Loading...
HomeMy WebLinkAboutCouncil Handout 04/20/2017-2018 Recommended Final Budget Transmittal April Hono I am Gene Fund fiscal to sou balan the c initia Plan finan Budg The Gene Over reven are s expec proje The r Mara in Oc contin l 18, 2017 orable Mayo pleased to eral Fund, Be d, Wastewate l year 2017- und fiscal po nced against coming year atives identif III. These ncial planning get Overview budgets ref eral Fund rev 90% of the nues (State s sensitive to cted to grow cts which ar revenue esti ana near the ctober 2015. nues to draw r and Memb present to y ed Tax Fund er Enterprise 2018. This r olicy and po existing pri r. In develo fied by the C guiding pri g, combine t w flect a conti venues are e Town’s Gen hared revenu fluctuations w. In fact, t re either und mates includ Twin Peaks . The premiu w shoppers th Pa bers of Coun you the Man d, Highway U e Operating recommenda ositive invest iorities, resu oping this p Council and inciples, alo to form the v inued increa xpected to in neral Fund re ue) and deve s in the loc there are a der way or ar de projected interchange um outlet m hroughout A age 1 of 22 ncil, nager’s reco User Revenu Fund and A ation reflects tment in our ulting in a ro plan, Town the commun ong with th vision of this ase in sever ncrease by a evenues con elopment rel cal and nat number of re expected t d, full year r e. The premi mall is a regio Arizona and b ommended o ue Fund, W Airport Enter s the Town o r community obust, yet ef staff were nity in the re he foundatio s budget doc ral key reve approximate nsist of sales lated revenu tional econo exciting com to begin nex revenues for ium 360,000 onal destina beyond. operating bu ater Enterpr rprise Opera of Marana’s y. Strategic i fficient, finan e guided by ecently adop onal princip cument. enue catego ly 5.7% to $ taxes, interg ues. While th omy, local mmercial an xt budget yea r the Premiu 0 square foot ation shoppin udgets for th rise Operatin ating Fund fo s commitmen initiatives ar ncial plan fo y the priorit pted Strategi les of soun ories. Overa $43.6 million governmenta hose revenue revenues ar nd residentia ar. um Outlets i t mall opene ng center an he ng or nt re or ty ic nd all n. al es re al in ed nd Page 2 of 22 Operating revenues in the Bed Tax Fund, Highway User Revenue Fund, Water, Wastewater and Airport Enterprise Funds are expected to increase by 5.5%, 3.1%, 16.9%, 12.7% and 3.5%, respectively. Revenue increases are largely due to a combination of account growth (new customers) and adjustments to fees and rates previously approved by Council, where applicable. The proposed fiscal year 2017-2018 budget is structurally balanced and meets Council’s policy direction as it relates to providing exemplary service in core community services and programs. Accomplishments and Goals This year, the Town of Marana invested in strategic advancements for the community, focusing on key areas of need as identified in Strategic Plan III. These diverse achievements reflect efforts on the part of Town Council, staff, and the community to foster prosperity throughout Marana. Commerce The Town has worked to secure important economic assets, and the results are showing. The Arizona Pavilions in Marana added approximately 91,000 square feet of new retail space this fiscal year with the opening of Petco, Ross, TJ Maxx, Home Goods and Dollar Tree. Additionally, a new 44,000 square foot Topgolf entertainment center is currently under construction and is anticipated to open in December 2017. Last year’s extension of the sewer system south to Saguaro Bloom has opened a new corridor of potential growth. We are continuing to develop Town infrastructure to facilitate the growth of our community’s economy. With increased investment in needed areas, our commercial environment is primed for development. The Town’s Land Development Code (LDC) plays a key role in determining what types of development activities occur and where they locate within our community. An update to the LDC kicked off in November 2016 and will be completed next fiscal year. The LDC update goals include looking for process enhancements and creating zone districts that