HomeMy WebLinkAboutResolution 2022-051 Adopting the Fiscal Year 2022-2023 Tentative Budget MARANA RESOLUTION NO. 2022-051
RELATING TO BUDGET; ADOPTING THE FISCAL YEAR 2022-2023
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
26, 2022, 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 is holding a public meeting on May 17, 2022, 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 21, 2022.
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
fiscal year 2022-2023.
PASSED AND ADOPTED by the Mayor and Council of the Town of
Marana, Arizona, this 17th day of May, 2022.
Mayor Ed Honea
ATTEST APPROVED AS TO FORM:
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Cherry L. a son, Town Clerk Jane `airall, •, orney
Marana Fiscal Year 2022-2023 Budget Resolution - 1 -
MARANA AZ
ESTABLISHED 1977
Exhibit A to Marana Resolution No.2022-051
Official Budget Forms
Town of Marana
Fiscal year 2023
3/22 Arizona Auditor General Official City/Town Budget Forms
Exhibit A to Marana Resolution No.2022-051
Town of Marana
Table of Contents
Fiscal year 2023
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
3/22 Arizona Auditor General Official City/Town Budget Forms
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Exhibit A to Marana Resolution No.2022-051
Town of Marana
Tax levy and tax rate information
Fiscal year 2023
2022 2023
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 1,702,353 2,086,010
Property tax judgment
C. Total property tax levy amounts $ 1,702,353 $ 2,086,010
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 $ 1,696,240
(2) Prior years' levies 399
(3) Total secondary property taxes $ 1,696,639
C. Total property taxes collected $ 1,696,639
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.
3/22 Arizona Auditor General Schedule B Official City/Town Budget Forms
Exhibit A to Marana Resolution No.2022-051
Town of Marana
Revenues other than property taxes
Fiscal Year 2023
Estimated Estimated
Source of revenues revenues Actual revenues* revenues
2022 2022 2023
General Fund
Local taxes
Sales taxes $ 30,950,841 $ 36,563,012 $ 36,215,052
Licenses and permits
Building an development fees 4,786,800 8,849,709 7,526,500
Business and license fees 145,000 145,000 145,000
Animal fees 86,500 86,500 86,500
Franchise fees 525,000 592,000 575,000
Host fees 300,000 320,000 300,000
Intergovernmental
State shared sales taxes 5,756,874 7,387,059 7,429,849
Urban revenue sharing 6,397,237 6,771,044 10,018,695
Auto lieu 2,466,211 2,293,077 2,700,192
Federal-ARPA 8,187,523
Charges for services
Charges for services 609,500 1,000,000 807,000
Fines and forfeits
Court fines and fees 391,500 350,000 391,500
Interest on investments
Interest 508,508 475,000 150,000
Contributions
Voluntary contributions 187,000 117,405 154,100
Miscellaneous
Other miscellaneous 624,371 623,925 626,871
Total General Fund $ 53,735,342 $ 65,573,731 $ 75,313,782
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.
Special revenue funds
Community development block grants $ 180,000 $ 34,512 $ 180,000
Affordable housing revolving 10,000 1,283 10,000
Other grants and contributions 3,493,154 1,568,284 3,057,149
RICO 20,000 97,917 20,000
$ 3,703,154 $ 1,701,996 $ 3,267,149
Impound $ 16,000 $ 10,000 $ 16,000
Bed tax 1,243,341 1,625,800 1,338,158
Local JCEF 8,000 5,000 8,000
Fill the GAP 4,500 3,000 4,500
$ 1,271,841 $ 1,643,800 $ 1,366,658
Local technology enhancement $ 50,000 $ 30,000 $ 50,000
Highway user revenue 3,917,606 4,199,168 4,807,629
$ 3,967,606 $ 4,229,168 $ 4,857,629
Total special revenue funds $ 8,942,601 $ 7,574,964 $ 9,491,436
" 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.
