Town of Fountain Hills | Budget Book 2025 Page 1 TABLE OF CONTENTS Introduction Transmittal Letter 4 5 Demographics 7 Organization Chart 11 Fund Structure 12 GFOA Budget Award 16 Budget Process 17 Town Policies 23 Strategic Plan 25 Budget Summary 30 Budget Message 31 Budget Summary 32 Supplements 35 Fund Summaries 37 All Funds Summary 38 General Fund 46 Special Revenue Funds 54 Streets Fund 58 Downtown Strategy Fund 68 Economic Development Fund 73 Tourism Fund 78 Special Revenue Fund 84 Public Art Fund 88 Court Enhancement Fund 93 Environmental Fund 98 Cottonwoods Maint Dist 104 Capital Funds Capital Projects Fund 109 110 Development Fee Funds 115 Fire/EMS Dev Fee 116 Streets Dev Fee 119 Park/Rec Dev Fee 122 Internal Service Funds 125 Facilities Reserve Fund 129 Technology Repl Fund 134 Vehicle/Equip Repl Fund 139 Debt Service Funds GO Bond Debt Service Fund 143 147 Eagle Mountain CFD Debt Service 152 MPC Debt Serv 157 Funding Sources Transaction Privilege Tax (All Funds) TPT - General Fund Town of Fountain Hills | Budget Book 2025 162 163 166 Page 2 TPT - Streets Fund 167 TPT - Capital Projects Fund 168 TPT - Economic Development Fund 169 TPT - Downtown Strategy Fund 170 State Shared Revenues (All Funds) 171 State Shared Revenues - General Fund 172 State Shared Revenue - Streets Fund 173 Other Revenues (All Funds) 174 Other Revenues - Licenses & Permits 177 Other Revenues - Leases & Rents 180 Other Revenues - Charges for Services 183 Other Revenues - Fines & Forfeitures 186 Other Revenues - Misc 189 Other Revenues - Grants Departments/Divisions 194 197 Mayor & Town Council 198 Administration 202 Information Technology 206 Economic Development 209 Finance 214 Administrative Services 218 Legal Services 221 Public Information 224 Purchasing 227 Town Clerk 230 Town Manager 233 General Government 237 Municipal Court 242 Public Works 247 Development Services 254 Community Services 259 Fire and Emergency Medical Services 265 Law Enforcement 269 Capital Improvements 273 One year plan 274 Multi-year plan Debt 278 282 Government-wide Debt 283 Debt by Type Overview 284 Schedules & Resources Personnel 285 286 Comprehensive Fee Schedule 291 Budget Resolution 302 Acronyms Appendix 303 305 Community Services Requests 306 Public Works Requests 326 Glossary 367 Town of Fountain Hills | Budget Book 2025 Page 3 Town of Fountain Hills | Budget Book 2025 Page 4 June 4, 2024 Honorable Mayor, esteemed Council, Residents and Stakeholders of Fountain Hills, I am pleased to present to you the FY2025 Town Budget, a strategic {scal 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 re|ects our shared values and demonstrates our dedication to addressing the needs and desires of our residents. Throughout the pages that follow, you will {nd a comprehensive overview of our {nancial plan, illustrating how we intend to allocate resources in a way that maximizes our community's growth and well-being. Budget Overview: The FY2025 Town Budget represents a healthy and vibrant {scal outlook, with a total allocation of $45.2 million. This marks an increase of $2.1 million from the previous {scal year, a re|ection of our increased commitment to providing services and capital project improvements to our residents. Within our conservative forecasting framework, our General Fund Revenues have increased by $200,000 to $25.8 million, re|ecting 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, {nancial 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 $9.1 million has been built to manage the demands of our community's infrastructure and improvements. We anticipate receiving $2.7 million from grant sources, a demonstration of our successful partnerships and innovative approach to funding. This allocation will facilitate crucial improvements in Community Services, with $1.5 million dedicated to enhancing the quality of life for our residents by developing two new parks, adding more pickle-ball courts, and making necessary park improvements within our Town. Additionally, Public Works will take on $7.6 million in projects to upgrade and modernize our infrastructure to meet the demands of a dynamic community, including necessary storm-water and infrastructure improvements throughout our Town to improve the well-being and safety of our residents. Priorities: The FY2025 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 signi{cant resources to upgrade our roads, improve our public services, and enhance our parks. We continue to implement sound {nancial procedures that bolster our resilience in challenging and turbulent {scal 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 |uctuations, 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 FY2025 Town Budget acknowledges these potential hurdles and equips us with the |exibility and foresight to adapt and overcome them. Our conservative budgeting process allows for |exibility and elasticity in order to respond to rapid or unexpected changes. Our budget has been developed with careful forecasting but we remain nimble in the event of changing demands. Town of Fountain Hills | Budget Book 2025 Page 5 Overall Direction: Our 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 {nancial management, transparent governance, and a focus on collaboration, we ensure that the Town of Fountain Hills will thrive today, tomorrow, and for years to come. We are con{dent that by adhering to wise 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 Town Manager Town of Fountain Hills | Budget Book 2025 Page 6 Town of Fountain Hills | Budget Book 2025 Page 7 Town of Fountain Hills | Budget Book 2025 Page 8 Town of Fountain Hills | Budget Book 2025 Page 9 Town of Fountain Hills | Budget Book 2025 Page 10 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 2025 Page 11 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 balance, 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 2025 Page 12 General Fund Mayor & Town Council General Fund Administration 3,270,412 73,040 General Fund General Government 2,532,053 General Fund Municipal Court 526,374 General Fund Public Works 1,702,310 General Fund Development Services 1,578,897 General Fund Community Services 4,202,955 General Fund Fire & Emergency Medical 5,694,859 General Fund Law Enforcement 6,243,916 Streets (HURF) Public Works 7,087,540 Downtown Strategy Fund Administration 90,200 Economic Development Fund Administration 315,293 Tourism Fund Administration 417,378 Special Revenue Fund Administration 1,190,000 Public Art Fund Community Services 41,761 Court Enhancement Fund Municipal Court 52,500 Environmental Fund Public Works Cottonwoods Maintenance District Fund Administration 404,804 14,181 General Obligation Bond Fund Administration 350 Eagle Mountain CFD Fund Administration 19,500 Municipal Property Corporation Fund Administration 510 Capital Projects Fund Administration, 9,092,800 Community Services, Public Works Development Fees Funds Fire, Public Works, - Community Services Facilities Reserve Fund Public Works 550,000 Technology Replacement Fund General Government 50,000 Vehicle Replacement Fund General Govt, Public Works Town of Fountain Hills | Budget Book 2025 - Page 13 The 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 {nancing of services traditionally associated with local government. These services include police and {re 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 {nancial resources except those required to be accounted for in another fund and have designations of non-spendable, restricted, committed, assigned or unassigned. are used to account for the proceeds of speci{c revenue sources that are legally restricted to expenditures for speci{ed purposes, designated as committed or restricted. The Town maintains the following Special Revenue Funds: The 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 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 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 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 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 speci{c program or programs for which the funds have been awarded and in accordance with all the grant conditions. The 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 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 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 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 2025 Page 14 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 suf{cient 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 {scal 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: · · · 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 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 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 identi{es 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: · · · The are used to account for the Town’s business-type activities. These funds are considered selfsupporting in that the services rendered are {nanced through user charges or are on a cost reimbursement basis. These funds are classi{ed as having assigned fund balances. Internal Service Funds include: · · · Town of Fountain Hills | Budget Book 2025 Page 15 Government Finance Of{cers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Town of Fountain Hills, for its {scal year 2024 Budget for the {scal year beginning July 1, 2023. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a {nancial plan, as an operations guide, and as a communications device. This award is valid for a period of July 1, 2023 through June 30, 2024 only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Town of Fountain Hills | Budget Book 2025 Page 16 The Town's Fiscal Year 2024-25 Budget Schedule is shown below. Scroll further down for more details of the Town's overall budget processes and basis. Town of Fountain Hills | Budget Book 2025 Page 17 Town of Fountain Hills | Budget Book 2025 Page 18 A copy of the detailed budget schedule may be found by clicking the link below. 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: Town Vision, Mission, Goals and Values General Plan 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. Capital Improvement Program A {ve-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. Fiscal Policy Guidelines Policies guiding the {nancial management of the Town of Fountain Hills are approved by the Town Council to ensure a {scally sound government. The adoption of and compliance with these policies is an important factor in Rating Agency reviews. Annual Budget Process Five Year Financial Plan 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 {ve-year {nancial forecast is developed annually as a tool to anticipate potential budget imbalances. Town of Fountain Hills | Budget Book 2025 Page 19 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 of{cials, 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. 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 Of{cers 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. All cities and towns in Arizona are required to adopt an annual budget. State law dictates that {scal 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 {nancial and operating plan that allocates resources on the basis of identi{ed goals. A good budget process moves beyond the traditional concept of line-item expenditure control, providing incentives and |exibility to managers that can lead to improved program ef{ciency and effectiveness. The budget process consists of four broad principles that stem from the de{nition and mission previously described. These principles are as follows: ‹. A government should have broad goals that provide overall direction for the government and serve as a basis for decision making. Œ. A government should have speci{c policies, plans, programs and man-agreement strategies to de{ne how it will achieve its long-term goals. . A {nancial plan and budget that moves toward Town achievement of goals, within the constraints of available resources, should be prepared and adopted. Ž. Program and {nancial performance should be continually evaluated, and adjustments made, to encourage progress toward achieving goals. Town of Fountain Hills | Budget Book 2025 Page 20 These principles encompass many functions that spread across a governmental organization. They re|ect the fact that development of a balanced budget is a political and managerial process that also has {nancial 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 speci{c policies, plans, programs, and management strategies to de{ne how it will achieve its long-term goals Adopt {nancial 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 {nancial 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 {nancial options Make choices necessary to adopt a budget Evaluate performance and make adjustments – program and {nancial performance should be continually evaluated, and adjustments made, to encourage progress toward achieving goals Monitor, measure, and evaluate performance Make adjustments as needed 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 identi{ed at the annual Council retreat, proposed capital improvements, and {nancial forecasts. In reality, the budget process for the Town is actually an ongoing process. Throughout the {scal 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. A budget is an annual planning tool — it identi{es the Town’s work plan and matches the {nancial, material, and human resources available with the requirements to complete the work plan. The budget includes information about the organization and identi{es the Council policy that directed the budget preparation. Although a budget is often discussed as a {nancial document, the {nancial portion means very little without the policy and administrative information that explains what the organization intends to do with the {nancial resources. In July, the Town staff begins the process of implementing the newly adopted budget and is accountable for budgetary control throughout the {scal year. Revenue and expenditure patterns are examined, compared to budget plans, and corrective action, if necessary, is taken during the {scal 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 classi{cations 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 2025 Page 21 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. 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 {re, recreation, planning, legal services, administrative services, etc. (unrestricted). · Special Revenue Funds – revenues derived from speci{c taxes or other earmarked revenue sources, usually required by statute or ordinance to {nance 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. Town staff welcomes comments and suggestions throughout the year. The {rst 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 {scal 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 {nal adoption in June. The Town budget is prepared on a basis consistent with accounting principles generally accepted in the United States of America. Speci{cally, the budget and fund-based {nancial statements are prepared on the modi{ed-accrual basis of accounting for all funds other than the Technology Replacement Fund. That fund is budgeted on a modi{ed-accrual basis but is presented on a full-accrual basis of accounting in the fund-based {nancial statements. 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 |ow model. For example, a 180 day construction contract entered into in May of {scal year one would have cash expenditures from May of {scal year one through October of {scal year two; however, the entire budget for this project would not be appropriated in {scal year one, the year in which the contract was entered. Any unspent funds at {scal year-end are carried forward and budgeted again in {scal year two. Town of Fountain Hills | Budget Book 2025 Page 22 Financial policies are established and updated by resolutions passed and adopted by the Town Council, as necessary, to ensure the Town’s {nancial security. The following policies provide a foundation of sound {nancial principles and internal controls for the safeguarding of the Town’s {nancial 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 {nancial reports. 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 {nancial management establish the framework for overall {scal planning and management. The principles set forth guidelines for both current activities and long range planning. Following these principles will enhance the Town’s {nancial 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 {scal 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 {nancial area to the Town Council. Resolution 2015-41 (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 speci{c 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 {scal management considerations. 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 de{ned shall have the meaning set forth in the Procurement Code. 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 identi{es the roles and responsibilities of the Department Directors, Risk Management, Information Technology, Finance and the Grant Project Manager. De{nitions of certain terms can be found in Section III. 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 {nancings by the Town of Fountain Hills, Arizona (the "Town"). Prior to issuance, the Town and its bond Town of Fountain Hills | Budget Book 2025 Page 23 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 bene{ts 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 2025 Page 24 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 ful{lling 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, |exible, 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 2025 Page 25 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 six 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. 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 |exibility 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 {nancial stability. 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. 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. In approaching the task of writing a strategic plan the Commission {rst 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-pro{t 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 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 con{dence 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 speci{cally and consistently throughout the strategic plan. The four Strategic Priorities identi{ed 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 2025 Page 26 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 |ow from a Strategic Priority to a Signature Strategy to a speci{c 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 speci{c 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. 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 implementation of this Plan. Commissioners: Chair: Patrick Garman Vice Chair: Geoffrey Yazzetta Paul Smith, Joseph Reyes Bernie Hoenle, Randy Crader Town of Fountain Hills | Budget Book 2025 Page 27 ‹. ‹. Œ. - Retain existing businesses and attract new ones ‹. Supporting Task - Develop and promote an effective brand image to prospective businesses and residents Œ. 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. . Supporting Task - Continue to maintain an economic development web-page and add a business metrics database Ž. Supporting Task - Identify ways to streamline the building permitting process - 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 Œ. Supporting Task - Form a business professional advisory group Œ. ‹. - Maintain transparency by communicating the Town’s {nances to the public ‹. Supporting Task - Hold public meetings twice a year, separate from council meetings, to present the Town’s {nances Œ. Supporting Task - Conduct a regularly occurring community survey in order to track satisfaction levels with Town services - Promote the long-term {nancial health and stability of the Town Œ. ‹. Supporting Task - Produce and publish a {ve-year {nancial plan with revenue and expenditure forecasts Œ. Supporting Task - Update the current Facilities Reserve Study to identify life-cycle replacement and repair of facilities and infrastructure . Supporting Task - Utilize the services of an experienced grant researcher and writer - Periodically review Town services to identify opportunities for improving ef{ciency and . effectiveness ‹. Supporting Task - Conduct a feasibility analysis of government services provided by the Town Œ. Supporting Task - Promote e-government and electronic transactions to improve customer convenience and operational ef{ciencies . ‹. - Promote the natural and built environment of Fountain Hills to improve the public health, well-being, and safety of the community ‹. Supporting Task - Continue to expand and connect open space and recreational facilities to create opportunities for physical activities Œ. Supporting Task - Work with local environmental organizations in strengthening our community’s connection with its natural surroundings . Supporting Task - Incorporate public health, well-being, and safety in Fountain Hills policies when relevant Ž. Supporting Task - Create and publicize an Environmental Plan for Fountain Hills - Promote Fountain Hills as a community focused on public health, well-being, and safety Œ. ‹. Supporting Task - Support the expansion of preventive health and wellness access within the Fountain Hills community Ž. ‹. - 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 {xed assets - Support local Broadband strategic build-outs and deployment efforts while ensuring the Œ. 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 - Increase the ease and safety of multi-use aspects of Fountain Hills roads . ‹. Supporting Task - The Fountain Hills Town Council Subcommittee on Pedestrian and Traf{c 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 Œ. 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 2025 Page 28 Ž. - Utilize services provided by other government agencies and outside entities e.g. private companies, non-pro{t 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 The full Strategic Plan 2022 can be accessed by clicking on the link  below. Town of Fountain Hills | Budget Book 2025 Page 29 Town of Fountain Hills | Budget Book 2025 Page 30 June 4, 2024 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 98% con{dence 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 {scal year (FY) 2024 General Fund revenues exceeded budgeted amounts by $4.2M. 