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Home My WebLink AboutResolution 2019-046 Adopting the Fical Year Budget 2019-2020 Tentative Budget MARANA RESOLUTION NO. 2019-046 RELATING TO BUDGET; ADOPTING THE FISCAL YEAR 2019-2020 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 23, 2019, make an estimate of the different amounts required to meet the public expenditures/ expenses for the ensuing year, also an estimate of revenues from sources other than direct taxation, and the amount to be raised by taxation upon real and personal property of the Town of Marana; and WHEREAS in accordance with said chapter of said title, and following due public notice, the Council held a public meeting on May 21, 2019, at which meeting any taxpayer is privileged to appear and be heard in favor of or against any of the proposed expenditures/expenses or tax levies; and WHEREAS the sums to be raised by taxation as specified in the budget attached hereto as Exhibit A may not exceed, in the aggregate amount, the expenditure limitation to be set by the Council on June 18, 2019. NOW, THEREFORE, BE IT RESOLVED by the Mayor and Council of the Town of Marana, Arizona, that the budget setting forth the estimates of revenues and expenditures/expenses, attached hereto as Exhibit A and incorporated herein by this reference, as increased, decreased or changed by the Town Council, is hereby adopted as the tentative budget for the Town of Marana for the fiscal year 2019-2020. PASSED AND ADOPTED by the Mayor and Council of the Town of Marana, Arizona, this 21st day of May, 2019. Mayor Ed Honea ATTEST: MARANA A:Z APPROVED AS TO FORM: dif 164:4.nnj1 err L awson Town Clerk /1~r., '1'�� y � 11FCassiey, Town Attorney Marana Resolution No.2019-046 -1- EXHIBIT A OFFICIAL BUDGET FORMS TOWN OF MARANA Fiscal Year 2020 4/19 Arizona Auditor General's Office Official City/Town Budget Forms TOWN OF MARANA TABLE OF CONTENTS Fiscal Year 2020 Resolution for the Adoption of the Budget Schedule A—Summary Schedule of Estimated Revenues and Expenditures/Expenses Schedule B—Tax Levy and Tax Rate Information Schedule C—Revenues Other Than Property Taxes Schedule D—Other Financing Sources/(Uses) and Interfund Transfers Schedule E—Expenditures/Expenses by Fund Schedule F—Expenditures/Expenses by Department (as applicable) Schedule G—Full-Time Employees and Personnel Compensation 4/19 Arizona Auditor General's Office Official City/Town Budget Forms I TOWN OF MARANA Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2020 S FUNDS Fiscal h Special Revenue Capital Projects Enterprise Internal Service Year General Fund Fund Debt Service Fund Fund Permanent Fund Funds Available Funds Total All Funds 2019 Adopted/Adjusted Budgeted Expenditures/Expenses' E 1 49,816,341 9,425,278 8,094,144 44,579,914 0 25,523,037 4,231,566 141,670,280 2019 Actual Expenditures/Expenses"' E 2 39,670,417 5,374,694 13,169,782 18,972,369 0 12,016,207 4,539,118 93,742,587 2020 Fund Balance/Net Position at July 111' 3 32,368,948 6,853,205 5,452,160 24,115,959 0 8,522,448 660,426 77,973,146 2020 Primary Property Tax Levy B 4 0 . 