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HomeMy WebLinkAboutResolution 2020-070 Adopting the FY 2020-2021 Tentative Budget MARANA RESOLUTION NO. 2020-070 RELATING TO BUDGET; ADOPTING THE FISCAL YEAR 2020-2021 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 May 26, 2020, 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 June 23, 2020, 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 July 21, 2020. 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 2020-2021. PASSED AND ADOPTED by the Mayor and Council of the Town of Marana, Arizona, this 23rd day of June, 2020. Mayor Ed H•nea MARANA AZ ATTEST: s, APPROVED AS TO FORM: 140 A fig Cherry L. ..wson, Town Clerk Fr Cassis y, own Atto- :y Marana Fiscal Year 2020-2021 Budget Resolution Marana Resolution No.2020-070 - 1 - EXHIBIT A OFFICIAL BUDGET FORMS TOWN OF MARANA Fiscal Year 2021 4/19 Arizona Auditor General's Office Official City/Town Budget Forms TOWN OF MARANA TABLE OF CONTENTS Fiscal Year 2021 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 • TOWN OF MARANA Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal Year 2021 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 2020 Adopted/Adjusted Budgeted Expenditures/Expenses. E 1 51,751,547 10,935,733 13,027,249 23,101,756 0 39,915,310 5,049,200 143,780,795 2020 Actual Expenditures/Expenses.. E 2 42,075,312 7,018,733 12,755,113 7,218,101 0 21,376,874 3,667,883 94,112,016 2021 Fund Balance/Net Position at July 111' 3 42,997,597 11,751,653 5,962,439 29,144,231 0 12,337,835 1,363,273 103,557,028 2021 Primary Property Tax Levy B 40 0 2021 Secondary Property Tax Levy B 5 1,227,628 160,237 1,387,865 2021 Estimated Revenues Other than Property Taxes C 6 44,636,390 13,153,748 2,426,457 10,108,478 0_ 16,410,926 4,711,332 91,447,331 2021 Other Financing Sources D 70 0 6,050,000 0 0 9,344,000 0 15,394,000 2021 Other Financing(Uses) D 8 0 0 0 0 0 0 0 0 2021 Interfund Transfers In D 9 5,628,966 100,000 5,986,941 0 0 3,160,279 0 14,876,186 2021 Interfund Transfers(Out) D 100 5,628,966 0 1,685,889 0 3,046,447 0 14,876,186 2021 Reduction for Amounts Not Available: 11 LESS: Amounts for Future Debt Retirement: g Future Capital Projects 0 • Maintained Fund Balance for Financial Stability 0 0 0 ' 2021 Total Financial Resources Available 12 88,748,06919,376,435 21,653,465 37,727,057 0 38,206,593 6,074,605 211,786,224 2021 Budgeted Expenditures/Expenses E t3 53,710,549 15,082,178 15,666,101 30,302,945 0 29,786,160 4,711,332 149,259,265 EXPENDITURE LIMITATION COMPARISON 2020 2021 1 Budgeted expenditures/expenses S 143,780,795 $ 149,259,265 2 Add/subtract:estimated net reconciling items 3 Budgeted expenditures/expenses adjusted for reconciling items 143,780,795 149,259,265 4 Less:estimated exclusions 5 Amount subject to the expenditure limitation $ 143,780,795 $ 149,259,265 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 B has been omitted. Includes Expenditure/Expense Adjustments Approved in the current year 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 an 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). 