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Home My WebLink About2013 Financial Statement June 30 Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ TOWN OF MARANA, ARIZONA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013 ×«»¼ ¾§æ Ú·²¿²½» Ü»°¿®¬³»²¬ ÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁÁ ïïëëëÉò Ý·ª·½ Ý»²¬»® Ü®òô ßí Ó¿®¿²¿ô ß®·¦±²¿ èëêëí Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ TOWN OF MARANA, ARIZONA TABLE OF CONTENTS INTRODUCTORY SECTIONPage Ô»¬¬»® ±º Ì®¿²³·¬¬¿´ · Ý»®¬·º·½¿¬» ±º ß½¸·»ª»³»²¬ º±® Û¨½»´´»²½» ·² Ú·²¿²½·¿´ Î»°±®¬·²¹ ª·· Ð®·²½·°¿´ Ñºº·½·¿´ ª··· Í»²·±® Í¬¿ºº ª··· Ñ®¹¿²·¦¿¬·±²¿´ Ý¸¿®¬ ·¨ FINANCIAL SECTION ×ÒÜÛÐÛÒÜÛÒÌ ßËÜ×ÌÑÎÍù ÎÛÐÑÎÌï ÓßÒßÙÛÓÛÒÌÍ Ü×ÍÝËÍÍ×ÑÒ ßÒÜ ßÒßÔÇÍ×Í øÓÜúß÷ øÎ»¯«·®»¼ Í«°°´»³»²¬¿®§ ×²º±®³¿¬·±²÷ é ÞßÍ×Ý Ú×ÒßÒÝ×ßÔ ÍÌßÌÛÓÛÒÌÍ Ù±ª»®²³»²¬ó©·¼» Ú·²¿²½·¿´ Í¬¿¬»³»²¬æ Í¬¿¬»³»²¬ ±º Ò»¬ Ð±·¬·±² îë Í¬¿¬»³»²¬ ±º ß½¬·ª·¬·» îê Ú«²¼ Ú·²¿²½·¿´ Í¬¿¬»³»²¬æ Þ¿´¿²½» Í¸»»¬ Ù±ª»®²³»²¬¿´ Ú«²¼ íð Î»½±²½·´·¿¬·±² ±º ¬¸» Þ¿´¿²½» Í¸»»¬ Ù±ª»®²³»²¬¿´ Ú«²¼ ¬± ¬¸» Í¬¿¬»³»²¬ ±º Ò»¬ Ð±·¬·±² íí Í¬¿¬»³»²¬ ±º Î»ª»²«»ô Û¨°»²¼·¬«®» ¿²¼ Ý¸¿²¹» 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®»¿¼¿¾´» ¿²¼ »ºº·½·»²¬´§ ±®¹¿²·¦»¼ ÝßÚÎô ©¸±» ½±²¬»²¬ ½±²º±®³ ¬± °®±¹®¿³ ¬¿²¼¿®¼ò Í«½¸ ®»°±®¬ ³«¬ ¿¬·º§ ¾±¬¸ ¹»²»®¿´´§ ¿½½»°¬»¼ ¿½½±«²¬·²¹ °®·²½·°´» ¿²¼ ¿°°´·½¿¾´» ´»¹¿´ ®»¯«·®»³»²¬ò ß Ý»®¬·º·½¿¬» ±º ß½¸·»ª»³»²¬ · ª¿´·¼ º±® ¿ ±²»ó§»¿® °»®·±¼ ±²´§ò É» ¾»´·»ª» ±«® ½«®®»²¬ ®»°±®¬ ½±²º±®³ ¬± ¬¸» Ý»®¬·º·½¿¬» ±º ß½¸·»ª»³»²¬ °®±¹®¿³ ®»¯«·®»³»²¬ô ¿²¼ ©» ¿®» «¾³·¬¬·²¹ ·¬ ¬± ÙÚÑß º±® ½±²·¼»®¿¬·±²ò Acknowledgements Ì¸» °®»°¿®¿¬·±² ±º ¬¸· ®»°±®¬ ©±«´¼ ²±¬ ¸¿ª» ¾»»² °±·¾´» ©·¬¸±«¬ ¬¸» »ºº·½·»²¬ ¿²¼ ¼»¼·½¿¬»¼ »®ª·½» ±º ¬¸» Ú·²¿²½» Ü»°¿®¬³»²¬ò É» ©±«´¼ ´·µ» ¬± »¨°®» ±«® ¿°°®»½·¿¬·±² ¬± ¿´´ ³»³¾»® ±º ¬¸» Ü»°¿®¬³»²¬ ©¸± ¿·¬»¼ ¿²¼ ½±²¬®·¾«¬»¼ ¬± ¬¸» °®»°¿®¿¬·±² ±º ¬¸· ®»°±®¬ò ª ß °»½·¿´ ¬¸¿²µ ¬± ¬¸» Ó¿§±® ¿²¼ Ý±«²½·´ º±® ¼»¼·½¿¬·²¹ ¬¸» ®»±«®½» ¬± ¬¸· °®±¶»½¬ ¿²¼ º±® ¬¸»·® ´»¿¼»®¸·° ¿²¼ «°°±®¬ ±º ¬¿ººò Î»°»½¬º«´´§ «¾³·¬¬»¼ô Ù·´¾»®¬ Ü¿ª·¼±² Û®·µ Ó±²¬¿¹«»ô ÝÐß Ì±©² Ó¿²¿¹»® Ú·²¿²½» Ü·®»½¬±® ª· TOWN OF MARANA, ARIZONA PRINCIPAL OFFICIALS OF THE TOWN OF MARANA FISCAL YEAR 2013 MAYOR AND COUNCIL Û¼ Ø±²»¿ô Ó¿§±® Ö±² Ð±¬ô Ê·½» Ó¿§±® Ø»®¾ Õ¿·ô Ý±«²½·´³»³¾»® Ý¿®±´ Ó½Ù±®®¿§ô Ý±«²½·´³»³¾»®Î±¨¿²²» Æ·»¹´»®ô Ý±«²½·´³»³¾»® Ü¿ª» Þ±©»²ô Ý±«²½·´³»³¾»®Ð¿¬¬· Ý±³»®º±®¼ô Ý±«²½·´³»³¾»® MANAGEMENT STAFF Ù·´¾»®¬ Ü¿ª·¼±²ô Ì±©² Ó¿²¿¹»® Ê¿½¿²¬ô Ü»°«¬§ Ì±©² Ó¿²¿¹»® DEPARTMENT HEADS Î§¿² Ó¿¸±²»§ô Ð´¿²²·²¹ Ü·®»½¬±® Í«¦¿²²» Ó¿½¸¿·²ô Ø«³¿² Î»±«®½» Ü·®»½¬±® Ö±½»´§² Þ®±²±²ô Ì±©² Ý´»®µ Ú®¿²µ Ý¿·¼§ô Ì±©² ß¬¬±®²»§ Õ»·¬¸ Þ®¿²²ô Ì±©² Û²¹·²»»® Û®·µ Ó±²¬¿¹«»ô Ú·²¿²½» Ü·®»½¬±® Î§¿² Þ»²¿ª·¼»ô ×²¬»®·³ Ð«¾´·½ É±®µ Ü·®»½¬±® Í¬»ª» Ó·´´»®ô ß·®°±®¬ Ó¿²¿¹»® Ì»®®§ Î±¦»³¿ô Ð±´·½» Ý¸·»º Ý¸¿®´» Ü¿ª·»ô Ì±©² Ó¿¹·¬®¿¬» Ìò Ê¿²Ø±±µô Ý±³³«²·¬§ Ü»ª»´±°³»²¬ Ü·®»½¬±® Ý¿®´ Ü®»½¸»®ô Ì»½¸²±´±¹§ Í»®ª·½» Ü·®»½¬±® Ì±³ Û´´·ô Ð¿®µ ¿²¼ Î»½®»¿¬·±² Ü·®»½¬±® Ö±¸² Õ³·»½ô Ë¬·´·¬·» Ü·®»½¬±® ª··· Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ FINANCIAL SECTION Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ INDEPENDENT AUDITORS' REPORT The Honorable Mayor and Council Town of Marana, Arizona Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Town of Marana, Arizona, as of and for the year ended June 30, 2013, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors’ Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. è×ÏÌ×éÙÍÈÈÉØÛÐ×ùÛÉÛõÊÛÎØ× ÷ùÍÙÔÓÉ×êÍÛØ÷ùÍÈÈÍÎÅÍÍØðÛÎ× éÇÓÈ× éÇÓÈ× éÇÓÈ× è×ÏÌ×ûâ éÙÍÈÈÉØÛÐ×ûâ ùÛÉÛõÊÛÎØ×ûâ öÛÄ öÛÄ öÛÄ ÅÅÅÔ×ÎÊÃÛÎØÔÍÊÎ×ÙÍÏ We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Town of Marana, Arizona, as of June 30, 2013, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. In connection with our audit, nothing came to our attention that caused us to believe that the Town of Marana failed to use highway user revenue fund monies received by the Town of Marana pursuant to Arizona Revised Statutes Title 28, Chapter 18, Article 2 and any other dedicated state transportation revenues received by the Town of Marana solely for the authorized transportation purposes. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Emphasis of Matter As discussed in Note 1 to the financial statements, Governmental Accounting Standards Board (GASB) issued Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, and Statement No. 65, Items Previously Reported as Assets and Liabilities that could have a material impact on the financial statements. For the Town of Marana, GASB Statement No. 62 has not impacted the financial statements; however, GASB Statement No. 63 has impacted what was previously identified as “Statement of Net Assets” and renamed it to “Statement of Net Position” and GASB Statement No. 65 has impacted the presentation of the financial statements in the reclassification of deferred revenues from liabilities to deferred inflows of resources. As discussed in Note 15 to the financial statements, the adoption of GASB 65 resulted in the restatement of beginning net position. Our opinions are not modified with respect to those matters. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information on pages 7-20 and 72-74 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town of Marana, Arizona’s basic financial statements. The introductory section, combining and individual nonmajor fund financial statements and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated in all material respects in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 18, 2013, on our consideration of the Town’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town of Marana, Arizona’s, internal control over financial reporting and compliance. Casa Grande, Arizona December 18, 2013 Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ ì MANAGEMENT’S DISCUSSION AND ANALYSIS (MD&A) (Required Supplementary Information) TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 FINANCIAL HIGHLIGHTS TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 OVERVIEW OF FINANCIAL STATEMENTS Government-wide financial statements. TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 Fund financial statements. Governmental funds. TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 Proprietary funds. Notes to the financial statements. Required supplementary information other than MD&A. TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 GOVERNMENT-WIDE FINANCIAL ANALYSIS Net position. Total assets, net Total deferred outflows of resources Total liabilities Net assets: Total net assets TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 GOVERNMENT-WIDE FINANCIAL ANALYSIS (Cont’d) TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 Changes in net position. Governmental Activities. TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 GOVERNMENT-WIDE FINANCIAL ANALYSIS (Cont’d) TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 Business-type Activities TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 FINANCIAL ANALYSIS OF THE TOWN’S FUNDS Governmental Funds. TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 Proprietary funds. BUDGETARY HIGHLIGHTS CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets TOWN OF MARANA, ARIZONA MANAGEMENT’SDISCUSSION AND ANALYSIS (MD&A) YEAR ENDED JUNE 30, 2013 Total Debt Administration. ECONOMIC FACTORS ANDNEXT YEAR’S BUDGET AND RATES CONTACTING THE TOWN’S FINANCIAL MANAGEMENT BASIC FINANCIAL STATEMENTS îï Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ îî GOVERNMENT-WIDE FINANCIAL STATEMENTS îí Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ îì TOWN OF MARANA, ARIZONA STATEMENT OF NET POSITION JUNE 30, 2013 Ù±ª»®²³»²¬¿´ Þ«·²»ó¬§°» ß½¬·ª·¬·»ß½¬·ª·¬·»Ì±¬¿´ ASSETS Ý«®®»²¬ ¿»¬æ Ý¿¸ ¿²¼ ½¿¸ »¯«·ª¿´»²¬ü íçôçîîôèðð ü ìôðèéôêçí ü ììôðïðôìçí ß½½±«²¬ ®»½»·ª¿¾´» ïçôçïéôçèë éèíôìîì îðôéðïôìðç ×²¬»®»¬ ®»½»·ª¿¾´» ïëôðíë ó ïëôðíë Ü«» º®±³ ±¬¸»® ¹±ª»®²³»²¬ ëôìéêôîèî ó ëôìéêôîèî ×²¬»®²¿´ ¾¿´¿²½» íôéêêôðçë øíôéêêôðçë÷ ó Ð®»°¿·¼ ·¬»³ ïééôïëê ïéôèëì ïçëôðïð Ì±¬¿´ ½«®®»²¬ ¿»¬ êçôîéëôíëí ïôïîîôèéê éðôíçèôîîç Ò±²½«®®»²¬ ¿»¬æ Î»¬®·½¬»¼ ½¿¸ ¿²¼ ·²ª»¬³»²¬ îðôêêíôððï îïçôîçï îðôèèîôîçî ×²¬»®²¿´ ¾¿´¿²½» îôêîëôìèï øîôêîëôìèï÷ ó Ý¿°·¬¿´ ¿»¬ ²±¬ ¼»°®»½·¿¬»¼ ïëôìèìôïìè èôëìçôðîì îìôðííôïéî Ý¿°·¬¿´ ¿»¬ ø²»¬ ±º ¼»°®»½·¿¬·±²÷ îëéôêéêôéêð ïðêôéëçôçéé íêìôìíêôéíé Ì±¬¿´ ²±²½«®®»²¬ ¿»¬ îçêôììçôíçð ïïîôçðîôèïï ìðçôíëîôîðï Total assets íêëôéîìôéìí ïïìôðîëôêèé ìéçôéëðôìíð DEFERRED OUTFLOWS OF RESOURCES Ü»º»®®»¼ ½¸¿®¹» ±² ®»º«²¼·²¹ îëìôìèë ó îëìôìèë Total deferred outflows of resources îëìôìèë ó îëìôìèë LIABILITIES Ý«®®»²¬ ´·¿¾·´·¬·»æ ß½½±«²¬ °¿§¿¾´» ïôçìðôéïë îìèôçéî îôïèçôêèé ß½½®«»¼ °¿§®±´´ ¿²¼ »³°´±§»» ¾»²»º·¬ èééôêçí êðôëíê çíèôîîç Ë²»¿®²»¼ ®»ª»²«» îçîôçêë ó îçîôçêë Ü»°±·¬ ¸»´¼ º±® ±¬¸»®éèêôêîìëìèôîéíïôííìôèçé Ü«» ¬± ±¬¸»® ¹±ª»®²³»²¬ ïðêôéïé ïçìôðèî íððôéçç ß½½®«»¼ ·²¬»®»¬ °¿§¿¾´»îôïïçôèíéêíôîèê îôïèíôïîí Ý±³°»²¿¬»¼ ¿¾»²½» éççôíîé ëíôìêé èëîôéçì Ô±¿² °¿§¿¾´» ó îîîôîçê îîîôîçê Ù»²»®¿´ ±¾´·¹¿¬·±² ¾±²¼ ó ÝÚÜ îîëôððð ó îîëôððð Í°»½·¿´ ¿»³»²¬ ¾±²¼ ó ÌÎÚ×Üïôîçèôððð ó ïôîçèôððð Î»ª»²«» ¾±²¼îôéíçôçéè ó îôéíçôçéè Ì±¬¿´ ½«®®»²¬ ´·¿¾·´·¬·» ïïôïèêôèëê ïôíçðôçïî ïîôëééôéêè Ò±²½«®®»²¬ ´·¿¾·´·¬·»æ Ý±³°»²¿¬»¼ ¿¾»²½»èèôèïëëôçìï çìôéëê Ô±¿² °¿§¿¾´» ó ìôðìîôîéè ìôðìîôîéè Ù»²»®¿´ ±¾´·¹¿¬·±² ¾±²¼ ó ÝÚÜèôíîëôððð ó èôíîëôððð Í°»½·¿´ ¿»³»²¬ ¾±²¼ ó ÌÎÚ×Üïèôêîèôððð ó ïèôêîèôððð Î»ª»²«» ¾±²¼éèôçéçôçéç ó éèôçéçôçéç Ì±¬¿´ ²±²ó½«®®»²¬ ´·¿¾·´·¬·» ïðêôðîïôéçì ìôðìèôîïç ïïðôðéðôðïí Total liabilities ïïéôîðèôêëð ëôìíçôïíï ïîîôêìéôéèï NET POSITION Ò»¬ ·²ª»¬³»²¬ ·² ½¿°·¬¿´ ¿»¬ ïèìôçìçôìíê ïïïôðììôìîé îçëôççíôèêí Î»¬®·½¬»¼ º±®æ Ý¿°·¬¿´ °®±¶»½¬ îïôíîéôíïë ó îïôíîéôíïë Ü»¾¬ »®ª·½» íìôìèëôíêë îïçôîçï íìôéðìôêëê Ù»²»®¿´ ¹±ª»®²³»²¬ çëìôïëð ó çëìôïëð Ø·¹¸©¿§ ¿²¼ ¬®»»¬ ìôëêíôèêî ó ìôëêíôèêî Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ îëêôëéë ó îëêôëéë Ñ¬¸»® èìçôíéð ó èìçôíéð Ë²®»¬®·½¬»¼ ïôíèìôëðë øîôêééôïêî÷ øïôîçîôêëé÷ Total net position ü îìèôééðôëéè ü ïðèôëèêôëëê ü íëéôíëéôïíì The notes to the financial statements are an integral part of this statement. TOWN OF MARANA, ARIZONA STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2013 Ð®±¹®¿³ Î»ª»²«» Ñ°»®¿¬·²¹ Ý¿°·¬¿´ Ù®¿²¬ Ý¸¿®¹» º±® Ù®¿²¬ ¿²¼ ¿²¼ Functions/Programs Û¨°»²»Í»®ª·½»Ý±²¬®·¾«¬·±²Ý±²¬®·¾«¬·±² Primary Government Ù±ª»®²³»²¬¿´ ¿½¬·ª·¬·»æ Ù»²»®¿´ ¹±ª»®²³»²¬ü çôëíïôëïê ü çéëôîêí ü îëçôðêê ü ó Ð«¾´·½ ¿º»¬§ ïïôééêôêðð ó éðïôèëï ó Ø·¹¸©¿§ ¿²¼ ¬®»»¬ ïèôíîêôèëï ó îôîëêôçîð ìôèêîôïíè Ø»¿´¬¸ ¿²¼ ©»´º¿®» îíôíéï ó ïêôêíç ó Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ ìôïîíôêëê íôçðëôéîí ëðêôèéë ëôïèëôëéí Ý«´¬«®» ¿²¼ ®»½®»¿¬·±² íôèíðôêíí îïëôêðç ëôîêð îôíîëôêðí ×²¬»®»¬ ±² ´±²¹ó¬»®³ ¼»¾¬ ìôíïîôëèî ó ó ó Ì±¬¿´ ¹±ª»®²³»²¬¿´ ¿½¬·ª·¬·» ëïôçîëôîðç ëôðçêôëçë íôéìêôêïï ïîôíéíôíïì Þ«·²»ó¬§°» ¿½¬·ª·¬·»æ É¿¬»® íôééèôìçî íôìëëôíîç ó éîíôíêê É¿¬»©¿¬»® îôëççôíêð éíðôïçî ó êèíôíìè ß·®°±®¬ ïôïéèôçîî îíçôïíî ó ëëïôíðé Ì±¬¿´ ¾«·²»ó¬§°» ¿½¬·ª·¬·» éôëëêôééì ìôìîìôêëí ó ïôçëèôðîï Total primary government ü ëçôìèïôçèí ü çôëîïôîìè ü íôéìêôêïï ü ïìôííïôííë General revenues: Ì¿¨»æ Í¿´» ¬¿¨» Ð®±°»®¬§ ¬¿¨» Ú®¿²½¸·» ¬¿¨» Í¬¿¬» ¸¿®»¼ ®»ª»²«»ô «²®»¬®·½¬»¼ ×²ª»¬³»²¬ ·²½±³» Ó·½»´´¿²»±« Ù¿·² ±² ¿´» ±º ¿»¬ Í°»½·¿´ ·¬»³ Ì®¿²º»® Total general revenues and transfers Changes in net position Net position, beginning of year, as restated Net position, end of year The notes to the financial statements are an integral part of this statement. îê Ò»¬ øÛ¨°»²»÷ Î»ª»²«» ¿²¼ Ý¸¿²¹» ·² Ò»¬ Ð±·¬·±² Ù±ª»®²³»²¬¿´ Þ«·²»ó¬§°» ß½¬·ª·¬·»ß½¬·ª·¬·»Ì±¬¿´ ü øèôîçéôïèé÷ ü ó ü øèôîçéôïèé÷ øïïôðéìôéìç÷ ó øïïôðéìôéìç÷ øïïôîðéôéçí÷ ó øïïôîðéôéçí÷ øêôéíî÷ ó øêôéíî÷ ëôìéìôëïë ó ëôìéìôëïë øïôîèìôïêï÷ ó øïôîèìôïêï÷ øìôíïîôëèî÷ ó øìôíïîôëèî÷ øíðôéðèôêèç÷ ó øíðôéðèôêèç÷ ó ìððôîðí ìððôîðí ó øïôïèëôèîð÷ øïôïèëôèîð÷ ó øíèèôìèí÷ øíèèôìèí÷ ó øïôïéìôïðð÷ øïôïéìôïðð÷ øíðôéðèôêèç÷ øïôïéìôïðð÷ øíïôèèîôéèç÷ îìôéêèôïðì ó îìôéêèôïðì ììéôíðèóììéôíðè íìèôêëð ó íìèôêëð éôéïíôëîì ó éôéïíôëîì ïëïôééí ïôëíí ïëíôíðê éíéôïéí ïçôðìé éëêôîîð íêôíçï ó íêôíçï ó øïôíîêôìëé÷ øïôíîêôìëé÷ øïëôçïïôëëí÷ ïëôçïïôëëí ó ïèôîçïôíéð ïìôêðëôêéê íîôèçéôðìê øïîôìïéôíïç÷ ïíôìíïôëéê ïôðïìôîëé îêïôïèéôèçé çëôïëìôçèð íëêôíìîôèéé ü îìèôééðôëéè ü ïðèôëèêôëëê ü íëéôíëéôïíì îé Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ îè FUND FINANCIAL STATEMENTS îç TOWN OF MARANA, ARIZONA BALANCE SHEET - GOVERNMENTAL FUNDS JUNE 30, 2013 ASSETS Total assets LIABILITIES Total liabilities DEFERRED INFLOWS OF RESOURCES Total deferred inflows of resources FUND BALANCES (DEFICITS) Total fund balances (deficits) Total liabilities, deferred inflow of resources, and fund balances (deficits) The notes to the financial statements are an integral part of this statement. Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ íî TOWN OF MARANA, ARIZONA RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION YEAR ENDED JUNE 30, 2013 Total governmental fund balances$68,090,131 ß³±«²¬ ®»°±®¬»¼ º±® ¹±ª»®²³»²¬¿´ ¿½¬·ª·¬·» ·² ¬¸» Í¬¿¬»³»²¬ ±º Ò»¬ Ð±·¬·±² ¿®» ¼·ºº»®»²¬ ¾»½¿«»æ Ý¿°·¬¿´ ¿»¬ «»¼ ·² ¹±ª»®²³»²¬¿´ ¿½¬·ª·¬·» ¿®» ²±¬ º·²¿²½·¿´ ®»±«®½» ¿²¼ô ¬¸»®»º±®»ô ¿®» ²±¬ ®»°±®¬»¼ ·² ¬¸» ¹±ª»®²³»²¬¿´ º«²¼æ Ù±ª»®²³»²¬¿´ ½¿°·¬¿´ ¿»¬ü íçìôëíèôéîë Ô» ¿½½«³«´¿¬»¼ ¼»°®»½·¿¬·±² øïîïôíééôèïé÷ îéíôïêðôçðè Ô±²¹ó¬»®³ ´·¿¾·´·¬·»ô ·²½´«¼·²¹ ¾±²¼ °¿§¿¾´»ô ¿®» ²±¬ ¼«» ¿²¼ °¿§¿¾´» ·² ¬¸» ½«®®»²¬ °»®·±¼ ¿²¼ô ¬¸»®»º±®»ô ¿®» ²±¬ ®»°±®¬»¼ ·² ¬¸» ¹±ª»®²³»²¬¿´ º«²¼æ Ý±³°»²¿¬»¼ ¿¾»²½» øèèèôïìî÷ Î»ª»²«» ¾±²¼ °¿§¿¾´» øéèôííëôððð÷ Ù»²»®¿´ ±¾´·¹¿¬·±² ¾±²¼ °¿§¿¾´» øèôëëðôððð÷ Í°»½·¿´ ¿»³»²¬ ¾±²¼ øïçôçîêôððð÷ ß½½®«»¼ ·²¬»®»¬ °¿§¿¾´» øîôïïçôèíé÷ øïðçôèïèôçéç÷ Ü»º»®®»¼ ·¬»³ ®»´¿¬»¼ ¬± ¬¸» ·«¿²½» ±º ¾±²¼ ¿®» ¿³±®¬·¦»¼ ±ª»® ¬¸» ´·º» ±º ¬¸» ¿±½·¿¬»¼ ·«» ·² ¬¸» ¹±ª»®²³»²¬ó©·¼» ¬¿¬»³»²¬ Þ±²¼ °®»³·«³øíôìëëôçðë÷ Þ±²¼ ¼·½±«²¬éðôçìè Ü»º»®®»¼ ½¸¿®¹» ±² ®»º«²¼·²¹îëìôìèëøíôïíðôìéî÷ Ñ¬¸»® ´±²¹ó¬»®³ ¿»¬ ¿®» ²±¬ ¿ª¿·´¿¾´» ¬± °¿§ º±® ½«®®»²¬ °»®·±¼ »¨°»²¼·¬«®» ¿²¼ô ¬¸»®»º±®»ô ¿®» ®»°±®¬»¼ ¿ «²¿ª¿·´¿¾´» ®»ª»²«» ·² ¬¸» º«²¼ò ×²¬»®¹±ª»®²³»²¬¿´ ®»ª»²«» éíðôêìî Í°»½·¿´ ¿»³»²¬ ®»ª»²«» ïçôéíèôíìè îðôìêèôççð Net position of governmental activities$ 248,770,578 The notes to the financial statements are an integral part of this statement. íí TOWN OF MARANA, ARIZONA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2013 Ì¿²¹»®·²» Ú¿®³ ×³°®±ª»³»²¬ Ø·¹¸©¿§ Ë»® Ü·¬®·½¬ Ü»¾¬ Ù»²»®¿´ Ú«²¼Î»ª»²«»Í»®ª·½» Revenues: Í¿´» ¬¿¨»ü îðôìëïôéçè ü ó ü ó Ð®±°»®¬§ ¬¿¨» ó ó ó ×²¬»®¹±ª»®²³»²¬¿´éôéïéôðèê îôîëêôçîð ó Ô·½»²»ô º»» ú °»®³·¬ ìôíîíôïëë ó ó Ú·²»ô º±®º»·¬«®» ú °»²¿´¬·» êéìôðèî ó ó Ý¸¿®¹» º±® »®ª·½» íéçôíìè ó ó Ô»¿» ·²½±³» ïðëôíëè ó ó Í°»½·¿´ ¿»³»²¬ ó ó îôííéôìíè Ý±²¬®·¾«¬·±² íôððð ó ó ×²ª»¬³»²¬ ·²½±³» ïëëôìêì íôïèê ó Ó·½»´´¿²»±« êèëôèëð ó ó Total revenues íìôìçëôïìï îôîêðôïðê îôííéôìíè Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ êôèìðôïðí ó ó Ð«¾´·½ ¿º»¬§ ïðôèëíôêéè ó ó Ø·¹¸©¿§ ¿²¼ ¬®»»¬ îôïðëôïêì ïôèíïôêçç ó Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ ìôíìéôêêð ó ó Ý«´¬«®» ¿²¼ ®»½®»¿¬·±² îôèëçôïèç ó ó Ý¿°·¬¿´ ±«¬´¿§ îôïîçôìëè ïèçôíîç ó Ü»¾¬ »®ª·½» ó Ð®·²½·°¿´ ®»¬·®»³»²¬ ó ó ïôíêîôððð ×²¬»®»¬ ¿²¼ º·½¿´ ½¸¿®¹» ó ó çéêôëíë Þ±²¼ ·«¿²½» ½±¬ ó ó ó Total expenditures îçôïíëôîëî îôðîïôðîè îôííèôëíë Excess (deficiency) of revenues over expenditures ëôíëçôèèç îíçôðéè øïôðçé÷ Other financing sources (uses): Ú¿½» ª¿´«» ±º ¾±²¼ ·«»¼ ó ó ó Î»º«²¼»¼ ¾±²¼ »½®±© °¿§³»²¬ ó ó ó Î»º«²¼·²¹ ¾±²¼ ó ó ó Ð®»³·«³ ±² ¾±²¼ ·«»¼ ó ó ó Ð®±½»»¼ º®±³ ¿´» ±º ½¿°·¬¿´ ¿»¬ ó ëêôçïð ó Ì®¿²º»® ·² ó ó ó Ì®¿²º»® ±«¬ øîôéíçôîëç÷ ó ó Total other financing sources (uses) øîôéíçôîëç÷ ëêôçïð ó Changes in fund balances îôêîðôêíð îçëôçèè øïôðçé÷ Fund balances (deficits), beginning of year ïèôîçéôëêî íôêëìôïéë êéêôëïí Fund balances (deficits), end of year ü îðôçïèôïçî ü íôçëðôïêí ü êéëôìïê The notes to the financial statements are an integral part of this statement. Ò±²óÓ¿¶±® Ì±¬¿´ îððè Ü»¾¬ Ù±ª»®²³»²¬¿´ Ù±ª»®²³»²¬¿´ Í»®ª·½»Ú«²¼Ú«²¼ ü ó ü ìôíïêôíðê ü îìôéêèôïðì ó ìçêôëìð ìçêôëìð ëôîððôððð îôèîêôïïè ïèôðððôïîì ó ìôîêîôëêì èôëèëôéïç ó ïçéôðìí èéïôïîë ó ó íéçôíìè ó ó ïðëôíëè ó ó îôííéôìíè ó ëèëôëêè ëèèôëêè ëê øêôçíí÷ ïëïôééí ó ïïèôîéì èðìôïîì ëôîððôðëê ïîôéçëôìèð ëéôðèèôîîï ó ïôðïçôéðð éôèëçôèðí ó ìêëôííï ïïôíïçôððç ó èèôéíé ìôðîëôêðð ó ïíïôìíé ìôìéçôðçé ó ó îôèëçôïèç ó îôïîçôìîð ìôììèôîðé ïôíèðôððð ïôìíëôððð ìôïééôððð ïôéìéôëéè ïôêèíôêðð ìôìðéôéïí ó ëîðôèëð ëîðôèëð íôïîéôëéè éôìéìôðéë ììôðçêôìêè îôðéîôìéè ëôíîïôìðë ïîôççïôéëí ó îïôéíðôððð îïôéíðôððð ó øïìôïêðôððð÷ øïìôïêðôððð÷ ó ïíôðëðôððð ïíôðëðôððð ó íôðíïôîïé íôðíïôîïé ó ó ëêôçïð íôïîéôèëí ïêôëéïôèçé ïçôêççôéëð ó øíîôèéîôðìì÷ øíëôêïïôíðí÷ íôïîéôèëí éôíëïôðéð éôéçêôëéì ëôîððôííï ïîôêéîôìéë îðôéèèôíîé éôìêêôçìè ïéôîðêôêðê ìéôíðïôèðì ü ïîôêêéôîéç ü îçôèéçôðèï ü êèôðçðôïíï Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ íê TOWN OF MARANA, ARIZONA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2013 Net changes in fund balances - total governmental funds$20,788,327 ß³±«²¬ ®»°±®¬»¼ º±® ¹±ª»®²³»²¬¿´ ¿½¬·ª·¬·» ·² ¬¸» Í¬¿¬»³»²¬ ±º ß½¬·ª·¬·» ¿®» ¼·ºº»®»²¬ ¾»½¿«» Ù±ª»®²³»²¬¿´ º«²¼ ®»°±®¬ ¬¸» °±®¬·±² ±º ½¿°·¬¿´ ±«¬´¿§ º±® ½¿°·¬¿´·¦»¼ ¿»¬ ¿ »¨°»²¼·¬«®»ò Ø±©»ª»®ô ·² ¬¸» Í¬¿¬»³»²¬ ±º ß½¬·ª·¬·»ô ¬¸» ½±¬ ±º ¬¸±» ¿»¬ ¿®» ¿´´±½¿¬»¼ ±ª»® ¬¸»·® »¬·³¿¬»¼ «»º«´ ´·ª» ¼»°®»½·¿¬·±² »¨°»²»ò Û¨°»²¼·¬«®» º±® ½¿°·¬¿´·¦»¼ ¿»¬ü ìôïîïôçðð Ô» ½«®®»²¬ §»¿® ¼»°®»½·¿¬·±² øïêôðèêôèéé÷ øïïôçêìôçéé÷ Ü»¾¬ °®±½»»¼ °®±ª·¼» ½«®®»²¬ º·²¿²½·¿´ ®»±«®½» ¬± ¹±ª»®²³»²¬¿´ º«²¼ô ¾«¬ ·«·²¹ ¼»¾¬ ·²½®»¿» ´±²¹ó¬»®³ ´·¿¾·´·¬·» ·² ¬¸» Í¬¿¬»³»²¬ ±º Ò»¬ Ð±·¬·±²ò Î»°¿§³»²¬ ±º ¼»¾¬ °®·²½·°¿´ · ¿² »¨°»²¼·¬«®» ·² ¬¸» ¹±ª»®²³»²¬¿´ º«²¼ô ¾«¬ ¬¸» ®»°¿§³»²¬ ®»¼«½» ´±²¹ó¬»®³ ´·¿¾·´·¬·» ·² ¬¸» Í¬¿¬»³»²¬ ±º Ò»¬ Ð±·¬·±²ò Ü»¾¬ ·«»¼ øîïôéíðôððð÷ Ð®»³·«³ ±² ¾±²¼ øíôðíïôîïé÷ Ð®±½»»¼ ±² ®»º«²¼·²¹ ¾±²¼øïíôðëðôððð÷ Ð¿§³»²¬ ¬± »½®±© ¿¹»²¬ º±® ®»º«²¼·²¹ ïìôïêðôððð Í°»½·¿´ ¿»³»²¬ ¾±²¼ ®»¬·®»³»²¬ïôíêîôððð Ù»²»®¿´ ±¾´·¹¿¬·±² ¾±²¼ ®»¬·®»³»²¬ îïëôððð Î»ª»²«» ¾±²¼ °®·²½·°¿´ ®»¬·®»³»²¬îôêððôðððøïçôìéìôîïé÷ Ý±²¬®·¾«¬·±² ±º ·²º®¿¬®«½¬«®» ¿»¬ ¿®» ²±¬ ®»½±®¼»¼ ¿ ®»ª»²«» ·² ¬¸» ¹±ª»®²³»²¬¿´ º«²¼ò íéëôîìï Í±³» ®»ª»²«» ¿²¼ »¨°»²» ®»°±®¬»¼ ·² ¬¸» Í¬¿¬»³»²¬ ±º ß½¬·ª·¬·» ¼± ²±¬ ®»¯«·®» ¬¸» «» ±º ½«®®»²¬ º·²¿²½·¿´ ®»±«®½» ¿²¼ ¬¸»®»º±®» ¿®» ²±¬ ®»°±®¬»¼ ¿ ®»ª»²«» ±® »¨°»²¼·¬«®» ·² ¹±ª»®²³»²¬¿´ º«²¼ò ß½½®«»¼ ·²¬»®»¬ ééôëïé Ü»ª»´±°»® ½±²¬®·¾«¬·±² øééôìèï÷ ×²¬»®¹±ª»®²³»²¬¿´ ®»ª»²«» øïôïïìôëìí÷ Í°»½·¿´ ¿»³»²¬ øçëéôðçé÷ Ý±³°»²¿¬»¼ ¿¾»²½» øêêôîíë÷ Ü·°±¿´ ±º ¿»¬ øëêôçïð÷ Ù¿·² ±² ¿´» ±º ¿»¬ íêôíçï ß³±®¬·¦¿¬·±² ±º ¼»º»®®»¼ ½¸¿®¹» ïêôêêë øîôïìïôêçí÷ Change in net position in governmental activities$ (12,417,319) The notes to the financial statements are an integral part of this statement. íé TOWN OF MARANA, ARIZONA STATEMENT OF NET POSITION PROPRIETARY FUNDS JUNE 30, 2013 Û²¬»®°®·» Ú«²¼ É¿¬»®É¿¬»©¿¬»®ß·®°±®¬Ì±¬¿´ ASSETS Ý«®®»²¬ ¿»¬æ Ý¿¸ ¿²¼ ½¿¸ »¯«·ª¿´»²¬ü ìôðèéôêçí ü ó ü ó ü ìôðèéôêçí ß½½±«²¬ ®»½»·ª¿¾´» êëíôéèï èðôïïí ìçôëíð éèíôìîì Ð®»°¿·¼ ·¬»³ ïêôîìê ïôêðè ó ïéôèëì Ì±¬¿´ ½«®®»²¬ ¿»¬ ìôéëéôéîð èïôéîï ìçôëíð ìôèèèôçéï Ò±²½«®®»²¬ ¿»¬æ Î»¬®·½¬»¼ ½¿¸ îïçôîçï ó ó îïçôîçï Ý¿°·¬¿´ ¿»¬ ²±¬ ¼»°®»½·¿¬»¼ íôêíçôëêð îôèéèôèèé îôðíðôëéé èôëìçôðîì Ý¿°·¬¿´ ¿»¬ ø²»¬ ±º ¼»°®»½·¿¬·±²÷ ïçôìïëôïìï êçôëðèôëèî ïéôèíêôîëì ïðêôéëçôçéé Ì±¬¿´ ²±²½«®®»²¬ ¿»¬ îíôîéíôççî éîôíèéôìêç ïçôèêêôèíï ïïëôëîèôîçî Total assets îèôðíïôéïî éîôìêçôïçð ïçôçïêôíêï ïîðôìïéôîêí LIABILITIES Ý«®®»²¬ ´·¿¾·´·¬·»æ ß½½±«²¬ °¿§¿¾´» ïêìôíéì éìôëìë ïðôðëí îìèôçéî ß½½®«»¼ °¿§®±´´ ¿²¼ »³°´±§»» ¾»²»º·¬ ìëôîîé ïðôíéð ìôçíç êðôëíê Ý±³°»²¿¬»¼ ¿¾»²½» ììôììç èôíêì êëì ëíôìêé Ü«» ¬± ±¬¸»® º«²¼ ó íôêïêôðçë ïëðôððð íôéêêôðçë Ü»°±·¬ ¸»´¼ º±® ±¬¸»® ëìèôîéí ó ó ëìèôîéí Ü«» ¬± ±¬¸»® ¹±ª»®²³»²¬ ïçìôðèî ó ó ïçìôðèî Ô±¿² °¿§¿¾´» îîîôîçê ó ó îîîôîçê ×²¬»®»¬ °¿§¿¾´» êíôîèê ó ó êíôîèê Ì±¬¿´ ½«®®»²¬ ´·¿¾·´·¬·» ïôîèïôçèé íôéðçôíéì ïêëôêìê ëôïëéôððé Ò±²½«®®»²¬ ´·¿¾·´·¬·»æ Ü«» ¬± ±¬¸»® º«²¼ ó ó îôêîëôìèï îôêîëôìèï Ý±³°»²¿¬»¼ ¿¾»²½» ìôçíç çîç éí ëôçìï Ô±¿² °¿§¿¾´» ìôðìîôîéè ó ó ìôðìîôîéè Ì±¬¿´ ²±²ó½«®®»²¬ ´·¿¾·´·¬·» ìôðìéôîïé çîç îôêîëôëëì êôêéíôéðð Total liabilities ëôíîçôîðì íôéïðôíðí îôéçïôîðð ïïôèíðôéðé NET POSITION Ò»¬ ·²ª»¬³»²¬ ·² ½¿°·¬¿´ ¿»¬ ïèôéçðôïîé éîôíèéôìêç ïçôèêêôèíï ïïïôðììôìîé Î»¬®·½¬»¼ º±® ¼»¾¬ »®ª·½» îïçôîçï ó ó îïçôîçï Ë²®»¬®·½¬»¼íôêçíôðçð øíôêîèôëèî÷ øîôéìïôêéð÷ øîôêééôïêî÷ Total net position ü îîôéðîôëðè ü êèôéëèôèèé ü ïéôïîëôïêï ü ïðèôëèêôëëê The notes to the financial statements are an integral part of this statement. TOWN OF MARANA, ARIZONA STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2013 Û²¬»®°®·» Ú«²¼ É¿¬»®É¿¬»©¿¬»®ß·®°±®¬Ì±¬¿´ Operating revenues: Ý¸¿®¹» º±® »®ª·½»ü íôìëëôíîç ü éíðôïçîü îíçôïíîü ìôìîìôêëí Ó·½»´´¿²»±« ó ó ïçôðìé ïçôðìé Total operating revenues íôìëëôíîç éíðôïçî îëèôïéç ìôììíôéðð Operating expenses: Ð»®±²²»´ ½±¬ ïôîëîôëìí îéíôéïê ïíîôíïð ïôêëèôëêç Ý±²¬®¿½¬«¿´ »®ª·½» ïìçôíéè ëéôêíë çôîïì îïêôîîé Ý±³³±¼·¬·» éììôïîë íìïôîéê îîôëéð ïôïðéôçéï Ñ¬¸»® êïîôçèð îôêéê çðôíðï éðëôçëé Ü»°®»½·¿¬·±² »¨°»²» çëêôèêî ïôçîìôðëé çîìôëîé íôèðëôììê Total operating expenses íôéïëôèèè îôëççôíêð ïôïéèôçîî éôìçìôïéð Operating loss øîêðôëëç÷ øïôèêçôïêè÷ øçîðôéìí÷ øíôðëðôìéð÷ Nonoperating revenues (expenses): ×²ª»¬³»²¬ ·²½±³» ïôëíí ó ó ïôëíí ×²¬»®»¬ Û¨°»²» øêîôêðì÷ ó ó øêîôêðì÷ Total nonoperating revenues (expenses) øêïôðéï÷ ó ó øêïôðéï÷ Net loss before contributions, special items, and transfers øíîïôêíð÷ øïôèêçôïêè÷ øçîðôéìí÷ øíôïïïôëìï÷ Capital contributions éîíôíêê êèíôíìè ëëïôíðé ïôçëèôðîï Transfers in ïêôïïëôçîê ó ïêôïïëôçîê Transfers out øîðìôíéí÷ ó ó øîðìôíéí÷ Special item ó øïôíîêôìëé÷ ó øïôíîêôìëé÷ Changes in net position ïçéôíêí ïíôêðíôêìç øíêçôìíê÷ ïíôìíïôëéê Net position, beginning of year îîôëðëôïìë ëëôïëëôîíè ïéôìçìôëçé çëôïëìôçèð Net position, end of year ü îîôéðîôëðè ü êèôéëèôèèé ü ïéôïîëôïêï ü ïðèôëèêôëëê The notes to the financial statements are an integral part of this statement. íç TOWN OF MARANA, ARIZONA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED JUNE 30, 2013 Cash flows from operating activities: Cash flows from non-capital activities: Cash flows from capital activities and related financing activities: Cash flows from investing activities: Net increase (decrease) in cash and cash equivalents Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year Reconciliation of operating loss to net cash provided by operating activities: Adjustments to reconcile operating (loss) to net cash provided by operating activities Noncash investing, capital