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HomeMy WebLinkAboutResolution 2021-070 Adopting the FY 2021-2022 Tentative Budget MARANA RESOLUTION NO. 2021-070 RELATING TO BUDGET; ADOPTING THE FISCAL YEAR 2021-2022 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 27, 2021, 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 18, 2021, 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 15, 2021. 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 2021-2022. PASSED AND ADOPTED by the Mayor and Council of the Town of Marana, Arizona, this 18th day of May, 2021. or- Mayor Ed Honea MARANA AZ ATTEST: 's`��"'''`" APPROVED AS TO FORM: 9 Cherry L. awson, Town Clerk Jane Fair 11, Town Attorney Resolution No.2021-070 - 1 - EXHIBIT A Official Budget Forms TOWN OF MARANA Fiscal year 2022 3/21 Arizona Auditor General Official City/Town Budget Forms EXHIBIT A TOWN OF MARANA Table of Contents Fiscal year 2022 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 3/21 Arizona Auditor General Official Cit /Town Budget Forms Y 9 EXHIBIT A TOWN OF MARANA Summary Schedule of Estimated Revenues and Expenditures/Expenses Fiscal year 2022 S Funds c Fiscalh Special Revenue Capital Projects Enterprise Internal Service year General Fund Fund Debt Service Fund Fund Permanent Fund Funds Available Funds Total All Funds 2021 Adopted/Adjusted Budgeted Expenditures/Expenses* E 1 54,098,510 15,124,317 15,666,101 29,797,845 0 29,861,160 4,711,332 149,259,265 2021 Actual Expenditures/Expenses"* E 2 41,674,524 6,526,111 13,548,200 15,057,041 0 22,625,742 4,551,986 103,983,604 2022 Fund Balance/Net Position at July 1*** 3 0 2022 Primary Property Tax Levy B 4 0 0 2022 Secondary Property Tax Levy B 5 1,519,957 182,396 1,702,353 2022 Estimated Revenues Other than Property Taxes C 6 53,735,342 8,942,101 2,734,488 20,153,321 0 27,773,343 5,067,470 118,406,065 2022 Other Financing Sources D 7 0 0 7,675,000 0 0 0 0 7,675,000 2022 Other Financing(Uses) D 8 0 0 0 0 0 0 0 0 2022 Interfund Transfers In D 9 0 100,000 6,499,808 50,000 0 4,248,104 0 10,897,912 2022 Interfund Transfers(Out) D 10 4,286,035 0 0 2,080,584 0 4,531,293 0 10,897,912 Line 11:Reduction for Fund Balance Reserved for Future 2022 Budget Year Expenditures Maintained for Future Debt Retirement 0 Maintained for Future Capital Projects11 0 Maintained for Future Financial Stability 0 0 0 2022 Total Financial Resources Available 12 49,449,307 9,042,101 18,429,253 18,305,133 0 27,490,154 5,067,470 127,783,418 2022 Budgeted Expenditures/Expenses E 13 55,152,321 10,568,485 17,724,648 37,738,395 0 32,664,211 5,067,470 158,915,530 Expenditure Limitation Comparison 2021 2022 1 Budgeted expenditures/expenses $ 149,259,265 $ 158,915,530 2 Add/subtract:estimated net reconciling items 3 Budgeted expenditures/expenses adjusted for reconciling items 149,259,265 158,915,530 4 Less:estimated exclusions 5 Amount subject to the expenditure limitation $ 149,259,265 $ 158,915,530 6 EEC expenditure limitation $ $ 1The 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 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). 3121 Arizona Auditor General SCHEDULE A Official CitylTown Budget Forms EXHIBIT A TOWN OF MARANA Tax Levy and Tax Rate Information Fiscal year 2022 2021 2022 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 $ $ Property tax judgment B. Secondary property taxes 1,425,457 1,702,353 Property tax judgment C. Total property tax levy amounts $ 1,425,457 $ 1,702,353 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 $ 1,424,174 (2) Prior years' levies 1,283 (3) Total secondary property taxes $ 1,425,457 C. Total property taxes collected $ 1,425,457 5. Property tax rates A. City/Town tax rate (1) Primary property tax rate Property tax judgment (2) Secondary property tax rate 2.8000 2.8000 Property tax judgment (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 three 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. 