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Home My WebLink AboutResolution 2015-051 Adopting the Fiscal Year 2015-2016 Tentative BudgetMARANA RESOLUTION NO. 2015-051 RELATING TO BUDGET ADOPTING THE FISCAL YEAR 2015-2016 TENTATIVE BUDGET WHEREAS in accordance with the provisions of Title 42, Chapter 17, Articles 1-5, Arizona Revised Statutes (A.R.S.), the Town Council did, on April 14, 2015, make an estimate of the different amounts re to meet the public expenditures/ expenses for the ensuin y ear, also an estimate of revenues from sources other than direct taxation, and the amount to be raised b taxation upon real and personal propert of the Town of Marana and WHEREAS in accordance with said chapter of said title, and followin due public notice, the Council will hold a public meetin on June 16, 2015, at which meetin an taxpa is privile to appear and be heard in favor of or a an of the proposed expenditures/expenses or tax levies and WHEREAS the sums to be raised b taxation as specified in the bud attached hereto as Exhibit A ma not exceed, in the a amount, the expenditure limitation to be set b the Council on June 16, 2015. NOW, THEREFORE, BE IT RESOLVED b the Ma and Council of the Town of Marana, Arizona, that the bud settin forth the estimates of revenues and expenditure s/expens es, attached hereto as Exhibit A and incorporated herein b this reference, as increased, decreased or chan b the Town Council, is hereb adopted as the tentative bud for the Town of Marana for the fiscal y ear 2015-2016. PASSED AND ADOPTED b the Ma and Council of the Town of Marana, Arizona, this 19"' da of Ma 2015. 5q*N P47- -1 9 M 'A X*=%WLrM0ft= I "VN,/ ATTEST: zo�q J C. Aronson, Town Clerk 7 Ma Ed Honea Marana Resolution No. 2015-051 - 1 - APPROVED AS TO FORM: Exhibit A TOWN OF MARANA Summary Schedule of Estimated Revenues and Expenditures /Expenses Fiscal Year 2016 EXPENDITURE LIMITATION COMPARISON 2015 2016 1. Budgeted expenditureslexpenses S 116,995,119 S 144,999,608 2. Add /subtract: estimated net reconciling item 3. Budgeted expend itureslexpenses adjusted for reconciling item. 116,995,119 144,999,608 4. Less: estimated exclusions 5. Amount subject to the expenditure limitatior $ 116,995,119 $ 144,999,608 6. EEC expenditure limitation $ $ ]The cityltown does not levy property taxes and does not have special assessment districts for which property taxes are Levied. Therefore, Schedule B has been omitted. * Includes Expend iturelExpense Adjustments Approved in the current yea from Schedule E. ** Includes actual amounts as of the date the pro posed budget was prepared, adjusted for estimated activity for the remainder of the fiscal yea Amounts on this tine represent Fund Balance/Net Position amounts except for amounts not in spendable form e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund). 4115 SCHEDULE A Page 1 of 10 s FUNDS Fiscal l h S' ecia ; Rene� ; p l n e `'' = % ' ' ? `' ` ''``; ; <; ;;- ,;; ;; >,, ;.; ?''' ' Capr ai Pro ects `;,' '' ;;;;;; ,;; ;: > :: Enterpnse �nfema11 . Year General Fund Fund 3eb #Service Fund Fund Permanent -Fund `.: "" �kvailable Furtcls . : ; Total -All Funds " 2015 Ado tedlAd'usted Budgeted Ex enditureslEx enses* E 36,905,658 8,530,457 8,412,673 39,616,401 0 19,774,059 3,754,865 116,995,119 2015 Actual Ex enditureslEx enses ** E 29,191 836 5,444,839 703,9fl3 8X6,921 0 6 3,366,378 53 764,621 2016 Fund Balance/Net Position at Jut 1 * ** 25,478,2€35 5,€170,527 ! 