0 2020 Secondary Property Tax Levy B 5 1,050,990 131,855 1,182,845 2020 Estimated Revenues Other than Property Taxes C 6 47,188,667 8,690,103 2,906,850 8,806,333 0 19,046,996 5,049,200 91,688,149 2020 Other Financing Sources D 7 0 0 0 2,505,000 0 16,108,636 0 18,613,636 2020 Other Financing(Uses) D 8 0 0 0 0 0 0 0 0 2020 Interfund Transfers In D 9 0 100,000 5,986,888 234,316 0 2,776,775 0 9,097,979 2020 Interfund Transfers(Out) D 10 4,545,542 0 0 1,710,519 0 2,841,918 0 9,097,979 2020 Reduction for Amounts Not Available: 11 LESS: Amounts for Future Debt Retirement: 0 Future Capital Projects 0 Maintained Fund Balance for Financial Stability 0 0 0 2020 Total Financial Resources Available 12 75,012,073 15,643,308 15,396,888 34,082,944 0 43,612,937 5,709,626 189,457,776 2020 Budgeted Expenditures/Expenses E 73 51,751,547 11,045,733 13,027,249 22,991,756 0 39,915,310 5,049,200 143,780,795 EXPENDITURE LIMITATION COMPARISON 2019 2020 1 Budgeted expenditures/expenses $ 141,670,280 $ 143,780,795 2 Add/subtract:estimated net reconciling items 3 Budgeted expenditures/expenses adjusted for reconciling items 141,670,280 143,780,795 4 Less:estimated exclusions 5 Amount subject to the expenditure limitation $ 141,670,280 $ 143,780,795 6 EEC expenditure limitation $ $ The city/town does not levy property taxes and does not have special assessment districts for which property taxes are levied.Therefore,Schedule 8 has been omitted. Includes Expenditure/Expense Adjustments Approved in the current veer from Schedule E. '. Includes actual amounts as of the date the proposed budget was prepared,adjusted for estimated activity for the remainder of the fiscal year. "' Amounts on this line 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). 4/19 Arizona Auditor General's Office SCHEDULE A Official City/Town Budget Forms TOWN OF MARANA Tax Levy and Tax Rate Information Fiscal Year 2020 2019 2020 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 levy. A.R.S. §42-17102(A)(18) $ 3. Property tax levy amounts A. Primary property taxes $ $ B. Secondary property taxes 832,517 1,182,845 C. Total property tax levy amounts $ 832,517 $ 1,182,845 4. Property taxes collected* A. Primary property taxes (1) Current year's levy $ 831,768 (2) Prior years' levies 749 (3) Total primary property taxes $ 832,517 B. Secondary property taxes (1) Current year's levy $ (2) Prior years' levies (3) Total secondary property taxes $ C Total property taxes collected $ 832,517 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 tax collections for the remainder of the fiscal year. 4/19 Arizona Auditor General's Office SCHEDULE B Official City/Town Budget Forms TOWN OF MARANA Revenues Other Than Property Taxes Fiscal Year 2020 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES* REVENUES 2019 2019 2020 GENERAL FUND Local taxes Sales taxes $ 26,284,560 $ 28,469,795 $ 26,910,247 Licenses and permits Building and development fees 3,768,640 4,092,822 3,851,200 Business and license fees 160,000 156,735 160,000 Animal license fees 100,000 86,908 91,500 Franchise fees 489,450 480,000 495,000 Host fees 300,000 300,000 283,312 Intergovernmental State shared sales taxes 4,314,755 4,400,000 4,707,099 Urban revenue sharing 5,336,906 5,424,304 5,928,567 Auto lieu 2,096,535 1,920,794 2,204,473 Other Charges for services Charges for services 518,637 571,547 494,750 Fines and forfeits Court fines and fees 585,000 450,602 402,000 Interest on investments Interest 185,000 800,000 777,000 In-lieu property taxes • Contributions Voluntary contributions 247,757 220,000 209,600 Miscellaneous Other miscellaneous 568,769 810,000 673,919 Total General Fund $ 44,956,009 $ 48,183,507 $ 47,188,667 * 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. 