3/21 Arizona Auditor General SCHEDULE B Official City/Town Budget Forms EXHIBIT A TOWN OF MARANA Revenues Other than Property Taxes Fiscal Year 2022 Estimated Estimated Source of revenues revenues Actual revenues* revenues 2021 2021 2022 General Fund Local taxes Sales taxes $ 24,389,464 $ 32,003,988 $ 30,950,841 Licenses and permits Building and development fees 3,412,300 4,790,900 4,786,800 Business and license fees 145,000 140,000 145,000 Animal license fees 91,500 86,500 86,500 Franchise fees 495,000 545,000 525,000 Host fees 283,312 283,312 300,000 Intergovernmental State shared sales taxes 4,444,645 5,236,500 5,756,874 Urban revenue sharing 7,007,072 7,007,072 6,397,237 Auto lieu 1,984,026 2,365,787 2,466,211 Charges for services Charges for services 563,000 404,798 609,500 Fines and forfeits Court fines and fees 408,500 517,220 391,500 Interest on investments Interest 610,000 500,000 508,508 Contributions Voluntary contributions 188,100 79,111 187,000 Miscellaneous Other miscellaneous 614,471 576,224 624,371 Total General Fund $ 44,636,390 $ 54,536,412 $ 53,735,342 Special Revenue Funds Community development block grants $ 180,000 $ 24,332 $ 180,000 Affordable housing revolving 10,000 1,926 10,000 Other grants and contributions 8,472,612 3,478,071 3,493,154 RICO 37,500 5,792 20,000 $ 8,700,112 $ 3,510,121 $ 3,703,154 Impound $ 10,000 $ 16,350 $ 16,000 Bed tax 1,104,840 979,864 1,243,341 Emergency telecommunications 89,459 Local JCEF 8,000 6,988 8,000 $ 1,122,840 $ 1,092,661 $ 1,267,341 Fill the GAP $ 4,500 $ 3,916 $ 4,500 Local technology enhancement 45,000 30,000 50,000 Highway user revenue 3,281,296 4,106,073 3,917,106 $ 3,330,796 $ 4,139,989 $ 3,971,606 Total Special Revenue Funds $ 13,153,748 $ 8,742,771 $ 8,942,101 * 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. 3/21 Arizona Auditor General SCHEDULE C Official City/Town Budget Forms EXHIBIT A TOWN OF MARANA Revenues Other than Property Taxes Fiscal Year 2022 Estimated Estimated Source of revenues revenues Actual revenues* revenues 2021 2021 2022 Debt Service Funds Tangerine farms road improvement district $ 2,208,220 $ 2,202,900 $ 2,664,488 Gladden farms CFD debt 212,000 30,000 70,000 Gladden farms II CFD debt 5,360 13,400 Saguaro springs CFD debt 877 $ 2,426,457 $ 2,246,300 $ 2,734,488 Total Debt Service Funds $ 2,426,457 $ 2,246,300 $ 2,734,488 Capital Projects Funds Transportation $ 5,800,000 $ 7,625,498 $ 7,550,000 Impact fee funds 1,767,304 2,832,453 2,675,821 Other capital projects 2,238,312 243,619 8,760,000 $ 9,805,616 $ 10,701,570 $ 18,985,821 Downtown reinvestment $ 228,500 $ 180,700 $ 228,500 Regional transportation authority 750,000 Pima association of governments 48,112 17,453 189,000 $ 276,612 $ 198,153 $ 1,167,500 Total Capital Projects Funds $ 10,082,228 $ 10,899,723 $ 20,153,321 Permanent Funds $ $ $ $ $ $ Total Permanent Funds $ $ $ Enterprise Funds Water utility $ 8,828,189 $ 17,517,422 $ 18,857,579 Airport 3,781,033 629,676 4,011,182 Wastewater utility 3,801,704 5,419,393 4,904,582 $ 16,410,926 $ 23,566,491 $ 27,773,343 Total Enterprise Funds $ 16,410,926 $ 23,566,491 $ 27,773,343 Internal Service Funds Health benefits $ 4,414,173 $ 4,700,225 $ 4,715,470 Dental benefits 297,159 335,084 352,000 $ 4,711,332 $ 5,035,309 $ 5,067,470 Total Internal Service Funds $ 4,711,332 $ 5,035,309 $ 5,067,470 Total all Funds $ 91,421,081 $ 105,027,006 $ 118,406,065 * 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. 