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 {nal approval. Departmental budget control is maintained throughout the year and often results in annual budget savings at the end of the {scal year. Preliminary unaudited FY 2024 General Fund expenditures were $3.7M less than budgeted amounts for the year. At {scal year-end, once the annual {nancial reports have been audited by an external accounting {rm, the Town transfers any excess unassigned General Fund balance to the Capital Projects Fund. Excess fund balance is determined by Council-approved {nancial policies. The policy requires that the unassigned fund balance be used {rst 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 Councilapproved transfers to other funds, with the remainder transferred to the Capital Projects 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 {scal year. These included the transition of our Town {re department from a contracted service to an in-house department, the effects of monetary policies on in|ation 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. Town staff is mindful that each budget and funding decision made by staff and Council will have future effects on the Town's {nancial position. Thus, Town staff places an emphasis on long-term forecasting and capital planning, to ensure the Town has suf{cient resources for future needs of our citizens. As required, the Town maintained a balanced General Fund budget. The overall adopted budget for FY 2025 increased by $2.1M to $45.2M, which includes $25.8M for the General Fund. The General Fund is the primary fund for most Town operations. Not including the $1.8M budgeted as contingency, which is necessary to maintain a balanced General Fund budget, the operating budget for the General Fund increased by $1.0M. This budget also includes appropriations for {fteen 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 {scal year. Long-term {nancial plans for the Town use similar approaches to develop both {ve-year revenue and {ve-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 {nancial resources while also providing quality services and ensuring public safety. Between its annual budget and subsequent annual {nancial reports, the Town maintains transparency of all of its {nancial activities. All interested parties may view the Town's awardwinning budgets and audited {nancial reports at the Town's public website . Paul Soldinger Chief Financial Of{cer Town of Fountain Hills | Budget Book 2025 Page 31 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 {scal year. Town of Fountain Hills | Budget Book 2025 Page 32 Town of Fountain Hills | Budget Book 2025 Page 33 Town of Fountain Hills | Budget Book 2025 Page 34 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 {scal 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 justi{cation 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. General Fund: BA-100-01 Splash Pad Sealant Co Svcs General $15,000 $15,000 BA-100-02 3CMA National Membership Admin General 500 500 BA-100-06 Constituent Communications Admin General 1,300 1,300 BA-100-08 Annual Security Camera Maint. Admin General 50,000 50,000 BA-100-13 Turkey Trot Portable Restrooms Co Svcs General 1,500 1,500 (1,500) BA-100-14 Turkey Trot T-Shirts Co Svcs General 9,550 9,550 (9,550) BA-100-15 MADD Projected Costs Co Svcs General 1,400 1,400 BA-100-17 Transcription for P&Z and BOA Dev Svcs General 1,500 1,500 BA-100-18 Code Publishing Admin General 4,000 4,000 BA-100-19 Transcription Service Admin General 13,000 9,000 BA-100-20 Add'l Citizenserve User Subscriptions Dev Svcs General 7,200 7,200 BA-100-21 Sophos AntiVirus XDR Upgrade Admin General 5,000 5,000 BA-100-22 Microsoft Of{ce 365 License Upgrades Admin General 15,000 15,000 Economic Development Funds: BA-300-02 Downtown Advertising Downtown 5,000 5,000 BA-310-02 ED- Special Events/Contractual Services Admin Admin Econ Dev 55,000 55,000 BA-310-03 ED - Marketing Admin Econ Dev 15,000 15,000 BA-310-04 ED - Professional Fees Admin Econ Dev 10,000 10,000 BA-310-05 ED - Printing Admin Econ Dev 9,000 9,000 BA-320-01 Tourism - Professional Services Admin Tourism 50,000 50,000 Court Court Enh 2,500 2,500 Court Enhancement Fund: BA-420-01 Video Jail Court Appearance Town of Fountain Hills | Budget Book 2025 Page 35 100-03 New Vehicle for Building Safety Public Works General 40,000 40,000 100-07 Golden Eagle Park Painting Comm Svcs General 10,000 10,000 100-08 NRPA Directors School Comm Svcs General 4,000 4,000 100-10 Election Services Admin 54,900 54,900 General BAP-100-04 Recreation Assistant Co Svcs General 25,700 25,700 (16,000) BAP-100-09 Senior Bld Inspector Dev Svcs General 121,920 121,920 (110,000) Total On-Going: $267,450 Total One-Times: 108,900 Total Personnel: 147,620 Total All Recommendations: Town of Fountain Hills | Budget Book 2025 Page 36 Town of Fountain Hills | Budget Book 2025 Page 37 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 {scal year. Taxes $18,071,248 $20,885,081 $15,836,734 $17,982,072 Transfers In $396,600 $404,821 $419,994 $419,994 Intergovernmental Revenue $14,121,557 $15,854,454 $18,114,389 $15,751,096 Licenses & Permits $2,040,079 $1,486,885 $1,149,758 $1,164,055 $301,890 $448,897 $277,278 $289,278 Leases & Rents Charges For Services $171,020 $216,912 $444,215 $455,265 Other $428,668 $406,964 $172,575 $192,575 Fines & Forfeitures $223,965 $240,308 $233,000 $233,000 Investment Earnings -$419,006 $1,100,314 $50,032 $130,032 $39,214 $40,348 $39,035 $40,281 Payroll Expenses Mayor & Council Town of Fountain Hills | Budget Book 2025 Page 38 Administration $1,713,013 $1,981,034 $2,187,750 $2,355,441 Municipal Court $379,487 $393,147 $445,662 $480,762 Public Works $1,127,888 $1,274,009 $1,473,746 $1,577,624 Development Services $898,156 $993,849 $1,065,074 $1,254,608 Community Services $1,566,119 $1,667,818 $1,972,598 $2,129,273 $0 $0 $2,262,906 $4,284,876 Fire & Emergency Med Dues & Memberships Mayor & Council $520 $112 $0 $0 Administration $10,401 $31,668 $17,192 $11,588 General Government $44,840 $44,279 $45,987 $46,038 Municipal Court $1,329 $2,716 $677 $677 Public Works $12,364 $12,751 $28,225 $21,975 Development Services $5,637 $3,199 $3,773 $5,773 Community Services $4,105 $5,436 $5,920 $6,020 Fire & Emergency Med $390 $500 $13,500 $8,000 Mayor & Council $5,429 $8,832 $15,575 $15,575 Administration $19,753 $21,437 $58,631 $58,239 $0 $0 $1,740 $1,740 Meetings & Training General Government Municipal Court $1,132 $1,232 $8,405 $8,405 Public Works $1,065 $2,527 $8,015 $9,490 Development Services $3,958 $3,660 $18,230 $18,230 Community Services $18,733 $18,028 $24,087 $28,987 Fire & Emergency Med $245 $1,940 $15,450 $20,200 Maintenance & Repair Mayor & Council $22 $135 $0 $0 Administration $227,332 $371,088 $375,784 $428,715 General Government $134,532 $1,747 $6,000 $6,000 $5,592 $2,610 $11,610 $10,010 $2,714,711 $4,517,937 $6,027,583 $5,879,083 Municipal Court Public Works Development Services $65,945 $40,375 $43,559 $50,759 Community Services $300,204 $308,724 $262,192 $418,692 Fire & Emergency Med $53,869 $40,045 $83,110 $103,110 $0 $0 $1,296 $1,296 Administration $13,400 $14,875 $16,650 $18,590 General Government $24,085 $20,523 $25,000 $25,000 Law Enforcement Utilities Town of Fountain Hills | Budget Book 2025 Page 39 Public Works Development Services $365,137 $398,666 $334,863 $339,113 $7,391 $9,100 $5,040 $5,040 Community Services $333,092 $337,342 $391,096 $391,319 Fire & Emergency Med $37,502 $48,635 $50,040 $103,795 Mayor & Council $10,063 $5,779 $570 $7,070 Administration $5,069,863 $5,345,885 $1,106,050 $1,317,191 Contractual Services General Government $675,505 $538,743 $625,002 $679,717 Municipal Court $10,645 $11,390 $22,616 $18,481 Public Works $755,393 $956,140 $1,055,816 $1,053,511 Development Services $45,334 $147,851 $49,074 $70,574 Community Services $539,147 $541,187 $830,985 $853,758 Fire & Emergency Med $792,723 $705,152 $2,217,831 $345,040 $4,044,580 $4,574,193 $6,377,259 $6,232,580 Mayor & Council $1,096 $4,763 $4,900 $4,700 Administration $16,578 $41,299 $34,975 $35,475 General Government $7,678 $8,562 $6,305 $6,305 Municipal Court $5,053 $5,660 $3,939 $3,939 Public Works $33,474 $35,693 $62,493 $61,993 Development Services $4,166 $2,926 $11,260 $11,260 Community Services $170,564 $188,222 $268,301 $276,516 Fire & Emergency Med $12,326 $11,149 $58,555 $72,855 $0 $0 $40 $40 Mayor & Council $0 $4,365 $0 $0 Administration $25,865 $16,151 $5,750 $54,300 General Government $43,971 $31,960 $45,000 $45,000 Municipal Court $7,431 $21,651 $3,260 $2,760 $662,714 $251,376 $97,350 $21,850 Law Enforcement Supplies Law Enforcement Equipment/Improvemen Public Works Development Services $1,241 $774 $2,800 $2,800 Community Services $56,290 $106,851 $56,050 $11,050 Fire & Emergency Med $30,318 $21,561 $361,950 $230,500 $400 $0 $0 $0 Public Works $13,214 $38,924 $40,900 $40,900 Community Services $11,563 $3,532 $2,100 $2,100 Damages/Vandalism General Government Town of Fountain Hills | Budget Book 2025 Page 40 Law Enforcement $0 $0 $10,000 $10,000 Internal Service Mayor & Council $6,340 $5,947 $5,414 $5,414 Administration $17,920 $17,709 $15,735 $15,735 General Government -$2,226 -$2,735 -$4,288 -$4,288 Municipal Court $3,747 $4,292 $3,840 $3,840 $81,844 $82,499 $89,115 $89,115 Public Works Development Services $20,698 $19,966 $19,853 $19,853 Community Services $69,870 $72,463 $76,001 $76,001 Fire & Emergency Med $199,561 $205,262 $214,243 $214,243 Administration $0 $97,340 $0 $0 Community Services $0 $275,000 $0 $0 Administration $0 $0 $1,291,800 $1,680,000 General Government $0 $0 $2,537,342 $1,776,541 Transfers Out Contingency Municipal Court $0 $0 $50,000 $50,000 Public Works $0 $0 $650,000 $650,000 Development Services $0 $0 $100,000 $100,000 Community Services $0 $0 $35,000 $35,000 Fire & Emergency Med $0 $0 $312,240 $312,240 Capital Expenditures Administration $0 $0 $35,000 $0 General Government $80,580 $39,602 $205,700 $0 Municipal Court $13,196 $0 $0 $0 $1,651,882 $2,146,042 $5,392,231 $6,885,000 $0 $0 $2,083,042 $2,309,512 $1,301,700 $1,546,000 $0 $56,945 $0 $0 $500 $0 $19,750 $20,350 Public Works Development Services Community Services Fire & Emergency Med $40,000 Debt Service Administration Town of Fountain Hills | Budget Book 2025 Page 41 Debt Service (0.003%) Deb bt Servic ce (0.003 3% ) ce Fund ds (0.006 6% ) Internal Servic Service Funds (0.006%) Capital Projects Cap pital Pro ojec cts (10.9%) (10.9 9%) Special Sp pec cial Revenue Fund Funds ds (17.7% (17.7%) %) General Fund d (71.3 (71.3%) 3%) Note: All FY24 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 {nancial audit. General Fund General Fund $24,611,980 $28,074,550 $25,585,805 $25,824,816 0.9% $270 $4,711 $600 $600 0% $4,900 $710 $100 $100 0% $17 $402 $300 $300 0% $746,973 $1,997,163 $4,463,319 $3,567,356 -20.1% Debt Service GO Bond Debt Serv Eagle Mtn CFD Debt Serv MPC Debt Serv Capital Projects Capital Projects Fund Fire/EMS Dev Fee $28,624 $30,676 $13,780 $13,780 0% Streets Dev Fee $258,734 $206,286 $201,740 $201,740 0% Park/Rec Dev Fee $310,687 $222,998 $167,030 $167,030 0% $3,928,480 $4,261,218 $3,909,198 $4,392,565 12.4% $115,179 $161,955 $107,062 $121,857 13.8% Special Revenue Funds Streets Fund Downtown Strategy Fund Town of Fountain Hills | Budget Book 2025 Page 42 Economic Development Fund Tourism Fund $493,697 $588,144 $426,087 $485,269 13.9% $70,536 $122,010 $65,180 $84,180 29.2% $4,425,914 $4,632,397 $1,190,000 $1,190,000 0% $110 $19,699 $100,240 $100,240 0% Court Enhancement Fund $26,748 $28,696 $33,300 $33,300 0% Environmental Fund $12,340 $21,942 $2,400 $2,400 0% Cottonwoods Maint Dist $6,633 $9,332 $9,840 $9,840 0% Facilities Reserve Fund -$106,915 $140,114 $1,000 $1,000 0% Technology Repl Fund $66,912 $70,389 $62,000 $62,000 0% Vehicle/Equip Repl Fund $334,200 $451,244 $358,994 $358,994 0% Special Revenue Fund Public Art Fund Internal Service Funds Town of Fountain Hills | Budget Book 2025 Page 43 Debt Service (0.05%) Deb bt Servic ce (0.05% %) ce Fund ds (1.3%) (1.3 3%) Internal Servic Service Funds Capital C ap pital Pro Projects ojec cts (20.1%) General Fund d (57.2% (57.2%) %) Special Sp pec cial R Revenue evenue Fund Funds ds (21.3 (21.3%) 3%) Note: All FY24 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 {nancial audit. General Fund General Fund $14,112,368 $15,361,988 $25,585,805 $25,824,816 0.9% $0 $0 $350 $350 0% $588 $88 $18,900 $19,500 3.2% $10 $10 $510 $510 0% $3,581,668 $4,390,407 $6,918,531 $9,092,800 31.4% $0 $275,000 $0 $0 0% Debt Service GO Bond Debt Serv Eagle Mtn CFD Debt Serv MPC Debt Serv Capital Projects Capital Projects Fund Park/Rec Dev Fee Special Revenue Funds Streets Fund $3,268,623 $5,054,003 $7,048,280 $7,087,540 0.6% Downtown Strategy Fund $46,358 $54,623 $85,200 $90,200 5.9% Economic Development Fund $176,753 $306,816 $229,630 $315,293 37.3% Tourism Fund $144,535 $247,824 $354,029 $417,378 17.9% Town of Fountain Hills | Budget Book 2025 Page 44 Special Revenue Fund $4,417,474 $4,597,025 $1,190,000 $1,190,000 0% Public Art Fund $22,468 $23,756 $41,761 $41,761 0% Court Enhancement Fund $19,495 $15,929 $54,600 $52,500 -3.8% Environmental Fund $611,382 $386,571 $627,024 $404,804 -35.4% Cottonwoods Maint Dist $16,848 $7,351 $13,488 $14,181 5.1% Facilities Reserve Fund $867,619 $781,979 $550,000 $550,000 0% Technology Repl Fund $43,971 $28,936 $50,000 $50,000 0% Vehicle/Equip Repl Fund $80,580 $39,602 $289,700 $0 -100% Internal Service Funds Town of Fountain Hills | Budget Book 2025 Page 45 The 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 {nancing of services traditionally associated with local government. These services include police and {re 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 {nancial resources except those required to be accounted for in another fund and have designations of non-spendable, restricted, committed, assigned or unassigned. The Town of Fountain Hills is projecting $25.82M of revenue in FY2025, which represents a 0.9% increase over the prior year. Budgeted expenditures are projected to increase by 0.9% or $239.01K to $25.82M in FY2025. 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 {scal 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 {scal 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 {scal year 2020, the Town's General Fund has received more revenue than forecast and spent less than what was budgeted. Also in {scal 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 {ve {scal 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 satis{ed and funding transfers are made, is transferred to the Capital Project Fund for one-time capital expenditures. Town of Fountain Hills | Budget Book 2025 Page 46 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%. However, taxes on long-term residential rentals will no longer be collected beginning in January 2025 due to changes in State law. 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. Further, the Town Council directed that all vehicle license tax revenues be deposited into the Streets Fund beginning in {scal year 2025 and will no longer be deposited into the General Fund. 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 {nes. Fo orfeitures (0.8%) (0.8 8%) Fines & Forfeitures Charges Fo or Servic ces (1% %) Charges For Services (1%) Leases & Rents (1.1%) Licenses Lic censes & Permits (3%) (3 3%) Intergovernmental Intergo overnmental R Revenue evenue (3 (34%) 34%) Taxes (59%) (59 9% ) Revenues in the General Fund are expected to increase for the coming {scal year. Taxable sales have remained strong across multiple categories; however, there is a possibility of a recession in the coming {scal year. Based on that possibility, local sales tax revenues for the General Fund are not expected to grow at the same rate as prior years. Further, the State has eliminated the sales tax on long-term residential rentals beginning halfway through {scal year 2025 which reduced General Fund revenue projections. State-shared revenues will decrease, mostly due to effects of the State's recent implementation of a |at income tax lowering the amount of Urban Revenue Sharing made by the Legislature. As a result of the lowered income tax rates and a 2-year lag on the income tax revenues being disbursed to municipalities, {scal year 2025 will be the {rst year the Town experiences a decrease in these revenues. The other categories of revenue are fairly consistent with the prior year. Town of Fountain Hills | Budget Book 2025 Page 47 $30 $25 Millions $20 Investment Earnings Other Fines & Forfeitures Charges For Services Leases & Rents Licenses & Permits Intergovernmental Revenue Taxes $15 $10 $5 $0 25 20 FY FY 2 02 4 FY 20 23 2 FY 20 2 FY 20 21 $-5 Note: All FY24 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 {nancial audit. Revenue Source Taxes $15,342,729 $17,022,932 $13,544,799 $15,248,589 12.6% Intergovernmental Revenue $6,946,834 $8,456,527 $10,387,730 $8,785,604 -15.4% Licenses & Permits $1,433,168 $1,103,367 $770,208 $784,505 1.9% Leases & Rents $301,890 $448,897 $277,278 $289,278 4.3% Charges For Services $167,478 $196,580 $244,215 $255,265 4.5% Other $371,520 $319,465 $141,575 $161,575 14.1% Fines & Forfeitures $197,381 $211,773 $200,000 $200,000 0% Investment Earnings -$149,021 $315,008 $20,000 $100,000 400% Town of Fountain Hills | Budget Book 2025 Page 48 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 Mayo or & Council Counc cil (0.3%) (0.3 3%) Mayor Municipal Munic cip pal Court Court (2%) (2% %) Develo opment Servic ces (6 6.1% %) Development Services (6.1%) Law Enfo Enforcement orc cement (24.2% (24.2%) %) Public Pub blic c Wo Works orks (6 (6.6%) 6.6 6% ) Go overnment (9.8%) (9.8 8%) General Government Administration Ad dministratio on (12.7%) Fire & Emerg Emergency genc cy M Med ed d (22.1 (22.1%) 1% ) Community C ommunity Servic Services ces (16 (16.3%) 6.3 3%) Note: The percentage shown above for the General Government Department includes $1.8M 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 about 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 2025 Page 49 $30 $25 Millions $20 Mayor & Council Municipal Court Development Services Public Works General Government Administration Community Services Fire & Emergency Med Law Enforcement $15 $10 $5 FY 20 25 FY 20 24 23 FY 20 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. The following table contains historical amounts by department and the percentage change between {scal year 2024 and {scal year 2025. Individual departments with an increase over 10% are detailed as follows: Mayor & Council: Increased legal expenditures Administration: Cost of Living Adjustment for all positions Additional insurance costs One-time supplemental expenditures for general election services in calendar year 2024 Multiple supplemental requests for vehicle purchase and increased special events and marketing Development Services: Added senior building inspector of{cial approved through supplemental request Expenditures Mayor & Council $62,684 $70,280 $65,494 $73,040 11.5% Administration $2,311,235 $2,723,534 $2,948,360 $3,270,412 10.9% General Government $884,814 $614,144 $3,238,088 $2,532,053 -21.8% Municipal Court $408,115 $426,770 $495,409 $526,374 6.3% Public Works $1,125,503 $1,336,419 $1,642,802 $1,702,310 3.6% Development Services $1,052,527 $1,221,700 $1,318,663 $1,578,897 19.7% Community Services $3,095,977 $3,303,758 $3,898,569 $4,202,955 7.8% Fire & Emergency Med Law Enforcement $1,126,933 $1,091,189 $5,589,825 $5,694,859 1.9% $4,044,580 $4,574,193 $6,388,595 $6,243,916 -2.3% Town of Fountain Hills | Budget Book 2025 Page 50 Meeting Meetings gs & Training g (0.6%) (0.6% %) Equipment/Improvemen Eq quip pment/Imp pro ovemen (1.2% (1.2%) %) Internal Servic Service ce (1.3% (1.3%) %) Supplies Supp plies (1.7% (1.7%) %) 8%) Utilities (2.8 (2.8%) Maintenance M aintenanc ce & Repair Rep pair (4 (4.7%) 4.7% %) Contingency C ontingenc cy (8 (8.6%) 8.6 6%) Payro Payroll oll Exp Expenses penses (43.1% (43.1%) %) Contractual C ontrac ctual Servic Services ces (3 (35.3%) 35.3 3%) $30 $25 Millions $20 Damages/Vandalism Capital Expenditures Dues & Memberships Meetings & Training Equipment/Improvemen Internal Service Supplies Utilities Maintenance & Repair Contingency Contractual Services Payroll Expenses $15 $10 $5 FY 20 25 02 4 FY 2 FY 20 23 2 02 FY 2 FY 20 21 $0 The following table contains historical amounts by expenditure category and the percentage change between {scal year 2024 and {scal year 2025 budgeted expenditures. Individual categories with an increase over 10% are detailed as follows: Payroll Expenses: 4.5% cost of living adjustment across all departments and addition of Fire Department personnel beginning in January 2024 Maintenance & Repair: Increase to Facilities Operations' base budget and additional budget for {re apparatus maintenance Town of Fountain Hills | Budget Book 2025 Page 51 Capital Expenditures: Increases to Capital Expenditures budget for {scal year 2025 to return normal budgeted levels. Expense Objects Payroll Expenses $4,941,659 $5,562,256 $8,526,349 $11,135,866 30.6% $64,187 $80,222 $90,440 $79,207 -12.4% $41,724 $53,972 $140,013 $148,746 6.2% $893,647 $848,314 $906,519 $1,217,520 34.3% $646,895 $671,063 $679,233 $735,151 8.2% $6,780,795 $7,228,290 $10,961,420 $9,127,381 -16.7% $232,600 $252,230 $418,693 $441,508 5.4% $119,596 $175,596 $506,160 $303,260 -40.1% $11,963 $3,532 $13,000 $13,000 0% $330,546 $338,464 $348,396 $348,396 0% $0 $0 $2,979,582 $2,218,781 -25.5% Dues & Memberships Dues & Memberships Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Damages/Vandalism Damages/Vandalism Internal Service Internal Service Contingency Contingency Town of Fountain Hills | Budget Book 2025 Page 52 Capital Expenditures Capital Expenditures $48,757 $148,048 $16,000 $56,000 250% Fund balance is one indicator of the Town's {nancial 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 {scal year, additional reserve requirements were implemented to ensure the continuity of funding across {scal 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 {ve-year average of General Fund revenues, each 20% of that average. Note: The FY24 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 {nancial audit. Unassigned — — — — $10,958,102 $9,438,232 $11,644,005 $11,200,000 -3.8% $0 $0 $0 $0 0% $3,296,434 $3,595,599 $4,044,890 $4,500,000 11.3% $27,288 $51,309 $57,465 $0 -100% Assigned Committed Nonspendable Town of Fountain Hills | Budget Book 2025 Page 53 are used to account for the proceeds of speci{c revenue sources that are legally restricted to expenditures for speci{ed 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 The Town of Fountain Hills is projecting $6.52M of revenue in FY2025, which represents a 9.7% increase over the prior year. Budgeted expenditures are projected to decrease by 0.3% or $30.36K to $9.66M in FY2025. 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. Note: All FY24 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 {nancial audit. Special Revenue Funds Streets Fund Downtown Strategy Fund Economic Development Fund $3,928,480 $4,261,218 $3,909,198 $4,392,565 12.4% $115,179 $161,955 $107,062 $121,857 13.8% $493,697 $588,144 $426,087 $485,269 13.9% Town of Fountain Hills | Budget Book 2025 Page 54 Tourism Fund $70,536 $122,010 $65,180 $84,180 $4,425,914 $4,632,397 $1,190,000 $1,190,000 0% $110 $19,699 $100,240 $100,240 0% Court Enhancement Fund $26,748 $28,696 $33,300 $33,300 0% Environmental Fund $12,340 $21,942 $2,400 $2,400 0% Cottonwoods Maint Dist $6,633 $9,332 $9,840 $9,840 0% Special Revenue Fund Public Art Fund 29.2% Note: All FY24 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 {nancial audit. Special Revenue Funds Streets Fund $3,268,623 $5,054,003 $7,048,280 $7,087,540 0.6% Downtown Strategy Fund $46,358 $54,623 $85,200 $90,200 5.9% Economic Development Fund $176,753 $306,816 $229,630 $315,293 37.3% Tourism Fund $144,535 $247,824 $354,029 $417,378 17.9% $4,417,474 $4,597,025 $1,190,000 $1,190,000 0% $22,468 $23,756 $41,761 $41,761 0% Special Revenue Fund Public Art Fund Court Enhancement Fund $19,495 $15,929 $54,600 $52,500 -3.8% Environmental Fund $611,382 $386,571 $627,024 $404,804 -35.4% Cottonwoods Maint Dist $16,848 $7,351 $13,488 $14,181 5.1% Note: All FY24 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 {nancial audit. Expense Objects Payroll Expenses $782,217 $787,947 $920,422 $986,999 7.2% $15,390 $20,430 $24,824 $20,854 -16% Dues & Memberships Dues & Memberships Town of Fountain Hills | Budget Book 2025 Page 55 Meetings & Training Meetings & Training $8,590 $3,685 $10,120 $12,120 19.8% $2,447,046 $3,814,330 $5,904,615 $5,680,145 -3.8% $133,713 $158,079 $143,456 $147,706 3% $5,150,959 $5,594,562 $1,320,983 $1,447,741 9.6% $18,335 $46,044 $32,075 $31,575 -1.6% $74,068 $39,942 $21,000 $20,000 -4.8% $13,214 $38,924 $40,000 $40,000 0% $67,208 $66,940 $71,517 $71,517 0% $0 $97,340 $0 $0 0% $0 $0 $1,155,000 $1,155,000 0% $13,196 $25,676 $0 $0 0% Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Damages/Vandalism Damages/Vandalism Internal Service Internal Service Transfers Out Transfers Out Contingency Contingency Capital Expenditures Capital Expenditures Town of Fountain Hills | Budget Book 2025 Page 56 Town of Fountain Hills | Budget Book 2025 Page 57 The 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. The Town of Fountain Hills is projecting $4.39M of revenue in FY2025, which represents a 12.4% increase over the prior year. Budgeted expenditures are projected to increase by 0.6% or $39.26K to $7.09M in FY2025. Town of Fountain Hills | Budget Book 2025 Page 58 (0.2% %) Investment Earnings (0.2%) Other (0.7%) (0.7% %) Other Charges For Services (2.3%) Charg ges Fo or Servic ces (2.3 3%) Taxes (27.6 (27.6%) 6% ) Interg Intergovernmental governmental R Revenue evenue (6 (69.2%) 69.2% %) $5 $4 Millions $3 Investment Earnings Other Charges For Services Taxes Intergovernmental Revenue $2 $1 5 FY 20 2 FY 20 24 3 02 FY 2 22 20 FY FY 20 2 1 $0 The projected increase in intergovernmental revenues for FY2025 is due to Council direction to begin depositing all of the Town's Vehicle License Tax (VLT) revenues in the Streets Fund, rather than the historical practice of depositing 70% of these revenues in the Streets Fund. Note: All FY24 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 {nancial audit. Town of Fountain Hills | Budget Book 2025 Page 59 Revenue Source Taxes $1,217,983 $1,419,744 $1,064,618 $1,212,573 13.9% Intergovernmental Revenue $2,681,119 $2,606,929 $2,703,580 $3,038,992 12.4% Charges For Services $3,542 $4,139 $100,000 $100,000 0% Other $19,616 $32,602 $31,000 $31,000 0% Investment Earnings $6,219 $197,804 $10,000 $10,000 0% Supplies Sup pplies (0.3%) (0.3 3%) Damages/Vandalism Damages/Vand dalism (0.6 (0.6%) 6% ) ce (1% %) Internal Servic Service (1%) Co onting genc cy (1.4%) (1.4 4%) Contingency Utilities (2.1%) (2.1% %) Contractual Services (9.4%) Contrac ctual Servic ces (9 9.4% %) Payroll Payro oll Exp Expenses penses (9 (9.9%) 9.9 9%) Maintenanc Maintenance ce & Repair (75% (75%) %) Town of Fountain Hills | Budget Book 2025 Page 60 $8 Millions $6 Capital Expenditures Meetings & Training Dues & Memberships Equipment/Improvemen Supplies Damages/Vandalism Internal Service