1,034,457 21,364,909 i 5,680,499 861,892 59,490,489 2016 Primary Property Tax Le B 0 i I 0 2016 Secondag Property PLoperty Tax Le B 432 267 121.927 >'' 554,194 2016 Estimated Revenues Other than Property Taxes C 37,335,567 5,048,572 2,309,821 41,791,523 0 9,555,363 3,907,016 99,947,862 2016 Other Financin2 Sources D 0 0 0 5,500,000 0 10,000,0€30 0 15,500,004 2016 Other Financin tfses D 0 0 0 0 0 0 0 0 2016 Interfund Transfers In D 0 100,000 4,899 359 0 0 4 425 523 0 9 2016 Interfund Transfers Out D 6,591,688 0 0 2 0 488 863 0 9 2016 Reduction for Amounts Not e Avai ab I I LESS: Amounts for due from other funds 2,539,785 2,539,785 Amounts for restricted grants and contributions 2,044,87€3 2,044,870 Amounts for future dent retirement: 299,595 299 Amounts for future capital projects: 9,234,295 2,620,735 11,855,030 Amounts for future health and dental benefits: 861,892 861,892 2016 Total Financial Resources Available 53,682,299 8,174,229 8,375,309 57,199,733 0 26,551,787 3,907,016 157,891,373 2016 Budgeted Ex enditureslEx enses E 40,790,534 8,174,229 8,376,309 57,199,733 0 26,551,787 3,947,016 144,999,6138 EXPENDITURE LIMITATION COMPARISON 2015 2016 1. Budgeted expenditureslexpenses S 116,995,119 S 144,999,608 2. Add /subtract: estimated net reconciling item 3. Budgeted expend itureslexpenses adjusted for reconciling item. 116,995,119 144,999,608 4. Less: estimated exclusions 5. Amount subject to the expenditure limitatior $ 116,995,119 $ 144,999,608 6. EEC expenditure limitation $ $ ]The cityltown does not levy property taxes and does not have special assessment districts for which property taxes are Levied. Therefore, Schedule B has been omitted. * Includes Expend iturelExpense Adjustments Approved in the current yea from Schedule E. ** Includes actual amounts as of the date the pro posed budget was prepared, adjusted for estimated activity for the remainder of the fiscal yea Amounts on this tine represent Fund Balance/Net Position amounts except for amounts not in spendable form e.g., prepaids and inventories) or legally or contractually required to be maintained intact (e.g., principal of a permanent fund). 4115 SCHEDULE A Page 1 of 10 Exhibit A TOWN OF MARANA Tax Levy and Tax Rate Information Fiscal Year 2016 2015 2016 1. Maximum allowable primary property tax levy. A.R.S. §42- 17051(A) $ $ 2. Amount received from primary property taxation in the current year in excess of the sum of that year's maximum allowable primary property tax levv. A.R.S. X42- 17102(A)(18) � 3. Property tax levy amounts A. Primary property taxes $ $ B. Secondary property taxes 490 514 554 194 C. Total property tax levy amounts $ $ 5 5' 41 T94- 4. Property taxes collected* A. Primary property taxes (1) Current year's levy $ (2) Prior years' levies (3) Total primary property taxes $ B. Secondary property taxes (1) Current year's levy $ 485 (2) Prior years' levies 405 (3) Total secondary property taxes $ 486 C. Total property taxes collected $ 486 5. Property tax rates A. City /Town tax rate (1) Primary property tax rate (2) Secondary property tax rate 2.8000 2.8000 (3) Total city /town tax rate 2.8000 2.8000 B. Special assessment district tax rates Secondary property tax rates - As of the date the proposed budget was prepared, the city /town was operating four special assessment districts for which secondary property taxes are levied. For information pertaining to these special assessment districts and their tax rates, please contact the city /town. * Includes actual property taxes collected as of the date the proposed budget was prepared, plus estimated property flax collections for the remainder of the fiscal year. Page 2 of 10 4/15 SCHEDULE 8 TOWN OF MARANA Revenues Other Than Property Taxes Fiscal Year 2016 SOURCE OF REVENUES GENERALFUND Local taxes Sales taxes Exhibit A ESTIMATED ACTUAL ESTIMATED REVENUES REVENUES` REVENUES 2015 2015 2016 $ 21,034,795 $ 21 $ 22,674,325 Licenses and permits Building and development fees 2,988 3,198,850 2,653,000 Business and license fees 168,000 165 168 Franchise fees 350 344,675 _ 350 ;000 Host Fees 225 500 189,276 350 Intergovernmental State shared sales taxes 3,159,019 3,129,090 3,339,932 Urban revenue sharin 4 1 231 ,997 4,231,99? 