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Council Presentation 04-26-2022 - FY2023 Mgrs Recommended Budget Presentation
Fiscal Year 2022-2023 Manager’s Recommended Budget 4/26/2022 Terry S. Rozema, Town Manager Overview •Accomplishments •Economic Outlook •Revenue Outlook •Budget Overview •Investment Summary •Selected Budget Summaries •Next Steps 2 CORE VALUES 3 5-STAR SERVICE 4 “2ND SAFEST CITY IN ALL OF AZ WITH A POPULATION OF OVER 30K” “NATIONAL AWARD FOR COMMUNICATIONS STRATEGIC PLAN” “NATIONAL DIGITAL CITIES RECOGNITION” ACCOMPLISHMENTS •Completed Court Jury Assembly Room •Completed Camino De Oeste Road Restoration •Completed Marana Road and Sanders Road Restoration •El Rio Preserve CMID Connection 5 ACCOMPLISHMENTS •Marana PD achieved reaccreditation for the third year of the Arizona Law Enforcement Accreditation Program (ALEAP) •FAA Air Traffic Control Tower moving forward •Market Study and Employee Compensation •Design phase of Community Center and Aquatics Facility begins 6 FY2023 Manager’s Recommended Budget Manager’s Recommended Budget –Complete Budget General Fund Special Revenue Funds Capital Projects Funds (including impact fees) Debt Service Funds Internal Service Funds Enterprise Funds Special Taxing Districts 7 ECONOMIC OUTLOOK 8 F/Y 2023 Economic Outlook •Economy is strong •F/Y 2022 growth levels are not sustainable •Revenue growth returning to “normal” levels •Cautious approach 9 JLBC Recommended Forecast –April 2022 FY2023 Economic Outlook •National Unemployment Rate –3.6% •Recovered 90.4% of job losses •Pima County job recovery at 88.5% •Government and Leisure & Hospitality still lagging •National Inflation –8.5% (40 year high) •Interest rates rising •Fed –how to raise rates without impacting growth •Impacts to global economy 10 *U of A Eller School, Economic and Business Research Center and Rounds Consulting Group presentation to JLBC REVENUES OUTLOOK 11 Sales Taxes 12 Change from FY2022 Budget: 17.0% or $3.3M Retail: 27.9% Utilities: 3.7% Contracting: 10.0% Restaurants: 20.2% * Actuals Estimated $29.0 $30.5 $34.0 $36.6 $26.3 $26.9 $24.4 $31.0 $36.2 $- $5 $10 $15 $20 $25 $30 $35 $40 F/Y 2018-19 F/Y 2019-20 F/Y 2020-21 F/Y 2021-22*F/Y 2022-23 BudgetedMillions Actual Revenue Budgeted Revenue State Shared Revenues 13 Change from FY2022 Budget: 9.2% or $1.3M Shared Sales Tax: 14.9% Urban Revenue: 8.2% Auto Lieu: 3.6% * Actuals Estimated **Excludes one-time ARPA funding $12.0 $13.1 $15.4 $16.5 $11.7 $12.8 $13.0 $14.6 $17.0 $- $2 $4 $6 $8 $10 $12 $14 $16 $18 F/Y 2018-19 F/Y 2019-20 F/Y 2020-21 F/Y 2021-22*F/Y 2022-23 BudgetedMillions Actual Revenue Budgeted Revenue Licenses, Fees & Permits 14 Single Family Residence Building Permits by Fiscal Year (F/Y 2022 Budget: 940) *Fiscal Year 2022 actual is estimated 687 794 802 855 1,067 1,460 0 200 400 600 800 1,000 1,200 1,400 1,600 F/Y 2017 F/Y 2018 F/Y 2019 F/Y 2020 F/Y 2021 F/Y 2022* Licenses, Fees & Permits 15 Change from F/Y 2022 Budget: 47.7% or $2.8M SFR F/Y 2023 Budget: 1,250 * Actuals Estimated $5.9 $6.0 $7.2 $10.0 $4.8 $4.9 $4.4 $5.8 $8.6 $- $2 $4 $6 $8 $10 $12 F/Y 2018-19 F/Y 2019-20 F/Y 