4119 Arizona Auditor General's Office SCHEDULE A Official City/Town Budget Forms TOWN OF MARANA Tax Levy and Tax Rate Information Fiscal Year 2021 2020 2021 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 1,182,845 1,432,967 C. Total property tax levy amounts $ 1,182,845 $ 1,432,967 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 $ 1,181,780 (2) Prior years' levies 1,065 (3) Total secondary property taxes $ 1,182,845 C. Total property taxes collected $ 1,182,845 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 2021 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES* REVENUES 2020 2020 2021 GENERAL FUND Local taxes Sales taxes $ 26,910,247 $ 27,544,103 $ 24,389,464 Licenses and permits Building and development fees 3,851,200 4,594,647 3,412,300 Business and license fees 160,000 145,444 145,000 Animal license fees 91,500 86,848 91,500 Franchise fees 495,000 517,249 495,000 Host fees 283,312 307,445 283,312 Intergovernmental State shared sales taxes 4,707,099 4,703,115 4,444,645 Urban revenue sharing 5,928,567 6,078,686 7,007,072 Auto lieu 2,204,473 1,965,081 1,984,026 Other Charges for services Charges for services 494,750 494,326 563,000 Fines and forfeits Court fines and fees 402,000 482,091 408,500 Interest on investments Interest 777,000 1,080,281 610,000 In-lieu property taxes Contributions Voluntary contributions 209,600 115,309 188,100 Miscellaneous Other miscellaneous 673,919 702,428 614,471 Total General Fund $ 47,188,667 $ 48,817,053 $ 44,636,390 * 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 Revenues Other Than Property Taxes Fiscal Year 2021 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES* REVENUES 2020 2020 2021 SPECIAL REVENUE FUNDS Community development block grants $ 150,000 $ 33,455 $ 180,000 Affordable housing revolving 10,000 10,730 10,000 Other grants and contributions 3,384,974 1,032,999 8,472,612 RICO 37,500 33,561 37,500 $ 3,582,474 $ 1,110,745 $ 8,700,112 Impound $ 8,000 $ 15,000 $ 10,000 Bed tax 1,227,600 1,126,429 1,104,840 Emergency telecommunications 49,200 49,200 Local JCEF 8,000 8,333 8,000 $ 1,292,800 $ 1,198,962 $ 1,122,840 Fill the GAP $ 4,500 $ 3,001 $ 4,500 Local technology enhancement 45,000 44,243 45,000 Highway user revenue 3,655,329 3,542,030 3,281,296 $ 3,704,829 $ 3,589,274 $ 3,330,796 Total Special Revenue Funds $ 8,580,103 $ 5,898,981 $ 13,153,748 * 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 $ 2,873,670 $ 2,048,936 $ 2,208,220 Gladden farms CFD debt 29,149 212,000 Gladden farms II CFD debt 4,031 457 5,360 Saguaro springs CFD debt 877 $ 2,906,850 $ 2,049,393 $ 2,426,457 Total Debt Service Funds $ 2,906,850 $ 2,049,393 $ 2,426,457 4/19 Arizona Auditor General's Office SCHEDULE C Official City/Town Budget Forms TOWN OF MARANA Revenues Other Than Property Taxes Fiscal Year 2021 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES* REVENUES 2020 2020 2021 CAPITAL PROJECTS FUNDS Transportation $ 5,421,050 $ 7,779,390 $ 5,800,000 Impact fee funds 2,186,196 2,359,734 1,767,304 Other capital projects 937,587 336,995 2,238,312 $ 8,544,833 $ 10,476,119 $ 9,805,616 Downtown reinvestment $ 234,000 $ 218,504 $ 228,500 Regional transportation authority 35,000 16,954 Pima association of governments 75,000 22,263 48,112 $ 344,000 $ 257,721 $ 276,612 Vanderbilt farms CFD capital $ 27,500 $ $ 26,250 $ 27,500 $ $ 26,250 Total Capital Projects Funds $ 8,916,333 $ 10,733,840 $ 10,108,478 * 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 $ 9,116,785 $ 9,847,339 $ 8,828,189 Airport 6,730,663 2,024,104 3,781,033 Wastewater utility 3,199,548 3,727,594 3,801,704 $ 19,046,996 $ 15,599,037 $ 16,410,926 Total Enterprise Funds $ 19,046,996 $ 15,599,037 $ 16,410,926 4/19 Arizona Auditor General's Office SCHEDULE C Official City/Town Budget Forms TOWN OF MARANA Revenues Other Than Property Taxes Fiscal Year 2021 ESTIMATED ACTUAL ESTIMATED SOURCE OF REVENUES REVENUES REVENUES* REVENUES 2020 2020 2021 * 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 $ 4,712,720 $ 4,249,783 $ 4,414,173 Dental benefits 336,480 331,924 297,159 $ 5,049,200 $ 4,581,707 $ 4,711,332 Total