4119 Arizona Auditor General's Office SCHEDULE C Official City/Town Budget Forms TOWN OF MARANA Revenues Other Than Property Taxes Fiscal Year 2020 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES* REVENUES 2019 2019 2020 SPECIAL REVENUE FUNDS Community development block grants $ 150,000 $ 75,935 $ 150,000 Affordable housing revolving 10,000 4,361 10,000 Other grants and contributions 2,846,591 620,169 3,494,974 RICO 34,500 89,583 37,500 $ 3,041,091 $ 790,048 $ 3,692,474 Impound $ 40,000 $ 31,600 $ 8,000 Bed tax 1,088,016 1,168,132 1,227,600 Emergency telecommunications 52,000 34,122 49,200 Local JCEF 15,000 9,696 8,000 $ 1,195,016 $ 1,243,550 $ 1,292,800 Fill the GAP $ 6,000 $ 3,490 $ 4,500 Local technology enhancement 140,000 60,613 45,000 Highway user revenue 3,276,078 3,348,327 3,655,329 $ 3,422,078 $ 3,412,430 $ 3,704,829 Total Special Revenue Funds $ 7,658,185 $ 5,446,028 $ 8,690,103 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 Tangerine farms road improvement district $ 1,992,337 $ 2,914,151 $ 2,873,670 Gladden farms CFD debt 29,149 Gladden farms II CFD debt 4,031 Saguaro springs CFD debt $ 1,992,337 $ 2,914,151 $ 2,906,850 Total Debt Service Funds $ 1,992,337 $ 2,914,151 $ 2,906,850 4/19 Arizona Auditor General's Office SCHEDULE C Official City/Town Budget Forms TOWN OF MARANA Revenues Other Than Property Taxes Fiscal Year 2020 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES* REVENUES 2019 2019 2020 CAPITAL PROJECTS FUNDS Transportation $ 5,906,742 $ 7,342,912 $ 5,421,050 One-half cent sales tax 2,952,570 3,432,977 Impact fee funds 1,546,093 4,301,089 2,186,196 Other capital projects 2,825,812 455,784 937,587 $ 13,231,217 $ 15,532,762 $ 8,544,833 Downtown reinvestment $ 223,600 $ 215,283 $ 234,000 Regional transportation authority 5,069,038 6,007,009 $ 5,292,638 $ 6,222,292 $ 234,000 Vanderbilt farms CFD capital $ 27,500 $ $ 27,500 Saguaro springs CFD capital 106,833 $ 134,333 $ $ 27,500 Total Capital Projects Funds $ 18,658,188 $ 21,755,054 $ 8,806,333 * 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. PERMANENT FUNDS $ $ $ $ $ $ Total Permanent Funds $ $ $ ENTERPRISE FUNDS Water utility $ 8,614,248 $ 8,752,839 $ 9,116,785 Airport 6,780,781 1,171,377 6,730,663 Wastewater utility 3,510,494 3,644,874 3,199,548 $ 18,905,523 $ 13,569,090 $ 19,046,996 Total Enterprise Funds $ 18,905,523 $ 13,569,090 $ 19,046,996 4/19 Arizona Auditor General's Office SCHEDULE C Official City/Town Budget Forms TOWN OF MARANA Revenues Other Than Property Taxes Fiscal Year 2020 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES* REVENUES 2019 2019 2020 * 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. INTERNAL SERVICE FUNDS Health benefits $ 3,943,000 $ 4,667,645 $ 4,712,720 Dental benefits 288,566 371,681 336,480 $ 4,231,566 $ 5,039,326 $ 5,049,200 Total Internal Service Funds $ 4,231,566 $ 5,039,326 $ 5,049,200 TOTAL ALL FUNDS $_,..v 96,401,808 $ 96 907,156 $ 91,688,149 * 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. 