) Budgeted and Historical Expenditures by Expense Type $6 $5 Millions $4 Internal Service Damages/Vandalism Meetings & Training Maintenance & Repair Supplies Utilities Equipment/Improvemen Dues & Memberships Capital Expenditures Contractual Services Contingency $3 $2 $1 $0 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $-1 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $56,297 $44,840 $57,223 $45,987 -19.6% Expense Objects Dues & Memberships Town of Fountain Hills | Budget Book 2024 Page 217 Name Meetings & Training Maintenance & Repair FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $0 $0 $1,740 $1,740 0% $572 $134,532 $6,000 $6,000 0% Utilities $23,765 $24,085 $25,000 $25,000 0% Contractual Services $666,230 $675,505 $614,925 $625,002 1.6% Supplies $5,787 $7,678 $6,305 $6,305 0% Equipment/Improvemen $22,676 $43,971 $45,000 $45,000 0% Damages/Vandalism $0 $400 $0 $0 0% -$2,852 -$2,226 -$14,555 -$4,288 -70.5% $0 $0 $4,449,969 $2,537,342 -43% Capital Expenditures $53,525 $80,580 $33,300 $205,700 517.7% Total Expense Objects: $826,001 $1,009,365 $5,224,907 $3,493,788 -33.1% Internal Service Contingency Town of Fountain Hills | Budget Book 2024 Page 218 Municipal Court Joanna Elliott Court Administrator The Fountain Hills Municipal Court is the judicial branch of the Fountain Hills government. Pursuant to State law and the Town Code, decisions regarding the overall function of the Court are the sole responsibility of the Presiding Judge, who also has exclusive supervisory authority over all court personnel. The Court has jurisdiction over civil traffic, criminal traffic and criminal misdemeanor offenses and violations of our Town Code and ordinances. The Court also has authority over specified juvenile offenses. In addition, the Municipal Court Presiding Judge has authority to issue arrest/search warrants, civil orders of protection, and injunctions against harassment. As part of the Arizona State Court System, the Fountain Hills Municipal Court is subject to the authority and administrative supervision of the Arizona Supreme Court. The Fountain Hills Municipal Court has legal obligations and reporting responsibilities to the State as well as to the Town of Fountain Hills. The Court must comply with constantly changing federal, state, and local laws and administrative rules, including those relating to crimes and criminal procedure, victims' rights, record keeping, ADA, minimum accounting standards and judicial ethics. Organizational Chart Authorized FTE by Department Town of Fountain Hills | Budget Book 2024 Page 219 Expenditures Summary $550,009 $13,410 (2.50% vs. prior year) Municipal Court Proposed and Historical Budget vs. Actual 600k 500k 400k 300k 200k 100k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 220 Expenditures by Fund 2024 Expenditures by Fund Special ​S pecial Revenue Funds (9.9%) General ​G eneral Fund (90.1%) Budgeted and Historical 2024 Expenditures by Fund $0.6 $0.5 Millions $0.4 $0.3 Special Revenue Funds General Fund $0.2 $0.1 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted General Fund $378,994 $408,115 $446,749 $495,409 10.9% Special Revenue Funds $35,052 $19,495 $89,850 $54,600 -39.2% $414,046 $427,611 $536,599 $550,009 2.5% Total: Town of Fountain Hills | Budget Book 2024 FY2023 Budgeted vs. FY2024 Budgeted (% Change) Page 221 Expenditures by Expense Type Budgeted Expenditures by Expense Type Equipment/Improvemen ​E quipment/Improvemen (0.6%) ​IInternal nternal Service (0.7%) Supplies ​S upplies (0.7%) Meetings ​M eetings & Training (1.5%) Maintenance ​M aintenance & Repair (2.1%) Contractual ​C ontractual Services (4.1%) Contingency ​C ontingency (9.1%) Payroll ​P ayroll Expenses (81%) Budgeted and Historical Expenditures by Expense Type $0.6 $0.5 Millions $0.4 Capital Expenditures Dues & Memberships Equipment/Improvemen Internal Service Supplies Meetings & Training Maintenance & Repair Contractual Services Contingency Payroll Expenses $0.3 $0.2 $0.1 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $352,469 $379,487 $405,555 $445,662 9.9% Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 222 Name Dues & Memberships FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $2,483 $1,329 $2,177 $677 -68.9% Meetings & Training $375 $1,132 $5,905 $8,405 42.3% Maintenance & Repair $1,825 $5,592 $10,510 $11,610 10.5% Contractual Services $12,109 $10,645 $44,281 $22,616 -48.9% Supplies $4,506 $5,053 $3,939 $3,939 0% Equipment/Improvemen $1,282 $7,431 $9,810 $3,260 -66.8% Internal Service $3,945 $3,747 $4,422 $3,840 -13.2% $0 $0 $50,000 $50,000 0% Capital Expenditures $35,052 $13,196 $0 $0 0% Total Expense Objects: $414,046 $427,611 $536,599 $550,009 2.5% Contingency Town of Fountain Hills | Budget Book 2024 Page 223 Public Works Justin Weldy Public Works Director The Public Works Department is dedicated to enhancing the quality of life in Fountain Hills by ensuring the construction of quality infrastructure; maintenance of roadways and traffic control devices; maintenance of Townowned washes, dams, medians and open space; and maintenance of Town facilities in a manner that provides a safe, healthy and secure environment for staff and visitors. The Department strives to provide quality customer service in a professional and timely manner. Organizational Chart Authorized FTE by Department Town of Fountain Hills | Budget Book 2024 Page 224 Expenditures Summary $15,260,337 $1,674,927 (12.33% vs. prior year) Public Works Proposed and Historical Budget vs. Actual 17.5M 15M 12.5M 10M 7.5M 5M 2.5M 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 225 Expenditures by Fund 2024 Expenditures by Fund Environmental ​E nvironmental Fund (4.1%) ​IInternal nternal Service Funds (4.2%) General ​G eneral Fund (10.8%) Streets ​S treets Fund (46.2%) Capital ​C apital Projects (34.8%) Budgeted and Historical 2024 Expenditures by Fund $17.5 $15 Millions $12.5 $10 Environmental Fund Internal Service Funds General Fund Capital Projects Streets Fund $7.5 $5 $2.5 Name FY2021 Actual FY2022 Actual FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) General Fund $1,085,908 $1,125,503 $1,497,800 $1,642,802 9.7% Capital Projects $3,951,399 $1,546,559 $5,002,400 $5,308,231 6.1% Streets Fund $4,404,058 $3,268,623 $5,908,110 $7,048,280 19.3% $440,666 $611,382 $627,100 $627,024 0% Environmental Fund Town of Fountain Hills | Budget Book 2024 Page 226 Name Internal Service Funds Total: FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $434,166 $867,619 $550,000 $634,000 15.3% $10,316,196 $7,419,686 $13,585,410 $15,260,337 12.3% Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies ​S upplies (0.4%) ​IInternal nternal Service (0.6%) Equipment/Improvemen ​E quipment/Improvemen (0.6%) Utilities ​U tilities (2.2%) Contingency ​C ontingency (4.3%) Contractual ​C ontractual Services (6.9%) Payroll ​P ayroll Expenses (9.7%) Maintenance ​M aintenance & Repair (39.5%) Capital ​C apital Expenditures (35.3%) Town of Fountain Hills | Budget Book 2024 Page 227 Budgeted and Historical Expenditures by Expense Type $17.5 $15 Millions $12.5 Meetings & Training Dues & Memberships Damages/Vandalism Supplies Internal Service Equipment/Improvemen Utilities Contingency Contractual Services Payroll Expenses Capital Expenditures Maintenance & Repair $10 $7.5 $5 $2.5 FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $1,191,074 $1,127,888 $1,424,446 $1,473,746 3.5% Dues & Memberships $12,116 $12,364 $26,225 $28,225 7.6% Meetings & Training $2,199 $1,065 $6,515 $8,015 23% Maintenance & Repair $3,795,057 $2,714,711 $4,859,838 $6,027,583 24% Utilities $320,622 $365,137 $334,863 $334,863 0% Contractual Services $600,447 $755,393 $897,816 $1,055,816 17.6% FY 20 24 FY2022 Actual Name FY 20 23 FY 20 22 FY2021 Actual FY 20 20 FY 20 21 $0 Expense Objects Payroll Expenses Supplies $39,726 $33,474 $61,093 $62,493 2.3% Equipment/Improvemen $287,498 $662,714 $97,350 $97,350 0% Damages/Vandalism $28,819 $13,214 $40,900 $40,900 0% Internal Service $85,019 $81,844 $83,964 $89,115 6.1% $0 $0 $750,000 $650,000 -13.3% Contingency Capital Expenditures $3,953,620 $1,651,882 $5,002,400 $5,392,231 7.8% Total Expense Objects: $10,316,196 $7,419,686 $13,585,410 $15,260,337 12.3% Town of Fountain Hills | Budget Book 2024 Page 228 Strategic Initiatives Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of Life Signature Strategy - Develop an investment plan and schedule to maintain/bring FH’s streets, medians, buildings, and parks to established standards Supporting Task - Develop a detailed Infrastructure Condition Report with a scoring mechanism for evaluating and reporting the functionality, appearance, and upkeep of the Town’s fixed assets Storm Water Master Plan Facilities Reserve Citizen's Street Committee Community Services Master Plan Signature Strategy - Support local Broadband strategic buildouts and deployment efforts while ensuring the preservation of conduit and right of way for future technologies Supporting Task - Make co-location of broadband a requirement with existing infrastructure planning as a condition of permit use or where public funding is provided Review Town Code (In Progress) Signature Strategy - Increase the ease and safety of multi-use aspects of Fountain Hills roads Supporting Task - The Fountain Hills Town Council Subcommittee on Pedestrian and Traffic Safety will continue to identify roads where lack of an interconnected sidewalk system increases risk to pedestrians and will continue to update and schedule to remedy MAG grant approved Construction begins FY 2024 Public Open House Supporting Task - Develop a comprehensive bicycle master plan. A successful plan will focus on developing a seamless cycling network that emphasizes short trip distances, multi-modal trips, and is complemented by encouragement, education, and enforcement programs to increase usage Add bike lane from Beeline/Shea Blvd to Scottsdale/Shea Blvd border Town of Fountain Hills | Budget Book 2024 Page 229 Development Services John Wesley Development Services Director The Development Services Department is dedicated to enhancing the quality of life in Fountain Hills by providing plan review, construction permitting, building inspections, code enforcement, and Geographic Information Systems, as well as the use of innovative and proven land planning techniques. The Department strives to provide quality customer service in a professional and timely manner. Organizational Chart Authorized FTE by Department Town of Fountain Hills | Budget Book 2024 Page 230 Expenditures Summary $1,318,663 -$41,015 (-3.02% vs. prior year) Development Services Proposed and Historical Budget vs. Actual 1,500k 1,250k 1,000k 750k 500k 250k 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 231 Expenditures by Expense Type Budgeted Expenditures by Expense Type Utilities ​U tilities (0.4%) Supplies ​S upplies (0.9%) Meetings ​M eetings & Training (1.4%) ​IInternal nternal Service (1.5%) Maintenance ​M aintenance & Repair (3.3%) Contractual ​C ontractual Services (3.7%) Contingency ​C ontingency (7.6%) Payroll ​P ayroll Expenses (80.8%) Budgeted and Historical Expenditures by Expense Type $1.5 $1.25 Millions $1 Equipment/Improvemen Dues & Memberships Utilities Supplies Meetings & Training Internal Service Maintenance & Repair Contractual Services Contingency Payroll Expenses $0.75 $0.5 $0.25 FY 20 23 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $820,221 $898,156 $1,001,252 $1,065,074 6.4% FY 20 24 FY 20 22 Name FY 20 21 FY 20 20 $0 Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 232 Name Dues & Memberships FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $27,492 $5,637 $4,042 $3,773 -6.7% Meetings & Training $1,645 $3,958 $18,230 $18,230 0% Maintenance & Repair $2,753 $65,945 $40,355 $43,559 7.9% Utilities $2,689 $7,391 $5,040 $5,040 0% Contractual Services $41,676 $45,334 $149,074 $49,074 -67.1% Supplies $2,984 $4,166 $11,710 $11,260 -3.8% Equipment/Improvemen $21,484 $1,241 $4,450 $2,800 -37.1% Internal Service $18,948 $20,698 $25,525 $19,853 -22.2% $0 $0 $100,000 $100,000 0% $939,892 $1,052,527 $1,359,678 $1,318,663 -3% Contingency Total Expense Objects: Strategic Initiatives Targeted Collaborative Economic Development Signature Strategy - Retain existing businesses and attract new ones Supporting Task - Identify ways to streamline the building permit process Improve/Refine TOPPS Step-by-step instructions How-to videos Continue to Improve the Public Health, Well-Being, and Safety of our Town Signature Strategy - Promote the natural and built environment of Fountain Hills to improve the public health, wellbeing, and safety of the community Supporting Task - Create and publicize an Environmental Plan for Fountain Hills Present Environmental Plan to the Strategic Planning Advisory Commission (Completed) Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of Life Signature Strategy - Increase the ease and safety of multi-use aspects of Fountain Hills roads Supporting Task - Develop a comprehensive bicycle master plan. A successful plan will focus on developing a seamless cycling network that emphasizes short trip distances, multi-modal trips, and is complemented by encouragement, education, and enforcement programs to increase usage Add bike lane from Beeline/Shea Blvd to Scottsdale/Shea Blvd border Town of Fountain Hills | Budget Book 2024 Page 233 Community Services Kevin Snipes Interim Community Services Director The mission of the Community Services Department is to provide exceptional customer service to enhance the quality of life by providing and maintaining safe, available, and accessible parks and facilities, recreation programs, events, and services that will meet the intellectual, social, cultural, and leisure needs of all residents. Organizational Chart Authorized FTE by Department Town of Fountain Hills | Budget Book 2024 Page 234 Expenditures Summary $5,226,030 -$1,300,191 (-19.92% vs. prior year) Community Services Proposed and Historical Budget vs. Actual 8M 6M 4M 2M 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 235 Expenditures by Fund 2024 Expenditures by Fund Public ​P ublic Art Fund (0.8%) Capital ​C apital Projects Fund (24.6%) General ​G eneral Fund (74.6%) Budgeted and Historical 2024 Expenditures by Fund $7 $6 Millions $5 $4 Park/Rec Dev Fee Public Art Fund Capital Projects Fund General Fund $3 $2 $1 Name General Fund FY2021 Actual FY2022 Actual FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $2,536,068 $3,095,977 $3,695,572 $3,898,569 5.5% $562,895 $2,034,285 $2,686,000 $1,285,700 -52.1% Public Art Fund $71,712 $22,468 $144,649 $41,761 -71.1% Park/Rec Dev Fee $40,000 $0 $0 $0 0% Capital Projects Fund Town of Fountain Hills | Budget Book 2024 Page 236 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Total: $3,210,675 $5,152,730 $6,526,221 $5,226,030 -19.9% Expenditures by Expense Type Budgeted Expenditures by Expense Type Contingency ​C ontingency (0.7%) Equipment/Improvemen ​E quipment/Improvemen (1.1%) ​IInternal nternal Service (1.5%) Maintenance ​M aintenance & Repair (5%) Supplies ​S upplies (5.1%) Utilities ​U tilities (7.5%) Payroll ​P ayroll Expenses (37.7%) Contractual ​C ontractual Services (15.9%) Capital ​C apital Expenditures (24.9%) Budgeted and Historical Expenditures by Expense Type $7 $6 Millions $5 Damages/Vandalism Dues & Memberships Meetings & Training Contingency Equipment/Improvemen Internal Service Maintenance & Repair Supplies Utilities Contractual Services Capital Expenditures Payroll Expenses $4 $3 $2 $1 Town of Fountain Hills | Budget Book 2024 FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 Page 237 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) Expense Objects Payroll Expenses $1,407,274 $1,566,119 $1,820,378 $1,972,598 8.4% Dues & Memberships $13,137 $4,105 $5,870 $5,920 0.9% Meetings & Training $3,357 $18,733 $27,085 $24,087 -11.1% Maintenance & Repair $228,039 $300,204 $230,029 $262,192 14% Utilities $331,337 $333,092 $390,516 $391,096 0.1% Contractual Services $303,288 $539,147 $760,081 $830,985 9.3% Supplies $169,662 $170,564 $202,813 $268,301 32.3% Equipment/Improvemen $42,569 $56,290 $81,200 $56,050 -31% $1,172 $11,563 $2,100 $2,100 0% $68,912 $69,870 $64,149 $76,001 18.5% Damages/Vandalism Internal Service Contingency $0 $0 $135,000 $35,000 -74.1% Capital Expenditures $641,929 $2,083,042 $2,807,000 $1,301,700 -53.6% Total Expense Objects: $3,210,675 $5,152,730 $6,526,221 $5,226,030 -19.9% Strategic Initiatives Continue to Improve the Public Health, Well-Being, and Safety of our Town Signature Strategy - Promote the natural and built environment of Fountain Hills to improve the public health, wellbeing, and safety of the community Supporting Task - Continue to expand and connect open space and recreational facilities to create opportunities for physical activities Sunridge Natural Park and trail addition Addition of walking loops Supporting Task - Work with local environmental organizations in strengthening our community’s connection with its natural surroundings Sonoran Conservancy International Dark Skies Incorporate biophilic principles Maintain Current Infrastructure while Preparing the Town for Emerging Trends that Increase Public Safety and Quality of Life Signature Strategy - Develop an investment plan and schedule to maintain/bring FH’s streets, medians, buildings, and parks to established standards Supporting Task - Develop a detailed Infrastructure Condition Report with a scoring mechanism for evaluating and reporting the functionality, appearance, and upkeep of the Town’s fixed assets Storm Water Master Plan Facilities Reserve Citizen Streets Committee Community Services Master Plan Signature Strategy - Utilize services provided by other government agenciesand outside entities e.g. private companies, non-profit organizations, and volunteer groups in evaluating and supporting the health of Fountain Hills parks Supporting Task - Utilize nationally recognized standards for maintenance of the Town's park system Pursue Community Services/Parks Recreation Master Plan guidance NPRA Gold Medal Award Town of Fountain Hills | Budget Book 2024 Page 238 Fire and Emergency Medical Services Dave Ott Fire Chief Staffing for fire protection and Emergency Medical Services (EMS) will be provided through a contractual agreement between the Town and Rural Metro Corporation until December 31, 2023. During the last fiscal year, Council approved the creation of the Town of Fountain Hills Fire Department. The Town already owns the equipment and facilities, and it will begin providing all staffing for the department starting on January 1, 2024. The Fire Department is responsible for EMS delivery and fire suppression within the Town limits. The Fire Department is also responsible for fire prevention that includes plan review and building inspections. The Fire Department takes the lead role in emergency management and the Fire Chief serves as the Emergency Manager for the Town. The Fire Department also provides other community services such as public education, CPR classes, child safety seat checks and other safety programs. Organizational Chart Town of Fountain Hills | Budget Book 2024 Page 239 Authorized FTE by Department Town of Fountain Hills | Budget Book 2024 Page 240 Expenditures Summary $5,589,825 $1,131,991 (25.39% vs. prior year) Fire and Emergency Medical Services Proposed and Historical Budget vs. Actual 6M 5M 4M 3M 2M 1M 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 241 Expenditures by Expense Type Budgeted Expenditures by Expense Type Meetings ​M eetings & Training (0.3%) Utilities ​U tilities (0.9%) Supplies ​S upplies (1%) Maintenance ​M aintenance & Repair (1.5%) ​IInternal nternal Service (3.8%) Contingency ​C ontingency (5.6%) Equipment/Improvemen ​E quipment/Improvemen (6.5%) Payroll ​P ayroll Expenses (40.5%) Contractual ​C ontractual Services (39.7%) Budgeted and Historical Expenditures by Expense Type $6 $5 Millions $4 Capital Expenditures Dues & Memberships Meetings & Training Utilities Supplies Maintenance & Repair Internal Service Contingency Equipment/Improvemen