Contingency Utilities Contractual Services Payroll Expenses Maintenance & Repair $4 $2 5 FY 20 2 4 FY 20 2 3 FY 20 2 2 FY 20 2 FY 20 2 1 $0 The following table contains historical amounts by expenditure type and the percentage change between {scal year 2024 and {scal year 2025. No individual expenditure categories increased more than 10%. Note: All FY24 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 {nancial audit. SALARIES-FULL TIME $416,080 $404,090 $467,291 $506,002 8.3% OVERTIME $10,902 $9,483 $0 $0 0% ON CALL PAY $14,165 $13,263 $14,620 $15,555 6.4% MEDICARE $6,089 $5,980 $7,006 $7,582 8.2% WORKERS COMPENSATION $24,350 $23,783 $36,425 $36,926 1.4% $286 $362 $253 $188 -25.7% GROUP HEALTH INSURANCE $62,668 $57,187 $68,046 $64,131 -5.8% GROUP DENTAL INSURANCE $4,672 $4,234 $4,847 $4,576 -5.6% GROUP VISION INSURANCE $688 $755 $864 $808 -6.5% UNEMPLOYMENT INSURANCE DISABILITY INSURANCE $2,223 $2,227 $4,858 $5,351 10.1% RETIREMENT $48,361 $46,891 $52,905 $57,514 8.7% LIFE INSURANCE $468 $455 $502 $549 9.4% BONUS $315 $534 $302 $302 0% ALLOWANCE/STIPEND $900 $900 $990 $990 0% Town of Fountain Hills | Budget Book 2025 Page 61 LICENSE/FILING FEES $0 $40 $0 $0 0% DUES, SUBSCRIPT & PUBLICAT $2,103 $1,318 $2,000 $2,000 0% DUES, SUBSCRIPT & PUBLICAT $0 $0 $6,000 $6,000 0% DUES, SUBSCRIPT & PUBLICAT $0 $0 $2,000 $2,000 0% $519 $452 $0 $0 0% $0 $0 $1,750 $0 -100% MEETINGS & TRAINING $205 $410 $0 $2,000 N/A BUILDING MAIN/REPAIR $1,503 $1,329 $5,000 $5,000 0% HVAC REPAIR $0 $566 $0 $0 0% PLUMBING REPAIR $0 $95 $0 $0 0% ELECTRICAL REPAIR $0 $418 $0 $0 0% FIRE PROTECTION SYSTEMS $0 $6,138 $2,000 $2,000 0% GROUNDS MAINT/REPAIR $0 $486 $0 $0 0% BACKFLOW TESTING & MAINTENANCE $20 $75 $130 $130 0% LICENSE/FILING FEES DUES, SUBSCRIPT & PUBLICAT EQUIPMENT MAINT/REPAIR $5,242 $234 $11,000 $10,000 -9.1% TRAFFIC SIGNAL MAINT/REPAIR $57,581 $36,241 $0 $0 0% $857 $253 $1,100 $1,100 0% $0 $162 $0 $0 0% $684 $787 $0 $0 0% VEHICLE MAINT/REPAIR OFFICE EQUIP MAINT/ REPAIR OTHER MAINT/REPAIR ROAD REPAIR $3,725 $0 $0 $0 0% PARKING LOT REPAIR $36,523 $47,133 $0 $0 0% SIDEWALK/PATHWAY REPAIR $0 $25,363 $0 $0 0% SIGN REPAIR & REPLACEMENT $61 $258 $0 $0 0% PAINTING $0 $31,195 $0 $0 0% LIGHTING REPAIR $710 $0 $0 $0 0% PLUMBING REPAIR $0 $160 $0 $0 0% ELECTRICAL REPAIR $0 $15 $3,000 $3,000 0% GROUNDS MAINT/REPAIR $14,453 $1,761 $0 $0 0% IRRIGATION REPAIR $18,337 $15,343 $7,500 $6,000 -20% $735 $13,029 $5,980 $5,980 0% BACKFLOW TESTING & MAINTENANCE Town of Fountain Hills | Budget Book 2025 Page 62 DRAINAGE MAINT/REPAIR EQUIPMENT MAINT/REPAIR $0 $28 $10,000 $10,000 0% $187 $95 $0 $0 0% VEHICLE MAINT/REPAIR $1,588 $213 $1,100 $1,100 0% OTHER MAINT/REPAIR $34 $112 $0 $0 0% OTHER ROAD RELATED REPAIR $0 $17,277 $0 $0 0% PAINTING $0 $3,350 $0 $0 0% $10,133 $0 $0 $0 0% $0 $0 $300 $300 0% $15,951 $11,002 $10,900 $11,900 9.2% $0 $0 $1,800 $1,800 0% ROAD REPAIR $7,500 $3,103 $10,000 $10,000 0% STRIPING $32,445 $161,357 $100,000 $100,000 0% SIDEWALK/PATHWAY REPAIR $62,591 $2,209 $70,000 $70,000 0% OTHER ROAD RELATED REPAIR $65,251 $314,303 $0 $0 0% $1,530,476 $2,651,455 $5,000,000 $5,000,000 0% $1,369 $1,215 $1,100 $1,100 0% LIGHTING REPAIR EQUIPMENT MAINT/REPAIR VEHICLE MAINT/REPAIR OTHER MAINT/REPAIR PAVEMENT MAINTENANCE VEHICLE MAINT/REPAIR SOFTWARE LICENSE/MAINT $711 $711 $0 $0 0% $60,362 $97,090 $75,000 $75,000 0% $0 $15,281 $6,500 $4,500 -30.8% $4,464 $0 $0 $0 0% $180 $0 $0 $0 0% $12,731 $2,433 $0 $0 0% $156 $2,072 $0 $0 0% $1,302 $1,310 $0 $0 0% ELECTRICITY EXPENSE $19,464 $20,500 $19,020 $19,020 0% REFUSE/RECYCLING $2,605 $1,330 $1,200 $1,200 0% TELECOMMUNICATIONS $5,926 $7,478 $1,896 $1,896 0% WATER/SEWER $1,578 $1,490 $1,200 $1,200 0% GAS & OIL $3,809 $7,604 $3,200 $3,200 0% ELECTRICITY EXPENSE $10,839 $10,118 $9,600 $9,600 0% REFUSE/RECYCLING $1,046 $1,224 $15,000 $15,000 0% $194 $194 $630 $630 0% WATER/SEWER $74,639 $91,558 $75,010 $75,010 0% GAS & OIL $2,883 $3,830 $3,000 $3,000 0% $385 $220 $0 $0 0% SIGN REPAIR & REPLACEMENT BUILDING MAIN/REPAIR HVAC REPAIR PLUMBING REPAIR EQUIPMENT MAINT/REPAIR VEHICLE MAINT/REPAIR SOFTWARE LICENSE/MAINT TELECOMMUNICATIONS REFUSE/RECYCLING TELECOMMUNICATIONS GAS & OIL TELECOMMUNICATIONS Town of Fountain Hills | Budget Book 2025 $194 $194 $1,410 $1,410 0% $6,610 $8,075 $5,200 $5,200 0% $194 $194 $1,410 $1,410 0% Page 63 GAS & OIL $3,272 $4,068 $3,000 $3,000 0% TELECOMMUNICATIONS $0 $0 $630 $4,880 674.6% GAS & OIL $73 $0 $0 $0 0% AUDITING EXPENSE $9,375 $9,551 $11,460 $9,155 -20.1% PROFESSIONAL FEES $120 $1,475 $3,200 $3,200 0% LEGAL FEES $70,200 $70,200 $70,200 $70,200 0% INSURANCE EXPENSE $96,194 $102,419 $102,926 $102,926 0% $0 $978 $2,400 $2,400 0% $176 $0 $0 $0 0% CONTRACTUAL SERVICES $1,948 $15,527 $10,900 $10,900 0% TRAFFIC SIGNALS RENTS & LEASES PRINTING EXPENSE $41,550 $31,195 $80,000 $80,000 0% PROFESSIONAL FEES $0 $1,200 $5,000 $5,000 0% RENTS & LEASES $0 $1,318 $0 $0 0% CONTRACTUAL SERVICES $0 $0 $7,500 $7,500 0% LANDSCAPE CONTRACTS $188,167 $371,204 $346,619 $346,619 0% PROFESSIONAL FEES $0 $72,807 $26,500 $26,500 0% $5,231 $8,205 $0 $0 0% $20,305 $0 $0 $0 0% PROFESSIONAL FEES $0 $989 $0 $0 0% RENTS & LEASES $0 $2,582 $0 $0 0% OFFICE SUPPLIES $230 $549 $1,500 $1,500 0% CLEANING/JANITORIAL SUPPLIES $684 $403 $500 $500 0% SAFETY SUPPLIES $1,192 $351 $0 $0 0% OPERATING SUPPLIES $2,542 $1,492 $0 $0 0% FOOD & BEVERAGE SUPPLIES $1,158 $921 $500 $500 0% PROGRAM MATERIALS $142 $228 $0 $0 0% $1,682 $2,746 $1,875 $1,875 0% $23 $0 $0 $0 0% RENTS & LEASES CONTRACTUAL SERVICES UNIFORMS POSTAGE & DELIVERY OFFICE SUPPLIES $0 $0 $275 $275 0% CLEANING/JANITORIAL SUPPLIES $31 $345 $0 $0 0% SAFETY SUPPLIES $0 $136 $0 $0 0% $2,315 $3,326 $1,500 $1,500 0% $124 $0 $0 $0 0% OPERATING SUPPLIES UNIFORMS Town of Fountain Hills | Budget Book 2025 Page 64 OFFICE SUPPLIES $0 CLEANING/JANITORIAL SUPPLIES $44 $0 $0 $0 0% SAFETY SUPPLIES $42 $102 $920 $920 0% OPERATING SUPPLIES $450 $551 $7,000 $6,500 -7.1% UNIFORMS $543 $0 $0 $0 0% $5 $0 $100 $100 0% OFFICE SUPPLIES SAFETY SUPPLIES $0 $100 $100 0% $0 $57 $0 $0 0% OPERATING SUPPLIES $1,263 $3,328 $5,575 $5,575 0% UNIFORMS $543 $0 $0 $0 0% POSTAGE & DELIVERY $0 $217 $0 $0 0% OFFICE SUPPLIES $0 $0 $100 $100 0% CLEANING/JANITORIAL SUPPLIES $181 $152 $0 $0 0% SAFETY SUPPLIES $0 $181 $100 $100 0% $1,637 $1,868 $2,700 $2,700 0% UNIFORMS $124 $0 $0 $0 0% EQUIPMENT/SMALL TOOLS $522 $0 $250 $250 0% SOFTWARE PURCHASES $0 $0 $5,000 $5,000 0% $6,380 $496 $0 $0 0% $97 $3,099 $0 $0 0% EQUIPMENT $680 $0 $0 $0 0% EQUIPMENT/SMALL TOOLS $2,568 $62 $2,250 $2,250 0% FURNITURE/APPLIANCES $572 $0 $0 $0 0% $0 $16,696 $0 $0 0% EQUIPMENT/SMALL TOOLS $1,406 $1,051 $3,250 $3,000 -7.7% EQUIPMENT $13,241 $0 $0 $0 0% EQUIPMENT/SMALL TOOLS $620 $606 $3,250 $3,000 -7.7% FURNITURE/APPLIANCES $2,286 $0 $0 $0 0% EQUIPMENT $36,348 $0 $0 $0 0% EQUIPMENT/SMALL TOOLS $93 $2,051 $3,000 $3,000 0% HARDWARE/PERIPHERALS $109 $0 $0 $0 0% OPERATING SUPPLIES HARDWARE/PERIPHERALS FURNITURE/APPLIANCES EQUIPMENT FURNITURE/APPLIANCES $911 $0 $0 $0 0% EQUIPMENT $1,550 $0 $0 $0 0% DAMAGES/VANDALISM $13,214 $31,045 $0 $0 0% Town of Fountain Hills | Budget Book 2025 Page 65 DAMAGES/VANDALISM $0 $7,646 $0 $0 0% DAMAGES/VANDALISM $0 $0 $40,000 $40,000 0% ISF-COPIER CHARGES $0 $0 $5 $5 0% ISF-VEHICLE REPLACEMENT CHARGE $2,940 $2,940 $5,000 $5,000 0% ISF-MOTOR POOL CHARGES $20 $0 $8 $8 0% ISF-TECHNOLOGY REPLACEMENT $5,441 $5,050 $4,560 $4,560 0% ISF-VEHICLE REPLACEMENT CHARGE $7,323 $7,323 $7,323 $7,323 0% ISF-VEHICLE REPLACEMENT CHARGE $42,507 $42,507 $45,447 $45,447 0% ISF-VEHICLE REPLACEMENT CHARGE $4,884 $4,884 $4,884 $4,884 0% ISF-VEHICLE REPLACEMENT CHARGE $95 $116 $97 $97 0% ISF-MOTOR POOL CHARGES $25 $53 $31 $31 0% CONTINGENCY $0 $0 $0 $100,000 N/A CONTINGENCY $0 $0 $100,000 $0 -100% FURNITURE/FIXTURES $0 $25,676 $0 $0 0% Town of Fountain Hills | Budget Book 2025 Page 66 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 FY24 was included for use in the budget for {scal year 2025. The percentage change between FY23 and FY24 is approximately 16% which was a result of increased local sales tax revenues. Note: The FY24 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 {nancial audit. — — — — Assigned $0 $349,312 $0 $0 0% Restricted $876,905 $3,553,984 $6,922,858 $8,000,000 15.6% Town of Fountain Hills | Budget Book 2025 Page 67 The 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 Town of Fountain Hills is projecting $121.86K of revenue in FY2025, which represents a 13.8% increase over the prior year. Budgeted expenditures are projected to increase by 5.9% or $5K to $90.2K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 68 Earning gs (0.5%) (0.5% %) Investment Earnings Taxes (99.5%) (9 99.5% %) $0.2 $0.15 Millions $0.1 Other Investment Earnings Taxes $0.05 $0 2 3 4 5 FY 20 2 FY 20 2 FY 20 2 FY 20 2 FY 20 21 $-0.05 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 69 Taxes Other Investment Earnings $121,798 $141,974 $106,462 $121,257 13.9% $0 $4,500 $0 $0 0% -$6,619 $15,480 $600 $600 0% Maintenance M aintenanc ce & R Repair epair (2% (2%) %) Contrac Contractual ctual Services Servic ces (9 (98%) 98%) Town of Fountain Hills | Budget Book 2025 Page 70 $0.125 $0.1 Millions $0.075 Capital Expenditures Maintenance & Repair Contractual Services $0.05 $0.025 25 4 20 FY FY 2 02 FY 20 23 FY 20 22 FY 20 2 1 $0 Note: All FY24 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 {nancial audit. Expense Objects Maintenance & Repair Maintenance & Repair $0 $1,553 $1,800 $1,800 0% $46,358 $53,070 $83,400 $88,400 6% Contractual Services Contractual Services Town of Fountain Hills | Budget Book 2025 Page 71 Note: The FY24 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 {nancial audit. Committed — — — — $449,768 $518,590 $625,922 $600,000 Town of Fountain Hills | Budget Book 2025 -4.1% $-25,922 Page 72 The 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. The Town of Fountain Hills is projecting $485.27K of revenue in FY2025, which represents a 13.9% increase over the prior year. Budgeted expenditures are projected to increase by 37.3% or $85.66K to $315.29K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 73 Investment Earning Earnings gs (0.05% (0.05%) %) Taxes (100%) (100% %) $0.7 $0.6 Millions $0.5 $0.4 Other Investment Earnings Taxes $0.3 $0.2 $0.1 02 5 FY 2 FY 20 24 23 FY 20 FY 20 22 FY 2 02 1 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 74 Taxes $487,193 Other $6,044 $4,058 $460 $16,188 Investment Earnings $567,898 $425,847 $485,029 13.9% $0 $0 0% $240 $240 0% Supplies Sup pplies (0.1%) (0.1% %) Internal Service Servic ce (0.2% (0.2%) %) Dues & M Memberships emb berships (0.4 (0.4%) 4%) Meetings & Training (2% (2%) %) Maintenance Repair (6.4%) Maintenanc ce & R ep pair (6 6.4 4%) Contractual C ontrac ctual Services Servic ces (34% (34%) %) Payro Payroll oll Exp Expenses penses (56 (56.7%) 6.7% %) Town of Fountain Hills | Budget Book 2025 Page 75 $0.35 $0.3 Millions $0.25 Transfers Out Equipment/Improvemen Supplies Internal Service Dues & Memberships Meetings & Training Maintenance & Repair Contractual Services Payroll Expenses $0.2 $0.15 $0.1 $0.05 25 20 FY FY 20 24 23 FY 20 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Payroll Expenses $151,534 $147,246 $167,260 $178,923 7% $4,309 $1,665 $1,299 $1,299 0% $5,934 $2,610 $6,320 $6,320 0% $5,230 $13,193 $20,325 $20,325 0% $6,951 $22,663 $33,269 $107,269 222.4% Dues & Memberships Dues & Memberships Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Supplies Town of Fountain Hills | Budget Book 2025 Page 76 Supplies $1,358 $20,978 $400 $400 0% $1,436 $1,122 $757 $757 0% $0 $97,340 $0 $0 0% Internal Service Internal Service Transfers Out Transfers Out Note: The FY24 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 {nancial audit. Committed Town of Fountain Hills | Budget Book 2025 — — — — $156,419 $317,312 $592,942 $800,000 34.9% Page 77 The 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 Town of Fountain Hills is projecting $84.18K of revenue in FY2025, which represents a 29.2% increase over the prior year. Budgeted expenditures are projected to increase by 17.9% or $63.35K to $417.38K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 78 Earning gs (0.2% %) Investment Earnings (0.2%) Intergo Intergovernmental overnmental Revenue (99.8 (99.8%) 8%) $0.15 $0.125 Millions $0.1 $0.075 Other Investment Earnings Intergovernmental Revenue $0.05 $0.025 FY 20 25 FY 2 02 4 3 FY 20 2 FY 20 22 FY 20 2 1 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 79 Intergovernmental Revenue $68,985 $113,360 $65,000 $84,000 29.2% Other $1,216 $14 $0 $0 0% Investment Earnings $335 $8,637 $180 $180 0% Equipment/Improvemen Eq quip pment/Imp pro ovemen (0.2%) (0.2% %) Internal Service Servic ce (0.3 (0.3%) 3%) %) Utilities (0.5% (0.5%) Meeting gs & Training g (0.8 8%) Meetings (0.8%) Sup pplies (1.6%) (1.6 6%) Supplies Maintenance M aintenanc ce & Repair (11.9 (11.9%) 9%) Payroll Payro oll Expenses (25.8 (25.8%) 8%) Town of Fountain Hills | Budget Book 2025 Contrac Contractual ctual Servic Services ces (58 (58.6%) 8.6 6%) Page 80 $0.5 $0.4 $0.3 Millions Dues & Memberships Equipment/Improvemen Internal Service Utilities Meetings & Training Supplies Maintenance & Repair Payroll Expenses Contractual Services $0.2 $0.1 20 FY FY 20 25 24 3 FY 20 2 FY 20 22 FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Payroll Expenses $38,515 $70,557 $94,253 $107,602 14.2% $899 $7,805 $555 $555 0% $2,451 $665 $3,500 $3,500 0% $9,517 $63,152 $49,780 $49,780 0% $0 $0 $2,050 $2,050 0% Dues & Memberships Dues & Memberships Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Town of Fountain Hills | Budget Book 2025 Page 81 Contractual Services $90,664 $96,328 $194,760 $244,760 25.7% $1,731 $8,113 $6,880 $6,880 0% $0 $43 $1,000 $1,000 0% $757 $1,162 $1,251 $1,251 0% Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Note: The FY24 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 {nancial audit. Town of Fountain Hills | Budget Book 2025 Page 82 Committed Nonspendable Town of Fountain Hills | Budget Book 2025 — — — — $124,129 $205,872 $134,212 $120,000 -10.6% $0 $3,075 $0 $0 0% Page 83 The 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 speci{c program or programs for which the funds have been awarded and in accordance with all the grant conditions. The Town of Fountain Hills is projecting $1.19M of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $1.19M in FY2025. Town of Fountain Hills | Budget Book 2025 Page 84 Interg Intergovernmental governmental Revenue Revenue (100% (100%) %) $5 $4 Millions $3 Investment Earnings Intergovernmental Revenue $2 $1 20 25 FY 24 20 FY FY 20 23 FY 20 22 FY 2 02 1 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 85 Intergovernmental Revenue Investment Earnings $4,424,619 $4,537,354 $1,190,000 $1,190,000 0% $1,296 $95,043 $0 $0 0% Contractual C ontrac ctual Servic Services ces (16 (16%) 6%) Contingenc Contingency cy (8 (84%) 84% %) Town of Fountain Hills | Budget Book 2025 Page 86 $5 $4 Millions $3 Capital Expenditures Maintenance & Repair Contractual Services Contingency $2 $1 5 02 FY 2 FY 20 24 FY 20 2 3 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Maintenance & Repair Maintenance & Repair $0 $1,525 $0 $0 0% $4,417,474 $4,595,500 $190,000 $190,000 0% $0 $0 $1,000,000 $1,000,000 0% Contractual Services Contractual Services Contingency Contingency Town of Fountain Hills | Budget Book 2025 Page 87 The 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 Town of Fountain Hills is projecting $100.24K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $41.76K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 88 Earning gs (0.2% %) Investment Earnings (0.2%) Charg Charges ges For Fo or Services Servic ces (99.8%) (99 9.8 8%) $0.125 $0.1 Millions $0.075 Other Investment Earnings Charges For Services $0.05 $0.025 FY 20 25 24 20 FY 23 20 2 FY 20 2 FY 1 FY 20 2 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 89 Charges For Services Other Investment Earnings $0 $16,193 $100,000 $100,000 0% $0 $1,000 $0 $0 0% $110 $2,506 $240 $240 0% Contractual C ontrac ctual Servic Services ces (3 (37.7%) 37.7% %) Maintenanc Maintenance ce & Repair (6 (62.3%) 62.3% %) Town of Fountain Hills | Budget Book 2025 Page 90 $0.08 Millions $0.06 $0.04 Capital Expenditures Contractual Services Maintenance & Repair $0.02 5 FY 20 2 FY 20 24 23 FY 20 2 FY 20 2 FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Maintenance & Repair Maintenance & Repair $11,098 $11,742 $26,000 $26,000 0% $11,370 $12,014 $15,761 $15,761 0% Contractual Services Contractual Services Town of Fountain Hills | Budget Book 2025 Page 91 Note: The FY24 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 {nancial audit. Committed Town of Fountain Hills | Budget Book 2025 — — — — $90,999 $68,641 $64,583 $80,800 25.1% Page 92 The 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 Town of Fountain Hills is projecting $33.3K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 3.8% or $2.1K to $52.5K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 93 Investment Earnings (0.9% (0.9%) %) Fines & Fo Forfeitures orfeitures (9 (99.1%) 99.1% %) $0.04 Millions $0.03 $0.02 Investment Earnings Fines & Forfeitures $0.01 FY 20 25 FY 20 24 20 23 FY 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 94 Fines & Forfeitures Investment Earnings $26,583 $28,535 $33,000 $33,000 0% $165 $162 $300 $300 0% Equipment/Improvemen Eq quipment/Imp pro ovemen (4.8 (4.8%) 8%) Contingenc Contingency cy (9 (95.2%) 95.2% %) Town of Fountain Hills | Budget Book 2025 Page 95 $0.06 $0.05 Millions $0.04 $0.03 Capital Expenditures Maintenance & Repair Equipment/Improvemen Contingency $0.02 $0.01 25 20 FY FY 20 24 23 FY 20 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Maintenance & Repair Maintenance & Repair $0 $89 $1,600 $0 -100% $6,299 $15,840 $3,000 $2,500 -16.7% $0 $0 $50,000 $50,000 0% $13,196 $0 $0 $0 0% Equipment/Improvemen Equipment/Improvemen Contingency Contingency Capital Expenditures Capital Expenditures Town of Fountain Hills | Budget Book 2025 Page 96 Note: The FY24 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 {nancial audit. Committed Town of Fountain Hills | Budget Book 2025 — — — — $395,121 $402,374 $415,678 $427,600 2.9% Page 97 The 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. The Town of Fountain Hills is projecting $2.4K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 35.4% or $222.22K to $404.8K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 98 Investment nvestment Earnings Earning gs (100% (100%) %) $0.05 $0.04 Millions $0.03 Licenses & Permits Investment Earnings $0.02 $0.01 FY 20 25 24 FY 20 23 20 FY 02 2 FY 2 FY 20 21 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 99 Licenses & Permits $11,750 $2,556 $0 $0 0% Investment Earnings $590 $19,386 $2,400 $2,400 0% Meetings M eeting gs & Training g (0.07% (0.07%) %) Supplies Sup pplies (0.5%) (0.5% %) ce (0.5% %) Internal Servic Service (0.5%) Dues & M Memberships emb bership ps (2.2% (2.2%) %) Contractual C ontrac ctual Services Servic ces (33.6 (33.6%) 6%) Maintenanc Maintenance ce & Rep Repair pair (6 (63.1%) 63.1% %) Town of Fountain Hills | Budget Book 2025 Page 100 $0.7 $0.6 Millions $0.5 Payroll Expenses Equipment/Improvemen Damages/Vandalism Meetings & Training Supplies Internal Service Dues & Memberships Contractual Services Maintenance & Repair $0.4 $0.3 $0.2 $0.1 25 20 FY FY FY 20 24 20 23 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Dues & Memberships Dues & Memberships $7,560 $9,150 $11,220 $9,000 -19.8% $0 $0 $300 $300 0% $456,580 $250,942 $475,400 $255,400 -46.3% $144,788 $124,461 $135,950 $135,950 0% $289 $0 $2,000 $2,000 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Supplies Supplies Town of Fountain Hills | Budget Book 2025 Page 101 Equipment/Improvemen Equipment/Improvemen $385 $0 $0 $0 0% $0 $233 $0 $0 0% $1,781 $1,785 $2,154 $2,154 0% Damages/Vandalism Damages/Vandalism Internal Service Internal Service Note: The FY24 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 {nancial audit. — Town of Fountain Hills | Budget Book 2025 — — — Page 102 Assigned Town of Fountain Hills | Budget Book 2025 $365,381 $266,339 $394,618 $450,000 14% Page 103 The is a restricted fund which may only be used for maintenance of the Cottonwoods Maintenance District. Revenues are derived from a secondary property tax. The Town of Fountain Hills is projecting $9.84K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 5.1% or $693 to $14.18K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 104 Investment Earnings (0.7% (0.7%) %) Taxes (9 (99.3%) 99.3% %) $0.012 $0.01 Millions $0.008 $0.006 Investment Earnings Taxes $0.004 $0.002 25 FY 20 FY 20 24 FY 20 23 2 02 FY 2 FY 2 02 1 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 105 Taxes Investment Earnings $6,613 $8,778 $9,768 $9,768 0% $20 $555 $72 $72 0% Sup pplies (0.4%) (0.4 4%) Supplies Contractual (8.5%) Contrac ctual Services Servic ces (8 8.5% %) Contingency C onting genc cy (35.3% (35.3%) %) Maintenanc Maintenance ce & Repair (55.9% (55.9%) %) Town of Fountain Hills | Budget Book 2025 Page 106 $0.02 Millions $0.015 $0.01 Supplies Contractual Services Contingency Maintenance & Repair $0.005 FY 20 25 02 4 FY 2 FY 20 23 FY 20 22 FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Maintenance & Repair Maintenance & Repair $16,760 $6,475 $7,300 $7,930 8.6% $88 $876 $1,138 $1,201 5.5% $0 $0 $50 $50 0% $0 $0 $5,000 $5,000 0% Contractual Services Contractual Services Supplies Supplies Contingency Contingency Town of Fountain Hills | Budget Book 2025 Page 107 Note: The FY24 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 {nancial audit. Restricted Town of Fountain Hills | Budget Book 2025 — — — — $23,572 $13,358 $15,339 $14,000 -8.7% Page 108 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 Town of Fountain Hills is projecting $3.95M of revenue in FY2025, which represents a 18.5% decrease over the prior year. Budgeted expenditures are projected to increase by 31.4% or $2.17M to $9.09M in FY2025. 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 2025 Page 109 The 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 Town of Fountain Hills is projecting $3.57M of revenue in FY2025, which represents a 20.1% decrease over the prior year. Budgeted expenditures are projected to increase by 31.4% or $2.17M to $9.09M in FY2025. Town of Fountain Hills | Budget Book 2025 Page 110 Investment Earnings (0.3%) (0.3 3%) Taxes (25.4% (25.4%) %) Intergo Intergovernmental overnmental Revenue (74 (74.4%) 4.4 4%) $5 $4 Millions $3 $2 Investment Earnings Taxes Intergovernmental Revenue $1 $0 FY 20 25 FY 20 24 20 23 FY 22 20 FY FY 20 21 $-1 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 111 Taxes $890,062 $1,724,626 $685,240 $904,856 32% $0 $140,284 $3,768,079 $2,652,500 -29.6% -$143,089 $132,253 $10,000 $10,000 0% Intergovernmental Revenue Investment Earnings Contrac ctual Servic ces (0.03 3%) Contractual Services (0.03%) Conting genc cy (7.4%) (7.4% %) Contingency Cap Capital pital Exp Expenditures pend ditures (92.5% (92.5%) %) Town of Fountain Hills | Budget Book 2025 Page 112 $10 $8 Millions $6 Equipment/Improvemen Contractual Services Contingency Capital Expenditures $4 $2 FY FY 20 25 20 24 23 FY 20 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Contractual Services Contractual Services $824 $1,215 $2,800 $2,800 0% $45,723 $50,418 $0 $0 0% $0 $0 $286,800 $675,000 135.4% $3,535,121 $4,338,774 $6,628,931 $8,415,000 26.9% Equipment/Improvemen Equipment/Improvemen Contingency Contingency Capital Expenditures Capital Expenditures Town of Fountain Hills | Budget Book 2025 Page 113 Note: The FY24 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 {nancial audit. Committed — — — — $3,305,053 $4,068,310 $5,691,999 $6,900,000 Town of Fountain Hills | Budget Book 2025 21.2% Page 114 The 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 identi{es 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). The Town of Fountain Hills is projecting $382.55K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2025. Note: The following pages provide summarized graphical information across all Development Fee 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 2025 Page 115 The is used to accumulate resources to provide components for {re apparatus, {re equipment, and facilities required to maintain the Town's level of service in response to growth. The Town of Fountain Hills is projecting $13.78K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2025. Town of Fountain Hills | Budget Book 2025 Page 116 Investment Earnings (7.3% (7.3%) %) Lic Licenses censes & Permits (92.7%) (9 92.7% %) $0.07 $0.06 Millions $0.05 $0.04 Investment Earnings Licenses & Permits $0.03 $0.02 $0.01 FY 20 25 FY 20 24 20 23 FY 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 117 Licenses & Permits Investment Earnings $28,025 $16,027 $12,780 $12,780 0% $599 $14,650 $1,000 $1,000 0% Note: The FY24 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 {nancial audit. Restricted — — — — $359,921 $388,545 $419,221 $180,000 Town of Fountain Hills | Budget Book 2025 -57.1% $-239,221 Page 118 The is used to accumulate resources to provide street and traf{c control infrastructure required to maintain the Town's level of service in response to growth. The Town of Fountain Hills is projecting $201.74K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2025. Town of Fountain Hills | Budget Book 2025 Page 119 Earning gs (0.5%) (0.5% %) Investment Earnings Lic Licenses censes & Permits (99.5%) (9 99.5% %) $0.3 $0.25 Millions $0.2 $0.15 Investment Earnings Licenses & Permits $0.1 $0.05 FY 20 25 24 FY 20 23 20 FY 02 2 FY 2 FY 20 21 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 120 Licenses & Permits Investment Earnings $258,274 $190,125 $200,740 $200,740 0% $460 $16,161 $1,000 $1,000 0% Note: The FY24 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 {nancial audit. Restricted Town of Fountain Hills | Budget Book 2025 — — — — $81,744 $340,478 $546,764 $640,000 17.1% Page 121 The 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. The Town of Fountain Hills is projecting $167.03K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2025. Town of Fountain Hills | Budget Book 2025 Page 122 Earning gs (0.6%) (0.6 6%) Investment Earnings Lic Licenses censes & Permits (99.4%) (99.4% %) $0.35 $0.3 Millions $0.25 $0.2 Investment Earnings Licenses & Permits $0.15 $0.1 $0.05 FY 20 25 24 FY 20 23 20 FY 02 2 FY 2 FY 20 21 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 123 Licenses & Permits Investment Earnings $308,862 $174,811 $166,030 $166,030 0% $1,825 $48,188 $1,000 $1,000 0% Restricted Town of Fountain Hills | Budget Book 2025 — — — — $1,015,454 $1,216,141 $1,164,139 $1,300,000 11.7% Page 124 The are used to account for the Town’s business-type activities. These funds are considered self-supporting in that the services rendered are {nanced through user charges or are on a cost reimbursement basis. These funds are classi{ed as having assigned fund balances. The Town of Fountain Hills is projecting $421.99K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 32.6% or $289.7K to $600K in FY2025. 