3/21 Arizona Auditor General SCHEDULE C Official City/Town Budget Forms EXHIBIT A TOWN OF MARANA Other Financing Sources/(Uses) and Interfund Transfers Fiscal year 2022 Other financing Interfund transfers 2022 2022 Fund Sources (Uses) In (Out) General Fund Other grants and contributions $ $ $ $ 100,000 2013 debt service 1,256,750 2014 debt service 803,708 2017 debt service 546,416 Airport 583,679 Water utility 995,482 Total General Fund $ $ $ $ 4,286,035 Special Revenue Funds Other grants and contributions $ $ $ 100,000 $ Total Special Revenue Funds $ $ $ 100,000 $ Debt Service Funds 2013 debt service $ $ $ 3,069,100 $ 2014 debt service 803,708 2017 debt service 2,627,000 Saguaro springs CFD debt service 3,425,000 Gladden Farms CFD debt service 4,250,000 Total Debt Service Funds $ 7,675,000 $ $ 6,499,808 $ Capital Projects Funds Transportation $ $ $ 50,000 $ 859,029 Impact fees 1,221,555 Total Capital Projects Funds $ $ $ 50,000 $ 2,080,584 Permanent Funds $ $ $ $ Total Permanent Funds $ $ $ $ Enterprise Funds Airport $ $ $ 583,679 $ Water utility 1,838,955 2,154,183 Wastewater utility 1,825,470 2,377,110 Total Enterprise Funds $ $ $ 4,248,104 $ 4,531,293 Internal Service Funds $ $ $ $ Total Internal Service Funds $ $ $ $ Total all Funds $ 7,675,000 $ $ 10,897,912 $ 10,897,912 3/21 Arizona Auditor General SCHEDULE D Official City/Town Budget Forms EXHIBIT A TOWN OF MARANA Expenditures/Expenses by Fund Fiscal year 2022 Adopted Expenditure/ Budgeted Expense Actual Budgeted Expenditures/ adjustments Expenditures/ Expenditures/ Expenses approved Expenses* Expenses Fund/Department 2021 2021 2021 2022 General Fund - Non-departmental $ 3,021,843 $ $ 2,828,749 $ 2,647,527 Mayor and council 350,244 320,407 374,098 Town manager 1,466,235 1,365,062 2,129,569 Town clerk 497,112 454,219 501,892 Human resources 850,605 776,163 1,073,177 Finance 1,486,885 1,471,247 1,571,532 Legal 994,826 972,196 1,112,888 Technology services 3,040,575 20,000 2,948,832 3,583,367 Economic development and tourism 238,458 235,686 311,435 Development services 1,945,087 1,932,724 3,157,094 Engineering 2,255,403 2,176,912 1 Police 14,123,519 37,061 14,123,519 15,786,711 Courts 1,102,740 1,054,355 1,247,301 Public works 4,059,896 4,005,883 5,965,576 Parks and recreation 4,575,118 4,409,435 5,658,365 Community development 1,086,998 1,002,126 1,172,319 Capital outlay 2,420,905 1,597,009 3,859,470 Contingency 10,600,000 (75,000) 5,000,000 Total General Fund $ 54,116,449 $ (17,939) $ 41,674,524 $ 55,152,321 Special Revenue Funds Highway user revenue $ 4,166,655 $ $ 3,815,020 $ 4,348,548 Revolving affordable housing 124,657 137,410 Local JCEF 90,000 20,320 131,805 Fill the GAP 34,500 34,500 Local technology 488,000 74,316 437,500 CDBG 180,000 68,168 180,000 Bed tax 1,104,840 1,011,603 1,243,341 Other grants and contributions 8,572,612 (57,061) 1,336,717 3,893,154 RICO 337,580 133,085 127,500 Impound fees 82,534 66,882 34,727 Total Special Revenue Funds $ 15,181,378 $ (57,061) $ 6,526,111 $ 10,568,485 Debt Service Funds Series 2013 debt $ 3,034,400 $ $ 3,034,400 $ 3,026,300 Series 2014 debt 791,815 791,815 792,825 Series 2017 debt 2,091,200 2,091,200 2,089,250 Tangerine farms ID debt 2,208,220 2,207,838 2,664,488 Gladden farms CFD debt 5,263,200 5,009,178 774,507 Gladden farms II CFD debt 54,544 50,744 4,393,656 Saguaro springs CFD debt 2,222,722 363,025 3,983,622 Total Debt Service Funds $ 15,666,101 $ $ 13,548,200 $ 17,724,648 3/21 Arizona Auditor General SCHEDULE E Official City/Town Budget Forms EXHIBIT A TOWN OF MARANA Expenditures/Expenses by Fund Fiscal year 2022 Adopted Expenditure/ Budgeted Expense Actual Budgeted Expenditures/ adjustments Expenditures/ Expenditures/ Expenses approved Expenses* Expenses Fund/Department 2021 2021 2021 2022 Capital Projects Funds Transportation $ 20,403,898 $ 