and financing activities: The notes to the financial statements are an integral part of this statement. TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A.Reporting Entity TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont’d) B.Basis of Presentation Government-wide Financial Statements TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont’d) Fund Financial Statements TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont’d) C.Measurement FocusandBasis of Accounting TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont’d) D.Cash and Cash Equivalents E.Investments F.Restricted Assets G.Prepaid Items H.Receivables and Payables TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont’d) I.Interfund Activity J.Capital Assets TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont’d) K.Long-term Obligations L.Compensated Absences M.Transactions Between Funds N.Use of Estimates TOWN OF MARANA, ARIZONA NOTES TO FINANCIAL STATEMENTS JUNE 30, 2013 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont’d) O.Seized Property P.Deferred Outflows/Inflows of Resources Q.Flow Assumption TOWN OF MARANA, ARIZONA NOTES TO FINANCIAL STATEMENTS JUNE 30, 2013 NOTE 2 – FUND BALANCE CLASSIFICATIONS Fund Balances: Nonspendable: Restricted: Unassigned: TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 3 - STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY Individual Deficit Fund Balance NOTE 4 - BUDGETARY CONTROL Excess Expenditures Over Budget TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 4 - BUDGETARY CONTROL(Cont’d) NOTE 5 - CASH AND INVESTMENTS Investment Type TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 5 - CASH AND INVESTMENTS (Cont’d) NOTE 6 - CAPITAL ASSETS TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 6 – CAPITAL ASSETS (Cont’d) Business-type Activities TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 7 – LONG-TERM DEBT A.NotesPayable B.Community Facilities District (CFD) General Obligation Bonds TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 7 – LONG-TERM DEBT (Cont’d) TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 7 – LONG-TERM DEBT (Cont’d) C.Tangerine Farms Road Improvement District Improvement Bonds D.RevenueBonds TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 7 – LONG-TERM DEBT (Cont’d) TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 7 – LONG-TERM DEBT (Cont’d) E.Pledged Revenues TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 7 – LONG-TERM DEBT (Cont’d) H.Changes in Long-term Debt NOTE 8 – DEFERRED AMOUNTS TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 9 – INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS Due to/from other funds: Interfund transfers: TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 10 - EMPLOYEE RETIREMENT SYSTEMS A. Public Safety Personnel Retirement System TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 10 - EMPLOYEE RETIREMENT SYSTEMS (Cont’d) TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 10 - EMPLOYEE RETIREMENT SYSTEMS (Cont’d) Trend Information SCHEDULE OF FUNDING PROGRESS Pension Plan Health Insurance Plan TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 10 - EMPLOYEE RETIREMENT SYSTEMS (Cont’d) Annual Required Contribution – Health Insurance Plan B. Arizona State Retirement System Funding Policy TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 10 - EMPLOYEE RETIREMENT SYSTEMS (Cont’d) C. Corrections Officers Retirement Plan D. Elected Officials’ Retirement Plan TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 10 - EMPLOYEE RETIREMENT SYSTEMS (Cont’d) NOTE 11 - RISK MANAGEMENT NOTE 12 - COMMITMENTS AND CONTINGENCIES Significant Contractual Commitments TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 13 - LEASING ARRANGEMENTS Land – State of Arizona TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 13 - LEASING ARRANGEMENTS (Cont’d) NOTE 14 – SPECIAL ITEM NOTE 15 – CHANGE IN ACCOUNTING PRINCIPLE NOTE 16 – SUBSEQUENT EVENTS Bond Call: TOWN OF MARANA, ARIZONA NOTES TO FINANCIALSTATEMENTS JUNE 30, 2013 NOTE 16 – SUBSEQUENT EVENTS(Cont’d) Pima County v. Town of Marana (2011): Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ éð SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL (REQUIRED SUPPLEMENTARY INFORMATION) éï TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND YEAR ENDED JUNE 30, 2013 Þ«¼¹»¬»¼ ß³±«²¬ Ê¿®·¿²½» ó Ð±·¬·ª» Ñ®·¹·²¿´Ú·²¿´ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Í¿´» ¬¿¨»ü ïçôèíëôééð ü ïçôèíëôééðü îðô ìëïôéçèü êïêô ðîè ×²¬»®¹±ª»®²³»²¬¿´ éôèîïôëçï éôèîïôëçï éô éïéôðèê ø ïðìôëðë÷ Ô·½»²»ô º»» ú °»®³·¬ îôìïíôêðð îôìïíôêðð ìô íîíôïëë ïô çðçôëëë Ú·²»ô º±®º»·¬«®» ú °»²¿´¬·» ëéðôððð ëéðôððð êéìô ðèî ïðìô ðèî Ý¸¿®¹» º±® »®ª·½» íïðôîëð íïðôîëð íéçô íìè êçô ðçè Ô»¿» ·²½±³» èéëôððð èéëôððð ïðëô íëè ø éêçôêìî÷ Ý±²¬®·¾«¬·±² ó ó íô ððð íô ððð ×²ª»¬³»²¬ ·²½±³» ïððôððð ïððôððð ïëëô ìêì ëëô ìêì Ó·½»´´¿²»±« ëììôíîð ëììôíîð êèëô èëð ïìïô ëíð Total revenues íîôìéðôëíï íîôìéðôëíï íìô ìçëôïìï îô ðîìôêïð Expenditures: Ù»²»®¿´ ¹±ª»®²³»²¬æ Ù»²»®¿´ ¹±ª»®²³»²¬ îôìíéôíëé ïôçíêôêêì êéïô ìîì ïô îêëôîìð Ì±©² ½±«²½·´ îèçôíìí îèçôíìí îêçô îêê îðô ðéé Ì±©² ½´»®µíèëôîíëíèëôîíëíëëôéëï îçôìèì Ì±©² ³¿²¿¹»®èðìôïçêèëçôðëðééîôêêç èêôíèï Ø«³¿² Î»±«®½»êíîôððéêíîôððéêîïôíèë ïðôêîî Ú·²¿²½»èìïôéïìèìïôéïìéîéôðêè ïïìôêìê Ô»¹¿´éêîôðïêéïêôïìçéïíôêèêîôìêí Ì»½¸²·½¿´ Í»®ª·½» ïôéëïôëðë ïôéêéôëðë ïô éêêôêîê èéç Ó«²·½·°¿´ Ý±«®¬çêíôïðççêíôïðççìîôîîèîðôèèï Ð«¾´·½ Í¿º»¬§æ Ð±´·½»ïðôîçìôíêçïðôíðçôíêçïðôîìðôéìíêèôêîê Þ«·´¼·²¹ Í¿º»¬§ êéîôçìî êéîôçìî êïîô çíë êðô ððé Ø·¹¸©¿§ ¿²¼ ¬®»»¬ Ð«¾´·½ ©±®µ îôïðìôééç îôïðëôééç îô ïðëôïêì êïë Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ Ü»ª»´±°³»²¬ Í»®ª·½» íôèïçôççë ìôïèìôîëï ìô ðíçôîïï ïìëô ðìð Ý±³³«²·¬§ ¼»ª»´±°³»²¬ îìðôëéï íîïôëîï íðèô ììç ïíô ðéî Ý«´¬«®» ¿²¼ ®»½®»¿¬·±² Ð¿®µ ¿²¼ ®»½®»¿¬·±² îôèìèôçèð îôèêðôïèð îô èëçôïèç ççï Ý¿°·¬¿´ ±«¬´¿§ îôîçîôçðð îôîçêôîðð îô ïîçôìëè ïêêô éìî Total expenditures íïôïìïôðïè íïôïìïôðïè îçô ïíëôîëî îô ððëôéêê Excess (deficiency) of revenues over ïôíîçôëïí ïôíîçôëïí ëôíëçôèèç ìôðíðôíéê expenditures Other financing sources (uses): Ì®¿²º»® ±«¬ øîôèíçôîëç÷ øîôèíçôîëç÷ ø îôéíçôîëç÷ ïððô ððð Total other financing sources øîôèíçôîëç÷ øîôèíçôîëç÷ øîôéíçôîëç÷ ïððôððð (uses) Changes in fund balances øïôëðçôéìê÷ øïôëðçôéìê÷ îô êîðôêíð ìô ïíðôíéê Fund balances, beginning of year ïìôîçïôèçé ïìôîçïôèçé ïèô îçéôëêî ìô ððëôêêë Fund balances, end of year ü ïîôéèîôïëï ü ïîôéèîôïëï ü îðô çïèôïçîü èô ïíêôðìï See accompanying notes to this schedule. éî TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - HIGHWAY USER REVENUE FUND YEAR ENDED JUNE 30, 2013 Þ«¼¹»¬»¼ ß³±«²¬ Ê¿®·¿²½» ó Ð±·¬·ª» Ñ®·¹·²¿´Ú·²¿´ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: ×²¬»®¹±ª»®²³»²¬¿´ü îôíðéôðîï ü îôíðéôðîïü îôîëêôçîð ü øëðôïðï÷ ×²ª»¬³»²¬ ·²½±³» éôëðð éôëðð íôïèê øìôíïì÷ Total revenues îôíïìôëîï îôíïìôëîï îôîêðôïðê øëìôìïë÷ Expenditures: Ý«®®»²¬ ó Ø·¹¸©¿§ ¿²¼ ¬®»»¬ îôêíëôîðí îôëëçôîðí ïôèíïôêçç éîéôëðì Ý¿°·¬¿´ ±«¬´¿§ íêéôððð ììíôððð ïèçôíîç îëíôêéï Total expenditures íôððîôîðí íôððîôîðí îôðîïôðîè çèïôïéë Excess (deficiency) of revenues over expenditures øêèéôêèî÷ øêèéôêèî÷ îíçôðéè çîêôéêð Other financing sources (uses): óóëêôçïðøëêôçïð÷ Ð®±½»»¼ º®±³ ¿´» ±º ½¿°·¬¿´ ¿»¬ óóëêôçïðøëêôçïð÷ Total other financing sources (uses) øêèéôêèî÷ øêèéôêèî÷ îçëôçèè çèíôêéð Change in fund balance ëîôéîì ëîôéîì íôêëìôïéë íôêðïôìëï Fund balance, July 1, 2012 ü øêíìôçëè÷ ü øêíìôçëè÷ ü íôçëðôïêí ü ìôëèëôïîï Fund balance (deficits), June 30, 2013 éí TOWN OF MARANA, ARIZONA NOTE TO REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2011 NOTE 1 - BUDGETARY BASIS OF ACCOUNTING Ì¸» ¿¼±°¬»¼ ¾«¼¹»¬ ±º ¬¸» Ì±©² · °®»°¿®»¼ ±² ¿ ¾¿· ±º ¿½½±«²¬·²¹ ½±²·¬»²¬ ©·¬¸ ¿½½±«²¬·²¹ °®·²½·°´» ¹»²»®¿´´§ ¿½½»°¬»¼ ·² ¬¸» Ë²·¬»¼ Í¬¿¬» ±º ß³»®·½¿ò éì COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES éë Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ éê OTHER MAJOR GOVERNMENTAL FUNDS SCHEDULES OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – BUDGET AND ACTUAL éé Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ éè TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - TANGERINE FARMS IMPROVEMENT DISTRICT DEBT SERVICE YEAR ENDED JUNE 30, 2013 Þ«¼¹»¬»¼ ß³±«²¬ Ê¿®·¿²½» ó Ð±·¬·ª» øÒ»¹¿¬·ª»÷ Ñ®·¹·²¿´Ú·²¿´ß½¬«¿´ Revenues: Í°»½·¿´ ¿»³»²¬ü îôðçéôéìè ü îôðçéôéìèü îôííéôìíè ü îíçôêçð Total revenues îôðçéôéìè îôðçéôéìè îôííéôìíè îíçôêçð Expenditures: Ü»¾¬ »®ª·½» ó Ð®·²½·°¿´ ®»¬·®»³»²¬ ïôïïéôððð ïôïïéôððð ïôíêîôððð øîìëôððð÷ ×²¬»®»¬ ¿²¼ º·½¿´ ½¸¿®¹» çèðôéìè çèðôéìè çéêôëíë ìôîïí Total expenditures îôðçéôéìè îôðçéôéìè îôííèôëíë øîìðôéèé÷ Excess (deficiency) of revenues over expenditures ó ó øïôðçé÷ øïôðçé÷ Fund balances, beginning of year ó ó êéêôëïí êéêôëïí Fund balances, end of year ü ó ü ó ü êéëôìïê ü êéëôìïê éç TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - 2008 BOND DEBT SERVICE YEAR ENDED JUNE 30, 2013 Þ«¼¹»¬»¼ ß³±«²¬ Ê¿®·¿²½» ó Ð±·¬·ª» Ñ®·¹·²¿´Ú·²¿´ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ð®±°»®¬§ Ì¿¨»ü ó ü óü ó ü ó ×²¬»®¹±ª»®²³»²¬¿´ ó ó ëôîððôððð ëôîððôððð Ý±²¬®·¾«¬·±² ó ó ó ó ×²ª»¬³»²¬ ·²½±³» ó ó ëê ëê Total revenues ó ó ëôîððôðëê ëôîððôðëê Expenditures: Ü»¾¬ »®ª·½» ó Ð®·²½·°¿´ ®»¬·®»³»²¬ ïôíèðôððð ïôíèðôððð ïôíèðôððð ó ×²¬»®»¬ ¿²¼ º·½¿´ ½¸¿®¹» ïôéìéôèëí ïôéìéôèëí ïôéìéôëéè îéë Total expenditures íôïîéôèëí íôïîéôèëí íôïîéôëéè îéë Excess (deficiency) of revenues over expenditures øíôïîéôèëí÷øíôïîéôèëí÷îôðéîôìéèëôîððôííï Other financing sources: Ì®¿²º»® ·²íôïîéôèëííôïîéôèëííôïîéôèëíó Total other financing sources íôïîéôèëííôïîéôèëííôïîéôèëíó Change in fund balances ó ó ëôîððôííï ëôîððôííï Fund balances, beginning of year êôìëêôîèè êôìëêôîèè éôìêêôçìè ïôðïðôêêð Fund balances, end of year ü êôìëêôîèè ü êôìëêôîèè ü ïîôêêéôîéç ü êôîïðôççï èð NON-MAJOR GOVERNMENTAL FUNDS èï TOWN OF MARANA, ARIZONA COMBINING BALANCE SHEET - ALL NON-MAJOR GOVERNMENTAL FUNDS - BY FUND TYPE JUNE 30, 2013 Ì±¬¿´ Ò±²óÓ¿¶±® Í°»½·¿´ Ù±ª»®²³»²¬¿´ Î»ª»²«»Ý¿°·¬¿´ Ð®±¶»½¬Ü»¾¬ Í»®ª·½»Ú«²¼ ASSETS Ý¿¸ ¿²¼ ½¿¸ »¯«·ª¿´»²¬ü îôìïðôîëí ü ïçôðêðôéèë ü îéðôéðí ü îïôéìïôéìï ß½½±«²¬ ®»½»·ª¿¾´» êðôêëë éôìîï ó êèôðéê ×²¬»®»¬ ®»½»·ª¿¾´» ó éôëìç ê éôëëë Ü«» º®±³ ¹±ª»®²³»²¬ îéëôðêé ïôëïëôîïð ó ïôéçðôîéé Î»¬®·½¬»¼ ½¿¸ ¿²¼ ·²ª»¬³»²¬ ó éôîêéôìîì ïôèéïôéðí çôïíçôïîé Total assets ü îôéìëôçéë ü îéôèëèôíèç ü îôïìîôìïî ü íîôéìêôééê LIABILITIES ß½½±«²¬ °¿§¿¾´»ü ëèôèïç ü êëìôïìé ü ó ü éïîôçêê ß½½®«»¼ °¿§®±´´ ¿²¼ »³°´±§»» ¾»²»º·¬ êôîðï êôîìì ó ïîôììë Ü«» ¬± ±¬¸»® º«²¼ éôïêï êêíôððê çïôìîè éêïôëçë Ü»°±·¬ ¸»´¼ º±® ±¬¸»® ó íôíèë êìêôêêî êëðôðìé Total liabilities éîôïèï ïôíîêôéèî éíèôðçð îôïíéôðëí DEFERRED INFLOWS OF RESOURCES Ë²¿ª¿·´¿¾´» ®»ª»²«» éèôïíï êëîôëïï ó éíðôêìî Total deferred inflows of resources éèôïíï êëîôëïï ó éíðôêìî FUND BALANCES (DEFICITS) Ú«²¼ ¾¿´¿²½»æ Î»¬®·½¬»¼ îôëçéôîðîîêôíîïôïíîïôìðìôíîîíðôíîîôêëê Ë²¿·¹²»¼ øïôëíç÷ øììîôðíê÷ ó øììíôëéë÷ Total fund balances îôëçëôêêí îëôèéçôðçê ïôìðìôíîî îçôèéçôðèï Total liabilities, deferred inflows of resources, and fund balances ü îôéìëôçéë ü îéôèëèôíèç