4/19 Arizona Auditor General's Office SCHEDULE C Official City/Town Budget Forms TOWN OF MARANA Other Financing Sources/(Uses) and Interfund Transfers Fiscal Year 2020 OTHER FINANCING INTERFUND TRANSFERS 2020 2020 FUND SOURCES (USES) IN (OUT) GENERAL FUND Other grants and contributions $ $ $ $ 100,000 Other capital projects 234,316 2013 debt service 1,259,750 2014 debt service 800,689 2017 debt service 440,107 Airport 910,680 Water utility 750,000 Wastewater utility 50,000 Total General Fund $ $ $ $ 4,545,542 SPECIAL REVENUE FUNDS Other grants and contributions $ $ $ 100,000 $ Total Special Revenue Funds $ $ $ 100,000 $ DEBT SERVICE FUNDS 2013 debt service $ $ $ 3,070,300 $ 2014 debt service 800,689 2016 debt service 2017 debt service 2,115,899 Total Debt Service Funds $ $ $ 5,986,888 $ CAPITAL PROJECTS FUNDS Transportation $ $ $ $ 691,899 Impact fees 983,893 Other capital projects 234,316 Gladden farms II CFD 1,255,000 Saguaro springs CFD 1,250,000 Vanderbilt CFD 34,727 Total Capital Projects Funds $ 2,505,000 $ $ 234,316 $ 1,710,519 PERMANENT FUNDS $ $ $ $ Total Permanent Funds $ $ $ $ ENTERPRISE FUNDS Airport $ $ $ 910,680 $ Water utility 14,850,000 972,298 1,532,108 Wastewater utility 1,258,636 893,797 1,309,810 Total Enterprise Funds $ 16,108,636 $ $ 2,776,775 $ 2,841,918 INTERNAL SERVICE FUNDS $ $ $ $ Total Internal Service Funds $ $ $ $ TOTAL ALL FUNDS $ 18,613,636 $ $ 9,097,979 $ 9,097,979 4/19 Arizona Auditor General's Office SCHEDULE D Official City/Town Budget Forms TOWN OF MARANA Expenditures/Expenses by Fund Fiscal Year 2020 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ EXPENSES APPROVED EXPENSES* EXPENSES FUND/DEPARTMENT 2019 2019 2019 2020 GENERAL FUND Non-departmental $ 1,922,312 $ $ 1,898,540 $ 2,074,932 Mayor and council 338,036 322,352 349,616 Town"manager 1,898,946 1,679,901 1,870,089 Town clerk 583,948 428,943 534,528 Human resources 913,548 839,587 1,142,205 Finance 1,205,031 1,013,541 1,522,424 Legal 1,005,575 936,754 1,043,625 Technology services 3,452,181 3,011,242 3,006,286 Economic development and tourism 284,506 270,495 287,827 Development services 2,517,953 2,025,534 2,254,562 Engineering 2,948,922 2,336,098 2,585,051 Police 13,888,716 13,882,986 14,406,429 Courts 1,058,027 954,265 1,156,666 Public works 5,190,389 3,642,729 5,047,120 Parks and recreation 4,829,741 3,975,270 4,861,855 Community development 984,992 931,063 1,164,152 Capital outlay 1,793,518 1,521,117 3,444,180 Contingency 5,000,000 5,000,000 Total General Fund $ 49,816,341 $ $ 39,670,417 $ 51,751,547 SPECIAL REVENUE FUNDS Highway user revenue $ 3,901,049 $ $ 2,306,185 $ 5,106,881 Revolving affordable housing 50,000 35,005 93,206 Local JCEF 72,000 166,000 Fill the GAP 34,500 34,500 Local technology 289,549 90,818 430,000 Community development block gran 150,000 86,354 150,000 Bed tax 1,088,016 962,288 1,227,600 Other grants and contributions 2,946,591 816,065 3,656,846 RICO 782,573 1,038,035 79,500 Impound fees 40,000 4,327 30,200 Emergency telecommunications 71,000 35,617 71,000 Total Special Revenue Funds $ 9,425,278 $ $ 5,374,694 $ 11,045,733 DEBT SERVICE FUNDS Series 2013 debt $ 3,032,525 $ $ 3,638,810 $ 3,042,113 Series 2014 debt 794,469 794,469 792,346 Series 2017 debt 1,766,300 1,764,300 2,098,900 Tangerine farms ID debt 2,023,837 2,492,203 3,775,170 Gladden farms CFD debt 477,013 476,713 532,313 Saguaro springs CFD debt 4,003,287 1,524,650 Gladden farms II CFD debt 1,261,757 Total Debt Service Funds $ 8,094,144 $ $ 13,169,782 $ 13,027,249 4/19 Arizona Auditor General's Office SCHEDULE E Official City/Town Budget Forms TOWN OF MARANA Expenditures/Expenses by Fund Fiscal Year 2020 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ EXPENSES APPROVED EXPENSES* EXPENSES FUND/DEPARTMENT 2019 2019 2019 2020 CAPITAL PROJECTS FUNDS Transportation $ 21,476,467 $ $ 5,890,174 $ 16,434,682 One-half percent sales tax 6,506,234 6,009,414 