Contractual Services Payroll Expenses $3 $2 $1 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $0 $0 $0 $2,262,906 N/A Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2024 Page 242 Name Dues & Memberships Meetings & Training FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $482 $390 $500 $13,500 2,600% $319 $245 $2,200 $15,450 602.3% Maintenance & Repair $44,344 $53,869 $58,110 $83,110 43% Utilities $27,009 $37,502 $32,340 $50,040 54.7% $2,559,569 $792,723 $4,071,438 $2,217,831 -45.5% $6,924 $12,326 $14,555 $58,555 302.3% Contractual Services Supplies Equipment/Improvemen $18,611 $30,318 $22,200 $361,950 1,530.4% Internal Service $435,191 $199,561 $201,491 $214,243 6.3% Contingency $0 $0 $0 $312,240 N/A Capital Expenditures $0 $0 $55,000 $0 -100% Total Expense Objects: $3,092,450 $1,126,933 $4,457,834 $5,589,825 25.4% Town of Fountain Hills | Budget Book 2024 Page 243 Law Enforcement Larry Kratzer District 7 Commander The Maricopa County Sheriff's Office is a fully integrated law enforcement agency committed to being the leader in establishing the standards for providing quality law enforcement, detention and support services to the citizens of Maricopa County and to other criminal justice agencies. Under the command of Captain Larry Kratzer, twenty-two deputies are assigned to the Town of Fountain Hills. Of these, twenty deputies and six sergeants are assigned to patrol. In addition, one deputy is assigned as the School Resource Officer and one deputy is assigned as the Community Liaison to address quality of life issues, court security, and administrative duties. Additionally, there are three detectives assigned, one detective supervisor sergeant, one administrative sergeant, one Commander (Captain), one Deputy Commander (Lieutenant), and one administrative assistant. Organizational Chart Town of Fountain Hills | Budget Book 2024 Page 244 Expenditures Summary $6,388,595 $932,559 (17.09% vs. prior year) Law Enforcement Proposed and Historical Budget vs. Actual 8M 6M 4M 2M 0 FY2020 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2024 FY2023 FY2024 Budgeted Page 245 Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies ​S upplies (0.001%) Maintenance ​M aintenance & Repair (0.02%) Damages/Vandalism ​D amages/Vandalism (0.2%) Contractual ​C ontractual Services (99.8%) Budgeted and Historical Expenditures by Expense Type $7 $6 Millions $5 $4 Supplies Maintenance & Repair Damages/Vandalism Contractual Services $3 $2 $1 Name FY 20 24 FY 20 23 FY 20 22 FY 20 21 FY 20 20 $0 FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $0 $0 $1,296 $1,296 0% Expense Objects Maintenance & Repair Town of Fountain Hills | Budget Book 2024 Page 246 Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs. FY2024 Budgeted (% Change) $3,352,889 $4,044,580 $5,444,700 $6,377,259 17.1% Supplies $0 $0 $40 $40 0% Damages/Vandalism $0 $0 $10,000 $10,000 0% Total Expense Objects: $3,352,889 $4,044,580 $5,456,036 $6,388,595 17.1% Contractual Services Town of Fountain Hills | Budget Book 2024 Page 247 CAPITAL IMPROVEMENTS Town of Fountain Hills | Budget Book 2024 Page 248 Capital Improvements: One-year Plan Total Capital Requested $6,628,931 18 Capital Improvement Projects Total Funding Requested by Department Community Services (19%) Public Works (81%) TOTAL Total Funding Requested by Source $1,285,700.00 Capital Project Fund (600) (43%) $5,343,231.00 Other (1%) $6,628,931.00 Special Revenue (400) (57%) TOTAL $2,825,852.00 $35,000.00 $3,768,079.00 $6,628,931.00 The total cost to the Capital Project's fund balance will be $5.1M with the remainder provided by other Town Funds or external federal and state grants. Capital Costs Breakdown Cost Savings & Revenue Breakdown There's no data for building chart Capital Costs (100%) $6,628,931.00 Operational Costs (0%) TOTAL $4,500.00 $6,633,431.00 Town of Fountain Hills | Budget Book 2024 Page 249 Community Services Requests Itemized Requests for 2024 Centennial Pavilion $250,000 Centennial Circle Pavilion/ Pavilion improvements The Centennial Circle is a large and under-utilized space. This CIP project is designed to make the new pavilion area become a programmable space that can be utilized by multiple... Desert Vista Park - Multi Year Improvements $235,700 DV improvements Desert Vista Park has been in need of improvement for several years. The improvements began with turf renovations and accessibility upgrades, including a crosswalk and walking loop in... Fountain Park $100,000 Panorama Hillside Erosion Control - P3055 The hillside along Panorama is very steep and hasn't had irrigation since the sidewalk was installed. There are medium to large rocks placed on the hill to prevent mud from covering the sidewalk... Golden Eagle Park - Field Lights $700,000 Ballfield light upgrades- YEAR 2 (Year one was approved as part of the FY23 budget and second year signed contract approval was made so parts could be manufactured and installed in July) The four ballfields within Golden Eagle Park currently use... Total: $1,285,700 Town of Fountain Hills | Budget Book 2024 Page 250 Public Works Requests Itemized Requests for 2024 Bridge Repair $75,000 This project will repair deficiencies to existing Town-maintained bridges. The Arizona Department of Transportation (ADOT) Bridge Group conducts bridge inspections every four (4) years on twenty-three (23) Town bridges. In 2022, three... Community Center Renovations Phase II $200,000 During the initial phase of renovations to the Community Center in 2021, drainage issues were discovered at the exterior walls and doors of the building. Subsequently, during the Summer of 2022, the building experienced interior odors, carpet... Deuce Court Drainage Improvements $20,000 This project will construct new drainage improvements to assist the surface drainage conditions in a cul-de-sac located in Deuce Court. Due to unknown reasons, the existing stormwater infrastructure constructed in Deuce Ct. was not... Fountain Hills Boulevard & Palisades Boulevard Intersection Improvements $90,000 In FY21, an evaluation of the intersection geometry and level of service was performed. Based on the findings of that assessment, this project will consist of the optimization of signal timing for the traffic signal and replacing the curb ramps... Grande Rosita Drainage Channel $62,500 This project will construct new drainage improvements to improve an unlined ditch between Grande Boulevard and Rosita Drive to address past and future flooding concerns as well as frequent maintenance issues. Improvements will include the resizing... Palisades & La Montana Intersection Improvements $150,000 This intersection is currently stop controlled on all four approaches, east and west bound Palisades and north and south bound La Montana. This project will include the design and construction of intersection improvements, to be determined... Palisades Boulevard & Eagle Ridge/Palomino Drive Traffic Signal $34,910 This project will design a traffic signal at the intersection of Palisades Blvd and Eagle Ridge Drive/Palomino Blvd. Design will be completed in FY24. Panorama Drive Spring Pump Electrical Upgrade $100,000 This project will design and construct electrical upgrades to the pump located on Panorama Drive, which will allow for the pump to operate at a higher pumping capacity. Public Restroom Facility on the Avenue of the Fountains $35,000 This project will involve the planning, siting and design for a public restroom facility on the Avenue of the Fountains. There exists Town-owned land on the south side of the Avenue, immediately west of Georgie’s that might serve... Replacement of Chiller #3 Compressors $110,000 Chiller # 3’s two compressors are original equipment installed in 2000. Chiller #2 is also original but has had both compressors replaced in recent years. Chiller #1 was added several years later. Chillers are responsible for providing... Shea Boulevard Widening - Palisades Boulevard to Technology Drive $565,000 This project will design and construct an expansion of Shea Boulevard. This segment will complete eastbound Shea, between Palisades Blvd and Fountain Hills Blvd. The ultimate build-out when completed will widen Shea Boulevard to... Town of Fountain Hills | Budget Book 2024 Page 251 Sidewalk Gap infill, Palisades & Saguaro $3,510,821 This project will design and construct sidewalks to infill gaps between existing sidewalks, complete full street block sidewalk lengths, connect to existing pedestrian generators (including schools, parks, churches, and commercial areas), and for... Sidewalk Infill and Design $300,000 This project provides design and construction for ADA-compliant concrete sidewalk and curb ramps where gaps currently exist. The new sidewalks will provide connectivity to improve the walkability in the Town, and supports the Town’s Active... Town Hall Fire Alarm Panel and Device Upgrade $90,000 This project will upgrade the fire alarm panel and associated components in the Town Hall building. Total: $5,343,231 Town of Fountain Hills | Budget Book 2024 Page 252 Capital Improvements: Multi-year Plan Total Capital Requested $16,143,931 22 Capital Improvement Projects Total Funding Requested by Department 2024 $6,628,931.00 2025 $2,825,000.00 2026 $5,940,000.00 2027 $375,000.00 2028 $375,000.00 $0 $2M Community Services $4M $6M Public Works Total Funding Requested by Source 2024 $6,628,931.00 2025 $2,825,000.00 2026 $5,940,000.00 2027 $375,000.00 2028 $375,000.00 $0 $2M Capital Project Fund (600) $4M $6M Other Special Revenue (400) Town of Fountain Hills | Budget Book 2024 Page 253 Capital Costs Breakdown 2024 $6,633,431.00 2025 $2,833,600.00 2026 $5,962,100.00 2027 $414,600.00 2028 $411,100.00 $0 $2M Capital Costs $4M $6M Operational Costs Cost Savings & Revenues There's no data for building chart Town of Fountain Hills | Budget Book 2024 Page 254 Public Works Requests Itemized Requests for 2024-2029 Bridge Repair $375,000 This project will repair deficiencies to existing Town-maintained bridges. The Arizona Department of Transportation (ADOT) Bridge Group conducts bridge inspections every four (4) years on twenty-three (23) Town bridges. In 2022, three... Community Center Renovations Phase II $200,000 During the initial phase of renovations to the Community Center in 2021, drainage issues were discovered at the exterior walls and doors of the building. Subsequently, during the Summer of 2022, the building experienced interior odors, carpet... Del Cambre Avenue Culvert Crossing at Ashbrook Wash $1,050,000 The proposed project will design and construct drainage improvements on Del Cambre Avenue where it crosses the Ashbrook Wash. This is currently a low-flow crossing that is subject to flooding and sediment deposition from the adjacent Wash... Deuce Court Drainage Improvements $20,000 This project will construct new drainage improvements to assist the surface drainage conditions in a cul-de-sac located in Deuce Court. Due to unknown reasons, the existing stormwater infrastructure constructed in Deuce Ct. was not... El Pueblo Boulevard Culvert Crossing at Ashbrook Wash $1,315,000 The proposed project will design and construct drainage improvements on El Pueblo Boulevard where it crosses the Ashbrook Wash. This is currently a low-flow crossing that is subject to flooding and sediment deposition from the adjacent Wash... Fountain Hills Boulevard & Palisades Boulevard Intersection Improvements $290,000 In FY21, an evaluation of the intersection geometry and level of service was performed. Based on the findings of that assessment, this project will consist of the optimization of signal timing for the traffic signal and replacing the curb ramps... Fountain Hills Boulevard/Legend Wash Crossing Drainage Improvements $1,300,000 This project will design and construct drainage improvements at the Fountain Hills Boulevard crossing of Legend Wash. This is currently a low-flow crossing, and the proposed improvement will elevate the roadway and install a culvert or drainage... Grande Rosita Drainage Channel $62,500 This project will construct new drainage improvements to improve an unlined ditch between Grande Boulevard and Rosita Drive to address past and future flooding concerns as well as frequent maintenance issues. Improvements will include the resizing... McDowell Mountain Road Culvert Crossing at Escalante Wash $2,500,000 The proposed project will design and construct drainage improvements on McDowell Mountain Road where it crosses the Escalante Wash. This is currently a low-flow crossing that is subject to flooding and sediment deposition from the adjacent... Palisades & La Montana Intersection Improvements $1,650,000 This intersection is currently stop controlled on all four approaches, east and west bound Palisades and north and south bound La Montana. This project will include the design and construction of intersection improvements, to be determined... Palisades Boulevard & Eagle Ridge/Palomino Drive Traffic Signal $34,910 This project will design a traffic signal at the intersection of Palisades Blvd and Eagle Ridge Drive/Palomino Blvd. Design will be completed in FY24. Town of Fountain Hills | Budget Book 2024 Page 255 Panorama Drive Spring Pump Electrical Upgrade $100,000 This project will design and construct electrical upgrades to the pump located on Panorama Drive, which will allow for the pump to operate at a higher pumping capacity. Public Restroom Facility on the Avenue of the Fountains $185,000 This project will involve the planning, siting and design for a public restroom facility on the Avenue of the Fountains. There exists Town-owned land on the south side of the Avenue, immediately west of Georgie’s that might serve... Replacement of Chiller #3 Compressors $110,000 Chiller # 3’s two compressors are original equipment installed in 2000. Chiller #2 is also original but has had both compressors replaced in recent years. Chiller #1 was added several years later. Chillers are responsible for providing... Shea Boulevard Widening - Palisades Boulevard to Technology Drive $565,000 This project will design and construct an expansion of Shea Boulevard. This segment will complete eastbound Shea, between Palisades Blvd and Fountain Hills Blvd. The ultimate build-out when completed will widen Shea Boulevard to... Sidewalk Gap infill, Palisades & Saguaro $3,510,821 This project will design and construct sidewalks to infill gaps between existing sidewalks, complete full street block sidewalk lengths, connect to existing pedestrian generators (including schools, parks, churches, and commercial areas), and for... Sidewalk Infill and Design $1,500,000 This project provides design and construction for ADA-compliant concrete sidewalk and curb ramps where gaps currently exist. The new sidewalks will provide connectivity to improve the walkability in the Town, and supports the Town’s Active... Town Hall Fire Alarm Panel and Device Upgrade $90,000 This project will upgrade the fire alarm panel and associated components in the Town Hall building. Total: $14,858,231 Community Services Requests Itemized Requests for 2024-2029 Centennial Pavilion $250,000 Centennial Circle Pavilion/ Pavilion improvements The Centennial Circle is a large and under-utilized space. This CIP project is designed to make the new pavilion area become a programmable space that can be utilized by multiple... Desert Vista Park - Multi Year Improvements $235,700 DV improvements Desert Vista Park has been in need of improvement for several years. The improvements began with turf renovations and accessibility upgrades, including a crosswalk and walking loop in... Fountain Park $100,000 Panorama Hillside Erosion Control - P3055 The hillside along Panorama is very steep and hasn't had irrigation since the sidewalk was installed. There are medium to large rocks placed on the hill to prevent mud from covering the sidewalk... Golden Eagle Park - Field Lights $700,000 Ballfield light upgrades- YEAR 2 (Year one was approved as part of the FY23 budget and second year signed contract approval was made so parts could be manufactured and installed in July) The four ballfields within Golden Eagle Park currently use... Total: $1,285,700 Town of Fountain Hills | Budget Book 2024 Page 256 DEBT Town of Fountain Hills | Budget Book 2024 Page 257 Outstanding Debt The Schedule below includes an itemization of the outstanding debt as of June 30, 2021, after the scheduled principal and interest payments due July 1, 2021. Legal Debt Limit The Total Net Debt Applicable to Limit comes from the Report of Bonded Indebtedness and is related to those issues noted by the appropriate % debt limit. 20% limit - GO bonds for projects involving water, sewer, artificial lighting, parks, open space, public safety, law enforcement, fire and emergency facilities, street and transportation facilities and recreational facility improvements. 6% limit - GO bonds for any other general purpose improvements. The basis for determining the legal debt margin is the net full cash assessed value of all property located within the Town. Curently, the Town does not have any outstanding debt. FY19-20 FY20-21 FY21-22 FY22-23 $ 33,951,090 $ 35,683,229 $ 37,823,715 $ 40,238,671 $ 27,998,343 $ 35,683,229 $ 37,823,715 $ 40,238,671 - - - - $ 113,170,302 1,615,000 $ 89,832,809 $ 118,944,098 $ 126,079,049 $ 134,128,903 $ 118,944,098 $ 126,079,049 $ 134,128,903 1% - - - $ 565,851,508 $ 594,720,491 $ 630,395,243 $ 670,644,516 6% Debt Limit Debt limit Total applicable to limit Legal debt margin Total net debt applicable to the limit as a percentage of debt limit 20% Debt Limit Debt limit Total applicable to limit Legal debt margin Total net debt applicable to the limit as a percentage of debt limit Net Assessed Full Cash Value Town of Fountain Hills | Budget Book 2024 0 0 0 0 0 0 0 Page 258 General Obligation (GO) Bonds Voter-approved General Obligation bonds issued by the Town are repaid by collecting a secondary property tax. This secondary property tax levy is based on the total amount required for the annual principal and interest payments (with adjustments for carry-forward and/or interest earnings, delinquencies, etc.) divided by the total assessed valuation for the Town of Fountain Hills. Currently, the Town does not have any outstanding General Obligation bonds, and a town-wide secondary property tax is not required for fiscal year 2024. Municipal Property Corporation (MPC) Bonds One of the methods of funding major municipal projects is the use of a Municipal Property Corporation (MPC). The Town created the Fountain Hills Municipal Property Corporation, and bonds were issued in 2000 and 2001 to build the Community Center and purchase a portion of the McDowell Mountain Preserve, respectively. In 2004, MPC bonds were used to construct Town Hall. While the bonds are outstanding, the MPC owns the land and buildings purchased with bond proceeds. Principal and interest payments are made using various operating revenues received by the Town and do not require a property tax levy on residents. Now that all the MPC bonds have been retired, ownership of the buildings and land have been transferred to the Town. Eagle Mountain Community Facilities District (EMCFD) Bonds There have been four bond issues (issued as General Obligation bonds) that were approved for specific purposes: The first two CFD bond issues in 1996 (refunded in 2005) were to acquire certain public infrastructure benefiting the District, specifically a sewer project, a storm water conveyance system project, the Eagle Mountain Parkway Phase I project, and the Summer Hill Boulevard project. The third CFD bond issue, completed in 2005, refunded and defeased the two 1996 issues. The fourth issue refinanced the outstanding bonds in 2015 to reduce interest costs. The Eagle Mountain Community Facilities District debt payments are levied on the property owners within the District. These obligations are paid by the property owners using secondary property taxes, less any credits, carry-forward and/or interest earnings and allowing for