respond to dynamic housing and commercial markets. In March, the Department of Economic Development and Tourism completed an Economic Development Strategic Plan. This plan will act as a 3-5 year plan for Economic Development in the Town of Marana, of which the goal is to provide actionable items to be carried out by the Department of Economic Development and Tourism that will lead to industry diversification within the Town to support long term and sustainable economic health. Page 3 of 22 The airport recently completed an update to the Master Plan and created the airport’s first Strategic Business Plan using grant funding from the Arizona Department of Transportation. An airport Master Plan describes and depicts the overall concept for the long-term development of an airport. The goal of the plan is to provide direction for future airport development that will satisfy aviation demand in a financially feasible manner and meet the Town’s needs with respect to the airport. This airport Master Plan updates and replaces the September 2007 airport Master Plan. Community Marana continues to lead the region in home building. A number of factors go into home buyer purchasing decisions. Those include access to employment centers, quality of school systems, shopping and entertainment centers, access to community services, etc. The public’s safety is a key component of people’s sense of community. Design Marana’s new police headquarters is substantially complete and construction is anticipated to begin close to the end of the current fiscal year. With an estimated 18 month construction schedule, the facility will open fall/winter of 2018. Looking ahead, the Town’s Pavement Preservation program will continue to successfully treat roads throughout our community, extending their life and lowering long-term costs to the taxpayer. In fact, the Town formally adopted amendments to the subdivision street standards, which among other things, will work to ensure that infrastructure is constructed to live their normal useful lives. Capital improvement projects like the Tangerine Corridor project and the Ina I-10 Interchange project will eventually provide for additional capacity and safety within our community. The Town developed an Ina business program and Project Ina app in an effort to offset some of the construction impacts. This effort included new signage, advertising within the Project Ina app and a business walk to get a greater sense of business needs during construction. Lastly, we completed the design of the 1.5MGD Marana Water Reclamation Facility (WRF). Construction is currently under way, with the commissioning process for the WRF starting sometime late spring or early summer of calendar year 2018. Innovation We continue to work at identifying was to integrate new technologies into processes to improve effectiveness and efficiency. The Project Ina app mentioned previously, which provides traffic alerts and deals from local businesses, is yet another example of where we deployed new technology in an effort to assist the business community. Page 4 of 22 The Town also actively participated in and assisted with the regional roll-out of Coalition Against Retail Theft (CART) initiatives and strategies. The CART program provides education and resources to the business community in an effort to curb shoplifting. The Town also successfully rolled out an electronic plan review solution which allows for the efficient distribution, review, commenting and changing of plans and other documents. Over time, this will dramatically reduce time lost with the movement of paper documents. Heritage Showcasing our Marana heritage reached a new height this year with a special event dedicated to the pride we have in Our Town. October’s Cotton Festival put our history and culture on display, honoring our past and celebrating our common future. With over 3,000 attendees, the event was a clear success – evidence of the community’s commitment to heritage. For several years, we have prioritized revitalizing Marana Main Street, and those efforts will continue as we work to invest in this historic part of Marana. The architectural standards of