200,000 Impact fee funds 3,056,757 1,659,406 1,178,491 Other capital projects 2,189,827 1,371,331 3,844,812 Downtown reinvestment 830,495 14,561 474,125 Regional transportation authority 5,069,037 4,018,942 9,996 Gladden farms CFD 528,500 2,600 678,500 Gladden farms II CFD 213 1,437 3,550 Saguaro springs CFD 4,892,000 2,987 139,500 Vanderbilt farms CFD 30,384 1,517 28,100 Total Capital Projects Funds $ 44,579,914 $ $ 18,972,369 $ 22,991,756 PERMANENT FUNDS $ $ $ $ Total Permanent Funds $ $ $ $ ENTERPRISE FUNDS Water utility $ 11,435,704 $ 2,000,000 $ 6,418,020 $ 27,641,423 Airport 7,493,416 2,317,754 7,541,343 Wastewater utility 6,593,917 (2,000,000) 3,280,433 4,732,544 Total Enterprise Funds $ 25,523,037 $ $ 12,016,207 $ 39,915,310 INTERNAL SERVICE FUNDS Health benefits $ 3,943,000 $ $ 4,255,095 $ 4,712,720 Dental benefits 288,566 284,023 336,480 Total Internal Service Funds $ 4,231,566 $ $ 4,539,118 $ 5,049,200 TOTAL ALL FUNDS $ 141,670,280 $ $ 93,742,587 $ 143,780,795 * 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. 4/19 Arizona Auditor General's Office SCHEDULE E Official City/Town Budget Forms TOWN OF MARANA Expenditures/Expenses by Department Fiscal Year 2020 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ EXPENSES APPROVED EXPENSES* EXPENSES DEPARTMENT/FUND 2019 2019 2019 2020 Economic development and tourism General fund $ 284,506 $ $ 270,495 $ 287,827 Bed tax fund 303,877 272,200 314,808 Department Total $ 588.383 $ $ 542.695 $ 602.635 Police General Fund $ 13,894,716 $ $ 13,882,986 $ 14,406,429 Grants and contributions 421,591 765,565 1,121,846 RICO 34,500 21,169 79,500 Impound fees 40,000 4,327 30,200 Emergency telecommunications 71,000 35,617 71,000 Department Total $ 14.461.807 $ $ 14,709,664 $ 15.708.975 Court General Fund $ 1,058,027 $ $ 954,265 $ 1,156,666 Local JCEF 72,000 166,000 Fill the GAP 34,500 34,500 Local tech enhancement 289,549 89,715 430,000 Department Total $ 1.454.076 $ $ 1,043.980 $ 1.787,166 Public works General Fund $ 5,190,389 $ $ 3,642,729 $ 5,047,120 Highway user revenue fund 3,065,957 1,744,012 4,487,881 Department Total $ 8.256.346 $ $ 5.386.741 $ 9.535.001 Community development General Fund $ 984,992 $ $ 931,063 $ 1,164,152 CDBG 150,000 86,354 150,000 Revolving affordable housing 50,000 50,000 Department Total $ 1,184,992 $ $ 1.017,417 $ 1.364.152 * 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. 4/19 Arizona Auditor General's Office SCHEDULE F Official City/Town Budget Forms TOWN OF MARANA Full-Time Employees and Personnel Compensation Fiscal Year 2020 Total Estimated Full-Time Employee Salaries Other Benefit Personnel Equivalent(FTE) and Hourly Costs Retirement Costs Healthcare Costs Costs Compensation FUND 2020 2020 2020 2020 2020 2020 GENERAL FUND 336.75 $ 21,298,474 $ 3,701,072 $ 3,993,592 $ 2,036,017 $ 31,029,155 SPECIAL REVENUE FUNDS Bed tax 1.00 $ 96,923 $ 11,502 $ 13,080 $ 7,603 $ 129,108 Total Special Revenue Funds 1.00 $ 96,923 $ 11,502 $ 13,080 $ 7,603 $ 129,108 ENTERPRISE FUNDS Water utility 27.60 $ 1,559,978 $ 182,853 $ 269,203 $ 143,296 $ 2,155,330 Airport 3.00 203,274 24,141 38,822 25,094 291,331 Wastewater utility 7.00 429,337 50,429 105,645 43,530 628,941 Total Enterprise Funds 37.60 $ 2,192,589 $ 257,423 $ 413,670 $ 211,920 $ 3,075,602 TOTAL ALL FUNDS 375.35 $ 23,587,986 $ 3,969,997 $ 4,420,342 $ 2,255,540 $ 34,233,865 4/19 Arizona Auditor General's Office SCHEDULE G Official City/Towns Budget Forms