ü îôïìîôìïî ü íîôéìêôééê èî TOWN OF MARANA, ARIZONA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - ALL NON-MAJOR GOVERNMENTAL FUNDS - BY FUND TYPE YEAR ENDED JUNE 30, 2013 Ì±¬¿´ Ò±²óÓ¿¶±® Í°»½·¿´ Ù±ª»®²³»²¬¿´ Î»ª»²«»Ý¿°·¬¿´ Ð®±¶»½¬Ü»¾¬ Í»®ª·½»Ú«²¼ Revenues: Í¿´» ¬¿¨ü çèíôççîü íôííîôíïìü óü ìôíïêôíðê Ð®±°»®¬§ ¬¿¨ ó ççôèîë íçêôéïë ìçêôëìð ×²¬»®¹±ª»®²³»²¬¿´ êéìôìðé îôïëïôéïï ó îôèîêôïïè Ô·½»²»ô º»» ú °»®³·¬ ó ìôîêîôëêì ó ìôîêîôëêì Ú·²»ô º±®º»·¬«®» ú °»²¿´¬·» ïçéôðìí ó ó ïçéôðìí Ý±²¬®·¾«¬·±² ïëìôçèì ïïëôèèê íïìôêçè ëèëôëêè ×²ª»¬³»²¬ ·²½±³» îôçéë øçôçèï÷ éí øêôçíí÷ Ó·½»´´¿²»±« ïôçîð ïïêôíëì ó ïïèôîéì Total revenues îôðïëôíîï ïðôðêèôêéí éïïôìèê ïîôéçëôìèð Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ éçîôïéí îîéôëîé ó ïôðïçôéðð Ð«¾´·½ ¿º»¬§ ìêëôííï ó ó ìêëôííï Ø·¹¸©¿§ ¿²¼ ¬®»»¬ èèôéíé ó ó èèôéíé Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ ïíïôìíé ó ó ïíïôìíé Ý¿°·¬¿´ ±«¬´¿§ êíôííê îôðêêôðèì ó îôïîçôìîð Ü»¾¬ »®ª·½» ó Ð®·²½·°¿´ ®»¬·®»³»²¬ ó ó ïôìíëôððð ïôìíëôððð ×²¬»®»¬ ¿²¼ º·½¿´ ½¸¿®¹» ó ó ïôêèíôêðð ïôêèíôêðð Þ±²¼ ·«¿²½» ½±¬ ó ëîðôèëð ó ëîðôèëð Total expenditures ïôëìïôðïìîôèïìôìêïíôïïèôêððéôìéìôðéë Excess (deficiency) of revenues over expenditures ìéìôíðé éôîëìôîïî øîôìðéôïïì÷ ëôíîïôìðë Other financing sources (uses): Ú¿½» ª¿´«» ±º ¾±²¼ ·«»¼ ó îïôéíðôððð ó îïôéíðôððð Î»º«²¼»¼ ¾±²¼ »½®±© °¿§³»²¬ ó ó øïìôïêðôððð÷ øïìôïêðôððð÷ Ð®»³·«³ ±² ¾±²¼ ·«»¼ ó íôðíïôîïé ó íôðíïôîïé Î»º«²¼·²¹ ¾±²¼ ó ïíôðëðôððð ó ïíôðëðôððð Ì®¿²º»® ·² ó ó ïêôëéïôèçé ïêôëéïôèçé Ì®¿²º»® ±«¬ ó øíîôèéîôðìì÷ ó øíîôèéîôðìì÷ Total other financing sources (uses) ó ìôçíçôïéí îôìïïôèçé éôíëïôðéð Change in fund balances ìéìôíðé ïîôïçíôíèë ìôéèí ïîôêéîôìéë Fund balances, beginning of year îôïîïôíëê ïíôêèëôéïï ïôíççôëíç ïéôîðêôêðê Fund balances, end of year ü îôëçëôêêí ü îëôèéçôðçê ü ïôìðìôíîî ü îçôèéçôðèï Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ èì NON-MAJOR SPECIAL REVENUE FUNDS Community Development Grant Fund (CDBG) – Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» ÝÜÞÙ °®±¹®¿³ ©¸·½¸ °®±ª·¼» ®»±«®½» ¬± ¿¼¼®» ½±³³«²·¬§ ¼»ª»´±°³»²¬ ²»»¼ Affordable Housing Fund – Ì¸· ®»ª±´ª·²¹ º«²¼ ¿½½±«²¬ º±® ®»±«®½» «¬·´·¦»¼ ±² ¿ºº±®¼¿¾´» ¸±«·²¹ °®±¶»½¬ ¿²¼ °®±¹®¿³ò Bed Tax Fund – Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» ½±´´»½¬·±² ±º ¬¸» ¼·½®·³·²¿¬±®§ °±®¬·±² ±º ¾»¼ ¬¿¨ ®»ª»²«» ©¸·½¸ º«²¼ »½±²±³·½ ¼»ª»´±°³»²¬ ¿²¼ ¬±«®·³ ·²·¬·¿¬·ª»ò Judicial Collection Enhancement Fund – Ì¸· º«²¼¿½½±«²¬ º±® ®»±«®½» ®»¯«·®»¼ ¬± ·³°®±ª»ô ³¿·²¬¿·² ¿²¼ »²¸¿²½» ¬¸» ¿¾·´·¬§ ¬± ½±´´»½¬ ¿²¼ ³¿²¿¹» ³±²·» ¿»»¼ ±® ®»½»·ª»¼ ¾§ ¬¸» ½±«®¬ ·²½´«¼·²¹ ®»¬·¬«¬·±²ô ½¸·´¼ «°°±®¬ô º·²» ¿²¼ ½·ª·´ °»²¿´¬·»å ¿²¼ ¬± ·³°®±ª» ½±«®¬ ¿«¬±³¿¬·±² °®±¶»½¬ ´·µ»´§ ¬± ·³°®±ª» ½¿» °®±½»·²¹ ±® ¬¸» ¿¼³·²·¬®¿¬·±² ±º ¶«¬·½»ò Local Transportation Assistance Fund – Ì¸· º«²¼ ¿½½±«²¬ º±® °»½·¿´ ¼·¬®·¾«¬·±² ±º ¬¿¬» ´±¬¬»®§ ³±²·» ©¸·½¸ ¿®» ®»¬®·½¬»¼ º±® ¬®¿²°±®¬¿¬·±² ¿²¼ñ±® ¬®¿²·¬ ®»´¿¬»¼ °®±¶»½¬ ¿²¼ °®±¹®¿³ò Fill-the-Gap Fund – Ì¸· º«²¼ ¿½½±«²¬ º±® ´±½¿´ Ú·´´ Ì¸» Ù¿° ®»±«®½» ©¸·½¸ ¸¿´´ ¾» «»¼ ¬± ·³°®±ª»ô ³¿·²¬¿·² ¿²¼ »²¸¿²½» ¬¸» ¿¾·´·¬§ ¬± ½±´´»½¬ ¿²¼ ³¿²¿¹» ³±²·» ¿»»¼ ±® ®»½»·ª»¼ ¾§ ¬¸» ½±«®¬ô ¬± ·³°®±ª» ½±«®¬ ¿«¬±³¿¬·±² ¿²¼ ¬± ·³°®±ª» ½¿» °®±½»·²¹ ±® ¬¸» ¿¼³·²·¬®¿¬·±² ±º ¶«¬·½»ò Local Technology Fund – Ì¸· º«²¼¿½½±«²¬ º±® ®»±«®½» ®»¯«·®»¼ ¬± º«²¼ ´±½¿´ ±® ½±´´¿¾±®¿¬·ª» ¬»½¸²±´±¹§ ·³°®±ª»³»²¬ °®±¶»½¬ ¿²¼ °®±¹®¿³ò Other Special Revenue Fund – ·²½´«¼» ¿´´ ±¬¸»® ¹®¿²¬ ®»´¿¬»¼ °®±¹®¿³ ¿²¼ °®±¶»½¬ò èë TOWN OF MARANA, ARIZONA COMBINING BALANCE SHEET - NON-MAJOR SPECIAL REVENUE FUNDS JUNE 30, 2012 Ý±³³«²·¬§ Ü»ª»´±°³»²¬ ßºº±®¼¿¾´» Þ´±½µ Ù®¿²¬Ø±«·²¹Þ»¼ Ì¿¨ ASSETS Ý¿¸ ¿²¼ ½¿¸ »¯«·ª¿´»²¬ü ïíôçéì ü îðìôììï ü îìïôííï ß½½±«²¬ ®»½»·ª¿¾´» ó ó ó Ü«» º®±³ ¹±ª»®²³»²¬ ìçôèìé ó êðôîïç Total assets ü êíôèîï ü îðìôììï ü íðïôëëð LIABILITIES ß½½±«²¬ °¿§¿¾´»ü îôìèï ü ïôðçé ü íïôììë ß½½®«»¼ °¿§®±´´ ¿²¼ »³°´±§»» ¾»²»º·¬ çìè ó èïé Ü«» ¬± ±¬¸»® º«²¼ éôïêï ó ó Total liabilities ïðôëçð ïôðçé íîôîêî DEFERRED INFLOWS OF RESOURCES Ë²¿ª¿·´¿¾´» ®»ª»²«» ìôìëë ó ó Total deferred inflows of resources ìôìëë ó ó FUND BALANCES (DEFICITS) Î»¬®·½¬»¼ ìèôééê îðíôíìì îêçôîèè Ë²¿·¹²»¼ ó ó ó Total fund balances ìèôééê îðíôíìì îêçôîèè Total liabilities, deferred inflows of resources, and fund balances ü êíôèîï ü îðìôììï ü íðïôëëð èê Ö«¼·½·¿´ Ô±½¿´ Ý±´´»½¬·±² Ì®¿²°±®¬¿¬·±² Ô±½¿´ Ñ¬¸»® Í°»½·¿´ Û²¸¿²½»³»²¬ß·¬¿²½»Ì»½¸²±´±¹§Î»ª»²«» Ú«²¼Ì±¬¿´ Ú·´´ó¬¸»óÙ¿° ü çêôééì ü ëçôìëî ü îðôêìë ü êïëôðíç ü ïôïëèôëçé ü îôìïðôîëí ó ïôçïè ó ó ëèôéíé êðôêëë ó ó ó ó ïêëôððï îéëôðêé ü çêôééì ü êïôíéð ü îðôêìë ü êïëôðíç ü ïôíèîôííë ü îôéìëôçéë ü ó ü ó ü îîôïèì ü ïìë ü ïôìêé ü ëèôèïç ó ó ó ïôïçë íôîìï êôîðï ó ó ó ó ó éôïêï ó ó îîôïèì ïôíìð ìôéðè éîôïèï ó ó ó ó éíôêéê ü éèôïíï ó ó ó ó éíôêéê éèôïíï çêôééì êïôíéð ó êïíôêçç ïôíðíôçëï ü îôëçéôîðî ó ó øïôëíç÷ ó ó øïôëíç÷ çêôééì êïôíéð øïôëíç÷ êïíôêçç ïôíðíôçëï îôëçëôêêí ü çêôééì ü êïôíéð ü îðôêìë ü êïëôðíç ü ïôíèîôííë ü îôéìëôçéë èé TOWN OF MARANA, ARIZONA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NON-MAJOR SPECIAL REVENUE FUNDS YEAR ENDED JUNE 30, 2012 Ý±³³«²·¬§ Ö«¼·½·¿´ Ü»ª»´±°³»²¬ ßºº±®¼¿¾´» Ý±´´»½¬·±² Þ´±½µ Ù®¿²¬Ø±«·²¹Þ»¼ Ì¿¨Û²¸¿²½»³»²¬ Revenues: Í¿´» ¬¿¨»ü ó ü ó ü çèíôççî ü ó ×²¬»®¹±ª»®²³»²¬¿´ ïìîôçìê ó ó ó Ú·²»ô º±®º»·¬«®» ú °»²¿´¬·» ó ó ó ïíôíðé Ý±²¬®·¾«¬·±² ó ó ó ó ×²ª»¬³»²¬ ·²½±³» ó ó ó ó Ó·½»´´¿²»±« ó ïôçîð ó ó Total revenues ïìîôçìê ïôçîð çèíôççî ïíôíðé Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ ó ó éðîôïèë ïôéïé Ð«¾´·½ ¿º»¬§ ó ó ó ó Ø·¹¸©¿§ ¿²¼ ¬®»»¬ ó ó ó ó Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ èêôçèê íïôçíî ïîôëïç ó Ý¿°·¬¿´ ±«¬´¿§ ïôîïé ó ó ó Total expenditures èèôîðí íïôçíî éïìôéðì ïôéïé Excess (deficiency) of revenues over ëìôéìí øíðôðïî÷ îêçôîèè ïïôëçð expenditures Change in fund balances ëìôéìí øíðôðïî÷ îêçôîèè ïïôëçð Fund balances (deficits), beginning of year øëôçêé÷ îííôíëê ó èëôïèì Fund balances (deficits), end of year ü ìèôééê ü îðíôíìì ü îêçôîèè ü çêôééì èè Ô±½¿´ Ì®¿²°±®¬¿¬·±² Ô±½¿´ Ñ¬¸»® Í°»½·¿´ Ú·´´ó¬¸»óÙ¿°ß·¬¿²½»Ì»½¸²±´±¹§Î»ª»²«» Ú«²¼Ì±¬¿´ ü ó ü ó ü ó ü ó ü çèíôççî ó ó ó ëíïôìêï êéìôìðé êôïìì ó ïîëôìèê ëîôïðê ïçéôðìí ó ó ó ïëìôçèì ïëìôçèì ó ó ó îôçéë îôçéë ó ó ó ó ïôçîð êôïìì ó ïîëôìèê éìïôëîê îôðïëôíîï ó ó íèôëðë ìçôéêê éçîôïéí ó ó ó ìêëôííï ìêëôííï ó èèôéíé ó ó èèôéíé ó ó ó ó ïíïôìíé ó ó ó êîôïïç êíôííê ó èèôéíé íèôëðë ëééôîïê ïôëìïôðïì êôïìì øèèôéíé÷ èêôçèï ïêìôíïð ìéìôíðé êôïìì øèèôéíé÷ èêôçèï ïêìôíïð ìéìôíðé ëëôîîê èéôïçè ëîêôéïè ïôïíçôêìï îôïîïôíëê ü êïôíéð ü øïôëíç÷ ü êïíôêçç ü ïôíðíôçëï ü îôëçëôêêí èç TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR SPECIAL REVENUE FUNDS COMMUNITY DEVELOPMENT BLOCK GRANT FUND YEAR ENDED JUNE 30, 2013 Ý±³³«²·¬§ Ü»ª»´±°³»²¬ Þ´±½µ Ù®¿²¬ Ú«²¼ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: ×²¬»®¹±ª»®²³»²¬¿´ü îìëôððð ü îìëôðððü ïìîôçìê ü øïðîôðëì÷ Total revenues îìëôððð îìëôððð ïìîôçìê øïðîôðëì÷ Expenditures: Ý«®®»²¬ ó Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ íííôçìë íííôçìë èêôçèê îìêôçëç Ý¿°·¬¿´ ±«¬´¿§ ó ó ïôîïê øïôîïê÷ Total expenditures íííôçìë íííôçìë èèôîðî îìëôéìí Excess (deficiency) of revenues over expenditures øèèôçìë÷ øèèôçìë÷ ëìôéìì ïìíôêèç ó ó øëôçêé÷ øëôçêé÷ Fund balance, July 1, 2012 ü øèèôçìë÷ ü øèèôçìë÷ ü ìèôééé ü ïíéôéîî Fund balance, June 30, 2013 çð TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR SPECIAL REVENUE FUNDS AFFORDABLE HOUSING REVOLVING FUND YEAR ENDED JUNE 30, 2013 ßºº±®¼¿¾´» Ø±«·²¹ Î»ª±´ª·²¹ Ú«²¼ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ó·½»´´¿²»±«ü ïððôððð ü ïððôðððü ïôçîð ü øçèôðèð÷ Total revenues ïððôððð ïððôððð ïôçîð øçèôðèð÷ Expenditures: Ý«®®»²¬ ó Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ ìëôððð ìëôððð íïôçíî ïíôðêè Total expenditures ìëôððð ìëôððð íïôçíî ïíôðêè Excess (deficiency) of revenues over expenditures ëëôððð ëëôððð øíðôðïî÷ øèëôðïî÷ Change in fund balance ëëôððð ëëôððð øíðôðïî÷ øèëôðïî÷ Fund balance (deficits), July 1, 2012 íðçôîðð íðçôîðð îííôíëê øéëôèìì÷ Fund balance (deficits), June 30, 2013 ü íêìôîðð ü íêìôîðð ü îðíôíìì ü øïêðôèëê÷ çï TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR SPECIAL REVENUE FUNDS BED TAX FUND YEAR ENDED JUNE 30, 2013 Þ»¼ Ì¿¨ Ú«²¼ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Í¿´» ¬¿¨»ü éíîôíðð ü éíîôíððü çèíôççî ü îëïôêçî Total revenues éíîôíðð éíîôíðð çèíôççî îëïôêçî Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ éíîôíðð êèìôðíê éðîôïèë øïèôïìç÷ Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ ó ìëôêëð ïîôëïç ííôïíï Total expenditures éíîôíðð éîçôêèê éïìôéðì ïìôçèî Excess (deficiency) of revenues over expenditures ó îôêïì îêçôîèè îêêôêéì ó ó ó ó Fund balance (deficits), July 1, 2012 ü ó ü îôêïì ü îêçôîèè ü îêêôêéì Fund balance (deficits), June 30, 2013 çî TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR SPECIAL REVENUE FUNDS JUDICIAL COLLECTION ENHANCEMENT FUND YEAR ENDED JUNE 30, 2013 Ö«¼·½·¿´ Ý±´´»½¬·±² Û²¸¿²½»³»²¬ Ú«²¼ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ú·²»ô º±®º»·¬«®» ú °»²¿´¬·»ü ïíôëðð ü ïíôëððü ïíôíðé ü øïçí÷ Total revenues ïíôëðð ïíôëðð ïíôíðé øïçí÷ Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ íëôèðð íëôèðð ïôéïé íìôðèí Ý¿°·¬¿´ ±«¬´¿§ ëôððð ëôððð ó ëôððð Total expenditures ìðôèðð ìðôèðð ïôéïé íçôðèí Excess (deficiency) of revenues over expenditures øîéôíðð÷ øîéôíðð÷ ïïôëçð íèôèçð ó ó èëôïèì èëôïèì Fund balance (deficits), July 1, 2012 ü øîéôíðð÷ ü øîéôíðð÷ ü çêôééì ü ïîìôðéì Fund balance (deficits), June 30, 2013 çí TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR SPECIAL REVENUE FUNDS FILL-THE-GAP FUND YEAR ENDED JUNE 30, 2013 Ú·´´ó¬¸»óÙ¿° Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ú·²»ô º±®º»·¬«®» ú °»²¿´¬·»ü íôððð ü íôðððü êôïìì ü íôïìì Total revenues íôððð íôððð êôïìì íôïìì Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ íïôððð íïôððð ó íïôððð Total expenditures íïôððð íïôððð ó íïôððð Excess (deficiency) of revenues over expenditures øîèôððð÷ øîèôððð÷ êôïìì íìôïìì ó ó ëëôîîê ëëôîîê Fund balance (deficits), July 1, 2012 ü øîèôððð÷ ü øîèôððð÷ ü êïôíéð ü èçôíéð Fund balance (deficits), June 30, 2013 çì TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR SPECIAL REVENUE FUNDS LOCAL TRANSPORTATION ASSISTANCE FUND YEAR ENDED JUNE 30, 2013 Ô±½¿´ Ì®¿²°±®¬¿¬·±² ß·¬¿²½» Ú«²¼ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: ×²¬»®¹±ª»®²³»²¬¿´ü ó ü óü ó ü ó Total revenues ó ó ó ó Expenditures: Ý«®®»²¬ ó Ø·¹¸©¿§ ¿²¼ ¬®»»¬ ïððôððð ïððôððð èèôéíé ïïôîêí Total expenditures ïððôððð ïððôððð èèôéíé ïïôîêí Excess (deficiency) of revenues over expenditures øïððôððð÷ øïððôððð÷ øèèôéíé÷ ïïôîêí Change in fund balance øïððôððð÷ øïððôððð÷ øèèôéíé÷ ïïôîêí ó ó èéôïçè èéôïçè Fund balance (deficits), July 1, 2012 ü øïððôððð÷ ü øïððôððð÷ ü øïôëíç÷ ü çèôìêï Fund balance (deficits), June 30, 2013 çë TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR SPECIAL REVENUE FUNDS LOCAL TECHNOLOGY YEAR ENDED JUNE 30, 2013 Ô±½¿´ Ì»½¸²±´±¹§ Ú«²¼ Ê¿®·¿²½» ó Ð±·¬·ª» Ñ®·¹·²¿´ Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: ×²¬»®¹±ª»®²³»²¬¿´ü ïïêôððð ü ïïêôðððü ïîëôìèê ü çôìèê Total revenues ïïêôððð ïïêôððð ïîëôìèê çôìèê Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ íðîôííé íðîôííé íèôëðë îêíôèíî Total expenditures íðîôííé íðîôííé íèôëðë îêíôèíî øïèêôííé÷ øïèêôííé÷ èêôçèï îéíôíïè Change in fund balance øïééôîîç÷ øïééôîîç÷ ëîêôéïè éðíôçìé Fund balance (deficits), July 1, 2012 ü øíêíôëêê÷ ü øíêíôëêê÷ ü êïíôêçç ü çééôîêë Fund balance (deficits), June 30, 2013 çê TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR SPECIAL REVENUE FUNDS OTHER SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2013 Ñ¬¸»® Í°»½·¿´ Î»ª»²«» Ú«²¼ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: ×²¬»®¹±ª»®²³»²¬¿´ü ïôìéêôëïí ü ïôìéêôëïíü ëíïôìêï ü øçìëôðëî÷ Ú·²»ô º±®º»·¬«®» ú °»²¿´¬·» ëðôððð ëðôððð ëîôïðê îôïðê Ý±²¬®·¾«¬·±² ëïôððð ëïôððð ïëìôçèì ïðíôçèì ×²ª»¬³»²¬ ·²½±³» ïôêïë ïôêïë îôçéë ïôíêð Total revenues ïôëéçôïîè ïôëéçôïîè éìïôëîê øèíéôêðî÷ Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ ïôðëïôððð çççôëðð ìçôéêê çìçôéíì Ð«¾´·½ ¿º»¬§ ìðêôíìï ìïðôèìï ìêëôííï øëìôìçð÷ Ý±³³«²·¬§ ¼»ª»´±°³»²¬ ó ó ó ó Ý¿°·¬¿´ ±«¬´¿§ ìïìôêðê ìêïôêðê êîôïïç íççôìèé Total expenditures ïôèéïôçìé ïôèéïôçìé ëééôîïê ïôîçìôéíï Excess (deficiency) of revenues over expenditures øîçîôèïç÷ øîçîôèïç÷ ïêìôíïð ìëéôïîç øîçîôèïç÷ øîçîôèïç÷ ïêìôíïð ìëéôïîç Change in fund balance øîìéôìêì÷ øîìéôìêì÷ ïôïíçôêìï ïôíèéôïðë Fund balance (deficits), July 1, 2012 ü øëìðôîèí÷ ü øëìðôîèí÷ ü ïôíðíôçëï ü ïôèììôîíì Fund balance (deficits), June 30, 2013 çé Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ çè NON-MAJOR CAPITAL PROJECTS FUND Ý¿°·¬¿´ Ð®±¶»½¬ Ú«²¼ ¿®» ½®»¿¬»¼ ¬± ¿½½±«²¬ º±® ¬¸» °«®½¸¿» ±® ½±²¬®«½¬·±² ±º ³¿¶±® ½¿°·¬¿´ º¿½·´·¬·» ©¸·½¸ ¿®» ²±¬ º·²¿²½»¼ ¾§ ¬¸» ¹»²»®¿´ô »²¬»®°®·»ô ±® °»½·¿´ ®»ª»²«» º«²¼ò Northwest (Benefit Area) TransportationImpact Fees Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» º·²¿²½·²¹ ¿²¼ ½±²¬®«½¬·±² ±º ¬®¿²°±®¬¿¬·±² °®±¶»½¬ ¬¸¿¬ ¿®» ¼»º·²»¼ ©·¬¸·² ¬¸» ²±®¬¸©»¬ ¾»²»º·¬ ¿®»¿ò Northeast (Benefit Area) TransportationImpact Fees Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» º·²¿²½·²¹ ¿²¼ ½±²¬®«½¬·±² ±º ¬®¿²°±®¬¿¬·±² °®±¶»½¬ ¬¸¿¬ ¿®» ¼»º·²»¼ ©·¬¸·² ¬¸» ²±®¬¸»¿¬ ¾»²»º·¬ ¿®»¿ò South (Benefit Area) TransportationImpact Fees Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» º·²¿²½·²¹ ¿²¼ ½±²¬®«½¬·±² ±º ¬¸» Ì©·² Ð»¿µ ×²¬»®½¸¿²¹» Ð®±¶»½¬ò Park Impact Fees Fund Ì¸· º«²¼ ¿½½±«²¬ º±® °¿®µ ·³°¿½¬ º»» ½±´´»½¬»¼ ¾§ ¬¸» Ì±©² ¿²¼ «¬·´·¦»¼ º±® ¿«¬¸±®·¦»¼ ½¿°·¬¿´ ·³°®±ª»³»²¬ò PAG Capital Fund Ì¸· º«²¼ ¿½½±«²¬ º±® °®±½»»¼ º®±³ Ð·³¿ ß±½·¿¬·±² ±º Ù±ª»®²³»²¬ ©¸·½¸ ¿®» «»¼ º±® ¬¸» Ì¸±®²§¼¿´» Î±¿¼ ¿²¼ Í·´ª»®¾»´´ Î±¿¼ ×³°®±ª»³»²¬ Ð®±¶»½¬ò Pima County Bond Capital Fund Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» º·²¿²½·²¹ ¿²¼ ½±²¬®«½¬·±² ±º °®±¶»½¬ º«²¼»¼ ¬¸®±«¹¸ Ð·³¿ Ý±«²¬§ Þ±²¼ °®±¹®¿³ò Sales Tax Capital Fund Ì¸· º«²¼ ¿½½±«²¬ º±® ¿´» ¬¿¨ °®±½»»¼ ©¸·½¸ ¿®» «»¼ º±® ¿«¬¸±®·¦»¼ ½¿°·¬¿´ ·³°®±ª»³»²¬ò Gladden Farms Capital Fund Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» °®±½»»¼ º®±³ ¬¸» ¿´» ±º ¹»²»®¿´ ±¾´·¹¿¬·±² ¾±²¼ ©¸·½¸ ¿®» «»¼ º±® ¿«¬¸±®·¦»¼ ½¿°·¬¿´ ·³°®±ª»³»²¬ò Vanderbilt Farms Capital Fund Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» °®±½»»¼ º®±³ °®±°»®¬§ ¬¿¨ ®»ª»²«» ¬± ¾» «»¼ º±® ¿«¬¸±®·¦»¼ ½¿°·¬¿´ ·³°®±ª»³»²¬ò Saguaro Springs Capital Fund Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» º·²¿²½·²¹ ¿²¼ ½±²¬®«½¬·±² ±º ¿«¬¸±®·¦»¼ ½¿°·¬¿´ ·³°®±ª»³»²¬ò Transportation Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» º·²¿²½·²¹ ¿²¼ ½±²¬®«½¬·±² ±º ¬®¿²°±®¬¿¬·±² ½¿°¿½·¬§ ·³°®±ª»³»²¬ °®±¶»½¬ò çç TOWN OF MARANA, ARIZONA COMBINING BALANCE SHEET - NON-MAJOR CAPITAL PROJECT FUNDS YEAR ENDED JUNE 30, 2013 Ò±®¬¸©»¬ Ò±®¬¸»¿¬ Í±«¬¸ Ì®¿²°±®¬¿¬·±² Ì®¿²°±®¬¿¬·±² Ì®¿²°±®¬¿¬·±² ×³°¿½¬ Ú»»×³°¿½¬ Ú»»×³°¿½¬ Ú»» Ì®¿²°±®¬¿¬·±² ASSETS Ý¿¸ ¿²¼ ½¿¸ »¯«·ª¿´»²¬ ü ïôëëðôêéê ü îôêçïôèíè ü îôëïïôçïî ü íôéíïôììí ß½½±«²¬ ®»½»·ª¿¾´» ó ó ó ó ×²¬»®»¬ ®»½»·ª¿¾´» ó ó ìôîçê íôîìï Ü«» º®±³ ¹±ª»®²³»²¬ ó ó ó ëéïôéìï Î»¬®·½¬»¼ ½¿¸ ó ó ó ó Total assets ü ïôëëðôêéê ü îôêçïôèíè ü îôëïêôîðè ü ìôíðêôìîë LIABILITIES ß½½±«²¬ °¿§¿¾´» ü ó ü ó ü êôçíð ü îèçôíèî ß½½®«»¼ °¿§®±´´ ¿²¼ »³°´±§»» ¾»²»º·¬ ó ó ó ó Ü«» ¬± ±¬¸»® º«²¼ ó ó ó ó Ü»°±·¬ ¸»´¼ º±® ±¬¸»® ó ó ó ó Total liabilities ó ó êôçíð îèçôíèî DEFERRED INFLOWS OF RESOURCES Ë²¿ª¿·´¿¾´» ®»ª»²«» ó ó ó ó Total deferred inflows of ó ó ó ó resources FUND BALANCES (DEFICITS) ó Î»¬®·½¬»¼ïôëëðôêéêîôêçïôèíèîôëðçôîéèìôðïéôðìí Ë²¿·¹²»¼óóó ó Total fund balances (deficits) ïôëëðôêéê îôêçïôèíè îôëðçôîéè ìôðïéôðìí Total liabilities, deferred inflows of resources, and fund balances ü ïôëëðôêéê ü îôêçïôèíè ü îôëïêôîðè ü ìôíðêôìîë Ù´¿¼¼»² Ê¿²¼»®¾·´¬ Ð¿®µ ×³°¿½¬ Ð·³¿ Ý±«²¬§ Í¿´» Ì¿¨ Ñ¬¸»® Ý¿°·¬¿´ Ú¿®³ Ú¿®³ Ú»»ÐßÙ Ý¿°·¬¿´Þ±²¼ Ý¿°·¬¿´Ý¿°·¬¿´Ð®±¶»½¬Ý¿°·¬¿´Ý¿°·¬¿´ ü ìôêéîôêéî ü ó ü ó ü îôêéçôèðï ü ìëôêïî ü éëèôðèéü íêêôîïê ó éôìîï ó ó ó ó ó ó ó ó ê ê ó ó ó èëçôêíï íèôçèî ó ììôèëê ó ó ó ó ó ó éôïéðôêðê çêôèïè ó ü ìôêéîôêéî ü èêéôðëî ü íèôçèî ü çôèçëôîêç ü ìëôêïî ü éëèôðçíü ìêíôðíì ü íçôççð êçôðèèïôçêêü ó ü îìêôéçï ü ó ü ó ó ó êôîìì ó ó ó ó ó ìëèôéîí îðìôîíè ó ó ìë ó ó ó ó ó ó ó ó íçôççð ëîéôèïï îïîôììè ó îìêôéçï ìë ó ó êðéôèïï ó ó ììôéðð ó ó ó êðéôèïï ó ó ììôéðð ó ó ìôêíîôêèîóóéëèôðçíçôêðíôééèìêîôçèçìëôêïî ó øîêèôëéð÷ øïéíôìêê÷ ó ó ó ó ìôêíîôêèî øîêèôëéð÷ øïéíôìêê÷ éëèôðçí çôêðíôééè ìêîôçèç ìëôêïî ü ìôêéîôêéî ü èêéôðëî ü íèôçèî ü çôèçëôîêç ü ìëôêïî ü éëèôðçíü ìêíôðíì ïðï TOWN OF MARANA, ARIZONA COMBINING BALANCE SHEET - NON-MAJOR CAPITAL PROJECT FUNDS (concl'd) YEAR ENDED JUNE 30, 2013 Í¿¹«¿®± Í°®·²¹ Ý¿°·¬¿´Ì±¬¿´ ASSETS Ý¿¸ ¿²¼ ½¿¸ »¯«·ª¿´»²¬ ü ïçôðêðôéèë ü ëîôëîè ß½½±«²¬ ®»½»·ª¿¾´» ó éôìîï ×²¬»®»¬ ®»½»·ª¿¾´» ó éôëìç Ü«» º®±³ ¹±ª»®²³»²¬ ó ïôëïëôîïð Î»¬®·½¬»¼ ½¿¸ ó éôîêéôìîì Total assets ü îéôèëèôíèç ü ëîôëîè LIABILITIES ß½½±«²¬ °¿§¿¾´» ü ó ü êëìôïìé ß½½®«»¼ °¿§®±´´ ¿²¼ »³°´±§»» ¾»²»º·¬ ó êôîìì Ü«» ¬± ±¬¸»® º«²¼ ó êêíôððê Ü»°±·¬ ¸»´¼ º±® ±¬¸»® íôíèë íôíèë Total liabilities íôíèë ïôíîêôéèî DEFERRED INFLOWS OF RESOURCES Ë²¿ª¿·´¿¾´» ®»ª»²«» ó ü êëîôëïï Total deferred inflows of resources ó êëîôëïï FUND BALANCES (DEFICITS) Î»¬®·½¬»¼ ìçôïìí ü îêôíîïôïíî Ë²¿·¹²»¼ ó øììîôðíê÷ ìçôïìí îëôèéçôðçê Total fund balances (deficits) Total liabilities, deferred inflows of resources, and fund balances ü îéôèëèôíèç ü ëîôëîè Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ ïðí TOWN OF MARANA, ARIZONA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - NON-MAJOR CAPITAL PROJECT FUNDS YEAR ENDED JUNE 30, 2013 Ò±®¬¸©»¬ Ò±®¬¸»¿¬ Í±«¬¸ Ì®¿²°±®¬¿¬·±² Ì®¿²°±®¬¿¬·±² Ì®¿²°±®¬¿¬·±² ×³°¿½¬ Ú»»×³°¿½¬ Ú»»×³°¿½¬ Ú»»Ì®¿²°±®¬¿¬·±² Revenues: Í¿´» ¬¿¨ ü óü óü óü íôííîôíïì Ð®±°»®¬§ ¬¿¨ ó ó ó ó ×²¬»®¹±ª»®²³»²¬¿´ ó ó ó ó Ô·½»²»ô º»» ú °»®³·¬ èçôðïï çîìôçêç ïôïëêôïéï ó Ý±²¬®·¾«¬·±² ó ó ó ïïëôëëí ×²ª»¬³»²¬ ·²½±³» ïôðêî ó øïìôîîê÷ øïïôçèï÷ Ó·½»´´¿²»±« ®»ª»²«» ó ó ïïðôíêç ó Total revenues çðôðéí çîìôçêç ïôîëîôíïì íôìíëôèèê Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ ó ó ó îîéôìíé Ý¿°·¬¿´ ±«¬´¿§ ó ó íéôííê ìîëôêîí Ü»¾¬ »®ª·½» Þ±²¼ ×«¿²½» Ý±¬ ó ó ó ó Total expenditures ó ó íéôííê êëíôðêð Excess (deficiency) of revenues over expenditures çðôðéí çîìôçêç ïôîïìôçéè îôéèîôèîê Other financing sources (uses): Ú¿½» ª¿´«» ±º ¾±²¼ ·«»¼ óóóó Î»º«²¼·²¹ ¾±²¼ ·«»¼ ó ó ó ó Ð®»³·«³ ±² ¾±²¼ ·«»¼ ó ó ó ó Ì®¿²º»® ±«¬ ó ó øëçìôîçî÷ øîôððïôèîê÷ Total other financing sources (uses) óóøëçìôîçî÷øîôððïôèîê÷ Change in fund balances çðôðéí çîìôçêç êîðôêèê éèïôððð Fund balances (deficits), beginning of year ïôìêðôêðí ïôéêêôèêç ïôèèèôëçî íôîíêôðìí Fund balances (deficits), end of year ü ïôëëðôêéê ü îôêçïôèíè ü îôëðçôîéè ü ìôðïéôðìí Ù´¿¼¼»² Ê¿²¼»®¾·´¬ Ð¿®µ ×³°¿½¬ Ð·³¿ Ý±«²¬§ Í¿´» Ì¿¨ Ñ¬¸»® Ý¿°·¬¿´ Ú¿®³ Ú¿®³ Ú»»ÐßÙ Ý¿°·¬¿´Þ±²¼ Ý¿°·¬¿´Ý¿°·¬¿´Ð®±¶»½¬Ý¿°·¬¿´Ý¿°·¬¿´ ü óü óü óü óü óü óü ó ó ó ó ó ó ìéôéëê îôèíè ó ïôíììôïëì îííôïèç ó ëéìôíêè ó ó îôðéïôìïí ó ó ó îïôððð ó ó ó ó ó ó ííí ó ó ëôëìð ó ó ìôèëç ìôðçî êëî îï ó ëôçèë ó ó ó ó ó îôðéêôçëí ïôíëðôïíç îííôïèç ìôèëç ëççôéçí ìèôìðè îôèëç ó ó ó ó ó ìë ìë ïíêôêêç ïôðéîôççî ïìîôðîë ó îëïôìíç ó ó ó ó ó ó ëîðôèëð ó ó ïíêôêêç ïôðéîôççî ïìîôðîë ó ééîôîèç ìë ìë ïôçìðôîèì îééôïìé çïôïêì ìôèëç øïéîôìçê÷ ìèôíêí îôèïì óóóóîïôéíðôðððóó ó ó ó ó ïíôðëðôððð ó ó ó ó ó ó íôðíïôîïé ó ó ó ó ó ó øíðôîéëôçîê÷ ó ó óóóóéôëíëôîçïóó ïôçìðôîèì îééôïìé çïôïêì ìôèëç éôíêîôéçë ìèôíêí îôèïì îôêçîôíçè øëìëôéïé÷ øîêìôêíð÷ éëíôîíì îôîìðôçèí ìïìôêîê ìîôéçè ü ìôêíîôêèî ü øîêèôëéð÷ ü øïéíôìêê÷ ü çôêðíôééè ü ìëôêïî ü éëèôðçíü ìêîôçèç ïðë TOWN OF MARANA, ARIZONA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - NON-MAJOR CAPITAL PROJECT FUNDS (concl'd) YEAR ENDED JUNE 30, 2013 Revenues: Total revenues Expenditures: Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses): Total other financing sources (uses) Change in fund balances Fund balances (deficits), beginning of year Fund balances (deficits), end of year TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS NORTHWEST TRANSPORTATION IMPACT FEES YEAR ENDED JUNE 30, 2013 Ò±®¬¸©»¬ Ì®¿²°±®¬¿¬·±² ×³°¿½¬ Ú»» Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ô·½»²»ô º»» ú °»®³·¬ü èçôìëíü èçôìëíü èçôðïïü øììî÷ ×²ª»¬³»²¬ ·²½±³» ó ó ïôðêî ïôðêî Total revenues èçôìëí èçôìëí çðôðéí êîð Expenditures: Ý¿°·¬¿´ ±«¬´¿§ ó ó ó ó Total expenditures ó ó ó ó Excess (deficiency) of revenues over expenditures èçôìëí èçôìëí çðôðéí êîð Change in fund balances èçôìëí èçôìëí çðôðéí êîð Fund balances (deficits), July 1, 2012 éëêôîïî éëêôîïî ïôìêðôêðí éðìôíçï ü èìëôêêë ü èìëôêêë ü ïôëëðôêéê ü éðëôðïï Fund balances (deficits), June 30, 2013 ïðé TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS NORTHEAST TRANSPORTATION IMPACT FEES YEAR ENDED JUNE 30, 2013 Ò±®¬¸»¿¬ Ì®¿²°±®¬¿¬·±² ×³°¿½¬ Ú»» Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ô·½»²»ô º»» ú °»®³·¬ü ëïçôîèç ü ëïçôîèç ü çîìôçêç ü ìðëôêèð Total revenues ëïçôîèç ëïçôîèç çîìôçêç ìðëôêèð Expenditures: Ý¿°·¬¿´ ±«¬´¿§ ó ó ó ó Total expenditures ó ó ó ó Excess (deficiency) of revenues over expenditures ëïçôîèç ëïçôîèç çîìôçêç ìðëôêèð Change in fund balances ëïçôîèç ëïçôîèç çîìôçêç ìðëôêèð Fund balances (deficits), July 1, 2012 íîíôéëð íîíôéëð ïôéêêôèêç ïôììíôïïç ü èìíôðíç ü èìíôðíç ü îôêçïôèíè ü ïôèìèôéçç Fund balances (deficits), June 30, 2013 ïðè TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS SOUTH TRANSPORTATION IMPACT FEES YEAR ENDED JUNE 30, 2013 Í±«¬¸ Ì®¿²°±®¬¿¬·±² ×³°¿½¬ Ú»» Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ô·½»²»ô º»» ú °»®³·¬ü îêêôèðë ü îêêôèðë ü ïôïëêôïéï ü èèçôíêê ×²ª»¬³»²¬ ·²½±³» ó ó øïìôîîê÷ øïìôîîê÷ Ó·½»´´¿²»±« ó ó ïïðôíêç ïïðôíêç Total revenues îêêôèðë îêêôèðë ïôîëîôíïì èéëôïìð Expenditures: Ý¿°·¬¿´ ±«¬´¿§ ïêîôèïé ïêîôèïé íéôííê ïîëôìèï Total expenditures ïêîôèïé ïêîôèïé íéôííê ïîëôìèï Excess (deficiency) of revenues over expenditures ïðíôçèè ïðíôçèè ïôîïìôçéè ïôïïðôççð Other financing sources (uses): Ì®¿²º»® ±«¬ ó ó øëçìôîçî÷ øëçìôîçî÷ Total other financing sources (uses) ó ó øëçìôîçî÷ øëçìôîçî÷ ïðíôçèè ïðíôçèè êîðôêèê ëïêôêçè Change in fund balances Fund balances (deficits), July 1, 2012 èôéîíôèèï èôéîíôèèï ïôèèèôëçî øêôèíëôîèç÷ Fund balances (deficits), June 30, 2013 ü èôèîéôèêç ü èôèîéôèêç ü îôëðçôîéè ü øêôíïèôëçï÷ ïðç TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS TRANSPORTATION CAPITAL YEAR ENDED JUNE 30, 2013 Ì®¿²°±®¬¿¬·±² Ý¿°·¬¿´ Ê¿®·¿²½» ó