Marana Main Street, which include adobe brick and red Spanish tile, ensure a consistent look and feel in this growing district. Eventually, we envision Marana Main Street as a hub of retail, dining, arts, and residential activity, a hub that will attract visitors and residents of all ages and backgrounds. Recreation Living in Marana has never been more fun. Last year we hosted four Signature Events, as well as various movies and concerts in the park, 5Ks, and more. These events give Marana residents the chance to get out and have fun, ensuring that our community enjoys a high quality of life. We successfully hosted our inaugural segment of El Tour de Tucson. This world-class cycling event will showcase Marana’s stunning landscapes and well-maintained roadways. Our partnership with Perimeter Cycling, the parent organization of El Tour, means that Marana residents will be able to enjoy a family-oriented bike ride that is part of this larger regional event. Parks completed an update of Marana’s Parks, Recreation, Trails and Open Space Master Plan update through Partner with University of Arizona College of Architecture, Planning and Landscape Architecture (CAPLA). This document will frame future parks and related projects in the future. Page 5 of 22 Design for the Tangerine Sky Community Park is complete and construction is expected to be completed early into the new fiscal year. The Santa Cruz Shared-Use Path extension from El Rio Park to Avra Valley Road will also be completed this fiscal year. In Summary Providing Marana residents and businesses with high quality, dedicated service does not come free. By investing wisely, though, we can simultaneously satisfy the demands of residents today while ensuring the long-term financial stability of Marana for many years to come. Marana is an exceptional place to live and work, and this budget reflects our commitment to meeting the high expectations of our community. Investment Planning As the economy and region continue to improve, it is critical to maintain a framework to guide future decisions. The investment plan will provide a basis to allocate resources to those areas that are critical in providing and maintaining core services. Plan Investments The following tables describe the Town’s investments into the priority areas for the total town-wide investment and the portions incorporated within the General Fund (GF). These investments represent the additional costs which are included within the recommended budget summaries presented later. I. Employee Compensation and Benefits Investment = $1,623,080 ($1,503,806 GF) a. Performance pay adjustments - $792,075 ($701,110 General Fund (GF)) Page 6 of 22  Up to 3.0% team performance pay adjustment added to base pay or lump sum for those at the top of their pay range  Eligibility and other conditions apply b. Other pay and benefits $809,979 ($783,370 GF) on other pay and benefits (health, retirement, disability insurance, etc.)  Employee Retirement - $451,680 (GF)  Health Insurance - $103,575 ($82,840 GF)  Worker’s Compensation - $184,688 ($168,145 GF)  Training and development $21,026 ($11,425 GF) II. Resources and Tools Investment - $1,887,640 ($1,775,720 GF) a. Vehicle Replacements $1,235,100 ($1,003,300 GF) b. Technology  Council chambers podium enhancements $20,000 (GF)  Server and network upgrades $20,000 (GF)  Police property and evidence software $80,000 (GF) c. Facilities  Maintenance projects $334,920 (GF)  Parks maintenance projects $259,500 (GF) d. Supplies and Equipment  Pool equipment, tables and shade $17,000 (GF)  Fleet lift, compressor, tire machine, pressure washer and other items $41,000 (GF) Page 7 of 22 III. Strategic Positions Marana continues to be a regional leader in development growth. The addition of key positions is critical in maintaining service levels. For example, the addition of new officers will assist in maintaining service call response times in key portions of our town. A new park, the first in the north-east portion of our community, is expected to open in the spring of 2017 and additional maintenance workers and laborers will be needed to take care of the grounds. The following