Internal Service Funds $ 5,049,200 $ 4,581,707 $ 4,711,332 TOTAL ALL FUNDS $ 91,688,149 $ 87,680,011 $ 91,447,331 * 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 2021 OTHER FINANCING INTERFUND TRANSFERS 2021 2021 FUND SOURCES (USES) IN (OUT) GENERAL FUND Other grants and contributions $ $ $ 5,628,966 $ 100,000 2013 debt service 1,256,350 2014 debt service 801,941 2017 debt service 441,271 Airport 1,590,177 Water utility 325,145 Total General Fund $ $ $ 5,628,966 $ 4,514,884 SPECIAL REVENUE FUNDS Other grants and contributions $ $ $ 100,000 $ 5,628,966 Total Special Revenue Funds $ $ $ 100,000 $ 5,628,966 DEBT SERVICE FUNDS 2013 debt service $ $ $ 3,063,500 $ 2014 debt service 801,941 2017 debt service 2,121,500 Saguaro springs CFD debt service 1,750,000 Gladden Farms CFD debt service 4,300,000 Total Debt Service Funds $ 6,050,000 $ $ 5,986,941 $ CAPITAL PROJECTS FUNDS Transportation $ $ $ $ 693,731 Impact fees 986,498 Vanderbilt CFD 5,660 Total Capital Projects Funds $ $ $ $ 1,685,889 PERMANENT FUNDS $ $ $ $ Total Permanent Funds $ $ $ $ ENTERPRISE FUNDS Airport $ $ $ 325,145 $ Water utility 8,157,435 1,812,404 1,530,337 Wastewater utility 1,186,565 1,022,730 1,516,110 Total Enterprise Funds $ 9,344,000 $ $ 3,160,279 $ 3,046,447 INTERNAL SERVICE FUNDS $ $ $ $ Total Internal Service Funds $ $ $ $ TOTAL ALL FUNDS $ 15,394,000 $ $ 14,876,186 $ 14,876,186 4/19 Arizona Auditor General's Office SCHEDULE D Official City/Town Budget Forms TOWN OF MARANA Expenditures/Expenses by Fund Fiscal Year 2021 ADOPTED EXPENDITURE! BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES! EXPENSES APPROVED EXPENSES* EXPENSES FUND/DEPARTMENT 2020 2020 2020 2021 GENERAL FUND Non-departmental $ 2,074,932 $ $ 2,016,866 $ 3,021,843 Mayor and council 349,616 334,891 350,244 Town manager 1,870,089 1,604,838 1,466,235 Town clerk 534,528 449,802 497,112 Human resources 1,142,205 836,855 850,605 Finance 1,522,424 1,313,973 1,458,785 Legal 1,043,625 1,023,520 994,826 Technology services 3,006,286 2,945,992 3,040,575 Economic development and tourism 287,827 233,301 238,458 Development services 2,254,562 2,000,831 1,945,087 Engineering 2,585,051 2,287,853 2,255,403 Police 14,406,429 14,385,206 14,123,519 Courts 1,156,666 1,004,290 1,102,740 Public works 4,947,120 4,434,915 4,059,896 Parks and recreation 4,861,855 3,975,270 4,575,118 Community development 1,164,152 1,059,146 1,086,998 Capital outlay 3,544,180 2,167,763 2,043,105 Contingency 5,000,000 10,600,000 Total General Fund $ 51,751,547 $ $ 42,075,312 $ 53,710,549 SPECIAL REVENUE FUNDS Highway user revenue $ 5,106,881 $ $ 4,785,608 $ 4,067,455 Revolving affordable housing 93,206 66,680 124,657 Local JCEF 166,000 41,006 90,000 Fill the GAP 34,500 34,500 Local technology 430,000 46,050 488,000 Community development block gran 150,000 31,779 180,000 Bed tax 1,227,600 884,167 1,104,840 Other grants and contributions 3,546,846 1,032,999 8,572,612 RICO 79,500 59,768 337,580 Impound fees 30,200 11,676 82,534 Emergency telecommunications 71,000 59,000 Total Special Revenue Funds $ 10,935,733 $ $ 7,018,733 $ 15,082,178 DEBT SERVICE FUNDS Series 2013 debt $ 3,042,113 $ $ 3,042,113 $ 3,034,400 Series 2014 debt 792,346 792,346 791,815 Series 2017 debt 2,098,900 2,098,900 2,091,200 Tangerine farms ID debt 3,775,170 2,804,517 2,208,220 Gladden farms CFD debt 532,313 528,513 5,263,200 Saguaro springs CFD debt 1,524,650 2,258,639 2,222,722 Gladden farms II CFD debt 1,261,757 1,230,085 54,544 Total Debt Service Funds $ 13,027,249 $ $ 12,755,113 $ 15,666,101 4/19 Arizona Auditor General's Office SCHEDULE E Official