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 2025 Page 125 Fac cilities R eserve Fund d (0.2% %) Facilities Reserve (0.2%) Technology Tec chno olo ogy Repl Rep pl Fund d (14.7%) (14 4.7% %) Vehic Vehicle/Equip cle/Eq quip Repl Rep pl Fund d (8 (85.1%) 85.1% %) $0.8 $0.6 Millions $0.4 Facilities Reserve Fund Technology Repl Fund Vehicle/Equip Repl Fund $0.2 $0 FY 20 25 FY 20 24 20 23 FY 22 20 FY FY 20 21 $-0.2 Note: All FY24 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 {nancial audit. Facilities Reserve Fund -$106,915 Town of Fountain Hills | Budget Book 2025 $140,114 $1,000 $1,000 0% Page 126 Technology Repl Fund $66,912 $70,389 $62,000 $62,000 0% Vehicle/Equip Repl Fund $334,200 $451,244 $358,994 $358,994 0% Equipment/Improvemen Eq quip pment/Imp pro ovemen (7.5%) (7.5% %) Conting Contingency genc cy (9 (92.5%) 92.5%) Town of Fountain Hills | Budget Book 2025 Page 127 $1.25 $1 Millions $0.75 Capital Expenditures Maintenance & Repair Contractual Services Equipment/Improvemen Contingency $0.5 $0.25 FY 20 25 FY 20 24 FY 20 23 FY 20 22 FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Maintenance & Repair $161,515 $620,018 $0 $0 0% Contractual Services $10,587 $2,164 $0 $0 0% $588,443 $188,733 $45,000 $45,000 0% Equipment/Improvemen Contingency Capital Expenditures $0 $0 $555,000 $555,000 0% $231,626 $39,602 $289,700 $0 -100% Town of Fountain Hills | Budget Book 2025 Page 128 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, roo{ng, interior and exterior building painting, carpet replacement, physical plant mechanical equipment, Fire Department equipment and parks and recreation structures. The Town of Fountain Hills is projecting $1K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $550K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 129 Investment nvestment Earnings Earning gs (100% (100%) %) Note: All FY24 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 {nancial audit. Revenue Source Other $28,543 $4,000 $0 $0 0% Investment Earnings -$135,458 $136,114 $1,000 $1,000 0% Town of Fountain Hills | Budget Book 2025 Page 130 Conting Contingency genc cy (100%) (100% %) $1 $0.8 Millions $0.6 Capital Expenditures Maintenance & Repair Contractual Services Equipment/Improvemen Contingency $0.4 $0.2 25 FY 20 24 FY 20 20 23 FY 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Town of Fountain Hills | Budget Book 2025 Page 131 Expense Objects Maintenance & Repair Maintenance & Repair $161,515 $620,018 $0 $0 0% $10,587 $2,164 $0 $0 0% $544,472 $159,797 $0 $0 0% $0 $0 $550,000 $550,000 0% $151,046 $0 $0 $0 0% Contractual Services Contractual Services Equipment/Improvemen Equipment/Improvemen Contingency Contingency Capital Expenditures Capital Expenditures Town of Fountain Hills | Budget Book 2025 Page 132 Note: The FY24 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 {nancial audit. Assigned — — — — $1,192,305 $5,925,920 $6,784,056 $5,300,000 Town of Fountain Hills | Budget Book 2025 -21.9% Page 133 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. The Town of Fountain Hills is projecting $62K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $50K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 134 Transfers In (100% (100%) %) $0.08 Millions $0.06 $0.04 Investment Earnings Other Transfers In $0.02 FY 20 25 24 FY 20 23 20 FY 02 2 FY 2 FY 20 21 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 135 Transfers In Other Investment Earnings $65,004 $65,017 $62,000 $62,000 0% $1,690 $5 $0 $0 0% $218 $5,367 $0 $0 0% Contingency C onting genc cy (10%) (10% %) Eq Equipment/Improvemen quip pment/Imp pro ovemen (9 (90%) 90%) Town of Fountain Hills | Budget Book 2025 Page 136 $0.06 $0.05 Millions $0.04 $0.03 Contingency Equipment/Improvemen $0.02 $0.01 FY 20 25 FY 20 24 FY 20 23 FY 20 22 FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Equipment/Improvemen Equipment/Improvemen $43,971 $28,936 $45,000 $45,000 0% $0 $0 $5,000 $5,000 0% Contingency Contingency Town of Fountain Hills | Budget Book 2025 Page 137 Note: The FY24 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 {nancial audit. Unassigned Assigned Town of Fountain Hills | Budget Book 2025 — — — — $0 $118,728 $160,181 $259,300 61.9% $95,787 $0 $0 $0 0% Page 138 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 {scal 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 |ow in relation to the Town's {nancial capacity; and d. Ensure ef{cient, effective and coordinated vehicle acquisition and replacement. The Town of Fountain Hills is projecting $358.99K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 100% or $289.7K to $0 in FY2025. Town of Fountain Hills | Budget Book 2025 Page 139 Investment Earnings Earning gs (0.3% (0.3%) %) Transfers In (9 (99.7%) 99.7% %) $0.7 $0.6 Millions $0.5 $0.4 Other Investment Earnings Transfers In $0.3 $0.2 $0.1 02 5 FY 2 FY 20 24 23 FY 20 FY 20 22 FY 2 02 1 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 140 Transfers In Other Investment Earnings $331,596 $339,804 $0 $41,283 $2,604 $70,157 $357,994 $357,994 0% $0 $0 0% $1,000 $1,000 0% $0.35 $0.3 Millions $0.25 $0.2 Capital Expenditures $0.15 $0.1 $0.05 FY 20 24 FY 20 23 FY 20 22 FY 20 21 $0 Note: All FY24 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 {nancial audit. The Town did not budget any expenditures in this fund for FY25. Therefore, no FY25 budgeted expenditures are shown in the table. Expense Objects Capital Expenditures Capital Expenditures $80,580 Town of Fountain Hills | Budget Book 2025 $39,602 $289,700 $0 -100% Page 141 Note: The FY24 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 {nancial audit. Assigned — — — — $1,373,883 $1,627,503 $2,049,593 $2,277,700 Town of Fountain Hills | Budget Book 2025 11.1% Page 142 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. The Town of Fountain Hills is projecting $1K of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 3.0% or $600 to $20.36K in FY2025. 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 2025 Page 143 Eag gle Mtn Mtn CFD CFD Debt Deb bt Serv (10%) (10% %) Eagle MPC M PC C Deb Debt bt Serv (3 (30%) 30%) GO O Bo Bond ond d Deb Debt bt Serv (6 (60%) 60% %) $0.5 $0.4 Millions $0.3 Eagle Mtn CFD Debt Serv MPC Debt Serv GO Bond Debt Serv $0.2 $0.1 FY 20 25 4 FY 2 02 3 02 FY 2 2 02 FY 2 FY 2 02 1 $0 Note: All FY24 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 {nancial audit. GO Bond Debt Serv $270 Town of Fountain Hills | Budget Book 2025 $4,711 $600 $600 0% Page 144 Eagle Mtn CFD Debt Serv MPC Debt Serv $4,900 $710 $100 $100 0% $17 $402 $300 $300 0% Dues & M Memberships emb bership ps (0.05% (0.05%) %) Deb Debt bt Service Servic ce (100% (100%) %) Town of Fountain Hills | Budget Book 2025 Page 145 $0.5 $0.4 Millions $0.3 Contractual Services Dues & Memberships Debt Service $0.2 $0.1 FY 20 25 24 FY 20 FY 20 23 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Dues & Memberships $10 $10 $10 $10 0% Contractual Services $88 $88 $0 $0 0% Debt Service $500 $0 $19,750 $20,350 3% Town of Fountain Hills | Budget Book 2025 Page 146 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 {scal year 2025. The Town of Fountain Hills is projecting $600 of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $350 in FY2025. Town of Fountain Hills | Budget Book 2025 Page 147 Investment nvestment Earnings (100% (100%) %) $0.03 $0.025 Millions $0.02 $0.015 Taxes Other Investment Earnings $0.01 $0.005 $0 FY 20 25 20 24 FY FY 20 23 FY 20 22 FY 20 21 $-0.005 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 148 Taxes Other Investment Earnings $36 -$870 $0 $0 0% $0 $38 $0 $0 0% $234 $5,543 $600 $600 0% Deb Debt bt Service Servic ce (100% (100%) %) Town of Fountain Hills | Budget Book 2025 Page 149 $0.0004 Millions $0.0003 $0.0002 Debt Service $0.0001 FY FY 20 24 20 25 $0 Note: All FY24 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 {nancial audit. Expense Objects Debt Service Debt Service $0 Town of Fountain Hills | Budget Book 2025 $0 $350 $350 0% Page 150 Note: The FY24 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 {nancial audit. Restricted Town of Fountain Hills | Budget Book 2025 — — — — $150,292 $150,562 $155,273 $160,155 3.1% Page 151 There have been four bond issues (issued as General Obligation bonds) that were approved for speci{c purposes: The {rst two CFD bond issues in 1996 (refunded in 2005) were to acquire certain public infrastructure bene{ting the District, speci{cally 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 re{nanced 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 {nal payment on the fourth issue was made on 7/1/2021. As a result, a secondary property tax will not be assessed for {scal year 2025. The Town of Fountain Hills is projecting $100 of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 3.2% or $600 to $19.5K in FY2025. Town of Fountain Hills | Budget Book 2025 Page 152 Investment nvestment Earnings (100% (100%) %) $0.5 $0.4 Millions $0.3 Taxes Other Investment Earnings $0.2 $0.1 25 20 FY FY 20 24 FY 20 23 22 20 FY FY 2 02 1 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 153 Taxes $4,833 $0 $0 $0 0% Other $39 $0 $0 $0 0% Investment Earnings $28 $710 $100 $100 0% Deb Debt bt Service Servic ce (100% (100%) %) Town of Fountain Hills | Budget Book 2025 Page 154 $0.5 $0.4 Millions $0.3 Contractual Services Debt Service $0.2 $0.1 25 FY 20 24 FY 20 20 23 FY FY 20 22 FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Contractual Services Contractual Services $88 $88 $0 $0 0% $500 $0 $18,900 $19,500 3.2% Debt Service Debt Service Town of Fountain Hills | Budget Book 2025 Page 155 Note: The FY24 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 {nancial audit. Restricted Town of Fountain Hills | Budget Book 2025 — — — — $14,212 $18,524 $19,146 $19,800 3.4% Page 156 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. The Town of Fountain Hills is projecting $300 of revenue in FY2025, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $510 in FY2025. Town of Fountain Hills | Budget Book 2025 Page 157 Investment nvestment Earnings (100% (100%) %) $0.0005 $0.0004 Millions $0.0003 Investment Earnings $0.0002 $0.0001 FY 20 25 24 20 FY FY 20 23 20 22 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Revenue Source Town of Fountain Hills | Budget Book 2025 Page 158 Investment Earnings $17 $402 $300 $300 0% Dues & Memb Memberships bership ps (2% (2%) %) Deb Debt bt Servic Service ce (98%) (9 98%) Town of Fountain Hills | Budget Book 2025 Page 159 $0.0006 $0.0005 Millions $0.0004 $0.0003 Dues & Memberships Debt Service $0.0002 $0.0001 25 20 FY FY 20 24 23 FY 20 22 20 FY FY 20 21 $0 Note: All FY24 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 {nancial audit. Expense Objects Dues & Memberships Dues & Memberships $10 $10 $10 $10 0% $0 $0 $500 $500 0% Debt Service Debt Service Town of Fountain Hills | Budget Book 2025 Page 160 Note: The FY24 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 {nancial audit. Restricted Town of Fountain Hills | Budget Book 2025 — — — — $11,027 $11,035 $11,427 $11,400 -0.2% Page 161 Town of Fountain Hills | Budget Book 2025 Page 162 (13.55% vs. prior year) 25M 20M 15M 10M 5M 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 163 The Town tracks and analyzes Transaction Privilege Tax local sales tax revenues compared to projections throughout each {scal year. The Finance Department tracks these data points to create annual trend analyses to project these revenues and modify projections as needed each {scal year. Town Finance also reviews State Joint Legislative Budget updates each month to identify current and future trends to consider modifying projections. Do ownto own Strateg gy Fund d (0.7%) (0.7% %) Downtown Strategy Economic (2.7%) Ec cono omic c Development Develo opment Fund d (2.7% %) Capital C ap pital Pro Projects ojec cts Fund d (5% (5%) %) Streets Fund d (6 (6.7%) 6.7% %) General Fund d (8 (84.8%) 84.8 8%) $25 $20 Millions $15 Downtown Strategy Fund Economic Development Fund Capital Projects Fund Streets Fund General Fund $10 $5 FY 20 FY Town of Fountain Hills | Budget Book 2025 FY 20 25 24 $17,022,932 20 $15,342,729 20 22 23 General Fund FY FY 20 2 1 $0 $13,544,799 $15,248,589 12.6% Page 164 Capital Projects Fund $890,062 $1,724,626 $685,240 $904,856 Streets Fund 32% $1,217,983 $1,419,744 $1,064,618 $1,212,573 13.9% Downtown Strategy Fund $121,798 $141,974 $106,462 $121,257 13.9% Economic Development Fund $487,193 $567,898 $425,847 $485,029 13.9% Town of Fountain Hills | Budget Book 2025 Page 165 (12.58% vs. prior year) 20M 15M 10M 5M 0 FY2021 FY2022 FY2023 FY2024 FY2025 Actual Budgeted FINAD $14,943,722 $16,732,052 $13,154,799 $14,858,589 13% FRANCHISE FEES FINAD $399,007 $290,880 $390,000 $390,000 0% SALES TAXLOCAL Town of Fountain Hills | Budget Book 2025 Over Budget Page 166 (13.90% vs. prior year) 1,500k 1,250k 1,000k 750k 500k 250k 0 FY2021 SALES TAXLOCAL STPAVE FY2022 FY2023 Actual Budgeted $1,217,983 $1,419,744 Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Over Budget $1,064,618 $1,212,573 13.9% Page 167 (32.05% vs. prior year) 2,000k 1,500k 1,000k 500k 0 FY2021 FY2022 Actual SALES TAX-LOCAL CIPAD $890,062 Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted $1,724,626 FY2024 FY2025 Over Budget $685,240 $904,856 32% Page 168 (13.90% vs. prior year) 600k 500k 400k 300k 200k 100k 0 FY2021 FY2022 FY2023 Actual SALES TAX-LOCAL DEDAD Town of Fountain Hills | Budget Book 2025 Budgeted $487,193 FY2024 FY2025 Over Budget $567,898 $425,847 $485,029 13.9% Page 169 (13.90% vs. prior year) 150k 125k 100k 75k 50k 25k 0 FY2021 FY2022 FY2023 Actual SALES TAX-LOCAL DDAD Town of Fountain Hills | Budget Book 2025 $121,798 Budgeted $141,974 FY2024 FY2025 Over Budget $106,462 $121,257 13.9% Page 170 (-9.68% vs. prior year) 15M 12.5M 10M 7.5M 5M 2.5M 0 FY2021 FY2022 Actual FY2023 Budgeted FY2024 FY2025 Over Budget General Fund Intergovernmental Revenue $6,946,834 $8,456,527 $10,387,730 $8,785,604 -15.4% $2,681,119 $2,606,929 $2,703,580 $3,038,992 12.4% Streets Fund Intergovernmental Revenue Town of Fountain Hills | Budget Book 2025 Page 171 (-15.42% vs. prior year) 12.5M 10M 7.5M 5M 2.5M 0 FY2021 FY2022 FY2023 Actual Budgeted FY2024 FY2025 Over Budget The Town projects State Shared Revenues through a combination of sources. Speci{cally, Town Finance tracks these revenue trends by regularly reviewing State Legislative Budget reports and by receiving revenue projections from the League of Arizona Cities and Towns (League), a voluntary membership organization of the incorporated municipalities in Arizona. The League tracks State budget projections and actual revenues that affect actual State Shared Revenues, and provides preliminary and {nal estimates to the Town each {scal year. Historically, the League's projections have proven accurate and reliable, and therefore, the Town uses these projections to complete our {nal budget projections. *The Town Council decided during the FY25 budget adoption that the Town would begin depositing 100% of Vehicle License Tax (VLT) revenues into the Streets Fund beginning in {scal year 2025. The Town previously deposited 30% of these revenues into the General Fund. This change reduced General Fund revenues beginning with {scal year 2025. SALES TAX-STATE FINAD $3,375,138 $3,520,947 $3,585,690 $3,628,998 INCOME TAX-STATE FINAD $3,165,886 $4,518,501 $6,387,448 $5,108,090 -20% VEHICLE LICENSE TAX FINAD $354,030 $354,673 $366,076 $0 -100% FIRE INSURANCE PREM TAX FDOP $51,781 $62,406 $48,516 $48,516 0% Town of Fountain Hills | Budget Book 2025 1.2% Page 172 (12.41% vs. prior year) 3,500k 3,000k 2,500k 2,000k 1,500k 1,000k 500k 0 FY2021 FY2022 FY2023 Actual Budgeted FY2024 FY2025 Over Budget The Town projects State Shared Revenues through a combination of sources. Speci{cally, Town Finance tracks these revenue trends by regularly reviewing State Legislative Budget reports and by receiving revenue projections from the League of Arizona Cities and Towns (League), a voluntary membership organization of the incorporated municipalities in Arizona. The League tracks State budget projections and actual revenues that affect actual State Shared Revenues, and provides preliminary and {nal estimates to the Town each {scal year. Historically, the League's projections have proven accurate and reliable, and therefore, the Town uses these projections to complete our {nal budget projections. *The Town Council decided during the FY25 budget adoption that the Town would begin depositing 100% of Vehicle License Tax (VLT) revenues into the Streets Fund beginning in {scal year 2025. The Town previously deposited 30% of these revenues into the General Fund. VEHICLE LICENSE TAX STPAVE $826,070 $827,570 $854,176 $1,215,914 42.3% HIGHWAY USERS TAX STPAVE $1,855,049 $1,779,359 $1,849,404 $1,823,078 -1.4% Town of Fountain Hills | Budget Book 2025 Page 173 (5.90% vs. prior year) 6M 5M 4M 3M 2M 1M 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 174 Deb bt Servic ce (0.04 4% ) Debt Service (0.04%) Internal Servic Service ce Fund Funds ds (0.08 (0.08%) 8% ) Special Sp pec cial Revenue Funds Fund ds (11.3%) (11.3 3%) Capital C ap pital Pro Projects ojec cts (15.9%) (15.9 9%) General Fund d (72.7% (72.7%) %) General Fund General Fund $2,322,416 $2,595,091 $1,653,276 $1,790,623 8.3% GO Bond Debt Serv $234 $5,581 $600 $600 0% Eagle Mtn CFD Debt Serv $67 $710 $100 $100 0% MPC Debt Serv $17 $402 $300 $300 0% Debt Service Capital Projects Capital Projects Fund -$143,089 $132,253 $10,000 $10,000 0% Fire/EMS Dev Fee $28,624 $30,676 $13,780 $13,780 0% Streets Dev Fee $258,734 $206,286 $201,740 $201,740 0% Park/Rec Dev Fee $310,687 $222,998 $167,030 $167,030 0% Streets Fund $29,377 $234,545 $141,000 $141,000 0% Downtown Strategy Fund -$6,619 $19,980 $600 $600 0% Economic Development Fund $6,504 $20,246 $240 $240 0% Tourism Fund $1,551 $8,651 $180 $180 0% Special Revenue Funds Town of Fountain Hills | Budget Book 2025 Page 175 Special Revenue Fund Public Art Fund $1,296 $95,043 $0 $0 0% $110 $19,699 $100,240 $100,240 0% Court Enhancement Fund $26,748 $28,696 $33,300 $33,300 0% Environmental Fund $12,340 $21,942 $2,400 $2,400 0% $20 $555 $72 $72 0% Facilities Reserve Fund -$106,915 $140,114 $1,000 $1,000 0% Technology Repl Fund $1,908 $5,372 $0 $0 0% Vehicle/Equip Repl Fund $2,604 $111,440 $1,000 $1,000 0% Cottonwoods Maint Dist Internal Service Funds Town of Fountain Hills | Budget Book 2025 Page 176 (1.24% vs. prior year) 2,500k 2,000k 1,500k 1,000k 500k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 177 Capital C ap pital Pro Projects ojec cts (32.6%) (32.6 6%) General Fund d (6 (67.4%) 67.4% %) $2.5 $2 Millions $1.5 Special Revenue Funds Capital Projects General Fund $1 $0.5 25 FY 20 24 FY 20 FY 20 23 20 22 FY FY 20 21 $0 General Fund General Fund Town of Fountain Hills | Budget Book 2025 $1,433,168 $1,103,367 $770,208 $784,505 1.9% Page 178 Capital Projects Fire/EMS Dev Fee $28,025 $16,027 $12,780 $12,780 0% Streets Dev Fee $258,274 $190,125 $200,740 $200,740 0% Park/Rec Dev Fee $308,862 $174,811 $166,030 $166,030 0% $11,750 $2,556 $0 $0 0% Special Revenue Funds Environmental Fund Town of Fountain Hills | Budget Book 2025 Page 179 (4.33% vs. prior year) 500k 400k 300k 200k 100k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 180 General Fund d (100%) (100% %) $0.5 $0.4 Millions $0.3 General Fund $0.2 $0.1 FY 20 25 24 FY 20 3 02 FY 2 20 22 FY FY 2 02 1 $0 General Fund General Fund Leases & Rents $301,890 Town of Fountain Hills | Budget Book 2025 $448,897 $277,278 $289,278 4.3% Page 181 Town of Fountain Hills | Budget Book 2025 Page 182 (2.49% vs. prior year) 600k 500k 400k 300k 200k 100k 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 183 Special Sp pec cial Revenue Fund Funds ds (4 (43.9%) 43.9 9%) General Fund d (56 (56.1%) 6.1% %) $0.5 $0.4 Millions $0.3 Special Revenue Funds General Fund $0.2 $0.1 25 FY 20 24 FY 20 FY 20 23 02 2 FY 2 FY 2 02 1 $0 General Fund General Fund Charges For Services Town of Fountain Hills | Budget Book 2025 $167,478 $196,580 $244,215 $255,265 4.5% Page 184 Special Revenue Funds Streets Fund Charges For Services $3,542 $4,139 $100,000 $100,000 0% $0 $16,193 $100,000 $100,000 0% Public Art Fund Charges For Services Town of Fountain Hills | Budget Book 2025 Page 185 (0.00% vs. prior year) 300k 250k 200k 150k 100k 50k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 186 All Funds Fund ds (100%) (100% %) $0.3 $0.25 Millions $0.2 $0.15 All Funds $0.1 $0.05 5 02 FY 2 FY 2 02 4 23 FY 20 22 FY 20 FY 20 21 $0 All Funds General Fund General Fund Fines & Forfeitures Town of Fountain Hills | Budget Book 2025 $197,381 $211,773 $200,000 $200,000 0% Page 187 Special Revenue Funds Court Enhancement Fund Fines & Forfeitures Town of Fountain Hills | Budget Book 2025 $26,583 $28,535 $33,000 $33,000 0% Page 188 (44.92% vs. prior year) 3,000k 2,500k 2,000k 1,500k 1,000k 500k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 189 Deb bt Servic ce (0.3%) (0.3 3%) Debt Service Internal Servic Service ce Fund Funds ds (0.6%) (0.6 6%) Cap pital Pro ojec cts (4%) (4% %) Capital Projects Special Sp pec cial Revenue Fund Funds ds (14%) General Fund d (8 (81.1%) 81.1% %) $2 $1.5 Millions $1 Debt Service Internal Service Funds Capital Projects Special Revenue Funds General Fund $0.5 $0 25 24 $141,575 $161,575 14.1% Investment Earnings -$149,021 $315,008 $20,000 $100,000 400% FY FY 2 20 $319,465 20 FY $371,520 02 Other FY 20 FY 20 23 2 21 $-0.5 General Fund General Fund Town of Fountain Hills | Budget Book 2025 Page 190 Debt Service GO Bond Debt Serv Other $0 $38 $0 $0 0% $234 $5,543 $600 $600 0% Other $39 $0 $0 $0 0% Investment Earnings $28 $710 $100 $100 0% $17 $402 $300 $300 0% -$143,089 $132,253 $10,000 $10,000 0% $599 $14,650 $1,000 $1,000 0% $460 $16,161 $1,000 $1,000 0% $1,825 $48,188 $1,000 $1,000 0% Other $19,616 $32,602 $31,000 $31,000 0% Investment Earnings $6,219 $197,804 $10,000 $10,000 0% Investment Earnings Eagle Mtn CFD Debt Serv MPC Debt Serv Investment Earnings Capital Projects Capital Projects Fund Investment Earnings Fire/EMS Dev Fee Investment Earnings Streets Dev Fee Investment Earnings Park/Rec Dev Fee Investment Earnings Special Revenue Funds Streets Fund Town of Fountain Hills | Budget Book 2025 Page 191 Downtown Strategy Fund Other Investment Earnings $0 $4,500 $0 $0 0% -$6,619 $15,480 $600 $600 0% $6,044 $4,058 $0 $0 0% $460 $16,188 $240 $240 0% Economic Development Fund Other Investment Earnings Tourism Fund Other $1,216 $14 $0 $0 0% Investment Earnings $335 $8,637 $180 $180 0% $1,296 $95,043 $0 $0 0% $0 $1,000 $0 $0 0% $110 $2,506 $240 $240 0% $165 $162 $300 $300 0% $590 $19,386 $2,400 $2,400 0% $20 $555 $72 $72 0% Other $28,543 $4,000 $0 $0 0% Investment Earnings -$135,458 $136,114 $1,000 $1,000 0% Special Revenue Fund Investment Earnings Public Art Fund Other Investment Earnings Court Enhancement Fund Investment Earnings Environmental Fund Investment Earnings Cottonwoods Maint Dist Investment Earnings Internal Service Funds Facilities Reserve Fund Town of Fountain Hills | Budget Book 2025 Page 192 Technology Repl Fund Other Investment Earnings $1,690 $5 $0 $0 0% $218 $5,367 $0 $0 0% $0 $41,283 $0 $0 0% $2,604 $70,157 $1,000 $1,000 0% Vehicle/Equip Repl Fund Other Investment Earnings Town of Fountain Hills | Budget Book 2025 Page 193 (1.51% vs. prior year) 12.5M 10M 7.5M 5M 2.5M 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 194 Tourism To ourism Fund d (6 (6.6%) 6.6 6%) Sp Special pec cial Revenue Fund d (93.4%) (9 93.4 4%) $5 $4 Millions $3 Tourism Fund Special Revenue Fund $2 $1 $113,360 25 20 $68,985 FY 24 20 FY 20 23 FY FY 20 22 FY 20 21 $0 Tourism Fund Intergovernmental Revenue Town of Fountain Hills | Budget Book 2025 $65,000 $84,000 29.2% Page 195 Special Revenue Fund Intergovernmental Revenue $4,424,619 Town of Fountain Hills | Budget Book 2025 $4,537,354 $1,190,000 $1,190,000 0% Page 196 Town of Fountain Hills | Budget Book 2025 Page 197 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 {nancial and natural resources. *Mayoral & Council Member elections are taking place during FY2025 which could result in changes to these seats around the middle of the {scal year. 