table lists the new full time equivalent (FTE) positon added: Position FTE Department Funding Source Customer Service Clerk 1.00 Communications & Marketing General Fund/ Bed Tax Fund Document Clerk 1.00 Engineering General Fund Police Officer 2.00 Police General Fund Senior Maintenance Associate 1.00 Public Works General Fund Fleet Tech I 1.00 Public Works General Fund Water Operator III 1.00 Water Water Fund Wastewater Reclamation Operator II 1.00 Wastewater Water Fund Total FTE Changes 8.00 Page 8 of 22 Governmental Funds Budget Summary General Fund The following General Fund summary is structurally balanced with ongoing revenues supporting ongoing services and programs. One-time resources support one-time projects and programs. Of the amounts included below, $40.3 million represents ongoing costs and $5.8 million represents one-time costs. Summary of General Fund Recommended Budget Fiscal Year 2018² Note 2: Both the FY2017 and FY2018 budgets shown here exclude contingency which may only be utilized when approved by Council. The FY2018 budget will include a contingency appropriation. Revenues FY2017 FY2018 Recommended $ Change % Change Sales tax revenues 24,156,385$ 25,817,378$ 1,660,993 6.9% Intergovernmental revenues 10,805,072 11,035,916 230,844 2.1% Licenses, fees & permits 4,040,385 4,454,185 413,800 10.2% Charges for services 489,160 534,650 45,490 9.3% Fines and forfeiture 640,000 625,000 (15,000) -2.3% Grants and contributions 231,264 224,300 (6,964) -3.0% Investment income 200,000 200,000 - 0.0% Miscellaneous revenues 655,919 666,719 10,800 1.6% Total Revenue 41,218,185 43,558,148 2,339,963 5.7% Expenditures Personnel & benefits 26,675,415 28,536,333 1,860,918 7.0% Contracted services 5,756,924 6,157,798 400,874 7.0% Operating supplies & equip 4,471,649 4,202,797 (268,852) -6.0% Capital outlay 1,230,392 1,127,340 (103,052) -8.4% Total Expenditures 38,134,380$ 40,024,268$ 1,889,888 4.7% Over/(Under) 3,083,805$ 3,533,880$ 450,075 14.6% Other Sources and (Uses) Transfers out (5,567,949) (6,107,870) (539,921) 9.7% Total Sources and (Uses) (5,567,949) (6,107,870) (539,921) 9.7% Change in fund balance (2,484,144) (2,573,990) (89,846) 3.6% Page 9 of 22 The following describes major changes between fiscal years:  Sales tax revenues – Anticipated tax revenue growth of 6.9% includes a full year projection for activity at the Premium Outlets in Marana. Tax estimates anticipate the addition of approximately 91,000 square feet of retail space. Additionally, the contracting portion of tax revenues includes an estimated infusion of additional one-item taxes associated with major construction projects within Marana.  Intergovernmental revenues – The shared revenue estimate is based on HB2483 – Municipal population estimates bill which passed in the 2016 legislative session. This bill utilizes the annual Federal Census population estimate as the basis for allocating state shared revenues to the various cities and towns. The intergovernmental revenue estimate shown here is based upon a preliminary Federal Census population estimate provided to the League of Arizona Cities and Towns. The final Federal population estimate and shared revenue numbers will be provided to cities and towns by mid-May. Therefore, the revenue estimate presented in the summary above could change significantly if the Federal Census estimates used for the final shared revenue allocation are materially different than the population estimates used in the above estimate.  Charges for services revenue – The majority of this revenue variance is attributable to the estimated increase in single family residential permits (SFR’s) budgeted from 550 to 625 in fiscal years 2017 and 2018, respectively.  Personnel and benefits – The changes in personnel costs include the addition of the new strategic positions listed earlier as well as the costs for all other compensation and benefit changes. Additionally, the change for fiscal year 2017- 2018 also includes the second half of personnel and benefit costs of approximately $355K which were shifted back to the General Fund from HURF in an effort to increase the availability of road maintenance dollars.  