HomeMy WebLinkAboutResolution 2024-065 Adopting the Town of Marana's Fiscal Year 2024-2025 Final Budget MARANA RESOLUTION NO. 2024-065
RELATING TO BUDGET; ADOPTING THE TOWN OF MARANA'S FISCAL YEAR
2024-2025 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 21,2024, 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 18, 2024, 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 18,2024,
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 2024-2025.
Resolution No.2024-065 - 1 - 6/14/2024 3:40 PM
PASSED AND ADOPTED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA, Ari-
zona, this 18th day of June, 2024.
etA
Mayor Ed Honea
T: APPROVED AS TO FORM:
COr
David L. Udall, Town Clerk Jane Fai all, Town Atto ney
1 161
MARANAAZ
ESTABLISHED 1977
Resolution No.2024-065 -2- 6/14/2024 3:40 PM
Exhibit A to Marana Resolution No. 2024-065
Official Budget Forms
Town of Marana
Fiscal year 2025
3/22 Arizona Auditor General Official City/Town Budget Forms
Exhibit A to Marana Resolution No. 2024-065
Town of Marana
Table of Contents
Fiscal year 2025
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
Exhibit A to Marana Resolution No. 2024-065
Town of Marana
Summary Schedule of estimated revenues and expenditures/expenses
Fiscal year 2025
S
Funds
Fiscal
c
h
Special Revenue
Capital Projects
Enterprise Funds
Internal Service
year
General Fund
Fund
Debt Service Fund
Fund
Permanent Fund
Available
Funds
Total all funds
2024 Adopted/adjusted budgeted expenditures/expenses*
E
1
77,026,555
13,051,469
15,356,954
155,743,417
0
69,386,635
5,696,168
336,261,198
2024 Actual expenditures/expenses**
E
2
58,988,253
7,224,654
9,793,591
36,751,090
0
27,620,024
5,034,958
145,412,570
Beginning fund balancel(deficit) or net positionl(deficit) at
2025 July 1***
3
122,048,887
14,279,830
9,608,410
123,486,943
0
46,212,164
3,452,583
319,088,817
2025 Primary property tax levy
B
4
0
0
2025 Secondary property tax levy
B
5
2,637,569
316,508
2,954,077
2025 Estimated revenues other than property taxes
C
6
80,688,255
10,107,377
1,833,045
128,718,848
0
44,314,207
6,211,485
271,873,217
2025 Other financing sources
D
7
0
0
8,500,000
19,849,957
0
23,060,492
0
51,410,449
2025 Other financing (uses)
D
8
0
0
0
0
0
0
0
0
2025 Interfund transfers in
D
9
0
100,000
8,108,347
1,808,471
0
10,603,706
0
20,620,524
2025 Interfund Transfers (out)
D
10
6,201,898
0
0
5,785,060
0
8,633,566
0
20,620,524
Line Reduction for fund balance reserved for future
2025 budget year expenditures
11
Maintained for future debt retirement
0
Maintained for future capital projects
0
Maintained for future financial stability
20,172,064
20,172,064
Maintained for future retirement contributions
0
0
2025 Total financial resources available
12
176,363,180
24,487,207
30,687,371
268,395,667
0
115,557,003
9,664,068
625,154,496
2025 Budgeted expenditures/expenses
E
13
105,182,082
14.809.088
11,452,942
226,095,819
0
99,988,058
6,211,485
473,739,474
Expenditure limitation comparison 2024 2025
1 Budgeted expenditures/expenses $ 336,261,198 $ 473,739,474
2 Add/subtract: estimated net reconciling items
3 Budgeted expenditureslexpenses adjusted for reconciling items 336,261,198 473,739,474
4 Less: estimated exclusions
5 Amount subject to the expenditure limitation $ 336,261,198 $ 473,739,474
6 EEC expenditure limitation $ $
OThe 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 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).