delinquencies. The final payment on the fourth issue was made on 7/1/2021. As a result, a secondary property tax will not be assessed for fiscal year 2024. Town of Fountain Hills | Budget Book 2024 Page 259 SCHEDULES & RESOURCES Town of Fountain Hills | Budget Book 2024 Page 260 FY24 Schedule of Authorized Positions Town of Fountain Hills | Budget Book 2024 Page 261 Town of Fountain Hills | Budget Book 2024 Page 262 FY24 Pay Plan FY 23-24 PAY PLAN - Non-Public Safety Positions (July 2023) Exempt Positions Position Title MinimumMaximum Deputy Town Manager/Community Services Director $ 139,727 $ 199,810 Deputy Town Manager/Administrative Services Director 139,727 199,810 Chief Financial Officer 139,727 199,810 Public Works Director 130,589 186,742 Development Services Director 130,589 186,742 Town Clerk 122,046 174,526 Community Services Director 122,046 174,526 Economic Development Director 122,046 174,526 Chief Technology Administrator 116,111 166,039 Town Engineer 114,450 163,664 Community Relations Director 114,450 163,664 Assistant Town Engineer 97,288 139,122 Court Administrator 95,577 136,675 Chief Building Official/Plans Examiner 84,548 120,904 Recreation Manager 83,521 119,435 Parks Superintendent 83,521 119,435 Community Center Manager 83,521 119,435 Senior Accountant 83,521 119,435 Procurement Administrator 83,521 119,435 Streets Superintendent 82,774 118,367 Senior Planner 82,435 117,882 Human Resources Analyst 73,000 104,390 Facilities Supervisor 72,113 103,122 Volunteer Supervisor 72,113 103,122 Parks Supervisor 72,113 103,122 Senior Recreation Program Coordinator 72,113 103,122 Executive Assistant to Town Manager/Council 69,350 99,171 Management Analyst 69,173 98,917 Accountant 64,014 91,540 Court Operations Coordinator 64,014 91,540 Community Center Program Coordinator 64,014 91,540 Operations Coordinator - Community Center 64,014 91,540 Recreation Program Coordinator 64,014 91,540 Senior Code Enforcement Officer 64,014 91,540 Town of Fountain Hills | Budget Book 2024 Page 263 Non-Exempt Positions Position Title Senior Building Inspector Information Technology Support Specialist GIS Technician/CAD Operator Civil Engineer Inspector Benefits and Payroll Specialist Executive Assistant Code Enforcement Officer Senior Maintenance Technician Senior Facilities Maintenance Technician Park Operations Lead Facilities Maintenance Technician Building Permit Technician Senior Court Clerk Street Maintenance Technician Administrative Assistant Court Clerk Financial Services Technician Groundskeeper II Customer Service Representative II Community Center Assistant Lead Park Attendant Lead Operations Support Worker Customer Service Representative I Recreation Assistant Operations Support Worker Park Attendant Custodian Town of Fountain Hills | Budget Book 2024 MinimumMaximum $ 34.25 $ 48.98 33.48 47.88 32.68 46.73 29.97 42.86 28.12 40.21 26.63 38.08 26.63 38.08 25.98 37.15 25.98 37.15 25.98 37.15 24.03 34.36 23.40 33.46 22.80 32.60 22.80 32.60 22.80 32.60 21.79 31.16 21.79 31.16 21.79 31.16 21.10 30.17 20.63 29.50 20.63 29.50 20.63 29.50 18.80 26.88 18.36 26.25 18.36 26.25 18.36 26.25 16.97 24.27 Page 264 FY24 Fire Department Pay Plan Town of Fountain Hills | Budget Book 2024 Page 265 FY24 Fee Schedule TOWN OF FOUNTAIN HILLS COMPREHENSIVE FEE SCHEDULE FISCAL YEAR 2023-2024 Description Adopted Fee Units Clerk Campaign Fees: Pro/Con Argument Fee Campaign Finance - Late Filing Fee Parks Fees $100.00 per request $10.00 per business day Community Services Park Rental Fees - Resident/Non-Profit: Standard Ramada - 2 hour minimum Saguaro Ramada - 2 hour minimum Meeting Rooms 2 hour minimum Athletic Fields - 2 hour minimum Sports Courts - 1 hour reservation Half Day Open Park space, including Amphitheater, Avenue of the Fountains Plaza, Great Lawn, Centennial Circle and other lawns Full Day Open Park space, including Amphitheater, Avenue of the Fountains Plaza, Great Lawn, Centennial Circle and other lawns Park Rental Fees - Non-Resident/Commercial: Small Ramada - 2 hour minimum Saguaro Ramada - 2 hour minimum Meeting Rooms 2 hour minimum Athletic Fields - 2 hour minimum Sports Courts - 1 hour reservation Half Day Open Park space, including Amphitheater, Avenue of the Fountains Plaza, Great Lawn, Centennial Circle and other lawns Full Day Open Park space, including Amphitheater, Avenue of the Fountains Plaza, Great Lawn, Centennial Circle and other lawns Park Rental Fee Extras: Power Distribution Box Rental Fee & Deposit Quick Coupler Athletic Field Lights (2 hour minimum) Athletic Field Prep – Baseball/Softball Athletic Field Prep – Soccer/Football Batting Cage Rental - 1 hour Pitching Mound Rental Ball Field Fencing Rental Alcohol Permit with Park Reservation (NONREFUNDABLE) Fountain Operation Staff - 2 hour minimum $15.00 $30.00 $15.00 $20.00 $10.00 $800.00 per hour per hour per hour per hour per hour flat fee $1,500.00 flat fee $22.50 $40.00 $20.00 $30.00 $15.00 $1,350.00 per hour per hour per hour per hour per hour flat fee $2,350.00 flat fee $25.00 plus $200 deposit per box per day $25.00 plus $200 deposit per box per day $15.00 per hour per field $30.00 per field $500.00 per field $10.00 per hour $25.00 per use $25.00 per use $20.00 per permit $300.00 per half hour $40.00 per hour per staff member Community Center Fees Community Center Rentals - Resident/Non-Profit: Town of Fountain Hills | Budget Book 2024 Page 266 Weekday Rates: Monday thru Thursday Classrooms - Minimum 2 hours Ballroom - Per Ballroom; Minimum 4 hours Lobby - Minimum 4 hours Weekend Rates: Friday & Saturday (no rentals on Sunday) Ballroom - Per Ballroom; Minimum 4 hours Lobby - Minimum 4 hours Ballroom Damage Deposit $25.00 $50.00 $50.00 per hour per hour per hour $75.00 $75.00 $50.00 per hour per hour per Ballroom $50.00 $100.00 $100.00 per hour per hour per hour $150.00 $150.00 $50.00 per hour per hour per Ballroom Community Center Rentals - Non-Resident/Commercial: Weekday Rates: Monday thru Thursday Classrooms - Minimum 2 hours Ballroom - Per Ballroom; Minimum 4 hours Lobby - Minimum 4 hours Weekend Rates: Friday & Saturday (no rentals on Sunday) Ballroom - Per Ballroom; Minimum 4 hours Lobby - Minimum 4 hours Ballroom Damage Deposit Community Center Extra Service Fees: Video Projector Flat Screen TV Small Screen Large Screen (8' x 10') Ping Pong Table Sound Reinforcement Wireless Microphones Speaker Table (Includes Mixing Board) Conference Phone Portable Sound System (Includes Mixing Board and/or Portable Speaker) Electricity (per booth) Portable White Board Walker Display Board Items for Sale Miscellaneous Dance Floor - per 3' x 3' parquet square (15' x 15') Dance Floor - per 3' x 3' parquet square (18' x 18') Dance Floor - per 3' x 3' parquet square (21' x 21') Staging 6' x 8" section (1 piece) Coffee Service Portable Bar Labor Charges MCSO Charges - Minimum 4 hours Piano Tuning Drop-In Fee for Presentations/Classes Senior Services Annual Membership Fees: Resident Non - Resident Town of Fountain Hills | Budget Book 2024 $55.00 plus $300.00 deposit $55.00 plus $500.00 deposit $55.00 plus $250.00 deposit $55.00 plus $600.00 deposit $55.00 plus $500.00 deposit per rental per rental per rental per rental per rental $25.00 $25.00 $55.00 plus $100.00 deposit $85.00 plus $500.00 deposit per rental per rental per rental per rental n/a $5.00 per rental $5.00 per rental $5.00 per rental n/a $225.00 per rental $280.00 per rental $325.00 per rental $25.00 per rental $20.00 per request $50.00 plus $250.00 deposit per request $55.00 per hour per staff Actual Cost pre-paid/no refunds Actual Cost pre-paid/no refunds $5.00 per presentation/class $30.00 $45.00 per year per year Page 267 Special Event Fees Special Events Permits: Special Event Permits - Food/Event Vendors Application Fee Special Event Permits - Business Application Fee - Business (If submitted at least 60 days prior to the event date) Application Fee - If submitted 59 days or less prior to the event date Permit Fee Special Event Permits - Non-Profit Application Fee - Charitable Organization (If submitted at least 60 days prior to the event date) Application Fee - If submitted 59 days or less prior to the event date Permit Fee Special Event Permits - Extra Fees Special Event Liquor Application Fee Special Event Permits - Park Fee (Open Park space: amphitheater, AOTF Plaza, Great Lawn, Other) Non-Profit: Small Event Medium Event Large Event Business/Commercial: Small Event Medium Event Large Event Special Event Permits - Deposit Fees Events with less than 1,000 attendance Events with 1,000 - 1,999 attendance Events with 2,000 - 5,000 attendance Events with over 5,000 attendance Special Event Permit Fees - Road Closure Admin Fees Events with less than 1,000 attendance Events with 1,000 - 1,999 attendance Events with 2,000 - 5,000 attendance Events with over 5,000 attendance Special Event Permit Fees - Vendor Compliance Fine First time penalty Recurring penalty Film permit application Non-Sufficient Funds (checks returned to Court) Public Defender Jury Costs (assessed if jury trial canceled within five days of trial) Civil Traffic Default Warrant Diversion Program Rescheduling Court Clerk $300.00 per application $550.00 per application $50.00 per application $150.00 per application $275.00 per application $50.00 per application $25.00 per application $400.00/$750.00 half day/full day $2,500.00 full day $3,500.00 full day $750.00/$1,400.00 half day/full day $2,500.00 full day $3,500.00 full day $500.00 $1,000.00 $2,500.00 $5,000.00 per event per event per event per event $500.00 $750.00 $1,000.00 $1,500.00 per event per event per event per event $250.00 $750.00 $85.00 per incident per incident per incident $50.00 Actual costs for appointed attorney Actual costs billed by County for jail time served Actual administrative costs per check Court Fees Jail Reimbursement Town of Fountain Hills | Budget Book 2024 $500.00 based on event size $50.00 per incident $65.00 per warrant issued $22.00 per incdent $28.00 per request (ARS 22-281) Page 268 Court User Public Records Search $10.00 per charge $28.00 per name (ARS 22281) $28.00 per copy (ARS 22281) Certified Copies Development Services Planning Fees Administrative Use Permit/Temporary Sign Permit Appeal of a Decision by the Zoning Administrator Comprehensive Sign Plans and amendments Commercial/Industrial/Multi-Family Site Plan Review Continuance at Applicant Request Cut & Fill Waiver Development Agreements Development Agreements - Amendment Final Plats General Plan Amendments - Minor General Plan Amendments - Major Hillside Protection Easement (HPE) Golf Ball Fence, Administrative Review Landscape Plan Review Public Notice in Newspaper (for all actions requiring newspaper notifications) Notification fee (for all actions requiring mailed notifications) Ordinances (Text Amendments) Planned Area Developments (PAD) Planned Area Developments (PAD) - Amendment Plat Abandonments Preliminary Plats Recording Fees (subject to change without notice) Replats (lot joins, lot divisions, lot line adjustments) Rezones (Map) Saguaro Cactus Permit Special Use Permits and amendments Temporary Use Permits Temporary Visitor Permit (RV Parking): Tract Housing Variances Zoning Verification Letter Town of Fountain Hills | Budget Book 2024 $50.00 $1,530.00 $280.00 $680.00 for first 5,000 square feet of property, then $130.00 for every thousand square feet thereafter $140.00 $350.00 $3,975.00 for up to 5 acres, plus $795.00 per acre thereafter $1,900.00 for up to 5 acres plus $380.00 per acre thereafter $1,690.00 for up to 10 lots plus $169 per lot thereafter $2,500.00 for the first 5 acres plus $500.00 per acre thereafter $3,760.00 for the first 40 acres plus $94.00 per acre thereafter $170.00 Plus recording fees $280.00 $50.00 $260.00 (1) per request per appeal per request per request per request per review per review $175.00 (2) $1,975.00 $3,620.00 for the first 5 acres plus $725.00 per acre thereafter $1,850.00 for the first 5 acres plus $370.00 per acre thereafter $1,150.00 plus County Fees (3) $2,045.00 for the first 10 lots, plus $205.00 per lot thereafter $150.00 $575.00 $3,623.00 up to 10 acres plus $360.00 per acre thereafter $110.00 $2,000.00 $230.00 plus notification $50.00 $325.00 plus $100.00 per façade $1,190.00 for the first variance plus $300.00 for each additional variance $280.00 per ordinance per request per permit per permit per verification Page 269 Community Residence Registration Community Residence Annual Renewal $350.00 $250.00 per registration per renewal $0.73 $0.55 $0.24 $0.15 square feet square feet square feet square feet $150.00 $200.00 for first 100 feet plus $2.00 per linear foot thereafter $300.00 for 100 linear feet plus $3.20 per linear foot thereafter $320.00 up to 450 square feet plus $0.72 per square foot above 450 $140.00 $2,500.00 refundable deposit. Deposit required for Certificate of Occupancy (C of O) if landscaping is not installed; refundable upon landscaping approval by Town within six (6) months. $115.00 per request $140.00 $115.00 $60.00 Actual costs for third party 50% of Bldg Permit/Plan Review Fee $170.00 460.00 per permit per adendum per request per inspection per extension $120.00 per extension 100% of Bldg Permit/Plan Review Fee per incident $0.80 $0.65 per square foot per square foot (1) Plus actual newspaper posting costs (2) Plus $5 per mailing label (3) Minimum $150 recording fee Building Fees Building Permit/Plan Check Single Family Residential: Single Family Homes & Additions (Includes Permit and Plan Review) Livable Area with A/C Covered Area: Garage and/or Patio (non A/C) Single Family Remodel Single Family Remodel non A/C Specialized Permits (Includes Permit and Plan Review) Solar Photovoltaic Fence Walls Retaining Walls Pools & Spas Attached Stand Alone Spas Landscape Deposit Miscellaneous Plan Review or Inspection (1 hour minimum) One Discipline Permit Addendum Demolition (minor) Third-Party or Expedited Plan Review & Inspections Plan Review Add On (After 3rd Review) Reinspection Fee Permit Extensions - Residential new construction only (If Town has all records and within current Code cycle) Permit Extensions - Residential remodel only (If Town has all records and within current Code cycle) Penalty for failure to obtain a building permit per request per hour Building Permit/Plan Check Commercial: Commercial/Tenant Building Permit & Additions (Includes Permit and Plan Review) Area with A/C Covered Area (non A/C) Commercial Remodel (Existing) Town of Fountain Hills | Budget Book 2024 Page 270 Area with A/C Covered Area (non - A/C) Apartments/Condominiums Livable Area with A/C Covered Area (non - A/C) Landscape Plan Review Miscellaneous Permits (Plan Review Fee is Separate) Minimum Permit (one discipline) Sign Permit, less than 32 square feet (New/Modified) Sign Permit, 32 or greater square feet (New/modified) Miscellaneous Plan Review or Inspection ( 1 hour minimum) Revisions to Approved Plans Plumbing - Water heater replacement/solar (minor) Mechanical - HVAC replacement (minor) Electrical - panel repair (minor) Demolition (minor) Third-Party or Expedited Plan Review & Inspections Plan Review Add On (After 3rd Review) Reinspection Fee Permit Extensions - Commercial new construction only (If Town has all records and within current Code cycle) Permit Extensions - Commercial remodel only (If Town has all records and within current Code cycle) Penalty for failure to obtain a building permit Refund for cancelled Commercial Building permit (must be done in writing) Appeal of Decision by Building Official/Fire Marshall $585.00 for 3,000 square feet plus $0.20 per square foot thereafter $275.00 for 3,000 square feet plus $0.09 per square foot thereafter $1.10 $0.75 $50.00 $13.00 $140.00 $85.00 $105.00 $115.00 per square foot per square foot per request per permit per permit per permit per permit per hour $170.00 $140.00 per hour per request $140.00 $150.00 $60.00 Actual costs for third party 50% of Bldg Permit/Plan Review Fee $170.00 $460.00 per request per request per request per inspection per extension $120.00 per extension 50% of Bldg Permit/Plan Review Fee 35% of building permit fee paid - request must be made within 180 days of original payment $1,000.00 All fees include up to 3 reviews by staff. Any additional reviews will be subject to an additional fee equal to 25% of the original fee. per incident per review per request Development Fees (Adopted by Resolution 2020-03) Single Family Residential $3,973.00 per dwelling Multi - Family Residential $2,537.00 per dwelling Commercial $3.82 per square foot Office $2.45 per square foot Institutional $2.86 per square foot Industrial $1.29 per square foot (Above fees are split between Parks & Recreation, Fire, and Streets development fees. See Resolution for allocations.) Development Services - Miscellaneous Maps: 8 1/2" x 11" 11" x 17" Street/Index Map "Typical" 11" x 17" Aerial Site Plan Town of Fountain Hills | Budget Book 2024 $3.00 $5.00 $18.00 per map per map per map Page 271 24" x 36" Custom Map 36" x 36" Bldg/Plat/Zoning Map 60" x 60" Street/Bldg/Develop/Plat/Plot Map Book $20.00 $25.00 $35.00 $100.00 per map per map per map per map book $730.00 $350.00 per request per request $60.00 $1,610.00 per request per request $50.00 Actual costs for third party $60.00 per inspection $85.00 per inspection $340.00 for up to 4,400 square feet then $0.08 per square foot $340.00 for the first 3,000 square feet then $0.11 per square foot $195.00 per request $290.00 per request $385.00 per request $385.00 per request $170.00 per request $130.00 per request $0.00 $65.00 per request per request $150.00 per request $340.00 $340.00 per hour per inspection $2.00 $5.00 $50.00 $4.00 $35.00 per request per request per check per transaction per transaction $0.65 $0.70 $0.75 per page per page per page Other: Easement or Right-of-Way Abandonment Hillside Protection Reconfiguration and/or Replacement of Hillside Protection Easement Revocation Administrative Fee Engineering Plan Review Fee / Final Plat Improvement New/Address Change Third-Party or Expedited Plan Review & Inspections Inspections not associated with an active Building Permit Off-Hours Inspections (Nights & Weekends) Fire Fees Residential Automatic Sprinkler System Plan Review/Inspection Commercial Automatic Sprinkler System Plan Review/Inspection Commercial Auto Sprinkler System Modification Plan Review/Inspection Commercial Hood System Plan Review/Inspection Commercial Fire Alarm System Plan Review/Inspection Commercial Fire Alarm System Modification Plan Review/Inspection Residential LPG Installation Review/Inspection Annual Adult Residential Group Care Inspection Annual Commercial Fire Inspection Fee Tent Permit Fee (any tent over 200 square feet & any canopy over 400 square feet) Reinspection Fee (beyond one re-check) Abatement Fees: Inspection fee Reinspection fee Finance Services: Notarization Affix Town Seal Returned Check Fee Convenience Fee - credit card payment Art Commission Copies Photocopies 8 1/2 x 11 Photocopies 8 1/2 x 14 Photocopies 11 x 17 Reports: License Report (Non - Commercial Use) Town of Fountain Hills | Budget Book 2024 $30.00 CD or hard copy Page 272 License Report (Commercial Use) Business License Fees: New Business License Annual renewal fee for business within the Town limits Annual renewal fee for business without a fixed place of business within the Town limits Late fee for renewal of business license fee Penalty for operating a business without a license Peddlers, solicitors and mobile merchants Peddler investigation fee (per person) Promoters of entertainments, circuses, bazaars, etc., who receive a percentage of receipts or other consideration for their services. Each such promoter shall also obtain liability insurance of a minimum of $1 million naming the Town as insured. Handbill Distributor Amusement Company, such as ferris wheel, merry go - round, etc., not part of a circus. Tent Show. Wrestling Exhibition. Road Show, Carnival or Circus. Practice of palmistry, phrenology, astrology, fortune telling, mind reading, clairvoyancy, magic