Transfers out – In addition to required debt service transfers, the General Fund budget also anticipates contributions of up to $3M for drainage and other site improvements related to the new police headquarters. The charts on the following page present the overall General Fund sources and uses of projected resources. Sales T Revenu $20.0 , 6 F Personn benefits , 61% Tax ues, 64% Y2017-2 nel & $28.5 , % FY2017 Pag 2018 Ge 7-2018 G ge 10 of 22 Miscellan revenues, 2% eneral F Transf $6.1 General Other A Revenue 22% Gran contrib $0.2 neous $0.7 , Fund - S Cap $fers out, , 13% Fund - Agency es, $7.0 , % Licenses Permits 7% Char service 3 for nts and butions, 2 , 1% In Inco ources Contrac services, 13% Operat supplies & $4.6 , 1 pital outlay, $1.1 , 3% Uses s, Fees & s, $2.0 , % rges for es, $1.0 , 3% Fines and rfeiture, $0.7 , 2%nvestment ome, $0.1 , 0% cted $6.2 , ing & equip, 0% , Gene Fund capac funde a targ depic years The T year 2 fund to th conve prima impro Reser proje norm advan The f budg consi $ $ $2 $2 $3 Millionseral Fund R d balance res city to inves ed. Recogni get, minimum cted in the ch s. Town has be 2008-2009 t balance redu he planned, eyance proje arily driven ovements rel rves are, by cts and prog mal operating nce an impor following pr et. The cha idered when Project N Adonis R Adonis Su Splash Pa 2 $0 $5 10 15 20 25 30 2013 Reserve Bala erves provid st in key init izing the imp m reserve ba hart below, t een modestly to a recent hi uction of $1 one-time in ect Phase I. n by the G lated to the n definition, a grams. Ofte g capital need rtant initiativ rojects and i art below al determining Name Road Extensi ubdivision, R ad, Crossroa 3.7 3-14 Gene Pag ances de the Town tiatives and portance of alance of 25% the Town ex y adding ba igh of $24.6 .8M in fisca nvestment in The estima General Fu new police h a one-time r n the nature ds of the org ve. initiatives ar so includes g to fund pro on Reconstructi ds at Silverb 24.6 2014-15 eral Fund Fund Bala ge 11 of 22 with the liqu flexibility in healthy rese % of estimat xceeded the m ck to Gener million at th al year 2015 n the gravit ated dip in r und funding headquarters resource whi e of these o ganization. re being con estimated fu ojects throug ion bell Park 22.8 2015-16 d Reserv ance uidity to me n determinin erve balance ated revenues minimum re ral Fund rese he end of fis -2016 was e ty portion reserves for g certain d s. ich can be d one-time proj Other times nsidered in t future year c gh reserves. Under FY2017 $200,00 220,00 335,00 22 2016 Estim ve Balanc 25% Cov eet current ca ng how cert s, Town Cou s for the bud serve balanc erve balance scal year 201 expected and of the dow fiscal year drainage an deployed tow oject uses ar s, the use of the 2017-201 costs which r Considerati 7 FY20 00 $2,00 00 2,00 00 50 2.6 6-17 mated 2 B ces verage ash needs, th tain items ar uncil adopte dget year. A ce in all fisca es since fisca 14-2015. Th d most relate wntown sewe 2016-2017 d other sit ward one-tim re beyond th reserves ma 18 fiscal yea must also b ion 018 00,000 00,000 00,000 19.6 2017-18 Budgeted he re ed As al al he es er is te me he ay ar be Note 3 over an Genera The c consi Honea He Ora Mae Master D Adonis R Total : Amount for se nd amount budg al Fund contribu chart and tab ideration mo eights Pocke Pool Renov Drainage Stud Road Extensi ewer conveyance geted may chang tion approximat ble below de ove forward i Due from Airport, 2,283,216 , 12% Target Reserve, 9,851,514 , 51% G Fund Carry Curren Future Due fr Targe Unass Pag et Park ation dy, NW Mar on e project exclude ge based upon p es the gravity po pict the poss in the amoun General F Balance at 6 over nt Year Proj e Year Proje from Airport t Reserve signed ge 12 of 22 rana es projected carr project spend du ortion of project sible impact nts originally Fund B 6/30/16 ects ects 235,00 230,00 625,00 $1,220,00 ry over from the uring the remain which is non-im on reserves y requested. C 1, Future Y Project 4,960,00 25% Unassig $1,163,0 6% alance $22,842,78 3,365,00 1,220,00 4,960,00 2,283,2 9,851,5 $1,163,05 00 - 22 00 00 24 00 $4,96 e 2016-2017 bud nder of current f mpact fee finance