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HomeMy WebLinkAboutResolution 2022-069 Adopting the Town of Marana's Fiscal Year 2022-2023 Final Budget MARANA RESOLUTION NO. 2022-069 RELATING TO BUDGET; ADOPTING THE TOWN OF MARANA'S FISCAL YEAR 2022-2023 FINAL BUDGET WHEREAS in accordance with the provisions of Title 42, Chapter 17, Articles 1-5, Arizona Revised Statutes (A.R.S.), the Marana Town Council did, on May 17, 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 met on June 21, 2022, at which meeting any taxpayer was privileged to appear and be heard in favor of or against any of the proposed expenditures/expenses or tax levies; and WHEREAS it appears that publication has been duly made as required by law, of said estimates together with a notice that the Town Council would meet on June 21,2022, at the office of the Council for the purpose of hearing taxpayers and making tax levies as set forth in said estimates; and WHEREAS it appears that the sums to be raised by taxation, as specified therein, do not in the aggregate exceed that amount as computed in A.R.S. §42-17051(A). NOW, THEREFORE, BE IT RESOLVED by the Mayor and Council of the Town of Marana, Arizona, that the said estimates of revenues and expenditures/expenses shown on the accompanying schedules,attached hereto as Exhibit A and incorporated herein by this reference, as now increased, reduced, or changed, are hereby adopted as the budget of the Town of Marana for the fiscal year 2022-2023. 00081689.DOCX/1 Resolution No. 2022-069 - 1 - 6/17/2022 9:55 AM PASSED AND ADOPTED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, Ari- zona, this 21st day of June, 2022. Lie": ( 1,4‘--7---L-4_,----, Mayor Ed Honea ATT AAPPROV I AS TO FORM: Or .7 illr*P''' 61„,,,,v ..t.— 4,„41W ,-.,uger„, -,41ile Cherry L. La on, Town Clerk J. "airall, Town Attorney 4 1/ 4 hi‘ c MARANA AZ ESTABLISHED 1977 00081689.DOCX/1 Resolution No.2022-069 - 2 - 6/17/2022 9:55 AM Official Budget Forms Town of Marana Fiscal year 2023 Exhibit A to Marana Resolution No. 2022-069 Schedule B—Tax levy and tax rate information Schedule G—Full-time employees and personnel compensation 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) 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 Exhibit A to Marana Resolution No. 2022-069 Fiscal year General Fund Special Revenue Fund Debt Service Fund Capital Projects Fund Permanent Fund Enterprise Funds Available Internal Service Funds Total all funds 2022 Adopted/adjusted budgeted expenditures/expenses* E 1 54,394,126 10,568,485 17,724,648 37,238,395 0 33,922,406 5,067,470 158,915,530 2022 Actual expenditures/expenses** E 2 43,244,677 6,619,545 16,601,946 3,055,559 0 13,925,237 4,800,101 88,247,065 2023 Beginning fund balance/(deficit) or net position/(deficit) at July 1*** 3 89,952,137 8,671,110 7,329,189 38,276,326 0 21,530,937 2,198,945 167,958,644 2023 Primary property tax levy B 4 0 0 2023 Secondary property tax levy B 5 1,862,509 223,501 2,086,010 2023 Estimated revenues other than property taxes C 6 75,313,782 9,491,436 2,020,059 32,954,564 0 30,753,649 5,289,950 155,823,440 2023 Other financing sources D 7 0 0 6,300,000 0 0 8,931,250 0 15,231,250 2023 Other financing (uses) D 8 0 0 0 0 0 0 0 0 2023 Interfund transfers in D 9 0 100,000 6,354,466 50,000 0 24,081,802 0 30,586,268 2023 Interfund Transfers (out) D 10 20,746,340 0 0 2,082,168 0 7,757,760 0 30,586,268 2023 Line 11: Reduction for fund balance reserved for future budget year expenditures Maintained for future debt retirement 0 Maintained for future capital projects 0 Maintained for future financial stability 0 0 0 2023 Total financial resources available 12 144,519,579 18,262,546 23,866,223 69,422,223 0 77,539,878 7,488,895 341,099,344 2023 Budgeted expenditures/expenses E 13 73,268,176 10,487,968 16,411,822 71,440,280 0 56,594,941 5,289,950 233,493,137 Expenditure limitation comparison 2022 2023 1 Budgeted expenditures/expenses 158,915,530$ 233,493,137$ 2 Add/subtract: estimated net reconciling items 3 Budgeted expenditures/expenses adjusted for reconciling items 158,915,530 233,493,137 4 Less: estimated exclusions 5 Amount subject to the expenditure limitation 158,915,530$ 233,493,137$ 6 EEC expenditure limitation $ $ * ** ***Amounts on this line represent beginning fund balance/(deficit) or net position/(deficit) amounts except for nonspendable amounts (e.g., prepaids and inventories) or amounts legally or contractually required to be maintained intact (e.g., principal of a permanent fund). S c h Funds Includes expenditure/expense adjustments approved in the current year from Schedule E. 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. 11 Town of Marana Summary Schedule of estimated revenues and expenditures/expenses Fiscal year 2023 Includes actual amounts as of the date the proposed budget was prepared, adjusted for estimated activity for the remainder of the fiscal year. Exhibit A to Marana Resolution No. 2022-069 2022 2023 1. $$ 2. $ 3.Property tax levy amounts A. Primary property taxes $$ B. Secondary property taxes 1,702,353 2,086,010 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 $1,696,639C. Total property taxes collected $1,696,639 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 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. * city/town was operating 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. 