or any healing practices not licensed by the State of Arizona, or any similar calling without a fixed place of business Duplicate Business License Verification of License Letter False Alarm Service Charges: First and Second Third Fourth Fifth and Sixth Seventh or more Wireless Communications: Wireless Tower Lease Lease Agreement Application Fee, each location Amendments to Cell Tower Lease Agreements Small Cell Wireless Facilities: (all fees are nonrefundable) ROW Use Fee Authority utility pole attachment Small Wireless Facilities (SWF) collocation Small Wireless Facilities (SWF) collocation Batched applications for up to 25 SWF's Batched applications for up to 25 SWF's Applications for new, replacement or modified utility poles NOT subject to zoning review Town of Fountain Hills | Budget Book 2024 $30.00 CD or hard copy $50.00 per application and first year fee - nonrefundable $35.00 per renewal $50.00 per renewal 25% of renewal fee per renewal $150.00 per incident $250.00 calendar quarter or fraction thereof non-refundable $55.00 per person $150.00 per week $50.00 $150.00 per day per day $50.00 per day $15.00 $15.00 per request per request $0.00 $100.00 $150.00 $175.00 $275.00 each each each each each Per State Statute $4.75 per square foot $285.00 per location - nonrefundable $285.00 per location - nonrefundable $50.00 year x number of small wireless facilities (SWF) $50.00 year per utility pole attachment $100.00 per SWF up to five $50.00 for SWF over five $100.00 per SWF up to five $50.00 per SWF 6 - 20 sites $750.00 per application Page 273 Applications for new, replacement or modified utility poles and collocation of wireless facilities subject to zoning review Alcohol License Application: Person Transfer Fee Location Transfer Fee Probate/Will Assignment/Divorce Decree Extension of Premise Sampling Permit Acquisition of Control/Restructure/Agent Change Initial/Interim Application Fee 01 - In State Producer 02 - Out of State Producer 03 - Domestic Microbrewery 04 - In State Wholesaler 05 - Government 06 - Bar, All Spirituous Liquors 07 - Beer & Wine Bar 08 - Conveyance 09 - Liquor Store 10 - Beer & Wine Store 11 - Hotel/Motel 12 - Restaurant 13 - Domestic Farm Winery 14 - Private Club Alcohol Permit Renewal Environmental Fees: per residential solid waste account per multifamily solid waste account (with a range for number of units commercial solid waste accounts (license fee and/or cost per commercial account) Late fee for paying the environmental fee Short-Term/Vactation Rentals Annual Registration Fee $1,000.00 per application $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 per request per request per request per request per request per request $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $200.00 per request per request per request per request per request per request per request per request per request per request per request per request per request per request per year $0.00 $0.00 per month per month $0.00 per month $0.00 $250.00 per year $250.00 Base fee Public Works Excavations/In-Lieu Fees: Base fee (per excavation) Trench cut fees: Newly paved or overlayed 0 - 1 yrs. Newly paved or overlayed 1 - 2 yrs. Newly paved or overlayed 2 - 3 yrs. Newly paved or overlayed 3 - 4 yrs. Newly paved or overlayed 4 - 5 yrs. Newly paved or overlayed 5 - 6 yrs. Slurry or chip sealed 0 - 2 years Pavement replacement greater than 300 feet in length Utility Pit fees: Newly paved or overlayed 0 - 1 yrs. Newly paved or overlayed 1 - 2 yrs. Newly paved or overlayed 2 - 3 yrs. Newly paved or overlayed 3 - 4 yrs. Newly paved or overlayed 4 - 5 yrs. Newly paved or overlayed 5 - 6 yrs. Town of Fountain Hills | Budget Book 2024 $55.00 per linear foot $45.00 per linear foot $35.00 per linear foot $25.00 per linear foot $15.00 per linear foot $10.00 per linear foot $4.00 per linear foot $2.50 per square yard $5.50 $4.50 $3.50 $2.50 $1.50 $1.00 per square foot per square foot per square foot per square foot per square foot per square foot Page 274 Slurry or chip sealed 0 - 2 years Adjustment (MH, valve, monument, etc.) Striping Lane Markers Stop Bars Crosswalks RPMs Seal-Coat Encroachment/Engineering Permits: Base Permit Fee 2"/6" Paving A.C. Permanent Barricading Guard Rail/Hand Rail Survey Monuments Concrete Aprons Scuppers Review for Adjustments MH, etc. 4" Paving - PC Concrete Decorative Sidewalk or Paving Sidewalk & Bike path Curb & Gutter Valley Gutter Sign (regulator, street etc.) Pavement Cuts Driveway/Driveway Modifications Utility, Water Line, Sewer Line Trench - Paved Utility, Water Line, Sewer Line Trench - Unpaved Storm Drain Pipe Catch Basins, Headwells Cutoff Walls Slope Protection Rip Rap Retaining Wall Cut/Fill (Materials Moved) Box Culverts Miscellaneous Landscaping Irrigation Lighting Grading Utility Splice/Repair Pits Up to 25 square feet (outside pvmt) Other In Lieu Payments Traffic Control Plan Review Engineering Plan Review Fee Failure to obtain an Encroachment Permit Failure to obtain a Final Inspection Reinspection Fee Town of Fountain Hills | Budget Book 2024 $5.00 per square foot $500.00 each $3.00 per linear foot $175.00 each $3.00 per square foot $3.00 per square foot $7.00 each $3.00 per square yard $200.00 $2.25 per square foot $220.00 each $1.50 per linear foot $145.00 each $145.00 each $145.00 each $145.00 each $1.45 per square foot $2.70 per linear foot $2.70 per linear foot $1.70 per linear foot $1.45 per linear foot $145.00 each $1.45 per linear foot $145.00 each $2.00 per linear foot $1.45 per linear foot $1.70 per linear foot $145.00 each $1.45 per linear foot $1.45 per square yard $1.45 per square foot $1.45 per linear foot $2.00 per cubic yard 5% of engineer estimate 5% of engineer estimate 5% of engineer estimate 5% of engineer estimate 5% of engineer estimate 5% of engineer estimate $140.00 flat fee 5% of engineer estimate n/a $170.00 $575.00 per sheet (includes three reviews) $190 per sheet for each subsequent review $230.00 $170.00 $150.00 n/a per request per sheet per incident per incident per incident Page 275 Investigation Fee for Work Done Without Permit $400.00 or the permit fee, whichever is greater, but not to exceed $2,500.00 for every day or a portion of a day from the time unpermitted work began until a permit is obtained. Land Disturbance Fee $10.00 per square foot plus revegetation Oversize/Overweight Vehicle Permit $250.00 Haul Route Permit (greater than or equal to 500 cubic $160.00 yards) Failure to barricade or improper barricading $1,00.00 to $5,000.00 Permit Extension $50.00 Penalty for work w/o permit 50% of Permit Fee Minimum Plan Review $115.00 Traffic Study - Cost to recover staff time and materials $150.00 base fee plus $50.00 per additional location request per incident per square foot per permit per permit per incident per request per incident per hour per request Public Works - Miscellaneous Adopt a Street: Fee, per sign Honorary Street Naming: Application Fee and Sign Electric Vehicle Charging Charging Station Fee - 2 hour maximum Town of Fountain Hills | Budget Book 2024 $60.00 per request $300.00 per application $2.00 per hour Page 276 Final Budget Resolution Town of Fountain Hills | Budget Book 2024 Page 277 Acronyms Town of Fountain Hills | Budget Book 2024 Page 278 Town of Fountain Hills | Budget Book 2024 Page 279 APPENDIX Town of Fountain Hills | Budget Book 2024 Page 280 COMMUNITY SERVICES REQUESTS Town of Fountain Hills | Budget Book 2024 Page 281 This requests information is generated from , Adopted Version. Centennial Pavilion Overview Request Owner Kevin Snipes, Parks Supervisor Est. Start Date 06/30/2023 Est. Completion Date 06/29/2024 Department Community Services Type Capital Improvement Project Number P3053 Description Centennial Circle Pavilion/ Pavilion improvements The Centennial Circle is a large and under-utilized space. This CIP project is designed to make the new pavilion area become a programmable space that can be utilized by multiple departments to host many outdoor events as well as become a revenue generator. This requires moving some of the art pieces within the area, adding lighting and adding a large shade structure to make it a more welcoming area during the hot summer months. Existing monument signs recognizing Arizona's centennial, including the "5 C's" as well as art dedications will be renovated as well. Staff is requesting $200,000 for the shade structure and 50,000 for Pavilion renovation for a total of 250,000. Images RENDERING - OVERHEAD RENDERING - 3/4 VIEW RENDERING - SIDE RENDERING - UNDERNEATH SUGGESTED SHADE COLORS SHADE EXAMPLE - MARYVALE HS 5C SIGNS 5C SIGNS Tree Issues Town of Fountain Hills | Budget Book 2024 Page 282 Tree Issues Tree Issues Tree Issues Tree Issues Details Location Type of Project New Construction Strategic Initiative Improve public health, well-being, and safety of our community Supplemental Attachments  shade quote(/resource/cleargov-prod/projects/documents/85b90b4b52fd326a2fb9.docx) Town of Fountain Hills | Budget Book 2024 Page 283 Capital Cost FY2024 Budget Total Budget (all years) $250,000 $250K Project Total $250K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $250,000.00 $0 $60K $120K $180K $240K Construction Construction (100%) TOTAL $250,000.00 $250,000.00 Capital Cost Breakdown Capital Cost FY2024 Total Construction $250,000 $250,000 Total $250,000 $250,000 Town of Fountain Hills | Budget Book 2024 Page 284 Funding Sources FY2024 Budget Total Budget (all years) $250,000 $250K Project Total $250K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $250,000.00 $0 $60K $120K $180K $240K Capital Project Fund (600) Capital Project Fund (600) (100%) $250,000.00 TOTAL $250,000.00 Funding Sources Breakdown Funding Sources FY2024 Total Capital Project Fund (600) $250,000 $250,000 Total $250,000 $250,000 Town of Fountain Hills | Budget Book 2024 Page 285 Operational Costs FY2024 Budget Total Budget (all years) $1,000 Project Total $4K $4K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2024 $1,000.00 2025 $1,000.00 2026 $1,000.00 2027 $1,000.00 $0 $250 $500 $750 $1K Other Impact Other Impact (100%) TOTAL $4,000.00 $4,000.00 Operational Costs Breakdown Operational Costs FY2024 FY2025 FY2026 FY2027 Total Other Impact $1,000 $1,000 $1,000 $1,000 $4,000 Total $1,000 $1,000 $1,000 $1,000 $4,000 Town of Fountain Hills | Budget Book 2024 Page 286 This requests information is generated from , Adopted Version. Desert Vista Park - Multi Year Improvements Overview Request Owner Kevin Snipes, Parks Supervisor Est. Start Date 07/03/2023 Est. Completion Date 06/29/2024 Department Community Services Type Capital Improvement Project Number P3036 Description DV improvements Desert Vista Park has been in need of improvement for several years. The improvements began with turf renovations and accessibility upgrades, including a crosswalk and walking loop in 2021. This is the second year of the multiyear improvement plan for Desert Vista Park.. Staff began the multi-year improvement to the park last year by renovating and expanding the skate/bike park area and installing a Ramada near the playground. This year staff will be lighting the new section of the walking loop on the east end and adding a cross training fitness area to the eastern portion of the park. Staff is requesting the second half of the $400,000 funding for this 2 year project for a total of $200,000 in 2024. Images Town of Fountain Hills | Budget Book 2024 Page 287 Details Location Type of Project Improvement Strategic Initiative Improve public health, well-being, and safety of our community Benefit to Community This will be the town's first outdoor fitness park and will provide residents with the ability to cross train in the parks for free while enjoying the beauty of the surrounding area. This will also activate an area of the park that has been under utilized. Capital Cost FY2024 Budget $235,700 Total Budget (all years) $235.7K Project Total $235.7K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $235,700.00 $0 $60K $120K $180K Construction Construction (100%) TOTAL $235,700.00 $235,700.00 Capital Cost Breakdown Capital Cost FY2024 Total Construction $235,700 $235,700 Total $235,700 $235,700 Town of Fountain Hills | Budget Book 2024 Page 288 Funding Sources FY2024 Budget Total Budget (all years) $235,700 $235.7K Project Total $235.7K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $235,700.00 $0 $60K $120K $180K Capital Project Fund (600) Capital Project Fund (600) (100%) $235,700.00 TOTAL $235,700.00 Funding Sources Breakdown Funding Sources FY2024 Total Capital Project Fund (600) $235,700 $235,700 Total $235,700 $235,700 Town of Fountain Hills | Budget Book 2024 Page 289 Operational Costs FY2024 Budget Total Budget (all years) $2,500 Project Total $10K $10K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2024 $2,500.00 2025 $2,500.00 2026 $2,500.00 2027 $2,500.00 $0 $600 $1.2K $1.8K $2.4K Other Impact Other Impact (100%) TOTAL $10,000.00 $10,000.00 Operational Costs Breakdown Operational Costs FY2024 FY2025 FY2026 FY2027 Total Other Impact $2,500 $2,500 $2,500 $2,500 $10,000 Total $2,500 $2,500 $2,500 $2,500 $10,000 Town of Fountain Hills | Budget Book 2024 Page 290 This requests information is generated from , Adopted Version. Fountain Park Overview Request Owner Kevin Snipes, Parks Supervisor Est. Start Date 07/01/2023 Est. Completion Date 06/29/2024 Department Community Services Type Capital Improvement Project Number P3056/P3055 Description Panorama Hillside Erosion Control - P3055 The hillside along Panorama is very steep and hasn't had irrigation since the sidewalk was installed. There are medium to large rocks placed on the hill to prevent mud from covering the sidewalk when it rains. However, this is not a permanent solution. Staff recommends $100,000.00 for regrading the slope and making this area a landscaping hillside protection area to help slow the erosion and improve the ascetics of the area and possible redesigning the sidewalk pathway. Splash Pad Picnic Area - P3056 The "turf area", dirt patch between the splash pad and businesses at Plaza Fountainside has been an eyesore since the lake was drained and the sludge from the lake was stored there. The amount of sodium in the soil from the sludge has made the area unable to sustain turf growth. With the addition of the newly renovated splash pad and playground areas Fountain Park is in need of far greater picnic areas. Staff is recommending $550,000 to design and construct construct a shaded picnic area with 20 picnic tables and two Ramadas near the splash pad with 6 total picnic tables. This will increase the available picnic tables by 26 tables which will be available for use by the area businesses and available for reservation. Images Town of Fountain Hills | Budget Book 2024 Page 291 Details Location Type of Project Improvement Strategic Initiative Maintain current infrastructure and prepare for emerging trends Town of Fountain Hills | Budget Book 2024 Page 292 Capital Cost FY2024 Budget Total Budget (all years) $100,000 $100K Project Total $100K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $100,000.00 $0 $25K $50K $75K $100K Construction Construction (100%) TOTAL $100,000.00 $100,000.00 Capital Cost Breakdown Capital Cost FY2024 Total Construction $100,000 $100,000 Total $100,000 $100,000 Town of Fountain Hills | Budget Book 2024 Page 293 Funding Sources FY2024 Budget Total Budget (all years) $100,000 $100K Project Total $100K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $100,000.00 $0 $25K $50K $75K $100K Capital Project Fund (600) Capital Project Fund (600) (100%) $100,000.00 TOTAL $100,000.00 Funding Sources Breakdown Funding Sources FY2024 Total Capital Project Fund (600) $100,000 $100,000 Total $100,000 $100,000 Town of Fountain Hills | Budget Book 2024 Page 294 Operational Costs FY2024 Budget Total Budget (all years) $1,000 Project Total $5K $5K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2024 $1,000.00 2025 $1,000.00 2026 $1,000.00 2027 $1,000.00 2028 $1,000.00 $0 $250 $500 $750 $1K Services/Supplies (100%) Services/Supplies TOTAL $5,000.00 $5,000.00 Operational Costs Breakdown Operational Costs FY2024 FY2025 FY2026 FY2027 FY2028 Total Services/Supplies $1,000 $1,000 $1,000 $1,000 $1,000 $5,000 Total $1,000 $1,000 $1,000 $1,000 $1,000 $5,000 Town of Fountain Hills | Budget Book 2024 Page 295 This requests information is generated from , Adopted Version. Golden Eagle Park - Field Lights Overview Request Owner Kevin Snipes, Parks Supervisor Est. Start Date 07/01/2022 Est. Completion Date 06/30/2023 Department Community Services Type Capital Improvement Project Number P3032 Description Ballfield light upgrades- YEAR 2 (Year one was approved as part of the FY23 budget and second year signed contract approval was made so parts could be manufactured and installed in July) The four ballfields within Golden Eagle Park currently use dated, metal halide lights. The fixtures, poles and wiring are more than 20 years old and in need of replacement/upgrade due to failures. This item has been highlighted as a future project within the CIP for the last 5 years. A transition to LED lighting is recommended to be consistent with other park amenities as well as increase the longevity of the fixtures. LED lighting will also reduce glare and light spill, improving the impact on nearby residents, as well reduce operational costs for power use. The resulting cost savings from LED fixtures will offset the investment within the warranty window. New lighting will be warrantied (parts and labor) for 25 years through MUSCO. Staff recommends a Not to Exceed budget of $1.4 million to complete upgrades to all four fields. Images GEP Field 1 Image Details Strategic Initiative Location Improve public health, well-being, and safety of our community Supplemental Attachments  GEP MUSCO QUOTE(/resource/cleargov-prod/projects/documents/f8e80f48bb53658a7898.pdf) Quote to replace fixtures on poles only. This does not include the rewiring.  