3/22 Arizona Auditor General Schedule A Official City/Town Budget Forms
Exhibit A to Marana Resolution No. 2024-065
Town of Marana
Tax levy and tax rate information
Fiscal year 2025
2024 2025
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
2,435,494 2,954,077
Property tax judgment
C. Total property tax levy amounts
$
2,435,494$ 2,954,077
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
$
2,398,962
(2) Prior years' levies
19,788
(3) Total secondary property taxes
$
2,418,749
C. Total property taxes collected
$
2,418,749
5. Property tax rates
A. City/Town tax rate
(1) Primary property tax rate
Property tax judgment
(2T 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. 2024-065
Town of Marana
Revenues other than property taxes
Fiscal Year 2025
Estimated
Estimated
Source of revenues
revenues
Actual revenues*
revenues
2024
2024
2025
General Fund
Local taxes
Sales taxes $
35,123,831
$ 44,103,089 $
43,684,077
Licenses and permits
Building and development fees
3,516,000
7,678,757
5,885,300
Business and license fees
145,000
160,845
155,000
Animal fees
81,500
72,989
78,700
Franchise fees
575,000
579,619
600,000
Host fees
300,000
296,559
320,000
Intergovernmental
State shared sales taxes
8,263,841
5,417,795
8,445,646
Urban revenue sharing
14,720,978
14,829,456
12,215,403
Auto lieu
2,960,801
2,629,134
2,655,425
Federal - ARPA
Charges for services
Charges for services
823,000
608,761
723,500
Fines and forfeits
Court fines and fees
389,500
407,086
389,500
Interest on investments
Interest
2,000,000
4,444,444
4,565,479
Contributions
Voluntary contributions
146,100
210,091
172,325
Miscellaneous
Other miscellaneous
740,945
966,566
797,900
Total General Fund $
69,786,496
$ 82,405,191 $
80,688,255
* 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
$
260,000
$
60,041
$
348,691
Affordable housing revolving
2,000
1,449
2,000
Other grants and contributions
3,057,149
1,721,193
3,057,149
RICO
20,000
22,353
30,000
$
3,339,149
$
1,805,036
$
3,437,840
Impound
$
11,600
$
8,400
$
16,000
Bed tax
1,450,000
1,730,626
1,600,000
Local JCEF
8,000
5,448
8,000
Fill the GAP
4,500
2,583
4,500
$
1,474,100
$
1,747,057
$
1,628,500
Local technology enhancement
$
50,000
$
32,565
$
50,000
Highway user revenue
5,079,784
5,221,200
4,991,037
$
5,129,784
$
5,253,765
$
5,041,037
Total special revenue funds
$
9,943,033
$
8,805,858
$
10,107,377
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. 2024-065
Town of Marana
Revenues other than property taxes
Fiscal Year 2025
Estimated
Estimated
Source of revenues
revenues
Actual revenues*
revenues
2024
2024
2025
Debt service funds
Tangerine farms road improvement district
$
2,020,059
$
1,622,912
$
1,729,002
Gladden farms CFD debt
2025 Overall Summary_TENT
187,000
104,043
Saguaro springs CFD debt
$
2,207,059
$
1,622,912
$
1,833,045
Total debt service funds
$
2,207,059
$
1,622,912
$
1,833,045
Capital projects funds
Transportation
$
4,200,000
$
14,084,376
$
10,282,526
Half cent sales tax
6,561,367
7,855,996
8,790,654
Impact fee funds
1,545,684
6,848,643
3,172,836
Other capital projects
23,878,438
10,926,406
72,048,197
$
36,185,489
$
39,715,421
$
94,294,213
Downtown reinvestment
$
456,500
$
341,914
$
526,500
Regional transportation authority
13,431,903
381,305
24,791,135
Pima association of governments
9,772,250
9,107,000
$
$
723,219
23,660,653
$
34,424,635
Total capital projects funds
$
59,846,142
$
40,438,640
$
128,718,848
* 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
$
15,145,285
$
17,250,242
$
20,023,586
Airport
7,376,814
2,719,845
15,920,893
Water reclamation utility
5,680,280
6,888,013
8,369,728
$
28,202,379
$
26,858,100
$
44,314,207
Total enterprise funds
$
28,202,379
$
26,858,100
$
44,314,207
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
Dental benefits
$ 5,344,168 $ 5,614,691 $ 5,819,845
352,000 375,186 391,640
$ 5,696,168 $ 5,989,877 $ 6,211,485
Total internal service funds $ 5,696,168 $ 5,989,877 $ 6,211,485