550,000 $ 12 328,457 $ 15,857,602 Impact fee funds 3,069,571 438,409 7,816,350 Other capital projects 4,578,767 (550,000) 2,250,506 11,129,149 Downtown reinvestment 793,595 17,090 758,555 Pima association of governments 48,112 18,078 206,500 Regional transportation authority 750,000 Gladden farms CFD 678,500 1,350 928,500 Gladden farms II CFD 5,902 1,827 17,239 Saguaro springs CFD 219,500 1,324 274,500 Total Capital Projects Funds $ 29,797,845 $ $ 15,057,041 $ 37,738,395 Permanent Funds $ $ $ $ Total Permanent Funds $ $ $ $ Enterprise Funds Water utility $ 21,217,580 $ 75,000 $ 17,965,846 $ 18,542,268 Airport 4,106,178 661,501 4,594,861 Wastewater utility 4,462,402 3,998,395 9,527,082 Total Enterprise Funds $ 29,786,160 $ 75,000 $ 22,625,742 $ 32,664,211 Internal Service Funds Health benefits $ 4,414,173 $ $ 4,254,827 $ 4,715,470 Dental benefits 297,159 297,159 352,000 Total Internal Service Funds $ 4,711,332 $ $ 4,551,986 $ 5,067,470 Total all Funds $ 149,259,265 $ $ 103,983,604 $ 158,915,530 * 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. 3/21 Arizona Auditor General SCHEDULE E Official City/Town Budget Forms EXHIBIT A TOWN OF MARANA Expenditures/Expenses by Department Fiscal year 2022 Adopted Expenditure/ Budgeted Expense Actual Budgeted Expenditures/ adjustments Expenditures/ Expenditures/ Expenses approved Expenses* Expenses Department/Fund 2021 2021 2021 2022 Economic development and tourism General fund $ 238,458 $ $ 235,686 $ 311,435 Bed tax fund 349,344 271,559 494,923 Department Total $ 587,802 $ $ 507,245 $ 806,358 List Department: Police General Fund $ 14,123,519 $ $ 14,123,519 $ 16,391,711 Grants and contributions 1,147,612 37,061 1,052,822 1,468,154 RICO 337,580 48,275 127,500 Impound fees 82,534 23,393 34,727 Department Total $ 15,691,245 $ 37,061 $ 15,248,009 $ 18,022,092 List Department: Court General Fund $ 1,102,740 $ $ 1,054,355 $ 1,247,301 Local JCEF 90,000 320 131,805 Fill the GAP 34,500 34,500 Local tech enhancement 488,000 74,316 437,500 Department Total $ 1,715,240 $ $ 1,128,991 $ 1,851,106 List Department: Public works General Fund $ 4,059,896 $ $ 4,047,446 $ 7,388,998 Highway user revenue fund 4,067,455 3,850,061 3,970,048 Department Total $ 8,127,351 $ $ 7,897,507 $ 11,359,046 List Department: Parks&recreation General Fund $ 4,575,118 $ $ 4,409,435 $ 6,336,557 Highway user revenue fund 378,500 Department Total $ 4,575,118 $ $ 4,409,435 $ 6,715,057 List Department: Community development General Fund $ 1,086,998 $ $ 1,002,126 $ 1,172,320 CDBG 180,000 68,168 180,000 Revolving affordable housing 124,657 137,410 Department Total $ 1 391 655 $ $ 1,070,294 $ 1,489,730 * 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. 3/21 Arizona Auditor General SCHEDULE F Official City/Town Budget Forms EXHIBIT A TOWN OF MARANA Full-Time Employees and Personnel Compensation Fiscal year 2022 Total Estimated Full-Time Employee Salaries Other Benefit Personnel Equivalent(FTE) and Hourly Costs Retirement Costs Healthcare Costs Costs Compensation Fund 2022 2022 2022 2022 2022 2022 General Fund 359.25 $ 23,058,023 $ 4,301,384 $ 4,613,908 $ 2,250,262 $ 34,223,577 Special Revenue Funds Bed Tax 1.50 $ 103,868 $ 12,694 $ 20,288 $ 8,066 $ 144,916 Total Special Revenue Funds 1.50 $ 103,868 $ 12,694 $ 20,288 $ 8,066 $ 144,916 Enterprise Funds Water utility 31.60 $ 1,988,612 $ 238,673 $ 393,435 $ 178,505 $ 2,799,225 Airport 3.00 202,064 24,559 44,487 24,168 295,278 Wastewater utility 7.00 408,845 48,742 120,582 40,421 618,590 Total Enterprise Funds 41.60 $ 2,599,521 $ 311,974 $ 558,504 $ 243,094 $ 3,713,093 Total all Funds 402.35 $ 25,761,412 $ 4,626,052 $ 5,192,700 $ 2,501,422 $ 38,081,586 3/21 Arizona Auditor General SCHEDULE G Official City/Towns Budget Forms