City/Town Budget Forms TOWN OF MARANA Expenditures/Expenses by Fund Fiscal Year 2021 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ EXPENSES APPROVED EXPENSES* EXPENSES FUND/DEPARTMENT 2020 2020 2020 2021 CAPITAL PROJECTS FUNDS Transportation $ 16,434,682 $ $ 5,582,781 $ 20,880,898 One-half percent sales tax 200,000 Impact fee funds 1,178,491 423,006 3,069,571 Other capital projects 3,844,812 1,154,860 4,578,767 Downtown reinvestment 474,125 793,595 Pima association of governments 75,000 29,193 48,112 Regional transportation authority 44,996 19,069 Gladden farms CFD 678,500 3,441 678,500 Gladden farms II CFD 3,550 1,489 5,902 Saguaro springs CFD 139,500 2,737 219,500 Vanderbilt farms CFD 28,100 1,525 28,100 Total Capital Projects Funds $ 23,101,756 $ $ 7,218,101 $ 30,302,945 PERMANENT FUNDS $ $ $ $ Total Permanent Funds $ $ $ $ ENTERPRISE FUNDS Water utility $ 27,641,423 $ $ 14,584,780 $ 21,217,580 Airport 7,541,343 2,702,861 4,106,178 Wastewater utility 4,732,544 4,089,233 4,462,402 Total Enterprise Funds $ 39,915,310 $ $ 21,376,874 $ 29,786,160 INTERNAL SERVICE FUNDS Health benefits $ 4,712,720 $ $ 3,447,920 $ 4,414,173 Dental benefits 336,480 219,963 297,159 Total Internal Service Funds $ 5,049,200 $ $ 3,667,883 $ 4,711,332 TOTAL ALL FUNDS $ 143,780,795 $ $ 94,112,016 $ 149,259,265 * 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 2021 ADOPTED EXPENDITURE/ BUDGETED EXPENSE ACTUAL BUDGETED EXPENDITURES/ ADJUSTMENTS EXPENDITURES/ EXPENDITURES/ EXPENSES APPROVED EXPENSES* EXPENSES DEPARTMENT/FUND 2020 2020 2020 2021 Economic development and tourism General fund $ 287,827 $ $ 233,301 $ 238,458 Bed tax fund 314,808 252,284 349,344 Department Total $ 602,635 $ $ 485,585 $ 587,802 List Department: Police General Fund $ 14,406,429 $ $ 14,385,206 $ 14,123,519 Grants and contributions 1,121,846 936,126 1,147,612 RICO 79,500 59,768 337,580 Impound fees 30,200 11,676 82,534 Emergency telecommunications 71,000 59,000 Department Total $ 15,708,975 $ $ 15,451,776 $ 15,691,245 List Department: Court General Fund $ 1,156,666 $ $ 1,004,290 $ 1,102,740 Local JCEF 166,000 41,006 90,000 Fill the GAP 34,500 34,500 Local tech enhancement 430,000 46,050 488,000 Department Total $ 1,787,166 $ $ 1,091,346 $ 1,715,240 List Department: Public works General Fund $ 4,947,120 $ $ 4,434,915 $ 4,059,896 Highway user revenue fund 5,106,881 4,785,608 4,067,455 Department Total $ 10,054,001 $ $ 9,220,523 $ 8,127,351 List Department: Community development General Fund $ 1,164,152 $ $ 1,059,146 $ 1,086,998 CDBG 150,000 66,680 180,000 Revolving affordable housing 93,206 31,779 124,657 Department Total $ 1,407,358 $ $ 1,157,605 $ 1,391,655 * 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 2021 Total Estimated Full-Time Employee Salaries Other Benefit Personnel Equivalent(FTE) and Hourly Costs Retirement Costs Healthcare Costs Costs Compensation FUND 2021 2021 2021 2021 2021 2021 GENERAL FUND 336.75 $ 20,534,237 $ 3,720,756 $ 4,116,850 $ 1,972,693 $ 30,344,536 SPECIAL REVENUE FUNDS Bed tax 1.00 $ 98,013 $ 11,802 $ 20,253 $ 7,639 $ 137,707 Total Special Revenue Funds 1.00 $ 98,013 $ 11,802 $ 20,253 $ 7,639 $ 137,707 ENTERPRISE FUNDS Water utility 29.60 $ 1,625,821 $ 201,752 $ 306,353 $ 153,542 $ 2,287,468 Airport 3.00 202,845 24,291 39,860 23,667 290,663 Wastewater utility 7.00 398,190 46,500 101,819 36,797 583,306 Total Enterprise Funds 39.60 $ 2,226,856 $ 272,543 $ 448,032 $ 214,006 $ 3,161,437 TOTAL ALL FUNDS 377.35 $ 22,859,106 $ 4,005,101 $ 4,585,135 $ 2,194,338 $ 33,643,680 4/19 Arizona Auditor General's Office SCHEDULE G Official City/Towns Budget Forms