4 Auto lieu 1 1,377,054 1 Other 10,000 79723 85,000 Charges for services Charges for services 398,500 403. 455 Fines and forfeits Court fines and fees 595,000 658,_290 630,000 Interest on investments Interest 175 000 164,950 175 Contributions Voluntary contributions 125 166 161 Miscellaneous Other miscellaneus 551 574,106 619 Total General Fund $ 35,406,054 $ 35 $ 37,335,567 ' Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. SPECIAL REVENUE FUNDS Communit develo ment block grants $ 215,000 $ 49,745 $ 215,000 Affordable housing revolvin 100 29,750 100 Other grants and contributions 1 549 1 RICO 30 lm ound 503000 Bed tax 919 920,755 925450 Emergency telecommunications fund 65 Local JCEF 14 14,305 15 Fill the GAP 4 3,856 4,000 Local technology enhancement 118,000 138 140,000 - Highway user revenue 2,464 2,378,063 2,460,429 4/15 SCHEDULE C Page 3 of 10 Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 4/15 SCHEDULE C Page 4 of 10 Exhibit A TOWN OF MARANA Revenues other Than Property Taxes Fiscal Year 2016 ESTIMATED ACTUAL ESTIMATED REVENUES REVENUES` REVENUES SOURCE OF REVENUES 2015 2015 2016 Total Special Revenue Funds $ 5,105 $ 4,084 $ 5 1 048 1 572 Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. DEBT SERVICE FUNDS Tan erine farms road improvement district $ 2 $ 2 55 $ 2 Gladden farms CFD debt 310 275,005 Sa uaro springs CFD debt 2 1 303 Total Debt Service Funds $ 2 $ $ 2,309,821 2,216,755 CAPITAL PROJECTS FUNDS Trans ortation $ 51248,540_ $ , 5 ) 021 1 979 $ 5,24 One -half cent sales tax fund 4 Impact fee funds 2 2 236 905 _ 1,843,176 Other capital Er2jects 10 785,690 10, 710,028 Downtown reinvesement fund 125,000 127 125,000 Pima Count bond fund 35,000 Re ional transportation authority fund 16 2 18 Tan erine farms road im rovement district 35 32 35 Gladden farms CFD ca ital _ 77,000 76,850 Gladden farms 11 CFD ca ital Vanderbilt CFD ca ital 27 5 27,544__ Saguaro springs CFD capital 134 318,135 Total Capital Projects Funds $ 35,373,280 $ 10 $ 41,791,523 Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. ENTERPRISE FUNDS Water utility $ 4,526,344 $ 5,540,385 $ 5 Airport 2,901 L 313 391 2,937,313 Wastewater utilit 1 1,534,685 1 $ 8,868,703 $ $ 9,555,363 7 Total Enterprise Funds $ 8 $ 7 $ 9,555,363 Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 4/15 SCHEDULE C Page 4 of 10 TOWN OF MARANA Revenues Other Than Property Taxes Fiscal Year 2016 ESTIMATED REVENUES SOURCE OF REVENUES 2015 INTERNAL SERVICE FUNDS Health Benefits De ntal Benefits ACTUAL REVENUES` 2015 Exhibit A ESTIMATED REVENUES 2016 $ 3,498,046 $ 3,453,945 $ 3 256 2551598 258 $ 3,754,865 $ 3,709,543 $ 3,907,016 Total Internal Service Funds $ 3 $ 3,709 $ 3,907 TOTAL ALL FUNDS $ 90,977,049 $ 63,850 $ 99,947,862 Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. 