Total all funds $ 175,681,277 $ 166,120,578 $ 271,873,217
* 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. 2024-065
Town of Marana
Other financing sources/(uses) and interfund transfers
Fiscal year 2025
Other financing
Interfund transfers
2025
2025
Fund
Sources
(Uses)
In
(Out)
General Fund
Other grants and contributions
$
$
$
$
100,000
Transportation
1,508,471
2014 debt service
661,397
2017 debt service
549,890
2024 refunding debt service
1,212,000
Airport
1,183,766
Water utility
986,374
Water reclamation utility
Total General Fund
$
$
$
$
6,201,898
Special revenue funds
Other grants and contibutions
$
$
$
100,000
$
Total special revenue funds
$
$
$
100,000
$
Debt service funds
2014 debt service
$
$
$
661,397
$
2017 debt service
2,643,700
2024 debt service
3,591,250
2024 refunding debt service
1,212,000
Saguaro springs CFD
4,850,000
Gladden Farms II CFD
3,650,000
Total debt service funds
$
8,500,000
$
$
8,108,347
$
Capital projects funds
Transportation
$
$
$
1,808,471
$
964,490
Impact fees
19,849,957
1,229,320
Half cent sales tax
3,591,250
Total capital projects funds
$
19,849,957
$
$
1,808,471
$
5,785,060
Permanent funds
Total permanent funds
$
$
$
$
Enterprise funds
Airport
$
$
$
1,183,766
$
Water utility
23,060,492
4,707,278
5,280,307
Water reclamation utility
4,712,662
3,353,259
Total enterprise funds
$
23,060,492
$
$
10,603,706
$
8,633,566
Internal service funds
Total Internal Service Funds
$
$
$
$
Total all funds
$
51,410,449
$
$
20,620,524
$
20,620,524
3/22 Arizona Auditor General Schedule D Official City/Town Budget Forms
Exhibit A to Marana Resolution No. 2024-065
Town of Marana
Expenditures/expenses by fund
Fiscal year 2025
Adopted
budgeted
expenditures/
expenses
Fund/Department
2024
General Fund
Non -departmental
$ 3,925,801 $
Mayor and council
387,745
Town manager
1,600,517
Town clerk
570,215
Human resources
1,772,626
Finance
1,898,127
Legal
1,244,565
Technology services
5,889,155
Economic development and tourism
326,774
Development services
4,559,388
Police
21,631,429
Courts
1,326,710
Public works
8,354,401
Parks and recreation
7,593,941
Community development
1,319,486
Capital outlay
9,625,675
Contingency
5,000,000
Total General Fund
$ 77,026,555 $
Special revenue funds
Highway user revenue
$ 6,765,028 $
Revolving affordable housing
105,000
Local JCEF
131,805
Fill the GAP
34,500
Local technology
78,000
Community development block grants
260,000
Bed tax
1,950,000
Other grants and contributions
3,580,336
RICO
121,800
Impound fees
25,000
Total special revenue funds
$ 13,051,469 $
Debt service funds
Series 2013 debt
$ 3,016,125 $
Series 2014 debt
651,201
Series 2017 debt
2,580,125
Series 2024
Series 2024 refunding debt
Tangerine farms ID debt
2,333,819
Gladden farms CFD debt
777,557
Galdden farms, Phase II CFD debt
608,477
Saguaro springs CFD debt
5,389,650
Total debt service funds
$ 15,356,954 $
Expenditure/
expense
adjustments
approved
2024
Actual
expenditures/
expenses*
2024
Budgeted
expenditures/
expenses
2025
$
3,643,174
$
4,425,976
150,000
508,303
400,486
1,571,356
1,678,187
408,609
606,742
1,628,210
2,195,874
1,751,926
2,293,277
1,125,184
1,348,734
5,321,766
7,898,069
329,370
364,918
3,688,436
4,796,771
20,524,450
35,249,318
1,275,927
1,389,174
6,657,222
16,123,659
7,110,103
9,386,206
1,274,417
1,414,734
2,169,800
10,609,957
(150,000)
5,000,000
$
58,988,253
$
105,182,082
$
4,002,144
$
8,116,176
105,000
131,805
34,500
21,556
82,500
60,041
348,691
1,382,972
2,152,840
1,721,193
3,690,676
36,748
116,900
30,000
$
7,224,654
$
14,809,088
$
3,016,125
$
651,201
655,416
2,580,325
2,580,075
4,667,042
1,184, 931
1,622,912
1,729,002
776,556
877,631
608,047
4,436,544
538,425
5,322,301
$
9,793,591
$
21,452,942
3/22 Arizona Auditor General Schedule E Official City/Town Budget Forms
Exhibit A to Marana Resolution No. 2024-065
Town of Marana
Expenditures/expenses by fund
Fiscal year 2025
Adopted
Expenditure/
budgeted
expense
Actual
Budgeted
expenditures/
adjustments
expenditures/
expenditures/