3/22 Arizona Auditor General Schedule C Official City/Town Budget Forms
Exhibit A to Marana Resolution No.2022-051
Town of Marana
Revenues other than property taxes
Fiscal Year 2023
Estimated Estimated
Source of revenues revenues Actual revenues* revenues
2022 2022 2023
Debt service funds
Tangerine farms road improvement district $ 2,664,488 $ 1,938,221 $ 2,020,059
Gladden farms CFD debt 70,000
Gladden farms II CFD debt
Saguaro springs CFD debt
$ 2,734,488 $ 1,938,221 $ 2,020,059
Total debt service funds $ 2,734,488 $ 1,938,221 $ 2,020,059
Capital projects funds
Transportation $ 7,550,000 $ 6,885,092 $ 6,800,000
Half cent sales tax 3,307,095 6,000,000
Impact fee funds 2,675,821 3,411,293 3,329,780
Other capital projects 8,760,000 5,282,036 8,538,533
$ 18,985,821 $ 18,885,516 $ 24,668,313
Downtown reinvestment $ 228,500 $ 329,018 $ 228,500
Regional transportation authority 750,000 7,300,000
Pima association of governments 189,000 4,500 757,751
$ 1,167,500 $ 333,518 $ 8,286,251
Total capital projects funds $ 20,153,321 $ 19,219,034 $ 32,954,564
* 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 $ 18,857,579 $ 12,890,106 $ 18,364,741
Airport 4,011,182 1,616,600 5,385,568
Water reclamation utility 4,904,582 6,337,642 7,003,340
$ 27,773,343 $ 20,844,348 $ 30,753,649
Total enterprise funds $ 27,773,343 $ 20,844,348 $ 30,753,649
* 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 $ 4,715,470 $ 4,682,284 $ 4,937,950
Dental benefits 352,000 345,000 352,000
$ 5,067,470 $ 5,027,284 $ 5,289,950
Total internal service funds $ 5,067,470 $ 5,027,284 $ 5,289,950
Total all funds $ 118,406,565 $ 120,177,582 $ 155,823,440
* 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.
3/22 Arizona Auditor General Schedule C Official City/Town Budget Forms
Exhibit A to Marana Resolution No.2022-051
Town of Marana
Other financing sources/(uses) and interfund transfers
Fiscal year 2023
Other financing Interfund transfers
2023 2023
Fund Sources (Uses) In (Out)
General Fund
Other grants and contributions $ $ $ $ 100,000
2013 debt service 1,255,750
2014 debt service 658,966
2017 debt service 546,832
Airport 5,299,501
Water utility 785,29112,100,000
Water reclamation utility
Total General Fund $ $ $ $ 20,746,340
Special revenue funds
Other grants and contibutions $ $ $ 100,000 $
Total special revenue funds $ $ $ 100,000 $
Debt service funds
2013 debt service $ $ $ 3,066,500 $
2014 debt service 658,966
2017 debt service 2,629,000
Gladden Farms, Phase II CFD 6,300,000
Total debt service funds $ 6,300,000 $ $ 6,354,466 $
Capital projects funds
Transportation $ $ $ 50,000 $ 859,683
Impact fees 1,222,485
Total capital projects funds $ $ $ 50,000 $ 2,082,168
Permanent funds
$ $ $ $
Total permanent funds $ $ $ $
Enterprise funds
Airport $ $ $ 785,291 $
Water utility 8,931,250 8,349,471 4,359,880
Water reclamation utility 14,947,040 3,397,880
Total enterprise funds $ 8,931,250 $ $ 24,081,802 $ 7,757,760
Internal service funds
$ $ $ $
Total Internal Service Funds $ $ $ $
Total all funds $ 15,231,250 $ $ 30,586,268 $ 30,586,268
3/22 Arizona Auditor General Schedule D Official City/Town Budget Forms
Exhibit A to Marana Resolution No.2022-051
Town of Marana
Expenditures/expenses by fund
Fiscal year 2023
Adopted Expenditure/
budgeted expense Actual Budgeted
expenditures/ adjustments expenditures/ expenditures/
expenses approved expenses* expenses
Fund/Department 2022 2022 2022 2023
General Fund
Non-departmental $ 2,647,527 $ $ 2,511,099 $ 3,554,741
Mayor and council 374,098 318,480 365,991
Town manager 2,129,569 (359,149) 1,343,881 1,794,483
Town clerk 501,892 360,725 643,116
Human resources 1,073,177 972,057 1,373,076
Finance 1,571,532 1,362,695 2,040,118
Legal 1,112,888 988,495 1,204,385
Technology services 3,583,367 3,483,367 4,405,011
Economic development and tourism 311,435 290,472 315,461
Development services 3,157,094 88,000 2,464,140 4,365,603
Police 15,786,711 15,786,711 24,274,975
Courts 1,247,301 1,080,351 1,248,115
Public works 5,965,576 (8,000) 4,867,490 7,075,536
Parks and recreation 5,658,365 356,330 4,999,067 7,158,378
Community development 1,172,319 1,063,210 1,302,824
Capital outlay 3,859,470 14,819 1,352,437 7,146,363
Contingency 5,000,000 (850,195) 5,000,000
Total General Fund $ 55,152,321 $ (758,195) $ 43,244,677 $ 73,268,176