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) Town of Marana Tax levy and tax rate information Fiscal year 2023 Maximum allowable primary property tax levy. A.R.S. §42-17051(A) Property tax judgment Property tax judgment Property tax judgment Property tax judgment Exhibit A to Marana Resolution No. 2022-069 Estimated revenues Actual revenues* Estimated 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 * 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. Town of Marana Revenues other than property taxes Fiscal Year 2023 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. Source of revenues Exhibit A to Marana Resolution No. 2022-069 Estimated revenues Actual revenues* Estimated revenues 2022 2022 2023 Town of Marana Revenues other than property taxes Fiscal Year 2023 Source of revenues 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 * Permanent funds $$$ $$$ Total permanent funds $$$ Enterprise funds Water utility $18,857,579 $12,890,106 $18,364,741 Airport 4,011,182 1,616,600 5,385,568 Water reclamation utility 4,904,582 6,337,642 7,003,340 $27,773,343 $20,844,348 $30,753,649 Total enterprise funds $27,773,343 $20,844,348 $30,753,649 * Internal service funds Health benefits $4,715,470 $4,682,284 $4,937,950 Dental benefits 352,000 345,000 352,000 $5,067,470 $5,027,284 $5,289,950 Total internal service funds $5,067,470 $5,027,284 $5,289,950 Total all funds $118,406,565 $120,177,582 $155,823,440 * Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. Includes actual revenues recognized on the modified accrual or accrual basis as of the date the proposed budget was prepared, plus estimated revenues for the remainder of the fiscal year. Exhibit A to Marana Resolution No. 2022-069 Fund Sources (Uses)In (Out) General Fund Other grants and contributions $$$$100,000 2013 debt service 1,255,750 2014 debt service 658,966 2017 debt service 546,832 Airport 5,299,501 Water utility 785,291 Water reclamation utility 12,100,000 Total General Fund $$$$20,746,340 Special revenue funds Other grants and contibutions $$$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 2023 2023 Town of Marana Other financing sources/(uses) and interfund transfers Fiscal year 2023 Other financing Interfund transfers Exhibit A to Marana Resolution No. 2022-069 Adopted budgeted expenditures/ expenses Expenditure/ expense adjustments approved Actual expenditures/ expenses* Budgeted expenditures/ 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 $$16,601,946 $16,411,822 Expenditures/expenses by fund Fiscal year 2023 Town of MaranaExhibit A to Marana Resolution No. 2022-069 Adopted budgeted expenditures/ expenses Expenditure/ expense adjustments approved Actual expenditures/ expenses* Budgeted expenditures/ expenses Fund/Department 2022 2022 2022 2023 Expenditures/expenses by fund Fiscal year 2023 Town of Marana Capital projects funds Transportation $15,857,602 $(500,000)$1,501,337 $26,104,856 Impact fee funds 7,816,350 620,529 14,370,041 Other capital projects 11,129,149 182,069 8,821,182 Downtown reinvestment 758,555 708,554 638,700 Pima association of governments 206,500 2,000 757,751 Regional tranportation authority 750,000 1,270 7,300,000 Half cent sale tax fund 35,000 12,000,000 Gladden farms CFD 928,500 1,600 1,028,500 Galdden farms, Phase II CFD 17,239 1,600 54,750 Saguaro springs CFD 274,500 1,600 364,500 Total capital projects funds $37,738,395 $(500,000)$3,055,559 $71,440,280 Permanent funds $$$$ Total permanent funds $$$$ Enterprise funds Water utility $18,542,268 $833,195 $9,265,684 $37,378,527 Airport 4,594,861 744,516 6,170,859 Water reclamation utility 9,527,082 425,000 3,915,037 13,045,555 Total enterprise funds $32,664,211 $1,258,195 $13,925,237 $56,594,941 Internal service funds Health benefits $4,715,470 $$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. Exhibit A to Marana Resolution No. 2022-069 Adopted budgeted expenditures/ expenses Expenditure/ expense adjustments approved Actual expenditures/ expenses* Budgeted expenditures/ expenses 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 * Expenditures/expenses by department Fiscal year 2023 Town of Marana 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. Department/Fund Exhibit A to Marana Resolution No. 2022-069 Full-time equivalent (FTE) Employee salaries and hourly costs Retirement costs Healthcare costs Other benefit costs Total estimated personnel compensation 2023 2023 2023 2023 2023 2023 382.10 $26,564,686 $11,221,977 $4,621,031 $2,708,105 $45,115,799 Bed tax 1.50 $110,852 $13,264 $20,152 $8,612 $152,880 Total special revenue funds 1.50 $110,852 $13,264 $20,152 $8,612 $152,880 Water utility 34.00 $2,335,113 $274,569 $385,030 $207,739 $3,202,451 Airport 4.00 212,372 24,516 39,529 26,811 303,228 Water reclamation utility 8.00 516,005 59,792 138,393 47,311 761,501 Total enterprise funds 46.00 $3,063,490 $358,877 $562,952 $281,861 $4,267,180 Total all funds 429.60 $29,739,028 $11,594,118 $5,204,135 $2,998,578 $49,535,859 Special revenue funds Enterprise funds Fund Town of MaranaFull-time employees and personnel compensationFiscal year 2023 General Fund Exhibit A to Marana Resolution No. 2022-069