ESTIMATED OPERATING COSTS - LIGHTS(/resource/cleargov-prod/projects/documents/bc331fb9095d40944126.pdf) Town of Fountain Hills | Budget Book 2024 Page 296 Capital Cost Total To Date $700,000 FY2024 Budget $700,000 Total Budget (all years) $700K Capital Cost by Year (Adopted) Project Total $1.4M Capital Cost for Budgeted Years (Adopted) 2024 $700,000.00 $0 $200K $400K $600K Construction Construction (100%) TOTAL $700,000.00 $700,000.00 Capital Cost Breakdown Capital Cost To Date FY2024 Total Construction $700,000 $700,000 $1,400,000 Total $700,000 $700,000 $1,400,000 Town of Fountain Hills | Budget Book 2024 Page 297 Funding Sources Total To Date FY2024 Budget $700,000 $700,000 Total Budget (all years) $700K Funding Sources by Year (Adopted) Project Total $1.4M Funding Sources for Budgeted Years (Adopted) 2024 $700,000.00 $0 $200K $400K $600K Capital Project Fund (600) Capital Project Fund (600) (100%) $700,000.00 TOTAL $700,000.00 Funding Sources Breakdown Funding Sources To Date FY2024 Total Capital Project Fund (600) $700,000 $700,000 $1,400,000 Total $700,000 $700,000 $1,400,000 Town of Fountain Hills | Budget Book 2024 Page 298 PUBLIC WORKS REQUESTS Town of Fountain Hills | Budget Book 2024 Page 299 This requests information is generated from , Adopted Version. Bridge Repair Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2023 Est. Completion Date 06/30/2028 Department Public Works Type Capital Improvement Project Number S6075 Description This project will repair deficiencies to existing Town-maintained bridges. The Arizona Department of Transportation (ADOT) Bridge Group conducts bridge inspections every four (4) years on twenty-three (23) Town bridges. In 2022, three (3) of the bridges were noted to require maintenance: Structure #10129 -Zapata Wash – Sunridge Dr – Repair & Stabilize the headcut that is approaching the culvert Structure #10144 – Cholula Wash – Sunridge Dr – Repair erosion behind SE corner wingwall Structure #10137 – Bristol Wash – Golden Eagle Blvd – Patch spall with exposed rebar at inlet side of south barrel Images Zapata Wash and Sunridge Drive Cholula Wash and Sunridge Drive Details Bristol Wash and Golden Eagle Boulevard Location Type of Project Other Strategic Initiative Maintain current infrastructure and prepare for emerging trends Benefit to Community Bridge deficiencies are important to address early, before they become major repairs that are more costly. Early maintenance intervention reduces risk to the traveling public, and lowers the overall cost of maintenance of our bridge network. Town of Fountain Hills | Budget Book 2024 Page 300 Capital Cost FY2024 Budget $75,000 Total Budget (all years) $375K Project Total $375K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $75,000.00 2025 $75,000.00 2026 $75,000.00 2027 $75,000.00 2028 $75,000.00 $0 $20K $40K $60K Construction (100%) Construction TOTAL $375,000.00 $375,000.00 Capital Cost Breakdown Capital Cost To Date FY2024 FY2025 FY2026 FY2027 FY2028 Total Construction $0 $75,000 $75,000 $75,000 $75,000 $75,000 $375,000 Total $0 $75,000 $75,000 $75,000 $75,000 $75,000 $375,000 Town of Fountain Hills | Budget Book 2024 Page 301 Funding Sources FY2024 Budget Total Budget (all years) $75,000 $375K Project Total $375K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $75,000.00 2025 $75,000.00 2026 $75,000.00 2027 $75,000.00 2028 $75,000.00 $0 $20K $40K $60K Capital Project Fund (600) (100%) $375,000.00 Capital Project Fund (600) TOTAL $375,000.00 Funding Sources Breakdown Funding Sources To Date FY2024 FY2025 FY2026 FY2027 FY2028 Total Capital Project Fund (600) $0 $75,000 $75,000 $75,000 $75,000 $75,000 $375,000 Total $0 $75,000 $75,000 $75,000 $75,000 $75,000 $375,000 Town of Fountain Hills | Budget Book 2024 Page 302 This requests information is generated from , Adopted Version. Community Center Renovations Phase II Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2022 Est. Completion Date 06/29/2024 Department Public Works Type Capital Improvement Project Number F4037 Description During the initial phase of renovations to the Community Center in 2021, drainage issues were discovered at the exterior walls and doors of the building. Subsequently, during the Summer of 2022, the building experienced interior odors, carpet staining, ceiling leaks and increased humidity. An Evaluation of the Community Center structure was performed, and moisture and air testing was completed throughout the building, to determine the extent of the moisture intrusion damage. The Evaluation provided short-term, medium-term and long-term recommendations. This proposed multi-year project is the second phase of the Community Center Renovation, and will follow the Evaluation's recommendations, will repair structural damage and address the moisture intrusion issues to minimize any future intrusion. Work will include modifying the exterior wall bases to change the direction of water flow, to drain away from the building. Images Community Center Renovations Phase II Details Location Type of Project Improvement Strategic Initiative Maintain current infrastructure and prepare for emerging trends Benefit to Community This construction will extend the life of the Community Center Facility, and will add resiliency to the structure. Town of Fountain Hills | Budget Book 2024 Page 303 Capital Cost FY2024 Budget Total Budget (all years) $200,000 $200K Project Total $200K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $200,000.00 $0 $50K $100K $150K $200K Construction Construction (100%) TOTAL $200,000.00 $200,000.00 Capital Cost Breakdown Capital Cost FY2024 Total Construction $200,000 $200,000 Total $200,000 $200,000 Town of Fountain Hills | Budget Book 2024 Page 304 Funding Sources FY2024 Budget Total Budget (all years) $200,000 $200K Project Total $200K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $200,000.00 $0 $50K $100K $150K $200K Capital Project Fund (600) Capital Project Fund (600) (100%) $200,000.00 TOTAL $200,000.00 Funding Sources Breakdown Funding Sources FY2024 Total Capital Project Fund (600) $200,000 $200,000 Total $200,000 $200,000 Town of Fountain Hills | Budget Book 2024 Page 305 This requests information is generated from , Adopted Version. Del Cambre Avenue Culvert Crossing at Ashbrook Wash Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2024 Est. Completion Date 06/30/2026 Department Public Works Type Capital Improvement Project Number D-TBD Description The proposed project will design and construct drainage improvements on Del Cambre Avenue where it crosses the Ashbrook Wash. This is currently a low-flow crossing that is subject to flooding and sediment deposition from the adjacent Wash during storm events. This project will remove the existing road at the crossing, and reconstruct the road as a properly designed culvert crossing. Town staff has applied for Federal grant funding under the Building Resilient Infrastructure and Communities (BRIC) program, which, if awarded, provides a 75% share of the total cost of the project, while the Town would provide its 25% share. The preliminary high-level total project cost is $1.050M, with a Federal grant share of $787,500 and a Town contribution of $262,500. FY25 - Design - Total $100k (Fed share $75k, Town share $25k) FY26 - Construction - Total $950k (Fed share $712,500, Town share $237,500k) Images Del Cambre Avenue Crossing at Ashbrook Wash Details Location Type of Project Drainage Improvement Strategic Initiative Improve public health, well-being, and safety of our community Town of Fountain Hills | Budget Book 2024 Page 306 Benefit to Community By elevating the road, this will allow for the passage of storm flows under the roadway through the new culvert, and will drastically reduce the risk and frequency of road washout and sediment deposition on the roadway. This project will allow for the uninterrupted use of the road by emergency vehicles during and after major storm events. Once the improvements are implemented, the Town will perform routine maintenance and cleaning of the culvert under the road, to avoid sediment buildup and retain the efficiency of the drainage system. Capital Cost Total Budget (all years) $1.05M Project Total $1.05M Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2025 $100,000.00 2026 $950,000.00 $0 $250K $500K Construction $750K Design Construction (90%) Design (10%) $950,000.00 $100,000.00 TOTAL $1,050,000.00 Capital Cost Breakdown Capital Cost FY2025 Design $100,000 Construction Total $100,000 Town of Fountain Hills | Budget Book 2024 FY2026 Total $100,000 $950,000 $950,000 $950,000 $1,050,000 Page 307 Funding Sources Total Budget (all years) $1.05M Project Total $1.05M Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2025 $100,000.00 2026 $950,000.00 $0 $250K $500K Capital Project Fund (600) $750K Special Revenue (400) Capital Project Fund (600) (25%) $262,500.00 Special Revenue (400) (75%) TOTAL $787,500.00 $1,050,000.00 Funding Sources Breakdown Funding Sources FY2025 FY2026 Total Special Revenue (400) $75,000 $712,500 $787,500 Capital Project Fund (600) $25,000 $237,500 $262,500 Total $100,000 $950,000 $1,050,000 Town of Fountain Hills | Budget Book 2024 Page 308 Operational Costs Total Budget (all years) $7K Project Total $7K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2027 $3,500.00 2028 $3,500.00 $0 $1K $2K $3K Other Impact Other Impact (100%) $7,000.00 TOTAL $7,000.00 Operational Costs Breakdown Operational Costs FY2027 FY2028 Total Other Impact $3,500 $3,500 $7,000 Total $3,500 $3,500 $7,000 Town of Fountain Hills | Budget Book 2024 Page 309 This requests information is generated from , Adopted Version. Deuce Court Drainage Improvements Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2022 Est. Completion Date 09/29/2023 Department Public Works Type Capital Improvement Project Number D6063 Description This project will construct new drainage improvements to assist the surface drainage conditions in a cul-de-sac located in Deuce Court. Due to unknown reasons, the existing stormwater infrastructure constructed in Deuce Ct. was not built per the approved construction plans, resulting in a catch basin with inadequate depth and undersized storm drain. This failing system is to blame for past flooding events as well as future flooding concerns for multiple homeowners on Deuce Ct. The extent of the proposed improvements include the design, sizing and construction of a new catch basin and accompanying storm drain to replace the existing failing system. The cost for design and construction is $95,000. In 2022, Town staff applied to the Flood Control District of Maricopa County (FCDMC) for funding through their Small Project Assistance Program (SPAP) for this drainage project. The grant was awarded, and the FCDMC will provide a 75% share of the total cost of the project, and the Town will provide its 25% share. The approved IGA is Resolution 2022-41. The Flood Control District's share amounts to $71,250 (75%), with the Town's match being $23,750 (25%). If the actual project cost exceeds the Flood Control District's grant allocation, the grant amount will increase as appropriate, while maintaining the 75%/25% contribution match. In FY23, design was completed and construction was started. Construction will be completed in FY24. The Project Cost summary is provided below: FY23 - Design and Construction - Total $75k (FCDMC share $56,250, Town share $18,750) - Completed FY24 - Construction - Total $20k (FCDMC share $15k, Town share $5k) Images Deuce Court Drainage Improvements Details Location Type of Project Drainage Improvement Strategic Initiative Improve public health, well-being, and safety of our community Town of Fountain Hills | Budget Book 2024 Page 310 Benefit to Community This project will provide protection against private properties from flooding. The project has a direct benefit to homeowners who have historically suffered flood damage on their property. This project will also improve the drainage/standing water issues present on Deuce Court during storm events, improving motorist safety. Capital Cost Total To Date $75,000 FY2024 Budget Total Budget (all years) $20,000 $20K Capital Cost by Year (Adopted) Project Total $95K Capital Cost for Budgeted Years (Adopted) 2024 $20,000.00 $0 $5K $10K $15K $20K Construction Construction (100%) $20,000.00 TOTAL $20,000.00 Capital Cost Breakdown Capital Cost To Date Design $15,000 Construction $60,000 $20,000 $80,000 Total $75,000 $20,000 $95,000 Town of Fountain Hills | Budget Book 2024 FY2024 Total $15,000 Page 311 Funding Sources Total To Date FY2024 Budget $75,000 Total Budget (all years) $20,000 $20K Funding Sources by Year (Adopted) Project Total $95K Funding Sources for Budgeted Years (Adopted) 2024 $20,000.00 $0 $5K $10K Capital Project Fund (600) $15K $20K Special Revenue (400) Capital Project Fund (600) (25%) $5,000.00 Special Revenue (400) (75%) $15,000.00 TOTAL $20,000.00 Funding Sources Breakdown Funding Sources To Date FY2024 Total Special Revenue (400) $56,250 $15,000 $71,250 Capital Project Fund (600) $18,750 $5,000 $23,750 Total $75,000 $20,000 $95,000 Town of Fountain Hills | Budget Book 2024 Page 312 Operational Costs Total Budget (all years) $1.5K Project Total $1.5K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2026 $500.00 2027 $500.00 2028 $500.00 $0 $120 $240 $360 $480 Other Impact Other Impact (100%) TOTAL $1,500.00 $1,500.00 Operational Costs Breakdown Operational Costs To Date FY2026 FY2027 FY2028 Total Other Impact $0 $500 $500 $500 $1,500 Total $0 $500 $500 $500 $1,500 Town of Fountain Hills | Budget Book 2024 Page 313 This requests information is generated from , Adopted Version. El Pueblo Boulevard Culvert Crossing at Ashbrook Wash Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2024 Est. Completion Date 06/30/2026 Department Public Works Type Capital Improvement Project Number D-TBD Description The proposed project will design and construct drainage improvements on El Pueblo Boulevard where it crosses the Ashbrook Wash. This is currently a low-flow crossing that is subject to flooding and sediment deposition from the adjacent Wash during storm events. This project will remove the existing road at the crossing, and reconstruct the road as a properly designed culvert crossing. Town staff has applied for Federal grant funding under the Building Resilient Infrastructure and Communities (BRIC) program, which, if awarded, provides a 75% share of the total cost of the project, while the Town would provide its 25% share. The preliminary high-level total project cost is $1.315M, with a Federal grant share of $986,250 and a Town contribution of $328,750. FY25 - Design - Total $100k (Fed share $75k, Town share $25k) FY26 - Construction - Total $1.215M (Fed share $911,250, Town share $303,750k) Images El Pueblo Boulevard Crossing at Ashbrook Wash Details Location Type of Project Drainage Improvement Strategic Initiative Improve public health, well-being, and safety of our community Town of Fountain Hills | Budget Book 2024 Page 314 Benefit to Community By elevating the road, this will allow for the passage of storm flows under the roadway through the new culvert, and will drastically reduce the risk and frequency of road washout and sediment deposition on the roadway. This project will allow for the uninterrupted use of the road by emergency vehicles during and after major storm events. Once the improvements are implemented, the Town will perform routine maintenance and cleaning of the culvert under the road, to avoid sediment buildup and retain the efficiency of the drainage system. Capital Cost Total Budget (all years) $1.315M Project Total $1.315M Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2025 $100,000.00 2026 $1,215,000.00 $0 $300K $600K Construction $900K $1.2M Design Construction (92%) $1,215,000.00 Design (8%) $100,000.00 TOTAL $1,315,000.00 Capital Cost Breakdown Capital Cost To Date FY2025 Design $0 $100,000 Construction $0 Total $0 Town of Fountain Hills | Budget Book 2024 $100,000 FY2026 Total $100,000 $1,215,000 $1,215,000 $1,215,000 $1,315,000 Page 315 Funding Sources Total Budget (all years) $1.315M Project Total $1.315M Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2025 $100,000.00 2026 $1,215,000.00 $0 $300K $600K Capital Project Fund (600) $900K $1.2M Special Revenue (400) Capital Project Fund (600) (25%) $328,750.00 Special Revenue (400) (75%) TOTAL $986,250.00 $1,315,000.00 Funding Sources Breakdown Funding Sources To Date FY2025 FY2026 Total Special Revenue (400) $0 $75,000 $911,250 $986,250 Capital Project Fund (600) $0 $25,000 $303,750 $328,750 Total $0 $100,000 $1,215,000 $1,315,000 Town of Fountain Hills | Budget Book 2024 Page 316 Operational Costs Total Budget (all years) $7K Project Total $7K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2027 $3,500.00 2028 $3,500.00 $0 $1K $2K $3K Other Impact Other Impact (100%) TOTAL $7,000.00 $7,000.00 Operational Costs Breakdown Operational Costs To Date FY2027 FY2028 Total Other Impact $0 $3,500 $3,500 $7,000 Total $0 $3,500 $3,500 $7,000 Town of Fountain Hills | Budget Book 2024 Page 317 This requests information is generated from , Adopted Version. Fountain Hills Boulevard & Palisades Boulevard Intersection Improvements Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2023 Est. Completion Date 06/30/2025 Department Public Works Type Capital Improvement Project Number S6066 Description In FY21, an evaluation of the intersection geometry and level of service was performed. Based on the findings of that assessment, this project will consist of the optimization of signal timing for the traffic signal and replacing the curb ramps at Palisades Blvd and Fountain Hills Blvd. The signal phasing will also be changed from protected-only left turns to protected/permitted left turns on all of the approaches, to reduce the delay and length of the left-turn queues. Striping enhancements and physical median modifications will be installed to improve the left turn offsets and sight distance at the intersection. This project will increase the overall intersection level of service (LOS). Images Details Location Type of Project Traffic Signal Improvement Strategic Initiative Improve public health, well-being, and safety of our community Supplemental Attachments  Traffic Study results(/resource/cleargov-prod/projects/documents/3ec9236b31a44d326776.pdf)  Design Scope & Fee(/resource/cleargov-prod/projects/documents/2ea3761a4cd312d4ec3e.pdf)  Design Scope & Fee(/resource/cleargov-prod/projects/documents/ffd4ef46cc644cfac8f9.pdf)  Traffic Study results(/resource/cleargov-prod/projects/documents/19957880c0863cde3a9b.pdf) Town of Fountain Hills | Budget Book 2024 Page 318 Benefit to Community The Federal Americans with Disabilities Act (ADA) requires curb ramps be brought into compliance with certain street alteration projects. Curb ramps are a small but important part of making sidewalks, street crossings, and the other pedestrian routes that make up the public right-of-way accessible to people with disabilities. The ramps at this intersection in their current configuration do not comply with the Federal Americans with Disabilities Act (ADA) Additional critical work which will optimize signal timing and phasing at Palisades Blvd and Fountain Hills Blvd, will provide additional safety for the neighborhood by increasing the efficiency of the intersection and reducing the number of crashes. By implementing the left-turn permissive phase change at this signal, left turns from all approaches will be allowed during the green phase whenever there are appropriate gaps in oncoming traffic. This will reduce the buildup of the left-turn queues and allow more vehicles to make their turn during the cycle. To support the permissive left turn phase, physical intersection improvements will be installed to improve sight distance. The result is the reduced delay of 4 seconds per vehicle in the midday and PM peak hours. Capital Cost FY2024 Budget $90,000 Total Budget (all years) $290K Project Total $290K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $90,000.00 2025 $200,000.00 $0 $50K $100K Construction $150K $200K Design Construction (69%) $200,000.00 Design (31%) $90,000.00 TOTAL $290,000.00 Capital Cost Breakdown Capital Cost To Date FY2024 Design $0 $90,000 Construction $0 Total $0 Town of Fountain Hills | Budget Book 2024 $90,000 FY2025 Total $90,000 $200,000 $200,000 $200,000 $290,000 Page 319 Funding Sources FY2024 Budget Total Budget (all years) $90,000 $290K Project Total $290K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $90,000.00 2025 $200,000.00 $0 $50K $100K $150K $200K Capital Project Fund (600) Capital Project Fund (600) (100%)$290,000.00 TOTAL $290,000.00 Funding Sources Breakdown Funding Sources To Date FY2024 FY2025 Total Capital Project Fund (600) $0 $90,000 $200,000 $290,000 Total $0 $90,000 $200,000 $290,000 Town of Fountain Hills | Budget Book 2024 Page 320 Operational Costs Total Budget (all years) $4K Project Total $4K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2025 $1,000.00 2026 $1,000.00 2027 $1,000.00 2028 $1,000.00 $0 $250 $500 $750 $1K Service/Supplies Service/Supplies (100%) TOTAL $4,000.00 $4,000.00 Operational Costs Breakdown Operational Costs To Date FY2025 FY2026 FY2027 FY2028 Total Service/Supplies $0 $1,000 $1,000 $1,000 $1,000 $4,000 Total $0 $1,000 $1,000 $1,000 $1,000 $4,000 Town of Fountain Hills | Budget Book 2024 Page 321 This requests information is generated from , Adopted Version. Fountain Hills Boulevard/Legend Wash Crossing Drainage Improvements Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2024 Est. Completion Date 06/30/2026 Department Public Works Type Capital Improvement Project Number D6064 Description This project will design and construct drainage improvements at the Fountain Hills Boulevard crossing of Legend Wash. This is currently a low-flow crossing, and the proposed improvement will elevate the roadway and install a culvert or drainage pipes below the roadway to allow storm runoff to pass under the roadway. This will reduce the risk of future flooding and sediment deposition