2020-21 F/Y 2021-2022*F/Y 2022-23 BudgetedMillions Actual Revenue Budgeted Revenue BUDGET OVERVIEW 16 Manager’s Recommended Budget Fiscal year 2022-2023 Overview 17 Operating, $95M, 42% Capital Outlay, $118.6M, 52% Debt Service, $12.9M, 6% Expenditure by Category $226.4 Million Sales Tax, $50.5M, 31% Intergovernmental, $55M, 34% Licenses, Permits & Fees, $23.7M, 15% Charges for Services, $11.9M, 7% Other, $11.7M, 7% Bonds/loan, $8.9M, 6% Revenues $161.7 Million Manager’s Recommended Budget Fiscal year 2022-2023 Overview 18 •Structurally balanced budget •Baseline budget •Budget consistent with growth expectations •Contingency -$5 million Personnel and Benefits, $50.3M 53% Contracted Services, $19.5M, 21% Operating Supplies & Equipment, $25.1M, 26% Operating Budget by Line Item $95.0 Million FY 2023 Recommended Budget Summary 19 Primary Entity 2022 Adopted 2023 Recommended $ Change % Change General Fund $ 55,152,321 $ 72,726,793 $ 17,574,472 31.9% Special Revenue Funds 10,568,485 10,488,072 (80,413)-0.8% Capital Projects Funds 36,518,156 69,958,272 33,440,116 91.6% Debt Service Funds 5,908,375 6,405,137 496,762 8.4% Enterprise Funds 32,664,211 56,414,314 23,750,103 72.7% Internal Service Funds 5,067,470 5,289,950 222,480 4.4% Primary entity 145,879,018 221,282,538 75,403,520 51.7% Component Units Special Districts 13,036,512 5,154,435 (7,882,077)-60.5% Total $ 158,915,530 $ 226,436,973 $ 67,521,443 42.5% Included in the Budget •Compensation adjustments and 27.15 new FTEs -$4.9 million •Unfunded liability reduction -$6 million to PSPRS •Federal stimulus -$8.2 million for 2nd ARPA payment •CFD –No new debt issuance, no changes to tax rates •Capital projects -$118.6 million 20 Investment & Initiatives 21 Current Employees Compensation & Benefits adjustments -$4.9m •6% adjustment (4% merit based, 2% retention based) •Additional increases for market based adjustments •Pension rate contributions –slight decreases •Rates unchanged for health care premiums •Tuition reimbursement maintained at $25,000 •Increased benefits –Holiday and on-call overtime 22 Strategic Positions Working Position Title FTE •Police Officer 3 •Sergeant 1 •Detective 2 •Irrigation Control Tech.1 •Maintenance Assoc III 1 •Visual Communications Designer 1 •Tech Services Deputy Director 1 •Tech Support Specialist I 1 •Construction Inspector 1 •Facilities Compliance Specialist 1 23 Working Position Title FTE •Lead Fleet Tech 1 •Project Manager 1 •Engineering Specialist 1 •Environmental Specialist 1 •Development Coordinator*1 •Business Process Supervisor*1 •Customer Service Rep.1 •Payroll Tech.1 •Procurement Specialist 1 •Accounting Associate .25 27.15 New FTEs -$2.6M ($2.3M in Gen. Fund) Strategic Positions Working Position Title FTE •Systems Administrator 1 •Animal Control Officer .5 •Conservation Specialist I 1 •Civil Engineer/Hydraulic Mod.1 •Water Billing Specialist .4 •Reclamation Operator II 1 24 27.15 New FTEs -$2.6M ($2.3M in Gen. Fund) Resources & Tools Budgeted Expenditures $7.1M ($5.8M in Gen. Fund) •Vehicles & Equipment •New & replacement vehicles including delayed purchases •Projects •Permitting/Licensing