should all p Current Year Projects, ,220,000 , 6% Year ts, 00 , % gned, 053 , 83 00 00 00 16 14 53 - 20,000 - 40,000 60,000 dget. Actual car fiscal year. Tot ed. projects unde rry tal er Page 13 of 22 Bed Tax Fund The Bed Tax Fund accounts for the discriminatory portion of the transient lodging (bed tax) rate which exceeds the Town’s regular tax rate on other businesses. This portion must be used exclusively for the promotion of tourism as required by A.R.S. § 9-500.06(C). Summary of Bed Tax Fund Recommended Budget Fiscal Year 2018 The following describes major changes between fiscal years:  Sales tax revenues – The anticipated bed tax revenue increase of 5.5% is consistent with the continued increased trend in average occupancy and overage rates. Revenues will continue to advance the Town’s tourism initiatives including the new Discover Marana website.  Personnel and benefits – The changes in personnel costs include the addition of approximately 0.5 FTE to assist the Tourism and Discover Marana web and other outreach efforts. Revenues FY2017 Budget FY2018 Recommended $ Change % Change Sales tax revenues 937,884$ 989,558$ 51,674 5.5% Total Revenue 937,884 989,558 51,674 5.5% Expenditures Personnel & benefits 94,327 120,835 26,508 28.1% Contracted services 739,322 761,723 22,401 3.0% Operating supplies & equip 107,000 107,000 - 0.0% Capital outlay 0 0 - 0.0% Total Expenditures 940,649$ 989,558$ 48,909 4.9% Over/(Under) (2,765)$ -$ 2,765 -100.0% Change in fund balance (2,765) - 2,765 -100.0% Page 14 of 22 Highway User Revenue Fund The Highway User Revenue Fund (HURF) accounts for our portion of state shared taxes on the sale of gasoline, sale of diesel fuels and other transportation related fees. A state constitutional restriction on the use of the highway user revenues requires that these funds be used solely for street and highway purposes within the public right-of-way. This shared gas tax is the primary source of revenue used for the maintenance of our transportation system. Summary of Highway User Revenue Fund Recommended Budget Fiscal Year 2018 The following describes major changes between fiscal years:  Intergovernmental revenues –The HURF shared revenue estimate (intergovernmental revenues) is based on HB2483 – Municipal population estimates bill which passed in the 2016 legislative session. This bill utilizes the annual Federal Census population estimate as the basis for allocating state shared revenues to the various cities and towns. The intergovernmental revenue estimate shown here is based upon a preliminary Federal Census population estimate provided to the League of Arizona Cities and Towns. The final Federal Revenues FY2017 Budget FY2018 Recommended $ Change % Change Intergovernmental revenues 3,093,263$ 3,189,863$ 96,600 3.1% Investment income 7,500 7,500 - 0.0% Total Revenue 3,100,763 3,197,363 96,600 3.1% Expenditures Personnel & benefits 355,308 - (355,308) -100.0% Contracted services 2,479,582 2,706,628 227,046 9.2% Operating supplies & equip 192,430 212,635 20,205 10.5% Capital outlay 839,857 278,100 (561,757) -66.9% Total Expenditures 3,867,177$ 3,197,363$ (669,814) -20.9% Over/(Under) (766,414)$ -$ 766,414 -100.0% Other Sources and (Uses) Transfers out - - - 0.0% Total Sources and (Uses) - - - 0.0% Change in fund balance (766,414) - 766,414 -100.0% Page 15 of 22 population estimate and shared revenue numbers will be provided to cities and towns by mid-May. Therefore, the revenue estimate presented in the summary above could change significantly if the Federal Census estimates used for the final shared revenue allocation are materially different than the population estimates used in the above estimate.  Personnel and benefits – The variance of 100% or approximately $355K in costs reflects the second half of salaries which were shifted back to the General Fund in an effort to increase the availability of maintenance dollars.  