on Fountain Hills Boulevard. Town staff anticipate applying for grant funding through the Small Project Assistance Program of the Flood Control District of Maricopa County (FCDMC) with a 75%/25% FCDMC/Local share of the Design and Construction costs. The very preliminary high-level project cost estimate is $1.3M, with $200k for design in FY25 and $1.1M for construction in FY26. The 75%/25% FCDMC/Local cost shares are estimated as: FY25 - Design - FCDMC share $150k, Town share $50k FY26 - Construction - FCDMC share $825k, Town share $275k Total Project Federal share = $975k Total Project Local share = $325k Images Fountain Hills Blvd / Legend Wash Crossing Drainage Improvements Details Location Type of Project Drainage Improvement Strategic Initiative Improve public health, well-being, and safety of our community Town of Fountain Hills | Budget Book 2024 Page 322 Benefit to Community Fountain Hills Boulevard is a 4-lane arterial roadway, and has been repeatedly inundated by storm water flow overtopping the roadway during major storm events, causing road closures and impeding the ability of emergency vehicles to pass through this location. By increasing the flow capacity under the roadway, the Town will reduce the future risk of flooding and road closures, and increase the safety of drivers and emergency personnel on this arterial road. Capital Cost Total Budget (all years) $1.3M Project Total $1.3M Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2025 $200,000.00 2026 $1,100,000.00 $0 $300K $600K Construction $900K Design Construction (85%) $1,100,000.00 Design (15%) $200,000.00 TOTAL $1,300,000.00 Capital Cost Breakdown Capital Cost To Date FY2025 Design $0 $200,000 Construction Total $0 Town of Fountain Hills | Budget Book 2024 $200,000 FY2026 Total $200,000 $1,100,000 $1,100,000 $1,100,000 $1,300,000 Page 323 Funding Sources Total Budget (all years) $1.3M Project Total $1.3M Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2025 $200,000.00 2026 $1,100,000.00 $0 $300K $600K Capital Project Fund (600) $900K Special Revenue (400) Capital Project Fund (600) (25%) $325,000.00 Special Revenue (400) (75%) TOTAL $975,000.00 $1,300,000.00 Funding Sources Breakdown Funding Sources To Date Special Revenue (400) FY2025 FY2026 Total $150,000 $825,000 $975,000 Capital Project Fund (600) $0 $50,000 $275,000 $325,000 Total $0 $200,000 $1,100,000 $1,300,000 Town of Fountain Hills | Budget Book 2024 Page 324 Operational Costs Total Budget (all years) $1K Project Total $1K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2027 $500.00 2028 $500.00 $0 $120 $240 $360 $480 Other Impact Other Impact (100%) TOTAL $1,000.00 $1,000.00 Operational Costs Breakdown Operational Costs To Date FY2027 FY2028 Total Other Impact $0 $500 $500 $1,000 Total $0 $500 $500 $1,000 Town of Fountain Hills | Budget Book 2024 Page 325 This requests information is generated from , Adopted Version. Grande Rosita Drainage Channel Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2022 Est. Completion Date 09/29/2023 Department Public Works Type Capital Improvement Project Number D6062 Description This project will construct new drainage improvements to improve an unlined ditch between Grande Boulevard and Rosita Drive to address past and future flooding concerns as well as frequent maintenance issues. Improvements will include the resizing and regrading of both the curb opening inlet and outlet, as well as replacing the existing unlined dirt ditch with a redesigned concrete-lined u-shaped drainage channel to convey storm water runoff from Grande Boulevard to Rosita Drive. The cost for design and construction is $290,000. In 2022, Town staff applied to the Flood Control District of Maricopa County (FCDMC) for funding through their Small Project Assistance Program (SPAP) for this drainage project. The grant was awarded, and the FCDMC will provide a 75% share of the total cost of the project, and the Town will provide its 25% share. The approved IGA is Resolution 2022-40. The Flood Control District's share amounts to $217,500 (75%), with the Town's match being $72,500 (25%). If the actual project cost exceeds the Flood Control District's grant allocation, the grant amount will increase as appropriate, while maintaining the 75%/25% contribution match. In FY23, design was completed and construction was started. Construction will be completed in FY24. The Project Cost summary is provided below: FY23 - Design and Construction - Total $227,500k (FCDMC share $170,625, Town share $56,875) - Completed FY24 - Construction - Total $62,500 (FCDMC share $46,875, Town share $15,625) Images Grande Blvd & Rosita Drive Drainage Channel Improvements Details Location Type of Project Drainage Improvement Strategic Initiative Improve public health, well-being, and safety of our community Town of Fountain Hills | Budget Book 2024 Page 326 Benefit to Community This project will provide protection against private properties from flooding. The project has a direct benefit to homeowners who have historically suffered flood damage on their property. This project will also improve the drainage/standing water issues present on Grande Boulevard during storm events, improving motorist safety. Capital Cost Total To Date FY2024 Budget $227,500 Total Budget (all years) $62,500 $62.5K Capital Cost by Year (Adopted) Project Total $290K Capital Cost for Budgeted Years (Adopted) 2024 $62,500.00 $0 $15K $30K $45K $60K Construction Construction (100%) $62,500.00 TOTAL $62,500.00 Capital Cost Breakdown Capital Cost To Date Design $40,000 Construction $187,500 $62,500 $250,000 Total $227,500 $62,500 $290,000 Town of Fountain Hills | Budget Book 2024 FY2024 Total $40,000 Page 327 Funding Sources Total To Date FY2024 Budget $227,500 $62,500 Total Budget (all years) $62.5K Funding Sources by Year (Adopted) Project Total $290K Funding Sources for Budgeted Years (Adopted) 2024 $62,500.00 $0 $15K $30K Capital Project Fund (600) $45K $60K Special Revenue (400) Capital Project Fund (600) (25%) $15,625.00 Special Revenue (400) (75%) $46,875.00 TOTAL $62,500.00 Funding Sources Breakdown Funding Sources To Date FY2024 Total Special Revenue (400) $170,625 $46,875 $217,500 Capital Project Fund (600) $56,875 $15,625 $72,500 Total $227,500 $62,500 $290,000 Town of Fountain Hills | Budget Book 2024 Page 328 Operational Costs Total Budget (all years) $10K Project Total $10K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2027 $5,000.00 2028 $5,000.00 $0 $1.2K $2.4K $3.6K $4.8K Other Impact Other Impact (100%) TOTAL $10,000.00 $10,000.00 Operational Costs Breakdown Operational Costs To Date FY2027 FY2028 Total Other Impact $0 $5,000 $5,000 $10,000 Total $0 $5,000 $5,000 $10,000 Town of Fountain Hills | Budget Book 2024 Page 329 This requests information is generated from , Adopted Version. McDowell Mountain Road Culvert Crossing at Escalante Wash Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2024 Est. Completion Date 06/30/2026 Department Public Works Type Capital Improvement Project Number D-TBD Description The proposed project will design and construct drainage improvements on McDowell Mountain Road where it crosses the Escalante Wash. This is currently a low-flow crossing that is subject to flooding and sediment deposition from the adjacent Wash during storm events. This project will remove the existing road at the crossing, and reconstruct the road as a properly designed culvert crossing. Town staff has applied for Federal grant funding under the Building Resilient Infrastructure and Communities (BRIC) program, which, if awarded, provides a 75% share of the total cost of the project, while the Town would provide its 25% share. The preliminary high-level total project cost is $2.5M, with a Federal grant share of $1.875M and a Town contribution of $625k. FY25 - Design - Total $200k (Fed share $150k, Town share $50k) FY26 - Construction - Total $2.3M (Fed share $1.725M, Town share $575k) Images McDowell Mountain Road Flooding Event at Escalante Wash Details Location Type of Project Drainage Improvement Strategic Initiative Improve public health, well-being, and safety of our community Town of Fountain Hills | Budget Book 2024 Page 330 Benefit to Community By elevating the road, this will allow for the passage of storm flows under the roadway through the new culvert, and will drastically reduce the risk and frequency of road washout and sediment deposition on the roadway. This project will allow for the uninterrupted use of the road by emergency vehicles during and after major storm events. Once the improvements are implemented, the Town will perform routine maintenance and cleaning of the culvert under the road, to avoid sediment buildup and retain the efficiency of the drainage system. Capital Cost Total Budget (all years) $2.5M Project Total $2.5M Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2025 $200,000.00 2026 $2,300,000.00 $0 $600K $1.2M Construction $1.8M Design Construction (92%) $2,300,000.00 Design (8%) $200,000.00 TOTAL $2,500,000.00 Capital Cost Breakdown Capital Cost To Date FY2025 Design $0 $200,000 Construction $0 Total $0 Town of Fountain Hills | Budget Book 2024 $200,000 FY2026 Total $200,000 $2,300,000 $2,300,000 $2,300,000 $2,500,000 Page 331 Funding Sources Total Budget (all years) $2.5M Project Total $2.5M Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2025 $200,000.00 2026 $2,300,000.00 $0 $600K $1.2M Capital Project Fund (600) $1.8M Special Revenue (400) Capital Project Fund (600) (25%) $625,000.00 Special Revenue (400) (75%) TOTAL $1,875,000.00 $2,500,000.00 Funding Sources Breakdown Funding Sources To Date FY2025 FY2026 Total Special Revenue (400) $0 $150,000 $1,725,000 $1,875,000 Capital Project Fund (600) $0 $50,000 $575,000 $625,000 Total $0 $200,000 $2,300,000 $2,500,000 Town of Fountain Hills | Budget Book 2024 Page 332 Operational Costs Total Budget (all years) $10K Project Total $10K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2027 $5,000.00 2028 $5,000.00 $0 $1.2K $2.4K $3.6K $4.8K Other Impact Other Impact (100%) TOTAL $10,000.00 $10,000.00 Operational Costs Breakdown Operational Costs To Date FY2027 FY2028 Total Other Impact $0 $5,000 $5,000 $10,000 Total $0 $5,000 $5,000 $10,000 Town of Fountain Hills | Budget Book 2024 Page 333 This requests information is generated from , Adopted Version. Palisades & La Montana Intersection Improvements Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2022 Est. Completion Date 06/30/2027 Department Public Works Type Capital Improvement Project Number S6074 Description This intersection is currently stop controlled on all four approaches, east and west bound Palisades and north and south bound La Montana. This project will include the design and construction of intersection improvements, to be determined based on recommendations from an intersection analysis that was initiated in FY22. The improvements will enhance safety for vehicles, pedestrians and bicyclists. The analysis will determine the nature of the improvements, which may include either a traffic signal or roundabout, It is anticipated that this project will qualify for Federal grant funding through the 2021 Infrastructure Bill. Details Location Type of Project Other Strategic Initiative Maintain current infrastructure and prepare for emerging trends Benefit to Community Numerous crashes have occurred at this intersection, and this project will implement the recommended solution from the Intersection Traffic Analysis to improve overall safety at this location. Town of Fountain Hills | Budget Book 2024 Page 334 Capital Cost FY2024 Budget $150,000 Total Budget (all years) $1.65M Project Total $1.65M Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $150,000.00 2025 $1,500,000.00 $0 $400K $800K Construction $1.2M Design Construction (91%) $1,500,000.00 Design (9%) $150,000.00 TOTAL $1,650,000.00 Capital Cost Breakdown Capital Cost FY2024 Design $150,000 Construction Total $150,000 Town of Fountain Hills | Budget Book 2024 FY2025 Total $150,000 $1,500,000 $1,500,000 $1,500,000 $1,650,000 Page 335 Funding Sources FY2024 Budget Total Budget (all years) $150,000 $1.65M Project Total $1.65M Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $150,000.00 2025 $1,500,000.00 $0 $400K $800K $1.2M Capital Project Fund (600) Capital Project Fund (600) (100%) $1,650,000.0 TOTAL $1,650,000.00 Funding Sources Breakdown Funding Sources FY2024 FY2025 Total Capital Project Fund (600) $150,000 $1,500,000 $1,650,000 Total $150,000 $1,500,000 $1,650,000 Town of Fountain Hills | Budget Book 2024 Page 336 Operational Costs Total Budget (all years) $3K Project Total $3K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2026 $1,000.00 2027 $1,000.00 2028 $1,000.00 $0 $250 $500 $750 $1K Other Impact Other Impact (100%) TOTAL $3,000.00 $3,000.00 Operational Costs Breakdown Operational Costs FY2026 FY2027 FY2028 Total Other Impact $1,000 $1,000 $1,000 $3,000 Total $1,000 $1,000 $1,000 $3,000 Town of Fountain Hills | Budget Book 2024 Page 337 This requests information is generated from , Adopted Version. Palisades Boulevard & Eagle Ridge/Palomino Drive Traffic Signal Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2020 Est. Completion Date 06/30/2024 Department Public Works Type Capital Improvement Project Number T5005 Description This project will design a traffic signal at the intersection of Palisades Blvd and Eagle Ridge Drive/Palomino Blvd. Design will be completed in FY24. Images Proposed Palisades/Palomino Traffic Signal Details Location Type of Project New Traffic Signal Strategic Initiative Improve public health, well-being, and safety of our community Benefit to Community With the Adero Canyon development and anticipated expansion of the CopperWynd Resort on Eagle Ridge Drive, traffic signal warrants at the intersection of Palisades Boulevard and Eagle Ridge Drive/Palomino Drive are anticipated to be met based on the CopperWynd Resort traffic study. Once traffic signal warrants are met, the design and construction of a traffic signal at the intersection will provide for a more efficient flow of traffic. Part of this intersection lies within the City of Scottsdale, and an IGA is anticipated, establishing the maintenance of the proposed signal by the Town of Fountain Hills. Town of Fountain Hills | Budget Book 2024 Page 338 Capital Cost Total To Date $144,027 FY2024 Budget Total Budget (all years) $34,910 $34.91K Capital Cost by Year (Adopted) Project Total $178.937K Capital Cost for Budgeted Years (Adopted) 2024 $34,910.00 $0 $10K $20K $30K Design Design (100%) $34,910.00 TOTAL $34,910.00 Capital Cost Breakdown Capital Cost To Date Planning $49,027 Design $95,000 $34,910 $129,910 Total $144,027 $34,910 $178,937 Town of Fountain Hills | Budget Book 2024 FY2024 Total $49,027 Page 339 Funding Sources Total To Date $95,000 FY2024 Budget Total Budget (all years) $34,910 $34.91K Funding Sources by Year (Adopted) Project Total $129.91K Funding Sources for Budgeted Years (Adopted) 2024 $34,910.00 $0 $10K $20K $30K Capital Project Fund (600) Capital Project Fund (600) (100%) $34,910.00 TOTAL $34,910.00 Funding Sources Breakdown Funding Sources To Date FY2024 Total Capital Project Fund (600) $95,000 $34,910 $129,910 Total $95,000 $34,910 $129,910 Town of Fountain Hills | Budget Book 2024 Page 340 This requests information is generated from , Adopted Version. Panorama Drive Spring Pump Electrical Upgrade Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2023 Est. Completion Date 06/30/2024 Department Public Works Type Capital Improvement Project Number D6065 Description This project will design and construct electrical upgrades to the pump located on Panorama Drive, which will allow for the pump to operate at a higher pumping capacity. Details Location Type of Project Other Strategic Initiative Improve public health, well-being, and safety of our community Benefit to Community The electrical upgrade will ensure that the pump is able to divert sub-subterranean spring water, minimizing the water flow onto adjacent Tribal land. Town of Fountain Hills | Budget Book 2024 Page 341 Capital Cost FY2024 Budget Total Budget (all years) $100,000 $100K Project Total $100K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $100,000.00 $0 $25K $50K $75K $100K Construction Construction (100%) $100,000.00 TOTAL $100,000.00 Capital Cost Breakdown Capital Cost To Date FY2024 Total Construction $0 $100,000 $100,000 Total $0 $100,000 $100,000 Town of Fountain Hills | Budget Book 2024 Page 342 Funding Sources FY2024 Budget Total Budget (all years) $100,000 $100K Project Total $100K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $100,000.00 $0 $25K $50K $75K $100K Capital Project Fund (600) Capital Project Fund (600) (100%) $100,000.00 TOTAL $100,000.00 Funding Sources Breakdown Funding Sources To Date FY2024 Total Capital Project Fund (600) $0 $100,000 $100,000 Total $0 $100,000 $100,000 Town of Fountain Hills | Budget Book 2024 Page 343 Operational Costs Total Budget (all years) $2K Project Total $2K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2025 $500.00 2026 $500.00 2027 $500.00 2028 $500.00 $0 $120 $240 $360 $480 Other Impact Other Impact (100%) TOTAL $2,000.00 $2,000.00 Operational Costs Breakdown Operational Costs FY2025 FY2026 FY2027 FY2028 Total Other Impact $500 $500 $500 $500 $2,000 Total $500 $500 $500 $500 $2,000 Town of Fountain Hills | Budget Book 2024 Page 344 This requests information is generated from , Adopted Version. Public Restroom Facility on the Avenue of the Fountains Overview Request Owner David Janover, Town Engineer Est. Start Date 07/01/2023 Est. Completion Date 06/30/2025 Department Public Works Type Capital Improvement Project Number E8507 Description This project will involve the planning, siting and design for a public restroom facility on the Avenue of the Fountains. There exists Townowned land on the south side of the Avenue, immediately west of Georgie’s that might serve as a possible site for a future restroom. The planning and design phase is estimated to be $35,000 in FY24, and construction is estimated at $150,000 in FY25. These are high-level planning costs, which will be refined as potential design options are vetted with input from design professionals. The project costs would be funded by the Downtown Fund. Images Portland Loo Public Restroom Potential Restroom Location Details Location Type of Project New Construction Strategic Initiative Targeted collaborative economic development Benefit to Community There have been requests from business owners on the Avenue of the Fountains, as well as those visiting downtown for a public restroom facility on the Avenue, especially during special events. The existing restrooms at Town Hall are located a fair distance from the businesses, and this project will provide restrooms closer to the businesses, and would be accessible 24/7, unlike the restrooms at Town Hall which are inaccessible when Town Hall is closed. Town of Fountain Hills | Budget Book 2024 Page 345 Capital Cost FY2024 Budget $35,000 Total Budget (all years) $185K Project Total $185K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $35,000.00 2025 $150,000.00 $0 $40K $80K Construction $120K Design Construction (81%) $150,000.00 Design (19%) $35,000.00 TOTAL $185,000.00 Capital Cost Breakdown Capital Cost FY2024 Design $35,000 Construction Total $35,000 Town of Fountain Hills | Budget Book 2024 FY2025 Total $35,000 $150,000 $150,000 $150,000 $185,000 Page 346 Funding Sources FY2024 Budget Total Budget (all years) $35,000 $185K Project Total $185K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $35,000.00 2025 $150,000.00 $0 $40K $80K $120K Other Other (100%) $185,000.00 TOTAL $185,000.00 Funding Sources Breakdown Funding Sources FY2024 FY2025 Total Other $35,000 $150,000 $185,000 Total $35,000 $150,000 $185,000 Town of Fountain Hills | Budget Book 2024 Page 347 Operational Costs Total Budget (all years) $36K Project Total $36K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2026 $12,000.00 2027 $12,000.00 2028 $12,000.00 $0 $3K $6K $9K $12K Other