Ð±·¬·ª» Ñ®·¹·²¿´ Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Í¿´» ¬¿¨»ü íôìîðôçëð ü íôìîðôçëð ü íôííîôíïì ü øèèôêíê÷ Ý±²¬®·¾«¬·±² ó ó ïïëôëëí ïïëôëëí ×²ª»¬³»²¬ ·²½±³» ó ó øïïôçèï÷ øïïôçèï÷ Total revenues íôìîðôçëð íôìîðôçëð íôìíëôèèê ïìôçíê Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ ó ó îîéôìíé øîîéôìíé÷ Ý¿°·¬¿´ ±«¬´¿§ îôîéëôìðé îôîéëôìðé ìîëôêîí ïôèìçôéèì Total expenditures îôîéëôìðé îôîéëôìðé êëíôðêð ïôêîîôíìé Excess (deficiency) of revenues over expenditures ïôïìëôëìí ïôïìëôëìí îôéèîôèîê ïôêíéôîèí Other financing sources (uses): Ì®¿²º»® ±«¬ øîôððïôèîê÷ øîôððïôèîê÷ øîôððïôèîê÷ ó Total other financing sources (uses) øîôððïôèîê÷ øîôððïôèîê÷ øîôððïôèîê÷ ó Changes in fund balances øèëêôîèí÷ øèëêôîèí÷ éèïôððð ïôêíéôîèí Fund balances (deficits), July 1, 2012 ìôçëïôïëï ìôçëïôïëï íôîíêôðìí øïôéïëôïðè÷ Fund balances (deficits), June 30, 2013 ü ìôðçìôèêè ü ìôðçìôèêè ü ìôðïéôðìí ü øééôèîë÷ ïïð TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS PARK IMPACT FEES YEAR ENDED JUNE 30, 2013 Ð¿®µ ×³°¿½¬ Ú»» Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ô·½»²»ô º»» ú °»®³·¬ü êëðôììì ü êëðôììì ü îôðéïôìïí ü ïôìîðôçêç ×²ª»¬³»²¬ ·²½±³» ó ó ëôëìð ëôëìð Total revenues êëðôììì êëðôììì îôðéêôçëí ïôìîêôëðç Expenditures: Ý¿°·¬¿´ ±«¬´¿§ ïôïîçôéíï ïôïîçôéíï ïíêôêêç ççíôðêî Total expenditures ïôïîçôéíï ïôïîçôéíï ïíêôêêç ççíôðêî Excess (deficiency) of revenues over expenditures øìéçôîèé÷ øìéçôîèé÷ ïôçìðôîèì îôìïçôëéï Change in fund balances øìéçôîèé÷ øìéçôîèé÷ ïôçìðôîèì îôìïçôëéï Fund balances (deficits), July 1, 2012 íôéîéôçéé íôéîéôçéé îôêçîôíçè øïôðíëôëéç÷ ü íôîìèôêçð ü íôîìèôêçð ü ìôêíîôêèî ü ïôíèíôççî Fund balances (deficits), June 30, 2013 ïïï TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - PAG CAPITAL YEAR ENDED JUNE 30, 2013 ÐßÙ Ý¿°·¬¿´ Ê¿®·¿²½» ó Ð±·¬·ª» Ñ®·¹·²¿´ Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: ×²¬»®¹±ª»®²³»²¬¿´ü éôîèèôçëê ü éôîèèôçëê ü ïôíììôïëì ü øëôçììôèðî÷ Ó·½»´´¿²»±« ó ó ëôçèë ëôçèë Total revenues éôîèèôçëê éôîèèôçëê ïôíëðôïíç øëôçíèôèïé÷ Expenditures: Ý¿°·¬¿´ ±«¬´¿§ éôîèèôçëê éôîèèôçëê ïôðéîôççî êôîïëôçêì Total expenditures éôîèèôçëê éôîèèôçëê ïôðéîôççî êôîïëôçêì Excess (deficiency) of revenues over expenditures ó ó îééôïìé îééôïìé Changes in fund balances ó ó îééôïìé îééôïìé ó ó øëìëôéïé÷ øëìëôéïé÷ Fund balances (deficits), July 1, 2012 Fund balances (deficits), June 30, 2013 ü ó ü ó ü øîêèôëéð÷ ü øîêèôëéð÷ ïïî TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS PIMA COUNTY BOND CAPITAL YEAR ENDED JUNE 30, 2013 Ð·³¿ Ý±«²¬§ Þ±²¼ Ý¿°·¬¿´ Ê¿®·¿²½» ó Ð±·¬·ª» Ñ®·¹·²¿´ Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: ×²¬»®¹±ª»®²³»²¬¿´ü óü óü îííôïèçü îííôïèç Ý±²¬®·¾«¬·±² íèïôíêê íèïôíêê ó øíèïôíêê÷ Total revenues íèïôíêê íèïôíêê îííôïèç øïìèôïéé÷ Expenditures: Ý¿°·¬¿´ ±«¬´¿§ íèïôíêê íèïôíêê ïìîôðîë îíçôíìï Total expenditures íèïôíêê íèïôíêê ïìîôðîë îíçôíìï Excess (deficiency) of revenues over expenditures ó ó çïôïêì çïôïêì Change in fund balances ó ó çïôïêì çïôïêì Fund balances (deficits), July 1, 2012 ó ó øîêìôêíð÷ øîêìôêíð÷ ü ó ü ó ü øïéíôìêê÷ ü øïéíôìêê÷ Fund balances (deficits), June 30, 2013 ïïí TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS SALES TAX CAPITAL YEAR ENDED JUNE 30, 2013 Í¿´» Ì¿¨ Ý¿°·¬¿´ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: ×²ª»¬³»²¬ ·²½±³»ü óü óü ìôèëçü ìôèëç Total revenues ó ó ìôèëç ìôèëç Expenditures: Ý¿°·¬¿´ ±«¬´¿§ ííïôëðð ííïôëðð ó ííïôëðð Total expenditures ííïôëðð ííïôëðð ó ííïôëðð Excess (deficiency) of revenues over expenditures øííïôëðð÷ øííïôëðð÷ ìôèëç ííêôíëç Change in fund balances øííïôëðð÷ øííïôëðð÷ ìôèëç ííêôíëç Fund balances (deficits), July 1, 2012 çìôêíð çìôêíð éëíôîíì øêëèôêðì÷ ü øîíêôèéð÷ ü øîíêôèéð÷ ü éëèôðçí ü øíîîôîìë÷ Fund balances (deficits), June 30, 2013 ïïì TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - OTHER CAPITAL PROJECTS YEAR ENDED JUNE 30, 2013 Ñ¬¸»® Ý¿°¬·¿´ Ð®±¶»½¬ Ê¿®·¿²½» ó Ð±·¬·ª» Ñ®·¹·²¿´ Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: ×²¬»®¹±ª»®²³»²¬¿´ü îôççíôïíìü îôççíôïíìü ëéìôíêè ü øîôìïèôéêê÷ Ô·½»²»ô º»» ú °»®³·¬ íðôððð íðôððð îïôððð øçôððð÷ Ý±²¬®·¾«¬·±² êðôððð êðôððð ííí øëçôêêé÷ ×²ª»¬³»²¬ ·²½±³» ó ó ìôðçî ìôðçî Total revenues íôðèíôïíì íôðèíôïíì ëççôéçí øîôìèíôíìï÷ Expenditures: Ø·¹¸©¿§ ¿²¼ ¬®»»¬ êðôððð êðôðððîëïôìíç øïçïôìíç÷ Ý¿°·¬¿´ ±«¬´¿§ íôîéíôëïê íôîéíôëïêëîðôèëð îôéëîôêêê Total expenditures íôíííôëïê íôíííôëïê ééîôîèç îôëêïôîîé Excess (deficiency) of revenues over øîëðôíèî÷ øîëðôíèî÷ øïéîôìçê÷ ééôèèê expenditures Other financing sources (uses): Ú¿½» ª¿´«» ±º ¾±²¼ ·«»¼ ó ó îïôéíðôððð îïôéíðôððð Î»º«²¼·²¹ ¾±²¼ ·«»¼ ó ó ïíôðëðôððð ïíôðëðôððð Ð®»³·«³ ±² ¾±²¼ ·«»¼ ó ó íôðíïôîïé íôðíïôîïé Ì®¿²º»® ±«¬ ó ó øíðôîéëôçîê÷ øíðôîéëôçîê÷ Total other financing sources (uses) ó ó éôëíëôîçï éôëíëôîçï Changes in fund balances ó ó éôíêîôéçë éôíêîôéçë Fund balances (deficits), July 1, 2012 îôëíðôððð îôëíðôððð îôîìðôçèí øîèçôðïé÷ Fund balances (deficits), June 30, 2013 ü îôëíðôððð ü îôëíðôððð ü çôêðíôééè ü éôðéíôééè ïïë TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS GLADDEN FARMS COMMUNITY FACILITIES DISTRICT CAPITAL YEAR ENDED JUNE 30, 2013 Ù´¿¼¼»² Ú¿®³ Ý±³³«²·¬§ Ú¿½·´·¬·» Ü·¬®·½¬ Ý¿°·¬¿´ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ð®±°»®¬§ ¬¿¨ü ìçôéîïü ìçôéîïü ìéôéëêü øïôçêë÷ ×²ª»¬³»²¬ ·²½±³» ó ó êëî êëî Total revenues ìçôéîï ìçôéîï ìèôìðè øïôíïí÷ Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬ìçôéîïìçôéîï ìë ìçôêéê Ý¿°·¬¿´ ±«¬´¿§çððôðððçððôððð ó çððôððð Ü»¾¬ »®ª·½» ó Þ±²¼ ·«¿²½» ½±¬ïððôðððïððôððð ó ïððôððð Total expenditures ïôðìçôéîï ïôðìçôéîï ìë ïôðìçôêéê Excess (deficiency) of revenues over expenditures øïôðððôððð÷ øïôðððôððð÷ ìèôíêí ïôðìèôíêí Other financing sources (uses): ïôðððôðððïôðððôððð ó øïôðððôððð÷ Þ±²¼ °®±½»»¼ ó ó ó ó Ì®¿²º»® ±«¬ Total other financing sources (uses) ïôðððôððð ïôðððôððð ó øïôðððôððð÷ Change in fund balances ó ó ìèôíêí ìèôíêí Fund balances (deficits), July 1, 2012 ïéèôëëé ïéèôëëé ìïìôêîê îíêôðêç Fund balances (deficits), June 30, 2013 ü ïéèôëëé ü ïéèôëëé ü ìêîôçèç ü îèìôìíî ïïê TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS VANDERBILT FARMS COMMUNITY FACILITIES DISTRICT CAPITAL YEAR ENDED JUNE 30, 2013 Ê¿²¼»®¾·´¬ Ú¿®³ Ý¿°·¬¿´ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Í¿´» ¬¿¨ü óü óü óü ó Ð®±°»®¬§ ¬¿¨îôèíðîôèíðîôèíè è Ý±²¬®·¾«¬·±²îéôïéðîéôïéð ó øîéôïéð÷ ×²ª»¬³»²¬ ·²½±³» ó ó îï îï Total revenues íðôððð íðôððð îôèëç øîéôïìï÷ Expenditures: Ý«®®»²¬ ó Ù»²»®¿´ ¹±ª»®²³»²¬îôðððîôððð ìë ïôçëë Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬îèôðððîèôððð ó îèôððð Total expenditures íðôððð íðôððð ìë îçôçëë Excess (deficiency) of revenues over expenditures ó ó îôèïì îôèïì ó ó îôèïì îôèïì Change in fund balances Fund balances (deficits), July 1, 2012 ó ó ìîôéçè ìîôéçè Fund balances (deficits), June 30, 2013 ü ó ü ó ü ìëôêïî ü ìëôêïî ïïé TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR CAPITAL PROJECTS FUNDS SAGUARO SPRINGS COMMUNITY FACILITIES DISTRICT CAPITAL YEAR ENDED JUNE 30, 2013 Í¿¹«¿®± Í°®·²¹ Ý¿°·¬¿´ Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ð®±°»®¬§ ¬¿¨ü ëôîììü ëôîììü ìçôîíïü ìíôçèé Ý±²¬®·¾«¬·±²ïçíôððêïçíôððê ó øïçíôððê÷ Total revenues ïçèôîëð ïçèôîëð ìçôîíï øïìçôðïç÷ Expenditures: Ý«®®»²¬ ó Û½±²±³·½ ¿²¼ ½±³³«²·¬§ ¼»ª»´±°³»²¬ îçèôîëð îçèôîëð ó îçèôîëð Ý¿°·¬¿´ ±«¬´¿§îôïëðôðððîôïëðôððð ó îôïëðôððð Ü»¾¬ »®ª·½» ó Þ±²¼ ·«¿²½» ½±¬îëðôðððîëðôððð ó îëðôððð Total expenditures îôêçèôîëð îôêçèôîëð ó îôêçèôîëð Excess (deficiency) of revenues over expenditures øîôëððôððð÷ øîôëððôððð÷ ìçôîíï îôëìçôîíï Other financing sources (uses): îôëððôðððîôëððôððð ó øîôëððôððð÷ Þ±²¼ °®±½»»¼ îôëððôððð îôëððôððð ó øîôëððôððð÷ Total other financing sources (uses) ó ó ìçôîíï ìçôîíï Change in fund balances Fund balances (deficits), July 1, 2012 îëéôïêì îëéôïêì øèè÷ øîëéôîëî÷ Fund balances (deficits), June 30, 2013 ü îëéôïêì ü îëéôïêì ü ìçôïìí ü øîðèôðîï÷ ïïè NON-MAJOR DEBT SERVICEFUNDS Ü»¾¬ Í»®ª·½» Ú«²¼ ¿®» ½®»¿¬»¼ ¬± ¿½½±«²¬ º±® ¬¸» ¿½½«³«´¿¬·±² ±º ®»±«®½» º±®ô ¿²¼ ¬¸» °¿§³»²¬ ±ºô ¹»²»®¿´ ´±²¹ó¬»®³ ¼»¾¬ °®·²½·°¿´ ¿²¼ ·²¬»®»¬ò 1997 Bond Debt Service Fund Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» ¿½½«³«´¿¬·±² ±º ®»±«®½» ¿²¼ °¿§³»²¬ ±º °®·²½·°¿´ ¿²¼ ·²¬»®»¬ ±² ¬¸» »®·» ïççé ®»ª»²«» ¾±²¼ò Ì¸» Ì±©² ¸¿ °´»¼¹»¼ Ì±©² ¿´» ¬¿¨ ®»ª»²«»ô ¬¿¬» ¸¿®»¼ ®»ª»²«» ´·½»²»ô º»» ¿²¼ °»®³·¬ ®»ª»²«»ô ¿²¼ º·²»ô º±®º»·¬«®» ¿²¼ °»²¿´¬·» ®»ª»²«» ¬± ³¿µ» ¬¸» ®»¯«·®»¼ °¿§³»²¬ º±® ¬¸· »®·»ò 2003Bond Debt Service Fund Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» ¿½½«³«´¿¬·±² ±º ®»±«®½» ¿²¼ °¿§³»²¬ ±º °®·²½·°¿´ ¿²¼ ·²¬»®»¬ ±² ¬¸» Í»®·» îððí Î»ª»²«» Þ±²¼ò Ì¸» Ì±©² ¸¿ °´»¼¹»¼ Ì±©² ¿´» ¬¿¨ ®»ª»²«»ô ¬¿¬» ¸¿®»¼ ®»ª»²«»ô ´·½»²»ô º»» ¿²¼ °»®³·¬ ®»ª»²«»ô ¿²¼ º·²»ô º±®º»·¬«®»¿²¼ °»²¿´¬·» ®»ª»²«» ¬± ³¿µ» ¬¸» ®»¯«·®»¼ °¿§³»²¬ º±® ¬¸· »®·»ò 2004 Bond Debt Service Fund Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» ¿½½«³«´¿¬·±² ±º ®»±«®½» ¿²¼ °¿§³»²¬ ±º °®·²½·°¿´ ¿²¼ ·²¬»®»¬ ±² ¬¸» »®·» îððì ®»ª»²«» ¾±²¼ò Ì¸» Ì±©² ¸¿ °´»¼¹»¼ Ì±©² ¿´» ¬¿¨ ®»ª»²«»ô ¬¿¬» ¸¿®»¼ ®»ª»²«»ô ´·½»²»ô º»» ¿²¼ °»®³·¬ ®»ª»²«»ô ¿²¼ º·²»ô º±®º»·¬«®» ¿²¼ °»²¿´¬·» ®»ª»²«» ¬± ³¿µ» ¬¸» ®»¯«·®»¼ °¿§³»²¬ º±® ¬¸· »®·»ò Gladden Farms Debt Service Fund Ì¸· º«²¼ ¿½½±«²¬ º±® ¬¸» ¿½½«³«´¿¬·±² ±º ®»±«®½» ¿²¼ °¿§³»²¬ ±º °®·²½·°¿´ ¿²¼ ·²¬»®»¬ ±² ¬¸» Ù´¿¼¼»² Ú¿®³ ¹»²»®¿´ ±¾´·¹¿¬·±² ¾±²¼ò ïïç TOWN OF MARANA, ARIZONA COMBINING BALANCE SHEET - NON-MAJOR DEBT SERVICE FUNDS JUNE 30, 2013 ïççé Þ±²¼ îððí Þ±²¼ Ü»¾¬ îððì Þ±²¼ Ü»¾¬ Í»®ª·½»Í»®ª·½»Ü»¾¬ Í»®ª·½» ASSETS Ý¿¸ ¿²¼ ½¿¸ »¯«·ª¿´»²¬ü ïëôéïð ü ëôïëì ü îôëíè ×²¬»®»¬ ®»½»ª·¿¾´» ó ó ó Î»¬®·½¬»¼ ½¿¸ ¿²¼ ·²ª»¬³»²¬ ïéïôèêð êèìôêêë íîêôëïî Total assets ü ïèéôëéð ü êèçôèïç ü íîçôðëð LIABILITIES AND FUND BALANCES Ô·¿¾·´·¬·»æ Ü«» ¬± ±¬¸»® º«²¼ü èïôïîì ü ó ü ïðôíðì Ü»°±·¬ ¸»´¼ º±® ±¬¸»® ó ó ó Total liabilities èïôïîì ó ïðôíðì Ú«²¼ ¾¿´¿²½»æ Î»¬®·½¬»¼ ïðêôììê êèçôèïç íïèôéìê Total fund balances ïðêôììê êèçôèïç íïèôéìê Total liabilities and fund balances ü ïèéôëéð ü êèçôèïç ü íîçôðëð ïîð Ñ¬¸»® Ü»¾¬ Ù´¿¼¼»² Ú¿®³ Í»®ª·½»Ü»¾¬ Í»®ª·½»Ì±¬¿´ ü ìëôëïì ü îðïôéèé ü îéðôéðí ó ê ê ó êèèôêêê ïôèéïôéðí ü ìëôëïì ü èçðôìëç ü îôïìîôìïî ü ó ü ó ü çïôìîè ó êìêôêêî êìêôêêî ó êìêôêêî éíèôðçð ìëôëïì îìíôéçé ïôìðìôíîî ìëôëïì îìíôéçé ïôìðìôíîî ü ìëôëïì ü èçðôìëç ü îôïìîôìïî ïîï TOWN OF MARANA, ARIZONA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NON-MAJOR DEBT SERVICE FUNDS YEAR ENDED JUNE 30, 2013 ïççé Þ±²¼ îððí Þ±²¼ Ü»¾¬ îððì Þ±²¼ Ü»¾¬ Í»®ª·½»Í»®ª·½»Ü»¾¬ Í»®ª·½» Revenues: Ð®±°»®¬§ Ì¿¨»ü ó ü ó ü ó ×²ª»¬³»²¬ ·²½±³» ó ó ó Total revenues ó ó ó Expenditures: Ü»¾¬ »®ª·½» ó Ð®·²½·°¿´ ®»¬·®»³»²¬ îîðôððð êëðôððð íëðôððð ×²¬»®»¬ ¿²¼ º·½¿´ ½¸¿®¹» ïìíôéðë éíïôìîç íïëôçïí Total expenditures íêíôéðë ïôíèïôìîç êêëôçïí Excess (deficiency) of revenues over expenditures øíêíôéðë÷ øïôíèïôìîç÷ øêêëôçïí÷ Other financing sources (uses): Î»º«²¼»¼ ¾±²¼ »½®±© °¿§³»²¬ ó øïìôïêðôððð÷ ó Ì®¿²º»® ·² íêíôèðë ïëôëìïôìîç êêêôêêí Total other financing sources (uses) íêíôèðë ïôíèïôìîç êêêôêêí Change in fund balances ïðð ó éëð Fund balances, beginning of year ïðêôíìê êèçôèïç íïéôççê Fund balances, end of year ü ïðêôììê ü êèçôèïç ü íïèôéìê