Capital outlay – The majority of the change is due to the replacement purchase of a semi-tractor trailer truck used to move large equipment like the road grader and front loader around portions of our community which in fiscal year 2016-2017. Page 16 of 22 Enterprise Funds Water Operating Fund The primary revenues for the Water Operating Fund are for charges for water delivered and sold to customers outside of the organization. As such, it is set up and operates as a stand-alone enterprise fund. Summary of Water Operating Fund Recommended Budget Fiscal Year 2018 The following describes major changes between fiscal years:  Charges for services – Water revenues are anticipated to increase by approximately 15.0% in fiscal year 2017-2018. This is primarily due to a combination of account growth (new customers) and water rate and fee increases Revenues FY2017 Budget FY2018 Recommended $ Change % Change Intergovernmental -$ 60,000$ 60,000 0.0% Licenses, fees and permits 25,000 25,000 - 0.0% Charges for services 4,311,258 4,958,829 647,571 15.0% Investment income 5,000 5,000 - 0.0% Miscellaneous - 28,000 28,000 0.0% Total Revenue 4,341,258 5,076,829 735,571 16.9% Expenditures Personnel & benefits 1,821,711 1,917,654 95,943 5.3% Contracted services 1,015,213 1,377,152 361,939 35.7% Operating supplies & equip 1,201,181 1,486,694 285,513 23.8% Capital outlay 99,000 144,000 45,000 45.5% Debt service 426,654 373,830 (52,824) -12.4% Total Expenditures 4,563,759$ 5,299,330$ 735,571 13.9% Over/(Under) (222,501)$ (222,501)$ - 0.0% Other Sources and (Uses) Transfers in 222,501 222,501 - 0.0% Total Sources and (Uses) 222,501 222,501 - 0.0% Change in fund balance - - - 0.0% Page 17 of 22 previously approved by Council which have or will be implemented in the new fiscal year.  Contracted services – The major change between fiscal years is primarily due to the addition of a water tank and reservoir preventative maintenance program. This is new program is intended to take a proactive stance in the inspection and maintenance of the tanks and reservoirs. It also includes a major electrical update at an existing well site.  Operating supplies and equipment – The majority of the budget change between fiscal years is attributable to increased water purchase costs and an increase in the administrative charge that the water utility pays the General Fund for central services (human resources, legal, finance, etc.). Page 18 of 22 Wastewater Operating The primary revenues for the Wastewater Operating Fund are for customer charges to treat sewer flows to the north Marana Water Reclamation Facility. The primary customers are outside of the organization. As such, it is set up and operates as a stand- alone enterprise fund. Summary of Wastewater Operating Fund Recommended Budget Fiscal Year 2018 The following describes major changes between fiscal years:  Charges for services – Wastewater revenues are anticipated to increase by approximately 12.7% in fiscal year 2017-2018. This is primarily due to a combination of account growth (new customers) within existing areas and projected new customers in Saguaro Bloom once both the gravity and force main sewer lines are connected to the development. Revenues FY2017 Budget FY2018 Recommended $ Change % Change Licenses, fees and permits 3,000$ 3,000$ - 0.0% Charges for services 1,156,696 1,303,764 147,068 12.7% Total Revenue 1,159,696 1,306,764 147,068 12.7% Expenditures Personnel & benefits 369,422 381,182 11,760 3.2% Contracted services 659,864 685,532 25,668 3.9% Operating supplies & equip 130,410 183,550 53,140 40.7% Capital outlay - 56,500 56,500 0.0% Debt service 1,807,725 1,809,525 1,800 0.0% Total Expenditures 2,967,421$ 3,116,289$ 148,868 4.8% Over/(Under) (1,807,725)$ (1,809,525)$ (1,800) 0.0% Other Sources and (Uses) Transfers in 1,807,725 1,809,525 1,800 0.0% Transfers out - - - 0.0% Total Sources and (Uses) 1,807,725 1,809,525 1,800 0.0% Change in fund balance - - - 0.0% Page 19 of 22  Operating supplies and equipment – The major change between fiscal years is primarily due to the anticipated increases in electrical usage during the fiscal year.  