Impact Other Impact (100%) TOTAL $36,000.00 $36,000.00 Operational Costs Breakdown Operational Costs FY2026 FY2027 FY2028 Total Other Impact $12,000 $12,000 $12,000 $36,000 Total $12,000 $12,000 $12,000 $36,000 Town of Fountain Hills | Budget Book 2024 Page 348 This requests information is generated from , Adopted Version. Replacement of Chiller #3 Compressors Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2023 Est. Completion Date 06/30/2024 Department Public Works Type Capital Improvement Project Number F4045 Description Chiller # 3’s two compressors are original equipment installed in 2000. Chiller #2 is also original but has had both compressors replaced in recent years. Chiller #1 was added several years later. Chillers are responsible for providing chilled water to campus buildings, providing cooling in hotter months. Three operational chillers are critical for providing some redundancy to avoid unnecessary HVAC failures. These are large, complex, and expensive machines, often requiring long lead times on replacement components, parts and needed equipment to remain in operation. Details Location Type of Project Other Strategic Initiative Maintain current infrastructure and prepare for emerging trends Benefit to Community The replacement of the Chiller #3 compressors is critical for environmental control of the Town campus. Town of Fountain Hills | Budget Book 2024 Page 349 Capital Cost FY2024 Budget $110,000 Total Budget (all years) $110K Project Total $110K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $110,000.00 $0 $30K $60K $90K Construction Construction (100%) $110,000.00 TOTAL $110,000.00 Capital Cost Breakdown Capital Cost To Date FY2024 Total Construction $0 $110,000 $110,000 Total $0 $110,000 $110,000 Town of Fountain Hills | Budget Book 2024 Page 350 Funding Sources FY2024 Budget Total Budget (all years) $110,000 $110K Project Total $110K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $110,000.00 $0 $30K $60K $90K Capital Project Fund (600) Capital Project Fund (600) (100%) $110,000.00 TOTAL $110,000.00 Funding Sources Breakdown Funding Sources To Date FY2024 Total Capital Project Fund (600) $0 $110,000 $110,000 Total $0 $110,000 $110,000 Town of Fountain Hills | Budget Book 2024 Page 351 This requests information is generated from , Adopted Version. Shea Boulevard Widening - Palisades Boulevard to Technology Drive Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2019 Est. Completion Date 06/30/2024 Department Public Works Type Capital Improvement Project Number S6058 Description This project will design and construct an expansion of Shea Boulevard. This segment will complete eastbound Shea, between Palisades Blvd and Fountain Hills Blvd. The ultimate build-out when completed will widen Shea Boulevard to six lanes. Construction commenced in FY23, and is scheduled for completion in FY24. Images Shea Boulevard Widening Details Location Type of Project New Road Strategic Initiative Long-term financial stability of community infrastructure, environmental, and social resources Benefit to Community Shea Boulevard is a road of regional significance and has an average daily traffic volume of 34,600 vehicles at Palisades Boulevard. This project is a MAG Proposition 400 project that will provide for 70% of the project funding with a 30% match from the Town. This project will increase the vehicle capacity on Shea Blvd, addressing additional usage tied to population growth. Town of Fountain Hills | Budget Book 2024 Page 352 Capital Cost Total To Date $2,036,778 FY2024 Budget $565,000 Total Budget (all years) Project Total $565K Capital Cost by Year (Adopted) $2.602M Capital Cost for Budgeted Years (Adopted) 2024 $565,000.00 $0 $150K $300K $450K Construction Construction (100%) $565,000.00 TOTAL $565,000.00 Capital Cost Breakdown Capital Cost To Date Planning $34,733 $34,733 Design $67,800 $67,800 Construction $1,934,245 $565,000 $2,499,245 Total $2,036,778 $565,000 $2,601,778 Town of Fountain Hills | Budget Book 2024 FY2024 Total Page 353 Funding Sources Total To Date $2,036,778 FY2024 Budget $565,000 Total Budget (all years) $565K Funding Sources by Year (Adopted) Project Total $2.602M Funding Sources for Budgeted Years (Adopted) 2024 $565,000.00 $0 $150K $300K Capital Project Fund (600) $450K Special Revenue (400) Capital Project Fund (600) (30%) $169,500.00 Special Revenue (400) (70%) TOTAL $395,500.00 $565,000.00 Funding Sources Breakdown Funding Sources To Date FY2024 Total Special Revenue (400) $1,425,745 $395,500 $1,821,245 Capital Project Fund (600) $611,033 $169,500 $780,533 Total $2,036,778 $565,000 $2,601,778 Town of Fountain Hills | Budget Book 2024 Page 354 Operational Costs Total Budget (all years) $8K Project Total $8K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2025 $2,000.00 2026 $2,000.00 2027 $2,000.00 2028 $2,000.00 $0 $500 $1K $1.5K $2K Other Impact Other Impact (100%) TOTAL $8,000.00 $8,000.00 Operational Costs Breakdown Operational Costs To Date FY2025 FY2026 FY2027 FY2028 Total Other Impact $0 $2,000 $2,000 $2,000 $2,000 $8,000 Total $0 $2,000 $2,000 $2,000 $2,000 $8,000 Town of Fountain Hills | Budget Book 2024 Page 355 This requests information is generated from , Adopted Version. Sidewalk Gap infill, Palisades & Saguaro Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2023 Est. Completion Date 06/30/2024 Department Public Works Type Capital Improvement Project Number S6065 Description This project will design and construct sidewalks to infill gaps between existing sidewalks, complete full street block sidewalk lengths, connect to existing pedestrian generators (including schools, parks, churches, and commercial areas), and for pedestrian safety (hazard removal, better accessibility, curb ramp upgrades, and along arterial streets). The Town is receiving Federal grant funding towards the design and construction of this project. In 2022, the Town applied through the Maricopa Association of Governments (MAG) for additional closeout funds for the construction phase. The summary below reflects the award of closeout funds. Grant Summary: FY22 Design: Federal share = $335,048, Local share = $22,065 FY24 Construction: Federal Share = $3,310,704, Local share = $200,117 Details Location Type of Project Other Strategic Initiative Improve public health, well-being, and safety of our community Supplemental Attachments  Location Map(/resource/cleargov-prod/projects/documents/21d7740bdd443aaa374a.pdf) Benefit to Community Most pre-incorporation areas within the Town were constructed without any sidewalks, requiring pedestrians to walk in the street. Increased roadway traffic has created safety hazards; increased pedestrian usage has intensified the hazards. Town funds may be used as matching funds for future sidewalk grant applications. Town of Fountain Hills | Budget Book 2024 Page 356 Capital Cost Total To Date $357,113 FY2024 Budget Total Budget (all years) $3,510,821 $3.511M Project Total $3.868M Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $3,510,821.00 $0 $1M $2M $3M Construction Construction (100%) TOTAL $3,510,821.00 $3,510,821.00 Capital Cost Breakdown Capital Cost To Date Design $357,113 Construction Total $357,113 Town of Fountain Hills | Budget Book 2024 FY2024 Total $357,113 $3,510,821 $3,510,821 $3,510,821 $3,867,934 Page 357 Funding Sources Total To Date $357,113 FY2024 Budget Total Budget (all years) $3,510,821 $3.511M Funding Sources by Year (Adopted) Project Total $3.868M Funding Sources for Budgeted Years (Adopted) 2024 $3,510,821.00 $0 $1M Capital Project Fund (600) $2M $3M Special Revenue (400) Capital Project Fund (600) (6%) $200,117.00 Special Revenue (400) (94%) $3,310,704.00 TOTAL $3,510,821.00 Funding Sources Breakdown Funding Sources To Date FY2024 Total Special Revenue (400) $335,048 $3,310,704 $3,645,752 Capital Project Fund (600) $22,065 $200,117 $222,182 Total $357,113 $3,510,821 $3,867,934 Town of Fountain Hills | Budget Book 2024 Page 358 Operational Costs Total Budget (all years) $2.4K Project Total $2.4K Operational Costs by Year (Adopted) Operational Costs for Budgeted Years (Adopted) 2025 $600.00 2026 $600.00 2027 $600.00 2028 $600.00 $0 $150 $300 $450 $600 Other Impact Other Impact (100%) TOTAL $2,400.00 $2,400.00 Operational Costs Breakdown Operational Costs FY2025 FY2026 FY2027 FY2028 Total Other Impact $600 $600 $600 $600 $2,400 Total $600 $600 $600 $600 $2,400 Town of Fountain Hills | Budget Book 2024 Page 359 This requests information is generated from , Adopted Version. Sidewalk Infill and Design Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2022 Est. Completion Date 06/30/2027 Department Public Works Type Capital Improvement Project Number S6061 Description This project provides design and construction for ADA-compliant concrete sidewalk and curb ramps where gaps currently exist. The new sidewalks will provide connectivity to improve the walkability in the Town, and supports the Town’s Active Transportation Plan and the 2021 Strategic Plan for creating a walkable community. In FY23, this project constructed infill sidewalks and/or ADA-compliant ramps at the following locations: on the north side of Saguaro Boulevard between Rand Drive and Tower Drive at the Lake overlook Fountain Park connector at the new pedestrian median crosswalk on Panorama Drive on La Montana Drive at the driveway west of Parkview Boulevard Images Sidewalk Gap Infill Details Type of Project Other Strategic Initiative Improve public health, well-being, and safety of our community Benefit to Community Through the 2021 Active Transportation Plan planning process, citizens were asked to help identify key gaps in the sidewalk system and where the priorities should be for improvements. Installing sidewalks where gaps currently exist, allow pedestrians to use the sidewalk instead of walking in the adjacent street, reducing risk and creating a safer, more walkable community. Town of Fountain Hills | Budget Book 2024 Page 360 Capital Cost FY2024 Budget Total Budget (all years) $300,000 $1.5M Project Total $1.5M Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $300,000.00 2025 $300,000.00 2026 $300,000.00 2027 $300,000.00 2028 $300,000.00 $0 $80K $160K Construction Construction (67%) $240K Design (33%) Design $1,000,000.00 $500,000.00 TOTAL $1,500,000.00 Capital Cost Breakdown Capital Cost FY2024 FY2025 FY2026 FY2027 FY2028 Total Design $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Construction $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000 Town of Fountain Hills | Budget Book 2024 Page 361 Funding Sources FY2024 Budget Total Budget (all years) $300,000 $1.5M Project Total $1.5M Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $300,000.00 2025 $300,000.00 2026 $300,000.00 2027 $300,000.00 2028 $300,000.00 $0 $80K $160K $240K Capital Project Fund (600) (100%) $1,500,000.0 Capital Project Fund (600) TOTAL $1,500,000.00 Funding Sources Breakdown Funding Sources FY2024 FY2025 FY2026 FY2027 FY2028 Total Capital Project Fund (600) $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000 Total $300,000 $300,000 $300,000 $300,000 $300,000 $1,500,000 Town of Fountain Hills | Budget Book 2024 Page 362 This requests information is generated from , Adopted Version. Town Hall Fire Alarm Panel and Device Upgrade Overview Request Owner Justin Weldy, Public Works Director Est. Start Date 07/01/2023 Est. Completion Date 06/30/2024 Department Public Works Type Capital Improvement Project Number F4042 Description This project will upgrade the fire alarm panel and associated components in the Town Hall building. Details Location Type of Project Other Strategic Initiative Maintain current infrastructure and prepare for emerging trends Benefit to Community The existing fire alarm system in Town Hall was part of the original construction and is reaching the end of its useful life. Alarm components are becoming obsolete, making repairs difficult. Both the Library/Museum and the Community Center facilities received fire alarm component upgrades in 2022. Town of Fountain Hills | Budget Book 2024 Page 363 Capital Cost FY2024 Budget $90,000 Total Budget (all years) $90K Project Total $90K Capital Cost by Year (Adopted) Capital Cost for Budgeted Years (Adopted) 2024 $90,000.00 $0 $25K $50K $75K Construction Construction (100%) $90,000.00 TOTAL $90,000.00 Capital Cost Breakdown Capital Cost To Date FY2024 Total Construction $0 $90,000 $90,000 Total $0 $90,000 $90,000 Town of Fountain Hills | Budget Book 2024 Page 364 Funding Sources FY2024 Budget Total Budget (all years) $90,000 $90K Project Total $90K Funding Sources by Year (Adopted) Funding Sources for Budgeted Years (Adopted) 2024 $90,000.00 $0 $25K $50K $75K Capital Project Fund (600) Capital Project Fund (600) (100%) $90,000.00 TOTAL $90,000.00 Funding Sources Breakdown Funding Sources To Date FY2024 Total Capital Project Fund (600) $0 $90,000 $90,000 Total $0 $90,000 $90,000 Town of Fountain Hills | Budget Book 2024 Page 365 Glossary Account A separate financial reporting unit for budgeting, management or accounting purposes. All budgetary transactions, whether revenue or expenditure, are recorded in accounts. Several related accounts may be grouped together in a fund. A list of accounts is called a chart of accounts. Accounting Standards The generally accepted accounting principles (GAAP) promulgated by the Governmental Accounting Standards Board (GASB) that guide the recording and reporting of financial information by state and local governments. Accrual Basis of Accounting The basis of accounting under which transactions are recognized at the time they are incurred, as opposed to when cash is received or sent. Expenses are recorded at the time liabilities are incurred and revenues are recorded when earned. Unbilled services are recorded as receivables at year end. Actual vs. Budgeted Difference between the amounts projected (budgeted) in revenues or expenditures at the beginning of the fiscal year and the actual receipts or expenses, which are incurred by the end of the fiscal year. Adopted Budget Used in fund summaries and department and division summaries within the budget document. Represents the annual budget as approved by formal action of the Town Council, which sets the spending limits for the fiscal year. Adoption Formal action by the Town Council, which sets the spending limits for the fiscal year. Ad Valorem Taxes Commonly referred to as property taxes. The charges levied on all real, and certain personal property, according to the property’s assessed value and the tax rate. Used as a source of monies to pay general obligation debt and to support the General Fund. Allocation A part of a lump sum appropriation which is designated for expenditure by specific organization units and/or for special purposes, activities, or subjects. Appropriation Specific amount of monies authorized by the Town Council for the purpose of incurring obligations and acquiring goods and services. An appropriation is limited in amount and time when it may be used unless it is for capital projects such as constructing roads and buildings. Arbitrage The ability to use tax exempt proceeds and, by investing those funds in higher yielding taxable securities, generate a profit to the issuer. Assessed Valuation A value that is established for real and personal property for use as a basis for levying property taxes. Property values are established by the County Assessor and the State as a basis for levying taxes. Asset Resources and property of the Town that can be used or applied to cover liabilities. Alternatively, any owned physical object (tangible) or right (intangible) having a monetary value or an item or source of wealth expressed in terms of any cost benefitting a future period. Town of Fountain Hills | Budget Book 2024 Page 366 Attrition A method of achieving a reduction in personnel by not refilling the positions vacated through resignation, reassignment, transfer, or retirement. Audit Report The report prepared by an auditor covering the audit or investigation of an entity’s financial position for a given period of time, usually a year. As a general rule, the report should include: 1) a statement of the scope of the audit; 2) explanatory comments concerning exceptions from generally accepted auditing standards; 3) opinions; 4) explanatory comments concerning verification procedures; 5) financial statements and schedules; and 6) statistical tables, supplementary comments and recommendations. The auditors signature follows 3). The Town is required to have an annual audit conducted by qualified certified public accountants. Authorized Positions Employee positions which are authorized in the adopted budget. Available (Unassigned) Fund Balance Funds remaining from the prior year which are available for appropriation and expenditure in the current year. Balanced Budget Arizona law (Title 42-Arizona Revised Statutes) requires the Town Council to annually adopt a balanced budget by purpose of public expense. State law defines this balanced budget as “the primary property tax levy, when added together with all other available resources, must equal these expenditures.” The total of proposed expenditures will not exceed the total of estimated revenues and fund balances. Base Budget The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to maintain service levels previously established by the Town Council. Basis of Accounting Defined by the Government Accounting Standards Board by Fund type as the method of accounting for various activities. The basis is determined when a transaction or event is recognized in the fund’s operating statement.. Beginning Balance The residual funds brought forward from the previous fiscal year (ending balance). Bond A written promise to pay a specified sum of money (called the face value or principal amount) at a specified date or dates in the future (called the maturity dates), and carrying interest at a specified rate, usually paid periodically. The difference between a bond and a note is that a bond is issued for a longer period and requires greater legal formality. Bonds are primarily used to finance capital projects. The most common types of bonds are: General Obligation (GO) Bond: This type of bond is secured by the full faith, credit, and taxing power of the municipality Revenue Bond: This type of bond is secured by the revenues from a specific source such as gas taxes or water revenues. Bond Rating The measure of the quality and safety of a bond. The rating indicates the likelihood that a debt issuer will be able to meet scheduled repayments and dictates the interest rate paid. Bond Refinancing The payoff and re-issuance of bonds to obtain better interest rates and/or bond conditions. Town of Fountain Hills | Budget Book 2024 Page 367 Budget A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. This official public document reflects decisions, assesses service needs, establishes allocation of resources, and is the monetary plan for achieving Town goals and objectives. Budget Amendment A change of budget appropriation between expenditure accounts that is different from the original adopted budget. Budget amendments do not change the legal spending limit adopted by the Town Council. Budget Calendar The schedule of key dates which a government follows in the preparation and adoption of the budget. Budget Document The instrument used by the budget-making authority to present a comprehensive financial program to the Town Council. Budget Message The opening section of the budget document which provides the Town Council and the public with a general summary of the most important aspects of the budget, changes from the previous fiscal year, and recommendations regarding the financial policy for the upcoming period. Budgetary Basis of Accounting The basis of accounting used to estimate financing sources and uses in the budget. The method used to determine when revenues and expenditures are recognized for budgetary purposes. This basis generally takes one of three forms: GAAP, cash, or modified accrual. Budgetary