ïîî Ñ¬¸»® Ü»¾¬ Ù´¿¼¼»² Ú¿®³ Í»®ª·½»Ü»¾¬ Í»®ª·½»Ì±¬¿´ ü ó ü íçêôéïë ü íçêôéïë ó éí éí ó éïïôìèê éïïôìèê ó îïëôððð ïôìíëôððð ó ìçîôëëí ïôêèíôêðð ó éðéôëëí íôïïèôêðð ó íôçíí øîôìðéôïïì÷ ó ó øïìôïêðôððð÷ ó ó ïêôëéïôèçé ó ó îôìïïôèçé ó íôçíí ìôéèí ìëôëïì îíçôèêì ïôíççôëíç ü ìëôëïì ü îìíôéçé ü ïôìðìôíîî ïîí TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR DEBT SERVICE FUNDS 1997 BOND DEBT SERVICE YEAR ENDED JUNE 30, 2013 ïççé Þ±²¼ Ü»¾¬ Í»®ª·½» Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ð®±°»®¬§ Ì¿¨»ü ó ü óü ó ü ó Ý±²¬®·¾«¬·±² ó ó ó ó ×²ª»¬³»²¬ ·²½±³» ó ó ó ó Total revenues ó ó ó ó Expenditures: Ü»¾¬ »®ª·½» ó Ð®·²½·°¿´ ®»¬·®»³»²¬ îîðôððð îîðôððð îîðôððð ó ×²¬»®»¬ ¿²¼ º·½¿´ ½¸¿®¹» ïìíôèðë ïìíôèðë ïìíôéðë ïðð Total expenditures íêíôèðë íêíôèðë íêíôéðë ïðð Excess (deficiency) of revenues over expenditures øíêíôèðë÷ øíêíôèðë÷ øíêíôéðë÷ ïðð Other financing sources (uses): Î»º«²¼»¼ ¾±²¼ »½®±© °¿§³»²¬ ó ó ó ó Ì®¿²º»® ·² íêíôèðë íêíôèðë íêíôèðë ó Total other financing sources (uses) íêíôèðë íêíôèðë íêíôèðë ó Change in fund balances ó ó ïðð ïðð Fund balances (deficits), July 1, 2012 ïôçèë ïôçèë ïðêôíìê ïðìôíêï Fund balances (deficits), June 30, 2013 ü ïôçèë ü ïôçèë ü ïðêôììê ü ïðìôìêï ïîì TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR DEBT SERVICE FUNDS 2003 BOND DEBT SERVICE YEAR ENDED JUNE 30, 2013 îððí Þ±²¼ Ü»¾¬ Í»®ª·½» Ê¿®·¿²½» ó Ð±·¬·ª» Ñ®·¹·²¿´ Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ð®±°»®¬§ Ì¿¨»ü ó ü óü ó ü ó Ý±²¬®·¾«¬·±² ó ó ó ó ×²ª»¬³»²¬ ·²½±³» ó ó ó ó Total revenues ó ó ó ó Expenditures: Ü»¾¬ »®ª·½» ó Ð®·²½·°¿´ ®»¬·®»³»²¬ êëðôððð êëðôððð êëðôððð ó ×²¬»®»¬ ¿²¼ º·½¿´ ½¸¿®¹» éíïôìîç éíïôìîç éíïôìîè ï Total expenditures ïôíèïôìîç ïôíèïôìîç ïôíèïôìîè ï Excess (deficiency) of revenues over expenditures øïôíèïôìîç÷ øïôíèïôìîç÷ øïôíèïôìîè÷ ï Other financing sources (uses): Î»º«²¼»¼ ¾±²¼ »½®±© °¿§³»²¬ ó ó øïìôïêðôððð÷ ïìôïêðôððð Ì®¿²º»® ·² ïôíèïôìîç ïôíèïôìîç ïëôëìïôìîç øïìôïêðôððð÷ Total other financing sources (uses) ïôíèïôìîç ïôíèïôìîç ïôíèïôìîç ó Change in fund balances ó ó ï ï Fund balances (deficits), July 1, 2012 ïôëðè ïôëðè êèçôèïè êèèôíïð Fund balances (deficits), June 30, 2013 ü ïôëðè ü ïôëðè ü êèçôèïç ü êèèôíïï ïîë TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR DEBT SERVICE FUNDS 2004 BOND DEBT SERVICE YEAR ENDED JUNE 30, 2013 îððì Þ±²¼ Ü»¾¬ Í»®ª·½» Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ð®±°»®¬§ Ì¿¨»ü ó ü óü ó ü ó Ý±²¬®·¾«¬·±² ó ó ó ó ×²ª»¬³»²¬ ·²½±³» ó ó ó ó Total revenues ó ó ó ó Expenditures: Ü»¾¬ »®ª·½» ó Ð®·²½·°¿´ ®»¬·®»³»²¬ íëðôððð íëðôððð íëðôððð ó ×²¬»®»¬ ¿²¼ º·½¿´ ½¸¿®¹» íïêôêêí íïêôêêí íïëôçïí éëð Total expenditures êêêôêêí êêêôêêí êêëôçïí éëð Excess (deficiency) of revenues over expenditures øêêêôêêí÷ øêêêôêêí÷ øêêëôçïí÷ éëð Other financing sources (uses): Î»º«²¼»¼ ¾±²¼ »½®±© °¿§³»²¬ ó ó ó ó Ì®¿²º»® ·² êêêôêêí êêêôêêí êêêôêêí ó Total other financing sources (uses) êêêôêêí êêêôêêí êêêôêêí ó Change in fund balances ó ó éëð éëð Fund balances (deficits), July 1, 2012 îôçëð îôçëð íïéôççê íïëôðìê Fund balances (deficits), June 30, 2013 ü îôçëð ü îôçëð ü íïèôéìê íïëôéçê ïîê TOWN OF MARANA, ARIZONA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - NON-MAJOR DEBT SERVICE FUNDS GLADDEN FARMS DEBT SERVICE YEAR ENDED JUNE 30, 2013 Ù´¿¼¼»² Ú¿®³ Ü»¾¬ Í»®ª·½» Ê¿®·¿²½» ó Ñ®·¹·²¿´ Ð±·¬·ª» Þ«¼¹»¬Ú·²¿´ Þ«¼¹»¬ß½¬«¿´øÒ»¹¿¬·ª»÷ Revenues: Ð®±°»®¬§ Ì¿¨»ü ìïíôðéé ü ìïíôðéé ü íçêôéïë ü øïêôíêî÷ Ý±²¬®·¾«¬·±²îèêôçéêîèêôçéê íïìôêçè îéôéîî ×²ª»¬³»²¬ ·²½±³» ó ó éí éí Total revenues éððôðëí éððôðëí éïïôìèê ïïôìíí Expenditures: Ü»¾¬ »®ª·½» ó Ð®·²½·°¿´ ®»¬·®»³»²¬îïëôðððîïëôððð îïëôððð ó ×²¬»®»¬ ¿²¼ º·½¿´ ½¸¿®¹»ìèëôðëíìèëôðëí ìçîôëëï øéôìçè÷ Total expenditures éððôðëí éððôðëí éðéôëëï øéôìçè÷ Excess (deficiency) of revenues over expenditures ó ó íôçíë íôçíë Other financing sources (uses): Î»º«²¼»¼ ¾±²¼ »½®±© °¿§³»²¬ ó ó ó ó Ì®¿²º»® ·² ó ó ó ó Total other financing sources (uses) ó ó ó ó Change in fund balances ó ó íôçíë íôçíë Fund balances (deficits), July 1, 2012 íèêôçéç íèêôçéç îíçôèêî øïìéôïïé÷ Fund balances (deficits), June 30, 2013 ü íèêôçéç ü íèêôçéç ü îìíôéçé ü øïìíôïèî÷ ïîé Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ ïîè STATISTICALINFORMATION ïîç Ì¸· °¿¹» ·²¬»²¬·±²¿´´§ ´»º¬ ¾´¿²µ ïíð TOWN OF MARANA, ARIZONA STATISTICAL SECTION JUNE 30, 2013 Statistical Section TOWN OF MARANA Schedule 1 NET POSITION BY COMPONENT LAST TEN FISCAL YEARS (Accrual basis of accounting) (Amounts expressed in thousands) îððìîððëîððêîððé ø¿ ®»¬¿¬»¼÷ Ù±ª»®²³»²¬¿´ ¿½¬·ª·¬·» Ò»¬ ·²ª»¬³»²¬ ·² ½¿°·¬¿´ ¿»¬ ü éíôçëìü ïëçô çêí ü îðôðìíü îèôìëð Î»¬®·½¬»¼ ó ó ïïôçíç ëçôíïí Ë²®»¬®·½¬»¼ îëôðìì íïôðìì ííôðïè øîéç÷ Ì±¬¿´ ¹±ª»®²³»²¬¿´ ¿½¬·ª·¬·» ²»¬ °±·¬·±² ìëôðèé ëçôìçì ïïèôçïî îïèôççè Þ«·²»ó¬§°» ¿½¬·ª·¬·» Ò»¬ ·²ª»¬³»²¬ ·² ½¿°·¬¿´ ¿»¬ ïïôéìç ïïôêëé ïìôççð îëôëîî Î»¬®·½¬»¼ ó ó ó Ë²®»¬®·½¬»¼ øîôðçï÷ øîíê÷ ïíï çêê Ì±¬¿´ ¾«·²»ó¬§°» ¿½¬·ª·¬·» ²»¬ °±·¬·±² çôêëè ïïôìîï ïëôïîî îêôìèè Ð®·³¿®§ ¹±ª»®²³»²¬ Ò»¬ ·²ª»¬³»²¬ ·² ½¿°·¬¿´ ¿»¬ íïôéçî ìðôïðé èèôçìì ïèëôìèë Î»¬®·½¬»¼ ó ó ïïôçíç ëçôíïí Ë²®»¬®·½¬»¼ îîôçëí íðôèðè ííôïìç êèé Ì±¬¿´ °®·³¿®§ ¹±ª»®²³»²¬ ²»¬ °±·¬·±² ü ïíìôðííü îìëô ìèë ü ëìôéìëü éðôçïë ïíî Schedule 1 îððèîððçîðïðîðïïîðïîîðïí ü ïèìôíçêü ïéìôîèêü ïçíôéîïü ïçêôíîêü ïçìôîèéü ïèìôçìç îëôìêë ìëôéîé îëôìëç îèôïíê îçôððì êîôìíé îîôíîð íçôçïê íçôçîç íèôèèç íçôçïï ïôíèì îíîôïèï îëçôçîç îëçôïðç îêíôíëï îêíôîðî îìèôééð íîôíìï ìïôêìí ììôíïð ìîôïìè ïïîôëîè ïïïôðìë ïôîçé ó ó éí ïìê îïç øïôîìî÷ øìôéïì÷ øëôèïí÷ øîôêèí÷ øïéôëïç÷ øîôêéé÷ íîôíçê íêôçîç íèôìçé íçôëíè çëôïëë ïðèôëèé îïêôéíé îïëôçîç îíèôðíï îíèôìéì íðêôèïë îçëôççì îêôéêî ìëôéîé îëôìëç îèôîðç îçôïëð êîôêëê îïôðéè íëôîðî íìôïïê íêôîðê îîôíçî øïôîçí÷ ü îêìôëééü îçêôèëèü îçéôêðêü íðîôèèçü íëèôíëéü íëéôíëé TOWN OF MARANA Schedule 2 CHANGES IN NET POSITION LAST TEN FISCAL YEARS (Accrual basis of accounting) (Amounts expressed in thousands) îððìîððëîððêîððé Expenses Ù±ª»®²³»²¬ ¿½¬·ª·¬·»æ Ù»²»®¿´ ¹±ª»®²³»²¬ü ëôèìëü êôïéëü èôéìðü ïðôïíì Ü»ª»´±°³»²¬ ú °´¿²²·²¹ »®ª·½» íôìêë ìôèðí êô ìíè íôììî Ì±©² ß¬¬±®²»§ öö îðè ìðï ìèç ó Ð«¾´·½ ¿º»¬§ ëôíðë êôíðç èô çìè çôïèé Ó¿¹·¬®¿¬» ½±«®¬ öö ìçî éìï èðé ó Ø·¹¸©¿§ ¿²¼ ¬®»»¬ íôîçì ìôðèê ëô ëïð ïëôèçè Ø»¿´¬¸ ú É»´º¿®» öö ó ó ó ó Ý«´¬«®» ú ®»½®»¿¬·±² îôðéç îôêìî íô íðé íôëëé Û½±²±³·½ ú ½±³³«²·¬§ ¼»ª»´±°³»²¬ ööö îéë îíè îëê íéë ×²¬»®»¬ ±² ´±²¹ó¬»®³ ¼»¾¬ êèç ïôéðç ïô èïê îôîçé Ì±¬¿´ ¹±ª»®²³»²¬ ¿½¬·ª·¬·» »¨°»²» îïôêëî îéôïðì íêôíïï ììôèçï Þ«·²»ó¬§°» ¿½¬·ª·¬·»æ ß·®°±®¬ íçï ëêì èíé ïôðîè É¿¬»©¿¬»®ÒñßÒñßÒñßÒñß É¿¬»® ïôéíð ïôçéì îô êîç íôîîé Ì±¬¿´ ¾«·²»ó¬§°» ¿½¬·ª·¬·» »¨°»²» îôïîï îôëíè íô ìêê ìôîëë Ì±¬¿´ °®·³¿®§ ¹±ª»®²³»²¬ »¨°»²» ü îíôééíü îçôêìî íçôü ìçôïìê ü ééé Program Revenues Ù±ª»®²³»²¬¿´ ¿½¬·ª·¬·»æ Ý¸¿®¹» º±® »®ª·½»æ Ù»²»®¿´ ¹±ª»®²³»²¬ ü ïôéçéü êçêü ìéî ü ïôïðè Ü»ª»´±°³»²¬ ú °´¿²²·²¹ »®ª·½» ïôðëð íôïëí ëô çêç ìôéïè Ì±©² ¿¬¬±®²»§ éð îê ïí ó Ð«¾´·½ ¿º»¬§ ïôëèð ííè ïçî ïç Ó¿¹·¬®¿¬» ½±«®¬ ïêí ëîï êìè ó Ø·¹¸©¿§ ¿²¼ ¬®»»¬ èðï íôçíí ëçð ë Ø»¿´¬¸ ú É»´º¿®» ó ó ó ó Ý«´¬«®» ¿²¼ ®»½®»¿¬·±² ëéé éîî ïçï îðè Û½±²±³·½ ú ½±³³«²·¬§ ¼»ª»´±°³»²¬ ó éé ëï Ñ°»®¿¬·²¹ ¹®¿²¬ ¿²¼ ½±²¬®·¾«¬·±² ëíì éèë ìëð ïôìðì Ý¿°·¬¿´ ¹®¿²¬ ¿²¼ ½±²¬®·¾«¬·±² ìôíîí íôïíë îêôðíê ëôçðì Ì±¬¿´ ¹±ª»®²³»²¬ ¿½¬·ª·¬·» °®±¹®¿³ ®»ª»²«» ïðôèçë ïíôíèê íìôêïì ïíôíêë Þ«·²»ó¬§°» ¿½¬·ª·¬·»æ Ý¸¿²¹» º±® »®ª·½»æ ß·®°±®¬ ïðî ïíì ïìì ïèë É¿¬»©¿¬»®ÒñßÒñßÒñßÒñß É¿¬»® ïôëëî îôíéë íô îïê îôçðë Ý¿°·¬¿´ ¹®¿²¬ ¿²¼ ½±²¬®·¾«¬·±² éîç ëçë íô ëíï çôðéí Ì±¬¿´ ¾«·²»ó¬§°» ¿½¬·ª·¬§ °®±¹®¿³ ®»ª»²«» îôíèí íôïðì êô èçï ïîôïêí Ì±¬¿´ °®·³¿®§ ¹±ª»®²³»²¬ °®±¹®¿³ ®»ª»²«» ïíôîéè ïêôìçð ìïôëðê îëôëîè Ò»¬ ø»¨°»²»÷ñ®»ª»²«» Ù±ª»®²³»²¬¿´ ¿½¬·ª·¬·» øïðôéëé÷ øïíôéïè÷ øïôêçé÷ øíïôëîë÷ Þ«·²»ó¬§°» ¿½¬·ª·¬·» îêî ëêê íô ìîê éôçðè Ì±¬¿´ °®·³¿®§ ¹±ª»®²³»²¬ ²»¬ »¨°»²» ü ïôéîç ø ü øïðôìçë÷ü øïíôïëî÷ü îíôêïè÷ ïíì Schedule 2 îððèîððçîðïðîðïïîðïîîðïí ü ïîôçîëü çôëêëü ïìôêíèü ïðôêìíü ïðôèííü çôëíî ó ïôíðì ó ó ó ó ó çïé ó ó ó ó ïïôîïë ïîôîëë ïðôêéë çôðìì ïðôîðê ïïôééé ó çìê ó ó ó ó ïðôîêç êôéíì ïìôçèê ïëôìîë ïéôîíí ïèôíîé ïíð ïïî ïðî èê îí îí íôçéè ìôèïè íôçìí íôííë îôïéí íôèíï èôêìí ïîôéëï ìôèíë ìôëçê ìôîëè ìôïîí îôëðð îôëíð èêë ëôïéí ìôéîï ìôíïî ìçôêêð ëïôçíî ëðôðìì ìèôíðî ìçôììé ëïôçîë ïôïçê îôëìê íôèðí íôíçî ïôïïî ïôïéç ÒñßÒñßÒñßÒñß íôèíï îôëçç íôîéê ïôïéè ïôïíê ïôîéí íôðéì íôééç ìôìéî íôéîì ìôçíç ìôêêë èôðïé éôëëé ü ëìôïíîü ëëôêëêü ëìôçèíü ëîôçêéü ëéôìêìü ëçôìèî ü èççü çïè ü çíçü èíðü èèïü çéë ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó îðð íïë îïï ïìð ïíì îïê îôíèð ïôéìð ïôçéì îôîëê îôëïí íôçðê ìôéðð íôëíé ìôîîï íôëëë íôîðî íôéìé ïìôëçð ìðôéîë ïïôêïè ïìôçêí çôðïé ïîôíéí îîôéêè ìéôîíë ïèôçêí îïôéìì ïëôéìé îïôîïé îîï îîé îíë îíè îíí îíç ÒñßÒñßÒñßÒñß îìï éíð îôçêè îôéïè íôðíë íôïðí íôîèï íôìëë êôèèë ëôîêç íôìèç îôêêç êðôîðé ïôçëè ïðôðéì èôîïì êôéëç êôðïð êíôçêî êôíèî íîôèìî ëëôììç îëôéîî îéôéëì éçôéðç îéôëçç øîêôèçî÷ øìôêçé÷ øíïôðèï÷ øîêôëëè÷ øííôêçç÷ øíðôéðè÷ ëôêðî ìôìçð ïôèîð ïôíìë ëëôçìì øïôïéë÷ ü øîðé÷ü øîçôîêï÷ü øîëôîïí÷ü îîôîìëü øíïôèèí÷ ü øîïôîçð÷ ïíë TOWN OF MARANA Schedule 2 CHANGES IN NET POSITION LAST TEN FISCAL YEARS (Accrual basis of accounting) (Amounts expressed in thousands) îððìîððëîððêîððé General Revenues and Other Changes in Net Position Ù±ª»®²³»²¬¿´ ¿½¬·ª·¬·»æ Ù»²»®¿´ ®»ª»²«» Ý·¬§ ¿´» ¬¿¨»ü îðôðëçü îëôïîê íìôü íðôçðð ü ïêé Ð®±°»®¬§ ¬¿¨» ó ó ó ó Ú®¿²½¸·» º»» ó ó ó ó Ø·¹¸©¿§ Ë»®ñÔ±½¿´ Ì®¿²·¬ ß·¬¿²½» Ú«²¼·²¹ îôìéï ïôîèë ïô îëí îôðêè Í¬¿¬» ¸¿®»¼ ®»ª»²«» îôçíè ïôèðí íô êíì êôèçì Ð·³¿ ß±½·¿¬·±² ±º Ù±ª»®²³»²¬ Ú«²¼·²¹ ïôìïè ó ó ó ×²¬»®¹±ª»®²³»²¬¿´ ó ó ó ìôèïð Í§¬»³ ¼»ª»´±°³»²¬ º»» ó ïïë íô ëèè îíï ×²ª»¬³»²¬ ·²½±³» ø´±÷ êðî éëé ïô èíë ìôìêí Ó·½»´´¿²»±« ó ó ó îîï Ù¿·² ±² ¿´» ±º ¿»¬ ó ó ó ó Ì®¿²º»® ó ó ó ìéð Ì±¬¿´ ¹±ª»®²³»²¬¿´ ¿½¬·ª·¬·» îéôìèè îçôðèê ììôìéê ëðôðëé Þ«·²»ó¬§°» ¿½¬·ª·¬·»æ Ù»²»®¿´ ®»ª»²«» ×²ª»¬³»²¬ ·²½±³» ó ó ó ó Ó·½»´´¿²»±« ó ó ó ó Ì®¿²º»® ó ó ó ø ìéð÷ Í°»½·¿´ ·¬»³ ó ó ó ó Ì±¬¿´ ¾«·²»ó¬§°» ¿½¬·ª·¬·»óóóøìéð÷ Ì±¬¿´ °®·³¿®§ ¹±ª»®²³»²¬ îéôìèè îçôðèê ììôìéê ìçôëèê Change in Net Position Ù±ª»®²³»²¬¿´ ¿½¬·ª·¬·» ïêôéíï ïëôíêè ìîôééç ïèôëíï Þ«·²»ó¬§°» ¿½¬·ª·¬·» îêî ëêê íô ìîê éôìíé Ì±¬¿´ °®·³¿®§ ¹±ª»®²³»²¬ü ïêôççíü ïëôçíì ìêôü îëôçêè ü îðì ö ×² °®·±® º·½¿´ §»¿®ô îððí ¬¸®±«¹¸ îððêô ¬¸» º«²½¬·±² ±º Ì±©² ß¬¬±®²»§ ¿²¼ Ó¿¹·¬®¿¬» Ý±«®¬ ©»®» ®»°±®¬»¼ »°¿®¿¬»´§ò Ø±©»ª»®ô ¾±¬¸ º«²½¬·±² ¸¿ª» ¾»»² ½±²±´·¼¿¬»¼ ¿ °¿® ±º ¬¸» Ù»²»®¿´ Ù±ª»®²³»²¬ º«²½¬·±²ô ¿ °»® Ù»²»®¿´ß½½±«²¬·²¹ ¿²¼ Ú·²¿²½·¿´ Î»°±®¬·²¹ ¬¿²¼¿®¼ò öö×² °®·±® º·½¿´ §»¿®ô îððí ¬¸®±«¹¸ îððèô °®±¹®¿³ ¿²¼ »®ª·½» ±ºº»®»¼ ¾§ ¬¸» Í»²·±® Ý»²¬»® ©»®» ·²½´«¼»¼ ·² ¬¸» º«²½¬·±² ±º Ý«´¬«®» ¿²¼ Î»½®»¿¬·±²ò Ûºº»½¬·ª» º·½¿´ §»¿® îððèô ¬¸»» °®±¹®¿³ ¿²¼ »®ª·½» ¿®» ®»°±®¬»¼ «²¼»® ¬¸» º«²½¬·±² ±º Ø»¿´¬¸ ¿²¼ É»´º¿®»ò ööö×² °®·±® º·½¿´ §»¿®ô îððí ¬¸®±«¹¸ îððéô ¬¸» º«²½¬·±² ±º Ü»ª»´±°³»²¬ ¿²¼ Ð´¿²²·²¹ Í»®ª·½» ¿²¼ Û½±²±³·½ Ü»ª»´±°³»²¬ ©»®» ®»°±®¬»¼ »°¿®¿¬»´§ò Ûºº»½¬·ª» º·½¿´ §»¿® îððèô ¬¸» º«²½¬·±² ©»®» ½±²±´·¼¿¬»¼ «²¼»® ±²» º«²½¬·±²ô Û½±²±³·½ ¿²¼ Ý±³³«²·¬§ Ü»ª»´±°³»²¬ò ×² °®·±® º·½¿´ §»¿®ô Ø·¹¸©¿§ Ë»® Î»ª»²«» ¿²¼ Ô±½¿´ Ì®¿²°±®¬¿¬·±² ß·¬¿²½» Ú«²¼ ©»®» ®»°±®¬»¼ ¿ ¹»²»®¿´ ®»ª»²«»ò Ûºº»½¬·ª» º·½¿´ §»¿® îððèô ¬¸»» ®»ª»²«» ¿®» ¾»·²¹ ®»°±®¬»¼ ¿ °®±¹®¿³ ®»ª»²«»ò ïíê Schedule 2 îððèîððçîðïðîðïïîðïîîðïí ü îéôïéíü îîôìðìü îïôêêîü îîôçìèü