Debt service – The fiscal year budget included projected debt service on the portions of the 2013 Series bonds issued to acquire the plant, complete required initial improvements and reimburse the General Fund. The debt repayment has been structured to be paid from current and future impact fees, as included within the respective plans. The debt service for the 2017 Series bonds attributable to the WRF expansion to 1.5MGD will be as soon as the final debt services schedules become available. Page 20 of 22 Airport Operating Fund The primary revenues for the Airport Operating Fund are for customer charges for facility or ground lease revenues, open tie-down permits and fueling fees for planes at the airport. The primary services are to customers outside of the organization. As such, it is set up and operates as a stand-alone enterprise fund. Summary of Airport Operating Fund Recommended Budget Fiscal Year 2018 The following describes major changes between fiscal years:  Contracted services – The major change between fiscal years is primarily due to the anticipated need for airport facility maintenance projects including security gate motor replacements, generators and a required fire pump rebuild.  U – The budgeted transfer for fiscal year 2017-2018 represents what may likely be an ongoing, operating subsidy from the General Fund. In fact, over the years, Revenues FY2017 Budget FY2018 Recommended $ Change % Change Licenses, fees and permits 244,000$ 249,000$ 5,000 2.0% Miscellaneous 14,000 18,000 4,000 28.6% Total Revenue 258,000 267,000 9,000 3.5% Expenditures Personnel & benefits 252,932 278,796 25,864 10.2% Contracted services 129,401 150,394 20,993 16.2% Operating supplies & equip 73,200 76,400 3,200 4.4% Capital outlay 25,568 - (25,568) -100.0% Total Expenditures 481,101$ 505,590$ 24,489 4.8% Over/(Under) (223,101)$ (238,590)$ (15,489) 6.9% Other Sources and (Uses) Transfers in 223,101 238,590 15,489 6.9% Transfers out - - - 0.0% Total Sources and (Uses) 223,101 238,590 15,489 6.9% Change in fund balance - - - 0.0% Page 21 of 22 these operating deficiencies have accumulated to balance of approximately $2.3M which the airport owes the General Fund. In The airport does not generate revenues adequate to support the needs of an airport with significantly aged infrastructure. Additional airport planning is underway in an effort to improve its ability to generate adequate revenues. Summary of Positions The largest portion of the Town’s operating budget reflects its investment in personnel and related benefits. Our employees provide the core services that the citizens require and those costs comprise the largest operating cost within the General Fund at approximately 61% of the operating budget. The strategic plan along with the economic recovery plan will continue to guide the allocation of resources in future years. This fiscal year 2018 budget recommends the addition of 8.0 full time equivalent (FTE) positions. The following tables present an overall, multi-year summary of FTE and a detailed listing of recommended changes for fiscal year 2018. Multi-year FTE Position Change Summary Detailed Listing of Recommended Full Time Equivalent (FTE) Position Changes for FY2018 Position FTE Department Funding Source Customer Service Clerk 1.00 Communications & Marketing General Fund/ Bed Tax Fund Document Clerk 1.00 Engineering General Fund Police Officer 2.00 Police General Fund Senior Maintenance Associate 1.00 Public Works General Fund Fleet Tech I 1.00 Public Works General Fund Water Operator III 1.00 Water Water Fund Wastewater Reclamation Operator II 1.00 Wastewater Water Fund Total FTE Changes 8.00 FY2015 FY2016 FY2017 FY2018 Budgeted FTE 328.58 338.73 348.63 356.63 Position change from previous year 9.25 10.15 9.90 8.00 Percentage change from previous year 3% 3% 3% 2% Posit Techn Total Ackn I wou resou incor Resp Gilbe Town Detailed Lis ion nology Supp l STT/TLT C nowledgeme uld like to t urces and l rporated with ectfully, ert Davidson n Manger sting of Reco Tempora port Speciali Changes ents thank our de legal staff hin this recom n, Pag ommended S ary (TLT) P ist II (TLT) epartment h for their mmended bu ge 22 of 22 Short Term T osition Chan STT/ TLT (1.00 (1.00 heads, senior efforts in udget for fis Temporary ( nges for FY2 / T Departm 0) Police 0) r manageme submitting cal year 201 (STT)/Term 2017 ment ent team, fin their reco 17-2018. Limited Funding Grant F nance, huma mmendation g Source Fund an ns