4/16 SCHEDULE C Page 5 of 10 Exhibit A TOWN OF MARANA Other Financing Sourcesl<Uses> and lnterfund Transfers Fiscal Year 2016 OTHER FINANCING INTERFUND TRANSFERS 2416 20'16 FUND SOURCES <USES> IN <OUT> GENERAL FUND Series 2008 debt $ $ $ $ 5491428 Series 2013 debt 1 257,150 Series 2014 debt T 514 Other grants 1 00,000 Airport 171 039_ Wastewater 4,000,000 $ $ $ 6,591,688 $ Total General Fund SPECIAL REVENUE FUNDS Other grants $ $ $ 100 $ Transit $ $ $ Total Special Revenue Funds 100,400 $ DEBT SERVICE FUNDS Series 2008 debt $ $ $ 2,639,275 $ Series 2013 debt 1 1 746,_01 3_ Series 2014 debt 514 $ $ 4,899,359 $ $ Total Debt Service Funds CAPITAL PROJECTS FUNDS South Trans portion Impact Fee $ $ $ $ 523 North East Transportation Impact Fee 603,947 Transportation 862,780 Othe r Ca ital Projects Gladden Farms CFD 1 Saguaro S rin s CFD 4 500 000 Total Capital Projects Funds $ 5 $ $ $ 2 PERMANENT FUNDS $ $ $ $ Total Permanent Funds ENTERPRISE FUNDS Water Utilit $ 6,000,000 $ $ 254,484 $ Wastewater Utilit __4 00 171,039 4,000,000 488 $ $ 488 4,425,523 $ 10,000,000 $ Total Enterprise Funds INTERNAL SERVICE FUNDS Page 6 of 10 SCHEDULE D 4/15 TOWN OF MARANA Other Financin Sources/<Uses> and Interfund Transfers Fiscal Year 2016 Exhibit A OTHER FINANCING INTERFUND TRANSFERS 2016 2016 FUND SOURCES <USES> IN <OUT> Total Internal Service Funds $ $ $ $ TOTAL ALL FUNDS $ 15,500,000 $ $ 9,424,882 $ 9,424,882 4/15 SCHEDULE D Pa 7 of 10 TOWN OF MARANA Expenditures /Expenses by Fund Fiscal Year 2016 Exhibit A Page 8 of 10 4115 SCHEDULE E ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ EXPENSES APPROVED EXPENSES* EXPENSES FUND /DEPARTMENT 2015 2015 2015 2016 GENERALFUND Non-departmental $ 615,675 $ $ 577,532 $ 2,158,833 Ma or and council 291,166 248,926 294,338 Town Manager 1,403,427 1,285,363 1,503,103 Town clerk 273 245,700 280,565 Human resources 747,182 646,422 800 Finance 1,065,646 933,780 1,092,364 Legal 768,292 677,852 800 1 357 Technology services 2,130,538 2 2,517,1511 and tourism develop 168,770 140,438 192,356 _Economic Development services admin 214,039 207,939 233,359 Devely ment records 522,099 134,462 175,115 Building safety 850,989 838,328 1,082,267 Planning 704,711 727,703 1,056,705 Engineerin 2,244,498 1,948,704 2,248,345 Police 11,515,103 10,451,559 11,596 480 Courts 1,019,116 983,700 1,031,570 Public works 2,918,482 2,472,980 3,208,563 Parks and recreation 3,777,252 3,418,884 3,713,984 Community development 358,647 328,756 596,728 Capital outlay 1,117,974 879,458 1,207,900 Contin ena 5,000,000 (800,000) 5,000,000 Total General Fund $ 37,706 658 $ (800,000} $ 29 191 ,836 $ 40 790,534 SPECIAL REVENUE FUNDS Highway user revenue $ 4,861,174 $ $ _ 3,875,680 $ 3,768,678 Transit _ 100,000 95,150 affordable housing 70,000 70,000 _Revolving Local JCEF 67,000 82,000 Fill the GAP 38,500 34,500 Local technology 434,282 42,598 475,408 Communi development block grant 215,000 49 215,000 Bed tax 1,088,702 831,732 931,576 Other grants and contributions 1,655,799 549,934 1,373,346 RICO 1,086,621 Impound fees 6 5 , 350 Emergency telecommunications 71,750 Total Special Revenue Funds $ 8,530,457 $ $ 5,444,839 $ 8 DEBT SERVICE FUNDS Series 1997 debt $ 346,400 $ $ 346,400 $ Series 2004 debt $ 667,625 $ $ 667,625 $ Series 2008 debt 2 2,644,988 2,639,275 Series 2013 debt 1,849,875 1,849,875 2,034,816 Series 2014 debt 514W1 Tangerine farms ID debt 2,155,388 2,155 388 2,236,875 Gladden farms CFD debt $ 703,903 $ $ 703,903 $ 701 Saguaro springs CFD debt 44,500 250,000 Total Debt Service Funds $ 8,412,679 $ $ 703,903 $ 8,376,309 CAPITAL PROJECTS FUNDS Transportation $ 5,728,389 $ $ 3,630,978 $ 8,271,013 One -half percent sales tax 685,825 685,825 4,500,000 Impact fee funds 1,929,496 486,458 8,437,236 Tangerine farms ID 35,000 7,895 35,000 Other capital projects 10,806,146 800,000 285,905 11 177,600 Downtown reinvestment fund 223,250 W 114,685 185,319 Pima County bond fund 35,000 Regional transportation authority 16,078,944 3,080,886 18,690,634 CFD capital pr2jects Gladden farms CFD 1,124,184 32,595 1,228,152 Gladden farms lI CFD 478 213 Saguaro s nn s CFD 30,189 459 4,642,000 Vanderbilt farms CFD 2,139,500 1,235 32,566 Total Capital Projects Funds $ 38 816,401 $ 800,000 $ 8,326,921 $ 57 199 733 ENTERPRISE FUNDS Water utility $ 8,568,111 $ $ 5,088,105 $ 14,548,871 Airport 3,298 204 584,785 3,198,489 Wastewater utility 7,907,744 1,057,854 8,804,427 Total Enterprise Funds $ 19,774 059 $ $ _ 6,730,744. 