software •Various master plan updates •MMC & MOC facilities updates & repairs •Heritage Park Splash Pad resurfacing 25 BUDGET SUMMARIES 26 General Fund Budget Summary •Personnel: 31.9% •Contracted Services: 35.2% 27 Category F/Y 2022 Budget F/Y 2023 Recommended $ Change % Change Revenue $ 53,735,342 $ 71,134,734 $ 17,399,392 32.4% Expenditures 50,152,321 67,726,793 17,574,472 35.0% Transfers Out 4,286,035 20,719,476 16,433,441 383.4% Change in fund balance $ (703,014)$ (17,311,535)$(16,608,521)2,362.5% •Operating Supp & Equip: 28.4% •Capital Outlay: 71.1% Expenditures General Fund Reserves 28 *Estimated based on projections $8.9 $9.3 $10.3 $11.0 $11.2 $11.8 $11.2 $13.4 $17.8 $9.7 $7.0 $7.9 $8.6 $14.6 $24.3 $41.5 $58.6 $41.7 $- $10.0 $20.0 $30.0 $40.0 $50.0 $60.0 $70.0 $80.0 F/Y 2015 F/Y 2016 F/Y 2017 F/Y 2018 F/Y 2019 F/Y 2020 F/Y 2021 F/Y 2022*F/Y 2023*MILLIONSTarget Reserve Available Bed Tax Fund Budget Summary 29 Category F/Y 2022 Budget F/Y 2023 Recommended $ Change % Change Revenue $ 1,243,341 $ 1,338,158 $ 94,817 7.6% Expenditures 1,243,341 1,338,158 94,817 7.6% Change in fund balance $ -$ -$ -0 % Revenue •Sales: 7.6% Expenditures •Personnel: 5.6% •Contracted Services: 8.4% •Operating Supp & Equip: 6.0% HURF Fund Budget Summary 30 Category F/Y 2022 Budget F/Y 2023 Recommended $ Change % Change Revenue $ 3,917,106 $ 4,223,697 $ 306,591 7.8% Expenditures 4,348,548 5,358,694 1,010,146 23.2% Change in fund balance $ (431,442)$ (1,134,997)$ (703,555)163.1% Revenue •Intergovernmental: 7.8% Expenditures •Contracted Services: 4.3% •Operating Supp. & Equip: 12.4% •Capital Outlay: 575.7% Water Operating Fund Budget Summary 31 Category F/Y 2022 Budget F/Y 2023 Recommended $ Change % Change Revenue $ 8,097,282 $ 8,305,134 $ 207,852 2.6% Expenditures 8,960,652 9,289,132 328,480 3.7% Transfers In 1,217,635 1,221,578 3,943 0.3% Transfers Out 621,320 2,827,893 2,206,573 355.1% Change in fund balance $ (267,055)$ (2,590,313)$ (2,323,258)870.0% Revenue •Charges for Services: 1.7% Expenditures •Personnel: 14.6% •Contracted Services: 15.7% •Oper. Supp. & Equip: 17.1% Wastewater Operating Fund Budget Summary 32 Category F/Y 2022 Budget F/Y 2023 Recommended $ Change % Change Revenue $ 2,373,902 $ 3,053,875 $ 679,973 28.6% Expenditures 2,745,861 3,531,229 785,368 28.6% Transfers In 809,070 809,070 -0.0% Transfers Out 1,066,400 2,087,970 1,021,570 95.8% Change in fund balance $ (629,289)$ (1,756,254)$ (1,126,965)179.1% Revenue •Charges for Services: 24.8% Expenditures •Personnel: 23.1% •Contracted Services: 62.9% •Oper. Supp. & Equip: 4.4% Airport Operating Fund Budget Summary 33 Category F/Y 2022 Budget F/Y 2023 Recommended $ Change % Change Revenue $ 343,834 $ 349,672 $ 5,838 1.7% Expenditures 641,443 602,559 (38,884) -6.1% Transfers In 297,609 252,887 (44,722) -15.0% Change in fund balance $ -$ -$ --% Revenue •Charges for Services: 1.6% Expenditures •Personnel: 3.1% •Contracted Services: 24.1% Key Dates 34 Dates:Stage in Budget Process Task Description May 17, 2022 Approving Council Adoption of Tentative Budget June 14, 2022 Approving Council Adoption of Final Budget DISCUSSION 35