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 2025 Page 198 (11.52% vs. prior year) 100k 80k 60k 40k 20k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 199 Supplies Sup pplies (6 (6.4%) 6.4 4%) Internal Servic Service ce (7.4%) (7.4 4% ) Contractual (9.7%) Contrac ctual Services Servic ces (9 9.7% %) Payro Payroll oll Expenses Exp penses (55.1% (55.1%) %) Meetings & Training g (21.3%) (21.3% %) $0.08 Millions $0.06 Dues & Memberships Maintenance & Repair Equipment/Improvemen Supplies Internal Service Contractual Services Meetings & Training Payroll Expenses $0.04 $0.02 FY 20 25 24 FY FY 20 23 20 22 20 FY FY 20 21 $0 Expense Objects Payroll Expenses $39,214 Town of Fountain Hills | Budget Book 2025 $40,348 $39,035 $40,281 3.2% Page 200 Dues & Memberships Dues & Memberships $520 $112 $0 $0 0% $5,429 $8,832 $15,575 $15,575 0% $22 $135 $0 $0 0% $10,063 $5,779 $570 $7,070 1,140.4% $1,096 $4,763 $4,900 $4,700 -4.1% $0 $4,365 $0 $0 0% $6,340 $5,947 $5,414 $5,414 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Town of Fountain Hills | Budget Book 2025 Page 201 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 {nancial 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. Town of Fountain Hills | Budget Book 2025 Page 202 (10.92% vs. prior year) 4M 3M 2M 1M 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 203 Internal Servic Service ce (0.4 (0.4%) 4% ) (0.5% %) Utilities (0.5%) Sup pplies (0.9 9%) Supplies (0.9%) Meetings (1.5%) Meeting gs & Training g (1.5% %) Eq quip pment/Imp pro ovemen (1.6% %) Equipment/Improvemen (1.6%) Maintenance Repair Maintenanc ce & R ep pair (10.7%) (10.7% %) Contractual C ontrac ctual Servic Services ces (20.9% (20.9%) %) Payro Payroll oll Exp Expenses penses (6 (63.3%) 63.3 3%) $3.5 $3 Millions $2.5 Dues & Memberships Internal Service Utilities Supplies Meetings & Training Equipment/Improvemen Maintenance & Repair Contractual Services Payroll Expenses $2 $1.5 $1 $0.5 25 FY 20 24 FY 20 FY 20 23 22 20 FY FY 20 21 $0 Expense Objects Payroll Expenses $1,522,963 Town of Fountain Hills | Budget Book 2025 $1,763,230 $1,926,237 $2,068,916 7.4% Page 204 Dues & Memberships Dues & Memberships $5,183 $22,189 $15,328 $9,724 -36.6% $11,367 $18,162 $48,811 $48,419 -0.8% $195,826 $285,190 $296,579 $348,880 17.6% $13,400 $14,875 $14,600 $16,540 13.3% $507,416 $576,145 $600,683 $682,761 13.7% $13,488 $12,208 $27,645 $28,145 1.8% $25,865 $16,108 $4,750 $53,300 1,022.1% $15,727 $15,426 $13,727 $13,727 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Town of Fountain Hills | Budget Book 2025 Page 205 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. (35.19% vs. prior year) 700k 600k 500k 400k 300k 200k 100k 0 FY2021 FY2022 Actual FY2023 Budgeted FY2024 FY2025 Over Budget Several software programs, such as the Town's {nancial system, were moved from other divisions into the Information Technology division beginning in Fiscal Year 2025 which resulted in an increase to its budgeted expenditures. Town of Fountain Hills | Budget Book 2025 Page 206 Contrac ctual Services Servic ces (0.2% %) Contractual (0.2%) Sup pplies (0.2%) (0.2% %) Supplies ce (0.2% %) Internal Servic Service (0.2%) Meetings Meetings & Training (0.5%) (0.5% %) %) Utilities (2.7% (2.7%) Eq quip pment/Imp pro ovemen (8.8%) (8 8.8 8%) Equipment/Improvemen Maintenanc Maintenance ce & Repair Rep pair (47%) (4 47% %) Payroll Payro oll Exp Expenses penses (4 (40.3%) 40.3% %) $0.7 $0.6 Millions $0.5 Dues & Memberships Contractual Services Supplies Internal Service Meetings & Training Utilities Equipment/Improvemen Payroll Expenses Maintenance & Repair $0.4 $0.3 $0.2 $0.1 5 02 FY 2 24 FY 20 20 23 FY 20 FY FY 20 21 22 $0 Expense Objects Payroll Expenses $161,875 Town of Fountain Hills | Budget Book 2025 $176,898 $224,115 $244,918 9.3% Page 207 Dues & Memberships Dues & Memberships $0 $108 $0 $0 0% $0 $5,125 $0 $3,000 N/A $172,046 $198,444 $203,100 $285,650 40.6% $13,400 $14,875 $14,600 $16,540 13.3% $1,076 $1,600 $1,000 $1,000 0% $2,172 $1,130 $1,350 $1,350 0% $24,572 $13,788 $3,500 $53,250 1,421.4% $1,408 $1,531 $1,421 $1,421 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Town of Fountain Hills | Budget Book 2025 Page 208 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. (23.03% vs. prior year) 1,000k 800k 600k 400k 200k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 209 Do ownto own Strategy Fund d (11%) (11% %) Downtown To Tourism ourism Fund d (50.7%) (50.7% %) Economic Ec cono omic c Develo Development opment Fund d (38 (38.3%) 8.3 3%) $1 $0.8 Millions $0.6 Downtown Strategy Fund Economic Development Fund Tourism Fund $0.4 $0.2 Downtown Strategy Fund $46,358 $54,623 FY 20 25 FY 20 24 02 3 FY 2 2 02 FY 2 FY 20 21 $0 $85,200 $90,200 5.9% Economic Development Fund $176,753 $306,816 $229,630 $315,293 37.3% Tourism Fund $144,535 $247,824 $354,029 $417,378 17.9% Town of Fountain Hills | Budget Book 2025 Page 210 (0.2% %) Utilities (0.2%) Sup pplies (0.9 9%) Supplies (0.9%) Meetings & Training (1.2% %) Meetings (1.2%) Maintenance Maintenanc ce & Repair Rep pair (8.7%) (8 8.7% %) Contrac Contractual ctual Servic Services ces (53 (53.5%) 3.5% %) Payroll Payro oll Exp Expenses penses (3 (34.8%) 34.8 8%) $1 $0.8 Transfers Out Capital Expenditures Equipment/Improvemen Dues & Memberships Internal Service Utilities Supplies Meetings & Training Maintenance & Repair Payroll Expenses Contractual Services Millions $0.6 $0.4 $0.2 25 FY 20 24 FY FY 20 20 23 22 20 FY FY 20 21 $0 Expense Objects Payroll Expenses $190,050 Town of Fountain Hills | Budget Book 2025 $217,803 $261,513 $286,525 9.6% Page 211 Dues & Memberships Dues & Memberships $5,209 $9,470 $1,854 $1,854 0% $8,385 $3,275 $9,820 $9,820 0% $14,747 $77,897 $71,905 $71,905 0% $0 $0 $2,050 $2,050 0% $143,974 $172,061 $311,429 $440,429 41.4% $3,090 $29,091 $7,280 $7,280 0% $0 $43 $1,000 $1,000 0% $2,193 $2,283 $2,008 $2,008 0% $0 $97,340 $0 $0 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Transfers Out Transfers Out Town of Fountain Hills | Budget Book 2025 Page 212 - Retain existing businesses and attract new ones Supporting Task - Develop and promote an effective brand image to prospective businesses and residents 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. Supporting Task - Continue to maintain an economic development webpage and add a business metrics database - 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 Supporting Task - Form a business professional advisory group - 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 Town of Fountain Hills | Budget Book 2025 Page 213 Chief Financial Of{cer The Finance Division provides ef{cient and cost effective {nancial oversight of both the short and long-term components of the Town's functions. The division strives to be proactive in providing {nancial 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. (1.13% vs. prior year) 1,000k 800k 600k 400k 200k 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 214 emb bership ps (0.4 4%) Dues & M Memberships (0.4%) Maintenance M aintenanc ce & Rep Repair pair (0.4% (0.4%) %) Meetings M eetings & Training (0.7% (0.7%) %) Internal Servic Service ce (0.7%) Sup pplies (1.4%) (1.4 4%) Supplies Contractual C ontrac ctual Services Servic ces (18 (18.6%) 8.6% %) Payro Payroll oll Expenses Exp penses (77.8 (77.8%) 8%) $1 $0.8 $0.6 Millions Equipment/Improvemen Dues & Memberships Maintenance & Repair Meetings & Training Internal Service Supplies Contractual Services Payroll Expenses $0.4 $0.2 25 FY 20 24 FY FY 20 20 23 22 20 FY FY 20 21 $0 Expense Objects Payroll Expenses $447,197 Town of Fountain Hills | Budget Book 2025 $450,700 $569,041 $606,625 6.6% Page 215 Dues & Memberships Dues & Memberships $2,393 $2,983 $2,745 $2,805 2.2% $4,900 $3,107 $5,125 $5,125 0% $9,205 $34,025 $38,850 $3,200 -91.8% $134,324 $167,355 $138,053 $144,790 4.9% $6,355 $3,017 $11,120 $11,120 0% $378 $826 $0 $0 0% $6,291 $5,812 $5,676 $5,676 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Town of Fountain Hills | Budget Book 2025 Page 216 - Maintain transparency by communicating the Town’s {nances to the public Supporting Task - Hold public meetings twice a year, separate from council meetings, to present the Town’s {nances - Promote the long-term {nancial health and stability of the Town Supporting Task - Produce and publish a {ve-year {nancial plan with revenue and expenditure forecasts Supporting Task - Update the current Facilities Reserve Study to identify lifecycle replacement and repair of facilities and infrastructure Supporting Task - Utilize the services of an experienced grant researcher and writer - Periodically review Town services to identify opportunities for improving ef{ciency and effectiveness Supporting Task - Conduct a feasibility analysis of government services provided by the Town Supporting Task - Promote e-government and electronic transactions to improve customer convenience and operational ef{ciencies - 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 {xed assets Town of Fountain Hills | Budget Book 2025 Page 217 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. (8.62% vs. prior year) 600k 500k 400k 300k 200k 100k 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 218 Internal Servic Service ce (0.3% (0.3%) %) Dues & Memberships Memb bers ship ps (0.4%) (0.4 4%) Maintenance M aintenanc ce & R Repair ep pair (1.8 (1.8%) 8% ) Supplies Sup pplies (2.6 (2.6%) 6%) Meeting gs & Training g (5.4 4%) Meetings (5.4%) Contractual C ontrac ctual Services Servic ces (12.4 (12.4%) 4%) Payro Payroll oll Exp Expenses penses (77% (77%) %) $0.6 $0.5 Millions $0.4 Equipment/Improvemen Internal Service Dues & Memberships Maintenance & Repair Supplies Meetings & Training Contractual Services Payroll Expenses $0.3 $0.2 $0.1 25 FY 20 24 FY FY 20 20 23 22 20 FY FY 20 21 $0 Expense Objects Payroll Expenses $192,935 Town of Fountain Hills | Budget Book 2025 $211,445 $343,655 $378,494 10.1% Page 219 Dues & Memberships Dues & Memberships $507 $604 $8,633 $1,969 -77.2% $627 $5,551 $31,047 $26,770 -13.8% $4,136 $8,509 $3,549 $8,950 152.2% $17,218 $28,338 $50,753 $60,894 20% $3,822 $6,834 $12,070 $12,820 6.2% $0 $0 $1,200 $0 -100% $1,991 $2,328 $1,458 $1,458 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Town of Fountain Hills | Budget Book 2025 Page 220 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 ef{cient disposition of criminal cases prosecuted in the Municipal Court. (0.00% vs. prior year) 350k 300k 250k 200k 150k 100k 50k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 221 Contrac Contractual ctual Services Servic ces (100% (100%) %) $0.35 $0.3 Millions $0.25 $0.2 Dues & Memberships Contractual Services $0.15 $0.1 $0.05 5 02 FY 2 4 02 FY 2 20 23 FY FY 20 22 FY 20 21 $0 Expense Objects Dues & Memberships Town of Fountain Hills | Budget Book 2025 Page 222 Dues & Memberships $0 $35 $0 $0 0% $288,003 $295,023 $308,600 $308,600 0% Contractual Services Contractual Services Town of Fountain Hills | Budget Book 2025 Page 223 The mission of the Community Relations/Public Information Of{ce is to be the trusted source of information by accurately communicating news and information to Fountain Hills' citizens, elected of{cials, customers, employees, and news media via internal and external communication sources. (5.02% vs. prior year) 300k 250k 200k 150k 100k 50k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 224 Memb bership ps (0.2%) (0.2% %) Dues & Memberships Internal Servic Service ce (0.4% (0.4%) %) Sup pplies (0.4 4%) Supplies (0.4%) Meetings (0.4%) Meeting gs & Training (0.4 4% ) Maintenance Maintenanc ce & Repair Rep pair (12.7%) (12.7% %) Contractual C ontrac ctual Servic Services ces (20.6 (20.6%) 6%) Payro Payroll oll Expenses Exp penses (65.3% (65.3%) %) $0.3 $0.25 Millions $0.2 Equipment/Improvemen Dues & Memberships Internal Service Meetings & Training Supplies Maintenance & Repair Contractual Services Payroll Expenses $0.15 $0.1 $0.05 FY FY FY 20 20 20 23 24 25 $0 Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2025 $0 $132,392 $146,299 $155,917 6.6% Page 225 Dues & Memberships Dues & Memberships $0 $466 $0 $500 N/A $0 $1,827 $1,000 $1,000 0% $0 $29,003 $30,310 $30,310 0% $0 $62,564 $47,917 $49,217 2.7% $0 $396 $1,000 $1,000 0% $0 $1,495 $0 $0 0% $0 $1,112 $857 $857 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service - Retain existing businesses and attract new ones Supporting Task - Develop and promote an effective brand image to prospective businesses and residents - Maintain transparency by communicating the Town’s {nances to the public Supporting Task - Conduct a regularly occurring community survey in order to track satisfaction levels with Town services Town of Fountain Hills | Budget Book 2025 Page 226 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. (5.72% vs. prior year) 175k 150k 125k 100k 75k 50k 25k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 227 Contractual C ontrac ctual Services Servic ces (0.1% (0.1%) %) Meeting gs & Training (0.1%) (0.1% %) Meetings Servic ce (0.6 6%) Internal Service (0.6%) Maintenance Maintenanc ce & Rep Repair pair (9 (9.8%) 9.8 8%) Payro Payroll oll Expenses Exp penses (8 (89.3%) 89.3% %) $0.175 $0.15 Millions $0.125 Dues & Memberships Supplies Equipment/Improvemen Meetings & Training Contractual Services Internal Service Maintenance & Repair Payroll Expenses $0.1 $0.075 $0.05 $0.025 FY 20 25 24 FY FY 20 20 23 22 FY 20 FY 20 21 $0 Expense Objects Payroll Expenses $111,339 Town of Fountain Hills | Budget Book 2025 $113,516 $125,079 $133,148 6.5% Page 228 Dues & Memberships Dues & Memberships $0 $14,568 $0 $0 0% $219 $0 $200 $200 0% $0 $0 $14,570 $14,570 0% $184 $66 $200 $200 0% $810 $0 $0 $0 0% $897 $835 $917 $917 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Town of Fountain Hills | Budget Book 2025 Page 229 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 of{cial postings, notices and related publications meet legal compliance. (32.57% vs. prior year) 350k 300k 250k 200k 150k 100k 50k 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 230 Dues & M Memberships emb bership ps (0.3 (0.3%) 3%) Internal Servic Service ce (0.5% (0.5%) %) Meetings & Training g (1.6%) (1.6% %) Maintenanc ce & Repair Rep pair (2%) Maintenance Contractual C ontrac ctual Servic Services ces (3 (38.5%) 38.5% %) Payro Payroll oll Expenses Exp penses (56 (56.9%) 6.9 9% ) The Town will be holding a primary and general election for Mayoral and Council Member seats, which will required increased expenditures for contractual services during Fiscal Year 2025. $0.35 $0.3 Millions $0.25 Equipment/Improvemen Supplies Dues & Memberships Internal Service Meetings & Training Maintenance & Repair Contractual Services Payroll Expenses $0.2 $0.15 $0.1 $0.05 Town of Fountain Hills | Budget Book 2025 FY 20 25 24 20 FY 23 20 FY 20 22 FY FY 20 21 $0 Page 231 Expense Objects Payroll Expenses $187,625 $148,416 $162,825 $174,168 7% $215 $383 $950 $950 0% $310 $145 $4,824 $4,824 0% $6,210 $14,891 $6,000 $6,000 0% $11,233 $21,141 $54,080 $117,980 118.2% $2 $454 $695 $695 0% $0 $0 $50 $50 0% $1,840 $1,757 $1,614 $1,614 0% Dues & Memberships Dues & Memberships Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Town of Fountain Hills | Budget Book 2025 Page 232 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. (5.85% vs. prior year) 600k 500k 400k 300k 200k 100k 0 FY2021 FY2022 Actual Town of Fountain Hills | Budget Book 2025 FY2023 Budgeted FY2024 FY2025 Over Budget Page 233 Maintenanc ce & Repair Rep pair (0.05%) (0.05% %) Maintenance Sup pplies (0.3%) (0.3% %) Supplies Internal Servic Service ce (0.5% (0.5%) %) Dues & Memberships Memb bership ps (0.9%) (0.9% %) Meetings Meeting gs & Training (1.9 (1.9%) 9% ) Payro Payroll oll Expenses Exp penses (96.4 (96.4%) 4% ) $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 5 02 FY 2 24 FY 2 FY 20 02 3 2 02 FY 2 FY 20 21 $0 Expense Objects Payroll Expenses $421,992 Town of Fountain Hills | Budget Book 2025 $529,864 $355,223 $375,646 5.7% Page 234 Dues & Memberships Dues & Memberships $2,068 $3,042 $3,000 $3,500 16.7% $5,311 $2,408 $6,615 $7,500 13.4% $4,228 $317 $200 $200 0% $55,377 $57 $80 $80 0% $1,137 $378 $1,410 $1,160 -17.7% $106 $0 $0 $0 0% $3,299 $2,051 $1,784 $1,784 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Town of Fountain Hills | Budget Book 2025 Page 235 - 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 - Promote the long-term {nancial health and stability of the Town Supporting Task - Utilize the services of an experienced grant researcher and writer - 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 Town of Fountain Hills | Budget Book 2025 Page 236 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. (-26.10% vs. prior year) 6M 5M 4M 3M 2M 1M 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 237 Technology Tec chno olo ogy Repl Rep pl Fund d (1.9%) (1.9 9%) General Fund d (98.1%) (9 98.1% %) Slowing revenue growth and increased spending for cost-of-living adjustments for staff resulted in a lower contingency amount within the General Government Department for Fiscal Year 2025. The Town also did not budget any expenditures within the Vehicle/Equipment Replacement Fund. These changes resulted in the decrease in Fiscal Year 2025 budgeted expenditures. $4 Millions $3 $2 Vehicle/Equip Repl Fund Technology Repl Fund General Fund $1 General Fund $884,814 Town of Fountain Hills | Budget Book 2025 $614,144 FY 2 02 5 24 FY 20 3 FY 20 2 20 22 FY FY 20 21 $0 $3,238,088 $2,532,053 -21.8% Page 238 Technology Repl Fund $43,971 $28,936 $50,000 $50,000 0% Vehicle/Equip Repl Fund $80,580 $39,602 $205,700 $0 -100% Town of Fountain Hills | Budget Book 2025 Page 239 Sup pplies (0.2%) (0.2% %) Supplies Utilities (1% (1%) %) Equipment/Improvemen Eq quip pment/Imp pro ovemen (1.7% (1.7%) %) Dues & Memberships (1.8%) Memb bership ps (1.8 8%) Contractual C ontrac ctual Services Servic ces (26 (26.3%) 6.3 3%) Conting Contingency genc cy (68.8%) (6 68.8 8%) $4 $3 Internal Service Capital Expenditures Damages/Vandalism Meetings & Training Maintenance & Repair Supplies Utilities Equipment/Improvemen Dues & Memberships Contractual Services Contingency Millions $2 $1 $0 20 25 FY 24 20 FY FY 20 23 22 20 FY FY 20 21 $-1 Expense Objects Dues & Memberships Town of Fountain Hills | Budget Book 2025 Page 240 Dues & Memberships $44,840 $44,279 $45,987 $46,038 0.1% $0 $0 $1,740 $1,740 0% $134,532 $1,747 $6,000 $6,000 0% $24,085 $20,523 $25,000 $25,000 0% $675,505 $538,743 $625,002 $679,717 8.8% $7,678 $8,562 $6,305 $6,305 0% $43,971 $31,960 $45,000 $45,000 0% $400 $0 $0 $0 0% -$2,226 -$2,735 -$4,288 -$4,288 0% $0 $0 $2,537,342 $1,776,541 -30% $80,580 $39,602 $205,700 $0 -100% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Damages/Vandalism Damages/Vandalism Internal Service Internal Service Contingency Contingency Capital Expenditures Capital Expenditures Town of Fountain Hills | Budget Book 2025 Page 241 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 traf{c, criminal traf{c and criminal misdemeanor offenses and violations of our Town Code and ordinances. The Court also has authority over speci{ed 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. Town of Fountain Hills | Budget Book 2025 Page 242 (5.25% vs. prior year) 700k 600k 500k 400k 300k 200k 100k 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 243 Special Sp pec cial R Revenue evenue Fund Funds ds (9 (9.1%) 9.1% %) General Fund d (9 (90.9%) 90.9 9%) $0.7 $0.6 Millions $0.5 $0.4 Special Revenue Funds General Fund $0.3 $0.2 $0.1 25 24 FY 20 FY 20 FY 20 23 02 2 FY 2 FY 2 02 1 $0 General Fund $408,115 $426,770 $495,409 $526,374 6.3% Special Revenue Funds $19,495 $15,929 $54,600 $52,500 -3.8% Town of Fountain Hills | Budget Book 2025 Page 244 Sup pplies (0.7% %) Supplies (0.7%) Meetings & Training g (1.5%) (1.5% %) Meetings Maintenance M aintenanc ce & Rep Repair pair (1.7% (1.7%) %) Contractual Services (3.2%) Contrac ctual Servic ces (3.2% %) Contingency C ontingenc cy (8 (8.6%) 8.6 6%) Payro Payroll oll Exp Expenses penses (8 (83.1%) 83.1% %) $0.7 $0.6 Millions $0.5 Capital Expenditures Dues & Memberships Equipment/Improvemen Internal Service Supplies Meetings & Training Maintenance & Repair Contractual Services Contingency Payroll Expenses $0.4 $0.3 $0.2 $0.1 5 02 FY 2 24 FY 2 FY 20 02 3 2 02 FY 2 FY 20 21 $0 Expense Objects Payroll Expenses $379,487 Town of Fountain Hills | Budget Book 2025 $393,147 $445,662 $480,762 7.9% Page 245 Dues & Memberships Dues & Memberships $1,329 $2,716 $677 $677 0% $1,132 $1,232 $8,405 $8,405 0% $5,592 $2,610 $11,610 $10,010 -13.8% $10,645 $11,390 $22,616 $18,481 -18.3% $5,053 $5,660 $3,939 $3,939 0% $7,431 $21,651 $3,260 $2,760 -15.3% $3,747 $4,292 $3,840 $3,840 0% $0 $0 $50,000 $50,000 0% $13,196 $0 $0 $0 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Contingency Contingency Capital Expenditures Capital Expenditures Town of Fountain Hills | Budget Book 2025 Page 246 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 traf{c 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. Town of Fountain Hills | Budget Book 2025 Page 247 (8.97% vs. prior year) 20M 15M 10M 5M 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 248 Environmental Enviro onmental Fund d (2.4%) (2.4% %) ce Fund ds (3.3%) (3 3.3% %) Internal Servic Service Funds d (10.2% %) General Fund (10.2%) Streets Fund d (4 (42.6%) 42.6 6%) Capital C ap pital Projects Pro ojec cts (41.4%) (4 41.4% %) $20 Millions $15 Environmental Fund Internal Service Funds General Fund Capital Projects Streets Fund $10 $5 25 FY 20 24 20 FY 20 23 FY 20 22 FY FY 2 02 1 $0 The Public Works Department has more planned Capital Projects for Fiscal Year 2025 compared to the prior year, which resulted in increased budgeted expenditures. General Fund $1,125,503 $1,336,419 $1,642,802 $1,702,310 3.6% Capital Projects $1,546,559 $2,157,591 $5,308,231 $6,885,000 29.7% Town of Fountain Hills | Budget Book 2025 Page 249 Streets Fund $3,268,623 $5,054,003 $7,048,280 $7,087,540 0.6% Environmental Fund $611,382 $386,571 $627,024 $404,804 -35.4% Internal Service Funds $867,619 $781,979 $634,000 $550,000 -13.2% Damages/Vandalism Damag ges/Vand dalism (0.2%) (0.2% %) Sup pplies (0.4%) (0.4 4%) Supplies Internal Servic Service ce (0.5% (0.5%) %) Utilities (2% (2%) %) Contingency C ontingenc cy (3.9 (3.9%) 9%) Contrac ctual Services Servic ces s (6 6.3% %) Contractual (6.3%) Payroll Payro oll Expenses Exp penses (9 (9.5%) 9.5% %) Cap Capital pital Exp Expenditures pend ditures (4 (41.4%) 41.4 4%) Maintenance Maintenanc ce & R Repair ep pair (35.4 (35.4%) 4%) Town of Fountain Hills | Budget Book 2025 Page 250 $20 Millions $15 Meetings & Training Equipment/Improvemen Dues & Memberships Damages/Vandalism Supplies Internal Service Utilities Contingency Contractual Services Payroll Expenses Maintenance & Repair Capital Expenditures $10 $5 FY FY FY 20 25 20 24 23 20 22 20 FY FY 20 21 $0 Expense Objects Payroll Expenses $1,127,888 $1,274,009 $1,473,746 $1,577,624 7% $12,364 $12,751 $28,225 $21,975 -22.1% $1,065 $2,527 $8,015 $9,490 18.4% $2,714,711 $4,517,937 $6,027,583 $5,879,083 -2.5% $365,137 $398,666 $334,863 $339,113 1.3% $755,393 $956,140 $1,055,816 $1,053,511 -0.2% Dues & Memberships Dues & Memberships Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Town of Fountain Hills | Budget Book 2025 Page 251 Supplies Supplies $33,474 $35,693 $62,493 $61,993 -0.8% $662,714 $251,376 $97,350 $21,850 -77.6% $13,214 $38,924 $40,900 $40,900 0% $81,844 $82,499 $89,115 $89,115 0% $0 $0 $650,000 $650,000 0% $1,651,882 $2,146,042 $5,392,231 $6,885,000 27.7% Equipment/Improvemen Equipment/Improvemen Damages/Vandalism Damages/Vandalism Internal Service Internal Service Contingency Contingency Capital Expenditures Capital Expenditures Town of Fountain Hills | Budget Book 2025 Page 252 - 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 {xed assets - 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 - Increase the ease and safety of multi-use aspects of Fountain Hills roads Supporting Task - The Fountain Hills Town Council Subcommittee on Pedestrian and Traf{c 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 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 2025 Page 253 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. Town of Fountain Hills | Budget Book 2025 Page 254 (19.73% vs. prior year) 2,000k 1,500k 1,000k 500k 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 255 Memb bership ps (0.4%) (0.4 4%) Dues & Memberships Sup pplies (0.7%) Supplies Meetings M eeting gs & Training g (1.2% (1.2%) %) Internal Servic Service ce (1.3%) (1.3 3% ) Capital C ap pital Exp Expenditures pend ditures (2.5% (2.5%) %) Maintenance M aintenanc ce & Repair (3.2% (3.2%) %) Contrac ctual Services Servic ces (4 4.5% %) Contractual (4.5%) Contingency C onting genc cy (6 (6.3%) 6.3% %) Payro Payroll oll Expenses Exp penses (79 (79.5%) 9.5% %) $1.75 $1.5 Millions $1.25 Equipment/Improvemen Utilities Dues & Memberships Supplies Meetings & Training Internal Service Capital Expenditures Maintenance & Repair Contractual Services Contingency Payroll Expenses $1 $0.75 $0.5 $0.25 FY 20 25 24 20 FY 23 20 FY 22 20 FY FY 20 21 $0 The Town Council authorized another Senior Building Inspector position during the Fiscal Year 2025 budget adoption, which increased budgeted expenditures for the Development Services Department. Town of Fountain Hills | Budget Book 2025 Page 256 Expense Objects Payroll Expenses $898,156 $993,849 $1,065,074 $1,254,608 17.8% $5,637 $3,199 $3,773 $5,773 53% $3,958 $3,660 $18,230 $18,230 0% $65,945 $40,375 $43,559 $50,759 16.5% $7,391 $9,100 $5,040 $5,040 0% $45,334 $147,851 $49,074 $70,574 43.8% $4,166 $2,926 $11,260 $11,260 0% $1,241 $774 $2,800 $2,800 0% $20,698 $19,966 $19,853 $19,853 0% $0 $0 $100,000 $100,000 0% $0 $0 $40,000 N/A Dues & Memberships Dues & Memberships Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Contingency Contingency Capital Expenditures Capital Expenditures Town of Fountain Hills | Budget Book 2025 Page 257 - Retain existing businesses and attract new ones Supporting Task - Identify ways to streamline the building permit process - 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 - 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 Town of Fountain Hills | Budget Book 2025 Page 258 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. Town of Fountain Hills | Budget Book 2025 Page 259 (10.50% vs. prior year) 8M 6M 4M 2M 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 260 Pub blic c Art Fund d (0.7%) (0.7% %) Public Capital C apital Pro Projects ojec cts Fund d (26 (26.5%) 6.5% %) General Fund d (72.8 (72.8%) 8%) $7 $6 Millions $5 $4 Park/Rec Dev Fee Public Art Fund Capital Projects Fund General Fund $3 $2 $1 20 25 24 FY 20 FY 20 23 FY 2 02 FY 2 FY 2 02 1 $0 General Fund $3,095,977 $3,303,758 $3,898,569 $4,202,955 7.8% Capital Projects Fund $2,034,285 $2,231,601 $1,285,700 $1,530,000 19% $0 $275,000 $0 $0 0% $22,468 $23,756 $41,761 $41,761 0% Park/Rec Dev Fee Public Art Fund Town of Fountain Hills | Budget Book 2025 Page 261 Meeting gs & Training g (0.5%) (0.5% %) Meetings Contingency C onting genc cy (0.6%) (0.6 6% ) Internal Servic Service ce (1.3 (1.3%) 3% ) Supplies (4.8%) Sup pplies (4 4.8 8%) Utilities (6.8 (6.8%) 8%) Pay Payroll yro oll Expenses Exp penses (3 (36.9%) 36.9 9%) Maintenanc ce & Repair Rep pair (7.3%) (7.3 3% ) Maintenance Contractual Co ontrac ctual Servic Services ces (14 (14.8%) 4.8 8%) Capital C ap pital Exp Expenditures pend ditures (26 (26.8%) 6.8 8% ) $7 $6 Millions $5 Transfers Out Damages/Vandalism Dues & Memberships Equipment/Improvemen Meetings & Training Contingency Internal Service Supplies Utilities Maintenance & Repair Contractual Services Capital Expenditures Payroll Expenses $4 $3 $2 $1 Town of Fountain Hills | Budget Book 2025 FY 20 25 FY 20 24 23 20 FY 20 22 FY FY 20 21 $0 Page 262 The Community Services Department has more planned Capital Projects for Fiscal Year 2025 compared to the prior year, which resulted in increased budgeted expenditures. Further, additional expenditures were budgeted for ongoing maintenance & repair at the Town's parks. Expense Objects Payroll Expenses $1,566,119 $1,667,818 $1,972,598 $2,129,273 7.9% $4,105 $5,436 $5,920 $6,020 1.7% $18,733 $18,028 $24,087 $28,987 20.3% $300,204 $308,724 $262,192 $418,692 59.7% $333,092 $337,342 $391,096 $391,319 0.1% $539,147 $541,187 $830,985 $853,758 2.7% $170,564 $188,222 $268,301 $276,516 3.1% $56,290 $106,851 $56,050 $11,050 -80.3% $11,563 $3,532 $2,100 $2,100 0% $69,870 $72,463 $76,001 $76,001 0% Dues & Memberships Dues & Memberships Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Damages/Vandalism Damages/Vandalism Internal Service Internal Service Town of Fountain Hills | Budget Book 2025 Page 263 Transfers Out Transfers Out $0 $275,000 $0 $0 0% $0 $0 $35,000 $35,000 0% $2,083,042 $2,309,512 $1,301,700 $1,546,000 18.8% Contingency Contingency Capital Expenditures Capital Expenditures - 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 Supporting Task - Work with local environmental organizations in strengthening our community’s connection with its natural surroundings - 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 {xed assets - Utilize services provided by other government agenciesand outside entities e.g. private companies, non-pro{t 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 Town of Fountain Hills | Budget Book 2025 Page 264 Fire Chief The Town of Fountain Hills Fire Department transitioned from a contracted vendor to in-house {re department in Fiscal Year 2024. Fiscal Year 2025 will commence the {rst full {scal year of Town-adminstered Fire and Emergency Medical Services for its citizens under the direction of Fire Chief Dave Ott. The Fire Department is responsible for EMS delivery and {re suppression within the Town limits. The Fire Department is also responsible for {re 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. Town of Fountain Hills | Budget Book 2025 Page 265 (1.88% vs. prior year) 6M 5M 4M 3M 2M 1M 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 266 g (0.4 4% ) Meetings & Training (0.4%) Sup pplies (1.3%) (1.3 3%) Supplies Maintenanc ce & R ep pair (1.8 8% ) Maintenance Repair (1.8%) Utilities (1.8 (1.8%) 8%) ce (3 3.8 8%) Internal Servic Service (3.8%) Equipment/Improvemen Eq quip pment/Imp pro ovemen (4%) (4 4%) Conting genc cy (5.5% %) Contingency (5.5%) Contractual C ontrac ctual Servic Services ces (6 (6.1%) 6.1% %) Payro Payroll oll Expenses Exp penses (75.2% (75.2%) %) $6 $5 Millions $4 Capital Expenditures Dues & Memberships Meetings & Training Supplies Maintenance & Repair Utilities Internal Service Equipment/Improvemen Contingency Contractual Services Payroll Expenses $3 $2 $1 FY 20 25 FY 20 24 23 FY 20 20 22 FY FY 20 21 $0 Expense Objects Payroll Expenses Town of Fountain Hills | Budget Book 2025 $0 $0 $2,262,906 $4,284,876 89.4% Page 267 Dues & Memberships Dues & Memberships $390 $500 $13,500 $8,000 -40.7% $245 $1,940 $15,450 $20,200 30.7% $53,869 $40,045 $83,110 $103,110 24.1% $37,502 $48,635 $50,040 $103,795 107.4% $792,723 $705,152 $2,217,831 $345,040 -84.4% $12,326 $11,149 $58,555 $72,855 24.4% $30,318 $21,561 $361,950 $230,500 -36.3% $199,561 $205,262 $214,243 $214,243 0% $0 $0 $312,240 $312,240 0% $0 $56,945 $0 $0 0% Meetings & Training Meetings & Training Maintenance & Repair Maintenance & Repair Utilities Utilities Contractual Services Contractual Services Supplies Supplies Equipment/Improvemen Equipment/Improvemen Internal Service Internal Service Contingency Contingency Capital Expenditures Capital Expenditures Town of Fountain Hills | Budget Book 2025 Page 268 District 7 Commander The Maricopa County Sheriff's Of{ce 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, nineteen deputies and six sergeants are assigned to patrol. In addition, one deputy is assigned as the School Resource Of{cer. Town of Fountain Hills | Budget Book 2025 Page 269 (-2.26% vs. prior year) 8M 6M 4M 2M 0 FY2021 FY2022 FY2023 Actual Town of Fountain Hills | Budget Book 2025 FY2024 FY2025 Budgeted Page 270 Supplies Sup pplies (0.001% (0.001%) %) Maintenance M aintenanc ce & R Repair ep pair (0.02% (0.02%) %) Damages/Vandalism Damages/Vand dalism (0.2% (0.2%) %) Contrac Contractual ctual Services Servic ces (9 (99.8%) 99.8 8% ) $7 $6 Millions $5 $4 Supplies Maintenance & Repair Damages/Vandalism Contractual Services $3 $2 $1 25 FY 20 24 20 FY FY 20 23 22 FY 20 FY 20 21 $0 Expense Objects Maintenance & Repair Town of Fountain Hills | Budget Book 2025 Page 271 Maintenance & Repair $0 $0 $1,296 $1,296 0% $4,044,580 $4,574,193 $6,377,259 $6,232,580 -2.3% $0 $0 $40 $40 0% $0 $0 $10,000 $10,000 0% Contractual Services Contractual Services Supplies Supplies Damages/Vandalism Damages/Vandalism Town of Fountain Hills | Budget Book 2025 Page 272 Town of Fountain Hills | Budget Book 2025 Page 273 Community Services (18%) $1,530,000.00 Capital Project Fund (600) (69%) $5,812,500.00 Public Works (82%) $6,885,000.00 Parks Development Fee Fund (740) (11%) $950,000.00 Special Revenue (400) (20%) $1,652,500.00 TOTAL $8,415,000.00 TOTAL $8,415,000.00 The total cost to the Capital Project's fund balance will be $5.8M with the remainder provided by other Town Funds or external federal and state grants. Capital Costs (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $8,415,000.00 $8,415,000.00 Page 274 The Avenue Linear Park has been a central focus for the downtown area. It is the desire of the groups that own businesses in the area for the park to have more shaded sitting areas in hopes that prospective clients will stay longer and visit... Pickleball is the fastest growing sport in the United States. It is also the fastest growing sport in Fountain Hills. The town built the {rst town owned courts two years ago and they were an instant success. Four Peaks Park... Golden Eagle Park is one of the Town's most used parks. Since 2015 the parks department has replaced two thirds of the playground. The remaining third of the playground was installed 25 years ago. It is long passed its useful... The Panorama Drive Storm Drain Project was completed in FY23, That project addressed the low-lying, Town-owned, parcel of land at the southeast corner of Panorama Drive and El Lago Boulevard by {lling and leveling the land. For the last... Pleasantville Park is a town-owned property that is about one acre in size on the corner of Bainbridge and Golden Eagle Blvd. It has been designated as a future park in the Community Services Master Plan. Staff is recommending using... 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... Town of Fountain Hills | Budget Book 2025 Page 275 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... This is a multi-year project that will address storm water related issues within the Courtside Villas development. For FY25, design and installation of a new catch basin on Love Court with a new connecting storm pipe through an existing... This project will design and construct drainage improvements at the Fountain Hills Boulevard crossing of Legend Wash. This is currently a low-|ow crossing, and the proposed improvement will elevate the roadway and install a culvert or drainage... This project will design and construct drainage channel improvements, including modi{cation of trash racks on Golden Eagle dam inlets, construction of |oodwalls, sediment drop basins, grouted riprap, irrigation & electrical relocation,... The Town owns and maintains 10,000 linear feet of guardrail. Due to Federal guidelines changing in 2014, several segments of pre and post-incorporation guardrail are no longer in compliance with Federal highway standards. In 2022, an assessment of... This project is an annual program which will improve low-|ow roadway crossings at Washes throughout the Town. There are approximately 30 of these crossings within the Town, and this program will include design and construction of pipes,... This project will design and construct pedestrian crosswalks and associated signage where appropriate town-wide. In addition to the crosswalk striping, ADA-compliant curb ramps and refuge islands will be constructed where it is... This project will design and construct the {rst phase of the 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... The widening of Shea Boulevard between Palisades Boulevard and Technology Drive began several years ago, and is being completed in phases. Currently, there is a separate project (Phase 1) that is completing construction on 1 additional... This project will design and construct sidewalks to in{ll gaps between existing sidewalks, complete full street block sidewalk lengths, connect to existing pedestrian generators (including schools, parks, churches, and commercial areas), and for... 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 of Fountain Hills | Budget Book 2025 Page 276 This project will construct Town-wide stormwater infrastructure maintenance and repair, including pipe cleaning, inspecting, maintenance and treatments, and installation of pipe linings. This project will fabricate and install way-{nding signs at strategic locations throughout the Town to help direct visitors to public amenities, parks, lodging and business areas. During FY23, an engineering {rm performed structural calculations... Town of Fountain Hills | Budget Book 2025 Page 277 Town of Fountain Hills | Budget Book 2025 Page 278 Town of Fountain Hills | Budget Book 2025 Page 279 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... This is a multi-year project that will address storm water related issues within the Courtside Villas development. For FY25, design and installation of a new catch basin on Love Court with a new connecting storm pipe through an existing... This project will design and construct drainage improvements at the Fountain Hills Boulevard crossing of Legend Wash. This is currently a low-|ow crossing, and the proposed improvement will elevate the roadway and install a culvert or drainage... This project will design and construct drainage channel improvements, including modi{cation of trash racks on Golden Eagle dam inlets, construction of |oodwalls, sediment drop basins, grouted riprap, irrigation & electrical relocation,... The Town owns and maintains 10,000 linear feet of guardrail. Due to Federal guidelines changing in 2014, several segments of pre and post-incorporation guardrail are no longer in compliance with Federal highway standards. In 2022, an assessment of... This project is an annual program which will improve low-|ow roadway crossings at Washes throughout the Town. There are approximately 30 of these crossings within the Town, and this program will include design and construction of pipes,... This project will design and construct pedestrian crosswalks and associated signage where appropriate town-wide. In addition to the crosswalk striping, ADA-compliant curb ramps and refuge islands will be constructed where it is... This project will design and construct the {rst phase of the 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... The widening of Shea Boulevard between Palisades Boulevard and Technology Drive began several years ago, and is being completed in phases. Currently, there is a separate project (Phase 1) that is completing construction on 1 additional... This project will design and construct sidewalks to in{ll gaps between existing sidewalks, complete full street block sidewalk lengths, connect to existing pedestrian generators (including schools, parks, churches, and commercial areas), and for... 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 of Fountain Hills | Budget Book 2025 Page 280 This project will construct Town-wide stormwater infrastructure maintenance and repair, including pipe cleaning, inspecting, maintenance and treatments, and installation of pipe linings. This project will fabricate and install way-{nding signs at strategic locations throughout the Town to help direct visitors to public amenities, parks, lodging and business areas. During FY23, an engineering {rm performed structural calculations... The Avenue Linear Park has been a central focus for the downtown area. It is the desire of the groups that own businesses in the area for the park to have more shaded sitting areas in hopes that prospective clients will stay longer and visit... Pickleball is the fastest growing sport in the United States. It is also the fastest growing sport in Fountain Hills. The town built the {rst town owned courts two years ago and they were an instant success. Four Peaks Park... Golden Eagle Park is one of the Town's most used parks. Since 2015 the parks department has replaced two thirds of the playground. The remaining third of the playground was installed 25 years ago. It is long passed its useful... The Panorama Drive Storm Drain Project was completed in FY23, That project addressed the low-lying, Town-owned, parcel of land at the southeast corner of Panorama Drive and El Lago Boulevard by {lling and leveling the land. For the last... Pleasantville Park is a town-owned property that is about one acre in size on the corner of Bainbridge and Golden Eagle Blvd. It has been designated as a future park in the Community Services Master Plan. Staff is recommending using... 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... Town of Fountain Hills | Budget Book 2025 Page 281 Town of Fountain Hills | Budget Book 2025 Page 282 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. As of Fiscal Year 2024 year-end, the Town continues to not have any outstanding debt. 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, arti{cial lighting, parks, open space, public safety, law enforcement, {re 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. Debt limit $ 35,603,580 $ 37,800,780 $ 40,238,671 0 0 0 0 $ 35,603,580 $ 37,800,780 $ 40,238,671 $ 49,892,806 - - - - $ 118,678,601 $ 126,002,599 $ 134,128,903 $ 166,309,355 0 0 0 0 $ 118,678,601 $ 126,002,599 $ 134,128,903 $ 166,309,355 as a percentage of debt limit - - - - Net Assessed Full Cash Value $ 593,393,005 $ 630,012,994 $ 670,644,516 $ 831,546,774 Total applicable to limit Legal debt margin $ 49,892,806 Total net debt applicable to the limit as a percentage of debt limit Debt limit Total applicable to limit Legal debt margin Total net debt applicable to the limit Town of Fountain Hills | Budget Book 2025 Page 283 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 {scal year 2025. 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. There have been four bond issues (issued as General Obligation bonds) that were approved for speci{c purposes: The {rst two CFD bond issues in 1996 (refunded in 2005) were to acquire certain public infrastructure bene{ting the District, speci{cally 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 re{nanced 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 {nal payment on the fourth issue was made on 7/1/2021. As a result, a secondary property tax will not be assessed for {scal year 2025. Town of Fountain Hills | Budget Book 2025 Page 284 Town of Fountain Hills | Budget Book 2025 Page 285 Town of Fountain Hills | Budget Book 2025 Page 286 Town of Fountain Hills | Budget Book 2025 Page 287 Deputy Town Manager/Community Services Director $ 146,015 Deputy Town Manager/Administrative Services Director 146,015 Chief Financial Of{cer 146,015 Public Works Director 136,466 Development Services Director 136,466 Town Clerk 127,538 Community Services Director 127,538 Economic Development Director 127,538 Chief Technology Administrator 121,336 Town Engineer 119,600 Community Relations Director 119,600 Assistant Town Engineer 101,666 Court Administrator 99,878 Chief Building Of{cial/Plans Examiner 88,353 Recreation Manager 87,279 Parks Superintendent 87,279 Community Center Manager 87,279 Senior Accountant 87,279 Procurement Administrator 87,279 Streets Superintendent 86,499 Senior Planner 86,145 Human Resources Analyst 76,285 Facilities Supervisor 75,358 Senior Recreation Program Coordinator 75,358 Volunteer Supervisor 75,358 Parks Supervisor 75,358 Executive Assistant to Town Manager/Council 72,471 Management Analyst 72,286 Accountant 66,895 Court Operations Coordinator 66,895 Community Center Program Coordinator 66,895 Operations Coordinator - Community Center 66,895 Recreation Program Coordinator 66,895 Senior Code Enforcement Of{cer 66,895 Town of Fountain Hills | Budget Book 2025 $ 208,801 208,801 208,801 195,146 195,146 182,379 182,379 182,379 173,510 171,028 171,028 145,382 142,826 126,345 124,809 124,809 124,809 124,809 124,809 123,694 123,187 109,088 107,762 107,762 107,762 107,762 103,634 103,369 95,660 95,660 95,660 95,660 95,660 95,660 Page 288 Senior Building Inspector Information Technology Support Specialist GIS Technician/CAD Operator Civil Engineer Inspector Bene{ts and Payroll Specialist Executive Assistant Code Enforcement Of{cer Senior Maintenance Technician Senior Facilities Maintenance Technician Park Operations Lead Street Maintenance Technician II 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 2025 $ 35.79 34.99 34.15 31.32 29.39 27.83 27.83 27.15 27.15 27.15 25.11 25.11 24.45 23.83 23.83 23.83 22.77 22.77 22.77 22.05 21.56 21.56 21.56 19.65 19.19 19.19 19.19 17.73 $ 51.18 50.04 48.83 44.79 42.03 39.80 39.80 38.82 38.82 38.82 35.91 35.91 34.96 34.08 34.08 34.08 32.56 32.56 32.56 31.53 30.83 30.83 30.83 28.10 27.44 27.44 27.44 25.35 Page 289 Town of Fountain Hills | Budget Book 2025 Page 290 Pro/Con Argument Fee Campaign Finance - Late Filing Fee $100.00 per request $10.00 per business day 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 $15.00 $30.00 $15.00 $20.00 $10.00 $800.00 per hour per hour per hour per hour per hour |at fee $1,500.00 |at fee $22.50 $40.00 $20.00 $30.00 $15.00 $1,350.00 per hour per hour per hour per hour per hour |at fee $2,350.00 |at fee 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 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 Town of Fountain Hills | Budget Book 2025 $25.00 plus $200 deposit per box per day $25.00 plus $200 deposit per box per day $15.00 per hour per {eld $30.00 per {eld $500.00 per {eld $10.00 per hour $30.00 per use $25.00 per use $20.00 per permit $300.00 per half hour $40.00 per hour per staff member Page 291 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 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 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 Resident Non - Resident Town of Fountain Hills | Budget Book 2025 $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 $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 $25.00 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 292 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-Pro{t 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-Pro{t: 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-Suf{cient Funds (checks returned to Court) Public Defender Jail Reimbursement Jury Costs (assessed if jury trial canceled within {ve days of trial) Civil Traf{c Default Warrant Diversion Program Rescheduling Court Clerk Town of Fountain Hills | Budget Book 2025 $500.00 based on event size $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 $2,500.00 $3,500.00 half day/full day full day full day $750.00/$1,400.00 $2,500.00 $3,500.00 half day/full day full day 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 $50.00 per incident $65.00 per warrant issued $22.00 per incdent $28.00 per request (ARS 22-281) Page 293 Court User Public Records Search Certi{ed Copies 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 noti{cations) Noti{cation fee (for all actions requiring mailed noti{cations) 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 Veri{cation Letter Town of Fountain Hills | Budget Book 2025 $10.00 per charge $28.00 per name (ARS 22281) $28.00 per copy (ARS 22281) $50.00 $1,530.00 $280.00 $680.00 for {rst 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 {rst 5 acres plus $500.00 per acre thereafter $3,760.00 for the {rst 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 {rst 5 acres plus $725.00 per acre thereafter $1,850.00 for the {rst 5 acres plus $370.00 per acre thereafter $1,150.00 plus County Fees (3) $2,045.00 for the {rst 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 noti{cation $50.00 $325.00 plus $100.00 per façade $1,190.00 for the {rst variance plus $300.00 for each additional variance $280.00 per ordinance per request per permit per permit per veri{cation Page 294 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 {rst 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 Certi{cate 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 (1) Plus actual newspaper posting costs (2) Plus $5 per mailing label (3) Minimum $150 recording fee 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 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 2025 $0.80 $0.65 per request per hour per square foot per square foot Page 295 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/Modi{ed) Sign Permit, 32 or greater square feet (New/modi{ed) 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 Of{cial/Fire Marshall Single Family Residential Multi - Family Residential Commercial Of{ce Institutional Industrial $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 $3,973.00 $2,537.00 $3.82 $2.45 $2.86 $1.29 per review per request per dwelling per dwelling per square foot per square foot per square foot per square foot (Above fees are split between Parks & Recreation, Fire, and Streets development fees. See Resolution for allocations.) 