Control The control or management of a government in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Capital Assets Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. Capital Budget A spending plan for improvements to, or acquisition of, land, facilities and infrastructure that balances revenues and expenditures, specifies the sources of revenues, and lists each project or acquisition. Normally a capital budget must be approved by the legislative body. The capital budget and accompanying appropriation ordinance may be included in a consolidated budget document that has a section devoted to capital expenditures and another to operating expenditures. Alternatively, two separate documents may be prepared – one for the capital budget and one for the operating budget. Capital Expenditure A capital expenditure is made when purchasing a fixed asset having a value of $10,000 or more and a useful life of more than one year. Capital Improvement Program The Capital Improvement Plan (CIP) is a comprehensive projection of capital investment projects, which identifies priorities as to need, method of financing, and project costs and revenues that will result during a five-year period. The plan is a guide for identifying current and future fiscal year requirements and becomes the basis for determining the annual capital budget. The capital plan for the ensuing year must be formally adopted during the budget process. Capital Improvement Project Expenditures for the construction, purchase or renovation of Town facilities or property that have a value greater than $50,000. Town of Fountain Hills | Budget Book 2024 Page 368 Capital Outlay Expenditures resulting in the acquisition of or addition to the Town’s fixed assets with a value of $10,000 or more and a useful economic lifetime of more than one year. Capital Project Carryover An approved Capital Project that was not completed in the fiscal year and, therefore, was budgeted again in the current fiscal year in order to finish the project. Capital Projects Funds Capital project funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets. Capital projects funds exclude those types of capital related outflows financed by proprietary funds or for assets that will be held in trust for individuals, private organizations, or other governments. Cash Basis of Accounting The basis of accounting in which transactions are recognized only when cash amounts are increased or decreased. Cash-in-lieu Funding for capital projects the Town requires from developers in lieu of them constructing necessary off- site improvements related to their development project. Community Facilities District (CFD) A separate legal entity established by the Town which allows for financing of public improvements and services. Annual Comprehensive Financial Report (ACFR) The official annual financial report of the Town. The ACFR represents management’s report to the Town Council, constituents, investors and creditors. Contingency/Reserve An amount, a budgetary reserve/contingency, set aside as available, with Town Council approval, to cover unforeseen expenditures, emergency expenditures, or revenue shortfalls. Contractual Services Services such as rentals, insurance, maintenance, etc. that are purchased by the Town. Debt Limit Statutory or constitutional limit on the principal amount of debt that an issuer may incur (or that it may have outstanding at any one time). Debt Ratio Total debt divided by total assets. Debt Service The cost of paying principal and interest payments on outstanding bonds according to a predetermined payment schedule. Debt Service Fund One or more funds established to account for revenues used to repay the principal and interest on debt. Deficit The excess of an entity’s liabilities over its assets or the excess of expenditures or expenses over revenues during a single accounting period. Town of Fountain Hills | Budget Book 2024 Page 369 Department A major administrative portion of the Town which indicates overall management responsibility for an operation or a group of related operations. Depreciation An accounting transaction which spreads the acquisition value of an asset across its useful life. Alternatively, expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. Development Fees Those fees and charges generated by building, development, and growth in the Town. Disbursement The expenditure of money from an account. Distinguished Budget Presentation Awards Program A voluntary awards program administered by the Government Finance Officers Association of the United States and Canada to encourage governments to prepare effective budget documents. Division A grouping of related activities within a particular Department (example, Senior Services is a Division of Community Services). Employee (or Fringe) Benefits Contributions made by a government to meet commitments or obligations for employee-related expenses. Included is the Town’s share of costs for social security, pension plans, medical and life insurance plans. Encumbrance The formal accounting recognition of appropriated or committed funds to be set aside for a future expenditure. To encumber funds means to set aside or commit funds for a specified future expenditure. For budgetary purposes, encumbrances are considered expenditures. Ending Balance The residual funds that are spendable or available for appropriation at the end of the fiscal year. Estimated Revenue The amount of projected revenue to be collected during the fiscal year. Expenditure A net decrease in financial resources. Expenditures include operating expenses which require the use of current assets. If accounts are kept on the accrual basis, this term designates total charges incurred, whether paid or unpaid. If they are kept on the cash basis, the term covers only actual disbursements for these purposes. Expenditure Limitation An amendment to the Arizona State Constitution that limits annual expenditures of all municipalities. The Economic Estimates Commission, based on population growth and inflation, sets the limit. All municipalities have the option of Home Rule where the voters approve a four-year expenditure limit based on revenues received. Expenses Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other costs. Fees Charges for specific services. Town of Fountain Hills | Budget Book 2024 Page 370 Financial Plan A summary by fund of planned revenues, expenditures, operating transfers, reserves, and fund balances. Fiscal Policy A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year Any period of twelve consecutive months establishing the beginning and the ending of financial transactions. For the Town of Fountain Hills, this period begins July 1 and ends June 30. Fixed Assets Assets of a long-term character which are intended to continue to be in use or kept for more than one year and of a monetary value greater than $10,000. Franchise Fees Annual fees paid by utilities (e.g. cable TV) for use of Town public rights-of-way. Franchise fees are typically a set percentage of gross revenue within the Town. Full Faith and Credit A pledge of a government’s taxing power to repay debt obligations. Full-Time Equivalent Position (FTE) A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a part-time typist working for 20 hours per week would be equivalent to a 0.5 FTE. Fund An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and changes in these assets and liabilities. Fund Balance Difference between assets and liabilities reported in a government fund. Non-spendable – Portions of fund balance that include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Restricted – Portion of fund balance that reflects constraints placed on the use of resources that are either (a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation. Committed – Amounts that can be used only for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision-making authority. In the case of the Town, this would be the Council and Mayor. Assigned – Amounts that are constrained by the government’s intent to be used for specific purposes, but that are neither restricted nor committed. Unassigned – Residual classification for the General Fund. This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the general fund. The General Fund should be the only fund that reports a positive unassigned fund balance amount. General Fund The major fund in most governmental entities. While other funds tend to be restricted to a single purpose, the General Fund is a catch-all for general government purposes. The General Fund contains the activities commonly associated with municipal government, such as police and fire protection, parks and recreation. Town of Fountain Hills | Budget Book 2024 Page 371 General Obligation Bonds This type of bond is backed by the full faith, credit and taxing power of the government. Bonds that finance a variety of public projects. The repayment of these bonds is usually made from secondary property tax revenues. General Plan A plan approved by the Town Council that provides the fundamental policy direction and guidance on development decisions in the Town. Generally Accepted Accounting Principles (GAAP) Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. Goal The end toward which effort is directed. A goal is general and timeless. Governmental Funds Governmental Funds are those through which most governmental functions of the Town are recorded. Revenues are recognized as soon as they are both measurable and available. Expenditures generally are recorded when a liability is incurred except for unmatured interest on debt and certain similar obligations, which should be recognized when due. Grants A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. Highway User Revenue Fund (HURF) A fund with revenues consisting of state taxes collected on gasoline, vehicle licenses and other transportation related fees. These funds must be used for street and highway purposes. Indirect Cost A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service. Infrastructure The physical assets of a government (e.g. streets, public buildings, parks, etc.). Interfund Transfers The movement of monies between funds of the same governmental entity. Intergovernmental Refers to transactions between different levels of government, e.g. city, county, state and federal. Intergovernmental Agreement A contract between governmental entities as authorized by State law. Intergovernmental Revenue Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Journal Entry An entry into the financial system that transfers actual amounts from one account, department, or fund to another. Lapsing Appropriation An appropriation made for a certain period of time, generally for the budget year. At the end of the specified period, any unexpended or unencumbered balance lapses or ends, unless otherwise provided by law. Town of Fountain Hills | Budget Book 2024 Page 372 Levy The total amount to be raised by general property taxes for purposes specified in the property tax levy motion. Levy Rate The amount of tax levied for each $100 of assessed valuation. Liability Indebtedness of a governmental entity, such as amounts owed to vendors for services rendered or goods received, and principal and interest owed to bondholders. These amounts are debts or legal obligations which must be paid at some future date. Line-item Budget A budget prepared along departmental lines that focuses on what is to be bought. Local Transportation Assistance Fund (LTAF) Revenues are generated by the State Lottery. Distribution of these funds is based on population. Funds must be used for public transit or streets, but a small portion may be used for cultural purposes. Long-term Debt Debt with a maturity of more than one year after the date of issuance. Major Fund Governmental fund or enterprise fund reported as a separate column in the basic fund financial statements and subject to a separate opinion in the independent auditor's report. Modified Accrual Basis of Accounting The basis of accounting used by governmental-type funds. Under this basis, revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. Municipal Property Corporation (MPC) Bond Bonds that are backed by the excise taxes of the Town including local sales tax, franchise tax, State-shared sales tax, and motor vehicle in-lieu tax. The MPC is a non-profit corporation established for the purpose of issuing debt to purchase municipal facilities, which it leases to the Town. Object Detail An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture. Objectives Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame. The achievement of the objective advances an organization toward a corresponding goal. Obligations Amounts which a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid. Operating Budget Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing of acquisitions, spending, and service delivery activities of the Town are controlled. Operating Expenses The cost for personnel, materials, and equipment required for a department to function. Town of Fountain Hills | Budget Book 2024 Page 373 Operating Impacts Operating impacts are the additional, incremental revenues or costs associated with the project—any new cost or revenue streams resulting from the project less existing expenditures and revenues where applicable. These impacts include maintenance expenses, utility and personnel expenses, revenues from project-specific construction spending and operating revenues. Operating Revenue Funds that the government receives as income to pay for ongoing operations. The revenue includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services. Ordinance A formal legislative enactment by the governing body of a municipality. If the ordinance is not in conflict with any higher form of law, such as a state statute or a constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. Pay-as-you-go Basis A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. Per Capita A unit of measure that indicates the amount of some quantity per person in the Town. Performance Based Budget The Performance Based Budget is a customer based, performance driven, results oriented budget system based on Outcome Management. Outcome Management is a management approach that focuses on the results achieved when providing a service. Performance Indicators Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs. Measurement of service performance indicators that reflect the amount of money spent on services and the resulting outcomes at a specific level of services provided. Performance Measurement Statistical indicators that permit program evaluation to be conducted in a budgetary context. Performance Target Percentage or number for each program performance measure that will be the desired level of performance for the upcoming budget period. Personal Services The classification of all salaries, wages, and fringe benefits expenditures. Fringe benefits include FICA, retirement contributions, medical insurance, life insurance, and workers’ compensation. In some cases, benefits may also include clothing allowances and education assistance. Policy A plan, course of action, or guiding principle, designed to set parameters for decisions and actions. A policy could also be a more precise statement of a desired course of action. Program A group of related activities performed by one or more divisions or departments of the Town for the purpose of accomplishing a service the Town is responsible for delivering. Property Tax Total property tax levied by a municipality on the assessed value of a property within Town limits. In Arizona, the property tax system is divided into primary and secondary. Town of Fountain Hills | Budget Book 2024 Page 374 Primary Property Tax – A limited tax levy used for operations based on primary assessed valuation and primary tax rate. The tax rate is restricted to a 2% annual increase. Municipalities may use this tax for any purpose. Secondary Property Tax – An unlimited tax levy restricted to voter-approved budget overrides. The tax is based on the secondary assessed valuation and secondary tax rate. Reserve An account used to segregate a portion of a fund balance to indicate that it is not available for expenditure, or it is legally set aside for a specific future use. Resolution A special or temporary order of the Town Council. Requires less formality than an ordinance or statute. Resources Total amounts available for appropriation including estimated revenues, bond/loan proceeds, fund transfers, and beginning fund balances. Revenue Amounts received by government from sources including taxes, fines, fees, grants, or charges for services, which can be used to finance government operations or capital assets. These amounts increase the net assets of the government. For those revenues which are recorded on an accrual basis, this term designates additions to assets which (a) do not increase any liability, (b) do not represent recovery of an expenditure, and (c) do not represent the cancellation of certain liabilities without a corresponding increase in other liabilities or a decrease in assets. Revenue Bonds Bonds whose principal and interest are payable exclusively from earnings of a revenue generating fund. Secondary Property Tax Rate Arizona statute does not limit the secondary tax levy amount and municipalities may only use this levy to retire the principal and interest or redemption charges on bonded debt. Service Level Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. Sinking Fund A means of repaying funds that were borrowed through a bond issue. The issuer makes periodic payments to a trustee who retires part of the issue by purchasing the bonds in the open market. Special Revenue Fund Created out of receipts of specific taxes or other earmarked revenues. Such funds are authorized by statutory or charter provisions to pay for specific activities with a special form of continuing revenues. State-shared Revenue Includes the Town’s portion of State sales tax revenues, State income tax receipts, and motor vehicle in-lieu taxes. Strategic Plan The Strategic Plan defines the Town’s strategy (http://en.wikipedia.org/wiki/Strategy) (http://en.wikipedia.org/wiki/Strategy), or direction, and assists Town management in making decisions on the allocation of personnel and resources. Supplemental Appropriation An additional appropriation made by the governing body after the budget year has started. Town of Fountain Hills | Budget Book 2024 Page 375 Tax Levy The total amount of the general property taxes collected for purposes specified in the Tax Levy Ordinance. Tax Rate The amount of tax levied for each $100 of assessed valuation. Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Transfer Movement of resources between two funds. Example: An interfund transfer would include the transfer of operating resources from the General Fund to the Streets Fund. Unassigned Fund Balance The portion of a fund’s balance that is not restricted or committed for a specific purpose and is available for general appropriation. Unencumbered Balance The amount of an appropriation that is neither expended nor encumbered; essentially the amount of money still available for future purposes. Unreserved Fund Balance The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropriation. User Fees The fee charged for the direct receipt of a public service to the party or parties who benefit from the service. Valley The area represented by the Greater Phoenix Metropolitan area. Phoenix is also know as the Valley of the Sun. Variance Comparison of actual expenditure and revenues from one year to the next and comparison of budget-to-actual in current fiscal year. Working Capital A financial metric which represents the amount of day-to-day operating liquidity available. Also known as operating capital, it is calculated as current assets minus current liabilities. Working Cash The excess of readily available assets over current liabilities. Town of Fountain Hills | Budget Book 2024 Page 376