îìôëíçü îìôéêè ìêð êçï êîí ëèì ëðê ììé íðç íïë íïí íîî ííí íìç ó ó ó ó ó ó éôíçé éôîîï êôìêî ëôéïç êôçìí éôéïì ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó ó íôðîì ëçë ïíë ïðë çé ïëî ìëç ïôîîé ééì èïì èðí éíé ó ó ó ó ó íê øïêð÷ øè÷ îçï íðç íîç øïëôçïî÷ íèôêêï íîôììë íðôîêð íðôèðï ííôëëð ïèôîçï ïïð è ï ï ï î íé îê íè ì ï ïç ïêð è øîçï÷ øíðç÷ øíîç÷ ïëôçïï ó ó ó ó ó øïôíîê÷ íðéìîøîëî÷øíðì÷øíîé÷ïìôêðê íèôçêè íîôìèé íðôððè íðôìçé ííôîîí íîôèçé ïïôéêç îéôéìè øèîï÷ ìôîìí øïìç÷ øïîôìïé÷ ëôçðç ìôëíî ïôëêè ïôðìï ëëôêïé ïíôìíï ü ïéôêéèü íîôîèðü éìéü ëôîèìü ëëôìêèü ïôðïì ïíé TOWN OF MARANA Schedule 3 GOVERNMENTAL ACTIVITIES TAX REVENUES BY SOURCE LAST TEN FISCAL YEARS (Accrual basis of accounting) (Amounts expressed in thousands) Ú·½¿´ Ø·¹¸©¿§ Ë»® Ç»¿® Í¿´» Ì¿¨Î»ª»²«» ¬¿¨»Ì±¬¿´ îðïíü îìôêïèü îôîëéü îêôèéë îðïî îìôíðð îôðêï îêôíêï îðïï îîôèðð ïôèêç îìôêêç îðïð îïôëéè ïôèðê îíôíèì îððç îîôéïè ïôçíê îìôêëì îððè îéôïéí îôðíê îçôîðç îððé íðôçðð îôðêè íîôçêç îððê íìôïêé ïôîëí íëôìîð îððë îëôïîê ïôîèë îêôìïï îððì îðôðëç îôìéï îîôëíð ïíè ïìð ïìï Schedule 6 TOWN OF MARANA ASSESSED VALUE AND ESTIMATED ACTUAL OF TAXABLE PROPERTY LAST NINE FISCAL YEARS (Amounts expressed in thousands) ß»»¼ Ú·½¿´ Ô»æ Ì¿¨ Ì±¬¿´ Ê¿´«» ¿ ¿ Ç»¿® Û¨»³°¬ Ì¿¨¿¾´» Ì±¬¿´ Û¬·³¿¬»¼ Ð»®½»²¬¿¹» Û²¼»¼ Î»·¼»²¬·¿´ Ý±³³»®½·¿´ Î»¿´ ß»»¼ Ü·®»½¬ Ì¿¨ ß½¬«¿´ Ì¿¨¿¾´» ±º ß½¬«¿´ Ö«²» íðÐ®±°»®¬§ Ð®±°»®¬§ Ð®±°»®¬§Ê¿´«»Î¿¬» Ê¿´«»Ê¿´«» îðïíü ïêôïéêü ëü ïôíëìü ïìôèîé ü ïëðôïèîçòçû ü îòèððð îðïî ïéôèëð ì ïôíìî ïêôëïî îòèððð ïêëôëïéïðòðû îðïï ïèôçîð ïð ïôííè ïéôëçî îòèððð ïéêôîëêïðòðû îðïð îïôèëç é ïôîëð îðôêïê îòèððð îðïôðíèïðòíû îððç îíôììï è ïôïçð îîôîëç îòèððð îïëôçèçïðòíû îððè îìôçêì îí ìðë îìôëèî îòèððð îíðôíçíïðòéû îððé ïðôíîç íë êè ïðôîçê îòèððð çìôíçðïðòçû îððê îôîèë î ç îôîéè îòèððð ïìôîèêïëòçû îððë ìêè î ïçð îèð îòèððð îôçìèçòëû ÍÑËÎÝÛæ Ð·³¿ Ý±«²¬§ ß»±®ù Ñºº·½» ÒÑÌÛÍæ ï÷ Ì¸» Ì±©² ±º Ó¿®¿²¿ ¼±» ²±¬ ·³°±» ¿ °®±°»®¬§ ¬¿¨å °®·²½·°¿´ °®±°»®¬§ ¬¿¨°¿§»® ®»°®»»²¬»¼ ¿¾±ª» ®»º´»½¬ ¬¸±» °®±°»®¬·» ©·¬¸·² ¬¸» ¾±«²¼¿®·» ±º ¬¸» Ù´¿¼¼»² Ú¿®³ Ý±³³«²·¬§ Ú¿½·´·¬·» Ü·¬®·½¬ô ©¸·½¸ ¼±» ·³°±» ¿ °®±°»®¬§ ¬¿¨ò ïìî ïìí Schedule 8 TOWN OF MARANA PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND SIX YEARS AGO (Amounts expressed in thousands) îðïíîððé Ð»®½»²¬¿¹» Ð»®½»²¬¿¹» ±º Ì±¬¿´ ±º Ì±¬¿´ ¬¿¨¿¾´» ¬¿¨¿¾´» Ú«´´ Ý¿¸ ß»»¼ Ú«´´ Ý¿¸ ß»»¼ Ê¿´«»Î¿²µ Ê¿´«» Ê¿´«»Î¿²µ Ê¿´«» Ì¿¨°¿§»® Í³·¬¸ Ú±±¼ ú Ü®«¹ Ý»²¬»® ×²½ü ïôçðéïïèòðûü íîììêòçû Ú·¼»´·¬§ Ò¿¬·±²¿´ Ì·¬´» ÌÎ êðìîï ïôììëîïíòéû Ù´¿¼¼»² îë ÔÔÝ ïôïèðíïïòîû îèî ëêòðû É»·²¹¿®¬»² Ò»©¯«·¬ ÔÔÝ çðí ìèòëû îîì éìòèû Ú·¼»´·¬§ Ò¿¬·±²¿´ Ì·¬´» ÌÎ êðìîí èêë ëèòîû É¿´¹®»»² ß®·¦±²¿ Ü®«¹ Ý±ò éçë êéòëû ßØìÎ ééç ééòìû Ú·¼»´·¬§ Ò¿¬·±²¿´ Ì·¬´» ÌÎ êðíêð éêï èéòîû Ú®»»¼¾»®¹ Þ¿®®§ ú Ú®»»¼¾»®¹ Þ»´´¿ éðð çêòêû Ú·¼»´·¬§ Ò¿¬·±²¿´ Ì·¬´» ÌÎ êðìîî êêð ïðêòîû Ð«´¬» Ø±³» Ý±®° ëéë ïïëòìû Ú·¼»´·¬§ Ò¿¬·±²¿´ Ì·¬´» ÌÎ íðîïî îôêëçïëêòíû Ú·¼»´·¬§ Ò¿¬·±²¿´ Ì·¬´» ÌÎ êðííè íëî îéòëû Þ¿²µ ±º ß³»®·½¿ ííç íéòîû Ú·¼»´·¬§ Ò¿¬·±²¿´ Ì·¬´» ÌÎ êðïèí ïìì èíòðû É»´´ Ú¿®¹± Þ¿²µ Ò¿¬·±²¿´ ß² èíçïòèû Ì·¬´» Í»½«®·¬§ ß¹»²½§ ÌÎ èçï îíì êìòçû Ú·®¬ ß³»®·½¿² Ì·¬´» ÌÎ çïéð éçïðïòéû Ì±¬¿´ ü ìôéîð ü ïðôëéð Ò±¬»æ ï÷ Ì¸» Ì±©² ±º Ó¿®¿²¿ ¼±» ²±¬ ·³°±» ¿ °®±°»®¬§ ¬¿¨å °®·²½·°¿´ °®±°»®¬§ ¬¿¨°¿§»® ®»°®»»²¬»¼ ¿¾±ª» ®»º´»½¬ ¬¸±» °®±°»®¬·» ©·¬¸·² ¬¸» ¾±«²¼¿®·» ±º ¬¸» Ù´¿¼¼»² Ú¿®³ Ý±³³«²·¬§ Ú¿½·´·¬·» Ü·¬®·½¬ô ©¸·½¸ ¼±» ·³°±» ¿ °®±°»®¬§ ¬¿¨ò î÷ Ü«» ¬± ½±¬ ½±²·¼»®¿¬·±² º±® ¬¸» ¿½«³«´¿¬·±² ±º ¼¿¬¿ô ¬¸» Ì±©² ¸¿ »´»½¬»¼ ¬± °®»»²¬ ´» ¬¸¿² ¬»² §»¿® ±º ¼¿¬¿ º±® ½»®¬¿·² ¬¿¬·¬·½¿´ ½¸»¼«´»ò Ì¸· ·²º±®³¿¬·±² ©·´´ ¾» ¿½½«³«´¿¬»¼ ¿²¼ ®»°±®¬»¼ »¿½¸ §»¿® «²¬·´ ¬¸» ½±³°´»¬» ¬»² §»¿® ±º ¼¿¬¿ · °®»»²¬»¼ò Í±«®½»æ Ð·³¿ Ý±«²¬§ ß»±®ù Ñºº·½» ó ×Í Ü»°¬ ø×²º±®³¿¬·±² Í§¬»³ù Ý±±®¼·²¿¬±®÷ ïìì TOWN OF MARANA Schedule 9 PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (Amounts expressed in thousands) Ý±´´»½¬»¼ ©·¬¸·² ¬¸» Ú·½¿´ Ç»¿® ±º ¬¸» Ô»ª§Ì±¬¿´ Ý±´´»½¬·±² ¬± Ü¿¬» Ú·½¿´ Ç»¿® Û²¼»¼ Ö«²» Ì±¬¿´ Ì¿¨ Ô»ª§ º±® Ð»®½»²¬¿¹» Ð»®½»²¬¿¹» íðÚ·½¿´ Ç»¿®ß³±«²¬±º Ô»ª§ß³±«²¬±º Ô»ª§ îðïíü ìêî ìëêçèòêëû ìëê çèòêëû îðïî ìçî ìèçççòíçû ìçï ççòèðû îðïï ëéé ëêíçéòëéû ëêí çéòëéû îðïð êîé êîíççòíêû êîí ççòíêû îððç êèè êèïçèòçèû êèé ççòèëû îððè ëìì ëíîçéòéçû ëìí ççòèîû îððé îèé îèêççòéðû îèé ïððòððû îððê êì êîçéòëìû êìïððòððû îððë è èççòçêû èïððòððû îððì ó ó ó ó ó Ò±¬»æ Ì¸» Ì±©² ¼±» ²±¬ ·³°±» ¿ °®±°»®¬§ ¬¿¨å ´»ª·» ¿²¼ ½±´´»½¬·±² °®»»²¬»¼ ¿¾±ª» ®»º´»½¬ ¿»³»²¬ ¼·®»½¬´§ ®»´¿¬»¼ ¬± ¬¸» Ù´¿¼¼»² Ú¿®³ Ý±³³«²·¬§ Ú¿½·´·¬·» Ü·¬®·½¬ò Ð®·±® ¬± º·½¿´ §»¿® îððëô ¬¸» ÝÚÜ ¼·¼ ²±¬ »¨·¬å ¬¸»®»º±®»ô ²± ´»ª·» ±® ½±´´»½¬·±² ¿®» °®»»²¬»¼ ·² º·½¿´ §»¿® îððì ¿²¼ °®·±®ò Í±«®½»æ Ð·³¿ Ý±«²¬§ Ì®»¿«®»®ù Ñºº·½» ïìë TOWN OF MARANA Schedule 10 RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS (Amounts expressed in thousands, except per capita amount) Þ«·²»óÌ§°» Ù±ª»®²³»²¬¿´ ß½¬·ª·¬·» ß½¬·ª·¬·» Ù»²»®¿´ Í°»½·¿´ Ì±¬¿´ Ð»®½»²¬¿¹» Ñ¾´·¹¿¬·±² Ð®·³¿®§ ±º Ð»®±²¿´ Ú·½¿´ Î»ª»²«» ß»³»²¬ Ý¿°·¬¿´ Ô±¿² Ç»¿® Þ±²¼Þ±²¼öÞ±²¼ööÔ»¿»Ð¿§¿¾´»Ù±ª»®²³»²¬×²½±³» öööÐ»® Ý¿°·¬¿ îðïíü éèôííëü èôëëðü ïçôçîêü ó ü ìô îêëü ïïïô ðéêîçíòçû íôðîî îðïî êðôíïë èôéêë îïôîèè ó ìôìèð çìôèìèîêïòðû îôêìë îðïï êìôçéð èôçêë îîôìçî ó ìôëèê ïðïôðïíîèçòïû îôçíï îðïð êêôçðð èôïëë îíôèîè íí ïôëêî ïððôìéèîççòðû îôçìì îððç êéôçéë èôííë îìôèîí éë ó ïðïôîðèíïíòíû íôðíç îððè îçôîîë èôíèë ó ïïë ó íéôéîëïëïòêû ïôîëè îððé íðôìêð ëôíëë ó ïëì ó íëôçêçïíìòéû ïôïçç îððê íïôèíë îôïðë ó ó ó ííôçìðïïèòîû ïôïíï îððë ííôíçë îôïðë ó ó ó íëôëððïíîòçû ïôíîè îððì íîôïðð ó ó ïëì ó íîôîëìïîçòêû ïôíçê Ò±¬»æ ö Þ±²¼ ·«»¼ º±® Ù´¿¼¼»² Ú¿®³ Ú¿½·´·¬·» Ü·¬®·½¬ º·½¿´ §»¿® îððëô ¿ ½±³°±²»²¬ «²·¬ ±º ¬¸» Ì±©²ò Ð®·²½·°¿´ ¼»¾¬ °¿§±ºº ¼±» ²±¬ ¾»¹·² «²¬·´ º·½¿´ §»¿® îððèò öö Þ±²¼ ·«»¼ º±® Ì¿²¹»®·²» Ú¿®³ Î±¿¼ ×³°®±ª»³»²¬ Ü·¬®·½¬ ÚÇ îððèô ¿ ½±³°±²»²¬ «²·¬ ±º ¬¸» Ì±©²ò öö ×²¼·ª·¼«¿´ ¬¿¬·¬·½ ²±¬ ¿ª¿·´¿¾´» º±® Ó¿®¿²¿ô ·²½´«¼»¼ ·² º·¹«®» º±® Ð·³¿ Ý±«²¬§ ¿²¼ Ì«½±² Ó»¬®±°±´·¬¿² ¿®»¿ò Í±«®½»æ ËÍ Ý»²« Þ«®»¿«ô Þ«®»¿« ±º Û½±²±³·½ ß²¿´§· ïìê TOWN OF MARANA Schedule 11 RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN FISCAL YEARS (Amounts expressed in thousands, except per capita amount) TOWN OF MARANA Schedule 12 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT AS OF JUNE 30, 2013 (Amounts expressed in thousands) Û¬·³¿¬»¼ Ü»¾¬ Ð»®½»²¬¿¹» Û¬·³¿¬»¼ Í¸¿®» ±º Ñ«¬¬¿²¼·²¹ ß°°´·½¿¾´» Ñª»®´¿°°·²¹ Ü»¾¬ Ù±ª»®²³»²¬¿´ Ë²·¬ Í¬¿¬» ±º ß®·¦±²¿Ò±²»ðòëèûÒ±²» Ð·³¿ Ý±«²¬§ ü ìêïôëëé ëòðíûü îíôîïê Ð·³¿ Ý±«²¬§ Ý±³³«²·¬§ Ý±´´»¹» Ü·¬®·½¬ êôêìë ëòðíû ííì Ð·³¿ Ý±«²¬§ Ú´±±¼ Ý±²¬®±´ Ü·¬®·½¬Ò±²»ëòëèûÒ±²» Ò±®¬¸©»¬ Ú·®» Ü·¬®·½¬ íîôéïð ìïòìèû ïíôëêè Ù´¿¼¼»² Ú¿®³ Ý±³³«²·¬§ Ú¿½·´·¬·» Ü·¬®·½¬ èôëëð ïððòððû èôëëð Î»¼ Ø¿©µ Ý±³³«²·¬§ Ú¿½·´·¬·» Ü·¬®·½¬ Ò±ò ïÒ±²»ïððòððûÒ±²» Î»¼ Ø¿©µ Ý±³³«²·¬§ Ú¿½·´·¬·» Ü·¬®·½¬ Ò±ò îÒ±²»ïððòððûÒ±²» Ú´±©·²¹ É»´´ Ë²·º·»¼ Í½¸±±´ Ü·¬®·½¬ Ò±ò è îîôíéð ïððòððû îîôíéð Ó¿®¿²¿ Ë²·º·»¼ Í½¸±±´ Ü·¬®·½¬ Ò±ò ê ìèôéìë ëëòðèû îêôèìç Ì±©² ±º Ó¿®¿²¿ öÒ±²»ïððòððûÒ±²» Ì±¬¿´ ¼·®»½¬ ¿²¼ ±ª»®´¿°°·²¹ ¼»¾¬ü çìôèèé Ò±¬»æ ö Ü±» ²±¬ ·²½´«¼» ¬¸» Ó«²·½·°¿´ Ð®±°»®¬§ Ý±®°±®¿¬·±² ³«²·½·°¿´ º¿½·´·¬·» ®»ª»²«» ¾±²¼ ±«¬¬¿²¼·²¹ ·² ¬¸» ¿¹¹®»¹¿¬» °®·²½·°¿´ ¿³±«²¬ ±º üéèôííëôðððò ×² ¿¼¼·¬·±²ô ¬¸» ¿¾±ª» ½¸»¼«´» ¼±» ²±¬ ·²´½«¼» ·²½´«¼» ¬¸» Ì¿²¹»®·²» Ú¿®³ Î±¿¼ ×³°±ª»³»²¬ Í°»½·¿´ ß»³»²¬ ¾±²¼ ±«¬¬¿²¼·²¹ ·² ¬¸» ¿³±«²¬ ±º üïçôçîêôðððò öö Ì¸» »¬·³¿¬»¼ °»®½»²¬¿¹» ±º ¼»¾¬ ¿°°´·½¿¾´» ¬± ¬¸» Ì±©² · ½¿´½«´¿¬»¼ ¾¿»¼ ±² ¬¸» Ì±©²ù »½±²¼¿®§ ¿»»¼ ª¿´«¿¬·±² ¿ ¿ °»®½»²¬¿¬¹» ±º ¬¸» »½±²¼¿®§ ¿»»¼ ª¿´«¿¬·±² ±º ¬¸» ±ª»®´¿°°·²¹ ¶«®·¼·½¬·±²ò Í±«®½»æ Ì¸» ª¿®·±« »²¬·¬·» ïìè ïìç ïëð ïëï TOWN OF MARANA Schedule 16 PRINCIPAL EMPLOYERS CURRENT YEAR AND SIX YEARS AGO îðïíîððé Ð»®½»²¬¿¹» ±º Ð»®½»²¬¿¹» ±º Ì±¬¿´ Ý·¬§ Ì±¬¿´ Ý·¬§ Û³°´±§³»²¬Û³°´±§³»²¬ Û³°´±§»» Û³°´±§»» Employer Ó¿®¿²¿ Ë²·º·»¼ Í½¸±±´ Ü·¬®·½¬ ïôêëéïðòèû ïôêêðîîòêû É¿´óÓ¿®¬ ìëðîòçû ìëðêòïû Ì¸» Î·¬¦ Ý¿®´¬±²ô Ü±ª» Ó±«²¬¿·² íëð îòíû Ó¿®¿²¿ Ø»¿´¬¸ Ý»²¬»® íîðîòïû Ì±©² ±º Ó¿®¿²¿ íïçîòïû ííðìòëû Í¿®¹»²¬ Ý±²¬®±´ ú ß»®±°¿½» íïíîòðû îìðíòíû ÚÔÍ³·¼¬¸ Õ®»¾ íðêîòðû Ú®§ù Ú±±¼ ú Ü®«¹ îìðïòêû Ò±®¬¸©»¬ Ú·®» Ü·¬®·½¬ îíëïòëû Ø«²¬»® Ý±²¬®«½¬·±² îððïòíû Ý±½¿óÝ±´¿ Þ±¬¬´·²¹ ïéðïòïû ïèëîòëû Ý±³½¿¬ ïëðïòðû îðçîòèû ß®³§ Î»»®ª»ñÒ¿¬·±²¿´ Ù«¿®¼ Ì®¿·²·²¹ Ý»²¬»® êíëèòêû Ý±¬½± îéëíòéû Ûª»®¹®»»² ß·® Ý»²¬»®ô ×²½ò êðëèòîû Ì¿®¹»¬ îîëíòïû Í±«®½»æ þÍ¬¿® îððþ °«¾´·¸»¼ ·² ¬¸» ß®·¦±²¿ Ü¿·´§ Í¬¿® Ò±¬»æ ï÷ Ü«» ¬± ½±¬ ½±²·¼»®¿¬·±² º±® ¬¸» ¿½«³«´¿¬·±² ±º ¼¿¬¿ô ¬¸» Ì±©² ¸¿ »´»½¬»¼ ¬± °®»»²¬ ´» ¬¸¿² ¬»² §»¿® ±º ¼¿¬¿ô ±® ¼¿¬¿ º®±³ ²·²» §»¿® °®·±® º±® ½»®¬¿·² ¬¿¬·¬·½¿´ ½¸»¼«´»ò Ì¸· ·²º±®³¿¬·±² ©·´´ ¾» ¿½½«³«´¿¬»¼ ¿²¼ ®»°±®¬»¼ »¿½¸ §»¿® «²¬·´ ¬¸» ½±³°´»¬» ¬»² §»¿® ±º ¼¿¬¿ · °®»»²¬»¼ò ïëî ïëí ïëì ïëë Schedule 20 TOWN OF MARANA PRINCIPAL RETAIL AND CONTRACTING SALES TAXPAYERS CURRENT YEAR AND FIVE YEARS AGO Ú·½¿´ Ç»¿® îðïíÚ·½¿´ Ç»¿® îððè Ð»®½»²¬¿¹» ±º Ð»®½»²¬¿¹» ±º Í¿´» Ì¿¨ Ì±¬¿´ Í¿´» Í¿´» Ì¿¨ Ì±¬¿´ Í¿´» Ð¿§³»²¬Î¿²µÌ¿¨ Ð¿§³»²¬Ð¿§³»²¬Î¿²µÌ¿¨ Ð¿§³»²¬ RETAIL Ì¿¨°¿§»®ßü ïôëëëôðéëïêòíûü ïôêêïôîìïïêòïû Ì¿¨°¿§»®Þ ïôïïéôëíé îìòëû ïôïëêôêëëîìòîû Ì¿¨°¿§»®Ý êìîôðèííîòêû éîêôíëîíîòéû Ì¿¨°¿§»®Ü ëëçôìêíìîòíû íéêôççíèïòìû Ì¿¨°¿§»®Û ìçðôëêéëîòðû ìîèôèïëéïòêû Ì¿¨°¿§»®Ú ìèìôíìèêîòðû êîêôèëðìîòíû Ì¿¨°¿§»®Ù ìíïôîëèéïòéû ëëðôïìíëîòðû Ì¿¨°¿§»®Ø íêíôêìéèïòëû îëèôîðìïððòçû Ì¿¨°¿§»®× îèðôîéëçïòïû íïïôïðççïòïû Ì¿¨°¿§»®Ö îìçôðéëïðïòðû Ì¿¨°¿§»®Õ ìíïôìðèêïòêû ü êôïéíôíîéîëòðûü êôëîéôéêçîíòçû CONTRACTING Ì¿¨°¿§»®ßü êíçôëèç ïîòêûü ó Ì¿¨°¿§»®Þ êíëôìéêîîòêû éçèôéìçïîòçû Ì¿¨°¿§»®Ý ëïéôèçííîòïû Ì¿¨°¿§»®Ü ìïïôðîéìïòéû ííçôëêìêïòîû Ì¿¨°¿§»®Û ìðîôçíïëïòêû éíìôðçííîòéû Ì¿¨°¿§»®Ú íðèôîîïêïòîû Ì¿¨°¿§»®Ùîèéôðîçéïòîû Ì¿¨°¿§»®Ø îðëôèîëèðòèû Ì¿¨°¿§»®×ïìîôçðéçðòêû Ì¿¨°¿§»®Ö ïííôðìèïððòëû Ì¿¨°¿§»®Õ éëçôíéêîîòèû Ì¿¨°¿§»®Ô íîçôííçéïòîû Ì¿¨°¿§»®Ó îéìôìêïçïòðû Ì¿¨°¿§»®Ò ìçèôíçëìïòèû Ì¿¨°¿§»®Ñ îéïôëèêïðïòðû Ì¿¨°¿§»®Ð îèðôèéëèïòðû íçîôîìîëïòìû ü íôêèíôçìêïìòçûü ìôêéèôêéçïëòêû Í±«®½»æ Ì±©² ±º Ó¿®¿²¿ Ú·²¿²½» Ü»°¿®¬³»²¬ô ß®·¦±²¿ Ü»°¿®¬³»²¬ ±º Î»ª»²«» ïëê Schedule 21 TOWN OF MARANA SINGLE FAMILY RESIDENTIAL PERMITS LAST TEN FISCAL YEARS Month TOWN OF MARANA Schedule 22 CAPITAL ASSET STATISTICS BY FUNCTION AS OF JUNE 30, 2013 Fiscal Year 2010201120122013 Function Public Safety Police: Stations1111 Substations2222 Police Vehicles11311311399 Highways and Streets Street (miles)300300300494 Culture and Recreation Parks7778 Parks Acreage848484139 Trails in Miles - Hiking11282837 Trails in Miles - Paved16161616 Swimming Pools1111 Tennis Courts5556 Senior Center1111 Water Systems Miles of Water Mains707070128 Number of Meters4,7555,5565,7346,002 Wastewater Number of Manholes N/A N/A841863 Sewer Mains (miles)N/AN/A46.447.5 Avg Daily Sewage Treated (MGD) N/A N/A0.1920.198 Source: This information is provided from the Town's facility records. Notes: öÜ«» ¬± ½±¬ ½±²·¼»®¿¬·±² º±® ¬¸» ¿½«³«´¿¬·±² ±º ¼¿¬¿ô ¬¸» Ì±©² ¸¿ »´»½¬»¼ ¬± °®»»²¬ ´» ¬¸¿² ¬»² §»¿® ±º ¼¿¬¿ º±® ½»®¬¿·² ¬¿¬·¬·½¿´ ½¸»¼«´»ò Ì¸· ·²º±®³¿¬·±² ©·´´ ¾» ¿½½«³«´¿¬»¼ ¿²¼ ®»°±®¬»¼ each year until the complete ten years of data is presented. **Due to the waste water plant transfer from Pima County on January 3, 2012 infromation is reflecting from that point forward. Prior years are not avialable however will be accumulated and reported each ye until the ten years of data is presented. ïëè Ì±©² ±º Ó¿®¿²¿ô ß®·¦±²¿ ïïëëë Éò Ý·ª·½ Ý»²¬»® Ü®·ª» Ó¿®¿²¿ô ß®·¦±²¿ èëêëí Ð¸±²»æ øëîð÷íèîóïçðð Ú¿¨æ øëîð÷íèîóïçðî ©©©ò³¿®¿²¿ò½±³