Special revenue funds
Highway user revenue $ 4,348,548 $ $ 3,869,006 $ 5,358,694
Revolving affordable housing 137,410 25,000 87,435
Local JCEF 131,805 2,424 131,805
Fill the GAP 34,500 34,500
Local technology 437,500 239,495 78,000
CDBG 180,000 63,746 180,000
Bed tax 1,243,341 891,378 1,338,158
Other grants and contributions 3,893,154 1,456,394 3,157,149
RICO 127,500 37,375 87,500
Impound fees 34,727 34,727 34,727
Total special revenue funds $ 10,568,485 $ $ 6,619,545 $ 10,487,968
Debt service funds
Series 2013 debt $ 3,026,300 $ $ 3,026,300 $ 3,030,300
Series 2014 debt 792,825 792,824 794,337
Series 2017 debt 2,089,250 2,089,250 2,580,500
Tangerine farms ID debt 2,664,488 1,979,001 2,020,059
Gladden farms CFD debt 774,507 780,006 779,357
Galdden farms, Phase II CFD debt 4,393,656 4,677,008 6,532,494
Saguaro springs CFD debt 3,983,622 3,257,557 674,775
Total debt service funds $ 17,724,648 $ $ 16,601,946 $ 16,411,822
3/22 Arizona Auditor General Schedule E Official City/Town Budget Forms
Exhibit A to Marana Resolution No.2022-051
Town of Marana
Expenditures/expenses by fund
Fiscal year 2023
Adopted Expenditure/
budgeted expense Actual Budgeted
expenditures/ adjustments expenditures! expenditures/
expenses approved expenses* expenses
Fund/Department 2022 2022 2022 2023
Capital projects funds
Transportation $ 15,857,602 $ (500,000) $ 1,501,337 $ 26,104,856
Impact fee funds 7,816,350 620,529 14,370,041
Other capital projects 11,129,149 182,069 8,821,182
Downtown reinvestment 758,555 708,554 638,700
Pima association of governments 206,500 2,000 757,751
Regional tranportation authority 750,000 1,270 7,300,000
Half cent sale tax fund 35,000 12,000,000
Gladden farms CFD 928,500 1,600 1,028,500
Galdden farms, Phase II CFD 17,239 1,600 54,750
Saguaro springs CFD 274,500 1,600 364,500
Total capital projects funds $ 37,738,395 $ (500,000) $ 3,055,559 $ 71,440,280
Permanent funds
$ $ $ $
Total permanent funds $ $ $ $
Enterprise funds
Water utility $ 18,542,268 $ 833,195 $ 9,265,684 $ 37,378,527
Airport 4,594,861 744,516 6,170,859
Water reclamation utility 9,527,082 425,000 3,915,037 13,045,555
Total enterprise funds $ 32,664,211 $ 1,258,195 $ 13,925,237 $ 56,594,941
Internal service funds
Health benefits $ 4,715,470 $ $ 4,503,531 $ 4,937,950
Dental benefits 352,000 296,570 352,000
Total internal service funds $ 5,067,470 $ $ 4,800,101 $ 5,289,950
Total all funds $ 158,915,530 $ $ 88,247,065 $ 233,493,137
* 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.
3/22 Arizona Auditor General Schedule E Official City/Town Budget Forms
Exhibit A to Marana Resolution No.2022-051
Town of Marana
Expenditures/expenses by department
Fiscal year 2023
Adopted Expenditure!
budgeted expense Actual Budgeted
expenditures/ adjustments expenditures/ expenditures!
expenses approved expenses* expenses
Department/Fund 2022 2022 2022 2023
Economic development and tourism
General fund $ 311,435 $ $ 290,472 $ 315,461
Bed tax fund 494,923 274,665 561,333
Department total $ 806,358 $ $ 565,137 $ 876,794
List department:
Police:
General fund $ 16,391,711 $ $ 15,786,711 $ 25,308,683
Grants and contributions 1,468,154 1,356,394 1,768,456
RICO 127,500 37,375 87,500
Impound fees 34,727 34,727 34,727
Department total $ 18,022,092 $ $ 17,215,207 $ 27,199,366
List department:
Court:
General fund $ 1,247,301 $ $ 1,080,351 $ 1,248,115
Local JCEF 131,805 2,424 131,805
Fill the GAP 34,500 34,500
Local tech enhancement 437,500 239,495 78,000
Department total $ 1,851,106 $ $ 1,322,270 $ 1,492,420
List department:
Public works:
General fund $ 7,388,998 $ $ 5,097,654 $ 9,927,376
Highway user revenue fund 3,970,048 3,551,630 4,834,644
Department total $ 11,359,046 $ $ 8,649,284 $ 14,762,020
List department:
Parks and recreation:
General fund $ 6,336,557 $ $ 5,149,352 $ 8,390,053
Highway user revenue fund 378,500 317,376 524,050
Department total $ 6,715,057 $ $ 5,466,728 $ 8,914,103
List department:
Community development:
General fund $ 1,172,320 $ $ 1,063,210 $ 1,302,824
CDBG 180,000 63,746 180,000
Revolving affordable housing 137,410 25,000 87,435
Department total $ 1,489,730 $ $ 1,151,956 $ 1,570,259
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.
3/22 Arizona Auditor General Schedule F Official City/Town Budget Forms
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