expenses
approved
expenses*
expenses
Fund/Department
2024
2024
2024
2025
Capital projects funds
Transportation
$ 28,793,914
$
$
3,883,529
$
33,018,301
Impact fee funds
13,359,676
6,812,596
35,049,199
Other capital projects
25,144,227
2,639,027
84,700,392
Downtown reinvestment
425,000
1,125,000
Pima association of governments
9,772,250
9,107,000
Regional tranportation authority
13,431,903
381,305
24,791,135
Half cent sale tax fund
63,170,697
23,028,883
36,289,042
Gladden farms CFD
1,128,500
1,750
1,253,500
Galdden farms, Phase II CFD
52,750
2,250
182,750
Saguaro springs CFD
464,500
1,750
579,500
Total capital projects funds
$ 155,743,417
$
$
36,751,090
$
226,095,819
Permanent funds
Total permanent funds
$
$
$
$
Enterprise funds
Water utility
$ 39,059,108
$
$
20,593,411
$
49,247,672
Airport
8,337,685
2,984,172
17,104,659
Water reclamation utility
21,989,842
4,042,441
33,635,727
Total enterprise funds
$ 69,386,635
$
$
27,620,024
$
99,988,058
Internal service funds
Health benefits
$ 5,344,168
$
$
4,758,090
$
5,819,845
Dental benefits
352,000
276,868
391,640
Total internal service funds
$ 5,696,168
$
$
5,034,958
$
6,211,485
Total all funds
$ 336,261,198
$
$
145,412,570
$
473,739,474
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. 2024-065
Town of Marana
Expenditures/expenses by department
Fiscal year 2025
Adopted
Expenditure/
budgeted
expense
Actual
Budgeted
expenditures/
adjustments
expenditures/
expenditures/
expenses
approved
expenses*
expenses
Department/Fund
2024
2024
2024
2025
Economic development and tourism
General fund
$
326,774
$
$
323,337
$
404,918
Downtown Reinvestment fund
425,000
425,000
Bed tax fund
1,139,816
411,738
1,330,349
Department total
$
1,891,590
$
$
735,075
$
2,160,267
List department:
Police:
General fund
$
22,530,049
$
$
20,312,502
$
35,868,017
Grants and contributions
1,190,336
1,341,277
1,499,179
RICO
121,800
40,779
116,900
Impound fees
25,000
30,000
Department total
$
23,867,185
$
$
21,694,558
$
37,514,096
List department:
Court:
General fund
$
1,326,710
$
$
1,220,754
$
1,589,979
Local JCEF
131,805
131,805
Fill the GAP
34,500
34,500
Local tech enhancement
78,000
24,549
82,500
Department total
$
1,571,015
$
$
1,245,303
$
1,838,784
List department:
Public works:
General fund
$
13,217,186
$
$
6,778,567
$
12,114,566
Highway user revenue fund
6,282,878
3,362,105
7,519,099
Department total
$
19,500,064
$
$
10,140,672
$
19,633, 665
List department:
Parks and recreation:
General fund
$
8,617,693
$
$
7,737,274
$
11,639,307
Highway user revenue fund
482,150
342,640
597,077
Department total
$
9,099,843
$
$
8,079,914
$
12,236,384
List department:
Community development:
General fund
$
1,319,486
$
$
968,833
$
1,414,734
CDBG
260,000
58,572
348,691
Revolving affordable housing
105,000
105,000
Department total
$
1,684,486
$
$
1,027,405
$
1,868,425
* 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.
3122 Arizona Auditor General Schedule F Official City/Town Budget Forms
Exhibit A to Marana Resolution No. 2024-065
Town of Marana
Full-time
employees and personnel compensation
Fiscal year 2025
Total estimated
Full-time
Employee salaries
Other benefit
personnel
equivalent (FTE)
and hourly costs Retirement costs
Healthcare costs
costs
compensation
Fund
2025
2025 2025
2025
2025
2025
General Fund
424.60
$
32,298,153 $ 18,775,033
$
5,753,105
$
3,324,062
$
60,150,353
Special revenue funds
Bed tax
2.00
$
164,525 $ 19,942
$
51,951
$
12,956
$
249,374
Total special revenue funds
2.00
$
164,525 $ 19,942
$
51,951
$
12,956
$
249,374
Enterprise funds
Water utility
36.00
$
2,702,227 $ 319,087
$
521,731
$
249,872
$
3,792,917
Airport
5.00
286,103 33,700
77,897
40,030
437,730
Water reclamation utility
8.00
582,349 66,996
139,336
59,159
847,840
Total enterprise funds
49.00
$
3,570,679 $ 419,783
$
738,964
$
349,061
$
5,078,487
Total all funds
475.60
$
36,033,357 $ 19,214,758
$
6,544,020
$
3,686,079
$
65,478,214
3/22 Arizona Auditor General Schedule G Official City/Towns Budget Forms