26 INTERNAL SERVICE FUNDS Health Benefits $ 3,498,046 $ $ 3,020,730 $ 258,052 Dental Benefits 256 345,648 3,648,964 Total Internal Service Funds $ 3,754,865 $ $ 3,366,378 $ 3,907,016 TOTAL ALL FUNDS $ 116,995,119 $ $ 53,764,621 $ 144,999,608 Includes actual expenditures /expenses recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated expenditures /expenses for the remainder of the fiscal year. Exhibit A Page 8 of 10 4115 SCHEDULE E 4/15 SC HEDU LE F Page 9 of 10 Exhibit A TOWN of MARANA Expenditures /Expenses by Department Fiscal Year 2416 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ EXPENSES APPROVED EXPENSES` EXPENSES DEPARTMENT/FUND 2015 2015 2015 2015 Town manager: General Fund $ 1 1. 398,427 $ $ 1 1 285 1 360 $ 1,503,103 Bed Tax Fund 51 809 46 - -- 41 ,727 . Department Total $ 1 450 230 $ $ _ 1_,332,259 $ 1,544,830 Economic and tourism develo ment: General Fund $ 157 770 $ $ 140438 $ _ _ 192,350 Bed Tax Fund 244 884 50,031 267,129 Department Total $ 412 054 $ $ 190,469 $ 459,485 Police: General Fund $ 11 $ $ 10 $ 11,596,480 RICO 37 Impound Fees 65 Other Grants 495 381 519 48_ 372 Emergency telecommunications 711750 Department Total $ 11,955,984 $ $ 10 $ � ___1.2,143,428___ Court: General Fund $ 1,012,116 $ $ 983 $ 1 Local JCEF 57 7 000 72 Fill the Ga 38,500 ^ 34,500 Local Tech Enhancement 434 42 475,408__ Department Total $ , 1,541-,898 -- $ $ 1,026,298 $ 1,513,478__ Public works: General Fund $ 2 $ $ 2 $ 3 Highway User Revenue Fund 3 2,623 2 Department Total $ 6,264,872._ $ $ - 5 1 0 - 95,373 $ 8,967,288 Community develop ment: General Fund $ 357 $ $ 328 $ 596,728 C D BG 215, 000 -- 15 2 1 5, 000___ Revolving Affordable Housin 70,000 23,564 70 Transit 100,000 95 150 Department Total $ 742,147 $ $ 462 $ _ 881,728 Includes actual expenaitures / expenses recognized on the moditied accrual or accrual oasis as of the Gate trie proposed budget was prepared, plus estimated expenditures /expenses for the remainder of the fiscal year. 4/15 SC HEDU LE F Page 9 of 10 4115 SCHEDULE G Page 10 of 10 Exhibit A TOWN OF MARANA Full -Time Employees and Personnel Compensation Fiscal Year 2016 Total Estimated Full -Time Employee Salaries other Benefit Personnel Equivalent (FTE) and Hourly Costs Retirement Costs Healthcare Costs Costs Compensation FUND 2016 2016 2016 2016 2016 2016 GENERAL FUND 285.1 $ 18 1 002109 $ 2,524,604 $ 2,910,659 $ 1 $ 24 SPECIAL REVENUE FUNDS Other rant funds 11.2 $ 230,558 $ 54 1 315 $ 36,855 $ 18,118 $ 339,846 Bed tax 1.2 80,761 8,981 2 6 98 Local technology 1.0 30 3,440 2,529 36,958 Highway user revenue 11.2 455 47,039 85,636 33,073 620,887 Total Special Revenue Funds 23.6 $ 797 $ 113 1 775 $ 125,048 $ 60,277 $ 1,096 1 547 ENTERPRISE FUNDS Water utility 23.0 $ 1,287,584 $ 138,620 $ 241,537 $ 99,645 $ 1 ,767,386 Airport 3.0 175,380 19 32, 783 13 240,458 Wastewater utility 4.0 265,279 27 41,499 18,972 352 Total Enterprise Funds 30.0 $ 1,728,243 $ 184 $ 315,819 $ 131,833 $ 2,360 TOTAL ALL FUNDS 338.7 $ 20,527,799 $ 22823,255 $ 3,351,526 $ 1,701 ,622 - $ - - 28,404.202 4115 SCHEDULE G Page 10 of 10