8 1/2" x 11" 11" x 17" Street/Index Map "Typical" 11" x 17" Aerial Site Plan Town of Fountain Hills | Budget Book 2025 $3.00 $5.00 $18.00 per map per map per map Page 296 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 Easement or Right-of-Way Abandonment $730.00 $350.00 per request per request $60.00 $1,610.00 per request per request Hillside Protection Recon{guration 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) Residential Automatic Sprinkler System Plan Review/Inspection Commercial Automatic Sprinkler System Plan Review/Inspection Commercial Auto Sprinkler System Modi{cation Plan Review/Inspection Commercial Hood System Plan Review/Inspection Commercial Fire Alarm System Plan Review/Inspection Commercial Fire Alarm System Modi{cation 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) Inter-Agency Educational Charges Fire Dept Personnel - 4 hour minimum $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 {rst 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 Actual Cost $52.00 per request pre-paid per hour Inspection fee Reinspection fee $340.00 $340.00 per hour per inspection Notarization Af{x Town Seal Returned Check Fee Convenience Fee - credit card payment Art Commission $2.00 $5.00 $50.00 $4.00 $35.00 per request per request per check per transaction per transaction Photocopies 8 1/2 x 11 Photocopies 8 1/2 x 14 Photocopies 11 x 17 $0.65 $0.70 $0.75 per page per page per page Town of Fountain Hills | Budget Book 2025 Page 297 License Report (Non - Commercial Use) License Report (Commercial Use) $30.00 CD or hard copy $30.00 CD or hard copy New Business License $50.00 per application and {rst year fee - nonrefundable $35.00 per renewal Annual renewal fee for business within the Town limits Annual renewal fee for business without a {xed 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 {xed place of business Duplicate Business License Veri{cation of License Letter First and Second Third Fourth Fifth and Sixth Seventh or more 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 Town of Fountain Hills | Budget Book 2025 $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 {ve $50.00 for SWF over {ve $100.00 per SWF up to {ve $50.00 per SWF 6 - 20 sites Page 298 Applications for new, replacement or modi{ed utility poles NOT subject to zoning review Applications for new, replacement or modi{ed utility poles and collocation of wireless facilities subject to zoning review $750.00 per application $1,000.00 per application Person Transfer Fee Location Transfer Fee Probate/Will Assignment/Divorce Decree Extension of Premise Sampling Permit Acquisition of Control/Restructure/Agent Change $200.00 $200.00 $200.00 $200.00 $200.00 $200.00 per request per request per request per request per request per request 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 $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 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 $0.00 Annual Registration Fee $250.00 per year 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. $250.00 Base fee $55.00 $45.00 $35.00 $25.00 $15.00 $10.00 $4.00 $2.50 per linear foot per linear foot per linear foot per linear foot per linear foot per linear foot per linear foot per square yard $5.50 $4.50 $3.50 $2.50 per square foot per square foot per square foot per square foot Town of Fountain Hills | Budget Book 2025 Page 299 Newly paved or overlayed 4 - 5 yrs. Newly paved or overlayed 5 - 6 yrs. Slurry or chip sealed 0 - 2 years Adjustment (MH, valve, monument, etc.) Striping Lane Markers Stop Bars Crosswalks RPMs Seal-Coat 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 Modi{cations 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 Traf{c 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 2025 $1.50 $1.00 $5.00 $500.00 $3.00 $175.00 $3.00 $3.00 $7.00 $3.00 $200.00 $2.25 $220.00 $1.50 $145.00 $145.00 $145.00 $145.00 $1.45 $2.70 $2.70 $1.70 $1.45 $145.00 $1.45 $145.00 $2.00 $1.45 $1.70 $145.00 $1.45 $1.45 $1.45 $1.45 $2.00 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 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 per square foot per square foot per square foot each per linear foot each per square foot per square foot each per square yard per square foot each per linear foot each each each each per square foot per linear foot per linear foot per linear foot per linear foot each per linear foot each per linear foot per linear foot per linear foot each per linear foot per square yard per square foot per linear foot per cubic yard |at fee n/a per request per sheet per incident per incident per incident Page 300 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 Traf{c 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 Fee, per sign $60.00 per request Application Fee and Sign $300.00 per application $2.00 per hour Charging Station Fee - 2 hour maximum Town of Fountain Hills | Budget Book 2025 Page 301 Town of Fountain Hills | Budget Book 2025 Page 302 Town of Fountain Hills | Budget Book 2025 Page 303 Town of Fountain Hills | Budget Book 2025 Page 304 Town of Fountain Hills | Budget Book 2025 Page 305 Town of Fountain Hills | Budget Book 2025 Page 306 This requests information is generated from , Adopted Version. Kevin Snipes, Community Services Director 07/01/2024 06/30/2025 Community Services Capital Improvement P3059 The Avenue Linear Park has been a central focus for the downtown area. It is the desire of the groups that own businesses in the area for the park to have more shaded sitting areas in hopes that prospective clients will stay longer and visit area businesses. This will be a multi-year park improvement similar to the ones done at Four Peaks Park that will include improving the parks' usability with this in mind. Improvements will include new shade structures, picnic tables, replacing power outlets, eliminating the need for spider boxes, and additional landscaping. Staff is recommending $200,000 for 3 years for a total of $600,000 Sissoo tree roots are very invasive and are causing lifting damage to the brick paver walkway down the center of the Avenue Linear Park. This is creating trip hazards through the walkway that require many repairs yearly. Staff is recommending cutting the roots at the edge of the walkway and installing a root barrier to help eliminate the root damage to the walkway. This request is for $35,000 to help mitigate this issue. Shade Canopies Spider Box Improvement Maintain current infrastructure and prepare for emerging trends Town of Fountain Hills | Budget Book 2025 Page 307 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $600,000.00 $600,000.00 Page 308 Capital Project Fund (600) (100%)$600,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $600,000.00 Page 309 This requests information is generated from , Adopted Version. Kevin Snipes, Community Services Director 07/01/2024 06/30/2025 Community Services Capital Improvement P3058 Pickleball is the fastest growing sport in the United States. It is also the fastest growing sport in Fountain Hills. The town built the {rst town owned courts two years ago and they were an instant success. Four Peaks Park currently has three courts and the recommendation is to build three more courts next to the original courts. Staff is recommending $180,000 to build the courts. Court Location Pickleball New Construction Improve public health, well-being, and safety of our community Town of Fountain Hills | Budget Book 2025 Page 310 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $180,000.00 $180,000.00 Page 311 Capital Project Fund (600) (100%) $180,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $180,000.00 Page 312 This requests information is generated from , Adopted Version. Kevin Snipes, Community Services Director 07/01/2024 06/30/2025 Community Services Capital Improvement P3061 Golden Eagle Park is one of the Town's most used parks. Since 2015 the parks department has replaced two thirds of the playground. The remaining third of the playground was installed 25 years ago. It is long passed its useful life expectancy and is now in need of replacement. Getting parts for equipment that is this old is not possible because they are no longer being manufactured. Staff is recommending $150,000 to replace the equipment that needs to be retired. Playground Improvement Maintain current infrastructure and prepare for emerging trends Town of Fountain Hills | Budget Book 2025 Page 313 Construction (33%) $50,000.00 Equipment/Furnishings (67%) $100,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $150,000.00 Page 314 Capital Project Fund (600) (100%) $150,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $150,000.00 Page 315 This requests information is generated from , Adopted Version. Kevin Snipes, Community Services Director 07/01/2024 06/30/2025 Community Services Capital Improvement P3057 The Panorama Drive Storm Drain Project was completed in FY23, That project addressed the low-lying, Town-owned, parcel of land at the southeast corner of Panorama Drive and El Lago Boulevard by {lling and leveling the land. For the last year, this portion of land, which measures approximately 600 feet long by 100 feet wide, (60,000 square feet) has not been unutilized. This project will design and construct a 6-foot meandering sidewalk with native biophyllic landscaping on the property. Panorama Drive and El Lago Boulevard New Construction Improve public health, well-being, and safety of our community The restoration of this area to vegetation with a new sidewalk trail will protect the ecological system and provide an invaluable resource for environmental bene{ts, including air {ltration and wildlife habitat. Town of Fountain Hills | Budget Book 2025 Page 316 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $250,000.00 $250,000.00 Page 317 Parks Development Fee Fund (740) (100%)$25 TOTAL Town of Fountain Hills | Budget Book 2025 $250,000.00 Page 318 Salaries/Bene{ts (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $2,000.00 $2,000.00 Page 319 This requests information is generated from , Adopted Version. Kevin Snipes, Community Services Director 07/01/2024 06/30/2025 Community Services Capital Improvement P3060 Pleasantville Park is a town-owned property that is about one acre in size on the corner of Bainbridge and Golden Eagle Blvd. It has been designated as a future park in the Community Services Master Plan. Staff is recommending using development fees to pay for the construction of the new park. The park location is approved by Dark Sky to be used by star gazers as well as being designed for classes for yoga, Ti Chi, meditation and other small classes and events. It will also have a small trail with educational plant identi{cation. Staff is requesting $700,000 for design and construction. New Construction Improve public health, well-being, and safety of our community Town of Fountain Hills | Budget Book 2025 Page 320 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $700,000.00 $700,000.00 Page 321 Parks Development Fee Fund (740) (100%)$70 TOTAL Town of Fountain Hills | Budget Book 2025 $700,000.00 Page 322 This requests information is generated from , Adopted Version. Kevin Snipes, Community Services Director 07/01/2023 06/30/2025 Community Services Capital Improvement 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 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. Maintain current infrastructure and prepare for emerging trends Town of Fountain Hills | Budget Book 2025 Page 323 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $50,000.00 $50,000.00 Page 324 Capital Project Fund (600) (100%) $50,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $50,000.00 Page 325 Town of Fountain Hills | Budget Book 2025 Page 326 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2022 06/30/2025 Public Works Capital Improvement F4037 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. Wet seals were applied to the storefront windows. In FY24, Phase II improvements consisted of addressing the slope of the exterior slab adjacent to the O'Flynn Room on the northeast side of the building, to change the direction of water |ow. Water now |ows away from the structure. A new storage room was erected as part of the project. In FY25, this proposed third phase of the Community Center Renovation will design and construct drainage systems to alleviate further moisture intrusion into the building, by addressing the adjacent |at areas on the south and east sides of the facility. Community Center Phase III Improvement Maintain current infrastructure and prepare for emerging trends Town of Fountain Hills | Budget Book 2025 Page 327 This construction will extend the life of the Community Center Facility, and will add resiliency to the structure. Construction (90%) $450,000.00 Design (10%) $50,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $500,000.00 Page 328 Capital Project Fund (600) (100%) $500,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $500,000.00 Page 329 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2024 06/30/2029 Public Works Capital Improvement D6066 This is a multi-year project that will address storm water related issues within the Courtside Villas development. For FY25, design and installation of a new catch basin on Love Court with a new connecting storm pipe through an existing easement will be constructed, and will tie into an existing storm pipe in Tract F. The existing storm pipe will be replaced and upgraded, and this will ultimately tie into the same system that Deuce Court drains into (the Deuce Court project was completed in FY23). Town staff will be applying for a Small Project Assistance Program (SPAP) grant from the Flood Control District of Maricopa County to offset the project cost, with a 75%/25% Flood Control District/Town share. New Drainage Infrastructure Improve public health, well-being, and safety of our community This project will provide protection against private properties from |ooding. The project has a direct bene{t to homeowners who have historically suffered |ood damage on their property. This project will also improve the drainage/standing water issues present within Courtside Villas during storm events, improving motorist safety. Town of Fountain Hills | Budget Book 2025 Page 330 Construction (83%) Design (17%) TOTAL Town of Fountain Hills | Budget Book 2025 $125,000.00 $25,000.00 $150,000.00 Page 331 Capital Project Fund (600) (25%) $37,500.00 Special Revenue (400) (75%) $112,500.00 TOTAL Town of Fountain Hills | Budget Book 2025 $150,000.00 Page 332 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2024 06/30/2026 Public Works Capital Improvement D6067 This project will design and construct drainage improvements at the Fountain Hills Boulevard crossing of Legend Wash. This is currently a low-|ow 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 |ooding 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 Fountain Hills Blvd / Legend Wash Crossing Drainage Improvements Drainage Improvement Improve public health, well-being, and safety of our community Town of Fountain Hills | Budget Book 2025 Page 333 Fountain Hills Boulevard is a 4-lane arterial roadway, and has been repeatedly inundated by storm water |ow overtopping the roadway during major storm events, causing road closures and impeding the ability of emergency vehicles to pass through this location. By diverting the |ow under the roadway, the Town will reduce the future risk of |ooding and road closures, and increase the safety of drivers and emergency personnel on this arterial road. Construction (85%) Design (15%) TOTAL Town of Fountain Hills | Budget Book 2025 $1,100,000.00 $200,000.00 $1,300,000.00 Page 334 Capital Project Fund (600) (25%) $325,000.00 Special Revenue (400) (75%) TOTAL Town of Fountain Hills | Budget Book 2025 $975,000.00 $1,300,000.00 Page 335 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 09/13/2018 06/30/2025 Public Works Capital Improvement D6057 This project will design and construct drainage channel improvements, including modi{cation of trash racks on Golden Eagle dam inlets, construction of |oodwalls, sediment drop basins, grouted riprap, irrigation & electrical relocation, walking path reconstruction and retaining wall construction. The Town is the recipient of grant funding through the Small Projects Assistance Program of the Flood Control District of Maricopa County (FCDMC). This grant funding will only be applied to the portion of the project that will improve the protection of the Golden Eagle Dam and the downstream residences. The FCDMC will fund 75% of the design and construction cost, up to $500,000, through June 30, 2023. The FCDMC estimated cost share is $90,750, with the Town match of $30,250, and is subject to change, maintaining the 75% / 25% FCDMC/Town proportional match. Drainage Improvement Long-term {nancial stability of community infrastructure, environmental, and social resources The Golden Eagle impoundment area receives storm runoff from three washes - Ashbrook Wash, Bristol Wash and Cloudburst Wash. The 100-year storm rainfall intensity values have increased in the northeastern area of Maricopa County. Runoff values have increased, due to increased upstream development. Runoff time of concentration has accelerated, due to increased upstream development. The net change as a result of noted changes above have increased the amount of |ow Town of Fountain Hills | Budget Book 2025 Page 336 entering the impoundment area (this includes the park improvement areas, ball {elds, picnic ramada area, etc.) and requires major modi{cations to the drainage courses. This project will reduce the risk of |ooding and damage to the ball{elds and park amenities, which has occurred in the past. Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $3,000,000.00 $3,000,000.00 Page 337 Capital Project Fund (600) (100%) $3,000,000.0 TOTAL Town of Fountain Hills | Budget Book 2025 $3,000,000.00 Page 338 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2022 06/30/2025 Public Works Capital Improvement S6068 The Town owns and maintains 10,000 linear feet of guardrail. Due to Federal guidelines changing in 2014, several segments of pre and post-incorporation guardrail are no longer in compliance with Federal highway standards. In 2022, an assessment of the Town's guardrails was performed, and this project will follow the recommendations of that assessment. In FY25, Maricopa County is replacing their existing guardrail on McDowell Mountain Road up to Milepost 2, which is mechanically tied to the Town's Guardrail south of that. The Town's 1,360 feet of guardrail on McDowell Mountain Road will be the initial focus of the Town's guardrail replacement in FY25. Approximately 300 wooden posts need to be replaced. Guardrail Replacement Other Improve public health, well-being, and safety of our community With FHWA's change in guidelines for guardrail, Town staff would like to be proactive in implementing guardrail improvements to meet FHWA and ADOT guidelines. Staff would like to seek HSIP and other applicable Grants to help with the funding of guardrail upgrades. Currently, guardrail within the Town does not meet the FHWA 31" minimum height requirements. ADOT's memo dated May 3, 2017 identi{ed existing guardrail 26.5" or lower in height shall be replaced when in conjunction with major pavement or roadway improvements. Guardrail along Palisades does not meet the speci{cations dictated in this ADOT memo, Palisades guardrail will be placed {rst on the priority list of guardrail upgrades. Staff is seeking approval and funding to apply for Federal grants to help fund guardrail improvements in order to meet FHWA guidelines. Town of Fountain Hills | Budget Book 2025 Page 339 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $285,000.00 $285,000.00 Page 340 Capital Project Fund (600) (100%) $285,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $285,000.00 Page 341 Other Impact (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $4,000.00 $4,000.00 Page 342 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2024 06/30/2025 Public Works Capital Improvement D6064 This project is an annual program which will improve low-|ow roadway crossings at Washes throughout the Town. There are approximately 30 of these crossings within the Town, and this program will include design and construction of pipes, culverts or other appropriate means to eliminate nuisance |ow laterally across the top of asphalt roads, and will reduce the depth of overtopping of roads during heavy |ow events. This program is intended to address and improve each of the crossings over a 20-year period. It is anticipated that the majority of these locations will meet criteria for potential grant funding from the Flood District of Maricopa County, through their Small Project Assistance Program (SPAP). This grant funding is planned to offset the Town's cost of design and construction of improvements. Low Flow Crossing Low Flow Crossing Drainage Improvement Maintain current infrastructure and prepare for emerging trends Addressing low-|ow crossings by allowing for the uninterrupted |ow of storm water below the road surface will reduce maintenance costs and associated sediment deposition cleanup at these locations throughout the Town. During colder months, the elimination of nuisance |ows across the top of the road will reduce the risk of freezing water on the surface and increase the safety of drivers, bicyclists and pedestrians. Town of Fountain Hills | Budget Book 2025 Page 343 Construction (75%) $750,000.00 Design (25%) $250,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $1,000,000.00 Page 344 Capital Project Fund (600) (85%) $850,000.00 Special Revenue (400) (15%) TOTAL Town of Fountain Hills | Budget Book 2025 $150,000.00 $1,000,000.00 Page 345 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2024 06/30/2025 Public Works Capital Improvement S7002 This project will design and construct pedestrian crosswalks and associated signage where appropriate town-wide. In addition to the crosswalk striping, ADA-compliant curb ramps and refuge islands will be constructed where it is suitable. Crosswalks in the Downtown area of Town will be the highest priority, followed by arterials, collectors and local roads. Other Improve public health, well-being, and safety of our community Pedestrian crossings and proper signage alert motorists to the possible presence of pedestrians, increasing awareness. On roadway facilities with higher traf{c volumes, number of lanes and speeds will require a combination of signs, markings, and other enhancements to give the pedestrian(s) comfort while crossing. Town of Fountain Hills | Budget Book 2025 Page 346 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $750,000.00 $750,000.00 Page 347 Capital Project Fund (600) (100%) $750,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $750,000.00 Page 348 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2019 06/30/2025 Public Works Capital Improvement S7001 This project will design and construct the {rst phase of the 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. The future Phases 2 and 3 of the project will widen Shea Boulevard between Fountain Hills Boulevard and Technology Drive. Shea Blvd Widening Phase 1 New Road Maintain current infrastructure and prepare for emerging trends Shea Boulevard is a road of regional signi{cance and has an average daily traf{c 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 2025 Page 349 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $1,500,000.00 $1,500,000.00 Page 350 Capital Project Fund (600) (50%) $750,000.00 Special Revenue (400) (50%) TOTAL Town of Fountain Hills | Budget Book 2025 $750,000.00 $1,500,000.00 Page 351 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2024 06/30/2030 Public Works Capital Improvement S6058 The widening of Shea Boulevard between Palisades Boulevard and Technology Drive began several years ago, and is being completed in phases. Currently, there is a separate project (Phase 1) that is completing construction on 1 additional eastbound lane on Shea Boulevard between Palisades Boulevard and Fountain Hills Boulevard. This project will design and construct the remaining phases (Phases 2 and 3) of the expansion of Shea Boulevard, between Fountain Hills Boulevard and Technology Drive. Phase 2 will consist of 1 additional eastbound lane and Phase 3 will consist of 1 additional westbound lane. The ultimate build-out when these project phases are completed will widen Shea Boulevard from four to six lanes between Palisades Boulevard and Technology Drive. In FY25, design will be completed for both Phase 1 and Phase 2. In FY26, all necessary right of way will be acquired. In FY27 and FY28, Phase 2 will be constructed at an estimated cost of $2.5M (with anticipated expenditures of $1M in FY27 and $1.5M in FY28). Phase 3 is slated for construction from FY29 through FY30 with a cost of $3M (with anticipated expenditures of $1M in FY29 and $1.5M in FY30). Shea Blvd Widening Phases 2 and 3 New Road Maintain current infrastructure and prepare for emerging trends Town of Fountain Hills | Budget Book 2025 Page 352 Shea Boulevard is a road of regional signi{cance and has an average daily traf{c 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. Construction (80%) Design (16%) $700,000.00 Land/Right-of-way (5%) $200,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $3,500,000.00 $4,400,000.00 Page 353 Capital Project Fund (600) (33%) $1,460,000.00 Special Revenue (400) (67%) TOTAL Town of Fountain Hills | Budget Book 2025 $2,940,000.00 $4,400,000.00 Page 354 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2023 06/30/2025 Public Works Capital Improvement S6065 This project will design and construct sidewalks to in{ll 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 re|ects 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 In FY24, the Town share was remitted to ADOT and construction commenced. For FY25, in anticipation of construction challenges//overages, an additional $200,000 is being requested. Other Improve public health, well-being, and safety of our community  Most pre-incorporation areas within the Town were constructed without any sidewalks, requiring pedestrians to walk in the street. Increased roadway traf{c has created safety hazards; increased pedestrian usage has intensi{ed the hazards. Town funds may be used as matching funds for future sidewalk grant applications. Town of Fountain Hills | Budget Book 2025 Page 355 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $200,000.00 $200,000.00 Page 356 Capital Project Fund (600) (100%) $200,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $200,000.00 Page 357 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2022 06/30/2029 Public Works Capital Improvement S6061 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 FY24, this project constructed in{ll sidewalks and/or ADA-compliant ramps at the following locations: on the west side of Desert Vista, north of Saguaro Boulevard Sidewalk and curb ramp improvements at Kingstree and Saguaro Blvd ADA curb ramps at Golden Eagle Boulevard and Sierra Madre/Boulder Dr Sidewalk Gap In{ll Other Improve public health, well-being, and safety of our 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, allows 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 2025 Page 358 Construction (67%) Design (33%) TOTAL Town of Fountain Hills | Budget Book 2025 $1,000,000.00 $500,000.00 $1,500,000.00 Page 359 Capital Project Fund (600) (100%) $1,500,000.0 TOTAL Town of Fountain Hills | Budget Book 2025 $1,500,000.00 Page 360 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2021 06/30/2029 Public Works Capital Improvement D6060 This project will construct Town-wide stormwater infrastructure maintenance and repair, including pipe cleaning, inspecting, maintenance and treatments, and installation of pipe linings. Stormwater Infrastructure Rehabilitation Drainage Improvement Improve public health, well-being, and safety of our community The Town is responsible for the maintenance and repair of a large number of drainage structures including, pipe culverts (corrugated metal and concrete pipe), catch basins, drop inlets and curb openings at drainage parcels. This Project will provide maintenance and repairs to the Town’s drainage structures. These drainage structures and pipe culverts are essential components of the Town’s storm drain network. They convey large amounts of runoff to our washes, thereby mitigating |ooding concerns. Many of these large pipe culverts were installed by the County pre-incorporation. Some drainage structures are over 40 years old. Town of Fountain Hills | Budget Book 2025 Page 361 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $750,000.00 $750,000.00 Page 362 Capital Project Fund (600) (100%) $750,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $750,000.00 Page 363 This requests information is generated from , Adopted Version. Justin Weldy, Public Works Director 07/01/2024 06/30/2025 Public Works Capital Improvement S6059 This project will fabricate and install way-{nding signs at strategic locations throughout the Town to help direct visitors to public amenities, parks, lodging and business areas. During FY23, an engineering {rm performed structural calculations for the Primary and Secondary Vehicular Directional Signs, Vehicular Directional Post and Event Signage. Design plans were value engineered to align with industry standards. Other Improve public health, well-being, and safety of our community Way{nding is a way for citizens and visitors to easily orient themselves in a geographic area while navigating from place to place. Way{nding signage is often the {rst visual representation of our Small community a customer encounters. The signs should be eye-catching, easily serviceable, and easily editable as building occupants and uses change. Whether it be the Town Hall campus, the Downtown Business District, or Transit Center, Way{nding signage is often the {rst thing visitors seek out when interacting with the built environment. Town of Fountain Hills | Budget Book 2025 Page 364 Construction (100%) TOTAL Town of Fountain Hills | Budget Book 2025 $500,000.00 $500,000.00 Page 365 Capital Project Fund (600) (100%) $500,000.00 TOTAL Town of Fountain Hills | Budget Book 2025 $500,000.00 Page 366 A separate {nancial 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. The generally accepted accounting principles (GAAP) promulgated by the Governmental Accounting Standards Board (GASB) that guide the recording and reporting of {nancial information by state and local governments. 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. Difference between the amounts projected (budgeted) in revenues or expenditures at the beginning of the {scal year and the actual receipts or expenses, which are incurred by the end of the {scal year. 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 {scal year. Formal action by the Town Council, which sets the spending limits for the {scal year. 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. A part of a lump sum appropriation which is designated for expenditure by speci{c organization units and/or for special purposes, activities, or subjects. The of{cial annual {nancial report of the Town. The ACFR represents management’s report to the Town Council, constituents, investors and creditors. Speci{c 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. The ability to use tax exempt proceeds and, by investing those funds in higher yielding taxable securities, generate a pro{t to the issuer. 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. Town of Fountain Hills | Budget Book 2025 Page 367 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 bene{ting a future period. Town of Fountain Hills | Budget Book 2025 Page 368 A method of achieving a reduction in personnel by not re{lling the positions vacated through resignation, reassignment, transfer, or retirement. The report prepared by an auditor covering the audit or investigation of an entity’s {nancial 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 veri{cation procedures; 5) {nancial 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 quali{ed certi{ed public accountants. Employee positions which are authorized in the adopted budget. Funds remaining from the prior year which are available for appropriation and expenditure in the current year. Arizona law (Title 42-Arizona Revised Statutes) requires the Town Council to annually adopt a balanced budget by purpose of public expense. State law de{nes 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. The ongoing expense for personnel, contractual services, commodities, and the replacement of equipment to maintain service levels previously established by the Town Council. De{ned 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.. The residual funds brought forward from the previous {scal year (ending balance). A written promise to pay a speci{ed sum of money (called the face value or principal amount) at a speci{ed date or dates in the future (called the maturity dates), and carrying interest at a speci{ed 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 {nance 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 speci{c source such as gas taxes or water revenues. 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. The payoff and re-issuance of bonds to obtain better interest rates and/or bond conditions. Town of Fountain Hills | Budget Book 2025 Page 369 A plan of {nancial operation embodying an estimate of proposed expenditures for a given period and the proposed means of {nancing them. This of{cial public document re|ects decisions, assesses service needs, establishes allocation of resources, and is the monetary plan for achieving Town goals and objectives. 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. The schedule of key dates which a government follows in the preparation and adoption of the budget. The instrument used by the budget-making authority to present a comprehensive {nancial program to the Town Council. 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 {scal year, and recommendations regarding the {nancial policy for the upcoming period. The basis of accounting used to estimate {nancing 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 modi{ed accrual. 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. Assets of signi{cant value and having a useful life of several years. Capital assets are also called {xed assets. A spending plan for improvements to, or acquisition of, land, facilities and infrastructure that balances revenues and expenditures, speci{es 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. A capital expenditure is made when purchasing a {xed asset having a value of $10,000 or more and a useful life of more than one year. The Capital Improvement Plan (CIP) is a comprehensive projection of capital investment projects, which identi{es priorities as to need, method of {nancing, and project costs and revenues that will result during a {ve-year period. The plan is a guide for identifying current and future {scal 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. 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 2025 Page 370 Expenditures resulting in the acquisition of or addition to the Town’s {xed assets with a value of $10,000 or more and a useful economic lifetime of more than one year. An approved Capital Project that was not completed in the {scal year and, therefore, was budgeted again in the current {scal year in order to {nish the project. Capital project funds are used to account for and report {nancial 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 out|ows {nanced by proprietary funds or for assets that will be held in trust for individuals, private organizations, or other governments. The basis of accounting in which transactions are recognized only when cash amounts are increased or decreased. Funding for capital projects the Town requires from developers in lieu of them constructing necessary off- site improvements related to their development project. A separate legal entity established by the Town which allows for {nancing of public improvements and services. An amount, a budgetary reserve/contingency, set aside as available, with Town Council approval, to cover unforeseen expenditures, emergency expenditures, or revenue shortfalls. Services such as rentals, insurance, maintenance, etc. that are purchased by the Town. 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). Total debt divided by total assets. The cost of paying principal and interest payments on outstanding bonds according to a predetermined payment schedule. One or more funds established to account for revenues used to repay the principal and interest on debt. 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 2025 Page 371 A major administrative portion of the Town which indicates overall management responsibility for an operation or a group of related operations. 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. Those fees and charges generated by building, development, and growth in the Town. The expenditure of money from an account. A voluntary awards program administered by the Government Finance Of{cers Association of the United States and Canada to encourage governments to prepare effective budget documents. A grouping of related activities within a particular Department (example, Senior Services is a Division of Community Services). 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. 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 speci{ed future expenditure. For budgetary purposes, encumbrances are considered expenditures. The residual funds that are spendable or available for appropriation at the end of the {scal year. The amount of projected revenue to be collected during the {scal year. A net decrease in {nancial 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. An amendment to the Arizona State Constitution that limits annual expenditures of all municipalities. The Economic Estimates Commission, based on population growth and in|ation, sets the limit. All municipalities have the option of Home Rule where the voters approve a four-year expenditure limit based on revenues received. Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other costs. Charges for speci{c services. Town of Fountain Hills | Budget Book 2025 Page 372 A summary by fund of planned revenues, expenditures, operating transfers, reserves, and fund balances. 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. Any period of twelve consecutive months establishing the beginning and the ending of {nancial transactions. For the Town of Fountain Hills, this period begins July 1 and ends June 30. 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. 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. A pledge of a government’s taxing power to repay debt obligations. 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. An independent {scal and accounting entity with a self-balancing set of accounts recording cash and other {nancial resources, together with all related liabilities and changes in these assets and liabilities. Difference between assets and liabilities reported in a government fund. – 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. – Portion of fund balance that re|ects 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. – Amounts that can be used only for speci{c 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. – Amounts that are constrained by the government’s intent to be used for speci{c purposes, but that are neither restricted nor committed. – Residual classi{cation for the General Fund. This classi{cation represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to speci{c purposes within the general fund. The General Fund should be the only fund that reports a positive unassigned fund balance amount. 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 {re protection, parks and recreation. Town of Fountain Hills | Budget Book 2025 Page 373 This type of bond is backed by the full faith, credit and taxing power of the government. Bonds that {nance a variety of public projects. The repayment of these bonds is usually made from secondary property tax revenues. A plan approved by the Town Council that provides the fundamental policy direction and guidance on development decisions in the Town. Uniform minimum standards for {nancial accounting and recording, encompassing the conventions, rules, and procedures that de{ne accepted accounting principles. The end toward which effort is directed. A goal is general and timeless. 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. A contribution by a government or other organization to support a particular function. Grants may be classi{ed as either operational or capital, depending upon the grantee. 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. A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service. The physical assets of a government (e.g. streets, public buildings, parks, etc.). The movement of monies between funds of the same governmental entity. Refers to transactions between different levels of government, e.g. city, county, state and federal. A contract between governmental entities as authorized by State law. Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. An entry into the {nancial system that transfers actual amounts from one account, department, or fund to another. An appropriation made for a certain period of time, generally for the budget year. At the end of the speci{ed period, any un-expended or unencumbered balance lapses or ends, unless otherwise provided by law. Town of Fountain Hills | Budget Book 2025 Page 374 The total amount to be raised by general property taxes for purposes speci{ed in the property tax levy motion. The amount of tax levied for each $100 of assessed valuation. 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. A budget prepared along departmental lines that focuses on what is to be bought. 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. Debt with a maturity of more than one year after the date of issuance. Governmental fund or enterprise fund reported as a separate column in the basic fund {nancial statements and subject to a separate opinion in the independent auditor's report. The basis of accounting used by governmental-type funds. Under this basis, revenues are recognized when they become both “measurable” and “available” to {nance expenditures of the current period. 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-pro{t corporation established for the purpose of issuing debt to purchase municipal facilities, which it leases to the Town. An expenditure classi{cation, referring to the lowest and most detailed level of classi{cation, such as electricity, of{ce supplies, asphalt, and furniture. Something to be accomplished in speci{c, well-de{ned, and measurable terms and that is achievable within a speci{c time frame. The achievement of the objective advances an organization toward a corresponding goal. 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. Plans of current expenditures and the proposed means of {nancing them. The annual operating budget is the primary means by which most of the {nancing of acquisitions, spending, and service delivery activities of the Town are controlled. The cost for personnel, materials, and equipment required for a department to function. Town of Fountain Hills | Budget Book 2025 Page 375 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-speci{c construction spending and operating revenues. Funds that the government receives as income to pay for ongoing operations. The revenue includes such items as taxes, fees from speci{c services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services. A formal legislative enactment by the governing body of a municipality. If the ordinance is not in con|ict 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. A term used to describe a {nancial policy by which capital outlays are {nanced from current revenues rather than through borrowing. A unit of measure that indicates the amount of some quantity per person in the Town. 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. Speci{c quantitative and qualitative measures of work performed as an objective of speci{c departments or programs. Measurement of service performance indicators that re|ect the amount of money spent on services and the resulting outcomes at a speci{c level of services provided. Statistical indicators that permit program evaluation to be conducted in a budgetary context. Percentage or number for each program performance measure that will be the desired level of performance for the upcoming budget period. The classi{cation of all salaries, wages, and fringe bene{ts expenditures. Fringe bene{ts include FICA, retirement contributions, medical insurance, life insurance, and workers’ compensation. In some cases, bene{ts may also include clothing allowances and education assistance. 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. 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. 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 2025 Page 376 – 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. – An unlimited tax levy restricted to voter-approved budget overrides. The tax is based on the secondary assessed valuation and secondary tax rate. 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 speci{c future use. A special or temporary order of the Town Council. Requires less formality than an ordinance or statute. Total amounts available for appropriation including estimated revenues, bond/loan proceeds, fund transfers, and beginning fund balances. Amounts received by government from sources including taxes, {nes, fees, grants, or charges for services, which can be used to {nance 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. Bonds whose principal and interest are payable exclusively from earnings of a revenue generating fund. 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. Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. 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. Created out of receipts of speci{c taxes or other earmarked revenues. Such funds are authorized by statutory or charter provisions to pay for speci{c activities with a special form of continuing revenues. Includes the Town’s portion of State sales tax revenues, State income tax receipts, and motor vehicle in-lieu taxes. The Strategic Plan de{nes the Town’s strategy, or direction, and assists Town management in making decisions on the allocation of personnel and resources. An additional appropriation made by the governing body after the budget year has started. Town of Fountain Hills | Budget Book 2025 Page 377 The total amount of the general property taxes collected for purposes speci{ed in the Tax Levy Ordinance. The amount of tax levied for each $100 of assessed valuation. Compulsory charges levied by a government for the purpose of {nancing services performed for the common bene{t of the people. This term does not include speci{c charges made against particular persons or property for current or permanent bene{t, such as special assessments. Movement of resources between two funds. Example: An inter-fund transfer would include the transfer of operating resources from the General Fund to the Streets Fund. The portion of a fund’s balance that is not restricted or committed for a speci{c purpose and is available for general appropriation. The amount of an appropriation that is neither expended nor encumbered; essentially the amount of money still available for future purposes. The portion of a fund’s balance that is not restricted for a speci{c purpose and is available for general appropriation. The fee charged for the direct receipt of a public service to the party or parties who bene{t from the service. The area represented by the Greater Phoenix Metropolitan area. Phoenix is also known as the Valley of the Sun. Comparison of actual expenditure and revenues from one year to the next and comparison of budget-to-actual in current {scal year. A {nancial 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. The excess of readily available assets over current liabilities. Town of Fountain Hills | Budget Book 2025 Page 378